bluuebunny/crossref_metadata_2025 huggingface dataset:
Does the Disclosure of PCAOB Inspection Findings Increase Audit Firms' Litigation Exposure?
Authors: Christensen Brant E. , Lundstrom Nathan G. , Newton Nathan J.
Published: July 2020

We examine whether PCAOB inspection reports increase auditors' litigation risk. We find that inspection reports with audit deficiencies are positively associated with the number of lawsuits subsequently filed against the inspected auditor. These results are strongest when client-level lawsuit-triggering events have already occurred and when PCAOB inspection content is arguably more persuasive. Importantly, these results pertain exclusively to triennially inspected audit firms for which the set of other publicly available signals of audit quality is limited. Furthermore, we do not argue that inspection reports in isolation trigger lawsuits. Instead, once events such as restatement announcements or bankruptcies create the potential for legal action against the auditor, inspection reports provide a public signal about past noncompliance with auditing standards. This signal likely increases lawyers' perceived strength of case against the auditor before the lawsuit is filed and before lawyers have access to the audit workpapers.
Association Between Glycemic Status and the Risk of Parkinson Disease: A Nationwide Population-Based Study
Authors: Rhee Sang Youl , Han Kyung-Do , Kwon Hyemi , Park Se-Eun , Park Yong-Gyu , Kim Yang-Hyun , Yoo Soon-Jip , Rhee Eun-Jung , Lee Won-Young
Published: July 2020

OBJECTIVE

Previous studies have suggested that diabetes increases the risk of Parkinson disease (PD); however, this has not been conclusively established. We analyzed the risk of PD based on baseline glucose tolerance status in a large-scale cohort representative of the general Korean population.

RESEARCH DESIGN AND METHODS

This analysis was performed in a cohort of 15,168,021 adults aged ≥40 years who underwent health checkups under the National Health Insurance Service between January 2009 and December 2010. The clinical course of subjects was monitored until December 2016. Subjects were classified into the following groups: no diabetes, impaired fasting glucose (IFG), diabetes duration <5 years, and diabetes duration ≥5 years. We analyzed the adjusted hazard ratio of PD for each group.

RESULTS

During the observation period of 49,076,148.74 person-years, PD occurred in 31,577 patients. Compared with the nondiabetes group, the adjusted hazard ratio was 1.038 (95% CI, 1.009–1.067) in the IFG group, 1.185 (95% CI, 1.143–1.229) in the diabetes duration <5 years group, and 1.618 (95% CI, 1.566–1.672) in the diabetes duration ≥5 years group. These results were consistent with those of the subgroup analysis, and the presence of diabetes further increased the risk of PD regardless of comorbidities such as cardiovascular, cerebrovascular, and chronic kidney diseases.

CONCLUSIONS

This population-based cohort study suggests that diabetes is an independent risk factor for PD.
A Single Load of Fructose Attenuates the Risk of Exercise-Induced Hypoglycemia in Adults With Type 1 Diabetes on Ultra-Long-Acting Basal Insulin: A Randomized, Open-Label, Crossover Proof-of-Principle Study
Authors: Kosinski Christophe , Herzig David , Laesser Céline Isabelle , Nakas Christos T. , Melmer Andreas , Vogt Andreas , Vogt Bruno , Laimer Markus , Bally Lia , Stettler Christoph
Published: July 2020

OBJECTIVE

While the adjustment of insulin is an established strategy to reduce the risk of exercise-associated hypoglycemia for individuals with type 1 diabetes, it is not easily feasible for those treated with ultra-long-acting basal insulin. The current study determined whether pre-exercise intake of fructose attenuates the risk of exercise-induced hypoglycemia in individuals with type 1 diabetes using insulin degludec.

RESEARCH DESIGN AND METHODS

Fourteen male adults with type 1 diabetes completed two 60-min aerobic cycling sessions with or without prior intake (30 min) of 20 g of fructose, in a randomized two-period crossover design. Exercise was performed in the morning in a fasted state without prior insulin reduction and after 48 h of standardized diet. The primary outcome was time to hypoglycemia (plasma glucose ≤3.9 mmol/L) during exercise.

RESULTS

Intake of fructose resulted in one hypoglycemic event at 60 min compared with six hypoglycemic events at 27.5 ± 9.4 min of exercise in the control condition, translating into a risk reduction of 87.8% (hazard ratio 0.12 [95% CI 0.02, 0.66]; P = 0.015). Mean plasma glucose during exercise was 7.3 ± 1.4 mmol/L with fructose and 5.5 ± 1.1 mmol/L in the control group (P < 0.001). Lactate levels were higher at rest in the 30 min following fructose intake (P < 0.001) but were not significantly different from the control group during exercise (P = 0.32). Substrate oxidation during exercise did not significantly differ between the conditions (P = 0.73 for carbohydrate and P = 0.48 for fat oxidation). Fructose was well tolerated.

CONCLUSIONS

Pre-exercise intake of fructose is an easily feasible, effective, and well-tolerated strategy to alleviate the risk of exercise-induced hypoglycemia while avoiding hyperglycemia in individuals with type 1 diabetes on ultra-long-acting insulin.
Reducing Environmental Impact on SME Metals Production Process Using Life Cycle Assessment and Analytical Hierarchy Process Method
Authors: Faishal Muhammad , Arfan Muhammad Noor , Asih Hayati Mukti
Published: July 2020

The ABC metal SME produces some wastes, such as liquid waste, solid waste, and smoke. The problem is hazardous waste dumped directly into the environment without any waste treatments which had bad impact on the environment around its SME. Therefore, this research is proposed to improve the production process of metal that can reduce the environmental impacts. The Life Cycle Assessment (LCA) method is developed to identify all the processes that have an impact on the environment and also to calculate the energy used. The values of environmental impact are calculated using Simapro 9.0 Software. In addition, Analytical Hierarchy Process (AHP) method is employed to determine the best alternative fuel according to four criteria, such as temperature, price, emission, and fuel consumption. The results show the process that has the greatest environmental impact is the metal smelting process. It is caused by the source fuel in this process was used oil. The usage of used oil can be the sources of air pollution that causing health problems in the respiratory tract such as bronchitis and asthma. Some alternative fuel was proposed, however, fuel gas is the best alternative among others according to the expert opinions. For the managerial insight, this research can be suggestion for SME to choose the best fuel in the production process that considering economic and environmental aspects.
Energy-Efficient Flow Shop Scheduling Using Hybrid Grasshopper Algorithm Optimization
Authors: Utama Dana Marsetiya , Baroto Teguh , Widodo Dian Setiya
Published: July 2020

Manufacturing companies have a significant impact on environmental damage, and energy consumption in manufacturing companies is a widespread issue because the energy used is derived from fossil fuels. This research aims to minimize energy consumption using develop Hybrid Grasshopper Algorithm Optimization (HGAO). The focus of the issue in this article is the Permutation Flow Shop Scheduling Problem (PFSSP). A case study was conducted in offset printing firms. The results showed that the HGAO algorithm is capable of reducing energy consumption in offset printing firms. The higher the population of search agents and iterations produces less energy consumption. The HGAO algorithm is also compared with the genetic algorithm (GA). The results show that HGAO is more efficient in reducing energy consumption than GA.
Interpretive Structural Modeling and House of Risk Implementation for Risk Association Analysis and Determination of Risk Mitigation Strategy
Authors: Natalia Christine , Br. Hutapea Yulitari Flora Theresa , Oktavia Chendrasari Wahyu , Hidayat Trifenaus Prabu
Published: July 2020

The increasingly fierce industry competition causes each company needs strong supply chain activities as part of the company to be able to survive in an environment full of competition. In carrying out supply chain activities, it is certainly inseparable from supply chain risks that can disrupt supply chain activities. In supply chain risk it is important to know the key risks as the risks that trigger the other risks in the supply chain. This study aims to identify the relationship of risk and mitigation to reduce the causes of the risk. The interpretive structural modeling (ISM) approach is applied to solve problems related to risk linkages and produced key risks which are the risks that most influence the occurance of other risks. The key risks obtained are then processed using the house of risk (HOR) approach to determine the priority of risk mitigation actions. ISM result obtained four key risks, namely the risk element of inputting data error when entering the number of goods and spesifications, product spesification errors desired by the customer, frequent changes in customer design requests and revisions to the design drawings. Then the result of the HOR method obtained four recommended priority mitigation actions, namely updating information on a scheduled basis, conducting briefings every day before work, coordinating and reconfirming requests for product spesifications, and implementing more strigent worker selection procedures. The linkage of the causes of risk, the validation of the ISM model statistically and the weighting of the triggered criteria are several aspects that further research is needed.
Application of Machine Learning Classification to Detect Fraudulent E‑wallet Deposit Notification SMSes
Authors: Enkono Fillemon S , Suresh Nalina
Published: July 2020

Fraudulent e-wallet deposit notification SMSes designed to steal money and goods from m-banking users have become pervasive in Namibia. Motivated by an observed lack of mobile applications to protect users from such deceptions, this study evaluated the ability of machine learning to detect the fraudulent e-wallet deposit notification SMSes. The naïve Bayes (NB) and support vector machine (SVM) classifiers were trained to classify both ham (desired) SMSes and scam (fraudulent) e-wallet deposit notification SMSes. The performances of the two classifier models were then evaluated. The results revealed that the SVM classifier model could detect the fraudulent SMSes more efficiently than the NB classifier.
Ritual Ngunggah Beras dalam Acara Ewoh Orang Jawa di Dharmasraya
Authors: Walinda Sari Lipah , Amri Emizal , Fitriani Erda
Published: July 2020

Artikel ini ditulis berdasarkan penelitian mengenai ritual ngunggah beras dalam acara Ewoh orang Jawa di Jorong Aur Jaya Nagari Koto Padang. Dilihat dari segi pendekatannya, penelitian ini termasuk kualitatif dengan tipe etnografi. Pemilihan informan dilakukan dengan cara purposive sampling,dan data dianalisis dengan perspektif teori Interpretatif yang dikemukakan oleh Clifford Geertz. Hasil penelitian mengungkapkan, makna ritual ngunggah beras bagi masyarakat Jorong Aur Jaya mengadopsi makna; (1) penghormatan terhadap Dewi Sri dan roh nenek moyang; (2) wahana untuk menjauhkan dan melindungi masyarakat dari bahaya; (3) menunjukkan prestise bagi orang Jawa; dan (4) wujud kebersamaan, keempat temuan tersebut mengidentifikasi bahwa singkretisme di kalangan orang Jawa di Jorong Aur Jaya.
Tingkat Psychological Well-Being Keluarga Miskin Kota Padang
Authors: Ardila Mutiya , Mudjiran Mudjiran , Irianto Agus
Published: July 2020

Tingginya angka kemiskinan akan memberikan dampak kepada kesejahteraan psikologis masyarakat terutama keluarga. Hal ini yang menjadi latar belakang dilakukannya penelitian. Jenis penelitian ini adalah kuantitatif menggunakan pendekatan deskriptif. Adapun populasi penelitian ini keluarga miskin yang tinggal di Kecamatan Nanggalo, Kota Padang, Provinsi Sumatera Barat. Teknik pengambilan sampel menggunakan cluster sampling. Instrumen yang digunakan adalah angket psychological well-being dan skala model Likert dengan tiga alternatif yaitu tinggi, sedang dan rendah. Teknik analisis data menggunakan statistik deskriptif. Berdasarkan hasil analisis data, dapat disimpulkan bahwa psychological well-being keluarga miskin Kota Padang 58,3% berada pada kategori sedang, 35% berada pada kategori rendah dan 6,7% berada pada kategori tinggi.
Implementasi Pendidikan Formal bagi Anak yang Berkonflik dengan Hukum di Lembaga Pembinaan Khusus Anak Kelas II Bandung
Authors: Sofyan Irwan , Gunardi Kurniawati
Published: July 2020

Pendidikan merupakan hak setiap warga negara, tidak terkecuali bagi anak yang berkonflik dengan hukum (ABH). Walaupun telah melakukan juvenile delequency sehingga harus menjadi narapidana di penjara, akan tetapi negara wajib untuk memberikan layanan pendidikan bagi para Anak yang berkonflik dengan Hukum tersebut. Perubahan Undang-undang RI No 11 Tahun 2012 mengenai sistem peradilan anak merubah peran dan fungsi Lembaga Pembinaan Khusus Anak (LPKA). Salah satunya adalah penyelenggaraan pendidikan formal bagi anak di LPKA agar tidak putus sekolah saat menjalani masa hukumannya. Penelitian bertujuan untuk mengetahui bagaimana implikasi pendidikan formal di LPKA sehingga dapat merumuskan upaya dalam menghadapi berbagai kendala bagi ABH memperoleh haknya dalam pendidikan formal sebagai bentuk tanggungjawab negara memanusiakan setiap warga negaranya tanpa terkecuali. Penelitian menggunakan pendekatan kualitatif dengan metode deskriptif, teknik pengumpulan data dilakukan dengan wawancara, observasi mendalam, studi literatur dan catatan lapangan. Hasil penelitian mengungkapkan bahwa pelaksanaan pendidikan formal di LPKA belum berjalan efektif dan efisien. Upaya untuk mengatasi berbagai kendala penyelenggaraan pendidikan formal dengan memperbaiki sistem kerjasama dengan sekolah induk, menyediakan jam pelajaran lebih banyak dan memperbaiki jadwal kegiatan ABH serta percepatan pengadaan buku pembelajaran.
Pengaruh Kinerja Keuangan terhadap Sistem Informasi Akuntansi (SIA) pada Usaha Kecil Menengah (UKM) di Bandar Lampung
Authors: Sari Meita Sekar , Sugiyani Sugiyani
Published: July 2020

"BPS-Statistics Indonesia, 2017: 23" State: economic development in Indonesia Small and Medium Enterprises (SMEs) are always described as a sector that has an important role. Described in Kompas.Com many Small and Medium Enterprises (SMEs) are developing at this time, that there are still a lot of Small and Medium Enterprises (SMEs) actors who do not realize the importance of neat financial records and bookkeeping, most of the Small and Medium Enterprises (SMEs) actors are still " blind "accounting. As a result, it is natural that many of them do not have a bookkeeping business that has the potential to grow. This type of research is quantitative with a collaborative research design. The population in this study are all small and medium businesses in Bandar Lampung, which have been recorded at the Central Statistics Agency (BPS) of Lampung province, amounting to 278 SMEs. Respondents obtained and used in this study were 55 SMEs. Analysis of the data used in this study is the classic assumption test and multiple regression analysis using the simultaneous test (Fcount test) and persial test (t test).

The results showed that the output results can be seen that the calculated F value of 5020, when compared with the value of the table f of 2.40, then F count> F table then the Cash Ratio, Current Ratio, Return On Assets, Return On Equity, and Net Profit Margin together with the accounting information system is accepted, H0 is rejected. T Test results show that Cash Ratio, Current Ratio, Return On Equity (ROE), and Net Profit Margin significantly influence the Accounting Information System (AIS), while Return On Assets do not significantly influence the Accounting Information System (SIA). The results of multiple linear regression analysis showed the coefficient of determination (R Square) of 0.705 or 70.50% which means that changes that occur in the accounting information system (SIA) (Y) can be explained by the variable Cash Ratio, Current Ratio, ROA, ROE, and NPM (X1, X2, X3, X4, and X5) of 70.50%, and the remaining 29.50% is explained by other variables not proposed in this study.
Komparasi Risk dan Return Saham dan Saham Syariah
Authors: Farrukhy Abil Finda
Published: July 2020

Abstract

 

This research aims to identify the difference in the mean return and risk of regular and sharia stock listed on the Indonesia Stock Exchange as a provider of secondary data listed in the consumer goods industry in the 2019 period. The data analysis techniques in this research are using descriptive and inferential statistics analysis. The results of descriptive analysis within 1 year showed that the average return of regular stock is -0.0018342 or -0.18% while the average return of Sharia stock 0,0009238 or 0.09%. The risk level of regular stock during the period of 1 year is 0.0539309 or 5.39%. while the risk level of sharia stock is 0.0142570 or 1.43%. Based on the results of inferential analysis research using a different test (Independent Sample t-test), obtained result that there is no significant difference between return and risk of regular stock and Sharia stock.

Keywords: Return, Risk, Regular Stock, Sharia Stock

 

Abstrak

 

Penelitian ini bertujuan untuk mengidentifikasi perbedaan rata-rata return dan risk saham reguler dan saham syariah yang tercatat pada Bursa Efek Indonesia sebagai penyedia data sekunder yang tercantum di bidang industri barang konsumsi periode 2019. Teknik analisis data penelitian ini menggunakan analisis statistik deskriptif dan inferensial. Hasil analisis deskriptif pada kurun waktu 1 tahun menyatakan bahwa rata-rata return saham reguler senilai -0,0018342, sedangkan rata-rata return saham syariah senilai 0,0009238. Tingkat Risk saham reguler selama kurun waktu 1 tahun senilai 0,0539309, sedangkan tingkat risk saham syariah senilai 0,0142570. Berdasarkan hasil penelitian analisis inferensial dengan menggunakan uji beda (Independent Sample t-test) dihasilkan bahwa tidak ditemukan perbedaan signifikan antara return dan risk saham reguler dengan saham syariah.

Kata Kunci: Return, Risk, Saham Reguler, Saham Syariah
Perbandingan Kinerja Keuangan Perusahaan Farmasi Milik BUMN dan Swasta di BEI Periode 2016-2018
Authors: Candrayani Lia , Fitri Ziana , Fadlullah Hana Kharis
Published: July 2020

The purpose of this study was to determine the comparison of the financial performance of state-owned pharmaceutical companies with private-owned pharmaceutical companies and find out what factors affect differences in company performance based on analysis of profitability, market value rations and EVA. This study using a quantitative approach using a comparative descriptive method that took a sample of 4 pharmaceutical companies listed on the Stock Excahange. The data analysis technique uses a different independent sample T-test by comparing financial data from state-owned and private pharmaceutical companies in the 2016-2018 period. The results of the study show that return on equity (ROE) analysis of state-owned pharmaceutical companies is not safe because there are significant differences in the precentage above 15% and private pharmaceutical above 15%. The earning per share (EPS) analysis results of state-owned companies reached 0,35 and private pharmaceutical companies reached 50,71. As well as economic value added (EVA) analysis produces data there are differences in financial performace where the state-owned pharmaceutical companies have increased and privat pharmaceutical companies have decreased.
Science in History
Authors: Machado Hallhane
Published: July 2020

In 1987, Ernest Coumet highlighted the presence of a “scientific revolution” in Alexandre Koyré’s works. When and where did the destruction of the Cosmos and the geometrization of space materialize in the authors she studied? In what work do we find the “revolution” for which Koyré is so well known? From unknown texts, at least in 1987, Coumet pointed out concordances between Koyré’s philosophy of historical knowledge and that of Raymond Aron – of Weberian inspiration – affirming Koyré’s famous concept of Scientific Revolution as “ideal type”. Which means to say that, in the works of the author of From the Closed World to the Infinite Universe, “revolution” is not a historical reality, but an interpretative horizon. However, a letter from Koyré to Aron discovered by us in the archives of this author, deposited in the Bibliothèque Nationale de France, shows us the unsustainability of Coumet’s hypothesis. Nevertheless, it seems to us that the great lesson of his singular hypothesis remains, that of the importance of not neglecting the conception of the history of those who focus on the past of the sciences.
PERANCANGAN SISTEM PEMETAAN BANTUAN SOSIAL BERBASIS WEB RESPONSIVE
Authors: Murti Alif Catur , Pinem Agusta Praba Ristadi
Published: July 2020

Pada masa pandemi Covid-19 yang memberi dampak di seluruh Dunia, tidak terkecuali di Indonesia. Setiap Negara memiliki kebijakan masing-masing unutuk menanganinya, mulai dari pemberlakuan Lockdown, Pembatasan Sosial Bersekala Besar (PSBB) , sampai dengan New Normal.  Semua kebijakan dilakukan untuk segera memutus rantai penyebaran Covid-19, karena semakin lama masyarakat dihadapkan dengan kondisi ekonomi yang melemah ketika pandemi ini tidak segara selesai. Upaya lain dari pemerintah adalah dengan memberikan bantuan sosial untuk masyarakat yang memiliki ekonomi lemah. Bantuan sosial tersebut diantaranya adalah Program Keluarga Harapan,  Kartu Sembako,  Kartu Prakerja, Pembebasan Tarif Listrik 450V, Bantuan Sosial Tunai, dan Bantuan Langsung Tunai. Kebijakan yang baik harus dikawal sehingga bantuan tersebut dapat tersalurkan sesuai sasaran. Aspek pemerataan bantuan juga menjadi penting sehingga tidak ada yang merasa dirugikan dari masyarakat yang membutuhkan. Berdasarkan kondisi tersebut perlu dirancang sebuah sistem pemetaan bantuan sosial yang transparan bisa diakses oleh siapa saja dengan model gadget apapun  sehingga dapat membantu pemerintah ditingkat dinas dan desa untuk mengelola bantuan sosial secara efektif, efisien dan transparan dimata masyarakat.
Perancangan Sistem Informasi Lembaga Kemahasiswaan Universitas Kristen Satya Wacana Salatiga
Authors: Manurung Rizki Apri Yustika , Manuputty Augie David
Published: July 2020

Lembaga Kemahasiswaan (LK) Univeristas Kristen Satya Wacana sebagai sebuah unit memiliki prosedur administratif yang terstruktur yang melibatkan berbagai unit terkait. Prosedur administratif tersebut berdampak terhadap adanya dokumen-dokumen yang dibutuhkan sebagai dasar melaksanakan program dan kegiatan. Prosedur administratif yang berjalan masih menggunakan berkas fisik dengan menggunakan kertas dan tinta printer. Akibatnya sering ditemukan masalah seperti pengelolaan proses dan dokumen yang memakan waktu, hilangnya dokumen, dan proses pendokumentasian yang belum terstruktur. Berdasarkan uraian tersebut sistem informasi yang terkomputerisasai dipandang dapat mendukung pengelolaan proses dan dokumen yang ada di LK. Metodologi pengumpulan data yang dipakai dalam penelitian ini menggunakan metode kualitatif. Penelitian ini menggunakan tahapan penelitian untuk mendekati masalah, melakukan analisa kemudian merancang sistem informasi. Perancangan sistem menggunakan pemodelan Flowchart (bagan alur kerja sistem), Data Flow Diagram (DFD), dan Entity Relationship Diagram (ERD).
Az erdélyi magyar egyházak kisebbségi sorsból adódó összefogása az 1918-at követő korszakban mint történelmi megbékélési forma
Authors: LUKÁCS Olga
Published: July 2020

The Unity of the Hungarian Churches in Transylvania Arising from their Minority Status, in the Period after 1918, as a Form of Historical Reconciliation.
In the Transylvania belonging to Greater Romania, the Hungarian churches, which came to be in a minority situation, did not have the opportunity to discuss the wounds inflicted on each other in previous centuries, for which they were not prepared anyway. Thus, putting aside the tension, pain, rivalries, destructive measures, denominational conflicts that stretched over the centuries, clinging to the strength and protective power of their identity, they formed a common front against the new state power. The first part of the study gives an overview of the Hungarian churches in Transylvania, presenting some of the most important historical events between the two World Wars. Following the unification of 1918, the Catholic Church and the Protestant Churches established a permanent deliberative and decision-making body, the Interfaith Council (1920). Due to their minority status, the churches were forced to cooperate in the field of education policy, regarding denominational schools, and for acquiring political rights and preserving their cultural identity. Cooperation was necessary due to various state laws, including the Land Reform (1919–1922), the Education Acts (1924, 1925), the Cult Act (1928), and the 1923 and 1938 constitutions, which considered the Orthodox Church to be the ruling church, the Greek Catholic Church to be a national church, while the Roman Catholic Church and the Protestant churches were considered recognised denominations. The study presents the controversies and defiance regarding the above legislation. As a summary of the presented period, the study states that national self-consciousness and its protection overwrote the previous conflicts and tensions, and that religious affiliation became secondary, thus achieving a special Transylvanian ecclesiastical rapprochement, a “reconciliation”.
A majdani megbékélés reménye – avagy a felvidéki kitelepítések és lakosságcsere le nem zárt traumája
Authors: LÉVAI Attila
Published: July 2020

Hope for Reconciliation – the Lingering Trauma of Expulsions and Population Ex-change in Upper Hungary (Present Day Slovakia).
The study is to provide insights via selected individual examples into the greatest traumas post-World War II, suffered by the ethnic Hungarian population throughout Upper Hungary. Between 1946 and 1948, the native Hungarian population in the region – including members of the Reformed Church – were targeted by drastic and decisive state measures which, from the perspective of human rights agreements, are to be considered a cultural genocide and an ethnic cleansing. Under the pretext of collective guilt, many hundred thousands were declared enemies of the state, consequently they were relocated and deported in those three years; their only sin was that they belonged to the Hungarian minority in their native land.
A megbékélés fogalma Pálnál
Authors: KÓKAI-NAGY Viktor
Published: July 2020

Reconciliation in the Pauline Epistles.
In my article, I deal with the concept of reconciliation in the Pauline Epistles. What does reconciliation mean? The issue becomes particularly important in German theology, because of the concordant relationship between reconciliation (Versöhnung) and atonement (Sühne). I would like to discuss the problem in three points. First, reconciliation as a cult category – the relationship between dia/katallage and ilasterion. Second, reconciliation as an expression of Hellenistic life – reconciliation as a profane, political category with a Christian content at Paul. And finally, is there a consensus between the two opinions?
A bocsánat tűfoka – „acumen veniae”
Authors: VISKY S. Béla
Published: July 2020

Mad Forgiveness.
Vladimir Jankélévitch (1903–1985) was a professor of moral philosophy at Sorbonne University for three decades, starting from 1951. He wrote thousands of pages on the essential issues of human life, on virtues – the reality of wisdom, courage, loyalty, sincerity, justice, fairness, modesty, humility, moderation, ab-negation, forgiveness, love –, and their opposites, lying and baseness, in an age where these topics were not seen as fashionable at all. Below, I present his thoughts on forgiveness and provide my own translation of the two final chapters of his work Le pardon.
A megbékélés és az emlékezés etikai kritériumai
Authors: FAZAKAS Sándor
Published: July 2020

Ethical Criteria of Reconciliation and Remembrance.
Reconciliation is a fundamental concept of Christian theology, church practice and ecumenical social ethics. It is difficult to give a universally valid definition of reconciliation. The concept reflects the changes of the image of God and man, the shifts in the Christian understanding of salvation in cultural, legal and social context. Despite these significant differences, the juridical and social aspect of the doctrine is a constant in the history of theology and interpretation. According to this classic interpretation, reconciliation refers to the foundational event between God and man. The acting force of the event of reconciliation is God - but the human being has its part in actively participating in the act of reconciliation, accepting the grace of God to collaborate with the creator in social, legal, economic and ecologic reconciliation between God and man-kind. Unfortunately, the concept of reconciliation has been stripped of this rich spiritual-theological meaning and was reduced to its social, political and juridical dimensions. In order to counteract the one-sidedness of this understanding of reconciliation, this study aims to explore the theological-biblical complexity of reconciliation, and then to show the relevance of this rich theological concept for the culture of remembrance, philosophical debates, and for the moral-legal dimension of the reconciliation processes of our societies.
A megbékélés józsefi paradigmája
Authors: PÜSÖK Sarolta
Published: July 2020

The Paradigm of Reconciliation Seen at Joseph.
The origin of unrest. The first part of the present study examines the origin of violence. In the biblical vision of the Paradise the lion does not harm anyone and the power and justice do not extinguish peace. However, the earthly interpretation of justice, that of the mankind is mistaken, thus control and power have become a constant source of conflict. The greed for power over others destroys peace. The study presents the train of thought on violence and peace from the book Exclusion and Embrace written by Miroslav Volf. The presented work writes openly about the distortions of the human interpretation of justice. In Volf’s book Christ’s Kingdom of peace that has to come is deemed true but the author raises the question that until the promises will be fulfilled what does remain for His followers to do. Volf also asks whether the earthly life of the people is related to Christ and if yes, how does this bond manifest itself. Humanity has already come up different ideas to overcome violence, the modernists put their hope into the intellect, others thought that the universal peace between religions would put everything right, but the dreadful events of the 20th century showed wrong all the ideologically implemented attempts to establish peace. The only possible solution that remains is imitatio Christi. Reliance on God and its power to make peace. The second part of the study highlights one of the Old Testament paradigms of the pious believer’s conduct on the subject of violence and reconciliation. The biblical stories carry timeless messages, behavioral patterns, archetypes which are worth analyzing so that evil cannot be repeated, to stop transmitting bad schemes and empower the functional ones through biblical examples. Joseph’s story unfolds from an ancient experience, from the fact that if someone is chosen it will result in the peers’ envy and hatred. The continuation of the story is conventional, in the sense that there are almost lawful manifestations of human evil, the brothers endanger Joseph and remove him by force. The really exciting part unfolds in the end, when Joseph acts atypically, breaking the chain of violence, responding with forgiveness instead of revenge. He explains: You intended to harm me, but God intended it for good (Genesis 50:20). He understood that everything is part of God's providence, including what was painful, what he did not agree with, or what he did not understand at all. Joseph’s first great realization is that the absolute forgiveness belongs to God alone, who is the one who sees through the events of the world, and finally Joseph realizes that only those can have a future who do not cling to the grievances of the past but is open and ready for new duties.
Hogy az elidegenedettek visszataláljanak önmagukhoz és egymáshoz
Authors: KISS Jenő
Published: July 2020

So that the estranged ones may find their way back to themselves and each other...
This study deals with the phenomenon of estrangement, which determines intimate (marital, family) relationships to a significant extent. Alienation is seen as a concealed form of intra-personal and interpersonal restlessness. This phenomenon is not resolved by the reconciliation (which is the subject of the current volume). Alienation is eliminated when one finds his way back to himself (again) or when people find their way back to each other (again). Following the introduction (1), the current article discusses the social manifestations of estrangement based on a study by Peter V. Zima (2). This section addresses estrangement as a social phenomenon, as well as the impact of its structures on marital and family relationships. From the perspective of social sciences, the present and the future of intimate relationships reveals a worrying picture. Starting from this observation, the study seeks a conceptual basis that, while not explicitly theological, has solid theological foundations, strong enough to offer support for building marital and family relationships, which are seriously affected by social processes. Elements of this can be found in the holarchic world model translated into human sciences by Rudy Vandamme (3), as well as in the contextual approach of Iván Böszörményi-Nagy (4). The basic ideas of this world model and approach help us to establish a foundation that allows marital and family relationships not to become victims of social alienation structures, but to be-come places where people can find their ways back to themselves and each other. The conclusion (5) formulates the well-founded hope that intimate relation-ships have a positive radiation and effect upon society, and as runways to relational ethics enable the coming generation to actively shape the emerging relational and social life.
A kegyes élet heti ritmusa – A nyugalom napjának keresztyén sajátosságai
Authors: SIBA Balázs
Published: July 2020

Weekly Rhythm of Gracious Life – Christian Features of the Seventh Day.
This study reflects on that “many Christians and others now keep a weekend of two Saturdays.” Our consumer culture has made the seventh day not a holy day, but a kind of extra time to catch up with the tasks of everyday rush. The seventh day is not only necessary because of our biological and sociological needs, but it also has a theological dimension. Sacred time can take many forms, and we are not bound by time and space to pray to God, but the Sunday is a great opportunity to come together to experience the miracle of God’s presence in our community. In this article, we look at the four elements to a holy day: rest, remember, give thanks, and refocus.
Közösség karanténban. A vesztegzár idején hozott ekkléziológiai döntéseinkkel való megbékélés lehetőségei
Authors: RÁD András-László
Published: July 2020

Quarantined community. The possibilities of reconciliation within the ecclesiological choices of these times.
Mandatory social distancing guidelines set forth by national governments prohibited gatherings and consequently led to cancelling all social events and closing down all churches. Ministers and parishioners, priests and congregants, elders and church leaders all felt that it is high time for implementing creative solutions to keep the common worship going in this crisis. Some migrated to broadcasting daily devotions on virtual platforms, others shared pre-recorded sermons. A growing number of protestant ministers started streaming live church services from empty churches without congregants. The conceptual discrepancy between form and content in this new exercise barely grazed the stimulus threshold of theological thinking of a few theologians, while others chose to find their peace in the impartiality provided by the comfort of blissful ignorance. This paper offers ecclesiological scrutiny of one of the most prevalent questions of the practice of cultus Dei, namely: how should we worship God correctly? How does the possibility of encountering the transcendent in the mystery of the Word open up to our congregants in the new dynamic of the worship? We talk about the conscious renewal of worship in the true spirit of Scripture and not renewal of liturgy. We reflect on practices, and emphasize the necessity of having God’s Word in the focus of our worship services, be they individual or communal. We consider the vitality of our congregants’ individual responsibility in acknowledging and living the truth of Christ’s sacrifice and atoning work. The article reflects on the role of the minister in this process, and invites scholars to an engaging dialogue.
A megbocsátás hatása a párkapcsolati működésre
Authors: PÁL Tünde , LAKATOS Csilla
Published: July 2020

The Effect of Forgiveness on the Way Relationships Work.
Forgiveness belongs to those coping strategies with a strong religious base, which, by focusing on strengths and development opportunities, help people to normalize their injured, disturbed relationships, to reduce the frequency of con-flicts, and to help preventing the aggravation of problems in the future; in this way, it is important not only for religious people. Forgiveness, as well as the functioning of relationships, are affected by both personality, environmental, and relationship factors. Taking into consideration the personality traits, for-giveness can also be understood as a disposition, as a relatively stable attitude of the personality manifested in various life situations, as such a psychological ad-aptation, through which people willing to forgive are actively seeking to normal-ize their intra- and interpersonal relations. In our paper, we review the role of forgiveness in harmonizing the relation-ships, the way a helping professional can use it in the process of working through an injury. For a more complete view, we have built our psychological approach on the theological, biblical definition of forgiveness and on the analogy of the Divine Forgiveness.
Beszélhetünk-e Jézus pubertás- és kamaszkoráról? – A szülők és gyermekük közötti konfliktus feloldása a megbékélés és az egészséges személyiségfejlődés céljából a 12 éves Jézus története alapján a Lk 2,41–52 szerint –
Authors: HERDEAN Gyöngyi
Published: July 2020

Can we talk about the puberty and adolescence of Jesus? – Conflict resolution between parents and their child with the purpose of reconciliation and healthy personality development based on the story of the 12-year-old Jesus according to Luke 2:41-52 −
In the altered social and family living conditions of the modern era, parents are looking for answers to the issues of raising their children and dealing with the occurring conflict situations, especially during the age of puberty and adolescence, within the second decade of the child’s personality development. The conflicts that occur during this transitional phase always cause unrest in family relations. In such cases, it is important to find ways of reconciliation, because an essential condition of healthy personality development is that the liberating power of reconciliation accompanies the system of family relations as a blessing. Parents seeking and following a Christian ethical value system also face difficulties in conflict management in these cases. Based on the story of the 12-year-old Jesus, we are looking for the power of the need for autonomy and separation from parents in Jesus’ behaviour and we also study how Mary and Joseph treated their child and the family conflict. We can conclude that in his human condition, the 12-year-old Jesus truly experienced the human phases of puberty and adolescence, and this further strengthened him to fulfil his mission and identity. The path of reconciliation on the part of Jesus’ earthly parents was completed by experiencing and demonstrating the liberating and resolution-bringing power of family togetherness, sincerity, attention, and love.
The Effective Resource Budgeting as a Tool for Project Management
Authors: Eyibio Okon Ndem , Daniel Cross Ogohi
Published: July 2020

In our globalizing world the competition among firms producing the same goods and services have intensified, every organization now seeks to maximize funds and resources while delivering the best results for projects embarked on towards the overall profitability of said organization. Consequently, understanding the relationship between effective resource budgeting and project management is a necessity. The main purpose of this study was to determine if there is a significant relationship between effective resource budgeting and project management. In this research paper, a literature review in the field of resource budgeting and project management was presented, and the papers were discussed for a deeper understanding of state of the art. This research made use of quantitative method to gather data due to the nature of the topic. Survey was used as a method of data collection. It was concluded that resource budgeting is a tool for project management, hence effective resource budgeting goes a long way in ensuring the success of a project. It was recommended that a more comprehensive research covering other states in Nigeria should be carried out so as to contribute to existing knowledge on project management.
Keywords: Resource Budgeting, Budgeting, Resource Management, Tools, Project Management
A Hybrid Relational Database Model for Uncertain and Imprecise Information
Authors: Nguyen Hoa
Published: July 2020

Recent years, many fuzzy or probabilistic database models have been built for representing and handling imprecise or uncertain information of objects in real-world applications. However, relational database models combining the relevance and strength of both fuzzy set and probability theories have rarely been proposed. This paper introduces a new relational database model, as a hybrid one combining consistently fuzzy set theory and probability theory for modeling and manipulating uncertain and imprecise information, where the uncertainty and imprecision of a relational attribute value are represented by a fuzzy probabilistic triple, the computation and combination of relational attribute values are implemented by using the probabilistic interpretation of binary relations on fuzzy sets, and the elimination of redundant data is dealt with by coalescing e-equivalent tuples. The basic concepts of the classical relational database model are extended in this new model. Then the relational algebraic operations are formally defined accordingly. A set of the properties of the relational algebraic operations is also formulated and proven.
Determination of Radiosurgery Treatment Volume for Intracranial Germ Cell Tumors (GCTS)
Authors: Beyzadeoglu Murat , Dincoglan Ferrat , Sager Omer , Demiral Selcuk
Published: July 2020

Background: Radiation therapy (RT) volumes for intracranial germ cell tumors (GCTs) may include focal treatment volumes, whole ventricle irradiation, whole brain irradiation, or irradiation of the entire neuroaxis. RT doses and volumes for management of primary intracranial GCTs have been an area of active research over the years. Improved sparing of critical organs by use of less extensive RT volumes and lower doses has been investigated for avoiding excessive morbidity of treatment. Herein, we assess intracranial GCT treatment volume determination.
Methods: Treatment volume definition for intracranial GCT by incorporation of Magnetic Resonance Imaging (MRI) was comparatively assessed in our study. Reference volume for comparison purposes was defined after thorough assessment and collaboration of the board certified radiation oncologists. Definition of radiosurgery target volume was based solely on CT images or fusion of CT with MRI. Comparative evaluation of treatment volume determination was performed.
Results: Ground truth target volume defined after thorough evaluation and collaboration of the board certified radiation oncologists was similar with treatment volume definition based on CT-MR fusion based imaging.
Conclusions: In conclusion, radiosurgery treatment planning for intracranial GCTs may be improved by incorporation of MRI into target definition process. Clearly, further studies are warranted to draw firm conclusions on optimal target definition for intracranial GCT radiosurgery.
Origen étnico y ancestría genética, ¿qué lugar tienen en la práctica médica en Argentina?
Authors: Ruderman Anahí , Paschetta Carolina , González-José Rolando , Ramallo Virginia
Published: July 2020

La investigación biomédica está contemplando cada vez más la ancestría genética de las poblaciones, con vistas a potenciales aplicaciones en la prevención sanitaria y en el tratamiento de dolencias población- específicas. Los objetivos fueron indagar sobre la formación en genética, universitaria y posuniversitaria, de médicos/as del país, y relacionarlo con la manera de abordar conceptos de genética médica poblacional en la práctica clínica. Se elaboró una encuesta semiestructurada dirigida a profesionales de Argentina. La encuesta se distribuyó en instituciones de médicos/as de todas las provincias, tales como asociaciones, colegios, hospitales, foros, etc. Se obtuvieron 544 respuestas. El 78,5% de los encuestados recibió contenidos de genética en la carrera universitaria, siendo mayor este porcentaje entre profesionales jóvenes. El 98,5% indaga sobre aspectos hereditarios/genéticos relacionados con la enfermedad, mientras que el 64,5% consulta sobre el origen étnico. De este grupo, el 6,2% se basa en los rasgos físicos externos (por ejemplo, su color de piel), y/o el apellido y/o el acento para asignarle un origen étnico. Quienes poseen formación de posgrado en genética, consultan sobre el origen poblacional del paciente en mayor medida que quienes no poseen esta formación. No existe un criterio unificado sobre cómo registrar la ancestría, el origen geográfico o la etnia en la práctica médica. Esto puede deberse a que dichas variables no son especialmente destacadas, desde la formación académica misma. Reforzar contenidos de genética médica poblacional puede servir para valorizar este aspecto de la casuística de las enfermedades complejas.
Consumo responsable e intención de compra en sectores populares: una aproximación multivariante
Authors: Araya-Pizarro Sebastián Cristóbal , Rojas - Escobar Luperfina Eloísa
Published: July 2020

El presente artículo analiza la importancia que tiene una certificación de empresa socialmente responsable (certificación B) sobre la intención de compra por alimentos básicos en consumidores de sectores populares (segmentos socioeconómicos vulnerables). Se aplicaron cuestionarios presenciales mediante un muestreo aleatorio estratificado en habitantes de Las Compañías, una de las zonas urbanas más populares en Chile. La técnica de análisis multivariante utilizada fue el análisis conjunto que permitió examinar las preferencias manifiestas a través del cálculo de utilidades parciales sobre 4 atributos de valor. Se determinó que el precio (54,08%) es el factor más importante, seguido de la marca (17,20%), luego el formato de presentación (14,37%) y finalmente la Certificación B (14,36%). La revisión de los resultados por lugar de compra reveló diferencias significativas entre quienes prefieren empresas certificadas B, siendo superior para aquellos que compran en almacenes de barrio. Se concluye que, aun cuando la población manifiesta preferir una empresa socialmente responsable, sigue primando en su decisión de compra un criterio más economicista, donde además se infiere que la percepción de calidad no se asocia directamente a la Certificación B sino más bien al valor propio de la marca del producto.