bluuebunny/crossref_metadata_2025_split huggingface dataset:
Factors Associated with Companies' Choices of XBRL Implementation Strategies: Evidence from the U.S. Market
Authors: Hsieh Tien-Shih , Wang Zhihong , Abdolmohammadi Mohammad J. 
Published: July 2018

ABSTRACT
This study investigates factors associated with public companies' choices of eXtensible Business Reporting Language (XBRL) implementation strategies. These strategies include Disclosure Management Solution (DMS) versus Stand-Alone Solution (SAS), and outsourcing versus in-house XBRL implementation. Using survey data provided by the Financial Executive Research Foundation, we find that perceived helpfulness of educational resources and perceived difficulties with companies' reporting review process are positively related to the use of DMS. Concerns about XBRL compliance and perceived difficulties with companies' accounting processes are inversely related to the use of DMS. Moreover, advanced XBRL knowledge and perceived helpfulness of XBRL guidance materials are negatively related to the outsourcing of XBRL implementation. Finally, concerns about XBRL compliance and earnings announcement time lags are positively associated with the outsourcing of XBRL implementation. Our results provide guidance for policymakers in developing XBRL implementation policies and for XBRL service providers in designing XBRL solutions for their clients.
JEL Classifications: M41.
Data Availability: Contact data sources identified in the paper.
Pertumbuhan dan Produksi Jintan Hitam pada Beberapa Komposisi Media Tanam dan Interval Penyiraman
Authors: Mardisiwi Ririh Sekar , Kurniawati Ani , Sulistyono Eko , Fardidah Dan Didah Nur 
Published: July 2018

Black cumin plant ‘Habatussaudah’ (Nigella sativa L.) is a new introduced plant in Indonesia, therefore it is necessary to study cultivation method in order to produce high yield of good quality. This study was aimed to evaluate the growth of black cumin on different composition of media and watering intervals. The experiment was conducted at Sarongge Experimental Station, Cipanas, West Java (1,117 m asl) from June to October 2016. The experiment used a randomized block design with three replications. The treatment consisted of two factors, namely the composition of the planting media and the watering interval. The composition of planting medium consisted of soil only (M0), soil: manure (1:1, v/v) (M1), soil: manure: rice-hull charcoal (1: 1: 1) (M2), soil: manure: rice-hull charcoal (2: 1: 1) (M3). The watering interval consisted of 4 levels, i.e., watering every 4, 7, 10 and 13 days. The results showed that soil with manure and or rice-hull charcoal increased the growth of vegetative, generative and production of black cumin 1.5 g per plant. Watering at intervals of 4 and 7 days produced better plant growth than those of watering with longer intervals.<br /> <br />Keywords: Habbatusauda, high altitude, introduced plant, medicinal plant, tropical area
A atividade de Inteligência nos novos documentos de Defesa do Brasil
Authors: Martins Alexandre de Oliveira 
Published: July 2018

O artigo compara os documentos brasileiros de Defesa de 2016 (minutas/propostas) com os de 2012 (oficiais), associando‑os com a Política Nacional de Inteligência (2016) e a Estratégia Nacional de Inteligência (2017), objetivando identificar como a Atividade de Inteligência é abordada pela Defesa e como uma área propõe cooperar e interagir com a outra.
As camadas do espaço cibernético sob a perspectiva dos documentos de defesa do Brasil
Authors: Oliveira Marcos Aurelio Guedes de , Portela Lucas Soares 
Published: July 2018

O espaço cibernético se concretizou no decorrer da história como um espaço geográfico contemporâneo, onde as relações político‑sociais encontramcontinuidade. No âmbito da defesa, esse espaço se tornou mais uma arena de jogo de poder das relações internacionais. Apesar do espaço cibernético já ter sido considerado importante desde sua criação, a percepção estratégica dele para defesa é relativamente recente. No Brasil, o espaço cibernético se tornou focal apenas na Política de Defesa Nacional de 2005, ocasião em que foi equiparada a mais duas áreas: aeroespacial e nuclear. No documento daquele ano, a defesa cibernética do país foi atribuída ao Exército, que deveria coordenar as operações, inclusive nos âmbitos das demais forças. No Livro Branco de 2012, a preocupação pela defesa desse espaço gerou objetivos concretos, como a criação do Centro de Defesa Cibernética (CDCiber) e o Sistema Brasileiro de Defesa Cibernética.Atualmente, os documentos que abordaram essa temática estão sendo debatidos e rediscutidos. As novas edições estão próximas de serem finalizadase nos causa uma indagação: como esses documentos abordam as três camadas que compões o espaço cibernético (hardware, software, peopleware), especialmente as próximas versões. Por fim, esse artigo é dividido em três partes: considerações iniciais; documentos de primeira geração; documentos de segunda geração e as minutas dos novos documentos, que estão em apreciação no Congresso Nacional.
PROFIL KONSTRUKTIVIS GURU DAN PENGARUHNYA TERHADAP SELF EFFICACY SERTA HASIL BELAJAR KOGNITIF SISWA PADA PEMBELAJARAN MATERI RUANG LINGKUP BIOLOGI
Authors: Wafi Moh. Najih , Rachmawati Rivanna Citraning , W.H Eny Hartadiyati 
Published: July 2018

ABSTRACTThis study aims to find out the profile of teachers' constructivist practice and it effects on self-efficacy and student cognitive learning outcomes. The subjects of the study are two Biology teachers and a group of first year high school students in Kayen district, Pati. The instrument of data collection is consists of questionnaire, observation sheet, and score document. The data of the research are analyzed with quantitative approach. The results show that both teachers get average score of 3,16 and 3,63. Those scores are classified as high criterion. Based on the N-gain test, the result of students’ cognitive learning has medium to high criteria. The students' cognitive and self-efficacy learning outcomes in all classes before and after constructivist practice on learning by teachers significantly differ (p <0.05). Although the result of student's self-efficacy in N-gain test shows low to moderate criteria, the result of the analysis shows that there is positive correlation in students’ self-efficacy caused by constructivist practice by teachers with cognitive learning outcomes. It can be concluded that a profile of teachers' constructivist practice is classified as high category which has positive effect on self-efficacy and student learning outcomes. Keyword: cognitive learning achievment, constructivist, self-efficacy ABSTRAKPenelitian ini bertujuan untuk mengetahui profil praksis konstruktivis guru serta pengaruhnya terhadap self efficacy dan hasil belajar kognitif siswa. Subyek penelitian adalah dua orang guru mata pelajaran Biologi dan siswa kelas X IPA di salah satu SMAN di Kayen Kabupaten Pati. Instrumen pengambilan data penelitian terdiri atas angket, lembar observasi, dan dokumen nilai. Data hasil penelitian dianalisis dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa praktik konstruktivis guru dalam pembelajaran oleh guru A memperoleh rata-rata skor 3,16 dengan kriteria tinggi, guru B memperoleh rata-rata skor 3,63 dengan kriteria tinggi. Berdasarkan uji N-gain hasil belajar kognitif siswa kelas X IPA.1sampai X IPA.5 dengan kriteria sedang sampai dengan tinggi. Hasil belajar kognitif dan self-efficacy siswa di semua kelas sebelum dan sesudah praktik konstruktivis pada pembelajaran oleh guru menunjukkan perbedaan yang signifikan (p< 0,05). Walupun uji N-gain self-efficacy siswa masih menunjukkan rendah sampai sedang. Hasil analisis menunjukkan bahwa di semua kelas ada korelasi positif self-efficacy siswa akibat praktik konstruktivis oleh guru dengan hasil belajar kognitif. Kesimpulan penelitian ini bahwa profil praktik konstruktivis pada pembelajaran oleh guru menunjukkan kategori tinggi, hal ini berpengaruh positif terhadap self-efficacy dan hasil belajar siswa. Kata kunci : hasil belajar kognitif, konstruktivis, self efficacy siswa
STATE-PRIVATE PARTNERSHIP IN THE FIELD OF HEALTH PROTECTION: FINANCIAL AND SOCIAL ASPECTS OF MODERNISATION
Authors: Petrushka O. V. 
Published: July 2018

Basic properties of state-private partnership as alternatives of the budgetary financing of medical industry are reflected in the article, foreign experience of the general use of private investments and state financial resources is considered in the system of health protection. An author found out the basic terms of input of state-private partnership, the row of socio-economic effects is certain for his participants during realization of general projects. In the process of research the methods of dialectical analysis and synthesis, comparison, logical generalization and formalization were used. Positive properties and potential risks of input of state-private partnership are certain in home practice. The offered measures are for stimulation of forms of co-operation of business and power with the aim of development of competition and upgrading and availability of medical services.Key words: state-private partnership, health protection, private investor, modernisation of medical industry, development of national economy.кандидат економічних наук, Петрушка О. В. Державно-приватне партнерство у сфері охорони здоров’я: фінансові та соціальні аспекти модернізації/ Тернопільський національний економічний університет, Україна, ТернопільУ статті висвітлено основні властивості державно-приватного партнерства як альтернативи бюджетного фінансування медичної галузі, розглянуто зарубіжний досвід спільного використання приватних інвестицій і державних фінансових ресурсів у системі охорони здоров’я. Автором з’ясовано основні умови запровадження державно-приватного партнерства, визначено ряд соціально-економічних ефектів для його учасників в ході реалізації спільних проектів. У процесі дослідження були використані методи діалектичного аналізу та синтезу, порівняння, логічного узагальнення та формалізації. Визначено позитивні властивості та потенційні ризики запровадження державно-приватного партнерства у вітчизняній практиці. Запропоновані заходи для стимулювання форм взаємодії бізнесу та влади з метою розвитку конкуренції і підвищення якості та доступності медичних послуг.Ключові слова: державно-приватне партнерство, охорона здоров’я, приватний інвестор, модернізація медичної галузі, розвиток національної економіки.
Penentuan Derajat Toksisitas Akut Ekstrak Air Buah Pepaya (Carica papaya L.) Muda Pada Mencit Menggunakan Purposed New Recommended Method
Authors: Nadiyah Laila Dinda , Kharisma Yuktiana , Yuniarti Yuniarti 
Published: July 2018

Papaya (Carica papaya L.) fruit was proven scientifically in having medicinal effects: such as gastroprotective, laxative, galactagogues, and antibacterial effect. Unripe papaya fruit contains saponin, alkaloid, tannin, flavonoid, triterpenoid, and quinone which may reveal toxicities as adverse effect when it consumed in high dose. The aim of this study is to determine the acute toxicity degree of unripe Carica papaya L. fruit aqueous extract in mice using proposed new recommended method. The acute toxicity degree conducted by determination of lethal dose50 (LD50) using new recommended method to 12 female mice. The subjects were divided into three stages and each mouse was given different dose of the extract. LD50 calculated by mean of mortality lowest dose and non mortality highest dose then the result classified into the degree of acute toxicity. The study showed there was no mortality in all groups of the experimental subject. LD50 of unripe Carica papaya L. aqueous extract was found >5000 mg/kg BW and classified as Practically Non Toxic (PNT) substance.
LAPORAN SERI KASUS: STROKE PERDARAHAN PADA PASIEN DENGAN KEHAMILAN
Authors: Sebayang Ditha Praritama , Setyopranoto Ismail , Setyaningsih Indarwati 
Published: July 2018

Latar Belakang: Kehamilan dan pascapersalinan dikaitkan dengan peningkatan risiko stroke melalui mekanisme. Tidak banyak laporan kasus mengenai variasi manifestasi klinis stroke perdarahan pada kehamilan dan pasca persalinan menjadi alasan pemilihan kasus ini.
Kasus: : Kasus 1: Ny. A berusia 36 tahun, G2P1A0, usia kehamilan 33 minggu dengan sindrom peningkatan tekanan intrakranial (PTIK), gangguan komunikasi, dan kelemahan anggota gerak kanan mendadak. Pasien rutin menggunakan kontrasepsi suntik, memiliki riwayat hipertensi sebelum kehamilan anak kedua, menyangkal mengidap penyakit kencing manis dan dislipidemia. Kesadaran pasien compos mentis dengan perdarahan intraserebral (PIS) di temporalis sinistra sebanyak 21mL. Kasus 2: Ny. S berusia 38 tahun, G3P2A0, usia kehamilan 35 minggu dengan sindrom PTIK, kelemahan anggota gerak kanan, pelo, dan perot yang mendadak. Pasien menyangkal memiliki riwayat hipertensi, kencing manis, stroke sebelumnya, dislipidemia, dan penyakit jantung. Kesadaran pasien sopor (E3V2M5) dengan PIS di temporoparietalis sinistra sebanyak 42,5mL.
Diskusi: : Kedua pasien dirawat di Unit Stroke Rumah Sakit Umum Pusat Dr Sardjito mengalami PIS dengan kecurigaan lesi vaskular sekunder (AVM atau aneurisma) sebagai etiologinya. Penatalaksanaan pada kedua pasien menggunakan panduan terapi PIS serta menyesuaikan kondisi ibu dan janin.
Simpulan: Kondisi PIS dalam kehamilan dan pascapersalinan menyebabkan morbiditas dan mortalitas. Penatalaksanaan stroke selama kehamilan memerlukan perawatan interdisipliner dari bedah saraf, neurologi, dan obstetri.
Silviculture and community forestry: looking backwards, looking forwards
Authors: Gilmour D. 
Published: July 2018

Silviculture is about the deliberate manipulation of a forest to achieve defined objectives. It can be thought of as the art of producing and tending a forest. The notion of “appropriate” silviculture is very important when considering silviculture for community forests because silvicultural approaches and prescriptions need to be appropriate for local users while also ensuring that they promote the long term sustainability of the forest. Experience suggests that not all community forests require the application of sophisticated silvicultural regimes or the use of inventory data to schedule yields. Many can be managed perfectly well by the application of very simple silvicultural regimes and little or no need to collect inventory data. The needs of the most complex situation (sophisticated silvicultural system and inventory) should not be the model for all community forestry silviculture. At best, conventional silvicultural regimes and inventory practices require major revision for community forestry. It is clear that community forestry will achieve its full potential only if a holistic view is taken and a number of enabling conditionalities are met. These include: secure tenure, an enabling regulatory framework, strong governance, viable technology (including appropriate silviculture), adequate market knowledge and a supportive bureaucracy. These all need to be present for community forestry to operate at its full potential to deliver the biophysical and socio-economic outcomes that are expected of it. Viable technology, including appropriate silviculture informed by good science, is one of these important conditionalities but it is not the only one. Sustainable outcomes require much more than the application of technical forestry. Banko JanakariA Journal of Forestry Information for Nepal Special Issue No. 4, 2018, Page : 6-14
Silviculture for forest management in Nepal
Authors: Poudel K. C. 
Published: July 2018

Forests and trees have social, ecological and economic importance to humankind. It is high time to manage worlds’ forests sustainably to ensure supply of forest based goods and services and reduce the adverse impacts of climate change. This paper highlights the history and current status of forest management, challenges and opportunities, various approaches adopted in forest management and recent initiatives in sustainable and scientific forest management (SFM) in Nepal. About one-third of the total 6.61 million ha (45%) of Nepal’s forest has been handed over to over 30,000 forest user groups. Various failed attempts in forest management in the past were mainly due to lack of institutional capacity, political back-up, conflict, etc. “Forestry for Prosperity” - a new vision announced at the 10th National Conservation Day in 2012, re-introduced the concept of sustainable and scientific forest management and launched this in ten districts with designated program and budget in the same year. Accordingly, forest blocks are identified, inventoried, management plans drawn and implemented. Over 69, 000 ha forests in 11 districts are under silviculture management to date. Thus managed forests show profuse regeneration, improved supply of forest products, increased revenue, improved forest health and enhanced capacity of forestry professionals. Yet, lack of political and professional commitment, inadequate human and financial resources, and weak institutional and professional competency are specific challenges to SFM in Nepal. Creating enabling environment, institutional reorganization, enhancing forest management capacity, improved forestry governance, reducing non-forestry workload of government forestry staff, and preparation and use of standard silvicultural operational guidelines have been suggested to upscale SFM in Nepal. Banko JanakariA Journal of Forestry Information for Nepal Special Issue No. 4, 2018, Page : 15-20
Effect of management practice and age on increment in Pinus patula plantations in Nepal
Authors: Dangal S. P. , Das A. K. 
Published: July 2018

With the large-scale plantation commenced in the early 1980s, nearly 370,000 hectares of plantations have been successfully established in Nepal. More than 26 thousand hectares (ha) of plantations have been established since late seventies in Sindhupalchok and Kavrepalanchok districts and are handed over to communities as community forests. Pinus roxburghii and Pinus patula are the dominant species of these plantations aiming to maximize biomass productions and restore greenery in degraded hills. The growth rate Pinus patula was estimated 15 m³ ha-1 yr-1 in 1995 which but reduced to 7 m³ ha-1 yr-1 in 2011. As P. patula is an exotic species to Nepal, knowledge on effect of age and management practices on increment was limited in Nepal as well as in the regions. This is hindering in implementations of appropriate silviculture by the forest managers. To fill this knowledge gap, primary data were collected taking sample cores from 120 trees in 2015 from four community forests of Chaubas ridge of Kavrepalanchok district for dendrochronological assessment. Among these four community forests, two followed improved management practices and two followed conventional management practices. To substantiate the data, secondary data of similar studies were used. Dendrochronological assessment taking sample cores of 120 and 80 were conducted in 2000 and 2005 respectively in plantations, managed by community forest users groups, carried out between 1975 AD and 1990 AD in Chaubas ridge of Kavrepalanchok districts. The study found that the growth rate decreased after 12 years and this rate was bigger in the higher density class. The cumulative increment was higher in the lower density class but was found to have retarded rapidly after 15–17 years of age in the higher density class as well as in the conventionally managed plantations. The study recommends conducting planned thinning from the early age of 10–12 years while the final felling is recommended to be executed at the age of 30±5 years for P. patula to maximize volume production. However, most of the plantations have crossed its rotation age, growth rate has been stagnated and there is slim scope of increment from further thinning. In such case, as natural regeneration of the same species is observed encouraging, the study suggest to keep 10–15 seed trees and harvest the remaining. Banko JanakariA Journal of Forestry Information for Nepal Special Issue No. 4, 2018, Page : 27-37
Regeneration promotion and income generation through scientific forest management in community forestry: a case study from Rupandehi district, Nepal
Authors: Khanal Y. , Adhikari S. 
Published: July 2018

Community forestry is the most popular programme of forestry sector in Nepal. Previously community forest management was protection oriented and nowadays it has become production oriented due to implementation of scientific forest management plan. Recent forest policy promotes the application of scientific management of all productive forests and now it becomes a novel programme in forestry sector. This study highlights the outputs of the first year of implementation of scientific forest management plan in seven community forests (CF) of Rupandehi district, Nepal. Both bio-physical and socio-economic data were collected and analyzed. Regeneration survey was carried out before and after one year of regeneration felling. Similarly data related to income generation and employment opportunities were collected and analyzed. The results showed that 6.4 times increase in seedlings and 3.4 times increase in saplings after one year of regeneration felling operation. Similarly, the average production of timber and fuel wood was 1,086 cft and 4.5 chatta per ha. during regeneration felling in studied CFs. Average income from the intensive managed area of CF was found to be NRs. 884,059.8 and local employment generation of 910 man-days per ha. This indicates scientific forest management is one of the best options for improving forest condition through promoting regeneration of the forest for future generation and generating income and employment opportunities for the users. Banko JanakariA Journal of Forestry Information for Nepal Special Issue No. 4, 2018, Page : 45-53
The pertinent role of forest inventory in making choice of silvicultural operations in community forests of Nepal
Authors: Baral S. G. , Vacik H. , Chhetri B. B. K. , Gauli K. 
Published: July 2018

This paper explores the application of forest inventory to design silvicultural operations and its implementation to community forests. Four-time series forest inventory data (2005, 2010, 2013 and 2016) of Terai community forests were analysed, focusing on the type and size of tree removals from the forests. In addition, content analysis of the management plans of the forests was carried out and consultations were held with key informants. Though the forest inventory was prepared during the preparation of management plans, the results did not provide proper guidance on the selection of silvicultural operations, which were decided without a clear definition of the management objectives. They were very generic and largely ignored site-specific forest stand conditions. Most commonly practised silvicultural operations were cleaning and selective harvesting, which were similar for all forest blocks, though they varied in respect of forest stand conditions. The time series analysis of the inventory data showed that pole-sized trees were consistently removed in all four periods and emphasis was on extracting good quality trees without considering its effects on the stand. The study concludes that the current forest inventory is not very relevant in making a choice about silvicultural operations and the current practices might cause economic and ecological losses. Hence, we argued for identifying minimum forest management requirement necessary for the sustainable forest management that the silvicultural operations should be decided based on the management objectives and conditions of the forest, considering the ecological and economic value of the forest. Banko JanakariA Journal of Forestry Information for Nepal Special Issue No. 4, 2018, Page : 65-75