bluuebunny/crossref_metadata_2025_split huggingface dataset:
INTEGRATING MAKNA AS FOUNDATION FOR CURRICULUM EDUCATION OF ACCOUNTING PROFESSIONS
Authors: Sewade Jurana Nurdin 
Published: December 2017

This paper aims to uncover Â the role of moral values, akhlak[1], and nationalism (abbreviated as MAKNA[2]) in the curriculum of professional education accountant (PPAk). This is done to find out how important the moral values, akhlak values, and nationalime role and diitegrasikan in curriculum PPAk for accountants and candidates of Accountants. The approach used in this research is constructive approach. Informants in this study consists of 4 informants who can represent the accountants from various circles. The four informants are each representing IAI, PPAk Officers at a university in Indonesia, accountant educators PPAk and PPAk students who are still active lectures on PPAk. The idea of this paper arises because the dominant PPAk reality developed in Indonesia today represents the western education model, where the reality of accounting education is loaded with capitalistic, anthropocentric, pragmatic, and hedonic values. The findings of this study consist ofÂ 3, namely: first that moral values, akhlak, and nationalism in the curriculum PPAk is not necessary because the previous education has been given, in other words MAKNA in PPAk has been expired or expired because it has been given at ladder Education before. Secondly, that moral-related education, akhlak, and nationalism should be delegated to the relevant institutions dealing with education in that field certifed. Thirdly, moral values, akhlak, and nationalism in the curriculum of PPAk should be applied in order to increase moral awareness, akhlak, and nationalism for accountants in the future by integrating them in the existing curriculum, in the hope of creating accountants with high moral and akhlak, and Soulless nationalism. Curriculum Based on accounting education in accounting education is a necessity to be done in Indonesia in order to realize the liberation of accounting education from the domination of western capitalism.[1] AkhlakÂ in terminology means the behavior of a person who is needed by a conscious desire to do something good deeds. How to distinguish akhlak, morals, and ethics in the sense to determine good or bad human beings use benchmarks of reason, thought or ratio, in moral use benchmark norms that develop in society (customs). While in akhlak to determine both the bad use of Al-Quran and Al-hadith.[2] Makna in Indonesian is also called mean in English, which means to have meaning.
THE INFLUENCE OF INTERNAL AUDIT FUNCTION ON PROMOTING EFFECTIVE CORPORATE GOVERNANCE BY USING THE MANAGEMENT SUPPORT IN COMMERCIAL IRAQI BANKS
Authors: Riyadh Hosam Alden 
Published: December 2017

Good governance became a highly topical business issue at the beginning of the 21st century following a series of large corporate scandals and failures. This paper aims to set the conceptual framework for assessed the effects of internal audit function (IAF) on good governance in the public sector in Iraq. The objective of this paper to evaluate the internal audit function in promoting effective corporate governance among commercial banks in Iraq, While the specific objectives are to analyze the impact of work experience, the positioning, level of independence and the risk identification, measurement and prioritization approach by using management support adopted to internal audit function of commercial banks in Iraq. This paper will try to given that insights to develop the internal audit function in commercial organizations which is an important part of corporate governance reporting since it in a straight line affects the interests of all stakeholders such as customers, suppliers, employees, customers, creditors and government agencies as well highlighting to the need of change in outlook of theÂ organizations team towards the internal audit function bearing in mind the importance of strong internal audit function for the growth of commercial banks which are valuable for the development of Iraq economy
Metodologias para a transformação das peles de Linguado, Robalo, Paru e Tilápia em couro
Authors: Schwarz Kátia , Souza de Mendonça Karoline , Santos Wakiuchi Silvia , Caroline Sassamori Jhennifer , Cristina de Júlio Pucci Rebuli Gisele 
Published: December 2017

This study aimed to evaluate the determination of tanning processes with fish skin, using vegetable tannins as tanning agent in righteye Pleuronectes neatus and Centropomus undecimalis. The study also performed a leather resistance analysis for young and adult Oreocchromis niloticus and Chaetodipterus faber. The carried out tanning is divided into two steps: Beamhouse operations – tanning (curing, unhairing, scudding, soaking, liming, deliming and pickling) and finishing operations (neutralising, retanning, drum dyeing, fatliquoring and drying). The use of formic acid, with an initial proportion of 1%, suffered 0.5% reduction at the retanning stage for the four species in the experiment. The high acidification in direct contact with the skins adversely affected the tanning process, causing also the decrease from 2% to 1% of soda ash during the liming process, being noticed the rupture of scales insertion coverslips, damaging the final product. The tanning of Centropomus undecimalis and Pleuronectes neatus resulted in hard leather, which does not provide conditions for the mechanical resistance analysis, thus requiring the development of new methodologies to obtain a soft and easy-to-handle final product. The proof-bodies were made for the following tests: tensile strength (N/mm2), elongation and progressive tearing (N/mm) for tilapia and Chaetodipterus faber leathers, using the EMIC® dynamometer at removal speed of 100 ± 20 mm/mm. Regarding the mechanical resistance analysis results, the leather of young and adult Oreocchromis niloticus respectively presented values of 63.3 N/mm2 and 42.58 for tensile strength, 80.9% and 64.3% for elongation and 32.7 N/mm and 41.9 N/mm for progressive tearing, which proves its superiority over the Chaetodipterus faber. This one presented tensile strength of 56.8 N/mm2 and progressive tearing resistance of 20.9 N/mm. Young and adult Oreocchromis niloticus and Centropomus undecimalis, according to ABNT NBR 13525:2015, can be used for fashion leather. Oreocchromis niloticus, exclusively, can also provide leather for automotive purposes and furniture.
MEDIATISASI AGAMA (PEMBINGKAIAN MEDIA KOMPAS.COM TERHADAP ISU PEMERKOSAAN OLEH OKNUM PENGASUH PESANTREN)
Authors: Furqon Syihabul , Busro Busro 
Published: December 2017

FramingÂ analysis, methodically is used to dissect discourse impulses that leading to stigma crystallization. Media frames an issue by using language tools and plays a subconscious role in the attitude and understanding of society. Although, basically, every media does framing, but the problem that comes next is when this framingÂ becomes an interest to postulate the lame proposition socially and logically. This research efforts to analyze in narrativeÂ about how religion is mediated by Kompas.com, through framingÂ information issue about the Rape by the Board of Pesantren issue in framingÂ analysis of Zhongdang Pan andÂ Gerald M. Kosicki. In conclusion, the Kompas electronic media framingÂ gives rise to a certain tendency toward the negative stigma of pesantren in the publicÂ through a narrowing of news content in the media, especially from the interpretation and reporting analysis that revolves around closed syntactic and syntagmatic interactions.
WORLD MUSLIMAH SEBAGAI BUDAYA POPULER DALAM BINGKAI MEDIA ONLINE ISLAM
Authors: Ananda Izziya Putri 
Published: December 2017

World Muslimah is a beauty contest set up by Eka Shanty and aimedÂ as a forum for women in veilÂ to joinÂ the beauty queensÂ contest, especially by highlighting the side of spiritualism in women. However, the contest attracts criticism from onlineÂ media, one of them is arrahmah.com, which is one of the popular onlineÂ Islamic media with high number of visitors. This research aims to know the framing of arrahmah.com media against the World Muslimah beauty contest. The authors use Pan and Kosicki framing theory to analyze the media ideology to the construction of the reality that is raised. Methodically, this article is a qualitative study based on literature research. From this research, it can be seen from the media perspective through the subjective side of the author, which states that thisÂ aÂ beauty contest event is not taught in Islam and women who follow the event is considered to have taken off her side of virtuousness.
LOGIKA KEBAHAGIAAN MAHASANTRI DI PESANTREN (STUDI KASUS DI KAMPUS IDIA PRENDUAN SUMENEP MADURA)
Authors: Kuswandi Iwan 
Published: December 2017

The life of pesantren students (santri) are often connoted to simplicity in standing alone and live what it is worth. Although they live in simplicity, the mahasantri in IDIA Prenduan have happiness logic in their life. The blissfulness means a happiness that is felt by someone. Therefore, this research covered about the logic of happiness of mahasantri in IDIA Prenduan, and the factors of happiness that is enjoyed by mahasantri IDIA Prenduan. By qualitative descriptive method, found that they are happy in living at pesantren campus because they have new friends from all of corner Indonesian Archipelago. In addition, the existence of programs and learning systems that prioritize the lesson kepesantrenan (ma'hadi) and Islamic Shari'a are being a factor of happiness for mahasantri in IDIA Prenduan university.Â Togetherness in learning and worship also contribute to other factors of santri happiness. Moreover, the Kiai often raise the theme of gratitude in the lectures and lessons given by the Kiai in IDIA Prenduan. In addition, in the interest of education, IDIA Prenduan efforts to direct its santri to be the the patient and sincere person type. Sincerity is the soul of all branches of human belief and that result of it is the happiness.
The Effects of Electrostimulation and Core Exercises on Recovery After High-Intensity Exercise
Authors: Mor Ahmet , İpekoğlu Gökhan , Arslanoglu Cansel , Acar Kursat , Arslanoglu Erkal 
Published: December 2017

Introduction and objectives: The purpose of this study was to determine the effects of electrostimulation and core exercises on recovery after high-intensity exercise. Methods: The participants of this study consists of 12 male bodybuilders who regularly train and between the ages 18-30. Tabata high intensity interval training (HIIT) was applied with different recovery methods to the athletes on three different days and the recovery levels of athletes were analysed. Heart rate and blood lactate levels were measured at baseline (PRE) at immediately after the HIIT (POST), at the 1 minutes after HIIT (1min), at the 5 minutes after HIIT (5min), and at the 10 minutes after HIIT (10min). On the rest days, serum lactate dehydrogenase (LDH) and serum creatine kinase (CK) measurements were done to determine the muscle damage. Results: The in-group comparisons for lactate levels showed no significant difference (p>0,01). The level of lactate on the 10min was found to be significantly lower than the 5min in the core exercise group (p<0,01). Similarly in the electrostimulation group, 10m lactate levels are significantly lower than 5min (p<0,01). There were no statistically significant differences in the heart rate measurements (p<0,01). The results showed no statistically significant difference between the groups although the averages of LDH and CK showed variations (p>0,01). These results show that the lactate level reaches to the maximum level after HIIT, and the level of lactate decreases between the 5th and the 10th minutes. Discussion and conclusion: These indicate that the active recovery methods are more effective than the passive. It was found that the active recovery methods accelerate the lactate removal from the metabolism and provide effective recovery in short time during the recovery period after exercise.
INFLUENCE OF LOW, MEDIUM AND HIGH INTENSITY OF RESISTANCE TRAINING ON MUSCULAR HYPERTROPHY, AND SELECTED HEALTH RELATED FITNESS VARIABLES AMONG UNDERWEIGHT MALES
Authors: Azeem Kaukab , Tabur Erdogan 
Published: December 2017

Introduction: Underweight (UW) individuals face lot of problems in increasing muscle size and also increasing body weight and fitness levels. Resistance training (RT) plays a very important role in increasing hypertrophy of the muscles one and all in general. (ACSM, 2009) stated that the resistance exercise for healthy adults provides program design recommendations for muscle hypertrophy [3]. The purpose of this study is to find out the influence of low, Medium and high intensity of (RT) on the muscular hypertrophy and selected health related fitness variables among the underweight males. Method: A group of (N=40) subjects was selected randomly to participate in this study. The age of the participants was in the range of 18-24 years, (RT) program was employed for 12 weeks, two days in a week, 45 minutes of training per session. The subjects were segregated into two groups namely Group-A (n=20, experimental group), Group –B (n=20 control group). The (RT) was employed on experimental group. Control group was not given any above mentioned special training program. The tests (pre and post) considered for this study was health related fitness variables are as follows; body composition, muscular strength, muscular endurance, Flexibility and cardio-vascular endurance. And test for muscular hypertrophy i.e. (neck, shoulders, chest, arms, waist, hips, thigh and calf; To compare the mean differences from pre to post test, mean, standard deviation, and t-test was computed by the help of statistica software. Results & Discussion: 12 weeks of training protocol had revealed significant performance from pre to posttest among the subjects with regard to the selected fitness variables and presented by percentages i.e. BMI (4.45%), bench press (35.12%), sit-ups test (22.34%), sit & reach test (26.83%), and 12 min run & walk test (26.94%). Furthermore the muscular hypertrophy was enhance among the underweight students i.e. Neck (2.61%), shoulder (2.95%), chest (6.75%), arms (10.43%), waist (8.23%), thighs (11.15%), calves (4.08%) ; and lastly hip circumference by (3.33%) had shown reduction in size from pre to post test. Conclusion: It is concluded that the influence of training had shown significant performance among the (UW) students with regard to the selected fitness test i.e. (BMI), bench press, sit-ups test, sit & reach test and 12 min run & walk test. Furthermore the selected muscular hypertrophy of the (UW) students i.e. Neck, shoulder, chest, arms, waist, thighs, calves circumference had shown increased in the muscular size and hip circumference had shown reduction in size from pre to post test.
Identifikasi Daerah Resapan Air di Sub Daerah Aliran Sungai Malino Hulu Daerah Aliran Sungai Jeneberang Kabupaten Gowa
Authors: Wahyuni Wahyuni , Arsyad Usman , Bachtiar Budirman , Irfan Muhammad 
Published: December 2017

Population increase encourages people to change land use in Malino sub watershed. The forest area converted into non-forest areas such as agricultural or settlements. This study aims to determine the status and potential of water absorbtion region. This research was conducted in the Malino sub watershed maps using land units derived from overlapping maps of slope, soil type, rainfall and land use. Moreover, the determination of the water absorbtion region refer to the Technical Plan for Forest and Soil rehabilitation - basin. The results showed that up to 27,05% of the total Malino Sub Watershed is critical condition, normal condition as much as 49,70% and a good conditions as much as 23.25%. The Malino sub watershed still good potential to absorb water. In natural conditions, the use of land as dry bush agriculture to intervene it is advisable to agroforestry or timber planted with long lasting in order to be a good absorbtion region, while for normal condition advised to planting of agroforestry with pattern alley cropping.
Preferensi Masyarakat terhadap Pola Pemanfaatan Lahan Hutan Rakyat di Desa Lekopancing, Kecamatan Tanralili, Kabupaten Maros.
Authors: Amin Arman Syahrul , Mas'ud Emban Ibnurusyd , Junus Mas'ud 
Published: December 2017

This study describes the community preferences on land use arrangement in Lekopancing Village, Tanralili Subdistrict, Maros District. The results showed that the preferences of society towards the selection patterns of land use private forest determined by social factors, economic factors, and external factors. Social factors such as success stories of two persons in this village whom earn a large income from the plantation of Gmelina arborea (white teak), which is accompanied by social capital in the form of local knowledge and cultural system based on reciprocity. Economic factors, that is people felt motivated caused by increased income through the white teak plantation. External factors, such as KBR incentive programs and the provision of forestry extension worker, become the driving factors too.
Comparative pharmacokinetics of two florfenicol formulations following intramuscular and subcutaneous administration to sheep
Authors: Balcomb Christie C. , Angelos John A. , Chigerwe Munashe , Byrne Barbara A. , Lane V. Michael , Wetzlich Scott E. , Sahin Orhan , Holler Larry , Zhang Shuping , Tell Lisa A. 
Published: December 2017

Abstract
OBJECTIVE To compare the pharmacokinetics of 2 commercial florfenicol formulations following IM and SC administration to sheep.
ANIMALS 16 healthy adult mixed-breed sheep.
PROCEDURES In a crossover study, sheep were randomly assigned to receive florfenicol formulation A or B at a single dose of 20 mg/kg, IM, or 40 mg/kg, SC. After a 2-week washout period, each sheep was administered the opposite formulation at the same dose and administration route as the initial formulation. Blood samples were collected immediately before and at predetermined times for 24 hours after each florfenicol administration. Plasma florfenicol concentrations were determined by high-performance liquid chromatography. Pharmacokinetic parameters were estimated by noncompartmental methods and compared between the 2 formulations at each dose and route of administration.
RESULTS Median maximum plasma concentration, elimination half-life, and area under the concentration-time curve from time 0 to the last quantifiable measurement for florfenicol were 3.76 μg/mL, 13.44 hours, and 24.88 μg•h/mL, respectively, for formulation A and 7.72 μg/mL, 5.98 hours, and 41.53 μg•h/mL, respectively, for formulation B following administration of 20 mg of florfenicol/kg, IM, and 2.63 μg/mL, 12.48 hours, and 31.63 μg•h/mL, respectively, for formulation A and 4.70 μg/mL, 16.60 hours, and 48.32 μg•h/mL, respectively, for formulation B following administration of 40 mg of florfenicol/kg, SC.
CONCLUSIONS AND CLINICAL RELEVANCE Results indicated that both formulations achieved plasma florfenicol concentrations expected to be therapeutic for respiratory tract disease caused by Mannheimia haemolytica or Pasteurella spp at both doses and administration routes evaluated.
Comparison of tensile strength and time to closure between an intermittent Aberdeen suture pattern and conventional methods of closure for the body wall of dogs
Authors: Bula Edyta , Upchurch David A. , Wang Yuheng , Chen Sheng , Roccabianca Sara 
Published: December 2017

Abstract
OBJECTIVE To compare tensile strength and time to completion of body wall closure among 3 suture patterns.
SAMPLE Eighteen 5 × 5-cm leather specimens and sixty-eight 5 × 5-cm full-thickness tissue specimens from the ventral portion of the abdominal body wall of 17 canine cadavers.
PROCEDURES During experiment 1 of a 2-experiment study, each leather specimen was cut in half and sutured with a simple interrupted or simple continuous pattern or continuous pattern with intermittent Aberdeen knots (intermittent Aberdeen pattern). During experiment 2, 4 tissue specimens were obtained from each cadaver; the linea alba of 3 specimens was incised and closed with 1 of the 3 suture patterns evaluated in experiment 1, and the fourth specimen was left intact as a control. All leather and tissue specimens underwent mechanical testing. Time to completion, mode of failure, and maximum force at failure (Fmax) were compared among the suture patterns.
RESULTS In experiment 1, the mean Fmax for the simple continuous and intermittent Aberdeen patterns was significantly greater than that for the simple interrupted pattern. In experiment 2, the mean Fmax for specimens obtained cranial to the umbilicus was greater than that for specimens obtained caudal to the umbilicus, and the mean time to completion for both continuous suture patterns was significantly less than that for the simple interrupted pattern. Most (34/51) sutured tissue specimens failed because the suture cut through the tissue at the suture-tissue interface.
CONCLUSIONS AND CLINICAL RELEVANCE Results indicated that the intermittent Aberdeen pattern may be an alternative for body wall closure in dogs.
Evaluation of equine synovial-derived extracellular matrix scaffolds seeded with equine synovial-derived mesenchymal stem cells
Authors: Reisbig Nathalie A. , Hussein Hayam A. , Pinnell Erin , Bertone Alicia L. 
Published: December 2017

Abstract
OBJECTIVE To create a bioactive synovium scaffold by infusing decellularized synovial-derived extracellular matrix (synECM) with synovial-derived mesenchymal stem cells (synMSCs).
SAMPLE Synovium from the femoropatellar and medial femorotibial joints of equine cadavers.
PROCEDURES The synMSCs were cultured in monolayer and not treated or cotransduced to enhance expression of green fluorescent protein (GFP) and human bone morphogenetic protein (BMP)-2. The synECM was decellularized with 0.1% peracetic acid and then seeded with synMSCs (0.5 × 106 cells/0.5 mL) by use of a 30% serum gradient. Samples were evaluated on days 0, 3, 7, and 14. Cell migration, differentiation, and distribution into the synECMs were determined by cell surface marker CD90, viability, histologic morphology, and fluorescence microscopy results and expression of GFP, BMP-2, hyaluronan (HA), and proteoglycan (PG).
RESULTS At day 14, synMSCs were viable and had multiplied 2.5-fold in the synECMs. The synECMs seeded with synMSCs had a significant decrease in CD90 expression and significant increases in HA and PG expression. The synECMs seeded with synMSCs cotransduced with GFP, or BMP-2 had a significant increase in BMP-2 expression.
CONCLUSIONS AND CLINICAL RELEVANCE The synECM seeded with synMSCs or synMSCs cotransduced with GFP, or BMP-2 yielded a bioactive synovial scaffold. Expression of BMP-2 by synMSCs cotransduced to enhance expression of BMP-2 or GFP and an accompanying increase in both HA and PG expression indicated production of anabolic agents and synoviocyte differentiation in the scaffold. Because BMP-2 can promote repair of damaged cartilage, such a bioactive scaffold could be useful for treatment of injured cartilage.