bluuebunny/crossref_metadata_2025_split huggingface dataset:
EKSISTENSI HUKUM DELIK ADAT DALAM PERSPEKTIF PEMBAHARUAN HUKUM PIDANA DI MALUKU TENGAH
Authors: Supusesa Reimon 
Published: August 2023

This research studies the Sasi traditional value in the Maluku Tengah adat community and investigates its possible role in reshaping and renewing Indonesian national criminal law. Sasi is a collection of regulation that is formed by member of adat community. Failure to comply with sasi would be punished according to the relevant sasi regulations. The drafting of a new national penal code that extend the punishable offense to include those regulated by adat and religious law as long as positive law has not regulated the offense is expected to serve the society’s legal awareness. Studi ini mengangkat nilai-nilai tradisional Adat Sasi yang hidup dalam masyarakat adat Maluku Tengah sebagai salah satu bahan hukum dalam upaya pembentukan dan pembaharuan hukum pidana nasional. Sasi adalah suatu aturan yang disepakati bersama oleh anggota masyarakat adat untuk ditaati bersama, apabila dilanggar maka akan memperoleh sanksi atau hukuman sesuai dengan peraturan-peraturan sasi yang telah disepakati. Pembentukan RUU KUHP nasional yang memperluas dasar patut dipidananya suatu perbuatan ke ranah nilai-nilai hukum adat dan agama sepanjang perbuatan tersebut belum diatur dalam undang-undang diharapkan dapat selaras dengan kesadaran hukum masyarakat.
BANTUAN HUKUM GOLONGAN TIDAK MAMPU DALAM PERKARA PERDATA DI PENGADILAN NEGERI YOGYAKARTA
Authors: Wijayanta Tata 
Published: August 2023

The legal aid clinics in Yogyakarta District Court are established with the involvement of six universities. This institution is designed to accommodate both individuals and collective justice seeker who cannot afford trial costs. Based on the research, it is concluded that the implementation of the program of legal aid in civil cases has not been observed optimally. Compared with the legal aid organizations that have long been providing legal assistance for poor people, the existence of legal aid post in the district court has not been widely known by the public. Pos bantuan hukum dibentuk di Pengadilan Negeri Yogyakarta dengan melibatkan enam lembaga bantuan hukum perguruan tinggi. Lembaga ini diperuntukkan bagi pencari keadilan baik perseorangan ataupun berkelompok yang secara ekonomis tidak mampu (miskin). Berdasarkan penelitian dapat disimpulkan bahwa pelaksanaan program bantuan hukum dalam perkara perdata belum terlaksana maksimal. Dibandingkan dengan lembaga bantuan hukum yang telah lama berkiprah memberikan bantuan hukum bagi masyarakat golongan tidak mampu di pengadilan maka pos bantuan hukum yang keberadaan di lingkungan pengadilan negeri ini belum banyak dikenal oleh masyarakat.
PENGAWASAN DAN PENGENDALIAN PEMANFAATAN SUMBER DAYA AIR UNTUK IRIGASI DI KABUPATEN SLEMAN
Authors: Listyawati Hery , Suharsono Triyanto 
Published: August 2023

Supervision and control of utilization of water resources for irrigation in Sleman regency is vital in realizing fair use of water resources. This descriptive-qualitative study finds that preventive-internal supervision has been consistent with those set forth in the working procedures and that repressiveinternal supervision is present in the form of sanctions. The locals enjoy preventive and repressive eksternal supervisionary role, which is manifested in local gatherings and public reporting system. We also find that the government exerts control by licensing, reprimands, advocacy, direction, and conflict resolution mechanisms. Practical problems include the absence of provincial irrigation commission and specific agencies that supervise the enforcement of mediation. Pengawasan dan pengendalian pemanfaatan sumber daya air untuk irigasi di Kabupaten Sleman sangat penting dalam mewujudkan penggunaan sumber daya air yang adil. Hasil penelitian menunjukkan bahwa pengawasan internal-preventif telah sesuai dengan yang dimandatkan oleh tugas pokok dan fungsi dan bahwa pengawasan internal-represif telah dilaksanakan dalam bentuk sanksi. Masyarakat melakukan pengawasan preventif dan represif dalam bentuk sarasehan/musyawarah dan sistem pelaporan. Penelitian ini juga menunjukkan bahwa pemerintah mengendalikan penggunaan sumber daya air dengan menyelenggarakan sistem perizinan, teguran, pembinaan, dan penyelesaian sengketa. Beberapa masalah yang ditemukan di lapangan antara lain adalah tidak adanya komisi irigasi provinsi dan lembaga pengawas khusus yang mengawasi pelaksanaan putusan mediasi.
Hukum dan Kekuasaan dalam Hubungan Industrial
Authors: Hernawan Ari 
Published: August 2023

In industrial relations, law and power are interdependent. Although workers and employers need each other, but the relationship is always one-sided dependence. Lack of access to power resources has made the law does not side with workers, because as a political product, law is not sterile and neutral from interest. Dalam hubungan industrial, hukum dan kekuasaan saling bersinergi. Sekalipun buruh dan pengusaha saling membutuhkan, tetapi hubungan ketergantungan tersebut senantiasa berat sebelah. Minimnya akses terhadap kekuasaan telah menjadikan hukum tidak berpihak kepada buruh, karena sebagai produk politik, hukum tidak steril dan netral dari pergulatan kepentingan.
Keberadaan Asas Rebus Sic Stantibus dalam Perjanjian Internasional
Authors: Purwanto Harry 
Published: August 2023

This article aims to explore the dynamics of rebus sic stantibus principle in international treaty. How are experts perspective and international law regulate about this principle, and how the implementation of principle in international society. Rebus sic stantibus principle may be invoked as a ground for terminating or withdrawing or suspending the enactment of international treaty. Tulisan ini menelaah dinamika asas rebus sic stantibus dalam perjanjian internasional. Bagaimana pandangan para ahli terhadap asas ini, bagaimana hukum internasional mengaturnya, dan bagaimana penerapan asas ini dalam kenyataannya di masyarakat internasional. Asas rebus sic stantibus dapat dijadikan sebagai dasar untuk mengakhiri atau menarik diri atau menunda atas berlakunya suatu perjanjian internasional.
Kompatibilitas KHI dengan Konvensi Perempuan
Authors: Yuni Lilik Andar 
Published: August 2023

Having ratified CEDAW in 1984, Indonesia is obliged to eliminate gender-based discrimination that injure women’s rights and impair their position before the law. However, Compilation of Islamic Law in some parts still contradict CEDAW, e.g. the stipulations regarding marriage guardian, witnesses, age requirement, wife’s disobedience, and spouse’s rights and obligations. Sebagai konsekuensi dari ratifikasi Konvensi Perempuan pada 1984, Indonesia diharuskan menghapus diskriminasi gender yang melanggar hak perempuan dan merugikan kedudukannya dalam hukum. Namun ternyata KHI masih bertentangan dengan Konvensi tersebut. Hal ini dapat dilihat dalam pasal tentang wali nikah, saksi, batas usia perkawinan, nusyuz, dan hak dan kewajiban suami isteri.
Peran Bank Indonesia sebagai Pelaksana Mediasi dalam Penyelesaian Sengketa Perbankan
Authors: Herliana Mrs. 
Published: August 2023

The effectivity of banking disputes settlement through banking mediation benefits the customers and the bank. This research analyses the role of Bank of Indonesia in mediating disputes. Results show that banking mediation has not been utilized optimally and that BI is actually not in the position to handle such mediation. Efektifitas penyelesaian sengketa perbankan melalui mediasi perbankan sangat bermanfaat baik bagi nasabah maupun bank. Penelitian ini menganalisis peran Bank Indonesia dalam menengahi sengketa perbankan. Hasil penelitian menunjukkan bahwa mediasi perbankan ini belum dimanfaatkan secara optimal dan bahwa BI sebenarnya tidak memiliki tugas untuk memediasi sengketa perbankan.
Perlindungan Hak Cipta, Hak Terkait, dan Desain Industri
Authors: Kariodimedjo Dina Widyaputri 
Published: August 2023

This writing is intended to disseminate the concept of copyright, related right, and industrial design to researchers and professors at universities. It also discusses the recent development on the protection of those rights according to international convention and Indonesian law, as well as explains the procedures to admit the rights. Tulisan ini merupakan bahan dalam rangka sosialisasi hak cipta, hak terkait, dan desain industri kepada peneliti dan dosen di perguruan tinggi. Tulisan ini membahas perkembangan seputar perlindungan hak-hak tersebut berdasarkan konvensi internasional dan hukum Indonesia, serta menjelaskan prosedur dan persyaratan permohonan pendaftaran hak.
Arti Pentingnya Pembuktian dalam Proses Penemuan Hukum di Peradilan Perdata
Authors: Butarbutar Elisabeth Nurhaini 
Published: August 2023

Standard of proof in law-finding process is a crucial step. After the occurence of a concrete event has been proven, the judge then will be able to acquire the truth regarding that disputed event. Then, he will qualify the event into a legal issue by finding the relevant applicable law. Pembuktian dalam proses penemuan hukum adalah tahapan yang sangat penting. Apabila peristiwa konkret sudah dibuktikan, hakim akan memperoleh kebenaran mengenai peristiwa yang disengketakan tersebut. Kemudian, hakim akan mengkualifikasi peristiwa tersebut menjadi peristiwa hukum dengan cara mencari peraturan hukum yang relevan untuk diterapkan.
Penerapan Sistem Presidensil di Indonesia Pasca Amandemen UUD 1945
Authors: Aritonang Dinoroy Marganda 
Published: August 2023

The implementation of presidential system is a crucial aspect in the reformation agenda of Indonesia. Purification of presidential system by reinforcing the parliament and implementing multiparty system is a correct step. However, in turns out that this presidential system has never been a real presidential system in its application. Penerapan sistem presidensil di Indonesia adalah salah satu aspek yang penting dalam agenda reformasi Indonesia. Pemurnian sistem presidensil dengan cara memperkuat peran DPR dan menerapkan sistem multipartai sebenarnya adalah langkah yang tepat. Namun pada kenyataannya sistem ini tidak pernah berjalan sebagaimana seharusnya suatu sistem presidensial yang riil berjalan.
Tanggung Jawab Pengangkut Udara terhadap Penumpang
Authors: Musa Annalisa Yahanan Norsuhaida Che , Hassan Kamal Halili 
Published: August 2023

This research analyses the concepts of air carrier legal liability for losses suffered by the passengers. The results show how the rights of the passengers, particularly on the matter of compensation settlement, are still in a weak position because of the absence of implementing regulations. Penelitian ini menganalisis konsep tanggung jawab hukum pengangkut udara atas kerugian yang diderita oleh penumpang. Hasil penelitian menunjukkan bahwa hak penumpang, terutama atas penyelesaian ganti rugi, masih berada di posisi yang lemah akibat ketiadaan peraturan pelaksanaan.
Pengaturan dan Implementasi Wasiat Wajibah di Indonesia
Authors: Nugraheni Destri Budi , Ilhami Haniah , Harahab Yulkarnain 
Published: August 2023

This normative and empirical legal research analyses the nature of compulsory will (wasiyah al-wajib) according to the Compilation of Islamic Law and its implementation in Islamic court trial. We will also discuss a number of legal consideration deliberated by the judges when rendering a verdict in a compulsory will case. Penelitian hukum normatif dan empiris ini akan menganalisis sifat pengaturan wasiat wajibah dalam Kompilasi Hukum Islam dan implementasinya dalam pengadilan agama. Penelitian ini juga akan membahas beberapa pertimbangan hukum yang digunakan hakim ketika mengeluarkan putusan dalam suatu kasus pemberian wasiat wajibah.
Kajian Hukum tentang Penerapan Pembuktian Sederhana dalam Perkara Kepailitan Asuransi
Authors: Putriyanti Erma Defiana , Wijayanta Tata 
Published: August 2023

Commercial courts’ judges are still strictly observing summary proof principle when trying insolvency proceedings against insurance companies. Since insurance companies are vital for our economy, the Ministry of Finance needs to formulate certain measurement and consideration that ought to be met prior to filing insolvency case to commercial courts. Pembuktian sederhana dalam perkara kepailitan perusahaan asuransi masih diterapkan secara kaku oleh hakim-hakim niaga. Sebagai lembaga keuangan yang vital dalam perekonomian bangsa, Kementerian Keuangan selaku otoritas tertinggi di bidang keuangan perlu menyusun tolok ukur dan pertimbangan-pertimbangan tertentu yang harus dipenuhi sebelum kasus kepailitan perusahaan asuransi dapat diajukan ke pengadilan niaga.
Title: In-silico study of fatty acid biosynthesis pathway enzymes in microalga Scenedesmus
Authors: Sharma Harshit Kumar , Velázquez Ma Belén , Marchetti Noelia , Busi Ma Victoria , Barchiesi Julieta , Dasgupta Chitralekha Nag 
Published: August 2023

Scenedesmus is an important, rapidly growing, freshwater microalga
because of its significantly high lipid content. However, the molecular
basis of fatty acid biosynthesis is scarcely elucidated not only in
Scenedesmus but also in microalgae as a whole. Mining the genome of
Scenedesmus, we identified some of the crucial enzymes involved in fatty
acid biosynthesis pathways such as acetyl-CoA carboxylase (ACC),
malonyl-CoA:ACP transacylase (MAT) and fatty-acyl thioesterases (FAT).
Detailed comparative analyses of these identified enzymes demonstrated
highly significant sequence similarity with homologs of bacteria
suggesting an evolutionary linkage. Moreover, the molecular modeling and
3D structures of the chloroplastic enzymes revealed that the overall
structural orientation and the catalytic residues are well conserved. On
the other hand, biotin protein ligase and cytosolic acetyl-CoA
carboxylase isoforms presented some significant differences with respect
the previously reported protein models. Our analysis describes some
specific features in Scenedesmus fatty acid synthesis enzymes that could
be responsible for their particular lipid accumulation profile.
A Guide for Accounting Researchers to Conduct and Report Systematic Literature Reviews
Authors: Hardies Kris , Ohlrogge Fynn , Mentens Jo , Vandennieuwenhuysen Jonas 
Published: August 2023

ABSTRACT
Literature reviews can potentially contribute to our knowledge and understanding of a particular topic. However, consistent with anecdotal evidence, we document that literature reviews in auditing are of low quality in implementing best practice guidelines for conducting and reporting systematic reviews. We rely on existing guidelines and best practices in other domains to offer accounting researchers a step-by-step guide for conducting and reporting systematic literature reviews. We hope this guide will help to improve the quality of literature reviews in accounting and the assessment of such reviews by editors and reviewers.
Should Companies Use the Same Provider for Financial Statement Audit and Assurance of Extended External Reports?
Authors: Lu Meiting , Simnett Roger , Zhou Shan 
Published: August 2023

SUMMARY
Companies are increasingly reporting and assuring sustainability information. Once the decision to assure is made, a company must choose an assurance provider, but should the company use the same firm as its financial statement auditor or a different assurance provider? Lu, Simnett, and Zhou (2023) find that perceived independence concerns deter companies from choosing the same provider, while a provider’s assurance expertise and higher levels of information integration between the financial statements and the extended external report both increase the likelihood of using the same provider. Companies using the same provider for both services benefit from higher financial statement audit quality without paying significantly higher audit fees. The findings of this research are useful for companies in deciding whether to employ their financial statement audit firm to also provide assurance of extended external reports. The findings also have implications for auditors and standard-setters/regulators.
What Can Bayesian Inference Do for Accounting Research?
Authors: Schütt Harm H. 
Published: August 2023

ABSTRACT
Bayesian statistics is a framework for combining new data with existing forms of information to yield more precise inferences than are possible using the data alone. Its greatest practical advantages are the flexibility it offers in incorporating prior information and beliefs, modeling heterogeneity, modeling latent constructs, and combining multiple data sources. There are two goals of this paper: to introduce accounting researchers to Bayesian inference and distinguish it from classical frequentist inference and to showcase when Bayesian modeling can improve inferences in many applications that are of interest to accounting researchers.
Data Availability: Data are available from the public sources described in the text.
JEL Classifications: C11; C53; G17; M40.
Wearing out the Watchdog: The Impact of SEC Case Backlog on the Formal Investigation Process
Authors: Bonsall Samuel B. , Holzman Eric R. , Miller Brian P. 
Published: August 2023

ABSTRACT
We examine a comprehensive set of investigations by the SEC’s Division of Enforcement offices to provide evidence on the consequences of these office’s busyness on the formal investigation process. We find that higher office case backlog decreases the likelihood of an investigation into a restating firm. Our results show no evidence that higher backlogs affect the SEC’s ability to pursue cases involving revenue recognition issues and high insider trading, which is consistent with the agency’s stated priorities. But our findings indicate that busy SEC offices are less likely to pursue cases with the largest shareholder losses, which is inconsistent with SEC priorities. Backlog also impacts pursued investigations, leading to more prolonged investigations, a lower Accounting and Auditing Enforcement Releases likelihood, and smaller SEC penalties. Our evidence suggests that busyness undermines the SEC’s investigation process.
JEL Classifications: G18; G38; K42; M41.
Inhibiting Phosphatidylcholine Remodeling in Adipose Tissue Increases Insulin Sensitivity
Authors: He Mulin , Li Zhiqiang , Tung Victoria Sook Keng , Pan Meixia , Han Xianlin , Evgrafov Oleg , Jiang Xian-Cheng 
Published: August 2023

Cell membrane phosphatidylcholine (PC) composition is regulated by lysophosphatidylcholine acyltransferase (LPCAT); changes in membrane PC saturation are implicated in metabolic disorders. Here, we identified LPCAT3 as the major isoform of LPCAT in adipose tissue and created adipocyte-specific Lpcat3–knockout mice to study adipose tissue lipid metabolism. Transcriptome sequencing and plasma adipokine profiling were used to investigate how LPCAT3 regulates adipose tissue insulin signaling. LPCAT3 deficiency reduced polyunsaturated PCs in adipocyte plasma membranes, increasing insulin sensitivity. LPCAT3 deficiency influenced membrane lipid rafts, which activated insulin receptors and AKT in adipose tissue, and attenuated diet-induced insulin resistance. Conversely, higher LPCAT3 activity in adipose tissue from ob/ob, db/db, and high-fat diet–fed mice reduced insulin signaling. Adding polyunsaturated PCs to mature human or mouse adipocytes in vitro worsened insulin signaling. We suggest that targeting LPCAT3 in adipose tissue to manipulate membrane phospholipid saturation is a new strategy to treat insulin resistance.

Article Highlights
Analysis of the environmental resources value and enterprises economic benefits based on combination algorithm
Authors: Chen Dan 
Published: August 2023

Abstract
To solve the problems of fuzziness, nonlinearity and complexity of economic factors and environmental factors in the evaluation of ecological economic benefits of enterprises are studied. Based on the theory of environmental-economic benefits (EEB), this paper defines the value of environmental resources and economic benefits of enterprises, and puts forward the indicators of environmental and economic benefits. The evaluation model of enterprise EEB based on the analytic hierarchy process and fuzzy set algorithm is constructed. By establishing the hierarchical structure model of index system, the intuitive fuzzy judgement matrix is obtained, and the final score of enterprise environmental benefits is calculated by consistency test and weight analysis. After verifying the model, the evaluation method of enterprise EEB proposed in this paper is accurate and reliable, which is helpful to deeply analyse the hidden order and adaptation mechanism of complex adaptation system of enterprise environmental management.
Calculation and evaluation of similarity in sports information resources based on combined algorithm
Authors: Zhou Shuang 
Published: August 2023

Abstract
It is helpful for athletes to obtain real-time and accurate sports information resources by integrating various recommendation algorithms into a personalised sports recommendation system. Therefore, this paper designs user-based and content-based recommendation algorithms, and recommends their results to sporters by weighted selection. In addition, by acquiring the characteristics of sporters, the method of the constraint space of core parameters is determined by using ontology rule reasoning, which ensures the rationality of sports parameter extraction, and thus establishes the similarity calculation model of sports resources and designs the strategy and method of model verification. Finally, the validity of the model is evaluated by Mahalanobis distance, and the recommendation effects of different algorithms are compared by similarity grade, which can provide sporters with personalised sports resources with stronger pertinence and better effect.
Saúde mental do médico pós pandemia: o que mudou? E agora, doutor?
Authors: Danila Arthur Hirschfeld , Humes Eduardo de Castro , Luz Leonardo Sérvio 
Published: August 2023

Muito se fala sobre a saúde mental da população após a pandemia de covid-19, mas e a saúde dos médicos que trabalharam diretamente na linha de frente? Segundo dados da Organização Mundial da Saúde - OMS, a prevalência global de ansiedade e depressão aumentou cerca 25%. Para falar sobre o assunto, o ABP TV desta terça-feira recebe membros da Comissão de Atenção à Saúde Mental do Médico que nos trarão mais informações acerca do tema.
Effect of Plasma-Enhanced Low-Temperature Chemistry on Deflagration-to-Detonation Transition in a Microchannel
Authors: Vorenkamp Madeline , Steinmetz Scott , Mao Xingqian , Shi Zhiyu , Starikovskiy Andrey , Ju Yiguang , Kliewer Christopher 
Published: August 2023

This study examines low-temperature chemistry (LTC) enhancement by nanosecond dielectric barrier discharge (ns-DBD) plasma on a dimethyl ether (DME)/oxygen [Formula: see text] (Ar) premixture for deflagration-to-detonation transition (DDT) in a microchannel. It is found that non-equilibrium plasma generates active species and kinetically accelerates LTC of DME and DDT. In situ laser diagnostics and computational modeling examine the influence of the ns-DBDs on the LTC of DME and DDT using formaldehyde ([Formula: see text]) laser-induced fluorescence (LIF) and high-speed imaging. Firstly, high-speed imaging in combination with LIF is used to trace the presence of LTC throughout the flame front propagation and DDT. Then, competition between plasma-enhanced LTC of ignition and reduced heat release rate of combustion due to plasma-assisted partial fuel oxidation is studied with LIF. Observations of plasma-enhanced LTC effects on DDT are interpreted with the aid of detailed kinetic simulations. The results show that an appropriate number of ns-DBDs enhances LTC of DME and increases [Formula: see text] formation and low-temperature ignition, accelerating DDT. Moreover, it is found that, with many ns-DBDs, [Formula: see text] concentration decreases, indicating that excessive discharges may accelerate fuel oxidation in the premixture, reducing heat release and weakening shock–ignition coupling, inhibiting DDT.