bluuebunny/crossref_metadata_2025_split huggingface dataset:
MEMPERTANYAKAN NILAI-NILAI PANCASILA PADA PROFESI AKUNTAN: BERCERMIN PADA KODE ETIK IAI
Authors: Setiawan Achdiar Redy 
Published: July 2017

ABSTRAKSebagai negara bangsa, Indonesia menghadapi tantangan besar di depan arus globalisasi. Secara historis, para founding fathers Indonesia setuju untuk menggunakan nilai-nilai bersama, yaitu Pancasila, sebagai dasar, jiwa dan kehidupan bernegara. Profesi akuntansi yang bekerja di daerah ekonomis juga memiliki kewajiban untuk menyelaraskan pengembangan profesi sejalan dengan nilai-nilai Pancasila. Tujuan dari artikel konseptual ini untuk mengkritisi apakah profesi akuntansi sejalan (atau tidak) dengan jiwa Negara: Pancasila. Berdasarkan review pada Kode Etik IAI (semacam analisis konten), ditemukan bahwa ada banyak nilai-nilai belum termaktub dalam kode etik. Nilai Pancasila menjadi alat untuk mengkritisi keberadaan dan substansi Kode Etik IAI. Salah satu temuan yang muncul adalah absennya pernyataan bahwa tanggung jawab utama dari akuntan sejatinya kepada Allah. Selain itu, keadilan sosial, keseimbangan distribusi pendapatan dan beberapa nilai-nilai Pancasila harus didorong muncul dan menjadi concerm dalam pengembangan profesi akuntan di masa depan.Kata kunci: Nilai Pancasila, profesi akuntan, kode etik profesi IAI ABSTRACTAs a nation state, Indonesia face a great challenge of globalisation. Historically, the founding fathers of Indonesia agreed to use common values, namely Pancasila, as a foundation, soul and life rules of the state. Accounting profession that work in economical area also has obligation to harmonize the profession development in line with Pancasila values. The objective of this conceptual article to overview accounting profession whether in line (or not) with the soul of State, Pancasila. Based on review on Ethical Code of Conduct of IAI (such an content analysis), it is found that there a lot of Pancasila values yet to include in ethical code. One of them is ultimate responsibility of accountant to God. Beside that, social fairness, income distribution balancing should be encouraged in accountant profession development in the future.Keywords: value of Pancasila, accounting profession, professional ethical code of conduct
PENGARUH KEPEMILIKAN INSTITUSIONAL PADA HUBUNGAN POSITIF ANTARA PROFITABILITAS DAN NILAI PERUSAHAAN
Authors: Sunarwijaya I Ketut 
Published: July 2017

ABSTRAKTujuan penelitian ini adalah untuk mengetahui pengaruh kepemilikan institusional pada hubungan positif antara profitabilitas dan nilai perusahaan. Penelitian ini dilakukan di Bursa Efek Indonesia pada tahun buku 2013-2015. Metode penentuan sampel menggunakan metode purposive sampling sehingga diperoleh 150 sampel penelitian. Analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif, uji asumsi klasik, dan teknik moderated regression analysis (MRA) yang merupakan aplikasi khusus regresi berganda linear dimana dalam persamaan regresinya menggandung unsur interaksi. Hasil pengujian menunjukkan bahwa nilai Adjusted R² sebesar 0,231, uji F memiliki nilai signifikansi sebesar 0,000, dan uji moderated regression analysis menunjukkan bahwa profitabilitas berpengaruh positif signifikan sebesar 1,392 dengan tingkat signifikansi 0,018. Sedangkan variabel interaksi (profitabilitas x kepemilikan institusional) juga berpengaruh positif signifikan sebesar 0,048 dengan tingkat signifikansi sebesar 0,001.Kata kunci: Profitabilitas, kepemilikan institusional, nilai perusahaan ABSTRACTThe purpose of this research is to investigate the influence of institutional ownership on the positive relationship between profitability and the company value. The study was conducted on the Indonesia stock exchange in the fiscal year 2013-2014. Method of determination of the sample using the method of purposive sampling so that the retrieved sample 150 research. The analysis of the data used in this research is descriptive statistics, classic assumption test, and moderated regression analysis (MRA) which is a special application of linear multiple regression equations in regresinya begins an element of interaction. The test results show that the value of the Adjusted R ² of 0.231, test F has a value of significance 0.000, and test moderated regression analysis shows that the profitability of a significant positive effect of 0.018 significance level with 1.392. While variable interactions (profitability x institutional ownership) are also positive significant effect of level of significance 0.048 of 0.001.Keywords: profitability, institutional ownership, company value
PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA, DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia)
Authors: Subagiastra Komang , Arizona I Putu Edy , Mahaputra I Nyoman Kusuma Adnyana 
Published: July 2017

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh profitabilitas, kepemilikan keluarga dan good corporate governance terhadap penghindaran pajak dengan berfokus pada perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode tahun 2011-2014. Metode sampling yang digunakan adalah purposive sampling dengan sampel dari 30 perusahaan selama periode pengamatan 4 tahun berturut-turut sehingga menghasilkan total 120 sampel. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi linear. Hasil pengujian menunjukkan bahwa laba atas aset sebagai proxy dari profitabilitas berpengaruh positif terhadap penghindaran pajak. Kepemilikan institusional dan proporsi dewan komisaris independen sebagai proxy dari good corporate governance juga menunjukkan pengaruh positif terhadap penghindaran pajak. Kata kunci: profitabilitas, kepemilikan Keluarga, tata kelola perusahaan, penghindaran pajak ABSTRACTThis study aimed to examine the effect of profitability, family ownership and good corporate governance on tax evasion by focusing on manufacturing companies listed in Indonesia Stock Exchange in the period 2011-2014. The sampling method used was purposive sampling with a sample of 30 companies during the observation period of 4 years in a row so as to produce a total of 120 samples. The analytical tool used in this study is the linear regression analysis. The test results showed that the return on assets as a proxy of a positive effect on the profitability of tax avoidance. Institutional ownership and the proportion of independent board as a proxy of good corporate governance also showed a positive effect on tax evasion.Keywords: profitability, family ownership, corporate governance, tax evasion
Endoscopic Septoplasty: “How I do it”
Authors: Chandra Rakesh K. 
Published: July 2017

Background Multiple methods exist for nasal septoplasty. Proliferation of endoscopic technology has broadened these options. Methods Technical description of two techniques for endoscopic septoplasty. Results The endoscope can be utilized for visualization under the flaps after, a Killian or hemitransfixion incision, to address broad-based convexities. Endoscopic visualization is also useful when resecting focal spurs, with the incision placed directly over the spur apex. Conclusion With careful patient selection and technique application, use of the endoscope has augmented the practice of septoplasty.
Systematic Review of Patient-Reported Outcomes after Revision Endoscopic Sinus Surgery
Authors: Prasad Shashi , Fong Eric , Ooi Eng H. 
Published: July 2017

Background Revision endoscopic sinus surgery (RESS) may be required for partially controlled or uncontrolled chronic rhinosinusitis. Studies that reported technical success, e.g., sinus ostia patency after RESS, do not address whether the patient's symptoms and quality of life (QOL) improve after surgery. However, patient-reported outcome measures (PROM) are useful to assess the impact of sinus surgery on a patient's symptoms and QOL. Objective This systematic review was undertaken to evaluate the impact of RESS on PROMs. Methods Medical literature databases were searched for studies in English. References from retrieved articles and relevant reviews were examined for additional studies. Those studies that reported QOL outcome tools in patients who underwent RESS and with a minimum follow-up of 6 months were included. Results A search of the sources yielded 1856 citations. There were 72 articles after abstract review and exclusion, identified for full-text review, with 12 studies (which contained data from 1308 patients) that met the inclusion criteria for this systematic review. There were four “good” and eight “fair” studies. Three studies used the Rhinosinusitis Disability Index and Chronic Sinusitis Survey in tandem; two each used the 20-item Sino-Nasal Outcome Test and the 22-item Sino-Nasal Outcome Test; the remaining studies used either the Adelaide Disease Severity Score, Patient Response Score (PRS), Rhinosinusitis Symptom Inventory, Rhinosinusitis Outcome Measure 31, or the Chinese version of the University of Pennsylvania Smell Identification Test. All studies used validated PROMs apart from the study that used PRS. Studies consistently reported improvement in the five key symptoms of nasal obstruction, rhinorrhea, postnasal drip, facial pain, and anosmia, although improvement in halitosis, fever, dental pain, and cough were modest. Conclusion Several PROMs demonstrated that RESS improves patient's QOL symptoms. Future studies that examine QOL should use a consistent PROM to allow a meta-analysis.
Hydropower development in Nepal: WHAT went WRONG!
Authors: Thanju Rajendra Prasad 
Published: July 2017

<p>Not Available.</p><p> </p><p><strong>HYDRO Nepal Journal</strong></p><p><em>Journal of Water Energy and Environment</em></p><p>Issue: 21, July, 2017</p><p>Page 1-1</p><p>Upload Date: July 18, 2017</p><p> </p>
‘Yassaba’ or the Fear of Being Abandoned
Authors: Manca Maria Cristina 
Published: July 2017

AbstractHealth promotion is dependent upon sharing information with local populations and adapting health-care services to make them more acceptable, and is an essential part of any Ebola intervention. Listening to the concerns of local communities and engaging them as active participants ensures that health promotion messages are relevant, acceptable and understandable as well as culturally appropriate. Ebola is associated with fear and death, thus understanding the significance and meanings of life, death, disease and sickness for the Kissi ofGuinea Forestière(Guinea) is essential for ensuring acceptable health services. Community engagement was essential for this research to gain the trust of the Kissi and to facilitate the sharing of knowledge and information to reduce the transmission of the Ebola virus. This technical account is based on three periods of ethnographic fieldwork and health promotion activities conducted in Guinea between May 2014 and February 2015.
Ebola and Accusation
Authors: Minor Olive Melissa 
Published: July 2017

AbstractAs Response and Resilience Team Anthropologist for Oxfam GB, my role was to support an inclusive, community-led Ebola response through a better understanding of gender dynamics in the context of the outbreak. This case study identified stigma and blame of affected people as key factors in the ongoing epidemic. Despite social mobilisation efforts to address these attitudes, they remained ingrained in the Ebola response at multiple levels: in Government of Sierra Leone quarantine policies, in community by-laws and in everyday social interactions. Negative attitudes put pressure on the roles of men and women in ways that produced barriers to acting on Ebola prevention and treatment advice or creating an inclusive Ebola response. Our findings prompted several improvements in Ebola response activities that Oxfam Sierra Leone carried forward in their work, demonstrating the key role applied anthropology can play in creating a reflexive process to improve the effectiveness of humanitarian aid.
‘Atomic Bombs’ in Monrovia, Liberia
Authors: Venables Emilie 
Published: July 2017

AbstractSurvivors of the Ebola virus have been widely profiled as the success stories of the outbreak, yet they still face challenges relating to their identity and reintegration. A survivor’s body takes on new meanings after experiencing Ebola, and the label ‘survivor’ is as problematic as it is celebratory. Using data conducted during fieldwork in Monrovia, Liberia, this article discusses the complex identities of Ebola survivors. In Monrovia, most of the stigma and discrimination relating to survivors was directed towards men, who were considered ‘atomic bombs’ because of concerns that they could transmit Ebola through sexual intercourse. Health promotion messages around sexual transmission were often misunderstood, and communities requested the quarantine of men to reduce what they felt was a threat to the wider community. Understanding the meanings and sources of such stigmatisation is necessary to be able to work with and support survivors through psychosocial care and health promotion activities.
Development of Nasal Lipid Nanocarriers Containing Curcumin for Brain Targeting
Authors: Vaz Gustavo Richter , Hädrich Gabriela , Bidone Juliana , Rodrigues Jamile Lima , Falkembach Mariana Corrêa , Putaux Jean-Luc , Hort Mariana Appel , Monserrat José Maria , Varela Junior Antônio Sergio , Teixeira Helder Ferreira , Muccillo-Baisch Ana Luiza , Horn Ana Paula , Dora Cristiana Lima 
Published: July 2017

Background: Curcumin (CUR) has properties that can be useful for the treatment of Alzheimer’s disease. Such properties are the inhibition of amyloid-β-protein (Aβ) aggregation, Aβ-induced inflammation, and activities of β-secretase and acetylcholinesterase. However, previous studies have revealed that CUR exhibited low bioavailability and difficulties in reaching the brain. Objective: To overcome such drawbacks, this study aims at developing nasal lipid nanocarriers loaded with CUR to effectively target the brain. Methods: The lipid nanocarriers (NE) were prepared using the hot solvent diffusion associated with the phase inversion temperature methods. Physico-chemical and morphological characterizations and in vitro drug release of the nanocarriers were carried out. The CUR permeation/retention was analyzed in Franz-type diffusion cell using porcine nasal mucosa. Confocal laser scan and histopathological studies were also performed. Results: The results showed that the NE sizes ranged between 18 nm and 44 nm with negative zeta potential. The CUR content ranged from 0.24 to 1.50 mg/mL with an encapsulation efficiency of 99%. The profiles of CUR release indicated a biphasic kinetics. CUR-NE permeation across the porcine nasal mucosa was higher when compared to free CUR. These results have also been validated through an analysis on a confocal microscopy. In addition, no toxicity on the nasal mucosa has been observed in a histopathological analysis. Conclusion: These results suggest that it is possible to develop NEs with a high content of CUR and small particle size. Such an encapsulation increases the potential of CUR permeation across the porcine nasal mucosa.
Association of Supergranule Mean Scales with Solar Cycle Strengths and Total Solar Irradiance
Authors: Mandal Sudip , Chatterjee Subhamoy , Banerjee Dipankar 
Published: July 2017

Abstract
We analyze the long-term behavior of the supergranule scale parameter, in active regions (ARs) and quiet regions (QRs), using the Kodaikanal digitized data archive. This database provides century-long daily full disk observations of the Sun in Ca ii K wavelengths. In this paper, we study the distributions of the supergranular scales, over the whole data duration, which show identical shape in these two regimes. We found that the AR mean scale values are always higher than that of the QR for every solar cycle. The mean scale values are highly correlated with the sunspot number cycle amplitude and also with total solar irradiance (TSI) variations. Such a correlation establishes the cycle-wise mean scale as a potential calibrator for the historical data reconstructions. We also see an upward trend in the mean scales, as has already been reported in TSI. This may provide new input for climate forcing models. These results also give us insight into the different evolutionary scenarios of the supergranules in the presence of strong (AR) and weak (QR) magnetic fields.
Cooling Timescale of Dust Tori in Dying Active Galactic Nuclei
Authors: Ichikawa Kohei , Tazaki Ryo 
Published: July 2017

Abstract
We estimate the dust torus cooling timescale once the active galactic nucleus (AGN) is quenched. In a clumpy torus system, once the incoming photons are suppressed, the cooling timescale of one clump from T
dust = 1000 K to several 10 K is less than 10 years, indicating that the dust torus cooling time is mainly governed by the light crossing time of the torus from the central engine. After considering the light crossing time of the torus, the AGN torus emission at 12 μm becomes over two orders of magnitude fainter within 100 years after the quenching. We also propose that those “dying” AGNs could be found using the AGN indicators with a different physical scale R such as 12 μm band luminosity tracing AGN torus (R ∼ 10 pc) and the optical [O iii]λ5007 emission line tracing narrow line regions (R = 102–4 pc).
The CN–CH Positive Correlation in the Globular Cluster NGC 5286
Authors: Lim Dongwook , Hong Seungsoo , Lee Young-Wook 
Published: July 2017

Abstract
We performed low-resolution spectroscopy of the red giant stars in the Galactic globular cluster (GC) NGC 5286, which is known to show intrinsic heavy element abundance variations. We found that the observed stars in this GC are clearly divided into three subpopulations by CN index (CN-weak, CN-intermediate, and CN-strong). The CN-strong stars are also enhanced in the calcium HK′ (7.4σ) and CH (5.1σ) indices, while the CN-intermediate stars show no significant difference in the strength of the HK′ index from the CN-weak stars. From the comparison with high-resolution spectroscopic data, we found that the CN- and HK′-strong stars are also enhanced in the abundances of Fe and s-process elements. It appears, therefore, that these stars are later-generation stars affected by some supernova enrichment in addition to the asymptotic giant branch ejecta. In addition, unlike normal GCs, sample stars in NGC 5286 show the CN–CH positive correlation, strengthening our previous suggestion that this positive correlation is only discovered in GCs with heavy element abundance variations, such as M22 and NGC 6273.
Cosmic-Ray Feedback Heating of the Intracluster Medium
Authors: Ruszkowski Mateusz , Yang H.-Y. Karen , Reynolds Christopher S. 
Published: July 2017

Abstract
Active galactic nuclei (AGNs) play a central role in solving the decades-old cooling-flow problem. Although there is consensus that AGNs provide the energy to prevent catastrophically large star formation, one major problem remains: How is the AGN energy thermalized in the intracluster medium (ICM)? We perform a suite of three-dimensional magnetohydrodynamical adaptive mesh refinement simulations of AGN feedback in a cool core cluster including cosmic rays (CRs). CRs are supplied to the ICM via collimated AGN jets and subsequently disperse in the magnetized ICM via streaming, and interact with the ICM via hadronic, Coulomb, and streaming instability heating. We find that CR transport is an essential model ingredient at least within the context of the physical model considered here. When streaming is included, (i) CRs come into contact with the ambient ICM and efficiently heat it, (ii) streaming instability heating dominates over Coulomb and hadronic heating, (iii) the AGN is variable and the atmosphere goes through low-/high-velocity dispersion cycles, and, importantly, (iv) CR pressure support in the cool core is very low and does not demonstrably violate observational constraints. However, when streaming is ignored, CR energy is not efficiently spent on the ICM heating and CR pressure builds up to a significant level, creating tension with the observations. Overall, we demonstrate that CR heating is a viable channel for the AGN energy thermalization in clusters and likely also in ellipticals, and that CRs play an important role in determining AGN intermittency and the dynamical state of cool cores.
Roche-lobe Overflow in Eccentric Planet–Star Systems
Authors: Dosopoulou Fani , Naoz Smadar , Kalogera Vassiliki 
Published: July 2017

Abstract
Many giant exoplanets are found near their Roche limit and in mildly eccentric orbits. In this study, we examine the fate of such planets through Roche-lobe overflow as a function of the physical properties of the binary components, including the eccentricity and the asynchronicity of the rotating planet. We use a direct three-body integrator to compute the trajectories of the lost mass in the ballistic limit and investigate the possible outcomes. We find three different outcomes for the mass transferred through the Lagrangian point L
1: (1) self-accretion by the planet, (2) direct impact on the stellar surface, and (3) disk formation around the star. We explore the parameter space of the three different regimes and find that at low eccentricities,

, mass overflow leads to disk formation for most systems, while, for higher eccentricities or retrograde orbits, self-accretion is the only possible outcome. We conclude that the assumption often made in previous work that when a planet overflows its Roche lobe it is quickly disrupted and accreted by the star is not always valid.
Le discours des cyberaddictologues… : sa dynamique, sa vérité et ses effets. Un nouveau malaise de la jeunesse dans la culture
Authors: Bogajewski Sébastien 
Published: July 2017

Si la psychologie clinique s’intéresse de plus en plus au jeu vidéo dans son entièreté, il n’a longtemps été appréhendé que sous la seule question de ses mésusages. Au premier rang desquels nous trouvons les questions de cyberaddiction. Tout un discours (au sens qu’en donne Lacan) s’est forgé autour de l’idée qu’un jeu pourrait devenir une drogue. Nous serions quelque peu naïfs de penser que l’estompage – récent – de la portée scientifique et médiatique de ce discours suffirait à balayer d’un revers de main la nécessité d’une analyse approfondie de sa mécanique. En effet, il nous apparaît comme le prototype d’un discours plus général sur la place de la jeunesse dans nos sociétés modernes, mais également sur la place des psychologues dans la cité. À partir de l’étude des causes et des effets, de la vérité comme de la production du discours des cyberaddictologues, nous souhaitons ouvrir une réflexion quant à ses effets cliniques. De là, nous explorerons la place des joueurs et de leur famille dans ce débat. Nos interrogations nous amèneront enfin à discuter la place du psychologue : sommes-nous des agents de l’ordre social ? Ou ceux qui accompagnent l’individu dans la quête de son propre savoir ?
Le retable d’Issenheim ou « l’épreuve du pâtir »
Authors: Falque Emmanuel 
Published: July 2017

Le souffrir est un « pâtir pur ». Cette formule d’Emmanuel Levinas vaut de l’homme certes, mais aussi de Dieu, voire de l’Homme-Dieu. Mathias Grünewald, en 1516 à Colmar, le donne à voir, lui le témoin d’une population décimée par ladite « maladie du seigle » et réfugiée à l’hospice des Antonins à Issenheim. Mais on ne voit ordinairement dans le célèbre triptyque de la Crucifixion que souffrance, sorte de dolorisme dont les doigts du Christ crispés sur la croix marqueraient l’apogée. Il y a pourtant davantage. Car le Fils de Dieu n’a pas seulement assumé nos fautes (mort pour notre salut) mais aussi pris sur le poids de nos souffrances et de nos maladies (mort pour nous les hommes). C’est ainsi la dégénérescence de notre propre corps qui est ici crucifiée, selon un principe de finitude aujourd’hui à ne pas oublier. L’angoisse n’est pas celle du « péché » seulement, bien qu’elle le soit aussi, mais encore celle de la « maladie » de notre corps et du « sens » de notre existence. Ainsi le Crucifié du retable d’Issenheim est-il bien l’image et l’illustration du « Passeur de Gethsémani », qui ne « pâtit » que pour opérer, avec nous et en nous, le « passage ».