bluuebunny/crossref_metadata_2025_split huggingface dataset:
ANALISIS PENERAPAN AKUNTANSI DAN KESESUAIANNYA DENGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM)
Authors: Maryanto Maryanto 
Published: September 2019

Penelitian ini bertujuan untuk menguji penerapan SAK ETAP dalam penyajian laporan keuangan dan menganalisa kendala – kendala yang dihadapi dalam penerapan SAK ETAP pada UMKM Saleh Pisang di Desa Dalam Kecamatan Siulak. Metode penelitian ini adalah deskriptif kualitatif dengan menggunakandata Primer. Teknik pengumpulan data dalam penelitian ini observasi dan wawancara. Hasil penelitian menunjukkan bahwalaporan keuangan yang disusun oleh UMKM Saleh Pisang terdiri atas Catatan Kas, Catatan Hutang, Laporan Gaji Karyawan, Laporan Laba Rugi, dan Laporan aset. Hal ini masih belum sesuai dengan standar SAK ETAP. Di dalam SAK ETAP disebutkan bahwa laporan keuangan terdiri dari Neraca, Laporan Laba Rugi, Laporan Perubahan Ekuitas, Laporan Arus Kas, dan Catatan Atas Laporan Keuangan. Dalam pengakuan, pengukuran, penyajian laporan keuangan belum sepenuhnya menerapkan SAK ETAP dengan benar. Karena UMKM Saleh Pisang masih menggunakan metode pencatatan cash basis sedangkan menurut SAK ETAP harus menggunakan accrual basis.Kendala dari UMKM Saleh Pisang dalam menerapkan SAK ETAP dalam penyusunan laporan keuangannya adalah, (1. Rendahnya pemahaman pemilik maupun karyawan, terhadap SAK ETAP. 2. Kurangnya sosialisasi terkait Laporan Keuangan yang sesuai dengan SAK ETAP,(2. Belum adanya pendampingan yang intensif terkait penerapan SAK ETAP,(3. Tidak adanya pengawasan dari pihak-pihak yang berkepentingan terhadap laporan keuangan UMKM Saleh Pisang.
ОБҐРУНТУВАННЯ КАНАЛУ ЕЛЕКТРОПОСТАЧАННЯ НА ОСНОВІ ГАЗОГЕНЕРАТОРНОЇ УСТАНОВКИ
Authors: Sokolovskyi О. , Yarosh Y. , Tsyvenkova N. , Kukharets S. 
Published: September 2019

Сучасною тенденцією розвитку енергетики є прагнення до збалансованості енергетичного комплексу, підвищення надійності електропостачання споживачів. Важливе місце в стратегії розвитку електроенергетики займають автономні системи електропостачання. Вони використовуються на підприємствах, в аеро-, морських і річкових портах, в енергоблоках лікарень, у фермерських господарствах, в системах аварійного енергопостачання, на об'єктах оборонного комплексу – скрізь, де потрібна електроенергія, в той час як мережа або віддалена, або працює з перебоями.
Представлено автономну систему енергопостачання з двигунами внутрішнього згорання. Основним перетворювачем механічної енергії приводних двигунів в електричну є електромеханічний перетворювач змінного струму з обмоткою збудження, яка розташована на роторі.
Представлено алгоритм, згідно з яким на початку циклу контролер визначає добову норму споживання електроенергії та, відповідно до типу дня і часу доби, виконує дії за коротким чи розгалуженим алгоритмом. У разі використання добової норми електроенергії може виникнути ситуація, за якої увімкнутою залишиться тільки частина світильників, що спричинить дискомфорт для персоналу та впливатиме на продуктивність праці співробітників. Пропонується впровадження другого незалежного каналу електропостачання з використанням газогенераторних технологій. Вироблений газ забезпечує роботу двигуна внутрішнього згорання, який обертає вал генератора.
Представлено графік прогнозованого вироблення енергії фотоелектричною системою встановленою потужністю 3,5 кВт на основі даних сонячної інсоляції на широті м. Житомира. Також представлено графік продуктивності газогенераторної установки потужністю 5 кВт за однозмінної роботи. Розраховано прогнозоване споживання електроенергії освітлювальною установкою протягом першого місяця року для корпусів Житомирського національного агроекологічного університету.
Представлено графік різниці між спожитою та виробленою енергією за днями тижня. Величина спожитої електрики за місяць становила 767,8 кВт·год за встановленої норми 251 кВт·год. Фотоелектричними панелями та газогенераторною установкою вироблено відповідно 184,8 кВт·год та 493,2 кВт·год. Другий резервний канал живлення забезпечив більше половини потреб на освітлення навчального корпусу.
Розроблено структурну схему контролера, що реалізує спеціалізований алгоритм. Представлено графік регульованих змінних під час роботи контролера.
Застосування спеціалізованого алгоритму дозволяє зменшити енергоспоживання установки, забезпечує можливість повноцінного використання глибокого резервування на базі фотоелектричної системи та газогенераторної установки.
Подальші дослідження спрямовані на встановлення впливу продуктивності газогенераторної установки на стійкість роботи системи двигун-генератор в умовах мінливого попиту на електроенергію та з врахуванням нестабільного значення коефіцієнта потужності. Бібл. 10, рис. 9.
ДВУМЕРНАЯ МОДЕЛЬ ПРОЦЕССА ГАЗИФИКАЦИИ ТВЕРДОГО ТОПЛИВА В НЕПОДВИЖНОМ СЛОЕ ПОД ДАВЛЕНИЕМ 2. ЧИСЛЕННЫЕ РЕЗУЛЬТАТЫ ТЕРМОХИМИЧЕСКОЙ ПЕРЕРАБОТКИ ШУБАРКОЛЬСКОГО КАМЕННОГО УГЛЯ ПРИ ОТНОШЕНИИ МАССОВЫХ ДОЛЕЙ H2О/O2=72/28
Authors: Rokhman B. 
Published: September 2019

С использованием разработанной двумерной модели, приведенной в первой части настоящей работы, которая включает в себя межфазный конвективный теплообмен, радиационно-кондуктивный теплоперенос твердой фазы, лучистый и кондуктивный теплообмен неподвижного слоя со стенкой реактора, гетерогенные и гомогенные химические реакции, силы тяжести и аэродинамического сопротивления численно исследован нестационарный процесс газификации шубаркольского каменного длиннопламенного угля в парокислородной смеси под давлением 3 МПа в неподвижном слое с твердым шлакоудалением при отношении массовых долей газовых компонентов H2О/O2=72/28. Показано, что: 1) в рассматриваемом режиме температура коксозольных частиц не превышает 1000 0С за счет превалирования тепловыделения экзотермических реакций C+O2=CO2, C+0,5O2=CO, CO+0,5O2=CO2 и H2+0,5O2=H2O над теплопоглощением эндотермических реакций C+СO2=2CO и C+H2O=CO+H2 из-за большой концентрации водяных паров в газовой смеси. Поэтому генераторный газ по своим характеристикам калорийности и качеству (в момент времени τ = 260 с (по объему): CO=16,4%, H2=44,6%, СO2=27,6%, CH4= 10,1 % и C6H6=1,16 %) значительно уступает синтетическому газу, полученному при отношении массовых долей газовых компонентов H2О/O2=40/60 (τ = 280 с: CO=65 %, H2=25,6 %, СO2=3,8%, CH4=5% и C6H6=0,57%) [1]; 2) для устранения перегрева колосников из-за низкой высоты шлаковой подушки, обусловленной малой зольностью угля 3–9%, в исходное топливо рекомендуется добавлять отработанную золу, что позволит повысить высоту защитного инертного слоя; 3) расчетный состав синтетического газа при τ = 260 с хорошо согласуется с литературными данными, приведенными в [2]: CO=12–21%, H2=37–41%, СO2=27–34% и CH4=10–13,5%. Библ. 2, рис. 7.
ANÁLISIS DE LA PREVALENCIA DE MB2 EN PRIMEROS MOLARES SUPERIORES PERMANENTES MEDIANTE EL USO DEL ESTEREOMICROSCOPIO, LA INSPECCIÓN VISUAL Y VALORACIÓN TOPOGRÁFICA DEL PISO DE CÁMARA PULPAR - IN VITRO.
Authors: Espinoza Erika , Llano Jéssica , Pavón Mónica 
Published: September 2019

La raíz mesiobucal y la posibilidad de un segundo conducto en los primeros molares superiores ha despertado el interés de muchos odontólogos especialistas. Es importante conocer la anatomía normal y sus diferentes variaciones para estar en la capacidad de reconocer clínicamente las mismas, ya que un conducto no identificado es imposible limpiar llevándonos al fracaso en la práctica Endodóntica. El objetivo de este estudio fue valorar la presencia y prevalencia del conducto MB2 en primer molar superior a través de un estereomicroscopio la medición de la distancia que existe entre MB1 - MB2 y la valoración de las diferentes variaciones en la forma del rostrum canalium en piso de cámara pulpar.
Facile Synthesis of Bulk Cylinder Consolidated with Ultralong Silver Vanadate Nanowires and its Enhanced Antibacterial Activities Against Gram Positive and Gram-Negative Bacteria
Authors: Klöckner Willy , Vidal Cristian Patiño , de Dicastillo Carol López , Yadav Ram Manohar , SINGH D I N E S H P 
Published: September 2019

Self-assembled 3D structures with 0, 1 or 2D nano building blocks are fascinating due to its astounding new and enhanced properties for various applications. Here we report the acetonitrile mediated synthesis of self-assembled bulk cylinder of length ~ 9.00 cm and diameter ~ 4.0 cm consolidated with ultralong and very thin silver vanadate nanowires and its enhanced antibacterial activity. The addition of acetonitrile during synthesis and its volumetric concentration plays an important role in the self-assembly. The use of 30 mL acetonitrile during the mixing of the reactants AgNO3 and NH4VO3 and post hydrothermal treatment at 200 °C for 12 h result the formation of bulk cylinder like structure. X-ray diffraction (XRD) and Scanning electron microscopy (SEM) revealed that the bulk cylinder is consolidated with ultrathin and long β-AgVO3 nanowires having minimum diameter ~16 nm and of undefined length (approximately 10 mm long). The self-assembled β-AgVO3nanowire like structure with very high surface area exhibited very high antibacterial activity against Listeria innocuaATCC 33090 and Staphylococcus aureusATCC 25923 and Escherichia coliATCC 25922, as Gram-positive and Gram-negative bacteria, respectively.
Medical Provider Recommendations to Massage Therapy: a Card Study
Authors: Mastnardo, BS, LMT Diane , Rose, MPA Jeanmarie C. , Dolata, MBA Jacqueline , Werner, PhD, MSSA James J. 
Published: September 2019

Background: Communication between massage therapy patients and their medical providers has not been widely described, especially with respect to health care in the United States. Purpose: To examine which type of medical providers recommend massage therapy (MT), and how often massage therapy patients tell their providers about their treatment. Setting: Independent massage therapy practices in a Practice-based Research Network (PBRN) in Northeast Ohio.Participants: 21 licensed massage therapists (LMT). Research Design: A cross-sectional descriptive study. For consecutive, nonrepeating visits to their practices, each LMT completed up to 20 cards with information on the patient and visit. Analysis compared visits for patients based on whether they reported telling their health provider about their use of MT or being recommended for massage by a health provider.Results: Among 403 visits to 21 LMTs, 51% of patients had told their primary care clinician about seeing an LMT, and for 23%, a health-care provider had recommended visiting an LMT for that visit. Patients who told their primary care provider that they use massage therapy were more likely to be established patients, or to be seen for chronic pain complaints. Visits recommended by a physi-cian were more likely to be for chronic conditions.Conclusion: Patients who are established in the massage practice and those receiving massage for a specific condition are more likely to tell their primary care provider that they use massage and are also more likely to have been recommended for massage by a health-care provider. This information will help LMTs target and inform patients about the importance of talking with their health-care providers about their use of massage, and provide LMTs with a starting point of which types of health-care providers already recommend massage. This information will further open the dialogue about the integration of massage therapy in conventional health care.
Long-lived Eccentricities in Accretion Disks
Authors: Lee Wing-Kit , Dempsey Adam M. , Lithwick Yoram 
Published: September 2019

Abstract
Accretion disks can be eccentric: they support m = 1 modes that are global and slowly precessing. But whether the modes remain trapped in the disk—and hence are long-lived—depends on conditions at the outer edge of the disk. Here we show that in disks with realistic boundaries, in which the surface density drops rapidly beyond a given radius, eccentric modes are trapped and hence can live for as long as the viscous time. We focus on pressure-only disks around a central mass, and show how this result can be understood with the help of a simple second-order WKB theory. We show that the longest-lived mode is the zero-node mode in which all of the disk’s elliptical streamlines are aligned, and that this mode decays coherently on the viscous timescale of the disk. Hence, such a mode, once excited, could live as long as the lifetime of the disk. It may be responsible for asymmetries seen in recent images of protoplanetary disks.
A prospective pharmacovigilance study in the infectious diseases unit of a tertiary care hospital
Authors: Karaismailoglu Berna , Saltoglu Nese , Balkan Ilker Inanc , Mete Bilgul , Tabak Fehmi , Ozturk Recep 
Published: September 2019

Introduction: The frequency, causality, severity, preventability and risk factors of ADRs (adverse drug reactions) in infectious disease units are not well defined in the literature. Thus, the aim of this study was to determine the characteristics of the ADRs encountered in an infectious disease unit of a tertiary teaching hospital.
Methodology: The patients who were admitted to the infectious disease unit of a tertiary teaching hospital longer than 24 hours between January and December of 2016 were followed prospectively. Patients were observed and questioned for any sign of ADRs. The proportion of ADRs and patient characteristics were investigated. Causality was evaluated by the Naranjo algorithm, severity was determined using the Hartwig classification, and preventability was assessed using the Schumock and Thornton scale.
Results: 210 patients were admitted to the unit during the study period, of whom 44 patients (20.9%) experienced 51 ADRs. 5.9% of ADRs were found to be serious according to the Hartwig severity classification. In addition, 88.1% of ADRs were not preventable. The most frequently detected ADR was skin and subcutaneous tissue reactions (33.3%), and systemic antimicrobials were the most common type of drugs that caused an ADR. Prolonged hospitalization (p < 0.001) and usage of an increased number of drugs (p < 0.001) were found to be significant risk factors for ADR development.
Conclusions: Prolonged hospital stay and polypharmacy are significant risk factors that increase the incidence of ADRs in infectious disease units. The likelihood of unavoidable ADRs should arouse the attention of clinicians when prescribing antimicrobials.
Karydakis procedure for sacrococcygeal pilonidal sinus disease: Our experience
Authors: Kumar N. Arun , Sutradhar Prasenjit 
Published: September 2019

ABSTRACT
Aim: The purpose of this study was to evaluate patients with sacrococcygeal pilonidal sinus disease (SPSD) who underwent Karydakis procedure at our centre with reference to the perioperative findings, early and late postoperative results and recurrence. Materials and Methods: A total of 103 patients presenting with SPSD at our centre underwent Karydakis flap repair from January 2001 to December 2010. These patients were then followed-up and evaluated with respect to operative time, drain use, hospital stay, suture removal, complications, and recurrence. Results: The mean operative time was 74.9 min with a median hospital stay of 5 days. Drains were removed at a median of 7 days and sutures at a median of 15 days. Twenty-one patients presented with serous collection in the wound. Six patients had wound infection. Patients were followed-up for a median of 29 months. No recurrences were noted in any of the cases. Conclusion: Karydakis flap procedure is a relatively simple procedure for SPSD with reproducible low recurrence rates.
Axillary breast: Navigating uncharted terrain
Authors: Bhave Medha A 
Published: September 2019

ABSTRACT
Introduction: Axillary breast is a common condition that leads to discomfort and cosmetic problems. Liposuction alone and open excision are two techniques used for treatment. Materials and Methods: This study assesses the results of treatment in 24 consecutive patients, operated between 2005 and 2015.All patients had Kajava class IV masses. Three were treated by liposuction alone, while 21 were treated by open axillaplasty with limited liposuction. Results: One patient treated by liposuction alone had to be re-operated for a residual lump, while with axillaplasty, no major complications were observed and the results were uniformly good. Discussion: Certain points of technique emerged as major determinants in obtaining the best results. In brief, these are: a) limited skin excision; b) placing elliptical incisions within the most lax, apical axillary skin, irrespective of the location of the lump; c) raising skin flaps at the level of superficial fascia; d)meticulous dissection and preservation of the nerves, especially the second intercostobrachial; f) judicious liposuction for eliminating dog ears and axillary sculpting only; g) avoiding drains. Conclusion: Open axillaplasty with limited liposuction is the best way to minimise complications and produce good results.
Singing in School Culture: Exploring Access to Participation in a Rural Choral Program
Authors: Bannerman Julie 
Published: September 2019

Abstract
Music programs interact in complex ways with the schools and communities in which they reside. This article explores ways that access to participation in a secondary rural choral program was impeded or enabled by facets of the school culture. Data generation for this case study included 34 hours of observation, semistructured interviews, and document analysis. Participants included the choir teacher, students in grades 7–12, parents, and school staff. Findings suggest the choir teacher’s beliefs and practices, perceived benefits to choir participation, and academic and social features of the choral program enabled participation by aligning with school and community values, including a well-rounded education, academic excellence, career exploration and college preparation, and relationships. Factors impeding access to choir participation included social meanings of singing related to gender and class and curricular programs, including the scheduling of career and technical education (CTE) and Advanced Placement (AP) courses. Students disrupted stereotypes related to class, gender, and choir participation utilizing resources such as relationships and the value of well-roundedness. Students enrolled in CTE courses missed a year of choir and other electives, while conflicts that arose between limited AP offerings and choir courses were overcome with accommodations requested by students and families and agreed to by the choir teacher. The community and school valuing of access to music for all students as part of a well-rounded education was in tension with limited resources and the value placed upon providing varied career exploration opportunities to students living in an economically depressed area.
Consequentialism and Thought Experiments in Philosophy Comes to Dinner
Authors: Lazo Robert 
Published: September 2019

Abstract
In this article, I review Philosophy Comes to Dinner, examining some of its persistent metaethical issues, especially some potentially controversial assumptions made by the authors and the tendency found in some to treat thought experiments as empirical experiments. The book covers arguments for different diets, the causal efficacy argument (i.e., the argument that individual food choices do not change societal food practices), feminist food ethics, harms of the food system, locavorism, and other topics. The causal efficacy argument, while not a part of all chapters in the book, is its focus, with authors arguing for and against it, and for and against various interpretations of its ethical consequences.
A Field of Dreamers on Stolen Land: Practices of Unsettling on the Recreational Softball Diamonds of Tkaronto
Authors: Fortier Craig , Hastings Colin 
Published: September 2019

Abstract
The game of baseball and the diamond upon which it is played function within North American society to stabilize settler colonial identities and processes. This paper draws on ethnographic research of the Field of Dreamers Cooperative Softball Association in Toronto, Ontario, to explore how this recreationalsoftball league attempts to create radical spaces of play within, against, and beyond the dominant power structures that govern social relations in a settler colonial context. This study describes the practices and processes by which the league works to unsettle their spaces of play from the national myths of baseball history and settler futurity. It also reflects on the Field of Dreamers’ endeavors to create relationships and practices that acknowledge the territories on which they play while disrupting social relations that often exclude people from organized sports and public space.
A City at the Front of Change: Technology and Urban Life in Lemberg during the First World War
Authors: Burks Drew P. 
Published: September 2019

Abstract
This examination of Lemberg during the First World War uses newspapers, diaries, memoirs, official proclamations, and contemporary published statistical data to explore how the relationships between the citizens of Lemberg and modern technologies changed during the war years. The citizens of the city experienced two kinds of modern technology during the war. The first, titled here mundane, involved technologies that had only recently come to the city, but that had become essential to everyday life. These included electric trams, lighting (both electric and gas), and items such as cash registers, battery powered flashlights, and sewing machines. The second type of technology, the extraordinary, consisted of technologies that provided some level of spectacle prior to the war. These included motorized transportation, airplanes, and the cinema. This article argues that the relationship between both of these categories of technology and the populace changed during the war years. Mundane technologies became even more important in the daily lives of the citizenry, while the extraordinary technologies of cars, motorcycles, and airplanes became machines of war, while the cinema became both an escape from, and a transmitter of, the realities of the war happening nearby. The article also serves as a contrast to the experiences of citizens in other Polish-speaking cities during the war.
Reviewer Acknowledgements for World Journal of English Language, Vol. 9, No. 2
Authors: Nelson Joe 
Published: September 2019

World Journal of English Language (WJEL) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether WJEL publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue.Reviewers for Volume 9, Number 2 Cheryl Caesar, Michigan State University, USClaudio de Paiva Franco, Colégio Pedro II, BrazilKenan Yerli, Sakarya University, TurkeyMaría Luisa Carrió, "Departamento de Linguistica Aplicada Universidad Politécnica de Valencia", SpainMark W. Simpson, Florida Gulf Coast University, USARoberto Martínez Mateo, UNIVERSITY OF CASTILE LA-MANCHA , SpainŞenel, Müfit, 19 Mayıs University, TurkeyYu-Hsiu Liu, Huafan University, Taiwan Joe NelsonEditorial AssistantOn behalf of,The Editorial Board of World Journal of English LanguageSciedu Press-----------------------------------------Add: 9140 Leslie St. Suite 110, Beaver Creek, Ontario, L4B 0A9, CanadaTel: 1-416-479-0028 ext. 218Fax: 1-416-642-8548Email 1: wjel@sciedupress.comEmail 2: wjel@sciedupress.orgWeb: http://wjel.sciedupress.com