bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN LQ45 PERIODE 2013-2017
Authors: Ikhsan Nuri Maulana , Dermawan Yohanes Rully 
Published: April 2020

This study aims to determine the effect of financial ratios on stock prices. Financial ratios used in this study is the Current Ratio, Debt to Equity Ratio, Return On Equity, Total Asset Turnover, Earning Per Share, and Price to Book Value. The type of research used is quantitative to observe the effect of financial ratios on stock prices. This study used a purposive sampling method with a total sample of 20 companies registered in the LQ45 index for the period 2013-2017 and fulfilling the research criteria. The statistical method used is multiple linear regression analysis
The results of this study indicate that partially, the variable debt to equity ratio, return on equity, total asset turnover, earnings per share, and price to book value have a significant partial effect on stock prices, while the current ratio variable does not have a partial significant effect on stock prices. Simultaneously the current ratio variable, debt to equity ratio, return on equity, total asset turnover, earnings per share, and price to book value have a significant simultaneous effect on stock prices. And the most dominant influential variable is earnings per share. Keywords: Current Ratio, Debt to Equity Ratio, Return On Equity, Total Asset Turnover, Earning Per Share, Price to Book Value, and Stock Price.
DEKONSTRUKSI AKUNTANSI PERTANGGUNGJAWABAN SOSIAL DALAM PERSPEKTIF PANCASILA
Authors: Harmadji Dwi Ekasari 
Published: April 2020

The purpose of writing this article is to deconstruct social responsibility accounting in the perspective of Pancasila. At present, the form of social responsibility accounting outcomes is the sustainability report (CSR). The results of this study are the need to increase the understanding of accounting / financial professionals / practitioners of sustainability reporting as the application of the substantive goals of the company concerned, and not a symbolic objective to obtain legitimacy from stakeholders. Increased understanding of spiritual conditions and aspects, economic aspects, social aspects and environmental aspects that must be disclosed in a full and transparent sustainability report, so that it is known by all stakeholders.
Keywords: Social Responsibility Accounting, Pancasila
FAKTOR-FAKTOR MOTIVASIONAL YANG BERPENGARUH TERHADAP PERILAKU KNOWLEDGE SHARING AUDITOR
Authors: Kainama Maryoni S 
Published: April 2020

The purpose of this study is to identify and analyze the factors at the individual level that may affect the auditor auditor attitudes towards knowledge sharing behavior, which is expected to be able to add to our understanding of the behavior of interest and the factors underlying the increase or reduction of knowledge sharing behaviors performed by auditors . Necessary data is obtained by using a questionnaire containing grains measuring constructs of the variables used in the model study. Primary data were obtained at 153 answers from questionnaires filled out by auditors who work in public accounting firms registered with the Capital Market Supervisory Agency (BAPEPAM). Five proposed hypothesis proposed in this study, the first hypothesis which states that extrinsic motivation negatively affect the auditor's knowledge sharing attitudes, the second hypothesis states that the absorptive capacity has positive influence on the attitude of the auditor regarding knowledge sharing, the third hypothesis which states that organizational commitment has a positive effect the auditor's knowledge sharing attitudes, the fourth hypothesis which states that subjective norm has positive influence on the attitude of the auditor regarding knowledge sharing, and the fifth hypothesis which states that the sense of self-worth positive effect on the auditor's knowledge sharing attitude. This study is expected to provide practical implications for public accounting firms in order to encourage and increase the intensity of the behavior of knowledge sharing among employees by utilizing factors into the antecedents of knowledge sharing behavior. Public accounting firm can incorporate specific guidelines in their recruitment policies to enable them to recruit candidates that show characters that are consistent with the purpose and value of the company that will be associated with the ability to work in a team and a willingness to share knowledge
Keywords: Knowledge sharing, Theory of reasoned action, Extrinsic Motivation, Absorptive capacity, Organizational Commitment, Sense of Self-Worth.
IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH (SAP) BERBASIS AKRUAL DI INDONESIA
Authors: Trisnawati Novi 
Published: April 2020

Accrual-based accounting system is a modern accounting system that is widely applied in developed countries. While Indonesia has been using an accrual-based accounting system in the private sector for a long time. however, for the government sector, before 2010 Indonesia still used cash basis and cash toward accrual basis. But after the issuance of PP 71 of 2010 all government sectors are required to use an accrual basis to prepare their financial statements. The application of the accrual basis is expected to be able to improve the performance of government units. This improvement will be demonstrated by the better opinion obtained on financial statements, both LKPP and LKKL. And the improved opinion obtained will increase public confidence in the government regarding the use of funds that have been obtained from them. Therefore, for the implementation of accrual basis accounting to be fully implemented, several requirements are needed, including: (1) Improvements that must be made to an adequate accounting system and accounting technology, including a reliable internal control system; (2) The availability of competent accountants as adequate HR requirements; (3) Appropriate strategies are used for applying the accrual basis; (4) political commitment; and (5) communicating the purpose of applying this basis.
Keywords: government accounting standard, accrual based accounting
Towards Establishing Effective Protective Boundaries for the Lunan Stone Forest Using an Online Spatial Decision Support System
Authors: Zhang Chuanrong , Li Weidong , Day Michael 
Published: April 2020

The Lunan Stone Forest is the Worldʼs premier pinnacle karst landscape, and was established as a national park in 1982. The existing boundaries are essentially arbitrary, based on notional scenic value, and take into consideration neither the physical landscape nor the existing pattern of urban development. Moreover, the location of the boundaries is not clear to the local community, rendering them largely ineffective. Developing an online Spatial Decision Support System (SDSS) potentially provides a way to establish protective boundaries that are meaningful from the perspective of karst science, yet also readily identifiable by the local community within the context of the existing urban fabric. The 7km2 “core area” of the Stone Forest Park is used to illustrate the use of the SDSS. Lunanski kaniti gozd je najlepši primer »kamnitega gozda« (shilin) na svetu in je bil 1982 razglašen za narodni park. Sedanje meje parka so bile dogovorjene na osnovi zaznavne pokrajinske vrednote in ne upoštevajo niti fizičnih lastnosti pokrajine niti obstoječega vzorca razvoja mesta. Še več, lokalnim skupnostim meje niso jasne in so zato še manj učinkovite. Z razvojem Spatial Decision Support System (SDSS) na spletu je dano orodje, s pomočjo katerega bi bilo mogoče določiti meje varovanega območja, ki bi bile zadovoljujoče z vidika krasoslovja in sprejete s strani lokalnih skupnosti v skladu s sedanjim urbanim razvojem. Na 7 km2 osrednjega dela Kamnitega gozda je prikazana možnost uporabe SDSS.
Rojstna imena v imenih jezer in ribnikov na Poljskem
Authors: Bijak Urszula , Czopek‑Kopciuch Barbara 
Published: April 2020

V članku so obravnavana imena ribnikov in jezer na ozemlju Poljske, ki izhajajo iz imen. Analiziranih je 283 hidronimov iz 76 okrajev Poljske. Med hidronimi je 20 starejših, izpričanih od 14.–19., večina pa je prvič zapisana v 20. stoletju. Motivacijsko bazo tvorijo moška in ženska imena, ki so večinoma krščanska, ter maloštevilna staropoljska v osnovni, pogosto tudi manjšalni obliki. Večina hidronimov je nastala po imenih lastnikov, manjši del pa so spominska imena. Med slednjimi so opazna imena literarnega porekla, motivirana z zgodovinskimi in svetniškimi liki. Med izimenskimi hidronimi prevladujejo imena, nastala s transonimizacijo. Veliko skupino
tvorijo besedne zveze z razlikovalnimi členi, maloštevilno pa imena,
nastala s pluralizacijo.
Primerjalna analiza o ohranjanju jezika pri kitajski, slovenski in tajski jezikovni manjšini v Avstraliji
Authors: Bizjak Končar Aleksandra 
Published: April 2020

Prispevek preučuje, kateri dejavniki so odločilni za ohranjanje ali opuščanje
maternega jezika med jezikovnimi manjšinami v Avstraliji. Za primerjavo so izbrane tri manjše skupine: Slovenci, Tajci in Kitajci iz Hongkonga. S terenskim delom smo zbrali podatke, ki obsegajo tri vsebinske sklope. Prvi obravnava jezikovno rabo v družini, drugi zunaj družine in tretji odnos staršev in otrok do dvojezičnosti in jezikovne politike v Avstraliji. Ob tem bomo predstavili odnos do jezika v dveh generacijah izseljencev in ugotavljali povezavo med ohranjanjem jezika in jezikovno politiko.
Frequency of Oral Care and Positioning of Patients in Critical Care: A Replication Study
Authors: Hanneman Sandra K. , Gusick Gary Michael 
Published: April 2020

• Background Oral care and head-of-bed elevation are interventions to decrease risk of aspiration pneumonia in hospitalized patients. In a previous study, nurses’ self-reports of how often they performed oral care did not match documented provision of such care.
• Objectives To replicate the original study and estimate instrument reliability.
• Methods A cross-sectional design was used, and survey data from nursing personnel and bedside observational data from 9 intensive care units were collected.
• Results A total of 181 surveys (47%) were returned, and data were collected from 436 bedsides. Reported frequencies of oral care and use of oral care products differed between nonintubated and intubated patients (P&lt;.001). The mean documented frequency of oral care for nonintubated patients was 1.8 (SD 1.5); self-reported frequency was 3 (SD 2.4). The mean documented frequency of oral care for intubated patients was 3.3 (SD 1.8); self-reported frequency was 4.2 (SD 2.1). Documented oral care frequency differed by unit (P = .006) and intubation status (P &lt; .001). Mean observed head-of-bed position was 38° (SD 24°) for nonintubated patients and 23° (SD 12°) for intubated patients (P &lt; .001). Intubation status, but not unit, affected observed head-of-bed position (P &lt; .001). Three survey items had adequate reliability evidence (r=0.70). Interrater reliability for bedside data collection was 96% or greater.
• Conclusions Despite inadequate estimates of survey reliability, findings generally were comparable to results of the original study; nurses report more frequent oral care than is documented. Intensive care nurses elevate the head of patients’ beds in accordance with self-reports.
Cerebrovascular Dynamics With Head-of-Bed Elevation in Patients With Mild or Moderate Vasospasm After Aneurysmal Subarachnoid Hemorrhage
Authors: Blissitt Patricia A. , Mitchell Pamela H. , Newell David W. , Woods Susan L. , Belza Basia 
Published: April 2020

• Background In patients with aneurysmal subarachnoid hemorrhage, elevation of the head of the bed during vasospasm has been limited in an attempt to minimize vasospasm or its sequelae or both. Consequently, some patients have remained on bed rest for weeks.
• Objectives To determine how elevations of the head of the bed of 20° and 45° affect cerebrovascular dynamics in adult patients with mild or moderate vasospasm after aneurysmal subarachnoid hemorrhage and to describe the response of mild or moderate vasospasm to head-of-bed elevations of 20° and 45° with respect to variables such as grade of subarachnoid hemorrhage and degree of vasospasm.
• Methods A within-patient repeated-measures design was used. The head of the bed was positioned in the sequence of 0°-20°-45°-0° in 20 patients with mild or moderate vasospasm between days 3 and 14 after aneurysmal subarachnoid hemorrhage. Continuous transcranial Doppler recordings were obtained for 2 to 5 minutes after allowing approximately 2 minutes for stabilization in each position.
• ResultsNo patterns or trends indicated that having the head of the bed elevated increases vasospasm. As a group, there were no significant differences within patients at the different positions of the head of the bed. Utilizing repeated-measures analysis of variance, P values ranged from .34 to .97, well beyond .05. No neurological deterioration occurred.
• Conclusions In general, elevation of the head of the bed did not cause harmful changes in cerebral blood flow related to vasospasm.
Evidence-Based Practice: Use of the Ventilator Bundle to Prevent Ventilator-Associated Pneumonia
Authors: Tolentino-DelosReyes Arlene F. , Ruppert Susan D. , Shiao Shyang-Yun Pamela K. 
Published: April 2020

• Purpose To examine critical care nurses’ knowledge about the use of the ventilator bundle to prevent ventilator-associated pneumonia.
• Method Published reports were reviewed for current evidence on the use of the ventilator bundle to prevent ventilator-associated pneumonia, and education sessions were held to present the findings to 61 nurses in coronary care and surgical intensive care units. Changes in the nurses’ knowledge were evaluated by using a 10-item test, given both before and after the sessions. Changes in the nurses’ practices related to ventilator-associated pneumonia, including elevation of the head of the bed to 30° to 45°, were observed in 99 intubated patients.
• ResultsAfter the education sessions, the nurses performed better on 8 of the 10 items tested (P from .03 to &lt;.001). The areas of most significant improvement were elevation of the head of the bed (P &lt; .001), charting of the elevation of the head of the bed (P= .009), oral care (P= .009), checking of the nasogastric tube for residual volume (P = .008), washing of hands before contact with patients (P &lt; .001), and limiting the wearing of rings (P &lt; .001) and nail polish (P = .04). Even after the education sessions, the nurses’ compliance with hand-washing recommendations before contact with patients was low, though statistically some improvement was apparent. Contraindications to elevation of the head of the bed did not appear to affect the nurses’ practices (P= .38).
• Conclusion Education sessions designed to inform nurses about the ventilator bundle and its use to prevent ventilator-associated pneumonia have a significant effect on participants’ knowledge and subsequent clinical practice.
Structure and function of the corpus callosum in schizophrenia: What's the connection?
Authors: David AS , Minne C , Jones P , Harvey I , Ron MA 
Published: July 2002

SummaryTests of both structure and function of the corpus callosum have revealed abnormalities in schizophrenic patients. One such functional test employed lateralised Stroop stimuli presented tachistoscopically, to measure the transfer of interference and facilitation between the cerebral hemispheres. An attempt was made to relate indices of callosal transfer to clinical and demographic variables, including family history, as well as to indices of brain morphology. The latter included ventricle: brain ratio (VBR) measured by computed tomography (CT) scanning on 31 DSMIII schizophrenics, and the cross-sectional area of the corpus callosum from magnetic resonance imaging (MRI), obtained from 20 of these patients. VBR did not relate to functional measures; however, anterior callosal area correlated with indices of callosal connectivity. Patients with auditory hallucinations had smaller anterior callosal areas and tended to show less connectivity. The results show links between functional and structural measures of the corpus callosum, but their precise nature remains unclear.
Second and early third trimester pregnancy termination by extra‐amniotic balloon and intracervical PGE2
Authors: Liu H.‐S. , Yu M.‐H. , Chang Y.‐K. , Chu T.‐Y. 
Published: July 2002

AbstractObjective: The aim of the study was to investigate the efficacy and safety of an alternative modality using extra‐amniotic balloon and intracervical prostaglandin (PG) E2 for termination of second and early third trimester pregnancies. Method: Thirty‐three pregnant women scheduled for legal termination of pregnancy at 15–32 weeks' gestation were included in the study. Each case received extra‐amniotic balloon containing 500–800 ml normal saline and two PGE2 tablets inserted into the cervical canal. Results: All 33 patients achieved a successful termination. The mean induction‐to‐abortion interval was 12.85 h. There was no significant difference in induction‐to‐abortion interval between second trimester group and third trimester group. However, the mean duration of balloon distention was longer in the second trimester group. There were no severe complications. Conclusion: The combined use of extra‐amniotic balloon and intracervical PGE2 tablets is effective, safe and convenient for termination of second and early third trimester pregnancy.
Research opportunities in service process design
Authors: Hill Arthur V , Collier David A , Froehle Craig M , Goodale John C , Metters Richard D , Verma Rohit 
Published: July 2002

AbstractThis paper presents an overview of the new issues and research opportunities related to four service operations design topics—the design of retail and e‐tail service processes, design of service processes involving waiting lines and workforce staffing, service design for manufacturing, and re‐engineering service processes. All four topics are motivated by new technologies (particularly web‐based technologies) and require a multi‐disciplinary approach to research. For each topic, the paper presents an overview of the topic, the relevant frameworks, and a discussion of the research opportunities.
Expression of a newly defined tumor‐rejection antigen SART3 in musculoskeletal tumors and induction of HLA class I‐restricted cytotoxic T lymphocytes by SART3‐derived peptides
Authors: Tsuda Naotake , Murayama Kumiko , Ishida Hyota , Matsunaga Kazuko , Komiya Setsuro , Itoh Kyogo , Yamada Akira 
Published: July 2002

AbstractWe recently reported that a SART3 tumor‐rejection antigen possessing tumor epitopes is capable of inducing HLA class I‐restricted and tumor‐specific cytotoxic T lymphocytes in cancer patients. We studied the expression of the SART3 protein in musculoskeletal tumors to find a molecule for potential use in tumor‐specific immunotherapy. The SART3 was detected at protein levels in 100% of the osteosarcoma cell lines (n = 20), in 50% of the musculoskeletal tumor tissue specimens (n = 32), and at notable levels in 67% of osteosarcoma tissues (n = 9) and malignant fibrous histiocytosis tissues (n = 9), respectively. SART3‐derived peptides at positions 109‐118 and 315‐323 induced HLA‐A24‐restricted tumor‐specific cytoxic T lymphocytes from peripheral blood mononuclear cells of patients with osteosarcoma or malignant fibrous histiocytosis. These peptide‐induced cytotoxic T lymphocytes recognized HLA‐A24+ SART3+ osteosarcoma cells but not HLA‐A24− or SART3− cells. These results suggest that the SART3 protein and its derived peptides could be molecules appropriate for use in specific immunotherapies for approximately 60% of HLA‐A24+ patients with osteosarcoma or malignant fibrous histiocytosis. © 2001 Orthopaedic Research Society. Published by Elsevier Science Ltd. All rights reserved.
Expression of 5‐HT2A, 5‐HT2B and 5‐HT2C receptors in the mouse embryo
Authors: Lauder Jean M. , Wilkie Mary Beth , Wu Chun , Singh Sujay 
Published: July 2002

AbstractExpression patterns of 5‐HT2A, 5‐HT2B and 5‐HT2C receptors during mouse embryogenesis were investigated using highly specific monoclonal antibodies. Differential and overlapping spatio‐temporal patterns of 5‐HT2A, 5‐HT2B and 5‐HT2C receptor immunoreactivity were observed during active phases of morphogenesis of a variety of embryonic tissues, including neuroepithelia of brain and spinal cord, notochord, somites, cranial neural crest, craniofacial mesenchyme and epithelia, heart myocardium and endocardial cushions, tooth germs, whisker follicles, cartilage and striated muscle. The functional significance of these receptors was tested by exposing headfold stage mouse embryos to different subtype‐selective 5‐HT2 receptor antagonists for 2 days in whole embryo culture. The most potent was the pan 5‐HT2 receptor antagonist ritanserin, which has high affinity for the 5‐HT2B receptor. Ritanserin caused 100% malformed embryos at a dose of 1 μM. The 5‐HT2A/2C receptor antagonist mianserin also caused a significant number of malformed embryos, but only when used at a 10 fold higher dose (10 μM). Ketanserin, which primarily targets 5‐HT2A receptors, did not cause a significant number of malformed embryos at any dose tested. Together with previous evidence that 5‐HT acts as an important morphoregulatory signal during mouse embryogenesis, present evidence for the early and continued expression of functional 5‐HT2 receptors throughout gestation raises the possibility that psychotropic drugs taken during pregnancy could interfere with developmental actions of 5‐HT during prenatal development of neural and non‐neural tissues.
Developmental and aging aspects of the cholinergicinnervation of the olfactory bulb
Authors: Durand Marielle , Coronas Valérie , Jourdan François , Quirion Rémi 
Published: July 2002

AbstractThe olfactory bulb is a limbic paleocortex which receives monosynaptic sensoryafferents from the olfactory mucosa, and a strong direct cholinergic input from the basal forebrain.This review focuses on the rat olfactory bulb as a suitable model to study cholinergicinvolvements in cortical processing, during development, adulthood and aging. Anatomical andbiochemical data show that cholinergic influences upon the bulbar neuronal network are exertedthrough several types of target cells and receptors (muscarinic and nicotinic). Functional dataindicate that cholinergic afferents to the olfactory bulb are involved in local events related toolfactory learning. Neurodegenerative disorders such as Alzheimers disease involve earlyolfactory deficits and typical histopathological lesions in the olfactory bulb. In summary, with itsexclusively extrinsic cholinergic innervation and direct sensory input, the rat olfactory bulb offersthe opportunity to study the cellular and molecular mechanisms of cholinergic influences oncortical processing, in both normal and pathological conditions.
Personality traits and smoking in patients with obsessive-compulsive disorder
Authors: Bejerot S , von Knorring L , Ekselius L 
Published: July 2002

As opposed to other psychiatric populations, subjects with obsessive-compulsive disorder (OCD) smoke less than the general population. The present study aims at further investigating the relationship between smoking in OCD subjects and personality traits.Sixty-four subjects with OCD were interviewed concerning their smoking habits. Personality traits were evaluated using the Karolinska Scales of Personality, and specific obsessive-compulsive personality traits were elicited through self-report questionnaires.Non-smokers were more easily fatigued, more inclined to worry, more remorseful, less self-confident, less impulsive and became uneasy more frequently when urged to speed up, than smokers with OCD.Additionally, non-smokers fulfilled significantly more obsessive-compulsive personality disorder criteria as compared to the smokers (P< 0.001).We propose a clinical subtype of OCD related to non-smoking, psychasthenia, anxiety, and pronounced obsessive-compulsive personality disorder traits.