bluuebunny/crossref_metadata_2025_split huggingface dataset:
ANALISIS FAKTOR YANG MEMPENGARUHI TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
Authors: Putri Vidiyanna Rizal 
Published: December 2019

The aim of this study is to determine and analyze the effect of income tax variables, bonus mechanisms, incentive tunneling to transfer pricing. The sample selection using purposive sampling method and the sample of this research are 23 manufacturing companies listed in Indonesian Stock Exchange (IDX). The data are obtained from secondary data of annual report of basic and manufacture companies listed in Indonesia Stock Exchange in 2012-2016. The analysis technique used in this research is binary logistic regression analysis. The hypothesis in this study is based on previous research and various other supporting theories. The results of this study indicate that the income tax is significant and significant to the transfer pricing, incentive Tunneling influential and significant to transfer pricing, while the bonus mechanism does not affect the transfer pricing.
On ̄h-Jacobsthal and ̄h-Jacobsthal–Lucas sequences, and related quaternions
Authors: Anatriello Giuseppina , Vincenzi Giovanni 
Published: December 2019

Abstract
In this paper, inspired by recent articles of A. Szynal-Liana & I. Włoch and F. T. Aydin & S. Yüce (see [26] and [2]), we will introduce the ̄h-Jacobsthal quaternions and the ̄h-Jacobsthal–Lucas sequences and their associated quaternions. The new results that we have obtained extend most of those obtained in [26].
Proper classes generated by τ- closed submodules
Authors: Durğun Yılmaz , Çobankaya Ayşe 
Published: December 2019

Abstract
The main object of this paper is to study relative homological aspects as well as further properties of τ -closed submodules. A submodule N of a module M is said to be τ -closed (or τ -pure) provided that M/N is τ -torsion-free, where τ stands for an idempotent radical. Whereas the well-known proper class 𝒞losed (𝒫ure) of closed (pure) short exact sequences, the class τ −𝒞losed of τ -closed short exact sequences need not be a proper class. We describe the smallest proper class 〈τ − 𝒞losed〉 containing τ − 𝒞losed, through τ -closed submodules. We show that the smallest proper class 〈τ − 𝒞losed〉 is the proper classes projectively generated by the class of τ -torsion modules and coprojectively generated by the class of τ -torsion-free modules. Also, we consider the relations between the proper class 〈τ − 𝒞losed〉 and some of well-known proper classes, such as 𝒞losed, 𝒫ure.
Adaptive algorithm for solving the SCFPP of demicontractive operators without a priori knowledge of operator norms
Authors: Kitkuan Duangkamon , Kumam Poom , Berinde Vasile , Padcharoen Anantachai 
Published: December 2019

Abstract
In this paper, we study the split common fixed point problem in Hilbert spaces. We find a common solution of the split common fixed point problem for two demicontractive operators without a priori knowledge of operator norms. A strong convergence theorem is obtained under some additional conditions and numerical examples are included to illustrate the applications in signal compressed sensing and image restoration.
Irrigation with treated wastewaters and the protection of Hennaya groundwater – Tlemcen, Algeria
Authors: Bemmoussat Abdelkader , Adjim Mohammed , Bensaoula Fouzia 
Published: December 2019

AbstractThe Henaya Irrigated Perimeter (HIP) is an agricultural area irrigated by treated wastewater (TWW) of Ain El Hout treatment plant. Various analyses have shown that i) this water has low concentration of heavy metals and toxic elements, ii) the average values of the physicochemical parameters for 136 samples are satisfactory (29.2 mg O2∙dm−3 for chemical oxygen demands – COD, 13.14 mg O2∙dm−3 for biological oxygen demands – BOD, 14.2 mg∙dm−3 of suspended matter – SM, 1.82 mg∙dm−3 of N-NO3, 7.7 for pH and 927.74 μS∙cm−1 for electric conductivity – EC). Thirdly, it contains a high number of bacteria and nematodes (7200 CFU∙(100 dm3)−1 for faecal coliforms and 30 eggs∙dm−3 for intestinal Nematodes) which makes it dangerous for groundwater contamination.The objective in this work is to characterize the TWW and evaluate the impact of it use for irrigation on the quality of Hennaya groundwater. Before this, one has to prove that there is an amount of TWW that feeds the water table to show that there is a risk of pollution. We then estimated the aquifer minimum recharge value by TWW using the Thormthwaite method. The estimation has given 92 mm which is an important quantity. The results of the groundwater microbiological analyses reveal no sign of contamination. The cause is the efficiency of the degradation of pollutants of the Vadose zone. The soil purifying power Md of the HIP was evaluated by the Rehse method and gave values ranging from 2.1 to 12.7 which indicated a complete purification.
New Feature Selection Method for Multi-channel EEG Epileptic Spike Detection System
Authors: Anh Dao Nguyen Thi , Thanh Le Trung , Nguyen Viet-Dung , Linh-Trung Nguyen , Le Ha Vu 
Published: December 2019

Epilepsy is one of the most common and severe brain disorders. Electroencephalogram (EEG) is widely used in epilepsy diagnosis and treatment, with it the epileptic spikes can be observed. Tensor decomposition-based feature extraction has been proposed to facilitate automatic detection of EEG epileptic spikes. However, tensor decomposition may still result in a large number of features which are considered negligible in determining expected output performance. We proposed a new feature selection method that combines the Fisher score and p-value feature selection methods to rank the features by using the longest common sequences (LCS) to separate epileptic and non-epileptic spikes. The proposed method significantly outperformed several state-of-the-art feature selection methods.
Linguagem Simbólica e Racionalidade (profética): Um Retorno Filosófico à Religião à Luz de Ricoeur e Lévinas
Authors: Mendes Elvis de Oliveira 
Published: December 2019

É possível um retorno filosófico à religião? A fim de tentar refletir acerca dessa difícil questão, o presente estudo pretende focar-se no confronto com os desafios do fenômeno religioso que se configura na contemporaneidade, tomando como ponto de referência o encontro entre as contribuições do pensamento filosófico de Paul Ricoeur – que recupera a textualidade da expe-riência religiosa e a fecundi-dade do pensamento ético-filosófico de Emmanuel Lévinas que, por sua vez, propõe o retorno à ética encontrada na tradição talmúdica, a fim de repensar o fenômeno religioso na atualidade.
Fractal Asset Pricing Models for Financial Risk Management
Authors: Yarygina I. Z. , Gisin V. B. , Putko B. A. 
Published: December 2019

The article presents the analysis findings of the problems and prospects of using the fractal markets theory to mathematically predict the price dynamics of assets as part of a financial risk management strategy. The aim of the article is to find out the features of value of bank assets and to develop recommendations for assessing financial risks based on mathematical methods for forecasting economic processes. Theoretical and empirical research methods were used to achieve the aim. The article reveals the features of mathematical modeling of economic processes related to asset pricing in a volatile market. It was proved that using financial mathematics in banking contributes to the stable development of the economy. Mathematical modeling of the price dynamics of financial assets is based on a substantive hypothesis and supported by an adequate apparatus of fractal pair pricing models in order to reveal specific market relations of business entities. According to the authors, the prospects of using forecast models to minimize the financial risks of derivative financial instruments are positive. The authors concluded that the considered methods contribute to managing financial risks and improving forecasts, including operations with derivatives. Besides, the studied fractal volatility parameters proved the predictive power regarding extreme events in financial markets, such as the bankruptcy of Lehman Brothers investment bank in 2008. The relevance of the article is due to the fact that the favorable investment climate and the use of modern financing methods largely depend on the effective financial risk management.
Digital Property and New Economic Relations
Authors: Grabova O. N. , Suglobov A. E. 
Published: December 2019

Modern economic relations are developing under the influence of digital property that creates conditions for unprecedented socialization of production and new realities in the relations of appropriation and alienation. This requires both theoretical interpretation and practical research. The aim of the article is to identify current trends in the development of digital property and the new economic relations that it forms in the world, to systematize the conditions for digital property in Russia. The authors used the findings of institutional and evolutionary economic theories, political economy, as well as the principles and methods of SWOT-analysis in order to systematize the issue. The paradigm of the development of Russia should be changed from consumption to production of innovative products and technologies of the digital economy. The paper presents the essential characteristics of digital property and a model of the influence of the digital economy and global integration on modern economic relations. Potential opportunities for the economic development in the system of new economic relations were identified due to the SWOT-analysis of the conditions for the development of digital property in Russia. At the same time, endogenous institutional and target restrictions on the development of the digital economy in Russia (as weaknesses), as well as exogenous restrictions in the form of threats were specified. The authors found the strategic modeling of systems engineering education as a long-term basis for the development of the digital economy necessary. The research results can be used in developing national programs.
Communicative potential of mid-level managers
Authors: Volkov I. V. 
Published: December 2019

Introduction.The study utilizes communicative approach to management, which emphasizes communicative potential of the leader as an important factor of effective business. Communicative potential is understood as a compound of empathy, affiliation tendency and sensitivity to rejection among mid-level managers. Materials and methods.Communicative potential was measured with set of tools by A. Mehrabian. Study sample included 84 mid-level managers from industrial and trade organizations. All respondents have higher education and are involved in management activities over 5 to 12 subordinates. Respondents were 34 female and 50 male, aged 24 to 45. Management experience of respondents varied from 2 to 5 years. Data analysis methods included descriptive methods and comparison of means.Results.The study revealed insufficient level of communicative potential of mid-level managers compared to successful managers. Comparison of genders and work experience showed that sensitivity to rejection is higher among female managers, and also drops down with experience for both men and women. Empathy is also lower for those who are more experienced.Discussion and Conclusions.Communicative potential of mid-level managers needs to be developed through special communication training. The trends revealed I the study can provide the targets for training programs.
Atypical visual direction of in the episodes of joint attention with pre-school children
Authors: Smirnova Y. K. 
Published: December 2019

Introduction.The article is devoted to the problem of manifestations of joint attention deficit in preschool age. Joint attention is considered as a key skill in dyadic orientation and providing joint access to the reference to the reference object in the communication process. The study focuses on how skills in a joint search in episodes of joint attention and understanding of the intentional actions of another person are interconnected in typical and atypical ontogenesis.Materials and methods.In the present study, an experiment examines the visual orientation of directional social signals (orientation toward the direction of eye movements of the communication partner) in typically developing children (n = 21) and children with mental retardation (n = 20). The sample of the study consisted of children of preschool age (5-7 years). To fix the data, we used the recognition criteria and using the correct (congruent) or incorrect (incongruent) direction of eye movements of another person to determine the location of the target (object) that the communication partner chooses during the experiment.Results.A comparison was made of the use of unmarked instructions by preschool children, which help them to carry out a joint search for potential visually accessible referents and contributes to the selection of a relevant object that the adult had in mind. It is shown that preschoolers with mental retardation have difficulty in the functional use of joint attention for social exchange. Markers of joint attention deficit associated with atypical development at an early stage of ontogenesis were found.Discussion and Conclusions.In the episodes of joint attention with preschoolers with mental retardation, there are changes in the profile of suggestive attitudes, sensitivity to the direction of the partner’s gaze, differences in the mechanistic and mentalistic gaze. We can single out the following specific difficulties in children with mental retardation: deficiencies in the reference search, deficiencies in the declarative indication and display, deficiencies in the search, where others indicate.
New Operators in Ideal Topological Spaces and Their Closure Spaces
Authors: MODAK Shyamapada , ISLAM Md Monirul 
Published: December 2019

In this paper, we introduce two operators associated with ψ* and *ψ operators in ideal topological
spaces and discuss the properties of these operators. We give further
characterizations of Hayashi-Samuel spaces with the help of these two
operators. We also give a brief discussion on homeomorphism of generalized
closure spaces which were induced by these two operators.
Jamming/Garbling assessment and possible mitigations in the OpenSky network
Authors: Leonardi Mauro , Strohmeier Martin , Lenders Vincent 
Published: December 2019

The Automatic Dependent Surveillance-Broadcast (ADS-B) technology is one of the pillars of the future surveillance system for air traffic control. However, its many fundamental vulnerabilities are well known and an active area of research. This paper examines two closely related ADS-B radio frequency channel issues, jamming and garbling.Both jamming and garbling produce the same physical effect: the reception of mixed signals, coming from different sources (usually not co-located). In this paper, we assess the impact of these reception problems and examine three separate mitigation techniques. Through the use of theoretical evaluations, simulations and real-world analysis based on data collected by the OpenSky Network, we compare their effectiveness and establish a first baseline for their use in modern low-cost, crowdsourced ADS-B networks.
Les Slaves du sud au prisme des Lumières et du romantisme
Authors: Tatin-Gourier Jean-Jacques , Nikcevic Jasmina , Bogojevic Dragan 
Published: December 2019

Les auteurs s’intéressent à l’impact culturel français dans la péninsule balkanique entre 1750 et 1850 au travers des figures de passeurs culturels (Velestinlis, Boskovic, Zoïs) mais aussi de lieux de convergences et de diffusion d'idées (Raguse, Laybach, Vienne) ayant contribué au développement identitaire des Slaves du sud. Les effets de cette diffusion resteront assez méconnus en France jusqu'à la moitié du XIXe siècle où se développe alors un intérêt académique pour la slavistique.
Marriage Ceremony in Batak Toba Tribe: Between Consumerism and Purpose of Life
Authors: Siregar Mangihut 
Published: December 2019

The marriage ceremony for the Batak Toba tribe is a bond between a man and a woman along with relatives of men and women. Through marriage ceremonies they can enter the dalihan na tolu system, carry out a life cycle, become adults and have the right to enter the Batak lineage (tarombo). Because of the importance of the meaning of the marriage ceremony, the Batak Toba people continue to carry out this tradition.
According to the tradition of the ancient people, the marriage ceremony was carried out simply by mutual cooperation. In accordance with its development, the marriage ceremony changed from simple to consumerism. Consumerism occurs in mindset, behavior and also matter. Consumer behavior is influenced by: globalization, lifestyle, popular culture and a lack of understanding of the meaning of the Batak Toba marriage ceremony.
The phenomenon of consumerism that occurs in the Batak Toba wedding ceremony is very complex because it follows a long procession at a high cost. Although the behavior of consumerism has long been a problem, but in reality they remain immersed in a culture of consumerism . The culture of consumerism on the one hand is a problem but on the other hand is an arena to achieve purpose of life.
Suullisen perinteen arkistoaineistot ja kirjoituksen transmissioon liittyvä variaatio – Antti Rytkösen keräämät rekilaulut Suomalaisen Kirjallisuuden Seuran arkiston kokoelmissa
Authors: Karhu Hanna 
Published: December 2019

Artikkeli käsittelee rekilaulumuistiinpanojen variaatiota Antti Rytkösen 1890-luvulla keräämien aineistojen avulla. Kyseiset aineistot ovat Suomalaisen Kirjallisuuden Seuran arkiston kokoelmissa. Artikkelissa verrataan arkistossa olevia erilaisia kirjoitettuja versioita samoista lauluista ja osoitetaan, että perinnearkistojen tekstianeistoissa on havaittavissa kirjoituksen prosesseihin liittyvää variaatiota. Rytkönen on siis muunnellut keräämiään laulutekstejä jonkin verran, ennen niiden lähettämistä SKS:n arkistoon.
Artikkelissa hyödynnetään tekstikritiikin ja geneettisen kritiikin näkökulmia.
PENGARUH FOCUS GROUP DISCUSSION TENTANG PELAKSANAAN UJI KOMPETENSI TERHADAP TINGKAT KECEMASAN MAHASISWA
Authors: Situmorang Benny Andreson , Silalahi Kristina L 
Published: December 2019

<p><em> </em>The<em> Indonesian National Competency Test </em><em>(INCT) </em><em>is carried out with the aim of equalizing the quality standards of graduates at each educational institution. For </em><em>INCT </em><em>students is a challenge that must be faced because to apply for a job a health worker must have a registration certificate</em><em> </em><em>(RC)</em><em>. </em><em>The registration certificate</em><em> is obtained if a student is declared a graduate (competent) in the implementation of Competency Test. The purpose of this study is to obtain information on the problems being faced by professional nurses who will face the Indonesian National Competency Test through the implementation of Focus Group Discussion (FGD). This type of research is qualitative research with a quasi-experimental research design with one group pretest-posttest design. Stages of Research Methods will be carried out using the design of the quasi-</em><em>e</em><em>xperiment(quasi-experimental) with the target of all nurses in the final semester of totaling 51 people. Data collection method with guided interview guidance. The data analysis method uses dependent t-test. Where in the paired groups, the same subject was examined before and after the intervention (design before and after) and at the same time. Based on the results of the t-test calculation, the value of Z -4,472 with (p = 0,000) &lt;0.05 so that the decision of the hypothesis Ha is accepted then H0 is rejected. It was concluded that there was an influence between FGD (Focus Group Discussion) on the Implementation of Competency Tests on the anxiety level of Nurse Profession students at FKK UNPRI Medan in 2019. It is expected that students who will face competency tests to prepare themselves more by following guidance both on campus and outside campus so have good preparation in facing the Competency Test</em></p><p><em> <strong><em>Keywords: </em></strong><em>Focus Group Discussion, implementation, competence, test, anxiety level</em><br /></em></p>
Эшельный спектрограф 2.6-м телескопа им. академика Г. А. Шайна
Authors: Лагутин Александр , Плачинда Сергей , Шаховской Дмитрий , Нехай Евгений , Бакланова Диляра , Петров Петр 
Published: December 2019

Дано описание эшельного спектрографа высокого разрешения, установленного в фокусе куде телескопа ЗТШ Крымской астрофизической обсерватории РАН. Спектрограф является штатным прибором и используется в наблюдениях начиная с 2013 г. Приводится оценка эффективности спектрографа по результатам наблюдений звезд.
Why do people attempt suicide? A mixed-methods research from south India
Authors: Purushothaman P. , Premaraian K.C , Ramakrishnan J. , Thyagarajan S. , Lakshminarayanan S. , Debasish L. 
Published: December 2019

Background: Suicide is a major public health problem and a leading cause of death worldwide. In 2009, the suicide rate in Tamil Nadu and in Pondicherry was 21.5 per lakh and 47.2 per lakh population respectively. This is more than four times the rate as compared to the national level. Suicidal attempts are 20 times higher than the completed suicides. Mixed-method design gives better understanding of the complexity of the path from suicide ideation to suicidal attempt.
Materials and methods: A (QUAN – QUAL) Sequential Explanatory design was used. Among 200 patients admitted for attempted suicide in JIPMER and Indira Gandhi Government Hospital and Post Graduate Institute Pondicherry were assessed for the reasons for attempting suicide using a semi-structured questionnaire. For a subsample of 40(20%) In-depth interview was done to explore and understand the reasons and the undermined situation associated with attempted suicide at their residence.
Results: Among the study subjects (n = 200), more than half were in the age group of 20-29 years, mean (± standard deviation) age of suicide attempt was 26 ± 9.1 years. Commonest reason (precipitating factor) for attempting suicide was verbal abuse, most often by parents (31.9%). Other precipitating factors were physical abuse, illness, marital conflict, family related problem, etc. On IDI, it was found that there were several, background factors (like chronic ill health; loss of family member, delayed marriage, alcoholism, and heavy debt), aggravating factors (like verbal or physical abuse, neighborhood influence, guilt), and protective factor (like religious affiliation, motherhood feel, caring and loving parents). A conceptual diagram was generated depicting the imbalance between the protective and aggravating factors acting on the background factors before the execution of a suicide attempt. In the presence of background factor, the suicidal ideation progressed to suicidal intention and ended in attempt. Not all suicide attempts were preceded with suicidal intention or ideation. Some attempts occurred as an impulsive thought or to threaten the family member.
Conclusion: There is lot of scope to reduce the suicidal attempts in our country. Opportunistic screening should be done to identify any psycho-social issues among patients attending OPD. Strong social support and enabling environment should be provided for counseling individuals with suicidal ideation and intentions.