bluuebunny/crossref_metadata_2025 huggingface dataset:
IMPLEMENTASI PENGGUNAAN APLIKASI ANDROID SEBAGAI SELF-ASSESSMENT DAN MEDIA INFORMASI COVID-19 DI PUSKESMAS DADOK DAN KELURAHAN KAMPUNG LAPAI NANGGALO KOTA PADANG
Authors: Augia Trisfa , Ramadani Mery , Dahlan Hendery , Tani Rizki Ridhatul , Fauziah Fauziah
Published: April 2021

Coronavirus Disease 2019 (COVID-19) adalah penyakit menular yang disebabkan oleh Severe Acute Respiratory Syndrome Coronavirus 2 (SARS-CoV-2). SARS-CoV-2 merupakan coronavirus jenis baru yang belum pernah diidentifikasi sebelumnya pada manusia. Indonesia melaporkan kasus pertama COVID-19 pada tanggal 2 Maret 2020 dan jumlahnya terus bertambah hingga sekarang. Sampai dengan tanggal 15 Oktober 2020 Kementerian Kesehatan melaporkan 349.160 kasus konfirmasi COVID-19 dengan 12.268 kasus meninggal. Aplikasi Self-Assessment COVID-19 dapat membantu skrining mandiri bagi masyarakat dan petugas kesehatan guna mempercepat penemuan kasus  dan mempermudah petugas kesehatan memberikan upaya kuratif. Sosialisasi Aplikasi Self-Assessment COVID-19 telah dilaksanakan berkoordinasi dengan Puskesmas Dadok Tunggul Hitam dan Kelurahan Kampung Lapai. Kegiatan meliputi pengenalan aplikasi, instalasi aplikasi, implementasi aplikasi, serta monitoring dan evaluasi penggunaan aplikasi. Peserta mengunduh aplikasi pada perangkat Android dan mengimplementasikan aplikasi dengan antusias. Diharapkan aplikasi ini dapat memudahkan masyarakat mengakses informasi terkait COVID-19 dan melakukan skrining secara mandiri.
Pemberdayaan Usaha Ekonomi Produktif bagi Masyarakat di Jawa Gadut, Kelurahan Limau Manis, Kecamatan Pauh, Padang
Authors: Suresti Amna , Indrayani Ida , Dinata Uyung G.S.
Published: April 2021

This activity was carried out in Java Gadut, Limau Manis Village, Pauh District, Padang. West Sumatra Province. This area has the potential for culinary business because it is located around the Andalas University campus, but this business has not been explored either due to lack of knowledge on how to improve and manage the business. This activity aimed to improve and develop human resources and community empowerment efforts through various community service programs and it is hoped that this potential can be developed. This activity was carried out with counseling methods, lectures, training and provision of equipment. The results of this activity can increase entrepreneurial motivation for partners. This can be seen from the results of their response to the activities carried out, most (85%) they are satisfied with the existence of this service activity. Increasing the entrepreneurial spirit of the members of the food business is expected to increase partner income.
Pengembangan Silamak Pangek Pisang sebagai Makanan Tradisional Unggulan Nagari Kinari melalui Rekayasa Proses dan Modifikasi Bentuk
Authors: Dewi Kurnia Harlina , Meutia Risa , Yanti Nika Rahma , Awalina Rahmi
Published: April 2021

Silamak Pangek Pisang is, made of banana fruit, one of the Nagari Kinari Traditional Foods that has the potential to be developed and introduced to the commercial world. The development of Silamak Pangek Pisang as traditional food is expected to be able to be an effort to increase family income. Therefore, it is necessary to transfer a technology and product development, so that these traditional food products and traditional foods can be accepted by many walks of life outside Nagari Kinari. Efforts can be made in developing traditional food products are modification of forms and processes. Form engineering is done by making Silamak Pangek Pisang that easier to consume with better appearance. While the process modification is done to make the Silamak Pangek Pisang less susceptible to damaged. The results show, a transfer of technology occurred where development of traditional food products create a more attractive appearance, and simpler to pack, consumed, with prolonged shelf life.
Pemanfaatan Teknologi Informasi dalam Simulasi Perhitungan Harga Pokok Penjualan dan Keuntungan Usaha bagi Tenan dan Mitra Usaha di Provinsi Sumatera Barat
Authors: Kartika Rayna , Anggraeni Dian Yuni , Rahman Annisaa’ , Yohana Denny , Juita Verni , Rahayu Rita , Djunid Amsal , Ali Syahril , Munaf Rinaldi
Published: April 2021

The community services activity in utilizing information technology is to assist and simulate tenants and partner to calculate cost of goods sold. One of the reasons is that most of MSMEs tenant and partners are not from Accounting background. The purpose of this activity was to create a comprehensive knowledge about COGS report and profit calculation based on their business sectors. In conducting business activities, both individuals and business entities, the preparation of financial statements is very crucial to get financing access. The financial statements are the principal or the end result of an accounting process that is material for information for the stakeholders. Financial statements are also an indicator of the success of a business activity. MSMEs have a vital role in the development of the economic wheels of a region, therefore, if MSMEs can define their financial conditions well, then business actors can make strategic decisions to maintain and increase the profitability of their businesses.
Tanggulangi Stunting: Edukasi Kesehatan pada Ibu Hamil, Ibu Menyusui dan Ibu Balita di Nagari Parit, Pasaman Barat
Authors: Femelia Welly , Purnakarya Idral
Published: April 2021

Nutritional problems occur in almost all age groups including children. Pasaman Barat district is one of the stunting focus locations in West Sumatra with an incidence rate of 32.09% Therefore this community service held in Pasaman Barat District. This health promotion activity aimed to increase mother’s knowledge and skill to overcome stunting incident on children. Method used in this activity is counseling and demonstration. Health promotion was attended by 45 women of childbearing age consisting of 15 pregnant women, nursing mothers and toddler mothers each. Counseling held separately for each group meanwhile in the demonstration session all of participants were joining together to compete on making the nutritious supplementary food. This activity succeeded in having a positive impact on the target group. This can be seen from the enthusiasm of the target in participating at each stage of the activity and in discussion session. The activity was closed by making a commitment to follow up the activity together with the district health office, Parit Primary Health Care and Parit Village party.
Peningkatan Pengetahuan Masyarakat Tentang Cuci Tangan Terkait Pandemi Covid-19 di Wilayah Kerja Puskesmas Kuranji Padang
Authors: Ananda Yuanita , Nelwati Nelwati , Putri Zifriyanthi Minanda , Muthmainnah Muthmainnah , Gusdiansyah Edo
Published: April 2021

Entering the new normal era, people have started to carry out economic and social activities as usual. Even now the community is not afraid to be in a crowd without wearing a mask and not following the health protocol that has been socialized by the government. It is known that the number of new cases of patients infected with Covid-19 every day is increasing with the most cases being in the city of Padang. One area that experienced an increase in the Covid case rate in the city of Padang was in the working area of the Kuranji Padang Health Center, in the Korong Gadang Village. The increase in these cases is due to lack of knowledge and awareness of the community against Covid-19 transmission and also the limitations of health workers in providing education to the community also become obstacles in the midst of this pandemic. Therefore, it is highly necessary to provide more in-depth education to people in the working area of the Kuranji Padang Health Center. Education was done online by giving a google form link to the public so that the pre-test and post-test scores are known and a booklet is given and this activity was carried out on July 7-8, 2020. The evaluation results showed that there is an increase in public knowledge about washing hands based on post-test. The activity would be monitored by the Health Center for the continuous education.
Pelatihan Keseimbangan dengan Penerapan Yoga pada Lansia dengan Risiko Jatuh di Panti Sosial Tresna Werdha Sabai Nan Aluih Sicincin
Authors: Sumarsih Gusti , Yeni Fitra , Mansur Arif Rohman , Irdhani Siti Annisa
Published: April 2021

Physical health problems that often occur in the elderly people, for instance falling down to floor. The physiological changing during the aging process increase the client's risk of falling and having an accident. Most falls occur when moving from a bed, stool, and toilet, when going into or out of the bathroom, tripping over the edge of a carpet or door, slipping on wet surfaces and going downstairs. There are many factors that play a role in the occurrence of falls in the elderly, both intrinsic and extrinsic factors. The problems faced by the partners at this time include, there are 20 elderly people at the Social Home of Tresna Werdha Sabai Nan Aluih Sicincin, experiencing rheumatism, 10 seniors have experienced falls in the last 6 months, 35 elderly people experience urinary incontinence, the elderly do not know to minimize the risk of falling balance in the elderly has not been carried out and has not become a priority at the Social Home. Nursing staff identified cooperative elderly people to be provided with balance training with the application of Yoga. Activities were carried out in accordance with elderly guest houses to implement physical distancing due to pandemic Covid-19. Beside that, we provided leaflets of the Yoga’s training, some face masks, snack boxes, and cash for all elderly residents of the Sosial Home.
Prediction of drilling leakage locations based on optimized neural networks and the standard random forest method
Authors: Su Junlin , Zhao Yang , He Tao , Luo Pingya
Published: April 2021

Circulation loss is one of the most serious and complex hindrances for normal and safe drilling operations. Detecting the layer at which the circulation loss has occurred is important for formulating technical measures related to leakage prevention and plugging and reducing the wastage because of circulation loss as much as possible. Unfortunately, because of the lack of a general method for predicting the potential location of circulation loss during drilling, most current procedures depend on the plugging test. Therefore, the aim of this study was to use an Artificial Intelligence (AI)-based method to screen and process the historical data of 240 wells and 1029 original well loss cases in a localized area of southwestern China and to perform data mining. Using comparative analysis involving the Genetic Algorithm-Back Propagation (GA-BP) neural network and random forest optimization algorithms, we proposed an efficient real-time model for predicting leakage layer locations. For this purpose, data processing and correlation analysis were first performed using existing data to improve the effects of data mining. The well history data was then divided into training and testing sets in a 3:1 ratio. The parameter values of the BP were then corrected as per the network training error, resulting in the final output of a prediction value with a globally optimal solution. The standard random forest model is a particularly capable model that can deal with high-dimensional data without feature selection. To evaluate and confirm the generated model, the model is applied to eight oil wells in a well site in southwestern China. Empirical results demonstrate that the proposed method can satisfy the requirements of actual application to drilling and plugging operations and is able to accurately predict the locations of leakage layers.
O PERICULUM IN MORA REVERSO COMO GARANTIA DOS DIREITOS DA PERSONALIDADE
Authors: Teixeira Rodrigo Valente Giublin , Lopes Marcelos Dantas
Published: April 2021

O presente trabalho tem por objetivo analisar, no ordenamento jurídico brasileiro e com base na Constituição Federal de 1988, a tutela cabível aos direitos da personalidade, de tal maneira que sejam efetivamente tutelados. Aborda-se, para isso, a delimitação dos direitos da personalidade bem como são sublinhadas sua fundamentalidade e essencialidade, para, a partir disso traçar as tutelas que lhe são adequadas, notadamente a tutela inibitória. Desse cenário, aborda-se o direito do efetivo acesso à justiça, para então avançar sobre o direito à tutela adequada também pela tempestividade, dando vazão à tutela antecipada, mormente de urgência, e de sua relevância para a efetividade dos direitos da personalidade. Disso, verifica-se quais são os requisitos previstos na Lei n. 13.105/2015, que institui o Código de Processo Civil, para a concessão das tutelas antecipadas e como se deve ponderá-los, inclusive para mensurar o periculum in mora reverso, bem como o ambiente do qual decorre.
O DIREITO À INCLUSÃO DIGITAL QUALITATIVA DA PESSOA COM DEFICIÊNCIA
Authors: Verbicaro Dennis , Monteiro Ana Paula , Raiol Raimundo Wilson Gama
Published: April 2021

O presente artigo pretende analisar de que maneira pode ser garantido à pessoa com deficiência o direito a inclusão digital com qualidade. Trata primeiramente acerca da consolidação do direito privado solidário e fortalecimento dos grupos vulneráveis, retratando a hipervulnerabilidade da pessoa com deficiência. Na seção seguinte, adota-se um diálogo entre a Lei Brasileira de Inclusão, o Código de Defesa do Consumidor e a Convenção sobre os Direitos da Pessoa com Deficiência, no que tange ao direito à informação e acesso digital desse grupo vulnerável, para reforçar, nas considerações finais, o acesso digital com qualidade como forma de inclusão social da pessoa com deficiência. Utilizou-se como metodologia a revisão bibliográfica.
GESTIONANDO LA POLÍTICA SOCIAL TERRITORIALMENTE: EL “ARGENTINA TRABAJA” DESDE EL “MOVIMIENTO EVITA” (2009 -2018)
Authors: Ferrari Mango Cynthia
Published: April 2021

En este trabajo analizamos la gestión territorial de la política social desde una organización social en Argentina. Específicamente, concentrándose en la implementación del “Programa Trabajo Argentina - Entrada Social con Trabajo” a través del Movimiento Evita (2009-2018). Para él, observamos dimensiones políticas, materiales y funcionales en la vida cotidiana del programa en los gobiernos nacionales: el Frente por la Victoria y Alianza Cambiemos.Supongamos que el cambio de gobierno fue fundamental para darle mayor relevancia al Movimiento Evita así como su capacidad de agencia a través de su institucionalización en cooperativas de trabajo y enmarcándose en la Confederación de Trabajadores de la Economía Popular. La metodología utilizada se basa en el análisis de documentos, solicitudes de información del Ministerio de Desarrollo Social, observación participante y entrevistas semiestructuradas con funcionarios de gobierno, representantes de la organización y cooperativas. Hemos realizado trabajos de campo desde 2013 hasta 2019.
DIREITO À EDUCAÇÃO – UM NOVO REPENSAR
Authors: Diniz Maria Helena , Costa Déborah Regina Lambach Ferreira da
Published: April 2021

A Constituição Federal estabelece que a educação é um direito de todos e dever do Estado e da família, com a colaboração da sociedade, tendo por escopo o pleno desenvolvimento da pessoa e seu preparo para o exercício da cidadania e sua qualificação para o trabalho, considerando a educação como um direito fundamental social. A educação de qualidade é um direito de todos e deve ser cobrado das instituições públicas e privadas que não podem se negar a prestá-lo invocando o princípio da reserva do possível. A educação, por ser um direito da personalidade, por estar interligado ao direito à vida, é fonte da existência humana, se inicia com o nascimento e termina com o óbito do ser humano, abrangendo ainda liberdade de pensamento, de expressão e de acesso à informação. De modo que o presente artigo fará uma incursão no tema, ressaltando a múltipla natureza do direito à educação, como direito fundamental, social e da personalidade. Discorrer-se-á acerca do método ideal para a educação: seus quatro pilares e a questão da transversalidade e da justiça restaurativa. E para a concretização de uma sociedade que convive com as diferenças, e por conseguinte, mais humana e solidária, cuidar-se-á da educação da pessoa com deficiência e seus principais parâmetros. Ressaltar-se-á a importância de se matricular a pessoa com deficiência em salas comuns de ensino, propiciando o desenvolvimento de todas as suas potencialidades. Ainda, tendo em vista a educação como direito fundamental social, abordar-se-á a educação ambiental, apontando sua importância para a sustentabilidade e para a garantia de um mundo ecologicamente equilibrado para as futuras gerações. Não se olvidará, também, da abordagem da educação corporativa na nova empresarialidade. O método empregado é a revisão bibliográfica.
Estudo da prevalência de DORT’s em motoristas de uma empresa de transporte público em Santarém-PA
Authors: Rêgo Andria Catarina da Silva , Silva Ingrid Mayara Sousa da , Pantoja Suzane de Araújo , Taketomi Marina Silva Nicolau
Published: April 2021

Objetivo: Analisar a prevalência de doenças ocupacionais do transporte público em Santarém-PA. Métodos: O estudo apresenta caráter descritivo para investigar, observar, registrar, analisar e ordenar dados. A coleta de dados foi realizada através da aplicação de questionário com os motoristas de uma empresa de ônibus que atua na zona urbana da cidade de Santarém-PA, de ambos os sexos, com mais de seis meses de trabalho e que sejam voluntários da pesquisa, sendo excluídos os trabalhadores da zona rural, bem como aqueles que não quiseram participar de forma voluntária ou por motivo específico estejam afastados do trabalho. Resultados: Foram observados fatores contribuintes para o desenvolvimento de distúrbios osteomioarticulares, como a postura incorreta ao desenvolver as atividades, bem como a falta de realização de atividades físicas, onde tais fatores levaram a maioria dos entrevistados (57,1%) a apresentar, desconforto físico, cansaço mental e dores nas costas, cabeça e lombar. Conclusão: É possível concluir que vários são os fatores capazes de ocasionar distúrbios osteomioarticulares nos motoristas de ônibus da cidade de Santarém-PA, destacando-se a inércia das empresas quanto à melhoria das condições de trabalho, bem como ao estímulo e conscientização da importância de atividades físicas.
Study of the influence of various types of «intraocular lens – posterior lens capsule» interface on visual acuity and refraction of pseudophakic eyes in the early postoperative period after femtosecond laser-assisted cataract surgery
Authors:   Fyodorov Eye Microsurgery Federal State Institution, Khabarovsk Branch, Bai Lina , Kolenko O.V. ,   Fyodorov Eye Microsurgery Federal State Institution, Khabarovsk Branch,   Postgraduate Institute for Public Health Specialists, Khabarovsk, Egorova A.V. ,   Fyodorov Eye Microsurgery Federal State Institution, Khabarovsk Branch, Vasiliev A.V. ,   Fyodorov Eye Microsurgery Federal State Institution, Khabarovsk Branch
Published: April 2021

Purpose. To study the influence of various types of «intraocular lens – posterior lens capsule» (IOL–PLC) interface on visual acuity (VA) and refraction pseudophakic eyes in early postoperative period after femtosecond laser-assisted cataract surgery in patients with senile cataract. Material and methods. The study included 133 pseudophakic eyes of 133 patients after femtosecond laser-assisted cataract surgery. The study did not include patients with uncorrected VA less than 0.8 on the first day after surgery; with eye axial length less than 22 and more than 26 mm; with initial posterior capsule opacification in the central area; with corneal pathology; with corneal astigmatism more than 1 diopters; with pseudoexfoliation, rigid pupil and zonal weakness and with severe somatic pathology and cognitive impairment. On the first day and one month after the surgery, corneal astigmatism, the spherical and cylindrical component of objective refraction, uncorrelated and best corrected VA were studied and the type of IOL–PLC interface was determined. Results. On the first day after the surgery, all studied eyes were divided into 3 groups depending on the type of IOL–PLC interface and dependence of postoperative refraction on relations between IOL and PLC was revealed. The greatest changes in astigmatism during month after surgery were detected in eyes with initial incomplete contact IOL with PLC and presence of folds of the latter. The most stable indexes of VA and refraction in pseudophakic eyes were in presence full contact IOL and PLC. Conclusion. Initial incomplete contact IOL and PLC was exerted greatest negative influence on VA and refraction, which led to deformation PLC in form of residual folds and local sections of fibrosis in the central area in 51 eyes (66.2%) during month after surgery. Key words: phacoemulsification, cataract, posterior lens capsule, astigmatism, femtosecond laser-assisted.
Retrospective analysis of long-term clinical and functional outcomes of implantation of domestically produced posterior chamber PIOL
Authors:   Fyodorov Eye Microsurgery Federal State Institution, Moscow, Sorokoletov G.V. , Tumanyan E.R. ,   Fyodorov Eye Microsurgery Federal State Institution, Moscow, Bessarabov A.N. ,   Fyodorov Eye Microsurgery Federal State Institution, Moscow, Soboleva M.A. ,   Fyodorov Eye Microsurgery Federal State Institution, Moscow
Published: April 2021

Introduction. The use of phakic intraocular lens (PIOL) for the correction of high ametropia is reflected in the works of both domestic and foreign ophthalmologists. In spite of this, there are very few publications which are devoted to the long-term outcomes of the use of domestically produced models of PIOL such as RSK-1(3) and RSK-3. Purpose. The main aim of this work is to assess the clinical and functional outcomes of the use of domestically produced models of PIOL such as RSK-1(3) and RSK-3. Material and methods. A retrospective analysis of the long-term results of PIOL implants performed at the Fyodorov Eye Microsurgery Federal State Institution was carried out from 1994 to 2001. The analysis involved 122 eyes of 84 patients with high myopia from who were implanted with posterior chamber negative PIOL with two haptic elements (RSK-3) and PIOL with three haptic elements (RSK-1(3). Results. Analysis of the dynamics of postoperative refractive data in compare with preoperative parameters showed us that in all cases there was a significant increase in uncorrected and corrected visual acuity. Long-term outcomes of implantation were found in 25 patients (43 eyes). The average duration of PIOL in the eye was 14.30±1.3 g (from 2 to 30 years). In all cases, the reducing cell density of the corneal epithelium did not exceed 4.0% in the early postoperative period. At the same time, the main complication in the distant postoperative period was the development of subcapsular cataracts. Conclusions. This method of ametropia correction can be recommended to young patients, who are not suitable for keratorefraction interventions. Key words: phakic intraocular lens, high myopia.
Mineração de Dados para Análise e Predição das Infrações de Trânsito na Cidade do Recife
Authors: Torcate Arianne Sarmento , Barros Maicon Herverton Lino Ferreira da Silva , Fonseca Flávio Secco , Galindo Marcos André Santos
Published: April 2021

O aumento significativo de infrações de trânsito tem se tornado algo casual na vida dos brasileiros. A cidade do Recife, estado de Pernambuco, segundo a empresa Holandesa TomTom Traffic, no ano de 2018, ocupava a 10º posição entre as cidades com o pior tráfego de automóveis no mundo. Em 2019 passou a ocupar a 15º posição. Diante disto, esta pesquisa tem como intuito investigar fatores relacionados ao aumento da quantidade de equipamentos de aferição automática e de agentes de trânsito. O objetivo é criar um modelo de predição de delitos no trânsito por turnos, testado com a base real referente ao ano de 2019. Já os dados selecionados para visualização e treinamento das técnicas de Machine Learning foram referentes aos anos de 2017 e 2018, extraídos do portal de dados abertos. Para guiar o processo de mineração e análise de dados, a metodologia CRISP-DM foi aplicada. Além disso, ferramentas como Pentaho PDI, Weka, GretL, Python e Orange Data Mining também foram utilizadas para auxiliar neste processo. Os resultados obtidos apontam que há um aumento significativo de infrações em feriados, principalmente no Corpus Christi. Além disso, as predições mensais apresentam bons resultados quando comparados aos números reais de infrações.
Mineração de Dados na Construção de Modelo de Predição de Acidentes com Vítimas em Recife
Authors: Costa Adriano De Melo , De Freitas Arthur Guilherme Oliveira , Pinheiro Ricardo Paranhos
Published: April 2021

Um dos problemas mais relevantes na cidade do Recife é o seu trânsito. Aqui pretende-se auxiliar na atenuação desta questão, atuando na previsão dos acidentes com vítimas. Foram usadas bases de trânsito disponibilizadas pela autarquia de trânsito e transporte urbano do Recife - CTTU no portal de dados abertos da prefeitura de Recife. Estas bases compreendem os acidentes ocorridos entre junho de 2015 e fevereiro de 2020. Então, estas informações passaram por um processo de mineração de dados. Daí, criou-se um modelo de predição dos acidentes de trânsito com vítima na cidade do Recife nos doze últimos meses avaliados, por meio do uso de técnicas de aprendizagem de máquina. O combate à pandemia de COVID-19 ocasionou restrições de movimentação que mudaram o perfil do trânsito esperado na cidade a partir de março de 2020, causa da exclusão do período neste modelo. Foram propostos quatro modelos de predição e, no de melhor acurácia, a taxa de erro média foi de 13 acidentes/mês.
PENGARUH DEBT TO EQUITY RATIO, PROFITABILITAS, KUALITAS AUDITOR DAN PERGANTIAN AUDITOR TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Authors: Desyana Gita
Published: April 2021

This study aims to find empirical evidence whether factors such as debt to equity ratio, profitability, auditor quality, and auditor turnover affect the compliance of manufacturing companies in the timely submission of financial statements on the Indonesia Stock Exchange.The data in this study are secondary data obtained from the company's annual financial statements in the Indonesian Stock Exchange (IDX). This type of research is ex post facto research. This research was conducted using a sample of 76 manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018, so the research data analyzed amounted to 201. The data analysis technique used was descriptive statistics, multivariate test using logistic regression. Based on hypothesis testing, it can be concluded that overall, the companies that are on time are more numerous than the companies that are not on time in financial reporting to Bapepam. And the test results with logistic regression show empirical evidence that debt to equity ratio, profitability, auditor quality, and auditor turnover do not affect the timeliness of corporate financial reporting. Keywords : Debt To Equity Ratio, Profitability, Auditor Quality, Auditor Change And Timeliness.
ANALISIS CVP SEBAGAI ALAT PENGAMBILAN KEPUTUSAN MANAJEMEN TERHADAP PRODUCT COST
Authors: Atiqah Nur
Published: April 2021

Analisis CVP (Cost-Volume-Profit) dengan mengetahui hubungan, perkiraan dan perhitungan atas biaya, volume, laba dan harga jual, memungkinkan pengambilan keputusan yang baik terhadap manajemen serta product cost. Dalam pengambilan keputusan jangka pendek diperlukan perhitungan CVP agar anggaran atau target laba yang dikehendaki dapat ditentukan. Sehingga tujuan dari penelitian ini adalah untuk menganalisis analisis CVP terhadap perubahan harga jual per unit, volume penjualan, biaya variabel per unit dan biaya tetap produk. Penelitian dilakukan dengan pendekatan literature review. Hasil penelitian ini yaitu (1) perhitungan CVP terhadap perubahan harga jual per unit produk pada kondisi biaya tetap, biaya variabel, volume penjualan bersifat konstan atau tidak berubah terlihat kenaikan persentase harga jual yang mengakibatkan persentase kenaikan laba, dan ketika perusahaan ingin menaikkan harga jual dengan laba yang dikehendaki adalah tetap, maka akan terjadi perubahan volume penjualan, (2) perhitungan CVP terhadap perubahan volume penjualan produk pada kondisi harga jual produk, biaya tetap, biaya variabel, bersifat konstan menghasilkan kenaikan volume penjualan yang menyebabkan kenaikan total biaya produk. (3) perhitungan CVP terhadap perubahan biaya variabel per unit produk pada kondisi harga jual produk, biaya tetap, dan volume penjualan, bersifat konstan atau tetap terlihat bahwa kenaikan biaya variabel produk menyebabkan penurunan laba. (4) perhitungan CVP terhadap perubahan total biaya tetap produk pada kondisi harga jual produk, biaya variabel per unit produk, dan volume penjualan, bersifat tetap atau konstan, menghasilkan kenaikan  biaya tetap produk yang diikuti kenaikan total biaya produk yang kemudian menyebabkan penurunan laba.Keywords : CVP, Product Cost
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH SEBAGAI PEMODERASI (STUDI EMPIRIS PADA OPD DIKABUPATEN KUBURAYA)
Authors: Kapriana Angga Permadi , Agung Iskandar
Published: April 2021

Tujuan dari penelitian ini adalah untuk menguji pengaruh kompetensi sumber daya manusia, standar akuntansi pemerintahan dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah dengan sistem pengendalian internal pemerintah sebagai pemoderasi. Data yang digunakan dalam penelitian ini adalah data primer. Metode pengumpulan data dilakukan dengan memberikanpertanyaan tertulis berupa kuesioner kepada responden. Populasi penelitian ini adalah seluruh pegawai bagian keuangan yang berada di tiap OPD Pemerintah Kabupaten Kubu Raya. Pemilihan sampel penelitian ini menggunakan teknik purposive sampling dan sampel yang diperoleh ada sebanyak 85 pegawai. Teknik analisis data dilakukan dengan metode Structural Equation Modelling (SEM) dengan pendekatan Partial Least Squares (PLS) menggunakan perangkat lunak WarpPLS 6.0. Hasil penelitian menunjukkan bahwa standar akuntansi pemerintahan dan sistem akuntansi keuangan daerah berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah, sedangkan kompetensi sumber daya manusia tidak berpengaruh terhadap kualitas laporan keuangan pemerintah daerah. Sistem pengendalian internalpemerintah tidak dapat memoderasi pengaruh standar akuntansi pemerintahan terhadap kualitas laporan keuangan pemerintah daerah tetapi, sistem pengendalian internal pemerintah dapat memoderasi pengaruh kompentensi sumber daya manusia dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah.Keywords : Kompetensi Sumber Daya Manusia, Standar Akuntansi Pemerintahan, Sistem Akuntansi Keuangan Daerah, Sistem Pengendalian Internal Pemerintah dan Kualitas Laporan, Keuangan Pemerintah Daerah
TAMAN MINI KALIMANTAN BARAT DI KUBURAYA
Authors: Christian Vallen , Andi Uray Fery , Rudiyono Rudiyono
Published: April 2021

The tourism potential and area of West Kalimantan make it difficult for tourists to enjoy its natural and cultural tourism. The distance is quite far, making it difficult for tourists to share a short time to enjoy all the tours available. When viewed from the potential side, West Kalimantan has advantages such as abundant tourist attractions, culture, ethnicity, and various cultures. With this potential, it is necessary to have a container that can cover all the potential that exists in one area in the form of West Kalimantan Mini Park. The purpose of designing the Mini Park of West Kalimantan is expected to present the religious tourism potential of West Kalimantan in an integrated tourist area in Kubu Raya. The design method used in the design of Taman Mini West Kalimantan refers to 5 stages of design, which will start from the initial stages, preparation, submitting proposals, evaluating, and taking action. The design results are in the form of recreational tourism areas and cultural potential in the form of pavilions that represent districts / cities in West Kalimantan.
MICRO-APARTMENT IN PONTIANAK
Authors: Dania Al-Yakoob , Zain Zairin , Pebriano Valentinus
Published: April 2021

As the world population, the majority of Indonesian’s town all knows an increase of their population that results in an augmentation of the housing needs. What is called Micro-housing is a new global trend that targets a younger worker part of the population and also a newly married couple that doesn’t have children yet. Indeed, this part of the population is in need to find house or apartment close to their workplace, close to the transportation of the city but also close to all the other town facilities like hospitals, restaurant, stores. This desire of finding a house or apartment in a strategic location known as the center of a town tends to increase but the available spaces to build more houses tend to decrease. That is why one of the solutions to this space problem is micro-housing; this type of new housing will allow responding to this problem of available space. This design project is not only about reducing space, but it is also focus on being able to design and create a layout space that responds to the multiple needs of the tenant by using multiple techniques in the design layout but also using transformable and foldable pieces of furniture.
Schema-level Index Models for Web Data Search
Authors: Scherp Ansgar , Blume Till
Published: April 2021

Indexing the Web of Data offers many opportunities, in particular, to find and explore data sources. One major design decision when indexing the Web of Data is to find a suitable index model, i.e., how to index and summarize data. Various efforts have been conducted to develop specific index models for a given task. With each index model designed, implemented, and evaluated independently, it remains difficult to judge whether an approach generalizes well to another task, set of queries, or dataset. In this work, we empirically evaluate six representative index models with unique feature combinations. Among them is a new index model incorporating inferencing over RDFS and \texttt{owl:sameAs}. We implement all index models for the first time into a single, stream-based framework. We evaluate variations of the index models considering sub-graphs of size $0$, $1$, and $2$ hops on two large, real-world datasets. We evaluate the quality of the indices regarding the compression ratio, summarization ratio, and F1-score denoting the approximation quality of the stream-based index computation. The experiments reveal huge variations in compression ratio, summarization ratio, and approximation quality for different index models, queries, and datasets. However, we observe meaningful correlations in the results that help to determine the right index model for a given task, type of query, and dataset.
INTERIM MEASURES UNDER PARAGRAPH 10 OF ART. 101 OF THE TAX CODE OF THE RUSSIAN FEDERATION: APPLICATION PRACTICE
Authors: Zotikov N. Z.
Published: April 2021

The purpose of tax audits is to verify that the taxpayer complies with the norms of tax legislation. As a rule, in conditions of instability, constantly changing tax legislation, taxpayers violate the norms of the Tax Code of the Russian Federation. In this regard, as a rule, each tax audit ends with additional charges to the taxpayer of taxes, penalties and penalties, which negatively affect their financial position. At the same time, according to the Federal Tax Service of Russia, with a sharp reduction in the number of ongoing on-site tax audits, the amount of additional charges for one on-site audit increases сonstantly: in 2016 – 13.6 million rubles, in 2017 – 15.7 million rubles, 2018 – 22.2 million rubles, 2019 – 33.5 million rubles. The tax authority, by charging additional taxes and penalties to the taxpayer, is interested in collecting them. The current Tax Code of the Russian Federation makes it possible to enforce the decision by taking measures in accordance with paragraph 10 of Art. 101 of the Tax Code of the Russian Federation, the application of which in practice raises many issues. The article considers the practice of applying interim measures.
SOCIOCULTURAL TRADITION AND DIGITAL SOCIETY: TWO STRATEGIC LANDMARKS OF THE CHINESE FORESIGHT TECHNOLOGY
Authors: Zakharov M. U.
Published: April 2021

The article analyses the features of the formation and strategic guidelines of the Chinese foresight technology, its potential opportunities, the limits of its use in order to build the desired digital future and determine specific steps to achieve it effectively. To this end, the author considers the archetypal traces of the predictive activity of Ancient China, their interaction with modern predictive practice as an integral part of the design of the alleged digital image of the future. The paper determines theoretical and methodological foundations of modern Chinese foresight technology, initial basic methodological principles and technology of prospective step-by-step application of comprehensive foresight, including the method of scenario design. The article pays special attention to the understanding of modern China foresight projects, possibility of their implementation on the national basis and impact of foresight results on the Chinese model of development and change management at the transition stage to digital society.
«Wrong fish» or wrong hypotheses: what happens to nekton of the Pacific waters at Kuril Islands?
Authors: Shuntov V. P. , Ivanov O. A.
Published: April 2021

A phenomenon of undulating fluctuations of nekton abundance in the Kuroshio system is discussed on example of japanese sardineSardinops melanostictus, as the most abundant and the most fluctuating species. The so-called «sardine epochs» are distinguished according to this species abundance. The last such epoch ended in the early 1990s. Since 2014, structural changes occurred again in the nekton communities of the Pacific waters off Kuril Islands, caused by expansion of southern fish and squid species, primarily japanese sardine and chub mackerelScomber japonicus, and decreasing in abundance of japanese anchovyEngraulis japonicusand sauryCololabis saira. The scope of these changes allowed Russian fishermen to resume the fishery on japanese sardine and chub mackerel in the Russian exclusive economic zone since 2016. Annual catch of Japanese sardine increased steadily from 6,700 t in 2016 to 315,500 t in 2020. Over these 5 years, Russian fishermen landed 531,700 t of sardine and 167,900 t of chub mackerel. However, many Russian fishery forecasters believe that these reconstructions is only a «rehearsal» of the upcoming «sardine epoch», being based on formal climatic indices, without delving into the mechanisms of abundance fluctuations. The authors note that new «sardine epochs» cannot be predicted as completely similar to the previous ones. Several hypotheses on causes of the beginning and end of japanese sardine blooms are considered critically, and the conclusion is made that mechanisms which determine its year-classes strength are still unclear, as well as the reasons of undulating fluctuations of this species and some other nekton species abundance, because of high complexity of this problem.
Theoretical Studies of Furan and Thiophene Nanothreads: Structures, Cycloaddition Barriers and Activation Volumes
Authors: Chen Bo , Crespi Vincent , Hoffmann Roald
Published: April 2021

In this theoretical study we examine several aspects of the formation, structure, and stability of the most ordered nanothreads yet made, those derived from furan and thiophene. First, we look at the enthalpic consequences and activation barriers of the first two steps of oligomerization by a Diels-Alder mechanism. The ca. 20 GPa difference in the synthetic pressures (furan lower) is explainable in terms of greater loss of aromaticity by the thiophene. Subsequent steps have understandably lower barriers. We show explicitly how pressure affects the reaction profiles, operating through the volume decrease in the transition state and onward to the product molecule. The interesting option of polymerization proceeding in one or two directions opens up the possibility of polymers with two opposing and cumulative dipole moments. The computed activation volumes are consistently more negative for likely initial furan (compared with thiophene) polymerization steps, in accord with the lower onset pressure of furan polymerization. In the second part of our study we examine the energetics of the likely polymers. Three ordered polymer structures compete in enthalpy -- a syn one, with all O/S on the same side, an anti one, S/O alternating, and a syn-anti isomer, with segments of four monomers repeating. The syn polymer, if not allowed to distort, is at high enthalpy relative to the other two. The origin of the destabilization is apparent, being S/O lone-pair repulsion, understandably greater for S than O at the 2.8/2.6Å separation. Set free, the syn isomers curve or arc, in two- or three-dimensional (helical) ways, whose energetics are traced in detail. The syn polymer can also stabilize itself by the thread twisting into zig-zag or helical enthalpic minima. Release of strain in a linear thread as the pressure is relaxed to 1 atm, with consequent thread curving, is a likely mechanism for the observed loss of crystalline order in the polymer as it is returned to ambient pressure.
Low-Valent Tungsten Redox Catalysis Enables Controlled Isomerization and Carbonylative Functionalization of Alkenes
Authors: Jankins Tanner , Bell William , Zhang Yu , Qin Zi-Yang , Gembicky Milan , Liu Peng , Engle Keary
Published: April 2021

Tungsten catalysis has played an instrumental role in the history of organometallic chemistry, with electrophilic, fully oxidized W(VI) catalysts featuring prominently in olefin polymerization and metathesis reactions. Here, we report that the simple W(0) precatalyst, W(CO)6, catalyzes the isomerization and hydrocarbonylation of alkenes via a W(0)/W(II) redox couple. The 6- to 7-coordinate geometry changes associated with this redox process are key in allowing isomerization to take place over multiple positions and stop at a defined unactivated internal site that is primed for in situ functionalization. DFT studies and crystallographic characterization of multiple directing-group-bound W(II) model complexes illuminate potential intermediates of this redox cycle and showcase the capabilities of the 7-coordinate W(II) geometry to facilitate challenging alkene functionalizations.
In Search of the Active Sites for the Selective Catalytic Reduction on Tungsten-Doped Vanadia Monolayer Catalysts supported by TiO2
Authors: Li Mengru , Sakong Sung , Gross Axel
Published: April 2021

Tungsten-doped vanadia-based catalysts supported on anatase TiO2 are used to reduce hazardous NO emissions through the selective catalytic reduction of ammonia, but their exact atomistic structure is still largely unknown. In this computational study, the atomistic structure of mixed tungsta-vanadia monolayers on TiO2 support under typical operating conditions has been addressed by periodic density functional theory calculations. The chemical environment has been taken into account in a grand-canonical approach. We evaluate the stable catalyst structures as a function of the oxygen chemical potential and vanadium and tungsten concentrations. Thus we determine structural motifs of tungsta-vanadia/TiO2 catalysts that are stable under operating conditions. Furthermore, we identify active sites that promise high catalytic activity for the selective catalytic reduction by ammonia. Our calculations reveal the critical role of the stoichiometry of the tungsta-vanadia layers with respect to their catalytic activity in the selective catalytic reduction.
Barrier-Free Microfluidic Paper Analytical Devices for Multiplex Colorimetric Detection of Analytes
Authors: Chauhan Ayushi , Toley Bhushan
Published: April 2021

In recent years, microfluidic paper analytical devices (μPADs) have been extensively utilized to conduct multiplex colorimetric assays. Despite their simple and user-friendly operation, the need for patterning paper with wax or other physical barriers to create flow channels makes large scale manufacturing cumbersome. Moreover, convection of rehydrated reagents in the test zones leads to non-uniform colorimetric signals, which makes quantification challenging. To overcome these challenges, we present a new device design called barrier-free μPAD (BF-μPAD) that consists of a stack of two paper membranes having different wicking rates – the top layer acting as a fluid distributing layer and the bottom layer containing reagents for colorimetric detection. Multiple analytes can be detected using this assembly without the need to pattern either layer with wax or other barriers. In one embodiment, a device is capable of delivering the sample fluid to 20 distinct dried reagent spots stored on an 8cm x 2cm membrane in as few as 30 seconds. The multiplexing feature of BF-μPAD is demonstrated for colorimetric detection of salivary thiocyanate, protein, glucose, and nitrite. Most importantly, the device improves the limit of detection of colorimetric assays performed on conventional μPADs by more than 3.5x. To understand fluid imbibition in the paper assembly, the device geometry is modelled in COMSOL Multiphysics using Richards equation; the results obtained provide insights into the non-intuitive flow pattern producing perfectly uniform signals in the barrier-free assembly.
Novel Cycloartan derivative with genetic and metabolic proৎiling oftwo Crassulaceae species
Authors: Omneya Eid  , Shahira Ezzat  , Mariam Gonaid  , Mouchira A. Choucry
Published: April 2021

Crassula tetragona L. and Crassula ovata (Mill). are ornamental species of family Crassulaceae. Although this family is known for its high medicinal values, however, there is no much work considering the two species. Hence, this study represents the first comparative investigation of the genetic and metabolic profiling of the aerial part of both species. In this study, an examination of the genetic properties of both plants were accomplished, quantitative estimation of the main chemical classes of both species were also performed, investigation of the lipoidal matter of the plants   and the major compounds of the methylene chloride (MeCl) fractions were isolated and identified using 1D and 2D NMR. Our results proved the genetic difference using RAPD and ISSR techniques of both plants. Estimation of triterpene was 63.18 µg/100µg and 87.06 µg/100µg, ursolic acid equivalent, in C. tetragona and C. ovata respectively. The unsaponifiable matter (USM) of n-hexane extract of C. tetragona  and C. ovata revealed the presence of 32 hydrocarbons with the presence of n-tricontane as the major hydrocarbon in both species, in addition to seven steroidal components in both species. The investigation of fatty acid methyl ester (FAME) revealed the presence of 12 components in C. tetragona and 9 components in C. ovata, and a novel triterpene, namely, 28 Methyl-5α-cycloart12, 20, 24-trien-15β-Ol was isolated and identified from MeCl together with 5 known compounds.