bluuebunny/crossref_metadata_2025_split huggingface dataset:
Desarrollo y Validación de la Escala de Restauración Psicológica Percibida en Población Mexicana
Authors: Irepan Aguilar Maricela , Ortega Andeane Patricia 
Published: September 2020

El ambiente físico juega un papel importante en el manejo del estrés; la investigación ha probado la relación entre la exposición a ambientes naturales y la recuperación del estrés fisiológico y la fatiga mental. El objetivo del presente trabajo fue desarrollar una escala confiable y válida que evalúe la percepción de restauración psicológica ante el estrés en escenarios naturales. El desarrollo de la escala se realizó en dos fases, en la primera fase, se utilizó la técnica de redes semánticas, a partir de los resultados se redactaron los reactivos que se probaron en la segunda etapa, la validación del instrumento se hizo a través del análisis factorial confirmatorio, en esta etapa participaron 273 personas, hombres y mujeres, con edad promedio de 30 años. A través del Análisis Factorial Confirmatorio se conformó la versión final de la escala que con 23 ítems que evalúan tres factores, valoración estética y afectiva, restauración y prospectiva, con valores de ajuste X2=550.51, p=0.00, CFI=0.94, RMSEA=0.07 y confiabilidad total de 0.96 considerándose que la escala es un instrumento válido y confiable, por lo que su uso puede contribuir en la evaluación y diseño de ambientes restauradores.
Retensi Ekstrak Karoten pada Olahan Mie Wortel (Daucus carrota L.)
Authors: Wahyuni Putri , Sumarni Ni Ketut , Prismawiryanti  , Hardi Jaya 
Published: September 2020

Carotene extract from carrots (Daucus carrota L.) can improve the quality of processed noodles. Determining of carotene retention in processed carrot noodles during the storage period that has been done aims to know the reaction kinetics and shelf life of the noodles. Carrot noodles were stored for 8 weeks at room temperature and analyzed its carotene content by using a UV-Vis spectrophotometer every 7 days. The result showed that the retention of carrot noodles during storage of 0, 1, 2, 3, 4, 5, 6, 7, and 8 weeks was 53.64%, 53.19%, 52.49%, 51.68%, 51.07%, 46.30%, 45.96, 45.88, and 44.93%, respectively. The retention kinetics of carrot noodles during storage followed a zero-order reaction and had a shelf life of up to 30 weeks, 4 days, 4 hours.
Keywords: carrot noodles, retention, self life
Karakterisasi Nanokomposit Poly(Lactic Acid)-Spent Bleaching Earth Regenerasi Termodifikasi
Authors: Paramitha Tika , Sitompul Johnner P. 
Published: September 2020

Development of renewable resource-based polymers attracts attention to solve environmental problems due to the build up of polymer (plastic). Poly(lactic acid) (PLA) is one of the most widely used polymers which have good biodegradability and processability. The addition of fillers to the PLA matrix aims to improve the characteristics of the PLA, such as mechanical properties of nanocomposites of PLA. Thus, PLA can be use as substitution of fossil fuel-based polymer. Spent Bleaching Earth (SBE) can be used as a filler after regeneration process. SBE was extracted and oxidized to take its oil content. Then, SBE was modified with urea solution to increase the interlayer distance. In this study, structure of nanocomposites was characterized using X-Ray Diffraction and mechanical properties of nanocomposites were characterized using Universal Testing Machines. X-Ray Diffraction characterization results show that PLA-SBE nanocomposite and PLA-modified regenerated SBE nanocomposites do not form new peaks, so SBE and modified regenerated SBE is intercalated and partially exfoliated in the PLA matrix. The degree of intercalation/exfoliation is indicated by the results of characterization of mechanical properties. The mechanical properties of PLA-SBE nanocomposite are lower than neat PLA, whereas the mechanical properties of PLA-modified regenerated SBE nanocomposites are higher than neat PLA. The best mechanical properties of nanocomposites were obtained for PLA-5% modified regenerated SBE, with elongation and tensile strength, 3.26%, and 42.22 MPa, respectively.
Keywords: nanocomposites, poly(lactic acid), regeneration, spent bleaching earth
Making Sense of Risk Management as a (Dis)Comfort-Inducing Practice
Authors: Gendron Yves , Samsonova-Taddei Anna , Guénin Henri 
Published: September 2020

ABSTRACT
This study aims to enhance our understanding of the practice of risk management, and specifically how corporate boards fulfill their responsibilities regarding risk oversight. We draw on a theoretical perspective centered on (dis)comfort and 25 interviews with corporate board members and risk management consultants in Canada to present a view of risk management as a set of activities characterized by tension between actions that engender the feeling of discomfort, and a quest for comfort and reassurance. Our findings provide insights that show how, alongside the functionalist underpinnings, comfort-seeking represents a pervasive imperative that profoundly shapes risk management in action.
Factors Affecting the Outcomes of Legal Claims against Auditors
Authors: De Meyst Karen J. , Lowe D. Jordan , Peecher Mark E. , Pickerd Jeffrey , Reffett Andrew 
Published: September 2020

SUMMARY
Maksymov, Pickerd, Lowe, Peecher, and Reffett (2020b) draw insights based on interviews with 27 prominent audit litigation attorneys about the factors affecting the initiation of legal claims against auditors and how such factors affect settlement outcomes. We summarize their key findings and discuss important implications for audit practitioners. Specifically, we focus on the key factors that affect plaintiff attorneys' willingness to pursue legal claims against auditors, including the merits of the claim, size of alleged economic damages, auditors' ability to pay, and the expected cost to pursue the claim. We also discuss the reasons why most audit disputes settle (as opposed to resolving at trial) and the factors affecting settlement outcomes. We hope the insights provided enhance audit practitioners' understanding of litigation and the settlement process to allow them to manage claims in a less intimidated and ultimately more strategic manner.
Heartland Payment Systems: Cybersecurity Impact on Audits and Financial Statement Contingencies
Authors: Reidenbach Matthew , Wang Ping 
Published: September 2020

ABSTRACT
During the fiscal year 2008 financial reporting process, Heartland Payment Systems, Inc. experienced a breach of its operational data by international hackers and a U.S. Secret Service informant who returned to his criminal life as a hacker. As a result, Heartland's management assessed the data breach to determine both the immediate accounting and long-term operational impacts on the viability of the company. Similarly, Heartland's external auditors independently assessed the data breach for their audit of the company's financials. Using this case, students will apply their professional research skills through identifying appropriate accounting and auditing guidance, and use critical-thinking skills to evaluate the decisions made by the company, external auditors, and shareholders. Students will also evaluate the ethical implications of difficult judgmental decisions facing professional accountants by scrutinizing the activities of both financial statement preparers and auditors in the emerging area of cybersecurity.
JEL Classifications: I21; M41; M42.
Research Initiatives in Accounting Education: Toward a More Inclusive Accounting Academy
Authors: Brown-Liburd Helen , Joe Jennifer R. 
Published: September 2020

ABSTRACT
This essay provides descriptive evidence on the state of under-represented minority (URM) Ph.D. faculty in the accounting academy. Despite the significant growth in URM faculty in the last 26 years, the proportion of URM faculty remains extremely low (below 5 percent). Over 60 percent of URM accounting faculty earn their Ph.D.s at research-intensive institutions, but their employment rate at these institutions, and top-ranked universities, and M.B.A. programs remains low. Although URM faculty are largely excluded from leadership roles in accounting journals, their contributions to research are on par with productivity metrics for all accounting faculty. This essay, the first report of its kind on the state of race in the academy, briefly reviews the relevant existing literature and offers suggestions for future research. This essay also includes recommendations for improving the recruiting and retention of URM faculty and transparency in the publication process aimed at achieving greater inclusiveness in the academy.
Necessity: The Mother of Invention? The Tension Between Management Control and Creativity: Lessons from Apollo 13
Authors: Tucker Basil , Halkett Ian , James Ady 
Published: September 2020

ABSTRACT
This case study develops our understanding of the ways in which management control and creativity coexist within organizations. We extend current understandings of how management control and creativity may combine by theorizing a broad typological framework comprising four basic forms. We postulate that not only can control and creativity coexist, but that they are mutually reliant and can function concurrently to differing extents within one operational entity as circumstances dictate. The case we use to illustrate our framework is based on a review of NASA documentation and first-person accounts of the ill-fated Apollo 13 mission, during which the need to manage the apparent dichotomy between control and creativity was literally a matter of life and death. Our findings serve as a foundational basis for further empirical and theoretical enquiry and offer research directions that may provide a deeper understanding of the ways in which control and creativity may combine.
JEL Classifications: M00; M41.
Compensation and Taxes: Evidence from Relative Performance Evaluation
Authors: Kubick Thomas R. , Yazzie Courtney E. 
Published: September 2020

ABSTRACT
Relative performance evaluation (RPE) is a common practice in compensation contracting, essentially conditioning management compensation on the achievement of certain performance goals relative to a benchmark. In this paper, we examine the incentive effects of RPE usage on tax outcomes. We predict and find that low-tax peers in RPE contracts influence focal firm tax outcomes. Specifically, we find that a greater proportion of low-tax RPE peers embedded in RPE compensation contracts is associated with lower book and cash effective tax rates, and we find evidence that this effect is not confined to RPE peers within the same industry. Moreover, we also find that the tax outcomes incentivized through low-tax RPE peers occur through RPE grants conditional on achieving after-tax earnings metrics. Overall, our results reveal that RPE provides a meaningful influence on corporate tax outcomes.
Data Availability: All data used in this study were obtained from publicly available sources.
Comparison of Preoperative Remission Scores and Diabetes Duration Alone as Predictors of Durable Type 2 Diabetes Remission and Risk of Diabetes Complications After Bariatric Surgery: A Post Hoc Analysis of Participants From the Swedish Obese Subjects Study
Authors: Sjöholm Kajsa , Carlsson Lena M.S. , Taube Magdalena , le Roux Carel W. , Svensson Per-Arne , Peltonen Markku 
Published: September 2020

OBJECTIVE
Bariatric surgery is associated with diabetes remission and prevention of diabetes-related complications. The ABCD, DiaRem, Ad-DiaRem, DiaBetter, and individualized metabolic surgery scores were developed to predict short- to medium-term diabetes remission after bariatric surgery. However, they have not been tested for predicting durable remission nor the risk of diabetes complications, nor compared with diabetes duration alone.

RESEARCH DESIGN AND METHODS
We identified 363 individuals from the surgically treated group in the prospective Swedish Obese Subjects study with preoperative type 2 diabetes and for whom data (preoperative age, BMI, C-peptide, HbA1c, oral diabetes medications, insulin use, and diabetes duration) were available for calculation of remission scores. Partial remission (after 2 and 10 years) was defined as blood glucose &lt;6.1 mmol/L or HbA1c &lt;6.5% (48 mmol/mol) and no diabetes medication. Information on diabetes complications (at baseline and over 15 years of follow-up) was obtained from national health registers. Discrimination was evaluated by area under receiver operating characteristic curves (AUROCs).

RESULTS
For 2-year diabetes remission, AUROCs were between 0.79 and 0.88 for remission scores and 0.84 for diabetes duration alone. After 10 years, the predictive ability of scores decreased markedly (AUROCs between 0.70 and 0.76), and no score had higher predictive capacity than diabetes duration alone (AUROC = 0.73). For development of microvascular and macrovascular diabetes complications over 15 years, AUROCs for remission scores were 0.70–0.80 and 0.62–0.71, respectively, and AUROCs for diabetes duration alone were 0.77 and 0.66, respectively.

CONCLUSIONS
Remission scores and diabetes duration are good predictors of short-term diabetes remission. However, for durable remission and risk of complications, remission scores and diabetes duration alone have limited predictive ability.
Childhood BMI and Fasting Glucose and Insulin Predict Adult Type 2 Diabetes: The International Childhood Cardiovascular Cohort (i3C) Consortium
Authors: Hu Tian , Jacobs David R. , Sinaiko Alan R. , Bazzano Lydia A. , Burns Trudy L. , Daniels Stephen R. , Dwyer Terry , Hutri-Kähönen Nina , Juonala Markus , Murdy Kari A. , Prineas Ronald J. , Raitakari Olli T. , Urbina Elaine M. , Venn Alison , Woo Jessica G. , Steinberger Julia 
Published: September 2020

OBJECTIVE
To examine childhood BMI, fasting glucose, and insulin in relation to incident adult type 2 diabetes mellitus (T2DM).

RESEARCH DESIGN AND METHODS
We used data from the International Childhood Cardiovascular Cohort (i3C) Consortium. Data included childhood (age 3–19 years) measurements obtained during the 1970s–1990s; a health questionnaire, including self-report of adult T2DM (occurrence age, medication use) obtained at mean age 40 years; and a medical diagnosis registry (Finland).

RESULTS
The sample included 6,738 participants. Of these, 436 (6.5%) reported onset of T2DM between ages 20 and 59 (mean 40.8) years, and 86% of them reported use of a confirmed antidiabetic medication. BMI and glucose (age and sex standardized) were associated with incident T2DM after adjustment for cohort, country, sex, race, age, and calendar year of measurement. Increasing levels of childhood BMI and glucose were related to an incrementally increased risk of T2DM beginning at age 30 years, beginning at cut points &lt;95th percentile for BMI and &lt;100 mg/dL for glucose. Insulin was positively associated with adult T2DM after adjustment for BMI and glucose and added to T2DM discrimination.

CONCLUSIONS
Childhood BMI and glucose are predictors of adult T2DM at levels previously considered to be within the normal range. These easy-to-apply measurements are appealing from a clinical perspective. Fasting insulin has the potential to be an additional predictor.
Recensión del libro Competencias específicas en los estudios de Derecho Definición y evaluación
Authors: Cebrián-Robles Violeta 
Published: September 2020

En el proceso de búsqueda de un Espacio Europeo de Educación Superior las instituciones universitarias ven satisfecho uno de sus objetivos con el Comunicado de Berlín del año 2003, por el que se proponía a los países de los estados miembros de la Unión Europea una puesta en común de las calificaciones correspondientes a la educación superior. Como pauta, tal y como se cita en el libro, estas debían ser recogidas en términos de resultados de aprendizaje, competencia y perfil.
Bajo esta premisa, da comienzo este libro, seguido de una breve explicación del término competencia, pues alude a la dificultad de muchos docentes universitarios para comprender qué es una competencia, así como cuándo se adquiere.
Seleksi Generasi Awal untuk Toleransi terhadap Suhu Tinggi pada Padi
Authors: Wirnas Desta , Jaisyurahman Usamah , Marwiyah Siti , Trikoesoemaningtyas  , Purnamawati Heni , Sutjahjo Surjono Hadi 
Published: September 2020

The impacts of high-temperature stress on rice growth and productivity can be mitigated by growing tolerant varieties. This research was conducted to estimate the genetic parameters and to select the best genotypes based on the susceptibility stress index (SSI) values. This research was conducted from August 2016 to February 2017. Half of the five weeks seedling tiller of each F3 plant was transferred to new pot culture so that each genotype of the F3 rice population grown in two pots. At the maximum vegetative phase, the parental and F3 populations were treated under two different temperatures: in the open ground area and inside a greenhouse with daily mean temperatures of 38.89/22.67 °C dan 41.62/23.32 °C, respectively. The traits observed were yield and yield components. The results showed that the grain yield of the parents and the F3 population were lower when grown inside the greenhouse. The filled grain number per panicle was controlled by additive gene action in these two environments, and is suggested to be a selection character. Selection based on SSI index obtained 13 genotypes tolerant to heat stress and had higher yield compared to their parents. SSD method combined with shuttle breeding is recommended as a breeding method to produce tolerant and high yielding lines.
Keywords: heat stress, heritability, segregating population, SSI
Karakter Morfologi dan Produktivitas Kultivar Rumput Benggala (Panicum maximum) pada Tanah Kering Masam
Authors: Fanindi Achmad , Sajimin  , Endang Sutedi  
Published: September 2020

Rumput benggala merupakan tanaman pakan ternak (TPT) yang banyak digunakan oleh peternak di Indonesia. Pengembangan budidaya TPT, selalu diarahkan pada lahan sub optimal. Salah satu lahan suboptimal yang luas keberadaannya adalah lahan kering masam. Tujuan penelitian ini adalah untuk melihat karakter morfologi dan produktivitas kultivar rumput benggala di tanah masam. Penelitian dilakukan di rumah kaca Balai Penelitian Ternak Ciawi, menggunakan 3 kultivar rumput benggala (kultivar Petrie, Gatton dan Natsuyutaka). Kultivar tersebut ditanam di 2 jenis tanah yaitu tanah masam dan tidak masam pada pot berdiameter 40 cm. Rancangan penelitian menggunakan rancangan acak lengkap, dengan 10 ulangan. Peubah yang diamati adalah karakter morfologi, umur berbunga, produksi biji dan produksi hijauan. Hasil penelitian menunjukan bahwa karakter morfologi seperti panjang dan, panjang ruas, diameter batang, panjang kuntum bunga lebih dipengaruhi oleh kultivar jika dibandingkan jenis tanah. Sedangkan produktivitas rumput lebih dipengaruhi jenis tanah, produktivitas tanaman menurun pada tanah masam jika dibandingkan di tanah tidak masam. Semua kultivar rumput benggala yang diuji produktivitasnya menurun pada tanah masam, menunjukkan bahwa ketiga kultivar yang diuji tidak toleran pada lahan masam. Sehingga perlu dilakukan kegiatan pemuliaan untuk memperoleh rumput benggala toleran masam.
Kata kunci: produksi, suboptimal, tanaman pakan
Pengaruh Osmopriming Benih terhadap Pertumbuhan dan Morfofisiologi Tanaman Kangkung Darat (Ipomoea reptans Poir) pada Cekaman Kekeringanngkung Darat (Ipomoea reptans Poir) pada Kondisi Kekeringan
Authors: Latifa Annisa , Diah Rachmawati  
Published: September 2020

Cekaman kekeringan merupakan salah satu faktor penghambat dalam budidaya tanaman kangkung darat (Ipomoea reptans Poir). Salah satu solusi dalam mengatasi masalah tersebut adalah melalui teknik osmopriming benih. Penelitian ini bertujuan untuk mengetahui pengaruh osmopriming benih terhadap pertumbuhan dan morfofisiologi tanaman kangkung darat pada cekaman kekeringan. Penelitian dilaksanakan pada bulan September 2015 sampai April 2016 di Laboratorium Fisiologi Tumbuhan dan FALITMA, UGM, Yogyakarta. Penelitian ini menggunakan rancangan acak kelompok (RAK) dengan dua faktor perlakuan yaitu osmopriming benih (0%, 5%, 10%, dan 15% (w/v) PEG 6000) dan cekaman kekeringan (interval penyiraman 1, 3, dan 5 hari sekali). Peubah yang diamati adalah persentase berkecambah, kecepatan berkecambah, keserempakan berkecambah, panjang akar, bobot kering akar, bobot kering tajuk, kadar klorofil, serta kadar prolin. Analisis statistik meliputi sidik ragam dan dilanjutkan dengan uji jarak berganda duncan (DMRT) pada taraf kepercayaan 95%. Hasil menunjukkan bahwa osmopriming meningkatkan secara signifikan persentase berkecambah, kecepatan berkecambah, keserempakan berkecambah, panjang akar, bobot kering akar, bobot kering tajuk, dan kadar prolin dengan konsentrasi PEG 15%, serta meningkatkan secara signifikan kadar klorofil dengan konsentrasi PEG 10% pada cekaman kekeringan. Osmopriming benih efektif digunakan untuk mengatasi masalah cekaman kekeringan pada budidaya tanaman kangkung darat (Ipomoea reptans Poir).
Kata kunci: interval penyiraman, panjang akar, PEG 6000, persentase berkecambah
RUMAH TRADISIONAL JAWA DALAM TINJAUAN KOSMOLOGI, ESTETIKA, DAN SIMBOLISME BUDAYA [THE JAVANESE TRADITIONAL HOUSE IN REVIEW OF COSMOLOGY, AESTHETIC, AND CULTURAL SYMBOLISM]
Authors: Kusuma Theodorus Aries Briyan Nugraha Setiawan , Damai Andry Hikari 
Published: September 2020

Rumah adalah kebutuhan primer dalam kehidupan manusia. Dalam perkembangannya, rumah tidak hanya menjadi tempat tinggal untuk berlindung dari segala bentuk ancaman, namun juga memiliki makna-makna filosofis. Makna filosofis yang terkandung dalam rumah tradisional Jawa yang didasarkan pada kemampuan manusia dalam mempelajari lingkungan tempat tinggalnya. Untuk menemukan makna filosofis tersebut kita harus melihat bentuk, ukuran, dan hal lain yang mendasari rumah tersebut dibangun. Makna filosofis tersebut dapat di­lihat pada kehidupan sehari-hari masyarakat Jawa, terutama dalam pembuatan arsitektur rumah. Permasalahan yang diangkat adalah bagaimana hubungan antara kosmologi, estetika, dan simbol dalam bentuk arsitektural rumah tradisional Jawa. Tujuan penelitian ini adalah mengetahui hubungan antara kosmologi, estetika, dan simbol dalam bentuk arsitektural rumah tradisional Jawa. Metode yang digunakan adalah metode deskriptif analitis. Hasil penelitian ini memberikan gambaran umum beserta penjelasan mengenai bentuk arsitektur dari rumah tradisional Jawa. Simpulan yang didapatkan yaitu rumah tradisional Jawa sebagai bentuk arsitektural, simbolisme budaya, dan estetika masyarakat, serta kesakralan dan profanitas dalam setiap elemen rumah tradisional Jawa.
House is a primary need in human life. A house is not only a place to shelter from threats, but also has philosophical meanings based on the human ability studying their live environment. We should see the shape, size, and other things that underlie the building houses to find the philosophical meaning. It can be seen in the daily life of Javanese people, especially in the making of home architecture. The problem is how the relationship between cosmology, aesthetic, and symbols materialized in the architectural form of traditional Javanese houses. The purpose of this study was to determine those relationship. The method is descriptive analysis, and discussion provides a general description along with an explanation of the architectural forms of traditional Javanese houses. The result shows the traditional Javanese house has a role not only as an architectural form, cultural symbolism and aesthetics of the community, but also as the sacred and profanity in its every element.