bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENDAMPINGAN PERHITUNGAN HARGA POKOK PRODUKSI PENDEKATAN FULL COSTING DAN VARIABLE COSTING UNTUK MENENTUKAN HARGA JUAL MENGGUNAKAN METODE COST PLUS PRICING
Authors: Amarulloh Harry , Nuraini Airin 
Published: June 2021

Pendampingan ini dilakukan pada UMKM pengrajin sepatu bos Iwan, usaha ini bergerak di bidang manufaktur yaitu pembuatan sepatu yang berada di Desa Ciapus, Kecamatan Ciomas, Bogor. Tujuan dari pendampingan ini adalah (1) untuk mengevaluasi perhitungan harga pokok produksi yang telah dilakukan UMKM, (2) untuk memberikan pendampingan bagaimana perhitungan harga pokok produksi menggunakan metode full costing dan variable costing, (3) untuk mengevaluasi perbedaan perhitungan harga pokok produksi menurut UMKM dengan metode full costing dan variable costing, (4) untuk mengevaluasi bagaimana perbedaan penentuan harga jual menurut perusahaan dengan metode cost plus pricing. Metode evaluasi yang digunakan adalah analisis deskriptif komparatif.

Hasil evaluasi menunjukkan bahwa Perhitungan harga pokok produksi yang dilakukan oleh UMKM pengrajin sepatu bos Iwan masih sederhana dan tidak terperinci. Dalam melakukan perhitungan haga pokok produksi UMKM hanya memperhitungkan biaya bahan baku dan biaya tenaga kerja langsung saja. Selain itu terdapat biaya overhead pabrik berupa bahan penolong yang salah diperhitungkan kedalam biaya bahan baku. UMKM bos Iwan juga tidak memperhitungkan biaya overhead pabrik variabel seperti biaya listrik, gas, perawatan mesin dan kendaraan, serta biaya overhead pabrik tetap seperti biaya depresiasi mesin dan kendaraan. Adapun saran untuk UMKM bos Iwan yaitu sebaiknya UMKM bos Iwan menggunakan metode full costing dalam melakukan perhitungan harga pokok produksi karena metode ini memperhitungkan seluruh biaya yang dikeluarkan pada saat proses produksi sehingga informasi yang dihasilkan menjadi lebih akurat dan biaya yang dikeluarkan mencerminkan biaya sesungguhnya. Selain itu dapat membantu UMKM dalam menetapkan harga jual produk serta memaksimalkan laba yang diinginkan.
HAT-P-58b–HAT-P-64b: Seven Planets Transiting Bright Stars*
Authors: Bakos G. Á. , Hartman J. D. , Bhatti W. , Csubry Z. , Penev K. , Bieryla A. , Latham D. W. , Quinn S. , Buchhave L. A. , Kovács G. , Torres Guillermo , Noyes R. W. , Falco E. , Béky Bence , Szklenár T. , Esquerdo G. A. , Howard A. W. , Isaacson H. , Marcy G. , Sato B. , Boisse I. , Santerne A. , Hébrard G. , Rabus M. , Harbeck D. , McCully C. , Everett M. E. , Horch E. P. , Hirsch L. , Howell S. B. , Huang C. X. , Lázár J. , Papp I. , Sári P. 
Published: June 2021

Abstract
We report the discovery and characterization of seven transiting exoplanets from the HATNet survey. The planets, which are hot Jupiters and Saturns transiting bright Sun-like stars, include: HAT-P-58b (with mass M

p
= 0.37 M
J, radius R

p
= 1.33 R
J, and orbital period P = 4.0138 days), HAT-P-59b (M

p
= 1.54 M
J, R

p
= 1.12 R
J, P = 4.1420 days), HAT-P-60b (M

p
= 0.57 M
J, R

p
= 1.63 R
J, P = 4.7948 days), HAT-P-61b (M

p
= 1.06 M
J, R

p
= 0.90 R
J, P = 1.9023 days), HAT-P-62b (M

p
= 0.76 M
J, R

p
= 1.07 R
J, P = 2.6453 days), HAT-P-63b (M

p
= 0.61 M
J, R

p
= 1.12 R
J, P = 3.3777 days), and HAT-P-64b (M

p
= 0.58 M
J, R

p
= 1.70 R
J, P = 4.0072 days). The typical errors on these quantities are 0.06 M
J, 0.03 R
J, and 0.2 s, respectively. We also provide accurate stellar parameters for each of the host stars. With V = 9.710 ± 0.050 mag, HAT-P-60 is an especially bright transiting planet host, and an excellent target for additional follow-up observations. With R

p
= 1.703 ± 0.070 R
J, HAT-P-64b is a highly inflated hot Jupiter around a star nearing the end of its main-sequence lifetime, and is among the largest known planets. Five of the seven systems have long-cadence observations by TESS which are included in the analysis. Of particular note is HAT-P-59 (TOI-1826.01) which is within the northern continuous viewing zone of the TESS mission, and HAT-P-60, which is the TESS candidate TOI-1580.01.
Spatial Distribution of Ultraviolet Emission from Cometary Activity at 67P/Churyumov-Gerasimenko
Authors: Noonan John W. , Bockelée-Morvan Dominique , Feldman Paul D. , Alan Stern S. , Keeney Brian A. , Parker Joel Wm. , Biver Nicolas , Knight Matthew M. , Feaga Lori M. , Hofstadter Mark D. , Lee Seungwon , Vervack Ronald J. , Steffl Andrew J. , Schindhelm Rebecca N. , Pineau Jon , Medina Richard , Weaver Harold A. , Bertaux Jean-Loup , A’Hearn Michael F. 
Published: June 2021

Abstract
The Alice ultraviolet spectrograph on board the Rosetta orbiter provided the first near-nucleus ultraviolet observations of a cometary coma from arrival at comet 67P/Churyumov-Gerasimenko in 2014 August through 2016 September. The characterization of atomic and molecular emissions in the coma revealed the unexpected contribution of dissociative electron impact emission at large heliocentric distances and during some outbursts. This mechanism also proved useful for compositional analysis, and Alice observed many cases that suggested elevated levels of the supervolatile O2, identifiable in part to their emissions resulting from dissociative electron impact. In this paper, we present the first two-dimensional UV maps constructed from Alice observations of atomic emission from 67P during an increase in cometary activity on 2015 November 7–8. Comparisons to observations of the background coma and an earlier collimated jet are used to describe possible changes to the near-nucleus coma and plasma. To verify the mapping method and place the Alice observations in context, comparisons to images derived from the MIRO and VIRTIS-H instruments are made. The spectra and maps we present show an increase in dissociative electron impact emission and an O2/H2O ratio of ∼0.3 for the activity; these characteristics have been previously identified with cometary outbursts seen in Alice data. Further, UV maps following the increases in activity show the spatial extent and emission variation experienced by the near-nucleus coma, informing future UV observations of comets that lack the same spatial resolution.
Analysis of Hybrid Gas–Dust Outbursts Observed at 67P/Churyumov–Gerasimenko
Authors: Noonan John W. , Rinaldi Giovanna , Feldman Paul D. , Stern S. Alan , Parker Joel Wm. , Keeney Brian A. , Bockelée-Morvan Dominique , Vervack Ronald J. , Steffl Andrew J. , Knight Matthew M. , Schindhelm Rebecca N. , Feaga Lori M. , Pineau Jon , Medina Richard , Weaver Harold A. , Bertaux Jean-Loup , A’Hearn Michael F. 
Published: June 2021

Abstract
Cometary outbursts offer a valuable window into the composition of comet nuclei with their forceful ejection of dust and volatiles in explosive events, revealing the interior components of the comet. Understanding how different types of outbursts influence the dust properties and volatile abundances, to better interpret what signatures can be attributed to primordial composition and what features are the result of processing, is an important task best undertaken with a multi-instrument approach. The European Space Agency Rosetta mission to 67P/Churyumov–Gerasimenko carried a suite of instruments capable of carrying out this task in the near-nucleus coma with unprecedented spatial and spectral resolution. In this work, we discuss two outbursts that occurred 2015 November 7 and were observed by three instruments on board: the Alice ultraviolet spectrograph, the Visual Infrared and Thermal Imaging Spectrometer, and the Optical, Spectroscopic, and Infrared Remote Imaging System. Together, the observations show that mixed gas and dust outbursts can have different spectral signatures representative of their initiating mechanisms, with the first outburst showing indicators of a cliff collapse origin and the second more representative of fresh volatiles being exposed via a deepening fracture. This analysis opens up the possibility of remote spectral classification of cometary outbursts with future work.
L’enfant des mots : attention et connaissance d’autrui chez Iris Murdoch
Authors: Raïd Layla 
Published: June 2021

En m’appuyant sur la philosophie d’Iris Murdoch ( La souveraineté du Bien ), ainsi que sur son œuvre romanesque ( A Word Child ), je propose une analyse philosophique de l’attention, et de sa place dans la connaissance que nous avons des autres et de nous-mêmes. Tout en soulignant les emprunts de Murdoch à la pensée de Simone Weil, et en rapprochant ses analyses de l’approche phénoménologique de Paul Ricœur, je propose une interprétation du Word Child , comme le récit d’un apprentissage : celui d’un travail sur soi du héros narrateur, qui apprend à lire en lui-même en même temps qu’il apprend à lire les autres. Je propose plus généralement de voir la lecture des romans de Murdoch comme une éducation à la lecture de soi et des autres.
Voix (non-)conclusives. Brayan et Perceval
Authors: Welscher Claude 
Published: June 2021

Qu’est-ce que lire les autres avec soin lorsque Brayan, étudiant de 16 ans, exprime son désarroi et celui de la classe lors de la lecture d’un dialogue parodique de la Quête du Graal ? Alors que tous, nous étions supposés rire des atermoiements lexicaux d’un Perceval sujet aux sarcasmes d’Arthur et incapable de faire entendre ses demandes, Brayan me fait comprendre que lui et ses camarades se trouvent bien souvent aux prises avec des exigences langagières dans lesquelles ils ne parviennent pas à trouver leur voix. Dans l’arrêt que marque cette revendication, Brayan me fait comprendre que j’avais attribué à la classe un rôle surplombant qui n’était guère que le mien. Ce moment de contre-rythme pédagogique rend l’éthique visible et me fait comprendre le problème moral de la question de l’attention et du soin de la voix d’autrui.
Les labs d’innovation interne : typologie des innovations, approche plateforme, rôle du design
Authors: Zacklad Manuel , Arruabarrena Béa , Berthinier-Poncet Anne , Guezel Naïk 
Published: June 2021

Cet article présente les résultats intermédiaires du programme de recherche « Observatoire des labs d’Innovation » né de la collaboration initiée depuis plusieurs années entre le collectif Codesign-it et le Conservatoire national des arts et métiers (CNAM). Après un historique de l’émergence des labs internes dans les grandes entreprises et une présentation de la démarche de recherche intervention, nous introduisons une typologie des innovations qu’ils contribuent à faciliter. Nous rendons ensuite compte de l’originalité de la production de cette innovation en les caractérisant comme des plateformes d’innovation expérientielle dédiées à la résolution des problèmes de conception. Enfin, nous présentons une typologie des activités de design mises en œuvre par les labs pour permettre la résolution de ces problèmes, design de solution, de relation et de milieu.
Les coopératives d’activités et d’emploi, une alternative organisationnelle fragile
Authors: Corsani Antonella , Darbus Fanny , Le Lay Stéphane , Mylondo Baptiste 
Published: June 2021

Les coopératives d’activités et d’emploi, apparues dans les années 1960, relancées dans les années 1990, et officiellement instituées en 2004, sont des « entreprises partagées » au sein desquels, des entrepreneur·es salarié·es développent des activités économiques qui leur sont propres, mais mutualisent une partie des moyens de gestion et de fonctionnement. Dans cette table ronde, Antonella Corsani et Fanny Darbus, sociologues, confrontent leurs analyses, interrogent ce modèle d’organisation du travail et ses conséquences sur les conditions de travail, le rapport à celui-ci, mais aussi ce qu’il fait aux inégalités et à la santé au travail.
Exigence, compétences, pression et coopération au sein d’une boulangerie autogérée
Authors: Pawin Pierre , de Lépinay Adeline 
Published: June 2021

Vouloir fonctionner en autogestion, c’est vouloir inventer un autre rapport au travail, au travail collectif, à l’outil de production, à la production. C’est accepter de se confronter à de nombreuses contradictions, car quand l’exigence n’est plus de créer du profit pour les actionnaires, reste l’exigence de produire ensemble chaque nuit du bon pain et des croissants « plus beaux que ceux des capitalistes ». Retour, avec un de ces co-fondateurs, sur l’expérience de la boulangerie autogérée La Conquête du Pain, à Montreuil-sous-Bois (93).
De la bureaucratie à la post-bureaucratie
Authors: Bourlier Bargues Émilie , Valiorgue Bertrand , Hollandts Xavier 
Published: June 2021

Le cas Lactane retrace une expérience de transformation en « entreprise libérée ». Il permet d’étudier un processus de débureaucratisation et d’identifier ses différents outils et étapes. Il ouvre la discussion sur les contraintes et limites des formes d’organisation dites « libérées ». Il permet de comprendre les réponses possibles à ces limites en étudiant comment les acteurs parviennent à composer des formes hybrides de contrôle managérial. Le cas invite les apprenants à débattre sur les positions radicalement antibureaucratiques soutenues dans certains travaux critiques en management et diffusés dans le monde professionnel par des consultants et médias.
De la révélation du mal à la piperie : les procédés hyperboliques dans quatre discours démonologiques au tournant des XVI e et XVII e siècles (Bodin, Boguet, Le Loyer et De Lancre)
Authors: Ruciak Astrée 
Published: June 2021

Cet article interroge le double jeu du dispositif hyperbolique dans les œuvres de Bodin, Boguet, Le Loyer et De Lancre. S’il n’est pas surprenant que l’hyperbole soit utilisée dans ces exposés qui prétendent éclairer le mal, l’exagération a aussi tendance à mettre dangereusement en lumière Satan et ses sujets. En obscurcissant certaines informations et en ouvrant la porte au fantasme grâce à divers phénomènes linguistiques, le discours démonologique détourne les lecteurs vers les voies de l’irrationnel. On montrera donc que les auteurs s’essaient à un exercice de rhétorique ambigu dont le style dramatisant mime finalement ce que l’écriture exècre : l’abondance, l’absence de clarté ou encore la manipulation.
Bâtir des châteaux en Italie ou le songe de Jean Du Bellay. Une lecture de la Sciomachie de François Rabelais
Authors: Roudière-Sébastien Carine 
Published: June 2021

La Sciomachie est considérée comme une œuvre mineure de Rabelais, un éloge circonstanciel de son protecteur Jean Du Bellay, mais à la lumière de leur passion commune pour « l’antiquaille » et l’architecture, on peut également y voir la construction savante et plaisante d’un château romain verbal venant suppléer les rêves architecturaux inaccomplis du cardinal.
The Covid-19 Incidence in Italian Regions Correlates with Low Temperature, Mobility and Pm10 Pollution but Lethality Only with Low Temperature
Authors: Carta Mauro Giovanni , Minerba Luigi , Demontis Roberto , Orrù Germano , Romano Ferdinando , Scano Alessandra , Restivo Angelo , Del Giacco Stefano , Deidda Simona , Firinu Davide , Campagna Marcello , Meloni Federico , Cossu Giulia , Sancassiani Federica , Chessa Luchino , Kalcev Goce , Littera Roberto , Zorcolo Luigi , Aviles-Gonzales Cesar Ivan , Usai Paolo 
Published: June 2021

Background The aim was to verify whether the density of particulate matter (PM10), the climate, and the mobility of people can influence the pandemic in the 19 regions and in the two autonomous Italian provinces as incidence rate and lethality. Design and methods The incidence rates per 100,000 inhabitants and the case fatality ratio (CFR) (dependent variables) in all Italian regions were calculated in January 2021 at John Hopkins University Coronavirus Center. The independent variables were: Minimum average temperatures in the same month (January) of 2020; average pollution of PM10 in the air in each region in the last year available reported on a 0-10 scale to 0 = total absence of PM10 to 10 maximum pollutions; number of places in hotels occupied per inhabitants in 2020. Linear regression and Multiple Regression Analysis were carried out. Results The spread of the COVID-19 in the Italian regions seems to be related to pollution of PM10, the number of beds occupied in hotels (as an index of mobility and temperature (indirect correlation). On the contrary, the CFR correlates inversely with temperature but not with pollution. Measuring the concomitant effect of two independent variables by means of Multiple Regression Analysis, temperature and pollution show a synergistic effect on COVID-19 incidence. Conclusions The study seems to confirm the literature on the influence of temperature on the lethality of COVID-19 but adds the new results of an inverse relationship between the spread of the virus and low temperature in regions between the Mediterranean area (which includes southern Italy and Sicily and Sardinia islands) and the cold European temperate zone which includes the northern regions under the Alps. A new date also concerns the summation effect of the risk between cold weather and PM10 air pollution was found. Due to several methodic weakness the study has an exploratory than conclusive relevance.
Metabolic Status, Obesity, and Quality of Life in Patients with Acne Vulgaris
Authors: Podder Indrashis , Agarwal Komal , Anurag Anubhav 
Published: June 2021

Background:
Acne vulgaris is a chronic inflammatory disease primarily affecting the adolescents, with a profound impact on their quality of life. There is conflicting data regarding its association with metabolic syndrome.

Objective:
To assess the prevalence of metabolic syndrome (MetS) and obesity in patients with acne vulgaris, and determine its impact on the patient's quality of life.

Methods:
We conducted a cross-sectional, case-control study involving 50 patients with acne vulgaris (cases) and 50 age and sex-matched controls without acne. Acne vulgaris was graded according to clinical severity using the GAGS scale. NCEP-ATP III criteria and modified classification of body mass index (BMI) for Asian Indians were used to diagnose MetS and obesity, respectively, in both cases and controls. We used the DLQI questionnaire to evaluate its impact on the quality of life.

Results:
Cases and controls were comparable with respect to parameters like age, BMI, systolic blood pressure (SBP), diastolic blood pressure (DSBP), and serum triglyceride while fasting blood sugar (FBS, case > control) and serum high-density lipoprotein (HDL, control > case) were significantly different (P < 0.05, independent t-test). Prevalence of MetS was higher in cases (32%) than controls (14%), though comparable (P = 0.06, Chi-square). Only SBP, FBS, and serum HDL showed a significant correlation with the severity of acne. Obesity was comparable between cases (18%) and controls (10%), without any relation to acne severity. Acne exerted a moderate impact on the quality of life (mean DLQI 9.3). Severe acne showed higher DLQI, although their correlation was not statistically significant (P = 0.8, ANOVA).

Conclusion:
Although acne patients may develop MetS and obesity, there is a lack of significant association. Thus, we should examine all obese patients, irrespective of dermatological disorder, to rule out metabolic syndrome. Acne also affects the patient's quality of life, thus emphasizing the need for additional psychosocial counselling.
Real-Life Experience of Efficacy and Safety of Bilastine in the Refractory Cases of Chronic Spontaneous Urticaria and its Effect on the Quality of Life of Patients
Authors: De Abhishek , Godse Kiran , Dhoot Dhiraj , Sarda Aarti 
Published: June 2021

Introduction:
Second-generation H1-antihistamines (SGAHs) are the mainstay of treatment of chronic spontaneous urticaria (CSU). Bilastine, newer non-sedating SGAHs, was recently introduced in India after the approval of the Drugs Controller General of India. There is a paucity of evidence about the long-term efficacy and safety of Bilastine in Indian patients. We undertook this study to find the long-term efficacy and tolerability of Bilastine in patients with CSU in India.

Materials and Methods:
This retrospective chart analysis was conducted by analyzing electronic medical records from May 1, 2019, to March 20, 2020, to identify patients of CSU who were prescribed Bilastine. Adult patients, with CSU >6 months were included, who had an unsatisfactory response as per Urticaria Activity Score 7 (UAS7) to previous antihistamine therapies, and who continued treatment for at least 6 months were included. Treatment effectiveness was determined by retrospectively reviewing their UAS7 scores from their medical records and evaluating their scores at weeks 4, 8, 12, 16, 20, and 24. Also, DLQI was assessed and compared at baseline and week 24.

Result:
Forty-nine patients were found to fulfill the criteria and included in the study. At the end of 24 weeks, 51% of patients (n = 25) achieved complete treatment response (UAS = 0), whereas 49% of patients (n = 24) were labeled as well-controlled urticaria (UAS<6). At 24 weeks, the mean UAS7 score (1.35 ± 1.61) was statistically significant compared to the baseline score (20.2 ± 5.73). The mean score of DLQI was also reduced to 1.63 ± 1.18 at 24 weeks from 8.39 ± 2.49 at baseline (P-value <0.001).

Conclusion:
The study showed that in patients who had an inadequate response with commonly used antihistamines at a double dose or combined use, switching over to Bilastine resulted not only in relieving the symptoms of CSU but also improved the quality of life of the patients with CSU.
NGHIÊN CỨU SỰ BIẾN ĐỔI HUYẾT ÁP TRONG QUÁ TRÌNH LỌC MÁU Ở BỆNH NHÂN CHẠY THẬN NHÂN TẠO CHU KỲ
Authors: Văn Tuấn Nguyễn , Thị Mỹ Thành Nguyễn 
Published: June 2021

Mục tiêu nghiên cứu: Đánh giá tỷ lệ biến đổi huyết áp trong quá trình lọc máu ở bệnh nhân chạy thận nhân tạo chu kỳ tại bệnh viện đa khoa 115 Nghệ An. Phương pháp nghiên cứu: nghiên cứu mô tả cắt ngang được thực hiện trên 119 bệnh nhân đang chạy thận nhân tạo chu kỳ. Kết quả: Tỷ lệ biến đổi huyết áp trong cuộc lọc máu không phải là hiếm gặp. Qua 714 lần lọc trên 119 bệnh nhân cho ta thấy có 20,2% ca lọc máu có tăng huyết áp và 15,8% ca lọc có hạ huyết áp. Thời điểm hạ huyết áp hay gặp ở giờ thứ 3 của buổi lọc máu với tỉ lệ cao nhất là 42,5%. Thời điểm tăng huyết áp hay xảy ra vào giờ đầu của buổi lọc với tỉ lệ cao nhất là 38,9%. Kết luận : Biến đổi HA có thể xảy ra bất kỳ thời điểm nào trong ca lọc trong đó hạ HA hay xảy ra vào giờ thứ 3 và tăng HA hay xảy ra vào giờ đầu của ca lọc.
KẾT QUẢ PHẪU THUẬT CẮT KHỐI TÁ TỤY BẢO TỒN MÔN VỊ TẠI BỆNH VIỆN BẠCH MAI
Authors: Mạnh Hùng Trần 
Published: June 2021

Mục tiêu: đánh giá kết quả phẫu thuật cắt khối tá tụy bảo tồn môn vị điều trị bệnh lý vùng đầu tụy tá tràng và quanh bóng Vater tại Bệnh viện Bạch Mai. Đối tượng và phương pháp nghiên cứu: Nghiên cứu mô tả hồi cứu 75 trường hợp được mổ cắt khối tá tụy bảo tồn môn vị tại Bệnh viện Bạch Mai từ 2015 đến 2020. Kết quả: 75 trường hợp bệnh lý vùng đầu tụy tá tràng và quanh bóng Vater bao gồm 49 nam và 26 nữ, độ tuổi trung bình là 56,5 đã được phẫu thuật cắt khối tá tụy bảo tồn môn vị trong đó u đầu tụy là 41,3%, u Vater là 40%, u phần thấp ống mật chủ là 14,7%, u tá tràng là 4.0 %. Thời gian mổ trung bình là 265,5±32,3 phút, Thời gian nằm viện sau mổ là 12,7 ± 4,8 ngày. Tỉ lệ tử vong sau mổ là 4,0 % do rò miệng nối tụy ruột. Tỉ lệ biến chứng sau mổ là 18,6% trong đó rò mật là 5,3%, chậm lưu thông dạ dày là 6,6%, áp xe tồn dư là 2,6%. Kết luận: Phẫu thuật cắt đầu tụy tá tràng bảo tồn môn vị là một kỹ thuật hiệu quả an toàn rút ngắn thời gian phẫu thuật, không có hội chứng sau cắt đoạn dạ dày, phục hồi sau mổ nhanh. Rò tụy vẫn là nguyên nhân chủ yếu gây tử vong sau mổ, chuẩn bi trước mổ tốt, kinh nghiệm của phẫu thuật viên là yếu tố làm giảm tỉ lệ biến chứng.