bluuebunny/crossref_metadata_2025_split huggingface dataset:
Tangible Long-Lived Asset Impairments and Future Operating Cash Flows under U.S. GAAP and IFRS
Authors: Gordon Elizabeth A. , Hsu Hsiao-Tang 
Published: June 2017

ABSTRACT
This paper investigates the predictive value of tangible long-lived asset impairments for changes in future operating cash flows under U.S. GAAP and IFRS. We find that impairments reported under IFRS are negatively associated with changes in future operating cash flows, whereas those under U.S. GAAP, on average, are not. We investigate whether differences in the predictive value are attributable to differences in recognition or measurement, providing evidence suggesting that impairment recognition under U.S. GAAP is delayed. Evidence also suggests that the value-in-use measurement attribute, allowed under IFRS, does not induce under-impairing as IFRS and U.S. GAAP impairments are similarly related to future impairments. The main result of a negative association under IFRS, but not U.S. GAAP, holds after considering future impairments to control for measurement differences, macro-economic factors, and firm reporting incentives. Further, impairment losses under IFRS are more predictive in high-enforcement countries.
JEL Classifications: D78; F02; M16; M41; G38.
Data Availability: Data used are available from sources identified in the paper.
It Is Not Only What You Know, It Is Also Who You Know: CEO Network Connections and Financial Reporting Quality
Authors: Bhandari Avishek , Mammadov Babak , Shelton Austin , Thevenot Maya 
Published: June 2017

SUMMARY
The study investigates whether CEOs' external connections with other executives and directors are associated with enhanced financial reporting quality. We find that CEOs with larger connections have lower discretionary accruals and are less likely to have financial restatements and material internal control weaknesses. Further results show that larger social networks are associated with higher audit quality, which translates into higher audit fees. The results are robust to a variety of alternative specifications, including controls for endogeneity, and are consistent with well-connected CEOs providing economic benefits to their firms, rather than using their position to extract rents at the expense of shareholders.
The Current State and Future Directions of Continuous Auditing Research: An Analysis of the Existing Literature
Authors: Eulerich Marc , Kalinichenko Artur 
Published: June 2017

ABSTRACT
Advances in information technology, especially the rise of the real-time economy and massive fraud scandals of corporations such as Enron, WorldCom, and Xerox, have led to significant changes in the business and risk environment of companies. As a consequence, requirements for the auditing profession have changed, and call for the use of new auditing technologies such as continuous auditing. Previous empirical literature has identified a high acceptance of continuous auditing by practitioners within internal audit departments and external audit firms. We conduct a content analysis of 100 continuous auditing papers from 38 different journals published between 1983 and 2015. Our literature review summarizes and classifies the existing literature on continuous auditing, examines the current state of knowledge of continuous auditing in AIS research, and suggests future research opportunities.
JEL Classification: M40; M42; G34; G32; M4; G3.
The Phoenix Rises: The Australian Accounting Standards Board and IFRS Adoption
Authors: Howieson Bryan 
Published: June 2017

ABSTRACT
The Australian experience of International Financial Reporting Standards (IFRS) is used to explore the impact of IFRS adoption on the sphere of authority (SOA) of a national accounting standard-setter (NASS). Data for the study were gathered from interviews with AASB technical staff and retired IASB members. The study demonstrates how changes in the social order between the IASB and NASSs impact domestic and international standards and how power is exercised and shared in the IASB/NASSs relationship. I find that a standard-setter's technical agenda is influenced by its strategic agenda. I show the significant influence of the standard-setting entity's chairperson on the development and implementation of the strategic agenda. In addition, individual technical staff members help drive this agenda. Knowledge of the behavior of standard-setting organizations can be considerably deepened by studying the characteristics and motivations of the individuals within those organizations. The findings are useful to NASSs by, for example, demonstrating the importance of employing individuals with both strong technical and political skills. If NASSs wish to have influence at the global level, then they must be proactive in driving change through networks and alliances with other NASSs.
Managerial Equity Holdings and Income Smoothing Incentives
Authors: Shu Sydney Qing , Thomas Wayne B. 
Published: June 2017

ABSTRACT
We explore how managerial stock holdings and option holdings affect CEOs' income smoothing incentives. Given the different roles of stock holdings and option holdings in solving agency problems, managers may smooth past earnings using discretionary accruals for the purpose of revealing information to help investors better predict future earnings or for the purpose of hiding volatility of past earnings. We find the association between past smoothing and predictability of future earnings is increasing (decreasing) in CEO stock (option) holdings. Results are consistent with stock holdings aligning the interests of managers and shareholders, and managers using discretionary accruals to smooth past earnings to reveal information to investors about future performance. In contrast, option holdings have been linked with excessive risk taking by managers, and managers use discretionary accruals to mask volatility of less predictable earnings. We demonstrate that income smoothing can be informative or opportunistic, depending on the incentives of CEOs.
PENGARUH LINGKUNGAN KEWIRAUSAHAAN TERHADAP PENGEMBANGAN WIRAUSAHA DI KABUPATEN SLEMAN
Authors: Haryani Sri 
Published: June 2017

The emerge and growth of entrepreneurs are expected to reduce unemployment and increase the prosperity. The research objective is to analyze the effect of entrepreneurial environment (government policies and procedures, socio-economic conditions, skill of entrepreneurial and business, financial assistance, and non-financial assistance) to the growth of entrepreneurship. Entrepreneurial environment conducive expected to bring new entrepreneurs and develop existing entrepreneurs. Data were collected by a questionnaire distributed to 66 SMEs in Sleman. The sampling method using purposive sampling, while data analysis using SPSS 17.00. In this research, test instruments include the validity and reliability test, the results show that the entire statement item valid and reliable. Normality test, multicollinearity, and heteroscedasticity showed normal distribution of data, between independent variables does not occur multicollinearity problems, and found none problem heteroscedasticity. It can be concluded that the fators that affecting entrepreneurial growth in Sleman is socio-economic conditions, entrepreneurship and business skills, and financial assistance.
Perolehan Siswa Setelah Mengikuti Layanan Konseling Perorangan (Studi Deskriptif terhadap Siswa di SMP Negeri 26 Padang))
Authors: Risno Ilya Rahmi , Ilyas Asmidir , Syahniar Syahniar 
Published: June 2017

Individual counseling services are in guidance and counseling services that provide benefits to the students to alleviate personal problems. Various problems faced by students with respect to the acquisition of the students after attending individual counseling services. This study aims to determine student gains after attending individual counseling services. The study was descriptive, subject students who have completed individual counseling services in SMP Negeri Padang 26 students totaling 35 people. In general it was found that most students have gotten gains after attending individual counseling services both in terms of understanding, the form of the acquisition or expectation after attending individual counseling services. Layanan konseling perorangan merupakan layanan dalam bimbingan dan konseling yang memberikan manfaat kepada siswa dalam mengentaskan permasalahan pribadinya. Berbagai permasalahan dihadapi siswa berkenaan dengan perolehan siswa setelah mengikuti layanan konseling perorangan. Penelitian ini bertujuan untuk mengetahui perolehan siswa setelah mengikuti layanan konseling perorangan. Jenis penelitian ini adalah deskriptif, subjeknya siswa yang sudah pernah mengikuti layanan konseling perorangan di SMP Negeri 26 Padang yang berjumlah 35 orang siswa. Secara umum ditemukan bahwa sebagian besar siswa sudah mendapatkan perolehan setelah mengikuti layanan konseling perorangan baik dari segi pemahaman, bentuk perolehan maupun harapan setelah mengikuti layanan konseling perorangan.
Hubungan Keterampilan Mencatat dengan Hasil Belajar Siswa
Authors: Lomanda Wulandari Cristal , Sano Afrizal , Yusri Yusri 
Published: June 2017

Making note is important in the learning process. The existence of the note, will help the student to repeat the lesson. The research was descriptive correlational form was aimed at testing the relationship between skills notes and learning outcomes of students. The research sample was junior high school student 4 Padang Panjang totaling 83 students. Data collection tool was a questionnaire, data were analyzed by percentage and correlation techniques. The research findings indicate that there is a significant correlation (r 0.474) between skills notes and learning outcomes of students. Keyword: skills notes of students, learning outcomes.
Hubungan antara Aspirasi Siswa dan Dukungan Orangtua dengan Motivasi Belajar serta Implikasinya terhadap Bimbingan Konseling
Authors: Wati Elmira , Daharnis Daharnis , Syahniar Syahniar 
Published: June 2017

There are some factors that become constraints of successful learning for students in SMA Negeri 1 Singingi Hilir namely; lack of spirit in learning, lack of concentration span, high frequency in asking permission, or unreturn after asking permission as well as unfulfilled the assignment. In short, the factors are estuaried to students’ low motivation issue. Learning motivation can be effected by stundents’ aspiration and parents’ support. This study is aimed at obtaining empirical data related to: students’ aspiration in SMA Negeri 1 Singingi Hilir, parents’ support in SMA Negeri 1 Singingi Hilir, learning motivation, correlation of students’ aspiration and parents’ support with learning motivation in SMA Negeri 1 Singingi Hilir. This study belongs to descriptive and correlational research. Descriptive analysis and linear reggretion analysis are used in analyzing the data. The result of the study shows that students’ aspiration in SMA Negeri 1 Singingi Hilir is classified medium, parents’ support in SMA Negeri 1 Singingi Hilir is classifed high, students’ learning motivation in SMA Negeri 1 Singingi Hilir is classified medium, students’ aspiration and parents’ support give significant correlation with learning motivation. It is higly suggested that counsellor created Guidance and Councelling program related to students’ aspiration in career information services and career oriented services, parents’ support in form of home visit and regular parents’ school visit, learning motivation in form of learning information center, content mastery services and personal guindance and councelling services, next prospective researchers that it is expected to conduct more advance and comprehensive reseach by using other variables that influence learning motivation.
HUBUNGAN ANTARA POLA ASUH ORANGTUA DENGAN DISIPLIN SISWA DI SEKOLAH
Authors: Sonita Sera 
Published: June 2017

Abstrak. Pola asuh yang diterapkan orangtua kepada setiap anak berbeda-beda. Pola asuh yang diterapkan orangtua berdampak kepada tingkah laku anak, salah satunya akan berpengaruh terhadap disiplin anak di sekolah. Kenyataannya ditemukan ada siswa tidak disiplin di sekolah karena penerapan pola asuh orangtua yang kurang tepat. Penelitian ini bertujuan mengungkapkan hubungan pola asuh orangtua dengan disiplin siswa di sekolah. Jenis penelitian ini deskriptif korelasional dengan temuan bahwa pola asuh orangtua yang dominan dirasakan oleh siswa yang diterapkan orangtua adalah pola asuh authoritative, siswa SMP N 12 Padang disiplin di sekolah dan tidak terdapat hubungan yang signifikan antara pola asuh orangtua dengan disiplin siswa di sekolah. Kata Kunci: Pola Asuh Orangtua; Disiplin Siswa di Sekolah
Disiplin Siswa di Sekolah dan Implikasinya dalam Pelayanan Bimbingan dan Konseling
Authors: Fiana Fani Julia , Daharnis Daharnis , Ridha Mursyid 
Published: June 2017

Abstract Discipline is really important to be possessed by every student. The students who are able to be discipline will obey the whole rules that have been already designed by the school. If the students can follow them successfully, a good lesson condition will be created and the students will be able to increase their achievement in learning. In fact, most of students in SMA Pembangunan Laboratorium UNP Padang could not obey the school rules, for examples, be late to school, hang out in the canteen out of school at lesson time, and at the rest time they smoke in the school canteen.The counselor teacher has given some services needed in order the students can obey the school rules. Therefore, the researcher was necessary to do a research about the students discipline in school and the implication of counseling services in SMA Pembangunan Laboratorium UNP, as a purpose to get a clear description toward the students’ discipline performance and also the implication of counseling services. This is a descriptive research that is aimed to describe students’ discipline at school and the implication of counseling services. The population is the whole students in grade X, XI and XII amount 671 students in SMA Pembangunan Laboratorium UNP. The sample is 73 students. The technique of data collection is questionnaires that reveal the students discipline at school, then, the data collected will be analyzed with percentage technique. The finding of the research uncover that discipline at school is in good categorize, namely, 1) tidiness discipline, 2) diligence discipline, 3) lesson time setting discipline. Whereas, discipline at school is in good enough categorize, such as, 1) cleanliness environment discipline, 2) behavior discipline. The factors supported the students discipline at school is in good categorize, like, 1) themselves, 2) contemporary friends. Whereas, the factors supported the students discipline at school is in good enough categorize.Based on the finding of the research, it is suggested to the counselor teachers to identify the causes of students discipline violation at school by giving counseling services, namely, individual counseling services and cluster counseling services, and defend the good efforts with increase the lack effort in materials, methods, media, and time of lesson guidance. Key word: school discipline; implication; counseling services
Persepsi Siswa tentang Kompetensi Profesional Guru Bimbingan dan Konseling
Authors: Rosa Silvia Silvia , Marjohan Marjohan , Said Azrul 
Published: June 2017

This research is classified as descriptive quantitative research. The research sample are 80 students SMPN7 of Padang. The findings this research: students' perceptions about the professional competence of teachers in terms of guidance and counseling master the concepts and practical assessment to understand the student’s conditions, needs, and problems are in either category.
APROPRIAÇÃO DAS TIC EM REDES PÚBLICAS DE ENSINO DO BAIXO AMAZONAS
Authors: Almeida Doriedson Alves de 
Published: June 2017

Analisamos, nesse texto, políticas públicas ou ações governamentais para inserção das Tecnologias de Informação e Comunicação (TIC), nos processos de ensino e aprendizagem, analisando especificidades do baixo amazonas. Partimos da premissa de que estas se subordinam às práxis e ao cotidiano escolar. Planos e metas definidos, desconsiderando as diversas realidades sociais e culturais locais, contribuem para a prevalência do instituinte pelo instituído. Apontamos a necessidade de construção de modelos alternativos de vieses críticos, permitindo maior autonomia e protagonismo para escolas e comunidades, tanto na formulação quanto na implementação e gestão das ações. Faz-se necessária uma inversão da lógica hegemônica que subordina as agendas e objetivo, traçadas em políticas públicas de gabinete. Consideramos inerente a esses processos a adoção e o fortalecimento de mecanismos de participação direta e colaborativa, fundamentais às formulações alternativas aos modelos de gestão utilizados nas políticas ou às ações implementadas pelo Estado brasileiro.
Economy and environment. Sustentability and plural knowledges
Authors: Lanfranco Vazquez Marina Laura 
Published: June 2017

The present work aims to investigate the relationship between nature and society and in this framework have been identified diverse paradigmatic contexts that may present to this more or less harmonic relationship.
We could observe, during the course, the terms imposed by the dominant paradigm stemming from economic rationality and the need to transcend to a comprehensive environmental rationality of complexity (Conf. Leff, 1994; Morin, 1997). The latter, in Latin America, is integrated by pluralistic, original, pre-Columbian and indigenous knowledge, as well as an integration of social and environmental problems, which, in the face of the ideas imposed by the hegemonic paradigm, present alternatives to development (Gudynas, 2011).
PARADIGMA DAN AKTUALISASI INTERPRETASI DALAM PEMIKIRAN MUḤAMMAD AL-GHAZĀLĪ
Authors: Iwanebel Fejrian Yazdajird 
Published: June 2017

Abstract. Muḥammad al-Ghazālī is one of the prominent thinkers of Ikhwān al-Muslimin. He has been regarded by some scholars to possess progressive ideas and accomodative and contextual character. This paper, exemines the coherency of al-Ghazālī’s thought of interpretation and his paradigm manifested in his works on exegesis. In conclusion, the ideal interpretation paradigm offered by al-Ghazālī as knife analysis of the Koran texts is not fully applied. In fact, he intends to interpret the verses of the Koran textually. The question is where the inductive method of interpretation of the Koran which he thinks as the Qur'anic method. There is a discontinuity of thought which al-Ghazālī does not realize in reference to his paradigm for his interpretation.Kata Kunci: al-Ghazālī, interpretasi, paradigma, kontekstualisasi
PENDEKATAN MAQĀṢID SYARĪ’AH: KONSTRUKSI TERHADAP PENGEMBANGAN ILMU EKONOMI DAN KEUANGAN ISLAM
Authors: Fathurrahman Ayief 
Published: June 2017

This article examines the problems that occur in the development process of Islamic economic and finance, both in theory and practice, especially in the Islamic banking practice in various parts of the world. To cope with the problems, the maqāṣid al-syarī’ah approach can be employed to understand the verses of the Qur’an and the sunnah, to reconsolidate the conflicting arguments, and to decide the legal standing to a case of which legal sanding is not mentioned in the Qur’an and the sunnah. The purpose is to make Islamic economic and finance relevant to the change of time and to reduce the turbulence taking place in the practice of Islamic economy and finance themselves.Kata Kunci : Maqāṣid Syariah, Ekonomi Islam, Pengembangan.
Aplicación de algoritmos genéticos en problemas de Ingeniería
Authors: Díaz Elkin Yesid Veslin 
Published: June 2017

Un problema común en ingeniería, es la determinación de estrategias que faciliten el ajuste de parámetros que optimicen el funcionamiento de los procesos. Esta búsqueda de parámetros puede encontrar funcionamientos aceptables, los cuales en un conjunto de soluciones son denominados máximos locales, que son aceptables pero no se acercan en eficiencia al máximo global de la solución. Este artículo explora los Algoritmos Genéticos, como estrategia de búsqueda en diferentes líneas de la ingeniería, ilustrando sus utilidades en problemas de optimización, donde se procura la localización del máximo global. A través de ejemplos el documento muestra que esta metodología de búsqueda, puede encontrar la mejor solución al problema planteado y optimizar el desempeño del proceso.
Influência do processo de esterilização e do hipoclorito de sódio na resistência torcional de lima rotatória protaper
Authors: Maia Filho Etevaldo Matos , Piders Bianka Liv Viktorowna , De Albuquerque José Ana Carvalho , Rizzi Cláudia De Castro , Tavarez Rudys Rodolfo De Jesus , Soares Janir Alves 
Published: June 2017

O sucesso do tratamento endodôntico depende da manutenção da cadeia asséptica e eliminação de microrganismos, no entanto, as propriedades físicas dos instrumentos não devem ser significantemente alteradas pelos procedimentos de esterilização e desinfecção. Objetivo: Avaliar efeito da solução de hipoclorito de sódio após ciclos de esterilização sobre a resistência à fratura por torção de limas F2 do sistema Protaper (Dentsply/Maillefer). Material e métodos: Foram utilizadas 20 limas rotatórias Protaper F2 de 25mm divididas em dois grupos de 10 limas cada. O Grupo I (Experimental) foi submetido a 10 ciclos de esterilização em autoclave, após cada ciclo de esterilização as limas eram imersas por 10 minutos em hipoclorito de sódio a 2,5%. O Grupo II (Controle) não foi submetido a nenhum procedimento. O teste de torção foi realizado em uma máquina de ensaios mecânicos de acordo com o protocolo no. 28 da American National Standards Institute/American Dental Association. Resultados: Médias e desvios-padrão para torque máximo (N.cm) até a fratura para os grupos Controle e Experimental foram 3,11 (±0,36); 3,30 (±0,39), respectivamente. Não houve diferença significante entre o torque máximo até a fratura entre os grupos (p>0,05). Conclusão: A imersão em hipoclorito de sódio a 2,5% logo após ciclos de esterilização em autoclave não influenciou na resistência à fratura por torção de limas Protaper. Palavras chaves: Endodontia. Hipoclorito de sódio. Esterilização.
Relação do tabagismo com a doença periodontal crônica
Authors: Ferreira Aline Lacerda , Nunes Livia Helena De Araújo Castro , Maciel Andrezza De Almeida Bastos 
Published: June 2017

O presente trabalho visa verificar a relação do tabagismo com a doença periodontal crônica. Para isso foi realizado um estudo descritivo, com abordagem quantitativa, realizada em uma Clínica Odontológica Universitária em São Luís – MA com 35 pacientes voluntários. Resultados: a maioria dos pacientes eram do sexo masculino (61,5% fumantes e 59,1% não fumantes) e 76,9% da população de fumantes eram de raça não branca, já do grupo dos não fumantes 59,1 declarou-se branco. A periodontite atingia 84,6 dos fumantes e 50%dos não fumantes foram diagnosticados com saúde, havendo diferença estatística (p=0,03), no quesito extensão também não houve diferença estatística entre os dois grupos (p=0,45). Com relação ao Índice de Placa Visível, o grupo de fumantes apresenta percentual ligeiramente maior 58,9% ± 28,7, embora não significativo estatisticamente (p=0,57), que o grupo de não fumantes (53,3% ± 21,6). Mais da metade dos fumantes declararam que: realizavam escovação dental pelo menos 3 vezes ao dia, não utilizavam o fio dental com frequência, faziam uso de outros procedimentos além da escovação para realizar a higiene bucal, começaram a fumar antes dos 20 anos e fumam com uma frequência maior de três vezes ao dia e que fumava mais de 5 cigarros ao dia. Conclusão: de acordo com a literatura revisada e a pesquisa aqui realizada conclui-se que existe uma relação do tabagismo com doença periodontal crônica. Palavras-chaves: Tabagismo. Periodontia. Higiene bucal.