bluuebunny/crossref_metadata_2025 huggingface dataset:
EXTENT OF INFORMATION MANAGEMENT ON EFFECTIVENESS OF DEBT COLLECTION IN COMMERCIAL BANKS.
Authors: Kitonga Peter
Published: September 2020

Purpose: The study aimed to examine the extent of information management on effectiveness of debt collection in commercial banks.Methodology: The research was carried out through descriptive survey design. The total population of the study was 1118credit managers/supervisors or branch managers of the 37 commercial banks. A sample size of 118 respondents was selected through random sampling technique, which represents a 10% of the population. The study used both secondary and primary data specifically the study used a questionnaire as the preferred data collection tool. The questionnaire had close ended questions only. Secondary data on the level of Nonperforming loans/Gross loans was also collected. This study used the quantitative method of data analysis. Quantitative methods of data analysis included inferential and descriptive statistics. Descriptive statistics included frequencies and measures of tendency mainly mean. Inferential statistics include correlation and regression analysis. The tool for data analysis was Statistical Package for Social Sciences (SPSS) version 20 program. The results were presented using tables and pie charts to give a clear picture of the research findings.Results: Results also led to the conclusion that management information system of the bank has been crucial in assisting employees to enhance their performance and productivity.  It was possible to conclude that that the relationship between information technology management and non-performing loans is negative and significant.  The findings imply that information technology has significant negative effect on non-performing loans.Policy recommendation: it is recommended that staff competence be emphasized in the banks as it has an effect on the overall achievement of effective debt collection practices. Therefore the management is urged to encourage sharing of potentially sensitive information on costs, quality, and productivity on financial performance with other employees.
THE MODERATING EFFECT OF SENSITIVITY TO MARKET RISK ON INTERNAL FACTORS AFFECTING FINANCIAL PERFORMANCE OF SAVINGS AND CREDIT SOCIETIES IN KENYA
Authors: Barus Jane J. , Muturi Prof. Willy , Kibati Dr. Patrick , Koima Dr. Joel
Published: September 2020

Purpose: The purpose of this study was to establish the moderating effect of sensitivity to market risk on internal factors affecting financial performance of savings and credit societies in Kenya.

Methodology: The study employed an explanatory research design. The target population was 83 registered deposit taking SACCO’s in Kenya that have been in operation for the last five years. The sample size for the study was all 83 SACCOs that have remained in existence since 2011-2015. Census methodology was used in the study.  Both primary and secondary sources of data were employed.  Multiple linear regression models were used to analyze the data using statistical package for the social sciences (SPSS) and STATA. Descriptive and inferential analysis was conducted to analyze the data. The data was presented using tables and graphs.

Results: The moderation results indicated that the interaction effect of sensitivity to market risk on the relationship between the independent variables (except management efficiency) and dependent variable was significant. Since the calculated p value of the interaction was 0.000<0.05, and thus sensitivity to market risk has a statistical significant moderating effect on internal determinants of financial performance of savings and credit societies in Kenya.

Unique contribution to theory, practice and policy: The study recommended that SACCOs should monitor the variations in market risks, especially interest rates and inflation rates. These macroeconomic factors tend fluctuate often and, hence it’s important for the organizations to observe them.
EFFECT OF TOTAL CONTRIBUTION ON FINANCIAL PERFORMANCE OF PENSION SCHEMES IN KENYA: A SURVEY OF PENSION SCHEMES IN KENYA
Authors: Ichingwa Beatrice I. , Mbithi Dr. Shedrack M.
Published: September 2020

Purpose: Financial performance of pension funds in Kenya is wanting and thus, raises doubts whether they can be able to ensure access to regular or lump sum income for retirees. The pension should provide an adequate replacement income for the remaining life of the member or partner and remove the risk that the member outlives the resources. Poor performance of pension schemes jeopardizes this role and hence the retired people will not be able to have high degree of retirement income security. Therefore, this study sought to analyze the effect of total contribution on financial performance of pension schemes in Kenya.

Methodology: The target population for this study was all the registered occupational pension schemes in Kenya which according to the Retirement Benefits Authority report are 818 by the end of the year 2016. Random sampling method was applied to come up with the sample size of 261 registered occupational retirement benefits schemes. The study used secondary data which was analyzed using inferential and descriptive statistics.

Results: The study findings established that total contribution has a positive and significant effect on financial performance of pension schemes.

Policy recommendation: The study recommends that Pension Schemes in Kenya should invest more in systems to recruit more members to increase the total contributions as it positively affects financial performance.
Effects of Interest Rate on Credit Access of Small and Medium Enterprises in Garissa County
Authors: Maalim Abdi Mohamed , Gikandi Dr. Joyce
Published: September 2020

Purpose: The main purpose of the study was to assess the effects of interest rate on credit access of small and medium enterprises’ in Garissa County.Methodology: A descriptive survey was employed in this study. The target population of this study was 10 SACCOs and 150 SMEs registered within Garissa County. Primary data was collected from respondents via structured questionnaires. The descriptive statistics was analyzed using the Statistical Package for Social Sciences (SPSS) Version 20.0 and presented in the report in the form of tables, bar charts and graphs. Correlation and regression analysis was done to establish the relationship between the variables.Results: The results showed that interest rate policy was significantly related to credit access since its p-value (0.000) was less than the significance level of 0.05. The findings implied that a change in interest rate policy by one unit could result to positive variation of 0.70 units in credit access.Unique contribution to theory, practice and policy: Based on the study findings, the study concluded that SACCO’s interest rate policy affect SMEs accessibility to credit. The study recommended that SACCOs should consider revising their policy on interest rate charged. The study also recommended that County government should intervene to ensure that SMEs have access to financial services to enable them contribute to development and employment creation. The study validates the Credit access theory and its applicability in financing SME’s firms.
INVENTORY CONTROLS AND FINANCIAL PERFORMANCE OF GARISSA COUNTY GOVERNMENT, KENYA
Authors: Nur Mohamed Hussein , Koori Dr Jeremiah
Published: September 2020

Purpose: The purpose of the study was to examine inventory controls and financial performance of Garissa county government, Kenya.

Methodology: The study adopted a descriptive research design. The target population of the study was all the 250 employees in the Garissa county treasury department. The sample size was 70 employees in the Garissa county treasury department who was selected using stratified random sampling. Primary data was collected through the administration of the questionnaires.

Results: The study found that that inventory recording have a positive and a significant effect on financial sustainability. The study also found that stock taking has a positive and a significant effect on financial sustainability. Also the study found that E-procurement had a positive and a significant effect on financial sustainability. Lastly, the study found that inventory management training has a positive and a significant effect on financial sustainability.

Unique contribution to theory, practice and policy: The study recommends that the county governments adopting e-procurement ought to scale down on traditional procurement activities if the benefits of e-procurement are to be realized. Additionally, it is recommended that county governments should focus more on streamlining e-tendering, e-requisitioning and e-sourcing because a strong and significant relationship exists between those e-procurement processes and procurement performance in supermarkets.
EFFECT OF INVESTMENT DIVERSIFICATION ON FINANCIAL PERFORMANCE OF AGRICULTURAL FIRMS LISTED AT NAIROBI SECURITIES EXCHANGE KENYA
Authors: Wanyonyi Rebecca Nasimiyu
Published: September 2020

The general objective of study was to examine investment diversification effect on the financial performance of agricultural firms listed at NSE. The study employed descriptive research design. The study population consisted of seven listed agricultural firms at NSE. The study employed a census approach because of the small number of agricultural listed firms at the NSE. Secondary panel data was used for a period covering seven years (2011-2017).R squared (coefficient of determination) was 52.80%. which showed that investment diversification explain 52.80% of the dependent variable variations that is financial performance The study also found that horizontal diversification, concentric diversification, conglomerate diversification and vertical diversification had a positive relationship with financial performance. The study suggested that firms should look for better avenues to mitigate the risk of doing business or their operations. Through diversification, a firm is not dependent on a limited number of products, locations, or markets in order to remain competitive and survive in the dynamic economic environment.
A Study On How Women Balances Job and Family in the Wake of Welfare Room
Authors: Pramanik Abhishikta , Veeragandham Mounika , Gundu Suman
Published: September 2020

Work life balance majorly depends upon the way we prioritize our tasks and execute them. In current day technology-based ecosystem with the tremendous pressure by employers on workforce resulted in loss of significance of work life balance. Work life balance is a vital aspect of a healthy work environment. (Alankohil, 2018). The imbalance of professional and personal lives seriously impacts the individual, which may sometimes lead to chronic stress and mental depression. In this paper we highlight the challenges associated in managing the work life balance.
Geomorphic Classification and Assessment of Mangrove Degradation in the Henry’s and Patibania Island, South Western Sundarban
Authors: Mukherjee Debasmrity , Paul Ashis Kumar
Published: September 2020

The coast of Henry's island, extending from Saptamukhi River in the east to Bakkhali River in the West. In the hot and humid climate of the Sundarban, a negligible input of fresh water through tidal creeks, high evaporation rate at the surface area are the probable reasons behind the evolution of Hypersaline patches of Henry's and Patibunia Island. The dense salt patches develop in the abandoned portion of the surface then sinks and move out of the tidal estuaries as subterranean flow or a bottom current to make the environment more saline. Development of Saltpan is one of the major hindrances for the growth of mangroves and hampers the ecological balance of Sundarban. Present paper attempts to highlight- I) To study and identification of Geomorphological settings of both island. ii) Analysis of Physico-chemical properties of hyper saline soil. iii) Identification of hyper-saline patches and their impact on mangrove degradation. Application of remote sensing technique and GIS analysis help to find out the relationship between mangrove degradation and salinity within the islands area in the last few decades. Development of hyper saline patches and changing environmental parameters are how much responsible for the mangrove degeneration process are major issues of this paper. The Forest Department has attempted to restore the growth of mangrove and improve fragile ecosystem but without understanding the geomorphology and environmental condition, it is not possible to implement proper managemental strategies for wetland restoration process.
The Case of Qualitative Genetics in Fish
Authors: Tariq Safaa
Published: September 2020

Character inheritance or heredity is the inheritance of traits from parents to their children (offspring). The event or process by which a cell of an organism tends to become or possess the characteristics of its parents. The discovery of recombinant DNA opened up developments in genetic engineering. Genetic engineering technology provides a lot of hope for us in various areas of need including gene therapy efforts. Inheritance is the traits or traits of living things that are passed down from generation to generation or passed down from parent to offspring. The traits of a living being are inherited through male sex cells and female sex cells. Normal pigmented goldfish are mated with yellow-striped goldfish on the dorsal spine to produce 100% fish with yellow lines on the dorsal spine.
Muslim personality: Study of the Concept of Personality Structure and Psychological Struggles
Authors: Mabrur Haseeb
Published: September 2020

This article discusses Muslim personality from the aspects of Personality Structure and Psychological Struggles. In Islam the Muslim personality is synonymous with Islamic morals, it is a harmonious blend of the system of the heart, reason, and lust that causes behavior and is a characteristic of Muslims. Because of that, the characteristic of a Muslim personality is that he always keeps his heart to obey Allah so that he always gets his light and keeps away from all his prohibitions which are human excrement. The structure of the Muslim personality includes three substances, namely body or body, spirit or spirituality, and nafsani or soul, the soul itself consists of the heart, reason, and lust. While lust consists of lust, anger, and muthmainah. All of these are the structures of Islamic personality, which if the system works well all will form the personality of a Kamil or a complete human being who is calm, always does good, tawakkal, and avoids despicable traits.
VP 7 De Kleine Oorlog_KRO/ Scholtens
Authors: Vermeer Jaap
Published: September 2020

Fragment uit ‘De kleine oorlog’ , KRO radio documentaire van journalist Jaap Vermeer. Dit werd uitgezonden in juli en augustus 1983.

Vermoedelijk is hier veteraan Gerard Weydam aan het woord.
VP 23 Last van de oorlog
Authors: scagliola stef
Published: September 2020

Proefschrift over de verwerking van de strijd in Indonesie 1945-1949 en het geweld dat door de Nlse strijdkrachten is uitgevoerd.
Influence of temporally varying weatherability on CO2-climate coupling and ecosystem change in the late Paleozoic
Authors: Richey Jon D. , Montañez Isabel P. , Goddéris Yves , Looy Cindy V. , Griffis Neil P. , DiMichele William A.
Published: September 2020

Abstract. Earth's penultimate icehouse period, the late Paleozoic ice age (LPIA), was a time of dynamic glaciation and repeated ecosystem perturbation, which was under conditions of substantial variability in atmospheric pCO2
and O2. Improved constraints on the evolution of atmospheric
pCO2 and O2∕CO2 ratios during the LPIA and its
subsequent demise to permanent greenhouse conditions are crucial for
better understanding the nature of linkages between atmospheric
composition, climate, and ecosystem perturbation during this time. We
present a new and age-recalibrated pCO2 reconstruction for
a 40 Myr interval (∼313 to 273 Ma) of the late Paleozoic
that (1) confirms a previously hypothesized strong
CO2–glaciation linkage, (2) documents synchroneity between
major pCO2 and O2∕CO2 changes and compositional
turnovers in terrestrial and marine ecosystems, (3) lends support for
a modeled progressive decrease in the CO2 threshold for
initiation of continental ice sheets during the LPIA, and (4)
indicates a likely role of CO2 and O2∕CO2
thresholds in floral ecologic turnovers. Modeling of the relative role
of CO2 sinks and sources active during the LPIA and its
demise on steady-state pCO2 using an intermediate-complexity climate–carbon cycle model (GEOCLIM) and comparison to the new
multi-proxy CO2 record provides new insight into the
relative influences of the uplift of the Central Pangean Mountains,
intensifying aridification, and increasing mafic rock to granite rock
ratio of outcropping rocks on the global efficiency of CO2
consumption and secular change in steady-state pCO2
through the late Paleozoic.
On the phenomenon of the blue Sun
Authors: Wullenweber Nellie , Lange Anna , Rozanov Alexei , von Savigny Christian
Published: September 2020

Abstract. This study examines the cause of the blue colour of the Sun as observed after the eruption of Krakatoa in 1883 as well as other volcanic eruptions or massive forest fire events. Aerosol particles, e.g., volcanic ash or products of biomass burning are believed to be able to modify the spectral distribution of transmitted solar radiation making it appear blue or green to a human observer. Previous studies already showed that narrow aerosol particle size distributions with radii on the order of about 500 nm can lead to anomalous scattering, i.e., scattering cross sections increasing with increasing wavelength in the visible spectral range. In this work we treat the effect of Rayleigh scattering on the shape of the transmitted solar spectrum correctly employing radiative transfer (RT) simulations with the SCIATRAN RT-model. The colour associated with solar transmission spectra is determined based on the CIE colour matching functions and CIE chromaticity values. It is shown that a blue Sun can be simulated for aerosol optical depths (at 550 nm) of about τ = 0.5 (or higher) if Rayleigh scattering is taken into account. Without considering Rayleigh scattering – as in most of the previous studies – a blue Sun is in principle produced with aerosol optical depths as low as about τ = 0.1 (at 550 nm), if the aerosol particle size distribution is chosen to maximize anomalous scattering in the visible spectral range. It is demonstrated that Rayleigh scattering – as expected – has a strong impact on the transmission spectrum, particularly at low solar elevation angles, and needs to be considered for a correct determination of the perceived colour of the Sun. We also test the hypothesis that the blue Sun after the eruption of Krakatoa was caused by large abundances of water vapour in the atmosphere, as proposed in earlier studies. In addition, we present a case study on a particularly noteworthy blue-Sun-event in the past, i.e., the one related to the large Canadian forest fires in September 1950.
Gap-Free Global Annual Soil Moisture: 15 km Grids for 1991–2018
Authors: Guevara Mario , Taufer Michela , Vargas Rodrigo
Published: September 2020

Abstract. Soil moisture is key for quantifying soil-atmosphere interactions. We provide a soil moisture pattern recognition framework to increase the spatial resolution and fill gaps of the ESA-CCI (European Space Agency-Climate Change Initiative v4.5) soil moisture dataset, which contains more than 40 years of satellite soil moisture global grids with a spatial resolution of ~27 km. We use terrain parameters coupled with bioclimatic and soil type information to predict the finer-grained satellite soil moisture. We assess the impact of terrain parameters on the prediction accuracy by cross-validating the pattern recognition of soil moisture with and without the support of bioclimatic and soil type information. The outcome is a new dataset of gap-free global mean annual soil moisture and uncertainty for 28 years (1991–2018) across 15 km grids. We use independent in situ records from the International Soil Moisture Network (ISMN, n = 13376) and in situ precipitation records (n = 4909) only for evaluating the new dataset. Cross-validated correlation between observed and predicted soil moisture values varies from r = 0.69 to r = 0.87 with root mean squared errors (RMSE, m3/m3) around 0.03 and 0.04. Our soil moisture predictions improve: (a) the correlation with the ISMN (when compared with the original ESA-CCI dataset) from r = 0.30 (RMSE = 0.09, ubRMSE = 0.37) to r = 0.66 (RMSE = 0.05, ubRMSE = 0.18); and (b) the correlation with local precipitation records across boreal (from r =
Modeling of land-surface interactions in the PALM model system 6.0: Land surface model description, first evaluation, and sensitivity to model parameters
Authors: Gehrke Katrin Frieda , Sühring Matthias , Maronga Björn
Published: September 2020

Abstract. In this paper the land-surface model embedded in the PALM model system is described and evaluated against in-situ measurement data in Cabauw. For this, two consecutive clear-sky days are simulated and the components of surface energy balance, as well as near-surface potential temperature, humidity and horizontal wind speed are compared against observation data. For the simulated period, components of the energy balance agree well during day- and nighttime, and also the daytime Bowen ratio agrees fairly well compared to the observations. Although the model simulates a significantly more stably-stratified nocturnal boundary layer compared to the observation, near-surface potential temperature and humidity agree fairly well during day. Moreover, we performed a sensitivity study in order to investigate how much the model results depend on land-surface and soil specifications, as well as atmospheric initial conditions. By this, we find that a false estimation of the leaf area index, the albedo, or the initial humidity causes a serious misrepresentation of the daytime turbulent sensible and latent heat fluxes. During night, the boundary-layer characteristics are mostly affected by grid size, surface roughness, and the applied radiation schemes.
African Easterly Waves in an Idealized General Circulation Model: Instability and Wavepacket Diagnostics
Authors: White Joshua , Aiyyer Anantha
Published: September 2020

Abstract. We examine the group dynamic of African easterly waves (AEW) generated in a realistic, spatially non-homogeneous African easterly jet (AEJ) using an idealized general circulation model. Our objective is to investigate whether the limited zonal extent of the AEJ is an impediment to AEW development. We construct a series of basic states using global reanalysis fields and initialize waves via transient heating over West Africa. The dominant response is a localized wavepacket that disperses upstream and downstream. The inclusion of a crude representation of boundary layer damping stabilizes the waves in most cases. In some basic states, however, exponential growth occurs even in the presence of damping. This shows that AEWs can occasionally emerge spontaneously. The key result is that the wavepacket in almost all cases remains within the AEJ instead of being swept away. Drawing from other studies, this also suggests that even the damped waves can grow if coupled with additional sources of energy such as moist convection and dust radiative feedback. The wavepacket in the localized AEJ appears to satisfy a condition for absolute instability, a form of spatial hydrodynamic instability. However, this needs to be verified more rigorously. Our results also suggest that the intermittent nature of AEWs is mediated, not by transitions between convective and absolute instability, but likely by external sources such as propagating equatorial wave modes.
Next Generation Community Leaders Initiative: Collaborating With Youth to Develop Leaders and Healthier Communities
Authors: Atkins Robert L. , Hart Daniel , Altman Susan
Published: September 2020

Central to addressing the social determinants of health and challenges to health equity in the United States is the growing acknowledgement among solution seekers of the importance of cross-sector collaborators and partners. Youth are an underutilized and overlooked partner, especially in vulnerable urban communities, who bring diverse perspectives on their communities. Provided the opportunity and resources (e.g., coaching, compensation, and connections), youth can add value as partners to solve problems and achieve goals to benefit their communities. In this paper we review and discuss the Next Generation Community Leaders initiative (NGCL) a $2.8 million initiative funded by New Jersey Health Initiatives, the statewide grantmaking program of the Robert Wood Johnson Foundation. We also describe findings from an independent evaluation of NGCL that explored how investments in youth through youth-serving organizations benefitted the youth who participated and increased health equity in their communities. Finally, we share 5 principles of youth engagement that we identified through our work as practitioners and scholars.
Build Your Future: Connecting Career Exploration and Postsecondary Education
Authors: Shelstad Nancy , Johnson Carrie , Dolecheck Suzann
Published: September 2020

Many factors perpetuate the low go-on rate in Idaho, and many Idaho youth do not look to postsecondary education as an obtainable future, though evidence predicts Idaho’s job market will require more postsecondary degrees. Therefore, the goal of the Idaho 4-H Build Your Future Program is to cultivate relationships with Idaho youth that would otherwise not seek postsecondary education. The program provides youth with the opportunity to explore career options, visit a college campus, and visualize themselves as capable, competent adults with a quality education, thus inspiring more youth to consider pursuing advanced career paths. Site facilitators across Idaho led groups of youth in 8th through 12th grades through the program. A pre–post retrospective survey of the 2018 program indicates that youth are learning more about postsecondary education options and how to pay for it. In the survey, 87% of youth indicated that they understand the different requirements for postsecondary degrees and certifications, and 77% indicated that they have created a plan to pay for their postsecondary education. The program is raising awareness of potential solutions for moving forward with postsecondary education options.
Youth Practitioners Can Counter Fascism: What We Know and What We Need
Authors: Arbeit Miriam R. , Burnham Sarah L. F. , De Four Duane , Cronk Heather
Published: September 2020

Fascist, White nationalist, and misogynist groups are actively recruiting adolescent followers both online and in person. Youth development practitioners can play an important role in mitigating the influence of fascist ideologies on young people’s behavior and reducing the proliferation of youth-perpetrated harassment and violence. In this paper, we present a theoretical integration that draws on empirical research from multiple disciplines and youth development best practices to examine how youth practitioners can counter fascist recruitment of youth. There is much that youth development researchers and practitioners already know and do, or have the capacity to learn and do, that can mitigate the threat of fascist recruitment and deter young people from developmental trajectories leading them towards harmful ideologies and actions. In order to support youth development practitioners in effectively embodying this potential, we detail 3 sets of activities: (a) immunizing youth to reduce susceptibility to fascist recruitment, (b) intervening in fascist recruitment of specific youth, and (c) counter-recruiting youth into community organizing for social justice. For each set of activities, we describe the goals of each component, propose concrete actions it may entail, and highlight existing research and best practices in the field that can be applied to this current challenge. We then propose next steps in research–practice integration to further improve relevant strategies and point to existing resources for supporting youth in resisting fascist recruitment.
The Intersectional Challenges of Indigenous Women's Leadership
Authors: Ryan Tess
Published: September 2020

This article investigates, from the findings of previous doctoral research, the intersectional challenges that ultimately contribute to developing and determining the strong voices of Indigenous women's leadership in the Australian context. Utilizing Indigenous women's standpoint theory as the guiding frameworks for the research, 20 Indigenous women were interviewed as part of a broader project investigating Indigenous women's leadership. A number of themes emerged in understanding what it means to be an Indigenous woman leading in the present day. The article concludes that Indigenous Australian women face unique challenges in their leadership trajectory and attempts to reframe some of those challenges into opportunities.
The Historic Importance of the Koala in Aboriginal Society in New South Wales, Australia: An Exploration of the Archival Record
Authors: Cahir Fred , Schlagloth Rolf , Clark Ian D.
Published: September 2020

The principal aim of this study is to provide a detailed examination of nineteenth- and early twentieth-century archival records that relate to New South Wales Aboriginal peoples' associations with koalas and gain a greater understanding of the utilitarian and symbolic significance of koalas for Aboriginal communities as recorded by colonists during the early period of colonization. Anthropological discussions about the role and significance of koalas in Australian Aboriginal society have been limited, some sources are unreliable and interpretation is at times divisive. Many scholars have previously highlighted how using only historical sources as its reference point it is difficult to discern with great specificity that Aboriginal peoples in other regions of New South Wales commonly ate the koala and used its skin. Through a critique of historical sources, we demonstrate that the ethno-historical evidence is inconclusive as to whether they were an integral food source for much of the time period covered by this paper in the area now called the state of New South Wales. Furthermore, this study demonstrates that the extent of their use varied across regions and between tribal groups and was likely to have been traditionally associated with lore specific to certain cultural groups, and may have involved dreaming stories, and gendered roles in hunting and resource use, and other aspects of spiritual belief systems.
Accumulation, Cultural Capital, and the Native American Graves Protection and Repatriation Act
Authors: Sciullo Nick J.
Published: September 2020

Museums have long been important to cultural understanding as well as sites of cultural conflict. One of the issues that is most pressing and straddles the expanse of the cultural understanding/conflict spectrum is Native American remains in the United States. A recent Department of Interior rule clarifying the Native American Graves Protection and Repatriation Act has strengthened the rights of Indian tribes, Native Hawaiian organizations, and lineal descendant by making clearer their rights and their ability to ask questions of museums holding certain Native American remains and artifacts. I argue that a Marxist perspective can help explain the rule, and that such an explanation may be a foundation for improving ongoing discussions about Native American remains and artifacts in museums. Through a Marxist museology, I unpack the ways in which museums continue to function under a logic of capital accumulation despite the rule's necessary corrective.
First Peoples and Demographic Change in Australia: Was the Constitutional Statement of Recognition Too Easily Discarded?
Authors: Radavoi Ciprian Nicolae
Published: September 2020

First Peoples in Australia have rejected a constitutional statement of recognition, preferring instead a constitutional “Voice.” I look back at the discarded solution and I discuss its opportunity (would constitutional recognition really have meant surrender?), feasibility (would it really have not gathered enough votes at the referendum?), and necessity.
La innovación de las empresas turísticas en El Salvador
Authors: Portillo de Reyes Rocío Estéfani , Quintana García Víctor Hugo , Torres de Acevedo Ada Roxana
Published: September 2020

A nivel mundial, el sector turístico aumenta año con año el volumen de personas que viajan y el monto que invierten; El Salvador no es la excepción. El país ha potenciado sus esfuerzos con políticas, programas e inversión para apoyar al desarrollo del sector. Una estrategia para las empresas es innovar para mejorar su competitividad en el mercado, por ello se realizó una investigación descriptiva que evaluó la temática en cuatro áreas: productos y servicios; procesos, organización y marketing. El objetivo de la investigación fue estudiar los esfuerzos que realizan las empresas en el tema de innovación. Para ello se consultó a empresarios del sector a fin de elaborar un diagnóstico de las actividades relacionadas a la temática y sus fuentes de conocimiento. Se identificaron dos principales barreras para innovar: falta de recursos financieros y el alto costo de inversión.
Analysis of Fraudulent Financial Reporting With the Role of KAP Big Four as a Moderation Variable: Crowe's Fraud's Pentagon Theory
Authors: Sari Maylia Pramono , Pramasheilla Nindya , - Fachrurrozie , Suryarini Trisni , Pamungkas Imang Dapit
Published: September 2020

The purpose of this study is to provide empirical evidence of pentagon fraud risk factors sush as financial targets, financial stability, number of audit committee members, nature of industry, change in auditors, auditor opinion, change in director, proportion of the independent commissary, frequent number of CEO pictures, and CEO duality on fraudulent financial reporting with KAP big four as a moderating variable. The samples in this study were all state-owned companies listed on the Indonesia Stock Exchange in 2014-2018. The purposive sampling technique was used in sampling so that 55 companies were obtained. This study uses logistic regression analysis techniques with SPSS version 26. The results of the study indicate that financial stability and the auditor's opinion influence the fraudulent financial reporting. However, financial targets, number of audit committee members, nature of industry, change in auditors, change in director, proportion of the independent commissary, frequent number of CEO pictures, and CEO duality not effect on fraudulent financial reporting.
The Volume of Issuance of Government Islamic Securities SR-007 Series, 2015–2018
Authors: Shintyawati Rima Ayu , Doktoralina Caturida Meiwanto , Nurhasanah Nurhasanah , Anah Sri
Published: September 2020

In Islamic finance, Sukuk instruments are similar to the bond market in conventional finance and are intended to increase long-term investment capital. However, according to Sharia, Sukuk means there is no uncertainty (Garar), interest (usury) and gambling (Maisir).This is also new in the financial market in Islamic Bank. The government uses Sukuk as an instrument for financing the state budget, and Sukuk financing has contributed to the development and financing of state projects. The amount of Sukuk issuance volume is influenced by external factors such as macroeconomic conditions and internal factors, namely prices and yields of Sukuk. The problem is whether inflation, exchange rates, Sukuk prices and returns affect the volume of Sukuk issuance. Therefore, this research aims to determine the effect of macroeconomic variables (inflation and exchange rates), Sukuk prices and Sukuk yields on the volume of Retail Sukuk issuance in Indonesia, using the Vector Error Correction Model (VECM) research model and the assistance of econometrics EViews 9. The data used in this study are time-series data from April 2015 to March 2018, with a research sample of Retail Sukuk with the latest maturity in March 2018, namely Retail Sukuk SR-007 series. The results of the study show that the inflation and price variables have a long-term significant influence on the volume of Retail Sukuk SR-007 issuance and only yield variables that do not influence both the long- and short-term, while the exchange rate variable has significant long- and short-term effects.
Determinants of ICO Investment Decision: An Exploratory Factor Analysis
Authors: Ayarci Nurettin , Birkan Ayse Ozden
Published: September 2020

An Initial Coin Offering (ICO) is a funding mechanism used by projects to sell their crypto-token in exchange for Bitcoin, Ether, etc. It is the counterpart of the Initial Public Offering in the new digital currency economy. ICOs help projects to be funded in a short time with a high-profit margin.The primary purpose of this study is isolating the principal factors that affect the decision to invest in an ICO. A large array of potential signals, consisting of promotion and marketing effects, investor motivation, founder team effects, whitepaper and ICO specific factors, are considered in an online survey and the responses are analyzed using Exploratory Factor Analysis.The results of the analysis reveal five composite principal factors that determine the decision to invest in an ICO. These five principal factors are the ICO whitepaper, websites for finance news and ICO listings, ICO project sector and founder, ICO project team and social media. Our findings provide a perspective to both investor and ICO founders about which factors to prioritize when deciding to launch an ICO or to invest in one.
Cognitive Moral Development, Organizational Situation and Ethical Decision Making in Business and Accounting
Authors: Habbe Abdul Hamid , Kusumawati Andi , - Alimuddin , Rura Yohanis , Muda Iskandar
Published: September 2020

This study examines the effect of the interaction between cognitive moral development (pragmatic, accommodating, and autonomous) and an organizational situation (agency and stewardship) in business ethical decision making (earnings management and expropriation). This research employed a laboratory experiment design of full factorial factor 3x2 between-within subjects.There were 97 postgraduate students of Hasanuddin University that acted as participants. Data were analyzed by ANOVA and t-test. The results showed that the level of cognitive moral development is positively related to the degree of ethical decisions in accounting and expropriation. The higher the level of cognitive moral development, the more managers act ethically in decisions relating to accounting and expropriation. Meanwhile, the agency and stewardship situation have no effect on the differences in ethical decision making both in accounting and expropriation. Similarly, the exposure to an organizational situation has no impact on the relationship between levels of cognitive moral development and ethical decision making.The assumption stating that cognitive moral development of each participant has been an anchor and not easily changed to the different or the opposite situations is empirically proven.
Air Flow Model for Mixed-Mode and Indirect-Mode Natural Convection Solar Drying of Maize
Authors: Simate Isaac N.
Published: September 2020

An air flow model for mixed-mode and indirect-mode natural convection solar drying of maize to help understand the factors that influence air flow in the dryer is presented. Temperatures at various sections of the dryer obtained from drying experiments were input to the air flow model to predict the respective thermal buoyancies. The air flow rate was determined by balancing the sum of the buoyancy pressures with the sum of the flow resistances in the various sections of the dryer. To validate the model, the predicted air flow was compared with measured air flow from experiments. For both the mixed-mode and indirect-mode, the biggest driver of the air flow is the thermal buoyancy created in the collector, while the grain bed is the dominant pressure drop. Thermal buoyancy on top of the grain bed is largely responsible for the variation in air flow, translating into low mass air flow during the early stages of drying when grain moisture is high, and higher air flow in the later stages when grain moisture is low. The heating of the grain bed by direct radiation in the mixed-mode translates into a slightly higher air flow rate than the indirect-mode. The implications are that a thinner grain bed results in shorter drying time as it has a higher air flow rate than a thicker one. To mitigate the low air flow at the early stages of drying, the collector length should be appropriately designed for a desired air flow.
Perfiles de población y uso de los transportes motorizados. Evidencias desde el campus de la Universitat Autònoma de Barcelona (UAB)
Authors: Maciejewska Monika , Miralles-Guasch Carme , Marquet Oriol
Published: September 2020

La ubicación suburbana del campus de la UAB implica que el 94,2% de la comunidad universitaria usa el transporte motorizado en el desplazamiento cotidiano a su lugar de estudio o trabajo. Al tratarse de unos desplazamientos definidos por un mismo motivo y un único destino, se facilita el análisis de la influencia que el género y la edad ejercen en la utilización de los medios de transporte, especialmente en la elección entre el transporte público y el privado. Este artículo analiza el reparto modal y los principales motivos de elección del modo de transporte de acceso al campus universitario de la UAB. Se encuentran diferencias significativas entre alumnado y personal (docente y administrativo), y también entre hombres y mujeres. Una comprensión profunda del uso de los distintos modos de transporte motorizado con relación a diferentes grupos poblacionales es fundamental para el diseño y la implementación de políticas públicas dirigidas a la reducción de los transportes menos sostenibles.
NITROGEN MANAGEMENT – AN IMPORTANT DETERMINANT OF SUSTAINABLE AGRICULTURE
Authors: Wrzaszcz Wioletta , Kopiński Jerzy
Published: September 2020

The aim of the paper is to identify changes in nitrogen management in individual agriculture and result assessment in the context of sustainable development. The paper showed the essential elements of nitrogen balancing on agricultural area. Research was conducted at a national as well as voivodship level, making it possible to determine the scale of diversity of regional nitrogen management in individual agriculture and verify the regional divergence process in this scope. Analysis was based on data collected during the Farm Structure Survey in 2007 and 2016 prepared by the Statistical Office in Olsztyn, for individual farms with at least 1 ha of UAA in GAEC. The period of research captured the trend of changes in nitrogen management on farms over a 10 year-period. Nitrogen gross balance was calculated on the basis of OECD and EUROSTAT methodology. The results indicated the need to improve nitrogen management to optimize it in relation to crop nutritional needs and local soil conditions. Not only environmental considerations but, above all, economic ones, are an important prerequisite for increasing farmer interest in such activities. Regional diversification of nitrogen economy is progressing, indicating an ongoing divergence (polarization) process. This process is the result of a number of different factors, including organizational and environmental ones.
ENVIRONMENTAL EFFICIENCY OF ROOT CROP CULTIVATION
Authors: Żyłowski Tomasz , Kozyra Jerzy
Published: September 2020

In this study environmental efficiency of main root crop (sugar beets and potatoes) cultivation in Poland is evaluated. Survey data from 62 sugar beet and 74 potato farms in the years 2016 and 2017 were used for analysis. To assess efficiency, the slack based Data Envelopment Analysis model (SBM-DEA) was used, where greenhouse gas emissions were assumed as undesirable output. The reasons for inefficiency in cultivation were explained using the fractional regression model (FRM), with habitat and organizational conditions as independent variables. Differences in the structure of greenhouse gas emissions from the crops under study were indicated as a result of differences in technology used at each farm. The estimated average carbon footprint on the analysed farms for sugar beet cultivation was 0.057 (±0.042) kg CO2e/kg and 0.13 (±0.17) kg CO2e/kg for potato cultivation. The obtained results indicate that effective farms growing sugar beet emit, on average, 14.5% less greenhouse gases, achieving a slightly higher yield. In potato cultivation, this reduction is 15.3% with a 27% increase in yield. It has been shown that weather conditions and the economic size of farms can significantly affect the environmental efficiency of both analysed crops.
Non-financial key performance indicators: regulations and guidelines versus business practice
Authors: Krasodomska Joanna , Zarzycka Ewelina
Published: September 2020

According to Directive 2014/95/EU, large public interest entities (PIEs) must disclose, i.a., a description of their business model, policies regarding environmental, social and employee matters, as well as non-
financial key performance indicators (KPIs). The aim of the paper is to identify the practices of large PIEs operating in Poland as regards non-financial KPIs disclosures and to recognize any regularities among them. Our sample consists of 169 public companies that are required to provide non-financial dis-closures according to the Act on Accounting. The data was hand-collected from non-financial statements (reports) in 2019. The main research method is content analysis. The data was examined using cluster analysis. Research findings indicate that although companies present KPIs in a very diverse way, some regularities can be observed. Two groups of PIEs have been identified: (1) those that reveal KPIs on oper-ational and social activities, and (2) those that report environmental and employee indicators. Further analysis made it possible to identify companies that focus on reporting KPIs on (1) the environment, (2) operating activities, and (3) with generally moderate disclosure levels of non-financial KPIs in operational, environ-mental, and social areas. The results of the research increase knowledge in the field of reporting of non-financial information by large PIEs and are of practical importance for companies themselves, as well as for institutions and organizations which deal with corporate reporting in Poland.
Muslim auditors’ ethics
Authors: Czerny Małgorzata
Published: September 2020

The article discusses Islamic ethics and the impact it has on the professional ethics of Muslim auditors. Based on studies of the available literature on the subject and the Qur’an, the paper identifies the source of Muslim ethics and indicates that its perspective is slightly different from the perspectives known in the West. It also identifies the ethical principles which should be followed by a Muslim auditor. The analysis of the sources indicates that Islamic ethics and the understanding of certain principles and rules in Mus-lim countries differ (for cultural and religious reasons) from the perspective commonly adopted in other countries, hence the belief that it is necessary to create their own code of ethics for professionals, such as auditors. Attempting to assess how cultural norms affect professional ethics, based on a selected example of professional audit practitioners in Muslim countries, the article may be a prelude to further research in this direction, not necessarily in relation to the Islamic cultural circle.