bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Relative Role of Firm Incentives, Auditor Specialization, and Country Factors as Antecedents of Nonfinancial Audit Quality
Authors: Dalla Via Nicola , Perego Paolo 
Published: February 2020

SUMMARY
This paper examines the antecedents of nonfinancial audit quality in the novel setting of sustainability assurance (SA). We proxy SA quality by a content analysis of 1,248 publicly available SA statements issued by a panel of G500 firms in the period 2005–2013. Our findings indicate that a higher emphasis on stakeholder engagement and executive compensation schemes linked to sustainability targets are significant internal client incentives for enhanced levels of SA quality. Our study also confirms the importance of supply-side factors, such as auditor competence and auditor specialization, in explaining the heterogeneity of (nonfinancial) audit quality. SA quality appears to be further strengthened if a country's institutional environment privileges the enforcement of a legal infrastructure aimed at the protection of social and environmental dimensions of corporate practices. Our results suggest the complement view of governance mechanisms proposed by Doidge, Karolyi, and Stulz (2007) applies in this emergent nonfinancial auditing market.
Identifying Different Types of Tax Avoidance: Implications for Empirical Research
Authors: Guenther David A. , Krull Linda K. , Williams Brian M. 
Published: February 2020

ABSTRACT
We provide a theoretical framework to identify when measures of tax avoidance reflect tax avoidance related to, and unrelated to, earnings management. The influence of earnings management on measures of tax avoidance occurs because pretax financial accounting income is used as a benchmark against which tax payments are measured. A firm that manages earnings upward without paying additional tax on the managed earnings can be considered to have avoided tax. We demonstrate that a measure of tax avoidance that has been used in prior research—the ratio of cash taxes paid to pretax operating cash flows—captures tax avoidance that is unrelated to earnings management. Use of this alternate measure in empirical studies can avoid attributing earnings management results to tax avoidance.
JEL Classifications: M41; H25; G12.
Dirección estratégica a través del emprendimiento y modelos de negocio
Authors: Velasco Rodríguez Gabriela 
Published: February 2020

Este trabajo plantea una revisión bibliográfica sobre las escuelas de dirección estratégica, así como las perspectivas del emprendimiento y las propuestas de modelos de negocio que emergen en un contexto de cambios tecnológicos y de mercado. Esto con la meta de diferenciar los elementos de la dirección estratégica mediante las perspectivas que describen al emprendimiento y las características de los modelos de negocio. El método comprende una investigación básica que determina un marco teórico para alcanzar el objetivo propuesto.
Como parte de las conclusiones se menciona que las estrategias son las causas de la relación entre el emprendimiento y la innovación de los modelos de negocio, ya que la etapa de gestación del emprendimiento permite vislumbrar el tipo de modelo de negocio que se pretende establecer con base en la naturaleza de las tendencias de dirección estratégica, la cual, a su vez, ofrece un marco de referencia clave para comprender la evolución del pensamiento estratégico.
Síndrome de burnout en estudiantes de nivel superior. Análisis comparativo entre estudiantes agrupados por programa educativo dentro del Instituto Tecnológico Superior de Ciudad Constitución
Authors: Aguilar Carrasco José Ignacio , Arvizu Acosta Roberto , Flores Ramírez Ángel Evaristo 
Published: February 2020

En esta investigación se indagó sobre la presencia del síndrome de burnout y el nivel de este entre estudiantes inscritos en diferentes programas educativos en una institución de educación superior en México. Para ello, se aplicó un cuestionario basado en el School-Burnout Inventory (SBI) a 871 universitarios del Instituto Tecnológico Superior de Ciudad Constitución, quienes fueron agrupados por carrera. Posteriormente se analizaron las respuestas y se calcularon puntuaciones medias obtenidas por programa educativo. Los resultados fueron los siguientes: Arquitectura = 30.7394; ingeniería Industrial = 30.3482; ingeniería en Industrias Alimentarias = 29.992; licenciatura en Administración = 27.7575; ingeniería en Electromecánica = 27.5561; ingeniería en Sistemas Computacionales = 27.3284: Gastronomía = 27.1443, e ingeniería en Gestión Empresarial = 25.8775. A partir de lo anterior se logró identificar que las puntuaciones más altas se obtuvieron en programas relacionados con el estudio de las ciencias de la ingeniería, aunque no corresponden en su totalidad a estas, ya que en la licenciatura en Administración la puntuación media obtenida se encuentra por encima de algunas ingenierías. Además, se analizó el nivel de este padecimiento entre los estudiantes matriculados exclusivamente en el programa de Arquitectura para identificar si la puntuación media aumenta conforme al grado de estudio, es decir, si el crecimiento se da uniformemente de primer hasta séptimo semestre. Los resultados indican que existe un crecimiento no uniforme, por lo tanto, no se puede reconocer que el síndrome de burnout estudiantil aumenta conforme el semestre de estudio.
Lecturas
Authors: Lecturas Lecturas 
Published: February 2020

Claves de la justicia desde América Latina - Mayra A. Scaramutti
Power and Principle: The Politics of International Criminal Courts - Tomás Willemoës
The Third Revolution: Xi Jinping and the New Chinese State - Verónica Florencia Campos
Diplomacia Contemporánea. Teoría y práctica para el ejercicio profesional - Lucía Hipatía Parodi
Professional and educational strategies of modern applicants
Authors: Vasenina I. V. , Lipatova M. E. , Sushko V. A. 
Published: February 2020

The article deals with approaches to the understanding of the profession and professional choice in domestic and foreign scientific thought. The key issues of the study of vocational guidance and professional choice are presented in the historical perspective. The interrelation of choosing future life path, professional future and that educational institution, which in the future will allow youth not only to get a profession, but also serves as a launching pad for future career, is considered particularly acute by the end of school before each graduate. Today, the choice of the educational institution by the applicants remains a significant problem for them and in this regard the researchers face the task of characterizing the educational behavior of modern high school students, future applicants.To answer these questions, the staff of Faculty of sociology of the Lomonosov Moscow State University was conducted among senior pupil of Moscow schools. The article presents the results of studies of different years of satisfaction with the level of received education, the motives for choosing the future education of senior pupils, and value orientations of youth. The main factors influencing the choice of the desired level of education and educational institution, as well as the basic model-goals of education used by youth in choosing their life path, were highlighted. The significance of higher education for future applicants and a steady increase in the trend of the spread of consumer behavior of youth, orientation in their life strategies towards success and high material wealth, a certain social status, are confirmed on the basis of the obtained data.
The role of mass media in political socialization of modern Russian youth
Authors: Samsonova T. N. , Naumova E. S. 
Published: February 2020

The article analyzes the role of mass media in the process of political socialization of the Russian youth in the context of deep socioeconomic and political transformations.Especially significant for the development of political views is the period from 15 to 25 years. Young Russian citizens are just at the stage in the process of developing political habits and are easily influenced by different factors. Much of political information comes from the media, both traditional: newspapers, magazines, radio, television, and innovative — through the Internet. Television helps to shape public opinion by providing political news and their assessment, touching upon important problems, existing in the political sphere. The growth of the Internet is especially significant. News aggregators and online bloggers present a broad range of opinions on political events. The importance of an adequate assessment of the role of the traditional and innovative media in the political socialization of young people, in shaping the political subjectivity of young Russian citizens is obvious.
CRC 8-bit Encoder-Decoder Component in FPGA using VHDL
Authors: SALEH ANDHI RACHMAN , SUDIRO SUNNY ARIEF 
Published: February 2020

AbstrakCyclic Redundancy Check (CRC) adalah salah satu jenis dari deteksi kesalahan yang digunakan pada pengiriman data. CRC umumnya digunakan di jaringan digital dan perangkat penyimpanan untuk mendeteksi perubahan tidak disengaja pada data asli. CRC memiliki keandalan yang tinggi dalam pengiriman data karena CRC menggunakan algoritma berdasarkan cyclic code. Pada artikel ini generator polinomial yang digunakan dalam encoder dan decoder adalah CCITT dan dengan lebar bit data 8 bit. CRC-8-CCITT biasanya digunakan pada Asynchronous Transfer Mode (ATM) headers, Integrated Services Digital Network (ISDN) HEC, dll. Pada penelitian ini dilakukan perancangan dan diterapkan dengan menggunakan VHDL. Software pendukung yang digunakan untuk mengimplementasikan VHDL adalah Xilinx ISE 8.1i.Kata kunci: Cyclic Redundancy Check (CRC), VHDL Language, Xilinx ISE 8.1iAbstractCyclic Redundancy Check (CRC) is one type of error detection used in data transmission. CRC commonly used in digital networks and storage devices to detect accidental changes to raw data. CRC has high reliability in data transmission because uses algorithms based on cyclic codes. In this article the polynomial generator used in the encoder and decoder is the CCITT and with a width of 8 bits data bits.CRC-8-CCITT usually used at Asynchronous Transfer Mode (ATM) headers, Integrated Services Digital Network (ISDN) HEC, etc. This article presents design and implementation of a component using VHDL. The supporting software used to implement VHDL is Xilinx ISE 8.1i.Keywords: Cyclic Redundancy Check (CRC), VHDL Language, Xilinx ISE 8.1i
The Role and Effectiveness of Coaching in Increasing Self-Efficacy and Employability Efforts of Higher Education Students
Authors: Molyn Joanna 
Published: February 2020

In this quasi-experimental longitudinal mixed-methods study we examined the link between coaching, self-efficacy and the employability efforts of students from a widening participation university (a university which aims to offer education to students regardless of their socioeconomic status, income, age, disability or ethnicity) in the United Kingdom. We investigated effectiveness of coaching used as an employability-enhancing tool.We also examined what aspects of coaching relationship are most effective in changing students’ career self-efficacy beliefs, outcome expectations and employability efforts.The study also explored the impact of gender, ethnicity, perceived social support, socioeconomic status, cultural influences and gender role models on students’ self- efficacy beliefs, outcome expectations and their employability efforts.We analyzed the above factors in the context of the changing role of Higher Education. Our study explored a need for the widening participation universities in the United Kingdom to address the issues of gender, ethnicity, perceived social support, socioeconomic status, cultural influences and gender role models in their employability strategy.We used Social Cognitive Career Theory (SCCT) as the main theoretical framework as SCCT recognizes the links between psychological and social effects of gender and ethnicity, the social-cultural environment and career opportunity structures. We positioned coaching as a learning experience within the SCCT framework.
Activity-Based Gamified e-Learning for IoT and Energy Efficiency: Academic Education, Workforce Development, and Public Literacy
Authors: Cherner Yakov , Mullett Gary , Uhomoibhi James , Darkwa Osei , Cherner Tatyana 
Published: February 2020

This paper presents the activity-based reconfigurable learning and training environment build around a “Virtual Energy Efficient House” (v-EEHouse). It provides an interactive context for cross-disciplinary learning and teaching a wide spectrum of STEM topics related to solar energy, energy efficiency, and Internet of Things (IoT) technology. The target audience includes K-12 and higher education students and faculty, and general public. It can also be employed for the professional training of employees of utility industry and IoT service providers.v-EEHouse enables users to explore energy consumption by major home systems and appliances, get familiar with the IoT technology and the domestic use of renewable energy sources, and adapt an energy-responsible behavior. The v-EEHouse and its individual components can be integrated with online courses including these delivered via the MOOC platforms including edX.Application of the environment in different countries (USA, UK, Ghana, and Tanzania), at diverse educational levels and in various settings, as well as students and instructors’ feedback is discussed.
Closing the Signaling Gap: Leveraging learning science and technology design principles to support marginalized and vulnerable youth to transfer their skills, knowledge, and abilities, to new and different types of work.
Authors: Forshaw Tessa , Rosas Sergio , Maples Bethanie 
Published: February 2020

The OECD suggests that young people, ages 18-25, will be the hardest hit by the future of work. As entry-level positions are more likely to involve routine tasks with low skill requirements, this group will be most at risk for disruptions or transitions partially because lack of social capital and exposure to careers prevent them from finding the necessary support to transfer their skills to a new environment (OECD, 2018). As society faces an uncertain and changing future of work, workforce development needs a new paradigm; one founded in leveraging the learning sciences and human-centered technology design to drive inclusion.A preliminary trial of a web-based skills visualization tool with the LA Chamber of Commerce suggests that when participants in their workforce development program created their skills visualization map using the tool, the quantity, and quality of skills used to self-describe increased. Further, the number of participants recommended for an internship also increased. These early results indicate that using a skills visualization map may promote self-explanation, and allow participants to construct a better understanding of how to transfer their skills to a new environment. This approach was used to address the core learning problem of self-explanation, as studies have shown that self-explanation and visualizations are powerful strategies to learn more deeply (Schwartz et al., 2016).
Changing the state of literacy in the Digital Age in India
Authors: Gahlot Aanandita , Gahlot Shubhankar 
Published: February 2020

India as an emerging economy deals with troubles in literacy due to factors like shortage of quality academic institutions and unsuitable curriculum. Digital Technology is accredited as something which can bridge the gap between quality institutions and individuals and make learning more engaging.Indian Government has made use of technology in the best possible way and launched Pradhan Mantri Gramin Digital Saksharta Abhiyan (PMGDISHA)‡ under its Digital India initiative. It has been initiated to make at least one individual from each household digitally literate so that they develop the skills which will be needed to link with the rapidly growing digital world. This scheme aims to target the rural population including the disparaged sections of society like minorities, Below Poverty Line (BPL), women and differently-abled people.The use of technology in education has transmuted the whole system of education. This paper is aimed at exploring the changing state of literacy in India after introducing PMGDISHA.* Prime Minister Rural Digital Literacy Mission
Pendampingan Usaha Kecil Dan Menengah Tenun Ikat Troso Dalam Peningkatan Produktivitas dan Kualitas Produk Kain
Authors: Ismanto Hadi , Tamrin Muhammad Husni , Pebruary Silviana 
Published: February 2020

ABSTRAK Kegiatan ini bertujuan untuk menigkatkan kuantitas dan kualitas produk kain yang dihasilkan oleh mitra, dan meningkatkan jalur pemasaran yang dapat digunakan oleh mitra dalam meningkatakan penjualan kain tenun ikat torso. Metode yang digunakan adalah penampingan, pelatihan, dan praktek langsung oleh mitra UMKM Tenun Ikat Troso Jepara. Capain kegiatan ini adalah dimilikinya alat tenun bukan mesin yang telah ditambah alat jangkar untuk memproduksi varian kain yang berbeda dengan kain yang selama ini diproduksi oleh mitra. Mitra memiliki standar operasi prosedur (SOP) produksi untuk menjaga kualitas kain yang diproduksi. Mitra memiliki jalur pemasaran baru melalui online marketing dengan memanfaatkan website dan social media guna meningkatkan daya saing UMKM. Kata kunci: Pendampingan, Pelatihan, UMKM, Tenun Ikat. ABSTRACT This activity aims to improve the quantity and quality of woven fabric, and improve the marketing channels that can be used by partners in increasing sales. The method used is direct mentoring, training, and practice by SME's partners Tenun Ikat Troso Jepara. Achievement this activity are owned ATBM that have been added jangkar tool to produce variants of different fabrics with fabric that had been produced by partners. Partners have standard operating procedure (SOP) production to maintain the quality of fabric produced. Partners have new marketing channels through online marketing by utilizing websites and social media to improve the competitiveness of SMEs. Keyword: Mentoring, Training, SME, Weaving ikat
Hubungan Antara Dukungan Suami Dengan Pelaksanaan Kelas Ibu Hamil Di Puskesmas Turi
Authors: Kustini Kustini 
Published: February 2020

Kelas ibu hamil merupakan sarana belajar kelompok yang membahas tentang kehamilan, persalinan, nifas, perawatan bayi dan lain-lain, namun pada pemanfaatan kelas ibu hamil masih rendah. Penelitian ini bertujuan untuk mengetahui factor – factor yang mempengaruhi pelaksanaan kelas ibu hamil dipuskesmas Turi kabupaten Lamongan tahun 2019 Desain penelitian survei sampel ini adalah cross sectional menggunakan pendekatan kuantitatif dengan jumlah sampel 110 ibu hamil secara systematic random sampling. Analisis data meliputi análisis univariat, bivariat (chi-square) dan multivariat (poisson regresi). Hasil analisis bivariat menunjukkan bahwa ada pengaruh antara dukungan suami p-value : 0,00 < α 0,05 dengan partisipasi ibu mengikuti pelaksanaan kelas ibu hamil,. Upaya peningkatan dukungan suami untuk mengikuti pelaksanaan kelas ibu hamil dengan meningkatan pengetahun suami serta meningkatkan semua komponen pendukung pelaksanaan kelas ibu hamil di Kota Lamongan. Kata kunci : Dukungan Suami, pelaksanaan kelas ibu hamil
Analiza uspješnosti kupnje knjiga za fond Sveučilišne knjižnice Rijeka
Authors: Kosić Sanja 
Published: February 2020

Cilj. Sveučilišna knjižnica Rijeka ima na raspolaganju ograničena sredstva namijenjena kupnji knjižnične građe. Cilj je ovoga rada analizom dostupnih podataka o korištenosti građe nabavljene kupnjom utvrditi u kojem je stupnju ta nabava uspješna, odnosno koliko se kupljena građa zaista i koristi te pokušati identiﬁcirati razloge nekorištenja.
Pristup/metodologija/dizajn. Na temelju izvještaja o posudbi građe generiranih iz knjižničnog programa provedena je analiza korištenosti građe nabavljene kupnjom. Analiza je provedena na omeđenim publikacijama nabavljenim i korištenim u petogodišnjem razdoblju od 2014. do 2018. godine.
Rezultati. Rezultati analize pokazali su da se najviše nabavlja domaća građa, da sa- držajno građa odgovara područjima koja se izučavaju na Sveučilištu te da je vrlo visok postotak građe koja je kupljena za fond Knjižnice zaista i posuđen od strane korisnika.
Ograničenja. Kako Knjižnica kupuje iznimno mali broj serijskih publikacija, analiza je ograničena na kupljene monograﬁje.
Praktična primjena. Metodologiju analize može se primijeniti u knjižnicama koje imaju pristup istim ili sličnim izvorima podataka. Primjenjiva je u knjižnicama koje smatraju potrebnim povremeno procjenjivati uspješnost vlastite nabavne politike, a gledano kroz (ne)korištenje nabavljene građe bez obzira na sam način nabave. Također, rezultate analize može se koristiti kao argument u razgovorima s osnivačem i drugim eventualnim ﬁnancijerima u nastojanju osiguravanja više sredstava za nabavu, odnosno za prilagodbu vlastite nabavne politike ukoliko se procijeni da je to potrebno.
Originalnost/vrijednost. Uobičajeno metode vrednovanja knjižničnih zbirki promatraju zbirku, odnosno cjelokupni knjižnični fond kao cjelinu bez obzira na sam način nabave građe. Provedena analiza fokusirana je pak na građu nabavljenu na određeni način, bez obzira na to u koju je zbirku ta ista građa uvrštena, a nastojeći procijeniti jesu li dostupna sredstva utrošena na najbolji mogući način, i to s aspekta korisnika.
الدَّلالــة الصوتيّــة عنــد علمــاء التجويــد دراســة بلاغيّــة ( ســـورة الكهــف إنموذجــاً )
Authors: خــالد حمــودي العــزاوي عقيــد 
Published: February 2020

يجعل له عوجا , وجعله بالصّوت والتَّرتيل مُجَّملا, وبالبلاغة والفصاحة مُبّينا , وصلى الله على محمد المرفوع بأعلى الدرجات، وآله وأصحابه الطيبين الطاهرين .
وبعد ...
انطلاقاً ممـا سبق ذكره تناولنا في بحثنـا « الدلالة الصوتية عنـد علماء التجويد دراسة بلاغية إذ لا يخفى على الدارسين أهمية هذا الموضوع الذي هو جزء من اللغة العربية لغة القرآن ومما يزيده أهمية أنَّه تحدّث في رحاب القرآن وفي رياضه وسوره، وخصّصت لها سورة الكهف لما فيها من دلالات صوتية كثيرة، ومعرفة أنواع الأصوات، وما تؤديه من دلالات، ولاسيما في المجال التطبيقي , إذ إنَّ طبيعة هذا الموضوع اقتضت أن أسلك المنهج الاستقرائي بما فيه من دراسة موضوعية تحليليه وصفية . كما إنَّ هذا البحث استقى مادته من كتب أهل اللغة القدماء والمحدثين وأرائهم، واطّلعت على كثير من الكتب، وإن لم آخذ من جُلّها , وإنَّ كثيراً من الدِّراسات سبقتني في هذا المجال؛ لكنّي أردت أن ألحق بالركب معهم، ولو بشيء قليل, لذا قسّمت بحثي على مبحثين لما يقتضيه المقام , فالمبحث الأول تناولت فيه الدلالة وأنواعها، والصوت وأنواعه عند اللغويين وأهل التجويد وعلاقة الصوت بالمعنى , أما المبحث الثاني فكان في المجال التطبيقي لسورة الكهف، وما بها من دلالات صوتية وإيحاءات إشارات في غاية الجمال ، إذ اقتضت طبيعة البحث أن تكون الدّراسة فيها , إذ لم تكن هناك صعوبات ولاسيما في المبحث الأول لوجود الكتب الكثيرة في هذا المجال ، ولكن المبحث الثّاني وجدنا بعض الصعوبات لما فيه من تطبيق اعتمدت فيه على كتاب قيم بعنوان جماليات المفردة القرآنية , حيث إنَّ الدراسة في هذا المجال تمثلت في أفصح كتاب منزل من الله تعالى وتحدى بإعجازه الإنس والجن , وما كان من توفيق فمن الله وحده، وما كان من تقصير فمن نفسي ومن الشيطان، وصلِّ اللهم على محمد وآله وصحبه أجمعين .
Culpeper's Impoliteness Strategies in Selected British Actors' Interviews: A pragmatic Analysis
Authors: Naser Abbas Abeer , Muhsin Ali 
Published: February 2020

اصبحت قلة الادب في الكلام موضعا للاهتمام من قبل العديد من الباحثين لما تمتلكه من دور مؤثر في مختلف مناحي الحياة. اذ يلجأ بعض الناس لاستعمال قلة الادب لاسباب عديدة ومختلفة ممايؤثر سلبا على الحوار وبالتالي يؤدي الى الغضب والاستياء. قامت الدراسة الراهنة بالتقصي عن الاستراتيجيات المستخدمة بقلة الادب والتي جاء بها كولبيبر عام 1996 في مقابلات مختارة مع ممثلين بريطانيين. كما تحاول الدراسة ايضا التعرف علىى نوعها فيما لو كانت مستخدمة من اجل التسلية او من اجل اظهار القوة في الكلام او من اجل التعبير عن حالة انفعالية سلبية كالغضب الذي سببه المتكلم. ان من اهم ما وصلت اليه الدراسة الحالية من نتائج هي ان جميع انواع قلة الادب قد استعملت في المقابلات المختارة مع ممثلين بريطانيين وابرزها ما استعمل من اجل التسلية.