bluuebunny/crossref_metadata_2025_split huggingface dataset:
VIVÊNCIAS INICIAIS NO MAGISTÉRIO E FORMAÇÃO PARA A SENSIBILIDADE NA SALA DE AULA
Authors: Vicentini Paula Perin , Gallego Rita de Cassia , Lugli Rosario Genta , Silva Vivian Batista da 
Published: February 2021

Este artigo analisa relatos de quatro professoras iniciantes, que estão em sala de aula há menos de dois anos, sendo duas delas formadas pela Universidade de São Paulo (USP) e duas pela Universidade Federal de São Paulo (UNIFESP). O critério para a escolha das colaboradoras da presente pesquisa foi o fato de elas, além de serem recém-formadas, terem realizado estágios curriculares diferenciados, na Escola de Aplicação da Faculdade de Educação da USP (EAFEUSP) e no Programa de Residência Pedagógica (UNIFESP). A análise desenvolvida aqui integra o projeto temático Saberes e práticas em fronteiras: por uma história transnacional da educação (1810 -...) – coordenado por Diana Vidal e Carlota Boto (USP) e financiado pela FAPESP (2018/26699-4) – e busca compreender o modo como as dimensões da memória de seus percursos escolares, das experiências vivenciadas durante o estágio e dos conteúdos teórico-práticos do curso foram mobilizadas para a elaboração de um repertório inicial de práticas, num momento em que elas estão dando forma às suas auto-imagens como docentes. Tendo como base, sobretudo, as concepções de memória (Halbwachs), autobiografia (Nóvoa, Souza), ciclo de vida profissional (Huberman), saberes profissionais dos professores (Tardif) e as produções sobre estágio em docência (Souza, Schön), foi possível constatar que os relatos expressam fortemente o sentimento de isolamento, o medo do julgamento dos pares e as nuances da relação com os alunos, evidenciando que tais sentimentos constituem o eixo que articula os diversos saberes, implicando-as como sujeitos.
Adherence to the Internal Audit Core Principles and Threats to Internal Audit Function Effectiveness
Authors: Calvin Christopher G. 
Published: February 2021

SUMMARY
I investigate the impact that adherence to the Institute of Internal Auditors' Core Principles has on the likelihood that an internal auditor's effectiveness is threatened through pressure to modify valid audit findings. I use responses from the Institute of Internal Auditors' 2015 Common Body of Knowledge Practitioner Survey to show that higher adherence to the Core Principles by both internal audit staff and CAEs is associated with a lower likelihood of being pressured to modify audit findings. I also explore which of the ten Core Principles are dominant in explaining these associations to inform the future development of the internal audit profession. Finally, I investigate the sources of pressure to modify audit findings and explore the effect the Core Principles have in mitigating pressure from each source. My findings are relevant to the Institute of Internal Auditors, internal audit practitioners, and academics interested in internal audit or corporate governance.
Data Availability: Data were obtained from the CBOK 2015 Global Internal Audit Practitioner Survey (Altamonte Springs, FL, U.S.: The IIA Research Foundation). Visit www.theiia.org/CBOK for more information.1
Using Loan Loss Indicators by Loan Type to Sharpen the Evaluation of Banks' Loan Loss Accruals
Authors: Bhat Gauri , Lee Joshua A. , Ryan Stephen G. 
Published: February 2021

SYNOPSIS
Prior research acknowledges that the determinants, timeliness, and economic implications of banks' provisions for loan losses (PLL) vary across loan types. However, the lack of machine-readable data on PLL by loan type has precluded researchers from incorporating loan type into the evaluation of PLL beyond either controlling for or partitioning the sample on crude proxies for loan portfolio composition. We calculate PLL by loan type as the change in the allowance for loan losses by loan type, which we hand collect from Form 10-K filings, plus net charge-offs by loan type, which we obtain from regulatory filings. Using these data, we show that prior findings that banks exercise discretion over PLL to smooth earnings and increase regulatory capital are driven by commercial loans, a thin slice of banks' loan portfolios, and that commonly used measures of PLL timeliness vary substantially across loan types.
JEL Classifications: G21; G28; M41; M48.
The Effect of External Audits: Evidence from Voluntary Audits of Hedge Funds
Authors: Bao Dichu , Choi Jong-Hag , Kang Byoung Uk , Lee Woo-Jong 
Published: February 2021

SYNOPSIS
Using the setting of hedge funds, we document two important merits of external audits. We find that incentive fee rates (i.e., performance-based compensation to fund managers) are higher for audited funds than for unaudited funds. In contrast, management fee rates (i.e., fund-size-based compensation to fund managers) do not differ depending on audit status. We also find some evidence that audited funds attract more capital inflows from investors than unaudited funds do after funds report high performance. Our findings indicate that hedge fund investors appreciate the value of external audits.
Transfer Learning and Textual Analysis of Accounting Disclosures: Applying Big Data Methods to Small(er) Datasets
Authors: Siano Federico , Wysocki Peter 
Published: February 2021

SYNOPSIS
We introduce and apply machine transfer learning methods to analyze accounting disclosures. We use the examples of the new BERT language model and sentiment analysis of quarterly earnings disclosures to demonstrate the key transfer learning concepts of: (1) pre-training on generic “Big Data,” (2) fine-tuning on small accounting datasets, and (3) using a language model that captures context rather than stand-alone words. Overall, we show that this new approach is easy to implement, uses widely available and low-cost computing resources, and has superior performance relative to existing textual analysis tools in accounting. We conclude with suggestions for opportunities to apply transfer learning to address important accounting research questions.
Data Availability: Data are available from the public sources cited in the text.
JEL Classifications: G31; G32; M21; M41.
The Multitasking Audit Environment: The Effect of Alternative Modes of Communication on Team Performance
Authors: Sidgman Juergen , Brown Veena L , Brazel Joseph F. 
Published: February 2021

ABSTRACT
Despite the considerable evidence suggesting multitasking reduces performance, multitasking is unavoidable and pervasive in the audit setting. Members of engagement teams are often required to work on multiple engagements simultaneously and their work on one engagement is frequently interrupted due to the demands of another engagement. In hopes of facilitating multitasking, engagement team communications have extended beyond face-to-face interactions to computer-mediated communication technologies. However, little is known about the performance of multitasking teams under these alternative modes of communication (face-to-face, discussion board, and chatroom). Our study demonstrates that, when multitasking, the performance of audit teams communicating face-to-face is greater than the performance of teams using computer-mediated communication. While we expected enhanced team performance with discussion boards, additional analyses reveal that participants' familiarity with, and preference for, chatroom features (which are similar to texting) may have offset the benefits prior studies have attributed to discussion boards (which are similar to emailing).
PENGARUH PENGGUNAAN MODEL PEMBELAJARAN KOOPERATIF TIPE THINK PAIR SHARE TERHADAP KETERAMPILAN MENULIS TEKS EKSPLANASI SISWA KELAS VIII SMPN 29 PADANG
Authors: Elpha Fressa Pratiwi , Arief Ermawati , Zulfikarni Zulfikarni 
Published: February 2021

ABSTRACT The purpose f this research are (1) To know the students class VIII at SMPN 29 Padang ability to write eksplanation text without using cooperative learning type think pair share. (2) To know the students class VIII at SMPN 29 Padang ability to write explanation text using cooperative learning type think pair share. (3) To analyze the effects of using cooperative learning type think pair share towards students ability to write explanation text class VIII at SMPN 29 Padang. This is qualitative research using quasi experiment. Based on data analysis, using cooperative learning type think pair share affects to students class VIII SMPN 29 Padang ability to write explanation text. Kata kunci: Pengaruh, Model Pembelajaran Kooperatif Tipe Think Pair Share, Menulis Teks Eksplanasi
STRUKTUR DAN UNSUR KEBAHASAAN TEKS DESKRIPSI SISWA KELAS VII SMP NEGERI 30 PADANG
Authors: Lusita Juvira , Emidar Emidar 
Published: February 2021

ABSTRACT This research was conducted to describe the structure and linguistic elements of the description text of class VII students of SMP Negeri 30 Padang. This type of research is qualitative with descriptive method. The data of this study are qualitative data in the form of structure and linguistic elements of the student's description text. The data are analyzed by steps, namely (1) the researcher identifies the general elements contained in the description text, (2) analyzes the essay based on the aspects studied, namely the structure and linguistic elements of the student's description text, (3) the results of the analysis the researcher examined by triangulation informants, (4) make conclusions. Based on the results of the study, two things are summarized as follows. First, in writing the description text the seventh grade students of Padang Public Middle School 30 have used both text structures. The two text structures are identification/general description and description of parts. This is evident from the 40 description texts that have been analyzed, there are 39 complete description texts using identification/general description and part descriptions. Second, in terms of language, the seventh grade students of Padang Public Middle School 30 still have errors. This is evident from the 422 sentences analyzed, there were 281 sentences and the EBI was incorrect. Kata kunci: Struktur Teks, Unsur Kebahasaan, Teks Deskripsi
KORELASI KETERAMPILAN MEMBACA PEMAHAMAN TEKS EKSPLANASI DENGAN KETERAMPILAN MENULIS TEKS EKSPLANASI SISWA KELAS VIII SMP NEGERI 2 BATUSANGKAR
Authors: Putri Sri Rani , Gani Erizal , Hafrison Mohammad 
Published: February 2021

ABSTRACT The purpose of this study is three. First, describe the reading skills of explanatory text understanding of class VIII Batusangkar 2 Middle School. Second, describe the explanatory text writing skills of class VIII Batusangkar 2 Middle School. Third, describing reading correlation understanding explanatory text with explanatory text writing skills of class VIII Batusangkar 2 Middle School. This article was written to describe reading skills in understanding explanatory texts with explanatory text writing skills of class VIII students of SMP N 2 Batusangkar. This type of research is quantitative research using descriptive methods. The research design used is correlational. The population in this study was the eighth grade students of SMPN 2 Batusangkar who were enrolled in the 2017/2018 academic year totaling 245 students. Samples were taken using proportional random sampling. Based on the results of this study, it can be concluded that the correlation between reading skills comprehension of explanatory texts and explanatory text writing skills of class VIII Batusangkar 2 Junior High School with 95% evidence with n-1 degrees of freedom; t-count> t-table (5.55)> (1.68). Therefore, reading skills understanding explanatory texts correlate with explanatory text writing skills. Kata Kunci: Korelasi, Keterampilan Membaca Pemahaman Teks Eksplanasi, Keterampilan Menulis Teks Eksplanasi
PENGARUH PENGGUNAAN TEKNIK THINK TALK WRITE (TTW) TERHADAP KETERAMPILAN MENULIS TEKS FABEL SISWA KELAS VII SMP NEGERI 31 PADANG
Authors: Putri Ranti Dwi , R. Syahrul 
Published: February 2021

ABSTRACT The purpose of this study there are three. First, describe the skills of writing fable text of grade VII students of SMP Negeri 31 Padang before using Think Talk Write (TTW) technique. Second, describe the skills of writing fable text of grade VII students of SMP Negeri 31 Padang after using Think Talk Write (TTW) technique. Third, analyze the influence of Think Talk Write (TTW) technique to the writing skill of fable text of grade VII students of SMP Negeri 31 Padang. Kata Kunci: Pengaruh, Teknik Think Talk Write, Teks Fabel
PENGARUH TEKNIK PEMODELAN TERHADAP KETERAMPILAN MENULIS TEKS PROSEDUR SISWA KELAS VII SMP NEGERI 14 PADANG
Authors: Kartika Rica , Rasyid Yulianti 
Published: February 2021

ABSTRACT The purpose of this research is three. First, describing the procedure of writing the text of a class VII junior high School 14 Padang before using modelling techniques. Second, describing the procedure of writing the text of Class VII in SMP Negeri 14 Padang after using modeling technique. Third, describing the influence of use of modeling techniques to the skill level of writing the text procedures class VII SMP Negeri 14 Padang. This type of research is quantitative research with experimental methods. This research draft is one group Pretests and posttest design. The population in this study is a grade VII student at SMP Negeri 14 Padang enrolled in Lesson 2018/2019. The samples in this study were determined using purposive sampling techniques. This research variable is the skill of writing the procedure text before and after using the modeling technique of class VII SMP Negeri 14 Padang. This research Data is the test score of the text writing procedure before and after using the modeling technique of class VII SMP Negeri 14 Padang. The Data is analyzed with a percentage formula, average count formula, and test-T. The research instrument is a test of work, which is the test of the text of the procedure before and after using the modeling technique. Kata Kunci: Pengaruh, Teknik Pemodelan, Teks Prosedur
KORELASI PENGUASAAN KOSAKATA DENGAN KETERAMPILAN MENULIS TEKS EKSPOSISI SISWA KELAS X SMK NEGERI 2 PADANG
Authors: Frecelya Adryani Fyola , Gani Erizal 
Published: February 2021

ABSTRACT This study has three objectives as follows. First, it describes the level of vocabulary mastery of class X students of SMK Negeri 2 Padang. Second, describe the level of exposition text writing skills of class X students of SMK Negeri 2 Padang. Third, describe the correlation of vocabulary mastery with text writing skills of exposition students of class X SMK Negeri 2 Padang. This type of research is quantitative with descriptive methods. The design of this study is correlational. This study consisted of two variables, namely vocabulary mastery of class X vocational high school students 2 Padang and writing exposition text skills of class X students of vocational high school 2 Padang. The data of this study are the scores on the vocabulary mastery test results and the scores on the exposition text writing skills test results. Data is obtained through two types of tests, namely objective tests to measure vocabulary mastery and performance tests to measure exposition text writing skills. Based on the results of the analysis and discussion, three things are concluded as follows. First, the vocabulary mastery of grade X students of SMK Negeri 2 Padang is in a qualification More Than Enough (72.36). Second, the exposition writing skills of the X grade students of SMK Negeri 2 Padang are in Good qualification (78.68). Third, the mastery of vocabulary correlates with the writing skills of exposition text students of class X SMK Negeri 2 Padang. Thus, for exposition text writing skills, vocabulary mastery is needed. Kata Kunci: korelasi, penguasaan kosakata, keterampilan menulis teks eksposisi
KONTRIBUSI KETERAMPILAN MEMBACA PEMAHAMAN TEKS EKSPOSISI TERHADAP KETERAMPILAN MENULIS TEKS EKSPOSISI SISWA KELAS VIII SMP NEGERI 2 PADANG PANJANG
Authors: Liza Ade Irma , Asri Yasnur 
Published: February 2021

ABSTRACT This article reveals the contribution of skills reading comprehension text exposition to writing skills text description grade students VIII SMP Negeri Padang Panjang 2.. This research type is quantitative descriptive method. The design used in this research is the design contribution. This research population is grade VIII SMP Negeri 2 Padang Panjang are registered on the 12th school year 2018/2019, i.e. as many as 156 students. The sample in this research are determined by proportional random sampling of 25% of the population, i.e. 40 students. Research data is a score test results intermediate reading comprehension text exposition and score the writing skills test result text exposition. The data obtained through two types of tests i.e. objective tests to measure the skills of reading comprehension text exposition and performance tests to measure the skills of writing a text exposition. The results of the research there are three. First, the skills of reading comprehension text exposition grade VIII SMP Negeri Padang Panjang 2 are on good qualifications (B) by the value of the average 79.39. Second, the skills of writing text exposition grade VIII SMP Negeri Padang Panjang 2 are on good qualifications (B) with an average of 80.23. Third, there is a contribution of reading skills in the description of text to the skills of writing exposition texts of class grade VIII SMP Negeri Padang Panjang 2 at 76,39%. Kata kunci: Kontribusi, Keterampilan, Membaca Pemahaman, Menulis, Teks Eksposisi
PENGGUNAAN STRUKTUR DAN UNSUR KEBAHASAAN DALAM TEKS DESKRIPSI SISWA KELAS VII SMP NEGERI 23 PADANG
Authors: Lestari Devi Eva Riana Puji , Tressyalina Tressyalina 
Published: February 2021

ABSTRACTThis type of research is qualitative with descriptive methods. The data of this research are in the form of structure and linguistic elements from students' descriptions. The data source of this research is the description text of Grade VII students of SMP Negeri 23 Padang. The research instrument is the researcher himself. Data collection techniques through documentation study. The data collection technique in this research is the triangulation technique (Cross-Check). Data were analyzed by steps, (1) identifying common elements contained in the description text, (2) analyzing the text based on the aspects studied, namely the structure and linguistic elements of the description text, (3) the results of the analysis from the researcher were re-examined by the informant triangulation, (4) make conclusions. Based on the results of the study, the following three things were concluded. First, the structure of the text consists of the identification and description of parts. Identification / General description In the text description of the eighth grade students of SMP Negeri 23 Padang as a whole have been identified. Of the 35 data that have identification, there are 11 data that combine identification with the Description section. Next, the general description of the student's writing section is detailed. Evident from 35 texts that have a section description structure there are 14 texts whose description section consists of one paragraph and 1 text whose description of the section joins with identification. Second, in terms of language. The basic pattern of sentences that students use most often is SPK, while the sentence that is used most rarely is SPOPel. Third, the pattern of student reasoning that is most widely used is deductive reasoning. Of the 87 paragraphs there are 70 paragraphs using deductive reasoning, 2 paragraphs using inductive reasoning, and 15 paragraphs of incorrect reasoning patterns. Kata kunci:Struktur, Kalimat, Pola Penalaran Teks Deskripsi
KONTRIBUSI PENGUASAAN UNSUR INSTRINSIK TERHADAP KETERAMPILAN MENULIS CERITA PENDEK SISWA KELAS IX SMP NEGERI 20 PADANG
Authors: Azzahra Fatimah , Zulfikarni Zulfikarni 
Published: February 2021

ABSTRACT The purpose of this research is to description of the following. First, describe the mastery level of instrinsik element of grade IX SMP Negeri 20 Padang. Second, describing the skill level of writing short story students in class IX SMP Negeri 20 Padang. Thirdly, it describes the contribution of Instrinsik element mastery to the short story writing skills of class IX SMP Negeri 20 Padang. This type of research is quantitative using a descriptive method with a correlation approach. The population amounted to 285 people and was spread in nine classrooms. This research sample amounted to 57 people. The research Data is a result of the objective test of multiple-choice for an Instrinsik element mastery test consisting of 42 grains. Student short story writing skills Data is obtained by conducting a performance test. The collected Data is analyzed according to the indicators to get student scores and grades. Based on the results of the study, three sympultants were obtained. First, the skills of short story writing students IX SMP Negeri 20 Padang Panjang in general are on the qualification more than enough with an average value of 72.15. Secondly, the mastery of instrinsik element of grade XI SMP Negeri 20 Padang is being qualified more than enough with the average value of 69.76 count. Thirdly, the mastery of language style contributes to the short story writing skills of class IX SMP Negeri 20 Padang by 32.49%, while the rest is influenced by other factors that are not researched in this study. Kata Kunci: Kontribusi, Unsur Instrinsik, Menulis Cerita Pendek
KONTRIBUSI KETERAMPILAN MEMBACA APRESIATIF TEKS FABEL TERHADAP KETERAMPILAN MENULIS TEKS FABEL SISWA KELAS VII SMP NEGERI 30 PADANG
Authors: Putri Melisa , Hafrison Mhd. 
Published: February 2021

ABSTRACT The purpose of this research is three. First, describe the reading skills of the text apresitif fable grade VII SMP Negeri 30 Padang. Second, describing the writing skills of text fable grade VII students SMP Negeri 30 Padang. Thirdly, describing the contribution of fable text apreciprocative reading skills to text writing skills Fable class VII SMP Negeri 30 Padang. This type of research is quantitative by a descriptive method. The design used in this study is design contributions. The population of this study is class VII junior high School 30 Padang registered in the school year 2018/2019, which is as many as 254 students. The samples in this study were determined by proportional random sampling of 20% of the population, which is 56 students. This research Data is in the form of scores of test skills read Fable text appreciative and score test results of text writing fable. The results of this study were three. First, the skill of reading a text apresiative fable grade VII students SMP Negeri 30 Padang is in good qualification (B) with an average value of 74.19. Secondly, the writing skills of text fable grade VII students SMP Negeri 30 Padang are in good qualification (B) with an average of 76.64. Thirdly, there is a contribution of reading skills fable text appreciative to the writing skills of text fable grade VII students SMP Negeri 30 Padang amounted to 51.4%. Kata Kunci: Kontribusi, Keterampilan Membaca Apresiatif, Keterampilan Menulis Teks Fabel