bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Perencanaan Pajak dan Kepemilikan Manajerial Terhadap Nilai Perusahaan dengan Transparansi Perusahaan Sebagai Variabel Moderasi
Authors: Hidayat Sulistyo Wahyudin , Pesudo David Adechandra Ashedica 
Published: October 2019

A B S T R A KPenelitian ini bertujuan untuk mengetahui pengaruh perencanaan pajak dan kepemilikan manajerial terhadap nilai perusahaan dengan transparansi perusahaan sebagai variabel moderasi. Penelitian ini menggunakan laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2017. Teknik analisis yang digunakan dalam penelitian ini yaitu deskriptif statistik, analisis regresi linear regresi linear berganda. Hasil pengujian ini menunjukkan perencanaan pajak berpengaruh positif terhadap nilai perusahaan, kepemilikan manajerial berpengaruh negative terhadap nilai perusahaan, dan transparansi perusahaan memoderasi hubungan antara perencanaan pajak dan kepemilikan manajerial terhadap nilai perusahaan. Hal ini di karenakan banyak informasi yang diungkapkan oleh manajemen pada laporan keuangan atau tahunannya, maka pemilik perusahaan dan investor dapat lebih mengetahui kondisi peusahaan yang sebenarnya.Kata Kunci: Perencanaan Pajak, Kepemilikan Manajerial, Nilai Perusahaan, Transparansi PerusahaanA B S T R A C TThis study aims to determine the effect of tax planning and managerial ownership on firm value with company transparency as a moderating variable. This study uses annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The analysis technique used in this study is descriptive statistics, multiple linear regression. The results of this test indicate tax planning has a positive effect on firm value, managerial ownership has a negative effect on firm value, and corporate transparency moderates the relationship between tax planning and managerial ownership of firm value. This is because there is a lot of information disclosed by management in its financial or annual reports, so that company owners and investors can better know the real condition of the company.Keywords: Tax Planning, Managerial Ownership, Corporate Value, Corporate Transparency
Diagnóstico del trabajo colaborativo en un centro escolar como indicador de inclusión educativa
Authors: Bonilla Serrato María Fernanda , Fernández Escárzaga Jaime , Vázquez Soto Marco Antonio 
Published: October 2019

La inclusión educativa es una filosofía de intervención que orienta la atención de la comunidad de un centro escolar hacia la diversidad de todos sus alumnos. En México el sistema educativo está obligado a desarrollar en las aulas prácticas inclusivas. Sin embargo, las acciones que se realizan generalmente se reducen a la integración de los alumnos con discapacidades. Este manejo discrecional de la inclusión educativa es lo que motivó a desarrollar un diagnóstico en una institución de la periferia de la ciudad de Durango, Dgo., México. El objetivo del diagnóstico fue encontrar cuáles eran las prácticas inclusivas que se llevaban a cabo en la escuela respecto al trabajo colaborativo, con la finalidad de realizar posteriormente un proceso de intervención que contribuyera a fortalecer los hallazgos positivos y mejorar las áreas donde se tuvieran pocos avances.
El método para realizar el diagnóstico fue cualitativo de tipo observacional fenomenológico. Se rescataron los datos empíricos empleando la técnica de observación no participante y la entrevista en profundidad. Este proceso tuvo la duración de un mes, con una asistencia diaria a la primaria dentro del horario escolar. Durante el diagnóstico, la intervención y el análisis de los resultados, el material recopilado se organizó en diez categorías. En este artículo se presentan solamente las categorías que corresponden al resultado del diagnóstico. La información obtenida fue contrastada con fuentes teóricas que sustentaban y explicaban los hallazgos.
Los resultados encontrados muestran que la escuela no tiene elementos para considerarse como centro inclusivo. La comunicación del director hacia los docentes es deficiente; su falta de asertividad ha provocado desconfianza, ansiedad y resentimiento. Su liderazgo, lejos de fortalecer el trabajo colaborativo, ha generado incomodidad en los integrantes del cuerpo académico. El diagnóstico realizado permitió identificar los elementos para desarrollar un proceso de intervención orientado desde la psicología educativa con un esquema de investigación-acción.
Corrección de la Presbicia con Blended Vision
Authors: Chacón Carlos , Ávalos María 
Published: October 2019

Actualmente se busca mejorar la calidad de vida y disminuir la dependencia de anteojos, en pacientes con ca- tarata o con síndrome disfuncional de cristalino conocida como presbicia, para lo cual de usa Blended vision que es una técnica que se fundamenta en la micromonovisión, en donde se implanta dos lentes intraoculares; uno con adicción +2.50 dioptrías en el ojo dominante y otro con adición +3.00 dioptrías en el ojo no domi- nante.
Diseño metodológico: Estudio de serie de casos para caracterizar la corrección de la presbicia con Blended vision en la clínica de ojos Santa Lucia en la ciudad de Quito. Resultados: Se incluyeron 7 pacientes y 14 ojos con una edad promedio de 49 ± 3 años, más del 80% fueron mu- jeres. La distribución de las ametropías preoperatorias fue similar en ambos ojos, la mayoría de los pacientes presentaron miopía e hipermetropía. Los cambios postquirúrgicos a los 30 días en el 100 % de los casos pasa- ron a emétropes en visión lejana, intermedia y cercana. La capacidad para realizar las actividades cotidianas se presentó en promedio en 90,5 de los pacientes (en una escala de 0 a 100).
Conclusión: Blended visión es una opción para el tratamiento del creciente segmento demográ co de pacientes présbitas.
Alteraciones neuropsicológicas tempranas por exposición a solventes en pintores de una compañía automotriz
Authors: Albán Villacís Jorge , Jiménez Solano Galo 
Published: October 2019

Con el propósito de identi car alteraciones en el área neuropsicológica, se realizó un estudio cuantitativo, epidemiológico, descriptivo de corte transversal, a 50 pintores de cabina que aplican primer color y barniz. La edad promedio fue de 33.6 años, 80% (n= 40) bachilleres, con 10 años en promedio de antigüedad en el puesto. Se aplicó el mini test del estado mental, la prueba del reloj, el inventario de depresión de Beck, se tomaron datos de la historia laboral, se formularon 30 preguntas en la anamnesis y se practicó un examen neurológico de nervios periféricos y pares craneales.
El 26% (n=13) presentó un posible deterioro y el 16% (n=8) deterioro leve a la aplicación del mini test del estado mental. De los 8 casos con deterioro leve, dos deben realizarse pruebas complementarias. El 8% (n=4) presentó deterioro cognitivo en la prueba del dibujo del reloj. El test depresión de Beck demostró un 12% (n=6) con depresión leve y un solo caso depresión grave. El factor de riesgo exposición por más de 10 años se asoció con mayor frecuencia de parosmia, hipoacusia, disminución de re ejos, deterioro cognitivo y depresión. El factor de riesgo exposición más de 4 horas se asoció con mayor frecuencia de parestesia y di cultad para dormir. Se planteó la necesidad de incluir pruebas de valoración neuropsicológica en el programa de vigilancia al personal expuesto a solventes.
Study on the use of Aerogel on the Surface of Basalt Fabric
Authors: Miśkiewicz Pamela , Frydrych Iwona , Tokarska Magdalena 
Published: October 2019

Abstract
The layer of aerogel was applied to the surface of basalt fabric due to the possibility of improving a fabric protecting against the influence of hot environmental factors. The analysis of aerogel surface roughness and thickness of the obtained sample, resistance to contact heat for the contact temperature between 100°C and 250°C, and tests of resistance to the penetration of thermal radiation were carried out. In addition, thermal conductivity, thermal resistance, thermal diffusion, thermal absorption, and surface roughness were determined. The obtained results indicate the unevenness of aerogel application on the surface of basalt fabric. For this reason, work should be carried out on an appropriate technology that will allow them to be applied evenly on the surface of the fabric. The parameters tested and the results obtained are promising in terms of the possibility of using the fabric obtained in protective gloves.
Characterization of Novel 8T SRAM with Low Leakage and Optimized Area
Authors: Sharif Kazi Fatima , Biswas Satyendra N. 
Published: October 2019

Abstract
The fast evolution of battery functioned devices has caused approaches for decreasing power consumption in the memories is substantial. In this paper, a new proposal of SRAM with 8 transistors (8T) has been designed and also the cell itself is tested for its unique data overwriting and read propagation delays around 13.33% (read ‘1’) and 3.58% (read ‘0’) less compared to a conventional model. As the technology is attenuating, cell stability and increasing noise margin have become two crucial topics for the design metrics of SRAM, where our proposed cell appears with great stability on low voltage operation. Widespread simulation results authenticate the cogency and competency of the proposed 8T SRAM model using Cadence and 45nm predictive technology model (PTM).
Support for the Development of Tourism from European Funds in the Eastern Poland Region in the Years 2014-2020
Authors: Gralak Katarzyna 
Published: October 2019

Summary

Subject and purpose of work: The article presents the diversity of the use of EU funds for tourism in Poland in the region of Eastern Poland in the years 2014–2020. The focus was on indicating the regional differentiation of the size and type structure of projects.

Materials and methods: The information base was data on projects co-financed from EU funds, collected in the National Information System (KSI SIMIK 2014-2020).

Results: In all voivodships, both in terms of the number of projects and their values, projects in the field of culture (cultural heritage, cultural institutions, cultural events) definitely dominated. They constituted over 50% of the total number of all projects and 65% of their total value.

Conclusions: In the years 2014-2020 tourism was included in the Regional Operational Programs indirectly, which impacted on the nature of implemented projects. Between them dominated projects related to the modernization and preservation of tourism resources, especially cultural projects.
Technological Environment as a Factor of Development for Enterprises Providing Accommodation Services
Authors: Kuźmicki Marek , Kuś Agnieszka 
Published: October 2019

Summary

Subject and purpose of work: The objective of this article was to present opinions of owners of all-year-round accommodation facilities operating within the area of the Lublin Voivodeship with regards to the meaning and manner of impacting on the development of enterprises by technological environment factors.

Materials and methods: In April and May of 2018 field research was realized by means of CAT method within the area of Lublin Voivodeship. The research covered 110 economic entities.

Results: The most numerous group of research participants - more than 80% considered the development of Internet as a rather contributing or definitely contributing to the growth of their economic entities. More than 60% of research participants noted that growth of computer systems, video and mobile telephones as well as development of transportation networks rather contributed to or definitely contributed to better functioning of accommodation facilities in the area of the Lublin Voivodeship.

Conclusions: Vast majority of entrepreneurs considered factors of technological environment, specified during research as contributing and definitely contributing to the development of Lublin accommodation facilities. The impact of Internet seems especially important. The type of commune does not differentiate in any statistically significant manner the entrepreneurs’ assesment regarding the impact related to the factors of technological environment on the growth of their companies.
Differences in Inward FDI Performance Between the Southern Eurozone and Eastern EU Members: A Panel-Data Analysis Over 2004-2016
Authors: Vogiatzoglou Klimis 
Published: October 2019

Abstract
The aim of this paper is to examine the factors that explain the observed differences in inward foreign direct investment (FDI) performance between the peripheral southern eurozone countries (namely Greece and Portugal) and the eight Eastern EU members (Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Slovakia, and Slovenia) that joined in 2004. The empirical analysis, which is based on the estimation of a panel-econometric model during the 2004-2016 period, provides for Greece and Portugal policy relevant insights with respect to improving the international competitiveness and attracting more FDI inflows vis-a-vis Eastern EU countries, which have outperformed the two southern eurozone members. The results indicate that, among other factors, positive differences in labour costs and corporate tax rates between southern eurozone members and Eastern EU member states largely explain the observed differences in inward FDI performance among those two country groups. The higher labour costs and corporate taxation in Greece and Portugal exhibit a strong negative impact on their relative inward FDI performance vis-avis Eastern EU members. Furthermore, differences in economic openness and integration into vertical production networks also have a significant effect on inward FDI performance.
Effect of weight reduction on histological activity and fibrosis of lean nonalcoholic steatohepatitis patient
Authors: Alam Shahinul , Jahid Hasan Mohammad , Khan Md. Abdullah Saeed , Alam Mahabubul , Hasan Nazmul 
Published: October 2019

Abstract

Background and Objectives
Weight reduction has evidenced benefit on attenuation of histological activity and fibrosis of nonalcoholic steatohepatitis (NASH), but there is scarcity of data for lean NASH subgroup. We have designed this study to compare the effects of weight reduction on histological activity and fibrosis of lean and non-lean NASH.

Methods
We have included 20 lean and 20 non-lean histologically proven NASH patients. BMI < 25 kg/m2 was defined as non-lean. Informed consent was taken from each subject. All methods were carried out in accordance with the Declaration of Helsinki. Moderate exercise along with dietary restriction was advised for both groups for weight reduction. After 1 year, 16 non-lean and 15 lean had completed second liver biopsy.

Results
Age, sex, alanine transaminase (ALT), aspartate aminotransferase (AST), gamma-glutamyltrasferase (GGT), Homeostasis model assessment insulin resistance (HOMA-IR), triglyceride and high density lipoprotein (HDL) was similar in both groups. Steatosis, ballooning, lobular inflammation, nonalcoholic fatty liver disease activity score (NAS) and fibrosis was similar in the two groups. In lean/non-lean group, any amount of weight reduction, ≥ 5% weight reduction and ≥ 7% weight reduction was found in respectively 8/11, 5/6 and 2/6 patients. In both lean and non-lean groups, weight reduction of any amount was associated with significant reduction of steatosis, ballooning and NAS, except lobular inflammation and fibrosis. In both groups, weight reduction of ≥ 5% was associated with significant reduction in NAS only. However, significant improvement in NAS was noted with ≥ 7% weight reduction in non-lean group only.

Conclusion
Smaller amount of weight reduction had the good benefit of improvement in all the segments of histological activity in both lean and non-lean NASH.
The 5-Way Scale
Authors: Khovanova Tanya , Lee Joshua 
Published: October 2019

Abstract
In this paper, we discuss coin-weighing problems that use a 5-way scale which has five different possible outcomes: MUCH LESS, LESS, EQUAL, MORE, and MUCH MORE. The 5-way scale provides more information than the regular 3-way scale. We study the problem of finding two fake coins from a pile of identically looking coins in a minimal number of weighings using a 5-way scale. We discuss similarities and differences between the 5-way and 3-way scale. We introduce a strategy for a 5-way scale that can find both counterfeit coins among 2k coins in k + 1 weighings, which is better than any strategy for a 3-way scale.
Sorption properties of granulometric fractions in Haplic Cambisol developed from boulder loam
Authors: Brogowski Zygmunt , Chojnicki Józef 
Published: October 2019

Abstract
The aim of the paper was to investigate the sorption properties of granulometric fractions separated from the genetic horizons of arable Haplic Cambisol developed from boulder loams of the Middle-Polish (Riss) Glaciation, Wartanian Stadial (central Poland). Separation of granulometric fractions was made with application of the Atterberg method without the use of centrifuging and dispersing agents. The cation exchange capacity average value in cmol(+)kg−1 and % contribution in particular fractions reached: 1–0.1 mm – 2.1 (1.6%), 0.1–0.05 mm – 5.5 (4.0%), 0.05–0.02 mm – 8.5 (6.1%), 0.02–0.01 mm – 13.0 (10.1%), 0.01–0.005 mm – 16.1 (12.8%), 0.005–0.002 mm – 28.6 (20.5%) and fraction <0.002 mm – 48.7 (44.9%). Leaching of the total exchangeable bases was the largest in the 0.1–0.05 mm fraction and decreased successively with decreasing grain diameter. Sorption properties of the tested soil determine its high agricultural value and buffer properties. The cation exchange capacity of the recognised granulometric fractions successively increased with decrease of their diameter while leaching process intensity in individual fractions decreased gradually as their dimensions decreased. Calcium was the most leached cation, followed by magnesium and sodium, whereas potassium was not leached at all. Significant increase of the cation exchange capacity in fractions from carbonate horizons was mostly caused by the increased contribution of calcium, which could be released from carbonates during extraction of bases.
Classification of mountain soils in a subalpine zone – a case study from the Bieszczady Mountains (SE Poland)
Authors: Musielok Łukasz , Drewnik Marek , Szymański Wojciech , Stolarczyk Mateusz 
Published: October 2019

Abstract
The aim of the study was to test the suitability of the 6th edition of Polish Soil Classification (SGP6) in reflecting the typical features of subalpine Bieszczady Mts. soils in comparison with the 5th edition of Polish Soil Classification (SGP5) and the newest version of World Reference Base for Soil Resources (WRB). Five soil profiles located in differentiated in terms of the parent material, topography and vegetation conditions of the natural environment were investigated. On the basis of described morphology and determined properties soils were classified according to different soil classifications. All soils under study were featured by presence of thick A horizons and high content of soil organic carbon accumulated even very deep in the profiles. Some of the mineral topsoil layers were classified as umbric/umbrik horizons. Moreover cambic/kambik horizons were present and in some cases also weak redoximorphic features occurred. The SGP6 enabled to distinguish soils with a thick, organic carbon-rich A horizons as umbrisols, a newly created subtype of grey soils. Furthermore, the soil taxonomic position according to SGP6 was more detailed in relation to the soil trophic status (in case of brown soils) and occurrence of weak redoximorphic features. That was reflected in number of subtypes to which analyzed soils were classified – 4 in SGP6 vs 2 in SGP5.
Konsepsi dan Miskonsepsi Siswa, Mahasiswa Calon Guru, dan Guru pada Topik Cahaya dalam Pembelajaran Fisika
Authors: Wahyuni Andi Sri Astika 
Published: October 2019

Tujuan dari penelitian ini adalah untuk memperoleh gambaran mengenai berbagai konsepsi dan miskonsepsi yang ada pada siswa, mahasiswa calon guru fisika, dan guru fisika terkait konsep cahaya dalam pembelajaran fisika. Pengumpulan data pada penelitian ini yaitu dengan melakukan analisis terhadap 25 artikel tentang gambaran konsepsi siswa, mahasiswa calon guru, dan guru fisika tentang konsep cahaya dalam pembelajaran fisika. Hasil penelitian ini adalah gambaran konsepsi siswa, mahasiswa calon guru, dan guru fisika tentang konsep cahaya dalam pembelajaran fisika yang dapat menjadi informasi awal untuk mengembangkan penelitian berkelanjutan berupa program pembelajaran atau program perkuliahan untuk meremediasi miskonsepsi yang dimiliki siswa.Kata kunci: Konsepsi, Miskonsepsi, Pembelajaran Fisika, Konsep Cahaya. The purpose of this study is to obtain a description of the various conceptions and misconceptions in students, physics teacher candidates, and physics teachers about concept of light in physics learning. The data collection in this research is by analyzing 25 articles about the concept of student's conception, student of teacher candidate, and physics teacher about light concept in physics learning. The result of this research is a description of student conception, student of teacher candidate, and physics teacher about light concept in physics learning which can be preliminary information to develop continuous research in the form of learning program or lecture program to remediate misconception owned by students.Keywords: Conception, Misconception, Physical Learning, Concept of Light.
Application of Talking Stick Learning Model to Improve Students' Positive Attitude and Learning Achievement in the Subject of Heat
Authors: Muhsin Muhsin 
Published: October 2019

The research included classroom action research that was conducted on 2018 the purpose of research was to improve learning achievement and positive attitudes of the seventh E grade students at thirteen Bontoa junior high school in science learning. This classroom action research was conducted at thirteen Bontoa junior high school in seventh E grade in the first semester on 2018/2019 academic year. The research consisted of two cycles, the first cycles consisted of two actions and the second cycles also consisted of two action. The procedure carried out in research cycle consisted of planning, implementation, observation and reflection. For getting data used observation sheets and the results test scores in each cycle. The data analysis technique used descriptive analysis and qualitative analysis. The result showed the application of talking stick learning model to improve positive attitudes and learning achievement of the main science of kalor subject in VII.E grade students of 13 Bontoa Junior High Scholl in Maros District.Keywords: Talking Stick Learning Model, Positive Attitude, Learning AchievementPenelitian ini termasuk Penelitian Tindakan Kelas yang dilaksanakan pada tahun 2018. Tujuan dari penelitian ini adalah untuk meningkatkan prestasi belajar dan sikap positif siswa kelas VII.E pada SMP Negeri 13 Bontoa dalam pembelajaran IPA. Penelitian Tindakan Kelas ini dilaksanakan di SMP Negeri 13 Bontoa pada siswa kelas VII.E semester 1 tahun pelajaran 2018/2019. Penelitian ini terdiri dari dua siklus. Siklus pertama terdiri dari dua tindakan dan siklus kedua juga terdiri dari dua tindakan. Prosedur yang dilaksanakan pada setiap siklus terdiri dari perencanaan, pelaksanaan, observasi, dan refleksi. Untuk mendapatkan data digunakan lembar observasi dan hasil nilai tes pada setiap siklus. Teknik analisis data yang digunakan adalah analisis deskriptif dan analisis kualitatif. Hasil penelitian menunjukkan bahwa penerapan model pembelajaran talking stick dapat meningkatkan prestasi belajar dan sikap positif siswa kelas VII.E SMP Negeri 13 Bontoa dalam pembelajaran IPA khususnya materi tentang Kalor.Kata kunci: Model Pembelajaran Talking Stick, Sikap Positif, Prestasi Belajar