bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Moderasi Emotional Quotient Dan Komitmen Organisasi Terhadap Konflik Peran Dan Kinerja Auditor (Studi Kasus Pada BPK Perwakilan Dan BPKP Provinsi Maluku Utara)
Authors: Dwi Yana Amalia Sari Fala  , Meliana  
Published: August 2024

Penelitian ini bertujuan untuk menguji secara empiris pengaruh Konflik Peran terhadap Kinerja Auditor, dan menguji pengaruh moderasi Emotional Quotient terhadap hubungan antara Konflik Peran dan Kinerja Auditor, serta menguji pengaruh moderasi Komitmen Organisasi terhadap hubungan antara Konflik Peran dan Kinerja Auditor. Populasi dalam penelitian adalah seluruh auditor di lingkungan BPK Perwakilan dan BPKP Provinsi Maluku Utara. Sampel sebanyak 40 responden dalam penelitian ini diambil menggunakan teknik sensus. Teknik pengumpulan data berupa survei melalui penyebaran kuesioner dan Analisis Jalur (Path Analysis) digunakan untuk menguji hipotesis.
Hasil penelitian menunjukkan bahwa Konflik peran berpengaruh positif terhadap Kinerja Auditor. Emotional Quotient memoderasi (memperlemah) hubungan antara Konflik Peran dan Kinerja Auditor. Sementara, Komitmen Organisasi tidak mampu memoderasi hubungan antara Konflik Peran dan Kinerja Auditor.

Kata Kunci: Kinerja Auditor; Konflik Peran; Emotional Quotient; Komitmen Organisasi
Acceptabilité sociale, justice distributive et ERA : le cas du transport de l’électricité au Québec
Authors: Simard Louis 
Published: August 2024

La quête d’acceptabilité sociale comme nouvelle norme de l’action publique pour les grands projets implique une transformation des processus décisionnels et des instruments. Au coeur de la transition énergétique, la question du transport de l’électricité apparaît stratégique. Le rôle des ententes sur les retombées et les avantages (ERA) est de plus en plus important et permet de poser la question de la justice distributive. L’article propose d’étudier la question de l’évolution d’une ERA sur quatre décennies, le Programme de mise en valeur intégrée (PMVI) d’Hydro-Québec concernant une vingtaine de projets de lignes à haute tension. Une approche sociopolitique par les instruments est mobilisée à cette fin et permet de rendre compte des résistances, ajustements et changements à l’oeuvre en s’interrogeant sur les implications de cet instrument de type conventionnel et incitatif du point de vue de la justice distributive dans le cadre de la gouvernance énergétique. La méthodologie repose sur l’analyse de contenu des rapports du Bureau d’audiences publiques sur l’environnement (BAPE).
Participation des citoyens et légistique
Authors: Groulier Cédric 
Published: August 2024

La légistique est une science appliquée visant à assurer la qualité des textes juridiques. Elle définit à cette fin un ensemble de préconisations et de méthodes portant sur leur conception et leur mise en forme (légistique formelle), ainsi que sur les conditions de définition rationnelle des choix normatifs (légistique matérielle). Rapportée à la légistique, la question de l’association des citoyens à la fabrique du droit invite à se demander si et comment une telle association peut contribuer à l’objectif de production d’un droit cohérent et efficace. Pour y répondre, nous nous appuyons sur les préconisations de légistique formulées dans les guides officiels (France, UE, OCDE), ainsi que sur le droit positif français et des expériences d’élaboration participative du droit pratiquées principalement en France au cours des 20 dernières années. Il apparaît que la légistique appréhende essentiellement l’association des citoyens dans la phase amont de la concrétisation des choix normatifs. Dans une démarche plus empreinte de rationalisation que de démocratisation, elle en fait des parties prenantes sollicitées pour informer les décideurs et créer les conditions de la meilleure effectivité possible des normes qui seront produites. Dans la phase de concrétisation proprement dite, la légistique formelle vise surtout à assurer la régularité juridique des procédures et confirme le rôle secondaire des citoyens en matière de rédaction des textes normatifs. La légistique apparaît ainsi comme pensée à partir de la démocratie représentative, et au service de sa performance.
Le pouvoir politique des mobilisations légales autochtones au Paraguay : une analyse au-delà des effets légaux
Authors: Brunet-Bélanger Andréanne 
Published: August 2024

Cet article examine les effets politiques des décisions de la Cour interaméricaine des droits de l’homme (CIDH) sur les peuples autochtones, en se concentrant sur le cas du Paraguay. Entre 2005 et 2010, trois communautés ont porté leurs revendications devant la Cour interaméricaine, et bien que les décisions aient été en leur faveur, il n’existe aucun dispositif juridique permettant de les mettre en oeuvre. Même si les décisions de la CIDH n’ont pas directement conduit à la reconnaissance des droits territoriaux par l’État, l’utilisation du droit international a eu des répercussions indirectes significatives en matière de politisation et de participation des communautés autochtones. En effet, l’expérience de la mobilisation juridique, c’est-à-dire de l’utilisation du droit et des normes juridiques comme moyen de faire progresser les droits dans la pratique, peut servir de levier politique pour les peuples autochtones qui en font usage. Les conséquences indirectes des mobilisations légales peuvent être expliquées par l’interaction de deux processus complémentaires, à savoir la légitimation interne et externe. En se basant sur l’étude de cas de la communauté de Xákmok Kásek et son passage devant la CIDH, l’article soutient que les répercussions indirectes de leurs actions légales peuvent contribuer à accroître leur participation politique.
Neue Regeln für elektronische Schriftsätze — Wie persönliche und rechtsgeschäftliche Erklärungen zu übermitteln sind
Authors: Greger Reinhard 
Published: August 2024

Zusammenfassung
Schon seit zweieinhalb Jahren müssen Rechtsanwälte ihre Schriftsätze ans Gericht auf elektronischem Weg übermitteln. Bis auf gelegentliche Störungen beim beA und Pannen bei der Signatur oder Ausgangskontrolle scheint die digitale Kommunikation mittlerweile ganz gut zu funktionieren. Vor Unsicherheiten standen Prozessvertreter aber bisher in zwei Situationen, nämlich wenn sie persönliche Erklärungen ihres Mandanten an das Gericht zu übermitteln hatten oder wenn sie im Schriftsatz eine Erklärung gegenüber dem Gegner abgeben wollten, die nach dem BGB der Schriftform bedarf. Für diese Fälle hat der Gesetzgeber nunmehr mit dem Gesetz zur weiteren Digitalisierung der Justiz v. 12.7.2024 (BGBl. I Nr. 234), in Kraft seit 17.7.2024, Regelungen geschaffen. Diese werfen allerdings wieder neue Fragen auf.
Totalgewinn, Restgewinn, Periodengewinn — Zu den zeitlichen Bezugsgrößen der Einkünfteerzielungsabsicht
Authors: Stark Johanna 
Published: August 2024

Zusammenfassung
Eine liberale Wirtschafts- und Rechtsordnung, die dem Einzelnen grundsätzlich die Wahl seines Berufes und die Ausgestaltung seiner wirtschaftlichen Betätigung überlässt, kommt auch mit Blick auf ihre eigenen Existenzbedingungen nicht umhin, einen Kompromiss zu finden zwischen den für den Gebrauch dieser Freiheit nötigen Spielräume und der steuerrechtlich konturierten Teilhabe des Staates an den daraus entstehenden wirtschaftlichen Vorteilen. Wenn sich aus einer Tätigkeit positive Einkünfte ergeben, soll der Staat gemäß der Fiskalfunktion des EStG nach dem Maßstab des objektiven Nettoprinzips daran partizipieren. Nimmt man diese funktionale Verankerung ernst, muss eine von Vornherein nicht auf die Erzielung positiver Einkünfte angelegte Tätigkeit bei der Einkommensbesteuerung außen vor bleiben. Der vorliegende Beitrag betrifft vor diesem Hintergrund die Differenzierung zwischen steuerbaren Verlusten und nicht steuerbarer Liebhaberei anhand des Merkmals der Einkünfteerzielungsabsicht im Bereich der Gewinneinkünfte; im Zentrum stehen die zeitlichen Bezugsgrößen der objektiven Totalgewinnprognose, die nach allgemeiner Auffassung den Ausgangspunkt der zweistufigen Liebhabereiprüfung bildet. Der Beitrag endet mit dem Vorschlag einer reformierten Liebhabereiprüfung, deren objektive erste Stufe bei bereits länger andauernden Tätigkeiten keine Beschränkung auf eine Restgewinnprognose vorsieht. Die hier vorgeschlagenen Veränderungen betreffen vor allem den Umgang mit „Auslaufverlusten“, welche sich in der letzten Phase einer Tätigkeit mit auf die Totalperiode bezogen positiven Einkünften ergeben.
Derivation of magnetic fields on a metal cylinder excited by longitudinal and transverse magnetic dipole transmitters: I. Cylinder in unbounded dissipative dielectric medium
Authors: Freedman Robert 
Published: August 2015

AbstractWe derive new and exact analytical and convergent integral representations for the frequency‐dependent complex magnetic fields Hz(a, ϕ, z) and Hϕ(a, ϕ, z) excited by oscillating point magnetic dipole transmitters on the surface of an infinitely long metal cylinder of radius a in an unbounded dissipative dielectric medium. Hz(a, ϕ, z) is calculated for a longitudinally oriented magnetic dipole parallel to the cylinder axis and Hϕ(a, ϕ, z) for a transversely oriented magnetic dipole perpendicular to the axis. The solutions are relevant to the computation of phase shifts and attenuations measured by electromagnetic propagation logging tools, which have oscillating longitudinal and transverse magnetic dipole transmitters either on a metal drill collar or on a cylindrical antenna pad. The integral representations can be readily evaluated using simple numerical integration algorithms, e.g., Simpson's rule, to accurately compute the complex magnetic fields on the cylinder surface. A second paper will address the two‐layer cylindrical media problem.
Improving shallow‐water carbonate chemostratigraphy by means of rudist bivalve sclerochemistry
Authors: Huck S. , Heimhofer U. 
Published: August 2015

AbstractDeep‐time shallow‐marine carbonate platforms record distinct biotic responses to climatic and environmental stressors. Unfortunately, precise temporal assignment of these biotic responses is often problematical due to poor biostratigraphic control and/or a significant diagenetic overprint of the neritic bulk carbonate chemostratigraphic inventory. An accurate stratigraphic framework is essential to better understand the causal relation between biotic events recorded by carbonate platforms and environmental changes that, for instance, culminated in mass extinction events or prolonged episodes of oceanic anoxia. Here we provide an integrated carbon and strontium‐isotope stratigraphy of the Early Cretaceous subtropical Provence carbonate platform in SE France that is based solely on pristine low‐Mg calcite from rudist bivalves. Carbon‐isotope data of geochemically screened rudist fragments enabled reconstruction of a characteristic Barremian pattern including the Mid‐Barremian Event (MBE) that allowed for a precise correlation with stratigraphically well‐constrained Tethyan shallow‐water and hemipelagic reference sections. In order to evaluate ontogenetic carbon‐isotope changes and the overall variability of the shell‐derived carbon‐isotope data, numerous sclerochronological carbon‐isotope profiles of individual large rudist shells are presented. Strontium‐isotope stratigraphy supports the carbon‐isotope‐based age of the studied sections, but also provides unequivocal evidence for a major hiatus in the depositional record covering large parts of the Late Barremian. In contrast to biostratigraphic and bulk carbonate chemostratigraphic archives, the here established chronostratigraphy of carbonate platform evolution in the southern Provence region demonstrates a twofold resurgence of rudist‐rich carbonate platform production during the Early Aptian and arguably the latest Early Aptian.
An abyssal hill fractionates organic and inorganic matter in deep‐sea surface sediments
Authors: Turnewitsch Robert , Lahajnar Niko , Haeckel Matthias , Christiansen Bernd 
Published: August 2015

AbstractCurrent estimates suggest that more than 60% of the global seafloor are covered by millions of abyssal hills and mountains. These features introduce spatial fluid‐dynamic “granularity” whose influence on deep‐ocean sediment biogeochemistry is unknown. Here we compare biogeochemical surface‐sediment properties from a fluid‐dynamically well‐characterized abyssal hill and upstream plain: (1) In hill sediments, organic‐carbon and ‐nitrogen contents are only about half as high as on the plain while proteinaceous material displays less degradation; (2) on the hill, more coarse‐grained sediments (reducing particle surface area) and very variable calcite contents (influencing particle surface charge) are proposed to reduce the extent, and influence compound‐specificity, of sorptive organic‐matter preservation. Further studies are needed to estimate the representativeness of the results in a global context. Given millions of abyssal hills and mountains, their integrative influence on formation and composition of deep‐sea sediments warrants more attention.
MARSIS remote sounding of localized density structures in the dayside Martian ionosphere: A study of controlling parameters
Authors: Diéval C. , Andrews D. J. , Morgan D. D. , Brain D. A. , Gurnett D. A. 
Published: August 2015

AbstractEnhanced topside electron densities in the dayside Martian ionosphere have been repetitively observed in areas of near‐radial crustal magnetic fields, for periods of tens of days, indicating their long‐term spatial and temporal stability despite changing solar wind conditions. We perform a statistical study of these density structures using the ionospheric mode of the Mars Advanced Radar for Subsurface and Ionosphere Sounding (MARSIS) onboard Mars Express. We estimate the apparent extents of these structures relative to the altitude of the surrounding ionosphere. The apex of the density structures often lies higher than the surrounding ionosphere (median vertical extent of 18 km), which indicates upwellings. These structures are much wider than they are high, with latitudinal scales of several degrees. The radar reflector regions are observed above both moderate and strong magnetic anomalies, and their precise locations and latitudinal extents match quite well with the locations and latitudinal extents of magnetic structures of given magnetic polarity (oblique to vertical fields), which happen to be regions where the field lines are open part of the time. The majority of the density structures occur in regions where ionospheric plasma is dominant, indicating closed field regions shielded from shocked solar wind plasma.
Whitecap features induced by submarine sand waves in stereo optical imagery
Authors: Zhang Huaguo , Lou Xiulin , Li Yan , Shi Aiqin , Li Dongling , Fu Bin 
Published: August 2015

AbstractUnder high wind speed conditions, waves break on the sea surface producing whitecaps, which can be recorded in optical satellite images. However, the breaking of waves is also influenced by submarine topography. In this study, we investigate the whitecap features induced by submarine sand waves using optical stereo images. We determine the whitecap coverage in images, and estimate the probabilities of wave breaking. The observed and estimated results are in agreement with some previous investigation results. A physical model is used to discuss the mechanisms of wave breaking along sand wave crests. The physical model is able to qualitatively explain the differences between the observed whitecap coverage and the estimated probability of wave breaking between the sand wave area (SWA) and the background area (BGA). Further analysis shows that the periodic sand wave system may play the role of a frequency‐control device, and may result in more broken waves in the SWA than in the BGA. This study demonstrates that it is possible to observe submarine topography under high‐wind conditions by using whitecap features.
Short wind waves on the ocean: Long‐wave and wind‐speed dependences
Authors: Plant William J. 
Published: August 2015

AbstractThis second paper of our set on short wind waves on the ocean utilizes the wavenumber‐frequency spectrum of short wave heights, F(k,f), derived in our previous paper to investigate kinematic effects on the dependence of the frequency spectrum, F(f), and the wavenumber spectrum, F(k), on long‐wave height. We show that the model predicts that neither F(f) nor F(k) are exactly power law functions of their independent variables and that F(f) varies with significant wave height much more than F(k) does. After calibrating the model against wave gauges, we also investigate the dependence of mean‐square‐slopes (mss), mean‐square heights (msh) and root‐mean‐square orbital velocities (rmsv) of short ocean waves on wind speed and maximum frequency or wavenumber. We use data from the wire wave gauges on University of Miami's Air‐Sea Interaction Spar (ASIS) buoy for calibration purposes. Frequency spectra from the wave gauges begin to be affected by noise at about 2.5 Hz. Therefore, above 1 Hz, we utilize F(f) from the modeled F(k,f) to extend the frequency dependence up to 180 Hz. We set modeled spectral densities by matching measured spectra at 1 Hz. Using the calibrated F(f,k), we are able to estimate the average value of the total mss, for long and short waves, and its upwind and crosswind components up to 180 Hz for a variety of wind speeds. The average mss values are in good agreement with the measurements of Cox and Munk [1954], although the upwind and crosswind components agree less well.
Potential sensitivity of warm season precipitation to urbanization extents: Modeling study in Beijing‐Tianjin‐Hebei urban agglomeration in China
Authors: Wang Jun , Feng Jinming , Yan Zhongwei 
Published: August 2015

AbstractIn this study, we investigated how different degrees of urbanization affect local and regional rainfall using high‐resolution simulations based on the Weather Research and Forecasting Model. The extreme rainfall event of 21 July 2012 in Beijing was simulated for three representative urban land use distributions (no urbanization, early urbanization level of 1980, and recent urbanization level of 2009). Results suggest that urban modification of rainfall is potentially sensitive to urban land use condition. Rainfall was increased significantly over the downwind Beijing metropolis because of the effects of early urbanization; however, recent conditions of high urban development caused no significant increase. Further comparative analysis revealed that positive urban thermodynamical effects (i.e., urban warming, increased sensible heat transportation, and enhanced convergence and vertical motions) play major roles in urban modification of rainfall during the early urbanization stage. However, after cities expand to a certain extent (i.e., urban agglomeration), the regional moisture depression induced by the prevalence of impervious urban land has an effect on atmospheric instability energy, which might negate the city's positive impact on regional rainfall. Additional results from regional climate simulations for 10 Julys confirm this supposition. Given the explosive urban population growth and increasing demand for freshwater in cities, the potential negative effects of the urban environment on precipitation are worth investigation, particularly in rapidly developing countries and regions.
Vertical and oblique ionospheric soundings over the long haul HF link between Antarctica and Spain
Authors: Ads A. G. , Bergadà P. , Regué J. R. , Alsina‐Pagès R. M. , Pijoan J. L. , Altadill D. , Badia D. , Graells S. 
Published: August 2015

AbstractThis paper presents a comparative study between the oblique sounding results, the International Telecommunication Union Rec533 HF prediction model, and the vertical sounding results of a transequatorial long haul link. The long haul link is a 12,760 km link between the Spanish Antarctic Station, SAS, located in the Livingston Island and the Ebro Observatory (OE) in Spain. The data were collected during three consecutive surveys (2009/2010, 2010/2011, and 2011/2012). The ionospheric channel from the SAS to the OE is studied in terms of frequency availability as function of time using the measurements of an oblique incidence sounder (OIS) and measurements of several vertical incidence sounding stations (VIS) placed near the estimated radiopropagation path. The results obtained show promising correlations between VIS and OIS measurements and led us to think that the frequency of largest availability for this particular long haul radio link can be estimated from the VIS sounding measurements.
Involvement of Executive Functions in Children's Metamemory
Authors: Geurten Marie , Catale Corinne , Meulemans Thierry 
Published: August 2015

SummaryThis experiment examined how knowledge of memory strategies and of memory functioning improves during childhood and what variables are involved in this development. Three main aspects of metamemory were assessed based on the performance of a group of 100 children (aged 4, 6, 9 and 11 years) on a battery of executive tasks. At the same time, the influence of variables such as intelligence, vocabulary and parental education level was also investigated. Results of mediation analyses reveal that the relation between children's age and internal strategy knowledge was partially mediated by working memory skills but that executive functions did not mediate the impact of chronological age on children's knowledge of external strategies or of memory functioning. Additionally, verbal fluency predicted internal and external strategy knowledge. Implications for general learning theories in childhood are discussed.Copyright © 2015 John Wiley & Sons, Ltd.
Bis‐GMA Free Dental Materials Based on UDMA/SR833s Dental Resin System
Authors: DING YUFEI , LI BAOJUN , WANG MINGHUI , LIU FANG , HE JINGWEI 
Published: August 2015

ABSTRACTTricyclododecane dimethanol diacrylate (SR833s) was used to replace triethylene glycol dimethacrylate (TEGDMA) as a diluent monomer and mixed with 1,6‐bis(methacryloxy‐2‐ethoxy‐carbonylamino)‐2,4,4‐trimethylhexane (UDMA) to prepare 2,2‐bis[4‐(2‐hydroxy‐3‐methacryloyloxypropyl)‐phenyl]propane (Bis‐GMA) free dental resin system, and commonly used BaAlSiO2 dental microfillers were added into UDMA/SR833s resin to prepare Bis‐GMA free dental composites. Physicochemical properties such as double bond conversion, polymerization shrinkage, water sorption and solubility, flexural strength, and modulus of UDMA/SR833s resin and relevant composites were investigated. The results showed that UDMA/SR833s resin had better physicochemical properties than UDMA/TEGDMA and Bis‐GMA/TEGDMA resins. Although UDMA/SR833s‐based composites had lower flexural strength and modulus than commercial dental composite Z250, they still met the International Organization for Standardization (ISO) standard requirement (in flexural strength and modulus for resin‐based dental materials). Except for the flexural strength and modulus, all the other properties of UDMA/SR833s‐based composites were comparable or better than those of Z250. Therefore, UDMA/SR833s resin and its relevant composites had potential to be used in dentistry as Bis‐GMA free dental materials.
Prins‐Driven Friedel–Crafts Reaction for the Stereoselective Synthesis of Hexahydroindeno[2,1‐c]pyran Derivatives
Authors: Reddy B. V. Subba , Reddy G. Niranjan , Reddy M. Ramana , Lakshmi J. K. , Jagadeesh B. , Sridhar B. 
Published: August 2015

AbstractA strategy has been devised for the stereoselective synthesis of hexahydroindeno[2,1‐c]pyran scaffolds through a domino cyclization of (E)‐3,5‐diphenylpent‐4‐en‐1‐ol with aldehydes using BF3⋅OEt2 at 70 °C. It is an approach for the construction of the indeno[2,1‐c]pyran skeleton in a one‐pot operation through a cascade cyclization.