bluuebunny/crossref_metadata_2025_split huggingface dataset:
ANALISIS PENGARUH INTENSITAS MODAL, LIKUIDITAS, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI
Authors: Salim, Prima Apriwenni Jessica 
Published: July 2020

ABSTRACTAccounting conservatsime is a prudent principle in financial reporting by reporting low profit and asset values and high cost and debt value. This study aims to test whether the intensity of capital positively affect accounting conservatism, also liquidity and leverage have a positive effect on accounting conservatism. Accounting conservatism is the dependent variable in this study measured by non-operational accruals. The independent variables in this research are capital intensity, liquidity and leverage. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2012-2014. Samples were collected by using purposive sampling method and resulted 74 companies to be samples. Data analysis was done by classical assumption test and hypothesis test was done by multiple linear regression method using SPSS. This study concludes that capital intensity negatively affects accounting conservatism. However, leverage and liquidity have no positive impact on accounting conservatism. Keywords: Accounting Conservatism, Capital Intensity, Liquidity, Leverage.
ANALISIS RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS DENGAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL MODERASI
Authors: Komala Felicia , Triyani Yustina 
Published: July 2020

Financial distress is a steep decrease in the company's financial condition before the company went bankrupt. Financial distress can be analyzed through financial ratios and the ownership structure of the company. This study used logistic regression analysis. The sampling technique is non-probability sampling using a purposive sampling method. The study sample consisted of 70 companies on the Stock Exchange from the 2015-2017 period. Based on regression, Grover, the Springate model showed that the model can predict the value of observation. The results indicate there is sufficient evidence that tends to leverage positively affects both financial distress with Grover and Springate model, a firm's growth tends to negatively affect financial distress with the Springate model, and institutional ownership tends to weaken the influence of leverage to financial distress with Springate model. On the other hand, there is not enough evidence that the firm's growth tends to negatively affect the financial distress with the Grover model. Managerial ownership does not affect moderate leverage and growth of the firm towards better financial distress with the Grover and Springate model. Institutional ownership does not affect moderating leverage of financial distress relationship with the Grover model. Institutional ownership does not affect the firm's growth to moderate the relationship financial distress with Grover or Springate model.Keywords: Financial ratio analysis, Ownership structure, Financial distress
FAKTOR-FAKTOR YANG MEMBERIKAN KONTRIBUSI TERHADAP KEPATUHAN WAJIB PAJAK OJEK ONLINE (OJOL) DI JAKARTA
Authors: Meiyanti Theressa , Mulyani Mulyani 
Published: July 2020

Tax is a mandatory contribution to the state that is owned by an individual or entity that is a force. Indonesian tax compliance level is still low shown by its low tax ratio. Motor Vehicles Tax is a tax on ownership or control of motorized vehicles. Taxpayer’s compliance is taxpayers' willingness to fulfill their tax obligations concerning regulations. This research used quantitative hypothesis testing. The data and information were retrieved from questionnaire results filled in by 100 Gojek taxpayer drivers. This research used the Likert scale, SPSS 20 software, Validity and Reliability, Classical Assumption Test, F-test, t-test, and R2 test. Therefore, it can be concluded that taxpayer’s knowledge and awareness have a positive effect on motorcycle taxpayer’s compliance. However, there is no evidence that the taxpayer’s level of income has effects on motorcycle taxpayer’s compliance.Keywords: Taxpayer Compliance, Taxpayer Awareness, Taxpayer Knowledge, Taxpayer’s Level of Income
A REVIEW ON SANDHIVATA (OSTEOARTHRITIS) AND ITS MANAGEMENT THROUGH AYURVEDA
Authors: Gunjan Sabarwal  , Vikas Prajapati  , Shivakumar S Harti  , Medha Sanjay Kulkarni  
Published: July 2020

In the present era Sandhivata is the most common disease affecting a large population. Sandhivata term is derived from words as “Sandhi” and “Vata”. When Vata lodges in Sandhi (joints), it is characterized by pain, swelling, and restriction of joint movement. The clinical presentation of Sandhivata closely mimics with the disorder called Osteoarthritis which is the second most common rheumatologic problem. Sandhivata is the disease mentioned in Ayurveda and is a type of Vatavyadhi which most commonly occurs in Vridhavastha due to Dhatukshaya.
Sandhivata is one of the challenging diseases for the clinicians due to its chronicity, incurability, complications etc. The allopathic treatment provides the symptomatic relief but the underlined pathology remains untreated due to absence of effective therapy and also giving rise to many side effects, toxic effects and adverse reactions. The treatment procedure described in Ayurveda focuses not only on drugs but also lifestyle modification thus having a holistic approach in its management. So, the present study deals with systemic review of Sandhivata and the aim of this work is to review and highlight the effectiveness of different Ayurvedic interventions in patients with osteoarthritis (OA).
A sociedade 5.0 como instrumento de promoção dos direitos sociais no Brasil
Authors: Fontanela Cristiani , Dos Santos Araújo Silva dos Santos Maria Isabel , Da Silva Albino Jaqueline 
Published: July 2020

Os conceitos de Sociedade 5.0 foram apresentados pelo governo japonês como parte importante de uma política pública em prol da inovação, da economia, do Estado e da sociedade. Este artigo discute a Sociedade 5.0 e seus reflexos na promoção dos Direitos Sociais no Brasil. Tem como objetivos apresentar a evolução da sociedade, relacionando-as com as revoluções industriais; caracterizar a Sociedade 5.0; e apontar os principais aspectos promotores dos direitos sociais trazidos nos conceitos dessa sociedade. Como consequência, demonstra que os pilares da Sociedade 5.0 estão em consonância com os direitos sociais, onde a intervenção do Estado garante os direitos fundamentais, ao implementar ações planejadas, articuladas e reguladas nas políticas públicas e em suas legislações.
Direitos sociais em tempos de crise: vedação ao retrocesso social e moderação judicial
Authors: Pierdoná Zélia Luiza , Francisco José Carlos , De Miranda Freire Neto Lourenço 
Published: July 2020

Em razão de crises econômicas conjunturais e estruturais vividas por diversos países, os respectivos Poderes Legislativo e Executivo foram levados a equacionar suas contas públicas e a promover mudanças que afetaram a implementação progressiva e a manutenção dos seus sistemas de proteção social. Partindo do problema jurídico concernente aos limites do controle judicial dessas mudanças para reequilíbrio e sustentabilidade de compromissos sociais, este estudo tem como hipótese a inviabilidade de a vedação ao retrocesso social servir como fundamento para o Poder Judiciário afastar legítimas e inevitáveis escolhas dos Poderes Legislativo e Executivo de alocação de escassos recursos disponíveis em tempos de crise, de modo que o Poder Judiciário deve respeitar as difíceis escolhas dos poderes políticos postas dentro de margensdiscricionárias fixadas pelo ordenamento jurídico.
Determination of Static Fracture Toughness of Nettle Fibre (Urtica Dioica)/Polymethyl-methacrylate Composites Using Different Fracture Methods
Authors: Büyükkaya Kenan , Güner Faruk 
Published: July 2020

In this study, the breaking behaviour of polymethylmethacrylate reinforced with nettle fibre was investigated experimentally. Single edge notched bending (SENB) and compact test(CT) specimens were produced to include notches in various ratios. The Mode I fracture behaviour of samples were determined utilizing static frac-ture toughness experiments such as the Three Point Bend-ing (TPB) and Compact Tensile tests. The fracture tough-ness (KIC) was investigated using the TPB Test (Compli-ance and Initial notch method), and Compact Tension test. The bending module and bending stresses were also determined. It was found that nettle-fibre reinforcement improves the bending strength of the composite by 60% and improves the fracture toughness more than two-fold.
Comparison of the second and third intercostal spaces regarding the use of internal mammary vessels as recipient vessels in DIEP flap breast reconstruction: An anatomical and clinical study
Authors: Seong Ik Hyun , Woo Kyong-Je 
Published: July 2020

Background The purpose of this study was to compare the anatomical features of the internal mammary vessels (IMVs) at the second and third intercostal spaces (ICSs) with regard to their use as recipient vessels in deep inferior epigastric artery perforator (DIEP) flap breast reconstruction.
Methods A total of 38 consecutive DIEP breast reconstructions in 36 patients were performed using IMVs as recipient vessels between March 2017 and August 2018. The intraoperative findings and postoperative complications were analyzed. Anatomical analyses were performed using intraoperative measurements and computed tomography (CT) angiographic images.
Results CT angiographic analysis revealed the mean diameter of the deep inferior epigastric artery to be 2.42±0.27 mm, while that of the deep inferior epigastric vein was 2.91±0.30 mm. A larger mean vessel diameter was observed at the second than at the third ICS for both the internal mammary artery (2.26±0.32 mm vs. 1.99±0.33 mm, respectively; P=0.001) and the internal mammary vein (IMv) (2.52±0.46 mm vs. 2.05±0.42 mm, respectively; P<0.001). Similarly, the second ICS was wider than the third (18.08±3.72 mm vs. 12.32±2.96 mm, respectively; P<0.001) and the distance from the medial sternal border to the medial IMv was greater (9.49±2.28 mm vs. 7.18±2.13 mm, respectively; P<0.001). Bifurcations of the IMv were found in 18.4% of cases at the second ICS and in 63.2% of cases at the third ICS.
Conclusions The IMVs at the second ICS had more favorable anatomic features for use as recipient vessels in DIEP flap breast reconstruction than those at the third ICS.
Validation of the optimal scaffold pore size of nasal implants using the 3-dimensional culture technique
Authors: Nam Jeoung Hyun , Lee So Yun , Khan Galina , Park Eun Soo 
Published: July 2020

Background To produce patient-specific nasal implants, it is necessary to harvest and grow autologous cartilage. It is crucial to the proliferation and growth of these cells for scaffolds similar to the extracellular matrix to be prepared. The pore size of the scaffold is critical to cell growth and interaction. Thus, the goal of this study was to determine the optimal pore size for the growth of chondrocytes and fibroblasts.Methods Porous disc-shaped scaffolds with 100-, 200-, 300-, and 400-µm pores were produced using polycaprolactone (PCL). Chondrocytes and fibroblasts were cultured after seeding the scaffolds with these cells, and morphologic evaluation was performed on days 2, 14, 28, and 56 after cell seeding. On each of those days, the number of viable cells was evaluated quantitatively using an MTT assay.Results The number of cells had moderately increased by day 28. This increase was noteworthy for the 300- and 400-µm pore sizes for fibroblasts; otherwise, no remarkable difference was observed at any size except the 100-µm pore size for chondrocytes. By day 56, the number of cells was observed to increase with pore size, and the number of chondrocytes had markedly increased at the 400-µm pore size. The findings of the morphologic evaluation were consistent with those of the quantitative evaluation.Conclusions Experiments using disc-type PCL scaffolds showed (via both morphologic and quantitative analysis) that chondrocytes and fibroblasts proliferated most extensively at the 400-µm pore size in 56 days of culture.
Modified everting sutures combined with reattachment to the inferior tarsal plate for involutional lower eyelid entropion: A new technique
Authors: Sen Emine Malkoc , Yalcinsoy Kubra Ozdemir 
Published: July 2020

Background This study evaluated the outcomes of a new modified Wies technique for patients with involutional lower eyelid entropion without horizontal eyelid laxity.
Methods This case series retrospectively analyzed consecutive patients with entropion who underwent surgery between January 2014 and March 2019 by the same experienced surgeon. Horizontal eyelid laxity, lower eyelid retractor function, and orbicularis muscle overriding were recorded before and after surgery. The recurrence rate and complications were also evaluated. This technique consisted of modified everting sutures combined with reattachment of the lower eyelid retractors to the inferior tarsal plate.
Results This new technique was performed on 28 eyes in 25 patients (mean age, 71.0±8.0 years; range, 56–87 years). Nine patients (36%) were women and 16 (64%) were men. Lower lid entropion was present in the right eye in 14 patients (56%), the left eye in eight patients (32%), and both eyes in three patients (12%). The mean follow-up period was 27.3±12.4 months (range, 6–60 months). No intraoperative complications were observed. All patients’ symptoms were alleviated. One patient (3.6%) had recurrence after 2 years (success rate, 96.4%). The remaining 27 eyes maintained a satisfactory and comfortable eyelid position. No patients had problems with scarring.
Conclusions The approach described herein proved to be safe and feasible in eyes with involutional lower eyelid entropion without horizontal eyelid laxity. These advantages of this procedure include the lack of a conjunctival scar, punctal eversion, and lateral canthal angle deformation. A low recurrence rate and a long interval to recurrence were also observed.
Survey of Mental Health Care Providers’ Perspectives on the Everyday Ethics of Medical-Aid-in-Dying for People with a Mental Illness
Authors: Montreuil Marjorie , Séguin Monique , Gros Catherine P. , Racine Eric 
Published: July 2020

Context: In most jurisdictions where medical-aid-in-dying (MAiD) is available, this option is reserved for individuals suffering from incurable physical conditions. Currently, in Canada, people who have a mental illness are legally excluded from accessing MAiD. Methods: We developed a questionnaire for mental health care providers to better understand their perspectives related to ethical issues in relation to MAiD in the context of severe and persistent suffering caused by mental illness. We used a mixed-methods survey approach, using a concurrent embedded model with both closed and open-ended questions. Findings: 477 healthcare providers from the province of Québec (Canada) completed the questionnaire. One third of the sample (34.4%) were nurses, one quarter psychologists (24.3%) and one quarter psycho-educators (24%). Nearly half of the respondents (48.4%) considered that people with a severe mental illness should be granted the right to opt for MAiD as a way to end their suffering. Respondents were more likely to feel comfortable listening to the person and participating in discussions related to MAiD for a mental illness than offering care or the means for the person to access MAiD. Most (86.2%) reported that they had not received adequate/sufficient training, education or preparation in order to address ethical questions surrounding MAiD. Conclusions: The findings highlight how extending MAiD to people with a mental illness would affect daily practices for mental healthcare providers who work directly with people who may request MAiD. The survey results also reinforce the need for adequate training and professional education in this complex area of care.
Towards Studies on Current Scenario in Export and Import of Silk Goods in India
Authors: Elumalai D. , Uma K. , Balaji P. 
Published: July 2020

The present study an endeavor export and import silk goods data collect and analysis of annual compound growth rates. China is the biggest consumer of silk in the world next to India second consumer of raw silk and silk fabrics. The study area covers whole country. The analysis was carried out for the period from export and import of silk goods during 1985 to 2017. Compound growth rate of quantity of export silk commodities for significant was 31.66 per cent during the period I (1985-86 to 1987-88). For overall period (1985 to 2016) moderately significant growth in quantity (2.44%), but the growth of value (10.02%) was significant. In import, highest CGR was 29.39 per cent in quantity and 32.02 per cent in value during the period IV (1997-98 to 2001-02). Overall Period (1985-6 to 2016-17) revealed that, highly CGR of quantity and value. In import, the significant and CGR was Uzbekistan, Japan, Korea RP and others during the period II (2007 to 2011). The overall period (1980-81 to 2016-17) there was a negatively significant in the country like China, Brazil and Japan, while, Uzbekistan, Korea RP and Others. The study finally indicated, the significant growth of export and import in all the country viz. USA, HK, UK, UAE, Germany, Spain and others during from 1985-86 to 2016-17. The overall period (1985-86 to 2016-17), growth rate was found in significant like scarves, Dress materials, and others (spun silk).
Comparative Phytochemical, Proximate and Some Mineral Composition of the Leaves and Stem Bark of Spondia mombin (L. anacardiaceae)
Authors: Kpomah Enyohwo Dennis , Odokwo Edet Okon 
Published: July 2020

Aims: Quantitative phytochemical, proximate and some mineral content of the leaves and stem bark of Spondia mombin, a plant commonly found in Southern Nigeria was studied with a view of ascertaining their nutritional potential and justification for their ethnopharmacological uses.
Place and Duration of Study: The study was conducted in the research Laboratory of the Department of Biochemistry, Federal University Otuoke, Bayelsa State, Nigeria, between February – March 2019.
Methodology: Proximate composition, quantitative phytochemical, and mineral contents of the samples were studied using standard analytical methods of the Association of Analytical Chemist (AOAC).
Results: Proximate analysis of the leaves and stem bark showed that there was no significant difference (P between the carbohydrate and protein content of both leaves and stem bark while the stem bark had significantly higher (P values for ash, fat and fibre when compared to the leaves which incidentally had significantly higher (P moisture content. Quantitative phytochemical analysis revealed that there was no significant difference (P between the leaves and stem bark with reference to tannin, oxalate and phytate, the stem bark, however, showed significantly higher (P values for alkaloids, saponin and cyanogenic glycosides when compared to the leaves, although flavonoids and phenols were significantly (P higher in the leaves. Mineral (elemental) analysis of both leaves and stem bark indicated the presence of macro and micro minerals in varying amounts.
Conclusion: These findings indicated that S. mombin contained an appreciable amount of nutrients and minerals which could be included in the diet to supplement our daily nutrients and animal feeds, while the presence of the phytochemical may justify their use in ethnomedicine for the prevention, treatment and management of diverse health challenges, the phytochemicals may also act as lead compounds in the development of new drugs to counteract the present drug-resistant phenomenon.
Levels of Heavy Metals and Their Risk Assessment in Kolanuts (Cola nitida Schott & Amp; Endl.) Collected from Cote d’Ivoire, West Africa
Authors: Rodrigue Kouadio , Viviane Deigna-Mockey , Assi Ake , Yves Nyamien , Adama Coulibaly , Daouda Sidibe , Henri Biego 
Published: July 2020

Background: Kolanut represents a significant economic interest for this country as well as many African households and public authorities. Despite its obvious importance, the sector of the kolanut is facing a delicate sanitary quality of the marketed product. The majority of the production (90%) of kola is consumed daily fresh by people and could cause a serious health problem for consumers if the toxicity due to heavy metals were proven.
Aims: This study aimed to determine the heavy metals levels in kolanuts and estimate the risks of nuts consumption on population health in Côte d'Ivoire.
Study Design: Samples were collected from farmers, rural collectors, urban stores in districts (Mountains, Comoe, Lagoons, Down-Sassandra) and big storage centers of Anyama and Bouake.
Methodology: Concentrations of 3 heavy metals were measured using Atomic Absorption Spectrophotometry. The analysis of lead and cadmium was performed in flame mode (Air / nitrogen), with an AAS type VARIAN SPECTRAA 110 provided the furnace GTA 110. While, the analysis of mercury was carried out in hydride mode with a SAA system equipped with a vaporization unit (VGA 77).
Results: Results showed the presence of the 3 heavy metals in kolanuts samples, with concentrations ranging from 5.37 μg/kg to 11.21 μg/kg, 17.49 μg/kg to 51.01 μg/kg and 19.99 μg/kg to 40.35 μg/kg for lead, cadmium and mercury, respectively. Based on the concentrations and the daily consumption of kolanuts estimated at 0.6 g/person in Côte d'Ivoire, the intakes values estimated by heavy metals were 4.8.10-3 ± 4.9.10-4 µg/j, 1.3.10-2 ± 9.07.10-4 µg/j and 1.7.10-2 ± 1.99.10-3 µg/j for lead, cadmium and mercury, respectively. The exposure daily doses (EDD) are all lower than the toxicological reference values. Thus, the occurrence of a toxic effect from Pb (HQ = 1.94.10 -5 <1), Cd (HQ = 1.9.10 -4 <1) and Hg (HQ = 3.4.10 -4 < 1) after Kolanuts consumption is very unlikely since the HQ are all less than 1.
Conclusion: Consumption of kolanuts from Côte d’Ivoire would not present any health risk for the consumer.