bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH INDEPENDENSI AUDITOR INTERNAL DAN PROFESIONALISME AUDITOR INTERNAL TERHADAP KUALITAS AUDIT INTERNAL
Authors: Gari Tosha Tio , Sudarmadi Dedy
Published: September 2020

Penelitian ini bertujuan untuk mengetahui pengaruh Independensi Auditor Internal dan Profesionalisme Audit Internal Terhadap Kualitas Audit Internal pada PT Bank BJB Kantor Wilayah 1 Bandung. Metode penelitian yang digunakan adalah metode deskriptif dan metode verikatif dengan pendekatan kuantitatif. Data yang digunakan adalah data primer berupa tanggapan langsung dengan teknik pengumpulan data berupa studi kepustakaan dan penyebaran kuisioner. Teknik pengambilan sampel adalah Simple Random Sampling. Rancangan pengujian hipotesis menggunakan mulai dari uji validitas, uji reliabilitas, method of successive interval, uji asumsi klasik, analisis regresi linier berganda, analisis koefisien korelasi,analisis koefisien determinasi dan uji t. Hasil penelitian menunjukkan bahwa Independensi Auditor Internal lebih berpengaruh terhadap Kualitas Audit Internal. Hal ini dipengaruhi oleh faktor auditor yang bebas dari intervensi manajerial dalam melaksanakan audit internal sedangkan Profesionalisme Auditor Internal berpengaruh terhadap Kualitas Audit Internal. Hal ini dipengaruhi oleh faktor auditor menjaga hubungan baik dengan sesama rekan seprofesi dan saling menjaga nama baik profesi dalam melaksanakan audit internal. ditambah dengan kekurangan dari Profesionalisme ini adalah auditor kurang merasa yakin terhadap nasehat dari rekan seprofesi mengenai pekerjaan saya sebagai auditor.
Estamos nessa juntos (?):
Authors: Evangelista Cunha Simone
Published: September 2020

O artigo apresenta um estudo de caso sobre a atuação de celebridades brasileiras durante o primeiro mês da pandemia de Covid-19. São analisadas postagens das artistas Anitta, Maisa e Larissa Manuela no Instagram durante dois momentos de 2020: entre 01 e 10 de março e entre 21 e 31 de março. Em diálogo com estudos sobre a cultura das celebridades e suas reconfigurações no ambiente digital, busca-se compreender que tipo de transformações ocorrem nas performances das jovens. Conclui-se que as três adotam estratégias discursivas para negociação de sua condição privilegiada enquanto tentam se aproximar do público no contexto da pandemia, reduzindo o aspecto glamouroso de suas exibições.
SOSYAL MÜBADELE TEORİSİ BAĞLAMINDA BİREY-ÖRGÜT UYUMUNUN İŞE ADANMIŞLIK ÜZERİNE ETKİSİNE İLİŞKİN BİR ARAŞTIRMA
Authors: GÜLER Bilge
Published: September 2020

Amaç - Bu çalışmada, sosyal mübadele teorisi bağlamında birey-örgüt uyumunun çalışanların işlerine fiziksel, duygusal ve bilişsel olarak adanmalarında etkili olup olmadığını araştırmak amaçlanmıştır. Yöntem – Araştırmada veri toplama yöntemi olarak anket tekniği kullanılmıştır. Otomotiv sektörü çalışanlarına anket uygulanması sonucu 564 veri elde edilmiştir. Anket uygulaması sonucu elde edilen veriler SPSS ve AMOS programları ile analiz edilmiştir. Araştırmada frekans, güvenilirlik, doğrulayıcı faktör, korelasyon ve regresyon analizleri kullanılmıştır. Bulgular – Araştırma sonucunda, birey-örgüt uyumunun işe adanmışlık boyutları (dinçlik, adanmışlık ve özümseme) üzerinde pozitif yönde bir etkisinin olduğu belirlenmiştir. Sonuç – Çalışanların işe adanmışlık düzeylerindeki değişimin birey-örgüt uyumu tarafından açıklandığı sonucuna ulaşılmıştır. Bu sonuçtan hareketle birey-örgüt uyumunun sağlanması ile çalışanların işlerini daha anlamlı bulacağı ve işlerinde daha fazla coşku, ilham ve gurur duygusu yaşayacakları söylenebilir.
Community Infrastructuring as Necessary Ingenuity in the COVID-19 Pandemic
Authors: Greenberg Day , Calabrese Barton Angela , Turner Carmen , Hardy Kelly , Roper Akeya , Williams Candace , Herrenkohl Leslie Rupert , Davis Elizabeth A. , Tasker Tammy
Published: September 2020

We report on how one community builds capacity for disrupting injustice and supporting each other during the COVID-19 crisis. We engaged long-term community partners (parents, their youth, and local community center leaders) in on-going conversation on their experiences with the pandemic. We learned with and from community partners about how and what people in communities most vulnerable in this crisis learn about and respond to COVID-19 in highly contextualized ways, individually and through extended family groups and trusted social networks. We report on how they put understandings towards educated, organized, urgent community infrastructuring actions within informal coalition networks. We explore these actions as necessary localized responses to systemic neglect from dominant institutional infrastructures during a global pandemic.
KAŞKAY TÜRKLERİ, TÜRKÇESİ VE MİRZA MEZUN
Authors: DURUKOĞLU Gökçen
Published: September 2020

Bugün İran’ın güneyinde, merkezi Şiraz olan Kaşkay İli bölgesinde yaşayan Kaşkay Türkleri, Türk kültürünü İran coğrafyasında sürdüren Türk halklarından biridir. Sanat ve edebiyatın özellikle de şiirin hayatlarında önemi büyük olan Kaşkay Türkleri, Oğuz Türklerindendir; Kaşkay Türkçesi de Oğuz grubu Türk lehçelerindendir.
Bugün Kaşkay Türkçesi ile söylenmiş, yazılmış en güzel şiirlerin sahibi Mirza Mezun’un şiirleri küçüğünden büyüğüne Kaşkay Türklerinin hafızasında yaşamaktadır. Elbette ki Mezun, Kaşkay edebiyatının önde gelen en önemli isimlerindendir. 19. yüzyılda yaşayan Mezun’un şiirleri, uzun yıllar göçebe bir yaşam tarzını benimseyen Kaşkay Türklerinin sözlü edebiyatlarında yaşamış, nesilden nesile aktarılmış ve 20. yüzyılın ortalarında derlenerek kayıt altına alınmıştır.
Şiirlerinde temiz bir Türkçe kullanan Mezun’un şiirleri oldukça çeşitli temalar üzerine söylenmiş zengin bir yelpazeye sahiptir.
Sudan and South Sudan: Through the Deconstruction and Transformation of Power to its Evolution
Authors: Kochanova Tatiana
Published: September 2020

The research focuses on Sudan and South Sudan, where great changes in socio-political life are taking place. Following different historical researches and monitoring various modern information sources, the author provides insight into problems faced by the peoples that inhabit this region (which is remote from the rest of the world’s civilization) from colonial times to the present day. The author analyzes the nature and dynamics of the transformation of transitional forms of governance and power relations in these countries, identifies the reasons that affect the internal politics of the states. The author characterizes the current internal political situation in the region as post-traumatic, and the condition of the government – as serious but stable, but expresses the hope that, thanks to the experience gained in the change of power in these countries, a resuscitation of peaceful socio-economic processes can occur, as well as a slow, but all the same an evolution of the authorities.
Cysteine dioxygenase 1 (CDO1) is differentially expressed in non-small cell lung cancer.
Authors: Mamoor Shahan
Published: September 2020

Non-small cell lung cancer (NSCLC) is a leading cause of death in the United States and worldwide (1, 2). We mined published microarray data (3, 4, 5) to discover genes associated with NSCLC. We identified significant differential expression of the gene encoding cysteine dioxygenase 1, CDO1 (6), in tumors from patients with NSCLC. CDO1 may be of relevance to the initiation, progression or maintenance of non-small cell lung cancers.
Laporan Harian KKLP XXII
Authors: Anggraeni Sri Ayu
Published: September 2020

Menyediakan Makan Siang Dan Malam Untuk Seluruh Mahasiswa(i) Induk (123) Dan Dosen Pembimbing Serta Dosen-dosen yang Turut Hadir di hari itu jga
Positive and negative mental health outcomes and internal resources among the general population in Greece: A nation-wide survey amid COVID-19 lockdown
Authors: Kalaitzaki Argyroula
Published: September 2020

Scarce and inconclusive evidence exists on the mental health consequences of the COVID-19 lockdown. This study examined the impact (positive and negative) of the lockdown, levels of resilience and use of coping strategies, and identified high-risk groups during the lockdown in Greece (05/04/2020 - 30/04/2020). A sample of 1661 participants (mean age of 39.5±12.2 years; 75.5% females) completed a google-forms questionnaire, which was distributed through social networking sites, webpages, and personal contacts. It was found that different population subgroups suffer disproportionately the impact of the lockdown. Healthcare workers, females, younger, less educated, and those living alone reported higher rates of posttraumatic stress symptoms. Females achieved more posttraumatic growth and were using more coping strategies than men. Men, older, healthcare workers, and those with a partner were more resilient. Interventions need to be developed to target personal resources, protect vulnerable populations, facilitate posttraumatic growth, and ameliorate wellbeing and quality of life.
Positive and negative posttraumatic outcomes among the general public and healthcare workers during the COVID-19 lockdown in Greece: The role of resilience and coping strategies
Authors: Kalaitzaki Argyroula
Published: September 2020

Background: Despite the indisputable negative psychosocial consequences of the COVID-19 pandemic (e.g., posttraumatic stress disorder), positive ones (i.e., posttraumatic growth) are also possible. Although resilience and coping strategies have been assumed to contribute to these outcomes, findings are still scarce and inconclusive. Aim: The study aimed to examine the role of resilience and coping strategies in the positive and negative posttraumatic outcomes of the COVID-19 lockdown among the Greek general public (GP) and healthcare workers (HCWs). Materials and Methods: A sample of 1661 participants (986 GP and 673 HCWs), coming from Greece were recruited. A google-forms questionnaire was distributed during April 5-30, 2000 through social networking sites, webpages, and personal contacts of the author amid the lockdown (March 23-May 03). Sociodemographic data were collected. Measures of posttraumatic stress symptoms, posttraumatic growth, resilience, and coping strategies were also administered. Results. Regression analyses demonstrated that resilience and coping strategies were differentially associated with post-trauma outcomes. Resilience and mostly maladaptive coping strategies predicted PTSD and STS. A mixture of adaptive and maladaptive coping strategies predicted PTG for both subgroups. PTSD for the GP and resilience for the HCWs also predicted PTG. Conclusions and implications. The findings contribute to a more comprehensive understanding of the coping strategies used by different population subgroups in dealing with the COVID-19 lockdown in Greece. Enhancing internal resources through supportive services will ameliorate populations’ ability to withstand, recover, and thrive with benefits in their psychological health and well-being.
Selected Socioeconomic Characteristics of Waste Collector Children in Dhaka City
Authors: Hossain Mohammad Saeed , Alam Md. Mahmudul , Khan Niaz Ahmed
Published: September 2020

Generally in the city areas of developing countries, children from the poor and low income families are involved in a range of risky, unhealthy, and environmentally hazardous economic activities and trades. One of these common activities concerns collecting recyclable waste form the street or landfill areas. To understand the socioeconomic characteristics of these waste collector children, this study collected data from fifty children who engaged in waste collection in the landfill of Matuail in Dhaka City, Bangladesh. The data were collected by questionnaire guide, and the samples were selected based on convenient random sampling. This study analyses the socioeconomic conditions of these waste collector children by focussing on such characteristics as their demographic profile, economic affiliation, and nature of the waste collection task. This empirical study may inform and illuminate the relevant policy makers and field activists in widening their understanding of the life and living of this vulnerable group.
Knowledge about antibiotics and attitudes towards vaccination: Regression analysis of Wellcome Monitor survey data.
Authors: Anderson Alistair
Published: September 2020

An updated version of this manuscript has been published in the journal Vaccine, and is available at https://www.sciencedirect.com/science/article/pii/S0264410X22004297.
Socioeconomic Impacts of Climatic Change on Paddy Cultivation: An Empirical Investigation in Malaysia
Authors: Alam Md. Mahmudul , Siwar Chamhuri , Molla Rafiqul Islam , bin Toriman Mohd Ekhwan , Talib Basri Abdul
Published: September 2020

The changing natures of climatic factors have different impacts on agriculture based on areas, periods and crops. Farmers are the most vulnerable group who are affected both directly and indirectly through climatic changes. In the study area in Malaysia, climatic changes have adverse impacts on farmers. Due to climatic change productivity and profitability of paddy cultivation have declined in the Integrated Agricultural Development Area, North-West Selangar. Farmers perceive that paddy cultivation is no longer profitable due to low productivity as a result of climatic changes. They now prefer full-time to part-time engagement in paddy cultivation. Heavy government subsidy and encouragement are not enough; it requires increase in productivity and profitability of paddy cultivation for making its viable and sustainable sector. All efforts of mitigation and adaptation must be pursued to counter the adverse impacts of climatic changes and increase the productivity of paddy cultivation in the area. It is observed that there is a high degree of income inequality among the paddy farmers in the study area.
الأوراق التجارية (قصيرة الأجل) أهميتها، وبيان جذرها الشرعي والمقاصدي (Commercial paper (short-term) importance and the statement of its root and legitimate Makassed)
Authors: عبيد حسن صالح عبد المجيد , زكريا حبيب الله , سعد أول آدم
Published: September 2020

يناقش البحث صيغا جديدة من الصيغ المعاصرة في التبادلات المالية (الأوراق المالية قصيرة الأجل). وبعد التعريف بها وبيان أصلها الشرعي، تناولت الدراسة البعد المقاصدي لهذه الأوراق المالية، وإذا كان قصد مشرعي القانون الخاص من هذه الأوراق السرعة، والائتمان، والتوثيق، فهذه المقاصد تتفق مع قصد الشارع من استيفاء الحقوق، وحفظ الأموال، ومبدأ التوثيق العام، كما تنطلق من روح  الاقتصاد الإسلامي، من حرية السوق والتنافس، والتيسير في المعاملات التجارية، وكسر الحواجز بين الطبقات، وسرعة تبادل المال وتنقله، وتحريم الإكتناز، والوضوح والشفافية التي تعتبر معيار لصحة العقد وبركته، فالمعاملات المتكررة لها خصوصية في التشريع الفقهي الذي يتوافق مع متطلبات السوق، وحركته في العامة. وقد استخدم الباحث المنهج الوصفي التحليلي، بمناقشة المنتج المالي وبيان مفهومه، ثم جذره المقاصدي، وتحليل نصوص الشارع في ذلك، وبيان قصد الشارع من هذه الأوراق المالية.
الكلمات المفتاحيّة: الأوراق التجارية (الكمبيالة، سندات لأمر، الشيك)، العرف التجاري، الائتمان، التوثيق، التبادل.
Abstract
The research discusses new forms of contemporary formulas in financial exchanges (short-term securities). After the definition and stating their legal origin, the study examined the intent dimensions of these securities. If the intention of the private law legislators of these securities is to quickness, credit, and documentation, thus, these purposes are in line with the legislator's intends to fulfill the rights, preserve the funds, and the principle of public documentation. It is also in line with the spirit of the Islamic economy, of market freedom, and competition, to facilitate trade transactions, to break down barriers between classes, the speed of exchange and transfer of money, the prohibition of hoarding, clarity, and transparency that are a criterion for the validity of the contract And his blessing. The repeated transactions have specificity in the jurisprudential legislation that corresponds to the requirements of the market, and its movement in public. The researcher used the descriptive-analysis method by discussing the financial product and explaining its concept. Its intent root, and analyzing the legislator texts in that, and explaining the intent of the law-giver from these securities.
Keywords: Business papers, bills to order, check, trade usage, credit, documentation, exchange.
"المقاصد الشرعية لمنتج رهن الذهب لأغراض التمويل الأصغر "دراسة تأصيلية تحليلية (Maqāsid Shari’ah in the Product of Rahn Gold for Micro Finance: Structural & Analytic Study)
Authors: خيرالله أحلام عبد الرحمن , بوهدة غالية
Published: September 2020

يعتبر مقصد حفظ المال من حيث أهميته مقصدا ضروريا خادما للمقاصد الضرورية الأخرى: الدين والنفس والعقل والنسل. ولقد شُرّعت كثير من الأحكام لحفظها من جانب الوجود بمقاصد خاصة لتنميتها؛ ومن جانب العدم لدفع ما يفسدها وبتوفير وسائل الأمان لها في استدامة نفعها في تدوير عجلة الاقتصاد. وتتناول هذه الدراسة منتج "الرهن" بالذهب كوسيلة في تنمية المال - وهو من صيغ التمويل الأصغر- وذلك بتقييمه في ضوء مقاصد أربعة خاصة بالمال، وهي: النماء، التداول، الشفافية والعدالة. تتم الدراسة من خلال عدّة مباحث؛ تتناول التعريف بالرهن وأحكامه. والتعريف بمقاصد الشريعة الإسلامية والمالية منها، والتعريف بالمنتج وآليته في التجربة الماليزية؛ مع تقييمه من خلال أصول مقاصد الشريعة في التمويل. تستند الدراسة إلى المنهج الاستقرائي في تتبع وجمع المادة العلمية والمنهج التحليلي في شرحها وتقييمها. ثم نختم بخاتمة تتضمن نتائج مهمة؛ أهمها الإفادة بتأصيل مقاصدي مناسب للمنتج وإظهار أهميته في توسيع التمويلات للشرائح الفقيرة من المجتمع والتي لاتتوفر فيها مؤهلات الاقتراض من المصارف. يوصي البحث بالاستفادة من هذا المنتج وتوسيع تجربته في بلدان أخرى تعرف كثيرا من التقاليد التي تكنز فيها ثروة كبيرة من الذهب.
الكلمات المفتاحيّة: التمويل الأصغر، رهن الذهب، التجربة الماليزية، مقاصد الشريعة.
Abstract
The higher objectives of Shariah are defined as those underlying meanings and salient thresholds behind the rulings and wisdom of the law giver (Allah SWT), namely, the preservation of religion, soul, mind, progeny, and wealth. The higher objective of protection of wealth is the utilization through developmental investment, and to avoid any corruption against the wealth by providing safety and sustainability means of investment for successful economic growth. This study examines the product “Ar- rahnu gold” through the use of gold as a means of wealth development -as one of the microfinance tools- by evaluating it in light of the four the purposes of money, namely: development, trading, transparency and fairness. It also explains the definition of the purposes of Islamic law and objective protecting the wealth, the definition of the product and its mechanism based Malaysian experience; with an evaluation through the principles of the purposes of Shariah in financing. The researchers conclude most importantly the essential intent of establishing appropriate purposes for the product and to demonstrate the importance wealth expanding and redistribution for the poor segments of society that do not have the qualifications to borrow from banks. The research recommends exploring the advantages of this product and expanding its application in other countries that that commonly hold a huge wealth in form of gold.
Keywords: Microfinance, Islamic pawn broking, Ar-rahnu, Malaysian experience, Maqāsid Shari’ah.
صكوك المضاربة والمرابحة المختلطة: دراسة فقهية تأصيلية تحليلية (Mudharaba and Murabaha Mixed Sukuk: A Fiqhi Structural Analysis)
Authors: المختار أحمد محمد , حسن عزنان
Published: September 2020

سوق الصكوك أحد أهم مكونات سوق رأس المال الإسلامي لما تقدمه الصكوك من مزايا إدارة السيولة وتنويع المخاطر وإدارة الأصول. هذه الأغراض التي يحققها إصدار الصكوك وتداولها تؤدي في كثير من الأحيان إلى حدوث إشكالات شرعية في هيكلة الصكوك ووثائقها. أحد هذه الهياكل هيكل شاع استخدامه في العقد الأخير في أسواق الصكوك الرئيسية، لما يحققه من جواز التداول وضمان رأس المال، وهو هيكل الجمع بين المرابحة والمضاربة. تقوم هذه الدراسة على المنهج الوصفي التحليلي عبر تحرير المسائل الفقهية التي تناولت الجمع بين العقود من أمهات الكتب الفقهية المعتمدة في المذاهب الأربعة، فتذكر كل مسألة بصورها وأحكامها ومناطاتها. ثم يكون بعد ذلك تحليلٌ وصفي لأحد إصدارات الصكوك التي اعتمدت هذا الهيكل، فتدرس أهم خطوات الإصدار وأهم الشروط والأحكام في وثائقه. بعد ذلك يكون التخريج لصورة الإصدار المذكور على أصوله من المسائل الفقهية المذكورة سعيًا إلى الوصول إلى حكمه عن طريق تخريج الفروع على الأصول. خلصت الدراسة إلى أن لهذه الهيكلة صورًا متعددة بعضها يضمن رأس المال وبعضها يضمن رأس المال والربح معًا وإلى أن الصورتين ممنوعتان، لأن فيها جمعًا بين العقود يؤدي إلى إفساد عقد المضاربة وإلى الوصول إلى غرض محظور شرعاً وهو تضمين المضارب مع بعض المحاذير الشرعية الأخرى. ذكرت الدراسة بعد ذلك الضوابط الشرعية التي ينبغي الالتزام بها في هذه الحالة ثم اقترحت هيكلاً بديلاً يحقق غرض جواز التداول ويحفظ رأس المال قدر الإمكان.
الكلمات المفتاحيّة: المرابحة، المضاربة، الجمع بين العقود، الصكوك.
Abstract
Sukuk market is one of the most important components of the Islamic capital market. Sukuk give issuers and investors certain advantages as a liquidity and asset management tool. These advantages sought after by investors and issuers may result in some Shari’ah issues in the structure and exchange of sukuk certificates. One of the structures that gained popularity in the last decade is a structure that combines Mudharaba and Murabaha because it provides certain advantages like tradability and the guarantee of capital. This study utilizes a descriptive analysis method to identify the cases of contract combination in major past juristic references to deduce the rulings adopted by past jurists. After that, the paper analyses current sukuk issuances to find the common features between these issuances and the cases mentioned by past jurists to see the applicability of the past ruling to the current situation in a form of Takhrij Alfuroo’ ‘Ala Alusool. The paper concludes that these structures come in many forms; some guarantee the capital, and some guarantee the capital and the return. Both forms are prohibited because the combination results in the vitiation of Mudaraba contract as it invariably leads to a prohibited objective of making the Mudarib liable for any financial loss regardless of the business outcome in addition to other Shari’ah issues. The study then derived some Shari’ah parameters for this structure to be permissible and suggests a structure that fulfills the intended objectives of issuers and avoids Shari’ah issues as much as possible.
Keywords: Murabaha, Mudarabah, Combinaiton of contracts, Sukuk.
A assertiva freudiana de que a psicanálise partilha uma Weltanschauung científica e a sustentação do desamparo como direção ética.
Authors: Silva Magali Milene
Published: September 2020

Em 1932, Freud afirmou que a psicanálise partilha de uma Weltanschauung, de uma “visão de mundo” científica, apostando que a ciência sustentaria uma posição mais condizente com o desamparo que estrutura a condição humana. O presente artigo objetiva discutir a possibilidade de reconhecimento e sustentação do desamparo como direção ética proposta por Freud para o tratamento do sintoma neurótico e para a cultura, em contraponto ao modo “religioso” como a ciência é veiculada em nosso laço social atual.
IoT Device Identification Protocol based on Degraded Flash Memory
Authors: Vladimirov S. , Berestovoy D.
Published: September 2020

Research subject. The article presents a protocol for identifying IoT devices developed by the authors and the results of its testing. Method. Simulation was performed to determine the probabilistic charac-teristics of 8-bit error-correcting codes. The principles of their coding and decoding are considered. Core results. The features of the developed identification protocol when transmitting packets over the transport protocols TCP and UDP are determined. Practical relevance. The application of the devel-oped protocol for identifying network devices of the Internet of things in local and global communication networks is proposed.
Evolution of Positioning Radio Interfaces in Mobile Radio Networks
Authors: Fokin G.
Published: September 2020

In this paper, we analyze the evolutionary features of the radio interfaces of cellular 2G–4G mobile radio systems from the point of view of solving network positioning problems. The analysis shows that along with the improvement of the parameters of positioning signals, special mechanisms appeared for their formation, processing and reuse in different cells, which contributed to increasing the accuracy of the collection of primary measurements.
Pengaruh Merger, Pergantian Manajemen, Ketidakpuasan Perusahaan, Fee Audit, dan Audit Delay pada Auditor Switching
Authors: Dia Permatasari Nonik , Haifah Haifah , Widaninggar Nanda
Published: September 2020

This study was conducted to find the effect of merger, management change, company dissatisfaction, audit fees, audit delay on auditor switching turnover in manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2014-2018. Data used in this study namely secondary data of companies listed on the Indonesia Stock Exchange in 20142018 with a sample of 76 companies. This study used logistic regression analysis. The results confirmed that (1) the merger variable had no effect on auditor switching (2) management change variable had no effect on auditor switching (3) company dissatisfaction had an effect on auditor switching (4) audit fees had an effect on auditor switching (5) audit delay had an effect on auditor switching.
Analisis Perbandingan ¬Tingkat Kesehatan Bank BUMN dan Bank BUSN Dengan Menggunakan Pendekatan Risk Based Bank Rating (RBBR)
Authors: Ella Sari Theresia , Indah Handayani Yuniorita , Kartika Sari Nurshadrina
Published: September 2020

This study aims to determine the effect of the Comparison of Health Levels of BUMN and BUSN Banks Using a Risk Based Bank Rating (RBBR) Approach. The data used in this study are secondary data obtained from the financial statements of BUMN and BUSN. Samples taken were 6 banks (3 BUMN Banks and 3 BUSN Banks) with purposive sampling method. The data obtained is then processed using the calculation of each variable based on the RBBR approach which refers to Circular Letter of OJK No.14/SEOJK.03/2017 covering components: Risk profile (using NPL ratio, LDR), Governance, Rentability (using ROA, ROE) and Capital (using CAR ratio).The results of the study show that in 2013-2017 the total composite ranking score of the entire BUMN Bank variable was higher than the BUSN Bank. The composite variable total score of ROA and ROE of BUMN banks is higher than BUSN. Total NPL, LDR, and GCG composite rating scores of BUSN Banks are higher than BUMN Banks. In the total composite rating score, the CAR variable of the BUMN Bank and BUSN Bank gets the same score.
Variabel – Variabel Yang Mempengaruhi Struktur ModalPada Perusahaan Manufaktur Di Bursa Efek Indonesia
Authors: Murni Utami Kurnia , Dwi Astuti Diana , Fansuri Yusuf Hamzah
Published: September 2020

This study aims to determine the effect of  simultaneous and partial variables of sales stability, asset structure, operating leverage, company size, and profitability on capital structure in manufacturing companies on the Indonesia Stock Exchange. Research period 2014 - 2018. Determination of the sample by purposive sampling method. Using the method of multiple linear regression analysis. The results of the classic assumptions of the study, showed that normally distributed, no multicollinearity, no symptoms of heteroscedasticity, and no autocorrelation. The results of multiple regression, show the independent variables simultaneously influence the dependent variable. Partially, the variables of sales stability, operating leverage and firm size have a significant effect on capital structure, while asset structure and profitability have no significant effect on capital structure.
Analisis Faktor-Faktor Yang Mempengaruhi Return Saham Dengan Profitabilitas Sebagai Variabel Intervening
Authors: Dwi Rahmawati Septin , Dwi Astuti Diana , Rachmawati Lia
Published: September 2020

Manufacturing companies are companies that produce raw goods into finished goods, one of which is the  consumer goods industry. The consumer goods industry is an industry that society needs to produce products for daily needs. Therefore, investors continue to look at the shares of this industry because they are considered to be always stable in determining the level of profit production. The purpose of this study is to understand the factors that influence stock returns with profitability as an intervening variable. The data used are secondary data collected from the Indonesia Stock Exchange 2014-2018 publications. The data processing method uses the path analysis method with IBM SPSS version 22. The results of the study show that Earnings Per Share and Debt Adequacy Ratio are related to Profitability. Yield Dividend, Firm Size, and Growth does not affect Profitability. Growth concerns Stock Returns, but Company Size, Dividend Results, Firm Size and Profitability Adequacy Ratio can be intervening variables Earning Per Share, but Profitability is not able to become intervening variables such as Yield Dividend, Company Size, Growth and Debt Adequacy Ratio.
Heritage for Development, Multiethnic Communities, and the Case of Butrint National Park on the Albanian-Greek Border
Authors: Phelps Dana
Published: September 2020

The case study presented in this paper is an account of six months of ethnographic fieldwork that I conducted between 2010 and 2013 in the villages within the UNESCO World Heritage site of Butrint National Park, located on the Albanian-Greek border. My ethnography reveals the particularly complex tangle that exists between development and heritage projects in transitioning countries such as Albania, which is re-positioning its governance within a neoliberal framework. The research takes an anthropological approach to investigate how the “heritage for development” projects at Butrint National Park are affecting the local community and distressing local power relations and social inequalities, while at the same time are instilling a sense of place for many of these communities that have relocated or were forced from their homes during the post-communist period as a result of confusion over land ownership. This case study demonstrates that while sustainable heritage practices are often overpowered by neoliberal agendas, heritage repurposed towards development has real and powerful effects on the communities connected to the site. In this paper I argue that we need anthro­pologically informed studies that give due attention to the realities of the communities connected to the site in order to reveal how sustainable heritage policies that are not set up to protect the community can have detrimental effects on the locals, including reinforced structural inequality, marginalization of minorities, and divisions among communities.
Exploring Approaches to Italian Early Medieval Archaeology in Post-communist Europe
Authors: Vollono Giulia
Published: September 2020

The fall of the Berlin Wall and, subsequently, of communism in Europe had profound consequences for the social and political environment of many European countries, including Italy. In this paper I discuss the impact that these, now historical, events and the new socio-political arena that emerged in their aftermath had upon Italian Early Medieval Archaeology from two interconnected perspectives. On the one hand I consider the history of a discipline that, although strongly characterised by a Marxist approach at its birth, appears not to have been subject to significant changes in its theoretical outlook as a consequence. On the other, through a consideration of the changing character of major exhibitions on the Lombard period, I explore the role that archaeology has played in the construction of a trans-national European narrative in a post-communist Europe while maintaining a central role in the negotiation of local identities. The ultimate aim of this paper is to re-evaluate the latest developments in Italian archaeology from a fresh perspective, considering the impact that major contemporary events can have on our perception, interpretation and narration of the past.
Reconstructing Cultural Heritage in Conflict Zones: Should Palmyra be Rebuilt?
Authors: Munawar Nour A.
Published: September 2020

Cultural heritage has fallen under the threat of being of damaged and/or erased due to armed conflicts, and destruction has increasingly become a major part of daily news all over the world. The destruction of cultural heritage has escalated in Syria as the ongoing armed conflict has spread to World Heritage Sites, such as Palmyra and the old city of Aleppo. The devastation of Syria’s war has deliberately and systematically targeted archaeological monuments dating from the prehistoric, Byzantine, Roman, and Islamic periods, with no distinction being made of the cultural, historical, and socio-economic significance of such sites. The violence of this conflict is not, of course, limited to the destruction of cultural property, and has first and foremost served to introduce non-state radical actors, such as Daesh, who targeted local people, archaeological site, museum staff and facilities.

The destruction and re-purposing of monuments in Syria, such as Daesh’s attempts to turn churches into mosques, are heavy-handed attempts to re-write history by erasing physical evidence. In this paper, I explore the semantics of continuous attempts to reconstruct cultural heritage sites, destroyed by Daesh, during the ongoing war, and how the destruction and reconstruction of Syria’s heritage have been deployed to serve political agendas.
Editorial: Practices, Representations and Meanings of Human Mobility in Archaeology
Authors: Gori Maja , Revello Lami Martina , Pintucci Alessandro
Published: September 2020

Every society experiences movement. As a structural component of human behavior and human mind, movement necessarily influences our ways of thinking, our relationship with people, space, time, and traditions; it modifies how we organize as groups, our perception of things and the way in which we interact with them. For its role in shaping societies, mobility has been at the core of archaeology since its inception as a discipline. Throughout archaeology’s history, key topics focusing on the movement of people have included, among others: migration and diffusion; identity; invasion, conquest, and imperial imposition; colonialism; trade and the movement of goods, people, and animals; seafaring and its associated technologies; resource acquiring practices; nomadism. However, especially following the processual turn, scholars tended to minimize the impact of movement on human history placing instead major emphasis on theories about culture and its inherent mutability (e.g. Trigger 1989, Anthony 1990). As a result, despite decades of research into the nature of mobility by anthropologists, sociologists and geographers along with the most recent and sometimes controversial contributions of hard sciences – mainly strontium (Sr) and oxygen (O) isotope analysis, and aDNA analyses (on aDNA see Vander Linden 2016, Furholt 2018 and the controversial connection between cultural and biological identities in Lazaridis et al. 2017) – much archaeological debate seems still to revolve around two polarizing positions: those using movement as all-in-one explanatory device, and those that downgrade its role as active agent in triggering change.
Mobility during the Upper Palaeolithic in Greece: Some Suggestions for the Argolid Peninsula
Authors: Elefanti Paraskevi , Marshall Gilbert
Published: September 2020

The mobile hunting and gathering way of life has persisted for over 95% of human history. As ethnographic studies of recent societies have highlighted, mobility was key to the exploitation of the natural environment, while at the same time enabling groups to regulate their populations through fission and fusion. Combinations of mobility, technology and social networks enabled the near complete global spread of hunter-gatherers prior to the more settled farming way of life. Despite difficulties in extrapolating back in time from modern societies, their study can provide useful baseline indicators as to how settlement and subsistence was likely to have been organised during the Palaeolithic. The archaeological record as well as the seasonal variation in the natural environment, suggest that the fundamental challenges faced by groups during the Palaeolithic would have been broadly similar to those of today. Our study is based on three major cave sites in the Peloponnesian Argolid and applies the results of recent ethnographic studies to suggest ways in which the distribution of Upper Palaeolithic sites in the area can be understood. Our aim is threefold, to introduce mobility as the fundamental element of the huntergatherer way of life. To introduce the sites of Klissoura, Kephalari and Franchthi caves and finally, to consider how insights from modern societies can be applied to understand the Palaeolithic record of the Argolid.
Greek Migrations along the Ionian Coast (Southern Italy)
Authors: Crudo Maurizio
Published: September 2020

In the previous century, ancient migration was explained on the basis of the occurrence and quantities of imported archaeological artefacts, and with interpretations made in alignment with the ancient written sources. This was so too with the Greek migration into Southern Italy, often referred to as ‘Greek colonization’. This paper will focus on the relations between indigenous peoples and Greek newcomers in Southern Italy, taking the Sibaritide area as its focal point, as well as on the methods for identifying these foreign newcomers through the analyses of the archaeological record. From the end of the ninth century BCE, a Euboean-Levantine presence is detectable in the Western Mediterranean, including Northern Africa, Spain and Italy. In the first half of the eighth century BC in the Sibaritide, a Greek-indigenous coexistence emerged in the settlement of Timpone della Motta. This coexistence entailed a shared and mixed cultural framework at the site, which is reflected in the local pottery production. Based on the study of the ceramic technology, this paper seeks to shed light on the possibilities and limitations of technological analysis for identifying migration features in the archaeological record.
From war material culture to popular heritage, and beyond
Authors: García Sánchez Jesús
Published: September 2020

Using object biography and Behavioral Archaeology as main theoretical frameworks this paper will examine how the pierced steel planks (PSP), also called Marston mat, become cancelli di Venosa (Venosa’s doors) within the social context where they happen to be located – in the immediate surroundings of Venosa airfield in this casestudy – where several actions occur such as reclamation, re-crafting, functional change, etc. These objects’ biography is, however, not restricted to this study area since they were used widely in the Second World War thus the paper aims to assess their geographical and chronological evolution. Furthermore, I will focus on the modern day utilization of the PSP-cancelli di Venosa and their promotion to the category of local heritage, a phenomenon often termed as heritagization, and their agency in the reproduction of war ideology and imperialistic narratives in Twentieth century popular culture.
Measure of the Content Creation Score on Social Network Using Sentiment Score and Passion Point
Authors: Nguyen Hien D. , Huynh Tai , Luu Son T. , Hoang Suong N. , Pham Vuong T. , Zelinka Ivan
Published: September 2020

Social network is one of efficient tools for spreading information. The evaluation of the content creation of a user is a useful feature to improve the ability of information propagation on social network. In this paper, the measures for evaluating the user’s content creation are proposed. They include the passion point of a user with a brand and the quality of the user’s posts. The passion point is computed based on the sentiment score of posting and the activity of the user. The quality of the user’s posts is computed through the analyzing of the post’s content. Those measures are combined to analyze the interesting of posts. The proposed method has been tested and get the positive experimental results.
The Current State of Built Heritage in Karachi: The Case of Empress Market
Authors: Soomro Tania Ali , Shah Ayesha Agha , Pasha Yasira Naeem
Published: September 2020

Modern Karachi has a fragmented and multifaceted social formation, while its historic core presents a diverse range of historical attributes of its built heritage. The increasing urban population of Karachi contributes heavily to its degradation including the degradation of its historical attributes. There is no effective heritage legislation and there are conflicts between what people do and what the government institutions do. Consequently, there is chaos and deterioration in the inner city. The city has been developing rapidly and the government has proposed many projects for the revival of the historic core of the city. However, most of them have not been successful. The objective of this research is to examine the situation in which heritage buildings face a serious threat. The current research focused on one such project, that is, the Empress Market ̶ the restoration and redevelopment of its historic precinct. It adopted physical observations, archival analysis, and site surveys along with photographic documentation and interviews of the local shop dwellers (especially to focus on the historical evolution of the building) as research techniques. The findings showed that the state of deprivation of the historic core of Karachi is the reflection of a collective devastation of the precinct in terms of social and historic values, which is further supported by the non-prevailing heritage legislative system. The research also investigates the present condition of the Empress Market in connection with its glorious past and urban decay befallen to it over time due to vandalism and the numerous restoration plans proposed for it over the years. The study can be beneficial to comprehend the ground realities concerning the survival of heritage properties within the cumulative urbanization process. The results can be used also to propose the rejuvenation of the lost splendor of the historic urban core of Karachi as a prototype for parallel development schemes.
Study of Utilizing Residual Spaces under Flyovers in Lahore, Pakistan
Authors: Ahmed Hamna , Malik Ayesha Mehmood , Mujahid Saad , Khan Rabia
Published: September 2020

Residual spaces are the leftover spaces such as the spaces under flyovers. These spaces further act as physical barriers in the city’s urban form.. The spaces under flyovers have been neglected, left underused, even in some cases, remain frightening, and unattractive. These spaces provide local communities with various opportunities. In the city of Lahore, there is a lack of public places that enhance social interaction. There are many possibilities of transforming the dead and unused spaces under flyovers into creative venues for various communal activities. This paper attempts to focus on the concept and importance of leftover spaces, while identifying and analyzing the type of social space according to the presented concept of Lefebvre.
Jeune syndrome: Asphyxiating thoracic dystrophy and its genetic diagnosis – A rare case report
Authors: Phadke Abhishek K , Kumble Ali , Shafi Shakib
Published: September 2020

Jeune syndrome, also known as asphyxiating thoracic dystrophy, is a rare multisystem potentially lethal skeletal dysplasia. It has an estimated incidence of 1/100,000–130,000 live births. A term outborn female neonate born by vaginal delivery to a primigravida mother, presented to our neonatal intensive care unit with severe respiratory distress since birth. The baby was noticed to have multiple characteristic skeletal anomalies including small bell-shaped thorax and short limbs leading to the clinical diagnosis of Jeune syndrome. Whole genome sequencing was done which confirmed the diagnosis. A correct clinical and genetic diagnosis in index cases of Jeune syndrome should be established to facilitate prenatal diagnosis and genetic counseling.
Early clearance of severe acute respiratory syndrome-coronavirus 2 in a 9-month-old infant: A case report
Authors: Deka Sangeeta , Agrawal Anurag , Kalita Deepjyoti
Published: September 2020

Although COVID-19 affects people of all ages, relatively few cases of infants have been reported. In the majority of the cases, the course of the disease is milder. However, little is known about the duration of illness in infants compared to adults and the role of protective factors. This study reports a case of a 9-month-old infant infected with severe acute respiratory syndrome-coronavirus 2, which showed a shorter disease course. He had acquired the infection from his father. This case highlights the essential role of breastfeeding and othervaccinations in strengthening the immune system of infants to clear the virus.
Esplorare la povertà urbana in una prospettiva mediterranea: il caso del quartiere CEP a Palermo
Authors: Giampino Annalisa , Giubilaro Chiara , Picone Marco
Published: September 2020

Il contributo affronta il tema delle molteplici dimensioni della povertà urbana attraverso analisi miste effettuate nel quartiere CEP di Palermo. Evitando di incorrere nella dicotomia tra Nord e Sud Globale, l'articolo adotta una prospettiva mediterranea e tenta di descrivere il quartiere dal basso, a partire dalle voci dei suoi più giovani abitanti. Alla luce dei più recenti eventi pandemici, la questione della povertà urbana assume una dimensione meritevole di nuove esplorazioni.
Piazza Testaccio: esperienza di partecipazione nel recupero di uno spazio urbano nel centro storico di Roma
Authors: Bellone Cinzia B. , Trevisani Paolo , Colonna Antonio
Published: September 2020

Il successo del recupero di Piazza Testaccio, nello storico rione di Roma, testimonia come la complessa partecipazione attiva dei cittadini, a prescindere dal supporto dei regolamenti vigenti, sia fondamentale per riqualificare i luoghi nei quali si vive. L'esperienza analizzata insegna che il "contributo utile" non è dato da un prodotto specifico ma da uno scambio continuo tra Amministrazione e cittadini, una sorta di controllo reciproco durante le fasi cruciali della realizzazione dell'opera. .
Does Italian origin really determine a price premium for fluid milk? Evidences from a hedonic price analysis
Authors: Trestini Samuele , Stiletto Alice
Published: September 2020

The regulation 1169/2011, which aims to protect the consumers in relation to food information, stresses the fact that the country of origin is become a key attribute for consumers in their purchasing decision. In 2014, the Italian Ministry of Agricultural, Food and Forestry Policies, with the Decree of 9 December 2016 - based on art. 26 of Reg. 1169/2011 – introduced the obligation of labelling the country origin of milk used in all dairy products and therefore for the first time for uht milk. In this context, the aim of the study is to evaluate the price premium of different quality attributes on uht milk sold in Italy, with particular regard to the country of origin of milk.From the analysis, it emerges that Italian origin of milk has a significant and positive effect on price, together with the type of retailer (i.e. hypermarket), notorious brands, plastic packaging, high and middle placement on the shelves, organic attribute and the enrichment with omega 3, phosphorus or fibre.