bluuebunny/crossref_metadata_2025 huggingface dataset:
Hurst Parameter Estimation Using Artificial Neural Networks
Authors: Ledesma-Orozco S. , Ruiz-Pinales J. , Ruiz-Pinales J. , García-Hernández G. , García-Hernández G. , Cerda-Villafaña G. , Cerda-Villafaña G. , Hernández-Fusilier D. , Hernández-Fusilier D.
Published: November 2019

The Hurst parameter captures the amount of long-range dependence (LRD) in a time series. There are severalmethods to estimate the Hurst parameter, being the most popular: the variance-time plot, the R/S plot, theperiodogram, and Whittle’s estimator. The first three are graphical methods, and the estimation accuracy depends onhow the plot is interpreted and calculated. In contrast, Whittle’s estimator is based on a maximum likelihood techniqueand does not depend on a graph reading; however, it is computationally expensive. A new method to estimate theHurst parameter is proposed. This new method is based on an artificial neural network. Experimental results showthat this method outperforms traditional approaches, and can be used on applications where a fast and accurateestimate of the Hurst parameter is required, i.e., computer network traffic control. Additionally, the Hurst parameterwas computed on series of different length using several methods. The simulation results show that the proposedmethod is at least ten times faster than traditional methods.
An architecture for design and planning of mobile television networks
Authors: Tamayo-Fernández R. , Mendoza-Valencia P. J. , Serrano-Santoyo A.
Published: November 2019

Mobile television (TV), made possible by the convergence of media, telecommunications and consumer electronicsindustries, is one of the most hyped new mobile services in several countries [1]. The advertised key features ofmobile TV are personalization, interactivity, and most importantly, the ability to watch TV programming while on thego. The deployment of a mobile TV network consists of several stages that require careful planning. There areavailable simulation packages for designing wireless technologies, however, for mobile TV there are still planning and simulations concerns that have to be addressed in order to identify its design challenges. This article reviews the mainparameters that should be taken into account to support the design and planning of a mobile TV network andproposes an architecture for its implementation.
An Improved Robust and Adaptive Watermarking Algorithm Based on DCT
Authors: Zhang Q. , Li Y. , Wei X.
Published: November 2019

This paper proposes an improved watermarking algorithm based on DCT(Discrete Cosine Transform). We carried out the algorithm as described as follows. First, we extended both rows and ranks of the watermark by using the proposed method before the embedding stage. After expansion, Sine chaotic system is employed in encrypting the watermark. In the embedding stage, an effective and adaptive embedding method is proposed to embed the watermark into the blocked DCT coefficients. Experimental results demonstrate that the proposed algorithm in this paper works well in resisting both geometry attack and noise attack. It also does well in recovering the watermark after stego image suffered from JPEG compression.
Concurrent Dynamic Visualizations With Expressive Petri Net Representations to Enrich the Understanding of Biological and Pathological Processes: an Application to Signaling Pathways
Authors: Ramos F. , Hallal C. , Nieto A. , García D. , Berúmen J. , Escárcega D.
Published: November 2019

Dynamic visualizations and expressive representations are needed in systems biology to handle multiple interactionsoccurring during the biological processes of biopathway representations. Dynamic visualizations allow users an easeof interaction with pathway models. At the same time, representations of biopathways should express how interactionstake place. In spite of the fact that diverse databases provide users with pathways, their information andrepresentation are frequently different from each other and show restricted interactions because of their staticvisualization. An adopted solution is to merge diverse representations to obtain a richer one. However, due to differentformats and the multiple links involved in the pathway representations, the merge results frequently in erroneousmodels and in a tangle web of relations very hard to be manipulated. Instead, this work introduces a concurrentdynamic visualization (CDV) of the same pathway, which is retrieved from different sites and then transformed intoPetri net representations to facilitate the understanding of their biological processes by interacting with them. Weapplied this approach to the analysis of the Notch signaling pathway, associated with cervical cancer; we obtained itfrom different sources which we compared and manipulated simultaneously by interacting with the provided CDV untilthe user generated a personalized pathway.
PIC32-Based Scheme for Signaling and Transferring Images From an FFT-CCD Sensor Through USB
Authors: Serrano A. , C. Vélez J. , Calle M.
Published: November 2019

The paper presents important design characteristics of the control scheme for an FFT-CCD sensor. The hardwaremodule employs a microchip PIC32 core with a Hamamatsu CCD sensor, for image retrieval, conversion and transferto a computer. The paper focuses on describing the core programming for sensor control and USB communication.The description provides useful information for researchers and hardware interface developers. The system wastested for transfer delay in USB connections with different number of endpoints and three endpoint sizes. Resultsshow that USB connections with three endpoints and 64-byte endpoint size have the smallest transfer delay, 1second. Connections with two endpoints increase delay in 100 milliseconds; however, this setup is simpler toimplement.
Integrated Green Supply Chain Model to Reduce Carbon Emission with Permissible Delay-in-Payment Consideration
Authors: Ibrahim Muhammad Faisal , Putri Maulin Masyito
Published: November 2019

In practice, the policy of delaying payment periods is prevalent between players in a supply chain system. Generally, payments made at the end of the permitted period. Supply chain management is one of the keys to corporate sustainability that the activities have an impact on the environment.  This paper aims to develop an integrated green supply chain model with a permissible delay in payment consideration. In this research, the author develops a mathematical model to find the effect of delay in payment on emissions costs without ignoring the economic performance of a supply chain. The author develops four different scenarios model. Furthermore, numerical experiments and sensitivity analysis tests were conducted. Result of the study shows that delay in payment is integrated players into the supply chain system.  It has a positive impact on reducing supply chain emissions costs.
Comparison of systematically derived software metrics thresholds for object-oriented programming languages
Authors: Beranic Tina , Hericko Marjan
Published: November 2019

Without reliable software metrics threshold values, the efficient quality evaluation of software could not be done. In order to derive reliable thresholds, we have to address several challenges, which impact the final result. For instance, software metrics implementations vary in various software metrics tools, including varying threshold values that result from different threshold derivation approaches. In addition, the programming language is also another important aspect. In this paper, we present the results of an empirical study aimed at comparing systematically obtained threshold values for nine software metrics in four object-oriented programming languages (i.e., Java, C++, C#, and Python).We addressed challenges in the threshold derivation domain within introduced adjustments of the benchmarkbased threshold derivation approach. The data set was selected in a uniform way, allowing derivation repeatability, while input values were collected using a single software metric tool, enabling the comparison of derived thresholds among the chosen object-oriented programming languages.Within the performed empirical study, the comparison reveals that threshold values differ between different programming languages.
Instilling Subpart F with Horizontal Equity as Applicable to Individual U.S. Shareholders
Authors: Katz Irwin J. (Jay)
Published: November 2019

Subpart F of the Internal Revenue Code is a body of anti-abuse provisions designed to prevent U.S. shareholders from avoiding tax on the earnings (Subpart F income) generated by foreign corporations they control. Overall, its provisions lack the tax principle of horizontal equity based on tax neutrality. This article will expose the lack of horizontal equity, as applied to individual (not corporate) U.S. shareholders, by being both over-inclusive and under-inclusive. It is over-inclusive in imposing punitive tax consequences when tax avoidance is unachievable, including the taxation of GILTI, a new type of Subpart F income. It is under-inclusive because tax avoidance is achievable by taking advantage of certain loopholes in Subpart F. Using IRC §469 (that successfully eliminated tax shelters) as a model, this article recommends revisions to relevant Subpart F provisions that will eliminate tax avoidance without punitive tax consequences and also foreclose potential tax avoidance opportunities.
STUDI EKSPERIMEN BUAH BELIMBING WULUH MENJADI SORBET
Authors: Yudayani Ni Putu Mas , Damiati Damiati , Masdarini Luh
Published: November 2019

AbstrakPenelitian eksperimen ini bertujuan untuk mengetahui (1) formulasi resep baku sorbet buah belimbing wuluh (2) kualitas sorbet dari aspek tekstur dan aspek rasa. Penelitian ini adalah penelitian eksperimen. Metode yang digunakan untuk mendapatkan data adalah metode observasi. Sorbet buah belimbing wuluh dari aspek tekstur dan aspek rasa diuji oleh 25 panelis terlatih dengan menggunakan intrumen berupa lembar uji organoleptik dengan 3 tingkatan yaitu baik, cukup, buruk. Kemudian dianalisi melalui analisis deskriptif kuantitatif. Hasil menunjukkan (1) formulasi resep baku sorbet buah belimbing wuluh dengan bahan utama belimbing wuluh 500 gr, gula pasir 300 gr dan air 100 ml. kualitas sorbet buah belimbing wuluh dilihat dari aspek tekstur berada dalam kategori baik dengan skor (2,64) yaitu memiliki tekstur kasar dan berserat (2) kualitas sorbet buah belimbing wuluh dilihat dari aspek rasa berada dalam kategori baik dengan skor (2,60) yaitu memiliki rasa manis, keasaman.Kata kunci: buah belimbing wuluh, sorbet, tekstur, rasa
TANTANGAN YANG DIHADAPI KAWACHI DAIKICHI DALAM PERANNYA SEBAGAI SEORANG IKUMEN PADA FILM USAGI DROP LIVE ACTION
Authors: Suradika Putu Pebri Suradika Pebri , Suartini Ni Nengah , Sadyana I Wayan
Published: November 2019

Tujuan dari penelitian ini adalah untuk mendeskripsikan tantangan yang dihadapi Kawachi Daikichi dalam perannya sebagai seorang ikumen. Subjek yang digunakan dalam penelitian ini adalah film Usagi Drop Live Action yang dirilis pada tahun 2010. Penelitian ini merupakan penelitian deskriptif kualitatif yang mana peneliti adalah instrumen utama dan dibantu oleh kartu data. Dalam penelitian ini digunakan konsep tantangan, gender, ikumen serta bentuk-bentuk peran ayah dalam pengasuhan anak dan pekerjaan rumah tangga untuk menganalisis tantangan yang dihadapi Daikichi dalam perannya sebagai seorang ikumen. Hasil dari penelitian ditemukan 12 data mengenai tantangan yang dihadapi Daikichi dalam perannya sebagai seorang ikumen. Tantangan dari lingkungan masyarakat berjumlah 2 data, tantangan dari lingkungan keluarga berjumlah 2 data, tantangan dari tempat kerja berjumlah 4 data, tantangan dari diri sendiri berjumlah 3 data dan tantangan dari regulasi aturan pemerintah di Jepang berjumlah 1 data. Berdasarkan hasil penelitian ini, dapat diketahui bahwa fenomena ikumen yang sedang terjadi di Jepang tidak semudah yang dibayangkan oleh masyarakat karena dalam kenyataannya masih terdapat banyak tantangan yang harus dihadapi oleh seorang ikumen. Meskipun pemerintah telah melakukan bermacam-macam kebijakan untuk menunjang perkembangan fenomena ikumen. Tetapi dalam penerapannya di masyarakat, kebijakan-kebijakan tersebut tidak berjalan sesuai dengan yang diharapkan. Dengan adanya penelitian mengenai tantangan yang dihadapi seorang ikumen dalam film Usagi Drop Live Action diharapkan dapat bermanfaat bagi pembaca, pebelajar bahasa Jepang dan dapat dijadikan sumber referensi penelitian sejenis yang meneliti fenomena ikumen di Jepang dari segi yang berbeda serta lebih rinci dan mengkhusus.Kata Kunci : ikumen, pengasuhan, gender, film Usagi Drop Live Action. 本論の目的はイクメンの役割を果たすための吉河地大吉の役の問題点を明らかすることである。対象は2011年に上映したウサギドロップの映画である。研究者がデータカードを作成し、それをもとにした定性的記述による研究である。分析としては訂正分析を基にしてジェンダー論、イクメンの概念、家庭における男性の託児法を使用すること。結果はウサギドロップにおいて12点のイクメンの問題点があり、社会的における問題点は2点、自らの家庭における問題は2点、職場における問題は4点、自分の側面なのは3点、政府政策の問題点は1点で明らかになった。本結果はイクメンの存在に対して日本社会には大きい問題点があるのが見られる。日本政府はイクメンの社会化政策をしたけれども、人々の問題点で、その政策を受け入れないとウサギドロップの中から明らかになった。keyword : イクメン、託児、ジェンダー、ウサギドロップ
DIGITALIZATION OF MICRO, SMALL & MEDIUM ENTERPRISES (MSMEs) IN EAST JAVA, INDONESIA
Authors: Suliswanto Muhammad Sri Wahyudi , Rofik Mochamad
Published: November 2019

This study attempts to provide an overview of the digitalization of MSMEs in East Java. It is a qualitative descriptive study in which the data were collected through surveys with simple random sampling method. Basically, 80 percent of MSMEs have integrated digital literacy, particularly in the context of product marketing, into their strategy, yet only 12 percent have carried out it professionally. In East Java, 70 percent of MSMEs emphasize digital marketing through social media platforms, i.e., Instagram and Facebook, while 30 percent prefer mixed method. This study also reveals that either using a single platform or multi platform, it statistically has insignificant effect on the ratio of online transactions. Nevertheless, there is a significant positive effect between the ratio of online transactions and the management quality of digital marketing.
PERAN GURU BIMBINGAN KONSELING DALAM MENCEGAH PENYALAHGUNAAN NARKOBA
Authors: Suhertina Suhertina , Darni Darni
Published: November 2019

Tujuan penelitian ini adalah untuk mengetahui (1) penyalahgunaan narkoba dikalangan siswa SMAN; (2) Faktor penyebab penyalahgunaan narkoba; (3) Pemahaman siswa tentang dampak penyalahgunaan narkoba; (4) Upaya guru BK dalam mencegah penyalahgunaan narkoba pada siswa SMAN. Rancangan penelitian menggunakan pendekatan deskriptif. Subjek penelitian Siswa SMAN adan Guru BK. Sedangkan objek penelitian adalah pemahaman Siswa SMAN tentang narkoba dan upaya pencegahan penyalahgunaan narkoba yang dilakukan Guru BK. Populasi dalam penelitian ini adalah Siswa SMAN dan guru BK di Provinsi Riau. Sampel ditetapkan melalui teknik purposive sampling. Lokasi penelitian SMAN 1 Kampar, SMAN 1 Pangkalan Kerinci, SMAN 1 Pinggir Bengkalis, dan SMAN 12 Pekanbaru.  Hasil Penelitian menunjukkan bahwa penyalahgunaan narkoba dikalangan siswa SMA ditemui sebanyak 4.5%. Di antara siswa yang pernah mengkonsumsi narkoba kebanyakan melakukannya lebih dari satu kali (1%). Jenis narkoba yang dikonsumsi siswa cukup bervariasi dan ganja merupakan jenis narkoba yang sering dipakai (2.77%). Siswa yang pernah mengkonsumsi narkoba menyatakan mereka merasa gelisah (1.25%), dan merasa ingin mengkonsumsi lagi (1.76%). Faktor penyebab penyalahgunaan narkoba dikalangan siswa SMA, sebagian besar karena tidak sengaja (4.03%), karena diajak teman (1.76%), dan ada masalah dengan orang tua (1.51%). Peran Guru BK dalam mencegah penyalahgunaan narkoba pada siswa SMA dilakukan dengan cara : (a)Memberikan layanan informasi tentang bahaya narkoba bagi siswa; (b) Melakukan kerja sama dengan BNN, Pihak kepolisian, dan Puskesmas.; (c)Menerapkan kebijakan atau program khusus untuk mengatasi penyalahgunaan narkoba di kalangan siswa. Salah satu contohnya seperti melakukan tes narkoba pada calon siswa baru.
Modulaciones narrativas experimentales en los cuentos de Los muertos, de Álvaro Bisama
Authors: Ríos Baeza Felipe Adrián
Published: November 2019

Este ensayo pretende, primero, establecer algunos puntos teóricos primordiales para debatir sobre el “anticuento”, considerando, bajo la perspectiva lingüística y narratológica, su complicado establecimiento como género alternativo en su propia constitución y naturaleza. Más que notar textualidades reunidas bajo el nombre de “anticuento”, lo que este trabajo propone analizar, en su primera parte, son las diversas transgresiones experimentales que la narrativa ha tenido, sin que aquellas constituyan en realidad una ruptura de la estructura profunda del género cuento. A continuación, en la segunda parte se examinarán cómo los relatos del libro Los muertos (2014, reeditado en 2019 por DeBolsillo), del escritor chileno Álvaro Bisama, se aprovechan de dichas transgresiones, desafiando las expectativas del cuento tradicional a través de dispositivos literarios que pueden analizarse como patrones reiterados en su obra (la presencia de la cultura masiva o posmoderna como fachada; el uso de narradores falibles; la metaliteratura como ejercicio autorreflexivo, entre otros). Esto con la finalidad de determinar hasta qué grado esta experimentación estira los límites estructurales y genéricos del llamado cuento tradicional, produciéndose, en realidad, una focalización no tanto en las acciones, sino en los grados de trasformación interna de sus personajes y en la intención de dialogar con el contexto histórico y cultural.
TINJAUAN PENERAPAN K3 OLEH MAHASISWA JURUSAN TEKNIK SIPIL DALAM PELAKSANAAN PRAKTEK LAPANGAN INDUSTRI JURUSAN TEKNIK SIPIL FAKULTAS TEKNIK UNIVERSITAS NEGERI PADANG
Authors: Alfarid Andre , Gusmareta, S.Pd, M.Pd.T Yuwalitas , Rifwan, S.Pd, MT Fitra
Published: November 2019

Abstrak- Penerapan Kesehatan dan Keselamatan Kerja (K3) mengalami kendala dalam pelaksanaan Praktek Lapangan Industri (PLI). Kendala itu berupa mahasiswa yang belum menerapkan kaidah K3 pada pelaksanaan PLI. Hal ini menjadi suatu masalah dan perlu ditanya dalam suatu penelitian guna mengungkap tingkat pemahaman mahasiswa tersebut akan K3. Mengukur tingkat pemahaman yang dimaksud dalam penelitian ini dengan menyebarkan angket ke sampel yaitu, mahasiswa yang melaksanakan PLI tahun 2018. Angket yang disebarkan tersebut merupakan data primer, disamping data sekunder, yaitu mahasiswa Teknik Sipil dan Bangunan Jurusan Teknik Sipil FT-UNP yang telah didapatkan. Analisis data menggunakan teknik deskriptif dengan cara perhitungan persentase. Derajat Pencapaian (DP) yang didapatkan dari hasil tersebut menunjukkan pada indikator K3 terhadap Diri didapatkan gambaran persentase 85,64%, K3 terhadap bahan/material didapatkan gambaran persentase 77,53%, K3 terhadap Keselamatan Alat didapatkan gambaran persentase 80,76%, K3 Terhadap Proses/Cara kerja didapatkan gambaran persentase 85,64%, K3 terhadap Lingkungan atau Tempat Kerja  didapatkan gambaran persentase 88,19%. Dapat disimpulkan penerapan K3 oleh mahasiswa dalam pelaksanaan PLI Jurusan Teknik Sipil FT-UNP terlaksana dengan baik dan perlu untuk ditingkatkan guna mengurangi resiko terjadinya kecelakaan kerja.Kata kunci: Penerapan, Kesehatan dan Keselamatan Kerja
Profil dan Kompetensi Guru Pendidikan Jasmani di Era Otonomi Daerah
Authors: Saifuddin Saifuddin
Published: November 2019

Physical education teachers are required to have pedagogic and professional competences in their profession. In order to support the teaching profession in the era of local autonomy of course the teachers need to be equipped with activities that support their professionalism as teachers, but especially in Pidie district physical education teachers had almost no activity as mentioned above. This can cause weakness of the professional capabilities of teachers. This study aimed to know the profile, pedagogic, and professional competences of teachers of physical education in the era of local autonomy in Pidie district. A qualitative approach with the type of evaluative study was used in this study. Population and sample in this study is all physical education teacher at Senior High School in Pidie district. The data was collected through questionnaires and interviews. Data were analyzed by percentage, data reduction, data display, and data verification. The results showed that the profile, pedagogical, and professional competence of teachers of physical education of National High School in Pidie district is in the category of good.
Pengaruh Lingkungan Kerja terhadap Kualitas Pelayanan pada Dinas Tenaga Kerja dan Perindustrian Kota Padang
Authors: Irdiyanti Irdiyanti , Syamsir Syamsir
Published: November 2019

This research aimed to determine the influence of work environment on service quality at Labor and Industry Agency of Padang City. This was an associative study with a causal relationship variable. The population of this study was all of people who received services at Labor and Industry Agency of Padang City on July 2018. Sample of this research consisted 265 respondents, determined through the table of Isaac and Michael with a level of 10% error. Data in this research were collected through questionnaires and analyzed with Multiple Linear Regression Analysis by SPSS version 22.0 software. The results of this research showed that there was a significant influence of physical work environment (X1) on service quality (Y) with a contribution amounted to 22.3%. Then, there was also a significant influence of non-physical work environment (X2) on service quality (Y) with a contribution amounted to 8.9%. Furthermore, there was also co-significant influence on the physical work environment (X1) and the non-physical work environment (X2) simultaneously on service quality (Y) with a contribution as many as 25.8%.
Kontribusi Inovasi Pelayanan Publik terhadap Kepuasan Pelanggan dalam Penerbitan Paspor di Kantor Imigrasi Kelas I Padang
Authors: Putri Yersa Novellina , Lanin Dasman
Published: November 2019

This study aimed to determine the contribution of public service innovation on customer satisfaction in issuing passports at the Office of Immigration Class I Padang. The background of this research was that there were many people complained about the queue for passport request. This study was conducted through a quantitative approach. The population in this study was all Indonesian Citizens (WNI) who had received passport request services from the Office of Immigration Class I Padang from January to June 2018 totaling 16.311. The sample in this study consisted of 390 respondents determined with Slovin Formula and through a proportionate stratified random sampling technique. Data in this study were collected through questionnaires with Likert Scale measurement. The data were analyzed using multiple linear regression tests. The partial test results showed that the novelty dimension (X1), the productive dimension (X2), the impact dimension (X3), and the sustainability dimension (X4) had a significant contribution on customer satisfaction with a significance value of 0,000. While simultaneously public service innovations (consisted of novelty, productive, impact, and sustainability) had a significant contribution on customer satisfaction in issuing passports at the Office of Immigration Class I Padang.
Evaluasi Pelaksanaan Kebijakan Santunan Kematian berdasarkan PERWAKO Padang Nomor 12 Tahun 2015
Authors: Pebratama Rezi , Adnan M Fachri , Mubarak Adil
Published: November 2019

This study aimed to evaluate the implementation of the life insurance policy in Padang City. This study is based on a number of problems, namely that there were still many poor people in Padang City did not know the implementation of the Life Insurance Policy. There were still many poor people in Padang City did not have a Community Health Insurance Card or Regional Health Insurance as one of the conditions for obtaining the life insurance funds. This study was a descriptive with qualitative approach. The informants in this study were determined through purposive technique. Data were collected through observation, interview and documention studies. The results of this study indicated that the implementation of the life insurance policy has not been effective, based onpolicy evaluation indicators used by William Dunn, that is the maximization in goal achievement, efficiency in implementation effort, community satisfaction for government policy, equal distribution. The life insurancefunds has been distributed evenly, the community supported the life insurance policy, and the life insurance policy is right to be implemented among community in Padang City.
ETHICAL VALUES, INTEGRITY AND INTERNAL CONTROLS IN PUBLIC SECTOR ORGANISATIONS: A DEVELOPING COUNTRY PERSPECTIVE
Authors: Ayagre Philip , Aidoo-Buameh Julius
Published: November 2019

The study established the relationship between the perceived commitment to ethical values, integrity of public sector managers and its impact on the internal control system of public sector organisations in Ghana. The study employed pearson’s correlation to explain the association between the ethical environment and the internal control system. Results revealed statistically significant negative association between the ethical environment and three components of the internal control system investigated in the study. The findings of the study should be of concern to policy makers, development partners, auditors, boards of public sector organisations as they play their fiduciary roles in the country.
A COMPARATIVE ANALYSIS OF INTELLECTUAL CAPITAL DISCLOSURE PRACTICES BETWEEN MALAYSIA AND INDONESIA
Authors: Kamaluddin Amrizah , Mohamad Nor Zuraida , K Ghani Erlane
Published: November 2019

This study examines the extent of intellectual capital (IC) disclosure practices between Malaysian and Indonesian agricultural companies. This study relied on content analysis on the annual reports of public listed agricultural companies in Malaysia and Indonesia. The results show that the extent of IC disclosure practices of the companies between the two countries are similar. However, the Malaysian companies disclose more information on human capital and more quantitative in nature whilst the Indonesian companies disclose more information on relational capital and more qualitative. The results also show a significant positive relationship between the extent of IC capital disclosure and companies’ performance. The findings in this study contribute further understanding on the extent of IC capital disclosure in the agriculture industry. This study extends the understanding of the role of IC and its interaction in generating competitive edge from the perspective of a developing nation such as Malaysia and Indonesia.
A REVIEW ON COMPUTER TECHNOLOGY APPLICATIONS IN FRAUD DETECTION AND PREVENTION
Authors: Zainal Rafidah , Md Som Ayub , Mohamed Nafsiah
Published: November 2019

Since the advancement in computer technology, fraud has become one of the high risk crimes in the world which needs urgent detection and prevention at early stage. Nowadays, different kinds of fraud exist in commercial areas namely; credit card, healthcare insurance, online reviews, telecommunications, automobile, etc. Fraud can also happen internally and externally in an organisation. In internal fraud an employee commits it individually, whereas the external fraud involves a wide range of schemes including a third party. Therefore, a detection and prevention mechanism system in the form of computer software is essential in preventing fraud so as to curb further financial losses. The aim of this paper is to critically review the use of computer technology to detect and prevent fraud in selected areas. Recent computer platforms used as a tool to develop fraud detection and prevention system are namely; spreadsheets, big data, forensic analytics, text analytics and expert systems. Based on the review, expert systems have been found to be the best option used as a future tool to curb fraud. The opportunities from this review may allow others to explore more on the technology implemented so as to improve fraud detection and prevention in the future.
ACADEMIC DISHONESTY AMONG ACCOUNTING STUDENTS IN MALAYSIA
Authors: Yussof Salwa Hana , Ismail Suhaiza
Published: November 2019

There are three objectives of the present study: to ascertain the types of assessment which are subject to cheating by accounting students; to determine the justifications given by students in neutralizing their cheating behavior; and to identify cheating deterrents from the perception of the students. A total of 435 questionnaires were collected from undergraduate accounting students of all levels of study in a public university in Malaysia. Findings revealed that more than half of the respondents had engaged in cheating, but mainly in quizzes and assignments that offer less weighting towards a final grade, and were subject to less monitoring and less severe punishment. As for neutralization, those who cheated had a tendency to blame instructors for their cheating behavior. In terms of deterrence, religion was cited most frequently as the factor that can deter students from cheating, particularly by continuous reminder that the God is always watching.
FINANCIAL WELLBEING OF SINGLE MOTHERS IN PENANG: THE SOLE BREADWINNER
Authors: Md Nor Zarina , Abu Hasan Intan Shafina , Omar Bahiyah , N Vellymalay Suresh Kumar , Omar Azizah
Published: November 2019

Financial hardship has been documented as one of the most common issues faced by single mothers in many parts of the world. Therefore, studies on the financial well-being of a single mother are important to undertake as it determines the living standard of their households. This study explores the financial wellbeing of divorced single mothers in the state of Penang and its impact on the livelihood of single mothers and their families. This study employs a simple qualitative method via interviews. The respondents are chosen based on their willingness to participate in the study and that they fulfill specific criteria. The interviews have been carried out with fifteen working age divorced single mothers to identify the available sources of income including salary, wages, child support and other possible financial assistance. The findings indicate that most of the single mothers encounter financial hardships in their lives. This is probably due to their low level of education attainment which is the common enabler for well-paid jobs and also based on the number of dependents in their households. Moreover, we find that only four of the respondents receive child support from the father of their children. In the midst of increasing living cost, the financial wellbeing of these single mothers is in questions and, their ability to save for the rainy days are far reaching.
INTROSPECTING ENTREPRENEURSHIP FROM TAWHIDIC PERSPECTIVE: AN EMPIRICAL TESTING
Authors: Anor Salim Farah Akmar , Mhd Sarif Suhaimi , Maidin Ainul Jaria , Ismail Yusof , Zainudin Dolhadi
Published: November 2019

The concept of ethical attitude and standard in business dealings has long been argued in the academic world.  The current implication on skills and ethical concepts and ideas of Malaysian entrepreneurs from Islamic practices is briefly outlined in the study.  Capitalizing on a comprehensive set of questionnaire containing information on respondent’s profile, characteristics and educational background, one hundred twenty one (121) entrepreneurs were surveyed using convenience sampling.  The practices of Islamic skills and ethics among Malaysian entrepreneurs in numerous business sectors are discussed in the study. The study postulates that the awareness gained from well-being (falāh) in life and excellence (itqān) in work from business organisation can be derived from the pursuit of Tawhidic principle.  A set of close ended questions that contains individual’s characteristics and principles are distributed to entrepreneurs from various business sectors and work experiences for the purpose.  Providentially, the study managed to collect 121 completed questionnaires from Malaysian’s entrepreneurs. The study contributes significant information to the academic world as well as to the corporations and governments in conducting business.  Finally, the study concludes with the discussion on the proposed business practices and recommended future implementation in achieving entrepreneur’s career success.

 

Keywords: skills, ethics, entrepreneurship, Tawhidic paradigm
WELFARE INCENTIVES AND SOCIO-DEMOGRAPHIC DETERMINANTS OF SELF-RATED WELL-BEING IN MALAYSIA
Authors: Mohd Fimi Ahmad Izzam , Kamaruddin Rohana
Published: November 2019

Malaysia, among other countries around the world investing immense sum of money to improve social welfare systems by offering social safety net for the deserving ones that exposed to global uncertainties due to economic slowdown. As part of the government initiative to boost the well-being, this study focus on BRIM (1Malaysia Peoples’ Aid), KRIM (1Malaysia People’s Grocery Store), BBIM (1Malaysia Book Voucher) and KIM (1Malaysia Clinics) under Government Transformation Programme (GTP). Specifically, the motivation of this study to identify the most effective and preferred welfare incentives as well as the most significant incentives together with socio-demographic determinants using self-rated well-being by employing logistic regression analysis. Findings discov-ered that K1M has the highest mean (4.94) while the most preferred welfare incentives were BR1M (42%). As for logistic regression analysis, the finding shows that BR1M, KR1M and K1M were significant to influence well-being of people. As comparison, the most significant welfare incentive was BR1M as it has the most significant value at p-value 0.004 and the highest odds ratio at 4.689. Overall, these results suggest that people perceived BR1M as instant relief towards high cost of living and can affects their well-being without considering the socio-demographic backgrounds.

 Keywords: welfare, self-rated, well-being, government programme, quality of life
ENTERTAINMENT GRATIFICATION, INFORMATIVE GRATIFICATION, WEB IRRITATION AND SELF-EFFICACY AS MOTIVATIONAL FACTORS TO ONLINE SHOPPING INTENTION
Authors: Zamzuri Norol Hamiza , Kassim Erne Suzila , Shahrom Melissa , Humaidi Norshima
Published: November 2019

The Internet technology and pervasive computing has provided consumers with privileges to shop online. In addition, the Industry 4.0 agenda has placed the business web and the social web as the ecosystem domains, which explains why online shopping is a norm today. While many studies have been conducted to investigate the determinants of consumers’ intention to use online shopping, mixed results are always found, especially when the business take unique approaches for their digital presence. Besides, even though self-efficacy has been studied extensively in information system research, technological complexity has always given a challenge to consumers’ computing ability. Building on the Use and Gratification Theory (GTA) and the Social Cognitive Theory (SCT), this study aims to examine the relationships between entertainment gratification, informative gratification, web irritation and self-efficacy towards individual’s intention to use online shopping. Using the quantitative survey approach, data was collected from 217 young executives who are frequent online shoppers. The results of the structural equation modeling suggest entertainment gratification, informative gratification and self-efficacy are the factors that derive consumers’ intention to shop online. On the other hand, web irritation has no significant relationship with online shopping intention. The findings do not only capture the importance for web retailers to provide adequate buying-selling information and to provide the element of fun to the shopping portals, but it also suggests for the web retailers to provide less complicated online shopping features since consumers’ ability to use the technology determines purchase behavior. The findings serve as future research agenda.

Keywords: online business, Use and Gratification Theory (GTA), Social Cognitive Theory (SCT), entertainment gratification, informative gratification, web irritation, self-efficacy
THE EFFECT OF FIRM CHARACTERISTICS ON EARNINGS MANAGEMENT PRACTICES AMONG MALAYSIAN PUBLIC LISTED COMPANIES IN TECHNOLOGY INDUSTRY
Authors: K Ghani Erlane , Mohd Azemi Nur Afifah , Puspitasari Evita
Published: November 2019

This study examines the effect of firm characteristics on earnings management practices among technology-based public listed firms in Malaysia. Specifically, this study examines the effect of firm size, firm profitability and firm leverage on earnings management practices. Using 83 technology-based firms listed in FTSE Bursa Malaysia KLCI Index for 2014 and 2015, this study shows a statistically positive relationship between firm size and earnings management practices. Such finding indicates larger firms tend to use earnings management incentives to enhance their performance. However, firm profitability and firm leverage have no significant relationship to the occurrences of earnings management practices. This study provides evidence that firm size influences the occurrences of earnings management among Malaysian public listed firms in the technology industry.
AWARENESS OF SOCIAL BUSINESS BY USING SOCIAL MEDIA NETWORK IN MALAYSIA
Authors: Daud Siti Hafizah , Othman Khatijah
Published: November 2019

The social enterprise movement in Malaysia is gathering its momentum. An increasing number of social entrepreneurs are taking an interest in this field of activity. Indirectly, this scenario increases the awareness of its significance and, in a range of viewpoints, promotes the social business experience in Malaysia. This article is an explanatory study which indicates the awareness of social business in Malaysia. The literature review was conducted from library research and website sources. It is divided into three sections: (i) definitions of social business, (ii) operating models for social enterprise in Malaysia, and (iii) definitions of social media and its development, and the awareness of young people on social business in relationship with social media in general. The first section begins with various definitions and interpretations of the term ‘social enterprise’, while the second part provides an operating model for social enterprises that are active in Malaysia as well as in relation to the market and potential beneficiaries. The third part is a discussion on social media by looking at definitions and the development of social business in Malaysia in general. With this explanation, it is hoped that the awareness of using social media in social business can be highlighted in better perspectives.

Keywords: Social Business, Social Media, Entrepreneur, Operating Models, Social Enterprise
ASSESSING THE RELATIONSHIP BETWEEN INFORMATION TRANSPARENCY THROUGH SOCIAL MEDIA DISCLOSURE AND FIRM VALUE
Authors: MUSLEH ALSARTAWI ABDALMUTTALEB M.A
Published: November 2019

Based on the signaling theory, managers disclose the firm's high performance to maintain their positions and receive rewards. On the other hand, users of financial information prefer the transparency of information rather than the quantity of disclosed information. Online financial disclosure as an output of advanced technology provides useful, timely and verifiable information for decision making. Nevertheless, the level of IFR by the Gulf Cooperation Council companies varies due to the lack of appropriate regulations. Therefore, this study investigates the association between online financial disclosure and performance in the Gulf Cooperation Council Countries.

Extensive literature review was carried out and a checklist of 90 items (71 for content and 19 for presentation) was developed to measure the level of online financial disclosure for the companies that are listed in Gulf Cooperation Council bourses.

 The findings show that the overall online financial disclosure in Gulf Cooperation Council is 77% Nevertheless; the results indicate a positive association between OFD and performance.  Accordingly, the study recommends that regulatory bodies should develop a guideline of disclosing information through the internet in order to enhance the corporate transparency and performance among the Gulf Cooperation Council listed companies leading to reasonable economic decision making.

 

Keywords: Online Financial Disclosure; Performance; Voluntary Disclosure; GCC Countries.
DETEMINANTS OF RELIABILITY OF FINANCIAL STATEMENTS OF SCHOOL OPERATIONAL GRANT: INDONESIAN EVIDENCE
Authors: NUGROHO DHONY PRASTYO , WIDAGDO ARI KUNCARA , PAYAMTA PAYAMTA
Published: November 2019

This study aims to examine the effect of management support on reliability of financial statements of School Operational grant or BOS and to examine mediation role of quality human resource, governance and internal control. Sample of this study consist of 120 treasurers of BOS in Ponorogo District. This study employs structural equation model. Partial Least Square (PLS) is used to analyze data. The results indicate that management support affects the reliability of the financial statements of BOS. In addition, quality human resource, governance and internal control partially mediate the relation between management support and the reliability of the financial statements of BOS.
THE RELATIONSHIP BETWEEN AUDIT COMMITTEE, POLITICAL INFLUENCE AND FINANCIAL REPORTING QUALITY: MALAYSIAN EVIDENCE
Authors: GHAZALI AZIATUL WAZNAH , SHAFIE NUR AIMA
Published: November 2019

This paper examines the relationship between audit committee, political influence and financial reporting quality of Malaysian listed companies. This study uses pool data consisting of 3,255 firm-year observations listed on the Main Board of Bursa Malaysia from year 2010 to 2014. The findings are robust after controlling for the endogeneity. The current findings indicates that audit committee’s independence and the frequency of audit committee meetings are effective in controlling for both real earnings management and accounting misstatements. Nonetheless, in terms of audit committee size and audit committee’ audit expertise, the relationships are still insignificant. It is important to note that there is some improvement after the corporate governance reforms since studies prior to the reforms found audit committee’s variables are ineffective towards a higher quality of financial reporting. Meanwhile, political influence is still relevant in a Malaysian business environment with regard to financial reporting quality, however, the aggressiveness of the influence may have been diluted by the improvement of recent corporate governance reform.
Country of origin from a management perspective of emerging market companies
Authors: Witek-Hajduk Marzanna K. , Grudecka Anna
Published: November 2019

Objective

The purpose of this paper is to identify the understanding and strategic importance of the country of origin (COO) and its dimensions from the perspective of the emerging market firms.

Methods

A qualitative approach was applied using in-depth interviews with 11 informants from owners of emerging market companies of household appliances brands.

Key findings

COO is perceived by managers of emerging markets’ firms as a multidimensional construct. In addition to the COO dimensions presented in the literature, informants indicate the following: country of technology/innovation origin, country of technical culture, country of service network localization, country of organizational culture origin (COOCO), and country of brand launching (COBL). Country of manufacturing (COM)/assembly/parts is perceived as a strategic imperative, first of all, from the sourcing strategy perspective, and it is less important from the marketing perspective than the country of brand origin (COBO).

Originality

This study contributes to existing literature by developing a deeper understanding of the COO dimensions from a perspective of emerging market companies.
Type 2 Diabetes Prescribing Habits Amongst Providers to an Underserved Population
Authors: King Cynthia , Fontem Atem , King Benjamin , Gothard Dave
Published: November 2019

Introduction: Type 2 diabetes mellitus (T2DM) affected over 30 million individuals in the United States as of 2015. Due to the national diabetes guidelines recommending drug selection based on several patient specific factors and varying formulary restrictions, prescribers are often inundated when selecting treatment. Currently, limited evidence is available regarding the primary factors influencing prescribers’ drug therapy selection.

Objectives: The purpose of this study was to identify factors that influence providers during T2DM medication selection.

Methods: The study was conducted with providers at a large, academic, safety net health system. All prescribers were sent an electronic, optional and anonymous survey. Prescribers treating T2DM in non-pregnant adult patients were the only prescribers assessed. Factors evaluated were: cost, A1c, comorbidities, adherence, weight, tolerability, patient limitations, and use of guidelines.

Results: A total of 86 prescribers responded, yielding a response rate of 31%. The respondents included physicians (56.3%), nurse practitioners (21.8%), medical residents (18.4%), and fellows (3.4%); with the majority practicing in internal or family medicine (47.1%). The most frequently prescribed T2DM medications included: metformin (83.8%), insulin (78.1%), and sulfonylureas (64.8%). Cost and A1c elevation were two of the major factors influencing prescribing of metformin (94.1% and 81.2%), insulin (57.4% and 69.6%), and sulfonylureas (81.2% and 89.9%) respectively. Due to cost concerns, respondents reported rarely or never prescribing glucagon-like peptide-1 agonists (GLP-1RA) and sodium-glucose co-transporter-2 inhibitors (SGLT2i) despite recognizing benefits on diabetes related comorbidities.  

Conclusion: Although current literature from the national guidelines encourages the use of GLP-1RA and SGLT2i as first-line options after metformin in T2DM, these classes of medications were not reported among the most commonly prescribed despite providers correctly identifying positive medication attributes such as cardio- and nephroprotection and weight loss. However, cost of these medications appears to outweigh the benefits when selecting medication therapy.

 

Article Type: Original Research
Kajian Macam Varietas dan Produk Olahan Sekam Terhadap Pertumbuhan dan Produksi Tanaman Padi (Oryza Sativa L.)
Authors: Qibtiyah Mariyatul , Sari Anita Ahliya Permata , Anam Choirul
Published: November 2019

Tanaman padi adalah tanaman pokok di Indonesia. Sebagian besar masyarakat di Kabupaten Lamongan pada umumnya mengkonsumsi beras sebagai makanan pokok. Upaya yang dapat dilakukan untuk peningkatan produksi yaitu perluasan area sawah, pengelolaan lahan serta penggunaan varietas unggul dan produk olahan sekam. Penelitian ini bertujuan untuk mengetahui pengaruh macam varietas dan produk olahan sekam terhadap pertumbuhan dan produksi tanaman padi (Oryza sativa L.). Penelitian ini dilaksanakan di Desa Waruwetan, Kecamatan Pucuk, Kabupaten Lamongan. Penelitian dilaksanakan bulan Desember sampai Maret 2019. Penelitian ini dilakukan dengan menggunakan metode rancangan acak kelompok (RAK) faktorial dengan dua faktor perlakuan. Faktor Macam Varietas Terdiri dari tiga perlakuan yaitu: Situ Bagendit (S1), Ciherang (S2), Inpari 32 (S3). Faktor Olahan Sekam terdiri dari tiga perlakuan yaitu: Tanpa olahan sekam (V1), Kompos Sekam 5 t/ha (V2), dan Sekam Bakar 5 t/ha (V3).Indikator pengamatan meliputi: Tinggi tanaman, Jumlah anakan, Jumlah Malai, Bobot Gabah 1000 Butir dan Bobot Gabah Per Hektar. Pengamatan dimulai pada umur 7 hari dan dilanjut 14 hari sekali. Interaksi antar perlakuan berpengaruh nyata terhadap macam varietas dan produk olahan sekam. Kombinasi perlakuan terbaik adalah S3V3 (varietas inpari 32 dan arang sekam 5 t/ha) pada pengamatan tinggi tanaman dan jumlah anakan. Perlakuan varietas berpengaruh baik pada hampir seluruh parameter pengamatan. Produk olahan sekam berpengaruh terhadap tinggi tanaman, jumlah anakan, jumlah malai, bobot 1000 butir.