bluuebunny/crossref_metadata_2025 huggingface dataset:
Preventing and Addressing the Stress Reactions of Health Care Workers Caring for Patients With COVID-19: Development of a Digital Platform (Be + Against COVID)
Authors: Mira José Joaquín , Vicente María Asunción , Lopez-Pineda Adriana , Carrillo Irene , Guilabert Mercedes , Fernández César , Pérez-Jover Virtudes , Martin Delgado Jimmy , Pérez-Pérez Pastora , Cobos Vargas Angel , Astier-Peña María Pilar , Martínez-García Olga Beatriz , Marco-Gómez Bárbara , Abad Bouzán Cristina
Published: September 2020

Background

COVID-19 became a major public health concern in March 2020. Due to the high rate of hospitalizations for COVID-19 in a short time, health care workers and other involved staff are subjected to a large workload and high emotional distress.

Objective

The objective of this study is to develop a digital tool to provide support resources that might prevent and consider acute stress reactions in health care workers and other support staff due to the COVID-19 pandemic.

Methods

The contents of the digital platform were created through an evidence-based review and consensus conference. The website was built using the Google Blogger tool. The Android version of the app was developed in the Java and XML languages using Android Studio version 3.6, and the iOS version was developed in the Swift language using Xcode version 11.5. The app was evaluated externally by the Andalusian Agency for Healthcare Quality.

Results

We detected the needs and pressing situations of frontline health care workers, and then, we proposed a serial of recommendations and support resources to address them. These resources were redesigned using the feedback received. A website in three different languages (Spanish, English, and Portuguese) and a mobile app were developed with these contents, and the AppSaludable Quality Seal was granted to the app. A specific self-report scale to measure acute stress and additional tools were included to support the health care workforce. This instrument has been used in several Latin American countries and has been adapted considering cultural differences. The resources section of the website was the most visited with 18,516 out of 68,913 (26.9%) visits, and the “Self-Report Acute Stress Scale” was the most visited resource with 6468 out of 18,516 (34.9%) visits.

Conclusions

The Be + against COVID platform (website and app) was developed and launched to offer a pool of recommendations and support resources, which were specifically designed to protect the psychological well-being and the work morale of health care workers. This is an original initiative different from the usual psychological assistance hotlines.
A Multicomponent Intervention to Reduce Screen Time Among Children Aged 2-5 Years in Chandigarh, North India: Protocol for a Randomized Controlled Trial (Preprint)
Authors: Kaur Nimran , Gupta Madhu , Malhi Prahbhjot , Grover Sandeep
Published: September 2020

BACKGROUND

Excessive digital screen exposure (≥1 hour per day) is associated with limited growth and development in children.

OBJECTIVE

This study aims to develop and assess a multicomponent intervention program's effectiveness in reducing excessive screen time among children aged 2-5 years.

METHODS

A theory-based multicomponent intervention known as Program to Lower Unwanted Media Screens (PLUMS) at the household level has been developed. It is based on the social cognitive theory for children and self-determination theory for caregivers. After pretesting, a randomized control trial will be conducted to assess this intervention's effectiveness among healthy children aged 2-5 (±3 months) years and their primary caregivers who have at least one digital media gadget at home in zone three of Chandigarh (population of 2,730,035). A sample size of 428 children is estimated per arm. PLUMS includes disseminating specific information, education, communication in the form of videos and posters to the primary caregivers, and conducting motivational interviewing as and when needed. Children will be provided suggestions for playful activities as alternatives to digital media gadgets. The primary outcome is the mean change in the duration of screen time, and secondary outcomes are sleep duration and patterns, emotional-behavioral problems, and level of physical activity of the children. Per-protocol and intention-to-treat analyses will be conducted using SPSS for Macintosh, Version 25.0.

RESULTS

The intervention package will be disseminated once a week for 8 weeks to the participants via the caregivers' preferred means of communication. The endline assessment will be done immediately postintervention and after the 6 months of follow-up. The
Institute's ethics committee, Postgraduate Institute of Medical Education and Research, Chandigarh, India, has approved this study (INT/IEC/2019/000711). The Indian Council of Medical Research, New Delhi (3/1/3/Next-100/JRF-2015/HRD), and PGIMER, Chandigarh (71/2-Edu-16/92, Dated 08/01/2018) funded this study.

CONCLUSIONS

PLUMS might be effective in reducing excessive screen time among children aged 2-5 years in a North Indian Union Territory.

CLINICALTRIAL

Clinical Trial Registry India CTRI/2017/09/009761; https://tinyurl.com/53q6dpjs

INTERNATIONAL REGISTERED REPORT

DERR1-10.2196/24106
An Embodied Conversational Agent in an eHealth Self-management Intervention for Chronic Obstructive Pulmonary Disease and Chronic Heart Failure: Exploratory Study in a Real-life Setting (Preprint)
Authors: ter Stal Silke , Sloots Joanne , Ramlal Aniel , op den Akker Harm , Lenferink Anke , Tabak Monique
Published: September 2020

BACKGROUND

Embodied conversational agents (ECAs) have the potential to stimulate actual use of eHealth apps. An ECA’s design influences the user’s perception during short interactions, but daily life evaluations of ECAs in health care are scarce.

OBJECTIVE

This is an exploratory, long-term study on the design of ECAs for eHealth. The study investigates how patients perceive the design of the ECA over time with regard to the ECA’s characteristics (friendliness, trustworthiness, involvement, expertise, and authority), small talk interaction, and likeliness of following the agent’s advice.

METHODS

We developed an ECA within an eHealth self-management intervention for patients with both chronic obstructive pulmonary disease (COPD) and chronic heart failure (CHF), which we offered for 4 months. Patients rated 5 agent characteristics and likeliness of following the agent’s advice before use and after 3 and 9 weeks of use. The amount of patients’ small talk interaction was assessed by log data. Lastly, individual semistructured interviews were used to triangulate results.

RESULTS

Eleven patients (7 male and 4 female) with COPD and CHF participated (median age 70 years). Patients’ perceptions of the agent characteristics did not change over time (P>.05 for all characteristics) and only 1 participant finished all small talk dialogues. After 3 weeks of use, the patients were less likely to follow the agent’s advice (P=.01). The agent’s messages were perceived as nonpersonalized and the feedback as inappropriate, affecting the agent’s perceived reliability.

CONCLUSIONS

This exploratory study provides first insights into ECA design for eHealth. The first impression of an ECA’s design seems to remain during long-term use. To investigate future added value of ECAs in eHealth, perceived reliability should be improved by managing users’ expectations of the ECA’s capabilities and creating ECA designs fitting individual needs.

CLINICALTRIAL

Netherlands Trial Register NL6480; https://www.trialregister.nl/trial/6480
Electronic Health Risk Behavior Screening With Integrated Feedback Among Adolescents in Primary Care: Randomized Controlled Trial (Preprint)
Authors: Richardson Laura , Parker Elizabeth Oshrin , Zhou Chuan , Kientz Julie , Ozer Elizabeth , McCarty Carolyn
Published: September 2020

BACKGROUND

Health risk behaviors are the most common sources of morbidity among adolescents. Adolescent health guidelines (Guidelines for Preventive Services by the AMA and Bright Futures by the Maternal Child Health Bureau) recommend screening and counseling, but the implementation is inconsistent.

OBJECTIVE

This study aims to test the efficacy of electronic risk behavior screening with integrated patient-facing feedback on the delivery of adolescent-reported clinician counseling and risk behaviors over time.

METHODS

This was a randomized controlled trial comparing an electronic tool to usual care in five pediatric clinics in the Pacific Northwest. A total of 300 participants aged 13-18 years who attended a well-care visit between September 30, 2016, and January 12, 2018, were included. Adolescents were randomized after consent by employing a 1:1 balanced age, sex, and clinic stratified schema with 150 adolescents in the intervention group and 150 in the control group. Intervention adolescents received electronic screening with integrated feedback, and the clinicians received a summary report of the results. Control adolescents received usual care. Outcomes, assessed via online survey methods, included adolescent-reported receipt of counseling during the visit (measured a day after the visit) and health risk behavior change (measured at 3 and 6 months after the visit).

RESULTS

Of the original 300 participants, 94% (n=282), 94.3% (n=283), and 94.6% (n=284) completed follow-up surveys at 1 day, 3 months, and 6 months, respectively, with similar levels of attrition across study arms. The mean risk behavior score at baseline was 2.86 (SD 2.33) for intervention adolescents and 3.10 (SD 2.52) for control adolescents (score potential range 0-21). After adjusting for age, gender, and random effect of the clinic, intervention adolescents were 36% more likely to report having received counseling for endorsed risk behaviors than control adolescents (adjusted rate ratio 1.36, 95% CI 1.04 to 1.78) 1 day after the well-care visit. Both the intervention and control groups reported decreased risk behaviors at the 3- and 6-month follow-up assessments, with no significant group differences in risk behavior scores at either time point (3-month group difference: β=−.15, 95% CI −0.57 to −0.01, P=.05; 6-month group difference: β=−.12, 95% CI −0.29 to 0.52, P=.57).

CONCLUSIONS

Although electronic health screening with integrated feedback improves the delivery of counseling by clinicians, the impact on risk behaviors is modest and, in this study, not significantly different from usual care. More research is needed to identify effective strategies to reduce risk in the context of well-care.

CLINICALTRIAL

ClinicalTrials.gov NCT02882919; https://clinicaltrials.gov/ct2/show/NCT02882919
Operationalizing science literacy: an experimental analysis of measurement
Authors: McKasy Meaghan , Cacciatore Michael , Su Leona Yi-Fan , Yeo Sara K. , Oneill Liane
Published: September 2020

Inequalities in scientific knowledge are the subject of increasing attention, so how factual science knowledge is measured, and any inconsistencies in said measurement, is extremely relevant to the field of science communication. Different operationalizations of factual science knowledge are used interchangeably in research, potentially resulting in artificially comparable knowledge levels among respondents. Here, we present data from an experiment embedded in an online survey conducted in the United States (N = 1,530) that examined the distribution of factual science knowledge responses on a 3- vs. 5-point response scale. Though the scale did not impact a summative knowledge index, significant differences emerged when knowledge items were analyzed individually or grouped based on whether the correct response was “true” or “false.” Our findings emphasize the necessity for communicators to consider the goals of knowledge assessment when making operationalization decisions.
Infección de un muñón por Leuconostoc spp, reporte de un caso y revisión de la literatura
Authors: Valderrama-Molina Carlos Oliver , Caicedo-Bolaños Ana María , Valencia-Zapata Jaime Alberto , Ocampo-Giraldo Edwin Andrés , Gómez-Roldán Carlos Ignacio
Published: September 2020

La infección del muñón después de amputaciones traumáticas tiene una prevalencia hasta del 34%. Las bacterias más frecuentemente aisladas son Staphylococcus aureus, Enterobacterales como Escherichia coli; Pseudomonas aeruginosa, entre otras. Estas infecciones ocurren por la inoculación directa en el momento del trauma o por gérmenes nosocomiales; la realización de curaciones de las heridas con emplastos vegetales es una práctica aún frecuente en zonas rurales de nuestro país pero su relación con infección del sitio operatorio ha sido poco explorada en la literatura. Leuconostoc spp. es un coco Gram positivo encontrado en territorio agrícola y utilizado en la industria de alimentos. Se presenta un caso de infección de un muñón transfemoral por Leuconostoc, después de una amputación traumática del miembro inferior en una paciente previamente sana con una posible asociación a curaciones con emplastos vegetales.
KEMAMPUAN PENALARAN ILMIAH SISWA SMA DALAM PEMBELAJARAN FISIKA MENGGUNAKAN MODEL INKUIRI TERBIMBING DISERTAI DIAGRAM BERPIKIR MULTIDIMENSI
Authors: Anjani Fiska , Supeno Supeno , Subiki Subiki
Published: September 2020

Scientific reasoning is an ability to argue the concept of knowledge using scientific principles to build a deep understanding. Scientific reasoning is one of the essential skills in the 21st century as a provision in facing global challenges. Scientific reasoning is also one of the skills needed in learning physics because, in essence, physics learning requires a deep understanding of concepts. The fact shows that the scientific reasoning skills of students are still low. Students tend to solve problems without recognizing ideas and have a tendency to plug and chug as much as they remember, so learning is needed that can improve scientific reasoning skills. This scientific reasoning skill can be applied by combining guided inquiry learning models with multidimensional thinking diagram aids that are packaged in the form of student worksheets. Implementing the guided inquiry learning model will help students in the reasoning process because each process directs students to follow several methods and practices that are similar to scientists in building knowledge. Multidimensional thinking diagrams can help students in each inquiry process and assist students in analyzing and solving problems. Guided inquiry accompanied by multidimensional thinking diagrams can improve scientific reasoning skills.
“Fit and proper” regulations in the banking industry: What we have learnt in the post-crisis years
Authors: Andres Pablo de , Arranz-Aperte Laura , Rodriguez-Sanz Juan Antonio
Published: September 2020

In a highly influential paper, Bradford (2015) coined the term “Brussels effect” to describe the way the EU regulatory power is externalized to third countries via consumer markets. In this paper, we analyze whether there is a Brussels effect in the finance industry as well. To do so, we study the evolution and regulatory changes put in place in Europe after the financial crisis to ensure that directors in the banking industry are adequately qualified and competent to meet the expertise and education requirements (the “fit and proper” criteria). We find that, as a result of the latest financial crisis, stricter board requirements were paired with stricter controls from the banking supervisory authorities in Europe. We describe the post-crisis regulatory framework as being characterized by 1) a strong commitment to regulation of risk management, 2) a multilayered control system and
3) a harmonized system with a strong presence of national regulatory authorities. We conclude that the European Union – through European Banking Authority (EBA) and the European Single Supervisory Mechanism (SSM) – has become a standard setter for the banking industry promoting international financial standards and “hardening” the soft law recommendations with directives and binding technical standards as regulatory instruments.
Impact of Transparency and Accountability on Trust and Intention to Donate Cash Waqf in Islamic Microfinance Institutions
Authors: Ahmad Zulfikar Ali , Rusdianto Rusdianto
Published: September 2020

Research examining the intention of cash waqf in Islamic Microfinance institutions remain more paucity of evidence. To the best of the authors' knowledge, previous studies have still been silent on exploring the intention of cash waqf in the context of Baitul Maal wat Tamwil (BMT). Dealing with this issue, this study examines the impact of transparency and accountability perception on trust and intention to donate cash waqf in Islamic Microfinance Institutions. This study employed a survey in the form of a questionnaire to obtain the required data from 303 waqif (people who donate cash waqf) both at BMT and another nazhir waqf around the island of Java, Indonesia. Furthermore, the data were analyzed using Structural Equation Model-Partial Least Square (SEM-PLS) in two stages, i.e., measurement models and structural models. The results of data analysis portrayed that the perception of transparency provided a significant impact on trust and intention to donate cash waqf in Islamic finance institutions. It was also depicted that the level of trust positively influenced the intention to give cash waqf in Islamic finance institutions. These results offer significant contributions as fruitful insights to strengthen the transparency and accountability of Islamic microfinance institutions, particularly Baitul Maal wat Tamwil (BMT) in Indonesia.
Proprietary Costs and the Reporting of Segment-Level Tax Expense
Authors: Deng Zero , Gaertner Fabio B. , Lynch Daniel P. , Steele Logan B.
Published: September 2020

We examine whether proprietary costs of disclosure affect the reporting of segment-level tax expense. Current accounting rules for segment-level reporting afford managers significant discretion in what line items to report. We predict and find firms with higher proprietary costs of disclosure (i.e., higher tax avoidance) are less likely to disclose segment-level tax information. These results are stronger for firms that define business segments on a geographic basis, where disclosure could reveal tax expense information about specific tax jurisdictions, consistent with the proprietary cost hypothesis. Overall, our results suggest some managers potentially use discretion in current guidance to avoid segment-level disclosure of taxes when these disclosures have the potential to be detrimental to the firm.

JEL Classifications: H20; H25; M41.
Pengaruh Karakteristik Perusahaan, Kinerja Perusahaan, dan Diversitas Dewan Komisaris Terhadap Pengungkapan Modal Intelektual (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016)
Authors: Yenita Riri , Syofyan Efrizal
Published: September 2020

This research aims to examine the effect of firm characteristic, firm performance, the board of commissioners diversity on Intellectual capital disclosure. Characteristics of the company in this study consist of firm size, firm age, and leverage, and the board of commissioners diversity in this study consist of the commissioner of foreign and the commissioner of independent. The research used agency theory, stakeholder theory and, signaling theory. The sampling method used nonprobability sampling with the purposive sampling technique. This research consists of 61 sample manufacturing companies listed on the Indonesia Stock Exchange at the year 2014-2016. The analysis method has been carried out by using multiple regression. The result showed firm size and the commissioner of foreign have a significant positive effect on intellectual capital disclosure, firm age, leverage, firm performance, and the commissioner of independent had no effect on intellectual capital disclosure.Keywords: Intellectual capital disclousure, firm characteristic, firm performance, board of commissioners diversity.
Pengaruh Karakteristik Eksekutif dan Institutional Ownership Terhadap Tax Aggresiveness dengan Leverage sebagai Variabel Intervening (Studi Empiris pada Emiten Sektor Properti, Real Estate, dan Konstruksi Bangunan yang Terdaftar di BEI tahun 2012-2017)
Authors: Muslim Ridwan , Agustin Henri
Published: September 2020

This study aims to examine the effect of executive characteristics and institutional ownership on tax aggressiveness with leverage as an intervening variable. This type of research is classified as causative research. Population of this research is company of property sector, real estate, and building construction which listed in Indonesia Stock Exchange (BEI) year 2012-2017. The sample is determined by purposive sampling method, so that the sample of 37 property companies, real estate, and building construction are obtained. The data used in this research is secondary data. Technique of collecting data is done by documentation technique obtained through IDX official website: www.idx.co.id. Data analysis used is structural equation modeling (SEM) using SmartPLS software ver 3.2.7.The result of the research shows that (1) the executive character has a significant positive effect on the tax aggressiveness (2) the executive character has a significant positive effect on the tax aggressiveness through leverage (3) institutional ownership has a significant positive effect on tax aggressiveness (4) institutional ownership has a significant positive effect on tax aggressiveness through leverage.Keywords: tax aggressiveness, executive characteristics, institutional ownership, leverage
Pengaruh Skeptisme dan Gender Terhadap Keputusan Auditor Dalam Situasi Konflik Audit
Authors: Nandiati Putri , Helmy Herlina
Published: September 2020

This research aims to examine the influence of skepticism and gender on auditor decisions in audit conflict situations. The type of this research is causative research with experimental method and the data is collected through questionnaires. Population of this study were accounting students at Padang State University and Andalas University who had followed audit and financial accounting courses and purposive sampling was used as a sample technique. The total sample is 124 respondents. The results show that : skepticism has a significant positive effect on auditor decisions in audit conflict situations and gender failed to proof men are tend is solve audit conflict than women.Keywords: skepticism, gender, auditor decisions, audit conflicts
Analisis Pemahaman Guru-Guru SMK Jurusan Akuntansi tentang Materi Rekonsiliasi Fiskal dan Pengisian e-SPT Tahunan Sesuai Materi UKK: Studi Deskriptif Guru-Guru MGMP Akuntansi di Kabupaten Agam dan Kota Bukittinggi
Authors: Helmy Herlina , Cheisviyanny Charoline , Dwita Sany , Serly Vanica , Helmayunita Nayang
Published: September 2020

The Academic Year 2016/2017 was the first year of fiscal reconciliation and filling an Annual Tax Returns as the material of Competency and Skills Exam of Vocational School students. Students are required to understand and can calculate the amount of tax payable and filling in annual tax returns, then they can work on the questions properly and correctly. This student's ability is inseparable from the teacher's ability to understand the material. Therefore, the teachers is required to have deep knowledge and understanding about the material. The purpose of this activity is to conduct training to improve the understanding and knowledge of the Vocational School Teachers of Accounting Departments on Fiscal Reconciliation Materials and the Filling of Annual E-Tax Return in accordance with Competency and Skills Exam Materials in Agam District and Bukittinggi City, West Sumatra. The training was carried out for 4 days in 2 weeks. Based on the results of the assessment from the pretest and posttest was conducted to the participants, shows that there was an increase in the understanding of vocational school teachers in the accounting department for annual fiscal reconciliation and E-Tax Return materials for individual taxpayers and corporate taxpayers. The results of the survey conducted with a questionnaire to find out the perceptions of participants regarding the usefulness of the community service activities, it shows that the training participants were very enthusiastic and get benefit from this activity.Keywords: teachers, SMK, understanding, fiscal reconciliation
Pengaruh Harga Saham, Volume Perdagangan, dan Varian Return Terhadap Bid-Ask Spread (Studi Empiris pada Perusahaan yang Melakukan Stock Split yang Terdaftar di Bursa Efek di Asia Tenggara Tahun 2018)
Authors: Kurniawan Doni , Afriyenti Mayar
Published: September 2020

This study aims to determine the effect of stock prices, trading volume, and variance of return on the bid-ask spread in companies that do stock splits listed on stock exchanges in Southeast Asia in 2018. In this study the sampling technique used was nonprobability purposive sampling so that produced a total of 248 companies with 26 companies on the Indonesia Stock Exchange, 10 companies on the Philippines Stock Exchange, 56 companies on the Malaysia Stock Exchange, 18 companies on the Singapore Stock Exchange, 48 companies on the Thailand Stock Exchange and 90 companies on the Vietnam Stock Exchange. This study uses multiple regression methods using Eviews 10 to process data. The results of the study indicate that on the Indonesia Stock Exchange, stock prices have a negative and significant effect on the bid-ask spread, trading volume has no significant negative effect on the bid-ask spread, variance returns have a positive and insignificant effect on the bid-ask spread. On the Philippine Stock Exchange, stock prices have no significant negative effect on the bid-ask spread, trading volume has a positive and significant effect on the bid-ask spread, variance returns have a positive and insignificant effect on the bid-ask spread. On the Malaysia Stock Exchange, stock prices have a negative and significant effect on the bid-ask spread, trading volume and variance returns have a positive and significant effect on the bid-ask spread. On the Singapore Stock Exchange, stock prices and trading volume have a negative and significant effect on the bid-ask spread, variance returns have a positive and insignificant effect on the bid-ask spread. On the Thailand Stock Exchange, stock prices have a negative and significant effect on the bid-ask spread, trading volume and variance returns have a positive and significant effect on the bid-ask spread. On the Vietnam Stock Exchange, stock prices have no significant negative effect on the bid-ask spread, trading volume has no significant positive effect on the bid-ask spread, variance returns have a positive and significant effect on the bid-ask spread.Keywords: Stock Price, Trading Volume, Variant Return, Bid-Ask Spread, Stock Split
Pengaruh Corporate Governance Terhadap Pemilihan Auditor Eksternal (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)
Authors: Efwita Yelsa Yulia , NR Erinos
Published: September 2020

The purpose of the research is to know the corporate governance that is proxied by the board of commissioners, the effectiveness of the audit committee and the board of directors on the selection of external auditors. This study uses secondary data from the company's annual report for 2015-2017. The sampling method in this study used purposive sampling with a sample of 67 manufacturing companies listed on the Indonesia Stock Exchange in 2015-217. The analysis used in this study is logistic regression analysis. The results showed that the board of commissioners, the effectiveness of the audit committee had a significant positive effect on the selection of external auditors, while the board of directors did not influence the selection of quality external auditors.Keywords: auditor selection, big four, board of commissioners, board of directors
Pengaruh Kualitas Laba Dalam Memoderasi Hubungan Kepemilikan Kas dan Efisiensi Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016)
Authors: Kaltsum Dina , Sebrina Nurzi
Published: September 2020

This study aims to examine the effect of earnings quality in moderating the relationship of cash holdings and firms efficiency. This study is classified as causative research. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange period of 2013 to 2016. By using purposive sampling method, there were 88 companies as the research’s sample. Firms Efficiency variable are measured by the DEA model, cash holdings variable are measured by cash ratio, and earnings quality variable are measure by accrual quality. The type of data used is secondary data obtained from www.idx.co.id and used is panel regression analysis. The results of this study indicate that cash holdings has a positive and significant effect on firms efficiency, but earnings quality is not able to strengthen or weaken the relationship between cash holdings and firms efficiency. Keywords: Cash holdings, earnings quality, firms Efficiency.
Drill and Practice Sebagai Metode Pembelajaran Alternatif Untuk Mata Pelajaran Pratikum Akuntansi Manufaktur di Sekolah Menengah Kejuruan
Authors: Sari Vita Fitria , Afriyenti Mayar , Betavia Ade Elsa
Published: September 2020

This study aims to explain the readiness of teachers in teaching the subject of "manufacturing accounting practicum" in vocational high schools majoring in accounting and explaining whether drill and practice is a learning method that can be used for subjects "manufacturing accounting practices". The subject of "manufacturing accounting practicum" is a new subject taught in vocational high schools since the 2017 curriculum revision where the main competency expected from this subject is students being able to compile the financial statements of manufacturing companies. This research is classified as a descriptive study with participants as many as 35 accounting teachers in vocational high schools in West Sumatra. The results of this study indicate that the readiness of vocational high school accounting teachers in teaching manufacturing accounting practicum subjects is still limited. However, participants in this study believe that drill and practice learning is the right learning method for "manufacturing accounting practicum" subjects. Therefore there is no doubt making drill and practice as an alternative learning method for manufacturing accounting practicum subjects in vocational high schools.Keywords: drill and practice, learning method, manufacturing accounting practicum vocational teachers, vocational schools
PKM Upaya Peningkatan Pemahaman Guru-Guru Akuntansi Sekolah Menengah Kejuruan Terhadap Materi Akuntansi Desa
Authors: Fitria Sari Vita , Febriyani Dewi , Afriyenti Mayar
Published: September 2020

Since the issuance of the 2013 revised curriculum in 2018 it has become a challenge for education including teachers. Teacher professionalism becomes a question in relation to the implementation of the 2013 revised 2018 curriculum. For Vocational High School teachers, for the content of vocational specialization in business and management, especially in accounting and financial institutions, there has been a change in the expertise competency section, one of the most stealing changes attention is the emergence of subjects "accounting practicum institutions / government agencies" which will be taught in class XI and XII. Government accounting is a field of accounting that has never been included in the Vocational High School curriculum, therefore accounting teachers at the Vocational High School are totally blind or unfamiliar with this field. Even though it is still in the same family with government accounting, village accounting has a different dimension to government accounting material, therefore efforts are needed to increase teacher understanding of village accounting materials. The subject "village accounting practicum" will be taught in the 2019/2020 school year for class XII. This study aims to look at teacher readiness and identify efforts that can be used in improving teacher understanding of village accounting. The results of this study indicate that the readiness of teachers in teaching subjects "village accounting practicum" is still limited even though these subjects will be taught in the 2019/2020 school year. Therefore capacity building and workshop can be used as an effort to increase the understanding of accounting teachers in village accounting materialsKeywords: capacity building, professionalism, village accounting, vocational teachers, workshop
Pengaruh Manjemen Laba dan Tax Avoidance Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018)
Authors: Violeta Chindy Annisa , Serly Vanica
Published: September 2020

The puspose of this study is to determine the effect of earnings management and tax avoidance on firm value. This type of research is quantitative. The study was conducted on banking companies listed on the Indonesia Stock Exchange in 2014-2018, with a total sample of 135 samples using a purposive sampling method. Data collection methods are documentary studies. The analysis was done by using multiple regression model. Earnings management is measured using discretionary accruals that are calculated using the performance matched model and tax avoidance is measured using an effective tax ratio (ETR). The results of this study indicate that (1) earnings management has a positive but not significant effect on firm value. (2) Tax avoidance has a significant negative effect on firm value. Recommendations for futher research are expected to expand the object of research becouse in this study only examines banking companies. In addition, future research can use other models as a measurement of earnings management and look for other independent variables if you want to do the same research.Keywords:  Earnings Management; Tax Avoidance; Firm Value.
Political Alignment Identification: a Study with Documents of Argentinian Journalists
Authors: Mercado Viviana , Villagra Andrea , Errecalde Marcelo
Published: September 2020

Political alignment identification is an author profiling task that aims at identifying political bias/orientation in people’ writings. As usual in any automatic text analysis, a critical aspect here is having available adequate data sets so that the data mining and machine learning approaches can obtain reliable and informative results. This article makes a contribution in this regard by presenting a new corpus for the study of political alignment in documents of Argentinian journalists. Thestudy also includes several kinds of analysis of documents of pro-government and opposition journalists such as the relevance of terms in each journalist class,sentiment analysis, topic modelling and the analysis of psycholinguistic indicators obtained from the Linguistic Inquiry and Word Count (LIWC) system. From the experimental results, interesting patterns could be observed such as the topics both types of journalists write about, how the sentiment polarities are distributed and how the writings of pro-government and opposition journalists differ in the distinct LIWC categories.
¿Qué ocurre cuando un programa de gobierno se transforma progresivamente en un monstruo deseable?
Authors: Seijo Gustavo Luis , Calamari Marina , Fidmay Paloma , Ozono Maximiliano
Published: September 2020

Este artículo centra su interés en el análisis del Programa Conectar Igualdad que ha distribuido net-books entre estudiantes y profesores de escuelas argentinas. Se propone indagar en este trabajo acerca del carácter multi-dimensional de este programa de gobierno. Implica esto que el Conectar Igualdad es un programa que buscaba, inicialmente, reducir la brecha digital y mejorar el acceso a tecnologías de información y comunicación. El proceso de implementación del Conectar Igualdad ha incorporado también objetivos educativos, políticos, industriales y de infraestructura de forma sostenida a esta iniciativa original. Este artículo aborda precisamente este modo de conformación progresiva que ha adoptado el Programa Conectar Igualdad e intenta pensar implicancias para la gestión futura de este tipo de iniciativas de política pública.
Aprender y enseñar en la cultura digital
Authors: Moreno Hannia
Published: September 2020

Este texto es producto de la invitación de la fundación Santillana a colaborar en la discusión del foro latinoamericano a Luis Alberto Quevedo quien es maestro en sociología por la E.H.E.S.S de la universidad de Paris, director del programa de comunicación y cultura de la FLACSO (Argentina) y profesor titular regular de la Universidad de Buenos Aires, también invitaron a la doctora en educación Inés Dussel quien fue investigadora en el Área de Educación de FLACSO, en los últimos 15 años ha venido trabajando en las políticas y pedagogías, así como en la imagen y los nuevos medios digitales en la educación, a través de investigaciones, propuestas de formación virtual, producción de materiales didácticos y revisión de políticas educativas y curriculares.

Ellos lograron sistematizar la información de distintas investigaciones en materia de educación y tecnología para la década del 2010 en Argentina, este libro se divide en una presentación general y cuatro capítulos.
A utilização combinada do aplicativo Quiz Tabela Periódica com o software Hot Potatoes no estudo da classificação periódica dos elementos químicos
Authors: Dos Santos Antonio Vanderlei , Janke Leonir Cleomar , Stracke Marcelo Paulo
Published: September 2020

O tema desta pesquisa é o uso da gamificação para a aprendizagem de Química com alunos do primeiro ano do Ensino Médio de uma escola pública. Nossa questão é: “de que forma o uso da gamificação e do software Hot Potatoes pode constituir uma estratégia pedagógica de aprendizagem e, simultaneamente, de motivação para as aulas?” O nosso objetivo é melhorar o interesse e a aprendizagem significativa dos alunos com o uso de objetos virtuais, abordando o conteúdo a ser compreendido. Identificamos a importância da autonomia e da cooperação dos alunos na construção dos fundamentos de química. Do ponto de vista da abordagem, esta é uma pesquisa qualitativa; de acordo com os objetivos, é uma pesquisa-ação. O aplicativo Quiz Tabela Periódica foi jogado a partir do telefone ou smartphone dos próprios alunos, e as atividades no Hot Potatoes foram realizadas no laboratório de informática da escola. Os resultados indicam que o jogo Quiz Tabela Periódica, associado ao software Hot Potatoes, estimula o desenvolvimento cognitivo, auxiliando na criação de estratégias para a solução de problemas.
REKRUTMEN DAN KADERISASI DEWAN PENGURUS DAERAH (DPD) PARTAI KEADILAN SEJAHTERA (PKS) KOTA PADANG
Authors: Azri Resti Mutia
Published: September 2020

Kondisi perkembangan dan dinamika politik di Indonesia suara PKS berkembang baik pada Pemilu 2014 mendapatkan 8.480.204 suara atau 6,79 persen. Keberhasilan PKS pada lingkup nasional juga tentu hasil kuatnya basis kader yang berhasil menduduki jabatan politik baik legislatif maupun eksekutif diberbagai daerah, termasuk di Sumatera Barat. Di Sumatera Barat kebehasilan PKS di tandai dengan kemenangan pemelihan kepala daerah, terutama di Kota Padang. Di Kota Padang dengan mayoritas muslim menjadikan PKS sebagai partai islam yang menarik untuk diikuti  perkembangannya. Dengan perolehan suara walikota dan wakil walikota Padang pada tahun 2013. Penelitian ini menggunakan metode penelitian kualitatif dengan tipe deskriptif. Teknik pengumpulaan data adalah wawancara dan dokumentasi dengan menggunakan purposive sampling. Analisa data menggunakan metode deskriptif, yaitu dengan data yang diperoleh dilapangan yang disusun secara sistematis dan disajikan secara deskriptif, sehingga dapat memberikan gambaran tentang Rekrutmen dan Kaderisasi Dewan Pengurus Daerah (DPD) Partai Keadilan Sejahtera (PKS) Kota Padang.
КОНЦЕПТУАЛЬНІ ЗАСАДИ ПОЛІТИКИ УПРАВЛІННЯ ІНВЕСТИЦІЙНИМ ПОТЕНЦІАЛОМ СІЛЬСЬКОГО ГОСПОДАРСТВА
Authors: Kosach Irina Anatoliivna
Published: September 2020

Актуальність теми дослідження. Необхідність розробки та впровадження політики управління
інвестиційним потенціалом сільського господарства обумовлена використанням нових технологій,
активізацією інвестиційної діяльності, розробкою нових механізмів управління фінансовими ресурсами. Постановка проблеми. Управління інвестиційними процесами в сільському господарстві має відповідати викликам сучасності, враховувати специфіку і підвищену ризикованість сільськогосподарського виробництва та сприяти позиціонуванню вітчизняного сільськогосподарського виробника як конкурентоспроможного суб’єкта світового аграрного ринку. Це стосується, перш за все, удосконалення процесу управління інвестиційним потенціалом сільського господарства
Аналіз останніх досліджень і публікацій. Дослідженню проблематики управління інвестиційним
потенціалом сільського господарства присвячені праці таких вітчизняних вчених, як Лукінов І., Пасхавер Б., Онищенко А., Захарін С., Марчук М., Андрушків І. Стеченко Д. та інші. Виділення недосліджених частин загальної проблеми. Проблеми управління інвестиційним потенціалом сільського господарства та реалізації відповідної державної політики до сьогодні залишається
невирішеним питанням. Постановка завдання. Метою статті є визначення концептуальних положень розробки політики управління інвестиційним потенціалом сільського господарства як складової загальної інвестиційної політики розвитку галузі. Виклад основного матеріалу. Обґрунтовано
доцільність розробки та реалізації політики управління інвестиційним потенціалом сільського господарства. Визначено фактори впливу на інвестиційний потенціал сільського господарства. Розглянуто базові положення реалізації зазначеної політики на національному, регіональному та мікрорівні, запропоновано впровадження моніторингу інвестиційного потенціалу. Висновки. Ефективне використання інвестиційних можливостей та виважена політика управління ними
дасть змогу забезпечити стале економічне зростання сільського господарства.
SOCIAL ENTREPRENEURSHIP AS A DETERMINANT FOR THE LOCAL COMMUNITY DEVELOPMENT: EXPERIENCE OF POLISH AND UKRAINIAN REGIONS
Authors: Waligora Anna , Revko Alona
Published: September 2020

Urgency of the research. Social entrepreneurship covers a wide range of tasks from area of social policy that should ensure the normal living conditions of the local community. From this point of view, the main task of social entrepreneurship is to improve the well-being of local community and meet its needs by the implementation of social infrastructure services. Target setting. In the paper the hypothesis is formulated
that Ukraine has worse conditions for the formation and development of social entrepreneurship than Poland. The study is proved that development of social entrepreneurship in Poland in the light of EU regional policy consists in the
support of social enterprises by the state in accordance with the National Program for Social Economy Development, the European Union. Actual scientific researches and issues analysis. Some aspects of social entrepreneurship and community development are covered by the studies of such scientists as J. Defourny, J. Hausner, Jan-U. Sandal, A. Nicholls, G. Keohane, J. Kerlin, O. Pankiv and others. Uninvestigated parts of general matters defining. It should be admitted that there is a problem of state support
for social enterprises at the appropriate level in Ukraine. This only deepens the differences between the social enterprises in Ukraine and Poland. It is worth noting that as a consequence of this, social entrepreneurship of Ukraine is more business-oriented than in Poland. The research objective. The study on the social entrepreneurship and its impact on the local community development undertaken at national and regional levels, i.e. on statistical material concerning 22 regions of Ukraine and 16 voivodships of Poland. The study used a comparative method of developing social entrepreneurship in Poland and Ukraine. In addition, the study carried out in the paper was enriched with drawings made on the basis of graphic and cartographic data presentation methods.
The statement of basic materials. As part of the research, the concept of social entrepreneurship (prosocial business) was defined, the features of the social
entrepreneurship in Poland and Ukraine were analysed, and the ways of the social entrepreneurship development in Ukraine were presented. Conclusions. Based on the results obtained, recommendations were presented to strengthen and develop social entrepreneurship in Ukraine.
ДЕТЕРМІНАНТИ ЗАБЕЗПЕЧЕННЯ БЮДЖЕТНОГО ПРОЦЕСУ НА МІСЦЕВОМУ РІВНІ В УМОВАХ ФІНАНСОВОЇ ДЕЦЕНТРАЛІЗАЦІЇ
Authors: Savastieieva Oksana Mykolaivna
Published: September 2020

Актуальність теми дослідження. Системні перетворення в Україні щодо закладення демократичних засад та розвитку ринкових умов господарювання зумовлюють необхідність реформування бюджетної
системи і бюджетного процесу. Постановка проблеми. Існуючий клімат бюджетної нестабільності, неврегульованість питань прогнозування й планування показників місцевих бюджетів, не розробленість ефективного механізму перерозподілу доходів та видатків між рівнями бюджетної системи – це фактори, які містять загрозу виникнення соціально-економічних конфліктів. Аналіз останніх досліджень і публікацій. Вагомий внесок у розвиток теорії та методології бюджетного
процесу здійснили такі вчені-економісти: В. Андрущенко, Н. Бак, Г. Возняк, М. Карлін, М. Коваленко, В. Кравченко, М. Лучко, М. Мироненко, В. Опарін, В. Парето, Ю. Пасічник, О. Сунцова, С. Юрій та інші. Виділення недосліджених частин загальної проблеми. У працях зазначених учених практично не знайшли відображення питання узагальнення методологічних детермінантів дослідження бюджетного процесу на місцевому рівні в умовах фінансової децентралізації. Постановка завдання. Стаття покликана структурувати теоретико-методологічні засади організації бюджетного процесу на місцевому рівні в умовах фінансової децентралізації. Виклад основного матеріалу. У статті сформовано гіпотезу теоретико-методологічного забезпечення бюджетного процесу на місцевому рівні в умовах фінансової децентралізації, яка базується на принципах цілеспрямованості, системності й
взаємоузгодженості та реалізується через закономірності перерозподілу владних компетенцій і
повноважень у фінансовій сфері. Обґрунтовані детермінанти організації бюджетного процесу на
місцевому рівні в умовах фінансової децентралізації. Висновки. Запропоновано та схематично
представлено гіпотезу дослідження, яка реалізується через закономірності та базисні положення
Acontecimento da poesia: uma breve introdução à poética de Fernando Paixão
Authors: De Moraes Marcos Antônio
Published: September 2020

Varia
Leitores e jornais: vestígios de uma travessia em direção às leituras do início do século XX
Authors: Barbosa Marialva Carlos
Published: September 2020

O artigo mostra múltiplos leitores em diversas práticas cotidianas de leitura no início do século XX, indicando as possibilidades interpretativas decorrentes do ato leitor. Lendo nos presídios, nos locais de trabalho, nas ruas, junto com as multidões na porta dos jornais que publicavam em boletins as últimas notícias havia muitos leitores e inúmeras leituras. São esses gestos, a partir da sua localização como vestígios significantes que perduraram nos jornais de época, que o texto interpreta.