bluuebunny/crossref_metadata_2025_split huggingface dataset:
Stakeholder Perspectives on In-home Passive Remote Monitoring to Support Aging in Place in the Province of New Brunswick, Canada: Rapid Qualitative Investigation
Authors: Read Emily A , Gagnon Danie A , Donelle Lorie , Ledoux Kathleen , Warner Grace , Hiebert Brad , Sharma Ridhi 
Published: March 2022

Background
The province of New Brunswick (NB) has one of the oldest populations in Canada, providing an opportunity to develop and test innovative strategies to address the unique health challenges faced by older adults. Passive remote monitoring technology has the potential to support independent living among older adults. Limited research has examined the benefits of and barriers to the adoption of this technology among community-dwelling older adults.

Objective
This study aimed to explore perceptions of in-home passive remote monitoring technology designed to support aging in place from the perspective of older adults, their family or friend caregivers, social workers, and government decision-makers in the province of NB, Canada.

Methods
Between October 2018 and March 2020, a rapid qualitative investigation of 28 one-on-one interviews was conducted in person or via telephone. Participants included 2 home support services clients and 11 family or friend caregivers who had used passive remote monitoring technology in their homes; 8 social workers who had worked as case managers for home support services clients; and 7 individuals who were key government decision-makers in the adoption, policy development, and use of the technology in the province of NB. The interviews focused on the following topics: decision to adopt the passive remote monitoring system, barriers to adopting the passive remote monitoring system, benefits of the passive remote monitoring system, impact on client health outcomes, and privacy concerns. The interviews were audio recorded, transcribed, and analyzed by a team of 6 researchers. Data analysis was conducted using a rapid assessment process approach that included matrix analysis.

Results
Participants reported that the use of the remote monitoring system allowed older adults to live at home longer and provided caregiver relief. Stakeholders were invested in meeting the home support (home care) needs of older adults. However, when it came to the use of remote monitoring, there was a lack of consensus about which clients it was well-suited for and the role that social workers should play in informing clients and caregivers about the service (role ambiguity, gatekeeping, and perceived conflicts of interest).

Conclusions
Our findings highlight many benefits and challenges of the adoption of passive remote monitoring for clients, their family or friend caregivers, and public provincial health and social services systems. Passive remote monitoring is a valuable tool that can provide support to older adults and their family or friend caregivers when it is a good fit with client needs. Further work is needed in NB to increase public and social workers’ awareness of the service and its benefits.
The Acceptability of Digital Technology and Tele-Exercise in the Age of COVID-19: Cross-sectional Study
Authors: Ho Vanda , Merchant Reshma A 
Published: March 2022

Background
With the COVID-19 pandemic, telehealth has been increasingly used to offset the negative outcomes of social isolation and functional decline in older adults. Crucial to the success of telehealth is end user adoption.

Objective
This study aims to investigate perception and acceptability of digital technology among Asian older adults.

Methods
The Healthy Ageing Promotion Program for You (HAPPY) dual-task exercise was conducted virtually to participants aged ≥60 years. Questionnaires were administered digitally and collected data on demographics, perceptions of digital technology and evaluation of HAPPY, the 6-item Lubben Social Network Scale, intrinsic capacity using the Integrated Care for Older People tool, and a functional screening with the FRAIL scale and five chair rises. Descriptive analysis was used.

Results
A total of 42 participants were digitally interviewed. The mean age was 69.1 (4.7) years. Hearing, vision, and 3-item recall difficulty were present in 14% (n=6), 12% (n=5), and 24% (n=10) of participants, respectively. Of the participants, 29% (n=12) had possible sarcopenia and 14% (n=6) were prefrail. Around 24% (n=10) were at risk of social isolation. Most of the participants (n=38, 91%) agreed that technology is good, and 79% (n=33) agreed that technology would allow them to be independent for longer. Over three-quarters of participants (n=33, 79%) agreed that they have the necessary knowledge, and 91% (n=38) had technological assistance available. However, 57% (n=24) were still apprehensive about using technology. Despite 71% (n=30) of older adults owning their devices, 36% (n=15) felt finances were limiting. Through digital HAPPY, 45% (n=19) of participants reported feeling stronger, 48% (n=20) had improved spirits, and 40% (n=17) and 38% (n=16) had improved mood and memory, respectively.

Conclusions
The majority of older adults in this study believed in digital technology and had the necessary knowledge and help, but almost half still felt apprehensive and had financial barriers to adopting technology. A digitally administered exercise program especially in a group setting is a feasible option to enhance intrinsic capacity in older adults. However, more work is needed in elucidating sources of apprehension and financial barriers to adopting technology.
Efektifitas Perda Kabupaten Klungkung No 2 Tahun 2010 dalam Upaya Pelestarian Lingkungan di Pantai Watu Klotok
Authors: Ketut Danu Yudistira  , Dewi Anak Agung Sagung Laksmi , Luh Putu Suryani  
Published: March 2022

Keadaan lingkungan di Kabupaten Klungkung telah menunjukkan beberapa tanda peningkatan kerusakan dan pencemaran lingkungan. Dalam rangka perlindungan lingkungan hidup Pemerintah Kabupaten Klungkung mengeluarkan Perda Nomor
2 Tahun 2010 tentang Pengendalian Kerusakan Dan Pencemaran Lingkungan Hidup. Berdasarkan uraian tersebut permasalahan yang dihadapi yaitu bagaimana efektifitas Perda Nomor 2 Tahun 2010 dan apa kendala-kendala dalam penegakan Perda Nomor 2 Tahun 2010. Tipe Penelitian yang digunakan adalah penelitian
hukum empiris dengan teknik pengumpulan data dan wawancara lapangan.
Efektifitas Perda dalam upaya menghentikan tingkat pencemaran di pantai Watu Klotok dengan upaya preventif dan upaya represif melalui: sanksi administratif berupa teguran lisan, teguran tertulis, sanksi pidana denda atau perdata atas kerusakan atau pencemaran lingkungan. Adapun kendala yang ditemui diantaranya
: faktor dari implementasi aturan hukumnya sendiri, faktor dari aparat penegak hukum, kebudayaan masyarakat, ekonomi serta kesadaran masyarakat. Kesimpulan dari hasil penelitian menunjukkan bahwa, efektifitas Perda tersebut belum diterapkan secara efektif oleh para penegak hukumnya dalam hal pemberian sanksi. Oleh karena itu Pemerintah Kabupaten Klungkung harus lebih tegas dan bijaksana dalam menerapkan Peraturan Hukum yang ada.
Perlindungan Hukum terhadap Konsumen Akibat Cacat Produk pada Saat Produksi Ditinjau dari Undang – Undang No. 8 Tahun 1999
Authors: I Nyoman Kerthia Wahyudi  , I Nyoman Putu Budiartha  , Ni Made Puspasutari Ujianti  
Published: March 2022

Lack of supervision and accuracy from the authorized body causes the circulation of defective products to the market. Defective products are products that are not fit for consumption and do not provide safety requirements for consumers. To meet market demand for high-quality products, products are often not looked after properly, as a result, defective products are often encountered. Consumers often do not get full responsibility from businesses regarding traded defective products. Thus, this study aims to discuss legal remedies that can be taken by consumers against defective products and analyze the responsibility of producers as business actors against defective products that harm consumers. Using a normative legal research method with a law approach. Primary and secondary sources of law. Legal materials are collected using an inventory technique with the relevant search and then classified, recorded, cited and summarized. The results of the study indicate that the losses suffered by consumers require consumers to take legal action to guarantee their rights. Legal efforts can be taken through consumer dispute resolution efforts in litigation and non-litigation. Business actors who produce/trade defective products may be subject to UUPK sanctions in the form of civil, criminal and administrative sanctions
MODERASI SIKAP NASIONALISME ATAS PENGARUH MORAL PAJAK TERHADAP KESADARAN PAJAK DAN KEPATUHAN WAJIB PAJAK
Authors: Tambun Sihar , Haryati Ani 
Published: March 2022

Tujuan penelitian ini adalah untuk menguji moral pajak terhadap kesadaran pajak dan kepatuhan wajib pajak. Serta menguji pengaruh moderasi sikap nasionalisme atas pengaruh moral pajak terhadap kesadaran pajak dan kepatuhan wajib pajak. Metode penelitian yang digunakan adalah kuantitatif dengan teknik pengumpulan data melalui kuesioner, metode dalam pengambilan sampel menggunakan metode hair yaitu jumlah responden 5 – 10 kali jumlah indikator. Jumlah sampel yang diperoleh yaitu sebanyak 180 responden sebagai status Wajib Pajak. Sampel tersebut dilakukan uji validitas dan uji reliabilitas serta pengujian hipotesis melalui aplikasi software Smart PLS. Dari hasil uji hipotesis membuktikan bahwa adanya pengaruh yang signifikan dari sikap nasionalisme terhadap kepatuhan wajib pajak, adanya pengaruh yang signifikan dari moral pajak terhadap kesadaran pajak, adanya pengaruh yang signifikan dari moral pajak terhadap kepatuhan Wajib Pajak, adanya pengaruh yang signifikan dari moderasi sikap nasionalisme atas pengaruh moral pajak terhadap kesadaran pajak, namun tidak ada pengaruh yang signifikan dari moderasi sikap nasionalisme atas pengaruh moral pajak terhadap kepatuhan wajib pajak. Dari penelitian ini dapat disimpulkan bahwa ketika Pemerintah meningkatkan kesadaran pajak maka strategi yang harus ditingkatkan yang pertama yaitu moral pajak, kemudian sikap nasionalisme, dan yang terakhir yaitu moral pajak yang dimoderasi oleh sikap nasionalisme. Namun ketika akan meningkatkan kepatuhan Wajib Pajak maka yang perlu ditingkatkan yang pertama yaitu moral pajak, dan yang kedua yaitu sikap nasionalisme.
COVID-19 DAN KONFLIK WARGA ADAT DALAM PEMBANGUNAN PARIWISATA DI DESA ADAT PERASI, KARANGASEM, BALI
Authors: Mardika I Nyoman , Dewa Sumantra  , Ketut Sukiani  
Published: March 2022

According to the WHO (World Health Organization), explained that the Corona virus is a virus that attacks the respiratory system and is more dangerous for people who have congenital diseases. The Corona virus initially appeared in China, more precisely in the city of Wuhan. The virus spread rapidly in various parts of the world and resulted in weakening international economic conditions and the tourism sector. One of the most felt impacts on the tourism sector can be seen from the level of guest visits which has decreased significantly. Therefore, it is necessary to have a SWOT analysis (Strength, Weekness, Opportunity, and Threat) which is carried out to find solutions so that tourist attractions can be developed during the COVID-19 pandemic. According to Utami (2019), SWOT analysis is a strategic planning technique that is useful for evaluating strengths ( strengths) and weaknesses (weaknesses), opportunities (opportunities), and threats (threats) in a project, both ongoing and in new planning. The benefits of SWOT for tourism objects are (1) as a strategy for determining the future in business continuity, (2) being used by stakeholders to determine the condition of internal and external factors of the company, (3) knowing the high level of market competition for your product or business, (Kartika , 2020). Apart from health issues, namely Covid-9. the study that tourism will prosper and improve the standard of human life where tourism is developed does not always materialize. It is evident from the real picture that tourism actually makes the people dispersed in the Perasi Traditional Village in the Pertima Dinas Village, Karangasem District, Karangasem Regency from 2009 to 2013. Klian Adat (customary leaders) because they do not agree with the contract land agreement process which is considered to be detrimental to the community. This small group fights for the land belonging to the traditional village (Laba pura) by fighting back so that the land belonging to the customary village is not confiscated by the bank because it was pledged by investors without a definite explanation. As a result of the attitude taken by the group called the Perasi Indigenous Village Unity Community Forum, they are marginalized in the Traditional Village because they have to accept the sanction of being ostracized (kesepekang).
The Solar Panels Business Case: A Management Accounting Instructional Resource
Authors: Peters Matt D. 
Published: March 2022

ABSTRACT
This case instructs students through the preparation of a real-world business case with a sustainability theme. The case involves capital expenditure analysis and communication for installing solar panels on roofs of two warehouses in the Super-Savers Supermarkets supply chain. Installing solar panels would save electricity costs from the public grid and save carbon dioxide greenhouse gas emissions. There are insource and outsource scenarios. The business case has three parts: (1) use Excel (including Goal Seek) to prepare a financial model with a discounted cash flow method—to analyze incremental capital expenditures, costs, profit impacts, and carbon dioxide emission savings; (2) prepare a Word report that concisely communicates the financial model and business case; and (3) prepare a PowerPoint presentation that concisely communicates the financial model and business case. A practice financial modeling exercise is included. The case suits undergraduate and graduate management accounting courses.
Accounting for Revenue Recognition in the Gig Economy: An Instructional Case
Authors: Hux Candice , Smith Pamela A. , Cefaratti Meghann A. 
Published: March 2022

ABSTRACT
The “gig” economy has exploded as more consumers purchase products and services from gig businesses and more workers pursue gig employment. This case uses a fictional gig company, HungryHound (HH), mirroring services provided by Grubhub, DoorDash, and UberEats, to expose students to the complexities of gig businesses and to areas requiring judgment in the revenue recognition standard. Specifically, students determine the appropriate revenue treatment among varying alternatives and apply the guidance in identifying the customer(s), determining principal and/or agent classifications, and reporting the financial statement effect for transactions. Completion of the case requires critical thinking in evaluating and applying ambiguous revenue guidance. Students also learn about current variation in accounting treatments among gig companies. The case is designed to give instructors flexibility, where case deliverables can be used together or as standalone assignments and can be deployed in an undergraduate or graduate intermediate accounting course or capstone course.
How to Teach a 14-Week Robotic Process Automation (RPA) Course for Accounting Students
Authors: Zhang Chanyuan (Abigail) , Vasarhelyi Miklos A. 
Published: March 2022

ABSTRACT
This learning strategy provides accounting faculty with a detailed course design and materials for a 3-credit, 14-week RPA course at the graduate level. This learning strategy is valuable in four respects. First, it leverages existing materials in the public domain and provides accounting faculty with a potential framework for using these materials to create an RPA course. Second, it teaches students RPA concepts and provides them with hands-on skills. Third, although it features a stand-alone RPA course, specific modules from this course can also be used as non-technical tutorials and be integrated into existing accounting courses. Last, it features resource and experience sharing based on the course implementation. Overall, this learning strategy adds an alternative resource to accounting faculty considering teaching RPA.
Program Potensi Desa dan Pengolahan Hasil Bumi Desa Tegalrejo Kecamatan Gedangsari Kabupaten Gunungkidul
Authors: Dewangga Dismas Persada 
Published: March 2022

Desa Tegalrejo merupakan salah satu desa yang berada pada Kecamatan Gedangsari, kabupaten Gunungkidul, Daerah Istimewa Yogyakarta. Dengan menggunakan metode pengambdian maka didapatkan beberapa potensi yang sangat bermanfaat dan unik bagi desa. Potensi desa tersebut terdiri dari potensi hasil bumi seperti pertanian, perkebunan dan lainnya, ada juga potensi tempat wisata berupa air terjun, serta ada potensi batik yang terdapat 4 ragam motif batik khas desa ini yaitu Ratuning Gedangsari, Ratuning Gedangsari 2, Pring Sedapur dan Sekaring Gedangsari.dari hasil pengumpulan data mengenai potensi desa, maka dibuatkan luran berupa video interaktif dan e-book yang menjelaskan tentang potensi desa tersebut. Penulis juga melakukan indentifikasi potensi dan memiliki potensi hasil bumi sebagai bahan pembahasan untuk dibuatkan buku saku tentang pengolahan hasil bumi dari buah srikaya yang kemudian akan dibuat dalam bentuk e-book buku saku dan video interaktif. Srikaya diolah menjadi selain isian untuk makanan khas Daerah Istimewa Yogyakarta yaitu isian dari bakpia kukus dan cemplon. Diharapkan kedua hasil yang yang dibuat untuk Desa Tegalrejo dapat bermanfaat dan menjadi inovasi baru untuk desa mengembangkan inovasi desa.
Pengolahan Limbah Jagung sebagai Bahan Bakar Alternatif
Authors: Praharsiwi Caecilia Santi 
Published: March 2022

Abstract — Banaran Village is a village located in Playen District, Gunungkidul Regency, Special Region of Yogyakarta. There are a lot of potential from various sectors in Banaran Village, such as the agricultural, tourism and social-culture sector. The agriculturan sector has abundant natural products like corn or maize, while in the tourism sector there is a magnificent forest called Wanagama Forest that are home to a variety of flora and fauna. The social-culture sector in this village has 2 cultures that have been carried out from generation to generation, called Gejog Lesung and Tradisi Bersih-Bersih. In terms of potential sector, the authors see that corn has more potential because it can be used as an alternative energy such as bioethanol. The authors use descriptive qualitative methods for preparation of this program by describing the existing data and facts. This program can be use by the people of Banaran Village and inspire them by having new ideas, innovation and knowledge to develop and making bioethanol from corn waste. This program is expected to help people of Banaran Village to become more advanced by developing and running this program, also by using this program the authors hope that it can help Banaran Village by creating new jobs, increasing economic income and encouraging Banaran Village to become known for the program.Keywords — Banaran Village, Wanagama Forest, Corn Waste, Bioethanol Abstrak— Desa Banaran adalah sebuah desa terletak di Kecamatan Playen, Kabupaten Gunungkidul, Daerah Istimewa Yogyakarta. Desa Banaran memiliki banyak potensi dari berbagai sektor, seperti sektor pertanian, pariwisata dan sosial budaya. Sektor pertanian Desa Banaran memiliki hasil alam berupa tanaman jagung yang melimpah, sedangkan pada sektor pariwisata Desa Banaran mempunyai hutan indah yang menjadi banyak tempat tinggal aneka ragam flora fauna, yaitu Hutan Wanagama. Sektor budaya Desa Banaran memiliki 2 kebudayaan yang telah dilakukan secara turun temurun yaitu Gejog Lesung dan Tradisi Bersih – Bersih. Namun pada segi potensi budaya, penulis melihat adanya potensi lebih dari tanaman jagung karena bisa dimaanfaatkan untuk menjadi bahan bakar alternatif dari bioetanol ini. Penulis menggunakan metode kualitatif deskriptif untuk penyusunan program kerja ini dengan memaparkan data – data dan fakta yang ada. Program kerja ini dapat dimaanfaatkan oleh masyarakat Desa Banaran itu sendiri dengan mendapatkan banyak ide, inovasi dan edukasi untuk mengembangkan bio-etanol yang berasal dari limbah tanaman jagung. Program ini diharapkan dapat membantu Desa Banaran menjadi desa yang lebih maju dengan menjalankan dan mengembangkan program ini, serta dengan memanfaatkan program ini semoga dapat membantu masyarakat Desa Banaran dengan membuka lapangan pekerjaan, meningkatkan pendapatan ekonomi dan mendorong Desa Banaran menjadi terkenal akan program itu.Kata Kunci—.Desa Banaran, Hutan Wanagama, Limbah Jagung, Bioetanol
Training and Workshop on Mathematics Learning Media Based Augmented Reality on MGMP Matematika Kota Padang
Authors: Irwan Irwan 
Published: March 2022

Tuntutan kemajuan teknologi abat 21, dan pemenuhan tuntutan Permendikbud No. 65 Tahun 2014, yaitu proses pembelajaran pada satuan pendidikan diselenggarakan secara interaktif, inspiratif, menyenangkan, menantang dan memotivasi peserta didik untuk berpartisipasi aktif, serta memberikan ruang yang cukup bagi prakarsa, kreativitas, dan kemandirian sesuai dengan bakat, minat, dan perkembangan fisik serta psikologis peserta didik.Oleh karena itu, diperlukan strategi pembelajaran yang dapat membimbing peserta didik untuk menguasai keempat hal tersebut yakni dengan pembelajaran integratif STEM.
Pembelajaran STEM tidak hanya berarti penguatan pendidikan praktis bidang STEM secara terpisah, tetapi mengembangkan pendekatan pendidikan yang mengintegrasikan ilmu pengetahuan, teknologi, teknik dan matematika, dengan berfokus pada pendidikan.Peranan teknologi tidak dapat dilepaskan dari abad 21 ini. Oleh karena itu, bahan ajar berbentuk model juga diberikan sentuhan teknologi yaitu Augmented realitypada pembelajaran matematika.
Menyangkut kecakapan hidup abad 21, maka kemampuan berpikir kritis dan penyelesaian masalah (HOTS) sangat dituntut pada siswa. Kesemuanya itu dilaksanakan secara kolaboratif, dengan menumbuhkan kreatifitas dengan inovasi dalam komunikasi dan kolaborasi (4C). Berdasarkan hal yang telah dijelaskan tersebut, dipandang perlu bagi guru untuk menyiapkan bahan ajar berupa modul agar sesuai dengan tuntutan menghadapi abad 21.
Caries Preventive Interventions in Community-Dwelling Elders: A Systematic Review
Authors: Yusof EM , May LM , Walls A 
Published: March 2022

Objective: To conduct a systematic review of identifying the clinical efficacy of caries preventive interventions in community-dwelling elders. Background: As the human lifespan increases, the elders are known to retain their teeth for longer. Therefore, the need to uncover effective ways of preventing caries among this age group is relevant. Methods: A search was conducted using four databases: Cochrane, MEDLINE, EMBASE and Web of Science using the keywords (caries OR demineralization) AND prevention AND (adult OR aged). The titles and abstracts were initially screened for the use of caries prevention interventions. Studies were excluded based on the predetermined criteria. The full texts of the remaining studies were then evaluated. Results: Of 6952 articles identified from the search, fifty full texts were evaluated. Finally, ten studies were analyzed. One study found rinsing with 0.05% of NaF twice daily resulted in lower coronal caries increment. Another study reported the use of 1,100 ppm of NaF dentifrice twice daily showed lower percentage of coronal and root caries. A reduction of root caries was observed from using 5,000 ppm fluoridated toothpaste twice daily, annual professional 38% SDF solution application, six-monthly professional cleaning and APF gel application. The use of 0.12% CHX rinse and xylitol chewing gum did not show reduction of caries incidence. Conclusion: Toothbrushing with 5,000 ppm of NaF dentifrice, rinsing with 0.05% NaF, professional application of 38% SDF solution and APF gel may be effective at preventing caries among the elders.