bluuebunny/crossref_metadata_2025 huggingface dataset:
GRATITUDE AND LONELINESS AS PREDICTORS OF SUBJECTIVE WELL-BEING
Authors: Jovančević Ana , Milićević Nebojša
Published: June 2021

The main aim of this research is to analyze the role of loneliness found in previous studies as well as to examine the role of gratitude as one of the main factors contributing to subjective well-being. The sample is a convenience sample and consists of 219 respondents (78.99% women). The instruments used in this research were: the Social and Emotional Loneliness Scale for Adults (SELSA; di Tomasso & Spinner, 1993), the Life satisfaction scale (SWLS; Diener, Emmons, Larsen, & Griffin, 1985), PANAS (Watson, Clark, & Tellegan, 1988) and The Gratitude Questionnaire (McCullough et al., 2002). The data were analyzed using a hierarchical linear regression where the criterion variables were components of subjective well-being, the predictor in the first step gratitude, and predictors in the second step three types of loneliness. The results of this research show that the only statistically significant predictor of positive affects is gratitude (model 1: β=.281, p<.01; model 2: β=.243. p<.01). Gratitude and loneliness explain 30.1% of the variance of positive affect. When it comes to negative affect, the first model explains 12.6% of the variance, while the second model explains 21.9% of the total variance. Only the second model is statistically significant (p<.05). The only statistically significant predictor is loneliness in the family (β=.143. p=.049). Finally, when it comes to life satisfaction, the first model explains 23.5% of the variance while the second model explains 38.6% of the total variance. When loneliness is added in the second model, an additional 15.1% of the statistically significant explained variance appears (p<.01). The best predictor in this regression analysis is social loneliness (β=-.297, p<.01). Based on these results we can conclude that both gratitude and loneliness are important variables for subjective well-being – but that some are more important for some and some for other aspects of subjective well-being.
THE RELATIONSHIP BETWEEN AFFECTIVE TEMPERAMENT AND PERCEIVED SOCIAL SUPPORT
Authors: Vlajić Dušan , Trajković Danica
Published: June 2021

This paper examines whether people with different affective temperament (depressive, cyclothymic, hyperthymic, irritable, anxiety-cognitive, anxiety-somatic and mixed) differ in terms of perceived social support. The sample is a convenience one, uniform by gender, consisting of 200 people under the age of 35. The instruments used in the research are: the Serbian version of the TEMPS-A scale, which assesses five affective temperaments, and the Serbian version of the Social Support Scale of the Study of Medical Outcomes (MOS-SSS). The results show that the depressive temperament perceives social support to a lesser extent than the cyclothymic (p <.05), hyperthymic (p <.01), anxiety-cognitive (p <.05) and mixed temperament (p <.05). On the other hand, the hyperthymic temperament is more prone to perceiving social support than the cyclothymic (p <.05) and anxiety-somatic temperaments are (p <.05). The main conclusion of this research is that hyperthymic temperament, which is characterized by most desirable traits such as optimism, sociability, self-confidence and eloquence, perceives its social environment to be more supportive than other temperaments, which is a consequence of its characteristics and the adequate communication of its own needs
AESTHETIC EDUCATION AND THE AESTHETIC EXPERIENCE OF MUSIC IN NEW MODES OF TEACHING: CAN MUSIC BE TAUGHT ONLINE?
Authors: Zdravić-Mihailović Danijela
Published: June 2021

The paper focuses on the aspects of aesthetic education and aesthetic experience of music under the conditions of online teaching of music due to the COVID-19 pandemic. The new mode of teaching affected the teaching process, particularly in the field of performance arts which involves direct experiencing of music, stage performances and direct cooperation of musicians. Aside from certain advantages, mostly regarding the organization of teaching and more time for practice, the results show that students were for the most part deprived of a comprehensive experience of music during the teaching process, and particularly of a specific aesthetic experience. A general conclusion is drawn that direct contact between the student and the professor in face-to-face teaching practice is an irreplaceable segment of music education.
NARRATIVE-BASED MEDICAL WRITING: AN EMP CASE STUDY
Authors: Torubarova Irina , Stebletsova Anna
Published: June 2021

The article discusses a case study employing medical writing for the development of skills, attitudes and values that are essential for the healthcare worker’s identity. The emphasis is made on empathy, communication skills and communicative tolerance. The authors argue that these attitudes can be enhanced in the academic curriculum of medical universities. The possible way to improve personal qualities essential for the future career of a medical worker is through narrative-based medical writing, which can be implemented in the course of the English for Specific (Medical) Purposes (ES(M)P) course.  The 13-week course ‘Narrative-based medical writing’ designed and performed at Voronezh Medical University involved 60 undergraduate students. The participants had to complete 10 to 13 writing assignments describing patients’ experience of a disease. The key findings of the study have demonstrated a more competent usage of reflective writing techniques, a higher level of empathy manifestation and communicative tolerance comparing to the baseline measurements. These results support the idea that EMP with a narrative-based writing module can make an essential contribution to the development of communicative tolerance and empathic manifestation, thereby enabling the development of the crucial professional attitudes of a healthcare practitioner.
EDUTAINMENT AND INFOTAINMENT IN DISTANCE LEARNING AND TEACHING ENGLISH TO UNIVERSITY STUDENTS AND ADULT LEARNERS
Authors: Bugreeva Elena A.
Published: June 2021

The era of digitization and post-literacy has changed many aspects of our life. This paper investigates into edutainment and infotainment as an approach to the instructional design of an English course for university students or adult learners, including distance learning. Apart from a brief history of edutainment and infotainment, the research attempts to realize the nature of edutainment, specify the concept, and point out its advantages and disadvantages. The article describes some instruments of edutainment and infotainment that can improve e-learning English. The findings may be interesting for the faculty engaged in synchronous and asynchronous e-learning and instructional designers creating online courses.
FROM ‘LIBERAL TRANSLATORS’ TO ‘COMPETENT TRANSLATERS’ – TRANSLATION AS AN OVERARCHING DIAGNOSTIC ACTIVITY IN AN ESP/ESAP COURSE
Authors: Popović Pecić Ana , Vlahović Nina
Published: June 2021

The paper points to some possible advantages of translation as a language activity in the ESP/ESAP classroom as well as to its role in bringing to the fore some aspects of language use that may not be always explicitly addressed by the commonly used tasks in communicative language teaching. Attention is thus drawn to the role of translation in diagnosing students’ language competences with the aim of improving them and eventually developing their overall reading comprehension. Most conclusions have been reached on the basis of the authors’ extensive experience in teaching students of different disciplines and with varied L2 proficiency levels at the Faculty of Philosophy of the University of Belgrade, and, more specifically, on the basis of the results obtained through the analysis of a large corpus of students’ translations in the fields of pedagogy, anthropology and history, tentatively representing the social sciences–humanities spectrum. As well as being an indication of the aspects of L2 that need to be additionally focused on, the common errors serve to substantiate the rationale behind the use of translation in an ESP/ESAP course.
QUESTIONING EAP: A CRITIQUE OF THE ENGLISH FOR ACADEMIC PURPOSES COURSES AT UNIVERSITY
Authors: Fedorova Natalia
Published: June 2021

Pre-sessional English for Academic Purposes (EAP) courses are meant to prepare international students for their undergraduate and postgraduate programmes in an English-speaking academic environment. Prospective university candidates for whom English is not the first language are required to complete a pre-sessional EAP course if their IELTS score is lower than the admissions requirements. Even though, in terms of the language requirement, the lack of language proficiency is the only reason preventing international students from entering their degree programmes directly, the course they are required to take is an EAP course rather than a General English one, hence, not directly addressing their lack of general language proficiency. In this essay I question the need to impose such a course on international students: is EAP in its current shape necessary for their success at university or is it merely a product of neoliberalism in higher education?
POST BREXIT DYNAMICS IN EU: A POLITICAL BODY NURTURED AND RETAINED ALIVE BY THE ESP CAPILLARIES IN EDUCATION
Authors: Alhasani (Dubali) Mirela , Stojković Nadežda
Published: June 2021

Post Brexit European scenario has triggered speculative thoughts to linguists concerned with language policy in the European Union. Contrary to the belief that no Brits, no further ascendancy of English in the EU territory, there is indisputable and abundant evidence demonstrating that English will retain its status as the dominant formal and informal language among EU (and prospective) members. In our study, we argue that the sustainable and irreplaceable supremacy of English is precisely linked to its effective usage for specific purposes. We examine mainly the case of the English Medium Instruction (EMI) in higher education in EU countries shedding light on the crucial role of the ESP within EMI to further internationalization and standardization of university teaching and research within the EU zone, and its future acceding members. We also analyze indispensable role of the ESP in conducting Erasmus+ Staff and Student Mobility Exchange programs of specific majors of study as a catalyst to equal promotion and dissemination of technological and scientific innovation. We believe that the ESP is being the tool to guaranteeing economic and scientific synergy and socio-educational coherence among all EU countries.
LEXICAL BUNDLES IN L1 AND L2 ENGLISH DOCTORAL DISSERTATIONS
Authors: Yakut Ilyas , Yuvayapan Fatma , Bada Erdogan
Published: June 2021

Based on contrastive interlanguage analysis, this study explores the usage of lexical bundles occurring in doctoral dissertations produced in the English language related studies in the USA by L1 American English speakers and in Turkey by Turkish speakers of English in the last ten years between 2010-2019. In our analysis of the data, we identified a significant number of types of 4-word bundles from both corpora from a structural and functional perspective. The findings regarding the types of lexical bundles and their structural and functional dispersions revealed significant differences between the two corpora. While L1 English writers refrained from heavily utilizing formulaic sequences, the opposite could be observed in the works of L2 English authors. This study has significant implications for academic writers producing work in the English language since corpus-informed lists and concordances might be of great help to L2 speakers of English in identifying appropriate lexical bundles that are specific to their disciplines.
DOCTORAL RESEARCH IN ENGLISH LANGUAGE EDUCATION IN INDIA: A STUDY OF UNIVERSITIES IN MAHARASHTRA STATE
Authors: Tasildar Ravindra
Published: June 2021

English Language Education (ELE) in India has a history of about two hundred years. There were some significant studies in ELE during the British rule. The research in ELE in India was mostly carried out in the second half of twentieth century. A cursory review of bibliographies reveals that ELE is one of the less researched sub-disciplines of English Studies in India. In the absence of a separate study on research in ELE in India, the present paper is a modest attempt to evaluate the doctoral research in different areas of ELE in the universities in Maharashtra State of India. The purpose of the present study is to know the less explored and over explored areas of ELE for doctoral research. This study would not only strengthen the research in ELE but also define the scope for further research in ELE in India.  Besides, it may not only help the aspirant researchers but also will determine the path of ELE in twenty-first century India.
IDENTIFICATION AND ASSESSMENT OF CURRENCY CRISES IN THE REPUBLIC OF SERBIA
Authors: Marković Milan , Marjanović Ivana
Published: June 2021

The aim of the paper is to identify the episodes of currency crises in the Republic of Serbia using the exchange market pressure (EMP) index. The country's resilience to currency crises prevents the collapse of the currency and the transfer of negative effects to the entire financial and real sector, so the research and assessment of the factors of currency crises is extremely important. The survey shows that the strongest strikes on the Serbian dinar were in the period of the global financial crisis in 2008, so that adjusting to shocks from abroad is crucial for the sustainability of the applied managed floating exchange rate regime. On the other hand, the stability of the national currency depends mainly on the achieved macroeconomic results, which are presented globally using the misery index.
STRUCTURED AND UNSTRUCTURED TIME AND RISKY BEHAVIOR OF ADOLESCENTS IN CONDITIONS OF SOCIAL CRISIS
Authors: Jaredić Biljana , Minić Jelena , Radojević Tatjana
Published: June 2021

The main objective of this research is to determine how much adolescents prefer certain types of structured free time and unstructured time (leisure time), as well as their connection with risky behavior of adolescents in social crisis. The sample consists of a number of adolescents (N = 287), 116 or 40.4% of male and 171 or 59.6% of female respondents, age from 18 to 24, average age is 20.44 years (AS = 20.44, SD = 2.75) living in the Autonomous Province of Kosovo and Metohija. Leisure and Leisure Assessment Questionnaire (constructed only for research purpose), Risk Behavior Rating Scale (RBRS), Scaar, 2009 were used in this research. The data was processed through descriptive statistics, correlation and regression analysis and the T-test. Results showed that adolescents mostly prefer internet as an unstructured activity and the least preferred is the theater as the structured one. A negative correlation was obtained between academic success and risky behavior, which indicates that if adolescents achieve better results in academic career, they have less propensity for risky behavior. According to the results, boys are more prone to risky behavior than girls, and risky behavior of adolescents can be predicted with 14% variance (significant predictors are unstructured leisure time and the gender of adolescents). Within our work, our objective is to bring attention to the importance of a structured way of spending leisure time regarding adolescents, with necessary engagement of experts from different areas.
RELATIONSHIP BETWEEN FACEBOOK-RELATED BEHAVIORS AND CHARACTERISTICS OF A ROMANTIC RELATIONSHIP
Authors: Isailović Ivana , Šakotić Kurbalija Jelena
Published: June 2021

The problem of this study was to explore the relationship between Facebook-related behaviors and characteristics of romantic relationships. Based on the results of previous research, we assumed that there would be significant gender differences in the frequency and manner of using Facebook, that there would be a significant relationship between the attachment style and Facebook monitoring and Facebook-related conflicts, and that Facebook monitoring and Facebook-related conflicts would significantly predict relationship quality. The sample consisted of 201 respondents from Serbia, 42.5% of which were male. Using the Dyadic adjustment scale - DAS (Spanier, 1976, 1989), Interpersonal electronic surveillance - IES (Tokunaga, 2011; modification Tucker, 2014), The Facebook-related Conflict Scale (Clayton, Nagurney, & Smith, 2013) and Experiences in Close Relationships Inventory - ECR (Brennan, Clark, & Shaver, 1998; modification Kamenov & Jelic, 2003), results showed that women use Facebook and post the relationship status and pictures with a partner more often than men and that people with an insecure attachment style more often engage in Facebook monitoring. Also, results showed that Facebook-related conflicts are a significant predictor of relationship quality. The present study contributes to the understanding of romantic relationship dynamics in the age of social networking sites, by pointing to the relational factors that are potentially at risk because of Facebook use.
THE SINO-WESTERN BALKANS RELATIONS WITHIN "BELT AND ROAD" INITIATIVE AMIDST THE WORLD’S GRAPPLING WITH THE RISE OF CHINA
Authors: Arezina Sanja
Published: June 2021

The Sino-Western Balkans cooperation has advanced significantly since the Great Recession and the Eurozone crisis. Relations were developed at the bilateral and multilateral levels, within the "One Belt, One Road" Initiative (Belt and Road Initiative – BRI) which was promoted in 2013 and which included the previously established Mechanism of Cooperation between China and the Central and Eastern European Countries ("17+1" Mechanism). Although the Chinese President Xi Jinping called BRI a "project of the century" in 2017, new international circumstances caused by the intensified the Sino-US rivalry and the COVID-19 pandemic made the Chinese leadership reconsider activities and funding abroad, and adjust the new 14th Five-Year Plan with changes that have taken place in the past five years. They decided that China will focus on "dual circulation" in the coming period, i.e. to reduce the numerous activities and investments (and loans) within the BRI, and to redirect funds to investing in domestic capacities. In this article, the author discusses the China-Western Balkans relations from 1949 until 2013 when the BRI implementation started, the factors influencing China’s cooperation with the Western Balkans and analyzes the progress of cooperation after the start of the BRI implementation compared to the previous period. In order to prove the basic hypothesis, that Sino-Western Balkan cooperation within the "Belt and Road" Initiative will continue to develop in a positive direction, despite the influence of negative factors, and above all due to the good results achieved within the "Belt and Road" Initiative in 2013, the author uses the structural-functional analysis, comparative analysis, induction and deduction.
Louisiana School Counselors’ Daily Activities and the ASCA National Model: A Complex History and a Hopeful Future
Authors: Rock Wendy D. , Curry Jennifer
Published: June 2021

This mixed methods, concurrent nested study was designed to explore the extent to which one state’s school counselors report daily activities that align to the ASCA National Model (ASCA, 2005, 2012, 2019). In spite of federal and state legislation, state policy, and a state model supporting best practices for school counseling, a significant number of school counselors in this study (approximately 25%) report barriers to implementing comprehensive, developmental models. These barriers include inordinate amounts of duty, testing, and coordination of specialized services. However, with nearly three out of four school counselors in the sample reporting knowing and implementing pieces of the ASCA National Model (ASCA, 2005, 2012, 2019), we remain hopeful for the future of school counseling in Louisiana.
APRENDIZAGEM DO TREINADOR ESPORTIVO COMO UM PROCESSO DE PARTICIPAÇÃO SOCIAL: UMA PERSPECTIVA À PESQUISA CIENTÍFICA
Authors: Brasil Vinicius Zeilmann , Ramos Valmor , Backes Ana Flávia , Ristow Leonardo , Milistetd Michel , Nascimento Juarez Vieira do
Published: June 2021

O objetivo deste ensaio teórico foi apresentar a Teoria Social da Aprendizagem (TSA) e indicar como o quadro conceitual adjacente tem sido utilizado nas investigações sobre a aprendizagem e o desenvolvimento de treinadores esportivos. A TSA oferece um escopo analítico e instrumental amplo, com potencial para a compreensão e a promoção da aprendizagem do treinador. Os direcionamentos temáticos emergentes na agenda investigativa nesta área refletem a amplitude do quadro conceitual que constitui a TSA. As contribuições destes estudos contemplam a demanda de se utilizar matrizes teóricas que preservem a complexidade, a natureza social e o caráter contextual da aprendizagem dos treinadores.
AS RELAÇÕES NO ESTÁGIO CURRICULAR SUPERVISIONADO EM EDUCAÇÃO FÍSICA: UMA PESQUISA A PARTIR DAS RELAÇÕES ESTABELECIDOS-OUTSIDERS DE NORBERT ELIAS
Authors: Silva Júnior Arestides Pereira da , Oliveira Amauri Aparecido Bássoli de
Published: June 2021

O objetivo desta pesquisa foi investigar como se estabelecem as relações entre os estagiários de Educação Física (outsiders) e os agentes da escola (estabelecidos), bem como identificar os impactos dessa conjuntura no desenvolvimento do estágio curricular supervisionado, a partir do referencial teórico das relações estabelecidos-outsiders de Norbert Elias. A pesquisa caracterizou-se como exploratória com enfoque qualitativo, contando com a participação de 61 pessoas vinculadas à realização do estágio (acadêmicos e professores). A pesquisa foi realizada utilizando a entrevista semiestruturada e o grupo focal como instrumentos, com a aplicação da técnica de análise de conteúdo para o tratamento dos resultados, com o auxílio do software de análise qualitativa NVivo 10. Os dados apontaram que na realidade investigada se tem uma fronteira de distanciamento entre os estagiários e os agentes da escola na realização do estágio curricular supervisionado, fato este que precisa urgentemente ser avaliado e superado, buscando fortalecer esse processo formativo.
DESENVOLVIMENTO PROFISSIONAL DOCENTE NO PROGRAMA SEGUNDO TEMPO UNIVERSITÁRIO NA UNIVERSIDADE FEDERAL DE MATO GROSSO DO SUL
Authors: Silva Dirceu Santos , Donadon Paulo Vinicius Baroni Silveira , Salerno Marina Brasiliano , D’auria Breno Brey , Gonçalves Luiza Lana
Published: June 2021

O objetivo foi analisar o desenvolvimento profissional docente (DPD) dos monitores esportivos e do professor que atuaram no Programa Segundo Tempo (PST) Universitário na Universidade Federal de Mato Grosso do Sul (UFMS). Tratou-se de uma pesquisa descritiva, com abordagem qualitativa. O software Iramuteq foi utilizado para a análise dos dados das entrevistas semiestruturadas. Os resultados indicaram que, apesar das atividades iniciais de formação previstas nas diretrizes do PST Universitário não terem sido oferecidas aos monitores e professor do núcleo, as atividades semanais foram fundamentais para o DPD. A atuação no programa permitiu uma reflexão sobre as metodologias indicadas pelo programa em consonância com as disciplinas da graduação, a autoavaliação do ensino-aprendizagem e a construção da identidade do ser professor. Concluiu-se que o PST Universitário na UFMS possibilitou o DPD contínuo e contextualizado com a futura prática docente.
Diseño de soporte de bajo coste para la corrección de la displasia de cadera en perros medianos y grandes
Authors: Joya-Cadena Juan , Herrera-Pérez Martín , Olave-Gutiérrez Juan , Villegas Diego
Published: June 2021

La displasia de cadera es una enfermedad que afecta a perros medianos y grandes. Es producido por diferentes causas como la genética, el peso y el cuidado de la mascota. Actualmente, en Colombia no existen mecanismos especializados que brinden comodidad a sus vidas. Por lo tanto, en el presente estudio, se diseñó un dispositivo versátil y estándar para ayudar a mejorar la calidad de vida de estos animales, tomando como referencia la raza "Pastor Alemán". El peso medio del anterior es de 28 kilogramos y de tamaño mediano-grande entre 45 y 70 centímetros. El dispositivo se hizo teniendo en cuenta la salud y el bienestar de los animales teniendo en cuenta la movilidad y la seguridad de sus extremidades. Asimismo, este mecanismo se adapta a la condición canina, promoviendo el uso y movilidad de sus patas traseras hasta que la movilidad se pierde por completo. Su costo de diseño y fabricación fue de 100 USD.
Análisis de volátiles en el proceso de fermentado de cacao, mediante una nariz electrónica para el control de calidad del producto en Norte de Santander-Cúcuta
Authors: Flórez-Martinez Alexander , Durán-Acevedo Cristhian Manuel , Carrillo-Gómez Jeniffer Katerine
Published: June 2021

El presente estudio consiste de una nariz electrónica compuesta de 10 sensores de gases de tipo MQ para la clasificación de muestras de CLON ICS-95 de cacao. El desarrollo de las pruebas fue de tipo cualitativo, obteniendo una huella digital que caracterizó cada clase, las cuales fueron: Fermentado deseado: 144 horas, sobre-fermentado y mala fermentación cacao infectado con monilia. Todos los sensores usados en las diferentes pruebas fueron de material de óxidos metálicos con capacidad de medir diversos tipos de gases, butanos, propanos, alcoholes, monóxido de carbono en diferentes concentraciones, donde al hacer contacto con los volátiles asociados producen una alteración en el voltaje de salida. Las señales se adquirieron mediante un sistema de adquisición de datos basado en tarjeta Arduino y uso del software Labview, permitiendo el almacenamiento de los datos. El algoritmo para la extracción de parámetros, pre-procesamiento y procesamiento de datos se realizó mediante el uso de software Python. Los resultados se analizaron implementando análisis de componente principales PCA y ejecución de dos métodos de pre-procesamiento de datos, como el centrado y escalado de datos, logrando un porcentaje de varianza en los componentes principales de 97.8% y con el método Manhattan se obtuvo un 93.8% del porcentaje de varianza en la componente principal PC1. Con estos resultados se logró observar que el sistema de olfato electrónico fue capaz de clasificar los datos de acuerdo a las clases definidas, fermentado deseado: 144 horas, sobre-fermentado y mala fermentación cacao infectado con monilia
Leer para ganar: el juego como dispositivo didáctico en la educación superior
Authors: Clerici Carolina , Eckerdt María Consuelo , Naef Elisa Fernanda
Published: June 2021

La lectura de textos extensos y complejos es uno de los mayores obstáculos que debe sortear el estudiante universitario, lo que se suma a la falta de interés y de tiempo para realizar lecturas sostenidas clase a clase. Esta situación evidencia la necesidad de repensar nuestras propuestas de enseñanza. Este estudio cualitativo-inductivo buscó analizar la implementación de juegos competitivos con contenidos de lecturas de cátedra obligatorias. Se analizaron las notas de la docente que implementó el dispositivo y las entrevistas a los estudiantes participantes de las actividades. Se generaron categorías de análisis mediante la utilización del método comparativo constante. Los entrevistados destacaron la motivación para leer de manera sostenida y comprensiva y valoraron el juego como instancia de aprendizaje. Es posible concluir que el juego contribuye a resolver la falta de interés de los estudiantes en la lectura de textos académicos: leen para ganar y esa lectura contribuye a la comprensión de los textos.
Impending rupture of a chronic contained abdominal aortic aneurysm with a 14-day history
Authors: YAMADA TAKAYUKI , Ohwada Susumu , Okauchi Kenzo , Hasegawa Yutaka
Published: June 2021

A 73-year-old man reported left low back pain worsening since 2 weeks.
Ten days prior, he felt indefinable anxiety, which abated, but the back
pain persisted. His diaphoretic and vasoconstrictive hands suggested
hypovolemic shock. Emergency computed tomography revealed impending
rupture of an abdominal aortic aneurysm. Emergent surgery saved his
life.
How Has the Change in the Way Auditors Determine the Audit Report Date Changed the Meaning of the Audit Report Date? Implications for Academic Research
Authors: Glover Steven M. , Hansen James C. , Seidel Timothy A.
Published: June 2021

Archival research in accounting often relies on the audit report date to capture the constructs of audit efficiency, audit timeliness, audit effort, or audit completion. Auditors' view of what constitutes sufficient appropriate evidence to support the audit opinion, and consequently the date of the audit report, previously coincided with the substantial completion of audit fieldwork, which would be days or weeks before a 10-K filing. However, this view has shifted to coincide with the timing of the public issuance of clients' financial statements (i.e., the 10-K filing date) following several regulatory actions, audit practice changes, and professional standard-setting changes occurring since the turn of the century. In this study, we present evidence of this shift in auditor perspective and discuss implications for academic research and standard setting.
The Effects of the Internal Control Opinion and Use of Audit Data Analytics on Perceptions of Audit Quality, Assurance, and Auditor Negligence
Authors: Barr-Pulliam Dereck , Brown-Liburd Helen L. , Sanderson Kerri-Ann
Published: June 2021

Audit data analytics (ADAs) allow auditors to analyze the entire population of transactions that has measurable benefits for audit quality. However, auditors caution that the level of assurance on the financial statements is not incrementally increased. We examine whether the testing methodology and the type of ICFR opinion issued affect jurors' perceptions of auditor negligence. We predict and find that when auditors issue an unqualified ICFR opinion, jurors make higher negligence assessments when auditors employ statistical sampling than when they employ ADAs. Further, when auditors issue an adverse ICFR opinion, jurors attribute less blame to auditors and more blame to the investor for an audit failure. Additionally, jurors perceive the use of ADAs as an indicator of higher audit quality and are less likely to find auditors negligent. However, jurors do not perceive a difference in the level of assurance provided when auditors use ADAs versus sampling testing methods.
Revisiting the Status of the U.S. Academic Profession of Accounting
Authors: Oler Derek K. , Skousen Christopher J. , Smith Kevin R. , Talakai Jayson
Published: June 2021

We revisit whether the academic accounting profession is in decline. Using data gathered from Hasselback Accounting Faculty Directory from 1974 to 2016, we confirm prior results indicating a decrease in the number of U.S. assistant accounting professors from 1991 to 2005. However, accounting faculty counts (including assistant professors) increased from 2005 to 2016. These results suggest that actions to slow and reverse the decline in the academic accounting profession, in combination with broad economic factors, have been largely successful. While future challenges remain, the academic accounting profession is no longer in decline.

JEL Classifications: I23.
The Impact of Tax Incentive Structure on Taxpayers' Retirement Savings Decisions
Authors: Cuccia Andrew D. , Doxey Marcus M. , Stinson Shane R.
Published: June 2021

We investigate whether and how the structure of retirement savings incentives influences their relative attractiveness to taxpayers, independent of their effect on after-tax returns. To that end, we examine taxpayers' preferences between defined contribution retirement plans with back-loaded (i.e., Roth) and front-loaded (i.e., traditional) tax incentives. In three experiments, we find limited evidence that individuals appropriately weight temporal tax rate changes, the primary factor differentiating after-tax returns across incentive structures, in their plan preferences. In contrast, we find consistent evidence that the incentive structure's relation to taxpayers' broader attitudes and preferences significantly impacts plan preferences. Overall, we find evidence that generally held attitudes and preferences lead to a systematic preference for back-loaded retirement plans, even in situations in which taxpayers know that a back-loaded plan is economically dominated by a front-loaded plan. The results have implications for policymakers and others considering how best to encourage retirement savings.

JEL Classifications: D14; H31; K34.
Finite element simulations of the effects of an extraoral device, RAMPA, on anterosuperior protraction of the maxilla and comparison with gHu-1 intraoral device
Authors: Moshfeghi Mohammad , Mitani Yasushi , Choi Bumkyoo , Emamy Peiman
Published: June 2021

Objectives

To investigate the effects of an extraoral device, right-angle maxillary protraction appliance (RAMPA), combined with a semi-rapid maxillary expansion intraoral device (gHu-1) on the anterosuperior protraction of maxillary bone.

Materials and Methods

The finite element (FE) model included craniofacial bones and all sutures. The linear assumption was assumed for the FE simulations and the material properties of bones and sutures. The gHu-1 was simulated under screw activations equal to Δx = 0.25 and 0.5 mm in the lateral direction with and without RAMPA under a set of external forces {F1 = 2.94, F2 = 1.47, F3 = 4.44} N.

Results

Displacement contours, nodal displacements of 12 landmarks, and von Mises stresses were compared. Combining RAMPA and gHu-1 (with Δx = 0.25 mm) resulted in changes in the displacement of the front part of the maxilla near the mid-palatal suture from (0.02, −0.1, −0.02) mm to (0.02, 0.3, 0.8) mm. For gHu-1 with Δx = 0.5 mm, the displacement of the same part changed from (0.04, −0.04, −0.2) mm to (0.04, 0.3, 0) mm. Similar trends were found in other locations.

Conclusions

The findings are in agreement with the previous cephalometric clinical data of an 8-year-old patient and prove the positive effects of RAMPA on the anterosuperior protraction of the maxilla when it is combined with the intraoral device gHu-1. In addition, RAMPA does not interfere with the lateral expansion generated by the intraoral device.
A védőoltások szerepe a betegségek megelőzésében: Osztrák Védőoltási Nap (Österreichischer Impftag), 2018
Authors: Schmidt Péter
Published: June 2021

Szerző egy nagy hagyományokkal rendelkező Osztrák Nemzetközi Védőoltási Konferenciáról számol be (Österreichischer Impftag 2018), melynek keretében a legújabb ajánlott és kötelező védőoltási sémákat ismertették osztrák és számos európai országból érkezett szakemberek. Külön felhívták a figyelmet arra is, hogy az oltást ellenzők egyes csoportjai komoly gondot jelentenek az egészségügyi ellátás számára, ugyanis a be nem oltott gyermekek közösségbe kerülve akár több tízezer személyre kiterjedő járványt okozhatnak. A nemzetközi konferencia a tudásmegosztás kiváló üzenete volt, naprakész információt biztosítva a szakembereknek.
Kísérlet az egészség fogalmának újradefiniálására A Meikirch modell
Authors: Csizmadia Péter
Published: June 2021

Az ENSZ által megfogalmazott millenniumi fejlesztési célok (MFC) segítettek abban, hogy globális szinten fokozott figyelem jutott az egészségfejlesztésre, és a fenntartható társadalmi-gazdasági fejlődésre. Felismerve ezt a kihívást a globális közösség integrálni igyekszik a közös erőfeszítéseket a globális szinten elérhető egészségi állapot javulás érdekében. Ezeknek az erőfeszítéseknek eredménye a Meikirch modell, amely egy új egészségdefiníciót alkotott. A modell szerint az egészségnek a következők a fő alkotóelemei: a személyes meghatározó tényezők, amelyek a következőkből állnak az életút során keletkező szükségletek és kihívások, valamint az egyéni biológiai potenciálból, az egészség társadalmi meghatározó tényezőiből és a környezeti meghatározókból. Ezek a tényezők egymással kölcsönhatásban vannak egymással, befolyásolhatják a kihívásokra adott megfelelő válaszokat és a potenciálokat. A most bemutatott egészségmodell egy komplex gondolkodás terméke, amely egyesíti a különböző egészségfogalmak elemeit, valamint a szubjektív tehát az egyénközpontú és a társadalmi-közösségi megközelítést is ötvözi. Jó alapot nyújthat integratív, multiszektoriális, átgondolt egészségfejlesztési beavatkozások számra.
Felhívás a komplexitás kezelésére a prevenciós tudományos kutatás során – cikkismertetés
Authors: Krakkó Ágnes
Published: June 2021

A preventív beavatkozások által megcélzott problémák gyakran összetettek, többszintű társadalmi és környezeti összefüggések rendszerében értelmezhetők. Annak ellenére, hogy e befolyásoló tényezők jelentősége ismert, a megelőző tudomány még nem alkalmaz olyan analitikai megközelítéseket, amelyek alkalmasak lennének a rendszerek komplexitásának kielégítő vizsgálatára.
Editorial
Authors: Fürst Silke , Salerno Sébastien
Published: June 2021

We are pleased to introduce the first issue of 2021, which comprises many contributions from a wide range of research fields in communication and media studies, including digital communication, gender studies, media reception and effects, political communication, journalism research, and science communication. With authors from the universities of Zurich, Berne, and Fribourg, as well as from universities in Germany, Austria, Spain, Sweden, and Canada, this issue illustrates that SComS is a home for Swiss studies as well as international research. This is also highlighted by our advisory board, which was renewed in spring 2021. Its fourteen members are distinguished scholars with expertise in a wide range of research areas within communication and media studies. They also represent different Swiss language regions, neighboring countries of Switzerland, and other European countries (see more information on our website).With this issue, SComS has also renewed its editorial team and journal management. While Jolanta Drzewiecka and Silke Fürst are welcomed as new editors and Mike Meißner as new journal manager, SComS bids farewell to Sara Greco and Thomas Häussler, who served the editorial team for more than five years. Their engagement greatly contributed to SComS becoming a well-established open access journal within communication and media research.
Conference report “#Communication #(R)Evolution Changing Communication in a Digital Society”: DACH 21 – Three-Country Conference on Communication Science (DGPuK, ÖGK, and SGKM)
Authors: Bachmann Philipp
Published: June 2021

In recent years, there has hardly been a conference in communication science without the buzzwords of digitization and transformation in its title. In an effort to stand out from the crowd, conference titles end up adorned with complementary buzzwords like “disruption,” “data fication,” “platformization,” and “artificial intelligence.”These conferences frequently follow the same pattern: Papers and presentations are packed into individual panels by way of abstracts and keywords. Researchers then present their more or less elaborate empirical analyses to one other – usually involving a great deal of statistics. Since these papers and presentations are based on a variety of theoretical foundations, methodologies, and statistical analyses, the level of mutual knowledge acquisition is often negligible. There are no common pillars – be they theoretical or empirical.The Three-Country Conference hosted by Deutsche Gesellschaft für Publizistik- und Kommunikationswissenschaft (DGPuK), Österreichische Gesellschaft für Kommunikationswissenschaft (ÖGK), and Schweizerische Gesellschaft für Kommunikations- und Medienwissenschaft (SGKM) in Zurich from 7 to 9 April 2021 made an effort to counterbalance that trend.
State of in situ forest genetic resources of broadleaved tree species in the Right-Bank Forest-Steppe of Ukraine
Authors: Neyko Ihor , Monarkh Veronika , Poznyakova Svitlana , Matusyak Mykhailo
Published: June 2021

Forest genetic resources (FGRs) are an important source of biodiversity conservation and forest restoration. Today, more than 600 genetic reserves (GRs) of more than 30 main forest tree species have been allocated in Ukraine. The main aim of the work is to reveal the features of the distribution, environmental condition and the trends of state of in situ gene sources of broadleaved tree species in the Right-Bank Forest-Steppe of Ukraine. Based on the research results, it has been established that the share of FGR in situ is only 0.3–0.5% of the total forest area of the region. The predominant species of forest stands of the region are English oak (Quercus robur L.) – 37.7%, European beach (Fagus sylvatica L.) – 26.8% and Common ash (Fraxinus excelsior L.) – 7.6%. The in situ locations of Black alder (Alnus incana L.), Sessile oak (Quercus petraea (Matt.) Liebl.), English oak and Common ash are characterized by the highest average annual temperature (8.1–8.2°С), the accumulated temperatures for the growing season (3111.9–3237.1°С). Stands with the European beech predominance are allocated in better moisture conditions by the precipitation-temperatures ratio (Selianinov Hydrothermal Index (HTI) – 1.769–1.802; climatic index by Vorobyov – 2.707–2.951). The in situ gene pool conservation units are defined by 12 soil types that are included in the 7 main groups according to the FAO international classification. The largest number of sites, 67 (56.8%), is concentrated on grey and dark-grey forest soils (Haplic Greyzems) (47%). According to the research results, GRs are not evenly distributed, they do not fully reflect the environmental diversity, and their area is negligible. We indicated the unsatisfactory condition of most genetic reserves. It was caused by reducing the share of main tree species, decrease in relative stocking density of stands and tree-breeding structure and deterioration of tree stands condition. This requires the development and implementation of an integration strategy based on the established concept of developing a national ecological network on both national and pan-European levels.
Perbandingan Pengaturan Rahasia Bank antara Indonesia dan Singapura
Authors: Santika I Komang
Published: June 2021

The researh objectives to found the exception of opening bank secrets in Indonesia and comparison of bank secret arrangements between Indonesia and Singapore. This research used the noemative method. Technique of data analiytical used is the juridical analysis. The result of this study shown the exceptions of opening bank secrets in Indonesia are regulated in Article 41 until 44A the Banking Act Year 1998 and comparison of bank secret regulation in Indonesia and Singapore indicates that these two countries provide exceptions for opening bank secrets in some cases with relations to society, justice, interests and state.

Tujuan penelitian ini untuk menganalisis pengecualian pembukaan rahasia perbankan Indonesia dan perbandingan pengaturan rahasia bank antara Negara Indonesia dan Singapura. Studi ini menggunakan metode normatif. Teknik analisis data yang digunakan analisis yuridis. Hasil penelitian menunjukkan pengecualian pembukaan rahasia bank di Indonesia diatur pada Pasal 41 sampai dengan Pasal 44A UU Perbankan Tahun 1998 dan perbandingan pengaturan rahasia bank di Indonesia dan Singapura menunjukkan bahwa kedua negara ini memberikan pengecualian pembukaan rahasia bank untuk beberapa kasus yang terkait dngan kepentingn keadilan masyarakat dan negara.
Kekuatan Hukum Covernote Melalui Pemberian Kredit Bank dengan Jaminan Hak Tanggungan Apabila Terjadi Kredit Macet
Authors: Pinatih Henny Pratiwi
Published: June 2021

The use of covernote Notary / PPAT is commonly used in the practice of granting loans given by banks to debtors. Covernote is not an authentic deed, so that in the event of a bad credit the bank becomes difficult to execute the guarantee. The problem that occurs is whether covernote can provide legal protection for the bank in the event of bad credit? and what is the legal strength of covernote in the event of bad credit but the authentic Deed has not been issued and the insurance has not yet been installed? This study moved from normative legal research to the norm of emptiness because in the Act of Notary Position, Banking Law, Underwriting Law and Government Regulation on PPAT did not regulate the existence of covernote. The results of the study can be seen that the vacuum of norms due to the existence of covernote resulted in covernote not being able to provide a legal protection in the event of bad credit. The legal strength of covernote in the event of bad credit does not have the power of executorial law, this is because covernote is not a notary / PPAT legal product stipulated in the relevant laws and regulations

Penggunaan covernote Notaris/PPAT umum diperguakan saat memberikan kredit yang diberikan dari kreditur kepada debitur. Covernote bukanlah akta otentik, sehingga apabila terjadi kredit macet pihak bank menjadi mengalami kesulitan untuk melakukan eksekusi jaminan. Permasalahan yang terjadi yaitu apakah covernote  bisa memberikan perlindungan hukum untuk bank jika terjadi kredit macet? dan Bagaimanakah kekuatan hukum covernote apabila terjadi kredit macet namun Akta otentik belum diterbitkan dan jaminn belum terpasang hak tanggungan? Penelitian ini beranjak dari penelitian hukum normatif kekosongan norma karena dalam Undang-Undang Jabatan Notaris, Undang-Undang Perbankan, Undang-Undang Hak Tanggungan maupun Peraturan Pemerintah tentang PPAT tidak mengatur menegnai keberadaan covernote. Hasil peneitian dapat diketahui bahwa Kekosongan norma terkat keberadaan covernote mengakibatkan covernote tidak dapat memberikan suatu perlindungan hukum apabila terjadi kredit macet. Kekuatan hukum covernote apabila terjadi kredit macet tidaklah memiliki kekuatan hukum eksekutorial, hal ini disebabkan karena covernote bukanlah produk hukum notaris/PPAT sebagaimana tercantum pada perundan-undangan terkait.
Kekuatan Hukum Pelekatan Sidik Jari Penghadap Oleh Notaris Pada Minuta Akta
Authors: Dewi Wulan Wiryantari , R Ibrahim
Published: June 2021

The notary's role is to provide legal protection to the people who use his services. The presence of a Notary is indispensable for the community concerned to hold a legal relationship with other individuals so that the Notary may also be liable. In the provisions of Article 16 paragraph (1) letter c of the Amendment Law, it is stipulated that in carrying out his position, the Notary is required to attach fingerprints on the minutes of the deed, giving rise to various polemics, because the said provisions do not stipulate further if in this case the smoker suffers from finger defects or events that result in damage to fingerprints which makes the investigator unable to put his fingerprint. The purpose of this research is to find out how the efforts that can be done by a notary against those who are unable to put fingerprints and the legal consequences of the absence of fingerprints against the strength of the deed. This research is a type of normative legal research. The results of this study indicate that efforts can be made by a notary if there are those who suffer from finger defects or experience events that cause fingerprint damage so that they cannot attach their fingerprints to the minutes of the deed, the relevant Notary can explain the matter at the end of the deed. he made it because the fingerprints attached to the address are an act that is required to a notary that can lead to administrative sanctions as contained in the Amendment Law. Due to the legal absence of fingerprints attached to the strength of the deed that is the deed made by the relevant Notary Public remains an authentic deed even though the fingerprints of the tappers are not attached based on Article 1869 of the Civil Code and the deed is valid and legally binding as long as the provisions contained in Article 1320 are fulfilled Civil Code.