bluuebunny/crossref_metadata_2025_split huggingface dataset:
Análisis de la vulnerabilidad sísmica de los edificios fundadores y aulas sur de la u.f.p.s.
Authors: Márquez-Peñaranda Jorge Fernando 
Published: July 2021

La ciudad de San José de Cúcuta se halla ubicada en una zona de alto riesgo sísmico sobre la confluencia de sistemas de fallas activas importantes tales como el Frontal de la Cordillera Oriental y el de Boconó. Según las Normas Colombianas de Diseño y Construcción Sismo Resistente (NSR-98) esta ciudad se halla emplazada en la región 7 y debe considerarse un coeficiente de aceleración pico efectiva Aa=0.3. La Universidad Francisco de Paula Santander (U.F.P.S.), ente público oficial con cuarenta y un años de servicio a la comunidad, consciente de esta amenaza ha iniciado la evaluación de la vulnerabilidad sísmica de sus edificaciones, dos de las cuales constituyen el objeto de este trabajo. Se trata de los edificios AULAS SUR y FUNDADORES, inmuebles de aulas que representan la mayor oferta y demanda de uso en comparación con las demás edificaciones de la U.F.P.S., para los cuales se ha recavado toda la información existente relacionada con características geométricas y mecánicas de su estructura y se ha desarrollado un análisis elástico en concordancia con los lineamientos de las NSR-98. El primero de ellos está soportado por pórticos tridimensionales de concreto reforzado y fue construido dentro de la vigencia del decreto 1400 de 1984 en tanto que el segundo está constituido por muros de mampostería confinada y tiene más de treinta años de servicio. Como resultado de este análisis se ha identificado la vulnerabilidad con relación a la resistencia y rigidez de la estructura y cada uno de sus elementos llegando finalmente a proponer las modificaciones a implantar en la configuración original para mejorar y dar suficiencia a estas dos importantes características.
Simulación analógica - digital para el diseño de un control
Authors: Salazar Jorge Enrique 
Published: July 2021

La simulación consiste en una serie de experimentos sobre un modelo. El modelo puede ser físico o matemático: el primero reproduce en escala reducida los componentes y las condiciones de trabajo de un proceso y. el segundo proporciona una representación de un proceso en términos de las relaciones que describen su desarrollo. entendiéndose por proceso cualquier operación que se vaya a controlar.En el diseño de equipos de control de una planta. generalmente aparecen inconvenientes para la adecuada definición de los parámetros del control de frecuencia y del control de voltaje. Los principios de simulación analógica pueden llevarse a un lenguaje de computación digital que permita obtener respuestas. tanto internas dentro de las etapas del control bajo diseño. como externas en el dominio del tiempo y que determinan la escogencia de los parámetros de interés. mediante técnicas de ensayo y error orientado.
Cambios en el arreglo estructural y la mocroconstitucion de un vertisol (Typic Hapluderts)bajo tres sistemas de labranza
Authors: Osorio-Jácome Luis Alfredo 
Published: July 2021

Disturbed and indisturbed Vertisol samples were collected from the top soil in the agricultural area in the San Andres Tuxtla, Ver. district Mexico, in fields with Vertisol tilled with minimum tillage (MT) and traditional tillage (TT), as in a field with the same soil without tillge (WT) covered with secondary vegetation. These samples were taken in transects along the length of the fields at 20 m intervals. The variations of the physical properties and the Vertisol microconstitution under the different tillage systems were compared, through analysis, as well as the relationship between the structural arrangement, the morphology of the porous space, the pedological features, and the level of tillage. The organic matter content in the Vertisol with TT (5%) was higher compared with levels fund in soil with MT and WT. The Vertisol showed a different structural arrangement with each of the different tillage system. In the MT system, there was a tendency toward soil compaction in the furrows between the beds.The mean size of aggregates varied between 1.24 mm in WT and 1.56 in the furrows between the beds in MT, thus showing the soil compaction. The mean size of the pares varied between 0.23 and 0.13 mm in the same two systems. The lineal porosity dropped from 0.21 in WT to 0.13 in the MT furrows. Mean pare size was 20% greater in TT than in MT. Soil System structure entropy values reached a high of 0.66 in WT, dropped to 0.6] in the TT, and reached their lowest point of 0.50 in the furrows between the beds of MT, thus confirming their maximum compaction. These values are derived from site soil structure information and form the measure of the structure variability. The predominant pedological features in the Vertisol, under all three systems, were the amorphous and singular cryptocrystalline ferrogineous nodules with clear and regular limits. The yellow-orange nodules composed of Lepidocrocite 6 - FeO(OH)) were abundant in the MT soil. Red Hematite (X- Fe2 03) nodules were predominant ¡n Vertisol TT.The abundance, size, and nature of the nodules indicated high immigratio and precipitation of iron solutions. These were highestin Vertisol TT. A The circular form of the nodules allows for the conclution that these are of biogenic nature ( bacterial activity ) and the larger size in the TT Vertisol indicates that the aerobiosis conditions were greater under this system. Smaller size and greater nodule hydration in MT soil confirms a greater anaerobiosis. These nodules indicate periodic surface hydromophism on the Vertisol in this study.
Who's the BOSS? Analysis of a Fraud
Authors: Taylor Eileen Z. 
Published: July 2021

ABSTRACT
Based on a real-world, public company, $30 million embezzlement and financial statement fraud, this case helps students to recognize red flags, analyze a situation using the fraud diamond, perform research and reflect on their own work experiences to support a belief, and conduct financial statement analysis. Its variety of activities are suitable for both undergraduate and graduate accounting students, and in-class and out-of-class learning. Because it is based on an actual fraud, it includes an epilogue with links to news stories and court documents, which improves student engagement with the material.
Contextual Teaching And Learning Assisted With School Environmental Media Affect The Science Knowledge Competency Of Grade IV Elementary School
Authors: Okayanti Gusti Ayu Made , Semara Putra DB.Kt.Ngr. 
Published: July 2021

The lack of passionate learning makes students' science year low, as evidenced by the average score of students in science knowledge getting grades under the Minimum Completion Criteria. This study aimed to determine the significant influence of contextual teaching and learning approach assisted by school environment media on the competence of science knowledge of grade IV elementary students. This research was classified as pseudo experimentation using a non-equivalent control group design. The population was all grade IV students, with a total of 482 students. Sampling was using cluster random sampling technique. The sample group selected was grade IVB as many as 33 students as an experimental group and as many as 31 grade IV students as a control group. Data collection tools were used in the form of IPA knowledge competency tests. Posttest data. The science knowledge competency is analyzed using a t-test with polled variance formula. The experiment group's average post-test value was 82.42, and the average post-test value of the control group was 74.90. The t-test analysis obtained tcount = 3,831 and at the level of significance 5% and df = 62 obtained ttable = 2,000. Because tcount > ttable then H0 is rejected (failed to accept). Related to the analysis results can be concluded contextual teaching and learning approach assisted by the school environment media significantly affects the competence of science knowledge grade IV elementary school students.
The Effect of Blended Learning Based on The Problem-Based Learning Model Assisted by Puzzle Media on The Critical Thinking Skills of Fifth Grade Students on Ecosystem Themes
Authors: Hasna Hanifah Rizki , Fajriyah Khusnul , Saputra Henry Januar 
Published: July 2021

The low competence of natural Science caused by using a learning model that is less than optimal makes it difficult for students to understand the learning material. This study aims to analyze the effect of blended learning based on a problem-based learning model assisted by puzzle media on the critical thinking skills of fifth-grade students on the ecosystem theme of SDN 03 Pegundan. This type of research is an experimental study using a pre-experimental design in the form of a one-group pretest-posttest design. The number of samples in this study was all students of class V SDN 03 Pegundan, totaling 26 students using saturated sampling type. Data collection in this study was obtained through interviews, tests, and documentation. The data analysis technique in this research is quantitative statistical data analysis techniques. This study obtained t-test results obtained t count > t table, 8.829> 1.706 and the results of hypothesis testing which stated that there was an effect of learning motivation, the regression test, the result was 62.1%. Based on the results of this analysis, it can be concluded that there is an effect of blended learning based on a problem-based learning model assisted by puzzle media on the critical thinking skills of fifth-grade students on the ecosystem theme of SDN 03 Pegundan.
Determinan Tax Avoidance: Bukti Empiris pada Perusahaan Publik di Indonesia
Authors: Sumartono Sumartono , Puspasari Indah Wahyu Tri 
Published: July 2021

This study aims to examine and analyze the variables that influence companies to undertake tax avoidance efforts, such as profitability, leverage, firm size, audit committee and executive character variables based on relevant empirical data. Research analysis on a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2019 that supports our hypothesis. With the number of observations observed as many as 55 companies. The results showed that three variables had a significant positive effect, namely Leverage (DAR), Audit Committee (KA), and Executive Characteristics (KE), then one other variable had a significant negative effect, namely the Profitability (ROA) variable, while the last variable did not have a significant negative effect. the effect on tax avoidance is the variable company size (SIZE) on tax avoidance. This article adds to the study of the effect of profitability, leverage, firm size, audit committee, and executive characteristics on tax avoidance and has implications for corporate management and policy makers.
Pengaruh Penerapan Whistleblowing System terhadap Tindak Kecurangan dengan Independensi sebagai Moderator
Authors: Pramudyastuti Octavia Lhaksmi , Rani Utpala , Nugraheni Agustina Prativi , Susilo Ghina Fitri Ariesta 
Published: July 2021

Acts of fraud and corruption are still the main problems in Indonesia. This country needs a new method, namely a whistleblowing system or a violation reporting system as an early detection that minimizes fraud. This study aims to investigate the moderating effect of auditor independence on the relationship of whistleblowing systems and fraud. Data was collected employing surveys and interviews with auditors and Supervisors for the Implementation of Government Affairs in the Regions (P2UPD) at the Provincial Inspectorate X. Data analysis was carried out using moderated regression analysis (MRA) and the test results indicated that there was anecdotal evidence that auditor independence weakens the effect whistleblowing system implementation on the intensity of fraud that can be found by the auditor. This indicates that auditors who have high independence tend to ignore the existence of the whistleblowing system to find fraudulent acts.
SELÇUKLU MİMARİSİ ÜZERİNE BİR İNCELEME
Authors: SOOFIZADEH Abdolvahid 
Published: July 2021

X. yüzyılın sonlarında ve XI. yüzyılların başlarında Oğuzlar önce eski Horasan bölgesine oradan da İran’ın merkezine doğru ilerlemişlerdir. Selçuklu Devleti’nin kurucusu olan Türkmenler, hâkim oldukları bölgelerde siyasi ve ekonomi açıdan güven ve başarı sağladıkları için İslam din, ilim, mimari, sanat gibi konularda zirveye ulaşmıştır.
Selçuklu Devleti döneminde camiler, medreseler, kütüphaneler, darü’ş-şifa ve kervansaraylar gibi çok sayıda mimari eser inşa edilmiştir. İslam öncesi İran sanatı ve İslam sanatının birleşmesiyle Selçuklu Devleti döneminde farklı özelliklere sahip bir mimari tarz ortaya çıkmıştır. Geniş bir coğrafyaya sahip olan Büyük Selçuklu Devleti, Anadolu topraklarında da benzer mimari eserler ortaya koymuştur. Selçuklu Devleti döneminde var olan ve daha sonra da Osmanlı Devleti’ne geçen mimari yapılardan birisi eyvandır. Genelde avlu ve bina içinin dış kısmının yarı kapalı olarak görüldüğü yerler bu dönem özelliklerinden sayılmaktadır. İklim şartları doğrultusunda eyvan her zaman binanın dış kısmında bulunur ve avluya göre yılın farklı mevsimlerinde daha çok kullanışlıdır.
Bu döneme ait bir diğer özellik ise dönemin mimari eserlerinde tıraş yapılan tuğlaların bulunmasıdır. Özellikle Büyük Selçuklu ve Anadolu Selçuklu Devletlerinin kurulduğu topraklar deprem alanları olduğu için yapılan mimari eserlerde kullanılan malzemeler ona göre ayarlanmıştır. Oğuzların, Horasan bölgelerine gelmeden önce yarı göçebe hayat tarzında yaşamalarından dolayı şekil ve iç mimari olarak çadır içerisinde kullanılan malzemelerden etkilendiğini söylemek mümkündür. Selçuklu dönemi mimari eserlerinin bir diğer özelliği ise minare kullanımıdır. Selçuklu Devleti döneminde yapılan camilerde çok sayıda minare bulunmaktadır. Farklı mezhep çekişmelerine sahne olan bu dönemde cami ve medrese yapımı daha fazladır. Nedeni ise halk arasında diğer ideolojilere göre daha çok göze gelme çabasıdır. Selçuklu Devleti’nin yarattığı güven ortamı neticesinde ticari yolların daha güvenli hale gelmesi ve bunun neticesinde inşa edilen kervansaraylar, bu dönemin mimari eserlerinde ortaya çıkaran bir özelliktir.
Prediction of severe pre-eclampsia in low-risk women
Authors: Frolova N. I. , Belokrinitskaya T. E. , Kolmakova K. A. 
Published: July 2021

Aim. To find the predictors of severe pre-eclampsia in women without any established risk factors.Materials and Methods. We consecutively recruited 200 pregnant women (100 with severe pre-eclampsia and 100 with uncomplicated pregnancy and successful delivery). Criteria of inclusion were age from 18 to 35 years, absence of significant comorbid conditions (cardiovascular diseases, autoimmune diseases, metabolic disorders, and kidney diseases), absence of family history and past medical history of pre-eclampsia and thromboembolism, singleton pregnancy, and body mass index in the first trimester < 35 kg/m2 . We assessed allele and genotype distribution across several gene polymorphisms (ADD1-1378G>T, AGT704T>C, AGT-521C>T, AGTR1-1166A>C, AGTR2-1675G>A, NO3-894G>C, and NO3-786T>C) potentially associated with severe pre-eclampsia.Results. We found that the combination of AGTR2-1675АA and eNOS3-786СC polymorphisms (p = 0.04), bacteriuria (p < 0.001), acute respiratory infections (p = 0.011) and acute vulvovaginitis in second and third trimesters (p = 0.013), smoking (p < 0.001), and past medical history of abortions (p = 0.017) were risk factors of severe pre-eclampsia.Conclusions. Predictors of severe pre-eclampsia revealed in this study can be used in the development of personalised prognostication during pregnancy in patients without conventional risk factors of pre-eclampsia.
Risk factors of abnormal uterine activity
Authors: Petrich L. N. , Novikova O. N. 
Published: July 2021

Aim. To identify risk factors for abnormal uterine activity.Materials and Methods. We recruited 200 pregnant women who delivered in the Maternity Hospital of the Podgorbunskiy Regional Clinical Emergency Hospital from 2018 to 2019, evaluating course of pregnancy and labor activity. Patients were further stratified into those who delivered at term (n = 100) but had abnormal uterine activity and those with urgent delivery (n = 100).Results. The most significant risk factors for abnormal uterine activity were smoking (OR = 26.9, 95% CI = 9.1-79.6), lack of prenatal care visits (OR=16,882, 95% CI = 7.3-39.2), common-law marriage (OR = 5.4, 95% CI = 2.3-12.5), low socioeconomic status (OR = 2.5, 95% CI = 1.3-4.6), higher education (OR = 4.5, 95% CI = 2.5-8.2), and age > 30 years (OR = 3.6, 95% CI = 1.0-13.5). Patients with abnormal uterine activity more frequently suffered from dysmenorrhea, cervical pathology (OR = 1.8, 95% CI = 0.9-3.7), anemia (OR = 1.7, 95% CI = 0.9-3.1), and obesity (OR=2.6, 95% CI = 1.2-5.5). The leading factors associated with abnormal uterine activity are normal birth canal and fetoplacental unit as well as proper cervical ripening.Conclusions. Psychophysiological alterations represent a major risk factor for abnormal uterine activity, contributing to placental insufficiency, fetal growth restriction, and premature rupture of membranes. Procedures aimed at cervical ripening may reduce the incidence of abnormal uterine activity and improve both maternal and newborn outcomes.
Psychophysiological changes during workspace virtualization
Authors: Tarasova I. V. , Nikitenko M. S. , Trubnikova O. A. , Kukhareva I. N. , Kupriyanova D. S. , Sosnina A. S. , Barbarash O. L. 
Published: July 2021

Aim. To estimate psychophysiological changes during workspace virtualization.Materials and Methods. We evaluated the psychophysiological profile of 10 healthy right-handed males aged 25 to 45 years before, during and after the working in a virtual reality (VR) headset. All participants had higher education, normal or corrected to normal vision, and were experienced computer users. Psychometric testing included a neurological examination, assessment of functional and feedback-related brain activity (reaction time, errors, and missed signals) and attention span, quantification of processed symbols in the 1st and 4th minutes of Bourdon test, analysis of short-term memory (10 words, 10 numbers and 10 meaningless syllables memorization) and spatial perception, and multi-channel electroencephalography recording in rest.Results. Deterioration of psychometric indicators after a cognitive load in a VR headset was documented only in the most difficult tasks: the number of errors increased by 93% in the brain performance test and by 65% in the attention distribution test. The analysis of electroencephalography data showed that the delta rhythm and theta1 rhythm activity decreased by 28 and 13%, respectively, after working in a VR headset as compared to baseline values, while alpha1 rhythm activity increased by 96%. Probably, the observed electroencephalography changes corresponded to the patterns of brain activation associated with cognitive load and the resulting fatigue.Conclusions. We developed a suitable approach for the psychometric testing before and after working in VR headset, which demonstrated general tolerance and acceptable subjective difficulties to VR load.
Pengaruh Intellectual Capital Terhadap Kualitas Laba:
Authors: Anggraini Novita , Sebrina Nurzi , Afriyenti Mayar 
Published: July 2021

This research aims to examine the effect of intellectual capital of earnings quality. Population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2014 to 2017. The sample of study was determined by using purposive sampling method, and that total sample 52 manufacturing companies. The data used is secondary data. The technique of collecting data by documentation at www.idx.com. The analytical method used is Panel Regression Analysis with Eviews8 software. The results showed that the variables of Value Added Capital Employed (VACA) had a significant positive effect on Earning quality. Value Added Human Capital (VAHU) had no effect on Earning quality and Structural Capital Value Added (STVA) had no effect on earning quality
Analisis Pengungkapan Corporate Social Responsibility PT. Aneka Tambang Tbk Berdasarkan Global Reporting Initiatives (GRI) Dan Kaitannya Terhadap PROPER
Authors: Addini Nurul , Cheisviyanny Charoline , Setiawan Mia Angelina 
Published: July 2021

This study aims to analyze: 1) The level of Corporate Social Responsibility (CSR) disclosure of PT Aneka Tambang, Tbk for the year 2017 and 2018 based on the GRI G4 Guideliness, 2) The similarity of each indicator contained in GRI G4 with PROPER which are issued by the Indonesian Ministry of Environment. This is a descriptive qualitative research using Sustainability Report of PT Aneka Tambang, Tbk for the year 2017-2018. Data for this study were secondary data were analysed using content analysis technique. The results show that: 1) Based on the result of content analysis on the level of disclousure of economic, social and environmental performance indicators on Corporate Social Responsibility disclousure of PT ANTAM is higher for 2017 compared to those of 2018. The breadth and depth ofCorporate Social Responsibility disclosure of PT ANTAM in 2017, is better compared to those of 2018. 2) In GRI G.4 especially enviromental aspects, there are several indicator items that have similarities with PROPER valuation indicator
Pengaruh Pembayaran Utang Pasca IPO Terhadap Pertumbuhan Perusahaan
Authors: Inelia Ana , Sebrina Nurzi 
Published: July 2021

This study to examine the effect of post-IPO debt payments on firm growth. Research is a causative research, the population are the companies which listed on the Indonesia Stock Exchange in 2013-2017, there are 64 companies as research samples that obtained from www.idx.co.id, method used is multiple linear regression analysis. The results showed that DER has a significant effect, which means that a high level of leverage can be proven to increase the motivation of companies to use IPO funds to pay debts and interest spread has no significant effect. It means that a high level of interest spread cannot explain firm motivation using IPO funds to pay down debt. high retiring has no significant effect, which means that a high debt payments cannot prove an increase in firm growth and the low retiring has no significant effect, meaning that low debt payments cannot explain the increase in firm growth. POSTIPO which has no significant effect, that means that post-IPO conditions cannot prove a better long-term operating performance and POSTIPO * HR has no significant effect, which means the reaction conditions post-IPO with a high level of debt payments cannot prove that long-term operating performance length is better.
Pengaruh Gender, Dukungan Atasan, Dan Proteksi Terhadap Keputusan Pengungkapan Kecurangan Pada Pemerintah Daerah Di Sumatera Barat
Authors: Fatma Sarni Lara , Helmy Herlina , Fitria Sari Vita 
Published: July 2021

This study aims to determine empirically the influence of gender, superiors support, and protection of fraud disclosure decision local government in West Sumatra. This research is quantitative research. The population in this study were students of Master of Management at Universitas Negeri Padang and Master of Accounting at Universitas Andalas. The sample in this research was taken by using purposive sampling, namely 81 samples. The data collection method used is a survey method in the form of a questionnaire given personally. Data processing is performed using SPSS. The results of this research indicate that Gender does not significantly influence the decision to disclose fraud to local governments in West Sumatra. The results of hypothesis testing with two way ANOVA test (two way ANOVA), showed that the supervisor support variable gets a significant value of 0,000, it can be concluded that superiors support has a significant effect on fraud disclosure decisions in local governments in West Sumatra and the protection variable also gets significant value of 0,000, so it can be concluded that protection has a significant effect on fraud disclosure decisions in local governments in West Sumatra.