bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN PELAPORAN KEUANGAN
Authors: Agustina Ratna Dewi , Pratomo Dudi 
Published: February 2019

Penelitian ini bertujuan untuk menganalisis pengaruh tekanan, kesempatan, rasionalisasi, kemampuan, dan arogansi baik secara simultan maupun parsial terhadap kecurangan pelaporan keuangan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2013-2017.
Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan audited perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Teknik pemilihan sampel dalam penelitian ini menggunakan purposive sampling sehingga diperoleh 33 perusahaan sektor pertambangan dengan periode penelitian selama lima tahun yaitu tahun 2013-2017 atau dengan kata lain terdapat 165 sampel dalam penelitian ini. Teknik analisis data yang digunakan adalah analisis statistik deskriptif dan analisis regresi logistik dengan menggunakan software SPSS 25.
Hasil penelitian ini menunjukkan bahwa secara simultan tekanan, kesempatan, rasionalisasi, kemampuan, dan arogansi berpengaruh secara signifikan terhadap kecurangan pelaporan keuangan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Hasil pengujian secara parsial menunjukkan bahwa tekanan berpengaruh negatif signifikan, kesempatan berpengaruh positif signifikan, sedangkan rasionalisasi, kemampuan, dan arogansi tidak berpengaruh signifikan terhadap kecurangan pelaporan keuangan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2013-2017.
Faktor Pemitigasi Tingkat Korupsi: Studi pada Pemerintah Ibu Kota Provinsi di Indonesia
Authors: Dewi I Gusti Ayu Ratih Permata , Idawati Putu Diah Putri , Putri Putu Yudha Asteria , Dewi Cok Istri Ratna Sari 
Published: February 2019

Penelitian ini bertujuan untuk menguji secara empiris pengaruh akuntabilitas dan transparansi terhadap tingkat korupsi 1padapemerintah ibu kota provinsi di Indonesia Studi ini menggunakan seluruh ibu kota Provinsi (34) yang ada sebagai sampel, atau dengan pendekatan populasi. Analisis regresi berganda digunakan untuk menguji hipotesis penelitian. Hasil penelitian ini menunjukkan bahwa secara statistik transparansi dan akuntabilitas laporan keuangan berpengaruh negatif dan signifikan terhadap tingkat korupsi pada pemerintah1 ibu kota propinsi 1di Indonesia.
MASA DEPAN PRODUK LOKAL: ANALISISPENGARUH ETNOSENTRIS KONSUMEN, DISAIN KEMASAN DAN PERSEPSI LABELISASI HALAL TERHADAP MINAT PEMBELIANPRODUK LOKAL
Authors: Trifiyanto Kabul 
Published: February 2019

Penelitian ini bertujuan untuk mengetahui pengaruh kemasan produk, persepsi labelisasi halal, dan etnosentris terhadap produk makanan khas Kebumen. Pengumpulan data dilakukan menggunakan kuesioner. Dengan menggunakan teknik non probability sampling, penelitian ini mengambil sampel 100 dari responden masyarakat kebumen yang melakukan pembelian lanting. Variabel yang digunakan dalam penelitian ini adalah disain kemasan (X1), labelisasi halal (X2), etnosentris (X3), dan keputusan pembelian(Y2). Penelitian ini menggunakan teknik analisis deskriptif dan statistik meliputi uji validitas, uji reliabilitas, uji asumsi klasik, uji hipotesis, analisis jalur, dan korelasi dengan menggunakan bantuan program SPPS 22for windows.
Hasil penelitian ini menunjukkan bahwa semua variabel valid dan reliabel, tidak terdapat multikolinieritas, tidak terjadi heterokesdastisitas, dan model memenuhi asumsi normalitas. Pengaruhperilaku etnosentris konsumen menunjukkan positif dan signifikan, disain kemasan menunjukkan positif dan signifikan terhadap keputusan pembelian. Pengaruh labelisasi halal menunjukkan negatif dan signifikan terhadap keputusan pembelian. Dengan nilai pengaruh yang sebesar 8,5%.
Kata kunci:Minat Pembelian, Etnosentris Konsumen, Disain Kemasan, Labelisasi Halal, Produk Lokal.
PELAKSANAAN STANDARD OPERATING PROCEDURE (SOP) PENYELESAIAN PERMOHONAN KEBERATAN DI KANTOR PELAYANAN PAJAK PRATAMA KENDARI
Authors: Putra Randy Ariyadita 
Published: February 2019

Pajak merupakan salah satu sumber penerimaan Negara yang digunakan untuk melaksanakan kegiatan pembangunan nasional. Dalam meningkatkan penerimaan pajak, pemerintah melakukan reformasi di bidang perpajakan yang tidak hanya terjadi di tingkat struktur organisasi, tetapi juga dalam hal sistem informasi dan sumber daya manusia termasuk prosedur kerja. Salah satunya yaitu penetapan standar pelayanan yang berhubungan dengan proses-proses penyelesaian masalah antara Dirjen Pajak dengan wajib pajak seperti pada sengketa pajak. Dalam proses pemenuhan kewajiban pajak, prinsip Self-Assessment pada pelaksanaan ketentuan peraturan perundang-undangan yang diterapkan kepada wajib pajak menciptakan celah ketidakadilan. Surat Ketetapan Pajak (SKP) yang diterbitkan menyebabkan wajib pajak tidak puas atas ketetapan tersebut sehingga timbul sengketa pajak.
Di Kantor Pelayanan Pajak Pratama Kendari untuk tahun pajak 2017 Standard Operating Procedure (SOP) dibuat berdasarkan Peraturan Menteri Keuangan Nomor 9/PMK.03/2013 tentang Tata Cara Pengajuan dan Penyelesaian Keberatan dan dijabarkan dalam SE-11/PJ/2014 tentang Petunjuk Pelaksanaan Penyelesaian Keberatan Pajak Penghasilan, Pajak Pertambahan Nilai dan/atau Pajak Penjualan Atas Barang Mewah.
Penelitian dilakukan menggunakan pendekatan kualitatif mengingat bahwa yang akan dibuktikan adalah pelaksanaan penyelesaian permohonan keberatan atas sengketa pajak antara wajib pajak dengan aparat pajak berdasarkan SOP.
Hasil penelitian menunjukkan bahwa pelaksanaan SOP penyelesaian permohonan keberatan telah sesuai dengan Surat Edaran Direktorat Jenderal Pajak nomor SE-11/PJ/2014 dan Peraturan Menteri Keuangan nomor PMK-9/PMK.03/2013. SOP (Standard Operating Procedure) penyelesaian permohonan keberatan juga efektif dalam proses penyelesaian permohonan keberatan di Kantor Pelayanan Pajak Pratama Kendari.
Kata kunci: Pajak, Reformasi Perpajakan, Sengketa Pajak, Keberatan Pajak, SOP.
PERFORMANCE TESTING IN PEOPLE WITH LOWER LIMB AMPUTATION: INTERVIEWS WITH PROSTHETISTS, PHYSICAL THERAPISTS, AND PHYSICIANS
Authors: Balkman Geoffrey , Morgan Sara , Gaunaurd Ignacio , Kristal Anat , Amtmann Dagmar , Gailey Robert , Hafner Brian J. 
Published: February 2019

INTRODUCTION
A variety of performance-based tests are available to assess mobility in people with lower limb amputation (LLA)1. Selection of a specific test is likely to be guided by the clinical value of tasks patients perform; the space and equipment available to administrator the test; and/or the time required to set up, administer, score, and interpret the test results. The aim of this study was to collect information about the clinical value of performance tests, and the space, equipment, and time available to rehabilitation specialists who provide care to people with LLA (i.e., prosthetists, physical therapists (PTs), and physical medicine and rehabilitation (PM&R) physicians).
Abstract PDF Link: https://jps.library.utoronto.ca/index.php/cpoj/article/view/32018/24437
How to cite: Balkman G, Morgan S, Gaunaurd I, Kristal A, Amtmann D, Gailey R, Hafner B.J. PERFORMANCE TESTING IN PEOPLE WITH LOWER LIMB AMPUTATION: INTERVIEWS WITH PROSTHETISTS, PHYSICAL THERAPISTS, AND PHYSICIANS. CANADIAN PROSTHETICS & ORTHOTICS JOURNAL, VOLUME 1, ISSUE 2, 2018; ABSTRACT, POSTER PRESENTATION AT THE AOPA’S 101ST NATIONAL ASSEMBLY, SEPT. 26-29, VANCOUVER, CANADA, 2018. DOI: https://doi.org/10.33137/cpoj.v1i2.32018
Abstracts were Peer-reviewed by the American Orthotic Prosthetic Association (AOPA) 101st National Assembly Scientific Committee.
http://www.aopanet.org/
USE OF EXTERNALLY-POWERED ORTHOSIS TO ADDRESS COMPLEXITIES ASSOCIATED WITH BILATERAL BRACHIAL PLEXOPATHY
Authors: Delgado Cassandra , Latour Debra 
Published: February 2019

INTRODUCTION
Brachial plexus injuries are often caused by trauma, tumors or inflammation. The severity of the injury may vary, however in most traumatic cases, the supraclavicular region is impacted. Depending on the severity of the injury, surgery is often indicated early due to the likelihood of nerve regeneration. Surgical procedures include neurolysis, nerve grafting and neurotisation; where approximately 45% will regain adequate function to perform activities of daily living (ADLs) and return to work. According to current data, approximately 9,700 individuals per year will remain disabled due to the injury. For individuals where surgical intervention has not provided improvement in function, alternative solutions must be investigated. Particularly for those with bilateral involvement, potential solutions include orthotic technology. Like users of prosthetic technology, there is a wide array of technology available, intended to meet the diverse needs experienced by the population of individual who have lost function of the upper limbs. This paper describes the challenges experienced by an individual with bilateral brachial plexus injuries and addresses the case solutions using collaborative inter-professional practice.1-4
Abstract PDF Link: https://jps.library.utoronto.ca/index.php/cpoj/article/view/32047/24461
How to cite: Delgado C, Latour D. USE OF EXTERNALLY-POWERED ORTHOSIS TO ADDRESS COMPLEXITIES ASSOCIATED WITH BILATERAL BRACHIAL PLEXOPATHY. CANADIAN PROSTHETICS & ORTHOTICS JOURNAL, VOLUME 1, ISSUE 2, 2018; ABSTRACT, ORAL PRESENTATION AT THE AOPA’S 101ST NATIONAL ASSEMBLY, SEPT. 26-29, VANCOUVER, CANADA, 2018. DOI: https://doi.org/10.33137/cpoj.v1i2.32047
Abstracts were Peer-reviewed by the American Orthotic Prosthetic Association (AOPA) 101st National Assembly Scientific Committee.
http://www.aopanet.org/
Adjustable Liners and Sockets for Prosthetic Devices
Authors: Rasmussen Lenore , Rodriguez Simone , Bowers Matthew , Smith Damaris , Martino Greig , Rizzo Livia , Scheiber Cole , D’Almeida Jesse , Dillis Curran 
Published: February 2019

INTRODUCTION
Ras Labs’ Synthetic Muscle™ will allow amputees to continue their active lives without needing to adjust the fitting of their prosthetic device(s) throughout the day. This technology promises to resolve major issues facing amputees, most notably the pain of prosthetic slippage and tissue breakdown. Synthetic Muscle™, comprising electroactive polymers (EAPs), actively expand or contract at low voltages, while offering impact resistance and pressure sensing, all in one integrated solution. The main objectives of this project is to determine the feasibility of the EAP pads incorporated into prosthetic liners or sockets and to create prototypes of these EAP based shape-morphing pad systems. In collaboration with UPI, testing of these EAP based pads located in strategic areas of the socket was initiated with customers (BK and AK) for evaluation and feedback. Characterization of Synthetic Muscle™ as dual use pressure sensors was initiated. This is a continuation Ras Labs’ dynamic prosthetic pad project, which demonstrated how the volume of the EAP can be changed from applying a low voltage and operating temperatures for use in adjustable prosthetic liners and sockets 1-8.
Abstract PDF Link: https://jps.library.utoronto.ca/index.php/cpoj/article/view/32048/24462
How to cite: Rasmussen L, Rodriguez S, Bowers M, Smith D, Martino G, Rizzo L, Scheiber C, d’Almeida J, Dillis C. Adjustable Liners and Sockets for Prosthetic Devices. CANADIAN PROSTHETICS & ORTHOTICS JOURNAL, VOLUME 1, ISSUE 2, 2018; ABSTRACT, POSTER PRESENTATION AT THE AOPA’S 101ST NATIONAL ASSEMBLY, SEPT. 26-29, VANCOUVER, CANADA, 2018. DOI: https://doi.org/10.33137/cpoj.v1i2.32048
Abstracts were Peer-reviewed by the American Orthotic Prosthetic Association (AOPA) 101st National Assembly Scientific Committee.
http://www.aopanet.org/
DO MULTI-GRIP HANDS INCREASE FUNCTION AND PATIENT SATISFACTION WHEN COMPARED TO TRADITIONAL MYOELECTRIC HANDS?
Authors: Popovic Ivana , Cutti Andrea , Ryan Tiffany , Schaefer Michael , Andres Erik , Wuestefeld Daniela , Winkler Claudia , Baun Kerstin , Bischof Birgit , Braatz Frank , Miguelez John , Conyers Dan , Hahn Andreas 
Published: February 2019

INTRODUCTION
Myoelectric hands progressed from single grip hands (traditional myoelectric devices (TH)) to be multi-grip hands (MGH) which are hypothesized to bring more degrees of freedom, greater range of motion and improved grasping capabilities1,2. Their impact on patients’ lives has been documented in only a few case studies. The Strategic Consortium for Upper Limb Prosthetic Technologies (SCULPT) aims to assess the potential benefits MGH with respect to function and patient satisfaction compared to TH systems.
Abstract PDF Link: https://jps.library.utoronto.ca/index.php/cpoj/article/view/32049/24463
How to cite: Popovic I, Cutti A, Ryan T, Schaefer M, Andres E, Wuestefeld D, Winkler C, Baun K, Bischof B, Braatz F, Miguelez J, Conyers D, Hahn A. DO MULTI-GRIP HANDS INCREASE FUNCTION AND PATIENT SATISFACTION WHEN COMPARED TO TRADITIONAL MYOELECTRIC HANDS? CANADIAN PROSTHETICS & ORTHOTICS JOURNAL, VOLUME 1, ISSUE 2, 2018; ABSTRACT, POSTER PRESENTATION AT THE AOPA’S 101ST NATIONAL ASSEMBLY, SEPT. 26-29, VANCOUVER, CANADA, 2018. DOI: https://doi.org/10.33137/cpoj.v1i2.32049
Abstracts were Peer-reviewed by the American Orthotic Prosthetic Association (AOPA) 101st National Assembly Scientific Committee.
http://www.aopanet.org/
Rôle de l’attachement dans l’accompagnement des personnes âgées
Authors: Bonnet Magalie , Chopard-Dit-Jean Aurélie 
Published: February 2019

La théorie de l’attachement dans le domaine du vieillissement propose une approche nouvelle et pertinente pour comprendre l’accompagnement du sujet âgé et les enjeux de ses relations aux aidants (proches et professionnels). La vieillesse rend parfois la personne vulnérable physiquement et psychiquement et l’inscrit dans une relation de dépendance à son entourage. Les données issues de recherches en cours sur l’évaluation de l’attachement chez des personnes âgées de plus de 65 ans montrent l’importance de considérer les modalités d’attachement chez ce public. Comment peut-on comprendre la surreprésentation de l’insécurité chez le public âgé, en particulier lorsqu’il vit en établissement ? S’il n’existe pas d’effet de causalité simple du passé sur le présent dans l’attachement, les profils d’attachement au grand âge peuvent s’entendre comme des ressources, des stratégies pour vivre sans trop d’angoisse ce dernier cycle de vie. Les résultats comparatifs de profils d’attachement chez des femmes et hommes âgés, vivant à domicile ou en établissement permettent d’envisager l’attachement comme une notion à opérationnaliser dans les pratiques professionnelles d’accompagnement des personnes âgées.
L’hétérologie des phénomènes urbains
Authors: Silva Breno , Petiteau Amélie 
Published: February 2019

L’hétérologie de Georges Bataille vise la connaissance de l’hétérogène qui se base sur des notions comme l’excrétion et l’appropriation, le corps étranger et la dépense improductive. Dans sa dimension politique elle suscite une critique de la société homogène qui est particulièrement mise à jour dans le quotidien des villes an tant que part maudite. Philippe Joron, dans la lecture sociologique qu’il fait de l’hétérologie, introduit quatre catégories pour comprendre ces énergies sociales : la dépossession, la communion, la procuration et l’entiération. Elles sont utilisées dans cet article pour caractériser les phénomènes urbains singuliers qui bouleversent le quotidien homogène des villes.
Tensions à l’île de la Réunion : la puissance populaire des gilets jaunes
Authors: Baulaigue Michel 
Published: February 2019

L’île de la Réunion rejoint le mouvement national des gilets jaunes le 17 novembre 2018. Très rapidement, le mouvement s’amplifie. L’île dès le 19 novembre est paralysée, livrée à un déchaînement de violences autour de barrages routiers sans précédent. La puissance populaire se montre sur la scène publique et défie le Pouvoir qui faute d’avoir trop longtemps ignoré, dénigré ce que lui disait la rue, ne la comprend plus. Ce mouvement dépasse, comme ailleurs, la simple revendication de la hausse du carburant. Il se bat contre la vie chère sur l’île, pour être entendu, reconnu, dans une quête identitaire et en appelle à un idéal communautaire et à une démocratie plus participative. Cet article tente de comprendre comment ce mouvement est né ; comment cette puissance populaire s’est imposée face au pouvoir dans la société réunionnaise où la parole des citoyens a longtemps été confisquée.
L’économie du Livre saint dans le Maroc contemporain
Authors: Cohen Anouk 
Published: February 2019

À Casablanca, dans le quartier des Habous qui concentre plus d’une soixantaine de maisons d’édition et de distribution, le Coran est qualifié de « best-seller » par les éditeurs. Vendu par milliers tous les mois, il fait l’objet d’un engouement grandissant, notamment dû aux récents progrès de l’alphabétisation. Ce « boom » du Livre saint a encouragé de nombreux éditeurs du quartier à produire leur propre modèle de Coran afin de mieux répondre aux attentes de leurs clients et d’optimiser leurs ventes. De quelles manières parviennent-ils à faire du Coran un « best-seller » ? Quelles sont les implications économiques, religieuses et politiques de la transformation de ce livre au statut si particulier en une marchandise ? Ces interrogations sont placées au cœur de cet article axé sur l’étude du marché coranique à un moment où il connaît une profonde transformation, liée à la création en 2010 d’une édition nationale du Coran. Un enjeu crucial au Maroc où l’autorité du roi est en partie fondée sur le contrôle du rapport à la religion.
Rośliny naczyniowe projektowanych użytków ekologicznych „Olszak I” oraz „Olszak II” w Poznaniu
Authors: Dyderski Marcin K. , Wrońska-Pilarek Dorota 
Published: February 2019

Rośliny naczyniowe projektowanych użytków ekologicznych „Olszak I” oraz „Olszak II” w Poznaniu.
W pracy przedstawiono wyniki inwentaryzacji roślin naczyniowych planowanych użytków ekologicznych „Olszak I” i „Olszak II” położnych w Poznaniu w dolinie rzeki Cybiny (229,75 ha). Florę badanych obszarów tworzy 407 gatunków roślin naczyniowych, z czego 74,6% to gatunki rodzime. Antropogeniczne zniekształcenie flory przejawia się przewagą apofitów (49,4%) nad spontaneofitami (25,2%) oraz wysokim odsetkiem gatunków hemerofilnych (68,0%). Mimo zniekształceń, badany teren jest ostoją gatunków leśnych, stanowiących 13,7% flory, w tym 53 to gatunki wskaźnikowe starych lasów. Występuje tu także 36 gatunków roślin o wysokich kategoriach zagrożenia w Poznaniu. Duża wartość przyrodnicza opisywanych obszarów przejawia się obecnością 37,2% flory miasta na 0,8% jego powierzchni i wskazuje na konieczność ich ochrony w formie użytków ekologicznych.
Vascular plants of the projected ecological sites “Olszak I” and “Olszak II” in Poznań
This paper presents results of study on vascular flora of proposed ecological lands “Olszak I” and “Olszak II" in Poznań, carried out on an area of 229.75 ha. Flora of the studied area contains 407 species of vascular plants, including 74.6 % of native species. Anthropogenic impact on flora is shown by higher number of apophytes (49.4%) than spontaneophytes (25.2%) and high share of hemerophilous species (related to man-made habitats; 68.0%), Despite this, the studied area is a shelter for woodland flora, which is proved by high share of species typical for fertile deciduous forests (13.7%), including 53 “ancient forest” indicator species. Moreover, the studied areas host 36 species threatened in Poznań. Due to the high conservation value of the studied area, namely occurrence of 37.2% of the city flora on 0.8% of its area, its legal protection by establishment of ecological site is recommended.
Generation and characterization of a functional human adipose‐derived multipotent mesenchymal stromal cell line
Authors: Burk Janina , Holland Heidrun , Lauermann Anne F. , May Tobias , Siedlaczek Philipp , Charwat Verena , Kasper Cornelia 
Published: February 2019

AbstractMultipotent mesenchymal stromal cells (MSC) and MSC‐derived products have emerged as promising therapeutic tools. To fully exploit their potential, further mechanistic studies are still necessary and bioprocessing needs to be optimized, which requires an abundant supply of functional MSC for basic research. To address this need, here we used a novel technology to establish a human adipose‐derived MSC line with functional characteristics representative of primary MSC. Primary MSC were isolated and subjected to lentiviral transduction with a library of expansion genes. Clonal cell lines were generated and evaluated on the basis of their morphology, immunophenotype, and proliferation potential. One clone (K5 iMSC) was then selected for further characterization. This clone had integrated a specific transgene combination including genes involved in stemness and maintenance of adult stem cells. Favorably, the K5 iMSC showed cell characteristics resembling juvenile MSC, as they displayed a shorter cell length and enhanced migration and proliferation compared with the non‐immortalized original primary MSC (p < 0.05). Still, their immunophenotype and differentiation potential corresponded to the original primary MSC and the MSC definition criteria, and cytogenetic analyses revealed no clonal aberrations. We conclude that the technology used is applicable to generate functional MSC lines for basic research and possible future bioprocessing applications.
Challenging the workhorse: Comparative analysis of eukaryotic micro‐organisms for expressing monoclonal antibodies
Authors: Jiang Hanxiao , Horwitz Andrew A. , Wright Chapman , Tai Anna , Znameroski Elizabeth A. , Tsegaye Yoseph , Warbington Hailley , Bower Benjamin S. , Alves Christina , Co Carl , Jonnalagadda Kanvasri , Platt Darren , Walter Jessica M. , Natarajan Venkatesh , Ubersax Jeffrey A. , Cherry Joel R. , Love J. Christopher 
Published: February 2019

AbstractFor commercial protein therapeutics, Chinese hamster ovary (CHO) cells have an established history of safety, proven capability to express a wide range of therapeutic proteins and high volumetric productivities. Expanding global markets for therapeutic proteins and increasing concerns for broadened access of these medicines has catalyzed consideration of alternative approaches to this platform. Reaching these objectives likely will require an order of magnitude increase in volumetric productivity and a corresponding reduction in the costs of manufacture. For CHO‐based manufacturing, achieving this combination of targeted improvements presents challenges. Based on a holistic analysis, the choice of host cells was identified as the single most influential factor for both increasing productivity and decreasing costs. Here we evaluated eight wild‐type eukaryotic micro‐organisms with prior histories of recombinant protein expression. The evaluation focused on assessing the potential of each host, and their corresponding phyla, with respect to key attributes relevant for manufacturing, namely (a) growth rates in industry‐relevant media, (b) adaptability to modern techniques for genome editing, and (c) initial characterization of product quality. These characterizations showed that multiple organisms may be suitable for production with appropriate engineering and development and highlighted that yeast in general present advantages for rapid genome engineering and development cycles.