bluuebunny/crossref_metadata_2025_split huggingface dataset:
Angelman syndrome in two siblings: clinical case
Authors: Suraeva Uliyana S. , Matyasova Olga M. , Monakhova Anna V. , Shutkova Alla Yu. , Tush Elena V. , Yatsyshina Elena E. , Suslova Marina A. , Khaletskaya Olga V. 
Published: March 2023

Background. Angelman syndrome (AS) is rare genetic disease characterized by severe mental retardation, gross developmental speech delay, facial dysmorphia, disorders of motor activity, behavior and sleep, epileptic seizures manifestation. Pathology refers to diseases of genomic imprinting. There are four possible mechanisms of pathology development in Angelman syndrome: 15q11.2-q13 deletion on the chromosome 15 of maternal origin, mutation of the ubiquitin ligase (UBE3A) gene at the 15q11.2 locus on the chromosome 15 of maternal origin, uniparental disomy of the 15q11.2-q13 region of paternal origin, imprinting center defect.Clinical case description. Clinical picture of Angelman syndrome in two twin sibs (boy E., girl V.) observed in Children’s City Clinical Hospital № 1 in Nizhny Novgorod is presented. Children from consecutive pregnancy with dichorionic-diamniotic twins; preterm birth at 30 weeks. There was burdened obstetric-biological and perinatal history due to the threatened miscarriage during this pregnancy and due to asphyxia of both children during delivery. The disease has classical course in both patients: static functions development delay, gross developmental speech and intellectual delay, behavioral and motor disorders (stereotypy, tremor, ataxia, episodes of unmotivated laughter, sleep disorders), presence of typical facial dysmorphia. This diagnosis was confirmed by the molecular genetic study (boy — mutation in exon 7 of the UBE3A gene, girl — mutations in exons 6 and 7 of the UBE3A gene). Features of epileptic seizure therapy in both patients are presented.Conclusion. The presented clinical case demonstrates typical clinical picture of AS in two sibs confirmed by molecular genetic study. The therapy of this syndrome is very complicated. The described patients require constant anticonvulsant therapy, observation of neurologist, psychotherapist, working with speech pathologist. Complete correction of this syndrome is impossible.
ANALISIS PENYUSUNAN DAN PELAKSANAAN PROGRAM AUDIT LAPORAN KEBERLANJUTAN PERUSAHAAN (STUDI PADA PERUSAHAAN DALAM INDUSTRI MINYAK DAN GAS DI INDONESIA)
Authors: Kurniawan Putu Sukma 
Published: March 2023

Abstract. This article aims to provide an understanding of the preparation and implementation of the audit program on the company's sustainability report. The audit on the sustainability report aims to provide confidence that the information presented in the sustainability report is correct and in accordance with GRI G4. Guidelines for the preparation and implementation of the audit program on sustainability reports are based on AA 1000 Assurance Standard (AA1000AS) and AA 1000 AccountAbility Principles (AA1000APS) guidelines. The object of research is the company's sustainability report, especially the sustainability report of companies engaged in the oil and gas industry. The research method uses descriptive methodology and literature review research design. The result of the research resulted a model of audit implementation on company sustainability report. The results of this study are expected to provide an understanding of the company's sustainability report audit and support the sustainability reporting process in Indonesia.Keywords: audit; AA1000AS; AA1000APS; GRI G4; sustainability report; oil and gas industry Abstrak. Artikel ini bertujuan untuk memberikan pemahaman mengenai penyusunan dan pelaksanaan program audit pada laporan keberlanjutan perusahaan. Audit pada laporan keberlanjutan bertujuan untuk memberikan keyakinan bahwa informasi yang disajikan dalam laporan keberlanjutan adalah benar dan sesuai dengan GRI G4. Pedoman dalam penyusunan dan pelaksanaan program audit atas laporan keberlanjutan didasarkan pada pedoman AA 1000 Assurance Standard (AA1000AS) dan AA 1000 AccountAbility Principles (AA1000APS). Objek penelitian adalah laporan keberlanjutan perusahaan, khususnya industri minyak dan gas. Metode penelitian mempergunakan metodologi deskriptif dan desain penelitian studi pustaka. Hasil penelitian menghasilkan sebuah model pelaksanaan audit pada laporan keberlanjutan perusahaan. Hasil penelitian ini diharapkan dapat memberikan pemahaman mengenai audit laporan keberlanjutan perusahaan dan mendukung proses pelaporan keberlanjutan di Indonesia.Kata Kunci: audit; AA1000AS; AA1000APS; GRI G4; industri minyak dan gas; laporan keberlanjutan
Pengaruh Ukuran Perusahaan, Umur Perusahaan, Leverage, Dan Profitabilitas Terhadap Manajemen Laba (Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016)
Authors: Agustia Yofi Prima , Suryani Elly 
Published: March 2023

Penelitian ini bertujuan untuk menguji pengaruh Ukuran Perusahaan, Umur Perusahaan, Leverage, dan Profitabilitas terhadap Manajemen Laba pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2014-2016. Data yang digunakan dalam penelitian ini diperoleh dari data laporan keuangan. Populasi dalam penelitian ini adalah sektor Industri Pertambangan yang terdaftar di BEI. Teknik pemilihan sampel yang digunakan yaitu purposive sampling dan diperoleh 17 perusahaan dengan periode penelitian 2014-2016. Metode analisis data dalam penelitian ini adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa secara simultan Ukuran Perusahaan, Umur Perusahaan, Leverage, dan Profitabilitas berpengaruh signifikan terhadap Manajemen Laba. Secara parsial, Ukuran Perusahaan dan Profitabilitas tidak berpengaruh signifikan terhadap Manajemen Laba, sedangkan Umur Perusahaan dan Leverage berpengaruh positif dan signifikan terhadap Manajemen Laba.Kata Kunci: Leverage; Manajemen Laba; Profitabilitas; Ukuran Perusahaan, Umur Perusahaan.
Manajemen Laba: Ukuran Perusahaan, Kepemilikan Manajerial dan Kompensasi Bonus
Authors: Panjaitan Desri Kristianti , Muslih Muhamad 
Published: March 2023

Abstract. This study intends to determine the effect of Firm Size, Managerial Ownership and Bonus Compensation to Earnings Management at Manufacturing Sector listed in Indonesia Stock Exchange Year 2014-2017. The population in this study is the sector Manufacture companies listed on the Indonesia Stock Exchange in 2014-2017. The sampling technique used was purposive sampling and obtained 20 companies with a research period of 4 years, to obtain 80 sample data. The method of data analysis in this study is panel data regression analysis using software Eviews 10. The results showed that simultaneously Firm Size, Managerial Ownership anda Bonus Compensation have a significant effect on Earnings Management. While partially Firm Size have a significant effect on the negative direction on Earnings Management, Bonus Compensation have a significant effect on the positive direction on Earnings Management. While Managerial Ownership have no significant effect on Earnings ManagementKeywords: Firm Size; Managerial Ownership, Bonus Compensation and Earnings Management.Abstrak. Penelitian ini bermaksud untuk mengetahui pengaruh Ukuran Perusahaan, Kepemilikan Manajerial dan Kompensasi Bonus terhadap Manajemen Laba pada Perusahaan Sektor Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2014-2017. Populasi dalam penelitian ini adalah perusahaan sektor Manufaktur yang terdaftar di BEI tahun 2014-2017. Teknik pengambilan sampel yang digunakan purposive sampling dan diperoleh 20 perusahaan dengan periode penelitian selama 4 tahun, sehingga diperoleh 80 data sampel. Metode analisis data dalam penelitian ini adalah analisis regresi data panel dengan menggunakan software Eviews 10 dengan menggunakan metode PLS, FE dan RE. Hasil penelitian menunjukkan bahwa secara simultan ukuran perusahaan, kepemilikan manajerial dan kompensasi bonus berpengaruh terhadap manajemen laba. Secara parsial ukuran perusahaan berpengaruh secara signifikan dengan arah negatif terhadap manajemen laba, kompensasi bonus berpengaruh secara signifikan dengan arah positif terhadap manajemen laba. Sedangkan kepemilikan manajerial tidak berpengaruh signifikan terhadap manajemen laba.Kata kunci. Ukuran Perusahaan, Kepemilikan Manajerial, Kompensasi Bonus dan Manajemen Laba.
Telaah Kualitatif Model Penerapan, Pelaporan dan Pemeriksaan Green Accounting Pada Perusahaan
Authors: Afni Zalida , Meuthia Reno Fithri , Zahara Zahara , Rahmayani Rezkia 
Published: March 2023

Abstract. This study aims to examine the model of applying, reporting and examining green accounting at the PT PLN (Persero) unit, UPK Bukittinggi. This study uses four progressive stages, namely environmental awareness, environmental involvement, environmental reporting, and environmental audit according to the stages in the study of Teoh and Thong (1984). This research also describes the Limited Liability Company policy which is able to encourage companies to carry out corporate social and environmental responsibility. This research is a descriptive qualitative research with case study method. Data obtained by interview and documentation techniques. The results of this study indicate that PT PLN (Persero) UPK Bukittinggi has an awareness of social and environmental responsibility. Implementing corporate social and environmental responsibility is known as CSR. The policies governing Limited Liability Companies are able to encourage the involvement of PT PLN (Persero) UPK Bukittinggi on social responsibility. Hydroelectric activities under the auspices of PT PLN (Persero) UPK Bukittinggi and CSR activities carried out are considered to have contributed to environmentally friendly industrial policies.Keywords. green accounting; environmental, corporate social responsibility Abstrak. Penelitian ini bertujuan untuk menelaah model penerapan, pelaporan dan pemeriksaan green accounting pada unit PT PLN (Persero) yaitu UPK Bukittinggi. Penelitian ini menggunakan empat tahapan progresif yaitu environmental awarness, environmental involvement, environmental reporting, dan environmental audititng sesuai tahapan pada penelitian Teoh and Thong (1984). Penelitian ini juga mendeskripsikan kebijakan Perseroan Terbatas mampu mendorong perusahaan untuk melaksanakan tanggung jawab sosial dan lingkungan perusahaan. Penelitian ini merupakan penelitian kualitatif deskriptif dengan metode studi kasus. Data diperoleh dengan teknik wawancara dan dokumentasi. Hasil dari penelitian ini menunjukkan bahwa PT PLN (Persero) UPK Bukittinggi memiliki kesadaran untuk melakukan tanggung jawab sosial dan lingkungan. Pelaksanakan tanggung jawab sosial dan lingkungan perusahaannya dikenal dengan istilah CSR. Kebijakan yang mengatur Perseroan Terbatas mampu mendorong keterlibatan PT PLN (Persero) UPK Bukittinggi terhadap tanggung jawab sosial. Aktivitas PLTA yang dinaungi oleh PT PLN (Persero) UPK Bukittinggi dan kegiatan CSR yang dilakukan dianggap telah turut andil dalam kebijakan industri ramah lingkungan.Kata Kunci. green accounting; environmental; tanggung jawab sosial perusahaan
Pengaruh Volatilitas Penjualan, Volatilitas Arus Kas Operasi, dan Hutang Terhadap Persistensi Laba
Authors: Saptiani Aprilia Dwi , Fakhroni Zaki 
Published: March 2023

Penelitian ini bertujuan untuk mengetahui pengaruh volatilitas penjualan, volatilitas arus kas operasi dan hutang terhadap persistensi laba pada perusahaan sektor pertanian terdaftar di Bursa Efek Indonesia periode 2009-2018. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder. Penentuan sampel menggunakan metode purposive sampling dengan total 4 perusahaan sebagai sampel penelitian. Analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan program SPSS versi 22. Hasil penelitian ini menunjukkan bahwa volatilitas penjualan berpengaruh negatif dan tidak signifikan terhadap persistensi laba, sedangkan volatilitas arus kas operasi dan hutang berpengaruh positif namun tidak signifikan terhadap persistensi laba.
Accounting Standard, Corporate governance, and accounting quality
Authors: Zaitul Zaitul , Puttri Daniati , Novianti Neva , Ilona Desi 
Published: March 2023

Abstract. this paper investigates the effect of adoption of IFRS-based convergent accounting standard on accounting quality using Indonesia data. Besides, this study also determines the role of corporate governance as moderating variable between adoption of IFRS-based convergent accounting standard and accounting quality. Forty-seven companies from period of 2008 to 2017 participated in this study. Moderated regression analysis (MRA) is used to analyse the data. the result show that there is negative relationship between adoption of IFRS-based convergent accounting standard and accounting quality. In addition, the corporate governance is failed to play as moderating variable between adoption of IFRS-based convergent accounting standard and accounting quality. Out of four control variables employed in this study, only three variables (company size, age and profitability) consistently effect on accounting quality in three models. Theoretical and practical implications are discussed detail in this paper. Abstrak. Penelitian ini bertujuan untuk menginvestigasi dampak adopsi standar akuntansi keuangan hasil konvergensi dengan International Financial Accounting Standard (IFRS) terhadap kualitas akuntansi dengan menggunakan data perusahaan Indonesia. Selain itu, artikel ini juga menganalisis peran implementasi Tata Kelola korporasi sebagai variable moderasi antara adopsi standar akuntansi keuangan dan kualitas akuntansi. Empat puluh tujuah perusahaan berpartisipasi dalam penelitian ini dengan data keuangan yang berasal dari laporan tahunan dari tahun 2008 sampai dengan tahun 2017. Analisa regresi moderasi (moderated regression analysis) digunakan dalam penelitian ini untuk menganalisa data dengan menggunakan pirantik lunak GRETL. Hasil penelitian menunjukan bahwa adopsi IFRS di standar akuntansi keuangan Indonesia berpengaruh negatif terhadap kualitas akuntansi. Namun, tata kelola korporasi gagal memoderasi hubungan antara adopsi IFRS dan kualitas akuntansi. Dari empat variable control yang digunakan dalam studi ini, hanya tiga variable yang berpengaruh terhadap kualitas akuntansi yaitu ukuran perusahaan, umur perusahaan, dan profitabilitas perusahaan. Implikasi teori dan praktis dibahas mendalam dalam artikel.
Использование различных стратегий в процессе обучения китайских студентов иноязычному аудированию
Authors: Чжу Ц. 
Published: March 2023

Рассматриваются возможности использования различных стратегий в процессе обучения иноязычному аудированию. Представлен обзор научных публикаций и основных понятий по теме статьи. Обосновывается выбор стратегий обучения с точки зрения когнитивной психологии. Сделан вывод о том, что учащиеся знакомы со стратегиями, повышающими эффективность аудирования и готовы пользоваться ими.
The possibilities of using various strategies in the process of teaching foreign language listening are considered. A review of scientifi c publications and basic concepts on the topic of the article is presented. The choice of learning strategies is substantiated from the point of view of cognitive psychology. It is concluded that students are familiar with strategies that increase the eff ectiveness of listening and are ready to use them.
Рефлексивность как компонент «образа Я» личности психолога
Authors: Исаева З.М. , Мынбаева А.К. , Оспанова Ш.Т. 
Published: March 2023

Рассматриваются понятие «рефлексивность», виды рефлексивности, подходы к описанию структуры «Я-концеции» и «образа Я». Приводятся результаты эмпирического исследования по выявлению уровня рефлексивности психолога как компонента «образа Я» у студентов. Делается вывод о том, что 60 % общей выборки имеет высокий и средний уровни рефлексивности, а 40 % – низкий. На основе использования метода корреляционного анализа делается вывод об отсутствии значимых различий между уровнями рефлексивности обучающихся по специальности «Психология» и другим специальностям. Представлена программа тренинговых занятий для студентов с низким показателем рефлексивности.
The concept of “refl exivity”, types of refl exivity, approaches to describing the structure of “I-concept” and “I-image” are considered. The results of an empirical study to identify the level of refl exivity of a psychologist as a component of the “Image of I” in students are given. It is concluded that 60% of the total sample has high and medium levels of refl exivity, and 40% - low. Based on the use of the method of correlation analysis, it is concluded that there are no signifi cant diff erences between the levels of refl exivity of students in the specialty “Psychology” and other specialties. A program of training sessions for students with a low indicator of refl exivity is presented.
Взаимосвязь виктимного поведения и буллинга в подростковой среде
Authors: Феоктистова С.В. , Григорьева И.В. , Афанасьева О.Ф. 
Published: March 2023

Изучаются особенности взаимосвязей виктимного поведения и буллинга в подростковом возрасте. Обозначены некоторые проблемы и психологические детерминанты проявления виктимности и буллинга в школьной среде. Описана и обоснована результатами исследования взаимосвязь виктимного поведения и проявлений буллинга. Представлены рекомендации по осуществлению превентивных мер, направленных на предотвращение буллинга.
The features of the relationship between victim behavior and bullying in adolescence are studied. Some problems and psychological determinants of the manifestation of victimization and bullying in the school environment are indicated. The relationship between victim behavior and bullying is described and substantiated by the results of the study. Recommendations of preventive measures to prevent bullying are presented.
Self-medication: a current self-care practice amongst tertiary college students
Authors: Muiru Hannah W. 
Published: March 2023

Background: Self-medication is the action of taking medication without consulting a physician or healthcare professional. It is one element of self-care coupled with social support during unwellness and aid. Though advocated for by health promoters it has its own fair share of cons.
Methods: A descriptive cross-sectional study was conducted where a sample was obtained using published tables and simple random sampling technique was used to draw the sample from a population of 800 student’s gaining a total sample of 267 and to account for non-response and loss 10% was added giving a total of 294 respondents.
Results: The prevalence was 82.6% (218) and the age group with the highest frequency of 77.4% was 19-21 years. The male prevalence was higher than for the female with 60.1% (131). The study revealed highest source of information to be pharmacist with 37.8%, highest source of medication was drug shops with 38.1%, highest used medication to be coughs and cold syrups with 78% (205). The reason for self-medication with the highest percentage was suffering from minor illness with 75.37% (199). The symptoms that are highly self-medicated for were coughs and cold (78.7%), pains and headaches (74.2%), stomach discomforts (72.4) and fever (70%).
Conclusions: This study revealed a high prevalence of self-medication with 82.6% among the students. Creating awareness, enforcing the laws, informing the relevant stakeholders on availability of medicines and sealing the loops on dispensing of medication could save a generation.
Trade Union Participation and Influence at Norwegian Workplaces During the Pandemic
Authors: Trygstad Sissel C. , Andersen Rolf K. , Ødegård Anne Mette 
Published: March 2023

A central feature of the Nordic model of labor relations, namely, the collaboration between social parties at the workplace, has proven to be particularly effective during crises. This is the backdrop for our study of the experiences from Trade Union Representatives (TU-reps) during the corona pandemic. With a survey aimed at TU-reps from the Norwegian Confederation of Trade Unions (LO), which represents just under half of the total unionized employees, we asked how the pandemic affected their participation and influence at the workplaces. Referring to the pandemic as a game changer, we discuss signs of change in TU-reps’ possibilities for participation and influence under such difficult circumstances.
According to theTU-reps, interaction between the social parties intensified during the pandemic. Formal participation between the parties stands out to be crucial for enabling dialog and can therefore be labeled as the backbone of the Nordic model in times of crisis.
Pernikahan Dini di Kalimantan Selatan: Adat atau Tren?
Authors: Munirah Nida 
Published: March 2023

Selama bertahun-tahun, Kalimantan Selatan termasuk penyumbang angka pernikahan dini yang tinggi di Indonesia. Terjadinya pernikahan dini tersebut dilatari oleh alasan ekonomi, pendidikan, lingkungan dan budaya, keyakinan, dan akibat pergaulan bebas. Melihat kenyataan ini, maka pernikahan dini di Kalimantan Selatan dilatari oleh adat dan juga tren yang berkembang di masyarakat. Menikah dini menjadi hal yang wajar daripada anak melakukan perzinaan dan juga ada stigma negatif bagi perempuan yang sudah pubertas namun tidak menikah. Penelitian dilakukan dengan menyandingkan data-data dari penelitian terdahulu dengan survei Badan Pusat Statistik (BPS). Hasil analisis kemudian dituliskan secara deskriptif kualitatif yang diperkaya dengan teori-teori yang berkenaan dengan pernikahan dini. For many years, South Kalimantan has been a contributor to the high rate of early marriage in Indonesia. The occurrence of early marriage is motivated by economic reasons, education, environment and culture, beliefs, and the consequences of promiscuity. Seeing this reality, early marriage in South Kalimantan is based on customs and trends that develop in society. Early marriage becomes a natural thing than children committing adultery and there is also a negative stigma for women who have reached puberty but are not married. The study was conducted by juxtaposing data from previous studies with a survey from the Central Statistics Agency (BPS). The results of the analysis are then written in a qualitative descriptive manner which is enriched with theories relating to early marriage.