bluuebunny/crossref_metadata_2025_split huggingface dataset:
THE EFFECT OF TAX AVOIDATION, EXCHANGE RATE, PROFITABILITY, LEVERAGE, TUNNELING INCENTIVE AND INTANGIBLE ASSETS ON THE DECISION TO TRANSFER PRICING
Authors: Apriani Nisa , Putri Trisandi Eka , Umiyati Indah 
Published: April 2021

This study aims to analyze the effect of tax avoidance, exchange rate, profitability, leverage, tunneling incentives and intangible assets on transfer pricing decisions. The dependent variable in this study is transfer pricing which is proxied by the value of the related party transaction (RPT) of sales. The independent variables in this study are tax avoidance, exchange rate, profitability, leverage, tunneling incentives and intangible assets.
This study uses secondary data on financial reports or annual reports that have been published by companies on the Indonesia Stock Exchange. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. By using purposive sampling method, the total overall sample in this study is 70 financial statements from 14 companies. The analytical method used uses logistic regression analysis.
The results of the analysis in this study indicate that the exchange rate, profitability, leverage, and intangible assets have a positive effect on the company's transfer pricing decision. While tax avoidance and tunneling incentives negatively affect company transfer pricing decisions.
Abundance, Distribution Patterns and Habitat Conditions of Giant Clam (Family : Tridacnidae)
Authors: Iriansyah Iriansyah , Tapilatu Ricardo F. , Hendri Hendri 
Published: April 2021

The Giant Clam has a high economic value it is because all parts of the animal can be utilized so it is very vulnerable for hunting by humans. Traditionally these animals are used by people for food, building materials, household needs and as souvenirs and also as aquarium animals. The purpose of this study is to see the relationship between species abundance and distribution patterns of Giant Clam based on the habitat conditions. Moreover, the purpose of this study case is to identify the types of Giant Clam that found and compare with research which has been done 10 years earlier. The results of the data analysis concluded that habitat conditions take effect on species abundance and distribution patterns of Giant Clam on Mansinam Island and Lemon Island in Manokwari Regency. From the results of the study found 3 types of Giant Clams with a total of 14 individuals. The number of Giant Clam species that found at the study location is almost half of the species that found in Indonesia. For 10-year period at the study location there was decrease the number of Giant Clam species by 57%, in 2009 there were found 7 species of Giant Clam whereas in 2019 only found 3 species of Giant Clams.
Analisis SWOT Pengolahan Makanan Pada Katering di Kecamatan Simokerto Surabaya Tahun 2019
Authors: Santosa Sharen Liestya , . Narwati , Sari Ernita 
Published: April 2021

Jasaboga in producing food must pay attention to the quality of food to improve food quality need to process food that is in accordance with the requirements of food sanitation hygiene. So the purpose of this study is to assess the application of food processing to catering in Simokerto Subdistrict where the components of food processing such as food processing, food processing, food equipment, and food handlers are then analyzed using SWOT Analysis (Strength, Weakness, Opportunity, and Threats). The results of the SWOT analysis will produce a Food Processing Development Strategy for Catering. This research is descriptive with research design using evaluation design with the aim of the results of this study used for improvement or improvement of activities / programs in catering. The location of the study was carried out in 3 catering in Surabaya Simokerto sub-district, using sampling techniques Total Sampling Technique. The research activity used an observation sheet to obtain data on the application of food processing at the catering district of Simokerto Surabaya. Based on the results of the study, Food Processing catering in Simokerto Surabaya District in general is good and according to existing regulations such as Food Processing Places has a Good category of 78%, Food Processing has a Good category of 67%, Food Handlers have a Good category of 72% while Cookware has a sufficient category of 64% so that repairs need to be done. In improving catering food processing can be done by utilizing the strengths and opportunities that exist among them by conducting routine monitoring of the health center, counseling on food safety and food processing methods that are good and right, and for catering in Simokerto sub-district can implement the recommended development strategy to innovate on a variety of menus to increase consumer purchasing power, take advantage of technological advance as a media for promotion and register catering to health services to obtain Jasaboga sanitary hygiene certificates.Keywords: Food processing, SWOT Analysis and Food Processing development strategy
FAKTOR RISIKO KESELAMATAN DAN KESEHATAN KERJA PADA TENAGA KERJA DI AREA PRODUKSI PABRIK GULA
Authors: Rojabiansyah Novra Herlian , . Rusmiati , Hermiyanti Pratiwi 
Published: April 2021

Pabrik Gula Kedawoeng Pasuruan memiliki track record terjadinya kecelakaan kerja pada tahun 2014 hingga 2017 di area produksi. Berdasarkan survei, bahaya yang terjadi di Area Produksi Pabrik Gula Kedawoeng yaitu pekerja tidak menggunakan Alat Pelindung Diri, mesin penggilingan bergerak tanpa pengaman, dan tingkat kebisingan yang melebihi Nilai Ambang Batas di stasiun pemurnian, stasiun penguapan, stasiun pemasakan, dan stasiun pemutaran. Tujuan penelitian ini untuk mengidentifikasi risiko keselamatan dan kesehatan kerja pekerja di Area Produksi Pabrik Gula Kedawoeng Pasuruan.Penelitian ini termasuk deskriptif kualitatif yang mengidentifikasi risiko Keselamatan dan Kesehatan Kerja di Area Produksi Pabrik Gula Kedawoeng Pasuruan dengan metode Identifikasi Risiko.Hasil penelitian menunjukkan bahwa tingkat kemungkinan terjadinya risiko Keselamatan dan Kesehatan Kerja di Area Produksi Pabrik Gula Kedawoeng Pasuruan paling banyak terdapat pada kegiatan maintenance yakni kemungkinan besar sebesar 23%. Sedangkan tingkat dampak terjadinya risiko Keselamatan dan Kesehatan Kerja di Area Produksi Pabrik Gula Kedawoeng Pasuruan paling banyak terdapat pada kegiatan maintenance yakni rendah sebesar 41%.Perusahaan disarankan membentuk departemen khusus yang menangani Sistem Manajemen Keselamatan dan Kesehatan Kerja dan karyawan disarankan untuk mematuhi kebijakan dan peraturan yang berlaku di perusahaan. Kata kunci: Risiko, Keselamatan dan Kesehatan Kerja, Area Produksi
DUKUNGAN SOSIAL TERHADAP PERILAKU PENCEGAHAN PENULARAN PENYAKIT TB PARU Di Puskesmas Perak Timur Surabaya
Authors: Kuswandari Dinar Mutiara , . Setiawan , Nerawati AT Diana 
Published: April 2021

Provinsi Jawa Timur merupakan provinsi tertinggi kedua kasus TB Paru di Indonesia. Pada tahun 2018 kasus TB Paru di Puskesmas Perak Timur Kecamatan Pabean Cantikan Kota Surabaya berjumlah 143 kasus. Kurangnya dukungan keluarga merupakan faktor penyebab masih tingginya kejadian TB Paru di Indonesia. Praktik perilaku pencegahan penularan penyakit TB Paru yang rendah merupakan faktor penyebab penyebaran TB Paru. Tujuan penelitian ini untuk mengetahui pengaruh dukungan sosial terhadap perilaku pencegahan penularan penyakit pada penderita TB Paru di wilayah kerja Puskesmas Perak Timur. Penelitian ini menggunakan desain penelitian kuantitatif dan pendekatan cross sectional study. Analisis data menggunakan Uji Regresi Linier Berganda. Sebanyak 59 responden diambil dengan simple random sampling untuk mengamati Dukungan Sosial meliputi dukungan emosional, instrumental, informasi, dan jaringan sosial. Hasil penelitian menunjukkan bahwa mayoritas penderita TB Paru di Puskesmas Perak Timur adalah laki-laki (67,8%), berpendidikan terakhir SMA (52,5%), dan berusia kategori dewasa akhir antara 36-45 tahun (27,2%). Diketahui bahwa penderita TB Paru di Puskesmas Perak Timur sebanyak 74,8% telah menerapkan perilaku pencegahan penularan penyakit yang baik. Berdasar uji regresi linier berganda di ketahui bahwa nilai R square variabel dukungan sosial adalah sebesar 0,595. Dengan nilai sumbangan relatif dukungan emosional 55,55%, dukungan instrumental 5,31%, dukungan informasi 21,21%, dan dukungan jaringan sosial 17,93%. Penelitian ini menunjukkan bahwa dukungan sosial berpengaruh kuat terhadap perilaku pencegahan penularan penyakit pada penderita TB Paru. Bagi puskesmas sebaiknya mengoptimalkan sosialisasi terkait peran dukungan sosial bagi penderita TB Paru, sehingga masyarakat dapat berperan aktif memberikan dukungan sosial untuk meningkatkan perilaku pencegahan penularan penyakit pada penderita TB Paru.
MANAJEMEN PENGENDALIAN RISIKO PADA BAGIAN PRODUKSI DI PABRIK GULA KEDAWOENG KABUPATEN PASURUAN TAHUN 2020
Authors: Sholiha Nisrina Nuha , Suryono Hadi , . Marlik 
Published: April 2021

Pabrik Gula Kedawoeng Pasuruan adalah agrobisnis perkebunan dengan produk utama core bussinesgula. Penggunaan mesin dan peralatan kerja dalam aktivitas produksi ini dapat menyebabkan adanya kebisingan pada kegiatan produksi yang dihasilkan dari pengoperasian mesin vakum pan dan gerinda berdasarkan dari hasil pengolahan data sekunder. Untuk itu perlu adanya pengelolaan manajemen risiko kesehatan dan keselamatan kerja yang baik mengacu pada pengendalian risiko untuk mencapai zero accident.Penelitian ini merupakan penelitian deskriptif kualitatif.Pengumpulan data dilakukan dengan mengolah data sekunder di Pabrik Gula Kedawoeng tahun 2020 meliputi pengukuran lingkungan fisik kerja.Objek penelitian sebanyak 179 orang pekerja area produksi.Data dianalisis menggunakan matriks AS / NZ 4360: 2004. Hasil penelitian berupa analisis dan penilaian iklim kerja di 5 area produksi terdapat 4 (empat) risiko dengan kategori rendah (Low) dan 1 (satu) risiko dengan kategori tinggi (High), pada intensitas pencahayaan terdapat 2 (dua) risiko dengan kategori rendah (Low) dan 3 (tiga) risiko kategori sedang (Medium), pada kebisingan kegiatan Maintenance terdapat 2 (dua) risiko dengan kategori rendah (Low) dan 3 (tiga) risiko dengan kategori sedang (Medium), dan pada tingkat kebisingan kegiatan produksi terdapat 1 (satu) risiko dengan kategori sedang (Medium) dan 4 (risiko) dengan kategori sangat tinggi (Very High).Perlu adanya pengendalian risiko pada area produksi dengan risiko kategori tinggi (High).Salah satunya dengan memperbaiki manajemen P2K3 dalam hal mengurangi tingkat risiko kecelakaan kerja yang ada di pabrik tersebut.
RANCANG BANGUN RUBBER DAMPER PADA LORI INSPEKSI ELEKTRIK
Authors: Widya Prasetya Henry , Sanjaya Atmaja Dadang , Dwi Pamungkas Hanung 
Published: April 2021

Sistem suspensi merupakan komponen penting dalam kendaraan, karena berfungsi sebagai peredam getaran bagi kendaraan ketika dikendarai oleh penggunanya. Ada beberapa jenis sistem suspensi yang diterapkan pada kendaraan. Salah satu komponen yang paling penting dalam meredam getaran adalah karet.
Pembuatan suspensi karet dimulai dari perencanaan. Perencanaan ini meliputi proses desain dan pemilihan material. Desain karet menggunakan software autodesc inventor dengan memperhatikan kekuatan karet. Desain lebih menitik beratkan pada kekuatan karet ketika menerima beban. Lori inspeksi dirancang dengan kecepatan operasional 20 Km/jam dan kecepatan maksimum 25 Km/jam. Pemilihan bahan dengan menggunakan beberapa campuran bahan kimia dan karet alam yang dominan untuk menambah kekuatan karet.
Pembuatan karet dilakukan di tempat industri karet CV Juwahir Berdikari yang berada di Gorang gareng kabupaten Magetan. Dengan beberapa tahapan proses yang membutuhkan mesin khusus untuk menghasilkan produk dari karet. Proses produksi tersebut dimulai dari pencampuran komposisi bahan karet, penyiapan cetakan karet, dan pengepresan kemudian finishing. Hasil dari pembuatan karet akan dipasang di chasis lori inspeksi.
PERAMPASAN ASET HASIL TINDAK PIDANA KORUPSI TANPA PEMIDANAAN (NON-CONVICTION BASED ASSET FORFEITURE) BERDASARKAN HUKUM INDONESIA DAN UNITED NATIONS CONVENTION AGAINST CORRUPTION (UNCAC)
Authors: Abdullah Fathin , Eddy Prof. Triono , Marlina Dr 
Published: April 2021

Asset forfeiture is a solution to the problem asset forfeiture when a person cannot be criminally prosecuted on the grounds of death or cannot follow the criminal prosecution process as referred to in Article 77 and Article 83 of the Criminal Code of Indonesia. NCB Asset Forfeiture wants the seizure of assets resulting from corruption crimes without having to wait for a criminal verdict and is an alternative if a corruptor can’t criminally prosecuted. The regulation of asset seizure resulting from corruption by mechanism without criminalization in Indonesian law is stipulated in Article 32, Article 33, Article 34, and Article 38C of the Law of the Republic of Indonesia Number 20 of 2001 concerning Amendments to Law No. 31 of 1999 concerning the Eradication of Corruption Crimes while the arrangement of asset forfeiture resulting from corruption crimes by mechanism without criminalization to UNCAC is stipulated in Article 54 chapter (1) letter c UNCAC. The application of NCB Asset Forfeiture in Indonesia in addition to being implemented based on the Law on the Eradication of Corruption Crimes, the State Attorney must be able to prove there has been a real loss of state finances, financial losses of the country due to corruption crimes and there are guarantees from corruptors to facilitate the application of asset seizures resulting from corruption without criminalization. Keywords: Asset Forfeiture, Proceeds of Corruption, Without Criminalization, United Nations Convention Against Corruption.
The cone method: Inferring decision times from single-trial 3D movement trajectories in choice behavior
Authors: Ulbrich Philipp , Gail Alexander 
Published: April 2021

AbstractOngoing goal-directed movements can be rapidly adjusted following new environmental information, e.g., when chasing pray or foraging. This makes movement trajectories in go-before-you-know decision-making a suitable behavioral readout of the ongoing decision process. Yet, existing methods of movement analysis are often based on statistically comparing two groups of trial-averaged trajectories and are not easily applied to three-dimensional data, preventing them from being applicable to natural free behavior. We developed and tested the cone method to estimate the point of overt commitment (POC) along a single two- or three-dimensional trajectory, i.e., the position where the movement is adjusted towards a newly selected spatial target. In Experiment 1, we established a “ground truth” data set in which the cone method successfully identified the experimentally constrained POCs across a wide range of all but the shallowest adjustment angles. In Experiment 2, we demonstrate the power of the method in a typical decision-making task with expected decision time differences known from previous findings. The POCs identified by cone method matched these expected effects. In both experiments, we compared the cone method’s single trial performance with a trial-averaging method and obtained comparable results. We discuss the advantages of the single-trajectory cone method over trial-averaging methods and possible applications beyond the examples presented in this study. The cone method provides a distinct addition to existing tools used to study decisions during ongoing movement behavior, which we consider particularly promising towards studies of non-repetitive free behavior.
Estimating Lifetimes of UV-selected Massive Galaxies at 0.5 ≤ z ≤ 2.5 in the COSMOS/UltraVISTA Field through Clustering Analyses
Authors: Lin Xiaozhi , Fang Guanwen , Xue Yongquan , Fan Lulu , Kong Xu 
Published: April 2021

Abstract
To investigate the lifetimes of red sequence (RS), blue cloud (BC), and green valley (GV) galaxies, we derive their lifetimes using clustering analyses at 0.5 ≤ z ≤ 2.5 in the COSMOS/UltraVISTA field. Several essentials that may influence the lifetime estimation have been explored, including the dark matter (DM) halo mass function (HMF), the width of the redshift bin, the growth of DM halos within each redshift bin, and the stellar mass. We find that the HMF difference results in scatters of ∼0.2 dex on the lifetime estimation, adopting a redshift bin width of Δz = 0.5 is good enough to estimate the lifetime, and no significant effect on lifetime estimation is found due to the growth of DM halos within each redshift bin. The galaxy subsamples with higher stellar masses generally have shorter lifetimes, but the lifetimes in different subsamples at z > 1.5 tend to be independent of stellar mass. Consistently, the clustering-based lifetime for each galaxy subsample agrees well with that inferred using the spectral energy distribution modeling. Moreover, the lifetimes of the RS and BC galaxies also coincide well with their typical gas-depletion timescales attributed to the consumption of star formation. Interestingly, the distinct lifetime behaviors of the GV galaxies at z ≤ 1.5 and z > 1.5 cannot be fully accounted for by their gas-depletion timescales. Instead, this discrepancy between the lifetimes and gas-depletion timescales of the GV galaxies suggests that there are additional physical processes, such as feedback of active galactic nuclei, which accelerates the quenching of GV galaxies at high redshifts.
Accretion-modified Stars in Accretion Disks of Active Galactic Nuclei: Slowly Transient Appearance
Authors: Wang Jian-Min , Liu Jun-Rong , Ho Luis C. , Du Pu 
Published: April 2021

Abstract
Compact objects are expected to exist in the accretion disks of supermassive black holes (SMBHs) in active galactic nuclei (AGNs), and in the presence of such a dense environment (∼1014 cm−3), they will form a new kind of stellar population denoted as accretion-modified stars (AMSs). This hypothesis is supported by recent LIGO/Virgo detection of the mergers of very high-mass stellar binary black holes (BHs). We show that the AMSs will be trapped by the SMBH disk within a typical AGN lifetime. In the context of SMBH disks, the rates of Bondi accretion onto BHs are ∼109
L
Edd/c
2, where L
Edd is the Eddington luminosity and c is the speed of light. Outflows developed from the hyper-Eddington accretion strongly impact the Bondi sphere and induce episodic accretion. We show that the hyper-Eddington accretion will be halted after an accretion interval of t
a ∼ 105
m
1 s, where m
1 = m
•/10M
⊙ is the BH mass. The kinetic energy of the outflows accumulated during t
a is equivalent to 10 supernovae driving an explosion of the Bondi sphere and developing blast waves. We demonstrate that a synchrotron flare from relativistic electrons accelerated by the blast waves peaks in the soft X-ray band (∼0.1 keV), significantly contributing to the radio, optical, UV, and soft X-ray emission of typical radio-quiet quasars. External inverse Compton scattering of the electrons peaks around 40 GeV and is detectable through Fermi-LAT. The flare, decaying with t
−6/5 with a few months, will appear as a slowly varying transient. The flares, occurring at a rate of a few per year in radio-quiet quasars, provide a new mechanism for explaining AGN variability.
Sexe / Sexualité. Des sales mots ? Des maux sales ?
Authors: Vignau Sonia 
Published: April 2021

La sexualité est très fréquemment objet de censure. Est-il alors possible de parler de sexe, de sexualité simplement, que ce soit en couple, en groupe ? Le faire en toute liberté sans que cela génère embarras, gêne, honte…? Lorsque cette thématique, sexe/sexualité, s’est « invitée » dans le cabinet de cette thérapeute de façon prégnante, elle démarrait tout juste son activité de Gestalt-thérapeute. Les passerelles et les effets de miroir ont été malmenants pour elle durant les premiers mois… Alors qu’elle pensait être en paix avec ce thème, elle a vécu de nombreux tsunamis qui lui auront au fil du temps beaucoup appris, quant à une modalité d’être au monde qu’elle n’avait jamais côtoyée. Ce texte concerne une relation thérapeutique qui s’est déroulée pendant neuf mois.
Fiscalité locale et dynamique d’emploi des territoires : analyse empirique sur les communes françaises
Authors: Chtioui Matthieu , Levratto Nadine 
Published: April 2021

La fiscalité locale et les dépenses d’équipement font partie des leviers d’action dont disposent les pouvoirs locaux pour favoriser le développement du territoire et la croissance économique. Cet article analyse si et dans quelle mesure les variations de l’emploi observées localement sont déterminées par les taxes qui s’appliquent aux entreprises. Il s’appuie pour ce faire sur des données françaises structurées par communes au cours de la période 2011-2015 qui débute au moment où est intervenue une profonde réforme de la fiscalité locale. Nos résultats montrent que la fiscalité n’exerce que peu, voire pas, d’influence sur les fluctuations de l’emploi mais que ces dernières sont en revanche sensibles aux dépenses d’équipement des communes. Ils confirment en partie la thèse selon laquelle les taxes collectées localement servent à réaliser des dépenses bénéfiques pour l’ensemble des unités de production présentes sur un territoire. Classification JEL : R11, R38, O18.
Comparative study of recovery of airway reflexes and cognitive function following sevoflurane versus desflurane anaesthesia
Authors: Saha Mousumi , Saxena Kirti N , Wadhwa Bharti 
Published: April 2021

Background and Aims:
Sevoflurane and desflurane have almost similar blood-gas solubility but recent studies suggest that desflurane compared to sevoflurane leads to faster recovery of airway reflexes, but the recovery of cognitive function varies significantly. We conducted this study to compare the times of recovery from anaesthesia following desflurane versus sevoflurane anaesthesia.

Methods:
This randomised double-blinded study was conducted on 60 patients of American Society of Anesthesiologists (ASA) classification I–II, age between 18 and 60 years with body mass index (BMI) ≤30 kg/m2 who underwent elective cholecystectomy. A standard general anaesthesia protocol was followed with either sevoflurane (group A = 30 patients) or desflurane (group B = 30 patients) along with bispectral index and neuromuscular monitoring. Following extubation, tests for recovery of airway reflexes and cognitive function were conducted and various time intervals were noted. Statistical analysis was carried out using Statistical Package for Social Sciences (SPSS) standard software version 17.

Results:
The mean time from first verbal response to first passing the swallowing test was comparable in both the groups (5.50 ± 3.45 vs. 4.10 ± 3.42 min, P value = 0.120). Patients receiving desflurane showed faster response to verbal commands (5.93 ± 4.13 vs. 8.20 ± 3.39 min, P value = 0.024), passed the swallowing test earlier (10.03 ± 4.97 vs. 13.70 ± 3.48 min, P value = 0.009) and Short orientation memory concentration test (SOMCT) earlier (9.83 ± 4.51 vs. 14.10 ± 4.31 min, P value ≤0.001) compared to sevoflurane.

Conclusion:
In patients undergoing laparoscopic cholecystectomy under controlled conditions, earlier recovery is seen with desflurane compared to sevoflurane.