bluuebunny/crossref_metadata_2025_split huggingface dataset:
PERANAN AUDITOR INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN
Authors: Erfiansyah Erfan , Kurnia Ia 
Published: July 2018

This study aims to research the role of internal auditor to the quality of financial reporting. Financial reporting is an important part as consideration to make a decision. Therefore, the quality of financial reporting needs to be observed because it affects stakeholders’ decision. Nowadays, the role of internal audit is highlighted as one of the important roles to improve the quality of financial reporting.
This study uses primary data by questionnaires given to the internal auditor of BPR in some areas of Bandung City, Bandung District, and West Bandung District. The sampling method used is purposive sampling. This research uses 33 samples of BPR with 60 internal audit respondents, and there are 50 questionnaires which were returned. Data analysis tool used is a simple linear regression. Before being tested using simple linear regression, testing the validity and reliability of the questionnaires that are used will be carried out.
The results of this research shows that the internal auditor has a positive and significant role on the quality of financial reporting with the results by 62.4%. This figure means that 62.4% has strong enough influence. The more the internal auditor involves in monitoring the reliability of financial reporting, the better quality of financial reporting will be.
PENGARUH KOMPENSASI LANGSUNG DAN KOMPENSASI TIDAK LANGSUNG TERHADAP KINERJA KARYAWAN BAGIAN STAFF OPERASIONAL PT PRANATA JAYA ABADI BANJARAN
Authors: Zulkarnaen Wandy , Herlina Risa 
Published: July 2018

Human resources are a supporting factor for companies to survive in competition. Compensation plays an important role in improving employee performance, one of the main reasons a person works is to make ends meet. Someone will work maximally to get the compensation in accordance with expectations. The compensation policy in addition to rewarding employees for the work performed by employees is also one way to retain potential employees.
Based on the variables studied, the research method used in this research is descriptive and associative method. Descriptive research is a study conducted to determine the value of independent variables and does not make the comparison of variables with other variables Descriptive research here aims to obtain a picture of direct compensation, indirect compensation and employee performance at PT Pranata Jaya Abadi. While the method of associative research is research that aims to determine the influence or also the relationship between two variables or more.
The results of this study show a multiple linear regression equation as follows: Y = 0.414 + 0.997X1 + 0.866X2, which can be interpreted as that the variables X1 and X2 are zero (0), then the variable Y will be worth 0.414 units; if the direct compensation (X1) increases by one unit and the other variable is constant, then the Y variable will increase by 0.997 units, and if the indirect compensation (X2) increases by one unit and the other variable is constant, then the Y variable will increase by 0.866 units.
The conclusion of this study obtained the value of determination coefficient of 82.7% or the value of 0.827 which indicates the meaning that direct compensation (X1) and indirect compensation (X2) gives simultaneous effect of 82.7% on employee performance (Y ). While the rest of 17.3% influenced by other factors that ignored the author. The value of Adjusted R2 0.820 or the value of 82.0% indicating the meaning that, if there are other independent variables to be included, direct and indirect compensation variables, remain to have an effect of 82.0%. Against employee performance.
Smoking and Lung Cancer in Bangladesh
Authors: Uddin Dayem , Mahmood I , Kundu S 
Published: July 2018

We studied the relationship between smoking and lung cancer risk in North-West and Southern region of our country with a very high baseline risk of lung cancer in male sex using data from a case-control study of lung cancer conducted between May, 1999 and May, 2004 at Rajshahi Medical College Hospital. Cases were 218 patients with incident, histologically confirmed lung cancer and controls were 436 patients admitted to the same hospital with non-neoplastic and non-lung diseases. Compared with never-smokers, the multivariate odds ratio (OR) for current smokers was 3.47[95%confidence interval (Cl) 2.31-5.20), and for ex-smokers 1.53 (95% Cl 0.81-2.87). Lung cancer risk increased by 20% (95% Cl 14% to 28%) for an increment of five cigarettes per day. The OR for smokers reporting occupational exposure to selected known or likely lung carcinogens was 7.22, compared with non-smokers without occupational exposure. This study further confirms that cigarette smoking is a strong determinant of lung cancer also in this high­ risk area of North-West and Southern area of our Bangladesh.TAJ 2009; 22(1): 207-211
Spectrum of Biopsy Proven Glomerular Disease: An Experience Based on Light Microscopy and Direct Immuno tluorescence Microscopy
Authors: Habib MA , Badruddoza SM , Meherunnesa - , Uddin M Jalal , Ahmed F , Chowdhury NI , Hossain MT , Mahmood I 
Published: July 2018

Glomerular diseases continue to be the leading cause of end-stage renal disease globally. In this study, 80 adequate renal biopsy specimens were subjected to histopathology and direct immunofluorescence (DIF) microscopy in the Department of Pathology, Rajshahi Medical College, from July 2008 to June 2009, to evaluate the spectrum of glomerular disease. Of them 42.5% were male and 57.5% were female with ratio 1: 1.35. The most frequent clinical presentation was nephrotic syndrome (62.5%). Primary glomerular diseases was accounting for 91.25 % of all glomerular disease and of them; FSPGN was the most common histological lesion (27.4%). DMesPGN was the second most common lesion {17.8%) followed by MCD (15.07%), MGN (10.96%), FSGS (10.96%), lgA nephropathy (6.85%), CSG (2.74%) and Cres. GN (2.74%). Lupus nephritis was the most prevalent (71.43%) among secondary glomerulonephritis cases. Among 73 adequate cases for DIF, 63.01% were found to be DIF positive and lgG alone and in various combinations were found in 82.60 % cases (highest deposits).TAJ 2009; 22(1): 239-244
Use of Imatinib Mesylate in the Management of Chronic Myeloid Le ukaemia
Authors: Kamal SM , Ahad MA , Mahmood I 
Published: July 2018

lmatinib mesylate (Enliven) is a synthetic tyrosine kinase inhibitor. If inhibits the break point cluster region (BCR)-Abelson (ASL) fusion protein that results from the chromosome abnormality known as the Philadelphia chromosome which leads to increased cell proliferation in chronic myeloid leukaemia (CML). lmatinib is approved for the treatment of Philadelphia chromosome positive (Ph+ ) chronic myeloid leukaemia (CML). Response is good with high 5 years survival rate. It is well tolerated. lmatinib is also recommended for the treatment of Gastro­ intestinal stromal tumour (GIST), Philadelphia positive acute lymphoblastic leukaemia (ALL) and nephrogenic systemic fibrosis (NSF). Use of imatinib in CML is discussed in this review article.TAJ 2009; 22(1): 315-318
Patients’ Perceptions and Factors Affecting Dialysis Modality Decisions
Authors: Friberg Ingrid O. , Mårtensson Lena , Haraldsson Börje , Krantz Gunilla , Määttä Sylvia , Järbrink Krister 
Published: July 2018

Background Home-based dialysis, including peritoneal dialysis (PD) and home hemodialysis (HHD), has been shown to be associated with lower costs and higher health-related quality of life than in-center HD. However, factors influencing the choice of dialysis modality, including gender, are still not well understood. Methods A questionnaire was sent out to all dialysis patients in the western region of Sweden in order to investigate factors affecting choice of dialysis modality. Logistic regression was used to analyze the data. Results Patients were more likely to have home dialysis if they received predialysis information from 3 or more sources and, to a greater extent, perceived the information as comprehensive and of high quality. In addition, patients had a lower likelihood of receiving home dialysis with increasing age and if they lived closer to a dialysis center. Men had in comparison with women a greater likelihood of receiving home dialysis if they lived with a spouse. In-center dialysis patients more often believed that the social interaction and support provided through in-center HD treatment influenced the choice of dialysis modality. Conclusion This study highlights the need for increased awareness of various factors that influence the choice of dialysis modality and the importance of giving repeated, comprehensive, high-quality information to dialysis and predialysis patients and their relatives. Information and support must be adapted to the needs of individual patients and their relatives if the intention is to improve patients’ well-being and the proportion of patients using home dialysis.
Collisional Quenching of Highly Excited H2 due to H2 Collisions
Authors: Wan Yier , Yang B. H. , Stancil P. C. , Balakrishnan N. , Parekh Nikhil J. , Forrey R. C. 
Published: July 2018

Abstract
Rate coefficients for pure rotational quenching in H2(ν
1 = 0, j
1) + H2(ν
2 = 0, j
2) collisions from initial levels of j
1 = 2–31 (j
2 = 0 or 1) to all lower rotational levels are presented. We carried out extensive quantum mechanical close-coupling calculations based on a recently published H2–H2 potential energy surface (PES) developed by Patkowski et al. that has been demonstrated to be more reliable than previous work. Rotational transition cross sections with initial levels of j
1 = 2–14, 18, 19, 24, and 25 were computed for energies ranging from 10−6 to 1000 cm−1, while the coupled-states approximation was adopted from 2000 to 20,000 cm−1. The corresponding rate coefficients were calculated for the temperature range 10−5 ≤ T ≤ 10,000 K. Scaling methods based on the ultra-cold data (10−5–1 K) were used to estimate rate coefficients for all other intermediate rotational states. Comparisons with previous work that adopted different PESs show small discrepancies at high temperatures and in low-energy resonance regions. The astrophysical applications of the current results are briefly discussed, including the rotational H2 critical densities due to para-H2 and ortho-H2 collisions.
A Detection of Sgr A* in the Far Infrared
Authors: von Fellenberg Sebastiano D. , Gillessen Stefan , Graciá-Carpio Javier , Fritz Tobias K. , Dexter Jason , Bauböck Michi , Ponti Gabriele , Gao Feng , Habibi Maryam , Plewa Philipp M. , Pfuhl Oliver , Jimenez-Rosales Alejandra , Waisberg Idel , Widmann Felix , Ott Thomas , Eisenhauer Frank , Genzel Reinhard 
Published: July 2018

Abstract
We report the first detection of the Galactic Center massive black hole, Sgr A*, at 100 μm and 160 μm. Our measurements were obtained with PACS on board the Herschel satellite. While the warm dust in the Galactic Center is too bright to allow for a direct detection of Sgr A*, we measure a significant and simultaneous variation of its flux of

and

during one observation. The significance level of the variability in the 160 μm band is 4.5σ, and the corresponding variability in the 100 μm band is significant at 1.6σ. We find no example of an equally significant false positive detection. Conservatively assuming a variability of 25% in the FIR, we can provide upper limits to the flux. Comparing the latter with theoretical models, we find that 1D radiatively inefficient accretion flow models have difficulties explaining the observed faintness. However, the upper limits are consistent with modern observations by ALMA and the Very Large Array. Our upper limits provide further evidence for a spectral peak at ∼1012 Hz and constrain the number density of γ ∼ 100 electrons in the accretion disk and/or outflow.
The Chemistry of Phosphorus-bearing Molecules under Energetic Phenomena
Authors: Jiménez-Serra Izaskun , Viti Serena , Quénard David , Holdship Jonathan 
Published: July 2018

Abstract
For decades, the detection of phosphorus-bearing molecules in the interstellar medium was restricted to high-mass star-forming regions (e.g., SgrB2 and Orion KL) and the circumstellar envelopes of evolved stars. However, recent higher-sensitivity observations have revealed that molecules such as PN and PO are present not only toward cold massive cores and low-mass star-forming regions with PO/PN ratios ≥1 but also toward the giant molecular clouds in the Galactic center known to be exposed to highly energetic phenomena such as intense UV radiation fields, shock waves, and cosmic rays. In this paper, we carry out a comprehensive study of the chemistry of phosphorus-bearing molecules across different astrophysical environments that cover a range of physical conditions (cold molecular dark clouds, warm clouds, and hot cores/hot corinos) and are exposed to different physical processes and energetic phenomena (proto-stellar heating, shock waves, intense UV radiation, and cosmic rays). We show how the measured PO/PN ratio (either ≥1, as in, e.g., hot molecular cores, or ≤1, as in UV strongly illuminated environments) can provide constraints on the physical conditions and energetic processing of the source. We propose that the reaction P + OH → PO + H, not included in previous works, could be an efficient gas-phase PO formation route in shocks. Our modeling provides a template with which to study the detectability of P-bearing species not only in regions in our own Galaxy but also in extragalactic sources.
From Planetesimal to Planet in Turbulent Disks. II. Formation of Gas Giant Planets
Authors: Kobayashi Hiroshi , Tanaka Hidekazu 
Published: July 2018

Abstract
In the core accretion scenario, gas giant planets are formed form solid cores with several Earth masses via gas accretion. We investigate the formation of such cores via collisional growth from kilometer-sized planetesimals in turbulent disks. The stirring by forming cores induces collisional fragmentation, and surrounding planetesimals are ground down until radial drift. The core growth is therefore stalled by the depletion of surrounding planetesimals due to collisional fragmentation and radial drift. The collisional strength of planetesimals determines the planetesimal-depletion timescale, which is prolonged for large planetesimals. The size of planetesimals around growing cores is determined by the planetesimal size distribution at the onset of runaway growth. Strong turbulence delays the onset of runaway growth, resulting in large planetesimals. Therefore, the core mass evolution depends on the turbulent parameter α; the formation of cores massive enough without significant depletion of surrounding planetesimals needs a strong turbulence of α ≳ 10−3. However, strong turbulence with α ≳ 10−3 leads to a significant delay of the onset of runaway growth and prevents the formation of massive cores within the disk lifetime. The formation of cores massive enough within several million years therefore requires that solid surface densities are several times higher, which is achieved in the inner disk ≲10 au due to pile-up of drifting dust aggregates. In addition, the collisional strength

even for kilometer-sized or smaller bodies affects the growth of cores;

for bodies ≲1 km is likely for this gas giant formation.
Revoir les droits et les devoirs des parties prenantes
Authors: Frérot Antoine , Rebérioux Antoine 
Published: July 2018

Une entreprise se définit comme un collectif coordonnant différentes parties prenantes (actionnaires, salariés, clients et fournisseurs). Un dirigeant d’entreprise a différentes missions, dont la préservation d’un équilibre entre les intérêts de ces différentes parties. Par ailleurs, il doit construire une stratégie sur le long terme. Il en découle certains principes souhaitables en matière de gouvernance, respectant les droits et les devoirs de chacune de ces parties prenantes. La promotion d’un actionnariat de long terme – par le biais de droits de vote augmentés pour les investisseurs les plus stables – en fait partie. De même, la participation des parties prenantes – et notamment des salariés – au conseil d’administration doit être envisagée. À Veolia, deux représentants des salariés siègent depuis 2013 au conseil d’administration. L’expérience est très positive, car ils apportent leur connaissance approfondie du groupe. Tout système d’incitation/rémunération du dirigeant qui ne prendrait en compte que l’une des parties prenantes de l’entreprise devrait être exclu. Enfin il convient de réfléchir à une réécriture des articles 1832 et 1833 du Code civil définissant la société, de manière à dépasser une vision trop étroite de l’objet social de l’entreprise. Classification JEL : G32, G34, K22, M12, M14.
La régulation de la gouvernance d’entreprise : de l’autorégulation à la corégulation ?
Authors: Harnay Sophie , Sachs Tatiana 
Published: July 2018

L’analyse économique considère le plus souvent les technologies juridiques traditionnelles, de type hard law , comme incapables de satisfaire les besoins juridiques hétérogènes des entreprises et des investisseurs en matière de gouvernance d’entreprise. À l’inverse, parce qu’ils sont le plus souvent produits par autorégulation et associent de ce fait étroitement les utilisateurs des règles à leur production, les codes de gouvernance d’entreprise, qui relèvent de la soft law , sont réputés offrir aux agents économiques des règles de gouvernance adaptées et flexibles. Leurs avantages supposés tiennent en outre au caractère volontaire et optionnel de l’adhésion des firmes, reposant sur le système « se conformer ou s’expliquer ». Cet article discute cette vision dominante de l’efficacité supérieure des codes de gouvernance par rapport aux technologies juridiques alternatives. Mobilisant à la fois les apports des disciplines économique et juridique, il souligne les risques associés aux codes en matière de qualité de la gouvernance et de transparence conformiste des entreprises. Revenant sur les réformes françaises récentes en matière de RSE, il suggère qu’un système de corégulation pourrait permettre de surmonter les inconvénients associés à la production autorégulée et hétérorégulée des règles de gouvernance d’entreprise. Classification JEL : G32, G34, G38, K22.
La gouvernance dans les LBO
Authors: Bédu Nicolas , Granier Caroline 
Published: July 2018

À partir du cas français, cet article traite la question de la gouvernance dans les LBO définie comme une chaîne de délégation entre les investisseurs des fonds de private equity , les fonds et les entreprises acquises. Il s’attache notamment à analyser les relations de contrôle et de surveillance entre les différentes parties prenantes à travers l’étude des mécanismes incitatifs et des instruments de surveillance mis en œuvre ainsi que la réglementation en vigueur. L’étude du modèle français met en évidence que la gouvernance dans les LBO est dépendante de caractéristiques institutionnelles affectant l’efficacité des mécanismes de contrôle et de surveillance existants, que les LBO conduisent à une asymétrie entre les intérêts des fonds et de leurs investisseurs et que lorsqu’un fonds de PE participe au montage, les LBO présentent davantage d’intérêt pour les banques que pour les entreprises acquises. Classification JEL : G23, G24, G28, G32, G34, G38.
L’activisme actionnarial dans l’assemblée générale : quels bénéfices pour les actionnaires et les entreprises ?
Authors: Charléty Patricia 
Published: July 2018

Le développement de l’activisme actionnarial s’explique en grande partie par la progression de l’actionnariat institutionnel qui représente depuis plusieurs années déjà la majorité de l’actionnariat (6 % environ en 1950 à plus de 70 % aujourd’hui aux États-Unis). Cet actionnariat cible des entreprises sur des questions de gouvernance (composition du conseil, mesures anti-OPA, etc.). Il s’oppose à certaines résolutions, en propose d’autres. En raison des évolutions réglementaires et de la quasi-obligation de voter, les fonds très diversifiés exercent pour beaucoup leurs droits de vote et s’avèrent des actionnaires « actifs » malgré une gestion passive. Plus récemment, l’arrivée des hedge funds a conduit à un mode opératoire nouveau : prise de participations significative suivie d’exigences sur la gouvernance, mais aussi sur la stratégie des entreprises. Les recherches les plus récentes indiquent globalement que l’activisme entraîne une amélioration des performances à long terme. Les prises de participations conséquentes, par des hedge funds en particulier, conduisent parfois à une réorientation de la stratégie, voire à un changement de contrôle, souvent au détriment des autres actionnaires. Peu de résultats sont à ce jour disponibles sur leurs conséquences pour les autres parties prenantes des entreprises. Classification JEL : G32, G34, M14, P12.
Les relations entre épargne et crédit : causes et conséquences d’un oubli bicentenaire
Authors: Babeau André 
Published: July 2018

Partout, les comptes nationaux mesurent bien le flux d’épargne annuelle des ménages. Mais nulle part on ne peut fournir l’affectation précise de ce flux à ses trois emplois : remboursements d’emprunts, investissements physiques et placements financiers. En particulier, les remboursements ont été complètement oubliés par les économistes pendant quelque deux siècles, de même que l’étaient les relations possibles entre le recours au crédit et le montant global d’épargne des ménages. Ces oublis ont de nombreuses raisons, notamment le statut subordonné du crédit dans l’analyse économique et les difficultés associées au calcul des « vrais » remboursements financés sur l’épargne courante. Leurs conséquences sont très importantes. Sans prise en considération de ces variables financières, aucune étude rétrospective des comportements d’épargne des ménages ne peut être réalisée avec la précision nécessaire. Quant à la prévision, aucun retournement significatif du taux d’épargne des ménages au cours des dernières décennies n’a jamais été prévu, pas plus sa baisse au cours des années 1980 dans de nombreux pays avancés – baisse largement due à la libération du crédit – que sa remontée dans plusieurs pays au lendemain de la crise des subprimes – remontée associée au fort recul du crédit observé alors. Classification JEL : E01, E17, E21, E51.
La dynamique d’appropriation des outils de gestion dans le champ de l’ESS : est-elle spécifique ?
Authors: Szostak Bérangère L. , Boughzala Yasmine , Diné Sébastien , Yahiaoui Saïd 
Published: July 2018

Cet article propose de déterminer la nature et le rôle des outils de gestion dans les organisations de l’ESS, qu’ils soient importés ou non de l’ économie classique. Nous postulons que l’enjeu majeur, pour ces structures, n’est pas de créer nécessairement des outils spécifiques, ni d’importer ceux de l’économie traditionnelle, mais surtout de penser l’appropriation des outils, quels qu’ils soient. Nous nous interrogeons par conséquent sur les conditions d’appropriation de ces outils et également sur la façon dont ces derniers permettent de préserver les valeurs sociales face à la croissance de l’entreprise. À partir d’une méta-analyse de travaux abordant les outils de gestion dans ce contexte, nous mettons en évidence quatre conditions : (1) la concertation démocratique entre les acteurs d’une OESS ; (2) la légitimation de l’outil de gestion et son appropriation par les acteurs ; (3) l’adaptabilité de l’outil de gestion ; et (4) le rôle du manager social comme garant du respect des valeurs de l’ESS. Ce travail nous amène à discuter deux points : le rôle des acteurs dans le processus d’appropriation et le rôle des organes politiques dans les organisations de l’ESS.