bluuebunny/crossref_metadata_2025_split huggingface dataset:
“PENSI BINTEY”: PENGARUH IMPLEMENTASI BIG DATA ANALYTICS TERHADAP TERJADINYA AUDIT DELAY
Authors: Tunggal Nicholas Alexander , Elliza Elliza 
Published: July 2021

ABSTRACT Audit delay states the complexity of transactions that occur within a business entity. Many companies have tried to find ways to avoid audit delay conditions in their business processes, one of which is by implementing big data analytics in the company's operational activities. The purpose of this study was to determine the effect of implementing big data analytics on audit delay and several other factors such as company size, company age, company profit and loss, auditor opinion, and reputation of public accounting firms. This study will use empirical data based on publicly traded companies with the 2017-2019 period. The selection for the 2017-2019 period is based on the hypothesis that many companies are starting to apply big data analytics in carrying out their business processes. Big data analytics is projected based on disclosures made by companies. Based on the results of logistic regression analysis, big data analysis has no significant effect. This suggests that the accountant/auditor should consider implementing big data analytics because of its complexity.Keywords: audit delay, big data analytics ABSTRAK Audit delay mengindikasikan adanya kompleksitas transaksi yang terjadi dalam suatu entitas bisnis. Banyak perusahaan yang telah mencoba mencari cara agar terhindar dari kondisi audit delay dalam proses bisnisnya, salah satunya dengan mengimplementasikan big data analytics dalam kegiatan operasional perusahaan. Tujuan penelitian ini adalah untuk mengetahui pengaruh implementasi big dataanalytics terhadap audit delay serta beberapa faktor lainnya seperti ukuran perusahaan, umur perusahaan, laba rugi perusahaan, opini auditor, dan juga reputasi kantor akuntan publik. Penelitian ini akan menggunakan data empiris berdasarkan perusahaan go public dengan periode 2017-2019. Pemilihan periode 2017-2019 didasarkan pada mulai banyaknya perusahaan yang menerapkan big data analytics dalam menjalankan proses bisnisnya. Big data analytics diproyeksikan berdasarkan pengungkapan yang dilakukan perusahaan. Berdasarkan hasil analisis regresi logistik, big data analytics tidak berpengaruh signifikan. Hal ini menunjukkan bahwa akuntan/auditor harus mempertimbangkan pengimplementasian big data analytics karena terkait dengan kompleksitasnya.Kata kunci: audit delay, big data analytics
FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT INDIVIDU MELAKUKAN WHISTLEBLOWING: STUDI ANALISIS META
Authors: Alicia Fransiska 
Published: July 2021

ABSTRACT This study aims to determine the factors that influence individual intention to do whistleblowing using 10 years of research data. The purpose of this research is to examine the association between Ethical Judgement Whistleblowing, Locus of Control, Organizational Commitment, Fraud Severity Rate, Personal Cost Reporting, Personal Responsibility Reporting, Job Satisfaction, Fair Treatment, Cooperativeness, Moral Reasoning, Anonym Reporting Channels, Education on Whistleblowing, Attitude, Perceived Behavioral Control, Organizational Support, Subjective Norms, Professional Commitment, Ethical Climate-Egoism, Ethical Climate-Benevolence, Ethical Climate-Principle, Anticipatory Socialization, Self-Interest, Feel Anger, Ethnic, Self-Efficacy, Managerial Status, Ethical Decision Making, Reward, Corporate Ethical, Gender, Controllability to whistleblowing intention. This research accumulates and integrates existing studies using meta-analysis techniques on 35 sample journals published between 2010-2020. Based on the research results, there are 28 variables as factors that can influence whistleblowing intention.Keywords: whistleblowing, whistleblowing intention, factors affecting whistleblowing, meta-analysis ABSTRAK Penelitian bertujuan untuk mengetahui faktor-faktor yang mempengaruhi niat individu melakukan whistleblowing dengan menggunakan 10 tahun data penelitian. Penelitian ini menguji pengaruh Ethical Judgement Whistleblowing, Locus of Control, Organizational Commitment, Fraud Severity Rate, Personal Cost Reporting, Personal Responsibility Reporting, Job Satisfaction, Fair Treatment, Cooperativeness, Moral Reasoning, Anonym Reporting Channels, Education on Whistleblowing, Attitude, Perceived Behavioral Control, Organizational Support, Subjective Norms, Professional Commitment, Ethical Climate-Egoism, Ethical Climate-Benevolence, Ethical Climate-Principle, Sosialisasi Antisipatif, Self-Interest, Feel Anger, Suku Bangsa, Self-Efficacy, Managerial Status, Ethical Decision Making, Reward, Corporate Ethical, Jenis Kelamin, Controllability terhadap niat whistleblowing. Penelitian ini mengakumulasi dan mengintegrasikan studi yang telah ada dengan menggunakan teknik meta analisis terhadap 35 jurnal sampel yang dipublikasikan antara tahun 2010-2020. Berdasarkan hasil penelitian, terdapat 28 variabel sebagai faktor yang dapat mempengaruhi niat whistleblowing.Kata kunci: pengaduan, niat pengaduan, faktor yang mempengaruhi pengaduan, meta analisis
Impacts of climate change on environmental flows in West Africa's Upper Niger Basin and the Inner Niger Delta
Authors: Thompson Julian R. , Laizé Cédric L. R. , Acreman Michael C. , Crawley Andrew , Kingston Daniel G. 
Published: July 2021

Abstract
Modified water regimes due to climate change are likely to be a major cause of freshwater ecosystem alteration. General Circulation Model (GCM)-related uncertainty in environmental flows at 12 gauging stations in the Upper Niger Basin and flooding within the Inner Niger Delta is assessed using the Ecological Risk due to the Flow Alteration method and a hydrological model forced with projections from 12 GCM groups for RCP 4.5 in the 2050s and 2080s. Risk varies between GCM groups and stations. It increases into the future and is larger for changes in low flows compared to high flows. For the ensemble mean, a small minority of GCM groups projects no risk for high flows in the 2050s (low risk otherwise). This reverses for the 2080s. For low flows, no risk is limited to three stations in the 2050s and one station in the 2080s, the other experience either low or medium risk. There is greater consistency in the risk of change in flood extent, especially in the dry season (medium risk for all groups and the ensemble mean). Some (low or medium) risk of change in peak annual inundation is projected for most groups. Changing flood patterns have implications for wetland ecology and ecosystem services.
Assessing the societal adoptability of participatory water management: an application of the Motivation and Ability (MOTA) framework
Authors: Sadik Md Shibly , Hermans Leon M. , Evers Jaap , Nguyen Hong Quan , Khan Malik Fida A. , Ahmed Sadiq 
Published: July 2021

AbstractExploring whether society is sufficiently equipped and motivated to adopt planned interventions is vital for modern plan development trajectories. The Motivation and Ability (MOTA) framework offers a tool to assess the societal adoptability of plans by exploring stakeholders' motivations and abilities. It was originally developed to assess plan implementation feasibility for structural measures of flood management in the Mekong Delta. Further development is necessary before applying the tool in other contexts and for other types of planning interventions. Institutional measures like participatory water management (PWM) have long been recognized as essential elements for water management, but have so far also remained out of the reach of conventional planning assessment tools such as cost–benefit or cost-effectiveness analyses. This research, therefore, aims at extending the MOTA tool in the context of PWM reforms in Bangladesh. It does this by, first, further detailing the MOTA components and identifying indicators for quantification and, second, an expert validation and application of this framework for coastal communities in Bangladesh. Our results suggest that the MOTA framework is capable of informing policymakers and implementing agencies about how to enhance the stakeholders' motivation and ability to ensure an enduring implementation of PWM reforms.HIGHLIGHTS The Motivation and Ability (MOTA) framework appeared recently to capture the societal and institutional dimensions in assessing the implementation feasibility of structural measures. This research further extends the MOTA framework and tests whether this can be applicable in case of assessing the implementation feasibility of soft measures like participatory water management.
Using a Convolutional Neural Network to Predict Remission of Diabetes After Gastric Bypass Surgery: Machine Learning Study From the Scandinavian Obesity Surgery Register
Authors: Cao Yang , Näslund Ingmar , Näslund Erik , Ottosson Johan , Montgomery Scott , Stenberg Erik 
Published: July 2021

Background
Prediction of diabetes remission is an important topic in the evaluation of patients with type 2 diabetes (T2D) before bariatric surgery. Several high-quality predictive indices are available, but artificial intelligence algorithms offer the potential for higher predictive capability.

Objective
This study aimed to construct and validate an artificial intelligence prediction model for diabetes remission after Roux-en-Y gastric bypass surgery.

Methods
Patients who underwent surgery from 2007 to 2017 were included in the study, with collection of individual data from the Scandinavian Obesity Surgery Registry (SOReg), the Swedish National Patients Register, the Swedish Prescribed Drugs Register, and Statistics Sweden. A 7-layer convolution neural network (CNN) model was developed using 80% (6446/8057) of patients randomly selected from SOReg and 20% (1611/8057) of patients for external testing. The predictive capability of the CNN model and currently used scores (DiaRem, Ad-DiaRem, DiaBetter, and individualized metabolic surgery) were compared.

Results
In total, 8057 patients with T2D were included in the study. At 2 years after surgery, 77.09% achieved pharmacological remission (n=6211), while 63.07% (4004/6348) achieved complete remission. The CNN model showed high accuracy for cessation of antidiabetic drugs and complete remission of T2D after gastric bypass surgery. The area under the receiver operating characteristic curve (AUC) for the CNN model for pharmacological remission was 0.85 (95% CI 0.83-0.86) during validation and 0.83 for the final test, which was 9%-12% better than the traditional predictive indices. The AUC for complete remission was 0.83 (95% CI 0.81-0.85) during validation and 0.82 for the final test, which was 9%-11% better than the traditional predictive indices.

Conclusions
The CNN method had better predictive capability compared to traditional indices for diabetes remission. However, further validation is needed in other countries to evaluate its external generalizability.
Classification of Electronic Health Record–Related Patient Safety Incidents: Development and Validation Study
Authors: Palojoki Sari , Saranto Kaija , Reponen Elina , Skants Noora , Vakkuri Anne , Vuokko Riikka 
Published: July 2021

BackgroundIt is assumed that the implementation of health information technology introduces new vulnerabilities within a complex sociotechnical health care system, but no international consensus exists on a standardized format for enhancing the collection, analysis, and interpretation of technology-induced errors.ObjectiveThis study aims to develop a classification for patient safety incident reporting associated with the use of mature electronic health records (EHRs). It also aims to validate the classification by using a data set of incidents during a 6-month period immediately after the implementation of a new EHR system.MethodsThe starting point of the classification development was the Finnish Technology-Induced Error Risk Assessment Scale tool, based on research on commonly recognized error types. A multiprofessional research team used iterative tests on consensus building to develop a classification system. The final classification, with preliminary descriptions of classes, was validated by applying it to analyze EHR-related error incidents (n=428) during the implementation phase of a new EHR system and also to evaluate this classification’s characteristics and applicability for reporting incidents. Interrater agreement was applied.ResultsThe number of EHR-related patient safety incidents during the implementation period (n=501) was five-fold when compared with the preimplementation period (n=82). The literature identified new error types that were added to the emerging classification. Error types were adapted iteratively after several test rounds to develop a classification for reporting patient safety incidents in the clinical use of a high-maturity EHR system. Of the 427 classified patient safety incidents, interface problems accounted for 96 (22.5%) incident reports, usability problems for 73 (17.1%), documentation problems for 60 (14.1%), and clinical workflow problems for 33 (7.7%). Altogether, 20.8% (89/427) of reports were related to medication section problems, and downtime problems were rare (n=8). During the classification work, 14.8% (74/501) of reports of the original sample were rejected because of insufficient information, even though the reports were deemed to be related to EHRs. The interrater agreement during the blinded review was 97.7%.ConclusionsThis study presents a new classification for EHR-related patient safety incidents applicable to mature EHRs. The number of EHR-related patient safety incidents during the implementation period may reflect patient safety challenges during the implementation of a new type of high-maturity EHR system. The results indicate that the types of errors previously identified in the literature change with the EHR development cycle.
PRÁTICA DE SD DURANTE O ENSINO REMOTO: MARCAS DA VIOLÊNCIA CONTRA A MULHER EM CONTOS DE MARINA COLASANTI
Authors: Souza Damasceno Márcia de , Landgraf Valério Claudia Lucia , Matos de Magalhães Epaminondas 
Published: July 2021

Este artigo tem como objetivo apresentar o trabalho realizado por meio de sequência didática (SD) sobre a violência contra a mulher nos contos de Marina Colasanti. A relevância do tema deve-se ao aumento de casos de violência doméstica no Brasil, em meio à Pandemia do Covid-19. O estudo resultou das reflexões acerca de um trabalho desenvolvido com a finalidade de possibilitar aprendizagens significativas que promovam transformações sociais, dentre elas a igualdade de gênero para, assim, reduzirmos a violência contra as mulheres. Nessa acepção, o aporte teórico foi construído com as contribuições de autores que corroboram com as discussões aqui expostas, ancorados na proposta de uma SD, dispositivo metodológico para apropriação de práticas de linguagem configuradas em gêneros de textos, realizada com estudantes do Ensino Médio, na cidade de Barra do Garças-MT, em meio ao contexto de pandemia. Os resultados mostraram que houve uma mudança de percepção dos estudantes quanto ao gênero conto e a conscientização do papel da mulher na sociedade.
NILAI PENDIDIKAN KARAKTER DALAM NOVEL MAYSURI KARYA NADJIB KARTAPATI Z
Authors: Pratiwi Dian , Sabardila Atiqa 
Published: July 2021

Penelitian ini bertujuan mendeskripsikan nilai Pendidikan karakter yang terdapat dalam novel Maysuri Karya Nadjib Kartapati Z serta memotivasi para pembaca dan mampu mengembangkan kompetensi siswa dalam memahami tokoh dalam novel. Penelitian ini menggunakan pendekatan kualitatif. Data yang dikumpulkan menggunakan Teknik membaca keseluruhan cerita dalam novel, kemudian mencari dan mengumpulkan data berupa kalimat yang terdapat dalam novel, setelah itu melakukan klasifikasi terhadap data yang sudah terkumpul dan menjelaskan data tersebut. Hasil penelitian menunjukan bahwa terdapat 12 nilai Pendidikan karakter dalam novel maysuri yaitu hidup sederhana,tanggung jawab,kasih sayang, berbakti kepada orangtua, rasa ingin tau,rajin,religious,peduli,jujur,empati, kreatif dan gemar membaca. Berdasarkan data yang ditemukan novel Maysuri karya Kartapati Z, cerita dalam novel Maysuri Kartapati Z ini dapat memotivasi pembaca dalam berperilaku dan bermasyarakat serta dapat membantu peserta didik untuk menjadikan bahan materi pembelajaran karya sastra Bahasa Indonesia utamanya dalam memahami unsur instrinsik ekstrinsik dan unsur kebahasaan dalam novel ini, serta dapat mengembangkan kompetensi siswa dalam memahami suatu karakter tertentu pada cerita serta dapat mengambil nilai Pendidikan karakter yang terkandung dalam novel karena dalam novel Maysuri karya Kartapati Z terdapat banyak nilai karakter yang dapat dijadikan contoh dalam lingkungan keluarga atau masyarakat serta mengembangkan kompetensi siswa dalam memahami karya sastra dalam suatu materi pembelajaran.
A CASIMIR ELEMENT INEXPRESSIBLE AS A LIE POLYNOMIAL
Authors: CANTUBA Rafael Reno S. 
Published: July 2021

Let $q$ be a scalar that is not a root of unity. We show that any
nonzero polynomial in the Casimir element of the Fairlie-Odesskii
algebra $U_q'(\mathfrak{so}_3)$ cannot be expressed in terms of
only Lie algebra operations performed on the generators
$I_1,I_2,I_3$ in the usual presentation of
$U_q'(\mathfrak{so}_3)$. Hence, the vector space sum of the center
of $U_q'(\mathfrak{so}_3)$ and the Lie subalgebra of
$U_q'(\mathfrak{so}_3)$ generated by $I_1,I_2,I_3$ is direct.
THE LOEWY STRUCTURE OF CERTAIN FIXPOINT ALGEBRAS, PART II
Authors: BREUER T. , L. HETHELYI L. , HORVATH E. , KULSHAMMER B. 
Published: July 2021

In Part I of this paper, we introduced a class of certain algebras of finite dimension over a field.
All these algebras are split, symmetric and local. Here we continue to investigate their Loewy structure.
We show that in many cases their Loewy length is equal to an upper bound established in Part I,
but we also construct examples where we have a strict inequality.
The algebras considered here include certain rings of fixpoints
under the action of particular finite groups.
Thus we consider the results in this paper as a contribution to
the general theory of fixpoint rings.
$f$-REPRESENTATIVES GROUPS
Authors: HOOSHMAND M. H. 
Published: July 2021

The $b$-parts, $b$-addition of real numbers and some of their
extensions (e.g., $f$-multiplications) were introduced and studied
by the author. In this paper, we introduce $f$-representatives
groups of a given group $(G,\cdot)$ which can be considered as a
generalization of the group of the least non-negative residues
(modulo $n$). Thereafter, we study some of their important
properties and their relations among the ground group $(G,\cdot)$,
a related quotient group, and $f$-grouplikes. Finally, many
equivalent conditions for $f$-representatives groups and several
examples in the group of real numbers are given.
SOME PROPERTIES OF STAR OPERATIONS ON RING EXTENSIONS
Authors: PAUDEL Lokendra , TCHAMNA Simplice 
Published: July 2021

Let $\star$ be a star operation on a ring extension $R\subseteq S$. A ring extension $R\subseteq S$ is called
Pr\"ufer $star$-multiplication extension (P$\star$ME) if $(R_{[\m]}, \m _{[\m]})$ is a Manis pair in $S$ for
every $\star$-maximal ideal $\m$ of $R$. We establish some results on star operations, and we study P$\star$ME
in pullback diagrams of type $\square$. We show that, for a
maximal ideal $\m$ of $R$, the extension $R_{[\m]} \subseteq S$ is
Manis if and only if $R[X]_{[\m R[X]]} \subseteq S[X]$ is a Manis
extension.
CHROMATIC POLYNOMIALS AND BIALGEBRAS OF GRAPHS
Authors: FOISSY Loic 
Published: July 2021

The chromatic polynomial is characterized as the unique polynomial invariant of graphs, compatible with two interacting bialgebras structures:
the first coproduct is given by partitions of vertices into two parts, the second one by a contraction-extraction process.
This gives Hopf-algebraic proofs of Rota's result on the signs of coefficients of chromatic polynomials and of Stanley's interpretation
of the values at negative integers of chromatic polynomials. We also consider chromatic symmetric functions and their noncommutative versions.
Modelling the impact of Artificial Intelligence on the labour market in Czechia
Authors: Fatun Martin , Pazour Michal 
Published: July 2021

Abstract
This article describes an original model developed in the Technology Centre CAS for the estimation of the impact of Artificial Intelligence (AI) on the labour market in Czechia. On the contrary to the previous estimates, this model is based on the comparison of projected future technical capabilities of AI with a mix of capabilities needed in different job categories. Both the importance and the level of capabilities are taken into account in order to assess the impact of AI on jobs in three different time horizons. Based on the model calculations, it can be expected that on the five-year horizon the AI will be able to replace more than 50% of the required capabilities in 11 % of the occupations. On the thirty-year horizon, AI can replace over 50% of capabilities in the vast majority of the current professions. At the same time, new professions will continuously emerge, though they will place different demands on their performers and will require different skills and capabilities in comparison to current professions. The model and its results may be effectively used for efficient adaptation of education, lifelong learning and retraining to the changing nature of work, and related new demand for workers’ capabilities.
Application of plant natural products for the management of postharvest diseases in fruits
Authors: Wan Chunpeng , Kahramanoğlu İbrahim , Okatan Volkan 
Published: July 2021

Abstract
Prevention of postharvest losses has been a very important concern in the scientific world for many centuries, since adoption of an effective means to curtail such losses is believed to help in reaching sustainability in horticultural production and prevention of hunger around the world. The main means of deterioration in fruits, which may occur after harvest, include physiological changes/losses, physical losses, biochemical changes, changes in enzymatic activities and pathological deterioration. Among these, diseases cover the most important part; the losses due to diseases range from 5% to 20%, and this figure may extend up to >50% in the cases of certain susceptible cultivars. Fungicides have been the most important tool for the management of postharvest diseases for many years, together with hygiene, cold storage and packaging. However, due to the scientifically confirmed hazards of agro-chemicals on environment and human health, the acceptability of agro-chemicals decreased and scientists turned their attention towards natural alternatives. Most tropical and subtropical fruits contain a superficial cuticle, which helps them to regulate respiration and transpiration and protects against microbial decay. However, the waxy cuticle is generally being removed or damaged during washing or other handling practices. Therefore, the application of protective coatings (including wax) has been used in the fruit industry since the twelfth century, against microbial decay and for maintaining an acceptable standard of postharvest quality. This review aims to summarise and discuss the main natural products used for this purpose, to provide a broad-in-scope guide to farmers and the fruit storage sector.
Introduction: Remembering the Socialist Past
Authors: Vrzgulová Monika , Lutherová Soňa G. 
Published: July 2021

Abstract
This text focuses on qualitative research of the past when it comes to the communist regimes in Europe, particularly Slovakia (as part of former Czechoslovakia). The authors introduce the ongoing research project Current Images of the Socialism as well as its methodological and theoretical frames. They present the findings and challenges, as also articulated during the international conference Memory of the Communist Past (2020) and introduce selected articles included in this special issue.