bluuebunny/crossref_metadata_2025 huggingface dataset:
Has Muslim Got Benefited from the National Health Mission? A Situational Analysis of Maternal Health Services in India
Authors: Nasim Ahamed Mondal  , Balhasan Ali  , Md Illias Kanchan Sk
Published: October 2020

BACKGROUND: It is a marked recognition that when the population is disaggregated by religion, wide disparities in the utilization of maternal health care services can be observed. The study was aimed to analyze the levels and trends of maternal health services among Muslims in India. The study also delineated the investigation of confounding factors attributed to maternal health services among the selected population.METHODS: The study utilized the data from the third and fourth round of National Family Health Survey (NFHS), conducted in 2005-06 and 2015-16 respectively. The bivariate and multivariate logistic regression models were employed to accomplish the study objectives.RESULT: There is an increasing trend in the distributional patterns of all three indicators (full ANC, SBA and PNC) during the last two successive surveys. Muslim women belonging to Southern States were seen to be utilizing more maternal health care services as compared to Muslim women in the Northern States. Muslim populated States like Assam, Bihar, Jharkhand, Uttar Pradesh and West Bengal were far cry to achieve the MDG-15 target of utilization of 100 percent skilled birth attendants in 2015. Education, media exposure and wealth status appeared to be major confounding factors for determining the utilization of maternal health services.CONCLUSION: The study revealed that the utilizations of maternal health services among Muslims have progressed during the last decade. It can be concluded that the NHM policy has played an instrumental role in increasing the utilization of maternal health services among Muslims.
Could the SARS-CoV-2 infection be acquired from Smartphones?
Authors: Siukan Law  , Ali Hassan A. Alnasser  , Jaffar A. Al-Tawfiq
Published: October 2020

No abstract for this letter.

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Breastfeeding Practices among Mothers in Southwest Nigeria
Authors: Adebayo Akadri  , Oluwaseyi Odelola
Published: October 2020

BACKGROUND፡ This study was conducted to determine the breastfeeding practices among parous antenatal attendees in two teaching hospitals in Southwest Nigeria.METHODS: A cross-sectional study was carried out on 340 parous antenatal clinic attendees in two teaching hospitals in Ogun State, Nigeria. A structured questionnaire was used to obtain data on breastfeeding practices. Data were analyzed using Statistical Package for Social Sciences (SPSS) windows version 21.0 (IBM Corp., Armonk, NY, USA).RESULTS: Out of a total of 340 women, 319 (93.8%) breastfed their last babies. The median duration of breastfeeding was 15 months. One hundred and thirty two women (38.8%) initiated breastfeeding within 30 minutes of delivery, and 200 women (58.8%) exclusively breastfed their babies for six months. The majority of the women, 299(87.9%k) did not report any problem associated with breastfeeding. Logistic regression analysis showed that women who had no breastfeeding problems were more likely to exclusively breastfeed their infants for six months compared to those with breastfeeding problems (AOR 3.4; CI 1.6-7.1; P=0.001). Similarly, women who got breastfeeding information from mass media were more likely to practice exclusive breastfeeding for six months compared to those that got breastfeeding information from other sources (AOR42.2; CI 3.1-568.5; P=0.005).CONCLUSION: Exclusive breastfeeding is suboptimal in Ogun State, Nigeria. Provision of breastfeeding information via mass media will assist in improving breastfeeding practice. Educating mothers on the techniques that help to prevent breastfeeding complications will also be beneficial.
Problems and Prospects of Poultry Rearing in Lagelu Local Government Area of Oyo State, Nigeria
Authors: Fadimu B.O. , Akinyemi IG , Ogundimu O.A. , Lawal M.O. , Adeyomoye G.A. , Akinlabi T.J.
Published: October 2020

World poultry production is increasing yearly yet the demand for the products has not been met. This study assessed the problems and prospects of poultry rearing in Lagelu Local Government Area of Oyo State, Nigeria. The study was carried out among poultry farmers with interview schedule of Eighty (80) farmers using structured questionnaires. The study examined social characteristics of poultry farmers, benefits of poultry production, needs and constraints of poultry production in the study area. Descriptive statistical analysis was used to analyze data. The study revealed that 73.80% of the respondents were males and 26.20% were females, 52.60% had tertiary education, 36.20% had secondary school education and 11.20% had primary school education. The result showed that 67.50% of the respondents had increase in egg production, 15.00% had average increase in egg production and 17.50% had no increase in egg production. The respondents had maximum income benefit with 15.00% always having high income, 51.20% low income and 33.80% indicated indifference in their income. In this research work, the poultry farmers shows various needs to boost their production, where 91.20% have problems of good storage facilities, 92.50% with problems of pest and disease control, 88.80% request for training for farmers and 53.8% aimed at credit facilities. The major problems that poultry farmers encounter in the study area are  inadequate capital (100.00%), pest and disease (100.00%), lack of credit facilities (100.0%) and high cost of feeding (80.0%) of the respondents.

Keywords: Poultry, production, farmers, problems, constraints
Spatio-temporal Analysis of Urban Growth and Its Effects on Wetlands in Rwanda: The Case of Rwampara Wetland in the City of Kigali
Authors: Rwanyiziri G. , Kayitesi C. , Mugabowindekwe M. , Byizigiro R.V. , Muyombano E. , Kagabika M.B. , Bimenyimana T.
Published: October 2020

This study aimed at analyzing the spatio-temporal patterns of urban growth and its effects on Rwampara wetland, located in the City of Kigali,  Rwanda. First, the study was based on the application of remote sensing technology, where 4 Landsat images (1987, 1999, 2009 & 2018) were  classified using maximum likelihood classification algorithm. This helped in analyzing the Land Use and Land Cover (LULC) trends in the study area. Secondly, it used the existing LULC data for the years 1990, 2000, 2010 and 2018 in order to investigate the overall changes in LULC in Kigali City. Finally, semi-structured interviews were used to collect data from local people and decision-makers about their past and future management strategies of Rwampara wetland. In this regard, 30 local communities (mainly natives from the study area), 15 local government authorities at sector and district levels as well as 4 senior government authorities in the central administration were interviewed. The findings revealed that over the past 4 decades, urban growth in Kigali City has rapidly increased at the expense of resource degradation in Rwampara wetland. Specifically, there has been an increase of about 77% of the built-up area over the last 31 years (1987-2018) which has led to the decrease of the wetland surface area from 24 ha in 1987 to only 7.7 ha in 2018. The results also revealed that demographic factors (i.e. a high population growth rate and high population  densities) were mainly responsible for urban growth and degradation of wetland resources in the area under investigation.

Keywords: urban growth, wetland, wetland resources, wetland degradation, wetland management
Global Warming and Technologies for Carbon Capture and Storage
Authors: Bull O.S. , Bull I. , Amadi G.K.
Published: October 2020

Global concern about climate change caused by anthropogenic activities, such as the large scale use of fossil fuels as major energy sources for domestic and industrial application, which on combustion give off carbon dioxide (CO2) into the atmosphere. Deforestation is also reducing one of the natural sinks for CO2. These anthropogenic activities have led to an increase in the concentration of CO2 in the atmosphere and have thus resulted in the warming of the earth’s surface (Global Warming), droughts, melting of ice caps, and loss of coral reefs. Carbon capture and storage (CCS) and other variety of emerging technologies and methods have been developed. These technologies and methods are reviewed in this article.

Keywords: Global warming, carbon capture and storage, amine-based absorbents, Metal-Organic Frameworks
Variance Analysis with Quantitative Demonstration
Authors: Bell Tony
Published: October 2020

This Knowledge Module provides an overview of Variance Analysis and how it relates to the overall budgeting process. Users gain an appreciation of the usefulness of variance analysis from an accounting perspective. A quantitative demonstration of how to compute and analyze direct labour rate and efficiency variances is demonstrated.
Skinner’s Operant Conditioning
Authors: McLaughlin Caitlin
Published: October 2020

This module introduces the fundamental concept of Skinner’s Operant Conditioning and discusses its uses in the area of consumer behaviour. Specifically, the module discusses how to utilize positive reinforcement, negative reinforcement, and punishment in the field of marketing to influence consumer attitudes and behaviours.
On-line Detection Method of Power Quality Detection Device Based on High-precision Standard Time Synchronization Technology
Authors: Chen Rui
Published: October 2020

To improve power quality and improve the operational efficiency and accuracy of industrial automation machinery, the on-line detection method of power quality detection device based on high precision standard time synchronization technology is studied. Firstly, the research situation of power quality and time synchronization technology is briefly analyzed, and the Network Time Protocol (NTP) time synchronization technology and the calculation method of basic power quality are introduced. Then, based on the high-precision standard time synchronization technology, the system scheme of the power quality detection device is designed. Finally, the system is tested, and the test results are in line with the test expectation, indicating that the system can make a particularly accurate measurement of power quality. The power quality detection system designed in this research improved the detection performance of power quality and is of great significance to the research on online detection of power quality.
AN ECOLOGICAL STUDY OF CARTAGENA LAGOON, PORTO RICO, WITH SPECIAL REFERENCE TO THE BIRDS
Authors: Danforth Stuart T.
Published: October 2020

A total of 105 species of birds are found at Cartagena Lagoon and its immediate vicinity. Of these, 42 are migrants from North America. Another 42 species breed there either regularly or occasionally. Two of these (Progne dominicensis and Vircosylva c. calidris) breed in Porto Rico but winter in South America, and it is possible that a third species (Himantopus mexicanus) does likewise. Twenty-one species come to the lagoon only to feed, though breeding in other parts of the Island. An average of 36 species of birds per day were recorded at the lagoon. The largest day's list was 48 species on April 11, 1924, and the smallest 26 species on August 13, 1924 (when the lagoon was nearly dry). The largest list in t he fall was 45 species on September 30, 1924. Of the 42 species of birds breeding at or in the immediate vicinity of the lagoon, 19 might be called typical lagoon species. Nine of these are entirely dependent upon the marsh for food and shelter, while 10 visit it primarily for food. Three of the ten, namely, Poecilonetta b. bahamensis, Butorides virescens maculatus and Oxyechus vociferus rubidus, visit it because they show a preference for marsh conditions and aquatic food. The other seven occur at the lagoon because of the abundance of food found there rather than on account of any special preference for marsh conditions or aquatic food. In this class I would include Zenaida zenaida lucida, Chaemepelia passerina trochila, Crotophaga ani, Tyrannus d. dominicensis, Agelaius xanthomus, Holoquiscalus niger brachypterus and Dendroica petechia bartholomica. Although some of these birds, namely, Zenaida zenaida lucida, Holoquiscalus n. brachypterus and Dendroica p. bartholomica, nest more or less regularly in the marsh, there are no birds which appear to visit the marsh primarily for shelter. Of the 9 species which are entirely dependant upon the marsh for food and shelter, Colymbus d. dominicus is almost entirely restricted to the cat-tail zone, and Podilymbus podiceps antillarum to the open-water association. Frismatura alleni prefers the sedge and cat-tail zones for nesting. Ixobrychus e. exilis is entirely restricted to the cat-tails for breeding. Porzana flaviventris is found chiefly among the cat-tails and sedges, but its nesting habits are unknown. Gallinula chloropus portoricensis and Fulica caribaea major are chiefly birds of the cat-tail, sedge and grass associations, while Ionornis martinicus prefers the cat-tails for nesting. Himantopus mexicanus prefers the grass association, but it is very adaptable, and establishes it self in almost any zone when it is molested in another.
HISTORY AND CAUSE OF THE RIND DISEASE OF SUGAR CANE
Authors: Johnston John R.
Published: October 2020

1. The symptoms of the rind disease are the eruptions on the rind of the cane from wliich protrude black masses of spores, together with a drying up of the leaves. 2. The disease has been studied for the last twenty years at least in various parts of the world. 3. The fungus causing the rind disease has only one known spore form in its life history. 4. The rind fungus occurs in the Southern United States, all through the West Indies and Demerara; in Natal, Mauritius, British India, Java (?), Australia, and Hawaii. 5. The fungus is what is known as a wound parasite, i. e., capable of infecting cane only through wounds, or cane that is in an otherwise unhealthy condition. It may be classed as an active parasite on certain weak or soft canes such as Bourbon and D116. 6. The rind disease is caused by Melanconium sacchari, one of the fungi imperfecti. 7. Treatment of the disease is restricted to the use of hardy varieties, to adopting such methods as will reduce the moth borer, and to grinding the cane before it is overripe. 8. Melanconium saccharinum and M. iliau have,also heen described on cane, but are not to be considered as causes of the rind disease. 9. The rind disease is common in Porto Rico.
Título en español
Authors: H. B. Cowgill
Published: October 2020

Resumen en español
ŘÍZENÍ VÝKONU TRAKČNÍCH NAPÁJECÍCH STANIC 25 KV
Authors: Novák Jaroslav , Mlynařík Ladislav
Published: October 2020

V první části článku jsou prezentovány hlavní vlastnosti a výhody trakčních napájecích stanic pro soustavu 25 kV 50 Hz s nepřímými polovodičovými měniči. V další části jsou uvedeny informace o perspektivní měničové struktuře pro tyto napájecí stanice.  Hlavní část článku je věnována teoretické analýze metody pro synchronizované řízení výkonu napájecích stanic s polovodičovými měniči.
UPLATNENIE VYBRANÝCH NÁSTROJOV CONTROLLINGU V RIADENÍ NÁKLADOV DOPRAVNÝCH PODNIKOV A ICH VYUŽITIE V REPORTINGU
Authors: Poniščiaková Olga , Kicová Eva
Published: October 2020

Z hľadiska zvyšujúcej sa zložitosti podnikových systémov a ich využitia je nevyhnutným základom každej úspešnej cesty taký systém, ktorý integruje nielen spracovanie informácií, tvorbu plánov, ale aj analýzu a kontrolu. Veľmi dôležitá je aj možnosť prijímať správne a rýchle rozhodnutia, čím sa znižuje pravdepodobnosť možných rizík a nebezpečenstiev na minimum. Controlling je v tomto kontexte veľmi dôležitým nástrojom pre podporu riadenia a rozhodovania. Príspevok prináša analýzu controllingových nástrojov s ohľadom na ich uplatnenie v riadení dopravných spoločností. Dôraz je kladený najmä na controllingové riadenie nákladov, ich controllingovú kategorizáciu v špecifických podmienkach dopravných podnikov ako aj ich následné využitie pri riadení zisku. Pre dosiahnutie cieľa boli využité viaceré metodológie, nielen pri čiastkových cieľoch - získavaní a spracovávaní teoretických poznatkov - ale aj pri ďalšom riešení, návrhoch praktického využitia vybraných nástrojov controllingu v dopravných spoločnostiach. Predmetná problematika bola riešená s využitím vybraných kvalitatívnych metód, opierajúcich sa o indukciu so snahou pozorovať, zisťovať pravidelnosti, vytvárať závery a teórie za účelom získania naratívnych výstupov. Teoretické výstupy sú výsledkom spracovania dostupných poznatkov o controllingu a jeho vývoji, praktická rovina poskytuj výsledok vo forme návrhu uplatnenia vybraných nástrojov controllingu v podmienkach dopravných spoločností, pôsobiacich v Slovenskej republike. Príspevok možno považovať za relevantný zdroj poznania a pochopenia riešenej problematiky, ponúka metodický návrh, uplatniteľný vo všeobecnosti pre podniky, ktorých manažment sa pre zavádzanie a využívanie controllingových nástrojov rozhodne.
Bazı İki ve Altı Sıralı Arpa (Hordeum vulgare L.) Çeşitlerinin Isparta Koşullarında Performansları
Authors: ŞENER Aykut , ATAR Bekir , KARA Burhan
Published: October 2020

Öz: Araştırma yerli ve yabancı arpa çeşitlerinin bölgedeki verim ve verim ögelerini belirlemek amacıyla 2015-16 ve 2016-17 yıllarında yürütülmüştür. Çalışmada üçü 2 sıralı, dördü 6 sıralı yedi arpa çeşidi tesadüf blokları deneme desenine göre 3 tekerrürlü olarak ekilmiş ve değerlendirilmiştir. Verim ve verim özellikleri bakımından çeşitler ve yıllar arasındaki farklar istatistiksel olarak önemli olmuştur. Verim bakımından 6 sıralı Scarpia çeşidi (422 kg da-1) ile 2 sıralı Tarım92 çeşidi (406 kg da-1) ilk iki sırada yer almıştır. Bitki boyu ve başak uzunluğu bakımından Aydanhanım, başakta tane sayısı bakımından Kral97, Bin tane ve hektolitre ağırlığı bakımından Tarım92 çeşitleri öne çıkmıştır.
Field-Dependent Charge Collection Model for Thin Film Organic Photovoltaics
Authors: KURT Hasan
Published: October 2020

In this study, we developed a unified charge collection model using optical cavity dependent charge carrier generation and non-uniform built-in electric field distribution within a bulk heterojunction photovoltaic device. The charge collection model relies on the experimental inputs related to the charge carrier dynamics such as mobilities of charge carriers, recombination lifetime, and junction width of charge carrier species. Optical cavity modes and field strength were calculated using the experimental variable angle ellipsometry analysis of individual components of the devices. In order to evaluate the model, ambient processed PCDTBT:PC71BM based conventional and inverted derive architectures were utilized to underline the effect of unintentional doping and distinct optical cavity modes. The simulated external quantum efficiency and short-circuit current density profiles from the model were compared to the experimental results with differing active layers thicknesses and device architectures. The proposed charge collection model presented a high degree of correlation with the experimental results and underlined its validity for further application on other types of organic photovoltaic devices.
TBDY 2018 Basitleştirilmiş Tasarım Kurallarının Taban Kesme Kuvvetine Etkisinin İncelenmesi
Authors: BALUN Bilal , NEMUTLU Ömer Faruk , SARI Ali
Published: October 2020

Depremlerin yıkıcı etkileri deprem tasarım kurallarını içeren yönetmeliklerin kullanılmasını zorunlu kılmaktadır. Geçmişten günümüze ülkemizde can ve mal kaybına sebep olan birçok deprem meydana gelmiştir. Deprem yönetmelikleri depremlerin yıkıcı etkilerini azaltmak için kullanılırken günümüz tasarım anlayışına da cevap vermelidir. 2018 yılında yürürlüğe giren Türkiye Bina Deprem Yönetmeliği (TBDY 2018), 2007 Deprem Bölgelerinde Yapılacak Binalar Hakkında Yönetmeliğine (DBYBHY 2007) göre içerik ve kapsam bakımından değişikliğe uğramıştır. 2018 deprem yönetmeliğine eklenen bölümlerden biri de düzenli yerinde dökme betonarme binalar için basitleştirilmiş tasarım kurallarıdır. Bu bölüme göre belirli tasarım sınırları içerisinde kalma koşuluyla, basitleştirilmiş hesap esasları kullanılarak yapıların deprem karşı tasarımları karmaşıklıktan sıyrılmaktadır. Bu çalışmada TBDY 2018 bölüm 17’de belirtilen iki farklı deprem tasarım sınıfı için basitleştirilmiş ve standart hesap yöntemlerine göre belirlenen bir yapının taban kesme kuvvetleri karşılaştırılmıştır. Yerel zemin sınıfları ve bina yüksekliği bu bölümün sınırları içerisinde kalacak şekilde değişken olarak belirlenmiştir. Yapılan analizler sonucunda deprem tasarım sınıfının, yerel zemin sınıfının ve yapının kat sayısının basitleştirilmiş deprem hesabı ile standart deprem hesabı arasında fark oluşturduğu ortaya çıkmıştır. Genel olarak basitleştirilmiş hesaptan elde edilen taban kesme kuvvetleri standart yöntem ile elde edilen taban kesme kuvvetlerinden daha büyük değerler elde etmiştir.
Tarihi Yapıların Temel Sistemlerinin Güçlendirilmesi
Authors: FIRAT Seyhan , IŞIK Nihat , SELÇUK Emine
Published: October 2020

Tarihi eserler tüm insanlığın kültürel mirasıdır. Zaman içinde pek çok sebeplerle meydana gelen oturma ve taşıma gücü problemleriyle karşı karşıya kalmaktadırlar. Bu yapıların gerek aldığı hasarlar, gerekse yeniden ve farklı amaçlarla kullanıma açılmaları nedeniyle onarımlarının yapılması gerekliliği ortaya çıkmaktadır. Bu çalışmalar planlanmadan önce varsa hasar boyutları ve nedenleri tespit edilmeli, yapısal etütler, malzeme ve zemin etütleri hassasiyetle yapılmalı ve tarihi dokuya en az müdahale gerektirecek çözümler seçilmelidir. Yapılan işlemler geri alınabilir ve dönüştürülebilir olmalıdır. Temeller de tarihi yapının anatomisinin bir parçası olarak mümkün olduğu kadar korunmalıdır. Bu çalışmada tarihi yapıların temelleri, onarım ve güçlendirme nedenleri ile temel sistemlerine yapılan iyileştirmeler örnekler ışığında incelenmiştir. Ayrıca Türk Mimarlık Tarihinin önemli bir yapısı olan Gazi Mustafa Kemal Paşa Muallim Mektebi’ne drenaj amaçlı yapılan kazı çalışması Plaxis 2D yazılımında modellenmiş, yapı temeli deplasmanları ve zemin davranışı yorumlanmıştır. Farklı derinlik, farklı genişlik ve farklı zemin özellikleriyle oluşturulan senaryolar da analiz edilmiş ve yorumlanmıştır. Sonuç olarak yapılan kazı çalışmasının yapıya zararlı etkisinin olmadığı ve zeminde taşıma gücü problemlerinden önce kabarmaya bağlı deplasmanlar oluştuğu gözlenmiştir.
A Confession of Female Smokers in Medan about Their Smoking Habit (Cigarette and Chewing Tobacco): A Preliminary Study
Authors: Afriani Miskah , Binti Mohd Yusop Yuzana , Bin Muhamed Yusof Harmy
Published: October 2020

Indonesia is the country with the highest number of smokers in ASEAN, with 65.19 million people. Equivalent is 34% of the total population of Indonesia in 2016. As 2545 women smoke, they smoke in various types, such as cigarettes, chewing tobacco, and vape (SDKI, 2018). Smoking prevalence among women is lower than that for men in most countries, but the rate is increasing rapidly from 4.2 percent to 6.7 percent in 2010-2013 (Riskesdas,2013).This research used qualitative approach. Semi-structured interviews were held with 47 individuals from Medan city. A purposive sample was used who self-identified as female smokers in the past 30-days. Most of the participants who volunteered to take part in the study were over 25 years old. Tobacco users are divided into two focal categories which are cigarette smokers and chewing tobacco addicts, 31 reported as cigarette smokers, and 16 were reported having a chewing tobacco habit. Researches categorized cigarette users or smokers as CU and chewing tobacco users as CTU. The analysis of transcripts from the interviews revealed five main themes: 1) Personal problem lead to smoking (CU) 2) School friends’ influences initiate the habit (CU) 3)  Family tradition originate the chewing tobacco habit (CTU) 4) Prevent egoistic status from the tribe (CTU) and 5) Intent and struggle to quit but unsuccessful for CU but not CTU. Acclimatizing health promotion awareness and activities shall be concentrate on such as oral health, quit smoking and chewing tobacco program as well as motivational improvement approach to quit the smoking
Work Satisfaction Level of Private School Teachers in Yogyakarta Indonesia
Authors: Hasanah Enung , Suyatno Suyatno , Tugino Tugino , Ali Syahid
Published: October 2020

This article aims to explore the level of teacher job satisfaction based on external factors, namely organizational policy factors, availability of promotion opportunities, and direct supervisor supervision. Participants in this study were 216 Muhammadiyah high school teachers in the Special Region of Yogyakarta, Indonesia, consisting of 79 men and 137 women. They become participants in this research voluntarily and are determined randomly. The data collection method was carried out by the teachers filling out the survey instruments deliberately. The data that has collected, then we process it using descriptive quantitative data processing techniques using SPSS 25. The results show that 1). The level of teacher job satisfaction from the aspect of organizational policy has a dominant distribution in the very high category (79.6%), in the high category was 16.7%, in the medium category was 3.2%, while those in the low category were as much as 0.5% ; 2) The level of teacher job satisfaction regarding supervision was included in the very high category (89.8%), in the high category was 18.3%, in the medium category was 0.9%, and in the low category were as much as 0.9%; 3) The level of teacher satisfaction on aspects of promotion opportunity has a dominant distribution in the very high category (81%), in the high category was 11.1%, in the medium category was 7.4%, and in the low category were as much us 0.5%. These results indicate that the level of job satisfaction of teachers at SMA Muhammadiyah in Yogyakarta Indonesia is at a very high level of satisfaction. In the future, further research is needed regarding the level of teacher job satisfaction from various other factors, both internal and external, to obtain a more comprehensive picture.
Integration of Nationalistic and Religious Values in Islamic Education: Study in Integrated Islamic School
Authors: Fuadi Akhsanul , Suyatno Suyatno
Published: October 2020

The education that integrates nationalistic and religious values expected to transform the student to be good citizens and God’ obedient servants. This research aims to explore two purposes: first, what is the purpose based on the integration of nationalistic and religious in learning in Integrated Islamic School; second, how is the teacher’s strategy in Integrated Islamic School in integrating nationalistic and religious in learning conducted. This research is qualitative research with case study approach. The data was taken from the interview of seven teachers in Integrated Islamic School of Yogyakarta Region from primary school to secondary school and documentation. The data collected was analyzed by interactively inductive data analysis technique of Miles and Huberman model consisting of data collection, data reduction, data display, and conclusion withdrawal. The finding of this research showed that; first, the integration of nationalistic and religious values was conducted based on the ideal Indonesian human concept that is the obedient human of Indonesian towards the state in which the main indicator is nationalism also the obedient human of Indonesian towards God in which the main indicator is religious soul. Second, the integration of nationalistic and religious values conducted through three main strategies, namely; integration in curriculum, co-curriculum, and extraculliculer; internalization of nationalistic and religious values; and habitual activity of nationalistic and religious values in the school culture. The finding of this research can be used as reference for teachers in implementing the strategy in integrating nationalistic and religious values to students.
Does Formalization of Informal Enterprises Matter? Evidence from Rwanda
Authors: Maniraguha Faustin
Published: October 2020

In this decade, the formalization of informal sector is challenging as it provides jobs to the big number of the population and on the other hand, this group of active population work in conditions, which do not allow them to benefit some advantages from the government and these lead to not providing enough contribution to the economic growth. The main objective of the study was to find out the factors underlying for formalization of informal enterprises in Rwanda. In order to respond to the main objective, we used a desk research approach and we found that there is a necessity of enterprise formalization in Rwanda and the identified key factors are the enterprise motives/long term objectives, cash less economy/innovation in payment system and government policy for enterprise registration. The study also illustrated the factors or ways for private informal-rural enterprise formalization process may consider and some of them are affordable cost of taxation, accessibility to finance, accessibility to the markets as well as the time taken for getting legal documents. From the findings, the study recommend that the consistency capacity building so that to help managers to understand the necessity of informal sector formalization, government  to continue working on the minimization of  the costs related to the enterprise registration that include time, distance and other procedures and government also to continue enhancing infrastructures in rural zones. The study used secondary data both qualitative and quantitative from existing reports and data from National Institute of statistics of Rwanda.
Tjong Brothers' Participation in Deli Land Development
Authors: Rudiansyah Rudiansyah , Nalan Arthur S.
Published: October 2020

Deli land is originally awakened from the activities of the planters and Chinese merchants since the 1860-s. With the first center is around the Esplanade on the east side of the Deli River. The development of Deli land is followed by the building of Kesawan area where the Chinese community settlements as well as a place to provide goods and shops that serve the needs of the community, especially for plantation areas. Then, the Chinese played the role of middlemen minority, which played a great role in the growth and development of Deli land. The research was titled “Participation of Tjong brothers in the development of Deli land”. It uses of the historical explanation theory from Kuntowijoyo. In this article tells the figure of Tjong Yong Hian and Tjong A Fie who came from Mexian, Guangdong, China, wander to Deli land and also build a plantation business with the Sultanate of Deli and the Dutch East Indies government. Not only that, Tjong brothers also contributed to the development in the Deli land or Medan city now. They also build a place of worship, schools, banks, rail transportation, bridges, markets and hospitals.
Smartphone Based Authentic Learning Design Model by Paying Attention to the Characteristics of Learners in Increasing the Ability to Write, Communicate, and Learners'
Authors:   Dept. of science, Fatirul Dr. Drs. Achmad Noor
Published: October 2020

Designing learning is oriented towards real / authentic things, to be synergized with the information structures that students already have. Everything related to information / messages to be conveyed is always associated with real experiences or events in the field which will give students more challenges to be able to find out more about what they already know and even experience. The message / information to be conveyed is of course not only done face-to-face, but also by using learning media. Communication media that are easy to use and fun and can be done at any time are the main part of this research design. Today, smartphone media is no longer a luxury item and is even a necessity for every individual. This learning design uses a smartphone as a communication tool between learners and learners, between learners and learners, and between learners and other learning sources. This research will facilitate learners' willingness to learn by considering the characteristics of the learners and the ease with which learners participate in the learning process, so that the learning process will not be boring and have fun. Other characteristics in this study will be considered such as achievement motivation and learning styles. This research is a type of development research that refers to the development research steps of Borg & Gall (2003). Meanwhile, the steps in developing a learning design model refer to the Dick & Carey (2001) development design. The results of product validation found that the attractiveness of the learning design model presentation program for students was found to be 90% said it was feasible, the relevance of the material studied said 95% said it was feasible, the benefits of smartphone application media and the material studied said 95% was feasible, the suitability of the material being studied with easy access to the material says 90% feasible, and Communications in online tutorials by learners say 95% feasible. The conclusion obtained after the implementation in the field is that authentic learning products can be used by lecturers and teachers in designing learning at schools and colleges.
Gaming una estrategia para la rehabilitación de personas con discapacidad
Authors:   Fundación Universitaria Panamericana, Molero Suarez Luis Guillermo , Ospina Rodríguez Pablo Emilio ,   Fundación Universitaria Panamericana, Quevedo Martha Liliana ,   Universitaria Minuto de Dios – UNIMINUTO, Montenegro Romero José Luis ,   Fundación Universitaria Panamericana, Castiblanco Rosero Luis Daniel ,   Fundación Universitaria Panamericana
Published: October 2020

El objetivo del estudio es analizar el GAMING desde la perspectiva de un conjunto sistemático de técnicas de desarrollo de aplicaciones y accesorios tecnológicos orientados hacia los videojuegos, como una estrategia para la rehabilitación de personas con discapacidad, haciendo las reflexiones necesarias acerca de la esencia de lo que esta nueva generación de productos tecnológicos permite lograr en estos escenarios. Metodológicamente está orientada bajo el paradigma cualitativo de carácter documental, transaccional, con un diseño no experimental. En este orden de ideas, se desnuda la discapacidad desde la figura de la gamificación y hasta qué punto esta tecnología permite mejorar significativamente o incluso superar diversas discapacidades siendo vista desde diferentes entornos virtuales, los cuales, establecen criterios robustos y probados científicamente para establecer mejorías en cuanto a la rehabilitación se refiere. En el contenido se analizó a detalle los siguientes puntos: 1) GAMING, una filosofía estratégica para casos complejos, 2) Rehabilitación y GAMING, 3) Entornos de Desarrollo para el GAMING en personas con discapacidad. La sistematización de los ciclos de rehabilitación haciendo uso de los ambientes gamificados, se han convertido en poderosas herramientas para optimizar estas áreas importantes de la salud, logrando favorecer considerablemente a todo paciente con discapacidad reducida, en contraste, con aquellos pacientes que carecen de ella. Como conclusión, se obtuvo que una ventaja considerable de estos ambientes virtuales gamificados es que pueden recrear diversos escenarios de acuerdo al paciente, estableciendo de esta forma, pautas importantes de las cuales carece el método tradicional. En la actualidad, existen una nutrida gama de entornos para el desarrollo de ambientes gamificados, así como también, herramientas que permiten crear entornos en 3D, realidad virtual o realidad aumentada lo que aumenta la estimulación de los sentidos y refuerza las estrategias para lograr una rehabilitación temprana.
Aproximaciones epistémicas para comprender el papel de la universidad ante la ciencia y la investigación
Authors:   Universidad del Centro del Bajío, Ojeda Sampson Alejandra
Published: October 2020

Los objetivos del estudio son 1. Mostrar la pertenencia onto-epistémica del positivismo y la dialéctica crítica; 2. Mostrar la pertinencia tecno-procedimental del positivismo y la dialéctica crítica y; 3. Mostrar el papel actual de las universidades ante la ciencia. Se realizó la investigación con el método de la dialéctica crítica. Con base en éste, se construyó el esquema de investigación asumiendo la lógica de apropiación-descubrimiento del objeto de investigación en un primer momento. En un segundo momento se construyó el esquema de explicación con base en la lógica de exposición de resultados; de aquí procedió la estructura del texto. Como resultado se conoció que el sujeto se estructura con tanta coherencia interna con respecto a su sociedad que aparece como óntico lo que fue una construcción social. La ciencia también es una construcción social producto de particulares condiciones. Ésta está constituida de paradigmas científicos, los cuales obedecen a planteamientos ontoepistemológicos distintos, observándose no sólo diferentes, sino opuestos. La dialéctica crítica y el positivismo son métodos con proceso rigurosos de realizar investigación, pero con formas tecno-procedimentales distintas, producto de su postura onto-epistemológica y teleológica. La universidad al enseñar a los alumnos a investigar, pocas lo asumen con rigurosidad y cuando lo hacen, insertan como único método el positivista, sea cuantitativo o cualitativo, dejando fuera la reflexión de los supuestos onto-epistemológicos que lo conforman. De esta manera el alumno e incluso después el investigador científico, no percibe su filiación teórica al momento de la investigación, mucho menos la existencia de otras maneras de construir conocimiento científico. Finalmente se concluye que será correcto un método de investigación u otro; todo depende de la postura teórica del sujeto investigador, no del objeto de investigación en sí. Las universidades deben incluir la reflexión filosófica y epistémica para la comprensión de la ciencia y la investigación.
Costos ocultos, una herramienta para la competitividad de las empresas constructoras
Authors:   Universidad de Guanajuato, Lozano Montero Eva
Published: October 2020

En México y a nivel global, todas las empresas incurren en costos ocultos, los cuales se busca reducir; lo importante es detectarlos e implementar estrategias para su eliminación, por lo que el objetivo del presente trabajo de investigación es analizar que la implementación de la herramienta de costos ocultos en las empresas constructoras contribuya a la detección oportuna y control de los mismos, así como, a la permanencia y competitividad de las organizaciones, reflejándose en las utilidades y en el desarrollo organizacional. A través de un análisis exhaustivo de la literatura y considerando un estudio de caso referente a la industria de la construcción, en el presente estudio se evidencia que, al aplicar la herramienta de costos ocultos, se garantiza la competitividad en un mercado exigente y globalizado. Los resultados muestran los principales costos ocultos en el sector de la construcción y sugieren que, el desconocer los costos ocultos recurrentes en la operatividad de las constructoras, conlleva a decisiones que desencadenan costos ocultos adicionales y resultados desfavorables. El análisis de una adecuada gestión preventiva tanto en oficina central como en campo, así como la implementación de estrategias que contribuyan a evitar o reducir actividades innecesarias, repercute en el incremento del valor de la organización. Además, se determinó que, si se capacita al recurso humano y se detectan indicadores en el proceso de obra, contribuirán a la generación de valor de las constructoras.
Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Pada Usaha Mikro Kecil Menengah (UMKM) Di Kota Makassar
Authors: Arisanty Razak Linda Arisanty Razak , Indrayani Syarthini
Published: October 2020

Penelitian ini bertujuan untuk menganalisis penerapan kebijakan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) di Kota Makassar serta faktor-faktor kendala yang dihadapi pengusaha UMKM dalam melakukan pencatatan dan penyusunan laporan keuangan yang mengacu pada SAK ETAP. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Tekhnik pengumpulan data yang digunakan adalah wawancara, observasi dan dokumentasi pada pengusaha Usaha Mikro kecil Menengah (UMKM) di kota Makassar. Teknik analisis data yang digunakan adalah triangulasi sumber, dan analisis data yang digunakan adalah model analisis interaktif. Hasil penelitian menunjukkan; Pelaku UMKM tidak menerapkan SAK-ETAP dalam menyusun laporan keuangan karena tidak memahami SAK-ETAP. Pelaku UMKM menganggap pencatatan yang dilakukan selama usaha berjalan sudah berjalan efektif serta lebih sederhana. Kendala-kendala pelaku UMKM dalam menerapkan SAK-ETAP yaitu sebagai berikut: kurangnya pengetahuan pelaku UMKM tentang SAK-ETAP, belum adanya tenaga akuntansi yang professional, kurangnya pemahaman mengenai pentingnya pencatatan dan penyusunan laporan keuangan, serta belum efektifnya sosialisasi dari pihak yang berkompeten tentang SAK-ETAP. Penelitian ini diharapkan akan memberikan manfaat bagi pihak-pihak para pelaku UMKM agar dapat memperoleh solusi terhadap kendala dalam penerapan SAK ETAP maupun pihak yang berkompoten untuk secara efektif mensosialisasikan penerapan SAK ETAP secara menyeluruh
Penerapan Perencanaan Pajak Penghasilan Pasal 21 Sebagai Upaya Penghematan Pph Badan Pada PT. Sang Hyang Seri (Persero) Cabang Sidrap
Authors: Yunus Muhammad
Published: October 2020

Tujuan dari penelitian ini adalah untuk mengetahui penerapan perencanaan pajak (Tax Planning) untuk menghemat PPh badan dan  mengetahui jumlah pajak terutang yang harus dibayar seteleh diterapkannya perencanaan pajak (Tax Planning) PT. Sang Hyang Seri (Persero) Cabang Sidrap. Penelitian ini menggunakan metode analisis data deskriptif kuantitatif tanpa menggunakan analisis statistik. Analisis data deskriptif kuantitatif merupakan penelitian yang spesifikasinya adalah sistematis, terencana, dan terstruktur dengan jelas sejak awal hingga pembuatan desain penelitiannya. Penelitian deskriptif kuantitatif ini juga menggunakan pendekatan dengan metode observasi dan dokumentasi ke pihak yang terkait dengan PT. Sang Hyang Seri (Persero) Cabang Sidrap. Hasil dari penelitian ini adalah dari tiga metode pemotongan PPh pasal 21 karyawan yaitu gross methode, net methode, dan gross up methode hanya metode gross up yang dapat menghemat PPh badan karena dapat dibiayakan sehingga tercipta suatu penghematan pajak. Strategi perpajakan ini juga akan menstimulasi karyawan untuk meningkatkan produktifitasnya atau meningkatkan kinerjanya karena pendapatan yang diperoleh lebih besar, jadi metode yang paling baik dilakukan dibandingkan metode lain yaitu gross up method (memberikan karyawan tunjangan pajak).
Pengaruh Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Dengan Risiko Sebagai Variabel Moderasi
Authors: Hasmi Nurlaila
Published: October 2020

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kualitas pelayanan pajak terhadap kepatuhan wajib pajak dan menguji pengaruh risiko dalam hubungan interaksi antara kualitas pelayanan pajak terhadap kepatuhan wajib pajak pada Wajib Pajak (WP) Badan di Kantor Pelayanan Pajak (KPP) Madya Makassar. Pendekatan yang digunakan, yaitu pendekatan kuantitatif. Data yang digunakan dalam penelitian ini adalah data primer. Pengumpulan data tersebut diperoleh melalui daftar pertanyaan (kuesioner) yang disebarkan sendiri oleh peneliti secara langsung ke wajib pajak atau dikirim melalui surat email yang terdaftar di KPP Madya Makassar. Penyebaran kuesioner kepada wajib pajak berlangsung selama kurang lebih dua bulan. Kuesioner sebanyak 200 eksamplar ke beberapa Wajib Pajak Badan yang tersebar di Propinsi Sulawesi Selatan, Sulawesi Barat dan Sulawesi Tenggara dengan populasi sasaran sebanyak 390 Wajib Pajak Badan. Dari 200 kuesioner yang dibagikan, kuesioner yang kembali sebanyak 198 eksamplar (Response Rate = 99%. Setelah dilakukan pemeriksaan, terdapat 14 kuesioner yang digugurkan karena tidak melengkapi data pada pertanyaan dan pernyataan dalam kuesioner, sehingga secara keseluruhan terdapat 184 kuesioner yang layak untuk dianalisis (Useable Response Rate = 92 %). Data dianalisis menggunakkan regresi linear berganda menggunakan SPSS versi 21. Hasil penelitian secara parsial menunjukkan bahwa kualitas pelayanan pajak berpengaruh terhadap kepatuhan wajib pajak. Namun hasil yang berbeda diperoleh dengan menggunakan variabel risiko sebagai pemoderasi. Hasil penelitian menunjukkan bahwa risiko tidak mampu memoderasi hubungan antara kualitas pelayanan pajak terhadap kepatuhan wajib pajak.
Pengaruh Modal Kerja, Pinjaman dan Simpanan terhadap Pendapatan Usaha di Pasar Rakyat Sentral Sungguminasa
Authors: Patiware Andi
Published: October 2020

Tujuan penelitian ini adalah (i) untuk mengetahui pengaruh modal kerja terhadap pendapatan usaha; (ii) untuk mengetahui pengaruh peminjaman terhadap pendapatan usaha (iii) untuk mengetahui pengaruh simpanan terhadap pendapatan usaha di Pasar Rakyat Sentral Sungguminasa. Peneltian ini menggunakan metode survey dengan mempergunakan sampel 35.Penelitian ini menggunakan analisis deskriptif-kualitatitf. Hasil penelitian ini menunjukkan bahwa (i) modal Kerja berpengaruh terhadap pendapatan usaha; (ii) pinjaman tidak berpengaruh terhadap pendapatan usaha di Pasar Sungguminasa; (iii) simpanan berpengaruh terhadap pendapatan usaha di Pasar Sungguminasa.
Prediksi Financial Distres Dengan Menggunakan Informasi Fundamental (Studi Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia)
Authors: - Ramly , Razak Linda Arisanty , Sulaeha Sitti , Hasan Asriani
Published: October 2020

Tujuan penelitian memprediksi financial distres dengan menggunakan informasi fundamental yaitu dengan menguji hubungan antara currrent ratio (CR), debt to equity ratio (DER), return on asset (ROA), inventory turnover (ITO) terhadap financial distres. Data yang digunakan merupakan data sekunder berupa laporan keuangan perusahaan mulai tahun 2014 hingga tahun 2018. Teknik perhitungan yang digunakan dalam penelitian ini adalah menggunakan metode Altman dan perhitungan rasio keuangan. Teknik analisis data yang digunakan dalam penelitian adalah analisis regresi linear berganda. Hasil penelitian menunjukkan  variabel currrent ratio (CR), debt to equity ratio (DER), return on asset (ROA) memiliki hubungan yang signifikan terhadap financial distres sementara inventory turnover (ITO) memperoleh hasil yang tidak signifikan.
Fenomenologis Penerapan Akuntansi Dalam Rumah Tangga Pada Guru-Guru SMK Publik Makassar
Authors: Hasmi Nurlaila
Published: October 2020

Every family has family financial management & acts as a manager, how each family will manage finances will be different, and usually the family finances will be fully regulated by the Housewife (wife). This research tries to reveal the role of teachers in Makassar Public Vocational School on how informants apply household accounting and manage their finances in the household on 4 (four) important things, namely: budgeting, recording, decision making and long-term planning. This study provides findings from a phenomenological study of accounting in the household.

This study aims to uncover family financial planning oriented to explore financial management in the families of teachers in Makassar Public Vocational Schools. The focus of discussion and observation is sought to answer the problem of teachers' understanding of the budget in family financial planning. The qualitative method used in this research uses the theoretical basis for the study of phenomenology. The results of the study it can be concluded that the importance of the role of accounting in the household to be able to plan every budget in the household, recording, decision making and long-term planning in the household. This will have a very good impact on controlling the financial cycle and to avoid misunderstandings between husband and wife, as well as the need for long-term decision making and planning in managing family finances better and more precisely.