bluuebunny/crossref_metadata_2025_split huggingface dataset:
ANALISIS PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN TAX AVOIDANCE SEBAGAI VARIABEL INTERVENING
Authors: Arinda, Sugi Suhartono Vincensia 
Published: July 2020

Accounting information in the form of financial statements is expected to describe the actual condition of the company. Information such as profitability, tax avoidance, company value is one of the many information used in measuring company performance. The grand theories of this research are agency theory and signal theory.The population in this research are 9 manufacturing companies listed in Indonesia Stock Exchange 2011-2015, into a total of 45 samples of the company. Data analysis techniques used are pooling test, classical assumption test, descriptive statistical test, F-test, t-test, and coefficient determination of R square. And data obtained from www.idx.co.id and www.finance.yahoo.com. This research proven that there is enough evidence that profitability affects to tax avoidance, there is not enough evidence that profitability affects relevance to company value, there is sufficient evidence that tax avoidance affects to company value, and there is enough evidence that tax avoidance is a mediation between profitability and company value. Key words: Profitability, Tax Avoidance, Company Value
DAMPAK KINERJA LINGKUNGAN, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN PUBLIK, LEVERAGE, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNGJAWAB SOSIAL
Authors: Wartina, Prima Apriweni Erva 
Published: July 2020

The company's obligation is not only to seek profit but also to do social responsibility (CSR). For companies that use natural resources in operational activities, it is appropriate to conduct CSR activities and disclose them in annual reports. This study aims to determine whether environmental performance, institutional and public share ownership, leverage, size and growth of the company affect the disclosure of CSR. Sample of the research is 25 agricultural and mining companies listed in Indonesia Stock Exchange (IDX) over a period of 4 years (2013-2016). While the analysis to be used are equality coefficient test, classical assumption test, multiple linear regression analysis, and statistic test.The results of this study concluded there is sufficient evidence on the variables of environmental performance and firm size affecting CSR disclosure, whereas in institutional ownership variables, public ownership, leverage, and corporate growth there is not enough evidence of these variables affecting CSR disclosure. Keyword: CSR Disclosure, Institutional Ownership, Public Ownership, Leverage, Size Firm
RELEVANSI NILAI LEVERAGE, DIVIDEN, DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014-2016
Authors: Wijaya, Amelia Sandra Ericson 
Published: July 2020

Financial statements that have good value relevance can be a benchmark for an enterprise's value increase that can increase stock prices. Accounting information in the form of financial statements is expected to describe the actual condition of the company. Accounting information such as financial statement hopefully can describe the actual condition of the company.This research aims to analyze the influence of the value relevance of accounting information contained in leverage, dividend, and profitability to stock prices. Clean surplus theory is talking about predicting and analyzes function of financial statement. Market efficient theory is talking about quality of the information itself. And signaling theory is talking about how the information impacts the community. The object of this study was 25 companies who registered in manufacturing industries that listed at Indonesia Stock Exchange for the year 2014-2016. Tools that be used for data analysis in this research are pooling, classical assumption, statistic descriptive test, F-test, t-test, and coefficient determination of R square by using SPSS 20.0 . This research shows that leverage doesn’t have a value relevance to the share price, dividend doesn’t have a value relevance to the share price, and profitability has a value relevance to the share price. Keyword : Value Relevance, Leverage, Dividend, Profitability
PENGARUH KEPEMILIKAN MANAJERIAL, KOMITE AUDIT, DAN DERIVATIF KEUANGAN TERHADAP EFFECTIVE TAX RATE
Authors: Yensi Yensi , Sandra Amelia 
Published: July 2020

Tax for the company gives significant attention. Tax is seen as a burden that can reduce profit so the company will strive any efforts to pay tax at a lower cost. Meanwhile, the government considers tax as an important state income so that the government will draw tax as high as possible. To determine company effectiveness in managing tax, need a calculation. Measurement of effective tax planning can be done using the Effective Tax Rate. The differences ETR between companies can cause by several different factors. Therefore, this study aims to investigate several factors that influence ETR. The samples are manufacturing companies listed on the IDX period 2015-2017. The sampling technique is non-probability sampling using a purposive sampling method. This research used SPSS 20 with a quantitative analysis technique. The author uses the outlier method to improve data. There are 17 passed companies. The results of the F test indicate the independent variables simultaneously affected the dependent variable with a value of 0,000. The research showed the audit committee has a significant effect on ETR. Meanwhile, managerial ownership and financial derivative do not have a significant effect on ETR. Keywords: Effective Tax Rate, Managerial Ownership, Audit Committee, Financial Derivative
Manifest Heritages of Family and Nation: Embodying “All the Ancestors” in Guyanese Komfa
Authors: Peretz Jeremy Jacob 
Published: July 2020

Abstract
This article offers comparative ethnographic exploration of Komfa ritual engaged to “entertain the ancestors” that is central to the way of life of Spiritualists in Guyana. Practiced primarily by Guyanese of African descent and considered an Africa-derived tradition, Komfa worldview nonetheless draws on cultural inheritances of various Guyanese backgrounds. Embracing Komfa worlds serves as historical and genealogical inquiry into often indistinct, polysemous pasts wherein spirit guides lead devotees through emancipatory journeys of familial and personal (re)discovery. Komfa can best be understood through comparative analyses foregrounding “adjacent” Black Atlantic religious idioms. Frameworks developed in interrogating practices at the “margins” of Candomblé, Lukumí, and Vodou situate Komfa and the spectrum that African-inspired religions encompass. In particular, existing ethnographic literature on Espiritismo as practiced in Cuba and elsewhere furnishes critical perspectives through which to understand Komfa that are more adequate than the bodies of scholarship consulted by researchers studying Komfa thus far.
The Art of Sweeping Sickness and Catching Death: Babalú Aye, Materiality, and Mortality in Lukumí Religious Practice
Authors: Tsang Martin 
Published: July 2020

Abstract
This article explores the ritual act of sweeping away sickness from the body as associated with Babalú Aye, the deity of healing and miracles. Babalú Aye is worshipped by adherents of Yorùbá and Dahomean groups and their descendants worldwide, and this article focuses on the curative arts and articulations of this orisha/fodun in Cuba's Afro-Atlantic religious complex. Babalú Aye's materiality and rites encompass unique vernaculars of space, performativity, and materiality within Lukumí religion; I show how the deity crosses borders and boundaries unlike any other in the pantheon. Through an examination and focus on Babalú Aye's broom, and associated ritual and medicinal technologies his priests and devotees employ in his healing rites, I posit that Babalú Aye's aesthetics and ceremonies reorder and equilibrate the body, removing death and sickness. Sweeping and carefully choreographed actions that are designed to detach, catch, and remove Ikú/death and Arun/sickness are the means by which his priests restore health, acts that comprise a Lukumí response to the need for a spiritually aligned system of healthcare. By extension, the modalities of divination, initiation, offerings, sacrifice, herbalism, music, dance, and prayer are composite strategies that form part of Babalú Aye's healing repertoire&#x97;they are the foundational elements of practice that are ultimately employed to restore health and to promote and prolong life in Lukumí worship.
Licenciamento voluntário de patentes e acesso a medicamentos: o caso do sofosbuvir
Authors: Chein Feres Marcos Vinício , Da Silva Sant'Anna Leonardo , Silva Alan Rossi 
Published: July 2020

O presente artigo visa a investigar empiricamente se o licenciamento voluntário do sofosbuvir pode ser considerado uma estratégia adequada para a ampliação do acesso a este medicamento. Esta pesquisa foi construída com base em um estudo de caso único, holístico e descritivo sobre o tema, de acordo com asdefinições elaboradas por Robert Yin e com as proposições teóricas formuladas por Susan Sell. Como resultado principal, foi possível inferir que o licenciamento voluntário parece não ser uma estratégia capaz de ampliar efetivamente o acesso ao sofosbuvir, podendo servir até mesmo a objetivos contrários a este,como a limitação da concorrência e a maximização da exclusividade conferida pela patente da licenciante. Ademais, também foi possível concluir que, em qualquer caso, esta estratégia não pode ser considerada automaticamente adequada para a ampliação do acesso a medicamentos protegidos por patentes.
Os bens comuns e a recepção pelo Direito Civil: análise a partir da experiência italiana
Authors: Silveira Borges Gustavo , Da Cunha Savino Filó Maurício 
Published: July 2020

O presente artigo tem por objetivo refletir sobre a validade jurídica dos bens comuns, a partir do projeto de lei de iniciativa popular italiano (Progetto di legge di iniziativa popolare). Utiliza-se o método dedutivo de abordagem e o método de procedimento monográfico. O texto desenvolve-se em duas seções: “DireitoRomano e a codificação dos bens comuns” e “Contributos do direito civil italiano para os bens comuns: análise do projeto da Comissão Rodotà”. Conclui-se pela necessidade de se (re)pensar a as categorias de bens existentes nos Ordenamento Jurídicos, sobretudo a possibilidade da abertura do sistema jurídico para os bens comuns.
Da transnacionalidade financeira de Bretton Woods às moedas digitais
Authors: Piffer Carla , Cruz Paulo Márcio , Teixeira Alessandra Vanessa 
Published: July 2020

Este artigo versa sobre a transnacionalidade financeira a partir do encontro de Breeton Woods e sua evolução até a criação das moedas digitais. Seu objetivo é demostrar que a transnacionalização da moeda evidencia o início de uma nova identidade monetária transnacional, para a qual os Estados, na condição deentes soberanos dotados de poder político e jurídico, não estão preparados. A fim de alcançar tal objetivo, o estudo analisa o surgimento da transnacionalização da economia e sua evolução. Na sequência, aborda-se acriação e o desenvolvimento as moedas, até aquelas criadas na era digital transnacionalizada, com devida ênfase às criptomoedas e aos bitcoins para, ao final, sopesar sobre a relativização da soberania estatal frente o novo paradigma monetário, de caráter transnacional, desterritorializado no universo virtual.
Movimento, teoria e institucionalização feminista na primeira onda de protagonismo político das mulheres
Authors: Copetti Santos André Leonardo , Adams Aline 
Published: July 2020

Este trabalho tem o objetivo de fazer uma genealogia histórica dos movimentos e das teorizações surgidos das demandas das mulheres, bem como das institucionalizações políticas daí decorrentes, originando o que hoje se costuma chamar de ‘Primeira Onda do Movimento Feminista’, tanto no Brasil quanto internacionalmente. O método utilizado é o fenomenológico, pois o que se pretende é uma aproximação ao fenômeno, de modo a poder demonstrar diretamente e não a partir de postulados de outros fenômenos ou de doutrinas tradicionais.
A recepção neoconservadora estadunidense da crítica de Leo Strauss ao projeto moderno weberiano de uma ciência livre de valores
Authors: Coelho de Azevedo Bussinguer Elda , Bisi Leonel Wilton 
Published: July 2020

O propósito deste artigo é identificar a crítica de Leo Strauss à proposta de Max Weber de fundação de uma Ciência Social moderna axiologicamente neutra, além de tecer considerações sobre a influência dessa avaliação straussiana no pensamento neoconservador estadunidense. Pretende-se demonstrar que aconsequência mais profunda produzida pela Ciência Social Moderna - calcada na distinção entre fatos e valores enquanto critério fundamental para engendrar conhecimento social objetivo - é a descrença (ou até mesmo a própria recusa) dos princípios fundamentais que informam a civilização ocidental, a saber: arazão, a moral e a paz. A fim de atingir o objetivo central de pesquisa, este artigo apresenta a crítica straussiana ao projeto weberiano da Ciência Social antecedida por uma sintética contextualização do pensamento de Leo Strauss e sucedida por ponderações que indicam a influência de Strauss na constituição do pensamento neoconservador estadunidense.
Correction of microtia with constriction features using a superficial temporal fascial flap combined with a rib cartilage graft
Authors: Lee Joon Seok , Kim Jong Seong , Lee Jeong Woo , Choi Kang Young , Yang Jung Dug , Chung Ho Yun , Cho Byung Chae 
Published: July 2020

Background Microtia with constricted features is characterized by a short helical length of variable severity, upper antihelical or scaphal deficiency, and a downfolded upper ear. No consensus has been reached regarding the most appropriate surgical method for this condition. In this study, we aimed to introduce a simple and safe surgical method for the correction or reconstruction of upper helix ear deformities.
Methods Between February 2011 and June 2014, eight patients with microtia with constricted upper helix ear deformity underwent reconstruction of the ear deformity. The upper ear helical framework was constructed by carving and curving the eighth rib cartilage harvested from the ipsilateral chest wall, covering this cartilage with a superficial temporal fascial flap, and adjusting the skin graft to align with the ear contour. To evaluate their satisfaction, patients were asked to complete a questionnaire regarding ear shape, symmetry, position, color, and overall outcome scored on a 5-point scale at 12 months postoperatively.
Results None of the patients experienced severe complications in the reconstructed ear. The preoperative and postoperative vertical ear length ratios were 0.88 and 1.02, respectively. And the mean patient satisfaction scores for shape, symmetry, position, color, and overall outcome were 4.2, 4.5, 4.7, 4.4, and 4.6 out of 5 points, respectively. All patients expressed a high level of satisfaction at 12 months postoperatively.
Conclusions Our technique provides a good alternative method for the reconstruction of moderate constricted upper helix ear deformities in patients who meet the surgical indications with satisfactory outcomes and few complications.
Organochlorine Residues Levels in Some Selected Kolanuts (Cola nitida Schott & Endl.) in Côte d’Ivoire
Authors: Viviane Deigna-Mockey , Henri Biego , Yves Nyamien , Ysidor Konan , Adama Coulibaly , Assi Ake , Daouda Sidibe 
Published: July 2020

Aims: The aim of this study was to assess the level of organochlorine pesticide (OCPs) residues in some selected kolanuts in Côte d’Ivoire.
Study Design: Kolanuts samples were collected from farmers, collectors and urban stores in 3 regions, in particular western, southwestern and eastern of Côte d’Ivoire.
Place and Duration of Study: Health Department of Hydrology Health and Toxicology, Training and Research Unit of Pharmaceutical and Biological Sciences, Abidjan, Côte d’Ivoire, running 2017-2018.
Methodology: A total of 225 samples were analyzed using a gas chromatograph equipped with an electron capture detector.
Results: Data showed that all 17 pesticides analyzed were detected in kolanuts samples. Statistical analysis indicated no significant difference in OCPs sub-group used by farmers and traders in all producing region. The mean levels of HCHs, DDTs and cyclodienes were ranged from 0.07± 0.01– 0.91± 0.05 mg/kg, 0.15±0.01 – 0.61±0.12 mg/kg and 0.12±0.03 - 0.84±0.46 mg/kg, respectively. Otherwise, farmer’s levels of OCPs were lower than those detected in kolanuts from collectors and urban stores samples. Thus, compared to the MRL set by the World Health Organization/Food and Agricultural Organization, the farmer’s samples are lower than limits fixed, unlike the contents registered with collectors and urban stores.
Conclusion: There is the need to keep monitoring ecotoxicological chemical substances in kolanuts produced in Côte d’Ivoire and take steps that ensure health safety of end users. Care should be taken since residues could pose chronic health risk for adults and children.
High Prevalence of Antibiotic Resistant Escherichia coli Serotype O157: H7 among Pastoral Communities in Rural Uganda
Authors: Walusansa Abdul , Iramiot Jacob S. , Najjuka Christine F. , Aruhomukama Dickson , Mukasa Hussein Kafeero , Kajumbula Henry , Asiimwe Benon B. 
Published: July 2020

Background: Non-prescribed use of antimicrobials in Agriculture incurs a transfer risk of resistant pathogens to humans, complicating treatment. The aim of this study was to determine the potential of Zoonotic E. coli to serve as drivers of antimicrobial resistance (AMR) among animals and humans in pastoralist communities in Kasese district, so as to protect the community.
Materials and Methods: A laboratory based cross-sectional study was done using archived E. coli isolates previously obtained from humans in pastoralist communities of Kasese district, Uganda. Recovery of the isolates was done by conventional culture, and Identification by biochemical methods, serotyping and PCR. Kirby Bauer disc diffusion method was adopted for AMR profiling. Isolates were screened for resistance mechanisms including Extended Spectrum β-lactamase (ESBL), Carbapenemases and AmpC production using disc diffusion based methods.
Results: The prevalence of Enterohemorrhagic E. coli (EHEC) was 16% (28/180). These EHEC isolates belonged to phylogroups; B1 (94%, 26/28), B2 (3%, 1/28) and A (3%, 1/28). All the 28 EHEC isolates possessed the virulence gene stx1, 26 of the 28 EHEC isolates contained the virulence gene stx2e, but none of the 28 possessed the virulence gene stx2. Highest resistance was seen to Cotrimoxazole (89%, 25/28), Tetracycline (71%, 20/28), Ampicillin (65%, 18/28) and Nitrofurantoin (28%, 8/28), these are the most commonly used antimicrobials in the agricultural sector in Uganda. Minimal resistance was observed to the antimicrobials that are commonly used in human medicine especially β-lactams, β-lactam+inhibitors and Carbapenems. Of the 28 zoonotic E. coli isolates, 17%, (5/28) were ESBL positive and among these 1 (3%, 1/28) was a Carbapenemase producer.
Conclusion: There is a high prevalence of highly pathogenic, drug resistant E. coli O157:H7 among humans in pastoralist communities in Uganda. We suspect that these were acquired from animals because they mostly contained vero toxin gene vt2e which is animal specific, predominantly swine. Also majority of these EHEC isolates belonged to phylo-group B1 which has been documented to inhabit domestic animals. We recommend future studies to investigate relatedness of drug resistant isolates from humans and animals to ascertain the zoonotic spread of resistant enterohemorrhagic E. coli in pastoralist communities.
Multiple Sclerosis
Authors: Bomprezzi Roberto 
Published: July 2020

Abstract

Multiple sclerosis is considered an autoimmune disease that affects young individuals, predominantly women, and is one of the leading causes of neurological disability in the United States and Europe.
Intense research carried over the last four decades has unveiled mechanisms underlying the disease process and although some questions remain unanswered, the role of the immune system in initiating a deregulated immune response and contributing to degenerative phenomena within the central nervous system has been elucidated.
Advances in molecular and radiological techniques have refined diagnostic accuracies and have helped define how the disease progresses. Then, in parallel with the improved understanding of the disease pathogenesis, a growing number of therapies have been developed that are capable of obtaining control of the inflammatory component of the disease and they are rewriting its natural history. Arresting neuronal degeneration, promoting remyelination, repairing tissue damage and reversing neurological deficits are the ongoing challenges for the medical science in the field.

Key Concepts

MS is the leading cause of neurological disability in young women in North America and Europe.

As for other multifactorial diseases, MS results from the interplay of a genetic background with small contribution from many different genes and environmental factors acting as triggers.

Although classified as a demyelinating disease, MS is a disorder of the central nervous system where there are inflammatory and degenerative phenomena. Both the myelin and the grey matter are involved, causing demyelination, axonal injury, neuronal loss and brain atrophy.

The pathogenesis of MS entails an aberrant autoimmune response that sees the mobilisation of both the adaptive and the innate immune systems.

The variability of the expression of the disease depends on lesion locations, vulnerability of oligodendrocytes, neurons and axons, as well as secondary metabolic derangements and finally the intrinsic abilities to repair and re‐myelinate.

Magnetic resonance imaging (MRI) has fundamentally changed our understanding of the disease and its activity. It has better defined the diagnostic criteria and has helped to characterise the disease courses.

As further advances of MRI techniques are offering new opportunities to visualise tissue changes
in vivo
, greater attention has been paid to the involvement of the cerebral cortex and the grey matter atrophy. These are strongly correlated with cognitive impairment and functional disability.

As a result of the better definition of the pathogenesis of MS, new and better disease‐modifying therapies continue to be made available.

Neurodegeneration seems to be both a direct consequence of the activity of the immune system and an indirect effect linked to neurotoxicity, neuronal injury and impaired survival of neurons. Its treatment is the ongoing challenge the neurology field is confronted with.