bluuebunny/crossref_metadata_2025_split huggingface dataset:
Obowiązek powiadomienia o przestępstwie w prawie i praktyce Kościoła
Authors: Borek Dariusz 
Published: November 2022

Artykuł koncentruje się na obowiązku powiadomienia o przestępstwie w prawie i praktyce Kościoła. W sposób szczególny chodzi o udzielenie odpowiedzi na pytanie dotyczące tego, czy w aktualnym prawie Kościoła nadal istnieje obowiązek powiadamiania o podejrzeniu popełnienia przestępstwa, o nadużyciach dyscyplinarnych, liturgicznych oraz moralnych (nie tylko w zakresie przestępstwa pedofilii).
W tym celu poruszane są następujące zagadnienia: doniesienie według kodeksu z 1983 roku; doniesienie według najnowszych przepisów kanonicznych; państwowy obowiązek denuncjacji.
Z przeprowadzonej analizy wynika, że Kościół także dzisiaj stara się dostosować swoje przepisy do wyzwań, przed jakimi stawia go współczesny człowiek i świat. W sposób szczególny jest to widoczne w materii przestępstw popełnianych przeciwko osobom małoletnim i tym, które są z nimi zrównane. W tym kontekście należy bardzo pozytywnie ocenić wprowadzenie państwowego i kanonicznego obowiązku denuncjacji. Trzeba jednak zauważyć, że pewnym mankamentem kanonicznego obowiązku denuncjacji jest brak jakiejkolwiek (określonej lub nieokreślonej) sankcji (karnej i/lub administracyjnej) na wypadek ewentualnego niewywiązania się z takiego obowiązku. Nie oznacza to, że Kościół nie posiada narzędzi prawnych pozwalających na pociągnięcie do odpowiedzialności za niewywiązanie się z kanonicznego obowiązku denucjacji, zwłaszcza wtedy, gdy jest to związane z powstaniem jakiejś szkody. Wystarczy w tym miejscu przywołać treść kan. 128, 1389 czy listu apostolskiego papieża Franciszka Come una madre amorelove z 2016 roku.
Należy stwierdzić, że sama denuncjacja, a szczególnie jej obowiązek, powinna być spostrzegana jako przejaw świadomej współodpowiedzialności za dobro wspólne i cel ostateczny, jakim jest salus animarum każdego człowieka, nie wyłączając sprawcy naruszeń. Wprowadzenie kanonicznego obowiązku denucjacji jest jedynie wypełnieniem i doprecyzowaniem owego modus procedendi, jaki został podany przez Pana Jezusa (Mt 18, 15–17).
THE INFLUENCE OF ROLE STRESS AND TIME LIMITED INTERNAL AUDITOR ON INTERNAL CONTROL UNIT PERFORMANCE”
Authors: Yulianti Maria Lusiana 
Published: November 2022

This research investigates the significant effect of internal auditor’s role stress upon the performance of internal audit. There are two factor used to measure the value of internal auditor’s role stress : role conflict and role ambiguity. While indicators to measure Time Limited internal auditors, the auditors used the time attitude and attitude auditors audit the audit quality loss .Meanwhile, internal auditor performance variable measured by pursuant to internal professional practice norm of auditor consisted of five indicators that is independency, professional ability, work scope, execution of activity of inspection and internal audit management.The research method used in causal method with survey approach. The data were collected through questionnaires sent to 30 internal auditor from internal control unit PT Kereta Api Indonesia ( Persero ) yang bertempat di Jl.Perintis Kemerdekaan No.1 Bandung.The resultsofthis research indicatethat theroleof stress and time limited auditors in the Internal Audit Unit of PT Kereta Api Indonesia (Persero) is neither category. And the performance of the Internal Audit Unit Audit of PT Kereta Api Indonesia (Persero) in the categoryenough. Partially and simultaneously, Role Stressand Time Limited Auditor havean influence on the performance of Internal Auditorat PT KeretaApi Indonesia (Persero). The magnitude ofthe effect of Role Stress and Time Limited Auditors on the performance of the internal auditor sis 58,8%. While the remaining 41.2% is contributed by other variables besides Role Stress and Limitation of Time / TimeLimited. Keywords : Role Stress; Time Limited; Internal Audit; Performance.
APAKAH PENINGKATAN KREDIT BANK PERKREDITAN RAKYAT DAN PERAN UMKM DAPAT MENURUNKAN TINGKAT KEMISKINAN ?
Authors: Rizkiyah Tiara Fitri , Nidar Sulaeman Rahman 
Published: November 2022

Abstract Poverty is still a major problem in West Java Province.Various efforts to reduce poverty have been undertaken, including the provision of microfinance services. Microfinance is a means of realizing the development carried out by the Indonesian government in three ways, namely creating jobs, increasing community income, and reducing poverty. The purpose of this study is to analyze how much increase in credit provision made by BPR and how much increase in the role of MSME in reducing poverty levels in West Java. The data used in this study are secondary data obtained from the Central Statistics Agency (BPS), the Financial Services Authority (OJK), and Bank Indonesia (BI). The analysis method used in this research is panel data linear regression analysis with the help of Eviews 8.0 with the Fixed Effect Model which is used as an analysis technique in this study. The results showed that (1) an increase in BPR credit had a significant effect on the real level of 5% with a probability value of 0.0006 and was positively related to the obtained coefficient value of 0.032. (2) The increase in MSME exposure has a significant effect on the 5% real level with a probability value of 0.0000 and is positively related to the obtained coefficient value of 0.316. Furthermore, simultaneously that BPR Credit and the Role of MSME have an effect on the poverty rate in West Java Province by 38.36%. Abstrak Kemiskinan masih menjadi persoalan utama di Provinsi Jawa Barat. Berbagai upaya penanggulangan kemiskinan telah dilakukan, di antaranya penyediaan layanan keuangan mikro. Keuangan mikro (microfinance) merupakan suatu cara untuk mewujudkan pembangunan oleh pemerintah Indonesia dalam tiga hal sekaligus, yaitu menciptakan lapangan kerja, meningkatkan pendapatan masyarakat, dan mengentaskan kemiskinan. Tujuan dalam penelitian ini yaitu menganalisis seberapa besar peningkatan pemberian kredit yang di lakukan oleh BPR dan seberapa besar peningkatan peran UMKM terhadap penurunan tingkat kemiskinan di Jawa Barat. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari Badan Pusat Statistik (BPS) Otoritas Jasa Keuangan (OJK), dan Bank Indonesia (BI). Metode analisis yang digunakan dalam penelitian ini adalah metode analisis regresi linier panel data dengan bantuan Eviews 8.0 dengan Fixed Effect Model digunakan sebagai teknik analisis pada penelitian ini. Hasil penelitian menunjukkan bahwa (1) Peningkatan Kredit BPR berpengaruh signifikan pada taraf nyata 5% dengan nilai probabilitas 0,0006 dan berhubungan positif dengan nilai koefisien yang diperoleh sebesar 0.032. (2) Peningkatan paran UMKM berpengaruh signifikan pada taraf nyata 5% dengan nilai probabilitas 0,0000 dan berhubungan positif dengan nilai koefisien yang diperoleh sebesar 0.316. Selanjutnya secara simultan bahwa Kredit BPR dan Peran UMKM , mempengaruhi tingkat kemiskinan di provinsi Jawa Barat sebesar 38.36%.
ANALISIS KINERJA KEUANGAN PEMERINTAHAN
Authors: Siregar Amelia Oktrivina , S Ira Mariana 
Published: November 2022

Penelitian ini bertujuan untuk mengetahui Kinerja Keuangan Pemerintah Kota Depok tahun 2015-2017 dilihat dari : (1) Rasio Derajat Desentralisasi Fiscal, (2) Rasio Kemandirian Keuangan Daerah, (3) Rasio Efektivitas PAD, (4) Rasio Efisiensi Keuangan Daerah, dan (5) Rasio Keserasian. Penelitian ini merupakan penelitian deskriptif kuantitatif. Penelitian ini dilaksanakan di Dinas Pendapatan, Pengelolaan Keuangan dan Aset Pemerintah Kota Depok. Pengumpulan data menggunakan metode dokumentasi. Teknik analisis data yang digunakan deskriptif kuantitatif dengan rumus: Rasio Derajat Desentralisasi Fiscal, Rasio Kemandirian Keuangan Daerah, Rasio Efektivitas PAD, Rasio Efisiensi Keuangan Daerah, dan Rasio Keserasian. Hasil analisis menunjukkan bahwa kinerja keuangan Pemerintah Kota Depok jika dilihat dari (1) Rasio Derajat Desentralisasi Fiskal dapat dikatakan Cukup dikarenakan karena rata rata rasio nya masih berada di interval 30,01% - 40,00% (2) Rasio Kemandirian Keuangan Daerah dapat dikatakan Sedang karena berada pada interval 50% - 75% (3) Rasio Efektivitas PAD dapat dikatakan Sangat Efektif karena rata rata efektivitas nya sudah melebihi 100% (4) Rasio Efisiensi Keuangan Daerah masih dinilai Cukup Efisien karena masih berada pada interval 80%-90% (5) Rasio Keserasian bahwa sebagian besar dana yang dimiliki Pemerintah Kota Depok masih diprioritaskan untuk kebutuhan belanja operasi. Hal ini menyebabkan rasio dari belanja modal menjadi relatif kecil.Kata Kunci : Rasio Derajat Desentralisasi Fiskal, Rasio Kemandirian Keuangan Daerah, Rasio Efektivitas PAD, Rasio Efisiensi Keuangan Daerah, Rasio Keserasian
PENGARUH WORKLIFE BALANCE DAN BUDAYA PERUSAHAAN TERHADAP KINERJA KARYAWAN (Studi pada Divisi Sumber Daya Manusia PT BIO FARMA (Persero)
Authors: Anggara Rivaldi Wira , Winarno Alex 
Published: November 2022

The problem of employee performance in the Human Resources (HR) Division of PT Bio Farma (Persero) which has not yet reached the target is the main issue in this study. Worklife balance (WLB) variables and the implementaion of company culture (CC) are considered as factors that influence it. The research objective is to measure the effect of WLB and CC on the performance of employees. This research uses quantitative methods, using descriptive analysis and regression. Data obtained by sampling technique saturated with a sample of 30 employees in the HR division. Descriptive analysis results are known that the level of performance and CC are in the good and strong category, while the WLB variable is in the very good category. The results of the regression analysis showed that WLB and CC partially had a positive effect of 18.87% and 51.63%. Simultaneously the two variables studied have a significant effect on employee performance by 70.5%. Keywords: Worklife Balance; Corporate Culture; Employee Performance.
PLATE 6 OF THE GEOLOGY OF RUSSIA: PRODUCT OF A ‘GENIUS OF COMBINATION’
Authors: DIEMER JOHN A. 
Published: November 2022

ABSTRACT
In 1845, Roderick Murchison, Edouard de Verneuil and Alexander von Keyserling published The Geology of Russia in Europe and the Ural Mountains, reporting on the results of two field seasons in Russia (1840 and 1841) as well as additional fieldwork in Poland (1843) and Scandinavia (1844 and 1845). The book contains 7 plates comprising 5 cross-sections and 2 geologic maps. Plate 6 is a geologic map titled “Russia in Europe and the Ural Mountains . . .” and it is the subject of this paper. Murchison had 600 copies of the large format (quarto) book printed by John Murray in the laborious hand-press manner. He also had the 68 × 84 cm map produced as a copper engraving with water color washes. Plate 6 has been described as “the finest hand coloured map ever produced”. The map was drawn and engraved by John Arrowsmith from a sketch map begun in 1840, expanded after the 1841 field season, and further modified by incorporating work of other geologists, including Keilhau, Hisinger, Zejszner, Boué, Dubois de Montpereux, Hamilton, Ainsworth, and Helmersen. All of these geologists were meticulously acknowledged by Murchison in The Geology of Russia. In addition to the map, Plate 6 contains a stratigraphic column with key locations and characteristic fossils, and a crosssection extending from St. Petersburg to the Sea of Azof. Thus, Plate 6 represents a synthesis of much of what was known in 1845 of the geology of Russia and surrounding territories, clearly demonstrating Murchison’s ‘genius of combination’. Murchison revised the map several times, resulting in 4 ‘states’ of the map.
Complementary Dense Datasets Acquired in a Low-to-Moderate Seismicity Area for Characterizing Site Effects: Application in the French Rhône Valley
Authors: Froment Bérénice , Olivar-Castaño Andrés , Ohrnberger Matthias , Gisselbrecht Loic , Hannemann Katrin , Cushing Edward Marc , Boué Pierre , Gélis Céline , Haendel Annabel , Pilz Marco , Hillmann Laura , Barbaux Occitane , Beauprêtre Sophie , Bouzat Gilbert , Chaljub Emmanuel , Cotton Fabrice , Lavoué François , Stehly Laurent , Zhu Chuanbin , Magnin Olivier , Métral Laurent , Mordret Aurélien , Richet Yann , Tourette Alexandre 
Published: November 2022

Abstract
Superficial geological layers can strongly modify the surface ground motion induced by an earthquake. These so-called site effects are highly variable from one site to another and still difficult to quantify for complex geological configurations. That is why site-specific studies can greatly contribute to improve the hazard prediction at a specific site. However, site-specific studies have historically been considered difficult to carry out in low-to-moderate seismicity regions. We present here seismological datasets acquired in the framework of the French–German dense array for seismic site effect estimation project in the heavily industrialized area surrounding the French Tricastin Nuclear Site (TNS). TNS is located above an ancient canyon dug by the Rhône River during the Messinian period. The strong lithological contrast between the sedimentary fill of the canyon and the substratum, as well as its expected confined geometry make this canyon a good candidate for generating site effects that are variable on short spatial scales. To investigate the impact of this geological structure on the seismic motion, we conducted complementary seismic campaigns in the area. The first main campaign consisted of deploying 400 nodes over a 10 × 10 km area for one month and aimed at recording the seismic ambient noise. A second seismic campaign involved the deployment of 49 broadband stations over the same area for more than eight months. This complementary campaign aimed at recording the seismicity (including local, regional, and teleseismic events). These different designs allowed us to target a variety of seismic data at different spatial and temporal scales. Beyond the interest for local operational seismic hazard applications, these datasets may be valuable for studying seismic wave propagation within complex kilometer-scale sedimentary structures. In this article, we present the deployment designs as well as initial analyses to provide information on the characteristics and the overall quality of the data acquired to future users.
3D radiographic assessment of impacted maxillary canine in orthodontic population of Bihar: a CBCT retrospective study
Authors: Kumari Anjali , Singh Prabhat Kumar 
Published: November 2022

Background: this study was conducted with an objective to assess the pattern of distribution of impacted maxillary canine in orthodontic Bihar population using CBCT.Methods: The study included CBCT scans of total 1080 patients in the age group of 13-40 years who came for orthodontic correction in Buddha Institute of Dental sciences and Hospital. The scans were evaluated for the presence of any impacted maxillary canines from July 2021 to July 2022.Results: Out of 1080 scans, in the age range of 13-40 years, the prevalence of impacted maxillary canine was 2.77% in Bihar population. Out of these 30 impacted maxillary canines, 19 impactions were present in females and 11 were in males. Out of 30 subjects, 21 had unilateral impactions and 9 had bilateral impactions. The incidence of mesioangular impactions (type II) were maximum (46.7%) followed by horizontal impaction (type IV) was 23.3%.Conclusions: The incidence of maxillary canine impaction in Bihar population was 2.7% and the type of impaction which was commonest was mesioangular impaction (Type II), which was in the accordance with many other studies.
Knowledge and perception towards COVID-19 pandemic: a cross-sectional survey among a selected rural community in Karnataka
Authors: Salkatte Ravindra , Anil Deepak , D. Sunil Kumar , Shiyas Sayana 
Published: November 2022

Background: The World Health Organization has declared COVID-19 a pandemic that has become a significant public health burden across the world. In rural India, where 68 percent of the population resides, it will be crucial in containing the pandemic. Recognizing the importance of rural populations in COVID prevention, this study was carried out to assess the knowledge and behaviour of a selected rural population in response to COVID-19.Methods: A cross-sectional survey was conducted from January to April 2021 among patients attending the Hadinaru primary health care centre. The sample size calculated was 415. Data were collected using a questionnaire administered face to face to each participant.Results: A total of 415 valid questionnaires were obtained. 86.99% of participants knew about at least one covid associated symptom and 96.87% knew about the mode of transmission. Around 84.82% of participants reported face masks as the best mode of prevention of COVID-19 while 88.43% of subjects were using them regularly. Hand sanitization was followed by 86.26% of subjects while only 20% followed social distancing. The education of participants was a key determinant for use of face masks, hand sanitizers and social distancing as preventive tools.Conclusions: In general, participants had good knowledge about the disease and a positive attitude towards protective measures. Although the government has made significant efforts to raise public awareness of the disease and stop its spread, more work needs to be done to support and educate the lower socioeconomic strata.
Higher education during the COVID-19 pandemic in the opinions of students in Poland
Authors: Mazurek Emilia 
Published: November 2022

The COVID-19 pandemic has completely changed the social life as we have known so far. Lockdown-type control measures resulted in numerous limitations in the operation of public and non-public institutions as well as limitations in social, family and cultural life. The measures taken due to COVID-19 have had an immediate effect on higher education in Poland. The aim of the study was to find out what experiences were gained by students participating in distance education in Poland during the COVID-19 pandemic. The long-term study was conducted in two stages. The study included 290 participants who were studying in various types of universities in Poland. As a result of the research it was found that from the perspective of students, the biggest advantage of online education were logistical and organisational issues. The greatest limitations of online education were: absence of personal interaction with teachers and other students, difficulty in organising online classes based on students’ activity and learning-by-doing, lack of standardisation of platforms used for online education at the university, too much workload for students requiring independent learning, and risk of health problems as a consequence of too long work at the computer. In the second semester of distance education during the pandemic, there was an increase in student satisfaction with online education, mainly due to the more frequent conducting of synchronously classes The crisis caused by the COVID-19 pandemic situation initiated the educational revolution in Poland. It appears that online education will remain an integral part of Polish higher education system, but it will not replace stationary education after the pandemic.
Received: 2 August 2021Accepted: 29 September 2022
A bibliometric review of research on student outcomes in higher education 1960-2020
Authors: Aypay Ahmet , Ertem Hasan Yücel 
Published: November 2022

This study conducted a bibliometric analysis of studies on student outcomes in higher education from 1960 to 2020, providing a bibliometric content analysis of articles based on 52 Scopus-indexed higher education journals. Bibliometric analysis methodology was used, and Preferred Reporting Items for Systematic Reviews and Meta-analyses were employed to identify and select the 2,375 articles included in the sample. The trajectory of publications over time was also analyzed, and often-cited journals, authors, articles, and co-citations were identified. The topical foci of research on student outcomes were revealed, co-occurrence analysis was performed, and keyword co-occurrence maps are presented. Limitations, interpretation, implications, and recommendations were also made on the basis of the findings.
Received: 12 September 2021Accepted: 18 August 2022
Glosa do postanowienia Naczelnego Sądu Administracyjnego z dnia 8 listopada 2017 r., sygn. akt II FSK 2864/17
Authors: Babiarz Stefan 
Published: November 2022

Z art. 4 ust. 1 pkt 1 lit. h i art. 16 pkt 4 ustawy o dochodach jednostek samorządu terytorialnego wynika, że wpływy z podatku od czynności cywilnoprawnych są przekazywane na rachunek budżetu gminy, na której obszarze znajduje się siedziba przedsiębiorstwa albo jego zorganizowanej części. Zgodnie z art. 11 tej ustawy środki te organ podatkowy przekazuje na rachunek budżetu właściwej jednostki samorządu terytorialnego w terminie 14 dni od dnia, w którym wpłynęły one na rachunek urzędu skarbowego. Podziału środków z tytułu tego podatku dokonuje notariusz jako płatnik (art. 8 Ordynacji podatkowej), sporządzając deklarację o wysokości pobranego i wpłaconego podatku przez płatnika, w tym także informację (będącą deklaracją podatkową w rozumieniu art. 3 pkt 5 Ordynacji podatkowej) o kwocie podatku należnego poszczególnym gminom. Z powyższych regulacji wynika, że informacja – jako deklaracja – podlega czynnościom sprawdzającym z art. 272 i następnych Ordynacji podatkowej. Jest ona poza tym czynnością materialno-techniczną (art. 3 § 2 pkt 4 ustawy – Prawo o postępowaniu przed sądami administracyjnymi), przez co gmina, która otrzymała mniej środków pieniężnych z podatku od czynności cywilnoprawnych, a chce skorzystać z uprawnienia do zakwestionowania tego podziału, może jako strona (art. 133 § 1 o.p.) tego postępowania o przekazaniu złożyć skargę do sądu administracyjnego zgodnie z art. 3 § 2 pkt 4 ustawy – Prawo o postępowaniu przed sądami administracyjnymi. Pogląd sądu o braku drogi sądowoadministracyjnej w tej kwestii i odsyłający gminę na drogę postępowania przed sądem powszechnym jest błędny, nie uwzględnia bowiem powyższych regulacji prawnych i nie dostrzega, że nie są one tożsame z procedurą podziału środków należnych gminom z tytułu podatków dochodowych.
Exploring college students’ computational thinking in accounting spreadsheets design activities
Authors: Binti Muchsini Binti Muchsini , Siswandari Siswandari , Gunarhadi Gunarhadi , Wiranto Wiranto 
Published: November 2022

This study aims to investigate the extent to which computational thinking can be developed through constructionism-based accounting spreadsheets activities. This study design used a mixed-method approach, namely a participatory qualitative approach and a quantitative descriptive approach. Data were collected through documentation (college students’ artefacts) and classroom observations. The results showed that constructionism-based accounting spreadsheets design can build and facilitate computational thinking development. The college students’ emotional and social engagement when executing a design plan can foster curiosity and high enthusiasm to complete the design together. This engagement can reduce the cognitive load that students feel in understanding programming languages when utilising visual basic for application excel. This study contributes and suggests to learning practitioners to improve the students’ quality so that they can compete in this digital era. This research can be used as a basis for conducting further research where researchers empirically investigate the impact of computational thinking development.
Keywords: Computational thinking, cognitive load, emotional engagement, accounting education;