bluuebunny/crossref_metadata_2025 huggingface dataset:
Comparative Analysis of the Use of Net Base Methods and Gross Up Methods in Article 21 Income Tax Bonds (Article 21 Income Tax) in the form of Employee Salaries
Authors: Anggraini Dewi
Published: February 2021

This study was conducted at PT Surya Agro Persada (SAP) Lubuklinggau City with the focus of research on Income Tax Article 21 and the research sub-focus was the Net Base method and the Gross Up Method. The formulation of the problem in this study is how the comparison of the use of the Net Base method and the Gross Up Method in calculating Article 21 Income Tax is in the form of employee salaries. The purpose is to analyze the comparison of the use of the Net Base method and the Gross Up Method in the context of Article 21 Income Tax in the form of salaries of employees at PT Surya Agro Persada (SAP) in Lubuklinggau City. This research uses qualitative methods, data collection techniques used are observation, interviews and documentation. Based on the results of the analysis carried out that applying the Gross Up method will provide benefits to the company, in addition to providing benefits to employees it can also reduce corporate taxable income because the burden arising from tax benefits can be deductible expenses so that the agency's PPh burden becomes smaller . The conclusion of this study is that the Gross Up method is better than the Net base method, because the calculation using the Gross Up method will benefit both parties, both employees and companies. So it is better for PT Surya Agro Persada to use the Gross Up Method in calculating Article 21 PPh employees.

 

Keywords: Article 21 Income Tax, Net Base, Gross Up
Implikasi Penggunaan Informasi Akuntansi dalam Pengambilan Keputusan Melalui Variabel Pengetahuan Akuntansi, Kepribadian Wirausaha dan Umur Usaha
Authors: Helmiyati Fitrih , Probowulan Diyah , Murwanti Retno
Published: February 2021

Tujuan penelitian ini adalah untuk menganalisis pengaruh pengetahuan akuntansi, kepribadian wirausaha dan umur usaha terhadap penggunaan informasi akuntansi dalam pengambilan keputusan investasi di UMKM di Kecamatan Kaliwates Kabupaten Jember. Penelitian ini termasuk explanatory research. Teknik pengambilan sampel dilakukan menggunakan teknik convenience sampling, yaitu pengambilan sampel didasarkan pada ketersediaan elemen dan kemudahan mendapatkannya. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial variabel pengetahuan akuntansi, kepribadian wirausaha dan umur usaha berpengaruh signifikan terhadap penggunaan informasi akuntansi dalam pengambilan keputusan investasi pada UMKM di Kabupaten Kaliwates Kabupaten Jember. Simpulan, semua variabel yang diamati dalam penelitian ini menunjukkan adanya pengaruh terhadap pengambilan keputusan investasi pada UMKM di Kabupaten Kaliwates Jember. Semakin baik variabel-variabel tersebut maka penggunaan informasi akuntansi dalam pengambilan keputusan investasi akan semakin meningkat.

Kata Kunci: Kepribadian Wirausaha, Pengambilan Keputusan Investasi, Pengetahuan Akuntansi, UMKM Kaliwates Jember, Umur Usaha
Deteksi Kecurangan Laporan Keuangan Melalui Variabel Corporate Governance
Authors: Guritno Dany Panji , Probowulan Diyah , Maharani Astrid
Published: February 2021

Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh kepemilikan manajerial, kepemilikan institusional, dewan komisaris, dewan komisaris independen dan komite audit independen terhadap kecurangan laporanikeuangan. Metode penelitian ini menggunakan Beneish M-Score model dengan desain penelitian yaitu analisis  regresi logistik dan diolah dengan software IBM SPSS Statistics 21. Sampel yang digunakan yaitu perusahaan manufaktur sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2018. Jumlah sampeliyang digunakan pada penelitian ini berjumlah 13 perusahaan yang terdaftaridi BEI selama tiga tahun berturut-turut yang diambil secara purposive sampling. Hasil penelitian menunjukkan bahwa variabel kepemilikan manajerial, kepemilikan institusional, dewan komisaris, komisaris independen dan komite audit independen tidak berpengaruh positif terhadap kecurangan laporan keuangan. Simpulan, semua variabel yang diuji tidak menunjukkan adanya pengaruh terhadap kecurangan laporan keuangan.

Kata Kunci:   Dewan Komisaris, Kecurangan Laporan Keuangan, Komite Audit Independen, Komisaris Independen, Kepemilikan Institusional, Kepemilikan Manajerial
Eskalasi Komitmen Berdasarkan Informasi Investasi, Kondisi Adverse Selection dan Job Rotation
Authors: Bintang Vinando , Susbiyani Arik , Syahfrudin Achmad
Published: February 2021

Tujuan penelitian ini adalah untuk mengetahui pengaruh informasi investasi, kondisi pemilihan adverse selection dan job rotation terhadap eskalasi komitmen. Metode penelitian ini menggunakan metode kuantitatif. Penelitian ini menggunakan desain faktorial 2x2. Data yang dikumpulkan dalam penelitian ini merupakan data primer yang diperoleh dengan pemberian kuesioner berupa studi kasus. Hasil penelitian menunjukkan bahwa analisis informasi investasi memperoleh nilai uji < 0,05. Hasil yang sama juga diperoleh pada analisis interaksi antara adverse selection dan job rotation. Simpulan, informasi investasi (investasi negatif dan investasi positif) dan interaksi antara adverse selection dan job rotation mampu mempengaruhi keputusan manajer untuk melakukan eskalasi.

Kata Kunci: Adverse Selection, Eskalasi Komitmen, Informasi Investasi, Job Rotation
Perancangan Sistem Informasi Akuntansi Penggajian (Manual)
Authors: Widiastutik Vian , Probowulan Diyah , Puspito Ade
Published: February 2021

Penelitian ini bertujuan untuk merancang sistem informasi akuntansi penggajian pada CV. Jawa Dwipa Desa Cumedak Kecamatan Sumberjambe Kabupaten Jember agar dapat meningkatkan pengelolaan data penggajian secara terkomputerisasi secara efektif. Penelitian ini menggunakan metode penelitian kualitatif. Hasil penelitian ini menunjukkan bahwa sistem informasi yang akan dirancang adalah bagan alur pemrosesan gaji karyawan tetap yang akan ditambah dengan bagian pencatatan waktu, sedangkan pada bagan alur karyawan tidak tetap akan dirancang secara keseluruhan karena bagan alur tersebut masih menjadi satu dengan karyawan tetap. Simpulan, perancangan sistem informasi akuntansi penggajian pada CV. Jawa Dwipa Desa Cumedak Kecamatan Sumberjambe sudah sesuai dengan teori akuntansi pada umumnya.

Kata Kunci: Sistem Informasi Akuntansi, Sistem Informasi Akuntansi Penggajian
تطوير وحدة تعليمية من كتاب الجغرافيا للصف الثامن في ضوء عادات العقل وقياس أثرها في التفكير الإبداعي لدى الطالبات في الأردن
Authors: خليل أبو سعده دعاء , محمود الكراسنة سميح , ضيف الله رواقة غازي
Published: February 2021

هدفت هذه الدراسة إلى تطوير وحدة تعليمية من كتاب الجغرافيا للصف الثامن في ضوء عادات العقل وقياس أثرها على التفكير الإبداعي لدى الطالبات في الأردن خلال الفصل الدراسي الأول 2019/2020. ولتحقيق أهداف الدراسة تم اعتماد المنهج شبه التجريبي، واستخدمت أداة الدراسة المتمثلة في اختبار التفكير الإبداعي، حيث تم التحقق من صدقه وثباته، وتم تحليل نتائج الاختبار باستخدام برنامج SPSS. وتكونت عينة الدراسة من (83) طالبة من طالبات الصف الثامن، قسّمت إلى مجموعتين بالطريقة العشوائية الأولى تجريبية مكونة من(42) طالبة، والثانية ضابطة مكونة من (41) طالبة، وقد أظهرت النتائج وجود فروق ذات دلالة إحصائية في درجات الطالبات على اختبار التفكير الإبداعي ككل، ولصالح المجموعة التجريبية، وأيضاً وجود فروق ذات دلالة إحصائية في درجات الطالبات لكل بعد من أبعاد التفكير الإبداعي (طلاقة، مرونة، أصالة)، ولصالح المجموعة التجريبية تعزى للوحدة المطورة وفق عادات العقل، وقدّم الباحثون مجموعة من التوصيات.
واقع إدارة التميز بكليات جامعة شقراء في ضوء الأنموذج الأوربي للتميز (EFQM) من وجهة نظر رؤساء الأقسام الأكاديمية
Authors: بن أحمد معيوف الشمري خالد
Published: February 2021

هدفت الدراسة إلى التعرف على واقع إدارة التميز بكليات جامعة شقراء في ضوء الأنموذج الأوربي للتميز (EFQM) من وجهة نظر رؤساء الأقسام الأكاديمية فيها، ومقترحات التحسين، حيث تم استخدام المنهج الوصفي لتحقيق الأهداف وتطوير استبانة مكونة من (30) فقرة موزعة على (6) مجالات، طبقت على عينة عشوائية بلغ عددها (65) رئيس قسم أكاديمي في جامعة شقراء. توصلت الدراسة إلى أن: واقع إدارة التميز بكليات جامعة شقراء في ضوء الأنموذج الأوربي، جاء بواقع تقدير متوسط، لا توجد فروق ذات دلالة إحصائية تعزى لمتغيرات الدراسة (الجنس، الرتبة الأكاديمية) على الأداة ككل، باستثناء متغير فئة الكلية جاء لصالح الكليات الإنسانية، من أهم مقترحات تحسين واقع إدارة التميز بكليات جامعة شقراء، هو وضع آلية لقياس رضا أعضاء هيئة التدريس والمجتمع، تحفيز الممارسات المتميزة للموارد البشرية في الكلية. من أهم توصيات الدراسة: نشر ثقافة التميز بكليات جامعة شقراء وفق معايير الأنموذج الأوربي للتميز، مع استغلال أثر الكليات الإنسانية، والحرص على قياس رضا جميع المستفيدين من طلبة وموظفين وأعضاء هيئة تدريس وأفراد ومؤسسات المجتمع.
درجة فاعلية برامج أكاديمية الملكة رانيا في تأهيل المعلمين من وجهة نظر مديري مدارس لواء قصبة إربد
Authors: "محمد أمين" الدويري شيماء , بدري الابراهيم عدنان , صقر الخصاونة أنيس
Published: February 2021

هدفت الدراسة التعرف إلى درجة فاعلية برامج أكاديمية الملكة رانيا في تأهيل المعلمين من وجهة نظر مديري مدارس لواء قصبة إربد ولتحقيق أهداف الدراسة تم تطوير استبانة مكونة من (44) فقرة توزعت على أربعة مجالات وهي: (الخطط الدراسية والأهداف، الخدمات الإدارية المساندة في توظيف تكنولوجيا التعليم، الرقابة والمتابعة والتقويم، الشراكة مع المجتمع) بالطرق المناسبة، تم توزيع أداة الدراسة على عينة مكونة من (60) مديرة، وأظهرت النتائج أن درجة فاعلية برامج أكاديمية الملكة رانيا في تأهيل المعلمين جاءت بدرجة متوسطة وبمتوسط حسابي 3.51 حيث جاء مجال الخطط الدراسية والأهداف بالمرتبة الاولى بمتوسط حسابي 3.84 والخدمات الإدارية المساندة في توظيف تكنولوجيا التعليم بالمرتبة الثانية بمتوسط حسابي 3.50 الرقابة والمتابعة والتقويم بالمرتبة الثالثة بمتوسط حسابي 3.38 و الشراكة مع المجتمع بالمرتبة الأخيرة بمتوسط حسابي 3.15، كما أظهرت نتائج الدراسة وجود فروق ذات دلالة إحصائية (α = 0.05) تعزى لأثر المؤهل العلمي في جميع المجالات ولصالح الدراسات العليا، وعدم وجود فروق ذات دلالة إحصائية لأثر المرحلة الدراسية في جميع المجالات، ووجود فروق ذات دلالة إحصائية (α = 0.05) تعزى لأثر المؤهل العلمي ولصالح الدراسات العليا، وعدم وجود فروق ذات دلالة إحصائية تعزى لأثر المرحلة الدراسية، وخرجت الدراسة بمجموعة من التوصيات ومن أبرزها: التوسع في ربط نظام ترفية المعلمين باستمرارهم في البحث والدراسة والتنمية المهنية، للاستفادة من برامج الاكاديمية مع إصدار قوانين وتشريعات تلزم المعلمين بالتطبيق.
اتجاهات طلبة التعليم الأساسي والثانوي قي الأردن نحو التعلّم عن بُعد وتحدياته في ظل جائحة كورونا (COVID-19)
Authors: محمود السلمان صبرين , خالد علي بواعنه علي
Published: February 2021

هدفت الدراسة إلى استكشاف اتجاهات طلبة التعليم الأساسي والثانوي في الأردن نحو التعلّم عن بُعد وتحدياته والحلول المقترحة في ظل جائحة كورونا (COVID-19)، وتكّون مجتمع الدراسة من جميع الطلبة الأردنيين في مرحلة التعليم الأساسي والثانوي من كافة الأقاليم. وتكونت أداة الدراسة من استبانة إلكترونية مكونة من (27) بنداً، وسؤالين تجيب عليهما عينة الدراسة بطريقة حرة (مفتوحة)، تم نشر الاستبانة إلكترونياً وفقاً لطريقة كرة الجليد، وتكونت عينة الدراسة من (746) طالباً وطالبة، مثلوا مجموع الطلبة الذين أجابوا على الاستبانة، وقد توصلت الدراسة إلى عدة نتائج منها، أن اتجاهات طلبة التعليم الأساسي والثانوي نحو التعلّم عن بُعد، جاء ضمن الفئة المتوسطة، وبمتوسط حسابي مقداره (3.59) وبنسبة مئوية قدرها (60%)، في حين جاءت التحديات والمشكلات التي تواجه الطلبة في التعلّم ضمن الفئة الضعيفة وبمتوسط حسابي مقداره (2,14) وبنسبة مئوية قدرها (36%)، وكان من أبرز التحديات والمشكلات التي تواجه الطلبة تلك المتعلقة بتوفر خدمة الانترنت وسرعتها، وتصميم المحتوى وفقاً لبيئة التعلم عن بُعد، ومراعاة اختلافات الطلبة وأساليب طرح المادة التعليمية، بالإضافة إلى أهمية تدريب الطلبة على آليات استخدام منصات التعلّم عن بعد بشكل فعال. وقدمت الدراسة حلولاً وتوصيات مستقاة من عينة الدراسة للتغلب على تلك التحديات والمشكلات منها: توفير خدمات الإنترنت وبحزم مجانية وكافية للطلبة، وتدريب المعلمين والطلبة على كيفية استخدام منصات التعلّم عن بُعد، وتنظيم الوقت والدروس الخاصة بالتعلم عن بعد، وأوصت الدراسة عدة توصيات منها، إعادة تصميم المحتوى التدريسي وفقاً لنماذج ونظريات التعليم والتعلّم عن بُعد وآليات تقديمها بشكل أفضل، وتزويد المدارس ببنى تحتية مناسبة وأدوات ومصادر كافية لتمكنها من تطبيق متطلبات التعلم والتعليم عن بعد.
تطوير أداء قادة المدارس الحكومية المستجدين بمدينة الرياض في ضوء النموذج النيوزيلاندي للقيادة التربوية ELM
Authors: عبدالله المنقاش سارة , إسحاق بخاري خلود
Published: February 2021

هدفت الدراسة إلى التعرف على الممارسات الجيدة لتطوير أداء قادة المدارس الحكومية في ضوء النموذج النيوزيلاندي للقيادة التربوية (ELM)، وواقع أداء قادة المدارس الحكومية المستجدين بمدينة الرياض، ومتطلبات تطبيق الممارسات الداعمة لتطوير أداء قادة المدارس الحكومية المستجدين والمعوقات التي تحد من تطبيقها في ضوء النموذج. ولتحقيق أهداف الدراسة تم استخدام المنهج الوصفي المسحي، وطبقت الاستبانة على عينة من قادة المدارس الحكومية المستجدين، ومشرفي القيادة المدرسية والبالغ عددهم (٢٠٤)، بينما طبقت المقابلة على عينة من قادة المدارس الخبراء. كشفت النتائج عن موافقة عينة الدراسة بدرجة متوسطة على واقع أداء قادة المدارس الحكومية المستجدين في ضوء النموذج، وجاء ترتيب الأبعاد تنازلياً: الشراكات والعلاقات، بُعد علم أصول التدريس، بُعد الثقافة، وأخيراً جاء بُعد الأنظمة. كما جاءت موافقة عينة الدراسة بدرجة متوسطة على متطلبات تطبيق الممارسات الداعمة. وحازت المعوقات البشرية المتمثلة في استعداد وكفايات العاملين على اتفاق غالبية أفراد عينة الدراسة، وتمثلت أكثر المعوقات حدة في تطبيق الممارسات الداعمة في ضغط الأعباء الوظيفية وتعدد المسؤوليات والمهام، ومركزية نظام التعليم.
Evaluation of ultrasonographic fetal kidney length for gestational age detection in late second and third trimesters
Authors: Zaghloul Amal S.
Published: February 2021

Accurate estimation of gestational age is necessary to obtain materials for different tests as well as to interpret the results of these tests.Unfortunately sometimes calculation of EDD based on LMP becomes very difficult when (a) The menstrual cycle is irregular; (b) Patient fails to remember LMP or reports inaccurately (c) Pregnancy occurs during lactational amenorrhoea & (d) if patient have bleeding in early pregnancy. After 24 weeks the symphysio-fundal height in cm. approximates to the number of weeks up to 36 weeks of gestation. But a number of factors influence the measurement including multiple gestation, IUGR, diabetic pregnancy, maternal size, variation in fetal lie & engagement as well as inter & intra observer measurement variation.Ultrasonic measurement of fetal biometry (CRL, BPD, FL) are considered to be reliable when they are performed in first & early 2nd trimester (<24 weeks). In this study, we aimed to evaluate the accuracy of ultrasonographic fetal kidney length measurement as a new parameter for estimation of gestational age in late second and third trimester in correlation to other commenly used parameters as, BPD, FL, AC. This study was conducted on 122 pregnant women attending antenatal care clinics of Obstetrics and Gynecology department Soliman Fakeeh Hospital, KSA. All were in the late second and third trimester (between 24-40 weeks) of gestation. Cases included in the study were divided into four gestational age groups with four weeks interval. The length of the fetal kidney was measured. The mean gestational age was calculated on the bases of biparietal diameter (BPD).femur length (FL) and abdominal circumference (AC). The fetal kidney measurements were obtained by the same sonographer to avoid interobserver variation using (GE machine E8) and were compared with gestational age using statistical analysis No statistically significant differences were found between the right and the left renal measurements in cases in which the two kidneys were imaged In this study, during the second and third trimester the mean kidney length showed gradual rate of increase. the mean kidney length was found to be 30.52.1 mm at mean gestational age of 26weeks and became at the mean gestational age of34 weeks, 40.4103 mm(:(±1.98) and at mean gestational age of 38 week it measured44.41mm((±2.1). In addition, we found a positive correlation between kidney length and gestational age. We suggested regression Formula to calculate it. Conclusion: Throughout this study, we can conclude that Fetal kidney length could be used with accuracy in the late second and third trimester especially in women who are uncertain of date of LMP and are booked late for ANC.however its accuracy is decreased when we use it in late third trimester.Other ultrasonographic parameters used for estimation of the gestational age as BPD ,AC are less satisfactory ,when compared with femur length and kidney length.
Gastrectomía atípica laparoscópica
Authors: Haro Camila , Muniz Nicolás , González Nicolás , ´Pouy Andrés , Cubas Santiago
Published: February 2021

El cáncer gástrico es la quinta neoplasia maligna más frecuente a nivel mundial y en nuestro país, y la cuarta causa de mortalidad por cáncer. La tasa de supervivencia continúa siendo baja, dado que su diagnóstico suele ser tardío y en etapas avanzadas.En países con alta incidencia se realiza screening endoscópico, realizándose el diagnóstico en etapas precoces, con un mejor pronóstico. En estos pacientes existe menor riesgo de diseminación regional o distancia, y se pueden plantear tratamientos a medida, evitando resecciones amplias.
Akuntabilitas Pengelolaan Keuangan Sekretariat Partai Demokrasi Perjuangan Gianyar Dan Klukung Provinsi Bali
Authors: Supriliyani Ni Wayan , Anik Prabhawati Ni Putun
Published: February 2021

Transparansi dalam strategi pengelolaan keuangan Partai, masih menjadi persoalan atas pendanaan partai politik. Prinsip Akuntabilitas dapat memastikan tanggung jawab partai politik dalam proses menerima dan membelanjakannya sesuai etika. Administrasi publik berpotensi memberikan Sumber daya manusia yang memungkinkan Demokrasi, dan Transparansi dalam pengelolaan keuangan Partai. Sehingga mendorong terwujudnya tujuan Reformasi, Pembangunan yang Demokratis dan berkembang baik. Dalam pengaturan Undang-Undang No.2 Tahun 2008 partai politik wajib melaporkan keuangannya setiap tahun dan dilakukan di setiap tingkatan hingga Kabupaten/Kota. Metode Penelitian yang dilakukan adalah Metode Penelitian Kualitatif Deskriptif dengan memakai Proposif sampling. dalam pembahasan penelitian ini ditemukan pada proses pendanaan partai itu didapat dari iuran anggota Dewan, Bupati, dan wakil Bupati yang menjabat dari perwakilan partai PDIP menyatakan iuran yang didapatkan sangat sedikit, dan dana parpol yang spontanitas itu memang tidak ada perencanaannya dari awal. Dan berupa bantuan dana dari pemerintah yang jumlahnya cukup besar, sehingga dalam pelaksanaan strategi pengelolaan keuangan dari pemerintah masih  mencari tenaga ahli untuk penyerapan anggaran partai PDIP Gianyar dan PDIP Klungkung. Di dalam segala proses keuangan administrasi sekretariat masih menggunakan secara manual belum dapat menggunakan Sistem Informasi Manajemen seperti apa yang diarahkan pemerintah sekarang.
Características morfológicas e produtivas do capim mombaça submetido a doses de farinha de osso bovina como fonte de adubação de estabelecimento
Authors:   Instituto Educacional de Santa Catarina - Faculdade Guaraí, Silva Danilo Ferreira da , Mendonça Filho José Iterno ,   Instituto Educacional de Santa Catarina - Faculdade Guaraí, Alencar Nayara Martins ,   Instituto Educacional de Santa Catarina - Faculdade Guaraí
Published: February 2021

The objective of this work was to evaluate the effect of doses of bovine bone meal on the productive and morphological characteristics of Panicum maximum cv. Mombasa in two cuts (60 and 90 days after seeding) at a height of 10 cm. At which one can conclude based on the dry mass of the aerial part, there the dose of bovine bone flour that provided maximum productivity in grass Mombaça was for satisfy 160 mg/dm³ of P2O5. And its use in of doses below 80 mg/dm³ of P2O5 did not favored the increase of dry mass of root at the grass Mombaça.
Trend Iklan Politik Luar Ruang Dalam Ruang Media Massa
Authors: Hisan Khairatun , Azhar Anang Anas
Published: February 2021

Iklan politik luar ruang merupakan media yang sering digunakan para bakal calon yang akan bertarung di Pilkada. Sebagai media informasi dalam ajang pilkada diyakini sebagai cara ampuh untuk memperkenalkan diri kepada masyarakat pemilih calon pemimpin dan visi misinya. Metode yang digunakan adalah kualitatif-deskriptif dengan mengamati iklan-iklan dalam bentuk spanduk yang berisi photo dan jargon politik calon pemimpin dalam pilkada kota Medan 2020. Hasil penelitian adalah spanduk iklan menampilkan informasi utama berupa photo bakal calon dan tagline sesuai dengan visi yang ditawarkan. Sasaran audiens spanduk iklan bakal calon adalah masyarakat umum.
Computers as Fresh Mathematical Reality. II. Waring Problem
Authors:   Saint Petersburg State University, 29, Line 14th, Vasilyevsky Island, 199178, Saint Petersburg, Russia, Vavilov Nikolai
Published: February 2021

In this part I discuss the role of computers in the current research on the additive number theory, in particular in the solution of the classical Waring problem. In its original XVIII century form this problem consisted in finding for each natural k the smallest such s=g(k) that all natural numbers n can be written as sums of s non-negative k-th powers, n=x_1^k+ldots+x_s^k. In the XIX century the problem was modified as the quest of finding such minimal $s=G(k)$ that almost all n can be expressed in this form. In the XX century this problem was further specified, as for finding such G(k) and the precise list of exceptions. The XIX century problem is still unsolved even or cubes. However, even the solution of the original Waring problem was [almost] finalised only in 1984, with heavy use of computers. In the present paper we document the history of this classical problem itself and its solution, as also discuss possibilities of using this and surrounding material in education, and some further related aspects.
Was it Worth it? Using Student Loans to Finance a College Degree
Authors: Nuckols William , Bullington Kim E. , Gregory Dennis E.
Published: February 2021

This qualitative study explores the perceptions of value added to the lives of graduates who borrowed money to fund their college educations. Through the lens of cognitive dissonance theory, five themes emerged. Overall, the study participants agreed that the ability to take on student loans to fund their education was worth it, but on the other hand feel overburdened with the cost of paying back their loans.  This paper also provides a foundation for future research and identifies public policy shortcomings and suggests solutions.
Are Rising Athletics Allocations Associated with Student Costs: Evidence from Public NCAA Division I Universities
Authors: Jones Willis A. , Rudolph Mike
Published: February 2021

Many in the higher education community criticize the millions of dollars in financial allocations given to intercollegiate athletics departments by universities on the premise that when universities have to provide more allocation money to athletics, student costs increase.  Evidence supporting this argument, however, is largely anecdotal. This study used fixed effects regression analyses to explore whether year to year changes in university funds allocated to athletics lead to higher student costs. Our findings call into question the argument that rising athletics allocations are a significant direct driver of student costs.
The Relationship Between Alternative Strategies of Funding and Institutional Financial Health for Public Research Universities
Authors: Wekullo Caroline , Musoba Glenda
Published: February 2021

The state support for public research universities has been volatile and has decreased to levels lower than before the downturn. Institutions adopt other sources of funding, but do these sources ensure financial health? This study assesses the financial security of public research universities and examines the relationship between strategies of funding and financial success. The results show that about 39.33% of the public research universities examined were financially unhealthy. The results also found state and local appropriations and institution endowments to be significantly associated with institutional financial health. The implications for policymakers and institutional leaders are discussed.
Capabilities for media graduate employability: a case study of private higher education in South Africa
Authors: Somerville Fenella
Published: February 2021

Unemployment is a significant concern in South Africa and employability has become increasingly central to the role of higher education. Government expects graduate labour to boost the economy, and students have aspirations for a better future. However, access to the workplace is often constrained by broader social, economic and political factors. This research sought to find out from media graduates about their experiences navigating the workplace, and to understand how private higher education enhances equitable opportunities for media graduate employability and well-being. In the rapidly changing world of digital technology, employment in the media is taking new forms that challenge how employability is defined and the attributes required of graduates.
Stepping Outside the American Study Abroad Bubble and Into a Spanish University Classroom
Authors: MacKenty Mary
Published: February 2021

The graduate research is an ethnographic study of the experiences of Study Abroad students from US universites in Spanish university classrooms. The purpose is to understand how they perceive and adapt to the social and academic culture of the host institution from their point of view. The results highlight various personal and structural factors that facilitate or prevent a students' adaptation.
Program Accreditation and Anticipatory Socialization to Doctoral Education in Kosovo
Authors: Stroup Nicholas
Published: February 2021

The study outlines labor market considerations for the Republic of Kosovo’s higher education institutions related to (1) the employment of doctoral degree holders and (2) maintaining program accreditation. It then identifies how discourses of accreditation at the national and supranational levels influence the anticipatory socialization of students to doctoral study in Kosovo. Future analysis willinvestigate popular discourses that contribute to graduate student anticipatory socialization, such as debates over degree quality or perceptions that higher education in Kosovo misaligns with the national labor market.
"Peer to Peer Employability Coaching and Mentoring; a case study of Bournemouth University in the UK,
Authors: Renaud Vianna
Published: February 2021

The purpose of this research is to identify the impact of a peer to peer employability coaching and mentoring initiative within the higher educational context. Whilst peer to peer assisted learning initiatives have been proven to positively impact student learning and the overall Student Experience, such a program with a focus on employability in relation to the mandatory ‘sandwich placement’ component of many UK undergraduate academic programs has not been looked at.

 

Using a post 92 public institution located in the South West of the UK, a constructivist lens was applied upon a theoretical framework of the works of Kolb and Experiential Learning, Vygotsky and the Zones of Proximal Development, and Whitmore with the GROW Model of Coaching. Volunteer first and final year participants were randomly paired up. Following semi structured interviews with all participants, their feedback was directly used in the session development and guideline notes.

 

Consisting of four intervention sessions throughout a six month period, the student pairs discussed and explored their ideas and experience with the concept of ‘employability’, particularly linked to the compulsory sandwich placement. Termed as the M-Coach, the final year student role, and the M-Coachee, the first year student role, the engagement was both of a mentoring and coaching perspective. Implementing the GROW Model of Coaching into the sessions

 

Whilst this project is still in progress, there has been a significant impact observed from both participant groups. The M-Coachees have been the first ones amongst their peers to have a developed social media presence with LinkedIn account, secured summer work experience, and feel more confident about the placement search process. The M-Coaches unanimously felt pride in their ability to coach and mentor their younger peers and gained more perspective from reflecting upon their own personal placement journey which supported their graduate role search.  

 

In conclusion, this project has shown to create a positive impact on the student experience with all completing participants confirming that they would have felt this initiative would have greatly added to their university experience.
Public Funding of Higher Education and Student Access
Authors: Kwasi-Agyeman Fredua
Published: February 2021

This study explores the question of how two public universities in Africa seek to improve student access, given the decline in public funding. Using resource dependence theory as a guide, qualitative approach via semi-structured interviews and documentary analysis are used to gather data to explore the study’s objective. To examine the reduction in public funding and student access, this study first examines the changes in public funding and student access at the University of the Western Cape and the University of Ghana from 2007 to 2016. This is followed by an analysis of factors that influence the changes in public funding, and their implications for student access at the two universities. The last to be explored is the actual strategies that the University of the Western Cape and the University of Ghana have employed to improve student access in the face of cutback in public funding.
Leading the Many, Considering the Few
Authors: Schiffecker Sarah
Published: February 2021

In challenging times, successful leadership becomes even more important, yet also harder to achieve. COVID-19 has confronted the world with a crisis of never-before-seen proportions, impacting all aspects of modern life. University leaders around the world had to react quickly in order to lead their institutions during these times of uncertainty. One part of the student population was and is particularly vulnerable with campuses shutting down and global travel coming to a rather abrupt halt: international students. This comparative case study will illuminate how university presidents from five different countries are informed in their perceptions of the international students on their campuses during the COVID-19 crisis. Ultimately, important policy implications informing how higher education leaders can navigate global crises while simultaneously best serving their international student populations will be informed.
Institutional Responses to Environmental Pressures
Authors: Hall-Martin Molly
Published: February 2021

In 2004 China began establishing Confucius Institutes at universities around the world with the aim of promoting Chinese language and culture. At their peak, more than 100 operated at universities in the United States. Questions surrounding Confucius Institutes have existed since they first began to proliferate, and in 2018 the federal government responded to those concerns with policy changes tied to federal funding to encourage the closure of Confucius Institutes in the United States. This paper uses critical discourse analysis to examine how the language of university press releases relays the ideological and power dimensions involved in the decision to close a campus Confucius Institute in the United States and how the language used in university issued press releases reflects the broader discourse surrounding Confucius Institutes and U.S.-Sino relations.
Packaged Deal: Effective Support Systems for International Student Spouses
Authors: Bilas Kirsten A.
Published: February 2021

Global student mobility is growing in importance as students increasingly turn their interest worldwide. International student spouses and their personal experiences is an emerging problem of practice in higher education due to their connection to international student retention rates. In particular, what support systems are provided to this demographic is especially important. Interpretive Phenomenological Analysis (IPA) was used to examine international student spouses’ perception of support services at an urban private institution of higher education in the United States. A qualitative approach addressed the following research question: What role do international student spouses perceive institutions of higher education have in terms of offering support services? This study focused on five international student spouses who came to the United States on F2 dependent visa status.
Shared Vision?
Authors: Ghazarian Peter G.
Published: February 2021

This mixed methods study identified obstacles to internationalization in the Republic of Korea by examining differences in stakeholder perceptions at a large, private regional university. Questionnaire data (n = 127) and interview transcripts (n = 17) were analyzed. Independent samples t-tests of Korean and international stakeholders (administrators, faculty, and students) and one-way ANOVAs of faculty, students, and administrative staff were conducted to detect differences in the perceived importance and quality of internationalization at the university. Stakeholder groups shared high perceived importance for internationalization, but internationals perceived quality to be lower than Koreans (p = .023), and faculty lower than both students (p = .03) and administrative staff (p = .025). Qualitative analysis revealed differences rooted in inconsistent conceptualizations of internationalization among stakeholder groups. Resentment, confusion, a lack of communication, and low organizational commitment emerged as barriers. Without a change in approach, internationalization efforts at Korean institutions of higher education will likely stall.
'I'll be there for you'-- Comparative Insights on First-Year Experience (FYE) Policies of Belonging in the 21st Century
Authors: NguyenVoges Shelbee
Published: February 2021

In the last 40 years undergraduate enrollment across the United States has more than doubled, yet graduation rates remain practically unchanged (Complete College America 2012). Increased pressure placed on first-year experience as a policy and practice to carve a pathway with strategies for navigating higher education internationally is how institutions in the 21stcentury grapple with challenges of retaining, progressing, and graduating their students (Nutt and Calderon, 2009). Despite the availability of scholarship and pervasiveness of policy which include first-year experience (FYE) initiatives, or a multiplex of “intentional academic and co-curricular efforts within and across postsecondary institutions” to emphasize academic and social adjustment (Koch 2007, 23), higher education globally is somewhat divided on equitable, inclusive understandings, approaches, and implementation when it comes to placing imporance on social adjustment over academic skills in 21st century education contexts.
Higher Education Pathways
Authors: Jackson Kanika
Published: February 2021

A book review of Higher Education Pathways: South African Undergraduate Education and the Public Good Edited by Paul Ashwin and Jennifer M. Case.
Invite Students to Skip the Unemployment Line: How Health Information Management Education Programs Can Increase Employability with Support from HIM Stakeholders
Authors: Tatum Aerian
Published: February 2021

Students graduate from accredited programs every year with skills and competencies required by their profession of choice.  However, employability remains an issue after graduation.  Industry leaders and educators have a statistically significant difference in graduate preparedness for the workforce.  When attempting to find a position in their career, graduates are told that without experience, they cannot secure a job.  How does one attain the experience desired by employers?  This paper posits that university connections and partnerships will assist graduates in securing positions and other required skills after graduation.  The purpose of this paper is to extend the work started by Jackson, Lower, and Rudman, using an evidence-based management approach, to synthesize frameworks that will support allied health education programs with bridging the gap between curriculum, internships, practicums, and graduate employability.  Also discussed will be the importance of considering both hard and soft skills in graduate employability.
Graduate student well-being: Learning and living in the U.S. during the COVID-19 pandemic
Authors: Yilmazli Trout Inci , Alsandor Danielle J.
Published: February 2021

This essay shares experiences related to graduate student well-being in the transition from face-to-face to virtual learning during the COVID-19 pandemic. The unexpected and rapid changes due to the preventive measures taken created challenges for both educators and students in the middle of the Spring 2020 semester. In navigating these challenges, we sought ways to tend to students’ well-being without sacrificing quality and discovered students needed a safe space to share their experiences and feelings which helped them connect with each other at a deeper level and develop a sense of community.
Considering Karma: Reviving Student Agency Amid Pandemic Disempowerment
Authors: Smith Sue Erica
Published: February 2021

As pandemic lockdowns creep onwards to the end of 2020 many of my higher education students have become disempowered and despondent. In a bid to revive their agency and resilience a postgraduate class was offered this essay for critique. Karma is examined from contemporary understandings, and historical, and spiritual contexts, including some specifics from a Buddhist perspective where the intentions that impel actions become the prime determinants of resulting effects. Agentic attention to causality, interconnection and intention, endemic in global epistemologies, is presented as an empowering consideration regarding individual and collective activities to future researchers in the human sciences
Managing (In)Equality through Simultaneity: Differentiation and the Rhetoric of Reform and Revolution in Higher Education
Authors: Dennis Jeremy
Published: February 2021

The coronavirus pandemic has heightened the sense of crisis in higher education, initiating a reconsideration of the conditions under which transformative change actually occurs. For some historians, the radical disruption of a social system occurs under four conditions: mass mobilization warfare, transformative revolution, state failure, and lethal pandemics. However, peace aids the return of inequality and its correlate, differentiation. Differentiation produces equality and inequality in education. Dismantling this simultaneity may be impossible without radical disruption. This conditionality challenges the egalitarian impulse in the rhetoric of reform and revolution espoused by change agents in academe. This cross-disciplinary study reveals the limits of this discourse by surveying the academic models that treat differentiation as a feature rather than an anomaly in education policy.
Doctoral Advising in COVID-19: Opportunity for Change
Authors: Reis Tania , Grady Marilyn
Published: February 2021

Doctoral advising is a complex process. In times of uncertainty, doctoral programs offer a unique opportunity for advisors to embrace a new pedagogical and intersectional role.
COVID-19 and Black Lives Matter: Examining Anti-Asian Racism and Anti-Blackness in US Education
Authors: Anand Divya , Hsu Laura
Published: February 2021

The spread of COVID-19 and the uprisings following the murder of George Floyd has brought the United States to a moment of racial reckoning. The hitherto ignored and hidden impacts of race and racism has captured public imagination at the intersection of this pandemic and the Black Lives Matter movement in the US. Institutions of higher education have a critical role and responsibility to spearhead transformative justice and change.
Foreign-born Faculty’s Perceptions and Experiences in a Turbulent Sociopolitical Climate
Authors: Bookman Bita
Published: February 2021

This study investigated the experiences of five foreign-born faculty in the US after the 2016 election. Through a written questionnaire and semi-structured interviews, the participants shared their recollections of several critical incidents, their reactions to Trumpism, and their perceptions of support from their institutions. The analysis of the critical incidents revealed that while the participants experienced varying degrees of collegial support and sense of isolation, for some, their concern with Trumpism impacted their intent to stay at their institution and in the US. The article concludes with recommendations to increase diversity in faculty body, training US-born faculty about diversity and inclusivity, and increasing systems of support for foreign-born faculty in order to increase the recruitment and retention of foreign-born faculty.
First Term Support for International Graduate Students Attending Small Colleges and Universities
Authors: Shane Mary Jo , Carson Loredana , Macri Diana Gloria
Published: February 2021

The recruitment and retention of international students in academic institutions in the United States has become more complicated and more competitive than ever before given the current political climate and governmental policies. This article discusses some of the specific challenges international students face and what a small- to medium-sized private university has put in place to attract these students and to better prepare them for graduate level management courses starting their first term. This example introduces an 11-week foundations course along with additional resources designed to provide knowledge, instruction, and practice in skills and behaviors crucial for academic success within the United States.
Variables Affecting the Retention Intentions of Students in Higher Education Institutions
Authors: Haverila Matti , Haverila Kai , McLaughlin Caitlin
Published: February 2021

The purpose of this study was to investigate the differences between domestic and international students with regards to the variables affecting students’ retention intentions. Altogether, 15 variables related to retention intentions were examined and significant differences were found in six of these variables. Variables related to personal issues (e.g., medical or family difficulties) were of equal importance to both groups, while the importance of institution and performance-centric variables differed between the groups. Social integration, ineffective study skills, difficulty adjusting to college life, poor extracurricular activities, and poor housing arrangements were perceived to be significantly more important by international students, while poor quality of instruction was perceived to be significantly more important by domestic students. Thus, international and domestic students require different retention strategies on the part of the institution.
Muslim International Students in the United States
Authors: Anderson Donna Lynn
Published: February 2021

This study explored how Muslim international students experience their religious, ethnic/racial, and gender identities prior to coming to the United States and as students in the midwestern United States using E. Kim’s (2012) International Student Identity model as a guiding framework. Three significant findings emerged from semi-structured interviews with 10 students who attended 4-year institutions in the midwestern United States: (a) religious difficulties of being Muslim and Islam as a flexible religion, (b) difficulties with racial constructs and ethnic stereotypes, and (c) gender difficulties of male/female interactions and perceptions of veiling. Based upon these findings, recommendations for higher education professionals, administrators, and policymakers are provided.
Insights into Saudi Female International Students
Authors: Arafeh Alia K
Published: February 2021

This study explored the transition experiences of 10 Saudi female international students when they made the decision to study and live in the United States. The transition theory provided the theoretical foundation for understanding how Saudi female sophomore students progressed through moving to a Midwestern university. Ten in-depth individual interviews followed by a focus group interview with four of the participants elicited their reflections about their transition experiences evolving over time and the coping strategies they employed to facilitate their transition. The themes that emerged from data analysis emphasized the positive experiences of Saudi females in the United States, the importance of fathers’ support, desire to go back to Saudi Arabia upon graduation, and the several resources Saudi females sought other than campus support.
Faculty Development for Teaching International Students
Authors: Burke Zoe , Haan Jennifer , Gallagher Colleen
Published: February 2021

This paper describes and reflects on a seminar series in linguistically responsive instruction across academic disciplines, providing faculty in different institutions a model for faculty development in working with international students.
Saudi Female International College Students’ Self-Identities Through the Use of Social Media in the United States
Authors: Alruwaili Tahani , Ku Heng-Yu
Published: February 2021

This study explored 14 Saudi female international college students’ self-identities through social media use while they were studying in the United States. Data was collected by semistructured interviews. In addition, participants were asked to draw pictures that represented how they experience social media use in Saudi Arabia and in the United States as part of the interviews. The findings revealed that many participants indicated they experienced some changes to their identities after coming to the United States. Many of the participants expressed they were more open and more independent after coming to the United States. They felt they could express their identities on social media to a greater degree and enjoyed using it to connect with others. Although most of the participants became more comfortable with interaction and expression on social media in the United States, many of them still retained some measures to ensure their privacy.
International Students’ Willingness to Communicate in English as a Second Language
Authors: Aoyama Tatsuya , Takahashi Tomoko
Published: February 2021

This study examined factors affecting international students’ willingness to communicate (WTC) in English as a second language (ESL), focusing on second language (L2) self-confidence, acculturation, and motivational types. L2 self-confidence was hypothesized to predict L2 WTC and to mediate the correlation between acculturation and L2 WTC for instrumental motivation learners, but not for integrative ones. Participants were 88 Japanese students studying at a university in California. The results partially confirmed the hypotheses, indicating that both L2 self-confidence and acculturation strongly correlate with L2 WTC, but the mediation effect of L2 self-confidence on the correlation between acculturation and L2 WTC was opposite from the hypothesis, as the mediation effect was significant for integrative motivation learners but not for instrumental ones.
Challenges Facing Mexican Students in the United Kingdom
Authors: Hernández López Elizabeth Margarita
Published: February 2021

This article reports data drawn from a doctoral qualitative case study conducted during the 2016–2017 academic calendar. The study explored the academic, sociocultural, and affective challenges a cohort of Mexican postgraduate international students faced during their first 2 weeks at a university in England. Twenty students participated in three focus groups, while seven were involved in in-depth interviews. The findings support the notion that the adaptation experiences of Mexican postgraduate international students in the United Kingdom are like those of other groups of overseas students. They undergo an extensive array of challenges related to the perceived extent of cultural distance and differences in individual and societal characteristics, as outlined by Ward et al. (2001). Concerning the early stage, findings did not seem to support traditional views of culture shock (Adler, 1975; Lysgaard, 1955; Oberg, 1960).