Archive of Journal
Volume 72, Issue 9, Sep. 2016

THE ROLE OF LOCAL FINANCIAL SUPERVISION AS AN INTERVENING VARIABLE ON FACTORS INFLUENCING THE RELIABILITY OF FINANCIAL REPORTING IN INDONESIA

Volume 72, Sep 2016
doi: 10.21506/j.ponte.2016.9.39

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Abstract: The purpose of this study was determining the influence of human resources capacity, information technology utilization, internal control on the reliability of local government financial reporting in Regencies/Cities in North Sumatera with local financial supervision as an intervening variable. The study type was causal study. The research locations were some Regencies/Cities in North Sumatera with 63 respondents who agreed to be interviewed, who were collected using purposive sampling method. The dependent variable was reliability of local government financial reporting and the independent variables were human resources capacity, information technology utilization, and internal control. The mediating variable was local financial supervision. Path analysis test was the instrument to test direct and indirect influences. The result showed the influence of variables human resources capacity, information technology utilization, internal control on the reliability of local government financial reporting. Variable local financial supervision served as the intervening variable of the relations between the independent variables and dependent variable.

Author(s): Rasdianto, Syahrurrahman, Iskandar Muda


EXPERIENCE OF TOMSK POLYTECHNIC UNIVERSITY IN USING MOOCS TO FACILITATE ESP TEACHING TO ENGINEERING STUDENTS

Volume 72, Sep 2016
doi: 10.21506/j.ponte.2016.9.38

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Abstract: Enhanced and intensified English language teaching of both students and university teaching staff is one of the prioritized tasks facing Russian universities since they are now attempting to occupy their place on the international educational market and are heading for the leading positions in the world university rankings. The present article examines the possibility of integrating massive open online courses (MOOCs) in English into the ESP course syllabus. The experiment has been conducted for a group of Bioengineering students within the ESP course at the Tomsk Polytechnic University (TPU). The authors discuss and analyze the revealed opportunities and challenges of the experiment and conclude that MOOCs are better to be used as effective autonomous resources for acquisition of Professional English.

Author(s): Olga S. Kvashnina, Yuliya P. Azhel, Anastasiya S. Fortuna


DIRECT PRODUCT OF TWO SEMIRINGS

Volume 72, Sep 2016
doi: 10.21506/j.ponte.2016.9.33

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Abstract: The study of a seminear-ring was started in 1894 and it was the generalization of rings and distributive lattices. Later on different people studied semirings in different ways and explored many interesting properties. In this paper, we explore some properties of the direct product of two semirings. The properties are true in different algebraic structures and we convert them into semirings.

Author(s): Fawad Hussain, Abdul Wahab


FACTORS INFLUENCING THE USE OF PUBLIC LIBRARY: A CASE IN INDONESIA

Volume 72, Sep 2016
doi: 10.21506/j.ponte.2016.9.44

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Abstract: Purpose ? This paper aims to address a question whether location, location supporting infrastructure, demographics characteristic, physical specification, library operational, and users motivation have influence on the usage of public library. Design/methodology/approach ? This study used is explanatory method using a survey to explain relationship between the tested variables. 351 samples were collected by accidental sampling from users of two libraries i.e. Public Library of Medan city and Provincial Public Library of North Sumatera. An instrument was designed with 109 questions to gather data on 7 variables with a total of 45 indicators. The closed question uses a 5 point Likert scale. The validity and reliability tests were done, while the descriptive and inferential statistic analysis were used as the technique of data analysis. Findings ? Using a Structural Equation Modeling (SEM), five out of six independent variables tested and found have significant influences to the usage of public library namely; location, location supporting infrastructure, physical specification, operationss, and users motivation, while demographic characteristic variable has no significant influence. Originality/value ? In maximizing the usage of public library in a region, the government whom responsible of taking care the public libraries initiatives, should take attention to the library location that has acceptable distance or travel time to community residence; library has attractiveness both in physical building specification and quality of services provided; and demographic factor and user motivation should be taken place as a basic in improving public library role. Spatial based public library should be included as a component in a city planning. Keywords ? Location Facilities Model, Location of Public Facilities, Location of Library Facilities, Usage of Public Library

Author(s): Ridwan Siregar

AN ANALYSIS OF PUBLIC LIBRARIES\' USAGE AND ITS EFFECT ON REGIONAL DEVELOPMENT THROUGH IMPROVING THE QUALITY OF HUMAN RESOURCES

Volume 72, Sep 2016
doi: 10.21506/j.ponte.2016.9.42

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Abstract: Purpose ? This paper aims to address a question whether location, location supporting infrastructure, demographics characteristic, physical specification, library operational, and users motivation have influence on the public library use, and whether the public library use has impact on enhancement of human resource quality in a region.\r\nDesign/methodology/approach ? This study used is explanatory method using a survey to explain relationship between the tested variables. 351 samples were collected by accidental sampling from users of two libraries i.e. Public Library of Medan city and Provincial Public Library of North Sumatera. \r\nAn instrument was designed with 109 questions to gather data on 8 variables with a total of 59 indicators. The closed question uses a 5 point Likert scale. The validity and reliability tests were done, while the descriptive and inferential statistic analysis were used as the technique of data analysis. \r\nFindings ? Using a Structural Equation Modeling (SEM), five out of six independent variables tested and found have significant influences to the public library use namely; location, location supporting infrastructure, physical specification, operationss, and users motivation, however the demographic characteristic variable has no significant influence. While, the public library use variable shows a significant influence to the enhancement of human resource quality in the region.\r\nOriginality/value ? Maximizing public library role to enhance human resource quality in a region may be carried out with pay attention to some factors that have role as determinant of a library�s success. In regards of public library�s planning, the government whom responsible of taking care the public libraries interests, should take attention to the library location that has acceptable distance or travel time to community residence; library has attractiveness both in physical building specification and quality of services provided; and demographic factor and user motivation should be taken place as a basic in improving public library role. Spatial based public library should be included as a component in a city planning.\r\nKeywords � Regional Development, Human Resources Quality, Public Library Use, Public Library Location

Author(s): Ridwan Siregar

THE ROLE OF TURNOVER INTENTION AS MEDIATOR OF THE DIMENSION INFLUENCE OF POLITICAL PERCEPTION OF THE LOCAL LEADER REPLACEMENT TO THE LOCAL CIVIL SERVANTS� PERFORMANCE IN REGENCIES IN NORTH SUMATERA - INDONESIA

Volume 72, Sep 2016
doi: 10.21506/j.ponte.2016.9.41

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Abstract: The objective of this research is to identify the effects of political perception and psychological capitals to the local civil servants� performance in North Sumatera with the turnover intention as mediator by seeing the direct and indirect effects. The type of this research is causal study. The setting of the research is in several regencies/cities in North Sumatera including Batubara regency, Simalungun regency, Asahan regency, Labura regency, Labusel regency and Tanjung Balai city with the sample of 96 respondents using purposive sampling method. The dependent variable is the performance of the local civil servants and the independent variables used are political perception and psychological capital. This model is employed to analyze using path analysis test by obtaining the direct and indirect effect values. The result shows that the variables of political perception and psychological capital influence the performance of the local civil servants in North Sumatera. The variable of turnover intention functions as the mediator variable on the relationship between independent and dependent variables. \r\nKeywords: turnover intention, psychological capital and local civil servants� performance

Author(s): Azhar Maksum, Mhd. Zainul B. Torong, Iskandar Muda


DETERMINANTS OF THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS IN DISTRICTS/CITIES IN NORTH SUMATERA

Volume 72, Sep 2016
doi: 10.21506/j.ponte.2016.9.40

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Abstract: The purpose of this research is to determine the effect of the use of information technology, the service quality of accounting information systems and knowledge on the effectiveness of accounting information systems in Districts/Cities in North Sumatra. The type of this research is causal study. The research location was in several Districts/Cities in North Sumatra consisting of District of Batubara, District of Simalungun, District of Asahan, District of Labura, District of Labusel and City of Tanjung Balai with a sample of 78 respondents who were willing to be interviewed of 201 populations using purposive sampling method. Dependent variable was the effectiveness of accounting information system and the independent variables used were the use of information technology, information technology advancement, the service quality of accounting information system and knowledge. Mediating variable used was Habit. This variable was used to analyze using path analysis test in order to obtain direct and indirect causal values. The results showed that the use of information technology, the service quality of accounting information systems and knowledge has effect on the effectiveness of accounting information systems in Districts/Cities in North Sumatra. Habit variable serves as mediating variable for the relationship between the independent variable on the dependent variables. Keywords : habit, the use of information technology, service quality of information system and knowledge

Author(s): Nurzaimah, Salbiah & Iskandar Muda


EVALUATION OF DIFFUSION CHARACTERISTICS OF THE SOCIAL INNOVATION PROCESS IN THE RUSSIAN FEDERATION

Volume 72, Sep 2016
doi: 10.21506/j.ponte.2016.9.32

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Abstract: The concept of �social innovation� is relatively new in Russia in terms of theoretical or methodological design, and also practical use. The paper presents the results of studies on the propagation characteristics of social innovation, conducted from the standpoint of traditional and specific approaches. It is shown that in the Russian Federation�s current environment the spread of social innovation is of�viscous�behavior, which manifests itself, in particular, in the limited capacity of the innovations� spread and their appropriate scaling. Practical steps taken to regulate the spread of social innovations have led to the foundation of the Social Initiatives Agency � the institution that accumulates social initiatives, determines goals and priorities for the development and spread of social innovations. However, given the novelty of this concept in the country, development of specific methods that allow to study innovation processes in the social sector comes to be of special importance. Implementation of such methods will contribute to a comprehensive analysis and will improve the validity of forecast assessments. One approach to the implementation of the above is to use the concept of innovation diffusion, within the framework of which the authors proposed a method for determining the parameters of the Bass model, carried out the appropriate calculations and interpreted the obtained results.

Author(s): Kantor O.G., Kuznetsova Yu.A.


COLLECTIONS IN THE EUROPEAN MUSEUMS – THE CULTURAL HERITAGE OF THE ANCIENT CAUCASUS SCATTERED ACROSS A CONTINENT

Volume 72, Sep 2016
doi: 10.21506/j.ponte.2016.9.36

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Abstract: Quite a few problems have been found in the historiography of the late Bronze and early Iron Ages in the Southern Caucasus; some of them had been caused by the incoherency of the cultural material accessible to international research. Investigating intensively the material in the museums, of the archive documents, and the original excavation reports in German, Russian and Azerbaijani we find different versions of historiography of the Caucasus collection in the Museum for Prehistory and early History (MVF) in Berlin for the very same period. Russian and international archaeologic circles should be drawn to this problem.\r\nBeginning in the middle of the 19th century there was a rush on the archaeological sites in the Caucasus. Archaeological excavations often were not taken out for scientific reasons but rather for material gains, or they were done by hobby archaeologists from various countries, disturbing the archaeological coherence. In establishing the various collections on the late Bronze and early Iron Ages in the Caucasus they broke the history and heritage of the Caucasus to parts.\r\nFinds were sent to the museums of Saint-Germain-en-Laye and Lyon, to Vienna and to Berlin.\r\nThis article submits the Caucasus collections in European museums to a thorough review.\r\nThe scattering of the artefacts of the Caucasus collection in the Museum for Prehistory and early History (MVF) in Berlin across museums in Russia, in the Caucasus and in Europe is still causing problems to science in Europe, especially in Germany and in Russia, as well as in Azerbaijan. With concrete facts the author shows where several collections can be found which are unknown to date to the international science community and closed to international research. \r\nWhen casting new light on some aspects of the Khojaly-Gedebey Culture, also known as Central South Caucasian culture or Genje-Karabakh Culture which is still unknown to the international science community - this culture covered a vast area of the Central and Southern Caucasus in the late Bronze and early Iron Ages -, some problems of the archaeologic evaluation of the finds belonging to that culture emerged.\r\nAlthough this culture was one of the outstanding cultures of the Caucasus, it still requires a complete, systematic research and examination, because the scientific investigation of the finds and the conclusions to be drawn remain incomplete to date. The collections should be opened to the international scientific community attracting German, French, Russian and Caucasian scientists to fill the gap existing till today in the archaeologic research of the Caucasus, starting from the Bronze Age.\r\nThe comprehensive research of this culture should include numerous artefacts, the original excavation reports starting with diggings in the thirties of the 19th century (E. Roesler, W. Belck, Graf von Schweinitz and others), the archive materials treasured in many museums and libraries in Azerbaijan, Georgia, Russia (including the Republic of Dagestan) and Germany; the publications edited in several languages containing general scientific investigation of this period should also be scientifically reviewed. \r\nThe new and uninvestigated collections (collected by Graf von Schweinitz, F. Korthaus, F. Bayern) which the author discovered in the Berlin Museum for Prehistory and early History (MVF) must be made accessible for scientific purposes. A great part of the collections which had been treasured in this museum had been brought to the Soviet Union after World War II and were subsequently scattered across Russian museums, mainly the State Historic Museum, the Pushkin Museum of Performing Arts (both in Moscow) and the Hermitage in Saint Petersburg. They have not been opened to scientific research till today. The attention of \r\nThe finds from the Redkin-Lager collection are a paragon of the fragmentation of Caucasian heritage; they are scattered across museums in Azerbaijan, Georgia, Germany, France, and Russia and could not be completely investigated until now.

Author(s): Dr. Nourida Ateshi

AN EFFECT OF A COMPLEX PROGRAMME OF MEDICO-PSYCHOLOGICAL REHABILITATION ON YOUNG FEMALE RHYTHMIC GYMNASTS

Volume 72, Sep 2016
doi: 10.21506/j.ponte.2016.9.31

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Abstract: The paper addresses the problem of medico-psychological rehabilitation of child athletes involved in intense training. This issue is extremely important in higher achievements sports (e.g., rhythmic gymnastics) because of the necessity to ensure young athletes’ recovery in different periods of their training process. Elevated psychophysiological activity certainly causes marked psycho-emotional stress in young rhythmic gymnasts, resulting in lowering their tolerance to training loads and decreasing concentration, thus reducing their performance. The study presented was aimed at exploring the dynamics of physiological and psychological indicators in young female rhythmic gymnasts (aged from 8 to 15) participating in a complex programme of medico-psychological rehabilitation. The study design was the following: Group 1 underwent intense training (5-6 times a week) and rehabilitation treatment, while Group 2 was in its post-training period and was provided with rehabilitation only. The results obtained showed that under intense training some of the study participants displayed negative changes in their physiological and psychological parameters. Meanwhile, a rehabilitation programme (diet, carbon dioxide bath therapy, massage, psychological support), which was implemented during the training and post-training periods, normalized all the parameters in question and increased the study participants’ adaptability to the training process. The paper focuses on the effect of this complex programme of medico-psychological rehabilitation on young female rhythmic gymnasts and discusses the dynamics of their stress-limiting hormones, psychological indicators and sport-related qualities.

Author(s): Natalia Kozlova, Tatiana Levitskaya, Ekaterina Tsekhmeistruk, Inna Atamanova


A REVIEW OF MOBBING RESEARCH IN DIFFERENT SECTORS

Volume 72, Sep 2016
doi: 10.21506/j.ponte.2016.9.35

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Abstract: This study is a review of studies conducted on workplace mobbing between 2000 and 2016. The studies are categorised into six sectors: public, private, education, higher education, health and hotels. In all sectors, prevalence and types of mobbing, sex, age, level of education, seniority, work experience and coping strategies of victims and are investigated. Results: mobbing victimization is common in all sectors; attacks are mostly against communication possibilities and personal and occupational status; results on sex of the victims are controversial; victimization peeks at the ages of 30s and early 40s and at a moderate job experience educational level of victims vary by institutions and sectors; passive coping strategies are adopted.

Author(s): Sevgi Coban

TEACHERS' CONFIDENCE AND BELIEFS IN TEACHING MATHEMATICS AND STATISTICS CONCEPTS

Volume 72, Sep 2016
doi: 10.21506/j.ponte.2016.9.34

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Abstract: Teachers' confidence, beliefs, practices and attitudes are significant factors for understanding and improving the educational process. This paper reports initial results for profiling a group of 75 mathematics teachers, from grade 4 upwards, from schools in the province of KwaZulu-Natal in South Africa. The research investigated confidence levels of teachers regarding the teaching of various mathematics and statistics topics. It also investigated teachers� beliefs in their ability to use the mathematics and statistics required to meet the general demands of everyday life as well as their beliefs in their ability about mathematics and statistics in the teaching and learning process. A survey instrument was constructed and subsequent feedback revealed that teachers generally have high confidence in teaching fractions, decimals, percentages, pie graphs and histograms, patterns and measurements, however their confidence in making connections of mathematics and statistics to other learning area and engaging in critical debate about mathematical and statistical statements in social media, needs attention. In relation to their beliefs, teachers reported a positive view towards the need to be mathematically and statistically literate in everyday life, as well in their teaching practices in general. Surprisingly, we found that teachers� confidence and their beliefs are with correlated each other.

Author(s): Odette Umugiraneza, Sarah Bansilal, Delia North


A NOVEL FRAMEWORK FOR IMPROVING CLASS IMBALANCE LEARNING ON FINANICAL FRAUD DETECTION

Volume 72, Sep 2016
doi: 10.21506/j.ponte.2016.9.37

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Abstract: Today�s real word data posses class imbalanced datasets of which most of the instances are converged to a single class and few others instances assigned to smaller. To build classification models from imbalanced datasets is much harder and has a challenging task in solving Machine-learning algorithms. Traditional classification algorithms use similarity property in category minor and major classes. Real world imbalanced data can be classified accurately into class of major and poor class accuracy of minor by developing models which uses Machine learning algorithms to find the correct accuracy. We propose a framework evaluation model which classifies fraud detection on real-world imbalance data sets for imbalance dataset to achieve good majority class accuracy and poor minor accuracy. The evaluation of the framework is done using 7 Machine Learning Classification Algorithms with advanced balanced techniques. Many of the ideas are taken from the literature study. Most of our work is done using advanced balanced techniques using financial datasets of primary class to identify the accuracy and improve it using the entire algorithm and tested with results. The results obtained from shows that recall and precision are effectively used for measuring the developed model for imbalanced datasets. We also suggest use data mining techniques in simplifying balance datasets before, solving huge imbalance class problems using our framework

Author(s): R. Buli Babu, Dr. Mohammed Ali Hussain