bluuebunny/crossref_metadata_2025 huggingface dataset:
Prevention of Contrast-induced Nephropathy by Cordyceps among Patients undergoing Percutaneous Coronary Procedures using Intravenous Contrast
Authors: Chan Marvyn Allen G. , Lim Kenneth Wilson O. , Salazar-Montemayor Elizabeth
Published: January 2021

Objectives. This study aimed to determine the efficacy and safety of Cordyceps in preventing occurrence of contrastinduced nephropathy (CIN) among patients undergoing CA / PCI using IV contrast compared to standard therapy.

Methods. We searched Medline, Embase, Cochrane database, and Google Scholars for RCTs involving the use of Cordyceps in contrast-induced nephropathy. We used the search keywords “Cordyceps” and “contrast-induced nephropathy” with the Boolean operator “AND” and filtering search results to include only randomized controlled trials and clinical trials. Three trials were found which satisfied all the inclusion criteria and none of the exclusion criteria.

Results. No patient developed clinical renal failure, adverse reactions, or side effects with the Cordyceps arm. CIN occurred in 26 out of 285 patients. The incidence of CIN was less in the Cordyceps group compared to the standard therapy group (p < 0.05, CI 0.20, 1.00).

Conclusion. Cordyceps shows a trend towards prevention of CIN and a decrease in biomarkers for acute kidney injury. More studies with larger populations need to be performed to further clarify its preventive effects.
Effect of a Multifaceted Intervention on Hand Hygiene compliance among Healthcare Workers at the Medicine Wards and Icu in a tertiary Hospital Setting
Authors: King Rich Ericson C. , Berba Regina P.
Published: January 2021

Background. While hand hygiene is recognized as the cornerstone for reducing risk for nosocomial infections, compliance in our institution remains low. Previously identified barriers include poor access to hand hygiene products, lack of reminders, and poor knowledge on indications.

Methods. At the medical wards and ICU of a tertiary hospital, a group of medical students, residents, and nurses was exposed to interventions addressing the identified barriers. Alcohol handrub was provided at each bedside, visual reminders were placed at critical locations, and commonly missed opportunities were reinforced at the start of the study. Hand hygiene compliance was covertly evaluated after two weeks and compared against that of an unexposed group.

Results. 664 and 727 hand hygiene opportunities were observed in the unexposed and exposed groups, respectively. Compliance was higher in the exposed group (32.60% vs. 16.26%, p <0.05), which by subset analysis was consistent for the different healthcare worker designations and locations evaluated. Nurses had the highest compliance rate in both groups.

Conclusions. These results suggest the efficacy of the employed interventions in improving hand hygiene compliance in this setting. Hand hygiene opportunities identified to be most frequently missed in this observation can guide future intervention efforts in our institution.
Computed tomography Scan Findings among Pediatric Patients with unprovoked Seizures: a Hospital-Based Study
Authors: Joson-Sanglay Anna Karina , De Jesus Rogelio I.
Published: January 2021

Objective. To describe the radiologic findings in pediatric patients who underwent cranial CT scan for unprovoked seizures at the Philippine General Hospital (PGH) and determine whether there is any association between the demographic characteristics such as age, age at onset, gender, as well as normal or abnormal neurologic examination findings, and the abnormal CT scan findings.

Methods. Official results of all pediatric patients who underwent cranial CT scan for unprovoked seizures from January 1, 2015 to December 31, 2015 in PGH were reviewed. Data were described and statistically analyzed for differences in CT scan findings between different sexes, age groups, ages at onset, and presence or absence of neurologic findings.

Results and Conclusion. Of the 88 cases included, 29 (32.95%) had abnormal CT findings. The most common finding was volume loss. No statistically significant difference was noted for the frequency of abnormal CT findings between categories. There was a trend towards more frequent abnormal CT scan findings among males, and among patients exhibiting abnormal neurologic findings.
Philippine Costs in Oncology (PESO): Describing the Economic Impact of Cancer on Filipino Cancer Patients Using the ASEAN Costs in Oncology Study Dataset
Authors: Ngelangel Corazon A. , Lam Hilton Y. , Rivera Adovich S. , Kimman Merel L. , Real Irisyl O. , Balete Soledad L.
Published: January 2021

Background. Cancers are among the top causes of mortality in the Philippines. The treatment regimens are also costly and put Filipinos at risk of financial catastrophe. The economic impact, however, has not been documented.

Objective. This analysis aimed to describe the economic impact of cancer in the Philippines and analyze predictors of financial catastrophe among Filipino cancer patients.

Method. The analysis used the dataset from the ASEAN costs in oncology study, a prospective study of adult cancer patients in Southeast Asia. Cancer patients were recruited at time of diagnosis and were monitored in terms of health outcomes, costs, and quality of life. Multinomial regression models were generated to assess predictors of death and financial catastrophe.

Results. Information from 909 respondents in the Philippines was included in the analysis. Overall, 240 (26.4%) of the cohort were dead at the end of the study while 40.6% were still alive at Month 12 but had experienced financial catastrophe. Mean combined Month 3 and Month 12 out-of-pocket expenditure was PhP181,789.00 (n = 458, sd = 348,717.47). Belonging to higher income groups (vs. belonging to the lowest two) was significantly associated with lower risk of financial catastrophe. Insurance did not confer significant change in risk of death or financial catastrophe.

Conclusion. Cancer can be a significant economic burden for Filipinos leading to financial catastrophe. Insurance mechanisms at the time of study failed to protect against catastrophe.
Physico-Chemical and Microbiological Quality Assessment of Ice Blocks Sold in Selected Wet Markets in Manila, Philippines
Authors: Salazar Leandro F. , Alvez Trishia Alexis I. , Balbedina Janine Marie B. , Torres Javier Alfonso A. , Tupaz Ivanah Y. , Lomboy Marian Fe Theresa C. , Quizon Romeo R.
Published: January 2021

Objective. The study aimed to determine the physico-chemical and microbiological quality of ice blocks sold in selected wet markets located in the city of Manila.

Methods. Twenty-eight samples were collected from three markets. Microbiological quality was analyzed in terms of the presence or absence of coliforms with E. coli as indicator organism. Physico-chemical quality was determined by measuring turbidity, apparent color, pH, iron, and residual chlorine. Measurements obtained were compared with the 2007 Philippine National Standards for Drinking Water (PNSDW).

Results. Results showed that all samples tested positive for coliforms while 25 out of the 28 samples were positive for E. coli. Mean turbidity was 2.74 ± 3.68 NTU; for both apparent color and iron tests, all samples complied with the PNSDW standard limit set; mean pH was 6.15 ± 0.64; and mean residual chlorine was 0.06 ± 0.02 mg/L. Average values of apparent color and iron comply with the PNSDW standards. Six out of 28 samples had turbidity values exceeding the standards. All samples were found to have residual chlorine levels below the standards.

Conclusion. Ice in markets do not comply with key 2007 PNSDW standards and findings warrant strict compliance of ice quality from manufacturers to the point of distribution to protect consumer health.
Analysis of Gaps Among Stakeholders of occupational Health and Safety in the Philippines
Authors: Hernandez Paul Michael R. , Saquido Arra Shayne B.
Published: January 2021

Objective. Increase of occupational injuries, accidents or diseases, has become a global trend. Implementation of programs on Occupational Health and Safety (OHS) programs are weak, however. Strengthening the OHS, stakeholders and their constituents must take the driver’s seat for policy formulation program development and services. This study determined the gaps of the OHS stakeholders in the Philippines.

Methods. Data were gathered through review of relevant documents, series of key informant interviews and a workshop.

Results and Conclusions. The investigators were able to identify 27 stakeholders. Results showed gaps that focused mainly on governance. These include: (1) lack of a dedicated national agency that will oversee all OHS initiatives across industries and sectors; (2) inadequate awareness on OHS mandate of some agencies; (3) unclear delineation of roles and responsibilities among stakeholders; (4) poor coordination among government agencies; and (5) poor enforcement of OHS legislations. These gaps should be addressed to ensure effective and efficient implementation of the policies.
Health Impact of and Policy Regulations on Electronic Cigarettes
Authors: Lam Hilton Y. , Panelo Carlo Irwin A. , Saniel Ofelia P. , Canila Carmelita C. , Guevarra Jonathan P. , Zarsuelo Ma-Ann M. , Castro Ma. Angelica Q.
Published: January 2021

Background. New findings on the detrimental health effects of electronic nicotine delivery system (ENDS)/ electronic non-nicotine delivery system (ENNDS) confounds the “harm reduction” perspective of using it as an alternative to conventional cigarettes. In the Philippines, the pressing debate on its safety and efficacy had initiated actions from policy makers on legislative issues such as draft DOH Administrative Order, House Bill 4325 and House Bill 532. Objective. The study aimed to craft an evidence-based policy position on the regulation of ENDS/ENNDS.

Method. Review of literature was conducted, and the proposed scope and measures on electronic cigarette regulation were compared with WHO Framework Convention on Tobacco Control (WHO-FCTC) and existing policies of US FDA regulations on ENDS. Further, UP Manila convened experts of various related fields for evidence-based review and discussion of policy issues to arrive at a consensus policy statement and recommendations.

Results. Findings showed that ENDS/ENNDS still need further research to have conclusive results on long term safety and efficacy as smoking cessation methods.

Conclusion. Regulations for tobacco control should be clear and supported with strict guidelines in manufacturing, distribution, advertisement, selling, and usage restrictions in public. With the current review, it is recommended that ENDS/ENNDS regulation be under the mandate of the FDA in alignment to WHO-FCTC and to engage different stakeholders from policy makers, implementers, and other involved organizations.
Describing the Health Service Delivery Network of an Urban Poor Area and a Rural Poor Area
Authors: Lam Hilton Y. , De Vera Roberto , Rivera Adovich S. , Sy Tyrone Reden , Cheng Kent Jason G. , Farrales Daryl Byte , Lopez Jaifred Christian F. , Miguel Red Thaddeus DP.
Published: January 2021

Objectives. This study aimed to assess the health workforce’s service capacities within a health Service Delivery Network (SDN) of an urban poor and a rural poor setting.

Methods. This is a concurrent mixed-methods study implemented in Navotas and Masbate, an urban poor and a rural poor area, respectively. Health needs of the residents were assessed through records review, qualitative methods and a household survey. Health facilities in the identified SDN were assessed using the Service Availability and Readiness Assessment (SARA) tool. Training data of Human Resource for Health (HRH) were also obtained.

Results. SDN in the two areas are different in terms of formality where memoranda of agreement were prepared between Masbate facilities but not in Navotas. Health worker to population ratios were 12.1 per 10,000 in Navotas and 2.7 in Masbate, respectively. The primary care facilities in the two sites met the recommended level of trainings for health workers in obstetric care, immunization, childhood nutrition and tuberculosis. There was a lack of post-graduate training in non-communicable diseases in all facilities. Poverty and geography were significant factors affecting health service delivery.

Conclusion. In terms of human resources, both sites have limited number of health workers and the ratios fall far below WHO guideline. Recommendations include: Primary health care staff complement should be increased in the two SDNs. HHRDB should conduct a study to settle the issue of continuing medical education requirements that are not congruent with WHO recommendations. The SDNs should include the access of medicines and commodities by poor patients in private facilities during times of stock outs. Also, during stock outs or unavailability of government health personnel, transportation should be made available via the SDN to transport poor patients to private or nongovernment facilities with the needed personnel. The DOH and HHRDB should investigate innovative strategies for telehealth services that do not require continuous electricity, nor telephone or cellphone signal.
Acceptability and Effectivity of Four Feminine Wash Products in Maintaining the Physiologic Vaginal pH of Reproductive and Menopausal Age Women
Authors: Co Jennifer T. , Bugayong Joanne Carla C. , Monge Glenn C.
Published: January 2021

Objective. To determine whether four (4) feminine hygiene wash products maintain normal vaginal pH and are acceptable among reproductive and menopausal age women.

Methods. A randomized, double blind, three-period, three-way crossover trial on 90 reproductive age women and 30 menopausal women measuring external and internal vaginal pH levels and product acceptability after using different feminine wash for 3 weeks.

Results. There were significant differences in mean change in internal vaginal pH values among the three feminine wash products (p=0.0392) in the reproductive age group. Majority of the subjects expressed ‘extreme satisfaction’ on the different features of the products. In the menopausal age group, there was a statistically significant difference in mean pH change in the external genitalia (p=0.0279). Feminine Wash 4 appeared to be most acceptable.

Conclusion. Using feminine wash may help maintain vaginal pH levels within the physiologic range thus prevents vaginal infections. Good acceptability of use among the subjects implies good compliance and therefore, a practice that can be adopted on a long-term basis as part of a woman’s good hygienic practice.
A Descriptive Study on the Factors Affecting the Length of Stay in the Emergency Department of a Tertiary Private Hospital in the Philippines
Authors: Jimenez Ma. Lourdes D. , Manzanera Rafael L. , Mira Jose J. , Navarro Isabel M. , Wong John Q.
Published: January 2021

Objective. The study aims to describe factors that contribute to the Length of Stay (LOS) in the Emergency Department (ED) patients of a Tertiary Private Hospital in Philippines.

Methods. This is a retrospective descriptive study from September 1, 2015 to March 31, 2016 on the factors of ED consultations specifically on demographics (age and sex), payment schemes (Out of Pocket (OOP) and third party payer), shift times (morning, afternoon and night) and triage-levels were associated with LOS.

Results. Our ED consultations with age (mean 40.75 years, SD 16.8, N 20,687, range 95) were dominated by females (56%), two age-range, 21-30 (28.4%) & 31-40 and third party payer (57%). LOS (mean of 4,40 hours, SD 3,89, N 18540, range 68) was significantly higher (p<0.001) on OOP patients, older age-range; 71-80, (3.5%) and 81-90, (2.3%). Emergent cases had higher incidence (X2= 30.2, p<0.001) on morning shift, urgent cases on afternoon shift and trauma cases on evening shift. Non-urgent cases were consistent on all time frames. LOS was significantly higher (X2=p<0.001) on urgent and emergent cases and on morning and afternoon shifts and significantly lowest, (p<0.001) on night shifts.

Conclusion. Higher LOS was associated on the following: urgent and emergent triage- levels, older age range, OOP, and morning and afternoon shifts.
Recomendaciones para la atención odontológica de niños con discapacidad y riesgo médico durante la pandemia COVID-19
Authors: Revista de Odontopediatría Latinoamericana Equipo de trabajo multidisciplinario de la
Published: January 2021

En el marco de la actual situación mundial provocada por la pandemia de COVID-19 resulta imprescindible dedicar de forma prioritaria la atención a niños y adolescentes con discapacidad quienes se encuentran en una situación de vulnerabilidad al incluirse dentro de los grupos con mayor riesgo de complicaciones1,2. Las medidas de protección frente a la pandemia que se adopten en este grupo no sólo estarán destinadas a los niños sino a sus familias y cuidadores.
El objetivo de este artículo es proporcionar recomendaciones y consideraciones para la atención odontológica de niños con discapacidad y con condiciones médicas de riesgo evaluando el impacto en la salud general y las implicancias emocionales y psicológicas que la pandemia tiene sobre ellos y sus familias y/o cuidadores.
Centro de Recursos COVID-19
Authors: Medina Díaz A. Carolina , Hernández Restrepo Francisco , Rezende Karla Mayra
Published: January 2021

El primer semestre del año 2020 se ha visto marcado por la pandemia COVID-19 que ha afectado a todo el planeta. Ha obligado a un cambio en la vida, en nuestra profesión y en nuestra especialidad.
SOIL EROSION, DIFFERENT APPROACHES AND TECHNIQUES APPLIED TO GULLIES AND TRAIL EROSION
Authors: ANTONIO JOSE TEIXEIRA GUERRA  , MARIA DO CARMO OLIVEIRA JORGE  , LUANA DE ALMEIDA RANGEL  , JOSÉ FERNANDO RODRIGUES BEZERRA  , HUGO ALVES SOARES LOUREIRO  , FABRÍZIO DO NASCIMENTO GARRITANO
Published: January 2021

Esse artigo aborda erosão dos solos, em áreas rurais e urbanas, bem como geoturismo e geodiversidade, especialmente erosão em trilhas. Aborda diversos aspectos da erosão dos solos, levando em conta conceitos, teorias e metodologias envolvidas. O artigo apresenta diferentes técnicas para monitorar erosão, desde as mais tradicionais, como estacas colocadas no solo, até as mais modernas, como VANTs e Laser Scanner Terrestre. Os resultados apontam para a necessidade de continuar as pesquisas em erosão dos solos, porque, uma vez que esse processo geomorfológico seja melhor entendido, pode auxiliar a evitar degradação ambiental no Brasil.
¿ Dónde está ahora la esperanza? Aprendizaje y trazos a futuro para la investigación educativa en México
Authors: Rincón-Gallardo Santiago
Published: January 2021

Este trabajo retoma la imagen del Tlamatini (maestro, sabio) a la que hiciera alusión el Dr. Latapí hace doce años, para señalar el rol que debía jugar la investigación educativa en México, al tiempo que busca resignificar su rol en estos días. El autor propone que el Tlamatini (la Investigación Educativa) no ha de ser sólo el experto, el que sabe, el que dice lo que hay que hacer, sino sobre todo quien crea las condiciones para que todos aprendan, a la vez que aprende junto con ellos sobre lo que funciona y lo que no. Argumenta que este nuevo rol requiere volver la mirada hacia el buen aprendizaje, no sólo como objeto de estudio y como propósito central del quehacer educativo, sino también como práctica colectiva de quienes se dedican a la investigación educativa. Para cerrar la brecha entre lo que sabemos (el conocimiento especializado de la investigación educativa) y lo que queremos (buen aprendizaje), el autor propone difundir y construir conocimiento en modos consistentes con lo que sabemos sobre cómo y bajo qué condiciones se aprende mejor. Con base en ejemplos provenientes de México y otros países, esboza cinco líneas de acción para la investigación educativa.
Coaliciones promotoras de apoyo y corrientes de políticas en la reforma educativa 2013 de México
Authors: Benavides-Lara Mario Alberto
Published: January 2021

Este trabajo se constituyó como una investigación de tipo documental que, a partir del análisis de textos académicos, notas periodísticas, datos institucionales, columnas de análisis periodístico y editorial, hace un estudio de políticas en torno a la reforma educativa 2013, con el objeto de establecer una narrativa sobre el contexto que, en su momento, permitió el diseño e implementación de esta reforma. Se hizo uso de dos enfoques conceptuales principales: las coaliciones promotoras de apoyo y las corrientes múltiples de políticas. De este modo, la conclusión más relevante a la que se llega es que, así como la reforma 2013 fue posible como política pública gracias a una coyuntura política y social que permitió alinear diferentes agendas de actores y empresarios de política, su reforma se debió a que la coalición que sostenía esta política cambió, con lo cual se identifica que es tan importante el diseño de las políticas y su implementación como el plano de lo político a partir del cual se articulan las coaliciones y corrientes de políticas que impulsan el cambio de políticas.
Análisis del Programa de Respaldo al Estudiante Argentino (Progresar) para la Educación Superior (2014-2020)
Authors: Melendez Cecilia Evangelina , Torres Miguel Agustín , Yuni José Alberto
Published: January 2021

En el marco de un conjunto de políticas públicas destinadas a disminuir las desigualdades sociales y contribuir al desarrollo de una mayor justicia social, se implementó en Argentina, a comienzos de 2014, el Programa de Respaldo a Estudiantes (Progresar), a fin de promover la formación, capacitación e inserción laboral de jóvenes de sectores socioeconómicos vulnerables. Este programa público experimentó con los años modificaciones en su diseño, instrumentación y definición de la población destinataria. Con ello en cuenta, nos proponemos caracterizar las variaciones que observó desde su inicio y describir las implicancias de tales modificaciones. El estudio permite identificar las diferentes etapas de la ejecución del programa y posibilita comprender las lógicas y fundamentos que subyacieron a los cambios que operaron sobre el mismo. Adquiere relevancia abordar el recorrido de Progresar, ya que permite conocer las diferentes interpretaciones sobre la potencialidad incluyente del programa, que albergaron las administraciones nacionales que se sucedieron durante tal evolución. La metodología combina la incursión teórico-conceptual concerniente a los contenidos principales de la cuestión, con la exploración, desde la perspectiva del modelo de marco secuencial, de la dimensión institucional del programa a través del examen detallado de los instrumentos legales y de los documentos oficiales específicos.
Universidad autónoma, universidad desobediente: riesgos, tensiones, paradojas y posibilidades
Authors: Aragón Moreno Dante Ariel , Fernández Dávalos David
Published: January 2021

En el presente artículo se reflexionan los retos, tensiones y posibilidades de una Universidad autónoma, crítica y politizada. Para ello, abordamos los retos de la realidad actual y su relación con las lógicas neoliberales y de dominación soberana: desde la pandemia Covid, narcotráfico, feminicidio, discriminación, hasta los altos índices de pobreza y desigualdad. De igual manera, se describen los problemas a los que se enfrenta la propia Universidad en un contexto problemático donde ella misma está en crisis. Desde la absorción de la misma en las lógicas mercantiles hasta su propia negación: la complacencia con las lógicas empresariales, la indiferencia por el contexto, posturas policiales de disciplinamiento e incluso un activismo negador de la especificidad de la propia Universidad. Posteriormente, argumentamos que estas posturas, incluso las que se pretenden más críticas, cooperan a su modo en procesos de disciplinamiento y producción de cuerpos dóciles a las demandas de las lógicas mercantiles y de dominación. Finalmente, y con los riesgos que ello implica, proponemos una Universidad autónoma, beligerante, politizada y desobediente.
Les films à l’affiche dans les salles africaines Secma-Comacico (1960-1961)
Authors: Forest Claude
Published: January 2021

En s’appuyant sur des sources à ce jour inexploitées, la présente contribution se propose d’analyser en détail la programmation, au lendemain des indépendances, des salles des deux circuits cinématographiques dominants l’Afrique francophone sud saharienne, notamment situées au Sénégal et en Côte d’Ivoire, marchés les plus importants. Ces sources permettent de largement relativiser, voire contredire, nombre de discours qui se sont tenus concernant la « qualité » des films proposés et d’en révéler la nature strictement idéologique. Elles permettent en outre de mieux comprendre le fonctionnement de l’activité de programmation des groupes, et également de saisir une partie des pratiques spectatorielles de l’époque. Au-delà de la nationalité des films, l’étude de leurs genres ou leurs modes d’exposition permettront de décrypter partiellement la réalité de l’offre des années 1960, révélant en creux les goûts des publics concernés.
Crise politique et discours médiatiques au Sénégal
Authors: Sow Mouhamadou Moustapha
Published: January 2021

Le présent article s’intéresse au traitement informationnel d’une radio, Radio-Dakar et de trois organes de presse écrite que sont Dakar-Matin, Afrique Nouvelle et Le Monde dans une période charnière de développement économique et social et de crise des institutions gouvernementales au Sénégal en décembre 1962. La crise qui opposa Léopold Sédar Senghor, président de la République, à Mamadou Dia, président du Conseil, place les médias dans une posture délicate et parfois ambivalente au moment où l’État sénégalais s’employait à élaborer un cadre juridique et réglementaire des médias devenus un enjeu indiscutable de pouvoir et de construction nationale.
Des cadres pour une Afrique socialiste
Authors: Katsakioris Constantin
Published: January 2021

Créée à Moscou en 1960 pour former des cadres nationaux africains, asiatiques et latino-américains et les gagner au marxisme-léninisme, l’Université de l’Amitié des Peuples « Patrice Lumumba » est érigée en symbole de la solidarité soviétique avec les pays du « tiers-monde ». Jusqu’à la fin de la guerre froide, elle forma plus de 5 000 étudiants africains aux frais de l’Union soviétique. Cet article retrace l’histoire et met en lumière les particularités de l’Université Lumumba. Il explique les prémisses et les objectifs derrière sa création et examine les réactions des gouvernements et des étudiants africains. Ces réactions varièrent d’un pays à l’autre et évoluèrent entre les décennies 1960 à 1990. Face aux réactions négatives et conscients des problèmes, les Soviétiques réformèrent l’établissement. Rejetée par les pays d’Afrique du Nord, l’Université Lumumba reste néanmoins un établissement très important pour la formation de cadres de l’Afrique subsaharienne.
Paysages médiatiques et transformations du journalisme au Sénégal depuis les années 2000
Authors: Mourre Martin
Published: January 2021

Cet entretien avec le journaliste sénégalais Ousmane Mangane offre l’occasion de prolonger la réflexion initiée dans ce premier numéro de la Revue d’Histoire Contemporaine de l’Afrique portant sur l’histoire des médias sur le continent entre les années 1945 et 1975. Né en 1985 à Lagbar, un village du Ferlo, une région pastorale et très désertique située dans le nord du Sénégal, Ousmane Mangane s’est très tôt impliqué dans la presse scolaire, puis la presse radiodiffusée et télévisée. À travers son parcours, cet entretien est l’occasion de revenir sur plus de vingt ans de journalisme au Sénégal et de suivre la façon dont s’exerce la profession de journaliste aujourd’hui. Il éclaire les liens entre journalisme et politique au Sénégal, ainsi que les transformations du secteur des médias. Ousmane Mangane publie son autobiographie intitulée « Carnets de voyage d’un reporter », à paraître dans le courant de l’année 2021 aux éditions Feu de brousse dirigées par le poète Amadou Lamine Sall. Cet entretien a été réalisé en octobre 2020 à Dakar, puis relu par Ousmane Mangane.
Françoise Blum, Pierre Guidi et Ophélie Rillon (dir.) (2016) - Étudiants africains en mouvement : contribution à une histoire des années 1968
Authors: Tarradellas Anton
Published: January 2021

Recensé : Françoise Blum, Pierre Guidi et Ophélie Rillon (dir.), Étudiants africains en mouvement : contribution à une histoire des années 1968, Paris, Publications de la Sorbonne, 2016, 366 p.
Socioeconomic effects of pressure ulcer
Authors: Lee Jun-Ho
Published: January 2021

A pressure ulcer is defined as localized ischemic skin or soft tissue damage resulting from disruption of the blood supply by pressure over the bony prominence. However, it is not just a wound that causes pain to individuals, but also a complex disease that causes socioeconomic losses. In 2019, total 30,983 patients with pressure ulcers were treated at medical institutions in Korea, and 76 billion Korean won (KRW) was spent on this treatment. Inpatient care cost amounted to 65.5 billion KRW, whereas outpatient care cost amounted to 9.8 billion KRW. The average hospitalization cost per patient was 6,696,605 KRW, and the average hospitalization period was 57.4 days, averaging 116,707 KRW per patient per day. The average outpatient care cost per patient was 421,134 KRW, and the average period in the clinic was 8.9 days, calculated at 47,428 KRW per day. The development of pressure ulcers inevitably causes socioeconomic losses and puts strain on limited medical resources; therefore, the best socioeconomic solution is prevention. Prevention has been shown to be much more efficient in cost-effective studies on treatment and prevention. Therefore, investment of more resources to prevent the development of pressure ulcers is the best solution to reduce the related socioeconomic burden.
Non-surgical treatment for pressure ulcer
Authors: Jeong Hii-Sun
Published: January 2021

Pressure, friction, shear force, and micromoisture can cause pressure ulcer. With the increase of the elderly population in Korea, the number of decubitus pressure ulcer patients is increasing due to worsening medical conditions by aging. In the case of quadriplegic and hemiplegic patients, there is considerable interest in the prevention and self-treatment of pressure ulcer following daily life recovery through rehabilitation. It is important to recognize that pressure ulcer can sometimes be avoided and can sometimes occur inevitably, and that preventive measures should be put in place. For the improvement of pressure ulcer, the patient’s systemic condition and the understanding of indications for local treatment should be improved. Recently, guidelines for dressing formulations related to exudate absorption capacity were introduced. For the successful treatment of pressure ulcer, adequate support of nutrition, control of stiffness, prevention of bacterial bioburden, removal of dead tissue (debridement), moisturizing of the skin, and selection of appropriate dressing materials should be applied comprehensively for individual patients.
Pharmacological treatment for attention deficit hyperactivity disorder in adults
Authors: Kweon Kukju
Published: January 2021

Attention deficit hyperactivity disorder (ADHD) is a neurodevelopmental disorder characterized by attention deficits, hyperactivity, and impulsivity. In the past, ADHD was considered to be limited to children and adolescents. However, ADHD has now been reconceptualized as a lifelong disorder, and two-thirds of ADHD patients continue to have core symptoms and dysfunction in adulthood. Currently, the public and clinicians’ interest in adult ADHD is rapidly increasing in Korea. In addition to interviews with patients for an adult ADHD diagnosis, interviews with family members, existing school records, and neuropsychological tests help clinicians to make a diagnosis. It is necessary to check whether the core symptoms of ADHD were expressed in childhood. Since adults’ symptom patterns differ from those of children, a self-report tool designed for adult ADHD is useful. The medications currently approved for ADHD in adults by the Ministry of Food and Drug Safety of Korea are long-acting methylphenidate and atomoxetine. Both methylphenidate and atomoxetine improve the core symptoms of ADHD as well as daily function. Methylphenidate and atomoxetine can be used safely as first-line treatments, and the overall adverse effects are tolerable. However, attention should be paid to possible cardiovascular adverse events and misuse. Bupropion, modafinil, alpha2-agonist, and tricyclic antidepressants can also be used off-label.
PERANAN AUDIT OPERASIONAL TERHADAP KEGIATAN PENJUALAN
Authors: Bela Nofena Eka , Sambharakresna Yudhanta
Published: January 2021

Abstrak. Peranan Audit Operasional terhadap Kegiatan Penjualan. Tujuan penelitian ini adalah untuk mengetahui seberapa besar peranan audit operasional terhadap kegiatan penjualan. Penelitian ini adalah deskriptif kualitatif dan metode pengumpulan data yang digunakan dalam penelitian ini adalah wawancara dan dokumentasi. Tahapan dalam audit operasional meliputi tahapan pendahuluan yaitu melakukan survei atau pengamatan terhadap objek yang akan diaudit, kemudian tahap audit mendalam yang dilaksanakan dengan terjun langsung untuk mengetahui permasalahan yang timbul, kemudian diberikan rekomendasi perbaikan, dan tahap pelaporan sebagai tahapan terakhir. Audit operasional memiliki peranan terhadap kegiatan penjualan, setelah dilakukan pemeriksaan auditor berhasil mengidentifikasi beberapa temuan mengenai kegiatan penjualan yang masih memerlukan perbaikan. Beberapa kelemahan seperti penjualan yang kurang maksimal, kurangnya kejujuran dari masing-masing karyawan, dan beberapa permasalahan lain yang berhasil diidentifikasi oleh pihak auditor kemudian dilakukan analisa, selanjutnya dibuatkan rekomendasi perbaikan atas kegiatan yang masih bermasalah tersebut agar tidak merugikan perusahaan, dan efektivitas penjualan serta tujuan perusahaan dapat tercapai secara maksimal. Kata kunci: Audit Operasional, Penjualan, Efektivitas  Abstract. The Role of Operational Audit on Sales Activities. The purpose of this study is to determine how big the role of operational audit of sales activities. This research type is descriptive qualitative and data collection method used in this research are Interview and Documentation. Stages in the operational audit include, the preliminary stage of conducting a survey or observation of the object to be audited, then in-depth Audit Stage conducted by jumping directly to find out the problems that arise, then given improvement recommendations, and the reporting stage as the last stage. The operational audit has a role to the sales activity, after the auditor's examination has successfully identified several findings regarding the sales activities that still require improvement. Some weaknesses such as less maximal sales, lack of honesty from each employee, and some other problems identified by the auditor then analyzed, then made recommendations for improvement of the activities that are still problematic so as not to harm the company, and the effectiveness of sales and objectives Company can be reached maximally. Keyword: operational audit, selling, efectivity
MENGGALI REALITAS KEPATUHAN WAJIB PAJAK PEMILIK UMKM
Authors: Klaudia Sura , Riwayanti Dewi Rimba , Nisa Aminatun
Published: January 2021

Rendahnya kepatuhan pajak UKM telah lama menjadi masalah penting bagi kinerja pajak Indonesia. Penelitian ini bertujuan untuk mengeksplorasi makna kepatuhan pajak dari UKM sudut pandang wajib pajak. Penelitian menggunakan metode kualitatif dengan paradigma interpretatif. Hasil penelitian menunjukkan bahwa para pemilik UKM menafsirkan kepatuhan pajak mereka dapat diganti melalui penerapan zakat mereka. Penelitian juga telah berhasil menggali bahwa pendidikan atau sosialisasi perpajakan belum maksimal sehingga ada ketidakpercayaan dari UKM untuk otoritas untuk membayar pajak. Pemilik UKM juga tidak merasakan dampak positif dari membayar pajak. Ketidakpatuhan wajib pajak UKM juga dapat disebabkan karena pemerintah tidak tegas dalam menerapkan kebijakan perpajakan. Kepatuhan pajak dalam penelitian ini dapat didefinisikan oleh Slippery Slope Teori Kerangka Teori. Berdasarkan teori ini, kepatuhan wajib pajak dipengaruhi oleh, pertama, kekuasaan otoritas, ini adalah acara oleh pihak berwenang bahwa imlement kuat peraturan pajak. Kedua, kepatuhan wajib pajak dipengaruhi oleh wajib pajak percaya pada otoritas. Kontribusi dari penelitian ini adalah sebagai wacana untuk otoritas pajak yang dapat mempertimbangkan untuk perumusan regulasi dan mekanisme untuk meningkatkan pendapatan pajak dari UKM WP.Kata Kunci: Interpretif, Kepatuhan Pajak, Kinerja Perpajakan, Pendidikan Perpajakan,  UMKM, Wajib Pajak
Analisis Perbandingan Sistem Pemberian Kredit pada Koperasi Syariah dan Koperasi Konvensional
Authors: Ningsih Dewi Agustiya , Masruroh Ani Hayatul
Published: January 2021

Penelitian ini bertujuan untuk mengetahui perbandingan sistem pemberian kredit/angsuran pada koperasi SYARIAH  dan koperasi KONVENSIONAL. Disini penulis meneliti dari sebuah koperasi yang berada di kecamatan udanawu yaitu koperasi ARTHA NIAGA SYARIAH dan koperasi CITRA ABADI. Pemilihan tema tersebut dilatar belakangi oleh mata kuliah baru mengenai akuntansi syariah yang sedang peneliti tempuh membuat peneliti ingin meneliti tentang perbedaan lembaga keuangan yaitu koperasi yang berbasis syariah & konvensional apakah lebih ringan sistem bagi hasil pada koperasi syariah dengan suku bunga pada koperasi konvensional. Dengan melihat banyaknya koperasi-koperasi berbasis syariah yang muncul ditengah masyarakat Indonesia, dimana kegiatan usahanya dengan sistem simpanan dan pinjaman atau pembiayaan. Sebenarnya sistem pinjaman syariah maupun konvensional sama yaitu dimana pihak koperasi memberikan sejumlah dana kepada nasabah yang akan digunakan untuk keperluan hidup yang sifatnya harus segera diselesaikan. Selain itu syarat pinjaman pun sama mulai dari identitas lengkap dan juga surat-surat tambahan.
EVALUASI KINERJA PELAYANAN DAN KEUANGAN RSUD YANG MENERAPKAN POLA PENGELOLAAN KEUANGAN BLUD
Authors: Tama Annafi Indra
Published: January 2021

Abstrak. Evaluasi Kinerja Pelayanan Dan Keuangan Rumah Sakit Umum Daerah Yang Menerapkan Pola Pengelolaan Keuangan BLUD.  Penelitian ini bertujuan untuk mengevaluasi kinerja pelayanan dan keuangan rumah Badan Layanan Umum Daerah. Kualitas pelayanan diukur menggunakan indikator Bed Occupancy Rate, Bed Turn Over, Length Of Stay, Turn Over Interval, Net Death Rate dan Gross Death Rate pada RS.Tugurejo Semarang. Data yang digunakan pada penelitian ini merupakan data sekunder yaitu laporan keuangan, laporan kinerja instansi pemerintah RS.Tugurejo. Teknik analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif, dengan menggunakan alat uji yaitu pearson coorrelation test. Hasil dari penelitian menunjukkan bahwa tidak terdapat korelasi antara kinerja pelayanan dengan efektivitas dan efesiensi keuangan rumah sakit, namun kinerja keuangan berkorelasi secara kuat terhadap efektivitas dan efesiensi rumah sakit. Hal ini harus menjadi sebuah perhatian khusus oleh pemerintah untuk terus dapat meningkatkan kualitas pelayanan tidak hanya peningkatan kinerja keuangan rumah sakit.Kata Kunci: Pelayanan, Keuangan, Efektivitas, EfesiensiAbstract. Evaluation Of Regional Public Hospital Services Performance And Financial Application Of Blud Management Patterns. This research aimed to evaluate the performance of services and home finances Regional Public Service Agency. Service quality was measured using Bed Occupancy Rate, Bed Turn Over, Length Of Stay, Turn Over Interval, Net Death Rate and Gross Death Rate indicators at RS.Tugurejo Semarang. The data used in this study are secondary data, namely financial report, government agency performance report RS.Tugurejo. The analytical technique used in this research is descriptive statistical analysis. The results of the study indicate that there is no correlation between service performance and effectiveness and financial efficiency of hospital, but financial performance correlated strongly to effectiveness and efficiency of hospital. This should be a special concern by the government to continue to improve the quality of services not only to improve the financial performance of hospitals only. Keywords: Service, Financial, Effectiveness, Efficiency
ANALISIS BIAYA DAN MANFAAT ALIRAN KAS INVESTOR: TELAAH LITERATUR KEWAJARAN DARI NILAI WAJAR
Authors: Rohma Frida Fanani
Published: January 2021

IFRS (International Financial Reporting Standards) menekankan penyajian informasi berdasarkan nilai wajar (fair value) yang dinilai mampu meningkatkan relevansi. Beberapa literatur dan hasil penelitian empiris mengkaji masalah pengukuran dan perubahan informasi akuntansi berdasarkan nilai wajar dalam meningkatkan relevansi informasi. Namun, hal tersebut masih menjadi kontroversi. Artikel ini bertujuan untuk melakukan analisis kewajaran dari nilai wajar dengan tolok ukur penyajian yang seharusnya dan kebermanfaatan informasi berdasarkan sudut pandang seluruh pihak yang berhubungan dengan laporan keuangan, tidak hanya primary users. Hasil telaah menunjukkan “kewajaran” dari nilai wajar membantu meningkatkan relevansi, namun kemampuan prediksi dan tujuan utamanya untuk mendapatkan respon harga investor masih menjadi masalah yang perlu dipertanyakan, sehingga pertimbangan biaya dan manfaat nilai wajar masih perlu diperhatikan untuk mencapai tujuan “kewajaran” dari nilai wajar.
Pengaruh Profitabilitas, Solvabilitas, Dan Opini Auditor Terhadap Audit Delay Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi
Authors: Cahyati Ari Dewi , Anita Anita
Published: January 2021

Abstrak. Pengaruh Profitabilitas, Solvabilitas, Dan Opini Auditor Terhadap Audit Delay Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi. Penelitian bertujuan untuk mengetahui pengaruh profitabilitas, solvabilitas, danopini auditor terhadap audit delay dengan ukuran perusahaan sebagai variabel pemoderasi. Metode penelitian memakai analisis regresi moderasi (Moderated Regression Analysis). Data yang digunakan adalah laporan keuangan audit perusahaan manufaktur di Bursa Efek Indonesia 2014-2016. Sampel berjumlah 192 data dengan teknik pengambilan purposive sampling. Data diolah menggunakan SPSS (Statistical Product and Service Solution) Versi 21. Hasil dari penelitian ini menunjukkan bahwa profitabiltas dan solvabilitas tidak berpengaruh signifikan terhadap audit delay sedangkan opini auditor berpengaruh negatif signifikan terhadap audit delay. Dan ukuran perusahaan memoderasi (memperkuat) pengaruh opini auditor terhadap audit delay. Akan tetapi, ukuran perusahaan tidak mampu memoderasi pengaruh profitabilitas terhadap audit delay, serta solvabilitas terhadap audit delay.

 

Kata kunci     : Audit Delay,Profitabilitas,Solvabilitas, Opini Auditor, danUkuran Perusahaan
Ownership Structure, Active Audit Committee, Audit Quality, and Leverage against Earnings Management.
Authors: Qintharah Yuha Nadhirah , Fajarwati Diana , Ovitasari Yosika Cindy
Published: January 2021

Abstrak. Struktur Kepemilikan, Keaktifan Komite Audit, Kualitas Audit, Dan Leverage Terhadap Manajemen Laba. Tujuan penelitian ini ialah mendapatkan bukti terkait Struktur Kepemilikan, Kekatifan Komite Audit, Kualitas Audit, dan Leverage berpengaruh terhadap Manajemen Laba. analisis regresi linier berganda (Multiple Liniear Analysis) merupakan metode penelitian yang diterapkan dalam penelitian ini. Penelitian ini ialah penelitian kuantitatif dengan mengambil sampel dari data sekunder perusahaan pertambangan yang ada di BEI tahun 2015-2017. Hasil Penelitian menunjukan bahwa kepemikian manajerial tidak berpengaruh terhadap manajemen laba sedangkan kepemilikan institusional berpengaruh negatif signifikan terhadap manajemen laba, kemudian  keaktifan komite audit menujukan hasil negatif signifikan terhadap manajemen laba, serta kualitas audit memiliki pepengaruh negatif signifikan pula terhadap manajemen laba dan variabel yang terakhir yaitu leverage berpengaruh positif signifikan terhadap manajemen laba.
Analisis Kesehatan Keuangan BUMN Untuk Melihat Keberlanjutan Perusahaan Di Masa Datang Pada PT. Garuda Indonesia (Persero) Tbk.
Authors: Masitoh Maretta A’yun , Setya Putra Iwan
Published: January 2021

The research objective is to analyze the financial performance of PT. Garuda Indonesia (Persero) Tbk is based on financial statements for the period 2014-2018. Using a quantitative method approach by calculating the ratio in the company. The results of the current ratio research decreased in 2017 and 2018, the Solvency Ratio reached the position of extreme leverage in 2018, the activity ratio analysis showed that the financial position of PT Garuda Indonesia (Persero) Tbk in 2014-2015 the average age of its receivables increased, the analysis of profitability ratios and the value of profit margins counted very small because the expenditure is quite large and results in a healthy condition, the average analysis of the Z score from 2014 - 2018 is 1.6, the figure can be categorized in areas prone to bankrupt or gray areas. It is expected that PT. Garuda Indonesia (Persero) Tbk can pay attention and analyze financial ratios that are generated based on periodic financial statements, so that PT. Garuda Indonesia can increase finance significantly
Penerapan Metode CVP Sebagai Alat Bantu Analisis Perencanaan Laba Dalam Mencapai Target Perusahaan ( Studi Kasus Mebel Bocah Angon Di Dusun Kalianyar Deket , Lamongan )
Authors: Rahmayani Aris Nur , Mardiyantika Verni
Published: January 2021

Penelitian ini bertujuan untuk mengetahui penerapan metode analisis cost. Analisis penelitian ini adalah analisis titik impas (Break Event Point / BEP)  untuk menghitung margin of Safety (MoS). Diketahui Laba bersih sebesar 206.193.000.BEP Toko Mebel Bocah Angon adalah sebesar 382.758.621. Margin Kontribusi yang diperoleh Toko Mebel Bocah Angon bulan Januari-Desember 2018 adalah sebesar 314.799.000 sedangkan Ratio Margin adalah sebesar 29%.Margin of Safety Toko Mebel Bocah Angon adalah sebesar 711.841.379 ini berarti bahwa jika penjualan nyata produk berkurang atau menyimpang lebih besar dari 711.841.379 (dari penjualan yang direncanakan). Degree of operating leverage merupakan ukuran pada tingkat penjualan tertentu. Jadi dapat dikatakan bahwa operating leverage Toko Mebel Bocah Angon adalah sebesar 1,53 atau 15,3 % yang berarti setiap 1% kenaikan pendapatan penjualan akan mengkibatkan 15,3% kenaikan laba bersih. Laba target perencanan laba pada bulan januari-desember 2018 adalah sebesar 265.988.970 dengan harus mencapai target penjualan sebesar 1.299.962.000. Total Penjualan pada bulan Januari-Desember 2018 adalah sebesar 1.094.600.000 dengan biaya tetap sebesar 111.000.000 dan biaya variabel sebesar 779.801.000.

 

Kata kunci: biaya, volume, laba, perencanaan laba.
Pengaruh Kompetensi Dosen Dan Motivasi Mahasiswa Terhadap Prestasi Mahasiswa Dengan E-Learning Sebagai Variabel Intervening
Authors: Kusumaningtyas Dian , Solikah Mar’atus
Published: January 2021

Penelitian ini memiliki tujuan untuk mengetahui pengaruh kompetensi dan motivasi terhadap prestasi mahasiswa dengan metode e-learning sebagai variabel interveningnya. Penelitian ini bersifat diskriptif, populasinya adalah mahasiswa Prodi Akuntansi yang pernah melakukan perkuliahan secara online dan berjumlah 27 mahasiswa. Teknik pengumpulan data dengan kuisioner yang diberikan secara langsung ke mahasiswa. Teknik Analisa Data menggunakan Path Analysis. Hasil penelitian ini menunjukkan bahwa kompetensi dosen berpengaruh secara tidak langsung terhadap prestasi mahasiswa dengan e-learning sebagai variabel intervening, sedangkan motivasi mahasiswa tidak memiliki pengaruh signifikan terhadap prestasi mahasiswa dengan e-learning sebagai variabel intervening.