bluuebunny/crossref_metadata_2025_split huggingface dataset:
TECHNOLOGY OF PLASMA METALLIZATION OF THE WOOD AND FIBROUS BOARD
Authors: Bondarenko Diana , Bondarenko Nadezhda , Kochurin D. , Bragina Lyudmila , Varfolomeeva S. 
Published: June 2020

the scientific and technological principles of metallization of products on the basis of wood with use of plasma high-temperature dispersion are developed. For the purpose of prevention of impact of the highest temperatures of a plasma stream on a front surface wood and fibrous board (fibreboard) an intermediate layer was put.
The structure of an intermediate protective layer, the including mix of epoxy resin with refractory filler is developed. Operation of drawing a protective intermediate layer included several specially developed technological stages. For the subsequent metallization such non-ferrous metals as copper and aluminum in the form of a wire are used. Optimum parameters of plasma dusting of metals on a front surface of a fibreboard are determined
The protective and decorative covering on the basis of non-ferrous metals had high aesthetic consumption and performance properties. The covering possessed the increased coefficient of diffusive reflection and high durability of coupling with a matrix. The dependence of influence of thickness of the raised dust metal covering on durability of coupling of a covering with a substrate is established.
The developed technology of metallization of products from wood in comparison with traditional technologies, allows to lower significantly time of metallization and energy consumption and to increase competitiveness of products both on internal, and on external the markets.
Apakah literasi keuangan memengaruhi perilaku konsumsi generasi Z?
Authors: Sustiyo Joko 
Published: June 2020

Abstrak
Tujuan penelitian ini untuk mengetahui pengaruh literasi keuangan terhadap perilaku konsumtif. Penelitian ini menggunakan pendekatan kuantitatif. Mahasiswa Program Studi DIII Akuntansi Jurusan Akuntansi Politeknik Keuangan Negara STAN adalah responden yang merupakan representasi generasi Z. Analisis data menggunakan analisis deskriptif dan analisis regresi. Hasil penelitian menunjukkan dua hal sebagai berikut, (1) capaian tingkat literasi keuangan mahasiswa adalah 62%, (2) literasi keuangan berpengaruh negatif secara signifikan pada perilaku konsumtif. Dengan demikian, perilaku konsumtif generasi Z dapat diminimalisir melalui peningkatan literasi keuangan.
Abstract
This study is to determine the effect of financial literacy on consumer behavior by using a quantitative approach. The subjects of this research were students of the Accounting Study Program Department of Accounting, STAN State Polytechnic who are representatives of generation Z. Descriptive and regression to analyze. The results are, (1) the level of student financial literacy is 62%, (2) financial literacy has a significant negative effect on consumer behavior. Thus, the generation Z consumptive behavior can be minimized through increased financial literacy.
Earnings management, corporate social responsibility and corporate governance in Indonesian banking industry
Authors: Supardi Supardi , Setyapurnama Yudi Santara 
Published: June 2020

Abstract
This paper describes the research which investigates the moderating effect of corporate governance (CG) on the relationship of earnings management (EM) practices and corporate social responsibility (CSR) disclosure in companies listed on the Indonesia Stock Exchange. EM used in this study is the different between discretionary realized security gain or loss and discretionary loan loss provition. Data is obtained by purposive sampling process with a total sample of 138 out of 46 banking sector companies. The results showed that EM had not effect on CSR and audit committee has a negative effect on CSR, but independent commissioner does not affect CSR if tested together with EM.
Determinan ketepatan waktu pelaporan keuangan perusahaan pertambangan indonesia
Authors: Tifanny Tifanny , Rahayu Sri , Yustien Reni 
Published: June 2020

Abstrak
Penelitian ini bertujuan untuk menganalisis pengaruh debt to equity ratio profltabilitas, pergantian auditor dan ukuran perusahaan terhadap ketepatan waktu pelaporan keuangan. Perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2017 dipilih sebagai populasi penelitian. Metode pengambilan sampel adalah purposive sampling. Data dianalisis dengan regresi logistik. Hasil penelitian menunjukkan bahwa secara parsial, profitabilitas dan pergantian auditor memengaruhi ketepatan waktu pelaporan keuangan sedangkan variabel debt to equity ratio dan ukuran perusahaan tidak memeengaruhi ketepatan waktu pelaporan keuangan. Secara simultan keseluruhan variabel independen berpengaruh terhadap ketepatanwaktuan pelaporan keuangan.
Abstract
This study aims to analyze the effect of debt to equity ratio, profitability, auditor switching and size on the timeliness of financial reporting. Mining companies listed on the Indonesia Stock Exchange in 2014-2017 were selected as the study population. The sampling method is purposive sampling. Data were analyzed by logistic regression. The results showed that profitability and auditor turnover affect the timeliness of financial reporting. Debt to equity ratio and size do not affect the timeliness of financial reporting. Simultaneously, all of independent variable affected on the timeliness of financial reporting.
MENGINTIP KONDISI PERUSAHAAN MELALUI “GOING CONCERN”
Authors: Sasongko Hendro , Mulyaningsih May , Harefa Obed Fernando 
Published: June 2020

The research sample consisted of 3 companies with a five year observation period. This research purposed to examine the effect of financial health and company growth on going concern audit opinion either partially or simultaneously. The population of this research is six cement sub-sector companies listed on the Indonesia Stock Exchange from 2013-2017. Data is processed with the Altman Z Score using Binary Logistic Regression analysis tools. The test results show that the financial health condition of the company, which is proxied by the Altman Z Score, significantly influences the acceptance of going concern audit opinion. Company growth, which is proxied by the Sales Growth Ratio, has a significant effect on ongoing concern audit opinion. The condition of financial health and company growth jointly influence the acceptance of going concern audit opinion.
INSULINA INALÁVEL: UMA ROTA TERAPÊUTICA SEGURA?
Authors: Assermann Marina , Heinen Paulo Ricardo , Zanini Elaine De Oliveira 
Published: June 2020

O diabetes mellitus é uma doença causada pela deficiência relativa ou absoluta do hormônio insulina, manifestando complicações macrovasculares e microvasculares em decorrência da hiperglicemia. Desde o primeiro uso de insulina subcutânea novas rotas foram pesquisadas tendo destaque a via pulmonar que é menos invasiva e mais cômoda. Diante disso, este trabalho levanta algumas considerações sobre a segurança clínica da insulina inalável Afrezzaâ, recentemente aprovada para comercialização no Brasil. Para isso, foi realizado estudo de revisão da literatura relacionado à insulina inalável, mediante busca eletrônica de artigos indexados na base de dados online SCIELO. Concisamente, os trabalhos relataram que a absorção da insulina por via pulmonar permite um início de ação mais rápido e uma duração de ação mais curta em relação aos análogos de insulina subcutânea. Os efeitos adversos mais comuns associados ao produto Afrezza® foram tosse, hipoglicemia, irritação da garganta e episódios de broncoespasmo agudo em pacientes asmáticos. Ainda assim, a insulinoterapia por via inalável representa um importante avanço para a reposição de insulina exógena, especialmente por dispensar o uso de agulhas. Contudo, o uso da insulina Afrezza® por pacientes com doença pulmonar prévia deve ser ponderado, particularmente pelo possível risco associado a incidência de tumores no trato respiratório.
APLICAÇÃO DE INDICADOR DE ACEITABILIDADE E SUA EFICIÊNCIA NA ANÁLISE DOS FATORES ASSOCIADOS À SATISFAÇÃO SOBRE DIFERENTES PÚBLICOS EM UNIDADES DE ALIMENTAÇÃO E NUTRIÇÃO
Authors: Dalpizol Bruna , Martins Adriana Hernandes 
Published: June 2020

O estudo do tipo qualitativo avalia os parâmetros determinantes na satisfação global de refeições em quatro Unidades de Alimentação e Nutrição situadas em Cascavel, Paraná, Brasil, a correlação com o grau de apetite, sintomas físicos e gastrointestinais. Na obtenção dos dados, utilizou-se como base o Questionário de Satisfação em Cuidados Intensivos de Serviço Alimentar do Paciente – ACHFPS - (Acute Care Hospital Foodservice Patient Satisfaction Questionnaire), desenvolvido por Capra et al. (2005). A amostra apresentou 220 indivíduos com idade média de 44,90 ± 19,65 anos, de ambos os sexos e estado de saúde variado. A satisfação global foi satisfatória na maioria das categorias, mas insatisfatória quanto à variedade de frutas e à quantidade da porção ofertada. Não se obteve significância de aceitabilidade entre os gêneros, mas, quando subdivididos por estado de saúde, observou-se maior aceitação em indivíduos com patologias, assim como com relação ao apetite e aos sintomas físicos e gastrointestinais.
HUBUNGAN BRAND IMAGE DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN ONLINE SHOP
Authors: Rostini Rostini , Syahribulan Syahribulan , K Marin Toding 
Published: June 2020

Penelitian ini bertujuan untuk mengetahui hubungan brand image dan kualitas produk terhadap keputusan pembelian online shop. Sampel dalam penelitian ini adalah 50 responden yang pernah melakukan pembelian online shop. Metode pengambilan sampel yang digunakan adalah metode purposive sampling.Metode analisis data yang digunakan adalah analisis kualitatif dan regresi linier berganda dengan bantuan aplikasi SPSS 22,0for windows. Hasil penelitian menunjukkan bahwa secara parsial (uji t) brand image dan kualitas produk tidak berhubungan terhadap keputusan pembelian online shop. Dengan koefesien determinasi R Square (R2 ) sebesar 1,5% yang berarti variablel keputusan dipengaruhi oleh kedua variabel independen yaitu brand image dan kualitas produk. Sedangkan sisanya sebesar 98,5% dipengaruhi oleh variabel-variabel yang tidak diteliti dalam penelitian ini.
PENGARUH PROFITABILITAS, LEVERAGE DAN GROWTH TERHADAP KEBIJAKAN DEVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Mointi Renny , Rina Rina 
Published: June 2020

Penelitian ini bertujuan untuk menganalisis Pengaruh Profitabilitas yang diwakili rasio return on Investment, Leverage yang diwakili rasio Debt to Equity Ratio dan Growth terhadap Kebijakan Deviden (Deviden Payout Ratio) pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian ini berjumlah 5 perusahaan dan menggunakan data tahun 2013 hingga 2018. Analisis data menggunakan regresi berganda dengan dan uji asumsi klasik yang meliputi uji normalitas uji multikolonieritas dan uji autokorelasi
Hasil analisis parsial dengan uji t dan uji F menyimpulkan bahwa variabel Profitabilitas (ROI) berpengaruh tidak signifikan terhadap Kebijakan Deviden Leverage (DER) berpengaruh tidak signifikan terhadap kebijakan Deviden Variabel Return on investment Debt to Equity ratio dan growth dapat menjelaskan 15,9% variasi tinggi rendahnya kebijakan deviden selebihnya 84,1! Ditentukan oleh variabel lain yang tidak tercakup dalam penelitian ini.
Implikasi hasil penelitian ini bahwa Return variabel Return on investment debt to equity ratio dan Growth tidak dapat digunakan sebagai indikator dalam menentukan kebijakan deviden suatu perusahaan
PENGARUH MOTIVASI TERHADAP KINERJA KARYAWAN PADA PT. SEAFOOD NUSANTARA KABUPATEN TOLITOLI
Authors: Burhanuddin Burhanuddin , Samsidar Samsidar 
Published: June 2020

Permasalahan dalam penelitian ini adalah seberapa besar pengaru hmotivasi terhadap kinerja karyawan pada PT. Sea food Nusantara Kabupaten Tolitoli? Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh motivasi terhadap kinerja karyawan pada PT. Seafood Nusantara KabupatenTolitoli.
Penelitian ini dilakukan di PT. Seafood Nusantara KabupatenTolitoli. Teknik pengumpulan data dengan cara observasi, wawancara, dan kuesioner. Populasi dan sampel dalam penelitian ini adalah karyawan PT. Seafood Nusantara Kabupaten Tolitoli yang berjumlah 35 orang. Teknik pengambilan sampel dalam penelitian ini menggunakan “Sampel Jenuh”. Jenis data asosiatif, sumber data dari data primer dan data sekunder, metodeanalisis data yang digunakan yakni korelasi produk momen, koefisien determinasi dan skala likert.
Nilai koefisien korelasi (r) = 0,61 atau 61% adalah angka positif. Hal ini menunjukkan hubungan antara motivasi (X) terhadap kinerja karyawan (Y). Sedangkan nilai koefisien determinasi (r)2 = 0,3721 atau 37,21% yang berarti motivasi berpengaruh terhadap kinerja karyawan, sedangkan sisanya 62,79% dipengaruhi oleh faktor-faktor lain yang tidak diteliti pada penelitian yang dilakukan
THE INFLUENCE OF INFORMATION QUALITY, TAX SERVICE INFORMATION, AND PERCEIVED EASE OF USE ON PERSONAL TAXPAYER COMPLIANCE AT KPP MAKASSAR PRATAMA UTARA)
Authors: Usman Mahyudin , Z Muhammad Shaleh 
Published: June 2020

Penelitian ini adalah wajib pajak orang pribadi yang terdaftar pada Kantor Pelayanan Pajak Pratama Makassar Utara. Tujuan penelitian ini adalah pengujian hipotesis (hypothesis testing) untuk mengetahui pengaruh kualitas informasi pajak, informasi pelayanan pajak dan persepsi kemudahan kegunaan terhadap tingkat kepatuhan wajib pajak orang pribadi pada Kantor Pelayanan Pajak Pratama Makassar Utara. Adapun metode dalam penelitian ini menggunakan pendekatan kuantitatif. Teknik pengambilan sampel yang digunakan adalah convenience sampling atau sampel yang diambil secara acak dengan menghampiri setiap orang yang berada dalam lokasi yang sama. Jenis data yang digunakan dalam penelitian ini yaitu data primer dan data sekunder. Sumber data primer pada penelitian ini diperoleh langsung dari para wajib pajak orang pribadi. Data ini berupa kuesioner yang telah diisi oleh para wajib pajak orang pribadi yang menjadi responden dalam penelitian ini, sedangkan data sekunder diperlukan dalam penelitian ini sebagai pendukung penulisan. Hasil penelitian menunjukan bahwa kualitas informasi berpengaruh negatif dan signifikan terhadap terhadap kepatuhan wajib pajak orang pribadi. Adapun kualitas pelayanan pajak dan persepsi kemudahan kegunaan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Ini menunjukan kualitas informasi tidak memberikan kontribusi yang berarti ketimbang pelayanan dan persepsi kemudahan kegunaan terhadap kepatuhan wajib pajak orang pribadi. Kesimpulan dari penelitian ini menunjukan bahwa semakin tinggi tingkat pelayanan pajak dan persepsi kemudahan kegunaan maka semakin tinggi tingkat kepatuhan wajib pajak orang pribadi sedangkan tingginya tingkat kualitas informasi tidak berpengaruh terhadap tingkat kepatuhan wajib pajak orang pribadi pada KKP Pratama Makassar Utara.
As consequências da crise na Síria para o Irã: impactos para sua estratégia regional e no Eixo de Resistência/The consequences of the Syrian crisis for Iran: impacts to its regional strategy and for the Resistance Axis
Authors: Roberto Willian Moraes , Visentini Paulo Fagundes 
Published: June 2020

Desde o estopim da crise na Síria, o Irã, um dos Estados de maior importância no Oriente Médio, tem sua estratégia de inserção regional abalada. Junto de Damasco, uma das mais antigas aliadas da República Islâmica, Teerã consagrou um arco de relações que pode ser denominado Eixo de Resistência, o qual compartilha de visões e objetivos políticos, como a contestação às políticas hegemônicas dos EUA e de Israel no Oriente Médio e uma hostilidade a países árabes a eles aliados. Este artigo aponta que por ser uma das peças-chaves nesta articulação, a Síria teve sua crise interna transformada em um conflito regional devido ao alto nível de penetração externa de diferentes países, que passaram a interferir nos assuntos do país a fim de enfraquecer o Eixo de Resistência como um todo. Será analisado a origem e os motivos da fundação dessa articulação política centrada no Irã e como esta se transformou em peça central para a estratégia regional de Teerã. Argumenta-se que uma das principais consequências para o Irã da internacionalização do conflito na Síria será uma maior vulnerabilidade para sua posição regional, resultando em razões para que haja uma moderação em sua política externa. Palavras-Chave: Irã, Síria, Oriente Médio, Eixo de Resistência, Hezbollah, HamasAbstract: Since the outbreak of the crisis in Syria, Iran, one of the most important states in the Middle East, has had its regional strategy shaken. Alongside with Damascus, one of the Islamic Republic’s oldest ally, Tehran consecrated an arch of relations that may be called Resistance Axis, which shares political objectives and views, such as the contestation of US and Israel’s hegemonic policies in the Middle East as well as hostility in relation to Arab countries allied to them. Such article points for the fact that for being a key member in this articulation, Syria had its internal crisis transformed into a broader regional conflict due to the high level of foreign interference in the country’s affairs in order to weaken the Resistance Axis as a whole. It will be discussed the origin and the reasons for the foundation of this Iran-centered political articulation and how it became central to Tehran’s regional strategy. It is argued that one of the main consequences for Iran of the Syrian conflict internationalization is a position of higher vulnerability for its regional presence, resulting in reasons for it to adopt moderation in its foreign relations.Key-words: Iran, Syria, Middle East, Resistance Axis, Hizbullah, Hamas.DOI: 10.20424/2237-7743/bjir.v4n1p71-91
Colaboradores
Authors: Torres Laura Christiane 
Published: June 2020

Barnabé Malcalza Bruno Theodoro Luciano Cauê Rodrigues Pimentel Chaldeans Mensah Frederico de Almeida Castro Marinho Lara Martim Rodrigues Selis Raphael Camargo LimaRodrigo Duarte Fernandes dos Passos Sara Maria Costa Garay
SIGNOS EM DESMONTE: Sobre os fundamentos sociais e históricos do realismo estrutural/BEHIND THE SIGNS:A study of the social and historical foundations of structural realism
Authors: Selis Lara Martim Rodrigues 
Published: June 2020

O presente artigo visa elaborar uma investigação sociológica sobre a teoria neorrealista de Kenneth Waltz. Presume-se que, uma vez descontextualizado, todo conhecimento torna-se potencialmente absoluto; por isso, a necessidade de analisarmos os significados daquela teoria, esclarecendo suas práticas fundantes. Para tal, articula-se os argumentos do campo da sociologia do conhecimento a uma investigação sobre a estrutura política e social dos EUA. Ao fim, conclui-se que a tendência metódica e ontológica do neorrealismo pode ser associada ao seu contexto original da Guerra Fria, implicando um pensamento que constitui, basicamente, um baluarte dos interesses norte-americanos. Palavras-chave: Teoria de Relações Internacionais; Sociologia do conhecimento; Neorrealismo; Kenneth WaltzAbstract: Drawing on insights from the sociology of scientfic knowledge, the paper investigates the neorealist theory of Kenneth Waltz. Through these lenses, the paper suggests that the studies of the neorealist’s foundational practices constitute an important exercice to problematize the naturalized and universalized concepts that prevail in the IR discipline. In this sense, the paper concludes that the methodical and ontological tendency of neorealism can be associated to its original context of the Cold War, implying a thought that basically constitutes a bulwark of American interests. Key words: Theory of International Relations, Sociology of scientfic knowledge; Neorealism; Kenneth Waltz.DOI: 10.20424/2237-7743/bjir.v4n2p300-329
Estado e organismos internacionais: limites à cooperação sob a ótica realista/State and international organizations: limits to cooperation under realist optic
Authors: Rinaldi Augusto Leal , Morini Cristiano 
Published: June 2020

Uma das abordagens correntes de análise das relações internacionais é aquela que se refere ao relacionamento entre os Estados e as Organizações Internacionais. Temos como objetivo demonstrar que quando os Estados agem conforme seus próprios interesses e determinações, qualquer tentativa de controle por parte das instituições é sobrepujada. A pesquisa se utiliza amplamente de uma literatura ancorada num referencial teórico realista. A discussão avança no sentido de apontar que a condição de anarquia internacional e, subjacente a ela, as relações geradas pelos cálculos da balança de poder são fatores determinantes da limitação à cooperação. Apontamos algumas razões para essa alegação, entre elas: Organizações Internacionais dependem dos Estados para surgir e operar; elas não são grandes players internacionais; são instrumentos que servem para pressionar países de menor poder relativo a aceitar (legitimar) os padrões de comportamento ditados pelas potências dominantes e assegurar-se de que a balança de poder seja mantida ou favorecida à mais forte entre elas; o sistema, fracamente institucionalizado, corrobora para uma ação mais desenvolta das grandes potências. Concluímos, além disso, que o realismo é explicativo da paralisia do Conselho de Segurança das Nações Unidas, como no caso demonstrado a partir do recente impasse na Síria.Palavras-Chave: Realismo; Organizações Internacionais; Cooperação. Abstract: One of the current approaches of analysis in international relations is that which refers to the relationship between States and International Organizations. We aim to show that when states act according to their own interests and determinations, any attempt to control by the institutions is surpassed. The research use an extensive literature anchored in a realistic theoretical framework. The discussion progresses to point out that the condition of international anarchy and behind it, the relations generated by the calculations of the balance of power are determinants of limitation of the cooperation. We point out some reasons for this claim, including: International Organizations rely on states to emerge and operate; they are not big international players; are tools that serve to pressure countries to accept lower relative power (legitimate) patterns of behavior dictated by the dominant powers and ensure that the balance of power is maintained or favored the strongest among them; the system, weakly institutionalized, supports for a more nimble action of the great powers. We conclude, furthermore, that realism is explanatory of the paralysis of the Security Council of the UN, as in the case shown from the recent stalemate in Syria.Key Words: Realism; International Organizations; Cooperation. DOI: 10.20424/2237-7743/bjir.v4n3p516-557
Book Review: Gridlock: Why Global Cooperation is Failing When We Need It Most. Cambridge: Polity Press, 2013.
Authors: Stuenkel Oliver 
Published: June 2020

In Gridlock, Thomas Hale, David Held and Kevin Young argue that the previous successes of international cooperation, by facilitating peace and fostering economic linkages, have deepened interdependence to the point where international cooperation is now more difficult. That suggests that global governance successfully dealt with problems it was initially designed to address, but failed to address problems which have emerged from their very existence. Put differently, interdependence not only creates a demand for international institutions, but effective international institutions also create a structure that, in turn, generates an even stronger interdependence.DOI: 10.20424/2237-7743/bjir.v4n3p694-699