bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Effects of Independent Audit Committee on the Accounting Policy Decisions of Nigerian Firms
Authors: Isa Muhammad Aminu 
Published: November 2019

Purpose: The study examines the effects of the independent audit committee on the accounting policy decisions of firms. Managers use their discretion in accounting decisions against the interests of shareholders. Independent audit committees are relied upon by the shareholders for monitoring.
Design/Methodology/Approach: Data were generated from the financial reports of the sampled firms and a model similar to Bowen DuCharme and Shores (1995) and Jackson, Xiaotao and Cecchini (2009) was used to estimate the predictive capacity of the independence audit committee in the process.
Findings: It was found that the firms predominantly decided on income increasing policies but did not find any significant evidence that independence audit committee monitoring is effective on accounting decisions.
Implications/Originality/Value: The firms set up audit committees not because they rely on them for effective monitoring but to fulfil statutory requirement of CAMA 2014, as amended. This conclusion is consistent with the view of Menon and Williams (1994). This evidence extents the literature of accounting choice in relation to the role of audit process.
Fungsi Pengawasan DPRD Riau: (Dilema Kepentingan Partai Politik dan Kepentingan Publik)
Authors: Syahid Mar 
Published: November 2019

Abstract: The supervision function of Riau DPRD becomes stronger since otonomy has been ratified. Unhappily, the strength his of tenre directed to infiltrate the political party interest. In the after mach, the role of DPRD is n’tinan optimal fashion because it’strapped in transactiona lpolitics, which bets political party interst with public interest. Researcher, by using descriptive- analysis method, describes and analyzes the problem to look for the solution. As aresult, the supervision function of Riau DPRD on public interestis in poor support by asystem that be in dsover the legislators. Besides that, as the initiators of public policy, the legislators of tenignore the public interest, and will helda brieffor public if the rearedemons trant agitations and mass media issues tha tblow up the irwrong policies.
The Study of Using Introduction Themselves and Their Families Conversations in Teaching Speaking of 3rd Class Students of Elementary School
Authors: Pratiwi Veronika Unun , Nurnaningsih Nurnaningsih , Arianti Arin 
Published: November 2019

Speaking skills in English is a very important skill in general communication. This skill is needed even since school age children. SD Negeri Jombor 03 Bendosari Sukoharjo is located in Jombor sub-district, Bendosari sub-district, Sukoharjo regency, which has students with relatively low English speaking ability. This is evidenced from the document a student's grade is relatively lace that obtained by the researchers through observation.The purpose of this study is to provide convenience for students of SD Negeri Jombor 03 Bendosari Sukoharjo to improve their speaking skills, especially to introduce themselves and their families. The method used by researchers is practice individually, in pairs, and in groups. This method provides an opportunity for students to be more active and expressive to express ideas, and bring up peer tutors to reduce the tension or pressure that obtained indirectly in a foreign language learning. In addition to the planned method, researchers also made use of LCD media and letter cards along with plastic boards to help students more easily absorb the material. This media was contributed quite a lot.The students feel happy, enthusiastic and more expressive in accepting the material provided.The researchers obtained the data by field observations, then the researchers made other instruments such as questionaire sheets, pretests and evaluations. The results of this study are quite significant. The students was increased by 30.66% than of the results of the pretest and posttest. This method is expected to be carried out elsewhere so that the benefits can be felt in the wider community.
Perbedaan Penggunaan Antikoagulan K2EDTA DAN K3EDTA Terhadap Hasil Pemeriksaan Indeks Eritrosit
Authors: Wahdaniah Wahdaniah , Tumpuk Sri 
Published: November 2019

Abstract: Routine blood examination is the earliest blood test or screening test to determine the diagnosis of an abnormality. Blood easily froze if it is outside the body and can be prevented by the addition of anticoagulants, one of which Ethylene Diamine Tetra Acetate (EDTA). Currently available vacuum tubes containing EDTA anticoagulants in the form of K2EDTA and K3EDTA. K3EDTA is usually a salt that has better stability than other EDTA salts because it shows a pH approaching a blood pH of about 6.4. The purpose of this research is to know the difference of erythrocyte index results include MCH, MCV and MCHC using K3EDTA anticoagulant with K2EDTA. This research is a cross sectional design. This study used venous blood samples mixed with K2EDTA anticoagulant and venous blood mixed with K3EDTA anticoagulants, each of 30 samples. Data were collected and analyzed using paired different test. Based on data analysis that has been done on MCH examination, p value <0,05 then there is a significant difference between samples with K3EDTA anticoagulant with K2EDTA to erythrocyte index value. Then on the examination of MCV and MCHC obtained p value <0.05 then there is no significant difference between samples with K3EDTA anticoagulant with K2EDTA to erythrocyte index value.Abstrak: Pemeriksaan darah rutin merupakan pemeriksaan darah yang paling awal atau screening test untuk mengetahui diagnosis suatu kelainan. Darah mudah membeku jika berada diluar tubuh dan bisa dicegah dengan penambahan antikoagulan, salah satunya Ethylene Diamine Tetra Acetate (EDTA). Dewasa ini telah tersedia tabung vakum yang sudah berisi antikoagulan EDTA dalam bentuk K2EDTA dan K3EDTA. K3EDTA biasanya berupa garam yang mempunyai stabilitas yang lebih baik dari garam EDTA yang lain karena menunjukkan pH yang mendekati pH darah yaitu sekitar 6,4. Tujuan dari penelitian ini adalah untuk mengetahui perbedaan hasil indeks eritrosit meliputi MCH, MCV dan MCHC menggunakan antikoagulan K3EDTA dengan K2EDTA. Penelitian ini merupakan penelitian dengan desain cross sectional. Penelitian ini menggunakan sampel darah vena yang dicampur dengan antikoagulan K2EDTA dan darah vena yang dicampur dengan antikoagulan K3EDTA, masing-masing sebanyak 30 sampel. Data dikumpulkan dan dianalisis menggunakan uji beda berpasangan. Berdasarkan analisis data yang telah dilakukan pada pemeriksaan MCH didapatkan nilai p < 0,05 maka ada perbedaan yang signifikan antara sampel dengan antikoagulan K3EDTA dengan K2EDTA terhadap nilai indeks eritrosit. Kemudian pada pemeriksaan MCV dan MCHC didapatkan nilai p < 0,05 maka tidak ada perbedaan yang signifikan antara sampel dengan antikoagulan K3EDTA dengan K2EDTA terhadap nilai indeks eritrosit.
Effect of anodization treatment on the mechanical properties and fatigue behavior of AA2017-T4 aluminum alloy Al–Cu–Mg1
Authors: Debih Ali , Ouakdi El Hadj 
Published: November 2019

Abstract
Aluminum alloy 2017, as one of the aluminum alloys which are used in aircraft structures, is a precipitation-hardened and anodized material. It was heat treated to the natural aging condition (T4). An electrolyte containing sulfuric acid and chromic acid (SCA) was used for anodization treatment of the AA 2017 T4 alloy. The present work investigates the effect of anodized film of 7 μm in thickness on hardness, mechanical strength and fatigue behavior of the alloy. The results showed that the ultimate strength, yield strength and hardness of the heat treated alloy increased by 96, 98.5 and 7.6 % respectively as compared with that of the untreated one. Similar results showed that the hardness of the anodized specimen increased by 12.5 % with a slight decrease by 1.9 and 4.6 % in tensile ultimate and yield strengths respectively as compared with that of the unanodized one. The anodized film affects the fatigue behavior under the rotating–bending fatigue test of R = –1. The effect of anodized film on fatigue lifetime at low and high stress levels is discussed.
Effect of in-situ formation of AlP on solidification of hypereutectic Al–Si alloy
Authors: Chen Shuying , Zhang Lei , Yue Xudong , Chang Guowei 
Published: November 2019

Abstract
The effects of in-situ AlP formation on the solidification process of an Al-20 %Si alloy were studied by examining the change law of the solidification microstructures after the addition of Cu–P alloy to the melt and stirring. During the early stage of stirring, the eutectic Si was clearly refined and Si mainly existed in a point-like shape. During the middle stage of stirring, the typical eutectic microstructure disappeared, and the microstructure consisted of fine primary Si uniformly distributed in the α matrix. Many AlP precipitates with sizes near the critical nucleation radius of primary Si were formed after the Cu–P alloy was dissolved in the Al-20 %Si alloy and stirred. These AlP precipitates became the nuclei of the primary and eutectic Si. The Si-poor layers around the primary Si provided the conditions necessary for the precipitation of the primary α phases when the primary Si grew. For finer primary Si, the distance between the primary Si was reduced, and lower temperature facilitated the formation of a complete α loop or continuous α phases around the primary Si. During the eutectic reaction, the ultrafine AlP caused the eutectic Si phases to nucleate alone and grow; the eutectic α phases grew based on the primary α phases, which resulted in the formation of divorced eutectic microstructures.
Effect of heat treatment and extrusion on wear properties of AZ91-Pr alloy
Authors: Li Ning , Yan Hong 
Published: November 2019

Abstract
The effects of extrusion and T6 heat treatment on the microstructure of AZ91-Pr alloy and its wear properties under different applied loads were investigated. The extrusion refined the grains by dynamic recrystallization and grain breakage. The T6 heat treatment resulted in a more uniform distribution of β-Mg17Al12. Compared with the as-cast alloy, the hardness of the extruded alloy was increased by 18.8 %, and the T6 heat-treated alloy was increased by 58.4 %. The wear rate and friction coefficient of the three alloys increased with load. Under the same conditions, the values of the alloy after T6 treatment are the lowest and the values of the as-cast alloy are the highest. Abrasion and delamination were the wear mechanisms at the load of 30 N, and delamination and oxidation were the wear mechanisms at the load of 60 N. The wear mechanisms at 90 N load were plastic deformation and delamination.
ALGORITHMIC AND SOFTWARE OF THE COMPUTER SYSTEM FOR THE SELECTION OF OPTIMAL QUANTITY OF NATURAL GAS OPERATING PARALLEL WORKERS
Authors: Gorbijchuk M. I. , Bila O. T. , Pashkovskyi B. V. , Lazoriv N. T. 
Published: November 2019

In connection with reduction of volumes of transporting of gas through the gas-transport system of Ukraine the issue of the day is the rational loading of the compressor stations taking into account the technical state of gascompressor units. The mathematical model was developed in the article on principles of fuzzy logic, that gave an opportunity to define the technical state of gascompressor units that are working in parallel taking into account such parameters as the productivity of supercharger, expense of fuel gas, pressure and temperature on an entrance, pressure and temperature on the exit of centrifugal supercharger, temperature of products of combustion on an exit from the turbine of LP, frequency of rotation of shaft of the supercharger, temperature and pressure of environment, vibrospeed and vibroacceleration, speed of accumulation product of triggering in agile olive, concentration oxide nitrogen and carbon in exhaust-gas.
The expense of fuel gas, that is measured by facilities of regular automation, depends on many factors such as atmospheric pressure, ambient temperature, physical and chemical properties of fuel gas, technical state and type of turbo-engine. All that grounds to consider the expense of fuel gas an unclear value. Experimental researches on the base of Bohorodchany compressor station showed, that unclear value the "expense of fuel gas" has Gauss function of belonging. Therefore the task of choice of optimal amount of aggregates working in parallel is formalized as a task of integer of the linear programming, the criterion of optimality in that is a cost of fuel gas that consumes the compressor station taking into account the technical state of gascompressor units and unclearness of expense of fuel gas.
Efficiency of the worked out method is confirmed by calculations that are based on industrial data received during exploitation of Bohorodchany compressor station.
Participation of the Public in Central and Local Governance: Principles, Statistics and European Experiences for Ukraine
Authors: Semianovskyi V. М. 
Published: November 2019

Issues of the effective participation and cooperation of the civil society in power bodies have been a central social problem of the globe in the latest times. Although theoretical issues of participatory governance have been well developed and widely implemented, e. g. in business sector, cooperation of Power and Community pose a serious problem in the world and Ukraine in particular. The effectiveness of cooperation between Power and the civil society is downgraded by the issue the current condition of both parties, the quality of their work and their mutual trust. Also, it needs to be born in mind that this problem is a part of the triangle Power – Society – Business, and that the external environment has significant impact in the conditions of globalization.
Given the Ukrainian context, it should be considered that the power system here was inherited from the Soviet Union. It is incompatible with the present-day realities, and its reform has been so far ineffective. The data from the State Statistics Service of Ukraine (SSSU) show the vast numbers of officials in local governance and central power bodies, picked up in industry-like administrative departments. The bulky apparatus of public governance being streamlined on the problem solution process in economic industries, social problems, not mentioning the ones of individual humans, can be looked at only before elections.
On the other hand, according to SSSU, Ukraine has a network of rather diverse public organizations, but their total number is small. According to Eurostat, quantitative and qualitative parameters of the civil society in Ukraine lag far behind the European ones. A diversity of goals, weak consolidation of efforts, resources and methods for solving the most important problems are factors complicating the cooperation between Power and Community.
Theoretical and practical aspects of the problem related with cooperation of Power and the civil society have been elaborated in Europe since long. Advanced principles and various technologies for its solution have been proposed and implemented. The first typology of the public participation in form of “public participation staircase” was admittedly made by researcher Sh. R. Arnstein. She broke the staircase into the three levels: non-participation, symbolic participation, public power. To boost the effectiveness of collaborative action, the European community has elaborated the Code of recommended norms for the participation of the public in taking public decisions. In fact, this technology is the standard of cooperation between Power and Community in Europe.
The need for reform of the system for cooperation of power bodies with the civil society in Ukraine by use the European experience of cooperation is substantiated. The issues of goals, principles, methods and phases of cooperation between the power and the society, their advantages and drawbacks are highlighted.
The Investment Security of the Country: Strategic Goals and Support Mechanisms
Authors: Bondaruk T. H. , Bondaruk O. S. 
Published: November 2019

It is justified that scientific studies of economic security at country level gain higher importance in the conditions of transformation. The processes concerned with the investment security are gaining special significance, because it is an important condition for the sustainable development of a country. An econometric assessment of the data on incoming foreign direct investment in the national economy and Investment Attractiveness Index of Ukraine is performed. The theoretical framework of the investment security and its strategic goals are investigated. The investment security mechanism is defined by the author as the system of organizational, economic, institutional and legal actions with impact on the domestic economic environment, intended to stimulate domestic and foreign investors to sustain the scopes of economic investment capable to guarantee the extended reproduction of the economy, protection of the national economic interests, effective location, prevention and liquidation of the threats to the investment security of a country. The theoretical construction of the investment security mechanism is defined; its underlying theoretical and methodological principles are extended. It is shown that the organizational and economic mechanism for the investment security represents a multilevel hierarchical system of causally linked organizational and economic mechanisms and their typical groups (entities, objects, principles, methods, instruments etc.), and the ways of their interactions that harmonize economic relations (interests) of the government and business entities and the whole society. It is demonstrated that the investment security needs to be based on the following principles: the elaborated strategy; the clearly formulated national economic interests; the classification of threats; the defined set of indicators and their marginal levels; the security assessment; the applications of tools, ways and methods to ensure security; the elaborated strategy of the investment security. The investment security mechanism is implemented with the goal of guaranteeing the national economic interest. It is shown that the next step in the study has to focus on indentifying the risks and threats to the investment security and building the mechanism for protecting the national interests of a country.
ESSENTIAL TRIGONOMETRY WITHOUT GEOMETRY
Authors: Gresham John , Wyatt Bryant , Crawford Jesse 
Published: November 2019

Abstract
The development of the trigonometric functions in introductory texts usually follows geometric constructions using right triangles or the unit circle. While these methods are satisfactory at the elementary level, advanced mathematics demands a more rigorous approach. Our purpose here is to revisit elementary trigonometry from an entirely analytic perspective. We will give a comprehensive treatment of the sine and cosine functions and will show how to derive the familiar theorems of trigonometry without reference to geometric definitions or constructions.
Supplemental material is available for this article online.
IMPLEMENTASI STANDAR PROSES DALAM KURIKULUM 2013 DI SEKOLAH DASAR
Authors: Oktaviani Ndaru Mukti , Wulandari Isnaini 
Published: November 2019

The curriculum 2013 is one of the policies of the Indonesian government in improving the quality of human resources through education that is adjusted to the needs of the community. Changes in the learning process in the curriculum 2013 have an impact on the readiness of teachers to implement it. Based on the results of the FGD conducted with elementary school teachers in the Kuningan region, it was stated that most of the teachers still had difficulties in implementing the learning process that was in accordance with the learning process of the 2013 curriculum. This statement should be explored further on what were the causes of teacher difficulties in applying the learning process in accordance with the curriculum 2013. Therefore it is necessary to conduct research on the implementation of standard processes in the curriculum 2013 in elementary schools. The research method used in this study is case study. The study was conducted at public elementary schools located in Kuningan Regency, namely SD Negeri Dukuhdalem, Japara District, SD Negeri 1 Manislor, Jalaksana District, and SD Negeri 1 Purwawinangun, Kuningan District. There are two types of research instruments used, namely observation sheets and interview guides. The results of the study note that the main obstacle in carrying out the syllabus in the curriculum 2013 is the lack of socialization in changing syllabus content, teachers have difficulty in making lesson plans, especially to include activities that are in accordance with the scientific approach, there is a gap between the material needed and the source of material in the book. provided, in the classroom management aspect the obstacle faced is the teacher's lack of readiness to follow changes in the learning process in the curriculum 2013, the teacher is still unable to carry out the demands of the learning process that is in accordance with the curriculum 2013 in the assessment process, most teachers complained about the complexity of the assessment process. The obstacle often faced by teachers was that the assessment instruments were still limited
Emotional Intelligence in Malaysian Police: A Review
Authors: Kanesan, P.  
Published: November 2019

This article discussed the findings of previous studies on emotional intelligence in Royal Malaysia Police. Based on the review, emotional intelligence related to job stress, job satisfaction, job commitment, work-life balance, and psychological well-being of police officers. Review concludes that no significant differences in emotional intelligence by demographic factors like salary, working department, age, marital status, length of service, and job position. Police department has to organise training and seminars to enhance the emotional intelligence level of police officers. More studies have to be done on emotional intelligence in the police department, thus the findings will be helpful for the organisation’s development.

Keywords: Demographic factors; Police job nature; Job stress; Royal Malaysia Police
La ciudad de las oportunidades. Turistificación y emprendimientos del Centro Histórico de Quito
Authors: Llugsha Guijarro Víctor Elías 
Published: November 2019

La conservación del patrimonio del Centro Histórico de Quito se encuentra relacionado de forma próxima a las actividades turísticas. Durante las recientes administraciones municipales, la peatonización de varias calles y la creación de terrazas turísticas, se justifican en criterios de seguridad, disminución de los niveles de contaminación ambiental, el mejoramiento de la calidad del aire y brindar mejores condiciones para la llegada de turistas. Estas acciones sobre el territorio han generado el aparecimiento de nuevos stakeholders que se benefician de las condiciones que el destino les ofrece, remplazando actividades económicas tradicionales, por nuevas que responden a un enfoque de boutiquización (hoteles, restaurantes, tiendas de recuerdos). Por otra parte la conformación de colectivos locales y la participación de nuevos emprendedores que también buscan beneficiarse de las nuevas condiciones que les ofrece el territorio. El documento aborda los conflictos que se generan alrededor de la turistificación del Centro Histórico de Quito, donde la construcción de mejores espacios para el desarrollo de actividades turísticas, llevan a la ciudad a procesos de cambios de actividades económicas y aceleración de la pérdida de población local.