bluuebunny/crossref_metadata_2025 huggingface dataset:
Shape Phase Transitions in Even–Even 176–198Pt: Higher-Order Interactions in the Interacting Boson Model
Authors: Li Dongkang , Wang Tao , Pan Feng
Published: December 2022

Dynamical symmetry plays a dominant role in the interacting boson model in elucidating nuclear structure, for which group theoretical or algebraic techniques are powerful. In this work, the higher-order interactions required in describing triaxial deformation in the interacting boson model are introduced to improve the fitting results to low-lying level energies, B(E2) values and electric quadrupole moments of even–even nuclei. As an example of the model application, the low-lying excitation spectra and the electromagnetic transitional properties of even–even 176−198Pt are fitted and compared to the experimental data and the results of the consistent-Q formalism. It is shown that the results obtained from the model are better than those of the original consistent-Q formalism, indicating the importance of the higher-order interactions in describing the structure and the shape phase evolution of these nuclei.
Some Properties of Cubic Fuzzy Graphs with an Application
Authors: Shi Xiaolong , Akhoundi Maryam , Talebi Ali Asghar , Sadati Seyed Hossein
Published: December 2022

The advent of fuzzy sets, and consequently fuzzy graphs, has solved many problems in ambiguous and uncertain contexts. It is interesting and necessary to study the Wiener index in a cubic fuzzy graph that employs both fuzzy membership and interval-valued fuzzy membership at the same time. In this paper, the Wiener index in a cubic fuzzy graph is introduced as a cubic fuzzy number and some related results are described. The comparison between connectivity index and Wiener index, changes in Wiener index through deleting a node or an edge, and determining the Wiener index in some specific cubic fuzzy graphs have been the other topics studied in this research. In addition, the Wiener index is determined by mentioning concepts of the saturated cubic fuzzy cycle. In this review, the Wiener index is shown as a combination of classical and interval numbers. The results indicate that when some vertices are removed, the Wiener index may change. However, this change will not be exclusively related to both values. Finally, an application of the Wiener index is presented in the study of the properties of some monomer molecules.
Some New Optical Solitons of the Generalized Radhakrishnan–Kundu–Lakshmanan Equations with Powers of Nonlinearity
Authors: Chen Cheng , Li Lu , Liu Wei
Published: December 2022

In this paper, the new generalized Radhakrishnan–Kundu–Lakshmanan equations with powers of nonlinearity are studied, which is one of the important mathematical models in nonlinear optics. Using the complex envelope traveling wave solution, the new generalized Radhakrishnan–Kundu–Lakshmanan equations are transformed into the nonlinear systems of ordinary differential equations. Under certain constraint conditions, the obtained equations are transformed into a special nonlinear equation. With the help of the solution of this nonlinear equation, some new optical solutions of the new generalized Radhakrishnan–Kundu–Lakshmanan equations with powers of nonlinearity are obtained, which include the solitary wave, singular soliton, periodic soliton, singular-periodic soliton, and exponential-type soliton. By numerical simulation, the corresponding graphs of the optical soliton solution of the new generalized Radhakrishnan–Kundu–Lakshmanan equations are given under the given fixed parameter values, which include the 3D graphics of the module and the 3D graphics of the imaginary part. By analyzing the 2D graphics of the module changing with n, the amplitude of the wave is symmetrical or asymmetrical.
Climatic and Environmental Factors Influencing COVID-19 Transmission—An African Perspective
Authors: Mwiinde Allan Mayaba , Siankwilimba Enock , Sakala Masauso , Banda Faustin , Michelo Charles
Published: December 2022

Since the outbreak of COVID-19 was decreed by the World Health Organization as a public health emergency of worldwide concern, the epidemic has drawn attention from all around the world. The disease has since spread globally in developed and developing countries. The African continent has not been spared from the pandemic; however, the low number of cases in Africa compared to developed countries has brought about more questions than answers. Africa is known to have a poor healthcare system that cannot sustain the emerging infectious disease pandemic. This study explored climatic and environmental elements influencing COVID-19 transmission in Africa. This study involved manuscripts and data that evaluated and investigated the climatic and environmental elements of COVID-19 in African countries. Only articles written in English were considered in the systematic review. Seventeen articles and one database were selected for manuscript write-ups after the review process. The findings indicated that there is evidence that suggests the influence of climatic and environmental elements on the spread of COVID-19 in the continent of Africa; however, the evidence needs more investigation in all six regions of Africa and at the country level to understand the role of weather patterns and environmental aspects in the transmission of COVID-19.
Experimental Infection of Pigs with Recent European Porcine Epidemic Diarrhea Viruses
Authors: Lazov Christina M. , Lohse Louise , Belsham Graham J. , Rasmussen Thomas Bruun , Bøtner Anette
Published: December 2022

Porcine epidemic diarrhea virus (PEDV), belonging to the genus Alphacoronavirus, can cause serious disease in pigs of all ages, especially in suckling pigs. Differences in virulence have been observed between various strains of this virus. In this study, four pigs were inoculated with PEDV from Germany (intestine/intestinal content collected from pigs in 2016) and four pigs with PEDV from Italy (intestine/intestinal material collected from pigs in 2016). The pigs were re-inoculated with the same virus on multiple occasions to create a more robust infection and enhance the antibody responses. The clinical signs and pathological changes observed were generally mild. Two distinct peaks of virus excretion were seen in the group of pigs inoculated with the PEDV from Germany, while only one strong peak was seen for the group of pigs that received the virus from Italy. Seroconversion was seen by days 18 and 10 post-inoculation with PEDV in all surviving pigs from the groups that received the inoculums from Germany and Italy, respectively. Attempts to infect pigs with a swine enteric coronavirus (SeCoV) from Slovakia were unsuccessful, and no signs of infection were observed in the inoculated animals.
T Cell Transcriptional Signatures of Influenza A/H3N2 Antibody Response to High Dose Influenza and Adjuvanted Influenza Vaccine in Older Adults
Authors: Haralambieva Iana H. , Quach Huy Quang , Ovsyannikova Inna G. , Goergen Krista M. , Grill Diane E. , Poland Gregory A. , Kennedy Richard B.
Published: December 2022

Older adults experience declining influenza vaccine-induced immunity and are at higher risk of influenza and its complications. For this reason, high dose (e.g., Fluzone) and adjuvanted (e.g., Fluad) vaccines are preferentially recommended for people age 65 years and older. However, T cell transcriptional activity shaping the humoral immune responses to Fluzone and Fluad vaccines in older adults is still poorly understood. We designed a study of 234 older adults (≥65 years old) who were randomly allocated to receive Fluzone or Fluad vaccine and provided blood samples at baseline and at Day 28 after immunization. We measured the humoral immune responses (hemagglutination inhibition/HAI antibody titer) to influenza A/H3N2 and performed mRNA-Seq transcriptional profiling in purified CD4+ T cells, in order to identify T cell signatures that might explain differences in humoral immune response by vaccine type. Given the large differences in formulation (higher antigen dose vs adjuvant), our hypothesis was that each vaccine elicited a distinct transcriptomic response after vaccination. Thus, the main focus of our study was to identify the differential gene expression influencing the antibody titer in the two vaccine groups. Our analyses identified three differentially expressed, functionally linked genes/proteins in CD4+ T cells: the calcium/calmodulin dependent serine/threonine kinase IV (CaMKIV); its regulator the TMEM38B/transmembrane protein 38B, involved in maintenance of intracellular Ca2+ release; and the transcriptional coactivator CBP/CREB binding protein, as regulators of transcriptional activity/function in CD4+ T cells that impact differences in immune response by vaccine type. Significantly enriched T cell-specific pathways/biological processes were also identified that point to the importance of genes/proteins involved in Th1/Th2 cell differentiation, IL-17 signaling, calcium signaling, Notch signaling, MAPK signaling, and regulation of TRP cation Ca2+ channels in humoral immunity after influenza vaccination. In summary, we identified the genes/proteins and pathways essential for cell activation and function in CD4+ T cells that are associated with differences in influenza vaccine-induced humoral immunity by vaccine type. These findings provide an additional mechanistic perspective for achieving protective immunity in older adults.
Areas of Uncertainty in SARS-CoV-2 Vaccination for Cancer Patients
Authors: Dimou Anastasios
Published: December 2022

Early in the COVID-19 pandemic, it was recognized that infection with SARS-CoV-2 is associated with increased morbidity and mortality in patients with cancer; therefore, preventive vaccination in cancer survivors is expected to be particularly impactful. Heterogeneity in how a neoplastic disease diagnosis and treatment interferes with humoral and cellular immunity, however, poses a number of challenges in vaccination strategies. Herein, the available literature on the effectiveness of COVID-19 vaccines among patients with cancer is critically appraised under the lens of anti-neoplastic treatment optimization. The objective of this review is to highlight areas of uncertainty, where more research could inform future SARS-CoV-2 immunization programs and maximize benefits in the high-risk cancer survivor population, and also minimize cancer treatment deviations from standard practices.
METHODOLOGICAL FEATURES OF MANAGEMENT INNOVATIVE PROJECTS ARE IN MAINTENANCE OF PREPARATION OF MANAGER FROM A MANAGEMENT INNOVATIVE ACTIVITY
Authors: VORONA P.
Published: December 2022

In the article essence of innovative activity opens up as one of major aspects of functioning of organizations and public policy. The stages of preparation of innovative projects and methodological features of their realization are considered. Investigational basic directions and custom an innovative project controls, including quality management, sometimes and by the cost of project. Separate attention is spared the management of realization of projects risks.The methodological peculiarities of management of innovative projects in the content of  the training of the manager of innovative activity management is the understanding of the future master's students of the very essence of both project management and features of innovation activity in the post-Soviet period in the conditions of formation of a new paradigm of management and development strategy of each of the territorial communities deviated from the paternalistic style to participatory democracy or participatory democracy.In order to implement innovation policy, the state should also contribute to the formation of a favorable legislative innovation climate (as a reflection of the external factors favorability) and to create appropriate rules to facilitate the emergence of domestic enabling factors, one of which is high-level innovative management.
SOCIAL NEGLECT OF A CHILD AS A PEDAGOGICAL PROBLEM
Authors: DENISOVETS T.
Published: December 2022

The article deals the educational effect of a modern family on a child; the reasons for the emergence of the category of socially neglected children are disclosed and the factors that adversely affect this process and the ways of overcoming them are investigated. The conditions are analyzed for the so-called dysfunctional families, the reasons that determine social deprivation are determined, the main features of children with various educational problems are revealed.The negative influence on the way of life of children is proved first of all in connection with the internal crisis of a family, which is manifested in: family disorganization; family conflicts that cause various stresses in children; manifestations of violence (physical, mental, sexual); lack of a sense of love and understanding between family members; The presence of harmful habits (alcoholism, drug addiction, etc.) among family members; Indiscretion and inconsistency of punishment in the case of identifying harmful health habits in children, poor discipline in the family; unrealized expectations regarding the development and success of the child.
PECULIARITIES OF FORMATION OF TERMINOLOGICAL COMPETENCE AMONG STUDENTS- DOCUMENT SPECIALISTS
Authors: DOROSHENKO S. , LYSENKO A. , TIEVIKOVA O.
Published: December 2022

A component of a specialist’s success in a modern labor market is a level of his professional speech, skillful grasp of terminological vocabulary which testifies deep understanding of professional conceptions and phenomena, communication standards in general.Terminological competency as a component of professional competence reflects readiness and ability of a specialist to demonstrate appropriate personal features in situations of professional communication, mobilizing knowledge of professional terminology, skills and experience to use terms in oral and written professional speech with accuracy and linguistic correctness according to regulatory requirements. As far as a term is a word of a standard language and terminology is a part of a language system as one of its subsystems, correspondingly all main lexico-semantic processes of a standard language are available in terminology within margins which don’t violate semantic definiteness of a term.Linguistic professional competence is directly connected with the problem of formation, standardization and codification of Ukrainian national terminology, which has came into a new stage of its development. Working with terminology of a certain branch, it is necessary to learn those processes and changes which are going on in a national terminology under influence of linguistic and extra linguistic factors.Taking into account a remarkable role of terminology in professional activities, search of new methods and organizational forms of studies of mentioned range of problems are important.
CHRISTIAN EDUCATION OF THE EARLY-DAY MONKHOOD IN THE DOMESTIC RELIGIOUS PEDAGOGICAL HERITAGE (XI-XVIII CENTURIES)
Authors: MIROSHNICHENKO V.
Published: December 2022

The article reveals the thoughts of domestic theologians and churchmen of the times of Kyivan Rus, the Lithuanian-Polish state and the Hetmanate on the questions of Christian education in the first monasteries.The religious-pedagogical heritage of Metropolitan Hilarion, Theodosius of the Pechersk, Metropolitan Alexis, Ivan Vyshensky, Theophan Prokopovich and Dimitry of Rostov (Danylo Savich Tuptalo) has been researched. Three stages in the formation of the preconditions of scientific research on the education of monasticism were revealed. In particular, the first stage defined as X-XV centuries– was the time of the birth of interest in the problem of monastic education; the second stage (XVI - beginning of the XVII century) was the period of Christian antagonism, when the educational heritage of the founders of monasticism was discussed through the prism of confrontation of Catholicism and Orthodoxy. The third stage (XVII - XVIII centuries) was the stage of appearance of the first quasi- scientific research of teachers and students of Ostroh school, Kyiv-Mohyla college and religious schools.The work analyses and generalizes the education experience of early monasticism, which was practiced by Antony the Great, Pahomius the Great, Macarius the Great, Theodosius the Great, Martin of Tours, John Cassian, Benedict of Nursia, Flavius Cassiodorus, and Gregory the Great.
USE OF INTERACTIVE TECHNOLOGIES AND CREATION OF PERSONAL-DIRECTED SITUATIONS IN UKRAINIAN LANGUAGE ACTIVITIES FOR COLLEGE STUDENTS
Authors: PROKOPENKO L.
Published: December 2022

Every year Ukranian education become more open. Innovation methods are intergrated more often, new educational progects that are supported by international organisation and universities. Organisation of interaction education provides modelinfg of life situations, solving which educate In students appropriate life competence,  facilitates  outputing  values, making advantegous microclimat for developing all-sufficient personality, gives an opportunity to the pedagog become a real leader of a students’ collective.Interactive technologies for organizing the learning process have been reviewed and analyzed. A detailed description of person- oriented type of training is provided.
Estrategias lúdicas y normas de convivencia en educación inicial
Authors: Díaz Ballona Doris J. , Chávez Espinoza Patricia Emperatriz , Taber De la Cruz Yessikha Orielle , Raez Martínez Haymin Teresa
Published: December 2022

Las estrategias lúdicas son esenciales para mejorar las normas de convivencia sobre todo en el nivel inicial, porque les permite a los niños y niñas socializarse, comunicarse y trabajar en equipo en un ambiente de juego sin necesidad de forzarlos; en ese sentido, el estudio tuvo como propósito demostrar el potencial de mejora de las estrategias lúdicas en las normas de convivencia en la Institución Educativa Inicial 083 de Mangomarca, San Juan Lurigancho. El método que se utilizó fue cuantitativa, explicativo, aplicada, con un diseño cuasi experimental, la población estuvo conformada por 54 estudiantes entre niños y niñas, la técnica que se empleó en la recolección de los datos fue la encuesta y el instrumento fue el cuestionario, para el análisis de los datos se empleó el coeficiente de consistencia interna alfa de Cronbach. Los resultados concluyeron que las estrategias lúdicas mejoran las normas de convivencia de la Institución Educativa Inicial 083 de Mangomarca, San Juan Lurigancho.
Competencias socioemocionales en los docentes de instituciones educativas de educación básica regular
Authors: Yataco Valdez Palmer Edwin , Huerta Camones Elias Felix , Bustamante Malaver Nelida Esperanza , Rangel Magallanes Maribel Cecilia
Published: December 2022

Diversos estudios científicos demuestran que las competencias socioemocionales son imprescindibles para el éxito escolar. El estudio es de enfoque cuantitativo, de diseño de investigación transversal instrumental y tiene como objetivo explorar las competencias socioemocionales en docentes de instituciones educativas de educación Básica Regular. La técnica empleada fue la encuesta; el instrumento utilizado fue el cuestionario de competencias Socioemocionales validada por Zych et al. (2018). El cuestionario contiene 16 ítems en cuatro componentes: autoconocimiento, autogestión y automotivación, conciencia social y conducta prosocial y toma de decisiones responsable. Para el análisis se hiso uso de SPSS v24. Los resultados evidenciaron que los hombres obtuvieron la puntuación más alta y los docentes del nivel primaria tienen mayor dominio de las competencias socioemocionales. En conclusión, es imperativo fortalecer las competencias socioemocionales que podría ser mediante programas de intervención para el fortalecimiento de los docentes y deben estar acompañados de un proceso de evaluación constante.
PENGARUH KOMPETENSI KEWIRAUSAHAAN DAN ORIENTASI KEWIRAUSAHAAN TERHADAP KINERJA USAHA PADA SENTRA TAHU DAN TEMPE CIBUNTU KOTA BANDUNG
Authors: Nugraha Bisma Galih , Handayani Trustorini
Published: December 2022

Karena banyaknya jenis makanan yang berbeda, persaingan dalam bisnis makanan menjadi semakin ketat, terutama untuk tahu dan tempe. Pusat Tahu dan Tempe Cibuntu Kota Bandung harus mewaspadai persaingan baru yang lebih sengit ini. Untuk dapat bersaing dengan pelaku usaha di luar sentra tahu dan tempe Bandung, pemilik perusahaan atau pelaku sentra tahu dan tempe harus mengambil sikap untuk mengantisipasi kesulitan. Kompetensi perusahaan dan Orientasi kewirausahaan merupakan independen penting dalam Kinerja usaha. Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar Kompetensi kewirausahaan dan Orientasi pada kinerja perusahaan berjalan beriringan. Peneliti menggunakan deskriptif dan verifikatif dalam penelitian ini. Unit analisis penelitian ini adalah pemilik bisnis, dan ukuran sampel terdiri dari 158 pemilik perusahaan. Analisis regresi berganda, uji asumsi klasik, analisis korelasi; koefisien determinasi; Uji F dan uji t adalah semua metodologi penelitian yang digunakan untuk mengumpulkan data. Secara khusus, analisis deskriptif digunakan untuk menentukan kategori fairness pada kompetensi kewirausahaan, dengan seperti orientasi dan kinerja berada pada rentang buruk hingga cukup. Jika Kompetensi dan orientasi kewirausahaan dipertimbangkan terpisah, analisis korelasi mengungkapkan hubungan yang signifikan antara keduanya dan arah kinerja usaha. Ada korelasi yang kuat antara Kompetensi kewirausahaan dan kinerja, menurut temuan pengujian hipotesis.
PENGARUH PROFITABILITAS, STRUKTUR MODAL, DAN LIKUIDITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020
Authors: Aji Septian Cahya , Ismawati Linna
Published: December 2022

Pemeriksaan ini diharapkan dapat memutuskan Dampak Produktivitas (ROA), Capital Design (DER), dan Likuiditas (CR) terhadap Biaya Saham di Organisasi Keuangan yang tercatat di BEI pada tahun 2016-2020. Terdapat perbedaan hasil dari peneliti-peneliti terdahulu sehingga dibutuhkan penyegaran hasil yang terjadi pada perkembangan saat ini. mengakibatkan banyaknya selisih pendapat perihal hasil antara teori dan fakta di lapangan yang memberi dampak pada naik turunnya Harga Saham. Data berasal dari Laporan Keuangan Tahunan Periode 2016-2020. Teknik mendalam menggunakan berbagai kekambuhan langsung, tes kecurigaan gaya lama, tes koefisien koneksi, tes koefisien jaminan, dan tes spekulasi dengan alat uji memakai Software SPSS versi 20. Menggunakan Sampel sebanyak 6 perusahaan. Hasil Uji hipotesis menunjukkan Profitabilitas (ROA) dampak yang agak pasti dan besar pada Biaya Saham, Konstruksi Modal (DER) sampai tingkat tertentu berdampak negatif dan luar biasa pada Nilai Saham, Likuiditas (CR) sampai batas tertentu dampak positif dan tidak penting pada biaya saham Variabel berbicara umum sementara mempengaruhi biaya saham.
PENGARUH PERSEPSI DUKUNGAN ORGANISASI DAN KEPUASAN KERJA TERHADAP PERILAKU KEWARGANEGARAAN ORGANISASI PADA PEGAWAI KANTOR KECAMATAN PANYILEUKAN KOTA BANDUNG
Authors: Mahendra Dandy Disha , Wulantika Lita
Published: December 2022

Penelitian ini mempunyai tujuan sebagai mengetahui pengeruh Persepsi Kepuasan Kerja dan Dukungan Organisasi bagi Perilaku Kewarganegaraan Organisasi Pada Pegawai Kantor Kecamatan Panyileukan Kota Bandung baik secara parsial atau bersamaan, sampel sejumlah 48 prgawai, menggunakan Teknik sampling jenuh, dan data primer. Penelitian ini memakai cara Deskriptif dan Verifikasi. Teknik uji hipotesis Uji F dan T dan metode analisis data ialah Regresi Linier Berganda. Hasil dari penelitian ini menampilkan Persepsi Dukungan Organisasi mempunyai pengaruh ke Perilaku Kewarganegaraan Organisasi, Kepuasan Kerja terdapat pengaruh pada Perilaku Kewarganegaraan Organisasi, Persepsi Dukungan Organisasi dan Kepuasau Kerja mempunyai pengaruh secara bersamaan pada Perilaku Kewarganegaraan Organisasi.
The Effect of Work Stress, Work Conflict, and Work Environment on Work Productivity Case Study on Project Design and Project Build at Interior Design Company in Bandung
Authors: Ekaputri Naszha Utami , Riyanto Agus
Published: December 2022

This study aims to find out how the influence of work stress, work conflicts and work environment on the work productivity of employees at Perusahaan Interior Design Bandung The problem that occurs is employees who cannot be avoided from stress and conflicts in their work environment so that it has an impact on their work productivity. 

The method used in this study is the Multiple Regresion method with a descriptive and verifiable research approach. The sampling technique used a census so that a research sample of 30 employees was obtained. Data collection techniques use interviews, observations, questionnaires and documentation. By using ibm SPSS 25.0 program software. 

The results of this study prove that work stress, work conflicts, work environment and work productivity in the criteria are quite good, Partially and simultaneously work stress and work conflicts have a significant negative effect on the work productivity of employees at Interior Design Company in Bandung.
FACTORS AFFECTING MANAGEMENT ACCOUNTING PRACTICES AND THEIR IMPACT ON ORGANIZATIONAL PERFORMANCE IN THE PRIVATE SECTOR IN JAKARTA
Authors: Andayani Endro , Prasetyo Aji , Yusuf M , Erni Erni
Published: December 2022

Abstract

Management Accounting Practices (PAM) have an important role in companies as a basis for decision making so that company performance is effective and efficient. Management accounting practice is influenced by contingency factors, namely market competition, company owner participation, company size, environmental and technology influences. The purpose of this study was to determine the factors that influence management accounting practices and their effects on company performance. The difference with previous research is location, Management Accounting Practices (PAM) as Mediation Variables. This analysis method uses the Structural Equation Model (SEM) with Partial Least Square (PLS) as an analysis tool. Data collection is used by distributing questionnaires to company managers in Jakarta. The results showed that the owner's participation and innovative culture had an effect, while the market competition did not affect it. The factors that influence company performance are the participation of owners and PAM, while factors that do not influence it are market competition and innovative culture. Recommendations for further research are the addition of indicators, number of samples.

Keywords: Market Competition Factors; Innovative Culture and Owner Participation; Management Accounting Practices; Company performance
FRAUDULENT FINANCIAL STATEMENTS IN MANUFACTURING COMPANIES
Authors: Iskandar Deni , Paramitha Viola , Frederica Diana
Published: December 2022

Fraudulent financial statement has a bad impact on users of financial statements, especially for investors who provide funds to companies. Investors need to be observant in analyzing the company's financial statements. Therefore, it is necessary to know several factors that influence companies to commit fraudulent financial statements. This study aims to examine the effect of external pressure, financial targets and the ineffective monitoring on fraudulent financial statement at manufacturing companies listed on the Indonesia Stock Exchange. This research is a quantitative research. The sampling technique in this study used a purposive sampling method based on the criteria given. Accordingly, there were 35 companies as samples in 3 consecutive years. The data analysis technique in this study used logistic regression analysis with the help of the IMB SPSS application. The results of the study found that: (1) external pressure had a significant negative effect on fraudulent financial statement, (2) financial targets had a significant negative effect on fraudulent financial statement, and (3) ineffective monitoring had no effect on fraudulent financial statement. This research can contribute to the Public Accounting Firm and investors and potential investors to pay attention to the leverage ratio and ROA in external pressure variables and financial targets in a company's financial statements.

 

Keywords: Fraudulent Financial Statement, External Pressure, Financial Targets, Ineffective Monitoring.
PERSISTENSI LABA BERDASARKAN PERBEDAAN BUKU PAJAK, ARUS KAS OPERASI, DAN UKURAN PERUSAHAAN
Authors: Khotimah Husnul , Hakim Dani Rahman
Published: December 2022

Penelitian ini bertujuan untuk menganalisis pengaruh perbedaan buku pajak, arus kas operasi, dan ukuran perusahaan terhadap persistensi laba. Selain itu, penelitian ini juga menggunakan ukuran perusahaan sebagai variabel moderasi pengaruh perbedaan buku pajak dan arus kas operasi terhadap persistensi laba. Penelitian ini menggunakan balanced panel data dari 22 perusahaan sektor industri barang konsumsi dari tahun 2015 hingga 2019 dengan total observasi sebanyak 110. Penelitian ini menggunakan principal component analysis (PCA) dari perbedaan permanen dan temporer untuk mengukur perbedaan buku pajak. Hasilnya, berdasarkan regresi random effect model, penelitian ini menemukan bahwa perbedaan buku pajak dan ukuran perusahaan tidak terbukti dapat mempengaruhi persistensi laba. Di sisi lain, penelitian ini menemukan bahwa arus kas operasi berpengaruh positif terhadap persistensi laba. Selain itu, ukuran perusahaan terbukti memiliki peran moderasi positif pengaruh arus kas operasi terhadap persistensi laba. Namun demikian, ukuran perusahaan tidak terbukti memiliki peran moderasi pengaruh perbedaan buku pajak terhadap persistensi laba. Hasil-hasil tersebut mengindikasikan bahwa persistensi atau kesinambungan laba suatu perusahaan masih ditentukan oleh arus kas operasinya.

Kata Kunci : Arus Kas Operasi, Perbedaan Buku Pajak, Persistensi Laba
DETERMINAN KUALITAS AUDIT PADA PERUSAHAAN SEKTOR PERTAMBANGAN
Authors: Swacahayawati Anastasya Ayu , Samrotun Yuli Chomsatu
Published: December 2022

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh fee audit, Audit tenure, dan rotasi audit terhadap kualitas audit. Penelitian ini menggunakan teori keagenan dan penelitan ini merupakan penelitian kuantitatif. Sumber data yang digunakan adalah data sekunder dalam bentuk laporan keuangan tahunan perusahaan. Kualitas audit diukur menggunakan variabel dummy dengan menggunakan kelompok Auditor KAP Big Four  dan KAP Non Big Four, fee audit diukur dengan Ln (logaritma natural), Audit Tenure diukur dengan menghitung jumlah tahun dimana auditor yang sama dalam melakukan perikatan terhadap klien, dan rotasi audit diukur dengan menggunakan variabel dummy. Populasi dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2018-2020 yang telah diaudit. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling dengan mengambil 30 sampel. Metode analisis yang digunakan untuk menguji hipotesis adalah analisis regresi logistik. Hasil dari penelitian ini menunjukkan bahwa Fee Audit berpengaruh terhadap kualitas audit, sedangkan Audit Tenure dan rotasi audit tidak berpengaruh terhadap kualitas audit.

Kata kunci: Fee Audit, Audit Tenure, rotasi audit dan kualitas audit.
ANALYSIS OF SHARIA ACCOUNTING AS INFORMATION SYSTEMS IN INDONESIA
Authors: Khoirunisa Afifah Aulia , Nurlaila Nurlaila , Nadilla Nurul , Sibarani Firiyani
Published: December 2022

Accounting is an information system that identifies, records, summarizes, classifies, and reports data related to economic events to enable users to make informed decisions. While in sharia accounting, the word 'sharia' generally means the path that we must go through. A Muslim certainly cannot escape from Islam. after saying the shahada, he must follow the rules of Allah and the Messenger," he added. This research is alibrary research, namely a special exploration where the study is carried out by following and evaluating literary works and which focuses on examining library materials. The information investigation strategy used is a substance examination technique or also known as content examination, which is an exploratory technique used for an intelligent and substantial resolution of information given the unique circumstances. The results of this study indicate that Islamic accounting is one of the efforts to rearrange current accounting in a humanist and dignified structure. The reason for holding sharia accounting is to develop business with humanist, emancipatory, supernatural and philosophical knowledge. Therefore, through sharia bookkeeping, social reality will be built through satisfying videos of monotheism and divine accommodation, all of which are equipped with the point of view of khalifatullah fil ardh. Basically the sharia accounting information system underlines the characteristics of Islam both in the object of the bookkeeping and the data frame, so that the Islamic accounting data framework has an extraordinary obligation in moral matters.
A Nationwide Comparative Analysis of Peritoneoscopic and Laparoscopic Techniques for Peritoneal Dialysis Catheter Insertion in Brunei Darussalam
Authors: Lim Chiao Yuen , Oo Aung Phyo , Rajput Ahmed Suleman , Daiwajna Rajendra Govindrao , Lim Yee Yin , Tan Jackson
Published: December 2022

Key Points

Peritoneoscopic and laparoscopic peritoneal dialysis catheter insertions are complementary to each other, and each has its niche in a successful peritoneal dialysis program.

Future studies need to use standardized definitions to enable comparisons across jurisdictions, and this study is the first to do so.

Background

Brunei Darussalam introduced peritoneoscopic insertion of peritoneal dialysis catheter (PDC) as a new method in 2014. The aim of this study was to compare outcomes of PDC insertion technique in the country, using proposed standardized definitions of outcomes.

Methods

This study used retrospective analysis of all PDCs inserted from January 1, 2015, to December 31, 2020, in the country. Outcomes of both peritoneoscopic and laparoscopic insertion methods were analyzed. Four main categories of outcomes were assessed—(1) operative-related outcomes, (2) infective outcomes, (3) mechanical outcomes, and (4) time on peritoneal dialysis (PD) therapy.

Results

During the study period, 145 PDCs were inserted: 49 (33.8%) were by peritoneoscopy and 96 (66.2%) by laparoscopy. The median time on PD therapy was 54.2 months. Those with a higher body mass index and history of previous abdominal or pelvic surgery were more likely to undergo laparoscopic method. There was no significant difference in overall infective and mechanical outcomes between the two methods. There was however significantly more postoperative pain observed in the peritoneoscopic group than in the laparoscopic group (8.2% versus 1.0%, P = 0.045). During the study period, there were 49 dropouts to hemodialysis, about half were due to infection. However, there was no statistically significant difference observed in time on PD therapy between the two groups (hazard ratio 0.87 in laparoscopic group compared with peritoneoscopic group, 95% confidence interval, 0.49 to 1.54; P=0.636).

Conclusions

Peritoneoscopic and laparoscopic PD catheter insertions are both complementary to each other in our local setting. This study has enabled us to scrutinize our PD program, regarding our PDC insertion experience, with the aim to sustain PD growth in the country.
Dois conceitos de interpretação: os hard cases em dworkin e a racionalidade da jurisdição em Habermas
Authors: De Andrade Wendell Antônio Ribeiro
Published: December 2022

Esta pesquisa tem por objetivo contrastar as teorias de Ronald Dworkin, em especial no que diz respeito aos hard cases e o modelo de Juiz Hércules, com a teoria proposta por Jürgen Habermas, no que diz respeito à racionalidade da interpretação do juiz, e o papel da ação comunicativa como elemento responsável por efetivar a racionalidade do intérprete, no processo interpretativo e de tomada de decisão. Para seu desenvolvimento, foi utilizado o método de pesquisa exploratória, delineada pela revisão bibliográfica, a partir da análise de obras clássicas e contemporâneas, relacionadas ao tema. O artigo se pela definição conceitual de Hard Cases em Dworkin, definindo o papel do Juiz Hércules, bem como se dá sua atuação em cenários complexos visando a resposta correta. Em um segundo momento, apresenta a crítica feita por Jürgen Habermas ao modelo de juiz proposto por Dworkin, demonstrando suas falhas de concepção e de aplicação a casos concretos e, ainda, é trazida a Teoria da Ação Comunicativa proposta pelo autor demonstrando o caminho a ser seguido pelo intérprete para a aplicação plena de sua racionalidade. A pesquisa concluiu que, dentre as teorias apresentadas e os argumentos conceituais de cada uma delas, o modelo proposto por J6urgen Habermas é mais completo por permitir que, a partir da utilização dos elementos de sua teoria, é possível que qualquer juiz de carne e osso alcance a racionalidade esperada, não havendo a necessidade de criação de um modelo de juiz sobre-humano.
A (in)constitucionalidade da imposição representativa dos agentes ímprobos pelos órgãos da advocacia pública dos estados e municípios
Authors: Mattos Gustavo Borges , Fonseca Luma Vilela Ramos
Published: December 2022

As mudanças promovidas pela Lei nº 14.230/2021 na lei da improbidade administrativa (Lei nº 8.420/92) importaram verdadeira reforma no sistema de proteção a probidade no Brasil. Tais alterações foram questionadas no Supremo Tribunal Federal, por meio de Ações Diretas de Inconstitucionalidade, dessa maneira, busca-se analisar especificamente o dispositivo do Art. 17, §20 à luz da decisão do STF em controle concentrado de constitucionalidade, buscando expor a intenção legislativa na realização de tais alterações.
Prevalência de alterações dermatológicas faciais devido ao uso de máscaras na pandemia da COVID-19
Authors: Paiva Letícia Martins , Silva e Borges Maria Beatriz , Esposito Gabrielle de Menezes , Rabêlo Juliana
Published: December 2022

Com a pandemia da COVID-19 e o uso de máscaras para a prevenção da contaminação pelo novo SARS-CoV-2, houve o início ou aumento de casos de dermatoses pelo uso deste equipamento de proteção individual, uma patologia que ficou conhecida como ‘maskne’. Desta forma, este estudo teve como objetivo verificar a prevalência das alterações dermatológicas faciais devido ao uso de máscaras na pandemia da COVID-19 através de um questionário online enviado de forma eletrônica (e-mail, link de acesso e/ou Qr-code). Este questionário buscou por meio de 25 perguntas saber além das dermatoses, sobre as condições dermatológicas, tipo de pele, disfunção hormonal, quantidade de tempo de exposição solar, ambientes de utilização da máscara, quais as áreas faciais mais atingidas com problemas dermatológicos, quais os tratamentos propostos e produtos utilizados para melhorar os problemas faciais dos voluntários que aceitaram participar da pesquisa. Por fim, concluiu-se que 95,6% dos participantes que tiveram alterações foram mulheres, 51,5% apresentaram acne e 10,3% dermatite na região de utilização da máscara, além disso, 57,9% destas, relataram ter realizado auto tratamento ao invés de buscar ajuda profissional.
Bebê remédio e a (IN)violabilidade do direito da personalidade
Authors: Rodrigues Carolini Pagotto , Rocha Jakeline Martins Silva
Published: December 2022

O objetivo da presente pesquisa consiste em analisar se o direito de personalidade é violado ou não quando se trata de gerar uma criança com o fim de salvar a vida de um irmão ou de uma outra criança, utilizando-o como remédio. Como problema da pesquisa, questiona-se: utilizar um “bebê remédio” para salvar a vida de um irmão viola o seu direito a personalidade? Assim, tal estudo justifica-se pelo fato de ser um assunto que confronta os dispositivos legais e éticos, justamente por ser observado como uma visão superficial, como o de objetificar uma criança, utilizando-a como remédio, assim, por este motivo, o presente trabalho é relevante. Ademais, tratando-se de crianças, que já possuem direito à personalidade após o nascimento, porém não plena pelo fato de não responder por si, é gerada uma implicação pelo fato de a ação de doar um órgão a um irmão implicar no direito de personalidade da criança saudável. Desse modo, será apresentado embasamento legal em relação ao direito de personalidade e a autonomia da criança em relação à utilização de sua vida. No trabalho será utilizado como base de desenvolvimento, as leis e direitos dos nascituros e o direito à saúde e a vida, sendo utilizada a abordagem qualitativa e bibliográfica para desenvolvimento do presente trabalho, com a utilização de artigos científicos, jornais e livros como orientação e fontes de estudo.
Folhas de artemisia annua l. (asterolacea) com atividade antileishmania no tratamento da leishmaniose tegumentar em humanos
Authors: Lima Júnior Manoel Celestino , Batista Rosângela Feitosa Reis , Rocha Werismar da Silva , de Barros Neuza Biguinati , Lugtenburg Celina A. Bertoni
Published: December 2022

A Leishmaniose Tegumentar Americana (LTA) é uma doença infecciosa negligenciada por apresentar caráter emergencial e uma imediata urgência de controle do vetor e disponibilidade de tratamento. Esta patologia vem aumentando nos últimos vinte anos, sendo a leishmaniose cutânea (LC) sua manifestação clínica mais frequente e a Leishmaniose mucosa (LM) sua manifestação grave. Constitui um problema de saúde pública em mais 85 países. Portanto, O presente estudo será uma revisão bibliográfica sobre atividade Antileishmania da folha de Artemisia annua L. (Asterolacea) no tratamento da Leishmaniose Tegumentar em humanos como potenciais agentes utilizados como forma de tratamento contra o referido parasita.
Identification of compounds present in two different Caatinga medicinal plants obtained in free markets in Senhor do Bonfim – BA
Authors: Dos Santos Ezequiel Ribeiro , Melo Vitor Silva , Amorim Júnior Fabiano Reis , Da Silva Pérsio Alexandre , Yara Ricardo , Lima Cláudia Sampaio de Andrade , Dantas Liliane Gallindo , Frensch Gustavo
Published: December 2022

Medicinal plants of Brazilian native flora are consumed with little or no proof of its pharmacological properties, based only on users’ or traders’ reports. Although they are natural and, therefore, popularly considered free of side effects, medicinal plants’ toxicity is a serious public health concern, either because of the plant’s own compounds, either by adulterations or interaction with other medicines. Since these medicinal plants are usually sold in markets and free fairs by people without formal education, there may be labeling or manipulation problems, resulting in the absence of the desired effects or presence of adverse effects. In this work, compounds present in different medicinal plants samples found in Senhor do Bonfim free market (BA) were identified: six samples of Sene (Senna occidentalis; Fabaceae) and six samples of Umburana (Amburana cearensis; Fabaceae). For the compounds extraction of S. occidentalis, hydrodestilation was used, and for A. cearensis the compounds were extracted using maceration with hexane. All extracts were analyzed by GC-MS. Compounds in both plants had a high variation among samples, which can mean either that some of the medicinal plants sold in free markets belong to a species different from the announced one or, at least, that compounds found in the sample had degraded between harvest and sale.
Quantificação do potencial antioxidante de plantas medicinais comercializadas em porto velho/RO
Authors: Batista Maely Oliveira , Silva Daniele Lopes , Ramos Denny Vitor Barbosa
Published: December 2022

Avaliar a capacidade antioxidante das plantas Sucuúba (Himatanthus sucuuba (Spruce ex Müll. Arg.) Woodson), Jaborandi (Pilocarpus microphyllus Stapf ex Wardleworth), Carapanaúba (Aspidosperma nitidum Benth. ex Müll. Arg.), Pariparoba (Pothomorphe umbellata), Guiné (Petiveria alliacea), Quebra pedra (Phyllanthus niruri), Casca D’anta (Drimys brasiliensis Miers), Bugre (Rudgea viburnoides (Charm.) Benth) com identificação dos principais metabólitos secundários encontrados em plantas. Foram preparados extratos acetato de etila, etanólicos e metanólicos das folhas, cascas e flores da Sucuúba, Jaborandi, Carapanaúba, Pariparoba, Guiné, Quebra-pedra, Casca D’anta e Bugre adquiridas em ervarias do município de Porto Velho/RO. Cada extrato foi inicialmente submetido à prospecção dos metabólitos secundários e posteriormente as diluições de 250, 500 e 750 µg.ml-1 foram analisadas o potencial antioxidante pelo método de sequestro do radical DPPH (2,2-difenil-1-picril-hidrazil). Nos experimentos, as amostras apresentaram resultado positivo para todos os metabólitos secundários analisados, diferenciando apenas quanto ao tipo de solvente utilizado devido a incompatibilidade do solvente com o composto que se desejou identificar. Em relação a atividade antioxidante, as amostras demonstraram divergência na capacidade sequestradora do radical DPPH variando de 24,92% (guiné) a 86,28% (quebra-pedra). Diante dos resultados apresentados todas as amostras apresentaram capacidade antioxidante frente o radical DPPH e essa atividade foi associada às classes químicas identificadas inicialmente, sendo elas: triterpenos, flavonoides, taninos, cumarinas, alcaloides e saponinas. A diferença nos percentuais do potencial antioxidante foi correlacionada a quantidade de metabólito secundário presentes nas plantas bem como habitat e período de colheita das amostras que interferem diretamente nos resultados.
Impacto da reabilitação oral na autoestima de pacientes desdentados parciais e totais – uma serie de casos
Authors: Bastos Brenda Miotto Zigart , Vasconcelos Juliana Catunda Martins , Mendonça Lucas Francisco Arruda , Meira Gabriela de Figueiredo , De Lima Thiago Mendes
Published: December 2022

O Brasil é um dos países com um dos maiores índices de edentulismo no mundo sendo a melhor forma de tratamento para esses pacientes mutilados as próteses totais e parciais por apresentarem um baixo custo e importante efeito psicológico para a melhora da autoestima e autoconfiança. Objetivo: relatar uma série de casos de dois pacientes com comprometimento oral estético e funcional em decorrência de edentulismo total e parcial que foram reabilitados oralmente com próteses. Casos Clínicos: Paciente do sexo masculino, 50 anos, asiático, normosistêmico, e paciente do sexo feminino, 40 anos, leucoderma, normosistêmico, compareceram à clínica odontológica do Centro Universitário FAMETRO, na disciplina de Estágio Supervisionado em Clínica Integrada do Adulto II, na cidade de Manaus – AM., onde apresentavam necessidade de próteses novas. Conclusão: houve a melhora da autoestima, do funcionamento do sistema estomatognático, função, fonética, estética, e principalmente da qualidade de vida dos pacientes.
Protótipo para interação entre alunos e professores em disciplinas de programação
Authors: Carvalho Audeniza Rayonaria Freitas de , Milanez Alysson Filgueira
Published: December 2022

O presente trabalho propõe o desenvolvimento do protótipo ProgramChat, direcionado ao auxílio no processo de aprendizagem nas disciplinas iniciais de programação, algo que pode ser uma tarefa complexa que requer prática e interesse do aluno. A justificativa deste trabalho é apresentar as dificuldades enfrentadas pelos ingressantes do curso de graduação em Tecnologia da Informação, em uma universidade federal de ensino. Como contribuição do presente trabalho, tem-se um survey de causas das dificuldades dos alunos ingressantes e dois protótipos visando promover a interação entre os discentes e os docentes. Os resultados dos estudos realizados levam a crer que o ProgramChat facilitará na organização dos conceitos básicos das disciplinas e ajudará que o discente seja capaz de desenvolver sua lógica com base nos conhecimentos compartilhados por seus colegas.