bluuebunny/crossref_metadata_2025_split huggingface dataset:
Peran Struktur Audit, Role Conflict dan Role Ambiguity terhadap Kinerja Auditor Intern Pemerintah dengan Role Overload sebagai Pemoderasi Atas Pengaruh Struktur Audit terhadap Kinerja Auditor Intern Pemerintah
Authors: Kustiyani Kustiyani 
Published: July 2019

ABSTRACT
Performance is the output of something that has been done that is used to measure a person's overall success rate for a certain period of time compared to the standard of work, targets to be set and agreed. This study analyzes the Audit structure, role conflict, role ambiguity on the performance of internal auditors in government for which role overload as a moderating variables. The population in this study is the government's internal auditor belonging to the Joint Assessment Team Credit Score Auditor consisting of the Arsip Nasional Republik Indonesia, Badan Pengawas Tenaga Nuklir, Lembaga Sandi Negara, Kementerian Pemberdayaan Perempuan dan Perlindungan Anak and Kementerian Koordinator Bidang Pembangunan Manusia dan Kebudayaan. The Metode of sampling using saturation sampling (census). This study used Structural Equation Model (SEM) 4.0 WarpPLS programs to test the hypothesis. The results show that there are a positif effect among Audit structuretoward performance audit of government's internal auditor, there are no effect among role conflict and role ambiguity toward performance audit of government's internal auditor, and role overload is not moderating variable for the relationship Audit structure with performance audit of government's internal auditor.
ABSTRAK
Kinerja merupakan output/outcome dari sesuatu yang telah dikerjakan yang digunakan untuk mengukur tingkat keberhasilan seseorang secara keseluruhan selama kurun waktu tertentu yang dibandingkan dengan standar hasil kerja, target atau sasaran yang telah ditentukan dan disepakati bersama. Penelitian ini menganalisis struktur audit, role conflict (konflik peran), role ambiguity (ketidakjelasan peran) terhadap kinerja auditor intern pemerintah dimana role overload (kelebihan beban kerja) sebagai variabel pemoderasi. Populasi dalam penelitian ini adalah auditor intern pemerintah yang tergabung pada Tim Penilai Gabungan Angka Kredit Auditor yang terdiri atas Arsip Nasional Republik Indonesia, Badan Pengawas Tenaga Nuklir, Lembaga Sandi Negara, Kementerian Pemberdayaan Perempuan dan Perlindungan Anak serta Kementerian Koordinator Bidang Pembangunan Manuasia dan Kebudayaan. Teknik pengambilan sampel menggunakan teknik sampling jenuh (sensus). Structural Equation Model (SEM) dengan program WarpPLS 4.0 digunakan untuk menguji hipotesis yang diajukan. Hasil Penelitian menunjukkan bahwa struktur audit berpengaruh positif terhadap kinerja auditor intern pemerintah, sedangkan konflik peran dan ketidakjelasan peran tidak berpengaruh terhadap kinerja auditor intern pemerintah serat role overload bukanlah variabel yang dapat memoderasi hubungan struktur audit dengan kinerja auditor intern pemerintah.
Pengaruh Kompetensi, Independensi dan Religiusitas Auditor terhadap Kualitas Audit
Authors: Bona Nainggolan Timbul , Suratno Suratno , Rachbini Widarto 
Published: July 2019

ABSTRACT
The purpose of this study was to obtain empirical evidence about the influence of competence, independence and religiosity of auditors on audit quality. Determination of sampling by using probability sampling with the type of proportionate stratified random sampling. The object of this research is auditors in Inspectorate General Ministry of Education and Culture with a total sample of 192 auditors. After the data is obtained, the results will be presented descriptively and analyzed to test the hypothesis. Data were analyzed using multiple linear regression analysis. The results showed that independence had an effect on audit quality, while the competency and religiosity variables had no influence. This study only discusses 3 (three) independent variables that influence audit quality, there may be other variables that can influence. Data in this study were obtained from instruments based on respondents’ answers. This can cause problems, if the respondent’s perception is different from the actual situation. For further research, it is better to understand the meaning of the instrument for measuring the research variables or developing the instruments themselves.
ABSTRAK
Tujuan penelitian ini dilakukan untuk memperoleh bukti empiris tentang pengaruh kompetensi, independensi dan religiusitas auditor terhadap kualitas audit. Penentuan sampling dengan menggunakan probability sampling dengan jenis proportionate stratified random sampling. Objek penelitian ini adalah auditor di lingkungan Inspektorat Jenderal Kemendikbud dengan jumlah sampel sebanyak 192 auditor. Setelah data diperoleh, hasilnya akan dipaparkan secara deskriptif dan dianalisis untuk menguji hipotesis. Data dianalisis dengan menggunakan analisa regresi linear berganda. Hasil penelitian menunjukkan bahwa independensi berpengaruh terhadap kualitas audit, sedangkan variabel kompetensi dan religiusitas tidak mempunyai pengaruh. Penelitian inihanya membahas 3 (tiga) variabel independen yang berpengaruh terhadap kualitas audit, kemungkinan masih ada variabel lain yang dapat mempengaruhi. Data pada penelitian ini diperoleh dari instrumen yang berdasarkan atas jawaban responden. Hal ini dapat menimbulkan masalah, jika persepsi responden berbeda dengan keadaan yang sebenarnya. Bagi penelitian selanjutnya hendaknya lebih memahami makna dari instrumen pengukuran variabel penelitian atau mengembangkan sendiri instrumen tersebut.
Reversed Dynamo at Small Scales and Large Magnetic Prandtl Number
Authors: Brandenburg Axel , Rempel Matthias 
Published: July 2019

Abstract
We show that at large magnetic Prandtl numbers, the Lorentz force does work on the flow at small scales and drives fluid motions, whose energy is dissipated viscously. This situation is the opposite of that in a normal dynamo, where the flow does work against the Lorentz force. We compute the spectral conversion rates between kinetic and magnetic energies for several magnetic Prandtl numbers and show that normal (forward) dynamo action occurs on large scales over a progressively narrower range of wavenumbers as the magnetic Prandtl number is increased. At higher wavenumbers, reversed dynamo action occurs, i.e., magnetic energy is converted back into kinetic energy at small scales. We demonstrate this in both direct numerical simulations forced by volume stirring and in large eddy simulations (LESs) of solar convectively driven small-scale dynamos. Low-density plasmas such as stellar coronae tend to have large magnetic Prandtl numbers, i.e., the viscosity is large compared with the magnetic diffusivity. The regime in which viscous dissipation dominates over resistive dissipation for large magnetic Prandtl numbers was also previously found in LESs of the solar corona, i.e., our findings are a more fundamental property of MHD that is not just restricted to dynamos. Viscous energy dissipation is a consequence of positive Lorentz force work, which may partly correspond to particle acceleration in close-to-collisionless plasmas. This is, however, not modeled in the MHD approximation employed. By contrast, resistive energy dissipation on current sheets is expected to be unimportant in stellar coronae.
Diversity of insects associated with olive (Oleaceae) groves across a dryland climate gradient in Algeria
Authors: Chafaa Smail , Mimeche Fateh , Chenchouni Haroun 
Published: July 2019

AbstractThis study investigated insect diversity of olive (Olea europaea Linnaeus (Oleaceae)) groves grown in arid and semiarid climates in northeastern Algeria. Using several sampling techniques, a total of 1326 insect specimens were collected and identified into 151 species, 124 genera, 65 families, and 10 orders. Hymenoptera and Coleoptera were quantitatively the most abundant, whereas the dominant functional feeding groups were phytophages then predators. The entomofauna included several olive pests such as Bactrocera oleae (Rossi) (Diptera: Tephritidae), Parlatoria oleae (Colvée) (Hemiptera: Diaspididae), Euphyllura olivina (Costa) (Hemiptera: Liviidae), and Liothrips oleae Costa (Thysanoptera: Phlaeothripidae). Although insect diversity parameters recorded for both observed and expected species richness were higher in olive groves grown under semiarid compared with arid climate, the completeness rate of species richness obtained using the nonparametric incidence estimators was higher in arid olive groves. Generalised linear models showed that the number of individuals and species richness varied significantly between climates (P < 0.01), whereas the variation of the rest of diversity parameters was not significant. Diversity traits of insect assemblage of each climatic region were positively correlated. Besides, the Mantel permutation test revealed similar patterns (r = 0.91, P < 0.0001) between correlation matrices of the two climates. When increasing the number of samples, species richness extrapolation revealed that diversity is expected to increase by 130% in olive groves grown under arid climate and 93% in semiarid climate. These increases are related to continuous appearance of rare and scarce insects as demonstrated by species rarefaction curves. Even with high evenness values of insect communities, similarity was low between climate indicating the rarity and scarcity of populations.
Perception of Foreign Phonemes: The Case of Slovene Students of English
Authors: Jošt Saša , Stopar Andrej 
Published: July 2019

The study focuses on assessing the state of foreign phoneme acquisition by foreign language (FL) students at the end of their undergraduate studies. To determine whether they prioritise vowels over consonants, a perception experiment was devised that focuses on the phonemes in Standard Slovene and General British reported as most problematic for Slovene learners of English. Thirty-three Slovene students of English were tested, along with a positive and a negative control group (CG). A set of stimuli was tested using the AX discrimination method; the participants listened to 60 phonemic contrasts, played in a pseudo-randomised order. The results foregrounded the most problematic phonemes which act as perceptual magnets. Analysis shows that the students can discriminate foreign phonemes well, and that they consistently perform better in discriminating vocalic contrasts.
Environmental parameters of shallow water habitats in the SW Baltic Sea
Authors: Franz Markus , Lieberum Christian , Bock Gesche , Karez Rolf 
Published: July 2019

Abstract. The coastal waters of the Baltic Sea are subject to high
variations in environmental conditions, triggered by natural and
anthropogenic causes. Thus, in situ measurements of water parameters can be
strategic for our understanding of the dynamics in shallow water habitats.
In this study we present the results of a monitoring program at low water
depths (1–2.5 m), covering 13 stations along the Baltic coast of
Schleswig-Holstein, Germany. The provided dataset consists of
records for dissolved inorganic nutrient concentrations taken twice a month and continuous
readings at 10 min intervals for temperature, salinity and oxygen content.
Data underwent quality control procedures and were flagged. On
average, a data availability of >90 % was reached for the
monitoring period within 2016–2018. The obtained monitoring data reveal
great temporal and spatial variabilities of key environmental factors for
shallow water habitats in the southwestern Baltic Sea. Therefore the
presented information could serve as realistic key data for experimental
manipulations of environmental parameters as well as for the development of
oceanographic, biogeochemical or ecological models. The data associated with
this article can be found at https://doi.org/10.1594/PANGAEA.895257 (Franz
et al., 2018).
Over synthetische toerekening van schulden in geval van een wettelijke verdeling
Authors: Perrick S. 
Published: July 2019

Over synthetische toerekening van schulden in geval van een wettelijke verdeling
In deze bijdrage verdedigt de auteur dat artikel 3:184 BW naar analogie van toepassing is in geval van een wettelijke verdeling. Dit is van praktisch belang indien een van de erfgenamen insolvent is. Alvorens te motiveren waarom zijn standpunt naar zijn mening geldend recht weergeeft, vraagt de auteur aandacht voor de wijze waarop het aandeel van een deelgenoot-schuldenaar in de gemeenschap dient te worden bepaald. Het antwoord op deze vraag is ook van belang voor de analogische toepassing van artikel 3:184 BW. De auteur geeft vervolgens aan op welke wijze artikel 3:184 BW analogisch dient te worden toegepast, waarbij hij een onderscheid maakt tussen het geval dat een kind schuldenaar is van de nalatenschap en het geval dat de langstlevende dat is.
Boerenplaatsje revisited: de openheid van ons recht
Authors: Brinkman R.E. 
Published: July 2019

Boerenplaatsje revisited: de openheid van ons recht
Bij herlezing van het Boerenplaatsje-arrest valt op dat de Hoge Raad de insteller van een fideicommissaire erfstelling de vrijheid geeft om een bepaald goed uit die nalatenschap te voorzien van een extra voorwaarde, waarmee dat goed aan het fideicommissair verband kan worden onttrokken. Daarmee lijkt de fideicommissaire erfstelling iets weg te hebben van een (universeel) vindicatielegaat. In dit artikel wordt een en ander nader onderzocht.
De psychische gezondheid van gedetineerden in België en Nederland: een systematisch overzicht
Authors: Favril Louis , Dirkzwager Anja 
Published: July 2019

Mental health of prisoners in Belgium and the Netherlands: a systematic review
A well-established body of epidemiological research suggests that the prevalence of mental health problems (mental disorders, psychological distress, and substance use) in prisoner populations far exceeds that of non-incarcerated people in the surrounding community. Poor mental health in prisoners is associated with multiple adverse outcomes, including suicidal behaviour. In the past decade, novel data in Belgium and the Netherlands have been published on this topic, which have not been synthesized to date. The aim of the current systematic literature review was to provide an up-to-date overview of the mental health of prisoners in Belgium and the Netherlands. Based on 24 empirical studies conducted in 1997-2018, the authors conclude that people with mental health problems are overrepresented in Belgian and Dutch prisons, providing both a challenge and a public health opportunity to address the mental health care needs of a vulnerable and hard-to-engage population. Investing in the prevention and treatment of mental health problems not only benefits the prisoners concerned, but equally, society at large.
Wie heeft een wiethok op zolder?
Authors: Berger Emily , de Berk Vera , Beijers Joris , Blokland Arjan 
Published: July 2019

Who is growing weed in their attic? A multilevel study on risk and protecting factors at the individual and neighbourhood level regarding illegal weed cultivation sites
Illegal weed cultivation is increasingly perceived as an important societal problem. Most of existing research in this area focuses on the criminal organisations active on the cannabis market and the criminal profits that are gained here. The current study however focuses on the actors at the bottom of the cannabis market – the home growers – and aims at answering the following research question: what factors influence the chance of encountering an illegal weed cultivation at a certain residential address? In this study, the risk and protecting factors are taken into consideration on both the individual level (e.g. family composition and financial position of residents) and the neighbourhood level (e.g. social cohesion, physical disorganisation, level of criminality in a certain neighbourhood). In the current study, data of 401 illegal hemp cultivation sites discovered between 2011 and 2016 in homes in Eindhoven, the Netherlands, were analysed. Data from various quantitative data sources – like municipal data (BRP and data from the Social Domain) and data from the municipal neighbourhood monitors – were combined and analysed through a multilevel logistic regression. The results suggest that the likelihood of an illegal weed cultivation site is most prominently influenced by individual factors. Being married for instance seems to decrease the risk, whereas being divorced seems to increase the risk. The housing type also turns out to be of influence. On a neighbourhood level, physical disorganisation and the presence of other hemp cultivation sites in the neighbourhood are the only predictors for hemp cultivation. The results are discussed in the light of criminological theories regarding participation in crime, using the theoretical concepts motivation, opportunity, and control.
Patterns of richness of freshwater mollusks from Chile: predictions of its distribution based on null models
Authors: Fuentealba Jara Carmen Gloria , Rivera Reinaldo , Franco Cristian , Figueroa Ricardo , Faúndez Victor 
Published: July 2019

The freshwater mussels from Chile are characterized by a high percentage of endemism and a fragmented latitudinal diversity, which has been attributed to the features and geomorphological history sculpted by the hydrographic basins. In this work, a set of hypothesis under a macroecological approach is addressed, with the aim to explore environmental, topographic and hydrological factors that define the latitudinal distribution of this mussel group. In order to achieve this goal, Rapoport’s rule, geometrics limits and co-ocurrence were evaluated. In addition, we analyze the source and sink hypotheses through the nested analysis. We observed a noticeable mid-domain effect (MDE), where a major richness than expected was randomly observed between 40 and 41°S. The results revealed that the distribution pattern was not concordant with Rapoport’s rule (r = 0.123;p = 0.128). Regarding to historical dynamic of the distribution, the results show a significant nestedness pattern, suggesting a source-sink dynamic, that is, poorer communities are a subset of richer communities in species. According to the co-occurrence analysis, an aggregate pattern existed, suggesting potential regulatory mechanisms. The specific richness pattern is explained by the variable seasonality of the temperature with a variance percentage explained of 35%. The full model indicated that variables which characterize the heterogeneity of habitat (i.e. range, Shannon), water availability (i.e., precipitation, density of water bodies) and topography (i.e., altitude area available) jointly explain 40% of the variability of the observed richness. This study shows that the geographical distribution of mollusc richness is mainly explained by mainly climatic and topographical environmental components, as well as by the source-sink dynamics.
Extraction and Characterization of Oil from African Locust Bean (Parkia biglobosa) Seed
Authors: Olowokere J. A. , Onen A. I. , Odineze M. C. , B’aga I. D. , Akoji J. N. 
Published: July 2019

The extraction of oil from African locust bean seeds was carried out in this work. Standard procedures were followed to determine the yield present in the oil feed stocks using n-hexane in a Soxhlet extraction apparatus. Analyses were carried out to determine their proximate compositions and physicochemical characteristics. The determination of the functional groups and fatty acid compositions present in the extracted oils was also carried out using Fourier Transform Infrared Spectrophotometry (FTIR) and Gas Chromatography Mass Spectrophotometry (GC-MS) respectively. The results revealed that African locust bean seed has higher oil yield, crude fat, crude protein, ash content, crude fibre, moisture content than some other seeds such as Date palm seed with the exception of the carbohydrates content. Similarly, African locust bean seed oil which was yellowish brown in colour contained higher acid value, iodine value, peroxide value, free fatty acid with the exception of saponification value and specific gravity in comparism. Result from the FTIR analysis shows that 15 peaks were noticed in African locust bean seed oil, indicating the presence of various functional groups such as OH, C-H, C=C, C=O, C≡ C and C — N. Similarly, the GC-MS result also reveals that there are 6 dominating fatty acid compounds present in locust beans seed oil in relation to their relative weight composition abundance. In locust bean seed oil, linoleic acid stood out as the fatty acid compound with the highest weight composition of 31.9% having a relatively high degree of unsaturation. Furthermore, capric acid and lauric acid were found in this oil. Judging from all the results in this work, it can be deduced that African locust bean seed oil may serve as better alternative oil for consumption and in large-scale production of lubricants, cosmetics, paints, and hydraulic brake fluid.
An Evaluation of the Chemical Compositions and Antifungal Activity of Ocimum gratissimum (Nchuanwu) Leaves against Some Plant Pathogens
Authors: Uchegbu Rosemary I. , Akalazu Jacinta N. , Sokwaibe Chinweotuto E. 
Published: July 2019

Aim: This work was carried out to determine the chemical compositions of Ocimum gratissimum leaf (Fig. 1) using GC-MS and its antifungal potential against some plant pathogenic fungi.
Study Design: The study was designed to determine its chemical compositions by GC-MS and to test the inhibitory ability of the plant extract on plant pathogens.
Place and Duration of Study: Department of Chemistry, Alvan Ikoku Federal College of Education, Owerri and Department of Plant Science and Biotechnology, Imo State University, Owerri, Nigeria, between February to July 2017.
Methodology: The ethanol extract of the leaf of Ocimum gratissimum was evaluated using GC-MS to determine the chemical compositions of the plant. The identification of compounds was done by comparing spectrum of the unknown component with the spectrum of the known components stored in the NIST library. The essential oil of the plant was used to analyze the antifungal potential of the plant. This was done against some plant pathogenic fungi using disc diffusion method and MIC using broth micro dilution method.
Results: The GC-MS analysis revealed eight compounds (Fig. 2) with n- Hexadecanoic acid constituting the bulk of the oil (37.21%), followed by Oleic acid (25.38%) and Octadecanoic acid (16.19%). Other compounds present in the plant are Glycyl alcohol (2.47%), Methyl alpha –D- Glucopyranoside (8.33%), Tetradecanoic acid (5.77%), Palmitic amide (2.72%) and d-Glucose, 2,3- diethyl-4,5-dithioacetyl (1.93%). Ocimum gratissimum exhibited different degrees of antifungal activity against the mycelial growth of Aspergillus niger, Botryodiploidia theobromae, Rhizopus stolonifer, Penicillium expansum and Colletotrichum spp and Fusarium oxysporium. The maximum percentage degree inhibition of Ocimum gratissimum oil was observed on A. niger at different concentrations while the least inhibition was observed in Colletotrichum spp at different concentrations.
Analysis of some of the compounds found in Ocimum gratissimum such as Methyl alpha.-d-glucopyranoside, Oleic acid etc, reveals the rich pharmacological potential of this medicinal plant and the inhibitory potential of the plant against fungi justify the use of Ocimum gratissimum as a medicine traditionally.