bluuebunny/crossref_metadata_2025_split huggingface dataset:
Doskonalenie procesów w administracji publicznej z zastosowaniem lean government
Authors: Walczak Maciej 
Published: April 2017

The article examines the issue of lean government, a concept used to improve the functioning of public sector institutions. It first describes current trends in the public sector and the concept of new public management. It then defines lean government and classifies losses brought on by the specifics of public administration. It outlines key barriers to implementing the methods that have been used to improve commercial organisations, and presents guidelines for applying the lean approach in public sector organisations. The article concludes by looking at the need to introduce this concept in the organisations in Poland’s public sector.
Metodyka zarządzania ryzykiem współpracy z operatorem logistycznym
Authors: Tyrańska Małgorzata , Małkus Tomasz 
Published: April 2017

The aim of the article is to draw attention to the fact that a company’s cooperation with a logistics service provider may also be a source of risk. The efficiency of the enterprise’s operations can reduce the risk involved in cooperation with the logistics service provider. For that to happen, however, the origin of a risk must be identified and the strength of its impact on the enterprise’s operations determined. It is possible to identify and reduce the negative effects of cooperation risk with a logistics service provider by applying risk management methodology that will make it possible to identify and diagnose the origin of the place of risk, determine the risk level and select appropriate methods to mitigate or eliminate it. The procedure proposed identifies negative phenomena and enables the proper flow and coordination of information. The risk management methodology is aimed at identifying those aspects of cooperation with the logistics service provider which are incompatible with the standards and criteria established in advance, to ensure a state of flexible cooperation and to reduce the possibility of the costs of the cooperation rising.
Competências relacionadas ao perfil de formação de profissionais Médicos – Uma Análise do Programa Mais Médicos em Minas Gerais
Authors: Nascimento Juliana Goulart Soares do 
Published: April 2017

O presente artigo visa discutir a relação entre as competências descritas pelos currículos médicos e suas mobilizações quando do exercício do trabalho no contexto do Programa Mais Médicos. Através de abordagem metodológica de natureza comparativa, buscou-se elucidar se há uma articulação entre as competências descritas no currículo de formação médica de cubanos e brasileiros e as de fato mobilizadas pelos mesmos durante a execução de seu trabalho dentro do Programa Mais Médicos. Observou-se que apesar de existirem vários pontos de convergência entre os dois currículos, ainda verificam-se atuações muito distintas na prática profissional, resultado este que abre a possibilidade de discussão sobre possíveis ajustes nas matrizes curriculares e/ou programas de educação continuada, ou ainda na prática docente, para que de fato elas atendam as competências estruturadas e descritas como ideais ao exercício da profissão.
Safe inter‐hospital ground transfer in the prone position of a critically ill patient with acute respiratory distress syndrome
Authors: Honan David Michael , Mohammed Amr 
Published: April 2017

SummaryProne positioning to optimise ventilation in a patient with acute respiratory distress syndrome (ARDS) is not a contraindication to inter‐hospital transfer, and may be life‐saving. Basic safety precautions must be maintained throughout the transfer. Based on a successful case of prone transfer, we would advocate that transport teams consider training specifically for this scenario.
Humeral Tip-apex-distance as a Prognostic Marker for Proximal Humeral Fractures in 203 Patients
Authors: Saul Dominik , Himmelmann Tobias , Dresing Klaus 
Published: April 2017

Background:Humeral head fractures and their postoperative outcome remain a challenging problem in surgical daily routine. Predictive factors for loss of fixation are rare.Objective:Determination of predictive factors for the failure of osteosynthesis with the loss of fixation or migration of screws in humeral head fractures.Method:From 1995 to 2011, 408 patients with proximal humeral fractures [mean age 66.6 years, 50.9-82.3 years] and osteosynthesis were analyzed. Two hundred and three received open reduction internal fixation (ORIF) with the PHILOS®plate. The non-locking plate was used in 80, the locking plate in 16 and humeral head prosthesis in 26 patients, in addition to 23 patients undergoing other procedures. Intraoperative reduction that achieved an anatomical alignment of the medial aspect of the humerus (humeral calcar) was assessed in 94 patients by postoperative X-ray analysis. The loss of fixation was evaluated by a follow-up of three to five X-rays and measurement of the humeral tip-apex-distance (HTAD).Results:For stable fixed fractures with an intact calcar, percentual HTAD was significantly higher than for unstable fixed fractures (p=0.04). Morbidity, such as hypertension, orthopedic operations or diabetes, strongly influenced the HTAD, while postoperative passive motion treatment modestly affected the HTAD over time.Conclusion:The anatomic reconstruction of the calcar, leading to stable fixation of humeral head fractures, can significantly prevent an overproportioned decrease in the HTAD in postoperative X-rays and seems to be vital in multimorbid patients. Measurement of the HTAD over time delivers a tool for early detection of secondary loss of fixation.
PENGEMBANGAN KOMPETENSI PROFESIONAL BERKELANJUTAN DOSEN VOKASI PADA PENDIDIKAN VOKASIONAL DI LAMPUNG
Authors: Sugiyanto S. , Slamet S. , Sugiyono S. 
Published: April 2017

Tujuan penelitian ini adalah menghasilkan model pengembangan kompetensi profesional berkelanjutan bagi setiap dosen vokasi (PKPB-DV) agar memiliki kompetensi untuk dapat menjalankan tugas pokok dan fungsinya. Metode penelitian dan pengembangan digunakan untuk menjawab pertanyaan penelitian, dengan subjek penelitian pegawai, pimpinan perguruan tinggi, dosen yang ditentukan secara purposif. Data dikumpulkan dengan pedoman wawancara dan angket serta dianalisis secara deskripsi kualitatif. Hasil penelitian menunjukkan bahwa model pengembangan kompetensi berkelanjutan memiliki empat unsur yaitu: (1) perencanaan berisi analisis karakter dosen vokasi, analisis kebutuhan dosen vokasi, pemilihan intervensi sarana, prasarana dan biaya, (2) pengorganisasian berisi mekanisme PKPB-DV, susunan organisasi mencakup keterlibatan individu dan tugas lembaga, koordinasi kegiatan mencakup kerjasama research danpenugasan oleh lembaga, (3) pelaksanaan meliputi tempat PKPB-DV, waktu pelaksanaan PKPB-DV, pemberian intervensi, pemberian bimbingan dan motivasi, dan (4) pengendalian yang berisi standar PKPB-DV.Kata kunci: model pengembangan, kompetensi professional berkelanjutan, dosen vokasi CONTINUING PROFESSIONAL COMPETENCE DEVELOPMENT OF VOCATION LECTURERS ON VOCATIONAL EDUCATION IN LAMPUNGAbstractThis study aims to produce a model of continuing professional competence development of vocational lecturer (CPCD-VL) to have a competence to do their duties. The research and development methods are used to answer research questions with research participants consisting of administration staffs, university leaders, and lecturers that are determined purposively. Data were collected by interviews and questionnaires and analyzed by qualitative description. Results show that the model of continuing professional competence development has three elements, namely: (1) planning, an analysis of the character of vocational lecturers; needs analysis of vocation lecturer, and planning of the facilities, infrastructure and costs, (2) organization provides a mechanism of CPCD-VL, the organizational structure includes individual engagement and task organization, coordination of the activities include collaboration research and assignment, (3) implementation including CPCD-VL, the execution time of CPCD-VL, providing interventions, providing a guidance and motivation, and (4) control containing the standard of CPCD-VL.Keywords: development model, continuing professional competency, vocational lecturer
IMPLEMENTASI UJI COBA MODUL-MODUL STATISTIKA BERBASIS SPREADSHEET UNTUK MAHASISWA JURUSAN AKUNTANSI POLITEKNIK
Authors: Wijana I Made , Suardani Anak Agung Putri 
Published: April 2017

Tujuan penelitian ini untuk mengetahui hasil penilaian ahli terhadap draf modul-modul mata kuliah statistika berbasis spreadsheet untuk mahasiswa Jurusan Akuntansi Politeknik yang telah dihasilkan pada penelitian tahap sebelumnya (tahap pertama), untuk mengetahui bagian dari modul yang perlu direvisi, dan untuk mengetahui hasil uji coba terbatas dari draf modul-modul tersebut. Instrumen yang digunakan untuk penilaian terdiri atas lima aspek yaitu aspek pendahuluan, pembelajaran, isi, tugas, evaluasi, penilaian, dan rangkuman. Uji coba terbatas dilakukan pada dua kelompok mahasiswa Jurusan Akuntansi Politeknik Negeri Bali. Hasil penelitian menunjukkan penilaian ahli materi yaitu secara keseluruhan modul-modul dikategorikan baik dan tiap-tiap modul dari tujuh modul dikategorikan baik. Bagian dari modul-modul yang perlu direvisi terutama dalam hal kecukupan contoh yang disertakan pada aspek isi, tingkat kesulitan soal pada aspek tugas, evaluasi, penilaian, dan ketepatan dalam penjelasan materi teoritis pada aspek pembelajaran. Hasil uji coba secara keseluruhan modul-modul mata kuliah statistika ini memberikan nilai yang lebih baik secara signifikan bagi mahasiswa yang menggunakan modul dibandingkan mahasiswa yang tidak menggunakan modul. Semua modul memberikan nilai yang lebih baik secara signifikan kecuali modul Regresi dan Korelasi.Kata kunci: Implementasi, Statistika, modul, berbasis spreadsheet TRIALS IMPLEMENTATION OF SPREADSHEET BASED STATISTICS COURSE MODULES FOR ACCOUNTING DEPARTMENT OF POLYTECHNIC STUDENTSAbstractThis research aims to know the results of the expert assessment on the module drafts that have been generated in the previous research stage (first stage), to determine which part of modules need to be revised, and to know the results of trials implementation of the module drafts. The instrument used for assesment covering five aspects: the introduction, learning, content, task,evaluation, assessment, and a summary. The trials implementation involving two groups of students from the Accounting Department Bali State Polytechnic. The results of the research show assessment of the expert is the overall modules are categorized good and all of the seven modules are also categorized good. Part of the modules need to be revised, especially in terms of examples adequacy, difficulty level of problems, and explanation accuracy in theoretical materials are included in the aspects of content, task/evaluation/assessment, and learning. The trials implementation of the overall statistical modules provide better results significantly for students who used the modules compared to students who did not use the modules. Every module provide better results signifcantly except on Regression and Correlation module.Keywords: statistics, implementation, module, spreadsheet-based
PEMBELAJARAN PROBLEM BASED LEARNING DALAM IMPLEMENTASI KURIKULUM 2013 DI SMK
Authors: Sofyan Herminarto , Komariah Kokom 
Published: April 2017

Penelitian ini bertujuan untuk menggambarkan kondisi awal pembelajaran dalam penerapan Kurikulum 2013 SMK dan kondisi pembelajaran setelah diterapkan Problem Based Learning (PBL). Penelitian ini merupakan bagian dari pengembangan model pembelajaran PBL dalam Penerapan Kurikulum 2013. Populasi dalam penelitian ini adalah guru-guru yang mencoba menerapakan PBL dalam penerapan Kurikulum 2013. Data dikumpulkan dengan teknik angket dan wawancara melalui Focused Group Discussion (FGD). Analisis data dilakukan secara deskriptif. Hasil penelitian tahun pertama menunjukkkan bahwa: (a) PBL sangat potensial diterapkan dalam penerapan Kurikulum 2013 di SMK. Kesiapan guru dalam implementasi Kurikulum 2013 termasuk dalam kategori tinggi dengan harga rerata sebesar 96,73 dan pencapaian skor 71,9%. Kesesuaian implementasi pembelajaran dalam penerapan Kurikulum 2013 termasuk kategori tinggi dengan rerata 152,26 dan pencapaian skor 78,40%. Sebagian besar guru menyatakan bahwa PBL layak diterapkan di setiap mata pelajaran dalam implementasi Kurikulum 2013; (b) PBL terbukti mampu meningkatkan kompetensi siswa dalam aspek kemampuan (hard skills) maupun sikap (soft skills).Kata kunci: kurikulum 2013, SMK, Probem Based Learning PROBLEM BASED LEARNING IN THE 2013 CURICULLUM IMPLEMENTATION OF VOCATIONAL HIGH SCHOOLAbstractThis study aims to describe the pre-learning condition in 2013 curriculum implementation of vocational high school (VHS) and the post-learning condition that Problem Based Learning (PBL) has been implemented. The research is a part of PBL learning model development in 2013 curriculum implementation. The population of this study is the teachers who try to apply PBL in 2013 curriculum implementation. Data collection was done by questionnaire and interview through the Focused Group Discussion (FGD). Data analysis was conducted descriptively. The first year research finding shows: (a) PBL is very potential to be implemented in 2013 curriculum implementation of vocational high school. Teachers’ readiness in 2013 curriculum implementation came into the high category with average score 97.63% and the attainment score 71.9%. The compatibility of learning implementation in 2013 curriculum came into the high category with average score 152.26 and the attainment score 78.40%. The majority of teachers explained that PBL is valid to be implemented in every subject matter in the 2013 curriculum implementation; (b) PBL is evident can increase the students competence in the hard skills and soft skills aspect.Keywords: 2013 Curriculum, VHS, Problem Based Learning
Pengembangan perangkat pembelajaran teknik digital berbasis project based learning di jurusan pendidikan teknik elektro
Authors: Fatkhurrokhman Mohammad , Permata Endi , Ekawati Ratna , Rizal Setria Utama 
Published: April 2017

Penelitian pengembangan ini bertujuan untuk mendeskripsikan kualitas perangkat pembelajaran berupa Rencana Pelaksanaan Pembelajaran (RPP) dan Modul Praktik (Lab Sheet) pada mata kuliah Teknik Digital menggunakan pendekatan Project Based Learning. Kualitas produk pengembangan dinilai berdasarkan: (1) aspek kevalidan, (2) aspek kepraktisan, dan (3) aspek keefektifan mahasiswa. Prosedur pengembangan perangkat pembelajaran mengacu pada model pengembangan ADDIE (analysis, design, development, implementation, dan evaluation). Kualitas kevalidan perangkat pembelajaran memenuhi kriteria valid ditunjukkan oleh skor rata-rata RPP masuk dalam kategori sangat baik, dan skor rata-rata Lab Sheet yang dikategorikan baik. Kualitas kepraktisan perangkat pembelajaran memenuhi kriteria praktis ditunjukkan oleh skor rata-rata respon mahasiswa masuk dalam kategori sangat baik, skor rata-rata respon dosen masuk dalam kategori baik, dan persentase hasil observasi pembelajaan masuk dalam kategori sangat baik. Kualitas keefektifan perangkat pembelajaran ditinjau dari kemampuan mahasiswa memenuhi kriteria efektif ditunjukkan oleh persentase ketuntasan siswa yaitu 93,10% yang berarti sangat baik dan skor rata-rata kemampuan mahasiswa yaitu 82,68 yang berarti baik.Kata kunci: perangkat pembelajaran, project based learning, penelitian pengembangan (ADDIE model) THE TEACHING DEVICES DEVELOPMENT OF DIGITAL ENGINEERING USING PROJECT BASED LEARNING IN DEPARTMENT OF ELECTRICAL ENGINEERING EDUCATIONAbstractThis development study was aimed to describe the quality of the learning device in the form of Learning Implementation Plan (RPP) and Practice Module (Lab Sheet) on Digital Engineering course using Project Based Learning approach. Quality of product development was assessed by considering the aspects of: 1) validity, 2) practicality, and 3) the effectiveness of the student. The development procedure refers to the development model of ADDIE (Analysis, Design, Development, Implementation, and Evaluation). The quality of the learning device validity fulfills the criteria of being ‘valid’ indicated by the average score of RPP which is categorized as very good, and the average score of Lab Sheet which is categorized as good. The quality of learning device practicality fulfills the criteria of being ‘practical’ indicated by the average score of students’ response which is categorized as very good, the average score of lecturers’ response which is categorized as good, and the percentage of learning observation result which is categorized as very good. The quality of the effectiveness of the learning device observed in terms of students’ ability effectively meets the criteria of being ‘effective’ indicated by the percentage of students’ completeness (93.10%) which means very good and the average score of students’ ability (82.68), which means good.Keywords: learning of equipment, project based learning, research of development (ADDIE-Model)
Measuring Accounting Reporting Complexity with XBRL
Authors: Hoitash Rani , Hoitash Udi 
Published: April 2017

ABSTRACT
We propose a new measure of accounting reporting complexity (ARC) based on the count of accounting items (XBRL tags) disclosed in 10-K filings. The preparation and disclosure of more accounting items is complicated because it requires greater knowledge of authoritative accounting standards. This aspect of complexity can increase the likelihood of mistakes, incorrect application of GAAP, and can ultimately lead to less credible financial reports. Consistently, we find that ARC is associated with a greater likelihood of misstatements and material weakness disclosures, longer audit delay, and higher audit fees. In comparison to commonly used measures of operating and linguistic complexity, the associations between ARC and these outcomes are more consistent, exhibit greater explanatory power, and have stronger economic significance. These and additional validation and robustness tests suggest that ARC more completely reflects accounting complexity. In addition, ARC exhibits several advantageous properties, including across- and within-firm variation, availability for the universe of SEC filers, and a direct connection to accounting, inherent in its derivation from detailed accounting disclosures. Finally, because it relies on a comprehensive set of detailed accounting data, ARC broadly captures accounting complexity, while, at the same time, it can be disaggregated into account-specific measures of complexity.
JEL Classifications: M41; M43.
Data Availability: Data are available from sources identified in the paper. A similar version of ARC, based on company XBRL filings that were downloaded directly from the SEC, is available at http://www.xbrlresearch.com.
The Credibility of Financial Reporting: A Reputation-Based Approach
Authors: Liang Ying , Marinovic Iván , Varas Felipe 
Published: April 2017

ABSTRACT
This paper studies the reliability of financial reporting when the credibility of the manager, represented by his misreporting propensity, is unknown. We show that credibility concerns affect the time-series of reported earnings, book values, and stock prices in ways that seem consistent with empirical evidence. When investors are uncertain about the credibility of the reporting process, earnings response coefficients, as well as market-to-book values (MTB), are random and time-varying; relatively low MTB reflect poor credibility of financial reporting; stock prices are s-shaped in earnings surprises and relatively insensitive to bad news. Finally, when the manager is more likely to have reporting discretion, discretionary accruals tend to be larger and more volatile. We estimate the model using U.S. earnings announcement data during 2002–2012 and find that the probability of misreporting is 7 percent. A counterfactual analysis reveals that ignoring the possibility of misreporting leads to overestimation of the mean (3.5 percent), volatility (13 percent), and persistence of earnings (17 percent).
JEL Classifications: D82; D83; D84.
Status Differences and Knowledge Transfer: The Effect of Incentives
Authors: Haesebrouck Katlijn , Cools Martine , Van den Abbeele Alexandra 
Published: April 2017

ABSTRACT
We examine how incentive systems influence knowledge transfer between group members with equal or different status who solve an interdependent task. In our experiment, group members receive group or individual incentives, while status is manipulated by assigning job titles with corresponding role descriptions. Although all conditions require knowledge sharing to maximize payoffs, our results suggest that significantly more knowledge is shared under group incentives relative to individual incentives when status differences are present, whereas the amount of knowledge shared does not differ across these incentive manipulations for equal-status groups. These findings are in line with theory suggesting that individual incentives can motivate knowledge sharing among equal-status groups, but cannot overcome the negative interactions that arise under status differences. Instead, group incentives are required to induce cooperative behavior that mitigates the negative effects of status differences on knowledge sharing. We contribute to the literature and practice by showing that the effect of incentives depends on the social context and that job titles can have unintended consequences.
Can Paying “Too Much” or “Too Little” Tax Contribute to Forced CEO Turnover?
Authors: Chyz James A. , Gaertner Fabio B. 
Published: April 2017

ABSTRACT
Our study examines the effect of corporate tax outcomes on forced CEO turnover. While prior research argues that firms often do not engage in tax avoidance due to reputational concerns, the empirical evidence suggesting the existence of reputational costs is scarce. In a broad sample of firms, we find evidence of a relation between the payment of low taxes and forced turnover. We also find that forced CEO turnover is more likely when the firm pays a high tax rate relative to its peers. Our results are consistent with the existence of previously unexplored individual reputational costs for not engaging in tax avoidance.
JEL Classifications: M40; H25.
The Impact of Social Influence Pressures, Commitment, and Personality on Judgments by Auditors: Evidence from Japan
Authors: Tsunogaya Noriyuki , Sugahara Satoshi , Chand Parmod 
Published: April 2017

ABSTRACT
We examine whether obedience and conformity pressures generated by superiors (partners) and colleagues within audit firms cause dysfunctional audit behavior in Japan. We also investigate whether high levels of professional and organizational commitment and the personal attributes of auditors mitigate these pressures. The results indicate that obedience pressure can impair the judgments of auditors, whereas conformity pressure does not have a significant influence. The application of a three-dimensional model of commitment and a five-dimensional scale of individual personalities reveals that dysfunctional audit behavior can be mitigated by enhancing affective and normative commitment, and by addressing highly masculine characteristics in individual auditors.