bluuebunny/crossref_metadata_2025_split huggingface dataset:
An Exploration of Offshoring in Audit Practice and the Potential Consequences of Associated Work “Redesign” on Auditor Performance
Authors: Downey Denise Hanes 
Published: April 2017

SUMMARY
This paper explores the nature of the offshoring process in auditing and examines how audit performance is affected by changes in the design of staff auditors' work resulting from offshoring. These issues are studied using a combination of in-depth exploratory interviews and an experiment. Offshoring represents a significant shift in audit practice, but prior research offers limited insight into the audit offshoring process and its potential effects on audit work. The exploratory in-depth interviews suggest that a key rationale behind offshoring is to provide enhanced opportunities for local auditors, by employing offshore auditors to complete basic audit work. However, due to the liaison role that local team members assume, as well as time constraints and a lack of trust in offshore auditors, interviewees indicate that local auditors often complete work started by offshore professionals. Theory suggests that such changes in the design of local staff auditors' work could adversely affect performance. The experiment finds that performance declines when participants complete work from a point in progress that is perceived to be of less significance. Taken together, the results offer an initial understanding of the audit offshoring process, and highlight the potential consequences of associated work “redesign” on auditor performance.
Conventions of Audit Quality: The Perspective of Public and Private Company Audit Partners
Authors: Brivot Marion , Roussy Mélanie , Mayer Maryse 
Published: April 2017

SUMMARY
This research is based on an in-depth analysis of 34 interviews with partners in Big 4, medium-sized, and small audit firms that specialize in private and/or public company audits, to explore how they understand the concept of audit quality. Two contrasting conventions—i.e., shared judgment norms—of audit quality emerge from the analysis. Public company audit partners in Big 4 firms espouse what we call the “model” audit quality convention, which considers that audit quality results from a technically flawless audit, where professional judgment is highly formalized, and quality is attested by a perfectly documented audit file that passes Canadian Public Accountability Board (CPAB) and PCAOB inspections. In contrast, partners working primarily on private company audits, regardless of their firm's size, endorse what we call the “value-added” audit quality convention, which considers that audit quality results from tailoring the audit to meet the client's unique needs, where professional judgment is unconstrained, and where quality is attested by the client's perception that the audit has given a better understanding of their financial situation and the associated risks and opportunities. Our analysis also reveals significant tensions within each of these two conventions, and a fear that the current regulatory framework for quality control might end up severely hurting audit quality.
Comparison of platelet function and viscoelastic test results between healthy dogs and dogs with naturally occurring chronic kidney disease
Authors: Dudley Alicia , Byron Julie K. , Burkhard Mary Jo , Warry Emma , Guillaumin Julien 
Published: April 2017

Abstract
OBJECTIVE To compare platelet function and viscoelastic test results between healthy dogs and dogs with chronic kidney disease (CKD) to assess whether dogs with CKD have platelet dysfunction and altered blood coagulation.
ANIMALS 10 healthy control dogs and 11 dogs with naturally occurring CKD.
PROCEDURES Blood and urine were collected once from each dog for a CBC, serum biochemical analysis, urinalysis, and determination of the urine protein-to-creatinine ratio, prothrombin time, activated partial thromboplastin time, plasma fibrinogen concentration, and antithrombin activity. Closure time was determined by use of a platelet function analyzer and a collagen-ADP platelet agonist. Thromboelastography (TEG) variables (reaction time, clotting time, α angle, maximum amplitude, and global clot strength [G value]) were determined by use of recalcified nonactivated TEG. Platelet expression of glycoprotein Ib (GPIb; receptor for von Willebrand factor), integrin αIIbβ3 (αIIbβ3; receptor for fibrinogen), and P-selectin (marker for platelet activation) was assessed by flow cytometry.
RESULTS Compared with healthy control dogs, the median closure time was prolonged, the median maximum amplitude and G value were increased, and the median clotting time was decreased for dogs with CKD. Platelet expression of both αIIbβ3 and P-selectin was also significantly increased for dogs with CKD, compared with that for control dogs. Platelet expression of GPIb, αIIbβ3, and P-selectin was not correlated with closure time or any TEG variable.
CONCLUSIONS AND CLINICAL RELEVANCE Results indicated that dogs with CKD frequently had evidence of platelet dysfunction and hypercoagulability that were not totally attributable to alterations in platelet surface expression of GPIb, αIIbβ3, and P-selectin.
Diffusion-weighted magnetic resonance imaging of the brain of neurologically normal dogs
Authors: MacLellan Megan J. , Ober Christopher P. , Feeney Daniel A. , Jessen Carl R. 
Published: April 2017

Abstract
OBJECTIVE To acquire MRI diffusion data (apparent diffusion coefficient [ADC] and fractional anisotropy [FA] values, including separate measures for gray and white matter) at 3.0 T for multiple locations of the brain of neurologically normal dogs.
ANIMALS: 13 neurologically normal dogs recruited from a group of patients undergoing tibial plateau leveling osteotomy.
PROCEDURES: MRI duration ranged from 20 to 30 minutes, including obtaining preliminary images to exclude pathological changes (T2-weighted fluid-attenuated inversion recovery transverse and dorsal images) and diffusion-weighted images.,
RESULTS: Globally, there were significant differences between mean values for gray and white matter in the cerebral lobes and cerebellum for ADC (range of means for gray matter, 0.8349 × 10−3 s/mm2 to 0.9273 × 10−3 s/mm2; range of means for white matter, 0.6897 × 10−3 s/mm2 to 0.7332 × 10−3 s/mm2) and FA (range of means for gray matter, 0.1978 to 0.2364; range of means for white matter, 0.5136 to 0.6144). These values also differed among cerebral lobes. In most areas, a positive correlation was detected between ADC values and patient age but not between FA values and patient age.
CONCLUSIONS AND CLINICAL RELEVANCE: Cerebral interlobar and cerebellar diffusion values differed significantly, especially in the gray matter. Information about diffusion values in neurologically normal dogs may be used to diagnose and monitor abnormalities and was the first step in determining the clinical use of diffusion imaging. This information provided an important starting point for the clinical application of diffusion imaging of the canine brain.
Progres Penelitian Austronesia Di Nusantara.
Authors: Simanjuntak Truman 
Published: April 2017

Abstract. Progress of Austronesian Studies in the Indonesian Archipelago. Austronesian-speaking people in Indonesia, which are part of the global Austronesian-speakers, which is the most denselypopulated, have a strategic role in figuring out the global Austronesians, especially since Indonesia is located in the middle of the dispersal area. As the direct predecessors of recent Indonesian indigenous population, their emergence since ca. 4000 BP has become a highly important field of study in our nation’s life. The increasingly intensive researches within the last decade have resulted in significant progress in the Austronesian studies and have given us a better picture on the origin, dispersal, and development of the Austronesian speakers and their cultures, both synchronically and diachronically. Local evolution resulted from process of adaptation to the environment, as well as external influences, have created a cultural dynamics from the Neolithic to the Palaeometalic and historic periods, until now. Eventually the local evolution and external influences have generated unique local cultures that form a mosaic of diversity of Indonesian people and culture like we see today. The wide scopes of Austronesian studies and limited researches have left some unanswered questions, both in regionalglobal and national contexts. That is a challenge, which encourages us to carry out more intensiveresearches in the near future. Abstrak. Penutur Austronesia di Indonesia menempati posisi yang sangat strategis dalam pemahaman Austronesia global mengingat keletakannya di bagian tengah kawasan sebaran dengan populasi yang terbesar di antara negara-negara penutur Austronesia. Sebagai leluhur langsung populasi Indonesia asli sekarang, kemunculannya ca. 4000 BP menjadikan bidang studi yang sangat penting bagi kehidupanbangsa. Penelitian yang semakin intensif dalam dasawarsa terakhir telah memberikan banyak kemajuan tentang asal usul, persebaran, dan perkembangan secara sinkronis dan diakronis. Evolusi lokal sebagai hasil proses adaptasi lingkungan dan pengaruh luar menciptakan dinamika budaya dari Neolitik ke Paleometalik dan berlanjut ke masa sejarah hingga sekarang. Faktor evolusi lokal dan pengaruh luar itu lambat laun menciptakan kekhasan budaya-budaya lokal, hingga membentuk mozaik kebinekaan bangsa dan budaya Indonesia seperti yang kita lihat sekarang. Luasnya cakupan studi Austronesia dan masih terbatasnya penelitian menyisakan banyak pertanyaan yang belum terjawab, baik dalam kaitannya dengan konteks regional-global maupun konteks nasional. Kondisi ini merupakan tantangan yang mendorong perlunya intensifikasi penelitian di masa datang.
Model Pemanfaatan Kawasan Cagar Budaya Trowulan Berbasis Masyarakat.
Authors: Ramelan W. Djuwita Sudjana 
Published: April 2017

Abstract. Community Based Model of Trowulan Cultural Heritage Region Utilization. Managing cultural heritage is not solely the responsibility of the government. However, local people must beinvited to play an active role too if preservation is to be successful, because utilizationof the site and its resources is directly related to the interaction of people’s lives with cultural heritage and if utilization is not managed properly then social conflict will arise. Trowulan is recognized as a national heritage area through Decree No. 260/M/2013 from the Ministry of Education and Culture, but its preservation needs to be properly managed. This study applied the qualitative approach: observation on sites used by people either controlled by the state or owned by the community; in-depth interviews to persons who have a role in public life, and of central and local government officials; discussion groups with researchers, academics, observers, officials of the central government; and the study of legislation. This study captured the essence of people’s aspirations in the utilization of Trowulan to create a model for community-based Trowulan utilization. Our model has produced benefits to social welfare and national identity. All aspects are related with each other to provide feedback (management board, legal aspect, blueprint, funding) so that it becomes strong and sustainable management. Abstrak. Penanganan cagar budaya diharapkan tidak semata-mata menjadi tanggung jawab pemerintah, masyarakat juga harus diajak berperan aktif. Utamanya, yang terkait langsung dengan kehidupan masyarakat dengan cagar budaya yaitu pemanfaatannya. Apabila pemanfaatan itu tidakdikelola secara baik maka yang timbul adalah konflik sosial. Trowulan ditetapkan sebagai Kawasan Cagar Budaya Nasional melalui SK Mendikbud No. 260/M/2013 namun penanganan puluhan ribu cagar budaya masih perlu dibenahi. Studi ini dilakukan melalui pendekatan kualitatif: observasi di situs-situs yang dimanfaatkan oleh masyarakat baik dikuasai oleh negara maupun dimiliki masyarakat; wawancara mendalam kepada tokoh-tokoh yang berperan di dalam kehidupan masyarakat, pejabat pemerintah; diskusi kelompok bersama para peneliti, akademisi, pemerhati, pejabat pemerintah; dan kajian legislasi. Hasil studi ini menangkap esensi dari aspirasi masyarakat dalam pemanfaatan Trowulanberbasis masyarakat. Model tersebut bermuara pada manfaat identitas nasional dan kesejahteraan sosial. Semua aspek saling terkait dan memberi umpan balik (badan pengelola, legalitas, cetak biru, dana) sehingga menjadi majemen yang kuat dan berkesinambungan.
Peran Museum Majapahit Sebagai Mediator Pelestarian Warisan Budaya dan Industri Pembuatan Bata.
Authors: Winaya Atina 
Published: April 2017

Abstract. The Role of Majapahit Museum as a Mediator between Heritage Preservation and Brick-Making Industry. Trowulan, the archaeological site which is believed as the former capital of theMajapahit Kingdom, currently suffers damages caused by the local brick-making industry. Majapahit Museum is one of the institutions which can suppress, or even stop, the growth and development of thebrick-making industry. The aim of this research is to provide a recommendation for the development of Majapahit Museum in the future in order to work as a mediator that can bridge both interestsbetween heritage preservation (government, archaeologists, academicians, and non-governmental organizations) and local citizens, especially the brick-makers. The methods used on this research is qualitative method through observation and literature study, followed by analysis based on new museology approach and cultural resources management approach. Based on the result, it is expected that the Majapahit Museum can play a key-role in raising the awareness of local citizens of the importance of the Trowulan site. The preserved site will provide benefits and positive impacts to three aspects in society, which are ideological, academic, and economic aspects. Abstrak. Trowulan, situs arkeologi yang diduga merupakan ibukota Kerajaan Majapahit, mengalami kerusakan yang semakin hari semakin parah seiring dengan perkembangan industri pembuatan bata oleh masyarakat setempat. Museum Majapahit adalah salah satu pihak yang dapat tampildalam upaya menekan, atau bahkan menghentikan, laju pertumbuhan dan perkembangan industri pembuatan bata tersebut. Penelitian dilakukan untuk memberikan suatu rekomendasi terhadap pengembangan Museum Majapahit pada masa mendatang agar dapat berperan sebagai mediator yangmenjembatani kepentingan pelestari budaya (baik pemerintah, arkeolog, akademisi, maupun Lembaga Swadaya Masyarakat) dengan masyarakat Trowulan, khususnya para pembuat bata. Metode yang digunakan dalam penelitian adalah metode kualitatif melalui observasi dan studi literatur, disertaianalisis berdasarkan pendekatan new museology dan pendekatan cultural resources management. Berdasarkan hasil penelitian, Museum Majapahit diharapkan berperan sebagai media yang mampu menanamkan dan menumbuhkan kesadaran masyarakat setempat mengenai pentingnya kelestarian Situs Trowulan. Situs yang lestari akan memberikan manfaat dan dampak positif terhadap tiga aspek di dalam kehidupan masyarakat, yaitu aspek ideologis, akademis, dan ekonomis.
REVITALISASI MUSEUM MANUSIA PURBA GILIMANUK
Authors: Indria Ida Ayu Gede Megasuari 
Published: April 2017

Revitalization of the Ancient Man of Gilimanuk Museum is very important to do as a first step to establish better communication between the Museum and the community it serves. This study aimed to describe the revitalization performed at the Museum of Ancient Man Gilimanuk and its relation to the strengthening of national identity. Methods of data collection in this study is observation, interview, and literature study. This research uses descriptive analysis techniques with a philosophical approach. The results showed that the revitalization performed at the Ancient Man Museum of Gilimanuk includes updating the interior of the main exhibit hall and also a site museum arrangement in accordance with the concept of the new museum. The revitalization at the Ancient Man Museum of Gilimanuk can increased the public awareness of their cultural identity. Revitalisasi sangat penting dilakukan sebagai langkah awal untuk membangun komunikasi yang lebih baik antara Museum Manusia Purba Gilimanuk dan masyarakat yang dilayani. Penelitian ini bertujuan untuk mendeskripsikan revitalisasi yang dilakukan di Museum Manusia Purba Gilimanuk dan kaitannya dengan penguatan identitas bangsa. Metode pengumpulan data dalam penelitian ini adalah observasi, wawancara, dan studi kepustakaan. Penelitian ini menggunakan teknik deskriptif analisis dengan pendekatan filosofis. Hasil penelitian menunjukkan bahwa revitalisasi yang dilakukan di Museum Manusia Purba Gilimanuk meliputi pembaharuan interior ruang pameran utama dan juga penataan ruang site museum sesuai dengan konsep new museum. Adanya revitalisasi di Museum Manusia Purba Gilimanuk dapat berpengaruh pada meningkatnya kesadaran masyarakat akan identitas budayanya.
PERKEMBANGAN AKSARA KWADRAT DI JAWA TENGAH, JAWA TIMUR, DAN BALI: ANALISIS PALEOGRAFI
Authors: Nastiti Titi Surti 
Published: April 2017

To date, Kwadrat script always associated with Kadiri era from 12th century, so that it is known as “kwadrat kadiri”. Besides in Central Java and East Java, there are some inscriptions in Bali which used kwadrat script. This research aims to know the development of kwadrat script and since when this script was used. Besides that it is also to track the historical relation of the use of kwadrat in Java especially East Java with Bali. This research used analitical-descriptive method and paleography approach. Based on paleography analysis, it is known that kwadrat script had been known since the era of King Dharmawangsa Tguh (± 991-1016). This script was brought to Bali by King Dharmawangsa Tguh’s sister named Gunapriya Dharmapatni/Mahendradatta who married King Udayana from Bali. If the two sibblings had known kwadrat script, it means that the script had been known since the reign of their parent named Makutawangsawarddhana. Aksara kwadrat selama ini selalu dikaitkan dengan masa Kaḍiri dari abad ke-12 sehingga dikenal dengan istilah “kwadrat kaḍiri”. Selain di Jawa Tengah dan Jawa Timur, ada beberapa prasasti dari Bali yang menggunakan aksara kwadrat. Tujuan penelitian ini adalah untuk mengetahui perkembangan aksara kwadrat dan sejak kapan aksara kwadrat ini dipakai. Selain itu juga untuk menelusuri hubungan kesejarahan pemakaian aksara kwadrat di Jawa, terutama Jawa Timur dengan Bali. Dalam penelitian ini metode yang dipakai adalah metode deskriptif analitis dengan pendekatan paleografi. Berdasarkan analisis paleografi dapat diketahui bahwa aksara kwadrat adalah aksara yang telah dikenal sejak masa raja Dharmawangśa Tguḥ (± 991– 1016). Aksara ini dikenal di Bali karena dibawa oleh saudara perempuan Dharmawangśa Tguḥ, Guṇapriya Dharmapatnī/Mahendradattā yang menikah dengan raja Udāyana dari Bali. Jika kedua bersaudara tersebut telah mengenal aksara kwadrat, maka aksara tersebut telah dikenal sejak masa pemerintahan orang tua Dharmawangśa Tguḥ dan Guṇapriyadharmapatnī, yaitu Makuṭawangsawarddhana.
Improving Students’ Reading Comprehension Through Text Structure Tasks
Authors: Rohman Abdul 
Published: April 2017

<p>Reading skill is one of the four main language skills taught in the classes of the English Department of Faculty of Education of Islamic University of Malang (FKIP Unisma). As the result of teaching reading had not achieved satisfactory result, the researcher conducted a study to find out how texts structure tasks can improve the students’ reading comprehension.</p><p> The method employed in this research was a classroom action research. It comprised four phases: planning, implementation, observation and reflection. The steps were adopted from Kemmis and Taggart’s action research model (1988). The subjects of the study were the four semester students of the English Department of FKIP Unisma in 2006 academic year. In the procedures and implementation process, one cycle consisting of four actions was done.</p><p> The instruments used in the study were observation sheets and test. The observation sheets were made two forms. One form of observation sheets was to observe the teacher in implementing the action and the other observation sheets were used to observe the students’ activities or reaction to the teachers’ activities during the learning-teaching process. The second instrument used was a test. It was to evaluate the effectiveness of the strategy used.</p><p>After four actions were conducted, a test was given to the students. The test result showed that the students’ mean score was 75.88 and the lowest score the students obtained was 65. The researcher decided that no more cycle was needed for the study had met the criteria of success. The action was considered successful if the students’ mean score reached 75 or under the category of B+, and the lowest score the student obtain was not less than 65.00.</p>
The Effects of Implementing Workshop on Radio Broadcasting Class Towards Students Speaking Ability
Authors: Wahyuni Nini 
Published: April 2017

<p><strong><em></em></strong><em>This research discuss about The Effects of Implementing Workshop on Radio Broadcasting Class Towards Students Speaking Ability.</em><em>The purposes are to know whether there is improvement in student speaking ability while conducting Workshop on Radio Broadcasting. The participants of this research are English Department students of State Polytechnic of Padang who attend Workshop on Broadcasting course in academic period 2015-2016 .</em><em> The data are collected through class observation, assessment, and questionnaire. The observation data shows that the students’ articulation, intonation, and expression in delivering the radio program are become better because they trained to speak</em> clearly<em> and in various way. Meanwhile, the questionnaire data shows that there were 60% students agree that w|Workshop on Radio Broadcasting class is important to improve their speaking ability, 68% students agree that they can improve their grammar, 72% students agree that they can improve their vocabulary, 56% students agree that they can express their idea,</em><em><em> and their articulation and speaking speed become better, 72% students agree that they can speak more fluent and their accuracy and 60% students agree that by practicing as a radio announcer, news reader and reporter, their self confident is improve. The average score for the students’ accent was 2,96, means that they have “Foreign accent” requires concentrated listening, and mispronunciations lead to occasional misunderstanding and apparent errors in grammar or vocabulary. The average score for grammar was 3,08, means that students have frequent errors showing some major pattern uncontrolled and causing occasional irritation and misunderstanding. For vocabulary, the average score was 3,04, means that their choice</em></em><em> of words sometimes in accurate, limitations of vocabulary prevent discussion of some common professional and social topics. For Fluency, the average score was 3,00, means that the speech is frequently hesitant and jerky; sentences may be left uncompleted. Finally, for comprehension, the average score was 3,16, means that they understand careful, somewhat simplified speech when engaged in dialogue, but may require considerable repetition and rephrasing. Even though the improvement on students speaking ability were not significant, it can be concluded that Workshop on Radio Broadcasting class give positive effect in increasing students speaking ability</em></p><p><em></em><br /><strong><em></em></strong></p>