bluuebunny/crossref_metadata_2025 huggingface dataset:
The Effect of IFRS Adoption on Foreign Direct Investment in Africa
Authors: Musah Alhassan , Adjei Eunice , Ahmed Ibrahim Anyass
Published: February 2021

Adoption of International Financial Reporting Standards (IFRS) is supposed to help enhance comparability of financial statement, improve the quality of financial reporting and accounting information of businesses in a country. This is expected to help improve Foreign Direct Investment (FDI) in the adopting countries. This study examined the effect of IFRS adoption on FDI inflows in Africa. Unlike previous studies that sample both adopting and non-adopting countries, this study sampled only Africa countries that have adopted IFRS to determine whether the adoption has improved FDI inflows. To achieve this objective, 20 African countries that have adopted IFRS were sampled covering a period 1980 to 2015. Data was sourced from The World Bank financial and Economic Data. Control variables such as GDP growth, openness of the economy, government debt and population growth were included in the model. The correlation and regression analysis showed that IFRS adoption has a positive and significant influence on FDI inflows in Africa. On the other hand, open economy, government debt and population growth had a positive and significant association with FDI. Overall, the results show that African countries that want to improve FDI inflows must improve the quality of their reporting environment by adopting IFRS.
Pemanfaatan Software Akuntansi pada Akuisisi Pengetahuan Akuntansi Mahasiswa
Authors: Chandra Yurike Rienika , Dalam Winanda Wahana Warga
Published: February 2021

The background of this research is to test the use of software accounting in the acquisition of student accounting knowledge. The method used in this research is laboratory experiments with instruments in the form of a questionnaire given directly to respondents after solving accounting cases manually and using software accounting. The data analysis tool used in this study was SPSS. The results of the problems examined in this study are, first, solving accounting cases manually, then solving the same cases using software accounting does not increase student accounting knowledge acquisition. The second result is that there is no significant difference in the acquisition of student accounting knowledge between the manual approach and software accounting in solving accounting cases. The last result is that there is no significant difference in acquiring accounting knowledge between male and female students in using software accounting. The conclusion and implication of this research are to be able to master and benefit from technology. In this case, accounting technology, students must understand and be familiar with using this technology. Students will be aware of the importance of technology in the world of this 4.0 industrial revolution.
Pengaruh Kepatuhan Wajib Pajak Orang Pribadi Berdasarkan Theory Planned Of Behaviour (TPB)
Authors: Kamela Hurian
Published: February 2021

There must be an awareness of the public regarding compliance in paying taxes. Tax is a state asset that is collected by the state for the common interest. The role of society in paying taxes must be accompanied by internal (within) the individual itself because there are still limited people who know that taxes are crucial. This study aims to link the effect of individual taxpayer compliance based on the "Theory of Planned Behavior" because this theory is a theory that can measure the internal thinking of taxpayers. This study uses primary data collected through a questionnaire using linear regression analysis. The sample used is a sample (people) of 100 taxpayers using measurements random sampling (people who are in the tax office) 1 month (November 2015). The study results found that the variable attitudes toward behavior, subjective norms and perceptual behavior control were positive influences. That explains a need for awareness of taxpayer compliance to run appropriately, and income from tax payments can increase.
Analisis Komparatif Kebijakan Perpajakan Atas Kegiatan Filantropi
Authors: Sidabutar Tri Maruli , Hutagaol Poltak Maruli John Liberty , Jasman Jasman
Published: February 2021

This study aims to analyze tax exemption and tax deduction policies on philanthropic activities in Indonesia and some other countries as a basis of recommendation in improving taxation policies to encourage philanthropic activities in Indonesia. Comparative analysis was conducted towards the similar policies in 4 selected namely, the United States, Myanmar, Sri Lanka, and Malaysia. The data used in this study were obtained from the CAF World Giving Index 10th report, A Global Philanthropy Legal Environment Index, the World Bank List of economies 2019, and tax regulations from the selected countries. Data analysis was conducted through comparative analysis methods supported by primary data, namely the results of interviews and secondary data, namely the results of literature reviews. The results of the analysis show that the tax exemption and tax deduction policies for philanthropic activities in Indonesia are adequate. There are several tax exemption and tax deduction policies on philanthropic activities from the selected countries that can be used as a basis of recommendation and consideration in the formulation and improvement of the related tax policies in Indonesia.
Tingkat Kemiskinan di Sumatra Selatan dan Analisisnya
Authors: Putra Doni , Khoirudin Rifki
Published: February 2021

This study aims to determine the factors that affect the poverty rate of regencies / cities in South Sumatra Province in 2011 to 2017. In this study the factors that affect poverty rates are related to unemployment, HDI, MSE, and population. The research method used is the panel data regression method using the help of Eviews software. The final thanks is the Random Effect Model. The results of this study are the variable Number of Population has a significant effect on the level of poverty in the District / City in South Sumatra Province. However, the Unemployment Rate Variable, HDI, and UMK were not significant to the poverty level in the regencies / cities in South Sumatra Province.
Interaksi Indeks Dow Jones, Kurs Dolar, Minyak Dunia, Emas dan Indeks Saham Indonesia LQ45
Authors: Azis Muh. Irfandy , Gemilang Sabrang Gilang , Muthalib Dzulfikri Azis
Published: February 2021

Penelitian ini bertujuan untuk mengetahui pengaruh jangka pendek, pengaruh jangka panjang dan hubungan kausalitas antara Indeks Dow Jones, Kurs Dolar, Minyak Dunia dan Emas terhadap Indeks Saham Indonesia LQ45. Jenis data yang digunakan dalam penelitian ini adalah data time series dengan data harian mulai dari tanggal 1 Januari 2010 sampai dengan 31 Desember 2019. Hasil cointegration test menunjukkan bahwa terdapat hubungan kointegrasi yang dapat diartikan terdapat pengaruh jangka panjang antara Indeks Dow Jones, Kurs Dolar, Minyak Dunia dan Emas terhadap Indeks Saham Indonesia LQ45. Terdapat hubungan kausalitas dua arah antara Kurs Dolar dan Emas terhadap Indeks Saham Indonesia LQ45. Sedangkan Indeks Dow Jones dan Minyak Dunia hanya memiliki hubungan satu arah terhadap variabel Indeks Saham Indonesia LQ45. Berdasarkan hasil analisis impulse response diperoleh hasil bahwa terdapat pengaruh jangka panjang antara Indeks Dow Jones, Kurs Dolar, Minyak Dunia dan Emas terhadap Indeks Saham Indonesia LQ45.
ALAT KENDALI KECEPATAN MOTOR PADA PENGGERAK DEPAN SEPEDA LISTRIK DI POLITEKNIK NEGERI BATAM
Authors: Fitriyah Qoriatul , Aritha Renaldy , Toar Handri , Wahyudi Muhammad Prihadi Eko
Published: February 2021

Motor Brushless DC (Motor BLDC) sudah banyak diaplikasikan diberbagai bidang industri, salah satunya di bidang transportasi. Pengoperasian motor BLDC memerlukan sistem kontrol kecepatan sebagai proses komutasinya dikarenakan motor ini tidak menggunakan sikat (brush). Penulis membuat kendali kecepatan motor brushless ini menggunakan arduino nano sebagai mikrokontroller untuk mengatur switching driver mosfet dengan tipe IR2103. Mosfet driver ini yang digunakan untuk mentrigger pensaklaran mosfet pada rangkaian inverter 3 fasa agar daya dari baterai dapat mengalir ke motor BLDC.  Mosfet yang digunakan dalam inverter 3 fasa dengan tipe STP75NF75 dengan Vds 75 Volt dan Ids 80 Ampere dan jenis motor yang digunakan BLDC 350 Watt 36 Volt. Motor BLDC ini memiliki hall effect sensor sebagai pendeteksi posisi rotor. Untuk proses komutasi digunakan PWM sebagai nilai pulsa yang direpresentasikan untuk mengatur kecepatan motor dan frekuensi yang digunakan masih default dari pin Arduino. Kecepatan yang dihasilkan dari 224 – 340 rpm dengan konsumsi daya 20 Watt – 21 Watt.
RIVER DEVELOPMENT AS A SUSTAINABLE GEO-TOURISM WITH A PARTICIPATORY STAKEHOLDER APPROACH
Authors:   University of Padjadjaran (UNPAD), Faculty of Geological Engineering, Jl. Bandung-Sumedang KM 21 Jatinangor, Indonesia, HADIAN Mohamad Sapari Dwi , SUGANDA Bombom Rachmat ,   University of Padjadjaran (UNPAD), Faculty of Geological Engineering, Jl. Bandung-Sumedang KM 21 Jatinangor, Indonesia, KHADIJAH Ute Lies Siti ,   University of Padjadjaran (UNPAD), Master of Sustainable Tourism School of Postgraduate, Jl. Bandung-Sumedang KM 21 Jatinangor, Indonesia, ANWAR Rully Khairul ,   University of Padjadjaran (UNPAD), Faculty of Communication Sciences, Jl. Bandung-Sumedang KM 21 Jatinangor, Indonesia
Published: February 2021

This study initially carried out mapping geodiversity along the Citarum River area and identified the potential for Citarum geotourism, mapping stakeholders in Citarum geotourism. Of the nine sectors (Upper Citarum Zone) of the Citarum River Area mapped, one village can represent the geotourism area, namely Cibeureum Village, Kertasari District, Bandung Regency. This research's research type is PAR (Participatory Action Research) with primary and secondary data collection. Meanwhile, data analysis uses qualitative and quantitative analysis methods (mixed method), content analysis, map analysis, geodiversity analysis, and is equipped with qualitative and quantitative descriptive analysis methods. The results of this study indicate that community participation has yielded benefits for local communities. However, many things need to be provided to the community from various skills to benefit all parties, including maintaining geodiversity sustainability in the geotourism area.
Generalized algorithm for determining AES orbit parameters based on quadratic functionals.
Authors:   Rostov-on-Don Research Institute of Radio Communication, Nansena str. 130, Rostov-on-Don 344038, Russia, Gabriel’yan D.D. , Gorbachev A.N. ,   Rostov-on-Don Research Institute of Radio Communication, Nansena str. 130, Rostov-on-Don 344038, Russia, Demchenko V.I. ,   Rostov-on-Don Research Institute of Radio Communication, Nansena str. 130, Rostov-on-Don 344038, Russia
Published: February 2021

The questions of development a generalized algorithm for determining the parameters of the low circular orbit (LCO) of an Earth satellite (ES) based on the use of quadratic functionals are in the focus of this paper. The functionals represent the square of the differences between the measured values of the ES sighting angles and the frequency of the received signal with the values of the same parameters obtained for the assumed values of the Keplerian orbital elements in accordance with the adopted model of the ES motion. Estimates of the orbit parameters are formed from the condition of the minimum of the proposed quality functionals. The proposed algorithm is aimed at the developing two equations for the relationship between the measured values of the azimuth and elevation angles, as well as the frequency of the received satellite signal and the parameters of the satellite orbit. The use of the indicated constraint equations makes it possible to pass from the six-dimensional space of the Keplerian orbital elements to the four-dimensional space of the Keplerian orbital elements when constructing the algorithm and choosing the initial approximations of the orbit parameters. Such a reduction in the dimension of space makes it possible to significantly reduce the amount of computational expenditure, which ensures the stability of the algorithm and expands the possibilities of its practical use with limited resources (computing power and restrictions on the permissible processing time). The following Keplerian orbital elements are proposed as four basic parameters: eccentricity, ascending node longitude, orbital inclination, and perigee argument. The other two elements, the semi-major axis of the orbit and the mean anomaly, are expressed as functions of four basic parameters. This choice is determined by the fact that, in the case of LCO, the pivoting of the initial values of the eccentricity and the argument of perigee is quite simple, which makes it possible to ensure convergence to the exact values of the orbit parameters in a wide value of the initial approximations. Within the Keplerian approximation of the satellite's orbital motion, mathematical relations are presented that determine the operations performed within the framework of the considered algorithm. However, a more complete consideration of the factors influencing the motion of the satellite only leads to more volumetric relations, but does not fundamentally affect the construction of the algorithm itself.
Refined method for determining the spatial correlation interval of the fading in a single-beam decameter radio link.
Authors:   North Caucasus Federal University, Pushkina str., 1, Stavropol, 355017 Russia, Pashintsev V.P. , Koval S.A. ,   Military Communications Academy named after the Marshal of the Soviet Union S. M. Budenny, Tikhoretsky prosp., 3, Saint Petersburg, 194064 Russia, Potyagov D.A. ,   Military Communications Academy named after the Marshal of the Soviet Union S. M. Budenny, Tikhoretsky prosp., 3, Saint Petersburg, 194064 Russia, Skorik A.D. ,   Russian Institute of Powerful Radio Engineering, 11 line V.O. str., 66, Saint Petersburg, 199178 Russia, Senokosov M.A. ,   North Caucasus Federal University, Pushkina str., 1, Stavropol, 355017 Russia
Published: February 2021

In this articlea a refined method have been developed for determining the spatial correlation interval for fading in a decameter radio link with one discrete beam (mode), which are caused by wave diffraction on small-scale ionospheric irregularities. A refined dependence of the spatial correlation interval of fading in a single-beam decameter radio line on the parameters of small-scale ionospheric irregularities, the equivalent length of the radio line and the choice of the operating signal frequency through the value of the root-mean-square deviation of fluctuations of the wave phase front at the output of the inhomogeneous ionosphere is obtained. It is shown that under conditions of disturbances (diffuseness) of the ionosphere, as well as the approach of the operating frequency of the radio line to the maximum applicable frequency, when fluctuations of the phase front of the wave at the output of the ionosphere exceed 1.25 radians, the well-known simplified expression for estimating the interval of spatial correlation of fading can be used in a single-beam decameter radio links with an error of no more than 5%.
REDAKSI DAN DAFTAR ISI
Authors: Keadilan Mimbar
Published: February 2021

-
Analisis Lagu Toraja Marendeng Marampa Aransemen Tindoki Band
Authors: Lamba Linesti , Ardini Ni Wayan , Darmayuda I Komang , Sumerjana Ketut
Published: February 2021

This study aims to describe the musical form of Marendeng Marampa'", a local song in Toraja, Tana Toraja Regency, South Sulawesi Province, Indonesia, arranged by the Tindoki Band. The qualitative data in this research are obtained by doing observation, interviews, documentation, and discography. The results of this research show that " Marendeng Marampa'" arranged by Tindoki Band have two parts, i.e. the form A-B, with the sequence A-A' A-A-A'-B-B-B" consisting of several figures, motives, phrases (antecedent phrase and consequent phrase). Its musical instruments used in this arrangement are collaboration between the traditional musical instruments in Toraja, including Toraja gandang, Toraja flute, basin bassin/tulali, karombi, and modern (Western) music, i.e. electric guitar, bass guitar, keyboard, and electric drums, which lyrics are incorporated into the arrangement of Ma'bugi and Manimbong. Marendeng Marampa'" means safe, peaceful land of birth and is also a unifying song for the people of Toraja. The song is a reminiscent for the people of Toraja to remind their home region that tondok kadadian is their land of birth.
The Uses of Gong Suling in Ngemban Rare Composition
Authors: Prasad Visvam Bhara , Sudirga I Komang , Santosa Hendra
Published: February 2021

Komposisi Ngemban Rare yang menggunakan Gamelan Gong Suling ini menggambarkan kenangan masa kecil dengan berbagai sikap. Karya ini terinspirasi oleh seseorang yang merawat anak yang sedang menangis. Bahkan, saat ini sebagian besar orang tua mengajarkan hal-hal yang salah kepada anak-anak dengan memfasilitasi mereka sebelum mereka cukup dewasa sehingga membuat karakter anak menjadi tidak baik. Komposisi ini terdiri dari tiga bagian, yaitu menggambarkan suasana fenomena mengasuh anak-anak, mengasuh anak-anak dengan menyanyikan lagu-lagu anak-anak tradisional, mengajar anak-anak dan memperkenalkan budaya sejak usia dini, dan menanamkan disiplin dan karakter yang baik, agar tidak menyesal kemudian. Pembentukan ciptaan karya ini mengacu pada proses penciptaan karya seni yang diklarifikasi menjadi tiga tahap, yaitu tahap eksplorasi, tahap improvisasi, dan tahap pembentukan
Terminologi Gambus dalam Spektrum Musik di Indonesia
Authors: Irawan Ricky
Published: February 2021

This Article aims to review the expansion of the meaning of gambus in three categories. It is, firstly, the gambus as a musical instrument; secondly, gambus as a music performance format; and thirdly, stringed as a musical style. This categorization helps to understand the context in which the term gambus is used. Thus, the discussion about gambus can be understood more clearly. It was found that, initially, the term gambus is used to refer to a stringed musical instrument from the Middle East that came together with trading activities and the spread of Islam in Southeast Asia. But in its development, gambus is also used to refer to a format of musical performances such as orkes gambus, gambus Melayu, gambus tunggal and others. Later, gambus was used also to refer to musical styles associated with Islamic musical arts such as gambus dzikir, gambus sholawat, gambus qasidah. Seeing the various uses, it is difficult to interpret it only as the name of a musical instrument, but must also accommodate the expansion of its meaning at this time.
Campur Kode Kebahasaan dalam Lagu â€œJPDAâ€ Krisna Purpa (KIS Band)
Authors: Noviani Pande Ni Kadek Nita
Published: February 2021

Purpose: The purpose of this study is to describe the form, type, and function of the use of code mixing and the factors that influence the occurrence of code mixing in the lyrics of a Balinese pop song titled â€œJPDAâ€ (Jauh Pandang dari Hati) written by Krisna Purpa in KIS Bandâ€™s album titled Story of Me (2013). Research methods: As a scientific work, this study uses a qualitative research as a base for writing the article.Results and discussion: The use of mixed codes is in the form of words, phrases, baster, word repetition, and clauses, description of the type of inner code-mixing outer code mixing. The factors that influence the occurrence mix the code in the song. Implication: Code mixing is the mixing of elements of a foreign language or regional language into the structure of the main language.
Penggunaan Aturan Ular Tangga dalam Musik Aleatorik Berbasis Serialisme Integral
Authors: Pamungkas Yayi Wira
Published: February 2021

Purpose: The author does an experiment by using the rules of snake and ladder to find out and understand how the concept of uncertainty can work in serialism-based aleatoric music: by testing it using the most stringent serialism system, namely the system of integral serialism. Research methods: The process of creating the composition of this artistic research work has five stages, namely the exploration stage, the concept preparation stage, the concept analysis stage, the macro structure preparation stage, and the concept application stage. Results and discussion: The concept of snake and ladder can optimize the concept of uncertainty in serialism-based aleatoric music. The integral serialism system dominates the formation of melody and harmony, while the concept of snake and ladder that is aleatoris is used as phrase control. Implication: There are two phenomena that stimulate the creation of the idea of creation of this artistic research work, namely the problem of stiffness and weak characteristics of the concept of uncertainty in serialism-based aleatoric music.
A new subspecies of Corydalis mira (Batalin) c. Y. Wu et h. Chuang (Fumariaceae) from Jammu and Kashmir state (India)
Authors: Mikhailova M. A.
Published: February 2021

The new subspecies Corydalis mira (Batalin) C. Y. Wu et H. Chuang subsp. fokarica Mikhailova collected in the Western Himalayas of India, near the Fokar monastery in Sergol settlement (state of Jammu and Kashmir) is described. The new subspecies differs from C. mira subsp. mira by dark orange spot on the upper outer petal (not solid colored yellow corolla), by seeds with an edge and glossy tuberculate surface (not seeds without edge and with an opaque reticulate surface).
Can conservatism make women more vulnerable to violence?
Authors: Araújo Victor , Gatto Malu
Published: February 2021

Violence against women (VAW) affects at least 35% of women worldwide. The need to combat VAW is seemingly noncontroversial: As existing work shows, ideology does not explain governments' propensity to adopt anti-VAW legislation. Yet, effectively implementing anti-VAW legislation requires complex policy frameworks at odds with conservative values. Voters' preferences can meaningfully influence policy outputs, so can electoral conservatism make women more vulnerable to violence? Employing data from 5,570 Brazilian municipalities, we find that conservatism in the electorate is associated with the adoption of fewer anti-VAW policies. With data from a nationally-representative survey of Brazilian respondents (N=2,086), we then show that conservative voters are less likely to prioritize the need for tackling VAW. That is, the adoption of fewer anti-VAW policies in conservative municipalities reflects conservative voters’ policy preferences. Critically, our results suggest that in contexts where the electorate holds conservative preferences, policy responsiveness may incur costs to women's lives.
Analysis and evaluation of the effectiveness of risk management in aviation activities
Authors:   Saint Petersburg State University of Civil Aviation, Lieberman P.Yu. , Yastrebov A.P. ,   Saint Petersburg State University of Aerospace Instrumentation
Published: February 2021

Innovative technologies of risk management in aviation activities are considered. The purpose of the research is determined by the need to form a qualitatively new approach related to the creation of a risk management system that allows the active use of modern digital technologies. Risk analysis includes procedures for identifying risk factors and assessing their significance. Risk management plays a particularly important role in aviation activities and requires a consistent and systematic process of objective analysis and assessment using reactive and proactive methods and techniques. It is shown that risk management is a structured approach and systematic actions aimed at achieving a balance between identified and assessed risk, as well as practical risk reduction. Two main elements should be considered in the process of risk research: hazard identification, i.e. identification of undesirable or adverse events, and analysis of the causes that cause these events and may cause harm. The article describes a conceptual approach to risk management in aviation activities, which is the basis for implementing the principles of operational management of the air transport security system, and provides recommendations for the analysis and assessment of risk events. To improve the effectiveness of the security management process, indicators are defined and a methodology for risk assessment and management is proposed.
Innovative method of using a diode laser in the treatment of hemorrhoid disease
Authors:   Federal scientific and clinical center Federal medical and biological Agency, Zhizhin N.K. , Kolbas Yu.Yu. ,   Research and Development Institute «Polyus» named after M. F. Stelmakh, Kharlamov V.V. ,   Federal state Autonomous scientific institution «Central research and development Institute of robotics and technical Cybernetics», Nikitin S.A. ,   Federal state Autonomous scientific institution «Central research and development Institute of robotics and technical Cybernetics», Krilova A.Y. ,   Federal state Autonomous scientific institution «Central research and development Institute of robotics and technical Cybernetics», Titov S.V. ,   Federal state Autonomous scientific institution «Central research and development Institute of robotics and technical Cybernetics»
Published: February 2021

The article presents materials on the use of a diode laser in the treatment of combined hemorrhoids of stage 2-3, the use of innovative radial light guides with a multifunctional holder, which allows minimizing damage to the rectal mucosa.
Age-specific adult rat brain MRI templates and tissue probability maps
Authors: MacNicol Eilidh , Wright Paul , Kim Eugene , Brusini Irene , Esteban Oscar , Simmons Camilla , Turkheimer Federico , Cash Diana
Published: February 2021

Age-specific resources in human MRI mitigate processing biases that arise from structural changes across thelifespan. There are fewer age-specific resources for preclinical imaging, and they only represent developmentalperiods rather than adulthood. Since rats recapitulate many facets of human aging, it was hypothesized that brain volume and each tissue’s relative contribution to total brain volume would change with age in the adult rat. Data from a longitudinal study of rats at 3, 5, 11, and 17 months old were used to test this hypothesis. Tissue volume was estimated from high resolution structural images using a priori information from tissue probability maps. However, existing tissue probability maps generated inaccurate gray matter probabilities in subcortical structures, particularly the thalamus. To address this issue, gray matter, white matter, and CSF tissue probability maps were generated by combining anatomical and signal intensity information. The effects of age on volumetric estimations were then assessed with mixed-effects models. Results showed that herein estimation of gray matter volumes better matched histological evidence, as compared to existing resources. All tissue volumes increased with age, and the tissue proportions relative to total brain volume varied across adulthood. Consequently, a set of rat brain templates and tissue probability maps from across the adult lifespan is released to expand the preclinical MRI community’s fundamental resources.
Kata Pengantar Penulis Buku Matematika SMP Kurikulum 2013
Authors: Yaqin Ahmad Ainul
Published: February 2021

Buku Kurikulum 201 ini merupakan edisi ketiga sebagai penyempurnaan dari edisi pertama dan kedua. Buku ini masih sangat terbuka dan perlu terus dilakukan perbaikan untuk penyempurnaan. Oleh karena itu, kami mengundang para pembaca memberikan kritik, saran dan masukan untuk perbaikan dan penyempurnaan pada edisi berikutnya. Atas kontribusi tersebut, kami mengucapkan terima kasih. Mudah-mudahan kita dapat memberikan yang terbaik bagi kemajuan dunia pendidikan dalam rangka mempersiapkan generasi seratus tahun Indonesia Merdeka (2045).
ICT-enabled self-determination, disability and young people
Authors: Pacheco Edgar
Published: February 2021

Research and practice about self-determination in the context of disability has centred on teaching skills and providing support to help people with impairments to be independent. However, limited research exists about the impact of Information and Communication Technologies, in particular social media and mobile devices, on the development of self-determination skills among people with disabilities. This paper presents the findings of a qualitative study which collected data from observations, a researcher diary, focus groups, individual interviews and data from social media. The focus of the study was on young people with vision impairments who were transitioning to university life. The study found that the participants developed self-determination skills by using and adapting collaborative and interactive online tools and mobile devices according to their transition needs. This finding expands the understanding of the implications of new technologies for young people with disabilities’ personal development and the enhancement of self-determination.
Ảnh hưởng của ấn tượng nước xuất xứ đến hành vi tiêu dùng hàng may mặc tại TPHCM
Authors: Giao Ha Nam Khanh , Linh Ngo Thi Tra
Published: February 2021

Nghiên cứu phân tích các yếu tố của ấn tượng nước xuất xứ ảnh hưởng đến thái độ của người tiêu dùng TPHCM đối với hàng may mặc Việt Nam, bằng việc khảo sát 366 khách hàng. Phương pháp phân tích Cronbach’s Alpha, phân tích EFA cùng với phân tích hồi quy bội được sử dụng với phương tiện SPSS. Kết quả cho thấy chỉ có hai thành phần ảnh hưởng mạnh: “Ấn tượng về quốc gia xuất xứ” và “Ấn tượng về hàng hóa nói chung từ nước xuất xứ”; cũng chỉ có yếu tố “Ấn tượng về hàng hóa nói chung từ quốc gia xuất xứ” có ảnh hưởng đến chi phí cảm nhận của người tiêu dùng đối với mặt hàng may mặc; cuối cùng là mối quan hệ cùng chiều của lợi ích cảm nhận và ngược chiều của chi phí cảm nhận tới thái độ đối với sản phẩm may mặc xuất xứ Việt Nam. Chưa thấy khác biệt về “thu nhập”, “độ tuổi” và “giới tính” đối với thái độ của người tiêu dùng dành cho hàng may mặc Việt Nam. Nghiên cứu cũng đề xuất một số hàm ý quản trị giúp các doanh nghiệp tận dụng lợi thế để cạnh tranh tốt hơn.
CO2 capture using solid sorbents: Fundamental aspects, mechanistic insights and recent advances
Authors: Dunstan Matthew T. , Donat Felix , Bork Alexander H. , Grey Clare P. , Müller Christoph R.
Published: February 2021

Carbon dioxide capture and mitigation forms a key part of the technological response to combat climate change and reduce CO2 emissions. Solid materials capable of reversibly absorbing CO2 have been the focus of intense research for the past two decades, promising stability and low energy costs to implement and operate compared to the more widely used liquid amines. In this Review, we explore the fundamental aspects underpinning solid CO2 sorbents based on alkali and alkaline earth metal oxides operating at mid- to high temperature: how their structure, chemical composition and morphology impact their performance and long-term use. Various optimization strategies are outlined to improve upon the most promising materials, and we combine recent advances across disparate scientific disciplines including materials discovery, synthesis, and in situ characterization to present a coherent understanding of the mechanisms of CO2 absorption both at surfaces and within solid materials.
Association between Insight, Appointment Attendance and Secondary Mental Health Service Use a Naturalistic Cohort Study using Electronic Health Records
Authors: Lam Joseph
Published: February 2021

BackgroundWe aimed to determine whether insight at discharge from Crisis treatment and home Resolution Teams (CRTs) was associated with appointment attendance and further use of CRTs or inpatient admission.MethodsWe extracted routine electronic health data from Camden & Islington(C&I) NHS Foundation Trust including individuals with a primary diagnosis of non-affective psychosis (ICD-10, F20-29) who presented at least once to C&I CRTs between January 1, 2008 and December 31, 2017. We defined insight as a composite construct, including Illness Recognition, Treatment Compliance and Symptom Relabelling, and tested whether insight could be coded using data extracted from progress notes. A total of 317 records were analysed. Multivariable Poisson, Negative Binomial regressions were used to estimate differences in attendance rates; Cox modelling was used to estimate differences in risk of service use. We analysed the models at 12-months from first CRTs discharge, and at the end of cohort (all-time).ResultsMost of the descriptions of insight did not map onto our conceptualisation of insight, only 87(27.4%) had no missing data in all 3 components. People with partial insight had a lower attendance rate than people with lack of insight at 12 months (incident-rate-ratio = 0.945,95% CI 0.896-0.997). People with full insight had a decreased rate of service use compared to people with lack of insight at all-time (hazard-ratio = 0.638, 95% CI 0.424-0.960). ConclusionsOverall, better insight was not associated with higher face-to-face appointment attendance, but was associated with lower rates of service use after first discharge from CRTs.
Digital Diet: A 21st century approach to understanding digital technologies and development
Authors: Orben Amy
Published: February 2021

Digital technologies are drastically changing the lives of children and young people. For years, the default psychological approach to addressing questions about digital technology’s effects on development was to try and establish evidence-based time use guidelines, i.e. concrete amounts of time that children and adolescents are recommended to spend on digital technologies to avoid negative impacts. The implicit assumption of this research was that there is an informative and simple numerical relationship connecting the time spent using digital technologies and developmental outcomes. In this piece, I argue that this collective search for a unitary numerical value linking screen time with developmental outcomes was futile, primarily because such a value does not exist. To explain and expand on this reasoning, I introduce the digital diet approach: a thought experiment that challenges how we currently research and reason about digital technologies by drawing parallels to our established approach to understanding and reasoning about diet. I cover six conceptual starting-points, each describing a different conceptual angle of the digital diet approach and how it diverges from current practices in the psychological sciences.
Contrast effect of emotional context on interpersonal distance with neutral social stimuli
Authors: Cartaud Alice , Lenglin Vincent , Coello Yann
Published: February 2021

In social interactions, valence-based judgements are an important component of interpersonal distances regulation. Within the framework of the Range-Frequency model, we tested whether the emotional context, which is known to produce a contrast effect on valence ratings, also contributes to the regulation of interpersonal distances. 51 participants divided in two groups were shown virtual characters with either a neutral facial expression (target-stimuli) or an emotional facial expression (contextual stimuli) in two successive sessions (angry then happy emotional context or vice-versa). The participants rated the valence of the virtual characters and judged the appropriateness of different interpersonal distances. For neutral characters, contrast effect of emotional context was observed, albeit only subtly on interpersonal distance judgments. Overall, the data suggest that although the emotional context influences valence-based judgments of social stimuli, it has a parsimonious effect on interpersonal distance regulation, presumably because the latter relies primarily on emotional facial expression categorical-information.
“Instruments are good at eliciting information; scores are very dangerous”: The perspectives of clinical professionals regarding neurodevelopmental assessment
Authors: Coughlan Barry , Woolgar Matt , Weisblatt Emma , Duschinsky Robbie
Published: February 2021

Clinical judgment is a crucial part of autism and ADHD assessments. Sociological and psychological discourses, amongst others, offer accounts of this phenomenon. Yet these discourses tend to proceed along parallel tramlines. This study aims to harness insights from psychology and sociology to explore clinical perspectives and assessment practices of autism and ADHD through qualitative interviews with experienced health care professionals (HCPs). Qualitative interviews were conducted with HCPs (n=17), each of whom had at least three years of post-qualification experience working with children with neurodevelopmental conditions. Interviews were conducted between January and May 2019. Each interview was audio-recorded and transcribed verbatim. Data were analysed using a thematic approach. Themes were sorted into two interrelated categories i) approaches to diagnosis ii) elements of diagnosis. Approaches to diagnosis were comprised of the following subthemes: nature of diagnosis, application of diagnosis: natural and pragmatic, revisiting conceptualisations: sub-optimal practice & unhelpful diagnoses, autism and ADHD. Elements of diagnosis contained three related subthemes: ‘contextualising standardised assessments’, triangulating material, organisational factors. It is argued that the oft-cited tension between evidence-based assessment and clinical judgment represents a false opposition. There is sometimes a pragmatic as well as nosological dimension to diagnosis. Competing desires for consistency and utility add further complexity to neurodevelopmental assessment.
Central banking beyond inflation
Authors: Braun Benjamin
Published: February 2021

The world around central banks has shifted. Europe is confronting an unprecedented combination of environmental, economic, and social challenges. Reducing carbon emissions to zero fast enough to avoid catastrophic global warming is difficult; doing so while also reducing economic inequality so as to avert social disintegration and democratic backsliding is very difficult. Addressing this twin challenge will require the state – and the European Union – to deploy all economic policy instruments already at its disposal, and to develop new ones and coordinate their use in new ways. The paper proceeds in three steps. The first section discusses three distinct challenges – legal, political, and ideational – for the debate on the future of central banking. The remainder of the paper will tackle the two main ideational challenges, namely, institutional amnesia (forgetting past realities of central banking) and strategic ignorance (ignoring present realities of central banking). To overcome institutional amnesia, the second section briefly reviews the history of central banking, showing that the price stability is only one of several goals that central banking has, historically, been associated with. To overcome strategic ignorance, the third section reviews three mandate-remote, or ‘extracurricular’ areas of recent ECB activity.
Channel shifting of Narayani River and its ramification in west Chitwan, central Nepal
Authors: Dangol Vishnu , Poudel Krishna
Published: February 2021

The analysis of satellite imageries and topographic maps of different dates revealed that the Narayani River near Mangalpur migrated about 32 km to the west. Its westward shift is also clearly evidenced by the continuation of wetlands parallel to the main river course. The interpolated contours of 2 m interval obtained from the topographic map of 1:25,000 scale also revealed many parallel depressions. These depressions belong to an old abandoned channel, and are closely associated with a sharp bend of the Narayani River. There is a high possibility of breaching a weak and unconsolidated natural levee, which is currently protecting the abandoned channel from flooding. The flood disaster after the breach is inevitable and it can devastate the six Village Development Committees situated within the abandoned channel.
Cultural Identity of the First-Generation Immigrants in Tan’s The Bonesetter’s Daughter and Lahiri’s The Namesake
Authors: Bhandari Nagendra Bahadur
Published: February 2021

This article examines the problematic cultural identity of the first-generation immigrants in Amy Tan’s The Bonesetter’s Daughter (2001) and Jhumpa Lahiri’s The Namesake (2003). The immigrant characters problematize their cultural identity by oscillating in the cultural spaces of their home country and the host country. They tend to adopt new cultural identity of their host country while sustaining the old one of their home country. As a result, they negotiate their cultural identity in the shared cultural space which Homi K Bhabha terms as the third space. While analyzing the third space of cultural encounter, I refer to homeland culture as the first and the host land culture as the second cultural space of immigrants. Negotiating in the third space of the diaspora, the immigrants embody fluid and dynamic cultural identities that go beyond the binary of the host and home country. The process of the cultural negotiation of the immigrants is analyzed in the critical frame of Stuart Hall’s cultural identity and Homi Bhabha’s third space in this article.
AUDIT MANAJEMEN ATAS PENGELOLAAN PIUTANG USAHA PADA PT. PELABUHAN INDONESIA IV (PERSERO) CABANG SAMARINDA
Authors: Camelia Verahastuti Muhammad Adhani Adhitaqwan Mardiana dan
Published: February 2021

The purpose of this research is to know whether management audit implementation as financial function toward ship service accounts receivable management in PT. Pelabuhan Indonesia IV (Persero) Samarinda branch is effective. The analysis instrument was comparative method, this method was done by collecting and explaining non-numeric data (qualitative) and then it was compared with relevant theories to get result clarity which can be resulted as conclusion and suggestion. The result of the research analysis showed that management audit implementation as financial function toward ship service accounts receivable management in PT. Pelabuhan Indonesia IV (Persero) Samarinda branch was less effective. The conclusion of this research was there were some flaws in ship service accounts receivable management which needs to be fixed to improve company efficacy.
ANALISIS KESESUAIAN ANTARA KEBIJAKAN AKUNTANSI DENGAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL PERATURAN PEMERINTAH NOMOR 71 TAHUN 2010 PADA PEMERINTAH KOTA SAMARINDA
Authors: Catur Kumala Dewi Bayu Dwi Putra Elfreda Aplonia Lau dan
Published: February 2021

The objective of this research is to find out and analyze the appropriateness between accounting policy with PP No 71 Year 2010 in Samarinda City’s Government.. The hypothesis of this study is that there is a difference between the implementations of Samarinda City Government’s Accounting Policy about admissions, measurements, and disclosures on inventory, investment, fix asset, LRA revenues, LO revenues, expenditures and expenses were based on Peraturan Pemerintah Number 71 year 2010 about Government Accounting Standard.The basic theory of this research is public accounting especially about Government Accounting Standard. The hypothesis in this research is, there are implementations Accounting Policy about inventories is not highly appropriate with Accrual Based Government Accounting Standard PP 71 year 2010, implementations Accounting Policy about investments is not highly appropriate with Accrual Based Government Accounting Standard as on PP 71 year 2010, implementations Accounting Policy about fix assets is not highly appropriate with Accrual Based Government Accounting Standard as on PP 71 year 2010, implementations Accounting Policy about LRA revenues and LO revenues are not highly appropriate with Accrual Based Government Accounting Standard as on PP 71 year 2010, implementations Accounting Policy about expenditures and expenses are not highly appropriate with Accrual Based Government Accounting Standard as on PP 71 year 2010.As the results of the study, the implementations Accounting Policy about inventories is appropriate with Accrual Based as on PP 71 year 2010, implementations Accounting Policy about investments is highly appropriate with Accrual Based as on PP 71 year 2010, implementations about fix assets is highly appropriate with Accrual Based as on PP 71 year 2010, implementations Accounting Policy about LRA revenues and LO revenues are appropriate with Accrual Based as on PP 71 year 2010, implementations Accounting Policy about expenditures and expenses are appropriate with Accrual Based as on PP 71 year 2010. The differences found indicates that adjustments were needed for the Samarinda City to follow PP Number 71 year 2010 guidelines.
KOHESIVITAS KELOMPOK DITINJAU DARI KEPEMIMPINAN KARYAWAN UNIVERSITAS ISLAM RIAU
Authors: Widiantoro Didik , Herawati Icha
Published: February 2021

Perkembangan organisasi yang sangat pesat saat ini menimbulkan banyak masalah yang seharusnya diselesaikan. Salah satu langkah dalam mempersiapkan hal tersebut sebuah organisasi harus memperhatikan kualitas peningkatan Sumber Daya Manusia. Hal tersebut menjadi salah satu pendukung dalam keberhasilan sebuah organisasi. Universitas merupakan sebuah organisasi yang memberikan pelayanan dalam bidang pendidikan. Dalam menunjang pelayanan, Univesitas harus memiliki sumber daya manusia yang berkualifikasi sesuai. Salah satu kemampuan sumber daya manusia yang harus dikuasai dengan baik adalah bagaimana menjadikan tempat kerja sebagai milik sendiri, dan memiliki rasa keikutsertaan dalam segala kegaitan untuk mencapai tujuan. Serta peran para pemimpin dalam memberikan arahan terhadap sumber daya manusia juga menjadi hal yang penting untuk diterapkan. Adapun tujuan penelitian ini untuk melihat hubungan antara kohesivitas kelompok terhadap kepemimpinan karyawan. Penelitian ini menggunakan kajian survey dengan skala penelitian. Populasi penelitian merupakan karyawan Universitas Islam Riau. Teknik pengambilan sampel digunakan dalam penelitian ini yaitu quota random sampling. Variabel dalam penelitian ini terdiri dari variabel tergantung (Kohesivitas Kelompok) dan variabel bebas (Kepemimpinan). Penelitian menggunakan Skala adapatasi dari Forsyt (2000) untuk aspek kohesivitas dan Skala Kepemimpinan. Hasil dari penelitian ini diperoleh terdapatnya hubungan yang signifikan dari kepemimpinan karyawan dengan kohisivitas kelompok yang dimiliki oleh karyawan Universitas Islam Riau.
PERBEDAAN PENYESUAIAN DIRI MAHASISWA DITINJAU DARI STRATEGI COPING
Authors: Sari Putri Pusvita , Jayanti Arini Mifti
Published: February 2021

Tujuan dari penelitian ini adalah peneliti ingin mengetahui dan menguji secara empiris perbedaan penyesuaian diri mahasiswa ditinjau dari strategi coping. Selain kemampuan menyesuaikan diri yang dibutuhkan, pilihan strategi coping yang tepat juga dapat membantu mahasiswa untuk beradaptasi dengan lingkungan yang baru, aturan serta berbagai kegiatan di universitas tempat mereka melanjutkan studi. Peneliti menggunakan teknik purposive sampling, yaitu teknik penentuan sampel dengan pertimbangan tertentu yang diterapkan berdasarkan tujuan dari penelitian. Adapun subjek dalam penelitian ini adalah seluruh mahasiswa aktif tahun pertama Fakultas Ekonomi dan Sosial di Universitas Jenderal Achmad Yani Yogyakarta. Hasil pengumpulan data dari seluruh populasi 127 mahasiswa, berhasil dikumpulkan data penelitian sejumlah 65 sampel data subjek. Analisis data yang digunakan dalam penelitian ini adalah uji One Way Anova. Berdasarkan analisis data yang dilakukan, diketahui bahwa nilai F hitung sebesar 4,662 dengan signifikansi (p) sebesar 0,035 (p < 0,05). Hal ini dapat diartikan bahwa terdapat perbedaan penyesuaian diri mahasiswa ditinjau dari strategi coping stres yang dimilikinya