bluuebunny/crossref_metadata_2025_split huggingface dataset:
La discusión sobre la teoría contable: reflexiones sobre la disciplina contable en el campo económico y sobre la economía en lo social
Authors: Hugo R. Arreghini  
Published: January 2020

Las más recientes investigaciones, hechas sobre el alcance de la Contabilidad, están orientadas a darle una mayor amplitud, que busca proyectarla a incumbencias propias de la Economía y de la Sociología.
Este trabajo trata de comprobar la viabilidad de ese intento, especialmente en cuanto a la relación que se le quiere atribuir como instrumento para inspirar decisiones de inversión futura y correcciones de prácticas empresariales reprobables en lo social y ambiental.
Como el fin incremental de esas propuestas afecta la estructura del sistema en que se respalda la Contabilidad, este escrito procura cotejar los fundamentos de la disciplina con el objeto de una teoría contable que sería comprensiva de esos nuevos paradigmas, para argumentar sobre las perspectivas que encuentra para su aceptación o rechazo.
Está, en cambio, prácticamente demostrada la incursión posible de la disciplina en el campo macroeconómico, confirmada desde la consolidación de estados contables que explican lo microeconómico, cuando propone ser auxiliar de la Economía, para informar sobre la evolución anual pasada.
Componentes para analizar los resultados de una contabilidad ambiental
Authors: Somer Garrido Díaz  
Published: January 2020

La tenaz amenaza a la salud, la calidad de vida y el deseo porque el medioambiente se proteja a largo plazo, hace constante la acción social colectiva, que exige a los gobiernos a actuar frente a los flagelos con prontitud. Sectores productivos, industriales y comerciales, equipos multidisciplinarios entre científicos y técnicos trabajan en función de una progresiva toma de conciencia para conjuntar ecología, biología, economía, contaduría, sociología, arquitectura, derecho y muchas otras disciplinas y así involucrarse en la protección y estabilidad del medioambiente del planeta.
Es un deseo apremiante en el que todos requerimos respuestas a tantas exigencias ambientales, para disminuir la fricción y la tensión que genera la preocupación, por lo que, de manera especial auditores, contadores y, revisores de la información social, financiera y ambiental, utilizan cualquier medio metodológico para captar, evaluar e interpretar y luego difundir de manera profesional la información socioeconómica ambiental adecuada.
Con base en lo expuesto, en este documento se estudian tres componentes para analizar los resultados de una Contabilidad Ambiental: El Sistema de Información Financiera REA (Recursos, Eventos y Agentes) porque maneja los datos contables en forma vinculante, por eventos; las Directrices GRI implementadas por la Global Reporting Iniciative y las Normas Internacionales de Información Financiera NIIF. Es un estudio a seguir para conformar una metodología, para que, en lo inmediato, sobre la base de los hallazgos, se definan las políticas y estrategias para que las organizaciones reorienten y/o definan sus cuestiones medioambientales y los interesados tomen las decisiones pertinentes a mejor convenir.
Se elabora una metodología para la investigación y presentación de informe al estudiarse el componente ambiental de cualquier entidad, se realiza un desarrollo metodológico, se brindan conclusiones y propuestas. Se concluye que si bien la información estudiada deviene del Sistema de Información Financiero REA, estudiar las Directrices GRI de la Global Reporting Initiative ayuda al profesional, al investigador, auditor, revisor medioambiental a adquirir y a complementar sus conocimientos junto con el tercer componente de este trabajo como lo son las Normas Internacionales de Información Financiera cuyo Marco Conceptual despeja la viabilidad para la materia ambiental.
Muatan Konten Lokal pada Materi Pelajaran Bahasa Inggris di SMP Negeri 5 Sigi
Authors: Herlina  
Published: January 2020

Based on the 2013 curriculum 2016’s revision, there are subject materials that demand about local content in English subjects at the level of SMP Class VII. Teachers need many researches and practices integrating and implementating these subjects. Basically, it needs to be done in-depth study in the form of content analysis. This research was conducted on content and learning English in SMP Negeri 5 Sigi. This study aims to find out 1) how many percentage of local content in English lesson material Class VII SMP in the curriculum 2013 revision 2016; 2) how to integrate local content in English subject matter in SMP Negeri 5 Sigi; 3) how the implementation of material with local content in English learning in SMP Negeri 5 Sigi, and; 4) how to integrate local content in effective and efficient English lessons in SMP Negeri 5 Sigi. The study used a qualitative descriptive approach with the method of collecting document studies, interviews, and observation. The research results are 1) the proportion of local content that can be integrated into English language learning material SMP is 95%; 2) the integrity of local content in English learning materials in SMP Negeri 5 Sigi can be found in the lesson plan; 3) implementation of materials with local content in English learning attached to KTSP, Syllabus, lesson plan and learning resources enrichment book.
Institutional Pluralism Sistem Peradilan Indonesia dan Kekuatan Negara di Era Globalisasi
Authors: Irawan Bambang 
Published: January 2020

This article comes from the argument saying that the main indicator for measuring a state’s power is based on its endurance survival. Borrowing the concepts developed by International Relations and Public Administration, this article aims to describe the concept of a state’s power and its relations to administrative setting. Traditionally, state’s power is measured by its ability to affect the environment (external), however, the contemporary trend suggests that state’s power is leaning more and more towards the state ability to serve the demand of its people(internal)One of the global issues concerns to the ability of a state to fulfill justice and security internally. In Indonesian context, its judicial system and institutions revolve around three main institutions, the Supreme Court, the Constitutional Court, and the Judicial Commission. The institutional reform of Indonesia's justice system is intended to maintain accountability and reflect an institutional pluralism model. However, the model does not necesarily create a high level of public confidence towards the Indonesian judicial system, and later, it will affect Indonesia’s survivability.
Keywords: Judicial System and Institutions of Indonesia, Institutional Pluralism, State’s Power, Survivability
Abstrak
Artikel ini bertitik tolak dari argumen yang mengatakan bahwa indikator utama dari kekuatan suatu negara adalah sejauh mana ia bisa menjaga eksistensinya (survival). Meminjam konsep-konsep yang dikembangkan dalam studi Hubungan Internasional dan Administrasi Publik, artikel ini bertujuan untuk mendeskripsikan konsep kekuatan Negara serta hubungannya dengan tatanan administratif dari suatu Negara tersebut. Jika secara tradisional kekuatan Negara sering kali diukur melalui kemampuan untuk memengaruhi lingkungan (eksternal), maka kecenderungan yang terjadi pada era kontemporer menunjukkan bahwa konsep kekuatan negara perlahan semakin bergeser pada penekanan terkait kemampuan Negara tersebut untuk melayani tuntutan masyarakatnya (internal). Salah satu isu global yang yang menjadi perhatian adalah kemampuan Negara untuk memenuhi rasa keadilan dan keamanan (order, justice dan security) di tengah masyarakat. Dalam konteks Indonesia, sistem dan lembaga peradilan berfokus pada tiga institusi yakni Mahkamah Agung, Mahkamah Konstitusi dan Komisi Yudisial. Reformasi kelembagaan sistem peradilan Indonesia dimaksudkan untuk menjaga akuntabilitas serta merefleksikan model institutional pluralism. Meski demikian, model tersebut tidak serta merta berdampak pada tingginya kepercayaan publik terhadap sistem peradilan Indonesia, dan pada gilirannya akan berpengaruh terhadap survivability Indonesia.
Kata Kunci: Sistem dan Lembaga Peradilan Indonesia, Institutional Pluralism, Kekuatan Negara, Survivabilitas
Penentuan Status Mutu Air Metode Storet DAS Kali Curah Macan
Authors: Hariono Budi , Anwar Saiful , Joko Wibowo Michael , Dyah Utami Merry Muspita 
Published: January 2020

The monitoring station of Curah Macan Watershed is located in Arjasa Village, Arjasa District, Situbondo Regency with 7o71'66 " at the South Latitude and 114o12'17" at the East Longitude. The aim research is to know the quality of water routinely, so that the water quality condition of river water body can be detected from the beginning. This is due to changes in land functions that have reduced water absorption function, erosion, sedimentation and industrial and household activities. Therefore, research on the analysis of the status of water quality especially in the Curah Macan watershed is very important to be done periodically in order to maintain its sustainability. The research using STORET method shows the water quality of Curah Macan watershed in the period of January - December 2017 for the quality of class I, II, III and IV has a score respectively -50; -28; -12 and -4 so that the water quality qualification is bad, moderate, moderate and good. Keyword : Kali Macan Watershed, Storet Method, Water Quality, Period January - December 2017
Produksi Lateks Pekat Melalui Proses Pendadihan Dengan Pengaturan Waktu Dan Kecepatan Penggetaran
Authors: Ersan Ersan , Edison Rachmad , Maryanti Maryanti 
Published: January 2020

Increasing concentrated latex production is the important things to supply rubber industries, and reduce imports. The quality of latex is evidently altered by shock during transportation, thus providing important information in improving creaming processes. The study aimed to find the duration and speed shaking in accelerating the formation of concentrated latex with creaming technique. The study was arranged factorialin Randomized Block Design with duration (24, 48, and 72 hours) and speed shaker (0, 150, 200, and 250 rpm). The observed wereprocessing time separation between latex and serum (hour), concentrated latex yield (%), total soluble content (%), dry rubber content, pH, colour, and the smell of latex. The results showed that the duration of vibration did not affect time separation between latex and serum, concentrated latex yield, total soluble content, and dry rubber content. The speed of vibration speeds up the processing time separation between latex and serum, affecting the yield and dry rubber content of concentrated latex. The combination of duration and speed of vibration affects the processing time separation between latex and serum. The fastest processing time separation is 32 hours on 48 hours of duration with 150 and 200 rpm speed vibration of orbital shaker.Â Keyword: concentrated latex, creaming, duration and speed vibration, orbital shaking
Formação permanente de professores
Authors: Soares Maria Perpétua do Socorro Beserra 
Published: January 2020

O presente artigo apresenta os resultados de uma pesquisa acerca da formação continuada de professores dos anos iniciais do Ensino Fundamental em uma escola da rede pública da cidade de São Paulo - SP e o objetivo geral é analisar os alcances e limites da formação continuada de professores para a prática pedagógica comprometida com a construção de uma escola democrática. O aporte teórico fundamenta-se na Pedagogia de Paulo Freire (2001, 2013a, 2015 e 2016), Imbernón (2009, 2010) e Saul (2010). A investigação é de natureza qualitativa de acordo com Chizzotti (2005), com estudo bibliográfico e pesquisa de campo. Os resultados da pesquisa revelam que há uma forte presença de dimensões da formação permanente, materializando princípios como a escuta, o diálogo, a participação e o movimento de ação-reflexão-ação, evidenciado nos documentos, entrevistas realizadas, observações, encontros de formação e reunião de pais e mestres.
RELATIONSHIP BETWEEN SERVICES QUALITY AND PATIENTS’ SATISFACTION IN OUTPATIENT WARD OF PETALABUMI GENERAL HOSPITAL OF RIAU PROVINCE
Authors: Resty Firda , Devis Yesica 
Published: January 2020

Improving service quality is a top priority in a hospital management. Quality health services could be appeared from five dimensions, namely reliability, responsiveness, assurance, empathy, and tangibles. Excellent patients’ satisfaction will be obtained if health services applied were in better quality. This research aim was to find out the correlation between service quality with patients’ satisfaction in outpatient unit of Petala Bumi General Regional Hospital of Riau Province. This was a quantitative study with cross sectional design. Sample were 96 patients which taken by accidental sampling. Data analyzed was bivariate with used Chi Square Test. The result obtained there were correlation reliability ( P value = 0,021, value of OR 3,000), responsiveness ( P value = 0,000, value of OR 5,432), assurance (P value = 0,018, value of OR 3,096), emphaty (P value = 0,004, value of OR 3,850), tangible ( P value = 0,010, value of OR 3,392) with patients’ satisfaction in outpatient unit of Petala Bumi GRH of Riau Province. It could be concluded that there was a relationship between service quality and patients’ satisfaction at the outpatient unit at Petala Bumi GRH of Riau Province. This result suggests to the Petala Bumi GRH on Riau Province to create a strategy and efforts to improve the quality of health services in order to patients’ satisfaction cloud be increased continually.
PENINGKATAN HASIL BELAJAR MENULIS CERITA FANTASI DENGAN MENGGUNAKAN METODE PAKEM SISWA KELAS VIII-C SMP NEGERI 5 TENGGARONG TAHUN PELAJARAN 2018/2019
Authors: Jumairi NFN 
Published: January 2020

This study aims to improve learning outcomes of class VIII-C students of SMP Negeri 5 Tenggarong, academic year of 2018/2019, in writing fantasy stories using the Pakem method. It was conducted in 3 (three) cycles and each of them consisted of planning, action, observation, and reflection. Based on the results, it can be concluded that the use of Pakem method in the learning of writing fantasy stories can improve the learning outcomes of class VIII-C students of SMP Negeri 5 Tenggarong in the academic year of 2018/2019.
Fintech and Islamic Finance-challenges and Opportunities
Authors: Irum Saba  , Rehana Kouser  , Imran Sharif Chaudhry  
Published: January 2020

Fintech is the merger of two terms: finance and technology. Islamic finance provides financial services to the customers in accordance to the rules and regulations prescribed by Shariah. As Islamic finance is growing by leaps and bounds since the last two decades, and so is FinTech, in the last decade. The main objective of Islamic finance is to enhance the economic growth in the society with the use of Shariah compliant financial solutions. Likewise, FinTech provides cost effective solutions for the companies and especially startups that help in the reduction of their costs and improvement in business processes. Financial industry is a very elusive yet important sector in the society, and hence heavily regulated by the regulators. The introduction of FinTech in countries, especially developing countries like Pakistan can help to boost economic growth but this will increase the workload of regulators as they must ensure stability of the financial system and to protect it from frauds/crises. Hence, proper monitoring by the regulatory authorities is crucial to avoid cyber-attack, data leakages and data theft as it can lead to misuse of the information. For the good results of FinTech, not only the users but the regulators have to be aware with the structure and functioning of the system and the regulations should be in place proactively. This paper focuses on the three main aspects namely: explaining the FinTech, opportunities for Islamic financial institutions and the challenges/issues faced by the institutions in implementing FinTech solutions. The paper also provides the current status of FinTech application globally and the potential in it to serve the poorer segments of society. The review of literature approach is used for the paper.
TASK-BASED LEARNING WORKSHEETS IN THE DEVELOPMENTOF MULTIPLE INTELLIGENCES
Authors: Orellana Mora Ximena 
Published: January 2020

This project proposes the use of Task-Based Learning worksheets which have been developed as a supplementary material based on the Our World through English 1 in order to improve students’ language skills by accessing multiple intelligences learners. Nineteen students in their eighth year of Basic Education at Cornelio Crespo Toral School participated in this study for fifteen months. Data is collected from a pre-test, a post-test, and a questionnaire. The results show the improvement of students’ language learning skills by 24.04%. At the end of the study, the participants developed a sense of motivation, awareness, and increased their language learning skills through the application of the Task- Based Learning worksheets. Teachers recognized the effectiveness of new strategies and techniques implemented in their classes by applying appropriate materials to improve learning skills based on dominant intelligences.
THE USE OF CLASSICAL MUSIC TO IMPROVE READING COMPREHENSION
Authors: Holguín Barrera Daniela 
Published: January 2020

This study focuses on an action research project related to the use of classical music to improve reading comprehension in a foreign language classroom at a university level in the town of Ambato, Tungurahua, Ecuador. The need for university students to improve reading skills in this society was analysed, due to the fact that young people have not developed reading habits, even in their mother tongue. This aspect was conside- red, as well as students’ results on reading exercises applied to them, before and after being exposed to the use of classical music in the language classroom, which were evaluated through a comparison between the different experiences revealed in the surveys applied to the students, and their grade reports. The conclusion highlights that there was a significant improvement in the academic performance of students when they felt comfortable in their classroom environment while classical music was played. Even though research has not yet proved scientifically that the use of classical music influences students to improve their reading comprehension in the language classroom, there are studies related to the use of classical music in education and the learning process, related to the topic of this study, which contributed to conclude that further research must be done in this specific area.
GRAMMAR VIDEO LESSONS TO FOSTER INDEPENDENT LEARNERS IN THE ENGLISH AS A FOREIGN LANGUAGE CLASSROOM
Authors: Lara Freire Martha , Escudero Orozco Gloria 
Published: January 2020

This research analyzes the impact of the implementation of the flipped classroom to improve the low development of cognitive skills in the stu- dents and to promote the autonomous learning in 30 English as a Foreign Language (EFL) students Level Four in the English Center at Escuela Superior Politécnica de Chimborazo through grammar video lessons. The proposal consisted of eight grammar video lessons based on the syllabus designed for this level. These videos became both: a valuable tool to foster independent learning and a strategy to flip the traditional classroom, which allowed additional time to work on practical activities in the classroom, considering that the theory was studied outside the classroom. The instruments applied in this research project are as initial survey, a satisfaction survey, a pre-test, and a post-test. The initial survey and the pre-test determined the necessity students had to consolidate their knowledge regarding grammar and apply those contents in a real life context. The post- test results revealed that there was a meaningful improvement in the level of grammar knowledge, which is demonstrated in the results analysis and interpretation. Once the study ended, the students concluded that the grammar video lessons are effective and useful to achieve independence in learning the English grammar rules. Students who were part of the intervention reached a level of autonomous learning which influenced mark- edly in the students grades as showed in the interpretation and analysis of the results. Additionally, students felt motivated because they had less “homework.” Thus, it is concluded that the grammar video lessons foster independent learning.
Dimensiones que influyen en el emprendedurismo por parte de los alumnos de la licenciatura en creación y desarrollo de empresas (LCyDE) de la UAEH
Authors: Aguilar-Lugo-Marino Juan J. 
Published: January 2020

El objetivo del presente trabajo es conocer qué tanta similitud tienen con otros países y regiones los motivadores que tienen los alumnos de la Licenciatura en Creación y Desarrollo de Empresas (LCyDE) utilizando el trabajo de Maruland, Montoya & Vélez (2019) donde ellos encuestaron a emprendedores de siete regiones y países con un instrumento de siete dimensiones; aplicando el instrumento a los alumnos la correlación más fuerte fue con los emprendedores de Singapur, más no con los emprendedores de América Latina..
El negocio electrónico como estrategia de marketing
Authors: Hernández Mendoza Jorge Martín Hernández Mendoza , Hernández Mendoza Sandra Luz , Olguín  Guzmán Edgar 
Published: January 2020

El impacto que presenta hoy en día el uso del internet en todo el mundo ha sido realmente arrollador, de una u otra forma todos recurren a esta herramienta con fines diversos y/o realizan negocios en línea, lo que conocemos como E-commerce o comercio electrónico. En particular, las pequeñas y medianas empresas (PyMEs), comerciales y de servicios, requieren del uso de estas tecnologías que abra sus posibilidades de crecimiento y sólido desarrollo, al incrementar y fortalecer sus capacidades que les permita fortalecer su posición en el mercado y consolidar su competitividad. El presente artículo describe una propuesta de estrategia mercadológica, surge como una inquietud para concentrar los elementos claves que intervienen en el establecimiento de estrategias de negocios de las PyMEs, apoyados en las herramientas de comercio electrónico basadas en Internet.
Review de modelos tandem aplicados
Authors: Hernandez-Hernandez Kevin , Hernández-Vital Guadalupe , Salvador-Valdivia Fernando , Cortés-Aquino Facunda , Hernandez Camacho Jorge 
Published: January 2020

En este ensayo se explica de una manera clara el modelo tándem, el origen de este modelo, así como también de su aplicación en el aprendizaje de idiomas extranjeros. Para el aprendizaje tándem de lenguas, se usan diferentes aplicaciones que permiten a los usuarios, aprender diversos idiomas como el inglés, el francés, el alemán, el italiano, etc., esto se logra mediante la conversación con personas cuya lengua nativa sea la que se quiere aprender. Entre las aplicaciones más usadas por la gente para la enseñanza de lenguas tándem son: HelloTalk, Speaky, Tandem Languaje Exchange, Hi uTandem y Lingvu por mencionar algunas.
Las tecnologías han tenido un gran impacto en el modelo tándem ya que a principio de sus aplicaciones este no era posible hacerse de manera internacional porque no había las herramientas necesarias para hacer comunicación con otro país en cualquier parte el mundo. La única manera de utilizar este modelo era necesario tener a una persona cerca, pero en la actualidad ya es posible hacerlo de manera internacional gracias a la ayuda de aplicaciones como las mencionadas anteriormente.