bluuebunny/crossref_metadata_2025_split huggingface dataset:
Analisis Sistem Pengendaalian Internal Siklus Penjualan Pada CV. Nirwana Offset Surabaya.
Authors: Deborah Deborah , Paramitha Melvie 
Published: April 2022

Internal control in the company is one of the things that important in sales procedures to be able to achieve company goals. CV. Nirwana Offset is engaged in the printing sector which has been established since 2007. The purpose of this study is to analyze the sales cycle internal control system using COSO. Where COSO has five components, namely the control environment, risk assessment, information and communication control activities, and supervision. This research was conducted with a descriptive method with a qualitative approach. Data collection techniques were carried out by interview, observation and documentation. The data sources used are primary data sources or get data directly from the company. The results of research on CV. Nirwana Offset shows that internal control is not yet fully effective and in accordance with COSO components. because there are still some components that still have weaknesses. Namely components of risk assessment, control and supervision activities that still have weaknesses against inadequate sales documents, the company still does not have billing letters, offer letters and receipts. The company still uses manual sales notes and does not write sales notes directly. lack of supervision of the inventory of mold raw materials and lack of supervision on the molding machine. With the existing weaknesses, the sales cycle will not run effectively and efficiently due to a lack of internal control.
Analisis Kinerja Keuangan Dengan Time Series Pada Perusahaan Pulp Dan Kertas Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2018-2020
Authors: Magdalena Firensia , Ratih Suklimah 
Published: April 2022

Financial performance in general is a business carried out by every companies to measure and judge every success achieved in make a profit. One of the measuring tools to determine the financial position and position The success of a company is with the financial ratio. This research aimed to knowing financial performance with a Time Series on Pulp and paper Company Registered Paper Exchange 2018-2020". This study uses secondary data as many as 9 pulp and paper listed on the Indonesia Stock Exchange. The election until using purposive sampling method, so that the research sample is found as much as 7 companies. The period used by the researcher was ad from 2018-2020. The result of the research conclusion research based on the calculation of the profitability ratio. The pulp and paper companies that are in good circumstances from the profitability ratio, exviewed from gross profit margin, net profit margin, return on eqity and return on assets from 2018-2020 is PT. Fajar Surya Wisesa Tbk (FASW). The liquidity ratio that is seen at the cash ratio, current ratio and the quick ratio is PT. Indah Kiat Pulp & Paper Tbk (INKP). The ratio of solvency in the debt to equity ratio of solvency and debt to asset ratio is PT. Suparma Tbk (SPMA). The ratio of activity on receivable turnover ratio, inventory turnover, fixed asset turnover, total reset turnover and turnover capital is PT. Kedawung Setia Industrial Tbk (KDSI).
Analisis Kesehatan Koperasi Simpan Pinjam Pembiayaan Syariah Surya Utama Nusantara Pada Masa Pandemi Covid-19 Tahun 2020
Authors: Fanniar Rohman Hilma , Rachmadina Marzani Yaumi 
Published: April 2022

This research is based on the background of the Covid-19 pandemic in 2020 which has a negative impact on all aspects of life including the economy so that Indonesia's economic growth has contracted. The slow pace of economic growth affects the pace of economic activity, such as banking, cooperatives, both sharia and conventional. The financial institution that has experienced a decline in profitability is the KSPPS Surya Utama Nusantara. So in this study, the problem formulation and the research objective is to find out how the Health of the Surya Utama Nusantara Syariah Financing Savings and Loan Cooperative during the Covid-19 pandemic in 2020. The research method used in this research is quantitative descriptive using primary data and secondary data. . Primary data is obtained by collecting data through interviews and observations, while secondary data comes from the financial statements of KSPPS Surya Utama Nusantara. Measurement of the level of health of cooperatives according to the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises Number: 06 / Per / Dep.6 / IV / 2016 can be carried out on 7 aspects, namely: 1) Capital Aspects. 2) Earning Asset Quality Aspects. 3) Management Aspects. 4) Efficiency Aspects. 5) Liquidity Aspects. 6) Aspects of Independence and Growth. 7) Aspects of cooperative identity.
Reglas de selección para la fiscalización de Impuestos a las Ventas
Authors: Arias Roberto José 
Published: April 2022

In this paper we discuss the relevance of the major results found on theliterature about optimal auditing rules to the case of a commodity tax. Wefound out that literature’s usual recommendations are not applied by taxadministrations. In our understanding, this happens because of: i) there isa key difference between the assumed objective (theoretical) of the taxadministration and the actual objectives, ii) every model assumes that taxpayers know audit rules, when in fact they are kept confidential by thetax administration. iii) most models restrict tax evasion to underreporting,iv) there might be practical or non-economical issues that prevent taxadministrations using optimal auditing rules. We conclude that optimalaudit rules bring in a very important issue usually neglected when taxadministrations design an auditing policy: the impact of the audit policyon the returns of non-audited taxpayers.
Vectores autoregresivos e identificación de shocks de política monetaria en Argentina
Authors: Utrera Gastón 
Published: April 2022

In this paper we use Vector Autoregressions for the estimation of themacroeconomic effects of monetary policy in Argentina during the 1980´s and 1990´s. Special attention is given to problems associated with theidentification of monetary policy shocks due to potential omitted variablesbias, for which we propose a way to address this issue.Granger causality tests, impulse-response functions, variance decompositionsand simulated forecast errors show big structural differences between the1980's and 1990's. Nevertheless, there is evidence in both periods aboutpotential contractive effects of expansive monetary policies, in line withprevious results obtained using error correction models.
Entrevista a Víctor Jorge Elías
Authors: De Pablo Juan Carlos 
Published: April 2022

Víctor Elías nació en Tucumán, el 21 de julio de 1937. Estudió economía en la Universidad de Chicago, donde se doctoró en 1969. A partir de 1965, en la Universidad Nacional de Tucumán (UNT) enseñó econometría, teoría de los precios y desarrollo económico. También en la UNT gerenció programas de posgrado. Fue profesor o investigador visitante en las universidades Católica de Chile, Bahía (Brasil), Stanford, Harvard, de San Andrés y en el Instituto Torcuato Di Tella. Presidió en dos oportunidades la Asociación Argentina de Economía Política. Es “economista de un sólo tema”: la denominada contabilidad del crecimiento (la culminación de su esfuerzo en la materia está contenida en Sources of Growth, International Center for Economic Growth, 1992). No se puede explicar que el Departamento de Economía de la UNT haya sido, durante décadas, uno de los mejores del país, sin colocar a Elías en un lugar clave de dicha explicación. El “turco” es inteligente, muy trabajador, increíblemente rápido para las negociaciones, y muy querido por sus pares y ex alumnos. Tiene sentido del humor, que captan quienes saben algo de teoría económica y están atentos cuando él habla. Por todo lo cual, fue muy fácil elegir con quien iniciar la presente serie de entrevistas.La conversación comenzó personalmente en Buenos Aires, el 21 de abril de 2005, y continuó a través del correo electrónico.
Entrevista a Guillermo Antonio Roberto Calvo
Authors: De Pablo Juan Carlos 
Published: April 2022

Guillermo Calvo nació en la ciudad de Buenos Aires, el 13 de mayo de 1941. Comenzó sus estudios de economía en la Universidad de Buenos Aires, doctorándose en la de Yale en 1974. Enseñó en las universidades Nacional y de los Andes, de Colombia, Torcuato Di Tella y UCEMA de Argentina, y en las de Columbia, Pensilvania y Maryland, de Estados Unidos. Fue asesor principal del departamento de investigaciones del Fondo Monetario Internacional, y desde 2001 es economista jefe del Banco Interamericano de Desarrollo. Desde 2005 y durante 3 años, preside la Asociación Internacional de economía.
Dentro de la profesión, es internacionalmente conocido por sus trabajos sobre inconsistencia temporal, reformas increíbles, precios escalonados y frenazos de flujos de capitales; fuera de la profesión es principalmente conocido por haber anticipado la crisis mexicana que estalló a fines de 1994. A pesar de haber vivido 4 décadas fuera de Argentina, tanto su temática de investigación, como su estilo de conversación, son absolutamente porteños. Es increíble la frecuencia con la cual le hace decir a sus interlocutores “miren, muchachos”. Expresión particularmente notable cuando la pone en boca de Julio Hipólito Guillermo Olivera.
La entrevista comenzó personalmente en Buenos Aires, el 21 de marzo de 2006, y continuó a través del correo electrónico.
Dodatečné poskytnutí vysvětlení
Authors: Špačková Michala 
Published: April 2022

Dodatečné poskytnutí vysvětlení je v českém právu stále relativní novinkou, jejíž aplikace s sebou přináší řadu otázek. Ty se týkají v prvé řadě předpokladů uplatnění této výjimky ze zásady poskytnutí vysvětlení akcionáři na valné hromadě. Zvláštní pozornost je nutné věnovat zejména otázce rozsahu povinnosti členů představenstva připravit se na otázky akcionářů. Neméně významná je i problematika prostředků ochrany práva na vysvětlení, zejména podání návrhu na vyslovení usnesení valné hromady za neplatné z důvodu rozporu se zákonem. Odlišně je přitom nutné posuzovat ochranu akcionáře v situaci nedůvodného (až) dodatečného poskytnutí vysvětlení ve srovnání s následným neposkytnutím odpovědi dříve přislíbené na valné hromadě představenstvem společnosti. Cílem příspěvku je nastínit možná výkladová východiska zmíněných problémů, a to i s využitím poznatků německého práva, jako hlavního inspiračního zdroje tuzemské úpravy práva na vysvětlení.
Fatal cerebral air embolism as a complication of transbronchoscopic lung biopsy: A case report
Authors: Shetty Prashant G , Fatterpekar Girish M , Manohar Shroff , Sujit Vaidya , Varsha Joshi , Zarir Udwadia 
Published: July 2002

SUMMARYA rare complication of transbronchoscopic lung biopsy, namely a cerebral air embolism, is presented. The course of events following the embolic episode in the form of a fall in blood pressure, bradycardia and convulsions is documented, as is the presence of an air emboli on the CT scan of the brain with subsequent resorption of the emboli on the follow‐up scan. The salient features of the case are the rarity of the complication and the excellent temporal depiction of imaging findings on CT scan demonstrated as resorption of air emboli and subsequent watershed territory infarcts.
A comparison of the Neuropen against standard quantitative sensory‐threshold measures for assessing peripheral nerve function
Authors: A. N. Paisley , C. A. Abbott , C. H. M. Van Schie , A. J. M. Boulton 
Published: July 2002

AbstractAims To investigate the efficacy of the Neuropen, a new clinical device that assesses both pain and pressure perception, to evaluate peripheral nerve function in diabetic patients compared with standard clinical testing methods.Methods Peripheral nerve function was assessed in 124 diabetic patients attending a multidisciplinary diabetes clinic, using (i) the modified Neuropathy Disability Score (NDS), derived from assessment of vibration, pinprick (pain), temperature sensation plus ankle reflexes, and (ii) vibration perception threshold (VPT) measured at the hallux. Patients were stratified into various neuropathic groups according to their NDS score. In addition, nerve function was assessed using the Neuropen, a device combining a 10‐g monofilament and a weighted NeurotipTM. Inability to feel sensation on either or both feet for each test of the Neuropen (i.e. the monofilament or the NeurotipTM) was defined as an abnormal response.Results The sensitivity of the Neuropen to detect neuropathy compared with the NDS (score ≥ 6/10) was high using either an abnormal monofilament response (87.8%), an abnormal NeurotipTM response (91.8%) or a combination of the two (82.0%). Neuropen specificity improved, however, when the combination of abnormal monofilament and abnormal NeurotipTM responses was used (68%), rather than the individual tests (57% and 41%, respectively).Conclusions The Neuropen is a sensitive device for assessing nerve function and may provide an inexpensive alternative screening method to identify patients with moderate to severe neuropathy.Diabet. Med. 19, 400–405 (2002)
Substrate effects on the structure of epitaxial PbTiO3 thin films prepared on MgO, LaAlO3, and SrTiO3 by metalorganic chemical-vapor deposition
Authors: Foster C. M. , Li Z. , Buckett M. , Miller D. , Baldo P. M. , Rehn L. E. , Bai G. R. , Guo D. , You H. , Merkle K. L. 
Published: July 2002

Epitaxial PbTiO3 films were prepared by metalorganic chemical-vapor deposition on MgO(001)-, SrTiO3(001)-, and LaAlO3(001)-oriented substrates. Four-circle x-ray diffraction, transmission electron microscopy, Rutherford backscattering (RBS) channeling, and optical waveguiding were performed to characterize the deposited films. Epitaxial, single-crystal films were obtained on all three substrate materials under the same growth conditions. However, the defect structure of the films, including grain tilting, threading dislocation density, and 90° domain formation, was strongly dependent on the choice of substrate material. Films grown on MgO(001) and LaAlO3(001) (pseudocubic indices) substrates are nominally c-axis oriented; however, the PbTiO3 grains in the film form a fourfold domain structure, with the grains tilted ∼0.6° and ∼0.7°, respectively, toward the [100] directions (cubic or pseudo-cubic) of the substrates. In addition, these films contain a significant volume fraction of 90°-domain (a-axis) structures with a critical thickness hc for domain formation below the detection level of our experiments (hc≥100 Å). Together, these structural defects result in a low RBS channeling yield reduction. In contrast, films grown on SrTiO3(001) substrates showed no tilting of the c-axis grains and a minimum RBS channeling yield of as low as ∼3%. In addition, we observed that below a critical film thickness of hc∼1500 Å, 90° domain formation was completely suppressed resulting in a nearly perfect single-crystal structure.
The refractive indices and optical birefringence of the films were measured as a function of wavelength using the film-prism coupling method. Both the ordinary and extraordinary refractive indices for films grown on MgO(001) and LaAlO3(001) were higher than that of single-crystal PbTiO3; however, the optical birefringence of films grown on MgO(001) was reduced from that of the bulk. For films grown on SrTiO3(001), the ordinary refractive index was very close to that of single-crystal PbTiO3. We correlate the refractive index values and the reduced birefringence to the degree of residual strain and the volume fraction of 90° domains in the samples, respectively.
Values‐intuitive rational action: the dynamic relationship of instrumental rationality and values insights as a form of social action
Authors: Woods Philip A. 
Published: July 2002

ABSTRACTThis paper is concerned with the implications for conceptualizing social action which arise from a consideration of whether human beings are capable of knowing ultimate (universal, unconditionally valid) values. This issue is framed within the view that the validity of our understanding of social action is inextricably linked with the validity of our conception of humankind: the scope and variety of social action has potentialities and limitations that are inscribed by the nature of human beings qua human beings. The paper suggests an enlargement, through the addition of a proposed conceptual tool, of the framework that comprises Weber's typology of social action. It argues that the common human properties of the person in whom social action is embedded should not arbitrarily exclude questions of the genesis of values. An analytical argument is put forward through an examination of the extent to which a faculty for values insights is implicated in Weber's concept of charisma and ethical analysis of political leadership. The notion of values‐intuitive rational action is then outlined and discussed. The analytical argument is supported by theorizing from developmental psychology and examples of such action are given. Methodological difficulties in investigating the latter and the interrelationship of such action with institutional and social contexts are briefly discussed.
New directions in the genetic mechanisms underlying nicotine addiction
Authors: MunafÓ Marcus , Johnstone Elaine , Murphy Michael , Walton Robert 
Published: July 2002

AbstractMajor advances have been made in understanding nicotine addiction and smoking behaviour in recent years. In particular, evidence for the relative importance of genetic and environmental effects on smoking initiation and persistence has emerged from behaviour genetic studies. These data have supported evidence from molecular genetic studies for the role of particular candidate genes in tobacco dependence. Studies of the personality correlates of smoking behaviour suggest that these factors mediate the association between genetics and smoking initiation, while learning models of nicotine addiction suggest a role for dopaminergic genes in facilitating neuroadaptations associated with smoking persistence and development of nicotine dependence. Integrating these different avenues of research represents one of the most interesting and potentially fruitful ventures in the treatment of tobacco dependence.
Elevation of the soft palate in speech and swallowing in normal female participants and females with motor neuron disease: an innovative procedure for measuring palatal elevation
Authors: Perry Alison , Anderson Karen , Lean Ruth , Cotton Susan 
Published: July 2002

AbstractThe aim was to measure the angle of elevation of the soft palate during the separate conditions of swallowing of pudding, swallowing of liquid and during production of ‘may/pay’, using videofluoroscopy and innovative computer software. We then determined whether soft palate elevation (as reflected in measures of an angle) differed in those separate conditions. Twelve female participants were studied, aged 40−70 years. The trends observed were that the highest soft palate elevation was displayed in the liquid‐swallowing condition and the lowest soft palate elevation was displayed in the speech conditions. The results did not reach statistical significance, but the findings support the suggestions of Rubesin et al. (1987) and Fritzell (1969) that soft palate elevation is higher during swallowing than during speech. This same method was then used to measure soft palate elevation under the same three conditions in nine females, all aged >40 years, who had motor neuron disease. Again, the highest soft palate elevation was displayed when swallowing liquid, but this time the lowest elevation occurred when swallowing pudding. Owing to small numbers, results did not reach statistical significance, but the trends may be important to replicate in a larger study. This pilot study developed a comprehensive and accurate method of measuring the soft palate elevation using digitization and computer software.
Characteristics Of Children Attending Language Units In England: A National Study Of 7‐Year‐Olds
Authors: Conti‐Ramsden Gina , Botting Nicola 
Published: July 2002

AbstractThe present investigation examined the characteristics of 7‐year‐old children attending language units in England. The study involved 242 participants who represented a randomized sample of all 7‐year‐old children spending 50% of more of the school week in a language unit. Results are discussed in terms of the following questions: what is the non‐verbal ability of children attending language units?; do children attending language units fit the discrepancy criteria between verbal and non‐verbal ability diagnostic of specific language impairment (SLI)?; and what types of language diffi culties do children with SLI attending language units have?
A genetic algorithm for designing gene family-specific oligonucleotide sets used for hybridization: the G protein-coupled receptor protein superfamily.
Authors: Kel A , Ptitsyn A , Babenko V , Meier-Ewert S , Lehrach H 
Published: July 2002

Abstract
MOTIVATION: Massive oligonucleotide hybridization is one of the most promising technologies of functional genome analysis. The critical point is to design appropriate sets of oligonucleotides that can be used effectively in identification by hybridization. RESULTS: Using a genetic algorithm approach, we have attempted to design sets of oligo probes capable of identifying new genes belonging to a defined gene family within a cDNA or genomic library. It is not limited by oligonucleotide length and admits the letter 'N' in the structure of the oligonucleotides selected. One of the major advantages of this approach is the low homology required to identify functional families of sequences with little homology. We have designed the oligonucleotide sets that are most selective for the cDNA clones of transmembrane G protein-coupled receptors (GPCRs), a large family of proteins that form part of a modular system of extracellular signal transduction to the intracellular second messenger pathways. The accuracy of identification has been checked on the EST library containing 713 870 cDNA sequences. A set of 15 oligos between 7 and 14 bases in length has correctly identified 70% of the GPCR cDNA collection sequences with 0.02% false positives. AVAILABILITY: The developed software is available by ftp://ftp.bionet.nsc. ru/pub/biology/ and on the Web page http://www.bionet.nsc. ru/SRCG/Oligoselector/. CONTACT: kel@.bionet.nsc.ru; sebastian. meier-ewert@gpc-ag.com
DIALIGN: finding local similarities by multiple sequence alignment.
Authors: Morgenstern B , Frech K , Dress A , Werner T 
Published: July 2002

Abstract
MOTIVATION: DIALIGN is a new method for pairwise as well as multiple alignment of nucleic acid and protein sequences. While standard alignment programs rely on comparing single residues and imposing gap penalties, DIALIGN constructs alignments by comparing whole segments of the sequences. No gap penalty is employed. This point of view is especially adequate if sequences are not globally related, but share only local similarities, as is the case in genomic DNA sequences and in many protein families. RESULTS: Using four different data sets, we show that DIALIGN is able correctly to align conserved motifs in protein sequences. Alignments produced by DIALIGN are compared systematically to the results of five other alignment programs. AVAILABILITY: DIALIGN is available to the scientific community free of charge for non-commercial use. Executables for various UNIX platforms including LINUX can be downloaded at http://www.gsf.de/biodv/dialign.html Contact: werner, morgenstern@gsf.de
ModBase: A database of comparative protein structure models
Authors: Sánchez Roberto , S̆ali Andrej 
Published: July 2002

Abstract
Summary: ModBase is a database of evaluated and annotated comparative protein structure models. The database also includes fold assignments and alignments on which the models were based.
Availability: ModBase is accessible on the Web at http://guitar.rockefeller.edu/modbase. Models for yeast proteins are also accessible through links from the Sacch3D database at http://genome-www.stanford.edu/Sacch3D.
Contact: sali@rockefeller.edu; http//guitar.rockefeller.edu/