bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Effect of Moral Tax and Tax Compliance on Decision Making Through Gender Perspective: A Case Study of Religious Communities in Magetan District, East Java, Indonesia
Authors: Rahmawati Yunaita , Dwijayanto Arik 
Published: November 2021

Religion-based communities have the potential to have tax morals and tax compliance and knowledge of taxes, then what if tax morals and compliance are reviewed from a gender perspective. The purpose of this study is to analyze the effect of tax morale and tax compliance on decision making through a gender perspective. The type of research approach used is quantitative correlational analysis using the Linear Regression test. Respondents amounted to 100 people who were members of the Yasinan group with the data collection method using a questionnaire. The results of the study indicate that 1) Tax morale and tax compliance have an influence on decision making with the correlation coefficient of the two independent variables being 0.564 and 0.495. The amount of efficiency of tax moral determination and tax compliance on decision-making together is 0.368. The regression line equation is Y = 0.360 + 0365X1 + 0.145X2. 2) Gender does not affect the tax moral and tax compliance variables. 3) Women's tax morale is based on ethics and heart, while men's is based on logic and principles. Men dominate tax responsibilities in the family, however, in terms of financial arrangements for taxes and tax calculation, most of them are dominated by women.

Received: 6 May 2021 / Accepted: 4 September 2021 / Published: 5 November 2021
Covid-19 Impact on Children with Autism Spectrum Disorder and Intellectual Disability: Study in Saudi Arabia
Authors: Athbah Saad Yahya 
Published: November 2021

This study investigated the impact of COVID-19 on children with autism spectrum disorder and intellectually disabled children from a parent's point of view and statistically significant differences between the responses of parents of children with disabilities about the impacts of the COVID-19 attributed to the child’s sex (male/female), the type of the child’s disability (autism/intellectual disability), the parents’ education level (intermediate or lower/above intermediate). The study used the quantitative approach and used a questionnaire applied to a sample of (217) parents of children with autism spectrum disorder and intellectually disabled children in Jeddah who are registered in governmental and private centers and institutes of the Ministry of Education and the Ministry of Social Affairs. The results of the study showed that the impact of COVID-19 on children with autism spectrum disorder and intellectually disabled children had a high degree. Also, the results showed that there are no statistically significant differences between the responses of parents of children with disabilities about the impacts of the COVID-19 attributed to the child’s sex, the type of the child’s disability, the parents’ education level. The study recommends Involve parents of children with disabilities during rerehabilitation sessions for their children so that they can train their children in desired behaviors in light of some crises such as the Corona pandemic.

Received: 4 August 2021 / Accepted: 23 September 2021 / Published: 5 November 2021
Innovation in Higher Education Management and Leadership
Authors: Sauphayana Siriphong 
Published: November 2021

Innovation in higher education management and leadership has experienced a continuous increase in demand, worldwide. The emergence of global events, such as the COVID-19 pandemic, has accelerated the adoption and implementation of this innovation. Furthermore, technological advancement can be attributed to changes in educational management and leadership. The use of business models, theories, and methods such as the Education Management Information System (EMIS) has improved the collection, analysis, interpretation, storage, and retrieval of data to increase how they make well-informed decisions. Therefore, the strategies employed in higher education management and leadership have undergone many changes and updates. However, further research is required to ensure that best practices, evidence, and data-driven methods are used to improve staff/follower satisfaction and high performance of students and teachers in higher education institutions. This study explores the impact of innovation on management and leadership in higher education institutions. Findings from several countries show a strong positive correlation between increase in innovation and better educational management and leadership. Additionally, openness to change and happiness of stakeholders in higher education institutions increases when leaders and educational management are trained through conferences and benchmarking activities. Hence, using emerging technology and openness to change through education, awareness creation, and training, the level of innovation in universities and other higher education institutions increases, which in turn promotes performance and productivity.

Received: 11 August 2021 / Accepted: 3 October 2021 / Published: 5 November 2021
Shaping Students’ Character through Edutainment Strategies
Authors: Ningsih Tutuk , Ma’rufah Desi Wijayanti , Hermawan Risdianto , Sholehuddin M. Sugeng , Fatimah Siti 
Published: November 2021

This study aims to describe and to analyze how creative school shapes the character of students through edutainment strategies. Character building is very important so the school need to design the curricula to develop students’ character. Creative schools can use edutainment strategies to shape students' character, which provide enjoyable learning process. This qualitative-descriptive study used interviews, observation, and documentation for collecting the data which are analyzed qualitatively. The results show that the school as a creative school with edutainment-based character building, designed innovative ideas involving various activities namely, 1) Tilawah and Tahfidz (recitation and memorization of) Qur'an that formed character of religious and likes to read; 2) multiple language program that built friendly, communicative, responsible, and disciplined students; 3) computer education that developed creative and curious; 4) outdoor learning that included the character values: responsible and care for the environment; 5) leadership and entrepreneurship that resulted the students to be responsible, independent, disciplined, socially caring, and honest; 6) inviting native speakers that created the character of friendly and communicative.

Received: 7 July 2021 / Accepted: 17 September 2021 / Published: 5 November 2021
Student’s Literacy on Green Accounting Concept and its Challenges Ahead
Authors: Iskandar . , Setiawati Ledy , Diyanti Ferry , Sari Dhina Mustika 
Published: November 2021

Accounting students are required to conceive how to arrange a sustainability report and conceive it concept. The aims of this study are to interpret student’s literacy on defining green accounting and find out the challenge on improving it. This qualitative study was conducted in interpretive paradigm using phenomenological approach. The analysis unit are the higher education institution which have accounting bachelor degree program in East Kalimantan. The interpretation of student’s literacy was define based on their conceive to green accounting concept which involve the qualitative characteristic information generated, the principles underlying of green accounting, and the components of green accounting report. This research finds out that the accounting student’s literacy on green accounting were divided in three results; (1) high literacy in defining qualitative characteristic information generated, (2) low literacy in defining the principles underlying of green accounting, and (3) awful literacy in defining the components of green accounting report. There are still lack of understanding in defining some green accounting concept, it caused by; (1) student’s lack of interest and curiosity to explore this concept inclusively, (2) some higher education institution have not provide a specific subject in learning it, (3) the lack of student’s research in exploring some themes related to green accounting. This study implies accounting bachelor degree program to have several curriculum evolvements to improve it. Inclusive interpretations are crucial to describe the literacy of green accounting concept in higher education institutions including lecture’s literacy on it, meanwhile this study have focused on student’s literacy only.

Received: 8 February 2021 / Accepted: 18 September 2021 / Published: 5 November 2021
Role of Entrepreneurial Cultural Support and Locus of Control as Predictors of Entereprenurial Intuition among Private University Students
Authors: Kehinde Ojewumi Aderemi 
Published: November 2021

The study examined the predictive role of entrepreneurial cultural support (ECS) and locus of control (LOC) on entrepreneurial intuition (EI). This was to identify factors that predict EI among undergraduates’ of a private university, in Osun state, Nigeria. The study adopted a descriptive research design. For the study, primary data was used while the population of the study consisted of final year undergraduate students’. A purposive sampling technique was used to select 362 students. Their age ranged from 16 to 30 years with a mean age of 21.43 years, SD (2.65). Four standardized psychological scales were used in the study. These were entrepreneurial intuition, ECS and LOC scale. Data collected were analysed using zero order correlation and multiple regression. The result shows a significant positive relationship between ECS and entrepreneurial intuition [r (360) = 0.76, p<.01]. There was also significant positive relationship between LOC and entrepreneurial intuition [r (360) = 0.58, p<.01. The study concluded that there was predictive role ECS and LOC on entrepreneurial intuition among undergraduates. It is therefore recommended that trained psychologists should develop psychological intervention programmes which should be tailored toward improving ECS and LOC which invariably can help improve and enhance EI among undergraduates.

Received: 23 August 2021 / Accepted: 25 October 2021 / Published: 5 November 2021
Contribution of Regional Power Pools for Energy Security in Africa: Empirical Evidence from the Eastern and Southern African Regions
Authors: Tefera Zerubabel G. , Nzomo Maria 
Published: November 2021

Despite the considerable energy problem in Africa, it is not clear how the proliferation of regional power pool (RPPs), as the most feasible solution, address the problem by fostering energy cooperation. The main research objective was to analyse and compare the role of RPPs, particularly the Eastern and Southern African power pools (EAPP and SAPP), in fostering energy cooperation and addressing energy security in their respective sub-regions. The study employed a mixed research design. The study targeted 100 leaders and senior experts from the EAPP, SAPP, regional economic communities, financial institutions, scholars, the African Union (AU), and the United Nations. Qualitative data were analysed thematically, while quantitative data was analysed via descriptive and inferential analysis. Simple linear regression models were used to test the hypotheses. From the finding, in Eastern Africa, weak power pool arrangement, EAPP, has contributed significantly to the prevailing energy insecurity ( =.345, p<.05); on the other hand, strong regional power pool in Southern Africa, SAPP, significantly contributes to energy security ( =.323, p< .05), thus depicting that strong RPP is a key predictor of energy security in the region. Based on the findings, the study concludes that the institutionalised attempt to energy security in Africa can address most of Africa’s energy security challenges. However, Africa must embrace the role of these energy security institutions by pursuing a deliberate policy to strengthen them so that its overall integration project, as stipulated in the African Union Agenda 2063, can be materialised.

Received: 12 August 2021 / Accepted: 13 October 2021 / Published: 5 November 2021
Emerging Dynamics in Tourism Industry Workforce Mobility in Southern Cross River State, Nigeria
Authors: Akeh Linus Beba 
Published: November 2021

The challenge of brain drain/workforce mobility/out-migration in tourism and hospitality industry workforce is a rising phenomenon. The study investigated the factors responsible for the emerging dynamics in tourism industry workforce mobility in Southern Cross River, Nigeria. Data was generated through the administration of structured questionnaire and oral interviews on the staff and workforce of tourism industry. The results revealed that on aggregate, a total of 63.50% workers had intentions to migrate from their job while 36.50% workers had no intention to migrate from their current job. Further findings revealed that low remuneration, unfavourable working hours, stress, lack of career prospects, lack of job security, unsatisfactory working conditions, health risk, and challenge of job matching were among the reasons for job out-migration among the industry workforce. The study recommended that both public and private sectors should create enabling tourism work-environment for retention of tourism employees.

Received: 14 August 2021 / Accepted: 2 October 2021 / Published: 5 November 2021
Load-shedding and the Declining Energy Availability Factor: A Case Study of a South African Power Station
Authors: Kock Z. , Govender Krishna K. 
Published: November 2021

Through a mixed methods study, which included a survey among a stratified sample of 70 employees and interviews with 11 managers, this paper reports on the factors which led to a decline in power generation by Eskom’s Camden Power Station. The impact of the declining energy available factor (EAF) was significant, primarily on economic activities, employment, revenue loss due to load-shedding, and corporate social responsibility. The main causes of the declining EAF included leadership instability, financial constraints, inadequate plant maintenance, process-related challenges, bottle necks in the procurement of replacement parts, poor quality spare parts, high staff turnover, poor employee morale, poor workmanship and poor quality coal.It is recommended that funding for EAF related projects be prioritized, the performance of the acting managers needs to closely managed, sources of coal be streamlined, the training of quality control personnel and contract supervisors be improved and staff morale be urgently addressed.

Received: 7 September 2021 / Accepted: 7 October 2021 / Published: 5 November 2021
Saturation Number of $tK_{l,l,l}$ in the Complete Tripartite Graph
Authors: He Zhen , Lu Mei 
Published: November 2021

For fixed graphs $F$ and $H$, a graph $G\subseteq F$ is $H$-saturated if there is no copy of $H$ in $G$, but for any edge $e\in E(F)\setminus E(G)$, there is a copy of $H$ in $G+e$. The saturation number of $H$ in $F$, denoted $sat(F,H)$, is the minimum number of edges in an $H$-saturated subgraph of $F$. In this paper, we study saturation numbers of $tK_{l,l,l}$ in complete tripartite graph $K_{n_1,n_2,n_3}$. For $t\ge 1$, $l\ge 1$ and $n_1,n_2$ and $n_3$ sufficiently large, we determine $sat(K_{n_1,n_2,n_3},tK_{l,l,l})$ exactly.
Dynamical Analysis of the Dark Matter and Central Black Hole Mass in the Dwarf Spheroidal Leo I
Authors: Bustamante-Rosell M. J. , Noyola Eva , Gebhardt Karl , Fabricius Maximilian H. , Mazzalay Ximena , Thomas Jens , Zeimann Greg 
Published: November 2021

Abstract
We measure the central kinematics for the dwarf spheroidal galaxy Leo I using integrated-light measurements and previously published data. We find a steady rise in the velocity dispersion from 300″ into the center. The integrated-light kinematics provide a velocity dispersion of 11.76 ± 0.66 km s−1 inside 75″. After applying appropriate corrections to crowding in the central regions, we achieve consistent velocity dispersion values using velocities from individual stars. Crowding corrections need to be applied when targeting individual stars in high-density stellar environments. From integrated light, we measure the surface brightness profile and find a shallow cusp toward the center. Axisymmetric, orbit-based models measure the stellar mass-to-light ratio, black hole mass, and parameters for a dark matter halo. At large radii it is important to consider possible tidal effects from the Milky Way, so we include a variety of assumptions regarding the tidal radius. For every set of assumptions, models require a central black hole consistent with a mass (3.3 ± 2) × 106
M
⊙. The no-black-hole case for any of our assumptions is excluded at over 95% significance, with 6.4 < Δχ
2 < 14. A black hole of this mass would have significant effects on dwarf galaxy formation and evolution. The dark halo parameters are heavily affected by the assumptions for the tidal radii, with the circular velocity only constrained to be above 30 km s−1. Reasonable assumptions for the tidal radius result in stellar orbits consistent with an isotropic distribution in the velocities. These more realistic models have little need for a dark matter halo.
Testing the Strong Equivalence Principle. II. Relating the External Field Effect in Galaxy Rotation Curves to the Large-scale Structure of the Universe
Authors: Chae Kyu-Hyun , Desmond Harry , Lelli Federico , McGaugh Stacy S. , Schombert James M. 
Published: November 2021

Abstract
Theories of modified gravity generically violate the strong equivalence principle, so that the internal dynamics of a self-gravitating system in freefall depends on the strength of the external gravitational field (the external field effect). We fit rotation curves (RCs) from the SPARC database with a model inspired by Milgromian dynamics (MOND), which relates the outer shape of an RC to the external Newtonian field from the large-scale baryonic matter distribution through a dimensionless parameter e
N. We obtain a > 4σ statistical detection of the external field effect (i.e. e
N > 0 on average), confirming previous results. We then locate the SPARC galaxies in the cosmic web of the nearby universe and find a striking contrast in the fitted e
N values for galaxies in underdense versus overdense regions. Galaxies in an underdense region between 22 and 45 Mpc from the celestial axis in the northern sky have RC fits consistent with e
N ≃ 0, while those in overdense regions adjacent to the CfA2 Great Wall and the Perseus−Pisces Supercluster return e
N that are a factor of two larger than the median for SPARC galaxies. We also calculate independent estimates of e
N from galaxy survey data and find that they agree with the e
N inferred from the RCs within the uncertainties, the chief uncertainty being the spatial distribution of baryons not contained in galaxies or clusters.
Investigation of the Physical Origin of Overionized Recombining Plasma in the Supernova Remnant IC 443 with XMM-Newton
Authors: Okon Hiromichi , Tanaka Takaaki , Uchida Hiroyuki , Tsuru Takeshi Go , Seta Masumichi , Kokusho Takuma , Smith Randall K. 
Published: November 2021

Abstract
The physical origin of the overionized recombining plasmas (RPs) in supernova remnants (SNRs) has been attracting attention because its understanding provides new insight into SNR evolution. However, the process of the overionization, although it has been discussed in some RP-SNRs, is not yet fully understood. Here, we report on spatially resolved spectroscopy of X-ray emission from IC 443 with XMM-Newton. We find that RPs in regions interacting with dense molecular clouds tend to have lower electron temperature and lower recombination timescale. These tendencies indicate that RPs in these regions are cooler and more strongly overionized, which is naturally interpreted as a result of rapid cooling by the molecular clouds via thermal conduction. Our result on IC 443 is similar to that on W44 showing evidence for thermal conduction as the origin of RPs at least in older remnants. We suggest that evaporation of clumpy gas embedded in a hot plasma rapidly cools the plasma as was also found in the W44 case. We also discuss if ionization by protons accelerated in IC 443 is responsible for RPs. Based on the energetics of particle acceleration, we conclude that the proton bombardment is unlikely to explain the observed properties of RPs.
Hα Reverberation Mapping of the Intermediate-mass Active Galactic Nucleus in NGC 4395
Authors: Cho Hojin , Woo Jong-Hak , Treu Tommaso , Williams Peter R. , Armen Stephen F. , Barth Aaron J. , Bennert Vardha N. , Cho Wanjin , Filippenko Alexei V. , Gallo Elena , Geum Jaehyuk , González-Buitrago Diego , Gültekin Kayhan , Hodges-Kluck Edmund , Horst John C. , Hwang Seong Hyeon , Kang Wonseok , Kim Minjin , Kim Taewoo , Leonard Douglas C. , Malkan Matthew A. , Remigio Raymond P. , Sand David J. , Shin Jaejin , Son Donghoon , Sung Hyun-il , U Vivian 
Published: November 2021

Abstract
We present the results of a high-cadence spectroscopic and imaging monitoring campaign of the active galactic nucleus (AGN) of NGC 4395. High signal-to-noise-ratio spectra were obtained at the Gemini-N 8 m telescope using the GMOS integral field spectrograph (IFS) on 2019 March 7 and at the Keck I 10 m telescope using the Low-Resolution Imaging Spectrometer with slit masks on 2019 March 3 and April 2. Photometric data were obtained with a number of 1 m-class telescopes during the same nights. The narrow-line region (NLR) is spatially resolved; therefore, its variable contributions to the slit spectra make the standard procedure of relative flux calibration impractical. We demonstrate that spatially resolved data from the IFS can be effectively used to correct the slit-mask spectral light curves. While we obtained no reliable lag owing to the lack of a strong variability pattern in the light curves, we constrain the broad-line time lag to be less than 3 hr, consistent with the photometric lag of ∼80 minutes reported by Woo et al. By exploiting the high-quality spectra, we measure the second moment of the broad component of the Hα emission line to be 586 ± 19 km s−1, superseding the lower value reported by Woo et al. Combining the revised line dispersion and the photometric time lag, we update the black hole mass to (1.7 ± 0.3) × 104
M
⊙.
Fermi-GBM Observations of GRB 210812A: Signatures of a Million Solar Mass Gravitational Lens
Authors: Veres P. , Bhat N. , Fraija N. , Lesage S. 
Published: November 2021

Abstract
Observing gravitationally lensed objects in the time domain is difficult, and well-observed time-varying sources are rare. Lensed gamma-ray bursts (GRBs) offer improved timing precision for this class of objects, complementing observations of quasars and supernovae. The rate of lensed GRBs is highly uncertain, approximately one in 1000. The Gamma-ray Burst Monitor on board the Fermi Gamma-ray Space Telescope has observed more than 3000 GRBs, making it an ideal instrument to uncover lensed bursts. Here we present observations of GRB 210812A showing two emission episodes, separated by 33.3 s and with a flux ratio of about 4.5. An exhaustive temporal and spectral analysis shows that the two emission episodes have the same pulse and spectral shape, which poses challenges to GRB models. We report multiple lines of evidence for a gravitational lens origin. In particular, modeling the lightcurve using nested sampling, we uncover strong evidence in favor of the lensing scenario. Assuming a point-mass lens, the mass of the lensing object is about 1 million solar masses. High-resolution radio imaging is needed for future lens candidates to derive tighter constraints.