bluuebunny/crossref_metadata_2025_split huggingface dataset:
Kepribadian, Motivasi, Dukungan Keluarga dan Pendidikan terhadap Minat Berwirausaha Mahasiswa Jurusan Akuntansi
Authors: Wiadnyana Putra Cokorda Bagus , Ramantha I Wayan 
Published: March 2021

This research was conducted to determine the influence of personality, motivation consisting of career and economic motivation, family support, accounting education and entrepreneurship education on the interest in entrepreneurship in regular accounting students majoring in the Faculty of Economics and Business, Udayana University. The population in this study were students majoring in regular accounting, class 2016. Methods of determining the sample using saturated sampling technique. The sample in this study amounted to 120 people. The data collection method is a survey method with a questionnaire. The data analysis technique is the classical assumption test and multiple linear regression analysis. Based on the results of the analysis, it was found that personality, motivation which includes career and economic motivation, family support, accounting education, and entrepreneurship education have a positive effect on students interest in entrepreneurship in the Bukit regular accounting major.
Keywords: Personality; Motivation; Endorsement; Education; Entrepreneurship.
Kompetensi dan Motivasi Kerja Terhadap Kesiapan Mahasiswa Jurusan Akuntansi dalam Menghadapi Era Revolusi Industri 4.0
Authors: Wiradarma A. A Ngurah Bagus , Sari Widhiyani Ni Luh 
Published: March 2021

The purpose of this study was to determine the effect of competence and work motivation on the readiness of students majoring in accounting in facing the era of the industrial revolution 4.0. This research was conducted at the Faculty of Economics and Business, Udayana University, Accounting Study Program. The number of samples taken was 167 students. The data analysis technique used to test the research hypothesis is multiple linear regression analysis. Based on the results of the analysis, it was found that competence and work motivation had a positive effect on student readiness. This shows that the higher the competence and work motivation of students, the higher the students' readiness to face the world of work in the era of the industrial revolution 4.0. This proves that student readiness is influenced by competence and work motivation which are very important for every profession.
Keywords: Competence; Motivation; Student Readiness; Industrial Revolution Era 4.0.
Dampak Pengalaman, Skeptisisme Profesional, dan Kompetensi pada Kemampuan Auditor dalam Mendeteksi Kecurangan
Authors: Natalia Ni Kadek Lia , Yenni Latrini Made 
Published: March 2021

The auditor's ability to detect fraud is the auditor's ability to determine illegal acts that result in material misstatement in the financial statements which were done intentionally. In order for the auditor's ability to perform detection to increase, an experienced auditor, professional skepticism and competence is needed. The purpose of this study is to empirically prove the effect of experience, professional skepticism, and competence on the ability of auditors to detect fraud. This research was conducted at a Public Accountant Firm in Bali Province with a purposive sampling method of determining the sample. The number of samples analyzed in this study were 61 auditors. Data collection was carried out through interviews and questionnaires. The analysis technique used is multiple linear regression. Based on the analysis, it was found that experience, professional skepticism, and competence have a positive effect on the ability of auditors to detect fraud.
Keywords: Experience; Professional Skepticism; Competence; Fraud Detection.
Analisis Struktur Aktiva, Kepemilikan Manajerial, dan Variabilitas Pendapatan Pada Struktur Modal Perusahaan Manufaktur
Authors: Pina Lestari Ni Komang , Putu Wirawati Ni Gusti 
Published: March 2021

The purpose of this study was to determine the effect of asset structure, managerial ownership, and income variability on the company's capital structure (DER). This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017- 2019 period. The population in this study were 181 companies, using the purposive sampling method the research sample was obtained as many as 46 manufacturing companies. The data analysis technique used in this research is panel data regression analysis technique with Eviews version 11 as a tool. Based on the research results, it is found that the asset structure has no effect on the capital structure. Managerial ownership has a positive and significant effect on capital structure. Income variability has a negative and significant effect on capital structure.
Keywords: Asset Structure; Managerial Ownership; Income Variability; Capital Structure.
Dampak Profesionalisme, Integritas, Kompetensi, dan Independensi pada Kualitas Audit di Kantor Akuntan Publik Provinsi Bali
Authors: Aprilianti Ni Luh Rosa , Nyoman Badera I Dewa 
Published: March 2021

The quality of audits produced by public accountants is indeed under the spotlight of the public after several scandals involving public accountants, both from outside and from within the country. This study aims to determine the effect of professionalism, integrity, competence, and independence on audit quality at the Bali Province Public Accountant Office. This research was conducted in KAP Bali Province which is registered with IAPI totaling 16 KAP. The sample used was 118 auditors, with a saturated sampling method. Collecting data by distributing questionnaires with respondents who returned numbered 73 people. The analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that professionalism, integrity, and independence had a positive effect on audit quality in KAP Bali Province. Meanwhile competence has no effect on audit quality in KAP Bali Province.
Keywords: Professionalism; Integrity; Competence; Independence; Audit Quality.
Perempuan Karir di Bawah Bayang-Bayang Kekerasan dalam Rumah Tangga di Kabupaten Badung: Suatu Analisis Gender
Authors: Wiasti Ni Made , Arjani Ni Luh 
Published: March 2021

Berbagai upaya telah dilakukan untuk menanggulangi masalah kekerasan dalam rumah tangga (KDRT). Tetapi kenyataannya kasus KDRT masih tetap tinggi. Di Bali sepanjang tahun 2017 saja ditemukan 142 kasus dan 90 persennya adalah kasus KDRT. Sedangkan di Kabupaten Badung, dalam periode Januari hingga Juni tahun 2017 saja tercatat 14 kasus KDRT yang dilaporkan. Sementara pada tahun lalu (2018) ada 25 kasus yang dilaporkan (http://www.balipost.com/news/2017/07/31/16588/Di-Badung,Belasan-Kasus-KDRT...html). Penelitian ini bertujuan: 1) mengetahui bentuk-bentuk kekerasan dalam keluarga (KDRT) yang ada di Kabupaten Badung, 2) mengetahui hal-hal yang melatari terjadinya tindak kekerasan dalam keluarga (KDRT) yang ada di Kabupaten Badung, dan 3) mengetahui strategi penanggulangan kekerasan dalam keluarga (KDRT) yang ada di Kabupaten Badung. Penelitian ini dilakukan dengan menggunakan metode kualitatif melalui teknik pengumpulan data dengan observasi dan wawancara. Analaisis data menggunakan análisis diskriptif interpretatif. Hasil penelitian menunjukkan kekerasan dalam Rumah Tangga dapat dilihat dari berbagai bentuk kekerasan yang mencakup: kekerasan fisik, kekerasan psikologis, kekerasan seksual dan kekerasan ekonomi. Faktor-faktor yang mempengaruhi terjadinya kekerasan meliputi: ketidakmandirian ekonomi dari istri yang tidak bekerja dan kemandirian ekonomi istri dari istri yang bekerja, perselingkuhan, pemahaman yang salah terhadap mitos dan ajaran agama tentang perempuan, dan suami yang temperamental. Upaya perlindungan dan penanggulangan terhadap tindak kekerasan dapat bersifat: represif (penindakan) adalah dengan hukum pidana melalui peradilan maupun di luar hukum pidana, seperti: memfasilitasi upaya damai bagi korban dan pelaku, memberikan pendampingan pada korban dalam penyelesaian perkara, membantu memberikan tempat yang aman bagi korban yang merasa terancam, membantu mengembalikan rasa percaya diri pada korban, melakukan upaya pembebasan dari kasus kekerasan yang dialami korban, melakukan perlindungan dari ancaman yang diterima korban. Secara preventif dapat dilakukan melalui bentuk-bentuk: sosialisasi, penyebaran brosur, pemasangan billboard.
Metode Penerjemahan Majas pada Lagu Rohani Karya Lauren Kaori
Authors: Nari Denny Charles , Artana I Nyoman Rauh 
Published: March 2021

This research entitled "The Translation Method of Figurative Language in Spiritual Songs by Lauren Kaori" Aims of this research is to find out the types of figure of speech contained in Lauren Kaori's spiritual songs as well as figurative langugage of translation methods used in translating figure of speech on spiritual songs by Lauren Kaori. This research was analyzed using a qualitative descriptive method. The theory used in this research is figurative language theory according to Seto (2002), and figurative language theory according to Knickerbockers and Reninger (1963), Newmark's theory of translation methods (1998). Sources of data for this research were taken from Lauren Kaori's YouTube channel, including Cory Asbury's “Reckless Love”, Elevation Worship's “O Come To The Altar”, Hillsong Worship's “What A Beautiful Name”, Bethel Worship's “King Of My Heart” , “10000 Reasons (Bless the Lord)” by Matt Redman, “Oceans (Where Feet May Fail)” by Hillsong United. The results of this study indicate 1). hyperbolic figures of speech, metaphor, personification, tautology, synesthesia, and seven data were also found to experience a shift in translation results in translating language from BSu into BSa. 2). The translation method used is the free method, the semantic method, the communicative method, word to word method, and the literal method.
Considerations in the Management of Actinic Keratoses: The Importance of Adherence and Persistence to Therapy
Authors: Marson Justin , Del Rosso James , Bhatia Neal , Rigel Darrell 
Published: March 2021

Background: Actinic keratosis (AK) is a pre-malignant lesion with a poorly defined risk of progression to invasive squamous cell carcinoma (SCC). AKs are also associated with increased future risk of invasive SCC. However, there are many barriers to therapy adherence that may affect long-term treatment efficacy.
Objective: To review the current literature reporting known known factors of AK treatment non-adherence intrinsic to patient behavior and treatment regimens and re-examine how dermatologists can navigate these challenges.
Methods: A Medline literature search was performed to identify existing evidence regarding barriers to adherence with AK treatment regimens intrinsic to patient behavior, patient counseling, and treatment regimens pertinent for review.
Results & Discussion: Factors intrinsic to prescribed patient-applied therapy that can exacerbate non-adherence include: 1) length of treatment duration, 2) frequency of application, 3) complexity of treatment regimen, 4) duration and 5) severity of local skin reactions (LSR) and adverse reactions. Novel mechanisms of action that induce cellular apoptosis (as opposed to necrosis) via inhibition of tubulin polymerization and cell cycle arrest, may promote treatment regimen adherence and long-term outcomes. Dermatologists should also be conscious of how they counsel patients as insufficient counseling may also lead to poor adherence.
Conclusion: Dermatologists must understand the value of shorter course therapies and their positive impact on adherence and be well-versed in the mechanisms, efficacy and adverse events associated with treatment options. By doing so, dermatologists may best counsel and educate patients and devise regimens that address individualized patient concerns.
Case of Linagliptin-Induced Bullous Pemphigoid
Authors: Carrillo Brenda , Gallaga Natalya , Hoyer Paige , Ross Lindy , Wilkerson Michael 
Published: March 2021

Bullous pemphigoid is an autoimmune subepidermal blistering condition in which autoantibodies target components of the hemidesmosomal proteins. It typically presents as pruritic bullous lesions in a generalized distribution. Certain drugs such as diuretics, NSAIDs, antibiotics, and ACE inhibitors have been implicated in the development of bullous pemphigoid. Recently, a class of medications for type II diabetes, dipeptidyl peptidase-4 (DPP-4) inhibitors (commonly called gliptins) have been implicated in drug-induced bullous pemphigoid. We report a case of a 73-year-old female with type II diabetes mellitus who presented with biopsy-proven bullous pemphigoid after being treated with linagliptin. After discontinuing linagliptin and receiving first-line treatment, the patient achieved remission by her five-week follow-up. It is imperative that dermatologists and primary care physicians remain aware of this association when diagnosing and treating bullous pemphigoid, particularly in diabetic patients.
Review Article on Convalescent Plasma Therapy For COVID-19
Authors: Chahak Goyal  
Published: March 2021

In December 2019, China witnessed a novel coronavirus (COVID 19) in Wuhan which eventually became a pandemic on March 11, 2020. No specific drugs, vaccines have been approved yet for its treatment as it is a novel virus, though convalescent plasma is expected to increase the survival rates and also it is easily available. Studies have shown that in every epidemic, medical professionals often use plasma because it is the only available option at that time. This passive antibody therapy has been used since the 1890s to treat emerging infections and diseases like measles, Ebola, H1N1 flu, polio, etc. Researchers at John Hopkins University were specially the first ones to get approval from the FDA for the clinical trials as in some cases of emergency, they tried plasma therapy and got success. After China and the US and several other countries showed relative improvement rates with convalescent plasma therapy, INDIA has therefore also given the go-ahead for framing a protocol to conduct a clinical trial for the same. Plasma collected from recovered COVID patients has neutralizing antibodies which are expected to reduce the duration of infection. According to the scientific data, Convalescent Plasma Therapy in COVID 19 seems effective, safe and reduces death rates. Further development of improved plasma, vaccines and other therapeutic agents depends on the quick generation of data on pathogenesis and immune response of SARS- COV-2
Control problem for the impulse process under stochastic optimization procedure and Levy conditions
Authors: Chabanyuk Ya. M. , Nikitin A. V. , Khimka U. T. 
Published: March 2021

A stochastic approximation procedure and a limit generator of the original problem are constructed for a system of stochastic differential equations with Markov switching and impulse perturbation under Levy approximation conditions with control, which is determined by the condition for the extremum of the quality criterion function.The control problem using the stochastic optimization procedure is a generalization of the control problem with the stochastic approximation procedure, which was studied in previous works of the authors. This generalization is not simple and requires non-trivial approaches to solving the problem. In particular we discuss how the behavior of the boundary process depends on the prelimiting stochastic evolutionary system in the ergodic Markov environment. The main assumption is the condition for uniform ergodicity of the Markov switching process, that is, the existence of a stationary distribution for the switching process over large time intervals. This allows one to construct explicit algorithms for the analysis of the asymptotic behavior of a controlled process. An important property of the generator of the Markov switching process is that the space in which it is defined splits into the direct sum of its zero-subspace and a subspace of values, followed by the introduction of a projector that acts on the subspace of zeros.For the first time, a model of the control problem for the diffusion transfer process using the stochastic optimization procedure for control problem is proposed. A singular expansion in the small parameter of the generator of the three-component Markov process is obtained, and the problem of a singular perturbation with the representation of the limiting generator of this process is solved.
Properties of single layer potentials for a pseudo- differential equation related to a linear transformation of a rotationally invariant stable stochastic process
Authors: Mamalyha Kh. V. , Osypchuk M. M. 
Published: March 2021

This article is aimed at determining existence conditions of single layer potentials for pseudo-differential equations related to some linear transformations of a rotationally invariant stable stochastic process in a multidimensional Euclidean space and investigating their properties as well. The carrier surface of the potential is smooth enough. In this article, we consider two main cases: the first, when this surface is bounded and closed; the second, when it is unbounded, but could be presented by an explicit equation in some coordinate system. The density of this potential is a continuous function. It is bounded with respect to the spatial variable and, probably, has an integrable singularity with respect to the time variable at zero. Classic properties of this potential, including a jump theorem of the action result of some operator (an analog of the co-normal differential) at its surface points, considered.
A rotationally invariant $\alpha$-stable stochastic process in $\mathbb{R}^d$ is a L\'{e}vy process with the characte\-ristic function of its value in the moment of time $t>0$ defined by the expression $\exp\{-tc|\xi|^\alpha\}$, $\xi\in\mathbb{R}^d$, where $\alpha\in(0,2]$, $c>0$ are some constants. If $\alpha=2$ and $c=1/2$, we get Brownian motion and classic theory of potential. There are many different results in this case. The situation of $\alpha\in(1,2)$ is considered in this paper. We study constant and invertible linear transformations of the rotationally invariant $\alpha$-stable stochastic process. The related pseudo-differential equation is the parabolic equation of the order $\alpha$ of the ``heat'' type in which the operator with respect to the spatial variable is the process generator. The single layer potential is constructed in the same way as the single layer potential for the heat equation in the classical theory of potentials. That is, we use the fundamental solution of the equation, which is the transition probability density of the related process. In our theory, the role of the gradient operator is performed by some vector pseudo-differential operator of the order $\alpha-1$. We have already studied the following main properties of the single layer potentials: the single layer potential is a solution of the relating equation outside of the carrier surface and the jump theorem is held. These properties can be useful to solving initial boundary value problems for the considered equations.
MEDIACULTURE AS A NECESSARY FACTOR OF THE CONSERVATION, DEVELOPMENT AND TRANSFORMATION OF ETHNIC AND NATIONAL IDENTITY
Authors:   Shevchenko Institute of Literature of the National Academy of Sciences of Ukraine, Pavlyuk Ihor 
Published: March 2021

The article deals with the mental-existential relationship between ethnoculture, national identity and media culture as a necessary factor for their preservation, transformation, on the example of national original algorithms, matrix models, taking into account global tendencies and Ukrainian archetypal-specific features in Ukraine. the media actively serve the domestic oligarchs in their information-virtual and real wars among themselves and the same expansive alien humanitarian acts by curtailing ethno-cultural programs-projects on national radio, on television, in the press, or offering the recipient instead of a pop pointer, without even communicating to the audience the information stipulated in the media laws − information support-protection-development of ethno-culture national product in the domestic and foreign/diaspora mass media, the support of ethnoculture by NGOs and the state institutions themselves. In the context of the study of the cultural national socio-humanitarian space, the article diagnoses and predicts the model of creating and preserving in it the dynamic equilibrium of the ethno-cultural space, in which the nation must remember the struggle for access to information and its primary sources both as an individual and the state as a whole, culture the transfer of information, which in the process of globalization is becoming a paramount commodity, an egregore, and in the post-traumatic, interrupted-compensatory cultural-information space close rehabilitation mechanisms for national identity to become a real factor in strengthening the state − and vice versa in the context of adequate laws («Law about press and other mass media», Law «About printed media (press) in Ukraine», Law «About Information», «Law about Languages», etc.) and their actual effect in creating motivational mechanisms for preserving/protecting the Ukrainian language, as one of the main identifiers of national identity, information support for its expansion as labels cultural and geostrategic areas.
Final Year 5 Students’ Exit Evaluation of the Asia Metropolitan University MBBS Program
Authors: Ahmad Amaluddin , Aye Soe Soe , RilleraMarzo Roy 
Published: March 2021

Introduction: An exit evaluation study by the final year graduating students was done Just prior to the completion of the third batch of the MBBS program at Asia Metropolitan University (AMU).Objective: (1) To determine whether the MBBS program had enabled the students to (a)attain the eight Program Learning outcomes (PLO); (b)to achieve the eight major competency areas expected upon completion of the program; and (2) To look into the strengths and weaknesses of the program from the graduating final year students’ perspectives.Methods: A descriptive study was done among 18 medical students who were doing senior clerkship posting. A self-administered questionnaire including one open ended question was used for the study. Informed consent was obtained from the participants, assuring them on confidentiality. Data gathered were analysed using SPSS version 23.Results: Most of the students (77%) feel that the program had enabled them to attain each one of the eight Program Learning Outcomes(PLO); between 60-78% achieved competencies in each one of the eight major areas expected at the end of course. The strengths included experienced lecturers, smooth implementation of the program, well designed curriculum while weakness was deficiency in clinical skills, training facilities, number of lecturers, case mix and adequacy of clinical exposure. The weaknesses include readiness to be a self-directed learner.Conclusion: Majority of the students attained each of the eight (PLO) competencies. The strengths were identified and discussed. The study has paved the way for a more detailed indepth study with more samples among the future graduating batches.International Journal of Human and Health Sciences Supplementary Issue: 2021 Page: S12