bluuebunny/crossref_metadata_2025_split huggingface dataset:
Do Audit Firm Tenure and Size Moderate Changes in Financial Reporting Quality Due to Mandatory IFRS Adoption?
Authors: Riccardi William N. 
Published: March 2019

SUMMARY
Regulators have expressed concerns that auditors become less effective external monitors as the length of the auditor-client relationship increases. I examine how audit firm tenure is associated with changes in financial reporting quality due to mandatory adoption of International Financial Reporting Standards. I argue that auditors were integral in proper implementation of IFRS and could have mitigated potential negative consequences associated with IFRS adoption. My findings suggest that short audit firm tenure was associated with a decrease in quality, relative to those with medium length tenure. Differences between clients with medium and long tenure are generally not significant. Other results indicate that companies with a Big 4 auditor had greater improvements, or smaller decreases, in reporting quality relative to non-Big 4 clients. My results do not support concerns that longer tenure impairs audit quality. My study is also relevant to standard setters as they evaluate the results of IFRS adoption.
Trust and Compliance Effects of Taxpayer Identity Theft: A Moderated Mediation Analysis
Authors: Farrar Jonathan , Hausserman Cass , Pinto Odette 
Published: March 2019

ABSTRACT
We experimentally investigate how tax authority responsibility for preventing identity theft and tax authority responsiveness following identity theft influence taxpayers' trust in the tax authority and subsequent tax compliance intentions. We find evidence that trust mediates the positive relation between tax authority responsiveness and compliance, but that this mediation effect is conditional upon levels of tax authority responsibility for the identity theft. Specifically, when taxpayers perceive that the tax authority is to blame for the identity theft, higher responsiveness by the tax authority does not significantly influence compliance through trust. However, when the tax authority is not to blame for identity theft, higher responsiveness by the tax authority significantly influences compliance through trust. These findings suggest that when the tax authority is to blame for identity theft, there may be little it can do to increase taxpayers' trust and subsequent compliance.
The Influence of Distance on Radiant Exposure and Degree of Conversion Using Different Light-Emitting-Diode Curing Units
Authors: Al-Zain AO , Eckert GJ , Platt JA 
Published: March 2019

SUMMARYObjectives:To investigate the influence of curing distance on the degree of conversion (DC) of a resin-based composite (RBC) when similar radiant exposure was achieved using six different light-curing units (LCUs) and to explore the correlation among irradiance, radiant exposure, and DC.Methods and Materials:A managing accurate resin curing-resin calibrator system was used to collect irradiance data for both top and bottom specimen surfaces with a curing distance of 2 mm and 8 mm while targeting a consistent top surface radiant exposure. Square nanohybrid-dual-photoinitiator RBC specimens (5 × 5 × 2 mm) were cured at each distance (n=6/LCU/distance). Irradiance and DC (micro-Raman spectroscopy) were determined for the top and bottom surfaces. The effect of distance and LCU on irradiance, radiant exposure, and DC as well as their linear associations were analyzed using analysis of variance and Pearson correlation coefficients, respectively (α=0.05).Results:While maintaining a similar radiant exposure, each LCU exhibited distinctive patterns in decreased irradiance and increased curing time. No significant differences in DC values (63.21%-70.28%) were observed between the 2- and 8-mm distances, except for a multiple-emission peak LCU. Significant differences in DC were detected among the LCUs. As expected, irradiance and radiant exposure were significantly lower on the bottom surfaces. However, a strong correlation between irradiance and radiant exposure did not necessarily result in a strong correlation with DC.Conclusions:The RBC exhibited DC values &gt;63% when the top surface radiant exposure was maintained, although the same values were not reached for all lights. A moderate-strong correlation existed among irradiance, radiant exposure, and DC.
Fracture Toughness Analysis of Ceramic and Resin Composite CAD/CAM Material
Authors: Hampe R , Theelke B , Lümkemann N , Eichberger M , Stawarczyk B 
Published: March 2019

SUMMARY

Objectives:
To evaluate and compare the fracture toughness of dental CAD/CAM materials of different material classes intended for in-office milling (glass ceramics, hybrid, resin composites) and the influence of aging on this property.

Methods and Materials:
The fracture toughness (critical intensity factor, KIc) values of 9 CAD/CAM restorative materials (Ambarino High-Class, Brilliant Crios, Cerasmart, exp. CAD/CAM composite, Katana Avencia, Lava Ultimate, VITA Enamic, IPS Empress CAD, and IPS e.max CAD) were determined using the SEVNB method in a four-point bending setup. Twenty bending bars of each material with a 4 × 3 cross and a minimum length of 12 mm were cut out of CAD/CAM milling blocks. Notching was done starting with a pre-cut and consecutive polishing and v-shaping with a razor blade, resulting in a final depth of v-shaped notches of between 0.8 and 1.2 mm. Half of the specimens were selected for initial fracture toughness measurements. The others were thermocycled in distilled water for 30,000× (5/55°C; 30-second dwell time) before testing. Specimen fracture surfaces were analyzed using confocal laser scanning microscopy.

Results:
All specimens for each material fractured into two fragments and showed the typical compression curl and brittle failure markings. Comparing initial KIc values, lithium disilicate ceramic IPS e.max CAD showed significantly the highest and leucite-reinforced ceramic IPS Empress CAD significantly the lowest KIc values (p&lt;0.001). All tested CAD/CAM materials with a resin component ranged in the same KIc value group (p&gt;0.999-0.060). After thermal cycling, the highest KIc values were measured for lithium disilicate ceramic IPS e.max CAD, followed by resin composite materials Ambarino High-Class (p&lt;0.001-0.006) and hybrid material VITA Enamic (p&lt;0.001-0.016), while the significantly lowest values were reflected for the resin composite materials Cerasmart, LAVA Ultimate (p&lt;0.001-0.006), and Katana Avencia (p&lt;0.001-0.009). The roughness of the fracture surfaces varied depending on the microstructure of the respective material. The ceramic surfaces showed the smoothest surfaces. The fracture surface of VITA Enamic revealed microstructural inhomogeneities and microcracks. For CAD/CAM resin composite materials, crack paths through the matrix and interfaces of matrix and fillers could be observed at the microstructure level.

Conclusions:
The materials tested show differences in fracture toughness typical for the class they belong to. With one exception (Ambarino High-Class), thermocycling affected the fracture toughness of materials with a resin component negatively, whereas the leucite and lithium disilicate ceramic showed stability.
Aspects on the History of Observations and Measurements in the Black Sea Coastal Zone, Rehabilitation Projects and Marine Modeling Issues
Authors: Borcia Constantin 
Published: March 2019

Abstract
Over time, the content, scope and objectives of hydrological research in the Romanian Black Sea coastal area varied according to the state of society development, technology development and financial resources. Along with the activities of capitalizing on natural resources, water use, river and sea navigation, there have been demands for knowledge of the water regime and the interaction between the resource potential and the characteristics of the hydrological regime. As a result, hydrographic and hydrological research was started and developed in the Black Sea coastal zone. These researches developed in the first half of the nineteenth century, and then continued throughout this century and later in the twentieth century, with interruptions caused by the two world wars. Among the important activities that have taken place over time, there have been hydro-technical works. The design and elaboration of the projects of these works were based on the knowledge of the hydrographic and hydrological characteristics of the Black Sea coastal zone. This knowledge has evolved over time so that there is currently an important pool of data and information related to the hydrological, morphological, hydrochemical, hydrobiological characteristics of the water bodies mentioned.
The paper presents briefly the most important moments of the history of the monitoring activity carried out over time in the Black Sea coastal zone, the types of coastal and transitional waters in Romania, coastal rehabilitation projects of the Black Sea, hydrological features, the structure of the marine complex model pom / ersem III) BREG / BSHELF.
Determination of Global Efficiencies of Variable Speed Pumps within Water Supply Systems
Authors: Toma Daniel , Vîrlan Cristina-Mihaela , Marcoie Nicolae 
Published: March 2019

Abstract
The energy transformations involved in the operation of the pumping installations are carried out by pumping aggregates consisting of an electric motor and a pump. In order to provide a full adaptation to the users’ variable demands, variable speed motor driven pumps are used on networks (such motors being equipped with frequency converters). The paper presents a method for determining the global efficiency of a frequency converter-asynchronous motor-pump group. The method has been implemented at the Chiriţa Pumping Station, main facility within the Iasi City water supply system.
The Theoretical Foundation of the Concept of “Architecture and the Built Environment Education”
Authors: Filip Irina Cerasela , Filip Cosmin 
Published: March 2019

Abstract
It is necessary to investigate, develop and promote architecture and built environment education in order to increase the civic responsibility towards the built environment and to create a functional, sustainable and aesthetic environment.
This type of education can and should lay the foundation for social responsibility but for this, we need to make children and young people understand what being responsible mean and that the city is the result of the involvement of all its inhabitants.
Forming such citizens that are able to understand the idea that active involvement and prospective thinking is the first step towards a sustainable transformation of society is a complex and lasting process, which is why it has to start from an early age.
CULTIVATION OF ROSE (ROSA INDICA L.)
Authors: Leghari Abdul Jalil , Laghari Umed Ali , Laghari Abdul Hafeez 
Published: March 2019

Rose, locally called Gulab-Jo-Gul (In Sindhi) belongs to family Rosaceae.Â Its botanicalname is Rosa indica L. in the order Rosales. Rosaceae is a larger plant family which have hundreds (100) of generas and over thousands of species which contains shrubs, herbs and trees etc. Rose is very much important plant from various aspects. It is widely used throughout the world including love movements, medical purposes, cosmetic uses, happy events, celebrations, welcome parties, ornamentallyas well as food tonic supplement, so, they have value but same time they are cultivated at small area in the country due to several reason. However they are climatically well adopted and tolerates adverse environmental conditions. Lack of improved production technology plus awareness about cultivation are major issues in every part of the globe. Unfortunately in agricultural research life, rose cultivation sector is most ignored around the world, less work and less promotion of its cultivation causing reduced availability. Therefore introduction of climatically well adopted production technology is essential which provides briefly guide to formers from scope of rose along with cultivation processes.Â
PENGARUH MEDIA PEMBELAJARAN BERBASIS MOODLE TERHADAP PENINGKATAN KEMAMPUAN GENERIK SAINS SISWA SMK
Authors: Anggraeni Desak Made , Susilawati Susilawati , Gunawan Gunawan 
Published: March 2019

The purpose of this study was to determine the influence of media-based learning moodle to increase students' generic skills in materials science impulse and momentum. The method used is the method of quasi-experimental research design with untreated control group design with pretest and posttest. A total of 53 students were divided into experimental group and control group were included in this study. Research instruments using generic science skills test in the form of descriptions about. Data analysis using the test "mean-difference" and "normalized gain scores". Based on the results of this study concluded that the use of media-based learning moodle does not result in a significant increase in the ability of generic science class experiment between students and classroom control. But based on the achievement of values, the average value of the ability of generic science experiments grade higher than the control class. Keywords: Moodle-Based Learning Media, Generic Skills
Chronic Discharging Sinus of Upper Lid Due to the Missed Wooden Foreign Body
Authors: Singh Anupam , Vathulya Madhubari , Mittal S. K. , Agrawal Ajai , Kumar Barun , Puthalath Athul S , Jamil Mahsa 
Published: March 2019

Background: Foreign bodies of the orbit can have a diverse range of clinical presentations, which may be perplexing to the most Ophthalmologists. Wooden foreign bodies can remain quiescent for a long time, before presenting with various complications. We report a case of Post-traumatic chronic non-healing discharging sinus in the left upper lid, which on exploration revealed the presence of the missed wooden foreign body.
Case: A 48-year-old male, presented to Ophthalmic OPD with a complaint of discharge from the left upper eyelid for 18 months. The patient had a history of minor trauma to the left upper eyelid while collecting wood in the forest, 18 months back. The patient was misdiagnosed on previous examinations elsewhere. The diagnosis of retained wooden foreign body was made at our center and surgical exploration was done to remove the same.
Observation: On clinical examination, there was a 2-3mm long sinus in the left upper eyelid with purulent discharge and granulation tissue. Surrounding skin showed hyperpigmentation and excoriation. CT scan orbit was inconclusive. MRI orbit revealed a peripherally enhancing extraconal/conal collection in the left orbit with a central hypo intense structure suggestive of a foreign body. Surgical exploration of the wound was done and a small wooden foreign body measuring 9mm was removed with excision of the sinus tract.
Conclusion: A history of trauma followed by chronic discharging sinus should evoke suspicion of a retained foreign body. Prompt imaging, followed by surgical exploration should be done to prevent misdiagnosis and inappropriate management.
Comfort or safety? Gathering and using the concerns of a participant for better persuasion
Authors: Hadoux Emmanuel , Hunter Anthony 
Published: March 2019

Persuasion is an important and yet complex aspect of human intelligence. When undertaken through dialogue, the deployment of good arguments, and therefore counterarguments, clearly has a significant effect on the ability to be successful in persuasion. A key dimension for determining whether an argument is good is the impact that it has on the concerns of the intended audience of the argument ( e.g., the other participant(s) in the dialogue). In this paper, we investigate how we can acquire and represent concerns of a participant, and her preferences over them, and we show how this can be used for selecting good moves in a persuasion dialogue. We provide results from empirical studies showing that: (1) we can gather preferences over types of concern; (2) there is a common understanding of what is meant by concerns; (3) participants tend to make moves according to their preferences; and (4) the persuader can use these preferences to improve the persuasiveness of a dialogue.
Pengaruh Penambahan Madu Pada Proses Pengenceran Sperma Terhadap Daya Tetas Telur Ikan Lele (Clarias sp)
Authors: Ngabito Meriyanti , Rahim Sartika 
Published: March 2019

The objective of this study was to evaluate the influence of honey addition on sperm dillution process to eggs hatchability of catfish (Clarias sp.) in Gorontalo Fish Seed Centre. This study has been using completely randomized design with 4 threatments and 3 replications each of them. Treatment A: 0 ml; B: 0.70 ml; C: 0.75 ml; and D: 80 ml each of them was in 100 ml; 99.30 ml; 99.25 ml and 99.20 ml solution of NaCl. The results of this study showed that the highest of larvae survival was on treatment D (76,67%), followed by treatment C (71,11%) and B (65,56%), while the lowest was treatment A (61,11% ). The parameter of water quality which is measured were DO was 3,8 ppm , the temperature was 24,5 0C and pH was 6,67 . So it can be concluded that honey supplementation in sperm dilution has affect to the eggs hatchability and the growth of catfish larvae (Clarias sp). Keywords : Addition of Honey, Sperm Dilution, Hatching Egg, Catfish (Clarias sp)
Pemanfaatan Limbah Pelelangan Ikan Jembatan Puri Di Kota Sorong Sebagai Bahan Pembuatan Tepung Ikan
Authors: Fahrizal Ahmad , Ratna Ratna 
Published: March 2019

Kegiatan pelelangan ikan di TPI Jembatan Puri atau PPI Klaligi berlangsung setiap hari demikian juga dengan limbah hasil pelelangan ikan sebagai hasil sampingan terbuang ke daerah sekitar PPI. Penelitian ini diharapkan dapat menekan beban lingkungan yang disebabkan oleh limbah yang berasal dari PPI Jembatan Puri, Kota Sorong. Penelitian ini bertujuan untuk mengidentifikasi limbah yang dapat dijadikan sebagai bahan pembuatan tepung ikan yang bersumber dari limbah PPI. Metode yang digunakan dalam penelitian ini adalah metode eksperimen meliputi pembuatan tepung ikan dan berbahan limbah ikan dari PPI. Berdasarkan hasil identifikasi limbah perikanan di PPI Klaligi ditemukan limbah perikanan berupa limbah ikan tuna yaitu kepala, tulang, sirip, ekor, insang dan isi perut berupa usus. Limbah yang kedua yaitu limbah ikan cakalang berupa sirip, isi perut berupa usus, serta insang. Limbah ikan puri berupa kepala ikan puri, limbah ikan merah berupa sisik, sarta ikan sarden yang memiliki nilai ekonomi rendah. Hasil uji proksimat tepung berbahan limbah ikan pada penelitian ini menunjukkan bahwa tepung berbahan limbah ikan berdasarkan jenis ikan diperoleh kandungan yang berbeda. Dari hasil uji proksimat diperoleh kadar air, abu, lemak, protein, dan karbohidrat. Kandungan sisik ikan laut yang sudah dikeringkan secara umum adalah air 9.81%, abu 25,11%, protein 48,57%, lemak 4,98%, dan karbohidrat 11,46%. Kesimpulan dari hasil penelitian menunjukkan bahwa tepung berbahan limbah ikan berdasarkan jenis ikan tuna, ikan cakalang, ikan teri dan ikan sarden serta sisik ikan kakap merah layak untuk digunakan sebagai bahan pakan berdasarkan kriteria bahan baku meliputi kandungan protein serta ketersediaan bahan untuk pembuatan tepung ikan.
Hubungan Tingkat Kematangan Gonad (TKG) dan Fekunditas Ikan Huluu (Gurius margaritacea)
Authors: Auliyah Nurul , Oli'i Yasin Umsini 
Published: March 2019

Ikan Huluu merupakan salah satu ikan air tawar yang dapat ditemukan di Danau Limboto. Kondisi perairan Danau Limboto yang terus menurun akibat sedimentasi dan limbah domestik. Akibat dari kondisi tersebut berdampak pada habitat organisme perairan termasuk ikan Huluu. Penelitian ini bertujuan untuk mengetahui hubungan tingkat Kematangan Gonad (TKG) dan fekunditas ikan Huluu (Gurius margaritacea) di Danau Limboto. Penelitian dilaksanakan selama 3 bulan. Tingkat Kematangan Gonad diamati secara morfologi dan penentuan fekunditas diamati dengan metode volumetrik dan gravimetrik. Hasil penelitian menunjukkan bahwa pada TKG IV didominasi oleh ikan Huluu Betina. Fekunditas tertinggi yaitu 16866,7 butir dan terendah yaitu 1400 butir. Hubungan TKG dan fekunditas berbanding lurus, semakin tinggi TKG maka nilai fekunditas juga semakin tinggi. Kata Kunci : Ikan Huluu, TKG, Fekunditas, Danau Limboto
PENINGKATAN KEAKTIFAN SISWA DALAM PERMAINAN FUTSAL MELALUI METODE TGT PADA SISWA KELAS X DI SMA SELAMAT PAGI INDONESIA KOTA BATU
Authors: Wibowo Pandu Adi 
Published: March 2019

Pendidikan jasmani sebagai bagian integral dari pendidikan dari sistem pendidikan secara keseluruhan. Pendidikan jasmani harus diarahkan pada pencapaian tujuan pendidikan tersebut. Tujuan pendidikan jasmani bukan aktivitas jasmani, tetapi bagaimana mengembangkan seluruh potensi siswa melalui aktivitas jasmani. Penelitian ini menggunakan penelitian tindakan kelas. Penelitian ini bertujuan untuk meningkatkan keaktifan siswa melalui metode TGT dalam permainan futsal. Subjek penelitian adalah siswa Kelas X SMA Selamat Pagi Indonesia Kota Batu yang terdiri dari25orang siswa. Dalam pelaksanaan TGT pembagian kelompok dilakukan dengan dua cara: cara pertama kelompok berdasarkan gender, cara kedua kelompok dicampur antara putra dan putri. Penelitian ini telah dilaksanakan dalam dua siklus. Siklus pertama menunjukkan bahwa aspek afektif tentang keaktifan masih diperlukan perbaikan, sehingga perlu dilakukan perbaikan pada siklus 2. Pada siklus 2 sudah menunjukkan hasil yang optimal sehinggatidak diperlukan lagi siklus berikutnya. Karena pada siklus 2 sudah meningkat. Dari hasil penelitian menunjukkan bahwa metode TGT dapatmeningkatkan keaktifan siswa SMA Selamat Pagi Indonesia Kota Batu. Meningkatnya keaktifan siswa juga akan mempengaruhi pola belajar siswa dalam mencapai tujuan baik secara kognitif, afektif maupun psikomotor
PENINGKATAN KEMAMPUAN MENULIS DAN MEMBACA BERITA MELALUI BAHAN MATERI MASALAH SOSIAL SISWA KELAS VIII SMP NEGERI 3 PATI
Authors: Nyamat Nyamat 
Published: March 2019

ENGLISHAs the educational institution, schools should improve continuously to create the high-quality education. The purpose of this study was to describe the initial condition and the improvement of student’s news writing and reading skills regarding social issues. This study used classroom-action research design, namely self-reflection method. It involved 25 students of the first semester at 8th grade, SMP 3 Pati. The study was conducted in the pre-cycle used the printed textbooks and two cycles : the cycle 1 used printed and electronics (television) news sources, while the cycle 2 used the materials produced by the students by exploring the surround social issues. The results of the study were: (1) In the pre-cycle, the student acquired on average 81.48 for the writing skill and 79.42 for the news-reading skill. (2) In the cycle 1, the students acquired 89.9 and 82.62 for news writing and reading skills respectively. Meanwhile, in cycle 2, their news writing improved to 90.7 and their reading skill improved to 90.78 INDONESIASebagai lembaga pendidikan, sekolah secara terus menerus harus mengadakan pembenahan diri dalam rangka meningkatkan mutu pendidikan. Tujuan penelitian adalah untuk mengetahui kondisi awal dan peningkatan kemampuan menulis dan membaca berita melalui bahan materi masalah sosial. Penelitian ini merupakan penelitian tindakan kelas melalui metode refleksi diri. Penelitian dilakukan terhadap 25 siswa kelas VIII SMP Negeri 3 Pati semester 1. Analisis data dilakukan yaitu pra siklus dengan teks dari buku cetak dan 2 siklus : (1); siklus 1 menggunakan bahan dari media cetak dan elektronik (televisi); sedangkan siklus 2 bahan materi yang dihasilkan peserta didik dengan menggali masalah-masalah sosial di lingkungannya. Hasil penelitian adalah (1) pada kondisi awal, nilai siswa rata-rata 81,48 untuk kemampuan menulis and 79,42 untuk kemampuan membaca berita. (2) Siklus 1, nilai siswa rata-rata 89,8 dan 82,62 untuk kemampuan menulis dan membaca berita. Sementara, pada siklus 2, kemampuan menulis berita meningkat menjadi 90,70 dan membaca berita meningkat menjadi 90,78.