bluuebunny/crossref_metadata_2025 huggingface dataset:
Assessment of the quality of the audits of Vietnamese commercial banks financial statements
Authors: Le Thi Thu Ha , Pham Thanh Thuy
Published: June 2021

The aim of the research is to assess the quality of the audits of Vietnamese commercial banks’ fi nancial statements in recent years. Two audit quality indicators are used in the assessment: fi rstly, the quality of the audit reports and the audited fi nancial statements; and secondly, the quality of the factors aff ecting audit quality. One of the factors aff ecting audit quality the characteristic of audit organizations such as the scale of the organizations, the level of knowledge in the fi eld of banking audit, Qualifi cations and experience of auditors, Independence of the auditor and the audit organization, Cost of the audit, Audit procedures, Audit quality control. Other factors are quality control of audit of fi nancial statement of commercial banks; communication between banking supervisors; legislative base (system of accounting standards, standards on auditing); and the eff ectiveness of the internal control system (ICS) of commercial banks. To study and assess the quality of the audits of commercial banks’ fi nancial statements, the authors conducted questionnaires, interviews on audit and study of audited accounting (fi nancial) statements. The result of the research indicates that the audits of Vietnamese commercial banks’ fi nancial statements have basically met the quality required by the current auditing standards. However, there are still some shortcomings in audit methodology and procedures, audit reports and audited fi nancial statements. The authors also suggest some measures to the audit fi rms and government bodies to improve the audit quality.
Digitalization of customs control of cultural properties in international trad
Authors: Voishcheva Kristina Aleksandrovna , Bondarenko Aleksei Valerievich , Pritchina Larisa Sergeevna , Vakhrushev Valentin Yur’evich
Published: June 2021

The development of international trade and the growing influence of visual images on the consciousness of modern society have led to a steadily growing demand for art objects. However, the art market is a gold mine for professional thieves. Every month, more than a thousand works of art are stolen in the world. The criminal art business ranks third after drug trafficking and the arms trade. The level of detection of crimes related to the theft of art objects is still negligibly low (only 1.5 % of court cases end in favor of the owners), the amount of money is colossal (according to general estimates, the global value of stolen works is 3.7 billion pounds), and the interest of the internal authorities of different countries in training specialized search personnel is scanty. The relevance of the presented topic lies in the fact that the globalization of international trade in cultural values and the high corruption component require improving customs administration and improving the quality of customs activities. Today, innovative technologies are able to automate the process of control over cultural values, speed up and simplify the process of interaction between foreign trade participants and customs authorities, as well as ensure complete safety of transportation of cultural heritage objects. Objective: to develop proposals for improving customs control over the movement of cultural property, in particular, by creating an information interdepartmental system for monitoring the movement of cultural property using blockchain technologies and the Internet of Things, which can provide greater transparency in the movement of art objects. Object of research: ensuring customs control over the movement of cultural heritage objects. Subject of research: cutting-edge technologies as a means of improving the effectiveness of customs control over the movement of cultural property.
Sociedad post-secular, tolerancia y traducción
Authors: Díaz Leguizamón Juan Manuel
Published: June 2021

El presente escrito tiene dos propósitos. En primer lugar, busca recapitular algunos temas abordados en los últimos años por el filósofo alemán Jürgen Habermas, como representante del liberalismo: a) la noción de sociedad post-secular, sus condiciones y desafíos; b) la tolerancia y el multiculturalismo; y c) la traducción como actividad mediadora que remedie la dificultad de comprensión entre el pensamiento secular de Occidente y las diferentes cosmovisiones religiosas tradicionales, de variadas procedencias. En segundo lugar, pretende ampliar el panorama de Habermas con el apoyo de dos autores provenientes de otras tradiciones de pensamiento, y que permiten complementar y matizar algunas de las propuestas habermasianas: Michael Walzer, como representante del comunitarismo, y Peter Lamborn Wilson, alias Hakim Bey, como representante del postanarquismo. Esto para construir las bases de una forma más radical de pensar el fenómeno del pluralismo.
Libertad, pasiones y racionalidad: una perspectiva desde la teoría de los tres entornos
Authors: Duque Laura , Echeverría Ezponda Javier
Published: June 2021

En el marco de la Lección inaugural organizada en el año 2019 por el Programa de Filosofía de la Universidad del Quindío, y del Seminario en Ciencia, Tecnología y Sociedad (CTS) del Grupo de Investigación SOFOS, tuvimos como invitado al profesor Javier Echeverría Ezponda.[1] En su libro Entre cavernas: de Platón al cerebro, pasando por Internet, el profesor Echeverría establece la teoría de los tres entornos: ésta consiste en que los seres humanos vivimos en un mundo que nos ofrece los siguientes entornos: 1. Entorno natural: la biosfera. 2. Entorno social: las ciudades, la polis, y 3. Entorno del espacio electrónico: Internet. la luz de la teoría de los tres entornos, y tomando como foco de conversación el tercero, se realizó la siguiente entrevista.
Efecto pathémico y veridicción en una crónica multimodal sobre la violencia de Estado en Colombia
Authors: Gómez Camacho Giomar Daniela , Manrique Carvajal Paula Karina
Published: June 2021

Este estudio expone la posibilidad de abordaje de un texto multimodal a partir de la integración del concepto de pathos. De ahí que busque ver la manera en la que los modos del corpus se integran para dar sostén a un efecto sensibilizador en quien lee. La metodología que se propone corresponde a la propuesta de la Gramática de la Multimodalidad y del concepto de “sinestesia” de Cope y Kalantzis. Además, se plantea un análisis aplicado de la propuesta del influjo de las emociones en la audiencia a partir de Aristóteles y Plantin. Las dos propuestas mencionadas se articulan con el problema de la construcción de la verdad en ámbitos de violencia política en Colombia, atravesados por los medios de comunicación y por la validación de múltiples juegos de veridicción sobre lo real.
¿Por qué nos creemos nuestras mentiras?
Authors: Chamorro Muñoz Alicia Natalie
Published: June 2021

El presente artículo analiza las fuentes antropológicas que pueden permitir a la mentira política tener un mayor nivel de resistencia. Para lograr este objetivo nos centraremos en tres autores: Arendt, Blumenberg y Derrida; desde ellos veremos cómo la mentira política se relaciona con dimensiones de agenciamiento y configuraciones simbólicas que dificultan no solamente su detección sino su control y resistencia.
Revoluciones modernas y sus historias encarnadas en agentes políticos
Authors: Cardenas Maldonado Carlos Humberto
Published: June 2021

La filosofía política de Hannah Arendt resulta ser, desde diferentes lecturas elaboradas por sus críticos y seguidores, un estudio social (filosófico) marcado por desventajas y también por aciertos en sus posturas sancionatorias a las restricciones de expresión en los escenarios propios de las polis actuales, donde existe la oportunidad de manifestar una idea, por caprichosa que esta sea, de vida de una ciudad, de ser en el mundo de la actividad política.

 

El siguiente escrito es una lectura más sobre dos de los acontecimientos que marcaron diferencia en su ejercicio teórico, en tanto le valieron como soporte a los eventos históricos que darían paso al periodo moderno: el periodo de las revoluciones de Francia y de Estados Unidos. Siendo precisos, el interés de este documento parte de los levantamientos sociales que dieron vida a estas dos revoluciones que dejaron huella en la historia de Occidente y en quienes dieron su vida a ambos sucesos, sin detallar en uno u otro agente político en particular. Finalmente, se hará mención a los errores en los que incurrió Arendt y que la llevaron a imprecisiones de orden histórico que le impidieron analizar cada uno de estos sucesos desde una perspectiva histórica, y sí desde las ansias teóricas especulativas, como el hecho de observar una revolución bien lograda y otra mal ejecutada.
The interdependence between production management and logistics
Authors:   Academy of Economic Studies of Moldova, Negru Ion , Negru Radu ,   National College of Commerce of Academy of Economic Studies of Moldova
Published: June 2021

Modern trends in production management have increased the importance of the time factor in both production and logistics. However, there is much less room for maneuver in production than in logistics. Therefore, to reduce the duration of the main production cycle, many companies are trying to improve intra-production logistics by introducing new technologies and logistics systems. Of decisive importance for production management is the activity of supplying the necessary materials, including logistics operations. In this context, it is worth mentioning that at the present stage the basic links between production management and logistics have been concentrated by specialists in a new field that has been defined as logistics management. According to the Council of Supply Chain Management Professionals, “Logistics management is an integration function that coordinates and optimizes all logistics activities, as well as integrates logistics activities with other functions, including marketing, sales production, finance and information technology”(Supply Chain Management Definitions and Glossary, 2020). We believe that the concept of logistics management best meets all the links between production management and logistics.
Budget decentralization: socio-economic significance and its impact on local budgets
Authors:   Mariupol State University, Kyslova Liudmyla , Severina Alona ,   Mariupol State University
Published: June 2021

The article explains the concept and the essence of budget decentralization, summarizes some changes in the budget legislation of Ukraine and the peculiarities of the introduction of budget decentralization at the present stage, the essence and the significance of the reform for Ukraine as a state with pro-European views. Positive and negative tendencies of budgetary and financial decentralization are characterized, the basic problems of the formation and the effective use of budgetary funds at the level of the regions, the sources of the incomes and the orientation of the expenses of the local budgets are investigated. The role of local taxes and fees in the filling of the local budgets, the dynamics of their growth compared to the previous years is analyzed. The main problematic issues that create risks for the systematic completion of the reform, including the reform of the administrative-territorial system, are identified, because despite of the positive dynamics and noticeable results of the reform in the direction of the unification of the territorial communities, a number of negative factors are presented.
The current state and peculiarities of tourism management development
Authors:   Lesya Ukrainka Volyn National University, Makara Oksana , Maiboroda Vladislav ,   Lesya Ukrainka Volyn National University
Published: June 2021

The article is devoted to the development of theoretical issues pertaining to the analysis of current state and trends in tourism management development, the disclosure of opportunities and prospects for the development of tourism, as well as the formation of scholarly and methodological prerequisites for its management development. According to the ratified Strategy for the development of tourism and resorts by 2026 the coordination of mechanisms and tools with the direct strategy for the development of tourism in Ukraine has been explicated. The state regulation mechanisms of the sphere of tourism development, as well as the development of tools for the implementation of governmental strategy have been accordingly systematised. The organisational and economic mechanism of securing the Ukrainian tourist industry development has been suggested in this article. The main directions of tourism management development have been established. The investigation of the development functions of tourism allowed estimating the predominant role of economic, social and ecologic functions. The main principles for the development of tourism management have been established. Tourism is considered to be a system with internal and external environment. The internal body of tourist industry is represented by its organisational structure, personnel, marketing and finance whereas the external one includes political, economic, social, natural, and technological parts. The formation of efficient system and development of tourism management is essentially predetermined by tourist destination, possible only when supported by all tourism stakeholders. The article analyses the leading world practice of tourist destinations with successfully implemented principle of state and private partnership.
Cyclic component of world trade development
Authors:   Mariupol State University, Balabanova Natalia
Published: June 2021

The paper examines the cyclical and structural changes in world trade that affect its development and dynamics. It is determined that each of the stages of development of international trade is characterized by certain factors and development trends; features that reflect the level of internationalization of production and the role of international trade in the development of national economies; priority methods of regulating foreign trade by most countries. The study of the dynamics of world trade since 1800, taking into account its general upward trend, has identified a certain cycle of its development, which at different times was caused by changes in the structure of productive forces, development of new technologies, actions and factors of political and military nature. The fluctuations obtained as a result of the study have different durations and reach the lowest points of fall and the highest points of growth of world trade at different intervals. The most stable in terms of frequency and amplitude of fluctuations in world trade are the periods from mid-1850 to the First World War and 1950-1974. The most critical is the period 1915-1938, for which cyclical fluctuations in world exports are characterized by the highest amplitude. Also, statistical analysis of the data allows to determine the cyclical development of the world economy and its synchronicity with the cyclical fluctuations of world trade with the definition of certain cycles equal to 15-18 years. The current stage is characterized by a slowdown in world export growth. In 2009, the decline in economic activity was the largest among all global recessions. The data show that trade is not even keeping pace with world production growth, and over the past eleven years its average rate has been 2.2% (with the exception of strong surges in 2010-2011) against 3.07% of world GDP growth. The lack of trade dynamism in the last ten years is explained by the weakness of aggregate demand, especially in the euro area. The slowdown in world trade is also linked to the completion of the integration of China and Central and Eastern Europe into the world trading system. The third explanation is the increasing appeal of countries around the world to protectionist measures in international trade in order to stabilize national economies. Many countries have temporarily abandoned normal trade conditions and opted for a more restrained format of mutual trade with other countries. Determining the prospects for the development of the world economy and international trade, WTO experts provide a range of forecast forecasts for 2020 - from 5% to 11% and from 8% to 20.4%, respectively.
Modern patterns of development higher education internationalization
Authors:   Mariupol State University, Zaikovsky Oleh
Published: June 2021

The article is devoted to the study of modern transformations taking place in the international mobility of students due to the spread of higher education internationalization. It is substantiated that the internationalization of higher education is an important determinant of higher education development, national economies, and the like. The objective of the work is to determine the regularities and intensity of the development of internationalization in different countries and the features of the national policy on attracting foreign students. It is determined that higher education internationalization has become an important component of the development of many countries that differ in their level of socioeconomic development. The author of article analyzes the current trends in the development of international student mobility, identifies the features of attracting different countries to the processes of academic mobility, and determines the factors of choosing applicants in favor of international education. The multidimensional nature of the phenomenon of internationalization is proved, in the study of which there is a need to use multidimensional estimates. The proposed methodological tools by author for the quantitative assessment of the level of development of internationalization of higher education includes an index of national higher education system internationalization, the use of which allowed to quantify the process of internationalization of higher education. To identify patterns of development of this process in dynamics, and their intensity. It is substantiated that from the macroeconomic point of view, foreign students are an important factor in influencing the country's balance of payments, the development of the national labor market, the national educational system, and innovative development. Students who have received higher education abroad become an important source of development for the countries of origin, on the terms of the return of such students to their motherland. It is determined that modern universities develop strategies for internationalization of higher education actively, attracting foreign students, which contribute to the development of the level of international universities competitiveness, providing its financial stability of its development. It is proved that in response to the annual growth in the number of foreign students who are sent to highly developed countries, national governments and universities of these countries will direct their efforts to find new ways and arrangements to attract foreign students to study, including using the tools of migration policy. The main directions and methods of attracting foreign students are defined.
Review of the work on The Precambrian Basement (Pre-Gardar) between Kobberminebugt and Frederiksdal, South Greenland
Authors: Allaart J.H
Published: June 2021

The systematic geological mapping in South Greenland under the auspices of Grønlands Geologiske Undersøgelse started in 1956. The Ivigtut region was mapped in the first three years. From 1958 to 1960 a new group mapped part of the so-called Julianehåb granite in an area between Kobberminebugt and Igaliko fjord, to the south-east of the Ivigtut area. In 1961 the work was continued in the area south of Igaliko fjord as far as Frederiksdal and completed in 1963. In the Ivigtut region, as well as in the Julianehåb area, after the large groups left a few geologists continued work for one or two summers to study special problems. In this paper no results from the Ivigtut region will be described, only the different possible interpretations will be mentioned to give a comprehensible background for the treatment of the areas to the south-east.
The relationship between relic pillow structures and zoned calc-silicate skarns, and the significance of talc balls in gneisses south of Frederikshåb
Authors: Walton B.J
Published: June 2021

Amphibolite bands within the pre-Ketilidian gneisses on the island of Igaussaq and the adjacent mainland contain in places clearly recognizable epidotic relic pillow structures, together with probable meta-keratophyre layers and a meta-agglomerate horizon. Zoned calc-silicate skarn bodies have developed from the pillow structures in areas of more intense folding and granitization. In these areas the amphibolites have become agmatitic, and the pillows have suffered more thorough recrystallization and metamorphic differentiation to give zoned bodies consisting of calcite, garnet, diopside, epidote and hornblende.
Report on the survey of beryllium, niobium, uranium and thorium mineralization in the Ilímaussaq complex, South Greenland
Authors: Hansen J
Published: June 2021

A survey of uranium, thorium and niobium mineralization in the Illmaussaq alkaline intrusion which was started in 1964 was extended in 1965 to include a survey of beryllium mineralisation. This was continued during 1966.
General review of the Survey's activities in 1967
Authors: Ellitsgaard-Rasmussen K
Published: June 2021

The Geologieal Survey of Greenland continued in 1967 to carry out its three main tasks - the geological mapping of Greenland, the investigation of mineral deposits of economic interest and the publication of results. In addition the Survey has acted as geological adviser to the Ministry for Greenland in matters concerning the granting of mineral exploration concessions.
Quaternary deposits around Holsteinsborg
Authors: Weidick A
Published: June 2021

The area investigated in 1967 is situated between 66°20' and 67°10' N. 52°30' and 54°W. and is part of the high outer coastal terrain of central West Greenland. The greatest heights - more than 1000 m - are seen in the northernmost and southernmost parts of the area. These parts are separated by an E-W-running depression around Ikertoq fjord. the western continuation of which is seen offshore in Holsteinsborg Dyb (the Holsteinsborg trough), a submarine canyon 500 m deep separating Store Hellefiske Banke from Lille Hellefiske Banke. Whilst the banks are thought to be ice margin deposits which accumulated during the ice ages, the Holsteinsborg trough acted during these times as a drainage channel for the Inland Ice.
Field evidence of very old Precambrian rocks in the Godthåb area, West Greenland
Authors: McGregor V.R
Published: June 2021

The Godthåb area, situated in the old central gneiss complex of West Greenland, has yielded two of the oldest radiometric dates yet obtained from Greenland. They are both K/Ar biotite dates, one of 2710 ± 130 m.y. on granodiorite gneiss from Godthåb (Armstrong, 1963), and the other of 2610± 50 m.y. on gneiss collected 55 km to the north and on the opposite side of Godthåbsfjord (Larsen and Møller, this report). The latter gneiss shows evidence of having undergone retrograde metamorphism from granulite facies to amphibolite facies, and its date is presumed to be related to this retrogression (Windley, in press).
Prospecting instruments used in the survey of uranium-thorium and beryllium in the Ilímaussaq intrusion, South Greenland
Authors: Løvborg L , Hansen J
Published: June 2021

A series of detailed investigations initiated in the Ilfmaussaq alkaline intrusion in 1964 comprises petrological, geochemical and mineralogical examinations carried out by the Petrological Institute of the University of Copenhagen and the Danish Atomic Energy Commission's Research Establishment at Risø, under the auspices of the Geological Survey of Greenland.
The flat-lying metamorphic complex and related igneous rocks of the Kap Farvel area
Authors: Sutton J , Watterson J
Published: June 2021

7000 km2 have been mapped on a scale 1:100 000, in an area east of Frederiksdal (44°40'W) extending 90 km northwards from Kap Farvel to the northern side of Lindenows Fjord (60°35' N). The chronology previously established in the southern part of the area (Bridgwater, Sutton and Watterson, 1966) has been confirmed and found applicable to the whole area.
New mapping and special research on Nûgssuaq and Disko
Authors: Rosenkrantz A
Published: June 2021

In order to supplement the results of previous expeditions to the Cretaceous-Tertiary areas of West Greenland the Survey, with financial support from the Carlsberg Foundation, sent a group to northern Disko, Hareø, and western Nilgssuaq which was the main area for the group's activities. The expedition was supported by the 26 ton motor cutter "J. F. Johnstrup". and two jeeps for transport in the open valleys.
Preliminary notes on the Tertiary lavas of northern Disko
Authors: Pedersen A.K
Published: June 2021

A study on the lavas of northern Disko has recently been started. V. Munther has kindly lent the writer samples of Disko lavas collected on the earlier Nugssuaq expeditions. Apart from the pioneering work by Steenstrup (1882, 1901) very little has been published on the lavas from this region. Extensive literature exists on the rocks containing telluric iron but cannot be cited here.
Research on the high-metamorphic complexes of the Agto area
Authors: Bondesen E
Published: June 2021

Mapping in the Agto area was continued in 1968, the third season of new research. The work has been subsidized by the Carlsberg Foundation and it forms part of the Survey's mapping programme and the results will appear in a Survey 1:100 000 sheet. In 1968 mapping was carried out in eight individual areas. The mapping is now so far advanced that an area bounded by 68°N and a line roughly from the interior of Ataneq fjord to the head of Nordre Strømfjord is known in some detail based on 1:20 000 field maps.
Quaternary geology of Nordre Strømfjord and its environs
Authors: Kelly M
Published: June 2021

In the 1968 summer field season a reconnaissance investigation was made of the Quaternary geology of the region of Nordre Strømfjord (67°30'- 68°00'N) and Nordre Isortoq (north side) (67°12' N). From the field observations and supplementary air photo interpretation a preliminary map at 1:50 000 is being made of the area, which totals 8000 km2. This was a one-season project to provide data for a regional map of the Quaternary of West Greenland.
The bedrock Geology of Vatnahverfi, Julianehåb district, South Greenland
Authors: Berrangé J.P
Published: June 2021

The petrology, structure and chronology of the Vatnahverfi area comprising ca. 300 sq. km SE of Igaliko fjord, Julianehåb district, S Greenland, is described. All the rocks are of Precambrian age and belong to the Ketilidian, Kuanitic, Sanerutian and Gardar periods. The Ketilidian period is represented by a migmatite complex comprising various biotite and hornblende gneisses showing relict supracrustal structures and intermingled with foliated granites. The complex belongs to the lower amphibolite facies. Mapping combined with stereographic structural analysis shows that the complex was initially folded about NE-trending B1 axes and subsequently on vertical to NW-trending B2 axes. The Kuanitic period was a hiatus in the plutonism and is represented by the intrusion of discordant dolerite and microdiorite dykes and hornblende gabbro (appinitic) plutons. Renewed plutonism during the Sanerutian period caused local reactivation of the Julianehåb granite as is indicated by fragmentation and, granitisation of the older basic bodies. Discordant amphibolite dykes and sheets, including a net-veined meladiorite - leucogranodiorite suite, were subsequently intruded under synplutonic conditions. A discordant batholith and satellitic sheets of biotite adamellite were emplaced towards the close of the Sanerutian period. The subsequent Gardar period is represented by faulting, mineralisation and the intrusion of various generations of dolerite, trachyte and alkali trachyte dykes.
Some border relations between supracrustal and infracrustal rocks in South-West Greenland
Authors: Windley B.F , Henriksen N , Higgins A.K , Bondesen E , Jensen S.B
Published: June 2021

Three types of border relation between supracrustal and intracrustal rocks are described from South-West Greenland. In the Ravns Storø area a largely volcanic series, possibly equivalent in age to the Tartoq Group, passes downwards into the underlying gneisses via a transitional migmatite front. The supracrustal bedding passes conformably downwards into the gneissic foliation and there is a progressive downward increase in metamorphic grade and degree of mineral orientation. In the northern part of the Ivigtut region Ketilidian supracrustals lie with a major unconformity on pre-Ketilidian gneisses (and Tartoq Group) supracrustals; between which there is a migmatite front relation. Passing southwards the autochthonous unconformity between the Ketilidian supra­crustals and the underlying rocks is affected by a series of progressive tectonic modifications. Faulting parallel to the axial planes of Ketilidian second phase folds in the supracrustals is followed by thrusting along the unconformity, giving rise to a parautochthonous border, which further south passes into an allochthonous border modified by gneissification and associated with the formation of granitic rocks. Earlier basic dykes together with the gneissic foliation are dragged along the transitional border which simulates a transition zone between a superstructure and an infrastructure. In association with this increase in tectonisation there is a concomitant increase in grade of metamorphism of the supracrustal rocks from an almost unmetamorphosed state through greenschist facies and epidotemphibolite facies to amphibolite facies.
Zechstein Salt Denmark. Salt Research Project EFP-81. Volume III: Fabric analysis of domal rock salt
Authors: Larsen Jørgen Gutzon , Lagoni Per
Published: June 2021

Volume III is part of four volumes elaborated in the course of Salt Research Project EFP-81. The volume deals with petrofabric analyses of rock salt related to mechanical test data and statistical analysis of these data.
Palynological preparation techniques, a new Macerationtank-method and other modifications
Authors: Poulsen Niels Erik , Gudmonsson Lasse , Hansen Jens Morten , Husfeldt Yvonne
Published: June 2021

A safe technique useful in the preparation of spores, pollen, dinoflagellate cysts, acritarchs and other acid-insoluble microfossils is described. The technique utilizes a macerationtank for hydrofluoric acid treatment of palynological samples. The hydrofluoric acid is conducted to and from the macerationtank along tubing. Tests of the method are discussed and the macerationtank is described. Some techniques in subsequent preparation are mentioned. These include heavy-liquid separation, oxidation, ethanol water separation (modified), swirling (modified), ultrasonic treatment, filtration.
Fibre length by electronic image analysis
Authors: Hoelstad Torsten
Published: June 2021

A number of electronic image analysis techniques have been applied to preparations of glass fibres obtained from polymer based composites (PES and PPS matrix) in order to automate length measurements. The image analysis sequence developed is described in detail. The functions of the sequence are based mainly on aspects of filtering in the spatial domain by means of convolution, mathematical morphology and conditional measuring. The key image analysis function is directional erosion. Using glycerol jelly strew preparations and transmitted light, the length of 500 glass fibres can be automatically measured in approximately 15 minutes with an array processor-based image analysis system (IBAS 2). The image analysis method is tolerant of impurities and variations in fibre preparation density; the method produces consistent results and errors due to misinterpretation are negligible.
Glacial Striae, roches moutonnées and ice movements in the Faeroe Islands
Authors: Jørgensen Gunni , Rasmussen Jóannes
Published: June 2021

The paper deals with glacial striae, roches mountonnees and ice movement in the Faeroe Islands. On an enclosed map, striae and roches moutonnees, partly observed during other field work, are presented together with description of localities. Ice movement is discussed with reference to older works, and it is concluded that the ice reached up to altitudes of more than 700 m and extended far beyond the present coast line. Su6uroy and Sandoy each had a local ice cover, at least during the last glaciation, and in the northern islands the ice radiated out from a principal iceshed running from Vágar to Viðoy. The paper deals with glacial striae, roches mountonnees and ice movement in the Faeroe Islands. On an enclosed map, striae and roches moutonnees, partly observed during other field work, are presented together with description of localities. Ice movement is discussed with reference to older works, and it is concluded that the ice reached up to altitudes of more than 700 m and extended far beyond the present coast line. Su6uroy and Sandoy each had a local ice cover, at least during the last glaciation, and in the northern islands the ice radiated out from a principal iceshed running from Vágar to Viðoy.
Factores de riesgo suicida en población adolescente
Authors: Pacheco-Amigo Beatriz Mabel , Troncoso-Pacheco Rómulo Enrique
Published: June 2021

Objectives: The objective of the research is to analyze posthumous letters that allow describing thoughts oriented to the child's adaptability deficit, identifying the most common risk factors presented in adolescents. Methodology: The paradigm used is through a quali-quantitative approach - mixed approach and non-experimental design, through a cross-sectional study that allowed establishing the prevalence of frequencies of risk indicators. The sample consisted of posthumous letters from five adolescents who accentuated the suicidal act with an average age of 14 years and 8 months, in the year 2020. For this reason, the sample was of intentionality characteristics, integrating the categories of the posthumous letters allowing establish theoretical conceptions and practical implications, evaluating them by contextual analysis through Python programming phase and Matplotlib libraries. Contribution: One of the main contributions of the research is to address the risk factors of adolescents from posthumous letters in order to establish mental health intervention guidelines for the prevention of suicidal acts in minors.
Determination Causes of Tax Avoidance on Indonesian Manufacturing Firms with Capital Intensity as Intervening Variables
Authors: Trisanti Theresia
Published: June 2021

The aim of this study is to examine and analyze the effect of the independent variables, namely return on assets (ROA), debt to assets ratio (DAR), company size, and capital intensity on the dependent variable in the form of tax avoidance. The population in this study was manufacturing companies listed on the Indonesia Stock Exchange for the period 2016 - 2019. By using purposive sampling technique, data analytical technique used is descriptive statistic, classic assumption test and hypothesis testing in the form of SmartPLS analysis. The test results show that the variables return on assets (ROA), debt to assets ratio (DAR), company size, and capital intensity affect the tax avoidance. Capital intensity can mediate the relation for variable return on assets (ROA), debt to assets ratio (DAR), company size to tax avoidance.
Attitude of Students towards Statistics Application
Authors: Anwar Norizan , Jamaluddin Aniza , Kamarudin Hanis Diyana
Published: June 2021

Objective- This study aims to investigate the factors that influence the students' statistics acceptance and its relationship.

Methodology/Technique -Method used to conduct this research is quantitative and this study is using simple random sampling technique.

This paper contributes to the understanding about the importance of food allergy awareness among public.
Findings - simple random sampling technique. Findings – The findings of this study show that, out of three investigated independent variables, only two variables turned out to be influential in predicting student's statistics acceptance among undergraduate students of program Bachelor of Science Information System Management (Hons) Faculty of Information Management Shah Alam, Malaysia.

Novelty - This study only caters students who took statistics with no mathematics qualification required in entry level of the program enrolment.

Type of Paper Empirical Paper

Keywords: , Student's Statistics Acceptance; Affect; Cognitive Competence; Value; Undergraduate Students.
Exploring Curvilinear Relationship between Entrepreneurial Orientation and Firm Performance
Authors: Samantha Gunathilaka , Premaratne Gamini
Published: June 2021

Objective - The vital role of entrepreneurial orientation (EO) on firm performance has been widely studied in developed countries. Most studies have found a positive linear relationship between EO and firm performance. However, the empirical findings are inconclusive. According to the recent literature, one possible reason for these inconsistent findings may be the nature of the relationship between EO and firm performance is not linear as assumed by many researchers. The objective of this study is to examine the relationship between EO and firm performance and specially to determine the best representation is whether linear or curvilinear. Methodology/Technique - This study utilizes a sample of 580 small medium enterprises (SME's) from two provinces in Sri Lanka and hierarchical regression analyses was employed for analyzing the relationships. Findings - Findings demonstrate anS-shape curvilinear relationship between EO and firm performance in the context of SME's in Sri Lanka. Type of Paper - Empirical Paper Keywords: Entrepreneurial Orientation; Firm Performance; Small Medium Enterprises; Curvilinear Relationship.
The Governance of Accounting Rules and Tax Rules: Analysis of SMEs' Tax Avoidance Strategies
Authors: D. Hariyanti , M.N Rohaya , O. Normah , A.A. Rozainun
Published: June 2021

Objective- This study examined the governance of accounting rules and tax rules on the level of tax burdens paid by SMEs in Malaysia. According to the tax gap theory, taxpayers utilize the different rules between accounting and tax which is known as the dual reporting system in their tax avoidance strategies in order to pay lower taxes. The tax gap is the difference between the statutory tax rate (STR) and effective tax rates (ETRs).

Methodology/Technique - This study analysed financial statements of 148 SMEs (740 firm-years) prepared for the years 2008 to 2012.

Findings The statistical results revealed that the dual reporting system had caused a significant gap between the STR (the tax rate that SMEs supposed to pay) and ETRs (the actual tax rates paid by SMEs) in the Malaysia tax system. In addition, the findings provided evidence of the tax avoidance strategies utilised by SMEs which cause lower ETRs as follows: exempt income and tax incentives, disallowable expenses, absorbed losses and capital allowances, deferred tax expenses, size and leverage. Thus, the findings confirmed the tax gap theory in the SMEs tax system which implied a loss of tax revenue to the government due to tax avoidance activities.

Findings The findings had provided useful feedbacks to the policymakers such as accounting bodies and the relevant tax authorities to address the issue and realign the two systems which are accounting standards and tax system to minimize the gap.

Type of Paper Empirical paper

Keywords: , Dual Reporting System; ETRs; SMEs; STR; Tax Gap
Using Causal Loop Diagram in Understanding Financial Activities of Malaysia Pension Fund
Authors: Sapiri Hasimah , Ahmad Nazihah , Aziz Nazrina , Zainon Fatinah
Published: June 2021

Objective - The aim of the article is to present the development of a simulation framework which identifies Malaysia Pension Fund main sources as well as the financial activities.

Methodology/Technique - Numerous factors influencing the financial condition pension fund are summarized. Based on the set of system factors in literature summarization, causal loop diagram is used to analyse the inter-relationships among these factors.

Findings - Causal loop diagram shows a relationship between these factors, which can be used in analysing financial condition of a pension fund. In the developed causal loop diagram, it shows the main sources of Malaysia pension fund, the asset allocation, and the future benefit payment.

Novelty - The causal loop diagram will then, be used as a dynamic hypothesis of this study and serves as a basis for quantitative models.

Type of Paper: Review

Keywords: ,Pension Fund, Financial Activities, Simulation, Causal Loop Diagram.
Incorporating Knowledge Sharing As a Sustainable Competitive Advantage with Business Processes
Authors: Irani Maziar Azimzadeh , Ghazali Mohd Zulkifli Mohd , Osman Hassan Mohd.
Published: June 2021

Objective - This paper aims to clarify the importance of knowledge sharing application in businesses, and to illuminate the effect of knowledge sharing as the key compartment of knowledge management on business process and organizational performance based on current research. Finally, this paper endeavours to suggest a model and some recommendation for future research.

Methodology/Technique - A qualitative method based on a comprehensive search of numerous leading databases has been utilized for the purpose of this study.

Findings - Knowledge sharing influences organizational performance from diverse aspects like; management, decision making, and production procedure. In knowledge based societies, the ability of a company to create, sustain, and communicate knowledge has a major impact on its performance. Knowledge sharing is the basis of competitive advantage due to its implicit dimension and the complexity to imitate or substitute. Therefore, companies who are capable of achieving a successful knowledge sharing are likely to perform better.

Novelty - Knowledge sharing affects business overall performance. Therefore, knowledge sharing should be incorporated into business processes in order to maintain a business, organizational performance at a competitive level.

Type of Paper: Review

Keywords: Knowledge Sharing; Business Process; Organizational Performance;Organizational Success; Competitive Advantage.
The Institution of Hisbah: In the Purview of Its Significances and Development
Authors: Shah Mohd Ab Malek Md , Shahudin Mohd Harun , Mahzan Sulaiman , Othman Rani Diana , Jody Jeniwaty Mohd
Published: June 2021

Objective - In relation to this, this paper is aimed at portraying the elements of hisbah with regard to the contemporaneous atmosphere; namely ombudsman within the ambit of the modern world.

Methodology/Technique - In the process of playing its important role of enjoining good and forbidding evil, this system has been evolved in accordance with the surrounding atmosphere wonderfully. It should be emphasized that the fundamental doctrines and principles has been rooted since the period of the Prophet's lifetime. Consequently, this administration system of justice later has been developed luxuriously to be institutionalized, together with own identity and entity during the period of Al-Mawardi (died 450 H). Simultaneously, the fuqaha has played such significant roles by virtue of this remarkably scenario, that is, for the purpose of governing the principles of justice in the society properly.

Findings - The institution of hisbah has been acknowledged as one of the main components of Islamic judicial institutions which has a link with various institutions, inter alia, qada', mazalim and also shurtah.

Novelty - In addition, it is hoped that; throughout this paper, a better understanding could be gained pertaining to the future prospects of hisbah holistically.

Type of Paper: Review

Keywords : hisbah; muhtasib; future prospect; justice
Islamic Banks and Local Development in Indonesia
Authors: Andriansyah Yuli
Published: June 2021

Objective - This paper was aimed to explain the development of Islamic banks and their contributions in Indonesia local development.

Methodology/Technique - The paper described data on essential financial data of Islamic bank in 8 provinces in Indonesia mainly in their economic growth, percentage of population living under the poverty line, along with Islamic financial indicators, i.e. asset, third parties fund, and financing.

Findings - The results indicate that Islamic banks accomplish impressive financial performance reflected in fast growing in asset, third parties fund, and financing. In terms of financial intermediaries, Islamic bank also performs well as presented in a larger share of financing compared to third parties fund. Islamic banks are also resilient to local short-run shocks in the economy. However, the relation between these financial indicators with economic indicators is not likely very supportive mainly because Islamic bank's limited market share and issue in financial inclusion in Indonesia.

Novelty - As a preliminary research in the relation between Islamic finance and local development particularly in a new emerging decentralized economy, this paper bear a worthy endeavour in expanding this field of study in the future.

Type of Paper: Review

Keywords : Local Development, Islamic Bank, Financial Intermediaries, Economic Growth, Poverty.
Bachelor's Degree in German Studies and Then? The Professional Development of the 2008 BA German Graduates from Universiti Putra Malaysia
Authors: T Schaar , R Selke , N. Ogasa , A. Lay Hoon
Published: June 2021

Objective - An ongoing tracer study project – January 2014 to October 2015 – aims to provide more comprehensive data on the professional development of BA German graduates from UPM. Methodology/Technique - The group of 2008 graduates has been chosen to provide initial data via in-depth interviews, questionnaires and social med1ia groups, which allowed the conclusion that studying BA German at UPM combined with a business-related minor subject is a proven formula for a successful and quick entry into the Malaysian job market. Findings - The conceptual framework will discuss on the four major components of sustainable development, element of preservation management for cultural institution, issues and challenges faced on preservation of archival heritage. Novelty - The comprehensive study on the "Future Direction of the Language Education in Malaysia" (2010) concluded that graduates of language majors from Malaysian universities do not have any problem in securing employment either in the public or the private sector. A survey related to the professional development of former Bachelor of Arts in Foreign Languages (German)-students confirmed that the majority of graduates from University Putra Malaysia found employment in the corporate or education sector shortly after finishing their studies. Type of Paper: Review Keywords : 2008 Graduates; BA German Curriculum; BA German Programme; Malaysia Job Market; Professional Development of UPM Graduates; Tracer Study; UPM