bluuebunny/crossref_metadata_2025 huggingface dataset:
New data on chlorine sulfosalts
Authors: Breskovska Vesselina V. , Mozgova Nadejda N. , Bortnikov Nicolay S. , Gorshkov Anatoly I. , Tzepin Anatoly I.
Published: November 2019

On a fait des études par diffraction de rayons X et d'électrons sur des sulfoantimonites de plomb antérieurement décrits : ardaite naturel du gisement polymétallique de Madjarovo dans la Bulgarie du sud (Breskovska et al., 1979) et phase synthétique A (Bortnikov et al., 1979). Les paramètres de la maille élémentaire des chlorosulfosels étudiés sont égaux (a = 22,09, b = 21,11, c = 8,05 Å, β = 103° 01', Z = 2) ce qui indique une différence structurale essentielle avec la boulangérite, le minerai le plus proche des chlorosulfosels par sa teneur en Pb, Sb, S et par contre une parenté structurale avec les sulfoantimonites moins riches en Pb : playfairite et launayite. Ces derniers ainsi que les chlorosulfoantimonites, outre leurs constituants principaux Pb, Sb, S contiennent des éléments accessoires (Ag dans la playfairite et la launayite, Fe dans la jamesonite). En conclusion on peut dire que la présence des éléments accessoires stabilise la structure playfairite˗launayite dans le système PbS˗Sb₂S₃ tandis que leur absence rend la structure boulangérite et ménéghinite sans Cu plus stable.
The dielectric thermal analysis
Authors: Egerer Frigyes
Published: November 2019

The variation of polarization and that of dielectric constants of minerals is determined by recrystallization and chemical processes. So if the change of the dielectric constant of a mineral is measured with temperature, the unknown mineral can be identified.

On the basis of the experimental material described in the present paper as well as the standard curves determined on different minerals according to the requirements, the presence of a large number of minerals can be shown in unknown mineral matters.
Evaluation of prograde regional metamorphic conditions : their implications for the heat source and water activity during metamorphism in the Williyama Complex, Broken Hill, Australia
Authors: Phillips G. Neil , Wall Victor J.
Published: November 2019

The Willyama Complex around Broken Hill shows a NW to SE increase in metamorphic grade from andalusite-muscovite to sillimanite-muscovite, sillimanite-K feldspar and two pyroxene grade. Mineral assemblages in the dominant pelitic and lesser mafic gneisses (andalusite → sillimanite, cummingtonite-plagioclase, cordierite) indicate a low-intermediate pressure metamorphic path ; and by using solid-solid, silicate-based barometers (cordierite-garnet, orthopyroxene-garnet-plagioclase, garnet-plagioclase-sillimanite) pressures of 5-6 kbar are inferred for a large part of the two pyroxene zone including Broken Hill itself. The overall increase in pressure to the SE is accompanied by a small rise in temperature (T from 650 to 800 °C) and a gradual decrease in water activity (from 1.0 to ~ 0.5) above the second sillimanite isograd. A gradual transition from amphibolite to granulite facies conditions is indicated.

The decrease in water activity appears to be related to the onset of partial melting ; i.e. as in situ partial melting proceeds in response to temperature rise, water activity declines. The latter is compatible with increased dilution of an aqueous fluid by another component, perhaps carbon dioxide, or with fluid-absent conditions.

The low-intermediate pressure prograde P-T path and nearly constant pressure retrograde path cannot be explained by a heat source related to tectonic thickening alone and instead an external heat source (perhaps a deep crustal mafic magma) may be required. Such a heat source may have wider applicability to other low-intermediate pressure terrains.
Approche thermodynamique des phénomènes de dissolution. Aspect cinétique en système fermé et comparaison système ouvert˗système fermé dans le cas de l'albite
Authors: Massard Pierre
Published: November 2019

La dissolution d'un minéral dans une solution altérante est régie par une loi cinétique simple, valable que le système soit ouvert ou fermé (Massard, 1977) :

v = k.A'/T

où v est la cinétique de la dissolution, A' l'affinité chimique de la réaction associée, T la température et k une constante proportionnelle à k₀, paramètre caractéristique du minéral. Cette relation est ici appliquée à l'albite, minéral étudié en système fermé par Lagache (1965) et en système ouvert par nous-mêmes. Ces deux approches expérimentales, qui correspondent à des contraintes et des conditions de T et P différentes, vérifient les prévisions théoriques et conduisent à des estimations de k₀ concordantes sur l'intervalle de température étudié (85 °C à 200 °C). Nous déduisons de ces études une méthode simple de détermination de k₀ en système ouvert.
Analyse géochimique de divers nodules de péridotites en enclaves dans des basaltes alcalins ou des pipes de kimberlites : mise en évidence de leur nature résiduelle
Authors: Loubet Michel
Published: November 2019

Considering elements presenting intermediate to high partition coefficients, i.e. less susceptible to have been introduced through contamination by the surrounding magma, it is shown that the composition of a set of peridotitic nodules from alkali-basalts and kimberlite pipes plot in continuity to the one of orogenic lherzolites, defining a same evolution kind.

Through the analysis of the evolution of a set of trace element contents it is shown that this trend should be residual. All these peridotites are interpreted as residual from a lherzolitic upper mantle originally rather homogeneous. The enrichment of most of these nodules in incompatible elements should result from a contamination by a magma rich in these elements (alkali basalt to kimberlitic) during a further process.
Les phosphates d'uranyle et d'aluminium de Kobokobo. V. La mundite, nouveau minéral
Authors: Deliens Michel , Piret Paul
Published: November 2019

Mundite occurs at Kobokobo, Kivu, Zaïre, as yellow tablets flattened on {010}. 3 perfect cleavages {010}, {100} and {001}. Orthorhombic. Space group P2₁cn or Pmcn with a = 17.08 Å, b = 30.98 Å and c = 13.76 Å. Z = 16. Density (calc.) = 4.295 Mg/m³. The strongest lines of the X-ray powder pattern are 7.80 Å (100) 040, 3.37 Å (70) 024 and 163, 3.87 Å (60) 080 and 3.06 Å (50) 502. Optically biaxial negative, 2V = 33°. ng = 1.688, nm = 1.682 and np (calc.) = 1.62. a = Z, b = X and c = Y. Formula is Al (UO₂)₃ (PO₄)₂ (OH)₃ • ~ 5,5 H₂O. Structural group of phosphuranylite.
Die keltische Grabenobjekte in Südpolen
Authors: Gedl Marek
Published: November 2019

Celtic funerary objects in Southern Poland.

In Kietrz (Voj. Opole) in Southern High Silesia, were discovered in the necropolis of La Tène culture (with cremation and inhumation Celtic burials) four-angled and circular funerary objects in association with the traces of regularly ranked posts. We find analogues in the Celtic milieu, mainly in Eastern France and in the Rhine region. The custom of depositing funerary objects (little sanctuaries or chapels) on the necropolis first occurs in the eastern part of Middle Europe, at the beginning of La Tène B, with a peopling wave of La Tène culture. Celtic traditions, and especially the custom of depositing four angled funerary objects on necropolis, lasted in Southern Poland (High Silesia and Small Poland) till the phase B2-C1 of the Roman Empire.
The Celts in Western Iberia
Authors: Júdice Gamito Teresa
Published: November 2019

The Celtic presence and influence in Western Iberia is largely witnessed not only by its epigraphic traces and the toponymy, but also in its ancient gods and believes.

A general approach to the problem will open this paper ; Then since the Congress is especially centred in artistic aspects, more attention will be given to the general art of the Celts in western Iberia and the decorative motives of ceramics and jewellery.
Le peuplement celtique des territoires occidentaux de la Gaule Belgique au IIIe siècle av. J.-C.
Authors: Leman-Delerive Germaine
Published: November 2019

Des découvertes récentes permettent d’établir une chronologie des différentes phases de peuplement en comparant en particulier les matériels céramique et métallique. La répartition géographique de ces sites datés du IIIe et du début du IIe s. annonce l’occupation du Ier s. manifestée essentiellement par l’érection des oppida.
La moyenne vallée du Rhône, entre Alpes et Massif central
Authors: Perrin Franck
Published: November 2019

Au cours du IIIe siècle av. J.-C. les populations celtiques du Massif Central, de la vallée du Rhône et des Alpes se fixent durablement et développent divers artisanats (métaux et matières précieuses, cuir et textiles....). Ces peuples, en contact avec l’Italie celtique par les cols alpins, entretiennent des relations avec le comptoir grec de Marseille, permettant, par la vallée du Rhône, la circulation ponctuelle de produits massaliètes et italiotes. Ces régions, dans lesquelles circulent des monnaies d’argent et où sont frappées pour la première fois des monnayages d’or, constituent durant le IIIe siècle av. J.-C. le centre de gravité de la celtisation partielle des domaines ibériques et massaliètes, en Gaule du Sud.
Die moderne Gesellschaft und die Zukunft / La société moderne et l'avenir
Authors: Moltmann Jürgen
Published: November 2019

Jürgen Moltmann : Modern society and the future.

Modern society is in the process of ruining its own future. The fear of «no future» has genuine causes : it is the result of widespread unemployment, the system of nuclear deterrents, and the ecological crisis. Justice can alone lead to peace and open up a future to the members of the community, to the human community in its successive generations, to the generations of humanity in its natural environment and to the Creation before God.
L'Université et le Savoir
Authors: Reboul Olivier
Published: November 2019

«L'université et le savoir» : ayant pour vocation de créer et de communiquer le savoir, l'université, du fait de la spécialisation, en arrive à ne plus savoir ce qu'elle sait, à ne plus savoir ce qu'elle est.

Comment surmonter cette crise ? Qu'est-ce qui fait qu'un savoir est «universitaire» ? Et qu'en est-il de 1'«interdisciplinarité» : est-elle plus qu'un cache-misère ?
A la recherche de l'identité du protestantisme français
Authors: Bizeul Yves
Published: November 2019

«Cet article veut présenter l'identité de la minorité protestante dans ses aspects les plus variés, après s'être doté d'un outillage théorique assez opérant pour parvenir à éviter une trop grande dispersion. Aucun marqueur d'identité ne permet, à lui seul, de circonscrire le «nous» de la communauté protestante, même si le haut niveau de «métastabilité» de cette réalité sociale est d'une importance particulière».
Dieu d'amour et Dieu de colère... Justice et miséricorde dans le Proslogion (ch. VI-XI) d'Anselme de Canterbury
Authors: Cattin Yves
Published: November 2019

Dans l'étude qu'on va lire, sera examiné avec attention un point particulier de la doctrine de Dieu présentée par Anselme de Canterbury dans le Proslogion, aux chapitres VI-XI. De cet ouvrage, on ne retient habituellement que les grands chapitres qui produisent la célèbre «preuve de Dieu». On ne prête qu'une attention distraite aux chapitres suivants, dont la théologie nous paraît un peu approximative et archaïque. Or l'étude de ces textes ne présente pas seulement l'intérêt historique de montrer comment Anselme articule ensemble deux noms révélés de Dieu, la justice et la miséricorde. Elle semble importante et peut-être nécessaire pour préciser la méthode mise en œuvre dans le Proslogion (et d'abord dans la preuve de l'existence de Dieu) et pour porter un jugement sur la pensée anselmienne dans cet ouvrage.
Le corps de l'hérétique. La critique de la gnose par Irénée
Authors: Vincent Gilbert
Published: November 2019

Alors que la licence des mœurs semble une source intarissable de déploration, une relecture d'Irénée, pour quiconque a pu lire certains des écrits de Georges Bataille par exemple, est de nature à alimenter l'idée que les innombrables petites libertés prises avec la morale officiellement admise — la licence ordinaire — paraissent au bout du compte bien «morales» encore, comparées aux excès dont, de façon pourtant voilée, nous entretient le «Adversus haereses». Le texte d'Irénée, soutiendrons-nous ici, nous invite à établir une relation étroite entre une conception religieuse de type gnostique et une pratique consumatoire du corps. Une telle relation, toutefois, n'apparaît bien que si l'on accepte de mettre entre parenthèses, provisoirement au moins, toute qualification d'immoralisme à propos du comportement des gnostiques.
Le rempart de Damas : un faux pas de Paul ?
Authors: Trocmé Étienne
Published: November 2019

Etienne Trocmé : The wall of Damascus : A Faux Pas of Paul ?

Why does the apostle Paul unespectedly mention in II Corinthians 11/32-33 his acrobatic escape from Damascus ? There are two reasons for this : (1) that flight had amounted to a somewhat callous desertion of the Damascus Church ; (2) the intruders who questioned Paul's authority in Corinth recalled on that occasion the faux pas Paul had thus made in his early missionary days. This means that they had their roots in Syria-Palestine and were probably part of the «Hellenist» group.
Un exemple de cheminement rhétorique : I Pierre
Authors: Ellul Danielle
Published: November 2019

Un exemple de cheminement rhétorique : I Pierre.

Cette étude tente, à partir des caractéristiques littéraires fournies par le texte lui-même (alternance des verbes à l'indicatif et des verbes à l'impératif, multiplicité des répétitions, fréquence des citations de l'A. T.), de repérer l'organisation de cette lettre et de dégager une dynamique de sens possible.
Du combat de la piété à la confession du sang. Ambroise de Milan, lecteur critique du IVe Livre des Maccabées
Authors: Nauroy Gérard
Published: November 2019

From the pious struggle to the confession of blood.

The following is a study of the carefully thought out literary method by which Ambrose of Milan, at the end of his De Iacob et uita beata, adapts, between aemulatio and retractatio, Pseudo-Flavius Josephus' synagogue speech on the martyrdom of the Maccabeans. A writer concerned with order and refined composition to the point of esoteric hermiticism, faithful to the esthetic canons of Theodosius'era, sets out, in a critical dialogue with the source text, to define a Biblical and Christian ideology of the confession of faith in bloody martyrdom, based on a typology and symbolism far from the praise of the militant heroism of the Seven found in 2 Maccabeans.
Histoire et critique de l'Histoire chez Pierre Bayle. La critique générale de l'histoire du Calvinisme de M. Mainbourg, 1682-1683
Authors: Bost Hubert
Published: November 2019

Peu après son installation à Rotterdam, Pierre Bayle écrit la Critique générale. Il y révèle de redoutables talents critiques, mais refuse de s'aligner sur le ton convenu de la controverse confessionnelle. Tout en assumant partiellement l'attente du public réformé, il ne limite pas sa réplique à l'instruction du procès Maimbourg, mais mène de front une réflexion philosophique sur l'exercice et l'usage de l'histoire.
François Lambert et son commentaire du Cantique des Cantiques
Authors: Engammare Max
Published: November 2019

Après avoir décrit l'horizon varié des interprétations possibles du Cantique des Cantiques au XVe siècle et à l'aube du XVIe siècle, cette étude s'attache au commentaire de François Lambert d'Avignon (1524), en en montrant le côté novateur en relation avec son temps, les accents et les limites.
Un regard neuf sur la formation du Canon
Authors: Ziegler Thierry
Published: November 2019

A New Look at the Formation of the Canon

The work of explaining the process of the elaboration of the New Testament canon by the second century Church has given way, at times, to an attempt at justifying historically Protestant scriptural principles. There has been a shift from history to theology (O. Cullmann). It is, however, possible to explain the formation of the orthodox Ν. T. canon, without appealing to either the inherent authority of Ν. T. Scriptures or a providential act of grace, by « de-dogmatizing » the notion of orthodoxy and restoring its historical meaning. Irenaeus of Lyons, upon whose work André Benoît, a Protestant patristician, has shed light by his studies, may be used as a guide and historical reference in this enterprise.
Quel est l'auteur du Discours 35 transmis parmi les œuvres de Grégoire de Nazianze ?
Authors: Hanriot-Coustet Annie
Published: November 2019

Who is the Author of Discourse 35 ?

Discourse 35, which has come down to us along with the works of Gregory of Nazianzus, is held to be an apocryphal work. The study of the form and contents of the discourse leads to the conclusion that the author is either Gregory of Nyssa or one of his imitators.
Humilitas et Superbia. Note sur la Psychomachie de Prudence
Authors: Philonenko Marc
Published: November 2019

HUMILITAS ET SUPERBIA. A Note on Prudentius' Psychomachia

In Prudentius' Psychomachia, David and Goliath are enigmatic, hidden symbols of Humilitas and Superbia.
Retour à la Genèse
Authors: Bucher Gérard
Published: November 2019

L'hypothèse loganalytique qui rapporte l'éclosion du sens à l'épiphanie de la mort (cf. La vision et l'énigme — Éléments pour une analytique du logos, éd. du Cerf, 1989) conduit-elle à réactualiser un mythe de la Genèse ? En guise d'illustration et mieux de vérification, l'article montre que ladite hypothèse fournit à la fois le principe d'une relecture critique et d'une reformulation du récit biblique de la Genèse.
Et la fournaise devint source : L'épisode des trois jeunes gens dans la fournaise (Dan. 3) lu par Jean Chrysostome
Authors: Brottier Laurence
Published: November 2019

«And the furnace became a stream». The episode of the three young men in the furnace (Dan. 3) as read by John Chrysostom.

The miraculous salvation of the three young Hebrews, who emerge safe and sound from the furnace lit by Nebuchadnezzar (Dan. 3) is a favoured theme in Chrysostom's preaching. It highlights both the allmightiness of God, able to remove the effects while maintaining the causes, and the exemplary value of the young men as brought out by their confession of faith and patience when facing martyrdom. The episode is also read as a préfiguration of salvation in Christ.
Edouard Reuss, un théologien indépendant
Authors: Jacob Edmond
Published: November 2019

Parmi les théologiens de l'École dite de Strasbourg (1820-1870), Édouard Reuss a eu la carrière la plus longue et la plus productive. Marqué parle courant rationaliste dominant au début du 19e siècle, il s'est cependant éloigné de tout dogmatisme pour élaborer une théologie biblique fondée sur la libre recherche historique et la critique littéraire. Enseignant l'Ancien Testament et le Nouveau Testament, il a donné une synthèse de son œuvre dans la Traduction de la Bible en français avec introductions et notes. Le prestige de son enseignement et de sa personne lui a gagné de nombreux amis au sein du protestantisme alsacien qui ont marqué de son esprit l'Église et l'Université.
Edouard Reuss, Karl Heinrich Graf et le Pentateuque
Authors: Heintz Jean-Georges
Published: November 2019

Cette brève étude commémorative, prononcée lors du centenaire de la mort d'E. Reuss (15 avril 1891), vise à présenter trois aspects de sa vie et de son œuvre : a) le milieu intellectuel et culturel dont il est issu, et dont il sera — en Alsace — l'une des figures les plus marquantes ;

b) le «Briefwechsel» échangé avec son disciple K.H. Graf, entre janvier 1837 et le début de l'été 1869 (publié par K. Budde en 1904) ;

c) les thèses de Reuss et de Graf quant à la constitution du Pentateuque, dans leurs rapports respectifs et leur originalité spécifique.
La troisième demande du « Notre-Père » et l'hymne de Nabuchodonosor
Authors: Philonenko Marc
Published: November 2019

The third request of the Lord's Prayer and Nebukadnezzar's hymm

The third request of the «Lord's Prayer » is to be read in the light of a passage from Nebukadnezzar's hymn (Daniel 4,32).
L'exégèse de Mt 16, 18-19 chez Tertullien
Authors: Minnerath Roland
Published: November 2019

Tertullian's exegesis of Mt 16,18-19

In his interpretation ofMt 16,18-19, Tertullian situates Peter in relation to the origo of the Church ; he sees in him the foundation of ministerial ordo and its prerogatives. These are transmitted to the whole Church, a conception he shared whith the Bishop of Rome Calixtus, whom Tertullian attacks because the legitimate heir of Peter's Church is now, in his eyes, the Church of the Paraclete.
Matt. 28:16-20 : Texts behind the Text
Authors: Davies William David , Allison Dale C.
Published: November 2019

Matt. 28 :16-20 passed through three primary stages. There was initially a primitive proto-commissioning. This was then, at the second stage, reinterpreted in terms of Daniel 7. At the third stage, or redactional level, the pericope was glossed with items drawn from the Moses traditions and the commissioning of Joshua in Joshua 1:1-9.
Les orants dans l'art funéraire du christianisme ancien
Authors: Prigent Pierre
Published: November 2019

L'image de la femme en prière (l'orante), si fréquente dans l'art paléo-chrétien, est empruntée au paganisme : c'est le thème iconographique de la Pietas, symbole de la religiosité qu'un homme (l'empereur généralement) a manifestée dans les événements marquants de sa vie.
Les pouvoirs sur la vie et l'éthique de la secondarité. Approche théologique des défis de la bioéthique
Authors: Bühler Pierre
Published: November 2019

L'intention de l'article n'est pas de proposer des solutions aux défis de la bioéthique, mais d'offrir un modèle théorique pour les aborder. Il suggère pour ce faire un détour par la philosophie politique, qui lui permet de définir la notion centrale de la secondarité, mais aussi d'expliciter les rapports d'équilibre instable entre les modèles téléologiques, soumettant les principes de droit aux fins visées, et le modèle déontologique, imposant à ces dernières l'examen critique du droit. Il entreprend ensuite de faire pencher la balance en faveur de ce dernier modèle, en essayant de lui donner une expression théologique consistante, puis en présentant quelques apports possibles de cette éthique théologique de la secondarité dans la question des pouvoirs sur la vie.
Entre la France et l'Allemagne : la Faculté de Théologie Protestante de Strasbourg de 1919 à 1945. Aperçus complémentaires
Authors: Arnold Matthieu
Published: November 2019

Between France and Germany : The Strasbourg Protestant Theology Faculty from 1919 to 1945. Complementary aspects.

The correspondence of the deans of the Strasbourg Protestant Theology Faculty between 1919 and 1945, recently discovered in the Collegium Wilhelmitanum, sheds new light on the re-organisation of this institution (call to Albert Schweitzer), its relations with the Free Faculty of Paris (candidacy of Maurice Goguel in 1926 ( ?)) and its attitude to the problem of autonomy. Concerning the latter, the correspondence brings out the Faculty's pondération : it refused to be considered, as in the national press, as a breeding-ground for autonomists, and moderated the severity of penalties advocated by the political autorities for students unjustly suspected of pro-German activities.
Un Sorbonniste contre Bucer. La réfutation des idées de Martin Bucer par l'évêque d'Avranches Robert Céneau (septembre 1534)
Authors: Wanegffelen Thierry
Published: November 2019

On présente l'art éristique mis en œuvre par le sorbonniste Robert Céneau, évêque d'Avranches , contre Martin Bucer, en septembre 1534. Après avoir étudié la signification de la référence à John Fisher, l'humaniste évêque de Rochester opposé alors à l'anglicanisme, on voit comment Robert Céneau se fonde sur le sens littéral de l'Écriture pour disqualifier son adversaire, dont il fait un hérétique et même un fou et un sorcier, et sa manière d'utiliser l'argument d'autorité.
Nouvelles sources de la controverse eucharistique à Strasbourg en automne 1524
Authors: Kaufmann Thomas
Published: November 2019

New sources for the eucharistie controversy in Strasbourg in the autumn of 1524.

This article seeks to reconstruct the discussion over holy communion in Strasbourg following Karlstadt's stay. Traces of it are to be found not only in the works of Strasbourg theologians, but also in texts written by C. Ziegler and in an anonymous pamphlet entitled « Dass die papistischen Opfermessen abzutun und dagegen das Nachtmahl Christi christlicher Weise aufzurichten sei ». This reconstruction is based on a new dating, which questions traditional research, of one of Ziegler's writings and of the anonymous pamphlet.
PERAN PEMUDA MEMBANGUN DESA: PENGABDIAN TERHADAP REMAJA ISLAM WATUALANG
Authors: Hikmawati Hanifah
Published: November 2019

Abstract: This article discusses the results of the village youth Watualang dedication engaged in the field ofreligion as an effort to counter radicalism and improve the quality through education. Islamic Youth Watualang(Riswa) formed on 16 September 2016 the village youth organizations who continue to make innovation andcreativity to uphold the values of peace, brotherhood and unity. The existence of this youth group as well ascontemporary teen mediator associations that give a new color on the style propaganda comfortable. To get to thebottom of what makes this group is born, then formulated some formulation of the problem in ease of discussionand analysis in this article. First, how is the phenomenon of radicalism and terrorism threaten the younggeneration in Indonesia ?. Second, how does the existence of the Islamic Youth Watualang in proselytizing toshield themselves from the dangers of radicalism and terrorism. The method used is descriptive qualitative bypresenting source data from the journal and the results of previous studies, as well as some documentation ofdevotion to Riswa. The results obtained in this devotion is actively carrying out routine readings Riswa Maulidurmessengers in Tadarus Poetry Night event (Matapu), smeinar-seminars, educational outbound, and some otherforms of propaganda.
Modelo para la formación y el fortalecimiento de investigadores en las universidades
Authors: Pérez Reveles María de la Luz , Topete Barrera Carlos , Rodríguez Salazar Luis Mauricio
Published: November 2019

En los últimos años se ha observado un creciente interés en la formación y desarrollo de los investigadores. Estudios recientes mostraron que la formación y el desarrollo del investigador están influidos por varios elementos, factores y mecanismos. Este es un artículo de reflexión que se realiza luego de una revisión del estado del arte sobre los modelos de formación de investigadores y los perfiles que debe tener un investigador en los distintos campos del conocimiento. Este estudio se basa en el análisis de varios modelos de formación y desarrollo de investigadores propuestos recientemente
en el mundo y en el análisis de los perfiles de las habilidades que debe tener un investigador en México propuestos por investigadores mexicanos. Estos modelos y perfiles se utilizaron como conceptos básicos para el desarrollo de un modelo conceptual propio centrado en las competencias requeridas por los investigadores mexicanos como elemento clave en las universidades públicas. El modelo
propuesto tiene en cuenta la situación actual de los incentivos creados para los investigadores por el Consejo Nacional de Ciencia y Tecnología en el Programa del Sistema Nacional de Investigadores de México. El modelo conceptual propuesto permitirá mejorar los programas actuales de formación y desarrollo de investigadores y aumentar la toma de conciencia del gobierno y las universidades sobre este tema.
Faktor-Faktor yang Mempengaruhi Penggunaan Sistem E-audit Pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Sulawesi Utara
Authors: Pesak Pricilia Joice , Sondakh Jullie J , Gamaliel Hendrik
Published: November 2019

Abstract. This study aims to analyze factors that influence usage of e-Audit system in Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Sulawesi Utara using techonology acceptance model (TAM). This study was conducted on auditors who have been using e-Audit system. This is a quantitative research with structural relationship approach. Data were obtained by questionnaires which were distributed to 60 auditors of BPK RI Perwakilan Provinsi Sulawesi Utara and documentation study. The data were analysed by Partial Least Square Structural Equation Model (PLS-SEM) and used SmartPLS software 3.2.7 The results of the study indicate that the factors that influence the use of the e-Audit system are external variables of characteristics system relevant through perceived usefulness, terminology through perceived ease of use, perceived usefulness, attitude using the e-Audit system and behavioral intentions using the e-Audit system. On the other hand, perceived ease of use is found to be a factor that does not affect the actual use or use of e-Audit system.Keywords: e-Audit System, Technology Acceptance Model (TAM)Abstrak. Penelitian ini bertujuan menganalisis faktor-faktor yang mempengaruhi penggunaan sistem e-Audit pada Badan Pemeriksa Keuangan (BPK) Republik Indonesia (RI) Perwakilan Provinsi Sulawesi Utara dengan menggunakan Techonology Acceptance Model (TAM). Penelitian ini dilakukan pada auditor BPK yang menggunakan sistem e-Audit. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan pendekatan survei bersifat hubungan struktural. Data diperoleh melalui kuesioner yang dibagikan kepada 60 auditor BPK RI Perwakilan Provinsi Sulawesi Utara dan studi dokumentasi. Alat analisis data yang digunakan dalam penelitian ini adalah Partial Least Square Structural Equation Model (PLS-SEM), dengan bantuan perangkat lunak SmartPLS 3.2.7. Hasil penelitian menunjukkan bahwa faktor-faktor yang berpengaruh terhadap penggunaan atau pemakaian sesungguhnya sistem e-Audit adalah variabel eksternal karakteristik sistem relevan melalui kegunaan persepsian, variabel eksternal karakteristik sistem terminologi melalui kemudahan penggunaan persepsian, kegunaan persepsian, sikap menggunakan sistem e-Audit dan niat perilaku menggunakan sistem e-Audit. Sedangkan, faktor yang tidak berpengaruh terhadap penggunaan atau pemakaian sesungguhnya sistem e-Audit adalah kemudahan penggunaan persepsian.Kata Kunci: sistem e-Audit, Technology Acceptance Model (TAM)
Analisis Penyebab Kerugian Pada PT Sumber Alfaria Trijaya Tbk Cabang Manado
Authors: Asmianti Siti , Nangoi Grace , Warongan Jessy
Published: November 2019

Abstract. This study aims to analyze the causes of losses at PT Sumber Alfaria Trijaya Tbk Branch Manado. This study was using qualitative method with case study approach. Data were obtained through in-depth interview technique, documentation study and observation. Key informants were determined by using purposive sampling that they meet the criteria set out to obtain accurate and precise information. Triangulation techniques were used to test the validity of data and data sources. The transcript data described from the interview results were analyzed using analytical methods consisting of the giving of themes/coding, conceptualizing scientific statements and interpreting them in a narrative form. The result of this research shows that there were 6 (six) causes of losses at PT Sumber Alfaria Trijaya Tbk Branch Manado, there were expansion, age of the company, fraud, insufficient internal control, human resource competency, and business competition among industries. The efforts made are reward and punishment strategies, improvement of human resources, and increasing sales by increasing franchise stores. Recommendations are to improve compliance, attitudes and responsibilities of employees for the work given to them, to improve the commitment of leaders to be more assertive and to improve supervision and internal control in order to enhance employee integrity to reduce the potential of fraud.Keywords: Retail, Compliance, Internal Control, FraudAbstrak. Penelitian ini bertujuan untuk menganalisis penyebab kerugian pada PT Sumber Alfaria Trijaya Tbk Cabang Manado. Penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus. Data diperoleh melalui teknik wawancara mendalam, observasi dan studi dokumentasi. Informan kunci ditetapkan secara purposive sampling dengan syarat memenuhi kriteria yang ditetapkan untuk mendapatkan informasi yang tepat dan akurat. Teknik triangulasi digunakan untuk menguji validitas data dan sumber data. Data transkrip yang diuraikan dari hasil wawancara dianalisis menggunakan metode analisis yang terdiri dari pemberian tema/coding, konseptualisasi pernyataan ilmiah dan menginterpretasikannya dalam bentuk narasi. Hasil penelitian menunjukkan bahwa terdapat 6 (enam) penyebab kerugian pada PT Sumber Alfaria Trijaya Tbk Cabang Manado, yaitu ekspansi, umur perusahaan, adanya fraud, pengendalian internal yang kurang memadai, kompetensi sumber daya manusia, serta persaingan usaha sesama industri. Upaya yang dilakukan yaitu adanya strategi reward dan punishment, perbaikan sumber daya manusia, serta meningkatkan penjualan dengan memperbanyak toko franchise. Saran yang diberikan adalah perlu adanya perbaikan dalam hal kepatuhan, sikap dan tanggung jawab karyawan terhadap pekerjaan yang diberikan, perlu memperbaiki komitmen pimpinan agar lebih tegas dan meningkatkan pengawasan serta pengendalian internal yang lebih terkontrol dalam hal meningkatkan integritas karyawan untuk mengurangi adanya potensi fraud.Kata Kunci: Ritel, Kepatuhan, Pengendalian Internal, Fraud.
Analisis Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Laporan Tahunan Perusahaan Manufaktur Sektor Barang Konsumsi yang Go Public di Bursa Efek Indonesia (BEI)
Authors: Wiyono Suyatno , Sondakh Jullie J
Published: November 2019

Abstract. This study aims to examine and analyze the influence of company size, company growth, profitability and public ownership of shares on CSR disclosures on annual reports of consumer goods manufacturing sector companies which have been go public on the Indonesia Stock Exchange (IDX). This is a quantitative research. The population in this study were 50 manufacturing companies in the consumer goods sector with a sample of 27 companies determined by purposive sampling technique. This research employed secondary data and multiple regression analysis. Multiple regression analysis was conducted with SPSS version 25. The results showed that company size influences positively and significantly CSR disclosure, the company's growth does not influence positively and significantly CSR disclosure, profitability influences positively but does not influence significantly CSR disclosure, and public share ownership does not influence positively and significantly CSR disclosure.Keywords: Disclosure, corporate social responsibility, size, growth, profitability, public share ownership.Abstrak. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh ukuran perusahaan, pertumbuhan perusahaan, profitabilitas dan kepemilikan saham oleh publik terhadap pengungkapan CSR pada laporan tahunan perusahaan manufaktur sektor barang konsumsi yang sudah go publik di BEI. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah 50 perusahaan manufaktur sektor barang konsumsi dengan sampel penelitian yakni berjumlah 27 perusahaan data yang ditentukan dengan teknik purposive sampling. Metode pengumpulan data menggunakan data sekunder dengan menggunakan analisis data regresi logistik dengan bantuan SPSS versi 25. Hasil penelitian menunjukan bahwa ukuran perusahaan berpengaruh positif dan signifikan terhadap pengungkapan CSR, pertumbuhan perusahaan tidak berpengaruh positif dan signifikan terhadap pengungkapan CSR, profitabilitas berpengaruh positif dan tidak signifikan terhadap pengungkapan CSR, kepemilikan saham publik tidak berpengaruh positif dan signifikan terhadap pengungkapan CSR.Kata kunci: Pengungkapan, tanggung jawab sosial, ukuran perusahaan, pertumbuhan perusahaan, profitabilitas, kepemilikan saham publik.
Analisis Pengelolaan Keuangan Desa Pada Desa Passi dan Desa Muntoi Timur Kecamatan Passi Barat Kabupaten Bolaang Mongondow
Authors: Makalalag Magdalena , Morasa Jenny , Manossoh Hendrik
Published: November 2019

Abstrak. Penelitian ini bertujuan menganalisis pengelolaan keuangan desa, kendala yangmenghambat serta upaya untuk mengatasi kendala atas pengelolaan keuangan desa pada Desa Passi dan Desa Muntoi Timur Kecamatan Passi Barat Kabupaten Bolaang Mongondow.  Metode penelitian ini adalah penelitian kualitatif eksploratori. Content analysis (analisis isi) digunakan untuk menganalisis data yang terdiri dari reduksi data, tampilan data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pengelolaan keuangan desa pada Desa Passi dan Desa Muntoi Timur Kecamatan Passi Barat Kabupaten Bolaang Mongondow sebagian sudah sesuai dengan Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014 tentang Pengelolaan Keuangan Desa. Namun masih ditemukan beberapa kendala yaitu struktur birokrasi, sumber daya manusia, dan komunikasi. Upaya-upaya yang harus dilakukan terkait struktur birokrasi yaitu penggantian Kepala Desa dan melakukan audit. Upaya terkait sumberdaya manusia dilakukan kegiatan peningkatan kapasitas Aparat Desa dan melakukan penggantian Aparat Desa sesuai dengan Undang-Undang Desa Nomor 6 Tahun 2014. Upaya terkait komunikasi Pemerintah Desa telah bekerjasama dengan BPD melalui perantara Pemerintah Kecamatan.Kata Kunci: Pengelolaan Keuangan Desa, Regulasi, Kendala dan Upaya.
Pengaruh Penerapan Good Corporate Governance Terhadap Leverage dan Profitabilitas Pada Perusahaan Perbankan yang Terdaftar Di Bei Periode 2009-2013
Authors: Tumewu Riana Christel
Published: November 2019

Since the economic crisis of 1997, the implementation of good corporate governance, or better known as the Good Corporate Governance (GCG) to issue raised in Indonesia. Due to poor corporate governance in Indonesia at that time, causing the economy to fall. So that everyone agrees to cover the difficulties Indonesia began with corporate governance. GCG or good corporate governance is a control mechanism to measure and manage the company, with the intention to improve corporate accountability. A good corporate governance (GCG) can be defined as a process and structure used by the organs of the company to enhance shareholder value. The purpose of this study was to (1) Testing and proving the influence of good corporate governance to leverage, (2) To test and prove the effect of the application of good corporate governance on profitability, (3) To test and prove the effect of leverage on profitability. The object of this research is the banking companies listed on the Stock Exchange. The data used in this study is data banking companies listed on the Stock Exchange as many as 16 samples according to criteria of the study, with the vulnerable period of the data used is year 2009-2013. The analytical method used is the analysis of the path. Results of data analysis using path analysis showed that the implementation of GCG Effect (X) to leverage (Y1) for the ratio of DER (Y1-DER) and DAR (Y1-DAR) is not significant. Different results are obtained when the GCG (X) showed a significant effect on profitability (Y2) for ROE (Y2-ROE) and NPM (NPM-Y2). As for the effect of leverage (Y1) to profitability (Y2) of the banking companies listed on the Stock Exchange tend to be varied. This means that the better the GCG implementation does not affect the banking company debt, but if the better implementation of GCG to profitability, it can enhance the company's ability to generate profits. Suggestions should the company become more motivated to implement GCG consistently in order to help improve the productivity and efficiency of a company that obviously affected the company's earnings that have an impact on investor confidence.
Efek Waktu Pasar dan Kebijakan Investasi terhadap Struktur Modal
Authors: Pontoh Winston
Published: November 2019

The capital structure policy by an entity is still a question specially in the context of investment policy and if related to market timing. The question is still exist because the entity faced by two options of financing which are internal financing (capital) and external financing (debt). This study is using data from the samples of 241 entities listed in Indonesia Stock Exchange in period of 2009 till 2012 making the total of observed data are 964. Conducting multiple regression analysis, this study conclude that, the effect of pecking order, trade off and market timing are not absolute for all conditions of entities, because the entities will take decision for capital structure policy based on its conditions such as internally or externally. In this case, the external condition is referring to capital market.
PENGARUH KINERJA KEUANGAN KABUPATEN/ KOTA TERHADAP ALOKASI BELANJA MODAL DI PROVINSI SULAWESI UTARA
Authors: Gerungan Sylvia Febriany , Saerang David Paul Elia , Pontoh Winston
Published: November 2019

The regional autonomy policy gives more chance to local goverment for managing their own financial. To determine the success of local goverment in managing their own financial, Financial Performance Analysis can be used. The objective of this research is to determine the influence of regional financial performance toward the capital expenditure allocation in forward years of regency/city of North Sulawesi. The data analysis method used in this research is regression. The results show that, simultaneously, the Regional Financial Independence ratio, Regional Financial Dependence ratio, Local Original Revenue Effectiveness ratio, Capital Expenditure Effectiveness ratio, Efficiency ratio, and Expenditure Harmony ratio significantly effect the Capital Expenditure Allocation. Partially, the Regional Financial Independence ratio and Efficiency ratio, significantly, have a negative effect toward the Capital Expenditure Allocation. While, the Local Original Revenue Effectiveness ratio and Expenditure Harmony ratio have a positive effect toward the Capital Expenditure Allocation. The Regional Financial Dependence ratio and Capital Expenditure Effectiveness have no significant effect toward the Capital Expenditure Allocation.
KAJIAN PERBEDAAN PEMAHAMAN TENTANG PERTANGGUNGJAWABAN PELAKSANAAN KEGIATAN UNTUK BELANJA MAKAN MINUM (Studi Kasus pada Badan Kepegawaian Daerah Provinsi Sulawesi Utara Tahun 2013)
Authors: Subu Supriyadi , Mawingkere Lidya , Kalangi Lintje
Published: November 2019

This study aims to determine the problems in the accountability of the activities at BKD North Sulawesi, as well as to gain a shared understanding between the auditor of the Inspectorate with BKD North Sulawesi regarding accountability of eating and drinking expenditure in the designation in accordance with programs and activities that are organized in the DPA SKPD , so that there are no more errors in the document creation process of accountability by implementing activities. The object of this research is the Regional Employment Board of North Sulawesi Province and the Inspectorate of North Sulawesi province in which researchers took multiple samples among others, Treasurer Expenditure on BKD North Sulawesi province and DKP North Sulawesi Province, Head of Sub Division of Planning and Finance at BKD and DKP North Sulawesi Province, Staff At BKD, Flammable related to the functions of Treasury and Verification, Auditor and Functional Implementation Supervisory Affairs Regional Government (P2UPD) in North Sulawesi Provincial Inspectorate. Sample numbering 12 people. Data collected in the form of primary data obtained through interviews with a sample. Tesis ini using qualitative research approaches. The results showed that there are some things that a problem is found in the differences in the understanding of the accountability of the budget for eating and drinking expenditure at BKD North Sulawesi province with the auditors of the Inspectorate of North Sulawesi province. The other thing that is encountered is the problem of communication, and understanding of the regulations are still lacking.
ANALISIS PELAKSANAAN DAN PENATAUSAHAAN DANA DESA PADA DESA-DESA DALAM WILAYAH KECAMATAN KOTAMOBAGU TIMUR, KOTA KOTAMOBAGU
Authors: Mamelo Gresly Yunius Rainal , Kalangi Lintje , Lambey Linda
Published: November 2019

Local autonomy authorizes local government to manage and operate their governance including villages as the smallest unit in supporting local development. UU number 16 year 2014 regulates villages and authorizes their local government to manage their own finance. Village fund management must be conducted in accordance with accountability, participatory and transparency as a responsibility fulfillment to public. This study is an exploratory qualitative research. Content analysis was used to analyzed data which consists of data reduction, data display and conclusion. Respondent villages are Moyag Village and Kobo Kecil Village in District of East Kotamobagu, Kotamobagu City. Results indicate that the implementation of village fund has been compiled in accordance to the regulation. However, there is a problem in the capability of human resources. Continuous trainings are needed to improve the capabilities of PTPKD and TPK Staff. On the other hand, computer application of SIMDA has been employed to administer the village fund, despite it has not been used optimally. Supervision for management staff is needed to improve the administration.   Keywords : Village Fund, Accountability, Participatory, Transparancy
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Uumu, dan Dana Alokasi Khusus Terhadap Belanja Modal (Studi Kasus Pada Pemerintah Daerah Kabupaten dan Kota di Provinsi Sulawesi Utara)
Authors: Gerungan Henri , Saerang David P.E , Ilat Ventje
Published: November 2019

Abstract. The main purpose of regional autonomy implementation is to improve public services and to develop the regional economy in Indonesia. Due to limited resources, local government should be able to allocate the earning income for productive output. However, in fact, the local government tends to allocate the income for Operating Expenditures. This research aims to analyze the effects of Regional Real Income, General Allocation Fund, and Special Allocation Fund to the Capital Expenditure. This is a quantitative research. The data used in this study research were APBD budget District and City in North Sulawesi Province from 2011 to 2015. The analysis method applied in this study research was multiple regression analysis and supported by SPSS Version 23. The result shows that Regional Real Income and the Special Allocation Fund influence positively and significantly Capital Expenditures. On the other hand, the General Allocation Fund does not affect Capital Expenditure. Keywords: Regional Real Income, General Allocation Fund, Special Allocation Fund, Capital Expenditure. Abstrak. Tujuan utama pelaksanaan otonomi daerah adalah untuk meningkatkan pelayanan publik (public service) dan memajukan perekonomian daerah di Indonesia. Dengan sumber daya yang terbatas, Pemerintah Daerah harus dapat mengalokasikan penerimaan yang diperoleh untuk belanja daerah yang bersifat produktif. Namun faktanya Pemerintah Daerah cenderung mengalokasikan pendapatan untuk keperluan belanja operasi. Penelitian ini bertujuan untuk menganalisis pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Belanja Modal. Metode penelitian yang digunakan adalah metode kuantitatif. Adapun data yang digunakan adalah data APBD Kabupaten dan Kota di Provinsi Sulawesi Utara Tahun 2011 sampai 2015. Metode analisis yang digunakan dalam penelitian ini adalah regresi berganda dengan menggunakan bantuan aplikasi SPSS versi 23. Hasil penelitian menunjukan Pendapatan Asli Daerah, dan Dana Alokasi Khusus berpengaruh positif dan signifikan terhadap belanja modal. Sedangkan Dana Alokasi Umum tidak berpengaruh terhadap Belanja Modal. Kata Kunci : Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Belanja Modal.