bluuebunny/crossref_metadata_2025 huggingface dataset:
One year into the COVID-19 pandemic: What do we know so far from studies assessing risk and mitigation of droplet aerosolisation during endonasal surgery? A systematic review
Authors: Williams Stephen , Leong Samuel
Published: May 2021

Objectives As we pass the anniversary of the declaration of a global
pandemic by the World Health Organisation, it invites us to reflect upon
the inescapable changes that coronavirus has wrought upon ENT and, in
particular, rhinological practice. As it remains unclear when we will
globally emerge from the shadow of COVID-19, a critical analysis of the
evidence base on both the assessment and mitigation of risk is vital for
ENT departments worldwide. This article presents a systematic review of
the literature examining articles which consider either the
quantification of risk or strategies to mitigate risk specifically in
the setting of rhinological surgery. Design Systematic literature
review. Results The literature search yielded a total of 3406 returns
with 24 articles meeting eligibility criteria. A narrative synthesis
stratified results into two broad themes: those which made an assessment
as to the aerosolisation of droplets during sinus surgery, further
subdivided into work which considered macroscopically visible droplets
and that which considered smaller particles, and those studies which
examined the mitigation of this risk. Conclusion Studies considering the
aerosolisation of both droplets and smaller particles suggest endonasal
surgery carries significant risk. Whilst results both highlight a range
of innovative adjunctive strategies and support suction as an important
variable to reduce aerosolisation, appropriate use of personal
protective equipment (PPE) should be considered mandatory for all
healthcare professionals involved in rhinological surgery given studies
have demonstrated that close adherence to PPE use is effective at
preventing COVID-19 infection.
The Language of Ecology within the Frame of Public Relations Discourse
Authors:   Lomonosov Moscow State University, Minyar-Beloroucheva Alla , Sergienko Polina ,   Lomonosov Moscow State University
Published: May 2021

The article emphasizes the importance of the language of ecology in teaching English as a second language (L2) to public relations (PR) undergraduates. The research is aimed at making L2 PR undergraduates be aware of the necessity to protect the environment by means of reading specialized literature with a special focus on the language specifying issues of ecological ethics. Linguodidactics sees the educational ecosystem as one of its major trends of future development, as the undergraduates are not only to master single as such, but take them as a system pertaining to a human existence in the benevolent and harmonious world. Environmental conservation deals with sustainability, a subject to be taught through special vocabulary and professionally oriented texts. The methods employed in the present research include analysis and synthesis enabling the process of categorization and systematization. Theoretical achievements of linguodidactics in L2 professional education provide for the necessity to develop emotional competences, emotional intelligence, empathy, sympathy and sensitivity to the surrounding world. The research has shown that specially selected professionally oriented language units help the formation of a certain vision of the ecological situation in the modern world through the professionally oriented PR discourse. Ecological ethics for future PR experts becomes intrinsic for the development of their professional competences. Through the professional PR language, it is possible to establish an ecological aesthetic system aimed at promoting sustainable development regarding the environmental protection.
Learning Challenges During Pandemic Situation: Lithuanian University Case
Authors:   Vytautas Magnus University, Petkeviciute Nijole , Balciunaitiene Asta ,   Vytautas Magnus University
Published: May 2021

Learning issues in the context of the pandemic situation will be discussed in the paper. Research problem – learners lack relevant information, knowledge and skills about creativity for adequate problem solving. Distant learning requires to create environment suitable for students' needs in the case of a critical situation (for example, Covid 19 pandemic). It motivates students to change their attitudes and behaviours while combining different actions based on their self-awareness and creativity. Therefore, students need to develop their creativity skills to facilitating problem solving. Moreover, it is significant to raise students understanding about themselves to make adequate decisions for efficient learning during the lockdown because of Covid-19 pandemic. The aim of the research is to find out and discuss students' learning difficulties and experiences during a pandemic, and to find out how creativity can contribute to problem-solving. For this reason, it is essential that learners concentrate on how to develop their creativity for better learning in uncertainty conditions. Used research methods were scientific literature analysis, quantitative (questionnaire) study and descriptive analysis. The findings of the study demonstrate that learners have major distant learning difficulties and various social psychological problems during the pandemic situation in Lithuania. Moreover, the results show that learners lack understanding about the importance of knowledge and opportunities for creative problem solving during distant learning processes in the pandemic situation.
Preliminary Adaptation of Criminal Attitudes to Violence Scale in Latvian and Russian
Authors:   Baltic International Academy, Simane-Vigante Laura
Published: May 2021

Violent offenders cause serious harm to their victims and affect the general well-being of the society. Many awareness and rehabilitation campaigns are introduced at the moment in Latvia that increases the necessity for adapted valid instruments in the native languages of the offenders. The aim of the research was to conduct a preliminary adaptation of Criminal Attitudes to Violence Scale (CAVS) in Latvian and Russian. CAVS has been designed to measure non-sexual physical violence of violent male offenders. Two groups (“Latvians” N=200 and “Russians” N=200) and four sub-groups of male offenders and non-offenders were formed. The translation of the scale in Latvian and Russian was organized separately and completed by back-translation method. Evaluation by both experts and a sample of target population was provided with the final Russian and Latvian versions of CAVS. Internal consistency of the items of the scale proved to be very good for all four sub-groups. Item analysis showed that both (Latvian and Russian) adapted CAVS versions work the best with the offender samples. There were three-factor structure reviled for both Latvian and Russian CAVS. The preliminary adaptation process has been completed and the further standardization process is intended.
Training Treatment Skill of Children Abuse Victims for College Students
Authors: Koesdyantho Agustinus Roedy , Koesdyantho Agustinus Roedy
Published: May 2021

Child abuse is a serious phenomenon that needs treatment to recover the victims. The present article aims at describing a training of giving treatments to recover children as victims from abuse and violence to show the students’ (participants) knowledge and service before they do internship program at an orphanage. The subject of research is 7th semester students of guidance and counseling program at Universitas Slamet Riyadi, Indonesia. The result of the research are the improvements of the college students’ knowledge and service in giving treatment for child abuse victims; they are familiar with six forms of treatment to recover the victims that consist of Combined Parent-Child Cognitive Behavioral Therapy (CPC-CBT), Parent Training and Multi-systemic Therapy, Project Support (Children’s Protective Services), Web-based parenting skills, Home Visiting Program, and School Based Mental Health Intervention for Children. The conclusion of the article is treatments in the form of collaboration between parents (caregivers), schools, and children (as victims) to recover child abuse and violence through a variety of phases to realize the purposes and children abuse as victims need appropriate treatment based on the condition of them and such six treatments as a choice and solution to recover the victims.
Importancia de la minería y la agricultura en la economía peruana
Authors: Ccama U. Faustino , Ramírez S. William , Mucho Rómulo
Published: May 2021

Este artículo presenta una breve descripción de los macro indicadores peruanos; además describe cómo los sectores de Minería y Agricultura impactan en la economía peruana, durante las últimas dos décadas. En este período, la economía peruana muestra un crecimiento impresionante del 5,44% en términos del producto interno bruto (PIB); Este período también se conoce como el "auge minero". El excelente desempeño de los sectores minero y agrícola contribuyó a este desempeño económico. Sin embargo, a pesar del crecimiento económico y los cambios durante las últimas dos décadas, la pobreza extrema, la desnutrición y la anemia infantil siguen siendo un problema grave. Para eliminar la pobreza extrema, Perú tiene que crecer al menos un 6% anual en términos de PIB. Este estudio propone que la minería y la agricultura deben seguir creciendo para contribuir al desarrollo del Perú. Recomienda que aumenten las inversiones privadas y públicas, reconoce la importancia de la competitividad. Otra conclusión es que no existe un conflicto real entre la minería y la agricultura por los recursos hídricos; ya que es necesario para ambos sectores. Este estudio revisa la literatura económica y utiliza información secundaria producida.
Arquitectura de software basada en microservicios aplicados en un entorno smart campus
Authors: Yamao Eiriku , León Lescano Norma , Yapur Vallejos José Luis
Published: May 2021

El presente trabajo tiene como objetivo describir la arquitectura orientada a servicios utilizada en el proyecto “macetamascota”, como parte de las soluciones que integra el campus inteligente en la Universidad de San Martín de Porres (Perú). Se implementó con éxito una arquitectura de microservicios en un entorno de campus inteligente para mejorar la autosuficiencia y la sostenibilidad de las flores y plantas ornamentales dentro del campus. Los resultados muestran los componentes e interacciones clave de la arquitectura para el campus inteligente, estableciendo las bases para futuros estudios y ampliando a una implementación más grande en toda la ciudad.
Media Pembelajaran Berbasis Video Konten Youtube pada Mata Kuliah Sejarah Musik Materi Musik Kuno
Authors: Firdhani Aldhila Mifta
Published: May 2021

Tujuan penelitian dan pengembangan ini adalah untuk (1) menghasilkan pengembangan media pembelajaran berbasis video content youtube mata kuliah Sejarah Musik materi sejarah musik kuno, (2) menguji kelayakan media pembelajaran berbasis video content youtube mata kuliah Sejarah Musik materi sejarah musik kuno, dan (3) mengetahui peningkatan minat belajar mahasiswa setelah menggunakan media pembelajara ini sebagai sumber informasi tambahan mahasiswa program studi pendidikan musik untuk memahami sejarah musik kuno. Tahapan penelitian dan pengembangan ini meliputi analisis kebutuhan, perencanaan, pengembangan, dan uji coba pemakaian. Penilaian dan uji kelayakan produk pada uji alfa ini melibatkan 2 (satu) orang ahli media. Uji coba produk (uji beta) melibatkan 32 mahasiswa sebagai subjek uji coba. Data dalam penelitian dan pengembangan ini dikumpulkan melalui angket dan tes minat belajar. Teknik analisis data yang digunakan adalah teknik kualitatif deskriptif, kuantitatif deskriptif, dan uji beda. Hasil penelitian dan pengembangan menunjukkan bahwa: (1) kelayakan media pembelajaran berbasis video content youtube berdasarkan penilaian ahli media mencapai skor 5,64 dengan kriteria “Sangat Baik”; (2) penilaian produk oleh 2 (dua) orang dosen pada uji alfa memiliki skor rata-rata sebesar 4,78 dengan kriteria “Sangat Baik”; (3) peningkatan minat belajar mahasiswa sebesar 4,89. Nilai signifikansi sebesar 0,000 yang menunjukkan bahwa terdapat perbedaan yang signifikan antara nilai rata-rata pada pretest dan posttest. Sehingga dalam hal ini, penggunaan media pembelajaran berbasis video content youtube dapat meningkatkan minat belajr mahasiswa pada mata kuliah sejarah musik.
Fay Zonu İçinde Açılan Büyük Çaplı Bir Tünelin Kısa ve Uzun Dönem Zemin Parametrelerine Göre Davranışının ve Destek Sistemlerinin Değerlendirilmesi (T36 Tüneli, Ankara-İstanbul Yüksek Hızlı Tren Projesi)
Authors: Gökçeoğlu Candan , Aygar Ebubekir
Published: May 2021

Fay zonu içinde açılan büyük çaplı tüneller için destek sistemi tasarımı her zaman kritik bir mühendislik
problemi olmuştur. Fay zonlarında kısa dönemde tünel kazısı sırasında ayna ve tavan stabilite problemleriyle, uzun
dönemde ise sıkışmaya bağlı olarak destek sistemlerinde yenilmelerle karşılaşılması muhtemeldir. Bu nedenle
destek sistemlerinin tasarımı yapılırken kısa ve uzun dönem zemin parametrelerine göre tasarım detayları dikkate
alınmalıdır. Yapılacak olan destek sistemi seçimlerinde en önemli faktörler ortamın jeolojik şartlarını iyi tanımlamak
ve jeoteknik tasarım parametrelerinim doğru seçimidir. Bu nedenle, çalışmadaki temel amaç fay zonu içinde açılan
Ankara-İstanbul T36 tüneli için kısa ve uzun dönem zemin parametrelerini dikkate alan tahkimat tasarımının
incelenmesidir. T36 tünelinin toplam uzunluğu 4100 m olup, 180 m’ye varan örtü yüksekliği altında kazı ve destek
çalışmaları tamamlanmıştır. Fay zonu geçişinde ise 115 m örtü yüksekliği altında tünel desteklemeleri yapılmıştır
ve kısa dönemde ayna stabilite problemleriyle uzun dönemde ise tünelde sıkışma problemleriyle ile karşılaşılmıştır.
Bu çalışma kapsamında, kısa ve uzun dönemde tüneli etkileyen deformasyonların oluş nedenleri tartışılmakta ve
nümerik analizlerle destek sistemleri incelenmektedir. Bununla birlikte, tünelcilik açısından önemli konulardan biri
olan fay zonu geçişlerine ilişkin ölçütler tartışılmaktadır.
Teacher’s target language use in classroom discourse: teacher’s point of view
Authors: Sari Puspa , Syahrir Syahrir , Aliah Husnani
Published: May 2021

The language class is closely related to the assumption that students will learn and generate the target language. Students are supposed to be able to relate, at least, with the language they have studied. The teacher hopes to not only teach but also use the target language in their teaching-learning process and show the students how to use it. This research explores the teacher's target language in the classroom discourse from the teacher’s point of view—a Qualitative approach employed in this research. The teacher believed that the use of the target language has to be in a maximum way. However, drawn away by the situation of students’ target language knowledge, the use of target language becomes infrequently used. She only used target language for simple words or sentences, which is she knew her students able to comprehend. She needed to use the target language and the students’ first language and mother tongue to help the students more comfortable comprehending the lesson.
A MATTER TO THINK OVER: NATIVENESS OF ENGLISH TEACHERS IN INDONESIA
Authors: Putri Celya Intan Kharisma
Published: May 2021

A shift is happening in languages used in Indonesia, especially in English as a foreign language that must be taught as a compulsory subject in Indonesian formal education institutions from primary to tertiary levels. English takes a place in the third position after Bahasa Indonesia and the regional languages. Since English as an International Language (EIL) paradigm appears, some debates burst up whether it is native speaker or non-native speaker teacher who should teach English in outer-expanding countries. This paper provides a discussion about the issue of native and non-native speaker of English related to the selection of English teachers in Indonesian context. The issue is analysed by using a list of teaching behaviours between native English speaker teachers (NESTs) and non-native of English speaker teachers (NNESTs) examined by Medgyes (1994). A few recommendations about the issue of selecting English teacher in outer-expanding countries are presented in the end of the paper.
Combustion stability control of gasoline compression ignition (GCI) under low-load conditions: A review
Authors: Liu Leilei , Zhang Zhifa , Liang Yue , Zhang Fan , Yang Binbin
Published: May 2021

With greater energy pressure and stricter emission standards, increasing power output and reducing emissions of engines are simultaneously required. To achieve this, considerable researches are motivated. In recent years, key and representative developments in the field of high-efficiency and clean engines have been carried out. Among them, a low temperature combustion concept called gasoline compression ignition (GCI) is widely considered by universities and research institutions around the world, since it has the potential to achieve ultra-low NO
X
and soot emissions while maintaining high thermal efficiency. However, GCI combustion mode has certain issues to be solved, such as combustion instability under low-load conditions. Therefore, this paper reviews the experimental, computational and optical studies on the combustion stability control of GCI combustion mode during low loads and describes the recent progress to improve combustion stability as well as points out the future work finally.
Splenic and Leucocytic Responses in Wistar Rats Exposed to Chronic Doses of Hydromethanol Extract of Helianthus annuus Leaf in Feed
Authors: Ezeh Gladys Chinelo , Onoja Samuel Okwudili , Ezeja Maxwell Ikechukwu , Udem Samuel Chukwunyere , Anaga Aruh Otta
Published: May 2021

To evaluate the effects of the hydromethanol extract of Helianthus annuus on leucocyte profile and spleen histology after prolonged exposure to Wistar rats. This study involved the incorporation of varied concentrations (2.50, 5.00 and 10.00 mg/10 g) of hydromethanol extract of H. annuus in feed and feeding same to Wistar rats for 90 consecutive days. Blood samples were collected from the retro-orbital plexus of the rats on days 30, 60 and 90, for leucocyte count. Histopathological examination of the spleen was also conducted. The extract treatment did not cause a significant (p >0.05) change in the leucocyte profile and the spleen histology in the treated rats when compared to the normal control rats. On day 90, the total leucocyte counts of 15.24 ± 1.47, 12.69 ± 0.84 and 16.29 ± 3.36 for the groups that were treated with extract 2.50, 5.00 and 10.00 mg/10 g feed respectively, were not significantly (p > 0.05) different when compared with the total leucocyte count (12.01 ± 0.77) of the control group. The findings suggest that hydromethanol extract of H. annuus do not have a significant effect on the leucocyte profile and the histology of spleen.
Modeling Supply Chain Sustainability-Related Risks and Vulnerability: Insights from the Textile Sector of Pakistan
Authors: Hashim Muhammad , Nazam Muhammad , Zia-ur-Rehman Muhammad , Abrar Muhammad , Baig Sajjad Ahmad , Nazim Muhammad , Hussain Zahid
Published: May 2021

Sustainability-related risk and vulnerability management have attained significant attention from academia and industry. Manufacturing industries in developing countries such as Pakistan are under severe economic pressure and striving to boost sustainable supply chain practices for achieving business excellence. In this context, the objectives of the present research are to examine the critical supply chain risks associated with sustainable development goals, namely social, economic, and environmental factors. The failure mode and effect analysis (FMEA) technique is employed for categorizing the risk factors and Pareto analysis for highlighting the more crucial and risky factors. For this purpose, a large-scale survey was carried out in the textile industries of Pakistan to develop a risk mitigation model for sustainability-related risks and vulnerability in a textile supply chain (TSC). It captures the input expressions of experts for risk factors, namely severity (s), occurrence (o), and detection (d) for calculating the risk priority numbers (RPNs) of identified alternatives. The results depict that endogenous environmental risks categorize as the most significant for the textile manufacturing industries, and the interfaces between the various risks associated with sustainability-related are also found very high. This study would be a toolkit for the industrial managers and policy-makers for creating sustainable manufacturing culture on organizational premises.
Experimental and Modelling Studies on Thermal Insulation and Sound Absorption Properties of Cross-Laid Nonwoven Fabrics
Authors: Yang Tao , Hu Lizhu , Xiong Xiaoman , Petrů Michal , Palanisamy Sundaramoorthy , Yang Kai , Novák Jan , Militký Jiří
Published: May 2021

Nonwoven fabrics are widely used for thermal insulation and sound absorption purpose in construction and automobile fields. It is essential to investigate their thermal conductivity and sound absorption coefficient. Five cross-laid nonwoven fabrics are measured on the Alambeta device and Brüel & Kjær impedance tube. Bogaty and Bhattacharyya models are selected to predict the thermal conductivity, and Voronina and Miki models are used to predict the sound absorption coefficient. The predicted thermal conductivity shows a significant difference compared with the measured values. It is concluded that Bogaty and Bhattacharyya models are not suitable for high porous nonwoven fabric. In addition, the results of Voronina and Miki models for sound absorption prediction are acceptable, but Voronina model shows lower mean prediction error compared with Miki model. The results indicate that Voronina model can be used to predict the sound absorption of cross-laid nonwoven fabric.
Moral Music Management: Ethical Decision-Making After Avicii
Authors: Chaparro Gerardo , Musgrave George
Published: May 2021

Following the tragic suicide of Avicii (Tim Bergling) in 2018, many in the popular media, and reportedly the musician’s own family, were seen to question the ethics of decisions taken by his manager (Williams, 2018; Ralston, 2018). By applying a moral intensity test (Jones, 1991) in the form of a scenario-based questionnaire to six music managers based in London (UK), this article interrogates how and why music managers make the moral and ethical choices they do. The findings suggest that music managers are aware of ethical challenges emanating from their work, but that the relatively informal, loosely regulated nature of the music workplace complicates the negotiation of ethical and moral tensions. However, music managers’ close awareness of the ‘social consensus’ and ‘proximity’ of moral intensity suggests that cultural (as opposed to regulatory) change can help guide and inform managerial decision-making.
Economics of climate change
Authors: Żylicz Tomasz
Published: May 2021

The paper looks at the ineffectiveness of climate protection undertaken by the United Nations Framework Convention on Climate Change (UNFCCC). Despite the emission reduction measures commenced by some countries, the global emission of carbon dioxide has increased more than 40% since the adoption of the UNFCCC. The most important reason of the catastrophe is the so-called Berlin Mandate (1995), which exempts most of the countries in the world – including China that became the largest emitter in 2006 – from taking any binding commitments to reduce emissions. The Paris Agreement (2015) has been the first attempt to overcome the failure. There are a number of economic reasons why the protection process has not been successful so far. ‘Carbon leakage’ caused by the fact that most countries do not have binding commitments implies that emission from economies that impose restrictions moves to where it is not constrained. This calls for a global agreement on emission reduction. Such a global agreement requires recognition of the fact that climate protection is a public good. It is surprising that those UNFCCC signatories, who are likely to be hit by the lack of protection most acutely, hesitate to adopt effective provisions.
Legal Regulation of the Supervisory Board of the National Fund for Environmental Protection and Water Management
Authors: Dąbrowski Tomasz
Published: May 2021

History and legal regulations concerning the structure and functioning of the Supervisory Board of the National Fund for Environmental Protection and Water Management are presented in this article. The introduction discusses the historical background of the Fund. Composition and appointment and dismissal of the Supervisory Board members, their rights and responsibilities, as well as the Board's tasks are described in the successive sections. Procedures of the Board's sessions and resolutions and documentation of its activities are presented. The statistics contained in the reports that the Fund's Supervisory Board submits annually to the competent minister are analysed in the final section. The paper concludes with an assessment of legal regulations applying to the Board.
Nitrate removal from wastewater generated in wet Flue Gas Desulphurisation Systems (FGD) in coal-fired power generation using the heterotrophic denitrification method
Authors: Iskra Krzysztof , Krawczyk Łukasz , Miodoński Jan M. , Wierzbicka-Kopertowska Dominika
Published: May 2021

The article presents an assessment of the possibilities of using the heterotrophic denitrification process to remove nitrates from wastewater produced in wet flue gas desulphurisation (FGD) installations and also its optimization in the scope of basic technological parameters. This kind of wastewater is characterized by high salinity (even up to 40,000 g/m3), high temperature (up to 50°C) and low biodegradability, which is expressed by the biochemical oxygen demand (BOD5). The experimental rig consisted of a storage tank and a bioreactor in the form of a bed with an apparatus for measuring basic parameters (temperature, pH, nitrate nitrogen). After an initial adaptation period, a high degree of nitrate nitrogen removal from wastewater (exceeding 95% reduction) was obtained with a reaction time of 180 minutes during the denitrification rate test (NUR). It was also determined that the optimal loading range of the active surface of the bed of 300 m2/m3 should be between 1.5–2.5 gN-NO3/m2·d. The results of the study show that when the required conditions for the development of microorganisms are provided, it is possible to fully adapt the denitrification biomass to the adverse composition of wastewater from wet FGD unit.
The occurrence of ovarian cancer in the population of urban and rural women, BRCA1 and BRCA2 genes mutation testing and the general rules on the patient’s consent to treatment
Authors: Połocka-Molińska Maria , Plagens-Rotman Katarzyna , Trusz Wojciech , Gwoździcka-Piotrowska Matylda , Jarząbek-Bielecka Grażyna , Molińska-Kulesza Anna , Kędzia Witold
Published: May 2021

Introduction. The BRCA1 and BRCA2 genes belong to suppressor genes that control the mechanisms of repairing various damages of the DNA double helix, regulate cell division, and the cell cycle. Mutations within these genes are associated with the hereditary ovarian and breast cancers.

Aim. Assessment of the frequency of testing BRCA1 and BRCA2 gene mutation in the population of women living in urban and rural environments with diagnosed ovarian cancer.

Material and methods. The study was conducted among 300 women seeking treatment or consulting a doctor from the Wielkopolska Oncology Center in Poznań, and patients treated in a home hospice in the Rawicz district in Wielkopolska province over the period 2016-2018.

Results. Among the respondents, the most were women aged from 36 to 40 (53.3%). The age of developing ovarian cancer for the women from cities is between 41 and 45. In the vast majority of women, i.e. 247 (82.3%), epithelial cancer was diagnosed. A marker that could indicate ovarian cancer, i.e. CA 125 antigen, was determined in more than half of 165 (55.0%). However, only in a few cases, in a total of 25 (8.3%) patients a test confirming the presence of BRCA1 and BRCA2 gene mutation was performed.

Conclusions. The possibility of testing for BRCA1 and BRCA2 gene mutation in all sick women and their closest family should be considered. Regardless of the age of women, it is important to raise awareness of the risk of ovarian cancer, encourage them to keep regular medical appointments, and perform diagnostic tests.
Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, Kepemilikan Institusional dan Pengungkapan Sustainability Report
Authors: Madani Ni Kadek Novita , Gayatri Gayatri
Published: May 2021

Sustainability report is measurable report that published by company regarding the economic, social, and environmental impacts of the company’s activity. This study aims to find the effect of profitability, company size, company age, and institutional ownership on sustainability report disclosures. The populations were listed companies on Indonesia stock exchange in 2016-2019 and published sustainability report as a sample. The method of determining sample using purposive sampling technique which is resulted 21 companies with 77 observations. The data analysis technique using multiple linier regression analysis which results profitability have no significant effect on sustainability report disclosure, company size in negative significant effect on sustainability report, companyaage have positive significant effect on sustainability report, and institutional ownership have no significant effectaon the sustainability report disclosure.

Keywords: Sustainability; Profitability; Size; Age; Institutional.
Penerapan Prinsip-Prinsip Good Corporate Governance dan Corporate Social Responsibility di Hotel Grahadi Kuta
Authors: Pramita I Gusti Ayu Adnya , Asri Dwija Putri I Gusti Ayu Made
Published: May 2021

GCG and CSR in the tourism sector especially in the hotels industries do not show a significant development compared to other business sectors. Since hotels are using natural resources and involving the community to support their business, therefore it is necessary for hotel industries to implement GCG within their internal management as well as implementing their social responsibilities for the public. This study.aims to determine the implementation of GCG and CSR principles at Grahadi Hotel Kuta Bali. Data in this study were obtained through interviews with informants namely GM, HRD and accounting staff. Data generated in the form of manuscripts from in-depth interviews. The research method used is descriptive qualitative. Findings of this research showed that: 1) the implementation of the GCG principles of Grahadi Kuta Bali Hotel is in accordance with the 5 GCG principles. 2) The implementation of CSR Grahadi Kuta Hotel is in accordance with the Triple Bottom Line principle. 

Keywords: Implementation; GCG Principles; CSR Principles; Grahadi Hotel.
Pergantian Auditor, Opini Audit, Financial Distress dan Audit Delay
Authors: Indrayani Putu , Wiratmaja I Dewa Nyoman
Published: May 2021

Audit Delay is a period of time to complete the audit task from the closing date of the financial year to the date of completion of the audit report by an independent auditor. The purpose of this research is to examine whether there is an influence between auditor turnover, audit opinion and financial distress towards audit delay or not. This research was conducted at mining companies on the Bursa Efek Indonesia (BEI). There number of samples taken was 144, with nonprobability sampling method, especially purposive sampling. Data collection was carried out by non-participant observation. The analysis technique used is multiple linear regression analysis. The results of the analysis found that auditor switching had no effect on audit delay. These indicates prove that wether there is a change of auditors or not has doesn’t affect the audit delay. Opinion of audit brought a negative effect on audit delay. Financial distress brought a positive effect on audit delay.

Keywords: Audit Delay; Auditor Switching; Auditor Opinion; Financial Distress.
Good Corporate Governance, Motivasi, Gaya Kepemimpinan dan Kinerja Karyawan
Authors: Yanthi Ni Kadek Ari Kusna , Wirasedana I Wayan Pradnyantha
Published: May 2021

BPD Bali’s bank is a commercial bank engaged in the banking sector. The achievement of Bank BPD Bali's credit targets cannot be separated from employee performance, because with the maximum performance of employees the target set will be achieved. This study aims to determine the effect of GCG, motivation, and leadership style on the performance of employees of Bank BPD Bali’s in Badung Regency. The populations used in this study were 2 branch offices and 7 sub-branch offices in Badung Regency with the determination of the sample using purposive sampling method, the total sampels was 57 respondents. The data analysis technique is multiple linear analysis. The results of the study showed that GCG, motivation, and leadership style had a positive effect on the performance of the employees of Bank BPD Bali’s in Badung Regency, by implementing Good Corporate Governance, motivation and leadership style will improve employee performance.

Keywords: Good Corporate Governance; Motivation; Leadership Style; Employee Performance.
Pengetahuan Perpajakan, Sanksi Pajak Kesadaran Wajib Pajak dan Kepatuhan WPOP Sektor UMKM
Authors: Kartikasari Ni Luh Gede Santhi , Yadnyana I Ketut
Published: May 2021

The purpose of this study was to examine the effect of tax knowledge, tax sanctions, and awareness of taxpayers on MSME sector taxpayer compliance. A total of 98 individual taxpayers of the MSME sector were selected as respondents using the Slovin formula. The sampling method in this study is accidental sampling and the data analysis technique of this study uses multiple linear regression analysis. The results of this study indicate that tax knowledge, tax sanctions and awareness of taxpayers have a positive effect on tax compliance of SMEs.

Keywords: Time Budget Pressure; Pressure Management; Locus of Control; Dysfunctional Behavior; Auditor Performance.
Analisis Perbandingan Kinerja Keuangan Setelah Merger atau Akuisisi
Authors: Akhbar Rizky Trinanda , Nurdin Ali , Maspupah Ulfa Siti
Published: May 2021

This study aims to investigate the company's financial performance before and after a merger or acquisition process. The research focuses on the financial performance of companies listed in Indonesia Stock Exchange that did a merger or acquisition in 2012. Secondary data from financial statements was collected and analyzed for four years before and four years after the merger or acquisition. The variables examined are profitability ratios (NPM, ROI, ROA and ROE), activity ratios (TATO and FATO), market ratios (EPS and PER), liquidity ratios (CR and QR) and solvency ratios (DR and DER). Non probability sampling method with a purposive sampling approach is used to determine the samples of this study. Using descriptive statistical test we find that financial performance before a merger or acquisition is fluctuating while after a merger or acquisition tends to decline. In other words, merger and acquisition not effective yet to improve company’s financial performance.

Keywords: Acquisition; Financial Performance; Merger.
The Future Of Accounting Profession in The Industrial Revolution 4.0: Meta-Synthesis Analysis
Authors: Rosi Ni Made Kariana , Mahyuni Luh Putu
Published: May 2021

Various appearances of applied technology, such as Artificial Intelligence (AI), Internet of Things (IoT), and Big Data are all Industrial Revolution 4.0 characteristics that can change the business model. This research aims to explore how the advancement of Industrial Revolution 4.0 technology might disrupt the accounting profession. This research applied meta-synthesis method. The results of this study illustrated that the importance of development in the accounting sector is to keep pace with technological advances in industry 4.0. This must be balanced with the development of knowledge in the field of accounting so that all types of development can be carried out as well as possible. The findings showed that the appearance of various kinds new technology had a very significant impact in the development of the accounting profession. Further research should be able to discuss the Industrial Revolution 4.0 impact in more depth and can be linked to other accounting professions, such as internal auditors.

Keywords: Accounting Profession; Industrial Revolution 4.0; Technology.
Aksesibilitas Informasi, Sistem Pengendalian Internal, Pelatihan, dan Akuntabilitas Pengelolaan Dana Desa: Peran Teknologi Informasi
Authors: Shafira Alma Yumna , Utami Evy Rahman
Published: May 2021

This research aims to examine the effect of village information accessibility, internal control systems, village apparatus training on the accountability of village fund management with the use of information technology as a moderating variable. The sample was selected using the proportional stratified random sampling method. Analysis technique uses multiple linear regression and linear regression with the absolute different value test. The results of this research showed that the accessibility of village information and the internal control system have a positive effect on the accountability of village fund management, the use of information technology reinforces the positive influence of the internal control system on the accountability of village fund management. However, training for village officials has no effect on the accountability of village fund management.

Keywords: Accessibility; Internal Control System; Training; The Information Technology; Accountability; Village Fund.
Peran Mediasi Skeptisme Auditor pada Pengaruh Kompleksitas Tugas dan Pengalaman Auditor terhadap Audit Judgement
Authors: Kiswati Novalita Budi , Sudaryati Erina
Published: May 2021

This study aims to analyze the mediating role of auditor skepticism on the effect of task complexity and experience on audit judgment at KAP in Surabaya. This research is a quantitative study using a questionnaire as the research data instrument. The population of this study were auditors from Public Accountant Office Surabaya who were listed in IAPI in 2020. The sampling technique used was purposive sampling, so that the sample size was 45 active auditors in Public Accountant Office Surabaya.The data analysis technique used was path analysis and sobel test. The results showed that the complexity of the task and experience had a positive effect on audit judgment through the auditor’s skepticism. These results explain that auditors who increasingly show higher skepticism will be able to support the improvement of the quality of the audit judgment made even though the complexity of the audit task is getting heavier. On the other hand, auditors who are experienced or inexperienced in conducting audits will show better quality audit judgment when able to show more frequent skepticism.

Keywords: Task Complexity; Experience, Skepticism; Audit Judgment.
Can Cryptocurrency, Gold and Bonds Play a Role as a Safe Haven for the Indonesian Capital Market?
Authors: Hartono Paulus , Robiyanto Robiyanto
Published: May 2021

The purpose of this research to test the cryptocurrency, gold and bonds as safe haven assets to Indonesian capital market. The data used in this study is the daily closing data of cryptocurrency, gold (GOLDIDR) and the Indonesian Government Bond Index (IGBI) during the period on August 2015 to December 2018 obtained from Investing, Yahoo Finance, and Spindices. The analysis of the data is used Ordinary Least Square (OLS) and Quantile Regression (QREG). The results found that ethereum can be a safe haven. While bitcoin, ripple, gold, and the Indonesian Government Bond Index (IGBI) cannot be a safe haven for the Indonesian capital market.
Are Wealthier People Healthier? An Analysis to Indonesian Baby Boomers
Authors: Setyanti Axellina Muara , Wicesa Nayaka Artha
Published: May 2021

The elderly population in Indonesia has doubled in the last five decades, along with an increase in life expectancy and mortality. Those who were born in the 1940s to 1960s or the baby boomer generation are those who are in old age now. There are many studies that analyze the relationship of wealth to one's health level, but not many have looked specifically at the elderly population. The objective of this study is to determine the effect of wealth on elderly’s health condition. Using binomial logistic regression, this study found that the highest average health probability of the elderly was 78.96 percent, i.e. those with working status, above average income and no expenditure on unhealthy commodities such as cigarettes, while the average health probability the lowest was 52.44 percent, i.e. those with non-work status, below-average income, and having expenditures for unhealthy commodities. This study found that wealth affects the health level of the elderly. These conclusions, accompanied by aging conditions in a country have policy implications that must consistently implement efforts to improve social welfare for the elderly, thereby creating healthy and active aging.
The Effect of Economic Openness, Democracy, and Institutional Quality on Indonesia Exports to ASEAN Plus Three
Authors: Wikantioso Wikanatioso
Published: May 2021

The ASEAN Charter Agreement and the cooperation of the East Asia Free Trade Area ASEAN+3 provide momentum for ASEAN countries to increase economic openness, strengthen the application of democratic principles, and improve institutional quality to enhance trade cooperation. This study aims to explore the role of economic openness, democracy, and institutional quality in increasing Indonesia's exports to ASEAN countries plus three during the 1996-2017 period using the augmented gravity model. The results showed that the openness of ASEAN+3 to trade (trade% of GDP), democracy, and institutional quality of Indonesia and ASEAN+3 as Indonesia's export destination had positive effects in increasing  Indonesia's exports to ASEAN+3. However foreign direct investment in Indonesia and ASEAN+3 does not affect the export.

Keyword: trade gravity model, economic openness, democracy, governance institution, Indonesia's export, ASEAN+3
One Decade, 20 Percent Education Budget: How About Causality Between Education Success and Poverty?
Authors: Wijaya Putu Yudy , Suasih Nyoman Reni
Published: May 2021

In 2019, exactly one decade of the government expenditure on education in Indonesia (central and local government) was allocated 20 percent. The purpose of this study was to analyze the causality relationship between government budget on education, education success (proxied by the mean years of schooling), and poverty (proxied by the number of poor people) in Indonesia. The data analyzed is secondary data, to be precise panel data from 34 provinces in Indonesia over a period of five years (2015-2019). The analysis technique used is the Granger Causality Test. The results showed that the government budget on education had a significant effect on the mean years of schooling and had a causal relationship with poverty. Meanwhile, poverty has been shown to affect the mean years of schooling. Based on the results of this analysis, it is for the government to consistently prioritize the budget for the education sector because it is proven to have an impact on education success and poverty alleviation. In addition, the government also needs to pursue poverty alleviation programs such as subsidizing cash assistance for student in poverty.
Petrography and Micromorphology Face-to-Face: the Potential of Multivocality in the Study of Earth-Based Archaeological Materials
Authors:   University of Innsbruck, Institute of Archaeologies, Langer Weg 9-11, 6020 Innsbruck, Austria, Cereda Susanna , Fragnoli Pamela ,   Austrian Archeological Institute, Austrian Academy of Sciences, Franz Klein-Gasse 1, A-1190 Wien, Austria
Published: May 2021

Soils and sediments are among the most commonly found materials in archaeological contexts, occurring in a myriad of forms. We need only think of pottery, which is a manipulated and fired sediment, or the different earthen deposits that compose the bulk of many sites. Traditionally, the study of the microscopic and compositional characteristics of pottery has been the focus of ceramic archaeometry, while the microstratigraphic analysis of archaeological sediments was always the main task of geoarchaeology. In this paper, the authors explore the potential of a closer collaboration between researchers dealing with the same type of raw material and often using the same methods (optical microscopy), who rarely confront the approaches and expertise of the other field. For this purpose, two samples belonging to the pre-historic and early historic site of Arslantepe were selected for a methodological exercise: a fragment of an andiron and a piece of a double-vaulted oven. Ultimately, the results of this work demonstrate that researchers from both fields can profit from a more intense exchange: one that takes advantage of the expertise developed in answering distinct but complementary research questions, and calls for the blurring of strict inter-disciplinary boundaries.
Possibilities and Limitations of Non-Invasive Analytical Methods in the Examination of Garnet- and Niello-Inlaid Precious Metal Objects – Case Study of Three Polychrome Animal-Style Silver Buckles from the 5th-Century Carpathian Basin
Authors:   Institute for Geological and Geochemical Research, Research Centre for Astronomy and Earth Sciences, Eötvös Loránd Research Network, Budaörsi útca 45, 1112 Budapest, Hungary, Mozgai Viktória , Horváth Eszter ,   Department of Archaeometry and Archaeological Methodology, Institute of Archaeological Sciences, Eötvös Loránd University, Múzeum körút 4/B, 1088 Budapest, Hungary, Bajnóczi Bernadett ,   Institute for Geological and Geochemical Research, Research Centre for Astronomy and Earth Sciences, Eötvös Loránd Research Network, Budaörsi útca 45, 1112 Budapest, Hungary
Published: May 2021

The use of non-destructive and non-invasive analytical methods is widespread in the archaeometric study of metal objects, particularly in the case of precious metal artefacts, from which sampling is not, or in a limited way, allowed due to their high value. In this study, we highlight the main advantages and limitations of non-destructive analytical methods used on three polychrome animal-style silver buckles from the mid-to-late-5th-century Carpathian Basin. Optical microscopic observations, handheld XRF, SEM-EDX and μ-XRD analyses were performed to determine the chemical composition of the metals and their decoration (gilding, garnet and niello inlays), as well as the microtexture and mineralogical composition of the niello, in order to gain a better understanding of the materials used and reconstruct the manufacturing techniques in detail. The buckles were manufactured from relatively high-quality silver derived from the re-use of gilded silver scrap metal and intentionally alloyed with brass or leaded brass. The presence of mercury indicated the use of fire gilding. The niello inlays are composed of mixed silver-copper sulphides, even reaching the composition of pure copper sulphide; this is for the first time, when copper sulphide niello is observed on a silver object. The almandine garnets most probably originate from Southern India and Sri Lanka.