bluuebunny/crossref_metadata_2025_split huggingface dataset:
Italian bank crisis: flexible application of BRRD rules, or a bailout in disguise?
Authors: Famfollet Jan , Sankotová Eliška 
Published: June 2020

Abstract
The economic and financial crisis of the year 2008 highlighted the need for banking sector regulation via the creation of the banking union. The Bank Recovery and Resolution Directive (BRRD) represents an important milestone in the formation of the banking union. It is supposed inter alia to replace the existing practice of bailing out failing banks by the opposite principle of bail-in, which makes the bank recapitalized from the internal resources at the detriment of investors and creditors. However, the Italian solution of handling its failing banks took advantage of existing loopholes in the new regulatory system. Eventually, it went against the spirit of the new rules by deploying taxpayers’ money to deal with the banks’ failure. This article evaluates the Italian approach and contemplates the adequacy of the new rules-based system by comparing its potentially beneficial room for flexibility with alleged malfunction and unreliability. Finally, it discusses the potential impact of the Italian approach on the further process of completing the banking union, in particular the establishment of its last pillar, the common deposit guarantee scheme.
The Effect of Economic Conditions on Accounting Conservatism under IFRS in Europe
Authors: Cerqueira Antonio , Pereira Claudia 
Published: June 2020

Abstract
We analyse in detail conservative accounting practices in seventeen European countries, taking into account institutional factors. In addition, we examine the impact of IFRS adoption and the influence of changes in economic conditions on conditional conservatism. Specifically, we study the level of accounting conservatism before and after IFRS adoption detailing for the pre and crisis period and post-crisis period surrounding the 2007/2008 financial crisis. Our findings are consistent with a conservative accounting practice in Europe as a whole and in each country individually. Besides, opposite to that expected, the results provide evidence of more conservative accounting practice in Anglo-Saxon countries, but we find no significant differences in conservatism in Nordic countries. Another finding is a significant decrease in the level of conservatism after IFRS adoption. Regarding the joint impact of IFRS adoption and economic conditions, we find a decrease in conservatism in the pre and crisis period, followed by a substantial increase in the post-crisis period. Our results seem to be in line with the positive accounting theory when suggesting that conservatism plays a fundamental role as corporate governance and efficient contracting mechanism between managers and other stakeholders of the firm. Furthermore, the results suggest that the flexibility provided by IFRS allows adjusting the level of conservatism when economic conditions change.
Assessment of the Degree of Danger Posed by In-flight Contingencies When Exposed to Adverse Factors Affecting the Aircraft
Authors: Temjašovs Arsenijs , Tereščenko Jevgēnijs , Šestakovs Vladimirs , Kulešovs Nikolajs , Koruba Zbigniew 
Published: June 2020

AbstractAbnormal situations in flight arise when an aircraft in normal flight mode is exposed to one or more unfavourable factors. Therefore, such situations have a pronounced random nature. To assess the degree of danger of contingencies, it is convenient to use the Airworthiness Standards governing the list of situations and probability of their occurrence in flight. The degree of danger can be determined from the assumption that during the life of the aircraft each of the four contingencies will give the same level of risk. By combining all contingency situations with their normalized indicators and using this assumption, we can quantitatively determine their degree of danger (risk level) in the form of probabilistic indicators.
On the comprehension of metonymical expressions by Arabic-speaking EFL learners: A cognitive linguistic approach
Authors: Zibin Aseel , Altakhaineh Abdel Rahman Mitib , Hussein Elham T. 
Published: June 2020

AbstractThis study aims to examine the comprehension of L2 metonymies by Arabic-speaking EFL learners and to investigate the extent to which the participants’ L1 conceptual and linguistic knowledge of metonymies can affect the processing of L2 metonymies. A comprehension task was administered to elicit data, and the results showed that the participants encountered various degrees of difficulty comprehending different types of metonymies. Though metonymy has been regarded as a universal cognitive device, numerous factors can collaborate to hinder its comprehension process. The researchers argued that the non-conventionality of conceptual metonymies, the non-compositional nature of metonymy processing, the lack of direct exposure to metonymy as a cognitive referential device in L2, and the differences between L1 and L2 possibly contributed to the participants’ faulty answers on the administered test. The study concluded with a set of pedagogical implications and recommendations for further research studies.
Legal and Policy Framework for Renewable Energy and Energy Efficiency Development in Vietnam
Authors: Dung Tran Viet 
Published: June 2020

Abstract
Vietnam has experienced an economic growth accompanied by increasing energy demand and inadequate supplies. Like most developing countries, the increased inefficient use of energy in Vietnam leads to increased greenhouse gas emissions and high energy costs for consumers. Also, the traditional sources of energy are not sufficient to satisfy the demand of the economic sectors.
With the negative impact of climate change on water resources and the depletion of coal, oil and gas reserves, Vietnam must diversify and integrate other forms of renewable energies into its energy mix. The efficient use of renewable energy resources can boost economic development. Thus, the policies for endorsing renewable energies and energy efficiency are playing a vital role in ensuring the sustainable development for Vietnam’s future. This paper examines the legal and policy framework influencing the deployment of renewable energies and energy efficiency in Vietnam. The paper also attempts to identify major barriers to a large scale deployment of renewable energies and energy efficiency technologies and offers some possible solutions.
Respons psikososial dan kesejahteraan psikologis pasien filariasis di Kota Ambon
Authors: Reasoa Melany S. , Ranimpi Yulius Y. , Kurniasari R. Rr. Maria D. , De Fretes Fiane 
Published: June 2020

Filariasis (kaki gajah) merupakan penyakit tropis yang sangat umum terjadi di beberapa daerah di Indonesia. Filariasis disebabkan oleh penularan mikroorganisme melalui gigitan nyamuk. Meskipun filariasis tidak mengakibatkan kematian, kecacatan yang ditimbulkan dapat berdampak pada tekanan psikologis penderita, seperti: depresi, kecemasan, demotivasi, serta melemahnya produktivitas dan minat sosial. Respons psikososial penderita dapat berupa pemikiran negatif dan positif. Pemikiran positif ini mampu mengarahkan penderita untuk mencapai kesejahteraan psikologis. Tujuan penelitian ini ialah untuk mendeskripsikan respons psikososial dan kesejahteraan psikologis (well-being) pada pasien filariasis. Penelitian ini menggunakan wawancara mendalam terhadap dua partisipan yang direkrut melalui teknik purposive sampling. Hasil penelitian ini terangkum dalam empat kategori, yaitu: 1). tidak dikucilkan, 2). optimis, 3). dampak negatif, dan 4). hubungan sosial. Dari studi ini, dapat disimpulkan bahwa kecacatan yang dialami partisipan akibat filariasis mengakibatkan dirinya bergantung terhadap orang lain serta mendapat perlakuan negatif dari lingkungannya. Meskipun demikian, kesejahteraan psikologis yang dicapai partisipan dipengaruhi oleh kondisi bahwa ia tidak dikucilkan oleh lingkungan keluarganya sehingga memunculkan rasa optimis dan minat sosial. Hal itu memotivasi partisipan untuk terus menjalin relasi sosial dengan lingkungan yang lebih luas.
Work-related upper limb disorder and cervical stenosis
Authors: Harbi Khalid Hamad Al , Tabassum Lubna , Kanwal Satti Naureen 
Published: June 2020

Background:
This is an account of a patient working in an ophthalmology clinic in a tertiary care hospital, Riyadh, who initially presented with work-related musculoskeletal disorder of the upper limb. The primary complaint was pain in the right shoulder and arm for the past 6 months. She was diagnosed with tenosynovitis of the upper limb on the first presentation, but later investigations revealed cervical stenosis.

Case Presentation:
A 42-year-old Indian female nurse, working in ophthalmology outpatient clinic at a university hospital in Riyadh, Saudi Arabia, presented with the complaints of pain in the right shoulder and arm for the past 6 months. She was transferred to another area with less work load and reduced exposure to occupational work manual exertion and sustained awkward exposure. The symptoms improved after 6 months of her transfer to the current unit.

Conclusion:
Although the initial symptoms were in favor of work-related upper limb musculoskeletal disorder, the nature of symptoms led to extensive workup, magnetic resonance imaging, diagnosis of cervical stenosis, and referral to orthopedics and neurology for further management.
Repatriation of self-initiated expatriates: expectations vs. experiences
Authors: Ellis David R , Thorn Kaye , Yao Christian 
Published: June 2020

<p>Purpose: While there is a burgeoning literature on self-initiated expatriates (SIEs), the emphasis has been on expatriation not repatriation. The purpose of this paper therefore is to explore how repatriating SIEs perceive the experience of repatriation compared with their pre-repatriation expectations. Further, we examine the seminal work of Black et al. (1992) in the light of current day realities.</p>
<p>Design/methodology/approach: This qualitative research draws on interviews with SIE New Zealanders returning home. It is an exploratory longitudinal study, based on interview data collected prior to (n = 32), and after (n = 27) repatriation, comparing expectations and experiences of repatriation. </p>
<p>Findings: Findings show that there is a strong level of congruence between the expectations of the return and their experience of repatriation. This congruence eases the transition and mitigates the impact of reverse culture shock. We revise Black et al.'s framework of repatriation adjustment to more accurately reflect the expectations and experiences of repatriating SIEs, recognising the importance of individual agency and the impact of today's technological advances on repatriation.</p>
<p><br></p>
<p>Research limitations/implications: The contributions of this paper include clarification of repatriating SIEs. Further, through the revision of the framework, we identify new areas of research that would aid our understanding of repatriating SIEs and lead to the development of a more detailed model. We highlight the interplay between variables showing how these might mitigate the shock of repatriation. </p>
<p>Originality/value: Repatriation is an under-researched phase of the SIE, and this study provides empirical data that contributes to our understanding of the construct. Black et al.'s framework of repatriation adjustment is revised in the context of contemporary SIE, highlighting the holistic nature of self-initiated expatriation and repatriation, viewing the events not as discrete, but as a continuum of time.</p>
ANALISIS KEMAMPUAN GURU DALAM MEMANFAATKAN MEDIA BEBASIS KOMPUTER PADA PEMBELAJARAN DI SEKOLAH DASAR
Authors: Adlin Adlin 
Published: June 2020

Guru dalam menyampaikan materi memerlukan alat bantu perantara agar proses penyampaian materi lebih mudah dan tepat sasaran. Adapun cara tersebut yaitu dengan menggunakan media pembelajaran. Salah satu media pembelajaran yang dapat digunakan guru dalam pembelajaran yaitu media berbasis komputer. Tujuan dari penelitian ini adalah mengetahui kemampuan dan pengetahuan guru dalam menerapkan media pembelajaran berbasis komputer, kendala dan upaya yang dilakukan guru dalam menerapkan media tersebut. Jenis penelitian ini adalah penelitian deskriptif dengan pendekatan kualitatif. Penelitian ini dilaksanakan di Sekolah Dasar Nusaharapan Permai, Kelurahan Katimbang, Kecamatan Biringkanayya, Kota Makassar. Kemudian teknik pengumpulan datanya dengan menggunakan observasi, wawancara, dan dokumentasi. Hasil penelitian ini menggambarkan guru-guru sudah mampu menerapkan media berbasis komputer. Guru sudah terampil dalam memanfaatkan sarana teknologi dan mengembangkan materi menjadi produk media berbasis komputer yang menarik, dan mudah diaplikasikan dalam pembelajaran. Tidak ada hambatan yang berarti bagi guru dalam menerapkan pembelajaran berbasis komputer. Upaya yang dilakukan guru yaitu dengan pengembangan diri melalui pelatihan dan pemanfaatan sarana dan prasarana teknogi yang sudah disediakan oleh sekolah.
Kreativitas Visual Pada Desain Poster Iklan Komersial Karya Mahasiswa
Authors: Irfan Irfan , Jalil Jalil , Satriadi Satriadi 
Published: June 2020

Kreativitas visual adalah kemampuan memilih dan mengolah visual menarik yang akan digunakan untuk kebutuhan tertentu. Visual merupakan salah satu unsur penting desain grafis, visual memiliki fungsi sebagai penyampai dan penguat pesan dalam iklan, visual dapat berupa gambar manual, hasil foto, ilustrasi gabungan manual dan digital, bahkan dapat berupa rekayasa font. Untuk memahami lebih mendalam bagaimana kreativitas visual dimanfaatkan dalam iklan poster media cetak, maka perlu dilakukan penelitian. Penelitian ini merupakan penelitian deskriptif kualitatif yang menjelaskan tentang penggunaan jenis visual pada desain iklan poster komersial karya mahasiswa Desain Komunikasi Visual yang memprogramkan mata kuliah periklanan 1. Penelitian ini bertujuan untuk mengetahui jenis visual apa saja yang paling dominan digunakan oleh mahasiwa pada iklan poster komersial, dengan demikian dapat ditemukan karakteristik dan tingkat kreativitas visual yang menjadi kecenderungan pada tugas desain iklan poster komersial mahasiswa. Penelitian menggunakan pendekatan estetik dengan analisis data menggunakan sistem interaktif Miles dan Huberman. Hasil penelitian menunjukkan bahwa pada umumnya visual yang digunakan telah memenuhi kaidah estetik dan fungsional sebagai media pemberi informasi, ditinjau dari aspek kreativitas dan kaitannya dengan ajakan berimajinasi bagi pelanggang, visual yang digunakan belum menawarkan kreativitas yang mumpuni, sebab masih membatasi diri pada visual produk saja tanpa melibatkan visual penunjang seperti model yang lebih dapat membangkitkan keinginan karena adanya figur yang dilihat sebagai sebuah testimoni yang menarik.
CURRENT STATE AND PROJECTIONS OF THE MARITIME TRANSPORT SECTOR FOR ECONOMIC DEVELOPMENT IN IRAQ
Authors: Aljawareen Adnan Farhan 
Published: June 2020

The transportation sector plays a critical role in balanced economic and regional development, as well as affording a great deal of influence on national integration into the world economic market.
This paper studies current trends in the maritime sector in Iraq and presents some recommendations to improve maritime transport and ports’ efficiency in order to enhance economic development.
Various problems and obstacles faced by the ports of Iraq, which have piled up during the last three decades, acted as a major setback in its underdevelopment and weakened its functional capacity, and limited its role in economic development.
Therefore, the government should formulate policies that would encourage foreign and private participation in the maritime sector of the economy.
Mahlep (Prunus mahaleb) meyvesinin kuruma kinetiği ve renk değişimi
Authors: POLATCI Hakan , TAŞOVA Muhammed , ERGÜNEŞ Gazanfer , KIRMIK Gülşen 
Published: June 2020

Dış kabuk yapısının oldukça ince olması bünyesindeki nemin dışarıya kolay bir şekilde çıkmasına sebep olmakta ve kullanım anına kadar bozulmadan saklanması zorlaşmaktadır. Bu çalışmada, mahlep meyvesi etüv ve mikrodalga kurutucuda kurutularak kuruma modelleri ve renk kalitesi belirlenmiştir. En uzun kurutma işleminin 93 saat ile gölge ortamında ve en kısa kurutma işleminin ise 42.5 dakika ile mikrodalga kurutma yönteminde olduğu tespit edilmiştir. En uygun ince tabakalı kuruma modelinin belirlenmesi için alınabilir nem oranı değerleri 5 farklı eşitlikte işlenerek, tüm model ve yöntemler arasında Alibaş ve Wang Sing modellerinin en uygun olduğu bulunmuştur. Mikrodalga kurutma yönteminde elde edilen verilerin diğer uygulamalara göre daha iyi olduğu istatistik analizler sonucunda belirlenmiştir. Çalışma sonucunda ortalama kuruma süresi ve renk değerleri açısından mahlep meyvesinin mikrodalga yönteminde kurutulmasının diğer yöntemlere göre daha uygun olduğu anlaşılmıştır.
EFEKTIVITAS PENYAMPAIAN SPT TAHUNAN WP OP MELALUI e-FILLING TERHADAP TARGET PENERIMAAN SPT TAHUNAN PADA KANTOR PELAYANAN PAJAK PRATAMA MATARAM TIMUR
Authors: Rahayu Ningsih  , Manan Abdul 
Published: June 2020

Peranan pajak sangat penting dalam melaksanakan pembangunan dan meningkatkan kesejahteraan bagi seluruh rakyat Indonesia.Denyut nadi pembangunan di Indonesia bersumber dari APBN yang sebagian besar di topang dari penerimaan melalui sektor Perpajakan.Berdasarkan data APBN tahun 2018, pendapatan negara mencapai 1.894,7 triliun, dari jumlah tersebut sebesar 75% bersumber dari penerimaan perpajakan (DJP.Nusra,2018).Untuk meningkatkan penerimaan pajak, pemerintah mengeluarkan salah satu kebijakan pelaporan dan penyampaian Surat Pemberitahuan (SPT) dengan system e-filin, yaitu suatu cara penyampaian SPTsecara elektronik yang dilakukan secara online dan real time.Sistem e-filling ini diharapkan membantu memangkas biaya dan waktu yang dibutuhkan wajib pajak untuk mempersiapkan,memproses,dan melaporkan SPT ke kantor pelayanan Pajak secara benar dan tepat waktu (Anonim, 2018)
Praktek Kerja Lapangan (PKL) ini bertujuan untuk 1) mengetahui target dan realisasi Penyampaian SPT Tahunan dengan adanya e-Filling pada Kantor Pajak Pratama Mataram Timur, dan 2) mengetahui efektivitas penyampaian SPT Tahunan melalui e-Filling di Kantor Pelayanan Pajak Pratama Mataram Timur. Hasil PKL menunjukkan bahwa, 1) Secara umum target dan realisasi penerimaan SPT Tahunan terus meningkat dalam 3 tahun terkhir namun capaianya menunjukkan ada penurunan dari tahun 2017 ke 2018 yaitu dari 113,87 menjadi 99,60% sedangkan tahun 2018 ke 2019 capaiannya meningkat menjadi 105,10%. 2) selama tiga tahun terakhir (2017, 2018 dan 2019) penyampaian SPT Tahunan melalui e-Fillingsebagai berikut: a) pada tahun 2017 dinyatakan sangat efektif dengan persentase penerimaan SPT Tahunan WP OP tahun 2017 sebesar 113,88 %; b) Pada tahun 2018 penyampaian SPT Tahunan melalui e-Filling sebesar 99.60%, dengan katagori efektif; c) tahun 2019 penyampaian SPT Tahunan WP OP melalui e-Filling mengalami peningkatan menjadi 105.10% atau termasuk dalam kriteria sangat efektif.
Tecnología blockchain en cadenas de suministro; mito, realidad o proyección
Authors: Enriquez García Hugo César 
Published: June 2020

<p>El objetivo del artículo es entender el fenómeno de la tecnología Blockchain en las cadenas de suministro, y determinar si a esta tenido un impacto real, si solo es una moda derivada por las criptomonedas, o bien si esta tecnología se proyecta como una herramienta fundamental para la operación y gestión optima de una cadena de suministro. Los métodos llevados a cabo fueron una revisión de literatura de varios estudios que destacan la inserción de la tecnología Blockchain para la gestión de la cadena de suministro. Asimismo un análisis Bibliométrico con la base de datos de Scopus donde se demuestra una tendencia de publicaciones de artículos de investigación que consideran la utilización de Blockchain para la gestión cadena. Finalmente se concluye que la tecnología Blockchain pasó de ser mito a una realidad en ejecución en cadenas de suministro, sobretodo en cadenas alimentarias, de hecho es debido a la urgencia que existe entre productores, minoristas y gobiernos en proveer inocuidad y reducir el fraude alimentario, sin embargo, para su ejecución existen algunas barreras y restricciones geográficas, de mercado y en la industria que se deben sobreponer a fin de una ejecución exitosa a lo largo de toda la cadena.</p>
Sinema Filmlerinde Estetik Haz, Bellek Ve Özneleştirme İlişkisi: "Brand New Testament" Filminin Ontolojik Analizi
Authors: ULUTAS Selcuk 
Published: June 2020

Sanat, insanlık tarihinin mücadele alanlarından birisidir. İmgesel alanda devam eden bu mücadeleye 19. yüzyılın sonlarından itibaren sinemanın da dâhil olduğunu biliyoruz. Estetik bir objenin, estetik bir süjenin bedeni üzerindeki etkisini ise bahsedilen imgesel mücadele alanında "estetik haz" kavramı ile tanımlamaktayız. Estetik haz kavramının anlaşılır olması ve üzerinde felsefi bir tartışmanın yapılabilmesi ise ontolojik açıdan estetik objenin bir bilgi nesnesi olarak kabul edilmesi ile ilgilidir. Bu kabul sonrasında estetik objenin, estetik süje üzerinde yaratacağı tasarlanmış bir etkiden söz etmeye başlayabiliriz. Bu çalışmada estetik hazzın sanatçı tarafından tasarlanmış düşüncelerle meydana getirilmek istenen bir duygulam olduğu ifade edilmektedir. Estetik haz kavramı, genel haz kavramının tanımlarını bir hayli aşarak toplumsal alanda özneler üzerinde yaratılan çok boyutlu bir etkiyi anlatmaktadır. Bu bağlamda çalışmanın amacı estetik hazzın varoluşunun, bellek ve özneleştirme kavramları ile ilgisini ortaya koymaktır. Çalışmanın son kısmında ise "Brand New Testament" isimli film, estetik felsefesi ve estetik haz kapsamında değerlendirilmiştir. Değerlendirmede kullanılan yöntem estetik objelerin varoluşlarının anlaşılması için tercih edilen ontolojik analizdir. Bu yöntemle filmin yönetmeninin oluşturduğu kasıtlı imgeler üzerinden yani ön ontolojik tabaka vasıtasıyla tasarımdaki bellek ve özneleştirici unsurlar ortaya çıkarılmak istenmektedir.