bluuebunny/crossref_metadata_2025_split huggingface dataset:
SURVEY PADA KANTOR AKUNTANSI PUBLIK TERHADAP INDEPENDENSI AKUNTAN PUBLIK
Authors: Surtikanti Surtikanti , Supriyanto Joko 
Published: October 2020

Salah satu tugas auditor dalam menjalankan profesinya yaitu memberikan informasi yang berguna kepada publik untuk mengambil keputusan. Hal penting yang harus dimiliki dan selalu dipelihara oleh auditor yaitu Independensi. Tujuan dari penelitian ini adalah mencoba untuk mengetahui apakah independensi dipengaruhi oleh biaya audit dan masa kerja audit.
Metode yang digunakan adalah deskriptif dan verivisatif dengan menggunakan Smart PLS 2.0. Unit analisis dalam penelitian ini adalah Kantor Akuntan Publik di Bandung yang terdaftar di BPK RI. Metode pengambilan sampel yang digunakan adalah metode sampel jenuh yaitu dimana sampel digunakan sebagai penelitian yang sama dengan populasi penelitian yaitu sebanyak 9 KAP dengan jumlah responden sebanyak 18 auditor. Untuk mengetahui independensi akuntan publik mempengaruhi biaya audit dan periode perikatan audit maka dilakukan uji statistik menggunakan analisis korelasi, analisis kuadrat terkecil parsial, dan untuk menguji hipotesis digunakan uji t.
Hasil penelitian ini menunjukkan (1) Independensi akuntan publik dipengaruhi oleh Fee Audit (2) Independensi akuntan publik dipengaruhi oleh Audit Tenure pada Kantor Akuntan Publik di Bandung yang terdaftar di BPK RI..
Changes in the Installation of Pokchang and Throat-Bell Containers in Buddhist Paintings of the Late Chosŏn Period
Authors: 이 용윤 
Published: October 2020

Cet article examine l’emplacement de l’installation du « contenant en forme de clochette dans la gorge » (huryŏng t’ong 喉鈴筒) afin de comprendre les caractéristiques et les changements du rituel de la cache ventrale
(pokchang 腹藏) dans le cas des peintures bouddhiques. Les modifications de l’espace d’installation du contenant sont systématiquement liées à la variation des formats de montage des peintures bouddhiques. Au cours des XVIIe et XVIIIe siècles, les peintures bouddhiques étaient montées comme des rouleaux suspendus, cependant à partir de la fin du XVIIIe siècle, l’encadrement devint le style de montage prédominant. Cette transition a induit un déplacement de l’emplacement de la cache ventrale. En conséquence, le contenant en forme de clochette, qui avait été inséré dans la poche de la cache ventrale, accroché sur la partie supérieure avant de la peinture, a été déplacé à l’arrière de la peinture. Ce changement dans l’espace de l’installation a également influencé la forme du contenant. La poche de la cache ventrale renfermait un contenant cylindrique de forme similaire à celle utilisée pour la cache ventrale des statues bouddhiques. Déplacé à l’arrière de la peinture, le contenant en forme de clochette s’est transformé en un objet plat et carré de manière à épouser la forme du nouvel espace d’installation. À partir de la fin du XVIIIe siècle, l’utilisation du contenant carré s’est généralisée. Ceci est attesté dans la phrase suivante : « Le contenant cylindrique en forme de clochette est utilisé pour les statues bouddhiques, tandis que le contenant carré est utilisé pour les peintures bouddhiques », issue du Chosang kyŏng 造像經 (Soutra sur la production d’images bouddhiques) de l’édition du monastère Yujŏm 楡岾寺, publiée en 1824. Conformément à cette nouvelle forme du contenant, les objets insérés à l’intérieur et à l’extérieur de ce dernier ainsi que la séquence d’installation de ces objets ont été progressivement modifiés. À la fin du XVIIIe et au début du XIXe siècle, le contenant carré est devenu la forme standard pour les peintures bouddhiques. Simultanément, le couvercle à huit pétales du contenant a évolué pour devenir le P’aryŏp tae hongnyŏn chi to 八葉大紅蓮之圖 (Diagramme du grand lotus rouge à huit pétales) qui était associé au Yŏl kŭmgang chibang chi to 列金剛地方之圖 (Diagramme de la terre carrée de la disposition des diamants) et au Chunje kuja ch’ŏnwŏn chi to 准提九字天圓之圖 (Diagramme du ciel circulaire comprenant les neuf lettres de Cundī). Ces deux derniers diagrammes placés à l’extérieur du contenant ont été influencés par la Pimil kaegan chip 祕密開刊集 (Première publication de la Collection des enseignements ésotériques) publiée en 1784. Ces changements apportés à la forme du contenant et de la cache ventrale sont devenus la norme pour le rituel de la cache ventrale jusqu’à nos jours.
L’ouverture du chenal de la Puissance céleste sous la Chine des Tang : artifice magique ou poudre noire ?
Authors: Verellen Franciscus 
Published: October 2020

The Channel of Heavenly Might, completed in 868, was a unique feat of late Tang hydraulic engineering. A land canal cutting across the Jiangshan peninsula on the northern shore of the Gulf of Tonkin, it provided a passage connecting two bays in the gulf and sections of the coastal shipping route between Tang China and its Protectorate of Annan (Vietnam). The architect of the channel was the protector general Gao Pian (822–887), a leading actor on the military and political stage during the declining years of the Tang. A man of many talents, Gao was an effective military commander, builder of the medieval citadels of Hanoi and Chengdu, a gifted poet and a keen intellect, versed in Daoist alchemy and the arts of esoteric strategy. The most detailed account of the excavation of the channel to have come down to us is a stele inscription by Pei Xing (ca. 825-ca. 880), author of the collection of Daoist tales titled Transmitted Singularities, and redactor of official documents and military communications for Gao Pian. A witness to the events in 868 and Gao’s confidant, Pei conveyed the public message that the general mobilised the forces of thunder and lightning, objects of a widespread religious cult in the region, to accomplish the breach of a rock formation blocking the path of the channel. Other contemporary sources suggest that Gao used an unprecedented ploy to produce a “simulacrum” of thunder. The present article puts forward the hypothesis that the feat of breaching the channel was the work of alchemists present on the staff of Gao Pian, whose craft, in association with the simultaneous development of Daoist “thunder magic”, is credited with the invention of chemical explosives in ninth-century China.
PERANCANGAN SISTEM PAKAR IDENTIFIKASI JENIS IKAN MAS KOKI MENGGUNAKAN METODE FORWARD CHAINING BERBASIS ANDROID
Authors: Sihombing Andre Renaldy 
Published: October 2020

Ikan mas koki disenangi oleh penggemar ikan mas hias dalam pendidikan maupun masyarakat umum. Ikan mas koki di Indonesia terdapat beberapa jenis ikan mas koki populer yang sering dipelihara orang. Sebagai orang awam terkadang masih bingung untuk membedakan jenis-jenis ikan mas koki yang dijumpainya. Nama jenis ikan mas koki di suatu daerah biasanya berbeda dengan nama didaerah lainnya meskipun dari jenis ikan mas koki yang sama. Ini menyulitkan sesama orang pencinta ikan mas koki atau para pembudidaya ikan yang berurusan dengan ikan mas koki sebagai bisnis dalam dunia ikan hias. Diperlukannya seorang pakar ikan mas koki yang berpengalaman dalam mengidentifikasi jenis ikan mas koki. Padahal jumlah pakar ikan mas koki sangat sedikit, sehingga sulit ditemui setiap saat. Solusi yang ditawarkan dengan merancang aplikasi sistem pakar yang dapat mengidentifikasi jenis ikan mas koki berbasis android yang dapat mengidentifikasi jenis ikan berdasarkan bentuk badan, ekor, mata, kepala dan warna mas koki tersebut. Pada penelitian ini menggunakan metode System Development Life Cycle (SDLC) sebagai metode perancangan aplikasi, serta metode identifikasi menggunakan forward chaining. Kesimpulan dari penelitian ini adalah aplikasi identifikasi jenis ikan mas koki membantu pencinta ikan mas koki dalam mencari jenis ikan mas koki dengan benar. Aplikasi yang dibuat menghasilkan akurasi 87.5% dengan ketidak akuratan sistem sebesar 12.5%. Adapun saran dari penelitian ini adalah diharapkan aplikasi ini dapat dibuat dan digunakan dengan menggunakan image recognizer pada ikan mas koki agar aplikasi ini dapat lebih mudah digunakan para pencinta ikan mas koki dalam mengidentifikasi jenis ikan mas koki yang diinginkan ke depannya.
KISS1, P53, and PTEN immunoexpressions and prediction of malignancy in endometrial intraepithelial neoplasia lesion within endometrial polyp
Authors: Çolak Eser , Erinanç Hilal Özgür , Eroglu Semra , Eryılmaz Tahir , Özçimen Emel Ebru , Ayhan Ali 
Published: October 2020

Objective: Aim of this study to evaluate the usefulness of phosphase and tensin homologous deleted on chromosome 10 (PTEN), p53, and kisspeptin (KISS1) immunoexpressions in predicting malignancy in endometrial intraepithelial neoplasia within the endometrial polyps.
Material and method: This cross-sectional study was based on chart data from a convenience sample of patients who underwent probe curetage at the Gynecology and Obstetrics Clinic of Başkent University Ankara and Konya Practice and Research Hospitals, Turkey. A total of 169 patients were allocated into 5 groups, comprising the EIN-p group: 62 patients with an endometrial intraepithelial neoplasia lesion within an endometrial polyp, EC group: 17 patients with an endometrial carcinoma, EP-h group: 30 patients with hyperplasia on the background of the polyp but no atypia, EP group: 30 patients with endometrial polyps, and NE group: 30 patients with a normal (proliferative) endometrium. P53, PTEN, and KISS1 expressions between the groups were evaluated.
Results: In the EIN-p and EC groups, P53 and KISS1 expressions were moderate or strong. In the NE, EP and EP-h groups, KISS1 was weakly stained and P53 expression was negative. The number of patients with strong p53 and KISS1 expressions in the EC group was higher and this difference was statistically significant (P < 0.001). With PTEN immunostaining, the EC and EIN-P groups were weakly stained, whereas the NE, EP, and EP-h groups had moderate or strong staining. Strong staining rates were higher in patients in the NE and EP groups than in the EP-h group (P < 0.001).
Conclusion: In addition to the literature about P53 and PTEN, according to the data obtained herein, it was speculated that KISS1 may play an important role in the malignant transformation of endometrial polyps and it might be used as a predicting marker in this patient group.
Antinomi Kewenangan Mahkamah Konstitusi dalam Menguji Peraturan Pemerintah Pengganti Undang-Undang
Authors: Muhammad Taufiq Hafid  , Willy Talentaniko  , Yudi Pratama Tanjung  
Published: October 2020

Government Regulation a Substitute for laws (Perppu) is president right to regulate something in terms of compelling urgency. Perppu issued by the president must be immediately determined by the House of Representatives to be declared rejected or accepted. Article 24C Constitution of Republic Indonesia 1945 stipulates that authority of Constitutional Court is to only examine the law against Constitution of Republic Indonesia 1945, not the Perppu.
However, Constitutional Court through decision No. 138/PUU-VII/ 2009 states that the Constitutional Court has authority to examine Perppu against Constitution of Republic Indonesia 1945. The Perppu made by president make a new of legal norms that give rise to new legal status, new legal relationships and new legal consequences. Constitutional Court interprets that norms contained in Perppu are as binding as norms in the law. In conducting tests, Constitutional Court does not distinguish between formal and material laws.
The Responsibility by PT Pegadaian for the Guarantee of Damaged and Lost Goods
Authors: Tadjuddin Nurdiyana , Tjiaman Yohanis Yabes 
Published: October 2020

The practice of pawning in a PT Pegadaian is certainly inseparable from the various problems faced by the PT Pegadaian itself, especially the problem of collateral during storage. Collateral is stored at the PT Pegadaian, not a few that have an impact on damage or loss of the collateral. Damage and loss can occur due to negligence because it is stored for a long time. What is the form of responsibility by PT Pegadaian, if there is a guarantee for damaged and lost goods?
People are starting to pay attention to trusted institutions such as PT Pegadaian so that this research seeks to study further if people choose to become customers at a PT Pegadaian, and suffer unwanted losses, then there is a loss such as loss or damage to collateral, the PT Pegadaian must be responsible and provide compensation by the applicable laws and regulations.
The Maximum Spectral Radius of Graphs Without Friendship Subgraphs
Authors: Cioabă Sebastian , Feng Lihua , Tait Michael , Zhang Xiao-Dong 
Published: October 2020

A graph on $2k+1$ vertices consisting of $k$ triangles which intersect in exactly one common vertex is called a $k-$friendship graph and denoted by $F_k$. This paper determines the graphs of order $n$ that have the maximum (adjacency) spectral radius among all graphs containing no $F_k$, for $n$ sufficiently large.
The Role of Financial Disciplines in the Development of Universal and Professional Competencies of Entrepreneurs
Authors: Челышева Э.А. 
Published: October 2020

в статье рассматриваются вопросы формирования компетенций у студентов при изучении финансовых дисциплин. Показаны современные требования, предъявляемые бизнесом к оценке качества сформированных у выпускников вузов компетенций в сфере финансов. По мере развития информационных технологий меняются подходы к формированию компетенций в сфере финансов, более жесткими становятся критерии оценки уровня. Обоснована необходимость применения в обучении специализированных программных продуктов в сфере финансов для подготовки высококлассных специалистов, финансовых аналитиков и экспертов.
the article deals with the formation of students' competencies in the study of financial disciplines. It shows the modern requirements imposed by business to assess the quality of University graduates ' competencies in the field of Finance. It is emphasized that as information technologies develop, approaches to the formation of competencies in the field of Finance change, and the criteria for assessing the level become more stringent. The necessity of using specialized software products in the field of Finance for training high-quality specialists, financial analysts and experts is justified.
Socially oriented Education and Entrepreneurship in Higher Education: Experience and Prospects
Authors: Кузнецова Е.Г. , Прасолова П.А. 
Published: October 2020

в статье раскрывается специфика образовательной подготовки в области социального предпринимательства. Рассмотрен опыт ряда вузов РФ в области обучения социальному предпринимательству. Обобщены результаты анкетирования, проведенного среди студентов ИСГО МПГУ с целью выявления заинтересованности в обучении социальному предпринимательству. Делается вывод о целесообразности введения в образовательные программы МПГУ на всех уровнях образования таких дисциплин, как «Основы современного предпринимательства», «Управление в сфере социального предпринимательства», «Социальное предпринимательство в сфере образования» и др.
the article reveals the specifics of educational training in the field of social entrepreneurship. The experience of several Russian universities in the field of training in social entrepreneurship is considered. The results of a questionnaire conducted among students of the Institute of Social and Humanitarian Studies of the Moscow State Pedagogical University are generalized in order to identify interest in learning social entrepreneurship. It is concluded that it is advisable to introduce such disciplines as the Foundations of Modern Entrepreneurship, Management in the Field of Social Entrepreneurship, Social Entrepreneurship in the Field of Education, etc. at the Moscow State Pedagogical University at all levels of education.
Social and Humanitarian Education and Environmental Identity of the Individual
Authors: Счастливцев Р.А. 
Published: October 2020

в статье вводится понятие экологической идентичности личности, определяемое и рассматриваемое в связи с понятиями социализации и образования. Социально-гуманитарной образование понимается как основа образования вообще. Указывается на то, что реализация личностной идентичности возможно только при комплексной трактовке мировоззрения как единство индивидуального, социального и природного. При этом социальность служит универсальным опосредованием индивидуального и природного уровня. Реализация такого мировоззрения становится возможным только при экологическом подходе к проблеме личности.
the article introduces the concept of environmental identity of a person. This concept is defined and considered in connection with the concepts of socialization and education. Social and humanitarian education is understood as the basis of education in general. It is pointed out that the realization of personal identity is possible only with a comprehensive interpretation of the worldview as the unity of the individual, social and natural. At the same time, sociality serves as a universal mediation of the individual and natural level. The realization of such a worldview becomes possible only with an ecological approach to the problem of personality.
Critical Thinking: its Status in the Contemporary Social Space and the Education System
Authors: Сорина Г.В. 
Published: October 2020

в статье исследуются особенности критического мышления, его статуса в современном социальном пространстве в целом и в системе образования, в частности. В работе выделяются два основных направления анализа критического мышления. Первое из них ориентировано на обсуждение историко-философских и историко-логических контекстов формирования идей критического мышления. Второе – на понимание критического мышления как определенной методологической установки, которая проявляется в различных сферах анализа. В качестве примеров использования критического мышления как методологической установки рассматриваются такие сферы деятельности человека, как музыка, образование, проблемы современной пандемии.
the article explores the features of critical thinking, its status in the contemporary social space, particularly, the education system. To this end, two major lines of analysis of critical thinking are identified. The first one focusses on discussing the historical-philosophical and historical-logical contexts in which the ideas of critical thinking developed. The second one concentrates on understanding critical thinking as a methodological framework present in various areas of analysis. As examples of critical thinking employed as a methodological framework, human activities such as music, education, and the current struggle against the pandemic are considered.
Social and Humanitarian Aspects of Entrepreneurship: Social Capital and Social Entrepreneurship
Authors: Игумнов О.А. , Платонова Е.Д. , Мусарский М.М. 
Published: October 2020

предпринимательство как специфический вид социальной практики, существующий достаточно длительное время, закономерно становится объектом научного интереса исследователей социальных проблем современного общества. Интерес вызывают как мотивы, побуждающие заниматься данным видом деятельности, так и социальные основания предпринимательства как социальной практики. В частности, значительное количество исследований посвящено проблеме профессиональных и личностных качеств предпринимателя и их врожденного характера. Речь также идет о возможности и необходимости массового обучения предпринимательству и условиях его результативности. Авторами проведен анализ социально-гуманитарной составляющей предпринимательской деятельности, роли социально-культурного контекста в этом процессе. Указанные факторы проанализированы с позиции социальных установок, сложившихся в представлениях предпринимателей. Проведен анализ взаимосвязи самовосприятия предпринимателей и мотивации к занятию предпринимательством, а также природы неформального (социального) инвестирования как феномена в условиях социально-ориентированный рыночной экономики.
entrepreneurship as a specific type of social practice, existing for quite a long time, naturally becomes the object of the scientific interest of the modern society social problems researchers. Both the motivations for engaging in this activity and the social foundations of entrepreneurship as a social practice are of interest. A considerable number of studies are devoted to the problem of professional and personal qualities of the entrepreneur and their innate nature. At the same time, it is about the possibility and necessity of mass training of entrepreneurship, as well as about the conditions of its performance. The authors have analyzed the social and humanitarian component of entrepreneurship and its role of the social and cultural context in this process. These factors have analyzed as the social attitudes established in the perceptions of entrepreneurs. An analysis of the relationship between self-perception of entrepreneurs and motivation to engage in entrepreneurship, as well as the nature of informal (social) investment as a phenomenon in a socially oriented market economy were carried out.
Modern Methods of Distance Teaching of Socio-Economic Reforms (on the example of Privatization in the Subject «History»)
Authors: Пожилов Д.М. 
Published: October 2020

в статье рассматриваются современные методы дистанционного подхода к преподаванию истории на примере темы «Приватизация». Автор рассматривает платформы МООК и Stepik как дополнительную возможность в изучении приватизационного периода в рамках дисциплины «История», оценивает пользу дистанционных платформ для поддержки основного курса.
the paper deals with modern methods of remote approach to history teaching by the example of privatization. The author considers such platforms as MOOK and Stepik as additional opportunity in studying privatization period within the framework of «History» discipline. He assesses the usefulness of distance platforms in supporting the core course.
Needs of Higher Education Institutions and Employer Companies: Competence Approach
Authors: Демина В.В. 
Published: October 2020

в статье обозначены вопросы, проработка которых необходима для эффективного взаимодействия учреждений высшего образования с предприятиями. Решение поставленных в статье проблем повысит компетенции как обучающихся, так и работающего населения страны.
the paper identifies the issues, development of which is necessary for effective interaction of higher education institutions with enterprises. The solution of the problems raised in the article will increase the competence of both students and working population of the country.
Effectiveness of Management Decisions in the Education System
Authors: Заякина И.А. 
Published: October 2020

в статье рассматриваются вопросы эффективности принятия управлен-ческих решений в системе образования; подчеркивается важность госу-дарственных целей и задач для организаций, осуществляющих образовательную деятельность.
the article discusses the effectiveness of managerial decision-making in the education system; emphasizes the importance of state goals and objectives for organizations engaged in educational activities.