bluuebunny/crossref_metadata_2025_split huggingface dataset:
Audit Office Experience with SOX 404(b) Filers and SOX 404 Audit Quality
Authors: Anantharaman Divya , Wans Nader 
Published: September 2018

ABSTRACT
We measure two dimensions of SOX 404 audit quality: (1) whether auditors identify and report material weaknesses (MWs) in a timely fashion, and (2) on identifying MWs, whether auditors identify misstatements arising from MWs in a timely fashion. We find that audit practice-offices with a large base of SOX 404(b) clients and those with a long history of conducting control evaluations for that client are more likely (1) to identify and report MWs in a timely manner (i.e., before resulting restatements come to light), and conditional on identifying MWs, (2) to detect MW-related misstatements in a timely manner (i.e., before the misstatements become restatements). Audit office industry expertise also matters, but only to timely MW reporting. Our results inform on the drivers of variation in SOX 404 audit quality, and highlight the key role that auditors play in identifying internal control weaknesses and assessing their impact on financial statement reliability.
case study in distributed team science in research using electronic health records
Authors: Song Jiao , Elliot Elizabeth , Morris Andrew D , Kerssens Joannes J , Akbari Ashley , Ellwood-Thompson Simon , Lyons Ronan A 
Published: September 2018

IntroductionDue to various regulatory barriers, it is increasingly difficult to move pseudonymised routine health data across platforms and among jurisdictions. To tackle this challenge, we summarized five approaches considered to support a scientific research project focused on the risk of the new non-vitamin K Target Specific Oral Anticoagulants (TSOACs) and collaborated between the Farr institute in Wales and Scotland.
ApproachIn Wales, routinely collected health records held in the Secure Anonymous Information Linkage (SAIL) Databank were used to identify the study cohort. In Scotland, data was extracted from national dataset resources administered by the eData Research & Innovation Service (eDRIS) and stored in the Scottish National Data Safe Haven. We adopted a federated data and multiple analysts approach, but arranged simultaneous accesses for Welsh and Scottish analysts to generate study cohorts separately by implementing the same algorithm. Our study cohort across two countries was boosted to 6,829 patients towards risk analysis. Source datasets and data types applied to generate cohorts were reviewed and compared by analysts based on both sites to ensure the consistency and harmonised output.
DiscussionThis project used a fusion of two approaches among five considered. The approach we adopted is a simple, yet efficient and cost-effective method to ensure consistency in analysis and coherence with multiple governance systems. It has limitations and potentials of extending and scaling. It can also be considered as an initialisation of a developing infrastructure to support a distributed team science approach to research using Electronic Health Records (EHRs) across the UK and more widely.
KeywordsTeam science, cross-jurisdictional data linkage, electronic health records
Multi-province epidemiological research using linked administrative data: a case study from Canada.
Authors: Butler Amanda Leanne , Smith Mark , Jones Wayne , Adair Carol E , Vigod Simone , Kurdyak Paul , Lesage Alain 
Published: September 2018

BackgroundCanada has a publicly-funded universal healthcare system with information systems managed by 13 different provinces and territories. This context creates inconsistencies in data collection and challenges for research or surveillance conducted at the national or multi-jurisdictional level.
ObjectiveUsing a recent Canadian research project as a case study, we document the strengths and challenges of using administrative health data in a multi-jurisdictional context. We discuss the implications of using different health information systems and the solutions we adopted to deal with variations. Our goal is to contribute to better understanding of these challenges and the development of a more integrated and harmonized approach to conducting multi-jurisdictional research using administrative data.
Context and ModelUsing data from five separate provincial healthcare data systems, we sought to create and report on a set of provincially-comparable mental health and addiction services performance indicators. In this paper, we document the research process, challenges, and solutions. Finally, we conclude by making recommendations for investment in national infrastructure that could help cut costs, broaden scope, and increase use of administrative health data that exists in Canada.
ConclusionCanada has an incredible wealth of administrative data that resides in 13 territorial and provincial government systems. Navigating access and improving comparability across these systems has been an ongoing challenge for the past 20 years, but progress is being made. We believe that with some investment, a more harmonized and integrated information network could be developed that supports a broad range of surveillance and research activities with strong policy and program implications.
Efektivitas Teknik Modeling Dalam Meningkatkan Rasa Percaya Diri Santri di Pondok Pesantren Assalafi Al-Fithrah Surabaya
Authors: Romdhoni Muhammad Wildan , Faizah Nurul 
Published: September 2018

<p>This research is motivated by the inequality of character development of students, particularly confidence when speaking in public. This study aims to answer the problem formulation which is reflected in the research hypothesis that modelling techniques effective in increasing the confidence of students in Pondok Pesantren Assalafi Al-Fithrah Surabaya (H<sub>a</sub>). The approach used is a quantitative approach with the research methods true experimental design, pretest-posttest control group design. Samples were taken by purposive from the population are students of class Isti'dad Ulya A and B. The results of data analysis showed that the modeling techniques effective in improving students confidence when speaking in public in Pondok Pesantren Assalafi Al-Fithrah Surabaya.</p><p class="Abstract"><strong>Keywords</strong>: Modeling Techniques, Self Confidence</p>
Auditoria nos registros em centro cirúrgico
Authors: Silveira Andresa Thomé , Silveira Thiago Thomé , Treviso Patrícia 
Published: September 2018

O presente estudo discute aspectos da auditoria em débitos do centro cirúrgico, tendo como principal objetivo identificar as principais fragilidades e desafios relacionados à auditoria de enfermagem em centro cirúrgico. Trata-se de uma pesquisa bibliográfica que utiliza, como corpo de análise, artigos redigidos em português, inglês e espanhol. Publicados em periódicos indexados nas bases de dados LILACS, BDENF, IBECS, SciELO MEDLINE e PubMed, que se enquadraram nos critérios de inclusão. Para a seleção das publicações foram utilizadas as técnicas de leitura exploratória, seletiva, analítica e interpretativa. Foram analisados 05 artigos, cuja leitura interpretativa resultou na organização dos dados em 03 categorias: (1) Falha nos Registros; (2) Educação Continuada e (3) Recursos Humanos de Enfermagem. Percebe-se que o problema de falhas nos registros foi citado em todos os artigos selecionados. A educação continuada, vem ao encontro favorecendo a qualidade dos registos e mantendo a equipe atualizada para o atendimento adequado. A questão de recursos humanos de enfermagem foi citada somente em um dos artigos, onde relatam que os eventos adversos podem estar relacionados com a falta de tempo e todas as atividades que os profissionais necessitam desempenhar. Conclui-se com este estudo que é importante estimular o aprofundamento de pesquisas sobre esta temática, com o intuito de aprimorar os registros para se alcançar melhores resultados assistenciais e, também, financeiros para as instituições envolvidas neste processo, garantindo sempre a qualidade do atendimento prestado.
Critérios e formas de adaptação curricular para alunos com deficiência visual na rede regular de Ensino / Criteria and form of adaptation in the curriculum of the schooling course for students with vision deficiency
Authors: Oliveira Júnior Antonio Paulino de , Sforni Marta Sueli de Faria 
Published: September 2018

Este texto é resultado de uma pesquisa que examinou a qualidade do ensino propiciado aos estudantes cegos e com baixa visão que frequentam salas regulares da educação básica. A pesquisa envolveu a análise de documentos oficiais, entrevistas com professores e observações em instituições públicas de um município do noroeste do Paraná. Os resultados da pesquisa revelam que nos critérios e formas de se realizar a adaptação curricular não se evidencia a preocupação com a aprendizagem conceitual. As conclusões apontam para a necessidade de que, nas adaptações curriculares, seja conferida maior atenção aos conceitos essenciais de cada componente curricular, de modo que a escolarização tenha maior impacto na formação dos estudantes com necessidades especiais.
Educação, nome (social) e políticas públicas: o caso Nazaré, uma estudante transexual na escola / Education, (social) name and a public policies: the Nazaré case, a transsexual student at school
Authors: Alves Claudio Eduardo Resende , Moreira Maria Ignez Costa 
Published: September 2018

Este artigo é um recorte da pesquisa de doutorado em Psicologia que investigou as implicações subjetivas e institucionais da política pública do uso do nome (social) por estudantes transexuais em escolas do município de Belo Horizonte. Na investigação da trajetória da estudante transexual Nazaré, utilizou-se como metodologia entrevista semiestruturada, rodas de conversação e observação participante da rotina escolar, analisadas á luz das teorias pós estruturalistas de gênero. A Instituição Escola com seus ritos, interditos, discursos e práticas ordena sujeitos e corpos em categorias binárias numa perspectiva heteronormativa que normatiza, iguala e invisibiliza a diferença. Conclui-se que o dispositivo nome (social) é insuficiente para gerenciar as lacunas entre o texto prescrito da política pública e a prática social na escola, sendo considerado como um ponto de partida para o reconhecimento dos direitos de cidadania de transexuais no Brasil.
Uso do Google Maps e Geocaching para aprender história: um estudo com alunos do 1° e 2° ciclo do Ensino Básico / Use of Google maps and Geocaching to learn History: a study with students of the 1st and 2nd cycle of Basic Education
Authors: Cunha Carlos Alexandre , Solé Glória Santos 
Published: September 2018

O presente estudo empírico enquadra-se na linha de investigação em cognição histórica e visa analisar a adequação de tecnologias digitais, concretamente o Google maps e o Geocaching, no processo de ensino e aprendizagem da História, avaliando o impacto destas ferramentas na construção do conhecimento histórico e de competências históricas. O projeto foi desenvolvido com alunos portugueses do 2.º ano (19 alunos de 7 e 8 anos) e do 6.º ano (23 alunos de 11 e 12 anos). Este estudo permitiu concluir que a exploração do Google maps e o Geocaching são atividades que possibilitam aos alunos, além de uma nova aventura e descoberta, uma melhor compreensão do espaço que os rodeia e assimilação dos conteúdos teóricos através da tecnologia. Estas ferramentas potenciam o desenvolvimento de aprendizagens significativas no âmbito da consciência e do pensamento histórico, promovendo ainda a evolução da literacia digital dos alunos.
Comparing Economic Efficiency of Two- and Three-rice Crops Per year in Chau Phu District, An Giang Province
Authors: Dut Vo Van , Nhan Nguyen Chinh , Thuan Nguyen Xuan 
Published: September 2018

The aim of this study is to compare economic efficiency between two-and three- rice crops per year in Chau Phu District, An Giang Province. Additionally, the study examines the determinants of economic efficiency of such the two patterns by using multiple regression. Using data interviewed directly farmers producing two- and three- rice crops per year in Chau Phu District, An Giang Province. The results reveal that the economic efficiency of two-rice crops per year is higher than that of three- rice crop per year. Labor, fertilizer, land preparation, pesticide and harvest costs and rice price strongly affect economic efficiency of the two patterns.
Keywords
Two-rice crops per year, three-rice crops per year, economic efficiency, net income
References
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ANALISIS PENGARUH PERTUMBUHAN PERUSAHAAN, KEBIJAKAN UTANG, COLLATERALIZABLE ASSETS, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014
Authors: Setiawati Loh Wenny , Yesisca Lusiana 
Published: September 2018

Companies that issued shares to raise funds, must set aside some of the profits to be distributed as dividends. Dividend policy is a policy of how large distributions to the company's shareholders in proportion to the number of shares owned. Companies should establish a policy of dividend because the distribution of dividend will have an impact on corporate value as reflected in stock prices.
This study uses multiple linear regression analysis which were processed using SPSS version 22. This study aimed to examine the effect on firm growth, debt policy, collateralizable assets, and firm size to dividend policy of the company. The sample used in this study were 105 companies listed in Indonesia Stock Exchange from the period 2012-2014. Empirically, it was found that the firm growth and firm size were affected to the dividend policy of the company, while the debt policy and collateralizable assets were not affected to the dividend policy of the company.
ANALISIS PENGARUH KINERJA LINGKUNGAN, MANAJEMEN LABA, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN LINGKUNGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Julianto Melvin , Sjarief Julianti 
Published: September 2018

The purpose of this study is to analyze the effect of environmental performance, earnings management, firm size, and profitability to environmental disclosure. This study uses descriptive analysis and multiple linear regression analysis to examine the relationship between independent and dependent variable on 42 manufacuture companies listed in Indonesia Stock Exchange period 2011-2013. Environmental performance is measured using PROPER; earnings management is measured using discretionary accrual model Kothari et al. (2005); firm size measured using Log10 of total assets; profitability is measured using ratio of profit margin; environmental disclosure measured using Patten (2002) environmental disclosure item. This study found that environmental performance and firm size have impact on environmental disclosure. However earnings management and profitability have no impact on environmental disclosure.
"L'âge de la non-philosophie": Martin Heidegger et François Laruelle
Authors: Raynova Yvanka B. 
Published: September 2018

"The Age of Non-Philosophy": Martin Heidegger and François Laruelle In his lessons at the College of France, Merleau-Ponty noticed that something ended with Hegel and that we perhaps entered in an age of non-philosophy. This poses the question if philosophy is coming to an end or if it can be rebuild from within by retaining its essence. While Merleau-Ponty is trying to restore philosophy from the inside, Heidegger and Laruelle open two different paths of a non-philosophical thinking from the outside. The purpose of the article is to compare these two paths more in detail in order to articulate their differences as to the problems of identity, of the "thing of thought" (Sache des Denkens), of the role of science etc., and to show the radicality of Laruelle's undertaking, which aims not a Verwindung (recollection), nor an Überwindung (overcoming) of philosophy but its appropriation in a new unified theory of thought. One of the main thesis of the author is that Heidegger should not be considered only as a "philosopher of difference" (Laruelle) but also as a thinker of identity as he has expounded four different identity concepts. Hence, it is argued that if Laruelle's critique of the convertibility of Erignis' identity is legitimate, his critique of Heidegger's amphibology of the One is questionable.
Adorno und Habermas im Vergleich: Vom Säkularismus zum Postsäkularismus?
Authors: Hlaváček Karel 
Published: September 2018

Adorno and Habermas: From Secularism to Post-Secularim? The article analyses the 'post-secular turn' in critical theory by comparing Jürgen Habermas' late philosophy with the philosophy of his predecessor Theodor W. Adorno. It poses the question to what extent can Habermas be seen as a post-secular theorist when setting his work against that of Adorno? Following Birgitte Schepelern Johansen, the author develop a concept of post-secularism as a move beyond the strict division between religion and non-religion, and apply the concept to the work of the two critical theorists in question. Finally, Adorno’s work is identified as a 'religious secularism’ and Habermas’ work as a 'post-secular secularism’. Thus, the author points out the ambivalence, which the alleged 'post-secular turn’ breeds, and suggest a reconsideration of the religious motives discovered in Adorno’s work.
Toxicidad oral aguda de los extractos etanólicos de Eucalyptus globulus, Morinda citrifolia, Peperomia glauca, Schinus molle y Zea mays en ratones BALB/c 53
Authors: Chilón-Cornejo Vicente , Arroyo-Acevedo Jorge , Barrera Rosy , Chamba Dalila , Dietz Robert , Abal Henrys 
Published: September 2018

Objetivo. Evaluar la toxicidad aguda de los extractos etanólicos del Eucalyptus globulus Labill. (eucalipto), Morinda citrifolia L. (noni), Peperomia glauca (pino) (congona), Schinus molle L. (molle) y Zea mays L. (Maíz morado) en ratones Balb/c 53. Materiales y métodos. Se utilizaron 60 ratones machos divididos en seis grupos (eucalipto, noni, congona, molle, maíz morado y control). Los grupos tratados recibieron por vía oral una dosis única de 2000 mg/kg de los extractos etanólicos, y el grupo control recibió polisorbato 2 mL/kg al 3%. Se evaluó ganancia de peso, valores hematológicos (hematocrito, eritrocitos, hemograma, leucocitos, plaquetas), bioquímica sérica (úrea, creatinina, ALT, proteínas totales, albumina, globulinas), histopatología hepática y renal. Resultados. Se observó signos de inquietud, excitación y aparente fotosensibilidad en el grupo eucalipto, por una hora. Se encontró leucopenia en grupos congona, molle, eucalipto y maíz morado; trombocitopenia en grupos eucalipto y molle, y elevación del ALT en los grupos congona y eucalipto, en comparación con los valores del grupo control. La ganancia de peso, los demás valores hematológicos, así como la bioquímica renal y hepática en los otros grupos no fueron significativos. Conclusiones. En las condiciones experimentales no se observó signos de toxicidad ni mortalidad en el ensayo; la DL50 de los extractos etanólicos estaría sobre los 2000 mg/kg.
KONTRIBUSI PEMILIKAN MODAL MAYA (VIRTUAL CAPITAL OWNERSHIP) DAN PENGUATAN KEBIJAKAN PEMERINTAH DAERAH TERHADAP KEBERLANGSUNGAN USAHA (VIABILITY): Studi Usaha Kecil dan Menengah di Kota Mataram
Authors: Bagis Abdul Aziz , Surati Surati , Nururly Santi 
Published: September 2018

Penelitian ini bertujuan menjelaskan, bahwa suatu perusahaan bisnis, semestinya berusia panjang sehingga dapat dinikmati oleh generasi generasi yang akan datang. Membangun keberlangsungan suatu bisnis (viability), di era yang bergejolak dewasa ini, memerlukan kekuatan utama yang bersumber dari para pengelolanya, yang berbentuk modal maya (virtual capital). Bagaimanapun juga dukungan dari luar tetap diperlukan untuk menguatkan kontribusi pemilikan modal maya, utamanya dari Pemerintah Pusat dan Daerah yang dibukikan dalam kebijakan yang berpihak bagi perkembagan usaha kecil dan menengah di Indonesia. Untuk itu pemetaan dan pengkajian difokuskan pada usaha kecil dan menengah di wilayah Mataram yang telah berusia di atas dua puluh tahun masa operasi. Keberlangsungan usaha kecil dan menengah yang memiliki usia operasi yang panjang, dengan bertumpu modal intelektual, modal sosial (net-working) dan modal kredibilitas para pelaku itu sendiri, sekaligus didukung oleh para pihak terkait (stake holders), terutama melalui kebijakan pemerintah, yang pro-pemerataan. Pada akhirnya penelitian ini dapat menghasilka pola pengelolaan dan pemberdayaan serta pengembangan bisnis usaha kecil dan menengah di kota Mataram Nusa Tenggara Barat, dan kota-kota lain di Indonesia. Keywords: Viability, Virtual Capital, Intelectual Capital, Social Capital, Credibility
Human Cytomegalovirus is the Cause of Glioblastoma Multiforme
Authors: Barukčić Ilija 
Published: September 2018

Objective: The relationship between Human cytomegalovirus (HCMV) and glioblastoma multiforme (GBM) is investigated.
Methods: A systematic review and re-analysis of some impressive key studies was conducted aimed to answer the following question. Is there a cause-effect relationship between HCMV and GBM? The method of the conditio sine qua non relationship was used to proof the hypothesis whether the presence of HCMV guarantees the presence of GBM. In other words, without HCMV no GBM. The mathematical formula of the causal relationship k was used to proof the hypothesis, whether there is a cause-effect relationship between HCMV and GBM. Significance was indicated by a p-value of less than 0.05.
Results: The studies analysed were able to provide strict evidence that HCMV is a necessary condition (a conditio sine qua non) of GBM. Furthermore, the cause-effect relationship between HCMV and GBM (k ~ + 0.8608, p value < 0.0001) was highly significant.
Conclusion: Without a human cytomegalovirus infection no glioblastoma multiforme. Human cytomegalovirus is the cause of glioblastoma multiforme.
HUBUNGAN RELIGIUSITAS TERHADAP AGRESIVITAS REMAJA DI MADRASAH ALIYAH ASSALAAM TEMANGGUNG
Authors: Ghofur Abdul , Argiati Siti Hafsah Budi 
Published: September 2018

ABSTRACTThe aim of this study was finding the relationship between religiosity and adolescent aggressiveness at Madrasah Aliyah Assalaam Temanggung. The instruments are the religiosity scale and aggressiveness scale. Data was collected from 100 adolescence subjects ages 16-18 years, sitting in class X and XI MA Assalaam. Data analysis techniques used Pearson Product Moment Correlation (2-tailed). The result showed that the correlation coefficients obtained for (r) = -0.468 with a significance level of 0.000 (p <0.01). The conclusion, there is a negative significant relationship between religiosity to adolescent aggressiveness. The negative coefficient showed correlation to the both variables was negative. This means that increasing religious level can make decreasing aggression level, and converse, decreasing religious level can make increasing aggression level. Thus, the hypothesis in this study is acceptable. Keywords: religiosity, aggressiveness, adolescence