bluuebunny/crossref_metadata_2025_split huggingface dataset:
FINANCIAL DISTRESS, EARNINGS MANAGEMENT DAN PENILAIAN PASAR TERKAIT PERIODE GLOBAL FINANCIAL CRISIS (STUDI EMPIRIS PADA INDUSTRI JASA YANG GO PUBLIC DI BEI PERIODE 2010-2013)
Authors: Alvina Susan 
Published: November 2020

ABSTRAK - Penelitian ini bertujuan untuk menguji hubungan financial distress, earnings management dan penilaian pasar selama periode global financial crisis. Sampel yang digunakan berupa badan usaha go public yang bergerak di industri jasa yang terdaftar di Bursa Efek Indonesia (BEI) (kecuali sektor keuangan) pada periode 2010-2013. Prosedur pengumpulan data dalam penelitian ini menggunakan data sekunder dengan teknik pengambilan sampel berupa purposive judgemental. Pengukuran earnings management mengacu pada Modified Jones Model dalam penelitian Dechow et al. (1995) dengan mengunakan proksi Discretionary Accruals Model. Sedangkan perhitungan nilai diskriminan dan pengklasifikasian badan usaha ke dalam kategori badan usaha financial distress maupun badan usaha non financial distress berdasarkan penelitian McKeown et al. (1991), Hopwood et al. (1994), dan Mutchler et al. (1997). Selain itu, perhitungan return saham mengacu pada Habib, Bhuiyan dan Islam (2012) dan Ross et al. (2003, hal. 238). Temuan penelitian menunjukkan bahwa terdapat hubungan negatif signifikan antara financial distress dengan earnings management. Temuan yang kedua menunjukkan bahwa periode global financial crisis tidak mampu memoderasi hubungan financial distress dengan earnings management. Temuan ketiga menunjukkan adanya penilaian pasar terhadap discretionary accrual pada distressed firm tidaklah berbeda dengan non distressed firm selama periode global financial crisis.
Kata kunci : Financial Distress, Global Financial Crisis, Earnings Management, Return Saham.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2014
Authors: Poerwanto Natalia 
Published: November 2020

Abstrak - Penelitian ini bertujuan untuk menguji pengaruh pengungkapan aktivitas Corporate Social Responsibility dalam laporan tahunan perusahaan terhadap Earnings Response Coefficient. Sampel dalam penelitian ini diambil dari perusahaan yang terdaftar pada Bursa Efek Indonesia tahun 2014. Pengolahan data dilakukan menggunakan analisis regresi linier berganda dengan model interaksi. Hasil penelitian menunjukkan bahwa pengungkapan CSR tidak memiliki pengaruh signifikan terhadap ERC. Hal itu disebabkan karena minimnya informasi yang diungkapkan perusahaan terkait aktivitas CSR dalam laporan tahunan dan investor tidak sepenuhnya percaya terhadap informasi tersebut.
Kata Kunci: Earnings Response Coefficient (ERC), Pengungkapan Corporate Social Responsibility (CSR)
Abstract –This study aimed to examine the effect of Corporate Social Responsibility activity disclosed in the companies’ annual reports on the Earnings Response Coefficient. The sample in this study was drawn from companies listed on Indonesia Stock Exchange in 2014. Tests carried out using multiple linear regression analysis with interaction models. The results show that the disclosure of CSR does not significantly affect the ERC. It is caused due to lack of CSR information disclosed by companies and investors do not fully confidence toward that information.
Keywords: Earnings Response Coefficient (ERC), Corporate Social Responsibility (CSR) disclosure
Evaluation of the individual detoxification potential in the firefighters and rescuers of emercom of Russia
Authors: Shantyr’ I. I. , Rodionov G. G. , Neronova E. G. , Ushal I. E. , Kolobova E. A. 
Published: November 2020

Relevance. Professional activities of firefighters and rescuers are usually associated with aggressive chemical exposure with increased physical exertion and psychological stress. Therefore, for professional selection and monitoring the health status of firefighters and rescuers of EMERCOM of Russia it is necessary to evaluate the activity of cytochrome P450 isoenzymes that are directly involved in detoxification pathways in the liver.Intention. To evaluate the activity of the CYP3A4 enzyme by phenotyping methods and to establish the frequency of allelic variants of the gene of this enzyme (rs2740574 and rs4987161 polymorphisms) in firefighters and rescuers of EMERCOM of Russia for targeted treatment, rehabilitation and prevention.Methodology. Polymorphisms (rs2740574 and rs4987161) of the CYP3A4 gene and also CYP3A4 activity by the ratio of 6-β-hydroxycortisol / cortisol in the urine were determined during routine periodical medical examination of 64 rescuers and firefighters of rescue units of EMERCOM of Russia. The average age of examined persons was (29.8 ± 5.5) years; 30 of them are rescuers of the North-West Regional Search and Rescue Squad and 34 are firefighters of the territorial fire departments of St. Petersburg.Results and Discussion. According to the results of genotyping of rs2740574 polymorphism of the CYP3A4 gene, EMERCOM employees were divided into 2 groups depending on the presence or absence of a minor allele: “poor” and “rapid” metabolizers (9.4% and 80.6%, respectively). According to the results of genotyping of the rs4987161 polymorphism of the CYP3A4 gene, the examined were classified as “rapid” metabolizers, because patients with a minor allele were not identified. Depending on the ratio of 6-β-hydroxycortisol / cortisol in the urine, the activity level of CYP3A4 was “normal” in 67 %, “poor” in 13 % and “rapid” in 20 % of cases. The ratio of 6-β-hydroxycortisol / cortisol in the urine tended to increase with an increase in work experience and age. No relationship between the studied polymorphic variants of the CYP3A4 gene and the established enzyme activity was observed.Conclusion. Genotyping methods made it possible to identify allelic variants of the CYP3A4 gene that could affect the functionality of the enzyme; however, no association of the studied polymorphisms with enzyme activity was found. In such cases, in the absence of informative genetic markers, it is recommended to evaluate the enzyme activity by phenotyping methods.
Utilization of Unused Autoclaves to Produce Aquades (Aquabits) in the Laboratory of Biosciences and Plant Technology, Department of Biology, Faculty of Science ITS
Authors: Risbandini Christin 
Published: November 2020

Laboratories in Higher Education have an important role as executors of its Tri Dharma which includes the functions of education, research, and community service. Every activity in the laboratory, it requires destilled water as solvent and cleaners of various tools and materials. This fact leads to high budget is needed for the availability of the material in laboratory. In the Plant Biosciences and Technology Laboratory, an autoclave was broken. It is no longer used as its main function sterilization and can only be used as a tool to heat water. With few modifications, namely the addition of a condenser made of copper pipes, the autoclave has been converted into a simple distillation device. It was expected tha the tool could produce distilled water, which has the same value as distilled water sold in the market. The results showed that the tool produces colorless, odorless, and tasteless distilled water. The quality is in accordance with distilled water sold in the market and SNI standard for demineralized water. The pH and TDS values ​​ are slightly higher than distilled water sold in the market but are still in the range of ​ SNI standard for demineralized water. The value of DHL, both the distilled water produced and the one sold in the market are not in the range of SNI standard for demineralized water. Hence, studies are needed to obtain the same value so that the need for distilled water for educational, research, and community service activities in the Department of Biology FSAINS ITS can be fulfilled.
A coda no Português Santomense (PST) e Principense (PP): aspectos gerais e processos de apagamento
Authors: Balduino Amanda Macedo , Vieira Nancy Mendes Torres , Freitas Shirley 
Published: November 2020

O objetivo deste artigo é descrever a coda no Português Santomense (PST) e Principense (PP), variedades faladas em São Tomé e Príncipe, detectando os segmentos licenciados nesse constituinte e analisando o processo de apagamento. Baseados em um corpus com 20 entrevistas de fala espontânea, realizamos análises acústicas e quantitativas, nas quais utilizamos o modelo estatístico de regressão logística para verificar quais variáveis linguísticas são relevantes para a ocorrência do apagamento. Verificamos que a coda, no PST e no PP, pode ser preenchida, por múltiplas realizações fonéticas de um rótico, uma sibilante, uma lateral ou uma nasal subespecificada (BALDUINO, 2018) – como no português brasileiro e europeu (CÂMARA JR., 1970; MATEUS; D’ANDRADE, 2000). Tendo por foco /r, S, l/, detectamos a presença de alguns processos fonológicos que têm a coda como domínio, como apagamento, velarização e vocalização, os dois últimos característicos à lateral. Tais fenômenos, além de justificarem uma concepção hierárquica para a sílaba, sugerem que a coda é uma posição frágil, dentro dessa estrutura, no PST e no PP, estando propícia a apagamentos e alterações estruturais (SELKIRK, 1982), fato que culmina numa alteração do template silábico para a estrutura CV. Todavia, os dados também indicam que, em decorrência (i) das diferentes proporções de apagamento das codas investigadas; (ii) da diferença entre o conjunto de variáveis relevantes para o apagamento de /r, S, l/; e (iii) dos diversos processos que os acometem individualmente, a resolução atribuída à debilidade da coda tende a variar segundo a natureza de cada segmento.
Cardiac phoenix in the brain-occult intracranial hemorrhagic metastases from completely resected atrial myxoma
Authors: Ghodasara Sagar Amrutlal , Balasubramanian Rohit , Varadharajan Shriram , Shobhanaa P. S. 
Published: November 2020

Background:
Cardiac myxomas are sporadic in nature and can often recur with a frequency of 3%, especially in middle-aged women, and 22% of the cases account to a part of Carney complex. Complete surgical removal of the myxoma is usually curative. Recurrence has been related with partial surgical excision, multicentricity, and embolism of tumor fragments.

Case Description:
We report a case of a patient with single brain metastases due to tumor embolization, from a cardiac myxoma operated prior. This case is exclusive, as tumor embolization from atrial myxoma to the cerebral cortex can be possible, within a short duration. In our case, the patient was evaluated with a magnetic resonance imaging brain and a solitary hemorrhagic lesion in the eloquent cerebral cortex was observed. To determine the primary etiology, the diagnosis of probable metastases was thought of, and a thorough workup was planned. Surprisingly, no primary lesion was detected, and as a histological diagnosis was required, he underwent a navigation-guided excisional biopsy of lesion. The biopsy was indicative of a metastatic deposit from an atrial myxoma.

Conclusion:
In eloquent cortex lesions, gross total resection is challenging for a neurosurgeon especially when the patient has no significant neurological deficits. Timely gross total resection of a solitary metastatic lesion can improve the patient’s outcome and can enhance early recovery with less or no morbidity.
Headache outcomes after surgery for pineal cyst without hydrocephalus: A systematic review
Authors: Milton Camille K. , Pelargos Panayiotis E. , Dunn Ian F. 
Published: November 2020

Background:
Pineal cysts are common entities, with a reported prevalence between 10 and 54%. Management of pineal cysts has historically been expectant, with surgical treatment of these lesions usually reserved for patients with a symptomatic presentation secondary to mass effect. The appropriate management of pineal cysts in patients presenting with headache in the absence of hydrocephalus – often the most common clinical scenario – has been more ambiguous. Here, we report the results of a comprehensive systematic review of headache outcomes for surgically treated, non-hydrocephalic pineal cyst patients without signs of increased intracranial pressure (ICP).

Methods:
Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidelines were followed to construct a systematic review. A comprehensive search of the PubMed, Embase, Scopus, and Web of Science databases was conducted from through June 2020. Relevant English-language articles were identified using the search terms “pineal cyst” and “headache.” The following eligibility criteria were applied: the inclusion of at least one surgically-treated, non-hydrocephalic pineal cyst patient presenting with headache in the absence of hemorrhage or signs and symptoms of increased ICP. Patient demographics and post-operative headache outcomes for the included studies were extracted and summarized.

Results:
A total of 24 pineal cyst cases meeting our selection criteria were identified across 11 included studies. Postoperative improvement or resolution of headaches was reported for 23/24 patients. Our systematic review of the literature demonstrates that non-hydrocephalic patients with pineal cysts have a high rate of headache improvement following surgical intervention.

Conclusion:
The results indicate a need for further investigation of the link between headache and pineal cysts in the non-hydrocephalic patient.
INTERNATIONAL TRADE FAIR "RE-BUILD SYRIA" AS AN EVENT TO RESTORE SYRIA
Authors: Альсулейман Мохаммад Исса 
Published: November 2020

Представлен анализ динамики ежегодного международного событийного выставочного мероприятия «Re-Build Syria» (с 2015 г.) по активности и строительной специализации стран и компаний-участников. Цель исследования - выявить роль и функции выставки как организатора активного процесса реконструкции послевоенной Сирии с международным участием под управлением государства.
The analysis of the dynamics of the annual international event exhibition event "Re-Build Syria" (since 2015) in terms of the activity and construction specialization of the countries and participating companies is presented. The purpose of the study is to identify the role and functions of the exhibition as the organizer of the active process of reconstruction of post-war Syria with international participation under the control of the state.
LINEAR STRUCTURES (CORRIDORS AND BELTS) AS OBJECTS OF STUDY OF ECONOMIC GEOGRAPHY
Authors: Преображенский Юрий Владимирович 
Published: November 2020

В статье поднимается вопрос о возможности использования понятий коридор и пояс в географической науке. Рассматриваются и типологизируются инфраструктурные, промышленные и др. коридоры. Показано разнообразие различных зон, выделяемых по определённому признаку, - поясов. Особое внимание уделяется поясам США, которые анализируются в том числе с позиции соответствия их линейному типу объектов геопространства. Выявляются различия между коридором и поясом.
The article raises the question of the possibility of using the concepts of corridor and belt in geographical science. Infrastructure, industrial and other corridors are considered and typologized. It shows the variety of different zones that are distinguished by a certain feature-belts. Special attention is paid to the US belts, which are analyzed in particular from the point of view of their correspondence to the linear type of geospatial objects. The differences between the corridor and the belt are revealed.
HISTORY OF GEOGRAPHY IN THE TVER REGION
Authors: Хохлова Елена Револьдовна , Яковлева Светлана Ивановна 
Published: November 2020

Представлена история формирования и развития географии на базе Тверского государственного университета. Названы имена основателей географических кафедр, современных руководителей и ведущих преподавателей, а также основные направления научной деятельности.
The history of formation and development of geography on the basis of Tver State University is presented. The names of the founders of geographical departments, modern leaders and leading teachers, as well as the main areas of scientific activity are named.
Pemenuhan Hak Konsumen melalui Perlindungan Hak Merekam
Authors: Wibisono Dias Bintang , Christanto Mozes Reynaldo 
Published: November 2020

If we studied deeper, fulfillment of consumer rights especially, The right to comfort, security, and safety in consuming goods and or services; The right to choose goods and or services and to obtain goods and or services in accordance with the exchange rate and conditions and guarantees promised; The right to true, clear and honest information about the condition and guarantee of goods and services has a relationship with the trademarks protection. Trademark protection has been understood to be limited to the protection of trademark owners and there is no relationship between trademark and consumers. Though some of the rights received by consumers can actually be associated with the existence of a trademark protection.
Kedudukan Legal Opinion sebagai Sumber Hukum
Authors: Priyono Ery Agus , Benuf Kornelius 
Published: November 2020

Law is a means to achieve the order and welfare of the community. One of the sources of law is doctrine. The doctrine is essentially the opinion of a legal expert on a real legal issue. When discussing legal opinions, the term legal opinion is also known. Doctrine and Legal Opinion are mostly the same, namely the legal opinion of a legal expert on a real legal problem. If we agree that Doctrine and Legal Opinion are the same way in much of the literature that is mentioned as a source of law is the only doctrine, whereas where is legal opinion placed in the formation of a law? This paper will explain the position of Legal opinion as a source of law.Keywords: Doctrine, Legal Opinion, Legal Sources
Abstraksi Reflektif dalam mengonstruk Bangun Segiempat
Authors: Mardiyah Umi Rif’atul , Budiarto Mega Teguh 
Published: November 2020

Penelitian ini tentang profil abstraksi reflektif siswa SMP pada kelompok atas, menengah dan bawah pada materi mengonstruk bangun datar segiempat dengan tujuan penelitiannya yaitu untuk mengetahui proses level-level abstraksi reflekif dalam mengonstruk bangun datar segiempat. Metode penelitian yang digunakan adalah penelitian kualitatif yang bersifat eksploratif dengan data utama berupa kata-kata mengenai bangun datar segiempat dengan subjek penelitian siswa kelas VII SMP RADEN RAHMAT SIDOARJO tahun ajaran 2018-2019 dan terdiri dari 3 siswa (kelompok atas, kelompok menengah, kelompok bawah). Penelitian ditinjau dari 3 aspek yaitu: kemampuan mengenali, merangkai dan mengonstruk bangun datar segiempat. Berdasarkan penelitian yang telah dilaksanakan, disimpulkan bahwa abstraksi reflektif pada kelompok subjek atas, menengah dan bawah dalam mengonstruk hubungan antar segiempat telah melakukan empat level abstraksi reflektif yaitu: (a) pengenalan; (b) representasi; (c) abstraksi struktural; (d) kesadaran struktural; dalam melakukan proses mengenali, merangkai, dan mengonstruk hubungan antar segiempat. Persamaan dari ketiga subjek adalah sama-sama menggunakan atribut panjang sisi dari proses mengenali dan merangkai bangun datar segiempat. Perbedaan dari ketiga subjek adalah hasil akhir proses dari level abstraksi abstraksi reflektif dalam kegiatan mengontruk. Subjek kelompok atas dan kelompok bawah menyendirikan trapesium dari skema hubungan antar segiempat, karena tepat memiliki satu pasang sisi yang sejajar, sedangkan subjek kelompok menengah menyertakan bangun trapesium ke dalam skema hubungan antar segiempat karena memiliki ciri yang sama yaitu sisi yang sejajar. Kata Kunci: Abstraksi Reflektif, Mengonstruk Hubungan Segiempat, Bangun Datar Segiempat.
Penalaran Siswa dalam Menyelesaikan Masalah Matematika Ditinjau dari Kemampuan Matematika
Authors: Cahyanti Rizki , Rahaju Endah Budi 
Published: November 2020

Penalaran adalah proses berpikir dalam penarikan kesimpulan yang logis berdasarkan data dan bukti yang diperoleh melalui kegiatan mengumpulkan fakta, menganalisis data, menyusun dugaan, menyusun argumen. Tujuan penelitian ini adalah mendeskripsikan penalaran siswa dengan kemampuan matematika tinggi, sedang, dan rendah dalam menyelesaikan masalah matematika. Pendekatan yang digunakan pada penelitian ini adalah pendekatan kualitatif. Data penelitian diperoleh dari hasil tes kemampuan matematika, tes penalaran matematika, dan wawancara. Tes kemampuan matematika digunakan untuk mengelompokkan subjek sesuai dengan kemampuan matematikanya, tes penalaran matematika digunakan untuk mengetahui bagaimana penalaran siswa dalam menyelesaikan masalah matematika dan wawancara dilakukan untuk mendapatkan informasi yang lebih jelas mengenai penalaran siswa dalam mengerjakan tes penalaran matematika. Hasil penelitian menunjukkan bahwa (1) Siswa dengan kemampuan matematika tinggi mengumpulkan fakta dengan mendata hal yang diketahui dan ditanyakan, menganalisis data dengan membuat garis bantuan dan ilustrasi gambar, menguraikan masalah menjadi bagian-bagian secara rinci, mengajukan dugaan terkait solusi dan langkah-langkah penyelesaian, menyampaikan alasan pemilihan rumus yang digunakan dengan logis, menjelaskan langkah-langkah yang dilakukan dengan lancar, menarik kesimpulan berdasarkan langkah yang telah dilakukan serta menuliskan pada lembar pekerjaannya dan memeriksa kembali pekerjaannya untuk memastikan jawabannya. (2) Siswa dengan kemampuan matematika sedang mengumpulkan fakta dengan mendata hal yang diketahui dan ditanyakan, menganalisis data dengan membuat garis bantuan dan ilustrasi gambar, menguraikan masalah menjadi bagian-bagian namun tidak secara rinci, mengajukan dugaan terkait langkah-langkah penyelesaian, menyampaikan argumen yang kurang logis terkait alasan pemilihan rumus yang digunakan, menjelaskan langkah-langkah yang dilakukan dengan lancar, menarik kesimpulan berdasarkan langkah yang telah dilakukan tetapi tidak menuliskan pada lembar pekerjaannya dan memeriksa kembali pekerjaannya untuk memastikan jawabannya. (3) Siswa dengan kemampuan matematika rendah tidak mampu menyelesaikan masalah matematika. Dalam mengumpulkan fakta, ia mendata hal yang diketahui dan ditanyakan, tidak menguraikan masalah menjadi bagian-bagian secara rinci, dugaan terkait langkah-langkah penyelesaian yang diajukan tidak tepat, memberikan argumen yang kurang logis terkait alasan pemilihan rumus yang digunakan, menjelaskan langkah-langkah yang dilakukan dengan lancar, menarik kesimpulan berdasarkan langkah yang telah dilakukan tetapi tidak menuliskan pada lembar pekerjaannya dan memeriksa kembali pekerjaannya akan tetapi tidak teliti sehingga solusi penyelesaian yang diperoleh masih belum tepat. Kata Kunci: Penalaran, Masalah Matematika, Kemampuan Matematika.