bluuebunny/crossref_metadata_2025_split huggingface dataset:
Investment Analysis of Drinks and Soft Drinks Firms: The Weighted Ratio Analysis in Modeling in Excel
Authors: Zhang Mengxiang 
Published: October 2022

Financial innovation, Information System and technology application today has become the most popular topic in financial analysis. Professional researchers and data analysts working in the financial and economic area actually applied various modeling tools to make estimation and evaluation for the firm’s financial performance. Data analysis and ratio analysis are traditional tool in financial analysis, but also provide new ideas and models in the evaluation of the stock performance. The application of the modeling in weighted ratio analysis in excel would help investors and other stakeholders to understand how the firms are ranked based upon their financial performance. The soft drink industry develops quickly after the industrial revolution and becomes a large quick consumption market in the modern world. The cost management in modern production lines in this market increases the competition and product differentiation. This paper, it is aimed at investigating the performance of the drink and soft drink corporations to provide investment analysis. According to the empirical analysis, the capital structure, cost and revenue management, profitability and growth are the main consideration for investors to make a decision. In this study, Coke Cola, Pepsi and Monster Beverage Corporation are the three main target firms. Their five-year profitability performance is examined based on the ratio of P/E, EPS growth and Sales/Assets. In terms of the weighted ranking process, Coke Cola is ranked with the highest weighted score to show strong growth and profit-generating. The report has certain limitations such as time horizon limitation and sampling scale limitation of firm number and ratio number. It provides the further opportunity to make a wider investigation and some useful insights for investment and strategy. Overall, these results shed light on guiding further exploration of investment analysis for the soft drink industry.
The Accuracy Order of Grammatical Morphemes in Pakistani Intermediate Level Students
Authors: Majeed Haleema 
Published: October 2022

Grammar is one of the essential aspects of language learning, particularly in second language learning. There have been various studies conducted to address the grammatical problems students face in writing while learning English as a second language. Therefore, this study explored the accuracy order of the grammatical morphemes in learners of English at an intermediate level. Specifically, it looked at the accuracy order of five English grammatical morphemes: plural –s, possessive –‘s/ ‘morpheme, regular and irregular past, progressive –ing morpheme, third-person singular s/es. Further, this study aims to compare the order of acquisition of the grammatical morphemes in male and female students and the overall order of acquisition of five grammatical morphemes in the intermediate level students. The current study is based on the theoretical assumptions provided by Dulay and Burt (1973) and Krashen (1977) for the morpheme order acquisition for L2 contexts. The data was collected through a stratified sampling technique in questionnaires from thirty male and thirty female students of intermediate level from different areas of Muzaffarabad, Azad Kashmir, Pakistan. The study's findings show that the accuracy order for the grammatical morphemes are: regular and irregular verb, third-person singular morpheme, possessive morpheme, plural morpheme, and progressive morpheme. The results also show that the order of morpheme acquisition in male and female students is different. Females acquire regular and irregular verbs first, and at last, they acquire progressive morpheme, while males acquire regular and irregular verbs first, and at last, they acquire plural morphemes. Moreover, the current research contradicts Dulay and Burt's (1973) and Krashen's (1977) research concerning grammatical morpheme acquisition. In the light of generated results, the current study also suggests a need to adequately designed classroom activities to facilitate the grammatical morpheme acquisition of EFL/ESL learners.
CLARICE SALETE TRAVERSINI
Authors: Xavier Maria Luisa Merino de Freitas , Wanderer Fernanda 
Published: October 2022

Editorial de homenagem à professora titular da Faculdade de Educação (Graduação e Pós-Graduação) da Universidade Federal do Rio Grande do Sul (UFRGS), Dra. Clarice Salete Traversini. O texto foi constituído a partir de seu Memorial, apresentado durante o Processo Avaliativo para Promoção à Professora Titular da Carreira do Magistério Superior, junto ao Departamento de Ensino e Currículo da Faculdade de Educação da UFRGS, em 2021.
Contextualization of IsiXhosa Language Speech Acts Through Art Practice
Authors: Mpako Nombeko P 
Published: October 2022

This article represents an iconographic analysis of a selection of artworks from the author’s recent solo exhibition entitled Obu bubomi bam 8 out of 8: I teach Art, 2021. The selected artworks were titled using isiXhosa language speech acts which complement their visual narratives and expand their iconographic meanings. IsiXhosa is one of South Africa’s indigenous languages and is also the author’s mother tongue. The titles were consciously constructed to contribute to the art activism inherent within the artworks. These artworks do not only tell an authentic life story, they also highlight the importance of language in extending the impact of the visual narratives so that they are accessible to all viewers. This is because for any information and or message to be understood and meaningful to another person it must be conveyed through everyday / vernacular language. Thus, the selected artworks presented in this article were meant to influence and engage the viewers meaningfully as art actionism. The main objective of this article is to unpack these visual metaphors by reinterpreting the essence of their individual titles. The article is also meant to contribute to the contextualization of African indigenous languages as legitimate tools for the dissemination of inclusive and valuable knowledge.
Pengaruh Motivasi Kualitas Dan Pengetahuan Perpajakan Terhadap Minat Mahasiswa Akuntansi Dalam Mengikuti Brevet Pajak Di Moderasi Oleh Motivasi Ekonomi
Authors: Suci Ramadhini Adinda , Chaerunisak Uum Helmina 
Published: October 2022

Penelitian ini bertujuan untuk membuktikan pengaruh motivasi kualitas dan pengetahuan perpajakan terhadap minat mahasiswa akuntansi dalam mengikuti brevet pajak yang di moderasi oleh motivasi ekonomi. Penelitian ini merupakan penelitian kuantitatif dengan minat mahasiswa akuntansi dalam mengikuti brevet pajak sebagai variabel dependen.
Sampel dari penelitian ini adalah mahasiswa program studi akuntansi angkatan 2018-2021 Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa Yogyakarta. Sampel dipilih dengan metode purposive sampling dengan kriteria tertentu. Total sampel sebanyak 88 mahasiswa yang telah dihitung dengan rumus slovin. Analisis data dilakukan dengan analisis regresi linier berganda dan analisis regresi moderat (MRA) dengan SPSS versi 25.
Hasil penelitian ini menunjukkan motivasi kualitas berpengaruh positif terhadap minat mahasiswa akuntansi dalam mengikuti brevet pajak, pengetahuan perpajakan berpengaruh positif terhadap minat mahasiswa akuntansi dalam mengikuti brevet pajak, motivasi ekonomi memperkuat pengaruh positif motivasi kualitas terhadap minat mahasiswa akuntansi dalam mengikuti brevet pajak, dan motivasi ekonomi memperkuat pengaruh positif pengetahuan perpajakan terhadap minat mahasiswa akuntansi dalam mengikuti brevet pajak.
Kata kunci: Motivasi Kualitas, Pengetahuan Perpajakan, Minat Mahasiswa Akuntansi dalam Mengikuti Brevet Pajak, dan Motivasi Ekonomi.
Pengaruh Tax Planning, Profitabilitas, Dan Inventory Intensity Terhadap Tax Avoidance
Authors: Nafhilla Delsa 
Published: October 2022

This study aims to examine the effect of Tax Planning, Profitability, Inventory Intensity on Tax Avoidanc Data were analyzed using SPSS 22. This study uses a sample of manufacturing companies listed on the Indonesian Stock Exchange in 2016-2020 based on criteria established by the author, so that those who meet the criteria. The research technique used multiple linear analysis and analysis of absolute differences. The results show that tax planning, Profitability, inventory intensity have a positive effect on tax avoidance.
Analisa Pengaruh Quality of Work Life dan Motivasi Kerja Terhadap Kepuasan Kerja Karyawan
Authors: Giri Muhammad , Kirana Kusuma Chandra , Subiyanto Didik 
Published: October 2022

Tujuan: penelitian ini dilakukan untuk mengetahui pengaruh quality of work life (QWL) dan motivasi kerja terhadap kepuasan kerja karyawan pada RSUD Muhammad Zein.
Metode: penelitian ini menggunakan metode penelitian kuantitatif, dengan teknik pengumpulan data melalui penyebaran kusioner dan studi pustaka. Jumlah sampel yang diambil dalam penelitian ini adalah 55 orang karyawan RSUD Muhammad Zein. Uji yang digunakan untuk menguji instrumen penelitian adalah uji vaiditas, realiabilitas, uji asumsi klasik, dan uji hipotesis untuk mengetahui hipotesis diterima atau ditolak.
Hasil dan Kesimpulan: hasil penelitian ini menunjukkan bahwa 1). Quality of work life memberikan pengaruh positif dan signifikan terhadap kepuasan kerja karyawan di RSUD Muhammad Zein. Sehingga semakin bagus quality of work life yang diberikan maka akan diiringi dengan meningkatnya kepuasan kerja karyawan 2). Motivasi kerja memberikan pengaruh positif dan signifikan terhdap kepuasan kerja karyawan. hal ini membuktikan bahwa dengan memberikan motivasi kerja yang baik maka akan meningkatkan kepuasan kerja karyawan. 3). Quality of work life (QWL) dan motivasi kerja secara simultan memberikan pengaruh positif terhadap kepusan kerja karyawan di RSUD Muhammad Zein. Hal ini menunjukkan jika quality of work life dan motivasi berjalan dengan baik maka akan diiringi dengan naiknya tingkat kepuasan kerja karyawan.
MAXIMUM POWER POINT TRACKING PADA IRADIASI DAN SUHU BERFLUKTUASI BERBASIS FUZZY TYPE-2
Authors: Naafilah Widya Mulya  , Windarko Novie Ayub , Eviningsih Rachma Prilian 
Published: October 2022

The potential of solar energy in Indonesia can be utilized as renewable energy and become one of the main alternative energy sources for power generation. The characteristics of solar panels will change depending on radiation levels and temperatures causing the power output of solar panels to fluctuate and become unstable. To reduce oscillations in output power, a study is needed to maximize the output power on solar panels, namely by using the Maximum Power Point Tracking (MPPT) method by using DC - DC circuits in the form of Cuk Converters using fuzzy type 2 controls to get optimal power values on the output. Test results using MATLAB / SIMULINK showed that in model 1 when irradian conditions 1000W / m2 with a temperature of 25 oC using Fuzzy Type 1 the accuracy obtained is 97.5% and using Fuzzy Type 2 the accuracy obtained is 100.2%. In model 2 when irradian conditions 1000 W / m2 with a temperature condition of 40oC using Fuzzy Type 1 the accuracy obtained is 94.3% and using Fuzzy Type 2 the accuracy obtained is 93.1%.
IDENTIFIKASI PENYAKIT TANAMAN CABAI MENGGUNAKAN TEOREMA BAYES
Authors: Suhirman Suhirman , Kalifia Ana Dina , Sumarsono Sumarsono , Aslam Muhammad Saharudin 
Published: October 2022

Hama ataupun serangan penyakit pasti selalu ada dalam setiap pembudidayaan tanaman. Kondisi ini menjadi satu dari beberapa faktor turunnya tingkat produktifitas tanaman. Penurunan produktifitas ini menyebabkan harga komoditas naik. Pakar yang terbatas saat mendampingi petani untuk membantu dalam proses budidaya menyebabkan banyak tanaman cabai yang tak tertolong saat terkena hama atau penyakit tanaman. Pengembangan aplikasi yang dapat mengidentifikasi penyakit cabai untuk permasalahan diatas. Penelitian ini bertujuan untuk membantu petani meningkatkan produktifitas tanaman cabai. Proses pengembangan sistem aplikasi identifikasi penyakit tanaman cabai ini menggunakan penelusuran dengan mencari gejala dan ciri khas yang dialami tanaman cabai. Pengguna mendiagnosa penyakit kemudian untuk menghitung ketidakpastian, karena gejala yang diberikan pengguna tidak lengkap, maka digunakan metode teorema bayes. Hasil penelitian ini berupa sebuah sistem yang dapat digunakan untuk menentukan jenis penyakit berdasarkan gejala-gejala yang ada. Proses yang terjadi dalam aplikasi system ini yaitu memberikan keluaran nama penyakit/hama tanaman cabai serta cara yang dapat menghilangkan penyakit tersebut. Sehingga dapat membantu petani meningkatkan hasil produksinya.

Kata kunci: Identifikasi Penyakit, Pakar, Cabai, Teorema Bayes
PENINGKATAN PROMOSI POTENSI DESA MENGGUNAKAN GOOGLE ANALITYC STUDI KASUS DESA CIBULUH
Authors: Akbar Bagus Ali , Astuti Vindi Dwi 
Published: October 2022

Potensi desa merupakan segala sumber daya alam maupun sumber daya manusia yang terdapat serta tersimpan di desa. Dimana semua sumber daya tersebut dapat dimanfaatkan bagi kelangsungan dan perkembangan desa. Dalam studi kasus yang di angkat, Desa Cibuluh telah di tetapkan sebagai desa wisata yang berarti telah ditemukan potensi pada desa tersebut. Selain ditetapkan sebagai desa wisata, desa cibuluh juga mempunyai potensi pertanian yang lebih besar. Dari penelitian ini menghasilkan rumusan masalah yaitu dibutuhkannya sistem informasi website untuk mempermudah masyarakat mengetahui informasi terkait desa
Kata kunci: Sistem Informasi, Potensi Desa
AIRE A LA VENTA. DESDE LOS PRIMEROS ESCAPARATES MODERNOS HASTA LAS EXHIBICIONES MAXIMIZADAS DE IKEA
Authors: CARRAI REBECCA 
Published: October 2022

Este arti?culo adopta un enfoque multidisciplinar al vincular la produccio?n industrial con los discursos modernos y al considerar los roles fundamentales del consumo yla exhibicio?n en la historia moderna de la arquitectura. A partir de un prefacio teo?rico, el arti?culo investiga tres momentos cruciales del “aire” en la historia del consumo de bienes: los primeros experimentos con decoracio?n de escaparates, su implementacio?n en showrooms multimodales y los displays digitales. Analiza las relaciones entre el “aire” como un objeto arquitecto?nico reflejado en la fascinacio?n moderna por la transparencia, el vidrio y la exhibicio?n, por un lado; y como un dispositivo conceptual, un medio orientado a la mercantilizacio?n que incluso va ma?s alla? de la materia, por otro. En particular, el arti?culo se centra en el comportamiento de uno de los protagonistas de nuestra cultura material, que moldea patrones de consumo y experimenta con ellos entre los siglos XX y XXI: la compan?i?a de mobiliario ma?s grande del mundo, IKEA. Desde los showrooms iniciales de IKEA y las tiendas acristaladas posteriores, hasta sus u?ltimas exhibiciones virtuales, recorre los cambios del “aire”, que pasa de un objeto “arquitecto?nico” a uno “conceptual”, al viajar a trave?s de los pasos de la compan?i?a sueca hacia el consumo inmaterial.
Este arti?culo es parte de un proyecto ma?s amplio, ya que se basa en la tesis doctoral en curso de la autora, The IKEA Home. A Counter- history of Domestic Space (La Casa Ikea. Una contra-historia del espacio dome?stico), realizada en KU Leuven, Bruselas, en colaboracio?n con Martino Tattara y Fredie Flore?.
THỰC TRẠNG QUẢN LÝ BỆNH HEN PHẾ QUẢN TẠI TRUNG TÂM Y TẾ QUẬN 3, THÀNH PHỐ HỒ CHÍ MINH, NĂM 2021
Authors: Trần Kim Nhựt Thành , Nguyễn Thị Anh Vân , Nguyễn Thu Hương 
Published: October 2022

Mục tiêu: Đánh giá thực trạng công tác quản lý bệnh hen phế quản (HPQ) cũng như các yếu tố ảnh hưởng trên góc độ quản lý y tế cơ sở. Đối tượng và phương pháp: Nghiên cứu cắt ngang có phân tích định lượng và định tính trên các hồ sơ bệnh án và tài liệu quản lý 124 người bệnh (NB) HPQ tại Trung tâm y tế (TTYT) Quận 3, thành phố Hồ Chí Minh, năm 2021. Kết quả: Tỷ lệ HPQ được phát hiện mới qua khám sàng lọc là 6,8%. NB HPQ được lập hồ sơ quản lý chiếm 84,9%. Các tiêu chí về nhân lực, cơ sở vật chất trang thiết bị đối với quản lý điều trị HPQ đáp ứng đầy đủ theo quy định của Bộ Y tế: 62,1% NB được đo chức năng hô hấp đủ số lần theo quy định đạt điều trị ban đầu 96,8%, điều chỉnh bậc điều trị hen đúng quy định là 96,0% và điều trị đúng phác đồ chung là 95,2%. Tỷ lệ tái khám đúng hẹn chiếm 52,4%. 63,7% NB được kiểm soát hoàn toàn và 35,5% NB được kiểm soát một phần. Hoạt động tư vấn, giáo dục sức khỏe HPQ triển khai đạt 62,4%. Kết luận: Quản lý điều trị HPQ đáp ứng nhu cầu của NB trên địa bàn; do đó, cần thiết duy trì, cập nhật và cải tiến quy trình quản lý NB HPQ đặc biệt trong tình hình dịch bệnh COVID-19.
* Từ khóa: Thực trạng; Điều trị hen phế quản; Quản lý hen phế quản.
NHẬN XÉT KẾT QUẢ PHẪU THUẬT NỘI SOI LỒNG NGỰC CẮT U TRUNG THẤT GIAI ĐOẠN 2015 - 2021 TẠI BỆNH VIỆN QUÂN Y 103
Authors: Lê Việt Anh , Vũ Anh Hải 
Published: October 2022

Mục tiêu: Nhận xét kết quả phẫu thuật nội soi lồng ngực (PTNSLN) cắt u trung thất. Đối tượng và phương pháp: Nghiên cứu hồi cứu, cắt ngang, không đối chứng 68 trường hợp u trung thất được PTNSLN tại Bệnh viện Quân y 103 từ tháng 11/2015 - 11/2021. Kết quả: Giới tính: 40 bệnh nhân (BN) nam, 28 BN nữ. Tuổi trung bình 47,16 ± 14,20. Vị trí u: Trung thất trước (82,4%), trung thất giữa (4,4%), trung thất sau (13,2%). Kích thước u trung bình 52,78 ± 21,14 mm. U biểu mô tuyến ức gặp nhiều nhất (51 BN = 75%). Thời gian phẫu thuật trung bình 130,44 ± 68,30 phút. Thời gian rút dẫn lưu trung bình 1,53 ± 0,64 ngày. Số ngày nằm viện điều trị sau phẫu thuật trung bình 10,55 ± 8,70 ngày. Không có BN tử vong và tai biến phẫu thuật. Kết luận: PTNSLN được áp dụng cho hầu hết u trung thất với kích thước và vị trí khác nhau. Đối với các trường hợp có nhược cơ kèm theo cần chuẩn bị điều trị trước phẫu thuật tốt và dự phòng cơn nhược cơ cấp tính sau phẫu thuật.
INVESTIGATING THE ACTION POTENTIAL PARAMETERS INDUCED BY A SIMULATED SPINAL CORD COMPRESSION USING A Lumbricus terrestris MODEL
Authors: LEE MIN 
Published: October 2022

Spinal cord compression is caused when a mass exerts pressure on the cord. The mass usually originates from a growing tumor or bone abnormality. Compression can build up anywhere along the spinal cord, from the neck to the lower spine. Spinal cord compression can also be caused by any condition that puts pressure on the spinal cord, such as if the vertebrae are physically damaged or pressed. Back pain persists anywhere down the leg for common symptoms. Other symptoms include numbness in the toes or fingers or over the buttocks, feeling uncomfortable on your feet or difficulty walking, passing very little urine or being unable to urinate, and loss of bladder or bowel control. Despite this seriousness, not many study models have been documented.
This study examined the change of action potential parameters such as latent period, peak point, wave width, and trough point to show any functional relationship according to the increased weight placed on Lumbricus terrestris’ body. The compression of Lumbricus terrestris’ spinal cord by weight standards simulated the growing cancers in the confined spinal space. It concluded that the latent period and trough point were positively correlated, while peak point and wave width were negatively correlated. And the trend of parameter changes seemed to be consistent. Moderate changes were shown for all the parameters concerning weight load on the spine. Further study might be warranted for detailed understanding the underlying mechanism of the parameter profiles.
Pengaruh Etika Bisnis Islam dan Kualitas Pelayanan Terhadap Kepuasan Konsumen Muslim Pada Restaurant Dr. Nia Baker Seafood N Steak House di Kota Dumai
Authors: Trisya Muliati  , Faizal Nurmatias  , Khairul Azmi  
Published: October 2022

Etika bisnis Islam adalah suatu ajaran untuk membedakan benar dan salah. Etika bisnis Islam meliputi sikap jujur, amanah, cerdas, ramah dan komunikatif. Para pelaku bisnis harus berusaha untuk memberikan kepuasan kepada konsumen dengan memberikan kualitas pelayanan yang didampingi etika Bisnis Islam. Kualitas pelayanan sebagai usaha untuk mewujudkan kenyamanan terhadap konsumen agar konsumen merasa mempunyai nilai yang lebih dari yang diharapkan. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh etika bisnis Islam dan kualitas pelayanan terhadap kepuasan konsumen Muslim pada Restaurant dr.Nia Bakery Seafood N Steak House.
Data yang diginakan dalam penelitian ini adalah data primer yang diperoleh melalui penyebaran angket kepada 100 responden 200 sampel. Data analisis menggunakan analisis regresi sederhana dengan bantuan Sofwer SPSS 211.0 Windows Atau hasil pengolahan dan penelitian diperoleh regresi linier yaitu Y = 22,446+ ,937 + 3,782. Hasil penelitian menunjukan bahwa koefesien determinasi memiliki R square sebesar 0,162 ini berarti bahwa kontribusi Etika Bisnis Islam dan Kualitas Pelayanan terhadap Kepuasan Konsumen Muslim adalah sebesar 16,2% dan 83,8% dipengaruhi oleh faktor lainnya diluar Etika Bisnis Islam dan Kualitas Pelayanan. Secara persial berdasarkan hasil uji t variabel variabel Etika Bisnis Islam (X1) sebesar 0,137 dan bernilai positif, dengan nilai signifikan 0,350> 0,005 berarti varibel Etika Bisnis Islam memberikan kontribusi yang positif dan tidak signifikan terhadap Kepuasan Konsumen Muslim. Variable Kualitas Pelayanan (X2) sebesar 0,307 dan bernilai positif; dengan nilai signifikan sebesar 0,000 < 0,005 berarti variable kulitas pelayanan memberikan kontribusi positif dan signifikan terhadap Kepuasan Konsumen Muslim.
PENGARUH STRATEGI PONDOK PESANTREN DAN METODE MENGHAFAL HANIFIDA TERHADAP KECERDASAN SPRITUAL SANTRI DI SMKS NURUSSALAM DUMAI
Authors: Katon Bimantoro 
Published: October 2022

Tujuaan penelitian ini adalah untuk mengetahui strategi pondok pesantren dalsm melakukan pembinaan kedisiplinan dan pembinaan kejujuran dan kemandirian .Dalam upaya meningkatkan kualitas santri dalam hal kecerdasan spritual. Metode penelitian adalah kuantitatif yaitu jenis menggunakan perhitungan statistik sebagai dasar untuk menarik kesimpulan, Penelitian ini termasuk jenis penelitian lapangan (Filed Research) sebab data-data yang dikumpulkan diperoleh dari pengamatan di lapangan terhadap objek yang diteliti. Hasil penelitian menunjukan bahwa dari hasil analisis tentang strategi pondok pesantren, Kementrian Pendidikan dan Kebudayaan Nasianal ( Kemendikbudnas), menetapkan Permen ( Peraturan Mentri ) No 20 Tahun 2003 Pasal 3 Ayat 1-3 Junto 34 tentang substansi pendidikan nasional , bahwasannya strategi pondok pesantren merupakan bagian penting dalam pengembangan dan penerapan pendidikan agama islam di Indonesia. Dengan regresi Y = 2,051 + 0,227 ( X1) + 593 ( X2) dan menghasilkan kamulatif persen 595,278 Dan Pengaruh Strategi Pondok Pesantren Dan Metode Menghafal Hanifida Terhadap Kecerdasan Spritual Santri Di SMKS Nurussalam Dalam Keberhasilan Dengan Mengunakan Observasi yang nyata dengan mengunakan analisis statistic, yang medasar bahwa pengaruh strategi pondok pesantren memiliki pengaruh sebsesar 72,8 % dan 27,2% Dipengaruhi Faktor lain selain strategi Pondok Pesantren, Dari data tersebut dapat diambil kesimpulan bahwa pengaruh strategi pondok pesantren terhadap kecerdasan spiritual santri smks Nurussalam dumai bernilai sangat baik dengan rata rata 47