bluuebunny/crossref_metadata_2025 huggingface dataset:
A word about “Soviet penicillin”
Authors: Sherstneva E. V.
Published: September 2022

The article analyzes the evolution of terms denoting penicillin produced in the USSR in the 1940s, as well as the motives that determined their transformation. It is shown that in the second half of the 1940s, the original names, which directly indicated the producer and the institution producing the drug, were replaced by the term “Soviet penicillin”, devoid of specifics, but corresponding to the political moment. Its introduction into circulation made it possible not to advertise the new strains that were tested and put into production, which did not always come to the USSR legally. The introduction of a new politically correct term and the upholding of domestic priority in the study of antibiotics joined the general course of ideological work in the conditions of the Cold War.
Research of the Stress-Strain State for Steel Support Structures of Nuclear Power Plant Components under Seismic Loads
Authors: Shugaylo O. , Bilyk S.
Published: September 2022

Seismic resistance of equipment and piping of nuclear power plant units is determined, particularly, by seismic resistance of their steel support structures. A significant number of these structures are located in the reactor building of nuclear power plants and belong to seismic resistance categories I and II. Therefore, such support structures of nuclear power plant equipment and piping, in general, shall perform their functions under seismic hazards that correspond to the safe shutdown earthquake and design-basis earthquakes, respectively.

Steel support structures of serial equipment (piping valves, electric and pneumatic drives of piping and pump valves, expansion tanks, etc.) are often designed “on site” in the limited conditions of their actual location. Therefore, it is necessary to design steel support structures of a number of equipment taking into account the fact that it can be connected, in particular, to existing piping with their actual routing. In connection with the above, the research of operation for such support structures under seismic loads is relevant.

The article presents the research results for the spectrum of natural oscillation frequencies of the equipment support structure, and the stress-strain state of the considered structure under seismic loads is determined. At the same time, the parameters during normal operation and maximum design basis accident at the nuclear power plant power unit are considered. The calculated combination of loads, which simultaneously includes two episodic impacts (maximum design basis accident and an earthquake) is considered.
Удосконалення властивостей оболонок твелів для вітчизняного ядерного паливного циклу
Authors: Yefimov O. , Pylypenko M. , Kravchenko V. , Liubchik L. , Potanina T. , Yesypenko T. , Harkusha T.
Published: September 2022

Розглянуто удосконалення властивостей, зокрема корозійної стійкості, конструкційних цирконієвих матеріалів (сплавів) оболонок твелів активних зон ядерних реакторів АЕС для вітчизняного ядерного паливного циклу, згідно зі «Стратегією розвитку енергетики України» до 2035 р., оптимізацією кількості легуючого домішку заліза (Fe) в них.
Обґрунтовано необхідність забезпечення високої корозійної стійкості і надійності оболонок твелів для безпечної експлуатації ядерних реакторів нового покоління двоконтурних АЕС з водою під тиском в умовах експлуатації з тривалістю кампанії 6 – 7 років.
Проаналізовано хімічний склад і механічні властивості цирконієвих сплавів оболонок твелів різних виробників. Проаналізовано вплив різних домішок у злитках цирконієвих сплавів Zr1%Nb вітчизняного виробництва на основі губчастого (магнієтермічного) цирконію, отриманого за українською технологією, та їх властивості.
Доведено, що легування сплаву Zr1%Nb залізом (Fe) є перспективним під час розробки технології виготовлення вітчизняних матеріалів оболонок твелів для реакторів з високою надійністю і безпекою.
Обробка результатів експериментальних досліджень утворення корозії сплавів цирконію з різним вмістом заліза методом двомірної поліноміальної гребеневої регресії з реалізацією на мові програмування Python на основі теорії «машинного навчання» дозволила визначити оптимальне значення необхідної кількості легуючого елемента заліза (Fe) для цирконієвого сплаву Zr1%Nb оболонок твелів українського виробництва.
Запропонований метод може бути ефективно застосований для визначення оптимальної кількості легуючих елементів інших цирконієвих сплавів, перспективних для ядерної енергетики України, зокрема циркалою.
Fitting Ergonomics to Engineering Work
Authors: Mekitiak Megan , Neumann W. Patrick
Published: September 2022

A series of group focus sessions were held with both union and managementrepresentatives who were involved in ergonomics programs in a number ofdifferent manufacturing facilities. This paper summarises the participant commentson important components of ergonomics program
Child and Youth Care Practitioners Contributions to Evidence-based Practice in Group Care
Authors: Stuart Carol , Sanders Larry
Published: September 2022

The primary goal of this project was to establish what exists in the education and training of entry-level child and youth care (CYC) practitioners in Ontario regarding evidence-based competencies focusing on mental health issues. To determine how CYC practice and evidence-based treatment and practices are related the project examined what competencies are required in CYC practice, what competencies are required in CYC practice specific to mental health practice, and how college and university education programs are training CYC practitioners to implement evidence-based practices. Additionally the project provided forums for educators and mental health providers to discuss their impressions, ideas and beliefs as to what future strategies are required to ensure that CYC education and practices are evolving to include the skills necessary to implement evidence-based treatments and practices (EBT and EBP).
Penerapan Model Family Centered Care terhadap Self Efficacy dan Peran Keluarga dalam Mendukung Keberhasilan Pemberian ASI Eksklusif
Authors: Soerya Anugraheni Wintari , Peristiowati Yuly
Published: September 2022

AbstrakÂ Kegagalan pemberian ASI eksklusif akibat kurangnya kepercayaan diri ibu lebih banyak diakibatkan kurangnya support system yang diterima sehingga berdampak pada ketidakcukupan ASI dan kegegalan ASI eksklusif. Penelitian ini merupakan penelitian Quasy Experiment (eksperimen semu) dengan desain Pretest-Posttest with Control Group. Populasi penelitian adalah ibu menyusui dengan bayi usia 0-6 bulan. Pengambilan sampel menggunakan teknik sampel jenuh dengan jumlah sampel yaitu 40 responden. Analisa data menggunakan uji Paired Sample t-Test dan uji Mann Whitney. Hasil dari penelitian bahwa terdapat pengaruh penerapan model Family Centered Care terhadap self efficacy ibu menyusui dalam keberhasilan pemberian ASI Eksklusif (nilai Asymp. Sig.(2-tailed)<0,05. Kesimpulan yang didapatkan adalah penerapan model family centered care berpengaruh terhadap self efficacy dalam keberhasilan ibu menyusui ASI Eksklusif.Kata Kunci : family centered care, ASI Ekseklusif, self efficacyAbstractÂ which has an effect on breastfeeding insufficiency and failure. This study aims to determine the effect of implementing the Family Centered Care model on self-efficacy and the role of the family in supporting the success of exclusive breastfeeding for breastfeeding mothers. The design of this study is a Pretest-Posttest with Control Group Quasy Experiment (quasi-experimental). sampling with the saturated sample method. There were 40 breastfeeding women who had children between the ages of 0 and 6 months and who were at home with families other than their husbands. Mann Whitney and Paired Sample t-Tests are used to analyze research data. According to the study's findings, the Family Centered Care model implementation had an impact on breastfeeding mothers' confidence in their ability to successfully nurse their babies exclusively (value Asymp. Sig.(2-tailed) <Â 0.05). The finding is that the use of the family-centered care model affects moms who exclusively breastfeed in terms of self-efficacy.Keywords: family centered care, exclusive breastfeeding, self efficacy
FLYPAPER EFFECT PADA PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP ALOKASI BELANJA DAERAH PEMERINTAH KOTA SURAKARTA TAHUN 2013 – 2017
Authors: Nusa Pradana Kevin Firnandyas , Suharno Suharno , Widarno Bambang
Published: September 2022

This study aims to determine the effect of PAD and DAU on regional spending and determine whether there is a flypaper effect on PAD and DAU. This research was conducted at the local government of Surakarta City. The type of data used is quantitative data. The data source used is secondary data. Data collection techniques in this study using documentation. Data analysis techniques using multiple linear analysis and flypaper effect test. The results of this study indicate partially the PAD significance value of 0.037 <0.05, the PAD has a significant effect on the regional expenditure allocation. The significance value of the DAU is 0.062 > 0.05, so the DAU has no significant effect on the allocation of regional expenditure. PAD and DAU simultaneously have a significant effect on regional expenditure allocations with a significance value of 0.006 <0.05. The PAD coefficient value is 1.032 and the DAU coefficient value is 0.887. There was no flypaper effect on the Surakarta city government finances in 2013 - 2017, because the PAD coefficient value was greater than the DAU coefficient value.
PERSEPSI MAHASISWA AKUNTANSI DAN HUKUM UNIVERSITAS SLAMET RIYADI SURAKARTA MENGENAI ETIKA TAX EVASION
Authors: Putri Melati Pesona , Harimurti Fadjar , Widarno Bambang
Published: September 2022

This study aims to analyze the perceptions of Accounting students and Law students on the ethics of tax evasion, as well as analyzing the differences in the perception of tax evasion ethics between Accounting students and Law School students Slamet Riyadi Surakarta. Data collection techniques using a questionnaire. The instrument testing uses validity and reliability tests. The data analysis technique used is the F test and the t test of two independent samples (Independent t-Test). The calculation results show that accounting students' perceptions of majority tax evasion are "sometimes ethical". The perception of tax evasion ethics by Law students mostly states it is always ethical. There is a difference in perception between Accounting students and Law students towards tax evasion.
PENGARUH RASIO KEUANGAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI TAHUN 2014 – 2017
Authors: Kusumaningtyas Febriana , Rachmawati Dewi Riana , Samrotun Yuli Chomsatu
Published: September 2022

Corporate1dividend policy is policy taken by1the company in an effort to achive a balance between dividends and company growth in the future. This study analyzes the effect of the retrun on asset and growth on devidend payout ratio in consumer goods industry companies listed on the Indonesia stock exchange in 2014 - 2017. Sampling was done by purposive sampling, so that a sample of 9 companies was obtained. The results showed that the variable retrun on asset positively towards devidend payout ratio, current ratio and debt to equity ratio had no effect on devidend payout ratio, while variable growth negatively affected devidend payout ratio.
ANALISIS ALTMAN Z-SCORE UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PERBANKAN UMUM SYARIAH TAHUN 2013 – 2017
Authors: Susilowati Wahyu Candra , Kristianto Djoko , Harimurti Fadjar
Published: September 2022

This study was conducted to predict bankruptcy in Islamic public banks registered at Bank Indonesia (BI) and the Financial Services Authority (OJK) for the period of 2013 - 2017 using the modified Altman Z-score method. The banks studied were 11 banks, namely Aceh Syariah Bank, BCA Syariah Bank, Bukopin Syariah Bank, Dubai Syariah Panin Bank, BRI Syariah Bank, Victoria Syariah Bank, Maybank Syariah Bank, Mega Syariah Bank, Mandiri Syariah Bank, BNI Syariah Bank, Muamalat Bank . Data analysis techniques in this study are the Altman Z-score method using 5 ratios, namely working capital to total asset ratio (X1), retained earnings to total asset ratio (X2), earnings before interest and taxes to total asset ratio (X3) , Book Value of Equity to Book Value of Liabilities (X4). The results showed that the financial condition of Islamic banks is in a healthy condition. This can be seen from the average value of Zscore Islamic banks in 2013 to 2017 the average value of zscore is above 2,60.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI MAHASISWA MENGENAI ETIKA PENGGELAPAN PAJAK (Survei pada Mahasiswa Akuntansi Fakultas Ekonomi Perguruan Tinggi Swasta di Surakarta)
Authors: Anggrahini Fitria , Harimurti Fadjar , Puji Astuti Dewi Saptantinah
Published: September 2022

Tax evasion in Indonesia is still a lot, such as reporting smaller sales, inflating company costs at a fictionalized cost. The purpose of this research is to analyze the significance of the influence of taxation system, discrimination, technology and information on taxation and justice to the ethical perception of tax evasion in accounting students Faculty of Private college economics In Surakarta This research took samples of 118 respondents from 1,160 accounting students of the Faculty of Economics of Private universities in Surakarta who have been attending a tax practice course. Data collection methods used: questionnaires and documentation. Technical analysis of data used for validity tests, reliability tests, classical assumption tests, and multiple linear regression analyses. The results of the significance testing of the taxation system against tax evasion significantly negatively affect. Technology testing and taxation information negatively affect tax evasion, and the testing of the influence of justice gained significant negative results against tax evasion. As for discrimination, the results of significant positive effect on tax evasion are obtained.
PENGARUH KECERDASAN EMOSIONAL PERILAKU BELAJAR DAN KECERDASAN SPIRITUAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (Studi Kasus Pada UNISRI, UNIBA dan UNSA)
Authors: Ikhsan Fajar Nurul , Rispantyo Rispantyo , Sunarti Sunarti
Published: September 2022

This study aims to determine the effect of emotional intelligence, learning behavior and spiritual intelligence on the level of understanding of accounting. This research was conducted on accounting study program students at UNISRI, UNIBA and UNSA, and the type of data used is quantitative data. The data source used is primary data. The entire population in this study were eighth semester students (8), samples that had taken 12 courses including: Introduction to Accounting, AKM 1, AKM 2, AKL 1, AKL 2, Auditing 1, Auditing 2, Cost Accounting, Accounting Systems, Accounting Public Sector, Accounting Information Systems, Accounting Theory. The sampling technique is done by using purposive sampling method. In this study shows that emotional intelligence learning behavior has a significant positive effect on the level of understanding of accounting, and spiritual intelligence has a significant positive effect on the level of understanding of accounting.
PENGARUH PENERAPAN GOOD GOVERNANCE, SISTEM ADMINISTRASI PERPAJAKAN MODERN DAN RISIKO SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS
Authors: Muliasari Erika , Harimurti Fadjar , Suharno Suharno
Published: September 2022

This study aims to analyze the effect of applying good governance, moderntax administration systems and the risk of tax sanctions on the compliance ofindividual taxpayers who do free work at KPP Sukoharjo. The research sample of100 individual taxpayers who do free work at KPP Pratama Sukoharjo. Samplingin slovin formula research with simple random sampling method. Testing is donewith your linear regression analysis tool. The results showed that theimplementation of good governance, modern tax administration system and therisk of tax sanctions have a significant effect on the compliance of individualtaxpayers who do free work.
PENGARUH KOMITMEN PROFESIONAL,SIKAP DAN PERSEPSI KONTROL TERHADAP WHISTLEBLOWING INTENTION PT. K33 DISTRIBUSI SURAKARTA
Authors: Mustofa Amien , Rispantyo Rispantyo , Sunarti Sunarti
Published: September 2022

The-purpose of this research are to analyze theesignificance of the effect ofprofessional commitment, attitudes and perceptual control on whistleblowingintentions at PT. K33 Distribution in Surakarta. This research used quantitativemethods with 60 samples from 122 employee at PT. K33 Distribution in Surakartaand measured by the questionnaire method. Sampling using stratifiedrandom0sampling method. Data analysiswwas performed using descriptivestatistical test instruments, classical assumptionntests, multiple linear regressiontests and hypothesisstesting. The results of the analysis from the hypothesis testshow that attitudes have a significant effect onnwhistleblowing intentions, andprofessional commitment and perceptual control have a effect but not significanton whistleblowing intentions.
PENGARUH LIKUIDITAS, RETURN ON EQUITY DAN EARNING PER SHARE TERHADAP HARGA SAHAM (STUDI PADAiPERUSAHAAN MANUFAKTURiSUBiSEKTORsANEKApINDUSTRI1YANG TERDAFTAR$DI BEI!PERIODE 2015-2018)
Authors: Arifin Muchamad , Rispantyo Rispantyo , Widarno Bambang
Published: September 2022

The stock price has become an important thing in the economy especiallyin the capital market. This study was conducted to test whether liquidity, return onequity and earnings per share significantly affect the stock price in themanufacturing industry of various industry sub-sectors. Thisistudy uses secondarydata in the form of audited financial statements originating from the IndonesiaStock Exchange (IDX). The population in this study is the manufacturingcompanies of various industrial subsectors during the 2015-2018 observationperiod. The sampling technique in this study used a purposive sampling method.Data analysis techniques used in this study were descriptive analysis, classicassumption test, linear regression analysis test, hypothesis testing (F test and Ttest) and coefficient of determination. Based on the results of data analysis theeffect of Liquidity does not have a significant effect on stock prices, Return onequity does not have a significant effect on stock prices and Earning per share hasa significant effect on stock prices.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN PENGUNGKAPAN MEDIA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR DI SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018
Authors: Oktaviani Catur , Rispantyo Rispantyo , Kristianto Djoko
Published: September 2022

Corporate Social Responsibility Disclosure is a firm commitment toparticipate in the sustainable economic development to improve the quality of lifeand give benefit for environment or the company itself, the local community andsociety. The framework of social responsibility reporting concept which can beused is the Global Reporting Initiative (GRI) in the form of sustainability reports.However only few companies have disclosed their social responsibility activitiesin a sustainability report. The purpose of this study is to examine the influence offirm size, probability, leverage and media exposure to corporate socialresponsibility disclosure. The dependent variable is corporate socialresponsibility. Independent variable are firm size, profitability, leverage andmedia exposure. This study was used secondary data from annual reports andfinancial reports of manufacturing companies which were listed in Indonesiastock exchange in 2016-2018 period. Samples were 60 manufacturing companies.This study used purposive sampling method and multiple linear regression as theanalysis method. Before being conducted by regression test, it was examined byusing the classical assumption test. The results of this study indicate that firm sizeand profitability not have significant influence to the CSR disclosure meanwhilethe leverage and media exposure have a positive significant influence to CSRdisclosure.
ANALISIS ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN (Studi Kasus Pada PT POS Indonesia (Persero) Tahun 2014- 2018)
Authors: Avriyanti Ria , Saptantinah Dewi , Kristianto Djoko
Published: September 2022

ThisSstudyaaims tozanalyze the cash flow statement inaassessingtheccompany's financialpperformance. The benchmarks useddin assessingfinancial performance are operatingccash flowwratio, cash-toointerest coverageratio, capitaleexpenditureeratio, total debt ratio, cash-to-current debt coverageratio, cash flow adequacy ratio, fund flow coverage ratio, and net cash flow ratio.free. This study uses a descriptive qualitative method, with the sample used is thePT POS Indonesia (Persero) cash flow statement from 2014 to 2018. Theresultssof theaanalysis of thissstudysshowwthat the financial performance of thePT POS Indonesia (Persero) company is not good. Because of the eight ratiocalculations, only three ratios meet the standard ratio of one. The results of theTrend in financial performance show that the four ratios consisting of operatingcash flow ratios, total debt ratios, cash coverage ratios to current debts, and fundflow coverage ratios have an increasing Trend while the cash to interestcoverage ratio, capital expenditure ratios, adequacy ratios cash flow, and theratio of net free cash flow has a downward Trend.
PENGARUH KEBIJAKAN UTANG DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN
Authors: Winarsih Winarsih , Wardiningsih Suprihatmi Sri , Utami Setyaningsih Sri
Published: September 2022

Tujuan penelitian ini adalah untuk menganalisis signifikansi pengaruh DER, ROA dan NPM secara parsial maupun simultan terhadap kebijakan dividen. Populasi pada penelitian ini adalah Perusahaan Sektor Properti, Real Estate, dan Kontruksi Bangunan yang terdaftar di Bursa Efek Indonesia Periode 2017- 2019. Berdasarkan metode Purposive sampling, sampel yang diperoleh adalah 12 dari 83 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan. Metode analisis data dengan menggunakan analisis regresi linear berganda yang dibantu dengan program SPSS versi 23. Hasil penelitian menunjukan bahwa DER berpengaruh signifikan positif terhadap kebijakan dividen, ROA berpengaruh signifikan positif terhadap kebijakan dividen, dan NPM berpengaruh signifikan negatifiterhadap kebijakan dividen. Secara simultan DER, ROA, dan NPM berpengaruh signifikan terhadap kebijakan dividen.
OPTIMASI JUMLAH PRODUK DI REGNUM VICTORY CLOTHING COMPANY SOLO MENGGUNAKAN ANALISIS LINEAR PROGRAMMING METODE GRAFIK
Authors: Febriani Dita Yayang , Widajanti Erni , Sunarso Sunarso
Published: September 2022

Penelitian ini diawali dengan fenomena pandemi covid-19 yang terjadi diseluruh dunia dan khususnya di Solo tepatnya pada tanggal 14 Maret 2020. Pandemi Covid-19 ini menyababkan beberapa dampak salah satunya pada perekonomian di Indonesia menurun, perusahan kecil-besar mengalami penurunan pendapatan, bahkan sampai kebangkrutan dan kemunduran. Tujuan dari penelitian ini adalah untuk menganalisis jumlah produksi kaos dan Pakaian Dinas Harian yang harus diproduksi di Regnum Victory Clothing Company Solo sehingga laba yang maksimal bisa tercapai. Alat analisis yang digunakan adalah linear programming metode grafik. Hasil penelitian menunjukkan bahwa untuk mencapai laba maksimal, maka Regnum Victory Clothing Company Solo dalam satu bulan harus memproduksi 2.106 unit kaos dan 1.053 unit Pakaian Dinas Harian, laba maksimal yang akan diperoleh sebesar Rp 42.120.000,00. Kesimpulan dari penelitian ini menunjukkan bahwa H1 “Diduga jumlah produk kaos dan Pakaian Dinas Harian yang diproduksi di Regnum Victory Clothing Company Solo belum optimal sehingga laba maksimal belum tercapai”, terbukti kebenarannya, H2 “Diduga agar tercapai laba maksimal dengan metode linear programming metode grafik, maka jumlah kaos yang diproduksi sebanyak 1.800 unit dan jumlah Pakaian Dinas Harian yang harus diproduksi sebanyak 300 unit laba maksimal yang akan diperoleh sebesar Rp 27.300.000,00”, tidak terbukti kebenarannya.
PENGARUH PROMOSI MELALUI MEDIA SOSIAL INSTAGRAM TERHADAP KEPUTUSAN PEMBELIAN DI CAFE FIX LA LUNA KOTA BIMA
Authors: Maulana Iksan , Aprianti Kartin
Published: September 2022

Penelitian ini memiliki tujuan untuk mengetahui adakah pengaruh signifikan promosi melalui media sosial instagram terhadap keputusan pembelian di Cafe Fix La Luna Kota Bima. Populasi yang di gunakan yaitu adalah seluruh konsumen yang pernah mengunjungi cafe Fix la launa Kota Bima yang jumlah tidak dapat diketahui secara pasti. Karena Jumlah populasi dalam penelitian ini tidak diketahui secara pasti, maka untuk mengetahui besarnya sampel yaitu menggunakan Rumus Uknown Population sehingga diperoleh sampel sebesar 96 responden. Teknik sampling yang digunakan dalam penelitian ini yaitu accidental sampling yaitu konsumen yang pernah berkunjung ke Cafe Fix La luna yang secara kebetulan bertemu dengan peneliti dapat digunakan sebagai sampel disesuaikan dengan kebutuhan peneliti. Hasil penelitian membuktikan bahwa Terdapat pengaruh yang signifikan antara promosi melalui media sosial instagram terhadap keputusan pembelian di Fix La luna Kota Bima besarnya pengaruh promosi melalui media sosial instagram adalah sebesar 33,7%.

 

Kata kunci: media sosial; istagram; keputusan pembelian
PERILAKU STICKY COST PADA PERUSAHAAN PERDAGANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Nany Magdalena , Lyna Lyna , Haloho Evi
Published: September 2022

Penelitian ini bertujuan untuk menyajikan bukti empiris indikasi perilaku biaya lengket pada biaya penjualan, biaya umum dan administrasi dan harga pokok penjualan pada perusahaan perdagangan dengan menggunakan pengujian model biaya lengket. Hipotesis dalam penelitian ini adalah H1: Besarnya kenaikan biaya penjualan pada saat penjualan bersih naik lebih besar daripada jumlah penurunan biaya penjualan pada saat penjualan bersih turun. H2: Besarnya kenaikan biaya umum dan administrasi pada saat penjualan bersih naik lebih besar dari pada jumlah penurunan biaya umum dan administrasi pada saat penjualan bersih turun. H3: Jumlah kenaikan harga pokok penjualan saat penjualan bersih naik lebih tinggi dari jumlah penurunan harga pokok penjualan saat penjualan bersih turun. Penelitian ini menggunakan data sekunder. Penelitian ini menggunakan data sekunder dari perusahaan perdagangan yang terdaftar di Bursa Efek Indonesia periode 2019-2020. Data dianalisis dengan analisis regresi berganda. Hasil penelitian ini mengidentifikasi bahwa tidak semua hipotesis diterima. Hipotesis 1 tidak didukung oleh hasil penelitian atau biaya penjualan tidak bersifat sticky. Hipotesis 2 tidak didukung oleh hasil penelitian atau biaya umum dan administrasi tidak bersifat sticky. Hipotesis 3 didukung oleh hasil penelitian atau harga pokok penjualan bersifat sticky.

Kata kunci: sticky cost, biaya penjualan, biaya umum dan administrasi, harga pokok penjualan
Deformation Induced Lattice Misorientation in Lath Martensite
Authors: Szabó Péter J.
Published: September 2022

Effect of plastic deformation on the lattice misorientation in lath martensite was investigated by Electron Backscatter Diffraction (EBSD). As-quenched rod-like specimens were plastically deformed until 9000 N, 14000 N, 19000 N and 21000 N of tensile loading. Grain average misorientation maps were collected by EBSD. It was shown that the average misorientation during plastic deformation increased from 0.887 to 1.156 degrees. Results showed that the density of geometrically necessary dislocations, which caused the lattice misorientation, slightly increased during plastic deformation of lath martensite.
THE CREATION OF RADEN ADJENG KARTINI’S PUTUT DHAPUR KERIS
Authors: Saputri Puput , Yuwono Basuki Teguh
Published: September 2022

Raden Adjeng Kartini, an Indonesian national hero from Jepara, Raden Adjeng Kartini, is an interesting inspiration for keris art. This creation seeks to realize the keris putut’s work with Raden Adjeng Kartini's dhapur as a form of respect and to imitate her character. The putut keris is made using a forging (tempa) technique and the primary ingredients of iron, nickel, and steel. The method of creation used is exploration, design, and embodiment. Meanwhile, the conceptual basis consists of greget, guwaya, and wangun. This creation results in three keris: the Putut Dhapur Emansipasi Raden Adjeng Kartini Keris, the Putut Dhapur Madhurya Raden Adjeng Kartini Keris, and the Putut Dhapur Anggit Raden Adjeng Kartini Keris. Each keris has a meaning related to Raden Adjeng Kartini’s character.
Literatura y cine: un recorrido por la vida de Manuel Puig
Authors: Catullo María Rosa
Published: September 2022

El escritor y cineasta Manuel Puig nació en General Villegas (Buenos Aires) el 28 de diciembre de 1932. Pasó su infancia en su ciudad natal, donde el cine era su gran pasión. Inició sus estudios secundarios en la ciudad de Buenos Aires, Su relación con su ciudad natal fue conflictiva, y se incrementó en 1969 al publicar su primera novela, “Boquitas Pintadas”. La situación sociopolítica y el avance de la homofobia obligaron a Puig a emigrar de Argentina en 1973. Vivió en diferentes ciudades, dedicado a la literatura y la cinematografía; escribiendo guiones y dirigiendo películas. Finalmente se estableció en Cuernavaca (Méjico) donde falleció el 22 de julio de 1990. Sus restos fueron cremados y sepultados junto a los de su madre en el Cementerio Municipal de La Plata.
Habilidades gerenciales que inciden en el diseño de nuevas carreras en la Unidad Académica de Educación de la Universidad Católica de Cuenca
Authors: Ávila Mediavilla Carlos Marcelo , Ramón Poma Glenda Maricela
Published: September 2022

La investigación evidencia y determina las competencias profesionales que, en la cotidianidad laboral, inciden en el diseño de las mallas curriculares de la Universidad de Católica de Cuenca. La metodología tiene un enfoque cualitativo y cuantitativo con un tipo de investigación descriptiva y correlacional. Este estudio no manipula las variables, sino que las analiza de acuerdo con cómo surgen. La muestra la conforman 102 estudiantes de la carrera de Pedagogía de la Actividad Física de la Universidad Católica de Cuenca, 1 decano, 1 sub decano, 1 director de carrera y 7 docentes que correspondió al 95% de nivel de confianza y el 5% de error. El instrumento aplicado fue validado por expertos y un Alfa de Cronbach de 0,95. Se encontró que existen competencias profesionales que son necesarias para potenciar las oportunidades académicas y laborales de los estudiantes y que estas son vitales para diseñar una malla curricular nueva
Propuesta de acciones estratégicas de marketing para el Centro Deportivo-Recreativo “Habana Golf Club”
Authors: González González Yanela , Menéndez Arrué Amanda , Velastegui López Luis Efraín
Published: September 2022

Las acciones estratégicas de marketing no solo permiten crear pautas direccionales en la planificación comercial de una empresa, sino también favorecen su planificación estratégica. El marketing en la actualidad realiza una labor imprescindible en el sector empresarial y es aplicado cada día más en las empresas turísticas, considerándose que para la industria de los servicios, la intangibilidad del producto resulta muy importante a la hora de satisfacer al cliente. La presente investigación partió de la necesidad que existe en el Centro Deportivo-Recreativo “Habana Golf Club” de crear acciones de marketing que contribuyan a la planificación comercial del centro. Por tanto se determinó como objetivo principal el diseño de acciones estratégicas de marketing. Para ello se realizó un análisis teórico-metodológico del tema y una caracterización externa e interna de la organización que permitió, con la aplicación de herramientas estratégicas como la  matriz de impactos cruzados, determinar su situación actual y proponer las acciones de marketing necesarias en la instalación a través de la metodología aplicada por Antoni Serra en su libro “Marketing Turístico”. Se utilizaron técnicas y procedimientos como la realización de entrevistas semiestructuradas y la observación científica directa. Durante el desarrollo de las fases metodológicas planteadas, se definieron objetivos, líneas estratégicas de actuación y se implementaron estas a través del diseño de un plan de acciones en la fase final de la metodología escogida.
Propuesta de un plan de negocios para un emprendimiento de servicios cicloturísticos en Artemisa
Authors: Márquez Hernández Inara Esther , Alonso Remedios Frandiel , Rodríguez Deler Thalía , Velastegui López Luis Efraín
Published: September 2022

El emprendimiento se posiciona como un elemento relevante en el sector turístico, debido a su capacidad de crear productos creativos e innovadores. A escala internacional, el cicloturismo constituye una actividad de crecimiento vertiginoso, de ahí que constituya una tendencia en el desarrollo de proyectos de carácter emprendedor.  La presente investigación tiene como objetivo proponer un plan de negocios para un emprendimiento de servicios cicloturísticos en Artemisa, Cuba. La idea de negocio propuesta se desarrolló bajo la metodología del modelo Canvas, donde el uso de diferentes métodos científicos, tanto teóricos como empíricos, permitieron recopilar, procesar y analizar información bibliográfica referente a la demanda del emprendimiento planteado y al entorno, al igual que información estadística resultante del procesamiento de los cuestionarios aplicados. Como principal resultado de la investigación destaca la propuesta del emprendimiento Artemisa Ride´s Bike, el cual se proyecta como un negocio que pretende el acercamiento al patrimonio histórico, cultural y natural de Artemisa, fortalecido en la práctica de la actividad cicloturística. Asimismo, se determinó el segmento de demanda objetivo del emprendimiento y de las características y preferencias que lo tipifican, lo cual constituyó la base para la definición de los elementos que integran la metodología Canvas. Por último, se demostró que la empresa resulta factible desde el punto de vista cualitativo y cuantitativo, de ahí que posea una proyección óptima para su implementación.
Age Adjusted Sex Differences in Clinical Features of Korean Patients With Snoring or Sleep Apnea: A Single-Center Study
Authors: Kang Yun Jin , Kang Min Ju , An Jae Seong , Son Soo Ah , Cho Jin-Hee , Park Chan-Soon
Published: September 2022

Background and Objectives Female are less likely to be diagnosed with obstructive sleep apnea (OSA) than male are and their symptoms are more likely to be overlooked because female usually show less typical classic symptoms of OSA, such as snoring, witnessed apnea, and daytime sleepiness. In this study, we identified sex effects among patients who complained of snoring or sleep apnea with adjusting for age.Subjects and Method This study design was retrospectively conducted to compare sex and age differences in 255 Korean patients complaining of snoring or sleep apnea by evaluating medical history, rhinomanometry, physical examination, and polysomnography.Results The sex difference in the apnea-hypopnea index decreased after 50 years of age. Female OSA patients complained of mild-to-moderate OSA with atypical symptoms. Male OSA patients showed Berlin questionnaire scores, retropalatal Muller maneuver grade, and high body mass index (BMI) as significant risk factors for OSA after adjusting for age. Female OSA patients showed retropalatal Muller maneuver grade and high BMI as significant risk factors. Berlin score was a typical risk factor in old male OSA patients.Conclusion Anatomical and hormonal factors were thought to be risk factors for OSA especially in females, but contrary to expectations, there were no risk factors in old females when adjusted for age. A careful approach should be taken to avoid overlooking sleep apnea in female.
Patency of spleno-pancreatorenal shunt in infant with portal hypertension, case series and literature review
Authors: Aurelus Pierre Jean , Carrión Rafael Roberto Zapata , Cardona Sandra Karina Diaz , Guzmán Sofía Brenes , Alonso María Del Sol Granados , Sangri Ramón Eduardo Salgado , Yáñez Hermilo De La Cruz
Published: September 2022

Introduction: Portal hypertension is the main cause of morbidity and mortality in infant diagnosed of biliary atresia (BA) and cavernous deformation of the portal vein. Portal hypertension evolves as a result of increased intrahepatic vascular resistance, most commonly caused by a chronic liver disease. The clinical manifestations are ascites and bleeding owing the esophageal and gastric varices. The mortality rate per acute episode of bleeding is 5% to 19% in children. The aim of this work was to evaluate the clinical influence of rebleeding, refractory ascites, child-Pugh class (C.P) and shunt patency in infant underwent spleno-pancreatorenal (SPR) shunt in a case series in a pediatric reference medical center. Patients and Methods: Retrospective and observational work was performed owing clinical surveillance of C.P, shunt patency, rebleeding and ascites formation after SPR shunt procedure from December 2017 to November 2020. Of 16 shunts performed in this period, 3(18.7%) patients had SPR shunt. The three patients were females and the mean weight was 6.5kg. Outcomes and Results: The search identified three patients underwent surgical shunts of SPR less than 2-year-old. All of three patients had shunt patency in the first three months from the procedure. One patient had thrombosis of the shunt at fourth month from the operation. The three patients had improvement in the C.P class, 1 patient had infectious, rebleeding and ascites between 4 months from the procedure. Conclusion: The three patients had no experienced shunt complications in the first three months from the procedure.
Esophageal Neuroendocrine Tumor: Case Report
Authors: Mocellin Letícia , Agostinho Eduarda Paitl , da Silveira Vinicius Beck , Goncalves Marcos Orestes , Neto João Alfredo Diedrich
Published: September 2022

Introduction: Neuroendocrine tumors, also called neuroendocrine carcinomas, are those that form in any region of the neuroendocrine system. Although they are more common in the gastrointestinal tract (67.5%), their appearance in the esophagus is rare. Another important characteristic is its slow growth and low degree of aggressiveness. Case report: A46-year-old male patient, seeking care for progressive phagia for solidspathstenoses digestive endoscopy that showed the diagnosis of distal esophagus whose anatomoological and immunohistochemical was of a neuroendocrine esophageal tumor. Subjected to staging, there were numerous liver metastases and lymph node enlargement of the celiac trunk, and palliative treatment was chosen. The patient had an unfavorable evolution, progressing to jaundice, ascites, worsening of general condition, progressed to death in about 3 months after diagnosis. Discussion: The incidence and prevalence of neuroendocrine esophageal tumor has been increasing since 1970 due to the modernization of diagnostic techniques. Despite the increase in diagnostic capacity, this pathology remains rare, corresponding to 0.15% - 2.80% of esophageal carcinomas. The median survival time for patients with this neoplasm is 22.4 months, having a totally different evolution from other neuroendocrine tumors of the digestive tract..
Findings and Implications of the REVEAL-CKD Study Investigating the Global Prevalence of Undiagnosed Stage G3 Chronic Kidney Disease
Authors: Tangri Navdeep , De Nicola Luca
Published: September 2022

Chronic kidney disease (CKD) is a progressive condition that can lead to
kidney failure and the requirement for renal dialysis or transplantation. Early-stage
CKD is often missed because the disorder is initially asymptomatic; hence, many
patients with CKD already have symptomatic advanced disease (Stages G4–G5)
at the time of diagnosis. This is an important issue because the drugs available
for the treatment of CKD are most effective when given during the early stages of
the disease (Stages G1–G3). EMJ conducted interviews in July 2022 with two key
opinion leaders, Navdeep Tangri from the University of Manitoba, Winnipeg, Canada,
and Luca De Nicola from the University of Campania Luigi Vanvitell, Naples, Italy,
both of whom have a wealth of experience in the management of patients with CKD.
The experts provided important insights into the ongoing REVEAL-CKD study, which
was designed to explore the global prevalence of undiagnosed Stage G3 CKD. This
article describes the main findings of the REVEAL-CKD study published to date and
their implications. Possible approaches to improving the diagnosis of CKD are
also discussed.
Advances in the Management of Acute and Recurrent Urinary Tract Infections Caused by
Resistant Pathogens – What’s Next?
Authors: Fromer Debra , Khullar Vik , Wagenlehner Florian
Published: September 2022

Uncomplicated urinary tract infections (uUTI) are one of the most common
infections in the community, affecting >150 million people each year worldwide, and
being responsible for large amounts of antibiotic prescribing.1,2 Up to 80% of females
will experience at least one uUTI in their lifetime, and 45% will have recurrent uUTI.3
The debilitating symptoms that accompany urinary tract infections (UTI), including
pain and urinary urgency, coupled with the unpredictability of recurrence, negatively
impact quality of life (QoL).1,3
The GSK Industry Symposium took place on 1st July 2022 as part of the European
Association of Urology (EAU) Conference in Amsterdam, the Netherlands, and
focused on the challenges surrounding the diagnosis and management of uUTIs and
recurrent UTIs in the context of increasing antimicrobial resistance.
During the presentations, speakers Debra Fromer, Vik Khullar, and Florian
Wagenlehner, all specialists in urology, outlined the challenges facing clinicians and
patients in treating UTIs effectively whilst maintaining good antibiotic stewardship.
The wide-ranging discussions included questions around differential diagnosis,
personalised approaches to treatment, and the challenges of treating recurrent UTIs.
The panel also discussed the need for new strategies to manage such infections,
and highlighted alternatives to antibiotics that are under development and could
help to slow the rise in antimicrobial resistance. The symposium finished on a
positive note with discussions around new and emerging therapies, such as immune
stimulation, vaccination, and fulguration, that could help many females to break the
debilitating cycle of recurrent UTIs
Culturally Relevant Leadership and Emancipatory Leadership: Linking Black Education and Social Justice Struggles Going Forward
Authors: Walrond Honey
Published: September 2022

In January 2020, in response to the criticism that New York City schools don't reflect the experiences of students of color, the New York State Education Department (2020) released the Culturally responsive and sustaining Education Framework. While the culturally responsive and sustaining education (CR-SE) initiative in New York City schools aims to bring a well-rounded curriculum that centers on many cultures into the classroom, there is still a lack of diverse curriculum and reading material (Gooden, 2019). Discussion of how CR-SE can serve as an emancipatory approach in Black education has been lacking since its creation. To get a better understanding of the liberating and emancipatory practices CR-SE offers, I had the pleasure of interviewing Dr. Sonya Douglass.
Making Up for Lost Time: The Power of Engaging Students in Co-Created Social Justice Projects
Authors: Goodman Steven
Published: September 2022

In this commentary on urban education, I argue that the expanded and accelerated student learning recovery programs designed to make up for racial disparities in pandemic-related learning loss create an important opportunity for educators and students to co-create engaging programs that practice a culturally responsive and sustaining pedagogy. Drawing from 40 years of experience working in New York City with over-age and under-credited students, multilingual immigrant and refugee students, and middle school students living in temporary housing, I propose a pedagogical approach that teaches to students' strengths and connects their learning to their lives, rather than enmeshing them in remedial instruction to try to make up for lost time. I use three student social justice documentary projects to illustrate the kind of student-centered teaching strategies, education theories, and transformative experiences students can have in post-pandemic afterschool, weekend, and summer programs. This approach is driven by a culturally responsive and sustaining education curriculum that (1) connects students' learning to their lives, challenges them to critically research the inequities they face in their schools and communities, and enables them to formulate actions to address them; (2) fosters a caring, inclusive learning environment with close student-teacher relationships that attend to students' social-emotional needs and tap into the wealth of their family and community resources; and (3) facilitates rigorous project-based learning, wherein students collaboratively create new knowledge and make their stories, music, and voices heard by their community.
Fighting Inequities of Design: A Conversation with Shaun Nelms
Authors: Marsh Valerie L.
Published: September 2022

From his perspective as superintendent of the East Upper and Lower Schools in Rochester, New York, and as director of the University of Rochester's Center for Urban Education Success, Dr. Shaun Nelms shares his experience of growing up in a nearby segregated city and discusses inequitable education, his district's partnership with the University of Rochester, and the need for culturally responsive and sustaining (CR-S) education (New York State Education Department [NYSED], 2018; Paris, 2012) to transform structural racist school cultures, particularly in underserved communities and segregated cities. During this conversation with Dr. Valerie Marsh, Nelms's colleague and the assistant director of their research center, Dr. Nelms discusses what it takes to expand CR-S education (NYSED, 2018; Paris & Alim, 2014) beyond one school and into one of the most segregated counties in the nation. In order for CR-S pedagogy to achieve true equity, it must be for all students, not just those attending school in urban areas. Dr. Nelms speaks about how he, his fellow superintendents, and others have collaborated to make CR-S theory a reality in their region (Paris, 2012; Paris & Alim, 2014).
Culturally Responsive and Sustaining Classroom Practices: A Home Remedy for the Classroom
Authors: Arellano Joanna
Published: September 2022

As a teacher in the biggest public school system in the United States, I found myself struggling to incorporate culturally responsive and sustaining education (CR-SE) into my special education classroom practice. I was curious about how other special education teachers in the same city who had similar students were tailoring their lessons to include CR-SE. Were they also struggling to create effective lessons that students could engage in? Or was I the only one feeling alone and unsupported when it came to creating a CR-SE environment? I created a study whose participants were all graduates of the New York City Teaching Fellows certification program. I focused on finding answers to three main questions: How are other teachers applying CR-SE in their special education classrooms? Has it been effective? What evidence do they have to support their results? I found three common trends showing that teachers continue to need support when it comes to implementing culturally relevant pedagogy in the classroom: time, expectations, and accountability. Feeling this was not enough to help me, I continued to search for more answers. I eventually concluded that, in order for students to achieve their full academic potential, teachers first need to learn and practice how to construct and maintain empathy and inquiry in their classroom. These two ingredients together serve as the perfect "home remedy" to create a strong foundation for a CR-SE classroom for any beginner, intermediate, or veteran teacher.