bluuebunny/crossref_metadata_2025_split huggingface dataset:
Functionality of the Ecological Network Elements from the Point of View of Mammal Migrations in the Contact Zone of the Forest and Agricultural Landscape
Authors: Nevřelová Marta , Novota Martin 
Published: February 2020

Abstract
The aim of the research was to verify the functionality of the ecological network elements from the point of view of wildlife mammal migrations in the observed territory. Theoretical basis defines fragmentation of the landscape, the migrations of forest animals, ecological networks, and their connectivity. In the research territory, species such as Capreolus capreolus, Cervus elaphus, Sus scrofa, Vulpes vulpes, Castor fiber and Lepus europaeus were recognized. The result of the issue is the confirmation or reversal of the functionality of the ecological network elements of the forest animal migrations and the actual status in the observed area. In the contact areas of the Small Carpathians forests and the lowland areas, the research was carried out during 2015, 2016, and 2017. The results have shown that the game tends to migrate between the Small Carpathian forests and the adjacent lowland, but the migration potential is very limited because of the presence of strong migration barriers. Biocenters located in the monitored area provide a variety of conditions and are widely used by almost all species, and we consider them to be functional in terms of game migration. Biocorridors are problematic, whose functionality with regard to the migration of wildlife is considerably limited because of the location of the D2 highway and first- and second-class roads.
Exercise, Chronotropic and Inotropic Capacity in Athletes with Different Training Programmes
Authors: Rozenštoka Sandra , Ērglis Andrejs 
Published: February 2020

Abstract
Amateur sport has significant influence on peoples’ physical activity and affects the prevalence of non-communicable diseases. The population of competing amateur athletes has not been sufficiently studied, and there is a huge gap between functional results of untrained individuals and professional athletes. The aim of the study was to evaluate the exercise capacity and chrono-tropic, inotropic capacity in amateur athletes with different training programmes, as assessed by cardiopulmonary exercise testing. In a longitudinal prospective study, 600 amateur athletes who performed high dynamic load sports, according to the Mitchell Classification of Sports, were assessed. The individuals underwent standard maximum cardiopulmonary exercise testing on the ISO certified Master screen CPX system. The exercise capacity was dependent on the training programme organisation, regularity and duration, but it was not dependent on age. During maximum work-rate, the functional parameters of the cardiorespiratory system and inotropic capacity were significantly dependent on duration of the training programme. Chronotropic and inotropic capacity, as well as cardiorespiratory adaptation were significantly higher for competing amateur athletes of both genders than for untrained individuals. The study showed that amateur athletes with a training programme 300 minutes per week had higher exercise capacity, which was based on the individually suitable training programme, and higher aerobic and anaerobic capacity. Regular pre-competition medical assessment of amateur athletes can be used to objectively evaluate their health condition, adaptation, cardiac risk and make changes in the athletes’ training programme.
Phylogenetic Relationships Between Zokors Myospalax (Mammalia, Rodentia) Determined on the Basis of Morphometric and Molecular Analyses
Authors: Butkauskas Dalius , Starodubaitė Marija , Potapov Mikhail , Potapova Olga , Abramov Sergei , Litvinov Yury 
Published: February 2020

Abstract
Phylogenetic relationships between zokors living in different territories of Russia: Altai zokors Myospalax myospalax from “Altai” (Altai Republic and Altaiskii Krai) and “Priobie” from the River Ob zone (Tomsk oblast and Novosibirsk oblast) and subspecies M. m. tarbagataicus from Kazakhstan (ridge Tarbagatai) and M. aspalax and M. psilurus from Zabaikalskii Krai were determined on the basis of craniometrical and molecular analysis of the mitochondrial 12S rRNA gene. The comparison of the craniometrical and molecular data revealed significant differences between the Altai zokors of the “Priobie” (the River Ob zone) and “Altai” populations. The importance of geographic isolation to the formation of morphometric and genetic differentiation of distinct geographic forms of the investigated zokors is shown. Specific ecological and morphological adaptations and distinct genetic features of two forms of zokors indicate the existence of separate subspecies of the species M. myospalax.
Physiological Responses of Wetland Species Rumex Hydrolapathum to Increased Concentration of Biogenous Heavy Metals Zn and Mn in Substrate
Authors: Ievinsh Gederts , Dišlere Elīna , Karlsons Andis , Osvalde Anita , Vikmane Māra 
Published: February 2020

Abstract
The aim of the present study was to determine if individuals of Rumex hydrolapathum Huds native to saline wetlands are able to tolerate high concentration of biogenous heavy metals Zn and Mn in substrate and to accumulate high concentration of these metals in aboveground parts. Plant physiological status was monitored by using non-destructive analysis of chlorophyll and chlorophyll a fluorescence. R. hydrolapathum plants accumulated up to 1840 mg·kg−1 Zn and 6400 mg·kg−1 Mn in older leaves. The usefulness of monitoring changes in chlorophyll concentration and chlorophyll a fluorescence parameters to predict physiological response of R. hydrolapathum plants to excess Zn and Mn was not supported, as the lack of significant changes indicated that the model species showed adaptation to increased amount of metals in actively photosynthesizing tissues. It appears that Zn and Mn tolerance of R. hydrolapathum is based primarily at the physiological level where metal accumulation in younger leaves and roots is restricted, and development of new leaves is promoted together with induction of senescence in older leaves that have accumulated the majority of Zn and Mn. R. hydrolapathum can be characterised as a very promising model species for further studies for practical phytoremediation needs.
Pengawasan terhadap Notaris yang Tidak Membuka Kantor
Authors: Mariana Mariana , Darmawan Darmawan , Suhaimi Suhaimi 
Published: March 2020

Penelitian ini bertujuan mengkaji akibat hukum terhadap notaris yang tidak membuka kantor, dikaitkan dengan pengawasannya. Setelah pengambilan sumpah dan pelantikan, notaris wajib menjalankan jabatannya secara nyata yaitu salah satunya wajib membuka kantor. Kenyataanya masih ditemukan notaris yang tidak membuka kantor. Metode penelitian ini adalah yuridis empiris, dengan mengkaji ketentuan hukum yang berlaku serta apa yang terjadi dalam kenyataan masyarakat. Hasil penelitian menunjukkan bahwa akibat hukum bagi notaris yang tidak membuka kantor, Majelis Pengawas Daerah bisa merekomendasikan kepada Majelis Pengawas Wilayah dan Majelis Pengawas Pusat untuk menjatuhkan sanksi terhadap notaris yang kantor tidak dibuka. Diharapkan Majelis Pengawas Daerah lebih tegas dalam melakukan pengawasan terhadap notaris yang tidak membuka kantor, melakukan pemeriksaan dan pembinaan secara rutin kepada notaris supaya tidak ada notaris yang tidak membuka kantor, dan notaris bisa melaksanakan tugas dan kewajibannya sesuai dengan perundang-undangan yang berlaku. Supervision of Notary That Does not Open an Office This study aims to examine the legal consequences of notaries who do not open offices, linked to their supervision. After taking an oath and inauguration, the notary is obliged to carry out his position significantly, one of which must open an office. The fact is still found notary who does not open an office. The research method is empirical juridical, by reviewing the applicable legal provisions and what is happening in the reality of society. The results showed that the legal consequences for notaries who did not open offices, the Regional Supervisory Council could recommend to the Regional Supervisory Council and the Central Supervisory Council will impose sanctions. It is hoped that the Regional Supervisory Council will be more assertive in supervising notaries, conduct regular checks and guidance so that there are no notaries who do not open offices, and notaries can carry out their duties and obligations in accordance with applicable laws.
Pemilihan Kepala Daerah di Indonesia dan Perbandingannya dengan AS, Belanda, dan India
Authors: Zulfajri Zulfajri , Jalil H. , Gani Iskandar A. 
Published: March 2020

Penelitian ini bertujuan membahas mekanisme pemilihan kepala daerah di Indonesia, dengan melakukan perbandingan sistem pemilihan kepala daerah di sejumlah negara, antara lain: Amerika Serikat, Belanda, dan India. Mekanisme ini sebagaimana dalam Pasal 18 ayat (4) UUD NRI 1945 yang menyebutkan bahwa gubernur, bupati, wali kota masing-masing sebagai kepala pemerintahan provinsi, kabupaten dan kota, dipilih secara demokratis. Frasa dipilih secara demokratis selalu ditafsirkan bahwa pemilihan kepala daerah harus dilakukan secara langsung oleh rakyat. Penelitian ini menggunakan penelitian yuridis normatif dengan menggunakan pendekatan perundang-undangan dan pendekatan perbandingan. Penelitian menemukan bahwa potret pemilihan kepala daerah saat ini menunjukkan bahwa pemerintah belum mampu menciptakan kesejahteraan rakyat, bahkan menyebabkan semakin rusaknya moral para pejabat negara dan rakyatnya. Regional Election in Indonesia and the Comparison in United States, Netherlands, and India This research aims to discuss the mechanism of regional election in Indonesia by compairing it with others country, which are United State, the Netherland, and India. This mechanism as in Article 18 paragraph (4) of the Indonesian Constitution 1945 (UUD 1945) which state that the governors, regents and mayors as heads of provincial, district and city governments, are democratically elected. The phrase democratically is always interpreted that the regional election must be carried out directly by the people. This study applies normative juridical research by using a statutory approach and a comparative approach. The study found that the current portrait of regional elections shows that the government has not been able to create people's welfare, even causing moral damage to state officials and people.
Pengaruh Kesadaran WP, Kualitas Pelayanan, Kewajiban Moral, Sanksi, Pemeriksaan Pada Kepatuhan WP Hotel BAPENDA Badung
Authors: Dewi Putu Arisna , Jati I Ketut 
Published: March 2020

The purpose of this study was to determine the effect of taxpayer awareness, service quality, moral obligations, tax sanctions and tax audits of hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. The number of samples used is 96 hotel taxpayers in the Regional Revenue Agency of Badung Regency. The research instrument used was a questionnaire with data analysis techniques namely multiple linear regression analysis. The sample used was determined by the nonprobability sampling method, namely incidental sampling. Based on the results of this study it was found that variable awareness of taxpayers, service quality, moral obligations, tax sanctions and tax audits had a positive effect on hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. That is, the better awareness of taxpayers, service quality, moral obligations, tax sanctions and tax audits will encourage hotel taxpayers to fulfill their tax obligations.
Keywords: Awareness, service quality, obligations, taxpayer compliance, tax sanctions.
Pengaruh Kesadaran, Kualitas Pelayanan, Dan Pemeriksaan Pada Kepatuhan Wajib Pajak Bermotor Di Kabupaten Gianyar
Authors: Krismayanti Ni Putu , Lely Aryani Merkusiwati Ni Ketut 
Published: March 2020

The purpose of this research was to obtain empirical evidence from the influence of taxpayer awareness, tax service quality and tax audit on motor vehicle taxpayer compliance in Gianyar Regency. This research was conducted in Gianyar Regency. The population in this study were all Motor Vehicle taxpayers scattered in Gianyar Regency. The number of samples in this study were 100 respondents using the sampling method was accidental sampling. Data collection is done using a questionnaire. The data analysis technique used is multiple linear regression analysis. Based on the results of data analysis, it can be seen that, taxpayer awareness, tax service quality and tax audit have a significant positive effect on motor vehicle taxpayer compliance in Gianyar Regency.
Keywords: Compliance, awareness, service quality, examination.
Pengaruh Love of Money, Equity Sensitivity, dan Machiavellian Pada Persepsi Etis Mahasiswa Akuntansi
Authors: Sari Ni Luh Putu Widia Ananda , Widanaputra A.A.G.P 
Published: March 2020

This study aims to examine the effect of love of money, equity sensitivity, and Machiavellian as individual aspects that influence ethical perception. This research was conducted at Faculty of Economics and Business, Udayana University. The sample in this study is the 2015 accounting non regular program students. The number of samples used is 65 respondents with non probability sampling techniques. The results of the study found that love of money negatively affected the ethical perceptions of accounting students. This means that the higher the love of money, the lower the ethical perception of accounting students. Equity sensitivity has a positive effect on the ethical perceptions of accounting students. This means that the higher the equity sensitivity, the higher the ethical perception of accounting students. Machiavellian has a negative effect on the ethical perceptions of accounting students. This means that the higher Machiavellian, the lower the ethical perception of accounting students.
Keywords: Love of money, equity sensitivity, machiavellian, ethical perception.
ICT dan Kinerja Organisasi : Peran Mediasi Inovasi
Authors: Sari Nindira Sekar 
Published: March 2020

The purpose of this study was to find out how Information and Comunications Technology is influenced by innovations that become intervenig variable to organizational performance. Data from this study were obtained 70 questionnaires were distributed to employees of the Enterprise Resource Planning system users who work in PT. Housing Development, Tbk, which is one of the companies ERP users in Indonesia. Knowledge and skills variables affect the performance of the organization, while the source of information and infrastructure has no effect on organizational performance. The effect of innovation in mediating knowledge and skills and the source of information on company performance is partial mediation because the VAF values ??are in the range> 30 - <70. In addition, the innovation in mediating infrastructure for organizational performance is full mediation because the VAF values ??are in the range> 70. Limitations of this research is to only use one company as research samples, making it less able to generalize the findings.
Keywords : ICT, Organizational Performance, Innovation.
Pengaruh Pengungkapan Corporate Social Responsibility, Investment Opportunity Set dan Struktur Modal pada Nilai Perusahaan
Authors: Sabina Rini Kadek Dina , Mimba Ni Putu Sri Harta 
Published: March 2020

The samples used in this study were 28 companies so that there were 140 observations. The research sample was taken using purposive sampling technique. The analysis technique used in this study is multiple linear regression. The results of this study indicate that the disclosure variables of corporate social responsibility have a positive effect on firm value. The variable investment opportunity set has a positive effect on firm value. Capital structure variables have a positive effect on firm value. Theoretical implications of the research show that the results of the research are in line with signal theory. The practical implications of research can be taken into consideration for investors in making decisions by looking at information on CSR disclosures, IOS and company capital structure.
Keywords : Corporate value, corporate social responsibility, investment opportunity set, capital structure.
Pengaruh Perilaku Belajar terhadap Tingkat Pemahaman Akuntansi dengan Kecerdasan Emosional sebagai Variabel Pemoderasi
Authors: Agung Kresnandra Anak Agung Ngurah 
Published: March 2020

The purpose of this study was to determine the effect of each variable of learning behavior and emotional quotient at accounting understanding level, and the influence of emotional quotient moderation on the interaction of learning behavior, at accounting understanding level. Sample selection using purposive sampling for 87 samples. Accounting understanding level data is proxied by the average final grade of accounting subjects in the MAKSI program collected from the SIMAK Unud program, while learning behavior and emotional quotient data are response data collected using questionnaires that have met the validity and reliability tests. All data have met the classical assumption test and the regression model has fulfilled the model feasibility test. Regression test results show that each variable of learning behavior and emotional quotiente has a positive and significant effect on the level of accounting understanding, besides that emotional quotiente increases the influence of learning behavior on accounting understanding level.
Keywords : Accounting understanding level, emotional quotient, learning behavior.
Pengaruh Corporate Governance dan Profitabilitas terhadap Penghindaran Pajak dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi
Authors: Indira Yuni Ni Putu Ayu , Setiawan Putu Ery 
Published: March 2020

This study aims to determine the effect of corporate governance and profitability on tax avoidance with company size as a moderator. The number of samples analyzed were 55 samples of food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. Determination of samples using purposive sampling technique. Analysis of research data using multiple linear regression and moderation regression analysis. The results of the analysis show that institutional ownership and independent commissioners have a negative influence on tax avoidance. Profitability has a positive effect on tax avoidance. The size of the company strengthens the relationship of institutional ownership with tax avoidance. Company size is not able to moderate independent commissioners with tax avoidance. Company size weakens profitability relations with tax avoidance.
Keywords : Tax avoidance; corporate governance; profitability; and company size.
Pengaruh Kekayaan Daerah dan Belanja Modal Terhadap Kinerja Penyelanggaraan Pemerintah: Pengujian Legislative Power Sebagai Variabel Pemoderasi
Authors: Usman Regina , Misra Fauzan , Firdaus Firdaus 
Published: March 2020

In addition, this study also aims to see how the legislative power variable can strengthen the relationship between regional wealth variables and capital expenditure on the performance of local government operations. The criteria for collecting sampling in this study were using purposive sampling techniques to obtain a sample of 149 provinces for five years. This study used a multiple linear regression analysis models with the Moderate Regression Analysis method. The results of the study indicated that the regional wealth variable did not affect the performance of regional government administration, while capital expenditure had a positive and significant effect on the performance of local government operations. The results also showed that legislative power could weaken the relationship between capital expenditure and the performance of local government operations.
Keywords : Regional Wealth; Capital Expenditures; Legislative Power; Performance of Local Government Operation.
Pengaruh Kecerdasan Emosional, Gaya Belajar Visual, Gaya Belajar Auditorial dan Gaya Belajar Kinestetik Pada Tingkat Pemahaman Akuntansi
Authors: Pramesti Ni Made Inten , Ratnadi Ni Made Dwi 
Published: March 2020

The level of one's accounting understanding can be influenced by emotional intelligence, visual learning styles, auditory learning styles and kinesthetic learning styles that exist within students. The purpose of the study was to determine the effect of emotional intelligence, visual learning style, auditory learning style and kinesthetic learning styles on the level of understanding of accounting. The research was conducted at the Faculty of Economics and Business, Udayana University. Respondents were 171 students majoring in accounting undergraduate program 2015 were determined by probability sampling method. Data were analyzed by multiple linear regression. Based on the results of the analysis, emotional intelligence has a positive effect on the level of accounting understanding. This shows that the better the emotional intelligence possessed by students causes the level of understanding of accounting increases. Visual learning style, auditory learning style and kinesthetic learning style have a positive effect on the level of understanding of accounting, this shows the better the learning style, the higher the level of understanding of accounting. The implications of the results of this study support cognitive theory which states the level of understanding of accounting is influenced by internal factors, namely emotional intelligence, visual learning style, auditory learning style and kinesthetic learning style.
Keywords: Understanding, Intelligence, Learning Style
Pengaruh CSR Terhadap Nilai Perusahaan Dengan Good Corporate Governance Dan Ukuran Perusahaan Sebagai Variabel Pemoderasi
Authors: Firmansyah Didi , Surasni Ni Ketut , Pancawati Sri 
Published: March 2020

Tujuan utama perusahaan berdiri adalah meningkatkan nilai perusahaan melalui peningkatan kemakmuran pemilik atau para pemegang saham. Bila harga saham meningkat, berarti nilai perusahaan meningkat dan kesejahteraan pemilik meningkat. Oleh karena itu perusahaan yang telah go public akan berusaha keras meningkatkan kemakmuran pemilik atau para pemegang saham guna meningkatkan nilai perusahaan. Tujuan dari penelitian ini untuk mengetahui pengaruh Corporate Social Responsibility (CSR) terhadap nilai perusahaan dengan Good Corporate Governance (GCG) dan ukuran perusahaan sebagai pemoderasi. Populasi penelitian sebanyak 171 perusahaan dengan jumlah sampel sebanyak 110 perusahaan. Teknik analisis data menggunakan MRA (moderated regression analysis). Hasil statistik menunjukkan bahwa CSR berpengaruh terhadap nilai perusahaan, GCG dapat memoderasi pengaruh antara CSR terhadap nilai perusahaan, dan begitu juga dengan Ukuran perusahaan dapat memoderasi pengaruh antara CSR terhadap nilai perusahaan.
Kata kunci: Corporate Social Responsibility (CSR); Good Corporate Governance (GCG); ukuran perusahaan; nilai perusahaan
Analisis Penanganan Manipulasi Transfer Pricing Perpajakan Dalam Menjawab Tantangan Global
Authors: Dewi Renita Rachma , Mustikasari Elia 
Published: March 2020

Transfer pricing basically aims to measure company performance and has become a media to manipulate taxes, resulting in state revenue, which results in state stability, national problems and global challenges. This research method is qualitative with the transfer pricing case study approach. The data is secondary and the process of collecting data from reliable online sources. The analysis technique uses data reduction, data display and verification. The results explain that the factors of manipulation of transfer pricing are the presence of special company relationships, bonus systems and mechanisms, acquisition of unnatural profits, foreign ownership and political cost. The process of handling is reforming taxation, which includes natural resources, organizations, business processes, data, information technology and regulation. The role of behavioral accounting is to create professionalism and responsibility with the principles of fairness and custom of business, value chain analysis, activity based costing and just in time philosophy.
Keywords: Transfer Pricing; Tax; Behavioral Accounting; Global Challenges.