bluuebunny/crossref_metadata_2025 huggingface dataset:
Should Government Assistance be Reflected in Financial Reports?
Authors: Desir Rosemond , Pfeiffer Ray J. , Roberts Francesca
Published: September 2019

SYNOPSIS

Government assistance provided to U.S. companies is a large and economically significant phenomenon. Although the Financial Accounting Standards Board (FASB) has a current project concerning government assistance, U.S. Generally Accepted Accounting Principles (GAAP) do not yet provide guidance about financial reporting for assistance. We explore whether recipients of government assistance should reflect it in financial reports. Specifically, we synthesize arguments and evidence from several sources, including conceptual framework element definitions and recognition criteria, current practice, IFRS guidance and practice, written arguments from FASB constituents, and guidance from professional service firms. We conclude that U.S. GAAP should require both the recognition of assets, liabilities, and changes in equity stemming from assistance agreements with government entities and the disclosure of relevant details to help users understand the measurement, timing, and uncertainty of the benefits and costs of agreements. We discuss implementation challenges and suggest avenues to improve financial reporting for government assistance.

JEL Classifications: M41; M48; H81.

Data Availability: All data are from public sources identified in the manuscript.
Information Transfer of Bankruptcy Announcements: Examining the Impact of Auditor Opinions
Authors: Casterella Jeffrey R. , Desir Rosemond , Stallings Matthew A. , Wainberg James S.
Published: September 2019

SYNOPSIS

Auditing standards require auditors to consider whether there is “substantial doubt” that their client will remain a going concern and to, accordingly, modify the audit report (PCAOB AS 2415). Prior research reports larger negative excess returns for bankrupt firms when bankruptcies occur without a prior going concern opinion. We investigate whether such audit opinions can also have an impact on industry peer firms. We find that peer firms experience significantly larger negative stock price drops when rivals' bankruptcies are not preceded by a going concern opinion. In addition, we find evidence of incremental stock price declines for peer firms when Big N audit firms fail to issue a going concern opinion. These findings should be of significant interest to regulators, auditors, and capital market participants as they serve to enhance our current understanding of the importance of going concern opinions for the share pricing of industry peer firms.

JEL Classifications: G14; G33; M4; M42.

Data Availability: All data are from public sources identified in the manuscript.
Merger dan Akuisisi Sebagai Suatu Keputusan Strategik
Authors: Hartono Tri
Published: September 2019

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Audit Tanggungjawab Sosial bagi Suatu Perusahaan
Authors: Suyatmin Suyatmin , Nursiam Nursiam
Published: September 2019

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DETERMINAN MANAJEMEN LABA: KAJIAN EMPIRIS PADA PERUSAHAAN MANUFAKTUR GO PUBLIK DI BURSA EFEK INDONESIA
Authors: Kusumawati Eny
Published: September 2019

This study aimed to analyze the effect of nonfinantial and finantial to earnings management companies are included in the manufacturing company listed on the Indonesia Stock Exchange for the period 2014 until 2016. The finantial included leverage, free cash flow, profitability, tax planning, firm size and nonfinantial included managerial ownership, institutional ownership, independent board of commissioner, audit committee, audit quality. Measuring the earnings management used a discreationary accrual model. There were 120 companies taken by purposive sampling. Data was analyzed using multiple linear regression. Result of the data analysis showed that managerial ownership, institutional ownership, independent board of commissioner, and tax planning had no significantly effect on the earnings management. The audit committee, leverage, free cash flow, profitability, audit quality and firm size had significantly effect on the earnings management.  Keywords: finantial, non finantial, earning management
Analisis Cash Ratio, Loan to Deposit dan Loan to Asset Ratio untuk Mengukur Tingkat Likuiditas Perbankan (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Jakarta)
Authors: Suyatmin Suyatmin
Published: September 2019

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Optimalisasi Prestasi Belajar Materi Elektromagnet dengan Menggunakan Pendekatan Eksperimen dalam Pembelajaran IPA pada Peserta Didik Kelas IX A SMP Negeri 3 Teras Semester Gasal Kabupaten Boyolali Tahun Pelajaran 2011/2012
Authors: Budiharjo Budiharjo
Published: September 2019

This research purpose is to describe about effort to increase learning achievement giving task autonomous structure in learning electromagnet material of the student’s class IX A SMP Negeri 3 Teras Boyolali regency semester 2011/2012. Subject and data source of the research the students class IX A sum 40 students. Collecting data method uses observation, documentation and test. Analysis data uses critic and comparative. Reaching indicator uses KKM 63 and complete target 100%. Research procedure uses cycles. According to achievement of the research and review conclusion if observation result of the teacher in learning from they teach material in the class that gets pre cycle to cycle II shows pre cycle is 50%, cycle I is 74,43% and cycle II is 97,15%. From data shows advance from pre cycle to cycle I is 12,86%, so cycle I to cycle II increases 25,72% and pre cycle to cycle II is 38,58%. Hence, result observation of the teacher in learning shows advance significant. Result observation of the teacher prepares class to learning, data get pre cycle to cycle II, it get advance at pre cycle is 56%, cycle I is 80% and cycle II is 94%. From this data shows advance from pre cycle to cycle I is 24%, so cycle I to cycle II advance 14% and pre cycle to cycle II is 38%. Hence, result observation of the teacher prepares class to learning shows significant. Percentage optimum motivation pre cycle step gets 45%, cycle I is 85% and cycle II is 100%. Hence, it increases from pre cycle to cycle I is 40%, cycle I to cycle II increases 15% and pre cycle to cycle II increases 55%. Hence, motivation of the student in physics learning from pre cycle to cycle II is significant. Percentage learning complete from pre cycle gets 62,5% and cycle I is 67,5% and cycle II is 100%. Pre cycle step to cycle I increases 15% from cycle I to cycle II is 22,5% and Pre cycle to cycle II increases 37,5%. Hence, physics learning achievement of the student from pre cycle to cycle II are significant.
Ciência da Religião na Pontifícia Universidade Católica de São Paulo: demarcações curriculares de uma concepção
Authors: Guerriero Silas
Published: September 2019

O artigo busca descrever a trajetória do Programa de Estudos Pós-Graduados em Ciência da Religião da PUC-SP a partir de sua estrutura acadêmica curricular e a concepção teórica decorrente. Divide os quarenta anos de existência do programa em três grandes períodos. Conclui que o programa teve um papel importante na constituição da Área da Ciência da Religião no Brasil e na própria concepção dessa ciência no âmbito dos demais programas.
Anaerobic Wastewater Treatments: Prediction of Retention Time on RT/RW Plant
Authors: Sari Dessy Agustina , Sukanta Sukanta , Hakiim Azafilmi
Published: September 2019

Wastewater treatment gave major problem in higher of chemical oxygen demand that backgrounded by amount and type of PT RT/RW products. The waste was polymer, mixture of nitrogen, mixture of phosphate, and oil. This factory used active sludge and microorganism (anaerobic condition). Research result showed that pH ranged 4,94 until 8,02. This data gave a decreasing sharply in acidic condition. The thing could be caused acetogenic phase in area pond anaerobic. The phenomenon might be recited because possibility of biologist living this waste did not take place as well and or could give deathly affect to the anaerobic bacteria. Customary pH for the bacteria was 6,8 – 7,4. Temperature data reached 28-33oC so their activities were good. Then, efficiency of anaerobic wastewater treatment was 62,95 to 66,06%. The data indicated that the research was not accordance with SOP companies. Inlet concentration of chemical oxygen demand had variation and gave unbalancing affect to digestive bacteria load. Estimation to get valid COD was 11-14 days. The duration was required by the microorganism to digest the matter organic perfectly to be methane and carbon dioxide gas.
PERAN DINAS PERHUBUNGAN DALAM TATA KELOLA ANGKUTAN UMUM PERKOTAAN DI KOTA SUKABUMI
Authors: Gunawan Asri Rahmawati , Rachmawati Ike , Meigawati Dine
Published: September 2019

Judul penelitian ini adalah “Peran Dinas Perhubungan dalam Tata Kelola Angkutan Umum Perkotaan di Kota Sukabumi”. Tujuan penelitian ini adalah untuk mengetahui bagaimana peran Dinas Perhubungan Kota Sukabumi dalam menata dan mengelola angkutan umum perkotaan. Fenomena yang peneliti temukan di lapangan adalah tarif yang tidak sesuai dengan peraturan Pemerintah, rendahnya minat uji KIR, jadwal pelayanan dan jalur trayek angkutan umum perkotaan yang belum merata. Peneliti menggunakan teori peran menurut Heroepoetri. Dimensi yang digunakan adalah peran sebagai suatu kebijakan, peran sebagai strategi, peran sebagai alat komunikasi dan peran sebagai alat penyelesaian sengketa. Metode penelitian yang digunakan adalah kualitatif dan informan berjumlah tujuh orang. Data di peroleh melalui observasi, wawancara dan dokumentasi. Prosedur pengujian keabsahan data dilakukan dengan menggunakan triangulasi sumber, waktu dan teknik. Hasil penelitian mengungkapkan bahwa peran Dinas Perhubungan belum berjalan secara maksimal karena belum bertindak tegas kepada pemilik angkutan umum perkotaan yang menetapkan tarif tidak sesuai peraturan, yang tidak melakukan uji KIR dan belum ada tindakan yang tegas terhadap supir ojeg pangkalan yang menghalangi adanya pemerataan akses transportasi. Agar pelayanan transportasi ini dapat berjalan secara maksimal, Dinas Perhubungan Kota Sukabumi perlu meningkatkan lagi pelaksanaan pengawasan, pengendalian, perencanaan dan pengaturan manajemen lalu lintas.
Awareness of medical students about standard isolation precautions In Sulaimani City
Authors: M. Ali Bushra , A. Mohammed Saman , Tayb Abdullah Balen , Muhammed Osama , Fabian Mutasam , Rauf Muhammed
Published: September 2019

The objectives of this study are to assess knowledge, Attitude and practice of medical students about standard isolation precautions and different college students and to identify those who vaccinated with HBV vaccine. A cross-sectional study was conducted from 27th of February 2019 till 1st of March 2019 in Sulaimani University among medical students .A convenient sample of 401 students were participated. Data was collected via online, entered by excel program and analyzed by SPSS program version 21. Chi-square test used to get the association, P value which is equal or less than 0.05 was regarded statistically significant. Majority of medical students had accepted knowledge (67 %), their attitude was positive (70 %), and had low practice (35 %). Most of the students answered wrongly regarding gloves should be worn if they attached to mucous membrane or non-intact skin and the highest percentage was among nursing college (85.3%), there was a significant association regarding P value (0.035).Most of the students believed that all health providers are at risk of occupational infections (75.6%), and the highest percentage was among nursing college (94.1%) and there was a significant association regarding P value (0.006). The percentage of the students that have taken a vaccine for Hepatitis B is (56.4%). Most of students had good knowledge regarding all aspects of Isolation Precaution, they had appropriate attitude toward it, high rate of medical students were lacking practice regarding the subject, in average college of Nursing had highest rate of all correct answers, About half of medical students have taken a vaccine for Hepatitis B.
Modul Berbsis Green History untuk Pembelajaran Sejarah di Sekolah Menengah Atas
Authors: Karima Elfa Michellia , Firza Firza
Published: September 2019

The important thing in studying history is to make it more interesting. The teacher as a facilitator must find other ways to make student interested when they learn, so far history learning is less exciting because student are obligated to remember the fact of historical events. Green history-based module learning will provide more interesting learning material for students to understand history since the module integrates paste vents whic hare related to the presentand also witht hesurrounding environment. The purpose of this researc histoimprove students knowledge, skills, and awareness about environmental values andenvironmental issues. This research is development research, which some stages namely Data Collection, Model Design, Design Validation, Design Revision, Product Trial, Product Revision,Mass Production of Products. This research has a positive impact on students in learning history, students understanding increases and students can analyse a historical event.
Perubahan Sosial Ekonomi Masyarakat Surulangun Pasca Menjadi ibukota Onder Adeling Rawas Tahun 1901-1942
Authors: Susilo Agus , Sarkowi Sarkowi
Published: September 2019

The event of the conquest of the Palembang Sultanate from the Dutch Colonial nation became a major event. As a large Islamic Sultanate in the archipelago until finally after going through several phases of war must be subdued and accept the defeat agreement from the Netherlands. After mastering the Palembang Darussalam Sultanate, the Dutch Colonial government changed the order of the Sultanate's administration into an Palembang Residency. Of course the status change also affects the area below. This was done by the Dutch colonial government in an effort to regulate a democratic government system in order to support its policies. The Surulangun Rawas area is an area that previously belonged to the Palembang Sultanate, but after coming to power the Dutch Colonial government raised the status of Surulangun Rawas to become the capital of Onder Adeling Rawas. Surulangun became the capital of Onder Adeling Rawas making this area more lively and crowded, because it became the center of the Dutch Colonial government. In the social environment there are many newcomers to this area, not only the Colonial community, but also residents from other regions outside the Surulangun Rawas area. Then pluralism appears in this region. From an economic standpoint, after Surulangun became the capital of Onder Afdeling Rawas, many people were introduced to various new agricultural systems. Many new plants such as rubber, oil palm began to be planted by the people of Surulangun as supporting the export life of the Dutch Colonial government. In the trading system it was also more alive, where the Rawas river was traversed and visited by traders from various regions around Rawas and beyond Rawas.
La cabaña del Tío Tom (Uncle Tom’s Cabin), la esclavitud atlántica y la racialización de la esfera pública en la ciudad de México de mediados del siglo XIX
Authors: Castilho Celso Thomas
Published: September 2019

Las representaciones teatrales de La cabaña del Tío Tom en la Ciudad de México en 1857 tienen que ser entendidas como constitutivas del fenómeno cultural “Tom Manía” que cautivó al mundo atlántico en los años 1850. Sin embargo, hasta ahora tanto historiadores como críticos literarios han ignorado la resonancia de la famosa novela de Harriet Beecher Stowe en México, subestimando, asimismo, su importancia en América Latina. En consecuencia, han perdido de vista cómo los proyectos esclavistas e imperiales de España influyeron en la articulación de un campo intelectual hispano-mexicano en torno a temas como la esclavitud, abolición y raza. Este estudio ilumina estas conexiones a través de una perspectiva transnacional de la circulación de La cabaña del Tío Tom en la Ciudad de México. En la primera parte, rastreamos como éste y otros textos importantes de la época que también trataban el tema de la esclavitud—Bug Jargal de Victor Hugo y María, o la esclavitud en los Estados Unidos, de Gustavo de Beaumont—ganaron espacio en las librerías, periódicos y salones literarios capitalinos. En la segunda parte nos enfocamos en las representaciones teatrales de 1857. Mantenemos que aspectos de los espectáculos de Tom pusieron de relieve la aparente aceptación y familiaridad con el tropo del “negrito” en la arena cultural, mostrando cómo estas actuaciones antiesclavistas sin embargo también activaron y reforzaron prácticas que estigmatizaban la negritud.
Biochemical Changes Occuring in Neonates with Sepsis
Authors: Kosovski Irina-Bianca , Ghiga Dana-Valentina , Ciurea Cristina Nicoleta , Bacârea Anca
Published: September 2019

This retrospective study aims to analyze the relationship between biochemical changes occurring in newborns with sepsis proven by positive blood culture (BC) and possible correlations with 1 min Apgar score, 5 min Apgar score, gestational age (GA), and birth weight (BW). We included in the study all infants ≤7 days of life with positive BC that were admitted to the Neonatal Intensive Care Unit (NICU) and Neonatology Department (ND) of the County Emergency Clinical Hospital of Târgu Mureş, a tertiary level hospital, between 2014-2018. The analyzed parameters are: day of life for blood sampling (0-7 days of life), gender, Apgar score (1 and 5 minute), GA, BW, urea, creatinine, total bilirubin, direct bilirubin, aspartate aminotransferase (AST/GOT), alanine aminotransferase (ALT/GPT), c-reactive protein (CPR), bacteria involved, empiric antibiotics administered before blood sampling, temperature of the newborn on the day of BC. We found there is a statistically significant negative correlation between 1 and 5 min Apgar score and creatinine, between GA and urea and also between BW, GA and Direct Bilirubin. We found a statistically significant positive correlation between BW, GA and GPT.
Revision of Performance Measurement Tools and Methods
Authors: Elmgasbi Alladyn
Published: September 2019

A changing economic environment and growing requirements of stakeholders have made it necessary to develop new achievement measurement methods. The article discusses and compares several performance measurement tools and methods, such as: the Balanced Scorecard, Tableau de bord, Skandia Navigator, Intangible Assets Monitor, German Scorecard, Business Excellence Model, Dutch system of performance management, Performance Prism and the EFQM Excellence Model. They are the most popular among both theoreticians and practitioners in this field.
Electronic Mobile Devices, Transformative Pedagogy and Learning: Higher Education and Changing Times in Kenya
Authors: Aseey Anne A. , Andollo Agnes Anyango
Published: September 2019

The Fourth Industrial requires new concepts and skills to be acquired by learners at various levels. This has led to a new breed of learners joining our education institutions at various levels with prerequisite knowledge on technology which can be harnessed for learning and teaching purposes. This scenario has generated a lot of interest and more research on how first the process of knowledge acquisition is changing. There is excited attention among researchers, educators, education commentators and stakeholders on this aspect of learning. The new generations of techno savvy leaners joining institutions are a challenge to the old pedagogy of teaching. These young generations are creating a digital gap between the old ways of teaching and learning to new approaches in education. The nature of the generation change needs to bring some reforms in education especially in higher education in Kenya where electronic mobile devices penetration has escalated for the last ten years. This research paper, highlights issues around use of electronic mobile devices for knowledge acquisition purposes which if well utilized can aid the education systems in most African Countries in terms of access, affordability, ease of use and leaners wide interaction and independent study. The old pedagogy of the teacher being the absolute source of information is being transformed by the use of an array of emerging devices like Smartphone, ipads, laptops and others which are readily available to the leaner’s. The study was carried out among undergraduate and postgraduate students at the University of Nairobi, Kenya between 2016 to 2018.The researchers found out that, electronic mobile devices are with the students for ease of use. The study also found out that, some of leaners in higher institutions of learning are not well informed on how to utilize the mobile devices for learning purposes hence most of the time they are used for other purposes not related to learning. In general, most countries in Africa have tried to invest on internet connectivity, ICT Infrastructure, capacity building among others structure which can also be leveraged for Education needs.
Comprehension of the English National Character in Building Professional Linguistic Culture
Authors: Sabirova Diana Rustamovna , Solovyova Elena Gennadyevna , Pomortseva Nadezhda Pavlova , Antonova Svetlana Petrovna
Published: September 2019

The article discusses the integrative competence-based cultural approach to studying the complex and multifaceted world of the culture of the target language through comprehension of the English national character reflected in arts as a way to personal development, interdisciplinary professional mobility and professional culture of the student majoring in Linguistics. The English national character is revealed through its artistic understanding in such most ‘English’ genres as portrait, landscape and caricature, as well as in the perpendicular architectural style and features of landscape architecture. The authors have designated the content-semantic blocks of Linguistics and Culture Study courses to demonstrate the students who specialize in translation and interpretation the traditions reflected in the national character through the prism of art, thus revealing the semantics of the concept of the national character. The image of the English national character as constructed by English art is analyzed. Its main features are revealed: conservatism, patriotism, snobbery, respect of law and privacy, tolerance, politeness, practicality and rationality, conventionalism, eccentricity and sense of humor, contradiction and sometimes paradox. Interactive technologies that ensure the assimilation of educational material aimed at promoting national, ethnic and religious tolerance, respect of the values of a different culture, focus on cross-cultural communication, inculturation and socialization of the individual are presented in the article.
Genre and Stylistic Search of Vanguard Lyrics
Authors: Yuzmukhametova L. N. , Amineva V. R. , Nurmieva R. R.
Published: September 2019

In works of the Tatar poet R. Gatash the leading trends of national historical-literary process of the 1960-1980th were shown. The poet uses within one work mythopoetic language, tracks and an esthetics of “simple” [not stylistic] word which enter among themselves the dialogical relations. In this regard there is a need to consider various options of mutual illumination of different stage languages and the related ways of art completeness on the example of concrete works. The topicality of the conducted research is defined by need of theoretical judgment of the art and esthetic nature of nonclassical type of an art ensemble in relation to the Tatar literature of the 2nd half of the 20th century. In the solution of objectives using of a system and structural method is supposed. The works of domestic and foreign scientists devoted to problems of postmodernism and nonclassical type of an art ensemble had an impact on the concept of the conducted research. On the basis of the carried-out analysis different options of mutual illumination of different stage languages are allocated: mythological, conditional and poetic and “simple” word. It is established that the mythopoetic language and language of ladders which are going back to national poetry are exposed to internal transformations, becoming more difficult, individual and unpredictable. The conclusion is drawn on compliance to different figurative languages of various genre and semantic orientations and on formation in the poet’s works of a subject situation characteristic of nonclassical poetics.
Optimization and characterization of NiO thin films prepared via NSP technique and its P-N junction diode application
Authors: Saju Joseph , Balasundaram O.N.
Published: September 2019

The present work reports on the optimization of substrate temperature, molar concentration and volume of the solution of nickel oxide (NiO) thin films prepared by nebulizer spray pyrolysis (NSP) technique. NiO films were optimized and characterized by XRD, SEM, EDX, UV-Vis and I-V measurements. Based on XRD analysis, the molar concentration, volume of solution and substrate temperature of the prepared NiO films were optimized as 0.20 M, 5 mL and 450 °C for P-N diode applications. The XRD pattern of the optimized NiO film revealed cubic structure. The surface morphological variations and elemental composition were confirmed by SEM and EDX analysis. The optical properties were studied with UV-Vis spectrophotometer and the minimum band gap value was 3.67 eV for 450 °C substrate temperature. Using J-V characteristics, the diode parameters: ideality factor n and barrier height Φb values of p-NiO/N-Si diode prepared at optimum conditions, i.e. 450 °C, 0.2 M, 5 mL, were evaluated in dark and under illumination.
Suburban Identity in the Poetry of John Updike
Authors: Flajšar Jiří
Published: September 2019

This paper provides a close reading of a representative selection of suburban poems by the American writer John Updike (1932–2009). It also draws upon the existing scholarship by suburban studies historians (including Kenneth Jackson, Dolores Hayden, John Archer, and James Howard Kunstler), who have argued for the cultural importance of American suburbia in fostering identity, and develops the argument by literary critics including Jo Gill, Peter Monacell, and Robert von Hallberg, who have championed the existence of a viable suburban tradition in postwar American poetry. By scrutinizing poems from Updike’s early poetry, represented by “Shillington”, up to his closing lyric opus, “Endpoint”, the paper argues that Updike’s unrecognized importance is that of a major postwar poet whose lyric work chronicles, in memorable, diverse, and important ways, the construction of individual identity within suburbia, in a dominant setting for most Americans from the 1950s up to the present.
Aesthetic Universals in Neil Gaiman’s Post-Postmodern Mythmaking
Authors: Čipkár Ivan
Published: September 2019

Aesthetic theory, as reflected in both contemporary cognitive (Patrick Colm Hogan) and more traditional structuralist criticism (H.G. Widdowson), points to the dynamics between familiarity and surprise as the driving force behind the pleasure we derive from reading fiction. This paper explains how Neil Gaiman’s works, particularly his novel Neverwhere, utilize genre expectations and reinvent mythologies in order to captivate audiences in the current age of unprecedented access to information and a rather superficial intertextuality. The paper draws on Brian Attebery’s analyses of the literature of the fantastic to place Gaiman within the context of both modernist and postmodernist legacies, while proposing that his works could be best understood as representative of the current cultural paradigm, sometimes labelled as the pseudo-modern or post-postmodernism. The discussion of the shifting paradigm is used as a backdrop for the scrutiny of the devices employed in Gaiman’s writing: the pre-modern focus on storytelling, prototypicality, modernist “mythic principle”, postmodernist textual strategies, and utilization of current technologies and mass-communication media.
Clinical relevance of the borderline results of the Hybrid Capture 2 High-Risk HPV DNA assay with cervical samples collected in Specimen Transport Medium
Authors: Varl Jerneja , Ivanus Urska , Marinsek Ziva Pohar , Jerman Tine , Valencak Anja Ostrbenk , Poljak Mario , Prevodnik Veronika Kloboves
Published: September 2019

Background

The Hybrid Capture 2 (HC2) High-Risk HPV DNA assay serves as a triage test in the Slovenian national cervical cancer screening programme ZORA. To improve the limited analytical accuracy of HC2 test results near the cut-off value (1.0 relative light units/cut-off (RLU/CO)), we follow an internal protocol of repeating the test on all samples with borderline results within the 0.7-2.0 RLU/CO interval. The aim of the study was (i) to determine the clinical relevance of HC2 test results within three different “grey zones” for samples stored in Specimen Transport Medium (STM) and (ii) to determine whether the current algorithm of retesting “grey zone” STM specimens with the HC2 assay is clinically relevant.

Patients and methods

The study included 594 women between 20 and 65 years of age. All participating women were referred for colposcopy, and in cases of abnormal results, biopsy was performed. We assessed the distribution of HC2 test results and the corresponding proportion of cervical intraepithelial neoplasia grade 2 or worse (CIN2+) lesions in three different “grey zones” (1.0–2.5, 0.4–4.0 and 0.7–2.0 RLU/CO), retested specimens with results within a 0.4–4.0 RLU/CO interval and calculated the sensitivity and specificity for HC2 at different RLU/CO values.

Results

The proportion of specimens within 1.0–2.5, 0.4–4.0 and 0.7–2.0 RLU/CO intervals was 3.9%, 10.8% and 4.5%, respectively. The proportion of CIN2+ lesions within these “grey zones” was 2.5%, 5.6% and 1.2%, respectively. Retesting the samples did not detect any additional CIN2+ cases. Within the 1.0–2.5 RLU/CO interval, the sensitivity decreased from 93.8% to 91.4%, while the specificity increased from 63.3% to 67.5%; for the 0.4–4.0 RLU/CO interval, the sensitivity decreased from 95.1% to 89.5%, while the specificity increased from 56.8% to 69.4%; and for the 0.7–2.0 RLU/CO interval, the sensitivity remained nearly constant (94.4 vs. 93.2%), while the specificity increased from 60.6% to 66.4%.

Conclusions

Our results show that retesting STM samples within the “grey zones” is not necessary. Retesting samples in the negative “grey zone” does not increase sensitivity, and retesting in the positive “grey zone” is not followed by a less intensive management of women, since these women are recalled regardless of the results of the retest. Furthermore, the majority of samples retain the original HC2 results after retest, and the number of CIN2+ lesions among women with “grey zone” HC2 results is low.
Isolation, Screening and Response of Maize to Plant Growth Promoting Rhizobacteria Inoculants
Authors: Akintokun A.K. , Ezaka E. , Akintokun P.O. , Shittu O.B. , Taiwo L. B.
Published: September 2019

The use of plant growth promoting rhizobacteria (PGPR) as biofertilizer is a relatively safer, environment friendly and cost effective. This work was designed to assess plant growth promoting abilities of rhizobacteria and evaluate their effect on germination and growth of maize. The bacteria were isolated and screened for plant growth promoting abilities using Pikovskaya agar, Aleksandrov agar and Jensen media. Twelve isolates that showed multiple attributes were further screened for indole acetic acid (IAA) and gibberellic acid (GA) production; best five isolates were selected for further studies. The results of IAA and GA production showed a considerable amount of IAA and GA produced by the isolates which ranged between 9–94 and 21–97 mg l–1, respectively. The selected isolates identified as Bacillusmojavensis, Pseudomonas aeruginosa, Alcaligenes faecalis, Pseudomonas syringae and Bacillus cereus showed a significant difference(P≤0.05) in the amount of potassium(K) and phosphorus(P) solubilized at different source of K (KCl and mica powder) and P (Ca2PO4 and rock phosphate). The isolates also recorded significant level of nitrogen fixing ability with Alcaligenes faecalis strain P156 fixing the highest amount of nitrogen (11.4 mg N fixed per l) and least by Bacillus mojavensis strain NBSL51 (6.3 mg N fixed per l).The results of plant inoculation test showed that Bacillus cereus strain 20UPMNR significantly enhanced the root and shoot dry weight. All the selected isolates enhanced shoot and root length except Bacillus mojavensis which produced less effect on root length when compared to the control. These results have provided vital information for the development of a bio fertilizer for maize.
The demise of dinosaurs and learned taste aversions: The biotic revenge hypothesis
Authors: Frederick Michael , Gallup, Jr. Gordon G.
Published: September 2019

Numerous hypotheses have been advanced to explain the worldwide extinction event that led to the disappearance of the dinosaurs. There is considerable empirical support for the well-known asteroid impact hypothesis, and volcanic eruptions in the Deccan Traps have also been implicated. Increasingly, theories involving multiple causes are being considered, yet few of these consider how the cognitive and behavioral abilities of certain classes of animals may have differed in ways that allowed some to survive while others perished. Here we advance the hypothesis along with supporting evidence that the emergence of toxic plants coupled with an inability to form learned taste aversions may have contributed to the extinction of dinosaurs.
Strategi Peningkatan Kemandirian Desa Dan Pengembangan Ekonomi Masyarakat (Studi Pada Festival Seblang Desa Olehsari - Banyuwangi)
Authors: Permatasari Safrieta Jatu , Mahararta Made Bryan Pasek
Published: September 2019

Salah satu festival di Banyuwangi yang menampilkan nilai-nilai kultural dan komersial yaitu festival Seblang di Desa Olehsari yang dinilai mampu memberikan dampak multiplier terhadap perekonomian warga desa, khususnya dengan semakin banyaknya wisatawan yang berkunjung dan melakukan aktivitas ekonomi dan pariwisata di Desa Olehsari ini. Hal ini tentu tidak terlepas dari peran penting aparatur atau perangkat desa yang mampu menjadi driver of change dari pembangunan desa yang berjalan, arah pengembangan desa dan strategi yang dilakukan. Hasil penelitian menunjukkan bahwa strategi peningkatan kemandirian desa dan pengembangan ekonomi masyarakat melalui event festival memiliki dampak yang cukup signifikan sebagai tambahan penghasilan warga dan dari iuran warga yang berjualan pada saat acara festival bisa dijadikan tambahan pemasukan desa melalui APBDes. Disamping festival seblang, pemerintah desa telah melakukan upaya lanjutan dengan diadakannya Kuliner Bengi Lan Lungguh Ngopi setiap sabtu malam minggu. Hasil penelitian menunjukkan bahwa  pemerintah desa dalam mendukung strateginya membentuk Tim inovasi desa, yang memiliki tugas dan fungsi untuk menggali potensi baru yang bisa diangkat dan dikembangkan melalui program atau kegiatan lainnya, Sehingga diharapkan kedepan pemerataan ekonomi masayarakat di desa Olehsari bisa merata dan menyeluruh. Kata Kunci : Festival seblang, strategi peningkatan, kemandirian desa, pengembangan,  ekonomi.
THE EFFECT OF GRAVITY-DRIP FILTRATION METHODS ON THE CHEMICAL AND SENSORIAL PROPERTIES OF COFFEE (COFFEA ARABICA L. VAR. CASTILLO)
Authors: Zapata Angela María Ormaza , Arango Felix Octavio Díaz , Rojano Benjamín Alberto
Published: September 2019

Coffee prepared via gravity-drip filtration is an alternative to obtain varied sensorial profiles and determine the acidity, bitterness, and body thereof. In the present study, the retention of certain bioactive components was determined, as was the antioxidant activity and cup profiles for coffee beverages prepared by way of seven different gravity-drip filtration methods. The methods which registered the greatest bioactive metabolite retention were the Vietnamese, Clever, and RS 16 methods. The greatest hydroxycinnamic acid content was obtained with the Clever, Yama, Vietnamese, and V60 methods, in descending order. Antioxidant capacity was proportional to the retention of bioactive components, by way of ABTS and ORAC techniques, in the beverages prepared. The V60 and V60 Kalita methods retained the lowest amounts these compounds and their activity. The most predominant hydroxycinnamic acid in the seven evaluated preparations was chlorogenic acid. In accordance with consumer preferences, which seek functional food, it is recommended that coffee be consumed using the Clever or Vietnamese preparation methods, which present fuller body and enhanced bitter notes. In their absence, the RS 16 method is suggested, which presents a sensorial profile identical to that of the U.G.Q. pattern, with less intensity of bitterness.
Current knowledge, attitude and practices of dental residents towards biomedical waste management: A cross sectional study
Authors: Kulkarni Sampada Suresh , Sushanth V. H. , Prashant G. M. , Imranulla Mohamed , Vivek H. P. , da Costa Fhelen Debbie
Published: September 2019

Aim:

To assess the knowledge, attitude and practices towards biomedical waste (BMW) management among residents of dental colleges of Davangere city.

Methodology:

A cross- sectional questionnaire based study was carried out among 150 residents from dental colleges (85 from College of Dental Sciences and 65 from Bapuji Dental College and Hospital) in Davangere Karnataka. The responses were analyzed using Frequency distribution and Pearson Chi Square test using SPSS (Statistical package for social sciences, software Version 22.0)

Results:

94% residents said that they were aware about BMW management out of which 90% could correctly describe the BM waste. Out of 150, 71% residents were aware about the storage duration. Only 41.3% residents knew the correct symbol for biohazard. When asked about color codes for disposal of waste only 50.7% residents knew the color code for the disposal of human anatomical waste and 58.7% residents knew the correct color code for the disposal of used gloves and masks.

Conclusion:

Though majority of the residents had fair knowledge of BMW management, the need for training regarding their practice of BMW disposal should be the focus.
Knowledge, awareness and attitude of oral health and root canal treatment among medical professionals
Authors: Chugh Ankita , Rastogi Radhika , Choudhary Ashish , Singh Surjit , Chugh Vinay Kumar , Patnana Arun Kumar
Published: September 2019

Background:

Oral health is also considered as an integral part of the overall health of individuals where it acts as a mirror of the body and general health. Medical professionals have an early opportunity to diagnose the signs of oral disorders and can help dental professionals for timely intervention.

Materials and Methodology:

After taking an informed consent, a standard questionnaire was asked to be filled by a total of three hundred and twenty seven participants (Doctors, Medical and Nursing students). Analyses were done with regard to knowledge, practice and awareness of oral dental health of the participants. The data was analyzed using chi-square test for categorical data.

Results:

Regarding the knowledge of oral health, 92% of the participants were aware that brushing prevents tooth decay and periodontal diseases. Regarding the attitude towards oral health, 81% of the participants were aware that dental check-up is necessary during pregnancy. Regarding awareness about oral health, 83% knew that oral and general health were related. Regarding root canal treatment, only 57-73% participants correctly responded to the given questionnaire. However, a statistically significant difference was observed between medical and nursing professionals regarding knowledge pertaining to oral health and root canal treatment. The oral health knowledge, attitude and awareness was limited to very few areas like importance of brushing, the importance of maintaining oral health during pregnancy and relation of oral and general health. However, knowledge about preserving the grossly decayed tooth by root canal treatment and its success was very limited in medical professionals.

Conclusion:

Medical professionals have better knowledge, awareness and attitude about oral health than nursing students and faculty.
Ozone: A paradigm shift in dental therapy
Authors: Srinivasan Samuel Raj , Amaechi Bennett T.
Published: September 2019

Objectives:

Ozone has been used in medicine for over a century, but its clinical applications in dentistry have just begun to be explored. The effects of ozone either as gas, water, or oil in the treatment of dental diseases such as caries, periodontitis, and hypersensitivity have been investigated and the results are promising. Thus, the objective of this review is to shed light on the recent clinical oral applications of ozone and summarize the various research findings regarding the use of ozone in dentistry. This review would enable researchers to know the background of ozone in dentistry and to help them formulate new and improved protocols to study the possible applications of ozone in clinical dentistry.

Data Sources:

Pertinent literature on the application of ozone to treat various dental diseases was thoroughly searched using Medline, PubMed, Central, Cochrane, and Embase.

Conclusion:

Clinical use of ozone is a minimally invasive approach toward the prevention and control of oral diseases. The present literature review observed encouraging results on the use of ozone in various modalities of dental treatments. However, the use of ozone in dentistry needs further investigation using controlled clinical trials, with sufficient, follow-up period and standardized measurements to establish ozone therapy as a standard treatment modality in dental practice.
Arrecifes de arenisca en el Golfo de Salamanca, plataforma continental del Caribe colombiano
Authors: Zea Sven , Bernal Gladys , López Gloria , Weber Marion , García-Urueña Rocío Del Pilar
Published: September 2019

In tropical seas there are submerged hard bottoms that harbor corals but that are not coralline in origin. This is the case for the “Banco de las Ánimas” sector in the continental shelf of the Gulf of Salamanca, Colombian Caribbean. In its upper portion (14–16 m in depth), there are low mounds of sandstone blocks and slabs, conforming reefs, colonized by coralline biota and sparse corals. To confirm their lithology an initial petrographic analysis was carried out, which showed the rocks are made up of fine-grained sands, mature in texture, cemented by dolomite. It is proposed that these reefs were formed in a beach–dune–lagoon system during an ancient sea level, similar to the recent coastal bar of Salamanca. In these high-evaporation, supratidal saline environments, they could have been formed as beach rocks or as eolianites, by aragonite cementation, modified later into dolomite. Whether the foundation of the deeper coral formations of the bankis also sandstone or in fact coralline, remains to be determined.
Trakya Üniversitesi Tıp Fakültesi Öğrencilerinin Dikey Koridor Derslerine İlişkin Görüşlerinin Değerlendirilmesi
Authors: GAYEF Albena , MARANGOZ Bahar , ŞİMŞEK Şevval , KAYA Sümeyye , ATABEY Uğur Şimal , ESKİOCAK Muzaffer
Published: September 2019

Giriş ve Amaç: Araştırmanın amacı, tıp fakültesi öğrencilerinin dikey koridor programı kapsamındaki dersler ile ilgili görüşlerini değerlendirmek ve değerlendirmeler sonucunda eğitim programını geliştirmeye yönelik önerilerde bulunmaktır. Gereç ve Yöntem: Araştırma kesitsel ve tanımlayıcı niteliktedir. Araştırmacılar tarafından geliştirilmiş olan, sosyodemografik özellikler ve öğrencilerin dikey koridor dersleri ile ilgili görüşlerini değerlendirmeye yönelik sorulardan oluşan anket formu Trakya Üniversitesi Tıp Fakültesi ilk beş yılda öğrenim görmekte olan öğrencilere (n=183) 2018 yılı Mart ayında uygulanmıştır. Ulaşılma oranı %52,2’dir. Araştırmadan elde edilen veriler, SPSS 24.0 programında analiz edilmiştir. Verilerin analizinde tanımlayıcı istatistikler uygulanmıştır.Bulgular: Öğrencilerin bilim okuryazarlığı dersleri ile ilgili “Dersin amaç ve öğrenim hedefleri belirtilmiştir” ifadesine %39,4’ünün katıldığı, %37,7’sinin katılmadığı, %22,4’ünün kararsız olduğu; Hastane gezileri ile ilgili “Gezilerin faydalı olduğunu düşünüyorum.” ifadesine öğrencilerin % 60,2’sinin katıldığı saptanmıştır. İnsan Bilimleri, Sosyal Tıp, Etik, Girişimcilik Dersleri ile ilgili görüşler değerlendirildiğinde “Bu derslerin iyi hekimlik değerlerini edinmeme katkısı olacağını düşünüyorum.” ifadesine öğrencilerin % 27,9’unun katılmadığı saptanmıştır.  Tematik konferanslar ile ilgili olarak “Derslerin Hekimlik mesleğine katkısı olacağını düşünüyorum.” ifadesine öğrencilerin % 33,0’ının katıldığı saptanmıştır. Sık görülen hastalıklar dersleri ile ilgili görüşler değerlendirildiğinde ise “Derslerin amaç ve öğrenim hedefleri belirtilmiştir.” ifadesine öğrencilerin % 34,9’unun katıldığı saptanmıştır. Sonuç: Dikey koridor Programı, tıp fakültesi öğrencilerinin geniş bir perspektif bakış açısı ile düşünebilmesini sağlayan, kişisel gelişimine katkıda bulunan ve meslek yaşamına hazırlanmada katkısı olan bir program olarak değerlendirilebilir. Tıp eğitiminde bilim okuryazarlığı, insan bilimleri gibi dikey koridor dersleri ile tıp fakültesi öğrencilerine kazandırılması hedeflenen bilgi ve  tutumların geliştirilmesi için bu derslerin amaç ve öğrenim hedefleri daha iyi açıklanmalıdır. Öğrencilerin bu derslere olan ilgisini arttırmaya yönelik olarak mezuniyet öncesi tıp eğitiminde araştırma planlama ve uygulamaların yaygınlaştırılması gerektiği düşünülmektedir.
Tıp Öğrencilerinin LGBTİ+ Hastalara Yaklaşımı
Authors: ERTUĞRUL Şirin , BATI A. Hilal
Published: September 2019

AmaçSağlık hizmetlerinden sınırlı yararlanan ve toplumda azınlık oldukları düşünülen lezbiyen, gey, biseksüel, trans, interseks ve + bireylerin (LGBTİ+) belirli sağlık riskleri bulunmaktadır. Bu risklerin en önemlisi, özellikle trans bireylerin kimlikleri sebebiyle rutin sağlık hizmetinden kaçınmalarıdır. Sağlık çalışanlarının bu bireylere ilişkin algıları, sunulan sağlık hizmetinin niteliği ve hastalıkla ilgili karar süreçleri üzerinde belirleyici olmaktadır. Literatür LGBTİ+ bireylerin yetersiz sağlık hizmeti aldığını ve sağlık çalışanlarının ayrımcılığına maruz kaldıklarını göstermektedir. Bu araştırmanın amacı geleceğin sağlık çalışanlarının LGBTİ+ hastalara yaklaşımını belirlemek, tıp eğitimi programlarının bu anlamda kapsayıcılığını ve gizli müfredatı ortaya koymaktır.Gereç ve YöntemBu araştırma, Ege Üniversitesi Tıp Fakültesi (EÜTF) klinik dönem öğrencileriyle yürütülmüştür. Veriler, EÜTF Öğrenme Kaynakları Merkezi üzerinden çevrimiçi olarak gönüllülük temelinde uygulanan bir anketle toplanmış, SPSS istatistik programında analiz edilmiştir.BulgularLGBTİ+ kavramını üniversitede duyan öğrenci oranı %33'tür. Öğrenme kaynakları film, sosyal medya, magazin, sosyal çevre olarak belirlenmiştir. Katılımcıların %52,4’ü bir hasta ile görüşmede inanç/duygu ya da düşüncelerinden etkilenebileceğini belirtmiştir. Hastanın dış görünüşüne göre tutum sergileyen öğrencilerin oranı %26,2’dır. Hastanın trans olabileceğini aklına getirip bütünsel değerlendiren öğrencilerin oranı %6,8’dir.SonuçSıklıkla bilimsel olmayan kaynaklardan öğrenilen LGBTİ+ kavramı eğitim programlarında yeterince yer almamaktadır. İnanç, duygu ve düşüncelerin hastaya yaklaşımı etkilemesi, dış görünüşe göre tutum belirlenebilmesi sağlık çalışanlarının ayrımcılığını açıklar niteliktedir. Heteroseksist yaklaşım, hastaların bütünsel değerlendirilmesi açısından risk oluşturmaktadır. Bu bağlamda LGBTİ+ bireyler ve sağlık risklerinin müfredatta yer alması önem taşımaktadır.
A Fairly Genuine Comment on Honest Opinion in New Zealand
Authors: Marten Bevan
Published: September 2019

This paper discusses the defence of honest opinion in relation to New Zealand’s Defamation Act 1992. Two key issues are addressed: the place of the common law “public interest” requirement in the New Zealand context, and the concept of “genuineness” under section 10 of the Act. It is argued that the public interest requirement should be abolished, and that the relevant statutory provisions be redrafted to achieve this. The redraft would also clarify a potential flaw in the wording of the defence that may render it unavailable to some defendants who are quoting the opinions of others.