bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Effect of Financial Audits on Governance Practices: Evidence from the Nonprofit Sector
Authors: Duguay Raphael 
Published: June 2024

ABSTRACT
I evaluate the effect of financial statement audits on the governance practices of nonprofit organizations. Using a regression discontinuity design that exploits revenue-based exemption thresholds, I find that financial audits cause organizations to implement governance mechanisms, such as conflict of interest policies, whistleblower policies, and formal approval of the CEO’s compensation by a committee. Consistent with these governance practices curtailing managers’ private benefits, I document reductions in nepotism and CEO-to-employee pay ratio. The results are more pronounced for organizations (1) whose audit is overseen by an audit committee, (2) that already have an independent board, and (3) that face high charity-level demand for oversight. Collectively, these findings shed light on how financial audits shape the governance practices of small, less sophisticated organizations like nonprofits in ways that go beyond financial statements’ direct use in decision-making and contracting.
JEL Classifications: M42; G34; M48; L31.
In House Training: Penyusunan Perencanaan Pembelajaran pada Modul Ajar dalam Implementasi Kurikulum Merdeka
Authors: Yulistia Annisa , Wicaksono Lungit , Khairani Fadhilah , Izzatika Amrina 
Published: June 2024

Adanya kebijakan Kurikulum Merdeka menimbulkan berbagai tantangan dan kendala tersendiri bagi para pendidik. Dengan berbagai tantangan dan kendala tersebut, para pendidik dan kepala sekolah mengehendaki pelatihan dan pendampingan penyusunan modul ajar yang sesuai dengan kebijakan kurikulum merdeka melalui kegiatan in house training (IHT). Tujuan dilaksanakan kegiatan ini agar para peserta pelatihan memiliki wawasan, pemahaman serta dapat menyusun dan mengaplikasikan modul ajar pada jenjang Sekolah Dasar (SD). Metode yang digunakan untuk mencapai tujuan tersebut adalah ceramah, diskusi, pemecahan masalah, dan praktik. Bentuk evaluasi dilakukan pada kegiatan pengabdian ini terbagi menajdi 4 tahap, yaitu evaluasi awal, proses, akhir, dan dampak. Hasil dari kegiatan ini yaitu; 1) pada evaluasi awal, guru belum pernah membuat modul ajar, namun dalam penyusun perencanaan pembelajaran sudah cukup terampil; 2) pada proses IHT, guru mulai praktik merancang perencanaan pembelajaran yang sesuai dalam implementasi kurikulum merdeka; 3) akhir dari kegiatan IHT menunjukkan bahwa guru mulai memahami dan dapat penyusunan CP-TP-ATP yang dituangkan dalam modul ajar secara mandiri; 4) kegiatan ini memberi dampak mengaktifkan kembali komunitas belajar dalam sekolah untuk saling sharing best practice dalam menyusun perencanaan pembelajaran.
Tackling Present and Future Nigerian Challenges Through Innovativeness in A New Normal Era
Authors: Makinde Olubisi Grace , Arokodare Michael Abiodun , Asikhia Olalekan 
Published: June 2024

Objectives: The objective of this study is to examine the challenges relating to developmental issues in Nigeria.

Methods: To achieve the objective of the study, literature was reviewed to identify and substantiate the challenges confronting the nation and the citizens.

Result and Discussion: The study revealed the various challenges confronting Nigeria which ranges from infrastructural deficit, climate change, rigid educational system, terrorism and kidnapping. In curbing developmental challenges through the use of technology and Nigeria, one of the most populous black nations in the world, is beset with challenges of infrastructural gap, institutional void, entrepreneurial incompetence, and poor competency-based curricula in her educational system. These challenges gave rise to the problems of poor innovation ideas and unsaleable skills that could engender self-reliance or generate gainful employment among Nigerian graduates. It also led Nigeria to fall far behind its international competitors.

Conclusion/Recommendation: From review of literature evidences, the study concluded that the problems of Nigeria could be significantly reduced through innovative vocation and technology programs inculcated in young undergraduates and uneducated Nigerians so as to reduce unemployment and crime rate in the country. The study therefore recommended that in order for the nation to develop sustainable innovation systems to solve her problems, innovative vocation and technology must be encouraged throughout all institutions, government agencies and organizations in Nigeria, students must be imbued with market-relevant skills, and both relevant digital skills and intra and extra firms’ innovation and technology must be developed and encouraged.
Advancing the methods of geo-ecological forests monitoring under global warming
Authors: Kolomyts Erland G. 
Published: June 2024

One of the most dynamic natural processes on the planetary scale are changes in the global climate caused by changed chemical composition of atmosphere, with the corresponding demonstration of greenhouse effect. Global geosystem monitoring is most up-to-date and actually realizable on the scale of individual ecological regions. However, natural processes and events on the regional hierarchic level are characterized by the greatest diversity and high discreteness, therefore the regional response of global climatic changes inevitably takes the form of multiple reactions of vegetation, soils and landscapes as a whole to background climatic signals. The regional and local levels of geo-ecological prognoses still have not been developed enough due to insufficiency of factual material and methodical difficulties of the transfer of hydro-climatic prognosis from global to regional and local.The report expounds the main statements of original topo-ecological concept of prediction: “Global Changes on the Local Level”, as a basis of terrestrial bio-ecological and geosystem monitoring under global anthropogenic climatic changes. This concept makes it possible to carry out local empirical simulation of the regional bioclimatic trend and thereby reveal the mechanisms of transmission of global and regional climate signals to the local level. Objects of research are forest and forest-steppe landscape-zonal systems of the headwater of the Volga River basin. They are included in the boreal ecotone of Northern Eurasia as the territory most sensitive to climate change and, accordingly, very favorable for the development of theory and methods of environmental monitoring. The conservation and reproduction of forest resources under changing climatic conditions at the southern boundary of temperate forest zone, where forest communities are in conditions close to critical, is one of the fundamental ecological problems. The strategic goal of monitoring research is to reveal the environmental potential of sustainablility of forest ecosystems in the context of modern global warming.
Toleransi Beragama Perspektif Joachim Wach: Potret Kehidupan Toleran Muslim-Tionghoa di Kenali Besar, Jambi
Authors: Iqbal Adi 
Published: June 2024

Penelitian ini mengkaji interaksi antara agama mayoritas dan agama minoritas dari pengalaman dan ekspresi keagamaan masyarakat Melayu di Jambi, Kenali Besar, kota Jambi. Mempelajari sebagian bidang keilmuan kajian agama dengan pendekatan sosiologi agama dengan tujuan menganalisis hal-hal yang tampak, gejala-gejala yang nyata atau menjadi kenyataan dalam kehidupan sosial keagamaan di masyarakat. Pendekatan ini digunakan untuk memandu penelitian tentang klasifikasi interaksi interpersonal, nilai-nilai, tradisi, dan keadilan sosial terkait toleransi dan kerukunan. Penelitian ini menggunakan metode kualitatif berdasarkan studi lapangan. Penelitian yang mengacu pada prinsip holistik, naturalisme dan koherensi untuk menyajikan data lapangan. Penelitian ini menyatakan bahwa ekspresi keberagamaan masyarakat Melayu Jambi sebagai bagian dari proses pembentukan jati diri dan ekspresi kecintaan terhadap tanah kelahiran, yang dipengaruhi simbol dan ritual agama melalui individu dan organisasi keagamaan. Dengan demikian, ekspresi keagamaan seseorang sangat mempengaruhi cara berinteraksi sosial antarpemeluk agama dalam satu lingkungan yang majemuk.
La vulnerabilidad financiera del sector de compañías de servicios auxiliares en el Ecuador
Authors: Villegas Chango Erick David , Córdova Ana , Bedoya Jara Mayra Patricia , Zurita Llerena Paúl Hernán 
Published: June 2024

En la presente investigación se concentra en el sector de las compañías de servicios auxiliares, un sector poco conocido, pero de gran importancia para el sistema financiero nacional, el cual necesita proyectar y tener la certeza de estabilidad financiera como intermediario en las transacciones monetarias, es así que se evaluó la vulnerabilidad financiera empresarial de este sector, al cumplimiento de sus obligaciones operacionales, por tamaño como elemento importante en la gestión financiera. Se tomó la información financiera presentada en la página de la Superintendencia de Compañías, Valores y Seguros del periodo 2017-2022. Se emplearon dos modelos de predicción de quiebra empresarial de los autores Springate y Altman que presentaban ecuaciones con indicadores financieros ligados a liquidez, rendimiento, Rendimiento de los activos, nivel de endeudamiento, productividad y beneficio para los pasivos. Para aplicar los diferentes modelos de predicción se obtuvo la información de 50 empresas pertenecientes al sector, distribuidas por tamaño, los resultados arrojan que el sector no es vulnerable a incumplimiento de sus obligaciones operacionales, y que la fortaleza financiera está dada en la gestión de los activos corrientes por la naturaleza propia de la actividad, su porcentaje frente a la inversión total es mayor, las empresas medianas y grandes generan mayor robustez en el manejo de sus costos y gastos operacionales así como también establecen la generación de utilidades retenidas, las empresas pequeñas son más productivas que las empresas grandes y medianas en relación a la producción del ingreso a causa de la inversión.
PENGGUNAAN OBAT KARDIOVASKULAR PADA PASIEN PENYAKIT JANTUNG KORONER DI RUANG RAWAT INAP SALAH SATU RUMAH SAKIT DI KOTA CIMAHI
Authors: Septiani Vina , Kartidjo Pudjiastuti , Suherman Linda Purnamawati 
Published: June 2024

Telah dilakukan penelitian pola penggunaan obat kardiovaskular pada pasien penyakit jantung koroner (PJK) di ruang rawat inap salah satu rumah sakit di Kota Cimahi dengan menggunakan desain penelitian analisis deskriptif, yang dilakukan secara retrospektif. Tujuan penelitian ini untuk mengetahui obat-obatan yang digunakan pada pasien jantung koroner di rumah sakit tersebut. Sumber data penelitian adalah rekam medik pasien ruang rawat inap periode Oktober – Desember 2017. Hasil menunjukkan pasien kasus PJK sebanyak 42,04% berusia >60 tahun. Obat-obat dengan frekuensi penggunaan yang tinggi pasien PJK yaitu antithrombosis (ticagrelor 75,16%, fondaparinux 64,97%, dan asam asetil salisilat 29,30%), obat manajemen lipid (atorvastatin 70,06%), beta blocker (bisoprolol 70,70%), ditambah obat golongan diuretik (furosemid 72,61%) yang diberikan untuk penyakit penyerta. Studi ini menunjukkan bahwa penggunaan obat-obatan pada pasien sesuai dengan tatalaksana terapi PJK dari PERKI (Perhimpunan Dokter Spesialis Kardiovaskular Indonesia) Tahun 2018.
Kata kunci: Obat kardiovaskular, pjk, retrospektif.

Abstract
The research about uses pattern of cardiovascular drugs for coronary artery disease patients at in-patient department one hospital in Cimahi City was done retrospectively use descriptive analysis design. The aim of this study was to determine the drugs used in coronary artery disease. Data source was medical record of patient who treated at in-patient department period October – December 2017. Result show that 42,04% CAD patients were over 60 years old. The most common drugs that administered to CAD patients were antithrombosis (ticagrelor 75,16%, fondaparinux 64,97%, and acetyl salicylic acid 29,30%), lipid management (atorvastatin 70,06%), beta blocker (bisoprolol 70,70%), and also diuretics (furosemid 72,61%) for co-morbidities. This study shows that the patient's medication use is in accordance with the CHD therapy management from PERKI (Indonesian Heart Association) in 2018.
Keywords: Cardiovascular drugs, chd, retrospective.
PERGUMULAN ISLAM DAN BUDAYA LOKAL DI PULAU NAIN, KECAMATAN WORI, KABUPATEN MINAHASA UTARA TAHUN 2019-2020 (STUDI KASUS MANDI SAFAR)
Authors: Hafidzoh Ulfah Ainun , Hadirman Hadirman , Luma Meiskyarti 
Published: June 2024

Hasil penelitian ini menunjukkan bahwa pelaksanaan Mandi Safar di Pulau Nain secara sejarah sudah dilaksanakan dengan serentak seluruh masyarakat Desa Nain dari tahun 1960-an namun pada tahun 1970-an terhenti dan mulai digalakkan lagi pada tahun 2017. Makna dari sombol-simbol yang digunakan dalam Tradisi Mandi Safar sebagai upaya masyarakat desa mengajarkan agama kepada generasi muda lewat budaya yang dapat dilihat dari penulisan wafaq yang diambil dari beberapa penggalan-penggalan ayat al-Quran. Makna Mandi Safar sebagai salah satu cara menyambung tali silaturahmi, terhindar dari bala’ dan wabah penyakit, juga sebagai memperlancar rejeki. Akulturasi budaya lokal dan Islam dalam konteks Mandi Safar di Nain tidak terlepas dari peran ulama yang mengajarkan syariat Islam di Pulau Nain. Proses akulturasi dilakukan dengan cara dialog kebudayaan.
How to promote social innovation within Sustainable Development Goals (SDGs): The case of the Audiovisual Industry in Navarre
Authors: Olloqui Isabel , Alfaro José Antonio , Recalde Mónica 
Published: June 2024

This article examines the situation of social innovation in the audiovisual industry, which is a gap in the field of media management regarding the promotion of innovation with social impact. The main objective of this paper is to conduct a study in order to promote social innovation in the audiovisual industry at regional level. By collaborating through an action research case with the audiovisual cluster in Navarra (CLAVNA) this research focuses on specific Sustainable Development Goals (SDGs) related to gender equality, decent work and economic growth, and industry, innovation, and infrastructure. Three are the main findings of this study: 1) Technological innovations are crucial to promote social innovation; 2) the need for public-private co-creation for the development of the focused industry; 3) the relevance of focusing efforts on social innovation in firms based on animation and video games.to attract development and investments.

Resumen
Este artículo examina la situación de la innovación social en la industria audiovisual, que constituye una laguna en el campo de la gestión de los medios de comunicación en lo que respecta al impulso de la innovación con impacto social. El objetivo principal de este artículo es realizar un estudio para promover la innovación social en la industria audiovisual en el ámbito regional. Mediante la colaboración a través de un caso de investigación-acción con el Cluster Audiovisual de Navarra (CLAVNA), esta investigación se centra en Objetivos de Desarrollo Sostenible (ODS) específicos relacionados con la igualdad de género, el trabajo decente y el crecimiento económico, y la industria, la innovación y las infraestructuras. Tres son las principales conclusiones de este estudio: 1) Las innovaciones tecnológicas son cruciales para promover la innovación social; 2) se advierte la necesidad de la co-creación público-privada para el desarrollo de la industria con foco; 3) se ve necesario centrar esfuerzos en la innovación social de empresas basadas en animación y videojuegos. para atraer desarrollo e inversiones.
Palabras clave: innovación social; ODS; audiovisual; Navarra; investigación-acción.

DOI: https://doi.org/10.31637/epsir.23-2.2
Perspectives on Climate Change Impact on Intangible Cultural Heritage
Authors: Laime Sandis , Balcare Kitija , Gailīte Elīna , Grīnvalde Rita , Vaivade Anita 
Published: June 2024

Abstract
Climate change is occurring worldwide, affecting everyday life and cultural traditions cherished for centuries. Intangible cultural heritage is vulnerable to climate change, as it depends on local resources and on the skills and knowledge of living in a certain environment. By studying the example of the lamprey fishing tradition in the village of Carnikava, Latvia, the article explores connections between climate change and intangible cultural heritage from the point of view of tradition-bearers, local community, local government, scientists and state institutions. This example shows that, when climate change equally affects both biological species and centuries-old fishing traditions specialised in harvesting these species, sustainable solutions are necessary to preserve both.
A Soviet-Estonian Ethnographer Contributing to the Ethnic Movements of Fellow Finno-Ugrians
Authors: Jääts Indrek , Karm Svetlana 
Published: June 2024

Abstract
This article is about the interplay between the Soviet nationalities policy, ethnography and ethnic activism in in the late 1980s and early 1990s. It focusses on Aleksei Peterson, an Estonian ethnographer, and his relationship with two Finno-Ugric peoples he had studied for decades – the Veps and the Udmurt. Based on interviews, field diaries, official documents and other material, we claim that Peterson (and his Estonian colleagues) made an important contribution to the ethnic revival movements of the Veps and Udmurt. Peterson was primarily interested in the traditional folk culture of these peoples, and he considered it their ‘national heritage’ and used it to strengthen their ethnic identity.
Pendapatan dari HHBK getah pinus dan kontribusinya terhadap pendapatan total masyarakat di Desa Uelincu Kecamatan Pamona Utara Kabupaten Poso
Authors: Oktaviani Oktaviani , Pribadi Hendra , Rahman Abdul , Umar Syukur , Maiwa Arman 
Published: June 2024

Hasil Hutan Bukan Kayu (HHBK) merupakan bagian dari ekosistem hutan yang memiliki peran yang beragam terhadap lingkungan dan kehidupan manusia. Salah satu desa penghasil HHBK getah pinus di Kabupaten Poso, yaitu Desa Uelincu, Kecamatan Pamona Utara. Sebagian besar masyarakatnya desa Uelincu bahkan hampir keseluruhan, masyarakat desa ini sangat mengandalkan penghasilan dari getah pinus untuk memenuhi kebutuhan hidupnya. Tujuan dari penelitian ini adalah untuk mengetahui analisis pendapatan HHBK getah pinus serta mengetahui kontribusinya terhadap pendapatan total masyarakat. Dalam penelitian ini terdapat 30 sampel yang menjadi responden, yang mana sampel ini dipilih secara Purposive mewakili seluruh populasi untuk memberikan gambaran mengenai tujuan penelitian. Pengelolaan getah pinus memberikan keuntungan terhadap petani dengan pendapatan rata-rata Rp. 2.236.667 untuk sekali produksi dengan nilai kontribusi sebesar 61% dari pendapatan total masyarakat di Desa Uelincu, Kecamatan Pamona Utara, Kabupaten Poso.
PENGARUH WAKTU APLIKASI DAN KONSENTRASI PLANT GROWTH PROMOTING RHIZOBACTERIA (PGPR) TERHADAP PERTUMBUHAN DAN PRODUKSI TANAMAN BAWANG MERAH (Allium ascalonicum L.)
Authors: Arham Muhammad , Numba Sudirman , Aminah Aminah 
Published: June 2024

Effect of Application Time and..Concentration..of Plant..Growth Promoting Rhizobacteria (PGPR) on the Growth and Production of Shallots (Allium ascalonicum L.). 1) This research was conducted with the aim of knowing the best application time of PGPR for the growth and production of shallots, 2) To find out the best concentration of PGPR that could give the best effect on the growth and production of shallots, 3) To determine the effect of the interaction between time of application and concentration of PGPR for the growth and production of shallots carried out at the Green House of the Faculty of Agriculture UMI on Jl. Urip Sumoharjo km 05 Panaikang, Panakukang District, Makassar City, South Sulawesi, which will be carried out from February to April 2022. This study uses a factorial randomized block design (RAK) of two factors, namely the time of application (7 days after the day, 14 days after the day, 35 days after the day and 35 days after the day) and PGPR concentrations (0 ml/l, 10 ml/l, 12.5 ml/l and 15 ml/l). Parameters observed were plant height, number of leaves, tuber weight per polybag and production per hectare. The results showed that the time of PGPR application had a significant effect on the parameters of plant height, tuber weight and total production which showed a better concentration as indicated by the administration of PGPR at 14 DAP. While the PGPR concentration showed a significant effect on the parameters of plant height, number of leaves, tuber weight and total production which showed the best concentration was shown at a concentration of 12.5 ml/L water, while the time of PGPR application and the administration of PGPR concentration gave a significant effect on the parameters of plant height. showed the best concentration was shown at the time of application of PGPR 48 hst with a concentration of 12.5 ml/L water.
Symptoms and management of cow's milk allergy: perception and evidence
Authors: Robert E. , Al-Hashmi H. A. , Al-Mehaidib A. , Alsarraf K. , Al-Turaiki M. , Aldekhail W. , Al-Herz W. , Alkhabaz A. , Bawakid Khalid O. , Elghoudi A. , El Hodhod M. , Hussain Ali A. , Kamal Naglaa M. , Goronfolah L. T. , Nasrallah B. , Sengupta K. , Broekaert I. , Domellöf M. , Indrio F. , Lapillonne A. , Pienar C. , Ribes-Koninckx C. , Shamir R. , Szajewska H. , Thapar N. , Thomassen R. A. , Verduci E. , West C. E. , Vandenplas Y. 
Published: June 2024

IntroductionThe diagnosis and management of cow's milk allergy (CMA) is a topic of debate and controversy. Our aim was to compare the opinions of expert groups from the Middle East (n = 14) and the European Society of Paediatric Gastroenterology, Hepatology and Nutrition (ESPGHAN) (n = 13).MethodsThese Expert groups voted on statements that were developed by the ESPGHAN group and published in a recent position paper. The voting outcome was compared.ResultsOverall, there was consensus amongst both groups of experts. Experts agreed that symptoms of crying, irritability and colic, as single manifestation, are not suggestive of CMA. They agreed that amino-acid based formula (AAF) should be reserved for severe cases (e.g., malnutrition and anaphylaxis) and that there is insufficient evidence to recommend a step-down approach. There was no unanimous consensus on the statement that a cow's milk based extensively hydrolysed formula (eHF) should be the first choice as a diagnostic elimination diet in mild/moderate cases. Although the statements regarding the role for hydrolysed rice formula as a diagnostic and therapeutic elimination diet were accepted, 3/27 disagreed. The votes regarding soy formula highlight the differences in opinion in the role of soy protein in CMA dietary treatment. Generally, soy-based formula is seldom available in the Middle-East region. All ESPGHAN experts agreed that there is insufficient evidence that the addition of probiotics, prebiotics and synbiotics increase the efficacy of elimination diets regarding CMA symptoms (despite other benefits such as decrease of infections and antibiotic intake), whereas 3/14 of the Middle East group thought there was sufficient evidence.DiscussionDifferences in voting are related to geographical, cultural and other conditions, such as cost and availability. This emphasizes the need to develop region-specific guidelines considering social and cultural conditions, and to perform further research in this area.