Zeitschriftenartikel zum Thema „G.W. Clarke (firm)“

O objetivo central deste artigo é tentar compreender por meio da visão dos colaboradores de uma pequena empresa de produtos ortopédicos, as suas principais percepções, relacionadas ao compartilhamento de conhecimento organizacional. O método escolhido para a pesquisa é qualitativo com a tipologia qualitativa básica. Para a análise de resultados, foi utilizada a técnica de análise temática de Braun e Clarke. Os principais resultados encontrados demonstram que o compartilhamento de conhecimento na organização é realizado por intermédio da utilização das tecnologias de comunicações comuns ao público, assim como, com a realização frequente da técnica de brainstorming, conversas rápidas e outras estratégias para resolução de problemas conforme identificados nesta pesquisa. Referências Alavi, M., & Leidn, D. E. (2001). Knowledge management and knowledge management systems: Conceptual foundations and research issues. MIS Quarterly, 25, 107–136. Allameh, S. M.; Khozani, M. K.; Baniasadi, B. (2020) Consequences of knowledge processes in small businesses: the role of knowledge acquisition, dynamic capabilities, knowledge sharing and creativity. Int. J. Process Management and Benchmarking, Vol. 10, No. 1. Braun, V.; Clarke, V. (2012) Thematic analysis. In: Cooper, H. et al. (Eds.). APA handbook of research methods in psychology, v. 2, Research designs: Quantitative, qualitative, neuropsychological, and biological. Washington, DC: American Psychological Association, v. 2 p. 57-71. Creswell, J. W. (2007) Projeto de pesquisa: Métodos qualitativo, quantitativo e misto. 2. ed. Porto Alegre: Artmed. Cummings, J. (2003) Knowledge Sharing: A Review of the Literature. Washington D. C.: The World Bank Operations Evaluation Department. Dalkir, K. (2005) Knowledge Management in Theory and Practice. Oxford, UK: Elsevier. Drucker, P. F. (1993) Sociedade Pós-Capitalista. São Paulo: Pioneira. Gold H. A.; Malhotra, A; Segars, A, H.; (2001). Knowledge management: An Organizational Capabilities Perspective. Journal of Management Information Systems, 18 (1), 185-214. Gray, C. (2006). Absorptive capacity, knowledge management and innovation in entrepreneurial small firms. International Journal of Entrepreneurial Behavior & Research, 12 (6),345-360. Harel, R.; Schwartz, D.; Kaufmann, D. (2020) Sharing knowledge processes for promoting innovation in small businesses. European Journal of Innovation Management. ISO 30401:2018. (2018) International Organization For Standardization. Knowledge Management Systems – Requirements. Genebra: ISO. Kayas, O, G.; Wright, G. (2018) Knowledge Management and Organisational Culture. The Palgrave Handbook of Knowledge Management. ISBN 978-3-319-71434-9 (eBook). Merriam, S. B. (2009) Qualitative research: a guide to design and implementation. San Francisco: Jossey-Bass/Wiley, 2009. Morgan, G. (1980) Paradigms, metaphors, and puzzle solving in organization theory. Administrative Science Quarterly, v. 25, n. 4, p. 605-622. Na Ubon, A.; Kimble, C. (2002) Knowledge Management in Online Distance Education. Proceedings of the 3rd International Conference Networked Learning, University of Sheffield, UK, pp. 465-473. Ngah e Ibrahim (2010). The Effect of Knowledge Sharing on Organizational Performance in Small and Medium Enterprises. Santos, N.; Rados, G. J. V. (2020) Fundamentos teóricos de gestão do conhecimento. E-book. – 1. ed. – Florianópolis: Pandion, 114 p. Takeuchi, H.; Nonaka, I. (2008) Criação e dialética do conhecimento. In: Takeuchi, H.; Nonaka, I. Gestão do conhecimento. Porto Alegre: Bookman. Utami, Y.; Rofik, M.; Cahyaningtyas, N. W.; Darminto, D. P. (2021). Impact of Knowledge Sharing and Innovation on Small Business Performance. CISIS 2020: Complex, Intelligent and Software Intensive Systems pp 408-411.

A World Among these Islands: Essays on Literature, Race, and National Identity in Antillean America, by Roberto Márquez (reviewed by Peter Hulme) Caribbean Reasonings: The Thought of New World, The Quest for Decolonisation, edited by Brian Meeks & Norman Girvan (reviewed by Cary Fraser) Elusive Origins: The Enlightenment in the Modern Caribbean Historical Imagination, by Paul B. Miller (reviewed by Kerstin Oloff) Caribbean Perspectives on Modernity: Returning Medusa’s Gaze, by Maria Cristina Fumagalli (reviewed by Maureen Shay) Who Abolished Slavery: Slave Revolts and Abolitionism: A Debate with João Pedro Marques, edited by Seymour Drescher & Pieter C. Emmer, and Abolitionism and Imperialism in Britain, Africa, and the Atlantic, edited by Derek R . Peterson (reviewed by Claudius Fergus) The Mediterranean Apprenticeship of British Slavery, by Gustav Ungerer (reviewed by James Walvin) Children in Slavery through the Ages, edited by Gwyn Campbell, Suzanne Miers & Joseph C. 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<p>Celem artykułu była analiza prawnych aspektów funkcjonowania przedsiębiorstw w związku ze zmianami w prawie pracy, które zostały wprowadzone w związku z wejściem w życie ustawy z dnia 21 lutego 2019 r. o zmianie niektórych ustaw w związku z zapewnieniem stosowania rozporządzenia ogólnego o ochronie danych osobowych (RODO). Realizacja nowych uregulowań prawnych wiąże się z koniecznością zmiany procedur rekrutacji nowych pracowników. Uporządkowany został także obszar przetwarzania danych osobowych osób już zatrudnionych w przedsiębiorstwach. Zagadnienie to ma istotne znaczenie z uwagi na szerokie spektrum zagrożeń dla funkcjonowania firm w przypadku niestosowania w praktyce nowych przepisów. Wśród nich wskazać należy m.in. kary finansowe, które może nałożyć Prezes Urzędu Ochrony Danych Osobowych.</p>

AbstractPhytoplankton of the Balkhash Lake was represented by 91 species with average abundance of 1,002.4 mln. ind. m−3and average biomass of 0.853 g m−3in summer 2004. Maps of spatial distribution revealed that phytoplankton abundance was confined within the near-estuary sections of the rivers. Correlation analysis and 3D Surface Plots showed that the average mass of the algal cell decreased with increased phytoplankton abundance, species richness, and Shannon Bi index values. Synchronicity of the spatial dynamics of W-Clarke and Δ-Shannon values evidenced the possibility of obtaining information on the structure of communities by both calculated and graphical methods.

Teza. „Wyuczona bezradność” stała się zjawiskiem, które w XXI wieku jest ściśle związane ze sposobem funkcjonowania pracownika we wszystkich organizacjach (tak w dużych, jak i w małych firmach), ale także z ryzykiem, z którym muszą liczyć się osoby zarządzające bądź działy zasobów ludzkich. Sam problem dotyczy także przedstawicieli wolnych zawodów i osób samozatrudnionych. Artykuł ukazuje sposób funkcjonowania jednostki wykazującej wyuczoną bezradność oraz różnego rodzaju deficyty, na które jest ona narażona. Omówione koncepcje. Na potrzeby artykułu zostały omówione koncepcje wyuczonej bezradności (M. E. P. Seligman; L. Y. Abramson i J. Teasdale; M. Kofta i G. Sędek) oraz konstrukty Ja (Ja podmiotowe, Ja przedmiotowe, Ja idealne, Ja realne, Ja powinnościowe). Wyniki i wnioski. „Wyuczona bezradność” jest czynnikiem, który w znaczący sposób wpływa na kondycję psychiczną człowieka. Mechanizm ten znajduje negatywne odzwierciedlenie w samoocenie człowieka, co w dużym stopniu modyfikuje jego motywację oraz chęć do działania. W rzeczywistości organizacyjnej wspomniane aspekty w sposób bezpośredni przekładają się na efektywność pracy i lojalność pracowniczą, co odbija się na jakości świadczonych usług i migracji kadry. Oryginalność/wartość poznawcza podejścia. Połączenie tematyki z zakresu psychologii organizacji i psychologii zarządzania, która znajduje swoje odzwierciedlenie w zmieniającej się rzeczywistości pracowników firm, zarówno tych małych, jak i dużych. Ukazuje ono mechanizm funkcjonowania człowieka oraz jego szanse i zagrożenia we współczesnym świecie.

Rapid urbanization rates impact significantly on the nature of Land Cover patterns of the environment, which has been evident in the depletion of vegetal reserves and in general modifying the human climatic systems (Henderson, et al., 2017; Kumar, Masago, Mishra, & Fukushi, 2018; Luo and Lau, 2017). This study explores remote sensing classification technique and other auxiliary data to determine LULCC for a period of 50 years (1967-2016). The LULCC types identified were quantitatively evaluated using the change detection approach from results of maximum likelihood classification algorithm in GIS. Accuracy assessment results were evaluated and found to be between 56 to 98 percent of the LULC classification. The change detection analysis revealed change in the LULC types in Minna from 1976 to 2016. Built-up area increases from 74.82ha in 1976 to 116.58ha in 2016. Farmlands increased from 2.23 ha to 46.45ha and bared surface increases from 120.00ha to 161.31ha between 1976 to 2016 resulting to decline in vegetation, water body, and wetlands. The Decade of rapid urbanization was found to coincide with the period of increased Public Private Partnership Agreement (PPPA). Increase in farmlands was due to the adoption of urban agriculture which has influence on food security and the environmental sustainability. The observed increase in built up areas, farmlands and bare surfaces has substantially led to reduction in vegetation and water bodies. The oscillatory nature of water bodies LULCC which was not particularly consistent with the rates of urbanization also suggests that beyond the urbanization process, other factors may influence the LULCC of water bodies in urban settlements. Keywords: Minna, Niger State, Remote Sensing, Land Surface Characteristics References Akinrinmade, A., Ibrahim, K., & Abdurrahman, A. (2012). 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Despite the many benefits of pulses, their consumption is still very low in many Western countries. One approach to solving this issue is to develop attractive pulse-based foods, e.g., plant-based cheeses. This study aimed to assess the suitability of different types of pulse flour, from boiled and roasted yellow peas and faba beans, to develop plant-based cheese analogues. Different stabilizer combinations (kappa- and iota-carrageenan, kappa-carrageenan, and xanthan gum) were tested. The results showed that firm and sliceable pulse-based cheese analogues could be prepared using all types of pulse flour using a flour-to-water ratio of 1:4 with the addition of 1% (w/w) kappa-carrageenan. The hardness levels of the developed pulse-based cheese analogues were higher (1883–2903 g, p < 0.01) than the reference Gouda cheese (1636 g) but lower than the commercial vegan cheese analogue (5787 g, p < 0.01). Furthermore, the crude protein (4–6% wb) and total dietary fiber (6–8% wb) contents in the developed pulse-based cheese analogues were significantly (p < 0.01) higher than in the commercial vegan cheese analogue, whereas the fat contents were lower. In conclusion, flours from boiled and roasted yellow peas and faba beans have been shown to be suitable as raw materials for developing cheese analogues with nutritional benefits.

Multiple mitotic kinesins and microtubule-associated proteins (MAPs) act in concert to direct cytokinesis (Glotzer, M. 2005. Science. 307:1735–1739). In anaphase cells, many of these proteins associate with an antiparallel array of microtubules termed the central spindle. The MAP and microtubule-bundling protein PRC1 (protein-regulating cytokinesis 1) is one of the key molecules required for the integrity of this structure (Jiang, W., G. Jimenez, N.J. Wells, T.J. Hope, G.M. Wahl, T. Hunter, and R. Fukunaga. 1998. Mol. Cell. 2:877–885; Mollinari, C., J.P. Kleman, W. Jiang, G. Schoehn, T. Hunter, and R.L. Margolis. 2002. J. Cell Biol. 157:1175–1186). In this study, we identify an interaction between endogenous PRC1 and the previously uncharacterized kinesin KIF14 as well as other mitotic kinesins (MKlp1/CHO1, MKlp2, and KIF4) with known functions in cytokinesis (Hill, E., M. Clarke, and F.A. Barr. 2000. EMBO J. 19:5711–5719; Matuliene, J., and R. Kuriyama. 2002. Mol. Biol. Cell. 13:1832–1845; Kurasawa, Y., W.C. Earnshaw, Y. Mochizuki, N. Dohmae, and K. Todokoro. 2004. EMBO J. 23:3237–3248). We find that KIF14 targets to the central spindle via its interaction with PRC1 and has an essential function in cytokinesis. In KIF14-depleted cells, citron kinase but not other components of the central spindle and cleavage furrow fail to localize. Furthermore, the localization of KIF14 and citron kinase to the central spindle and midbody is codependent, and they form a complex depending on the activation state of citron kinase. Contrary to a previous study (Di Cunto, F., S. Imarisio, E. Hirsch, V. Broccoli, A. Bulfone, A. Migheli, C. Atzori, E. Turco, R. Triolo, G.P. Dotto, et al. 2000. Neuron. 28:115–127), we find a general requirement for citron kinase in human cell division. Together, these findings identify a novel pathway required for efficient cytokinesis.

ABSTRACTOn a global and regional scale, Indonesia has one of the least environmentally sustainable economies in the Asia-Pacific region. Consumption is one of the key factors contributing to environmental degradation. By using materialism and environmental knowledge as mediators, this study aimed to understand how religiosity affects ethical consumption. This research used quantitative methods with structural equation modeling (SEM) analysis techniques based on partial least squares (PLS). The data came from a questionnaire distributed online. 153 valid questionnaires were selected for analysis. All respondents came from Indonesia, were adults (from 18 years old), and were Muslims. Findings show that religiosity influences ethical consumption, materialism, and environmental knowledge. This research also reveals that materialism and environmental knowledge influence ethical consumption, as well as the mediating effect of materialism and environmental knowledge on the influence between religiosity and ethical consumption. So, all hypotheses from this research can be accepted. These findings contribute theoretically to explaining the relationship between religiosity, materialism, environmental knowledge, and ethical consumption. Thus, this findings contribute to the field of Islamic economics. Practically, the findings of this research can help marketers formulate communication strategies that take into account the level of religiosity of consumers in Indonesia. Marketers must avoid unethical practices to encourage ethical consumption.Keywords: Religiosity, ethical consumption, materialism, environmental knowledge ABSTRAKPada skala global dan regional, Indonesia merupakan salah satu negara dengan perekonomian paling tidak ramah lingkungan di kawasan Asia-Pasifik. Konsumsi merupakan salah satu faktor utama yang berkontribusi terhadap degradasi lingkungan. Dengan menggunakan materialisme dan enviromental knowledge sebagai mediator, penelitian ini berupaya memahami bagaimana religiosity mempengaruhi ethical consumption. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis Structural Equation Model (SEM) berbasis Partial Least Square (PLS). Data berasal dari kuesioner yang disebarkan online. 153 kuesioner yang valid dipilih untuk analisis. Seluruh responden berasal dari Indonesia, dewasa (mulai 18 tahun) dan beragama Islam. Temuan menunjukkan bahwa religiosity berpengaruh terhadap ethical consumption, materialism, dan environmental knowledge. Selain itu juga diketahui bahwa materialism dan environmental knowledge berpengaruh ethical consumption, serta adanya efek mediasi dari materialism dan environmental knowledge pada pengaruh antara religiosity dan ethical consumption. Sehingga, semua hipotesis penelitian ini dapat diterima. Secara praktis, temuan penelitian ini dapat membantu pemasar untuk merumuskan strategi komunikasi yang mempertimbangkan tingkat religiosity konsumen di Indonesia. Pemasar harus menghindari praktik tidak etis untuk mempromosikan ethical consumption.Kata Kunci: Religiosity, ethical consumption, materialism, environmental knowledge REFERENCES Adib, H., & El-Bassiouny, N. (2012). Materialism in young consumers: An investigation of family communication patterns and parental mediation practices in Egypt. Journal of Islamic Marketing, 3(3), 255–282. doi:10.1108/17590831211259745 Adil, M. (2022). Influence of religiosity on ethical consumption: The mediating role of materialism and guilt. Journal of Islamic Marketing, 13(10), 2173–2192. doi:10.1108/JIMA-01-2020-0035 Al-Aidaros, A., Shamsudin, F. M., & Idris, K. M. (2013). Ethics and ethical theories from an Islamic perspective. International Journal of Islamic Thought, 4(1), 1–13. doi:10.24035/ijit.04.2013.001 Al Glenid, M. A., Al Sabbagh, A. 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Firm diversification is the level of development a firm undertakes both through the number of firms it manages and the level of its business segments (at least two business segments). Based on agency theory, companies with multi-segments are suspected of placing too large investment in their line of business with low investment opportunities. Meanwhile, according to market power theory, only conglomerate companies are able to diversify well. Previous research stated that even if conglomerate companies diversify, it may lead to firm performance’s loss. This study aims to determine the influence of diversification level, investment opportunities, firm size, leverage, and number of segments on the firm performance of manufacturing companies. The conclusion of this study shows that there is insufficient evidence that diversification level and number of segments has a negative influence on company performance. Also, there is insufficient evidence that leverage has a positive influence on company performance. Meanwhile, there is sufficient evidence that investment opportunities and firm size have a positive influence on firm performance. Keywords: Firm Performance, Diversification Level, Investment Opportunity, Company Size, Leverage, Number of Segments. References: Amyulianthy, R., & Sari, N. (2013). Pengaruh diversifikasi terhadap kinerja perusahaan. Binus Business Review, 4(1), 215–230. Aprilia, W., Rodhiyah, & Widiartanto. (2015). Analisis pengaruh kinerja keuangan perusahaan terhadap return saham perusahaan sektor jasa transportasi yang terdaftar di bursa efek Indonesia. Winindya Aprilia Jurusan Administrasi Bisnis , Universitas Diponegoro Semarang Jl . Prof . H Sudharto , SH . Tem. 1(1), 155. Berger, P. G., & Ofek, E. (1995). Diversification’s effect on firm value. Journal of Financial Economics, 37(1), 39–65. Bowerman, B. (2016). Business Statistics in Practice: Using Data, Modeling, and Analytics. McGraw-Hill Higher Education. Company, P., Jensen, C., & Meckling, H. (1976). Theory of the firm : managerial behavior , agency costs and ownership structure 1 . Introduction and summary In this paper WC draw on recent progress in the theory of ( 1 ) property rights , firm . In addition to tying together elements of the theory of e. 3, 305–360. Delinalie Chandra, Y. T. (2015). Pengaruh level diversifikasi, leverage, return on asset, umur perusahaan, dan sektor industri terhadap nilai perusahaan yang terdaftar di bei periode 2009–2011. Jurnal Akuntansi, 4(1). Harto, P. (2005). Kebijakan diversifikasi perusahaan dan pengaruhnya Terhadap kinerja: studi empiris pada Perusahaan publik di indonesia. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. Kurniasari, S. E., & Tahun, E. T. (2014). Pengaruh Diversifikasi Usaha terhadap Kinerja Perusahaan yang Dimoderasi oleh Kepemilikan Manajerial. Universitas Dian Nuswantoro Jurnal, 1–9. Lucyanda, J., & Wardhani, R. H. K. (2017). Pengaruh diversifikasi dan karakteristik perusahaan terhadap kinerja perusahaan. Media Riset Akuntansi, 4(2), Hal-1. Salindeho, A. O., Saerang, I. S., & Maramis, J. B. (2018). Pengaruh Diversifikasi Usaha Terhadap Kinerja Keuangan Dan Return Saham Study Kasus Pada Perusahaan Manufaktur Automotive and Effect of Business Diversification of Financial Performance and Return Stock Case Stock in Automotive and Component Manufacturing. Jurnal EMBA, 6(3), 1078–1087. Setionoputri, A., Meiden, C., & Siagian, D. (2009). Pengaruh Diversifikasi Korporat Terhadap Excess value Perusahaan Manufaktur, Perdagangan Grosir dan Eceran, serta Properti dan Real Estat yang Terdaftar di BEI Tahun 2005-2007. Bidang Akuntansi Private: Akuntansi Keuangan Dan Pasar Modal (AKPM), 1–25. Spence, M. (2002). Signaling in retrospect and the informational structure of markets. American Economic Review, 92(3), 434–459. Sucipto, D. (2003). Penilaian Kinerja Keuangan. Jurnal Akuntansi: Universitas Sumatera Utara. Sumendap, R., Tommy, P., & Maramis, J. B. (2018). Analisis Perbandingan Kinerja Keuangan Berdasarkan Diversifikasi Segmen Bisnis Pada Industri Manufaktur Yang Go Public Comparative Analysis of Financial Performance Based on Diversification of Business Segments in Manufacturing Industry That Go Public. Jurnal Riset Akuntansi Dan Keuangan, 6(4), 2198–2207.

It is doubly appropriate that the Prehistoric Society should celebrate its jubilee in Norwich. The Society was born in the Castle on 23 February 1935 of a parent conceived improbably enough in the Public Library at a meeting held on 26 October 1908 to inaugurate an East Anglian Society ‘for the study of all matters appertaining to prehistoric man’. The question I want you to consider in this address is how the Prehistoric Society of East Anglia developed so rapidly to the point at which it achieved national status as The Prehistoric Society. Let me begin by removing one misapprehension. My hands are not dripping with East Anglian blood nor have I just wiped them clean. The Prehistoric Society was not the outcome of a revolutionary putsch. It stemmed from nothing more dramatic than a recognition that the Prehistoric Society had long ceased to be East Anglian. When we met at Norwich Castle for our Annual General Meeting in 1935 and passed the resolution which eliminated the words ‘of East Anglia’ from our title we were merely recognizing a fact, that we had long ceased to be East Anglian in anything but name. There were no dissentient votes.The two men who between them set the Prehistoric Society on its feet came from different but complementary backgrounds. W. G. Clarke was Norfolk born and bred and earned his living as a working journalist in Norwich, while cultivating a wide-ranging interest in natural history and prehistoric archaeology.

Tax avoidance is a scheme that aims to minimize the tax burden by taking advantage of loopholes in the tax provisions of a country. Tax avoidance is a practice carried out by individual and corporate taxpayers to reduce the tax burden that must be paid without violating the applicable tax laws. This study aims to analyze the effect of profitability, firm size, leverage and institutional ownership on tax avoidance. This study uses the basic theory : agency theory and compliance theory. The object of the research is a manufacturing company in the consumer goods industry sector which is listed on the Indonesia Stock Exchange during the 2016-2019 period. Researchers conducted descriptive statistical tests, coefficient similarity test (pooling), classical assumption test, multiple linear analysis, and hypothesis testing. The conclusion is that there is sufficient evidence that profitability and firm size have a negative effect on tax avoidance, while there is insufficient evidence that leverage has a positive effect on tax avoidance, and there is not sufficient evidence that institutional ownership has a negative effect on tax avoidance. Key word : profitability, firm size, leverage, institutional ownership, tax avoidance References: Arianandini, P. W., & Ramantha, I. W. (2018). Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional Pada Tax Avoidance. E-Jurnal Akuntansi, 22, 2088–2116. https://doi.org/10.24843/eja.2018.v22.i03.p17 Darmayanti, P. P. B., & Merkusiwati, N. K. L. A. (2019). Pengaruh Ukuran Perusahaan, Profitabilitas, Koneksi Politik dan Pengungkapan Corporate Social Responsibility Pada Tax Avoidance. E-Jurnal Akuntansi, 26, 1992–2019. https://doi.org/10.24843/eja.2019.v26.i03.p12 Dewanti, I. G. A. D. C., & Sujana, I. K. (2019). Pengaruh Ukuran Perusahaan, Corporate Social Responsibility, Profitabilitas dan Leverage pada Tax Avoidance. E-Jurnal Akuntansi, 28, 377. https://doi.org/10.24843/eja.2019.v28.i01.p15 Dewi, N. L. P. P., & Noviari, N. (2017). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas dan Corporate Social Responsibility Terhadap Penghindaran Pajak (Tax Avoidance). E-Jurnal Akuntansi, 21(2), 830–859. https://doi.org/10.24843/EJA.2017.v21.i02.p01 Dewinta, I. A. R., & Setiawan, P. E. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1584–1613. Ekonomi Bung Hatta. (2020). Ukuran Perusahaan (Pengertian, Jenis, Kriteria dan Indikator). https://ekonomi.bunghatta.ac.id/index.php/id/artikel/811-ukuran-perusahaan-pengertian-jenis-kriteria-dan-indikator diakses tanggal 12 Januari 2021 Fiandri, K. A., & Muid, D. (2017). Pengaruh Kepemilikan Institusional Dan Ukuran Perusahaan Terhadap Tax Avoidance Dengan Kinerja Keuangan Sebagai Variabel Mediasi Padaperusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesiatahun 2011 – 2014. Diponegoro Journal of Accounting, 6(2), 31–43. Fitria, G. N. (2018). Pengaruh Kepemilikan Institusional, Komisaris Independen, Karakter Eksekutif Dan Size Terhadap Tax Avoidance. Jurnal Profita : Komunikasi Ilmiah Akuntansi Dan Perpajakan, 11(3), 94–104. http://publikasi.mercubuana.ac.id/index.php/profita/article/view/4315 Gitman, L. J., & Zutter, C. J. (2012). Principles of Managerial Finance, Thirteenth Edition. England : Pearson Education Limited. Hidayat, W. W. (2018). Pengaruh Profitabilitas, Leverage Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak. Jurnal Riset Manajemen Dan Bisnis (JRMB) Fakultas Ekonomi UNIAT, 3(1), 19–26. https://doi.org/10.36226/jrmb.v3i1.82 Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/https://doi.org/10.1016/0304-405X(76)90026-X Kushariadi, B., & Putra, R. N. (2018). Good Corporate Governance, Leverage, Ukuran Perusahaan Dan Tax Avoidance. Journal of Islamic Finance and Accounting, 1(2), 1-18. https://doi.org/10.22515/jifa.v1i2.1401 Oktamawati, M. (2017). Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan, Dan Profitabilitas Terhadap Tax Avoidance. Jurnal Akuntansi Bisnis, 15(1), 23–40. https://doi.org/10.24167/JAB.V15I1.1349 Pitaloka, S., & Merkusiwati, N. K. L. A. (2019). Pengaruh Profitabilitas, Leverage, Komite Audit, dan Karakter Eksekutif Terhadap Tax Avoidance. E-Jurnal Akuntansi, 27, 1202-1230. https://doi.org/10.24843/eja.2019.v27.i02.p14 Prasetyo, I., & Pramuka, B. A. (2018). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Proporsi Dewan Komisaris Independen terhadap Manajemen Laba. Jurnal Ekonomi, Bisnis, Dan Akuntansi (JEBA), 20(2), 1–15. https://doi.org/10.32616/jbr.v1i2.64 Putra, I. G. L. N. D. C., & Merkusiwati, N. K. L. A. (2016). Pengaruh Komisaris Independen, Leverage, Size dan Capital Intensity Ratio pada Tax Avoidance (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2012-2014). E-Jurnal Akuntansi Universitas Udayana, 17(1), 690–714. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/22025 Putri, A. A., & Lawita, N. F. (2019). Pengaruh Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan. Jurnal Akuntansi & Ekonomika, 9(1), 68–75. https://doi.org/10.32795/widyaakuntansi.v1i1.249 Putri, V. R., & Putra, B. I. (2017). Pengaruh Leverage, Profitability, Ukuran Perusahaan Dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance. Jurnal Manajemen Dayasaing, 19(1), 1-11. https://doi.org/10.23917/dayasaing.v19i1.5100 Rahayu, S. K. (2017). Perpajakan (Konsep dan Aspek Formal). Bandung : Rekaya Sains. Riyanto, B. (2013). Dasar-Dasar Pembelanjaan Perusahaan. BPFE. Sintyawati, N. L. A., & Dewi, M. R. (2018). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional Dan Leverage Terhadap Biaya Keagenan Pada Perusahaan Manufaktur. E-Jurnal Manajemen Universitas Udayana, 7(2), 993-1020. https://doi.org/10.24843/EJMUNUD.2018.v7.i02.p16. Tahar, A., & Rachman, A. K. (2014). Pengaruh Faktor Internal dan Faktor Eksternal Terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi Dan Investasi, 15(1), 56–67. Tebiono, J. N., & Sukanda, I. B. N. (2019). Faktor-Faktor yang mempengaruhi Tax Avoidance pada Perusahaan Manufaktur yang terdaftar Di BEI. Jurnal Bisnis Dan Akuntansi, 21(1), 121–130. http://jurnaltsm.id/index.php/JBA Utari, N. K. Y. U., & Supadmi, N. L. (2017). Pengaruh Corporate Governance, Profitabilitas Dan Koneksi Politik Pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 18(3), 2202–2230. Yudea. (2018). Pengaruh Mekanisme Corporate Governance, Ukuran Perusahan, dan Leverage Terhadap Tax Avoidance. Jurnal Reviu Akuntansi Dan Keuangan, 21(2), 115–124. Zain, M. (2005). Manajemen Perpajakan. Jakarta : Salemba Empat.

Adelson, David W., Jen Yu Wei, and Lawrence Kruger. Warm-sensitive afferent splanchnic C-fiber units in vitro. J. Neurophysiol. 77: 2989–3002, 1997. Receptive fields of 41 slowly conducting sensory fibers were located using a thermal (warm) search stimulus in an in vitro splanchnic nerve-mesentery preparation. Warm-sensitive receptive fields were punctate and were densest in the region surrounding the prevertebral ganglia, an area with prominent deposits of brown adipose tissue, where the abdominal aorta branches into the major trunks supplying the abdominal viscera. Impulse activity was recorded while applying a warm stimulus to identified receptive fields (RFs). The warm stimulus consisted of a warming ramp (10–15°C in 1–2 s to a 42–49°C peak temperature) followed by a 10- to 30-s period during which the RF was maintained at this peak temperature (plateau phase). Eighty percent (33/41) of warm-sensitive units responded to warming with discharge comprising both a phasic and a tonic component (slowly adapting warm-sensitive, or SA-W, units). The remainder (8/41) responded with only phasic discharge (rapidly adapting warm-sensitive, or RA-W, units). Units' adaptation characteristics were consistent from trial to trial and when applying stimuli from different positions. Fifty percent of SA-W units (8/16) and 17% of RA-W units (1/6) were activated by transient exposure to 9–90 nM bradykinin (BK). Twenty-seven percent (9/33) of SA-W units and 12%(1/8) of RA-W units were activated by probing their RF with von Frey hairs with bending forces <10 mN (∼1 g equivalent mass). An additional five SA-W units tested were activated by strong mechanical stimuli (compression with a metal probe or firm stretching). No BK-responsive warm-sensitive units were activated by von Frey probing <10 mN, but two (both SA-W) responded to strong mechanical stimuli. In six SA-W units and one RA-W unit, the number of impulses evoked by warming ∼5 min after exposure to BK was >2 SD greater than the mean pre-BK response, indicating sensitization. This sensitization was transient, the response to warming returning to within one standard deviation of the pretrial mean or less over the course of the next 5–10 min. Changes in background activity, mechanical sensitivity, BK sensitivity, and BK-induced sensitization were noted in various splanchnic units over the course of prolonged observations, suggesting that these indices may not reliably distinguish unit type, but instead may indicate the functional state of the sense organ. Splanchnic neurons responsive to the intense warming used in the present in vitro experiments may participate in the cardiovascular responses observed in vivo in heat-stressed rats. The dense distribution of warm-receptive fields in the vicinity of the celiac-superior mesenteric ganglionic complex is consistent with the localization of splanchnic thermosensitive units previously noted in vivo in the rabbit.

The aim in this study is to investigate the interface between semantics and pragmatics in relation to the use of the indexical demonstrative ‘haay’ ‘this-S.F.’ in Jordanian Arabic (JA). It is argued here that an analysis of meaning in relation to context-sensitivity inherent in the use of ‘haay’ can give evidence to the view that semantic and pragmatic processes can be distinguished from each other. I have found that the meaning of ‘haay’ consists of three distinct levels: linguistic, semantic, and pragmatic meaning. The denotational and conventional senses of ‘haay’ comprise its linguistic meaning, its semantic meaning is generated when any of the variables in the linguistic meaning is selected in relation to 'narrow context', the pragmatic meaning depends on relating the semantic meaning to an entity in the physical context of interaction. The results of this study support the view that the boundary between semantics and pragmatics can be distinctively demarcated. 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Abstract In the process of maximizing the value of the company, a conflict of interest between the manager and the shareholders often arises, which is often called an agency problem. This happens because managers prioritize the opposite interests, ownership does not like the personal interests of managers because what managers do will add costs to the company so that it will cause a decrease in corporate profits. Therefore, companies need a corporate monitoring function through external auditors that are used by company managers to reduce agency problems that arise in the company and reduce fraud in the presentation of the company's financial statements. Therefore, this study discusses the factors that can influence the decisions of public accounting firms such as institutional share ownership, managerial stock ownership, largest shareholding, company size, independent commissioners and leverage. The sample in this study consisted of 135 manufacturing companies. Sampling was done by purposive sampling method. The analytical method used is logistic regression analysis using SPSS 20. The conclusion from the results of the analysis in this study is that the largest shareholding has a positive interest in the selection of a public accounting firm. Keywords: Selection of Public Accounting Firm, Independent Commissioner, Institutional Ownership, Managerial Ownership, Largest Share Ownership, Company Size, Leverage. References: Alfian, N., & Suryansyah, A. (2017). "Pengaruh Efektivitas Komite Audit, Ukuran Perusahaan dan Leverage terhadap Pemilihan Auditor Eksternal." Jurnal Akuntansi Dan Investasi, Vol. 2, No. 2, p. 82–93. Anggraeni, O. L., & Ghofar, A. (2013). "Pengaruh Struktur Kepemilikan Dan Mekanisme Tata Kelola Korporat Terhadap Pemilihan Auditor Eksternal Berkualitas." Arens, A., A., R., J. Elder dan M., S., B. (2014). "Auditing Dan Jasa Assurance", Alih bahasa oleh Heran Wibowo, Jakarta: Penerbit Erlangga Cholifah, A. (2011). "Pengaruh Mekanisme Corporate Governance Terhadap Pemilihan Auditor Eksternal." Jurnal ULTIMA Accounting, Vol. 3, No. 1, p. 46–65. Darmadi, S. (2012). "Ownership Concentration, Family Control, and Auditor Choice: Evidence from an Emerging Market." SSRN Electronic Journal, No. 2, p. 1–42. Dewi, C. I. R. S., & Ratnadi, N. M. D. (2014). "Faktor-Faktor Yang Mempengaruhi Pemilihan Kantor Akuntan Publik Pada Industri Manufaktur Di Bursa Efek Indonesia," E-Jurnal Akuntansi Univesitas Udayana Vol. 8.1, p. 187–199. Dewi, C. I. R. S., Surya, L. P. L. S., & Suindari, N. M. (2019). "Pengaruh Leverage Dan Kepemilikan Institusional Pada Pemilihan Jasa Audit Eksternal (Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia)" Vol. 18, No. 1, p. 26–32. Eisenhardt, K. M. (1989). "Agency Theory : An Assessment and Review," Vol. 14, No. 1, p. 57–74. Fitriyani, N. M. D., & Erawati, N. M. A. (2016). "Good Corporate Governance Dan Karakteristik Perusahaan Pada Pemilihan Auditor Eksternal." E-Jurnal Akuntansi, Vol. 15, No. 1, p. 229–256. Ghozali, imam. (2016). "Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23" (Edisi 8). Semarang: Universitas Diponegoro. Habeahan, M. S., & Habibi Z, M. R. (2017). "Analisis Mekanisme Corporate Governance dan Tipe Kepemilikan Perusahaan Terhadap Pemilihan Auditor Eksternal." Jurnal Mediasi Unimed, Vol. 6, No. 2, p. 73-93 Jensen, M. C., & Meckling, W. H. (1976). "Theory of The Firm Manajerial Behaviour, Agency Cost and Ownership structure." Journal of Financial Economics, No. 3, p 305–360. Knechel, W. R., Niemi, L., & Sundgren, S. (2008). "Determinants of Auditor Choice: Evidence from a Small Client Market." International Journal of Auditing, Vol. 12, No. 1, p. 65–88. Lennox, C. (2005). "Management ownership and audit firm size." Contemporary Accounting Research, Vol. 22, No.1, p. 205–227. Maharani, D. (2012). "Analisis Mekanisme Corporate Governance Perusahaan Terhadap Pemilihan Auditor Eksternal", p. 1–34. Maharani, D. A., & Pinasti, M. (2018). "Corporate Governance dan Pemilihan Auditor." Vol. 20, No. 3. Markali, O. E., & Rudiawarni, F. A. (2012). "Hubungan Mekanisme Corporate Governance dengan Pemilihan Auditor pada Badan Usaha", Vol. 1, No. 1, p. 1–17. Murhadi, W. R. (2009). "Good Corporate Governance and Earning Management Practices: An Indonesian Cases". Nafasati P, F., & Indudewi, D. (2015). "Pengaruh Mekanisme Internal Corporate Governance Terhadap Pemilihan Auditor Eksternal." Jurnal Dinamika Sosial Budaya, Vol. 17, No. 1. Putra, D. (2014). "Pengaruh Mekanisme Corporate Governance Terhadap Pemilihan Auditor Eksternal." Proseding Seminar Bisnis dan Teknologi. p. 148–159. Republik Indonesia (2008). Peraturan Menteri Keuangan, (2008) "Nomor: 17/PMK.01/2008 Tentang Jasa Akuntan Publik" Rosita, L., Respati, N. W., & Sondakh, A. G. (2015). "Pengaruh Kepemilikan Asing , Komisaris Independen, Efektivitas Komite Audit, Ukuran Perusahaan dan Leveragge Terhadap Pemilihan Auditor Eksternal." Simposium Nasional Akuntansi Vol. XX, No. 2, p. 1–18. Setiawan, A. S., & Karsana, Y. W. (2015). "Faktor Representasi Stock Holder dan Debt Holder Berpengaruh terhadap Keputusan Pemilihan Auditor Berkualitas." Jurnal Akuntansi, Vol. XIX, No. 03, p. 326–339. Trisnawati, I. T. A. (2015). "Faktor Determinan Pemilihan Auditor Eksternal Yang Berkualitas." Jurnal Bisnis Dan Akuntansi, Vol. 17, No. 2, p. 112–124. Zureigat, Q. M. (2011). "The Effect of Ownership Structure on Audit Quality: Evidence from Jordan." International Journal of Business and Social Science, Vol. 2, No. 10, p. 38–46.

Population geography is a subdiscipline of Human geography and studies the distribution, concentration and density of population over the terestrial surface, as well as differences in population size, changes and characteristics, like structures, migrations, activity etc, among some places present compared to others. Population geography has had a perscientific stage as long as human history. First modern scientific treatis of population in geography was the F. Ratzels book Antropogeography in 1882. During the first half of the XX century, French geographer Vidal de la Blanche gave a capital importance of population studies in his work Principes de Geographie Humaine. In interwar years, various aspects of population were studied. After The Second World War started the renovating movement of geography and new tendencies appear in human geography and, consequently in population geography. Attempts were made to define population geography as a separate sub-discipline. The world wide trend of treating population geography as separate discipline was expressed by publishing monographs, bibliographies and textbooks. The most significant authors who worked on defining population geography were French geographers P. George (1951, 1959), Beaujen-Garnier (1965, 1966); North-american geographers: G. Trewarta (1953, 1969), W. Bunge (1962), J. Clance (1965, 1971), W. Zelinski (1966); in Great Britain: J.I. Clarke (1965); in USSR: Ju.G. Sauskin i D.N. Anucin (1950), V.V. Poksisevskij (1966), D.I. Valentej (1973); in Poland V. Ormotski (1931), L. Kosinski (1967) A. Jagelski (1980). Those authors and their works had the significant influence on the development of population science in the world and also in Serbia. Although the development of population geography was different in different countries and scientific research centers, we can clearly defined four stages. First stage lasted untill 1960s and was characterised by works of G.Trewarta, H. Doerres Ju.G. Sauskin, D.N. Anucin, J. Beaujeu-Gariner. G. Trewarta argued that the population is the point of reference from which all other elements are observed and from which all derive significance and meaning. This view was adopted and shared by authors dealing with population items, explicitly or implicitly. Second stage lasted from 1960s till 1970s and the most significant authors dealing with population problems were W. Zelinsky, W. Bunge; H.Bobek, W. Hartke, K.Ruppert, F.Schaffer; D.I. Valentej, K.Korcak. This phase was characterized by the application of quantitative methods and efforts for understanding the spatial structure of the population. Many scientists see this development phase as a particularly prosperous period, because it carried more intensive relations of geography and demography through the introduction of statistical, mathematical and demographic methods and techniques in studies of population geography. Third phase lasted from 1970s to 1980s, and was characterized by close relations between population geography and formal demography. Development and application of GIS and computer data, have made population studies more complex and applicable in practice, through population policy and population projections. The most significant authors in this period were L. Kosinski, A. Jagelski, H?gerstrand. And at last, fourth stage started in 1980s and in many countries lastes untill present days. In population geography appeared new tendencies associated with the critique of positivism, the establishment of humanistic approaches and modifications of general geographic concepts. In this period, spatial analysis and quantitative scientific methods were reaffirmed, and because of that some population studies were redefined in spatial demography, a time dimension advocated in historical demography. In this context, we emphasize the work of D. Plane and P. Rogerson. Population geography is viewed differently from one country to another. Its definition differs from too narrow to overly broad. But two research areas were of particular interest to geographers - population distribution and migration. Both items acquired an international dimension. Recently, eminent population geographers exchanged various view points in an attempt to provoke new thinking on subject and define the answers of new fields research in population geography. Population geography in the XXI Century is no longer a field comprised of spatial applications of fertility, mortality and migration only. Contemporary population geography is theoretically sophisticated, integrating spatial analysis, GIS and geo-referenced data. Future progress in the field of population geography will derive from more research at the intersections of population processes and societal issues and concerns. Major themes of future empirical researches in population geography should be: global population growth, studies of migration, transnationalism, human security issues, population-health-environment nexus, human-environment sustainability, economic development and poverty issues.

The ice-filled caldera of Mount Wrangell, Alaska, provides an unusual opportunity to examine the interaction between a glacier and an active volcano. The caldera acts as a giant calorimeter, preserving a rough balance between snow precipitation at the glacier surface and bottom melting. In April 1982 we sounded the glacier using an airborne 840 MHz pulsed radar (Narod B B, Clarke G K C 1983 UHF radar system for airborne surveys of ice thickness. Canadian Journal of Earth Sciences 20(7): 1073–1086). The data were recorded on magnetic tape, then computer processed and plotted as depth, rather than time, sections.In addition to mapping ice thickness, we detected extensive internal layers presumed to have been deposited during past eruptions of Mount Wrangell. The challenge of interpreting these internal reflectors inspired us to develop a unified interpretation model that incorporates both glaciological measurements and phenomenological equations for firn and ice. The interpretation model yields the variation with surface-normal depth z of temperature T, heat flux q, ice pressure p, density ρ, surface-normal component of flow velocity w, down-slope component of flow velocity u, depositional age ta, two-way wave travel time τ2, and two-way propagation loss P2. The following system of linear differential equations is integrated using the Runge-Kutta method:123456789 together with physical property relations such as the following 1011121314The boundary conditions on the integration variables are T(0) = Ts,T(h) = TM, p(0) = 0, ρ(0) =ρs, w(0) = ws, u(h) = uB, t a(0) = 0, τ2(0) = 0, and P2(0) = 0, where Ts is surface temperature, TM is bottom temperature, ρs is surface density, ws is surface-normal velocity measured at the glacier surface, and uB is sliding velocity. The remaining variables are thermal conductivity K, specific heat capacity c, flow-law constant B0, creep activation energy Q, universal gas constant R, shape factor F, surface slope α, flow-law exponent n, gravity acceleration g, empirical constants m1, m2, and p* from Benson’s firn-densification law (Benson C S 1962 Stratigraphie studies in the snow and firn of the Greenland ice sheet. SIPRE Research Report 70), ice density ρI, surface value of two-dimensional flow divergence Δ0 = (∂u/∂x + ∂v/∂y)s, relative dielectric permittivity ∈, free-space electromagnetic wave velocity v0, propagation loss rate D,T0 = 273.16 °K, thermal conductivity of ice K.I, loss-law constant D0, and activation energy for propagation loss E. The units of temperature and density in the above equations are respectively K and kg m−3.Preliminary modelling has yielded an age-depth relationship for internal reflecting layers that roughly matches the known eruption record for Mount Wrangell and extends the volcanic history by more than 200 years. High signal absorption rates restrict interpretation of the caldera geometry. Reflections from the bed are not consistently detectable beyond a depth of approximately 350 m, suggesting a loss rate of 7–8 dB per 100 m of path length. The anomalous losses are attributed to abnormally high concentrations of ionic impurities and scattering sources.

The ice-filled caldera of Mount Wrangell, Alaska, provides an unusual opportunity to examine the interaction between a glacier and an active volcano. The caldera acts as a giant calorimeter, preserving a rough balance between snow precipitation at the glacier surface and bottom melting. In April 1982 we sounded the glacier using an airborne 840 MHz pulsed radar (Narod B B, Clarke G K C 1983 UHF radar system for airborne surveys of ice thickness. Canadian Journal of Earth Sciences 20(7): 1073–1086). The data were recorded on magnetic tape, then computer processed and plotted as depth, rather than time, sections. In addition to mapping ice thickness, we detected extensive internal layers presumed to have been deposited during past eruptions of Mount Wrangell. The challenge of interpreting these internal reflectors inspired us to develop a unified interpretation model that incorporates both glaciological measurements and phenomenological equations for firn and ice. The interpretation model yields the variation with surface-normal depth z of temperature T, heat flux q, ice pressure p, density ρ, surface-normal component of flow velocity w, down-slope component of flow velocity u, depositional age ta, two-way wave travel time τ2, and two-way propagation loss P2. The following system of linear differential equations is integrated using the Runge-Kutta method: 1 2 3 4 5 6 7 8 9 together with physical property relations such as the following 10 11 12 13 14 The boundary conditions on the integration variables are T(0) = Ts,T(h) = TM, p(0) = 0, ρ(0) =ρs, w(0) = ws, u(h) = uB, t a(0) = 0, τ2(0) = 0, and P2(0) = 0, where Ts is surface temperature, TM is bottom temperature, ρs is surface density, ws is surface-normal velocity measured at the glacier surface, and uB is sliding velocity. The remaining variables are thermal conductivity K, specific heat capacity c, flow-law constant B0, creep activation energy Q, universal gas constant R, shape factor F, surface slope α, flow-law exponent n, gravity acceleration g, empirical constants m1, m2, and p* from Benson’s firn-densification law (Benson C S 1962 Stratigraphie studies in the snow and firn of the Greenland ice sheet. SIPRE Research Report 70), ice density ρI, surface value of two-dimensional flow divergence Δ0 = (∂u/∂x + ∂v/∂y)s, relative dielectric permittivity ∈, free-space electromagnetic wave velocity v0, propagation loss rate D,T0 = 273.16 °K, thermal conductivity of ice K.I, loss-law constant D0, and activation energy for propagation loss E. The units of temperature and density in the above equations are respectively K and kg m−3. Preliminary modelling has yielded an age-depth relationship for internal reflecting layers that roughly matches the known eruption record for Mount Wrangell and extends the volcanic history by more than 200 years. High signal absorption rates restrict interpretation of the caldera geometry. Reflections from the bed are not consistently detectable beyond a depth of approximately 350 m, suggesting a loss rate of 7–8 dB per 100 m of path length. The anomalous losses are attributed to abnormally high concentrations of ionic impurities and scattering sources.

Sitor Situmorang, Toba na Sae; Sejarah lembaga sosial politik abad XIII-XX (Johann Angerler) Raul Pertierra, Science, technology, and everyday culture in the Philippines (Greg Bankoff) Françoise Gérard and François Ruf (eds), Agriculture in crisis; People, commodities and natural resources in Indonesia, 1996-2000 (Peter Boomgaard) Kennet Sillander, Acting authoritatively; How authority is expressed through social action among the Bentian of Indonesian Borneo (Aurora Donzelli) Kathleen M. Nadeau, Liberation theology in the Philippines; Faith in a revolution (Gareth Fisher) Roy Ellen, On the edge of the Banda Zone; Past and present in the social organization of a Moluccan trading network (Gregory Forth) Roy Ellen, On the edge of the Banda Zone; Past and present in the social organization of a Moluccan trading network (J.M. Gullick) I.H.N. Evans, Bornean diaries, 1938-1942 (Fiona Harris) S. Margana, Kraton Surakarta dan Yogyakarta 1769-1874 (Mason C. Hoadley) Henry Frei, Guns of February; Ordinary Japanese soldiers’ views of the Malayan campaign and the fall of Singapore 1941-42 (Russell Jones) Gerrit Knaap and Heather Sutherland, Monsoon traders; Ships, skippers and commodities in eighteenth-century Makassar (J. Thomas Lindblad) David W. Fraser and Barbara G. Fraser, Mantles of merit; Chin textiles from Myanmar, India and Bangladesh (Sandra A. Niessen) Kees Snoek, E. du Perron; Het leven van een smalle mens (Frank Okker) Arthur J. Dommen, The Indochinese experience of the French and the Americans; Nationalism and communism in Cambodia, Laos and Vietnam (Vatthana Pholsena) J.H.M.C. Boelaars and A.C. Blom, Mono Koame; ‘Wij denken ook’ (Anton Ploeg) James J. Fox and Dionisio Babo Soares (eds), Out of the ashes; Destruction and reconstruction of East Timor (Johanna van Reenen) Anke Niehof and Firman Lubis (eds), Two is enough; Family planning in Indonesia under the New Order 1968-1998 (Elisabeth Schröder-Butterfill) Andrew MacIntyre, The power of institutions; Political architecture and governance (Henk Schulte Nordholt) Carol Ireson-Doolittle and Geraldine Moreno-Black, The Lao; Gender, power, and livelihood (Guido Sprenger) David L. Gosling (with a foreword by Ninian Smart), Religion and ecology in India and Southeast Asia (Bryan S. Turner) William C. Clarke, Remembering Papua New Guinea; An eccentric ethnography (Donald Tuzin) Review essay Gerben Nooteboom: Competition, collateral damage, or ‘just accidents’? Three explanations of ethnic violence in Indonesia: - Jacques Bertrand, Nationalism and ethnic conflict in Indonesia - Cristina Eghenter, Bernard Sellato, and G. Simon Devung (eds), Social science research and conservation management in the interior of Borneo; Unravelling past and present interactions of people and forests - Nancy Lee Peluso and Michael Watts (eds), Violent environments - Günther Schlee (ed.), Imagined differences; Hatred and the construction of identity

ABSTRACT The stability of Islamic finance has made many researchers interested in discussing Islamic finance. Sukuk is included in one of the widely published areas of Islamic finance, making it a topic of discussion in several scholarly forums. This study used the Scopus database, where there were 2,128 articles related to sukuk in the Scopus web in 2011-2021, but only 108 articles were included in the criteria and used as a research sample using bibliometric methods and SLR to obtain results related to publication activities, popular topics, research trends, and recommendations for research directions related to sukuk. In the bibliometric analysis method with the help of biblioshiny applications and SLR analysis by reviewing each article and grouping research topics. The results showed that sukuk related publication articles were spread in several countries that were not restricted. Malaysia is the country with the most publications related to sukuk, and most often conducts research collaborations in both Multiple Country Collaboration (MPC) and Single Country Collaboration (SCP). The results of SLR analysis have four themes that are most discussed in research related to sukuk, so researchers provide recommendations for further research directions that can be used by researchers in the future, such as adding research using qualitative methods or discussing the impact of sukuk performance in real terms not only from secondary data. Keywords: Bibliometric, Islamic Bond, Sukuk, Systematic Literature Review (SLR). ABSTRAK Stabilnya Keuangan Islami menjadikan banyak peneliti yang tertarik membahas Keuangan Islami. Sukuk termasuk dalam salah satu sektor Keuangan Islami yang banyak diterbitkan sehingga menjadikan sukuk sebagai topik bahasan diskusi dalam beberapa forum ilmiah. Penelitian ini menggunakan database scopus dimana terdapat 2.128 artikel terkait sukuk pada tahun 2011-2021 dalam web scopus, akan tetapi hanya 108 artikel yang masuk dalam kriteria dan dijadikan sampel penelitian dengan menggunakan metode bibliometrik dan SLR untuk mendapatkan hasil terkait aktivitas publikasi, tema popular, tren penelitian dan rekomendasi arah penelitian terkait sukuk. Pada metode bibliometrik analisis menggunakan bantuan aplikasi biblioshiny dan analisis SLR dengan melakukan review setiap artikel dan mengelompokkan tema penelitian. Hasil penelitian menunjukkan artikel publikasi terkait sukuk tersebar di beberapa negara yang tidak dibatasi. Malaysia merupakan negara dengan publikasi terbanyak terkait sukuk dan paling sering melakukan kolaborasi penelitian baik secara Multiple Country Collaboration (MPC) dan Single Country Collaboration (SCP). Hasil analisis SLR terdapat empat tema yang paling banyak dibahas dalam penelitian terkait sukuk, sehingga peneliti memberikan rekomendasi arah penelitian selanjutnya yang dapat digunakan oleh peneliti selanjutnya dengan menambah penelitian menggunakan metode kualitatif atau membahas dampak kinerja sukuk secara real bukan hanya dari data sekunder. Kata Kunci: Bibliometric, Islamic Bond, Sukuk, Systematic Literature Review (SLR). REFFERENCES Ahmad, A. U. F., Muneeza, A., Farooq, M. O., & Hasan, R. (2018). Post-default sukuk restructuring: an appraisal of shari’ah issues. In Hassan, M.K. and Rashid, M. (Ed.) Management of Islamic Finance: Principle, Practice, and Performance (pp. 113–128). Bingley: Emerald Publishing Limited Al Fathan, R., & Arundina, T. (2019). Finance-growth nexus: Islamic finance development in Indonesia. International Journal of Islamic and Middle Eastern Finance and Management, 12(5), 698–711. doi:10.1108/IMEFM-09-2018-0285 Al Madani, H., Alotaibi, K. O., & Alhammadi, S. (2020). The role of Sukuk in achieving sustainable development: Evidence from the Islamic Development Bank. Banks and Bank Systems, 15(4), 36–48. doi:10.21511/bbs.15(4).2020.04 Ashraf, D., Rizwan, M. S., & Azmat, S. (2020). Not one but three decisions in sukuk issuance: Understanding the role of ownership and governance. Pacific Basin Finance Journal, 69. doi:10.1016/j.pacfin.2020.101423 Aziz, S., Ashraf, D., & El-Khatib, R. (2021). Societal trust and Sukuk activity. Journal of International Financial Markets, Institutions and Money, 74. doi:10.1016/j.intfin.2021.101384 Bahoo, S. (2020). Corruption in banks: A bibliometric review and agenda. Finance Research Letters, 35. doi:10.1016/j.frl.2020.101499 Baker, H. K., Kumar, S., & Pandey, N. (2019). Thirty years of the Global Finance Journal: A bibliometric analysis. Global Finance Journal, 47. doi:10.1016/j.gfj.2019.100492 Baker, H. K., Kumar, S., & Pattnaik, D. (2020). Twenty-five years of review of financial economics: A bibliometric overview. Review of Financial Economics, 38(1), 3–23. doi:10.1002/rfe.1095 Balli, F., Ghassan, H., & Al Jeefri, E. H. (2021). Sukuk and bond spreads. Journal of Economics and Finance, 45(3), 529–543. doi:10.1007/s12197-021-09545-9 Brahmana, R. K., & You, H. W. (2021). Do muslim CEOs and muslim stakeholders prefer Islamic debt financing? Global Finance Journal, 54. doi:10.1016/j.gfj.2021.100625 Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77–101. doi:10.1191/1478088706qp063oa Comerio, N., & Strozzi, F. (2019). Tourism and its economic impact: A literature review using bibliometric tools. Tourism Economics, 25(1), 109–131. doi:10.1177/1354816618793762 Donohue, J. C. (1972). A bibliometric analysis of certain information science literature. Journal of the American Society for Information Science, 23(5), 313–317. doi:10.1002/asi.4630230506 El-Khatib, R. (2017). Determinants of corporate leverage in publicly listed GCC companies - Conventional versus Sukuk. Advances in Financial Economics, 19, 77–102. doi:10.1108/S1569-373220160000019004 Ernawati, E., & Asri, M. (2020). Knowledge and awareness of Islamic Financial in Europe And America Countries. Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam, 13(1), 23-37. doi:10.21043/iqtishadia.v13i1.7207 Godlewski, C. J., Turk-Ariss, R., & Weill, L. (2016). Do the type of sukuk and choice of shari’a scholar matter? Journal of Economic Behavior and Organization, 132, 63–76. doi:10.1016/j.jebo.2016.04.020 Haddow, G. (2018). Bibliometric research. In Research Methods: Information, Systems, and Contexts: Second Edition (pp. 241–266). Cambrige: Elsevier Ltd. Hasan, R., Ahmad, A. U. F., & Parveen, T. (2019). Sukuk risks – A structured review of theoretical research. Journal of Islamic Accounting and Business Research, 10(1), 35–49. doi:10.1108/JIABR-06-2015-0026 Hidayat, T. (2011). Buku pintar investasi Syariah. Jagakarsa: PT TransMedia. Ishak. (2008). Pengelolaan perpustakaan berbasis teknologi informasi. Jurnal Study Perpustakaan dan Informasi, 4(3). Islamic Corporation for the Development of the Private Sector. (2020). Islamic finance development report 2020: progressing through adversity. Retrieved from https://icd-ps.org/uploads/files/ICD-Refinitiv IFDI Report 20201607502893_2100.pdf Islamic Financial Service Board. (2020). Islamic financial services industry stability report 2020. Retrieved from https://www.ifsb.org/download.php?id=5724&lang=English&pg=/sec03.php Jaidka, K., Khoo, C. S. G., & Na, J. C. (2013). Literature review writing: How information is selected and transformed. Aslib Proceedings: New Information Perspectives, 65(3), 303–325. doi:10.1108/00012531311330665 Jalil, M. J. A., & Rahman, Z. A. (2012). Sukuk investment: Comparison of the profits obtained by using Ijarah and Musharakah Mutanaqisah principles with long-term tenure. Qualitative Research in Financial Markets, 4(2–3), 206–227. doi:10.1108/17554171211252538 Kholis, N. (2017). Potret perkembangan dan praktik keuangan Islam di dunia. Millah: Journal of Religious Studies, 1(1), 1-30. doi:10.20885/millah.vol17.iss1.art1 Laila, N. (2019). Pengembangan sukuk negara di Indonesia:Analisis komprehensif dalam menggali alternatif solusi dan strategi pengembangan sukuk negara Indonesia (B. H. Suhesta (ed.)). Sidoarjo: Nizamia Learning Center 2019 Liu, Z., Yin, Y., Liu, W., & Dunford, M. (2015). Visualizing the intellectual structure and evolution of innovation systems research: a bibliometric analysis. Scientometrics, 103(1), 135–158. doi:10.1007/s11192-014-1517-y Majelis Ulama Indonesia. (2020). Fatwa Dewan Syariah Nasional-Majelis Ulama Indonesia no: 137/DSN-MUIAX2020 Tentang SUKUK. 19, 1–8. Retrieved from https://www.shariaknowledgecentre.id/id/.galleries/pdf/fatwa/capital-market/137-sukuk.pdf Majumdar, S., & Puthiya, R. (2021). Role of signaling in issuance of sukuk versus conventional bonds – an empirical analysis of the bond market in the UAE. International Journal of Islamic and Middle Eastern Finance and Management, 14(5), 967–981. doi:10.1108/IMEFM-02-2020-0093 Melis. (2017). Perkembangan sukuk di indonesia, malaysia, dan dunia. Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah, 2(2), 75–88. Mohamed, H. H., Masih, M., & Bacha, O. I. (2015). Why do issuers issue Sukuk or conventional bond? Evidence from Malaysian listed firms using partial adjustment models. Pacific Basin Finance Journal, 34, 233–252. doi:10.1016/j.pacfin.2015.02.004 Naifar, N., & Hammoudeh, S. (2016). Do global financial distress and uncertainties impact GCC and global sukuk return dynamics? Pacific Basin Finance Journal, 39, 57–69. doi:10.1016/j.pacfin.2016.05.016 Naim, A. M., Isa, M. Y., & Hamid, M. L. (2013). The effects of new AAOIFI standards on Sukuk in choosing the most authentic Islamic principles. 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S., Saiti, B., & Dinç, Y. (2019). The contracts, structures and pricing mechanisms of sukuk: A critical assessment. Borsa Istanbul Review, 19, S21–S33. doi:10.1016/j.bir.2018.10.001 Rossetto, D. E., Bernardes, R. C., Borini, F. M., & Gattaz, C. C. (2018). Structure and evolution of innovation research in the last 60 years: Review and future trends in the field of business through the citations and co-citations analysis. Scientometrics, 115(3), 1329–1363. doi:10.1007/s11192-018-2709-7 Saeed, M., Elnahass, M., Izzeldin, M., & Tsionas, M. (2021). Yield Spread Determinants of Sukuk and Conventional Bonds. Economic Modelling, 105. doi:10.1016/j.econmod.2021.105664 Sherif, M., & Erkol, C. T. (2017). Sukuk and conventional bonds: Shareholder wealth perspective. Journal of Islamic Accounting and Business Research, 8(4), 347–374. doi:10.1108/JIABR-09-2016-0105 Smaoui, H., & Ghouma, H. (2020). Sukuk market development and Islamic banks’ capital ratios. 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Companies that hire an auditor to audit their financial statements are charged an audit fee. The audit fee is a payment given by the company to the auditor in exchange for his or her services. The purpose of this study is to discover if audit quality, firm size, complexity, and company risk all play a role in setting audit costs for financial statements. This study used a purposive sampling technique using a sample of 54 manufacturing businesses listed on the Indonesia Stock Exchange for the 2017-2019 period. Data analysis techniques used include the descriptive analysis test, classical assumption test, multiple regression analysis test, simultaneous test (f-test), and partial test (t-test). According to the findings of the study, audit quality, firm size, and firm complexity all have a significant positive impact on audit fees. While the firm risk variable is not proven to have an effect on audit fees. Keywords: Audit fee, Audit quality, Company size, Company complexity, Company risk. References: Agoes, S. (2017). Auditing: Petunjuk Praktis Pemeriksaan Akuntan Oleh Akuntan Publik. Jakarta: Salemba Empat. Ahmad, A. C., & Abidin, S. (2008). Audit Delay of Listed Companies: A Case of Malaysia. CCSE International Business Research., Vol. 1, No.4 October 2008, 32-39. Akram, Basuki, P., & Budiarto. (2017). Pengaruh Mekanisme Corporate Governance, Kualitas Audit, Ukuran Perusahaan dan Leverage Terhadap Integritas Laporan Keuangan. Vol.2, No.1, Oktober 2017, 95-120. Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. (2017). Auditing and Assurance Services: An Integrated Approach, Sixteenth Edition. Newyork: Pearson Prentice Hall. Ask, J., & Holm, M. L. (2013). Audit Fee Determinants in Different Ownership Structures. Uppsala University, 1-49. Awuy, V. P., Sayekti, Y., & Purnamawati, I. (2016). Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Earnings Response Coefficient (ERC). Jurnal Akuntansi dan Keuangan, 18, No.1, 15-26. Chandra, M. O. (2015). Pengaruh Good Corporate Governance, Karakteristik Perusahaan dan Ukuran KAP Terhadap. Jurnal Akuntansi Bisnis, Vol. 8, No. 26 Maret 2015, 174-194. Cooper, D. R., & Schindler, P. S. (2017). Metode Penelitian Bisnis (12 ed.). Jakarta: Salemba Empat. Cristansy, J., & Ardiati, A. Y. (2018). Pengaruh Kompleksitas Perusahaan, Ukuran Perusahaan dan Ukuran KAP Terhadap Audit fee Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2012-2016. Modus Journal Vol. 30, No.2: 198-211 ISSN: 0852-1875, ISSN (Online): 2549 3787, 198-211. DeAngelo, L. E. (1981). Auditor Size and Audit Quality. Journal of Accounting and Economics Vol. 3 (1981), 183-199. Eisenhardt, K. M. (1989). Agency Theory: An Assessment and Review. Academy of Management Review, Vol.14, No. 1, 57-74. Gammal, W. E. (2012). Determinants of Audit Fees: Evidence from Lebanon. International Business Research, Vol. 5, No. 11: 2012, 136-145. Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro. Hasan, M. A. (2017). Pengaruh Kompleksitas Audit, Profitabilitas Klien, Ukuran Perusahaan dan Ukuran Kantor Akuntan Publik Terhadap Audit Fee. Pekbis Jurnal, Vol. 9, No. 3, November 2017, 214-230. Huri, S., & Syofyan, E. (2019). Pengaruh Jenis Industri, Ukuran Perusahaan, Kompleksitas Perusahaan dan Profitabilitas Klien Terhadap Audit Fee. Jurnal Eksplorasi Akuntansi, Vol. 1, No. 3, 1096-1110. Retrieved from http://jea.ppj.unp.ac.id/index.php/jea/issue/view/9 Institut Akuntansi Publik Indonesia (IAPI). (2016). Undang-Undang Nomor 2 Tahun 2016 Tentang Penentuan Imbalan Jasa Audit Laporan Keuangan. http://iapi.or.id/uploads/content/95-PP-No-2-Tahun-2016- tentang-Penentuan-Imbalan-Jasa-Audit-Laporan-Keuangan.pdf ICAEW. (2005). Audit Quality: Agency Theory and The Role of Audit. Audit and Assurance Faculty. Immanuel, R., & Yuyetta, E. N. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Penetapan Audit Fees. DIPONEGORO JOURNAL OF ACCOUNTING, Volume 3, Nomor 3, Tahun 2014, 1-12. Retrieved from http://ejournal-s1.undip.ac.id/index.php/accounting Indriastuti, M. (2012). Analisis Kualitas Auditor dan Corporate Governance Terhadap Manajemen Laba.Eksistansi (ISSN 2085-2401), Vol. IV, No. 2, Agustus 2012. Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics Vol. 3 (1976), 305-360. Julianto, I. A., Yadnyana, I., & Suputra, I. G. (2016). Pengaruh Audit Fee, Perencanaan Audit Dan Resiko Audit Terhadap Kualitas Audit Pada Kantor Akuntansi Publik di Bali. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, Vol. 5, No. 12, 2016, ISSN: 2337-3067, 4029-4056. Keputusan BAPEPAM No. KEP-36/PM/2003, Tentang Kewajiban Penyampaian Laporan Keuangan Berkala. (2003). https://docplayer.info/30003274-Keputusan-ketua-badan-pengawas-pasar-modal-nomor-kep- 36-pm-2003-tentang-kewajiban-penyampaian-laporan-keuangan-berkala.html Nugrahani, N. R., & Sabeni, A. (2013). Faktor-Faktor yang Mempengaruhi Penetapan Fee audit Eksternal Pada Perusahaan Yang Terdaftar Di BEI. Diponegoro Journal of Accounting, Volume 2, Nomor 2, Tahun 2013, ISSN(Online): 2337-3806, 1-11. Pambudi, T. L., & Ghozali, I. (2013). Pengaruh Kepemilikan Perusahaan Dan Manajemen Laba Terhadap Tipe Auditor Dan Audit Fees Pada Perusahaan Manufaktur Di Bursa Efek Indonesia. Diponegoro Journal of Accounting, Volume 2, Nomor 1, Tahun 2013, 1-13. Pranama, R. S. (2019). Pengaruh Pelaporan Corporate Social Responsibility, Kualitas Auditor, Ukuran Perusahaan, Anak Perusahaan dan Resiko Perusahaan Terhadap Komitmen Audit Laporan Keuangan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI 2015-2017). Universitas Islam Indonesia, Yogyakarta. Sanusi, M. A., & Purwanto, A. (2017). Analisis Faktor Yang Mempengaruhi Biaya Audit Eksternal, Diponegoro Journal of Accounting, Volume 6, Nomor 3, Tahun 2017, ISSN(Online): 2337-3806, 1-9. Selano, E. C., Tedjasuksmana, B., & Wardani, R. P. (2017). Faktor-Faktor Yang Mempengaruhi Kecenderungan Kecurangan Laporan Keuangan Pada Perusahaan Property, Real Estate and Building Yang Terdaftar di BEI Tahun 2013-2015. Jurnal Akuntansi Kontemporer (JAKO), Vol. 9, No. 2, Juli 2017, 162-182. Suharli, M., & Nurlaelah. (2008). Konsentrasi Auditor Dan Penetapan Fee audit: Investigasi Pada BUMN, JAAI, Volume 12, No. 2, Desember 2008, 133-148. Syafina, D. C. (2018, Oktober 8). Kasus SNP Finance dan Pertaruhan Rusaknya Reputasi Akuntan Publik. (Suhendra, Editor) Retrieved from tirto.id: https://tirto.id/kasus-snp-finance-dan-pertaruhan- rusaknya-reputasi-akuntan-publik-c4RT Triani, Y. O. (2016). Faktor-Faktor Yang Mempengaruhi Penetapan Fee audit Fees (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2011-2013). Ulfasari, H. K., & Marsono. (2014). Determinan Fee audit Eksternal Dalam Konvergensi IFRS. Diponegoro Journal of Accounting, Volume 3, Nomor 2, Tahun 2014, ISSN(Online): 2337-3806, 1-11. Watkins, A. L., Hillison, W., & Morecroft, S. E. (2004). Audit Quality: A Synthesis of Theory And Empirical Evidence. Journal of Accounting Literature, Vol. 23, tahun 2004, ABI/INFORM Global, 153-193. Widiastari, P. A., & Yasa, G. W. (2018). Pengaruh Profitabilitas, Free Cash Flow, dan Ukuran Perusahaan pada Nilai Perusahaan. E-Jurnal Akuntansi Universitas Udayana, Vol. 23, No. 2, Mei 2018, ISSN: 2302-8556, 957-981. doi:https://doi.org/10.24843/EJA.2018.v23.i02.p06 Yulianti, N., Agustin, H., & Taqwa, S. (2019). Pengaruh Ukuran Perusahaan, Kompleksitas Audit, Risiko Perusahaan dan Ukuran KAP Terhadap Fee audit. Jurnal Eksplorasi Akuntansi, Vol. 1, No. 1, Seri B, Februari 2019, ISSN: 2656-3649 (Online), 217-235. Yulio, W. S. (2016). Pengaruh Konvergensi IFRS, Komite Audit Dan Kompleksitas Perusahaan Terhadap Fee audit. Jurnal Akuntansi Bisnis, Vol. 15, No. 29, 29 September 2016, 77-92.

Autophagy, the major lysosomal degradation pathway in the cell plays a key role in the maintenance of metabolism, healthy mitochondria and limits reactive oxygen species, thus keeping the genome and proteome healthy. We demonstrated that erythroblasts rely on mitophagy as they differentiate into erythrocytes 1 and that hematopoietic stem cells (HSCs) require autophagy to survive and repopulate a new hematopoietic system 2. Genetic ablation of Atg7 in the hematopoietic system, which encodes a component of the autophagy system, resulted in a pre-leukemic phenotype, which predicted low autophagic flux found in blasts from patients with acute myeloid leukemia 3. Most recently, our studies indicate that autophagy provides free fatty acids for neutrophil differentiation by degrading lipid droplets 4. However, it is not clear what is degraded by autophagy in HSCs or whether autophagy is required to provide building blocks to the HSC and what the nature of these building blocks is. We are currently addressing this by using state-of-the-art in vivo techniques, and I will report our findings in my presentation. 1 Mortensen, M., Ferguson, D. J., Edelmann, M., Kessler, B., Morten, K. J., Komatsu, M. & Simon, A. K. Loss of autophagy in erythroid cells leads to defective removal of mitochondria and severe anemia in vivo. Proc Natl Acad Sci U S A 107, 832-837, doi:10.1073/pnas.0913170107 (2010). 2 Mortensen, M., Soilleux, E. J., Djordjevic, G., Tripp, R., Lutteropp, M., Sadighi-Akha, E., Stranks, A. J., Glanville, J., Knight, S., Jacobsen, S. E., Kranc, K. R. & Simon, A. K. The autophagy protein Atg7 is essential for hematopoietic stem cell maintenance. J Exp Med 208, 455-467, doi:10.1084/jem.20101145 (2011). 3 Watson, A. S., Riffelmacher, T., Stranks, A., Williams, O., De Boer, J., Cain, K., MacFarlane, M., McGouran, J., Kessler, B., Khandwala, S., Chowdhury, O., Puleston, D., Phadwal, K., Mortensen, M., Ferguson, D., Soilleux, E., Woll, P., Jacobsen, S. E. & Simon, A. K. Autophagy limits proliferation and glycolytic metabolism in acute myeloid leukemia. Cell Death Discov 1, doi:10.1038/cddiscovery.2015.8 (2015). 4 Riffelmacher, T., Clarke, A., Richter, F. C., Stranks, A., Pandey, S., Danielli, S., Hublitz, P., Yu, Z. R., Johnson, E., Schwerd, T., McCullagh, J., Uhlig, H., Jacobsen, S. E. W. & Simon, A. K. Autophagy-Dependent Generation of Free Fatty Acids Is Critical for Normal Neutrophil Differentiation. Immunity 47, 466-480, doi:10.1016/j.immuni.2017.08.005 (2017). Disclosures No relevant conflicts of interest to declare.

A ripe fruit rot of tomato (Lycopersicon esculentum) associated with stink bug (Euschistus conspersus) feeding caused extensive losses in the Sacramento Valley of California in 1998. Portions of several fields were abandoned at harvest due to fruit rot levels >30%. Symptoms included a soft, water-soaked rot often surrounding a firm, dark green island. Entire fruit sometimes became watery and soft. The ascomycetous yeast, Eremothecium coryli, characterized by spindle-shaped ascospores with long, thin, whip-like terminal appendages (1), was consistently isolated from diseased tissue plated on V8 or potato dextrose agar amended with tetracycline. Ripe tomato fruit were inoculated with a 0.1-ml suspension of 1.5 × 105 ascospores per ml injected to a depth of ≈4 mm to simulate stink bug probing. Fruit were placed in plastic containers and, in initial tests, were held at room temperature. In subsequent tests, inoculated fruit were maintained at constant temperatures of 20, 25, 30, or 35°C. Controls included inoculum either placed on the fruit surface or injected with sterilized water. Each treatment consisted of one to four fruit in two to four replications. All experiments were repeated. Lesions were visible within 5 days after inoculation and were >25 mm in diameter after 7 days. Progression of rot occurred at all temperatures but was fastest at 30 and 35°C. Controls remained symptomless. E. coryli was reisolated from infected fruit. This is the first documentation of field-level losses caused by E. coryli associated with stink bug feeding. Isolates are maintained in the Herman J. Phaff Collection of Yeast and Yeast-like Microorganisms at the University of California, Davis. Reference: (1) G. S. de Hoog et al. 1998. Eremothecium Borzi emend. Kurtzman. Pages 201-208 in: The Yeasts—A Taxonomic Study. C. P. Kurtzman and J. W. Fell, eds. Elsevier Scientific Publishers, Amsterdam.

The high competition in the business world with many competitors has forced the company to develop its business, one of them by diversification. This study aims to investigate the influence of diversification level, segment numbers, and industrial sector types on firm performance measured by the excess value. The theory underlying this research is agency theory, which describes the relationship between the company owner with the company management, The number of samples of this study are 333 companies from miscellaneous industry sector, and consumer goods sector, and basic industry and chemicals sector listed on the Indonesia Stock Exchange throughout 2017 – 2018. The results showed that data can be pooled for 3 years, all classic assumption tests are fulfilled, and partial regression coefficient test found that variable diversification level and variable number of segments > 0.05, then Ho1 and Ho2 rejected, while type of miscellaneous industry sector and Type of consumer goods sector <0.05, then Ho3 and Ho4 received. The conclusion showed that variable diversification level and variable number of segments has not sufficient evidence of negative effect on excess value, while type of miscellaneous industry sector and Type of consumer goods sector sufficient evidence of negative effect on excess value. Keywords: Firm Performance, Diversification Level, Number of Segments, and Industrial Sector. References: Amyulianthy, R., & Nuraini, Sari. (2013), “Pengaruh Diversifikasi Terhadap Kinerja Perusahaan”, Binus Business Review, Vol.4, no.1, pp.215–230. Berger, P. G., & Eli, O. (1995), “Diversification’s Effect on Firm Value”, Journal of Financial Economics, Vol.37, pp.39–65. Bowerman, B. L., O’Connell, R. T., & Murphree, E. S. (1979), Business Statistics in Practice, Edisi 7, New York: McGraw-Hill/Irwin. Chandra, D., & Triyani, Y. (2015), “Pengaruh Level Diversifikasi, Leverage, Return On Asset, Umur Perusahaan, Dan Sektor Industri Terhadap Nilai Perusahaan Yang Terdaftar Di BEI Periode 2009-2011”, Jurnal Akuntansi Manajemen, Vol.4, no.2, pp.66–84. Cooper, D. R., & Schindler, P. S. (2013), Business Research Methods, Edisi 12, New York: McGraw-Hill. 'Diversifikasi Usaha, Unilever Masuk Bisnis Saus Sambal' (2018), CNBC Indonesia, 28 September, diakses 9 Oktober 2019, https://www.cnbcindonesia.com/market/20180928100757-17-35152/diversifikasi-usaha-unilever-masuk-bisnis-saus-sambal Ghozali, I. (2013), Aplikasi Analisis Multivariette Dengan Program IBM SPSS 23, Edisi 8, Semarang: Badan Penerbit Universitas Diponegoro. Gujarati, D., & Dawn, P. (2009), Basic Econometrics, Edisi 4, New York: McGraw-Hill. Harto, P. (2005), “Kebijakan Diversifikasi Perusahaan Dan Pengaruhnya Terhadap Kinerja: Studi Empiris Pada Perusahaan Publik Di Indonesia”, SNA VIII Solo, pp.297-307. Ikatan Akuntan Indonesia (2014), Standar Akuntansi Keuangan, Jakarta: Salemba Empat. Jensen, M. C., & William, H. M. (1976), "Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure", Journal of Financial Economic, Vol.3, No.4, pp.1-75. Kamus Besar Bahasa Indonesia. 2014. “Kamus Besar Bahasa Indonesia Online”, diakses 5 Oktober 2019 http://www.kbbi.web.id. Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2016), Intermediate Accounting, Edisi 16, John Wiley and Sons, Inc. Lucyanda, J., & Wardhani, R. H. K. (2017), “Pengaruh Diversifikasi Dan Karakteristik Perusahaan Terhadap Kinerja Perusahaan”, Jurnal Riset Akuntansi dan Keuangan. Montgomery, Cynthia A. (1994), Corporate Diversification, Journal of Economic Perspectives, Vol.8, No.3, pp.163-178. Rani, P. (2015). “Peran Kepemilikan Manajerial Dalam Memoderasi Pengaruh Strategi Diversifikasi Terhadap Kinerja Perusahaan”, Jurnal Akuntansi dan Keuangan, Vol.4, no.2, pp.162–82. Salindeho, A. O., Ivonne, S. S., & Joubert, B. M. (2018), “Pengaruh Diversifikasi Usaha Terhadap Kinerja Keuangan Dan Return Saham Study Kasus Pada Perusahaan Manufaktur Automotive and Effect of Business Diversification of Financial Performance and Return Stock Case Stock in Automotive and Component Manufacturing”, Jurnal Riset Akuntansi dan Keuangan, Vol.6, no.3, pp.1078–87. Sari, I. A., Wiratno, A., & Suyono, E. (2014), “Pengaruh Strategi Diversifikasi Dan Karakteristik Perusahaan Terhadap Kinerja Perusahaan”, JAFFA (Journal of Auditing, Finance, and Forensic Accounting), Vol.02, no.1, pp.13–22. Scott, W. R. (2015), Financial Accounting Theory, Edisi 7, Toronto: Pearson Canada Inc. Setionoputri, A., Meiden, C., & Siagian, D. (2007), “Pengaruh Diversifikasi Korporat Terhadap Excess Value Perusahaan Manufaktur, Perdagangan Grosir Dan Eceran, Serta Properti Dan Real Estate Yang Terdaftar Di BEI Tahun 2005-2007” Bidang Akuntansi Private: Akuntansi Keuangan dan Pasar Modal, pp.1–25. Satoto, S. S. (2009), “Strategi Diversifikasi Terhadap Kinerja Perusahaan”, Jurnal Keuangan dan Perbankan, Vol.13, no.2, pp.280–287. Spence, M. (2002), “Signaling in Retrospect and the Informational Structure of Markets”, American Economic Review, Vol.92, no.3, pp.434–459. Thompson, A. J. G., & Peteraf, M. (2012), Crafting and Executing Strategy: Concept and Cases, Edisi 18, New York: McGraw Hill. Virginia, Y. M., & Ratnasih, C. (2017), “Pengaruh Lingkungan Kerja Dan Stres Kerja Terhadap Produktivitas Kerja Dan Berimplikasi Pada Kinerja Karyawan”, Journal of Chemical Information and Modeling, Vol.53, no.9, pp.1689–99. Wolk, H. I., Dodd, J. L., & Tearney, M. G. (2003), Accounting Theory: Conceptual Issues in a Political and Economic Environment, Edisi 6, Mason: South-Western College Pub.

Link for citation: Sayitov S.S., Tsoi V.D. Mineralogical and geochemical features and prospects for complex mineralization of the Yakhton deposit (mountains Chakyl-Kalyan, Uzbekistan). Bulletin of the Tomsk Polytechnic University. Geo Аssets Engineering, 2023, vol. 334, no. 9, рр. 76-90. In Rus. The relevance. The results of mineralogical and geochemical studies increase the efficiency of exploration work, since reliable knowledge about the distribution of useful components and their finding forms in various types of ores, character of distribution, their intergrowth, sequence of hypogene mineral formation are necessary for predicting the ore potential of objects and determining the directions of geological exploration. In addition, the data of mineralogical and geochemical studies are used in the development of a rational scheme for the enrichment of ores and ensure the complex processing and use of mineral resources. The main aim of the research is to study the material composition and mineralogical and geochemical features of ores and ore-bearing rocks. Object of the research is Yakhton deposit, located in the Chakyl-Kalyan mountains of Uzbekistan, which is known as a skarn tungsten object with associated gold. The results of recent exploration work have shown high prospects of the object for gold mineralization. Industrial grades of gold with a complex of associated components were established in the zones of metasomatic alteration of granitoids. Methods. Chemical composition of ores was studied by silicate, spectral semi-quantitative, ICP-mass spectrometric, atomic absorption, chemical research methods. Mineral composition of ores was established by complex analyzes: optical microscopy in transmitted and reflected light, mineralogical analysis of heavy fractions, X-ray spectral local analysis under a microprobe. Results. Ore and ore-bearing rocks of Yakhton deposit are aluminosilicate (granitoid) and carbonate (skarns, limestones) composition. The ores of the Yakhton deposit are complex. The content of gold in the composition of ores is up to 4,45 g/t, tungsten oxide is up to 0,33 %. In the sequence of increasing concentration clarks in the composition of ores, the following series of elements with clarke concentrations of 40–16500 times was established: Sb<W<Re<Au<Cu<As<Ag<Se<Mo<Te<Bi. The mineral form of gold is native gold, electrum. The pyrite-arsenopyrite paragenetic mineral association is the main productive one for gold mineralization. The manifestation of the gold-silver stage and the telescoping of several paragenetic mineral association are due to the formation of complex ores.

This study aims to test empirically the factors that affecting.the firm’s.performance. The object of the research is a manufacturing company food and beverage industry listed on.Indonesia Stock.Exchange for the.period 2017 – 2019. The sampling uses purposive sampling methods with predefined criteria. Overall sample was 18 companies and 54 observational data. Data.analysis technique performed is multiple.linear regression. The result obtained in this.study there is enough evidence that the independent.board of.commissioners variables have a significant positive effect while the audit committee and the size of company have a significant negative.effect.on financial.performance.The results of this study are expected to be useful for users of the company’s..financial statement and investors .in. making final decisions and this study can contribute to future research. Keywords: Firm performance, Independent Board of Commisioners, Audit Committee, Size of Company. References: Effendi, M. A. (2017). The Power of Good Corporate Governance. Erawati, T., & Wahyuni, F. (2019). Pengaruh Good Corporate Governance, Ukuran Perusahaan Dan Leverage Terhadap Kinerja Keuangan Perusahaan Di Bursa Efek Indonesia ( Studi Kasus Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017 ). 1(2), 129–137. Gunawan, I. ., Darmawan, N. A. ., & Purnamawati, I. G. . (2015). No Title. Jurnal Akuntansi Program S1 Universitas Pendidikan Genesha, 3. Hery. (2017). Kajian Riset Akuntansi (A. Pramono, ed.). PT. Grasindo. Kasih, A. P. (2014). Pengaruh Good Corporate Governance. Lestari, W. D., & Yulianawati, I. (2012). Pengaruh Good Corporate Governance Dan Leverage Terhadap Kinerja Keuangan ( Studi Pada Perusahaan Manufaktur Yang Terdaftar BEI Tahun 2011 - 2012). 127–135. Nofitasari, N. (2015). Pengaruh good corporate governance dan kinerja perusahaan terhadap nilai perusahaan (studi pada badan usaha milik negara yang terdaftar di bursa efek indonesia tahun 2010 - 2013). Jurnal Administrasi Bisnis, 25, 108–117. Novitasari, D. P. (2016). Pengaruh Mekanisme Good Corporate Governance Terhadap Kinerja Keuangan. 106–119. Purwani, T. (2001). Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan. Rahmawati, I. A., Rikumahu, B., & Dillak, V. J. (2017). Pengaruh Dewan Direksi, Dewan Komisaris, Komite Audit dan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan. 2(2), 54–70. Sarafina, S., & Saifi, M. (2017). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Dan Nilai Perusahaan ( Studi pada Badan Usaha Milik Negara ( BUMN ) yang Terdaftar di Bursa Efek Indonesia Periode 2012-2015 ). 50(3), 108–117. Scott, W. R. (2015). Financial Accounting Theory (7th ed.). Ula, F., Sochib, & Ermawati, E. (2018). Pengaruh Ukuran Perusahaan Dan Stuktur Kepemilikan Publik Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI. Progress Conference Vol. 1, No. 1, 1(1), 861–869.

RESUMENLa historia del cristianismo no se entiende sin el complejo fenómeno mariano. El culto mariano ha afianzado la construcción de identidades colectivas, pero también individuales. La figura de la Virgen María estableció un modelo de conducta desde cada contexto histórico-cultural, remarcando especialmente los ideales de maternidad y virginidad. Dentro del imaginario católico, la Europa contemporánea ha estado marcada por la formación de una cultura aparicionista que se ha generadoa partir de diversas apariciones marianas que han establecido un canon y un marco de interpretación que ha alimentado las guerras culturales entre secularismo y catolicismo.PALABRAS CLAVE: catolicismo, Virgen María, cultura aparicionista, Lourdes, guerras culturales.ABSTRACTThe history of Christianity cannot be understood without the complex Marian phenomenon. Marian devotion has reinforced the construction of collective, but also of individual identities. The figure of the Virgin Mary established a model of conduct through each historical-cultural context, emphasizing in particular the ideals of maternity and virginity. Within the Catholic imaginary, contemporary Europe has been marked by the formation of an apparitionist culture generated by various Marian apparitions that have established a canon and a framework of interpretation that has fuelled the cultural wars between secularism and Catholicism.KEY WORDS: Catholicism, Virgin Mary, apparicionist culture, Lourdes, culture wars. BIBLIOGRAFÍAAlbert Llorca, M., “Les apparitions et leur histoire”, Archives de Sciences Sociales des religions, 116 (2001), pp. 53-66.Albert, J.-P. y Rozenberg G., “Des expériences du surnaturel”, Archives de Sciences Sociales des Religions, 145 (2009), pp. 9-14.Amanat A. y Bernhardsson, M. T. (eds.), Imagining the End. Visions of Apocalypsis from the Ancient Middle East to Modern America, London and New York, I. B. Tauris, 2002.Angelier, F. y Langlois, C. 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M., Escritos marianos selectos, Madrid, San Pablo, 2014.Harris, R., Lourdes. Body and Spirit in the Secular Age, London, Penguin Press, 1999.Harvey, J., Photography and Spirit, London, Reaktion Books, 2007.Hood, B., Supersense: Why We Believe in the Unbelievable, New York, HarperOne, 2009.Horaist, B., La dévotion au Pape et les catholiques français sous le Pontificat de Pie IX (1846-1878), Palais Farnèse, École Française de Rome, 1995.Kselman, T., Miracles and Prophecies in Nineteenth Century France, New Brunswick, Rutgers University Press, 1983.Lachapelle, S., Investigating the Supernatural: From Spiritism and Occultism to Psychical Research and Metapsychics in France, 1853-1931, Baltimore, The John Hopkins University Press, 2011.Langlois, C., “Mariophanies et mariologies au XIXe siècles. Méthode et histoire”, en Comby, J. (dir.), Théologie, histoire et piété mariale, Lyon, Profac, 1997, pp. 19-36.Laurentin, R. y Sbalchiero, P. 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IAS 40 (adopted in PSAK 13, 2012) about investment properties allowing companies to choose the method of measuring their investment properties, namely the cost method and the fair value method. Side that oppose fair value method argue that fair value is unreliable and costly. The purpose of this study, therefore, is to examine the relevance of the fair value accounting choice method and determinants that affect of fair value accounting choice method for investment property. This research is using secondary data observation technique which acquired from annual financial reports for real estate, manufacturing, and trading sector companies listed on the Indonesia Stock Exchange during the 2012-2016 period. By using judgment sampling method, the research sample tested were 48 companies (19 real estate companies, 15 manufacturing companies, and 14 trading companies). The results of this research shows that fair value accounting choice method has a positive significant on firm value. In that case shows that fair value accounting choice have a value relevance so it can help investor to make a investment decision. For determinants of fair value accounting choice, that firm size variables has significant positive and leverage significant negatively with determinants of fair value accounting choice while big four has no effect on determinants of fair value accounting choice. Keywords: Value relevance, Investment property, Firm size, Leverage, Big four. References: Acaranupong, K. (2017). Accounting practices and value relevance of investment property: Evidence from firms listed on the stock exchange of Thailand. Asian Journal of Business and Accounting, 10(2), 1–41. Ahmad, F. B., & Mohammad, A. (2015). The Effect of Fair Value Accounting on Jordanian Investment Properties. International Journal of Financial Research, 6(4), 99–113. Al-Khadash, H. A., & Ahmad, K. (2014). The Effects of the Fair Value Option under IAS 40 on the Volatility of Earnings. 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L., Road, S. S., & Tsang, D. (2013). Earnings management , firm location , and financial reporting choice: An analysis of fair value reporting for investment properties in an emerging market. Christensen, H. B., & Nikolaev, V. V. (2009). Who uses fair value accounting for non-financial assets after IFRS adoption. SSRN Working Paper, (9), 1–46. DeAngelo, L. E. (1981). AUDITOR SIZE AND AUDIT QUALITY. Journal of Accounting and Economics, 3(May), 183–199. Farahmita, A., & Siregar, S. V. (2014). FAKTOR-FAKTOR YANG MEMPENGARUHI KEMUNGKINAN PERUSAHAAN MEMILIH METODE NILAI WAJAR UNTUK PROPERTI INVESTASI. Simposium Nasional Akuntansi XVII, 1–21. FASB. (1980). Statement of Financial Accounting Concepts No. 2 - Qualitative Characteristics of Accounting Information. FASB Concepts Statements, (2), 0. Ferri, M. G., & Jones, W. H. (1979). Determinants of financial structure: A new methodological approach. American Finance Association, 34(3), 631–644. Hendriksen, E. S., & Breda, M. F. Van. (2001). 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McGraw-Hill. Tan, M. Z., Mohamat Sabri Hassan, & Embong, Z. (2014). Value Relevance of Investment Properties’ Fair Value and Board Characteristics in Malaysian Real Estate Investment Trusts. Asian Journal of Accounting and Governance, 5, 1–13. Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2013). Financial Accounting (IFRS). John Wiley & Sons, Inc. Wooten, T. C. (2003). Research About Audit Quality. The CPA Journal.

The probability of an auditor found and reported a mistatement or an error due to fraud that occurs in a client's accounting system in perform the task called as audit quality. This study aims to determine the effect of competency, independency, professionalism, audit tenure and audit delay on audit quality. The research object consist of auditors who work in an active Public Accounting Firm (KAP) located in the DKI Jakarta area. The sampling technique used purposive sampling technique, obtained 85 auditor respondents from 12 active Public Accounting Firms listed in the KAP database published by the Ministry of Finance of the Republic of Indonesia in the DKI Jakarta area. The data analysis technique used is descriptive statistical analysis, data quality test, classical assumption test and hypothesis testing using SPSS Statistics 22. The results of the study conclude that there is sufficient evidence that the variables of competency, independency, professionalism and audit tenure have significant positive effect on audit quality. On the other hand, there is not enough evidence that the audit delay variable has a significant negative effect on audit quality. Keywords: Competency, Independency, Professionalism, Audit Tenure, Audit Delay, Audit Quality. References: Ade Nahdiatul Hasanah, M. S. P. (2018). Pengaruh Ukuran Perusahaan, Audit Tenure Terhadap Kualitas Audit. Jurnal Akuntansi, 5(1), 11–21. Retrieved from https://akuntabilitasuinjkt.wordpress.com/tag/audit-tenure/ Agoes, S. (2018). Auditing (Edisi 5; E. S. Suharsi, Ed.). Jakarta Selatan: Salemba Empat. Arens, A. A., Elder, R. J., & Beasley, M. S. (2017). Auditing and Assurance Services (Edisi 16). London: Pearson Education. Ashton, R. H., Willingham, J. J., & Elliott, R. K. (1987). An empirical analysis of audit delay. Journal of Accounting Research, 275–292. Bustami, A. (2013). Pengaruh Independensi, Akuntabilitas Dan Profesionalisme Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik di DKI Jakarta). 66(2012), 1–168. CNN. (2019). Kemenkeu Beberkan Tiga Kelalaian Auditor Garuda Indonesia. Retrieved November20, 2020, from CNN Indonesia website https://www.cnnindonesia.com/ekonomi/20190628124946-92-407304/kemenkeu-beberkan-tiga- kelalaian-auditor-garuda-indonesia Committee, A. F. A. S. (2000). SEC Auditor Independence Requirements. AAA Financial Accounting Standards Committee. Accounting Horizons, 15(4), 373–386. Cooper, D. R., & Schindler, P. S. (2017). Metode Penelitian Bisnis, Edisi 12. Jakarta: Salemba Empat. DeAngelo, L. E. (1981). Auditor size and Audit Quality. Journal of Accounting and Economics, 3(3), 183–199. Duff, A. (2004). Dimensions of Audit Quality (First; A. Rowe, Ed.). Great Britian: The Institute of Chartered Accountants of Scotland CA. futri, S., & Juliarsa, G. (2014). Pengaruh Independensi, Profesionalisme, Tingkat Pendidikan, Etika Profesi, Pengalaman, Dan Kepuasan Kerja Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Bali. E-Jurnal Akuntansi, 8(1), 41–58. Ghozali, I. (2016). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 23 (Edisi 8). Semarang: Universitas Diponegoro. Gunawan, L. D. (2012). Pengaruh Tingkat Independensi, Kompetensi, Obyektifitas, dan Integritas Auditor terhadap Kualitas Audit yang Dihasilkan Kantor Akuntan Publik di Surabaya. Jurnal Ilmiah Mahasiswa Akuntansi, 1(4), 44–48. Retrieved from http://journal.wima.ac.id/index.php/JIMA/article/view/245%5Cnhttp://jurnal.wima.ac.id/index.p hp/JIMA/article/view/245 Hall, R. H. (1968). Professionalization and bureaucratization. American Sociological Review, 92–104. Herianti, E., & Suryani, A. (2016). Pengaruh Kualitas Auditor , Audit Delay dan Audit Tenure Terhadap Kualitas Audit Perbankan yang Terdaftar di BEI Periode 2012-2014. Prosiding Seminar Nasional INDOCOMPAC, 416–425. Herry. (2017). Auditing Dan Asurans (Adipramono, Ed.). Jakarta: PT Grasindo. IAI. (2011). SA Seksi 220. Standar Auditing, (01), 1–3. Idris, M. (2011). Pengaruh Profesionalisme, Karakteristik Personal Auditor Dan Batasan Waktu Audit Terhadap Kualitas Audit. E-Jurnal Akuntansi, 1–131. Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics, 3(10), 305–360. Kurniawan, S. L. (2019). Pengaruh Independensi, Pengalaman Audit, Etika Auditor, Komitmen Auditor dan Time Budget Pressure Terhadap Kualitas Audit (KAP Solo dan Yogyakarta ). 1–20. Messier, W. F., Glover, S. M., & Prawitt, D. F. (2017). Auditing & Assurance Services. New York: McGraw Hill Education. Pertiwi, N., & Agusti, R. (2013). Pengaruh Kompetensi, Independensi, Profesionalisme Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Se Sumatera). TEKUN: Jurnal Telaah Akuntansi Dan Bisnis, 8(1), 1–13. Prabhawanti, P. P., & Widhiyani, N. L. S. (2018). Pengaruh Besaran Fee Audit dan Independensi Terhadap Kualitas Audit dan Etika Profesi Auditor Sebagai Moderasi. E-Jurnal Akuntansi,24, 2247. Pratiwi, A. A. C., Suryandari, N. N. A., & Susandya, A. P. G. B. A. (2020). Pengaruh Profesionalisme, Independensi dan Kompetensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Provinsi Bali. Jurnal Kharisma, 21(1), 1–9. Santhi, L. G. M. ., & Ratnadi, N. M. D. (2013). Independensi Auditor Sebagai Pemediasi Pengaruh Audit Fee Dan Time Budget Pressure Pada Kualitas Audit. Journal of Chemical Information and Modeling, 01(01), 1689–1699. Sarwoko, I. (2014). Pengaruh Ukuran Kap Dan Masa Perikatan Audit Terhadap Penerapan Prosedur Audit Untuk Mendeteksi Risiko Kecurangan Dalam Laporan Keuangan, Serta Implikasinya Terhadap Kualitas Audit. Jurnal Akuntansi, XVIII(01), 1–20. Sisna Armawan, I. P., & Wiratmaja, I. D. N. (2020). Pengaruh Pengalaman, Kompetensi, Independensi dan Fee Audit pada Kualitas Audit. E-Jurnal Akuntansi, 30(5), 1208. Sugiyono. (2017). Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: Alfabeta. Sutani, D. (2017). Pengaruh Fee Audit, Audit Tenure, Audit Delay dan Komite Audit Terhadap Kualitas Audit (Studi Empiris pada Perusahaan Transportasi, Infrastruktur dan Ultilities yang terdaftar di Bursa Efek Indonesia Tahun 2014-2017). Al-Buhuts, 13(2), 127–145. Tandiontong, M. (2016). Kualitas Audit dan Pengukurannya. Bandung: Alfabeta. Teijlingen, E. R. Van, & Hundley, V. (2001). The Importance of Pilot Studies. Social Research Update, 2001(35), 4694–4699. Tjun, T. L., Marpaung, E. I., & Setiawan, S. (2012). Pengaruh Kompetensi dan Independensi AuditorTerhadap Kualitas Audit. Jurnal Akuntansi, 4(1), 33–56. Wardhani, A. A. I. T. W. (2018). Pengaruh Kompetensi, Akuntabilitas dan Independensi pada Kualitas Audit dengan Etika Auditor Sebagai Variabel Moderasi. E-Jurnal Akuntansi Universitas Udayana, 23(4), 1–29. Werastuti, D. N. S. (2013). Pengaruh Auditor Client Tenure, Debt Default, Reputasi Auditor, Ukuran Klien dan Kondisi Keuangan Terhadap Kualitas Audit Melalui Opini Audit Going Concern. VOKASI Jurnal Riset Akuntansi, 2(1), 99–116. Wiratama, W. J., & Budiartha, K. (2015). Pengaruh Independensi, Pengalaman Kerja, Due Professional Care dan Akuntabilitas Terhadap Kualitas Audit. E-Jurnal Akuntansi, 91–106

COVID-19 has greatly affected the education sector compelling educators to adapt to online teaching and platforms quite abruptly. Thus, this study aims to determine the impact of this pandemic on the life of college faculty and its consequences on their social, emotional, and personal aspects due to the transition from physical classes to online lectures and design a support program to help reframe and alleviate its impacts. This is a descriptive study using a convergent mixed methods design. Employing a snowball sampling technique, a modified web-based global questionnaire that is divided into 7 sections, was administered via Google forms. With the use of SPSS v. 23, results showed from 81 respondents in 37 universities that despite the limited time and resources in the preparation, the faculty displayed an adaptive behavior. Remarkably, the narratives related impacts of emergency remote education on personal life circumstances more than what the figures showed in the statistical analysis. Three important words emerged with ambivalent themes as the general views on COVID -19 as generated by NVivo QSR: life, time and changes. Using Braun-Clarke approach to thematic analysis, the narratives also evoked that spirituality and emotions play a significant role in coping. The support program was designed with the academic, social and emotional aspects in the key result areas with proposed program and activities such as educational policy on the pedagogy of care, continuing digital literacy program, social support elements of emotional concern, instrumental aid, appraisal, virtual socialization and also conduct of webinars, workshop series and fellowship as coping mechanisms.ReferencesAristovnik, A., Keržič, D., Ravšelj, D., Tomaževič, N., & Umek, L. (2020). A Global Student Survey “Impacts of the Covid-19 Pandemic on Life of Higher Education Students”. Global Database 2020. http://www.covidsoclab.org/global-studentsurvey/globaldatabase/83.Bozkurt, A., Jung, I., Xiao, J., Vladimirschi, V., Schuwer, R., Egorov, G., Lambert, S. R., Al-Freih, M., Pete, J., Olcott, Jr., D. , Rodes, V., Aranciaga, I., Bali, M., Alvarez, Jr. A.V., Roberts, J., Pazurek, A., Raffaghelli, J. E., Panagiotou, N., de Coëtlogon, P., Shahadu, Brown, M., Asino, T. I., Tumwesige, J., Reyes, T. R., Ipenza, EB., Ossiannilsson, E., Bond, M., Belhamel, K., Irvine, V., Sharma, R. C., Adam, T., Janssen, B., Sklyarova, T., Olcott, N., Ambrosino, A., Lazou, C., Mocquet, B., Mano, M., & Paskevicius, M. (2020). A global outlook to the interruption of education due to COVID-19 Pandemic: Navigating in a time of uncertainty and crisis, Asian Journal of Distance Education (15),1.Carstensen, L. L. , Shavit, Y. Z. & Barnes, J. T. (2020). Age Advantages in Emotional Experience Persist Even Under Threat From the COVID-19 Pandemic. Psychological Science, 31(11) 1374–1385 https://journals.sagepub.com/doi/10.1177/0956797620967261. https://doi.org/10.1177/0956797620967261 www.psychologicalscience.org/PSCreswell, J. W. & Plano Clark, V. L. (2011). Designing and conducting mixed methods research. (2nd ed.). Sage Publications, Inc. https://www.google.com.ph/booksDilorio, C. K. (2006). Measurement in health behavior: Methods for research and evaluation. Wiley.Hebebci, M. T., Bertiz, Y., & Alan S. (2020). Investigation of Views of Students and Teachers on Distance Education Practices during the Coronavirus (COVID-19) Pandemic. International Journal of Technology in Education and Science.Howitt, D. & Cramer, D. (2017). Research methods in Psychology. (5th ed.). Pearson Education Limited.Korkmaz, G. & Toraman, Ç. (2020). Are we ready for the post-COVID-19 educational practice? An investigation into what educators think as to online learning. International Journal of Technology in Education and Science (IJTES), 4(4), 293-309. ISSN: 2651-5369Kraft, M. A., Simon, N. S. & Lyon, MA. (2020). Sustaining a Sense of Success: The Importance of Teacher Working Conditions During the COVID-19 Pandemic. Annenberg Brown University EdWorkingPaper No. 20-279.Nicomedes, CJ. C. Arpia, HM. S., Roadel, RM.,Venus , CA. S., Dela Vega, AF, Ibuna, JM. T., & Avila, RM. A. An Evaluation on Existential Crisis of Filipinos during the Covid-19 Pandemic Crisis. https://www.researchgate.net/publication/341411489Nicanor-Perlas, N. (18 April 2020). Covid-19 Pandemic: the Philippine Experience: The Case for a Precision Quarantine and Immunity (PQI) Approach A Briefing Paper. www.covidcalltohumanity.orgNolen-Hoeksema, S., Fredrickson, B. L., Loftus, G. R. & Wagenaar, W. A. (2009). Atkinson & Hilgard’s Introduction to Psychology.(15th ed), Wadsworth Cengage Learning.Polit, D. F. & Beck, C. T. 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Abstract Despite documented success of IST in tx of aplastic anemia (AA), a significant minority of pts remain refractory to tx and most clinical responses are incomplete. Due to comorbidities, HSCT may not be available for all refractory pts and until recently anabolic steroids were the mainstay of salvage tx. With the approval of the novel cMpl agonist eltrombopag (E), first in refractory and now in the upfront setting for SAA, the tx paradigm has changed. Clonal evolution from AA to MDS remains a serious complication. With the advent of E, a valid question proposed is whether the growing use of E would improve recovery rates thereby decreasing the rate of clonal evolution or if stimulation of growth factor receptors by E would potentially increase progression to sMDS. At our institution, 308 AA pts were managed from 1998-2018. Of these, 35 (median age 67 yrs, f/u 42 mo, F: M 17:18) were tx with E for IST-refractory AA (50-150 mg PO QD), with median tx duration of 19 mos; in contrast 202 pts tx in the non-E era received ~2 tx lines (median age 40 yrs, f/u 60 mo, F: M 99:103). Response was evaluated by sustained improvement in blood counts and transfusion independence after 12 wks of tx. This was attained in 66% (23/35). 14% (5/35) had stable disease w/intermittent transfusions (1 underwent HSCT). Among non-responders 1 developed PNH prompting tx w/eculizumab, 1 received HSCT and 2 progressed to MDS/AML. In non-E SAA pts, ORR to 1st tx was 61%. 18 progressed to hemolytic PNH, 20 to MDS/AML and 49 to HSCT. The MDS/AML evolution rate from SAA in pre-E era has been~15% in 10yrs(Socié, G et al. 2000). Our analysis was confirmatory, with median time to progression of 4 yrs. This implies that no firm estimates can be made on the impact of E on MDS progression on clinical grounds alone. Somatic mutations (SM) typical of MDS have been detected in AA/PNH. Studies show that SM present at evolution to MDS can be detected at AA dx in 30% pts. Clearly, some of the SM seen in AA constitute a progression risk, while others likely reflect clonal hematopoiesis. We studied clonal kinetics using deep NGS to identify early signs of clonal evolution/eradication and subsequently predict MDS risk. Reported is our retrospective analysis using a case control approach. 35 E-tx pts were matched with 32 non-E tx pts using response rates and clinical parameters. Serial samples were obtained at start and end of tx for both groups. 4/35 E pts had a chromosomal abnormality at dx(t[10;18],+Y,+12 and del11q, i(7)(q10); latter 3 resolved on f/u). In non-E pts, 3 had cytogenetic abnormality at dx (del16q,+15,+Y; latter two acquired + 6 and -7). Due to close PNH association we evaluated E related size of PNH clone. PNH granulocyte expansion was seen in 11/35 after E and in 5/32 non-E pts. In the E group, 2/35 progressed to MDS/AML compared to 7/32 in the non-E group (p=.08). Similarly there was no difference in PNH progression (p=.36). Serial NGS analysis for both groups revealed a ≥1 SM per pt (BCOR, PIGA, ASXL1, DNMT3A, etc.) in 14 E- pts vs 4 in control group (U2AF1, NF1,PHF6,SAMD9L). Average VAF of BCOR was 19% and PIGA was 24% in E and it was 34% in non E. At the end of observation period, 22/35 (E) had ≥1 SM vs 12/32 in control. NGS post tx noted that 5/35 w/single SM (CEBPA, EZH2, SAMD9L, U2AF1, TP53) had minimal expansion of their clone. Only the pt w/EZH2 acquired 2 additional clones of RUNX1 and U2AF1. The pt w/TP53 developed MDS. 6 pts expanded their original clone (BCOR, ASXL1/U2AF2, PIGA, VHL, NRAS, PIGA) of which the latter 4 acquired 1 additional SM (ZRSR2, PIGA, ASXL1, BCORL1). 1 pt had regression of the RIT1 clone, but acquired a BCOR. 2 others had transient clones of BCOR and DNMT3A at dx w/acquisition of ASXL1. Of those w/baseline SM, 8/21 acquired new SM, of which 1 developed AML w/ gain of DNMT3A, ASXL1 and U2AF1. In the controls, 2 pts w/NF1 and SAMD9L expanded their original clone and acquired ASXL1/SETBP1 and TP53 respectively, w/both having MDS/AML progression. 1 pt had a decrease in U2AF1 and another had a transient PHF6 clone. Pts without baseline SM acquired ~2 SM during the disease course. Many of these are the same SM classically found in MDS/AML. To date, there are no data to support an increased clonal evolution risk with use of E in AA pts either on clinical grounds or by molecular testing. However, presence of certain somatic mutations (CBL, SETBP1, DTA andRUNX1) strongly associated w/MDS/AML progression may warrant caution in the application of E or at least close molecular monitoring. Disclosures Thota: Incyte: Speakers Bureau. Nazha:MEI: Consultancy. Carraway:Balaxa: Membership on an entity's Board of Directors or advisory committees, Speakers Bureau; FibroGen: Consultancy; Celgene: Membership on an entity's Board of Directors or advisory committees, Research Funding, Speakers Bureau; Jazz: Speakers Bureau; Amgen: Membership on an entity's Board of Directors or advisory committees; Novartis: Speakers Bureau; Agios: Consultancy, Speakers Bureau. Sekeres:Opsona: Membership on an entity's Board of Directors or advisory committees; Opsona: Membership on an entity's Board of Directors or advisory committees; Celgene: Membership on an entity's Board of Directors or advisory committees; Celgene: Membership on an entity's Board of Directors or advisory committees. Maciejewski:Apellis Pharmaceuticals: Consultancy; Ra Pharmaceuticals, Inc: Consultancy; Ra Pharmaceuticals, Inc: Consultancy; Apellis Pharmaceuticals: Consultancy; Alexion Pharmaceuticals, Inc.: Consultancy, Membership on an entity's Board of Directors or advisory committees, Speakers Bureau; Alexion Pharmaceuticals, Inc.: Consultancy, Membership on an entity's Board of Directors or advisory committees, Speakers Bureau.

In December 1999, widespread dieback of eggplant (Solanum melongena L., hybrid Mission Bell), grafted onto the interspecific hybrid Beaufort (Lycopersicon esculentum × Lycopersicon hirsutum) and on tomato hybrid Energy, was observed during four rootstock evaluation trials in greenhouses in Sicily, Italy. Dark brown to black, firm but sometimes fissured lesions, 1 to 20 cm long, were observed just above the grafting point. Water-soaked, soft, dark green lesions that turned brown with age were observed on the upper stem. Extensive discoloration of vascular tissues and, in some cases, breakdown of the pith and stem hollowness occurred. Eggplant seedlings, present in the same experimental trials, did not show any symptoms. From symptomatic tissues, numerous bacterial colonies were obtained on nutrient dextrose agar. Bacteria from purified colonies were gram-negative, oxidase-negative, facultatively anaerobic pectolitic on crystal violet pectate agar, which is nonfluorescent on King's B medium. On the basis of biochemical and physiological tests (1), seven of 10 isolates were identified as Pectobacterium carotovorum subsp. carotovorum (Jones 1901) Hauben et al. 1999, comb. nov. (2), and the remaining three were identified as P. carotovorum subsp. atrosepticum (van Hall 1902) Hauben et al. 1999, comb. nov. (2). Four days after prick inoculation of the stems of eggplant and tomato plants, all isolates caused extensive collapse of stems and internal brown discoloration and hollowness, respectively. In a second pathogenicity test, basil leaves of grafted eggplants and eggplant seedlings were either removed or left intact. These plants were then sprayed with bacterial suspensions (108 CFU/ml) of one isolate of each pathogen. Plants were held at 100% relative humidity or in a low-moisture incubator. After 6 days incubation, stem lesions and vascular discoloration, typical of symptoms observed in greenhouses, were observed on plants held at 100% relative humidity. No symptoms were observed in unwounded plants or plants maintained in low relative humidity. Similar symptoms on grafted eggplant have been attributed to physiological disorders (3). To our knowledge, only P. carotovorum subsp. carotovorum has been reported on eggplant as causing fruit rot. References: (1) N. W. Schaad, ed. 1988. Laboratory Guide for Identification of Plant Pathogenic Bacteria, 2nd ed. American Phytopathological Society, St. Paul, MN. (2) L. Hauben et al. Int. J. Syst. Bacteriol. 41:582, 1999. (3) G. Ginoux and H. Laterrot. Rev. Horticole (Paris) 321:49, 1991.

Financial information is one of the important information in decision making. However, many cases of fraud committed by management so that the information in the financial statements cannot be relied upon in decision making. Therefore, the auditor's job is to ensure that the company's financial statements are represented correctly (faithful representation) so that financial statement information becomes more quality and useful in making decisions. So this study aims to examine the effect of audit fee on audit quality. In addition, this study also examines important determinants of audit costs, namely company size, profitability, audit risk, complexity, and firm size. By using the purposive sampling method, samples of the financial and manufacturing industry in 2010-2017 used are 39 firms per year. This sample is used to examine the effect of audit fee on audit quality and the determinant of audit fee using simple linear regression analysis and multiple linear regression analysis. The result of this research shows that audit fees have a significant positive effect on audit quality. In addition, this study shows that firm size, complexity, and firm size are important determinants that determine audit fee. However, profitability and audit risk have not been proven to explain audit fees. Keywords: Audit Quality, Audit Fee, Firm Size, Profitability, Audit Risk, Complexity, Auditor Size Referencens: Al-Harshani, Meshari O. (2008), The pricing of audit services: Evidence from Kuwait. Managerial Auditing Journal, 23(7), 685–696. Al-Thuneibat, Ali. Abedalqader, Ream Tawfiq Ibrahim Al Issa, & Rana Ahmad Ata Baker, (2011), Do audit tenure and firm size contribute to audit quality? Empirical evidence from Jordan. Managerial Auditing Journal, 26(4), 317–334. Arens, Alvin A., Randal J. Elder,. Mark S. Beasley (2014), Auditing and Assurance Services: An Integrated Approach. United States: Pearson Education, Inc. 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Chen, C. (2008), Audit Partner Tenure , Audit Firm Tenure , and Discretionary Accruals : Does Long Auditor Tenure Impair Earnings Quality ?, 25(2), 415–445. Cooper, D. R., & Schindler, P. S. (2014), Business Research Methods (Twelfth Edition). New York: McGraw-Hill/Irwin. DeAngelo, L. E. (1981), Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199. Dechow, Patricia. M., Richard. G. Sloan, & Amy P. Sweeney (1995), Detecting Earnings Management. The Accounting Review. DeFond, M., & Zhang, J. (2014), A review of archival auditing research. Journal of Accounting and Economics, 58(2–3), 275–326. Deis, Donald R., & Gary Giroux (1996), The effect of auditor changes on audit fees, audit hours, and audit quality. Journal of Accounting and Public Policy, 15(1), 55–76. Eilifsen, Aasmund, Jr William F Messier, Steven M Glover, Douglas F Prawitt (2014), Auditing & Assurance Services, Third Edition, London: McGraw-Hill. Ettredge, Michael., Elizabeth Emeigh Fuerherm, & Chan Li (2014), Fee pressure and audit quality. Accounting, Organizations and Society, 39(4), 247–263. Ferri, Michael G., & Wesley H. Jones (1979), Determinants of financial structure: a new methodological approach. The Journal of Finance, 34(3), 631–643. Francis, Jere. R. (2011), A Framework For Understanding And Researching Audit Quality. Auditing, 30(2), 125–152. Ghozali, H. Imam (2016), Aplikasi Analisis Multivariete dengan Program IBM SPSS 23, Edisi ke-8, Semarang: Badan Penerbit Universitas Diponegoro. Gitman, Lawrence J., Chad J. Zutter (2012), Principles Of Managerial Finance (Thirteenth). United States: Lawrence J. Gitman. Hoitash, Rani., Ariel Markelevich, & Charles A. Barragato (2007), Auditor fees and audit quality. Managerial Auditing Journal, 22(8), 761–786. Horngren, Charles T., L. Sundem, John A. Elliott (1999), Introduction to Financial Accounting, Seventh Edition, New Jersey: Prentice-Hall,Inc. Ikatan Akuntansi Indonesia (2017), Standar Akuntansi Keuangan (SAK), Jakarta: IAI International Accounting Standard Board (2018), The Conceptual Framework for Financial Reporting 2018. London : IASB. Jan, Chyan Long (2018), An effective financial statements fraud detection model for the sustainable development of financial markets: Evidence from Taiwan. Sustainability (Switzerland), 10(2). Jensen, Michael C., & William H. Meckling (1976), Theory Of The Firm : Managerial Behavior , Agency Costs And Ownership Structure, 3, 305–360. Joshi, P. L., & Hasan AL-bastaki (2000), Determinants of Audit Fees : Evidence from the Companies Listed in Bahrain, 138(November 1999), 129–138. Jubb. (1996), Audit fee determinants: The plural nature of risk. Managerial Auditing Journal, 11(3), 25–40. Kieso, Donald E., Jerry J. Weygandt, & Paul D. Kimmel (2013), Financial Accounting IFRS Edition. United States: John Wiley & Sons, Inc. Kieso, Donald E, Jerry J Weygandt, Terry D Warfield (2018), Intermediate Accounting: IFRS Edition Third Edition, United States: John Willey & Sons, Inc. Kikhia, Hassan Yahia (2014), Determinants of Audit Fees: Evidence from Jordan. Accounting and Finance Research, 4(1), 42–53. Knechel, Robert W., & Ann Vanstraelen (2007), The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions. AUDITING: A Journal of Practice & Theory, 26(May), 113–131. Knechel, W. Robert, Gopal V. Krishnan, Mikhail Pevzner, Lori B Shefchik, & Uma K. Velury (2013), Audit quality: Insights from the academic literature. Auditing, 32(SUPPL.1), 385–421. Konrath, Larry F. (2002), Auditing A Risk Analysis Approach, Fifth Edition, South Western. Kusharyanti (2013), Analysis of the Factors Determining the Audit Fee. Journal of Economics, Business, and Accountancy | Ventura, 16(1), 147–160. Lennox, C. (1999), Are large auditors more accurate than small auditors? 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Responding to the need to create an “equitable learning space” for Chemistry students in the new normal classes, the authors designed a mobile application prototype named ChemRxnCalc. It is intended to help students balance chemical equations by predicting products and their coefficients from given chemical reactants accurately and using the algebraic method. Upon the development of the mobile application prototype for Android mobile phones, it was subjected to an initial validation by eight (8) Chemistry teachers deemed to be the subject-matter experts and which yielded a high usability percentage following the software quality requirements set by the ISO/IEC 25010. It is recommended for second-phase validation by students. This could be accomplished by uploading the e-tool to the RedCanvas learning management system (LMS) of the University. The initial target users are the Senior High School and College Students of San Beda University, Manila, and probably, the Mendiola Consortium who are taking up General Chemistry and/or Inorganic Chemistry. Consequently, once the ChemRxnCalc mobile application prototype has been validated by both experts and students, it is intended to be patented thru registration in the Intellectual Property Office of the Philippines (IPO). It is also targeted to be registered and uploaded in the Google Playstore and Apple Appstore for consumption of a bigger teacher and student population.ReferencesBraun V. & Clarke V. (2019) Reflecting on reflexive thematic analysis, qualitative research in sport, exercise and health, 11:4, 589-597, http://doi.org/10.1080/2159676X.2019.1628806Braunschweigh D. (n.d.) Input-process-output model. Rebus community. Programming Fundamentals. Creative Commons Attribution-Share Alike 4.0 International LicenseBritton, J. (n.d.) What is ISO 25010? https://www.perforce.com/blog/qac/what-is-iso-25010Calaprice, A. (2010) The quotable Einstein. http://www.goodreads.comCharnock, N. (2016). Teaching methods for balancing chemical equations: An inspection versus an algebraic approach. http://pubs.sciepub.com/education/4/7/2/index.htmlCreswell, J. W. (2014). Research design: Qualitative, quantitative and mixed methods approaches (4th ed.). Sage., J.Creswell, J.W. and Plano Clark, V.L. (2011) Designing and conducting mixed methods research. (2nd Ed.), Sage Publications.Curtis, H. (1922). The algebraic method of balancing a chemical equation. Science, 56(1444), 258-260. http://www.jstor.org/stable/1647136Gabriel, C.I. & Onwuka, G.I. (2015) Balancing of chemical equations using matrix algebra. Journal of Natural Sciences Research, 3, 29-36.Gibbs, G. R. (2007). Qualitative research kit: Analyzing qualitative data. SAGE Publications, Ltd http://doi.org/10.4135/9781849208574Hamid, I. (2019). Balancing chemical equations by systems of linear equations. Applied Mathematics. 10. 521-526. 10.4236/am.2019.107036. https://www.researchgate.net/publication/334396583_Balancing_Chemical_Equations_by_Systems_of_Linear_EquationsIPOPHIL (n.d.). Intellectual property office of the Philippines. http://wwww/iphophil.gov.phkotlinlang.org (n.d.). Kotlin.v.16.21 Website. https://kotlinlang.org/docs/faq.html#where-can-i-get-an-hd-kotlin-logoMacCuspie R.I. & Drake C. (2014). A framework for identifying performance targets for sustainable materials. Science Direct.1-2. 17-25Parker, C., Scott, S. and Geddes, A. (2019) Snowball sampling. SAGE Research Methods Foundations. (In Press) UN DESA (2020). SDGs Learning, Training and Practice- 2020 Edition Report. http://www.sdgs.un.orgRichey, R. (1994) Developmental research: The definition and scope. ERIC.ed.gov. http.ERIC.ed.https://eric.ed.gov/?id=ED373753Saberon, C.B. (2021) Development and pilot validation of E-SCRIBE: An E-Learning aid that utilizes algebraic expressions in solving chemical reaction problems. An Unpublished Master Thesis. The National Teachers CollegeSutton, M. (2020, September 21). How to develop a new product (From concept to market). https://www.shopify.com.ph/blog/productdevelopment-processVasquez, J. (2018). The importance of mathematics in the development of science and technology [PDF]. http://verso.mat.uam.es/~juanluis.vazquez/reptmath.pdf

Background. А history of the development of the human community is at the same time a history of the relationship between men and women, their role in society, in formation of mindset, development of science, technology and art. A woman’s path to the recognition of her merits is a struggle for equality and inclusion in all sectors of public life. Originated with particular urgency in the twentieth century, this set of problems gave impetus to the study of the female phenomenon in the sociocultural space. In this context, the disclosure of the direct contribution of talented women to art and their influence on its development has become of special relevance. The purpose of the article is to summarize segmental of information that highlights the contribution of women to the treasury of world art, their creative and inspiring power. Analytical, historical-biographical and comparative studying methods were applied to reveal the gender relationships in art and the role of woman in them as well as in the sociocultural space in general. The results from this study present a panorama of gifted women from the world of art and music who paved the way for future generations. Among them are: A. Gentileschi (1593–1653), who was the first woman admitted to The Florence Academy of Art; M. Vigee Le Brun (1755–1842), who painted portraits of the French aristocracy and later became a confidant of Marie-Antoinette; B. Morisot (1841–1895), who was accepted by the impressionists in their circle and repeatedly exhibited her works in the Paris Salon; F. Caccini (1587–1640), who went down in history as an Italian composer, teacher, harpsichordist, author of ballets and music for court theater performances; J. Kinkel (1810–1858) – the first female choral director in Germany, who published books about musical education, composed songs on poems of famous poets, as well as on her own texts; F. Mendelssohn (1805–1847) – German singer, pianist and composer, author of cantatas, vocal miniatures of organ preludes, piano pieces; R. Clark (1886–1979) – British viola player and composer who created trio, quartets, compositions for solo instruments, songs on poems of English poets; L. Boulanger (1893–1918) became the first woman to receive Grand Prix de Rome; R. Tsekhlin (1926–2007) – German harpsichordist, composer and teacher who successfully combined the composition of symphonies, concerts, choral and vocal opuses, operas, ballets, music for theatrical productions and cinema with active performing and teaching activities, and many others. The article emphasise the contribution of women-composers, writers, poetesses to the treasury of world literature and art. Among the composers in this row is S. Gubaidulina (1931), who has about 30 prizes and awards. She wrote music for 17 films and her works are being performed by famous musicians around the world. The glory of Ukrainian music is L. Dychko (1939) – the author of operas, oratorios, cantatas, symphonies, choral concertos, ballets, piano works, romances, film music. The broad famous are the French writers: S.-G. Colette (1873–1954), to which the films were devoted, the performances based on her novels are going all over the world, her lyrics are being studied in the literature departments. She was the President of the Goncourt Academy, Chevalier of the Legion of Honour, a square in the center of Paris is named after her. Also, creativity by her compatriot, L. de Vilmorin (1902–1969), on whose poems С. Arrieu, G. Auric, F. Poulenc wrote vocal miniatures, is beloved and recognized as in France as and widely abroad. The article denotes a circle of women who combined the position of a selfsufficient creator and a muse for their companion. M. Verevkina (1860–1938) – a Russian artist, a representative of expressionism in painting, not only helped shape the aesthetic views of her husband A. Yavlensky, contributing to his art education, but for a long time “left the stage” for to not compete with him and help him develop his talent fully. Furthermore, she managed to anticipate many of the discoveries as for the use of light that are associated with the names of H. Matisse, A. Derain and other French fauvist. F. Kahlo (1907–1954), a Mexican artist, was a strict critic and supporter for her husband D. Rivera, led his business, was frequently depicted in his frescoes. C. Schumann (1819–1896) was a committed promoter of R. Schumann’s creativity. She performed his music even when he was not yet recognized by public. She included his compositions in the repertoire of her students after the composer lost his ability to play due to the illness of the hands. She herself performed his works, making R. Schumann famous across Europe. In addition, Clara took care of the welfare of the family – the main source of finance was income from her concerts. The article indicates the growing interest of the twentieth century composers to the poems of female poets. Among them M. Debord-Valmore (1786–1859) – a French poetess, about whom S. Zweig, P. Verlaine and L. Aragon wrote their essays, and her poems were set to music by C. Franck, G. Bizet and R. Ahn; R. Auslender (1901–1988) is a German poetess, a native of Ukraine (Chernovtsy city), author of more than 20 collections, her lyrics were used by an American woman-composer E. Alexander to write “Three Songs” and by German composer G. Grosse-Schware who wrote four pieces for the choir; I. Bachmann (1926–1973) – the winner of three major Austrian awards, author of the libretto for the ballet “Idiot” and opera “The Prince of Hombur”. The composer H. W. Henze, in turn, created music for the play “Cicadas” by I. Bachmann. On this basis, we conclude that women not only successfully engaged in painting, wrote poems and novels, composed music, opened «locked doors», destroyed established stereotypes but were a powerful source of inspiration. Combining the roles of the creator and muse, they helped men reach the greatest heights. Toward the twentieth century, the role of the fair sex representatives in the world of art increased and strengthened significantly, which led Western European culture to a new round of its evolution.

During the COVID-19 pandemic, the majority of the firms and institutions implemented work from home to continue their operations and keep the well-being of their employees. Indeed, organizations including the universities operate successfully amid the implementation of quarantine, digitalization, and limited face-to-face communication. We studied the impacts of the acceptance of work from home and well-being on individual work performance. We found that acceptance of work from home have indications of significant influences on employees' well-being and individual work performance. For the selected university employees, work from home is moderately preferred because of the cherished activities like commuting, time with friends, and the occurrence of more physical activities. The incidence of illnesses, sleep disturbance, anxiety, dissatisfaction, and loneliness were indicators of well-being concerns that influence individual work performance. Appreciation by others and the increased spirituality motivate the employees during the work from the home set-up. COVID-19 pandemic brings various issues in communication, resources, emotions, environment, financial difficulties, work-life imbalance, time management, stress, less work, and lack of access to office materials, to the employees. However, there are opportunities for better learning, better well-being, and more often family routines. Focus on work, work-life balance fit, positive attitude, less stress, and savings are benefits of working from home. University leadership, supervisors, and managers have an overview of the issues to be provided with solutions. The qualitative responses are potential research instruments to be tested for reliability. An adequate number of employees in different positions and universities to create a quantitative model is encouraged for future researchers.ReferencesAnderson, D. R., Sweeney, D. J., Williams, T. A., Camm, J. D., & Cochran, J. J. 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Problem solving skills are very important in supporting social development. Children with problem solving skills can build healthy relationships with their friends, understand the emotions of those around them, and see events with other people's perspectives. The purpose of this study was to determine the implementation of playing unplugged coding programs in improving early childhood problem solving skills. This study used a classroom action research design, using the Kemmis and Taggart cycle models. The subjects of this study were children aged 5-6 years in Shafa Marwah Kindergarten. Research can achieve the target results of increasing children's problem-solving abilities after going through two cycles. In the first cycle, the child's initial problem-solving skills was 67.5% and in the second cycle it increased to 80.5%. The initial skills of children's problem-solving increases because children tend to be enthusiastic and excited about the various play activities prepared by the teacher. The stimulation and motivation of the teacher enables children to find solutions to problems faced when carrying out play activities. So, it can be concluded that learning unplugged coding is an activity that can attract children's interest and become a solution to bring up children's initial problem-solving abilities. Keywords: Early Childhood, Unplugged Coding, Problem solving skills References: Akyol-Altun, C. (2018). Algorithm and coding education in pre-school teaching program integration the efectiveness of problem-solving skills in students. Angeli, C., Smith, J., Zagami, J., Cox, M., Webb, M., Fluck, A., & Voogt, J. (2016). A K-6 Computational Thinking Curriculum Framework: Implications for Teacher Knowledge. Educational Technology & Society, 12. Anlıak, Ş., & Dinçer, Ç. (2005). 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