bluuebunny/crossref_metadata_2025_split huggingface dataset:
HUBUNGAN STRUKTUR KEPEMILIKAN DAN KONSERVATISME AKUNTANSI PADA BADAN USAHA SEKTOR INDUSTRI MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011 – 2013
Authors: Setiawan Yan Christianto 
Published: October 2020

Pada tahun 2002, McKinsey & Co melakukan survei yang hasilnya menyatakan bahwa investor cenderung menghindari perusahaan dengan predikat buruk dalam corporate governance. Laporan Keuangan adalah salah satu instrumen yang penting dalam mewujudkan good corporate governance. Kualitas laporan keuangan dapat dilihat melalui karakteristik-karakteristik yang dianut oleh laporan keuangan tersebut. Salah satu dari karakteristik – karakteristik tersebut adalah konservatisme akuntansi. Konservatisme sebagai sebuah fasilitas yang dapat meningkatkan efisiensi dari kontrak antara principal dengan agent, tentu sangat dipengaruhi besarnya oleh siapa dan berapa banyak pemilik (principal) dari perusahaan tersebut. Penelitian ini bertujuan untuk menguji hubungan struktur kepemilikan dan konservatisme akuntansi. Dalam penelitian ini, populasi yang digunakan adalah seluruh badan usaha yang bergerak di sektor industri manufaktur dan terdaftar di Bursa Efek Indonesia (BEI) periode 2011 - 2013. Teknik pengambilan sampel penelitian ini menggunakan teknik purposive / judgement. Pengujian ini menggunakan teknik regresi fixed effect dengan struktur data panel. Hasil dari penelitian ini menunjukkan bahwa (1) terdapat hubungan positif antara pemegang saham terbesar maupun pemegang saham pengendali dan konservatisme akuntansi (2) terdapat hubungan positif antara keluarga sebagai pemegang saham terbesar maupun sebagai pemegang saham pengendali dan konservatisme akuntansi (3) tidak terdapat hubungan antara non keluarga sebagai pemegang saham terbesar dan konservatisme akuntansi, namun terdapat hubungan negatif ketika non keluarga menjadi pemegang saham pengendali dan konservatisme akuntansi (4) kehadiran blockholder tidak berhubungan signifikan untuk mengurangi preferensi dari pemegang saham terbesar dan konservatisme akuntansi pada keseluruhan sampel maupun sub sampel non keluarga, namun terdapat hubungan negatif pada sub sampel ketika keluarga menjadi pemegang saham terbesar.
Kata kunci : konservatisme, tata kelola perusahaan, struktur kepemilikan
Delayed acute subdural hematoma treated with endoscopic procedure: A case report
Authors: Kuge Atsushi , Kondo Rei , Mitobe Yuta , Yamaki Tetsu , Sato Shinji , Saito Shinjiro , Sonoda Yukihiko 
Published: October 2020

Background:
Delayed acute subdural hematoma (DASDH) is defined as late onset ASDH with the absence of any abnormal radiological and clinical findings at initial examination. Moreover, this entity is very rare in traumatic brain injury and its mechanism is still unclear. Recently, endoscopic surgery for ASDH has also been performed. In this case, we describe some considerations of the mechanism of DASDH and review previous literature and usefulness of endoscopic surgical procedure for ASDH.

Case Description:
A 73-year-old man fell at night, and visited a former medical institution by himself. No abnormal neurological finding was detected. Head computed tomography (CT) detected no abnormal finding. He was diagnosed minor head injury and was hospitalized at midnight and discharged after brain magnetic resonance image (MRI) next day. Brain MRI also detected no abnormal findings. Three days later, he visited our hospital himself, because of the severe headache. Neurologically, he had a mild consciousness disturbance and head CT revealed left ASDH. We performed endoscopic evacuation of hematoma under local anesthesia. Then, the clot was evacuated under the endoscopic procedure through dilated burr hole and pulsatile bleeding from the cortical artery was observed, which was considered to be the source of the ASDH. The patient’s consciousness disturbance was improved immediately after surgery and he discharged without neurological deficit.

Conclusion:
We revealed the source of bleeding of DASDH under endoscopic procedure and described hypothesis and speculation of its cause in our case. DASDH is rare entity, so we need further experiences and more considerations.
Poésie intégrée aux arts visuels: une étude de cas sur la créativité / Integrating Poetry to Visual Arts: a Creativity Case-Study
Authors: Robichaud Lise 
Published: October 2020

Résumé : Cette étude exploratoire vise à réfléchir sur la créativité en examinant la place de la poésie dans une pratique artistique en arts visuels. Trois stratégies de développement de la créativité y sont présentées et on souligne l’importance de faire place à la rêverie pour créer. De genre autobiographique, l’auteure analyse plusieurs de ses productions artistiques réalisées dans le cadre de symposiums, de résidence d’artiste et d’exposition. Il en ressort des pistes d’intégration de la poésie aux arts visuels qui pourraient s’avérer pertinentes pour le domaine de l’éducation.Mots-clés: Arts visuels; créativité; éducation artistique; poésie.Abstract: This exploratory research is meant as a reflection on creativity by studying the role of poetry within the practice of visual arts. It describes three creativity development strategies and stresses the importance of mind-wandering and imagination in the creative process. Adopting an autobiographic style, the author analyses several of her artworks created in residency and for exhibits. It proposes ways of integrating poetry to visual arts, which could be relevant in education.Keywords: Visual Arts; Creativity; Art Education; Poetry.
Faith, Hope & Love: Postscript on Interprofessional Processes for Innovating Generation / Foi, espoir et amour : postscript sur les processus interprofessionnels de génération novatrice
Authors: Sameshima Pauline , Wiebe Sean 
Published: October 2020

Abstract: Universities Canada, Canada Council, and numerous sources urge the development of creativity and innovation capacity by leveraging broad interdisciplinary approaches, collaboration, and partnerships and networking; however, the relational mechanics of working together on interdisciplinary teams and in combinatory partnerships remain equivocal. Drawing on health care practices of interprofessional education, the authors present three tenets, a currere of team collaboration. They offer eight collaboratively created ekphrastic poems written for a curated international touring printmakers’ art exhibition and use their poetry writing process as a generative learning strategy and example for explaining how to frame a path to authentic collaboration.Keywords: Interdisciplinary research; Poetic inquiry; Ekphrasis; Collaborative research; Interprofessional education; Currere. Résumé : Universités Canada, le Conseil des arts du Canada et plusieurs sources prônent le développement de la créativité et de la capacité d’innovation par le biais de vastes approches interdisciplinaires, de la collaboration, de partenariats et de réseautage. Mais la mécanique relationnelle de la collaboration au sein d’équipes interdisciplinaires et de partenariats combinatoires demeure équivoque. S’inspirant de pratiques d’éducation interprofessionnelle dans le domaine de la santé, les auteurs proposent trois principes fondamentaux et un examen réflexif du travail en équipe. Ils présentent huit poèmes ekphrasiques écrits en collaboration en vue d’une exposition internationale itinérante de graveurs et proposent ce procédé d’écriture de poèmes comme stratégie d’apprentissage générative. Ils utilisent ce processus pour expliquer la façon d’accéder à une véritable collaboration.Mots-clés : recherche interdisciplinaire, questionnement poétique, ekphrasis, recherche concertée, éducation interprofessionnelle, examen réflexif.
Identifikasi struktur dan ornamen bangunan masjid tradisional Tuha Ulee Kareng Aceh sebagai kearifan lokal
Authors: Meutia Zya Dyena , Araby Zardan 
Published: October 2020

Masjid Tuha Ulee Kareng adalah salah satu masjid tradisional tertua di Aceh yang masih difungsikan hingga saat ini. Namun bangunan ini masih menyimpan berbagai permasalahan diantaranya adalah fungsi bangunan yang tidak berfungsi maksimal, tidak terawatnya struktur dan material bangunan, serta kurangnya pengetahuan masyarakat tentang keberadaan arsitektur masjid ini. Penelitian ini bertujuan untuk mengidentifikasi unsur kearifan lokal pada bangunan masjid Tuha Ulee Kareng, terutama pada komponen struktur dan ornamennya yang telah menjadi ciri khas Aceh di masa lampau. Pengumpulan data dilakukan dengan melakukan observasi lapangan dan wawancara semi-terstruktur terhadap 15 informan kunci. Hasil penelusuran menunjukkan keunikan masjid terlihat pada bagian atap yang memiliki dua tingkatan. Struktur dan konstruksi bangunan masjid masih dalam kondisi asli dengan bahan material kayu. Berbagai ukiran ornamen yang menghiasi kontruksi kayu tidak hanya sebagai perwujudan ekspresi seni, namun menyiratkan makna hubungan manusia dengan Tuhan penciptanya. Hal tersebut diterjemahkan sebagai bentuk kearifan lokal pada bangunan Masjid Tuha Ulee Kareng
JOB SATISFACTION AND MORALE OF TEACHERS IN TIRUNELVELI DISTRICT
Authors: Rajan R. Nagamani , Subramanian K. 
Published: October 2020

Education is the prime key to the growth and development of a society in all its spheres. Education is a social sector of an economy. It is the infrastructure for the economic development. Education is provided in different forms at different levels in Tirunelveli District. All sections of people including women, Children and weaker sections tend to take care of their health and lead a healthier life in the most literate nations. In this connection, the researcher studies about job satisfaction and morale of teachers in Tirunelveli district. This study concludes that several factors play dominant role in the enhancement of job satisfaction of teachers. The major factor is connected with finance.
Methyl Linoleate Synthesis From Cotton Seeds Oil : Optimization Study
Authors: Gunawan Erin Ryantin , Suhendra Dedy , Rohana Rohana , Komalasari Desy 
Published: October 2020

Methyl esters are derivatives of triglycerides (oils or fats) that can be produced through esterification and transesterification process. One example of the methyl esters are widely used as an industrial raw material is methyl linoleate. Methyl linoleate is a colorless liquid with molecular formula C19H34O2. Methyl linoleate is a fatty acid ester and has a lot of common use as biodiesel ingredient, textiles, in medical research, emulsifiers and lubricants. The raw materials commonly used for the synthesis of methyl esters are palm oil, coconut oil, soybean oil, and others. But these oils are edible oil materials, so that in this case the raw materials that will be used is the cotton seed that has not been exploited well. The optimization reaction of the methyl linoleate synthesis through enzymatic transesterification from cotton (Ceiba pentandra L.) seed oils and methanol by Response Surface Methodology (RSM) was carried out. Immobilized lipase (lipozymeTL IM) used as catalyst. This research aims to optimize the reaction by observing variety of conditions that are influenced by several variables, such asreaction time, molar ratio, the amount of enzyme and the reaction temperature. Design Expert v.7 software used to view the interaction between the variables via RSM. The mathematical equations and statistical methods showed that the optimum condition of the enzymatic transesterification was obtained at 0.15 gram of amount of the enzyme, the ratio of cotton seed oils: methanol of 1: 2.05 (g/g), a reaction time of 14 hours and a temperature of 49.95 oC with the predicted and actual percentages yield of 37.87 and 38.24%, respectively. The model recommended for obtaining optimum results is a quadratric model with a R-squared value of 0.6957.
Keywords: Methyl linoleate, Cotton seed oils, Lipozyme, Optimization study, Design Expertv.7
Assessing the Economic Feasibility of Short-Rotation Woody Crops in Florida
Authors: Langholtz Matthew , Carter Douglas R. , Rockwood Donald L. 
Published: October 2020

Circular 1516, a 5-page paper by Matthew Langholtz, Douglas R. Carter and Donald L. Rockwood, describes a decision support system that can be used to determine the economic viability of SRWC systems for use in Florida. Includes references. Published by the UF School of Forest Resources and Conservation, May 2007.
Retired from EDIS website October 2020.
Using early childhood infections to predict late childhood antibiotic consumption: a prospective cohort study
Authors: Gjessing Kristian , Ludvigsson Johnny , Faresjö Åshild Olsen , Faresjö Tomas 
Published: October 2020

BackgroundIn the Swedish welfare system, the prescription and price of antibiotics is regulated. Even so, socioeconomic circumstances might affect the consumption of antibiotics for children.AimThis study aimed to investigate if socioeconomic differences in antibiotic prescriptions could be found for children aged 2–14 years, and to find predictors of antibiotic consumption in children, especially if morbidity or socioeconomic status in childhood may function as predictors.Design & settingParticipants were from All Babies In Southeast Sweden (ABIS), a prospectively followed birth cohort (N = 17 055), born 1997-1999. Pharmaceutical data for a 10-year period, from 2005–2014 were used (the cohort were aged from 5–7, up to 14–16 years). Participation at the 5-year follow-up was 7443 children. All prescriptions from inpatient, outpatient, and primary care were included. National registries and parent reports were used to define socioeconomic data for all participants. Most children’s infections were treated in primary healthcare centres.MethodParents of included children completed questionnaires about child morbidity at birth and at intervals up to 12 years. Their answers, combined with public records and national registries, were entered into the ABIS database and analysed. The primary outcome measure was the number of antibiotic prescriptions for each participant during a follow-up period between 2005–2014.ResultsThe most important predictor for antibiotic prescription in later childhood was parent-reported number of antibiotic-treated infections at age 2–5 years (odds ratio (OR) range 1.21 to 2.23, depending on income quintile; P<0.001). In the multivariate analysis, lower income and lower paternal education level were also significantly related to higher antibiotic prescription.ConclusionParent-reported antibiotic-treated infection at age 2–5 years predicted antibiotic consumption in later childhood. Swedish doctors are supposed to treat all patients individually and to follow official guidelines regarding antibiotics, to avoid antibiotics resistance. As socioeconomic factors are found to play a role, awareness is important to get unbiased treatment of all children.
Faktor untuk Meningkatkan Inovasi di Negara Berkembang – Tinjauan Literatur Sistematis
Authors: Arviansyah Muhammad Rifqi 
Published: October 2020

Abstract- Innovation is the main element to obtain sustainable competitive advantage. Based on the report from Global Innovation Index (GII), Indonesia has ranked on 85th position. The rank is behind neighboring country in Southeast Asia. Indonesia still need to improve their innovation activity. However, there are not much literature that discuss the determinant factors in order to improve innovation activity comprehensively in developing countries, especially Indonesia. The objective of this article is to build a review from previous study and discover the determinant factors that can improve innovation activity. This article use systematic literature review. The result is that there are 7 determinant factors that can improve innovation activity in developing country. Those 7 factors are separated into internal factors and external factors.

Abstrak- Inovasi merupakan elemen utama untuk mendapatkan keunggulan kompetitif yang berkelanjutan. Berdasarkan laporan dari Global Innovation Index (GII), Indonesia berada di peringkat ke-85 dan berada di bawah negara-negara di Asia Tenggara lainnya. Indonesia masih perlu untuk meningkatkan aktivitas inovasi. Namun, masih sedikit literatur yang membahas faktor kunci dari inovasi secara komprehensif di negara berkembang, khususnya di Indonesia. Sehingga, dibutuhkan sebuah studi untuk mencari tahu faktor-faktor kunci apa saja yang dapat meningkatkan aktivitas inovasi di negara berkembang, khususnya di Indonesia. Tujuan artikel ini adalah untuk melakukan tinjauan terhadap penelitian terdahulu dan menemukan hal apa saja yang menjadi faktor untuk meningkatkan aktivitas inovasi. Metode yang digunakan adalah tinjauan literatur sistematis. Hasilnya, terdapat 7 faktor kunci yang dapat meningkatkan aktivitas inovasi di negara berkembang. Ketujuh faktor tersebut terbagi menjadi faktor internal dan faktor eksternal.
Strategi Kebijakan Fiskal Terhadap Output dan Inflasi pada Perekonomian Indonesia dalam Menghadapi Dampak Virus Covid 19
Authors: Feranika Ayu , Haryati Dini 
Published: October 2020

Abstract- This study aims to determine the fiscal policy strategy on output and inflation in the Indonesian economy in dealing with the effects of the covid virus 19. In this study, researchers chose to use descriptive research types, namely to explain an event whose operation revolves around data collection, data processing and data interpretation which is given a national meaning while still holding the principles of logic to form holistic conclusions. Data obtained through the study of literature, by reading and analyzing and analyzing a variety of literature, both in the form of documents, journals, publication data from the ministry of finance and from the official website that releases information that is relevant to research. While the data analysis is done by reducing, classifying, interpreting, and drawing conclusions. The Indonesian government adopted a comprehensive policy in the fiscal and monetary sector to deal with Covid-19. In the fiscal sector, the Government conducts a policy of refocusing activities and budget reallocation. From the revenue side, the government must pay attention to the contribution contribution from PPN and PPh Agency and from the expenditure side, the government must be able to pay attention to the realization of the use of these funds so that it is right on target and prioritizes the priority activities of the Covid pandemic prevention -19 To suppress the budget deficit.
Abstrak– Penelitian ini bertujuan untuk mengetahui strategi kebijakan fiskal terhadap output dan inflasi pada perekonomian indonesia dalam mengahadapi dampak virus covid 19. Pada penelitian ini,peneliti memilih menggunakan tipe penelitian deskriptif, yaitu untuk menjelaskan suatu peristiwa yang operasionalisasinya berkisar pada pengumpulan data, pengolahan data dan penafsiran data yang diberi makna secararasional dengan tetap memegang prinsip-prinsip logika sehingga terbentuk kesimpulan yang holistik. Data diperoleh melalui studi literatur, dengan membaca dan menelaah serta menganalisa berbagai literatur, baik berupa dokumen, jurnal, data publikasi dari kementerian keuangan maupun dari website resmi yang mengeluarkan informasiinformasi yang relevan terhadap penelitian. Sementara analisa data dilakukan denganmelakukan reduksi, klasifikasi, pemaknaan hingga penarikan kesimpulan. Pemerintah Indonesia mengambil kebijakan yang komprehensif di bidang fiskal dan moneter untuk menghadapi Covid-19. Di bidang fiskal, Pemerintah melakukan kebijakan refocusing kegiatan dan realokasi anggaran.Dari sisi penerimaan, pemerintah harus memperhatikan pemberian kontribusi penerimaan dari PPN dan PPh Badan dan dari sisi pengeluaran, pemerintah harus mampumemperhatikan realisasi penggunaan dana tersebut agar tepat sasaran dan mengutamakan kegiatan prioritas pencegahan pandemik Covid-19 Untuk menekan defisit anggaran.
Fatores de risco para o desmame precoce no perí­odo neonatal: uma revisão integrativa da literatura
Authors: Duarte do Lago Itamara , Mesquita Silva Mariana , dos Santos Ferreira Meirylene , Souza Rocha Karla Nayalle , Cardoso Rocha Ruth , Rocha Bezerra Maria Augusta 
Published: October 2020

Introdução: o leite materno é o alimento ideal para criança no perí­odo neonatal, por possuir todos os nutrientes necessários para seu crescimento e desenvolvimento saudável. Apesar desses benefí­cios, as prevalências de Aleitamento Materno Exclusivo estão abaixo das recomendações do Ministério da Saúde. Objetivo: analisar os fatores de risco para o desmame precoce no perí­odo neonatal destacados na literatura nacional e internacional. Método: tratou-se de uma revisão integrativa de literatura indexada nas bases de dados PUBMED, CINAHL, LILACS/BDENF/IBECS via BVS, WEB of SCIENCE e SCOPUS. A amostra constituiu-se de 12 artigos publicados entre 2001 e 2019. Resultados: identificou-se fatores de risco psicológicos, anatômofisiológicos ou patológicos; introdução de fórmula artificial/suplementação alimentar; relacionados í técnica de amamentação; uso de utensí­lios culturais como chupetas e mamadeiras; retorno í s atividades laborais e/ou escolares. Conclusão: a análise dos artigos evidenciou a complexidade da prática do aleitamento materno e o caráter multifatorial do desmame precoce.
The Paleotechnology of Telephones and Screens
Authors: Pint Kris 
Published: October 2020

This article argues that the essentials of the complex relationship between interiority and exteriority, and the mediating role of teletechnology, are already present in the interiors of Paleolithic caves. As philosopher Maxine Sheets-Johnstone argues in The Roots of Thinking (1990), cave art emerged from the primal fascination with ‘being inside.’ Yet at the same time, these first interiors were most likely created to establish a form of communication with an exterior, the ‘augmented reality’ of the spirit world, made possible through rudimentary technological and biological extensions. It also required a specific use of the spatial qualities of these caves, both sensory and atmospheric. This complex hybrid constellation of interior space, the human body and (psycho)technology created a permeability between different human and non-human actors. According to prehistorian Jean Clottes in Pourquoi l’art préhistorique (2011), the ‘permeability’ between inner and outer worlds is indeed one of the concepts that are crucial to understanding the Paleolithic human outlook on the environment, and is a concept which is still relevant today.
Ever since these animistic Paleolithic works of art, teletechnology reveals what philosopher and literary theorist Jennifer Gosetti-Ferencei calls, in The Ecstatic Quotidian: Phenomenological Sightings in Modern Art and Literature (2007), the ‘ecstatic’ side of the quotidian. In this article, I follow the traces of this animistic, ecstatic experience in literature, in Walter Benjamin’s Berlin Childhood around 1900 (1932-8) and Marcel Proust’s In Search of Lost Time (1913-1927), and in cinematography, in Maya Deren’s Meshes of the Afternoon (1943) and David Cronenberg’s Videodrome (1983). The imagination of now outdated technologies creates a kind of anachronistic, defamiliarizing perspective that helps to grasp the animistic, mythical dimension of our daily domestic immersion in contemporary teletechnologies (from video chats to ASMR-videos). These anachronistic experiences we find in art allow us to better reflect on the ecstatic role of media-technology in relation to our spatial and psychological interiors, and the (psycho)technological conditions of contemporary dwelling in the interiors of the communication age.