bluuebunny/crossref_metadata_2025_split huggingface dataset:
Enriching the Theory of Factor Pricing and Income Distribution in Islamic Perspective
Authors: Dariah AtihRohaeti , Sundaya Yuhka , Malik Zaini Abdul 
Published: February 2019

The paper aims to elaborate the theory of factor pricing and income distribution in Islamic perspective. We place Sadeqs thought as the benchmark and expand it. Using calculus differential, we construct factor pricing and income distribution under mudharabah scheme, which can describe the behavior of producer (mudhaarib) in making decision on business operation appropriately. The paper can prove mathematically that when Islamic principles are internalized, income distribution becomes more equal. This is expressed in parameters s, 1-s, and 1/1-s, as a share of profit goes to capital owner (shahibulmaal), entrepreneur (mudhaarib) and worker, respectively. The paper also proposes that wage level will be determined not only by perception or the mind set of capital owners and workers on the value of their assets, but also the standing moral of entrepreneurs and capital owners.
The Mainspring and Recruiting Mechanism of the Egyptian Muslim Brotherhood under Authoritarian Regimes
Authors: Mkouboi Mohamed Chami 
Published: February 2019

To understand the Egyptian Muslim Brotherhood's mobilization phenomenon, the readers should look at different angles. Those angles are divided into two categories: the first category is based on macro-analysis, while the second is based on micro-analysis. The Macro-analysis is defined by the historical explanations based on the political or sociological explanations. The microanalysis in this paper presents the different mechanisms pursued by the experienced members of the Egyptian Muslim Brotherhood. those stages are well studied and evaluated by the Organization
Which Is More Challenging? To Be An Alzheimers Patient, Or To Be A Caregiver For One
Authors: Sarikaya Suna , Toprak Musa 
Published: February 2019

The behavioral and psychological symptoms of Alzheimer's disease impose a significant burden on the patients family and caregiver.
Objectives: The purpose of this study was to assess the health of individuals who care for Alzheimers patients by using the World Health Organization Quality of Life Questionnaire (WHOQoL-Bref) and the Caregiver Stress Scale, and also to evaluate the relationship between the health and demographic data of these caregivers.
La Galicia moderna: revistas ilustradas (1916-1936)
Authors: Carballo-Calero Ramos María Victoria 
Published: February 2019

En la moderna ciudad de A Coruña se publica, en 1920, el primer número de la revista Vida, y en 1922 aparecen Gráfica y Luz, dirigida por Juan Marín Felipe. En las páginas de Luz se inicia Julio J. Casal, futuro director de Alfar, y publica sus primeros textos Angel Ferrant. Luis Huici, Francisco Miguel o Ramón Núnez Carnicer optan por el cubofuturismo y el ultraísmo plástico. La lucense Ronsel, dirigida por Evaristo Correa Calderón, compartió con Alfar tres de sus ilustradores: Cebreiro, Barradas y Norah Borges, a los que hay que añadir: Anxel Johan, Alberto, Luis Lacasa, Benjamín Palencia. Nos, Alliorada, Resol, Cristal, Yunque, Urriversitarios, son otras revistas gallegas de los años veinte y treinta.
Reconfigurations of the classical hero in the digital age: Aaron Sorkin’s The Social Network and Steve Jobs.
Authors: Frago Marta 
Published: February 2019

The movies The Social Network (David Fincher, 2010) and Steve Jobs (Danny Boyle, 2015) are biographies of two outstanding figures in the digital revolution: the young multimillionaire Mark Zuckerberg, Facebook co-founder and CEO, and the famous co-founder and executive chairman of Apple, Steve Jobs. Written by the renowned screenwriter Aaron Sorkin, what these two movies have in common is that they present different orders or layers of meaning, allowing us to see beyond the life of the protagonists in the interpretation. Sorkin, in both stories, delves deeply into the psychological characteristics of the geniuses. In addition, in both cases, he creates a dramatic character, which can be identified with archetypes and familiar figures from western narrative, the tragic hero and the narcissist. But additionally, he shows these characters as icons of our times and through them presents a reflection on nowadays and the impact the digital revolution has had in the last few decades.
ENSEÑANZA-APRENDIZAJE EN LA CLASE DE EDUCACIÓN FÍSICA
Authors: García Peña M.A. 
Published: February 2019

Analizar y comprender los componentes del proceso de enseñanza-aprendizaje (E-A) en la clase de Educación Física realizada entre docentes y escolares de una institución educativa de Medellín, es la intención de esta investigación cualitativa y con el enfoque etnográfico particularista, permitió evidenciar a través de las voces de los participantes sus percepciones sobre el tema en cuestión. La información obtenida se recolecto a través de las técnicas investigativas tales como: Observación participante, entrevistas y talleres. El análisis se realizó bajo codificación abierta y axial, en la categoría de la metodología del proceso (E-A). Como resultado de la indagación, quedo claro que en la clase de Educación Física se concreta el quehacer docente, entendido como una integralidad entre saberes y vivencias, donde el quehacer debe tener: un inicio -la planeación, un desarrollo- las estrategias de enseñanza aprendizaje y un final- la evaluación.Los momentos y espacios para la planeación deberían ser de acuerdo a los objetivos y necesidades de los escolares establecidos en un diseño curricular, durante el desarrollo de la clase el docente debe tener claro los objetivos planeados, cuales debería ser sus herramientas metodológicas para la orientación adecuada y pertinente de la asignatura, y para finalizar el proceso formativo, es pertinente clarificar los elementos desarrollados en la sesión que serán valorados al finalizar cada encuentro, que sirven de insumos para el momento evaluativo.Los hallazgos en este trabajo dan cuenta de visiones parcializadas durante la construcción de la planeación como su ejecución, así mismo de las diferentes formas de evaluar los procesos, lo que deja entrever una nueva indagación hacia el desarrollo metodológico de la enseñanza.
El falso amanecer: un informe y una hipótesis urgentes sobre la recepción de Naguib Mahfuz en castellano
Authors: Peña Martín Salvador 
Published: February 2019

La concesión, en 1998, del Premio Nóbel de Literatura a Naguib Mahfuz ha desencadenado un proceso de recepción sin precedentes para la literatura árabe contemporánea y el castellano. El número de obras traducidas, que muchas hayan sido publicadas por editoriales poderosas o de prestigio, su repercusión en la prensa diaria o el hecho de que dos novelas hayan dado lugar a sendas adaptaciones cinematográficas (muy reconocidas) en México; todo eso parece estar en disonancia con el bajo nivel de calidad de muchas de las traducciones realizadas y con el trato crítico especializado de que ha sido objeto la obra de Mahfuz (incomprensión, menosprecio, instrumentalización para otros fines).Después de inducir una norma de traducción (con vigencia para los consumidores de literatura traducida) y ensayar un procedimiento de clasificación de desajustes en la traducción, proponemos para explicar la disonancia antedicha la hipótesis de que Mahfuz es un tratadista del agotamiento de la modernidad.
Waterborne Phytophthora Species Occurrence and Diversity in the Valley of the Rák Brook
Authors: Sárándi-Kovács Judit , Szabó Ilona , Lakatos Ferenc 
Published: February 2019

Abstract
This paper reports on a two-year monitoring of Phytophthora species occurring in the catchment area of the Rák Brook near Sopron. P. gonapodyides, P. lacustris, P. plurivora and P. pseudosyringae were found in the course of surveys completed in the vegetation period of 2011 and 2012. Diversity profiles and cluster analysis were calculated in order to compare the Phytophthora communities detected at different sites and times. Seasonal differences were observed in the species compositions. Temperature data and basic hydrological parameters were found to determine the presence or absence of waterborne Phytophthora species in the catchment area of the Rák Brook. Pathogenicity of the Phytophthora species discovered was confirmed and evaluated against sessile oak seedlings.
Application of Probabilistic Inference in Defining Impact of the General Government Sector’s Size on the Economy and Determining the Size of the Sector by the Economy in the EU
Authors: Mroczek Teresa , Skica Tomasz , Rodzinka Jacek 
Published: February 2019

Abstract
The article’s objective is to apply probabilistic inference in determination of the impact of the size of the general government sector on the economy and the impact of the economy on the size of the sector in EU Member States. The research indicated that 4 of 13 variables describing the size of the general government sector have a significant impact on the economic parameters and determined their value and that impact of the economy on the general government sector is significantly more identified than determination of the economy by the sector size.
Terminal Value Calculation in DCF Valuation Models: An Empirical Verification
Authors: Behr Adam , Mielcarz Paweł , Osiichuk Dmytro 
Published: February 2019

Abstract
The paper presents an empirical verification of the main assumptions underlying the calculation of terminal value in DCF valuation models. The test results suggest that the volatility of free cash flows and the dynamism of the operating environment do not allow us to make a reliable long-term forecast of value creation potential of the public companies in Poland. Regardless of their organic growth phase, the overwhelming majority of the sampled firms are evidenced to exhibit extreme year-on-year fluctuations of sales, investments and cash flows over the short- and medium-term observation windows. The variability of operating results and the probabilistic nature of company-level fundamentals may preclude the possibility of constructing a reliable cash flow forecast for the purposes of a DCF valuation. This methodological issue appears to pose a particular challenge during the calculation of terminal value, which is heavily dependent on highly subjective and uncertain steady-state fundamentals. Therefore, the predictive power of the deterministic DCF models may be reduced to a snapshot of the current market sentiment regarding a particular stock. The paper postulates that a further discussion on the tenets of terminal value calculation may be necessary in order to overcome the existing flaws and increase the accuracy of valuation models. We contribute to this discussion by outlining the principal methodological and theoretical issues which challenge the practicing valuators at the stage of terminal value calculation. Our conclusions may help to shed light on the problems of market short-termism, and high inconstancy of investment recommendations.
Internal Audit Tool for Minimizing the Risk of Fraud
Authors: Klamut Elżbieta 
Published: February 2019

Abstract
The purpose of the article is to analyze the relevance of the audit in minimizing the risk of fraud. The methodology of the research: literature analysis, internal audit research and questionnaires for the selected group of companies were carried out for the purpose of the article. The result: internal audit of micro-enterprises is implemented sporadically, so it is difficult to talk about its effectiveness, while in other entities it fulfills its role, provided it is properly carried out, which means while maintaining its independence and impartiality.
Informed Consent and Euthanasia: An International Human Rights Perspective
Authors: McKenney Jessica 
Published: February 2019

Abstract
This Paper addresses the right to informed consent regarding euthanasia using international conventions and, to a lesser extent, national laws and policies. Spe­cifically, The United States, Belgium and the Netherlands will be examined. The Paper specifically discusses legal capacity, the right to consent and the right to information. Three stories are used to argue the importance of implementing effective safeguards for these rights and notes that these safeguards are necessary regardless of whether or not euthanasia is legalized in a state. This Paper also argues that patients should not be offered euthanasia for mental illnesses. The ethical debate surrounding whether euthanasia should be permitted generally is not discussed.
Criminal Responsibility and the System of Sanctioning Juvenile Offenders in the Czech Republic and Hungary
Authors: Coufalová Bronislava 
Published: February 2019

Abstract
The criminal responsibility and the system of sanctioning juvenile offenders is one of fundamental criminal law issues. Individuals who start a criminal career early on are usually not easy to reintegrate into normal life. That is one reason why it is neces­sary to discuss the problem of juvenile justice in depth. The legal literature in the Czech Republic is devoted to this topic on a large scale, however Hungarian legislation has not yet been analysed fo purposes of comparation. The Czech Republic and Hungary fall under the United Nations categorization to Eastern Europe and therefore certain similar features can be assumed. On the other hand any identified differences may be the basis for future changes of the legislation.
Correlation of fgf23 and balp with bone mineral density in hemodialysis patients
Authors: Bouksila Mouna , Mrad Mehdi , Kaabachi Wajih , Kalai Eya , Smaoui Wided , Rekik Sonia , Krir Asma , Issaoui Nesrine , Hamzaoui Kamel , Sahli Hela , Kateb Elhem Cheour El , Zouaghi Mohammed Karim , Bahlous Afef 
Published: February 2019

SummaryBackgroundChronic kidney disease (CKD) is associated with numerous complications such as bone mineral disorder. The aim of our study was to analyze the correlation of bone turnover markers with Bone Mineral Density (BMD) measurements in Tunisian end stage renal diseases (ESRD) patients.MethodsThis study included 100 ESRD Tunisian patients. Their estimated glomerular filtration rate (eGFR) was < 15 mL × min-1× (1.73 m2)-1, which requires hemodialysis. Bone-specific alkaline phosphatase (BALP) serum concentration was determined with a chemiluminescence immunoassay. Fibroblast Growth Factor 23 (FGF23) serum was assessed by Enzyme-Linked Immunosorbent Assay method. The serum levels of 25-Hydroxyvitamin D (25(OH)D), intact parathyroid hormone (iPTH) and Beta cross-laps (CTX) was measured by Electrochemiluminescence Technology. DEXA (dual-energy x-ray absorptiometry) technique was used to evaluate BMD.ResultsWe observed a statistically significant negative correlation between BALP levels and total body BMD (r = -0.268; P = 0.015) particularly in femoral neck (FN) (r = -0.219; P = 0.037). BALP concentrations were negatively associated with total BMD especially in FN for patients with BMI < 30, FGF23 concentrations were also negatively correlated with BMD in lumbar spine site (LS) (r = -0.209; P = 0.046). For osteopenic patients we found an inverse correlation between 25(OH)D concentrations and BMD in LS position (r = -0.336; P = 0.038). In men group, we have also found a negative correlation between iPTH and total BMD (r = -0.326; P = 0.015). However we found a positive correlation between calcium expression and BMD in LS site (r = 0.270; P = 0.031).ConclusionsFGF23 and BALP can predict bone loss in ESRD through their strong correlation with BMD in LS and FN sites respectively.
Kualitas Daging Sapi Bali dan Daging Wagyu yang Disimpan pada Suhu Dingin
Authors: Agustina Kadek Karang , Sembiring Sonia Dewi Citra , Suada I Ketut 
Published: February 2019

Penelitian ini bertujuan untuk mengetahui kualitas daging sapi lokal dan daging sapi impor. Contohnya daging sapi bali yang merupakan sapi lokal dan daging Wagyu yang merupakan daging sapi impor. Parameter yang digunakan dalam menentukan kualitas daging tersebut meliputi pH, Kadar Air, Daya Ikat Air (DIA) dan Tekstur. Untuk mempertahankan kualitas daging, alternatif yang biasa digunakan adalah penyimpanan daging pada suhu dingin. Penelitian ini diharapkan dapat memberikan informasi tentang daging Wagyu dan daging sapi bali pada penyimpanan suhu dingin 40C dalam jangka waktu selama 0-5 hari. Hasil penelitian menunjukkan bahwa nilai pH daging Wagyu yaitu (5,50) nyata (P<0,05) lebih rendah dari daging sapi bali (5,60) sedangkan rata-rata kadar air daging Wagyu yaitu (57,72%) nyata (P<0,05) lebih rendah dari daging sapi bali (74,59%), dan rata-rata daya ikat air daging Wagyu yaitu (61,11%) nyata (P<0,05) lebih rendah dari daging sapi bali (64,36%). Demikian pula nilai rata-rata tekstur daging Wagyu yaitu (3,3) nyata (P<0,05) lebih tinggi dari daging sapi bali (2,1). Selama penyimpanan di suhu dingin 40C terjadi kenaikan nilai pH, penurunan kadar air, daya ikat air, dan tekstur daging sapi bali maupun daging Wagyu.
Oportunistik Incumbent dalam Penganggaran Pendapatan dan Belanja pada Pemilihan Kepala Daerah Serentak Tahun 2017
Authors: Ariyanto Dodik , Dewi Ayu Aryista 
Published: February 2019

This study aims to examine the effects of incumbent opportunistic behavior on budget compilation related to the simultaneous election of regional heads (pemilukada) in regencies, cities, and provinces in Indonesia in 2017. In addition, the study also examines differences in incumbent opportunistic behavior when preparing budgets for elected incumbent heads compared with those who did not get elected as well as differences in incumbent opportunistic behavior a year prior to and during the simultaneous elections. The research population comprises all regencies, cities, and provinces in Indonesia. The sampling method used for this study was purposive sampling. Data were analyzed using multiple linear regression and different types of t-Tests. The results of the analysis showed that PAD and SiLPA had an effect on the incumbent opportunism behavior and DAK had no effect on incumbent opportunism behavior. The results of different t-Tests revealed differences in incumbent opportunistic behaviors of winners and losers as well as differences in incumbent opportunistic behavior in the budgeting year prior to and during the post-conflict simultaneous local elections held in 2017.
Keywords: incumbent opportunistic behavior, post-conflict local elections, regional income and expenditure budget.
Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Manajemen Laba Sebagai Variabel Moderasi
Authors: Sabatini Kalvarina , Sudana I Putu 
Published: February 2019

The study aims to determine the effect of Corporate Social Responsibility disclosure on firm value and to determine earnings management moderate the effect of Corporate Social Responsibility disclosure on firm value. Agency theory used in this research as the grand theory. The population in this study are companies listed in the Business Index 27 in 2014–2016, which are listed on Indonesia Stock Exchange. Sample in this study was taken using purposive sampling technique. The analysis technique used in this study is moderated regression analysis technique. The results show that Corporate Social Responsibility has negative and significant effect on firm value. In addition earnings management has no significant effect on Corporate Social Responsibility disclosure on firm value. Theoretical implication shows that these results are in line with the signaling theory but contradictory with agency theory. On the other hand, practical implications of this research can be taken into consideration for potential investors and investors in making decisions by looking at CSR information which disclosed by the company.
Keywords: CSR, earnings management, firm value
The Effect Of Greenhouse Gas Emissions Disclosure And Environmental Performance On Firm Value: Indonesia Evidence
Authors: Gabrielle Gabrielle , Toly Agus Arianto 
Published: February 2019

This study aimed to investigates the effect of greenhouse gas emissions disclosure and environmental performance on firm value. The samples were companies participating in the Performance Rating Assessment Programme on Environment Management (PROPER/Program Penilaian Peringkat Kinerja Perusahaan) of the Ministry of Environment Republic of Indonesia that are listed in the Indonesia Stock Exchange (BEI) 2014-2017 period. The data used were secondary data from annual reports and/or sustainability reports. This study uses moderated regression analysis with panel data processed by using EViews. The results of this research found that greenhouse gas emissions disclosure and environmental performance have a positive effect on firm value. Environmental performance can moderate the relationship between greenhouse gas emissions disclosure and firm value. Debt to equity ratio and net operating income as control variables have a positive effect on firm value, but firm size has a negative effect on firm value.
Keywords: Carbon Disclosure; Greenhouse Gas Emissions; Environmental Performance; Firm Value
Model Probabilistik Fuzzy Goal Programming Berdistribusi Pareto dengan Urutan Prioritas pada Permasalahan Produksi Kue
Authors: Susanti Eka , Dwipurwani Oki , Sitepu Robinson , Wulandari . , Natasia Liani 
Published: February 2019

Yulis’s home industry is one of the Small and Medium Bussiness (UKM) on Palembang city. Yulis’s home industry produces bolu kukus, kue lapis, kue pare, kumbu kacang, srikaya, and wajik. Most of cakes that will be produced by Yuli is still based on the cake sale on the last day, so that the profit is still not optimal condition. This research aims to create preemptive priority additive approach to Fuzzy Goal Programming Probabilistic (PFGP) model with Pareto distribution for maximize profits, minimize the production of perishable cake, and maximize best sellers cake. The results are obtained maximum profit is Rp. 8.488.569 on a week , the amount of perishable cake is 1,295 pieces on a week, and optimal production for best seller cake as much as 8,489 pieces on a week.
Model Deret Waktu Produksi Genteng Pejaten dalam Keterbatasan Sumber Daya
Authors: Srinadi I Gusti Ayu Made , Nilakusmawati Desak Putu Eka 
Published: February 2019

The sample of this research was taken by purposive sampling technique, the villagers of Pejaten who are tile craftsmen. Data was collected through a questionnaire filled with 105 tile craftsmen. The tile materials of Pejaten Village include clay and rocky soil, clay is currently almost 95% from outside the village of Pejaten. The clay supplier villages include Bantas Village, Selemadeg, Meliling, Jadi, Gadungan, and Pandak. Most of the coconut fiber fuel is mostly imported from Jembrana Regency. Some laborers in tile production are family members of craftsmen and most use wage labor. This condition shows the scarcity of tile production resources in Pejaten Village. This study aims to find out how tile production in Pejaten village is in a condition of limited resources, and how the forecasting model of tile production is based on historical data from January 2013 to December 2017. The results of in-depth interviews with several tile craftsmen state that they will continue to produce tile along the roof tile demand still exists and is able to provide raw materials even though most are imported from outside the Pejaten Village. The amount of tile production shows a seasonal trend, and the time series model that is most suitable for the number of tile production is the SARIMA (1,1,5) (1,1,1) 12 model.