bluuebunny/crossref_metadata_2025_split huggingface dataset:
SISTEM AKUNTANSI PIUTANG PERUSAHAAN PERDAGANGAN DAN PENYEWAAN PIRANTI GPS TRACKER
Authors: Soesanto Slamet , Ayudia Rosalina , Gusan Filda Agusta 
Published: February 2023

In general, companies sell products in cash and non-cash. If sales volume increases but is not accompanied by cash payments, there will be potential for trade receivables to increase. There are two methods used to assess and record uncollectible accounts, namely the Direct Write-Off Method and the Allowance Method. P.T “SSS” Technologies is a trading and leasing company for GPS tracking devices. Trade receivables of P.T "SSS" Technologies arose because the tenants did not make payments on time. The amount of accounts receivable creates its own difficulties for the company. Companies should use the method of allowance for receivables, namely by making an aging schedule of receivables in determining the expense of receivables losses. This method can produce net realizable value of the current year's receivables. In addition, the company needs to review loose debt repayment policy, because this can cause the company to have working capital difficulties.The data analyzed in this study originates from sales and rental of devices during the Covid 19 pandemic. Therefore, it is necessary to carry out further research using business transaction data under normal conditions.Pada umumnya perusahaan menjual produk secara tunai dan non tunai. Jika volume penjualan naik tetapi tidak dibarengi dengan pembayaran tunai akan berpotensi piutang dagang meningkat. Terdapat dua metode yang digunakan untuk menilai dan mencatat piutang yang tidak tertagih yaitu Metode Penghapusan Langsung dan Metode Pencadangan. P.T “SSS” Technologies merupakan perusahaan perdagangan dan penyewaan piranti pelacak GPS. Piutang dagang P.T “SSS” Technologies timbul karena penyewa piranti tidak melakukan pembayaran tepat waktu. Jumlah piutang menimbulkan kesulitan tersendiri bagi perusahaan. Sebaiknya perusahaan menggunakan metode penyisihan piutang yaitu dengan cara membuat skedul umur piutang dalam menetapkan beban kerugian piutang. Metode ini dapat menghasilkan nilai realisasi bersih atas piutang tahun berjalan. Selain itu perusahaan perlu meninjau kembali kebijakan tempo pembayaran hutang yang longgar, karena hal tersebut dapat menyebabkan perusahaan kesulitan modal kerja. Data yang dianalisis pada penelitian ini bersumber dari transaksi penjualan dan penyewaan device di masa pandemi Covid 19. Oleh karena itu perlu dilakukan penelitian lanjutan dengan menggunakan data transaksi bisnis dalam kondisi normal.
Pengaruh Break Even Point (BEP) terhadap laba perusahaan pada PT ‘Aini Sejahtera Lhokseumawe
Authors: Shalawati Shalawati , Maryana  , Keumala Cut muftia 
Published: February 2023

PT ‘Aini Sejahtera Lhokseumawe dikenal sebagai salah satu perusahaan yang
bergerak di bidang industri pengolahan air mineral dalam kemasan dengan merk dagang
‘Ainiqua. Sebagai perusahaan air minum yang dikenal di Lhokseumawe, sangat penting
untuk tetap mempertahankan eksistensi perusahaan tentunya dengan jumlah laba yang
diharapkan meningkat dari tahun ke tahun. Untuk mempertahankan jumlah laba maka
harus terlebih dahulu diketahui titik pulang pokok dari total penjualan sehingga akan
membantu manajemen dalam pengambilan keputusan. Dalam analisa Break Even Point
akan dapat menunjukkan suatu sasaran volume penjualan minimal yang harus dicapai
oleh perusahaan. Tujuan penelitian ini adalah untuk melakukan pengujian dan
menganalisis Break Event Point (BEP) pada Pt ‘Aini Sejahtera Lhokseumawe. Objek
penelitian ini adalah Break Even Point (BEP) dan pertumbuhan penjualan (Laba)
periode tahun 2016-2020. Sampel dalam penelitian ini adalah laporan keuangan Pt ‘Aini
Sejahtera Lhokseumawe periode tahun 2016-2020. Dari Hasil penelitian menunjukkan
bahwa break even point memiliki pengaruh positif dan signifikan terhadap pertumbuhan
penjualan (laba) dengan nilai t hitung sebesar 3,224 lebih besar daripada t tabel sebesar
2,131 (3,224 > 2,131) serta niali signifikan sebesar 0,0000 lebih kecil daripada
signifikan yang telah ditentukan sebesar 0,05 (0,0000 < 0,05).
Kata Kunci: Pertumbuhan Penjualan, BEP, Laba
Clash Of East And West In Iqbals Thoughts
Authors: Dr. Mahmood ul Hassan  
Published: February 2023

The Clash of East and West is one of the important issues in Iqbal’s thoughts. The popular perception is that Iqbal criticizes various features of western civilization in comparison with that of eastern civilization. But throughout the study of Iqbals works reveals that Iqbal has a very balanced and rational approach toward this issue. He has his reservations and observations. On the concepts of western civilization about Nationalism, Political exploitation educational system, family system, and dominance of technology on human behaviors. On the other hand, he praises the advancement of knowledge in the west and other positive features. This article attempts to analyze Iqbal’s views on this contest.
Sketch Writing Of Ata-ul-Haq Qasmi :Research And Critical Review
Authors: Dr. Mazhar Iqbal Kalyar  , Dr. Aamar Iqbal  
Published: February 2023

Ata Ul Haq Qasmi is a humorist and his humor reflects in various genres of literature. These genres include opinion pieces, Drama, Parody, and Sketches. The sketch is the most popular of these categories. Comprehension of all aspects of a person and light humor are the most striking qualities of his sketch writing. Although he has not written extensively on personalities, his piercing gaze on the personality of a person stands out. This is one of the reasons for his being a representative caricaturist of his generation. This essay in focus concentrates on literary -cum -intellectual analysis of this aspect of his writings ۔
Reflexões sobre práticas pedagógicas inclusivas com estudantes com deficiência intelectual
Authors: Monteiro Janete Lopes , Marchi Rita de Cassia 
Published: February 2023

A inclusão escolar de estudantes com deficiência se tornou uma questão central no campo educacional, pois envolve a inserção do público-alvo da educação especial em escolas regulares de ensino. Este artigo é um recorte de uma dissertação de Mestrado em Educação e tem por objetivo propor reflexões sobre práticas pedagógicas inclusivas realizadas com estudantes com deficiência intelectual (DI). A metodologia envolveu técnicas da etnografia (observação participante, elaboração de diário de campo, realização de entrevistas ), análise de documentos da escola campo da investigação e de dispositivos legais nacionais e municipais que garantem os direitos das crianças com deficiência de frequentar e ter acesso ao conhecimento em escolas regulares de ensino.  A geração de dados foi realizada em 2018 numa escola pública da rede municipal de Florianópolis – Santa Catarina (SC), que trabalha na perspectiva inclusiva. Os sujeitos alvo da pesquisa foram três estudantes com DI, matriculadas no 6º e no 8º ano. A análise dos dados permitiu concluir que, se a inclusão escolar dos estudantes com DI na escola pesquisada está garantida do ponto de vista legal, observações e entrevistas demonstraram que existem desafios e barreiras (pedagógicas e atitudinais) que comprometem a acessibilidade simbólica desses estudantes. Ademais, que eles conseguem aprender no seu ritmo e em condições adequadas, mas, o ideal de aluno, presente no conceito de ofício de aluno (MARCHI, 2010; PERRENOUD,1995), pode contribuir tanto para o fracasso escolar quanto para a instauração de práticas de exclusão branda (BOURDIEU & CHAMPAGNE, 2008).
Er der en whole school derude?
Authors: Rathje Nadia R. 
Published: February 2023

[DK]På trods af at whole school-tilgangen i en årrække har været promoveret i både policy og forskning som en produktiv tilgang til at arbejde med og udvikle uddannelse for bæredygtig udvikling, peger et igangværende casestudie på, at tilgangen tilsyneladende ikke er hverken særlig kendt eller brugt i den danske skole. Denne artikel præsenterer indledningsvis whole school-tilgangen og diskuterer dens sammenhæng med bæredygtig udvikling og med nogle af de udfordringer, casestudiet finder. Desuden undersøges forholdet mellem begrundelser, fagligt indhold og didaktik, når caseskolerne arbejder med bæredygtig udvikling. Studiet finder, at didaktikken står svagere end begrundelser og indhold, og argumenterer for, hvorfor den pædagogiske, didaktiske dimension er væsentlig i arbejdet med bæredygtig udvikling i et whole school-perspektiv. Afslutningsvis diskuteres forholdet mellem whole school-tilgangen som et policy, best practice-begreb og som en refleksiv ramme til at udvikle skole, der arbejder med, for og som bæredygtighed fra et systemisk perspektiv.
[UK]Is there a Whole School out there?– Potentials and barriers in a whole school approach to education for sustainable developmentDespite the fact that the whole school approach has for a number of years been promoted in both policy and research as a productive approach to working with and developing education for sustainable development, an ongoing case study indicates that the approach is apparently neither well known nor used in the Danish school. This article initially presents the whole school approach and discusses its connection with sustainable development and with some of the challenges that the case study has going. In addition, the relationship between justifications, professional content and didactics is examined when the case schools work with sustainable development. The study finds that didactics are weaker than reasons and content and argues that the pedagogical, didactic dimension is essential in the work with sustainable development in a whole school perspective. In conclusion, the relationship between the whole school approach as a policy, best practice concept and as a reflexive framework for developing schools that work with, for and as sustainability from a systemic perspective is discussed.
L’intubation chez l’adulte à l’urgence : une séquence à respecter (partie 1)
Authors: Paquette Lysane , Peguero-Rodriguez Gabriela , Lemieux Marie-Lyne , Lebel Valérie , Ait Si M’hamed Mohamed 
Published: February 2023

L’intubation à séquence rapide (ISR) est utilisée lorsqu’un contrôle rapide des voies respiratoires (VR) est nécessaire. Cette procédure systématique permet d’obtenir rapidement des conditions optimales pour faciliter l’intubation, assurer sa réussite et minimiser les complications associées. Cet article présente une révision des éléments qui constituent l’ISR, communément appelé les 7 P : Préparation, Préoxygénation, Prétraitement, Paralysie et induction, Protection et positionnement et Post-intubation. Chaque étape sera présentée et approfondie pour en offrir une meilleure compréhension. Les meilleures pratiques et la contribution du personnel infirmier au sein de l’équipe interprofessionnelle durant l’ISR seront également abordées. Veuillez noter que cet article aura une suite dans le prochain numéro de la revueSoins d’urgenceet abordera plus spécifiquement le rôle infirmier auprès des personnes ventilées mécaniquement en contexte d’urgence.
PORTRAIT DES ENJEUX ORGANISATIONNELS EN ÉCOLE DE SITE : L’IMPORTANCE DE VALORISER LA SCOLARISATION DES JEUNES PLACÉ.E.S EN CENTRE DE RÉADAPTATION
Authors: Ziani Melissa , Goyette Martin 
Published: February 2023

Au Québec, sur le terrain des centres de réadaptation pour jeunes en difficulté d’adaptation, des « écoles de site » sont dédiées à la scolarisation des jeunes qui y sont hébergé.e.s. Ces derniers, placé.e.s sous la Loi de la protection de la jeunesse (LPJ) ou de la Loi sur le système de justice pénale pour les adolescents (LSJPA), ont moins tendance à avoir terminé ou d’être en voie de terminer leurs études secondaires avant l’âge de 18 ans. Cet article a pour objectif d’identifier les facteurs organisationnels qui peuvent avoir une incidence sur les parcours scolaires de ces jeunes. Pour ce faire, 25 professionnel.le.s responsables de la scolarisation de ces jeunes ont été interrogé.e.s sur leur expérience de collaboration intersectorielle et les répercussions de celle-ci sur le parcours des jeunes. Les résultats de cette collecte de données qualitatives offrent un nouvel éclairage sur le rôle potentiel des écoles de site dans le processus de réadaptation des jeunes qui fréquentent ces établissements.
Trends in Hydroponics Practice/Technology in Horticultural Crops: A Review
Authors: Kumar Vikanksha, Arun , Singh Jatinder 
Published: February 2023

Currently, hydroponics, a soilless production method, promises to deliver high quality, nutritious, fresh, residue-free crops, overcoming the problems of climate change, freshwater shortage, necessity of fertile land, and the overwhelming requirement of the expanding food demand. Hydroponics production is now garnering prominence across the world because of its effective resource management and cultivation of high value crops. Developed nations like Netherlands, Australia, France, England, Israel, Canada, and the United States are among the world leaders in hydroponic innovation/cultivation. Certain advantages of this technology include shorter crop growth times than traditional crop soil-based, year-round output, low disease, and insect attack, and removal of several labour-intensive intercultural procedures such as weeding, spraying and watering. Nutrient film technique has been successfully employed in the large-scale cultivation of leafy and other vegetables across the world with water savings of 70 to 90%. Commercial hydroponic technology must be successfully implemented, thus it's essential to devise low-cost methods that seem to be simple to use and sustain, need less manpower altogether, and have reduced installation and function costs. Therefore, hydroponics could represent a superior approach to grow various fruits, vegetables, and livestock feed in addition to fulfil the upcoming need for world nutrition.
Surgical Procedural Definitions for Hidradenitis Suppurativa Developed by Expert Delphi Consensus
Authors: Bui Helen , Bechara Falk G. , George Ralph , Goldberg Stephanie , Hamzavi Iltefat , Kirby Joslyn S. , Saylor Drew , Sayed Christopher J. 
Published: February 2023

ImportanceVarious surgical approaches for hidradenitis suppurativa (HS) have been described in the literature, but the nomenclature is inconsistent. Excisions have been described as wide, local, radical, and regional with variable descriptions of margins. Deroofing procedures have been described with various approaches though descriptions of the approach are generally more uniform. No international consensus has been formed to globally standardize terminology for HS surgical procedures. Lack of such agreement may contribute to misunderstanding or misclassification in HS procedural research studies and impair clear communication among clinicians or between clinicians and patients.ObjectiveTo create a set of standard definitions for HS surgical procedures.Design, Setting, and ParticipantsThis consensus agreement study was conducted from January to May 2021 using the modified Delphi consensus method to reach agreement among a group of international HS experts regarding standardized definitions for an initial set of HS surgical terms, including “incision and drainage,” “deroofing/unroofing,” “excision,” “lesional excision,” and “regional excision,” ultimately expanded to 10 terms. Provisional definitions were drafted based on existing literature and discussion among an expert 8-member steering committee. Online surveys were disseminated to members of the HS Foundation, direct contacts of the expert panel, and the HSPlace listserv to reach physicians with considerable experience with HS surgery. Consensus was defined as greater than 70% agreement to accept a definition.ResultsIn the first and second modified Delphi round, 50 and 33 experts participated, respectively. Ten surgical procedural terms and definitions reached consensus with greater than 80% agreement. Overall, the term “local” excision was abandoned and replaced with the descriptors “lesional” or “regional” excision. Of note, “regional” replaced the terms “wide” and “radical” excision. Furthermore, modifiers such as “partial” vs “complete” should also be included when describing surgical procedures. A combination of these terms helped formulate the final glossary of HS surgical procedural definitions.Conclusion and RelevanceAn international group of HS experts agreed on a set of definitions describing surgical procedures frequently used by clinicians and in the literature. The standardization and application of such definitions are vital to allow for accurate communication, reporting consistency, and uniform data collection and study design in the future.
Use of Bayesian Statistics to Reanalyze Data From the Pragmatic Randomized Optimal Platelet and Plasma Ratios Trial
Authors: Lammers Daniel , Richman Joshua , Holcomb John B. , Jansen Jan O. 
Published: February 2023

ImportanceFrequentist statistical approaches are the most common strategies for clinical trial design; however, bayesian trial design may provide a more optimal study technique for trauma-related studies.ObjectiveTo describe the outcomes of bayesian statistical approaches using data from the Pragmatic Randomized Optimal Platelet and Plasma Ratios (PROPPR) Trial.Design, Setting, and ParticipantsThis quality improvement study performed a post hoc bayesian analysis of the PROPPR Trial using multiple hierarchical models to assess the association of resuscitation strategy with mortality. The PROPPR Trial took place at 12 US level I trauma centers from August 2012 to December 2013. A total of 680 severely injured trauma patients who were anticipated to require large volume transfusions were included in the study. Data analysis for this quality improvement study was conducted from December 2021 and June 2022.InterventionsIn the PROPPR Trial, patients were randomized to receive a balanced transfusion (equal portions of plasma, platelets, and red blood cells [1:1:1]) vs a red blood cell–heavy strategy (1:1:2) during their initial resuscitation.Main Outcomes and MeasuresPrimary outcomes from the PROPPR trial included 24-hour and 30-day all-cause mortality using frequentist statistical methods. Bayesian methods were used to define the posterior probabilities associated with the resuscitation strategies at each of the original primary end points.ResultsOverall, 680 patients (546 [80.3%] male; median [IQR] age, 34 [24-51] years, 330 [48.5%] with penetrating injury; median [IQR] Injury Severity Score, 26 [17-41]; 591 [87.0%] with severe hemorrhage) were included in the original PROPPR Trial. Between the groups, no significant differences in mortality were originally detected at 24 hours (12.7% vs 17.0%; adjusted risk ratio [RR], 0.75 [95% CI, 0.52-1.08]; P = .12) or 30 days (22.4% vs 26.1%; adjusted RR, 0.86 [95% CI, 0.65-1.12]; P = .26). Using bayesian approaches, a 1:1:1 resuscitation was found to have a 93% (Bayes factor, 13.7; RR, 0.75 [95% credible interval, 0.45-1.11]) and 87% (Bayes factor, 6.56; RR, 0.82 [95% credible interval, 0.57-1.16]) probability of being superior to a 1:1:2 resuscitation with regards to 24-hour and 30-day mortality, respectively.Conclusions and RelevanceIn this quality improvement study, a post hoc bayesian analysis of the PROPPR Trial found evidence in support of mortality reduction with a balanced resuscitation strategy for patients in hemorrhagic shock. Bayesian statistical methods offer probability-based results capable of direct comparison between various interventions and should be considered for future studies assessing trauma-related outcomes.
Steering Electron Density of Zr Sites Using Ligand Effect in Bio‐Beads for Efficient Defluoridation
Authors: Zhang Yizhong , Wang Liuchang , Zhang Ruichi , He Chao , Jia Lixia , Wang Xunliang , Feng Xuemin , Jiang Tianxiang , Xie Baolong , Ma Xiaolei , Cao Junrui , Ma Yuhui , Tan Xin , Yu Tao 
Published: February 2023

AbstractBecause of spontaneous agglomeration effect and undesirable electronic state of Zr sites on the surface, zirconium (hydro)oxides generally exhibit suboptimal defluoridation capacity. Herein, a template confinement‐ligand anchoring strategy is developed by utilizing confined growth of zirconium hydroxide (ZH) inside chitosan hydrogel beads (CHB) and subsequent anchoring of fumaric acid (fm) on its surface Zr sites in a monodentate mononuclear coordination mode. This technique leads to uniform dispersion of ultrafine fmZH (≈3.4 nm) and tunable electron density at the Zr sites. Due to the electron‐withdrawing ability of fm, electron‐delocalized Zr sites increase the orbital energy level matching and vacate Zr 4d orbitals to promote hybridization with the F 2p orbitals. Ultimately, robust ZrF bond can be formed as a result of reduced the adsorption energy toward fluoride ions. The defluoridation capacity shows positive linear relationship with the electron extraction ability of ligands. The saturation adsorption capacity and dynamic treatment capacity of CHB@fmZH are 10.8 and 45.9 times higher than that of CHB@ZH, respectively, owing to high electron extraction (0.098 e−) of fm. This study offers a novel insight into the design and synthesis of high‐efficiency metal oxide adsorbents by steering its surface metal sites’ electronic state through ligand effect.
Reusable Dual‐Photopolymerized Holographic Glucose Sensors
Authors: Davies Samuel , Hu Yubing , Blyth Jeff , Jiang Nan , Yetisen Ali K. 
Published: February 2023

AbstractDiabetes is well established as a widespread, incurable, and fatal disease with glucose monitoring and tight glycaemic control vital for effective illness prevention and management. Hydrogel‐based holographic sensors serve as a low‐cost and label‐free colorimetric sensing platform, directly identifiable by the naked eye and spectroscopy for quantitative monitoring. Herein, a cost‐effective and reusable holographic glucose sensor is developed via single pulse UV‐induced dual‐photopolymerization of boronic acid functionalized hydrogels for point‐of‐care (POC) diagnosis. Computational modeling of holographic sensors response is conducted following Braggs law alongside the study of fabrication parameter optimization and sensor swelling dynamics. Fabrication conditions, responsive and interference hydrogel compositions of holographic sensors are investigated to improve response time, sensitivity in urine (13.03 nm mmol−1 L−1), limit of detection (0.06 mmol L−1), and reusability. Photolithographic patterning of hydrogel‐based holographic sensors permits the inscription of additional information into the sensors for qualitative measurement. Selectivity, reversibility, and continuous monitoring of urine samples are conducted over a physiological glucose concentration range (0.0–9.4 mmol L−1) to demonstrate the viability for diabetic risk identification. The simple incorporation of glucose sensors in a reusable urinary analysis prototype is validated in human urine, showing potential for POC to reduce patient dependency on invasive diabetic monitoring procedures.