bluuebunny/crossref_metadata_2025_split huggingface dataset:
Estudio y desarrollo de las competencias emocionales en estudiantes de medicina. Una aproximación bibliométrica
Authors: Leo Ramírez Cecilia Eulalia , Zapata González Alfredo , Esperón Hernández Ramón Ignacio 
Published: July 2019

Introducción: Este trabajo revela el estado del arte sobre los avances en el reconocimiento de las competencias emocionales de los estudiantes de medicina y las estrategias educativas implementadas en el mundo para su evaluación y desarrollo, bajo la premisa de que el fortalecimiento emocional de los futuros médicos mejora los factores protectores y de afrontamiento, reduciendo riesgos para su salud y la de sus pacientes, considerándose una aportación a la educación médica, la salud mental y la salud pública.
PENERAPAN SANKSI TINDAK PIDANA ILLEGAL LOGGING DI KAWASAN HUTAN LINDUNG DITINJAU DARI DARI UU N0. 18 TAHUN 2013 TENTANG PENCEGAHAN DAN PEMBERANTASAN PERUSAKAN HUTAN ( Studi Kasus Kecamatan Bener Kelipah Kabupaten Bener Meriah )
Authors: Abu Bakar Ali 
Published: July 2019

Hutan lindung Paya Rebol merupakan kawasan hutan yang menjadi sistem penyangga sumber mata air bagi masyarakat di beberapa kecamatan yang berada di sekitar kawasan hutan, seperti kecamatan Bener Kelipah, Bandar dan Syah utama, kegiatan perambahan dan pengrusakan hutan (illegal logging) dengan merubah dan mengalihfungsikan hutan lindung menjadi lahan pertanian hortikultura (budidaya tanaman) secara tidak sah, sampai saat ini masih marak terjadi di kawasan hutan lindung Paya Rebol walaupun sebelumnya Dinas lingkungan Hidup dan kehutanan Aceh bekerja sama dengan pihak kepolisian telah menindak lanjuti kasus perambahan di hutan lindung tersebut, yang terbukti melanggar ketentuan Undang-undang Nomor 18 Tahun 2013 tentang Pencegahan dan Pemberantasan Perusakan Hutan.Yang menjadi fokus permasalahan adalah apa faktor penyebab, masih maraknya kegiatan illegal logging yang mengalih fungsikan hutan lindung, bagaimana modus operandi dan vevendi terjadinya kegiatan illegal logging, bagaimana sistem penerapan sanksi tindak pidana illegal logging yang terjadi di kawasan hutan lindung Paya Rebol, bagaimanakah upaya pencegahan dan penanggulangan terjadinya tindak pidana illegal logging di kawasan hutan lindung Paya Rebol. Metode penelitian yang digunakan adalah Metode Diskriptif analitis dengan pendekatan Yuridis empiris, yang bertujuan untuk melihat hukum dalam arti nyata dan meneliti bagaimana bekerjanya hukum dalam lingkungan masyarakat serta mengetahui bagaimana penerapan sanksi pidana terhadap kasus illegal logging tersebut. Hasil penelitian menujukan bahwa pengawasan yang dilakukan oleh Dinas lingkungan Hidup dan kehutanan Aceh belum efektif sehingga tindak pidana illegal logging masih terjadi yang disebabkan oleh kebutuhan ekonomi, kurangnya Personel aparat pengawas hutan, kebiasaan masyarakat adat, ketidak jelasan tapal batas kawasan hutan. Saran yang direkomendasikan hendakanya pihak pejabat terkait dapat mengkombinasikan dan memaksimalkan upaya-upaya preventif,upaya represif dan deteksi dini, yang diharapkan dapat terus menekan terjadinya kasus perambahan dan perusakan pada kawasan hutan lindung Paya Rebol.
Ablación con radiofrecuencia del esófago de Barret con displasia o carcinoma in situ. Experiencia preliminar
Authors: Castaño Llano Rodrigo , Alvarez Oscar , Piñeres Amy , Ruíz Mario H , Rojas Andrés , Alvarez Alejandra , Ruíz Luis Miguel , Restrepo David , Calvo Betancur Victor Daniel 
Published: July 2019

Introducción: el esófago de Barrett (EB) es el resultado de la injuria crónica del ácido sobre el epitelio esofágico por el RGE. Se define cuando el epitelio metaplásico columnar reemplaza al epitelio escamoso estratificado que normalmente recubre el esófago. El EB representa un factor de riesgo para el adenocarcinoma de esófago. El objetivo de la ablación por radiofrecuencia (RFA) es destruir el epitelio metaplásico con la corriente eléctrica de radiofrecuencia para estimular la reaparición del epitelio plano estratificado del esófago distal.
Objetivo: evaluar la eficiencia y seguridad de la técnica de RFA, recientemente introducida en la ciudad de Medellín, Colombia, para el manejo del EB con displasia o carcinoma in situ.
Materiales y métodos: diez pacientes fueron tratados con RFA. Pacientes con EB con displasia o carcinoma in situ como hallazgo histológico fueron elegidos para el tratamiento. La técnica de RFA se aplicó usando el equipo BARRX: el sistema circular HALO360 o el HALO90. Los efectos macro o microscópicos de la terapia con RFA, la tolerancia del paciente al tratamiento así como las complicaciones fueron evaluadas.
Resultados: un grupo de 10 pacientes recibió la terapia con RFA, todos terminaron la terapia y el seguimiento. En siete pacientes había displasia de bajo grado, en dos de alto grado y un paciente con carcinoma in situ. Dos pacientes tenían resección endoscópica con bandas de nódulos de la mucosa previa a la terapia con RFA. Se realizaron un total de 13 procedimientos: 10 con HALO360, 2 HALO90 y un paciente tratado con argón plasma para un EB residual. En todos los pacientes se logró la erradicación del epitelio esofágico metaplásico y displásico como se confirmó en la evaluación endoscópica e histológica. No se encontraron complicaciones significativas relacionadas con la terapia de RFA, pero en dos pacientes se encontró estenosis del esófago y uno requirió dilataciones endoscópicas tres semanas después de la terapia.
Conclusiones: con base en estos resultados preliminares consideramos que este es un método promisorio, sin mayores complicaciones y bien tolerado por el paciente. En la mayoría de pacientes se erradicó exitosamente el epitelio metaplásico y displásico del esófago distal.
Controls and the Asymmetric Stickiness of Norms
Authors: Emett Scott A. , Guymon Ronald N. , Tayler William B. , Young Donald 
Published: July 2019

SYNOPSIS
This study investigates how formal control systems and the behavior of peers influence behavior in accounting settings with imperfect controls. We manipulate formal controls and social norms in a laboratory experiment, allowing us to precisely investigate the interactive effect of these two factors on behavior. We provide evidence that when initial controls are strong and subsequently weakened, individuals behave in a more self-interested manner in subsequent settings than individuals who are in a setting where initial controls are weak and subsequently strengthened. We also provide evidence that individuals conform more to social norms that conflict with the behavior that changes in formal controls induce. Finally, we find that individuals preferentially attend and conform to the self-interested actions of peers (as opposed to the socially interested actions of their peers), causing self-interested norms to be “stickier” than socially interested norms for behavior.
JEL Classifications: M40; M41; M49; C91.
Data Availability: Contact the authors.
The Effect of Tax Authority-Developed Software on Taxpayer Compliance
Authors: Brink William D. , Hansen Victoria J. 
Published: July 2019

SYNOPSIS
We predict taxpayers who use tax software developed by tax authorities will be more compliant than those who use commercial tax software. Experiment 1 indicates that taxpayers who are shown by prior literature to be aggressive (those in a tax-due position) report less aggressively when they utilize tax software developed by the taxing authorities, compared to a commercial software package. Using tax software developed by tax authorities minimizes the difference in aggressiveness between taxpayers in a tax-due position and those in a refund position, mitigating the effects found in prior research. Results from Experiment 2 suggest that the identity of the software developer is key; placement of a tax authority logo on commercial software does not create the same effect. Experiment 2 also provides evidence that taxpayers assume a greater detection risk when using authority-developed software, accounting for some change in behavior. The results of this paper have implications for researchers, taxpayers, and policy makers.
Concurrent Earnings Announcements and Analysts' Information Production
Authors: Driskill Matthew , Kirk Marcus P. , Tucker Jennifer Wu 
Published: July 2019

ABSTRACT
We examine whether financial analysts are subject to limited attention. We find that when analysts have another firm in their coverage portfolio announcing earnings on the same day as the sample firm (a “concurrent announcement”), they are less likely to issue timely earnings forecasts for the sample firm's subsequent quarter than analysts without a concurrent announcement. Among the analysts who issue timely earnings forecasts, the thoroughness of their work decreases as their number of concurrent announcements increases. In addition, analysts are more sluggish in providing stock recommendations and less likely to ask questions in earnings conference calls as their number of concurrent announcements increases. Moreover, when analysts face concurrent announcements, they tend to allocate their limited attention to firms that already have rich information environments, leaving behind firms in need of attention. Overall, our evidence suggests that even financial analysts, who serve as information specialists, are subject to limited attention.
JEL Classifications: G10; G11; G17; G14.
Data Availability: Data are publicly available from the sources identified in the paper.
Proactive Financial Reporting Enforcement: Audit Fees and Financial Reporting Quality Effects
Authors: Florou Annita , Morricone Serena , Pope Peter F. 
Published: July 2019

ABSTRACT
We examine the costs and benefits of proactive financial reporting enforcement by the U.K. Financial Reporting Review Panel. Enforcement scrutiny is selective and varies by sector and over time, yet can be anticipated by auditors and companies. We find evidence that increased enforcement intensity leads to temporary increases in audit fees and more conservative accruals. However, cross-sectional analysis across market segments reveals that audit fees increase primarily in the less-regulated AIM segment, and especially those AIM companies with a higher likelihood of financial distress and less stringent governance. On the contrary, less reliable operating asset-related accruals are more conservative in the Main segment and, in particular, those Main companies with stronger incentives for higher financial reporting quality. Overall, our study indicates that financial reporting enforcement generates costs and benefits, but not always for the same companies.
JEL Classifications: K42; M41; M42; M48.
Data Availability: Data are available from the public sources cited in the text.
The Effect of Local Tournament Incentives on Firms' Performance, Risk-Taking Decisions, and Financial Reporting Decisions
Authors: Ma Matthew , Pan Jing , Stubben Stephen R. 
Published: July 2019

ABSTRACT
This study documents the existence of local employment preferences for corporate executives and examines how the compensation of executives' local peers affects their own performance, risk-taking decisions, and financial reporting decisions. We find that external hires of new CEOs (CFOs) are five (eight) times more likely to be from local firms than non-local firms. We also find that local tournament incentives—as proxied by the pay gap between an executive and higher-paid executives in the area—are associated with stronger performance, greater risk taking, and more financial misreporting. We find consistent results using a difference-in-differences analysis that exploits plausibly exogenous variation in local tournament incentives caused by the sudden death of a local CEO. Our findings are consistent with executives taking actions to compete for a promotion to a nearby firm with higher pay.
Long-Term Orientation and Earnings Management Strategies
Authors: Haga Jesper , Huhtamäki Fredrik , Sundvik Dennis 
Published: July 2019

ABSTRACT
In this study, we investigate how country-level long-term orientation affects managers' willingness to engage in earnings management and choice of earnings management strategy. Using a comprehensive dataset of 47 countries for the period from 2003 to 2015, we find that firms in long-term-oriented cultures rely relatively more on earnings management through accruals, while firms in short-term-oriented cultures engage in relatively more real earnings management. Furthermore, we find a larger discontinuity around earnings benchmarks in long-term-oriented cultures suggesting that manipulation of accruals enables benchmark beating with high precision.
JEL Classifications: M14; M16; M21; M41.
A Refugee Crisis Without Refugees: Policy and media discourse on refugees in the Czech Republic and its implications
Authors: Jelínková Marie 
Published: July 2019

Abstract
Along with other Central and Eastern European counties, Czechia has invested significant effort in deterring refugees from entering the country during the ‘refugee crisis’. This article sheds light on the role of the media in legitimising anti-refugee policies by analysing the politicised discourse on refugees in 900 articles published in Czech newspapers between 2014 and 2016. The findings indicate that refugees were depicted as a security threat and an administrative burden partly imposed by the European Union. The article discusses the policy implications of depicting refugees in this way and thus broadens the literature on European narratives during the refugee emergency in Europe.
Basic Principles of Hydrostatic Levelling
Authors: Pospíšil Jiří , Dandoš Rostislav 
Published: July 2019

Abstract
The paper aims to introduce the distribution, history and the basic physical principles hydrostatic levelling. The principle of this method is based on known law of connected vessels filled with fluid. Well known equipment is surface water level, the height of the surface is deducted on millimetre scale. There are currently used devices that allow deducting with accuracy of 0.01 mm.
Testing of Sealing Elements for FIB-1 Apparatus Designed to Liquidate Open Eruption by Drilling Tools
Authors: Bujok Petr , Klempa Martin , Ryba Jakub , Porzer Michal , Šancer Jindřich 
Published: July 2019

Abstract
Petroleum and natural gas still have their place among the most important resources in many industrial areas. Their global consumption influences an increasing demand on the quality of drilling works and the efficiency of extraction. Nonetheless, even in this field of human activity, we can encounter exceptional events and accidents. One of the most serious kinds of accidents during exploration is the so called open eruption of extracted medium. The specific case of this accident is an open eruption caused by drilling tools when a working crew is not capable of securing drilling workplace. In order to solve this emergency situation, Main Mining Rescue Station Hodonin (HBZS Hodonin), in cooperation with researchers from Faculty of Mining and Geology at VSB - Technical University of Ostrava, designed and developed specialised apparatus DPRP (Drill Pipe Rescue Press), working designation FIB-1. This apparatus enables the liquidation of eruption by pressing the drilling pipe. The residual crack, which remains following the pressing, must be eliminated by sealing materials. This paper reviews the testing of sealing elements (materials), designed by our team, in residual crack of circle shape with help of hydraulic press MTS 816 Rock Test System.
Budidaya Tanaman Petai di Lahan Pekarangan dan Manfaatnya Untuk Kesehatan
Authors: Elidar Yetti 
Published: July 2019

Petai termasuk salah satu tanaman khas Indonesia yang sangat populer di kalangan masyarakat. Banyak orang yang mengkonsumsi petai sebagai lalapan atau menggunakannya sebagai bahan baku masakan sehari-hari. Budidaya petai dapat dilakukan baik secara monokultur maupunk tumpang sari. Kandungan gizi biji petai antara lain vitamin A, vitamin C, Kalsium, dan zat besi. Melihat manfaat petai untuk kesehatan serta memiliki kandungan gizi yang cukup tinggi maka perlu upaya melakukan budidaya tanaman petai sebagai peluang bisnis.
Pemanfaatan Buah Kolang Kaling Dari Hasil Perkebunan Sebagai Pangan Fungsional
Authors: Purwati Purwati , Nugrahini Tutik 
Published: July 2019

Untuk meningkatkan pemanfaatan buah kolang kaling agar memiliki nilai ekonomis dan kandungan karbohidrat pada buah kolang kaling cukup tinggi, maka perlu pemanfaatannya sebagai pangan fungsional yang bermanfaat bagi kesehatan. Masyarakat masih belum adanya wawasan dan usaha ke arah diversifikasi produk sehingga diperlukan adanya penyuluhan dan pelatihan.Tujuan dari kegiatan ini adalah untuk memberikan pengetahuan terhadap pemanfaatan buah kolang kaling yaitu: (i) memberikan pengetahuan mengenai manfaat buah kolang-kaling bagi kesehatan, (ii) memberikan pengetahuan mengenai diversifikasi olahan buah kolang-kaling untuk pangan fungsional, (iii) memberikan pelatihan cara pengolahan buah kolang-kaling sebagai pangan fungsional. Adapun target kegiatan adalah peningkatan pengetahuan mengenai manfaat buah kolang-kaling bagi kesehatan dan diversifikasi olahan buah kolang-kaling, pelatihan cara pengolahan buah kolang-kaling sebagai pangan fungsional. Pengetahuan manfaat buah kolang-kaling bagi kesehatan dan diversifikasi produk buah kolang-kaling telah diberikan sehingga masyarakat memiliki wawasan dan keterampilan mengenai proses pengolahan buah kolang-kaling sebagai pangan fungsional dan cara produksi pangan yang baik.
EXPERIMENTAL SETUP FOR AC MOTOR SPEED CONTROL BY USING PLC
Authors: DEMİR Mehmet Can , TEPE Cengiz , EMİNOĞLU İlyas 
Published: July 2019

PLC is widely used in industrial control application. For this reason, PLC education has an important place in the content of universities and it is explained in different engineering department.
In this paper, AC motor speed control by using PLC experimental setup is designed and implemented. Through this experimental setup, students can experience and use of the encoder, 3-phase AC motor and PID control algorithm. Besides, this experimental setup helps students to develop their real time engineering skill and experience in departments of universities such as electrical-electronics, mechatronics, control and automation engineering.
Effect of Salinity on Evaporation and the Water Cycle
Authors: Obianyo Jude Iloabuchi 
Published: July 2019

This study is on the effect of salinity on evaporation from water bodies and probable influence on the water cycle. Five different salts were used in this study, different concentrations of Magnesium Sulphate, Sodium Hydroxide, Sodium Chloride, Ammonium Chloride and Potassium Nitrate solutions in the neighbourhood of 0.04, 0.08, 0.12, 0.16, 0.20 and 0.24 g/cm3 were prepared by dissolving 20, 40, 60, 80, 100 and 120 g weights of these salts in 500 cm3 of distilled water. The first evaporation can contained only 500 cm3 of distilled water and served as the control experiment. The solutions were introduced in evaporation cans each of capacity 700 cm3, stored under room temperature and evaporation allowed to take place. Evaporation from the cans were measured at 24 hours intervals for a period of 14 days. Results showed that in all salts, as salinity increases, evaporation is reduced. On the 10th day, evaporation retardation factors for Magnesium Sulphate, Sodium Hydroxide, Sodium Chloride, Ammonium Chloride and Potassium Nitrate were found to be 0.800, 0.490, 0.712, 0.820 and 0.822 respectively. Ratios of evaporation retardation factors were 1:1.6327 for Sodium hydroxide : Magnesium Sulphate; 1:1.4531 for Sodium Hydroxide : Sodium Chloride; 1:1.6735 for Sodium Hydroxide : Magnesium Sulphate; 1:1.4531 for Sodium Hydroxide: Sodium Chloride; 1:1.6327 for Sodium Hydroxide : Ammonium Chloride and 1:1.6776 for Sodium Hydroxide : Potassium Nitrate solutions. Highest evaporation took place in Potassium Nitrate solution at the ultimate concentration of 0.24 g/cm3, this was followed by Ammonium Chloride, Magnesium Sulphate, Sodium Chloride and Sodium Hydroxide. These salinity effects will impact on the outflow parameter in the water cycle with consequent reduction in evaporation which reduces precipitation, hence the formation of rain in the cloud would be inhibited and ultimately lead to climate change.
Peningkatan Hasil Belajar IPS Melalui Penerapan Metode Pembelajaran Portofolio pada Siswa Kelas VI SDN Ajung 02 Kecamatan Ajung Kabupaten Jember
Authors: Herwanti Wiwien 
Published: July 2019

Abstrak: Penelitian ini bertujuan untuk memperbaiki kualitas pembelajaran dan mendeskripsikan peningkatkan hasil belajar IPS menggunakan metode pembelajaran portofolio di kelas VI SDN Ajung 02 Kecamatan Ajung Kabupaten Jember. Jenis penelitian ini adalah Penelitian Tindakan Kelas dengan subjek penelitian siswa kelas VI SDN Ajung 02 yang berjumlah 14 siswa. Penelitian ini berlangsung dalam dua siklus. Instrumen yang digunakan adalah lembar observasi, soal tes. Analisis data secara deskriptif kualitatif dan kuantitatif dengan rumus persentase. Hasil penelitian menunjukkan bahwa metode pembelajaran portofolio dapat meningkatkan hasil belajar Ilmu Pengetahuan Sosial. Peningkatan hasil belajar siswa ditunjukkan dengan meningkatnya nilai rata-rata hasil belajar siswa pada setiap tindakan. Pada tahap pra siklus, nilai rata-rata kelas 61,1 sedangkan pada siklus I nilai rata-rata yang diperoleh adalah 70.9. Prestasi belajar siswa mengalami peningkatan sebesar 9,8 poin. Nilai rata-rata siswa pada siklus II sebesar 73,1 atau mengalami peningkatan sebesar 2,2 poin. Persentase ketuntasan siswa juga mengalami peningkatan pada setiap tahap tindakan. Pada tahap pra tindakan jumlah siswa yang mencapai kriteria tuntas sebanyak empat siswa dengan persentase sebesar 28.6%, sedangkan pada siklus I sebanyak 10 siswa dengan persentase sebesar 71,4% dan pada siklus II sebanyak 11 siswa dengan persentase sebesar 78,6%.Kata Kunci: Hasil Belajar IPS, Metode Pembelajaran PortofolioAbstract: The aim of this studyto improve the quality of learning and describe learning outcomes increased social studies using learning methods portfolio in class sixth grade SDN Ajung 02 Sub Regency of Jember Leaves.This type of research is the study of the subject with the Class Action on sixth grade SDN Ajung 02 of 14 students.This research takes place in two cycles. The instruments used are observation sheets, reserved tests.Descriptive data analysis of qualitative and quantitative with the formula percentages.The results showed that the method of learning portfolio can improve learning outcomes social studies.Improved student learning outcomes is demonstrated by the increasing value of the average student learning outcomes in each action.At the stage of pre cycle, an average rating of 61.1 class while in cycle I, the average value obtained was 70.9.The achievements of the student learning experience an increase of 9.8 points. The value of the average students in cycle II amounted to 73.1 or experience an increase of 2.2 points.Ketuntasan percentage of students also experience increased at each stage of the action.At this stage of the pre an action number of students reaching the mastery criteria for as many as four students with percentage of 28.6%, while on a cycle I as many as 10 students with a percentage of 71.4% and cycle II a total of 11 students with a percentage of 78.6%.Keywords: Social Studies, Learning Outcomes, Learning methods Portfolio