bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Effect of Company’s Performance on Tax Avoidance
Authors: Renfiana Lilis , Dewi Sevrina Candra 
Published: August 2020

Researchers want to examine tax avoidance that occurs in companies listed in LQ45. As is well known, the LQ45 index represents 45 companies that have gone through a selection process with high liquidity (Liquid) and considerations of large market capitalization. Companies that are listed in LQ45 are very interesting to research, which companies that go public and liquid are doing Tax Avoidance or tax avoidance.
Tax avoidance variables use CETR or ( Cash Effective Tax Rate) and company performance variables use ROA (Return on Asset).
Analyzed by quantitative, secondary data obtained from the financial statements of companies that consistently included in the LQ45 index in the year 2014 to 2018 on the website Stock Exchange Indonesia, namely www.idx.co.id .
The number of samples obtained were 21 companies. The data analysis technique used simple regression with the SPSS application.
The results showed that company performance did not affect tax avoidance attitudes. companies listed on LQ45 are still compliant with tax payments in accordance with the portion
PENERAPAN MODEL SKRIP KOOPERATIF DALAM PEMBELAJARAN MATERI KETENTUAN WARIS DALAM ISLAM DI KELAS XII TGB 3 SMK NEGERI 1 JAMBLANG
Authors: Basari Basari 
Published: August 2020

Berdasarkan hasil observasi awal pembelajaran Pendidikan Agama Islam di Kelas XII TGB 3 SMK Negeri 1 Jamblang memperlihatkan adanya beberapa kendala dalam pelaksanaan KBM, yaitu : metode pembelajaran yang kurang bervariasi sehingga siswa merasa jenuh dan bosan untuk belajar Pendidikan Agama Islam dan hasil belajar yang tidak optimal. Penelitian ini bertujuan untuk meningkatkan motivasi belajar Pendidikan Agama Islam, agar menjadi lebih baik (maksimal), baik secara individu maupun klasikal.
Untuk mencapai tujuan tersebut dilakukan penelitian tindakan kelas di Kelas XII TGB 3 SMK Negeri 1 Jamblang Kabupaten Cirebon dalam pembelajaran PAI pada materi “Ketentuan Waris dalam Islam” dengan menerapkan Model Skrip Kooperatif, yang didasari oleh prinsip bahwa guru mengajarkan Pendidikan Agama Islam sebagai upaya pembinaan, yaitu siswa yang bekerja dalam kelompok tersebut terbagi dua peran, ada yang sebagai pembicara dan ada yang sebagai pendengar, dan yang sebagai pendengar guna untuk menyimak/ mengoreksi/ menunjukkan ide-ide pokok yang kurang lengkap, serta untuk membantu, mengingat/ menghapal ide-ide pokok dengan menghubungkan materi sebelumnya atau dengan materi lainnya. Penelitian tindakan kelas ini dilaksanakan dalam 2 siklus. Hasil penelitian menunjukkan prestasi belajar siswa dalam mata pelajaran PAI, yaitu: pada Awal mencapai rata-rata 56,84, pada Siklus I meningkat mencapai rata-rata 74,47, dan pada Siklus II terjadi peningkatan yang cukup signifikan yaitu mencapai rata-rata 83,03.
POLA DAN MODEL PERUBAHAN PESANTREN
Authors: Mochtar Affandi 
Published: August 2020

Pesantren adalah lembaga pendidikan tertua yang ada di Indonesia, sistem bandungan dan sorogan adalah model pembelajaran klasiknyang pertama kali diterapkan oleh pesantren sebelum diterapkannya madrasi (sekolah dengan system berjenjang). Secara histories pesantren telah ada di Indonesia sejka lama, sejak pertama kali masuknua Islam di Indonesia dan menjadi bagain terpenting dari perjuangan bangsa Indonesi dalam melawan kolonialisme.
Pada mada kolonialisme pesantren mengalami pasang surut sejalan dengan peran pesanren yang dianggap sebagai basis kekuatan bangsa Indonesia. Namun pasca kemerdekan pesantren di enjuru negri berkembang pesat, bahkan secara kelembagaan mengalami berbagai innovasi yang sangan menggembirakan dan mewarni kancah pendidikan negeri ini.Pesantren di Indonesia tidak saja menjega eksistensinya sebagai pendidikan yang bercorak klasik (salaf), namun telah bias beradaptasi bahkan berinnovasi menjadi model dan lembaga pendidikan modern.
KONTRIBUSI PENDIDIKAN KARAKTER DALAM SISTEM PENDIDIKAN NASIONAL
Authors: Fathurohman Oman 
Published: August 2020

Terintegrasinya nilai-nilai, norma dan budaya bangsa merupakan bagian dari aspek penting sistem pendidikan nasional. Terciptanya generasi yang memiliki karakter yang kuat sebagai bagian dari karakteristik bangsa yang bermoral. Penerapan kurikulum yang memasukkan mata pelajaran Pendidikan Agama dan Karakter sejatinya masih minim dalam sistem pendidikan Nasional, namun setidaknya steakholder pendidikan bisa berinovasi dengan kurikulum yang ada, entah dengan mengintegrasikannya dengan kurikulum aatu dengan cara lain yang elegan yang dapat diterapkan di lembaga pendidikan.
Penerapan Konsep yang terintegrasi dengan pendidikan diantaranya dengan pendekatan holistik. Tulisan ini walaupun sederhana mencoba Menjelaskan konsep pendidikan agama Islam dengan pendekatan holistik berorientasi karakter, menjelaskan wacana baru akan praktek pendidikan karakter yang holistik pada anak usia dini., dan Sebagai bagian dari wacana upaya internalisasi nilai moral sejak dini. Sedangkan manfaat yang diharapkan adalah manjadi bagian dari konsep dan implementasi nyata yang baik dalam upaya internalisasi nilai atau karakter sejak dini.
ANALISIS NILAI-NILAI HUMANISME DALAM ISLAM
Authors: Amirudin Amirudin 
Published: August 2020

Perdebatan tentang hakekat kejadian manusia, telah melahirkan dua pandangan besar, yakni pandangan dari ilmu pengetahuan dan menurut Al-quran. Pandangan ilmu pengetahuan diwakili Robert Charles Darwin, melalui teori evolusinya. Teori evolusi menyatakan bahwa makhluk hidup termasuk rnanusia, muncul melalui proses seleksi alam (natural selection} yang gradual^ sehingga bagi sementara pihak, peran Tuhan sebagai pencipta akan terusik. Pernyataan teori evolusi tersebut tentang keberadaan makhluk hidup secara kebetulan (by chance) dan tidak memiliki tujuan (non purposive} membuat signifikansi Tuhan bagi kehidupan meluntur. Makhluk hidup tidak akan lagi butuh penyelamatan dari Tuhan karena itu agama tidak lagi dibutuhkan. Menurut Al-quran, generasi manusia yang ada sekarang ini berasal dari satu sosok bernama Adam. Penciptaan Adam sendiri merupakan sebuah pengecualian, dia berasal dari tanah. Hal dijelaskan pada QS. 7: 189, 6: 98, QS. 30: 6 dan QS. 41: 7-8. Informasi yang terkandung beberapa ayat Al-quran menegaskan bahwa manusia awal yang diciptakan berasal dari tanah, sementara generasi manusia selanjutnya diciptakan dari saripati air yang hina (air mani). Komposisi penciptaan manusia ini juga dibekali dengan peniupan ruh Allah SWT, yang menjadi titik perbedaan dibandingkan dengan makhluk-makhluk ciptaan Allah SWT lainnya. Kesempurnaan dan keunggulan manusia inilah yang akhirnya ia dingkat khalifah untuk memakmurkan bumi dan seluruh isinya.
The effect of beinaglutide on visceral fat and bodyweight in obese type 2 diabetic patients
Authors: Wang Gui-Ying , Wang Hui-Qin , Zhang Feng-Juan , Jiao Ai-Fu , Li Ying-Yu , Zhang Ji-Min , Huang Zheng-Li , Gao Yan-Hong , Chi Yan-Jun , Ma Cun-Ming , Xin Jian-Dong , Duan Ai-Xu , Meng Tao , Wang Yin-Bing 
Published: August 2020

IntroductionGlucagon-like peptide-1 (GLP-1) analogues could induce clinically significant weight loss in obese patients with type 2 diabetes mellitus (T2DM). Beinaglutide is a GLP-1 analogue that is fully homologous to human GLP-1. This study aims to investigate the clinical efficacy of beinaglutide in visceral fat, weight loss and blood glucose in patients with T2DM and obesity.Material and methodsOne hundred and seven obese patients with T2DM, according to the World Health Organisation’s (WHO) diagnostic criteria, were treated with beinaglutide. After 12 weeks, changes in visceral fat (VF) were analysed using DUALSCAN. Body weight, body mass index (BMI), glycated haemoglobin (HbA1c), free fatty acids, and blood pressure were also assessed after the 12-week treatment.ResultsThe baselines for BMI and VF areas were 32.8 ±5.2 kg/m2 and 150.4 ±36.2 cm2, respectively. The mean HbA1c level at baseline was 8.8 ±2.3%. After 12 weeks, beinaglutide treatment showed significant decreases in VF areas (150.4 ±36.2 cm2 vs. 115.2 ±36.8 cm2, p < 0.001), body weight (90.7 ±15.8 kg vs. 84.2 ±15.6 kg, p < 0.001), HbA1c (8.8 ±2.3% vs. 7.1 ±1.7%, p < 0.001) and insulin resistance index (HOMA-IR) (5.8 ±4.3 vs. 4.2 ±2.9, p < 0.001). No changes in free fatty acids were observed. Daily doses of beinaglutide varied widely, and 74% of patients ranged from 0.24 mg to 0.30 mg each day, but the appropriate dosage significantly reduced adverse effects.ConclusionsBeinaglutide effectively reduced VF, body weight, and blood glucose in obese patients with T2DM. Beinaglutide doses should be individualised because appropriate doses varied widely. A lack of GLP-1 might be responsible for the onset of obesity in patients with T2DM. T2DM and obesity are related not only to insulin deficiency/insulin resistance but also to GLP-1 deficiency, which may cause obesity in patients with T2DM.
An observational study of clinical inertia among patients with type 2 diabetes mellitus in a tertiary care hospital
Authors: Kaewbut Piranee , Kosachunhanun Natapong , Phrommintikul Arintaya , Chinwong Dujrudee , Hall John , Chinwong Surarong 
Published: August 2020

IntroductionClinical inertia is a lack of treatment intensification despite a failure to achieve appropriate targets using a current management strategy. Research focusing on the clinical inertia in type 2 diabetes mellitus (T2DM) remains scant. This study aimed to investigate factors associated with clinical inertia among patients with T2DM.Material and methodsThis observational study was conducted in a tertiary teaching hospital using medical records. T2DM patients attending the outpatient clinic between 1 January 2017 and 31 December 2017 were included. Failure to intensify the diabetes treatment of the participants was assessed. For this study, clinical inertia was defined as any T2DM patient event with an glycated haemoglobin (HbA<sub>1c</sub>) of ≥ 7.00% with no treatment intensification at the index date, or in a subsequent prescription written within the study time limits. Logistic regression analysis was used to determine associated factors.ResultsOf 5756 T2DM outpatients, 994 patients were enrolled in this study, with 26.2% of patients presenting clinical inertia. This study found that factors associated with lower clinical inertia were the use of insulin, HbA<sub>1c</sub> level at the index date, lower number of antidiabetic drugs used, and treatment by specialists (all p-value < 0.05).ConclusionsClinical inertia is a problem of T2DM treatment. Strategies should be developed to decrease this problem.
Diagnostic accuracy of an integrated approach using conventional ultrasonography, and Doppler and strain elastography in the evaluation of superficial soft tissue lesions
Authors: Baloji Abhiman , Chandra Ranjan , Bagri Neha , Misra Ritu , K Rajni , Prabhu Sharathkumar S 
Published: August 2020

IntroductionTo assess the diagnostic accuracy of an integrated approach using conventional ultrasonography, colour Doppler ultrasonography, and elastography strain ratios in tandem in the evaluation of superficial soft tissue lesions.Material and methodsSixty-five subjects were included in this prospective cross-sectional study. Greyscale features and Doppler parameters were recorded. Strain elastography of the non-vascular and non-cystic lesions was performed and strain ratios were calculated. Fine-needle aspiration or biopsy of all the lesions was performed depending on their site and condition. Inter-rater k agreement was used to determine the strength of agreement between imaging-based diagnosis and histopathological diagnosis. A diagnostic test was used to calculate the sensitivity, specificity, positive predictive value, and negative predictive value. A p value of < 0.05 was considered statistically significant.ResultsMultiple superficial soft tissue lesions were studied, the majority of which were lipomas, vascular anomalies, and epidermoid cysts. The diagnostic accuracy was very high and varied from 92.31% to 100% for various masses. The imaging-based diagnosis was in agreement with the histopathological diagnosis in 86.15% (n = 56) and disagreement in 13.85% (n = 9) of the cases (p < 0.007). There was very good inter-rater agreement between the imaging-based diagnosis and histopathological diagnosis (κ = 0.818).ConclusionsThe combined use of conventional ultrasonography, colour Doppler, and elastography strain ratios provides a very effective non-invasive tool for the diagnosis of superficial soft tissue lesions and may negate the need for unnecessary biopsies. The advantage of this integrated approach using various ultrasound techniques needs no further emphasis.
Ineffective endovascular treatment of a giant internal carotid artery aneurysm
Authors: Brzegowy Paweł , Chukwu Ositadima , Ciuk Katarzyna , Urbanik Andrzej , Popiela Tadeusz , Kwinta Borys , Łasocha Bartłomiej 
Published: August 2020

PurposeDespite a growing range of therapeutic possibilities, including various intravascular methods, treating cere­bral aneurysms can be still a therapeutic challenge. A growing number of patients previously treated with older techniques require additional therapy. Treatment options as well as their efficiency may be influenced by previous procedures.Case reportWe report a rare case of a giant treatment-resistant aneurysm in a 65-year-old woman. The aneurysm was first diagnosed due to visual disturbances in the right eye. Computed tomography angiography showed large (20 × 18 mm)
wide neck aneurysm of the right internal carotid artery. The patient was subsequently treated with several methods including coiling with regular stent implantation, two flow diverter stent implantations, and hybrid neurosurgery.
Full occlusion was not achieved after any of those procedures. After the last procedure (hybrid neurosurgery) the patient, in vegetative state, was transferred to the intensive care unit and then to the Health and Care Centre.ConclusionsDiscussion focuses on endovascular treatment options after failure of previous treatment such as “stent in stent” technique. We conclude that three subsequent stent implantations are technically possible; however, subsequent procedures are associated with technical difficulties and their effectiveness is questionable. Ventriculoperitoneal shunt may influence the outcome of flow diversion therapy.
Multimodality imaging of coronavirus disease 2019 (COVID-19): a pictorial essay
Authors: Afolabi Babalola I. , Idowu Bukunmi M. , Onigbinde Stephen O. 
Published: August 2020

The coronavirus disease 19 (COVID-19) or severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) or new coronavirus 2019 (2019-nCoV) is now a global pandemic with attendant morbidity, mortality, and socioeconomic disruption. Its features have been described on plain chest radiography, chest computed tomography (CT), chest ultrasonography, brain CT, brain magnetic resonance imaging, and fluorodeoxyglucose-positron emission tomography. Based on current evidence, imaging plays an ancillary role in the management of those with severe illness. This essay illustrates the imaging manifestations of COVID-19 pictorially.
Effect of forward head posture on diaphragmatic excursion in subjects
with non-specific chronic neck pain. A case-control study
Authors: Ahmad Ahmad Mahdi , Kamel Khaled Mahmoud , Mohammed Reda Gomaa 
Published: August 2020

IntroductionForward head posture (FHP) is commonly seen in subjects with chronic neck pain (CNP) and is associated with
respiratory function limitations. Therefore, the main aim of this study was to assess the effect of FHP compared with normal
head posture (NHP) on diaphragmatic excursion in subjects with non-specific CNP.MethodsOverall, 30 subjects with CNP aged 35–45 years were recruited for this study and divided into 2 equal groups: the FHP group and the NHP group. The inclusion criteria were non-specific CNP duration of 3 months, presence or absence of FHP, FHP confirmed with a craniovertebral angle of < 50°, and male or female sex. The exclusion criteria involved cervical disc problems, cervical spondylosis, traumatic neck pain, chest disease or heart failure, neurological disorders affecting the diaphragm, obesity, and smoking. First, the craniovertebral angle was assessed for subject selection; then, the diaphragmatic excursion and the neck disability index (NDI) were established as the main clinical outcomes of the study. Unpaired t-test was used for statistical analysis.ResultsThe diaphragmatic excursion was lower in the FHP group than in the NHP group (57.00 ± 15.63 vs. 67.60 ± 15.18; p = 0.070), with no significant difference between the 2 groups. NDI did not differ significantly between the groups.ConclusionsWe suggest that FHP may be related to reduced diaphragmatic excursion in subjects with non-specific CNP. The multimodal approaches to physiotherapy management of non-specific CNP with FHP may consider our suggestion.
Prevalence of respiratory symptoms and lung function evaluation in local foundry workers in Kano State, Nigeria
Authors: Shittu Aishat , Yalwa Abba Abdu , Mohammed Jibril 
Published: August 2020

IntroductionAluminium foundry for kitchen utensils production is a major employer in Kano State, Nigeria. We hypothesized that significant occupational hazard such as presence of respiratory symptoms and impairment in lung function might be prevalent among the workers. The study assessed respiratory symptoms and lung function in foundry workers.MethodsThe cross-sectional survey involved 83 male foundry workers and applied the convenience sampling method. Respiratory symptoms were evaluated with the American Thoracic Society (ATS-dLd-78) questionnaire. Lung function was assessed by using an MSo4 spirometer. The data obtained were summarized by descriptive statistics. Spearman rank order correlation and chi-square were determined between the variables of interest (<i>p</i> < 0.05).ResultsThe participants’ mean age was 24.8 ± 6.7 years, with 10–19 years of exposure in the majority (43; 51.8%). The prevalence of respiratory symptoms was as follows: phlegm: 69.9%, cough: 33.7%, chest pain: 27.7%, wheeze: 16.9%, haemoptysis: 4.8%. Lung function (FVC: 0.000; FEV1: 0.000) was significantly lower than normative. The association between occupational exposure duration and respiratory symptoms was significant for phlegm production (<i>p</i> = 0.008), wheeze (<i>p</i> = 0.008), and chest pain (<i>p</i> = 0.01). Lung function showed no significant association with exposure duration (<i>p</i> = 0.71 for FVC and <i>p</i> = 0.45 for FEV1). Weak negative relationship existed between respiratory symptoms and lung function; phlegm, chest pain, and haemoptysis presented a weak positive relationship.ConclusionsRespiratory symptoms and impaired lung function are common among foundry workers in Kano State. Exposure duration was a determinant of some respiratory symptoms.
Erectile dysfunction and mood disorders in patients undergoing cardiac rehabilitation
Authors: Jóźwik Sandra , Sierakowska Magdalena , Gajda Robert , Szczepańska-Gieracha Joanna 
Published: August 2020

IntroductionMood disorders, a predominant symptom of depression, are correlated with the risk of cardiovascular disease (CVd) development and unfavourable course. Anxiety that accompanies CVd is concurrently its cause, consequence, and debilitating factor. There is also a correlation between CVd and erectile dysfunction (Ed). The purpose of this study was to investigate the relationship between mood disorders and Ed in men undergoing cardiac rehabilitation and determine the role of diabetes and other risk factors in both health problems.MethodsThe study involved 69 men aged 32–79 admitted to cardiac rehabilitation procedure. Beck depression inventory served to measure mood disorders, and international index of Erectile Function 5 to establish sexual dysfunction. A survey pertaining social, demographic, and clinical data was conducted among the participants.Resultsoverall, 85.5% of the participants were overweight or obese. over half of them suffered from hypertension or lipid disorders. About a third had diabetes, 77% smoked cigarettes. Mood disorders were found in 5 men, Ed among 74% of the participants. There was no statistically significant correlation between mood disorders and diabetes, smoking, or excess body mass. Ed prevalence showed no correlation with overweight or mood disorders. The only statistically significant risk factor for Ed was diabetes.ConclusionsThe results do not reveal a connection between mood disorders and Ed in the studied sample. it is impossible to measure shared risk factors for both disorders in a group with only 5 people presenting depression symptoms. diabetes significantly influences Ed prevalence among men with coronary artery disease.
Climate–groundwater dynamics inferred from GRACE and the role of hydraulic memory
Authors: Opie Simon , Taylor Richard G. , Brierley Chris M. , Shamsudduha Mohammad , Cuthbert Mark O. 
Published: August 2020

Abstract. Groundwater is the largest store of freshwater on Earth after the cryosphere
and provides a substantial proportion of the water used for domestic,
irrigation and industrial purposes. Knowledge of this essential resource
remains incomplete, in part, because of observational challenges of scale
and accessibility. Here we examine a 14-year period (2002–2016) of Gravity Recovery and Climate Experiment (GRACE)
observations to investigate climate–groundwater dynamics of 14 tropical and
sub-tropical aquifers selected from WHYMAP's (Worldwide Hydrogeological Mapping and Assessment Programme) 37 large aquifer systems of the world. GRACE-derived changes in groundwater storage resolved using GRACE Jet Propulsion Laboratory (JPL) mascons and the Community Land Model's land surface model are related to precipitation time series and regional-scale hydrogeology. We show that aquifers in dryland environments exhibit long-term hydraulic memory through a strong correlation between groundwater storage changes and annual precipitation anomalies integrated over the time series; aquifers in humid environments show short-term memory through strong correlation with monthly precipitation. This classification is consistent with estimates of groundwater response times calculated from the hydrogeological properties of each system, with long (short) hydraulic memory associated with slow (rapid) response times. The results suggest that groundwater systems in dryland environments may be less sensitive to seasonal climate variability but vulnerable to long-term trends from which they will be slow to recover. In contrast, aquifers in humid regions may be more sensitive to climate disturbances such as drought related to the El Niño–Southern Oscillation but may also be relatively quick to recover. Exceptions to this general pattern are traced to human interventions through groundwater abstraction. Hydraulic memory is an important factor in the management of groundwater resources, particularly under climate change.
Knevelarij in de toeslagenaffaire?
Authors: Sikkema E. 
Published: August 2020

Knevelarij in de toeslagenaffaire?
De toeslagenaffaire laat zien dat de mogelijkheid van strafvervolging van individuele ambtenaren wegens knevelarij in de praktijk in beeld kan komen. In deze bijdrage wordt helderheid verschaft over de reikwijdte en betekenis van de strafbaarstelling van knevelarij. Het strafrechtelijke onderzoek dat naar aanleiding van de aangifte door het ministerie is ingesteld, zal moeten uitwijzen of er in de toeslagenaffaire inderdaad sprake is geweest van knevelarij. Veel zal daarbij afhangen van het antwoord op de vragen of en in hoeverre – en op welk moment – individuele ambtenaren van het onverschuldigde karakter van de teruggevorderde bedragen op de hoogte waren.