bluuebunny/crossref_metadata_2025_split huggingface dataset:
Component Auditor Use and Lenders’ Perception of Audit Quality
Authors: Krishnan Gopal V. , Mao Juan , Zhang Jing 
Published: June 2023

SUMMARY
While component auditors audit a significant proportion of public companies, lenders may not be aware of their involvement before Form AP disclosure. We study whether the disclosure of component auditor use and the extent of their involvement is useful to lenders. We find that the loan spread is higher when firms’ lead auditors use component auditors relative to engagements without component auditor participation. Further, for firms whose lead auditors use component auditors, we find a positive association between the extent of such participation and the loan spread. However, the positive effect of component auditor use on the loan spread is mitigated for firms with a high level of foreign operations, consistent with the notion that the use of component auditors is more beneficial for firms with significant foreign operations. Overall, our findings suggest that the disclosure of information on component auditor participation in global group audits is useful to lenders.
Data Availability: All data used in this paper are publicly available.
JEL Classifications: M42; G32.
When Cash Is King—An Accounts Receivables App Accommodating Different Use Situations
Authors: Mayer Jörg H. , Lischke Linus , Quick Reiner , Kalden Friedrich 
Published: June 2023

ABSTRACT
Today’s economic environment has accelerated an already changing working context for accounting. Collecting accounts receivables (AR) stands out, as it enables companies to turn invoices into cash. The objective of this article is to elaborate on both the most important use situations for an AR collection management and a subsequent app design accommodating these use situations. We take a healthcare product provider as our reference company and come up with nine use situations prioritized by an analytic hierarchy process as follows: (1) drive operational governance, (2) switch to a more proactive collection management, (3) increase order-to-cash process effectiveness, (4) set targets and monitor them, (5) automate AR process actions by an agent, (6) predict process errors in advance, (7) exchange information across departments, (8) set up a predictive liquidity management, and (9) automate workload tracking of AR process activities.
A Measure of Financial Statement Benchmarking
Authors: Hoitash Rani , Hoitash Udi , Kurt Ahmet C. , Verdi Rodrigo S. 
Published: June 2023

ABSTRACT
We propose a pairwise measure of financial statement benchmarking (FSB) that captures the degree of overlap in the financial statement line items reported by two firms. We validate FSB by showing its association with actual peer choices of analysts and corporate boards. We then test the practical implications of FSB in the context of strategic peer selection by these parties. We find that analyst (board) chosen peers with low pairwise FSB are more likely to be strategic selections and that the set of peers assembled by an analyst (board) collectively having low FSB is associated with more optimistic earnings forecasts (higher CEO overpay). We also demonstrate alternative applications of FSB by aggregating the pairwise measure at the firm level and decomposing it into finer financial statement-specific components. Our evidence suggests that FSB can be a relevant tool for those using benchmarking applications, including practitioners and academics.
Data Availability: Data are available from sources identified in the paper.
JEL Classifications: M41.
Kohti notkeaa ja yhdenvertaista varhaiskasvatuksen katsomuskasvatusta
Authors: Itäkare Susanna 
Published: June 2023

Tässä artikkelissa tutkitaan kriittisen diskurssianalyysin menetelmällä Varhaiskasvatussuunnitelman perusteiden (2018) ja Ohjeen varhaiskasvatuksen katsomuskasvatuksen toteuttamisesta ja uskonnollisista tilaisuuksista varhaiskasvatuksessa (2018) katsomuskasvatuspuhetta. Tutkimuskysymyksinä ovat, millaisia diskursseja kyseisistä asiakirjateksteistä on tuotettavissa, miten niitä tuotetaan ja millaiseen käytännön varhaiskasvatukseen ne ohjaavat. Teoreettisena viitekehyksenä tutkimuksessa on paitsi varhaiskasvatustiede ja katsomusaineiden didaktiikka, myös uskontotiede ja siinä erityisesti Tairan kehittämä notkean uskonnon teoria.
Päätutkimustulos on, että varhaiskasvatuksen asiakirjaohjaus tuottaa yhä katsomuskasvatusta, joka piiloisesti suosii yhtä uskonnollista traditiota, nimittäin yleensä kristinuskoa ja erityisesti luterilaisuutta. Artikkelissa esitellään useita kehittämisehdotuksia, jotta niin varhaiskasvatuksen katsomuskasvatuksen asiakirjaohjaus kuin sen käytännön toteutuskin voivat muuttua inklusiivisemmaksi, yhdenvertaisemmaksi ja moninaisuutta edistävämmäksi.
Abstract
In this article, the method of critical discourse analysis is used to examine discourses on worldview education in the National Core Curriculum for Early Childhood Education and Care (2018) and the “Instructions for Implementation of Worldview Education and Religious Ceremonies in Early Childhood Education and Care” (2018) by the Finnish National Agency for Education. The research questions are: what kind of discourses can be produced within the documents, how the discourses are produced, and what kind of practice in ECEC the discourses direct to. The theoretical context in the study is not only educational sciences and the didactics of religious and worldview education, but also the study of religions and in particular the theory of so called liquid religion developed by Taira.

The main result of the study is that the steering documents in ECEC still produce worldview education that favors one religious tradition, namely Christianity in general and Lutheranism in particular. The article presents several development proposals so that both the steering documents and their practical implementation in ECEC can become more inclusive, more equal and more open to diversity in the future.

Key words: early childhood education and care, worldview education, curriculum, critical discourse analysis
Evaluasi Functional Suitability, Performance Efficiency, Usability, dan Portability Berdasarkan ISO 25010 pada Aplikasi VR Gamelan Slenthem
Authors: Lianto Michael Ezra , Primasari Clara Hetty , Marsella Elisabeth , Wibisono Yohanes Priadi , Cininta Mutiara 
Published: June 2023

Abstrak. Penelitian ini dilakukan dengan tujuan untuk menjamin kualitas dari aplikasi VR Gamelan Slenthem agar menghindari error serta menjamin berjalannya seluruh fungsi yang terdapat di dalamnya dengan menggunakan standar ISO 25010 selama pengujiannya. Aplikasi ini diharapkan dapat menjadi sarana pembelajaran alat musik gamelan, khususnya slenthem. Pengujian dilakukan pada 4 karakteristik berdasarkan pada standar ISO 25010 yaitu functional suitability, performance efficiency, usability, serta portability. Berdasarkan pengujian yang telah dilakukan, aplikasi VR Gamelan Slenthem ini dapat disimpulkan memenuhi standar ISO 25010 dengan nilai karakteristik functional suitability 1 (baik), karakteristik usability 93% (sangat layak), karakteristik performance efficiency 80% (layak), dan karakteristik portability yang baik. Hasil penelitian ini diharapkan dapat menjadi rekomendasi dalam pengembangan selanjutnya demi meningkatkan kualitas aplikasi VR Gamelan Slenthem.

Abstract. The aim of the research was to ensure the quality of VR Gamelan Slenthem application to avoid errors and ensure the operation of all the functions in the application by using ISO 25010 standard. Hopefully, this application can be a learning tool for gamelan musical instruments, especially slenthem. Testing was conducted using 4 characteristics of ISO 25010 that were functional suitability, performance efficiency, usability, and portability. Based on the testing, VR Gamelan Slenthem application can be concluded that it meets ISO 25010 standard with the functional suitability characteristic of 1 (good), usability characteristic of 86.16% (excellent), performance efficiency characteristic of 80% (adequate), and good portability characteristic. The result of this study can be used as a recommendation for further development to improve the quality of the VR Gamelan Slenthem application.
Sistem Pendukung Keputusan dengan Profile Matching
Authors: Tilman Jeremias Quintino , Akbar Mutaqin 
Published: June 2023

Abstrak. Untuk meningkatkan kinerja pegawai maka perlu adanya kenaikan jabatan bagi karyawan, hal ini bertujuan untuk menghargai setiap kerja keras karyawan. Permasalahan yang dapat terjadi disebabkan yaitu pihak manajemen kesulitan dalam menentukan karyawan yang akan mendapatkan kenaikan jabatan dikarenakan jumlah karyawan dan subdivisi PT Madubaru yang cukup banyak. Metode yang digunakan dalam penelitian ini adalah profile matching dan metode pengembangan sistem yang digunakan dalam penelitian ini adalah siklus hidup pengembangan sistem klasik yang biasa disebut model waterfall. Berdasarkan hasil penelitian dapat disimpulkan bahwa sistem pendukung keputusan (SPK) kenaikan jabatan karyawan dengan metode profile matching berbasis website dapat melakukan perhitungan nilai uji tes berdasarkan skema penilaian yang telah ditentukan. Sistem pendukung keputusan untuk kenaikan jabatan karyawan pada PT Madubaru dengan profile matching dapat melakukan pembobotan nilai berdasarkan pada nilai uji tes dan nilai wawancara yang diperoleh dengan mengacu pada nilai standar yang ditetapkan oleh perusahaan pada setiap variabel uji yang digunakan. Sistem pendukung keputusan kenaikan jabatan karyawan dengan metode profile matching berbasis website dapat melakukan perhitungan nilai rangking dengan menggunakan metode perhitungan profile matching.

Abstract. To improve employee performance, it is necessary to have a promotion for employees; this aims to appreciate every employee's hard work. Problems that can occur are caused by the difficulty in determining which employees will be promoted due to the many employees and PT Madu Baru's subdivisions. The method used in this study is profile matching, and the system development method that used in this study is the System Development Life Cycle (SDLC), which is commonly referred to as the waterfall model. Based on the results of the study, it can be concluded that the decision support system for employee promotion using the website-based profile matching method can calculate test scores based on a predetermined assessment scheme. The decision support system for employee promotions using the website-based profile matching method can weight scores based on test scores and interview scores obtained by referring to the standard values set by the company for each test variable. The decision support system for employee promotions using the website-based profile matching method can calculate rank values using the profile matching calculation method
Comparative Analysis of the Workability of Stockable Asphalt Mixtures
Authors: Gimiga Gelu Răzvan 
Published: June 2023

Abstract
The comparative analysis on the workability of storable mixtures is intended, through the mathematical interpretation of the results, to improve the solutions for repairing local degradations by using storable mixtures.
The test of workability of the storable mixture at various bedding temperatures, but also during the storage period of the storable mixture came as a need to establish other tests to determine the physical-mechanical characteristics in addition to the attempt to establish the apparent density imposed by NE 025-2003 (NE 025-2003; Bambang, 2005).
The laboratory tests aimed to highlight the interaction between the complex mechanical behavior of storable asphalt mixtures and the variability of the factors acting on a road structure, the results being interpreted using the mathematical analysis software "Curve Expert Professional".
Clustering the Perceptions of Labelled Actors of the Vallée de la Gastronomie-France
Authors: Hołodnik Daria , Hernes Marcin 
Published: June 2023

Abstract

Purpose
Vallée de la Gastronomie-France (VG) is a new label-brand-network project applied by the territorial governments of three regions in France: Bourgogne-Franche-Comté, Auvergne-Rhône-Alpes, and Provence-Alpes-Côte-d’Azur. The purpose of this study was to investigate this project in terms of its business application and labelled actors’ perception.

Design/methodology/approach
The methodology was based on mixed methods. The qualitative methods included interviews, observations, and study of the job. At the same time, the databases from the Tourism Of-fices were structured according to data
clustering methods such as Affinity propagation and DBSCAN. The results were obtained by using Affinity propagation.

Findings
The study reveals eight clusters of the VG’s labelled actors with a specific attitude toward aggregated attributes which have been selected to describe the project perception. After analysis from experts, they were classified as skeptical, undecided, or supportive toward the VG project. However, each of the clusters has its own distinctive perspective on collaboration, labelling, and the networking process.

Practical implications
Our findings allowed us to bring about a list of recommendations for the Tourism Offic-es’ managers, who are in charge of relationship making with the labelled actors, as well as for the regional struc-tures which are responsible for the VG’s further development.

Social implications
From the labelled actors’ point of view, the most valuable meaning was related to partici-pation in the project of the new brand destination, where wine and gastronomy activities are core competences.

Originality/value
Our paper contributes to the management of the VG by identifying its potential destination
Parameterized Simpson-like inequalities for differentiable Bounded and Lipschitzian functions with application example from management science
Authors: Boutelhig N. , Meftah B. , Saleh W. , Lakhdari A. 
Published: June 2023

AbstractIn this paper, based on a given parameterized identity that generates a quadrature rule family similar to Simpson’s second formula, we establish some new Simpson-like type inequalities for functions with bounded as well as Lipchitzian derivatives from which we can deduce the famous 3/8-Simpson’s inequality. The study concludes with an application example from management science.
Finding the Corridor Potential Between Protected Areas in a Fragmented Landscape, Gunungkidul Regency, Indonesia
Authors: Panuntun Madina Dwi , Haryono Eko , Santosa Langgeng Wahyu 
Published: June 2023

Abstract
Fragmentation impacts disconnecting protected areas in Gunungkidul Regency, namely Bunder Forest Park (BFP) and the Paliyan Wildlife Reserve (PWR). This also decreases the carrying capacity in PWR, degrading the Long-Tailed Macaque (LTM) habitat. Therefore, this research aims to analyze the landscape structure between Protected areas, the habitat suitability of LTM in Gunungkidul Regency, and determine connectivity potential as an environmental management strategy. applied for this research to investigates the structure and fragmentation using Fragstat 4.2 and ArcGIS 10.8 software. Meanwhile, scoring and weighting methods analyze the LTM habitat, while Least Cost Patch Analysis (LCPA) supported by ArcGIS 10.8 determine the corridor. The results showed that the research land cover changed from 1999-2021. Agriculture, scrubs, and settlements are the dominant land cover suspected to cause forest fragmentation. Based on the habitat suitability analysis using parameters such as land cover, vegetation density, slope, altitude, distance from the river, and sources of threats, most of the research area is intermediate habitat suitability class. These findings can be integrated to determine connectivity between protected areas as one of the environment management strategies. Good forest cover can be used to designate a corridor that has the greatest potential to be developed between BFP and PWR and should be maintained as a wildlife crossing.
Estimating Intra-Regional Inequality with an Application to German Spatial Planning Regions
Authors: Runge Marina 
Published: June 2023

Abstract
Income inequality is a persistent topic of public and political debate. In this context, the focus often shifts from the national level to a more detailed geographical level. In particular, inequality between or within local communities can be assessed. In this article, the estimation of inequality within regions, that is, between households, is considered at a regionally disaggregated level. From a methodological point of view, a small area estimation of the Gini coefficient is carried out using an area-level model linking survey data with related administrative data. Specifically, the Fay-Herriot model is applied using a logit-transformation followed by a bias-corrected back-transformation. The uncertainty of the point estimate is assessed using a parametric bootstrap procedure to estimate the mean squared error. The validity of the methodology is shown in a model-based simulation for the point estimator as well as for the uncertainty measure. The proposed methodology is illustrated by estimating model-based Gini coefficients for spatial planning regions in Germany, using survey data from the Socio-Economic Panel and aggregate data from the 2011 Census. The results show that intra-regional inequality is more diverse than a consideration only between East and West suggests.
Constructing Building Price Index Using Administrative Data
Authors: Higo Masahiro , Saita Yumi , Shimizu Chihiro , Tachi Yuta 
Published: June 2023

Abstract
Improving the accuracy of deflators is crucial for measuring real GDP and growth rates. However, construction prices are often difficult to measure. This study uses the stratification and hedonic methods to estimate price indices. The estimated indices are based on the actual transaction prices of buildings (contract prices) obtained from the Statistics on Building Starts survey information from the administrative sector in Japan. Compared with the construction cost deflator (CCD), calculated by compounding input costs, the estimated output price indices show higher rates of increase during the economic expansion phase after 2013. This suggests that the profit surge in the construction sector observed in that period is not fully reflected in the CCD. Furthermore, the difference between the two “output-type” indices obtained by stratification and hedonic methods shrinks when the estimation methods are precisely configured.
Species composition of bird assemblages on waste landfills in Kharkov Region
Authors: Dementieieva Yana Yuriivna , Chaplygina Angela Borysivna , Kratenko Roman Ivanovych 
Published: June 2023

Abstract
The article lists the bird species of solid waste landfills for the period 2019–2022 in the Kharkiv region of Ukraine. A total of 73 species in 56 genera, 27 families and 11 orders were registered at the seven largest landfills in the region. We performed faunal and ecological analyses to determine the structure of the landfills’ avifauna by status, relative abundance, distribution by landfill zones, and protection status. We found solid waste landfills to play an important role for birds of various ecological groups, as 53% of species use the territory as a nesting place or permanent habitat. In addition, a significant proportion of registered birds are protected by various regulatory and legal acts of Ukraine and the world, pointing out the importance of landfills for endangered birds. We calculated the Menhinick and Shannon indices to estimate the species richness and abundance, which did not show high species diversity. Therefore, we also calculated the Pielow index to quantify the evenness of the grouping structure. In addition, the Berger-Parker index showed the importance of the dominant species, which negates the uniformity and thus, the stability of the groups. The general characteristics of the formation of the avifauna were revealed by the qualitative and quantitative (Jaccard and Sørenson indices) comparisons of bird habitats in the Kharkiv region and the Autonomous Republic of Crimea. As a result, we drew conclusions about the similar factors of the formation and grouping structure of the specific avifauna, as well as the environmental conditions creating the differences.
Variations in the spring migration of Eurasian Woodcock (Scolopax rusticola L.) in Hungary
Authors: Bende Attila , Faragó Sándor , László Richárd 
Published: June 2023

Abstract
We investigated the spatial and temporal patterns of migration of Eurasian Woodcock (n=23,539 specimens) collected in Hungary during spring sampling (2010–2019) in the framework of the Woodcock Bag Monitoring. There were differences in the temporal course of the spring migration of the species between the western and eastern regions of Hungary. In the western Hungarian counties, migration started earlier in all cases, while in Borsod-Abaúj-Zemplén county the main migration period – i.e. the period between the 25% and 75% cumulative sampling thresholds – started on average one week later than in Somogy county. We investigated the influence of weather factors on the spatial and temporal pattern of migration, in addition to geographical causes, based on the distribution of Péczely’s macrosynoptic situations recorded the week before and after the migration peak. In years free of weather extremes, the migration period was characterised by neutral (80.0%) macrosynoptic situations, with unfavourable (9.5%) and favourable (10.5%) conditions occurring less frequently. In the years with weather anomalies (2013, 2016, 2018), unfavourable macrosynoptic situations (81.3%) determined the spring migration characteristics. Weather anomalies (macrosynoptic conditions with gale-force winds and heavy snowfall) affected the timing of spring migration, but regional differences were observed in all years regardless of weather conditions, suggesting that spring migration of Woodcock is phase-delayed in the southern Transdanubian and north-eastern regions of Hungary.
A Study into the Interplay Between First and Second Language Reading Motivation, Reading Habits and Vocabulary Size
Authors: Toplu Nuray Caylak , Erten Ismail Hakki 
Published: June 2023

Summary
The present study aimed to investigate the cross-linguistic effect of L1 vocabulary, reading motivation and habits on L2 vocabulary, reading motivation and habits. In this respect, proposing a model, the study aims to contribute to foreign language education and research. The data was collected through vocabulary size tests, reading motivational scales, and reading habits questionnaires from 490 participants from four different state universities. The proposed model was analyzed with the PLSSEM technique as the complex theoretical model suggested. The results revealed that L1 vocabulary size and reading efficacy were the two predictors of L2 vocabulary size; however, L1 vocabulary size was the best predictor. Whereas L1 reading habits explained L1 vocabulary size, L2 reading habits did not predict L2 vocabulary size. Although participants' most highly endorsed reading motivational dispositions in L1 and L2 differed, only intrinsic reading motivation explained reading habits in L1 and L2. Moreover, L1 reading motivation and habits statistically significantly predicted L2 reading motivation and habits. In this respect, the study suggests that L1 vocabulary size and reading habits are essential in developing L2 vocabulary size and reading habits.