bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH MORALITAS INDIVIDU, EFEKTIVITAS PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI DAN ASIMETRI INFORMASI TERHADAP KECURANGAN AKUNTANSI
Authors: Citra Amelia Siti Rachmah , Rahmawati Teti 
Published: July 2022

This study aims to examine the effect of individual morality, effectiveness of internal control, suitability of compensation and information asymmetry on accounting fraud. This research was conducted using descriptive and verification methods. The population of this study were all villages in Kramatmulya District, Jalaksana District, Cigandamekar District and Cilimus District in Kuningan Regency as many as 53 villages with a total of 159 respondents. The sample used in this study were 38 villages with a total of 114 respondents using Propotional Sampling. The data collection technique used a questionnaire with data analysis tools in the form of multiple linear regression analysis. The results of this study indicate that individual morality, internal control effectiveness, compensation suitability and information asymmetry have a simultaneous effect on accounting fraud, individual morality has a significant negative effect on accounting fraud, the effectiveness of internal control has a significant negative effect on accounting fraud, compensation suitability has a significant negative effect on accounting fraud and asymmetry information has a significant positive effect on accounting fraud. Keywords: Individual Morality, Effectiveness of Internal Control, Compensation Suitability, Information Asymmetry and Accounting Fraud.
PENGARUH PROFITABILITAS, STRUKTUR AKTIVA DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL
Authors: Meisyta Euis Dinda , Yusuf Ayus Ahmad , Martika Lia Dwi 
Published: July 2022

The purpose of this study is to determine the factors that affect the capital structure. With the independent variables are profitability, asset structure and company size. The population in this study were manufacturing companies in the pulp and paper sub-sector for the period 2015 to 2018. The sampling technique was saturated samples where the samples of this study were 9 companies that met the sampling criteria. The method used is descriptive and verification methods with quantitative data. The data collection technique uses nonparticipating observation. The analysis technique used in this research is descriptive analysis, classical assumption test, panel data regression analysis, coefficient of determination and hypothesis testing using the Eviews Ver 9.0 application program. Hypothesis testing shows that profitability, asset structure and company size simultaneously affect the capital structure. Profitability has a positive and significant effect on capital structure. Asset structure has a positive and significant effect on capital structure. Firm size has a positive and significant effect on capital structure. Keywords : Profitability, Asset Structure, Company Size and Structure Capital
PENGARUH INSENTIF DAN PROMOSI JABATAN TERHADAP KINERJA KARYAWAN
Authors: Kurniawan Asep , Fitriyani Fitriyani 
Published: July 2022

Penelitian ini bertujuan untuk menegtahui pengaruh variabel insentif dan promosi jabatan terhadap kinerja karyawan. Penelitian ini menggunakan metode kuantitatif dengan teknik pengambilan sample menggunakan random sampling. Sample dalam penelitian ini berjumlah 65 responden dengan teknik pengumpulan data menggunakan kuesioner online dan juga sebar kertas kuesioner. Teknik analisis data menggunakan analisis deskriptif, analisi uji validitas dan reliabilitas serta dilakukan uji asumsi klasik yang selanjutnya dilakukan analisis regresi linear berganda. Hasil penelitian menggunakan perhitungan analisis regresi linear berganda menunjukkan bahwa variabel insentif dan promosi jabatan berpengaruh positif terhadap kinerja karyawan. This research aims to determine the effect of variable incentive and job promotion on employee performance. This study uses quantitative methods with sampling techniques using random sampling. The sample in this study amounted to 65 respondents with data collection techniques using online questionnaires and also scatter paper questionnaires. The data analysis technique used descriptive analysis, validity and reliability test analysis and classical assumption test was carried out, which was then carried out by multiple linear regression analysis. The results of the study using multiple linear regression analysis showed that incentive variables and job promotion had a positive effect on employee performance.Kata Kunci: Isentif, Promosi, Kinerja Karyawan
ANALISIS KINERJA BANK UMUM SYARIAH BERDASARKAN ISLAMICITY PERFORMANCE INDEX PADA BANK SYARIAH MANDIRI
Authors: Wijaya Irmawati , Kustyarini Erna , Maulida Putri 
Published: July 2022

Penelitian bertujuan untuk mengetahui kinerja Bank Syariah Mandiri dengan menggunakan metode Islamicity Performance Index. Metode penelitian yang digunakan adalah deskriptif kuantitatif. Data yang diolah adalah data sekunder berupa laporan keuangan Bank Mandiri Syariah Tahun 2015-2019. Islamicity Performace Index yang menggunakan rasio yaitu Profit Sharing Ratio(PSR), Zakat Performance Ratio(ZPR), Equitable Distribution Ratio (EDR), Islamic Investment vs Non-Islamic Investment Ratio dan Islamic Income vs Non-Islamic Income Ratio. Berdasarkan perhitungan dan analisis hasil penelitian bahwa Profit Sharing Ratio, Islamic Income vs Non-Islamic Income Ratio Bank Syariah Mandiri sudah baik, namun untuk Zakat Performance Ratio dan EDR Laba bersih Bank Mandiri Syariah masih rendah. Kata Kunci: perbankan syariah, keuangan syariah, Islamicity Performance Index
PENGARUH LIKUIDITAS SAHAM, KESEMPATAN BERTUMBUH, DAN PROFITABILITAS TERHADAP RETURN SAHAM (Studi Kasus Pada Sub Sektor Perdagangan Besar Yang Tercatat Di Bursa Efek Indonesia Tahun 2014-2018)
Authors: Aditya Wahyu , Wiharno Herma , Nurfatimah Siti Nuke 
Published: July 2022

The purpose of this study is to provide empirical evidence regarding the effect of stock liquidity, investment opportunity set, and profitability on stock returns (Case study on the Large Trade Sub-Sector listed on the Indonesia Stock Exchange 2014-2018). The method used in this research is descriptive and verification methods. The data collection technique is observation not participating. The population is that of the large trade sub-sector companies listed on the Indonesia Stock Exchange in 2014-2018 as many as 36 companies. Samples were taken as many as 30 companies through sampling quotas. The data analysis technique used is panel data regression analysis using Eviews 9 and hypothesis testing is done using the f-test and t-test. Based on the results of the t-test (partial), it shows that stock liquidity has a positive and significant effect on stock returns, investment opportunity set have a positive and insignificant effect on stock returns, profitability has a positive and significant effect on stock returns. Based on the results of the f-test (simultaneous), it shows that stock liquidity, growth opportunities, and profitability simultaneously affect stock returns. Keywords: Stock Liquidity, Investment Opportunity Set, Profitability, Stock Return
Migrantes de larga estancia en Guadalajara. Desafíos democráticos e inclusión
Authors: Gómez Muñiz Magdiel , Díaz Thomé Yániz Luis Rodrigo 
Published: July 2022

En México el tema migratorio es muy complejo, al desarrollarse en él diversos tipos o flujos migratorios como son: la migración de origen, destino y retorno. Según información de la Organización Internacional para la Migraciones (OIM), el corredor migratorio México-Estados Unidos es el más transitado del mundo, al ser Estados Unidos de América el principal destino de la migración mundial actualmente. En este artículo abordaremos la migración en tránsito. La metodología utilizada en la investigación es de corte cuantitativo, por medio de un cuestionario estructurado a migrantes del Área Metropolitana de Guadalajara. Se detecta un nuevo fenómeno: migración de larga estancia en ciudades no fronterizas.
درجة توافر مهارات القرن الحادي والعشرين في كتب الدراسات الاجتماعية للصف الثاني عشر من مرحلة التعليم ما بعد الأساسي بسلطنة عُمان
Authors: العبيداني محمد جمعه محمد , هارون ثريا تشي 
Published: July 2022

هدفت الدراسة إلى الكشف عن مدى توافر مهارات القرن الحادي والعشرين في كتب الدراسات الاجتماعية للصف الثاني عشر من مرحلة التعليم ما بعد الأساسي بسلطنة عُمان، وقد استخدمت هذه الدراسة المنهج الوصفي التحليلي بأتباع أسلوب تحليل المحتوى، وقد تكونت عينتها من كتب الدراسات الاجتماعية للصف الثاني عشر من مرحلة التعليم ما بعد الأساسي، والمقررة على جميع الطلاب في العام الدراسي 2021/2022م، والتي تم اختيارها من مجتمع الدراسة الذي يشمل جميع كتب الدراسات الاجتماعية للتعليم الأساسي بحلقتيه الأولى والثانية من الصف الثالث وحتى العاشر، والتعليم ما بعد الأساسي من الصف الحادي عشر إلى الصف الثاني عشر، وللإجابة على أسئلة الدراسة أعد الباحث بطاقة لتحليل المحتوى تكونت من ثلاث مجالات رئيسة هي: مجال التعلم والإبداع، ومجال الثقافة المعلوماتية والإعلامية والتقنية، ومجال الحياة والمهنة، وقد تفرع منها (11) مهارة رئيسة، و(24) مهارة فرعية، و(62) مؤشرا للأداء، وذلك حسب ما ورد في إطار مؤسسة الشراكة من أجل مهارات القرن الحادي والعشرين، وتم تحكيمها باستخدام أسلوب "دلفاي" في جولتين متتابعتين، وقد تمخض عن هذه الدراسة العديد من النتائج أهمها: وجود تباين في توزيع مهارات القرن الحادي والعشرين في كتب عينة الدراسة، تركز أكثر التكرارات في المجال الأول الخاص بمهارات التعلم والإبداع. وقد أوصت الدراسة بضرورة إدراج مهارات القرن الحادي والعشرين في جميع مناهج الدراسات الاجتماعية، وتوزيعها بشكل متوازن.
تقييم جودة المياه باستخدام الموديل الكندي CWQI –دراسة حالة نهر العاصي في محافظة حماة – سوريا
Authors: الفطّامه عمّار محمود , صبّوح حسام شفيق , جعفر رائد سلمان 
Published: July 2022

الهدف من الدراسة هو معالجة القضايا والمخاطر الصحية المرتبطة نتيجة استهلاك عوامل التلوث العالية الموجودة في حوض مياه نهر العاصي، محافظة حماة، سوريا باستخدام موديل جودة المياه الكندي CWQI, كأداة مناسبة في تصنيف ودراسة تأثير التغيرات المكانية والموسمية المختلفة على أحمال التلوث. في هذا البحث تم دراسة 9 مؤشرات (pH, BOD5, NH4+, CL-, PO4-, Na+, Total Hardness, Turbidity, Conductivity) في 9 مواقع مختلفة من حوض نهر العاصي في محافظة حماة وتطبيق تحليل One-Way ANOCA ومعامل الارتباط بيرسون على جميع المؤشرات. حيث كانت قيمة ρ<0.05 عند تطبيق تحليل ANOVA في جميع المؤشرات وعند تغير المواقع والفصول على مدار السنة. تم استخدام معادلة الموديل CWQI لحساب قيمة المؤشر النهائية للتغيرات المكانية والموسمية المختلفة. كانت جودة المياه في 8 مواقع (مخرج سد الرستن، غور العاصي، جسر الغسالات، جسر الأربع نواعير، جسر الضاهرية، جسر أرزة، جسر خطاب، بحيرة سد محرده) تتراوح بين (33-36) وتصنف على أنها "فقيرة" حسب دلائل تصنيف موديل جودة المياه الكندي، في حين كانت قيمة مؤشر موديل جودة المياه في موقع (جسر الجنان) (57) وتصنف على أنها "هامشية". بالنسبة للتغيرات الموسمية: كانت قيم موديل جودة المياه CWQI تتراوح بين (33-34) وهي تقع ضمن تصنيف المياه "الفقيرة" وفقاً للموديل الكندي في جميع فصول السنة (ربيع، صيف، خريف، شتاء) وبالتالي مياه نهر العاصي في محافظة حماة هي غير صالحة للاستخدام البشري كمياه شرب وذلك عند جميع التصنيفات المستخدمة في هذا البحث.
Effect of Smoking during pregnancy on the Dimension of the Newborn and Anthropometric Indices: a cohort study in Lattakia, Syria
Authors: Maarouf Abeer Adeeb , Mohammad Basel , Alnukkari Mohammad 
Published: July 2022

Objective: To investigate the effect of smoking during pregnancy on the anthropometric measurements of the newborn and the effect of stopping smoking during the first trimester of pregnancy. Patients and methods: Our study was a cohort-analytical study conducted at Tishreen University Hospital in Lattakia-Syria during the period from January 2020 to January 2021. The study included 180 pregnant women with a single live pregnancy who met the inclusion criteria. They were divided into non-smokers, smokers who stopped smoking during the first trimester of pregnancy (group 1), smokers who continued smoking until the end of pregnancy (group 2). After birth. Neonate identified with Small for gestational age and low birth weight. Results: The study was founded that smoking during pregnancy increases the risk of (low birth weight) LBW by 16.3% and the risk of SGA (small for gestational age) by 79%, and smoking was associated with the birth of children with lower anthropometric measurements compared to the children of non-smoking mothers. As for the Ponderal Index >90th, A.OR was 4.9 for group (1) versus 5.8 for group (2) and Head to Length Ratio >90th was 3.4 for group (1) versus 4.6 for group (2), as it was found that increasing the number of cigarettes smoked per day increases the risk of The occurrence of adverse birth outcomes Conclusion: Maternal smoking, regardless of duration of smoking during pregnancy, was associated with neonates abnormal body proportions resulting from greater reductions in body length and head circumference compared to weight, smoking during the first trimester of pregnancy was associated with adverse birth outcomes, but with a lower A.OR than group (2).
Classification Modelling: A Case Study of Breast Cancer Patients of Islamabad
Authors: Abbas Aansa , Zakria Muhammad , Kashif Muhammad 
Published: July 2022

Purpose: The rate of breast cancer in Pakistan is the highest among all other Asian countries and all other types of cancer. The foremost treatment for breast cancer patients of stage 2 and stage 3 is surgery. The main types of surgery in this era are Mastectomy and Breast Conservative surgery. The decision about the type of surgery depends on the demographic and clinical factors. Approach: In this study, the seven characteristics have been considered. A purposive sample of 365 breast cancer patients were collected from the two main hospitals in Islamabad. The foremost objective of this study was to classify each breast cancer patient regarding surgery type based on significant explanatory characteristics. The binary logistics regression and discriminant analysis techniques were used and the significance of each parameter was tested. Findings: The main effects i.e., age, tumor size, Estrogen Receptor, and Progesterone Receptor were found to be significant with some diverse probabilities and all two-factor interactions were found to be non-significant. The sensitivity of logistic regression and discriminant analysis is almost the same i.e., 93.1% and 92.8% respectively whereas the specificity of these two techniques is also almost the same i.e., 70.8% and 71.9% respectively. The overall actual correct classify rate and Apparent error rate of both these techniques are found to be 87.7% and 12.3% respectively. Implications: In brief, it was deducted that the Tumor size stage is the most imperative characteristic among other significant characteristics in discriminating between two types of surgery
Exploring Concepts of the English-Language Tourism Advertising Discourse in Pre-Pandemic and Pandemic Times
Authors: Kolisnichenko Tetiana , Osovska Iryna , Tomniuk Liudmyla 
Published: July 2022

After the Second World War, 2019 definitely became one of the most significant strength tests for humanity that gave a boost to gradual but crucial changes in every person’s mental worldview models, which are particular deeply established constructs of reality. There is no sphere of activity that has not been affected by the coronavirus pandemic (COVID-19). Tourism became one of those areas most severely affected by the crisis, caused by pandemic conditions and quarantine measures. Consequently, they had to adjust to the new reality of life in circumstances of numerous human rights and freedom restrictions. This fact stipulates the topicality of the given comparative research. Based on the anthropocentric approach, the authors suggest the research methodology that lies in a complex approach to the discourse analysis as a platform for interrelations between the cognitive worldviews of addresser and addressee. Having identified the concepts-autochthons of the modern English-language tourism advertising discourse and determined their regular correlations, the cognitive map of the modern English-language tourism advertising discourse was designed. Having applied the comparative analysis of the cognitive maps of the traditional and modern English-language tourism advertising discourse, the authors determined the main suppositions of the English-speaking consumer of tourism services during pre-pandemic and pandemic periods. Thus, the traditional view of the English-speaking consumer of tourism services is the perception of tourism as the phenomenon related to unhindered, comfortable traveling and family holidays with gastronomic delight, new acquaintances and positive emotions. However, during the pandemic period, for English-speaking tourism services, consumer tourism became necessary for a change of surroundings, like a sip of fresh air that is available only by following quarantine rules and only in those countries open for tourists. Safety and sanitizing become the most critical factors in choosing a tourist location.
Common Errors in English Aphasic Discourse
Authors: Kotys Olena , Bondar Tetiana , Servatovych Viktoria 
Published: July 2022

The article generalizes the results of research directed onto singling out the common errors in speech of aphasic patients. Aphasia is characterized by partial or complete loss of speech and is caused by damage in the language areas (Broca’s and Wernicke’s areas). A lesion in the middle part of the patient’s left frontal lobe results in Broca’s aphasia and the damage to the left posterior superior temporal gyrus is referred to as Wernicke’s aphasia. The major causes of aphasia are strokes, cortical vein thrombosis, traumas of skull and brain, brain infections, tumors, etc. The research is based on the language-in-use descriptive approach to discourse analysis and presents an investigation of 40 documentary video recordings of aphasic patients’ speech (free narration and dialogues); the overall duration of the recordings is 180 minutes. The inclusion criterion was aphasia of any type in adulthood. All the patients are English-speaking people (English being their native language) recovering from aphasia. The analysis was done according to the following criteria: intelligibility, coherence, cohesion, grammatical structure of utterances, prosody and intonation, thus combining formalist (or structuralist) and functionalist research paradigms. The research has shown that the most common errors that aphasic patients make when speaking are as follows: syntactic errors, articulatory errors, lexical misuse and slow speech rate. Syntactic and articulatory errors prevail (55% and 50% of all the studied cases respectively), whereas 37.5% of the speakers demonstrated slow speech rate. The speech of 75% of people with aphasia is incoherent. The patients’ verbal performance is marked with extensive use of pronouns and repetition of words and phrases.
A Category With Multiple Centers: The Case of the Ukrainian Verbal Prefix Za-
Authors: Starko Vasyl 
Published: July 2022

The present study aims to reconstruct the structure of the Ukrainian verbal prefix za- as a category. Cognitive modeling and the network approach are used to this end, similarly to other works within the Cognitive Linguistics paradigm (Janda 1985, 1986), (Sokolova & Endresen, 2017), (Tabakowska, 2003). The modeling phase is preceded by an analysis of a large sample of Ukrainian za- verbs, which are grouped into semantic blocks based on shared semantic content. These blocks are then mapped onto a network of conceptual schemas, which includes such prominent centers as CURVE and APPEAR. The latter and several other nodes are shown to be modifications of CURVE with the links between them constituting family resemblances (Wittgenstein, 2009). The conceptual schema APPEAR is actively used by native speakers to coin new inchoative za- verbs in Ukrainian and several Slavic languages, which means that conscious (Type 2) categorization (Starko, 2014) is employed. This and other considerations suggest that APPEAR is a psychologically real conceptual entity in its own right. Thus, an argument is made in favor of a bifocal, rather than unicentric, topology of the za- network, which is contrary to the popular assumption about the existence of a single central element (prototype) from which all other network nodes are derived in what is called “radial structure” or “radical category” (Lakoff, 1987). The a priori assumption in the study of categories should be that they may be unicentric or pluricentric.
Energia solar fotovoltaica: estudo da diversificação da matriz energética brasileira com a inserção de usinas fotovoltaicas na superfície das represas das hidrelétricas
Authors: Silva Angélica da , Lima Marcelo Felisberto de , Coelho Fernando Pinto , Santos Agnaldo José dos 
Published: July 2022

Este artigo mostra a viabilidade da implementação de usinas solares flutuantes no Brasil. A ampliação das usinas já existentes nas superfícies dos lagos das hidrelétricas pode ser utilizada para geração de mais energia fotovoltaica. O aspecto metodológico enfatiza a obtenção de dados da irradiação solar, envolvendo a geração de energia por sistemas fotovoltaicos e de hidrelétricas, o potencial solar do Brasil para implantação de sistemas flutuantes. Uma análisenumérica da potência de usinas solares sobre as represas das usinas hidrelétricas de Sobradinho e de Tucuruí foi realizada, com isso é visto que a energia gerada supriria 91,21% da potência nacional que é de 180 GW. A aplicação desses resultados sugere a diversificação da matriz energética brasileira. Palavras-chave: Energia Solar. Usinas Flutuantes. Usinas Hidrelétricas. Rio São Francisco.

Solar photovoltaic energy: study of diversification of the brazilian energy matrix with insert of photovoltaic plants on the lakes surfaces of hydrelectric reservoirs
Abstract
This article shows the viability of the floating solar plants implatation in Brazil. The enlargement of the existing plants on the hydrelectric lakes surfaces can be utilized to generate more photovoltaic energy. The methodological aspect emphasizes the obtation of solar irradiation data, to involve the energy generation by photovoltaic system, hydrelectric plants and Brazil’s solar potential to implantation of floating plant system. A numerical analysis of power solar plants above reservoirs of the hydrelectric plant of Sobradinho and Tucuruí was realise, with this the energy generated would supply 91,21% of national power energy. The application of this results suggest the diversification of the Brazilian energy matrix.
Keywords: Solar Energy. Floating Plants. Hydrelectric Plants. São Francisco River.