bluuebunny/crossref_metadata_2025_split huggingface dataset:
ANALISIS DAMPAK RENCANA PENERAPAN ISAK 16: PENYELENGGARAAN PRASARANA KERETA API RINGAN/ LIGHT RAIL TRANSIT
Authors: Prasetyo Bambang Budi , Agustia Dian 
Published: February 2020

The purpose of this research is to analyze the impact of the implementation plan of ISAK 16 by KAI, the other purpose of this research is to discuss what issues might be faced by KAI in the plan to implement ISAK 16. This type of research is qualitative research using descriptive research method. The study found that the implementation plan of ISAK 16 by KAI will have an impact on accounting problems, the problems that will be faced are the problems of revenue recognition to construction services, the decline in the value of intangible assets and the recognition of fixed assets. Based on the impact of the implementation plan of ISAK 16 by KAI, the recognition of revenues to construction services can be fiscal corrected, the decline in the value of intangible assets can be minimized by continuing to generate future cash flows from subsequent use of assets or other assets and ask for clarification and affirmation to Dewan Standar Akuntansi Keuangan (DSAK) on the issue of recognition of property and equipment.
Keywords: Infrastructure, Concession Agreement, Light Rail Transit
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, KEBIJAKAN DIVIDEN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
Authors: Oktaviarni Fakhrana 
Published: February 2020

This research aims to empirically examine the effects of profitability, liquidity, leverage, dividend regulation, and company size on company’s firm value. Population of this research are companies in real estate, property, and building construction sector that are listed on Bursa Efek Indonesia during 2014-2016. Sample is determined by purposive sampling method which result in twenty-two companies involved in this research. Type of data used in this research is secondary data that was accessed through www.idx.co.id. Method of analysis in this research is multiple regression analysis. Result of this research shows that profitability ratio measured by Return on Assets, liquidity measured by Current Ratio, dividend regulation represented by Dividend Payout Ratio, and company size measured by natural logarithm of total assets affect company’s firm value, while leverage measured by Debt to Equity Ratio does not have effect on company’s firm value.
Keywords: firm values, profitability, liquidity, leverage, dividend regulaton, company's size
PENERAPAN AKUNTANSI NIRLABA BERDASARKAN PSAK NO. 45 (STUDI KASUS PADA MASJID AL-BAITUL AMIEN DI JEMBER)
Authors: Rahayu Desy Rustiyanti , Halim Moh. , Nuha Gardina Aulin 
Published: February 2020

This study aims to find out how financial management in mosques and see how the method of recording is related to the standards issued by the Indonesian Accounting Association (IAI) in financial reporting for non-profit organizations namely PSAK 45 at Al-Baitul Amien mosque in Jember. The author in conducting this research uses qualitative methods. Data collected by using interviews and documents by looking directly at the financial statements that have been presented by the mosque management. Interviews at the Al-Baitul Amien Mosque in Jember were conducted with the treasurer, financial staff and takmir of the mosque. The results of this study indicate that mosque administrators have managed finances openly as a form of accountability or financial accountability of the mosque by recording cash receipts and disbursements. Financial management is well recorded even though it is still simple. Regarding PSAK 45, mosque administrators have not recorded according to PSAK 45 because these standards are recognized as having never been heard and introduced to mosque administrators.
Keywords: Mosque, PSAK No. 45, and SAK
FAKTOR-FAKTOR PENENTU AUDIT DELAY DI INDONESIA
Authors: Kuncaratrah Handarudigdaya Jalanidhi 
Published: February 2020

This study aims to examine the determinants of audit delay in Indonesia, using Meta Analysis. Where Meta analysis is a standard statistical method that serves to synthesize results from individual studies that have "same" themes in order to provide a more significant answer (Cooper, 2010). The sample in this study using 35 study (articles, working papers, theses) obtained from google scholar from 2008-2018 obtained from google scholar, and selected by purposive sampling. Each selected scientific publication must have the same concept and definition, both dependent and independent variables. The results of empirical testing with Meta Analysis found that ROA, DER, DR, Auditor Opinion, Profit / Loss, and Age of Company is the determinant of audit delay. While Total Assets and Auditor Reputation is not a determinant factor audit delay.
Keywords: Age of Company, Audit Delay, Auditor Reputation, Meta Analysis
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI
Authors: Marcelina Vera , Samin Samin , Sitanggang Kornel 
Published: February 2020

This research is using quantitative study aimed to see whether there are influence of dividend policy, leverage and profitability to firm value. The population used in this study is a manufacturer firm listed on the Indonesia Stock Exchange (BEI) in the period 2014-2017. By using purposive sampling method, it is obtained as many as 53 firm as the study sample. The method of analysis used in this study is multiple linier regression with a significant level of 0.05 (5%). In this research also include the classical assumption that normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. The results of these test indicate that (1) there is significant influence of dividend policy to firm value. (2) there is significant influence of leverage to firm value and (3) there is no significant influence of profitability to firm value.
Keywords : dividend policy, leverage, profitability, firm value.
PERANAN DINAS LINGKUNGAN HIDUP DALAM PENGAWASAN PENERAPAN AKUNTANSI LINGKUNGAN PADA ENTITAS BISNIS DI KABUPATEN PAMEKASAN
Authors: Malia Evi 
Published: February 2020

The purpose of this study is to determine the role of DLH in overseeing business entities, especially companies that in their business activities produce waste. The method used in this study is a qualitative method. The results obtained are the duties of the Department of the Environment are 1) only overseeing business entities that already have environmental permits. 2) Supervision of the application of environmental accounting in business entities in Pamekasan Regency is in line with what is mandated by Law No. 32 of 2009 article 74 paragraph 1 as outlined in Pamekasan Regency Regulation No. 3/2013, environmental supervisors / officials have the authority to monitor businesses and / or activities that have the potential to pollute / damage the environment, request information from the party responsible for activities, make copy of documents / make notes, enter certain places suspected of causing environmental pollution / damage, take samples, examine equipment / installations and / or means of transportation, request information from parties related to the object of supervision.
Keywords: Business Entity, Environmental Accoounting, Environmental Agency, Supervision
A Educação dos Surdos no Século XIX
Authors: Souza Verônica dos Reis Mariano 
Published: February 2020

Este trabalho discorre sobre a educação dos surdos no Brasil, durante o período de 1868 a 1896, e tem a compreensão de que os surdos enfrentam outro silêncio, aquele que ainda persiste quanto à história de sua educação. Seu tema é a primeira instituição de educação de surdos do Brasil, que, no início, chamava-se Imperial Instituto dos Meninos Surdos e, hoje, Instituto Nacional de Educação dos Surdos, (INES). Porconseguinte, além de considerar fragmentos importantes para uma reflexão sobre historiografia da educação de surdos, é direcionado um foco de luz à atuação do médico Tobias Rabello Leite, como diretor da referida Instituição, no período estudado. Esse sergipano teve um papel primordial na organização, implantação e ampliação de um expressivo trabalho pedagógico desenvolvido naquele Instituto. Ademais, foi necessário correlacionar aspectos da cultura educacional do final da época imperial e do início da republicana. O levantamento da documentação foi realizado em fontes primárias e secundárias, atentando-se para alguns aspectos gerais dos métodos de ensino então utilizados.
O uso das novas tecnologias na educação infantil no município de Alagoa Grande-PB
Authors: Moura Giovanna Barroca , Souza Ione dos Santos 
Published: February 2020

Com a presença marcante das diferentes formas de mídias, atualmente, o mundo vive a era midiática, elevando a uma quantidade significativa de estudiosos de diversas áreas do conhecimento (educação, filosofia, psicologia, sociologia, psiquiatria) que vêm realizando pesquisas para compreender a ação das mídias no processo educativos das crianças. De acordo com essas elucidações, o professor já não pode abster da ação das mídias no cotidiano das crianças, pois, hodiernamente, é cada vez mais comum as crianças já irem para a escola com algumas noções de letramento influenciadas pelas imagens das mídias. Deste modo, o principal objetivo deste estudo foi pesquisar e analisar a formação dos professores da educação infantil do Município de Alagoa Grande-PB para o uso das tecnologias midiáticas. Realizouse uma pesquisa de campo, fundamentando-se através de um questionário apresentado aos educadores de uma instituição pública de educação infantil. Os resultados dessa investigação evidenciaram a deficiência de um planejamento voltado para o uso das TIC’s em sala de aula, a falta de preparo técnico-teórico e estrutural são alguns dos problemas encontrados, diante do cotidiano de alunos e professores no processo de ensino aprendizagem.
An Ontology-Based Medical Information Management System for Electronic Claim Processing Systems
Authors: Kose Ilker 
Published: February 2020

Abstract
Background: Electronic claim processing (ECP) systems in healthcare insurance require comprehensive and secure management of medical information. Even though state of the art ECP systems can read payment rules written in plain-text, there are hundreds of rules (each including dozens of conditions) in a conventional ECP system. The conditions of the rules, in turn, refer to thousands of medical entities and concepts. Although domain experts can manage plain-text payment rules, the length and complexity of the rules yield low comprehensibility and in-rule and inter-rule consistencies. Hence, a more efficient and straightforward system is required. This study aims to make a claim management system medical data bank more efficient using ontology.
Method: We developed an ontology-based medical information management system (ONTMIMS) in healthcare insurance to simplify payment rules. 1,312 sets of diagnosis and health services were included in the ONTMIMS. The development of the ontology was compromised of four stages: i) specification and conceptualization; ii) formalization; iii) implementation; and iv) evaluation. Protégé and Apache Jena library tools were used to execute queries on the ontologies and the ONTMIMS was tested on an active ECP system.
Results: The experiments indicated that ONTMIMS increased comprehensibility rates for domain experts from 35.1% to 64.9%. Distinguishing in-rule inconsistencies increased from 65% to 82.5% and distinguishing inter-rule inconsistencies increased from 78.8% to 85%.
Conclusions: Ontology, as in many other studies, is very useful in representing and processing information. This is the first study applying ontology to ECP systems for health insurance institutions. The results demonstrate that applying ontology increased in-rule and inter-rule consistency and made rule sentences more comprehensible to domain experts.
Pulmonary mucoepidermoid carcinoma: Clinicopathological characteristics of 20 cases and a literature review
Authors: Zhang Jing , Chen Yan Xiao , Qian Jun Zi , Yue Ping , Wang Jialei , Xiang Yi 
Published: February 2020

Abstract
Background: Pulmonary mucoepidermoid carcinoma is a rare tumor of the lung. The clinicopathological characteristics of pulmonary mucoepidermoid carcinoma are not well defined due to the low incidence. This study was performed to provide more supplementary clues for the identification and understanding of pulmonary mucoepidermoid carcinoma.
Methods: We reviewed the medical records since January 1, 2000 to December 31, 2018. The patients’ medical records，including age at the time of diagnosis , gender, smoking history, preoperative evaluations, operative procedures, tumor location, tumor size, tumor stage, lymph node metastasis, pathological markers, prognosis and survival information were extracted and reviewed. Categorical variables were presented as parameters and percentages. A comparison was performed between patients with high and low grade of pulmonary mucoepidermoid carcinoma.
Results: 20 patients were identified and the age span is from 18 to 67 year-old with the average age is 45. Mucoepidermoid carcinomas were commonly found in men（60%）. 80% patients had clinical presentations and the positive rate of tumor markers was 78%, although no specific tumor markers were found. TTF-1 were negative in all cases. ALK rearrangement was identified in a non-smoking woman with high grade pulmonary mucoepidermoid carcinoma. Surgery is the main procedure. 3-year survival rate is 72% and 80% patients achieved disease-free alive. High-grade patients tend to harbor older age (p=0.035), larger tumor volume (p=0.026) and higher index of ki-67(p=0.0005).
Conclusions: Pulmonary mucoepidermoid carcinoma could occur in a wide age span. Early diagnosis and complete surgical resection may promise a good prognosis. Grading is a key factor to predict the overall survival time. Combined TTF-1 and MAML2 will benefit the identification of pulmonary mucoepidermoid carcinoma from other lung tumors. Future prospective randomized controlled trials and larger, multi-centric series are needed.
Trans-Epithelial Exposure Model (TEEM) - Epithelial Cells and Fibroblasts
Authors: McCullough Shaun D. 
Published: February 2020

Abstract
This exposure model is meant to serve as an in vitro representation of trans-epithelial effects of airway diesel and particulate matter exposures on fibroblasts in the stroma. The epithelial cells in the airway epithelium are represented by 16HBE cells and the fibroblasts are represented by either the IMR90 cell line or primary fibroblasts.Disclaimer: The contents of this article have been reviewed by the US Environmental Protection Agency and approved for publication and do not necessarily represent Agency policy. Mention of trade names or commercial products does not constitute endorsement or recommendations for use.
Comparison of the GlideScopeTM Visualization and Neck Flexion with Lateral Neck Pressure Nasogastric Tube Insertion techniques in Anaesthetized Patients: A Prospective Randomized Clinical Study
Authors: Purngpipattrakul Pitchaporn , Petsakul Suttasinee , Chatmonkolchart Asst. Prof. Sunisa , Boonchuduang Somrutai , Nuanjun Kanjana 
Published: February 2020

Abstract
Background Nasogastric tube (NGT) insertion in anaesthetized and intubated patients can be challenging even for experienced anesthesiologists. Various techniques have been proposed to facilitate NGT insertion in these patients. This study aimed to compare the success rate and time required for NGT insertion between the GlideScope TM visualization and neck flexion with lateral neck pressure techniques. Methods This randomized clinical trial was performed at a teaching hospital on 86 adult patients undergoing abdominal surgery under relaxant general anaesthesia who required intraoperative NGT insertion. The patients were randomized into two groups, the GlideScope TM group (group G) and the neck flexion with lateral neck pressure group (group F). The success rate of first and second attempts, duration of insertion, and complications were recorded. Results The total success rate was 79.1% in Group G compared with 76.7% in Group F (P=1) The median time required for NGT insertion was significantly longer in Group G, for both first and second attempts (97 vs 42 seconds P<0.001) and (70 vs 48.5 seconds P=0.015), respectively. Complications were reported in 23 patients (53.5%) in group G and 13 patients (30.2%) in group F. Bleeding and kinking were the most common complications in both techniques. Conclusions Using GlideScope TM visualization to facilitate NGT insertion was comparable to neck flexion with lateral neck pressure technique in degree of success rate of insertion and complications were not statistically significant between groups, while neck flexion with lateral neck pressure technique was less time-consuming significantly both first and second attempts.
A randomized, controlled, parallel group clinical study of cigarette smokers using an innovative oral tobacco-derived nicotine product to determine impact on cigarette consumption and biomarkers of exposure
Authors: Edmiston Jeffery , Liang Qiwei , Liu Jianmin , Sarkar Mohamadi 
Published: February 2020

Abstract
Background: Despite the well-known health consequences of cigarettes, many adults still smoke. VERVE® Blue Mint Discs (Discs) are innovative, chewable, non-dissolvable oral tobacco-derived nicotine products designed for adult smokers (AS) interested in alternatives to cigarettes. We assessed impact of using Discs on product use behavior and biomarkers of exposure (BOE) in AS. Methods: In this randomized, two-arm, parallel group study, AS (n=154) not planning to quit in the next 30 days were randomized to either a Control Group (n=62) that continued smoking their own brand cigarettes or Test Group (n=92) with the option to use Discs for four weeks under ad libitum conditions. Changes from Baseline to End of Study (EOS) between the Groups were analyzed for CPD and BOEs to select harmful and potentially harmful constituents (HPHCs) – nicotine, NNK, benzene and carbon monoxide. Results: Most AS (78%) in the Test Group reduced their CPD (~20% on average, p<0.05), some (~9.4%) reducing by 50-99% and a few (~2.4%) switched completely to Discs. The changes in CPD was biochemically confirmed with significant reductions in COHb (p<0.05). Percent changes in BOEs for nicotine, NNK and benzene tended to be lower in participants using Discs compared to the Control Group indicating lower exposure to HPHCs. Conclusions: Overall, our results suggest that many AS reduced their cigarette consumption, and some switched completely to Discs. Switching completely from cigarettes to Discs, if sustained over time, may offer an opportunity for smoking-related harm reduction. (238 words)
Outcomes of autologous versus allogeneic hematopoietic stem cell transplantation for peripheral T-cell lymphomas: A multicenter retrospective study in china.
Authors: Gu Zhenyang , Dong Yujun , Fu Xiaorui , Li Nainong , Liu Yao , Wu Xiaoxiong , Wang Yini , Li Yuhang , Ren Hanyun , Zhang Mingzhi , Li Xiaofan , Wang Maihong , Wu Yamei , Liu Daihong , Wang Zhao , Hu Liangding , Huang Wenrong 
Published: February 2020

Abstract
To date, there is no consensus on choosing autologous hematopoietic stem cell transplantation (auto-HSCT) or allogenic HSCT (allo-HSCT) for peripheral T-cell lymphomas (PTCLs). This study aimed to compare the relative efficacy of auto-HSCT versus allo-HSCT for patients with PTCLs. We conducted a multicenter retrospective study about 128 patients who underwent auto-HSCT (n=72) or allo-HSCT (n=56) at 8 medical centers across China between July, 2007 and June, 2017. With a median follow-up of 30 (2-143) months, outcomes of patients receiving auto-HSCT were better than those in allo-HSCT (3-year OS: 70% versus 46%, P = 0.003; 3-year PFS: 59% versus 44%, P = 0.002). Three-year non relapse rate (NRM) in auto-HSCT recipients was 6%, compared with 27% for allo-HSCT recipients ( P =0.004). There was no difference in relapse rate between these two groups (34% in auto-HSCT versus 29% in allo-HSCT, P =0.84). Specifically, patients with low PIT score who received auto-HSCT group in upfront setting had better outcome than patients with high PIT score (3-year OS: 85% versus 40%, P = 0.003). Regarding remission status before transplantation, patients with CR undergoing auto-HSCT had the best outcome (3-year OS: 88% versus 48% in allo-HSCT; P =0.008). For patients less than CR, the outcome of patients undergoing auto-HSCT was similar to that in allo-HSCT (3-year OS:51% versus 46%; P =0.30). When further checking patients in PD or SD, the survival curve of patients in the allo-HSCT group was better than that in the auto-HSCT group. It is plausible to choose auto-HSCT versus allo-HSCT according PIT score and remission status before transplantation.
Isolation and Characterization of the Roots of Rumex nervosus
Authors: Nigussie Gashaw 
Published: February 2020

Abstract
Rumex nervosus belongs to the family of Polygonaceae,which is traditionally used in Ethiopia to treat various diseases. This prompted us to isolate bioactive compounds from the root of this plant. Ground root parts of Rumex nervosus were subjected to exhaustive extraction successively with petroleum ether and methanol.The solvent from each extract was evaporated under reduced pressure using rotavapour to obtain petroleum ether and methanol extract. Chromatographic purification of the methanol extracts by Column chromatography followed by Preparative Thin layer Chromatography using Chloroform: methanol (9.5:0.5) ratio gave a compound coded as RN-6. The structure of this compound 4-ethylheptyl benzoate was characterized as by means of 1H NMR, 13C NMR, UV and IR spectral data.