bluuebunny/crossref_metadata_2025_split huggingface dataset:
ISLET CELL CULTURES AS COMPONENT OF TISSUE-ENGINEERING CONSTRUCT OF PANCREAS
Authors: Skaletskiy N. N. , Skaletskaya G. N. , Kirsanova L. A. , Baranova N. V. , Bubentsova G. N. , Sevastianov V. I. 
Published: June 2018

Aim:to develop methods for obtaining islet cell cultures for the purpose of their further use as a suitable component of the pancreatic tissue engineered construct. As a source of islet cell cultures, pancreas of newborn rabbits was used as an accessible and well-studied donor model.Materials and methods.For the obtaining of islet cell cultures, pancreas of 1–3-day-old newborn rabbits were used. Changes occurring during the cultivation of pancreatic tissue were recorded using an inverted microscope and a biostation. Morphological analysis of culture samples was carried out using histological and speciﬁ c immunohistochemical methods. The insulin-producing activity of the cultures was determined by enzyme immunoassay.Results.Three main types of cultures were obtained: isletlike organotypic, suspensionalcytotypic, and monolayered, consisting of progenitor cells. Greater morphological safety and adequate insulin-producing ability was revealed in ﬂ oating islet-like cultures.Conclusion.According to their morphofunctional properties, ﬂ otation islet-like cultures obtained from pancreas of the newborn rabbits can be used as basal cell component of the experimental model of the tissue engineered construct of the pancreas.
THE EFFECT OF TAX ARREARS BILLING BY DISTRESS WARRANT TO REPAYMENT OF TAX ARREARS
Authors: Falentino Andre , Nawangsasi Yuli 
Published: June 2018

Abstract. The government has issued The act No.19 of 2000 about Billing of state tax with the Distress Warrant and Minister of Finance Regulation No.24 / PMK.03 / 2008 , those applicable since February 6, 2009. This study aims to determine the effect of Tax arrears billing by Distress Warrant to the repayment of tax arrears on the Tax Office Pratama Bandung Cicadas. The method used is descriptive method with quantitative approach. Statistical test used is using linear regression, Pearson correlation coefficient, coefficient of determination. The hypothesis test result is that there is no effect of Tax arrears billing by Distress Warrant to Repayment of tax arrears The effect of Tax arrears billing by Distress Warrant to the Repayment of tax arrears is 1.02%, and 98.98% influenced by other factors such as The tax payer are appealing, to objections or Tax Repayment Installment.Keywords: tax arrears billing; distress warrant; repayment tax arrearsAbstrak. Pemerintah menerbitkan Undang-undang No.19 tahun 2000 tentang Penagihan Pajak Negara dengan Surat Paksa dan Peraturan Menteri Keuangan No.24/PMK.03/2008 yang mulai berlaku tanggal 6 Februari 2009. Penelitian ini bertujuan untuk mengetahui pengaruh penagihan tunggakan pajak dengan surat paksa terhadap pelunasan tunggakan pajak pada Kantor Pelayanan Pajak Pratama Bandung Cicadas. Metode yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif. Dari uji hipotesis diperoleh hasil bahwa pengaruh penagihan tunggakan pajak dengan surat paksa terhadap terhadap pelunasan tunggakan pajak tidak terbukti. Pengaruh penagihan tunggakan pajak dengan surat paksa terhadap pelunasan tunggakan pajak sebesar 1,02%, sedangkan sisanya yaitu sebesar 98,98% dipengaruhi oleh faktor lain seperti penanggung pajak sedang melakukan banding, mengajukan keberatan atau mengajukan permohonan angsuran dalam melakukan pelunasan tunggakan pajak.Kata Kunci: penagihan tunggakan pajak ; pelunasan pajak ; surat paksa.
PENGARUH PENGAWASAN PERSEDIAAN BARANG TERHADAP PENGELOLAAN PERPUTARAN PERSEDIAAN BARANG DI TOSERBA YOGYA
Authors: Hendawati Henda 
Published: June 2018

Abstract. The purpose of this study is to understand the influence of inventory control on inventory turnover management that applied by Toserba Yogya. The descriptive-associative research method is used with survey approach. Survey research is used to get observation data, questioner, and structured interviews with related organizational unit of inventory management. The objects of this study are inventory control as the independent variable and inventory turnover management as the dependent variable. The results of data processing show the inventory control at Toserba Yogya has done well with the correlation coefficient of inventory control to inventory turnover management equal to 0.986 (98.6%).Keywords. inventory; management; inventory controlAbstrak. Tujuan penelitian ini yaituuntuk mengetahui sejauh mana pengaruh pengawasan persediaan barang yang diterapkan oleh Toserba Yogya terhadap pengelolaan perputaran persediaan barang.Metode penelitian yang digunakan adalah penelitian deskriptif asosiatif dengan pendekatan survey.Metode penelitian survey digunakan untuk mendapatkan data observasi, kuesioner, dan juga wawancara terstruktur pada unit organisasi yang terkait dalam pengaruh manajemen persediaan barang dagang terhadap perputaran barang dagang. Objek penelitian pada penelitian ini terdiri dari dua variable, yaitu pengawasan persediaan barang dagang sebagai variabel bebas dan pengelolaan perputaran persediaan barang sebagai variabel tidak bebas. Hasil pengolahan data menunjukan pengawasan persediaan barang dagang di Toserba Yogya sudah dilakukan secara baik sehingga sangat berperan pada pengelolaan perputaran persediaan barang. Nilai koefisien korelasi Pengawasan Persediaan Barang Dagang dengan Pengelolaan Perputaran Persediaan adalah sebesar 0.986 atau 98,6%.Kata Kunci. persediaan; pengelolaan; pengawasan persediaan barang.
PENGARUH PEMBIAYAAN JUAL BELI, PEMBIAYAAN BAGI HASIL, DAN NON PERFORMING FINANCE TERHADAP PROFITABILITAS (STUDI KASUS PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2012 - 2014)
Authors: Azhar Ian , Nasim Arim 
Published: June 2018

Abstract. This research aimed to find out the influence of Sale Financing, Profit Sharing Financing, and Non-Performing Finance toward Profitability. This research population is manufacturing firms that registered in The Indonesia Stock Exchange in the year of 2010-2012. By using purposive sampling method, 44 sample firms were selected. Method of analysis used in this research is pooled data regressions. The research population is an islamic commercial bank in Indonesia in the year of 2012-2014. By using saturated sampling method, 11 sample banks were selected. Method of analysis used in this research is linear regressions. The result of linear regressions showed that sale financing gives a positive influence toward profitability. While profit-sharing financing and nonperforming finance give negative influences toward profitability. And then, the result of hypothesis testing showed that sale financing, profit sharing financing, and non-performing finance an impact of 39.1 % toward profitability. While 60,9% is the influence of other variables than the sale financing, profit sharing financing, and non-performing finance.Keywords: sale financing; profit sharing financing; non-performing finance; return on asset; profitability Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh Pembiayaan Penjualan, Pembiayaan Bagi Hasil, dan Non Performing Finance terhadap Profitabilitas. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2010-2012. Dengan menggunakan metode purposive sampling, 44 perusahaan sampel dipilih. Metode analisis yang digunakan dalam penelitian ini adalah penggabungan data regresi. Populasi penelitian adalah bank umum syariah di Indonesia pada tahun 2012-2014. Dengan menggunakan metode sampling jenuh, 11 bank contoh dipilih. Metode analisis yang digunakan dalam penelitian ini adalah regresi linier. Hasil regresi linier menunjukkan bahwa pembiayaan penjualan memberikan pengaruh positif terhadap profitabilitas. Sedangkan pembiayaan bagi hasil dan keuangan bermasalah memberikan pengaruh negatif terhadap profitabilitas. Dan kemudian, hasil pengujian hipotesis menunjukkan bahwa pembiayaan penjualan, pembiayaan bagi hasil, dan kinerja non performing berdampak pada 39,1% terhadap profitabilitas. Sedangkan 60,9% adalah pengaruh variabel lain dari pada pembiayaan penjualan, pembiayaan bagi hasil, dan keuangan non performing.Kata Kunci: pembiayaan penjualan; pembiayaan bersama; keuangan bermasalah; return on asset; profitabilitas
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN WHISTLEBLOWING SYSTEM DI INDONESIA
Authors: Ayu Wardani Cyntia , Sulhani Sulhani 
Published: June 2018

Abstract. Whistleblowing system is part of the internal control that has not been widely discussed in accounting research in Indonesia. This study aims to provide empirical evidence about the factors that affect the effective application of the whistleblowing system in Indonesia. samples of this research are listed companises in Indonesian Stock Exchange in 2013. The analysis method used in this research is data multiple regression. The result of this study indicates that anonymous reporting has a significant influence on the application of the whistleblowing system. This is in line with Lee and Fergher (2012) which states that companies that allow anonymous reporting tends to support the application of the whistleblowing system. While other factors such as total assets, inventory and external directors on the audit committee did not significantly affect the application of whistleblowing system. The implication of this research is company must have a whistleblower protection policy for effective whistleblowing system application.Keywords: whistleblwoing system; anonymous reportingAbstrak. Whistleblowing system merupakan bagian dari pengendalian internal yang belum banyak dibahas dalam penelitian akuntansi di Indonesia. Penelitian ini bertujuan untuk memberikan bukti empiris mengenai faktor-faktor yang mempengaruhi efektifitas penerapan whistleblowing system di Indonesia pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2013. Metode analisis yang digunakan dalam penelitian ini adalah regresi data berganda.Hasil penelitian ini menunjukkan bahwa anonymous reporting memiliki pengaruh signifikan terhadap penerapan whistleblowing system. Hal ini sejalan dengan Lee dan Fergher (2012) yang menyatakan bahwa perusahaan yang mengizinkan pelaporan secara anonim cenderung mendukung penerapan whistleblowing system. Sedangkan faktor lainnya seperti total assets, inventory dan external director dalam komite audit tidak berpengaruh signifikan terhadap penerapan whistleblwoing system. Implikasi dari penelitian ini adalah perusahaan perlu menjamin keamanan para pelpaor dalam whistleblowing system. Kata Kunci: whistleblowing system; anonymous reporting
PENGARUH GOOD GOVERNMENT GOVERNANCE DAN UKURAN LEGISLATIF TERHADAP KINERJA PEMERINTAH DAERAH (STUDI PADA PEMERINTAH PROVINSI DI INDONESIA)
Authors: Lastiar Hutapea Hutapea , Widyaningsih Aristanti 
Published: June 2018

Abstract. The variables tested in the study consist of Good Government Governance measured by the rank of Indonesia Governance Index (IGI) and the size of the legislative by using the number of members of the provincial parliament, and also local government performance measured by three proxies, the GDP per capita, Poverty Rates, and independence Ratios. The study is conducted in 33 provinces in Indonesia in 2012. The results show that there is no significant effect of good government governance on local government performance by proxy of GDP per capita. There is significant impact of good government governance on local government performance by proxy of Poverty Level. There is no significant influence of good government governance on performance of local governments by proxy of Independence ratio. There is no significant effect on the size of the legislative on the performance of local government by proxy of the GDP Per Capita. There is no significant impact on the size of the legislative on the performance of local government by proxy of Poverty Rates and there is significant effect of the size of the legislative on the performance of local government by proxy of Independence ratio.Keywords: good government governance; size of the legislative; the local government performance; the gdp per capita, poverty rate; independence ratio.Abstrak.Variabel yang diuji dalam penelitian ini penelitian ini terdiri dari Good Government Governance diukur dengan hasil peringkat Indonesia Governance Index (IGI)dan ukuran legislatif dengan menggunakan jumlah anggota DPRD provinsi, serta kinerja pemerintah daerah diukur dengan tiga proksi yaitu PDRB Per Kapita, Tingkat Kemiskinan dan Rasio Kemandirian. Penelitian dilakukan pada 33 provinsi di Indonesia pada tahun 2012. Hasil penelitian menunjukkan bahwa tidak terdapat pengaruh yang signifikan dari good government governance terhadap kinerja pemerintah daerah dengan proksi PDRB Per Kapita, terdapat pengaruh yang signifikan dari good government governance terhadap kinerja pemerintah daerah dengan proksi Tingkat Kemiskinan, tidak terdapat pengaruh yang signifikan dari good government governance terhadap kinerja pemerintah daerah dengan proksi Rasio Kemandirian, tidak terdapat pengaruh yang signifikan dari ukuran legislatif terhadap kinerja pemerintah daerah dengan proksi PDRB Per Kapita, tidak terdapat pengaruh yang signifikan dari ukuran legislatif terhadap kinerja pemerintah daerah dengan proksi Tingkat Kemiskinan dan terdapat pengaruh yang signifikan dari ukuran legislatif terhadap kinerja pemerintah daerah dengan proksi Rasio Rasio Kemandirian.Kata kunci: good government governance; ukuran legislative; kinerja pemerintah daerah; pdrb per kapita; tingkat kemiskinan; rasio kemandirian
Conceptual Change in Science Teaching and Learning: Introducing the Dynamic Model of Conceptual Change
Authors: Nadelson Louis S. , Heddy Benjamin C. , Jones Suzanne , Taasoobshirazi Gita , Johnson Marcus 
Published: June 2018

Conceptual change can be a challenging process, particularly in science education where many of the concepts are complex, controversial, or counter-intuitive. Yet, conceptual change is fundamental to science learning, which suggests science educators and science education researchers need models to effectively address and investigate conceptual change. Consideration of the current research and extant models of conceptual change reflect a need for a holistic, comprehensive, and dynamic model of conceptual change. In response, we developed the Dynamic Model of Conceptual Change (DMCC), which uses multiple lines of research that explore the variables influencing conceptual change and the dynamic interactions that take place during the conceptual change process in science teaching and learning. Unique to the DMCC is the potential for iterations, regression, enter and exit points at various stages of the conceptual change process, and the influences of message recognition, message engagement and processing, and the nature of the resulting conceptual change. The DMCC contains elements from extant models along with previously un-emphasized influential conceptual change variables such as culture, society, attitude, practices, and personal epistemology. We constructed the DMCC to provide science educators and researchers a more holistic framework for exploring conceptual change in science instruction and learning.
A Combined Renewable Energy System Demonstration for Providing the Energy Need at Esentepe (Windhill) Campus in Sakarya University
Authors: ÖZER Çiğdem , KANBEROĞLU Baha 
Published: June 2018

Energy need of the world is directly increasing with
population and technology. Limited traditional sources like fossil fuel are not
sustainable and usage of these sources causes harmful conditions for
environment. The continuous and increasing energy usage must be provided from
the continuous, natural and renewable energy sources instead of traditional
sources. Wind and solar energy
applications are important types of renewable energy class with features like
being clean and environmentally friendly. Because of these remarkable features,
these renewable energy sources are preferred and used all over the world. In
Turkey, an outstanding increase has taken place in installed power during last
10 years. In this study, the electricity requirement of a building on the
campus of Sakarya University is aimed to be compensated with a combined
solar/wind energy system. First, the amount of energy consumption of selected
building in a year was evaluated. The required parameters for wind energy like
wind speed were provided from the Ministry of Energy and Natural Resources
page. And, solar energy parameters were taken from Institute for Energy and Transport
(IET) established by European Commission. The calculations were made by using
these parameters and return of the investment was determined.
Attitude of a Discrete Group of Nigerian Male Doctors Towards Prostate Cancer Screening
Authors: Ezenwa E. V. , Adam V. Y. 
Published: June 2018

Introduction: Prostate cancer is the commonest cancer among Nigerian males [1]. Screening for prostate cancer is a topical issue among doctors as some studies have not conclusively shown higher survival rate among patients who had their pathology detected early. Taking into consideration the uncertainty surrounding prostate cancer screening, coupled with the fact that doctors are most of the time overwhelmed with solving the problems of their patients while neglecting their personal health. This study assesses the attitude of a discrete group of Nigerian doctors towards prostate cancer screening.
Objective: To assess the attitude towards prostate cancer screening of male medical doctors in public hospitals in Benin City, Nigeria. Methodology: This was a cross-sectional study carried out over a period of six months at theUniversity of Benin Teaching Hospital (UBTH) and the Central Hospital Benin City. It involved all male doctors, 40 years and above. Data were collected using a well-structured self-administered questionnaire, collated and subjected to statistical analysis.

Result: The study involved 214 male doctors. One hundred and fifty two of them practice in UBTH, while 62 of them practice in Central Hospital. The mean (standard deviation) age of the respondents was 48.5 (6.3) years. Ninety five percent (205) of the respondents had positive attitude towards prostate cancer screening. The main factors indicated by the respondents that affect individual decision to undergo prostate cancer screening were: the cost of screening [151 (70.6%)], lack of awareness [138 (64.5%)], fear of being stigmatized [97 (45.3%)] and fear of having a positive test [91 (42.5%)]. The least indicated was cultural barriers [42 (19.6%)].
Conclusion: The attitude of the respondents for prostate cancer screening isgood despite the challenges with recommendation against community screening by international health management system. The main factors identified by respondents as militating against screening should be given proper attention in order to reduce the scourge of this highly prevalent pathology among Nigerians.
CONTRIBUIÇÕES DO “PROGRAMA MAIS MÉDICOS” NO CUIDADO A PESSOA COM HIPERTENSÃO E/OU DIABETES
Authors: Benitez Yeril Chana , Santos Elitiele Ortiz dos , Do Prado Ernande Valentin 
Published: June 2018

O artigo apresenta um relato de experiência de um médico cubano vinculado ao Programa “Mais Médicos” sobre a implementação de uma intervenção realizada em uma Estratégia de Saúde da Família no município de Boa Vista/RR. A intervenção teve como objetivo melhorar a atenção aos adultos com Hipertensão Arterial Sistêmico e/ou Diabetes Mellitus na área de abrangência. As ações foram realizadas de março a junho de 2015, e teve a participação de todos os profissionais da equipe. Desenvolveram-se ações de monitoramento e avaliação, organização e gestão, qualificação da prática clínica, e engajamento público. Houve uma melhor organização do serviço, integração e capacitação dos profissionais para atuação na atenção básica. Também foi possível uma melhoria no cuidado ao grupo alvo com ampliação da cobertura, acesso, e adesão às ações de promoção da saúde.
Water, sanitation and hygiene systems in Pacific Island schools to promote the health and education of girls and children with disability: a systematic scoping review
Authors: Redman-MacLaren Michelle , Barrington Dani J. , Harrington Humpress , Cram David , Selep Jeanette , MacLaren David 
Published: June 2018

AbstractWater, sanitation and hygiene (WASH) systems in schools contribute to successful education by promoting good health and supporting school attendance. Girl students and students with disability face significant challenges when there are inadequate WASH systems. Pacific Island Countries and Territories (PICTs) have some of the lowest levels of improved WASH systems on earth. The aim of this review was to document the characteristics and effectiveness of approaches to improve WASH systems that promote the health and education of girl students, and students with disability in PICTs. This systematic scoping review comprehensively searched peer-reviewed and grey literature about WASH, PICTs, schoolgirls and students with disability. At best, there are only fleeting mentions in the grey literature about WASH and disability in schools in PICTs. Inclusion and exclusion criteria resulted in 12 publications being included: 1 review; 7 original research; 4 commentaries/project reports. A holistic approach to WASH in schools in PICTs must consider how the entire school WASH system can be inclusive of girls and children with disability. Incorporating local PICT learning epistemologies (ways of knowing) and local PICT pedagogies (ways of learning) are required to ensure new WASH systems reduce existing inequalities for girls and students with disability.
Magnetic Resonance Imaging of Uncommon Hepatic Mesenchymal Tumours: Haemangioendothelioma and Angiosarcoma
Authors: Cieszanowski Andrzej , Anysz-Grodzicka Agnieszka , Podgorska Joanna , Jagielska Beata , Pałucki Jakub 
Published: June 2018

<P>Background: Primary Hepatic Epithelioid Haemangioendothelioma (HEHE) and Primary Hepatic Angiosarcoma (PHA) are rare mesenchymal tumours with different malignant potential. Whereas HEHE demonstrates low to intermediate malignant potential, PHA is an aggressive malignancy with poor prognosis. The knowledge of typical imaging features of these lesions may facilitate correct diagnosis; however, the ultimate diagnosis of HEHE and PHA is based on histopathologic examination. </P><P> Discussion: The most typical findings helpful in diagnosing HEHE are: Presence of multiple, confluent nodules located at the liver periphery (in young to middle-aged woman), retraction of the liver capsule, marked hyperintensity on T2-weighted images, “target-sign” appearance, progressive centripetal contrast enhancement, and relatively high Apparent Diffusion Coefficient (ADC) values. More than &#8805;50% of nodules are hyper- or isointense on Hepatobiliary Phase (HBP) images.Conclusion:The imaging features suggestive of PHA are: Occurrence of metastases (lungs, spleen) at the time of diagnosis, presence of a large dominant mass with smaller satellites, heterogeneity and areas of haemorrhage in a dominant mass, progressive contrast enhancement, slightly elevated ADC values as compared to other malignant liver tumours.</P>