bluuebunny/crossref_metadata_2025 huggingface dataset:
Managing Illegality on Campus: Undocumented Mismatch Between Students and Staff
Authors: REED HOLLY E. , APTEKAR SOFYA , HSIN AMY
Published: April 2022

Contributing to the literature on the institutional experiences of undocumented youth, this article by Holly E. Reed, Sofya Aptekar, and Amy Hsin explores undocumented and “DACAmented” students’ experiences managing their illegality on campus and how college staff and faculty manage that illegality while organizing programs and support. Their analysis of in-depth qualitative interviews conducted with more than one hundred undocumented college students and former students and thirty-five faculty and staff members at the City University of New York identifies multiple points of tension. The “undocumented mismatch” between campus management of illegality and student experiences was evident in the exclusion and alienation of non-Latinx undocumented students, stress around legal status disclosure, and challenges around the issue of data confidentiality.
Reading Identities, Mobilities, and Reading Futures: Critical Spatial Perspectives on Adolescent Access to Literacy Resources
Authors: LOH CHIN EE , SUN BAOQI , LEONG CHAN-HOONG
Published: April 2022

In this article, Chin Ee Loh, Baoqi Sun, and Chan-Hoong Leong utilize a critical spatial perspective to examine how students from different socioeconomic statuses access reading resources at home, in school, and in the community. Using Geographic Information System (GIS) data, they evaluate the distribution of reading resources in Singapore by mapping out students’ physical distances to libraries and bookstores. They juxtapose the data against case studies of students and survey data from more than six thousand participants from six secondary schools in Singapore to understand their use of resources for reading. Findings show that while students may have equal access to reading resources in terms of access to public resources for books, home backgrounds significantly affect students’ actual access. The critical spatial approach of this study provides a new way to evaluate the efficacy and equity of resource distribution and access for twenty-first-century learning.
“I Wouldn’t Invite Them to the Cookout”: How Black Male Special Education Teachers Feel About Socializing with Their White Colleagues
Authors: CORMIER CHRISTOPHER J.
Published: April 2022

In this research article, Christopher J. Cormier analyzes interviews he conducted with five Black male US special education teachers to understand how they experienced social ties in the workplace. The interviews reveal the raced and gendered dynamics that complicated the interviewees’ relationships with their predominantly White and female colleagues and how these Black male teachers chose to forgo social activities with their White colleagues even while knowing that this avoidance could limit their opportunities for broader career advancement.
Perceived Stress, Anxiety and Self-reported Health among Breast Cancer Survivors Who Practice Yoga
Authors:   , Weitz Marianne Velma , Bloch Joan R
Published: April 2022

Living with breast cancer impacts many and presents a growing public health burden. In 2019, there were 268,200 new cases of female breast cancer. While the incidence of breast cancer rises, newer treatment strategies and earlier diagnosis have led to a five-year survival rate of 89.9%. Despite these advances, the diagnosis of breast cancer represents a psychological burden of continuing stress. This psychological burden on an increasingly larger population of women has led to the investigation of interventions which can decrease stress and improve quality of life. The purpose of this research is to investigate if yoga decreases perceived stress and anxiety; thereby, increasing perceived health among breast cancer survivors. An anonymous online survey was sent to members of online breast cancer support groups using links to REDCap, a secure online web application. The survey examined the amount of participation in yoga, yoga dosage, and its relationship to perceived stress, anxiety, and self-reported health. Stress was measured using the Perceived Stress Scale, anxiety was measured using the State Trait Anxiety Scale. The results of this survey of 35 breast cancer survivors indicated that the amount of their yoga participation was high with an average of 948 cumulative life-time hours. Categorizing yoga dosage results was an interesting research challenge since the range was so large. A systematic approach was used. Participants were divided into high and low yoga dosage groups based on how the data were distributed within the sample. The dosage for the number of hours that was over the 25th percentile was categorized as the cutoff for high yoga participation (> 240 hours) compared to the low dosage (< 239 hours). Using an independent t-test to evaluate the difference in the two yoga dosage groups, there were not significant differences in the two groups reported perceived stress, but there were differences in the groups reported anxiety. Total STAI Anxiety scores and sub-scores of state and trait anxiety were lower among the higher dosage yoga group. These results suggest that higher cumulative lifetime yoga participation promotes health due to its association with less anxiety. Surprisingly, the participants in this study described themselves as having overall good health. Overall, the importance of this study is that it showed that among this sample of breast cancer survivors who all identify as practicing yoga, compared to samples of breast cancer survivors in other studies, had low to moderate levels of perceived stress and anxiety, and reported their health as relatively good.
An Exploration of Individual Perceptions On Emergency Medical Service Work Environments
Authors:   , Ruiz Brian , D'Innocenzo Lauren E
Published: April 2022

Voice, as defined by LePine and Van Dyne (1998), is a suggestion to make a presumed important change, perhaps to the standard operating procedure. Individuals are agents in the workplace and are molded and shaped by their social environment. This paper adopts Social Cognitive Theory's proxy agency as an anchoring theoretical perspective, in order to better understand the phenomena that impacts an employee's desire to speak up and voice his/her thoughts on where or how improvements can be made. Specifically, I test a model that explores how the climate of compliance documentation created by supervisors' impacts voice behaviors through motivation to learn. Healthcare organizations are particularly affected by quality assurance and voice, since healthcare is a heavily regulated industry that must abide by reimbursement regulations as set forth by Medicare law. In particular, Medicare generates a tremendous amount of information; however, critical knowledge is not always voiced by EMS technicians after a call. I use a sample of 101 surveys collected from an EMS association in the Mid-Atlantic of the US region to test my hypotheses. In general, my hypotheses were supported as the climate of compliance documentation positively impacted voice by EMS technicians. Furthermore, that relationship was mediated by the EMS technicians' motivation to learn. Notably, psychological safety did not moderate the downstream effect. Practical and theoretical implications are discussed.
Understanding the Role of Trust and TAM on the Managers' Decision to Adopt Business Analytics and Its Impact on Their Decision-Making Satisfaction
Authors:   , Nacarelli Victoria , Gefen David
Published: April 2022

Analytics is considered a key differentiator for making fact-based, better, and faster decisions. Decisions derived from analytics are used to better understand competition and customers, organizational performance, and leverage the information to achieve a competitive advantage. However, many organizations struggle with how to effectively use analytics to make quality decisions, and especially the interpersonal aspects involved. To address this challenge, this research tested a model to investigate how TAM combined with the Trust model, and trust management factors, perceived expertise, and information quality play a role in determine the level of analytics a manager decides to adopt and its impact on their decision-making satisfaction as a result. Findings derived from a survey of 262 managers who leverage analytics in their organization suggest that trust and trust management factors positively affect the level of analytics adopted and its effect on the managers' decision-making satisfaction. Extending upon Business Analytics research and Trust Theory, the role of trust in the level of analytics adopted is a new contribution to research that allows us to further understand what influences the level of analytics adopted and its impact on managers' satisfaction. By understanding the role of trust and its effects, this model can assist organizations in their ability to effectively use analytics and mature the level of analytics leveraged to derive better decisions and satisfaction in those decisions.
Integrating Sensor Technology and Machine Learning to Target Dietary Lapses
Authors:   , Crochiere Rebecca Jane , Forman Evan M
Published: April 2022

Over 160 million American adults have overweight/obesity-a medical issue that increases risk of serious health consequences and reduces quality of life. Yet, self-help and gold-standard behavioral weight loss treatments produce less weight loss than is recommended to lower health risks. Suboptimal weight loss outcomes are largely attributable to individuals' inability to consistently adhere to a prescribed diet, i.e., dietary lapse. Research has identified specific factors that increase risk of dietary lapse, making interventions that provide support based on the presence of these risk factors ripe for development. However, to date, these momentary risk factors have been almost exclusively measured via ecological momentary assessment (EMA), which has several shortcomings that reduce its feasibility, acceptability, and efficacy, including participant burden, self-report bias (and thus limited predictive accuracy), deterioration of compliance over time, and restricted data collection periods (i.e., only collecting data at times during which participants complete surveys). Passive sensing systems, which are capable of objective, automatic, quasi-continuous measurement of real-time factors that influence dietary lapses, are not subject to these same limitations and thus may offer discrete advantages over EMA. However, no study to date has evaluated whether passively sensed variables can predict dietary lapse. The primary aims of this study were: 1) to determine if certain well-validated sensors and sensor features contribute to the prediction of dietary lapse and 2) to use predictive sensor features to build and evaluate outcomes of (accuracy, sensitivity, and specificity) a machine learning algorithm designed to classify dietary lapse cases. Results showed 74 features from 4 sensor variables (sleep, PA, location, time) contributed to the predictive accuracy of the model and 10 were found to be stable predictors. In addition, the optimal LASSO supervised binary classification group model predicted lapse with 67% accuracy, i.e., 73% sensitivity and 66% specificity, which was statistically significantly greater than random chance predictions. Of the individual models examined, 7 out of 14 (50%) met minimum model adequacy criteria ([greater than or equal to]70% sensitivity and [greater than or equal to]50% specificity), with 10 out of 14 (71.4%) meeting less stringent criteria ([greater than or equal to]60% sensitivity and [greater than or equal to]50% specificity). This project showed that many sensor features contribute to predictive models of lapse and that sensor-measured risk factors and machine learning can be used to predict lapse with accuracy. These findings lay the groundwork for future research that may utilize sensors to predict when dietary lapses will occur to inform the delivery of a just-in-time intervention (e.g., a JITAI).
Hubungan Antara Sikap Terhadap Sistem Zonasi PPDB fan Motivasi Berprestasi Siswa SMPN 2 Wagir
Authors: Putri Arum Sekar Purwono , Hanurawan Fattah
Published: April 2022

Abstract: The objectives of this study include: (1) to describe the attitudes of SMP 2 Wagir students towards the PPDB zoning system (2) to determine the description of the achievement motivation of SMPN 2 Wagir students regarding the implementation of the PPDB zoning system (3) to determine the relationship between attitudes towards the PPDB zoning system and achievement motivation in students of SMP 2 Wagir. This research uses a quantitative approach with descriptive correlational research. The population of this research is 546 students. The sampling technique used was random sampling so that the research subjects were 82 students at SMPN 2 Wagir. Subject data retrieval is done through the distribution of google forms. The instrument used was a scale of attitudes and a scale of achievement motivation with reliability of 0.849 and 0.910, respectively. The results showed that (a) students of SMPN 2 Wagir have a positive attitude towards the PPDB zoning system by 67 percent (b) SMP 2 Wagir students have high achievement motivation by 73 percent (c) there is a relationship between attitudes towards the PPDB zoning system and achievement motivation students of SMP 2 Wagir. The value obtained from the hypothesis test analysis is 0.644 with a significant level of 0.000.

Keywords: Attitudes towards the zoning system, achievement motivation, students of SMP 2 Wagir

Abstrak: Tujuan dari penelitian ini meliputi: (1) untuk mengetahui gambaran sikap siswa SMPN 2 Wagir terhadap sistem zonasi PPDB (2) untuk mengetahui gambaran motivasi berprestasi siswa SMPN 2 Wagir terkait penerapan sistem zonasi PPDB (3) untuk mengetahui hubungan antara sikap terhadap sistem zonasi PPDB dan motivasi berprestasi pada siswa SMPN 2 Wagir. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian deskriptif korelasional. Populasi penelitian ini berjumlah 546 siswa. Teknik sampling yang digunakan yaitu random sampling sehingga didapatkan subjek penelitian sebanyak 82 siswa di SMPN 2 Wagir. Pengambilan data subjek dilakukan melalui penyebaran google form. Instrumen yang digunakan berupa skala sikap dan skala motivasi berprestasi dengan masing-masing reliabilitas 0,849 serta 0,910. Hasil penelitian menunjukkan bahwa  (a) siswa SMPN 2 Wagir  secara memiliki sikap terhadap sistem zonasi PPDB positif sebesar 67 persen (b) siswa SMPN 2 Wagir  memiliki motivasi berprestasi tinggi sebesar 73 persen (c) terdapat hubungan antara sikap terhadap sistem zonasi PPDB dan motivasi berprestasi siswa SMPN 2 Wagir. Nilai yang didapatkan dari analisis uji hipotesis sebesar 0,644 dengan taraf signifikan sebesar 0,000.

Kata kunci: Sikap terhadap sistem zonasi, motivasi berprestasi, siswa SMPN 2 Wagir
Investigating Cultural Values and Educational Technology Adoption in Central Asia
Authors: Gwin Randall W.
Published: April 2022

Although the adoption of new tools for communication and learning could reasonably be expected to influence culture,
little is known about the relationship between cultural values and the adoption or diffusion of Web 2.0 technologies. This case study examines
the way in which the cultural values of 59 teachers in four Central Asian countries influenced and were influenced by Web 2.0 technologies during
five to eighteen months of online professional development. Data was collected through self-introductions, Likert-scale and open-ended prompts on
initial and final surveys, online forum discussions, and capstone projects. This allows an examination of changes in the participants’ expressed
attitudes toward and use of Web 2.0 educational technology as well as the identification of cultural values (Hofstede, 1980b) associated with
these patterns of adoption and diffusion. The findings are especially beneficial to decision-makers who care about the way the use of Web 2.0
educational technologies could impact educational systems and cultures.
Spatiotemporal Pattern Detection with Neuromorphic Circuits
Authors: Ivans Robert C.
Published: April 2022

In this dissertation, neuromorphic circuits are used to implement spiking neural networks in order
to detect spatiotemporal patterns. Unsupervised training and detection-by-design techniques were used
to attain the appropriate connectomes and perform pattern detection.

Unsupervised training was performed by feeding random digital spikes with a repeating embedded spatiotemporal
pattern to a spiking neural network composed of leaky integrate-and-fire neurons and memristor-R(t) element
circuits which implement spike-timing-dependent plasticity learning rules.

Detection-by-design was achieved using neuromporphic circuits and digital logic gates. When detection-by-design
was achieved using both neuromorphic circuits and digital logic gates, a network was created of spatiotemporal
pattern detector circuits, each of which was capable of detecting the three fundamental spatiotemporal patterns
(NA-NA-Δt, NA-NB-Δt, and NA-NB-Coincidence), in
order to detect combinations of two-spike features in the desired spatiotemporal pattern. The spatiotemporal pattern was
detected when all of the two-spike features were detected. Similarly, when detection-by-design was achieved using only
neuromorphic circuits, a Complex Pattern Detecting Network was was formed by combining Simple Pattern Detecting Networks,
each of which was capable of detecting the three fundamental spatiotemporal patterns. The Complex Pattern Detector was
used in a proof-of-concept to demonstrate a detect-and-generate spatiotemporal symbol computing paradigm.
How to Recognize and Control Interfacial Phenomena That Hinder the Advancement of Clean Energy Technologies
Authors: Efaw Corey Michael
Published: April 2022

Nuclear energy and electrochemical energy storage, such as batteries, are key parts to the clean energy transition of
critical infrastructure. This work aims to define, monitor, and modify interfacial layers that would improve the utility
of materials in harsh environments seen in nuclear and energy storage applications. First, the studying of zirconium alloys,
which is used as nuclear cladding, was done to better understand the degradation mechanisms within an extreme environment.
High-resolution characterization techniques were used to correlate corrosion mechanisms to equivalent circuit models from novel
in-pile electrochemical impedance spectroscopy sensors. Advancement in this sensor technology could provide further insight and
monitoring of the complex degradation mechanisms in a harsh nuclear core environment. A novel method was developed to spatially
map Raman spectral features throughout the oxide cross-section, revealing a direct correlation between tetragonal zirconia phase
and compressive stress, thus supporting the theory of a stress-induced breakaway phenomenon. Additionally, a comparison of interface-
and relaxed-tetragonal phase revealed a difference in stabilization mechanisms, where relaxed-tetragonal phase is stabilized solely
from sub-stoichiometric contributions. Coupling Raman mapping with elemental analysis via energy dispersive X-ray spectroscopy and
scanning Kelvin probe force microscopy led to a distinction of secondary-phase particles and their nobility relative to surrounding
zirconium oxide and metal. Lastly, a p-n junction at the tetragonal/monoclinic zirconia interface was observed, supporting the theory
that the tetragonal layer at the metal/oxide interface provides an additional barrier to an otherwise diffusion-limited oxidation mechanism.

Other interfacial studies were conducted on next-generation battery anodes. High-capacity lithium, deemed the “Holy Grail” of battery
materials, undergoes unstable interactions in most, if not all, environments. In a cell, this causes poor cycle life and/or possible
safety concerns via dendritic-driven short circuiting. Novel development of lithium-metal batteries was accomplished firstly with a
facile design of a closed-host, porous/dense bi-layer interfacial structure formed on lithium through a two-step ex situ/in situ process,
only made possible with an electrolyte additive included in the cell. This design prevented dendrite growth, improved interfacial flexibility and
ionic conduction when compared to a traditional LiF coating, reduced volume fluctuations, and prevented extensive parasitic reactions. In summary,
the works presented here were done in effort to better understand and control interfacial mechanisms in both nuclear energy and energy storage fields.
Analisis Sistem Pengelolaan Pinjaman Pada Badan Usaha Milik Desa (BUMDes) Berdasarkan Perspektif Hukum Perjanjian
Authors: Pratiwi Endang Tri , Abdullah La Ode Dedi , Nurhaliza Siti , Ramadani Ivon Septya
Published: April 2022

Tujuan penelitian ini adalah untuk mengetahui sistem pengelolaan pinjaman uang pada Badan Usaha Milik Desa (BUMDes) berdasarkan Perspektif Hukum Perjanjian di Desa Kolowa Kecamatan Gu. Jenis penelitian ini adalah penelitian deskriptif kualitatif. Informan penelitian terdiri dari Kepala Desa Kolowa, Pengurus BUMDes Desa Kolowa (Ketua, Sekretaris, Bendahara) dan pengguna jasa BUMDes. Metode pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Sedangkan metode analisis data yang digunakan berdasarkan langkah-langkah analisis dalam hasil penelitian Miles dan Huberman, yakni: pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan atau verifikasi. Hasil penelitian menyatakan bahwa pengelolaan pinjaman uang dilakukan berdasarkan asas kebebasan berkontrak tanpa mengesampingkan prinsip-prinsip pengelolaan BUMDes dan analisis 5C. Pengelolaan pinjaman uang mengikuti serangkaian prosedur yang sederhana, artinya pinjaman hanya dicatat pada buku pinjaman dan tidak disertai bukti tertulis antara kedua pihak yang melakukan perjanjian pinjaman. Selain itu, persetujuan pinjaman hanya dilakukan antara Ketua BUMDes dan peminjam. Kondisi ini tidak bertentangan dengan hukum perjanjian yang termuat dalam Kitab Undang-Undang Hukum Perdata yakni adanya agreement antara dua belah pihak yang saling bersepakat.
tamaño inicial de las empresas y la supervivencia empresarial
Authors: Mora Hernández Diana Marcela
Published: April 2022

La fortaleza del tejido empresarial, medido a través de la capacidad de supervivencia de las organizaciones al momento de ingresar al mercado, se constituye en un elemento importante para analizar el éxito de las empresas del sector comercio en el municipio de Villavicencio. Este artículo analiza la variable tamaño inicial como determinante de la probabilidad de cierre de una organización. Para ello, se estudia la dinámica del tejido empresarial del municipio de Villavicencio, mediante la aplicación de modelos de duración, se buscó aceptar o rechazar la hipótesis planteada. Del análisis estadístico se encuentra que las empresas con mayor probabilidad de salir del mercado son las microempresas, concluyendo que, para ingresar al mercado, el tamaño aceptable es el de pequeña y mediana empresa.
Complejidad de la responsabilidad social empresarial del turismo en el ámbito de la construcción de paz en Colombia
Authors: Tellez-Bedoya Carlos-Arturo
Published: April 2022

El objetivo de este artículo es analizar la producción académica, reflexionando acerca de cómo las empresasturísticas colombianas pueden realizar acciones de Responsabilidad Social Empresarial (RSE) orientadas a la construcción de paz a partir de la complejidad. La metodología empleada fue primordialmente de carácter cualitativo, aproximándose a través del método inductivo al análisis de la literatura con base en la propuesta de Morin, en especial, los principios propuestos desde el pensamiento complejo. Se evidenció que la complejidad es un concepto con capacidad de contribuir a la integración de las nociones de RSE y paz, por ende, las organizaciones pueden aportar a la construcción de paz en la medida en que: comprenden su relación e impactos en el entorno; afianzan una cultura organizacional basada en valoresidentitarios; comprenden los cambios como parte de la naturaleza en la evolución de la empresa, y reconoce que elresultado de ellos se manifiesta en la organización informal y las relaciones dialógicas de la estructura formal.
MAIZE CULTIVARS WITH NATIVE INSECT RESISTANCE – POTENTIAL, ADVANCES, AND CHALLENGES
Authors: VIANA PAULO AFONSO , GUIMARÃES PAULO EVARISTO DE OLIVEIRA , MENDES SIMONE MARTINS
Published: April 2022

The development of resistant cultivars is one of the strategies applied in pest control. The method has the advantages of reduced cost and the lack of unwanted effects on the environment. Over the past decades, significant effort has been made toward developing the natural maize resistance to pests by evaluating germplasm and cultivar selection. This review highlights a maize breeding program, potential, advances, and challenges in addressing these characteristics. Also, it describes the main components and procedures applied in the mass rearing of insect pests of maize, artificial diets, techniques of artificial infestation employed in genotype selection, and methods to evaluate the mechanisms and causes of resistance. Studies on the inheritance of resistance, the breeding methods, and the potential for integrating classical and transgenic resistance are also emphasized.
A Generic Robust Model-Based Estimator for Active Damping of Single-Phase GridTied Inverters
Authors: Romão Arthur de Abreu , Silva Newton da
Published: April 2022

This paper presents the design and analysis of a signal estimator with improved robustness applied in the active damping (AD) of a single-phase grid-tied inverter with LCL low-pass filter. The proposed estimator is based on the mathematical model of the LCL filter, with resistors in series with the converter-side inductor and capacitor for improving robustness. The implementation method is also capable of estimate multiple filter signals. The control strategy presented uses a virtual resistor based AD, that suppresses the resonance ensuring stability and robustness, helping comply with power quality standards, such as IEEE 1547 and IEC 61727. The signal necessary for achieving the AD is obtained through the estimator, dismissing the use of additional sensors. The current control structure uses grid-side current feedback with proportional-resonant controller and harmonic compensation. The system is designed by the root locus approach to achieve stability despite grid parameter variance. The estimator and overall system is analyzed through mathematical modeling, computational simulation and experimental setup. The results show that the estimator presented is capable of providing the necessary AD feedback signal, even with grid inductance variation.
A Full-Bridge Partial-Power Processing Converter for Three-Stage Small Wind Turbine Systems
Authors: Balbino Anderson J. , Santos Ion L. dos , Villanueva Moises C. T. , Lazzarin Telles B.
Published: April 2022

In order to process the energy generated by small wind turbines (SWT) in grid-connected systems, three-stage configurations (rectifier, dc-dc converter, and inverter) have been suitable due to low cost of three-phase diode rectifiers, facility to perform the maximum power point tracking in dc-dc converters, and power decoupling between the grid and wind generator. As drawback, the three-stage solutions can present higher losses in relation to two-stage systems due to the additional converter. To reach a better efficiency, partial-power converters (PPC) can be used, in which only a part of the power generated by the SWT is processed by the converter. In this method, topology, power/voltage levels, and the operating range characteristics can impact the power handled by the converter. Since the experimental analysis of PPC applied to SWT systems remains to be investigated in the literature, this paper analyzes the Full-Bridge with Zero-Voltage Switching operating as PPC in SWT systems connected to the single-phase grid. In order to evaluate the performance of the proposed structure, experimental results are verified for a 1.5 kW SWT, in which the FullBridge PPC processes only 70% of the generated power. In relation to the full-power processing, the partial-power processing has reduced the losses in 35.9%.
NON-FINANCIAL FACTORS AFFECTING FINANCIAL PERFORMANCE IN INDONESIAN NCSR AWARD RECIPIENT COMPANIES
Authors: Sumarna Alfonsa Dian , Muzakir Widya Putri
Published: April 2022

Non financial factors that affect financial performance have many different findings that cause research gaps. This study analyzes the influence of Corporate Social Responsibility (CSR) in more detail instruments by proxying it into variabel Employee Relations, Community, Product, Environment and the Good Corporate Governance (GCG) are proxied into Number of Independent Board of Commissioners, Institusional Ownership, Audit Quality on Return on Assets as the financial performance from companies that receive awards from the National Center of Sustainability Reporting Indonesia. The research uses partial test and simultaneous test using SPSS. Because the impact of CSR and GCG is not directly related to performance, the finance performance variable is calculated one year after the company implements CSR and GCG. The result showed that the implementation of CSR and GCG has a significant effect simultaneously on financial performance. Partially which has a significant effect is CSR with the proxy of community and environment variable. Non-financial factors (CSR and GCG) affect 21,4% of the company’s financial performance.
TAX AGGRESSIVENESS IN INDONESIA AND MALAYSIA
Authors: Elizabeth Elizabeth , Riswandari Ernie
Published: April 2022

Tax aggressiveness is an action taken to reduce or minimizing tax expense to be paid by some sort of scheme. Therefore, this things could cause loss in country revenue where the country did not get the real total revenue. This research is aimed to determined the impact of audit committee, board gender diversity, and profitability on tax aggressiveness. This research used multiple regression analysis method with banking listed firms in Indonesian Stock Exchanges and Malaysian Stock Exchanges as the populations and samples which in total of 45 and 10 firm with non-probability purposive sampling method used which in result of 29 and 10 samples each. This study conduct by checking the listed banking firms in Indonesia Stock Exchanges and Malaysian Stock Exchanges then downloading the financial and annual report of banking listed firms in www.idx.co.id and www.bursamalaysia.com. Audit committee and board gender diversity has no effects on tax aggressiveness both tested in Indonesian Stock Exchanges and Malaysian Stock Exchanges meanwhile profitability has an effects towards tax aggressiveness both in indonesian stock exchanges and malaysian stock exchanges.
PROFITABILITY AS THE MAIN DETERMINING FACTOR OF THE FIRM VALUE
Authors: Talunohi Derudebu , Bertuah Eka
Published: April 2022

This research finds out how profitability plays to the firm value, both as a factor that directly affects and also as a factor that can mediate the structure of capital, the growth of the company and the size of the company to the value of the company. The research population is a food and beverage sub-sector company registered in the IDX Period 2015-2019. Using the purposive sampling method, the research sample used 12 companies and there were 60 observed data. This study used regression analysis of panel 2 SLS data. Results show GLS (Generalized Least Square) with Random Effect Model as the best estimates model. Results showed that profitability affects the value of the company while the capital structure, company’s growth and size have no effect on the firm value. Profitability can mediate the influence of capital structure and size on the firm value, but profitability does not mediate the influence of a company's growth on the firm value.
HOW GOOD IS THE INTERNAL AUDIT FUNCTION OF INDONESIAN SOES FOR BPK RI?
Authors: Nawari Nanang , Wardhani Dian Kusuma
Published: April 2022

The increase in BPK RI's audit findings on the SPI of SOEs seems to indicate a decline in the quality of the SPI of the state-owned company. Dzikrullah et al. (2020) show that the internal audit's characteristics or internal audit function, namely the expertise and certification of internal auditors, influence the audit results. This study seeks to explore the findings of Dzikrullah et al. (2020) by analyzing the characteristics of the internal audit function into a sample of the state-owned enterprise. The aim is to obtain empirical evidence of the negative influence of the internal audit function on the results of the BPK RI audit of the SOE's SPI. Agency theory and upper echelon are used to explain the effect of SOEs' internal audit characteristics on the audit results of BPK RI. The research sample consisted of 70 observational data of non-financial SOE during 2014 – 2019. The observation data were processed using stats version 14 with multiple linear regression analysis techniques. The research findings show that expertise does not affect the results of the BPK RI audit. However, the certification has a negative effect on audit results.
ACCOUNTABILITY, TRANSPARENCY, COMPETENCE OF VILLAGE APPARATUS, AND INTERNAL CONTROL SYSTEM IN VILLAGE FINANCIAL MANAGEMENT
Authors: Cahyani Chairin Zhela , Basri Yesi Mutia , Kurnia Pipin
Published: April 2022

This study aims to examine the effect of accountability, transparency, the competence of village officials, and internal control system on the village's financial management. The population in this study were all villages in Tandun and Ujung Batu areas, Rokan Hulu Regency. The sampling technique used in this research is saturated sampling. Saturated sampling was taken because all members of the population were used as samples. This study uses primary data through the distribution of questionnaires. Data analysis in this study used the Partial Least Square (PLS) approach with SmartPLS versionP3.0 computer software. The results of this study indicate that accountability  affects village financial management, transparency affects village financial management, villages apparatus competence affects village financial management and the internal control system affects village financial management.
FRAUD ON GOVERNMENT: REVIEWED FROM ORGANIZATIONAL ETHICAL CULTURE, LEADERSHIP STYLE, AND LOVE OF MONEY
Authors: Fade Annisa Mutia Rama , Basri Yesi Mutia , Safitri Devi
Published: April 2022

Fraud is actions and acts against the law that usually occur in an organization. The purpose of this study was to see how the influence of organizational ethical culture, leadership style, and love of money on fraud in Pekanbaru City Government ASN. The population in this study is the State Civil Apparatus (ASN) at the Pekanbaru City Government, as many as 7417 people. This study uses quantitative methods. The sampling technique used purposive sampling, with the characteristics of ASN who have a position and have work experience in a position of at least 1  year.The data collection technique used a questionnaire by distributing it directly to the Pekanbaru City Government OPD and also sending a questionnaire via google form. There were 207 questionnaires analyzed. The results of data analysis using WarpPLS 7.0 show that organizational ethical culture and leadership style have a negative effect on cheating in Pekanbaru City Government ASN, while love of money has a positive effect on fraud in Pekanbaru City Government ASN. The results of this study have a contribution to the government in efforts to reduce and prevent fraud, especially in the government sector.
Application of Cockle (Anadara granosa) Shell Waste as an Adsorbent of Heavy Metal Cadmium (Cd), Copper (Cu), and Lead (Pb)
Authors: Tantri Akbar Falah , Lamid Mirni , Sugijanto Sugijanto
Published: April 2022

Heavy metal is one of the water pollutants that are harmful to the environment and humans. Cockle (Anadara granosa) is only used for meat so that the shells become waste that pollutes the environment. This study examines the ability of cockle shell powder as an adsorbent in the process of adsorption of heavy metals cadmium (Cd), copper (Cu), and lead (Pb). The ability of the adsorbent was tested through the batch method, using a glass beaker (100 ml) at a speed of 90 rpm; initial metal concentration 20 ppm; adsorbent weighing 0.1 – 0.5 grams; contact time of 20 minutes and 30 minutes. The results showed that the adsorbent weighing 0.5 grams can reduce > 75% concentration of cadmium (Cd), copper (Cu), and lead (Pb). Freundlich and Langmuir adsorption isotherms of cadmium (Cd), copper (Cu), and lead (Pb) had R2 > 0.9.
Analisis Penyelesaian Pembiayaan Bermasalah di Masa Pandemi Covid-19 pada Koperasi Simpan Pinjam dan Pembiayaan Syariah Arrahmah
Authors: Riyantari Rani , Priyatno Prima Dwi
Published: April 2022

Merebaknya coronavirus dan pemberlakuan pembatasan sosial berskala besar yang diterapkan di Indonesia menyebabkan banyak kinerja perusahaan mengalami penurunan, salah satunya pada koperasi simpan pinjam dan pembiayaan syariah. Dampak yang dihadapi koperasi yakni peningkatan nilai pembiayaan bermasalah akibat pandemi Covid-19. Artikel ini bertujuan untuk menganalisa strategi pengendalian yang dilakukan oleh koperasi untuk menekan tingkat pembiayaan bermasalah dengan mengacu Peraturan Pemerintah No. 7 dan Fatwa MUI No. 47, 48, dan 49. Metode artikel ini memakai pendekatan kualitatif deskriptif dengan jenis studi kasus. Pengumpulan data yang digunakan adalah dengan teknik wawancara terstruktur, observasi partisipan pasif, dan dokumentasi. Peneliti menggunakan teknik triangulasi untuk menguji validitas data, dan peneliti melakukan teknik analisa data. Hasil penelitian dapat disimpulkan peningkatan tingkat non-performing financing disebabkan oleh faktor internal dan eksternal yang masing-masing bersumber dari koperasi dan anggota koperasi. Peneliti menemukan bahwa terdapat strategi pengendalian sesuai dengan Peraturan Pemerintah dan Fatwa MUI antara lain konsolidasi, optimalisasi sistem penagihan dan monitoring, revitalisasi proses melalui restrukturisasi dan rescheduling, collacteral, dan write-off.Kata kunci: Covid-19, KSPPS, NPF, strategi  pengendalian
Pengaruh Pengetahuan Halal terhadap Sikap Konsumen Fesyen Syar’i di Surabaya
Authors: Syafitri Auliya Walidani , Prasetyo Ari
Published: April 2022

Perilaku konsumen muslim dalam mengonsumsi suatu produk, hendaknya melihat pada sisi kehalalan atau syariat Islam, termasuk dalam hal pakaian. Penelitian ini bertujuan untuk mengetahui bagaimana hubungan antara pengetahuan halal terhadap sikap konsumen muslim di Surabaya atas konsumsi fesyen syar'i. Metode kuantitatif penelitian ini menggunakan pendekatan korelasi, penelitian ini menggunakan PLS dengan pemrograman Smartpls 2.0. Hasil pada penelitian ini adalah pengetahuan berpengaruh positif signifikan terhadap sikap konsumen fesyen syar’i di Surabaya. Sehingga, produsen dan pemasar harus memperhatikan kehalalan dalam memproduksi dan memasarkan produknya.
Analisis Peran Pemerintah dan Masyarakat terhadap Perzakatan di Provinsi Jawa Timur
Authors: Atiqi Hashfi Hizrian , Widiastuti Tika
Published: April 2022

This study aims to determine the role of government and society in zakat in East Java. This is assessed using the macro dimensions of the national zakat index. This study uses a quantitative descriptive research method with the National Zakat Index analysis tool. The research was conducted by giving a questionnaire to BAZNAS regarding the required data. The results obtained by BAZNAS of East Java Province on the macro dimension is 0.31 which indicates a poor value. This was caused by several factors, including the low budget support for BAZNAS operational costs and the very low value of the muzakki ratio for both individuals and business entities.
Apakah Pengungkapan Lingkungan, Kinerja Lingkungan, dan Kinerja Keuangan Berdampak terhadap Harga Saham? Bukti dari Emiten di Jakarta Islamic Index
Authors: Prastika Shinta Sunja , Ryandono Muhammad Nafik Hadi
Published: April 2022

Manusia, hewan, maupun tumbuhan sangat bergantung kepada lingkungan hidup. Sudah menjadi kewajiban manusia untuk menjaga kelestarian lingkungan mengingat peran penting lingkungan bagi kehidupan. Dalam proses menjaga kelestarian lingkungan dipengaruhi oleh berbagai faktor yang mendorong maupun menghambat. Salah satu faktor yang menjadi penghambat kelestarian lingkungan adalah aktivitas perusahaan. Tujuan dari pada penelitian ini adalah mengetahui apakah terdapat pengaruh antara pengungkapan lingkungan, kinerja lingkungan, dan kinerja keuangan terhadap harga saham. Variabel independen yang digunakan dalam penelitian ini adalah pengungkapan lingkungan, kinerja lingkungan, dan kinerja keuangan. Sementara variabel dependennya yakni harga saham. Pendekatan yang dipilih dalam penelitian ini adalah kuantitatif dengan menggunakan teknik regresi data panel. Sampel yang digunakan sebanyak 9 emiten terdaftar di Jakarta Islamic Index dan PROPER periode 2015-2019. Hasil penelitian menyatakan bahwasanya pengungkapan lingkungan dan kinerja lingkungan berpengaruh positif tidak signifikan terhadap harga saham. Sedangkan kinerja keuangan berpengaruh positif signifikan terhadap harga saham.Kata Kunci: Pengungkapan lingkungan, Kinerja lingkungan, Kinerja keuangan, Harga saham
A Complete Proof Of The Riemann Hypothesis Based On A New Expression Of $\xi(s)$
Authors: Zhang Weicun
Published: April 2022

Based on Hadamard product, a new expression of the completed zeta function $\xi(s)$ is obtained, i.e., $$\xi(s)=\xi(0)\prod_{i=1}^{\infty}\Big{(}\frac{\beta_i^2}{\alpha_i^2+\beta_i^2}+\frac{(s-\alpha_i)^2}{\alpha_i^2+\beta_i^2}\Big{)}^{d_{i}}$$ where $\xi(0)=\frac{1}{2}, \rho_i=\alpha_i+j\beta_i, \bar{\rho}_i=\alpha_i-j\beta_i$ are complex conjugate zeros of $\xi(s)$, $0<\alpha_i<1$ and $\beta_i\neq 0$ are real numbers, $d_i\geq 1$ are the multiplicities of $\rho_i$, $i\in \mathbb{N}$ are natural numbers from 1 to infinity, $\beta_i$ are in order of increasing $|\beta_i|$, i.e., $|\beta_1|\leq|\beta_2|\leq|\beta_3|\leq \cdots$. Then we have, by the functional equation $\xi(s)=\xi(1-s)$, that $$\xi(0)\prod_{i=1}^{\infty}\Big{(}\frac{\beta_i^2}{\alpha_i^2+\beta_i^2}+\frac{(s-\alpha_i)^2}{\alpha_i^2+\beta_i^2}\Big{)}^{d_{i}} =\xi(0)\prod_{i=1}^{\infty}\Big{(}\frac{\beta_i^2}{\alpha_i^2+\beta_i^2}+\frac{(1-s-\alpha_i)^2}{\alpha_i^2+\beta_i^2}\Big{)}^{d_{i}}$$ i.e., $$\prod_{i=1}^{\infty}\Big{(}1+\frac{(s-\alpha_i)^2}{\beta_i^2}\Big{)}^{d_{i}}=\prod_{i=1}^{\infty}\Big{(}1+\frac{(1-s-\alpha_i)^2}{\beta_i^2}\Big{)}^{d_{i}}$$ which, by Lemma 3, is equivalent to $$\alpha_i= \frac{1}{2}, i\in \mathbb{N}, \text{ from 1 to infinity.}$$ Thus, we conclude that the Riemann Hypothesis is true.
Psychosocial Risk Factors for Alzheimer's Disease in Down Syndrome Patients and their Association with Brain Changes: A Narrative Review
Authors: Hamadelseed Osama , H. Elkhidir Ibrahim , Skutella Thomas
Published: April 2022

Several recent epidemiological studies attempted to identify risk factors for Alzheimer's disease. Age, family history, genetic factors (APOE genotype, Down syndrome), physical activity, and a low level of schooling are significant risk factors. In this review, we summarize the known psychosocial risk factors for the development of Alzheimer's disease in Down syndrome patients and their association with neuroanatomical changes in the brains of people with Down syndrome. We completed a comprehensive review of the literature on PubMed, Google Scholar, and Web of Science about psychosocial risk factors for Alzheimer's disease, for Alzheimer's disease in Down syndrome, and Alzheimer's disease in Down syndrome and their association with neuroanatomical changes in the brains of people with Down syndrome. Alzheimer's disease causes early pathological changes in Down syndrome patients, especially in the hippocampus and corpus callosum. The field needs more data about the neuroanatomical changes during childhood, how they change with increasing age, and the presence or absence of psychosocial risk factors. Further neuroimaging and psychosocial assessment-focused research is needed to understand the mechanisms leading to Alzheimer's disease at an early age and create more sensitive and relevant clinical, memory, and reasoning assessments for people with Down syndrome.
Assessment of a Passive Lumbar Exoskeleton in Material Manual Handling Tasks Under Laboratory Conditions
Authors: Iranzo Sofía , Piedrabuena Alicia , García Torres Fernando , Martínez de Juan José Luis , Prats Boluda Gema , Sanchis Mercedes , Belda Lois Juan Manuel
Published: April 2022

Manual material handling tasks in industry cause work-related musculoskeletal disorders. Exoskeletons are being introduced to reduce the risk of musculoskeletal injuries. This study investigated the effect of using a passive lumbar exoskeleton in terms of moderate ergonomic risk. Eight participants were monitored by electromyogram (EMG) and motion capture (MoCap) while performing tasks with and without the lumbar exoskeleton. The results showed a significant reduction in the root mean square (VRMS) for all muscles tracked: erector spinae (8%), semitendinosus (14%), gluteus (5%), and quadriceps (10.2%). The classic fatigue parameters showed a significant reduction in the case of the semitendinosus: 1.7% zero-crossing rate, 0.9% mean frequency, and 1.12% median frequency. In addition, the logarithm of the normalized Dimitrov’s index showed reductions of 11.5, 8, and 14% in erector spinae, semitendinosus, and gluteus, respectively. The calculation of range of motion in the relevant joints demonstrated significant differences, but in almost all cases, the differences were smaller than 10. The findings of the study indicate that the passive exoskeleton reduces muscle activity and introduces a minor change of strategies for motion. Thus, EMG and MoCap appear to be appropriate measurements for designing an exoskeleton assessment procedure.
Is the Tendency to Maximise Energy Distribution an Optimal Collective Activity for Biological Purposes? A Proposal for a Global Principle of Biological Organization
Authors: Perez Velazquez Jose Luis , Diego Mateos , Guevara Erra Ramon
Published: April 2022

Our purpose is to address the biological problem of finding foundations of the organization in the collective activity among cell networks in the nervous system, at the meso/macroscale, giving rise to cognition and consciousness. But in doing so, we encounter another problem related to the interpretation of methods to assess the neural interactions and organization of the neurodynamics, because thermodynamic notions, which have precise meaning only under specific conditions, have been widely employed in these studies. The consequence is that apparently contradictory results appear in the literature, but these contradictions diminish upon the considerations of the specific circumstances of each experiment. After clarifying some of these controversial points and surveying some experimental results, we propose that a necessary condition for cognition/consciousness to emerge is to have available enough energy, or cellular activity; and a sufficient condition is the multiplicity of configurations in which cell networks can communicate, resulting in non-uniform energy distribution, the generation and dissipation of energy gradients due to the constant activity. These ideas may reveal possible fundamental principles of brain organization and how healthy activity may derive to pathological states.
OPTIMASI DESAIN KOMPONEN LENTUR GELAGAR PERSEGI BAJA
Authors: Mutiara Tria Octa , Putrianti Pratika Riris , Setiawan Agustinus Agus
Published: April 2022

The traffic congestion in Indonesia’s big city needs effective infrastructure developments within limited areas. The purpose of this study is to determine an optimum dimension of steel box girder to carry the load on every span length and yield strength of girder based on SNI 1725-2016 and SNI 1729-2015. This study is using the Microsoft Excel program and limited only the compact section of flange and web section. The analysis result shows that higher yield strength the more in weight saving. Within the weight section of the yield strength, 690 MPa has 30% in saving weight compared to 250 MPa. Than the optimal web thickness for the yield strength of 250 MPa is 15 mm and for the yield strength of 690 MPa is 13 mm. The optimum ratio for depth of the web to span length is 1/60 L.