bluuebunny/crossref_metadata_2025_split huggingface dataset:
An Integrated Continuous Auditing Approach
Authors: Weins Sebastian , Alm Bastian , Wang Tawei 
Published: July 2017

ABSTRACT:
The concept of continuous auditing has been around for more than three decades. Although researchers have made great progress in enhancing our understanding and the implementation of continuous auditing, several challenges remain. This paper provides a new conceptual framework, the integrated continuous auditing approach, to potentially overcome the challenges. We also illustrate how the proposed framework can be implemented by enabling the collaboration between internal and external auditors, as well as by readjusting the roles of auditing parties.
Evaluating the Credibility of Voluntary Internal Controls Certification
Authors: Garg Mukesh , Gul Ferdinand A. , Wickramanayake Jayasinghe 
Published: July 2017

ABSTRACT
This study finds that CEOs' and CFOs' voluntary certification of internal controls over financial reports (ICFR) in Australia are associated with higher quality earnings, suggesting that disclosures are credible. The results are robust to two-stage regression analysis, propensity score matching, and alternative measures of earnings quality. We use three-stage regression modeling to address the issue of the joint effects of ICFR and audit fees on accruals quality and the demand effect of corporate governance on audit fees. Using audit fees as a determinant of credible ICFR certification, we find that auditors charge lower fees for firms with good ICFR. Such firms are also associated with better corporate governance. The findings of our study have implications for policymakers, regulators, and capital market participants.
JEL Classifications: M4; G12; G32; G34.
Data Availability: The data are available from the public sources identified in the text.
Capacity Planning Under Uncertainty and the Cost of Capital
Authors: Johnstone David , Wagenhofer Alfred 
Published: July 2017

ABSTRACT
We explore how risk aversion affects optimal capacity and pricing decisions within the economic setting of Banker and Hughes (1994). A risk-averse firm invests in fixed capacity and sets a product price, but can also purchase spot capacity at higher unit cost. Initial capacity and price are set by maximizing the firm's mean-variance certainty equivalent. We find that, contrary to common intuition, optimal capacity or list prices can increase under greater risk aversion depending on exogenous fundamentals. We show how the firm's capacity and price choices affect the economic trade-off between the mean and the risk of the firm's uncertain payoffs. We also show that the cost of capital is affected not only by the firm's covariance with other assets, but also by its payoff mean. The objective of minimizing the cost of capital is, therefore, fundamentally inconsistent with maximizing project value.
Detection of Osteomyelitis in the Diabetic Foot by Imaging Techniques: A Systematic Review and Meta-analysis Comparing MRI, White Blood Cell Scintigraphy, and FDG-PET
Authors: Lauri Chiara , Tamminga Menno , Glaudemans Andor W.J.M. , Juárez Orozco Luis Eduardo , Erba Paola A. , Jutte Paul C. , Lipsky Benjamin A. , IJzerman Maarten J. , Signore Alberto , Slart Riemer H.J.A. 
Published: July 2017

OBJECTIVE
Diagnosing bone infection in the diabetic foot is challenging and often requires several diagnostic procedures, including advanced imaging. We compared the diagnostic performances of MRI, radiolabeled white blood cell (WBC) scintigraphy (either with 99mTc-hexamethylpropyleneamineoxime [HMPAO] or 111In-oxine), and [18F]fluorodeoxyglucose positron emission tomography (18F-FDG–PET)/computed tomography.

RESEARCH DESIGN AND METHODS
We searched Medline and Embase as of August 2016 for studies of diagnostic tests on patients known or suspected to have diabetes and a foot infection. We performed a systematic review using criteria recommended by the Cochrane Review of a database that included prospective and retrospective diagnostic studies performed on patients with diabetes in whom there was a clinical suspicion of osteomyelitis of the foot. The preferred reference standard was bone biopsy and subsequent pathological (or microbiological) examination.

RESULTS
Our review found 6,649 articles; 3,894 in Medline and 2,755 in Embase. A total of 27 full articles and 2 posters was selected for inclusion in the analysis. The performance characteristics for the 18F-FDG–PET were: sensitivity, 89%; specificity, 92%; diagnostic odds ratio (DOR), 95; positive likelihood ratio (LR), 11; and negative LR, 0.11. For WBC scan with 111In-oxine, the values were: sensitivity, 92%; specificity, 75%; DOR, 34; positive LR, 3.6; and negative LR, 0.1. For WBC scan with 99mTc-HMPAO, the values were: sensitivity, 91%; specificity, 92%; DOR, 118; positive LR, 12; and negative LR, 0.1. Finally, for MRI, the values were: sensitivity, 93%; specificity, 75%; DOR, 37; positive LR, 3.66, and negative LR, 0.10.

CONCLUSIONS
The various modalities have similar sensitivity, but 18F-FDG–PET and 99mTc-HMPAO–labeled WBC scintigraphy offer the highest specificity. Larger prospective studies with a direct comparison among the different imaging techniques are required.
Case Report: Delayed Post-partum Preeclampsia in rural Ecuador
Authors: Gaus David , Obregón Miguel , Betncourt Carolina 
Published: July 2017

<p><strong>Case Presentation</strong>: We report a case of delayed, post-partum preeclampsia in a mother 4 weeks post-partum who presented to our emergency department with headache and abdominal pain. Hypertensive urgency was diagnosed. Subsequently, a 24 hour urine indicated significant proteinuria, and delayed postpartum preeclampsia was established. Her blood pressure normalized and adequate diuresis was maintained. Magnesium Sulfate was not initiated.</p>
PENERAPAN DIVERSI TERHADAP TINDAK PIDANA ANAK DALAM SISTEM PERADILAN PIDANA ANAK
Authors: Prasetyo Teguh 
Published: July 2017

<p><strong>Abstract</strong></p><p>This article discusses the application of the crime diversion to children in juvenile criminal justice system. So far in the criminal justice system, punishment for perpetrators of children not create justice the perpertrators and victims. On the other hand also still leaves another problem that was not solved even though the perpetrators have been punished. See the principle of the protection of children especially the principle that the best interest of the child. The cild process is required for settling disputes outside the criminal mecanism or commonly referred to as diversion. Settlement through this diversion is expected to provide a win-win solution tho the cases encountered so as to create fairness both in terms of perpertrators as well as for the victim.</p><p><strong><em>Abstract</em></strong><br />This article discusses the application of diversion in juvenile criminal justice system. So far in the criminal justice system, punishment of juvenile perpetrators of crimes did not create justice for the perpertrators and victims. On the other hand, the system also leaves another problem that has not been solved eventhough the perpetrators have been unished. Noting one of the principles in the protection of children, which is the best interests of the child, criminal cases with children as perpetrators should be settled outside the criminal mechanism generally referred to as diversion. Settlement by way of diversion is expected to create a solution that is balanced so as to create justice for both perpetrators and victims. Nevertheless, the diversion can not be applied to all of the criminal act. Diversion can only be applied in offenses committed by children which are sanctioned by penalty of no more than seven years imprisonment and the offence is not a repetition of crime (recidive).</p>
PERGESERAN KEKUASAAN PRESIDEN DAN PENGUATAN KEKUASAAN DPR PASCA PERUBAHAN UUD NRI 1945
Authors: Mugeni Mugeni 
Published: July 2017

<p><strong>Abstrak</strong></p><p>Praktik<strong> </strong>penyelenggaraan pemerintahan negara yang dilaksanakan oleh Presiden selama rezim Orde Lama dan Orde Baru telah menimbulkan gelombang tuntutan kepada MPR RI pada masa reformasi agar melakukan berbagai perbaikan terhadap UUD NRI 1945. Perubahan UUD NRI 1945 yang dilakukan sejak 1999-2002, telah berhasil mendistribusi kekuasaan eksekutif, kekuasaan legislatif, dan kekuasaan yudikatif kearah suatu keseimbangan baru yang lebih proporsional ketimbang pada rezim Orde Lama dan Orde Baru. Namun jika dicermati lebih jauh, pembagian kekuasaan antara Presiden dan DPR masih tidak seimbang dan cenderung tidak hanya melampaui paradigma <em>check and balances</em><em> </em>tetapi telah menjadi <em>excessive</em>. DPR tidak hanya menjalankan fungsi legislatif murni, tetapi juga melaksanakan sejumlah fungsi administrasi negara yang semestinya murni menjadi ranah kekuasaan Presiden.</p><p><strong> </strong></p><p><strong>Abstract</strong></p><p>Governance practices implemented by the President during the Old Order and New Order has provoked a wave of demands to the People’s Consultative Assembly in the reformation era to carry out various improvements to the Constitution of the Republic Indonesia of 1945. The amendments to the Constitution since 1999 to 2002 has been successfully distributing powers among the executive, the legislative, and the judiciary towards a new equilibrium that is more proportional than in the Old Order and New Order. But on a closer examination, the division of powers between the President and Parliament are still not balanced and tend to not only go beyond the paradigm of checks and balances but has become excessive. In fact, the Parliament does not only perform purely legislative functions, but also carries out a number of functions that should be purely within the realm of presidential powers.</p>
PENYELESAIAN SENGKETA DALAM KONTRAK TAMBANG EMAS MELALUI ARBITRASE
Authors: Mere Dominicus 
Published: July 2017

<p><strong> </strong><strong>Abstrak</strong></p><p>Artikel ini membahas mengenai penyelesaian sengketa dalam kontrak tambang emas melalui arbitrase. UU No. 4 Tahun 2009 menentukan bahwa setiap sengketa yang muncul dalam pelaksanaan izin pertambangan diselesaikan melalui pengadilan dan arbitrase dalam negeri sesuai dengan ketentuan peraturan perundang-undangan. Dalam pembahasan ini penulis berpendapat bahwa pilihan penyelesaian sengketa melalui arbitrase adalah pilihan yang tepat ketimbang pilihan litigasi di pengadilan. Hal tersebut dikarenakan arbitrasi memiliki beberapa kelebihan seperti proses penyelesaian sengketa lebih cepat, hasil kesepakatan yang bersifat “win-win solution”, serta jaminan kerahasiaan sengketa dari sorotan publik. Berdasarkan kelebihan- kelebihan tersebut, arbitrase dinilai lebih tepat untuk diterapkan dalam sengketa kontrak tambang emas di Indonesia.</p><p><strong><br /></strong></p><p><strong><em>Abstract </em> </strong></p><p>This article discusses the settlement of disputes in the gold mining contract through arbitration. Law Number 4 of 2009 specifies that any disputes that arise in the implementation of mining license should be resolved through arbitration in domestic courts and in accordance with the provisions of the legislation. In this paper the author argues that choosing arbitration as a dispute resolution mechanism is more proper than choosing court litigation. That is because arbitration has several advantages such as faster dispute resolution process, the “win-win” nature, as well as the guarantee of confidentiality from public scrutiny. Based on these advantages, arbitration is considered more appropriate to be applied in gold mining contract disputes in Indonesia.</p>
TEORI INTERNASIONALISME DALAM SISTEM HUKUM NASIONAL
Authors: Melatyugra Ninon 
Published: July 2017

<p><strong>Abstrak</strong></p><p>Konstitusi suatu negara memegang peran penting dalam menjelaskan posisi hukum internasional dalam sistem hukum nasional. The South African Constitution adalah salah satu contoh konstitusi yang menjabarkan secara eksplisit mengenai kedudukan hukum internasional sehingga mempreskripsi pengadilan untuk menggunakan hukum internasional secara langsung dalam wilayah domestik. Masalah muncul bagi negara yang tidak memiliki ketentuan eksplisit dalam konstitusi, seperti Indonesia, namun praktiknya terdapat penggunaan hukum internasional oleh agen negaranya. Artikel ini menawarkan teori internasionalisme untuk memberi dasar legitimasi bagi negara yang ingin patuh terhadap hukum internasional di saat konstitusi tidak memiliki ketentuan eksplisit yang mengaturnya. Teori ini dibangun dengan fondasi 2 teori yakni teori <em>transnational legal process </em>yang menitikberatkan pada bagaimana negara memperlakukan hukum internasional, dan teori <em>international constitution </em>yang berfokus pada bagaimana perlakuan hukum internasional tersebut bersifat konstitusional. </p><p> </p><p><em><strong>Abstract </strong></em></p><p>A constitution of a nation holds an important role to define international law before municipal law. The South African Constitution is an example of constitutions that explain explicitly the position of international law and prescribe its courts to observe international law in domestic zone. A crucial problem has risen in States which have no explicit provisions in their constitutions, like Indonesia, but the State agent acts of using international law are often found. This article offers internationalism theory in order to give the States a legitimacy to be comply with international law although the constitution lacks the explicit provisions. The theory contains 2 basic theories which are transnational legal process theory that stresses on how states treat international law properly; and international constitution theory that focuses on how the treatment becomes constitutional.</p>
POLITIK HUKUM PUTUSAN PENGADILAN AGAMA YANG MENYIMPANGI PASAL 105 (a) K.H.I TENTANG HAK ASUH ANAK YANG BELUM MUMAYYIZ DALAM KASUS PERCERAIAN MARSHANDA VS BEN KASYAFANI
Authors: Tan Henny Tanuwidjaja 
Published: July 2017

<p><strong>Abstrak </strong></p><p>Hukum merupakan entitas sangat kompleks. Hukum mencakup bermacam realitas sosial dan terdiri dari banyak aspek serta dimensi. Perkembangan hukum berakar dari proses interaksi antar bebagai aspek dari masyarakat. Hukum ditetapkan oleh masyarakat dan bentuknya ditentukan oleh sifat khusus suatu masyarakat. Melalui artikel ini penulis membahas perspektif politik hukum Putusan Pengadilan Agama Jakarta dalam kasus perceraian antara Marshanda dan Ben Kasyafani yang pada dasarnya tidak sesuai dengan Pasal 105 (a) Kompilasi Hukum Islam (KHI). Putusan tersebut hendaknya dipahami sebagai putusan berdasarkan kebijakan, ketimbang berdasarkan aturan hukum.</p><p> </p><p><em><strong>Abstract</strong></em></p>Law is a very complex entity. It covers diverse social reality and consists of many aspects and dimensions. The development of law is rooted in the process of interactions among various aspects of the society. It is established by the society, and its shape is determined by the particular nature of the society. In this paper the author examines the legal political perspective of Jakarta Religious Court decision in divorce case between Marshanda and Ben Kasyafani that basically diverted from the provisions of Article 105 (a) of the Compilation of Islamic Law (KHI). The decision is understood as based on policy, rather than on legal rules.
PERANAN SENTRAL GURU AGAMA HINDU DALAM PENCAPAIAN TUJUAN PENDIDIKAN NASIONAL DI INDONESIA DAN PEMBANGUNAN KARAKTER BANGSA YANG BERAKHLAK MULIA, JUJUR, TERAMPIL, BERHATI SUCI DAN BERSIH LAHIR BATIN
Authors: Selasih Ni Nengah 
Published: July 2017

<p><em>The teachers of Hindu religion classes play central role in the effort to reach the goal of the national education as well as to build the characters that include honesty, skillfullness, clean and good-heartedness, as described in the national standard of education regulation No 20/2003 in which it states that the curriculum has to provide religious education (Pasal 37 UU Sisdiknas). The government attention to the education is implemented too by the issue of the Regulation on Teachers and Lecturers which states that teachers are professional educators with main duty to educate, teach, guide, train, and evaluate the students in the formal elementary, secondary, and high schools (UU RI No. 14/2005) Purwanto (2004:10).Education is the intentional enlightening from the adult to the younger ones in relation to their development in order to make them useful for themselves and in the society“</em><em></em></p><p><em>The Indonesian national education systemas stated in UU No.2/1989 Bab, II, pasal 4, states that the goal of the education is to develop a complete Indonesia people who are religious, good in their characters, have good knowledge and skills, healthy physically and mentally, independent, responsible for the society and nation. In line with that, the Hindu teachers should refer to the Vedic teachings and consider the physical, psychological, and social environments of study, the life as students (</em>Sisya/Brahmacari<em>), their roles (</em>Acarya<em>), the curriculum, the mteaching methods, as well as the goal of the education. These all should be centered on </em><em></em></p><ul><li><em>teaching with the emphasis on directing and motivating to reach the character building</em></li><li><em>facilitating that through learning experience </em></li><li><em>helping to develop attitudes, values, and self adaptation </em></li></ul><p class="ParaAttribute1"><em>At schools teachers should commit themselves to be 1) role models, 2) inspirators, 3) motivators, 4) regulator, 5) evaluator besides having good vision. Without these all, the goal of education will fail. </em><em></em></p>
KAITAN PENDIDIKAN DAN KEPRIBADIAN MANUSIA DALAM MENCAPAI TUJUAN PENDIDIKAN NASIONAL
Authors: Selasih Ni Nengah 
Published: July 2017

<p><em>Human natur</em><em>e, </em><em> in terms of education, according Lengeveld is educabile animal, namely being able to be educated; educandum animal, the creature must be educated; </em><em>education</em><em> homo</em><em>,</em><em> that being on the side can and should be educated can and should educate. The role of education in fostering personality summed up in the goals of education derived or determined by the principle of ontological view and axiologis. Man is the subject, as well as objects of ed</em><em>u</em><em>cation. Cultured adult human is the subject of education in the sense of responsible education. Human undertaking to foster the commuity, preserve the natural environment together, primarily responsible for the dignity of humanity.</em><em></em></p><p><em>Based on the analysis of the structure of the human soul </em><em>and</em><em> personality</em><em>, the </em><em>human behavior is determined by the source and the id, ego, and superego. Therefore, compulsory education </em><em>is </em><em>deepened to better understand </em><em>of </em><em>human behavior or character. In particular, for educational purposes, to understand human nature, personality, means to understand individual interests, aspirations, potentials, and personal identity, and are fundamental to the effectiveness of the educatonal process, an obligation also to respect the dignity, personality, and uniqueness of a person in order to self-realization.</em><em></em></p><p><em>Science of life for science education is a very valueble complementation. Pedagogic without the same life science with practice without theory. Education without understanding the human means to build something without knowing for what, how, and why people are educated. Without an understanding of the people, the unique nature of the individual, and the potential that it will be fostered, then education would be misdirected. Even without the good sense, then education would rape human nature.</em></p>
AJARAN AGAMA HINDU DALAM PENINGKATAN KERUKUNAN RUMAH TANGGA MENUJU KEHARMONISAN HIDUP
Authors: Gateri Ni Wayan 
Published: July 2017

<em>Harmony is a dream for every household that are nurtured with love, compassion, and sincerity. In improving household harmony a grounding Hindu religion as guidance is needed. Household harmony is a state of peace, good, friendly, united hearts, agreement that occur in a family life with overcome differences of opinion and differences of understanding. The increase in household harmony creates a peaceful family circumstances that shows happy, life without violence, as well as inner and outer prosperous which are based on realizing the teachings of truth and religion.</em>
STRATEGI PENGEMBANGAN MANAJEMEN PENGELOLAAN PUSAT KEGIATAN BELAJAR MASYARAKAT (PKBM) DI PROVINSI RIAU
Authors: Himayaturohmah Emma 
Published: July 2017

<p>Community Learning Center (CLC) is a non-formal education institution that serves as a place and opportunity for the community members to learn. CLC develops as learners’ needs, educational regulations, and general society develop. The implementation of learning activities differs from one CLC to another. The quality also varies between one CLC institution and the next. The quality of human resources in CLC contributes to the quality of the CLC. The key human resource that plays a great role in determining the success or failure of CLC is its manager. Managerial ability of CLC managers is one of the key factors of CLC’s success. To improve the quality of CLC, the quality of its managers has to be improved first. CLC managers have to possess sufficient knowledge, skills, and capabilities to realize the nine characters of CLC set in the Standard and Operational Procedures of CLC. Nowadays, CLC faces several problems in quality improvement: (1) whether or not the developed learning programs are oriented towards the learners and stakeholders; (2) whether or not all stakeholders of CLC are actively involved in the management and development of CLC; (3) whether or not learning implementation and evaluation been performed as required; it is unlikely that CLC will meet the quality standard set by the community without first having a tool to measure its progress and achievement; (4) whether or not all interested parties have strong commitment to quality improvement; and (5) whether or not the improvement and development efforts in CLC management and learning implementation have been continuous and sustainable. One of the quality improvement efforts in CLC is the development of managerial professionalism. The managers of CLC may implement CLC managerial development strategies, which begin with strategic planning. Managerial development strategies include effective and efficient management of resources and the implementation of skill development and public enrichment approaches.</p>
PENGARUH KEPEMILIKAN INSTITUSIONAL TERHADAP KANDUNGAN INFORMASI DIVIDEN
Authors: Sayidah Nur , Handayani Alberta Esti 
Published: July 2017

Penelitian ini bertujuan untuk menguji pengaruh perubahan dividen dan kepemilikan institusional terhadap return saham. Penelitian menggunakan pendekatan penelitian kuantitatif. Populasi dari penelitian ini adalah seluruh perubahan pembagian dividen yang dilakukan oleh perusahaan-perusahaan yang sahamnya terdaftar di Bursa Efek Indonesia. Sampel diambil melalui metode purposive sampling dengan criteria perusahaan manufaktur yang terdaftar di BEI, menaikkan atau menurunkan dividen dalam kisaran waktu 2010-2014 dan mempublikasikan laporan keuangannya. Data dikumpulkan melalui teknik dokumentasi dengan teknik analisis regresi berganda. Variabel dependen adalah return saham (RET_Rp) dan variabel independen mencakup dividend payout ratio (DPY), tingkat kepemilikan institusional (INST), kenaikan (penurunan) dividen sebagai variabel dummy (dummy). Hasil analisis menunjukkan bahwa dividen dan kepemilikan institusional tidak mempengaruhi return saham. Hasil ini konsisten dengan teori dari Miller dan Modigliani dikenal dengan dividend ireelevance tetapi bertentangan dengan Pettit (1972), Aharony & Dotan (1994) serta Healy & Palepu (1998) yang menemukan bahwa dividen memberikan sinyal terhadap laba masa depan perusahaan.Miller dan Modigliani (1961) menunjukkan bahwa dividen sifatnya tidak relevan di dalam menentukan nilai perusahaan