bluuebunny/crossref_metadata_2025 huggingface dataset:
Rhetoric in Advertising: A Study of Samsung Galaxy 24 FE Advertisement on Youtube
Authors: Raysa Purba  , Mega Uli Arta Silitonga  , Naomi Sephania br. Sirait  , T. Thyrhaya Zein
Published: February 2025

This study analyzes the rhetorical strategies in Samsung’s Galaxy S24 FE advertisement on YouTube, examining how diction, persuasion techniques, and language style appeal to a broad audience. Through qualitative content analysis, the research categorizes diction into denotative and connotative meanings and general and specific terms to understand how Samsung communicates product attributes clearly and persuasively. Persuasive techniques include rationalization, identification, suggestion, conformity, and compensation. Samsung’s language style, characterized by alliteration, assonance, and anastrophe, and Samsung’s repetition language style, characterized by epistrophe, reinforces product qualities and aids memorability. The results reveal that Samsung effectively combines direct, relatable language with emotional and logical appeals, positioning the Galaxy S24 FE as a product that meets diverse lifestyle needs. This study contributes insights into the role of rhetoric in digital advertising, highlighting methods for effective consumer engagement and brand positioning.
Language Learning: Enhancing Students’ Pronunciation through English Songs
Authors: Mikhael Misa
Published: February 2025

This study examines how well English songs may be used as a teaching technique to improve eighth-grade students' pronunciation. The study aims to provide evidence-based insights applicable to English as a Foreign Language (EFL) contexts and future teaching practices by methodically examining the effects of incorporating English songs into the instructional process to improve pronunciation using a Classroom Action Research (CAR) design. A methodical framework for using English songs as a teaching tool for pronunciation enhancement is created during the planning stage. Data is collected throughout the observation period to evaluate the overall efficacy of the intervention as well as the pronunciation development of the pupils. Throughout iterative cycles, this data becomes the basis for evaluating and improving instructional tactics. Results and debates regarding using songs to teach pronunciation are presented in the study. Songs improve pronunciation and make learning more enjoyable and pleasurable when used as an instructional technique. This method is a valuable supplement to language teaching approaches since it may increase students' motivation and self-assurance in their English-speaking skills.
Studytok as A Tool for Promoting Media Literacy : Insight From University Students
Authors: Julynar Putri Ayu Sitorus  , Putri Salsabila Arsitha Fitri  , Rita Hartati
Published: February 2025

This study explores the effectiveness of StudyTok, a TikTok-based educational initiative, in fostering media literacy among university students. Using a descriptive quantitative approach, data were gathered from 40 students to evaluate the platform's impact on engagement, reading comprehension, writing proficiency, and critical thinking. Results revealed that 85% of participants found StudyTok engaging, with notable improvements in reading comprehension (70%) and critical thinking (75%). However, only 60% reported significant enhancement in writing skills, indicating room for more structured content in this area. The study highlights generational differences in platform navigation, with digital natives adapting seamlessly compared to digital immigrants who faced initial challenges. Guided by Potter’s Media Literacy Theory, this research underscores StudyTok’s potential to bridge digital literacy gaps and recommends its integration into educational curricula to foster inclusive, critical media consumption skills.
Ethical Dimensions of Cross-Cultural Communication : Exploring the NLP Approach in Student Exchange Programs
Authors: Nisa A.A. Silitonga  , Selly F. Sitompul  , Rita Hartati
Published: February 2025

This study investigates the ethical considerations in cross-cultural communication within student exchange programs, focusing on the application of Neuro-Linguistic Programming (NLP) techniques such as mirroring, rapport building, reframing, and anchoring. These methods were analyzed for their effectiveness in enhancing understanding and reducing miscommunication among students from diverse cultural backgrounds. Data was collected using interviews and questionnaires, revealing that NLP strategies facilitated better adaptation, trust, and collaboration. The Findings highlight that students' responses predominantly fell into positive categories, with Strongly Agree (20.67%) and Agree (79.33%), showing a high level of alignment with the statements presented in the questionnaire. Notably, there were no Neutral (0%), Disagree (0%), or Strongly Disagree (0%) responses recorded, indicating unanimous agreement with the ideas conveyed. These results suggest a strong consensus among students, reflecting their shared perspectives and high levels of agreement on the topics discussed. Importance of ethical communication strategies in fostering meaningful intercultural interactions and mutual respect among participants in a multicultural setting.
A Systematic Review of Pragmatic Competence in Second Language Acquisition
Authors: Tisya Amalia Putri Sitorus  , Deasy Yunita Siregar  , Dea Nita Aulia  , Nazwa Atalia Zahra  , Aghna Ilmi Parinduri  , Dini Nur Aini Lubis  , Futri Dina Wardiah
Published: February 2025

This article presents a systematic review of pragmatic competence in second language acquisition (SLA), emphasizing its critical role in effective communication and intercultural understanding. Pragmatic competence encompasses the ability to understand and use language appropriately in diverse social and cultural contexts, including mastering speech acts, politeness strategies, conversational implicatures, and intercultural pragmatics. Despite its importance, pragmatic competence often receives less attention in language instruction compared to grammar and vocabulary. The review highlights the effectiveness of explicit and implicit teaching methods, authentic interaction, and cultural immersion in developing pragmatic skills. It also underscores the role of technology, such as digital platforms and simulations, in enhancing learners’ ability to navigate real-life communication scenarios.
The findings reveal significant challenges, including cultural variability in pragmatic norms, difficulties in standardizing assessments, and the influence of learners’ individual differences. The study calls for innovative teaching and evaluation methods, focusing on personalized approaches and the integration of pragmatic learning with emotional intelligence. By synthesizing current research and practices, this article provides valuable insights for educators, curriculum developers, and researchers, advocating for adaptive, culturally informed, and technology-supported strategies to enhance pragmatic competence in SLA.
Pengembangan Bahan Ajar Audiovisual Berbasis Contextual Teaching and Learning (CTL) pada Materi Cerita Pendek di Kelas XI SMA Negeri 14 Medan
Authors: Desra Nita Tampubolon
Published: February 2025

This research aims to develop audiovisual teaching materials based on Contextual Teaching and Learning (CTL) on Short Story Materials at SMA Negeri 14 Medan. The population of this study is class XI at SMA Negeri 14 Medan with a sample of 34 students. This research is a Research and Development (RnD) using the Borg and Gall model with stages 1) Potential and problems, 2) Data collection, 3) Product design, 4) Design validation, 5) Design revision, 6) Product trial, 7) Product revision, 8) Usage trial. After being carried out step by step, the validity test of the media of material experts is as many as 81% and media experts as many as 97% with the percentage results strongly agreeing to be used in the field (very feasible). Meanwhile, the assessment from students was 86.64% and Indonesian teachers were 96 with the category of suitable for use in the field.  This research produces teaching materials in the form of audiovisual (audio and video) based on Contextual Teaching and Learning on short story materials.
Eksplorasi Campur Kode dalam Lirik Lagu “Now I Know” yang Dipopulerkan Oleh Kaleb J
Authors: Balqies Aulia Zhia Ulhaq
Published: February 2025

This research discusses the use of code-mixing in the lyrics of the song “Now I Know” by Kaleb J. Code-mixing, in the form of the insertion of English elements into Indonesian lyrics, often appears in modern music as a response to globalization. A qualitative research approach is used to identify the forms of code-mixing (words, phrases, and clauses), its function, and its impact on the song's message. The results of the analysis show that code-mixing dominates the chorus with English to accentuate emotional intensity, while Indonesian is present in the verses to provide a narrative that is familiar to local listeners. The use of two languages reflects a balance between local and global elements, enhancing the musical aesthetics and international appeal of the song. Intercoding acts as a linguistic and artistic tool that expands the range of listeners, supports the themes of love and regret, and strengthens pop music's connection to globalization trends.
Analisis Tindak Tutur Direktif dalam Video Pembelajaran Bahasa Indonesia pada Kanal YouTube Kejarcita
Authors: Alliya Setiawan Putri  , Nurul Hikmah  , Narista Amellea Dinata  , Najwa Sakinah  , Cynara Rahmania  , Asep Purwo Yudi Utomo  , Satsya Yoga Baswara  , Ermawati Ermawati
Published: February 2025

Learning media is one of the keys to achieving success in the learning process in the classroom. This research aims to obtain, examine, and discuss several utterances in Indonesian language learning videos on the Kejarcita YouTube channel. This research uses a methodological approach (qualitative approach) and a theoretical approach in the form of pragmatics (directive speech acts). The data source for this research was obtained from videos in the "SMP Bahasa Indonesia" playlist uploaded to social media, namely YouTube, from December 2022 to September 2024 on the Kejarcita YouTube channel. This research discusses directive speech acts in junior high school Indonesian language learning videos on the Kejarcita YouTube channel. There are 23 directive speech acts on the Indonesian Middle School playlist Kejarcita YouTube channel. The author groups the data into five subchapters according to the type of directive speech act. It is hoped that the results of this research will provide additional knowledge and can be used as learning reference material for readers, especially in pragmatic studies.
Analisis Tindak Tutur Representatif dalam Daftar Putar Video “Tips dan Edukasi” pada Kanal YouTube Zahid Ibrahim
Authors: Hening Jati Melani  , Sabrina Fadilatul Khoiroh  , Anggun Rizka Ramadania  , Sakna Cahyani  , Leyvisca Kristi Nugroho  , Muhamad Syafiq Asyam  , Asep Purwo Yudi Utomo  , Arum Yuliya Lestari
Published: February 2025

Language is one of the tools used for communication. Speech acts employ language as a form of complex communication that considers the context, the speaker’s intent, and the expected reactions to understand the meaning and purpose of each utterance. This research describes the analysis of representative speech acts in the "Tips and Education" video playlist on Zahid Ibrahim's YouTube channel. The research method employed is descriptive qualitative analysis. The results of the study include representative speech acts such as: (1) representative speech acts of explaining, (2) representative speech acts of stating, (3) representative speech acts of informing, (4) representative speech acts of mentioning, (5) representative speech acts of suggesting, (6) representative speech acts of acknowledging, (7) representative speech acts of providing examples, and (8) representative speech acts of speculating. This research is expected to enhance readers’ knowledge in the field of pragmatics, particularly regarding representative speech acts, and can serve as a tool for developing speaking skills to clarify the intended meaning in communication.
The Role of Learning Organs of Speech
Authors: Yani Lubis  , Nahdiyah Rizqoh Nasution  , Amelia Azzahra  , Fika Mardiani
Published: February 2025

The ability to speak is a vital aspect of human life, involving the interplay between cognitive processes and the function of speech organs, such as the vocal cords, tongue, teeth, lips, and oral cavity. The articulation process enables humans to produce intelligible sounds for effective communication. This study aims to explore the anatomical, physiological, and phonetic roles of speech organs in generating, varying, and comprehending language sounds, particularly in the context of foreign language learning. A qualitative descriptive approach was adopted, with data gathered through interviews, literature reviews, and document analysis. The study provides an in-depth understanding of the connection between speech organ use and linguistic phenomena such as phonological structures, dialects, accents, and variations. Furthermore, it examines the significance of speech organs in phonetics and phonology learning for both native and second-language learners. The findings contribute to theoretical and applied linguistic studies, especially in phonetic, phonological, and language education analysis.
The Teachers' Strategies for Planning Effective English Writing Learning
Authors: Najah Athirah  , Khairun Nisa Simanjuntak  , Ramadhan Solin  , Miftahul Jannah  , Nisa Febrianti  , Siti Irna Fadhillah
Published: February 2025

Writing in English is an important skill for students to acquire, yet many students experience difficulties.  This study aims to identify the strategies teachers use in planning English writing lessons and understand the barriers faced during planning. Using a qualitative case study approach, data was collected through observation, interviews with teachers, and document analysis. The results showed that using a scientific approach and visual aids, such as graphs, was very effective in teaching writing. However, teachers face challenges in adjusting materials to students' diverse abilities such as time constraints, and students' lack of motivation.  However, teachers have to adapt the materials to students' varying ability levels, lack of enthusiasm, and time constraints. This research provides important information for educators to help them create and implement more successful writing classes and motivate students to take an active role in their education. As a result, it is expected that students can improve their writing ability.
An Analysis of Implicature in Stand-up Comedy : Mamat Alkatiri’s Jokes “Somasi”
Authors: Reja Ananda Sembiring  , Charles David Marudut Silalahi  , Justin Hubert Butar-Butar  , Jonathan Marbun
Published: February 2025

The goal of this study is to analyze of implicature in Stand-up Comedy : Mamat Alkatiri” Somasi” . To conduct this study, researchers used qualitative methodologies. Mamat Alkatiri’s Jokes, obtained from Youtube, served as the research's data source. This study relies on jokes by Mamat Alkatiri, that is implicature. This study used observation and implicature to collect the data. After we analyze, Mamat Alkatiri’s jokes were noted together with the implicature. The meaning research is then used to analyze the data. The examination of the lines from Mamat Alkatiri’s jokes that was done for the study of implicature. The situation described in the Mamat Alkatiri’s jokes serves as the implicature.
Language Barriers in Communication Faced By Indonesian Students in Australia
Authors: Cherisa Angelika  , Putri Rindu Kinasih  , Veronika Ita Karina Tarigan
Published: February 2025

Language plays a crucial role in communication as it occurs in every individual's or group's interaction. When visiting a country that speaks a foreign language, it is essential to effectively communicate in that language. This research studied international students who qualified to study abroad yet still experienced some language barriers while living in Australia. This study aims to find what are the types, effects, and their strategy to prevent the language barrier they experienced. A qualitative approach was applied in this research and semi-structured interviews were conducted with 3 Indonesian students who study in Australia. The result shows that the types of language barriers faced by the participants were: technical jargon, badly expressed message, and unclarified assumptions. Then, confusion was the primary impact of the language barrier on each interviewee. Lastly, the strategies they used to prevent the language barrier were: speaking slowly and clearly, asking for clarification, frequently checking for understanding, and being patient. In addition, it is suggested that international students find out more about the culture through local television movies or series so that they become familiar with the local terms.
Legal Protection for Creditors Holding Warehouse Receipt Security Rights According to Indonesian Law
Authors: Sholehuddin  , Kholid
Published: February 2025

The purpose of this study is to examine and analyze the creditors who hold the right to guarantee warehouse receipts in the form of legal protection for creditors who are harmed by debtors who have defaulted on their promises/breach of contract, resulting in legal uncertainty. The form of legal protection for creditors as holders of the right to guarantee warehouse receipts is regulated in Article 27 paragraph (2) of the Law on Warehouse Receipt Systems and Article 40 letter k of Government Regulation Number 36 of 2007 concerning the implementation of Law Number 9 of 2006 concerning the Warehouse Receipt System, namely requiring warehouse managers to insure the goods stored as collateral and requiring warehouse managers to pay compensation to the receipt holder if there is a loss and/or damage to the goods due to negligence.
Analysis of Monetary Policy on Inflation in Influencing Economic Growth According to the Perspective of Islamic Economics
Authors: Mega Dewi Sri Utami  , Nanda Alfreda Putri  , Qurrotul Uyun
Published: February 2025

One of the indicators used in the scope of macroeconomics to identify and measure the stability of a country's economy is inflation. From an economic perspective, inflation is an event in which the general price level continues to increase. In cases where inflation continues to occur over a long period of time. Therefore, it can cause unrest in society. This study aims to identify and understand how Islamic monetary policy to address inflation affects economic growth. The importance of Islamic currency is not only on demand and supply, but on the principles of justice and brotherhood, which result in equality and fair distribution of wealth. This qualitative research uses literature studies.The literature method consists of a series of actions related to library data collection techniques. This action includes searching for and collecting various books, journals, and scientific works that contain the ideas studied to verify these ideas and draw conclusions. Fiscal policy, monetary policy and other political instruments can be applied to address inflation in the perspective of Islamic economics.
Penerapan E-Government Sistem Informasi Layanan Administrasi Desa Ungasan (Silagas) dalam Meningkatkan Pelayanan Publik di Desa Ungasan Kabupaten Badung
Authors: Sari Ni Made Puspa , Prabawati Ni Putu Anik , Lukman Juwita Pratiwi
Published: February 2025

This study aims to analyze the application of SiLagas e-government in improving public services in Ungasan village, Badung Regency. The research method used is descriptive qualitative with data collection techniques through observation, interviews and documentation. Based on the results of research in the field, the application of SiLagas e-government is studied using the theory of e-government success elements by Indrajit which consists of: (1) support, (2) capacity, (3) value. The results showed that in the support indicator, it has been running with an agreement, commitment in implementing SiLagas and socialization, but the socialization has not been optimally carried out. In the capacity indicator, financial resources and human resources are adequate, while infrastructure still has network constraints. In the value indicator, the benefits have been felt, namely time efficiency and reducing the use of paper. The recommendations that researchers can provide are to optimize socialization regarding the SiLagas website, provide training to the community in accessing digital services and improve network infrastructure.
Abstrak
Tujuan penelitian ini adalah untuk menganalisis penerapan e-government sistem informasi layanan administrasi desa Ungasan (SiLagas) dalam meningkatkan pelayanan publik di desa Ungasan Kabupaten Badung. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara dan dokumentasi. Berdasarkan hasil penelitian di lapangan, penerapan e-government  SiLagas dikaji menggunakan teori elemen sukses e-government oleh Indrajit yang terdiri atas: (1)support, (2)capacity, (3)value. Hasil penelitian menunjukan bahwa dalam indikator support sudah berjalan dengan adanya kesepakatan, komitmen dalam penerapan SiLagas dan sosialisasi, namun sosialisasi tersebut belum optimal dilakukan. Dalam indikator capacity sumber daya finansial dan sumber daya manusia sudah memadai, sedangkan infrastruktur masih terdapat kendala jaringan. Dalam indikator value manfaatnya sudah dirasakan yaitu efisiensi waktu dan mengurangi penggunaan kertas.Rekomendasi yang dapat diberikan peneliti yaitu dengan mengoptimalkan sosialisasi mengenai website SiLagas, melaksanakan pelatihan kepada nmasyarakat dalam mengakses layanan digital Dan peningkatan infrastruktur jaringan.
Kata Kunci: E-government; SiLagas; Pelayanan Publik
Presenting a Productivity Improvement Model Based on Artificial Intelligence Practices in Small and Medium Enterprises to Achieve Sustainable Development
Authors: Fotohi Ardakani Hossein , Keramati Mohamadali , Mehrinejad Safiyeh , Mehrani Azadeh
Published: February 2025

In the current era, artificial intelligence (AI) is recognized as one of the vital tools on the path toward sustainable development, assisting businesses in optimizing resources, reducing costs, and increasing efficiency. This study, focusing on automating production processes, optimizing energy consumption, and improving human resource management, demonstrates that the use of AI can have positive effects on innovation and production flexibility. The aim of this research is to design and present a productivity improvement model based on AI practices in small and medium enterprises (SMEs) to achieve sustainable development. The study was organized using the Delphi method and thematic analysis, classified as applied in terms of objective and qualitative in terms of data collection methods. The statistical population includes experts and senior managers of SMEs, who were localized and selected based on the Delphi process. The data collection tool for this research was a Delphi questionnaire, and after collecting the information, the codes from the written interviews were analyzed using thematic analysis. The validity of the research was ensured by expert agreement, and its reliability was obtained through consensus of opinions and face validity. The qualitative research method, utilizing a thematic network with 118 basic themes, 24 organizing themes, and 7 overarching themes, revealed that all identified themes are relevant according to experts, and there is a high level of agreement on their importance.
A Qualitative Analysis of Therapeutic Capacity with Consideration of Financial Energy for Pandemic Preparedness
Authors: Khazaie Rouhollah , Heirani Forough , Taftiyan Akram , Hatami Nasab Seyyed Hassan
Published: February 2025

This study addresses the adaptability of therapeutic capacity architecture foresight, considering financial energy for pandemic preparedness. In essence, the lack of sufficient financial resources and their dispersion from areas of greatest need hinders the full management of a crisis (pandemic). Financial resources, along with certain activities and forward-looking, sustainable planning innovations, can establish a form of preparedness before pandemics occur. Therefore, in this applied developmental research, the statistical population includes all prominent academic experts in Isfahan city, possessing relevant scientific knowledge about financial energy and having experience in hospitals as managers or consultants. Data were collected through interviews with healthcare experts, and to design a model for the foresight of therapeutic capacity architecture considering financial energy for pandemic preparedness in the country's hospitals, a grounded theory approach was employed, encompassing open, axial, and selective coding. The process of data collection and analysis was not sequential but performed in a zigzag, simultaneous manner, which reflects the nature of theoretical sampling. Open coding was conducted through line-by-line analysis of the interviews. Based on the identified open codes, axial codes were developed, and with the help of selective coding, the theoretical model was developed. In applying foresight to therapeutic capacity architecture in hospitals, the implementation of its core phenomena plays a pivotal role. These phenomena include social monitoring and management, environmental monitoring and management, and economic monitoring and management. These are operationalized through a series of strategies and actions in the fields of health-centric services, high-quality and up-to-date services, attention to crisis preparedness design and architecture, biomimicry, and pollution management. Financial energy can contribute to political, economic, legal, and cultural sustainability.
Designing a Collaboration Model Among Supply Chain Members to Reduce External Supply Risk in the Oil and Petrochemical Industry Using Game Theory
Authors: Agha Babaeipour Parisa , Mohammadi Mahmoud , Afshar Kazemi Mohammad Ali
Published: February 2025

The goal of supply chain management is to improve various activities of the components and levels of a supply chain to enhance the overall condition of the supply chain system. During this process, numerous conflicts and contradictions may arise between the objectives of different components and levels in achieving the overall goals of the supply chain. These disruptions and inconsistencies may gradually lead to a decline in the supply chain's strength and competitiveness. Conflicts may include issues related to pricing, inventory costs, and marketing disagreements. Given its characteristics, game theory is an appropriate tool to create collaboration within supply chains. In recent years, supply chain management has gained significant importance due to the globalization of business markets. A supply chain is a collection of facilities, suppliers, customers, products, and methods of inventory, supply, and distribution control. Supply chain management is the process of effectively planning, implementing, and controlling supply chain operations and is an effective method for maintaining a competitive advantage and improving organizational performance. The shorter product life cycle, the emergence of new technologies, and the expansion of supplier relationships and product development push the supply chain toward increased complexity. With rising complexity, the level of uncertainty and risk within the supply chain also increases. Supply chain risk is a potential event that disrupts the natural flow of materials and information in the chain, leading to disturbances. This article addresses the topic of designing a collaboration model among supply chain members to reduce external supply risk in the oil and petrochemical industry using game theory. Initially, by analyzing relevant data and outputs, the technical efficiency of domestic supplier companies was obtained using Data Envelopment Analysis (DEA) under the assumptions of constant and variable returns to scale. A statistical sample of 15 experts, with both academic and practical knowledge in financial management and experience in stock market operations, was selected for this purpose. Subsequently, game theory was utilized to design a collaboration model among supply chain members aimed at reducing external supply risk in the oil and petrochemical industry. The analysis focuses on selecting the best cooperative coalition and presenting a collaboration model based on the Shapley value. The findings indicate that this cooperative game model provides a structured approach for forming alliances among supply chain partners based on their contributions. By following the specified steps, companies can maximize their profits while enhancing supply chain collaboration.
Smart Production Planning: Presenting a Framework for the Importance and Application of Features of the Production Planning Environment (Case Study: Pharmaceutical Industry)
Authors: Salimi Zaviyeh Seyed Ghasem , Kazazi Abolfazl , Raeesi Vanani Iman , Ghazinoori Soroush
Published: February 2025

The purpose of this paper was to examine the importance of smart production planning for improving performance, considering the specific features of the planning environment in the pharmaceutical industry. This study uses four empirical case studies in the pharmaceutical industry. These four cases represent four companies producing different products within the pharmaceutical industry for various markets, each with distinct processes. Additionally, along with industry insights, these frameworks were used to identify, define, and structure the variables expected to have the greatest impact on the importance of smart production planning within the theoretical framework. This work was carried out through discussions within the project team and repeated multiple times. The framework was subsequently used to map and analyze the four empirical case studies in the biopharmaceutical pharmaceutical industry. The cases were selected to demonstrate different features of the planning environment and smart production planning approaches, ranging from make-to-stock (MTS) to assemble-to-order (ATO) and make-to-order (MTO). Data was collected through observations and site visits at pharmaceutical manufacturing facilities, workshops, consultations, and formal interviews with production managers, production planners, smart supply chain managers, innovation managers, and production line engineers. Internal and cross-case analyses were performed through several iterations within the pharmaceutical industry team. The fundamental finding is that the potential and importance of smart production planning for improving performance increase with the complexity of the production planning environment. As a result, nine final steps for the design and development of smart production planning importance are presented. The conceptual framework presented is based on the combination of smart production planning, the features of the production planning environment, and the elements of the Fourth Industrial Revolution. The developed framework serves two objectives. First, it provides a tool to structure and describe the planning environment in the pharmaceutical industry, considering product, market, and process features. Insights gained from such a framework regarding the planning environment's features can be useful for smart production purposes. The second contribution of the framework is linking the planning environment's features with smart production planning. The core logic is that the importance of smart production planning for improving performance increases with the intelligence and complexity of the planning environment.
Examining the Impact of Market Reaction Pattern, Managerial Ability, and Corporate Governance on Tax Avoidance in Companies Listed on the Tehran Stock Exchange
Authors: Nezhady Arash , Janani Mohammad Hasan , Hematfar Mahmoud , Sefaty Farid
Published: February 2025

The primary objective of this study is to examine the impact of the market reaction pattern, managerial ability, and corporate governance on tax avoidance in companies listed on the Tehran Stock Exchange. This research is applied in nature and employs a quasi-experimental, post-event approach within the field of positive accounting research. It utilizes multivariate linear regression and econometric models for analysis. To test the hypotheses, the significance of each regression coefficient was examined using the t-test. The final data analysis was conducted using Excel (2019) and Eviews (10) software. The findings from the hypotheses indicated that tax avoidance has a significant impact on the risk of future stock price crashes. Furthermore, market reaction moderates the impact of tax avoidance, discretionary accruals, and financial constraints on the risk of future stock price crashes. Additionally, managerial ability moderates the impact of financial constraints on the risk of future stock price crashes. Corporate governance moderates the impact of tax avoidance and discretionary accruals on the risk of future stock price crashes. The results showed that managerial ability does not moderate the impact of tax avoidance, discretionary accruals, or financial constraints on the risk of future stock price crashes.
Futurology of Iran's Mining Industries with a Focus on Circular Economy
Authors: Ghanavati Ebrahim , Maleki Mohammad Hasan , Pourfakharan Mohammad Reza , Safa Mozhgan
Published: February 2025

In today's world, the application of circular economy policies and programs plays a significant role in guiding the mining industries toward sustainable development. However, efforts to achieve sustainable development in Iran's mining industries have not been sufficiently serious. This study aims to explore the future of Iran's mining industries with a focus on the circular economy. Methodologically, this research employs a mixed-method approach and is exploratory in purpose. The study uses fuzzy Delphi, CoCoSo, and focus group interviews to assess the drivers and develop scenarios. In the first step, 33 drivers were identified through a literature review and interviews with experts in the mining industries. The drivers were then screened using expert validation questionnaires and the fuzzy Delphi technique. Nine drivers were selected for the final assessment using the CoCoSo method. These final drivers were prioritized through preference questionnaires and the CoCoSo method. Finally, future scenarios for the mining industries, focusing on the circular economy, were developed based on two prioritized drivers and interviews with focus groups. Based on the CoCoSo method scores and expert opinions, the drivers of government and large financial institutions' support, such as banks for waste management and recycling projects, and energy pricing policies in the country were the most prioritized factors influencing the future of mining industries with a focus on the circular economy. Four scenarios were developed based on the two final drivers and interviews with focus groups. These scenarios included: Generous Supporter, Sustainable Mining Industries, Dark Era, and Future-Oriented Policymakers. Practical recommendations were developed based on the most important drivers and the optimal scenario (Sustainable Mining Industries). Key recommendations include prioritizing waste management and recycling projects for financing by banks, shifting from directive policy-making to market-based and competitive policy-making, and leveraging green startups in research and development projects in the mining industries.
A Model for Optimizing Operating Profit Considering the Suboptimal Distribution of Production Resources with Emphasis on Accrual Items
Authors: Torabi Moghaddam Arezo , Karbassi Yazdi Hossein , Basirat Behrouz
Published: February 2025

Accrual items, as accounting entries recorded by company accountants before actual realization, are considered a type of accounting registration that can have a positive effect on profits, increase transparency, and ultimately attract the attention and trust of stakeholders. Therefore, significant emphasis has been placed on this subject in the accounting literature. However, the reality is that there is no model in the research literature that uses operations research methods to examine the effect of accrual items on operating profit. Given the benefits and usefulness of accrual items, this gap in research can be considered a research gap. The present study, addressing this gap, proposes a model for optimizing operating profit considering the suboptimal distribution of production resources and based on accrual items. The proposed model indicates that accrual items have a positive effect on operating profit, and as their ratio to cash items increases, this effect becomes more pronounced. Specifically, it is expected that accrual sales will have an effect of approximately 18%, and accrual expenses will have an effect of approximately 20% on operating profit.
Providing a Model for the Labor Relations System in Knowledge-Based Organizations (Engineering Companies Affiliated with the Ministry of Defense and Armed Forces Support)
Authors: Ataei Nasab Shokrollah , Valikhani Mashaallah , Hosseini Golafshani Seyed Ahmad
Published: February 2025

The main objective of this article is to propose a model for the labor relations system in knowledge-based organizations (engineering companies affiliated with the Ministry of Defense and Armed Forces Support). The research method is mixed (qualitative-quantitative). In the qualitative section, grounded theory was employed using MAXQDA14 software to identify indicators related to the labor relations system in knowledge-based organizations. The research population included experts in management specializing in public administration, human resources, and organizational relations (who had authored books or articles) as well as managers and deputies of engineering companies affiliated with the Ministry of Defense and Armed Forces Support. Based on the theoretical saturation criterion, 15 participants were purposefully selected. In the quantitative section, a developmental-applied method was used. The quantitative statistical population consisted of all employees of engineering companies affiliated with the Ministry of Defense and Armed Forces Support, and the sample size was determined using Cochran's formula. Accordingly, 384 participants were randomly selected as the sample. As a result, 131 initial concepts (open codes), 19 main concepts (axial codes), and 6 selective codes were identified. Quantitative results indicated that the influence of contextual factors on strategic factors, with a coefficient of 0.896, represents the strongest relationship, while the relationship between the main phenomenon and strategies, with a coefficient of 0.443, is the weakest. The proposed model, comprising four dimensions (understanding, adaptation, generalization, and control), was validated by expert opinion.
Utilizing the Qualitative Content Analysis Approach to Present a Psychological Maturity Model for Research Managers Based on Entrepreneurial Development in Education-Oriented Organizations
Authors: Bayati Zahra , Jafari Kalarijani Seyyed Ahmad , Mehrara Asadollah , Gholipour Kanani Yosef
Published: February 2025

Human resources with psychological maturity are among the essential assets required for fostering entrepreneurship in education-oriented organizations. When coupled with high-level professional skills, they become an unrivaled asset for these organizations and serve as the most critical potential factor for transformation, modernization, and the continued effectiveness of production, service, and educational sectors of society. This study aimed to present a psychological maturity model for research managers based on entrepreneurial development in education-oriented organizations. The statistical population consisted of experts, managers of education-oriented organizations, and university professors who have conducted research in the field of entrepreneurial development. The sampling method employed was the snowball sampling technique, leading to the selection of 15 experts. Data were collected using open-ended interviews and analyzed using the qualitative content analysis technique. Following open coding, axial coding, and categorization, several dimensions of psychological maturity were identified and introduced. Personal maturity includes components of psychological readiness and professional capabilities. Entrepreneurial cultural maturity consists of motivations related to entrepreneurship, as well as beliefs and individual values concerning entrepreneurship. Entrepreneurial interaction maturity encompasses verbal communication skills, non-verbal communication skills, listening skills, writing skills, presentation skills, networking skills, and conflict resolution skills. Entrepreneurial psychological encouragement involves components of encouragement toward entrepreneurial behavior and psychological self-leadership.
Designing an Organizational Culture Model Based on Lean Leadership (Case Study: Islamic Azad University)
Authors: Nadri Khadijeh , Imani Mohammad Naghi , Nazem Fattah
Published: February 2025

Organizational culture primarily reflects the leaders of an organization. Leaders influence culture through their strategies, practices, values, and leadership styles. Lean leadership in higher education, which contributes to reducing costs and waste while improving quality and effectiveness in universities, has gained significant attention. This study aimed to design an organizational culture model based on lean leadership at the Islamic Azad University. Data were collected through semi-structured interviews with faculty members and department managers of the Islamic Azad University in Tehran. By analyzing the interview content and extracting codes, dimensions, and components of the organizational culture model based on lean leadership were identified and developed. The triple coding process—open, axial, and selective—was conducted using MAXQDA software (version 2020). The findings revealed that 96 concepts were labeled during the open coding process. These initial concepts were reviewed, analyzed, and categorized to identify the components. As a result, 19 components were extracted during the axial coding stage from the initial 96 open codes. Finally, nine main dimensions were identified during the selective coding stage. The classification of results focused on designing a model consisting of nine dimensions: customer focus, continuous improvement, employee participation, academic stakeholders, aligning lean thinking with higher education, inclusive and supportive lean university structures, strategic university planning based on lean principles, a systemic approach to university administration, and long-term managerial thinking.
A Data-Deriven Model for Forensic Policy Making in Electronic Banking Using Agent-Based Simulation
Authors: Khodamoradi Afshin , Pourebrahimi Alireza , Afshar kazemi Mohammad Ali
Published: February 2025

The rapid growth and expansion of information and communication technology has brought about a revolution in various aspects of human life and organizational performance. Every new technology, in order to become widespread and develop, requires legal acceptance before its full potential can be utilized. In a world where we are increasingly dependent on the virtual space and store our sensitive information on cloud and online platforms, the existence of criminals aiming to obtain this information is an undeniable and self-evident reality. With the expansion of the internet, an old topic that existed even before the advent of the internet entered the digital world. This topic is referred to as forensic science. Therefore, the main objective of this research is to propose a grounded data model for criminology policy-making in electronic banking using agent-based simulation. After presenting the model, simulators, especially Matlab, will be used according to the project's requirements, and the results will be evaluated based on execution speed. The study will continue by creating several simulations to analyze the system, with detailed results and related graphs provided. After extracting features and applying algorithms, the proposed method will be evaluated through accuracy measures.
Using Mental Accounting in Optimal Portfolio Selection
Authors: Khalili Rasool , Abdi Rasool , Rezaei Nader , Pakmaram Asgar
Published: February 2025

The objective of the present study is to employ mental accounting in the selection of an optimal portfolio. This study is applied in its objective and employs a descriptive-survey method in its research methodology. The statistical population consisted of all professional accountants. Sampling was conducted using simple random sampling. A sample of 200 individuals participated. The data collection instrument was a researcher-developed questionnaire, and for data analysis, structural equation modeling and interpretive structural methods were utilized using SPSS, LISREL, and Excel software. A questionnaire comprising 46 indicators affecting mental accounting was administered to members of an expert group, and the fuzzy Delphi results indicated the elimination of six indicators (Maslow's hierarchy of needs, barriers to investment in other sectors, self-efficacy, enhancement of community health, consumption and saving patterns, investor peace of mind). Based on the results obtained from exploratory and confirmatory factor analyses, all 40 indicators were validated as factors influencing mental accounting. Subsequently, the interpretive structural model was utilized. According to the results, level 12, which includes criterion number 40, is identified as the most influential level, directly affecting the criteria at level 11. Level one is selected as the most influenced level, which comprises nine indicators. Additionally, indicators within the same level have mutual, pairwise influences on each other. Finally, to assess the model's validity and the accuracy of the findings, the member-checking strategy was employed, and its results confirmed the model's validity. Based on the results, investors should adopt a mental accounting approach for the entire portfolio and set longer-term objectives.