bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Gender Diversity Dewan, Ukuran Dewan Komisaris, Komisaris Independen, Komite Audit dan Konsentrasi Kepemilikan terhadap Agresivitas Pajak
Authors: Kamul Imora , Riswandari Ernie 
Published: September 2021

AbstractTax aggressiveness is an action taken in order to reduce the burden of income tax by using legal (tax avoidance) and illegal (tax evasion) planning methods, which harm the government because it will reduce tax revenue. This study aims to obtain empirical evidence regarding the effect of board gender diversity, board of commissioners size, independent commissioners, audit committee and ownership concentration on tax aggressiveness. This study used the purposive sampling method and produced a final sample of 33 consumer goods sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This study uses secondary data in the form of annual reports and company annual financial reports obtained from www.idx.co.id. The research analysis method used is the multiple regression analysis methods with a significance level of 5%. Data processing was performed using SPSS version 26. The results showed that board gender diversity, independent commissioners, audit committee and ownership concentration had no significant effect on tax aggressiveness. Meanwhile, the size of the board of commissioners has a significant negative effect on tax. From the research results, it is concluded that the size of the board of commissioners is a driving factor for management's honesty in financial reporting so as to reduce tax aggressiveness. AbstrakAgresivitas pajak adalah sebuah tindakan yang dilakukan dalam rangka mengurangi beban pajak penghasilan dengan metode perencanaan legal (tax avoidance) maupun ilegal (tax evasion) yang di mana tentunya merugikan negara karena akan memperkecil penerimaan pajak negara. Penelitian ini bertujuan mendapatkan bukti empiris mengenai pengaruh gender diversity dewan, ukuran dewan komisaris, komisaris independen, komite audit dan konsentrasi kepemilikan terhadap agresivitas pajak. Penelitian ini menggunakan metode pengambilan sampel purposive sampling dan menghasilkan sampel akhir sebanyak 33 perusahaan manufaktur sub-sektor consumer goods yang terdaftar di Bursa Efek Indonesia Periode 2017-2019. Penelitian ini menggunakan data sekunder berupa laporan tahunan dan laporan keuangan tahunan perusahaan yang diperoleh dari www.idx.co.id. Metode analisis penelitian yang digunakan adalah metode analisis regresi berganda dengan tingkat signifikansi sebesar 5%. Pengolahan data dilakukan dengan SPSS versi 26. Hasil penelitian menunjukkan bahwa gender diversity dewan, komisaris independen, komite audit dan konsentrasi kepemilikan tidak berpengaruh signifikan terhadap agresivitas pajak. Sedangkan ukuran dewan komisaris berpengaruh signifikan negatif terhadap agresivitas pajak. Dari hasil penelitian, diperoleh kesimpulan bahwa ukuran dewan komisaris merupakan faktor pendorong kejujuran manajemen dalam pelaporan keuangan sehingga dapat mengurangi agresivitas pajak.
Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Tax Avoidance
Authors: Gultom Jamothon 
Published: September 2021

Abstract The existence of differences in interests between the government and taxpayers causes tax avoidance by taxpayers in the form of taking advantage of loopholes in the Taxation Law. This study aims to determine the Effect of Profitability, Leverage, and Liquidity on Tax Avoidance (Empirical Study on Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2016-2019). From the results of the tests that have been carried out in this study, it can be concluded that profitability (Return on Assets) has a negative effect on tax avoidance, while Leverage (Debt to Equity Ratio) and Liquidity (Current Ratio) have no effect on tax avoidance in property and real estate companies 2016-2019 Abstrak Adanya perbedaan kepentingan antara pemerintah dengan wajib pajak menimbulkan tindakan penghindaran pajak oleh wajib pajak dalam bentuk memanfaatkan celah Undang-Undang Perpajakan. Penelitian ini ditujukan untuk mengetahui Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Tax Avoidance (Studi Empiris pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2016-2019). Dari hasil pengujian yang telah dilakukan dalam penelitian ini, dapat disimpulkan bahwa profitabilitas ( Returnn on Assets ) berpengaruh negatif terhadap tax avoidance sedangkan pada Leverage ( Debt to Equity Ratio ) dan Likuiditas (Current Ratio ) tidak berpengaruh terhadap tax avoidance di perusahaan property dan real estate tahun 2016-2019.
Investigating Maternal Mortality of the Year 2019 at Bay Regional Hospital in Baidoa
Authors: Yarow Mukhtar A. M. 
Published: September 2021

Background: Maternal mortality (MM) has been described as a critical problem of global dimension. In 2017 alone, according to a report by the World Health Organization in collaboration with its partners (WHO et al. 2019), MM is estimated to have claimed the lives of 295,000 women worldwide. Considering this concern, the University of Southern Somalia’s faculty and students from the Faculty of Medicine and Health Sciences and a faculty member from the Department of Public Administration, Faculty of Social Sciences & Humanities of the USS, in association with Hakaba Institute for Research & Training, Baidoa, SWSS, carried out this study to highlight the causes of MM in Baidoa City. The purpose of the study is to shed light on the extent at which cases of MM occur and the causes inherent to it by focusing on incidents at Bay Regional Hospital (BRH) in Baidoa city, SWSS, in the year 2019.
Methods: The study benefits from quantitative case study method by utilizing observation of data available in the archives of Bay Regional Hospital. Analyzing frequencies of occurrences of MM and their causes, the study uses 4 tables to demonstrate the comparisons of the incidents and causes of death from January to December 2019.
Results: A total number of 1950 pregnant women visited the hospital; 883 were consulted, treated and returned home; 1049 underwent safe delivery; while 18 women died in the process of childbirth.
Conclusion: MM poses a great threat to expecting mothers in Baidoa as they are exposed to the risk of dying from obstetric complications linked to numerous direct and indirect causes. Eclampsia, PPH/APH and numerous types of infections have been identified to be among the direct and indirect causes, although many of them are classified as preventable, treatable, or manageable in nature.
Keywords: Baidoa, childbirth, healthcare, maternal mortality, research, South-West State of Somalia
Perencanaan Strategis Penyebaran Tenaga Penjualan Menggunakan Program Dinamik (Studi Kasus: Sentra Kerupuk Lempeng “ABC”)
Authors: Asnawi Noordin 
Published: September 2021

Abstract— In making a sale of a product offline usually requires a sales force to market the product to various regions. But in the utilization of sales force, sometimes there are still many who do not plan how to deploy / allocate existing sales force to obtain optimal / maximum and efficient results. Of the various ways, one of the choices of ways that can be used is dynamic programming / programming which is a solution approach, where the method can be used to help provide planning in distributing sales force deployments to several regions, so simply this dynamic program can provide solutions in the problem of distributing the sales force that is done manually by by detailing the problem and solving it in stages. In the case of the distribution of sales force from the "ABC" Plate Crackers Center to several sales areas, the results are obtained for the allocation of sales force to 3 regions (sub-districts) with the result of 0 salespeople for the region (sub-district) 2, 0 salespeople for the region (sub-district) 3, and 3 salespeople for the region (sub-district) 1 in order to obtain maximum / optimal sales results. Keywords—: Sales force; Dynamic Program; Plate crackers.
Rancang Bangun Pemantau Daerah Endemik Malaria Berbasis IoT Menggunakan Metode Profile Matching
Authors: Sahtyawan Rama , Sudarmana Landung 
Published: September 2021

Abstract— Malaria is an endemic disease transmitted by Anopheles mosquitoes, which causes increased morbidity and mortality (morbidity and mortality), maternal and child health disorders, intelligence, labor force productivity, and detrimental to tourism. From these problems, a tool was developed to monitor endemic malaria areas in real-time by using temperature and humidity data for an area. Then analyzed using the profile matching method to calculate the weight/score gap in temperature and humidity conditions using interpolation, the data will be sent by the DHT 11 sensor found on NodeMcu. The application used to find out in real-time using the Blynk application as an internet of things board with a Wifi connection for the next step NodeMcu requires coding using the Arduino IDE program, for testing the location system used consists of 5 locations namely: L1 = Jl.Magelang, L2 = Jl.Maguwoharjo, L3 = Jl.Babarsari, L4 = Jl.Wates km9, L5 = Jl.Ali times km 8. Obtained temperature and humidity data (L1 = 36.30), (L2 = 18.32), (L3 = 23.45), (L4 = 38.33), (L5 = 35.53), then the gap weight calculation using the interpolation method obtained temperature and humidity data (L1 = 3,800; 3,974), (L2 = 4,600; 4,179), (L3 = 5,000; 5,000), (L4 = 3,400; 4,282), (L5 = 4,000; 5.00), the results obtained from rank 5 locations are malaria-endemic areas, rank 1 = L3-Babarsari, rank 2 = L5-Jl.Kaliurang km 8, rank 3 = L2-Jl.Maguwoharjo, rank 4 = L1-Jl.Magelang, rank 5 = L4-Jl.Wates. from the ranking data, the location must be prioritized L3-Babarsari. Keywords—: Malaria; DHT 11, NodeMCU; Profile Matching; Blynk.
Biotecnologia vegetal 4.0: uma abordagem sobre “Speed Breeding”
Authors: João Amanda Aparecida , Ferreira Lucas Fantin Machado , Corrêa Pedro Henrique Florêncio , Luiz Rita de Cássia Portes , Oliveira Neto Sebastião Soares de 
Published: September 2021

O aumento da população humana relacionado à demanda alimentar e o atual cenário de mudanças climáticas têm desafiado pesquisadores no mundo todo, tornando indispensável otimizar a obtenção de cultivares com alta produtividade, aliada a maior qualidade nutricional e maior resistência às condições abióticas e bióticas, priorizando a sustentabilidade e a preservação dos recursos naturais. Neste contexto, o melhoramento de plantas associado às técnicas de biotecnologia possibilita modificar geneticamente as plantas para o benefício humano, a fim de solucionar problemas e criar produtos que atendam as características agronômicas desejáveis, no entanto, o desenvolvimento de novas cultivares demanda um longo período para selecionar linhagens superiores com elevado desempenho agronômico. Para reduzir o ciclo em programas de melhoramento clássico, algumas técnicas estão sendo usadas e apresentam resultados promissores, uma delas é o Speed Breeding, que reduz o tempo de melhoramento e acelera a pesquisa, por meio da obtenção de novas gerações de forma rápida, através do uso de condições de luz e temperatura controladas para aumentar o crescimento das plantas, acelerando a busca por cultivares que atendam às necessidades dos produtores e consumidores. Esse trabalho tem como objetivo apresentar, através de uma abordagem crítica, a metodologia Speed Breeding como ferramenta para acelerar os programas de melhoramento vegetal.
Políticas Públicas e a Primeiríssima Infância: avanços, limites e desafios
Authors: Araújo Cintia Maria Magalhães Oliveira de , Silva Állif Ramon Lima Felix da , Martins Ridalva Dias Félix , Macedo Flávia Lavínia de Carvalho , Silva Camila Tahis dos Santos , Bezerra Irene Cristina de Matos 
Published: September 2021

Objetivo: refletir e caracterizar as principais políticas públicas e programas de saúde e seus impactos no crescimento e desenvolvimento na primeiríssima infância. Método: Trata-se de uma revisão crítica oriunda do estudo e debates de políticas de saúde voltadas à primeiríssima infância. Resultados e Discussão: Ao realizarmos um traçado histórico nas políticas públicas em saúde na primeiríssima infância, podemos destacar avanços em vários aspectos, seja na criação, ampliação ou melhoria de políticas e abordagens. Conclusão: É evidente a preocupação e as tentativas em oferecer políticas direcionadas à primeiríssima infância com vistas ao crescimento e desenvolvimento adequados embora a situação de risco e vulnerabilidade das crianças brasileiras esteja em total conformidade com as desigualdades sociais, econômicas e de acesso aos serviços dificultando a implementação desde arcabouço legal e tornando-o insuficiente.
Serviço aeromédico em aeronaves de asas rotativas: realidade e perspectiva profissional
Authors: Nascimento Keyla Cristiane do , Moreira André Ricardo , Batista Euseli de Assis , Dutra Bárbara Duarte , Caminha Júnior Alexandre dos Santos 
Published: September 2021

Objetivo: compreender a realidade laboral e perspectivas dos profissionais que integram a equipe de atendimento aeromédico de Santa Catarina. Metodologia: Estudo exploratório, descritivo, com enfoque qualitativo. Foram realizadas 17 entrevistas com profissionais que integram o serviço aeromédico de helicópteros em Santa Catarina (médicos, enfermeiros, tripulantes operacionais e pilotos de aeronave). Utilizou-se entrevista semiestruturada, transcritas e analisadas por meio de análise de conteúdo. Resultados: da análise de conteúdo temática emergiram quatro categorias: atitude e conhecimento como necessidades de trabalho; responsabilidades e desafios profissionais; atributos para o serviço aeromédico e circunstâncias expressivas na perspectiva profissional do atendimento aeromédico. As categorias refletem questões que estiveram presentes nos discursos, evidenciando a importância do conhecimento e da aptidão técnica para a estabilização do paciente de emergência na atividade aeromédica. Os desafios profissionais foram representados por imprevisibilidade de acionamentos, atendimento com locais de difícil acesso e condições climáticas desfavoráveis. Conclusão: o estudo possibilitou compreender a realidade e percepção que os profissionais do serviço aeromédico possuem a respeito do trabalho que realizam. Enquanto modalidade de atendimento de emergências, exige múltiplas competências dos profissionais envolvidos, demonstrando a importância da capacidade técnica e cognitiva para a estabilização clínica do paciente, ancorado em conhecimento sobre fisiologia de voo, segurança de voo e navegabilidade; aliado a uma resiliência física. Percebe-se a predominância de um discurso hegemônico, com destaque para o trabalho em equipe, comunicação e confiança interprofissional.
Comprehensive Analysis of NAFLD and the Therapeutic Target Identified
Authors: Wen Weiheng , Wu Peili , Zhang Yugang , Chen Zijian , Sun Jia , Chen Hong 
Published: September 2021

Objective: Non-alcoholic fatty liver disease (NAFLD) is a serious health threat worldwide. The aim of this study was to comprehensively describe the metabolic and immunologic characteristics of NAFLD, and to explore potential therapeutic drug targets for NAFLD.Methods: Six NAFLD datasets were downloaded from the Gene Expression Omnibus (GEO) database, including GSE48452, GSE63067, GSE66676, GSE89632, GSE24807, and GSE37031. The datasets we then used to identify and analyze genes that were differentially expressed in samples from patients with NAFLD and normal subjects, followed by analysis of the metabolic and immunologic characteristics of patients with NAFLD. We also identified potential therapeutic drugs for NAFLD using the Connectivity Map (CMAP) database. Moreover, we constructed a prediction model using minimum depth random forest analysis and screened for potential therapeutic targets. Finally, therapeutic targets were verified in a fatty liver model stimulated by palmitic acid (PA).Results: A total of 1,358 differentially expressed genes (DEGs) were obtained, which were mainly enriched in carbohydrate metabolism, lipid metabolism, and other metabolic pathways. Immune infiltration analysis showed that memory B cells, regulatory T cells and M1 macrophage were significantly up-regulated, while T cells follicular helper were down regulated in NAFLD. These may provide a reference for the immune-metabolism interaction in the pathogenesis of NAFLD. Digoxin and helveticoside were identified as potential therapeutic drugs for NAFLD via the CMAP database. In addition, a five-gene prediction model based on minimum depth random forest analysis was constructed, and the receiver operating characteristic (ROC) curves of both training and validation set reached 1. The five candidate therapeutic targets were ENO3, CXCL10, INHBE, LRRC31, and OPTN. Moreover, the efficiency of hepatocyte adipogenesis decreased after OPTN knockout, confirming the potential use of OPTN as a new therapeutic target for NAFLD.Conclusion: This study provides a deeper insight into the molecular pathogenesis of NAFLD. We used five key genes to construct a diagnostic model with a strong predictive effect. Therefore, these five key genes may play an important role in the diagnosis and treatment of NAFLD, particularly those with increased OPTN expression.
Advances in Chromodomain Helicase DNA-Binding (CHD) Proteins Regulating Stem Cell Differentiation and Human Diseases
Authors: Liu Caojie , Kang Ning , Guo Yuchen , Gong Ping 
Published: September 2021

Background: Regulation of gene expression is critical for stem cell differentiation, tissue development, and human health maintenance. Recently, epigenetic modifications of histone and chromatin remodeling have been verified as key controllers of gene expression and human diseases.Objective: In this study, we review the role of chromodomain helicase DNA-binding (CHD) proteins in stem cell differentiation, cell fate decision, and several known human developmental disorders and cancers.Conclusion: CHD proteins play a crucial role in stem cell differentiation and human diseases.
Characterized the Adipogenic Capacity of Adipose-Derived Stem Cell, Extracellular Matrix, and Microenvironment With Fat Components Grafting
Authors: Jiang Wenqing , Cai Junrong , Guan Jingyan , Liao Yunjun , Lu Feng , Ma Jingjing , Gao Jianhua , Zhang Yuteng 
Published: September 2021

Background: Autologous fat grafting has been a widely used technique; however, the role of adipose-derived stem cells (ASCs), extracellular matrix (ECM), and microenvironment in fat regeneration are not fully understood.Methods: Lipoaspirates were obtained and processed by inter-syringe shifting to remove adipocytes, yielding an adipocyte-free fat (Aff). Aff was then exposed to lethal dose of radiation to obtain decellularized fat (Df). To further remove microenvironment, Df was rinsed with phosphate-buffered saline (PBS) yielding rinsed decellularized fat (Rdf). Green fluorescent protein (GFP) lentivirus (LV-GFP)-transfected ASCs were added to Df to generate cell-recombinant decellularized fat (Crdf). Grafts were transplanted subcutaneously into nude mice and harvested over 3 months.Results: Removal of adipocytes (Aff) didn’t compromise the retention of fat grafts, while additional removal of stromal vascular fraction (SVF) cells (Df) and microenvironment (Rdf) resulted in poor retention by day 90 (Aff, 82 ± 7.1% vs. Df, 28 ± 6.3%; p &lt; 0.05; vs. Rdf, 5 ± 1.2%; p &lt; 0.05). Addition of ASCs to Df (Crdf) partially restored its regenerative potential. Aff and Crdf exhibited rapid angiogenesis and M2-polarized macrophages infiltration, in contrast to impaired angiogenesis and M1-polarized inflammatory pattern in Df. GFP + ASCs participated in angiogenesis and displayed a phenotype of endothelial cells in Crdf.Conclusion: Adipose ECM and microenvironment have the capacity to stimulate early adipogenesis while ECM alone cannot induce adipogenesis in vivo. By directly differentiating into endothelial cells and regulating macrophage polarization, ASCs coordinate early adipogenesis with angiogenesis and tissue remodeling, leading to better long-term retention and greater tissue integrity.
A p-n Heterojunction Based Pd/PdO@ZnO Organic Frameworks for High-Sensitivity Room-Temperature Formaldehyde Gas Sensor
Authors: Khan Faheem Ullah , Mehmood Shahid , Liu Shiliang , Xu Wei , Shah Muhammad Naeem , Zhao Xiaojin , Ma Junxian , Yang Yatao , Pan Xiaofang 
Published: September 2021

As formaldehyde is an extremely toxic volatile organic pollutant, a highly sensitive and selective gas sensor for low-concentration formaldehyde monitoring is of great importance. Herein, metal-organic framework (MOF) derived Pd/PdO@ZnO porous nanostructures were synthesized through hydrothermal method followed by calcination processes. Specifically, porous Pd/PdO@ZnO nanomaterials with large surfaces were synthesized using MOFs as sacrificial templates. During the calcination procedure, an optimized temperature of 500°C was used to form a stable structure. More importantly, intensive PdO@ZnO inside the material and composite interface provides lots of p-n heterojunction to efficiently manipulate room temperature sensing performance. As the height of the energy barrier at the junction of PdO@ZnO exponentially influences the sensor resistance, the Pd/PdO@ZnO nanomaterials exhibit high sensitivity (38.57% for 100 ppm) at room temperature for 1-ppm formaldehyde with satisfactory selectivity towards (ammonia, acetone, methanol, and IPA). Besides, due to the catalytic effect of Pd and PdO, the adsorption and desorption of the gas molecules are accelerated, and the response and recovery time is as small as 256 and 264 s, respectively. Therefore, this MOF-driven strategy can prepare metal oxide composites with high surface area, well-defined morphology, and satisfactory room-temperature formaldehyde gas sensing performance for indoor air quality control.