bluuebunny/crossref_metadata_2025 huggingface dataset:
ACEHNESE-SPEAKING PARENTS’ CHOICE OF LANGUAGE OF THE CHILDREN: PARENTS’ ATTITUDE TOWARDS BILINGUALISM IN ACEHNESE-INDONESIAN CONTEXT
Authors: Muhammad Muna
Published: January 2018

Language shift is a notion on the change in the use of a person’s heritage language that results in a loss of that person’s ability to use his or her heritage language.Likewise, cultural shift is a change in participating in one’s heritage culture that re-sults in a loss of understanding and adherence to one’s cultural heritage. In her study, Withers suggests some factors that affect a shift in language and culture: the prestige of the dominant language and the comparatively lesser status of the herit-age language, the lack of societal support for the ethnic group and its heritage lan-guage, the perception of the heritage language as unnecessary by subsequent generations, a decrease of group identification through the heritage language, a low level of acquisition of the heritage language at the time of decreased use of that language, an increased amount of contact with the dominant culture, an increased use of the dominant language instead of the heritage language with children, and attitudes against keeping the heritage language.
THE INFLUENCE OF LANGUAGE USE AND LANGUAGE ATTITUDE ON THE MAINTENANCE OF COMMUNITY LANGUAGES SPOKEN BY MIGRANT STUDENTS
Authors: Suek Leni Amalia
Published: January 2018

The maintenance of community languages of migrant students is heavily determined by language use and language attitudes. The superiority of a dominant language over a community language contributes to attitudes of migrant students toward their native languages. When they perceive their native languages as unimportant language, they will reduce the frequency of using that language even though at home domain. Solutions provided for a problem of maintaining community languages should be related to language use and attitudes of community languages, which are developed mostly in two important domains, school and family. Hence, the valorization of community language should be promoted not only in family but also school domains. Several programs such as community language school and community language program can be used for migrant students to practice and use their native languages. Since educational resources such as class session, teachers and government support are limited; family plays significant roles to stimulate positive attitudes toward community language and also to develop the use of native languages.
EXCELLENT SCHOOL, STATUS AND ITS EXISTENCE
Authors: Ahmad Syarwan
Published: January 2018

The excellent school and effective school share their characteristics. Their main characteristic is that higher student academic achievement and there is no disparity or gap across the scores gained. The status of the excellent school is a dynamic process. It should not be decided by educational authorities. The existence of the excellent school has become heated discussions lately. The status of the government supported excellent schools including the RSBI (International Standard School Pilot Project) has recently been revoked. However, the existence of the school should be maintained. Further research on the excellent school is badly needed.
WOMEN AND LEADERSHIP IN ISLAMIC HIGHER EDUCATION IN INDONESIA
Authors: Muluk Safrul
Published: January 2018

In Indonesia, the issue of women in leadership position within public organizations, including in higher education, has been under scrutiny for a long time. Practices of patriarchal culture plays a significant role in the way people perceive women and their contribution have influenced the opportunity for female academics to assume senior leadership roles. Despite the increase in the number of well-educated women in higher education sector, it does not reflect in the number of women assuming leadership roles. This paper presents a brief historical account on higher education sector in Indonesia and then discusses women and leadership in higher education, with a special reference to State Islamic University Ar-Raniry Banda Aceh.
GAYO LANGUAGE IS OLD MALAY (A DIALECTOLOGY STUDY: THE LANGUAGE CHANGE)
Authors: Abdussalam Abdussalam , Mahmud Salami
Published: January 2018

An interdisciplinary linguistic which studies the problem on language variation is so called Dialectology. The variation of language happens on the usage that is caused by the change of social environment and place for ages. Language variation can be found in the form of accent, sub dialect, dialect, or that of language. Studying a language variation means also to trace the language history. Geographically, language variation can show where the speaker comes from. Linguistics distinctions analyzed in dialectology are phonetics, morphemic, and lexical variations. However, in this study, phonological and lexical variations are discussed. Glosses used are Ogden's 850 basic words which have been translated into Bahasa. The research subjects are 18 Gayo native speakers. Six of them become primary informants and the rests are as secondary ones. Methods of acquiring data used are cakap-simak (speak and listen) as well as tulis-rekam (write and record). The discovered data from the informants are crosschecked with the standardized words of Kamus Besar Bahasa Indonesia (Indonesian Great Dictionary). Then, the distance of word variations are determined by using dialectometry formula. The result are: 165 words = 19,41% lexical differences, 305 words = 35,88% phonetically differences, and 380 words = 44,71% without difference, neutral or zero. By regarding 1% data error tolerant, it can be concluded that Gayo language is Old Malay that has “accent variation = 20,41%" compared to New Malay or Bahasa Indonesia.
CURRICULUM INNOVATION OF AUSTRALIAN AMEP-CERTIFICATE IN SPOKEN AND WRITTEN ENGLISH (CSWE)
Authors: Yusny Rahmat
Published: January 2018

This paper is aimed to analyse Certificate in Spoken and Written English (CSWE) curriculum framework which is currently implemented for Adult Migrant English Pro-gram (AMEP) in Australia. The Curriculum framework that I presented in this writing has been implemented in Australia for more than two decades and has been re-searched and evaluated in delivering better output in order to foster better national economic development in the long run through English, job-seeking, and workplace skills courses. The analysis includes brief history of the curriculum, issues that have been resolved in the implementation and how modern sociolinguistic theories related to social-driven educational innovation in second language learning curriculum design has contributed CSWE development to meet the national demands.
CLASSROOM RELATED TALKS: Conversation Analysis of Asian EFL learners
Authors: Akmaliyah Nur
Published: January 2018

In this paper, the author first records, transcribes, and then analyses a short extract from an English conversation among three graduate students with different cultural backgrounds. It aims to analyse several aspects of conversation analysis; turn-taking, topic change, preference organisation, listing, use of figurative language, face saving, breakdowns and repairs, and dysfluency. The data analysis shows that there is an interesting feature occurs concerning to overlapping during conversation. Moreover, dysfluency is also one of noticeable features which exist regularly during the conversation. However, the figurative language that is expected to emerge during talk among different cultural background cannot be figured out because the participants tend to avoid using such complex and idiomatic language structure.
Validity in Computer-Based Testing: a Literature Review of Comparability Issues and Examinee Perspectives
Authors: Trisnawati Ika Kana
Published: January 2018

These past years have seen the growing popularity of the Computer-Based Tests (CBTs) in various disciplines, for various purposes, although the Paper-and Pencil Based Tests (P&Ps) are still in use. However, many question on whether the use of CBTs outperform the effectiveness of the P&Ps or if the CBTs can become a valid measuring tool compared to the PBTs. This paper tries to present the comparison on both the CBTs and the P&Ps and their respective examinee perspectives in order to figure out if doubts should arise to the emergence of the CBTs over the classic P&Ps. Findings showed that the CBTs are advantageous in that they are both efficient (reducing testing time) and effective (maintaining the test reliability) over the P&P versions. Nevertheless, the CBTs still need to have their variables well-designed (e.g., study design, computer algorithm) in order for the scores to be comparable to those in the P&P tests since the score equivalence is one of the validity evidences needed in a CBT.
THE DEVELOPMENT OF LANGUAGE POLICY IN INDONESIA
Authors: Rahmi Rahmi
Published: January 2018

Indonesia has successfully implemented language policy by choosing Malay language as its national language which enables to unite ethnics from a variety of vernaculars’ background. However, Indonesia is not considered successful enough in preserving indigenous languages and promoting English as a crucial international language. In comparison with Indonesia, Malaysia and the Philippines faced some challenges when applying a language of majority as national language. Yet, both countries have more focuses to develop English in domestic level for global purposes. There are some sociolinguistic challenges for Indonesian policy makers in terms of local, national and international languages.
Partnership Activity in EFL Reading Classroom
Authors: Dahliana Syarifah
Published: January 2018

This paper analyzes the advantages of partnership activity in EFL reading classroom. Understanding a reading text may provide a challenge for some students as it involves a particular context and previous knowledge. For English as a foreign language (EFL) learners, the challenge becomes more complex as they need to understand the words and the written symbols of the foreign language and take the meaning of the sentence by making sense them with its context which may be unfamiliar to them. For this reason, choosing an activity that provides a wider opportunity for EFL students to share their thought and understanding of what they read as well as to listen others comprehension of the similar text is necessary in order to help the students have an accurate meaning of the text and learn how to be an effective reader. In this light, partnership activity is considered to be one of alternative ways to create an enjoyable and meaningful experience for EFL students to develop their reading skill of another language. The benefits of partnership activity include individual concerns and social life.
Irony in Charles Dicken's Oliver Twist
Authors: Trisnawati Ika Kana , Sarair Sarair , Rahmi Maulida
Published: January 2018

This paper describes the types of irony used by Charles Dickens in his notable early work, Oliver Twist, as well as the reasons the irony was chosen. As a figurative language, irony is utilized to express one’s complex feelings without truly saying them. In Oliver Twist, Dickens brought the readers some real social issues wrapped in dark, deep written expressions of irony uttered by the characters of his novel. Undoubtedly, the novel had left an impact to the British society at the time. The irony Dickens displayed here includes verbal, situational, and dramatic irony. His choice of irony made sense as he intended to criticize the English Poor Laws and to touch the public sentiment. He wanted to let the readers go beyond what was literally written and once they discovered what the truth was, they would eventually understand Dickens’ purposes.
English Language Teaching in Islamic Education in Indonesia; Challenges and Opportunities
Authors: Hidayati Tuti
Published: January 2018

The dominant use of English in every field covering politic, economic, and sosial culture these days has manifested in its gaining a special position in many countries where it is not spoken. In Indonesia, it is a foreign language officially constituted as part of national education curriculum and becomes a requirement in a number of higher education and workforce entry. Yet, ELT in Indonesia faces various constraints including, but is not limited, the anxiousness to threat the purity of Bahasa Indonesia, the national language, and the worry about liberal western values embedded in English to corrupt the youngsters moral and attitudes. Interestingly, Islamic education that maintains a vital role among Indonesians has included English alongside other secular sciences and technology as part of its curriculum in its current advancement. In this regard, the paper will show how critical Islamic education role among Indonesians is, how ELT in Indonesia has developed, what challenges it experiences, and what opportunities it posseses in the context of Indonesian Islamic Education. The paper argues that Islamic education remains the choice of the Indonesian Muslim communities as long as it is able to meet the demands of living in the globalization era while keeping the Islamic values in all the learning process. It further suggests that ELT in Indonesia needs to incorporate Islamic values and show that English learning put no threats and negative influences to Indonesian culture in general and Islamic religious values in particular.
TEACHING METHODS USED BY STUDENTS OF DEPARTMENT OF ENGLISH LANGUAGE EDUCATION OF UIN AR-RANIRY IN TEACHING ENGLISH AT ENGLISH COURSE
Authors: Munzaki Dara Fitria , Suadah Lilis , Risdaneva Risdaneva
Published: January 2018

Learning can take place in school, course, and community. There are some differences of teaching at school and course, such as teaching methods used. It is one of the most important elements in teaching. Teaching method is used to help the learners to gain the knowledge and help them to achieve their learning targets. Therefore, this research focused on teaching methods that were used by English Education Department students in UIN Ar-Raniry in teaching grammar at English courses. The purposes of this research were to identify which methods were used in teaching grammar at courses and to describe the teaching techniques that were applied in classroom. The participants were five English Education students who have been teaching English at English courses. They were selected using purposive sampling with a consideration that they have completed Teaching Method, Micro Teaching, and Teaching Practice (PPL) subjects in their previous semesters. This research was conducted by using qualitative descriptive and two techniques for collecting data namely observation and interview. Based on the research findings, writer found that all of the selected teachers used Grammar Translation Method (GTM) as the main teaching method which was sometimes combined with some techniques of other methods such as Direct Method, Communicative Language Teaching (CLT), and Bilingual Method.
ANALYSING THE CHARACTERISTICS OF A PAIR TALK ON AN EDITING TASK ON TWO INTERMEDIATE INDONESIAN LEARNERS OF ENGLISH
Authors: Fitria Risa
Published: January 2018

Recent studies have paid attention to peer interaction as a means of second language (L2) learning. Interaction among learners in carrying out task is believed to mediate the process of L2 learning. The study therefore observed the nature of a pair talk in an interaction while completing a grammar task. The interaction was recorded and analysed by using language related episodes (LRE) in terms of form, lexicality, and mechanism. LRE was used in order to understand the characteristics of a pair talk at homogenous (intermediate-intermediate) level and to examine the participants’ accuracy in completing the task. The results suggest that even though the pair solved the questions in the task using form-focused LRE (F-LRE) and resolved the task interactively, they were not able to make correct decisions over grammar errors.
THE TYPES OF REQUEST EXPRESSIONS USED IN NOVEL “HARRY POTTER AND THE CHAMBER OF SECRETS”: Their Appropriateness to ESL/EFL Teaching for Junior High School Students in Indonesia
Authors: Isna Nuzulul , Permata Sari Inong
Published: January 2018

Novels can be authentic sources for learning ESL/EFL, especially in non-English speaking countries. They may present reliable learning references in the absence of native speakers. This article aims to identify the types of request expressions originated in novel “Harry Potter and the Chamber of Secrets” as well as their appropriateness for teaching ESL/EFL in aligment to current applied curriculum (2006 curriculum) in junior high school level in Indonesia. This research employed a qualitative research which was based on content analysis methodology. The data analysis revealed the types of request expressions (Tsui, 1989) generated out of 110 items uttered by the characters in the novel. 65.5% of the finding matched the nine request expressions learning materials embedded in the 2006 curriculum. Indeed, this finding may significantly contribute to the addition of authentic English learning source, especially in teaching speaking skill.
CODE SWITCHING AND THE DEVELOPMENT OF LINGUISTIC SYSTEM OF SIMULTANEOUS BILINGUAL CHILDREN
Authors: Suek Leni Amelia
Published: January 2018

Code switching and code mixing are the phenomena commonly seen done by a bilingual. This behavior is influenced by several aspects such as the linguistic system, sociolinguistics, pragmatics, and language competence of the bilingual. If children are able to distinguish two different languages since early age, they will be considered simultaneous bilinguals. They show that they develop multiple, rather than single, linguistic systems. However, it was understood that code switching and code mixing were due to the failure in using proper words, language features, and sociolinguistic competence. Yet, recent studies have shown that bilingual children are able to use both languages proficiently with no signs of confusion or failure in language use. This ability also does not hinder their cognitive development.
MAINTAINING THE IDENTITY OF BILINGUAL INDIVIDUALS IN MULTICULTURAL/MULTILINGUAL SETTINGS
Authors: Trisnawati Ika Kana
Published: January 2018

This paper discusses the ways bilingual people are able to maintain their identity within any multicultural and multilingual environment. As today’s societies have shown to have more people with varied language/cultural backgrounds, it is interesting to learn how the bilinguals understand and identify themselves despite living in a totally different environment. Data in this paper came from a number of multicultural/multilingual settings for comparison purposes. Findings showed that there have been three major factors contributing to maintain the bilinguals’ identity in a diverse environment including language, family, and peer interaction.
IDENTIFYING THE CONCEPT OF BILINGUALISM AND BILINGUALS THROUGH SEVEN BAKER’S DIMENSIONS OF BILINGUALISM
Authors: Mulyani Mulyani
Published: January 2018

The study is mainly aimed at investigating and analyzing the concept of bilingualism and bilinguals based on seven Baker’s (2011) dimensions of bilingualism; ability, culture, context, age, use, elective bilingualism, and balance of two languages. All of the dimensions were discussed specifically and comparatively based on Baker’s bilingualism dimensions related to the experience of learning second language (L2) of both the participants. However, another dimension; development is not discussed in this study since there is insufficient information and no correlation to the participants’ experience in learning L2. There were two participants involved in this study; they are Australian but coming from different backgrounds and experiences of learning L2. The data was collected by means of semi-structured interviews using both closed-question and open-question methods. The findings indicates that it is arduous to specify to what extent the concept of bilingualism and bilinguals are.
ORGANIZATIONAL AND ECONOMIC PROVIDING A PROFESSIONAL AND PUBLIC ASSESSMENT OF THE QUALITY OF EDUCATIONAL PROGRAMS FOR THE SERVICE AND HOSPITALITY INDUSTRY: PROBLEMS AND PROSPECTS
Authors: ЕФРЕМОВА Мария , EFREMOVA Mariya
Published: January 2018

The article examines the problems of organizational and economic providing professional and public assessment of the quality of educational programs for the hospitality industry. The author analyzes the typical features of long-termdevelopment trends in educational programs for the service and hospitality industry, such as the growth of mobility, globalization, accessibility and active using Internet, the introduction of innovations and the use of modern educational technologies, the internationalization and diversification of educational programs, an effective system of teacher training, integration educational and scientific organizations, increasing the effectiveness of image management improving the quality of education. The article substantiates role of conducting professional and public accreditation of professional educational programs in assessing the quality of educational programs for the service and hospitality industry. The author explains the problem of low interest on the part of employers in the process of assessing the quality of educational programs for the service and hospitality industry, and offers options for involving employers in the process of assessing the quality of educational programs. The author also determines role of organizational and economic support of professional and public assessment of the quality of educational programs for the service and hospitality industry. The article shows various forms of establishing communication between the structural divisions of the educational organization and students during assessing the quality of educational programs. The author draws conclusion about the problems and perspectives of organizational and economic support of the professional and public assessment of the quality of educational programs for the service and hospitality industry and suggests possible options for its improvement.
GEOMORPHOLOGICAL NATURAL RISKS AS THE LIMITING FACTOR OF THE TOURISM DEVELOPMENT THROUGH THE EXAMPLE OF THE TOWN SOLNECHNOGORSKOE (CRIMEA)
Authors: Санин Александр , Sanin Aleksandr , Кошовский Тимур , Koshovskiy Timur
Published: January 2018

In managing the recreational resources in a coastal zone of the Crimean peninsula it is necessary to consider geomorphological natural risks that become visible in so-called adverse and dangerous natural processes. Among all types of adverse and dangerous natural processes in a coastal zone of Crimea the geological and geomorphological types are the greatest threat for the recreational natural-use. They are the object of studying in this article, and their impact on recreational human activity is a subject. This research is aimed at identifying the geomorphological adverse and dangerous natural processes, the characteristics of a coastal zone of the Southern Crimea, and developing the recommendations for managing the recreational natural-use. The authors assess the risks on that side using the town of Solnechnogorskoye and its surroundings, the typical tourist center of eastern part of the Southern Crimean coast, as a key area of the recreational activity. The slope and abrasion processes are the greatest threat here. Abrasion in general is characterized by the average level of intensity, the slope processes are mostly shown as a linear erosion and a landslide activity. A considerable part of this territory represents the modern and ancient landslides that in certain cases are activated by the human impact. The forecast for the coast dynamics indicates the necessity of shore protection works for a long-term vision to protect the engineering objects located next to the sea coast. It is necessary to avoid capital construction within the landslide bodies and next to the sea coast without bank protection con- structions. Protective measures should be applied to the available engineering constructions that are affected by the landslides and the linear erosion. It willallow reducing financial losses and the probability of human losses (that will inevitably lead to a sudden outflow of recreants from the region) when using the territory for tourism. The chosen area is characterized by adverse and dangerous natural processes typical for Crimea and other seaside territories with a mountainous terrain. Thus, the gained experience can be used for other coastal areas in Crimea and beyond.
PROMOTING CULTURAL SPACE OF KAMENKA AS AN ELEMENT OF KRASNOYARSK TOURIST DESTINATION ON THE MARKET OF TOURIST SERVICES
Authors: Бутова Татьяна , Butova Tatyana , Бекетова Наталья , Beketova Natalya , Казаков Артём , Kazakov Artem
Published: January 2018

In recent years cultural and public spaces developing in Russia are involved in the formation of a comfortable environment for the city residents and attracting new tourist flows. The role of the capital of XXIX World Winter Universiade complicates the task of providing attractiveness of Krasnoyarsk for potential tourists. This requires creation of an attractive tourist offer and the identifica- tion of tourism potential for existing cultural organizations and other leisure facilities. Cultural space Kamenka founded in 2013 recently has gained popularity among the population of Krasnoyarsk and other districts of the Krasnoyarsk Krai and Siberian Federal District as a leisure attraction. In this regard, it has the prospects of transformation into a tourist destination. Accordingly, the study of the perspective of the Kamenka’s transformation into a tourist destination is of great practical importance, and it can also help to find a methodological tool for developing marketing strategies that ensure the success of this process. The authors reveal the segment of the Kamenka target market, presented by the potential tourists of the regional tourist services markets, and identify the specificity of the tourist potential of the commodity offer and the reasonably local centered scenario of Kamenka development as a tourist destination. Cultural and educational spaces of Russia and the cultural space Kamenka as innovative destinations use modern promotion technologies based on Internet technologies, effectiveness of which has been evaluated according to the D. Khaldilov's methodology of the social networks effectiveness assessing, adapted to cultural spaces. On this basis the authors give the proposals to improve social networks, which can ensure Kamenka’s successful transformation into the tourist destination, helping the city of Krasnoyarsk to become attractive for tourists, not only while holding the Universiade, but also after it. The authors are grateful to the team of the Cultural space of Kamenka, especially to Anna S. Ivanova and Alina A. Tokmakova for their support in the research.
Marketingowe determinanty wprowadzania na rynek nowych produktów w przedsiębiorstwach sektora zbożowego
Authors: Górska-Warsewicz Hanna , Świątkowska Monika
Published: January 2018

Celem opracowania była analiza wybranych uwarunkowań marketingowych determinujących wprowadzanie na rynek nowych produktów w przedsiębiorstwach sektora zbożowego, ze szczególnym uwzględnieniem działań promocyjnych i marki. Badania empiryczne w postaci wywiadów telefonicznych ze wspomaganiem komputerowym zrealizowano w ramach projektu POIG.01-14- -041/12 współfinansowanego z Europejskiego Funduszu Rozwoju Regionalnego. Próbę badawczą stanowiło 200 przedsiębiorstw dobranych według kryterium wielkości przedsiębiorstw. Zastosowano następującą strukturę przedsiębiorstw: mikroprzedsiębiorcy 20%, mali przedsiębiorcy 30%, średni przedsiębiorcy 30% i duże przedsiębiorstwa 20%. W niniejszym opracowaniu wykorzystano część wyników w zakresie marketingowych uwarunkowań wprowadzania nowych produktów w przedsiębiorstwach sektora zbożowego. Wprowadzanie na rynek nowych produktów w największym stopniu dotyczyło pieczywa, na ten fakt wskazało prawie 90% badanych przedsiębiorstw sektora zbożowego. Oczekiwana skuteczność promocji w przedsiębiorstwach sektora zbożowego była największa w przypadku reklamy w miejscu sprzedaży, promocji cenowych, promocji sprzedaży oraz degustacji. Znaczenie marki produktowej dla przedsiębiorstw sektora zbożowego w największym stopniu dotyczyło utrzymania dotychczasowych konsumentów, rozwoju firmy, zapewnienia większej sprzedaży oraz możliwości pozyskania nowych konsumentów.
Postęp w uprawie róż szklarniowych i jego efekty produkcyjno-ekonomiczne na przykładzie wybranego gospodarstwa
Authors: Jabłońska Lilianna , Gunerka Lidia , Leasing Krystian
Published: January 2018

Celem pracy było przedstawienie nowoczesnych rozwiązań w uprawie róż szklarniowych wdrażanych przez polskich producentów na przykładzie wybranego gospodarstwa oraz ocena efektów ekonomicznych tego postępu. Badania wykazały, że postęp techniczny i technologiczny pozwolił na utrzymanie produkcji róż na opłacalnym poziomie, wyższym w produkcji całorocznej. Jednak stopniowy wzrost importu tanich róż z Afryki i wzrost cen energii elektrycznej czyni doświetlanie krzewów niezasadnym.
Oferta produktowa jako element marketingu-mix w gospodarstwach agroturystycznych obszarów przyrodniczo cennych województwa lubelskiego
Authors: Siedlecka Agnieszka
Published: January 2018

Prowadzenie działalności gospodarczej, bez względu na jej charakter, wiąże się z wykreowaniem produktu, który będzie stanowił przedmiot zainteresowania konsumentów. Według prognoz Instytutu Turystyki, liczba przyjazdów turystów w nadchodzących latach będzie wzrastała. Szczególnie istotny wydaje się trend wskazany przez Europejską Komisję Turystyki, według której wzrost świadomości związany z ochroną środowiska będzie skutkował wzrostem zainteresowanie turystów miejscami, gdzie rozwój zrównoważony odgrywa znaczącą rolę. W przypadku Lubelszczyzny szczególnie duże znaczenie ma rozwój segmentu, jakim jest turystyka na obszarach wiejskich, ekoturystyka i agroturystyka. W celu pozyskania klientów gospodarstwa agroturystyczne zmuszone są do podejmowania działań ukierunkowanych na wypromowanie interesującej i atrakcyjnej oferty. Możliwe jest to tylko wówczas, gdy zaoferują produkt, który zainteresuje i zaintryguje turystów. Celem niniejszego opracowania jest analiza oferty produktów oferowanych przez gospodarstwa agroturystyczne na obszarach przyrodniczo cennych województwa lubelskiego oraz próba odpowiedzi na pytanie, czy prowadzenie działalności na tych terenach wpływa korzystnie na zakres oferty produktowej. Dla realizacji celu przeprowadzone zostały badania w gospodarstwach agroturystycznych z gmin przyrodniczo cennych oraz gmin o niskich walorach środowiskowych. Badania zrealizowane zostały w okresie listopad–grudzień 2013 roku. Uzyskane wyniki wskazują, iż umiejscowienie gospodarstw świadczących usługi turystyczne na obszarach przyrodniczo cennych wpływa zdecydowanie na poszerzoną ofertę produktową. Wpływ na to mają zarówno czynniki środowiskowe, jak również aktywność samych właścicieli gospodarstw.
Rola struktury kapitału w kształtowaniu wartości przedsiębiorstwa (elementy teorii, doświadczenia praktyki)
Authors: Łukasik Gabriela , Naczyński Daniel
Published: January 2018

W strategii finansowej przedsiębiorstwa struktura kapitału odgrywa szczególną rolę, wpływając na stopień podejmowanego ryzyka finansowego. Poszukiwanie najlepszych źródeł finansowania, najbardziej efektywnych możliwości inwestowania, to podstawowe decyzje uczestników rynku finansowego. Stąd ważne jest pytanie, w jakim stopniu zmiany struktury kapitału decydują o wyborach inwestorów i związanej z tym wartości rynkowej spółek. W artykule zaprezentowano podstawowe elementy teorii struktury kapitału z próbą oceny jej wpływu na wartość rynkową przedsiębiorstw na polskim rynku kapitałowym.
Nierówności dochodowe w Polsce w relacji miasto–wieś
Authors: Raczkowska Małgorzata
Published: January 2018

W opracowaniu podjęto rozważania na temat nierówności dochodowych występujących w Polsce w układzie miast–wieś w latach 2005–2013. Postawiono ogólną hipotezę badawczą mówiącą, iż nierówności dochodowe na obszarach wiejskich w Polsce zwiększają się i nie różnią się swoim charakterem od nierówności występujących w miastach. Przeprowadzone wyniki badań potwierdziły zwiększanie się nierówności dochodowych na terenach wiejskich oraz ich zmniejszanie w miastach. Na terenach wiejskich spośród miar najwyżej skorelowana ze wskaźnikiem Giniego była stopa bezrobocia – współczynnik korelacji liniowej Pearsona r = –0,82. W wyniku przeprowadzonej analizy nie można zdecydowanie stwierdzić, że obniżanie stopy bezrobocia sprzyja zwiększaniu nierówności dochodów. Trudno bowiem powiedzieć, czy to bezrobocie jest efektem nierówności, czy nierówność bezrobocia. Zależność między współczynnikiem aktywności zawodowej na wsi a współczynnikiem Giniego była również ujemna i pokazywała silną zależność między zmiennymi – współczynnik korelacji Pearsona na poziomie –0,70.
Bezpieczeństwo edukacyjne studentów z obszarów wiejskich
Authors: Smarzewska Agnieszka , Melaniuk Ewelina , Szepeluk Adam
Published: January 2018

Uczelnie pełnią misję odkrywania i przekazywania wiedzy, rozwoju kompetencji poprzez prowadzenie badań i kształcenie studentów. Podjęcie decyzji o studiach wyższych w grupie osób z obszarów wiejskich ma na celu eliminację predyspozycji wykluczenia edukacyjnego. Celem artykułu jest budowa profilu studenta z obszaru wiejskiego z uwzględnieniem płci w kontekście zaspokajania potrzeb i aspiracji edukacyjnych, służących zapewnieniu bezpieczeństwa edukacyjnego. Przy tworzeniu profilu studenta wzięto pod uwagę tylko te cechy, w których wystąpiła zależność istotna statystycznie w odniesieniu do płci. Wyniki analiz wpisują się w badania prowadzone od lat 70. XX wieku w Polsce. Zgodność wyników badań dotyczy powodów podjęcia studiów, motywów wyboru kierunków studiów oraz źródeł informacji.
Discriminating Input Variables for Fraud Detection using Radial Basis Function Network
Authors: Alabi I. O. , Jimoh R. G.
Published: January 2018

Fraud is an adaptive crime; special methods of data gathering and analysis are required to combat fraud issues as criminals often quest for dubious techniques to evade detection. Radial basis function (RBF) network, was used to build base models that identifies and detect the risk of fraud in transactions. At first, it is imperative to isolate the basic factors that are predictive of fraud occurrences so as to determine the Information gain of each attribute. The input variables’ importance was ascertained to indicate how some of the input variables were distinguished as strong indicators or weak indicators of fraud. Hence, the relevant attributes were selected prior to examining the model’s performance. This study has found relevance among corporate business professionals and government agencies, to minimizing the time and cost of fraud detection. The researcher recommended that fraud mining processes be regularly updated at fixed time intervals to checkmate criminals.
Biodiesel synthesis and kinetic analysis based on MnCo3/Na silicate as heterogeneous catalyst
Authors: Zhang Yanan , Liu Hui , Zhu Xiaochan , Lukic Ivana , Zdujic Miodrag , Shen Xiang , Skala Dejan
Published: January 2018

The MnCO3/Na silicate (Mn/Na/Si mole ratio of 4.65:1:1.65) catalyst in the form of solid particles with diameter of 0.99?1.99 mm was used as a catalyst for transesterification of soybean oil in batch autoclave at different conditions: 388?468 K, methanol-to-oil mole ratio 12:1?30:1, catalyst amount based on the mass of oil 0?12.5 %. The complete triacylglycerols (TAG) conversion and high yield of fatty acid methyl ester (FAME) was obtained after 1 h at 458 K, methanol-to-oil mole ratio 30:1 and 10 % of catalyst. Kinetics of transesterification process was analyzed by three models: the simple first order irreversible reaction rate, as well as two more complex models recently reported in literature. The catalyst reuse in transesterification process was tested and the average values of 99.0 % of TAG conversion and 97.5 % of FAME yield were obtained after 8 consecutive runs. Different techniques were used to characterize fresh and used MnCO3/Na silicate catalyst. The determined amounts of leached Na (<500 ppm) and Mn (<20 ppm) in biodiesel phase implied that the homogeneous-heterogeneous process influences the catalyst selectivity, whereby leached Na enables the complete transformation of TAG to FAME.
Modelling of hydrochemical and hydromechanical parameters’ synergism in the process of solid deposit creation in geothermal and other hard waters
Authors: Milicevic Dragan , Andjelkovic Ljiljana , Mitic Marjan , Purenovic Jelena , Purenovic Milovan
Published: January 2018

This paper presents the experimental research results, regarding the effect of hydromechanical parameters and based on the relative reduction of the starting hardness of geothermal water of Sijarinska Banja and Niska Banja as well as the water from the Medijana spring in Nis. The measurements were conducted on a laboratory pilot plant/ facility with glass pipes of diameter 2, 4, 6, 8 and 10 mm and with water flow controlled by a digital peristaltic pump with a flow interval from 2 to 5000 ml min-1. The effect of the hydrodynamic parameters on the change of input hardness of geothermal and other hard waters and the process of solid deposit creation were modelled by an empirical model based on simple linear regression analysis, multiple linear regression model and the neural network. The high accuracy of all applied models unequivocally proves that a synergism of hydrochemical and hydrodynamic parameters exists in the process of creation of solid deposit ? limescale, thanks to which the starting hypothesis is confirmed.
Production of biosolvents and acids by salinity-adapted strain of clostridium acetobutylicum: Effects of salt and molasses concentrations
Authors: Zabihi Reza , Mowla Dariush , Karimi Gholamreza
Published: January 2018

In this study, the growth of Clostridium acetobutylicum was evaluated in Clostridium basal medium (CBM) containing 0.001, 0.5, 1, 2 and 4 % salt concentrations. Although the strain is sensitive to salinity of more than 2 %, the adapted strain was shown to grow even at 6 % salinity. Results indicate adverse effects of salinity on bacterial growth and bioproducts, such as 1- -butanol and butyric acid, whereas the produced acetone is increased by salinity in CBM. In addition, the glucose of CBM is substituted by sugar beet molasses, due to its lower price and greater accessibility. Therefore, molasses-based mediums (MBM) at different concentrations of molasses were examined to assess the effect of molasses concentration on the adapted strain at low salinity. The results showed that 4 and 6 % concentrations of molasses are optimum concentrations for bacterial growth and its production of bioproducts at low salinity. Finally, the simultaneous effects of salinity and molasses concentration on the adapted strain were investigated. For this purpose, molasses-based mediums (MBM) containing 2, 3 and 4 % molasses concentration at 4 % salinity were considered. The results demonstrated that the increase in the molasses concentration raises the production of both butyric acid and acetone.
Synthesis, fluorescent studies, antioxidative and α-amylase inhibitory activity evaluation of some lanthanide(III) complexes
Authors: Philip Surya , Thomas Soosan , Mohanan K.
Published: January 2018

A novel heterocyclic ligand, viz. 1,2-dihydro-1,5-dimethyl-4-[[1-2- -oxo-2H-1-benzopyran-3-yl)ethylidene]amino]-2-phenyl-3H-pyrazol-3-one, was prepared by condensing 3-acetylcoumarin with 4-aminoantipyrine. This ligand is versatile in forming complexes with lanthanum(III), praseodymium(III), samarium(III), gadolinium(III) and dysprosium(III) ions. The ligand and the metal complexes were characterized through various physicochemical and spectral studies. The spectral studies revealed that the ligand is coordinated to the metal ion in a bidentate fashion, through the azomethine nitrogen and the oxygen atom of the pyrazolone ring. The powder XRD patterns of ligand and the dysprosium(III) complex were studied. The photoluminescent properties of ligand and metal complexes were evaluated and the relative quantum yields were determined. It was observed that in all cases the metal ions enhanced the luminescence intensity. The ?-amylase inhibitory activity of the ligand and the metal complexes was evaluated using the method of Apostolidis. The metal complexes exhibited increased activity compared to the ligand. The antioxidant property was also examined using the DPPH assay and the metal complexes were found to be more potent antioxidants than the ligand.
The Expected Rate of Credit Losses on Banks' Loan Portfolios
Authors: Harris Trevor S. , Khan Urooj , Nissim Doron
Published: January 2018

Estimating expected credit losses on banks' portfolios is difficult. The issue has become of increasing interest to academics and regulators with the FASB and IASB issuing new regulations for loan impairment. We develop a measure of the one-year-ahead expected rate of credit losses (ExpectedRCL) that combines various measures of credit risk disclosed by banks. It uses cross-sectional analyses to obtain coefficients for estimating each period's measure of expected credit losses. ExpectedRCL substantially outperforms net charge-offs in predicting one-year-ahead realized credit losses, and reflects nearly all the credit loss-related information in the charge-offs. ExpectedRCL also contains incremental information about one-year-ahead realized credit losses relative to the allowance and provision for loan losses and the fair value of loans. It is a better predictor of the provision for loan losses than analyst provision forecasts, and is incrementally useful beyond other credit risk metrics in predicting bank failure up to one year ahead.
Creditor Influence and CEO Compensation: Evidence from Debt Covenant Violations
Authors: Balsam Steven , Gu Yuqi , Mao Connie X.
Published: January 2018

Debt covenant violation alters firm dynamics, providing creditors with the right to demand repayment, and via that right, influence firm actions. We provide evidence consistent with creditors employing that channel to influence CEO compensation. Using regression discontinuity analysis, we show that in the year after a covenant violation, after controlling for other factors, CEO compensation is 8.5 percent lower and the CEO's compensation package contains fewer risk-taking incentives, as the vega associated with newly granted options is 26 percent lower. These changes are more pronounced when the creditor has greater influence, such as when the borrower and creditor have a prior lending relationship, the creditor is a highly reputable bank, or when the borrower is financially weaker. We also find that CEOs' risk-taking incentives decrease with the number of debt covenants; in particular, the number of performance debt covenants being breached.

JEL Classifications: G21; G34.
Management Disclosures of Going Concern Uncertainties: The Case of Initial Public Offerings
Authors: Bochkay Khrystyna , Chychyla Roman , Sankaraguruswamy Srini , Willenborg Michael
Published: January 2018

We study the information content and determinants associated with voluntary management disclosures of going concern (GC) uncertainties by IPO issuers. In terms of information content, we examine IPO price revision and initial return and find robust support that management GC disclosures are associated with downward revisions in the IPO offer price and, upon considering the mediating effects of the price revision, also associated with lower initial returns. In terms of determinants, and after controlling for other factors (e.g., issuer distress, start-up status, size, cash burn), we find that the presence of a management GC disclosure is negatively associated with a proxy for issuer financial incentives to withhold “bad news” and positively associated with the extent of risk factors disclosure. Overall, our results provide support for the information content of voluntary management disclosures of GC uncertainties by IPO issuers, the presence of which is associated with agency and risk motivations.

JEL Classifications: G24; G32; M13; M41.
Do Auditors Recognize the Potential Dark Side of Executives' Accounting Competence?
Authors: Albrecht Anne , Mauldin Elaine G. , Newton Nathan J.
Published: January 2018

Practice and research recognize the importance of extensive knowledge of accounting and financial reporting experience for generating reliable financial statements. However, we consider the possibility that such knowledge and experience increase the likelihood of material misstatement when executives have incentives to misreport. We use executives' prior experience as an audit manager or partner as a measure of extensive accounting and financial reporting competence. We find that the interaction of this measure and compensation-based incentives increases the likelihood of misstatements. Further, auditors discount the audit fee premium associated with compensation-based incentives when executives have accounting competence. Together, our results suggest that a dark side of accounting competence emerges in the presence of certain incentives, but auditors view accounting competence favorably despite the heightened risk. In further analyses, we demonstrate that executives' aggressive attitude toward reporting exacerbates the effect of accounting competence and compensation-based incentives on misstatements, but not on audit fees.

JEL Classifications: M41; M42.

Data Availability: Data are available from public sources identified in the text.
Coordination and Communication Challenges in Global Group Audits
Authors: Downey Denise Hanes , Bedard Jean C.
Published: January 2018

Inspectors frequently identify deficiencies on global group audits (GGAs) attributed to problems in coordination and communication among the multiple participating firms. As GGAs involve large multinational entities with extensive global reach, the costs of audit failure are high. Prior research and theory suggest that coordination and communication challenges are common when interdependent teams perform work in complex environments. Studying actual experiences of 147 group audit leaders, we find that clients' size/regulatory status and global structure contribute to coordination/communication challenges, but language/cultural barriers are less important. We also investigate strategies that group auditors can use to mitigate challenges, finding that modularization (advance scripting of work) and ongoing communication (availability/use of communication channels) are not as effective as tacit coordination (leveraging common ground through knowledge/experience). The variation in knowledge of component teams reported by participants leads to the question of whether group auditors can influence the training and/or selection of component personnel.
The Effects of Reciprocity and Self-Awareness on Honesty in Managerial Reporting: Social Value Orientation Matters
Authors: Davidson Bruce I.
Published: January 2018

This study examines the effects of reciprocity, self-awareness, and social value orientation on honesty in managerial reporting. I measure each manager's social value orientation personality characteristic and conduct an experimental study that manipulates two contextual factors: a hiring choice and a signature requirement. I find that managers are not homogeneous in their reporting decisions. Pro-socials provide more honest reports when they are required to sign the budget report or when they are endogenously hired. Pro-selfs provide more honest reports when they are endogenously hired, and the level of honesty incrementally increases when pro-selfs sign the budget report. I find no support for the signature requirement alone increasing the level of honesty exhibited by pro-selfs. The differences in intrinsic preferences between SVO types exposed to situational cues common in a participative budget setting have the potential to inform employee recruitment and selection by organizations to allow for efficient budgetary control.