Gender, fraud opportunity, and rationalisation

Framed by opportunity and gender theories, this study examines whether men and women who occupy similar organisational positions differ in the types of fraud committed and their rationalisations. Based on 261 published legal cases of convicted fraudsters in New Zealand, our results show that fraudster's position and rationalisation are important fraud predictors. Our multinomial regression results show that there is a significant difference in the fraud committed in a similar position. There is a relationship between female gambling and embezzlement fraud. A large percentage of fraudsters of both genders offered no rationalisation; those who did, claimed they were victims of circumstances (denial of responsibility) and morally justified their offending. The morally justified rationalisation was associated with lifestyles and pleasing others. Moreover, two rationalisation categories —appeal to higher loyalties and condemning the condemners—are significant in predicting the likelihood of obtaining by deception and embezzlement fraud in the New Zealand context. We also identify two distinct patterns of fraud offending: instrumental-opportunist and pathological-opportunist.

DAMPAK PEMBIAYAAN INVESTASI DENGAN UTANG DAN JAMINAN DARI MODAL SENDIRI (Case Study PT Agung Podomoro Land Tbk)

This study aims to recommend decision making related to the use of debt in corporate financing. This study took data from PT Agung Podomoro Land Tbk. In addition to developing, the company also plays a role in providing modern residential facilities. This study focuses on the financing structure between debt and equity. The results of the study become an important study to see the company's performance through the LTDER ratio with the use of 2017-2019 data. The results of the study found that there was a large percentage of debt financing carried out by companies from 2017 to 2019. This condition indicates that debt financing makes a greater contribution than own capital to funding and business growth. Keywords: Financing, Long-Term Debt, Equity

TYPOLOGICAL, TECHNICAL AND TECHNOLOGICAL CHARACTERISTICS OF THE EARLY VOLOSOVO CERAMICS IN THE MARI VOLGA REGION

В статье представлены новые результаты изучения керамики волосовской культуры территории Среднего Поволжья. В ходе обобщающего исследования было выявлено, что в ранней волосовской керамике преобладают прямые и утолщенные венчики. Преимущественно прямая профилировка сосудов. Высок процент орнаментированной посуды, общая схема орнаментации горизонтальная и вертикальная. В качестве элемента орнамента превалируют оттиски гребенчатого штампа. При подсчете коэффициента сходства 9 рассмотренных в работе памятников, относящихся к ранней волосовской культуре, было выявлено, что наиболее высокие коэффициенты сходства получены при подсчете по формам венчиков и элементам орнамента. По результатам технико-технологического анализа также выражена стандартизация рассматриваемых материалов. The paper presents new results of study of ceramics from the Volosovo culture sites located in the Middle Volga region which is important for research of the Volosovo culture. This synthesis-oriented research has found that straight and thick rims predominate among the early Volosovo ceramics. Vessel profiling is predominantly straight. The ornamented vessels account for a large percentage share of the found vessels, the decoration pattern is organized horizontally and vertically. The comb stamp imprints predominate as a decorative element. The calculations of the similarity coefficient for nine sites attributed to the Early Volosovo culture demonstrate that the highest similarity coefficients have been obtained for rim shapes and decorative pattern elements. The results of the technical and technological analysis also demonstrate standardization of the analyzed materials.

Simulation of peak tension loads in Subsea power cables during installation

At present, most of the insurance claims in the offshore wind industry are due to cable failures where a large percentage occurs during the installation of the array and export cables. As the reliability of the cables depends on the location and installation method, it is important to map the risks involved, which can compromise the cable’s integrity in individual projects. This paper presents sensitivity analyses conducted on crucial parameters in the cable laying process, with an objective of successful installation of subsea power cables without any damages to the cable. The analyses focus on the peak tension loads with reference to key parameters as cable self-weight and laying geometry, as well as the cable deployment position on the installation vessel. Finite element analyses were conducted with both static forces and dynamic forces for irregular vessel motions, by the aid of the well-tested software OrcaFlex.

A Study on Petrographic Characteristics and Provenance for the Rock Properties from Dorim-ri Tombs of Baekje Kingdom in Cheonan, Korea

We analyzed the provenance and petrographic characteristics for the rock properties from stone-lined tomb and stone chamber tomb at the Dorim-ri site of the Baekje Kingdom, located in Cheonan. The two tombs consist of 10 kinds of rocks including gneiss, diorite, and andesite. The major rock type is gneiss (54.3%), which composes the main chamber walls of the tombs. Diorite (11.3%) and andesite (10.6%) also make up a large percentage of the rocks, tending to be used to fill the space between the main chamber walls. Thus, the stones appear to have been used according to their shape and the disposition of the site, respectively. Investigation of their provenance, confirmed their source area to be near the Ipjang Reservoir, about 1 km away from the site, and their procurement was probably conducted via a waterway. This result might serve as basic data regarding the material procurement system of ancient tomb culture and for preservation measures for archaeological sites.

The method of pneumoperitoneum in the diagnosis and determination of the operability of cancer of the upper stomach

Although radical operations for cancer of the upper part of the stomach have become widespread, a large percentage of operations for such lesions ends with a trial laparotomy due to the extensive spread of the tumor to the surrounding tissue organs, which has not been clarified before the operation.

Juvenile European hedgehogs (Erinaceus europaeus) at rescue centers and their release rate depending on their weight on admission

This study aimed to assess the numbers of juvenile European hedgehogs admitted to rescue centers in the Czech Republic from the viewpoint of their weight on admission, the reason for their admission, and the success rate of their release back into the wild. The results of our study show varying levels of success in the rearing of hedgehogs admitted at different ages (weights) and a varying period required for their rehabilitation. The greatest chance of release was seen in hedgehogs with a weight on the admission of 500–599 g (64.22% released) and 400–499 g (63.31% released). In contrast, the smallest number of young hedgehogs successfully rehabilitated and released was seen in hoglets weighing 200–299 g (35.24% released) on admission, which corresponds to the weight of hedgehogs at the time of weaning. Time spent at a rescue center may pose an undesirable threat to the lives of animals in some categories. Hedgehogs weighing up to 99 g on admission spent the longest period time at rescue centers (a median of 48 days), while hedgehogs weighing 500–599 g on admission spent the shortest time (a median of 7 days). The majority of hedgehogs in the lowest weight categories were admitted due to their inability to survive on their own. A large percentage of hedgehogs of greater weight, in contrast, were juvenile hedgehogs brought to rescue centers needlessly. The percentage of released animals did not exceed 65%, however, even for entirely independent categories of older juveniles. From this perspective, the fact that hedgehogs are often brought to rescue centers in the belief that they are not self-sufficient young, though they are actually juvenile or even adult individuals that do not require human care, can be considered a significant finding.

Opinions of clients of cosmetology salons regarding the impact of wearing protective masks on the condition of the skin

Acne vulgaris is a common condition that affects both men and women of all age groups. As a result of the outbreak of the COVID-19 pandemic and the introduction of restrictions, mainly the obligation to cover the nose and mouth with protective masks, a large percentage of the population is now struggling with acne. The aim of the research was to determine the opinion on the impact of wearing protective masks on the deterioration of the skin condition and the awareness of the respondents about the treatments and preparations used in acne therapy. The article also attempted to explain the causes of acne lesions.

A Survey for Ascertaining Details Related to Falls on Stairs or Escalators

Introduction: The Australian Institute of Health and Welfare, publication titled; ‘Injury in Australia: falls’ states that in 2017–18, 42% of hospitalized injury cases were due to falls, and 40% of injury deaths were due to falls. In Melbourne City, at various stations, there are extremely long escalators, and alarmingly, one sign previously displayed states there are approximately 2-3 falls/ week on train station escalators.Objectives: The aim of the survey was to ascertain the percentage of people who’ve fallen downstairs and escalators.Methods: Distribution of a general convenience survey [n=125] was performed to ascertain the percentage of people who’ve fallen downstairs and escalators. Additional questions related to rain, high-risk footwear, poor lighting, and how many falls they have had. Following that, regardless of whether or not they’d had a fall, questions then focused on whether they had a fear of falling and whether they felt uncomfortable around crowds on stairs or escalators.Results and Discussion: Completed survey forms were eighty-two in total. 29% of people had fallen, with 16% of those people indicating rain, 16% in either high heels or thongs, while 25% indicated poor visibility. Of those who had fallen, the estimate of the number of falls down stairs or escalators ranged from 1–20, with the average being three falls. 39% of respondents, irrespective of whether or not they had fallen, had fear, while 43% felt uncomfortable around crowds.Conclusion: Falls downstairs or escalators are relatively common, in addition to a large percentage of people having fear or feeling uncomfortable.

ANALISIS MISKONSEPSI SISWA MENGGUNAKAN THREE TIER DIAGNOSTIC TEST BERBASIS OPEN ENDED QUESTION

This study aims to: (1) find out the misconceptions experienced by students in the material of similarity and congruence by using three-tier diagnostic tests based on open-ended questions. (2) find out the large percentage of students' misconceptions on the similarity and congruence material using a three-tier diagnostic test based on open-ended questions. The research method used was descriptive qualitative. The data collection instruments used were clinical interviews and three-tier diagnostic tests based on open-ended questions. This study was conducted in the SMP Negeri 2 Palimanan. The research subjects were selected using purposive sampling techniques so that 33 students were selected from 330 students. The results of the analysis of the three-tier diagnostic test based on open-ended questions showed that (1) the misconceptions that occurred in the material of similarity and congruence of 2D shapes included pure misconceptions, false positives, and false negatives. (2) the percentage of misconceptions experienced in the material of similarity and congruence 2D shapes as a whole was 50.2% with a large percentage of pure misconceptions 32.4%, false-positive 15.6%, and false-negative 2.2%