bluuebunny/crossref_metadata_2025_split huggingface dataset:
UMA ANÁLISE DAS POSSÍVEIS INTERSEÇÕES ENTRE A BASE ECONÔMICA DO RIO DE JANEIRO E A OFERTA DE EDUCAÇÃO PROFISSIONAL
Authors: Gawryszewski Bruno , Marques Guilherme , Lavouras Fernanda 
Published: October 2019

O presente artigo tem como objetivo analisar a relação entre economia e educação, a partir dabase econômica do estado do Rio de Janeiro e a oferta de educação profissional em instituiçõesde referência no ensino de cursos técnicos. A metodologia de trabalho foi a revisão de literatura de pesquisas que versam sobre as atividades econômicas no estado, a consulta a bancos de dados sobre economia, emprego e renda e as páginas oficiais das instituições de ensino. A conclusão é que a divisão social do trabalho permanece como balizador que estrutura a diversificação de possibilidades formativas.
LUTAS SOCIAIS NO CAMPO: 13 PERGUNTAS PARA ANA MOTTA
Authors: Souza William Kennedy Do Amaral 
Published: October 2019

A Revista Trabalho Necessário traz uma longa entrevista com Ana Maria Motta Ribeiro, professora associada do Departamento de Sociologia e Metodologia das Ciências Sociais da Universidade Federal Fluminense. Ana Motta é do Programa de Pós-Graduação em Sociologia e Direito (UFF) e, envolvendo estudantes de graduação e pós-graduação em projetos de ensino, pesquisa e extensão, coordena o Observatório Fundiário Fluminense (OBFF) e, neste espaço desenvolve o Projeto “Sociologia Viva”. Ali se articulam seus orientandos/as e grupos de pesquisadores/as de diversos núcleos de investigação e extensão do Brasil. Recentemente esse coletivo começou a se expandir numa dimensão latinoamericana, envolvendo Argentina, Chile e México na recém-criada Rede LatinoAmericana de Observatórios Hidro Territoriais.
Accounting Fundamentals and Systematic Risk: Corporate Failure over the Business Cycle
Authors: Ogneva Maria , Piotroski Joseph D. , Zakolyukina Anastasia A. 
Published: October 2019

ABSTRACT
In this paper, we use accounting fundamentals to measure systematic risk of distress. Our main testable prediction—that this risk increases with the probability of recessionary failure, P(R|F)—is based on a stylized model that guides our empirical analyses. We first apply the lasso method to select accounting fundamentals that can be combined into P(R|F) estimates. We then use the obtained estimates in asset-pricing tests. This approach successfully extracts systematic risk information from accounting data—we document a significant positive premium associated with P(R|F) estimates. The premium covaries with the news about the business cycle and aggregate failure rates. Additional tests underscore the importance of the “structure” imposed through recessionary-failure-probability estimation. The “agnostic” return predictor that relies only on past correlations between the same fundamental variables and returns exhibits markedly different properties.
JEL Classifications: G12; G32; G33; M41.
Information Technology Governance: Reflections on the Past and Future Directions
Authors: Wilkin Carla L. , Chenhall Robert H. 
Published: October 2019

ABSTRACT
This study investigates the extant literature concerned with Information Technology Governance (ITG), published in leading accounting and management information systems journals, in the period 2005 to 2017. While recent research into ITG has taken a more holistic organizational perspective, the essence remains people, product, processes, and performance. Our review reveals ITG's increasingly dual role in improving organizational capability and performance, as well as controlling and monitoring outcomes. Findings show that ITG is concerned with both governing of IT and governing through IT, presaging a more defined connection between ITG's five focus areas and Corporate Governance. Other new themes include ITG's role in improving outcomes in intra- and inter-organizational relationships, embryonic efforts to distill a theory of ITG, and emerging scenarios where the evolving role of IT in business activities is creating profound organizational implications and consequently new avenues for ITG.
Will the Medium Become the Message? A Framework for Understanding the Coming Automation of the Audit Process
Authors: Alles Michael G , Gray Glen L. 
Published: October 2019

ABSTRACT
Frey and Osborne (2017), estimated that there is a 94 percent probability that automation will replace accountants and auditors. The leading accounting firms are concerned that a tech company like Google could enter and disrupt the auditing industry. In response, they are themselves investing in artificial intelligence and other technologies. Two key questions need to be answered when automating audits: What is the role played by technology, whether client or auditor owned, in the audit process? And how will the use of that technology impact trust in audited financial statements, recognizing that trust is the rationale for auditing in the first place? We develop a framework for the audit process as an affective work system that takes into account that technology is both a production input and an affective mechanism shaping the level of trust consumers of the audited financial statements have in the audit process that assured those statements.
PELATIHAN MOBILE APPS DIGITAL MARKETING UNTUK UMKM DI JATINANGOR
Authors: Kirana Desty Hapsari , Rafiah Kurnia Khafidhatur , Sari Rora Puspita 
Published: October 2019

Kota Sumedang sebagai kota penopang yang ada di Jatinangor memiliki banyak UMKM yang tumbuh, terutama UMKM Makanan dan Minuman. Mayoritas UMKM Makanan dan Minuman di daerah Jatinangor belum menggunakan fitur Instagram for Business yang tersedia gratis sebagai media promosi maupun media untuk memasarkan produk yang mereka jual. Hal ini menyebabkan keterbatasan dalam pemasaran produk yang dimiliki. Ketidaktahuan wirausahawan mengenai praktik pemasaran yang menggunakan media digital dan berbiaya rendah, serta belum adanya UMKM makanan dan minuman di wilayah jatinangor yang menggunakan fitur Instagram for business dalam menunjang promosi produk pada usaha miliknya menjadi fokus utama para akademisi untuk melaksanakan kegiatan pelatihan yang dianggap mampu memaksimalkan pemanfaatan media sosial kegiatan bisnis.Berdasarkan hasil kegiatan pelatihan terdapat 30 UMKM Makanan dan Minuman di wilayah Jatinangor yang langsung menggunakan fitur Instagram for Business dalam memasarkan dan mempromosikan produk yang mereka jual. Selain itu, para pemilik UMKM tersebut juga memperoleh edukasi mengenai teori dan paktek pengambilan foto produk yang baik dan benar, serta teori pemasaran produk secara digital melalui media sosial yang efektif dan tepat sasaran. Kata kunci : UMKM, Pemasaran Digital, Media Sosial.
PENCEGAHAN KARIES DENGAN APLIKASI TOPIKAL FLUORIDE PADA ANAK USIA 12-13 TAHUN
Authors: Setianingtyas Prastiwi , Nurniza Nita , Attamimmi Fathimah Azzahra 
Published: October 2019

Abstrak Kesehatan gigi dan mulut telah mengalami peningkatan pada beberapa tahun terakhir, tetapi prevalensi terjadinya karies gigi pada anak tetap merupakan masalah klinis yang signifikan. Anak yang berisiko karies tinggi harus segera dilakukan perawatan untuk mengurangi terjadinya karies atau mencegahnya. Upaya pencegahan yang paling efektif salah satunya adalah dengan aplikasi topikal fluoride. Tujuan kegiatan ini adalah meningkatkan pengetahuan mengenai pencegahan karies khususnya pada anak usia 12-13 dan mendorong perubahan perilaku dalam menjaga kesehatan gigi dan mulut. Metode yang digunakan adalah penyuluhan, sikat gigi bersama dan pengaplikasian topical fluoride. Kegiatan ini dilakukan pada bulan Februari – Maret 2019. Hasil yang didapatkan adalah setelah dilakukan penyuluhan terjadi peningkatan pengetahuan tentang karies dan pencegahannya sebesar 48% berdasarkan hasil pre test dan post test. Kata Kunci : pencegahan karies, topikal fluoride Abstract Oral and dental health has increased in recent years, but the prevalence of dental caries in children remains a significant clinical problem. High caries risk children should immediately be treated to reduce or prevent the occurrence of dental caries. One of the most effective prevention efforts is the application of topical fluoride. The purpose of this activity is to increase knowledge about prevention of caries especially in children aged 12-13 and encourage behavioral changes in maintaining dental and oral health. The method used is counseling, toothbrush together and the application of topical fluoride. This activity was conducted in February - March 2019. The results obtained were after counseling there was an increase in knowledge about caries and prevention by 48% based on the pre test and post test. Keywords : caries prevention, topical fluoride
OPTIMASI TEMPERATUR PEMANASAN DAN HOLDING TIME SERTA MEDIA PENCELUPAN TERHADAP KEKERASAN MATERIAL SK3 Mod DENGAN METODE RESPON SURFACE
Authors: Candra Susila , Witantyo Witantyo , Djoenaedy Aldo Rendra 
Published: October 2019

Heating temperature (Quenching temperature), holding time and cooling rate (cooling rate) is an important process parameter in the hardening processes, to obtain maximum hardness number of materials. To determine the optimum parameters influenced by the type of material, process conditions and quenching media. Different process conditions, then the process parameters should also be defined with different process parameters. Thus experiments on the process of hardening steel materials Mod SK3 is done to get the setting parameters of the optimum quenching temperature and holding time. Optimization of process parameters using Response Surface methode. The experimental results: if the cooling media (cooling fluid) used "engine oil ", the optimal parameter is "quencing temperature" = 828.9 oC, holding time = 40.12198 minutes (40 minutes 8 seconds). If the cooling media used Issodur 220, the optimal process parameters are "quencing temperature" = 832.88 oC, holding time = 39 818 minutes (39 minutes 50 seconds). Kekersaan maximum material that can be achieved is 59.7 HRC (quenching media: "engine oil") and 62.2 HRC (quenching media: "Ussodur 220").
VARIASI ANATOMI JENIS Sargassum DI PANTAI CAMPLONG MADURA
Authors: Wisanti Wisanti , Indah Novita Kartika , Kurniati Ida 
Published: October 2019

According to the inventaritation of Sargassum in Camplong Beach, there are five morphologically different species. They are S. crassifolium, S. plagyophyllum, S. echinocarphum, S. cinerium, dan S. duplicatum. Plasticity of macroalgae is high, therefore morphologically identification is not enough. So the study is not about the structure of thallus in macroalgae, and this study is to prove the result of inventaritation is true or not.
The result of study shows that there are different anatomy in Sargassum species, they are feature of medulla shape, cell shape, structure cortex, and cell diameters.
An Empirical Assessment of the Success of Road Asset Management System in Tanzania and Its Economic Value in Managing and Planning for Roads Pavement
Authors: Ndume Vitalis Agati , Selemani Majige , Ko Jesuk 
Published: October 2019

The deployment of Information Communication Technology in the Road sector has contributed positively towards achieving the national goal of ICT for infrastructure development. However, the deployment of ICT software for Road infrastructure in underdeveloped countries has been done with duplication of efforts contributing to software failure. This study aimed in evaluating the effectiveness and economic values of the Road Maintenance Management System in Tanzania. The study deployed System Usability Scale Framework in 26 regions of Tanzania, and Kruskal-Wallis test was used for significance testing. The result indicates positive response of adopting and scaling the Road Maintenance Management System to all 26 regions in the country with R2=0.863. The usability of the system remains steady for almost three years from 2017 to 2019. The economic value of system is found to be above average (61%), while the value for money is found to reach 76.5% of the expectation. It is therefore concluded that the use of ICT in planning for Roads Maintenance increases efficiency in delivery critical factors that facilitated decision making in road planning and also improves specific services delivery in government efficiency.
EFEKTIVITAS PENGGUNAAN MEDIA KARTU BERGAMBAR TERHADAP HASIL BELAJAR SISWA PADA PELAJARAN IPA KELAS IV SDN MARENGAN LAOK 1 KECAMATAN KALIANGET KABUPATEN SUMENEP
Authors: Imaniyah Siti , Hidayat Jefri Nur , Prijambodo Raden Firman Nurbudi 
Published: October 2019

Tujuan penelitian ini yaitu untuk mengetahui perbedaan hasil belajar siswa yang diajarkan menggunakan metode ceramah dengan media kartu bergambar dan tanpa media kartu bergambar. Jenis penelitian adalah quasi-eksperimen. Sampel penelitian di kelas IV A dan IV B. Teknik pengambilan sampel data menggunakan cara purposive sampling. Cara mengambil data penelitian yaitu dengan tes obyektif dan observasi. Instrumen penelitian yaitu instrumen tes dan non tes. Data hasil belajar di analisis menggunakan uji t sampel bebas. Nilai rata-rata hasil belajar kognitif siswa kelas eksperimen sebesar 79,11%, sedangkan kelas kontrol sebesar 61,95% dengan nilai signifikansi 0,005. Hal ini menunjukkan bahwa penggunaan media kartu bergambar dengan metode ceramah berpengaruh nyata terhadap hasil belajar kognitif siswa. Keterlaksanaan pembelajaran pada kelas eksperimen dan kelas kontrol sama-sama memiliki persentase keterlaksanaan sebesar 89%.
PENGEMBANGAN MEDIA BERBASIS POP UP BOOK UNTUK PEMBELAJARAN IPA DI MTs RAUDHATUT THALIBIN
Authors: Zainorrahman Zainorrahman , Azizah Lutfiana Fazat , Kadarisman Kadarisman 
Published: October 2019

Siswa akan mencapai tujuan pembelajaran dengan baik apabila sarana pembelajaran di sekolah memadai. Salah satu cara untuk mengatasi minimnya sarana yaitu dengan mengembangkan media berbasis Pop Up Book. Pop Up Book merupakan buku yang menampilkan satu objek berupa gambar yang bergerak pada saat halamannya dibuka. Tujuan penelitian ini yaitu untuk mengetahui kelayakan media Pop Up Book serta respon siswa terhadap media pembelajaran berbasis Pop Up Book. Penelitian ini dilakukan di MTs Raudhatut Thalibin Kolor Sumenep dengan populasi siswa sebanyak 26 orang. Jenis penelitian adalah Research and Development (R&D) dengan menggunakan model 4D Thiagarajan yang terdiri dari (define, design, develop, dan desseminate). Instrumen penelitian yang digunakan yaitu instrumen validasi materi, instrumen validasi desain, instrumen validasi format, dan angket respon siswa. Data hasil penelitian yaitu (1) kelayakan media Pop Up Book dilihat dari hasil validasi materi, validasi desain, dan validasi format memperoleh nilai rata-rata sebesar 91,25% dengan kategori sangat layak; dan (2) respon siswa sebesar 98,96% dengan kategori sangat baik.
Histopathological study of dermal granuloma
Authors: Rathod Gunvanti B. , Parmar Pragnesh 
Published: October 2019

Introduction:
The objectives of this study were to confirm the diagnosis of clinically suspected dermal granuloma- tous diseases by histopathological examination and by routine and special stains as well as to study the incidence of various types of dermal granulomas.

Materials And Methods:
This study was conducted at the Department of Pathology in collaboration with De- partment of Skin and Venereal disease. A total of 90 cases from outdoor patient department of skin and venereal disease, which were clinically diagnosed as suspected dermal granulomatous diseases, were taken as the study population.

Results:
In our study, we found that leprosy had the highest incidence (50%), followed by cutaneous tuberculosis (30%) among all dermal granulomatous diseases like syphilis, fungal, granuloma annulare, foreign body, actino- mycosis, and sarcoidosis. Dermal granulomas were most common in middle age between 21 and 40 years of age.

Conclusion:
Histopathology played an important role in the final diagnosis of dermal granulomatous lesions. Most common dermal granulomatous disease was leprosy, followed by cutaneous tuberculosis.
PERILAKU ASUH ORANGTUA OVER PROTECTIVE TERHADAP PERKEMBANGAN SOSIAL ANAK DI TK ISLAM KHAIRA UMMAH IKUR KOTO KECAMATAN KOTO TANGAH KOTA PADANG
Authors: Febiola Fifi , Izzati Izzati 
Published: October 2019

This study aims to describe the symptoms of over protective foster behsvior towards the social development of children in islamic kindergartens Khaira Ummah Ikur Koto Kecamatan Koto Tangah Kota Padang. This study uses a qualitative approach with descriptive study methods. The researcher uses parents and teachers as informants. How to use the date used by researchers is observasi, interviews, and documentation.
Based one the descriptive and data analysis, it can be concluded that the research shows that parents provide parenting patterns that tend to be over protective of their children. This is indicated by the form of protective provided by parents to their children, and does not provide an opportunity for children to be able to do it themselves. The over protective parenting has an impact on children’s social development, namely children are difficult to adapt to the new environment, prefer to play alone, and result in children not being independent.
MENGEMBANGKAN SOSIAL EMOSIONAL ANAK USIA DINI MELALUI BERMAIN
Authors: Lubis Mira Yanti 
Published: October 2019

Playing is an activity that is very important for the growth and development of children. Playing must be done at the initiative of the child and on the decision of the child itself, carried out with pleasure, so that all playful activities will produce a learning process in the child. Playing can also stimulate various children's developments such as physical-motoric, cognitive, logical-mathematical, language, moral-religious, social-emotional and artistic. Through playing, children's creativity will be built up and develop optimally. Children's social-emotional development in principle children learns through social interaction, both with adults and with peers. Social development has a positive impact on children's development. Social development supports communication skills, academic success, and adaptation in schools, and strengthens peer relationships and creates a positive environment in learning. Therefore, this competence must be developed early on optimally. One way to develop emotional social competence in early childhood is through play. Playing can be used as an alternative media in developing social-emotional early childhood
Approach to the organization of decision support in the formulation of innovative regional development strategies applying adaptive-simulation model
Authors: Chernyakhovskaya L. , Nizamutdinov M. , Oreshnikov V. , Atnabaeva A. 
Published: October 2019

The issues of formation of the decision support system in the field of regional development management have been considered. The presented review of the existing approaches in this field testifies on the one hand to their diversity, and on the other hand, it allows us to draw a conclusion about the need to solute a number of methodological and practical issues of decision support in terms of innovative development of regions. On this basis, the goal of the research is to develop the concept of a decision support system to substantiate the parameters of the innovative strategy of regional development based on adaptive mechanisms for coordinating the interests of economic agents.The research methodology is based on the synthesis of different approaches in the framework of integration into the structure of adaptive simulation models of problem-oriented knowledge bases, as well as intelligent technologies for processing semistructured information, using to find decisions in the process of formation and adjustment of parameters of management of innovative development of the region. The result of the study is a theoretical justification for the development of problem-oriented DSS, including a description of the interrelated stages, determining the main design features of this toolkit.As a part of the study, a conceptual scheme of implementation of the decision support system in the field of management of regional innovative development has been proposed, the key functional blocks of the proposed tools have been described, the place of existing tools in the structure of the regional development management system has been determined, the possibilities of its use in the formation of forecast-planned assessments of regional development, as well as the evaluation of the effectiveness of alternative management actions, have been shown.In our opinion, the proposed tools will expand the possibilities of applying the management theory and decision support methods, intelligent information technology, economic and mathematical methods, modern computer simulation technologies for strategic planning of socio-economic systems of macro- and meso-level. In practice, the tools can be interesting for public authorities to solve problems in the formulation of innovative regional development strategies for the Russian regions, the formation of medium-term forecasts and the justification of the parameters of social, economic and budgetary policy.
Activity of oil companies of Iraq and their role in the world economy
Authors: Mohammed I. M. M. , Pizengolts V. 
Published: October 2019

Сurrently, oil market remains one of the most demanded types of energy resources, the trade of which can be called the most important element of modern world economic relations.The global market for oil and oil products is characterized by high volatility, which requires the development of various strategies for insuring financial losses. Futures contracts are one of the main market financial risk management tools. Companies face the challenge of choosing the optimal hedging strategy. Will this strategy be used solely to hedge prices or will it become part of a wider market strategy.Another specific feature of the oil market is the participation of foreign companies in the exploration of oil fields in developing countries. Since the Iraqi oil market is currently in dire need of investment in technological infrastructure, the problem of attracting and operating foreign companies is also very topical for Iraq, and such relations themselves are also unstable and are influenced by many internal and external factors. The global energy sector is undergoing fundamental changes. At the same time, Iraq today has the most favorable opportunities for solving its economic problems, both shortterm and long-term. Iraq has a huge oil potential, largely unrealized, while possessing significant explored and undiscovered reserves. However, the oil and gas industry in Iraq requires the restoration and achievement of a stable export flow after the crisis period for it. Moreover, refineries need modernization, which requires significant financial costs.