bluuebunny/crossref_metadata_2025_split huggingface dataset:
ANALISIS PERLAKUAN AKUNTANSI KEWAJIBAN PADA PERUSAHAAN AIR MINUM (PAM) TIRTA MANGKALUKU KOTA PALOPO
Authors: Rahmawati Desi 
Published: August 2020

Penelitian ini bertujuan Untuk mengetahui bagaimana penyajian akuntansi kewajiban dalam laporan keuangan pada Perusahaan Daerah Air Minum Tirta Mangakaluku Kota Palopo. Penelitian ini menggunakan metode deskriptif yaitu dengan mendeskrifsikan akuntantansi kewajiban yang terjadi pada Perusahaan Air Minum (PAM) Tirta Mangkaluku Kota Palopo dengan kesesuaian pada laporan berbasis Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) sehingga dapat ditarik kesimpulan bahwa hasil peneltian ini sudah sesuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) dimana Akuntansi Kewajiban diakui dalam neraca jika kemungkinan pengeluaran sumber daya yang mengandung manfaat ekonomi akan dilakukan untuk menyelesaikan kewajiban masa kini dan jumlah yang harus diselesaikan dapat diukur dengan andal dan Kewajiban dicatat sebesar nilai nominal. Kewajiban jangka pendek berkurang pada saat pembayaran/penyelesaian oleh perusahaan.Kata Kunci: Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP), Pengakuan Kewajiban, Pengukuran Kewajiban.
ANALISIS PENERAPAN AKUNTANSI PERSEDIAAN DAN AKUNTANSI ASET TETAP PADA KANTOR BADAN PENGELOLA KEUANGAN DAERAH KABUPATEN LUWU
Authors: Alimus Emi 
Published: August 2020

Penelitian ini bertujuan untuk mengetahui kesesuaian penerapan akuntansi persediaan dan akuntansi aset tetap dengan standar yang berlaku, yang diterapkan pada Badan Pengelolah Keuangan Daerah Kabupaten Luwu. Akuntansi persediaan yang dimaksud meliputi Klasifikasi persediaan, pengukuran persediaan, dan pengungkapan persediaan. Sementara akuntansi aset tetap yang dimaksud meliputi klasifikasi, pengukuran, dan pengungkapan aset tetap. Standar yang berlaku yang dimaksud dalam penelitian ini adalah Pernyataan Standar Akuntansi Pemerintahan Berbasis Akrual Nomor 05 tentang akuntansi persediaan dan Nomor 07 tentang akuntansi aset tetap, yang tertuang dalam Peraturan Pemerintah Nomor 71 Tahun 2010.Analisis data dilakukan dengan menggunakan teknik analisis deskriptif. Hasil penelitian ini menunjukkan bahwa akuntansi persediaan dan akuntansi aset tetap Badan Pengelolah Keuangan Daerah Kabupaten Luwu sebagian besar sudah sesuai dengan standar yang berlaku. Adapun perlakuan akuntansi yang belum sesuai, diantaranya: kesalahan pengakuan aset tetap berupa konstruksi dalam pengerjaan, dan tidak mengungkapkan masa manfaat aset tetap dan tarif penyusutan aset tetap.Kata Kunci :Akuntansi Persediaan, Akuntansi Aset Tetap
Miscantus productivity depending on the area of food in the condition of the western Forest-Steppe
Authors: Osadchuk V. , Semenchuk V. , Gunchak T. , Sandulyak Т. 
Published: August 2020

In the article, the research results on miscanthus productivity according to its nutrition area are set out. It is established, that the highest miscanthus yield forms at using the planting scheme 3 rhizomes per 1 linear meter running of a row, with a row spacing width 0.7 m.
In condition of perceptible decrease of precipitation quantity and steady increase of air temperature, no significant effect of plants foliar fertilization with a micro-fertilizer «Avatar 1» in the planting phase has been established on miscanthus productivity.
The harmfulness of white mold peas
Authors: Pikovskyi M. , Kyryk M. , Arnauta N. 
Published: August 2020

As a result revealed, dominance of white mold stem forms on pea plants has been revealed. The symptoms of the disease were characterized by changing signs: the formation of moisture-rich areas, the formation of a white cotton-like mycelium and sclerotia of the pathogen, bleaching and cracking of diseased stems. It was established that, depending on the degree of development of the disease, the amount of beans formed on the plants decreased from 0.9 pieces up to 9.0 pcs. In variants with the initial degree of development of the disease, no affected white rot was found. At the same time, with an increase in the intensity of the development of the disease on pea crops, the number of infected beans increased. The negative effect of white pea stem mold on seed yield was revealed. With the maximum development of the disease on pea stalks (grade 3), the mass of 1000 seeds decreases by 92 g. According to the research results, linear equations have been constructed that allow predicting the yield losses of peas affected by white mold.
Distribution and harmfulness of the tuber nematode Ditylenchus destructor on domestic potato varieties
Authors: Sigareva D. , Fedorenko S. , Bondar T. , Taktayev B. , Tschigrin N. 
Published: August 2020

A survey of 11 domestic potato varieties in 2017 and 2018 in the spring after storage showed that the infection of the tubers of Ditylenhus destructor Thorne, 1945 did not exceed 0.5—7% in them. This allowed us to classify the studied varieties as a relatively stable group. The loss of harvest during storage in 2017 was from 1.0 to 6.4%; in 2018 from 0 to 3.3%. The accounts tubers affected by the D. destructor in 7 blighty potato varieties during the harvest period (October 2016) and after storage (March 2017) allowed to determine the level of development of the disease and to classify Chervona Ruta, Yavor, Tiras to relatively stable varieties, Slavyanka and Teterev — to medium — and two varieties Serpanok and Svitanok kievskii — in the receptive.
Reproduction of entomopathogenic nematodes of the genera Steinernema Travassos, 1927 (Rhabditida: Steienernematidae) within strawberry blossom weevil larvae Anthonomus rubi Herbst, 1795 (Coleoptera: Curculionidae)
Authors: Sigareva D. , Kharchenko V. 
Published: August 2020

Studies have been conducted on the contamination in the laboratory of larvae of raspberry-straw weevil (Anthonomus rubi Herbst, 1795) with two isolates of entomopathogenic nematodes (ETNs) of the genus Steinernema Travassos, 1927, vchecked the possibility of their reproduction under these conditions, and features of quantitative performance indicators. On the basis of the obtained data, it was established that, regardless of the type of isolate of the EPN, all experimental A. rubi larvae died on the 3rd day after infection, and the yield of larvae nematodes from the dead insects began on day 10—12 and lasted 42—44 days. During this period, on average, from one of the affected specimens of raspberry-straw weevil, from 26965 to 29168 larvae of the EPN was allocated. The total number of larvae of EPN obtained in the infection of 14 larvae of weevil of raspberry-strawberry was 392929 individuals. The migration of newly-formed individuals of the EPN was uneven, the bulk of the larvae (61—66.2%) is released during the second decade of the month, the rest — 24.5%—31.2% in the third decade. In the first and last decades the larvae are significantly less (3.5—5.8%).
Dangerous invasive view Miscanthus sinensis
Authors: Skrypnyk N. 
Published: August 2020

Due to international trade, there is a real danger moving invasive species to Ukraine. In recent years, in search of a solution to the energy problem, the special attention of scientists is concentrated on a plant of miscanthus, which is new for Ukraine. The glory of this plant is extraordinary.
The summary of Miscanthus sinensis are described. It is established that the species is not discerning conditions of growth, sometimes leaving decorative plantations forming large groups, along disturbed zones, displacing local vegetation. The grass is also extremely flammable, which increases the risk of fire in captured areas.
The ways of its penetration into the territory of Ukraine are found out.
Protection of apple plants from diseases in the conditions of the Western Forest-steppe
Authors: Gunchak M. , Skorreyko A. 
Published: August 2020

Investigated the system of chemical, biological and integrated protection of apple plants from diseases. The effectiveness of the chemical protection system made up — 94—95%. The biological protection system for apples has shown an efficiency of 64.5 to 74%. The system of protection of apple from harmful organisms, which included treatment with both chemical and biological pesticides, showed efficacy from 69 to 97%.
Efficiency of seed treatment against soil pytophagous on corn
Authors: Liaska Y. , Strygun A. , Kravchenko V. 
Published: August 2020

Biological and technical effectivity of systemic insecticides (Kruizer 360 FS; Poncho 600 FS, TN; Gaucho Plus 466 FS, ТН; Fors Zea 280 FS) for corn grain protection from soil phytophagous was studied. Significant increasing of corn on grain yields was obtained during using of this drugs.
The danger of the spread dangerous quarantine weed — giant ragweed (Ambrosia trifida L.)
Authors: Marieva O. , Zhuiboroda O. 
Published: August 2020

The expansion of trade and economic relations with other countries increased the risk of importing new invasive types of weeds into the state. One of them is a serious danger weed — giant ragweed (Ambrosia trifida L.). This weed with high speed and aggressiveness inhabits and displacing native species in agricultural and non-arable land, including landscapes of big cities. A. trifida extends to non-arable lands with disturbed natural vegetation. This species is spreading through the contamination of seeds and agricultural equipment. It damaged soybeans, legumes and corn, as well as other grain crops. Increasing of this weed pollen in the air is a source of a massive disease with allergies. At present, there is danger of entry by this weed to Ukraine from neighboring countries.
Stability of self-pollinated corn lines to bubble head with artificial infection in Bukovina
Authors: Mykulyak І. , Linska М. , Каrp T. , Kozak G. , Zaplitnyy Y. 
Published: August 2020

An assessment of the resistance of self-pollinated corn lines to the action of the pathogen of bubble head in an infectious nursery with artificial infection of the onset.
The result of the research was the isolation of the most tolerant to the damage of bubble head samples that will be used in breeding against resistance to this excitator (Ustilago zeae (Beckm.) Unger).
Інженерний спосіб визначення жорсткості при крученні залізобетонних елементів двотаврового перерізу з нормальними тріщинами
Authors: Азізов Т.Н. , Орлова О.М. 
Published: August 2020

Наведено інженерну методику визначення жорсткості при крученні двотаврових залізобетонних елементів з нормальними тріщинами. Методика ґрунтується на підборі середньої жорсткості перерізу подібно тому як це зроблено у нормах ЄКБ для визначення згинальної жорсткості залізобетонних елементів з тріщинами.
Modeling of mechenical behavior of reinforced concrete beam reinforced by the shape memory alloy insertion using finite elements method
Authors: Биків Н.З. , Ясній П.В. , Ясній В.П. 
Published: August 2020

One of the methods for improving the bearing capacity of the construction structures and engineering constructions is the application of construction materials with the improved strength and flexibility characteristics as well as the ability to disperse the vibration energy. It is of particular importance for the construction structures being in the seismic regions, which are under dynamic loading during their operation. The shape Memory Alloys (SMA) are promising materials, which can recover their original shape after uploading (the effect of superelasticity) or being under the temperature influence (the effect of shape memory) during many cycles of loading – unloading.
The mechanical behavior of a reinforced concrete beam with classical reinforcement and a reinforced concrete beam reinforced with inserts of superelastic Nitinol (Ni-Ti) is simulated by the finite element method. Beam dimensions: h=140 mm; b=80 mm; L=1200 mm. The beam is made of concrete of the С20/25 class, armature А400С 2Ø12mm L=1080 mm; mountings armature А240С 2Ø6mm L=1200 mm, reinforcing insert Ni-Ti 2Ø12 mm L=120 mm. Behavior simulation took place in the ANSYS Workbench 19 R2 PC environment. Reinforced concrete beam is divided into finite elements. Size of the Solid 186 elements for the armature 12,5 mm, for the mountings armature 40 mm. The size of the Solid 186 elements for the body of the beam was automatically selected by the software – 200 mm. In total, the reinforced concrete beam consisted of 22872 finite elements and 4730 nodes. Reinforced concrete beam with armature A400C is subjected to evenly distributed load on the plane 120×80 mm (Р = 20MPa). It is revealed that the transition of the yield strength in the simulated beam with armature А 400С occurs at a load of Р = 9MPa. Therefore, the study of the behavior of the reinforced concrete beam with classical reinforcement (armature A 400C) and the reinforced concrete beam reinforced with inserts of superelastic Nitinol (Ni-Ti) occurred when loading beams to the value of Р = 9MPa and their complete unloading. The insert of nickel-titanium (Ni-Ti) alloy replaced the plastically deformed section of the working reinforcement A400C, where the stresses exceeded the yield strength (σt 0.2 = 365 MPa).
The values of displacements, maximum stresses and residual stresses of the beams by compared. It was concluded that the inserts made of superelastic Ni-Ti alloy 16,9 times reduced the εres of the working reinforcement, increased the maximum displacement of the beam by 9,7%, increased the εmax by 47,8% compared to the working reinforcement А400C.
Effect of Microwave and UV-C Radiation on Some Germination Parameters of Barley Seed Using Mathematical Models of Gompertz and Logistic
Authors: Lazim Samir K. , N. Ramadhan Marwan 
Published: August 2020

Two separated sets of laboratory experiments were studied for barley seeds treating using a microwave and ultraviolet irradiation. In the microwave set, seeds have been exposed to the microwave radiations (2450 MHz) for 0 sec (control, MW0), 5 sec (MW1), 10 sec (MW2), and 20 sec (MW3), while in the ultraviolet set, seeds have exposed to UV-C radiation (254 nm) for 0 min (control, UV0), 30 min (UV1), 60 min (UV2), and 120 min (UV3). The aim is to study the influences of different exposure time from MW and UV-C radiation on some barley seed germination parameters and to choose the fitting model Logistic (Log) or Gompertz (Gom) suited to cumulative germination curves under the influence of these factors. The results of this study showed higher seed germination percentage (93.33%) at the exposure time MW2 and UV3 (88.33%), whereas the lowest value (66.67%) recorded in MW3 treatment. The results also appeared the best values at MW2 in SG, 6.24 seed day-1; in GRI, 31.19% day-1, and in GI, 87.67, as well as at UV2 in MGT, 3.32 day. The higher value of asymptotic germination barley seeds was found with Gom function (97.24%, and 88.71%) at MW2 and UV3, respectively. Besides, Gom functions at MW1 and UV2 give the highest maximum germination rates at 2,08 and 2.51% h-1, respectively. The results of the Log equation illustrated the highest value of germination percentage of the inflection point has recorded in 43.85 and 47.37 % on UV3 and MW2 treatments, respectively. For the fitting growth curve, the results have proven that the Gom function was shown the lowest values in MSE in all MW and UV exposure times, as compared with the Log function. So, the results of the Gom function were more fit for the growth curve for MW and UV treatments, as compared with the Log function.
An Example of the Generalized Fractional Laplacian on Rn
Authors: Li Chenkuan 
Published: August 2020

Using the normalization of the fractional Laplacian (-△)su(x) over the space Ck(Rn ) for all s > 0 and s ≠ 1, 2, ···, we evaluate (-△)se-||x||2 based on the multidimensional surface integrals over the unit sphere and special functions.
Demographic Characteristics of COVID-19 Patients in District Gujrat
Authors: Gondal Hussnain Ashraf , Mumtaz Hassan , Mughal Irfan Afzal , Irfan Noor-ul-Ain , Mumtaz Shamim , Irfan Asma 
Published: August 2020

Objective: To determine the prevalence of Covid-19 in the district of Gujrat, its association with gender, age, its correlation with respiratory and cardiac symptoms and to find the link of this disease with travel history of patients to affected areas.
Methodology: A total of 222 COVID-19 -Positive patients (Male and Female) out of 514 clinically suspected cases (fever, cough, dyspnoea, lethargy & anosmia) as per WHO guidelines were selected. The use of the data for research purposes was explained to patients, and informed consent was taken. The study was approved by the ethical committee of Aziz Bhatti Shaheed Hospital. Samples were extracted from nasopharyngeal swabs using standard extraction protocol. Statistical tools used was SPSS Version 24. Chi-square test and correlation of age with respiratory and cardiac symptoms was calculated.
Results: Male gender was significantly affected by this disease (P=0.001) as compared to the female gender. Regarding the prevalence of respiratory symptoms, 31(14%) were asymptomatic. 37(16.7%) had Dyspnea, 45 (65.3%) cough (P= 0.001). Nine (4.1%) developed pneumonia. Fever and Cough was the most common symptom in the age group 21-40 yrs(P=0.001). While pneumonia developed in the older age group. The cardiac symptoms appeared in young age group (p=0.000) in the age group 21-40 yrs (70.9% n=78).38 patients (17.2%) had the symptom of chest pain, 24(10.9%) tachycardia and 1(0.5%) developed arrhythmia. Out of 222 COVID positive patients, 67.1% (149) gave a history of direct contact with positive patients, 19.8% (n=44) gave travel history,4.5% (n=10) had a history of going to Raiwind Ijtamah and 8.6% (n=19) were zaireen/pilgrims from Taftan.
Conclusion: The COVID -19 is comparatively more common in male patients. 50% of the patients were of age group 21-40 years showing the symptoms of fever and cough along with mild cardiac symptoms. Acute pneumonia developed in older age groups while cardiac symptoms were significant in young age. In Gujrat District, the majority of the patients (67.1%) developed Covid-19 due to travelling.
CAPITAL STRUCTURE DETERMINANTS OF PLANTATION SUB-SECTOR COMPANIES IN INDONESIA STOCK EXCHANGE PERIOD 2014 – 2018
Authors: Wildan Mujaddid Septian , Bambang Santoso Marsoem  
Published: August 2020

The purpose of this study is to analyze the factors that influence the Debt to Asset Ratio which is a proxy of Capital Structure as the dependent variable. The independent variables studied as determinants of Capital Structure (DAR) include Size (SIZE), Profitability (ROA), Asset Structure (SA), and Corporate Liquidity (CR) using regression model. The population in this study are plantation sub-sector companies listed on the Indonesia Stock Exchange for the period 2014 - 2018. The findings suggest that ROA negatively significant affect DAR, while SA positively significant affect DAR. On the other hand, both SIZE & CR have no significant relationship with DAR
« Votre salut à tous dépend du nôtre » : la Scandinavie vue par les intellectuels français pendant la drôle de guerre (1939-1940)
Authors: Charpentier Frédéric 
Published: August 2020

Huit mois durant, la drôle de guerre (1939-1940) gèle les opérations militaires entre la France et l’Allemagne. Cette situation figée n’empêche pas les intellectuels français de chercher à mobiliser les consciences et leur attention se porte notamment sur les pays scandinaves, alors neutres. Dès la déclaration de guerre, plusieurs auteurs issus de l’extrême gauche pacifiste ont ainsi gagné la Norvège ou la Suède, afin de ne pas participer à la guerre. Quelques mois plus tard, la résistance de « l’héroïque Finlande » à l’URSS enflamme à l’inverse l’intelligentsia de droite, parfois plus avide d’en découdre avec le communisme qu’avec Hitler. La fin des combats suscite d’ailleurs un plus large débat d’idées en France sur la position des neutres dans le conflit. L’invasion du Danemark et de la Norvège en avril 1940 provoque d’ultimes prises de position, elles seront vite noyées dans le désastre de mai-juin 1940 qui engloutit la France.
Les dessins de Robert Fuzier, révélateurs de la ligne du quotidien socialiste Le Populaire vis-à-vis de l’URSS (1931-1940)
Authors: Nadaud Éric 
Published: August 2020

Les dessins consacrés par Robert Fuzier à l’URSS de 1931 à 1940 dans le quotidien central du Parti socialiste (SFIO), Le Populaire, se distinguent par leur neutralité ou bien, dans les moments les plus difficiles, par une retenue dans la critique. De 1931 à 1938, ils présentent l’État soviétique comme une force de paix solitaire ; puis, de l’été 1938 à l’été 1939, comme un renfort nécessaire pour la constitution d’un front de la paix ; et enfin, durant la guerre de 1939-1940, comme une complice, mais pas une amie de l’Allemagne nazie. Ils trouvent leur source dans la volonté du directeur du journal, Léon Blum, de favoriser un rapprochement des démocraties et de Moscou, pour défendre la paix menacée par le Japon et les dictatures fascistes. Mais ils ne sont pas représentatifs de l’opinion socialiste dans son ensemble.
Contribuições da educação em saúde para a gestão em saúde
Authors: OLIVEIRA LARAYNE GALLO FARIAS 
Published: August 2020

RESUMO
Trata-se de uma revisão integrativa sobre as contribuições da educação em saúde para a gestão em saúde, pois essas práticas são uma aprendizagem no trabalho, em que o aprender e o ensinar se incorporam ao cotidiano das organizações deste trabalho. Este estudo buscou conhecer a produção científica sobre as contribuições da educação em saúde como ação estratégica dos modelos de Gestão em Saúde, assim como identificar estes modelos de gestão e estabelecer a relação dos modelos de Gestão em Saúde com a Educação em Saúde. Ela pode contribuir para a gestão em saúde ao passo que compreende a transformação da atenção à saúde possibilitando a incorporação de formas de relação com a população, profissionais de saúde e gestores, sendo um alicerce para gestão em saúde, pois elenca a construção da ação de saúde integralizada e apropriada às necessidades da população. Os dados alcançados permitiram conhecer parte da produção científica sobre as contribuições da Educação em Saúde como ação estratégica dos modelos de Gestão em Saúde visto que os entraves na construção deste estudo estiveram concentrados na limitação de artigos que refletem sobre a temática proposta.
ATENÇÃO PRIMÁRIA NA POLÍTICA DA SAÚDE E O PAPEL DO ASSISTENTE SOCIAL
Authors: SANTOS JOSEANE CONCEIÇÃO 
Published: August 2020

Este estudo tem como objetivo conhecer o papel do Serviço Social na Atenção Primária à Saúde. Trata-se de um estudo descritivo desenvolvido por meio de uma revisão sistemática da literatura, analisando livros e artigos que tratem da temática abordada. O Assistente Social enfrenta na atualidade o desafio de não ser apenas um profissional executivo, mas que ultrapassa os limites das atividades burocráticas e tarefas estabelecidas trabalhando com as expressões da questão social, bem como com planejamento, gestão e implementação de políticas, programas e projetos que viabilizem o acesso aos serviços de saúde para os usuários. Assim, para o fortalecimento da Atenção Primária à saúde, o Assistente Social deve com um olhar crítico, atuar como um mediador nas questões em saúde, orientando, procedendo aos encaminhamentos necessários, atuando com educação em saúde, junto ao controle social/democrático, tendo como meta o cumprimento das diretrizes e princípios do Sistema Único de Saúde.