bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Gender, Kompleksitas Tugas, Tekanan Ketaatan, Pengalaman Auditor Terhadap Audit Judgement
Authors: Pektra Stacia , Kurnia Ratnawati 
Published: October 2018

The purpose of this research was to examine the impact of gender, task complexity, obedience pressure, experience of auditors towards Audit Judgement. The object the auditors who works in the Public Accountant firms in Jakarta and Tangerang which have at least 3 years experience or have position as senior auditor. Data that had been analyzed were 110 questionnaires and the data were primer data. The type in this research is causal study and the sampling techniques that used is convenience sampling. The method that used is multiple regression analysis. The data that had been used from the entire questionnaires were valid. Reliability test results show questionnaires in this study is reliable. Normality test results showed all variables were normally distributed. Data used indicate the absence of the classical assumption of heteroscedasticity and non-occurrence of symptoms multicoloniarity between variables. Hypothesis test results indicate a strong correlation between variables and adjusted R-square value of 34.6%. In partial test only complexity of tasks that affect theentire audit judgment and all variables influential simultaneously.
Keywords: Audit Experience, Audit Judgement, Gender, Obedience Pressure, Task Complexity
Analisis Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan, Dan Basis Akrual Terhadap Manajemen Laba
Authors: Amanda Felicia , Febrianti Meiriska 
Published: October 2018

The purpose of this study is to analyze the effect of current tax, deferred tax expense, and accrual basis towards earnings management. The object of this study are manufacturing companies in consumer goods sector that are listed in Bursa Efek Indonesia for period 2011-2013.Selection of the sample is determined based on purposive sampling method. The sample used in the study are 19 manufacturing companies in consumer goods sector that are listed in Bursa Efek Indonesia for period 2011-2013, presenting and publishing financial statements on BEI’s official site in Indonesian Rupiah, that have been audited by an independent auditor per 31 December, contains data related to current tax expense and deferred tax expense, and have scaled earning change value in range 0 – 0,06 and -0,09 – 0. The data used in this study are secondary data, the annual financial statements audited by an independent auditor. Data analysis method used is logistic regression.The results of this study are (1) current tax expense has significant effect towards earnings management, (2) deferred tax expense does not have significant effect towards earnings management, (3) accrual basis does not have significant effect towards earnings management, (4) current tax expense, deferred tax expense, and accrual basis simultaneously have significant effect towards earnings management.
Keywords: accrual basis, current tax expense, deferred tax expense, earnings management.
Pengaruh Jumlah Wajib Pajak Orang Pribadi Terdaftar, Pemeriksaan Pajak dan Rasio Pencairan Tunggakan Pajak Terhadap Penerimaan Pajak Penghasilan Orang Pribadi
Authors: Oktaviani Dewi , Waluyo Waluyo 
Published: October 2018

The objective of this research is to examine the effect of personal taxpayers, tax inspection disbursement of tax arrears ratio towards revenue from personal income tax. The object of this study is KPP Pratama Kosambi for the period 2011-2013. The samples in this study was determined based on convenience sampling. Number of samples taken are 36 data from January 2011 to December 2013. The testing method used in this research is multiple regression method. The data used in this study are secondary data. The results of this study are (1) number of individual taxpayers has significant effect towards revenue from personal income tax (2) tax inspection has significant effect towards revenue from personal income tax (3) tax arrears disbursement ratio has significant effect towards revenue from personal income tax.
Keywords: number of individual taxpayers, tax inspection, rasio disbursement of tax arrears, revenue from personal income tax.
Studi Korelasional Gaya Kepemimpinan Terhadap Sikap Kewirausahaan Karyawan di Penerbit Gramedia Group
Authors: Winarno Winarno 
Published: October 2018

The objectives of this study is to find out relationship between the leadership style and the Entrapreneurial attitude of the employees. The study was conducted at Gramedia group publishing houses with 60 respondents selected randomly from editorial departements of the companies within the corporate. In accordance with local conditions and pratices in the corporate concerned, the Group makes contributions to various operated policy schemes which cover the majority of employees. The data was analyzed using simple regression analysis, Pearson Product-Moment correlation. The research concluded that there are positive correlations between leadership style and entrapreneurial attitude of the employees. Therefore the leadership style is very important factor in increasing the entapreneurial attitude of the employees.
Keywords: Intrapreneurship, leadership style, employees, Gramedia Group Publishing.
Mejores prácticas en preparación de alimentos en micro y pequeña empresa
Authors: Miranda Mejía José Remberto 
Published: October 2018

El estudio evaluó los conocimientos sobre buenas prácticas en preparación de alimentos. Las buenas prácticas comprenden el manejo de temperaturas de los alimentos, la limpieza e higienización para lograr mantener la inocuidad en los alimentos. Se realizó un estudio descriptivo de corte transversal, durante el período del 14 al 30 de mayo del 2013. Se evaluaron nueve diferentes tipos de alimentos, de los cuales la mayoría se encuentra contaminado de bacterias, entre las que se menciona la Escherichia coli. Existe la probabilidad de que no todos los alimentos estén contaminados en las instalaciones en estudio, ya que el muestreo no fue aleatorio, por tal razón no puede generalizarse la contaminación de los alimentos de la zona en estudio. Entorno, agosto 2014, número 56: 16-21
Examination of the relationship between phone usage and smartphone addiction based on certain variables
Authors: Arnavut Ahmet , Nuri Cahit , Direktor Cemaliye 
Published: October 2018

Purpose: The purpose of the study is to investigate the relationship between technology usage and Smartphone addiction according to certain variables. Method: In this study, which was conducted with the purpose of determining the opinions of preservice teachers, a scanning model was employed. The sample of the study consists of 714 preservice teachers who studied at the Atatürk Education Faculty of Near East University, who were selected based on a random sampling method. In the study, a demographic information form prepared by the researchers was used in order to obtain the required data. The preservice teachers who participated in the study voluntarily were asked to provide information on their demographic features such as age and gender, period of using social networking sites, daily usage habits of smartphones, daily average time spent on social networking sites, average time spent using technological devices and their reasons for using smartphones. The Smartphone Addiction Scale Short Form adapted to the Turkish language by Noyan, Darcin, Nurmedov, Yılmaz and Dilbaz, (2015)and the Opinion Scale for Technological Device Usage developed by Arnavut and Bicen, (2013) were both used. Findings: The conducted multiple regression analysis showed that the role of technology in life, communication and the usage of social media were significant predictor of smartphone addiction (F (3.709) = 282.065, p<.001). According to the obtained results, it was seen that the total variance explained 54% (R=.74, R2=.54, p<.001).A significant difference was observed in the communication dimension according to the age variable of the research (p=0.02), whereas no significant difference was found between smartphone addiction, social media usage and the role of technology in life (p<0.05). Tukey test analysis showed that the communication score increased with age. Conclusion: According to the obtained conclusions, it was found out that males predominantly use smartphones for communication purposes. No significant difference was found in terms of smartphone addiction. A high and significant relationship was found in a positive direction between smartphone addiction and social media usage. Additionally, a medium and significant relationship in a positive direction was found between smartphone addiction and the role of technology in life.
A scaled‐down neural conversational model for chatbots
Authors: Mathur Saurabh , Lopez Daphne 
Published: October 2018

SummaryDeep learning has revolutionized the field of conversation modeling. A lot of the research has been toward making the conversational agent more human‐like. As a result, overall the model size increases. Bigger models require more data and are costly to build and maintain. Often, for some tasks, high‐quality responses are not necessary. In this paper, a model that consumes fewer resources and a way to augment conversation data without increasing the size of the vocabulary is proposed. The proposed model uses a modified version of the GRU instead of the LSTM to encode and decode sequences of text.
Constitutional Incrementalism in a Religiously Divided Society: A Case Study of Afghanistan
Authors: PASARLAY Shamshad 
Published: October 2018

AbstractThis article explores the constitutional provisions that define the role of Islam and the shariah in Afghanistan’s many constitutions. It highlights that successful Afghan constitutions have always recognized Islam and the shariah and established a method of realizing them, while leaving open the possibility that the government could change its approach to realizing them in the future. Unsuccessful Afghan constitutions, by contrast, have allowed actors at the center to try to realize and interpret Islam in a rigid way that does not allow for ongoing negotiations with actors who would prefer to realize and interpret Islam in a different manner. In other words, Afghanistan’s longest-lived and successful constitutions have not entrenched Islam in a way that imposes the desires of one side of the debate. Instead, they have designed religious provisions in vague and ambiguous terms, thereby deferring to the future the question of what Islam really means and how it should be realized in practice – a strategy that proved considerably effective in preventing conflict over the role of Islam in a severely divided and heavily armed society. Drawing on this insight, the article explores how in overwhelmingly, but diversely, Muslim societies, it is important to create constitutional regimes that recognize Islam but leave room for rival interpretations of Islam. Incremental constitution writing is a useful tool in creating such constitutional regimes.
Late Permian conchostracans (Crustacea, Branchiopoda) from continental deposits in the Moscow Syneclise, Russia
Authors: Scholze Frank , Golubev Valeriy K. , Niedźwiedzki Grzegorz , Schneider Joerg W. , Sennikov Andrey G. 
Published: October 2018

AbstractThe Moscow Syneclise on the East European Platform is an important area for the study of the continental biota of late Permian to Early Triassic age in continuous sections. This study attempts a taxonomic description of the late Permian conchostracan fauna of this area. The rich, new material was collected, bed by bed, during geological and paleontological excavations of lacustrine and fluvial deposits of the Obnora Formation and Vokhma Formation of the late Permian Zhukovian Regional Stage near the towns of Vyazniki and Gorokhovets. The conchostracan fauna of the Zhukovian Regional Stage consists predominantly ofPseudestheriaand less frequently ofPalaeolimnadiopsis. In the earliest Triassic Vokhmian Regional Stage, a more diverse fauna includingEuestheria,Magniestheria,Cornia,Palaeolimnadiopsis, andRossolimnadiopsiswas already recorded. The preliminary taxonomic determination of the pseudestheriids from the Zhukovian Regional Stage is intended to serve as a prerequisite for future studies of late Permian conchostracan biostratigraphy on the regional to interregional scale.
Biology and life history ofLema praeusta(Fab.) (Coleoptera: Chrysomelidae), a biocontrol agent of two Commelinaceae weeds,Commelina benghalensisandMurdannia nudiflora
Authors: Das S. , Koner A. , Barik A. 
Published: October 2018

AbstractWe examined previous reports ofLema praeusta(Fab.) (Coleoptera: Chrysomelidae) as a minor pest of turmeric, eggplant, bottle gourd and pumpkin leaves, but no feeding damage by larvae and adults ofL. praeustawere recorded by us on these leaves. We observed feeding by the larvae and adults ofL. praeustaon ten species of Commelinaceae plants in no-choice tests. The biology, fecundity and life table parameters ofL. praeustaon two Commelinaceae weeds,Commelina benghalensisL. andMurdannia nudiflora(L.) Brenan were determined under laboratory conditions (27 ± 1°C, 65 ± 5% RH and 12L:12D). Total larval development times ofL. praeustawere 6.36 ± 0.07 and 7.28 ± 0.11 days (mean ± SE) onC. benghalensisandM. nudiflora, respectively. Adult females lived 106.25 ± 1.17 and 77.65 ± 0.91 days (mean ± SE) onC. benghalensisandM. nudiflora, respectively. Each female laid 272.95 ± 2.39 and 224 ± 1.74 eggs (mean ± SE) during a lifetime onC. benghalensisandM. nudiflora, respectively. The net reproductive rate (Ro), intrinsic rate of increase (rm), generation time (Tc), doubling time (DT) and finite rate of increase (λ) were 136.48, 0.14, 36.17, 5.10 and 1.41 onC. benghalensis, respectively, whereasRo,rm,Tc,DTand λ were 112, 0.20, 23.64, 3.47 and 1.51 onM. nudiflora, respectively, suggesting thatL. praeustacould be a potential biocontrol agent againstC. benghalensisandM. nudiflorain the fields of rice, maize, sorghum, soybean, mung bean, peanut and cotton.
Subversive skylines: local history and the rise of the Sayyids in Mongol Yazd
Authors: Mancini-Lander Derek J. 
Published: October 2018

AbstractThis article examines the emergence of the Ḥusaynī sayyids as key facilitators of the Mongols’ acculturation to Islamo-Persianate society and traces the expansion of their influence at imperial courts through the seventeenth century. Previous scholarship has emphasized the pivotal role of figures like Rashīduddīn Hamadānī in brokering reciprocal processes of acculturation from the empire's centre. This study builds on such work by shifting the focus to Yazd, a provincial city. It explores the evolving and unique role of Yazdī sayyids in facilitating such processes as they fashioned new patronage networks at court and reconfigured the urban morphology of Yazd. Furthermore, using local histories alongside universal ones, this study explores narrative strategies by which Yazdī authors, writing after the Mongol period, commemorated the sayyids’ emergence. It situates these writings in the context of larger transformations that affected relations between provincial elites and the imperial centre throughout these periods.
Early and Middle Pleistocene environments, landforms and sediments in Scotland
Authors: HALL Adrian M. , MERRITT Jon W. , CONNELL E. Rodger , HUBBARD Alun 
Published: October 2018

ABSTRACTThis paper reviews the changing environments, developing landforms and terrestrial stratigraphy during the Early and Middle Pleistocene stages in Scotland. Cold stages after 2.7 Ma brought mountain ice caps and lowland permafrost, but larger ice sheets were short-lived. The late Early and Middle Pleistocene sedimentary record found offshore indicates more than 10 advances of ice sheets from Scotland into the North Sea but only 4–5 advances have been identified from the terrestrial stratigraphy. Two primary modes of glaciation, mountain ice cap and full ice sheet modes, can be recognised. Different zones of glacial erosion in Scotland reflect this bimodal glaciation and the spatially and temporally variable dynamics at glacier beds. Depths of glacial erosion vary from almost zero in Buchan to hundreds of metres in glens in the western Highlands and in basins both onshore and offshore. The presence of tors and blockfields indicates repeated development of patches of cold-based, non-erosive glacier ice on summits and plateaux. In lowlands, chemical weathering continued to operate during interglacials, but gruss-type saprolites are mainly of Pliocene to Early Pleistocene age. The Middle Pleistocene terrestrial stratigraphic record in Scotland, whilst fragmentary and poorly dated, provides important and accessible evidence of changing glacial, periglacial and interglacial environments over at least three stadial–interstadial–interglacial cycles. The distributions of blockfields and tors and the erratic contents of glacial sediments indicate that the configuration, thermal regime and pattern of ice flow during MIS 6 were broadly comparable to those of the last ice sheet. Improved control over the ages of Early and Middle Pleistocene sediments, soils and saprolites and on long-term rates of weathering and erosion, combined with information on palaeoenvironments, ice extent and sea level, will in future allow development and testing of new models of Pleistocene tectonics, isostasy, sea-level change and ice sheet dynamics in Scotland.
Substructure imaging of heterogeneous nanomaterials with enhanced refractive index contrast by using a functionalized tip in photoinduced force microscopy
Authors: Jahng Junghoon , Yang Heejae , Lee Eun Seong 
Published: October 2018

ABSTRACTThe opto-mechanical force response from light-illuminated nanoscale materials has been exploited in many tip-based imaging applications to characterize various heterogeneous nanostructures. Such a force can have two origins: thermal expansion and induced dipoles. The thermal expansion reflects the absorption of the material, which enables one to chemically characterize a material at the absorption resonance. The induced dipole interaction reflects the local refractive indices of the material underneath the tip, which is useful to characterize a material in the spectral region where no absorption resonance occurs, as in the infrared (IR)-inactive region. Unfortunately, the dipole force is relatively small, and the contrast is rarely discernible for most organic materials and biomaterials, which only show a small difference in refractive indices for their components. In this letter, we demonstrate that refractive index contrast can be greatly enhanced with the assistance of a functionalized tip. With the enhanced contrast, we can visualize the substructure of heterogeneous biomaterials, such as a polyacrylonitrile-nanocrystalline cellulose (PAN-NCC) nanofiber. From substructural visualization, we address the issue of the tensile strength of PAN-NCC fibers fabricated by several different mixing methods. Our understanding from the present study will open up a new opportunity to provide enhanced sensitivity for substructure mapping of nanobiomaterials, as well as local field mapping of photonic devices, such as surface polaritons on semiconductors, metals and van der Waals materials.
Genome-wide association study reveals novel genetic locus associated with intra-individual variability in response time
Authors: Pinar Ari , Hawi Ziarih , Cummins Tarrant , Johnson Beth , Pauper Marc , Tong Janette , Tiego Jeggan , Finlay Amy , Klein Marieke , Franke Barbara , Fornito Alex , Bellgrove Mark A. 
Published: October 2018

AbstractIntra-individual response time variability (IIRTV) is proposed as a viable endophenotype for many psychiatric disorders, particularly attention-deficit hyperactivity disorder (ADHD). Here we assessed whether IIRTV was associated with common DNA variation genome-wide and whether IIRTV mediated the relationship between any associated loci and self-reported ADHD symptoms. A final data set from 857 Australian young adults (489 females and 368 males;Mage = 22.14 years, SDage = 4.82 years) who completed five response time tasks and self-reported symptoms of ADHD using the Conners’ Adult ADHD Rating Scale was used. Principal components analysis (PCA) on these response time measures (standard deviation of reaction times and the intra-individual coefficient of variation) produced two variability factors (labelled response selection and selective attention). To understand the genetic drivers of IIRTV we performed a genome-wide association analysis (GWAS) on these PCA-derived indices of IIRTV. For the selective attention variability factor, we identified one single-nucleotide polymorphism (SNP) attaining genome-wide significance; rs62182100 in theHDAC4gene located on chromosome 2q37. A bootstrapping mediation analysis demonstrated that the selective attention variability factor mediated the relationship between rs62182100 and self-reported ADHD symptoms. Our findings provide the first evidence of a genome-wide significant SNP association with IIRTV and support the potential utility of IIRTV as a valid endophenotype for ADHD symptoms. However, limitations of this study suggest that these observations should be interpreted with caution until replication samples become available.
GABAergic signaling linked to autophagy enhances host protection against intracellular bacterial infections
Authors: Kim Jin Kyung , Kim Yi Sak , Lee Hye-Mi , Jin Hyo Sun , Neupane Chiranjivi , Kim Sup , Lee Sang-Hee , Min Jung-Joon , Sasai Miwa , Jeong Jae-Ho , Choe Seong-Kyu , Kim Jin-Man , Yamamoto Masahiro , Choy Hyon E. , Park Jin Bong , Jo Eun-Kyeong 
Published: October 2018

AbstractGamma-aminobutyric acid (GABA) is the principal inhibitory neurotransmitter in the brain; however, the roles of GABA in antimicrobial host defenses are largely unknown. Here we demonstrate that GABAergic activation enhances antimicrobial responses against intracellular bacterial infection. Intracellular bacterial infection decreases GABA levels in vitro in macrophages and in vivo in sera. Treatment of macrophages with GABA or GABAergic drugs promotes autophagy activation, enhances phagosomal maturation and antimicrobial responses against mycobacterial infection. In macrophages, the GABAergic defense is mediated via macrophage type A GABA receptor (GABAAR), intracellular calcium release, and the GABA type A receptor-associated protein-like 1 (GABARAPL1; an Atg8 homolog). Finally, GABAergic inhibition increases bacterial loads in mice and zebrafish in vivo, suggesting that the GABAergic defense plays an essential function in metazoan host defenses. Our study identified a previously unappreciated role for GABAergic signaling in linking antibacterial autophagy to enhance host innate defense against intracellular bacterial infection.
Structural basis for PtdInsP2-mediated human TRPML1 regulation
Authors: Fine Michael , Schmiege Philip , Li Xiaochun 
Published: October 2018

AbstractTransient receptor potential mucolipin 1 (TRPML1), a lysosomal channel, maintains the low pH and calcium levels for lysosomal function. Several small molecules modulate TRPML1 activity. ML-SA1, a synthetic agonist, binds to the pore region and phosphatidylinositol-3,5-bisphosphate (PtdIns(3,5)P2), a natural lipid, stimulates channel activity to a lesser extent than ML-SA1; moreover, PtdIns(4,5)P2, another natural lipid, prevents TRPML1-mediated calcium release. Notably, PtdIns(3,5)P2 and ML-SA1 cooperate further increasing calcium efflux. Here we report the structures of human TRPML1 at pH 5.0 with PtdIns(3,5)P2, PtdIns(4,5)P2, or ML-SA1 and PtdIns(3,5)P2, revealing a unique lipid-binding site. PtdIns(3,5)P2 and PtdIns(4,5)P2 bind to the extended helices of S1, S2, and S3. The phosphate group of PtdIns(3,5)P2 induces Y355 to form a π-cation interaction with R403, moving the S4–S5 linker, thus allosterically activating the channel. Our structures and electrophysiological characterizations reveal an allosteric site and provide molecular insight into how lipids regulate TRP channels.