bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Ukuran Perusahaan dan Kepemilikan Manajerial terhadap Penghindaran Pajak dengan Transaksi Hubungan Istimewa Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2010-2018)
Authors: Meila Kaca Dian 
Published: March 2023

This objective of this research is to examine empirically the infuence of firm size and managerial ownership of tax avoidance through related party transaction as intervening variable. The Object of this research is firm size, managerial ownership, tax avoidance and related party transaction. Population of this research is mining companies which are registered in Indonesia Stock Exchange (BEI) Period 2010-2018. The sample of the population consist of 322mining companies. Data technique analysis used in this research is panel data regression with sobel test. Based on statistical test and hypothesis test in the level of significance α = 0,05 can be proved that in partially firm size and managerial ownership has a positive significant effect of related party transaction, related party transaction has a positive significant effect of tax avoidance, firm size has a negative effect significant, managerial ownership has a negative effect and not significant effect of tax avoidance, related party transcation can be moderate leverage and managerial ownership of tax avoidance.
Pengaruh Religiusitas Dan Kualitas Pelayanan Terhadap Kepuasan Konsumen Pada Cinnamon Hotel Syariah
Authors: Rusnenda Elan , Pasaribu Leonardo 
Published: March 2023

Penelitian ini bertujuan untuk mengetahui Pengaruh Religiusitas dan Kualitas Pelayanan secara parsial dan simultan terhadap Kepuasan Konsumen Pada Cinnamon Hotel Syariah. Metode yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif dan pengumpulan data menggunakan wawancara dan angket yang disebar kepada 100 responden, kepada pengunjung yang datang ke Cinnamon hotel Syariah. Metode pengambilan sampel adalah random sampling. Teknik pengujian instrument menggunakan uji validitas dan uji realibilitas, adapun analisis data menggunakan analisis regresi linier berganda, koefisien korelasi berganda, dan koefisien determinasi. Hasil penelitian ini menunjukan bahwa (1) Secara Simultan nilai signifikansi F (0,000) lebih kecil dibanding tingkat kesalahan yang ditetapkan (a = 0,05) maka diputuskan untuk menolak Ho dan menerima Ha. Artinya dengan tingkat kepercayaan 95% dapat disimpulkan bahwa religiusitas dan kualitas pelayanan bepengaruh secara simultan terhadap kepuasan konsumen. (2) Secara parsial signifikansi yang diperoleh variabel religiusitas (X1) sebesar 0,836, dimana (0,628) > (a = 0,05), sesuai dengan kriteria pengujian hipotesis bahwa Ho diterima dan Ha ditolak. Artinya secara parsial, religiusitas tidak berpengaruh terhadap kepuasan konsumen (Y), sehingga hipotesis Ha diterima. (3) Secara parsial variabel kualitas pelayanan (X2) sebesar 0,000 < (a = 0,05), sesuai dengan kriteria pengujian hipotesis bahwa Ho ditolak dan Ha diterima. Artinya secara parsial, kualitas pelayanan (X2) berpengaruh terhadap kepuasan konsumen (Y), sehingga hipotesis Ho diterima.
The Impact of Article 21 Income Tax Incentive Policy During the COVID-19 Pandemic On Tax Revenue
Authors: Heriyah N 
Published: March 2023

Several policies issued by the government were carried out to minimize the rate of development of the Covid-19 outbreak faster. One of the policies carried out in terms of restrictions on public space for movement by governments around the world is aimed at inhibiting the spread of the Covid-19 virus, including Indonesia. The policies carried out by the government, especially in fiscal policy, have been given to respond in response to the low purchasing power of the people as a result of the impact of the Covid-19 pandemic, one of which is by providing tax incentives in terms of reducing tax rates.
This research is an associative research that serves to explain or predict between tax incentives as an independent variable to the dependent variable, namely tax revenue. The object of this research is Income Tax Article 21 on the dependent variable, namely tax revenue. The technique used is statistical technique or quantitative technique. This study uses secondary data in the form of individual taxpayer data.
The results showed that the PPh 21 incentive (Income Tax Ps 21) had no significant effect on tax revenue.
Eradication treatment on Helicobacter Pylori infection
Authors: García García D , Gómez Rodríguez BJ 
Published: March 2023

Resumen

Al considerarse la gastritis crónica asociada a H. pylori una enfermedad infecciosa, debe tratarse a todos los pacientes diagnosticados de la infección independientemente de su clínica.

Las terapias triples utilizando un IBP y dos antibióticos obtienen generalmente resultados subóptimos, por esa razón la mayoría de los tratamientos actualmente recomendados incluyen cuatro fármacos, añadiendo un tercer antibiótico o bismuto. Además, se ha comprobado que cuanto más intensa es la inhibición ácida, más efectivo es el tratamiento de la infección por H. pylori.

Los dos tratamientos empíricos que se recomiendan de elección en primera línea son la terapia cuádruple concomitante durante 14 días o la terapia cuádruple con bismuto durante 10 días (BMT tres-en-uno).

Como tratamiento de segunda línea se recomienda una pauta cuádruple con levofloxacino, amoxicilina y bismuto durante 14 días.

El tratamiento de rescate debería ser administrado de manera excepcional. Se debe replantear la indicación del tratamiento erradicador y evaluar a fondo la adherencia terapéutica. En caso de dudas, se puede optar por enviar a un centro especializado para valorar estudio de resistencias antibióticas.

En los pacientes alérgicos a la penicilina el tratamiento de elección es la terapia cuádruple con bismuto, que también se puede usar de rescate tras una terapia triple. La alternativa si ha fracasado un primer tratamiento con terapia cuádruple con bismuto sería una terapia cuádruple con IBP, levofloxacino, claritromicina y bismuto.
3D bioprinting of a breast tumor model
Authors: Тимофеева Софья , Филиппова Светлана , Ситковская Анастасия , Ващенко Лариса , Аушева Татьяна , Бабиева Стелла , Бакулина Светлана , Маслов Андрей , Шатова Юлиана , Новикова Инна , Кит Олег 
Published: March 2023

3D печать - это новый многообещающий метод создания трехмерных клеточных конструкций для всевозможных биомедицинских исследований. К преимуществам использования 3D-биопечати в биомедицинской сфере относятся разработка персонализированного дизайна для каждого пациента, высокая точность и создание сложных структур. Основным компонентом 3D-биопечати являются биочернила, обеспечивающие биосовместимость, механическую стабильность, и высокое разрешение вовремя и после печати.
Цель. Изучить влияние способа отверждения биочернил на основе метакрилата желатина и альгината на микроструктуру получаемого 3D конструкта и на морфологию инкапсулированных в него клеток рака молочной жедезы (РМЖ) ВТ20.
В нашем исследовании мы использовали метод экструзионной 3D печати на биопринтере BIO X (Cellink, США) с биочернилами на основе альгината и метакрилата желатина GelMa, смешанные с клетками линии рака молочной железы BT-20 в соотношении 2:1. Напечатанные конструкты полимеризировали двумя способами химическим или фото- отверждением. После отверждения конструкты с клетками помещали в питательную среду DMEM с добавлением 10% FBS и культивировали при 37°С и 5,5% СО2. Затем образцы наблюдали и визуализировали с помощью микроскопа (Ti-S, Nikon, Япония). По истечении одной и двух недель культивирования часть конструктов фиксировали и заключали в парафиновые блоки. Далее по стандартной методике подготавливали срезы и окрашивали препараты гематоксилином и эозином.
В результате мы спроектировали квадратные, 3-х слойные, конструкты с инкапсулированными клетками рака молочной железы. При создании 3D моделей опухолевого роста РМЖ с использованием биочернил на основе метакрилата желатина и альгината на наш взгляд, предпочтительным является фотоотверждение, так как оно позволяет создать губчатую микроструктуру из сообщающихся пор. Такая структура поддерживает миграцию клеток и способствует сохранению клеточной морфологии, приближенной к наблюдаемой in vivo.
Age differences in the neural basis of decision-making under uncertainty
Authors: Tisdall Loreen , Mata Rui 
Published: March 2023

AbstractHumans globally are reaping the benefits of longer lives. Yet, longer life spans also require engaging with consequential but often uncertain decisions well into old age. Previous research has yielded mixed findings with regards to life span differences in how individuals make decisions under uncertainty. One factor contributing to the heterogeneity of findings is the diversity of paradigms that cover different aspects of uncertainty and tap into different cognitive and affective mechanisms. In this study, 175 participants (53.14% females, mean age = 44.9 years, SD = 19.0, age range = 16 to 81) completed functional neuroimaging versions of two prominent paradigms in this area, the Balloon Analogue Risk Task and the Delay Discounting Task. Guided by neurobiological accounts of age-related changes in decision-making under uncertainty, we examined age effects on neural activation differences in decision-relevant brain structures, and compared these across multiple contrasts for the two paradigms using specification curve analysis. In line with theoretical predictions, we find age differences in nucleus accumbens, anterior insula, and medial prefrontal cortex, but the results vary across paradigm and contrasts. Our results are in line with existing theories of age differences in decision making and their neural substrates, yet also suggest the need for a broader research agenda that considers how both individual and task characteristics determine the way humans deal with uncertainty.
PENGARUH METODE KANGURU TERHADAP KENAIKAN BB BAYI BARU LAHIR RENDAH (BBLR) DI RSUD CURUP TAHUN 2017
Authors: PATRONI RINI , MIZAWATI AFRINA 
Published: March 2023

Menurut Survei Ekonomi Nasional (SUSENAS) 2005, kematian neonatus di Indonesia yang disebabkan oleh BBLR sebesar 38,85% (Depkes RI, 2008). Metode Kanguru mampu memenuhi kebutuhan asasi BBLR dengan menyediakan situasi dan kondisi yang mirip dengan rahim sehingga memberi peluang BBLR untuk beradaptasi dengan baik di dunia luar. Penelitian ini bertujuan untuk mengetahui rerata (mean) berat badan lahir dan rerata hari ke-10 serta pengaruh PMK Intermitten terhadap kenaikan berat badan BBLR. Metode yang digunakan adalah analitik dengan menggunakan Quasi-Eksperiment dengan rancangan Desain Sebelum dan Sesudah Satu Kelompok (One Group Before and After Design) dengan Dependen T-Test sebagai uji korelasinya. Penelitian ini dilakukan di RSUD Curup dari bulan Juli-September 2017. Penelitian dilakukan selama 10 hari, tiga hari di RS dan 6 hari di rumah. Teknik sampel menggunakan purposive sampling yang berjumlah 32 responden. Data yang diambil adalah data primer yang diperoleh secara langsung dari tempat penelitian. Hasil penelitian menunjukkan bahwa rerata sebelum dibeikan intervensi metode kanguru BB 2264 dan setelah diberikan intervensi BB 2575. Hasil uji statistik menunjukan bahwa BBLR (p=0,000) yaitu p value< 0,05 dengan tingkat kepercayaan 95% yang berarti ada pengaruh metode kanguru terhadap BBLR. Disarankan bagi RS/Klinik agar mempunyai program dan sarana yang menunjang untuk program PMK. Bagi tenaga kesehatan dapat meng-edukasi program PMK kepada keluarga yang memiliki bayi BBLR.
HUBUNGAN KASUS STUNTING TERHADAP RIWAYAT ASI EKSKLUSIF DI PUSKESMAS KELOBAK KABUPATEN KEPAHIANG PROVINSI BENGKULU TAHUN 2022
Authors: FARESTA HIKMAH AUGIA , HIMALAYA DARA , MARYANI DENI , NOVIANTI NOVIANTI , SURIYATI SURIYATI 
Published: March 2023

Stunting didefinisikan sebagai kondisi anak usia 0 – 59 bulan, tinggi badan menurut umur berada di bawah minus 2 Standar Deviasi (<-2SD) dari standar median World Health Organization (WHO). Dampak pada balita mengalami stunting dengan kata lain terhambatnya pertumbuhan tinggi atau panjang badan balita menurut umurnya adalah dampak pada metabolik, infeksi dan imunitas, sistem digestif, perkembangan saraf dan kecerdasan terganggu, gangguan pada kesehatnya, pada saat telah dewasa akan mempengaruhi sosial ekonomi karena kemampuan yang terbatas. Stunting dapat dicegah bila anak diberikan ASI eksklusif karena ASI eksklusif mengandung nutrisi lengkap yang setiap harinya akan berbeda dan sesuai dengan kebutuhan nutrisi bayi. Metode penelitian Studi Retrospektif (Retrospective Study), dan pendekatan secara Cross sectional. Analisis yang digunakan adalah analisis univariat untuk melihat distribusi frekuensi karakteristik keluarga balita dan analisis bivariat digunakan untuk melihat adakah hubungan kasus stunting terhadap riwayat ASI eksklusif, melalui uji statistik Chi-squre nilai signifikansi. Hasil penelitian ini menemukan bahwa ada hubungan kasus stunting terhadap riwayat ASI eksklusif dengan nilai p 0,039, artinya ada hubungan yang signifikan pada kasus stunting terhadap riwayat ASI eksklusif pada penelitian ini.
FAKTOR–FAKTOR YANG BERHUBUNGAN DENGAN STATUS GIZI PADA ANAK USIA 1-5 TAHUN DI WILAYAH KERJA PUSKESMAS BERINGIN RAYA KOTA BENGKULU TAHUN 2022
Authors: SARI IRIANI LINDA MAYANG , SAMIDAH IDA , TEPI DIYAH 
Published: March 2023

Kebutuhan gizi untuk anak pada awal masa kehidupannya merupakan hal yang sangat penting. Berdasarkan hasil data surveilans gizi pada tahun 2020 pada kegiatan pemantauan pertumbuhan yang di entery kedalam aplikasi e-PPBGM , baduta dengan pengukuran indeks berat badan menurut umur yang dientery sebanyak 49% dari sasaran baduta yang ada. Dari sasaran baduta di entery tersebut didapatkan sebanyak 58.425 (1,3%) baduta dengan berat badan sangat kurang dan sebanyak 248.407 (5,4%) baduta dengan berat badan kurang. (Profil Kesehatan RI, 2020). Tujuan penelitian ini untuk mengetahui faktor-faktor yang berhubungan dengan status gizi pada anak usia 1-5 tahun di wilayah kerja Puskesmas Beringin Raya Kota Bengkulu Tahun 2022. Metode yang digunakan adalah metode penelitian analitik dan desain cross sectional (potong lintang). Data dikumpulkan dengan menyebar kuesioner pada 94 responden ibu yang emiliki balita di Wilayah Kerja Puskesmas Beringin Raya Kota Bengkulu. Teknik pengambilan sampel purpusive sampling. Hasil perhitungan uji chi square, jika nilai p value lebih kecil dari nilai alpha (0,05). Hasil analisis uji univariat diantaranya 41 (43,6%) status gizi normal, 37 (39,4%) memiliki pendidikan tinggi, 52 (55,3%) tidak ada riwayat penyakit infeksi, 71 (75,5%) tidak BBLR, 56 (59,6%) pendapatan diatas UMR. Hasil analisis bivariat diantaranya terdapat hubungan pendidikan ibu terhadap status gizi pada balita nilai p (0,002), terdapat hubungan riwayat penyakit infeksi terhadap status gizi balita nilai p (0,001), terdapat hubungan BBLR terhadap status gizi nilai p (0,010), terdapat hubungan Pendapatan terhadap status gizi pada balita nilai p (0,000). Penelelitian ini bermanfaat bagi masyarakat khususnya ibu yang memiliki balita agar dapat menambah wawasan dan informasi tentang faktor-faktor yang berhubungan dengan status gizi pada anak usia 1-5 tahun.
THE RELATIONSHIP BETWEEN SODIUM CONSUMPTION AND BLOOD PRESSURE OF ADOLESCENT GIRLS IN TASIKMALAYA, WEST JAVA
Authors: Saraswati Dian , Hidayanti Lilik 
Published: March 2023

The incidence of hypertension in adulthood begins with an increase in blood pressure since adolescence and high blood pressure in adolescents is also associated with an increased risk of Chronic Heart Disease (CHD) as an adult. Consumption of natrium may lead positively associated with an increase in blood pressure in adolescence. The novelty of this study is because it examines the relationship between sodium consumption and blood pressure in adolescent girls. This study aims to analyze the relationship between sodium consumption and blood pressure in adolescent girls in Tasikmalaya, West Java. This research is an observational study with a cross-sectional study design. The population in this study were all female adolescents aged 12-18 years. The independent variables in this study were total sodium consumption, sodium consumption in snacks, sodium consumption in the main menu and sodium contribution from snacks. The natrium intake was measured by non consecutive recall method. The dependent variable was blood pressure measured by sphygmomanometer OmronÂ HEM8712. The data were analyze by Pearson product moment test. The average total sodium consumption is 506.6mg and blood pressure is 113mmH. There was a positive relationship between total daily sodium (p=0.00; r=0.240), sodium in snacks (p=0.002; 0.162), and sodium in daily menus (p=0.001; r-0.182) withÂ blood pressure. The conclusion natrium intake was correlated with blood pressure in adolescent girls, therefore, they should aware with high sodium food.Keywords : Sodium; Blood pressure; Snacks; Adolescent girls.
RR Lyrae Mid-infrared Period–Luminosity–Metallicity and Period–Wesenheit–Metallicity Relations Based on Gaia DR3 Parallaxes
Authors: Mullen Joseph P. , Marengo Massimo , Martínez-Vázquez Clara E. , Chaboyer Brian , Bono Giuseppe , Braga Vittorio F. , Dall’Ora Massimo , D’Orazi Valentina , Fabrizio Michele , Monelli Matteo , Thévenin Frédéric 
Published: March 2023

Abstract
We present new empirical infrared period–luminosity–metallicity (PLZ) and period–Wesenheit–metallicity (PWZ) relations for RR Lyae based on the latest Gaia Early Data Release 3 (EDR3) parallaxes. The relations are provided in the Wide-field Infrared Survey Explorer (WISE) W1 and W2 bands, as well as in the W(W1, V − W1) and W(W2, V − W2) Wesenheit magnitudes. The relations are calibrated using a very large sample of Galactic halo field RR Lyrae stars with homogeneous spectroscopic [Fe/H] abundances (over 1000 stars in the W1 band), covering a broad range of metallicities (−2.5 ≲ [Fe/H] ≲ 0.0). We test the performance of our PLZ and PWZ relations by determining the distance moduli of both galactic and extragalactic stellar associations: the Sculptor dwarf spheroidal galaxy in the Local Group (finding

μ

¯

0

=
19.47
±
0.06

), the Galactic globular clusters M4 (

μ

¯

0

=
11.16
±
0.05

), and the Reticulum globular cluster in the Large Magellanic Cloud (

μ

¯

0

=
18.23
±
0.06

). The distance moduli determined through all our relations are internally self-consistent (within ≲0.05 mag) but are systematically smaller (by ∼2–3σ) than previous literature measurements taken from a variety of methods/anchors. However, a comparison with similar recent RR Lyrae empirical relations anchored with EDR3 likewise shows, to varying extents, a systematically smaller distance modulus for PLZ/PWZ RR Lyrae relations.
Radio Study of the Pulsar Wind Nebula Powered by PSR B1706-44
Authors: Liu Y. H. , Ng C.-Y. , Dodson R. 
Published: March 2023

Abstract
PSR B1706−44 is an energetic gamma-ray pulsar located inside supernova remnant (SNR) G343.1−2.3 and it powers a compact pulsar wind nebula (PWN) that shows torus and jet structure in X-rays. We present a radio study of the PWN using Australia Telescope Compact Array observations at 3, 6, 13, and 21 cm. We found an overall arc-like morphology at 3 and 6 cm, and the “arc” shows two distinct peaks at 6 cm. The radio emission is faint inside the X-ray PWN and only brightens beyond that. We develop a thick torus model with Doppler boosting effect to explain the radio PWN structure. The model suggests a bulk flow speed of ∼0.2c, which could indicate significant deceleration of the flow from the X-ray emitting region. Our polarization result reveals a highly ordered toroidal B field in the PWN. Its origin is unclear given that the supernova reverse shock should have interacted with the PWN. At a larger scale, the 13 and 21 cm radio images detected a semicircular rim and an east-west ridge of G343.1−2.3. We argue that the latter could possibly be a pulsar tail rather than a filament of the SNR, as supported by the flat radio spectrum and the alignment between the magnetic field and its elongation.
An APEX Study of Molecular Outflows in FUor-type Stars
Authors: Cruz-Sáenz de Miera Fernando , Kóspál Ágnes , Ábrahám Péter , Csengeri Timea , Fehér Orsolya , Güsten Rolf , Henning Thomas 
Published: March 2023

Abstract
The FU Orionis–type objects (FUors) are low-mass pre-main-sequence objects that go through a short-lived phase (∼100 yr) of increased mass accretion rate (from 10−8 to 10−4
M
⊙ yr−1). These eruptive young stars are in the early stages of stellar evolution and thus still deeply embedded in a massive envelope that feeds material to the circumstellar disk that is then accreted onto the star. Some FUors drive molecular outflows, i.e., low-velocity wide-angle magnetohydrodynamical winds, that inject energy and momentum back to the surrounding envelopes and help clear the material surrounding the young star. Here we present a 12CO (3–2), 13CO (3–2), and 12CO (4–3) survey of 20 FUor-type eruptive young stars observed with APEX. We use our 13CO (3–2) observations to measure the masses of the envelopes surrounding each FUor and find an agreement with the FUor evolutionary trend found from the 10 μm silicate feature. We find outflows in 11 FUors, calculate their masses and other kinematic properties, and compare these with those of outflows found around quiescent young stellar objects gathered from the literature. This comparison indicates that outflows in FUors are more massive than outflows in quiescent sources, and that FUor outflows have a higher-ratio outflow mass with respect to the envelope than the quiescent sample, indicating that the eruptive young stars have lower star-forming efficiencies. Finally, we find that the outflow forces in FUors are similar to those of quiescent young stellar objects, indicating that their accretion histories are similar or that the FUor outflows have lower velocities.
Insights on the Origin of Odd Radio Circles from Cosmological Simulations
Authors: Dolag Klaus , Böss Ludwig M. , Koribalski Bärbel S. , Steinwandel Ulrich P. , Valentini Milena 
Published: March 2023

Abstract
We investigate shock structures driven by merger events in high-resolution simulations that result in a galaxy with a virial mass M ≈ 1012
M
⊙. We find that the sizes and morphologies of the internal shocks resemble remarkably well those of the newly detected class of odd radio circles (ORCs). This would highlight a so-far overlooked mechanism to form radio rings, shells, and even more complex structures around elliptical galaxies. Mach numbers of



= 2–3 for such internal shocks are in agreement with the spectral indices of the observed ORCs. We estimate that ∼5% of galaxies could undergo merger events, which occasionally lead to such prominent structures within the galactic halo during their lifetime, explaining the low number of observed ORCs. At the time when the shock structures are matching the physical sizes of the observed ORCs, the central galaxies are typically classified as early-type galaxies, with no ongoing star formation, in agreement with observational findings. Although the energy released by such mergers could potentially power the observed radio luminosity already in Milky Way–like halos, our predicted luminosity from a simple, direct shock acceleration model is much smaller than the observed one. Considering the estimated number of candidates from our cosmological simulations and the higher observed energies, we suggest that the proposed scenario is more likely for halo masses around 1013
M
⊙ in agreement with the observed stellar masses of the galaxies at the center of ORCs. Such shocks might be detectable with next-generation X-ray instruments like the Line Emission Mapper (LEM).