bluuebunny/crossref_metadata_2025_split huggingface dataset:
An Analysis of Tax Avoidance in Food Beverage Companies Registered in Indonesia Stock Exchange
Authors: Dwi Dewianawati  , Erry Setiawan  
Published: January 2021

The increasing growth in the food and beverage company indicates the high profitability of the company. Profitability describes the condition in which a company can generate profits at a certain level of sales, assets, and share capital. An increase in profitability requires companies to pay high taxes as well, but in reality, taxpayers do not comply with the tax obligations through tax avoidance attempts. This study aims to determine the effects of profitability and leverage simultaneously on tax avoidance. It is to assess the impact of profitability and leverage partially on tax avoidance.
The population used in this study was a food and beverage company registered in the Indonesia Stock Exchange (IDX) during 2017-2019. Furthermore, this study utilized a purposive sampling technique as its sampling technique with a sample size of 13 companies. Multiple Regression Model was employed to determine the effect of independent variables on the dependent variable.
Based on the study results, it could be concluded that the variables of Return on Assets (ROA) and leverage simultaneously related to tax avoidance practices in food and beverage companies registered in the Indonesia Stock Exchange (IDX). The variable of Return on Asset (ROA) ratio did not significantly affect tax avoidance in food and beverage companies in the Indonesia Stock Exchange. Meanwhile, leverage significantly affected tax avoidance in food and beverage companies in the Indonesia Stock Exchange. The leverage variable had a dominance effect on tax avoidance in food and beverage companies in the Indonesia Stock Exchange.
The Effect of Transformational and Transactional Leadership on Employee Negative Behavior Mediated by Work Stress
Authors: Valentina Happy Vanesa  
Published: January 2021

The objectives of this research was analyzed the effect of transactional leadership on work stress , the effect of transactional leadership on employee negative behavior, the effect transformational leadership on work stress, the effect of transformational leadership on employee negative behavior, and the effect of positively work stress on employee negative behavior. This research also analyzed the impact of transformational and transactional leadership on employee negative behaviour through work stress. The population of this study consist of two hundred employees PT. X Jakarta as the respondents provided the data that were analyzed for this study. Using the sub-set of the sampling consisting of was used to test five hypothesized relationship in the model. Data analysis in this research was used Structural Equation Model (SEM) to test independent variables influence the dependent variable. The result of this research conclude that there is positive impact from transactional leadership on work stress and negative impact from transformational leadership on work stress. The result of the study also revealed that theres in and positive indirect impact from transactional leadership on employee negative behaviour through work stress and negative indirect impact from transformational leadership on employee negative behaviour through work stress.
Hubungan Gejala Klinis Dengan Tekanan Intraventrikuler Pada Hidrosefalus Akut
Authors: Argie Donny , Arifin Muhammad Zafrullah , Adam Achmad , Imron Akhmad , Sobana Mirna , Sutiono Agung Budi 
Published: January 2021

Latar Belakang. Penelitian tentang gejala klinis atau tekanan intrakranial pasien pediatrik yang menderita hidrosefalus akut telah banyak dilakukan, tetapi penelitian yang menghubungkan antara gejala klinis dan tekanan intrakranial pasien pediatrik yang menderita hidrosefalus akut belum banyak dilakukan.
Tujuan. Mengetahui hubungan antara gejala klinis dengan tekanan intraventrikuler pada pasien pediatrik penderita hidrosefalus akut.
Metode. Penelitian prospektif analitik, dimana data diambil dari tanggal 1 Januari 2010 sampai dengan 17 Agustus 2013 di Departemen/ SMF Ilmu Bedah Saraf Fakultas Kedokteran Universitas Padjadjaran/ RSUP Dr. Hasan Sadikin Bandung.
Hasil. Jumlah sampel pasien hidrosefalus akut, sebanyak 27 laki–laki (53%) dan 24 perempuan (47%). Penyebab hidrosefalus akut pada penelitian ini adalah neoplasma yaitu sebanyak 24 kasus (47%), dan infeksi 23 kasus (45%). Hasil uji secara statistik menunjukkan bahwa gejala klinis muntah dan penurunan kesadaran memiliki nilai yang bermakna dengan p<0.05 sedangkan nyeri kepala memiliki nilai yang tidak bermakna terhadap peningkatan tekanan intraventrikuler dengan nilai p >0.05.
Kesimpulan. Gejala klinis muntah dan penurunan kesadaran mempunyai hubungan dengan tekanan tinggi intrakranial sehingga dapat digunakan sebagai deteksi dini pada pasien pediatrik penderita hidrosefalus akut yang dis- ebabkan oleh neoplasma maupun infeksi.
Tồn tại động mạch ngồi được phát hiện qua một trường hợp tắc mạch chi cấp tính
Authors: Trung Nguyen Ngoc , Thang Vu Duc , Hung Tran Duc , Ha Pham Vu Thu , Hanh Le Ba , Hoa Khuat Duy , Anh Hoang The , Kien Nguyen The 
Published: January 2021

Mục đích: Tồn tại động mạch (ĐM) ngồi là tình trạng hiếm gặp, chỉ chiếm 0,025% - 0,05% dân số. Bệnh nhân thường nhập viện vì các biến chứng như tắc mạch, thiếu máu mạn tính hoặc phình ĐM ngồi. Phương pháp: Chúng tôi xin chia sẻ kinh nghiệm chẩn đoán và điều trị một trường hợp, bệnh nhân nữ, 70 tuổi, vào viện sau 3 ngày bị tắc cấp tính do huyết khối từ động mạch chậu gốc trái, được phẫu thuật lấy huyết khối. Chụp cắt lớp vi tính mạch máu (CTA) và siêu âm sau mổ phát hiện tồn tại ĐM ngồi hai bên và huyết khối gây tắc ĐM ngồi bên trái. Kết quả: Điều trị nội khoa đạt kết quả khả quan sau 3 tháng phẫu thuật. Bệnh nhân hết tình trạng đau cách hồi. Siêu âm cho kết quả lưu thông động mạch chày trước, chày sau bình thường. Kết luận: Tồn tại động mạch ngồi là tình trạng rất hiếm gặp. Chẩn đoán chủ yếu dựa vào CTA và siêu âm. Lựa chọn phương pháp điều trị phụ thuộc vào đặc điểm bất thường giải phẫu.
FREQUENCY OF CLINICAL FEATURES AND CYTOGENETIC DEFECTS IN DOWN SYNDROME DIAGNOSED AT AFIP
Authors: Irum Saira , Robert Helen Mary , Mahmood Asad , Mahmood Rafia , Khurshid Ayesha , Khan Saleem Ahmed 
Published: January 2021

Objective: To determine the frequency of clinical features and cytogenetic abnormalities in patients of down syndrome and correlation of cytogenetic abnormalities with clinical features.
Study Design: Cross sectional study.
Place and Duration of Study: Department of Haematology, Armed Forces Institute of Pathology, Rawalpindi, from Feb 2017 to Feb 2018.
Methodology: Total 163 patients with clinical suspicion of Down syndrome were selected by non-probability convenient sampling and diagnosis was confirmed by conventional cytogenetic analysis using Giemsa trypsin banding technique. Clinical features were assessed and frequency of different cytogenetic abnormalities were noted.
Results: Out of total 163 patients, 96 (59%) were male and 67 (41%) were female. Median age of the patients was 11 months. Trisomy 21 was detected in 158 (96.9%), Robertsonian translocation in 4 (2.4%) and mosaicism in 01 (0.6%) patient. The predominant clinical features observed were slaunted with eyes, epicanthic folds, depressed nasal bridge and protruding tongue.
Conclusion: Trisomy 21 is the most common cytogenetic abnormality observed in patients of down syndrome.
Justicia transicional
Authors: Juániz Maya José Ramón , Mendiola Gonzalo Fernando , Moreno María Camila , Henríquez Consalvi Carlos , Mena Sandoval Francisco 
Published: January 2021

Varios autores han contribuido a este artículo. José Ramón Juániz Maya incursiona en el papel que juega la verdad sobre la memoria colectiva como base para una reconciliación que traiga paz, atienda el sufrimiento de las víctimas y desarticule los efectos nefastos de la impunidad basada en el olvido. Para ello señala las características y los logros del Tribunal Internacional para la Aplicación de Justicia Restaurativa en El Salvador. Señala, además, el papel positivo que ha jugado la Universidad Centroamericana “José Simeón Cañas” (UCA) para acompañar a las víctimas por medio del Tribunal. Al final, esboza una propuesta de un modelo progresivo de justicia transicional en El Salvador. Fernando Mendiola Gonzalo aborda críticamente el modelo español de políticas de memoria impulsadas en España tras la muerte de Franco, que reforzaron la impunidad para el caso de desapariciones forzadas durante la guerra civil y la dictadura. Argumenta que esas políticas no constituyen un modelo ilusionante sobre el que basar políticas de la memoria en otros países, ya que han terminado dejando una herencia más que preocupante para los inicios del siglo XXI. María Camila Moreno aborda las dificultades de la negociación entre la exguerrilla de las FARC y el Gobierno de Colombia, y señala el Sistema Integral de Verdad, Justicia, Reparación y No Repetición (SIVJRNR) como un modelo que permite enfrentar la compleja tarea de hacer justicia en un contexto de masivas violaciones a los derechos humanos durante el conflicto armado interno colombiano que no han podido enfrentarse de manera satisfactoria por medio de los mecanismos ordinarios. Señala las complicaciones de la transición. Carlos Henríquez Consalvi describe el papel que en la reconstrucción del tejido social rasgado por la guerra ha jugado el Museo de la Palabra y la Imagen. Francisco Mena Sandoval explora las causas de la guerra civil salvadoreña, describe las consecuencias de la política de seguridad nacional y ofrece un análisis crítico de los Acuerdos de Paz que pusieron fin al conflicto armado salvadoreño.
ECA Estudios Centroamericanos, Vol. 74, No. 758, 2019: 315-375
El Salvador
Authors: Romero Rafael 
Published: January 2021

Algunos de los abundantes documentos que los Estados Unidos (EE. UU.) tienen sobre la verdadera historia política de El Salvador en los años ochenta han sido desclasificados. A bastantes de esos documentos les han borrado deliberadamente partes importantes. Aun así, se puede lograr articular al menos parte de la historia real. Esos documentos revelan una historia muy diferente a la versión oficial, que en ese tiempo daban los Gobiernos de El Salvador, sus Fuerzas Armadas, y que era secundada por consecutivos Gobiernos de los EE. UU. Esos documentos son autoincriminatorios. Si las leyes internacionales no fueran de un claro doble estándar, gobernantes de los EE. UU. y de El Salvador ya tendrían que haber sido enjuiciados, y condenados, por crímenes de “lesa humanidad”.
ECA Estudios Centroamericanos, Vol. 74, No. 758, 2019: 403-425
ANALISIS PERBANDINGAN KINERJA H-BRIDGE DRIVER MENGGUNAKAN IGBT DAN MOSFET PADA SISTEM KEMUDI STEER BY WIRE
Authors: Prasetyo Yusuf Eko , Rohman Fatkhur 
Published: January 2021

Steer By Wire (SBW) adalah teknologi sistem kemudi terbaru yang menerapkan konsep independen dan full electronic control. Hal ini menyebabkan sistem SBW dapat menghasilkan pengemudian yang lebih responsive, akurat, dan aman bagi pengemudi. Sudah banyak pengembangan dan simulasi untuk membuktikan keunggulan dari sistem kemudi SBW sehingga dapat digunakan disemua kendaraan. Agar dapat merealisasikan sistem ini maka dibutuhkan driver sebagai pengendali motor DC. Saat ini terdapat dua komponen semi konduktor yang sangat populer digunakan sebagai driver yaitu Insulated Gate Bipolar Transistor (IGBT) dan Metal Oxide Semiconductor Field Effect Transistor(MOSFET). Tujuan dari penelitian ini adalah untuk menganalisis dan membandingkan kinerja Motor DC 12V sebagai aktuator sistem SBW yang menggunakan driver IGBT dengan driver MOSFET. Metode penelitian yang digunakan adalah analisis kuantitatif komparatif yaitu dengan membandingkan kinerja motor DC 12V ketika menggunakan driver IGBT dan ketikamenggunakan driver MOSFET. Variabel bebas yang digunakan adalah kecepatan mobil listrik autron dan Beban pengemudi. Sedangkan variabel tetapnya adalah besar sudut belok roda. Hasil dari penelitian ini adalah menyatakan bahwa kinerja motor DC 12V lebih baik menggunakan driver MOSFET jika dibandingkan dengan menggunakan driver IGBT SteerByWire(SBW)adalah teknologisistem kemuditerbaruyangmenerapkankonsep independendanfullelectroniccontrol.HalinimenyebabkansistemSBWdapatmenghasilkan pengemudianyang lebih responsive,akurat,danamanbagipengemudi.Sudahbanyak pengembangandansimulasiuntuk membuktikankeunggulandarisistemkemudiSBW sehinggadapatdigunakandisemuakendaraan.Agardapatmerealisasikansistem inimaka dibutuhkan driversebagaipengendalimotor DC.Saatiniterdapatduakomponensemi konduktor yang sangatpopuler digunakan sebagaidriver yaitu Insulated Gate Bipolar Transistor(IGBT)danMetalOxideSemiconductorField EffectTransistor(MOSFET). TujuandaripenelitianiniadalahuntukmenganalisisdanmembandingkankinerjaMotorDC 12VsebagaiaktuatorsistemSBW yang menggunakandriverIGBTdengandriverMOSFET. Metode penelitian yang digunakan adalah analisis kuantitatif komparatif yaitu dengan membandingkankinerja motor DC 12V ketika menggunakan driver IGBT dan ketika menggunakandriverMOSFET.Variabelbebasyangdigunakanadalahkecepatanmobillistrik autrondanBebanpengemudi.Sedangkanvariabeltetapnyaadalahbesarsudutbelok roda. Hasildaripenelitian iniadalahmenyatakanbahwa kinerjamotorDC12Vlebihbaik menggunakandriverMOSFET jika dibandingkan denganmenggunakandriverIGBT
DAMPAK PENINGKATAN KENDARAAN BERMOTOR TERHADAP TINGKAT KECELAKAAN DI KOTA PALOPO
Authors: Chalid Natser Istiqlal 
Published: January 2021

Meningkatnya kepemilikan kendaraan tentunya akan mempengaruhi kepadatan jalan raya terutama di Kota Palopo. Kemacetan dan kecelakaan lalu lintas adalah hal yang sulit dipisahkan akibat bertambahnya tingkat kepemilikan kendaraan dan jumlah korban yang tidak bisa dibilang sedikit memberikan dampak yang cukup besar. Penelitian dan pengambilan data dilakukan di Kota Palopo sulawesi Selatan. Objek utama studi penelitian ini adalah pihak kepolisain Porles Kota Palopo (Lakalantas) dan Kantor Samsat Kota Palopo. Waktu penelitian mencakup pengambilan data sampai dengan pengelolaannya dilaksanakan selama 7 bulan, yaitu pada bulan Februari sampai dengan bulan Agustus 2016. Dari hasil analisis data dan pembahasan yang telah dilakukan menggunakan analisa metode Aritmatik, untuk mengetahui laju pertumbuhan kendaraan dan menentukan korelasi antara tingkat kasus kecelakaan yang ada di Kota Palopo serta menentukan tingkat presentase pertumbuhan kendaran dan tingkat kasus kecelakaan dalam tiap tahunnya, maka dapat disimpulkan bahwa: (1) Laju pertumbuhan kendaraan bermotor di Kota Palopo pada tahun 2021 sebesar 2.0 %. Peningkatan ini mengalami kenaikan setiap tahun dikarenakan semakin meningkatnya kebutuhan kepemilikan kendaraan bermotor; dan (2) Korelasi antara bertambahnya jumlah kendaraan di Kota Palopo, berdampak pada jumlah kasus kecelakaan yang terjadi, ini dapat di lihat dari hasil analisa gambar grafik korelasi antara tingkat pertumbuhan kendaraan dan tingkat kasus kecelakaan. Peningkatan jumlah kendaraan pada tahun 2017 adalah 2.2 % sedangkan jumlah kecelakaan juga mengalami kenaikan sebesar 42.3 %
AYAT AL-QUR’AN TENTANG POTENSI MANUSIA
Authors: Sari Fatika , Badrah Neng , Muslimin Muslimin 
Published: January 2021

The potential of the human self as a whole is the whole body or human body as a perfect system when compared to a perfect system and the most perfect when compared to other systems of God's creatures, such as animals, angels, jinn, devils, and demons. When identified, the potentials that already exist in humans are the mind, heart, and senses.
Every thinker and expert working in a particular field needs his or her role of thought to study these human problems and concepts. Another view is that in religion or theology, human concepts have also been studied and given certain explanations. Theologians claim that humans are God's creations and must obey God's rules. Humans obey Sunnatullah. When doing something and behaving, humans must be responsible for the behavior.
PENGARUH MODEL PEMBELAJARAN OPEN ENDED TERHADAP KEMAMPUAN BERPIKIR KRITIS SISWA KELAS V MATA PELAJARAN MATEMATIKA DI MI
Authors: Nurhaningtyas Agustin  , Lafifatun Ni’mah  
Published: January 2021

Mathematics is one of the subjects that trains students to think critically, logically, analytically, systematically, and creatively. One of the regulations of the Minister of Nation Education No.23 of 2006 years, about “graduate competency standards” is to have the ability to cooperate. One way to develop students’s critical thinking skills is to apply student oriented learning with open learning, Open Ended. The method in this study is an experimental method by applying an Open Ended learning model. The purpose of this study was to obtain data or information about the influence and general picture of students critical thinking skills after the application of Open Ended learning in teaching and learning in the classroom. In addition to get an overview of students respones to the application of Open Ended. This study took the population class V MI Al-Falahiyah Kedungrejo-Kerek-Tuban lesson years 2019/2020. This study uses the population as a score of data because the number of students studied is less than 100 students. Namely fifth grade students, amuting to 20 students. The instruments used as data collection were questionnaires and test of mathematical critical thinking skills in fraction subjects. The statistical test used was a t-test with a pre test and post test one group design. Students whos responded to learning with who Open Ended model with a score range’s of 25-27by 10%, a range scores of 28-30 by 15%, a range scores 31-33 by 30%, a range scores of 34-36 by 15%, and 37-39 by 30%. With 11 students who responded well, and 9 students who responded very good, to the Open Ended learning model. Hypothesis test results with the t-test t hitung > t tabel (2,109>2,029). While the average value of students mathematic critical thinking ability of students is categorized as moderate or sufficient.
Assessment of the TROPOMI tropospheric NO2 product based on airborne APEX observations
Authors: Tack Frederik , Merlaud Alexis , Iordache Marian-Daniel , Pinardi Gaia , Dimitropoulou Ermioni , Eskes Henk , Bomans Bart , Veefkind Pepijn , Van Roozendael Michel 
Published: January 2021

Abstract. Sentinel-5 Precursor (S-5P), launched in October 2017, carrying the TROPOspheric Monitoring Instrument (TROPOMI) nadir-viewing spectrometer, is the
first mission of the Copernicus Programme dedicated to the monitoring of air quality, climate, and ozone. In the presented study, the TROPOMI
tropospheric nitrogen dioxide (NO2) level-2 (L2) product (OFFL v1.03.01; 3.5 km × 7 km at nadir observations) has been
validated over strongly polluted urban regions by comparison with coincident high-resolution Airborne Prism EXperiment (APEX) remote sensing
observations (∼ 75 m × 120 m). Satellite products can be optimally assessed based on (APEX) airborne remote sensing
observations, as a large amount of satellite pixels can be fully mapped at high accuracy and in a relatively short time interval, reducing the impact
of spatiotemporal mismatches. In the framework of the S-5P validation campaign over Belgium (S5PVAL-BE), the APEX imaging spectrometer has been deployed during four mapping
flights (26–29 June 2019) over the two largest urban regions in Belgium, i.e. Brussels and Antwerp, in order to map the horizontal distribution of
tropospheric NO2. For each flight, 10 to 20 TROPOMI pixels were fully covered by approximately 2700 to 4000 APEX measurements within each
TROPOMI pixel. The TROPOMI and APEX NO2 vertical column density (VCD) retrieval schemes are similar in concept. Overall, for the ensemble
of the four flights, the standard TROPOMI NO2 VCD product is well correlated (R = 0.92) but biased negatively by
−1.2 ± 1.2 × 1015 molec cm−2 or −14 ± 12 %, on average, with respect to coincident APEX
NO2 retrievals. When replacing the coarse 1∘ × 1∘ the massively parallel (MP) version of the Tracer Model version 5 (TM5)
a priori NO2 profiles by NO2 profile
shapes from the Copernicus Atmospheric Monitoring Service (CAMS) regional chemistry transport model (CTM) ensemble at
0.1∘ × 0.1∘, R is 0.94 and the slope increases from 0.82 to 0.93. The bias
is reduced to −0.1 ± 1.0 × 1015 molec cm−2 or −1.0 ± 12 %. The absolute difference is on average
1.3 × 1015 molec cm−2 (16 %) and 0.7 × 1015 molec cm−2 (9 %), when comparing APEX
NO2 VCDs with TM5-MP-based and CAMS-based NO2 VCDs, respectively. Both sets of retrievals are well within the mission accuracy
requirement of a maximum bias of 25 %–50 % for the TROPOMI tropospheric NO2 product for all individual compared pixels. Additionally,
the APEX data set allows the study of TROPOMI subpixel variability and impact of signal smoothing due to its finite satellite pixel size, typically
coarser than fine-scale gradients in the urban NO2 field. For a case study in the Antwerp region, the current TROPOMI data underestimate
localized enhancements and overestimate background values by approximately 1–2 × 1015 molec cm−2 (10 %–20 %).
Measurements from mobile surface vehicles during the Lower Atmospheric Profiling Studies at Elevation – a Remotely-piloted Aircraft Team Experiment (LAPSE-RATE)
Authors: de Boer Gijs , Waugh Sean , Erwin Alexander , Borenstein Steven , Dixon Cory , Shanti Wafa'a , Houston Adam , Argrow Brian 
Published: January 2021

Abstract. Between 14 and 20 July 2018, small unmanned aircraft systems (UASs) were deployed to the San Luis Valley of Colorado (USA) alongside surface-based
remote sensors, in situ sensors, and radiosonde systems as part of the Lower Atmospheric Profiling Studies at Elevation – a Remotely-piloted Aircraft Team
Experiment (LAPSE-RATE). The measurements collected as part of LAPSE-RATE targeted quantities related to enhancing our understanding of boundary
layer structure, cloud and aerosol properties and surface–atmosphere exchange and provide detailed information to support model evaluation and
improvement work. Additionally, intensive intercomparison between the different unmanned aircraft platforms was completed. The current paper
describes the observations obtained using three different types of surface-based mobile observing vehicles. These included the University of
Colorado Mobile UAS Research Collaboratory (MURC), the National Oceanic and Atmospheric Administration National Severe Storms Laboratory Mobile
Mesonet, and two University of Nebraska Combined Mesonet and Tracker (CoMeT) vehicles. Over the 1-week campaign, a total of 143 h of data were
collected using this combination of vehicles. The data from these coordinated activities provide detailed perspectives on the spatial variability of
atmospheric state parameters (air temperature, humidity, pressure, and wind) throughout the northern half of the San Luis Valley. These datasets
have been checked for quality and published to the Zenodo data archive under a specific “community” setup for LAPSE-RATE
(https://zenodo.org/communities/lapse-rate/, last access: 21 January 2021) and are accessible at no cost by all registered
users. The primary dataset DOIs are https://doi.org/10.5281/zenodo.3814765 (CU MURC measurements; de Boer et
al., 2020d), https://doi.org/10.5281/zenodo.3738175 (NSSL MM measurements; Waugh, 2020), and
https://doi.org/10.5281/zenodo.3838724 (UNL CoMeT measurements; Houston and Erwin, 2020).