bluuebunny/crossref_metadata_2025 huggingface dataset:
The Role of Family Management and Management Control Systems in Promoting Technological Innovation in Family SMEs
Authors: Feranita Feranita , Ruiz-Palomo Daniel , Diéguez-Soto Julio
Published: November 2021

This paper seeks to resolve the controversy regarding the relationship between family management and technological innovation outcomes. In contrast to prior studies, we focus on small and medium enterprises (SMEs) and go beyond the traditional input-output statistical analysis, by introducing the mediating effect of the use of management control systems (MCS). We also further examine heterogeneity among family firms, studying whether a greater family management influences, directly or indirectly, on technological innovation outcomes. Our results from a data consists of 199 Spanish family-owned small and medium enterprises (FSMEs) were not able to indicate a significant direct influence of the level of family management on technological innovation outcome but supported the notion that the utilization of MCS mediated the above relationship.
Resilience, professionalism, and reflective thinking: The three-legged stool of health professional and teacher education students’ fieldwork practice / Resilienz, Professionalität und reflektierendes Denken: die drei Säulen für das Praktikum von Studierenden der Gesundheitsberufe und der Lehrerbildung
Authors: Connell Clifford J. , Brown Ted , Hewitt Alana , Grieve Averill , O’Donovan Richard , Malone Daniel T. , Ross Bella , Cousland Robert , Oliaro Louise , Yu Mong-Lin
Published: November 2021

Background

Fieldwork is a core element of health professional and education student training that is often a professional registration and practice requirement. There are many personal, social, and professional factors that impact on students’ fieldwork performance. The impact of professionalism, resilience, and reflective thinking on fieldwork performance is not well described in the literature.

Aim

To examine the relationship between health professional and teacher education university students’ perceptions of professionalism, resilience, reflective thinking and their links to fieldwork performance.

Methods

Ten focus group interviews were conducted with university undergraduate or master's students across four disciplines: occupational therapy (n = 18), pharmacy (n = 6), social work (n = 38), and education (n = 16). Thematic analysis was used to identify codes and categories in focus group transcripts. Commonalities of ideas and constructs were identified and interpreted to create meaningful themes.

Results

Six themes were identified. Fieldwork placement created real-world opportunities for developing technical and nontechnical skills, professional acclimatization, psychosocial traits, and behaviors for coping with the transition from student to proto-professional. However, these outcomes had consequences related to bridging the gap between university course theory and the reality of the workplace, adapting to cultural differences and local practice as well as seeking their own resources, supports, and learning.

Conclusion

Despite the personal, professional, and practical challenges of fieldwork, students independently establish mental models of professionalism, resilience, and reflective thinking, which support their fieldwork performance. However, developing these mental models should be underpinned by theory, and coordinated university and industry supports should be provided to augment this process.
Preliminary computational and experimental design studies of the ISHTAR thermostatic rig for the high-temperature reactors materials irradiation
Authors: Talarowska Anna , Lipka Maciej , Wojtania Grzegorz
Published: November 2021

The Irradiation System for High-Temperature Reactors (ISHTAR) thermostatic rig will be used to irradiate advanced core material samples in conditions corresponding to those prevailing in the high-temperature reactors (HTRs): these conditions include a stable temperature extending up to 1000°C in the helium atmosphere. Computational and experimental studies concerning the design have been conducted, proving the possibility of these conditions’ fulfillment inside the rig while maintaining the safety limits for MARIA research reactor. The outcome is the thermostatic rig design that will be implemented in the MARIA reactor. Appropriate irradiation temperature will be achieved by a combination of electric heating with the control system, gamma heating, and a helium insulation gap with precisely designed thickness. The ISHTAR rig will be placed inside the vertical irradiation channel, which is located in the reactor pool. The device is being developed from scratch at the Nuclear Facilities Operation Department of the National Centre for Nuclear Research as a part of the GOSPOSTRATEG programme.
Organic pollutant removal from marine diesel engine off-gases under electron beam and hybrid electron beam and wet scrubbing process
Authors: Sun Yongxia , Chmielewski Andrzej G. , Pawelec Andrzej , Mattausch Gösta , Torims Toms
Published: November 2021

The removal of organic pollutants from ship emission was studied using two processes namely electron beam (EB) and hybrid EB with wet scrubbing process. A mobile accelerator unit was used to treat 4915 Nm3/h of flue gas emitted from a tugboat in Riga Shipyard. A volume of 3 m3 seawater containing 36.8 mM of NaClO2 oxidant was used as a wet scrubber solution. Organic pollutants, mainly volatile organic pollutants (VOCs), were collected at three different sampling points, before and after irradiation vessels, and after wet-scrubber unit, respectively. They were collected with glass sampling bottles, tedlar bags, Coconut Shell Charcoal (CSC) sorbents and XAD-2 sorbents. CH3OH and CH3OH/CH2Cl2 (1:1) were used to extract VOCs from CSC and XAD-2 sorbents, respectively. Syringe filters were used to obtain the solid-free extraction solutions. They were concentrated using a micro-extractor under continuously blowing high-purity Ar. A gas chromatography–mass spectrometry (GC-MS) was used for analysis. The identified organic compounds were: aliphatic hydrocarbons (dodecane C12H26 to eicosane C20H42), aromatic hydrocarbon (toluene), esters (C3H7COOCH3, (C4H9OCO)2C6H4), nitro compounds (C3H5NO3, C4H7NO2) and acid (C7H15COOH). After 4.2 kGy EB irradiation, around 50–100% aliphatic hydrocarbons, 83% toluene and 7.5% (C4H9OCO)2C6H4 were removed from the off-gases, and after EB hybrid wet-scrubber process, most organic compounds including nitro compounds were removed. Only trace amount of toluene, hexadecane, octadecane and dibutyl phthalate were found to be present in the gas phase.
Decomposition of diclofenac in sewage from municipal wastewater treatment plant using ionizing radiation
Authors: Bojanowska-Czajka Anna
Published: November 2021

The decomposition of diclofenac (DCF) in sewage sludge from municipal wastewater treatment plant was investigated. It was found that adsorption of DCF on sludge is about 40%. Compared to previous studies, where the degradation yield in aqueous solution was 100%, in those experiments at the dose up to 5 kGy, only 50% of initial DCF concentration of 50 mg L−1 was decomposed in sediment and in solution over the sediment. The experiments were carried out using both gamma radiation and electron beam. It has been observed that DCF in the aqueous phase, above the sediment, was decomposed with the same efficiency using both gamma radiation and electron beam. Whereas for DCF in the sediment, a higher degradation efficiency was found when gamma radiation was applied. This is most likely due to the limited penetration depth of the electron beam into the sludge layer. It was shown that the applied peroxide addition (in a stoichiometric amount needed for complete mineralization of 50 mg L−1 DCF) did not cause increase in yield of DCF decomposition.
Electron beam technology for biogas and biofertilizer generation at municipal resource recovery facilities
Authors: Chmielewski Andrzej G. , Sudlitz Marcin , Han Bumsoo , Pillai Suresh D.
Published: November 2021

In the era of circular economies, municipal wastewater treatment plants (WWTPs) are viewed as resource recovery facilities. At the very minimum, the targeted resources are water, biogas, and phosphorus. However, municipal wastewater streams (sludge and effluent) need to be adequately treated to eliminate the potential for the transmission of microbial pathogens including protozoa, bacteria, and viruses. This paper presents the results from a study demonstrating the use of electron beam technology for sludge hygenization and enhanced methane (biogas) production using municipal wastewater samples. Cogeneration of heat for fertilizer drying and granulation and electricity for powering the electron beam system are also demonstrated.
Eine Frage des Geschmacks - Höfische Dichtung im Mittelalter zwischen Macht, Moral und Mäzenatentum
Authors: Gisselbaek Robert
Published: November 2021

Wie bedeutend ist die höfische Dichtung des hohen Mittelalters? Welcher Wert ist dieser in Volkssprache verfassten Literatur beizumessen, die ab dem 12. Jahrhundert zunehmend von der weltlichen Elite gefördert wird?
Die Dichter begründen die Förderung – und damit den Wert – mit der Schönheit ihrer Dichtung, weshalb die Studie konsequent von solchen Selbstaussagen ausgeht. Auf der Grundlage soziologischer Geschmackstheorien lassen sich die scheinbar absoluten Schönheitsvorstellungen allerdings zur herrschaftlichen Machtdemonstration in Beziehung setzen. Die historische Verbindung von Schönheit und Metaphysik wirkt nämlich konkret auf die Moralvorstellungen zurück und entfaltet eine spezifische Praxiswirkung. Die Studie kann somit zeigen, wie die Förderung höfischer Dichtung in soziale Prozesse eingebunden und dort als Ordnungsleistung wirksam ist.
Was ist Vernunft?
Authors: Kern Iso
Published: November 2021

Was ist Vernunft im Gegensatz zur Sinnlichkeit? Diese Frage erörtert der erste Teil dieser Studie, die unterscheidet zwischen Vernunft als Verstehen bzw. Verstand und Vernunft in vollem Sinn: Verstand ist z. B. das Sich-Erinnern an die eigene Vergangenheit, das Vergegenwärtigen der Erlebnisse anderer in der Einfühlung, das Vorausplanen der Zukunft. Vernunft im vollen Sinne dagegen ist Institution des Vergegenwärtigens in der Sinnlichkeit oder Kultur, z. B. die menschliche logische Sprache, die Bilder, vergegenwärtigende Spiele. Vernunft hat auch mit Erkennen und Wahrheit zu tun, worum es in einem zweiten Teil geht. Hier setzt der Autor sich unter anderem mit tierischem Erleben im Gegensatz zum menschlichen Erkennen, mit naturwissenschaftlichem Erkennen und religiösem Glauben sowie mit Erkennen in den Humanwissenschaften auseinander.
An Beispielen aus ganz unterschiedlichen Bereichen, mit vielen Bezügen zur europäischen Philosophie und in sehr persönlichem Ton zeigt Iso Kern, was Vernunft ist.
L’amour humain - Une approche philosophique
Authors: Pereboom Dirk
Published: November 2021

Depuis mai 68, l’amour est revenu au-devant de la scène de la pensée occidentale. Appuyé sur le concept philosophique de l’amour au fil des siècles et après avoir fait la distinction entre amour fin et amour moyen, l’auteur analyse le rôle de l’amour dans l’existence humaine, ce qui l’amène à affirmer que l’amour est le moteur de toute action de l’homme. Il aborde alors l’importance de l’amour pour la personne, sa relation à la beauté, la liberté, le bonheur, la raison, les idéaux, la sexualité, sans oublier les limites de l’amour.
Meine Freiheit - Zur Autonomie der Person
Authors: Mosimann Martin
Published: November 2021

Persönliche Autonomie zu gewinnen und sich frei seines Verstandes zu bedienen – danach strebt der moderne Mensch. Dadurch befreit er sich von allgemein Geltendem, das er als fragwürdig erkannt hat. Er muss sich aber der Tatsache stellen, dass er nun einen wirklich individuellen Weg einschlägt. Dieser Weg kann nicht mehr als irgendwie «richtig» bewiesen werden, sondern muss persönlich verantwortet werden. Das mag bedrohlich erscheinen, bildet aber gerade die Grundlage für Autonomie. Jeder Mensch soll mit seinem Leben neu anfangen können. Träte anderes Richtiges an die Stelle der Inhalte, von denen sich ein Mensch befreit, würde der Raum der Freiheit ja auf der Stelle wieder geschlossen. Autonomie und Freiheit münden also notwendigerweise in Offenheit.
A relação entre leitura em L2 e funções executivas
Authors: Rosso Aline Casagrande , Pereira Ana Karina Paz , Fontes Ana Beatriz Arêas da Luz
Published: November 2021

Este estudo objetiva verificar, por meio de revisão teórica, quais são as relações possíveis entre leitura em L2 e funções executivas, debatendo as implicações entre ambos os construtos. A leitura é um ato cognitivo complexo, que compreende níveis de processamento mais altos e mais baixos, bem como ativação de conhecimentos prévios e negociações de sentido. Na leitura em L2, ativam-se ambas as línguas, e, para realizar a ação, necessita-se inibir uma delas, bem como manipular e armazenar temporariamente as informações que chegam. Isso se dá para que as adaptações linguísticas ocorram e a compreensão seja alcançada. Percebe-se, aí, portanto, o papel das funções executivas, uma vez que os seus três principais componentes - Memória de Trabalho, Controle Inibitório e Flexibilidade Cognitiva - auxiliam na tarefa leitora, manipulando, inibindo e adaptando as informações recebidas. Contribuem para esta discussão os trabalhos de Bialystok, Craik e Luk (2012), Diamond (2013), Dijkstra e Van Heuven (2002) e Alves Oliveira e Tomitch (2021).
O papel dos quatro anos do Ensino Fundamental II na variação da primeira pessoa do plural
Authors: Fiel Roberta Pereira
Published: November 2021

O objetivo deste trabalho é investigar o papel que os quatro anos do Ensino Fundamental II exercem na variação pronominal entre as formas “nós” e “a gente” e na variação gráfica entre “nós” / “nóis” e “a gente” / “agente” em textos escritos por alunos de uma escola pública estadual do interior de São Paulo. O material utilizado faz parte do Banco de Dados de Escrita do Ensino Fundamental II. Como aparato teórico-analítico, assumimos a heterogeneidade constitutiva da escrita, proposta por Corrêa (1997, 2004), a qual prevê que as relações entre os modos de enunciação falado e escrito e as práticas sociais orais e letradas possuem uma relação de constituição e não de interferências graduais. Por meio dessa teoria, buscamos observar a circulação dos escreventes pelos três eixos de observação da heterogeneidade da escrita, o eixo da representação da gênese da escrita, o eixo da representação do código escrito institucionalizado e o eixo da dialogia com o já falado/escrito e ouvido/lido. Os dados foram analisados estatisticamente, por meio do software R, plataforma gratuita para análise de dados e os resultados sugerem que os quatro anos do Ensino Fundamental II: (i) não têm efeito sobre o uso da forma conservadora ou inovadora; (ii) contribuem para o uso convencional dos pronomes; (iii) contribuem para o uso da grafia “nós”; e (iv) contribuem para o uso da grafia “a gente”. Sobre esses resultados, argumentamos que eles apontam a circulação dos escreventes pelos três eixos, principalmente, pelo eixo do código escrito institucionalizado.
Features of NATO’s soldiers limbs combat trauma treatment during armed conflicts on the territory of Iraq and Afghanistan (literature review)
Authors: Beschastnov V. V.
Published: November 2021

The article describes armed conflicts on the territory of Iraq and Afghanistan. Improvement of individual and collective protection equipment has reduced the number of cases of soft tissue wounds in the extremities. The main cause of mortality and wound complications is antibiotic-resistant microflora. Purulent complications lead to chronic treatment of the wound healing process and a long period of specialized treatment and rehabilitation, which entails difficulties in the socialization of wounded servicemen, as well as significant financial costs from the state. When providing medical care to wounded military personnel, it is negative pressure wound therapy. Phage therapy is a promising method for treating infectious complications.
Liquid amine–solid carbamic acid phase-separation system for direct capture of CO2 from air
Authors: Kikkawa Soichi , Amamoto Kazushi , Fujiki Yu , Hirayama Jun , Kato Gen , Miura Hiroki , Shishido Tetsuya , Yamazoe Seiji
Published: November 2021

The phase separation between a liquid amine and the solid carbamic acid exhibited >99% CO2 removal efficiency under a large-scale gas stream of 400 ppm CO2. Isophorone diamine [IPDA; 3-(aminomethyl)-3,5,5-trimethylcyclohexylamine] reacted with CO2 in the CO2/IPDA molar ratio of ≥ 1 even in H2O as a solvent. The captured CO2 was completely desorbed at 333 K because the disolved carbamate ion releases CO2 at low temperature. The reusability of IPDA under CO2 adsorption-and-desorption cycles without degradation, the >95% efficinecy kept for 100 hours under direct air capture condition, and high CO2 capture rate (214 mmol/h for 1 mol amine) suggest that the phase separation system using IPDA is robust and durable for practical use.
Plastic Microbead Accumulation in our Freshwaters: North American Great Lakes Assessments and Perspective
Authors: Torrance Mary , Gillies Emma , Borchers Tristan , Shoemaker Avery , Barrett Christopher
Published: November 2021

The authors review recent studies conducted across the Great Lakes of North America to assess the quantity and type of microplastic waste found in these waters, sediments, and beaches. Findings from their own studies are shared, sampling plastic pollution from remote and secluded Nature Reserves in Lake Erie (ON), and the Ottawa River watershed (QC), showing significant accumulation of microbeads. Spherical ‘microbeads’ made of plastics are now ubiquitous in a wide range of personal healthcare and cleansing products, used by the average North American consumer now at upwards of quadrillions per day. Designed to be flushable, these plastic microbeads inevitably end up in municipal wastewater streams, and then to a large extent leak into our freshwater ecosystems. Recent studies throughout the important Great Lakes system of North America have reported microbeads at essentially all locations examined. On the shorelines, in surface waters, throughout water columns, and in sediments of these freshwater systems, microbeads are now ever-present, and are accumulating in significant amounts. Their small and stable shape and composition, and limited pathways to degradation produce a long lifespan, with the capacity to remain in the freshwater environment for potentially hundreds of years. This review collects and compares initial microbead studies between 2013–2021 in the Great Lakes region to provide a snapshot of the current levels and locations, and to serve as a baseline for future tracking to assess progress as the microbead contamination and accumulation problem is addressed. We as well present findings from our own local study of microplastic/bead accumulation downstream of the Great Lakes, in the St. Lawrence and Ottawa rivers near Montreal. Aspects of microbead contamination represent a unique subset of the worldwide microplastic problem, in that much control remains over their life cycle and eventual fate. Consequently, the power to address this microbead problem can rest with polymer chemists and engineers, who, armed with a better understanding of the relevant physical polymer properties of the beads that govern their movement into the aquatic environment, hold the ability to rationally redesign microbead composition and develop removal techniques.
Expanding the Scope of Polyoxometalates as Artificial Proteases towards Hydrolysis of Insoluble Proteins
Authors: Savić Nada D. , Salazar Marcano David E. , Parac-Vogt Tatjana N.
Published: November 2021

Despite the enormous importance of insoluble proteins in biological processes, their structural investigation remains a challenging task. Development of artificial enzymatic catalysts would greatly facilitate elucidation of their structure as currently used enzymes in proteomics largely lose activity in the presence of surfactants, which are necessary to solubilize insoluble proteins. In this study the hydrolysis of a fully insoluble protein by a polyoxometalate complex as an artificial protease in surfactant solutions is reported for the first time. The hydrolysis of zein as a model protein was investigated in the presence of Zr(IV)-substituted Keggin-type polyoxometalate (POM), (Et2NH2)10[Zr(α-PW11O39)2], and different concentrations of the anionic surfactant sodium dodecyl sulfate (SDS). The selective hydrolysis of the protein upon incubation with the catalyst was observed, and the results indicate that hydrolytic selectivity and activity of the POM catalysts strongly depends on the concentration of surfactant. The molecular interactions between the POM catalyst and zein in the presence of SDS were explored using a combination of spectroscopic techniques which indicated competitive binding between POM and SDS towards the protein. The formation of micellar superstructures in tertiary POM/surfactant/protein solutions has been confirmed by electrical conductivity and Dynamic Light Scattering.
Organocatalytic Discrimination of Non-Directing Aryl and Heteroaryl Groups: Enantioselective Synthesis of Bioactive Indole-Containing Triarylmethanes
Authors: Sun Jianwei , Yan Qiaolin , Duan Meng , Chen Cien , Deng Zhiqin , Wu Mandi , Yu Peiyuan , He Ming-liang , Zhu Guangyu , Houk K. N.
Published: November 2021

Despite the enormous developments of asymmetric catalysis, the basis for asymmetric induction is largely limited to spatial interaction between substrate and catalyst. Consequently, asymmetric discrimination between two sterically similar groups remains a challenge. This is particularly formidable for enantiodifferentiation between aryl and heteroaryl groups without a directing group or electronic manipulation. Here we address this challenge by a robust organocatalytic system leading to excellent enantioselection between aryl and heteroaryl groups. With the versatile 2-indole imine methide as platform, an excellent combination of a superb chiral phosphoric acid and the optimal hydride source provided efficient access to a range of highly enantioenriched indole-containing triarylmethanes. Control experiments and kinetic studies provided important insights into the mechanism. DFT calculations also indicated that, while hydrogen bonding is important for activation, the key interaction for discrimination of the two aryl groups is mainly π-π stacking. Preliminary biological studies also demonstrated the great potential of these triarylmethanes for anticancer and antiviral drug development.
Hemşirelerin Yaşam Doyumu ve Umutsuzluk Düzeyleri Arasındaki İlişki
Authors: TOPUZ İbrahim
Published: November 2021

Amaç: Hemşirelerin yaşam doyumu ve umutsuzluk düzeyleri arasındaki ilişkiyi belirlemektir. Materyal ve Metot: Tanımlayıcı türdeki çalışma bir eğitim ve araştırma hastanesinde 2018 yılı itibariyle çalışan hemşirelerle yürütülmüştür. Veriler Haziran-Eylül 2018 tarihlerinde Kişisel Bilgi Formu, Beck Umutsuzluk Ölçeği (BUÖ) ve Yaşam Doyumu Ölçeği (YDÖ) kullanılarak toplanmıştır. Araştırma verilerinin analizinde SPSS paket programı kullanılmıştır. Bulgular: Hemşirelerin YDÖ puan ortalaması 10,30±7,03 ve BUÖ puan ortalaması 6,06±4,63 olarak belirlenmiştir. Yüksek eğitim seviyesi ile gündüz mesaisinde çalışanların, yaşam doyumlarının yükseldiği saptanmıştır (p<0,05). Kişiler arası ilişkilerini orta ve kötü düzeyde algılayanlarla çalışma yılı 11-15 olanların BUÖ puanları daha yüksektir (p<0,05). Yoğun seviyede umutsuzluk yaşayan hemşirelerde (%61,5), YDÖ puanları daha yüksektir (p<0,05). Sonuç: Bu çalışmada hemşireler orta düzeyde bir yaşam doyumunda ve hafif düzeyde umutsuzdur. Yoğun düzeyde umutsuzluk yaşayan hemşirelerin yüksek düzeyde yaşam doyumuna sahip olması, sosyal aktivitelerin yoğunluğu, kendine daha çok vakit ayırabilme durumlarıyla açıklanabilir.
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL
Authors: Astuti Devi Widya
Published: November 2021

This research is aimed to at knowing the effect of profitability, leverage, and company size to corporate sosial responsibility disclosure of mining companies. The population in this study were mining companies listed on the Indonesian stock exchange. The samples in this study are 11 companies. The data used is secondary data from www.idx.co.id. Data analysis techniques used multiple linear regression analysis and a measurement instruments to test this research use SPSS. The affect of three variable are profitability, leverage and company size of corporate sosial responsibility disclosure 35,2%, while the rest is influenced by other factors outside research variable. Partially, profitability has a significant positive effect on CSR with significance value 0,002<0,05, leverage has no significant effect on CSR with significance value 0,106>0,05, Company size has significant on CSR with significance value 0,001<0,05.
Analisis Determinan Dividend Payout Ratio pada Perusahaan Konstruksi
Authors: - Kusli - , Setyorini Christina Tri , Susilowati Dewi
Published: November 2021

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh rasio keuangan (likuiditas, levereage, profitabilitas, rasio aktivitas) serta laba bersih setelah pajak terhadap rasio pembayaran dividen pada perusahaan sektor konstruksi yang terdaftar sebagai perusahaan publik di Bursa Efek Indonesia dalam periode pengamatan tahun 2013-2017.Populasi dalam penelitian berjumlah 16 perusahaan konstruksi. Sampel diukur dengan menggunakan metode purposive sampling dan menghasilkan sebanyak 8 perusahaan sesuai dengan periode pengamatan sehingga observasi berjumlah 40. Pengolahan data dilakukan dengan menggunakan bantuan software eviews 10 dengan pendekatan fixed effect model.Hasil penelitian ini menunjukkan bahwa semua variabel bebas memiliki pengaruh yang signifikan. Secara parsial variabel leverage berpengaruh positif signifikan, variabel profitabilitas berpengaruh negatif signifikan. Sedangkan variabel likuiditas, rasio aktivitas dan net income after tax tidak memiliki pengaruh signifikan.
PENGARUH AGRESIVITAS PAJAK TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI INFORMASI SEBAGAI VARIABEL MODERASI
Authors: Suprihatin Neneng Sri
Published: November 2021

Penelitian ini bertujuan untuk melihat pengaruh agresivitas pajak terhadap nilai perusahaan dengan transparansi informasi sebagai variabel moderasi pada perusahaan pertambangan yang terdaftar di bursa efek Indonesia (BEI) periode 2013-2017. Adapun metode penelitian yang digunakan adalah teknik sampling yakni Purposive Sampling dengan jumlah sampel yang digunakan sebanyak enam perusahaan. Variabel dalam riset ini adalah variabel agresivitas pajak sebagai variabel bebas, Nilai perusahaan sebagai variabel terikat serta transparansi informasi sebagai variabel moderasi. Metode analisis yang digunakan dalam penelitian ini adalah regresi linear sederhana dan Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa agresivitas pajak berpengaruh positif pada nilai perusahaan, sedangkan transparansi informasi mampu memperkuat pengaruh agresivitas pajak pada nilai perusahaan.Kata Kunci : agresivitas pajak, nilai perusahaan, transparansi informasiÂ
Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Manufaktur Tekstil dan Garment di Bursa Efek Indonesia Periode 2013-2017
Authors: Hadiesti Hanifah Nuraini
Published: November 2021

The purpose of this research is to analyze the effect of profitability, company size, and leverage. The population in this study is a textile and garment manufacturing company totaling 18 (eighteen) companies. The sampling method used in this study was purposive sampling, so as to get 9 (nine) sample companies. This study uses secondary data types to get information about all the variables in this study that are on the Indonesia Stock Exchange. This study uses accounting analysis, descriptive statistics, and also logistic regression tests. The results showed that the profitability has positive effect on the timeliness of financial reporting, while company size and leverage didnâ€™t have effect on timeliness of financial reporting.
ANALISIS PERILAKU KORUPTIF MAHASISWA DI SEKOLAH BISNIS: DEMOGRAFI DAN ORIENTASI ETIK
Authors: Tiwi Priyas Priyas
Published: November 2021

Tujuan dari penelitian ini adalah ntuk menguji perbedaan persepsi perilaku koruptif mahasiswa berdasarkan demografi, yaitu jenis kelamin, program studi, dan status mahasiswa. Selain itu juga bertujuan untuk menguji persepsi yang berbeda dari perilaku koruptif mahasiswa berdasarkan orientasi etika mahasiwa yang berorientasi idealis dan relativis.Â Berdasarkan survei pada 141 mahasiswa sekolah bisnis di Yogyakarta, terdapat perbedaan perilaku koruptif antara laki-laki dan perempuan. Sedangkan tahun angkatan, jurusan, umur tidak mempunyai perbedaan persepsi perilaku koruptif mahasiswa. Hasil penelitian menunjukkan bahwa interaksi antar orientasi etika dan faktor demografi mempengaruhi persepsi perilaku koruptif mahasiswa. Jenis kelamin, tahun angkatan dan orientasi etika menghasilkan perilaku koruptif yang berbeda.
PENGARUH KOMITE-KOMITE PENUNJANG DEWAN KOMISARIS TERHADAP TAX PLANNING DENGAN STRUKTUR KEPEMILIKAN KELUARGA SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015)
Authors: SYAFIQURRAHMAN MUHAMMAD , SURANTA SRI
Published: November 2021

This study aims to determine the influence of committees under the board of commisioners towards tax planning using the structure of family ownership as the moderating variable. Committees under the board of commisioners included in this study are an audit committess, nomination committess or remuneration, risk policy committee, as well as corporate governance policy committee entirely proxied by the size of the committee. The dependet variable, tax planning, is proxied by Tax Retention Rate (TRR); while moderating variables, the ownership structure, was determined by the ratio of family ownership. This study use profitability as control variable and moderating regression analysis is employed to analyzed the data. The sample used 230 manufacture companies listed on the Stock Exchange Year 2011-2015 and used purposive sampling as sampling method. The result in this study are structure of family ownership has no effect on the relationship between the audit committees and profitability toward tax planning, structure of family ownership has positive effect on the relationship between the nomination committess or remuneration toward tax planning, and then structure of family ownership has negative effect on the relationship between the risk policy committee and corporate governance policy toward tax planning
PENGARUH INDIKATOR FUNDAMENTAL DAN MAKROEKONOMI TERHADAP HARGA SAHAM YANG TERGABUNG DALAM ISSI
Authors: Rokhaniyah Siti
Published: November 2021

This study examined the effect of fundamental and macroeconomic indicators on the stock prices of companies listed in the Indeks Saham Syariah Indonesia (ISSI). Fundamental indicators were proxied by EPS, PER, ROE, and DER. Meanwhile, macroeconomic indicators are represented by inflation and world oil prices. This study uses a quantitative approach with penel data regression analysis. The model was determined by the results of the chow test, the hausman test, and the langrange multiplier test. The samples used are manufacturing companies registered with ISSI. With a purposive sampling technique, 41 companies were selected as samples. Data is taken from the financial statements of each company in the 2011-2018. The results of panel data regression analysis (fixed effect) show that EPS, ROE, and inflation have a positivelt effected on ISSI stock prices, while DER and world oil prices have a negatively effected on ISSI stock prices. PER has no effected on ISSI stock prices.
FAKTOR YANG MENGHAMBAT KESIAPAN UMKM DI KOTA SEMARANG DALAM MENERAPKAN SAK-ETAP
Authors: Wahyundaru Sri Dewi
Published: November 2021

Perkembangan Usaha Mikro Kecil Menengah (UKM) dari tahun ke tahun menunjukkan perkembangan yang pesat dari tahun ke tahun. Pengembangan UMKM merupakan salah satu langkah strategis untuk memerangi kemiskinan dan ketergantungan masyarakat pada sektor ekonomi. Di samping keunggulan-keunggulan yang melekat pada UMKM, ia pun memiliki beberapa kendala yang sangat klasik, seperti kesulitan dalam akses modal sehingga sulit berkembang, kesulitaan akses pemasaran, pemahaman managerial yang rendah. Adapun kewajiban penyelenggaraan akuntansi bagi usaha kecil sebenarnya telah tersirat dalam Undang-undang Usaha Kecil nomor 9 Tahun 1995 dalam Undang-undang Perpajakan Pemerintah. Sejauh ini masih banyak UMKM yang belum menyelenggarakan pencatatan atas laporan keuangan usahanya menggunakan SAK-ETAP. Hal ini sedikit banyak berdampak pada sulitnya untuk mendapatkan kredit lunak dari lembaga keuangan. Terlepas dari itu semua, perlunya penyusunan laporan keuangan bagi UKM sebenarnya bukan hanya untuk kemudahan memperoleh kredit dari kreditur, tetapi untuk pengendalian aset, kewajiban dan modal serta perencanaan pendapatan dan efisiensi biaya-biaya yang terjadi yang pada akhirnya sebagai alat untuk pengambilan keputusan perusahaan. Hal ini juga terjadi pada UMKM di Kotamadya Semarang. Selama ini UMKM belum menyusun laporan keuangan karena belum memahami implementasi SAK-ETAP yang sudah diberlakukan. Akibatnya UMKM mengalami kesulitan dalam pengajuan kredit modal usaha kepada lembaga perbankan dan belum dapat mengetahui besarnya omzet harian. SAK-ETAP memberi banyak kemudahan dibanding dengan PSAK konvensional. Pertanggungjawaban laporan keuangan yang mengacu pada SAK-ETAP diharap mampu mendorong UMKM untuk berusaha secara efisien dalam memenuhi kebutuhan usahanya sehingga dapat meningkatkan partisipasi karyawannya. Penerapan SAK-ETAP sangat diperlukan dalam penyelenggaraan UMKM yang efektif dan efisien. Banyak faktor yang mempengaruhi dan menghambat UMKM dalam menerapkan SAK-ETAP yang akan diungkap, dibahas, dan dianalisis dalam penelitian ini. Hasilnya, teridentifikasi 4 tema besar, yaitu: pemahaman UMKM tentang penerapan SAK-ETAP dalam pembuatan laporan keuangan, persepsi UMKM terhadap kemudahan penggunaan dan kegunaan penggunaan SAK-ETAP, faktor yang menghambat penerapan SAK-ETAP dalam pembuatan laporan keuangan, dan kesiapan UMKM dalam menerapkan SAK-ETAP.
PENGARUH KNOWLEDGE MANAJEMEN TERHADAP PENINGKATAN KINERJA UMKM
Authors: Winarto Wahid Wachyu Adi
Published: November 2021

Penelitian ini bertujuan untuk menganalisis pengaruh knowledge manajemen terhadap peningkatan kinerja UMKM dan sejauhmana pengaruhnya. Sampel dalam penelitian ini adalah UMKM di Kabupaten Pemalang yang di analisis menggunakan analisis regresi linier berganda. Dari hasil analisis diperoleh hasil secara parsial dan simultan knowledge manajemen berpengaruh signifikan positif terhadap peningkatan kinerja organisasi.
The Intention To Obtain Chartered Accountant: A Theory of Planned Behavior and Motivation Theory Approach
Authors: Riadi Sugeng
Published: November 2021

This research aims to analyse the influence of attitudes, subjective norms, perceived behaviour control, comprehension, career motivation, economic motivation and achievement motivation on studentâ€™s intention to obtain the Chartered Accountant (CA). The data analysis technique used in this research is descriptive statistical analysis and hypothesis testing using multiple regression analysis. The results of this study prove that attitudes, career motivation and achievement motivation had a positive and significant on student intention to obtain the Chartered Accountant. While subjective norms, comprehension, perceived behaviour control and economic motivation has a negative and insignificant on studentâ€™s intention to obtain the Chartered Accountant.
Pengaruh opini audit, sistem pengendalian intern pemerintah dan transparansi laporan keuangan pemerintah daerah terhadap kasus korupsi di daerah
Authors: Kini War , Bawono Icuk Rangga , Restianto Yanuar E
Published: November 2021

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh opini audit, sistem pengendalian internal pemerintah, dan transparansi laporan keuangan pemerintah daerah terhadap kasus korupsi di daerah. Populasi dalam penelitian ini mencakup semua kabupaten dan kota di Indonesia tahun 2016-2018, yaitu 1.542 pemda. Sampel yang digunakan diambil berdasarkan metode purposive sampling dengan total 384 kabupaten/kota. Kemudian, analisis data yang digunakan adalah analisis regresi logistik dengan SPSS versi 23.0. Hasil penelitian menunjukkan bahwa (1) opini audit tidak berpengaruh terhadap semakin rendah kasus korupsi di daerah. (2) Sistem pengendalian internal pemerintah tidak berpengaruh terhadap kasus korupsi di daerah. (3) Transparansi laporan keuangan pemerintah daerah tidak berpengaruh terhadap kasus korupsi di daerah.
PENGAMBILAN KEPUTUSAN INVESTASI SAHAM DENGAN MENGGUNAKAN ANALISIS FUNDAMENTAL PADA PERUSAHAAN INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Authors: Syakur Fauzan Abdul
Published: November 2021

Abstrak Penelitian ini dilakukan untuk menganalisis pengaruh faktor analisis fundamental terhadap return saham industri yang terdaftar di Bursa Efek Indonesia (BEI) dengan menggunakan pendekatan kuantitatif. Populasi penelitian ini mencakup Perusahaan Industri yang terdaftar di BEI tetapi dipilih 8 sampel cross section dengan menggunakan teknik random sampling dengan kriteria terdaftar di BEI dan memiliki data laporan keuangan time series periode 2015 - 2019. Data diambil dari laporan keuangan perusahaan yang telah diaudit dan variabel independennya adalah Harga saham dengan menggunakan Data Panel. Sedangkan pengujian spesifikasi model dilakukan dengan menggunakan Random Effect Model sebagai model kesesuaian. Temuan. Hasil penelitian menunjukkan beberapa faktor fundamental CR dan ROE secara parsial berpengaruh positif signifikan terhadap harga saham sedangkan DER, EPS, NPM berpengaruh negatif signifikan terhadap harga saham. Temuan ini diharapkan dapat memberikan kontribusi yang positif bagi perkembangan teori tentang kinerja keuangan suatu perusahaan. Implikasi manajerial dari penelitian ini adalah investor dapat menggunakan analisis fundamental dengan meniti pada CR dan ROE sebagai dasar pengambilan keputusan karena pengaruhnya terhadap harga Saham.Kata kunci: Current Ratio (CR), Debt to Equity Ratio (DER), Earning Per Share (EPS), Net Profit Margin (NPM), Return On Equity Ratio (ROE).
TINGKAT PENDIDIKAN, LITERASI AKUNTANSI, DAN PERSEPSI PEMILIK UMKM TENTANG AKUNTANSI SEBAGAI DETERMINAN PENGGUNAAN INFORMASI AKUNTANSI
Authors: Hatta Atika Jauharia , Budiyati Oktyas
Published: November 2021

The main objective of this research is to determine the effect of MSME owners perception about using the accounting information, education level, and accounting literacy on the use of accounting nformation on MSME. Sample used in this study amounted to 93 respondents of MSME owner in Malioboro, Yogyakarta. Using multiple linier regression analysis the results shows that: (1) there is a positive the effect of MSME owner’s perception about the use of accounting information for MSME (2) level of education has no effect on the use of accounting information for MSME; (3) accounting literacy has a positive effect of accounting information for MSME.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PELAPORAN WAJIB PAJAK ORANG PRIBADI
Authors: Br Purba Neni Marlina , Efriyenty Dian
Published: November 2021

Tax reporting is the responsibility of taxpayers after making tax payments. The mismatch between the number of registered taxpayers and the number of taxpayers who report taxes is a separate problem for the government in managing the tax results received. Where the number who report taxes is very small compared to the number of registered taxpayers. Based on these problems, the purpose of this study is to determine the factors that influence individual taxpayer reporting compliance. The population used by all individual taxpayers who are registered at KPP Pratama Batam Selatan. While the sample was taken through simple random sampling technique with the Slovin formula so that the sample used was 100 respondents. Data analysis techniques are data instrument test, classical assumptions, descriptive analysis and hypothesis testing with the help of SPSS. The results obtained, partially the application of e-filling and tax sanctions has a significant effect on tax reporting compliance while tax awareness and understanding have no significant effect. The f test results show that all the independent variables simultaneously have a significant effect on the dependent variable.
Analisis Perhitungan Harga Pokok Produksi dan Penentuan Harga Jual Produk (Studi Usaha Kerupuk Ikan Bunda Oca Sungai Lekop, Kecamatan Bintan Timur, Kabupaten Bintan)
Authors: Latif Burhan
Published: November 2021

This study aims to analyze and determine the cost of goods manufactured using the full costing method and the selling price using the cost plus pricing method in the Usaha Kerupuk Ikan Bunda Oca. Full costing is a method of determining production costs consisting of raw material costs, direct labor costs, variable factory overhead costs, and fixed factory overhead costs. Cost plus pricing is a method of determining the selling price of a product by accumulating total cost and desired profit. The method used in this research is descriptive quantitative. Data were collected by direct observation and interviews in the field so that the types of data used were primary data and secondary data obtained from literature reviews. The results show that the basic production costs per kilogram for original and otak-otak fish crackers are approximately Rp23.667,93 and Rp27.596,95 respectively. In addition, the total selling prices including 50% profit per kilogram were estimated to be Rp36.361,17 and Rp42.265,07 for original and otak-otak fish crackers respectively. Our study suggested that the calculation of cost production using full costing method and the selling price using the cost plus pricing method are more effective and accurate compared with conventional methods. This is because the calculation is carried out by considering many cost elements during the production process.Keyword: Cost of Production, Full Costing, Cost Plus Pricing.
PENGARUH CURRENT RATIO, DEBT RATIO, NET PROFIT MARGIN DAN RETURN ON EQUITY TERHADAP FINANCIAL DISTRESS
Authors: Fitrianingsih Dwi
Published: November 2021

This study aims to find out "Financial Ratios to Predict the Condition of Financial Distress in Manufacturing Companies Listed on the Stock Exchange" with a total sample of 42 manufacturing companies listed on the Indonesia Stock Exchange. Data collection techniques used purposive sampling and the number of samples in this research is 42 data.From the results of the partial test (t test) that the Current Ratio (CR) variable has a positive effect on Financial Distress, Debt Ratio (DR) has a positive effect on Financial Distress, Net Profit Margin (NPM) has a positive effect on Financial Distress, Return On Equity (ROE) does not affect the Financial Distress. As well as simultaneous testing (test f) Current Ratio (CR), Debt Ratio (DR), Net Profit Margin (NPM), Return On Equity (ROE) simultaneously have a positive effect on Financial Distress.
Utilization of fish waste as fish meal substitute in formulated fish diet on the
growth performance of Nile tilapia fish fry (Oreochromis niloticus)
Authors: M.R. Anizah , Manaf S.R. , M.J.N. Hilaliyah
Published: November 2021

Fish meal is generally expended as the foremost protein supply in the fish diet. The rising
cost of this component inflicted the aquaculture industry to seek a substitute in lessening
the pellet cost. Thus, fish waste was tested in this study to investigate its viability. An
experiment was performed to study the effects of fish waste and carcass on the growth
performance of Nile tilapia fry. Solid fish waste of three different common species
available in Mukah’s wet market was formulated into an artificial diet. The diet was
formulated into three treatments consist of three protein levels (40%, 45% and 50%) with
4000 kcal/kg energy. A controlled group was fed with a commercial pellet consisting of
45% protein level. Fish were fed at 4% of body weight twice daily for 45 days. Fry reared
in a controlled group was discovered highest weight gain, specific growth rate and length
gain. There was no significant difference in all treatments for all parameters measured.
The lowest weight gain and specific growth rate were recorded in fish fed 45% protein
level (T2) group. Fish in T3 (50%) achieved the highest survival rate while T1 (40%)
group recorded the lowest. The best and lowest Feed Conversion ratio (FCR) was
recorded in the control group. In conclusion, the performance of formulated feed using
fish waste is similar to commercial pellet as no significant difference can be observed in
all parameters measured.
Factors influencing smallholder farmer’s perspective toward sustainable
management of pineapple waste
Authors: Ruslan N.A. , Saili A.R.
Published: November 2021

Malaysia is one of the world major producers of pineapple. This tropical fruit produces a
substantial quantity of by-products such as leaf fibres. These fibres are one of the
abundantly available waste materials in Malaysia. They are dumped, left decomposed or
even burnt. This paper aimed to identify the factors that influence the perspective of
smallholder farmers toward sustainable management of pineapple waste. The study was
conducted in Johor among 150 pineapple smallholder farmers. The primary data were
collected through a face-to-face interview using a questionnaire. This study employed a
random sampling technique by applying the proportionate stratified sampling method,
where it ensures the presence of key subgroups within the sample. Descriptive and factor
analysis was carried out to analyze the gathered data. From the analysis, four factors were
extracted, namely, subjective norms, knowledge, perceived behavioral control and
agricultural extension and advisory services. The result provided a platform for
smallholder farmers to put more concern towards the utilization of pineapple waste as it
provides additional income for smallholder farmers, develop a green environment as well
as boost economic growth.
Detection of changes in growth, yield and genetic variation using RAPD
markers among M1V2 and M1V3 generations of irradiated ginger (Zingiber
officinale Roscoe)
Authors: M.A. Mohd Shari , A. Shamsiah
Published: November 2021

The effects of gamma-rays on the growth and yield of twelve mutant lines of Zingiber
officinale Roscoe from 2 varieties; namely Bentong and Tanjung Sepat were analysed for
a second (M1V2) and a third generation (M1V3). Mutant rhizomes have previously been
exposed to different doses (0, 5, 7, 9, 11, and 13 Gy) of gamma-rays that were propagated
until the third generation. In the study, the phenotypic characteristic and genetic variation
study using Randomly Amplified Polymorphic DNA (RAPD) of ginger mutant lines of
M1V2 and M1V3 were analysed and compared with the first generation (M1V1). Parameters
such as sprouting rhizome, plant height, the average number of leaves and shoots, average
length and width of leaves, and average weights of rhizomes per plant for mutant lines of
both varieties were collected. It was observed that the increase in dosage had a negative
effect on the growth performance of plants. The number of leaves and shoots, length and
width of leaves and average weight of rhizomes for both generations were decreased as
the dose increased. The plants from the treatment 5 Gy dose produced the highest ginger
rhizome yields of 65.45±1.35 g and 165.0±2.30 g in the Bentong and Tanjung Sepat
varieties respectively, after nine months of cultivation in M1V2. While in M1V3, the
rhizome yield at 5 Gy showed that the highest rhizome yields were reduced in both
varieties of Bentong (45.45±1.25 g) and Tanjung Sepat (125.0±2.30 g). The PCR-based
RAPD analysis showed 98.29% of polymorphism which indicated genetic variations
between ginger mutant lines. The information provides an important input in determining
resourceful management strategies for genetics improvement of ginger.