bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Inflasi Dan Pertumbuhan Ekonomi Terhadap Tingkat Pengangguran Di Indonesia Periode 2001-2017
Authors: Aulia Rts. Ivo Tri , Hodijah Siti , Umiyati Etik
Published: February 2021

The creation of jobs as a real impact of development policies that have been implemented in determining the success of economic development that occured in a country. The purpose of this study is to determine the effect of inflation and economic growth on the unemployment rate in Indonesia. The type of data used in this study is secondary data in the form 2001-2017 in Indonesia, with a method of multiple linear regression data analysis and analysis of development models. The results of the study with a significant level of 10% indicate that Simultaneously the variables of inflation and economic growth have a significant effect on the variable unemployment rate in Indonesia. In fact, economic growth variables have no significant effect on the unemployment rate while the inflation variable has a significant effect on the unemployment rate. R-square 0.280170, this means that the unemployment rate in the period 2001-2017 in Indonesia is influenced by inflation and economic growth while the rest is explained by other factors not discussed in this model. The results of the analysis in development show that the inflation and economic growth variables experience fluctuating developments.
Analisis pola konsumsi rumah tangga pekerja wanita di Kota Jambi
Authors: Sinambela Inda Pati , Zulfanetti Zulfanetti , Umiyati Etik
Published: February 2021

This study aims to determine the expenditure of household consumption of female workers in Jambi City which is influenced by several factors. This research was conducted using a sampling technique that is purposive sampling. The data used in this study were obtained from a questionnaire about household consumption of female workers in Jambi city. The data method analysis used multiple linear regression analysis to determine the effect of wife's income, husband's income, education and the number of family dependents on household consumption of female workers in the city of Jambi. Based on the normality test, the multicollinearity test, and the heteroscedasticity test there were no deviations from the classical assumptions. The results of the research showed that simultaneously the wife's income, husband's income, education and the number of family dependents significantly influence the household consumption of female workers. The partial results showed that the variable of wife's income, husband's income and the number of family dependents have a significant effect, while education has no significant effect on household consumption expenditure of female workers in Jambi City. R-square value of 91.75%, showed that household consumption can be explained by research variables of 91.75%.
Pengaruh sadar wisata, kemenarikan fasilitas dan jarak terhadap minat berkunjung kembali pada objek wisata Merangin Garden di Kabupaten Merangin
Authors: Ab Muttakin , Zulfanetti Zulfanetti , Edy Jaya Kusuma
Published: February 2021

Tourism is the fastest growing foreign exchange earning subsector and the increase is almost happening in all regions, Merangin regency has a great potential in tourism. The purpose of this study is to analyze the characteristics of visitors or tourists, identify factors that affect the interest of tourists to visit again, and how important is the participation of the community around the tourism object. The data used in this study are primary data obtained from questionnaires and direct interviews with a sample of 35 people. The sampling method used is convenient random sampling. The data analysis tool used is quantitative with multiple liner analysis used Eviews 9 software. Merangin garden tourist characteristics in Merangin district are known that the average age of the visitors is 39. The sex of visitors or tourists is male, education is high school / equivalent, the number of dependents of visitors is 4 people where visitors live are Merangin and surrounding communities. The distance between visitors to the Merangin Garden attraction is 30 km on average.
CONVERSAS COM QUEM GOSTA DE ENSINAR: ÁLVARO VIEIRA PINTO E PAULO FREIRE
Authors: Souza Sandra Morais
Published: February 2021

Este artigo foi produzido a partir de uma vivência no doutoramento, que nos aproximou do pensamento de dois grandes representantes da história da educação brasileira: Álvaro Vieira Pinto e Paulo Freire, referentes às seguintes obras: Sete lições sobre Educação de Jovens e Adultos e Educação e Mudança, respectivamente. Essa escolha se justifica porque são autores que discutem sobre as concepções educacionais ao longo da história da educação. Assim, nosso ensaio busca, com base nos diálogos fomentados, explicar algumas concepções que permeiam a educação brasileira, ultrapassando os limites do tempo desses autores, porquanto permanecem em nossa realidade. Para alcançar o objetivo de nosso ensaio, analisamos o conceito de educação e formação, sob o ponto de vista de Álvaro Vieira Pinto, e apresentamos uma abordagem sobre o compromisso social do profissional com a sociedade, e a educação e o processo de mudança social, na obra de Paulo Freire. Para isso, conduzimos uma revisão bibliográfica sobre as referidas obras.
Proteção legal em favor das pessoas da terceira idade na República da Costa Rica: saúde como direito social
Authors: Steven Gutiérrez Murillo Roberth
Published: February 2021

O ponto de partida no debate proposto neste trabalho alude à vertente positivista da saúde em complemento à teoria da justiça social, como mecanismo para a democratização e empoderamento dos serviços de saúde. Com tal característica, aborda-se o conceito da saúde como o estado de bem-estar multidimensional, que corre além da simples ausência da doença ou do acometimento fisiopatológico, levantando especial interesse sob os aspectos legais que permeiam a manutenção de bons índices de saúde no segmento populacional envelhecido. Nesse contexto, o presente ensaio tem por objetivo principal analisar a proteção legal dos direitos sociais do idoso na República da Costa Rica (RCR). Trata-se de um estudo de revisão documental sobre a normativa relacionada ao envelhecimento humano, tendo como objeto de análise o agir estatal em prol do bem-estar dos cidadãos envelhecidos, materializado em normativa interna positiva. Este trabalho pretende aportar ao estudo do direito sanitário centro-americano, justamente sob uma ótica geronto-sanitária, que defende a interrelação entre o direito e a política, tendo como questão de fundo o envelhecimento humano (esfera individual) e o envelhecimento populacional (esfera coletiva). A abordagem atual sobre as questões ligadas ao envelhecimento humano vem sofrendo mudanças que envolvem para mais da mera mudança do modelo de assistência sociossanitária; é necessário, portanto, analisar o marco jurídico-sanitário dos cuidados oferecidos, a fim de entender a organização dos cuidados e da assistência ofertada.
Trabalho análogo ao de escravo e as políticas públicas voltadas para o mercado de trabalho: solução ou manutenção do problema
Authors: Alves da Silva Marileide
Published: February 2021

O presente artigo tem como objetivo a discussão sobre o trabalho análogo ao de escravo no Brasil e suas principais políticas públicas de combate a esse fenômeno, principalmente via mercado de trabalho. Para tanto, foram realizados estudo qualitativo sobre o tema, analisando bases de dados de vários órgãos internacionais e nacionais que tratam das condições laborais, e revisão bibliográfica, para discutir a efetividade das políticas públicas. Os resultados verificados demonstram que os modelos adotados de combate à escravidão contemporânea não vêm obtendo êxito, ao longo dos últimos 15 anos. Com isso, percebe-se que essas políticas públicas devem mudar de eixo mercado de trabalho e pensar em alternativas de enfrentamento.
DO GÊNERO À “IDEOLOGIA DE GÊNERO” NO CAMPO DAS POLÍTICAS EDUCACIONAIS: APONTAMENTOS TEÓRICOS, HISTÓRICOS E POLÍTICOS
Authors: Furlin Neiva
Published: February 2021

A partir do início deste século, criaram-se mecanismos estatais para incluir gênero e sexualidades nas políticas educacionais, respondendo exigências de organismos internacionais. Ao lado disso, levantaram-se vozes conservadoras que produziram a narrativa nomeada “ideologia de gênero”, visando desqualificar estudos acadêmicos e conter os avanços dos direitos voltados à igualdade de gênero e o reconhecimento das diversidades sexuais. Este artigo, teórico-reflexivo, analisa como o gênero foi incorporado nas políticas educacionais, em vista de processos de transformação socioculturais e como se tornou um elemento de disputa política, por parte dos setores conservadores, que transformou o gênero em inimigo a ser combatido. Trata-se de um projeto que oculta interesses específicos e que coloca em jogo um modelo de sociedade e de educação democrática, pautada na igualdade de direitos e na convivência plural.
NARRATIVA (AUTO)BIOGRÁFICA E SUAS CONTRIBUIÇÕES: DA PRODUÇÃO DO CONHECIMENTO À FORMAÇÃO DOS SUJEITOS
Authors: Alves Camila Aloisio
Published: February 2021

O presente artigo tem por objetivo tecer algumas reflexões centradas na abordagem (auto)biográfica com vistas a caracterizar os processos inscritos na construção narrativa e seus efeitos sobre o narrador e sobre o pesquisador. O alcance deste objetivo será guiado pela narrativa de um profissional de saúde que compôs o grupo de participantes da pesquisa de pós-doutoramento da autora na França que, tomada como exemplo, permite apontar para cinco elementos de resposta à busca pela vitalidade do sujeito que a narrativa (auto)biográfica coloca em relevo: dar forma às experiências vividas através das palavras; levar o narrador a entrar em contato com novas facetas das situações vividas; estar a serviço da compreensão da construção do indivíduo que nasce do exame da sua trajetória de vida sem, contudo, perder de vista o cruzamento da mesma com a dimensão espaço-tempo social; basear-se na co-construção do conhecimento; adentrar por meio das histórias de vida dos sujeitos na dimensão analítica e global da experiência. Conclui-se que a narração das experiências vividas é tanto ato organizador do vivido, quanto espaço de produção de novas percepções, compreensões e perspectivas. O compromisso em compreender o sujeito a partir desta abordagem está em assumir o compromisso ético de engajamento junto aos mesmos e as suas realidades de vida, dentro de um paradigma do singular plural, que tem na co-construção a condição de possibilidade de produzir conhecimentos situados e implicados com os modos de ser, estar e agir no mundo.
RURALIDADES ESGARÇADAS E OS MODOS DE GRAFAR A ESCOLA PELAS CRIANÇAS
Authors: Meireles Mariana Martins de , Souza Elizeu Clementino de
Published: February 2021

O texto resulta de uma investigação realizada em uma comunidade rural no sertão da Bahia. Para tanto, moveu-se a partir da seguinte pergunta: o que narram as crianças sobre a experiência de habitar Canudos Velho? Ao longo do estudo buscamos compreender como as crianças tecem suas experiências, atribuem sentidos aos lugares e grafam espaços vividos. Do ponto de vista metodológico, o estudo ancorou-se em pressupostos da pesquisa (auto)biográfica, na vertente da pesquisa narrativa, utilizando-se de narrativas orais de três estudantes dos Anos Iniciais do Ensino Fundamental e de observações. A pesquisa revelou que, no contexto investigado, a experiência de habitar o rural é marcada por processos de exclusão e marginalização social, associados à negação de direitos e à ausência de políticas públicas que assegurem melhores condições de vida para os sujeitos. Tal cenário, que exibe o esgarçamento do rural, apresenta elementos emblemáticos para pensar o papel do estado e de políticas que atuem para a transformação dessa realidade, especificamente no tange à escola/educação.
VIVÊNCIAS INICIAIS NO MAGISTÉRIO E FORMAÇÃO PARA A SENSIBILIDADE NA SALA DE AULA
Authors: Vicentini Paula Perin , Gallego Rita de Cassia , Lugli Rosario Genta , Silva Vivian Batista da
Published: February 2021

Este artigo analisa relatos de quatro professoras iniciantes, que estão em sala de aula há menos de dois anos, sendo duas delas formadas pela Universidade de São Paulo (USP) e duas pela Universidade Federal de São Paulo (UNIFESP). O critério para a escolha das colaboradoras da presente pesquisa foi o fato de elas, além de serem recém-formadas, terem realizado estágios curriculares diferenciados, na Escola de Aplicação da Faculdade de Educação da USP (EAFEUSP) e no Programa de Residência Pedagógica (UNIFESP). A análise desenvolvida aqui integra o projeto temático Saberes e práticas  em fronteiras: por uma história transnacional da educação (1810 -...) – coordenado por Diana Vidal e Carlota Boto (USP) e financiado pela  FAPESP (2018/26699-4) – e busca compreender o modo como as dimensões da memória de seus percursos escolares, das experiências vivenciadas durante o estágio e dos conteúdos teórico-práticos do curso foram mobilizadas para a elaboração de um repertório inicial de práticas, num momento em que elas estão dando forma às suas auto-imagens como docentes. Tendo como base, sobretudo, as concepções de memória (Halbwachs), autobiografia (Nóvoa, Souza), ciclo de vida profissional (Huberman), saberes profissionais dos professores (Tardif) e as produções sobre estágio em docência (Souza, Schön), foi possível constatar que os relatos expressam fortemente o sentimento de isolamento, o medo do julgamento dos pares e as nuances da relação com os alunos, evidenciando que tais sentimentos constituem o eixo que articula os diversos saberes, implicando-as como sujeitos.
ε-Aminocaproic acid (EACA) vs. tranexamic acid (TXA) in children undergoing complex cranial vault reconstruction for repair of craniosynostosis
Authors: Borst Alexandra , Bonfield Christopher , Deenadayalan Poornachanda , Le Chi , Xu Meng , Sobey Jenna , Reddy Srijaya
Published: February 2021

INTRODUCTION: Children undergoing complex cranial vault reconstruction
(CCVR) for craniosynostosis experience high rates of bleeding and
transfusion, increasing risk for perioperative complications.
ε-Aminocaproic acid (EACA) and tranexamic acid (TXA) are
antifibrinolytic agents that have been shown to reduce intraoperative
hemorrhage and transfusion requirements during CCVR. However, the
relative efficacy of these two agents has not yet been evaluated. The
aim of this study was to compare perioperative blood loss and
transfusion rates in children receiving EACA vs. TXA. METHODS: All
patients who underwent CCVR from September 2015 to December 2019 at a
single center were retrospectively evaluated. Primary outcome measures
included intraoperative estimated blood loss, postoperative drain
output, transfusion volumes, and calculated blood loss. Secondary
outcome measures included hematologic and coagulation parameters.
RESULTS: 95 patients were included, with 47 patients in the EACA cohort
and 48 patients in the TXA cohort. There were no significant differences
in demographics, surgical outcomes, blood loss, transfusion requirement,
or perioperative hematologic and coagulation laboratory values between
the two cohorts. Adverse events were similar between the groups, but did
include two seizure events and two thromboembolic events related to
vascular access devices. DISCUSSION: We found no significant difference
in blood loss, transfusion requirements, hematologic parameters, or
outcomes between pediatric CCVR patients who received EACA vs. TXA.
Further research is needed to define optimal antifibrinolytic dosing and
duration of therapy. While standard laboratory parameters were similar
between groups, future studies investigating coagulation-based and
inflammatory assays may be useful in defining surgical-induced
coagulopathy.
INHIBITION OF BIOFILM PRODUCING GRAM NEGATIVE CLINICAL ISOLATES AND THEIR ANTIBIOGRAM PATTERN
Authors: Shrestha Ojaswee , Shrestha Nabina , Khanal Sadhana , Pokhrel Sushant , Maharjan Sujina , Thapa Tika Bdr , Khanal Puspa Raj , Joshi Govardhan
Published: February 2021

Background: Bacterial biofilm is a major virulence factor that posses a
threat to patients leading to chronic infections. Therefore, it is
crucial to identify biofilm production as well as their inhibition and
reduction. This study was an attempt to investigate biofilm production
among gram-negative isolates and assessment of inhibitory and reduction
potential of EDTA and DMSO towards them and also observe the
antimicrobial resistance pattern among biofilm producers and biofilm
non-producer. Methods: Isolation and identification of bacterial
isolates were performed by standard microbiological methodology. The
antibiotic susceptibility pattern was determined by the Kirby Bauer disk
diffusion method and β-lactamases by the combination disk method.
Biofilm formation was detected through Tissue Culture Plate(TCP) method,
and different concentrations of EDTA and DMSO were used to determine
their inhibitory and reduction property against biofilm. Both inhibition
and reduction by the various concentration of EDTA and DMSO were
analyzed using paired t-test. Results: Among the 110 clinical isolates
61.8% were found to be Multidrug resistance(MDR) with the 33 (30%)
produced Extended-spectrum β-lactamases(ESBL), 16
(14.5%)Metalloβ-lactamases(MBL) and 9 (8%)Klebsiella pneumonia
carbapenemase(KPC). Biofilm formation was detected in 35.4% of
isolates. Biofilm producing organisms showed antibiotics resistance to
Cephalosporins, Chloramphenicol, Gentamycin, and Carbapenem. The
inhibition and reduction of biofilm were significantly lower
(p<0.05) for 1mM of EDTA and 2% of DMSO. Conclusions: EDTA
and DMSO were found to possess potential activity against biofilm.
Hence, EDTA and DMSO might be used invitro as an effective antibiofilm
agent to control the biofilm-associated infection and for a possible
therapeutic approach.
General decay for weak viscoelastic equation of Kirchhoff type containing Balakrishnan-Taylor damping with nonlinear delay and acoustic boundary conditions
Authors: Lee Mi Jin , Park Jong-Yeoul , Kang Jum-Ran
Published: February 2021

In this paper, we consider the general energy decay for weak
viscoelastic equation of Kirchhoff type containing Balakrishnan-Taylor
damping with nonlinear delay and acoustic boundary conditions. By
introducing suitable energy and Lyapunov functionals, we establish the
general decay estimates for the energy, which depends on the behavior of
both sigma and g.
For flux’s sake: General considerations for energy-flux calculations in ecological communities
Authors: Jochum Malte , Barnes Andrew , Brose Ulrich , Gauzens Benoit , Sünnemann Marie , Amyntas Angelos , Eisenhauer Nico
Published: February 2021

Global change alters ecological communities with consequences for
ecosystem processes. Such processes and functions are a central aspect
of ecological research and vital to understanding and mitigating the
consequences of global change, but also those of other drivers of change
in organism communities. In this context, the concept of energy flux
through trophic networks integrates food-web theory and
biodiversity-ecosystem functioning theory and connects biodiversity to
multitrophic ecosystem functioning. As such, the energy flux approach is
a strikingly effective tool to answer central questions in ecology and
global-change research. This might seem straight forward, given that the
theoretical background and software to efficiently calculate energy flux
are readily available. However, the implementation of such calculations
is not always straight forward, especially for those who are new to the
topic and not familiar with concepts central to this line of research,
such as food-web theory or metabolic theory. To facilitate wider use of
energy flux in ecological research, we thus provide a guide to adopting
energy-flux calculations for people new to the method, struggling with
its implementation, or simply looking for background reading, important
resources, and standard solutions to the problems everyone faces when
starting to quantify energy fluxes for their community data. First, we
introduce energy flux and its use in community and ecosystem ecology.
Then, we provide a comprehensive explanation of the single steps towards
calculating energy flux for community data. Finally, we discuss
remaining challenges and exciting research frontiers for future
energy-flux research.
Resilience or Catastrophe? A possible state change for monarch butterflies in the West
Authors: Crone Elizabeth , Schultz Cheryl
Published: February 2021

In the western United States, the population of migratory monarch
butterflies is on the brink of collapse, having dropped from several
million butterflies at coastal overwintering sites in the 1980’s to
about 2000 butterflies in the winter of 2020-21. At the same time, a
resident (non-migratory) monarch butterfly population in urban gardens
seems to be expanding northward. If anything, this urban population has
been growing in recent years. We explore the meaning of these changes.
The new resident population is not sufficient to make up for the loss of
the migratory population; there are still orders of magnitude fewer
butterflies now than in the recent past. The resident population also
probably lacks the demographic capacity to expand its range inland
during summer months, due to higher levels of infection by a protozoan
parasite, and subsequently lower survival and fecundity. Nonetheless,
the resident population may have the capacity to persist. This sudden
change emphasizes the extent to which environmental change can have
unexpected consequences. It also demonstrates how quickly these changes
can happen. We hope it will provoke discussion about how we define
resilience and viability in changing environments.
Cutaneous and systemic hyperinflammation drives maculopapular drug exanthema in severely ill COVID-19 patients
Authors: mitamura yasutaka , Schulz Daniel , Oro Saskia , Li Nick , Kolm-Djamei Isabel , Lang Claudia , Ziadlou Reihane , Tan Ge , Bodenmiller Bernd , Steiger Peter , Marzano Angelo , Prost Nicola de , Caudin Olivier , Levesque Mitchell , Stoffel Corinne , Schmid-Grendelmeier Peter , Maverakis Emanual , Akdis Cezmi , Brüggen Marie-Charlotte
Published: February 2021

Background Coronavirus disease 2019 (COVID-19) has been associated with
cutaneous findings, some being the result of drug hypersensitivity
reactions such as maculopapular drug rashes (MDR). The aim of this study
was to investigate whether COVID-19 is associated with the development
of the MDR. Method Blood and skin samples from COVID-19 patients
suffering from maculopapular drug rashes (COVID-MDR), healthy controls,
non-COVID-19—related patients with drug rash with eosinophilia and
systemic symptoms (DRESS), and MDR were analyzed. We utilized imaging
mass cytometry (IMC) to characterize the cellular infiltrate in skin
biopsies. Furthermore, RNA sequencing transcriptome of skin biopsy
samples and high-throughput multiplexed proteomic profiling of serum
were performed. Results IMC revealed by clustering analyses a more
prominent, phenotypically shifted cytotoxic CD8+ T cell population and
highly activated monocyte/macrophage (Mo/Mac) clusters in COVID-MDR. The
RNA sequencing transcriptome demonstrated a more robust cytotoxic
response in COVID-MDR skin. However, severe acute respiratory syndrome
coronavirus 2 (SARS-CoV-2) was not detected in skin biopsies at the time
point of MDR diagnosis. Serum proteomic profiling of COVID-MDR patients
revealed up-regulation of various inflammatory mediators (IL-4, IL-5,
IL-6, IL-8, IL-18, TNF, and IFN-γ), eosinophil and Mo/Mac -attracting
chemokines (MCP-2, MCP-3, MCP-4 and CCL11). Analyses of cytokine
networks demonstrated a relatively milder cytokine storm in DRESS
compared to COVID-MDR, while MDR did not exhibit such features.
Conclusion A massive systemic cytokine storm may promote activation of
Mo/Mac and cytotoxic CD8+ T cells in severe COVID-19 patients, which in
turn may impact the development of MDR.
Mitigating biodiversity impacts associated with solar and wind energy development: guidelines for project developers
Authors: Bennun L. , van Bochove J. , Ng C. , Fletcher C. , Wilson D. , Phair N. , Carbone G.
Published: February 2021

Achieving a climate-resilient future requires rapid, sustained and far-reaching transformations in energy, land-use, infrastructure and industrial systems. Large-scale expansion of renewable energy can play a critical role in meeting the world’s growing energy demands and in the fight against climate change. However, even ‘clean’ energy sources can have significant unintended impacts on the environment. The guidelines aim to provide practical support for solar and wind energy developments by effectively managing risks and improving overall outcomes related to biodiversity and ecosystem services. They are industry-focused and can be applied across the whole project development life cycle, from early planning through to decommissioning and repowering, using the mitigation hierarchy as a clear framework for planning and implementation. The mitigation hierarchy is applied to direct, indirect and cumulative impacts.
Adherence to the Internal Audit Core Principles and Threats to Internal Audit Function Effectiveness
Authors: Calvin Christopher G.
Published: February 2021

I investigate the impact that adherence to the Institute of Internal Auditors' Core Principles has on the likelihood that an internal auditor's effectiveness is threatened through pressure to modify valid audit findings. I use responses from the Institute of Internal Auditors' 2015 Common Body of Knowledge Practitioner Survey to show that higher adherence to the Core Principles by both internal audit staff and CAEs is associated with a lower likelihood of being pressured to modify audit findings. I also explore which of the ten Core Principles are dominant in explaining these associations to inform the future development of the internal audit profession. Finally, I investigate the sources of pressure to modify audit findings and explore the effect the Core Principles have in mitigating pressure from each source. My findings are relevant to the Institute of Internal Auditors, internal audit practitioners, and academics interested in internal audit or corporate governance.

Data Availability: Data were obtained from the CBOK 2015 Global Internal Audit Practitioner Survey (Altamonte Springs, FL, U.S.: The IIA Research Foundation). Visit www.theiia.org/CBOK for more information.1
Using Loan Loss Indicators by Loan Type to Sharpen the Evaluation of Banks' Loan Loss Accruals
Authors: Bhat Gauri , Lee Joshua A. , Ryan Stephen G.
Published: February 2021

SYNOPSIS

Prior research acknowledges that the determinants, timeliness, and economic implications of banks' provisions for loan losses (PLL) vary across loan types. However, the lack of machine-readable data on PLL by loan type has precluded researchers from incorporating loan type into the evaluation of PLL beyond either controlling for or partitioning the sample on crude proxies for loan portfolio composition. We calculate PLL by loan type as the change in the allowance for loan losses by loan type, which we hand collect from Form 10-K filings, plus net charge-offs by loan type, which we obtain from regulatory filings. Using these data, we show that prior findings that banks exercise discretion over PLL to smooth earnings and increase regulatory capital are driven by commercial loans, a thin slice of banks' loan portfolios, and that commonly used measures of PLL timeliness vary substantially across loan types.

JEL Classifications: G21; G28; M41; M48.
The Effect of External Audits: Evidence from Voluntary Audits of Hedge Funds
Authors: Bao Dichu , Choi Jong-Hag , Kang Byoung Uk , Lee Woo-Jong
Published: February 2021

SYNOPSIS

Using the setting of hedge funds, we document two important merits of external audits. We find that incentive fee rates (i.e., performance-based compensation to fund managers) are higher for audited funds than for unaudited funds. In contrast, management fee rates (i.e., fund-size-based compensation to fund managers) do not differ depending on audit status. We also find some evidence that audited funds attract more capital inflows from investors than unaudited funds do after funds report high performance. Our findings indicate that hedge fund investors appreciate the value of external audits.
Transfer Learning and Textual Analysis of Accounting Disclosures: Applying Big Data Methods to Small(er) Datasets
Authors: Siano Federico , Wysocki Peter
Published: February 2021

SYNOPSIS

We introduce and apply machine transfer learning methods to analyze accounting disclosures. We use the examples of the new BERT language model and sentiment analysis of quarterly earnings disclosures to demonstrate the key transfer learning concepts of: (1) pre-training on generic “Big Data,” (2) fine-tuning on small accounting datasets, and (3) using a language model that captures context rather than stand-alone words. Overall, we show that this new approach is easy to implement, uses widely available and low-cost computing resources, and has superior performance relative to existing textual analysis tools in accounting. We conclude with suggestions for opportunities to apply transfer learning to address important accounting research questions.

Data Availability: Data are available from the public sources cited in the text.

JEL Classifications: G31; G32; M21; M41.
The Multitasking Audit Environment: The Effect of Alternative Modes of Communication on Team Performance
Authors: Sidgman Juergen , Brown Veena L , Brazel Joseph F.
Published: February 2021

Despite the considerable evidence suggesting multitasking reduces performance, multitasking is unavoidable and pervasive in the audit setting. Members of engagement teams are often required to work on multiple engagements simultaneously and their work on one engagement is frequently interrupted due to the demands of another engagement. In hopes of facilitating multitasking, engagement team communications have extended beyond face-to-face interactions to computer-mediated communication technologies. However, little is known about the performance of multitasking teams under these alternative modes of communication (face-to-face, discussion board, and chatroom). Our study demonstrates that, when multitasking, the performance of audit teams communicating face-to-face is greater than the performance of teams using computer-mediated communication. While we expected enhanced team performance with discussion boards, additional analyses reveal that participants' familiarity with, and preference for, chatroom features (which are similar to texting) may have offset the benefits prior studies have attributed to discussion boards (which are similar to emailing).
Kendinden Ayarlamalı Denetleyici ile DA Motor Hız Kontrolü
Authors: EMİROĞLU Alperen , YAREN Tuğçe , KİZİR Selçuk
Published: February 2021

Bu çalışmada, sabit mıknatıslı bir Doğru Akım (DA) motorunun hız kontrolü, bilinmeyen sistem parametreleri varlığında, kendinden ayarlamalı denetleyici tasarımı ile gerçek zamanda gerçekleştirilmiştir. Tasarlanan denetleyici Matlab/Simulink ortamında hızlı kontrol prototipleme tekniğine uygun olarak hazırlanmış ve Waijung blok seti ve düşük maliyetli STM32F4 uygulama geliştirme kiti kullanılarak geliştirilmiştir. Parametre kestirimi ve denetleyici tasarımı için özyinelemeli en küçük kareler yöntemi ve kutup atama yöntemi uygulanmıştır. Kontrolcü performansının test edilmesi için farklı karakteristiğe sahip referans girişler sisteme uygulanmış ve test düzeneği üzerinde elde edilen deneysel sonuçlar gözlenmiştir. Sistem çıkışının tüm referans girişleri başarılı bir şekilde takip etmesi ile tasarlanan kontrolcünün performansı net bir şekilde ortaya çıkarılmıştır.Anahtar Kelimeler: DA motor, gerçek zamanlı kontrol, kendinden ayarlamalı denetleyici
PENGARUH PENGGUNAAN MODEL PEMBELAJARAN KOOPERATIF TIPE THINK PAIR SHARE TERHADAP KETERAMPILAN MENULIS TEKS EKSPLANASI SISWA KELAS VIII SMPN 29 PADANG
Authors: Elpha Fressa Pratiwi , Arief Ermawati , Zulfikarni Zulfikarni
Published: February 2021

ABSTRACT     The purpose f this research are (1) To know the students class VIII at SMPN 29 Padang ability to write eksplanation text without using cooperative learning type think pair share. (2) To know the students class VIII at SMPN 29 Padang ability to write explanation text using cooperative learning type think pair share. (3) To analyze the effects of using cooperative learning type think pair share towards students ability to write explanation text class VIII at SMPN 29 Padang. This is qualitative research using quasi experiment. Based on data analysis, using cooperative learning type think pair share affects to students class VIII SMPN 29 Padang ability to write explanation text. Kata kunci:  Pengaruh, Model Pembelajaran Kooperatif  Tipe Think Pair Share, Menulis Teks                    Eksplanasi
STRUKTUR DAN UNSUR KEBAHASAAN TEKS DESKRIPSI SISWA KELAS VII SMP NEGERI 30 PADANG
Authors: Lusita Juvira , Emidar Emidar
Published: February 2021

ABSTRACT This research was conducted to describe the structure and linguistic elements of the description text of class VII students of SMP Negeri 30 Padang. This type of research is qualitative with descriptive method. The data of this study are qualitative data in the form of structure and linguistic elements of the student's description text. The data are analyzed by steps, namely (1) the researcher identifies the general elements contained in the description text, (2) analyzes the essay based on the aspects studied, namely the structure and linguistic elements of the student's description text, (3) the results of the analysis the researcher examined by triangulation informants, (4) make conclusions. Based on the results of the study, two things are summarized as follows. First, in writing the description text the seventh grade students of Padang Public Middle School 30 have used both text structures. The two text structures are identification/general description and description of parts. This is evident from the 40 description texts that have been analyzed, there are 39 complete description texts using identification/general description and part descriptions. Second, in terms of language, the seventh grade students of Padang Public Middle School 30 still have errors. This is evident from the 422 sentences analyzed, there were 281 sentences and the EBI was incorrect.   Kata kunci: Struktur Teks, Unsur Kebahasaan, Teks Deskripsi
KORELASI KETERAMPILAN MEMBACA PEMAHAMAN TEKS EKSPLANASI DENGAN KETERAMPILAN MENULIS TEKS EKSPLANASI SISWA KELAS VIII SMP NEGERI 2 BATUSANGKAR
Authors: Putri Sri Rani , Gani Erizal , Hafrison Mohammad
Published: February 2021

ABSTRACT The purpose of this study is three. First, describe the reading skills of explanatory text understanding of class VIII Batusangkar 2 Middle School. Second, describe the explanatory text writing skills of class VIII Batusangkar 2 Middle School. Third, describing reading correlation understanding explanatory text with explanatory text writing skills of class VIII Batusangkar 2 Middle School. This article was written to describe reading skills in understanding explanatory texts with explanatory text writing skills of class VIII students of SMP N 2 Batusangkar. This type of research is quantitative research using descriptive methods. The research design used is correlational. The population in this study was the eighth grade students of SMPN 2 Batusangkar who were enrolled in the 2017/2018 academic year totaling 245 students. Samples were taken using proportional random sampling. Based on the results of this study, it can be concluded that the correlation between reading skills comprehension of explanatory texts and explanatory text writing skills of class VIII Batusangkar 2 Junior High School with 95% evidence with n-1 degrees of freedom; t-count> t-table (5.55)> (1.68). Therefore, reading skills understanding explanatory texts correlate with explanatory text writing skills. Kata Kunci: Korelasi, Keterampilan Membaca Pemahaman Teks Eksplanasi, Keterampilan Menulis                 Teks Eksplanasi
PENGARUH PENGGUNAAN TEKNIK THINK TALK WRITE (TTW) TERHADAP KETERAMPILAN MENULIS TEKS FABEL SISWA KELAS VII SMP NEGERI 31 PADANG
Authors: Putri Ranti Dwi , R. Syahrul
Published: February 2021

ABSTRACT The purpose of this study there are three. First, describe the skills of writing fable text of grade VII students of SMP Negeri 31 Padang before using Think Talk Write (TTW) technique. Second, describe the skills of writing fable text of grade VII students of SMP Negeri 31 Padang after using Think Talk Write (TTW) technique. Third, analyze the influence of Think Talk Write (TTW) technique to the writing skill of fable text of grade VII students of SMP Negeri 31 Padang. Kata Kunci: Pengaruh, Teknik Think Talk Write, Teks Fabel
PENGARUH TEKNIK PEMODELAN TERHADAP KETERAMPILAN MENULIS TEKS PROSEDUR SISWA KELAS VII SMP NEGERI 14 PADANG
Authors: Kartika Rica , Rasyid Yulianti
Published: February 2021

ABSTRACT The purpose of this research is three. First, describing the procedure of writing the text of a class VII junior high School 14 Padang before using modelling techniques. Second, describing the procedure of writing the text of Class VII in SMP Negeri 14 Padang after using modeling technique. Third, describing the influence of use of modeling techniques to the skill level of writing the text procedures class VII SMP Negeri 14 Padang. This type of research is quantitative research with experimental methods. This research draft is one group Pretests and posttest design. The population in this study is a grade VII student at SMP Negeri 14 Padang enrolled in Lesson 2018/2019. The samples in this study were determined using purposive sampling techniques. This research variable is the skill of writing the procedure text before and after using the modeling technique of class VII SMP Negeri 14 Padang. This research Data is the test score of the text writing procedure before and after using the modeling technique of class VII SMP Negeri 14 Padang. The Data is analyzed with a percentage formula, average count formula, and test-T. The research instrument is a test of work, which is the test of the text of the procedure before and after using the modeling technique. Kata Kunci: Pengaruh, Teknik Pemodelan, Teks Prosedur
KORELASI PENGUASAAN KOSAKATA DENGAN KETERAMPILAN MENULIS TEKS EKSPOSISI SISWA KELAS X SMK NEGERI 2 PADANG
Authors: Frecelya Adryani Fyola , Gani Erizal
Published: February 2021

ABSTRACT This study has three objectives as follows. First, it describes the level of vocabulary mastery of class X students of SMK Negeri 2 Padang. Second, describe the level of exposition text writing skills of class X students of SMK Negeri 2 Padang. Third, describe the correlation of vocabulary mastery with text writing skills of exposition students of class X SMK Negeri 2 Padang. This type of research is quantitative with descriptive methods. The design of this study is correlational. This study consisted of two variables, namely vocabulary mastery of class X vocational high school students 2 Padang and writing exposition text skills of class X students of vocational high school 2 Padang. The data of this study are the scores on the vocabulary mastery test results and the scores on the exposition text writing skills test results. Data is obtained through two types of tests, namely objective tests to measure vocabulary mastery and performance tests to measure exposition text writing skills. Based on the results of the analysis and discussion, three things are concluded as follows. First, the vocabulary mastery of grade X students of SMK Negeri 2 Padang is in a qualification More Than Enough (72.36). Second, the exposition writing skills of the X grade students of SMK Negeri 2 Padang are in Good qualification (78.68). Third, the mastery of vocabulary correlates with the writing skills of exposition text students of class X SMK Negeri 2 Padang. Thus, for exposition text writing skills, vocabulary mastery is needed. Kata Kunci: korelasi, penguasaan kosakata, keterampilan menulis teks eksposisi
KONTRIBUSI KETERAMPILAN MEMBACA PEMAHAMAN TEKS EKSPOSISI TERHADAP KETERAMPILAN MENULIS TEKS EKSPOSISI SISWA KELAS VIII SMP NEGERI 2 PADANG PANJANG
Authors: Liza Ade Irma , Asri Yasnur
Published: February 2021

ABSTRACT This article reveals the contribution of skills reading comprehension text exposition to writing skills text description grade students VIII SMP Negeri Padang Panjang 2.. This research type is quantitative descriptive method. The design used in this research is the design contribution. This research population is grade VIII SMP Negeri 2 Padang Panjang are registered on the 12th school year 2018/2019, i.e. as many as 156 students. The sample in this research are determined by proportional random sampling of 25% of the population, i.e. 40 students. Research data is a score test results intermediate reading comprehension text exposition and score the writing skills test result text exposition. The data obtained through two types of tests i.e. objective tests to measure the skills of reading comprehension text exposition and performance tests to measure the skills of writing a text exposition. The results of the research there are three. First, the skills of reading comprehension text exposition grade VIII SMP Negeri Padang Panjang  2 are on good qualifications (B) by the value of the average 79.39. Second, the skills of writing text exposition grade VIII SMP Negeri Padang Panjang  2 are on good qualifications (B) with an average of 80.23. Third, there is a contribution of reading skills in the description of text to the skills of writing exposition texts of class grade VIII SMP Negeri Padang  Panjang 2 at 76,39%. Kata kunci: Kontribusi, Keterampilan, Membaca Pemahaman, Menulis, Teks Eksposisi
PENGGUNAAN STRUKTUR DAN UNSUR KEBAHASAAN DALAM TEKS DESKRIPSI SISWA KELAS VII SMP NEGERI 23 PADANG
Authors: Lestari Devi Eva Riana Puji , Tressyalina Tressyalina
Published: February 2021

ABSTRACTThis type of research is qualitative with descriptive methods. The data of this research are in the form of structure and linguistic elements from students' descriptions. The data source of this research is the description text of Grade VII students of SMP Negeri 23 Padang. The research instrument is the researcher himself. Data collection techniques through documentation study. The data collection technique in this research is the triangulation technique (Cross-Check). Data were analyzed by steps, (1) identifying common elements contained in the description text, (2) analyzing the text based on the aspects studied, namely the structure and linguistic elements of the description text, (3) the results of the analysis from the researcher were re-examined by the informant triangulation, (4) make conclusions. Based on the results of the study, the following three things were concluded. First, the structure of the text consists of the identification and description of parts. Identification / General description In the text description of the eighth grade students of SMP Negeri 23 Padang as a whole have been identified. Of the 35 data that have identification, there are 11 data that combine identification with the Description section. Next, the general description of the student's writing section is detailed. Evident from 35 texts that have a section description structure there are 14 texts whose description section consists of one paragraph and 1 text whose description of the section joins with identification. Second, in terms of language. The basic pattern of sentences that students use most often is SPK, while the sentence that is used most rarely is SPOPel. Third, the pattern of student reasoning that is most widely used is deductive reasoning. Of the 87 paragraphs there are 70 paragraphs using deductive reasoning, 2 paragraphs using inductive reasoning, and 15 paragraphs of incorrect reasoning patterns. Kata kunci:Struktur, Kalimat, Pola Penalaran Teks Deskripsi
KONTRIBUSI PENGUASAAN UNSUR INSTRINSIK TERHADAP KETERAMPILAN MENULIS CERITA PENDEK SISWA KELAS IX SMP NEGERI 20 PADANG
Authors: Azzahra Fatimah , Zulfikarni Zulfikarni
Published: February 2021

ABSTRACT The purpose of this research is to description of the following. First, describe the mastery level of instrinsik element of grade IX SMP Negeri 20 Padang. Second, describing the skill level of writing short story students in class IX SMP Negeri 20 Padang. Thirdly, it describes the contribution of Instrinsik element mastery to the short story writing skills of class IX SMP Negeri 20 Padang. This type of research is quantitative using a descriptive method with a correlation approach. The population amounted to 285 people and was spread in nine classrooms. This research sample amounted to 57 people. The research Data is a result of the objective test of multiple-choice for an Instrinsik element mastery test consisting of 42 grains. Student short story writing skills Data is obtained by conducting a performance test. The collected Data is analyzed according to the indicators to get student scores and grades. Based on the results of the study, three sympultants were obtained. First, the skills of short story writing students IX SMP Negeri 20 Padang Panjang in general are on the qualification more than enough with an average value of 72.15.  Secondly, the mastery of instrinsik element of grade XI SMP Negeri 20 Padang is being qualified more than enough with the average value of 69.76 count. Thirdly, the mastery of language style contributes to the short story writing skills of class IX SMP Negeri 20 Padang by 32.49%, while the rest is influenced by other factors that are not researched in this study. Kata Kunci: Kontribusi, Unsur Instrinsik, Menulis Cerita Pendek
KONTRIBUSI KETERAMPILAN MEMBACA APRESIATIF TEKS FABEL TERHADAP KETERAMPILAN MENULIS TEKS FABEL SISWA KELAS VII SMP NEGERI 30 PADANG
Authors: Putri Melisa , Hafrison Mhd.
Published: February 2021

ABSTRACT The purpose of this research is three. First, describe the reading skills of the text apresitif fable grade VII SMP Negeri 30 Padang. Second, describing the writing skills of text fable grade VII students SMP Negeri 30 Padang. Thirdly, describing the contribution of fable text apreciprocative reading skills to text writing skills Fable class VII SMP Negeri 30 Padang.  This type of research is quantitative by a descriptive method. The design used in this study is design contributions. The population of this study is class VII junior high School 30 Padang registered in the school year 2018/2019, which is as many as 254 students. The samples in this study were determined by proportional random sampling of 20% of the population, which is 56 students. This research Data is in the form of scores of test skills read Fable text appreciative and score test results of text writing fable. The results of this study were three. First, the skill of reading a text apresiative fable grade VII students SMP Negeri 30 Padang is in good qualification (B) with an average value of 74.19. Secondly, the writing skills of text fable grade VII students SMP Negeri 30 Padang are in good qualification (B) with an average of 76.64. Thirdly, there is a contribution of reading skills fable text appreciative to the writing skills of text fable grade VII students SMP Negeri 30 Padang amounted to 51.4%. Kata Kunci: Kontribusi, Keterampilan Membaca Apresiatif, Keterampilan Menulis Teks Fabel