bluuebunny/crossref_metadata_2025 huggingface dataset:
Penerapan Manajemen Kas Dalam Kaitannya Dengan Pengendalian Kas, Hutang dan Piutang Dengan Memanfaatkan Laporan Arus Kas
Authors: Budiman Asteria Caterinah , Pamungkas Bambang
Published: August 2023

Cash is a firm 's most Iiquid asset and has a decisive position in keeping the smooth operations of the company. The larger the cash, the more Iiquid the company be. But larger cash means also low cash turnover. Thus, a cash management is necessary to effectively and efficiently manage the firm 's Iiquid asset. This research is aimed at investigating how PDAM Tirta Pakuan implement its cash management and relate it With the control ofcash-in-flow and cash-out-flow by utilizing the firm 's the cash flow. The result shows that PDAM TPKB implements its cash management and cash budget in the beginning ofperiod based on previous year 's report. The predicted budgetfor cash outflow when contpared With its realization in 2009 tend to be unfavorablefor thefirm, however the deviation is contradictive in 2010.

Keywords : cash management, cash flow
Analisis Pendapatan Premi Dan Beban Klaim Terhadap Laporan Keuangan Perusahaan Asuransi
Authors: M Annisha Uliana , Hasibuan David HM
Published: August 2023

The purpose of this research is to investigate and analyse th effect premium income and claims expense, on financial statements. The data were collected by observations and thn analysed using comaparative and/or trend analysis. This analysis is used to identify the changes that occurred in the financial statements of the insurance company, as indications of presence of a premium increase or decrease revenue and claims expense in the amount of IDR or percentage in a certain period. The results showed that (1) premium income and expense claims in a period of increased and decreased, (2) increase or decrease in premium income was very influential on the insurance company's financial statements, (3) increase or decrease the burden of claims is very influential on the financial statements of insurance companies.

Keywords : premium income, claims expense, financial statements of insurance companies
Penerapan PSAK 24 (Revisi 2010) Atas Imbalan Kerja Perusahaan Go Public
Authors: Alfantoro David Tri , Hastoni Hastoni
Published: August 2023

The purpose of this study was to determine how management policies in employee benefits and to determine whether the company's acoounting policies in accordance with PSAK 24 (Revised 2010). Object of this study is Going Public Companies that have adopted PSAK 24 (Revised 2010). The results of this study indicate that the studied Go Public Company has applied the kinds of employee benefits. Ten go public companies examined authors have implemented employee benefits in accordance with SFAS no. 24 (revised 2010). The elements of employee benefits which the company has applied by these ten companies are post-employment health care benefits, pension benefits, other long-term post-employment benefits. Ten go public traded companies studied have presented losses/gains actuarial using OCI approach at the statement of comprehensive income. The ten go public companies have the largest amount of the loss/gain actuarial is PT Bukit Asamfor (Rp 879.288 billion), while the public company that has implemented a post-employment medical benefits is PT Bukit Asam and PT Vale Indonesia. Companies that have largest amount of a long-term post-employment benefit liabilities is PT Astra International with Rp 2.741 billion. There is one company that use foreign currency (US Dollar) is PT Vale Indonesia.

Key words: Employee Benefits
Penerapan Sistem Akuntansi Penggajian Dalam Kaitannya Dengan Sistem Manajemen Mutu (ISO 9001:2008)
Authors: Iriyadi Iriyadi , Edison Edison , Nurdini Saras Ayu Adistya
Published: August 2023

An accounting system is necessary to ensure the company running consistently and efficiently to produce a good performance. One way that can be applied to achieve the goal or objective is to be a synergy with the accounting system of quality management systems (ISO 9001: 2008) which is usually referred to by the Intemational Standard Organization (ISO). Standards become mandatory for many manufacturers or companies to be able to compete in the intemational market, by demonstrating the consistency of the product quality. The purposes of this paper, are to recognize the payroll accounting system implementation at PT. Rahayu Santosa, and identifiy the implementation of quality management system (ISO 9001: 2008) at PT. Rahayu Santosa.The result show that the application of payroll accounting system does not have a direct relation with the quality management system (ISO 9001: 2008), but the quality management system (ISO 9001: 2008) ensures the procedure of a good payroll system.

Keywords : ISO 9001:2008 and Accounting System
Analisis Perilaku Biaya Dalam Hubungannya Dengan Perubahan Volume Kegiatan Perusahaan
Authors: Muanas Muanas , Triandi Triandi , Rahmi Salamah
Published: August 2023

The purpose of this study is to classify the cost based on the cost relationship to the volume of the company's activities, into variable costs andfixed costs, as well as determine the role of the cost analysis ofthe company's intemal use. Conducting this study, the authors analyze and classify re-grouped costs into variable costs and fixed costs, and the cost of separating the semi-variable using the least squares method. Moreover, the authors calculate the break-even point, contribution margin and safety margin. Based on data in October, November and December 2013 this study finds that there are some costs that are less precise in the grouping, this can affect the company 's profit. Based on calculations, PT. Syslab increased the profit in every month.

Keywords: cost behavior, volume of corporate activity
Analisis Biaya Sosial Kaitannya Dengan Penghasilan Kena Pajak
Authors: Poere Daniel De , Sukadi Johanes , Sabri Rizki Amelia
Published: August 2023

The amount of social costs may affect the tax burden of a company. Thus, social expenses spent by the company basically determined based on annual income. However, not all social expenses deduct the gross income, some are included in social expenses but not reducing the tax obligations. This research is aimed at evaluating the extent of a company's awareness towards neighborhood and surrounding society, and how it is affecting the company 's profit to pay its tax.

Kata kunci: Company Social Responsibility, Tax Obligations
Analisis Sistem Informasi Akuntansi Persediaan Terhadap Pengendalian Intern Persediaan Pada PT. Telekomunikasi Selular (TELKOMSEL) Cabang Bogor
Authors: Pramiudi Udi , Prihatin Rini Yuli , Ulfah Maria
Published: August 2023

The purpose of this study was to determine the inventory accounting information systems, to determine the internal control inventory and to determine the application of the accounting infomation system of intemal control of inventory at PT. Telkomsel Bogor Branch. The study was a descriptive, in which primary and secondary data were collected by means of observation and documentation techniques. The results show that the discussion of the accounting information system of internal control of inventory of PT. Telkomsel has been running effectively with the division of tasks according to each of their function, limited access to the paradise and the use of system entry and exit of goods shall be in accordance with the data already in the input it was explained that the application ofthe accounting information system inventory control has been going well.

Keywords: Inventory Accounting Information Systems, Internal Control Inventory
Evaluasi Atas Pengendalian Intern Penjualan Dalam Kaitannya Dengan Siklus Pendapatan Pada PT. Hotel Properti Internasional (HPI) "BeeOutbound"
Authors: Hasibuan David , Marlina Tri , Rinjani Mayang Eryan
Published: August 2023

The objective of this study was to determine the intemal control ofsale of PT HPI (dept. BeeOutbound), analyse PT HPI (dept. BeeOutbound) revenue cycle and to evaluate the internal control of sales in relation with the revenue cycle at PT. Hotel Properti Intemasional (HPI) (Dept. BeeOutbound). The method used in this script is a descriptive method, and the data collection procedure is done in two ways, namely library research to obtain secondary data, and field research to obtain primary data from the company. For the field research, the author uses three techniques namely are interview, observation, and survey documents. The results of the evaluation of intemal control of sales in relation with the revenue cycle, is that the method of sale applied by PT. HPI (dept. BeeOutbound) is a cash sale. In this case it can be described that intemal control of cash sales at PT. HPI (dept. BeeOutbound) has not been conducted in accordance with proper intemal controls as still occur germinating tasks performed by the administration and accounting. Although the outline of the internal control of cash sales in the revenue cycle is good enough and it is also supported by activities that always meeting regularly performed once a week to monitor the performance of the company and also the company's financial condition. When linked with the results of the evaluation of internal control of sale in relation with the revenue cycle then the PT. HPI has not met these requirements ofgood internal control.

Keywords: Internal control of sale, revenue cycle.
Pengaruh Sistem Akuntansi Kas Kecil Dan Rekonsiliasi Bank Terhadap Efektivitas Pengendalian Kas Pada Koperasi Sejahtera Bersama
Authors: Sutarti Sutarti , Muanas Muanas , Purnama Mega
Published: August 2023

Protecting cash and ensuring the accuracy of cash accounting records in the effective control of cash is a must. Good controlling avoid the fraud of change the reports and calculations, the existence of appropriate records procedure so that appropriate controlling to assets, debts, income and expenses can be done. The purposes of this research are to analyse and explore the process of establishing petty cash and bank reconciliation and its effect on a company's intemal control cash. The research is conducted at Koperasi Sejahtera Bersama which is located in Bogor. Koperasi Sejahtera Bersama is a cooperative that serves as a financial institution that raise and distribute funds from and to the public. The result of the research showed that Koperasi Sejahtera Bersama has been using petty cash accounting system and bank reconciliation on cash control effectiveness. The effective control in this company must be maintained in order to achieve the expected goals and objectives.

Keywords: accounting, petty cash, reconciliation, control
Penerapan Sistem Informasi Akuntansi Persediaan Dalam Pengambilan Keputusan Pembelian Pada CV Lufitech Indonesia
Authors: Nurjanah Yayuk , P Robert Pius , Andrian Andrian
Published: August 2023

The purpose of this study is to determine that the application of inventopy accounting information systems can assist in supporting the operations management and decision-making on purchase of the CV Lufitech Indonesia. The study authors used the data card Stock is the raw material inventory in CV Lufitech Indonesia in Januan.' and ending in February 2014. The analytical method used is descriptive qualitative authors, by analyzing the data obtained from the questions and the data provided by the company through observation and interviews. The results of the study on CV Lufitech Indonesia concluded that the inventory accounting information systems are Still manual recording, do not have a specific system in inputting inventory on the company, leading to a purchase decision is not necessarily. Application of inventory accounting system is Still very minimal and voy influential ifapplied to support the purchase order control.

Keywords: Inventory Accounting Information Systems, Purchasing Decisions
Penerapan Sistem Informasi Akuntansi Penjualan Dalam Menunjang Efektifitas Pengendalian Intern Penjualan
Authors: Setiawan Hendra , Munawar Aang , Laura Sorta
Published: August 2023

The purpose of this research is to analyse the application of accounting information system sales in supporting the efectiveness of intemal control on sales. The results show that PT Indomilk already applies a proper system to ensure an efective intemal control on sales. This is evident from a computerized accounting system and the Division of duties already used by the company. All employees to be able to run properly in accordance with their functions. With an increasingly efective safeguards, the vision and mission of the company can be reached and the company can continue operations running smoothly.

Keywords: accounting information systems sales, the efectiveness of internal control, internal control of sales
Peranan Sistem Penjualan Dalam Kaitannya Dengan Kolektibilitas Piutang
Authors: Marlina Tri , Danial M , Susmiatik Susmiatik
Published: August 2023

A company is established to seek maximum profit and to maintain the viability of their bussines. Bussines continuity can be achieved if the goods or services offered can be accepted by consumers. It is therefore important for companies to learn sales system, Sales is one important aspect of a company. One way that is used to increase sales is by using credit sales. Which of the credit sales will cause accounts to be controlled and should be evaluated for collectibity. On the basic of the above conditions is necessary to determine the role of sales system in relation to the collectability of receivables. The study aims to determine the adequacy of the implementation of the sales system, to determine the collectability of accounts receivable company, and to detenninethe role of sales system in relation to the collectability of receivables. The result showed that the system of sale of the company is enough with marked pencentage of bad debts is quite low relative.

Keywords: Sales Systems, Collectability of Receivable
Penerapan Sistem Informasi Akuntansi Persediaan Bahan Baku Terhadap Produktivitas Produksi Pada PT Sumber Mitra Sejati Jaya
Authors: Pramiudi Udi , Supardji Supardji , Br Ginting Ruth Natalia
Published: August 2023

The purpose of this research is to evaluate the application of accounting infomation system of raw mateHal inventories„ and the application of raw materials inventories and how they affect productivity. The result indicated that most of the application information system of raw material inventory has been properly applied and overall adequate for the benefit ofthe company. This is seen from accounting infomation system of raw materials components and the procedures perfonned are all in accordance to standard operational prosedure (SOP) applied by the company. The standard of productivity was targeted at 95%. The average percentage of snack productivity in 2013 is 92,53%, wheat production 94,93%, crackers production 96,17%, and chili production 97,53%.

Keywords: Accounting Infomation Systems Raw Materials Inventory , Productivity.
Evaluasi Sistem Pengendalian Intern Terhadap Efektivitas Pemberian Kredit
Authors: Hasibuan David , Pamungkas Bambang , Monang Gatot Luhut
Published: August 2023

Bank as a financial institution in Indonesia has an important role in improving standards of living. For that one effort to improve people's lives is the provision of credit to the public. In the course of the loan, the bank is obliged to apply the precautionary principle to avoid an issue. The purpose of this study is to determine the intemal control system at the Bogor branch of Bank BTN and the effectiveness of lending undertaken by the Bank. As well as how big the role of a credit effective internal control systems in Bank BTN Branch Bogor. Based on the research data obtained, it is blown that the intemal control conducted by the Bogor branch of Bank BTN is sufficient to support the loan granted by the bank. The results show that the intemal control plays an important role in the effectiveness of the loan made by the bank It can be seen from all components of internal control that has been executed by the bank. Among the separation of duties, authorization is performed by the right people, and document storage is assured, and risk assessment is always made by the bank. Of the components of intemal control has an impact on its effective lending procedures performed by the bank, so they can minimize the risk that a bank will occur in the future.

Keywords : Internal Control, Lending of Credit
Peranan Internal Audit Terhadap Pengendalian Intern Kas Untuk Menilai Efisiensi Pengelolaan Kas
Authors: P Robert Pius , Magdalena Annaria , Yesika Yesika
Published: August 2023

Cash is a current asset of a company that is very attractive and easily diverted by officials and employees for objectives and conditions no in accordance with company's objectives. This may cause a wasting offimds and misuse of cash and therefore cash should be supervised properly, either in its receipts and expenditures. This is ti assure the cash balance in the account actually exists. Therefore, an internal audit department plays a very important role in supporting the internal control to assess the efficiency of cash in the cash management of the company. The purpose of this study is to determine how much the role of intemal audit in PT Shoes Mas to ensure its cash eficient management. The analytical method used is descriptive qualitative, by analyzing the data obtained from the questionnaires and the data provided by the company through observation and interviews. Results of research at PT Sepatu Mas Idaman concluded that the intemal audit PT Shoes Mas Idaman already support the intemal control system in the company, although there are some violations committed, either by employees or oficials ofthe company to the existing intemal control.

Keywords: Internal Audit, Internal Control, Cash Management.
Deteksi Potensi Risiko Kecurangan Laporan Keuangan Menggunakan Fraud Score Model Pada Perusahaan Perbankan Di Bursa Efek Indonesia, Periode 2015-2016
Authors: Indarti Indarti , Apriliyani Ika Berty , Oemar Fahmi
Published: August 2023

This study aims to analyze the factors that encourage fraud in the financial statements by using Fraud Diamond analysis. This study analyzes the effect of proxy variable pressures by financial stability, external pressure, financial targets, opportunities indicated by industry traits, proxy razionalization by audit opinion, and proxying capability of directors replacement to financial statement fraud by using fraud score model (F-Score).The data used is secondary data. The population in this study is a Banking company listed on the Indonesia Stock Exchange 2014-2016. Determination of sample research using purposive sampling method and data processing using multiple linear regression Factors in the Fraud score model able to prove the relationship and its effect on the tendency of financial reporting fraud such as Pressure, Opportunity, Rationalization, and Capability. This is possible because of the different characteristics of banking companies with other types of companies, where the level of regulation and controlling in different banking companies than other types of companies so that the practice of fraudulent tendency of financial statements in banking companies is still rare.
Analisis Rasio Keuangan Terhadap Return Saham Dengan Menjadikan Total Assets Turnover Sebagai Variabel Pemoderasi Perusahaan Sektor Real Estate And Property
Authors: Do Bagus Marwah Khairunnisa , Mulyadi JMV , Djadaang Syahril
Published: August 2023

This study aims to analyze and examine debt to equity ratio (DER), return on assets (ROA) to stock return and total asset turnover (TATO) as a moderating variable in real estate and property firms listed on Indonesia Stock Exchange period 2011 -2015. The population in this study is real estate and property companies listed in Indonesia Stock Exchange (IDX) period 2011-2015. Criteria to this samples are 19 real estate and property companies listed in the Stock Exchange during a periods 2011 until 2015, thus we get the total amount of data during the period is 95. From the results of hypothesis test by moderating regression analysis it can be concluded that: return on assets have a positive and significant effect on stock return, and the influx of total assets turnover significantly moderate the effect of return on assets on stock returns, The debt to equity ratio has a negative and not significant to stock return, and the inclusion of total assets turnover not able to significant moderate influence debt to equity ratio to stock return.
Penggunaan Pola Produksi Dalam Menentukan Harga Jual Melalui Penerapan Metode Mark Up (Studi kasus pada UMKM Tepung Talas RUSMAN)
Authors: Wahyuningsih Diah , Hasibuan David HM
Published: August 2023

The main obstacle of the inability of MSMEs to manage and develop businesses is medium or large scale, one of which is efficient production management and the determination of selling prices that are profitable and sustainable in the face of competitors. One of them is the UMKM Tepung Talas Rusman which is a producer of complementary products with a narrow market share and high price competition, so the determination of the amount of production, calculation of production costs and the determination of the right selling price is very decisive. This study aims to determine the application of production patterns, calculation of production costs and determining the right selling price by analyzing the application of the appropriate markup method in order to be able to continue to provide benefits but still able to produce competitive prices. The results of this study show that the pattern of constant production is in accordance with the current condition of MSMEs. This study also shows the calculation of the correct production costs so that an analysis of the determination of the right selling price can be done. The right mark up method with the ability to cover all production costs creates profitability but remains competitive with the ROI Pricing method. Thus MSME TTR can guarantee the profitability and sustainability of its business.
Pengaruh Intellectual Capital, Leverage, Audit Tenure dan Profitabilitas Terhadap Integritas Laporan Keuangan
Authors: Purba Jamian , Fuadi Agus
Published: August 2023

Financial reports are a means for shareholders, creditors, goverments agencies and other parties to find out the condition and performance of the company.Thus the integrity of financial reports become very important in making decisions for the parties as mentioned above.

The porpose of this study was to determine the effect of intellect capital, leverage, audit tenure and profitability on the integrity of the financial statements of companies  listed in the food and beverage sector on the Indonesia Stock Exchange for the period 2017-2021. This study uses a quantitative method. The data source  used  comes from the website www.idx.co.id. The data analysis technique used is multiple linier regression analysis using SPSS 22.

The results of this study indicate that intellectual capital  and returned on assets have significant and positive effect. Leverave and audit tenure has no significant effect to integrity of financial statement  of the companies listed in the food and beverage sector  in Indonesia Stck Exchange   Year 2017-2021
Pengaruh E-Service Quality Terhadap E-loyalty dengan Brand Image dan E-Satisfcation Sebagai Variabel Mediasi
Authors: Saputro Anggoro Wisnu
Published: August 2023

This study aims to analyze the effect of e-service quality on e-loyalty with brand image and e-satisfaction as mediating variables for student customers using Livin' by Mandiri mobile banking in Sleman Regency. The sampling technique uses a non-probability sampling technique with purposive sampling. Data was obtained using a questionnaire technique in the form of a Google form which was distributed online to 100 respondents. The data analysis method in this study used the Structural Equation Modeling-Partial Least Square (SEM-PLS) method with the Smart PLS 4.0 data processing program. The results of this study indicate that e-service quality has a positive and significant effect on e-loyalty, e-service quality has a positive and significant effect on brand image, e-service quality has a positive and significant effect on e-satisfaction, brand image has a positive and significant on e-loyalty, electronic e-satisfaction has a positive and significant effect on e-loyalty, brand image mediates the effect of e-service quality on e-loyalty, e-satisfaction mediates the effect of e-service quality on e-loyalty.
Analisis Minat Penggunaan Aplikasi Investasi Digital pada Investor Milenial Melalui Pendekatan Theory of Planned Behavior
Authors: Nugraheni Titin , Mahardhika Arya Samudra
Published: August 2023

This research aims to empirically test the interest of millennial generation investors to use the Profits Anywhere investment application by using Theory of Planned Behavior to explain and analyze how behavior is formed through attitude toward behavior, subjective norms and perceived behavior control in making decisions. This research used a quantitative research with primary data as the data source. Using purposive sampling as the sampling technique, the number of respondents in this research were 140 respondents in total. All the datas were analyzed using SEM-PLS with WarpPLS 8.0 as the test tool. The results in this study indicate that attitude toward behavior and perceived behavior control have a positive influence on the intention. On the other hand, subjective norms do not affect Intention. Based on the value of R-Square the variables magnitude attitude toward behavior, subjective norm dan perceived behavior control to intention is 0.646 or 64,6%. The remaining 35,4% influenced by other variables outside the other outside the research.

 

Keywords: Attitude toward Behavior; Subjective Norm; Perceived Behavior Control; Intention
Pengaruh Green Perceived Value dan Green Perceived Risk terhadap Green Purchase Intention yang dimediasi Green Trust
Authors: Wicaksono Riko Adi , Darpito Surpiko Hapsoro
Published: August 2023

The study aim to analzye the effect of Green perceived value and Green perceived risk on Green Purchase Intention mediated through Green trust. Green perceived value and green perceived risk are the independent variables considered. Green purchase intention is the dependent variable. Green Trust as a moderator. This research was a survey research with the data collection is a questionnaire. The population in this study are potential consumers of Le Minerale disposable gallons in Yogyakarta, The data used in this study is primary data obtained from the answers of 100 respondents with purposive sampling method. The data analysis method used is PLS (Partial Least Square) with the help of the SmartPLS version 3.2.9. The results showed that green perceived value has a positive and significant influence on green trust. Green perceived risk has a negative and significant impact on Green trust. Green trust has a positive and significant impact on Green purchase intention. Green perceived value influence Green purchase intention positive and significant. Green perceived risk has a negative and significant impact on Green purchase intention. Green trust mediates a positive and significant influence on Green perceived value and Green purchase intention. Green trust mediates a negative and significant influence on the relationship between Green perceived and Green purchase intention.

Keywords:Green perceived value,Green perceived risk, Green trust, Green pruchase intention
Pengaruh Kualitas Produk, Persepsi Harga, dan Citra Merek Terhadap Minat Beli
Authors: Mahali Jalaludin Al
Published: August 2023

The purpose of this study was to analyze the effect of product quality, price perception, and brand image on purchase intention. Case Study on I Phone Smartphone in Bogor City. The influence of product quality, price perception, and brand image have an important role in creating buying interest. The purpose of this study was (1) to determine the effect of product quality on consumer buying interest on I Phone smartphones. (2) To determine the effect of price perception on consumer buying interest in I Phone smartphones. (3) To determine the effect of brand image on consumer buying interest on I Phone smartphones. (4) To determine the effect of product quality, price perception, and brand image together have an effect on consumer buying interest in I Phone smartphones. The number of respondents in this study were 200 respondents, taken from those who know I Phone Smartphones, both those who have never bought or who have bought and are domiciled in the city of Bogor. The research data was processed using SPSS version 22 . The results of this study are as follows: (1) Product Quality (X1) partially affects Purchase Interest (Y) with a t-count value greater than t-table (2.063 >1.972), thus H0 is rejected and H1 is accepted; (2) Price Perception (X2) partially affects Purchase Interest (Y) with t-count value greater than t-table (2.292 > 1.972), thus H0 is rejected and H2 is accepted; (3) Brand Image partially affects Purchase Interest (Y) with a t value greater than t table (11,154 > 1,972), thus H0 is rejected and H3 is accepted; Product Quality, Price Perception, and Brand Image simultaneously have a positive and significant effect on Purchase Interest with the calculated F value greater than F table (296,158 > 2.65), thus H0 is rejected and H4 is accepted. So it can be said that in this study the variables of Product Quality, Price Perception, and Brand Image play a role or contribute to Purchase Interest with an R-Square Value of 81.9%, while the rest is provided by other variables.

 

Keywords: Product Quality, Price Perception, Brand Image, Buying Interest
A Holistic View of the Mesenchymal Stem Cells – Ready for Every Request
Authors: Rakha Aruna
Published: August 2023

Commentary
Effect of Yogic Intervention in Psychological Wellbeing (Parental Guilt, Psychological Distress, Anxiety, and Self-esteem) of Working Mothers
Authors: Chakraborty Sayani
Published: August 2023

Background - Motherhood brings a lot of challenges especially for employed women worldwide. They face difficulties both at home and at the workplace. Eventually, they end up with emotional and psychological disturbances that lead to even compromise their career in some cases. Purpose - The objective of the study was to assess the effects of Yogic Intervention on parental guilt, psychological distress, anxiety, and self-esteem in working mothers. Methods - A sample of 39 working mothers (age 30 to 50) from different professions having symptoms of guilt, distress, and anxiety, had participated in a Randomized controlled trial pre-post experiment. They were allocated to the Yoga group (n = 22), had a 1-hour session, 5 days in a week for 1 month, and to the Control group (n = 17) with no such intervention. The measures included Guilt about Parenting Scale, Kessler Psychological Distress Scale, Depression Anxiety Stress Scale, and Rosenberg Self-esteem Scale. Results - showed a significant difference in the reduction of parental guilt (p = .039), psychological distress (p = .014), and anxiety (p = .012) in the yoga group compared to the control group. In the case of self-esteem on average, the score had improved but was not significant enough. Conclusion - Regular practice of simple asanas with proper breathing, pranayamas, meditation, and relaxation techniques improve the mental and psychological health of working mothers. Further study is recommended with more sample count and a comparative study between working and non-working mothers can be executed.
Individualized Homoeopathic Treatment in An Immune Mediated Skin Condition-Plaque Psoriasis: A Case Report
Authors: Sahoo Sanjib , Mukherjee Suranjana
Published: August 2023

Psoriasis is an aggressive and widespread chronic, recurring, immune-mediated skin condition. This significantly harms the affected patient’s physical, emotional, and psychosocial wellness. As a result of the restricted therapeutic options for psoriasis in traditional practice, an alternate system of approach is necessary. A 57 years old male presented with papulosquamous skin lesions with excessive white scaling for 10 years. After careful clinical evaluation, the case was diagnosed with Plaque Psoriasis. Going through the individualistic approach of Homoeopathy Arsenicum iodatum was prescribed in 50 millesimal potencies. Clinically, the improvement was consistent and evident as the reduction in Psoriasis Area and Severity Index (PASI) score. The case revealed a commending therapeutic efficacy of Individualised Homoeopathic treatment in Plaque Psoriasis. A 10 years duration autoimmune skin lesion was relieved within a very shorter span of treatment and not recurred after 10 months of the last medication. Thus, through this case, homoeopathic medicine showed a complete recovery of Plaque Psoriasis nullifying the tendency of recurrence. For any other conclusion regarding causal attribution, a large-scale randomised controlled trial is required.
Galactic Bar Resonances with Diffusion: An Analytic Model with Implications for Bar–Dark Matter Halo Dynamical Friction
Authors: Hamilton Chris , Tolman Elizabeth A. , Arzamasskiy Lev , Duarte Vinícius N.
Published: August 2023

The secular evolution of disk galaxies is largely driven by resonances between the orbits of “particles” (stars or dark matter) and the rotation of non-axisymmetric features (spiral arms or a bar). Such resonances may also explain kinematic and photometric features observed in the Milky Way and external galaxies. In simplified cases, these resonant interactions are well understood: for instance, the dynamics of a test particle trapped near a resonance of a steadily rotating bar is easily analyzed using the angle-action tools pioneered by Binney, Monari, and others. However, such treatments do not address the stochasticity and messiness inherent to real galaxies—effects that have, with few exceptions, been previously explored only with complex N-body simulations. In this paper, we propose a simple kinetic equation describing the distribution function of particles near an orbital resonance with a rigidly rotating bar, allowing for diffusion of the particles’ slow actions. We solve this equation for various values of the dimensionless diffusion strength Δ, and then apply our theory to the calculation of bar–halo dynamical friction. For Δ = 0, we recover the classic result of Tremaine and Weinberg that friction ultimately vanishes, owing to the phase mixing of resonant orbits. However, for Δ > 0, we find that diffusion suppresses phase mixing, leading to a finite torque. Our results suggest that stochasticity—be it physical or numerical—tends to increase bar–halo friction, and that bars in cosmological simulations might experience significant artificial slowdown, even if the numerical two-body relaxation time is much longer than a Hubble time.
Early Planet Formation in Embedded Disks (eDisk). VII. Keplerian Disk, Disk Substructure, and Accretion Streamers in the Class 0 Protostar IRAS 16544–1604 in CB 68
Authors: Kido Miyu , Takakuwa Shigehisa , Saigo Kazuya , Ohashi Nagayoshi , Tobin John J. , Jørgensen Jes K. , Aikawa Yuri , Aso Yusuke , Encalada Frankie J. , Flores Christian , Gavino Sacha , de Gregorio-Monsalvo Itziar , Han Ilseung , Hirano Shingo , Koch Patrick M. , Kwon Woojin , Lai Shih-Ping , Lee Chang Won , Lee Jeong-Eun , Li Zhi-Yun , Lin Zhe-Yu Daniel , Looney Leslie W. , Mori Shoji , Narayanan Suchitra , Plunkett Adele L. , Phuong Nguyen Thi , (Insa Choi) Jinshi Sai , Santamaría-Miranda Alejandro , Sharma Rajeeb , Sheehan Patrick D. , Thieme Travis J. , Tomida Kengo , van ’t Hoff Merel L. R. , Williams Jonathan P. , Yamato Yoshihide , Yen Hsi-Wei
Published: August 2023

We present observations of the Class 0 protostar IRAS 16544–1604 in CB 68 from the “Early Planet Formation in Embedded Disks (eDisk)” ALMA Large program. The ALMA observations target continuum and lines at 1.3 mm with an angular resolution of ∼5 au. The continuum image reveals a dusty protostellar disk with a radius of ∼30 au seen close to edge-on and asymmetric structures along both the major and minor axes. While the asymmetry along the minor axis can be interpreted as the effect of the dust flaring, the asymmetry along the major axis comes from a real nonaxisymmetric structure. The C18O image cubes clearly show the gas in the disk that follows a Keplerian rotation pattern around a ∼0.14 M
⊙ central protostar. Furthermore, there are ∼1500 au scale streamer-like features of gas connecting from northeast, north–northwest, and northwest to the disk, as well as the bending outflow as seen in the 12CO (2–1) emission. At the apparent landing point of the NE streamer, there is SO (65–54) and SiO (5–4) emission detected. The spatial and velocity structure of the NE streamer can be interpreted as a free-falling gas with a conserved specific angular momentum, and the detection of the SO and SiO emission at the tip of the streamer implies the presence of accretion shocks. Our eDisk observations have unveiled that the Class 0 protostar in CB 68 has a Keplerian-rotating disk with a flaring and nonaxisymmetric structure associated with accretion streamers and outflows.
Observational Signatures of Electron-driven Chromospheric Evaporation in a White-light Flare
Authors: Li Dong , Li Chuan , Qiu Ye , Rao Shihao , Warmuth Alexander , Schuller Frederic , Zhao Haisheng , Shi Fanpeng , Xu Jun , Ning Zongjun
Published: August 2023

We investigate observational signatures of explosive chromospheric evaporation during a white-light flare (WLF) that occurred on 2022 August 27. Using the moment analysis, bisector techniques, and the Gaussian fitting method, redshifted velocities of less than 20 km s−1 are detected in low-temperature spectral lines of Hα, C i, and Si iv at the conjugated flare kernels, which could be regarded as downflows caused by chromospheric condensation. Blueshifted velocities of ∼30−40 km s−1 are found in the high-temperature line of Fe xxi, which can be interpreted as upflows driven by chromospheric evaporation. A nonthermal hard X-ray (HXR) source is cospatial with one of the flare kernels, and the Doppler velocities are temporally correlated with the HXR fluxes. The nonthermal energy flux is estimated to be at least (1.3 ± 0.2) × 1010 erg s−1 cm−2. The radiation enhancement at Fe i 6569.2 Å and 6173 Å suggests that the flare is a WLF. Moreover, the while-light emission at Fe i 6569.2 Å is temporally and spatially correlated with the blueshift of the Fe xxi line, suggesting that both the white-light enhancement and the chromospheric evaporation are triggered and driven by nonthermal electrons. All of our observations support the scenario of an electron-driven explosive chromospheric evaporation in the WLF.
Astragalus glycyphyllos L.: Phytochemical constituents, pharmacology, and biotechnology
Authors: Stambolov Ivan , Shkondrov Aleksandar , Krasteva Ilina
Published: August 2023

Astragalus glycyphyllos is a widely distributed plant found in Bulgaria that has been used in the folk medicine of the country for decades as an antihypertensive, diuretic, and anti-inflammatory. This review article is focused on the traditional usage, phytochemical studies, pharmacological activity, and biotechnology of this species. Recent progress in the phytochemical investigation led to the identification of different flavonoids, triterpenoid saponins, sterols, volatiles, etc. Many pharmacological studies, performed on extracts and pure compounds, revealed promising antiproliferative, cytotoxic, immunomodulatory, antiviral, and neuroprotective activities in vitro and an in vivo hepatoprotective effect on a model of CCl4-induced liver damage. Based on its popularity in traditional Bulgarian medicine, the species represents a promising subject for further investigations.
A new lithophilous species of Gesneriaceae, Petrocodon rubrostriatus, from the karst area of South Yunnan, China
Authors: Tan Ke , Chen Di-Ya , Song Xi-Qiang , Ren Ming-Xun
Published: August 2023

A new lithophytic species of Gesneriaceae, Petrocodon rubrostriatus K.Tan, X.Q.Song & M.X.Ren, sp. nov. from Lvchun County, South Yunnan, China, is described and illustrated here. It closest resembles P. mollifolius (W.T.Wang) A.Weber & Mich.Möller, but the new species is differentiated from it by red to brownish-red stripes in the yellow corolla throat and 4.5 mm long bract lobes, a ca. 10 mm long style, and staminodes inserted at 2.5–3 mm from the corolla base. The species is preliminarily assessed as ‘Critically Endangered’ (CR) according to IUCN criteria, since currently only one single locality is known with a few subpopulations on a fragmented limestone cliff, with fewer than 300 individuals.
Hedyotis longiramulis (Rubiaceae), a new species from south China
Authors: Xu Yi-Da , Zhang Ying , Wang Rui-Jiang
Published: August 2023

Hedyotis longiramulissp. nov. (Rubiaceae) is described from Guangdong Province, China. It is similar to H. caudatifolia but differs in having puberulent, more or less tetragonal and decussately sulcate juvenile stems, waxy leaf surface, short inflorescence peduncles, high length ratio of corolla lobe to tube, and subglobose capsules. The phylogenetic analysis reveals that H. longiramulis is sister to H. pubirachis. Dimorphism concerning pollen size was observed in the heterostylous flowers. The complete chloroplast genome of the new species comprises a typical quadripartite structure of 153,616 bp in length, with two inverted repeats of 25,457 bp, a large single-copy of 85,050 bp and a small single-copy of 17,652 bp. It contains 112 unique genes, including 79 protein-coding genes, 29 tRNA genes, and four rRNA genes, the GC content of the chloroplast genome is 32.4%. The new species is provisionally evaluated as “Least Concern” because it is common and well-protected in two Provincial Nature Reserves.
Protogygia pryorensis Crabo & Kirst (Insecta, Lepidoptera, Noctuidae, Noctuinae, Noctuini), a new moth species from Montana, United States of America
Authors: Crabo Lars G. , Kirst Marian L.
Published: August 2023

Protogygia pryorensissp. nov. (Insecta, Lepidoptera, Noctuidae, Noctuinae, Noctuini) is described from a single arid active sands habitat in the south foothills of the Pryor Mountains in south-central Montana, USA. It flies during early May. The adult male and its genitalia are illustrated and are compared to similar Protogygia McDunnough species. The female is unknown. Protogygia species groups are discussed and P. pryorensis is assigned to the album-group. The Pryor Mountains foothill habitat of P. pryorensis is described and illustrated.
Three new ant-eating spiders of the family Zodariidae Thorell, 1881 (Araneae, Zodariidae) from Xishuangbanna, China
Authors: Lu Ying , Li Shuqiang , Yu Hao , Yao Zhiyuan
Published: August 2023

Three new zodariid spiders from the Xishuangbanna Tropical Botanical Garden in Yunnan, China are described. A new species of the genus Euryeidon Dankittipakul & Jocqué, 2004, E. diansp. nov. (♂♀), and two new species of the genus Mallinella Strand, 1906, M. bannasp. nov. (♂) and M. menglasp. nov. (♂), are described. Euryeidon is reported for the first time in China.
A mathematical model between keystone species: Bears, salmon and vegetation
Authors: Middlebrook Christopher , Wang Xiaoying
Published: August 2023

We study an ecosystem of three keystone species: salmon, bears and vegetation. Bears consume salmon and vegetation for energy and nutrient intake, but the food quality differs significantly due to the nutritional level difference between salmon and vegetation. We propose a stoichiometric predator-prey model that not only tracks the energy flow from one trophic level to another but also nutrient recycling in the system. Analytical results show that bears may coexist with salmon and vegetation at a steady state, but the abundance of salmon may differ under different regimes. Numerical simulations reveal that a smaller vegetation growth rate may drive the vegetation population to extinction, whereas a large vegetation growth rate may drive the salmon population to extinction. Moreover, a large vegetation growth rate may stabilize the system where the bear, salmon and vegetation populations oscillate periodically.
Reliability of a Newly Developed Tool to Assess and Classify Work-related Stress (TAWS-16) for Indian Workforce
Authors: Sukumar Gautham Melur , Roy Runalika , Philip Mariamma , Gopalkrishna Gururaj
Published: August 2023

Objectives: Work stress is associated with non-communicable diseases, increased healthcare costs, and decreased work productivity among employees in the information technology sector. There is a need for regular work-stress screening among employees using valid and reliable tools. The Tool to Assess and Classify Work Stress (TAWS-16) was developed to overcome limitations in existing stress assessment tools in India. This study aimed to test the reliability of TAWS-16 in a sample of managerial-supervisory employees.Methods: This observational reliability study included data from 62 employees. Test-retest and inter-method reliability were investigated using a TAWS-16 web application and interview by telephone, respectively. Kappa values and intra-class correlation coefficients were calculated. Internal consistency was assessed through Cronbach’s alpha.Results: For both test-retest and inter-method reliability, the agreement for both work-related factors and symptoms suggestive of work stress exceeded 80%, and all kappa values were 0.40 or higher. Cronbach’s alpha for test-retest and inter-method reliability was 0.983 and 0.941, respectively.Conclusions: TAWS-16 demonstrated acceptable reliability. It measured stressors, coping abilities, and psychosomatic symptoms associated with work stress. We recommend using TAWS-16 to holistically identify work stress among employees during periodical health check-ups in India.
Uso actual de las plantas del Libellus de Medicinalibus Indorum Herbis o Códice de la Cruz-Badiano en México
Authors: Basurto Peña Francisco Alberto , García Rivas Itzel , Carrión Santos Lizeth , Orozco Almanza María Socorro
Published: August 2023

El Libellus de medicinalibus indorum herbis o Códice de la Cruz-Badiano es la primera obra sobre plantas medicinales de América. Dictada o escrita en náhuatl por el médico indígena Martín de la Cruz y traducida al latín por Juan Badiano, ambos del Colegio de Santa Cruz de Tlatelolco, fue llevada a España en 1552 para ser entregada al rey a fin de ganar sus favores para el colegio y también para el comercio de plantas medicinales producidas en Nueva España por Francisco de Mendoza. Desde que fue ‘encontrado’ en 1929 en la Biblioteca Vaticana, se han realizado trabajos encaminados a la interpretación de las ilustraciones de las plantas que contiene a fin de proponer su identidad taxonómica y a la fecha se tienen diversas propuestas de identificaciones botánicas. En este trabajo se reporta el uso medicinal actual de las especies de plantas del Códice de la Cruz-Badiano y se comparan los usos, formas de preparación y de administración de las plantas entre lo indicado en el Libellus y el uso actual de las especies. Se encuentran pocas coincidencias entre los usos mencionados en el Libellus y los reportes actuales, debido a la dinámica de la medicina tradicional mexicana relacionada e influida por aspectos históricos, geográficos, económicos, sociales y culturales.