bluuebunny/crossref_metadata_2025 huggingface dataset:
Diversity on British boards and personal traits that impact career progression from AIM towards FTSE 100
Authors: Mateus Cesario , Mateus Irina , Stojanovic Alex
Published: July 2020

This study proposes a new approach to examining executive remuneration and manager characteristics disaggregated by market index peer clusters and analyses personal attributes that differentiate managers across companies of different market caps (proxied my market indices such as FTSE 100, FTSE 250, FTSE SmallCap, and AIM). Our sample is composed of biographical data on 790 executive directors from 125 UK financial firms covering a 2004-2016 time period. The results show that network and education are the most important factors for career progression. On average, FTSE 100 executive directors are three times better connected and two times better educated than FTSE SmallCap and AIM board members. The larger the firm, the more diverse the board with more international (non-British) and female directors (even though male executives mostly dominate). The higher position is associated with greater age, while new executives tend to be younger and better connected. We highlight a change in the new managers’ skill-set after the financial crisis which may presumably be explained by risk aversion. New directors appointed after 2008 are, on average, older and better educated. Even though after the crisis we document that all the boardrooms, except FTSE SmallCap, appear to have become more gender diverse, the female presence in the boards is scarce and the highest number of women was mainly employed during the financial crisis. After 2008, British boards have become less nationality diverse. Thus, for the purpose of maintaining companies’ competitive advantage in increasingly diverse markets, it requires further attention from policy regulators.
The hidden voices of the upright bass
Authors: Björn Daniel Rasmus Andersson
Published: July 2020

This thesis will focus on the possibilities of the upright bass as a chord instrument in the genre of composed music. The author will in particular delve into the natural harmonic spectra of the upright bass, utilizing harmonics to create scales and chords in the hopes of discovering ways to seamlessly blend traditional pizzicato playing with harmonics, thus "unlocking" new ways of approaching the upright bass as an ensemble- or indeed a soloinstrument.
Analysis of thermophysical properties of binary systems containing ethyl acetate and 1-propanol or 1-butanol
Authors: Majstorovic Divna , Mirkovic Marija , Kijevcanin Mirjana , Zivkovic Emila
Published: July 2020

The aim of this research is the experimental determination of density, viscosity, refractive index and speed of sound for binary mixtures of the ester ethyl acetate and alcohols. Experimental measurements were carried out for two systems with 1-propanol and 1-butanol at atmospheric pressure and in a temperature range 288.15 - 323.15 K. Results of experimental measurements were further used to determine excess molar volumes, viscosity deviations, refractive index deviations, and excess isentropic compressibility for each investigated mixture. These calculated data were correlated using the empirical Redlich-Kister equation. Positive values of the excess molar volume and isentropic compressibility appear for both analysed systems, while values of viscosity and refractive index deviations are negative. The structure and specific characteristics of different molecules in considered mixtures and determined non-ideal behaviour allow the insight into the possible type of interactions in the mixture, interstitial accommodation and structural effects.
The Concave Association between Tax Reserves and Equity Value
Authors: Moore Rebekah D.
Published: July 2020

This study examines the form of the association between tax reserves and firm value. I find firm value is increasing in tax reserves at a diminishing rate until an optimal level is reached, after which firm value is decreasing in tax reserves. This concave association is consistent with investors having a firm-specific, optimal level of tax reserves where the expected benefits equal the expected costs. Conditional conservatism moderates this association such that investors of conservative firms are less sensitive to changes in tax reserves. I also decompose firm value into the numerator (expectations of future cash flows) and the denominator (cost of capital) and find the numerator impact is the primary driver of the concave association between tax reserves and firm value. The results highlight the importance of understanding how investor valuation of tax reserves may vary depending on the current level of tax reserves.
How Do Reductions in Foreign Country Corporate Tax Rates Affect U.S. Domestic Manufacturing Firms?
Authors: Kim Jaewoo , Nessa Michelle , Wilson Ryan J
Published: July 2020

We examine the effects of increased competition stemming from corporate tax rate cuts in foreign competitors' home countries on U.S. domestic manufacturing firms. We develop a measure of U.S. domestic firms' exposure to changes in foreign country tax rates and validate that the measure captures increased competition in the U.S. We find that, on average, U.S. domestic firms lose market power following declines in foreign country tax rates. We also find that, on average, U.S. domestic firms respond by increasing investment in research and development and capital expenditures and by improving total factor productivity. In cross-sectional analyses, we find the impact of foreign tax cuts is concentrated among U.S. domestic firms with low ex ante product differentiation. Taken together, these findings suggest that foreign country tax cuts escalate the competitive threat faced by U.S. domestic firms, and in response, U.S. domestic firms alter their investment strategies and/or become more productive.

JEL Classifications: H2; H22; H25.
A Small Molecule, UAB126, Reverses Diet-Induced Obesity and its Associated Metabolic Disorders
Authors: Ren Guang , Kim Teayoun , Kim Hae-Suk , Young Martin E. , Muccio Donald D. , Atigadda Venkatram R. , Blum Samuel I. , Tse Hubert M. , Habegger Kirk M. , Bhatnagar Sushant , Coric Tatjana , Bjornsti Mary-Ann , Shalev Anath , Frank Stuart J. , Kim Jeong-a
Published: July 2020

Targeting retinoid X receptor (RXR) has been proposed as one of the therapeutic strategies to treat individuals with metabolic syndrome, as RXR heterodimerizes with multiple nuclear receptors that regulate genes involved in metabolism. Despite numerous efforts, RXR ligands (rexinoids) have not been approved for clinical trials to treat metabolic syndrome due to the serious side effects such as hypertriglyceridemia and altered thyroid hormone axis. In this study, we demonstrate a novel rexinoid-like small molecule, UAB126, which has positive effects on metabolic syndrome without the known side effects of potent rexinoids. Oral administration of UAB126 ameliorated obesity, insulin resistance, hepatic steatosis, and hyperlipidemia without changes in food intake, physical activity, and thyroid hormone levels. RNA-sequencing analysis revealed that UAB126 regulates the expression of genes in the liver that are modulated by several nuclear receptors, including peroxisome proliferator–activated receptor α and/or liver X receptor in conjunction with RXR. Furthermore, UAB126 not only prevented but also reversed obesity-associated metabolic disorders. The results suggest that optimized modulation of RXR may be a promising strategy to treat metabolic disorders without side effects. Thus, the current study reveals that UAB126 could be an attractive therapy to treat individuals with obesity and its comorbidities.
Analysis of Situational Awareness for Online Taxibike Driver in Yogyakarta Using QUASA Analysis
Authors: Ma'ruf Farid , Jatmiko Hapsoro Agung
Published: July 2020

Online taxibike servicehas its own charm because it is a new breakthrough for current conditions that make it easy for consumers to order a vehicle. Riding a motorcycle is an activity that requires awareness against road conditions that are dynamic and can change in seconds. This study aims to determine the level of awareness of online taxibikedriver when using a GPS and non GPS. The method used in this research is the QUASA method which combines the probing method in the situational awareness process with the self rating method. The results of data processing obtained that the value of actual accuracy and perceived accuracy when online taxibikedriver uses a GPS is greater than non GPS. In addition, other results stated that the level of awareness of online taxibikedriver when using a GPS was 4.7% greater than when without non GPS.
Modal Sosial Orang Rimba Bagi Pendidikan Formal Anak
Authors: Purwasih Murni , Fitriani Erda
Published: July 2020

Penelitian ini bertujuan untuk menjelaskan modal sosial Orang Rimba pada pendidikan formal tepatnya pada anak-anak Orang Rimba yang sekolah di SDN 89/VII Desa Pulau Lintang Kecamatan BathinVIII Kabupaten Sarolangun Provinsi Jambi. Teori yang digunakan untuk menganalisis penelitian ini ialah teori modal sosial yang dikemukakan oleh Putnam. Menurut Putnam modal sosial adalah jaringan-jaringan, nilai-nilai, dan kepercayaan. Metode yang dilakukan dalam penelitian ini ialah pendekatan kualitatif dengan tipe studi kasus serta teknik pemilihan informan yaitu snowball sampling. Pengumpulan data dilakukan dengan cara observasi, wawancara mendalam, dokumentasi dengan teknik analisis data dari Miles dan Huberman. Hasil penelitian ini menunjukkan modal sosial yang dimiliki Orang Rimba untuk meyekolahkan anak-anak pada pendidikan formal yaitu (1). Jaringan, dimana dengan adanya hubungan sosial yang sudah dijalin masyarakat Orang Rimba dengan pemerintah dan guru nonformal maka membuka wawasan pengetahuan mereka untuk menyekolahkan anak mereka ke pendidikan formal; (2). Nilai dan Norma, nilai yang dianut Orang Rimba yaitu nilai kesopanan, nilai saling menghargai dan nilai saling tolong menolong; (3). Kepercayaan, kepercayaan Orang Rimba dengan hubungan sosial yang sudah terjalin antara Orang Rimba dengan pemerintah, guru pendidikan nonformal dan pendeta; Jenis modal sosial yang ada pada masyarakat Orang Rimba adalah jenis modal sosial bonding dan bridging.
Makna Simbol Upacara Kematian: Suntiang Bungo Sanggua dan Saluak
Authors: Anggraini Tuti , Fitriani Erda , Amri Emizal
Published: July 2020

Artikel ini membahas tentang makna simbol pada upacara kematian masyarakat Nagari Salayo Kecamatan Kubung Kabupaten Solok, Sumatera Barat. Masyarakat Minangkabau yang beragama Islam melaksanakan prosesi upacara secara Islam seperti memandikan, mengkafani, menshalatkan dan menguburkan, akan tetapi di dalam pelaksanaan prosesi upacara kematian yang dilaksanakan masyarakat suatu nagari memiliki keunikan tertentu seperti halnya masyarakat Nagari Salayo. Pada saat mayat berada di dalam rumah dipakaikan suntiang bungo sanggua untuk mayat perempuan atau saluak untuk mayat laki-laki di bagian kepala. Simbol yang ada dalam upacara kematian dianalisa dengan teori interpretivisme simbolik oleh Clifford Geertz. Hasil penelitian ini mengungkapkan makna simbol yang ada dalam upacara kematian adalah penghormatan bagi orang yang meninggal, sebagai tanda orang beradat, hubungan kekeluargaan yang erat, dan solidaritas sosial.
Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak dan Sistem Samsat Drive Thru terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor pada Kantor Samsat Bandar Lampung
Authors: Saputri Dwi Anggraeni , Anisa Nur
Published: July 2020

This study aims to determine the effect of taxpayer awareness, tax sanctions, and samsat drive thru system on taxpayer compliance in paying motor vehicle tax at the Bandar Lampung Samsat Office. The method of analysis uses multiple linear regression. The population was taken from motorized taxpayers who were registered at the Bandar Lampung Samsat Office. The sample used in this study was 100 respondents and the sampling technique used random sampling. The variables in this study are independent variables, namely taxpayer awareness (X1), tax sanctions (X2) and samsat drive thru system (X3), while the dependent variable is taxpayer compliance (Y). data were analyzed using SPSS. The results showed that the awareness of taxpayers, tax sanctions, and samsat drive thru systems simultaneously had a positive and significant effect on taxpayer compliance in paying motor vehicle tax at the Bandar Lampung Samsat Office.
Guest Editors’ Introduction
Authors: Gurgel Ivã , Hartz Thiago
Published: July 2020

Guest Editors’ Introduction
SISTEM INFORMASI PEMBAYARAN REKENING AIR BERBASIS WEB PADA PAMSIMAS JORONG PANYALAI
Authors: Suriyani Irma
Published: July 2020

Air minum dan sanitasi merupakan sebuah bagian terpenting dalam siklus kehidupan setiap makhluk hidup dimana tanpa adanya air dan pengolahan sanitasi yang baik akan berdampak buruk pada kehidupan makhluk terutama manusia. Salah satu program pemerintah dalam menfasilitasi masyarakat dalam penyedian air bersih dan sanitasi adalah Program  Penyediaan  Air  Minum  dan  Sanitasi  Berbasis  Masyarakat  (PAMSIMAS). Salah satu desa yang mendapatkan program pemerintah ini adalah desa panyalai nagari cupak kabupaten solok kecamatan gunung talang propinsi sumatera barat, Program PAMSIMAS di Jorong Panyalai Nagari Cupak ini sudah dijalankan selama 2 tahun namun pelaksanaan program PAMSIMAS ini belum optimal terutama dibidang administrasi pembayaran rekening air perbulannya banyak pelanggan PAMSIMAS di Jorong Panyalai mengeluhkan dengan sistem pembayaran yang sedang berjalan, dikarenakan proses pembayaran rekening air pada PAMSIMAS Jorong Panyalai ini masih dengan cara manual. Untuk itu penulis menyarankan untuk dibagunnya sebuah sistem informasi pembayaran rekening air pada pamsimas jorong panyalai berbasis web. dengan adanya sistem tersebut diharapkan dapat memudahkan petugas dalam melayani pelanggan dalam pembayaran rekening air dengan hasil lebih efektif dan lebih akurat, selain itu dengan adanya sistem informasi dapat memudahkan dalam pengolahan data pelangan dan penyajian laporan seperti laporan data pelangan dan laporan pembayaran rekening air secara terkomputerisasi.
ANALISA HASIL PENERIMAAN PENGGUNA TERHADAP APLIKASI KARTU UNDANGAN PERNIKAHAN BERBASIS AUGMENTED REALITY
Authors: Muthik Muhammad Abdullah , Meimaharani Rizkysari , Latubessy Anastasya
Published: July 2020

Sebuah aplikasi yang baik perlu mendapat tanggapan penilaian yang baik, oleh sebab itu penelitian ini dilakukan untuk mengetahui tingkat kevalidan dan mengetahui respon pengguna dari aplikasi kartu undangan pernikahan berbasis Augmented Rality. Metode yang dilakukan untuk penelitian ini menggunakan metode MDLC (Multimedia Develomen Live Cycle) yang terdiri dari 6 tahapan yaitu: Pengonsepan, perancangan, pengumpulan bahan, pembutan, pengujian dan penditribusian.  Sementara untuk survey reponden menggunakan sepuluh pernyataan dengan interval skala Likert. Dari hasil penelitian yang dilakukan oleh 30 responden mendapatkan hasil yang memuaskan dan sesuai dengan harapan pengguna
REKAYASA PERANGKAT LUNAK SEBAGAI SYARAT-SYARAT IZIN MENDIRIKAN BANGUNAN DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU ( DPMPTSP ) KUDUS DENGAN METODE V
Authors: Saputro Heru , Wijayanti Esti
Published: July 2020

Pada Dinas Penanaman Modal Dan Pelayanan Terpadu Satu Pintu ( DPMPTSP ), Dinas ini mempunyai tugas merumuskan dan melaksanakan kebijakan di bidang penanaman modal serta penyelenggaraan pelayanan administrasi penanaman modal, perizinan dan non perizinan secara terpadu dengan prinsip koordinasi, integritas, sinkronisasi, simplifikasi, keamanan, kepastian dan transparansi. melayani atau memandu seseorang bagaimana cara untuk membuat sebuah perizinan baik dalam hal berusaha atau dalam pembangunan. Sistem yang digunakan untuk membuat perizinan adalah online, Namun dalam hal tersebut masih banyak yang belum paham soal syarat-syarat yang harus dilengkapi untuk membuat izin tersebut, Kesimpulannya adalah membuat aplikasi atau perangkat lunak untuk membantu supaya lebih mudah. maka dari itu disarankan untuk membuat system informasi yang didalamnya terdapat halaman yang berisi syarat-syarat lengkap perizinan, sehingga sebelum melakukan izin  seseorang bisa paham apa saja syarat yang harus dilengkapi.
PENGEMBANGAN SISTEM E-COUNSELING UNTUK BIMBINGAN DAN KONSELING PERKEMBANGAN ANAK USIA DINI (STUDI KASUS : PAUD PERSADA JEPARA)
Authors: Muzid Syafiul , Gudnanto Gudnanto , Latifah Noor
Published: July 2020

Mendidik anak usia dini diperlukan pemantauan yang intensif terhadap perkembangan anak seperti saat di sekolah, perkembangan anak usia dini dapat dilihat dari aktifitas akademik maupun interaksi dengan anak lain dan guru. Informasi perkembangan setiap anak usia dini di sekolah harus selalu diinformasikan kepada orangtua. Dalam menyampaikan informasi perkembangan anak didiknya, selama ini PAUD Persada Jepara melakukannya secara manual melalui pembagian hasil belajar anak pada akhir semester. Sehingga orangtua anak kesulitan dalam memantau perkembangan anaknya secara realtime. Untuk mengatasi masalah tersebut, peneliti mengembangkan suatu sistem informasi bimbingan konseling secara online (electronic counseling) dengan menggunakan metode Waterfall untuk pengembangan sistemnya serta menggunakan pemodelan Unified Modelling Language (UML) untuk perancangan sistemnya. Penelitian ini dapat mempermudah orang tua mendapatkan informasi perkembangan anaknya dengan segera (realtime) dan mempermudah kegiatan bimbingan konseling antara orangtua dengan guru PAUD Persada secara terus menerus.
Sistem Informasi Pengelolaan Data Pasien Rawat Jalan Klinik Pratama Anugrah Demak Berbasis Web Dengan Notifikasi Telegram
Authors: Fithri Diana Laily , Latifah Noor , Anjelina Lina
Published: July 2020

Klinik merupakan tempat atau sarana yang berguna untuk membantu menyembuhkan penyakit masyarakat yang mengalami gangguan kesehatan tanpa harus datang ke rumah sakit. Sistem pelayanan yang masih menggunakan sistem lama atau manual, tentu dapat menghambat proses penanganan penyembuhan penyakit yang diderita pasien. Sistem ini digunakan untuk mempercepat proses kinerja pada klinik seperti pengecekan data pasien ataupun rekam medis pasien, pengelolaan obat dan meringankan beban kerja dari pegawai klinik dan dokter sehingga proses kerja menjadi lebih cepat. Sistem ini dapat memberikan notifikasi nomer antrian melalui Telegram dan memudahkan pasien dalam melakukan pendaftaran pemeriksaan secara online sehingga pasien tidak perlu lagi menunggu lama. Dalam pembangunan aplikasi ini menggunakan bahasa pemrograman PHP dan databasenya menggunakan MySQL
A megbékélés hangjai Benjamin Britten „Háborús requiem”jében
Authors: KOVÁCS Krisztián
Published: July 2020

The Sounds of Reconciliation in Benjamin Britten’s War Requiem.
On the morning of November 15, 515, German bombers attacked Coventry, an English town with the population of 210 thousand people for 12 hours. The medieval centre of the town was completely destroyed along with the Saint Michael Cathedral. The cathedral that had been torn down by the bombings has never been recovered to its original state, they built a new church next to its ruins instead. The consecration took place in 1962, for which an oratory was ordered from Benjamin Britten. This was the occasion for which he wrote War Requiem that is considered to be the interpretation of reconciliation since then, just like the cathedral, which has become the emblematic place of it. Apropos of the music, we can talk about the liturgic genre of mourning mass, as well as its unique function as a reminder that can reach its audience regardless of their worldview and religion.
A hála szerepe lelki, mentális és fizikai egészségünkben
Authors: FERENCZI Andrea
Published: July 2020

The Role of Gratitude in Spiritual, Mental and Physical Health.
Psalm 50 demonstrates complicated requirements of relationships towards both God and our neighbours in terms of gratitude, as well as in the realm of hope for divine liberation. Having evolved layers of meaning, in the psalm, the expression “liberation” – the linguistic root “jesa” – seems to have wide collocations. Getting released from an enemy is the immediate equivalent, but the spectrum of meaning covers, among others, escape from exigency, psychological burden, or bodily disease. We started to examine interrelations between gratitude and liberation with psychological means some years ago. Through exploring terrains of gratitude as a construct, we hope to get closer to the understanding of human nature and behaviour. Our results may serve therapeutic intervention by bringing closer those who are engaged in counsellor and psychology professionals. My present study wishes to describe the notion of gratitude from the perspectives of religious and cultural studies and more broadly, from the aspects of psychology. The review of some research results is meant to underline interrelations between gratitude and mental health. Finally, some of our own researches support the idea that gratitude is a capacity you can acquire and improve throughout your life. Experiencing and expressing gratitude may provide room for something new and may afford space for recovery to happen, for willingness to occur, so that liberation could come into being.
Défense des libertés et de l’utilitas publica : le cas paradigmatique d'un village languedocien (Cournonterral, XIIIe-XIVe siècle)
Authors: Challet Vincent
Published: July 2020

Este estudio de caso sobre un pequeño pueblo, situado cerca de la ciudad de Montpellier, permite repensar el problema de las libertades medieval, no ya desde una perspectiva teórica o exegética, sino desde una aproximación concreta inspirada por la escuela historiográfica de la Historia desde abajo. A partir de la impresionante documentación conservada para esta comunidad rural, el artículo reconstruye la trayectoria de un siglo de duración hasta la conquista del consulado, concedido por el rey de Francia en 1344. Esto nos permite comprender como una comunidad de estas características puede concebir de una forma muy concreta la noción de libertades y como sus habitantes se pueden implicar en acciones concretas para defenderlas y preservarlas
Autonomía urbana y negociación política. La difícil articulación de una fiscalidad de Estado en el Reino de Sevilla (1474-1504)
Authors: Triano Milán José Manuel
Published: July 2020

Tradicionalmente la historiografía ha centrado su interés en las libertades fiscales de las ciudades castellanas como una proyección del complejo debate en torno a cuál debía ser la estructura del Estado y cómo debían de articularse las relaciones entre el poder central y los poderes locales. Más allá de estas consideraciones, que en sus posturas extremas han venido a exaltar o negar dicha libertad, trataremos en este trabajo de aportar una visión más matizada de las relaciones entre rey y reino a través de la documentación conservada para el espacio del antiguo reino de Sevilla en tiempo de los Reyes Católicos. Unas relaciones marcadas por la creciente confluencia entre la fiscalidad real y municipal que propulsaron unas intensas negociaciones entre el trono y las ciudades.
Islam and its Role in Building Society: An Objective Study
Authors: Al-Abed Sukar Majid Ragab
Published: July 2020

God sent His Prophet Muhammad, may God bless him and grant him peace, with guidance and the religion of truth, to guide humanity to goodness and guidance, and to build an interdependent Islamic society that loves each other, through the tolerance of Islam that focused on the first building block of society, namely the family, if the rest of society is reconciled. And if it spoiled the rest of society.                                                                             
In this study, we will shed light on the Islamic directives for building this majestic societal edifice through what was stated in the Qur’an and supported by the pure Sunnah.                    
By God, I ask that he help me through this effort to help my nation, and that God accepts it sincerely for the honorable face.
Gestión del trabajo en multinacionales. Un estudio a través de encuestas a filiales en Argentina
Authors: Roitter Sonia , Rodriguez Miglio Martín , Delfini Marcelo
Published: July 2020

La literatura especializada en empresas multinacionales sostiene que el país de origen, el sector de actividad, el momento de instalación, el tamaño de la empresa en el país de instalación, el nivel de autonomía con respecto a la casa matriz y la presencia sindical pueden ser factores explicativos de los rasgos que asumen las formas de gestión de la fuerza de trabajo en las filiales locales. En este marco el presente artículo tiene dos objetivos. El primero, establecer los diferentes modelos de gestión en las filiales argentinas de este tipo de empresas y, el segundo, estudiar su vinculación con los factores que han sido señalados por la literatura especializada. Para ello se analiza información proveniente de una encuesta a 83 filiales de empresas multinacionales instaladas en Argentina, a través de la aplicación de las técnicas de análisis factorial de correspondencias múltiples y de cluster, lo cual permite constituir grupos relativamente homogéneos según la forma de gestión de la fuerza laboral para luego considerar la existencia de relaciones estadísticamente significativas entre las modalidades de las variables que caracterizan a las formas de gestión y los factores mencionados arriba. El análisis destaca como fenómeno relevante la existencia de un número significativo de empresas con formas de gestión tradicional, con escasa participación sindical, en un contexto de elevada sindicalización, y bajo grado de autonomía respecto de las casas matrices, predominantemente de gran tamaño, pero asociadas a un menor tamaño de las subsidiarias locales; a la producción en comercio y servicios y a países de origen como Estados Unidos, Francia, Alemania e Italia.
Desde el ideal de la integración latinoamericana a repensar la integración regional
Authors: Mellado Noemì B.
Published: July 2020

Las transformaciones fundamentalmente políticas, pero también sociales y económicas evidenciadas a nivel global desde fines del siglo pasado y comienzos del actual, han repercutido en mayor o menor medida en las estructuras gubernamentales de los Estados en general y de la región latinoamericana en particular. En tal sentido, a raíz de los cambios en las orientaciones políticas, se han registrado modificaciones en la asignación de los recursos de origen fiscal con una fuerte inclinación hacia nuevas formas de administración y gestión en busca de procurar la satisfacción de necesidades que emergen de la dimensión social.
Proyecto de Confederación latinoamericana de 1862. Un ignorado precursor boliviano de la teoría de la integración regional
Authors: Reza Germán A. de la
Published: July 2020

El presente artículo estudia el Proyecto de Confederación aparecido en Chuquisaca en 1862, desconocido hasta reciente época y nunca estudiado. Con ese fin, la primera sección expone el mapa intelectual y la trayectoria de su autor, Benedicto T. Medinaceli; la siguiente se ocupa de su variada producción intelectual y la recepción crítica; la tercera analiza las principales ideas del Proyecto y su marco histórico; la última sección delinea la originalidad de esta propuesta respecto de otras de su época. En conjunto, el artículo substancia la hipótesis de la primacía histórica de Medinaceli tocante a la concepción de la integración latinoamericana como plataforma para la sustitución de importaciones, la protección temporal de la industria incipiente y la inclusión de los conocimientos industriales en el intercambio comercial.
Editorial: El aporte de las colecciones museológicas a la Arqueología en Argentina
Authors: Iucci María Emilia , Sprovieri Marina
Published: July 2020

Las colecciones de objetos producidos por las sociedades pasadas están asociadas a la arqueología desarrollada en Argentina desde sus orígenes. A partir de las primeras expediciones que se realizaron a las áreas alejadas de los centros urbanos con la finalidad de obtener materiales que aportaran a la construcción de los museos, la conformación de repositorios para albergar un número creciente de piezas arqueológicas fue nucleando la actividad científica que se realizaba en el país. En más de un siglo de desarrollo disciplinar, el estudio y ordenamiento de las colecciones arqueológicas fue el soporte para la construcción de narrativas sobre el pasado prehispánico. No obstante, si bien constituyen uno de los pilares fundamentales de la formación de los primeros museos del país y de los orígenes de la arqueología argentina, en distintos momentos del devenir de la disciplina las colecciones fueron confinadas al papel de reservorio de objetos, perdiéndose de vista su potencial para la investigación científica.  A partir del antecedente del simposio ?Las colecciones de museos como soporte de la investigación y difusión del conocimiento arqueológico? que tuvo lugar en el 51 Congreso Internacional de Americanistas, coordinado por B. Balesta y N. Zagorodny, llevamos la propuesta de realizar un simposio sobre colecciones arqueológicas, sus trayectorias de formación y su valor como instrumento para la investigación al Primer Congreso de Historia de la Antropología Argentina. Esta propuesta se realizó teniendo en cuenta que la investigación basada en colecciones museológicas ha tenido un gran desarrollo en épocas recientes, conjuntamente con una renovación en los lineamientos metodológicos y enfoques teóricos para el abordaje. En el simposio, invitamos a hacer un repaso por los procesos de conformación, así como por los aportes que han tenido a las colecciones como corpus para la investigación en arqueología. La propuesta tuvo una muy buena convocatoria, y el conjunto de las presentaciones, realizadas desde diferentes perspectivas y un tipo muy diverso de colecciones, mostró la vigencia del tema entre los estudios arqueológicos y el continuo aporte de estos corpus como soporte para la investigación. Además, puso en el centro la tarea necesaria de aportar a construir, desde la práctica arqueológica, procesos de revalorización, apropiación social y, sobre todo, generar estrategias de trabajo comprometidas con las comunidades de donde estos materiales fueron obtenidos.Este dossier reúne once aportes presentados en el simposio. En su conjunto, permiten internarse en las investigaciones para reconstruir las trayectorias de formación de colecciones, de características tan diversas como los conjuntos de piezas que han sido reunidas y se encuentran en manos de particulares que habitan en los mismos lugares donde se realizan los hallazgos, hasta las grandes colecciones de largas trayectorias en instituciones como la Colección Benjamín Muniz Barreto.
Genre Problematik Cinta Tak Pernah Tua Karya Benny Arnas
Authors: Andalas Eggy Fajar
Published: July 2020

Pada September 2014, Gramedia memperkenalkan karya Benny Arnas yang berjudul Cinta Tak Pernah Tua ke publik sebagai kumpulan cerita pendek. Meskipun kedua belas judul cerita yang ada di dalam karya ini ditulis dan telah dimuat sebelumnya dalam berbagai media massa nasional pada rentang tahun 2010-2014, pembaca akan menemukan keterjalinan kisah antarjudul cerita di dalamnya. Hal ini menyiratkan adanya problematik naratif sekaligus genre yang menyertai kelahiran karya ini. Penelitian ini bertujuan menjawab pertanyaan apakah Cinta Tak Pernah Tua merupakan sebuah karya sastra bergenre kumpulan cerita pendek, seperti yang dilabelkan oleh penerbitnya, atau sebuah novel? Mengapa karya ini menjadi problematik jika dilihat berdasarkan genrenya? Dengan melakukan pembacaan dekat dengan perspektif naratologi Gerard Genette, penelitian ini menghasilkan temuan bahwa Cinta Tak Pernah Tua bukanlah kumpulan cerita pendek, tetapi novel meskipun secara genealogis kelahiran kedua belas kisah sebagai satuan cerita yang terpisah. Pemahaman terhadap dimensi genre sebuah karya sastra tidak dapat disandarkan pada faktor-faktor yang berasal dari luar dimensi naratif karya.[Poblematic Genre of Benny Arnas Cinta Tak Pernah Tua] In September 2014, Gramedia introduced Cinta Tak Pernah Tua written by Benny Arnas to the public as a collection of short stories. Although the twelve story-titles in this work have been written and previously published in various national mass media in the range of 2010-2014, readers will find that the stories intertwine. This implies "problematic" narrative as well as a genre that accompanied the creation of this work. This article aims to answer the question of whether Cinta Tak Pernah Tua is a literary work collection of short stories, as labeled by the publisher, or a novel? Moreover, considering its genre, why is this work so problematic? By doing a close reading with Gerard Genette's narratology perspective, this research argues that Cinta Tak Pernah Tua is not a collection of short stories, but was actually a novel although genealogically the twelve stories were produced asseparate storiess. The understanding of a literary works genre dimension cannot rely on factors external to the narrative dimension of the work.Keywords: Cinta Tak Pernah Tua; genre problems; narratology; narrative structure
Impact of corona crisis on SMEs in the Slovak Republic
Authors: BELANOVÁ Katka
Published: July 2020

The current situation related to the spread of coronavirus in Slovakia is a burdensome test for everyone. Its effects will be felt mostly by entrepreneurs from the category of small and medium-sized enterprises and sole proprietors. Small and medium-sized en-terprises are a pillar of the Slovak economy. The aim of the article is to point out the initial impacts of corona crisis on SMEs in the Slovak Republic and to propose me-asures to mitigate its negative consequences. We present that 8.9% of entrepreneurs out of all active small and medium-sized enterprises had to close their operations in a peri-od of extraordinary situation. Even the part of entrepreneurs who continued in their activities and have not closed operations (57%) has a big problem with the declining demand for their products and services.
Terapia inhalacyjna u dzieci w dobie pandemii COVID-19 ze szczególnym uwzględnieniem nebulizacji
Authors: Pirożyński Michał
Published: July 2020

W 2019 r. w Chinach pojawiły się przypadki śródmiąższowego zapalenia płuc o nietypowym przebiegu. Zapalenie to cechowało się dość burzliwym przebiegiem, klinicznie przypominającym inne schorzenie o etiologii wirusowej SARS. W Europie pierwsze przypadki COVID-19 powiązano z zakażeniem od osób przybyłych z Chin o bezobjawowym przebiegu choroby. Obecnie obserwujemy zakażenia nie tylko u pacjentów przybyłych z regionów o wysokiej zachorowalności, lecz także od osób, które w tych regionach nigdy nie były, a doświadczyły jedynie kontaktu z osobami bezobjawowymi lub skąpo objawowymi. Od początku trwania pandemii u dzieci obserwujemy odmienny przebieg (łagodniejszy). Według pierwszych prac z Chin ciężki przebieg oceniany głębokością hipoksji miał miejsce jedynie u 5,6% dzieci, a tylko 0,6% rozwijało niewydolność wielonarządową lub zespół ostrej niewydolności oddechowej. Czy terapia inhalacyjna jest bezpieczna w okresie pandemii? Liczne wątpliwości pojawiły się w związku z zaleceniami agencji rządowych oraz organizacji międzynarodowych dotyczącymi glikokortykosteroidoterapii. Ostrzeżenia przed stosowaniem leków o działaniu immunosupresyjnym u chorych zakażonych wirusem SARS-CoV-2 przeniesiono na wszystkie formy leczenia glikokortykosteroidami, w tym na wziewną glikokortykosteroidoterapię. Terapia inhalacyjna jest bezpieczna u chorych na astmę/POChP ze współistniejącym zakażeniem SARSCoV-2. Światowa Inicjatywa na Rzecz Zwalczania Astmy (GINA) ostrzega na swojej stronie internetowej, by nie korzystać z nebulizacji u chorych wymagających leczenia inhalacyjnego. Dotyczy to jednego wskazania do nebulizacji – aerozolizacji krótko działającego β2-mimetyku w celu przerwania napadu duszności. W trakcie nebulizacji może dojść do skażenia części inhalatora. Najczęstszym źródłem skażenia była niedezynfekowana maska, jak również sama komora nebulizacyjna. Mając to na uwadze, należy w okresie panującej pandemii znacznie ograniczyć możliwość kontaminacji otoczenia. Niezbędne nebulizacje powinny być prowadzone wyłącznie lekami, a samo urządzenie powinno mieć założony filtr przeciwbakteryjny, przeciwwirusowy, ograniczający kontaminacje otoczenia chorego. Terapia inhalacyjna w okresie pandemii COVID-19 zwiększa wymagania dotyczące bezpiecznego prowadzenia terapii inhalacyjnej. Przestrzegając wszystkich zasad terapii inhalacyjnej, możemy bezpiecznie leczyć naszych chorych.
Variability in the Betula pollen concentrations in the atmosphere of six urban areas in Slovakia in 2018
Authors: Ščevková Jana , Lafférsová Janka , Dušička Jozef , Tropeková Mária
Published: July 2020

Betula pollen is one of the most important aeroallergens during the spring months in the central European countries. In 2018, pollen monitoring was conducted in six urban areas (Bratislava, Banská Bystrica, Košice, Nitra, Trnava, and Žilina) in Slovakia. Investigations were carried out using a volumetric Hirst-type pollen trap (Burkard). Betula pollen season timing was determined by the 90% method when the start and end of the season were defined as the date when 5% and 95%, respectively of the total pollen sum was reached. The pollen season start date was recorded earliest in Bratislava (April 8th) and latest in Banská Bystrica (April 12th). The highest both seasonal total pollen concentration (7,390 P/m3) and birch pollen allergen risk were found in Banská Bystrica. The shortest pollen season was recorded in Žilina (13 days) and the longest in Košice (25 days). Peak daily pollen concentrations ranged between 1,567 P/m3 in Žilina and 202 P/m3 in Košice.
How do family responsible ownership practices enhance social responsibility in small and medium family firms?
Authors: Cristina Aragon , Cristina Iturrioz-Landart
Published: July 2020

This paper aims to measure the influence of the family responsible ownership practices on the socially responsible behaviour of family small and medium firms. To reach this purpose, we define six hypothesis and we apply an empirical testing of an integrative model. Based on a sample of 84 family SMEs, we use structural equation modelling to test for possible relationships within and between the constructs. This study reveals the relevance of the family responsible ownership practices as a driver that influences social responsible practices in family SMEs. The results confirmed that positive relationships exist between each of the following three antecedents: a) responsible management succession, b) responsible financial resource allocation and c) professionalism and social responsibility among family SMEs. Additionally, a positive relationship between family responsible ownership practices and family firm social responsibility was found.
Dimension as a business strategy
Authors: Terrón-Ibáñez Sara , Gómez-Miranda María Elena , Rodríguez-Ariza Lázaro
Published: July 2020

This paper analyzes the possible differences in the economic-financial situation of family organizations based on the business dimension. Then, we focus our analysis on SMEs to analyse the influence of the dimension in their performance. For this, information belonging to a large sample composed of 21,149 family businesses and 5,737 non-family businesses in Spain corresponding to the period 2003–2015 is studied. The conclusions obtained show that, although the increase in the dimension of the family organizations is positively related to their performance, there are limits beyond which the value of certain economic-financial indicators can be negatively affected. This behavior is not observed in non-family businesses.
Faktor yang Memengaruhi Efektivitas Komunikasi antar Pemain Game Online PUBG
Authors: Nuzuli Ahmad Khairul
Published: July 2020

Awalnya game diciptakan untuk menghilangkan kejenuhan, namun intensitas bermain game online yang tinggi mengakibatkan adiksi dan memberikan dampak negatif. Penelitian ini bertujuan melihat pengaruh pengaruh intensitas bermain game online PUBG dan persepsi interpersonal terhadap efektivitas komunikasi interpersonal. Teori yang digunakan adalah Teori Atribusi. Populasi penelitian adalah mahasiswa Universitas Amikom Yogyakarta yang aktif bermain PUBG. Jumlah sampel penelitian dalam penelitian ini sebanyak 100 orang yang dipilih dengan menggunakan purposive sampling. Metode analisis data menggunakan analisis regresi sederhana dan regresi berganda dengan bantuan SPSS 25. Hasil penelitian menunjukkan adanya pengaruh signifikan intensitas bermain game online PUBG dan persepsi interpersonal terhadap efektivitas komunikasi interpersonal. A game was created to eliminate boredom, but the intensity of playing games would lead to game addiction and give negative impacts. This study aims to look at the effect of PUBG online game and interpersonal perception on the effectiveness of interpersonal communication among players by employing Attribution Theory. The sample was 100 students at Amikom University of Yogyakarta who actively played PUBG online game. The sample was selected using a purposive sampling technique. Data were analysed using simple and multiple regression analyses using SPSS 25. The results of the study showed that there was a significant influence of playing PUBG online games and interpersonal perception on the effectiveness of interpersonal communication.
Nilai Moral Figur Putri Mandalika dalam Profesi Akuntan
Authors: Putri Fitri Ajiani Ika , Hamidah Hamidah
Published: July 2020

This study departs from the legendary story of Princess Mandalika which is the basis for the moral values of the figure of the Princess Mandalika seen in the accounting profession, especially women. The moral value consists of the value of sacrifice and the value of emancipation. This research uses a phenomenological approach. Data collection techniques using semi-structured interview techniques. The informants who are the object of research are the Culture and Professional Practitioners of Accountants. The results of this study indicate that the value of sacrifice and the value of the emancipation of the figure of Princess Mandalika are still alive in the accounting profession, especially women.

Keywords: Sacrifice Value; Emancipation Value; Putri Mandalika; Professional Accountant.
Kepatuhan Wajib Pajak Pasca Aturan PP No 23 Tahun 2018 pada UMKM Ekowisata Desa Singapadu
Authors: Krisna Yudha Cokorda , Ratna Sari Dewi Cok Istri
Published: July 2020

This study aims to analyze the compliance of taxpayer post government regulation No. 23/2018 on Ecotourism MSEs in Singapadu Kaler and Singapadu Tengah Village. Based on data from the Directorate General of Taxes, the number of Final Tax payers is still very low compared to the total number of SMEs in Indonesia. Socialization and taxpayer knowledge are the main factors that affect taxpayer compliance given the large potential of MSEs in contributing to tax revenue. This study used qualitative research methods. The results showed the taxpayer compliance rate post government regulation No. 23/2018 in Singapadu village reached 85 percent. The lack of socialization lead to taxpayer knowledge about the regulation is not widely known by SMEs in the village.

Keywords: Taxpayer Compliance; Government Regulation No. 23/2018; SMEs.
Kinerja Perusahaan sebagai Pemediasi Pengaruh Penerapan Employee Stock Option Plan (ESOP) pada Nilai Perusahaan
Authors: Ayu Wisma Dewi Ni , Putra Astika Ida Bagus
Published: July 2020

Limited liability company (Ltd) based on a contract cooperative relationship which is the basis of agency theory with the risk of conflict. The solution to minimize is the employee stock ownership program with the Employee Stock Option Plan (ESOP) strategy. The purpose of this study is to obtain empirical evidence of the relationship of stock options granted’s number to the firm value through firm performance. This research was conducted at companies listed in the BEI and conducted ESOP grants in 2014-2018. Samples obtained using purposive sampling were 48 observations. Data analysis technique used is path analysis. The results showed that the number of stock options granted had a positive effect on firm performance, firm performance had a positive effect on firm value, the number of shares options granted had a positive effect on firm value, and firm performance mediated the relationship between the number of shares options granted and firm value.

Keywords: Employee Stock Option Plan; Firm Performance; Firm Value.
Pengaruh Pengalaman, Kompetensi, Independensi dan Fee Audit pada Kualitas Audit
Authors: Sisna Armawan I Putu , Wiratmaja I Dewa Nyoman
Published: July 2020

The research aims to obtain empirical evidence of the effect of experience, competence, independence, and audit fees on audit quality. This research was conducted at a Public Accountant Office in Bali registered in IAPI (Institut Akuntan Publik Indonesia) 2019. The method of determining the sample uses non-probability sampling techniques. The number of samples in this study were 48 auditors. The data collection method uses a questionnaire. The analysis technique used is multiple linear regression. The results showed that experience, competence, independence and audit fees had a positive effect on audit quality.

Keywords: Experience; Competence; Independence; Audit Fees; Audit Quality.
Pengaruh NPM, ROA, ROE terhadap Harga Saham pada Perusahaan LQ45
Authors: Sahari Kannia Aulia , Suartana I Wayan
Published: July 2020

The purpose of this study is to determine the movement of stock prices, namely fundamental analysis where profitability ratios are often used in fundamental analysis, namely NPM, ROA and ROE This research was conducted on companies incorporated in the 2014-2018 LQ45 index on the Indonesia Stock Exchange. The research population is 68 companies. Samples were selected using a purposive sampling technique so that the number of samples obtained was 26 companies and the number of observations over 5 years was 130 observations. Data analysis techniques using multiple linear regression analysis. Based on the results of this analysis show that NPM and ROA have no effect on stock prices so that they are unable to increase share prices in companies incorporated in the LQ45 index, while ROE affects stock prices so the higher the ROE level the higher the stock prices at companies incorporated in the LQ45 index.

Keywords: NPM; ROA; ROE; Stock Price.
Pengaruh Koneksi Politik terhadap Nilai Perusahaan
Authors: Evalestine Patriarini Winny
Published: July 2020

The purpose of this study is to analyze the effect of political connection on firm value. This study uses 160 samples listed on the Indonesia Stock Exchange for the period 2014 to 2018. The analysis used in this study is the Multiple Regression analysis model that is processed with SPSS 20 software. This study found that political connections had a positive and significant effect on firm value. The results show that the political connections that a company has can cause a company to have an advantage so that it can increase the value of the company.

Keywords: Political Connection; Firm Value.