bluuebunny/crossref_metadata_2025_split huggingface dataset:
Changes in the structural organization of lymph nodes during short-term exposure to monosodium glutamate
Authors: Mateshuk-Vatseba L.R. , Holovatskyi A.S. , Harapko T.V. , Foros A.I. , Lytvak Yu.V. 
Published: December 2022

Monosodium glutamate is a common food additive that belongs to the group of flavor enhancers used in a wide range of food products. The potentially negative impact of monosodium glutamate on human health prompts us to question the safety of its widespread use. The article presents and analyzes the data of an experimental study conducted on 40 white male and female rats of reproductive age (2.5-3.5 months old) weighing 120-190 g. The purpose of the study is to study histological, morphometric, and ultrastructural changes in the lymph nodes of rats under conditions of short-term exposure to monosodium glutamate. An experimental group of animals (10 male rats, 10 female rats), which was on a standard vivarium diet, was given monosodium glutamate at a dose of 0.07 g/kg of rat body weight by pipette every day at the same time for four weeks, followed by free access to water and food. In animals of the intact group, the structure of mesenteric lymph nodes corresponded to the species norm. In the experimental group of animals, after four weeks of monosodium glutamate exposure, it was found that the paracortical area contained a g larger number of post-capillary venules with a high endothelium compared to the intact and control groups of animals. Changes in the vascular bed were established, in particular, the arteries both in the thickness of the organ and in its hilum contain a thickened wall, their lumen is full of blood. Veins are also full-blooded, dilated and deformed. Swelling of the parenchyma of nodes and signs of immune activity are observed. There is a significant decrease in the relative area of lymphoid nodules and the mantle zone, an increase in the relative area of the medullary substance of the node, corticomedullary index, germinal centers, paracortical area, and medullary cords. Part of lymphocytes of all populations with signs of apoptosis. The other part has an uneven karyolemma contour, the nucleolus is not visualized in all lymphocytes, the cytoplasm is clear and contains organelles. Mitochondria are hypertrophied with a light matrix. Therefore, even a short-term daily exposure to monosodium glutamate, namely four weeks, causes changes in the structural organization of mesenteric lymph nodes.
John Donne. A growing love: A hundred and twenty best poems translated and retold by Yury Klyuchnikov
Authors: Egorova L. V. 
Published: December 2022

Yury Klyuchnikov is a prolifc author who has published a series of translations of French, Suf, Chinese, Indian, and English poetry into Russian. To Donne’s hundred and twenty ‘best’ poems, selected as such by the volume’s compilers, the book does little justice. The review points out the flaws of the dilettante approach adopted by the translator and the authors of the foreword and aferword alike. The loose retellings of the poems in the book hardly merit the term ‘translations.’ Indeed, Klyuchnikov does not pretend to try to be faithful to the original. The notes and comments in the volume leave the impression of shoddy work. The aferword entitled ‘John Donne — A great English poet and spirit seer’ is authored by S. Klyuchnikov, the translator’s son. His essay reeks of unprofessionalism in the treatment of critical works and various misrepresentations. The book’s co-creators show reluctance in pondering the metaphysical complexity of Donne’s legacy and the multiple levels of meaning contained in his works, compounded by their open mistrust of professional scholars and commentators.
Analisis Penerapan Standar Akuntansi Pemerintahan Terhadap Kualitas Penyajian Laporan Keuangan Di Pemerintah Daerah Ogan Komering Ilir
Authors: Jusmani Jusmani , Hendri Edduar , Kurniawan Tomi Bayu 
Published: December 2022

ABSTRACTÂ This research was conducted to analyze the application of government accounting standards to the quality of the presentation of financial statements in the economic section of the regional secretariat of Komering Ilir. This research was conducted at the regional secretariat of Ogan Komering Ilir. This research uses a qualitative approach and data collection is carried out through the observation method, documentation method and literature study method. In this research it is expected to provide information or knowledge about the effect of the application of government accounting standards on the quality of financial statement presentation in the economic and natural resources section of the regional secretariat ogan komering. ilir, as well as being input and reference for making decisions regarding government accounting standards on the quality of the presentation of financial statements. The results show that the application of SAP has a positive effect on the quality of the presentation of financial statements and has a close relationship, although some obstacles can still be found, but in general, the Regional Secretariat of the Economy, Ogan Komering Ilir, supports the implementation of the implementation of Government accounting standards (SAP).Â Keywords: Government Accounting Standards (SAP), Quality of Financial Statement PresentationÂ ABSTRAKÂ Penelitian ini dilakukan untuk menganalisi penerapan standar akuntansi pemerintahan terhadap kualitas penyajian laporan keuangan pada bagian perekonomian sekretariat daerah ogan komering ilir. Penelitian ini dilakukan di sekretariat daerah ogan komering ilir. Penelitian ini menggunakan pendekatan kualitatif dan pengumpulan data dilakukan melalui metode observasi, metode dokumentasi dan metode studi pustaka.Dalam penelitian diharapkan dapat memberikan informasi atau pengetahuan tentang pengaruh penerapan standar akuntansi pemerintah terhadap kualitas penyajian laporan keuangan pada bagian perekonomian dan sumber daya alam sekretariat daerah ogan komering ilir, serta menjadi masukan dan referensi untuk mengambil keputusan mengenai standar akuntansi pemerintahan terhadap kualitas penyajian laporan keuangan. Hasil penelitian menunjukan bahwa penerapan SAP berpengaruh positif terhadap kualitas penyajian laporan keuangan dan memiliki hubungan yang erat, meskipun begitu masih dapat ditemukan beberapa kendala namun secara umum bagian Perekonomian sekretariat daerah Ogan Komering Ilir mendukung pelaksanaan penerapan Standar akuntansi Pemerintah (SAP).Â Kata Kunci : Standar Akuntansi Pemerintah (SAP), Kualitas Penyajian Laporan Keuangan
Pengaruh Penerimaan Pajak Air Permukaan Terhadap Pendapatan Asli Daerah Pada Badan Pendapatan Daerah Provinsi Sumatera Selatan
Authors: Delima Putri , Rismansyah Rismansyah , Nurmala Nurmala 
Published: December 2022

ABSTRACTÂ This study aims to determine the effect of PAP acceptance on PAD. At the BAPENDA Company of South Sumatra Province with a research observation period of 2016 -2020. The population of this study is the report on receipts of PAP and PAD at BAPENDA of South Sumatra Province from 2016-2020. The research sample uses monthly data on reports of PAP and PAD receipts for the period 2016-2020. The data used in this study is technical secondary data. The data analysis used is simple linear regression, with the help of SPSS 21 for windows. The results of this study indicate that the PAP variable with a significance value of 0.000 > 0.05 has an effect on PAP. For the value of the level (R2) of 0.935, it has a very strong relationship between the independent variable and the dependent variable. Based on the discussion, the conclusion of this study is that if the surface water tax revenue increases, the local revenue will increase. If PAP receipts decrease, PAD decreases. It is recommended that the local government further enhance the socialization of PAP collection in order to increase the acceptance of PAP in all districts and cities in South Sumatra. Provide convenient and efficient tax payment services for local governments, especially districts/cities, and enable taxpayers to comply with their taxes.Â Keywords:Surface Water Tax, Local RevenueÂ Â ABSTRAKÂ Penelitian ini bertujuan untuk mengetahui Pengaruh Penerimaan PAP terhadap PAD. PadaBAPENDA Provinsi Sumatera Selatan dengan periode pengamatan penelitian tahun 2016 -2020. Populasi riset ini adalah laporan penerimaan PAP dan PAD pada BAPENDA Provinsi Sumatera Selatan dari tahun 2016-2020, Sampel penelitian menggunakan data bulanan laporan penerimaan PAP dan PAD periode tahun 2016-2020. Data yang digunakan dalam penelitian ini adalah data sekunder teknis analisis data yang digunakan adalah regresi linier sederhana, dengan bantuan SPSS 21 for windows. Hasil dari penelitian ini menunjukkan bahwa variabel PAP dengan nilai Sigsi0,000 > 0,05 berpengaruh terhadap PAP. Untuk nilai besarnya tingkatan (R2) sebesar 0,935 mempunyai hubungan yang kuat sekali antara variabel independen terhadap variabel dependen. Berdasarkan pembahasan maka, kesimpulan dari penelitian ini adalah jika penerimaan pajak air permukaan bertambah, maka pendapatan asli daerah meningkat. Jika penerimaan PAP berkurang, maka PAD menurun. Disarankan agar pemerintah daerah lebih meningkatkan sosialisasi pemungutan PAP dalam rangka meningkatkan penerimaan PAP seluruh kabupaten dan kota di sumatera selatan. Memberikan pelayanan pembayaran pajak yang nyaman dan efisiensi bagi pemerintah daerah, khususnya kabupaten/kota, dan memungkinkan wajib pajak untuk mematuhi pajaknya.Â Kata Kunci : Pajak Air Permukaan, Pendapatan Asli Daerah
Analisis Perhitungan Cost Volume dan Profit Sebagai Dasar Perencanaan Laba Pada PT. Sariguna Primatirta Tbk
Authors: Hanafi Muhammad , Nurmala Nurmala , Putra Andri Eko 
Published: December 2022

ABSTRACT Â This research is a qualitative descriptive study which aims to determine the Analysis of Cost Volume and Profit Calculations as a Basis for Profit Planning at PT. Sariguna Primatirta Tbk period 2017-2020. The data used is secondary data, the population in this study is the data of the Financial Statements of PT. Sariguna Primatirta Tbk which is listed on the Investment Gallery of the Indonesia Stock Exchange. In this study, the authors analyzed the financial report data, namely the calculation of break even points, contribution margins, contribution margin ratios, and calculation of sales targets. Based on the analysis of Cost Volume and Profit shows that at PT. ariguna Primatirta Tbk has been able to manage operational costs that occur to the maximum extent possible, as evidenced by variable costs which tend to remain constant each period. The break even point value has broken even, the profit earned is at the break even point value so that the company is able to make a profit. The contribution margin ratio shows that the company's profit before fixed costs exceeds half of the variable costs that have been incurred. The author suggests taking action to increase revenue or reduce operating costs to reduce the risk of loss and use Cost Volume and Profit analysis to predict the costs to be incurred, the expected income and for further profit planning.Â Keywords: cost volume profit, profit planningÂ ABSTRAK Â Penelitian ini adalah penelitian deskriptif kualitatif yang bertujuan untuk mengetahui Analisis Perhitungan Cost Volume dan Profit Sebagai Dasar Perencanaan Laba pada PT. Sariguna Primatirta Tbk periode tahun 2017-2020. Data yang digunakan adalah data skunder, populasi dalam penelitian ini adalahÂ data Laporan Keuangan PT. Sariguna Primatirta Tbk yang terdaftar di Galeri Investasi Bursa Efek Indonesia. Dalam penelitian ini penulis menganalisis data laporan keuagan yang dilakukan yaitu perhitungan break even point, contribution margin, rasio contribution margin,dan perhitungan target penjualan. Berdasarkan hail analisis Cost Volume dan Profit menunjukkan bahwaÂ pada PT. ariguna Primatirta Tbk telah mampu mengelolah biaya oprasional yang terjadi dengan semaksimal mungkin, dibuktikan dengan biaya variabelÂ yang cenderung tetap setiap periodenya. Nilai break even point Â Â telah melakukan tingkat impas, laba yang diperoleh pada nilai titik impas sehingga perusahaan mampu mendapatkan laba. RasioÂ contribution margin menunjukkan bahwa keuntungan perusahaan sebelum biaya tetap yang diperoleh melebihi setengah dari biaya variabel yang telah dikeluarkan. Penulis menyarankan agar mengambil tindakan menaikkan pendapatan atau menurunkan biaya operasional untuk menurunkan risiko terjadinya kerugian dan menggunakan analisis Cost Volume dan Profit untuk memprediksi biaya yang akan dikeluarkan, pendapatan yang diharapkan dan untuk perencanaan laba selanjutnya.Â Kata Kunci: cost volume profit, perencanaan laba
Pengaruh Debt To Equity Ratio, Earning Per Share Dan Price To Book Value Terhadap Dividend Payout Ratio Dengan Firm Size Sebagai Variabel Moderating Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020
Authors: Dewi Ni Putu Via Kesuma , Nafsiah Siti Nurhayati 
Published: December 2022

ABSTRACTÂ The purpose of this study was to examine the effect of debt to equity ratio, earnings per share, and book value on the payout ratio of mining companies listed on the IDX from 2018 to 2020, using company size as a moderator variable to assess the sample. data as many as 13 companies. The data analysis method in this study uses a regression model with multiple independent variables. The process carried out shows that the variables debt to equity ratio, earnings per share, the price of book value together affect the payout ratio. partially, the independent variable has no significant effect on the dividend payout ratio.Keywords : Debt To Equity Ratio, Earning Per Share, Price To Book Value, Dividend Payout Ratio, Firm SizeÂ ABSTRAKTujuan dari penelitian ini adalah guna menguji pengaruh debt-to-equity ratio, earning per share, dan nilai buku harga saham terhadap payout ratio pada perusahaan pertambangan yang terdaftar Di BEI dari tahun 2018 sampai dengan tahun 2020, dengan menggunakan ukuran perusahaan sebagai variabel moderator untuk menilai. Data sampel sebanyak 13 perusahaan. Metode analisis data dalam penelitian ini menggunakan model regresi dengan variabel bebas berganda. Proses yang dilakukan menunjukkan bahwa variabel debt to equity ratio, earning per share, harga nilai buku secara bersama-sama berpengaruh terhadap payout ratio. Sebagian, variabel independen tidak memiliki pengaruh yang signifikan terhadap Dividend payout ratio.Â Kata kunci : Debt To Equity Ratio, Earning Per Share, Price To Book Value, Dividend Payout Ratio, Firm Size
Pengaruh Profitabilitas, Likuiditas dan Biaya Operasional Terhadap Pajak Penghasilan Badan (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020)
Authors: Ningsih Nurul Hutami , Aprianto Aprianto , Solehayana Evi 
Published: December 2022

ABSTRACTÂ The formulation of the problem in this study is how the effect of profitability, liquidity and operating costs on corporate income tax. This study aims to determine the effect of profitability, liquidity, operating costs on corporate income tax. The type of research used is associative. The data used is secondary data. The sample in this study is from the annual reportt of manufacturing companies in the consumer goods industry sub-sector for the 2018-2020 period as many as 22 companies. The data collection technique is documentation. The data analysis method in this study is quantitative. The results of this study were assisted by the Statistical Program For Special Science (SPSS). The results show that profitability has an effect on corporate income tax, liquidity has an effect on corporate income tax, operational costs have an effect on corporate income tax in manufacturing companies in the consumer goods industry sub-sector listed on the Indonesian stock exchange for the 2018-2020 period.Â Â Keywords: Profitability, liquidity , operating expenses, corporate income tax.Â Â ABSTRAKÂ Rumusan masalahÂ dalam penelitian ini adalah bagaimana pengaruh profitabilitas, likuiditas dan biaya operasional terhadap pajak penghasilan badan. Penelitian ini bertujuan untuk mengetahui pengaruh dari profitabilitas, likuiditas, biaya operasional terhadap pajak penghasilan badan. Jenis penelitian yang digunakan adalah asosiatif. Data yang digunakan adalah data sekunder. Sampel dalam penelitian ini adalah dari annual report tahunan perusahaan manufaktur sub sektor industri barang konsumsi periode 2018-2020 sebanyak 22 perusahaan. Teknik pengumpulan data adalah dokumentasi.metode analisis data dalam penelitian ini adalah kuantitatif. Hasil penelitian ini dibantu oleh Statistical Program For Special Science (SPSS). hasil penelitian menunjukkan bahwa ptofitabilitas berpengaruh terhadap pajak penghasilan badan, likuiditas berpengaruh terhadap ppajak penghasilan badan, biaya operasional berpengaruh terhadap pajak penghasilan badan pada perusahaan manufakturÂ sub sektor industri barang konsumsi yang terdaftar di bursa efek indonesia periode 2018-2020.Â Kata Kunci: Profitabilitas, likuiditas, biaya operasional, pajak penghasilan badan
Analisis Penerimaan Pajak Bumi dan Bangunan, Pajak Reklame dan Pajak Hiburan Pada Saat Masa Pandemi Covid-19 (Studi Pada Badan Pengelola Pajak Daerah Kota Palembang)
Authors: Valentina Windy , Arafat Yasir , Hendri Edduar 
Published: December 2022

ABSTRACTÂ This study aims to analyze how land and building tax revenues, advertisement taxes and entertainment taxes are received during the Covid-19 pandemic in Palembang City. The population used in this research is land and building tax revenue, advertisement tax and Palembang city entertainment tax. The sample technique used is a saturated sample where all members of the population are sampled, namely land and building tax revenues, advertisement taxes and entertainment taxes for the City of Palembang in 2019, 2020 and 202. The analytical method used in this study is descriptive qualitative. The results showed that at the beginning of the Covid-19 pandemic, namely in 2020, tax revenues decreased, both land and building tax revenues, advertisement taxes and entertainment taxes. However, in 2021 land and building tax receipts as well as advertisement taxes experienced a significant increase in revenue, except for entertainment tax revenues which continued to decline from 2020 to 2021.Â Keywords : land and building tax, advertisement tax, entertainment tax, Covid-19 PandemicÂ ABSTRAKÂ Penelitian ini bertujuan untuk menganalisis bagaimana penerimaan pajak bumi & bangunan, pajak reklame & pajak hiburan pada saat masa pandemi Covid-19 di Kota Palembang. Populasi yang digunakan didalam penelitian ini ialah penerimaan pajak bumi & bangunan, pajak reklame & pajak hiburan Kota Palembang. Teknik sampel yang digunakan ialah sampel jenuh dimana semua anggota populasi dijadikan sampel yaitu penerimaan pajak bumi & bangunan, pajak reklame & pajak hiburan Kota Palembang tahun 2019, 2020 & 202. Metode analisis yang digunakan didalam penelitian ini ialah deskriptif kualitatif. Hasil penelitian menunjukkan bahwa pada awal pandemi Covid-19 yaitu tahun 2020 penerimaan pajak mengalami penurunan, baik penerimaan pajak bumi & bangunan, pajak reklame & pajak hiburan. Namun pada tahun 2021 penerimaan pajak bumi & bangunan serta pajak reklame mengalami peningkatan penerimaan yang cukup signifikan, kecuali penerimaan pajak hiburan yang terus mengalami penurunan dari tahun 2020 hingga tahun 2021.Â Kata Kunci: Pajak Bumi & Bangunan, Pajak Reklame, Pajak Hiburan, Pandemi Covid-19
Fighting stigma with Self-Image: The resistance strategy of the pegayaman muslim community in Bali
Authors: Kumbara A. A. Ngurah Anom 
Published: December 2022

The stigmatization of the Pegayaman Muslim community has resulted in various forms of violence, both physical and symbolic. The aim of this study is, therefore, to examine how the Pegayaman Muslim community fights stigma by building a positive self-image in the structure of a pluralistic society in Buleleng, Bali. Furthermore, the data used in this study was collected through observation, in-depth interviews, and documentation studies by increasing the number of researchers on the field and analyzed using a three-phase interpretive-critical approach, namely data reduction, data presentation, and verification. The results revealed that the Pegayaman Muslim community faced stigmatization as a result of historical experiences; religious and ethnic ideological discourses; and the construction of reality for various interests. There were different forms of stigma ranging from labeling to discrimination in various social practices. The community responded to this stigma by building a positive self-image. Also, the inhabitants sought to improve their quality of life through economic empowerment, educational awareness, the establishment of Islamic values, building an image as an inclusive and tolerant Islamic community, creating a cohesive space for communication and interaction with the surrounding peoples, and optimizing the role of the media. In this situation, it was found that self-image is an effective strategy that can be used in curbing the inherent stigmawhile increasing the dignity of the inhabitants of a multicultural society.
Magnetic resonance imaging in assessment of liver lesions in patients with extrahepatic primary cancer
Authors: Mohson Khaleel I. 
Published: December 2022

Background: Liver imaging is commonly undertaken in patients with cancer history because, after lymph nodes, the liver is the most frequently involved organ by metastasesObjectives: The aim of the study was to evaluate the role of liver MRI (magnetic resonance imaging) in characterization and detection of liver lesion in patients with extrahepatic primaryMethods: this is a cross sectional study of 70 patients with extrahepatic liver primary cancer who had their treatment in oncology teaching hospital underwent routine abdominal ultrasound to detect liver lesion(s) and suspicious cases then referred to MRI which was done in Ghazi Alharri and oncology teaching hospital from the period from 1st of September 2015 to end of November 2016, the patients age range from 31 to 75 yearsResults: hemangioma is the most common solitary liver lesion in patients with extrahepatic primary cancer which represent 27% of lesions detected followed by simple cyst which represent 13% of the lesions, in another hand solitary metastasis seen in 7% of solitary lesions while metastasis is the leading cause behind multiple hepatic lesions and represent about 38% of lesions seen ,unlike solitary lesions, hemangioma is a rare cause and seen in 7% of casesConclusion: MRI is a required adjuvant tool in evaluation of suspicious liver lesion ,its value was illustrated in characterization and diagnosis of liver lesions depending on their appearance in T1 ,T2 and fat suppression T2 sequences in addition to assess their enhancement pattern after dynamic IV( intravenous) contrast injection.
الخلفية: يتم عمل تصوير الكبد عادة للمرضى الذين يعانون من السرطان، لأنه العضو الأكثر اصبابة بانتشار السرطان بعد العقد الليمفاوية.
المقدمة: الهدف من هذه الدراسة هو تقييم دور تصوير الكبد بالرنين المغناطيسي في كشفو توصيف افات الكبد في المرضى الذين يعانون من سرطان اولي خارج الكبد.
المرضى والطرق: هذة هي دراسة مقطعية ل 70 مريضا يعانون من سرطان اولي خارج الكبد والذين كان علاجهم في مستشفى الأورام التعليمي في مدينة الطب ثم خضعوا لفحص الرنين المغناطيسي في مستشفى الشهيد غازي الحريري ومستشفى الأورام خلال الفترة من 1 سبتمبر 2015 إلى نهاية نوفمبر 2016 وهم من الفئة العمرية بين 31-75 عاما.
النتائج: يمثل الورم وعائي الدموي الأكثر شيوعا من الاورام الانفرادية في الكبد في المرضى الذين يعانون من سرطان خارج الكبد والتي تمثل 27٪ من الآفات اكتشفت يليه كيس بسيط والذي يمثل 13٪ من الآفات الانفرادية المكتشفة، من جهة أخرى انتشار الورم الاولي الوحيد يمثل 7٪ من الآفات الانفرادية، والعكس تماما حيث يكون السبب الرائد وراء الآفات الكبدية المتعددة ويمثل حوالي 38٪ من آفة الكبدد المتعددة ، في حين اخر ان الأورام الوعائية تمثل 7٪ من الحالات المتعددة.
الاستنتاجات: الرنين المغناطيسي هو أداة مساعدة ومطلوبة في تقييم الآفة الكبد المشبوهة، وتتجلى قيمته في توصيف وتشخيص آفات الكبد اعتمادا على مظهرهم في مقاطعT1 ، T2، ومقاطع T2قمع الدهون بالإضافة إلى تقييم نمط اخذها للصبغة بعد الحقن في الوريد والذي يسمي بالفحص الديناميكي .