Articles de revues sur le sujet « 327.201 4 »

Zusammenfassung Einleitung In Deutschland sind mehr als 250 000 Patienten an einer chronischen Hepatitis C (CHC) erkrankt. Seit 2014 sind zahlreiche potente direkt antivirale Substanzen gegen HCV zugelassen worden. Ziel des Deutschen Hepatitis-C-Registers (DHC-R) ist es, die Epidemiologie und Versorgung von Patienten mit CHC abzubilden und die Effektivität und Sicherheit der neuen Behandlungsmöglichkeiten im Praxisalltag zu untersuchen. Methoden Das DHC-R ist eine prospektive, multizentrische, nicht interventionelle Registerstudie. Bundesweit sind 327 Zentren für die Dokumentation freigeschaltet. Alle in Deutschland zugelassenen Medikamente wurden im DHC-R dokumentiert. Für die aktuelle Auswertung wurden 4 Phasen unterschieden: 2/2014 bis 12/2014, 1/2015 bis 12/2015, 1/2016 bis 7/2017 und 8/2017 bis 7/2018. Ergebnisse Zwischen Februar 2014 und Juli 2018 wurden 12 170 Patienten in das Register eingeschlossen (61,3 % Männer), eine antivirale Therapie erhielten 11 268. Das Behandlungsalter sank von 52,3 (Phase 1) auf 49,3 Jahre (Phase 4), der Anteil der Behandelten mit einer Drogenanamnese nahm zu (von 26,9 auf 43,1 %). 2014 wurden viele Patienten mit Leberzirrhose (35,1 %) behandelt, deren Anteil im Verlauf deutlich abnahm (Phase 4: 16,5 %). Die HCV-Genotypenverteilung änderte sich im Zeitverlauf deutlich, zuletzt stieg der Anteil des HCV-Genotyps 3 (30 % in Phase 4). Die Ausheilungsrate (PP-Analyse) steigerte sich von 92,8 % im Jahre 2014 auf zuletzt 97,4 % bei sehr guter Verträglichkeit. Zusammenfassung Das DHC-R beschreibt die Versorgungssituation der Patienten mit CHC in Deutschland, zeigt epidemiologische Tendenzen auf und belegt die ausgezeichneten Behandlungsmöglichkeiten.

Background: Ozenoxacin is a topical antibiotic approved in Europe to treat non-bullous impetigo in adults and children aged ≥6 months. This analysis evaluated the efficacy and safety of ozenoxacin in paediatric patients by age group. Methods: Pooled data for patients aged 6 months to <18 years who had participated in a phase I or in two phase III clinical trials of ozenoxacin 1% cream were analysed by age group: 0.5–<2, 2–<6, 6–<12, and 12–<18 years. Results: The combined population comprised 529 patients with non-bullous impetigo treated with ozenoxacin (n = 239), vehicle (n = 201), or retapamulin as internal validation control (n = 89). Studies were well matched for extent and severity of impetigo and therapeutic schedule (twice daily application for 5 days). The clinical success rate after 5 days’ treatment (day 6–7, end of therapy), and microbiological success rates after 3–4 days’ treatment and at the end of therapy, were significantly higher with ozenoxacin than vehicle (p < 0.0001 for all comparisons). Clinical and bacterial eradication rates were higher with ozenoxacin than vehicle in each age group. No safety concerns were identified with ozenoxacin. One (0.3%) of 327 plasma samples exceeded the lower limit of quantification for ozenoxacin, but the low concentration indicated negligible systemic absorption. Conclusion: This combined analysis supports the efficacy and safety of ozenoxacin administered twice daily for 5 days. Ozenoxacin 1% cream is a new option to consider for treatment of non-bullous impetigo in children aged 6 months to <18 years.

1. Cyclosporin A absorption was examined after the instillation of approximately 2 mg/kg into four segments (mean length 15 cm) of rat small bowel, isolated in situ in fed Wistar female rats: SI (duodenum and proximal jejunum distal to the common bile duct); SII (distal jejunum); SIII (proximal ileum) and SIV (distal ileum). 2. Cyclosporin A concentrations in whole blood were assayed by an enzyme-mediated immunoassay for up to 4 h in samples drawn from the femoral vein and used to determine the following pharmacokinetic parameters: the area under the blood cyclosporin A concentration versus time curve (AUC, 0–4 h), the maximum blood concentration of cyclosporin A (Cmax.), the time to reach Cmax. (tmax.), the absorption half-life (t1/2a), the elimination half-life (t1/2λ), and the mean residence time (MRT). 3. Cyclosporin A absorption in SI (AUC, 991 μ l−1 h) was nearly double that in more distal segments and decreased progressively (SII, 533 μg l−1 h; SIII, 470 μg l−1 h; SIV, 419 μg l−1 h). There were corresponding differences in Cmax: 327 μg/l in SI and 201 μg/l, 169 μg/l and 151 μg/l in SII, SIII and SIV, respectively. Tmax. was shorter in SIV (0.9 h) than in other segments (1.3-1.5 h), but there were no significant differences between the segments for t1/2a, t1/2λ or MRT. 4. In the presence of continuous bile flow (diverted via a cannula for SIV), cyclosporin A absorption significantly increased by 23% in SI and by 50% in SIV, but the differential between absorption in SI and SIV was maintained. 5. We conclude that cyclosporin A is absorbed throughout the rat small intestine with the greatest absorption rate in the proximal duodenum and jejunum, and that bile significantly augments cyclosporin A absorption in both the proximal and particularly the distal small bowel.

Abstract. Brazil's CH4 emissions over the period 2010–2018 were derived for the three main sectors of activity: anthropogenic, wetland and biomass burning. Our inverse modelling estimates were derived from GOSAT (Greenhouse gases Observing SATellite) satellite measurements of XCH4 combined with surface data from Ragged Point, Barbados, and the high-resolution regional atmospheric transport model NAME (Numerical Atmospheric-dispersion Modelling Environment). We find that Brazil's mean emissions over 2010–2018 are 33.6±3.6Tgyr-1, which are comprised of 19.0±2.6Tgyr-1 from anthropogenic (primarily related to agriculture and waste), 13.0±1.9Tgyr-1 from wetlands and 1.7±0.3Tgyr-1 from biomass burning sources. In addition, between the 2011–2013 and 2014–2018 periods, Brazil's mean emissions rose by 6.9±5.3Tgyr-1 and this increase may have contributed to the accelerated global methane growth rate observed during the latter period. We find that wetland emissions from the western Amazon increased during the start of the 2015–2016 El Niño by 3.7±2.7Tgyr-1 and this is likely driven by increased surface temperatures. We also find that our estimates of anthropogenic emissions are consistent with those reported by Brazil to the United Framework Convention on Climate Change. We show that satellite data are beneficial for constraining national-scale CH4 emissions, and, through a series of sensitivity studies and validation experiments using data not assimilated in the inversion, we demonstrate that (a) calibrated ground-based data are important to include alongside satellite data in a regional inversion and that (b) inversions must account for any offsets between the two data streams and their representations by models.

Going Concerned is one of the considerations seen by investors before making an investment. Going concern audit opinion is an audit opinion issued by the auditor to determine whether the entity can maintain its life within a certain period of time. The object of research used in this study is the infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2018 - 2020. The sample of this study consisted of 44 companies so that the observation data obtained 132 data. The sampling technique used the purposive sampling method. The data analysis method used is the descriptive statistical test, classical assumption test of normality, multicollinearity, autocorrelation, regression model feasibility test, overall model fit test, coefficient of determination test, logistic regression model test, partial model significance test, and simultaneous test with SPSS application. version 25. The conclusion of this study shows that the profitability ratio has a negative effect on going-concern audit opinion. While the ratio of liquidity and solvency has no effect ongoing concern audit opinion. Keywords: Profitability, Liquidity, Solvency, Audit Opinion, Going Concern. References: Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25. Edisi 9.Semarang: Badan Penerbit Universitas Diponnegoro. Hery. (2015). Analisis Laporan Keuangan: Pendekatan Rasio Keuangan. Yogyakarta : CAPS (Center for Academic Publishing Service). Ikatan Akuntan Indonesia. (2011). PSA 29 Seksi 508: Laporan Auditor Independen Atas Laporan Keuangan. 29, 1–23. Indriyani (Akademi Maritim Nusantara), & Pandasari, T. (Universitas M. P. (2019). Pengaruh Current Ratio Dan Return On Asset (ROA) Terhadap Opini Audit Going Concern Perusahaan Pelayaran Yang Go Publik Periode 2012-2016. Jurnal Manajemen Dan Bisnis media ekonomi, XIX(1), 182–189. Institut Akuntan Publik Indonesia. (2011). PSA No. 30 SA Seksi 341. Standar Profesional Akuntan Publik, 30, 2. Investasi.kontan (2018), Ini yang jadi penyebab Turba alam manunggal (TRUB) didelisting, https://investasi.kontan.co.id/news/ini-yang-jadi-penyebab truba-alam-manunggal-trub-didelisting Irwanto, F., & Tanusdjaja, H. (2020). Pengaruh Profitabilitas, Likuiditas, dan Solvabilitas terhadap Opini Audit Terkait Going Concern (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015-2017). Jurnal Multiparadigma Akuntansi Tarumanagara, 2(1), 298–307. Jensen, Michael C. dan W.H. Meckling. (1976). Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure, Journal of Financial Economics 3. Hal 305-360. Kasmir. (2017). Analisis Laporan Keuangan. Jakarta: PT Rajagrafindo Persada. Miraningtyas, A. S. A., & Yudowati, S. P. (2019). Pengaruh Likuiditas, Reputasi Auditor dan Disclossure terhadap pemberian Opini Audit Going Concern (Studi Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017) Anindya. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 3(3), 76–85. Mutsanna, H., & Sukirno, S. (2020). Faktor Determinan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018. Nominal: Barometer Riset Akuntansi Dan Manajemen, 9(2), 112–131. Petronela, T. A. (2004). Pertimbangan going concern perusahaan dalam pemberian opini audit. Fakultas Ekonomi Universitas Katolik Indonesia Atma Jaya, 1(1996), 46–55. Rahmadona, S., Sukartini, & Djefris, D. (2019). Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017). Akuntansi Dan Manajemen, 14(1), 15–42. Rahman, M. A., & Ahmad, H. (2018). Pengaruh Likuiditas, Profitabilitas, dan Solvabilitas Terhadap Opini Audit Going Concern. Jurnal Akuntansi, 1(2), 44–55. Riyadi, T. (2019). Analisis Pengaruh Rasio Profitabilitas, Likuiditas, Solvabilitas dan Arus Kas Terhadap Opini Audit (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia). Jurnal Renaissance, 4(1), 465–478. Sahamok,net (2018), Saham delisting 2018 di BEI, akses 21 Januari 2020, Sartono, Agus. 2010. Menejemen Keuangan Teori dan Aplikasi. Edisi 4. BPFE Yogyakarta Spence, M., 1973. Job market signaling. Quarterly Journal of Economics, 87: 355-374 Wijaya, S., Dewi, K., Monica, M., Tendatio, C., Sitepu, W. R. B., & Dinarianti, R. (2019). Pengaruh Audit Committee, Audit Quality, Solvability, dan Sales Growth terhadap Going Concern Audit Opinion pada Perusahaan Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Jesya (Jurnal Ekonomi & Ekonomi Syariah), 2(2), 17–38.

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Ключові слова: пам’ять, ідентичність, національна ідентичність, комеморація, кмеморативні практики. Анотація Національна ідентичність, з одного боку, є однією з фундаментальних ідентичностей, тобто, вона може служити орієнтиром для людини навіть тоді, коли інші (професійні, родинні, класові) швидко змінюються внаслідок трансформації суспільства. З іншого боку, зміни суспільства, його соціальних інститутів (як агентів впливу) змінюють зміст і форми національної ідентичності членів суспільства. Відтак усталення тієї чи іншої моделі ідентичності здійснюється в певному соціальному контексті, який задає не тільки спектр альтернатив, але й набір різних комеморативних практик. 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1. Александров Г.А., Вяткина И.В., Скорцова Г.Г. Коррупционная и криминальная составляющие в факторах, обусловливающих инвестиционный климат региона // Региональная экономика: теория и практика, 2014. – №\ 14(341). 2. Васенко В.Е. Определение уровня развития региона на основе методики оценки устойчивого развития // Региональная экономика: теория и практика, 2013. – № 1(280). 3. Виниченко В.А., Баранова Н.В. Современный стратегический анализ: Практикум для магистрантов. – Казань: Бук, 2017. 4. Живаева Т.В., Владимирова О.Н., Горошко А.С. Экономико-статистическое исследование инновационного потенциала (на примере Красноярского края) // Вопросы инновационной экономики. – 2017. – Том 7. – № 3. – С. 201-210. – doi: 10.18334/vinec.7.3.38213 5. Клейнер В.Г. Коррупция в России, Россия в коррупции: есть ли выход? // Вопросы экономики.  2014.  № 6.  С. 81-96.  https://elibrary.ru/item.asp?id=21604352 6. Кондратьева Е.А. Процессы противодействия легализации (отмыванию) доходов, полученных преступным путём, и финансированию терроризма (ПОД/ФТ): категориальные подходы // Теневая экономика. – 2017. – Том 1. – № 1. – с. 31-46. – doi: 10.18334/tek.1.1.37716. 7. Конопляник А.А., Жигулина Е. Больной зуб экономики. как уровень коррупции влияет на объем прямых иностранных инвестиций? // Нефтегазовая вертикаль. – 2017. – № 17. – С. 6-11. – https://elibrary.ru/item.asp?id=36856164 8. Конференция «Инвестирование в России: возможности и трудности для французских компаний» была организована аудиторско-консалтинговой группой «Градиент Альфа Инвестментс Групп» и Ассоциацией экономистов Le Cercle Kondratieff («Кружок Кондратьева»), проходившая 23. 02. 2012 в Париже 9. Красноярский край. Инвестиционный портал. [Электронный ресурс]. URL: http://krskinvest.ru (дата обращения: 27. 11. 2018). 10. Кузнецова Е.И., Филатова И.В. Экономическая преступность и ее влияние на экономическую безопасность // Вестник Экономической безопасности, 2017. – № 3. – doi: 20.05.2019. 11. Подпятникова К.В., Савельева И.П. Оценка и анализ инвестиционного климата и инновационной активности в разрезе федеральных округов // Вестник Южно-уральского государственного университета. Серия: Экономика и менеджмент, 2013. – № 1. 12. Руйга И.Р. Перспективные направления инвестиционной политики Красноярского края // Вестник Сибирского государственного аэрокосмического университета им. академика М.Ф. Решетнева, 2014. – № 1-1(22). 13. Русина А.Н., Карпычева О.В. Моделирование сценарных условий прогнозирования кадровой потребности экономики региона // Экономика труда. – 2017. – Том 4. – № 4. – С. 309-322. – doi: 10.18334/et.4.4.38469 14. Статистика МВД. Statistika. [Электронный ресурс]. URL: https:// statistika-mvd (дата обращения: 18. 05. 2019). 15. Сухаренко А.Н. Влияние преступности и коррупции на инвестиционную привлекательность субъектов Дальневосточного федерального округа // Региональные проблемы. – 2015. – № 1. – c. 52-58. 16. Тимлев Е.А. Остановить коррупцию, хищения при реализации национальных проектов // Национальные интересы: приоритеты и безопасность. – 2009. – Т. 5. – № 5 (38). – С. 28-30. – https://elibrary.ru/item.asp?id=11725272 17. Указ Президента РФ от 12 мая 2009 г. № 537 “О Стратегии национальной безопасности Российской Федерации до 2020 года”. Гарант. [Электронный ресурс]. URL: https://www.garant.ru/products/ipo/prime/doc/95521 (дата обращения: 17.06.2019). 18. Яхъяев М.А. Особенности оценки эффективности инновационно-инвестиционных проектов и программ // Экономика и социум: современные модели развития. – 2017. – Том 7. – № 4. – с. 94-105.

Mycobacterium avium subspecies paratuberculosis (MAP) are Gram positive, aerobic, acid-fast, catalase positive bacteria. The Johne’s disease, caused by MAP, is a wasting disease found in all ruminants including cattle, sheep, goats, deer, camelids and wildlife ruminants. MAP has attracted hygienic attention due to the link between Crohn’s disease (CD) in humans and MAP presence in the gut of patients. The aims of this study are to investigate and monitor the serological prevalence and molecular identification rate of MAP in caprine feces and verify the MAP-negative goat farms in central-southern Taiwan. A total of 8486 blood samples were randomly collected between the years 2011 and 2015 from 321 caprine farms. The serum samples were assessed by commercial ELISA while 3015 fecal samples from 201 anti-MAP antibodies (MAP-Ab) negative herds were further molecularly examined by polymerase chain reaction (PCR) from year 2014 to 2015. The individual seroprevalence rate of caprine MAP in 2011, 2012, 2013, 2014 and 2015 was 0% (0/1032), 0% (0/429), 0% (0/1402), 0.14% (4/2917) and 0.07% (2/2706), respectively. Molecular identification rate of MAP in caprine fecal samples at MAP-Ab negative farms accounted for 0.92% (14/1515) and 0.93 (14/1500), respectively, in the years 2014 and 2015. Meanwhile, there was no association between the MAP seroprevalence and the sampling regions or years at farm or individual level. The seroprevalence data revealed in this study highlighted the rising prevalence of caprine MAP and the link of MAP to farmed ruminant species and its possible implications in hygienic aspects.

Smoking under the Tsars: A History of Tobacco in Imperial Russia. Tricia Starks. (Ithaca, NY: Cornell University Press, 2018), xiii + 320 pp. ISBN 978-1-5017-2205-9.White Fox and Icy Seas in the Western Arctic: The Fur Trade, Transportation and Change in the Early Twentieth Century. John R. Bockstoce. (New Haven and London: Yale University Press, 2018), 327 pp., index, illustrations, maps, $40.00 (hardback). ISBN 978-0-300-22179-4.Delo—Tabak: Polveka fabriki “Iava” glazami ee rukovoditelia. Leonid Sinel’nikov. (Moscow: Delo, 2017), 511 pp., ISBN: 978-5-7749-1260-5.Life Histories of Etnos Theory in Russia and Beyond. David G. Anderson, Dmitry V. Arzyutov and Sergei S. Alymov, eds. (Cambridge, UK: Open Book Publishers, 2019), 425 pp., https://doi.org/10.11647/OBP.0150, ISBN 9781783745449.

ABSTRAK Pesatnya perkembangan perbankan syariah di Indonesia menimbulkan tantangan baru bagi bank syariah untuk lebih mendiversifikasi kegiatannya. Penelitian ini bermaksud untuk menganalisis dampak diversifikasi dan karakteristik bank pada profitabilitas bank umum syariah di Indonesia tahun 2015-2019 secara parsial maupun simultan. Diversifikasi diproksikan dengan diversifikasi pembiayaan berdasarkan akad dan diversifikasi pendapatan yang diukur menggunakan 1 - HHI (Herfindahl-Hirschman Index), sedangkan karakteristik bank diproksikan dengan non-performing financing dan ukuran bank. Menggunakan pendekatan kuantitatif dengan metode regresi data panel. Hasil menunjukkan secara parsial diversifikasi pembiayaan dan risiko pembiayaan berdampak signifikan negatif, ukuran bank berdampak positif signifikan, sedangkan diversifikasi pendapatan tidak berdampak signifikan terhadap profitabilitas BUS di Indonesia. Secara simultan diversifikasi dan karakteristik bank berpengaruh signifikan terhadap profitabilitas BUS di Indonesia. Kata Kunci: Profitabilitas, diversifikasi pembiayaan, diversifikasi pendapatan, risiko pembiayaan, ukuran bank. ABSTRACT The rapid development of Islamic banking in Indonesia creates a new challenge for sharia banks to diversify. This study aims to investigate the impact of diversification and bank characteristics on the profitability of sharia commercial banks in Indonesia in 2015-2019 partially and simultaneously. In this study, diversification was proxied by financing diversification based on contracts and revenue diversification measured using 1 - HHI (Herfindahl-Hirschman Index), while bank characteristics were proxied by non-performing financing and bank size. Using a quantitative approach with panel data regression analysis. This study uses purposive sampling. The results show that partially, diversification and financing risk has a significant negative impact, bank size has a significant positive impact, while income diversification does not have a significant impact on the profitability of sharia commercial banks in Indonesia. Simultaneously, diversification and bank characteristics have a significant effect on the profitability of sharia commercial banks in Indonesia. Keywords: Profitability, financing diversification, income diversification, financing risk, and bank size. DAFTAR PUSTAKA Al-Harbi, A. (2019). The determinants of conventional banks profitability in developing and underdeveloped OIC countries. Journal of Economics, Finance and Administrative Science, 24(47), 4–28. https://doi.org/10.1108/JEFAS-05-2018-0043 Alkhouri, R., & Arouri, H. (2018). The effect of diversification on risk and return in banking sector Evidence from the Gulf Cooperation Council countries. International Journal of Managerial Finance, 15(1), 100-128. https://doi.org/10.1108/IJMF-01-2018-0024 Azmat, S., Skully, M., & Brown, K. (2015). Can Islamic banking ever become Islamic? Pacific Basin Finance Journal, 34, 253–272. https://doi.org/10.1016/j.pacfin.2015.03.001 Bougatef, K., & Korbi, F. (2018). The determinants of intermediation margins in Islamic and conventional banks. Managerial Finance, 44(6), 704–721. https://doi.org/10.1108/MF-11-2016-0327 Brigham, E. F., & Houston, J. F. (2010). Dasar-dasar manajemen keuangan. Jakarta: Salemba Empat. Chowdhury, M. A. F., & Rasid, M. E. S. M. (2017). Determinants of performance of Islamic banks in GCC countries: Dynamic GMM approach. Advances in Islamic Finance, Marketing, and Management, 49–80. https://doi.org/10.1108/9781786358981 Elsas, R., Hackethal, A., & Holzhäuser, M. (2010). The anatomy of bank diversification. Journal of Banking and Finance, 34(6), 1274–1287. https://doi.org/10.1016/j.jbankfin.2009.11.024 Fahmi, I. (2017). Analisis laporan keuangan. Bandung: CV. Alfabeta. Hermawan, D., & Fitria, S. (2019). Pengaruh CAR, NPF, FDR, dan BOPO terhadap profitabilitas dengan variabel kontrol size (Studi kasus pada PT. Bank Muamalat Indonesia periode 2010-2017). Diponegoro Journal of Management, 8, 59–68. Jumingan. (2006). Analisis laporan keuangan. Jakarta: PT. Bumi Aksara. Kabir, M. N., Worthington, A., & Gupta, R. (2015). Comparative credit risk in Islamic and conventional bank. Pacific Basin Finance Journal, 34, 327–353. https://doi.org/10.1016/j.pacfin.2015.06.001 Lam, T., & Nguyen, A. (2018). Diversification and bank efficiency in six ASEAN countries. Global Finance Journal, 37, 57–78. https://doi.org/10.1016/j.gfj.2018.04.004 Lee, S. P., & Isa, M. (2017). Determinants of bank margins in a dual banking system. Managerial Finance, 43(6), 630-645. https://doi.org/10.1108/MF-07-2016-0189 Lestari, W. A., Tanuatmodjo, H., & Cakhyaneu, A. (2020). Diversification of financing as an effort to increase profitability at Islamic comercial banks in Indonesia. Review of Islamic Economics and Finance, 3(1), 17–28. https://doi.org/10.20414/iqtishaduna.v11i1.1131 Masruroh, M. (2018). Diversifikasi pembiayaan sebagai upaya peningkatan profitabilitas di bank syariah. Al-Tijary, 3(2), 117. https://doi.org/10.21093/at.v3i2.1102 Menicucci, E., & Paolucci, G. (2016). The determinants of bank profitability: Empirical evidence from European banking sector. Journal of Financial Reporting and Accounting, 14(1), 86-115. https://doi.org/10.1108/JFRA-05-2015-0060 Meslier, C., Tacneng, R., & Tarazi, A. (2014). Is bank income diversification beneficial ? Evidence from an emerging economy. Journal of International Financial Markets, Institutions & Money, 31, 97–126. https://doi.org/10.1016/j.intfin.2014.03.007 Meyrantika, D. N., & Haryanto, M. (2017). Analisis permodalan, penyaluran dana, diversifikasi pendapatan, NIM dan risiko kredit terhadap kinerja keuangan perbankan (Studi empiris BUSN yang terdaftar di BEI periode 2012-2015). Diponegoro Journal of Management, 6, 1–13. Moudud-Ul-Huq, S. (2019). Can BRICS and ASEAN-5 emerging economies benefit from bank diversification? Journal of Financial Regulation and Compliance, 27(1), 43–69. https://doi.org/10.1108/JFRC-02-2018-0026 Muhammad. (2016). Manajemen keuangan syariah: Analisis fiqh & keuangan. Yogyakarta: UPP STIM YKPN. Paltrinieri, A., Dreassi, A., Rossi, S., & Khan, A. (2020). Risk-adjusted profitability and stability of Islamic and conventional banks: Does revenue diversification matter ? Global Finance Journal, July 2018. https://doi.org/10.1016/j.gfj.2020.100517 Purnamandari, N. P. A. L., & Badera, D. N. (2015). Kemampuan prediksi rasio keuangan dan ukuran bank pada risiko gagal bank. E-Jurnal Akuntasi Universitas Udayana, 2(12), 172–187. Ristia, H. Y. (2018). Faktor-faktor yang mempengaruhi profitabilitas bank umum syariah di Indonesia. Jurnal Ecodemica, 2(1), 74-85. Samad, A. (2016). Are Islamic banks’ non-bank deposits shock resistant ? A comparison with conventional banks: Evidence from Bahrain. Journal of Applied Finance & Banking, 6(5), 107–117. Sari, I. A., & Wiratno, A., Suyono, E. (2014). Pengaruh strategi diversifikasi dan karakteristik perusahaan terhadap kinerja perusahaan. Journal of Auditing, Finance, and Forensic Accounting, 2(1), 13–22. https://doi.org/10.21107/jaffa.v2i1.757 Setiawan, R., & Shabrina, A. (2018). Diversifikasi pendapatan, kepemilikan pemerintah, kinerja dan risiko bank. Jurnal Dinamika Ekonomi & Bisnis, 15(1), 49–59. https://doi.org/10.34001/jdeb.v15i1.917 Siyoto, S., & Sodik, M. A. (2015). Dasar metodologi penelitian. Yogyakarta: Literasi Media Publishing. Tjiptono. (2001). Manajemen pemasaran dan analisa perilaku konsumen. Yogyakarta: BPFE. Trinugroho, I., Risfandy, T., & Doddy, M. (2018). Competition, diversification, and bank margins: Evidence from Indonesian Islamic rural banks. Borsa Istanbul Review, 18(4), 349-358. https://doi.org/10.1016/j.bir.2018.07.006 Wu, J., Chen, L., Chen, M., & Nam, B. (2020). Diversification, efficiency and risk of banks: Evidence from emerging economies. 45(December 2020). https://doi.org/10.1016/j.ememar.2020.100720 Yusuf, M. (2017). Dampak indikator rasio keuangan terhadap profitabilitas bank umum syariah di Indonesia. Jurnal Keuangan dan Perbankan, 13(2), 141–151.

ABSTRAK Pesatnya perkembangan perbankan syariah di Indonesia menimbulkan tantangan baru bagi bank syariah untuk lebih mendiversifikasi kegiatannya. Penelitian ini bermaksud untuk menganalisis dampak diversifikasi dan karakteristik bank pada profitabilitas bank umum syariah di Indonesia tahun 2015-2019 secara parsial maupun simultan. Diversifikasi diproksikan dengan diversifikasi pembiayaan berdasarkan akad dan diversifikasi pendapatan yang diukur menggunakan 1 - HHI (Herfindahl-Hirschman Index), sedangkan karakteristik bank diproksikan dengan non-performing financing dan ukuran bank. Menggunakan pendekatan kuantitatif dengan metode regresi data panel. Hasil menunjukkan secara parsial diversifikasi pembiayaan dan risiko pembiayaan berdampak signifikan negatif, ukuran bank berdampak positif signifikan, sedangkan diversifikasi pendapatan tidak berdampak signifikan terhadap profitabilitas BUS di Indonesia. Secara simultan diversifikasi dan karakteristik bank berpengaruh signifikan terhadap profitabilitas BUS di Indonesia. Kata Kunci: Profitabilitas, diversifikasi pembiayaan, diversifikasi pendapatan, risiko pembiayaan, ukuran bank. ABSTRACT The rapid development of Islamic banking in Indonesia creates a new challenge for sharia banks to diversify. This study aims to investigate the impact of diversification and bank characteristics on the profitability of sharia commercial banks in Indonesia in 2015-2019 partially and simultaneously. In this study, diversification was proxied by financing diversification based on contracts and revenue diversification measured using 1 - HHI (Herfindahl-Hirschman Index), while bank characteristics were proxied by non-performing financing and bank size. Using a quantitative approach with panel data regression analysis. This study uses purposive sampling. The results show that partially, diversification and financing risk has a significant negative impact, bank size has a significant positive impact, while income diversification does not have a significant impact on the profitability of sharia commercial banks in Indonesia. Simultaneously, diversification and bank characteristics have a significant effect on the profitability of sharia commercial banks in Indonesia. Keywords: Profitability, financing diversification, income diversification, financing risk, and bank size. DAFTAR PUSTAKA Al-Harbi, A. (2019). The determinants of conventional banks profitability in developing and underdeveloped OIC countries. Journal of Economics, Finance and Administrative Science, 24(47), 4–28. https://doi.org/10.1108/JEFAS-05-2018-0043 Alkhouri, R., & Arouri, H. (2018). The effect of diversification on risk and return in banking sector Evidence from the Gulf Cooperation Council countries. International Journal of Managerial Finance, 15(1), 100-128. https://doi.org/10.1108/IJMF-01-2018-0024 Azmat, S., Skully, M., & Brown, K. (2015). Can Islamic banking ever become Islamic? Pacific Basin Finance Journal, 34, 253–272. https://doi.org/10.1016/j.pacfin.2015.03.001 Bougatef, K., & Korbi, F. (2018). The determinants of intermediation margins in Islamic and conventional banks. Managerial Finance, 44(6), 704–721. https://doi.org/10.1108/MF-11-2016-0327 Brigham, E. F., & Houston, J. F. (2010). Dasar-dasar manajemen keuangan. Jakarta: Salemba Empat. Chowdhury, M. A. F., & Rasid, M. E. S. M. (2017). Determinants of performance of Islamic banks in GCC countries: Dynamic GMM approach. Advances in Islamic Finance, Marketing, and Management, 49–80. https://doi.org/10.1108/9781786358981 Elsas, R., Hackethal, A., & Holzhäuser, M. (2010). The anatomy of bank diversification. Journal of Banking and Finance, 34(6), 1274–1287. https://doi.org/10.1016/j.jbankfin.2009.11.024 Fahmi, I. (2017). Analisis laporan keuangan. Bandung: CV. Alfabeta. Hermawan, D., & Fitria, S. (2019). Pengaruh CAR, NPF, FDR, dan BOPO terhadap profitabilitas dengan variabel kontrol size (Studi kasus pada PT. Bank Muamalat Indonesia periode 2010-2017). Diponegoro Journal of Management, 8, 59–68. Jumingan. (2006). Analisis laporan keuangan. Jakarta: PT. Bumi Aksara. Kabir, M. N., Worthington, A., & Gupta, R. (2015). Comparative credit risk in Islamic and conventional bank. Pacific Basin Finance Journal, 34, 327–353. https://doi.org/10.1016/j.pacfin.2015.06.001 Lam, T., & Nguyen, A. (2018). Diversification and bank efficiency in six ASEAN countries. Global Finance Journal, 37, 57–78. https://doi.org/10.1016/j.gfj.2018.04.004 Lee, S. P., & Isa, M. (2017). Determinants of bank margins in a dual banking system. Managerial Finance, 43(6), 630-645. https://doi.org/10.1108/MF-07-2016-0189 Lestari, W. A., Tanuatmodjo, H., & Cakhyaneu, A. (2020). Diversification of financing as an effort to increase profitability at Islamic comercial banks in Indonesia. Review of Islamic Economics and Finance, 3(1), 17–28. https://doi.org/10.20414/iqtishaduna.v11i1.1131 Masruroh, M. (2018). Diversifikasi pembiayaan sebagai upaya peningkatan profitabilitas di bank syariah. Al-Tijary, 3(2), 117. https://doi.org/10.21093/at.v3i2.1102 Menicucci, E., & Paolucci, G. (2016). The determinants of bank profitability: Empirical evidence from European banking sector. Journal of Financial Reporting and Accounting, 14(1), 86-115. https://doi.org/10.1108/JFRA-05-2015-0060 Meslier, C., Tacneng, R., & Tarazi, A. (2014). Is bank income diversification beneficial ? Evidence from an emerging economy. Journal of International Financial Markets, Institutions & Money, 31, 97–126. https://doi.org/10.1016/j.intfin.2014.03.007 Meyrantika, D. N., & Haryanto, M. (2017). Analisis permodalan, penyaluran dana, diversifikasi pendapatan, NIM dan risiko kredit terhadap kinerja keuangan perbankan (Studi empiris BUSN yang terdaftar di BEI periode 2012-2015). Diponegoro Journal of Management, 6, 1–13. Moudud-Ul-Huq, S. (2019). Can BRICS and ASEAN-5 emerging economies benefit from bank diversification? Journal of Financial Regulation and Compliance, 27(1), 43–69. https://doi.org/10.1108/JFRC-02-2018-0026 Muhammad. (2016). Manajemen keuangan syariah: Analisis fiqh & keuangan. Yogyakarta: UPP STIM YKPN. Paltrinieri, A., Dreassi, A., Rossi, S., & Khan, A. (2020). Risk-adjusted profitability and stability of Islamic and conventional banks: Does revenue diversification matter ? Global Finance Journal, July 2018. https://doi.org/10.1016/j.gfj.2020.100517 Purnamandari, N. P. A. L., & Badera, D. N. (2015). Kemampuan prediksi rasio keuangan dan ukuran bank pada risiko gagal bank. E-Jurnal Akuntasi Universitas Udayana, 2(12), 172–187. Ristia, H. Y. (2018). Faktor-faktor yang mempengaruhi profitabilitas bank umum syariah di Indonesia. Jurnal Ecodemica, 2(1), 74-85. Samad, A. (2016). Are Islamic banks’ non-bank deposits shock resistant ? A comparison with conventional banks: Evidence from Bahrain. Journal of Applied Finance & Banking, 6(5), 107–117. Sari, I. A., & Wiratno, A., Suyono, E. (2014). Pengaruh strategi diversifikasi dan karakteristik perusahaan terhadap kinerja perusahaan. Journal of Auditing, Finance, and Forensic Accounting, 2(1), 13–22. https://doi.org/10.21107/jaffa.v2i1.757 Setiawan, R., & Shabrina, A. (2018). Diversifikasi pendapatan, kepemilikan pemerintah, kinerja dan risiko bank. Jurnal Dinamika Ekonomi & Bisnis, 15(1), 49–59. https://doi.org/10.34001/jdeb.v15i1.917 Siyoto, S., & Sodik, M. A. (2015). Dasar metodologi penelitian. Yogyakarta: Literasi Media Publishing. Tjiptono. (2001). Manajemen pemasaran dan analisa perilaku konsumen. Yogyakarta: BPFE. Trinugroho, I., Risfandy, T., & Doddy, M. (2018). Competition, diversification, and bank margins: Evidence from Indonesian Islamic rural banks. Borsa Istanbul Review, 18(4), 349-358. https://doi.org/10.1016/j.bir.2018.07.006 Wu, J., Chen, L., Chen, M., & Nam, B. (2020). Diversification, efficiency and risk of banks: Evidence from emerging economies. 45(December 2020). https://doi.org/10.1016/j.ememar.2020.100720 Yusuf, M. (2017). Dampak indikator rasio keuangan terhadap profitabilitas bank umum syariah di Indonesia. Jurnal Keuangan dan Perbankan, 13(2), 141–151.

Introduction Planning the medical care management for cancer children is based, inter alia, on epidemiological data: morbidity and mortality rates in children with malignant neoplasms. Material and methods. The data of the public health care executive authorities of the constituent entities of the Russian Federation have been analyzed. These reports included data on morbidity, mortality, one-year mortality rates, and the period of the medical care delivery for children with oncological diseases in subjects. Results. Over past 6 years, the number of primary patients, identified annually (by 2011 - 3230, 2016 - 3875) increased by 20%; the number of patients under observation was increased by 34.8% (2011 - 17,958, 2016 - 24,207). The incidence increased by 9.8%: from 12.2 per 100,000 (0-17 years) in 2011 to 13.4 in 2016. The standardized mortality rate in 2011-2013 was 4 (per 100 thousand. 0-19 years), in 2014-2016 - 3.6 (per 100 thousand. 0-17 years). The one-year mortality rate decreased by 2%: from 10.8% in 2011 to 8.8% in 2016, the number of actively identified patients increased by 1.4% (in 2007 - 3.8%, in 2016 - 5.2%), the one-year mortality rate decreased by 5.9% (2007 - 14.7%, 2016 - 8.8%). Among causes of death the first place was occupied by leukemia, the second one - by tumors of the brain and spinal cord, the third - sarcomas of soft tissues. Conclusion. The noted dynamics demonstrates an increase in the detectability of oncological diseases in children, therefore, it indicates to the improvement of diagnostic methods. Taking into consideration the average world morbidity rate to account of 15 per 100 thousand children, it is possible to forecast a further increase in the incidence (detectability) of up to 4 500 primary patients by 2022. Thus, at present, an annual underreport is about 700(16%) patients. A low percentage of actively identified children shows the insufficient training of primary care physicians (district pediatricians) in pediatric oncology.

The industrial development era 4.0, many threats lurk children in the form of bad influence through books, videos, or other media and become a challenge for parents and teachers. Gender education and the introduction of personal identity are important given early on. This study aims to determine the effect of teacher knowledge on the implementation of gender education in early childhood. This research uses quantitative survey research methods with a simple linear regression design for data analysis. The respondents were 34 early childhood education teachers. The results show the data with the conclusion that the calculated value> t table and p-value (sig) of 0.001 (<0.05) which means that there is a significant influence on teacher knowledge about early childhood gender education. Research suggests about how to improve gender education in early childhood education and create learning modules for early childhood teacher guidance. Keywords: Early gender education, Teacher knowledge about gender education References: Adoniou, M. (2015). Teacher knowledge: a complex tapestry. Asia-Pacific Journal of Teacher Education, 43(2), 99–116. https://doi.org/10.1080/1359866X.2014.932330 Awaji M, A. K. (2016). Analysis of workrelated injuries among health care workers in armed forces hospi-tal southern region, kingdom of saudi arabia. Br J Med Med Res., 15(4). Azwar, S. (2010). Sikap Manusia: Teori dan Pengukurannya Edisi 2. Yogyakarta: Pustaka Pelajar. Chapman, R. (2016). A case study of gendered play in preschools: how early childhood educators’ perceptions of gender influence children’s play. Early Child Development and Care, 186(8), 1271–1284. https://doi.org/10.1080/03004430.2015.1089435 Cherney, I. D., & Dempsey, J. (2010). Young children’s classification, stereotyping and play behaviour for gender neutral and ambiguous toys. Educational Psychology, 30(6), 651–669. https://doi.org/10.1080/01443410.2010.498416 Filipović, K. (2018). Gender Representation in Children’s Books: Case of an Early Childhood Setting. Journal of Research in Childhood Education, 32(3), 310–325. https://doi.org/10.1080/02568543.2018.1464086 Francis, B. (2010). Gender, toys and learning. Oxford Review of Education, 36(3), 325–344. https://doi.org/10.1080/03054981003732278 Frödén, S. (2019). Situated decoding of gender in a Swedish preschool practice. Ethnography and Education, 14(2), 121–135. https://doi.org/10.1080/17457823.2017.1422135 Ghozali, I. (2011). Aplikasi Analisis Mulivariante dengan Program IBM SPSS 19 Edisi 5. Semarang: Badan Penerbit Universitas Diponegoro. Huggins, V. (2014). Education 3-13 : International Journal of Primary , Elementary and Early Years Education Children at play : Learning gender in the early years. gray2011.p(November). https://doi.org/10.1080/03004279.2011.644316 La Paro, K. M., Van Schagen, A., King, E., & Lippard, C. (2018). A Systems Perspective on Practicum Experiences in Early Childhood Teacher Education: Focus on Interprofessional Relationships. Early Childhood Education Journal, 46(4), 365–375. https://doi.org/10.1007/s10643-017-0872-8 Lynch, M. (2015). Guys and dolls: a qualitative study of teachers’ views of gendered play in kindergarten. Early Child Development and Care, 185(5), 679–693. https://doi.org/10.1080/03004430.2014.950260 Meland, A. T., & Kaltvedt, E. H. (2019). Tracking gender in kindergarten. Early Child Development and Care, 189(1), 94–103. https://doi.org/10.1080/03004430.2017.1302945 Muasya, J., & Kazungu, T. (2018). ‘The unfinished business’: Exploring teachers’ views on gender and pedagogical practices in public preschools in Nairobi county, Kenya. African Educational Research Journal, 6(1), 10–19. https://doi.org/10.30918/aerj.61.18.007 Notoatmodjo, S. (2014). Ilmu Perilaku Kesehatan. Jakarta: Rineka Cipta. Nursalam. (2014). Manajemen Keperawatan: Aplikasi Dalam Praktik Keperawatan Profesional. Jakarta: Salemba Medika. Papalia, D. E., & Duskin, R. (2015). Perkembangan Manusia. Jakarta: Salemba Humanika. Salawati, L., Herry, N., & Putra, A. (2014). Analisis Tindakan Keselamatan Dan Kesehatan Kerja Perawat Dalam Pengendalian Infeksi Nosokomial Di Ruang ICU RSUD DR. Zainoel Abidin Banda Aceh. 14(3). Solehudin, M. (2018). Peran Guru Pai Dalam Mengembangkan Kecerdasan Emosional (EQ) Dan Kecer-dasan Spiritual (SQ) Siswa Smk Komputama Majenang. Jurnal Tawadhu, 1(3). Sulastri, S., & Ahmad Tarmizi, A. T. (2017). Peran Orang Tua Dalam Pendidikan Anak Usia Dini. Raudhatul Athfal: Jurnal Pendidikan Islam Anak Usia Dini, 1(1), 61–80. https://doi.org/10.19109/ra.v1i1.1526 Suyadi. (2014). Teori pembelajaran anak usia dini, dalam kajian neourons. Bandung: PT Remaja Rosdakarya. Vanner, C. (2019). Examining gender safety in schools: Teacher agency and resistance in two primary schools in kirinyaga, kenya. Education Sciences, 9(1). https://doi.org/10.3390/educsci9010063 Warin, J., & Adriany, V. (2017). Gender flexible pedagogy in early childhood education. Journal of Gender Studies, 26(4), 375–386. https://doi.org/10.1080/09589236.2015.1105738 Wingrave, M. (2018). Perceptions of gender in early years. Gender and Education, 30(5), 587–606. https://doi.org/10.1080/09540253.2016.1258457 Wu, Y. P., Wu, J. F., Chen, Y. M., Han, L., Han, P. G., Wang, P., & Gao, F. (2015). Shyness and School Adjustment Among Chinese Preschool Children: Examining the Moderating Effect of Gender and Teacher–Child Relationship. Early Education and Development, 26(2), 149–166. https://doi.org/10.1080/10409289.2015.970503 Zhukovskyi, V., & Kostiuk, O. (2015). Stages Of Gender Education In Canadian Secondary Schools. Comparative Professional Pedagogy, 5(2), 31–38. https://doi.org/10.1515/rpp-2015-0037

Penelitian bertujuan untuk mendeskripsikan dan menganalisis pemberdayaan masyarakat pedesaan melalui Program Sari Tani serta transformasikan nilai-nilai kewrirausahaan kepada masyarakat desa melaui Program Sari Tani di Kecamatan Insana Kabupaten Timor Tengah Utara. Metode yang digunakan adalah metode kualitatif. Hasil penelitian menunjukkan Target pengurangan KK Miskin selama 5 tahun RPJMD adalah Tahun 2010 sebesar 65,62% atau 36.225 KK, Tahun 2011 sebesar 61.92 % atau 34.182 KK, Tahun 2012 sebesar 58.22 % atau 32.139 KK, Tahun 2013 54.52 % atau 30.097 KK, Tahun 201 sebesar 50.82 % = 28.054 KK dan Tahun 2015 sebesar 47.12 % atau 26. 012 KK. Prosentase penurunan per tahun adalah: 3.7 %. Sehingga akumulasi penurunan prosentase kemiskinan di Kabupaten TTU selama lima tahun adalah sebesar 18.53%. Di tahun 2015 diharapkan jumlah KK miskin di TTU: 26.012 KK. Jumlah penduduk miskin di Kabupaten TTU menurut Data Terpadu PPLS tahun 2011 adalah 31.175 KK atau sebesar 55,54 % dari 56. 494 KK. Tahun 2012, data BPS menunjukkan bahwa jumlah penduduk miskin di Kabupaten Timor Tengah Utara: 51.200 jiwa atau 25.600 KK atau 44,47 %. Dalam implementasinya progran Sari Tani bertujuan meningkatkan populasi ternak. Tetapi dalam pelaksanaan Sari Tani belum berjalan baik yang disebabkan karena 1) masyarakat masih memposisikan dirinya sebagai obyek dalam program Sari Tani, sehingga cenderung untuk tidak pro aktif dalam pengelolaan dana; 2) Pendamping Kelompok Masyarakat (PKM) belum memahami tupoksinya secara baik dan benar; 3) Unit Pelaksana Sari Tani (UPST) belum memahami tupoksinya secara baik dan benar; 4) Rendahnya dukungan Pemerintah Desa; 5) Sikap dan perilaku masyarakat yang masih terikat dengan budaya (adat istiadat) sehingga pola pikir terhadap program Sari Tani belum memadai. Kondisi ini menjadi tantangan dalam mentransformasi semangat kewirausahan bagi masyarakat dalam mengembangkan dirinya menjadi masyarakat yang madiri, terutama secara ekonomi. ©2017 dipublikasikan oleh Agrimor.

Сорт яровой мягкой пшеницы Красноярская 12 создан в Красноярском НИИСХ методом внутривидовой гибридизации и последующего индивидуального отбора из гибридной популяции, полученной от скрещивания селекционного образца РГ-5-1 и Лютесценс 325 (Алтайский край). Сорт включен в Государственный реестр селекционных достижений с 2015 года по Восточно-Сибирскому региону. Рекомендован для возделывания в Красноярском и Забайкальском крае, республиках Бурятия, Хакасия, Тыва. Представлены биологические, агрономические, технологические и морфологические признаки нового сорта. Экспериментальную часть работы проводили на опытных полях Красноярского НИИСХ, расположенных в наиболее засушливой части Красноярской лесостепи. Цель исследований – создать сорт пшеницы, сочетающий высокую продуктивность и устойчивость к недостатку влаги. Стандартный сорт для лесостепной зоны Омская 32, для южных районов Омская 33. Разновидность лютесценс. Сорт среднеспелый, вегетационный период 78–94 суток. За три года конкурсного сортоиспытания (2010–2012 гг.) средняя урожайность зерна у нового сорта составила 29,2 ц/га (от 25,5 до 31,2 ц/га), что на 5,8 ц/га выше стандарта Омская 32 и на 5,3 ц/га выше стандарта Омская 33. Сорт Красноярская 12 обладает комплексной устойчивостью к грибным заболеваниям. В условиях Красноярского НИИСХ он проявил устойчивость к бурой ржавчине, пыльной головне, стеблевой ржавчине. По качеству зерна сорт отнесен к ценным пшеницам. Обладает высокой экологической пластичностью. На отдельных сортоучастках Восточной Сибири прибавки урожая за 2013–2017 гг. составили от 2,1 до 7,2 ц/га по сравнению со стандартными сортами. Максимальная урожайность 59,1 ц/га получена в 2014 году в Республике Хакасия.

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh tracking error dan risiko terhadap kinerja reksa dana indeks syariah di Indonesia. Penelitian ini melakukan pengujian analisis regresi linier berganda pada lima sampel dengan menggunakan data nilai aktiva bersih dan return JII dan reksa dana indeks syariah yang terdaftar pada Otoritas Jasa Keuangan sampai Desember 2019. Hasil pengujian menunjukkan bahwa tracking error tidak memiliki pengaruh signifikan terhadap kinerja reksa dana indeks syariah dan tingkat risiko berpengaruh positif dan signifikan terhadap kinerja reksa dana indeks syariah. Kata kunci: Kinerja reksa dana indeks syariah, Tracking error, Risiko, Analisis regresi linier berganda. ABSTRACT This study aims to analyze the impact of tracking error and risk on Islamic index mutual fund performance in Indonesia. This study ran multiple linear regression analyses on five samples using the net asset values and returns of JII and Islamic index mutual funds that are listed in the Financial Services Authority using data until December 2019. The result showed that tracking error had no significant effect on the performance of Islamic index mutual funds, while the level of risk had a significant positive effect on the performance of Islamic index funds. Keywords: Islamic index mutual fund performance, Tracking error, Risk, Multiple linear regression analysis. DAFTAR PUSTAKA Adhi, N., Aji, D. P., & Winarni, W. (2021). Reksadana syariah dan konvensional di Indonesia. Jurnal Keunis (Keuangan Dan Bisnis), 9(2), 120-131. https://doi.org/10.32497/keunis.v9i2.2629 Agapova, A. (2011). Conventional mutual index funds versus exchange trade fund. Journal of Financial Markets, 14(2), 323–343. https://doi.org/10.1016/j.finmar.2010.10.005 Alam, N. (2013). A comparative performance analysis of conventional and Islamic exchange-traded funds. Journal of Asset Management, 14(1), 27–36. https://doi.org/10.1057/jam.2012.23 Anggara, A. W., & Yulianto, A. (2017). Analisis kinerja reksa dana saham dengan metode sharpe, treynor, dan jensen. Management Analysis Journal, 6(1), 13–22. Arifin, E. S. (2017). Kinerja reksadana saham syariah di Indonesia. Jurnal Ekonomi dan Bisnis, 17(1), 82–86. https://doi.org/10.30811/.v17i1.363 Asmoro, R. M. S., & Syaichu, M. (2022). Analisis pengaruh umur reksa dana, tingkat risiko, expense ratio, turnover ratio, dan market timing ability terhadap kinerja reksa dana saham syariah periode 2016-2020. Diponegoro Journal of Management, 11(2), 1–12. Basya, M. M., & Utami, B. S. A. (2021). Pengaruh alokasi aset, pemilihan saham dan tingkat risiko terhadap reksadana saham syariah di indonesia tahun 2015-2019. Al-Muraqabah: Journal of Management and Sharia Business, 1(1), 1–15. Benjelloun, H., & Abdullah A. M. A. (2009). Index funds and diversification in Saudi Arabia. International Journal of Islamic and Middle Eastern Finance and Management, 2(3), 201–212. https://doi.org/10.1108/17538390910986335 Biswas, S. (2015). Assessing market risk of Indian index funds. Global Business Review, 16(3), 511–523. https://doi.org/10.1177/0069966715569938 Charteris, A., & McCullough K. (2020). Tracking error Vs tracking difference: Does it matter?. Investment Analysts Journal, 49(3), 268–287. https://doi.org/10.1080/10293523.2020.1806480 Dorocáková, M. (2017). Comparison of ETF´s performance related to the tracking error. Journal of International Studies, 10(4), 154–165. https://doi.org/10.14254/2071-8330.2017/10-4/1 DSN MUI. (200). Fatwa DSN MUI No. 20/DSN-MUI/IX/2000 tentang pedoman pelaksanaan investasi untuk reksa dana syariah. Retrieved from http://mui.or.id/wp-content/uploads/files/fatwa/20-Pedoman_Investasi_Reksa_Dana.pdf Elton, E. J., Gruber, M. J., & Busse, J. A. (2004). Are investors rational? Choices among index funds. The Journal of Finance, 59(1), 261–288. https://doi.org/10.1111/j.1540-6261.2004.00633.x Fama, E. F., & French, K. R. (2010). Luck versus skill in the cross-section of mutual fund returns. Journal of Finance, 65(5), 1915–1947. https://doi.org/10.1111/j.1540-6261.2010.01598.x Frino A., & Gallagher D. R. (2001) Tracking S&P 500 index funds. Journal of Portfolio Management, 28(1), 44–55. https://doi.org/10.3905/jpm.2001.319822 Gani, I., & Amalia S. (2018). Alat analisis data: Aplikasi statistik untuk penelitian bidang ekonomi dan sosial. Yogyakarta: Andi. Iman, N. (2008). Panduan singkat dan praktis: Memulai investasi reksa dana. Jakarta: Elex Media Komputindo. Johnson, B., Bioy H., Kellet A., & Davidson L. (2013). On the right track: Measuring tracking efficiency in ETFs. Journal of Index Investing, 4(3), 35–41. https://doi.org/10.3905/jii.2013.4.3.035 Kandarisa, A. (2014). Perkembangan dan hambatan reksadana syariah di Indonesia: Suatu kajian teori. Jurnal Akuntansi AKUNESA, 2(2), 1–18. Kostovetsky, L. (2003). Index mutual funds and exchange-traded funds. The Journal of Portfolio Management Summer, 29(4), 80–92. https://doi.org/10.3905/jpm.2003.319897 Kusumastiti, F., & Ryandono, M. N. H. (2019). Pengaruh risiko sistematis, market timing dan ukuran dana terhadap kinerja reksa dana pendapatan tetap syariah di Indonesia Periode 2014-1018. Jurnal Ekonomi Syariah Teori dan Terapan, 6(12), 2409–2421. https://doi.org/10.20473/vol6iss201912pp2409-2421 Lestari, W. R. (2015). Kinerja reksadana saham syariah dan reksadana saham konvensional. Jurnal Magister Manajemen, 1(1), 116–128. Mawikere, J. C. (2021). Performance analysis of money market mutual funds, fixed income mutual funds, mixed mutual funds, and stock mutual funds in Indonesia during the 2015-2020 period. International Journal of Economics, Business and Accounting Research, 5(4), 636-655. Muhammad. (2014). Dasar-dasar keuangan syariah. Yogyakarta: Ekonisia. Negoro W, E. D., Widiyanti, M., Andriana, I., & Taufik, T. (2022). Analisis perbandingan kinerja reksa dana saham konvensional dan reksa dana saham syariah pada reksa dana yang terdaftar di Otoritas Jasa Keuangan. Jurnal Manajemen dan Bisnis Sriwijaya, 19(4), 203–218. https://doi.org/10.29259/jmbs.v19i4.15868 Ojih, J. (2014). Index fund factor: The view beyond the wall. Open Journal of Social Sciences, 2(9), 193–198. http://dx.doi.org/10.4236/jss.2014.29033 Paliwal, R. (2014). Tracking errors of exchange traded funds and index funds. WCOT Working Papers, 1–24. Rivai, V., & Veithzal A. P. (2008). Islamic financial management. Jakarta: RajaGrafindo Persada. Rompotis, G. G. (2009). Interfamily competition on index tracking: The case of the vanguard ETFs and index funds. Journal of Asset Management, 10(4), 263–278. http://dx.doi.org/10.1057/jam.2009.11 Rudiyanto. (2016). Seri panduan investasi: Reksa dana untuk pemula. Jakarta: Elex Media Komputindo. Saritas, H. (2004). Indexing and index fund. Dokuz Eylul Universitesi Iktisadi ve Idari Bilimler Dergisi, 19(1), 31–44. Samsul, M. (2006). Pasar modal dan manajemen portofolio. Surabaya: Erlangga. Sarkar, S. S., Dutta S., & Dutta P. (2013). A review of Indian index funds. Global Business Review, 14(1), 89–98. https://doi.org/10.1177/0972150912466445 Sart, C. F. D., & Vuuren, G. W. V. (2021). Comparing the performance and composition of tracking error constrained and unconstrained portfolios. Quarterly Review of Economics and Finance, 81, 276–287. https://doi.org/10.1016/j.qref.2021.06.019 Sivakumar, S. (2017). A comparative study on the performance of index funds. International Journal of Current Research, 9(10), 60007–60011. Soemitra, A. (2009). Bank dan lembaga keuangan syariah. Jakarta: Kencana. Strydom, B., Charteris A., & McCullough K. (2016). The relative tracking ability of South African exchange traded funds and index funds. Investment Analysts Journal, 44(2), 117–133. https://doi.org/10.1080/10293523.2014.994454 Tandelilin, E. (2010). Portofolio dan investasi: Teori dan aplikasi. Yogyakarta: Kanisius. Yuliana, I. (2010). Investasi produk keuangan syariah. Malang: UIN-Maliki Press. Vanguard. (2014). Understanding tracking difference and tracking error. Retrieved from https://www.vanguard.com.hk/documents/understanding-td-and-te-en.pdf

ABSTRACT: Teacher performance has been the focus of educational policy reforms in recent decades for the professional development of teachers. The purpose of this study was to determine the effect of teaching experience and peer teaching skills on basic training on ECE teacher performance. This research uses ex-post facto quantitative method of comparative analysis and design by level. The population is all ECE teachers who attend basic-level education and training in Tangerang Regency, totaling 3358 people consisting of 116 male teachers and 3,242 female teachers. Data collection techniques using a questionnaire with data analysis include descriptive analysis. Requirements test analysis and inferential analysis. The results show that there are differences in the performance of ECE teachers between teachers with more than five years of teaching experience and less than five years, in the group of ECE teachers with high peer teaching skills and low peer teaching skills. The implication of this research is that it is hoped that various parties will become more active in aligning ECE teacher training so that it can improve the performance of ECE teachers. Keywords: teaching experience, peer teaching ability, tiered basic training, ECE teacher performance References: Adeyemi, T. (2008). Influence of Teachers’ Teaching Experience on Students’ Learning Outcomes in Secondary Schools in Ondo State, Nigeria. African Journal of Educational Studies in Mathematics and Sciences, 5(1), 9–19. https://doi.org/10.4314/ajesms.v5i1.38609 Ahmad, N. J., Ishak, N. A., Samsudin, M. A., Meylani, V., & Said, H. M. (2019). Pre-service science teachers in international teaching practicum: Reflection of the experience. Jurnal Pendidikan IPA Indonesia, 8(3), 308–316. https://doi.org/10.15294/jpii.v8i3.18907 Andrin, G. R., Etcuban, J. O., Watin, A. K. O., Maluya, R., Rocha, E. D. V, & Maulit, A. A. (2017). 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ABSTRACT: This study aims to examine the effect of health, education, and labor force moderated by urban population on the Human Development Index. This study uses a quantitative approach and a Moderated Regression Analysis technique with a sample of 25 OIC countries from 2010-2019 taken by purposive sampling method. The results showed that health, education, and the labor force affected the Human Development Index. While the urban population moderates the effect of health and the workforce on the Human Development Index, the urban population does not moderate the effect of education on the Human Development Index. This study has a novelty in the results of the study, namely the basic education variable which has a significant but negative effect on the Human Development Index. This research is limited to a sample of OIC member countries because more than 30% of poor countries with low income according to World Bank data are in OIC member countries, so it is hoped that this research will be able to provide references related to increasing the human development index to save them from poverty. Keywords: Education, Health, Human Development Index, Labor Force, Urban Population ABSTRAK: Penelitian ini bertujuan untuk menguji pengaruh kesehatan, pendidikan, dan angkatan kerja yang dimoderasi oleh kepadatan populasi terhadap Human Development Index. Penelitian ini menggunakan pendekatan kuantitatif dan teknik Moderated Regression Analysis dengan sampel 25 negara OKI dari tahun 2010-2019 yang diambil dengan metode purposive sampling. Hasil penelitian menunjukkan kesehatan dan angkatan kerja berpengaruh positif signifikan terhadap Human Development Index, namun pendidikan berpengaruh negatif signifikan terhadap Human Development Index. Urban population memoderasi pengaruh antara kesehatan dan angkatan kerja terhadap Human Development Index, namun urban population tidak memoderasi pengaruh pendidikan terhadap Human Development Index. Penelitian ini memiliki kebaruan dalam hasil penelitian, yaitu variabel pendidikan dasar yang justru berpengaruh namun negatif signifikan terhadap Human Development Index. Penelitian ini terbatas dilakukan pada sampel negara anggota OKI sebab lebih dari 30% negara miskin dengan pendapatan rendah menurut Data Bank Dunia adalah ada pada negara anggota OKI, sehingga diharapkan penelitian ini mampu memberikan referensi terkait peningkatan indeks pembangunan manusia untuk menyelamatkannya dari kemiskinan. Kata Kunci: Angkatan Kerja, Human Development Index, Kesehatan, Pendidikan, Urban Population. DAFTAR PUSTAKA Adom, K., & Asare-Yeboa, I. T. (2016). An evaluation of human capital theory and female entrepreneurship in sub-Sahara Africa: Some evidence from Ghana. International Journal of Gender and Entrepreneurship, 8(4), 402–423.doi:10.1108/IJGE-12-2015-0048 Alam, K. (2017). Poverty reduction through enabling factors. World Journal of Science, Technology and Sustainable Development, 14(4), 310–321.doi:10.1108/wjstsd-07-2016-0049 Alkire, S., & Shen, Y. (2017). Exploring multidimensional poverty in China: 2010 to 2014. Research on Economic Inequality, 25, 161–228.doi:10.1108/S1049-258520170000025006 Bakhtiari, S., & Meisami, H. (2010). An empirical investigation of the effects of health and education on income distribution and poverty in Islamic countries. International Journal of Social Economics, 37(4), 293–301.doi:10.1108/03068291011025255 Barkah, T., Rusgianto, S., & Wardhana, A. (2022). Impact of agricultural land and the output of agricultural products moderated with internet users toward the total export of agricultural product in three islamic South East Asian Countries. 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ABSTRAK Penerapan kebijakan Capital Buffer sangat diperlukan untuk meningkatkan kualitas permodalan bank Syariah. Di satu sisi bank menghadapi dilema untuk tetap mempertahankan keamanan modalnya, atau memilih untuk meningkatkan keuntungan usahanya. Adapun tujuan penelitian ini adalah untuk mengetahui Capital Buffer Bank Umum Syariah di Indonesia serta faktor-faktor yang mempengaruhinya dengan menggunakan metode kausalitas melalui pendekatan kuantitatif. Bank Umum Syariah (BUS) sebanyak 14 BUS menjadi populasi, sedangkan untuk sampel diambil sebanyak 12 BUS selama lima tahun dengan tekhnik purposive sampling. Adapun teknik analisis data yang digunakan adalah analisis regresi data panel dengan aplikasi Eviews9. Capital Buffer menjadi variable dependen sedangkan variabel independennya adalah tingkat risiko pembiayaan bermasalah (NPF), tingkat profitabilitas (ROE), ukuran bank (Size) dan tingkat likuiditas (FDR). Hasil penelitian menunjukkan secara parsial tingkat risiko pembiayaan (NPF) tidak berpengaruh terhadap Capital Buffer, tingkat profitabilitas tidak berpengaruh terhadap Capital Buffer, ukuran bank (Size) berpengaruh signifikan negatif terhadap Capital Buffer dan tingkat likuiditas berpengaruh signifikan negatif terhadap Capital Buffer. Implikasi dari penelitian ini yaitu besar atau kecilnya NPF serta tingkat profitabilitas yang dimiliki bank tidak akan terlalu berpengaruh terhadap ketersediaan Capital Buffer, namun semakin besar ukuran bank (aset) dan tingkat likuiditas yang dimiliki bank akan menjadikan Capital Buffer suatu bank dalam keadaan stabil sehingga dalam hal ini bank harus senantiasa meningkatkan kualitas asset dan cadangan likuiditasnya. Kata Kunci: Capital Buffer, NPF, ROE, Bank Size, FDR. ABSTRACT The implementation of the Capital Buffer policy is very much needed to improve the quality of Islamic bank capital. On the one hand, the bank faces a dilemma to maintain the safety of its capital, or choose to increase its business profits. The purpose of this study is to determine the Capital Buffer of Islamic Commercial Banks in Indonesia and the factors that influence it by using the causality method through a quantitative approach. As many as 14 Sharia Commercial Banks (BUS) became the population, while the sample was taken by 12 BUS for five years using purposive sampling technique. The data analysis technique used is panel data regression analysis using the Eviews9 application. Capital Buffer is the dependent variable, while the independent variables are the level of non-performing financing risk (NPF), profitability (ROE), bank size (Size) and liquidity level (FDR). The results showed that partially the level of financing risk (NPF) had no effect on the Capital Buffer, the level of profitability had no effect on the Capital Buffer, the size of the bank (Size) had a significant negative effect on the Capital Buffer and the level of liquidity had a significantly negative effect on the Capital Buffer. The implication of this research is that the size of the NPF and the level of profitability owned by the bank will not greatly affect the availability of Capital Buffers, but the larger the size of the bank (assets) and the level of liquidity owned by the bank will make the Capital Buffer of a bank in a stable condition so that in terms of Banks must always improve the quality of their assets and liquidity reserves. Keywords: Capital Buffer, NPF, ROE, Bank Size, FDR. DAFTAR PUSTAKA Agustuty, L., & Ruslan, A. (2019). Determinan capital buffer pada industri perbankan. Movere Journal, 1(2), 164-174. Andhika, Y. D., & Suprayogi, N. (2017). Faktor-faktor yang mempengaruhi capital adequacy ratio (CAR) bank umum syariah di Indonesia . Jurnal Ekonomi Syariah Teori dan Terapan, 4(4), 312-323. https://doi.org/10.20473/vol4iss20174pp312-323 Andiani, L., & Kurnia, K. (2017). Pengaruh risiko, profitabilitas, kebijakan dividen, ukuran, dan likuiditas bank terhadap capital buffer. Jurnal Ilmu dan Riset Akuntansi, 6(5), 2013-2031. Anjarwati, K. N., & Ibnu, H., & Madi, R. A. (2016). Determinant capital buffer studi kasus pada bank umum swasta nasional non devisa di Indonesia periode tahun 2012-2016. Jurnal Universitas Halu Oleo Kendari, 1-9. http://dx.doi.org/10.31227/osf.io/hrmnp Anggitasari, A. A. (2013). Hubungan simultan antara capital buffer dan risiko. Skripsi tidak dipublikasikan. Semarang: Universitas Diponegoro. Bayuseno, M. C., & Chabahib, M. (2014). Analisis faktor yang mempengaruhi capial buffer perbankan di Indonesia (Studi pada bank-bank konvensional go public periode 2010-2013). 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The determinants of capital buffer in the Turkish banking system. International Business Research, 6(1), 224-234. http://dx.doi.org/10.5539/ibr.v6n1p224 Haryanto, S. (2015). Determinan capital buffer: Kajian empirik industri perbankan nasional. Jurnal Ekonomi Modernisasi, 11(2), 108- 123. https://doi.org/10.21067/jem.v11i2.872 Hisan, U. F. C., & Septiarini, D. F. (2020). Pengaruh faktor fundamental dan variabel makroekonomi terhadap capital buffer bank syariah. Jurnal Ekonomi Syariah Teori dan Terapan, 7(2), 356-371. https://doi.org/10.20473/vol7iss20202pp356-371 Ichtiani, H., Sadalia, I., & Butar, N. A. B. (2017). Analysis of capital buffer in Indonesian banking. Proceedings of the 2017 International Conference on Organizational Innovation (ICOI 2017), 131, 128-132. https://dx.doi.org/10.2991/icoi-17.2017.21 Indrawati, N. K., Salim, U., Hadiwidjojo, D., & Syam, N. (2012). Manajemen risiko berbasis spritual Islam. 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Analisis hubungan jangka panjang dan jangka pendek antara NPL, ROE, SIZE dan LOTA terhadap capital buffer. Jurnal Performance, 22(2), 29-48. Rasyidin, D. (2016). Financing to deposit ratio (FDR) sebagai salah satu penilaian kesehatan bank umum syariah (Study kasus pada bank BJB syariah cabang Serang). Jurnal Ekonomi Keuangan dan Bisnis Islam, 7(1), 19-36. https://doi.org/10.32678/ijei.v7i1.34 Rohmana, Y. (2010). Ekonometrika teori dan aplikasi dengan eviews. Bandung: Laboratorium Pendidikan Ekonomi dan Koperasi. Sukmana, R., & Kholid, M. (2013). An assessment of liquidity policies with respect to Islamic and conventional banks: A case study of Indonesia. Qualitative Research in Financial Markets, 5(2), 126-138. https://doi.org/10.1108/QRFM-09-2011-0023. Shim, J. (2013). Bank capital buffer and portfolio risk: The influence of business cycleand revenue diversification. Journal of Banking & Finance 37(3), 761–772. https://doi.org/10.1016/j.jbankfin.2012.10.002 Siringoringo, R. (2012). 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Resumo: O Brasil vive hoje o aprofundamento de uma forte ofensiva neoliberal decorrente de mais uma ruptura institucional em 2016, conduzida pelas elites políticas e econômicas representativas do capital nacional e internacional, com suporte parlamentar, midiático e jurídico que fragilizou o estado democrático de direito e impôs graves retrocessos sociais e econômicos ao povo brasileiro. Nesse contexto, as forças populares e democráticas são desafiadas a intensificar os processos de mobilização social e de disputa eleitoral com o desafio de retomada da democracia e defesa de direitos já conquistados, além de avançar na construção de um projeto nacional popular. O presente artigo pretende contribuir com a análise da recente trajetória da sociedade brasileira, tendo por foco os dilemas e conquistas para enfrentamento das desigualdades sociais, enquanto base para um “projeto social de nação”. Palavras-chave: Conjuntura nacional. Desigualdade social. Projeto popular.Abstract: Brazil lives now deepening the strong neoliberal offensive due to another institutional rupture in 2016, conducted by political and economic elites which are representatives of national and international capital, with parliamentary, mass media and judiciary support, that fragilized the democratic state of law and imposed serious social and economic regressions to Brazilian people. Within this context, popular and democratic forces are challenged to intensify their processes of social mobilization and electoral dispute with the challenge of returning democracy and defending the already acquired rights, in addition to advance building a popular national project. This article is willing to contribute with the recent Brazilian society course analysis, focusing in dilemmas and achievements to fight against social inequalities, while it's a base to a "social project of nation".Keywords: National conjuncture. Social inequality. Popular project. 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One obstacle that can limit the growth and production of rice is low water availability. Therefore, a comprehensive study of the response of rice plants to drought is very important. The study was conducted in the greenhouse of the Faculty of Animal Husbandry and Agriculture, Diponegoro University, from April to August 2016. The study used a 3 x 3 factorial design with 3 replications. The first factor is three types of rice (Sidenuk, Way Apo Buru, Pepe) and the second factor is water stress treatment (KA <field capacity = enough water, field capacity (KL), water saturation (JA). The observed parameters are protein content, leaf levels rolling (number of leaves rolled), relative water content (RWC), water use efficiency (WUE), N, P, K uptake, rice protein content decreases with increasing water supply. The relative water content of rice plants decreases with increasing stress water that occurs in the limited water supply for the three types of rice Sidenuk rice has the lowest N seed content (2.1%) compared to Way Apo (3.0%) and Pepe (3.1%). The mineral content of P in both biomass and seeds is not really influenced by water stress, as well as K content of seeds. REFERENCES Badan Pusat Statistik. 2018. https://www.bps.go.id/dynamictable/2019/04/15/1608/luas-panen-produksi-dan-produktivitas-padi-menurut-provinsi-2018.html Darwesh, R, S,S. 2013. Improving growth of date palm plantlets grown undersalt stress with yeast and amino acids applications Annals of Agricultural Science (2013) 58(2), 247–256 Etienne P.I.D, S. Diquelou , M. Prudent, C. Salon., A. Maillard, and A.Ourry. 2018. Macro and Micronutrient Storage in Plants and Their Remobilization When Facing Scarcity: The Case of Drought. Agriculture 2018, 8, 14; 2-17. doi:10.3390/agriculture8010014 Farooq, M., S.M.A.Basra, A. 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Religious tolerance is a supporter of social harmony and brings a country to a better life. Instilling tolerance in early childhood is a challenge for early childhood educators. This study aims to describe the transformation of religious tolerance values ​​by teachers in early childhood education. This research is a type of qualitative case study research model with researchers as observer participants. This research produces the following findings, that (1) transformation of tolerance values ​​among religious communities, is explicitly not taught in Early Childhood Education (ECE) on the grounds that all students are of the same religion, (2) transformation of tolerance of values among religious students taught through learning integrated with other lessons, (3) although explicitly the values ​​of tolerance among religious students are not taught, but the values ​​of togetherness such as greeting, sharing something that is owned, and helping the needs of other students are taught by practicing at the same time. Keywords: Early Childhood Education, Tolerance Values in Religion References: Adams, K. (2019). Navigating the spaces of children’s spiritual experiences: influences of tradition(s), multidisciplinarity and perceptions. International Journal of Children’s Spirituality, 24(1), 29–43. https://doi.org/10.1080/1364436X.2019.1619531 Adams, K., Bull, R., & Maynes, M. L. (2016). 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The preliminary study showed that the main problem, however, faced by kindergarten students are lack of mathematics skill, such arithmetic ability in kindergarten Galis. Therefore, the present study aims to investigate the effectiveness of a modified bottle cap as an educational game tool towards enhancement of arithmetic ability. Samples were prepared for the quasi-experiment research design involving 60 children, aged 4-5 years. A detailed comparison is made between the experimental condition, consisted of 30 students, received the educational game tool activities and the control condition which consisted of 30 students, received the instructional activities as usual. Before and after two weeks of the intervention with the game tool of a modified bottle cap, measures of arithmetic ability were administered to either experiment or control class. The results of the study indicated that in the experiment class, children’s arithmetic ability increased significantly compared to children in the control class. The differences may have been due to the intervention. To conclude, the modified bottle cap as an educational game tool effective to improve children’s mathematics skill, especially for arithmetic ability. However, the findings required the extended study on other research methods and the bigger size of the samples. Keywords: Early Childhood, Modified bottle cap, Early Arithmetic Ability. References: Aqib, Zainal. (2010). Belajar dan Pembelajaran di Taman Kanak-Kanak. Bandung: Yrama Widya. Arsyad, A. (2017). Media Pembelajaran. PT Raja Grafindo Pursada. Aunio, Pirjo; Tapola, Anna; Mononen; and Niemivirta, M. (2016). Early Mathematics Skill Development, Low Performance, and Parental Support in the Finnish Context. In Blevins-Knabe; A.M.B. Austin (Ed.), Early Childhood Mathematic Skill Development in the home environment. 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Abstract Background Hip fractures in the older person are associated with high mortality rates (NICE, 2011). Up to 40% of patients never regain their pre-fracture mobility, 10-20% never return to live at home. The Irish Hip Fracture Database (IHFD) National Report 2017 recommends appointment of an orthogeriatric consultant in this hospital to achieve IHFD standards 4 to 6. Methods We analysed a subset of HIPE data collected for the IHFD in patients over 60 years over a three month period from September – November 2017 and compare it to September – November 2018 after introduction of an orthogeriatric service. We looked at geriatrician review, bone health assessment, falls assessment, discharge destination, 30-day re-admission rate and mortality during admission. Results There were 45 hip fracture patients in each group. In the 2017 group, mean age was 79, female 64%; compared to mean age of 80, female 62.2% in 2018. In 2018, after the appointment of an orthogeriatrician, 95.6% of patients were seen by a geriatrician compared to 4.4% in 2017. In 2018, 97.7% received bone health assessment compared to 26.8% in 2017. In 2018 95.3% received specialist falls assessment, compared to 2.4% in 2017. Mean length of stay was 18 days in 2018 versus 13 days in 2017. 2.2% of patients were discharged to convalescence in 2018, 26.7% in 2017. 57.8% of patients were discharged to off-site rehabilitation in 2018 compared to 40% in 2017. 2.2% patients died during admission in 2018, 8.9% in 2017. In 2018, 6.7% of patients were readmitted within 30 days, 8.8% in 2017. Conclusion Provision of rapid Comprehensive Geriatric Assessment to all hip fracture patients, reduces falls and fracture risk. There is evidence of improvement in IHFD standards 4-6, mortality rate and 30-day readmission rate. Moreover, the orthogeriatric service has led to increased referral to rehabilitation services ensuring optimal functional recovery.

Data on biology, ecology and fishery of asiatic smelt in the Uda River during its spawning migration are analyzed. The spawning begins in May-June in 2–11 km from the river mouth and lasts 3–10 days. Timing of its start varies from May 22 (2014 and 2018) to June 14 (2001), with 24 days difference. The spawning migration begins under the water temperature 6.0 оС, during the spawning the temperature varies from 6.2 to 11.9 оС. The river flow velocity on the spawning grounds is 1.2–2.6 m/s, the river depth varies from 0.3 to 2.5 m. Age of the spawners is 2–8 years, their length is 11.5–32.0 cm and weight 10.8–275.0 g, males usually prevail in number (63–81 %). Depending on the year-class strength, the fish in age of 3 or 4 years prevail among the spawners. After spawning, females leave the spawning grounds immediately — in that time their occurrence in the catches below the spawning grounds can reach 85 %. Size of the spawners decreases during the migration, for males the decreasing was from 19.0 to 15.0 cm in 2007, from 20.2 to 18.8 cm in 2014, from 19.3 to 16.6 cm in 2015, and from 19.4 to 16.0 cm in 2016, for females — from 21.0 to 18.0 cm in 2007, from 22.1 to 19.6 cm in 2014, from 21.3 to 19.0 cm in 2015, and from 24.5 to 16.1 cm in 2016. Annual increments of the smelt body length are 0.7–7.8 cm, on average 3.9 cm, for the body weight 17.1–39.9 g, on average 32.1 g. The minimum registered size of mature male and female was 11.5 and 13.0 cm, respectively. Percentage of the smelt with non-commercial size during spawning migration was 19.2 % in 2007, 0.4 % in 2014, 15.4 % in 2015, and 28.4 % in 2016. The group linear growth of asiatic smelt could be approximated by Bertalanffy equation: L = 30.5 [1 – e–0.317 (t – 0.533)]. Its body length dependence on weight is described by the equation of simple allometry: W = 0.002 L3.380 (determination r 2 = 0.92–0.99). The body weight depends on age as the function: Wt = 2.974t 2.136. Individual absolute fecundity of the smelt in the Uda varies from 11300 to 141300 eggs, on average 52500 eggs in 2016 and 50400 eggs in 2007; these values are close to the smelt fecundity in the Ulbeya and Inya rivers. The fecundity variation generally increases with the age: the registered ranges of absolute fecundity (thousand eggs) were, by age groups: 19.1 for 3 years, 53.5 for 4 years, 37.8 for 5 years, 57.5 for 6 years, and 60.3 for 7 years old fish, the ranges of relative fecundity (eggs/g of body weight) were: 864, 537, 565, 501, and 449 eggs/g for the same age groups. The total population fecundity was 32.7. 109 eggs in 2016. The individual absolute fecundity has the following dependencies on body length, weight, and age: AF(L) = 0.001 L3.437, AF(W) = 0.650 W0.986, and AF(t) = 1.661 t 2.250, respectively. The stock of asiatic smelt in the Uda is represented by migrating fish only. Its fishery was conducted by 8 companies, their total annual landing increased from 10 t in 2012 to 373 t in 2017 and slightly decreased recently: the mean landing for 2013–2019 was 276 t. The spawning biomass of smelt was estimated from 637 to 1734 t, by years, that was about 70 % of the biomass of mature smelt in the Shantar Sea.

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Las enfermedades respiratorias crónicas (ERC) son afecciones de distintos aspectos que comprometen tanto el funcionamiento pulmonar como las vías respiratorias.En tal sentido, esta investigación tuvo como objetivo determinar las características clínicas de las ERC más comunes, método de diagnóstico, sintomatología y tratamiento farmacológico, mediante una revisión bibliográfica en bases de datos atendiendo el contenido científico de cada estudio analizado. Los resultados muestran que los factores de riesgo en las ERC están relacionados entre otros, con la contaminación y el tabaquismo.Se evidencia que para definir adecuadamente los síntomas del paciente con ERC se deben de realizar los análisis y estudios adecuados de diagnóstico. Se concluye que los tratamientos farmacológicos deben aplicarse dependiendo del grado de severidad que presente el paciente tomando en cuenta los síntomas persistentes al momento de la consulta médica.En consecuencia, existen fármacos con distintas técnicas de aplicación, siendo la más utilizada la vía inhalatoria. Palabras Clave: Enfermedades respiratorias crónicas, tratamiento, fármacos. Referencias [1]J. Figueira y A. Pérez, "La enfermedad pulmonar obstructiva crónica (EPOC): ¿esa gran conocida?Reflexiones sobre cómo mejorar la calidad diagnóstica",Revista de Calidad Asistencial, vol. 32, nº 6, pp. 350-352, December 2017. [2]L. Pérez, "Cuidados paliativos para pacientes con insuficiencia respiratoria",Gac Sanit, vol. 32, nº 4, pp. 383-385, 2018 . [3]M. Duran, C. Mestres y M. Nogués, Fundamentos de farmacología para fisioterapeutas, Madrid: Editorial Médica Panamericana, 2017. [4]D. Durán y O. Vargas, "La enfermedad respiratoria crónica:reflexionesen el contexto del sistema de salud colombiano",Ciencias de la Salud, vol. 5, nº 2, pp. 106- 115, 2007. [5]A. Gómez, "Enfermedad pulmonar obstructiva crónica. Actualización en farmacoterapia", Farmacia Profesional , vol. 23, nº 2, pp. 38-46, 23 2009. [6]B. Rio, E. Hidalgo y J. Sienra, "Asma",BolMedHospInfant, vol. 66, nº 1, 2009. [7]F. Martín y A. Santiagosa, "Enfermedad pulmonar obstructiva crónica,"AMF, vol. 16, nº 4, pp. 184-193, 2020. [8]E. Mancilla, M. Medina, R. Barnica, D. Soto, R. Guerrero y Y. Zecua, "Prevalencia de rinitis alérgica en poblaciones de varios estados de México",Revista Alergia México, vol. 62, nº 3, pp. 196-201, 2015. [9]A. Bercedo, M. Callén y M. Guerra, Protocolo de Rinitis Alérgica, el pediatra de atención primaria y la rinitis alérgica, Asociación española de pediatría de Atención Primaria, Protocolo del GVR, 2016. [10]M. Llancaqueo y M. Zagolin, "Hipertensión Pulmo-nar:importancia de un diagnóstico precoz y tratamiento especifico",RMCLC, vol. 26, nº 3, pp. 344-356, 2015. [11]C. Prados y O. Rajas, Infecciones respiratorias, Monografías NEUMOMADRID, Madrid, 2015. [12]J. Fernandez, J. Garcia y F. Marin, "Enfermedad pulmonar obstructiva crónica (EPOC, tratamiento de la fase estable", Revista Española de Patologia Torácica, vol. 2, pp. 279-289, 2017. [13]A. Meneses, Farmacología respiratoria, Bilbao: SalusPlay, 2016. [14]J. Armijo, J. Flórez y A. Mediavilla, Farmacología humana, 6ta edición, Barcelona: Elseiver España, 2014. [15]A. Garcia y I. Mora, "Diagnóstico del asma", Rev Pediatr Aten Primaria", vol. 22, pp. 89-95, 2013. [16]J. Almegrof, J. Ancochea, B. C, M. Casanova J Calle, J. Soriano, J. Soler, J. Molina y M. M, "Guía española de la enfermedad pulmonar obstructiva crónica(GesEPOC) 2017,tratamiento farmacológico en fase estable",Revista de bronconeumonología, vol. 53, nº 6, pp. 324-335, 2017. [17]Junta de Andalucia , "Actualización del tratamiento farmacológico de la EPOC estable", Boletín Terapéutico Andaluz , vol. 34, nº 2, pp. 10-17, 2019. [18]J. Barberá, I. Blanco, A. Román, M. Gómez, R. Otero, R. Reyes, G. Pérez y S. E, "Guía de diagnostico y tratamiento de la hipertensión pulmonar:resumen derecomendaciones",Elseiver, vol. 54, nº 4, pp. 205-215, 2018. [19]M. Acebedo, A. Cano, V. Lopez y L. Viola, "Tratamiento controlador del asma: Montelukast vesus fluticasona", RPVCM, nº 216, pp. 22-24, 2014.

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In recent years, STEAM (Science, Technology, Engineering, Art, and Mathematics) has received wide attention. STEAM complements early childhood learning needs in honing 2nd century skills. This study aims to introduce a loose section in early childhood learning to pre-service teachers and then to explore their perceptions of how to use loose parts in supporting STEAM. The study design uses qualitative phenomenological methods. FGDs (Focus Group Discussions) are used as data collection instruments. The findings point to two main themes that emerged from the discussion: a loose section that supports freedom of creation and problem solving. Freedom clearly supports science, mathematics and arts education while problem solving significantly supports engineering and technology education. Keywords: Early Childhood Educators, Loose-part, STEAM References: Allen, A. (2016). Don’t Fear STEM: You Already Teach It! Exchange, (231), 56–59. Ansberry, B. K., & Morgan, E. (2019). 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El Ecuador es un estado de gobierno republicano, democrático, intercultural, participativo y de administración descentralizada, según lo establecido en la Constitución de la República del Ecuador vigente desde el 2008. La administración pública de los gobiernos autónomos descentralizados municipales, es un principio de autonomía política previsto en la constitución y facultado por derecho en las normas y reglamentos de los poderes legislativo, ejecutivo y control ciudadano. La investigación es de tipo cuantitativa, teniendo como soporte la recolección y tabulación de la información obtenida de la muestra establecida a los jefes de hogares en el cantón Isidro Ayora del Ecuador, con el carácter de garantizar los derechos fundamentales como el buen vivir, siendo este el que agrupa todas las necesidades básicas que pueden ser: acceso libre al agua, alimentos, participación ciudadana, seguridad, hábitat, salud, educación, vivienda, trabajo, justicia, entre otros aspectos que benefician a la sociedad. Palabras Clave: pobreza, administración pública, política pública, gestión pública. Referencias [1]Banco Mundial, INFORME ANUAL 2018 - Poner fin a la pobreza. Invertir para generar oportunidades, Washington: Banco Mundial, 2018, p. 90. [2]Gobierno Autónomo Descentralizado Municipal de Isidro Ayora, «PLAN DE DESARROLLO Y ORDENAMIENTO TERRITORIAL,» 15 Abril 2016. [En línea]. Disponible en: http://app.sni.gob.ec/sni-link/sni/PORTAL_SNI/data_sigad_plus/sigadplusdiagnostico/0960006850001_GAD%20ISIDRO%20AYORA%20PDYOT%20ACT%202014-2019_15-04-2016_05-21-05.pdf. [Último acceso: 2019] [3]P. Andrade y A. Puyana, La pobreza en América Latina - ¿Una dimensión olvidada de la integración económica regional?, 1a ed. ed., Buenos Aires: Consejo Latinoamericano de Ciencias Sociales - CLACSO, 2010, p. 143. [4]Gobierno Autónomo Descentralizado Municipal de Isidro Ayora, «Gobierno Autónomo Descentralizado Municipal de Isidro Ayora. (14 de Mayo de 2019). Bienvenidosa Isidro Ayora,» 2019. [En línea].Disponible en: http://www.isidroayora.gob.ec/nh.html. [Último acceso: 2019]. [5]Programa de las Naciones Unidas para el Desarrollo, «OBJETIVOS DE DESARROLLO SOSTENIBLE,» 2019. [En línea]. Disponible en: https://www.undp.org/content/undp/es/home/sustainable-development-goals.html. [Último acceso: 2019]. [6]H. Jaramillo Ordóñez y P. Jaramillo Luzuriaga, La justicia adminitrativa en el sistema oral, Primera ed., Loja: Offset Grafimundo, 2016, p. 323. [7]M. Méndez Juez, «Transparencia pública en la regeneración democrática: La necesidad de visibilizar las agendas institucionales en España,» Cuadernos de Gobierno y Administración Pública, vol. 4, nº 1, pp. 89-105, 2017. [8]J. M. Velázquez Gutiérrez, «Retroalimentando la etapa de terminación: Análisis de casos de políticas públicas,» Estudios Políticos, novena época, nº 38, pp. 163-189, mayo-agosto 2016. [9]V. D. García García, «Evaluación de políticas públicas juveniles en tres municipios del Estado de México (2013-2015),» Revista Latinoamericana de Ciencias Sociales, Niñez y Juventud, vol. 15, nº 1, pp. 403-418, 2017. [10]Centro Latinoamericano de Administración para el Desarrollo, «Gestión Pública Iberoamericana para el siglo XXI,» XL Reunión Ordinaria del Consejo Directivo del CLAD, pp. 1-23, 2010.

Статья посвящена анализу наиболее изученных культур неолита лесной полосы Прибалтики и Европейской части России (VII IV тыс. до н.э.). Для анализа были отобраны следующие признаки неолитического пакета: керамика, шлифованные деревообрабатывающие орудия, долговременные жилища, крупные могильники, святилища и предметы импорта. В результате исследования были выделены наиболее развитые культуры раннего и среднего неолита, с учетом данных, которые существуют на сегодняшний день. В ранних культурах было обнаружено от 1 до 3 признаков, в среднем неолите было обнаружено от 3 до 5 заявленных признаков. В ходе работы, был прослежен процесс неолитизации лесной полосы. Библиографические ссылки Археология Карелии / Отв. ред. М.Г. Косменко, С.И. Кочкуркина. Петрозаводск: КарНЦ РАН, 1996. 416 с. Габяшев Р.С. Население Нижнего Прикамья в V–III тысячелетиях до нашей эры. Казань: Ин-т истории им. Ш. Марджани АН РТ, 2003. 226 с. Герман К.Э. Культура сперрингс (современное состояние изучения) // Самарский научный вестник. Т. 7. № 3 (24). 2018. С. 225–230. Герман К.Э., Мельников И.В. Поселения мезолита - раннего неолита Южного Заонежья (Республика Карелия) // Мезолит и неолит Восточной Европы: хронология и культурное взаимодействие. / Отв. ред. С.А. Васильев, В.Я. Шумкин. СПб.: ИИМК РАН, МАЭ РАН, 2012. С. 57–68. Гусенцова Т.М. Мезолит и неолит Камско-Вятского междуречья. Ижевск: Изд-во Удмурт. ун-та, 1993. 237 с. Долбунова Е.В. Древнейшие керамические традиции в Днепро-Двинском Междуречье (7–6-го тыс. до н. э.). Дисс… канд. ист. наук. Санкт-Петербург, 2015. 380 с. Карманов В.Н. Неолит европейского Северо-Востока. Сыктывкар, 2008. 226 с. Карманов В.Н. Неолитическое население на европейском Северо-Востоке: обитание или пребывание? // Первобытные древности Евразии / Отв. ред. С.В. Ошибкина. М.: ИА РАН, 2012. С. 419–446. Костылева Е.Л. Артефакты из органических материалов из захоронений и «святилищ» могильника Сахтыш IIа (Центральная Россия) // Historia provinciae – журнал региональной истории. 2018. №4. С. 286−325. Костылёва Е.Л., Уткин А.В. Нео-энеолитические могильники Верхнего Поволжья и Волго-Окского междуречья: планиграфические и хронологические структуры. М.: ТАУС, 2010. 300 с. Лобанова Н.В. Новые данные о периодизации наскального искусства Онежского озера // Альманах североевропейских и балтийских исследований. 2016. № 1. С. 12−34. Лычагина Е.Л. Неолит Верхнего и Среднего Прикамья. Дисс... д-ра. ист. наук. Пермь, 2019. 632 с. Лычагина Е.Л., Цыгвинцева Т.А. Сравнительный анализ ранненеолитических культур Прикамья // Вестник Пермского университета. Серия История. 2013. №1 (21). С. 22−36. Мельников И.В. Святилища древней Карелии: (Палеоэтногр. очерки о культовых памятниках). Гос. ист.-архитектур. и этногр. музей-заповедник "Кижи". 1998. 133 с. Мельников И.В., Герман К.Э. Древние поселения южного Заонежья (мезолит – энеолит). Петрозаводск: ФГБУК «Государственный историко-архитектурный и этнографический музей-заповедник “Кижи”», 2013. 409 с. Никитин В.В. Итоги изучения каменного века в Марийском Поволжье // Поволжская археология. 2017. №3 (21). С. 168−189. Никитин В.В. Мезолит и неолит Марийского Полесья (эволюция, проблемы выделения культур) // Эволюция неолитических культур Восточной Европы (Санкт-Петербург, 15-17 мая, 2019) / Отв. ред. А.А. Выборнов, Е.В. Долбунова, Е.М. Колпаков, Е.С. Ткач. СПб.: ООО «Порто-Принт», 2019. С. 69−71. Хорошун Т.А. К вопросу смены культур в неолите раннем энеолите Карелии (по материалам памятников западного побережья Онежского озера) // Труды Карельского научного центра Российской академии наук. 2011. №6. С. 124−132. Хрусталева И.Ю. Постройки позднего этапа заселения памятника Сертея XIV: культурная атрибуция и возможности графической реконструкции // Самарский научный вестник. 2017. №3(20). С. 143−150. Цветкова Н.А. Ранний неолит Верхнего Поволжья: некоторые итоги изучения // Российский археологический ежегодник. № 1. / Глав. ред. Л.Б. Вишняцкий. СПб.: Изд-во С.-Петерб. ун-та, 2011. С. 148−182. Cilingiroglu, C. The concept of «Neolithic package»: considering its meaning and applicability // Documenta Praehistorica. 2005. Vol. XXXII. P. 1−13. Khrustaleva I., Roog R., Kholkina M., Kriiska A. Hunter-gatherer pit-houses in Stone Age Estonia // Archaeological and Anthropological Sciences. 2020. 12(2). 56. P. 1–17. Kriiska A., Oras E., Lõugas L., Meadows J., Lucquinand A., Craig O.E. Late Mesolithic Narva Stage in Estonia: pottery, settlement types and chronology // Estonian Journal of Archaeology. 2017. №1 (21). P. 52–86. Stutz L., Larsson L., Zagorska I. The persistent presence of the dead: Recent excavations at the huntergatherer cemetery at Zvejnieki (Latvia) // Antiquity. 2015. 87 (338) P. 1016–1029.

Background: Missing outcome data in clinical trials are important determinants of internal validity; however, its burden and risk in gestational diabetes mellitus (GDM) mothers supplemented with vitamin D remain poorly studied. Therefore, a systematic review and meta-analysis protocol is proposed here to study it. Methods: The English language publications, irrespective of its publication date, will be searched in electronic databases for randomized controlled trials studying the above outcome. The eligible trials will undergo the risk of bias assessment by the Cochrane tool. Data on its trial design, population characteristics, interventions compared, and the outcome will be abstracted. The prevalence and incidence (in risk ratio) of missing outcome data will be estimated meta-analytically. The statistical heterogeneity assessment will include the use of Chi2 and I2 statistics. For the explanation of any substantial heterogeneity, a meta-regression analysis will ensue. The statistical significance will be determined at P <0.05 and 95% CI. All analyses will be done in Stata statistical software. If the quantitative analysis is not possible, narrative reporting will happen. Results: The reporting of the review will follow the PRISMA guideline. Statistically significant pairwise meta-analysis finding's grading will occur by the GRADE approach. Conclusion: The proposed review will estimate the prevalence of missing outcome data in vitamin D supplemented GDM mothers in clinical trials and compare its risk with the placebo recipients. PROSPERO registration ID: CRD42020180634 References Quintanilla Rodriguez BS, Mahdy H. Gestational Diabetes. [Updated 2019 Dec 23]. StatPearls. Treasure Isl StatPearls Publ. 2020. Available from: https://www.ncbi.nlm.nih.gov/books/NBK545196/ Committee on Practice Bulletins—Obstetrics. ACOG Practice Bulletin No. 190: Gestational Diabetes Mellitus. Obstet Gynecol. 2018;131: e49–64. 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Objectives Health disparities are associated with poor outcomes related to public health. The objective of this study was to assess health disparities associated with influenza infection based on median household income and educational attainment. Methods We geocoded people with documented confirmed influenza infection by home address to identify the US Census 2010 tract in which they lived during 4 influenza surveillance seasons (2013-2014, 2015-2016, 2016-2017, and 2017-2018) in Rhode Island. We dichotomized influenza as severe if the person with influenza infection was hospitalized (ie, inpatient) or as nonsevere if the person was not hospitalized (ie, outpatient). We examined 2 socioeconomic factors: median household income (defined as low, medium low, medium high, and high) and educational attainment (defined as a ratio among people who completed <high school, high school, some college, or ≥bachelor’s degree). We calculated relative rates (RRs) to determine the associated level of risk for each socioeconomic factor. Results The incidence of influenza per 100 000 person-years was significantly higher in populations with low vs high median household income (620 vs 303; P < .001) and in populations with low vs high educational attainment (583 vs 323; P < .001). The RR of a severe infection in the quartile with the lowest educational attainment (0.57) was significantly higher than the RR in the other 3 quartiles of educational attainment (range, 0.36-0.39; P = .01). However, the RR of a severe infection was higher in the 3 quartiles of median household income (range, 0.38-0.40) than in the quartile with the lowest median household income (0.29). Conclusions People in Rhode Island with a lower socioeconomic status are at greater risk of an influenza infection than people with higher socioeconomic status. The reasons for these disparities require further investigation.

Приведены данные о находках адвентивного вида долгоносика Alcidodes karelinii (Boheman, 1844) (Coleoptera: Curculionidae) в Ставропольском крае. A. karelinii собран в июле и августе 2011, 2014, 2015 и 2020 гг. на разнотравной залежи, на краю поля с подсолнечником, в робиниевой лесополосе, в сорном разнотравье культурных участков. Материал собран методами энтомологического кошения и линий почвенных ловушек. Вид в регионе встречается спорадически, в местах обитания малочислен. Новые находки дополняют данные о распространении A. karelinii в Предкавказье.

The challenge for rural communities to provide quality education for early childhood in Indonesia is difficult. National politics, policies, and economic and cultural conditions affect the Early Childhood Education system, and Indonesia is a large multicultural country, so, even the quality of education is difficult. This study aims to look at the quality of children's education in Pandalungan. Using qualitative methods with ethnographic design, data collection techniques using interviews, observation, and documentation. The results showed that educational institutions for children in urban areas can be categorized quite high. However, for early childhood education services in Desa Sukorambi Pandalungan, the quality is quite poor. Research suggestions are the need for follow-up related to social, economic, cultural and environmental factors at the level of Pandalungan community awareness of early childhood education. Keywords: Early Childhood, Learning Quality, Pandalungan Community References: Bernal, R., & Ramírez, S. M. (2019). Improving the quality of early childhood care at scale: The effects of “From Zero to Forever.” World Development, 118, 91–105. https://doi.org/10.1016/j.worlddev.2019.02.012 Bers, M. U., González-González, C., & Armas-Torres, M. B. (2019). Coding as a playground: Promoting positive learning experiences in childhood classrooms. Computers and Education, 138, 130–145. https://doi.org/10.1016/j.compedu.2019.04.013 Biersteker, L., Dawes, A., Hendricks, L., & Tredoux, C. (2016). Center-based early childhood care and education program quality: A South African study. Early Childhood Research Quarterly, 36, 334–344. https://doi.org/10.1016/j.ecresq.2016.01.004 Burchinal, M. (2018). Measuring Early Care and Education Quality. Child Development Perspectives, 12(1), 3–9. https://doi.org/10.1111/cdep.12260 Church, A., & Bateman, A. (2019). Methodology and professional development: Conversation Analytic Role-play Method (CARM) for early childhood education. Journal of Pragmatics, 143(xxxx), 242–254. https://doi.org/10.1016/j.pragma.2019.01.022 Ciolan, L. E. (2013). Play to Learn, Learn to Play. Creating Better Opportunities for Learning in Early Childhood. Procedia - Social and Behavioral Sciences, 76, 186–189. https://doi.org/10.1016/j.sbspro.2013.04.096 Correia, N., Camilo, C., Aguiar, C., & Amaro, F. (2019). Children’s right to participate in early childhood education settings: A systematic review. Children and Youth Services Review, 100, 76–88. https://doi.org/10.1016/j.childyouth.2019.02.031 Cycyk, L. M., & Hammer, C. S. (2018). Beliefs, values, and practices of Mexican immigrant families towards language and learning in toddlerhood: Setting the foundation for early childhood education. Early Childhood Research Quarterly. https://doi.org/10.1016/j.ecresq.2018.09.009 Dick, C. & C. (2009). The Sistematic Design Of Instruction. New Jersey: Upper Saddle River. Grindal, T., Bowne, J. B., Yoshikawa, H., Schindler, H. S., Duncan, G. J., Magnuson, K., & Shonkoff, J. P. (2016). The added impact of parenting education in early childhood education programs: A meta-analysis. Children and Youth Services Review, 70, 238–249. https://doi.org/10.1016/j.childyouth.2016.09.018 Herbers, J. E., Cutuli, J. J., Jacobs, E. L., Tabachnick, A. R., & Kichline, T. (2019). Early childhood risk and later adaptation: A person-centered approach using latent profiles. Journal of Applied Developmental Psychology, 62(January), 66–76. https://doi.org/10.1016/j.appdev.2019.01.003 Hunkin, E. (2018). Whose quality? The (mis)uses of quality reform in early childhood and education policy. Journal of Education Policy, 33(4), 443–456. https://doi.org/10.1080/02680939.2017.1352032 Johson, J. E, & Roopnarine, J. L. (2011). Pendidikan anak usia dini dalam berbagai pendekatan. Jakarta: Kencana Prenada Media Group. Lucas, F. M. M. (2017). The Game as an Early Childhood Learning Resource for Intercultural Education. Procedia - Social and Behavioral Sciences, 237(June 2016), 908–913. https://doi.org/10.1016/j.sbspro.2017.02.127 Atwi Suparman. (2012). Desain Intruksional Modern. Jakarta: Erlangga. Mapiare, A. (2013). Tipe-tipe Metode Riset Kualitatif Untuk Eksplanasi Sosial Budaya Dan Bimbingan Konseling. Malang: Elang Emas & Prodi Bimbingan Dan Konseling Fakultas Ilmu Pendidikan Universitas Negeri Malang. Milner, K. M., Bhopal, S., Black, M., Dua, T., Gladstone, M., Hamadani, J., … Lawn, J. E. (2019). Counting outcomes, coverage and quality for early child development programmes. Archives of Disease in Childhood, 104, S3–S12. https://doi.org/10.1136/archdischild-2018-315430 Morrison, G. S. (2012). Dasar-dasar Pendidikan Anak Usia Dini. Jakarta: Indeks. Nutbrown, C. (2011). Key Concepts in Early Childhood Education and Care (2nd ed.). London: SAGE Publication Ltd. Perpres. Pelaksanaan Pencapaian Tujuan Pembangunan Berkelanjutan. , 6 Peraturan Presiden RI § (2017). Puspita, W. A. (2013). Multikulturalisme dalam Pendidikan Anak Usia Dini. Jurnal Ilmiah VISI P2TK PAUDNI, 8(2), 144–152. Raikes, A., Sayre, R., Davis, D., Anderson, K., Hyson, M., Seminario, E., & Burton, A. (2019). The Measuring Early Learning Quality & Outcomes initiative: purpose, process and results. Early Years, 39(4), 360–375. https://doi.org/10.1080/09575146.2019.1669142 Satrio Roefandi, P. (2019). Keluarga Pendalungan, Keluarga Berbasis Budaya Madura Atau Jawa? 10 Th Psychofest Conference, (March), 316–324. https://doi.org/10.31227/osf.io/v8g5b Stokoe, E. (2014). The Conversation Analytic Role-play Method (CARM): a method for training communication skills as an alternative to simulated role-play. Res. Lang. Soc. Interact, 47(3), 255–265. Sutarto, A. (2006). Sekilas Tentang Masyarakat Pandalungan. Jelajah Budaya 2006, 1–7. Suyadi. (2010). Psikologi Pendidikan Anak Usia Dini. Yogyakarta: Pustaka Insan Madani. Tapscott, D. (2011). Grown Up Digital: How the Net Generation Is Changing Your World. Bucharest: Publica. Wijana, W. D. (2014). Konsep-Konsep Dasar Pendidikan Anak Usia Dini. In UT. https://doi.org/10.1101/112268 Yoshikawa, H., Wuermli, A. J., Raikes, A., Kim, S., & Kabay, S. B. (2018). Toward High-Quality Early Childhood Development Programs and Policies at National Scale: Directions for Research in Global Contexts. Social Policy Report,31(1), 1–36. https://doi.org/10.1002/j.2379-3988.2018.tb00091.x

Studying physical science and then teaching it to children, as is known from decades of science education research, creates a huge problem of unknown origin. This study aims to develop a media and determine its effectiveness in increasing knowledge of physics for children. This research is a research and development with the stages of the ADDIE model to develop Roll Book media with the roll technique containing physical science material for early childhood. Data collection techniques were carried out through expert validation tests and field trial data. Analysis of effectiveness test data using a paired sample T-test statistical test. The results of the media effectiveness test showed an increase in knowledge of physics in the pre-test and pots-test. The summary of all the test results of the developed media shows that Roll Book products are effectively used to increase children's knowledge of physics. The concept of storybook media that has been developed in various interesting forms is expected to be an alternative solution for the scientific development of early childhood education studies. Keywords: Early childhood, Physical science, Roll book References: Angelica Torres, & Vitti, D. (2007). A Kinder Science Fair. Science and Children. Arsyad, A. (2013). Media Pembelajaran [Learning Media]. PT Raja Grafindo Persada. Branch, R. M. (2009). Instructional Design: The ADDIE Approach. Springer Science Business Media. California Department of Education. (2012). California Preschool Learning Foundations (Vol. 3). Sacramento. Charlesworth, R., & Lind, K. K. (2012). Math and Science for Young Children. Cengage Learning. https://books.google.co.id/books?id=p5x-3ir8mz4C Citra, A., Hapidin, D., & Akbar, Z. (2019). Pengaruh Model Pembelajaran dan Kemampuan Berpikir Kritis terhadap Pemahaman Sains Fisik. 3(1), 18–29. https://doi.org/10.31004/obsesi.v3i1.136 Dewi, T. H. S., Gunarhadi, & Riyadi. (2018). The Important of Learning Media Based on Illustrated Storybook for Primary School. Proceeding of International Conference on Child-Friendly Education, 233–236. Eshach, H., & Fried, M. N. (2005). Should Science Be Taught in Early Childhood? Journal of Science Education and Technology, 14(3), 315–336. Featherstone, S. (2003). The Little Book of Investigations: Little Books with Big Ideas. Featherstone Education Ltd. Fleer, M. (2015). How Preschools Environments Afford Science Learning. In M. Fleer & N. Pramling (Eds.), A Cultural-Historical Study of Children Learning Science: Foregrounding Affective Imagination in Play-based Settings(pp. 23–37). Springer Netherlands. https://doi.org/10.1007/978-94-017-9370-4_2 Fridberg, M., Jonsson, A., Redfors, A., Thulin, S., Fridberg, M., Jonsson, A., Redfors, A., Thulin, S., Jonsson, A., Redfors, A., & Thulin, S. (2019). Teaching chemistry and physics in preschool: A matter of establishing intersubjectivity establishing intersubjectivity. 0693. https://doi.org/10.1080/09500693.2019.1689585 Gitomer, D. H., & Zisk, R. C. (2015). Knowing What Teachers Know. Review of Research in Education, 39(1), 1–53. https://doi.org/10.3102/0091732X14557001 Greenfield, D. B., Jirout, J., Greenberg, A., Maier, M., & Fuccillo, J. (2009). Early Education and Development Science in the Preschool Classroom: A Programmatic Research Agenda to Improve Science Readiness. October 2014, 37–41. https://doi.org/10.1080/10409280802595441 Gur, C. (2011). Physics in preschool. International Journal of Physical Sciences, 6(4), 939–943. https://doi.org/10.5897/IJPS10.653 Hsiao, C.-Y., & Chang, Y.-M. (2015). A Study of the Use of Picture Books by Preschool Educators in Outlying Islands of Taiwan. International Education Studies, 9(1), 1. https://doi.org/10.5539/ies.v9n1p1 Kalogiannakis, M., Nirgianaki, G. M., & Papadakis, S. (2018). Teaching Magnetism to Preschool Children: The Effectiveness of Picture Story Reading. Early Childhood Education Journal, 46(5), 535–546. https://doi.org/10.1007/s10643-017-0884-4 Kamii, C., & Vries, R. De. (1993). Physical Knowledge in Preschool Education: Implications of Piaget’s Theory. Teachers College Press. Kelemen, D., Emmons, N. A., Seston Schillaci, R., & Ganea, P. A. (2014). Young Children Can Be Taught Basic Natural Selection Using a Picture-Storybook Intervention. Psychological Science, 25(4), 893–902. https://doi.org/10.1177/0956797613516009 Larasati, A., & Yulianti, D. (2014). Pengembangan Bahan Ajar Sains (Fisika) Tema Alam Semesta Terintegrasi Karakter dan berwawasan Konservasi [Development of Teaching Materials for Science (Physics) Themes of the Universe Integrated Character and Conservation insight]. Unnes Physic Education Journal, 3(2), 26–33. Lind, K. K. (2005). Exploring Science in Early Childhood Education. Thomson Delmar Learning. Lorente, L. M. (2017). Implementation of early childhood physical activity curriculum (SPARK) in the Central Valley of California ( USA ). Procedia - Social and Behavioral Sciences, 237(June 2016), 319–325. https://doi.org/10.1016/j.sbspro.2017.02.097 Marton, F. (2014). Necessary conditions of learning. Routledge. Mutmainnah, M., Nessa, R., Bukhari, B., Farhana Mohd Radzif, N., & Kurniawati, R. (2021). Development of Learning Media for Acehnese Culture Picture Books to Get to Know Local Culture in Early Childhood. Al-Athfal: Jurnal Pendidikan Anak, 7(1), 53–72. https://doi.org/10.14421/al-athfal.2021.71-05 Oppliger, P. A., & Davis, A. (2016). Portrayals of Bullying: A Content Analysis of Picture Books for Preschoolers. Early Childhood Education Journal, 44(5), 515–526. https://doi.org/10.1007/s10643-015-0734-1 Oskarsson, M., & Karlsson, K.-G. (1970). Health care or Atom bombs? Interest profiles connected to a science career in Sweden. Nordic Studies in Science Education, 7(2), 190–201. https://doi.org/10.5617/nordina.242 Phillips, E. C., & Sturm, B. W. (2013). Do Picture Books About Starting Kindergarten Portray the Kindergarten Experience in Developmentally Appropriate Ways? Early Childhood Education Journal, 41(6), 465–475. https://doi.org/10.1007/s10643-012-0560-7 Pramitasari, Muktia., Yetti, Elindra., & Hapidin. (2018). Pengembangan Media Sliding Book untuk Pengenalan Sains Kehidupan (Life Science) Kelautan untuk Anak Usia Dini [Development of Sliding Book Media for Introduction to Marine Life Science for Early Childhood]. 12(November), 221–230. https://doi.org/10.21009/JPUD.122.09 Saçkes, M., Akman, B., & Trundle, K. C. (2012). A Science Methods Course for Early Childhood Teachers: A Model for Undergraduate Pre-Service Teacher Education. Necatibey Faculty of Education Electronic Journal of Science and Mathematics Education, 6(2), 1–26. Sari, N. E., & Suryana, D. (2019). Thematic Pop-Up Book as a Learning Media for Early Childhood Language Development. JPUD - Jurnal Pendidikan Usia Dini, 13(1), 43–57. https://doi.org/10.21009/10.21009/jpud.131.04 Sjøberg, S., & Schreiner, C. (2010). The ROSE project—Overview and key findings. March 1–31. Skibbe, L. E., Thompson, J. L., & Plavnick, J. B. (2018). Preschoolers’ Visual Attention during Electronic Storybook Reading as Related to Different Types of Textual Supports. Early Childhood Education Journal, 46(4), 419–426. https://doi.org/10.1007/s10643-017-0876-4 Solfiah, Y. S., Risma, D., Hukmi, & Kurnia, R. (2020). Early Childhood Disaster Management Media Through Picture Story Books. JPUD - Jurnal Pendidikan Usia Dini, 14(1), 141–155. https://doi.org/10.21009/141.10 Thorson, R. M. (2017). Physical Science Teacher’s Guide. Henry David Thoreau In Context.https://doi.org/Https"//Doi.Org/10.1017/9781316569214.025 Thulin, S., & Jonsson, A. (2014). Child Perspectives and Children’ s Perspectives – a Concern for Teachers in Preschool. Educare, 2, 13–37. Thulin, S., & Redfors, A. (2017). Student Preschool Teachers’ Experiences of Science and Its Role in Preschool. Early Childhood Education Journal, 45(4), 509–520. https://doi.org/10.1007/s10643-016-0783-0 Woodard, C., & Davitt, R. (1987). Physical Science in Early Childhood. Thomas Publications.

ABSTRAK Pembiayaan merupakan sumber pendapatan dan sumber risiko terbesar bagi bank. Sehingga pengungkapan informasi akuntansi mengenai pembiayaan penting bagi pemegang saham untuk mengambil keputusan ekonomi. Tujuan penelitian ini untuk menguji tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah pada Bank Umum Syariah di Indonesia. Selain itu untuk menganalisis faktor-faktor yang mempengaruhi tingkat pengungkapan informasi tersebut. Sampel menggunakan 7 Bank Umum Syariah di Indonesia yang beroperasi dalam periode 2016-2020. Indeks rata-rata tidak tertimbang digunakan untuk mengukur tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah sesuai standar PSAK dan PAPSI 2013. Model analisis regresi data panel digunakan untuk menganalisis faktor-faktor yang mempengaruhi tingkat pengungkapan informasi tersebut. Penelitian menemukan bahwa rata-rata tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah sebesar 0,616 dan belum ada yang mematuhi standar secara penuh. Ukuran bank dan usia bank berpengaruh negatif signifikan, ukuran dewan komisaris berpengaruh positif signifikan serta keahlian komite audit tidak berpengaruh signifikan terhadap tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah. Temuan ini memberikan implikasi bahwa pemegang saham dapat mempertimbangkan ukuran bank, usia bank, dan ukuran dewan komisaris untuk meningkatkan tingkat pengungkapan informasi akuntansi pembiayaan. Temuan ini dapat dijadikan bahan evaluasi bagi lembaga regulator terkait praktik pengungkapan informasi akuntansi pembiayaan sesuai standar. Kata kunci: Tingkat Pengungkapan Informasi Akuntansi Transaksi Pembiayaan Syariah, Ukuran Bank, Usia Bank, Keahlian Komite Audit, Ukuran Dewan Komisaris. ABSTRACT Financing is the largest source of income and the biggest source of risk for banks. Therefore, disclosure of accounting information regarding financing is important for shareholders to make economic decisions. The purpose of this study was to examine the level of disclosure of accounting information for Islamic financing transactions at Islamic Commercial Banks in Indonesia. In addition, this study analyzes the factors that influence the level of disclosure of that information. The samples used 7 Islamic Commercial Banks in Indonesia operating in the 2016-2020 period. The unweighted average index is used to measure the level of disclosure of accounting information for sharia financing transactions according to the PSAK and PAPSI 2013 standards. The panel data regression analysis model is used to analyze the factors that influence the level of information disclosure. The study found that the average level of disclosure of accounting information for Islamic finance transactions was 0.616 and none of them fully complied with the standards. The size of the bank and the age of the bank had a significant negative effect, the size of the board of commissioners had a significant positive effect and the expertise of the audit committee had no significant effect on the level of disclosure of accounting information on Islamic financing transactions. This finding implies that shareholders can consider bank size, bank age, and board of commissioners size to increase the level of disclosure of financial accounting information. These findings can be used as evaluation material for regulatory agencies regarding the practice of disclosing financial accounting information according to standards. Keywords: Level of Disclosure of Accounting Information on Islamic Financing Transactions, Bank Size, Age of the Bank, Expertise of the Audit Committee, Board of Commissioners Size. DAFTAR PUSTAKA Abad, C., & Bravo, F. (2018). Audit committee accounting expertise and forward-looking disclosures A study of the US companies. Management Research Review, 41(2), 166–185. https://doi.org/10.1108/MRR-02-2017-0046 Akhtaruddin, M. (2005). Corporate mandatory disclosure practices in Bangladesh. International Journal of Accounting, 40(4), 399–422. https://doi.org/10.1016/j.intacc.2005.09.007 Amrin, A. (2018). Karakteristik perusahaan dalam praktik pengungkapan wajib pada laporan keuangan perbankan Syariah di Indonesia. Jurnal Bisnis dan Kewirausahaan, 7(4), 346–359. Bédard, J., & Gendron, Y. (2010). Strengthening the financial reporting system: Can audit committees deliver? International Journal of Auditing, 210, 174–210. https://doi.org/10.1111/j.1099-1123.2009.00413.x CNBC Indonesia. (2019). 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(2017). Akuntansi Syariah Meletakkan Nilai-nilai Syariah Islam dalam ilmu Akuntansi. Medan: Madenatera. Kumparan. (2020). BNI Syariah raih penghargaan kepatuhan pelaporan keuangan terbaik dari BI. Retrieved from https://kumparan.com/kumparanbisnis/bni-syariah-raih-penghargaan-kepatuhan-pelaporan-keuangan-terbaik-dari-bi-1ukJaSPcDCE Madi, H. K., Ishak, Z., & Manaf, N. A. A. (2014). The impact of audit committee characteristics on corporate voluntary disclosure. Procedia - Social and Behavioral Sciences, 164, 486–492. https://doi.org/10.1016/j.sbspro.2014.11.106 Mangena, M., & Pike, R. (2005). The effect of audit committee shareholding, financial expertise and size on interim financial disclosures. Accounting and Business Research, 35(4), 327–349. https://doi.org/10.1080/00014788.2005.9729998 Mangena, M., & Tauringana, V. (2007). Corporate compliance with non-mandatory statements of best practice: The case of the ASB statement on interim reports. 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Latar Belakang : Demam Berdarah Dengue merupakan salah satu penyakit menular yang sampai saat ini menjadi masalah kesehatan masyarakat yang sering menjadi Kejadian Luar Biasa (KLB) dikarenakan penyebaran penyakit ini yang begitu cepat dan berpotensi menimbulkan kematian.Kota Semarang merupakan Kota endemis DBD, pada Tahun 2015 IR (1.737 kasus), tahun 2016 IR 24,41% (448 kasus), tahun 2017 IR 17,01% (299 kasus), tahun 2018 IR 5,43% (103 kasus), tahun 2019 IR 24,3% (441 kasus) (Profil Kesehatan Kota Semarang, 2019). Pada tahun 2020 IR 19.16% (320 kasus) Metode : Jenis penelitian ini termasuk dalam jenis penelitian kuantitatif.dengan rancangan penelitian cross sectional. Sampel penelitian ini merupakan wanita yang memenuhi kriteria inklusi dan ekslusi dengan jumlah sampel minimal 97 responden.. Analisis data menggunakan analisis univariat, dan analisis bivariat dengan uji Chi-Square. Hasil : berdasarkan hasil analisis bivariat dengan uji Chi-Square terdapat 4 variabel yang berhubungan dengan keberadaan jentik yaitu Pengelolaan Sampah, Keberadaan TPA, Sikap Pencegahan DBD, dan Praktik PSN .

Crude Domination: An Anthropology of Oil Andrea Behrends, Stephen P. Reyna, and Günter Schlee, eds. New York and Oxford: Berghahn Books, 2011. 325 pp. Hardcover ISBN 978-0-85745-255-9.The War Machines: Young Men and Violence in Sierra Leone and Liberia Danny Hoffman. Durham, NC: Duke University Press, 2011. 295 pp. Paper ISBN 978-0-8223-5077-4.The Make-Believe Space: Affective Geography in a Postwar Polity Yael Navaro-Yashin. Durham, NC: Duke University Press, 2012. 270 pp. Paper ISBN 978-0-8223-5204-4.The Risk of War: Everyday Sociality in the Republic of Macedonia Vasiliki P. Neofotistos. Philadelphia: University of Pennsylvania Press, 2012. 216 pp. Hardcover ISBN 978-0-8122-4399-4.Maoists at the Hearth: Everyday Life in Nepal’s Civil War Judith Pettigrew. Philadelphia: University of Pennsylvania Press, 2013. 200 pp. Hardcover ISBN 978-0-8122-4492-2.In Memoriam

The enthusiasm in the Tahfidz House (TH) education program especially for children shows an increasing trend in Padang, a modeling city in developing Islāmic character for children. The purpose of this study was to investigate the Tahfidz House program trends development in early childhood in Padang. This study uses qualitative methods with data collection tools, namely inter- views, direct observation, and document analysis. The results showed that: First, the Tahfidz House program attracted public interest because it offered dimensions of character formation such as in- creasing Intelligence Quotient, Emotional Quotient, and Spiritual Quotient. Second, there is a theo- logical reason in the landscape of local people to think that the Qur'an offers a blessing concept in our lives. Third, Tahfidz House existences as non-formal education has two dominant affiliations, namely pure education and based on market interests or capitalization. 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В статье рассматриваются последние достижения в области изучения Бохая (698–926 гг.) на Дальнем Востоке России в последнее десятилетие. Наряду с археологическими исследованиями в этот период велись и исторические, включая перевод китайских письменных источников. Изучение археологических памятников с применением мультидисциплинарных исследований привело к существенному росту сведений о хозяйстве бохайцев, культуре, о внутренних и внешних торговых связях. Всё более очевидно, что в Приморье была периферия Бохая, осваивавшаяся этим государством постепенно на протяжении всего его существования. Ослабление Бохая в конце IX века привело к тому, что центры бохайской власти над местным мохэским населением – образованные на землях разных народов – шуайбинь, юйлоу, тели и др. – областные и окружные – с обретением этими народами самостоятельности становились центрами новой зарождающейся государственности. 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Indonesia is a country that has a high potential for natural disasters. Picture story book is a form of disaster management learning that can help children from an early age to prepare for a natural disaster. The aims of this study to develop story books as a disaster management learning media, to improve knowledge and skills of children and teacher about the understanding, principles, and actions of rescue when facing the natural disasters, to increase the teacher’s learning quality in disaster management. Developmental research approach is used to execute the study. A total of 48 children aged 5-6 years have to carry out pre-test and post-test. Pre-test data shows that children's knowledge about disaster management with an average of 47.92% and its improved at post-test with 76,88%. Five theme of story books involves floods, landslides, earthquakes, tsunamis, lands and forest fires is the product. 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Background: Cognizant of the educational needs of the member states, and taking advantage of the current technological advances in this digital age, the International Atomic Energy Agency (IAEA) officially launched in 2010 the Human Health Campus (HHC; http://humanhealth.iaea.org ), which is an online educational resource initiative geared toward enhancing professional knowledge of health professionals in radiation medicine. Aim: Determine how and by whom the IAEA HHC is being visited and used since its inception in October 2010. Methods: Using the information provided by Google Analytics, determine the overall key performance indicators (KPIs) such as total sessions, total users, total page views, session duration, including daily number of visits to the HHC, county of origin, evaluation of the most popular sections and source of the traffic. Results: Since its launch on October 6th, 2010, KPIs are as follows: total sessions 374,279, total users 243,195, total page views 1,393,310, pages/session 3.72, average session duration 00:03:08. % of new sessions 64.92%. The HHC has witnessed continual growth year on year (YoY) in total sessions (visits) since its inception in October 2010, and total users. For 2016 (the highest performing year so far) there were 201 visits/day, 40% increase in traffic YoY and 20% user growth. Traffic to the Webinar content has seen sustained growth in the number of YoY since being introduced to the HHC in 2013. 2016 saw the largest increase of over +600%. E-Learning modules have also seen growth in the traffic YoY since being introduced to the HHC in 2011. The year 2015 saw a large increase in total traffic with over +95%. E-Learning traffic accounts for almost 25% of all traffic to the Nuclear Medicine section. Visits by mobile devices have increased YoY exponentially since the launch of the HHC, with the mobile traffic growing strong through 2015-2016 with an increase of 5482 sessions, or an 81% uplift YoY. For 2017, it represented 18% of the total traffic (from 3% in 2012). There is a clear prevalence of desktop users (85.5%), as the preferred method of browsing the HHC. A total of 210 countries and overseas territories have visited the HHC. The United States is the largest contributor of traffic from a global perspective with 16.31% of total traffic, almost double the next largest which is the UK with 9.10%. India with 5.45% and Australia with 3.27% of total traffic, respectively, round out the top 4. Not surprisingly, more than 60% of users are from English-speaking countries. Spanish is the second most popular language of users with just over 6% of total traffic. Conclusion: The HHC is an IAEA open access Web based educational resource for professionals in the field of radiation medicine being visited by as many as 210 countries. The upward trend in its use suggests that the IAEA HHC will continue to be an important player in providing educational resources for professionals worldwide.

Al analizar los aportes sectoriales sobre la recaudación de impuestos, en este caso el análisis de la patente municipal evidenció que las organizaciones poseen escasos conocimientos sobre este tributo. Por tal razón, el objetivo del estudio es determinar su incidencia en el presupuesto de los Gobiernos Autónomos Descentralizados. La investigación posee un orden cuantitativo de alcance correlacional, pues se determinó la relación de la recaudación presupuestada frente la recaudada e ingresos totales en el año 2017. Mediante el coeficiente de correlación de Pearson se midió la relación de las variables y se identificó una relación lineal directa. Se concluye que, si existe incidencia entre la recaudación del impuesto de patentes y el presupuesto de los municipios. De igual forma, los sectores que han contribuido en la recaudación han sido el sector financiero y comercial. Palabras Clave: patente municipal, ingresos tributarios, presupuesto. Referencias [1]G. Galarza, S. Andrade, y T. 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The ability to disclose fraud essential to researched due to problems in the field. In Indonesia, there have been some cases where the company experienced massive losses because the auditors were not able to reveal the fraud. The purpose of this study was to analyze the influence of experience, audit fee, professionalism, and independence of auditors against the ability to disclose fraud. Fraud is an irregularity or unlawful act for the benefit of personal / group interests, either directly or indirectly detrimental to another party. According to the Indonesian Institute of Accountants (IAI) fraud is misstatement or loss of amount or disclosure in intentional financial statements. The result of the research shows that auditors experience variable with value of sig 0,011 has a positive influence on the ability to disclose fraud. The auditor audit fee variable with the value of sig 0,007 has a positive influence on the ability to disclose fraud. 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