bluuebunny/crossref_metadata_2025_split huggingface dataset:
“DETERMINANTS OF AUDIT DELAY IN INDONESIA COMPANIES: EMPIRICAL EVIDENCE”
Authors: Puri Rahayu Luki Retno 
Published: February 2022

<p align="center"><strong><em>Abstract</em></strong></p><p><em>The purpose of this research is to examine the impact of firm size, DER, auditor opinion, anda public accounting firm sizetoward audit delay in sanctions-hit Indonesia Stock Exchange in 2013.The population of the study is a company that sanctioned the Indonesia Stock Exchange in 2013 and listed on the Indonesian Stock Exchange in the period 2012-2015.These samples wereselected by using Purposive sampling method with the total sample of 16 companies. The data analysis uses multiple regressions. The results showed that the firm size, DER, auditor opinion, and a public accounting firm sizenot affect audit delay. Partial testing, showing the firm size, DER, auditor opinion, and a public accounting firm sizenot affect audit delay.</em><em></em></p><p><strong><em>Keywords: </em></strong><em>audit delay, firm size, DER, auditor opinion, and a public accounting firm size.</em><em></em></p><p align="center"> </p>
Analisis Laju Pertumbuhan Dan Efektifitas Penerimaan Retrisubi Pengujian Kendaraan Bermotor Pada Dinas Perhubungan Kabupaten Malang
Authors: Amaliyah Angguliyah Rizqi 
Published: February 2022

<p><em>Implementation of this research aims to analyze the rate of growth and effectiveness of the acceptance</em><em> of the test retribution of motor vehicles (PKB) at the District Transportation Service Malang in 2015 to 2019. In this study techniques in collecting data IE primary data and secondary data. Based on the results of documentation, interviews and observations on the Transportation Service Department of Motor vehicle testing</em><em>. Based on the results of research that has been done shows the level of growth of motor vehicle testing in Malang district from 2015 to 2019 with an average of 6.83% (positive category). Percentage rate of growth in the matrix of potential retribution of motorised vehicle test is included in the prime category so that it becomes the mainstay sector for Malang Regency government. As well as belonging to the developing category because of its potential contribution to increased growth rate (positive). Calculation results at the level of effectiveness during the year 2015 to 2019 shows an average of 102.19%. Percentage level of effectiveness demonstrated the performance of the district government of Malang in the Department of Transportation in receipt of the test retribution of motor vehicles, including the category is very effective on every duty and capable of management and managing the acceptance of the test retribution of motor vehicles.</em></p><p><em></em><strong><em>Keywords;</em></strong><em> Growth Rate; Effectiveness; Motorized Vehicle Testing Levies</em></p><p> </p>
Pengaruh Pajak Kendaraan Bermotor Dan Bea Balik Nama Kendaraan Bermotor Terhadap Pendapatan Asli Daerah Dengan Pajak Bahan Bakar Kendaraan Bermotor Sebagai Pemoderasi
Authors: Ferdiansyah Ferdiansyah 
Published: February 2022

<pre>The existence of motorized vehicles has become a very vital part of the community. So that it affects the increase in revenue from Motorized Vehicle Tax, Motorized Vehicle Transfer Fee Duties, Motorized Vehicle Fuel Taxes and Local Original Revenues. This study aims to determine the relationship of contribution of Motorized Vehicle Tax, Motorized Vehicle Transfer Fee Duty, Motorized Vehicle Fuel Tax to the Revenue of West Java Province. This type of research is associative with quantitative methods using the method of multiple linear regression analysis. From the results of the study showed that the Regional Tax consisting of Motorized Vehicle Tax, Motorized Vehicle Transfer Fee Duty and Motorized Vehicle Fuel Tax partially had a positive and significant effect on the Local Revenue. With Motor Vehicle Fuel Tax as a moderating variable simultaneously obtained positive and significant results, which means that it strengthens the influence between Motor Vehicle Tax and Motor Vehicle Title Transfer Fees on Original Income in West Java Province</pre><p><strong><em>Keywords; </em></strong><em>Regional Taxes; Motorized Vehicle Tax; Motorized Vehicle Transfer Fee Fees; Motorized Vehicle Fuel Taxes; Local Revenue</em></p>
Menjaga Keberlangsungan Umkm Pada Masa Wabah Covid-19
Authors: Ubaidillah Moh. 
Published: February 2022

<p><em>This study aims to determine and obtain empirical evidence about the effect of governance and human resources on the sustainability of UMKM during the Covid-19 outbreak. Sampling in this study used a purposive sampling method which resulted in a sample of 100 UMKM actors in Magetan district. The method of data analysis in this research is using Structural Equation Modeling (SEM) analysis with Partial Least Squares (PLS). The results showed that governance had a positive effect on the sustainability of UMKM during the Covid-19 outbreak. Furthermore, human resources have a positive effect on the sustainability of UMKM during the Covid-19 outbreak.</em></p><p><strong><em>Keywords;</em></strong><em> UMKM Sustainability; Governance; Human Resources</em></p>
Persepsi Pelaku Bisnis UMKM Terhadap Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah Pada UMKM Industri Konveksi Desa Botoran, Tulungagung
Authors: Ardhiani Mutiara Rachma 
Published: February 2022

<div class="WordSection1"><p align="center"><em>This study aims to determine and analyze the perceptions of SMEs business actors in the convection industry in Botoran Village, Tulungagung on SAK EMKM. Documentation, observation, and interview techniques were used to collect data. Furthermore, interactive models of analysis are used to analyze the data. The results of the study found that the SMEs in the convection industry in Botoran Village, Tulungagung had not entirely implemented SAK EMKM so that the resulting financial reports were still not fair and not comparative.</em></p><div class="WordSection1"><p align="center"> </p></div></div>
Peningkatan Keterampilan Menulis Pantun Anak Melalui Pendekatan Kontekstual dan Media Kartu Pantun Pada Kelas V SDN Paron 2 Ngawi
Authors: Nurhayati Sri , Cahyono Bambang Eko Hari , Irawati Lulus 
Published: February 2022

<div><p>Penelitian ini bertujuan untuk memperoleh deskripsi yang jelas tentang peningkatan ketrampilan menulis pantun siswa, peningkatan aktivitas siswa dan peningkatan ketrampilan guru dalam pembelajaran menulis pantun melalui pendekatan konstektual dan media kartu pantun pada siswa kelas V SDN Paron 2 Ngawi. Metode penelitian yang digunakan adalah Penelitian Tindakan Kelas (PTK). Sumber data yang digunakan adalah informan, peristiwa dan dokumen. Informan dalam penelitian ini adalah kepala sekolah, guru kelas, dan siswa kelas V.Dokumen dalam penelitian ini adalah RPP, silabus dan daftar nilai. Tehnik pengumpulan data penelitian ini menggunakan tes dan non tes. Non tes menggunakan wawancara, observasi, catatan lapangan dan dokumentasi. Hasil belajar menulis pantun yang diperoleh siswa, dapat diketahui bahwa rata-rata skor klasikal pada tes awal 53,13, pada sikus I naik menjadi, sedangkan pada siklus II mencapai 83,3. Sedangkan siswa belajar tuntas pada pra siklus hanya mencapai 25%, terjadi peningkatan pada siklus I yaitu naik menjadi 58 %, dan terjadi peningkatan lagi pada siklus II sebesar 91,7 %. Terjadi peningkatan antara pra siklus dengan siklus II sebesar 66,67 %. Dengan demikian penggunaan pendekatan kontekstual dan media kartu pantun dapat meningkatkan ketrampilan menulis pantun pada siswa kelas V SDN Paron 2 tahun ajaran 2021/2021.</p></div>
ABOUT ILLEGAL INACTION OF PUBLIC LEGAL FORMATION IN THE SPHERE OF THINGS AND OTHER RELATED LEGAL RELATIONS
Authors: Барткова Ольга Георгиевна 
Published: February 2022

Исследуется неправомерное бездействие как одна из форм поведения публично-правового образования, которое может повлечь за собой правовые последствия различной отраслевой принадлежности, включая и гражданско-правовые. Автор акцентирует внимание на последствиях негативного характера такого поведения, прежде всего, в сфере вещных отношений. Указаны наиболее типичные вредоносные последствия. Обосновывается, что такие последствия могут складываться как в сфере имущественных прав иных участников гражданского оборота (частных лиц), так и конкретного публично-правового образования. Неправомерное бездействие рассматривается как результат неосуществления (неисполнения) публично-правовым образованием (его соответствующими органами) государственных и муниципальных функций. Негативное значение бездействия публично-правового образования в сфере вещных отношений влияет также на механизм реализации субъективных гражданских прав, создавая препятствия в их осуществлении и, как правило, ведет к причинению вреда, что подтверждается примерами из судебной практики.
The article examines unlawful inaction as one of the forms of behavior of public law formation, which can entail legal consequences of various industries, including civil law. The author focuses on the consequences of the negative nature of such behavior, primarily in the sphere of material relations. The most typical harmful consequences are indicated. It is substantiated that such consequences can develop both in the sphere of property rights of other participants in civil turnover (individuals), and in a specific public law entity. Unlawful inaction is considered as a result of non-fulfillment (non-fulfillment) by a public-law entity (its respective bodies) of state and municipal functions. The negative significance of the inaction of public law formation in the sphere of real relations also affects the mechanism for the implementation of subjective civil rights, creating obstacles in their implementation and, as a rule, leads to harm, which is confirmed by examples from judicial practice.
FEATURES OF THE ORGANIZATION OF LOCAL SELF-GOVERNMENT IN THE USA AND GERMANY: RECEPTION OPPORTUNITIES
Authors: Латыпова Наталия Сергеевна 
Published: February 2022

Автор рассматривает германскую и американскую модели организации местного самоуправления, раскрывая особенности каждой из них. Предметом анализа стало правовое регулирование и порядок организации местного самоуправления в США и Германии, место муниципалитетов в системе органов государственной власти указанных стран, а также возможность заимствования отдельных их элементов в отечественной правовой системе. В ходе работы выявлены достоинства и недостатки организации местного самоуправления в США и Германии, определены магистральные векторы развития муниципалитетов России.
The author examines the German and American models of organizing local self-government, revealing the features of each of them. The subject of the analysis was the legal regulation and procedure for organizing local self-government in the United States and Germany, the place of municipalities in the system of government bodies of these countries, as well as the possibility of borrowing their individual elements in In the course of the work, the advantages and disadvantages of organizing local self-government in the United States and Germany were identified, and the main vectors of development of Russian municipalities were identified.
VOLUNTARY REFUSAL AS AN INSTITUTE FOR THE EXCLUSION OF CRIMINAL LIABILITY IN THE GENERAL AND SPECIAL PARTS OF THE CRIMINAL CODE OF THE RUSSIAN FEDERATION
Authors: Синяева Мария Ивановна , Левченко Алина Игоревна 
Published: February 2022

Объектом настоящего исследования выступают нормы уголовного законодательства в сфере определения значения добровольного отказа от исполнения преступного деяния. Внимание акцентировано на рассмотрении категориальных аспектов института добровольного отказа в Общей и Особенной частях Уголовного кодекса РФ. Авторами сделан вывод о том, что значение добровольного отказа как института исключения уголовной ответственности в Уголовном кодексе РФ состоит как в возможности наиболее полного осуществления уголовно-правовых принципов справедливости и гуманизма, так и в достижении оптимальных результатов в уголовном преследовании и пресечении преступлений, а также в борьбе с преступностью, особенно организованной.
The object of this study is the norms of criminal legislation in the field of determining the meaning of voluntary refusal to perform a criminal act. Attention is focused on the consideration of the categorical aspects of the institution of voluntary refusal in the General and Special Parts of the Criminal Code of the Russian Federation. The authors concluded that the importance of voluntary refusal as an institution of exclusion of criminal liability in the Criminal Code of the Russian Federation lies both in the possibility of the most complete implementation of the criminal law principles of justice and humanism, and in achieving optimal results in criminal prosecution and suppression of crimes, as well as in the fight against crime, especially organized crime.
ON ADMINISTRATIVE AND LEGAL REGULATION IN THE FIELD OF EXTERNAL MIGRATION
Authors: Столярова Зинаида Николаевна 
Published: February 2022

Исследуется одно из приоритетных направлений деятельности органов внутренних дел в сфере миграции, которым выступает международное сотрудничество. Анализируются административные правоотношения в сфере внешней миграции, а также новые формы и методы административной деятельности органов внутренних дел в сфере миграции, в том числе дистанционные. Исследуется эффективность взаимодействия органов исполнительной власти с международными организациями в целях противодействия незаконной миграции. Обозначены форматы взаимодействия в сфере внешней миграции, дана оценка новелл административно-правового регулирования в сфере внешней миграции.
The article submitted for publication examines one of the priority areas of activity of the internal affairs bodies in the field of migration, which is international cooperation. Administrative legal relations in the field of external migration are analyzed, as well as new forms and methods of administrative activity of internal affairs bodies in the field of migration, including remote ones. The effectiveness of the interaction of executive authorities with international organizations in order to counter illegal migration is investigated. The formats of interaction in the field of external migration are outlined, the novelties of administrative and legal regulation in the field of external migration are evaluated.
ON «LEGAL GAPS» IN THE REGULATION OF THE PROVISION OF HOUSING AND COMMUNAL SERVICES IN COTTAGE VILLAGES
Authors: Сухарев Александр Николаевич 
Published: February 2022

Представлена проблема «правового вакуума» в регулировании предоставления услуг по обслуживанию общего имущества коттеджных поселков, вместе с тем, коттеджные поселки стали являться одной из привлекательных форм решения жилищных проблем граждан. Урегулирование общественных отношений в данной сфере по аналогии закона или аналогии права не всегда удается в силу правовой неопределенности. Необходимо внесение в законодательство Российской Федерации понятия о коттеджных поселках, а в жилищное законодательство - положений об управлении коттеджными поселками, а также норму о возникновении и прекращении права на долю в общем имуществе коттеджного поселка.
The article presents the problem of «legal vacuum» in the regulation of the provision of services for the maintenance of common property in cottage settlements, at the same time, cottage settlements have become one of the most attractive forms of solving the housing problems of citizens. The regulation of public relations in this area by analogy of law or analogy of law is not always possible due to legal uncertainty. It is necessary to introduce into the legislation of the Russian Federation the concept of cottage communities, and into housing legislation - provisions on the management of cottage communities, as well as the rules on the emergence and termination of the right to a share in the common property of a cottage community.
ON SUPPLEMENTING THE ISSUES OF THE WORKING PROGRAM ON THE DISCIPLINE «JURISPRUDENCE»
Authors: Сапронова Тамара Петровна 
Published: February 2022

Рассматриваются вопросы практического применения знаний, полученных студентами неюридических специальностей в рамках изучения дисциплины «Правоведение». По результатам проведенного анализа предлагается расширить вопросы рабочей программы изучением темы «Основы информационного права», положений Закона о порядке рассмотрения обращений граждан в Российской Федерации, исключив обязательность подробного изучения отдельных вопросов в рамках темы «Основы конституционного права». Отмечается положительный, практический интерес студентов к самостоятельной работе по составлению проектов документов в рамках изучения основ информационного законодательства, практическая значимость дополнительного изучения в рамках дисциплины «Правоведение» презентаций, подготовленных по отдельным правовым вопросам для студентов неюридических специальностей студентами юридического факультета ТвГУ.
The issues of the practical application of the knowledge gained by students of non-legal specialties in the framework of the discipline «Jurisprudence» study of individual issues within the framework of the topic «Fundamentals of constitutional law». There is a positive, practical interest of students in independent work on the preparation of draft documents in the framework of studying the basics of information legislation, the practical significance of additional study within the discipline «Jurisprudence» presentations prepared on certain legal issues for students of non-legal specialties students of the Faculty of Law of Tver State University.
APPLICATION OF THREADS
Authors:   Vellore Institute of Technology,India, Saha Aishika 
Published: February 2022

The motive behind the selection of this topic is the wide range of application and usage of threads in today’s technology. It’s become essential to cut back the time for execution of various processes. So, developing solutions to problems using threads helps us solve multiple tasks in a very time economical manner. To accomplish this, a deep understanding of the concept of multi-threading is crucial. Our motive is to get thorough knowledge concerning this concept to enable us to use this concept ourselves towards a real-life problem. We will be using this concept to solve the subsequent problem:	A man needs to cross a river. He possesses a tiger, a goat and a basket containing grass. There is a ship on the river. The utmost capacity of the boat is to hold two entities at a time. The man has to cross the river with his tiger, goat and basket of grass. If he goes with the basket at the opposite side of the river the tiger can eat the goat, if he takes the tiger with him to the opposite side then the goat can eat the grass from the basket. Here processes require resources which can be made available once the other process gets completed, these condition results in deadlock. The problem is how to design a discipline of behaviour (a concurrent algorithm) to seek out the sequence of the four will cross the stream safely.
Method for biochemical monitoring of iodine. Determination of iodide-ion in urine with an ion-selective electrode
Authors: Bebeshko G. I. , Dittrich M. B. 
Published: February 2022

Determination of iodine in urine is an important methodology in the assessment of thyroid disorders. This indicator is often used in epidemiological studies of the state of iodine nutrition of the population, since the widespread prevalence of human iodine deficiency diseases is directly related to the lack of iodine intake with food and water. A method for the iodide ion determination in urine has been developed based on preliminary preservation of the sample in the presence of a buffer solution containing 4.28 %wt. H2O2 at pH 6.8 – 7.5 and measurements of the potential of the iodide selective electrode directly in the preserved sample solution without separation of the interfering components. After mixing the sample with a buffer solution in a ratio of 1:1, it is preserved after 18 – 24 h and stored for at least 30 days. The interfering effect of macro- and micro-components has been studied. It is shown that the amount of sodium chloride in the sample should be taken into account only in studying the severe iodine deficiency (≤20 μg/liter) and urea does not affect the potential of the electrode. To assess the total effect of the organic components of urine, we compared the results of parallel determinations of iodine in the samples, one of which was preserved, and organics was removed from the second one by alkaline ashing. It is shown that the discrepancies in the results were random and did not exceed 11.3 %. Iodine loss has not been determined, the bias between the concentration of the introduced and found additives was insignificant. Thus, in a buffer solution with hydrogen peroxide, not only the preservation of the urine sample for a long time takes place, but also the interfering influence of inorganic and organic components of the sample matrix on the membrane of the ion-selective electrode is eliminated. Metrological evaluation of the developed methodology was performed, which showed the precision and trueness of the procedure. The method was tested in an experiment on the correction and enrichment of iodine in the diet of schoolchildren. The low cost, convenient and easy to use equipment, the possibility of long-term storage of preserved samples makes the method mobile and suitable for biochemical monitoring of iodine consumption and deficiency during a large-scale population survey.
Study of the plastic deformation of metals by indentation method
Authors: Oreshko E. I. , Yakovlev N. O. , Erasov V. S. , Utkin D. A. 
Published: February 2022

All-Russian Scientific Research Institute of Aviation Materials, 17, ul. Radio, Moscow, 105005 Russia; e-mail: 89639619741@mail.ruPlastic deformation is a type of material damage which can disrupt the normal operation of the structure. In this regard, the method for assessing the degree of damage to a metal sample has been developed. A corset sample for tensile tests was made from an aluminum alloy of the Al – Zn – Mg – Cu system. The ANSYS finite element complex was used to simulate an inhomogeneous stress state occurred in the sample working zone due to the variable cross-section upon tension. First, the hardness of the corset sample was measured, then it was tested for tension until the onset of necking and the load drop on the deformation diagram. After unloading along the sample working area, the Brinell hardness and surface roughness were measured. The results of the hardness measurements showed that in the areas where the tensile stresses are below the conditional yield stress of the material, the hardness value corresponds to the hardness of the starting material. In the areas where the tensile stresses are higher than the conventional yield stress, the hardness increases and reaches the maximum value in the center of the specimen, i.e., in the zone of the minimum cross-section. Thus, the damageability of the material can be assessed through the change in the hardness and roughness of the surface along the sample length. Proceeding from the results of instrumental spherical indentation, a technique for assessing the mechanical characteristics of the material was developed. The method consists in testing one sample for hardness and tensile strength with subsequent construction of the correlation dependences of tensile and indentation loads using the experimental results to obtain calculated tensile diagrams from the indentation diagrams of the material under study.