bluuebunny/crossref_metadata_2025_split huggingface dataset:
EVALUASI PENERAPAN BASIS AKRUAL DALAM PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SIBOLGA, STUDI KASUS PADA PEMERINTAH KOTA SIBOLGA
Authors: Gabriella Sinaga Jocelyn Sarah , P. S Yusep  P. S Friya , Nugroho Herbirowo 
Published: June 2021

EVALUASI PENERAPAN BASIS AKRUAL DALAM PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SIBOLGA, STUDI KASUS PADAPEMERINTAH KOTA SIBOLGA Jocelyn Sarah Gabriella Sinaga jocelynsarahgs@gmail.com Yusep Friya P. S yosep.friya@akuntansi.pnj.ac.id Herbirowo Nugroho herbirowo@rocketmail.com Program Studi Akuntansi Keuangan Terapan Politeknik Negeri Jakarta ABSTRACTThis study aims to evaluate the accordance of financial statements of Government of Sibolgato the applicable Governmental Accounting Standards. The methodology of this study is appliedresearch and uses qualitative method. The object of this study is the recording and presentation of Financial Statement of Sibolga for 2017. Data used in this study contains primary data by interviewing parties related to the making of financial statements and secondary data in the form of financial statements themselves and theoretical articles. The data analysist used are selecting related documents and evaluating the reports’ accordance to the standard. This study shows that Government of Sibolga has applied accrual basis in the making of the financial statements, but it is not entirely correct according to the Governmental Accounting Standards. This happened due to several problems related to the application of accrual basis to the financial statements, which involve the accounting application, standards, and the lack of training and socialization done regarding the applicable Governmental Accounting Standards. KEYWORDS: ACCUAL BASIS, GOVERNMENTAL ACCOUNTING STANDARDS, FINANCIAL STATEMENT ABSTRAKPenelitian ini bertujuan untuk mengevaluasi kesesuaian laporan keuangan yang telah dibuatPemerintah Kota Sibolga dengan Standar Akuntansi Pemerintahan yang berlaku. Metodologi yang digunakan dalam penelitian ini adalah penelitian terapan dan bersifat kualitatif. Objek yang diteliti dalam penelitian ini adalah pencatatan dan penyajian LKPD Kota Sibolga Tahun Anggaran 2017. Data penelitian yang digunakan adalah data primer hasil dari wawancara dengan pihak yang berkaitan langsung dengan penyusunan LKPD dan data sekunder berupa LKPD Kota Sibolga dan artikel teoritis. Teknik analisis dilakukan dengan mengumpulkan data yang diperlukan dan mengevaluasi LKPD dengan SAP yang berlaku. Hasil penelitian menunjukkan bahwa Pemerintah Kota Sibolga sudah menerapkan basis akrual dalam penyusunan LKPD Kota Sibolga, namun belum sepenuhnya sesuai dengan SAP yang berlaku. Hal ini disebabkan karena adanya beberapa permasalahan terkait penerapan basis akrual pada LKPD Kota Sibolga yaitu aplikasi akuntansi, kebijakan akuntansi, serta kurangnya pelatihan dan sosialisasi terkait SAP berbasis akrual. Kata kunci: basis akrual, standar akuntansi pemerintahan, laporan keuang
ANALISIS FAKTOR YANG MEMPENGARUHI PERENCANAAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Rachayu Fauziyah Fitriyanti , Warsini Sabar , Rozza Sylvia 
Published: June 2021

ANALISIS FAKTOR YANG MEMPENGARUHI PERENCANAAN PAJAK PADA PERUSAHAAN MANUFAKTURYANG TERDAFTAR DI BURSA EFEK INDONESIA Fauziyah Fitriyanti Rachayu fauziyahfrachayu@gmail.com Sabar Warsini sabar.warsini@akuntansi.pnj.ac.id Sylvia Rozza sylvia_rozza@yahoo.com ABSTRACTThis research aims to examine and analyse factors that are affecting tax planning oncompanies using effective tax rate as the indicator. The said factors are firm size, leverage, inventory intensity, profitability, and foreign income of a company. The sample of this study were 47 listedmanufacturing companies in Indonesia Stock Exchange (BEI) from the year 2014 to 2018. The tools used in this analysis were data panel regression, t test, F test, and the coefficient of determination. The result of this study shows that partially, firm size and profitability have positive effect on tax planning, while leverage and foreign income have negative effect. On the other hand, the result of this study also shows that inventory intensity doesn’t have any significant effect on tax planning. Moreover, the result of this study shows that the said factors simultaneously affected tax planning. Keywords: Tax Planning, Firm Size, Leverage, Inventory Intensity, Profitability, Foreign Income ABSTRAKPenelitian ini menguji dan menganalisis faktor-faktor yang dapat mempengaruhiperencanaan pajak perusahaan dengan indikator tarif pajak efektif. Faktor-faktor yang dimaksudadalah ukuran perusahaan, tingkat utang, intensitas persediaan, tingkat profitabilitas, serta pendapatan luar negeri suatu perusahaan. Sampel pada penelitian ini adalah 47 perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia pada tahun 2014-2018. Alat analisis yang digunakan adalah regresi data panel, uji t, uji f dan koefisien determinasi. Hasil penelitian menunjukkan bahwa secara parsial ukuran perusahaan dan tingkat profitabilitas perusahaan memiliki pengaruh signifikan positif terhadap perencanaan pajak, sedangkan tingkat utang dan pendapatan luar negeri memiliki pengaruh signifikan negatif terhadap perencanaan pajak perusahaan. Di sisi lain, hasil penelitian menunjukkan bahwa intensitas persediaan tidak memiliki pengaruh yang signifikan terhadap perencanaan pajak. Selain itu, hasil penelitian juga menunjukkan bahwa faktor-faktor tersebut berpengaruh secara simultan. Kata kunci: Perencanaan Pajak, Ukuran Perusahaan, Tingkat Utang, Intensitas Persediaan, TingkatProfitabilitas, Pendapatan Luar Negeri
МЕТОДИ ПРОТИДІЇ ВІРУСУ ШИФРУВАЛЬНИК В ІНФОРМАЦІЙНИХ СИСТЕМАХ
Authors: Штонда Роман , Куцаєв Володимир , Сівоха Олена , Артемчук Михайло 
Published: June 2021

У цій статті пропонується алгоритм, яким керуються системні адміністратори для протидії несанкціонованим спробам шифрування інформації в інформаційних системах.
Факти вказують, що терміновість вжитих заходів полягає в тому, що кількість атак програм шифрування досягла 30% від загальної кількості глобальних кібератак та кіберінцидентів. Масштабні кібератаки відбуваються приблизно кожних шість місяців, а методи проникнення та алгоритми шифрування постійно вдосконалюються. Відповідно до моделі Cyber-Kill Chain, зловмисники успішно досягають поставленої мети на цільовому комп’ютері.
Метою заходів щодо усунення несанкціонованого шифрування інформації в системі є запобігання її дії на початку роботи.
Автори рекомендують заздалегідь розміщувати зразки програмного забезпечення в інформаційній системі, це дозволить своєчасно виявляти ознаки несанкціонованого шифрування інформації в системі.
Заходи включають розміщення зразка спеціального програмного забезпечення в системі якомога раніше. Зразок може реалізувати “постійний програмний моніторинг” процесу в системі, щоб зупинити процесор, коли є ознаки шифрування, тобто: коли процесор перевантажений, коли виявляються підозрілі процеси, при виявленні ознак дії алгоритму шифрування, у разі синхронізації і коли важливі файли зникають, у разі спроби перезапустити систему та інших ознак. Автори порівнюють систему мережевої безпеки із ситуацією, коли рекомендовані заходи не застосовуються. Автори вважають, що, виходячи з ефективності відповідних заходів, система захисту мережі зросте до 0,99.
Висновок цієї статті полягає в тому, що розміщення спеціального програмного забезпечення в системі дозволить протидіяти якомога швидше вірусу шифрувальнику та покращить безпеку системи.
Подальші дослідження дозволять розповсюдити рекомендовані заходи щодо усунення поведінки різних типів кібератак, які досягли цільової машини, а також виникнення кіберінцидентів відповідно до моделі Cyber-Kill Chain.
Yhteisenä tehtävänä alkuperäisen maailman näkyviin saattaminen
Authors: Turunen Serja 
Published: June 2021

Ranskalainen fenomenologi Maurice Merleau-Ponty vaikuttui taidemaalarin tavasta kohdata ja tuoda näkyväksi maailma sellaisena kuin se alkuperäisessä havainnossa näyttäytyy. Saman alkuperäisen maailman äärellä työskentelevät myös filosofi, opettaja ja empiristi. Nykymaailman kiireessä ryntäämme usein turhan nopeasti piirtämään ilmiöille tiukkoja ääriviivoja ja hukkaamme maailman moniulotteisuutta sekä vaihtoehtoisia perspektiivejä.
Otimização de método analítico em HPLC-PDA para monitoração terapêutica do bussulfano oral em pacientes transplantados de células-tronco hematopoiéticas
Authors: Effting Cristiane , Oliveira Fernando Gomes Ferreira , Mundim Iram Moreira , Cruz Alessandro de Carvalho , Rodrigues Andryne Rego , Rodrigues Caroline Rego , Oliveira-Neto Jerônimo Raimundo de , Cunha Marianna Medeiros Barros da , Arantes Adriano de Moraes , Cunha Luiz Carlos da 
Published: June 2021

Otimizou-se método para monitoração plasmática de bussulfano em pacientes submetidos a transplante de células-tronco hematopoiéticas (TCTH). Utilizou-se HPLC-PDA Shimadzu, coluna C18 (150 mm x 4 mm), metanol/água/acetonitrila (65:20:15, v/v/v), fluxo 1 mL min-1; UV λ = 276 nm, tempo de análise de 17 min; derivatização com dietilcarbamato de sódio, extração com acetato de etila; curva de calibração linear de 200-5000 ng mL-1. A recuperação relativa dos controles foi de 89%±0,04 (CQA = 86%; CQM = 87%; CQB = 93%) e a do PI (padrão interno) foi de 74%±0,47. A recuperação absoluta dos controles foi de 114%±0,03 (CQA = 111%; CQM = 118%; CQB = 113%), e a do PI foi de 102%±2,5. Os limites inferiores de quantificação e detecção obtidos foram, respectivamente, de 200 ng mL-1 e 40 ng mL-1. A linearidade foi analisada pela curva de calibração (200–5000 ng.mL-1) (r = 0,998). A repetibilidade (intracorrida) foi de 1,25%-11,25%, e a precisão intermediária (intercorrida), 2,17%-10,71%. A exatidão encontrada foi de 89,61%-102,18%. A estabilidade de curta duração de amostras extraídas e das soluções foi de 6,25% e 3,18% para CQB, 7,54% e 2,4% para CQA e 13,17% e 4,13% para PI, respectivamente. A estabilidade de ciclos de congelamento e descongelamento de amostras extraídas e das soluções foi de 3,64% e 2,53% para CQB, 9,09% e 5,65% para CQA e 10,32% e 4,82% para PI, respectivamente. Desta forma, foi possível validar uma técnica para determinação do bussulfano em plasma por HPLC-PDA, adequada à monitorização terapêutica de pacientes.
Pemberdayaan Perempuan Mace Mace Papua Untuk Meningkatkan Kesejahteraan Keluarga Daerah Tujuan Wisata Pantai Kampung Malaumkarta Distrik Makbon Kabupaten Sorong
Authors: Purwanti Nanik , Mardliyah Uswatul , Masniar Masniar , Lestari Ana , Ichwan Saiful 
Published: June 2021

Pemberdayaan Perempuan Mace Mace Papua di Kampung MalaumkartaÂ melalui partisipasi perempuan dalam pemenuhan kebutuhan ekonomi rumah tangga adalah gambaran upaya mengangkat derajat kehidupan masyarakat dari belenggu kemiskinan. Kegiatan PKM ini menggunakan metode penyuluhan kepada masyarakat, dengan melakukan observasi,wawancara dan dokumentasi. Â Partisipasi perempuan Mace Mace Papua kampung Malaumkarta di daerahÂ tujuan wisata pantai saat ini tidak sekedar menuntut persamaan hak tetapi menyatakan bahwa mereka mampu membantu dalam memenuhi kebutuhan keluarga dan dapat berkiprah disektor publik sembari menjalankan tugas-tugas domestiknya dalam rumahtangga.
Automatic Segmentation and Cardiac Mechanics Analysis of Evolving Zebrafish Using Deep Learning
Authors: Zhang Bohan , Pas Kristofor E. , Ijaseun Toluwani , Cao Hung , Fei Peng , Lee Juhyun 
Published: June 2021

Background: In the study of early cardiac development, it is essential to acquire accurate volume changes of the heart chambers. Although advanced imaging techniques, such as light-sheet fluorescent microscopy (LSFM), provide an accurate procedure for analyzing the heart structure, rapid, and robust segmentation is required to reduce laborious time and accurately quantify developmental cardiac mechanics.Methods: The traditional biomedical analysis involving segmentation of the intracardiac volume occurs manually, presenting bottlenecks due to enormous data volume at high axial resolution. Our advanced deep-learning techniques provide a robust method to segment the volume within a few minutes. Our U-net-based segmentation adopted manually segmented intracardiac volume changes as training data and automatically produced the other LSFM zebrafish cardiac motion images.Results: Three cardiac cycles from 2 to 5 days postfertilization (dpf) were successfully segmented by our U-net-based network providing volume changes over time. In addition to understanding each of the two chambers' cardiac function, the ventricle and atrium were separated by 3D erode morphology methods. Therefore, cardiac mechanical properties were measured rapidly and demonstrated incremental volume changes of both chambers separately. Interestingly, stroke volume (SV) remains similar in the atrium while that of the ventricle increases SV gradually.Conclusion: Our U-net-based segmentation provides a delicate method to segment the intricate inner volume of the zebrafish heart during development, thus providing an accurate, robust, and efficient algorithm to accelerate cardiac research by bypassing the labor-intensive task as well as improving the consistency in the results.
Evolution of Surface Characteristics of Three Debris-Covered Glaciers in the Patagonian Andes From 1958 to 2020
Authors: Falaschi Daniel , Rivera Andrés , Lo Vecchio Repetto Andrés , Moragues Silvana , Villalba Ricardo , Rastner Philipp , Zeller Josias , Salcedo Ana Paula 
Published: June 2021

A number of glaciological observations on debris-covered glaciers around the globe have shown a delayed length and mass adjustment in relation to climate variability, a behavior normally attributed to the ice insulation effect of thick debris layers. Dynamic interactions between debris cover, geometry and surface topography of debris-covered glaciers can nevertheless govern glacier velocities and mass changes over time, with many glaciers exhibiting high thinning rates in spite of thick debris cover. Such interactions are progressively being incorporated into glacier evolution research. In this paper we reconstruct changes in debris-covered area, surface velocities and surface features of three glaciers in the Patagonian Andes over the 1958–2020 period, based on satellite and aerial imagery and Digital Elevation Models. Our results show that debris cover has increased from 40 ± 0.6 to 50 ± 6.7% of the total glacier area since 1958, whilst glacier slope has slightly decreased. The gently sloping tongues have allowed surface flow velocities to remain relatively low (&lt;60 m a−1) for the last two decades, preventing evacuation of surface debris, and contributing to the formation and rise of the ice cliff zone upper boundary. In addition, mapping of end of summer snowline altitudes for the last two decades suggests an increase in the Equilibrium Line Altitudes, which promotes earlier melt out of englacial debris and further increases debris-covered ice area. The strongly negative mass budget of the three investigated glaciers throughout the study period, together with the increases in debris cover extent and ice cliff zones up-glacier, and the low velocities, shows a strong linkage between debris cover, mass balance evolution, surface velocities and topography. Interestingly, the presence of thicker debris layers on the lowermost portions of the glaciers has not lowered thinning rates in these ice areas, indicating that the mass budget is mainly driven by climate variability and calving processes, to which the influence of enhanced thinning at ice cliff location can be added.
Experimental Study on Landslides of Loose Sediment Slope Induced by Stream Bed Incision
Authors: Huang Kehan , Xu Mengzhen , Wang Zhaoyin 
Published: June 2021

Uplift of the Qinghai-Tibetan Plateau has resulted in rapid incision of rivers along the margin of the plateau. Landslides occur frequently as a consequence of increasing bank slope and potential landslide energy due to stream bed incision or lateral bank erosion on the concave banks at bends. The Fencha Gully is on the eastern margin of the Qinghai-Tibetan Plateau and is developing on a huge landslide body. Flume experiments were conducted on the base of the field investigation to study the mechanism of landslides induced by stream bed incision. The experiments were designed with a length scale ratio of 1:20. Landslides and stream bed incision with loose sediment were observed and analyzed. The results show that landslides are induced as a result of stream bed incision. The potential landslide energy is defined, which increases quickly with an effective incision depth coupling vertical incision and lateral bank erosion. The occurrence of landslides can be attributed to increasing incision depth and potential landslide energy. Results indicate that the critical effective incision depth is 4.0–6.0 m. A critical value of the potential landslide energy is found from the experiments. Landslides occur if the potential energy exceeds the critical energy, which is 2.24×104 t·m/s2 for the Fencha Gully. The incision depth and potential energy of landslides from the Fencha Gully agree well with the results.
Analysis of the Incidence of Euthyroid Sick Syndrome in Comprehensive Intensive Care Units and Related Risk Factors
Authors: Guo Jianying , Hong Yanyan , Wang Zhiyong , Li Yukun 
Published: June 2021

ObjectiveA low concentration of plasma triiodothyronine (T3) indicates euthyroid sick syndrome (ESS), which could be associated with a poor outcome in patients in intensive care units (ICUs). This study evaluated the relationship between ESS and prognostic indicators in patients admitted to an ICU and examined the free T3 (FT3) cut-off points that could be associated with 28-day mortality.MethodsThis prospective observational study included patients admitted to the ICU of The Third Hospital of Hebei Medical University between February and November 2018. Baseline variables and data on the occurrence of low FT3 were collected. The patients were divided into ESS (FT3 &lt; 3.28 pmol/L) and non-ESS groups. The relationship between ESS and prognostic indicators in patients admitted to the ICU was evaluated, and the FT3 cut-off points that could be associated with 28-day mortality were examined.ResultsOut of a total of 305 patients, 118 (38.7%) were in the ESS group. Levels of FT3 (P &lt; 0.001) and FT4 (P = 0.001) were lower, while the 28-day mortality rate (P &lt; 0.001) and hospitalization expenses in the ICU (P = 0.001) were higher in the ESS group. A univariable analysis identified ESS, FT3, free thyroxine (FT4)/FT3, the APACHE II score, the sequential organ failure (SOFA) score, the duration of mechanical ventilation, creatinine (CREA) levels, the oxygenation index (HGB), white blood cells, albumin (ALB) levels, age, and brain natriuretic peptide (BNP) levels as factors associated with 28-day mortality (all P &lt; 0.05). The cut-off value of FT3 for 28-day mortality was 2.88 pmol/L, and the 28-day mortality rate and hospitalization expenses in the ICU were higher in patients with ESS. The syndrome was confirmed to be independently associated with 28-day mortality.ConclusionThis study determined the incidence of ESS in the comprehensive ICU to be 38.7%. APACHE II, SOFA, BNP, APTT, HGB, PLT, CREA, ALB, FT4, SBP, and DBP are closely related to ESS, while BNP, PLT, and ALB are independent risk factors for the syndrome.
The Phagocytic Code Regulating Phagocytosis of Mammalian Cells
Authors: Cockram Tom O. J. , Dundee Jacob M. , Popescu Alma S. , Brown Guy C. 
Published: June 2021

Mammalian phagocytes can phagocytose (i.e. eat) other mammalian cells in the body if they display certain signals, and this phagocytosis plays fundamental roles in development, cell turnover, tissue homeostasis and disease prevention. To phagocytose the correct cells, phagocytes must discriminate which cells to eat using a ‘phagocytic code’ - a set of over 50 known phagocytic signals determining whether a cell is eaten or not - comprising find-me signals, eat-me signals, don’t-eat-me signals and opsonins. Most opsonins require binding to eat-me signals – for example, the opsonins galectin-3, calreticulin and C1q bind asialoglycan eat-me signals on target cells - to induce phagocytosis. Some proteins act as ‘self-opsonins’, while others are ‘negative opsonins’ or ‘phagocyte suppressants’, inhibiting phagocytosis. We review known phagocytic signals here, both established and novel, and how they integrate to regulate phagocytosis of several mammalian targets - including excess cells in development, senescent and aged cells, infected cells, cancer cells, dead or dying cells, cell debris and neuronal synapses. Understanding the phagocytic code, and how it goes wrong, may enable novel therapies for multiple pathologies with too much or too little phagocytosis, such as: infectious disease, cancer, neurodegeneration, psychiatric disease, cardiovascular disease, ageing and auto-immune disease.
Knowledge and Determinants of Behavioral Responses to the Pandemic of COVID-19
Authors: Lv Gang , Yuan Jing , Hsieh Stephanie , Shao Rongjie , Li Minghui 
Published: June 2021

Background: Understanding knowledge and behavioral responses to the pandemic of coronavirus disease 2019 (COVID-19) is important for appropriate public health interventions.Objectives: To assess knowledge of COVID-19 and to examine determinants associated with the adoption of preventive health behaviors among future health care providers.Methods: An anonymous online survey was sent out to pharmacy students in high and low-endemic areas of COVID-19 in China. Based on recommendations from the Chinese Center for Disease Control and Prevention, preventive health behaviors examined in this study included washing hands, wearing a face mask, and maintaining social distancing. The Health Belief Model (HBM) was used and measured by a seven-point Likert scale (one as extremely unlikely; seven as extremely likely). Multivariate linear regression models were used to examine predictors of preventive health behaviors.Results: Among 203 respondents who finished the survey, a medium level of knowledge (4.41 ± 0.95) of COVID-19 was reported. Respondents were extremely likely to wear a face mask (6.85 ± 0.60), but only moderately likely to engage in washing hands (5.95 ± 1.38) and maintaining social distancing (6.19 ± 1.60). Determinants of washing hands were cue to action, self-efficacy, knowledge, and gender; wearing a face mask were cue to action, self-efficacy, knowledge, and ethnicity; and maintaining social distancing were cue to action and self-efficacy.Conclusions: Public health interventions should consider incorporating cue to action, self-efficacy, and knowledge as factors to potentially improve the adoption of face mask-wearing, hand washing, and social distancing as appropriate individual preventive measures, especially if local and regional authorities are considering reopening schools sometime in future.