bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion
Authors: Filipović Ivica , Šušak Toni , Lijić Andrea 
Published: June 2021

Abstract

Background: Since external auditors possess the expertise necessary for detecting manipulations in financial statements, they should also take into account earnings management that could lead to it. In that context, auditor’s independence, which can be affected by auditor’s rotation, is of utmost importance.

Objectives: This paper aims to examine the moderating effect of auditor rotation on the relationship between the extent of financial manipulation and the type of auditor’s opinion for companies listed on the Zagreb Stock Exchange in the Republic of Croatia.

Methods/Approach: A panel analysis with logistic regression is conducted to test the research hypothesis. The sample consists of 210 observations during the three years from 2015 to 2017.

Results: Results show a significant positive relationship between auditor rotation in a current financial year and auditor’s opinion. Furthermore, there is a negative, but the statistically insignificant moderating effect of auditor rotation in a current financial year on the relationship between financial manipulation and auditor’s opinion, as well as the statistically insignificant moderating effect of auditor rotation frequency over five years on the relationship between financial manipulation and auditor’s opinion.

Conclusions: It is not likely that auditors take earnings management into account when generating their opinion on financial statements, and auditor rotation is not proven to be an adequate stimulus in that context.
Freelancing in Croatia: Differences among Regions, Company Sizes, Industries and Markets
Authors: Žunac Ana Globočnik , Zlatić Sanja , Buntak Krešimir 
Published: June 2021

Abstract

Background: Freelancers have a significant impact on economic growth due to their specific skills that are nowadays often used as complements to the regular full-time workforce of a company, not as their competition.

Objectives: The study aims to investigate employers’ attitudes towards the employment of freelancers in Croatia, taking into account the place of establishment, the operational market, the size, and the industry of the organization hiring freelancers.

Methods/Approach: Differences among organizations according to their attitudes towards freelancers are analyzed by multiple 2xc Fisher’s exact tests with the Monte Carlo Simulation, and binomial logistic regression analysis.

Results: Significant differences are found in terms of the operational market and the industry in which the company operates. Besides, the binomial logistic regression analysis identified the following independent constructs as significant predictors of hiring freelancers: the region of the company’s seat, company size, and area of operation.

Conclusions: The national legislation should complement the developmental policies to encourage employment and especially self-employment of freelancers.
Familiarity with Mission and Vision: Impact on Organizational Commitment and Job Satisfaction
Authors: Dobrinić Dunja , Fabac Robert 
Published: June 2021

Abstract

Background: The relationship between organizational mission and vision statements, organizational commitment, and job satisfaction has been discussed vastly in previous research, both in the domain of public sector organizations and in profit organizations.

Objectives: The goal is to investigate if there are differences in organizational commitment and job satisfaction between employees who are familiar with the mission and vision of their organization, compared to those who are not familiar with them.

Methods/Approach: A survey research has been conducted on a sample of 114 employees in private and public sector organizations in the Republic of Croatia. Data were analysed using a t-test to determine the differences between two groups of respondents, i.e. those who are familiar with the visions and mission of their organisation, and those who are not.

Results: There are differences in job satisfaction levels between employees who are familiar with the mission and vision of the organization in which they are employed and those who are not. Furthermore, differences are particularly evident in the group of public sector employees.

Conclusions: The presence of awareness of the organizational mission and vision among employees has a positive effect on their job satisfaction. This is possibly an indicator of the organization’s culture, which fosters positive values embedded in the organizational vision and mission.
Enterprise Digital Divide: Website e-Commerce Functionalities among European Union Enterprises
Authors: Jaković Božidar , Ćurlin Tamara , Miloloža Ivan 
Published: June 2021

Abstract

Background: Information and communication technologies (ICTs) gained prevalent organizational and structural value in the modern economy. E-commerce is one of the sectors directly influenced by technological change. However, not all countries have the same opportunities to develop e-commerce growth; there are significant discrepancies in ICT utilization worldwide, known as the digital divide.

Objectives: The purpose of this paper is to explore the level of difference among European countries regarding the e-commerce functionalities in their enterprises using a cluster analysis.

Methods/Approach: To accomplish the paper goal, the k-means cluster analysis was conducted on the Eurostat data from 2019. Enterprises from 28 European countries were taken into consideration. The Kruskal-Wallis test is used to explore if the differences among clusters regarding the digital development, measured by the Digital Economy and Society Index are significant.

Results: The investigation confirmed that there are significant differences among European countries regarding the development of e-commerce. However, a similar level of e-commerce is not related to economic and digital development.

Conclusions: Since the relationship between economic development and e-commerce development in European countries is not linear, country-level policies are likely to be significant factors driving e-commerce development, which leads to the need for further investigation of this issue.
The Proportion for Splitting Data into Training and Test Set for the Bootstrap in Classification Problems
Authors: Vrigazova Borislava 
Published: June 2021

Abstract

Background: The bootstrap can be alternative to cross-validation as a training/test set splitting method since it minimizes the computing time in classification problems in comparison to the tenfold cross-validation.

Objectives: Тhis research investigates what proportion should be used to split the dataset into the training and the testing set so that the bootstrap might be competitive in terms of accuracy to other resampling methods.

Methods/Approach: Different train/test split proportions are used with the following resampling methods: the bootstrap, the leave-one-out cross-validation, the tenfold cross-validation, and the random repeated train/test split to test their performance on several classification methods. The classification methods used include the logistic regression, the decision tree, and the k-nearest neighbours.

Results: The findings suggest that using a different structure of the test set (e.g. 30/70, 20/80) can further optimize the performance of the bootstrap when applied to the logistic regression and the decision tree. For the k-nearest neighbour, the tenfold cross-validation with a 70/30 train/test splitting ratio is recommended.

Conclusions: Depending on the characteristics and the preliminary transformations of the variables, the bootstrap can improve the accuracy of the classification problem.
The Kantian ethical perspective seen from the existential philosophy of Søren Kierkegaard’s Victor Eremita
Authors: Martín José García , Rojas Arturo Morales , Králik Roman 
Published: June 2021

Abstract
This article compares two groundings of ethics: the ethical postulates of Immanuel Kant with the existential thinking of S. Kierkegaard. To achieve this goal, first, it proposes highlighting the fundamental ideas of Kantian ethics; then, secondly, highlighting Kierkegaard’s ethical stance; and finally, contrasting both approaches to identify differences and similarities. Conclusively, we can say that the pure Kantian ethical formality of duty for duty’s sake necessarily dispenses with existential and concrete content; it is an ethics that is grounded in itself, that refers to itself, to the rational nature of the human being and its universality. In contrast, Kierkegaardian ethics is a Christian ethics, it is the ethics of love for one’s neighbour and, above all, for God; it is a relational and existential ethics of the single individual.
Leibniz’s and Herder’s philosophy of optimism
Authors: Gluchman Vasil 
Published: June 2021

Abstract
The author studies Leibniz’s views of vindicating God for the existence of evil in the world, as well as the idea of the best of all possible worlds, including the past and present criticism. Following Leibniz, he opted for the presentation of Herder’s philosophy of history as one of the most significant forms of philosophical optimism that influenced the first half of the 19th century, including contemporary debates on and critiques of the topic. He defines Herder’s concept as the philosophy of historical progress, which also significantly influenced Slovak philosophy of the given period. The main goal of the article is to present Leibniz’s and Herder’s views as a starting point for the Slovak philosophy of optimism and historical progress of the 18th century and the first half of the 19th century.
Good life and good death in the Socratic literature of the fourth century BCE
Authors: Suvák Vladislav 
Published: June 2021

Abstract
The paper outlines several forms of ethical attitude to good life and good death in the Socratic literature of the fourth century BCE. A model for the Socratic discussions could be found in Herodotus’ story about the meeting between Croesus and Solon. Within their conversation, Solon shows the king of Lydia that death is a place from which the life of each man can be seen as the completed whole. In his Phaedo, Plato depicts Socrates’ last day before his death in a similar spirit, as the completion of his beautiful life. However, there is no consensus regarding opinions on death among the Socratics. The final part of the paper outlines various meanings of death in the writings of the first generation of the Socratic authors, which arise from different attitudes that the individual philosophers hold regarding the soul as well as other topics. This part puts the principal emphasis on Aristippus, who is considered as the most controversial figure of the Socratic movement. Aristippus makes an interesting opposite to Plato concerning death, since he associates the philosopher’s endeavour for a good life solely with that which is here and now.
Aligning Corporate Social Responsibility with the United Nations’ Sustainability Goals: Trickier than it Seems?
Authors: Thörnqvist Christer , Kilstam Jonna 
Published: June 2021

Abstract
This article explores the profound mismatch between the United Nations 2030 Agenda for Sustainable Development and fundamentals for Corporate Social Responsibility (CSR). The common survival of human life, society, and the global order as we know it, and the need for companies to make profit is not easy. The intractability of the problem is often underestimated in public as well as scientific debate. This article discusses the problem and possible ways to cope with it through ‘social entrepreneurship’ illustrated here by a study of nine firms in Sweden. The study draws on an amalgamation of Schumpeterian theory about “creative destruction” and the concept of “Emerging Davids vs. Greening Goliaths.”
Churn prepaid customers classified by HyperOpt techniques
Authors: Dumitrache Andreea , Melian Denisa , Bălăcian Delia , Nastu Alexandra , Stancu Stelian 
Published: June 2021

Abstract
The telecommunications industry is representative when it comes to a country’s economy. In this industry, the customer plays a very important role in maintaining a stable income. The churn customer is one of the most important concerns for large companies. This increased attention is due to its direct effect on the revenues of large companies in the telecommunications industry, companies being in a constant search to develop ways to predict this type of customer. The aim of our paper is to identify potential customers at risk of churn using modern data mining techniques, often used in the business world. From the nine techniques tested, we choose as the churn prediction model, the technique with the highest performance. The effectiveness of the model is tested and evaluated by the f1-score. The model developed in the paper uses machine learning techniques on the Python platform, exploring a wide range of algorithms from logistic regression and the method of balancing the analyzed data set (Balanced Random Forest) to supervised learning methods (K-Nearest Neighbors, Naive Bayes) and optimization packages (Ligh GBM, CATBoost, ADABoost, RUSBoost, Stochastic Gradient Descent). The techniques analyzed in this paper cover a diverse range of methods that are compared in terms of performance. RUSBoost proves to be the best churn prediction model for telecom customers in this study. RUSBoost has the lowest loss function of all the tested techniques.
Optimal Location of Distribution Site Based on Distance
Authors: Kubáňová Jaroslava , Kubasáková Iveta 
Published: June 2021

Abstract
For most companies, successful business operation is based on the location at the right place, in the right region, on the right plot. New investments in land, buildings and material handling equipment are carried out for the longer term. As the global business environment in which a company needs to decide on location is becoming more uncertain every day, it is of huge importance to make a thoughtful and ‘future-proof’ decision on the location for a new distribution site. Allocation can also be defined as a process that results in finding a position for a warehouse, company, production, people, things, and activities in a specific area. A newly built distribution site is impossible to be moved in a short period of time, so the decision on where to build a distribution site, warehouse, or manufacturing plant is of vital and strategic importance.
Penyuluhan Hukum Pemungutan Pajak Penghasilan (PPh) Usaha Mikro Kecil dan Menengah di Kecamatan Semarang Selatan
Authors: Purnawan Amin , Khisni Akhmad , Adillah Siti Ummu 
Published: June 2021

Pengabdian masyarakat berupa penyuluhan hukum pelaksanaan pemungutan pajak penghasilan UMKM di Kota Semarang ini penting, karena diharapkan dapat meningkatkan pengetahuan dan kesadaran hukum pajak para pelaku UMKM. Aspek perpajakan yang memperhatikan kepentingan dunia usaha (business friendly) perlu dijadikan paradigma baru. Dengan adanya globalisasi dan kebijakan perubahan struktural, UMKM semakin diperlukan. Peran negara adalah menyediakan kerangka regulasi yang efektif beserta mekanisme pengawasan dan penegakan. Latar belakang pengabdian masyarakat ini didasarkan pada kenyataan tentang tingkat ketaatan Usaha Mikro, Kecil, dan Menengah (UMKM) dalam memenuhi kewajiban perpajakan masih sangat rendah. Kontribusi UMKM terhadap penerimaan pajak sangat kecil, yaitu kurang lebih 0.5% dari total penerimaan pajak. UMKM merupakan sektor ekonomi yang mempunyai peran cukup besar dalam perekenomian nasional. Berdasarkan data Produksi Domestik Bruto (PDB) tahun 2017, UMKM mempunyai kontribusi kurang lebih 57% total PDB. Namun demikian apabila dibandingkan dengan kontribusi UMKM terhadap penerimaan pajak, terdapat miss-match. Kegiatan pengabdian masyarakat bekerja sama dengan Kecamatan Semarang Selatan Kota Semarang. Mitra memiliki peran yang cukup kuat dalam menggerakkan pelaku UMKM di wilayahnya. Solusi yang ditawarkan adalah pembentukan kelompok kader sadar pajak sebagai model dan memberikan sosialisasi dan pendampingan pembayaran pajak penghasilan bagi pelaku UMKM. Solusi hasil yang disepakati, yaitu meningkatnya pengetahuan dan pemahaman tentang pembayaran pajak penghasilan UMKM., serta kemauan untuk membayar kewajiban pajak UMKM. Luaran yang dihasilkan, yaitu kader sadar pajak UMKM, dapat melakukan sosialisasi dan pendampingan untuk menjadi wajib pajak UMKM yang patuh dan sukarela.
STEREOTIP KEHIDUPAN WARIA DALAM NOVEL RUMAH ILALANG KARYA STEBBY JULIONATAN
Authors: Sugiarto Agus Syaiputra , Andalas Eggy Fajar 
Published: June 2021

ABSTRAK: Penelitian ini bertujuan mengetahui Stereotip yang melekat pada kehidupan waria dalam novel Rumah Ilalang karya Stebby Julionatan. Stereotip yang dimaksud adalah gambaran atau cerminan kehidupan waria yang terjadi pada lingkungan masyarakat dalam karya sastra. Jenis penelitian ini adalah penelitian deskriptif-kualitatif dengan pendekatan Sosiologi Sastra. Sumber penelitian ini berasal dari novel Rumah Ilalang karya Stebby Julionatan. Data penelitian ini berupa kutipan, kalimat, dan paragraf yang berupa gambaran atau cerminan kehidupan waria. Teknik pengumpulan data dilakukan dengan metode membaca Novel dan mengidentifikasikan konteks permasalahan yang akan diteliti. Teknik analisis data menggunakan model Miles dan Humberman melalui langkah-langkah (1) penyeleksian data, (2) pemaparan data, dan (3) penarikan kesimpulan. Hasil memperlihatkan waria direpresentasikan dalam tiga aspek, yaitu (1) tidak beragama, (2) tidak memiliki pekerjaan yang tetap, (3) tidak diterima dengan baik oleh masyarakat.KATA KUNCI: novel rumah ilalang; stereotip; waria STEREOTYPES OF TRANSVESTITE LIFE IN RUMAH ILALANG BY STEBBY JULIONATAN ABSTRACT: This study aims to determine the stereotypes inherent in transvestite life in the Rumah Ilalang by Stebby Julionatan. This stereotype is a picture or reflection of transvestite life that occurs in the community environment in literary works in the form of novels. This type of research is descriptive-qualitative research with a sociological approach to literature. The source of this research is Rumah Ilalang by Stebby Julionatan. This research datas are the form of quotes, sentences, and paragraphs in the form of a picture or reflection of the life of transvestites. Data collection techniques are done by reading novels and identifying the context of the problem to be studied. The data analysis technique used in this study is the data analysis design presented by Miles and Humberman through the steps (1) selecting data, (2) disclosing data, and (3) drawing conclusions. The result show transgenders were represented in three aspects, namely (1) not having religion, (2) not having a permanent job, (3) not being well received by the community.KEYWORDS: rumah ilalang novels; stereotypes; transvestite
PENGGUNAAN MEDIA KADO ILMU DALAM MENINGKATKAN KEMAMPUAN MENULIS CERPEN PADA PESERTA DIDIK
Authors: Weleng Maria , Owon Robertus Adi Soerjono , Bura Bernadus 
Published: June 2021

ABSTRAK: Penelitian ini bertujuan untuk mengangkat masalah mengenai penggunaan media kado ilmu dalam meningkatkan kemampuan menulis cerpen pada peserta didik. Penelitian ini merupakan salah satu jenis penelitian tindakan Kelas (PTK). Penelitian ini menggunakan metode deskriptif kualitataif yaitu pengumpulan data berupa data yang ditemukan pada saat melakukan penelitian dengan menggunakan media kadoilmu pada pesertadidik. Teknik yang dipakai dalam penelitian ini yaitu teknik non tes berupa observasi (pengamatan) terhadap peserta didik dan pendidik, dan teknik tes berupa hasil pekerjaan peserta didik yang di lakukan untuk mengetahui presentase ketuntasan hasilbelajar peserta didik. Teknik analisis data yaitu data hasil pekerjaan peserta didik yang dianalisis dengan cara membaca, memeriksa, dan menilai. Sehingga berdasarkan hasil penelitian tersebut disimpulkan bahwa pembelajaran dengan menggunakan media kado ilmu dapat meningkatkan kemampuan peserta didik dalam menuli scerpen, yakni dengan adanya ketuntasan belajar peserta didik pada siklus 1 yang tuntas 8 orang atau 28,57%, yang tidak tuntas 20 orang atau 71,43% sedangkan pada siklus II jumlahpeserta didik yang tuntasmeningkat menjadi 27 orang atau 96,42%, dengan 1 orang atau 4,00% yang menunjukan tidak tuntas.KATA KUNCI: Media Kadoilmu,Cerpen,Pesertadidik. THE USE OF SCIENTIFIC MEDIA MEDIA IN IMPROVING THE WRITING ABILITY OF STUDENTS IN EDUCATION ABSTRACT: This study aims to raise the issue of the use of science gift media in improving short story writing skills in students. This research is one type of Classroom Action Research (CAR). This research uses descriptive qualitative method that is data collection in the form of data found at the time of conducting research using gift items on students. The techniques used in this study are non-test techniques in the form of observations (observers) of students and educators, and test techniques in the form of student work done to determine the percentage of completeness of student learning outcomes. Data analysis technique is the data of students' work which is analyzed by reading, checking, and assessing. So based on the results of the study it was concluded that learning by using science gift media can improve the ability of students in writing scerpenes, namely by completing the learning of students in cycle 1 which is complete 8 people or 28.57%, which is not completed 20 people or 71, 43% while in the second cycle the number of students who completed completed increased to 27 people or 96.42%, with 1 person or 4.00% who showed incomplete.KEYWORDS: Kadoilmu Media, Short Stories, Islamic Education Participants
MORFOFONEMIK DALAM TULISAN ARTIKEL KARYA SISWA KELAS XII SMK MULTIMEDIA TUMPANG
Authors: Fitriah Lailatu , Asrini Hari Windu 
Published: June 2021

ABSTRAK: Kompetensi menulis artikel pada kelas XII jenjang SMK sesuai dengan kurikulum 2013 KI 3.47 dan KD 4.47. Penelitian ini difokuskan pada morfofonemik dalam artikel karangan siswa kelas XII SMK Multimedia Tumpang yaitu pada proses penambahan fonem, pelesapan fonem, peluluhan fonem, perubahan fonem dan pergeseran fonem. Penelitian ini menggunakan pendekatan deskriptif kualitatif dan termasuk jenis penelitian analisis teks. Hasil penelitian ini menunjukkan bahwa morfofonemik dalam artikel karangan siswa kelas XII SMK Multimedia Tumpang, 1). Hanya terdapat penambahan fonem, pelesapan fonem, peluluhan fonem, perubahan fonem serta tidak ditemukan pergeseran fonem. 2). Tidak semua proses afiksasi mengakibatkan perubahan , diantara proses afiksasi yang menyebabkan perubahan adalah prefiksasi /ber-/, prefiksasi /me-/ dan klofiksasi /me-kan/, /me-i/. Prefiksasi /pe-/ dan konfiksasi /pe-an/ ,prefiksasi /per-/ dan konfiksasi /per-an/, prefiksasi /ter-/ . 3). Kerancuan morfofonemik sebanyak 5 kata. 4). tidak ditemukan perubahan fonem pada proses sufiksasi /-an/. KATA KUNCI: Morfofonemik, artikel, afiksasi, kurikulum 2013 MORPHONEMICS IN THE WRITING OF STUDENTS 'ARTICLES CLASS XII SMK ABSTRACT: Writing competence in class XII at SMK according to the 2013 curriculum, KI 3.47 and KD 4.47. This research is focused on the morphophonemic in the articles written by the XII grade students of SMK Multimedia Tumpang, namely the process of phoneme appearance, phoneme impingement, phoneme pulsation, phoneme change and phoneme shift. This research uses a qualitative descriptive approach and is a type of text analysis research. The results of this study indicate that the morphophonemic in the article written by class XII students of SMK Multimedia Tumpang, 1). There were only phoneme occurrences, phoneme impingement, phoneme pulsation, phoneme change and no phoneme shift was found. 2). Not all affixation processes result in morphophonemic, among the affixation processes that cause phoneme changes are prefixation / ber- /, prefix / me / and cllofixation / me -kan /, / me-i /. Prefixation / reposition / and fixation / message /, prefix / per- / and confixation / per -an /, prefixation / ter- /. 3). Morphophonemic confusion is 5 words. 4). no morphophonemic found in the / -an / suffixation process.KEY WORDS: Morphophonemic, articles, affixation, 2013 curriculum