bluuebunny/crossref_metadata_2025_split huggingface dataset:
Institutional Theory and Hybrid Accounting and Control Systems
Authors: Agarwal Nishant , Krishnan Ranjani , Weiler Luke 
Published: August 2023

ABSTRACT
We identify several manifestations of hybridity in accounting and control systems. Hybridity in the form of multiple accounting systems and actual or postural conformity to institutional expectations can enable organizations to overtly, but sometimes ostensibly, combine multiple logics to appease stakeholders. Hybridity increases costs and the risk of internal inconsistency. Consequently, firms decouple some practices to provide an impression of conformance. We offer a typology of three forms of hybridity—compliance, complete decoupling, and partial decoupling—and illustrate using examples from accounting hybridization choices regarding corporate social responsibility (CSR), diversity, equity, and inclusion (DEI), and international reporting standards. We empirically examine hybridity in the context of the voluntary adoption of international financial reporting standards (IFRS). We find that instrumental pressures are associated with adoption through compliance; however, social pressures are likely to be placated through complete decoupling, whereby firms voluntarily adopt multiple systems in policy, but not in practice.
Data Availability: Data are available from the public sources cited in the text.
JEL Classifications: B50; L21; M41.
ISOLASI BAKTERIOFAG Xanthomonas oryzae DARI LAHAN SAWAH DI KELURAHAN KECANDRAN, KECAMATAN SIDOMUKTI, SALATIGA DAN STABILITASNYA TERHADAP BERBAGAI pH
Authors: Yasmine Christiani , Setiawan Andree Wijaya , Handoko Yoga Aji 
Published: August 2023

Hawar daun bakteri (HDB) merupakan penyakit yang menyerang tanaman padi dan disebabkan oleh bakteri Xanthomonas oryzae.Selama ini petani menanggulangi penyakit HDB ini dengan cara menyemprotkan bakterisida, pergiliran tanaman yang bukan inang patogen, dan menanam varietas tahan penyakit. Akan tetapi, pengendalian tersebut belum memberikan hasil yang maksimal, karena keragaman strain bakteri Xanthomonas oryzae. Pemberian bakterisida ini masih belum bisa menekan pertumbuhan bakteri sepenuhnya melainkan, hanya bisa memperlambat laju pertumbuhan bakteri Xanthomonas oryzae dan kemungkinan beresiko membunuh bakteri yang menguntungkan. Oleh karena itu, perlu dilakukan upaya untuk mengendalikan bakteri Xanthomonas oryzae dengan mempertimbangkan bakteriofag sebagai agen biokontrol untuk menginfeksi bakteri Xanthomonas oryzae. Metode untuk mengisolasi bakteriofag Xanthomonas oryzae diawali dengan pengambilan sampel tanah di lahan sawah dengan cara transek sampling, isolasi, purifikasi, dan propagasi bakteriofag. Pengujian stabilitas bakteriofag berfungsi untuk mengetahui kekuatan partikel bakteriofag dapat bertahan terhadap pH asam dan basa. Hasil penelitian menunjukkan bahwa terdapat 3 sampel bakteriofag yang berhasil diisolasi yaitu K1 (Kecandran 1), K2 (Kecandran 2), dan K3 (Kecandran 3). Hasil uji stabilitas bakteriofag terhadap pH menunjukan ketiga sampel diperoleh titer bakteriofag stabil pada pH 7 dan pH 9, sedangkan pada pH 2 dan pH 5 bakteriofag cenderung mengalami penurunan titer dan menunjukkan tidak mampu bertahan pada kondisi asam. Dari ketiga sampel tersebut, pada pH 12 menunjukkan adanya penurunan titer yang mengakibatkan sebagian besar partikel bakteriofag tidak tahan terhadap kondisi basa.
PENGARUH STATUS KESUBURAN TANAH TERHADAP HASIL DAN KUALITAS BIJI TIGA KLON KAKAO (Theobroma cacao L.)
Authors: Dewi HS Endang Sri , Yudono Prapto , Putra Eka Tarwaca Susila , Purwanto Benito Heru , Toyip Toyip 
Published: August 2023

Biji kakao merupakan bahan utama pembuatan berbagai produk makanan, minuman dan obat obatan, hal tersebut menyebabkan permintaan kakao terus meningkat. Namun demikian peningkatan kebutuhan tersebut tidak diimbangi dengan peningkatan produksi di tingkat produsen. Indonesia sebagai salah satu produsen terbesar kakao dunia justru mengalami penurunan produksi dan kualitas akibatnya volume eksport terus mengalami penyusutan. Salah satu penyebab rendahnya produksi dan kualitas biji adalah kesuburan tanah. tanaman kakao merupakan tanaman yang sangat peka terhadap ketersediaan unsur hara. Berdasarkan hal tersebut maka tujuan dari penelitian ini adalah untuk mengetahui pengaruh status kesuburan tanah terhadap produksi dan kualitas biji beberapa klon kakao. Penelitian ini dilaksanakan pada Bulan June 2017 sampai bulan Oktober 2018 bertempat Di kebun kakao milik PT Pagilaran Unit Segayung Utara yang berlokasi di Desa Simbangjati, Tulis Kabupaten Batang Jawa Tengah. Penelitian dirancang menggunakan rancangan tersarang (Nested Design) dengan tiga klon (RCC 70, RCC 71 dan KKM 22) bersarang pada dua Status kesuburan tanah. Status kesuburan tanah didasarkan pada level ketersediaan unsur hara N,P,K dan B. Paramemeter yang diamati adalah karakteristik tanah, karakter fisiologis yang meliputi kadar klorofil daun, Laju fotosintesis, kandungan CO2 daun, kandungan H2O daun, Laju transpirasi dan Lebar bukaan Stomata, Komponen hasil meliputi berat biji perbuah, jumlah biji perbuah, berat biji perpohon, jumlah buah perpohon dan produksi per hektar. Serta komponen kualitas yang meliputi kadar lemak, kadar protein dan bean count. Hasil menunjukkan bahwa status kesuburan tanah tinggi memperlihatkan kadar klorofil, laju fosintesis , kadar CO2 dan H2O daun lebih tinggi yang menyebabkan produksi dan mutu biji (bean count dan kadar lemak) lebih tinggi.
Glyceryl Laurate Tablets: Effect of the Excipients and Granule Size on the Tablet Quality
Authors: Špaglová M. , Papadakos M. , Čuchorová M. , Krchňák D. , Šimunková V. , Matušová D. 
Published: August 2023

Abstract
Glyceryl laurate (GL) is a natural or synthetic surfactant with antiviral and antimicrobial activity and is not only effective in common colds or flu, but also against swine flu, herpes simplex, shingles, or chronic fatigue. The study aimed to formulate the GL granules as a semi-product for the compression of tablets and evaluate the influence of the substitution of sucrose laurate (Ryoto®) with sucrose ester (Sisterna®) in the composition of the granules and the effect of granule size on the quality of the compressed tablets. Four types of granules, varying in grain size and the type of additional surfactant, were prepared by melt granulation. The traditional pharmacopoeia tests were used to assess tablets’ quality. The granule size significantly affected all evaluated parameters: hardness, uniformity of mass, friability, and disintegration. The replacement of sucrose laurate with sucrose ester caused a slight decrease in tablet strength and a shortening of disintegration. However, it did not significantly impact friability and uniformity of mass. For this reason, the excipient, sucrose ester, can be evaluated as an adequate replacement in the composition of GL tablets.
Employees’ Motivation in Knowledge-Based Organizations in the IT Industry
Authors: Titu Aurel Mihail , Pană Madalina Maria 
Published: August 2023

Abstract
Employees’ motivation is, probably, the biggest and most profound concern of managers today. Considering the constant changes of the marketplace, along with the attrition rates nowadays, we can easily understand why this matter is of high importance. But how did the study of motivation evolve throughout time and what stage has it reached today? From Maslow and the Pyramid of Needs to Herzberg and the Two-Factor Theory, McGregor and the X and Y Theories or McClelland and his Need for Achievement Theory, the matter of motivation has long been debated and researched. The present scientific paper aims to analyze how today’s employees in knowledge-based organizations find job satisfaction, what helps them feel motivated and the way in which the management and the organizations can influence the level of job satisfaction and motivation for the employees working in the IT industry. Generations evolve and so do their expectations of what a workplace should look like. For the employees working in the IT industry, the autonomy, and the learning opportunities they could have while doing their job are at least as important, or perhaps more important than their level of satisfaction with the financial benefits offered by companies. The research methodology of the present paper is based on literature review, and the objectives are related to describing the knowledge-based organizations and how they differ from other types of organizations, analyze the evolution of motivation theories over time, presenting the IT industry and its specifics for the motivation of employees in this field.
Anaerobic Fluidized Bed Reactor for the Treatment of Tannery Wastewater Using Crushed Tire Scraps as Support Material
Authors: Teran Francisco Javier Cuba , Dauer Paaron Guenka , Cajuela Kássia Barbosa , De Souza Luan Gabriel Xavier 
Published: August 2023

Purpose: Due to tannery high pollution potential, is has become necessary to investigate in new treatment technologies that use recycled solid wastes as tires that are abundantly present in the environment. The application of anaerobic biological processes offers several advantages compared to aerobic processes, including lower energy consumption, reduced sludge production, and a smaller footprint, in addition to the potential utilization of methane as a fuel.

Methods: A pilot scale anaerobic fluidized bed reactor was implemented, using crushed tire scraps with diameters ranging from 2.00 mm to 2.83 mm as support material.

Results and conclusion: The maximum COD removal efficiency achieved in the system was 77.79% in the first stage and 92.9% in the second stage, while methane production reached 2,930.5 mL. The tire scraps demonstrated efficiency as a support material for biofilm development, with microbial biofilm growth observed through optical microscopy, showing morphologies similar to cocci.

Research implications: The implications of this study are to verify the possibility of treatment of tannery wastewater along with the possibility of reuse of an environmental pollutant as tire residues.

Originality/value: After the literature research, no study has focused in anaerobic fluidized bed reactors using tire scraps as a support media for the treatment of tannery wastewater.
Pengaruh Budaya Organisasi, Kepemimpinan, dan Kepuasan Kerja Terhadap Kinerja Karyawan Dinas Kebudayaan dan Pariwisata Kota Bandung
Authors: Melina Danisa Rizki , Syarifuddin  
Published: August 2023

Tujuan penelitian ini adalah untuk menganalisis dan mengetahui pengaruh secara parsial maupun simultan budaya organisasi, kepemimpinan, dan kepuasan kerja terhadap kinerja karyawan pada Dinas Kebudayaan dan Pariwisata Kota Bandung. Kinerja karyawan yang tercermin dari kinerja organisasi selama tiga periode dari tahun 2019 sampai dengan 2021 masih belum mencapai target yang diharapkan. Penelitian ini adalah deskriptif kausal dan metode penelitian kuantitatif dengan menggunakan metode sampling jenuh dan non-probability sampling dengan jumlah 55 responden. Data tersebut diproses menggunakan program SPSS dan hasil penelitian menunjukkan bahwa budaya organisasi, kepemimpinan, kepuasan kerja memperoleh nilai F hitung 23,184 > F tabel (2,78) terhadap variabel kinerja karyawan. Serta budaya organisasi secara parsial memperoleh nilai t hitung 2,075 > t tabel (2.00), variabel kepemimpinan memperoleh nilai t hitung sebesar 4,641 > t tabel (2,00), dan variabel kepuasan kerja memperoleh nilai t hitung 3,315 > t tabel (2,00). Dari hasil penelitian kinerja karyawan pada Dinas Kebudayaan dan Pariwisata Kota Bandung dipengaruhi secara parsial oleh budaya organisasi, kepemimpinan, dan kepuasan kerja dan secara simultan menunjukkan bahwa kinerja karyawan Kota Bandung dipengaruhi secara signifikan oleh budaya organisasi, kepemimpinan, dan kepuasan kerja sebesar 57,7% dan sisanya dipengaruhi oleh variable lain.
Kata kunci: Budaya Organisasi, Kepemimpinan, Kepuasan Kerja, dan Kinerja Karyawan.
Methodology for Preliminary Flight Control Actuator Design
Authors: Stephan Ralph , Stumpf Eike , Schottmüller Henri , Röben Tobias , Dreyer Nikolaus , Immler Thomas 
Published: August 2023

In this paper, a methodology for the preliminary design of decentralized civil-use flight control actuators is presented that is able to perform the calculations with a very small amount of input data. This enables the user to achieve good actuator key characteristics regarding the weight, power, and volume in the preliminary aircraft design stage without the need for an empirical database. Optionally adjustable setting parameters of the individual components allow the component design to be customized in detail. Both electromechanical and electrohydrostatic actuators are considered. The methodology presented here aims at sizing each individual component of the actuators in terms of volume, mass, and power consumption. The components are broken down into simple geometric shapes where possible. The methodology is evaluated on several actuators of different performance and weight classes from 3.2 kg up to 66.9 kg and provides more accurate results than other common approaches, which is suitable in the preliminary aircraft design stage.
The Birth of the Genre and Rhetorical Strategies of the Writer’s Diary of 1873
Authors: Shatin Yu. V. 
Published: August 2023

The article studies the role of Dostoevsky’s editorial activity in the newspaper-magazine “Grazhdanin” (“The Citizen”) in the formation of genre features and rhetorical strategies of the Writer’s Diary of 1873. The author of the article believes that the new form, which arose at the intersection of journalism and fiction, was mainly due to the prospeech attitudes of editorial policy, which simultaneously persuaded the highest strata of the Russian bureaucracy to put an end to the liberal reforms of Alexander II and at the same time tries to expand the circle of readers who adhere to a different social orientation.Creating a new form of Diary as a literary work, Dostoevsky actively used the resources of rhetoric, while also preserving the achievements in the field of poetic peculiar means such as the paradoxical enthymeme, the reception of implied word? The use of metalanguage and metatext procedures, irony, and parody techniques.The author of the writer’s Diary actively used non-traditional motives for previous works – false oblivion, masks, obsessions. A number of changes can also be found in such traditional genres of rhetoric as preaching and confession. Having left the post of editor of “The Citizen” at the beginning of 1874, Dostoevsky continued genre and rhetorical experiments, but he was no longer bound by the position of the magazine, which created greater creative freedom in the development of new forms.
The Significance of P. I. Tchaikovsky’s Journalistic Activity in the “Russian Vedomosti”
Authors: Chaikovskaya K. B. 
Published: August 2023

The article examines the features of the author's style of Pyotr Ilyich Tchaikovsky as a music critic and the impact of his journalistic works on the development of music journalism in Russia. It analyzes in detail his texts contained in the newspapers “Russian Vedomosti”, “Moscow Vedomosti”, “Modern Chronicle” and reviews the assessment of his musical and critical activity provided by the outstanding Russian music critics G. A. Laroche and A. N. Serov. The article concludes that despite his obvious literary talent, Tchaikovsky did not consider music journalism his profession. The composer's work in musical journalism became a bright discovery for his contemporaries as well. The sharpness of his gaze as the music critic caught those details of acting, instrument skills, or composing techniques that an ordinary spectator did not know about, considering all fashionable musical trends from an idealistic perspective, and professional musicians and actors did not want to share, concealing their omissions. Tchaikovsky did not follow the tastes of the high society of Moscow and St. Petersburg and was not afraid to denounce world-famous opera singers, openly pointing out their sometimes lack of talent or undisguised lack of desire to improve their artistry. Complaining about the attacks on his critical activity, Tchaikovsky noted that this work, no matter how difficult it was, not only for him but also for any critic, played a crucial role in leveling up music education, which is the key to the development of music and journalism.
Forming the Theoretical Framework of the “Cancel Culture”: Conceptual Roots and Current Interpretations
Authors: Dunas D. V. , Gureeva A. N. , Kireeva P. A. 
Published: August 2023

The paper examines and systematizes the most common theoretical approaches to the “cancel culture”, a widely spread mediatized phenomenon in contemporary social life. It focuses on analyzing primarily English-language academic discourse, since there are significantly more scholars examining this phenomenon. In addition to the literature review, the study uses monitoring methods of media publications on the related topic, which allows for revealing tendencies and dynamics of public and academic interest in the analyzed phenomenon. The paper describes the theoretical origins of the “cancel culture”, offers the most stable definitions and interpretations of the “cancel culture” today, and considers the concept of “cancel culture” in the context of the struggle for social justice. The theoretical interpretation of the phenomenon also includes a critical perspective: the “cancel culture” is condemned for its incompatibility with the promoted democratic ideals to the methods used by activists, the abuse of media power, etc. The “cancel culture” is criticized for the practice of lynching, or so-called “digital vigilantism”. Obviously, the “cancel culture” is both a positive and a negative phenomenon, which should be viewed in a comprehensive and in-depth way.
Russian-Language Media of YouTube: Trends of the “Fifth Power” in 2021
Authors: Kruglova L. A. , Kostrukov A. I. 
Published: August 2023

Purpose. Compared to 800 million users in 2012, global YouTube reached over 2 billion monthly active users in 2021. Just over a quarter of the world’s population visits YouTube every month. Worldwide, users watch over 1 billion hours of content every day. Russia is in the top five countries in 2021 in terms of the total estimated number of YouTube users – 58 million. According to Why Video, over 65 % of viewers perceive YouTube content as real life. Daily statistics show the scale of YouTube and it becomes clear that this is not just social media and video hosting, but a full-fledged “fifth power”. Results. Based on the analysis of 127 Russian-language media YouTube channels conducted in the fall-winter of 2021, as well as on expert interviews and monitoring of sociological research, the authors are trying to determine the vectors of development of the enormously popular platform.Conclusion. YouTube and audiovisual networks are becoming not only a means of procrastinating and entertaining viewers, but also an informational and educational source. Social media, and in particular YouTube, have established their own full-fledged media space with their own laws, trends, culture, fashion, etc. Most YouTubers create a completely competitive product without large-scale professional, especially television, production facilities, while their audience is many times greater than the television one. They re-invent journalistic genres that seem outdated on television and radio, raising hype about them. They earn money with the help of not only the YouTube platform but also advertising integrations. YouTubers grew into powerful media, developing a personal brand, choosing the most comfortable social media platforms for themselves, and successfully mastering new ones.
Dental student perceptions on clinic supervision: A qualitative study
Authors: Colina Trinette Chang 
Published: August 2023

Objectives:
The integration of knowledge from basic sciences to clinical dentistry is an important learning process experienced by dentistry students. The entire process is facilitated by the faculty, officially recognized as the clinical supervisor. This research described student perceptions regarding clinical supervision in a Philippine dental school.

Materials and Methods:
This study used the qualitative method through focused group discussions (FGDs). For each FGD, the target sample size is six to ten participants. Guide questions were prepared. A facilitator who has a background in Master of Health Professions Education and prior experience in facilitating was requested to conduct the FGD proceedings. Audio recording was used and the minutes were transcribed to facilitate analysis and sent to the facilitator and participants after 1 week for validation.

Results:
Five FGDs consisting of six students each were conducted to probe on students’ perception of clinical supervision. In total, 30 students participated. Most were female junior students. The first theme which arose from the student perceptions was the lack of time due to the high faculty-student ratio. A second theme which arose was that certain faculty traits affect students’ perceptions of clinical supervision. Faculty characteristics which affected them positively were patience, approachability, and fairness. Faculty characteristic which affected them negatively was preferential treatment or favoritism that they see in the clinics.

Conclusion:
Students mentioned faculty traits of patience, approachability, and fairness as positive traits in a clinical supervisor. On the other hand, students agreed that the general lack of time due to the faculty-student ratio made it difficult for the faculty to allot sufficient attention to each student.