bluuebunny/crossref_metadata_2025_split huggingface dataset:
Does Mandatory Corporate Social Responsibility Disclosure Affect Share Price Responses to Earnings Announcements? Evidence from China
Authors: Wang Peixin , Huang Haijie , Lee Edward , Petaibanlue Jirada 
Published: September 2021

ABSTRACT
We utilize the mandatory corporate social responsibility (CSR) disclosure regulation in China as an exogenous shock to evaluate the impact of such disclosures on investors as end users of accounting information based on the analysis of share price responses to earnings announcements. Specifically, we observe that firms with mandated CSR disclosure experience an increase in earnings response coefficient and a decrease in post-earnings announcement drift. Furthermore, these effects are greater among CSR-sensitive industries, state-owned enterprises, and lower accounting quality firms. Additional analysis also reveals that these effects vary by the quality of CSR disclosure and CSR performance. These findings suggest that CSR disclosure provides incremental information that is useful for investors to assess firms' future prospects and uncertainties. A broader implication of our study is that mandating CSR disclosure could improve market information efficiency and benefit outside investors.
Data Availability: All data are publicly available from sources indicated in the text.
JEL Classifications: G38; M14; M41.
CEO Media Coverage and Corporate Investment
Authors: Chen Weijie , Zhang Yongjie , Zhao Jingran , Hu Gang , Zou Gaofeng 
Published: September 2021

ABSTRACT
We examine how the tone of news articles about CEOs affects corporate investment at the CEOs' firms. Using unique Chinese media coverage data, we show that positive CEO news articles are significantly associated with increased corporate investment, and the total number of articles does not matter. To establish causality, we use a Granger lead-lag test approach, as well as an instrumental variable approach that uses type of news outlets (state-controlled versus non-state-controlled). Our identification strategies suggest a positive causal effect of CEO news tone on the level of corporate investment. We further identify two underlying economic mechanisms: CEO overconfidence and investor sentiment. We find that the relation between CEO news tone and corporate investment is mainly driven by the overinvestment aspect of investment inefficiency. Our work contributes to prior literature by examining the effects of specific news types (i.e., CEO coverage) and by highlighting a behavioral perspective underlying corporate investment.
Changing the Blame Game: Does the Presence of a Pay Ratio Disclosure Impact Nonprofessional Investors' Reactions to CEOs' Internal Attributions for Poor Firm Performance?
Authors: Cade Nicole L. , Kaplan Steven E. , Loftus Serena 
Published: September 2021

ABSTRACT
We conduct two experiments to investigate how the presence of the CEO pay ratio, a recently mandated disclosure, influences nonprofessional investors' reactions to a CEO's internal attributions for poor firm performance. Results of our first experiment suggest that relative to blaming oneself, blaming other firm employees for poor firm performance more effectively absolves a CEO from responsibility for poor firm performance and damages perceptions of the CEO's trustworthiness less when a pay ratio disclosure is present versus absent. These perceptions, in turn, affect investors' support for the CEO's compensation and the company's attractiveness as an investment. Our second experiment provides evidence of the underlying process, showing the pay ratio disclosure and the CEO's attribution to other employees affects the perceived status of a CEO. Together, our findings inform managers about the impact of their attributions for poor firm performance and regulators about potential unintended consequences of pay ratio disclosures.
Data Availability: Contact the authors.
JEL Classifications: G40; M41; M52.
Development and correctness analysis of the mathematical model of transport and suspension sedimentation depending on bottom relief variation
Authors: Sukhinov A. I. , Sidoryakina V. V. 
Published: September 2021

Introduction. The paper is devoted to the study on the three-dimensional model of transport and suspension sedimentation in the coastal area due to changes in the bottom relief. The model considers the following processes: advective transfer caused by the aquatic medium motion, micro-turbulent diffusion, and gravity sedimentation of suspended particles, as well as the bottom geometry variation caused by the particle settling or bottom sediment rising. The work objective was to conduct an analytical study of the correctness of the initial-boundary value problem corresponding to the constructed model.Materials and Methods. The change in the bottom relief aids in solution to the initial-boundary value problem for a parabolic equation with the lowest derivatives in a domain whose geometry depends on the desired function of the solution, which in general leads to a nonlinear formulation of the problem. The model is linearized on the time grid due to the “freezing” of the bottom relief within a single step in time and the subsequent recalculation of the bottom surface function on the basis of the changed function of the suspension concentration, as well as a possible change in the velocity vector of the aquatic medium.Research Results. For the linearized problem, a quadratic functional is constructed, and the uniqueness of the solution to the corresponding initial boundary value problem is proved within the limits of an unspecified time step. On the basis of the quadratic functional transformation, we obtain a prior estimate of the solution norm in the functional space L2 as a function of the integral time estimates of the right side, and the initial condition. Thus, the stability of the solution to the initial problem from the change of the initial and boundary conditions, the right-hand side function, is established.Discussion and Conclusions. The model can be of value for predicting the spread of contaminants and changes in the bottom topography, both under an anthropogenic impact and due to the natural processes in the coastal area.
Peran Kepala Sekolah dalam Supervisi Internal bagi Peningkatan Profesionalitas Guru
Authors: Pamuji Gatot 
Published: September 2021

Abstrak
Lembaga pendidikan merupakan sarana untuk mengembangkan dan meningkatkan kemampuan peserta didik pada ranah pengetahuan, keterampilan, dan sikap. Pada ranah pengetahuan diharapkan peserta didik menguasai pengetahuan dari ilmu yang didapat pada kegiatan belajar mengajar, pada ranah keterampilan diharapkan peserta didik memiliki keterampilan, sedangkan pada ranah sikap diharapkan setelah peserta didik mengikuti proses KBM peserta didik memiliki sikap yang baik. Peranan gurulah yang menjadi salah satu faktor yang mempengaruhi perkembangan peserta didik, oleh karena itu guru harus dapat meningkatakan pengetahuan dan keahlian secara terus-menerus sehingga menjadi guru yang profesional. Salah satu daya dukung guru menjadi guru yang profesional yaitu bantuan teknis seorang pemimpin atau kepala sekolah, salah satu bantuan teknis itu berupa supervisi (pelayanan secara sistematis atau melalui tahap-tahap pengawasan yang mampu menilai dan memperbaiki proses belajar mengajar agar menjadi lebih baik). Kepala sekolah sebagai supervisor internal perlu memahami tujuan supervisi, fungsi supervisi, prinsip supervisi, teknik supervisi, obyek supervisi, serta pendekatan supervisi, sehingga dalam pelaksanaan supervisinya tepat pada sasaran.

Kata Kunci: Supervisi Internal, Profesionalitas Guru
Upaya Meningkatkan Mutu Pembelajaran PAI melalui Metode Daring dengan Model Pedagogis Kontruktivistik di Masa Pandemi
Authors: Usriati Usriati , Misbah M 
Published: September 2021

Penelitian yang dilakukan ini bertujuan dalam upaya peningkatan mutu pembelajaran PAI di masa pandemi. Peningkatan ini dilakukan melalui penerapan metode Daring model Pedagogis Kontruktivistik. Penelitian ini merupakan penelitian Tindakan Kelas yang dilakukan dalam proses kegiatan pembelajaran online, dengan subyek penelitian siswa SD Negeri 2 Rejasari Kecamatan Purwokerto Barat. Penelitian ini difokuskan pada penerapan metode Daring model Pedagogis Kontruktivistik yang diharapkan dapat meningkatkan prestasi belajar PAI. Prosedur penelitian dilakukan dalam 4 tahap, diawali dengan perencanaan, realisasi rencana, observasi, evaluasi dan perbaikan. Pengumpulan informasinya menggunakan wawancara dan observasi serta dokumentasi. Penelitian dilakukan dalam dua siklus, di mana Hasil penelitiannya menunjukan bahwa upaya dalam meningkatkan mutu belajar PAI berhasil dengan baik. Mutu pembelajaran terlihat pada perubahan kegiatan pembelajaran Daring model Pedagogis Kontruktivistik. Pada siklus I siswa masih terlihat bingung, Rebutan bertanya, dan sebagian ada yang kurang memperhatikan penjelasan guru yang di kirim lewat pembelajaran online. Kegiatan Daring ternyata didominasi siswa yang aktif dan mempunyai media pendukung. Pada siklus 2, tampak keberanian siswa untuk bertanya dan menyampaikan pendapatnya bertambah. Kegiatan pembelajarannya berkembang sangat baik. Masing-masing siswa tampak bersemangat mengukir prestasi yang baik. Peningkatan prestasi belajar bertujuan dengan keaktifan siswa, hal ini dapat dilihat pada nilai ketuntasan belajar peserta didik dengan rata rata 68 pada siklus I, dan naik menjadi 79,5 pada siklus II.
The use of impedance aggregometry to evaluate platelet function after the administration of DDAVP in healthy dogs treated with aspirin or clopidogrel
Authors: Yankin Igor , Carver Andy M. , Koenigshof Amy M. 
Published: September 2021

Abstract

OBJECTIVE
To evaluate the effect of 1-Desamino-8-d-arginine vasopressin (DDAVP; desmopressin acetate) on platelet aggregation in healthy dogs receiving aspirin or clopidogrel.

ANIMALS
7 healthy staff-owned dogs.

PROCEDURES
In this randomized double-blinded crossover study, impedance aggregometry was performed on samples of lithium-heparinized whole blood samples from dogs before (T0) treatment with aspirin (1 mg/kg, PO, q 24 h for 4 days; ASP group) or clopidogrel (1 mg/kg, PO, q 24 h for 4 days; CLP group) and then before (T1) and after (T2) treatment with DDAVP (0.3 µg/kg, IV, once). There was a 14-day washout period before the crossover component. Aggregometry was performed with 4 different assays, each of which involved a different agonist reagent to stimulate platelet function: ADP, thrombin receptor activating peptide-6, arachidonic acid, or collagen type 1.

RESULTS
Median results for platelet aggregometry with agonist reagents ADP, arachidonic acid, or thrombin receptor activating peptide-6 significantly decreased between T0 and T1 for the CLP group; however, no meaningful difference in platelet aggregation was detected in the ASP group. Results for platelet aggregometry did not differ substantially between T1 and T2 regardless of treatment group or assay.

CONCLUSIONS AND CLINICAL RELEVANCE
Findings suggested that administration of DDAVP may have no effect on platelet aggregation (measured with platelet aggregometry) in healthy dogs treated with clopidogrel. Because no inhibition of platelet aggregation was detected for dogs in the ASP group, no conclusion could be made regarding the effects of DDAVP administered to dogs treated with aspirin.
PEMBINAAN NARAPIDANA DI RUMAH TAHANAN SUMENEP
Authors: Zainuri Zainuri 
Published: September 2021

Sistem pembinaan bagi narapidana telah berubah dari sistem kepenjaraan menjadi sistem pemasyarakatan, perusahaan dari rumah penjara menjadi Lembaga Pemasyarakatan, bukan semata-mata hanya secara fisik merubah atau mendirikan bangunannya saja, melainkan yang lebih penting menerapkan konsep pemasyarakatan. Upaya pendidikan untuk semua lapisan masyarakat dari usia dini sampai lanjut usia, termasuk kecakapan hidup bagi narapidana yang sedang menjalani hukuman lembaga permasyarakatan.
Peningkatan Pembinaan Narapidana. Manfaat yang diharapkan dari penelitian ini agar dapat memberikan Masukan bagi pihak Lembaga Pemasyarakatan Kab. Sumenep untuk mengevaluasi pelaksanaan sistem pemasyarakatan Lembaga Pemasyarakatan Berbeda dengan berpedoman Undang-Undang Nomor 12 Tahun 1995 tentang Pemasyarakatan sehingga mantan narapidana akan benar-benar menyadari kesalahannya yang pada akhirnya akan menjadi anggota masyarakat berguna bagi agama, bangsa, dan negara. Masukan bagi pihak Lembaga Pemasyarakatan Kab. Sumenep dan instansi terkait untuk dapat mencari upaya penyelesaian dalam menghadapi kendala dalam pelaksanaan sistem pemasyarakatan di Lembaga Pemasyarakatan Kab. Sumenep.
Abuse of Rights by Majority Shareholders in Indonesian Family-Owned Company: Is It Likely?
Authors: Kohar Fiona Priscilia , Dewi Yetty Komalasari 
Published: September 2021

The familial relations entwining the ownership and management of a family-owned company creates a significant opportunity for majority shareholders to exercise their rights to others' detriment. Various jurisdictions have addressed such issue by projecting the concept of abuse of rights by majority shareholders (abus de majorité). The concept aims to detect which behaviour could be considered an abuse and provide legal protection for minority shareholders and companies. In Indonesia, however, such a concept has not been explicitly adopted nor discussed at length. This work examines what behaviour which could be considered as a form of abuse of rights by majority shareholders under the Indonesian company law, and how the protection and practice of Indonesian private company law against such behaviour. This work is a normative legal research using conceptual, comparison, statutory, and case-law approaches. The comparison and case-law approaches will be utilized to examine the universal concept of majority shareholders abuse of rights by examining the adoption of the concept in various jurisdictions and examine several relevant cases brought to the Indonesian court. As a result, it concludes that there are still problems surrounding the legal measures available, as this behaviour is still prevalent, especially in Indonesia's family-owned companies. Hence, more stringent rules are needed to protect minority shareholders and the Indonesian Company's interests effectively.
A AUSÊNCIA DE POLÍTICAS LINGUÍSTICAS PARA O ENSINO DE LÍNGUA INGLESA NA EDUCAÇÃO INFANTIL
Authors: De Andrade Camila Souza 
Published: September 2021

O ensino de língua inglesa é inserido cada vez mais cedo nos anos de escolarização, pois vivemos em uma sociedade globalizada que está em constante contato com diversas culturas e línguas. Nesse contexto, a língua inglesa, que é tida como língua de comunicação universal, tornou-se pré-requisito para muitas tarefas e oportunidades de emprego. Diante disso, muitos responsáveis têm buscado cada vez mais escolas que ofertem o ensino de inglês a partir da Educação Infantil. Contudo, mesmo diante das expansões da oferta do ensino de inglês nas séries iniciais, no Brasil, ainda não tem política linguística que norteie esse ensino. Desta forma, a criação de uma política linguística voltada para o ensino de línguas para as séries iniciais é de suma importância para que o ensino dessas novas línguas aconteça de forma adequada e para que a aprendizagem dos estudantes seja alcançada. Por fim, o presente estudo pode contribuir para futuras pesquisas sobre políticas linguísticas e para implementação de futuras ações de políticas linguísticas para o ensino de línguas nas séries iniciais.
UM ESTUDO SEMÂNTICO ENUNCIATIVO DA PALAVRA IMIGRANTE NA RESOLUÇÃO NORMATIVA 002/2019 VIGENTE NO ESTADO DE MATO GROSSO
Authors: Paula Elizene Pires de , Lara Francineli Cezarina , Silva Lucilene Justina da 
Published: September 2021

O presente trabalho surgiu da inquietação em verificar numa perspectiva semântica enunciativa uma possível relação da palavra imigrante e sua diversa designação. Para o nosso corpus utilizamos a Resolução normativa 002/2019, que está vigente do Estado de Mato Grosso, e o embasamento teórico recorremos a Semântica de Enunciação de, Guimarães (2002/2018), e nos servirão de aporte para desenvolvermos as análises, alguns autores que já desenvolveram trabalhos pensados a partir desse lugar teórico-metodológico – Dias (2010, 2011, 2013), Zoppi-Fontana (2009, 2010, 2011), Zattar (2013) e Karim (2012, 2013). Para a Semântica do Acontecimento a análise do sentido da linguagem deve localizar-se no estudo da enunciação, o acontecimento do dizer.
Enhancement of Photoconductive Detector Based on Carbon Nanotubes Decorated with Silver Nanoparticles by Adding Conductive Polymer
Authors: Yousif Taqwa , Naje Asama 
Published: September 2021

In this work, wide band range photo detector operating in UV, Visible and IR was fabricated using carbon nanotubes (MWCNTs, SWCNTs) decorated with silver nanoparticles (Ag NPs). Silicon was used as a substrate to deposited CNTs/Ag NPs by the drop casting technique. Polyamide nylon polymer was used to coat CNTs/Ag NPs to enhance the photo-response of the detector. The electro-exploding wire technology was used to synthesize Ag NPs. Good dispersion of silver NPs achieved by a simple chemistry process on the surface of CNTs. The optical, structure and electrical characteristic of CNTs decorated with Ag NPs were characterized by X-Ray diffraction and Field Emission Scanning Electron Microscopy. X-ray diffraction patterns of Ag NPs exhibited 2θ values (38.1°,44.3°) corresponding to the Ag nanocrystal, while the XRD pattern of MWCNTs and SWCNTs /Ag NPs peaks appeared at 2θ = 26.2° corresponding to the (002) and at 2theta=44° which corresponds with miller indices (100) for CNTs and (200) for Ag NPs. The optical properties measured by UV-Vis. Spectroscopy. Broad and strong surface plasmon resonance (SPR) peak was detected at 420 nm, for Ag NPs. The absorption of CNTs/Ag NPs increased significantly from UV to near IR region (300-1000 nm). Ag NPs decorated CNTs without any impurities, according to field mission scanning electron microscopy examination, with typical particle sizes of (50-80nm) for Ag-NPs, 44nm for MWCNTs/Ag-NPs, and 30nm for SWCNTs/Ag NPs. ֹThe I-V characteristics at forward bias voltage (0.5-10) volt were studied. The figure of merits (responsivity, photocurrent gain, NEP and detectivity) after coating with polymer of the detector were measured in the dark and after illumination with UV LED (365 nm), Tungsten lamp (500-800 nm) and Laser diode (808 nm).
DAMPAK IMBALAN KERJA DAN HARGA POKOK PRODUKSI TERHADAP LABA BRUTO PT. UNILEVER INDONESIA, TBK.
Authors: Goestjahjanti Francisca Sestri 
Published: September 2021

<p align="center"><strong><em>ABSTRACT</em></strong></p><p><em>The growth of large-scale and medium-scale manufacturing industries in Indonesia today is not yet encouraging and tends to slow down year on year in the first quarter of 2019 and in the 2018 quarter, become down 0.80 percent, due to political temperatures heating up ahead of the presidential election. The rejection of the Omnibus Law made the Company to recalculate the determination of employee benefits which would affect company profits. This study aims to analyze the magnitude of the impact between employee benefits and the cost of good manufacture to the gross profit of PT. Unilever Indonesia, Tbk.. Hypothesis test of this study becomes a reference in establishing the research method. By measuring the dependency between the influencing variables on the affected variable described the mind frame of the model. The analysis technique uses linear regression with the SPSS statistical program. The results of the study are: There is a significant impact between employee benefits on gross profit of 84.90 percent. There is a significant impact between cost of good manufacture on gross profit of 98.70 percent. And simultaneously there is a very significant impact of 99.10 percent between employee benefits and the cost of good manufacture to the gross profit of PT. Unilever Indonesia, Tbk.</em><em></em></p><p><strong><em>Keywords: </em></strong><em> </em><em>Employee Benefits, Cost of Good Manufacture, and Gross Profit</em><em></em></p>
ANALISIS FAKTOR PENDUKUNG PENINGKATAN KINERJA PEGAWAI BADAN PUSAT STATISTIK KABUPATEN LABUHANBATU
Authors: Simanjorang Elida F. S. , Limbong Christine Herawati , Harahap Nova Jayanti 
Published: September 2021

<p><em>Supporting factors that are presented are the quality of human resources, work competence, and work commitments analyzed how they affect the performance of employees of </em><em>Badan Pusat Statistik (BPS) Kabupaten Labuhan Batu</em><em>, both partially and simultaneously. Data collection uses interviews, questionnaires and literature study. Work on data analysis methods using SPSS 22.0 for Windows software. This study used a sample of 30 employees taken using total sampling techniques.</em></p><p><em> </em><em>The results of the study based on the F test showed that the quality of human resources, work competence and work commitment simultaneously had a positive and significant effect on the performance of </em><em>Badan Pusat Statistik (BPS) Kabupaten Labuhan Batu </em><em>employees, where the value of F<sub>count</sub> (17.583)&gt; F<sub>table</sub> (2.98) with a significance level of 0.000 &lt; 0.05. T-test results show that the quality of human resources (X<sub>1</sub>) has a positive and significant effect on the performance of </em><em>Badan Pusat Statistik (BPS) Kabupaten Labuhan Batu </em><em>employees, where the t<sub>count</sub> (2.382)&gt; t<sub>table</sub> (1.706) and the significance value of 0.025 &lt;0.05, work competence ( X<sub>2</sub>) positive and significant effect on the performance of </em><em>Badan Pusat Statistik (BPS) Kabupaten Labuhan Batu </em><em>employees, where the t<sub>count</sub> (4.704)&gt; t<sub>table</sub> (1.706) and the significance value of 0.000 &lt;0.05 and work commitment (X<sub>3</sub>) also have a positive and significant effect on the performance of the employees of </em><em>Badan Pusat Statistik (BPS) Kabupaten Labuhan Batu</em><em>, where the t<sub>count</sub> (3.860)&gt; t<sub>table</sub> (1.706) and the significance value of 0.001 &lt;0.05. Adjusted R Square value of 0.632 means that employee performance can be explained by the quality of human resources, work competence, and work commitments of 63.2%, while the remaining 36.8% is explained by other factors not examined in this study.</em><em></em></p>
Critical review on arsenic: Its occurrence, contamination and remediation from water and soil
Authors: Meghana K M , Sayantan D 
Published: September 2021

With the increasing pollution in today’s world, importance is being given to solve a problem and do it in a sustainable, eco-friendly manner. Arsenic is a class-1 carcinogen and also causes many other side effects to humans, plants and animals. The utilization of arsenic as wood preservatives, pesticides, or its historical overuse by some military units for rice killing operations has led to the increase in the toxic effects of arsenic like its carcinogenicity, decreased immune response etc. Although conventional methods like coagulation, lime softening, adsorption, membrane technology are effective, they have their disadvantages like additional waste generation, causing increased pollution and are expensive. The better alternative is phytoremediation. Appropriate plants like Brassica juncea, Hydrilla verticilata, Pteris vittata L., Vallisneria natans, can be chosen based on the method of the remediation like phytoextraction, phytostabilization and phytofiltration or phytovoltalization. This review provides the list of a few plants which can be likely chosen for the purpose of both water and soil remediation. Advancements are occurring in bioremediation studies with the development of transgenic plants like transgenic tobacco, transgenic Arabidopsis thaliana for better phytoremediation. Understanding the mechanism employed by the plant for its uptake/detoxification can aid in the enhancement of the process of remediation with the external supply of phosphorus. Along with this, the proper and safe disposal of plants is crucial for the remediation process. In addition, awareness of this solution to the general public is to be made for its effectiveness.