bluuebunny/crossref_metadata_2025 huggingface dataset:
Spatially and temporally resolved measurements of NOx fluxes by
airborne eddy-covariance over Greater London
Authors: Vaughan Adam R. , Lee James D. , Metzger Stefan , Durden David , Lewis Alastair C. , Shaw Marvin D. , Drysdale Will S. , Purvis Ruth M. , Davison Brian , Hewitt C. Nicholas
Published: March 2021

Abstract. Flux measurements of nitrogen oxides (NOx) were made over London using airborne eddy-covariance from a low flying aircraft. Seven low altitude flights were conducted over Greater London performing multiple over-passes across the city during eight days in July 2014. NOx fluxes across the Greater London region exhibited high heterogeneity and strong diurnal variability, with central areas responsible for the highest emission rates (20–30 mg m−2 h−1). Other high emission areas included the M25 orbital motorway. The complexity of London’s emission characteristics makes it challenging to pinpoint single emission sources definitively using airborne measurements. Multiple sources, including road transport and residential, commercial and industrial combustion sources are all likely to contribute to measured fluxes. Measured flux estimates were compared to scaled National Atmospheric Emissions Inventory (NAEI) estimates, accounting for; monthly, daily and hourly variability. Significant differences were found between the flux-driven emissions and the NAEI estimates across Greater London, with measured values up to two times higher in Central London than those predicted by the inventory. To overcome the limitations of using the national inventory to contextualise measured fluxes, we used physics-guided flux data fusion to train environmental response functions (ERF) between measured flux and environmental drivers (meteorological and surface). The aim was to generate time-of-day emission surfaces using calculated ERF relationships for the entire Greater London region (GLR). 98 % spatial coverage was achieved across GLR at 400 m2 spatial resolution. All flight leg projections showed substantial heterogeneity across the domain, with high emissions emanating from Central London and major road infrastructure. The diurnal emission structure of the GLR was also investigated, through ERF, with the morning rush-hour distinguished from lower emissions during the early afternoon. Overall, the integration of airborne fluxes with an ERF-driven strategy enabled the first independent generation of surface NOx emissions, at high resolution using an eddy-covariance approach, for an entire city region.
Intercomparison of Middle Atmospheric Meteorological Analyses for the Northern Hemisphere Winter 2009–2010
Authors: McCormack John P. , Harvey V. Lynn , Pedatella Nicholas , Koshin Dai , Sato Kaoru , Coy Lawrence , Watanabe Shingo , Randall Cora E. , Sassi Fabrizio , Holt Laura A.
Published: March 2021

Abstract. Detailed meteorological analyses based on observations extending through the middle atmosphere (~15–100 km altitude) can provide key information to whole atmosphere modelling systems regarding the physical mechanisms linking day-to-day changes in ionospheric electron density to meteorological variability near the Earth’s surface. It is currently unclear how middle atmosphere analyses produced by various research groups consistently represent the wide range of proposed linking mechanisms involving migrating and non-migrating tides, planetary waves, gravity waves, and their impact on the zonal mean state in the mesosphere and lower thermosphere (MLT) region. To begin to address this issue, we present the first intercomparison among four such analyses, JAGUAR-DAS, MERRA-2, NAVGEM-HA, and WACCMX+DART, focusing on the Northern Hemisphere (NH) 2009–2010 winter that includes a major stratospheric sudden warming (SSW) in late January. This intercomparison examines the altitude, latitude, and time dependences of zonal mean zonal winds and temperatures among these four analyses over the 1 December 2009–31 March 2010 period, as well as latitude and altitude dependences of monthly mean amplitudes of the diurnal and semidiurnal migrating solar tides, the eastward propagating diurnal zonal wave number 3 nonmigrating tide, and traveling planetary waves associated with the quasi-5 day and quasi-2-day Rossby modes. Our results show generally good agreement among the four analyses up to the stratopause (~50 km altitude). Large discrepancies begin to emerge in the MLT owing to (1) differences in the types of satellite data assimilated by each system and (2) differences in the details of the global atmospheric models used by each analysis system. The results of this intercomparison provide initial estimates of uncertainty in analyses commonly used to constrain middle atmospheric meteorological variability in whole atmosphere model simulations.
Seasonal variations in the highly time-resolved aerosol composition, sources and chemical processes of background submicron particles in the North China Plain
Authors: Li Jiayun , Cao Liming , Gao Wenkang , He Lingyan , Yan Yingchao , He Yuexin , Pan Yuepeng , Ji Dongsheng , Liu Zirui , Wang Yuesi
Published: March 2021

Abstract. For the first time in the North China Plain (NCP) region, we
investigated the seasonal variations in submicron particles (NR-PM1)
and their chemical composition at a background mountainous site of Xinglong
using an Aerodyne high-resolution time-of-flight aerosol mass spectrometer. The average concentration of NR-PM1 was highest in autumn (15.1 µg m−3) and lowest in summer (12.4 µg m−3), with a greater abundance of nitrate in spring (34 %), winter (31 %) and autumn (34 %) and elevated organics (40 %) and sulfate (38 %) in summer. PM1 in Xinglong showed higher acidity in summer and moderate acidity in spring, autumn and winter, with average pH values of 2.7±0.6, 4.2±0.7, 3.5±0.5 and 3.7±0.6, respectively, which is higher than those estimated in the United States and Europe. The size distribution of all PM1 species showed a consistent accumulation mode peaking at approximately 600–800 nm (dva), indicating a highly aged and internally mixed nature of the background aerosols, which was further supported by the source appointment results using positive matrix factorization and multilinear engine analysis. Significant contributions of aged secondary organic aerosol (SOA) in organic aerosol (OA) were resolved in all seasons (>77 %), especially in summer. The oxidation state and the process of evolution of OAs in the four seasons were further investigated, and an enhanced carbon oxidation state (−0.45–0.10) and O/C (0.54–0.75) and OM/OC (1.86–2.13) ratios – compared with urban
studies – were observed, with the highest oxidation state appearing in
summer, likely because of the relatively stronger photochemical processing
that dominated the formation processes of both less oxidized OA (LO-OOA) and
more oxidized OA (MO-OOA). Aqueous-phase processing also contributed to the
SOA formation and prevailed in winter, with the share to MO-OOA being more
important than that to LO-OOA. In addition, regional transport also played
an important role in the variations in SOA. Especially in summer,
continuous increases in SOA concentration as a function of odd oxygen (Ox=O3+NO2) were found to
be associated with the increases in wind speed. Furthermore, backward
trajectory analysis showed that higher concentrations of submicron
particles were associated with air masses transported short distances
from the southern regions in all four seasons, while long-range transport
from Inner Mongolia (western and northern regions) also contributed to
summertime particulate pollution in the background areas of the NCP. Our
results illustrate that the background particles in the NCP are influenced
significantly by aging processes and regional transport, and the increased
contribution of aerosol nitrate highlights how regional reductions in
nitrogen oxide emissions are critical for remedying occurrence of
nitrate-dominated haze events over the NCP.
Mie–Raman-Fluorescence lidar observations of aerosols during pollen season in the north of France
Authors: Veselovskii Igor , Hu Qiaoyun , Goloub Philippe , Podvin Thierry , Choël Marie , Visez Nicolas , Korenskiy Mikhail
Published: March 2021

Abstract. Multiwavelength Mie–Raman–fluorescence lidar of Lille University with the capability to measure three aerosol backscattering, two extinction coefficients and three linear depolarization ratios together with the fluorescence backscattering at 466 nm was used to characterize aerosols during the pollen season in the north of France for the period March – June 2020. The results of observations demonstrate that the presence of pollen grains in aerosol mixture leads to an increase of the depolarization ratio. Moreover, the depolarization ratio exhibits a strong spectral dependence increasing with wavelength, which is expected for the mixture containing fine background aerosols with low depolarization and strongly depolarizing pollen grains. High depolarization ratio correlates with the enhancement of the fluorescence backscattering, corroborating the presence of pollen grains. Obtained results demonstrate that simultaneous measurements of particle depolarization and fluorescence allows to separate dust, smoke particles and aerosol mixtures containing the pollen grains.
Multiscale analysis of surface roughness for the improvement of natural hazard modelling
Authors: Brožová Natalie , Baggio Tommaso , D'Agostino Vincenzo , Bühler Yves , Bebi Peter
Published: March 2021

Abstract. Surface roughness influences the release of avalanches and the dynamics of rockfall, avalanches and debris flow, but is often not objectively implemented in natural hazard modelling. For two study areas, a treeline ecotone and a windthrow disturbed forest landscape of the European Alps, we tested seven roughness algorithms using a digital surface models (DSM) with different resolutions (0.1, 0.5 and 1 m) and different moving window areas (9 m−2, 25 m−2 and 49 m−2). The vector ruggedness measure roughness algorithm performed best overall in distinguishing between roughness categories relevant for natural hazard modelling (including shrub forest, high forest, windthrow, snow and rocky land-cover). The results with 1 m resolution were found to be suitable to distinguish between the roughness categories of interest, and the performance did not increase with higher resolution. In order to improve the roughness calculation along the hazard flow direction, we tested a directional roughness approach that improved the reliability of the surface roughness computation in channelized paths. We simulated avalanches on a different elevation models to observe a potential influence of a DSM and a digital terrain model (DTM). Accounting for surface roughness based on a DSM instead of a DTM resulted not only in clearly higher roughness values of forest and shrub vegetation, but also in longer simulated avalanche runouts by 16–27 % in the two study areas. We conclude that directional roughness is promising for achieving better assessments of terrain topography in alpine landscapes and that applying an approach using DSM-based surface roughness could improve natural hazard modelling.
PD-L1 in Breast Cancers and its Prognostic Significance
Authors: Kazmi Sayher , Shawana Sumayyah , Jamal Nighat
Published: March 2021

Breast cancer is the most common malignancy in females globally. Various factors are responsible for its developmentwhich include both genetic and hormonal causes. An important discovery is the role of the PD-1/PD-L1 axis in thedevelopment of cancers. The PD-1-/PD-L1 pathway plays a part in allowing tumour cells escape from the host’s immuneresponse and hence permits the proliferation of tumour cells. PD-L1 expression has been observed in various breast cancersat distinct levels such as in tissues and in blood. Different methods have been utilized for its detection includingimmunohistochemistry, RNA sequencing and ELISA, amongst others. The results have been conflicting regarding theexpression of PD-L1 and the prognosis of breast cancer based on parameters such as overall survival and disease freesurvival. Different immunotherapies have also emerged as a new modality to treat breast cancer. This review intends toexplore the prognostic significance of PD-L1 expression in breast cancers.
Correlation of Maternal Hemoglobin with Birth Weight: A Hospital Based Study
Authors: Khan Hamzullah , Khan Khalid , Shehzadi Neelum , Riaz Huma
Published: March 2021

Objectives: To determine the correlation of maternal Hemoglobin concentration in labor with birth weight.Study design and setting: This was cross sectional study conducted in Qazi Hussain Ahmed Medical Complex, (QHAMC)Medical Teaching Institution Nowshera, from 20th April 2019 to 31st Jan 2020.Methodology: A total of 254 deliveries were assessed. All pregnant ladies in labor, presenting to labor room of QHAMCNowshera, irrespective of age were included. The weight of babies was recorded at birth. Pearson correlation and logisticregression and relative risk analysis were used to show the relationship and probability of occurrence of low birth weightbabies in anemic and non anemic patients.Results: The mean with standard deviation of hemoglobin in mothers was 10.76+1.63 g/dl. The mean with standarddeviation of birth weight was 2.71+0.6 kg. The frequency of low birth weight babies was 68(26.77%) with weight lessthan 2500g at birth. A positive linear correlation of birth weight with level of hemoglobin of mother in labor was statisticallysignificant (p=0.001, r=0.35). Using logistic regression analysis, it was observed that the probability of LBW in pregnantwomen with hemoglobin<11g/dl was 3.31 times higher (p= 0.001, OR=3.31).Conclusion: The frequency of LBW is 26.7% markedly higher and maternal anemia is a risk factor for it. The relative riskis 2.4 times higher in anemic pregnant ladies as compared to the non anemic mother.
COVID19 - A Daredevil or A Blessing In Disguise
Authors: Thaver Inayat H. , Effendi Fouzia Naeem , Shahid Fareeha
Published: March 2021

COVID19 starting as an epidemic last year (2019) from Wuhan, China got converted into a pandemic within months with its devastating ravages throughout the world. The pandemic and its spread with its severity affected both poor and rich countries equally, which had a larger population. The measures taken by China, though, were initially challenged and even termed against the ‘human rights’ for the complete lockdown but soon were adopted by many countries.
Online Learning is a Way Forward During Pandemic
Authors: Baqir Syeda Rida , Arif Abida
Published: March 2021

COVID-19 or corona virus is a natural disaster which isprovoking panic throughout the world. Against this newpandemic virus, no vaccine is available. Many countries areaffected by this Pakistan a large number of cases observedthroughout Pakistan were recorded.1 Due to the COVID-19, colleges and universities is seriously affected sinceMarch 2020. Constraint recommended by the governmentand other organizations to address the educational processby strictly following protective measures against coronavirusfor teachers, and learners. Several institutes have stoppedall physical classes in universities and schools, includingpractical sessions. The educational process is facilitatedthrough online in account of safety measures againstcoronavirus.2
Factors Associated with Sodomy Cases at a Tertiary Care Hospital of Karachi
Authors: Waheed Abdul , Talpur Mir Ghulam Ali , Khan Iqbal Ahmed , Ram Hari , Nezam Shahid , Alam Syed Pervaiz
Published: March 2021

Objective: To observe the number of sodomy cases and their associated factors reported to Abbasi Shaheed Hospital formedicolegal examination in Karachi.Study design and setting: The retrospective study design conducted at medicolegal section of Abbasi Shaheed HospitalKarachi from January 2016 till December 2018 reported from 45 different police stations of Karachi.Methodology: This was a single centred study on sodomy conducted by using non-probability sampling technique. Datawas collected from medico legal section of Abbasi Shaheed Hospital, Karachi, from a period of January 2016 till December2018 reported from 45 different police stations of Karachi.Results: A total of 102 sodomy cases were reported in various police stations of Karachi during this period. Majority ofcases were reported in the police stations belonging to Surjani town (11) followed by Sir Syed (9), Sohrab Goth (9), NorthNaziamabad (8) and Gulbahar (7). Majority of the convicts belonged to the age range 21-30 years followed by 10-20 yearsof age. Majority of the accused were found to be living alone without family for earning purpose. All of them were usuallyof poor socio economic conditions and illiterate. Majority of the couples were found to be related to each other. Presenceof semen stains, sexual potency and DNA analysis further confirmed their involvement.Conclusion: Majority of the accused were of young age, poor, living alone without family, illiterate and from laborer class.These might be the factors responsible for their involvement in alleged sexual behavior.
Plan Básico de Investigación de la Universidad del Meta 1996 - 2OOO
Authors: Meta Corporacion Universitaria del
Published: March 2021

La investigación de la Corporación Universitaria del Meta, se caracteriza por haber nacido del interés particular del Rector y Fundador de Ia misma, de los docentes investigadores y estudiantes, quienes aisladamente abordaban temas relacionados con los campos de su desempeño docente o de formaci6n en los diferentes programas académicos
PENGARUH PEMAHAMAN PERATURAN PAJAK, PELAYANAN FISKUS, PERSEPSI EFEKTIVITAS SISTEM PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura)
Authors: Ramadhan Rachmad Putra , Falah Syaikhul , Sanggenafa Mariolin
Published: March 2021

This study aims to analyze and provide empirical evidence of the influence of independent variables, namely the understanding of tax regulations, tax services, and perceptions of the effectiveness of thetax system on the dependent variable of willingness to pay personal taxpayer in Jayapura City. Sampling method was used in this study is nonprobability sampling method with purposive sampling technique (intentional sampling) to determine the desired on target respondents. Respondents who are sampled in this study are taxpayers of individuals registered and classified as effective taxpayers in KPP Pratama Jayapura totaling 100 people. Data analysis was used multiple linear regressionanalysis with SPSS 16.0 application. The result of this research shows that the variable of understanding of tax regulation does not affect the willingness of paying tax, the perception of tax system effectiveness does not affect the willingness to pay the tax, then the tax service variable affect the willingness to pay taxes
PENGARUH ENVIRONMENTAL PERFORMANCE PADA ECONOMIC PERFORMANCE DENGAN ENVIRONMENTAL DISCLOSURE SEBAGAI PEMEDIASI (Studi Empiris Pada Perusahaan Manufaktur Dan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia)
Authors: Daat Sylvia Christina , Pangayow Bill J. C.
Published: March 2021

This research was motivated by the development of the direction of accounting research on green accounting issues. Companies that want a going concern operation must pay attention to 3P, namely profit as profit, people where companies must pay attention to the welfare of the community, and the planet is the company’s contribution to the environment. Therefore, this study tries to find empirical evidence on the influence of several environmental variables, including the environmental performance of the company and disclosure of the company’s environmental management activities to the public on the sustainability of the company with increasing economic (financial) performance of the company. The results of the study using the Structural Equation Model (SEM) approach with the Partial Least Square (PLS) method using Software WarpPLS 5.0 provide empirical evidence that the company’s Environmental Performance influences the company’s Economic Performance, but does not provide empirical evidence that environmental disclosure company as a conncectingvariabel or mediating the relationship of environmental performance with economic performance
PENGARUH KARAKTERISTIK PERUSAHAAN DAN PROFITABILITAS TERHADAP KELENGKAPAN PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018)
Authors: Jayanti Futry Dwi , Daat Sylvia Christina , Andrianti Hastutie Noor
Published: March 2021

This study aims to provide empirical evidence about the effect of company size, listing age, capital adequacy ratio, non-performing loans and profitability on voluntary disclosure. This study uses the independent variable size of the company, age of listing, capital adequacy ratio (CAR), non-performing loan (NPL) and profitability and the dependent variable is voluntary disclosure. The sample used in this study is the annual report of banking companies registered in 2015-2018 on the Indonesia Stock Exchange. Select 30 banking companies with purposive sampling. Data collection techniques are documentation, book reviews and literature. And the data analysis technique is multiple linear regression, which consists of descriptive statistical analysis, classic assumption test: normality, multicollinearity, autocorrelation, heteroscedasticity, and hypothesis testing. The results of the analysis show that all independent variables have a simultaneous significant influence on the level of completeness of voluntary disclosure. Then, company size, listing age significantly affect the level of completeness of voluntary disclosure. Conversely, the capital adequacy ratio (CAR), non-performing loan (NPL) and profitability do not have a significant effect on the level of completeness of voluntary disclosure.
PENGARUH PENERAPAN XBRL TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris pada Indeks LQ45 di Bursa Efek Indonesia Tahun 2016-2018)
Authors: Rupang Alberth D. , Falah Syaikhul , Pangayow Bill J.C
Published: March 2021

This study aims to provide empirical evidence about the effect of XBRL implementation on the timeliness of financial reporting of public companies in Indonesia registered in the LQ45 index. The research method uses panel data with 99 observations from 2016 to 2018. The results show that the implementation ofXBRL has a positive and significant impact on the timeliness offinancial reporting, in contrast to the Debt to Equity ratio used to control company leverage has a positive andinsignificant impact on accuracy financial reporting time, as well as Return on Assets used to control the profitability of the company has no significant effect with a negative impact on the timeliness of financial reporting of public companies in Indonesia that are listed on the LQ45 index.
DETERMINAN EARNING MANAGEMENT DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di BEI Periode 2017-2018)
Authors: Sagrim Derwin Juan , Falah Syaikhul , Pangayow Bill J.C
Published: March 2021

This research has aim to examine the influence of investment opportunities set, board independence, and free cash flow toward firm value with earning management as the intervening variable in manufacturing companies listed on Indonesian Stock Exchange for period 2017 to 2018. This study used a sample of 43 companies with 6 years’ time period. The method of analysis is multiple regression model with further done with path analysis using SPSS 23. These results indicate that investment opportunities set and free cash flow have a significant direct effect on the value of the firm, while investment opportunity set and board independence have the indirect effect. Investment opportunities set, board independence, free cash flow and earning management simultaneously affect the firm value with adjusted R- squared 55.3%. Overall this study indicates that earning management has important role as the intervening variable betweeninvestment opportunities set, board independence & free cash flow relating to firm value.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP INTELLECTUAL CAPITAL DISCLOSURE SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018)
Authors: Morin Riyani , Hutadjulu Linda Y. , Simanjuntak Aaron M. A
Published: March 2021

This study aims to analyze the influence of firm characteristics and corporate governance on intellectual capital disclosure and its impact on firm value. This research was conducted again to review the inconsistency of the diversity of the results of previous studies. Firm characteristics are proxied with corporate governance as an independent variable in this study, intellectual capital disclosure is an intervening variable, and firm value as the dependent variable. The results of this study show that firm size has influence on the intellectual capital disclosure. Leverage, profitability, board independence, audit committee, board size do not have influence on intellectual capital disclosure. Intellectual capital disclosure does not have influence on firm value.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, OPINI AUDIT DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
Authors: Ebang Yohanes Baptista Tupen , Falah Syaikhul , Pangayow Bill J.C
Published: March 2021

This study aims to analyze the effect of company size, profitability, solvency, audit opinion and the size of the public accounting firm on audit delay in manufacturing companies listed on the Indonesia StockExchange. The analysis was carried out using multiple linear regression analysis, where the classical assumption test was carried out first, the analysis tool using SPSS 21. The observation period in this study was 2016-2018 using a sample of 36 selected manufacturing companies based on purposive sampling with a total of 108 samples overall during 3 years of observation. The results of this study indicate that the average audit delay in manufacturing companies in 2016-2018 is 78.28 days. The results showed that the variable size of the company, profitability, solvency, audit opinion and the size of the public accounting firm did not affect audit delay. However, the independent variables simultaneously influence the dependent variable.
PENGARUH SUKU BUNGA REVERSE REPO RATE DAN INFLASI TERHADAP RETURN SAHAM (Studi Empiris Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018)
Authors: Tumundo Sandi Rendy , Falah Syaikhul , Pangayow Bill J.C
Published: March 2021

This research aims to see the influence of the interest rate (reverse) repo rate directly and indirectly through inflation on the return of shares as well as interest rates (reverse) The repo rate to inflation and inflation on the return of shares, the financial sector companies listed on the Indonesia Stock Exchange in June year 2016 to December year 2018.Results showed that the interest rate (reverse) repo rate has no significant effect either directly and indirectly through inflation on return of shares, can be seen from the analysis of the line and calculation of Sobel test in get t count is-3.64 whereas T table is 2.0518 (significance 0.05) then, in the view of T count (-3.64) < T table (2.0518) meaning there is no while the interest rate (reverse) repo rate has a significant effect on inflation in the see of simple regression rates of reverse repo rate against inflation based on T-Test sig value of 0.05 < 0.05, and inflation also significantly and partial impact on the stock return with the value of the significance test T is 0.041. (0.041 < 0.05) and T count2.150 > 2.0518 t tables.
PERSEPSI TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KORUPSI ANGGARAN PENDAPATAN DAN BELANJA DAERAH
Authors: Wijaya Anthonius H. Citra
Published: March 2021

The study aims to analyze and test hypotheses regarding the influence of individual behavior, internal oversight and ethical Culture of the Organization against the corrupt tendencies of the regionalbudget revenue and expenditure (APBD). Respondents in this study were students of the accounting study Program at several universities located in Jayapura City. In this study the sampling method used Purposive sampling. The Data Analysis method used is multiple regression analysis and testing tools using SPSS 24. The results showed that the individual behavior variables of influential internal supervision were not significant to the tendencies of the fraud/corruption behavior OF THE APBD. In addition, the organization's ethical cultural variables have a significant positive impact on the behavioral tendencies of APBD corruption.
PENGARUH PEMAHAMAN PERATURAN, OMSET, PEMERIKSAAN, SANKSI, RELASI SOSIAL, DAN PERSAINGAN USAHA TERHADAP KEPATUHAN WAJIB PAJAK RESTORAN
Authors: Manafe Ramadhan S.S , Simanjuntak Aaron M. A. , Andrianti Hastutie Noor
Published: March 2021

The research aims to determine the factors that influence the taxpayer compliance with the restaurant in Jayapura in fulfilling its obligations to deposit the restaurant tax. Factors used among others: Regulatory understanding, turnover, investigations, sanctions, social relations, and business competition. The number of respondents used in this study is 100 mandatory the registered restaurant tax at Jayapura's regional revenue Service. Techniques the analysis used is a double linear regression technique. The results showed that the regulatory understanding factors, of income/turnover, significantly affect the taxpayer's compliance Restaurant. While the sanctions, investigations, social relations, and business competition factors Taxpayer compliance with the restaurant in Jayapura City.
Analisis Pengaruh Tingkat Laba Bersih Dan Ukuran Perusahaan Terhadap Koefisien Respon Laba
Authors: Pilinaung Dian , Andriati Hastutie , Sesa Pascalina
Published: March 2021

Abstract This research aims to test and analyze empirically the effect of the level of net income and company size on the earnings response coefficient of the empirical study of manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018. This study uses a quantitative approach with the research population, namely companies included in the research. in the manufacturing sector listed on the Indonesia Stock Exchange in 2014, 2015, 2016, 2017 and 2018. Financial report data can be obtained through access to www.idx.co.id. The population in this study were 163 manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The number of samples used in this study was 44 company samples. The analysis technique used in this research is multiple linear regression in order to obtain a comprehensive picture of the relationship between the independent and dependent variables. Based on the results of this study, the level of net income has a significant effect on the earnings response coefficient with a significant value of 0.022. Meanwhile, company size has no significant effect on the earnings response coefficient with a significant value of 0.970. Keywords: level of net income; firm size; earnings response coefficient. Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris adanya pengaruh tingkat laba bersih dan ukuran perusahaan terhadap koefisien respon laba studi empiris perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014 sampai 2018. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi penelitiannya yaitu perusahaan-perusahaan yang termasuk dalam sektor manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014, 2015, 2016, 2017 dan 2018. Data laporan keuangan dapat diperoleh melalui akses ke www.idx.co.id. Populasi pada penelitian ini sebanyak 163 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2014-2018. Jumlah sampel yang digunakan pada penelitian ini sebayak 44 sampel perusahaan. Teknik analisa yang digunakan dalam penelitian ini adalah regresi linier berganda agar dapat memperoleh gambaran yang menyeluruh mengenai hubungan variabel independen dan variabel dependen. Berdasarkan hasil penelitian ini tingkat laba bersih berpengaruh signifikan terhadap koefisien respn laba dengan nilai signifikan sebesar 0,022. Sedangkan ukuran perusahaan tidak bepengaruh signifikan terhadap koefisien respon laba dengan nilai signifikan sebesar 0,970. Kata Kunci : Tingkat laba bersih; Ukuran perusahaan; Koefisien respon laba.
Pengaruh Kesesuaian Kompensasi, Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi Dan Kompetensi Dengan Budaya Etis Organisasi Sebagai Variabel Moderating Terhadap Fraud (Studi Empiris Pada Organisasi Perangkat Daerah Pemerintah Kota Jayapura)
Authors: Djatmiko Muhammad , Asnawi Meinarni , Larasati Rudiawie
Published: March 2021

Abstract This research aims to provide empirical evidence to examine the effect of the suitability of compensation, internal control systems, the use of information technology and competence with organizational ethical culture as a moderating variable on fraud in the Local Government Organizations of the City of Jayapura. This study uses primary data obtained by distributing questionnaires manually despite the covid-19 outbreak in Indonesia and globally to 70 respondents with a population of employees in the Regional Government Organization of the City of Jayapura. The data analysis method used is the Structure Equivalent Model (SEM) approach with a Partial Least Square sampling method, namely the sampling technique used to obtain samples with a rolling process from one respondent to another. The results of this study show that the suitability of compensation, the use of information technology and competence does not affect fraud. The internal control system has a negative effect on fraud. Then the ethical culture of the organization does not moderate the suitability of compensation, the use of information technology for financial space, and then the ethical culture of the organization weakens the internal control system and competence against fraud. Keywords: Fraud; Compensation Suitability; Internal Control System; Utilization of Information Technology and Competence. Abstrak Penelitian ini bertujuan untuk memberikan bukti empiris menguji pengaruh kesesuaian kompensasi, sistem pengendalian internal, pemanfaatan teknologi informasi dan kompetensi sebagai dengan budaya etis organisasi sebagai variabel moderating terhadap Fraud pada Organisasi Perangkat Daerah Pemerintah Kota jayapura. Penelitian ini menggunakan data primer yang diperoleh dengan menyebarkan kuesioner secara manual meskipun adanya wabah covid-19 di Indonesia dan global kepada 70 responden dengan populasi pegawai di Organisasi Perangkat Daerah Pemerintah Kota Jayapura. Metode analisis data yang digunakan adalah dengan pendekatan Structure Equatuin Model (SEM) dengan medote Partial Least Square sampling yaitu teknik sampel yang digunakan untuk memperoleh sampel dengan adanya proses bergulir dari satu responden ke responden lainnya. Hasil penelitian ini adalah kesesuaian kompensasi, pemanfaatan teknologi informasi dan kompetensi tidak berpengaruh terhadap kecurangan (fraud). Sistem pengendalian internal berpengaruh negatif terhadap kecurangan (fraud). Kemudian budaya etis organisasi tidak memoderasi antara kesesuaian kompensasi, pemanfaatan teknologi informasi terhadap kecruangan dan berikutnya budaya etis organisasi memperlemah antara sistem pengendalian internal dan kompetensi terhadap kecurangan (fraud) Kata Kunci : Fraud; Kesesuaian Kompensasi; Sistem Pengendalian Internal; Pemanfaatan Teknologi Informasi dan Kompetensi.
Unilateral or Bilateral Standing Broad Jumps: Which Jump Type Provides Inter-Limb Asymmetries with a Higher Reliability?
Authors: Pérez-Castilla Alejandro , García-Ramos Amador , Janicijevic Danica , Miras-Moreno Sergio , De la Cruz Juan Carlos , Rojas F. Javier , Cepero Mar
Published: March 2021

This study aimed to compare the between-session reliability of performance and asymmetry variables between unilateral and bilateral standing broad jumps (SBJ). Twenty-four amateur basketball players (12 males and females) completed two identical sessions which consisted of four unilateral SBJs (two with each leg) and two bilateral SBJs. Mean and peak values of force, velocity and power, and impulse were obtained separately for each leg using a dual force platform. Inter-limb asymmetries were computed using the standard percentage difference for the unilateral SBJ, and the bilateral asymmetry index-1 for the bilateral SBJ. All performance variables generally presented an acceptable absolute reliability for both SBJs (CV range = 3.65-9.81%) with some exceptions for mean force, mean power, and peak power obtained with both legs (CV range = 10.00-15.46%). Three out of 14 variables were obtained with higher reliability during the unilateral SBJ (CVratio ≥ 1.18), and 5 out of 14 during the bilateral SBJ (CVratio ≥ 1.27). Asymmetry variables always showed unacceptable reliability (ICCrange = -0.40 to 0.58), and slight to fair levels of agreement in their direction (Kappa range = -0.12 to 0.40) except for unilateral SBJ peak velocity [Kappa = 0.52] and bilateral SBJ peak power [Kappa = 0.51]) that showed moderate agreement for both SBJs. These results highlight that single-leg performance variables can be generally obtained with acceptable reliability regardless of the SBJ variant, but the reliability of the inter-limb asymmetries in the conditions examined in the present study is unacceptable to track individual changes in performance.
Espacios públicos en el Camino de Santiago Francés: Cien plazas en la provincia de León
Authors: Tomé Fernández Sergio
Published: March 2021

Gran parte de los valores patrimoniales y paisajísticos del Camino de Santiago residen en los espacios públicos urbanos y rurales, insuficientemente protegidos y mal conocidos, a pesar de que son un observatorio privilegiado de las dinámicas generales y el lugar ideal para el diagnóstico. Este artículo, basado en el trabajo de campo, la documentación urbanística y las lecturas, efectúa una exploración de la retícula que conforman las plazas asociadas a la ruta jacobea en la provincia de León. Su elevado número, su interés y diversidad ayudaron a entender la complejidad de los recursos culturales, a fin de administrarlos mejor. La comparativa sirvió igualmente para modelizar la evolución reciente por categorías, y detectar riesgos y amenazas también presentes en el resto de la vía histórica.
La fraseografía bilingüe en español-catalán y otras lenguas: del papel al formato electrónico
Authors: García Rodríguez Joseph
Published: March 2021

En la presente investigación se ponen de manifiesto los avances y las carencias en la lexicografía electrónica, en general, y en los diccionarios electrónicos de fraseología bilingüe, en particular. Para empezar, se propone una determinación terminológica y conceptual con la intención de diferenciar las denominaciones que suelen emplearse al trabajar con este tipo de obras. En el apartado de análisis, se realiza un estudio pormenorizado de la fraseografía electrónica y en papel, disponible en español-catalán y otras lenguas, y se reflexiona en torno a las mejoras que podrían aplicarse con el fin de establecer las bases para la futura elaboración de una obra de este tipo.
Sobre Κρῆτες de Sófocles
Authors: Pombo Gallego Nuria
Published: March 2021

En este artículo se estudia una obra atribuida a Sófocles titulada Κρῆτες (Los cretenses), una tragedia sólo conocida por dos dudosos testimonios de Hesiquio y Ateneo de Náucratis. A finales del siglo xviii una nueva lectura de ambos los adscribía a otra tragedia, con lo que se negaba la existencia de Κρῆτες. A pesar de esto, este título se sigue manteniendo en las ediciones de la obra sofoclea, ahora relacionado con nuevos hallazgos de fragmentos papiráceos del autor. Nuestro objetivo es el de analizar los testimonios en profundidad para concluir si la obra pudo o no haberse escrito.
Aspectos de integración multimodal en la prensa digital de tema jurídico y tema científico
Authors: Polanco Martínez Fernando , Yúfera Gómez Irene
Published: March 2021

El paso de la prensa escrita a la prensa digital ha supuesto la posibilidad de dotar a las piezas informativas de una mayor multimodalidad, de manera que diversos modos semióticos concurren en la construcción del significado. En este trabajo queremos analizar en qué medida –y de qué manera– se establece la relación entre imágenes y textos en la prensa digital de especialidad de los ámbitos jurídico y científico; y si esta relación contribuye eficazmente en la cohesión multimodal de estas piezas informativas en tanto que complejos semánticos de carácter multimodal. Para ello, hemos aplicado el modelo intersemiótico propuesto por Martinec y Salway (2005) al análisis de la relación imagen-texto en 30 piezas informativas de la versión digital del periódico ABC. Con este modelo de análisis, queremos dar cuenta de esta relación en función del estatus que ocupan la imagen y el texto dentro de la pieza informativa en tanto que unidades semióticas en sí mismas y de la relación semántica entre ellas.
La gestión de Imagen en el discurso de dos presidentes: J. M. Aznar y J. L. Rodríguez Zapatero
Authors: Espejo Muriel María del Mar
Published: March 2021

La investigación que presento se inserta en el estudio del discurso político, en particular del debate del Estado de la Nación ofrecido por los presidentes: J. M. Aznar (2001, 2002, 2003) y J. L. Rodríguez Zapatero (2005, 2006, 2007 y 2009, 2010, 2011). Aunque se trata de un discurso de carácter monológico, formal y con escaso margen a la espontaneidad, me ha interesado detenerme en el análisis de la construcción de los enunciados que presentan la combinación de verbos en primera persona singular y plural. Pretendo detenerme en el funcionamiento de los mismos tanto en el nivel de la enunciación como en el propio enunciado. En este contexto, la modalidad se convierte en un elemento imprescindible en el estudio, ya que permite detenerse en análisis de los recursos y estrategias que intervienen en la función comunicativa del discurso; en particular, me voy a centrar en el estudio de la configuración de la imagen social del emisor en la interacción del modelo de autonomía y el de afiliación a un grupo. Sin olvidar que la cortesía y el discurso retórico serán unos elementos imprescindibles con los que se construye el discurso político.
El eufemismo político llevado al extremo: el caso Bárcenas
Authors: Córdoba Rodríguez María
Published: March 2021

El presente trabajo analiza las diferentes estrategias argumentativas utilizadas en el discurso político del Partido Popular español durante el año 2013 para defenderse de una serie de acusaciones que afectaron su imagen pública. Es el conocido “caso Bárcenas”. Nos centraremos en los procedimientos lingüísticos de atenuación y ocultación, los mecanismos llevados a cabo por los implicados en este caso para maquillar una realidad que perjudica su imagen personal y grupal. Analizaremos también el papel que han jugado los medios de comunicación y las redes sociales en este caso, y veremos si realmente la evasión y la ocultación han servido para alcanzar los objetivos perseguidos por los hablantes.
Bruno Leoni and the socialist economic calculation debate
Authors: Ferlito Carmelo
Published: March 2021

The Italian contribution to the Socialist Economic Calculation Debate (SECD) cannot be limited to the important and fundamental works by Pareto and Barone. In fact, if their contributions are still ambiguous and we have to wait for the Mises’ paper in 1920 in order to get the needed clarifications, during the 1960s Bruno Leoni follows the Austrian footsteps on the topic, stimulating in Italy a great debate. Bruno Leoni’s role is important because of the debate he promotes and the scholars he involves, but also because he places the matter of the socialist economic calculation in the broader context of the rule of law.

Key words: Bruno Leoni, Socialist Economic Calculation Debate, Austrian Economics.

JEL Classification: B25, P21, P22.

Resumen: La contribución italiana al debate sobre el cálculo económico socialista (SECD) no puede limitarse a las aportaciones importantes y funda-mentales de Pareto y Barone. De hecho, si sus contribuciones son todavía ambiguas y tenemos que esperar al trabajo de Mises de 1920 para obtener las aclaraciones necesarias, durante la década de los sesenta Bruno Leoni siguió los pasos de los austriacos en lo referente a este tema, estimulando en Italia un gran debate. El papel de Bruno Leoni es importante debido al debate que promueve y a los académicos que implica, pero también porque sitúa la cuestión del cálculo económico socialista en el contexto más amplio del Estado de Derecho.

Palabras clave: Bruno Leoni, debate sobre el cálculo económico socialista, Economía Austriaca.

Clasificación JEL: B25, P21, P22.
Will Greece go Bankrupt and kill the euro?
Authors: Grubel Herbert
Published: March 2021

This paper compares the benefits to Greece, the Euro zone and the rest of the world arising from policies that prevent a Greek default and exit from the Euro with the costs of preventive policies. It concludes that the benefits exceed the costs, though unpredictable politics and nationalist aspirations may prevent the adoption of the rational policies. The paper also considers the causes of Greece’s problems: the failure of lenders to ask for a proper risk premium on the country’s bonds; Greece’s publication of false economic data; the failure of credit rating agencies to down-grade its bonds; the global financial euphoria and supply of liquidity that made lenders disregard traditional standards in all their dealings. The paper recommends policies to ensure the proper functioning of financial markets to prevent future crises.

Key words: Greece bankruptcy, Euro survival, Greek statistics, Credit ratings.

JEL Classification: F33, F34, F36, F55, G15, G24.

Resumen: Este artículo compara los beneficios con los costes derivados del salvamento griego, llegando a la conclusión de que los beneficios superan claramente a los costes. También se analizan las causas del problema, el papel de las sociedades de rating y la euforia previa especulativa, efectuán-dose unas consideraciones sobre el futuro del euro y del orden financiero internacional.

Palabras clave: Bancarrota Griega, Euro, Estadísticas en Grecia, Credit ratings.

Clasificación JEL: F33, F34, F36, F55, G15, G24.
La eficiencia del mercado, más allá de los modelos matemáticos
Authors: Lahoud Daniel
Published: March 2021

Los años sesenta son el momento en el cual se desarrollaron los estudios académicos dirigidos a plantear la Hipótesis de la Efi-ciencia de los Mercados(en inglés Efficient Markets Hypotesis, EMH), sin embargo, el primer antecedente es atribuido a Louis Bachelier quien en su tesis, Teoría de la Especulación, estableció un modelo matemático para estudiar los comportamientos del mercado, en el año 1900. Como se indica, es un modelo de com-portamiento, por lo que considera que el mercado tiene un com-portamiento definido, que es propio como objeto de investiga-ción de la Psicología Social, es decir del mundo del conductismo, y por tanto Positivista.

Hay quienes piensan que el mercado bursátil es un «casino» y quizá el más señero representante de esa tesis es J.M. Keynes. A pesar de ser él mismo un asaz especulador, afirma en su Teoría Ge-neral,1 cuando se refiere al mercado como el juego infantil de las sillas y la música que de tanto en tanto se detiene, para dejar a al-guien siempre de pié, por tanto perdiendo el juego en cuestión.

Algunos otros creen que el estudio, el análisis y los conocimien-tos de los mercados otorgan una ventaja y consideran que los mer-cados de inversión pueden ser predichos con anticipación.