bluuebunny/crossref_metadata_2025_split huggingface dataset:
Bean Counter or Business Adviser? An Exploratory Study of Changing Times for the Accounting Practitioner in Ireland
Authors: Doran Mary 
Published: March 2022

The role of the accountant in practice has evolved over time in response to the client’s need to comply with the regulatory and legislative process. The repetitive nature of compliance work (being the submission of annual tax returns, filing of company financial statements and completion of annual audit, where applicable) has resulted in a steady stream of income for practitioners and, in most cases, the development of a solid client base. However, the current competitive environment for the client and his/her accountant has prompted many of the professional accounting bodies to encourage their members to provide a broader range of advisory services to clients rather than concentrating on the traditional, but less profitable, compliance services. This paper reports the findings of exploratory research undertaken in 2003 to identify the accounting and advisory needs of a sample of small and medium sized enterprises (SMEs) in Ireland. The findings from this study support those of Marriott and Marriott (2000) and Kirby, Najak and Greene (1998) in that a number of respondents indicated that they would be willing to avail of non-compliance services from their accountnnt, if they were offered. Some respondents, however, questioned the ability of their current accountant to provide these services. These findings suggest that further research is required to establish the extent to which a market exists for the provision of non-compliance services to SMEs in Ireland and whether the accountant in practice is equipped with the skills to provide these services.
Pengaruh Faktor-faktor Yang Terjadi Pada Kerja Lembur Terhadap Kualitas Pekerjaan
Authors: Batara Joice , Latupeirissa Josefine Ernestine , Meti  
Published: March 2022

A construction project is a series of interrelated activities to achieve certain goals within a certain time, cost and quality limit. The purpose of this study is to analyze the factors that occur in overtime work and affect the quality of work on casting beams and plates on the second floor of the Trans Studio Makassar New Developmentproject. There are main factors that occur in overtime and affect the quality of work that can be concluded, namely: Factors of strict supervision at work, Factors of lack of labor expertise, Factors of worker inefficiencies due to too much work to be completed, Factors of lack of workers' rest time, Lighting factors when doing overtime work at night and Factors The existence of job guarantees can increase the morale of workers.
Penguatan dan Pemberdayaan Ekonomi Masyarakat Wamena Melalui Usaha Pembuatan Cake Berbahan Dasar Ubi Ungu di Masa Pandemi Covid-19
Authors: Mahanani Anti Uni , Tuwo Meiky 
Published: March 2022

Pengolahan bahan lokal menjadi salah satu usaha dapat dipakai dalam meningkatkan pemberdayaan ekonomi masyarakat didalam era Covid-19. Penggunaan bahan lokal seperti ubi jalar ungu dapat menjadi solusi dalam mengurangi ketergantungan dengan bahan impor. Kegiatan pengabdian ini bertujuan untuk menumbuhkan minat dan semangat berwirausaha di kondisi pandemi Covid-19 serta meningkatkan ketrampilan masyarakat. Disamping itu, kegiatan ini mempunyai tujuan memperkenalkan dan memberikan pengetahuan tambahan kepada masyarakat di Wamena khususnya di Kampung Kama tentang pengolahan ubi jalar ungu menjadi produk olahan cake sehingga dapat meningkatkan nilai ekonomis ubi jalar ungu. Keberhasilan dari kegiatan ini terlihat dari aktivitas dan antusias masyarakat dalam kegiatan penyuluhan ini disamping juga dari beberapa pertanyaan yang dilontarkan oleh peserta kegiatan
Aplikasi Presensi Pegawai menggunakan Sensor RFID MFRC522 dan Fingerprint FPM10A berbasis Arduino
Authors: Wisesa Angga , Andani Sundari Retno , Solikhun  , Parlina Iin , Siregar Zulia Almaida 
Published: March 2022

Presensi merupakan salah satu sistem yang digunakan untuk melatih kedisiplinan yang biasa digunakan oleh instansi bersifat formal. Banyak metode yang dapat diterapkan mulai dari cara manual dan sampai penggunaan alat elektronik. Pada analisa penelitian ini dilakukan observasi sistem presensi pada pegawai kantor pangulu sitalasari yang masih menggunakan cara manual. Dengan banyaknya kelemahan dari sisi pengawasan maka diusulkanlah penelitian ini untuk membuat sebuah alat berbasis arduino dalam melakukan presensi pegawai menggunakan sensor RFID RC522 serta sensor FPM10A. Pegawai yang melakukan scan kartu RFID atau Name Tag serta scan sidik jari pada sensor akan secara otomatis tersimpan di Microsoft Excel sebagai database. RFID RC522 membaca scan kartu dan yang terdapat sebuah chip di dalamnya serta penggunaan sensor FPM10A untuk membaca scan sidik jari pegawai. Prinsip kerja adalah pegawai meletakkan kartu RFID atau Name Tag di atas sensor RFID RC522 atau melakukan scan sidik jari pada sensor FPM10A kemudian dari alat ini nama, jam hadir, dan jam keluar pegawai akan secara otomatis terdeteksi di Microsoft Excel.
Implementasi “Reward Asyik” untuk Meningkatkan Motivasi Belajar Anak Kelompok B di TK Yapis II Baiturrahman
Authors: Arianty Arianty , Watini Sri 
Published: March 2022

Motivasi belajar dalam bentuk penghargaan mempunyai peranan yang penting dalam menumbuhkan gairah, merasa senang dan semangat untuk belajar. Anak yang memiliki motivasi kuat akan mempunyai banyak energi untuk melakukan kegiatan belajar sebaliknya anak yang memiliki intelegensia cukup tinggi bisa gagal karena kurangnya motivasi. Penelitian ini bertujuan untuk meningkatkan motivasi belajar anak melalui metode “Reward Asyik”. Metode “Reward Asyik” merupakan inovasi pembelajaran model baru, yang dikembangkan oleh Watini yang telah mendapat hak patent karya cipta dari Kementrian Hukum dan Hak Asasi Manusia Republik Indonesia. Dalam “Reward Asyik” diharapkan mampu memberikan motivasi atau semangat dalam belajar anak berupa kata-kata “Aku Bisa, Aku Hebat, Aku Berhasil. Yess !!. Pemberian “Reward Asyik” digunakan peneliti pada Kelompok B usia di 5-6 Tahun dengan jumlah peserta didik 25 anak. “Reward Asyik” digunakan setelah anak selesai mengerjakan tugas dengan terlebih dahulu guru mengatakan “katakan” kemudian anak didik menyahut sambil menunjuk ke dirinya “Aku Hebat, Aku Bisa, Aku Berhasil, Yes!!. Dari pengamatan peneliti disimpulkan ternyata pemberian “Reward Asyik” sangat membuat anak senang dan bersemangat.
ANALISIS PENGELOLA KEUANGAN DALAM RENCANA PERJALANAN DINAS BIDANG PENDIDIKAN AGAMA DAN KEAGAMAAN ISLAM (PAKIS) DI KANTOR KEMENTERIAN AGAMA SUMATERA UTARA
Authors: Isnaini Fitria , Qarni Waizul 
Published: March 2022

Kantor Wilayah Kementerian Agama Provinsi Sumatera Utara merupakan suatu badan organisasi yang mewakili daerah Provinsi Sumatera Utara yang berdiri Pada Tahun 1946. Penelitian ini dilakukan untuk mengetahui bagaimana proses pengelolaan keuangan dan pengelolaan perencanaan dalam bidang Pendidikan Agama di kantor wilayah kementerian agama Sumatera Utara. Metode kualitatif adalah metode yang digunakan dalam penelitian ini dan sumber data diambil daru dari data primer dan skunder. Data diperoleh melalui wawancara dan dokmentasi serta data beberapa tahun yang masih ada. Data yang di peroleh secara langsung adalah laporan keuangan tahun 2020 sampai tahun 2021. Hasil penelitian menunjukkan bahwa setiap tahun rencana perjalanan dinas yang telah di susun dan di buat agar terlaksana dengan baik dengan menunjukkan lampiran suart tugas yang telah di buat sesuai dengan target masing masing lembaga pada tahun 2020 berjumlah 330.000.000 dan tahun 2021 berjumlah 356.000.000, ini menunjukkan bahwa ada peningkatan yang terjadi di setaip tahunnya.
Project Merlin and Regulatory Threat over the UKs Banks
Authors: Rodríguez Pablo Iglesias 
Published: March 2022

Project Merlin - the agreement between the UK Government and some major banks - has started the move towards the reform of important banking issues in the UK. One of the reasons for opting for a non-binding agreement instead of hard law is the assumption that the banks may perceive high probabilities of regulation if they do not comply with the provisions of the agreement and, hence, they will have an incentive to comply with it. However, a regulatory threat would require two elements to be credible and to influence the behaviour of the banks as regards compliance with the agreement. The first required element is a real commitment and clarity by the regulator, in this case the UK Government, in relation to regulatory targets. This article outlines the agreement, then questions whether it succeeds in properly providing clear rules by setting very general principles and by granting banks discretion in the interpretation of compliance. The second condition is that the costs associated with the imposition of regulation - for the banks - are lower than the benefits related to being incorporated in the UK. The article considers the possible reaction of the banks to excessive pressure. The author finally looks at whether legislative initiative or regulation would be a likely future response by the UK Government should the banks not comply with the agreement.
The Legal Procedures for Authenticating Electronic Commerce Contracts in the Light of the Jordanian Electronic Transaction Law: A Comparative Study
Authors: Al-Dalalah Samir 
Published: March 2022

E-commerce contracts have recently become one of the means in terms of following the new developments in the commercial acts through the electronic means. This led to the necessity to look at the legal means that could achieve practising such commercial acts without any obstacles. Consequently, many different countries have taken into consideration this issue and passed legislation for organizing transactions in the digital environment. Since the documentation in e-contracts in the internet environment is not less important than the documentation in the traditional environment, the core aim of this article is to examine the legal solutions that have been used within comparative legislations, including Jordanian law, in order to assess the legislative efforts that protect such transactions.
Business and Human Rights and the Anthropomorphic Errors
Authors: Soto-Miranda Diego F. 
Published: March 2022

A jurisprudence-based analysis of the judiciary's seemingly mistaken anthropomorphizing of commercial entities through self-misconceived perceptions of their statutory obligations under ss 2 and 3 HRA 1998 which might in fact be a clever mechanically convenient subterfuge, designed to both: (a) appease and appear to conform to the 'elective dictatorship' of their parliamentary masters; and, (b) implement their personal prejudgment of what the individual judge 'in good conscience', perceives as being the best interest outcome for the social majority. Irrespective of the reader's philosophical perspective, a more transparent alternative is offered, safeguarding the fundamentally important principle of justice through certainty. This first part of a two-part article examined all the human rights cases reported in Lloyd's Law Reports and the (commercial) All England Law Reports from October 2000 to December 2010 and analyzes them. This second part of the article contains the author's conclusions.
On the CPRs Tridentian Fig Leaf and the Commercial Courts Judicial Veil  Part II
Authors: Soto-Miranda Diego F. 
Published: March 2022

In the first section of this two-part article the author expressed the opinion that the domestic (English) judicial system fails to acknowledge the Strasbourg Court’s accepted opinion that, the right ‘ . . . to a fair [ . . ..] hearing . . .’, as per the right of access to Court, should be differentiated as between: (i) ‘physical’; and (ii) ‘remedial’; access to the court. This second section will deal with two cases illustrating the points the author makes regarding access to the court. The first arises from a Spanish domicile (instructing on DPA terms), abattoir hygiene consultant’s claims for: (a) breach of his former English company’s articles of association; and (b) fraudulent misrepresentation, by his then English domiciled business partner. The second arises from a Paraguayan domiciled, international businessman’s claims for breach of a: (c) multi-jurisdictional crossborder credit transfer agreement; and (d) company director’s personal guarantee, secured on two real property mortgages (in Brazil), as well as other UK-based assets.
Good Faith: English Hostility, Unworkable Obligations for Commerce, or a Healthy Development? What to Expect in Canada?
Authors: Fomcenco Alex 
Published: March 2022

On 30 October 2016, a significant new landmark in international trade was reached by the signing of the Comprehensive Economic and Trade Agreement, the CETA, between the European Union, the EU, and Canada. In an over 1,000 pages long document, the parties outline details on how to ‘strengthen their close economic relationship, … create an expanded and secure market for their goods and services through the reduction or elimination of barriers to trade and investment, [and] establish clear, transparent, predictable and mutually advantageous rules to govern their trade and investment’. In accordance to the Joint Interpretative Instrument on the CETA the agreement ‘embodies the shared commitment of Canada and the European Union and its Member States to free and fair trade’ and ‘creates new opportunities for trade and investment for Europeans and Canadians’. In respect to small- and medium-size enterprises, ‘for whom trying to meet the cost requirements of customers is a constant challenge’ the document specifically states that the CETA will allow ‘virtually all manufactured goods to be exported duty-free’. Notwithstanding the severe opposition that signing of this agreement has met on both sides of the Atlantic, the initiative is also met with positive tones. Although it is too early to say, as to what extend the CETA will contribute to the expansion of trade between the signing parties, it is expected that far more contracts will be signed and agreements entered into between businesses incorporated in Canada and the EU, respectively. Businesses in the civil law continental Europe are used to the concept of good faith in negotiations and subsequent performance of their contractual obligations. Businesses in the common law jurisdictions, however, have a quite different view to that regard. Canada has inherited its contract law principles from the United Kingdom. On the question of good faith, however, it seems like the jurisdiction is departing – albeit cautiously – and moving away from the traditional English hostility towards good faith in contractual obligations, thus, creating its path and a unique conception of it. This article will attempt to elucidate some important aspects of the current developments in connection to good faith in Canada. Hopefully, the article will provide some guidance in how to understand good faith and what to expect in a Canadian business and legal environment to avoid misunderstandings and unpleasant consequences that potentially could arise from that.
Illegality of Contracts: A Critical Analysis of Agreements in Breach of Articles 101 and 102 of the Treaty on the Functioning of the European Union
Authors: Ekwenze S.A.M , Nwafor Ndubuisi , Nwafor Morning-Glory 
Published: March 2022

SUMMARY This research paper is the result of an effort to critically evaluate the position of the European Union competition law on the legality of an agreement which contravenes Articles 101 and 102 of the Treaty for the Functioning of the European Union (TFEU). It is within the ambit of this article to analyse the elements of the provisions of Articles 101 and 102 of the TFEU and also to inquire whether agreements in breach of these provisions MUST, in accordance with Article 101(2) of the TFEU, be pronounced void and if not, whether there is other ancillary legal relief that can apply on the face of such infringing agreements. In this research paper, the litmus test of illegality is viewed from the common law perspective, though a more uniform outlook and balance will be achieved by drawing arguments and conclusions from European Union case law and legal literature.
Institutional Framework for Public-Private Partnerships in Nigeria: Is It a Case of Too Many Cooks for One Pot of Broth?
Authors: Arimoro Augustine Edobor 
Published: March 2022

SUMMARY Public-Private Partnerships (PPPs) are long-term contracts between the government and the private sector with the aim of delivering cost-effective, efficient and well maintained infrastructure facilities. The PPP arrangement makes room for the private sector to tap into private capital and expertise to drive economic growth and development. This is largely due to the huge infrastructure deficit that has been the bane of both developed and developing and emerging economies in contemporary times. The regulation of the PPP is to ensure that there is a balance between the goals of the public sector and the private sector partners to a PPP transaction. Regulation is the tool for monitoring the market place, ensuring protection for the private investor and ensuring that the project meets with public policy, including environmental protection. The article argues that the regulation of PPPs in Nigeria should be made less complex to achieve the above objectives.
Timis v. Osipov: Personal Liability? Decision Makers and Advances in Whistleblowing
Authors: Jefferson Michael , Ferris Katy , Marson James 
Published: March 2022

Much has been written recently about employment status including bogus self-employment, atypical workers, zero hours contracts and about vicarious liability in the law of torts and employment law. The case under discussion does not deal with these issues but with related interesting issues involving categorization of working people into employees and workers so as to determine the remedy for whistleblowing under statute and with whether liability in that area of law can be both direct and vicarious. To understand the case one needs to appreciate that the law of unfair dismissal as set out in the Employment Rights Act 1996 applies only to ‘employees’ and therefore both those classified as ‘workers’ and as independent contractors do not; however, workers, though not independent contractors dismissed solely or principally for one of the reasons which would be potentially unfair (prima facie invalid) may have a different remedy when the claim is one of whistleblowing. In relation to vicarious liability under the relevant statute, the Employment Rights Act 1996, there was on the facts of the case to be discussed no doubt that the employers were vicariously liable, but could they also be directly liable? The authority below demonstrates that because of the scheme of the Act both that a worker dismissed for whistleblowing has a remedy not for unfair dismissal because he is not an employee but for ‘detriment’, the detriment being put through a disciplinary process. This preserves the law since 1 January 1972 that remedies for unfair dismissal are granted only to those classed as employees. In respect of vicarious liability, as this commentary shows, both direct and vicarious liability are available against employers in a whistleblowing case. The consequences of these decisions are noted at the end.
Personal liability, whistleblowing, unfair dismissal, compensation, termination.
Leveraged Buy-Outs: Developing a Conducive Framework for Domestic Leveraged Buy-Outs in India: Lessons from the UK and South Africa
Authors: Mandal Rudresh , Aiyanna Siddharth 
Published: March 2022

This article argues that the rigidity of the rule on ‘financial assistance’ in India must be relaxed to foster leveraged buy-outs. Section 2 traces the development of the provisions of the Indian Companies Act, 2013 concerning ‘financial assistance’, locating its roots in the House of Lords’ decision in Trevor v. Whitworth, and subsequently the UK’s Greene Committee Report. Section 3 analyses the dilution of the capital maintenance rule, a pillar of Trevor v. Whitworth by the UK in her Companies Act, 1981 and 1985, and by South Africa in her Companies Act, 2008. Based on the findings in section 3, that stakeholder interests can be preserved without prohibiting ‘financial assistance’, this section hopes for its transplantation into the Indian legal framework.
leveraged buy-outs, financial assistance, articles of association, lenders, Trevor v. Whitworth.
Regulating Advisory Boards for Australian SMEs in the Global Supply Chain
Authors: Rahim Mia Mahmudur 
Published: March 2022

The context of this article, in general, is small and mediumsized enterprises (SMEs’) governance and regulation in Australia and, in particular, their need for the inclusion of advisory boards to meet the lack of their knowledge-based skills. It presents the core of the meta-regulation approach and proposes how such an approach can incorporate advisory boards into SMEs without altering much of their governance framework.
SMEs, corporate governance, regulation in Australia, advisory boards, governance framework
Digital Antitrust: The Google (Android) Decisions in Russia, Turkey and India
Authors: Malinauskaite Jurgita , Erdem Fatih Bugra 
Published: March 2022

Digital markets and new business models in multi-sided markets with certain market peculiarities (i.e., network, scale, lock-in effects) have challenged the traditional competition tools. National competition authorities (NCAs), especially younger authorities, across the globe have struggled with the investigations of anticompetitive practices in those markets. Specifically, the paper will use Google (Android) as a case study to explore the approaches taken by three competition authorities, based in Russia, Turkey and India, leading to the prohibition decisions of their national competition laws. Discussions centred on the nationalGoogle Android decisions will be placed in a broader context underpinned by recent ongoing developments of competition laws in Russia, Turkey and India.
The Google Android case, digital markets, Turkish competition law, Russian competition law, Indian competition law
Beneficial Ownership and Corporate Governance in Ghana
Authors: Amarh Gertrude Amorkor 
Published: March 2022

One of Ghana’s most recent innovations in corporate law is the introduction of a statutory beneficial ownership disclosure regime. This article explores the contribution of the regime to corporate governance in Ghana. The article examines whether the disclosure regime would in any way enhance the relationship among the various stakeholders in both listed and private companies. It is argued that while the newly introduced statutory disclosure regime is likely to contribute towards promoting good corporate governance of companies in Ghana, that alone may be insufficient to protect the interests of a company’s stakeholders in the absence of other safeguards.
Ghana, beneficial ownership disclosure, corporate governance, Act 992, Act 920, financial and economic crimes, central register, anti-money laundering, abuse of the corporate form
Taxation of Cross-Border Dividends in the European Union from Past to Future
Authors: Tenore Mario 
Published: March 2022

The article aims at achieving consistency in the case law of the European Court of Justice (ECJ) on the taxation of dividends from the perspective of the Home State and that of the Host State. Based on the assumption that EU Member States are obliged to ensure the neutrality with regard to inbound dividends and outbound dividends, the author demonstrates that schedular tax systems are nowadays the ones that comply with EU Law while keeping its effective exercise of national taxing rights upon dividends.
The article also deals with the application of the pan-European approach (also known as ‘overall approach’), which, in the author’s view, is by far the most controversial current issue in relation to the taxation of dividends. The ECJ in Commission v. Italy correctly limited the application of the pan-European approach though without entirely removing the uncertainties that derive from its application to the taxation of cross-border dividends.