bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Effect of Employee Benefit Liabilities, Sales Growth, Capital Intensity, and Earning Management on Tax Avoidance
Authors: Marfiana Andri , Putra Yohanes Praka Mael 
Published: July 2021

Abstract Tax avoidance is a strategy that is common in tax management. As part of management strategy, tax avoidance is important to know for a manager. The purpose of this research is to examine the level of tax avoidance of the manufacturing industry in Indonesia and the role of employee benefit liabilities, sales growth, capital intensity, and earnings management in effecting this. This study uses purposive sampling and 78 manufacturing companies listed on Indonesia Stock Exchange (IDX) from 2016 to 2019 that were selected as research samples and obtained a final sample of 312 firm-years observation. The result of panel data regression using a random effect model finds strong evidence that employee benefit liabilities have a negative effect on tax avoidance while sales growth, capital intensity, and earning management has a positive effect on tax avoidance.Keywords: Employee benefit liabilities, sales growth, capital intensity, earning management, tax avoidance. Abstrak Penghindaran pajak adalah salah satu strategi yang biasa digunakan dalam manajemen pajak. Sebagai bagian dari manajemen strategi, maka penghindaran pajak penting diketahui oleh seorang manajer. Tujuan dari penelitian ini adalah untuk menguji tingkat penghindaran pajak industri manufaktur di Indonesia dan peran kewajiban imbalan kerja, pertumbuhan penjualan, intensitas modal, dan manajemen laba dalam mempengaruhi hal tersebut. Penelitian ini menggunakan purposive sampling dan 78 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2016 hingga 2019, yang dipilih sebagai sampel penelitian dan diperoleh sampel akhir sebanyak 312 data panel perusahaan. Hasil regresi data panel dengan menggunakan model random effect menemukan bukti kuat bahwa kewajiban imbalan kerja berpengaruh negatif terhadap penghindaran pajak sedangkan pertumbuhan penjualan, intensitas modal, dan manajemen laba berpengaruh positif terhadap penghindaran pajak.Kata Kunci: Imbalan pasca kerja, pertumbuhan penjualan, besaran modal, manajemen laba, penghindaran pajak.
Pelestarian Lingkungan Melalui Pemanfaatan Limbah Plastik untuk Menumbuhkan Jiwa Kewirausahaan Peserta Didik Madrasah Ibtidaiyah Muhammadiyah Pasirmuncang, Purwokerto
Authors: Hapsari Ira , Inayanti Nur Isna , Azizah Siti Nur , Dhanti Kurnia Ritma 
Published: July 2021

ABSTRAKLimbah plastik telah menjadi salah satu permasalahan penting di Indonesia. Kesadaran masyarakat untuk menjaga lingkungan perlu ditingkatkan dan cara penanggulangan limbah perlu diperluas agar tidak hanya baik bagi lingkungan, namun bisa bermanfaat juga untuk pengembangan ekonomi. Internalisasi nilai pelestarian lingkungan melalui pemahaman kesehatan dan menumbuhkan jiwa kewirausahaan bisa dimulai dari tingkat pendidikan sekolah dasar agar lebih efektif dan berkelanjutan. Metode sosialisasi dan praktik diberikan kepada siswa agar mereka terbiasa untuk menjaga lingkungan, mengurangi limbah serta berlatih untuk membuat barang bernilai jual yang berbahan dasar dari limbah plastik. Hasil yang diperoleh dari kegiatan ini adalah para siswa memahami akan bahaya jangka panjang dari limbah, berlatih untuk lebih menjaga lingkungan serta belajar pengetahuan baru untuk mengolah limbah plastik menjadi barang yang bisa digunakan, seperti aksesoris, kerajinan tangan dan hiasan. ABSTRACTPlastic waste has become one of the crucial problems in Indonesia. Public awareness to protect the environment needs to be increased and ways of dealing with waste need to be expanded so that it is not only good for the environment, but can also be useful for economic development. The value Internalization of environmental preservation through understanding health and fostering an entrepreneurial spirit can be started from the primary school level to make it more effective and sustainable. Socialization methods and practices are given to students so that they are accustomed to protecting the environment, reducing waste and practicing to make sale value items made from plastic waste. The results obtained from this activity are that students understand the long-term dangers of waste, practice to protect the environment more and learn new knowledge to process plastic waste into items that can be used, such as accessories, handicrafts and decoration.
Peran Pengembangan dan Pemanfaatan Teknologi Pendidikan dan Pembelajaran Dalam Meningkatkan Kualitas Mengajar
Authors: Awaluddin Awaluddin , Ramadan Fariz , Charty Fithena Augusli Nelah , Salsabila Rama , Firmansyah MIfta 
Published: July 2021

Teknologi Pendidikan maupun teknologi pembelajaran, menyatu dalam definisi yang dikemukakan oleh AECT adalah sebuah studi dan praktek etis untuk memfasilitasi berlangsungnya proses belajar dan memperbaiki kinerja melalui penciptaan, penggunaan, pengelolaan proyek, teknologi, dan sumber daya yang tepat. Teknologi pendidikan telah merubah mengajar dan belajar pada banyak sekolah baik tingkatan dasar (PAUD, TK, SD), tingkat menengah (SMP, SMA), dan tingkatan tinggi yaitu PT, Akademi, Institut, Sekolah Tinggi. Teknologi memungkinkan peserta didik untuk mengalami kejadian atau phenomena belajar yang mereka tidak bisa mereka saksikan secara langsung. Dengan memasukkan teknologi dalam berbagai tugas belajar dan melewati wilayah subjek, pendidik dapat menyediakan bagi peserta didik pengalaman belajar yang mungkin tidak bisa diwujudkan beberapa tahun yang lalu.
ANALISIS MEKANISME PENGKOORDINASIAN BANTUAN GEMPA KOTA PADANG PROVINSI SUMATERA BARAT
Authors: Anhal Mulya Perkasa  
Published: July 2021

Tujuan penelitian adalah ingin menganalisis mekanismepengkoordinasiaan bantuan gempa Antar Lembaga Dalam Hal Penanganan Dan Penyaluran Bantuan Gempa Kepada Masyarakat Di Kota Padang.Konsep yang digunakan menurut Dadan et.al (1997) dalam setiap tahapan proses manajemen yaitu Koordinasi dalam Perencanaan, Koordinasi dalam Pengorganisasian, Koordinasi dalam Staffing, Koordinasi dalam directing, Koordinasi dalam Pengawasan.
Adapun metode yang digunakan dalam kajian ini adalah metode deskriptif, penentuan informan dilakukan dengan menggunakan teknik purposive samplingTemuan di lapangan penulis sajikan dalam bentuk tulisan deskriptif analitis dengan rdeuksi data dengan harapan dapat memberikan gambaran yang mendekati realitas.
Koordinasi penyaluran bantuan gempa di kota Padang hingga saat ini belum optimal dan dinilai lamban dalam bertindak. Untuk itu, Pemerintah perlu melakukan tinjauan ulang dan evaluasi terhadap pelaksanaan manajemen bencana terutama pada metode koordinasi yang dilakukan selama ini. Dengan demikian, pada masa yang akan datang diharapkan penanganan bencana dapat lebih baik.
Budaya Organisasi Pada Dinas Penanaman Modal Dan Pelayanan Terpadu Satu Pintu Provinsi Riau
Authors: Merian Sari Fara 
Published: July 2021

Budaya Organisasi merupakan system nilai bersama dalam suatu organisasi yang menjadi acuan bagaimana para pegawai melakuakan kegiatan untuk mencapai tujuan atau cita cita organisasi. Hal ini dinyatakan sebagai visi, misi dan tujuan organisasi. Budaya organisasi dikembangkan dari kumpulan norna-norma, nilai, keyakinan, harapan, asumsi, dan filsafat dari orang-orang didalamnya. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis Budaya Organisasi Pada Dinas Penanamam Modal dan Pelayanan Terpadu Satu Pintu Provinsi Riau dan untuk menganalisis hambatan- hambatan dalam Budaya Organisasi pasa Dinas Penanama Modal dan Pelayanan Terpadu Satu Pintu Provinsi Riau. Dalam penelitian ini penulis menggunakan konsep Teori menurut Menurut Jerald greenberg dan Robert A. Baron (2010:36) mengemukakan bahwa terdapat tujuh elemen yang menunjukan karakteristik budaya organisasi antara lain sebagai berikut, inovasi, stabilitas, orientasi pada orang, orientasi pada hasil, bersikap tenang, perhatian pada hal detail, orientasi pada kolaborasi.
Central tendency biases must be accounted for to consistently capture Bayesian cue combination in continuous response data
Authors: Aston Stacey , Negen James , Nardini Marko , Beierholm Ulrik 
Published: July 2021

AbstractObservers in perceptual tasks are often reported to combine multiple sensory cues in a weighted average that improves precision—in some studies, approaching statistically optimal (Bayesian) weighting, but in others departing from optimality, or not benefitting from combined cues at all. To correctly conclude which combination rules observers use, it is crucial to have accurate measures of their sensory precision and cue weighting. Here, we present a new approach for accurately recovering these parameters in perceptual tasks with continuous responses. Continuous responses have many advantages, but are susceptible to a central tendency bias, where responses are biased towards the central stimulus value. We show that such biases lead to inaccuracies in estimating both precision gains and cue weightings, two key measures used to assess sensory cue combination. We introduce a method that estimates sensory precision by regressing continuous responses on targets and dividing the variance of the residuals by the squared slope of the regression line, “correcting-out” the error introduced by the central bias and increasing statistical power. We also suggest a complementary analysis that recovers the sensory cue weights. Using both simulations and empirical data, we show that the proposed methods can accurately estimate sensory precision and cue weightings in the presence of central tendency biases. We conclude that central tendency biases should be (and can easily be) accounted for to consistently capture Bayesian cue combination in continuous response data.
An algorithmic approach to determine expertise development using object-related gaze pattern sequences
Authors: Wang Felix S. , Gianduzzo Céline , Meboldt Mirko , Lohmeyer Quentin 
Published: July 2021

AbstractEye tracking (ET) technology is increasingly utilized to quantify visual behavior in the study of the development of domain-specific expertise. However, the identification and measurement of distinct gaze patterns using traditional ET metrics has been challenging, and the insights gained shown to be inconclusive about the nature of expert gaze behavior. In this article, we introduce an algorithmic approach for the extraction of object-related gaze sequences and determine task-related expertise by investigating the development of gaze sequence patterns during a multi-trial study of a simplified airplane assembly task. We demonstrate the algorithm in a study where novice (n = 28) and expert (n = 2) eye movements were recorded in successive trials (n = 8), allowing us to verify whether similar patterns develop with increasing expertise. In the proposed approach, AOI sequences were transformed to string representation and processed using the k-mer method, a well-known method from the field of computational biology. Our results for expertise development suggest that basic tendencies are visible in traditional ET metrics, such as the fixation duration, but are much more evident for k-mers of k > 2. With increased on-task experience, the appearance of expert k-mer patterns in novice gaze sequences was shown to increase significantly (p < 0.001). The results illustrate that the multi-trial k-mer approach is suitable for revealing specific cognitive processes and can quantify learning progress using gaze patterns that include both spatial and temporal information, which could provide a valuable tool for novice training and expert assessment.
Persistent Non-Gaussian Structure in the Image of Sagittarius A* at 86 GHz
Authors: Issaoun S. , Johnson M. D. , Blackburn L. , Broderick A. , Tiede P. , Wielgus M. , Doeleman S. S. , Falcke H. , Akiyama K. , Bower G. C. , Brinkerink C. D. , Chael A. , Cho I. , Gómez J. L. , Hernández-Gómez A. , Hughes D. , Kino M. , Krichbaum T. P. , Liuzzo E. , Loinard L. , Markoff S. , Marrone D. P. , Mizuno Y. , Moran J. M. , Pidopryhora Y. , Ros E. , Rygl K. , Shen Z.-Q. , Wagner J. 
Published: July 2021

Abstract
Observations of the Galactic Center supermassive black hole Sagittarius A* (Sgr A*) with very long-baseline interferometry (VLBI) are affected by interstellar scattering along our line of sight. At long radio observing wavelengths (≲1 cm), the scattering heavily dominates image morphology. At 3.5 mm (86 GHz), the intrinsic source structure is no longer sub-dominant to scattering, and thus the intrinsic emission from Sgr A* is resolvable with the Global Millimeter VLBI Array (GMVA). Long-baseline detections to the phased Atacama Large Millimeter/submillimeter Array (ALMA) in 2017 provided new constraints on the intrinsic and scattering properties of Sgr A*, but the stochastic nature of the scattering Requires multiple observing epochs to reliably estimate its statistical properties. We present new observations with the GMVA+ALMA, taken in 2018, which confirm non-Gaussian structure in the scattered image seen in 2017. In particular, the ALMA–GBT baseline shows more flux density than expected for an anistropic Gaussian model, providing a tight constraint on the source size and an upper limit on the dissipation scale of interstellar turbulence. We find an intrinsic source extent along the minor axis of ∼100 μas both via extrapolation of longer wavelength scattering constraints and direct modeling of the 3.5 mm observations. Simultaneously fitting for the scattering parameters, we find an at-most modestly asymmetrical (major-to-minor axis ratio of 1.5 ± 0.2) intrinsic source morphology for Sgr A*.
Multimessenger Pulsar Timing Array Constraints on Supermassive Black Hole Binaries Traced by Periodic Light Curves
Authors: Xin Chengcheng , Mingarelli Chiara M. F. , Hazboun Jeffrey S. 
Published: July 2021

Abstract
Supermassive black hole binary systems (SMBHBs) emitting gravitational waves may be traced by periodic light curves. We assembled a catalog of 149 such periodic light curves, and using their masses, distances, and periods, predicted the gravitational-wave strain and detectability of each binary candidate using all-sky detection maps. We found that the International Pulsar Timing Array (IPTA) provides almost uniform sky coverage—a unique ability of the IPTA—and by 2025 will improve NANOGrav’s current minimum detectable strain by a factor of 6 and its volume by a factor of 216. Moreover, IPTA will reach detection sensitivities for three candidates by 2025, and 13 by the end of the decade, enabling us to constrain the underlying empirical relations used to estimate supermassive black hole masses. We find that we can in fact already constrain the mass of a binary in Mrk 504 to M < 3.3 × 109
M
⊙. We also identify 24 high-mass, high-redshift galaxies that, according to our models, should not be able to host SMBHBs. Importantly, the GW detection of even one of these candidates would be an essentially eternal multimessenger system, and identifying common false-positive signals from nondetections will be useful to filter the data from future large-scale surveys such as LSST.
Mapping Solar X-Ray Images from SDO/AIA EUV Images by Deep Learning
Authors: Hong Junchao , Liu Hui , Bi Yi , Xu Zhe , Yang Bo , Yang Jiayan , Su Yang , Xia Yuehan , Ji Kaifan 
Published: July 2021

Abstract
The full-Sun corona is now imaged every 12 s in extreme ultraviolet (EUV) passbands by Solar Dynamics Observatory/Atmospheric Imaging Assembly (AIA), whereas it is only observed several times a day at X-ray wavelengths by Hinode/X-Ray Telescope (XRT). In this paper, we apply a deep-learning method, i.e., the convolution neural network (CNN), to establish data-driven models to generate full-Sun X-ray images in XRT filters from AIA EUV images. The CNN models are trained using a number of data pairs of AIA six-passband (171, 193, 211, 335, 131, and 94 Å) images and the corresponding XRT images in three filters: “Al_mesh,” “Ti_poly,” and “Be_thin.” It is found that the CNN models predict X-ray images in good consistency with the corresponding well-observed XRT data. In addition, the purely data-driven CNN models are better than the conventional analysis method of the coronal differential emission measure (DEM) in predicting XRT-like observations from AIA data. Therefore, under conditions where AIA provides coronal EUV data well, the CNN models can be applied to fill the gap in limited full-Sun coronal X-ray observations and improve pool-observed XRT data. It is also found that DEM inversions using AIA data and our deep-learning-predicted X-ray data jointly are better than those using AIA data alone. This work indicates that deep-learning methods provide the opportunity to study the Sun based on virtual solar observation in future.
Selection of Three (Extreme)Ultraviolet Channels for Solar Satellite Missions by Deep Learning
Authors: Lim Daye , Moon Yong-Jae , Park Eunsu , Lee Jin-Yi 
Published: July 2021

Abstract
We address the question of which combination of channels can best translate other channels in ultraviolet (UV) and extreme UV (EUV) observations. For this, we compare the image translations among the nine channels of the Atmospheric Imaging Assembly (AIA) on board the Solar Dynamics Observatory (SDO) using a deep-learning (DL) model based on conditional generative adversarial networks. In this study, we develop 170 DL models: 72 models for single-channel input, 56 models for double-channel input, and 42 models for triple-channel input. All models have a single-channel output. Then we evaluate the model results by pixel-to-pixel correlation coefficients (CCs) within the solar disk. Major results from this study are as follows. First, the model with 131 Å shows the best performance (average CC = 0.84) among single-channel models. Second, the model with 131 and 1600 Å shows the best translation (average CC = 0.95) among double-channel models. Third, among the triple-channel models with the highest average CC (0.97), the model with 131, 1600, and 304 Å is suggested in that the minimum CC (0.96) is the highest. Interestingly, they represent coronal, upper photospheric, and chromospheric channels, respectively. Our results may be used as a secondary perspective in addition to primary scientific purposes in selecting a few channels of an UV/EUV imaging instrument for future solar satellite missions.
Diversity and distribution of vascular plants within the treeline ecotone in Mount Iremel (Southern Urals, Russia)
Authors: Trubina Marina , Nesterkov Alexey 
Published: July 2021

During the last 100 years, rapid advances of trees towards higher elevations and latitudes have been recorded for various regions worldwide, including the Ural Mountains. Climate warming and tree cover increases can lead to significant changes in the high-mountain vegetation. Direct observations on the vegetation of high-mountain regions provide evidence for an increase in the species diversity of plants at high elevations and changes in the composition of the alpine communities. This study investigated the diversity and distribution of vascular plants within the present-day treeline ecotone in Mount Iremel, the Southern Urals.
The dataset (Trubina and Nesterkov 2021, available from the GBIF network at https://www.gbif.org/dataset/284f1484-10b7-4ef5-87b7-9de1159e6b42) presents the results of an assessment of species richness and frequency of vascular plants at the different elevation levels (from 1203 to 1348 m a.s.l.) and different biotopes (birch-spruce shrub forest, birch-spruce sparse forest and spruce forest with fragments of meadow plant communities) within the treeline ecotone in Mount Iremel, Southern Urals. Observations were carried out at 700 sampling plots with two estimation methods: small-size plot (0.5 × 0.5 m) sampling (672 plots in total) and large-size plot (10 × 10 m) sampling (28 plots). The dataset includes 700 sampling events (= sampling plots), corresponding to 5585 occurrences (vascular plants, mainly identified to species) observed during July 2003. Only occurrences containing plant taxa (occurrenceStatus = present) have been provided. The dataset includes information about distribution and frequency of the Ural endemic species (Anemone narcissiflora subsp. biarmiensis (Juz.) Jalas, Calamagrostis uralensis Litv., Cerastium krylovii Schischk. &amp; Gorczak., Festuca igoschiniae Tzvel., Hieracium iremelense (Elfstr.) Üksip, Lagotis uralensis Schischk, Pleurospermum uralense Hoffm.) and the Pleistocene relict species (Alopecurus magellanicus Lam., Bistorta vivipara (L.) Delarbre, Cerastium pauciflorum Stev. ex. Ser., Pedicularis oederi Vahl, Saussurea controversa DC., Swertia perennis L.). The dataset also provides information that can be useful for estimating biodiversity and plant communities composition within the treeline ecotone at a specified time period and contributes to the study of biodiversity conservation in the Ural Region.
Les factoreries négrières espagnoles des côtes africaines (1815-1860)
Authors: Rodrigo Y Alharilla Martin 
Published: July 2021

Cet article analyse la présence et l’activité des factoreries espagnoles établies, entre 1815 et 1860, en divers points des côtes africaines. Ces établissements exerçaient deux types complémentaires de commerce : le premier, la traite des esclaves, était clairement illégal ; le second, l’importation de marchandises, était parfaitement légal. Cette contribution s’intéresse plus particulièrement aux implantations de l’embouchure du fleuve Gallinas, dans une région aujourd’hui partagée entre le Libéria et la Sierra Leone. Dans la première moitié du xix e siècle, ces factoreries formèrent une sorte de protectorat hispano-cubain informel dont l’exisence et la longévité dépendaient, pour l’essentiel, des besoins de l’économie cubaine en main-d’œuvre servile. Nous montrons ensuite que la lutte acharnée des Britanniques contre la traite, tout comme la complicité – en dépit de l’illégalité du commerce des esclaves – entre les négriers hispano-cubains et de nombreux fonctionnaires espagnols, doivent être replacées dans le contexte plus large des rivalités impériales entre le Royaume-Uni et l’Espagne.
La théologie rahnérienne de la grâce et « L’Église et les autres »
Authors: Comeau Geneviève 
Published: July 2021

Le travail théologique de Rahner a accompagné Vatican II dans son changement de regard sur les autres religions. L’originalité de Rahner a été de dire comment des hommes peuvent être sauvés en dehors d’une foi explicite au Christ. Ce comment est fondé dans sa théologie de la grâce : tout être humain est destinataire de l’offre de la grâce divine, et reçoit la capacité de s’y ouvrir.
Être et sujet
Authors: Epis Massimo 
Published: July 2021

Pour vérifier la force d’inspiration de la pensée rahnérienne, l’article examine l’élément philosophique considéré comme une présupposition transcendantale au sein du discours théologique. En discutant l’accusation d’immanentisme que Cornelio Fabro adresse au Vorgriff rahnérien, on peut atteindre l’« intentio profundior » de Rahner et montrer comment la question ontologique est d’emblée considérée comme question anthropologique. Pour surmonter une conception de la vérité, comprise comme a priori de l’autoréalisation du sujet, on doit reconnaître le rôle constitutif du dynamisme de la liberté dans l’accès effectif à l’être. Sur cette base sera esquissé le caractère événementiel de la vérité, donc de son historicité.