bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Impact of Accounting Harmonization on Financial Statements Quality in Serbia
Authors: Anđelković Danijela , Zubac Danijela 
Published: June 2019

The general process of the world market globalization and the great influence of international financial organizations, especially the IMF and the World Bank, caused the need for standardization and harmonization of financial statements of the participants involved in international economics and trade. In this process, in the Republic of Serbia, the International Accounting Standards Board (IASB) and the IASB.S project for IAS/IFRS implementation have a crucial role. By adopting the International Financial Reporting Standards - IFRSs (including International Accounting Standards - IASs), financial statements prepared in Serbia may be comparable with financial statements in other countries. Starting from this, the main goal of the research is to indicate whether the financial statements in Serbia based on the IASB project can be comparable with financial statements in other countries, and on this basis can they satisfy the needs of external users of information (investors, creditors and others). In doing so, it points to the experience in the Republic of Serbia, the accounting practice and experiences of other countries, above all members of the European Union. The results of the research show that, in addition to the IAS/IFRS, the US generally accepted accounting principles (GAAPs) and the Directive 34 of the European Union represent the key segments of professional regulation contributing to greater accounting harmonization, and on this basis, the higher quality of financial reporting. Most countries that have national accounting regulations align the accounting rules in the most important issues with those regulations.
Sistem Kendali Arsip Kepegawaian (SIKASEP) Berbasis Desktop Pada Balai Sosial Bina Remaja (BSBR) Karya Mandiri
Authors: Albar Moh Ali , Akbar Hidayatul 
Published: June 2019

This employee filing information system has several features, including managing curriculum vitae, employee leaves, salary increase, and rank, retired, and transfer. The data is still stored conventionally, making the data search process very long. This system is desktop based and uses the Java programming language. The results of the questionnaire showed that as many as 24 respondents stated that they agreed to 80% and as many as 6 respondents stated that they strongly agreed to 20% for the use of this application.
Keywords:
Riego en Chile colonial: mecanismos de apropiación, administración y resolución de conflictos por el uso de los sistemas hidrosociales del Valle Central
Authors: Camus Gayán Pablo , Castillo Castillo Sebastián , Muñoz Figueroa Enrique 
Published: June 2019

El riego, entendido como un sistema hidrosocial, fue uno de los pilares del desarrollo de la sociedad colonial chilena. El objetivo de esta propuesta es comprender las relaciones de poder y la organización económica y social articulada en torno a la apropiación y el uso de los sistemas de irrigación en el Valle Central de Chile. La metodologí­a es cualitativa y se centró en analizar los mecanismos de apropiación, los sistemas de administración e instrumentos de resolución de conflictos. Las fuentes primarias estudiadas fueron las Actas del Cabildo de Santiago y los expedientes de juicios de la Real Audiencia, las cuales fueron complementadas con bibliografí­a secundaria. Este estudio es pertinente, pues representa una aproximación al conocimiento de las relaciones sociales y de justicia durante la Colonia, así­ como valida al riego como un objeto de estudio reciente que no ha sido abordado suficientemente por la historiografí­a latinoamericana. Irrigation in Colonial Chile: Mechanisms of Appropriation, Management and Conflict Resolution for the Use of Hydrosocial Systems in the Central ValleyAbstractIrrigation as a hydrosocial system was one of the pillars of development for colonial Chilean society. The purpose of this article is to understand power relations and the social and economic organization associated with the appropriation and use of irrigations systems in the Central Valley of Chile. The methodology used is qualitative and focused on analyzing the mechanisms of appropriation, management systems and instruments for conflict resolution.The primary sources studied were the Actas del Cabildo de Santiago meeting minutes and Real Audiencia case files, which were complemented with secondary bibliography. This study is pertinent as it represents a look at theknowledge of social relations and justice during colonial times and validates irrigation as a recent object of study that has not been sufficiently addressed by Latin American historiography.Keywords: Water systems, colonial Chile, bureaucracy, violence
RANCANG BANGUN MESIN PENGADUK PEKAN TERNAK
Authors: Admin Admin , Hilimi Beni Junaedi 
Published: June 2019

Pakan adalah bahan makanan tunggal atau campuran, baik yang diolah maupun yang tidak diolah, yang diberikan kepada hewan untuk kelangsungan hidup, berproduksi, dan berkembang biak.. Untuk menunjang tujuan tersebut dengan merancang suatu mesin pengaduk untuk membantu proses pencampuran pakan ternak sapi yang lebih cepat dan efisien. Tujuan utama saya dalam menciptakan inovasi teknologi yang sedang berkembang saat ini supaya hasil yang didapat lebih efektif dan berkualitas. Metode penelitian yang digunakan dalam penelitian merancang suatu mesin pengaduk untuk membantu proses pencampuran pakan ternak sapi ini adalah empirik, yaitu pengamatan dilapangan (observasi). Tujuan peneliti merancang suatu mesin pengaduk pakan ternak, mengetahui system kerja pengaduk pakan. Pengaduk pakan ternak dirancang menggabungkan beberapa komponen yakni mata pisau, poros as, mesin 1,5 Hp, dan bearing. Hasil uji coba pada pengujian 1 didapatkan rata-rata , rata-rata hasil pengujian 2 , rata-rata hasil pengujian 3 dengan kapasitas .
Results of analyzing the passport database ‘Spring bread wheat landraces in the VIR collection’
Authors: Zuev E. V. , Brykova A. N. , Kudryavtseva E. Yu. 
Published: June 2019

Background. Recently, an increased interest in crop landraces has been observed among scientists working with plant genetic resources (PGR). Institutes have been organizing collecting missions to explore old varieties still cultivated locally. Attention paid to landraces is also associated with the introduction of GIS technologies into PGR studies. The N. I. Vavilov All-Russian Institute of Plant Genetic Resources (VIR) holds a unique collection of spring bread wheat landraces. One of the Institute’s top priorities is to develop and maintain a passport database, using a set of fields specifically fit for landraces.Analysis of the passport database. The passport database ‘Spring Bread Wheat Landraces in the VIR Collection’ is analyzed here. The database contains information on 5,925 accessions and has 36 fields. Statistical data are presented for the main fields: origin, collection site, botanical variety, year of registration in the collection, donor institute or expedition, and collector’s name.
Quantitative and qualitative analysis of sunflower pollen (<i>Helianthus</i> L.) and it’s use in breeding work
Authors: Voronova O. N. , Gavrilova V. A. 
Published: June 2019

Background. In breeding work, it is necessary to take into account such an important feature as male sterility of the hybrids obtained. If a plant has visually visible anthers and pollen, the quality of the pollen grains themselves may be low. It is necessary to carry out not only a visual analysis, but also a cytological study of pollen in order to properly assess the reproductive potential of plants.Materials and methods. Wild species, some cultivars, lines and hybrids of sunflower from the collection of the N. I. Vavilov All-Russian Institute of Plant Genetic Resources were taken as objects of research. The plants were grown on the fields of Kuban Experiment Station. Pollen was collected from preinsulated inflorescences, fixed in FAA solution and stained with acetocarmine. The ratio of fertile pollen grains to the total number of pollen grains (in %) was calculated, the diameter of the pollen grains was measured, and variability curves were drawn.Results. Mature pollen grains in sunflower are rounded, tricolpate-poral, threecelled; the average pollen diameter in cultivated sunflower is 28–32 μm; in wild species, the range is from 20– 22 μm to 32–34 μm. All accessions were divided into three groups. Fertile: high level of fertility (75–99%) and low morphological heterogeneity of pollen; the variation curve for the average diameter was characterized by one distinct peak. Most of the studied accessions were included here: cultivars, most of the lines and some of the wild species. Semi-fertile: the number of well-stained pollen grains is below 75%; there are differences in the degree of staining and size of the pollen; the variation curve had additional peaks. This group included some of the lines, hybrids and wild species. The greatest morphological heterogeneity was observed in the group of perennial interspecific hybrids. Sterile: pollen grains were absent or were observed very sporadically.Conclusion. To assess the fertility of plants, it is important not only to determine the degree of staining in pollen grains, but also to rank them by diameter and construct variation curves to reveal morphological heterogeneity of pollen.
Subtitution Leaf Fermentation Leucaena (Leucaena leucocephala) on Feed vaname shrimp (Litopenaeus vannamei) for Retention of Protein and Energy
Authors: Ariyandra Rheza , . Agustono , Satyantini Woro Hastuti 
Published: June 2019

Intensive aquaculture systems causing heavy reliance on the use of artificial feed (Heptarina et al., 2010). Feed is a crucial component to the success of shrimp farming (Soemardjati and Suriawan, 2006). According to Haryanto and Djajanegara (1993) lamtoro leaves contain protein, calcium and energy. The content of the leaves lamtoro a source of protein for feed ingredients in this plant are essential amino acids lysine and leucine were very high (D'Mello and Fraser, 1981). The consideration for the selection of feed materials should be done in accordance with the provisions of the feed material that is readily available, low cost, high nutrient content and do not compete with humans (Handajani et al., 2010). According to Matthew (1993), leucaena as forage quality has not been used optimally and not much commercialized. Lamtoro a potential biological resources to be used as feed to the waste generated sufficient forage nutritional value (Widiastuti, 2007). Research on the use of fermented flour substitution lamtoro leaf is a matter that needs to be done because of the use of fermented flour lamtoro leaf is expected to improve the quality of feed and make it as an alternative feed ingredient that can be given to increase aquaculture production. This research is the experimental method using a completely randomized design (CRD) with four treatments and five replications. The results of this study will be analyzed descriptively in the form of data and tables. Data obtained, processed using Analysis of Variance (ANOVA) to determine the effect of different treatments applied if real, then continued with Duncan's Multiple Range Test (Duncan's Multiple Range Test) with a 5% error rate to determine the best treatment.

Keywords: Feed, Vaname Shrimp, Fermentation, Substitution, Leucaena Leaf, Protein Retention, Retention Energy.
Urinary Tract Infection in Febrile Children Attending OPD at Seti Zonal Hospital
Authors: Sharma Kamal Raj , Amgain Kapil , Sharma Upama , Sharma Anupama 
Published: June 2019

Background: Urinary tract infection is a common problem in febrile children. It is dangerous because it may lead to a life-threatening episode or may lead to renal scarring. Recurrence of UTI is common in children. Though it is a serious problem, it is treatable if diagnosed early.
Methods: A total of 340 urine samples from pediatric patients attending pediatric OPD were sent for culture after medical history taking, physical examination and counselling parents/guardians/children. Besides fever other presenting complains were noted.
Results: In total there were 340 samples, 127 (37.35%) samples were culture positive showing isolated bacterial growth and 53 (15.6%) showed mixed bacterial growth in the culture. Out of 127 culture positive urine samples, 51.2% showed growth of E. Coli, followed by Proteus spp. and Streptococcus fecalis. Other less common bacteria were Klebsiella, Staphylococcus and Enterobacter spp. More than half 75(59.05%) of the children were male and only 52(40.95%) were female. Similarly, male children (59.06%) were affected more than female children (40.94%). Apart from fever, 72 (56.7%) of the children were presented with the symptoms of feeding problems, 68 (53.5%) were presented with pain abdomen, and 65 (51.2%) were presented with vomiting. Less typical presenting symptoms of the children with UTI were screaming attacks/irritability (37.8%), dysuria (30.0%) and frequency of urination (24.4%). Similarly, non-specific symptoms like diarrhea, failure to thrive, and convulsion were present in few children and none of the children had enuresis and loin pain. Of all the urine culture positive cases the bacterial isolate was Escherichia coli
Conclusion: Prevalence of UTI was more in male than in female children and E. coli was found to be the most common bacteria causing it. Besides fever, feeding problems, pain abdomen, and vomiting were the major presenting symptoms of morbidity in children with UTI. Although UTI is rarely a difficult problem, for the accurate diagnosis of UTI in children attention should be paid during the history taking and collection of the urine sample.
Population based need assessment of palliative care in rural Nepal
Authors: Acharya Paras Kumar , Baral Kedar , Munday Dan , Gongal Rajesh N 
Published: June 2019

Introductions: Developing palliative care in rural Nepal is essential to integrate the service into the national health system. This study was done with the aim of assessing the need of patients requiring palliative care in rural Nepal.
Methods: This was a cross-sectional population based study in Thaha Municipality using a 30-cluster sampling method and employing the Supportive and Palliative Care Indicators Tool (SPICT) to identify patients with palliative care need. Assessment of symptom burden was done for patients identified to have palliative care need.
Results: Out of 330 households with a population of 2168, we found 139 (6.4%) suffering from chronic non-communicable diseases and 66 (3.04%) met the SPICT criteria for palliative care need and 60% were elderly above the age of 60. The disease of respiratory system followed by frailty and dementia were common condition requiring palliative care.
Conclusions: This study showed a high level of need for palliative care in a rural population in Nepal. This needs to be considered in further planning of health services in the country.
Factors affecting menopause in Nepalese women
Authors: Paudel Puja , Bhandary Shital , Byanju Jayandra 
Published: June 2019

Introductions: Menopause is a physiological event that indicates the end of reproductive period in woman’s life. It has many health issues and morbidity. There are multiple factors that influence age of onset of menopause and we aim to find these associated factors.
Methods: The 2011 ‘Nepal demographic and health survey’ data was used in this study. Logistic regression was used to find the association between the dependent and independent variables using bi-variate and multi-variate analysis.
Results: The bivariate analysis showed the association of age, wealth index, education, marital status, employment, use of oral contraceptives and smoking with menopause. The multivariate analysis showed the independent association of age, education, employment and oral contraceptives.
Conclusions: The employment, marital status and use of oral contraceptives were found to be independently associated with the age of onset of menopause on multivariate analysis.
Placental thickness and its correlation to gestational age in Nepalese woman: a hospital based study
Authors: Devbhandari Ranjan Peasad , Raut Rajendra , Shrestha Jessica , Baral Kedar Prasad 
Published: June 2019

Introductions: Gestational age is estimated on the basis of last normal menstrual period and the measurement of foetal growth parameters by ultrasonography. The lack of accurate recollection of the last menstrual period and dependence of growth parameters on intra-uterine environment, physical and mental well-being of the mother, maternal nutrition and genetic factors leads to the over or under estimation of gestational age. The aim of this study was to investigate the correlation between placental thicknesses (PT) in normal singleton Nepalese foetuses.
Methods: This was a cross sectional study of ultrasound measurement of placental thickness during 2nd and 3rd trimester pregnancy from April 2015 to October 2015 at Department of Radiology, Suraksha Hospital, Biratnagar, Nepal. All viable singleton uncomplicated pregnancies, history of regular menstruation with known LNMP were included. Microsoft Excel and SPSS 17 were used for data analysis. Pearson’s correlation analysis was used for correlation between placental thickness and gestational age. Statistical tests were two-tailed with p<0.01 as statistical significance.
Results: There were 592 pregnant women who met the criteria. Placental thickness increased by 0.86 mm in every week of increase in gestational age. The maximum mean PT of 40.42±1.05 mm was observed at 39th week. There was a significant positive correlation between placental thickness and gestational age, correlation coefficient r=0.986 (P<0.001).
Conclusions: PT was found to be a reliable alternative predictor in calculating gestational age. Measurement of PT should be done routinely during obstetrics ultrasonography.
Optimization of Injection Stretch Blow Molding: Part I – Defining Part Thickness Profile
Authors: Denysiuk R. , Gonçalves N. , Pinto R. , Silva H. , Duarte F. , Nunes J. , Gaspar-Cunha A. 
Published: June 2019

Abstract
This paper suggests a methodology based on a neuroevolutionary approach to optimize the use of material in blow molding applications. This approach aims at determining the optimal thickness distribution for a certain blow molded product as a function of its geometry. Multiobjective search is performed by neuroevolution to reflect the conflicting nature of the design problem and to capture some possible trade-offs. During the search, each design alternative is evaluated through a finite element analysis. The coordinates of the mesh elements are the inputs to an artificial neural network whose output determines the thickness for the corresponding location. The proposed approach is applied to the design of an industrial bottle. The results reveal the validity and usefulness of the proposed technique, which was able to distribute the material along the most critical regions to obtain adequate mechanical properties. The approach is general and can be applied to products with different geometries.
Micro-Residual Stress Measurement in Nanocomposite Reinforced Polymers
Authors: Ziaei Moghadam H. R. , Faghidian S. A. , Jamal-Omidi M. , Rahmati S. 
Published: June 2019

Abstract
In the present study, residual stress is measured in fiber-reinforced SWCNT/epoxy at weight fractions of 0.1% and 0.5% with a cross-ply layup on a micro-scale. The mechanical properties of the SWCNT/epoxy composites were determined by tensile testing and the Young's modulus of the epoxy increased moderately with the addition of CNTs. The micro-residual stress of the cross-ply CF/epoxy and CNF-reinforced CF/epoxy laminates were measured using a new experimental approach. The micro-hole was milled by laser beam and the surface displacement was recorded by SEM after milling. In order to determine the residual stress from the recorded strain, the calibration matrix was calculated using the finite element method. The residual stress was obtained at a certain hole depth of specimens. The reliability of this approach was assessed by comparing the residual stress measurements from this method and from the standard hole-drilling method. The experimental results of the present approach confirmed that laser hole drilling SEM-DIC has excellent potential as a reliable method for measuring residual stress in polymer nanocomposites. Generally, CNT agglomerates, especially in high weight fractions, increased the micro-residual stress. An analytical method based on classical theory was used to calculate the residual stress and was compared with the experimental results. Good agreement was found between the results of the analytical methods and the experimental measurement.
Pengaruh Perceived Quality dan Perceived Value terhadap Brand Loyalty melalui Customer Satisfaction J-Klin Beauty Jember
Authors: Yuliansyah Anton , Handoko Timotius Dwi 
Published: June 2019

Consumers play a very important role in providing an assessment of the quality of services obtained from service companies. This study aims to determine the effect of variable perceived quality and perceived value on the formation of brand loyalty through customer satisfaction of J-Klin customers in Jember Beauty Data used in this study is primary data. Data processing method uses path analysis method with the help of SPSS 24 analysis tool. The results of the study show that variable perceived quality and perceived value and customer satisfaction affect the formation of brand loyalty in J-Klin Beauty Jember customers either directly or indirectly
Keywords: Perceived Quality, Perceived Value, Customer Satisfaction, Brand Loyalty
Analisis Faktor-Faktor yang Mempengaruhi Minat Pemanfaatan Teknologi Informasi bagi Auditor
Authors: Puspita Sari Dian Puji , Rahman Arief 
Published: June 2019

The era of modernization nowadays, humans are very dependent on technology. This makes technology become a basic need for everyone. This study aims to analyze the factors that influence the interest in using information technology for auditors in Yogyakarta. Independent variables used include performance expectations, business expectations, social factors, conditions that facilitate and suitability of tasks. Respondents in this study were auditors who used IT in their work. The number of respondents was 106 respondents. The data analysis method used is structural Equation Model (SEM) using Partial Least Square (PLS) software. The results of this study state that performance expectations, business expectations, social factors, facilitating conditions and suitability of tasks have a positive effect on the interest in using information technology for auditors in Yogyakarta.
Keywords: Interest, Information Technology, Auditor