bluuebunny/crossref_metadata_2025_split huggingface dataset:
Devenir de la escolarización secundaria: un estudio en tiempos de (post) pandemia en la ciudad de Caleta Olivia
Authors: Bain María José , Cestare Mariela , Villagran Carla 
Published: August 2023

La escuela trama tiempos, espacios, prácticas pedagógicas, regulaciones de las conductas que se re-inventan y sedimentan en la organización escolar y en las condiciones de escolarización previas, produciendo nuevas materialidades (Villagran, 2020) que son clave para los procesos de enseñanza y de aprendizaje, aún más, luego del shock de la pandemia (Grinberg, Verón y Bussi, 2020).
En los tiempos del post confinamiento, las materialidades de los procesos de enseñanza y de aprendizaje pivotan en la virtualidad y la presencialidad entre viejos y nuevos formatos (Pineau, 2005; Serra, 2020; Southwell, 2009, 2020; Redondo, 2020). Si algo hemos aprendido con la pandemia es que las pantallas no suplen las escuelas, las plataformas no reemplazan los espacios y lo corpóreo de estar con otros, los videos no simulan la explicación docente y la danza que supone ir y venir para que otros comprendan (Villagran, 2021).
En este marco, indagamos sobre algunas características que hacen a la educación en el contexto de pandemia y (post) pandemia en una escuela secundaria de la zona norte de la provincia de Santa Cruz. Desde un diseño de investigación cualitativo, realizamos entrevistas en profundidad a estudiantes y directivos. Presentamos aquí algunos de los resultados más relevantes producto de la tarea analítica.
Explaining Away Intentional Misstatements: Do Management-Provided Excuses Decrease Auditor Skepticism?
Authors: Hamilton Erin L. , Smith Jason L. , Carlisle Melissa 
Published: August 2023

SUMMARY
When auditors identify a misstatement, they typically engage in client inquiry to understand the misstatement’s cause (e.g., whether due to error or fraud). If a misstatement was caused intentionally, client management may attempt to reduce auditor skepticism by making their behavior seem unintentional (an excuse) or appropriate (a justification). Using two experiments, we examine the type of explanation managers use to conceal their fraudulent intent and its effectiveness in reducing auditor skepticism. We predict and find managers use excuses (e.g., “I forgot”), rather than justifications, to “explain away” fraud caused by omission/inaction (omitting information from a source document) as opposed to active misrepresentation (providing misleading information). When these same excuses are provided to auditors, we find they have a skepticism-decreasing effect, particularly when used to explain misstatements resulting from omission. Together, our findings suggest managers’ ability to conceal fraud may persist even after the auditors have identified an intentional misstatement.
Strength of Audit Firms’ Human Resource Systems and Client-Level Audit Outcomes: Evidence from a Multiple Source Study
Authors: Pruijssers Jorien L. , Simac Ines , Willekens Marleen 
Published: August 2023

SYNOPSISWe examine whether differences in HR systems among audit firms can affect client-level audit outcomes. Based on the audit quality framework of Knechel, Krishnan, Pevzner, Shefchik, and Velury (2013b) and the strategic HRM literature, we posit that audit firms with stronger HR systems are likely to deliver more desired audit outcomes, ceteris paribus. Building on systems theory, we outline and capture a wholistic picture of the audit firm HR system as consisting of three dimensions: competency-, motivation-, and opportunity-enhancing practices. We draw on two distinct data sources for our analyses: a survey allowing us to tap into the HR systems of large audit firms servicing PIE clients in The Netherlands and corresponding client-level archival data to measure audit outcomes. Our results suggest that HR systems are an internal context factor affecting client-level audit outcomes. Supplemental analyses indicate that competency- and opportunity-enhancing HR practices are associated with more desirable audit outcomes.Data Availability: Part of the data are available from the sources cited in text.JEL Classifications: M42; O15.
The Impact of Account-Level Inspection Risk on Audit Program Planning Decisions
Authors: Detzen Dominic , Gold Anna , Wright Arnold 
Published: August 2023

SYNOPSIS
Prior research suggests oversight inspections lead to unintended consequences by motivating auditors to manage inspection risk. The current study provides evidence of the impact of a misalignment between inspection and mis-statement risks at the account level, where planning decisions are made. We predict auditors feel pressures to address more immediate inspection risks at the expense of adequately responding to mis-statement risks as prescribed by auditing standards. Employing an experiment with 182 experienced auditors, we manipulate account-level inspection risk (low or high). As hypothesized, auditors plan more hours for an account with higher inspection risk and correspondingly assign fewer audit hours to other accounts with lower inspection risk, even if mis-statement risk is high for those accounts, suggesting an unwarranted shift in audit efforts. Our findings suggest inspection risks impair auditors’ effort allocation decisions and thus may undermine the audit risk model as the normative benchmark for program planning.
Data Availability: Contact the second author.
JEL Classifications: M42; M48.
The Consequences of Income Tax Subsidies: Evidence from the Restaurant Industry
Authors: Rane Scott G. 
Published: August 2023

ABSTRACT
I examine the consequences of the implementation of the 45B Credit, an employer payroll tax subsidy (administered as an income tax credit) intended to encourage honest wage reporting for tipped employees. I find evidence suggesting that wage reporting for tipped employees increased following the implementation of the 45B Credit. I also find evidence suggesting that this credit influenced investment and economic performance. Specifically, I find that 45B Credit firms increased investment and experienced greater profitability and growth compared to non-45B Credit restaurant firms. Overall, these findings suggest that the implementation of the 45B Credit had important intended and unintended consequences. This study provides insights into the relation between firms, industries, and tax subsidies, which should be useful to lawmakers when reviewing the net benefits of this tax subsidy and other tax subsidies in the future.
Data Availability: Data used from publicly available sources.
Understanding Private Equity Funds: A Guide to Private Equity Research in Accounting
Authors: Borysoff Maria Nykyforovych , Mason Paul , Utke Steven 
Published: August 2023

ABSTRACT
Private equity (PE) funds are increasingly important to the economy and now serve as the primary vehicle for raising new capital. However, a limited understanding of the unique PE fund setting among accounting academics inhibits accounting research in this area. In this paper, we first describe the PE fund setting and explain how fundamental differences between PE and previously studied settings make it difficult to infer PE fund behavior from research performed using other settings. We then discuss how PE funds provide researchers with the ability to explore fundamental questions related to agency costs, governance, compensation, disclosure, and fair value accounting. Finally, we provide guidance on PE data sources available for use in future research. Because of the volume of economic activity currently funneled through PE and the unique aspects of the PE setting, it is important for researchers to explore when, why, and how accounting matters for PE funds.
Data Availability: Data used in this study are available from the public sources identified in the text.
JEL Classifications: G1; G14; G30; M4; M41.
Surface Properties of Resin Composites and CAD/CAM Blocks After Simulated Toothbrushing
Authors: Suzuki M , Miyano Y , Sato F , Shinkai K 
Published: August 2023

SUMMARY

Objectives
This study aimed to evaluate the surface gloss, surface roughness, and color change of restorative materials after a three-body wear abrasion.

Methods and Materials
Four resin composites with different filler particle size (Gracefil Flo [GFF, 0.7 μm], Gracefil LoFlo [GFL, 0.25 μm], Gracefil ZeroFlo [GFZ, 0.15 μm], and Gracefil Putty [GFP, 0.3 μm]), two CAD/CAM resin composite blocks with different filler particle size (Cerasmart 300 [CS3, 0.7 μm] and Cerasmart Prime [CSP, 0.3 μm], GC), and one CAD/CAM lithium disilicate glass-ceramic block (Initial LiSi Block [ILS], GC) as a control were evaluated. Twenty slab-shaped specimens were obtained from each material. Ten specimens were subjected to 80,000 toothbrushing strokes and measured for surface gloss (Gloss Unit, GU), surface roughness (Ra, μm), and color (L*, a*, and b* values) before toothbrushing and at every 20,000 strokes. Color differences (ΔL*, Δa*, Δb*, and ΔE00) before and after toothbrushing were calculated. After 80,000 strokes, abraded surfaces were observed using scanning electron microscopy. The other 10 specimens were measured for Vickers microhardness (VHN).

Results
After 80,000 toothbrushing strokes, the mean GU ranged from 60.43 to 16.12 (the highest for ILS and lowest for GFL), and the mean Ra ranged from 0.079 to 4.085 (the lowest for ILS and highest for GFL). At all measuring stages, the calculated ΔE00 values ranged from 0.31 to 0.92 for all materials. The mean VHN ranged from 632.34 to 39.08 (the highest for ILS and lowest for GFZ). The resin composite containing the largest filler particle (GFF) showed significantly lower Ra and higher VHN than other resin composites (GFL, GFZ, and GFP). The CAD/CAM resin composite block containing a smaller filler particle (CSP) retained significantly higher GU than that containing a larger filler particle (CS3). A negative correlation between GU and Ra was detected.

Conclusions
Based on the findings, toothbrush abrasion induced a decrease in GU and an increase in Ra for all resin-based materials tested. Resin-based materials with larger filler size tended to show lower Ra, while resin-based materials with smaller filler size tended to show a smaller reduction in GU. These were more pronounced for light-cure resin composites than for resin composite blocks for CAD/CAM.
Integration of VLF-EM and VES data for pavement failure investigation in a typical basement complex terrain of southwestern Nigeria
Authors: Oyedele Akintunde A. , Bawallah Musa A. , Akinwamide Joshua T. , Ilugbo Stephen O. , Ogunyebi Segun N. 
Published: August 2023

Abstract
Geophysical investigations involving very low frequency electromagnetic (VLF-EM) and vertical electrical sounding (VES) techniques were deployed to study the pavement failure along a major road in a typical basement complex terrain of southwestern Nigeria. This study was designed to assess the failure and provide a basis for ultimate engineering design. The study delineated a 3- to 4-layer geoelectric sequence: a topsoil of thickness varying from 0.4 to 1.2 m, a spectrum of clayey materials of thickness varying from 1.9 to 14.5 m and a weathered/fractured basement occurring at depths of between 3.6 and 15.0 m. The shallow basement indicated low bearing capacity, with resistivity values ranging from 62.1 to 377.9 Ωm. The presence of clay/clayey materials, linear features and the effect of rising water table within the influence zone underlined the pavement failure. This information will facilitate appropriate designing, soil improvements and selection of materials for road construction that can stand the test of time.
Development of Anomaly Detection System Based on Distributed Log Tracing
Authors: Khudyakov D. A. 
Published: August 2023

Software system developers must respond quickly to failures in order to avoid reputational and financial losses for their customers. Therefore, it is important to detect behavioral anomalies in the operation of software systems in a timely manner. At the moment, various tools for automatic monitoring of systems are being actively developed, but logs are the main tool for analyzing failures. Logs contain information about the operation of the system at various points of execution. Modern systems often have a distributed microservice architecture, which significantly complicates the task of analyzing logs. Logs of such systems are collected centrally from different microservices, forming a huge flow of information that is very difficult to analyze manually. However, the problem of identifying logs related to a specific request to the system is solved by distributed tracing, the use of which opens up wide opportunities for the introduction of automatic analysis. There are already many solutions for detecting anomalies in logs, but they do not take advantage of distributed tracing. The article is considered to solving the problem of detecting behavioral anomalies in the work of distributed software systems based on automatic analysis of log traces. The solution is based on the synthesis of machine learning methods. Log traces are preprocessed and cleaned using process mining methods. Next, vectorization and clustering of log messages is performed. After that, a long short-term memory network (LSTM) is used to analyze deviations in the sequences of processed logs. As a result of the work performed, a prototype of the anomaly detection system was developed and tested.
Training for the Development of Traditional Educational Game Tools in Increasing the Professional Competence of Teachers
Authors: Hifza  , Yuliantini Sera , Multahada Asyruni , Astaman  
Published: August 2023

This study aimed to investigate the impact of a training program on the professional competence of Pendidikan Anak Usia Dini (PAUD) teachers in developing traditional educational game tools. The training activities employed the experiential learning model, focusing on the steps of traditional APE (Anak Usia Dini Pendidikan, or Early Childhood Education) development: selecting traditional games, choosing materials, adapting games into APE, determining learning themes, and piloting APE with peers. The findings revealed several implications of the training program on the professional competence of PAUD teachers. First, there was a significant increase in teacher knowledge, particularly in traditional APE. Second, teachers became more aware of the importance of traditional APE in early childhood education. Third, teachers' understanding of professional competence was enhanced through the training, enabling them to incorporate traditional APE into their teaching practices effectively. Fourth, the development and utilization of learning themes through traditional APE became more widespread among teachers. Fifth, teachers better understood child development aspects that could be nurtured through traditional APE. Sixth, the training diversified teaching methods through traditional APE, resulting in more engaging and interactive learning experiences was essential. Seventh, teachers' ability to create stimulating learning environments improved. Finally, the training program gave teachers valuable experiences, knowledge, and motivation to enhance their instructional practices. This study highlights the positive outcomes of training PAUD teachers in developing traditional educational game tools, emphasizing the significance of traditional APE in fostering professional competence and enriching early childhood education. Keywords: Educational Game, Professional Competence Teachers, Traditional Educational Game
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL DAN KOMPENSASI TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR DAN KINERJA PEGAWAI DINAS PENDAPATAN DAERAH KOTA PONTIANAK
Authors: B2042131035 PRATAMA ILHAM SAFITRIE 
Published: August 2023

This research aims to analyze the effects of transformational of leadership style and Compensation on Organizational Citizenship Behavior and the effects of transformational leadership style, compensation, and Organizational Citizenship Behavior on employees’ performance at the Revenue and Tax Office of Pontianak City. In this research, data colletion was carried out through a questionnaire distributed to employees of the Revenue and Tax Office of Pontianak. The research method is a survey research using the instrument of questionnaire to obtain primary data from respondent. The data analysis technique used the path analysis. The results of this research indicate that transformational leadership style variable had a significant effect on Organitazional Citizenship Behavior, but had no effect on performance; meanwhile Organitazional Citizenship Behavior had an effect on performance. Keywords: Transformational leadership style, Compensation, Organizational, Citizenship Behavior, and Performance.
Mesin Pembuat Tepung SRC Dengan Mata Pisau Pada Arah Radial
Authors: Syakari Irwan , Indriana Dwi , Yuliansyah Yuliansyah 
Published: August 2023

ABSTRAK Kebutuhan akan tepung karaginan dalam industri pengolahan makanan terus meningkat, termasuk karaginan semi-murni (SRC) yang diakui dunia dengan standar E407A. SRC cukup diminati karena harganya yang lebih murah daripada karaginan murni (RC). SRC didapatkan dari ATC (Alkali Treated Cottoonii) kering melalui proses penepungan. ATC chips tidak mudah diubah menjadi bentuk tepung karena sangat keras dan ulet. Mesin pembuat tepung SRC ini pun tidak mudah diperoleh di pasaran di Indonesia. Penelitian lanjutan ini bertujuan untuk mendapatkan mesin pembuat tepung SRC yang lebih efektif, yang mana pada penelitian ini lebih diarahkan pada penyempurnaan pisau penepung untuk meningkatkan kapasitas produksi dari mesin yang pernah dibuat. Pengujian dalam penelitian ini menunjukkan bahwa pisau dengan mata potong pada arah radial menghasilkan kinerja yang lebih baik, yaitu mampu menghasilkan 11 gram tepung SRC untuk masukan awal 20 gram ATC chips, dan 32 gram tepung SRC untuk masukan awal 50 gram ATC chips. Persentase penghasilan tepung SRC juga meningkat, yaitu mampu mencapai menjadi 55% dan 64%. Kapasitas produksi meningkat, mampu mencapai 0,021 kg/jam untuk masukan sebanyak 20 gram ATC chips dan 0,116 kg/jam untuk masukan sebanyak 50 gram ATC chips. Perbaikan rancangan pisau mesin pembuat tepung SRC ini menunjukkan adanya peningkatan kinerja mesin walaupun masih belum memuaskan. Kata kunci: Karaginan, Alkali Treated Cottoni, Semi-Refined Carrageenen, mesin penepung. ABSTRACT The need for carrageenan in the food industry continues to increase, including Semi-Refined Carrageenan (SRC) that recognized by the world standard of E407A. SRC was quite attractive because of lower price, compared to Refined Carrageenan (RC). SRC flour was obtained from dried Alkali Treated Cottoonii chips through grinding process. However, the grinding process to obtain SRC flour is quite difficult and challenging because of its hard and ductile property. The grinding machine was also not easy to get on the market in Indonesia. This advance research aims to obtain a more effective SRC flour grinding machine, which in this study is more directed at improving the grinding blade to increase the production capacity of the machine that was previously made. Tests in this research showed that the newly modified blade with cutting edges in the radial direction was able to provide better performance. The machine was capable of producing 11 grams of SRC flour with an input of 20gram ATC chips, and 32 gram of SRC flour with an input of 50 gram ATC chips. The percentage of SRC flour production also increased, which was able to reach 55% and 64%. Production capacity has increased, reaching 0.021 kg/hour for an input of 20 grams of ATC chips and 0.116 kg/hour for an input of 50 grams of ATC chips. Improvements in the design of the blades of the SRC flour grinding machine show an increase in machine performance, although it is still not satisfactory. Key words: Carrageenan, Alkali Treated Cottonii, Semi-Refined Carrageenan, grinding machine
Las mujeres y la educación en el Querétaro porfiriano
Authors: Armas Briz Luz Amelia 
Published: August 2023

En Querétaro, como en el resto del país, el porfiriato fue un periodo rico en materia educativa. La situación social de la mujer sólo tenía sentido dentro del ámbito familiar, por lo que se acordó que recibiera la instrucción necesaria para contribuir al buen funcionamiento de la sociedad y de acuerdo a sus particularidades biológicas y emocionales. La única profesión a la obtuvieron acceso fue a la del magisterio, campo que requería de cualidades consideradas netamente femeninas, como la dulzura, la ternura y la paciencia. Planes y programas educativos, así como los libros de texto, fueron herramientas útiles para enseñar a las niñas el papel que se les había asignado en la sociedad como buenas madres y esposas. La modernización porfirista también les ofreció el estudio de materias comerciales que les dio acceso a una nueva oferta laboral.
Pengembangan Alat Evaluasi Menggunakan Aplikasi Quizizz pada Mata Pelajaran Alquran Hadis di Kelas VII SMP Muhammadiyah Sokaraja
Authors: Febriani Nur Eka , Darodjat Darodjat 
Published: August 2023

In the digital era, evaluation activities are required to use information and Communication Technology (ICT) based evaluation tools such as the Quizizz application. Quizizz app has many features as well as an attractive appearance. The purpose of this study is to find out the development of the Quizizz application in schools, find out the expert assessment of the use of the Quizizz application, find out the practicality and quality of the question items (validity, reliability, differentiability, and difficulty of the question items) used in the research. The type of research used is Research and Development (R&D). The data collection techniques used are observation, interviews, questionnaires, and documentation, while the data obtained are in the form of qualitative and quantitative data. This research was conducted with 8 stages of research and development. Based on the results of the research, the evaluation tool using the Quizizz application is suitable for use as an evaluation tool with a media expert assessment of 86.7% with the criteria of "very valid", an expert assessment of material of 74.3% with the criteria of "valid" and an assessment from the teacher of the Quran hadith lesson class VII 94.7% with the criterion of "very valid". As for the practicality level of 95% with "very practical criteria". The results of the validity test of the questions in the product trial were 4 invalid questions, while in the field trial two questions were invalid. In the reliable test, the question item is declared reliable. In the differentiating power test, the questions in the product trial were 4 questions categorized as bad, 5 questions were categorized as sufficient, 1 question was categorized as good. In the field test, there were 3 bad category questions, 4 sufficient category questions, and 3 good category questions. Based on the difficulty test, the results were obtained in the product trial, 6 easy category questions and 4 medium category questions, while in the field trial 2 easy category questions and 8 medium category questions.