bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS PERPAJAKAN TERHADAP BENTUK USAHA TETAP BERBASIS LAYANAN APLIKASI
Authors: Saputra Muhammad Ferdian , Firmansyah Amrie
Published: May 2020

Penelitian ini bertujuan untuk mengulas perpajakan terhadap badan usaha tetap untuk jasa transportasi berbasis layanan aplikasi. Penelitian ini menggunakan objek Uber (Asia) Ltd yang terdaftar sebagai Wajib Pajak pada KPP Badan dan Orang Asing sejak tahun 2014 sampai dengan 2017. Penelitian ini menggunakan metode kualitatif dan dilakukan selama bulan April-Agustus 2017. Dalam penelitian ini, teknik pengumpulan data dilakukan dengan dokumentasi literature dan wawancara mendalam. Pemilihan informan berdasarkan pertimbangan keilmuan dan pengalaman para informan tersebut di bidang perpajakan internasional. Adapun hal-hal yang ditanyakan kepada informan meliputi perusahaan jasa daring (online), penentuan definisi Badan Usaha Tetap berdasarkan aspek keberadaan, aspek penghasilan dan core business (objektif).Penelitian ini menyimpulkan bahwa secara konseptual kantor perwakilan Uber (Asia) Ltd telah memenuhi aspek keberadaan nonfisik. Namun, karena peraturan-peraturan yang berlaku masih belum mengakomodasi konsep virtual/digital presence, kantor perwakilan Uber (Asia) Ltd dianggap belum memenuhi aspek keberadaan suatu BUT di Indonesia. Selanjutnya, Secara konseptual kantor perwakilan Uber (Asia) Ltd telah memenuhi aspek melakukan aktivitas dalam rangka mencari penghasilan di Indonesia. Namun, berdasarkan ketentuan yang ada kantor perwakilan Uber (Asia) Ltd tersebut masih dianggap sebagai kantor perwakilan yang tidak melakukan kegiatan dalam rangka mencari penghasilan di Indonesia.
Analisis Persepsi Budget Analyst dalam Penelaahan Aspek Efisiensi pada Dokumen RKAKL
Authors: Suliantoro Irwan
Published: May 2020

Salah satu tugas dan fungsi Direktorat Jenderal Anggaran (DJA) adalah melaksanakan kebijakan di bidang penyusunan anggaran belanja Kementerian/Lembaga (K/L) yang diwujudkan antara lain dalam bentuk penelaahan  dokumen Rencana Kerja dan Anggaran Kementerian/Lembaga (RKAKL). Penelaahan RKAKL merupakan forum pembahasan RKAKL antara K/L dengan Ditjen Anggaran  dan Bappenas.  Sebelum tahun angaran 2019, penelaahan terhadap kebijakan efisiensi dilakukan antara lain dengan menelaah relevansi antara kegiatan, output, dan komponen dengan anggarannya. Penelaahan yang dilakukan oleh budget analyst hanya sampai pada level komponen, tidak sampai level akun dan rincian/detil biaya (komponen merupakan aktivitas/tahapan yang diperlukan dalam pencapaian output/sub-output). Yang menjadi fokus perhatian adalah apabila penelaahan dilakukan hanya sampai level komponen, apakah penelaahan yang dilakukan dapat menghasilkan rencana kinerja dengan alokasi anggaran yang efisien (dalam tataran perencanaan) ?Sumber data penelitian ini berasal dari hasil kuesioner yang dapat disimpulkan bahwa  responden mempunyai persepsi bahwa untuk menghasilkan rencana kinerja dengan alokasi anggaran yang efisien, perlu dilakukan  penelaahan hingga level detil/rincian belanja. Hampir seluruh responden juga berpendapat bahwa penelaahan tatap muka lebih efektif daripada penelahaan secara online. Dengan demikian penelaahan on line tidak bisa menggantikan sepenuhnya fungsi penelaahan tatap muka. Terhadap penelaahan RKAKL dilevel detil, DJA sudah menginisiasinya melalui Peraturan Menteri Keuangan yang mengamanatkan agar penelaahan RKAKL tahun anggaran 2019 dilakukan hingga level detil/rincian belanja. Namun demikian, mengingat penelaahan di level detil memerlukan waktu yang relatif lebih lama, maka selain fokus ke output baru, perlu dipertimbangkan untuk memprioritaskan penelaahan pada komponen baru. Implikasinya, aplikasi RKAKL perlu mengakomodir referensi data komponen baik yang telah, sedang, dan akan digunakan.
MONITORING SETORAN SATKER PENGGUNA DANA PENERIMAAN NEGARA BUKAN PAJAK
Authors: Sumantri Joko
Published: May 2020

Monitoring the transfer of money to the state treasury and the use of PNBP funds is needed so that the funds allocated are right on target according to the provisions. This study tries to determine the suitability of the implementation of the monitoring task of PNBP user satker deposits by the Regional Office of the Directorate General of Treasury with applicable regulations. Using the descriptive research method, it was found that the implementation of the monitoring task of PNBP user satker deposits in the Regional Office of the Directorate General of Treasury of West Java and DKI Jakarta was still different in their implementation. In addition, there is still a need to fulfill the needs and expand the authority of the Regional Office of the Directorate General of Treasury.
ANALISIS RELEVANSI PENERAPAN AKUNTANSI DANA PADA AKUNTANSI PEMERINTAH INDONESIA
Authors: Sugiyanto Hari
Published: May 2020

The Indonesian government has applied the accrual basis in preparing its financial statements. However, it is possible to implement fund accounting. In the PP Conceptual Framework Number 71 Year 2010 it is stated that the Indonesian government can apply fund accounting for control purposes. Fund Accounting is an accounting system that is often used by non-profit organizations and public sector institutions, including government. The system is a method of recording and displaying entities in accounting such as assets and liabilities which are grouped according to their respective uses.This study aims to determine the relevance of the application of fund accounting in Indonesia and conduct a literature study on fund accounting practices in the United States government.Although the Indonesian government has applied accrual-based accounting, it does not rule out the possibility that fund accounting will be applied. Of course the authorized entity needs to draw up relevant regulations so that the accounting of funds is relevant to the implementation of accrual-based government accounting.
Impact of COVID-19 on public mental health and the buffering effect of sense of coherence
Authors: Schäfer Sarah , Sopp Roxanne , Schanz Christian , Staginnus Marlene , Göritz Anja S. , Michael Tanja
Published: May 2020

Abstract Introduction. It is claimed that the COVID-19 pandemic has a negative impact on mental health. However, to date, prospective studies are lacking. Moreover, it is important to identify which factors modulate the stress response to the pandemic. Previously, sense of coherence (SOC) has emerged as a particularly important resistance factor. Objective. This prospective study aimed to assess the impact of the COVID-19 outbreak on mental health and to investigate the ability of pre-outbreak SOC levels to predict changes in psychopathological symptoms.Methods. The study assessed psychopathological symptoms and SOC before and after the COVID-19 outbreak as well as post-outbreak COVID-19-related traumatic distress in a German-speaking sample (N=1,591). Bivariate latent change score (BLCS) modelling was used to analyse pre-to-post outbreak changes in psychopathological symptoms and the ability of SOC to predict symptom changes.Results. Overall, there was no change in psychopathological symptoms. However, on individual-respondent level 10% experienced a clinically significant increase in psychopathological symptoms, and 15% met cut-off criteria for COVID-19-related traumatic distress. Using BLCS modelling, we identified a high-stress group experiencing an increase in psychopathological symptoms and a decrease in SOC and a low-stress group showing the reversed pattern. Changes in SOC and psychopathological symptoms were predicted by pre-outbreak SOC and psychopathological symptom levels. Conclusions. Although mental health was stable in most respondents, a relevant proportion of the sample experienced increased psychopathological symptoms due to COVID-19. Since higher SOC was predictive of smaller changes in symptom levels, SOC training might be a promising approach to enhance resistance to stressors.
Fundamental problems with the "credibility ceiling" method for meta-analyses
Authors: Mathur Maya B , VanderWeele Tyler
Published: May 2020

To appear in Journal of Clinical Epidemiology
Domestic Service Corps™
Authors: Barbour Dennis L.
Published: May 2020

The Domestic Service CorpsTM (DSC) is an organization built upon a technology platform to link members together dynamically in order to brainstorm potential solutions to problems. These problems are posed by government employee clients (federal, state, local) of theoretical or applied significance. Principles shown to be successful at distributing problems solvable by individuals will be adopted, such as human intelligence tests with Mechanical Turk and protein conformations with fold.it. Successful strategies used in matchmaking algorithms such as eHarmony and the medical residents' match will be used to dynamically create compatible working groups among DSC members more diverse than is typically possible. Time spent by any member on the platform will be limited in order to retain high-quality engagement, extend interactions over longer periods to engage more creative processes, and protect members from overuse. Participation is expected to aid members as well as clients, engaging Americans not typically able to serve full-time or in-person and imbuing them with a sense of purpose expected to deliver advantages consistent with known mental benefits of service to others.
Perangkat Lunak Komputer
Authors: hasri yaumil
Published: May 2020

Perangkat lunak komputer (software) adalah sekumpulan data elektronik yang disimpan dan diataur oleh komputer, data yang disimpan oleh komputer ini dapat berupa program atau intruksi yang akan menjalankan suatu perintah. Perangkat lunak ini merupakan catatan bagi mesin komputer untuk menyimpan perintah, dokumen serta arsip arsip lainnya. Perangkat lunak atau software ini berbeda dengan perangkat keras atau hardware. Perangkat lunak ini terdapat pada suatu komputer yang hanya dapat dilihat dan tidak dapat disentuh secara nyata oleh manusia.
Perangkat lunak komputer
Authors: Wati Lisa
Published: May 2020

AbstractComputer software is a part of a computer system that has no physical form and is not visible because it is a collection of electronic data that is stored and regulated by a computer in the form of a program that can run a command. A software is a connecting bridge that connects users with hardware so that they can carry out certain commands. So, without software the computer is just a machine that cannot execute any commands from the user.Keyword : softwareAbstrakPerangkat lunak komputer (software) adalah suatu bagian dari sistem komputer yang tidak memiliki wujud fisik dan tidak terlihat karena merupakan sekumpulan data elektronik yang disimpan dan diatur oleh komputer berupa program yang dapat menjalankan suatu perintah. Sebuah software atau perangkat lunak merupakan jembatan penghubung yang menghubungkan antara pengguna dengan hardware sehingga dapat melakukan suatu perintah tertentu. Jadi, tanpa adanya software maka suatu komputer hanyalah sebuah mesin yang tidak bisa menjalan suatu perintah apapun dari user.Kata Kuci : Perangkat Lunak Komputer
Perangkat Lunak Komputer
Authors: rahmadefitri Sucibirja
Published: May 2020

Komputer adalah serangkaian mesin elektronik yang terdiri dari jutaan komponen yang dapat saling bekerja sama, serta membentuk sebuah sistem kerja yang rapi dan teliti. Sistem ini kemudian digunakan untuk dapat melaksanakan pekerjaan secara otomatis, berdasarkan instruksi (program) yang diberikan kepadanya. Software komputer atau perangkat lunak komputer merupakan kumpulan intruksi (program atau prosedur) untuk dapat melaksanakan pekerjaan secara otomatis dengan cara mengolah atau memproses kumpulan intruksi (data) yang diberikan. (Yahfizham, 2019:19)
Nurse Licensure Examination Review Program Evaluation of a University in Cebu City, Cebu, Philippines
Authors: Jambongana Akhim U. , Amparado Mauro Allan Padua
Published: May 2020

The study evaluated the Nurse Licensure Examination Review Program of a university in Cebu City, Cebu, Philippines. The findings served as bases for a proposed action plan. Specifically, the study ascertained the: profile of the respondents in terms of gender, civil status, student category, diagnostic examination performance, and post-test performance; review program evaluation of the respondents in terms of review purpose, reviewers’ competence, review resource materials, review facility, and test framework; relationship between the respondents’ profile and the review program evaluation; and significant difference between the diagnostic examination performance and post-test performance.This study utilized the descriptive-correlational design. The respondents of the study were 140 passers of the 2009 Nurse Licensure Examination from a university. A researcher-made questionnaire and telephone interview guide were used in the study. Treatment of data include simple percentage, weighted mean, chi-square Test of Independence, and paired t-test.Majority of the respondents were female, single and regular students when they took the board examinations. They had good ratings in the diagnostic examination performance and the post-test performance. They evaluated the review program as fair.There were no noted significant relationships between the profile of the respondents and their review program evaluation. But there was a significant difference between their diagnostic examination performance and post-test performance.During the telephone interview conducted by the researchers, they revealed that the reviewers utilized acronyms and incorporated humor in their lectures to create retention of concepts. The review environment was conducive to learning. Furthermore, a schedule of eight hours per day from 8:00 AM to 5:00 PM was the most preferred time for review by the respondents. The respondents were in favor of a six-day schedule with a rest day on Sundays. The support of advisers, clinical instructors and the review staff gave them psychological assurance and has been their source of moral and spiritual support.Based on the findings of the study, there was a significant difference between the diagnostic examination performance of the students and their post-test examination performance. The respondents’ profile does not influence board examination performance. Recommended citation: Jambongana, A. U. & Amparado, M. A. P. (2015). Nurse Licensure Examination Review Program Evaluation of a University in Cebu City, Cebu, Philippines. Journal of Research in Nursing, 1(1), 60-69.
Socio-cultural Dimensions in Treatment and Compliance of Type 2 Diabetics
Authors: Marikit Mila E. , Amparado Mauro Allan Padua
Published: May 2020

The study determined the Socio-cultural dimensions in treatment and compliance of type 2 diabetics of Visayas Community Medical Center, Cebu City, Cebu, Philippines. Specifically, the study ascertained the: profile of the patients in terms of age, gender, civil status, monthly income, and highest educational attainment; level of the socio-cultural dimension in the treatment of patients in terms of kinship and social system, cultural factors, economic factors, and educational factors; level of compliance of the patients in terms of diet, exercise, medication, and blood glucose monitoring. Moreover, the study also determined the relationships between the respondents: profile and level of socio-cultural dimensions; profile and level of compliance; and socio-cultural dimensions in treatment and level of compliance.The study utilized the descriptive-correlational design. The study was conducted at a 200-bed capacity hospital in Cebu City, Cebu, Philippines. There were 42 diabetic patients involved in the study. The researchers used a researcher-made questionnaire.Majority of the patients were 55-59 years old, female, married, with income ranging from 10,001 to 20,000 Philippine pesos, and college level. They seldom presented the socio-cultural dimensions and were less compliant on exercise and blood glucose monitoring.In conclusion, the profile of the diabetic patients has no significant relationship with socio-economic dimensions, and level of compliance. Moreover, socio-economic dimensions and level of compliance are independent from each other.Recommended citation: Marikit, Mila E. & Amparado, M. A. P. (2017). Socio-cultural dimensions in treatment and compliance of type 2 diabetics. Journal of Research in Nursing, 3(1), 40-49.
Perangkat lunak Komputer
Authors: Yuliyanti Poppy
Published: May 2020

Software komputer menjadi bagian yang sangat penting dalam melakukan pekerjaan- pekerjaan menggunakan komputer. Software office membantu kita mengerjakan pekerjaan kantor yang berhubungan dengan dokumen pengolah kata, software grafis membantu kita mengerjakan pekerjaan-pekerjaan olah gambar, ataupun software multimedia yang membantu kita mengerjakan pekerjaan olah multimedia.Kata Kunci:Pengertian, jenis dan macam – macam perangkat lunak
PERANGKAT LUNAK KOMPUTER
Authors: Daulay Nur Jannah
Published: May 2020

AbstrakSoftware (perangkat lunak) adalah sekumpulan data elektronik yang disimpan oleh komputer itu dapat berupa program atau intruksi yang akan menjalankan suatu perintah. Perangkat lunak adalah istilah umum untuk data yang diformat dan disimpan secara digital, termasuk perogram komputer, dokumentasinya, dan berbagai informasi yang bisa dibaca dan ditulis oleh komputer. Dengan kata lain, bagian sistem komputer yang tidak terwujud. Istilah ini menonjolkan perbedaan dengan perangkat keras komputer. Kata kunci : perangkat lunak komputerAbstractSoftware is collection of electronic data stored by a computer that can be a program or instruction that will execute a command. Software is a general term for data that is formatted and stored digitally, including computer programs, documentation, and various information that can be read and written by computers. In other words, parts of a computer system that did not materialize. This term emphasizes the difference from computer hardware. Keyword : computer software
Demographic, Health and Mental Health Predictors of Face Mask Wearing in the UK Population During the COVID-19 Lockdown Period.
Authors: Shevlin Mark , McBride Orla , Murphy Jamie , Gibson Miller Jilly , Hartman Todd K. , Levita Liat , Mason Liam , Martinez Anton Philipp , McKay Ryan , Stocks Thomas Victor Arthur , Bennett Kate Mary , Hyland Philip , Bentall Richard
Published: May 2020

The primary aim of this study was to estimate the rate of face mask use during the COVID-19 pandemic in a representative UK adult population sample and assess its association with demographic, health, and mental health variables. The rate of face mask wearing was 16.7% and was associated with being younger, male, living in an urban environment, having existing health problems, increased perceived risk of COVID-19, depression, traumatic stress, and COVID-19 related anxiety. The number of people prepared to wear face masks needs to increase significantly if the UK government recommends their use.
Misinformation on the Facebook News Feed: Experimental Evidence
Authors: Porter Ethan , Wood Thomas J.
Published: May 2020

As concerns about the spread of misinformation have mounted, scholars have found that fact-checks can reduce the extent to which people believe misinformation. Whether this finding extends to social media is unclear. Social media is a high-choice environment in which the cognitive effort required to separate truth from fiction, individuals' penchant for select exposure, and motivated reasoning may render fact checks ineffective. Furthermore, large social media companies have not permitted external researchers to administer experiments on their platforms. To investigate whether fact-checking can rebut misinformation on social media, we administer two experiments using a novel platform designed to closely mimic Facebook's news feed. We observe factual corrections having powerful effects on factual beliefs (.62 on a 5-point scale, p < .001), with fact-checked subjects becoming substantially more accurate. Our results offer strong evidence that fact-checks can increase belief accuracy, even when tested on realistic simulations of real-world social media platforms.
Tugas Komputer Perangkat Lunak Pengolah angka (Nadya Anggini Wulansari)
Authors: wulansari Nadya anggini
Published: May 2020

Sejalan dengan semakin luasnya PC dan jaringan komputer di era ini, perangkat lunak juga berkembang untuk memenuhi kebutuhan perorangan. Perangkat lunak dapat di bedakan menjadi perangkat lunak sistem yang bertugas menangani internal dan perangkat lunak aplikasi yang di gunakan secara langsung oleh penggunannya untuk keperluan tertentu. Automatisasi yang ada di dalam perangkat lunak mengarah ke suatu jenis kecerdasan buatan. Saat ini perangkat lunak sudah terdapat di mana-mana, tidak hanya pada sebuah superkomputer dengan 25 prosesornya, sebuah komputer genggampun telah di lengkapi dengan perangkat lunak yang dapat di sinkronkan dengan PC. Tidak hanya komputer, bahkan peralatan seperti telepon, TV, hingga ke mesin cuci, AC dan microwave, telah di tanamkan perangkat lunak untuk mengatur operasi peralatan itu. Dan yang hebatnya lagi adalah setiap peralatan itu akan mengarah pada suatu saat kelak akan dapat saling terhubung. Pembuatan sebuah perangkat lunak bukan lagi pekerjaan segelentir orang, tetapi telah menjadi pekerjaan banyak orang, dengan beberapa tahapan proses yang melibatkan berbagai disiplin ilmu dalam perancangannya. Tingkat kecerdasan yang di tunjukkan oleh perangkat lunak pun semakin meningkat, selain permasalahan teknis, perangkat lunak sekarang mulai bisa mengenal suara dan gambar. Kata kunci: Pengenalan Komputer
Perangkat Lunak Komputer
Authors: Nikmah Khairun
Published: May 2020

Perangkat lunak (Software) merupakan suatu istilah khusus yang dipakai pada data yang diformat. Perangkat lunak adalah perintah (program komputer) yang bila di eksekusi memberikan fungsi dan unjuk kerja seperti yang diinginkan. Software juga dapat disebut sebagai sebuah bagian sistem dalam komputer yang tidak memiliki wujud nyata. Dikatakan sebagai software, karena software tidak bisa dipegang dan dilihat secara fisik bentuknya. Meski software tidak nampak secara nyata dalam bentuk fisik, akan tetapi software dapat dijalankan dan dioperasikan dengan baik.
Software komputer
Authors: Liani Sa'ada
Published: May 2020

Perangkat lunak komputer merupakan bagian komputer yang tak bisa di sentuh
PENGARUH KAPASITAS GEOMETRI SUNGAI TERHADAP DEBIT BANJIR RENCANA (STUDI KASUS S. JENEBERANG KAB.GOWA)
Authors: Musa Ratna , Ashad Hanafi , Fahrial Andi Faisal
Published: May 2020

Banjir merupakan salah satu fenomena alam yang terjadi pada saat musim hujan. Pada umumnya banjir karena ketidak mampuan sungai dalam menampung debit aliran permukaan disebut kapasitas aliran sungai. Besar kecilnya kapasitas aliran tergantung dari dimensi penampang melintang sungai dan kecepatan aliran sungai. Kecepatan aliran sungai tergantung dari kemiringan memanjang dasar sungai, kekasaran badan sungai, dan jari-jari penampang sungai. Tujuan dari penelitian ini adalah :1) Menganalisis besarnya debit banjir rencana sungai Jeneberang bagian hilir, 2) Menganalis pengaruh kapasitas geometri sungai terhadap debit banjir rencana sungai Jeneberang bagian hilir. Analisis curah hujan rencana dihitung dengan menggunakan metode Log Pearson Type III .Untuk menghitung debit banjir rencana dilakukan dengan metode Hidrograf Satuan Sintetik Nakayasu dan Snyder dan untuk perhitungan tinggi muka air dengan menggunakan program HEC-RAS. Dari hasil analisis debit banjir rencana dengan berbagai kala ulang memberikan hasil yang beragam . Dan untuk hasil tinggi muka air pada kala ulang 5 dan 10 tahun tidak ada air yang meluap di setiap titik, dan kala ulang 25 tahun menunjukkan bahwa ada beberapa penampang tidak memenuhi kapasitas debit banjir rencana seperti pada patok 21 sampai patok 35 yang berada di jarak 10 sampai 16 km dari muara sungai Jeneberang . Berdasarkan data lapangan, lokasi-lokasi yang terjadi luapan memang penampang sungainya ada yang tidak bertanggul.
Permeability hysteresis from micro-channels opening during dissolution/reprecipitation cycle
Authors: Lesueur Martin , Poulet Thomas , Veveakis Emmanouil
Published: May 2020

Permeability is a critical parameter for geological resources characterisation. Its evolution with respect to porosity is particularly interesting and many research initiatives focus on deriving such relationships, to understand some hydraulic impacts of microstructure alteration. Permeability evolution from chemical reactions for instance can become complex as flow channels may open during rock dissolution. In this contribution, we show that this phenomenon can lead to irregular porosity-permeability curves and permeability hysteresis after reprecipitation. Current approaches describing permeability as a simple function of porosity can therefore not capture this behaviour and we advocate instead the use of dynamic modelling for such scenarios. We demonstrate our approach by modelling a dissolution/precipitation cycle for a unit cell pore channel and quantify the process at larger scale on three different rock samples, whose microstructures are reconstructed from segmented micro-Computerised Tomography scans.
The Facial Width-to-Height Ratio (fWHR) and Perceived Dominance and Trustworthiness: Moderating Role of Social Identity Cues (Gender and Race) and Ecological Factor (Pathogen Prevalence)
Authors: Chandrashekar Subramanya Prasad
Published: May 2020

People effortlessly form trait impressions from faces, and these impressions can affect a variety of important social and economic outcomes. Trait impressions based on facial features can be approximated to distinct dimensions: trustworthiness and dominance (Oosterhof & Todorov, 2008). One of the facial features, the facial width-to-height ratio (face ratio) is associated with the trait impressions. I tested whether social category (gender, race) of the target being perceived shapes the relationship between face ratio and perception of dominance and trustworthiness. In this preregistered study, using trait impression ratings of faces collected from 8800 participants across 44 countries, I employ mixed-effects analysis and report results on (1) the direct influence of social categories (gender and race) of the target on perceived dominance and trustworthiness, (2) the moderating role of social categories (gender and race) on the direct relationships between face ratio and perceived dominance and trustworthiness, and (3) the moderating role of pathogen prevalence on the direct relationships between face ratio and perceived dominance and trustworthiness.
Two strategies to infinity: completeness and incompleteness. The completeness of quantum mechanics
Authors: Penchev Vasil Dinev
Published: May 2020

Two strategies to infinity are equally relevant for it is as universal and thus complete as open and thus incomplete. Quantum mechanics is forced to introduce infinity implicitly by Hilbert space, on which is founded its formalism. One can demonstrate that essential properties of quantum information, entanglement, and quantum computer originate directly from infinity once it is involved in quantum mechanics. Thus, thеse phenomena can be elucidated as both complete and incomplete, after which choice is the border between them. A special kind of invariance to the axiom of choice shared by quantum mechanics is discussed to be involved that border between the completeness and incompleteness of infinity in a consistent way. The so-called paradox of Albert Einstein, Boris Podolsky, and Nathan Rosen is interpreted entirely in the same terms only of set theory. Quantum computer can demonstrate especially clearly the privilege of the internal position, or “observer”, or “user” to infinity implied by Henkin’s proposition as the only consistent ones as to infinity.
COVID-19 Is Also a Reallocation Shock
Authors: Barrero Jose Maria , Bloom Nick , Davis Steven J.
Published: May 2020

We develop several pieces of evidence about the reallocative effects of the COVID-19 shock on impact and over time. First, the shock caused 3 to 4 new hires for every 10 layoffs from March 1 to mid-May 2020. Second, we project that one-third or more of layoffs during this period are permanent in the sense that job losers won’t return to their old jobs at their previous employers. Third, firm-level forecasts at a one-year horizon imply rates of expected job and sales reallocation that are 2 to 5 times larger from April to June 2020 than before the pandemic. Fourth, full days working from home will triple from 5 percent of all workdays in 2019 to more than 15 percent after the pandemic ends. We also document pandemic-induced job gains at many firms and a sharp rise in cross-firm equity return dispersion in reaction to the pandemic. After developing the evidence, we consider implications for the economic outlook and for policy. Unemployment benefit levels that exceed worker earnings, policies that subsidize employee retention irrespective of the employer’s commercial outlook, and barriers to worker mobility and business formation impede reallocation responses to the COVID-19 shock.
Religion, Polity, and the Natural Environment in the Anthropocene Age
Authors: Hekmatpour Peyman
Published: May 2020

The Anthropocene age is marked by increased human impacts on the natural environment. As social beings, humans interact with each other, and with their surrounding environments, often through organizations and institutions. Religion and the polity are among the most influential human institutions, and they tend to impact the natural environment in several ways. For instance, several thinkers have claimed that some of the central ideas of the Abrahamic traditions, such as the concept of “Domination of men over the earth,” are among the causes of several anthropogenic environmental problems. By contrast, some of the ideas of non-Abrahamic, particularly animistic, religions are found to be associated with environmental conservation and stewardship. The polity can also contribute to environmental problems. The relationship between political organizations and environmental degradation, at any level of analysis from local to global, is well studied and established in the literature. Politicizing the natural environment, however, is not without tradeoffs. Environmentalism, by certain groups of people, is considered as a “stigma,” while it is a central concept in the political ideology of another part of the population. This antagonism is harmful to the environmental protection cause. I make the case that religion, or at least a number of religious ideas, can be conducive to the process of depoliticizing the natural environment. In this paper, I strive to draw a theoretical framework to explain how religion and the polity can mutually impact the natural environment.
The evidence indicates that the hamstrings do not behave isometrically during the swing phase of the sprint cycle: a narrative review
Authors: Kalkhoven Judd Tyler , Sides Deborah L , McLean Blake D , Watsford Mark
Published: May 2020

In opposition to the majority of research, it has recently been suggested that the hamstrings behave isometrically during the swing phase of sprinting. Despite little evidence, this theory postulates that hamstring muscle slack enables passive hamstring lengthening during the initial- and mid-swing phases of sprinting. It has also been theorised that the hamstrings then contract isometrically in the late-swing phase whilst the hamstring tendons stretch and store elastic energy. There are a number of deficiencies with this theory. Evidence from electromyogram studies demonstrate that the hamstrings are active during the entirety of the sprint cycle, indicating that hamstring muscle slack does not exist whilst sprinting and that hamstring lengthening occurs eccentrically. Additionally, there are substantial mechanical benefits to eccentric muscle behaviour that do not present under isometric conditions, such as force enhancement, force augmentation per unit of energy cost, and higher contraction velocities through sarcomere recoil. All of which are expected to contribute to hamstring muscle functioning whilst sprinting. Kinematically, joint velocity and acceleration profiles further refute the idea that the hamstring is functioning isometrically when sprinting. Kinetically, hamstring forces exceed isometric capacity during the late-swing phase of sprinting, dictating that eccentric contributions are required in this phase. Collectively, the evidence indicates that passive and isometric behaviour of the hamstrings in the swing phase of sprinting is unlikely, with the hamstrings acting eccentrically instead. Suggestions that isometric exercises should be prescribed on the basis that they mimic isometric hamstring muscle function whilst sprinting, are unreasonable and should be dismissed.
Fadhilaturrahmi
Authors: Setiawan Adib Rifqi
Published: May 2020

Fadhilaturrahmi (lahir 31 Agustus 1988; umur 31 tahun) adalah pendidik, peneliti, dan penulis kelahiran Indonesia yang berkarier di Universitas Pahlawan Tuanku Tambusai.
Synthesis of Calcium Silicate Hydrate Compounds From Wet Flue Gas Desulfurization (FGD) Waste
Authors: Fungaro Denise Alves , Grosche Lucas Caetano , Izidoro Juliana de Carvalho
Published: May 2020

In this study Calcium silicate hydrate based products (CSHP) were synthesized from wet flue gas desulfurization waste (FGD) by alkali fusion followed by hydrothermal treatment. The effect of various factors on the formation of products, such as mineralizing agent, fusion temperature and time, crystallization time and addition of Ca and Si were studied as well as the conditions optimized. The FGD and synthesized materials were characterized by using X-Ray (XRD), Scanning Electron Microscope (SEM), X-ray fluorescence (XFR), among other methods. A fusion temperature of 600 °C with NaOH, fusion duration of 1 h, and a subsequent hydrothermal temperature of 100 °C for a reaction of 24 h were found to be the optimal conditions. In these synthesis conditions, CSHP containing tobermorite and Al-tobermorite was the major phases. The synthesized CSHP revealed high selective uptake for Cs+ in water. The maximum adsorption capacity of Cs+ onto the synthesized material, as calculated from the Langmuir model, was 1949 µmol g-1. The performance on the Cs+ removal in the presence of high Na+ contents was also evaluated. The adsorbent material showed a high Cs+ adsorption capacity in deionized water and a decrease of 56% and 62% in saturated media with the Na+ ions and seawater, respectively. Therefore, CSHP as a higher value-added product can be obtained from a by-product of a coal-fired power plant, which has wide range applications, including for Cs+ removal from wastewater.
Knee Osteoarthritis: An Investigation into the Clinical Practice of Physiotherapists in Canada
Authors: Tittlemier Brenda J , Wittmeier Kristy D , Robinson David B , Webber Sandra C
Published: May 2020

Purpose: The purpose of this study was to establish the clinical practice of physiotherapists who treat people with knee osteoarthritis (OA) in Canada and examine their knowledge, awareness, use of, and attitudes toward clinical practice guidelines (CPGs). Method: We conducted a cross-sectional survey of physiotherapists who are licensed to practise in Canada and who treat people with knee OA. Results: A total of 388 physiotherapists completed our survey. Approximately two-thirds of them (271) were aware of CPGs. Out of all CPG recommendations, most respondents provided leg strengthening exercises (380) and education (364). More than 80% believed that CPGs improved patient care and enhanced decision making and were confident in their ability to interpret CPGs. More physiotherapists (204) identified barriers to the use of CPGs than facilitators of their use (117). Physiotherapists who were employed in private practice were substantially more likely to use interventions such as acupuncture (odds ratio [OR] 5.98; 95% CI: 2.92, 12.23; p < 0.01) and joint mobilization and manipulation (OR 6.58; 95% CI: 3.45, 12.55; p < 0.01) than were physiotherapists employed in hospital settings. Conclusions: Two-thirds of respondents were aware of CPGs. Physiotherapists provided education and leg strengthening exercises more often than aerobic exercise and weight management advice. Physiotherapists employed in private practice were more likely to use adjunct interventions.
Pathophysiological model of indirect revascularization in rats with microangiopathy of limbs caused by experimental streptozocin diabetes
Authors: Vastyanov R.S. , Chekhlova O.V.
Published: May 2020

Despite the large number of publications, the model of experimental diabetes after the introduction of streptozotocin remains a subject of lively scientific debate. The purpose of this study was to develop a pathophysiological model of indirect revascularization in rats with microangiopathy of limbs caused by experimental streptozotocin diabetes. Experimental studies were carried out in a chronic experiment on 100 sexually mature Wistar rats weighing 180-250 g. The streptozotocin diabetes model used. After culling animals from increased resistance to pancreatotropic toxicity by the criterion of the absence of hyperglycemia, three experimental groups were formed: Group I (control) – rats with streptozotocin-induced angiopathy without treatment (n=10); II group – rats with streptozotocin-induced angiopathy treated with pentoxifylline (100 mg/kg IP for 10 days) for therapeutic purposes (n=25); III group – rats with streptozotocin-induced angiopathy, which together with the treatment were injected with platelet-rich plasma (in the right hind limb, once, with a volume of 0.2 ml, linearly, retrogradely, from two points) and pentoxifylline (100 mg/kg IP for 10 days) (n=25). The duration of the experiment was 110 days. We studied the level of glycemia, the state of microcirculation, and the degree of pathomorphological changes in the various study groups. Statistical processing was performed by non-parametric methods using software Statistica 10.0. The developed pathophysiological model of indirect revascularization with the introduction of pentoxifylline and plasma enriched with platelets in diabetic angiopathy is adequate to the needs of clinical physiology. It has been shown that the isolated administration of pentoxifylline is inferior to combined therapy by revascularizing activity. The results of the work may be an experimental justification for the feasibility of clinical application of the combination of pentoxifylline and platelets rich plasma in the treatment of diabetic angiopathy, as well as its use in prophylactic purposes in patients with diabetes mellitus.
Questões teórico-metodológicas para o “trabalho social” na extensão rural: desafios para economistas domésticos e assistentes sociais
Authors: Do Amaral Junior José Carlos
Published: May 2020

Esse trabalho objetivou demonstrar as principais questões teórico-metodológicas para o “trabalho social” na extensão rural. Dessa maneira, elaborou uma discussão conduzida pelo método materialista histórico-dialético, buscando pontuar segundo o campo empírico da extensão rural pública paranaense quais eram os principais elementos em torno da prática de Economistas Domésticos e Assistentes Sociais extensionistas. Pode-se concluir que, para a realidade analisada, predomina uma indefinição de papeis das distintas áreas de conhecimento/formação profissional, em função de um hibridismo dos modelos historicamente assumidos pela extensão rural, da baixa prevalência histórica desses profissionais nas agências de extensão e de questões pertinentes ao processo de formação histórico de cada profissão. Além disso, percebeu-se uma inversão na forma de organização do trabalho para a área, com predominância de ações pontuais em detrimento de planejamentos estruturados a partir dos fenômenos sociais identificados. O que se pode concluir, provisoriamente, é que os desafios teórico-metodológicos apresentados também precisam ser superados sob a ótica de entendimento dos objetos específicos de cada área/formação profissional compreendendo como se relacionam com os fenômenos apresentados como prioritários para a intervenção da prática extensionista.
Família e sociedade: uma leitura virtuosa e em ensaio pela lente das políticas educacionais
Authors: Floresta Maria das Graças Soares , Vilhas Jinx
Published: May 2020

Este ensaio é resultado de uma apresentação para docentes e estudantes do Programa de Pós-Graduação em Economia Doméstica (PPGED) da Universidade Federal de Viçosa em 2017. Ele traz algumas das principais ideias que temos sobre a relação Família e Sociedade e que foram apresentadas naquele momento: a principal temática que constitui o conteúdo do PPGED, e, para além disso, uma fotografia epistemológica da relação entre estudos sobre Políticas Públicas, Escola e a relação Família e Sociedade. O objetivo é fazer um registro e articular elementos que possam elucidar o tratamento dispensado à categoria Família, às interações entre a Família e Sociedade e às Políticas Públicas no mundo contemporâneo. Por fim, elucidar duas dimensões: de um lado, estariam as modificações por que passa a Família contemporânea, em particular, no que se refere às suas relações com instituições centrais da formação dos sujeitos, como o é a Escola; ou com dispositivos bem organizados de sociabilidade, como as Políticas Públicas.
Accelerated Onset of Liver Failure after Prolonged Adjuvant Tamoxifen Use in Breast Cancer Patients
Authors: Heers Hayley M. , Heers Hayley M. , Mina Lida , Bahadur Shakeela W , Lim Shannon
Published: May 2020

Use of adjuvant endocrine therapy for women with hormone-receptor (HR)-positive breast cancer has
become the standard of care. Tamoxifen, an orally available selective estrogen receptor modulator (SERM),
is a commonly used endocrine therapy agent currently recommended for use in pre- or post-menopausal
women with HR-positive breast cancer. Current evidence suggests that prolonged tamoxifen use may be
implicated in causing hepatotoxicity which may manifest as non-alcoholic steatohepatitis (NASH),
cholestasis, cirrhosis, or hepatic necrosis. We herein present two cases of suspected tamoxifen-induced
NASH resulting in fulminant liver failure. We also discuss literature surrounding tamoxifen-related
hepatoxicity and implications in clinical practice.
PENINGKATAN NILAI EKONOMI MELALUI DIFERSIVIKASI USAHA TANAMAN PANGAN DAN SAPI BAL
Authors: Rusdiana Supardi
Published: May 2020

Tujuan tulisan ini adalah untuk mengetahui peningkatan nilai  ekonomi melalui difersivikasi usaha tanaman pangan dan sapi Bali di peternak. Penelitian ini dilakukan di Desa Maccini Baji Kecamatan Bajeng Kabupaten Gowa Sulawesi Selatan 2018. Penelitian menggunakan metoda survei dengan menggunakan kuisioner dan wawancara terhadap 26 petenak sapi Bali. Data primer diperoleh dari peternak dan data sekunder diperoleh dari Dinas setempat. Data dianalisis secara deskriptif, kuantitatif dan analisis ekonomi. Tujuan tulisan ini adalah untuk mengetahui peningkatan nilai  ekonomi melalui difersivikasi usaha tanaman jagung dan sapi Bali di peternak. Hasil penelitian menunjukkan keuntungan bersih dari usaha tanaman jagung sebesar Rp.1.356.075,-/tahun dengan R/C sebesar 1,4.  Keuntungan bersih dari usaha dapi Bali sebesar Rp. 4.346.500,-/tahun dengan R/C sebesar 2,07. Secara analisis ekonomi diversifikasi usaha layak untuk dilanjutkan, karena selain untuk mengoptimalkan lahan pertanian juga untuk menanggulangi resiko kegagalan panen. Manfaat limbah jerami jagung sebagai pakan sapi Bali, keuntunagn peternak dengan waktu yang bersamaan. Difersivikasi usaha tanaman jagung dan sapi Bali di peternak secara ekonomi layak untuk diushakan kembali, dilihat dari nilai R/C >1.
ANALISIS PERHITUNGAN BIAYA KUALITAS DALAM MENINGKATKAN KUALITAS PRODUK PADA PABRIK GULA MADUKISMO
Authors: Listiawati Nurul
Published: May 2020

ABSTRAK

Tujuan penelitian ini adalah untuk menganalisis perhitungan biaya kualitas untuk meningkatkan kualitas hasil produksi pada Pabrik Gula (PG) Madukismo. Penelitian ini juga mengenai perencanaan program kualitas dan perhitungan biaya kualitas dengan metode prevention, apprisial,  failure cost (P-A-F) pada PG Madukismo. Pendekatan penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan analisis deskriptif. PG Madukismo merupakan objek dari penelitian ini karena satu-satunya pabrik gula yang terletak di Provinsi Daerah Istimewa Yogyakarta yang mengembang tugas untuk mensukseskan program pangan nasional dan siap dalam menhadapi persaingan di era globalisasi.

            Hasil penelitian ini menunjukkan bahwa PG Madukismo telah mengeluarkan biaya yang terkait dalam peningkatkan kualitas untuk produk yang mereka hasilkan. Biaya kualitas yang dikeluarkan oleh perusahaan untuk meningkatkan produk mereka ialah biaya pelatihan karyawan, biaya pemeliharaan mesin, biaya penyuluhan tebu, biaya proteksi hama, biaya pemeriksaan tebu, biaya pemeriksaan proses produksi, biaya akurasi alat, dan biaya pengerjaan kembali. Kelemahan model P-A-F hanya memaparkan biaya kualitas yang tertera langsung pada laporan keuangan tidak dapat memaparkan dari aktivitas yang sulit untuk diidentifikasi biayanya (hidden cost).

 

Kata kunci: biaya kualitas, perusahaan gula, pencegahan, penilaian, biaya kegagalan.

 

ABSTRACT

 

The purpose of this study was to analyze the accounting of the cost quality to improve the quality of production in Madukismo sugar company. This study is also about quality of program planning and accounting of quality costs with prevention, appraisal, failure cost method (P-A-F) on the Madukismo sugar company. The approach used in this study is a qualitative research with descriptif analysis approach. Madukismo sugar company is the object of this study because the only sugarr mill located in the province of Yogyakarta which expands the task to make the program successful national food and ready in overcoming global competition.

The results of this study indicate that Madukismo sugar company has incurred related to enhancing the quality of the products they produce. Quality costs incurred by companies to improve their products is the cost of employee training, machine maintenance costs, costs of extension cane, pest protection fees, inspection fees cane, its cost of production proces, the accuracy of the charges, and the cost of rework. The weakness of the model P-A-F only describe the cost of quality printed directly on the financial statements can not be explained from a difficult activity to be identified costs (hidden costs)

Keywords: cost of quality,  sugar company, prevention, apprisal, the cost of failure.