bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Effects of Economic and Social Bonds with Clients on Tax Professionals' Recommendations
Authors: Vermeer Beth Y. , Spilker Brian C. , Curatola Anthony P. 
Published: August 2019

ABSTRACT
This study provides new insights about how tax professionals' economic and social relationships with clients separately and jointly affect tax professionals' propensity to recommend aggressive tax positions to clients when resolving ambiguous issues. In an experiment with 133 practicing tax professionals, we manipulate the economic importance of the client and client identification (a social construct). We find that as the economic importance of the client increases, professional recommendations follow an inverted U-shaped pattern. Tax professionals more strongly recommend aggressive positions for clients of moderate economic importance than for clients of low or high economic importance. We also find that tax professionals with high versus low client identification provide more aggressive recommendations for clients of low or moderate economic importance, but not for clients of high economic importance. This paper contributes to the literature by identifying a boundary condition on client identification that has not been considered in prior accounting research.
The Impact of Vivid Graphical Presentation of Financial Information in Digital Annual Reports on Investors' Impressions of Management and Firm Performance
Authors: Zhang James (Yibo) 
Published: August 2019

ABSTRACT
This study examines the effect of graphical vividness on nonprofessional investors' impressions of management and firm performance when the financial performance news is either positive or negative. Conducting a 2 × 2 between-participants experiment with 470 participants from Amazon Mechanical Turk (M-Turk), I find that when the news is positive, nonprofessional investors have more positive impressions of management, which, in turn, leads to more positive impressions of firm performance when the graphical presentation is vivid versus pallid. In contrast, when the news is negative, presenting graphs vividly has little effect on nonprofessional investors' impressions. The study contributes to regulators and practice by demonstrating that allowing a high degree of presentation flexibility in digital annual reports has behavioral outcomes to nonprofessional investors' judgments and decisions. The study also contributes to the strategic disclosure literature by demonstrating the impact of graphical vividness in presenting financial performance information.
Analysing a Resilience Development Program: who benefits?
Authors: Heather Jonathon , Shannon Elizabeth , Pearson Sue 
Published: August 2019

Objective: This article presents findings from an analysis of resilience and resilience development. Design: Convergent, mixed-methods research used an online survey to gather data from participants in a resilience development program, in combination with a small number of semi-structured interviews with managers. Setting: The research was carried out on public sector health and human services managers and staff, during a time of ‘downsizing’ and organisational restructuring. Main outcome measures: The Wagnild Resilience Scale was used to measure resilience levels and their association to respondent demographic, educational and professional groupings. Results: Interviews with senior managers found a consensus of opinion that resilience was important; and the resilience development program either had, or potentially had, benefits for their workforce. Perceptions about exactly who would benefit differed between senior managers and participants in the program. Participant survey results indicated that respondent characteristics (age, occupational group, highest level of education and departmental role) were associated with differing levels of resilience. Conclusions: This study found that resilience development may benefit two groups of employees in particular: non-nursing staff under 50 years of age, and managers. These findings add to the body of knowledge associated with staff resilience development, organisational change management and organisational learning. These results inform health service manager practice by suggesting potential target groups for resilience development.
Implications of New Zealand’s Primary Health Care Policies for Management and Leadership
Authors: Ayeleke Reuben Olugbenga , North Nicola , Wallis Katharine Ann , Dunham Annette 
Published: August 2019

Introduction: Reforms have been introduced since 2000 to make New Zealand’s health system primary care-led. A competent health management workforce is necessary to provide leadership for the goals of the reforms to be realised.
Aim and objective : To review New Zealand’s key primary health care policies from 2000 to 2016 and consider their implications for management and leadership. Methods : A document analysis was undertaken using qualitative content analysis. Eligible documents were identified through the websites of relevant government and non-government agencies, World Health Organisation, and through Google Scholar. Findings :Two key policy trends relating to primary health care were identified. Firstly, a population health orientation to improve access to health care through community participation, and secondly, an integrated approach to promote collaboration within the health system, and between the health system and other sectors. The inferred management and leadership skillsets required to realise these policies included relationship management and collaboration, change management, and leadership. Conclusion: New Zealand’s primary health care sector underwent substantial reform between 2000 and 2016. Management and leadership capabilities need to be strengthened and developed for the benefits of the reforms to be realised.
PENGARUH KESELAMATAN KERJA DAN LINGKUNGAN KERJA FISIK TERHADAP MOTIVASI KERJA KARYAWAN PABRIK PAKAN TERNAK PT. GOLD COIN INDONESIA MEDAN
Authors: Saputra Hendra 
Published: August 2019

Penelitian ini bertujuan untuk mengetahui Pengaruh Keselamatan Kerja dan Lingkungan Kerja Fisik Terhadap Motivasi Kerja Karyawan PT Gold Coin Indonesia Medan. Penelitian ini dilakukan di PT Gold Coin Indonesia Medan dengan populasi 120 orang. Pengambilan sampel didasarkan pada rumus Slovin, sehingga sampel yang diperoleh dan digunakan dalam penelitian ini adalah 92 orang. Teknik pengumpulan data yang digunakan adalah melalui angket (angket) yaitu dengan membagikan angket kepada sampel (responden) dan mengumpulkannya kembali. Teknik analisis data yang digunakan adalah Regresi Linier Berganda dengan menggunakan rumus Y = a + b1 X1 + b2 X2 + e. Pertama, menguji keterkaitan antar variabel dengan menggunakan uji normalitas data, multikolinearitas, dan heterokedastisitas. Dan untuk mengetahui kontribusi faktor keselamatan kerja dan lingkungan kerja fisik terhadap motivasi kerja karyawan digunakan uji Determinasi Koefisien. Setelah kuesioner dianalisis maka diperoleh persamaan regresi Y = 10.026 + 0,314 X1 + 0,276 X2 yang artinya jika keselamatan kerja dan lingkungan kerja fisik di kondisi konstan maka motivasi kerja karyawan adalah sebesar 10.026. Selanjutnya nilai koefisien determinasi adalah 0,112 (11,2%) yang berarti bahwa variabel keselamatan dan lingkungan kerja fisik memberikan kontribusi sebesar 11,2% dalam menjelaskan variabel motivasi kerja dan sisanya dipengaruhi oleh faktor lain di luar variabel dalam hal ini. penelitian. Untuk menguji hipotesis dalam penelitian ini digunakan uji F dimana keputusan F hitung> F tabel. F_table diperoleh dengan df1 = k-1; Df2 N-k (2; 89) dan diperoleh nilai 3,10. Dan hasil akhir diperoleh nilai F_hitung 5,622 lebih besar dari F_table 3,10, dengan tingkat signifikan 0,005 <0,05. Dengan demikian dapat disimpulkan bahwa ada pengaruh positif dan signifikan antara keselamatan kerja dan lingkungan kerja fisik terhadap motivasi kerja karyawan pabrik pakan ternak PT Gold Coin Indonesia Medan. Kata Kunci : Keselamatan Kerja, Lingkungan Kerja Fisik, Motivasi Kerja Karyawan
PERAN EKOWISATA DALAM PENGEMBANGAN PARIWISATA BERBASIS MASYARAKAT (STUDI KASUS : HUTAN MANGROVE KUALA LANGSA)
Authors: Andiny Puti , Safuridar Safuridar 
Published: August 2019

Penelitian ini bertujuan untuk mengetahui dan mendeskripsikan karakter produk dan pasar ekowisata yang berbasis masyarakat di kawasan hutan mangrove Kuala Langsa yang dapa digunakan untuk community based ecotourism dan mengkaji sejauh mana ekowisata berpengaruh dalam menggerakan peran serta masyarakat dan memberikan manfaat bagi masyarakat setempat di Kuala Langsa. Data yang digunakan adalah data primer yang diperoleh dari kuisioner yang diberikan kepada 100 orang responden. Data kemudian dianalisis dengan menggunakan analisis statistik deskriptif pada program komputer akan dapat ditampilkan deskripsi statistik berupa nilai rata-rata (mean), simpangan baku (standard devviation) dan frekuensi jawaban untuk setiap variabel. Dari hasil penelitian menunjukan bahwa dari parameter aksesibilitas dan fasilitas yang memberikan dampak positif promosi tentang ekowisata hutan mangrove melalui media sosial dengan mean 3,88 dengan standar deviasinya 0,53711, sedangkan dampak yang tidak berpengaruh yaitu terdapat festival budaya setempat yang sangat menarik dengan mean 1,19 dengan standar deviasinya 0,39428. Dari sini terlihat bahwa karakter dan kondisi produk serta pasar ekowisata yang berbasis masyarakat masih kurang memunculkan karakternya. Kata Kunci : Pasar Ekowisata, Community Based Ecotourism.
PENANGGULANGAN GELANDANGAN DAN PENGEMIS DI INDONESIA (Analisis Program Desaku Menanti di Kota Malang, Kota Padang dan Jeneponto)
Authors: Fitri Ifni Amanah 
Published: August 2019

ABSTRAK Gelandang dan pengemis merupakan masalah sosial yang sering dijumpai khususnya di kota-kota besar. Tidak bisa dipungkiri semakin majunya pembangunan, maka semakin banyak munculnya gelandangan dan pengemis. Hal ini dikarenakan semakin meningkatnya kebutuhan hidup masyarakat sedangkan lapangan pekerjaan yang tersedia tidak memadai. Untuk mengatasi kondisi tersebut maka pemerintah membuat kebijakan dalam menanggulangi gelandangan dan pengemis salah satu kebijakan tersebut yaitu melalui program “Desaku menanti”. Penelitian ini bertujuan untuk mengetahui bagaimana pelaksanaan program “Desaku Menanti” di beberapa daerah lokasi bantuan program. Diantara lokasinya yaitu, Kota Malang, Kota Padang dan Jeneponto, Sulawesi Selatan. Metode yang digunakan dalam penelitian ini adalah studi literature dengan mengumpulkan beberapa data melalui internet maupun surat kabar. Hasil penelitian ini menunjukkan bahwa adanya perbedaan dalam pelaksanaan program “Desaku Menanti” antara daerah satu dengan daerah yang lain. Perbedaan itu dilihat dari bagaimana suatu desa dapat mengembangkan potensi yang ada dan memanfaatkan bantuan yang telah diberikan.Kata Kunci: Kesejahteraan Sosial, gelandangan dan pengemis, program Desaku MenantiABSTRACTHomelessness and beggars are a social problem caused by poverty. It cannot be denied that the more advanced development, the more the emergence of homeless and beggars. This is due to the increasing needs of the community while the available jobs are inadequate. In this case, the government has carried out various policies on homeless and beggars, one of these policies is through the program "Desaku Menanti". This study aims to find out how the implementation of “Desaku Menanti” program in several areas designated as aid locations. Among the locations are, Malang City, Padang City and South Sulawesi. The method used in this study is a literature study by collecting some data through the internet and newspapers. The results of this study indicate that there are differences in the implementation of the program "Desaku Menanti" between one region and another region. The difference is seen from how a village can develop its existing potential and utilize the assistance that has been given.Keywords: Social welfare, Homeless and beggars, Desaku Menanti program.
REKONSTRUKSI PEMAHAMAN HADIS
Authors: Nawir Mohammad 
Published: August 2019

The study concluded that the hadiths about gender equality in the fatwas of the Indonesian Ulama Council (MUI) was based on the validity of the arguments hadith, such as the rules of a tradition validity , which has been tested and recognized by the Hadith scholar of classical and authoritative. This study agrees with Ibnuddin (2011) which states that the MUI in the case of interfaith marriage less open to the socio cultural and socio real political currently there in the country, resulting in a controversial fatwa. M. Quraish Shihab (2003), Yusuf al-Qaradawi (2011), which explains that to understand the traditions of the creation of women, needs to be understood metaphorically. This study differs from Asrorun Ni'am Salah M. (2012) which states that the MUI fatwa on female circumcision is neutral between the two groups. The first group stated to perform the practice of circumcision in excess and the second group who forced himself to prohibition against female circumcision absolutely. Yunahar Ilyas (1997) study which states that the hadith about the creation of woman from the rib is a sound hadith that already valid either in text or contextmeaning. This study uses the Socio-historical approach. The primary data is a collection of MUI fatwa on gender equality issues, among them the fatwa of the imam pray for women, female circumcision, interfaith marriage, female leader. While secondary sources are books of hadith, hadith and sirah Sharh al-Nabawiyah especially that rested in the MUI issued fatwa
As relações de poder e os reflexos ao meio ambiente e à vida
Authors: Gumbowsky Argos , Treml Krishna Schneider , Juraszek Lucia , Ossig Viviane Dick , Marchesan Jairo , Bazzanella Sandro Luiz 
Published: August 2019

As sociedades humanas relacionam-se a partir de intensas relações de poder, gerando conflitos políticos, econômicos e sócio ambientais. Conflitos são travados em torno da lei, das normas e da lucratividade. A visão de poder advinda de Foucault confronta a visão convencional de que o poder reside no Estado e é operacionalizado pelas suas instituições, entre elas o Direito. No Brasil, a tutela ambiental é uma área relativamente nova, que tem seu marco histórico na Política Nacional do Meio Ambiente (PNMA). Nesse contexto, o problema posto em destaque no artigo é: como as relações de poder convalidam decisões e posicionamentos em assuntos que envolvem a vida e o meio ambiente? Sob quais motivações as relações de poder tornam permissíveis a reincidência de eventos como recentemente ocorreu em Mariana (2015) e Brumadinho (2019) no Estado de Minas Gerais? Utilizou-se dos recursos da pesquisa bibliográfica e documental. O objetivo geral consiste em compreender as relações de poder que convalidam decisões e posicionamentos em assuntos que envolvem a vida e o meio ambiente. Sob esse prisma, fundamentou-se nas ideias e investigações de Michel Foucault (1926 - 1984). Contudo, foi na década de 1970, mediante as publicações realizadas sobre o poder nas relações sociais que o autor se destacou como um dos filósofos mais renomados do panorama cultural, na contemporaneidade. Conclui-se que é a partir da compreensão das relações de poder que talvez poder-se-á constituir uma perspectiva de desenvolvimento em que meio ambiente e vida possa se apresentar integradas e indissolúveis e sua multiplicidade de manifestação e, sobretudo em sua preservação.
Palavras-Chave: Relações de poder. Meio ambiente. Desenvolvimento. Vida.
Measurement strategy as a determinant of the measurement uncertainty of an optical scanner
Authors: Koteras Robert , Wieczorowski Michał , Znaniecki Piotr , Swojak Natalia 
Published: August 2019

Abstract
The subject of the article is an attempt to determine the impact of the applied measurement strategy on the accuracy of the measurement result. This problem is particularly crucial when measuring large objects. In these cases, it is not always possible to provide ideal conditions for the submission of particular scans. It is necessary to adjust the strategy to specific imposed conditions defined by the geometry of the object and to the time frame of the measurement itself.
With regard to the above, an attempt was made to carry out a series of accuracy studies testing the structural light scanner while measuring elements of overall dimensions greater than the measuring capacity of the scanner. At the same time, various potential measuring strategies were simulated in practical applications. Our studies were conducted using a pre-designed test template with a defined distribution pattern of reference points and geometrical elements. Moreover, in order to make an in-depth investigation of the issue, some trials were undertaken with the use of limiting parameters. That means the scanner had both an excess and shortage of information required for a correct assembly of scans. Those scopes were taken into consideration in the study in order to use the acquired knowledge in practical measuring applications. Furthermore, conclusions from the conducted studies indicate peaks and troughs of respective measuring strategies with special care for determining relationships among the used strategies and the measuring accuracy parameters.
A method to increase the survival of probiotic bacteria Lactobacillus brevis at a lowered pH
Authors: Jurkowski Andrzej , Kozioł Jacek J. , Gronczewska Ewelina 
Published: August 2019

Abstract

Lactobacillus brevis PCM 2570 is a strain of lactic acid bacteria, i.e. probiotic bacteria whose major fermentation product is lactic acid. The efficiency of lactic acid production is limited by the value of ambient pH. This study aimed to increase the survival of this bacterial strain at a reduced pH (3.9), which would result in an increased yield of lactic acid fermentation. In our experiment the survival rate of probiotic bacteria L. brevis PCM 2570 was increased 1.2-fold to 6.96-fold due to the presence of Fe3O4 magnetic nanoparticles, as compared to the control. The minimum concentration of nanoparticles with a positive effect was 8 mg/ml, but the optimum concentration was 20 mg/ml.
Chemical or Surgical Treatment in Ingrown Toenails? Practical Issues from a Case Series
Authors: Chiriac Anca , Birsan Cristina , Podoleanu Cristian , Stolnicu Simona 
Published: August 2019

Abstract

Introduction: An ingrown toenail is a serious medical problem that cannot be overlooked, and the decision of choosing between conservative versus surgical treatment may be difficult in daily practice.

Case series presentation: We present the cases of two young men with a long history of ingrown toenails, previously treated by complete nail avulsion, numerous topical applications of antibiotics, and 5% silver nitrate, successfully treated with caustic chemical agents, compared to a 19-year-old athlete with debilitating pain, intense inflammatory changes, infection, granulation tissue induced by skin penetration of lateral nail edge by an incurved toenail, in whom surgical treatment was needed.

Conclusion: Chemical matricectomy in the absence of any surgical intervention, along with patience allowing the nail to grow, could be an option that is easy to perform in case of ingrown nails. However, the selection of cases is important, taking into balance the benefit-risk ratio.
Impact of Coronary Plaque Vulnerability on Acute Cardiovascular Events – Design of a CT-based 2-year Follow-up Study
Authors: Mitra Noémi , Hodas Roxana , Szabó Evelin , Parajkó Zsolt , Benedek Theodora , Benedek Imre 
Published: August 2019

Abstract
With coronary artery disease (CAD) projected to remain the leading cause of global mortality, prevention strategies seem to be the only effective approach able to reduce the burden and improve mortality and morbidity. At this moment, diagnostic strategies focus mainly on symptomatic patients, ignoring the occurrence of major cardiovascular events as the only manifestation of CAD. As two thirds of fatal myocardial infarction are resulting from plaque rupture, an approach based on the “vulnerable plaque” concept is mandatory in order to improve patient diagnosis, treatment, and, by default, prognosis. Given that the main studies focus on a plaque-centered approach, this is a prospective observational study that will perform a complex assessment of the features that characterize unstable coronary lesions, in terms of both local assessment via specific coronary computed tomography angiography markers of coronary plaque vulnerability and systemic approach based on serological markers of systemic inflammation in patients proved to be “vulnerable” by developing acute cardiovascular events.
Hybrid warfare and hybrid threats today and tomorrow: towards an analytical framework
Authors: Weissmann Mikael 
Published: August 2019

Abstract
This article first traces the origin of hybrid warfare and the label game surrounding the concept, asking whether it is merely old wine in a new bottle, and if so, whether it is still a useful concept. It is found that while being old wine in new bottles, it is still a good wine well worth drinking. While there is not much new in the concept itself, it is a useful tool to think about past wars, today’s wars and the wars of the future. Thereafter, this paper analyses how hybrid warfare and hybrid threats are to be understood in the context of peace, conflict and war. It is shown how hybrid warfare and threats fit into our traditional understanding of conflict dynamics.
Morphology, Morphometry and Histogenesis of the Prenatal Dromedary (Camelus Dromedarius) Spleen
Authors: Jaji Alhaji Zubair , Saidu Adamu Saleh , Mahre Mohammed Bakari , Yawulda Mbaya Pindar , Girgiri Ibrahim Alhaji , Tomar Piyush , Da’u Faruk 
Published: August 2019

Abstract
Prenatal gross morphologic, morphometric and histologic developmental features of the dromedary spleen were studied. The dromedary gestation period (13 months) was categorized into four (1-4) phases and ten developing spleens per growth phase were sampled. Splenic topographical anatomy was noted before being eviscerated from each foetus. Morphologic and morphometric features of the eviscerated spleens were immediately documented and 2 – 4 mm thick samples were collected for histological analysis. The developing spleen was dark brown in colour, semilunar shaped and significantly increased (p<0.05) in size and weight across the four phases of prenatal development. The full-term dromedary spleen was observed to have unique histological features. Its capsule had an inner smooth muscle and an outer predominant connective tissue layer. The pumping of stored blood from the muscular capsule and trabeculae was proportionate to the body’s requirement. The splenic venous return was characterized by blood flow from the red pulp (venous sinusoids) to the peritrabecular sinuses, subcapsular sinuses and finally to the splenic veins. The dromedary has a sinusal type of spleen and has both open and closed types of circulation. The presence of closed circulation and absence of marginal sinus could be the reason for dromedary main health problems of blood parasites; Trypanosoma evansi. It was concluded that most of the salient features of the postnatal spleen were already evident in the first growth phase and became developed by the second phase. Other growth phases were mainly characterized by increase in sizes.