bluuebunny/crossref_metadata_2025 huggingface dataset:
Relasi Pancasila dengan Putusan Mahkamah Konstitusi Sebagai Sumber Hukum di Indonesia
Authors: Muttaqin Labib , Atmoredjo Sudjito , Omara Andy
Published: March 2024

Pancasila maupun Putusan Mahkamah Konstitusi keduanya sama-sama berkedudukan sebagai sumber hukum dalam pembentukan peraturan perundang-undangan. Oleh karena itu, tulisan ini bermaksud untuk menganalisis bagaimana relasi yang harus dibangun antara Pancasila dengan Putusan MK sebagai sumber hukum. Penelitian ini merupakan penelitian hukum normatif, data dalam tulisan bersumber pada bahan-bahan hukum baik bahan hukum primer, sekunder, maupun tersier. Oleh karena itu, teknik pengumpulan data yang dipilih adalah studi pustaka. Hasil penelitian ini menunjukan bahwa Putusan MK yang bersifat mengatur (konstitusional-inkonstitusional bersyarat dan yang merumuskan norma baru) menjadikan Putusan MK sebagai sumber hukum mengikat yang memiliki implikasi besar dalam mengkonstruksi pembentukan peraturan perundang-undangan. Pada titik ini, Hakim Konstitusi harus bisa merelasikan dan mensinkronkan putusan yang dibuatnya dengan Pancasila, mengingat sebagai sumber hukum Pancasila merupakan sumber hukum dasar nasional dan sumber segala sumber hukum di Indonesia.
SIMULACION CLINICA, ENSEÑANZA DE CALIDAD Y SEGURIDAD EN CIENCIAS DE LA SALUD DE LA UEES
Authors: Jerez Castañeda Johnny
Published: March 2024

El 2020 será recordado en el mundo, como el año en que el Covid-19 cambió a la educación superior, ya que la crisis sanitaria obligó a las universidades ecuatorianas a suspender las clases presenciales y con los docentes pasaron desde la docencia presencial a la docencia virtual. En estas difíciles circunstancias, hubo necesidad de nuevos y desafiantes cambios que dio interesantes oportunidades para soluciones creativas en la educación. Es así como los docentes de la Universidad, realizan un análisis y apoyados en los últimos cambios a nivel mundial identifican en vista al desarrollo tecnológico y las múltiples necesidades educativas incrementar los procesos y cursos creados en un inicio para la docencia en emergencia ahora para cursos en docencia on line y uso de más simuladores para intervenir de mejor manera en la educación interprofesional.
Metaphor, Meaning, and Critical Thinking: PATHS' Contributions to Language Usage
Authors: Borri Matteo , Calzone Samuele , Carluccio Maria Di
Published: March 2024

Despite the existence of various interpretations, Critical Thinking is
generally acknowledged as a process utilized to identify and resolve
problems, as well as the ability to assess a solution based on evidence.
Many authors commonly agree that Critical Thinking is an Educational
Objective or even an Art, complete with its own goals, principles, and
strategies: itinvolves the skill of formulating coherent and logical
judgments through the interpretation, comprehension, application, and
synthesis of evidence acquired through observation, reading, and
experimentation. However, what truly makes it indispensable for personal
development and student education is its contribution to
decision-making. Thus, critical thinking is rational and reflective
thinking focused on determining what to believe or do. In this
sense, it can be distilled down to a set of skills that enable the most
objective analysis of the collected information, facilitating its
evaluation and interpretation to arrive at clear and reproducible
conclusions
ScholarOne - The Right to Have Rights as the Collective Right of a People―An Interpretation of Hannah Arendt’s Concept of the Right to Have Rights
Authors: Tu Kun-Feng
Published: March 2024

This paper interprets Hannah Arendt’s concept of the right to have
rights (RthRs) as the collective right of a people, arguing that it is a
right to build relationships equally and freely with other peoples
around the world. The paper first reviews the existing literature on the
concept and argue against Seyla Benhabib’s reading of it. By reading and
interpreting Arendt’s text, I contend that the RthRs is (1) the right to
politics, (2) the power of a people, which I refer to the power of a
“polity” in Arendt’s sense, and (3) the people’s power to political
actions. Such a reading attempts to explore the meaning of the RthRs as
what I called the collective right of a people, which refers to neither
declaration of sovereign independence nor self-determination but to
equal and free collective action, that is, to act as who we are amongst
other peoples (including but not limited to existing sovereign states)
around the world. The paper finally explicates why such a reading of the
RthRs matters to global politics today and concludes my interpretation
of Arendt’s concept of the RthRs.
ScholarOne - The Dual-Path Mechanism Underlying the Influence of Customers' Negative Feedback on the Job Crafting of Front-Line Employees
Authors: Yun Jiang , Liu Bo , Zhao Jinjin
Published: March 2024

Although prior literature has generally focused on the important role of
customers’ negative feedback in shaping employees’ behaviour, these just
mentioned the one-sided effect on the cognition or emotion of employees
only briefly. However, previous studies has not provided an in-depth
discussion of whether customers’ negative feedback has both positive and
negative effects. Based on the CAPS, we constructed a dual-path model of
the impact of customers’ negative feedback on job crafting via cognitive
and affective paths, discussed the moderating effect of error management
climate. A two-wave survey design is used to examine these assumptions
with data collected from 392 front-line employees in various tourism and
hospitality companies. As anticipated, we found that customers’ negative
feedback can play a double-edged sword role in each of the two paths,
while error management climate moderated this dual-path mechanism.
Overall, we conclude by discussing the theoretical and practical
implications of our findings.
VALIDATION OF THE CLASSIFICATION BATTERY EXAM FOR INCOMING GRADE ONE PUPILS OF SAINT MARY'S UNIVERSITY GRADE SCHOOL, BAYOMBONG, NUEVA VIZCAYA
Authors: Israel Kristine Ann
Published: March 2024

A test development and validation of a Filipino Emotional Intelligence
Scale for High School Students
ScholarOne - Military Expenditures and Growth: Evidence from NATO and non-NATO alliances
Authors: Dimitriou Dimitrios , Goulas Eleftherios , Kallandranis Christos
Published: March 2024

Given its significant socioeconomic implications, the nexus between
military expenditures and economic growth has been the subject of an
extensive theoretical and empirical debate. The present study focuses on
NATO vs. non-NATO member countries as a case study to empirically
examine the aforementioned complex relationship. Using annual data, we
employ a panel model, as well as spectral preliminary analysis that
takes into account the nonlinear behaviour of our series, positive or
negative causal relationships and their coherence characteristics across
both time and frequency domains. Findings reported herein from an
extended panel of several states suggest that military expenditure
enhances economic growth under the NATO alliance case, whereas it
becomes harmful for growth in the case of non-NATO alliances such as the
SCO & CSTO. Our study contributes to the understanding on the crucial
role of a military alliance membership in the formation of the economic
growth and military spending relationship. Hence, our findings can be
beneficial for policymakers to account for the existence of possible
spillovers that may arise from country participation in a military
alliance.
Objective side in criminal acts in the field of public procurement, concept and correlation: historical and criminal-legal aspects
Authors: Dolinko Vasily
Published: March 2024

The article examines the issues of the objective side in crimes in the fi eld of state and municipal procurement of goods supplied by suppliers, services rendered and works performed for municipal and state needs of authorities in the light of the historical stages of development of Russia and its contract ordering system. Th e article reveals the actions of the Russian legislator in protecting economic relations in the country, eff ective countering crime in the sphere of state orders.
Design and aesthetics of sociocultural space: a philospohical analysis
Authors: Gasimova Elfana , Mammadova Lala , Salehzadeh Gulchohra , Huseynova Nisakhanim
Published: March 2024

Design is an aesthetic phenomenon that purposefully changes the object-spatial world. Modern aesthetics should be understood as the philosophy of art and culture. Based on this, the designer designs a new socio-cultural space.
Musical conception of “Prelude to Water Melody. How long will the full moon last?” by Su Shi
Authors: Cui Wei
Published: March 2024

Being an integral part of national culture, Classical Chinese poetry has formed a unique language of artistic expression, as well as deep concepts retaining their infl uence up to this day. A number of musical adaptations and arrangements have been based on Su Shi's (1037-1101) “Prelude to Water Melody. How long will the full moon last?” Th is article focuses on the poem's piano adaptation by Zhou Jiasheng.
Historical and philosophical logic of essays on the modern history of literature and art of China
Authors: Duma Liao , Xi Li
Published: March 2024

After the Th ird Plenum of the XI convocation of the Central Committ ee was held in 1978, China embarked on the path of reform and openness. Literature and art have become a symbol of a new era. Th e sphere of active research of scientists has become the question of how to describe what is happening at the present stage of the development of literature and art. Gradually, a new historical approach, diff erent fr om the traditional one, was formed, and a historical and philosophical consciousness, not characteristic of the previous time, was formed.
Systematic approach to teaching history in terms of forming an active citizenship position in high school students (historical-pedagogical analysis)
Authors: Huseynova Emilya
Published: March 2024

In this article, the methods of teaching important historical information in the formation of an active citizenship position among high school students, especially students of the 9th, 10th and 11th grades, have been investigated. Th e research conducted in the mentioned fi eld requires a systematic approach with various methodological methods to study the issue more deeply, which is one of the factors that positively aff ect the quality of the conducted research.
Emigrant publicism of V.V. Shulgin: materials for bibliography
Authors: Chemakin Anton
Published: March 2024

The article is devoted to the review of publications in which the famous Russian politician and journalist V.V. Shulgin collaborated in 1921-1939. A description of the history of Shulgin's interaction with various press bodies is given, issues such as editorial policy, salary, confl icts with publishers and editors are touched upon. Th e article will be useful both in studying the history of journalism of the Russian diaspora, and in compiling a complete bibliography of V.V. Shulgin's works.
Archival documents on the demographic consequences of the Nazi occupation of the district centers of North Ossetia
Authors: Khubulova Svetlana , Dzebisov Aslan , Vorotnikova Marina , Gapeeva Marina
Published: March 2024

The selection of documents is made up of acts and protocols submitted to the Republican Emergency State Commission from the regions of the North Ossetian ASSR that were occupied during the Great Patriotic War. It is noted that the work done by the ChGC to collect documentary evidence of the atrocities of the fascists allows us to talk about the genocide staged on the territory of the SSR during the short period of occupation. Some of the documents are represented by acts drawn up by district commissions on atrocities against civilians committed by Nazi occupiers in the North Ossetian ASSR, other documents are a kind of ego-documents based on the memories of participants and contemporaries of events related to the occupation of a number of settlements of the republic. All of them allow us to judge the inhumane and inhuman acts committed by the fascists during the Great Patriotic War.
“The most sacred thing is blasphemed by the Reds – religion”: documents on the desecration of churches in Krasnoufimsky and Cherdynsky districts of Perm province in 1918–1919
Authors: Weber Mikhail , Palkin Alexander , Sokolov Sergey
Published: March 2024

The article presents new historical sources about the desecration of Orthodox churches in Perm diocese by supporters of the Soviet government during the Russian Civil War in the village of Pokcha in Cherdynsky district and the village of Almaz in Krasnoufimsky district of Perm province. According to the documents, desecration of churches was accompanied by damage or destruction of icons and church utensils of historical and cultural value.
Problems of ecological safety in KHMAO-Yugra river basin in 1990–2020
Authors: Prishchepa Alexander , Dzharchyev Tural
Published: March 2024

The article analyzes the ecological situation in KHMAO-Yugra and shows the negative consequences of numerous unauthorized discharges of toxic substances into the water area of the rivers of the district, which predetermined the high level of their pollution. The authors note the great work of the district administration aimed at implementing the fundamentals of state policy in the field of environmental protection. The authors conclude that as a result of the measures carried out, the proportion of surface waters whose pollution exceeded the permissible concentration norms has noticeably decreased.
PENINGKATAN PERTUMBUHAN DAN HASIL KEDELAI YANG DITANAM DALAM KONDISI JENUH AIR MELALUI PEMBERIAN P ANORGANIK DAN KOMPOS TANDAN KOSONG KELAPA SAWIT DI ULTISOL
Authors: Wulandari Annisa , Pujiwati Hesti , Murcitro Bambang Gonggo , Marwanto Marwanto , Putri Elsa Lolita
Published: March 2024

[ENHANCING GROWTH AND YIELD OF SOYBEAN GROWN UNDER WATER-SATURATED CONDITIONS BY INORGANIC P AND EMPTY FRUIT BUNCH COMPOST AMENDMENTS IN ULTISOL]. The saturated soil culture practices with which to obtain high yield of soybean in Ultisol, characterized by high acidity, nutrient deficiencies and imbalances, should be  developed. This study was conducted to evaluate the beneficial effects of empty fruit bunch (EFB) compost combined with inorganic P application on growth and yield of soybean under water-saturated culture in Ultisol. This research was carried out from September to December 2022 in the rice field located in Kemumu Village, Arma Jaya District, North Bengkulu Regency, Bengkulu Province at an altitude of ±541 m above sea level. The field experiment was performed in factorial scheme based on a randomized complete block design with three replications. The experimental treatments included EFB compost as first factor at four levels (0, 5, 10, and 15 t/ha) and application of SP36 as second factor at four rates (0, 75, 150, and 225 kg/ha). Results show that Ultisol amended with a combination of 15 t/ha EFB compost and 75 kg/ha P2O5 resulted in the highest number of seeds per plant (about 142.266 seeds). The number of productive branches, fresh shoot weight, root dry weight, and root nodule weight was the highest in soil solely ammended with EFB compost at 15 t/ha. The sole P application at 225 kg/ha significantly (p<0.05) increased root dry weight and root nodule weight. Thus, under saturated soil culture, application of EFB compost and inorganic P in sole or combination would be the recommended nutrient management practice for enhancing soybean agronomic prformances in this acid soil.
EVALUASI TERHADAP JALUR HIJAU JALAN KOTA LUBUKLINGGAU KECAMATAN LUBUKLINGGAU TIMUR II PROVINSI SUMATERA SELATAN
Authors: Gattein Ardea , Wiryono Wiryono , Anwar Guswarni
Published: March 2024

Bentuk hutan kota yang cukup efektif dalam mengurangi emisi karbon adalah jalur hijau di sekitar jalan lalu lintas dalam kota. Kota Lubuklinggau memiliki posisi geostrategis dengan menjadi kota perlintasan jalur lalu lintas tengah Sumatera. Lubuklinggau Timur II merupakan sebuah kecamatan sebagai pusat di kota Lubuklinggau yang memiliki area perbelanjaan. Banyaknya pembangunan untuk perdagangan maupun perhotelan, mengakibatkan jalur hijau di pusat kota semakin berkurang. Penelitian ini bertujuan untuk mengelompokkan dan mengevaluasi jalan yang memiliki jalur hijau, mengidentifikasi dan mengevaluasi jenis pohon, mengevaluasi kesehatan pohon serta menghitung dugaan cadangan karbon pada jalur hijau di jalan Pusat Kota Lubuklinggau Provinsi Sumatera Selatan. Penelitian ini dilaksanakan pada bulan Maret hingga Oktober 2019 pada jalur hijau di jalan Pusat Kota Lubuklinggau Provinsi Sumatera Selatan, khususnya Kecamatan Lubuklinggau Timur II. Pengambilan data ini dilakukan pada semua jalan yang memiliki jalur hijau di lokasi penelitian. Pengamatan tanaman dilakukan pada tanaman yang termasuk pohon dengan tinggi minimal 1 m dan metode pengamatan pohon dilakukan dengan metode sensus pohon. Pendugaan cadangan biomassa dilakukan dengan menggunakan metode Non Destructive, menggunakan rumus allometrik dari beberapa peneliti sebelumnya. Hasil penelitian menunjukkan jumlah jalan yang memiliki jalur hijau jalan di Pusat Kota Lubuklinggau Kecamatan Lubuklinggau Timur II adalah 15 jalan atau 34,1% dari 44 jalan. Jumlah jenis pohon yang ditemukan adalah 28 jenis yang tergolong dalam 18 Famili dengan total tanaman sebanyak 482 pohon. Sebanyak 89,3% jenis tanaman tergolong jenis eksotis. Sebagian besar pohon tergolong sehat. Total biomassa adalah 3.337,87 Ton dan cadangan karbon tersimpan sebesar 1.668,93 Ton.
STABILITAS EKSTRAK KASAR SENYAWA ANTIBAKTERI Halimeda micronesica
Authors: Negara Bertoka FSP
Published: March 2024

Bakteri patogen dapat menimbulkan penyakit terhadap ikan, jenis bakteri patogen yang sering menyebabkan penyakit pada ikan antara lain adalah Aeromonas salmonicida dan Aeromonas hydrophila. Penggunaan antibiotik yang tidak tepat dapat menimbulkan resistensi terhadap bakteri patogen, oleh sebab itu penting untuk mencari sumber molekul bioaktif baru yang dapat dijadikan antibiotik yang aman. Rumput laut Halimeda micronesica yang berasal dari Pantai Panjang, Kota Bengkulu memiliki potensi sebagai antibakteri, namun stabilitas senyawa antibakteri yang terkandung dalam rumput laut tersebut belum diketahui. Tujuan dari penelitian ini adalah untuk mengukur stabilitas senyawa antibakteri yang terkandung didalam rumput laut Halimeda micronesica. Bakteri uji (Aeromonas salmonicida dan Aeromonas hydrophila) diinokulasikan kedalam cawan petri yang berisi media Nutrient Agar. Kemudian kertas cakram (± 6) mm diletakkan diatas permukaan media Nutrient Agar, lalu diteteskan ekstrak kasar rumput laut sebanyak 20 µl dengan konsentrasi 15% pada masing-masing kertas cakram dan diinkubasi pada temperatur 28oC, 30 oC, 32 oC selama 24 jam. Hasil penelitian menunjukkan bahwa senyawa antibakteri yang terkandung dalam ekstrak kasar rumput laut Halimeda micronesica tidak stabil. Karena diameter zona bening yang terbentuk berbeda di setiap pengukuran. Senyawa bioaktif yang terkandung dalam Halimeda micronesica tidak stabil meskipun diameter zona bening yang terbentuk tergolong kuat
IDENTIFIKASI KOMPOSISI DAN JENIS LIMBAH CAIR DI GILI AIR KABUPATEN LOMBOK UTARA
Authors: Swandayani Rosalina Edy , Sulastri Meilinda Pahriana
Published: March 2024

Limbah yang merupakan sisa dari kegiatan makhluk hidup yang tidak digunakan lagi sebagian besar bersumber dari kegiatan manusia seperti industri, rumah tangga, instansi, dan lain-lain. Limbah yang tidak diolah dengan baik menjadi salah satu faktor penyebab pencemaran lingkungan yang dapat berdampak buruk terhadap lingkungan dan makhluk hidup. Sektor pariwisata di Gili Air yang sedang berkembang dengan pesat akan membawa dampak negatif terhadap jumlah limbah yang dihasilkan dan dampak buruk bagi lingkungan jika pengelolaan limbah tidak dilakukan dengan baik. Penelitian ini dilakukan untuk mengidentifikasi komposisi dan jenis limbah cair di kawasan pariwisata Gili Air. Penelitian ini bersifat deskriptif eksploratif yang dilakukan di kawasan pariwisata Gili Air. Penelitian dimulai dengan melakukan studi pendahuluan yang meliputi studi literatur dan observasi lapangan, pengambilan data dengan melakukan survey di Gili Air. Berdasarkan hasil penelitian diperoleh sumber limbah cair yaitu cairan bekas kamar mandi (bekas mandi dan mencuci), WC (kotoran manusia) dan dapur (sisa cuci peralatan memasak, cuci sayuran) yang bersumber dari permukiman, hotel dan restoran. Komposisi limbah cair di kawasan permukiman didominasi oleh limbah cair yang berasal dari kamar mandi dengan persentase 59.4%, sedangkan kawasan hotel dan restoran didominasi oleh limbah dapur dengan persentase komposisi limbah masing-masing 42,1% dan 49,7% dan Jumlah limbah cair di Gili Air paling banyak dihasilkan oleh restoran sebanyak 355,9 m3 per hari.
ANALISIS FAKTOR PENYEBAB DAN STRATEGI PENGENDALIAN ALIH FUNGSI SAWAH MENJADI PERUMAHAN DAN DAMPAKNYA TERHADAP LINGKUNGAN DI KOTA BENGKULU
Authors: Aprillya S Siska , Barcia Faiz , Brata Bieng
Published: March 2024

Tujuan penelitian ini adalah untuk mengetahui faktor penyebab, strategi pengendalian, dan dampaknya terhadap lingkunga alih fungsi lahan sawah menjadi perumahan di Kota Bengkulu. Penelitian dilakukan pada Oktober sampai dengan November 2019 di Kota Bengkulu, Provinsi Bengkulu. Estimasi faktor-faktor yang mempengaruhi petani dalam mengalih fungsikan lahan sawah digunakan analisis regresi logistik. Dampak alihfungsi sawah terhadap lingkungan maka dilakukan analisis deskriptif. Sedangkan strategi penataan alih fungsi lahan digunakan analisis SWOT. Hasil penelitian menunjukkan bahwa j umlah tanggungan keluarga, kendala irigasi dan harga jual sawah berpengaruh nyata terhadap peluang terjadinya alih fungsi lahan . Semakin tinggi jumlah tanggungan keluarga, kendala irigasi dan harga jual sawah maka semakin tinggi kecenderungan petani untuk melakukan alih fungsi lahan sawah menjadi perumahan. Posisi pengendalian alih fungsi lahan pertanian sawah berada pada kuandran III yaitu posisi dengan strategi WO yaitu pemanfaatan peluang yang ada dan meminimalkan kelemahan yang ada. Sebanyak 70,75% responden beranggapan bahwa alih fungsi lahan sawah menjadi perumahan berdampak negatif terhadap lingkungan dengan rata -rata jawaban 3,54 yang tergolong setuju.
Influential Factors Affecting Business Lobbying in Brazil: An Empirical Study
Authors: Fernandes Bruno Perman , de Oliveira Dias Murillo
Published: March 2024

This article explores the factors influencing Business Lobbying in Brazil. Using Agency and Social Exchange Theories, the study uses qualitative research and multiple-methods approaches to analyze prominent Brazilian Business Lobbying. Six themes emerged: Technology Use, Government Relations within corporations, Monitoring and Engagement, Soft Skills, Customer Needs, Corporate Governance, Transparency, and Integrity. This research contributes to the Agency Theory by providing new perspectives on the relationship between principals and agents, and the Social Exchange Theory explores the social interaction between public servants and business lobbyists. The findings can be applied to other sectors, such as government NGOs, educational institutions, international organizations, political organizations, cooperatives, and partnerships. The study's significance lays the groundwork for future research, helping business policymakers enhance transparency and integrity and create an efficient and equitable framework for accessibility and availability.
Globus pallidus iron relates to cognitive impairment in Alzheimer‘s disease: Evidence from MRI-based meta-analysis
Authors: Mieling Marthe , Wiskow Clara , Bunzeck Nico
Published: March 2024

BACKGROUND Iron plays an essential role in brain metabolism and, therefore, cognitive functioning. However, region specific iron level increases during healthy and, even more so, pathological aging, in particular Alzheimer’s disease, can have detrimental effects. Although this notion has been supported by several single studies, meta-analytic evidence of a relationship between iron levels, as measured with in vivo MRI, and Alzheimer's disease (AD) is still missing.METHODS We used a meta-analytic approach of 22 in vivo MRI experiments with, in total, 685 AD patients and 1104 healthy controls (HC). All studies employed iron sensitive markers, such as R2* or QSM, and reported effects in specific brain regions, including the putamen, caudate nucleus, globus pallidus, hippocampus, and thalamus, that were further analyzed here. We also investigated the relationship between iron levels in AD and cognitive performance as measured with the Mini-Mental-Status-Examination (MMSE).RESULTS In all regions of interest, higher iron level were significant in AD compared to HC, with most pronounced effects in the putamen followed by the caudate. Importantly, only in the globus pallidus iron levels showed a negative correlation with MMSE performance in AD patients. CONCLUSION Our results provide unique evidence for the notion that iron level increases, especially within basal ganglia structures, which provide a hub for cognitive information processing, are a characteristic hallmark of AD. While this may relate to neurodegeneration, amyloid plaques and tau pathologies, our findings suggest that iron level increases can help to explain and possibly predict cognitive decline in AD.
Language model BERT can estimate trait self-compassion from people's free texts with high accuracy
Authors: Okano Hirohito , Kawahara Daisuke , Nomura Michio
Published: March 2024

Self-compassion, which refers to compassion directed toward oneself, is associated with mental health and well-being. Traditionally, self-compassion has been measured and quantified using questionnaire scales such as the Self-Compassion Scale (SCS). In recent years, interest in quantifying psychology using text described by people and state-of-the-art natural language processing methods has increased. In this study, short open-ended free texts were collected from participants asking about their thoughts (general thoughts and those about themselves and others) and behaviors (how they act after experiencing challenging situations) in three challenging situations. Then, a regression model was developed to predict the self-compassion score with BERT, one of the language models. The results showed that the BERT model estimated people's self-compassion scores from free descriptions with high accuracy. Furthermore, the results suggest that thoughts, behaviors, and levels of self-compassion may differ across situations and that the SCS score is related to both cognition (thoughts) and behaviors. The method of psychological quantification using free text may be less prone to priming or bias than measurement using questionnaires, and thus, future studies are encouraged.
Rhythm is a timescale
Authors: Albert Aviad , Grice Martine
Published: March 2024

Many studies in the linguistic literature have tried to explain the rhythmic component of speech by resorting to the notion of isochrony. The problems with such approaches have been demonstrated in various recent works, owing to the fact that natural speech is highly irregular and quasi-periodic at best. Rhythm also plays a role in the link between brain oscillations and linguistic constituents, where entrainment is often assumed to be the underlying mechanism. Here too, the non-isochronous nature of the speech signal led recent works to call for a more nuanced understanding of entrainment in the context of language. We suggest that rhythm is the timescale within which temporal relationships between isolated events are perceived (about 0.5–12 Hz). Moreover, we argue that isochrony is not what defines rhythm – it is one of the goals that rhythm can achieve. In music, isochrony often characterizes the signal shared between listeners, to promote phase-locking to external sources. In speech, however, isochrony needs to be sourced from internal time-keeping mechanisms, since it is likely the baseline measurement for mental representations, allowing us to perceive the dynamic timing patterns in speech rate, which, in turn, enrich and facilitate comprehension via prosody.
Learned attention proactively modifies sensitivity to visual features by enhancing targets and suppressing distractors
Authors: Addleman Douglas A , Störmer Viola S.
Published: March 2024

Selective attention is shaped by statistical properties of the environment. For example, visual search is faster when targets or distractors appear more often in a particular color relative to less frequent colors. Here we tested whether these learned selection effects operate by proactively modifying perceptual sensitivity to specific feature values. Participants (N=200) performed a visual search task in which either targets (Exp. 1) or nontargets (Exp. 2) appeared more often in a particular color (the ‘rich’ color, 75% of trials). On a rare subset of trials, a single stimulus was briefly flashed at a random location to probe participants’ perceptual sensitivity to the different colors. The probe appeared either in a neutral gray or in one of the search colors. Across both experiments, participants searched faster when targets (Exp. 1) or nontargets (Exp. 2) appeared in the high-probability colors, indicating that they learned to select and ignore specific feature values. Critically, on probe trials, participants in Exp. 1 identified probes that matched the target-rich colors more accurately than other probes, but participants in Exp. 2 detected probes that matched the nontarget-rich color less accurately than other probes. These results demonstrate that experience-driven attention can proactively affect feature sensitivity, enhancing expected relevant features and suppressing expected irrelevant ones. This is in sharp contrast to goal-driven attention, where explicitly cued nontarget features are not proactively suppressed (Addleman & Störmer, 2022), suggesting that learning may be a particularly effective route to feature-based ignoring.
Exploring the Unexplored: Worry as a Catalyst for Exploratory Behavior in Anxiety and Depression
Authors: Witte Kristin , Wise Toby , Huys Quentin JM , Schulz Eric
Published: March 2024

The relationship between anxious and depressive traits and exploration behavior has been examined in several studies with mixed results. While some studies suggest that anxious and depressive traits are related to avoidance and a decrease in exploratory behaviour, others find the opposite to be true. In our studies, we adopt a multi-armed bandit task in which arms that were spatially close to each other have similar rewards, allowing for generalisation from observed rewards. Furthermore, we introduced risks to simulate costs of over-exploration in the real world. In two studies, we investigate the relationship between transdiagnostic symptoms of anxiety and depression, specifically worrying, and task behaviour. While our first study uses a purely correlational design, our second study involves a psychotherapy-inspired intervention to reduce worries and investigate their causal effect on exploration behaviour. The results suggest that worrying may be a causal factor linking anxious and depressive traits to increased exploration behaviour. Specifically, using computational modelling, we show that worrying is related to an increased preference for novel options, as opposed to mere choice stochasticity. These findings enhance our understanding of the complex links between depression, anxiety and exploration behaviour, and highlight the importance of worry in driving increased exploration.
Supplemental materials for preprint: Enhancing Flow While Generating Ideas in Psychotherapy Through an Inspiration Tool: A Randomized Controlled Trial in a Transdiagnostic Sample
Authors: Fissler Patrick , Bernhardt Maren , Wenzel Maya , Filippi Marco , Vandersmissen Anja , Malycha Charlotte P. , Pruessner Jens C , Krähenmann Rainer
Published: March 2024

Objective: Patients generate ideas in many psychotherapeutic techniques. We assessed whether psychopathology is transdiagnostically linked to less favorable experiences such as flow while generating ideas and whether a gamified inpiration tool may improve these experiences. Method: In total, 200 adults (100 with and 100 without a psychiatric disorder) generated ideas within two psychotherapeutic techniques while randomized to use a gamified inspiration tool (Brain2Business™ small) plus brainstorming rules (B2B group) or brainstorming rules only (active control group). Three validated scales measured HiTOP-based superspectra and general psychopathology. A composite score measured idea generation experiences including game experiences (e.g., flow), energy-related experiences (e.g., vitality), and mood (e.g., affect). Results: Less favorable idea generation experiences were linked with lifetime diagnosis of psychiatric disorder (SMD = -0.67; p < 0.001), general psychopathology and all superspectra (β = -0.24 to -0.45, p < 0.001). In the prespecified analysis, the B2B vs. control group showed no significant benefit on favorable idea generation experiences (SMD = 0.12, p = 0.37). After accounting for covariates, the B2B vs. control group showed higher flow expericences (SMD = 0.28, p = 0.043) and a trend for more favorable idea generation experiences (SMD = 0.21, p = 0.090). Additionally, vitality increased during idea generation in the B2B vs. conrol group if compared to vitality directly before idea generation (SMD = 0.31; p = 0.027). Conclusions: Psychopathology has been transdiagnostically associated with less favorable experiences in idea generation, whereas a gamified inspiration tool could improve these experiences, particularly flow and vitality.
Replication Value: A Comment and Alternative
Authors: Bekkers Rene
Published: March 2024

Which claims in science should receive more thorough scrutiny in replication attempts? Isager, Van ‘t Veer, & Lakens (2024) approach replication value from a utilitarian perspective, and propose a formula to quantify it. The value of a replication for a claim increases with the scientific impact of the initial study reporting the claim measured by the average number of citations per year since the study appeared, and reduces with the certainty of the finding, measured by the number of observations supporting the initial claim. In this comment, I offer two criticisms on the proposal for the replication value formula, and I propose an alternative: that the empirical content of a claim and the opportunity to improve the severity of the test of a reasonably large effect size makes claims more important targets for replications.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN REPUTASI KAP TERHADAP TIMELINESS : OPINI AUDIT SEBAGAI PEMODERASI
Authors: Asnizonia Febby , Anisma Yuneita , Silalahi Sem Paulus
Published: March 2024

This study investigates and assesses the effects of profitability, business size, leverage, and KAP's reputation on the timeliness of financial reporting using the auditor's opinion as a moderating variable. The study population consists of manufacturing companies in the consumer products industry that were listed on the Indonesian Stock Exchange in 2018–2020. The sampling method employed in this study to create a sample of 51 businesses was purposeful sampling. The analysis technique is logistic regression analysis using moderated regression analysis and SPSS version 26. The results of this study show that profitability, firm size, or KAP's reputation have no bearing on the accuracy of financial reporting. Leverage also affects how quickly financial reports are produced. These points of view are insufficient to mitigate the impact of KAP's profitability or scale, leverage, and reputation on the promptness of financial reporting.
PENGARUH PROFITABILITAS, KOMPLEKSITAS OPERASIONAL, KOMITE AUDIT, AUDIT TENURE DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG
Authors: Nurjanah Vera , Andreas Andreas , Silalahi Sem Paulus
Published: March 2024

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, kompleksitas operasional, komite audit, audit tenure, dan reputasi kantor akuntan publik terhadap audit report lag melalui laporan keuangan tahunan yang telah disusun oleh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2020. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan perusahaan yang diperoleh dari BEI, dengan total 191 perusahaan yang menjadi populasi dan 89 perusahaan sampel dengan pengamatan selama 3 tahun berturut-turut sehingga diperoleh 267 objek pengamatan. Metode analisis yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, dan analisis regresi linear berganda dengan tingkat signifikasi sebesar 5% dengan alat bantu aplikasi SPSS 26. Hasil penelitian menunjukkan bahwa variabel yang berpengaruh terhadap audit report lag hanya variabel profitabilitas, audit tenure dan reputasi kantor akuntan publik, sedangkan variabel kompleksitas operasional dan komite audit tidak berpengaruh terhadap audit report lag.
ANALISIS MODEL FRAUD HEXAGON DALAM MENDETEKSI POTENSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BUMN
Authors: Sumbari Sakina , Kamaliah Kamaliah , Fitrios Ruhul
Published: March 2024

The purpose of this study was to determine the effect of stimulus, opportunity, rationalization, ability, ego, coalition on fraudulent financial statements. The population in this study are state-owned companies listed on the IDX for 2016-2020. Sampling using purposive side. In order to obtain a sample of 12 companies. The type of data used is secondary data with documentation. Data analysis used logistic regression analysis. The results showed that stimulus, ego, coalition had a positive and significant effect on fraudulent financial statements, opportunity had a negative and significant effect on fraudulent financial statements, rationalization and ability had no effect on fraudulent financial statements
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH MELAKUKAN AKUISISI
Authors: Zumarnis Hafizah , Andriani Sonja
Published: March 2024

This study aims to analyze the comparative  financial performance of companies listed on the Indonesia Stock Exchange (IDX) that made acquisitions in 2019, two years before and two years after the acquisition. Performance comparison are measured using financial ratios, including ROA, TATO, and DER. This research is quantitative research with sampling techniques using purposive sampling techniques. The data analysis method uses descriptive statistical analysis, data normality test, and paired sample t-test hypothesis testing. Based on the results of research on the entire company, it shows that the ROA, TATO, and DER ratios have no significant difference between before and after the acquisition. The results of this study are used so that companies can pay more attention to the condition of their financial performance between before and after the acquisition so that the company can achieve the expected acquisition objectives, namely generating better synergies in the future. In addition, this financial performance measurement can provide a source of information for investors, related to the condition of the company's financial performance between before and after the acquisition, so that it can provide a consideration for investors when investing in companies that make acquisitions.
PERAN BIDANG INVESTIGASI BPKP DKI JAKARTA DALAM PENCEGAHAN FRAUD DENGAN MENGGUNAKAN FRAUD CONTROL PLAN
Authors: Mais Rimi Gusliana , Indah Ainun Komala
Published: March 2024

This study aims to explore how the fraud control plan (FCP) used by the Financial and Development Supervisory Agency (BPKP) to detect fraud committed by BUMN. This study was used a qualitative approach using interviews with BPKP staff used to obtain comprehensive information in the field. The results of this studied indicate that the FCP has been actively was used by BPKP DKI Jakarta in recent years. Even though it can effectively detect fraud, several obstacles were found such as low knowledge, information technology technical skills, auditor independence and culture. Therefore, BPKP needs to carry out socialization and technical training efforts to increase partner awareness in preventing fraud that occurs in their respective institutions. FCP is an effective method for detecting fraud. But empirical evidence is still relatively rarely explored. This study offers new knowledge regarding internal audit and fraud prevention conducted by BPKP along with various practical implications for companies.
PENGARUH PENGENDALIAN INTERNAL, TINDAK LANJUT TEMUAN AUDIT TERHADAP PENCEGAHAN FRAUD, KUALITAS LAPORAN KEUANGAN SEBAGAI MEDIASI
Authors: Middin Muslianti , Antong Antong , Usman Halim
Published: March 2024

This study examines the impact of internal control & follow-up audit findings on fraud prevention, with the quality of financial reports as mediation at the Luwu Raya Inspectorates, using quantitative methods & analyzed using a descriptive approach. The population includes all auditors at the Luwu Raya Inspectorates, the sampling technique uses a saturated sample where all members of the population are sampled, the sample in this study is all auditors at the Luwu Raya Inspectorates with 61 respondents. Data analysis using SEM-PLS (SmartPLS). The research results show that internal control, follow-up on audit findings and the quality of financial reports have a significant influence on fraud prevention. Then, internal control & the follow-up of audit findings have a significant effect on the quality of financial reports, as well as the relationship between follow-up audit findings through the quality of financial reports on fraud prevention where the quality of financial reports is able to mediate the follow-up of audit findings on fraud prevention. Meanwhile, the relationship between internal control through the quality of financial reports on fraud prevention does not have a significant effect.
PENGARUH PROFITABILITAS DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK
Authors: Ernawati Diana , Simbolon Remista
Published: March 2024

The biggest revenue for a country comes from taxes, which will be an obligation for every taxpayer to fulfill. The taxpayer in question is a corporation. This research was conducted in order to know what kind of influence on tax avoidance is caused by profitability and transfer pricing. The research was conducted in the cement, ceramics, porcelain, and glass subsectors on the Indonesia Stock Exchange list from 2017 to 2022 and applied a technique, namely purposive sampling, so that 36 samples were obtained. Profitability and transfer pricing are used as independent variables, and tax avoidance is used as an a dependent variable. The results found that profitability has a significant negative effect on tax avoidance. Similarly, transfer pricing also has an influence on tax avoidance. As for profitability and transfer pricing on tax avoidance, the effect is simultaneously significant.
ANALISIS FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA PADA KABUPATEN KUANTAN SINGINGI
Authors: Bahrul Bahrul , Desmiyawati Desmiyawati , Nurulita Suci
Published: March 2024

This study aims to analyze the factors that have an impact on village fund management accountability, which consists of internal control systems, financial report accessibility, community participation, and information technology utilization on village fund management accountability in Kuantan Singingi district. This study is aquantitative research. The population in this study is a village in Kuantan Singingi Regency, Riau Province. The sample in this research is a developing village in Kuantan Singingi, Riau Province and uses purposive sampling method. The type of data used in this research is primary data. Data collection techniques using a questionnaire. The analytical method used is Multiple Regression Analysis. The statistical findings of this study reveal that the factors of Internal Control System, Community Participation, and Information Technology Utilization impact the Accountability of Village Fund Management but not the Accessibility of Financial Reports.  As a consequence, it is intended that this research will contribute to the growth of accounting literature, and that the findings would be useful to the Village Government in managing its strategic actions.
SKEPTISME AUDITOR SEBAGAI MODERASI PENGARUH KOMPETENSI, INDEPENDENSI DAN INTEGRITAS PADA KUALITAS AUDIT KEPATUHAN
Authors: Rika Basse Upi , Andreas Andreas , Indrawati Novita
Published: March 2024

This study aims to examine and analyze the effect of competence, independence and integrity on compliance audit quality moderated by auditor skepticism in the Inspectorate apparatus throughout Riau Province. The population in this study amounted to 297 respondents with a sample of 171 respondents. The research method was carried out by survey using a questionnaire. The data analysis used in this study is the Warp PLS Structural Equation Modeling (SEM).The results of the research hypothesis testing show that competence, independence and integrity have a positive effect on compliance audit quality. There is a significant influence of auditor skepticism in moderating auditor competence, independence and integrity on compliance audit quality. Based on this research, the theoretical implications can provide a stronger consideration of previous research and the theory that has been explained. One of the managerial implications in this study is that it is hoped that the Inspectorate auditors throughout Riau Province in carrying out compliance audits can maintain a code of ethics as auditors so that they always produce quality compliance audits.
MOTIVASI BELAJAR DAN KUALITAS PELAYANAN DOSEN, PENGARUHNYA PADA LITERASI KEUANGAN MAHASISWA AKUNTANSI UNIVERSITAS PATTIMURA
Authors: Putuhena Hempry , Fauzan M. Rifkhi , Zalni Zalni
Published: March 2024

Financial literacy focuses on understanding and implementing financial concepts it in real life. This study aims to examine the influence of learning motivation and service quality of lecturers on student financial literacy. These two variables are very rarely investigated by previous studies. To answer these questions quantitative research methods using the SPSS application. Questionnaires used to be processed with SPSS to answer research questions from as many as 192 respondents. 192 respondents were  Pattimura University accounting students who were studying in the even semester of 2022/2023 and were willing to voluntarily become respondents. The results show that motivation affects literacy while the financial quality of lecturer services does not affect financial literacy. Thus, the lecturer always fosters a spirit of student motivation in the activities of each lecture so that students continue to increase their understanding of financial literacy
Peningkatan Pengetahuan Tentang Garis Bilangan Melalui Permainan Loncat Garis
Authors: Iranti Agna Dewi , Asih Sri Retno , Putra Zetra Hainul , Alim Jesi Alexander
Published: March 2024

There are some students who are still low in understanding students' mathematical concepts in the subject matter of integer addition operations in mathematics. The purpose of this study was to analyze how students' understanding of concepts in mathematics about the arithmetic operation of addition of integers using the media of a number line. The results of the research show that the use of number line media in learning the addition of integers significantly improves understanding of the concept student math. This media assists students in visualizing the process of adding integers and understanding positive-negative concepts and their relationship to the number line. In addition, the use of number line media also provides benefits in improving students' mathematical computing skills, such as understanding addition operations, pattern recognition, and determining sum results.