bluuebunny/crossref_metadata_2025_split huggingface dataset:
An Examination of Internal Audit Function Size: Evidence from U.S. Government and Nonprofit Sectors
Authors: Garven Sarah A. , Scarlata Audrey N. 
Published: June 2020

SUMMARY
We examine factors associated with internal audit function (IAF) size in U.S. government and nonprofit (GNP) entities. Our results, based on responses from 345 GNP participants, indicate several factors related to organizational characteristics, IAF characteristics, IAF responsibilities, and information technology (IT) tools and audit activities that are associated with IAF size. Specifically, we find IAF size is positively associated with: (1) mandated IAFs, (2) activity related to audits of general IT risks, (3) use of a rotational staffing model, (4) degree of fraud detection responsibility, (5) conduct of performance audits, (6) extent of sophisticated audit technologies, (7) organization size, (8) opportunity to receive a bonus, and (9) age of the IAF. IAF size is negatively related to (1) extent of access to records and property appropriate for the performance of audits, (2) nonprofit organizations, (3) healthcare institutions, and (4) educational institutions. Additional analysis reveals variation between large and small organizations.
A Case Study in the Implementation of a Continuous Monitoring System
Authors: Acar Durmuş , Gal Graham , Öztürk Mahmut Sami , Usul Hayrettin 
Published: June 2020

ABSTRACTThe aim of this study is to examine continuous monitoring through flowcharts at a company that trades on the Istanbul Stock Exchange. The company uses an ERP system for all its operations, continuous monitoring, and continuous auditing activities. The company's continuous monitoring activities are analyzed with flowcharts produced after examining the processes. Based on these flowcharts, existing control points of the company's ERP systems are explained. The flowcharts also have new control points that would be applied to the company's system. Consequently, by the means of the generated flowcharts, the continuous monitoring activities are improved and the continuous auditing system will be developed using the proposed new control points in flowcharts. Because of the integration of all firm processes such as production, purchasing, human resources, marketing, and sales in one flowchart, and generation of a monitoring system, this study is important and provides a new perspective on the current literature.JEL Classifications: M42; M41; L63.
Board Risk Oversight and Corporate Tax-Planning Practices
Authors: Beasley Mark S. , Goldman Nathan C. , Lewellen Christina M , McAllister Michelle 
Published: June 2020

ABSTRACT
Risk oversight by the board of directors is a key component of a firm's enterprise risk management framework, and recently, boards have paid more attention to their firm's tax-planning activities. In this study, we use a hand-collected sample of proxy statement disclosures about the board's role in risk oversight and provide evidence that risk oversight is negatively associated with both tax uncertainty and overall tax burdens. We find that risk oversight is most strongly associated with positions that yield permanent tax benefits and also with less risky tax-planning activities. Overall, the evidence suggests that board risk oversight is associated with more effective tax-planning practices.
Mechanisms of Sodium–Glucose Cotransporter 2 Inhibition: Insights From Large-Scale Proteomics
Authors: Ferrannini Ele , Murthy Ashwin C. , Lee Yong-ho , Muscelli Elza , Weiss Sophie , Ostroff Rachel M. , Sattar Naveed , Williams Stephen A. , Ganz Peter 
Published: June 2020

OBJECTIVE
To assess the effects of empagliflozin, a selective sodium–glucose cotransporter 2 (SGLT2) inhibitor, on broad biological systems through proteomics.

RESEARCH DESIGN AND METHODS
Aptamer-based proteomics was used to quantify 3,713 proteins in 144 paired plasma samples obtained from 72 participants across the spectrum of glucose tolerance before and after 4 weeks of empagliflozin 25 mg/day. The biology of the plasma proteins significantly changed by empagliflozin (at false discovery rate–corrected P &lt; 0.05) was discerned through Ingenuity Pathway Analysis.

RESULTS
Empagliflozin significantly affected levels of 43 proteins, 6 related to cardiomyocyte function (fatty acid–binding protein 3 and 4 [FABPA], neurotrophic receptor tyrosine kinase, renin, thrombospondin 4, and leptin receptor), 5 to iron handling (ferritin heavy chain 1, transferrin receptor protein 1, neogenin, growth differentiation factor 2 [GDF2], and β2-microglobulin), and 1 to sphingosine/ceramide metabolism (neutral ceramidase), a known pathway of cardiovascular disease. Among the protein changes achieving the strongest statistical significance, insulin-like binding factor protein-1 (IGFBP-1), transgelin-2, FABPA, GDF15, and sulphydryl oxidase 2 precursor were increased, while ferritin, thrombospondin 3, and Rearranged during Transfection (RET) were decreased by empagliflozin administration.

CONCLUSIONS
SGLT2 inhibition is associated, directly or indirectly, with multiple biological effects, including changes in markers of cardiomyocyte contraction/relaxation, iron handling, and other metabolic and renal targets. The most significant differences were detected in protein species (GDF15, ferritin, IGFBP-1, and FABP) potentially related to the clinical and metabolic changes that were actually measured in the same patients. These novel results may inform further studies using targeted proteomics and a prospective design.
Meningkatkan Keterampilan Menulis Laporan Melalui Penerapan Model Pembelajaran Kontruktivisme Siswa SMP Negeri 43 Medan
Authors: Ningsih Sri Fajar 
Published: June 2020

Penelitian ini berupaya untuk mengatasi permasalahan dalam proses belajar mengajar di kelas. Tujuan penelitian ini adalah untuk menerapkan penggunaan pendekatan konstruktivisme dalam upaya meningkatkan kemampuan menulis laporan pada pelajaran bahasa Indonesia. Penelitian ini diharapkan dapat bermanfaat bagi siswa, guru dan sekolah secara umum dapat memberikan solusi pada dunia pendidikan secara luas. Penelitian ini merupakan Penelitian Tindakan Kelas (Classroom Action Research) dengan pendekatan kualitatif dan kuantitatif. Metode yang digunakan untuk menjaring data adalah menggunakan instrument observasi aktivitas belajar, instrument tes hasil belajar/evaluasi dan dokumentasi. Hasil penelitian menunjukkan bahwa ada peningkatan belajar siswa dalam setiap siklus baik aktivitas belajar maupun hasil tes belajar siswa. Absensi kehadiran siswa selalu mencapai 100%. Aktivitas belajar siswa terus meningkat dari pra siklus 1,87 menjadi 2,12 pada siklkus I dan meningkat menjadi 3,00 pada siklus II dan hasil belajar nilai rata-rata kelas 70,23 pada pra siklus, siklus I mencapai 79,04, dan siklus II naik menjadi 81,85 . Jadi, dari siklus I ke siklus II naik dari 69,1% menjadi 83,33% (target pencapaian KKM di atas 75 untuk materi ini tercapai. Artinya Penerapan Model Pembelajaran Kontruktivisme dapat meningkatkan aktivitas belajar dan tes hasil belajar siswa Kelas VIII-2 SMP Negeri 43 Medan Tahun Pelajaran 2017/2018 Kata kunci: Belajar, Menulis, laporan, kontruktivisme
Pandemia por COVID-19: Un punto de partida para pensar las intersecciones entre especismo, medioambiente y alimentación
Authors: Andreatta María Marta , Navarro Alexandra , Pezzetta Silvina 
Published: June 2020

Dentro de estos impactos desconocidos, el lugar que ocupó la cría industrial de animales no humanos en la emergencia y la transmisión del COVID-19 es algo que permanece en la total ignorancia para la mayoría de la gente, que sigue asignando culpas a murciélagos o ciudades distantes con culturas diferentes. El incremento observado a nivel global de este tipo de enfermedades se relaciona tanto con la alteración de los entornos naturales como con el hacinamiento que resulta de la cría masiva de ganado para consumo humano. Segúnestimaciones recientes, alrededor del 60% de todas las enfermedades infecciosas en los seres humanos son de origen zoonótico. Si bien muchas de ellas se encuentran alojadas en la fauna silvestre, el ganado suele servir de “puente epidemiológico” hacia las poblaciones humanas.
Matrices de pensamiento audiovisual para pensar la comunicación en tiempos de Pandemia: Análisis y prospectiva del rol de los medios de comunicación
Authors: Barreras Luis , Murolo Leonardo , Irigaray Fernando , García Vargas Alejandra , Gómez Pedro Arturo , Yepez Mariana 
Published: June 2020

Este texto fílmico se plantea como una matriz de pensamiento, desde diversas miradas de la comunicación y el periodismo, que promueve un diálogo de saberes sobre la problemática de la Pandemia del COVID-19. La propuesta no implica un conocimiento acabado sino un punto de partida para analizar críticamente el rol de los medios de comunicación en sus diversos géneros y formatos.
La interdisciplina para el diseño de acciones estratégicas en barrios populares de Argentina ante el COVID-19
Authors: Canevari Tomás 
Published: June 2020

Tres incidentes hicieron salirse a la revista académica Question de sus publicaciones tradicionales que realiza desde hace 20 años. Los mismos atraviesan un recorrido personal y nutren un nuevo proyecto de investigación aprobado recientemente por la Agencia Nacional de Promoción Científica y Tecnológica de Argentina. Tejiendo los tres acontecimientos resaltados por la revista, el artículo presenta una lectura del proyecto desde el campo de la comunicación: el tema es el COVID-19 (3), abordado desde una perspectiva de Comunicación / Educación / Cultura con referencia ineludible a Jorge Huergo (2), y tomando como caso de estudio el mismo barrio donde trabajamos ininterrumpidamente junto a un equipo interdisciplinario e inter-actores desde la peor inundación de la historia de la ciudad de La Plata ocurrida en abril de 2013.
Garriga, María Cristina y Pappier, Viviana (Coord.) (2018) Enseñanza del pasado reciente. Experiencias pedagógicas en la Escuela graduada Joaquín V. González. EDULP
Authors: Basterrechea María Gabriela , Sahade Julieta 
Published: June 2020

Revisión del libro Enseñanza del pasado reciente. Experiencias pedagógicas en la Escuela graduada Joaquín V. González por M. C. Garriga y Pappier, V.
Pyomyoma presenting with obstructive uropathy and acute kidney injury in pregnancy—case report and review of literature
Authors: Kumari Om , Gaurav Amrita , Manoj Kumar Meenakshi , Gupta Anshu , Chaturwedi Jaya , khoiwal Kavita 
Published: June 2020

Background:
Suppurative leiomyoma (pyomyoma) is a rare complication of myoma. Pregnancy predisposes myoma for the acquisition of pyogenic infection. The expectant management of myoma is preferred during pregnancy, but pyomyoma mostly necessitates early surgical intervention to improve the maternal and fetal outcomes. A delayed diagnosis may result in life-threatening complications.

Case Presentation:
We report a case of a 30-year-old female, second gravida presented to the emergency room at 33 weeks’ gestation with 10 days of abdominal pain, fever, and vomiting. Abdominal examination showed distended tensed uterus with fundal height corresponding to 36 weeks’ size Pyomyoma, which manifested as obstructive uropathy with acute kidney injury and managed successfully. The renal function test had a marked derangement with blood urea nitrogen being 76 mg/dl and serum creatinine of 2.6 mg/dl, with normal electrolytic values. Magnetic resonance imaging pelvis revealed an abdominopelvic mass of approximately 18 × 11 cm with peripheral T1 hyperintensity and diffusion restriction and bilateral hydroureteronephrosis with extension. Laparotomy showed an irregular ragged mass of approximately 16 × 10 cm extending from the posterior surface of the uterus to the right side broad ligament. It had friable degenerated tissues with purulent collection within it which was spontaneously draining suggestive of ruptured pyomyoma. Pyomyoma was enucleated, and the patient recovered well postoperatively.

Conclusion:
Pyomyoma should be strongly suspected in the cases of myoma with sepsis during pregnancy.
Implementing Authentic Assessment in the 2013 Curriculum by English Teachers of Modern Boarding High School
Authors: Atmarizon Diki , Efendi Novita , Franchisca Sherly 
Published: June 2020

This article aimed to express the implementing authentic assessment in the 2013 curriculum by English teachers of Prof. Dr. Hamka Padang Modern Boarding High School. The illustration enclosed the kinds of authentic assessment, the implementation and the problems encountered by the English teachers. The subjects were two English teachers and 36 students. Observation checklist, questionnaire sheet and interview guideline were used as the research instruments. This is descriptive research and analyzed by qualitatively. The results showed that kinds of authentic assessment implemented by the two English teachers were oral interview, observation, writing sample, project, constructed-respond item and performance by score 45,55% with “poor category”. Although they have maximized their effort, they did not do better on the preparing, scoring, and reporting. Then, lack of time, knowledge and difficult to find appropriate material were still being problems encountered by the English teachers in implementing of the authentic assessment.
Keywords: Authentic Assessment, 2013 Curriculum, English Teachers
Theoretical Analysis of the Framework Lifelong Education on Quality of Life
Authors: Waziana Winia , Andewi Widi , Trisnawati Trisnawati , Ponidi Ponidi 
Published: June 2020

The people were created by God with a high desire for intellectual curiosity. Therefore humans must be able to learn anywhere and anytime, either in the home, residential environment or educational institutions. This article was to analyse the strategies in lifelong education. It also analyses about the importance of education and open their minds that education is not always obtained from the learning at school. This research was a qualitative study with content analysis as data collection techniques. Lifelong education was a system of educational concepts that includes all activities and learning processes that take place throughout the whole of human life. The direction of lifelong education was in children to adults in order to increase their knowledge and skills that are needed to survive and have a better quality of life.
Keywords: Framework Lifelong Education, Quality of life
A Simple Method for Including Polarization Effects in Solvation Free Energy Calculations When Using Fixed-Charge Force Fields: Alchemically Polarized Charges.
Authors: Kelly Braden , Smith William 
Published: June 2020

The incorporation of polarizability in classical force-field molecular simulations is an ongoing area of research. We focus here on its application to hydration free energy simulations of organic molecules. In contrast to computationally complex approaches involving the development of explicitly polarizable force fields, we present herein a simple methodology for incorporating polarization into such simulations using standard fixed-charge force-fields, which we call the Alchemically Polarized Charges (APolQ) method. APolQ employs a standard classical alchemical free energy change simulation to calculate the free energy difference between a fully polarized solute particle in a condensed phase and its unpolarized state in a vacuum. One electronic structure (ES) calculation to of the electron densities is required for each state: for the former, we use a Polarizable Continuum Model (PCM), and for the latter we use vacuum-phase electronic structure calculations.We applied APolQ to hydration free energy data for a test set of 45 neutral solute molecules in the FreeSolv database, and compared results obtained using three different water models (SPC/E, TIP3P, OPC3) and using MBIS and RESP partial charge methodologies. ES calculations were carried out at the MP2 level of theory and with cc-pVTZ and aug-cc-pVTZ basis sets. In comparison with AM1-BCC, we found that APolQ outperforms it for the test set. Despite our method using default GAFF parameters, the MBIS partial charges yield Absolute Average Deviations (AAD) 1.5 to 1.9 kJ·mol−1 lower than AM1-BCC.We conjecture that this method can be further improved by fitting the Lennard-Jones and torsional parameters to partial charges derived using MBIS or RESP methodologies.
Az európai jogtudomány felé – A német tudományos tanács ajánlásai az oktatás és a kutatás fejlesztéséről
Authors: Sólyom Péter 
Published: June 2020

A német tudományos tanács (Wissenschaftsrat) 2012. novemberében tette közzé a német jogtudomány és jogászképzés fejlődési irányairól szóló tanulmányát és ajánlását. A dokumentumot a szakmai nyilvánosság már széles körben megvitatta. A vita résztvevői nem kérdőjelezték meg a tanulmány legfontosabb állításait és ajánlásait. Eszerint a német jogászképzésnek és jogtudománynak nemzetközibbé kell válnia, erősíteni kell a nők jelenlétét a professzori karban, és ami a legfontosabb: össze kell hangolni az elméleti és a gyakorlati képzést, nem a tételes jogi szabályok visszaadását kell számon kérni, hanem képessé kell tenni a hallgatókat a joggyakorlat kritikus szemléletére. Ehhez egyfelől az oktatás diszkurzív jellegének az erősítése, másfelől a tananyag csökkentése és koncentrálása szükséges.
A hatalmi ágak megosztásának XXI. századi kérdései az Alaptörvényt követően
Authors: Cservák Csaba 
Published: June 2020

Az államhatalmi ágak megosztásának kérdése az alkotmányjog és a jogelmélet egyik legtöbbet kutatott területe. Az Alaptörvény hatálybalépésével a közjogi berendezkedés olyan új alapokra helyeződött, amelyek egyértelműen indokolttá teszik a téma ismételt vizsgálatát. E tanulmány gondolati vezérfonala a következő. Kísérletet teszünk a „három hatalmi ág – egy-egy funkció” frázist árnyaló szempontok bemutatására. Azt vizsgáljuk, hogy a hatalommegosztás milyen hatalmi ágak között, illetőleg mely egyéb tényezők között és főképpen hogyan létesülhet. Azok egyensúlyával? Azok merev elválasztásával? Vagy akár az egyes hatalmi ágakon belül is? Hovatovább egyes szervek bizonyos egységei tekintetében is? E fogalmak elméleti elemzése során mindig kitérünk konkrét gyakorlati, különösen magyar példákra. Az egyes fogalmi alapokat követően áttekintjük a klasszikus triászon felüli esetleges hatalmi ágakat, majd összegezzük az Alaptörvény szerinti hazai rendszert. Végül (indirekt bizonyítással) a hatalommegosztás ellentéte, a hatalomkoncentráció rövid elemzésével zárjuk a tanulmányt.
A kis értékű követelések európai eljárásának implementálása az európai unió egyes tagállamaiban
Authors: Nyilas Anna 
Published: June 2020

A tanulmány célja a 861/2007/ek rendelettel – a kis értékű követelések vonatkozásában – létrehozott, sui generis európai eljárás vizsgálata, melynek általános célkitűzései az igazságszolgáltatáshoz való hozzáférés javítása, az ítéletek kölcsönös elismerése és a belső piac jobb működése, míg a specifikus céljai a kis értékű követelések érvényesítésének egyszerűsítése, ezen peres eljárások gyorsítása, és a költségek csökkentése, valamint az elismerés és végrehajtás terén a közbenső eljárások (exequatur) eltörlése. Ezen célokat részben sikerült megvalósítani, hiszen például az automatikus elismeréssel és a végrehajtási tanúsítvány kiállításával a végrehajtás kérelmezése egyszerűbbé vált. A tanulmány megvizsgálja a rendelet alkalmazását az egyes tagállamokban, az ezzel kapcsolatban felmerült jogalkalmazási kérdéseket, illetve hogy mennyiben okozott nehézséget a tagállami jogszabályok összeegyeztetése a rendelettel. Kitér azokra a szabályozási területekre, ahol a rendelet a tagállami jogra támaszkodik, ezáltal a jogalkalmazóknak a gyakorlatban együtt kell a két szabályozási szintet alkalmazni, és feltárja, hogy ez miként valósult meg. Ehhez a rendelet hatálybalépése óta eltelt hét év adatai állnak rendelkezésre. Meg kell jegyezni, hogy 2015. decemberében fogadták el a rendelet módosítását, ami 2017. július 14-től alkalmazandó.
DENITRIFIKASI LIMBAH NITRAT PADA BERBAGAI TINGKAT KEASAMAN DENGAN MEMANFAATKAN MIKROBA AUTOTROPH
Authors: Nugroho Rudi 
Published: June 2020

A biological denitrification using autotrophic bacteria in batch suspension runs was investigated to clarify the effect of pH on denitrification rate. Elemental sulfur was employed as an electron donor. The culture of autotrophic bacteria was obtained from activated sludge by acclimatization. The effect of pH on denitrification rate could be expressed by bell-shape equation with optimum pH of 7,07. However at a pH range of 5,5 to 8,0, the denitrification rate significantly fastl. Therefore, the application of the denitrification of wastewater using autotrophic bacteria is suggested running well although without controlling pH. Kata kunci : Denitrification, nitrate, autotrophic bacteria, elemental sulfur, pH.
PERMASALAHAN TEKNIS INSTALASI PENGOLAHAN AIR LIMBAH PABRIK MINYAK KELAPA SAWIT
Authors: Rahardjo Petrus Nugro 
Published: June 2020

Crude palm oil produced in Indonesia has already been known as the second largest in Asia. Unfortunately tens of palm oil factories (CPOF) spread out in Indonesia have not good wastewater treatment plants (WWTP) yet. PT. Kertajaya, as an example, which is located in Regency Pandeglang, still has BOD contained in its final effluent of the wastewater treatment plant more than 200 ppm. In fact the capacity and capability of WWTP in PT. Kertajaya are much more than enough for only 288 m3 per day. Because of improper operation and maintenance of the WWTP, the technical problems are accumulated, such as, increasing the sediment, decreasing the retention time and channelling of the wastewater being treated. The following affect is the treatment process is not going well and the quality of effluent is getting worse. To solve the technical problems, it is very important to remove the sediment periodically and give aeration in the aerobic pond. A recommendation for the wastewater treatment system has been proposed. The system has eight processes including oil separation or first sedimentation, neutralization, equalization, anaerobic degradation, aerobic degradation, final sedimentation and sludge drying. Katakunci : BOD, technical problem, wastewater, anaerobic. Aerobic process
APLIKASI TEKNOLOGI PENGOLAHAN AIR SEDERHANA UNTUK MASYARAKAT PEDESAAN
Authors: Herlambang Arie , Said Nusa Idaman 
Published: June 2020

The level of water services by PDAM (Local Water Service Company) is still 19,4% of Indonesian population. Most of them still rely on groundwater, spring, river and rain. In the big and medium cities the level of water services higher between 40 – 50 and 20 - 30% respectively, but in rural still very low. Recently many source of water is contaminated by domestic, industry, and agricultur waste due to lack of attention of water users to environment. Beside, some dense populated areas with low sanitation fasility make many shalow well contaminated by E.coli. For improving rural water services, It needs government policy that encourage bigger role of rural comunity to develop their ability and organization that maintain and protect source, process, production and distribution of water. Information of Simple Water Treatment Technology is an important that must be distributed to people who live in village or remote areas, in order to improve their knowledge. BPPT has been along time to develop many kind of water treatment technologies for treating river water, groundwater, peatwater, calcareous water,poluted water, brachist water or even sea water to make clean water or potable water. Many of those technologies have already applied in many areas in Indonesia, and up to now BPPT still develop many kind of water treatment technologies for the future. Kata Kunci : air bersih, pengolahan air, masyarakat pedesaan.