bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Pajak, Profitabilitas, dan Kepemilikan Asing terhadap Keputusan Transfer Pricing
Authors: Prasetio Juang , Saputri Mashuri Ayunita Ajengtiyas 
Published: February 2021

Penelitian ini bertujuan untuk mengetahui pengaruh Pajak, Profitabilitas, dan Kepemilikan Asing Terhadap Keputusan Transfer Pricing. Penelitian ini menggunakan seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2018. Pemilihan sampel data ditentukan dengan menggunakan metode purposive sampling sehingga terkumpul sebanyak 26 perusahaan manufaktur sebagai sampel penelitian. Pengujian hipotesis yang digunakan adalah Analisis Regresi Logistik dengan program SPSS 25 dan tingkat pengaruh signifikan 5% (0,05). Hasil dari pengujian ini menunjukan bahwa (1) tidak terdapat pengaruh Pajak yang diukur dengan cash effective tax rate (CETR) terhadap Transfer Pricing dengan tingkat signifikan sebesar 0,588 lebih besar dari taraf yang ditentukan α = 0,05, (2) tidak terdapat pengaruh antara Profitabilitas yang diukur dengan return on total assets (ROA) terhadap Transfer Pricing dengan tingkat signifikansi sebesar 0,161 lebih besar dari taraf yang ditentukan α = 0,05, (3) terdapat pengaruh antara Kepemilikan Asing berdasarkan pada besarnya kepemilikan saham asing yang melebihi 20% terhadap Transfer Pricing dengan tingkat signifikansi sebesar 0,008 lebih kecil dari taraf yang ditentukan α = 0,05. Kata kunci: Transfer Pricing, Pajak, Profitabilitas, dan Kepemilikan Asing
THE USE OF SKIMMING STRATEGI TO IMPROVE STUDENTS’ READING COMPREHENSION : A STUDY AT UNIVERSITY OF TIMOR
Authors: Asa Sefrina Maria Seuk , Saleh Noer Jihad , Harun H. Sudarmin 
Published: February 2021

The objectives of the research were to find out if there was any significant improvement of students’ comprehension in reading through skimming technique.the use of this research is pre-experiment design, based one group pre-test and post-test. The subjects of this research were the second semester students at University of Timor. The result of research showed that score mean post-test is higher of the pre-test. The score mean pre-test is 39.38 up to post-test is 73.50 it means that, after treatment the students has the higher score mean post-test. The result t-test of the students pre-test and pos-test is 13.68, than the result standar deviation of pre-test is 16.79 and than post-test of standar deviation is 11.82. there was a statistically significant improvement of students’ reading comprehension. This suggests that the skimming technique can facilitate the students to improve their reading comprehension.
KEPATUHAN PERAWATAN DIRI PASIEN HIPERTENSI: A SYSTEMATIC REVIEW
Authors: Berek Pius A. L. , Fouk Maria Fatimah W. A. 
Published: February 2021

Hipertensi yang merupakan salah satu penyakit tidak menular ini perlu mendapat perhatian yang serius dan ditangani secara “nation wide” mengingat prevalensi yang cukup tinggi dan biasanya individu tidak menyadari bahwa dirinya sedang menderita hipertensi. Umumnya baru diketahui ketika mereka datang berobat ke tempat pelayanan kesehatan karena sakit atau keluhan lainnya, sehingga hipertensi sering dikenal dengan istilah “the silent killer”. Tujuan dari sistematik review ini adalah untuk mendeskripsikan, menganalisis kepatuhan perwatan diri pasien hipertensi melalui hasil-hasil penelitian terdahulu. Desain menggunakan sistematik review narative. Metode yang digunakan adalah menggunakan metode Prisma dan memilih artikel yang dipublikasikan melalui empat database ilmiah digunakan untuk mendapatkan sumber-sumber relevan yang berhubungan dengan masalah spesifik terkait perawatan diri pasien hipertensi, yaitu ProQuest, Ebsco, ScienceDirect dengan keyword yang sama dan dipublikasikan tahun 2000-2019. Didapatkan 11 artikel yang dianalisa dalam proses sistematik review ini. Ditemukan bahwa pasien hipertensi cenderung tidak patuh dalam penatalaksanaan penyakitnya karena beberapa hal diantaranya adalah karena pengobatan dalam jangka waktu yang lama, mengambil obat yang kurang dari yang diresepkan, bahkan kadang-kadang pasien menganggap bahwa mengambil obat itu adalah tugas keluarga mengambilnya. Kombinasi obat yang banyak juga menjadi hambatan mereka untuk mengkonsumsinya secara rutin. Sumber daya manusia menjadi modal utama dalam meningkatkan selfcare terutama dalam manajemen antihipertensi. Disimpulkan bahwa review ini memberikan kontribusi yang besar dalam mengembangkan teori untuk mengatasi masalah hipertensi ini dengan baik.
GAMBARAN TINGKAT KECEMASAN REMAJA PUTRI DALAM MENGHADAPI HAID PERTAMA KALI (MENARCHE) PADA SISWI KELAS VII SMP NEGERI 1 ATAMBUA
Authors: Syarif Sakinah Ekawati , Mau Djulianus Tes , Anugrahini Christina 
Published: February 2021

Haid pertama kali diartikan sebagai permulaan menstruasi pada seorang gadis pada masa Pubertas, yang biasanya muncul pada usia 11 sampai 14 tahun. Gejala yang sering menyertai ialah muncul Perasaan bingung, gelisah atau cemas, tidak nyaman selalu menyelimuti, seorang wanita yang mengalami menstruasi pertama kali. Penelitian ini dilakukan untuk mengetahui Gambaran tingkat kecemasan Remaja Putri dalam Menghadapi Haid Pertama Kali (Menarche) pada Siswi Kelas VII SMP Negeri 1 Atambua. Populasi adalah siswa remaja kelas VIIS MP Negeri 1 Atambua, sampel sebanyak 163 responden yang memenuhi kriteria teknik pengambilan dengan purpose sampling, jenis penelitian kuantitatif dengan metode deskriptif Hasil penelitian didapatkan dari 163 responden sebanyak 26 responden (15,9%) mengalami cemas ringan, dan sebanyak 47 responden (28,8%) mengalami cemas sedang hal ini kemungkinan dari beberapa sisiwi remaja putri yang mungkin telah terpapar informasi tentang pengetahuan haid pertama kali sehingga ada beberapa anak bisa mengatasi tingkat kecemasannya, dan sebanyak 52 responden (31,9%) mengalami cemas berat, dan 38 responden (23,3%) mengalami panik. hal ini berarti sebagian besar responden belum mengerti tentang perubahan didalam dirinya (baik perubahan psikologis maupun fisiologis) dan kurangnya informasi.
ASUHAN KEPERAWATAN PADA Nn. G.B DAN Tn.M.B.A YANG MENGALAMI HIV/AIDS DENGAN MASALAH PERUBAHAN MEMBRAN MUKOSA ORAL DI RUANG MELATI DAN FLAMBOYAN RSUD Mgr. GABRIEL MANEK, SVD ATAMBUA
Authors: Manafe Arny Munika , Fouk Maria Fatimah W. A , Ratu Melkianus 
Published: February 2021

Latar belakang : Virus yang di kenal sebagai Human T Lymphotropic Virus Type III ( HTLV III ) atau sekarang yang lasim di sebut Human Immunodeficiency Virus ( HIV ). HIV dapat berkembang lebih lanjut menjadi Acquired Immunodeficiency Syndrome (AIDS). Acquire Immunodefiency Sydrom (AIDS adalah kumpulan gejala penyakit akibat menurunnya sistem kekebalan tubuh oleh virus. Tujuan : Mahasiswa mampu memberikan tindakan bagaiamana perawatan pada pasien HIV/AIDS dengan Perubahan Membran Mukosa Oral yang meliputi pengkajian, diagnosa keperawatan, perencanaan, pelaksanan dan evaluasi. Metode penelitian: Studi kasus yaitu studi yang mengekspolarasikan suatu masalah asuhan keperawatan pada Nn.G.B dan Tn. M.B.A yang mengalami HIV/AIDS dengan perubahan membran mukosa oral. Hasil: Setelah diberikan Asuhan keperawatan pada Nn. G.B dan Tn. M.B.A dengan perubahan membran mukosa oralyang sudah teratasi. Kesimpulan : Berdasarkan pembahasan pada bab IV terdahulu maka penulis mengambil kesimpulan dan saran pada Nn.G.B dan Tn.M.B.A dengan proses keperawatan yang terdiri dari Pengkajian, Diagnosa keperawatan, Perencanaan, Pelaksanaan dan Evaluasi masalah teratasi.
Analisis Kinerja Rentabilitas Dan Solvabilitas Sektor Kosmetik Dan Rumah Tangga (Studi Kasus Perusahaan Yang Terdaftar Di Bursa Efek Indonesia)
Authors: Halimah Ima , Norisanti Nor , Mulia Z Faizal 
Published: February 2021

This study discusses the analysis of capital structures that measure profitability and solvability in cosmetic companies listed on the Indonesia Stock Exchange. This research uses descriptive method, the data used secondary data consisting of financial statements of cosmetics companies for the period 2015 to 2017. Using horizontal analysis for capital structure, return on equity (ROE), debt to equity ratio (DER), long term debt to equity ratio (LTDtER) and uses industry standard averages. The results show that PT Unilever Indonesia Tbk can exceed the average value of the industry standard and the value generated for returns on equity, debt to equity ratio, and long-term debt to equity ratio the higher compared to other cosmetic companies. Companies with returns on equity, debt to equity ratios and long-term debt-to-equity ratios that obtain low scores are PT. Kino Indonesia Tbk and PT. Mustika Ratu Tbk because the value obtained cannot always be obtained by the industry standard average value.
Keyword : Capital Structure, Returns On Equity, Debt To Equity Ratios, Long Term Debt To Equity Ratios
ПРОБАЦІЯ ЯК ІНСТРУМЕНТ ВИПРАВЛЕННЯ ОСІБ
Authors: Івчук Ю. Ю. , Івчук М. Ю. , Нікітіна О. В. 
Published: February 2021

Питанню застосування покарань, не пов'язаних з ізоляцією засудженого від суспільства,у тому числі пробації, приділяється особлива увага у всьому світі.Інститут пробації має довгострокову історію становлення та розвитку в різних країнах світу та на цей час вже став невід'ємною частиною держави і соціуму, який виступає необхідним інструментом для здійснення контролю, нагляду, реабілітації та соціалізації правопорушників, сприяє реінтеграції правопорушника в суспільство. Разом з тим, інститут пробації є важливим фактором в запобіганні рецидиву та мінімізує витрати для держави, необхідні для утримання осіб в пенітенціарних установах. У порівнянні із зарубіжними країнами, для України інститут пробації є відносно новим явищем, якому сприяли світовий та європейський досвід і стандарти, основою яких є розвиток використання санкцій та заходів, виконання яких не пов'язане з позбавленням волі, метою яких є забезпечення принципу гуманізму як невід’ємної складової нової кримінально-виконавчої політики держави. Період впровадження даного інституту в систему кримінальної юстиції України ще до кінця не завершений.
В Україні існує відносна проблематика щодо рецидивної злочинності, яка є загальнонаціональною, оскільки в порівнянні з минулими роками, рівень рецидивної злочинності в Україні є досить високим. Це підтверджує певні недоліки у функціонуванні існуючої системи як щодо покарань, пов’язаних із позбавленням волі, так і системи альтернативних видів покарань.Для попередження рецидивної злочинності актуальним є вдосконалення діяльності пенітенціарної та наглядової пробації. Пенітенціарна пробація є тим інструментом, за допомогою якого повинна відбуватися підготовка осіб, які відбувають покарання у виді обмеження волі або позбавлення волі на певний строк, до звільнення з метою трудового і побутового влаштування таких осіб після звільнення за обраним ними місцем проживання.Застосування наглядової пробаціїдозволить убезпечити суспільство від вчинення повторних кримінальних правопорушень особами, засудженими до альтернативних позбавленню волі видів покарань шляхом їх виправлення
Стаття присвячена питаннямвизначення місця пробації в системі протидії рецидивної злочинності, надання характеристик та визначення особливостей пенітенціарної та наглядової пробації щодо засуджених.
Ключові слова: пробація, рецідив злочину, пенітенціарна пробація, наглядова пробація.
Service-Oriented Architecture of E-Government: Characteristics of the Anglo-American Model and Peculiarities of its Implementation in Ukraine
Authors: NAKONECHNYI Andrii , KOLISNICHENKO Natalia 
Published: February 2021

In the paper the advantages of the service-oriented architecture of e-government and its prospects for Ukraine are revealed. Service-oriented e-government is governed by a service-oriented architecture. Service-oriented architecture is the functionality of software as services aiming to establish compatibility in their provision. The model of service-oriented e-government architecture is divided into five layers (levels), arranged from bottom to top: operational level, semantic level, service level, process level, presentation level. The practice of service-oriented e-government in foreign countries is studies: USA, Canada, and Great Britain. These countries implement the so-called Anglo-American model of informatization of the state, which is based on: removal of redundant functions of government, delivery of public services to citizens, meeting the needs of citizens through information technology. This model promotes the development of transactions, payment for services via the Internet. Foreign experience shows that a key feature of government activities is to ensure the success of the implemented actions, as well as to control the quality and scope of services. Therefore, when developing e-government projects, the governments take their efforts to get the corresponding positive consequences in the availability of services: providing quality services to citizens and businesses; increasing revenues; easing the financial burden on federal and local governments, primarily by reducing documents and electronic services on the Internet.
The trends of the model implementation in Ukraine are studies. The evolution of the issue included the Program «Electronic Ukraine», the realization of the E-Government Information System. The further steps are analyzed based on the information from the official website of the Ministry of Digital Transformation of Ukraine which provides the cases of service-oriented state (Popular services). The projects of the Ministry on Digital State digitize many services, update their legal framework, streamline the activity of state registers, and provide technical capabilities and data protection. It is concluded that service-oriented architecture of e-government is characterized by the features of its implementation based on such principles as: information-centric approach; the principle of a common platform, which focuses on creating an open information environment and common technological infrastructure for more effective collaboration of all participants and users of e-government; the principle of user orientation (all e-government activities are aimed at meeting the needs of service consumers); the principle of security and confidentiality.
Problems of Transport of Agriculture on Innovative Development and Mechanisms of State Regulation on Increasing Efficiency of Introduction of Innovation Technologies
Authors: SHPORTIUK Nataliia 
Published: February 2021

Innovative development is a prerequisite for the long-term sustainable functioning of agro-industrial enterprises. Activation of the innovation process, considered as a prerequisite for economic growth, is constrained by the lack of formalized decision-making apparatus and the assessment of its consequences. In order to manage the innovative development of agroindustrial enterprises in contemporary conditions, it is necessary to study the theoretical and methodological foundations of modeling and forecasting of their innovation activity, which has become a characteristic tendency of the economic situation in agriculture in recent years. The complexity of agricultural production and its specificity determine the peculiarity of approaches and methods of managing innovation activity, combining different types of innovations, strengthening the role of the state in their promotion.
The agrarian sector of the economy is practically completely dependent on foreign manufacturers of technology, which, of course, also reduces the level of food security of our country.
The existing innovative potential in agriculture in Ukraine is not used in full. The meaning of state innovation policy is that, while maintaining the accumulated scientific and technical potential to the maximum extent, and develop mechanisms that stimulate not only the development of innovative processes, but also the development of their results.
The main directions of innovation policy in agriculture include:

provision of legal regulation of innovation development and protection of the interests of its participants;
implementation of direct and indirect support of agricultural producers in the creation and development of innovations;
definition and implementation of the priority development of agrarian industrial complex;
development of effective forms of partnership and cooperation, formation of appropriate organizational and economic structures;
training of personnel in the field of innovation activity;
priority development of material and technical base;
development of international cooperation in the field of innovations.

The state, based on the recommendations of science, should be called in a timely manner to send agribusiness clear and clear signals about the most promising areas of production activity, to orientate and direct its business activity in the necessary direction for society, to indicate ways to overcome the lag of our agriculture from the level of highly developed countries of the world.
Professional Training of Public Servants as a Condition of Realization of Professional Project
Authors: LYPOVSKA Nataliia , ATAMANCHUK Pavlo 
Published: February 2021

The purpose of the study is to substantiate the need to support the system of professional training of public servants as a necessary condition for the modernization of public service.
The methodological basis of the work is a socio-cultural approach in combination with the methods of sociological diagnostics – questionnaires and observation.
Substantiated conditions for the implementation of the professional project of civil servants in Ukraine. It is emphasized that maintaining an integrated system of vocational training has significant advantages, such as: ensuring the appropriate level and quality of educational programs, the formation of vocational education and research environment, taking into account the educational needs of public servants. Application of research results: Emphasis is placed on the need to amend the Concept of reforming the system of professional training of civil servants, heads of local state administrations, their first deputies and deputies, local government officials and deputies of local councils to preserve the priority of the National Academy of Public Administration and its regional institutes. Іn the integrated system of professional training of public servants.
It is proved that the integral implementation of the professional project of public servants is possible only if the system of elite education is preserved.
Study of Extra intestinal E.coli and their resistant pattern in a tertiary care hospital of Bangladesh.
Authors: Ferdous Jannatul , Begum Taslima , Akter Taslima , Mohammad Murshed - , Jahan Noor , Shahnaz Sabeena 
Published: February 2021

E.coli is one of the most important gram negative bacterial pathogen in human and can be subdivided into the following; (i) intestinal non-pathogenic, commensal variants (ii) Intestinal pathogenic isolates and (iii) extra intestinal pathogenic E.colior ExPEC isolates. ExPEC causes the vast majority of urinary tract infections (UTIs), is a leading cause of adult bacteremia and is the second most common cause of neonatal meningitis. The clinical specimens obtained from patients admitted in Holy Family Red Crescent Medical College Hospital (HFRCMCH) from January 2014 to December 2016. All laboratory works were performed in department of microbiology and immunology of HFRCMCH. The infection rate was maximum in urine (89%) followed by blood (5%), pus (5%) and others (1%). Most of the ExPEC were isolated from outdoor department 62.6%. ExPEC displayed higher resistance to many antibiotics like 75% resistant to Ampiciline , 55% resistant to Cotrimazole, 22% resistant to Gentamycin, 17% resistant to Nitrofurantoin, 55% resistant to Ciprofloxacin, 70% resistant to Ceftriaxone, 82% resistant to Cefalexin, 50% resistant to Azithromycin, 10% resistant to Amikacin, 48% resistant to Tetracycline, 7% resistant to Imipenem and 8% resistant to Meropenem. In conclusion, there were high resistant rate to commonly available antibiotics. It seems that appropriate and judicial use of antibiotics may help to control the evolving problem of drug resistance towards ExPEC.
Bangladesh J Med Microbiol 2017; 11 (1): 10-13
Comparison between Flexor Carpi Radialis and Flexor Carpi Ulnaris Tendon Transfer for Fingers’ Extension in High Radial Nerve Palsy
Authors: Sen Sumon Kumar , Datta Nakul Kumar , Misra Dipendra , Khan Zahidul Hak , Islam Jahidul , Sen Susmita , Chowdhury Rumpa Mani , Das Krishna Priya 
Published: February 2021

The hand grip is severely impaired following high radial nerve palsy due to loss of extension of the wrist, metacarpo- phalangeal joint of fingers and thumb. If radial nerve does not show neural recovery following conservative or surgical repair during the optimum time, tendon transfer is considered the standard treatment. To evaluate and compare the clinical outcome between flexor carpi radialis and flexor carpiulnaris tendon transfer for fingers’ extension in high radial nerve palsy. This randomized controlled trial study was carried out in the Department of Orthopedic Surgery, Bangabandhu Sheikh Mujib Medical University, Dhaka over a period of two years from January 2013 to December 2014. A total of 30 patients with high radial nerve palsy were recruited, 15 patients were gone through Flexor Carpi Radialis tendon transfer procedure (FCR group) and the rest 15 patients were gone through Flexor Carpi Ulnaris tendon transfer procedure(FCU group). The patients were followed up for 12 weeks after surgical intervention. Out of all patients, 86.7% male were encountered in each group. The mean age was found 31.07±9.14 years in FCR group and 33.60±10.79 years in FCU group. Humerus fracture was remained a major cause of radial nerve palsy in both FCR and FCU groups (26.7% vs. 33.3%). In final follow-up at 12th week, no extension deficit was observed at MCP joint (93.3% vs. 80.0%, p>0.05).The end result of surgical intervention was found satisfactory equally in both the groups (86.7%). In case of high radial nerve palsy, both FCR and FCU tendon transfer procedures are effective forfingers’ extension at MCP joint.
Bangladesh Med J. 2019 Sep; 48 (3): 9-15
Intraoperative Consultation (Frozen Section) in the Diagnosis of Ovarian Tumour
Authors: Ferdous Jannatul , Chowdhury Shiuly , Begum Ferdousy , Akhter Shabnam , Khatun Sabera , Faika Jakanta 
Published: February 2021

Ovarian cancer is a devastating disease preoperative evaluation of the patients with an ovarian tumour is difficult. So frozen section biopsy of ovarian tumour is important to determine the extent of surgery. This retrospective cross-sectional study was carried out in the Department of Gynaecological Oncology, Bangabandhu Sheikh Mujib Medical University from August 2016 to July 2017 to determine the validity of frozen section biopsy in the diagnosis of ovarian tumour. Fifty cases of ovarian tumour underwent frozen section biopsy were included by purposive sampling. Histopathological finding was taken as the gold standard. Data was analyzed by SPSS version 16. The sensitivity of frozen section in the diagnosis of benign, borderline and malignant were 100%, 100% and 97.67% respectively as well as the specificities were 100%, 97.96% and 100% respectively. Similarly the accuracy, PPV, NPV for the benign, borderline and malignant ovarian tumour were also high except the borderline tumour which had low PPV.
Bangladesh Med J. 2019 Sep; 48 (3): 34-38