bluuebunny/crossref_metadata_2025 huggingface dataset:
HUBUNGAN KOMITMEN ORGANISASI DENGAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR PADA DEWAN KERJA CABANG PRAMUKA TOMOHON
Authors: Paruntu Readel B. R. , Mandang Jofie H. , Sengkey Stevi B
Published: August 2023

Tujuan penelitian ini yaitu mengetahui hubungan komitmen organisasi dengan organizational citizenship behaviour (OCB) anggota Dewan Kerja Cabang Pramuka Tomohon. Penelitian menggunakan metode penelitian kuantitatif. Sampel penelitian menggunakan sampel jenuh atau diambil seluruh anggota Dewan Kerja Cabang Pramuka Tomohon sejumlah 35 orang. Hasil perhitungan menggunakan rumus regresi linier sederhana yaitu 0.709 yang artinya komitmen organisasi memiliki hubungan dengan organizational citizenship behaviour sebesar 70.9%. Berdasarkan penelitian yang dilakukan diperoleh hasil bahwa, apabila komitmen organisasi pada anggota Dewan Kerja Cabang Pramuka Tomohon semakin tinggi atau meningkat, maka organizational citizenship behaviour juga akan mengalami peningkatan. Sebaliknya, apabila organizational citizenship behaviour pada anggota Dewan Kerja Cabang Pramuka Tomohon meningkat maka komitmen organisasi mereka juga tinggi.
PENGARUH KEPRIBADIAN HARDINESS TERHADAP COUNTERPRODUCTIVE WORK BEHAVIOR (CWB) PADA ANGGOTA POLRES MINAHASA SELATAN
Authors: Masinambow Excelia , Tiwa Tellma M. , Kaumbur Great E.
Published: August 2023

Penelitian ini bertujuan untuk mengetahui peran kepribadian hardiness dalam mempengaruhi counterproductive work behavior. Penelitian ini merupakan penelitian kuantitatif dengan metode korelasional, untuk menjelaskan tentang Pengaruh Kepribadian hardiness dengan counterproductive work behavior (CWB) pada Anggota Polres Minahasa Selatan. Variabel dependen dalam penelitian ini adalah counterproductive work behavior (Y) dan variabel independen hardiness (X). Teknik analisis data dilakukan dengan analisis: (1) Uji Asumsi Dasar yaitu uji normalitas dan uji linieritas, lalu (2) uji hipotesis. Hasil penelitian menunjukkan bahwa kepribadian hardiness berpengaruh signifikan terhadap counterproductive work behavior, pengaruh yang didapat berdasarkan hasil penelitian yaitu memiliki pengaruh positif. Semakin tinggi kepribadian hardiness maka akan semakin tinggi pula counterproductive work behavior pada anggota Polres Minahasa Selatan, begitu pula sebaliknya semakin tinggi counterproductive work behavior maka akan semakin tinggi kepribadian hardiness pada anggota Polres Minahasa Selatan.
DAMPAK PSIKOLOGIS WANITA SEBAGAI KORBAN KEKERASAN DALAM RUMAH TANGGA DI KABUPATEN TORAJA UTARA
Authors: Podag Astri , Solang Deetje , Sengkey Stevi
Published: August 2023

Abstrak: Tujuan penelitian ini untuk memahami dan mendeskripsikan mengenai dampak psikologis terhadap wanita sebagai korban kekerasan dalam rumah tangga. Penelitian ini menggunakan metode penelitian kualitatif fenomenologis dengan Psychological Impact, Female Victims of Domestic Violence. Subjek berjumlah dua orang. Metode pengambilan data yaitu observasi, wawancara terstruktur dan dokumentasi. Hasil penelitian menunjukkan kondisi psikologis kedua subjek sangat memprihatinkan, namun kedua subjek memilih menyelesaikan masalah rumah tangganya sendiri karena kedua subjek percaya bahwa suatu saat nanti pasangan mereka akan berubah dan tidak mengulang kesalahannya. Sampai pada saat ini kedua subjek harus tetap bersabar menghadapi perilaku pasangannya dan menunggu pasangan mereka berubah. Kedua subjek memilih mempertahankan rumah tangganya di tengah-tengah kondisi psikologis subjek yang sangat memprihatinkan dengan alasan kedua subjek tidak ingin melihat kondisi psikologis anak-anaknya terganggu.
ANALISIS FAKTOR-FAKTOR PENYEBAB STRES KERJA KARYAWAN BAGIAN SUMBER DAYA MANUSIA PT. BANK RAKYAT INDONESIA KANTOR CABANG MANADO
Authors: Tulus Valerio G. , Naharia Melkian , Kapahang Gloridei L.
Published: August 2023

Tujuan penelitian ini adalah untuk menganalisis faktor-faktor penyebab timbulnya Stres kerja karyawan bagian Sumber Daya Manusia PT. Bank Rakyat Indonesia Kantor Cabang Manado. Stres kerja merupakan suatu kondisi yang timbul ketika tuntutan atau tekanan dalam tempat atau lingkungan kerja yang melebihi kemampuan seseorang dalam menghadapinya, dan juga merupakan perwujudan dari kekaburan peran, konflik peran dan beban kerja yang berlebihan, dalam melakukan setiap pekerjaan tentunya stres kerja sangat berpengaruh dan mengganggu dalam bekerja. Penelitian ini menggunakan metode penelitian kualitatif dengan dua orang subjek penelitian Hasil penelitian menunjukan bahwa Faktor Penyebab Stres Kerja Karyawan Bagian Sumber Daya Manusia PT. Bank Rakyat Indonesia Kantor Cabang Manado terdapat pada faktor organisasi.
Methodological comparison between fiber photometry and miniaturized endoscopes
Authors: Pereira Mateus Borges Vinicius
Published: August 2023

This review compares the implementation (e.g. technical considerations, surgeries), data acquisition, and data analysis of both techniques, providing insights into the types of research questions suitable for each method.
Implementación de la agricultura de precisión a través del desarrollo de sistemas productivos en áreas protegidas o de conservación para optimizar la producción de cultivos. Una revisión sistemática de literatura
Authors: González Alvarez Lina Teresa , Vargas Martínez Laura Roció , Avila Cubides Julian David , Molina Bayona Sebastian
Published: August 2023

Hacer una búsqueda literaria, en la cual se plantea la visión satelital con la implementación de drones en función de herramientas complementarias utilizadas en zonas de conservación. Genera, una importancia significativa en el adelantamiento de la tecnología en zonas de difícil acceso y de especial importancia ecosistémica y funcional en general; donde la participación de drones como el sistema de supervisión constante apoyados de sistemas satelitales, ha permitido una integración de diagnósticos más rápidos.  En las revisiones bibliográficas, se han establecido la aplicación de la fotogrametría en sistemas de diagnósticos de cultivos, así como en la formación de mapas los cuales sirven en la estimación de usos de suelos, así como de tipos de cultivos y sistemas de mejoramiento ambiental en función de sistemas sostenibles. Por otro lado, tras la declaratoria que se ha llevado las Serranía de las Quinchas (SIRAP), se conoce, como una zona no solo de conservación sino también de protección, donde se practican sistemas agrícolas tradicionales para consumo y generación económica. La revisión sistemática de literatura (RSL) en esta investigación, busca proporcionar respuesta a cada una de los asuntos de investigación formuladas, por medio de la recolección de publicaciones de las plataformas de datos de Scopus y Science Direct.
Una revisión del impacto de la adopción de la metodología Lean Construction en los proyectos de construcción
Authors: Muñoz Pérez Sócrates Pedro , Gómez Ormeño Nelson Manuel , Ticona Juárez Jorge Reynerio
Published: August 2023

Lean Construction es un sistema de métodos innovadores de gestión de procesos en la construcción, puesto que es una herramienta eficaz para optimizar los resultados del trabajo: el tiempo y el costo del trabajo se reducen al mejorar constantemente la eficacia del producto final. La finalidad de este documento es evaluar de manera sistemática la adopción de la metodología Lean Contruction en proyectos de construcción. Se realizó un análisis cualitativo mediante el cual se revisaron 80 documentos indexados entre los años 2017 y 2021, distribuido de la siguiente manera: 61 artículos son de Scopus, 17 de ScienceDirect y 2 de Ebsco. En conclusión, la metodología Lean Construction en proyectos de construcción muestra que es un enfoque sistémico que sirve para satisfacer las expectativas del cliente, maximizando el valor añadido y reduciendo todas las formas de desperdicio, así como también aporta mucho a las construcciones optimizando el proceso productivo a nivel estratégico y gestión operativo
Procesamiento del lenguaje natural y aprendizaje de lenguas extranjeras: Abordaje metodológico desde la realización de una tarea lingüística
Authors: Ramírez Cañas Alejandro
Published: August 2023

A medida que la tecnología se difunde en los contextos educativos, es posible mejorar los procesos de enseñanza y aprendizaje. Gracias a la Inteligencia Artificial, el Aprendizaje de Máquinas y en concreto al Procesamiento del Lenguaje Natural (PNL, o NLP en inglés), una serie de posibilidades permiten a las personas mejorar su proceso de aprendizaje de idiomas, que el Marco Común Europeo de Referencia (MCER) parametriza en favor de actividades orientadas a la acción en las que los usuarios del lenguaje realizan tareas comunicativas.

Por lo tanto, en este artículo intentaremos analizar si el desarrollo de una aplicación que implemente algunas características de la PNL y específicamente el Reconocimiento de Voz puede presentar ciertas relaciones entre el Procesamiento del Lenguaje Natural y la adquisición de una lengua extranjera en el marco del Aprendizaje Basado en Tareas (TBL). . Esta posibilidad fomentaría el proceso de input y mejoraría la curva de aprendizaje de idiomas en este enfoque a través de una técnica de expresión lingüística orientada a eventos enmarcada en una actividad lingüística específica: la narración de un partido de fútbol en una lengua extranjera. Esta aplicación podría representar una base para una metodología de desarrollo de software que permita desarrollar juegos serios compatibles con el enfoque de enseñanza de idiomas TBL, que podría beneficiarse enormemente de la PNL.
Editorial. La palabra dibujada. Trazos de una contadora pública
Authors: Gallón Vargas Natalia
Published: August 2023

Escribir es dibujar, es construir una identidad, una habitación propia; es pronunciar el mundo a muchas voces para transformarlo. Es una construcción intersubjetiva y una acción política que pasa por la exteriorización de los códigos culturales y lugares desde donde se enuncia (Freire, 2005) hasta llegar a las lecturas e interpretaciones de otras y otros, es decir, a la esfera de lo público. Escribir se nos presenta como posibilidad histórica de la memoria, de la disputa por el poder, la verdad y el conocimiento, pero también como camino que se recorre para encontrar placer estético y reafirmarnos en la vastedad de lo finito, en la babel de lo singular y en la vanidad de mostrarnos con nuestras emociones y pensamientos, o lo que es lo mismo, de ser y estar en el mundo.
La interdisciplinariedad de la profesión contable y el blockchain. Una breve revisión de sus implicaciones
Authors: Berrío Zapata David
Published: August 2023

Este artículo de reflexión relaciona la intrínseca interdisciplinariedad de la contaduría pública y el blockchain, tecnología emergente que invita a generar cambios en la formación, desarrollo y regulación de la profesión; sin embargo, se debe evaluar críticamente, pues, no porque ofrezca soluciones, deben ser implementadas. Por medio de una revisión a un pequeño segmento de la literatura relacionada, se evidencia que se ha venido trabajando en entender este fenómeno —no desde un enfoque interdisciplinar con aplicaciones reales a la profesión contable—, pero reconociendo que tiene mucho potencial, por lo que los profesionales deben mantenerse propositivos, pues puede generar transformaciones en los sistemas de información, trayendo modificaciones de sus diferentes actividades y que recalcan la importancia de los contadores para la sociedad.
La agencia migrante en el sistema migratorio de América Latina y el Caribe
Authors: Villarreal Villamar María del Carmen , Echart Muñoz Enara , Carballo de la Riva Marta
Published: August 2023

Este artículo examina algunos ejemplos de agencia migrante colectiva en el sistema migratorio de América Latina y el Caribe. A partir de la propuesta teórica formulada por Carballo, Echart y Villarreal (2019), entendemos que el estudio de la agencia migrante, en su dimensión individual y colectiva, es un tema central para comprender los sistemas migratorios, por ser el elemento más dinámico de estos procesos y el menos explorado teóricamente. A nivel metodológico, se trata de una investigación bibliográfica de carácter cualitativo que utiliza como técnicas el análisis documental y de datos secundarios, además de informaciones extraídas de redes sociales de organizaciones y campañas promovidas por migrantes y entidades de la sociedad civil que trabajan con migraciones. Los resultados de la investigación evidencian que las caravanas migrantes organizadas en Centroamérica, así como la organización de campañas, huelgas y acciones de incidencia política a favor de la regularización, el acceso al voto y los derechos humanos en América del Sur y el Caribe, son ejemplos de agencia migrante. Estos ejemplos muestran que, aun en contextos tan excepcionales como la pandemia de Covid-19, las personas migrantes no permanecen pasivas ante las injusticias que motivan su desplazamiento o ante las restricciones y el control que condiciona sus vidas, sino que resisten y luchan por reconocimiento, derechos y mejores condiciones de vida.
Editorial N° 6
Authors: Gómez Zapata Yuliana
Published: August 2023

Editorial N° 6.
Efectos de la variación del precio del dólar en el sector de la construcción en Medellín, 2012 - 2016. (Effects of the variation of the Dollar Price in the Construction Sector in Medellín, 2012 - 2016).
Authors: Castaño Rodriguez Elsy Dalia , Valencia Cárdenas Marisol
Published: August 2023

El sector de la construcción tiene grandes beneficios para lasociedad a nivel social y económico. Las variaciones del precio del dólar americano generan efectos sobre la economía colombiana pero aún no se visualizan análisis sobre posibles efectos de éstas sobre el sector de la construcción. Este trabajo tiene como objetivo principal identificar efectos que ha generado el incremento del precio del dólar sobre el sector de la construcción en la ciudad de Medellín en los últimos cinco años. Se utiliza un análisis basado en revisión documental, también en el método Delphi y un modelo de regresión simple, con el fin mostrar evidencias y de visualizar los problemas desde un punto de vista amplio. Los resultados permiten visualizar que el precio del dólar, en efecto, ha generado algunos cambios en el sector de la construcción colombiana, como aumento en costos, problemas de rentabilidad, de inversión, entre otros aspectos.
Cuarenta años de democracia en España: análisis de las interpretaciones histórico políticas del proceso de transición (1977-2017). (Forty years of democracy in Spain: analysis of the historical political interpretations of the transition process (1977-2017)).
Authors: Candela Sevila Virgilio Fco.
Published: August 2023

En este artículo se pretenden analizar las distintas interpretaciones que del proceso de transición política a la democracia vivida en España después de la muerte del dictador Francisco Franco, se han desarrollado desde entonces en este país por parte de historiadores, politólogos, sociólogos, juristas o escritores. Interpretaciones que, desde un primer momento, se alojaron en el campo del idealismo o la adoración -la “Santa Transición”, modélica y exportable a todos los confines- y que en la actualidad, en un ejercicio de evidente presentismo, se instalan en la crítica global a lo que se ha venido en llamar “el Régimen de 1978”. Se intenta explicar en el trabajo que todavía este momento histórico precisa de una investigación profunda, crítica y desapasionada, con mayor incidencia en los procesos ocurridos en el ámbito local y siempre teniendo en cuenta el contexto socio-político español de los años setenta.
Descripción del sistema contable colombiano de acuerdo con la propuesta de Jarne. (Description of the Colombian accounting system in accordance with the proposal of La Jarne).
Authors: Ocampo González Jehily Zabdiel , Restrepo Quintero Katherine
Published: August 2023

Una de las cuatro áreas de estudio que desarrolla la contabilidad internacional es la de sistemas contables. Este artículo es producto del proyecto de investigación “Caracterización del Sistema Contable Colombiano”, que tomó la propuesta de J. I. Jarne desde un enfoque descriptivo. Para ello, se presenta la propuesta de estructuración de un sistema contable de este autor, con base en la cual se describe el estado actual en Colombia de los cinco subsistemas: regulatorio, de principios contables, profesional, de formación, y de prácticas de información y valoración. Se evidencia que frente al actual cambio de regulación para la contabilidad y la contaduría pública en Colombia, el sistema contable ha sufrido importantes cambios estructurales. Se encuentran, por ejemplo, debilidades en la formación y la profesión, y los organismos técnicos, de vigilancia y disciplinarios que no permiten enfrentar con la suficiente madurez los requerimientos que conlleva la adopción del modelo internacional.
La planeación gubernamental en la universidad pública. Elementos para el análisis crítico de los cambios en la gestión universitaria. (The government planning in the public university. Elements for the critical analysis of the changes in university management).
Authors: Alzate Giraldo Julieth Sorany , Cardona Hernández Juan David
Published: August 2023

Han sido diversos los cambios en la gestión de las universidades públicas. Situación tal que implica una mirada crítica. De esto, que temas como la globalización neoliberal, el posfordismo, el capitalismo cognitivo y las sociedades de control aporten elementos a la discusión. Por otra parte, se traen a colación, conceptos como racionalidad, heterarquia, dispositivos de seguridad, para descifrar la manera en que la planeación universitaria se convierte en una tecnología de gobierno de la comunidad universitaria, lo que perite modular las conductas e insertar un sistema de valores, relevancias y sentidos. Todo esto, en relación a los postulados del New Public Management que insertarán la racionalidad de la empresa en los contextos de lo público, así, temas financieros ganan peso, y los discursos de eficiencia, eficacia y productividad, son parte del vocablo cotidiano institucional evocando no sólo lo discursivo, sino también prácticas de gestión y académicas.
Microempresas: análisis empírico de algunos problemas. (Microenterprises: empirical analysis of some problems).
Authors: Cortés Jiménez Jhon Henry , Henao Zapata Miryam
Published: August 2023

En el presente artículo presentamos diversas reflexiones sobre la gestión y los sistemas de información contable de las microempresas. Para ello partimos de una apreciación conceptual-teórica y del estudio realizado a siete microempresas de la ciudad de Medellín, evidenciando en ellas varios problemas que nos ayudan a comprender la situación general que acontece en la mayoría de microempresas en Colombia. Al final del documento se explora y se propone de manera enunciativa las posibilidades que podría tener el método de la contabilidad por partida simple para las microempresas.
Arts in a Post-Covid Educational and Communitary Context
Authors: Rojas Borboa Grace Marlene
Published: August 2023

The triad education, aesthetics and expression provide people with abilities for life, freedom, aspirations, and motivations. When arts are integrated, well-being and quality of life become achievable. The pandemic has taught us various lessons such as the importance of deepening the study and reflection of our actions and the value of regaining the beauty of objects, confidence, and respect towards what surrounds us, including the environment. Therefore, artistic education is a medium through which educational action can be represented to imagine the experiences and situation of others. The making of an artistic project in the post- Covid educational and communitary context of a secondary school will help create practice communities and strengthen the social fabric through the attention to emergent issues.
Research on Ecological Compensation Index System Based on Value Realization of Ecological Products
Authors: Chen Ming , Pan Fangyuan , Zhao Tianze , Xu Meng
Published: August 2023

The realization of the value of ecological products is a hot topic in the field of environmental accounting in recent years. With the continuous advancement of human economic activities, it has a series of impacts on the ecological environment, so it is necessary to conduct research on ecological compensation. Based on the perspective of realizing the value of ecological products, this paper constructs an ecological compensation index system through AHP model, and uses DPSR model to analyze the operating mechanism between economic activities and ecological environment. Finally, the following conclusions are reached: (1) Human economic activities and ecological environment jointly build an ecological economic system, which presents the operation mechanism of "D (Driving force) -P (Pressure) -S (State) -R (Response)". Human activities generate system driving force and environmental pressure, and when the carrying capacity of the system state is exceeded, human will produce environmental protection and other response behaviors. (2) Because human economic activities need to make ecological compensation to the ecological economic system. Through the value realization mechanism of ecological products, the efficiency of ecological compensation can be improved, and it is conducive to the efficient and coordinated operation of the ecological economic system.
Research on the Competitiveness Analysis of Commercial Banks Based on the Malmquist Index - A Case Study of 26 Listed Commercial Banks in China
Authors: Zhou Chenyang , Yao Youyun , Jiang Shuai
Published: August 2023

Bank Competitiveness is a concentrated reflection of China's financial strength. Using the Malmquist Index calculation method based on the DEA (Data Envelopment Analysis) approach, this study analyzes the performance of 26 commercial banks in terms of operating expenses, net fixed assets, net interest income, and non-interest income indicators. Through empirical analysis, the competitiveness of commercial banks is evaluated from aspects such as efficiency change, technological change, scale efficiency, and total factor productivity. The research findings indicate that although commercial banks have shown some improvement overall in different years, their progress in terms of production efficiency remains limited. Based on the analysis results, suggestions for countermeasures are proposed, including optimizing resource allocation, promoting continuous technological innovation, optimizing scale management, and establishing effective monitoring and evaluation mechanisms.
Digital Economy Research Status, Hot Spots and Trends
Authors: Chen Zixi , Du Mengjie
Published: August 2023

The digital economy is becoming a new driving force for China's economic development. Based on the functions of COOC/VOSviewer software such as high-frequency statistics and hot spot clustering, this paper conducts bibliometric analysis of the core journals of SSCI and CSSCI in the past ten years through China Journal Network, revealing the status quo, hot spots and trends of domestic data economy research from multiple perspectives. Results: The evolution of digital economy research in China has experienced two stages: initial exploration and rapid development; There is too little cooperation among scholars in the field of digital economy, which needs to be strengthened; Hot topics of research include digital governance, digital economy, digital technology, etc. Finally, combined with the clustering graph, the research topics in the field of digital economy are analyzed.
Risk Analysis and Preventive Measures of Enterprise Merger and Acquisition
Authors: Wu Pei , Yu Bulei
Published: August 2023

With the rapid development of the "Internet +" economy, the retail industry began to adjust the traditional business model in line with the development of The Times, and accelerated the deep integration with the Internet through the integration of resources. In this context, the "new retail" era has officially arrived, compared with the traditional retail industry, the new retail model through the combination of online and offline services to achieve intelligence, precision, product quality, and personalized, retail growth has become a breakthrough point, because of this major retail enterprises have in the new retail format of mergers and acquisitions. Based on this background, this paper takes Suning Tesco's cross-border merger and acquisition of Carrefour as an example, and combines the historical background of new retail to study its merger motivation, merger risk and put forward relevant suggestions. By summarizing the problems existing in the process of enterprise merger and acquisition and merger experience, the study has certain objective and realistic significance.
The Influence of RTA Digital Terms on Exports of Digital Trade Sector: An Empirical Analysis Based on RCEP Member States
Authors: Feng Chenhao
Published: August 2023

The development of digital technologies such as blockchain and the increase in ICT popularity have caused the rapid development of the digital service trade sector; meanwhile, in this context that the WTO cannot coordinate digital rule negotiations among various countries at the global level, the signing of RTA with digital terms has also built up to a small climax. This paper selects 24 samples of RTA implemented among RCEP member states from 2012 to 2019, empirically tests the influence of digital terms in RTA on digital trade exports, suggests that various countries pay more attention to the breadth and depth of terms in the negotiation process of RTA digital terms, further promote the digital free flow and digital technology protection, and support the high-quality development of digital trade.
Pricing and Coordination of the Extended Warranty Service Supply Chain that Considers Fairness Concerns
Authors: Deng Jing
Published: August 2023

For the product dual-channel supply chain composed of one manufacturer and one retailer with fairness concerns, considering that the decision of products and extended warranty services in the supply chain is affected by the fairness concern behavior of retailers, the Stackelberg game method was used to establish the profit decision model of manufacturers and retailers, solved the product price, extended warranty service price and profit of each member of the supply chain during centralized and decentralized decision-making, and discussed the impact of retailer fairness concern on the optimal decision and profit of supply chain members. The results showed that with the increase of retailers' fairness concern coefficient, the wholesale price of products and the price of extended warranty service decrease, and the price of direct sales channel and retail channel price of products increase. Retailers' profits increase, manufacturers' profits, and the total profits of supply chain systems decrease.
Study on the Impact of Health Risks on Chinese Rural Household Income
Authors: Zhang Ze , Qin Lijian , Chen Hong
Published: August 2023

Based on the China General Social Survey data in 2015, 2018 and 2021, this paper uses a two-stage least squares method to empirically test the effect of health risks on Chinese rural household income and its heterogeneity among different groups. The study found that: first, health risks can significantly reduce the income of rural households in China; second, health risks are difficult to negatively impact the income of rural households with high school education and above, but have a significant negative impact on the income of rural households with middle school and primary education; third, compared with rural households in the central and western regions, the income of rural households in the eastern region is more vulnerable to the negative impact of health risks and causes greater losses. In order to deal with the negative impact of health risks on the income of Chinese rural families, it is recommended to strengthen the health risk prevention of the main labor force in rural families, improve the rural health education system, and balance the health protection policies of rural families in the western, central and eastern regions.
The influence of Internal Control effectiveness on Audit pricing: based on the empirical Evidence of Shenzhen Stock Exchange Manufacturing Industry
Authors: Li Songmin
Published: August 2023

In recent years, incidents such as chairman Kant being arrested by the police for suspected crimes occur frequently. In the development process of these incidents, the negligence of internal control has played a guiding role. This warns us that listed companies in addition to timely disclosure of internal control reports, establish and improve the internal control system construction, but also the introduction of external supervision system, timely audit work, and the effectiveness of enterprise internal control on the follow-up audit work of audit pricing is worth discussing. This paper takes the data of 354 manufacturing companies listed in 2017 and 2018 in Shenzhen Stock Exchange from 2015 to 2017 in 2018 as samples to explore the impact of the effectiveness of internal control on audit pricing. The empirical results show that there is no significant negative correlation between the effectiveness of internal control of this year and the audit pricing of this year, and a significant negative correlation between the effectiveness of internal control of the previous year and the audit pricing of this year, indicating that the effectiveness of internal control of the previous year is an important influencing factor of the audit pricing of this year. Starting from the effectiveness of internal control, this paper discusses the influencing factors of audit pricing, enriches the research on the influencing factors of audit pricing, and provides relevant reference information for the government to standardize audit pricing.
The Feasibility of Effectively Avoiding Green Trade Barriers
Authors: Zha Liao
Published: August 2023

With the increasingly active global economic and trade activities, some international trade issues are gradually emerging. At the same time, some countries led by the United States vigorously promote unilateral trade, which has led to the emergence of traditional trade protectionism. Some developed countries, citing the protection of their own trade, set high standards and thresholds for imported products, Furthermore, green trade barriers have emerged in the process of international trade. This article explores the example of Heilongjiang exporting pork, explains and analyzes the connotation and characteristics of green trade barriers, and proposes some suggestions and countermeasures to deal with green trade barriers based on the current status of green trade barriers.
Research on Financial Risk Prevention in Corporate Mergers and Acquisitions
Authors: Jiang Shuai
Published: August 2023

Since the beginning of the reform and opening-up, enterprises have been continuously growing and expanding under the impetus of various reform measures. However, internal accumulation alone cannot meet the demands of rapid growth and domestic and international market competition. Corporate mergers and acquisitions, as one of the crucial strategic approaches, have become an effective means for achieving low-cost expansion and sustainable development, providing companies with growth opportunities and market advantages. Nevertheless, along with these benefits come a series of potential financial risks that, if not effectively managed, can lead to severe losses for the enterprise. This research aims to explore the financial risks during the process of corporate mergers and acquisitions and propose corresponding risk prevention strategies.
Analysis of the Investment Value of The Listed Companies in The Liquor Industry Based on The Factor Analysis Method
Authors: Zhou Xiangzhi , Chen Yijun
Published: August 2023

In the post-epidemic period, the liquor industry has entered a new round of adjustment cycle. This paper takes the average financial data of the annual reports of 18 listed companies in the liquor industry from 2021-2021-2022 as sample data. Through S PSS23.0 data analysis software, the factor analysis method selects the corresponding public factor, and the investment value of listed companies in liquor industry is analyzed according to the comprehensive evaluation of each public factor and weight. According to the scores of various factors, the profitability of Kweichow Moutai is far higher than that of other companies, the development capacity of Laobaigan liquor industry is at the forefront of the industry, and the operating capacity of Swellfun is strong, with high resource utilization efficiency, and Yanghe Stock's solvency and capital utilization efficiency are strong. According to the comprehensive score research, it is found that among the listed companies in the liquor industry with strong profitability, their business ability and solvency are generally weak. At the same time, according to the comprehensive score, the top three enterprises are Shanxi Fenjiu, Luzhou Laojiao and Shide Wine Industry.
Problems and Countermeasures of Human Resource Management in Small and Medium Enterprises
Authors: Xie Binyang
Published: August 2023

At present, due to the characteristics and advantages of China's small and medium-sized enterprises, such as relatively small scale and flexible operation methods, although the number of small and medium-sized enterprises has decreased after the epidemic, they still occupy a certain proportion in China's market economic competition, and It plays an irreplaceable role in promoting stable economic growth, increasing employment, and encouraging entrepreneurship. In the process of development, SMES also have many problems, the most prominent one is the difficulty of human resources management for SMES. How to solve their own human resource management problems and promote the further development of small and medium-sized enterprises has become an urgent problem for small and medium-sized enterprises. Through the analysis of human resources management of small and medium-sized enterprises, this article specifically introduces the problems and deficiencies in the human resource management of small and medium-sized enterprises, and promotes the better development of small and medium-sized enterprises by putting forward corresponding suggestions and opinions.
Challenges and Realization Ways to Develop Strategic Audit of State-owned Enterprises under the New Situation
Authors: He Mengyu , Li Hui
Published: August 2023

Under the new situation, if state-owned enterprises want to achieve long-term development and increase their own competitiveness, they need to improve themselves from the perspective of internal audit, conduct internal audit research, and promote the transformation and upgrading of internal audit. Based on this, it is of great significance and practical value to strengthen the strategic audit of state-owned enterprises. This paper first analyzes the necessity of state-owned enterprises to achieve strategic audit under the new situation, then analyzes the challenges faced by state-owned enterprises to achieve strategic audit, and finally proposes how state-owned enterprises can carry out strategic audit under the new situation, so as to provide practical support and basis for improving the audit work level of state-owned enterprises under the new situation.
The Association between the Internationalization Path of Yunnan Province's Modern Logistics Enterprises and Trade Facilitation: A Study
Authors: Huang Huihua
Published: August 2023

This paper aims to investigate the association between the internationalization path of Yunnan Province's modern logistics enterprises and trade facilitation. As globalization continues to progress, internationalization in the logistics industry has become an important strategic choice for companies seeking greater market share and competitive advantage. Trade facilitation, as a key element in promoting international trade circulation, has a profound impact on the internationalization path and operations of logistics enterprises.
Strategies on the Live Broadcast Marketing Strategy of Anhua Dark Tea Based on SICAS Model
Authors: Zuo Shihua
Published: August 2023

In the era of digital economy, the mode of live tea tea delivery has been widely concerned in many industries, and many tea merchants have also begun to explore the mode of live tea sales. The live broadcast marketing of tea breaks the limitation of time and space, and creates a convenient consumption scene for consumers by providing a "one-stop" tea purchase service. E-commerce live broadcasting realizes the remodeling of the relationship between people, goods and field. Through the construction of specific scenes and the real-time presentation of sales processes, consumer groups with the same values are gathered together, and the occurrence of consumer behavior is promoted. This paper is based on the typical SICAS consumer dynamic behavior analysis model, build we, black tea electricity live SICAS model, from we, we dark tea product content content marketing stage, interactive communication stage, platform, buying stage, word of mouth sharing five stages, the application of each stage of live scene is analyzed, and explore each scene marketing optimization, in order to we black tea live marketing development and mode selection to provide certain reference and reference.
Evolution of Global Plastic Scrap Trade and Analysis of China's Plastic Scrap Trade Network under the "Dual Carbon" Goal
Authors: Lan Yubo
Published: August 2023

Plastics and their products are favored by the public for their advantages such as good corrosion resistance, high convenience, good transparency, cheap price, and wide range of uses, which have triggered a further increase in the demand for plastics and their products. However, plastics and their products directly or indirectly affect the global climate due to their inability to be decomposed naturally, easy to burn and produce toxic gases, and difficult to be recycled. Based on the UN Comtrade database, this paper obtains the global scrap plastics trade data from 2012 to 2021, including 233 countries around the world, constructs 20 overall trade networks of import and export of global scrap plastics trade, and synthesizes 10 years of data to explore the characteristics of the global plastics trade pattern as well as the evolution process, and conducts an analysis of China's plastics trade network in terms of the structure of the trade network and the roles and partners. Analyze the trade network from the perspective of trade network structure and roles and partners. The results show that: the participation of developing countries in import gradually increases, while developed countries take the primary position in export; China exits from the top in both import and export rankings in the evolution of the trade pattern of plastics scrap; the global greenhouse effect and the aggravation of environmental pollution make the participation in the import trade of every country in the world decline, but still dominated by developed countries.
Analysis of Major Selection Under the Background of Enrollment in Large Category
Authors: Hu Guiyun
Published: August 2023

By using questionnaire survey and Logit regression analysis, this paper explores the influencing factors of students' major choice under the background of enrollment in large category, and draws the following conclusions: personal professional endowment, family, teacher guidance and major construction level have significant influence on students' major choice, and there are great differences between comprehensive universities and local professional universities. Some suggestions are put forward in shaping personal qualities and environment, strengthening professional construction, and expanding the space for professional selection.
The State of Shared Leadership Research
Authors: Li Xiaosong
Published: August 2023

Shared leadership is an emerging leadership style that emphasises collaboration, participation and sharing between leaders and team members. The purpose of this paper is to review the current state of research on shared leadership, including definitions, characteristics, influencing factors, and impacts on individuals and organisations. By reviewing and summarising and analysing the relevant literature, it can be found that shared leadership has positive effects in improving employee creativity, reducing employee stress and enhancing employee satisfaction. Future research should further explore the implementation mechanisms and ways of shared leadership, as well as the study of shared leadership in different cultural contexts.
Corporate Sales in the Digital Era: The Relationship between Human Resource Technology Integration and Organizational Performance
Authors: Peng Yunxiang , Lorenzo Lorenzo C.
Published: August 2023

This article investigates the relationship between Human Resource Technology (HRT) integration and organizational performance within the context of corporate sales in the digital era. The research adopts a qualitative approach, utilizing interviews, document analysis, and observations to gather data from Human Resource (HR) professionals and sales professionals. The study's main objective is to uncover how the integration of HR technology influences sales strategies, employee engagement, and customer-centric practices, ultimately impacting organizational performance. The literature review delves into the digital era's impact on corporate sales, the role of HR technology, and previous studies on technology integration in HR. A conceptual framework guides the analysis, emphasizing strategic alignment, data utilization, employee engagement, and a holistic approach as key themes. Findings indicate that strategic alignment between HR and sales goals enhances sales outcomes, with data analytics playing a pivotal role in decision-making. The integration of technology fosters employee engagement and cultivates customer-centric cultures. Implications for corporate sales in the digital era highlight the importance of leveraging HR technology to align with sales objectives, harness data insights, foster employee engagement, and embrace a holistic mindset. However, the study acknowledges limitations such as sample size and contextual factors. In conclusion, this research contributes insights into the complex relationship between HR technology integration, organizational performance, and corporate sales outcomes. The findings underscore the significance of strategic alignment and data-driven decision-making, offering actionable recommendations for organizations aiming to navigate the challenges and opportunities of the digital era's corporate sales landscape.
Research on Inventory Management of Garment Enterprises
Authors: Chen Han , Gan Lunzhi , Wang Lihui
Published: August 2023

The economic recovery after the epidemic is very slow, the recovery of residents' consumption willingness and consumption ability is hindered, and clothing consumption as an optional consumption has been significantly affected. In this paper, the case analysis method is used to analyze the inventory of Heilan Home. The research finds that there are problems of high inventory balance and low inventory turnover in Heilan Home, and the deficiencies in business model, research and development investment, sales channels and too fast expansion are the causes of the problems. Further, the paper puts forward countermeasures and suggestions such as doing a good job in market research, increasing investment in product research and development, strengthening online sales, and keeping close relationship with franchisees. In the case of increasingly fierce competition in the garment industry, this has certain reference significance for reducing the inventory pressure of the garment industry and enhancing the ability of enterprises to resist risks.
How Digital Transformation Affect the Competitiveness of Enterprises of Petroleum Corporation
Authors: Guo Xiaoxuan
Published: August 2023

Petroleum enterprises play an important fundamental role in our national economy. In the context of the rapid development of the digital economy, digital transformation is an effective way for enterprises to use digital information technology and digital platforms to enhance traditional power, promote information technology and business innovation, improve corporate performance, and seek lasting competitive advantages. Based on the concepts of digital transformation, dynamic capability and enterprise competitiveness and relevant theoretical basis, this paper constructs A theoretical model of digital transformation and enterprise competitiveness of petroleum enterprises with 1052 samples of 98 oil enterprises listed on Shanghai and Shenzhen A-shares from 2007 to 2021. Content analysis and crawler technology were used to calculate the degree of digital transformation, factor analysis was used to calculate the enterprise competitiveness index, and statistical analysis software STATA15.1 was used to analyze the impact of digital transformation on the competitiveness of petroleum enterprises and the regulatory role of knowledge transfer ability in this process. The results show that the digital transformation of petroleum enterprises is positively correlated with the competitiveness of petroleum enterprises. Knowledge transfer ability plays a moderating role in the relationship between digital transformation and competitiveness of petroleum enterprises. This paper discusses the mechanism between the digital transformation of petroleum enterprises and the competitiveness of enterprises, which helps petroleum enterprises to actively promote digital transformation, enhance their emphasis on technological innovation and patent research, and provide new ideas for petroleum enterprises to promote digital transformation and enhance their competitiveness.
Choosing a medical specialty course in Italy: explorative analysis of factors related to the choice
Authors: Trerotoli Paolo , Minerva Massimo , Bartolomeo Nicola , Giotta Massimo , Dargenio Ilaria , Liuzzi Giammaria , Signorelli Carlo
Published: August 2023

Background: In order to be able to access a course of medical or surgical specialization, in addition to the degree and the qualification to the profession it is necessary to perform an entrance test. In this study we wanted to analyze the possible factors that determined the choice of a given graduate school and the place where to attend it in the year 2021.Study design: Cross-sectional study to evaluate the association between the type of graduate school, the score class obtained at the admission test, the location of the graduate school and the location of the degree. Methods: The evaluation of the association between site of specialty admission and degree, score at degree and score at admission test was performed by multiple correspondences analysis (MCA). Then, through a logistic regression model, the Odds Ratios (OR) and the respective confidence interval with 95% (95%CI) confidence level of the covariates on the probability of remaining in the same degree site, or in the same region or in the same geographical area, were estimated.Results The highest admission score and the highest age are significantly and independently associated with the probability of choosing, as a graduate school location, the same location where the degree was obtained.Conclusion: In conclusion, the choice of the course and the location of the specialty course is made in most cases, taking into account the score made in the exam, based on the location where you attended the course of study in medicine and surgery.