bluuebunny/crossref_metadata_2025_split huggingface dataset:
Lumbar Vertebral Body and Disc Morphometry in Punjab
Authors: Irshad Faiza , Saeed Haroon , Ahmed Sarfraz , Ashraf Amir Hussain , Akram Muhammad Nauman , Abdullah Muhammad Saad , Nishat Mufassar , Khan Muhammad Afzal 
Published: May 2022

Background and objective: Low back pain is common in the elderly due to adaptive changes to stress and osteoporosis of the lumbar spine. Skeletal geometry varies in different population groups. Objective of this study was to record reference values of morphometric data of lumbar spine in normal adult male and female subjects of Punjab. Study design: Cross-sectional population study Material and methods: Anterior and central height and concavity index for each vertebra were measured and calculated from radiographs. Anterior and posterior height and anteroposterior diameter were measured for each disc and wedge index was calculated. Results: All parameters were significantly larger in the males as compared to the females. Significant difference was found in the anterior height of the intervertebral discs at L1-2 to L4-5 while it was insignificant at L5-S1. Posterior height of discs was significantly larger in the male group at L1-2 to L3-4. Wedge index (WI) for discs was relatively larger in the female group.	Conclusion: The study has provided some reference values of measurements of lumbar spine in adult male and female population of Punjab which may be valuable for better assessments of morphological changes by the clinician and for further research in this area. Keywords: Lumbar vertebrae, intervertebral disc, morphometry, concavity index, wedge index, lumbar spine
PENGARUH KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI UPPD BANJARMASIN 1
Authors: Ridhawati Rakhmi , Lesmanawati Dewi , Lufty Annisa Pratiwi 
Published: May 2022

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh kualitas pelayanan terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di UPPD Banjarmasin 1. Populasi yang digunakan dalam penelitian ini adalah wajib Pajak kendaraan bermotor di UPPD Banjarmasin 1 dan tergolong wajib pajak efektif tahun 2019. Populasi dalam penelitian ini sebanyak 154.626 wajib pajak di UPPD Banjarmasin 1. Dengan menggunakan rumus slovin, maka sampel terpilih sebanyak 400 responden. Metode penelitian yang digunakan adalah metode kuantitatif, dengan hasil penelitian menunjukkan bahwa Kualitas Pelayanan Pajak berpengaruh terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Di UPPD Banjarmasin1
ANALISIS PEMBERIAN KREDIT MOTOR PADA PT BFI FINANCE INDONESIA Tbk CABANG BANJARMASIN
Authors: Handriano Rory , Budiati Penta Lestarini 
Published: May 2022

Penelitian ini bertujuan untuk mengetahui bagaimana analisis sistem Pemberian Kredit Motor pada PT BFI Finance Indonesia Tbk cabang Banjarmasin..
Metode yang digunakan dalam penelitian ini adalah metode kuantitatif deskritif, dimana penelitian ini bertujuan untuk membuat gambaran secara sistematis mengenai pemberian kredit di PT BFI Finance Indonesia Tbk cabang Banjarmasin. Dimana instrumen atau alat ukur dalam penelitian ini berupa angket atau kuesioner yang berisi butiran-butiran pertanyaan untuk diberi tanggapan oleh para responden penelitian.
Hasil penelitian menemukan bahwa PT BFI Finance Indonesia Tbk Cabang Banjarmasin dalam menjalankan pemberian kredit motor masih lemah, belum ada pembagian fungsi dan tanggungjawab masing-masing karyawan di prosedur, survey, menganalisis dan penagihan dilakukan oleh marketing, sehingga selalu terjadi kredit macet pada saat kredit berjalan. Salah upaya yang dapat dilakukan pihak PT BFI Finance Indonesia Tbk Cabang Banjarmasin agar pemberian kredit motor dapat berjalan sesuai dengan harapan sebaiknya yang dilakukan oleh perusahaan harus sesuai dengan teori perihal pemisahan fungsi antara karyawan di bagian prosedur.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PDAM BANDARMASIH KOTA BANJARMASIN SEBELUM DAN SELAMA COVID-19
Authors: Nurhayati Netty , Andani Mega 
Published: May 2022

Penelitian ini bertujuan untuk membandingkan kinerja keuangan PDAM Bandarmasih Kota Banjarmasin sebelum dan selama masa pandemi Covid-19.
Populasi pada penelitian ini adalah Laporan Keuangan PDAM Bandarmasih. Sampel pada penelitian ini adalah Neraca dan Laporan Laba Rugi April 2019 sampai dengan Desember 2019 untuk periode sebelum covid-19 dan April 2020 sampai dengan Desember 2020 untuk periode selama covid-19. Pengujian hipotesis menggunakan uji parametrik 'Paired sample t-test' dan uji non parametrik 'Wilcoxon Sign Test'.
Hasil penelitian ini, menyatakan bahwa kinerja keuangan PDAM Bandarmasih yang diukur dengan Rasio Likuiditas, Rasio Solvabilitas dan Rasio Rentabilitas selama Covid-19 berbeda secara signifikan dan lebih baik dibandingkan sebelum Covid-19.
PENGARUH KEPERCAYAAN, KEGUNAAN DAN KEMUDAHAN TERHADAP MINAT MENGGUNAKAN SISTEM PEMBAYARAN E-WALLET GO-PAY PADA MASYARAKAT DI KECAMATAN ALALAK KABUPATEN BARITO KUALA
Authors: Agustina Ruslinda , Gustiana Rara , Budiman Muhammad Rizky 
Published: May 2022

Tujuan penelitian adalah untuk membuktikan secara empiris Pengaruh Kepercayaan, Kegunaan Dan Kemudahan Terhadap Minat Menggunakan Sistem Pembayaran E-Wallet Go-Pay Pada Masyarakat Di Kecamatan Alalak, Kabupaten Barito Kuala.
Metode yang digunakan adalah metode survey dengan jumlah sampel sebayak 88 masyarakat yang dijadikan responden. Alat uji yang digunakan dengan bantuan program SPSS for windows release 20.0.
Hasil penelitian menunjukan bahwa variabel kepercayaan berpengaruh terhadap minat menggunakan e-wallet Go-Pay dengan nilai signifikan 0,038. Variabel kegunaan berpengaruh terhadap minat menggunakan e-wallet Go-Pay dengan nilai signifikan 0,038. Variabel kemudahan berpengaruh terhadap minat menggunakan e-wallet Go-Pay dengan nilai signifikan 0,029.
Analisis Kesadaran Membayar Pajak, Pengetahuan Dan Pemahaman Peraturan Perpajakan Dalam Membayar Pajak Sarang Burung Walet Di Kabupaten Bolaang Mongondow Timur
Authors: Mulalinda Novita , Tanor Linda , Rumangit Merry 
Published: May 2022

Penelitian ini bertujuan menganalisis kesadaran membayar pajak pengetahuan dan pemahaman peraturan perpajakan dalam membayar pajak sarang burung walet di Kabupaten BOLTIM. Metode pengumpulan data yang digunakan adalah Wawancara dan Dokumen. Penentuan informan dilakukan dengan metode purposive sampling yaitu teknik pengambilan sampel dengan pertimbangan tertentu.Teknik analisis yang digunakan yaitu model Miles and Huberman yang terdiri dari data reduction, data display dan drawing conclusion. Keabsahan data yaitu menggunakan uji kredibilitas dengan cara Triangulasi. Hasil penelitian menunjukkan bahwa: 1) tingkat kesadaran membayar pajak sarang burung walet masih sangat rendah, hal ini dibuktikan dari masih sedikitnya upaya pengusaha sarang burung walet untuk membayar dan mendaftarkan pengusahaanya. 2) pengetahuan dan pemahaman peraturan perpajakan masih sangat rendah, ini dibuktikan kurangnnya sosialisasi tentang peraturan perpajakan dan tidak tahunya wajib pajak tentang perda dan perbup pajak daerah. Untuk mengatasi masalah tersebut harus dilaksanakan sosialisasi tentang pajak sarang burung walet untuk menanamkan pengetahuan perpajakan serta sanksi perpajakan yang berlaku.
Pengaruh Struktur Modal Terhadap Pajak Penghasilan Badan Terutang Pada Perusahaan Jasa Yang Terdaftar Di BEI
Authors: Pakombong Egayanti , Kawulur Arie , Bacilius Aprili 
Published: May 2022

Tujuan penelitian ini adalah mengetahui pengaruh struktur modal (LDAR, DER) terhadap Pajak Penghasilan (PPh) Badan Terutang. Penarikan Sampel dalam penelitian ini yaitu 10 perusahaan dengan menetapkan teknik purposive sampling. Berdasarkan sampel maka data yang diambil yaitu 30 data dalam jangka 3 periode. Berdasarkan hasil pengujian yang telah dilakukan maka dapat disimpulkan bahwa variabel Long term Debt to Asset Ratio (LDAR) berpengaruh negatif terhadap Pajak Penghasilan Badan Terutang dengan hasil signifikansi 0.5540>0.05. Variabel Debt to Equity Ratio (DER) berpengaruh negatif terhadap Pajak Penghasilan Badan Terutang dengan taraf signifikansi 0.3442>0.05.
Analisis Penerapan Pajak Hotel atas Rumah Kost dengan Self Assessment di Kota Tomohon
Authors: Songgubun Evani E. R. , Lontoh Miryam Pinkan , Sumampouw Olviane 
Published: May 2022

Pada penelitian ini jumlah wajib pajak yang tidak membayar pajak lebih banyak dari yang membayar, maka dari itu yang menjadi pertanyaan, apakah dengan diterapkannya self assesment system (SAS) dapat mempermudah wajib pajak (WP) untuk menjumlahkan secara mandiri, membayar serta melaporkan pajak terutang ke Badan Pengelola Keuangan dan Pendapatan Daerah (BPKPD) Kota Tomohon, serta apakah penerapan SAS ini efektiv dan efisien atau tidak? Sehingga yang menjadi tujuan penelitian ini adalah untuk mengetahui tingkat efektivitas dan efisiensi penerapan Self Assesment System bagi wajib pajak rumah kost. Analisis ini menggunakan metode penelitian kualitatif eksploratif . Metode pengumpulan data yang di pakai yaitu data primer dan sekunder. Hasil yang disimpulkan dalam penelitian ini menunjukan bahwa untuk penerapan SAS dalam tingkat efektivitas penerapan self assesment system masih kurang efektiv, sedangkan untuk tingkat efisiensi sudah baik dalam pelaksanaannya.
Analisis Perbandingan Perhitungan PPh Pasal 21 Dengan Net Method Dan Gross Up Method PT. Pegadaian Cabang UPC Tataaran
Authors: Ramba Pray Britney Blythe , Sumual Frida M. , Winerungan Robert 
Published: May 2022

Pajak merupakan salah satu sumber pendapatan yang dipungut berdasarkan undang-undang. Penelitian ini bertujuan untuk membandingkan perhitungan PPh Pasal 21 dengan Net Method dan Gross Up Method di PT. Pegadaian UPC Tataaran. Jenis penelitian yang digunakan adalah penelitian kualitatif. Teknik menganalisia data-data yang saya gunakan didalam penelitian ini yaitu analisis naratif komparatif merupakan yang membandingkan akibat dari perhitungan PPh Pasal 21 yg digunakan oleh Perusahaan Metode Gross-Up menggunakan perhitungan Metode Net. hasil penelitian yang ditunjukkan bahwa perhitungan PPh Pasal 21 yang digunakan didalam perusahaan adalah metode Gross Up yang melalui hadiah tunjangan PPh Pasal 21 sebagai penambah unsur di penghasilan bagi para pegawai. berdasarkan penelitian yang dilakukan pada PT. Pegadaian (Persero) UPC Tataaran dapat diketahui bahwa didalam menghitung PPh Pasal 21 menggunakan Gross Up lebih menguntungkan bagi kedua bela pihak baik karyawan maupun pihak perusahaan
Comparative analysis of sentiment classification using machine learning techniques on Twitter data
Authors: Kalaivani M. S. , Jayalakshmi S. , Priya R. 
Published: May 2022

Sentiment analysis, a track of Natural language processing field, which is used to categorize the online content into positive, negative and neutral comments. In this pandemic situation people order various products through online and there is an option to share their feedback. People refer ratings and reviews of other customers, before buy the product .The ecommerce field has reached next level of growth .The opinion or view of the customers play vital role in the growth of a business. The organization analyzes negative comments and predicts expectation of the customers, to develop their business. With the help of this analysis, effective decisions can be made to manage critical situations in business. In recent years various methods and techniques are used to analyze customer views. Machine learning techniques are well suited for sentiment analysis and achieved effective results .In this paper, support vector machine and Naive Bayes methods are used in sentiment classification with twitter data.
Antidepressants exposure during gestation and their impact on the neurodevelopment and physical outcomes in the off spring
Authors: Singh Pallavi , Geetha P. 
Published: May 2022

This study is aimed to study the gestational exposure to antidepressants and their impact on the neurodevelopment and physical outcomes in the offspring. The objective of the study is to General and medical information, as well as estimations of the level of mental distress will be obtained by standardized questionnaires. To accesses the prevalence of antidepressant associated symptoms in new born Assessment of Neurodevelopment and physical outcomes of child by using standardized questionnaires namely Early Motor Questionnaire (EMQ) for age group of children from 1-6 years which is parent questionnaire were circulated to control (n-150) and case (n-150). Physical outcomes like congenital malformations, birth weight, seizures, hospitalization, preterm delivery, respiratory distress of children were collected from retrospective data maintained during gestational period and child birth which were collected from clinic. In pregnant women baseline risk of congenital malformations is about 3%, and of cardiovascular malformations, 1%. Rates of spontaneous abortion vary in general population between 15 and 20%. Pre-term births occur in approximately 13% of pregnancies, we found relation between exposure of prenatal antidepressants and occurrence of physical outcomes like low birth weight, miscarriages, hospitalization, preterm births, respiratory distress, seizures, gastrointestinal problems, improper.
Joseph Conrad's Fictional Character in the Essays and Critical Writings of Gustaw Herling
Authors: Karcz Andrzej 
Published: May 2022

Abstract
In one of his essays written shortly after the war, Gustaw Herling pointed out that what mattered to him in his approach to novels was not the used method of writing, but a specific representation of a human being in “moral and psychological becoming.” The patron of the idea of such a representation and the tendencies associated with it was Joseph Conrad, the author occupying an exceptional place in Herling's writings on literature. This article discusses a wide range of issues relating to the fictional character and its creation, a vast subject of Herling's essays and critical writings. Close attention is paid to his perception of Conrad's protagonists and to his use of them as a measure of literary works by other authors, especially moralist writers: Graham Greene, Albert Camus, Fyodor Dostoevsky, Franz Kafka, and Alexander Solzhenitsyn. The article also discusses other themes and strategies of Herling's criticism, emphasizing its multilateral and far-reaching nature. It shows how Herling—moving from the literary character to the author—crossed the boundaries of literature and connected its fictional realm with the real world. As a critic and writer living and working in exile, Herling not only dealt with literature as an art form, but also debated the problems of postwar history and politics, communism, human freedom, and the moral attitudes and responsibilities of writers.
A Morphologic Analysis of the Pubic Symphysis Using CT and MRI
Authors: Mazura Matej , Kachlik David , Blankova Alzbeta , Malikova Hana , Whitley Adam , Landor Ivan , Dzupa Valer 
Published: May 2022

Introduction:
The goal of this study was to investigate prevalence and morphometric parameters of pubic ligaments and the interpubic disk and its cavity using imaging methods for use in clinical medicine.

Methods:
Pubic symphysis morphology was investigated in 652 patients (348 women and 304 men), from which 449 CT scans and 203 MR scans were available. The average age of men was 48 years and women 39 years. Investigated parameters included dimensions of the interpubic disk, visibility and width of the reinforcing ligaments, and visibility, dimensions, and location of the symphysial cavity. The results were compared with MR scans of 20 healthy volunteers and 21 dissected anatomic specimens.

Results:
The craniocaudal, ventrodorsal, and mediolateral diameters of the pubic disk were 36 to 37.7, 14.8 to 15.2, and 2.2 to 4.2 mm in women and 42 to 42.3, 18.6 to 19, and 2.4 to 4.5 mm in men, respectively. Higher age correlated with shorter mediolateral diameter and larger craniocaudal and ventrodorsal diameters. The superior pubic ligament was visible in 93.1% of men (1.44 mm thick) and in 100% of women (1.7 mm); the inferior pubic ligament in 89.7% of men (1.74 mm) and 88% of women (1.95 mm), the anterior pubic ligament in 96.6% of men (1.5 mm) and 82% of women (1.34 mm); and the posterior pubic ligament in 65.5% of men (1.18 mm) and 63.7% of women (0.83 mm). A symphysial cavity was found in 24% of men and 22.9% of women, with craniocaudal, ventrodorsal, and mediolateral dimensions of 13, 10.7, and 3.2 mm in men and 9.5, 10.7, and 3 mm in women, respectively.

Conclusion:
The presented morphologic parameters provide an anatomic reference for diagnostics of pathologic conditions of the pubic symphysis. The following anatomic structures should be added to the official anatomic terminology: symphysial cavity (cavitas symphysialis), retropubic eminence (eminentia retropubica), anterior pubic ligament (ligamentum pubicum anterius), and posterior pubic ligament (ligamentum pubicum posterius).

Level of Evidence:
II-III
Interposition Arthroplasty in Untreated Chronic Dislocation of the Elbow
Authors: Tafoya-Arreguín Gustavo Armando , Castillo-González José Rene , Pellegrini-Verduzco Irydia-Guadalupe , Martínez-Ruíz José de Jesús , Esqueda-Godoy Rubén Daniel , Arce-Rosas Jorge Iván 
Published: May 2022

Objective:
To describe the clinical outcomes of interposition arthroplasty with transposition of the medial epicondyle to the coronoid process and articulated external fixation in patients with untreated chronic dislocation of the elbow.

Methods:
Fourteen consecutive patients diagnosed with untreated chronic elbow dislocation performed a complete radiological and physical examination. The same surgeon treated all patients with a same technique. Passive mobilization started immediately in addition to the vigorous care of the surgical wound and surrounding skin.

Results:
A total of 14 patients were treated, with a mean age of 31 years, with the nondominant side being the most affected (65%). In the immediate postoperative period, the initial Mayo Elbow Performance Score was 60 pts. In all cases, the distraction from the articulated fixator was removed, and there was an average of 16 pts improvement at the time of removal. A hinged elbow orthosis was placed for 4 weeks starting strengthening and obtained radiographic integration of the neocoronoids; ranges of motion of flexion 122°, extension −6°, and pronosupination 70°, without data of any direction instability.

Conclusion:
Considering that this is one of the longest series with a follow-up of more than 60 months of evolution in our patients, the result is completely satisfactory, achieving the objective of a minimum range of motion of 100° in addition to elbow stability.
МИСТЕЦТВО В ПОЕТИЧНОМУ ЛОГОСІ ДМИТРА КРЕМЕНЯ: КОМПЕТЕНТНІСНО-ДІЯЛЬНІСНІ АСПЕКТИ МІЖДИСЦИПЛІНАРНИХ ЗВ’ЯЗКІВ В УМОВАХ ІНТЕГРОВАНОГО НАВЧАННЯ
Authors: Петренко Ольга 
Published: May 2022

У розвідці порушено проблему зв’язків поетики Дмитра Кременя з мистецтвом та доведено вплив музичних творів різних жанрово-стильових традицій на формування своєрідного поетичного логосу митця. Позначено широке коло кореляцій поетичних текстів автора з музикою. Проаналізовано поетичні тексти Д. Д. Кременя у зв’язках з музичними джерелами. Запропоновано низку проблемних питань щодо опанування поезій Д. Д. Кременя на інтегрованих заняттях літератури й мистецтва. Надано приклади використання поезій Д. Д. Кременя в компетентнісно-діяльнісній проєкції. Зазначено перспективи подальшого дослідження поезії митця у зв’язках з мистецтвом.
ВАЖЛИВИЙ ЕТАП НАУКОВОГО ОСМИСЛЕННЯ ПОЕТИЧНОЇ СПАДЩИНИ ТА ЖИТТЯ ДМИТРА КРЕМЕНЯ
Authors: Кузнєцова Анастасія , Гладишев Володимир 
Published: May 2022

Статтю присвячено аналізу нової книги Тараса Кременя і Людмили Старовойт про лауреата Шевченківської премії Дмитра Кременя, видану в Миколаєві після смерті поета. Автори доводять, що це дослідження є принципово новим етапом наукового осмислення життя і творчості видатного українського митця, уродженця Закарпаття, де відбулося становлення його літературного таланту й особистості. У книзі докладно презентовано не лише творчий період, умовно названий ужгородським, позаяк це часи навчання Дмитра Кременя в Ужгородському державному університеті, а й розглянуто, як саме партійно-державна влада намагалася зламати молодого письменника, змусити його відмовитися від своїх мистецьких принципів, від власного поетичного голосу, від уявлення про призначення поета та поезії. Автори аналізують подані в книзі архівні матеріали, спогади друзів й однодумців молодого письменника. Доведено, що видана в Миколаєві книга є новим етапом дослідження спадщини Дмитра Кременя, тому що в її основу покладено принцип періодизації творчості, виявлення естетично-громадської своєрідності відповідного етапу життя і творчості видатного поета.
Human Factors in Design of Sustainable Buildings
Authors: Attaianese Erminia 
Published: May 2022

Ergonomic approach is aimed at optimizing human interactions with systems, in order to make human activities more efficient, safe, comfortable and satisfying. Built environment influences people’s everyday life because all human activities are executed in a built space. In this framework, architectural design can be enhanced by the consideration of human factors perspective, because it gives the cultural and practical references to envisage how technical solutions can fit the environmental needs derived from people’s life and work activities they perform. Since the main objectives of sustainable design are to reduce, or completely avoid, depletion of critical natural resources and raw materials; prevent environmental degradation caused by facilities and infrastructure throughout their life cycle; create built environments that are livable, comfortable, safe, and productive, a broader consideration of the role of human factor has to be taken into account to enhance design process of sustainable buildings. Several studies evidence that to reach sustainable goals of buildings, particularly referred to energy and resources use and optimization, unexpected disadvantages for final users may occur. The paper shows recurring human side effects of building solutions and elements mainly adopted to address green strategy and technologies, in order to support building design to create working and living spaces actually fitting, in the same time, sustainable performance of buildings and needs of inhabitants.
THE EFFECT OF ENTERPRISE RESOURCE PLANNING IMPLEMENTATION ON INCREASING COMPANY PERFORMANCE
Authors: Laulita Nasar Buntu , Yulfiswandi  , Ana  , Agustino Malvin , Rusiana Nia , Lim Vera Edelia 
Published: May 2022

The development of the world as a result of current globalization has led to an increase in worldwide competitiveness among businesses. Consequently, businesses always seek performance enhancements that might drive them to the forefront of commercial rivalry. Good supply chain management is one means of enhancing this performance. Enterprise Resource Planning (ERP) is used by many companies. Enterprise Resource Planning (ERP) is a model of an information system that can assist companies in automating and integrating their fundamental business activities. This study aims to examine the impact of ERP on company performance. Using the process of literature review, data and information were acquired from several literature sources. The results reveal that ERP has an effect on a variety of company aspects, including planning, costs, forecasts, and integration. Furthermore, ERP can also influence management performance in terms of supervision, thereby enhancing the efficacy and efficiency of each business line. Additionally, ERP can increase revenue, contributing to enhanced financial performance.
Baudelaire a Catalunya, entre el desinterès i l’apassionament
Authors: Duran Martí 
Published: May 2022

Charles BaudelaireLes flors del mal (traducció i edició de Pere Rovira)Barcelona: Proa «A tot vent», 2021, 566 p.ISBN 978-84-7588-867-5

Charles BaudelairePetits poemes en prosa (traducció de Joaquim Sala-Sanahuja)Martorell: Adesiara, 2021, 270 p.ISBN 978-84-16948-65-9