Digital Commons Network^™

The Clarity Of Business Models In Integrated Accounting Reports, Gabriel Donleavy

Jurnal Akuntansi dan Keuangan Indonesia

In this study, 664 students enrolled in accounting theory courses at both the undergraduate and postgraduate levels at the University of New England were tasked with the assignment of critically assessing the decision usefulness and understandability of 2 to 4 integrated accounting reports. A key aspect of their analysis involved a critical examination of how the accounting reports conveyed the business models employed by the respective companies. In the case of consolidated reports, students were expected to observe distinct business models for each segment of the group or identify a robust rationale if only one model was presented. A team …

First-Year Engineering Students’ Motivation To Participate In Virtual International Collaborative Experiential Program (Vicep): An Expectancy-Value-Cost Approach, Cedrick Kwuimy, So Yoon Yoon

Journal of International Engineering Education

Changes in course delivery mechanisms necessitated by the COVID-19 pandemic created an opportunity to develop a Virtual International Collaborative Experiential Program (VICEP) as an alternative to traditional, travel-based study abroad programs. This paper presents the results of an investigation of engineering students’ motivation, perceived challenges, and preferred geographic areas for the VICEP. A sample of 116 first-year engineering students at the University of Cincinnati responded to survey items regarding their perceptions of motivation to participate in the VICEP, including in terms of expectancy, value, and cost, along with open-ended questions. Both male and female students scored the highest on value …

Assessment Of Infrastructure Development Approach In Newly Created Districts In Zambia: Case Study, Chimanga Kabwe, Musonda Innocent, Franco Muleya

CSID Journal of Infrastructure Development

This article evaluates the infrastructure development plans in Zambia's newly established districts, primarily focusing on assessing their effectiveness. Infrastructure development encompasses various strategies, and this study investigates the factors influencing the selection of these strategies for implementing infrastructure projects in Zambia. Through structured interviews and questionnaires distributed to 500 respondents, the research highlights the critical role of community involvement. Communities play a pivotal role in identifying essential amenities, setting priorities for infrastructure construction, incorporating their ideas, and participating in the planning process for executing infrastructure projects. The analysis reveals that community members held varying perspectives on the significance of infrastructure …

Si Clodualdo Del Mundo, Sr. Bilang Isang Kritiko At Pampublikong Intelektuwal, Mark Pere Madrona

Malay Journal

Si Clodualdo del Mundo, Sr. (1911–1977) ay naging tanyag bilang manunulat para sa iba’t ibang plataporma sa loob ng mahigit apat na dekada—mula 1929 hanggang sa kaniyang kamatayan noong 1977. Bilang isa sa tinaguriang “tatlong hari” noong gintong panahon ng Pilipino Komiks, ilan sa mga sinulat ni del Mundo ang Prinsipe Amante, Malvarosa, at Magnong Mandurukot. Nakatuon ang papel na ito sa isang aspekto ng karera ni del Mundo na hindi gaanong nabibigyang pansin: ang kaniyang pagiging manunuri at komentarista. Ang kaniyang mga naisulat na panunuring pampanitikan at artikulo ukol sa kulturang popular ay nalathala sa kaniyang mga kolum na …

Organisational Capabilities Influencing Smes ' Export Performance In Tanzania, Fred Phanuel Okangi

Business Management Review

Exports play an important role in economic growth as it leads to an increase in the country's economic performance through various sectors including small and medium enterprises. As a result, enhancing export performance among small and medium enterprises is very important because of the key roles they play in the economy. The study examined the organization ' s capabilities influencing SMEs ' export performance in Tanzania using the Resource-Based View Theory and Network Model of Internationalization. Data were collected from 70 exporting SMEs in Tanzania and analysed using multiple regression. The study revealed that SMEs ' innovation and product quality …

Learn From The Past, Covid-19 And Beyond: The Case Of Türkiye, Gül Erkol Bayram, Ali Turan Bayram, Melike Sak

Journal of Mediterranean Tourism Research

The tourism sector has a delicate balance that is affected by its era. Political, economic, sociological problems and events affect the course of tourism, and when necessary, they can stop tourism movements. Epidemics affect tourism negatively. Covid-19 has a very different feature in terms of its effects on world tourism. In this context, the study examines the effects of Covid-19 on world and Turkish tourism. Within the scope of the study, related literature was reviewed, the effects of Covid-19 on world and Turkey tourism were examined with a qualitative approach. As a result, it can be expressed that travel restrictions …

A Survey Of Fear For Others, Fear For Self, And Pandemic Anxiety Predicting Intention To Take The First Booster Vaccine To Combat Covid-19, Joseph N. Scudder, Dennis P. Debeck

Faculty Articles, Papers, and Other Scholarship

This study examined the impact of fear and anxiety on the intent to take the first COVID-19 booster vaccine. The objective of this study is to provide guidance for messaging campaigns of public health practitioners. A survey approach provided insights about individuals’ emotions of fear and anxiety related to adopting the first booster vaccine for the Coronavirus disease 2019 (COVID-19). Methods: Three independent variables were considered in their ability to predict the intent to take the first COVID-19 booster vaccine (BINT): Fear for Others (FOTH), Fear for SELF (FSELF), and COVID-19 Anxiety (CANX). Results: The confirmatory factor analysis supported an …

The Presence Of Memory Through Materiality, Spatial Configuration, And Collective As A System For Sustainable High-Rise Residence, Arnis Rochma Harani, Brigitta E. Mekarwangi, Muhamad I. Hasan

CSID Journal of Infrastructure Development

This paper aims to explore the multifaceted elements involved in the design of residential buildings, encompassing both landed and high-rise structures, with a particular focus on memory. The ever-increasing urban population density has prompted a shift towards high-rise living, leading many individuals to transition from traditional landed homes. However, in urban environments where closely-knit communities have been the norm, high-rise living is often perceived as a potential obstacle to fostering social interactions akin to those experienced in landed residential areas. This challenge presents a compelling opportunity for designers to create vertical residential spaces that maintain the vibrant communal ambiance found …

Factors Associated With Reproductive Health Knowledge Among Vocational School Students In Padang, Wilda Tri Yuliza, Meti Yanti, Alkafi Alkafi, Gusni Rahma

Preventia: The Indonesian Journal of Public Health

The Ministry of Health of the Republic of Indonesia in 2022 reported that 35.3 persen of women and 31.2 persen of men aged 15-19 have limited or no awareness of reproductive health. The rise of vocational students who are often caught in raids with several cases including sexual deviations is a fatal impact of the lack of reproductive health knowledge on adolescence. The purpose of this study is to find out the factors associated with reproductive health knowledge among vocational students in Padang City. A cross-sectional quantitative research was conducted in July-September 2023 among 538 students at SMK in Padang, …

Fighting Against Copyright Infringement On Social Networks In Vietnam - From The Perspective Of Responsibilities Of Internet Service Providers, Phan Khoi Nguyen

Indonesia Law Review

The law on intellectual property in general and copyright, in particular, is a subject of increasing interest in today's society, particularly in the information and internet explosion era. To prevent infringement and effectively protect copyright in the online environment, Vietnam's copyright law contains numerous provisions, including regulations pertaining to service provider responsibilities. This article examines the international and domestic legal bases for the liability of social network service providers (a type of internet-based intermediary service) in the fight against harmful copyright violations by the users of the service. Thus, the authors will identify several deficiencies in the existing Vietnamese copyright …

Narrating The Act Of Truth In The Jataka And Avadana Reliefs At Candi Borobudur, So Tju Shinta Lee

Paradigma: Jurnal Kajian Budaya

This paper analyzes the Act of Truth in nine Jataka and Avadana stories depicted in Candi Borobudur, Central Java, aiming to identify its key factors and purpose in the allegories. Through content analysis and comparative analysis, the study finds that merit, right speech, and intention are the primary contributing factors to the Act of Truth. A beneficial Act of Truth involves taking a firm stance on truth, driven by compassion to benefit others and attain one’s highest potential. The findings suggest that the acts in these stories form a part of the bodhisattva’s path to achieving perfect awakening. This study …

Beta Cell Primary Cilia Mediate Somatostatin Responsiveness Via Sstr3, Samantha E Adamson, Zipeng A Li, Jing W Hughes

2020-Current year OA Pubs

Somatostatin is a paracrine modulator of insulin secretion and beta cell function with pleotropic effects on glucose homeostasis. The mechanism of somatostatin-mediated communication between delta and beta cells is not well-understood, which we address in this study via the ciliary somatostatin receptor 3 (SSTR3). Primary cilia are membrane organelles that act as signaling hubs in islets by virtue of their subcellular location and enrichment in signaling proteins such as G-protein coupled receptors (GPCRs). We show that SSTR3, a ciliary GPCR, mediates somatostatin suppression of insulin secretion in mouse islets. Quantitative analysis of calcium flux using a mouse model of genetically …

Dobbs, Abortion Laws, And In Vitro Fertilization, Kerry L. Macintosh

Faculty Publications

Health Organization1 has upended abortion jurisprudence. The case concerned a Mississippi law barring most abortions when the probable gestational age of the fetus was greater than fifteen weeks.2 Holding that the U.S. Constitution did not protect a right to abortion through the Due Process Clause of the Fourteenth Amendment,3 the Court overruled Roe v. Wade4 and Planned Parenthood of Southeastern Pennsylvania v. Casey.

5 Abortion, it explained, differed from other protected acts because abortion destroyed potential life.6 Deeming rational basis review appropriate,7 the Court concluded that the Mississippi law was rationally related to what the Court accepted as legitimate state …

The Public’S Companies, Andrew K. Jennings

Fordham Journal of Corporate & Financial Law

This Essay uses a series of survey studies to consider how public understandings of public and private companies map into urgent debates over the role of the corporation in American society. Does a social-media company, for example, owe it to its users to follow the free-speech principles embodied in the First Amendment? May corporate managers pursue environmental, social, and governance (“ESG”) policies that could reduce short-term or long-term profits? How should companies respond to political pushback against their approaches to free expression or ESG?

The studies’ results are consistent with understandings that both public and private companies have greater public …

Expanding Mfw: Delaware Law Should Offer A Business Judgment Rule Safe Harbor For All Conflicted Controller Transactions, Alex Lindsey

Fordham Journal of Corporate & Financial Law

While courts usually defer to a board’s business decisions under the business judgment rule, courts will apply a much less deferential standard of review due to loyalty concerns if a conflicted controller is involved in a business decision such as a merger. However, in Kahn v. M & F Worldwide (“MFW”) when a squeeze out merger was challenged by a minority stockholder, the Delaware Supreme Court reviewed the transaction under the deferential business judgment rule standard because the Court found that the structure of the transaction neutralized the controller loyalty concerns. Building on this reasoning, the Court developed a checklist …

Indigenous Engagement With The Alexander Archipelago Wolf: Cultural Context And Traditional Ecological Knowledge, Stephen J. Langdon, Jeffrey J. Brooks, Tim Ackerman, Devlin Shaag̱ Anderstrom, Eldon C. Atkinson, Michael Gitwaayne Douville, Thomas Allen George, Stanley Yeilwú Hotch, Michael Kauish Jackson, Nathan Jackson, Richard Jackson, Scott Gus’Tú Jackson, John Kéet Katzeek, Thomas Mills, Judith Dax̱Ootsú Ramso, Jon Rowan, Tony Sanderson, Chuck Smythe, Sidney C. Edenshaw

Faculty, Staff, and Students

The U.S. Fish and Wildlife Service in Alaska conducted a Species Status Assessment in response to a petition to list the Alexander Archipelago wolf under the Endangered Species Act. This federal undertaking could not be adequately prepared without including the voices of the Indigenous People who have a deep connection with the subspecies. The Indigenous knowledge presented in this report is the cultural and intellectual property of those who have shared it. The purpose of the report is to communicate the knowledge shared with us to the U.S. Fish and Wildlife Service to help inform the Species Status Assessment and …

Loophole Entrepreneurship, Brian M. Sirman

Fordham Journal of Corporate & Financial Law

All entrepreneurs seek favorable legal or regulatory treatment for their businesses. Sometimes this leads an entrepreneur to build a business within a gap in the law—a loophole. In so doing, these “loophole entrepreneurs” may avoid steep regulatory compliance costs that otherwise would beset (or perhaps prohibit) their businesses, thereby gaining advantages over competitors. Despite these benefits, loophole entrepreneurship is fraught with risks. Loopholes, by nature, are fragile, and their contours are often uncertain. Moreover, the stigma of “exploiting a loophole” (which connotes unfairness or deception) can provoke ill will among competitors, policymakers, and the public.

The ranks of loophole entrepreneurs …

Divined Comity: Assessing The Vitamin C Antitrust Litigation And Updating The Second Circuit’S Prescriptive Comity Framework, William Weingarten

Fordham Journal of Corporate & Financial Law

In re Vitamin C Antitrust Litigation, recently decided by the Second Circuit, sets a grave precedent for American plaintiffs seeking redress for antitrust injuries wrought by foreign defendants. The case involved a group of Chinese manufacturers and exporters of vitamin C, who conspired to fix prices and restrict output in the export market, injuring American consumers in import commerce. The foreign manufacturers conceded that they had colluded in fixing prices and restricting output, in flagrant violation of U.S. antitrust law. And yet, with the assistance of the Chinese government—intervening as amicus curiae—the defendants were successfully able to argue, on appeal …

Rekonstruksi Pengawasan Dpr Ri Dalam Pembentukan Peraturan Perundang-Undangan Melalui Kerangka Demokrasi Konstitusional, Artha Debora Silalahi

Jurnal Konstitusi & Demokrasi

The process of forming laws and regulations often ignores the rights of citizens, especially the citizen participation rights, the supervision of the House of Representatives and the involvement of citizens. Many problems still unable to accommodate the aspirations of the community, minimize the civil space and only limited to the elite, resulting in discrepancies and ambiguity of implementing the regulations are not simultaneous. Through this paper, using the juridical-normative method with a conceptual approach wants to review the kinds of the reconstruction of the House of Representatives supervision through the bargaining position process as a political aspiration line and citizen …

Peran Dan Implementasi Dpr Sebagai Bentuk Checks And Balances Terhadap Kebijakan Kepala Otorita Ikn, Mohammad Rifqi Aziz

Jurnal Konstitusi & Demokrasi

The 1945 Indonesian Constitution details that regional governments are organized into Provinces, Districts, and Cities, each led by directly elected Governors, Regents, and Mayors. These regions also have a Regional People’s Representative Council (DPRD) to represent citizens and help create local laws with the regional heads. However, in 2022, Indonesia planned to move its capital, introducing a unique regional government setup not outlined in the Constitution. Under Law No. 3 of 2022, the new capital, called Nusantara, will have a special government run by an Authority Body at the ministerial level, headed by a President-appointed leader, not elected by the …

Analisis Pengaturan Ambang Batas Pencalonan Presiden Menurut Putusan Mahkamah Konstitusi Tahun 2022-2023, Mochamad Rizky Soeoed

Jurnal Konstitusi & Demokrasi

The constitutional amendments that took place from 1999 to 2022 emphasized that Indonesia adheres to a presidential system of government. One way that is often discussed to increase the effectiveness of the presidential government system is to hold elections simultaneously by implementing the presidential nomination threshold which is now regulated in article 222 of Law Number 7 of 2017 concerning Elections which provides conditions for political parties to obtain a minimum of 20 percent of DPR seats. or 25 percent of valid national votes to be able to nominate candidates for President and Vice President. In practice, this provision always …

Model Pembuktian Dalam Putusan Kabul Mahkamah Konstitusi: Studi Kasus Sengketa Pemilu Legislatif No. 86-03 26/Phpu.Dpr.Dprd/Xvii/2019, Jingga Dian Eka Rindra Sari, Rizal Maula

Jurnal Konstitusi & Demokrasi

This study aims to analyze the evidentiary model and legal implications of the Constitutional Court Decision Number 86-03-26/PHPU.DPR.DPRD/XVII/2019 related to the Legislative General Election dispute. Using the normative juridical method, this research examines the Court's reasoning in deciding the case and the legal consequences of the decision. This research also pays attention to the conformity between documents and testimonies of witnesses and experts submitted in the trial, as well as the integrity of voter data. The Constitutional Court encouraged the KPU to ensure the accuracy and validity of voter data to reduce potential disputes in the future. The verdicts affecting …

Konstitusionalitas Proses Pemilihan Kepala Otorita Ibu Kota Nusantara Berdasarkan Undang-Undang Nomor 3 Tahun 2022 Tengan Ibu Kota Negara, Riskayati Subandi

Jurnal Konstitusi & Demokrasi

The establishment of the Government of the Special Territory of the Capital of Nusantara (Special Regional Government of IKN) as the location of the new capital of Indonesia has raised controversy, especially as regards its position as the special regional government held by the Nusantara Capital Authority Institution (IKN Authority), as well as the differences in the process for selecting government heads. The research was conducted using a normative jurisprudence method that focuses on the analysis of secondary data to determine the constitutionality of regulations relating to the position and process of election of the head of government in the …

Bivariate Spatial Pattern Based On The Characteristics Of Women Smokers In Indonesia, Diana Rohmandani Putri, Rudi Safarudin, Ammad Khokar, Konain Tayab, Muhammad Taaha Kashif, Erni Astutik

Preventia: The Indonesian Journal of Public Health

The increasing prevalence of smoking among women globally has become a critical public health issue. World Health Organization (WHO) data shows 20 percent of women use tobacco. Women smokers face an increased risk of various diseases. Spatial studies need to be conducted as a basis for planning and providing targeted interventions to reduce the spread of diseases caused by smoking. The study aimed to determine the spatial description of smoking among women in Indonesia. This study analyzed the 2017 IDHS data and used an ecological study design with a descriptive approach and a spatial analysis model. The results are Papua …

The Concept Of Legal Subject Competence In The Authority To Act On Marriage Law In Indonesia, Imelda Martinelli, F.X. Joko Priyono, Yunanto Yunanto

Indonesia Law Review

This article focuses on discussing legal politics related to one important issue which is very basic, namely regarding the criteria for the ability to act of a human being as a legal subject within the scope of civil law, especially marriage law regarding the minimum age limit for entering into a marriage, who come from backgrounds with different interests and ideologies, make this an issue that can be highlighted. So the problem in this paper becomes whether there is a concept regarding the legal subject's competence in the authority to act on marriage law in Indonesia that accommodates the law …

Guardians Of Innocence: Enhancing Legal Safeguards For Child Victims Of Sexual Violence In Indonesia, Aziz Andriansyah, Retno Saraswati, Irma Cahyaningtyas

Indonesia Law Review

Sexual violence against children is a crime that is quite disturbing and needs to get attention in society. The implementation of child protection must meet the requirements, among others, by implementing the development of truth, justice and child welfare. Based on the provisions in Law Number 35 of 2014 concerning Amendments to Law Number 23 of 2002 concerning Child Protection. The basic rights of children who need adequate protection include the right to live, the right to develop, the right to protection, the right to participate and the right to education. Efforts to prevent sexual abuse in children can also …

Reassessing Restorative Justice: Addressing Sexual Violence Cases In Indonesi, Ribut Hari Wibowo, Ahmad Busro, Ani Purwanti

Indonesia Law Review

This study examines”Restorative”Justice in the settlement of sexual violence crimes. The research method used in this study is normative juridical, using a statute approach. The aim of this research is to determine the effectiveness of Restorative Justice in resolving the problems of cases of sexual violence that have occurred in Indonesia. The results of this study include that Restorative Justice is not effectively applied to cases of sexual violence because it cannot fulfill”the principles of respect for human”dignity, nondiscrimination, the best interests of the victim, justice, benefit and legal certainty for the victim as stipulated in the Law, Constitution Number …

Examining The Implementation Of Insurance Law And Policies: A Study Of Natural Disaster Risks, Policyholders, And Insurance Companies In Indonesia, Dotto Koyage Philipo, Daniel Lubowa

Indonesia Law Review

This study aims to investigate the implementation of insurance laws and policies in Indonesia in the context of natural disaster risks. The study will analyse the effectiveness of existing insurance regulations and their practical implications through a comprehensive analysis of relevant literature, legal frameworks, and empirical data. The study will employ a mixed-methods approach, combining qualitative data with policyholders and insurance professionals, as well as quantitative data analysis from insurance industry reports. The findings will contribute to a better understanding of the strengths and weaknesses of the current insurance framework, shedding light on potential areas for improvement. This study seeks …

Do Indonesian Migrant Domestic Workers Engage With Homeland Politics?, Ayu Kusumastuti

Global: Jurnal Politik Internasional

International labour mobility has increased Indonesian female migrant domestic workers' involvement in transnational labour organisations. Because of their precarious work, advocacy and unions are crucial to protecting them overseas. This paper examines the debates on the political activism of Indonesian female domestic workers and discusses the gap that migration scholars have not yet addressed. The study's conceptual core employs the concept of migrant political transnationalism, which generates the intersection of migrant citizenship and receiving country sovereignty. The author has reviewed thirty journals using exclusion and inclusion criteria with a qualitative narrative literature review. Grassroots advocacy for Indonesian domestic workers primarily …

Factors Influencing The Mode Split From Port To Hinterland : A Comparative Study Of European Ports, Gambia And Sri Lanka, Aji Keway Bangura, Prasanna Kumara Rajapaksha

World Maritime University Dissertations

This study examines the factors that affect transportation mode split and how mode split affects port congestion with a particular emphasis on comparing ports in Europe to Sri Lankan and The Gambian Ports. As ports are major nodes in maritime transportation, there is need to ensure seamless movement of cargos in and out of the port to avoid delays. Delay in moving cargo to and from the ports leads to port congestion. This usually amounts to extra costs for shippers while it leads to gradual damage of port facilities. To address this issue, there is need to ensure there is …