bluuebunny/crossref_metadata_2025 huggingface dataset:
Os impactos da exclusão do ICMS da base de cálculo dos créditos de PIS/Cofins à luz da jurisprudência do Supremo Tribunal Federal e do desenvolvimento econômico
Authors: Thamay Rennan , Barboza Baeta Neves Matsushita Mariana , Corralo Tornincasa Caio Leonardo
Published: August 2023

The purpose of this study is to bring to academic debate the issue of the exclusion of the tax on transactions related to the circulation of goods and on interstate, intercity, and communication transport services (ICMS) from the calculation basis of PIS (Social Integration Program) and COFINS (Contribution to Finance Social Security) credits ascertained under the non-cumulative system. The issue in question gained notoriety with the enactment of Provisional Measure No. 1159/2023, when the Federal Government determined, among other things, that taxpayers should exclude the state tax from the calculation basis of the credits calculated for purposes of taxation of such social contributions. In the first topic, we outline a genealogy of the Federal Supreme Court case law on the concepts and notions that make up the constitutional archetype for purposes of determining the tax base of PIS/COFINS. In the second topic, we point out the discussions that unfolded from the judgment of Theme 69 of the general repercussion, when the Supreme Court determined the exclusion of the ICMS from the PIS/COFINS tax base, based on the genealogy pointed out in the first topic. In the third topic, we point out the scope of the non-cumulativeness of PIS/COFINS according to the Superior Court of Justice and the Supreme Court. Finally, in the fourth topic, we verify whether the expedient launched in MP no. 1,159/2023 has constitutional support, based on the Supreme Court’s jurisprudence, and what are the effects of the expedient adopted by the Federal Government on the right to development.
Compliance no setor público: Uma retrospectiva da fundamentação legal dos mecanismos de controle, aplicados ao estado de Minas Gerais
Authors: Reis Silva Guedes Laise , Faria De Morais Vitor , Garcia De Oliveira Zaíra
Published: August 2023

Many authors recognize that corruption is a serious problem for Brazil, creating several obstacles for public administration. With a view to greater control in relation to this topic, numerous measures were created to combat it, among which the compliance application stands out. The present work proposes to explore the various existing measures in national legislation regarding the application of compliance, with a special focus on the state of Minas Gerais. main monitoring and control (compliance) structures that are applicable to the public service in the state of Minas Gerais. This is an exploratory work of a descriptive nature, based on a literature review of secondary sources, which version on the subject of compliance.
O acordo de leniência e a responsabilidade da pessoa jurídica na lei anticorrupção
Authors: Menezes Gantois Simone , Da Silva Sant’Anna Leonardo
Published: August 2023

The objective of this article was to make a brief analysis of the liability of legal entities and the conclusion of a leniency agreement in the Brazilian context of the anticorruption law (Law n. 12,846/2013) and its recently updated regulatory decree (Decree n. 11,129/2022). The methodology used was documentary research, the analysis of legal documents, normative text and scientific articles. Therefore, in the first section, the normative and regulatory text was analyzed. In the second, the theme involving the practice of corruption tend the use of legal entities was deepened. In the third and final section, the leniency agreement in the anticorruption law was analyzed, highlighting its conclusion, effects and vulnerabilities. At the end, a brief conclusion was drawn up in which it pointed towards the need for an intensification of inspection by the authorities so that legal entities realize that the search for a leniency agreement is the only and best way out and that acting and acting in conformity is better for the State, for society and for the exercise of business activity, corruption has a price and it is paid by everyone.
As startups na era da proteção de dados
Authors: Almeida Magalhães Rodrigo , Da Paz Ribeiro Érica
Published: August 2023

This paper develops a brief study about the General Law for the Protection of Personal Data - LGPD, Law nº 13.709/2018, and the impact of this legislation on startups. The objective is to verify if this business model will be able to benefit from the data protection regulations or if it will face a great challenge. The study considers the current moment: the Era of the Data-Driven Economy. Information has become a major source of productivity and power, in view of the increase in new technologies, as well as their consequences in legal transactions carried out between individuals. It is essential to be careful with the use of public personal data, which are easily found and obtained from the most diverse sources and are seen by startups as important assets, playing a relevant role in the economy, since they can be used as a way to profit from of information from individuals or profiles traced through a set of data. The paper points out that the great challenge for startups is the creation of a new business culture, concerned with ethics in the processing of personal data. In order to obtain results and conclusions, an integrated, analytical, deductive research methodology and a bibliographical research technique are used.
The Acute Effects of Theragun™ Percussive Therapy on Viscoelastic Tissue Dynamics and Hamstring Group Range of Motion
Authors: Skinner Brendon , Dunn Lauren , Moss Richard
Published: August 2023

Handheld percussive therapy (PT) massage guns have seen a rapid rise in use and with-it increased attention within injury prevention and sport performance settings. Early studies have proposed beneficial effects upon range of motion (ROM), however the mechanism behind these increases remains unreported. This study aimed to determine the influence of a minimal frequency PT dose upon ROM and myotonometry outcomes. Twenty participants (N = 20; 13 males and 7 females, height 1.78cm ± 9.62; weight 77.35kg ± 8.46) participants were allocated to either a PT group receiving 2 x 60-seconds (plus 30-seconds rest) via a Theragun™ Pro4 to the hamstrings covering a standardised 20 lengths from proximal to distal via the standard ball attachment at 1 bar of pressure or a control group (CON) of 2-minutes 30-seconds passive supine rest. Pre and post intervention outcomes were measured for ROM via passive straight leg raise (PSLR) and tissue dynamics via MyotonPro (Tone, Stiffness, Elasticity, Relaxation Time). Results showed significant within-group increases (p < 0.0001, ηp2 0.656, +11.4%) in ROM following PT and between group difference against CON (P < 0.026). Significant within-group differences in stiffness (p < 0.016, ηp2 0.144, -6%), tone (p < 0.003, ηp2 0.213, +2%) and relaxation time (p < 0.002, ηp2 0.232, +6.3%) were also reported following PT. No significant difference was reported in elasticity (P > 0.05) or any other between group outcomes. PT therapy can provide an acute increase in hamstring group ROM following a resultant decrease in tissue stiffness.
Examining Financial Attitudes of Retail Investors and its impact on Investing Activities: A Case of Pakistan Stock Exchange (PSX)
Authors: Islam Javeria , Sarfraz Muhammad , Zaheer Muhammad Hamza , Adnan Muhammad
Published: August 2023

The fundamental objective of the research is to analyze the investing behaviors of retail investors. The behavior of retail investors in Pakistan, one of the emerging countries after COVID-19, is used as a case study to analyze the factors that determine investing behavior. In academic research, the association between financial attitude and behavior is well-established. Yet, assessments of financial attitude and behavior continue to vary greatly and are often comprised of a series of questions rather than statements. Individual investors on the PSX were considered a population for the purpose of this study. The researcher collected data from respondents using a non-probability sample (convenience sample) using a questionnaire survey method. The researcher analyzed the data by using SPSS. According to the results of the study, there is a statistically significant relationship between the financial attitude constructs optimism, financial security and deliberative thinking on the trading behavior of investors. The conclusions of this research are significant for academics and policymakers in developing countries.
Necessity of Online Dispute Resolution (ODR) in Family Matters and Legal Implementation of Online Court System
Authors: Bilal Muhammad , Rafiq Waqas , Junaid Uzair
Published: August 2023

Technology is transforming Alternative Dispute Resolution (ADR). Defying long-held assumptions that developing empathy, broadening understanding, and coming up with solutions are only possible in person, effective approaches for assisting in the resolution of the growing number of arguments that have developed online have emerged. Technology has become the "fourth party" in settling disputes, thanks to the developing field of Online Dispute Resolution (ODR), which includes the use of technology and computer-mediated communication (CMC) in negotiation, mediation, arbitration, and other dispute resolution processes. ODR is being used by courts in numerous countries for family-related matters. The expectations and duties that are placed on the ODR community and its practitioners are examined in this research, which uses a qualitative technique. In particular, the study emphasizes the importance of ODR in resolving family disputes, critical moral standards for the technology used in ODR, and critical moral standards for the technology used in ODR, and makes suggestions for how Pakistan's judiciary can enhance its current online court model to facilitate greater access to justice and speed up the entire adjudication process. The paper also offers ideas on how the judicial system might continue to disseminate information with integrity, quality, and promptness.
As derrotas de militantes negros nos processos eleitorais e os efeitos em novas mobilizações no campo político
Authors: Vaz de Moura Joana Tereza , Freire da Silva Júnior Marcos Aurélio
Published: August 2023

Buscando contribuir com o campo de estudos que analisa a relação entre movimentos sociais e Estado, este artigo tem como objetivo central trazer o conceito de narrativas da derrota para o centro da análise a fim de entender como as perdas eleitorais de militantes do movimento negro produziram efeitos nos movimentos sociais. Utilizamos entrevistas e/ou declarações feitas por quatro candidatos militantes nas páginas dos partidos, em sites dos principais jornais, em blogs e nas redes sociais quese candidataram em, pelo menos, uma das quatro últimas eleições (2014, 2016, 2018 e 2020). Os resultados mostram que as perdas nas eleições foram frustrantes para cada um dos militantes e para os movimentos como um todo, mas produziram efeitos significativos na articulação de novas possibilidades de lutas e no impulsionamento de demandas para a reorganização das estratégias e das táticas utilizadas.
Analisis Pengendalian Kualitas Produk Konstruksi Baja untuk Jembatan Menggunakan Metode Six Sigma DMAIC di Pabrik Fabrikasi Baja
Authors: Saidatuningtyas Ifa , Rizal Muhammad Alde
Published: August 2023

PT XYZ menemukan produk baja yang mengalami cacat pada saat proses pemeriksaan hasil trial Assembly proyek. Pengendalian kualitas diperlukan untuk membantu perusahaan dalam meminimasi kerugian akibat kecacatan dan meningkatkan kualitas produk yang dihasilkan. PT XYZ divisi fabrikasi baja menemukan produk baja yang mengalami cacat pada saat proses inspeksi atau pemeriksaan hasil trial Assembly proyek berkisar pada 6,4% sampai maksimum pada 70%. Adanya produk cacat dalam produk baja akan menyebabkan pemborosan pada perusahaan karena akan terbuang. Untuk menanggulangi permasalahan adanya produk cacat tersebut perlu dilakukan analisis pengendalian kualitas menggunakan metode Six Sigma DMAIC untuk mengurangi tingkat kecacatan pada PT XYZ divisi fabrikasi baja tersebut. Six Sigma DMAIC merupakan metodologi yang memberikan kontribusi pada manajemen kualitas dengan tujuan mencegah terjadinya kesalahan. Berdasarkan analisis CTQ dan VOC diketahui bahwa kesalahan produksi merupakan kriteria paling mempengaruhi kualitas menurut pendapat konsumen. Tiga jenis kecacatan yang disebabkan kesalahan produksi adalah jenis GAP, visual produk, dan visual las. Berdasarkan diagram pareto didapatkan cacat pada visual produk merupakan kecacatan produk tertinggi (56%). Analisis fishbone penyebab kecacatan produk baja visual produk menunjukkan elemen material, man, methods, dan machines berperan menimbulkan terjadinya kecacatan. Tahap Improve yang dihasilkan dari brainstorming dengan pihak yang berwenang dengan memberikan usulan solusi pada masing-masing elemen.
The First Sub-machine Gun: The Officine di Villar Perosa Machine Gun of 1915 (Part I)
Authors: Clifford Frederick
Published: August 2023

This article aims to present a detailed and more nuanced examination of the development, production, and military application of the Pistola Mitragliatrice OVP (‘OVP Machine Pistol’), a unique and unusual twin-barrelled, pistol-calibre machine gun introduced in Italy during the First World War. The design process which led to the OVP machine gun is first described, followed by an assessment of its rapid adoption by the Italian Army and subsequent deployment as both an infantry support weapon and an aerial weapon fitted to military aircraft. Its efficacy in combat and impact on infantry tactics of the period are reviewed, in addition to its influence on the design of similar Austro-Hungarian small arms, and finally, its evolution into both a single-barrelled automatic carbine and a rifle-calibre light machine gun are described, along with its post-war legacy.
Book Reviews
Authors: Schroeder Matt , Woodhouse Dylan , Smith Derrick
Published: August 2023

Infantry Antiaircraft Missiles: Man-Portable Air Defense Systems Reviewed by: Matt Schroeder Steven J. Zaloga. Oxford: Osprey Publishing, 2023. ISBN 9781472853431. 80 pp., numerous col. & b. & w. illus. £15.99 (paperback). The Maharaja of Jodhpur’s Guns Reviewed by: Dylan Woodhouse Robert Elgood. New Delhi: Niyogi Books & the Mehrangarh Museum Trust, 2020. ISBN 9789389136593. 365 pp., numerous col. and b. & w. illus. ₹4,500. Covert Arms: Weapons from the World of Spycraft and Espionage Reviewed by: Derrick Smith Justin Black. Independently published, 2022. ISBN 9798427247610. 285 pp., numerous b. & w. illus. $16.95.
Patterns and Line-Adjacency Matrix Strategy on a Game of Induced Matching
Authors: Li Yaqi
Published: August 2023

A matching is an independent set of edges in a graph G; an induced matching is a matching with an additional property that no two of its edges are joined by an edge in G. An induced matching M in a graph G is maximal if no other induced matching in G contains M. In the proposed game, players alternate choose edges on a graph while maintaining an induced matching. They continue until the matching is maximal (i.e. no player can choose another edge), and the last player to choose an edge wins. This paper will discuss patterns for this game and prove results on several categories of graphs including Complete Graphs, Path Graphs, Cycle Graphs, and Ladder Graphs. In addition, a novel Line-Adjacency Matrix method has been defined and proved to calculate all possible edges for the next move in a connected graph.

Keywords: Induced Matching, Adjacency Matrix, Line-Adjacency Graph
Membranous Dysmenorrhoea with Homoeopathic Management
Authors: JS Sreevidhya , Reddy Tummala Aarathi , Vishnuprakash Yerugonda
Published: August 2023

Membranous dysmenorrhoea is a condition where complete cast of uterine cavities is expelled with pain during menses. There is spontaneous slough of the endometrium in one cylindrical or membranous piece that retains the shape of the uterine cavity. When the decidualized endometrium sheds in one piece, a decidual cast, which remains the shape of the uterine cavity. It has often been associated with initiation or cessation of hormonal treatments.

Keywords: Membranous dysmenorrhea, Homoeopathic Management, Membranous shreds and Pain
Genethormonal Outlook of Epilepsy: A Case Report Associated with Catamenial Epilepsy
Authors: Mehta Dhruvi , Patel Yashi , Shah Monit
Published: August 2023

Epilepsy can be considered as unprovoked seizures within 24 hours. From decades, seizures shrouded even when CNS was not studied. With the help of case study, we have tried to point out a hypothetical point correlating genetically acquired epilepsy and catamenial epilepsy. So far, studies have been conducted on the influence of female sex hormones upon differently oriented electrical charges in the brain and related complications. The present article describes genetic variations and hormonal changes as two sides of the disease condition. We have tried to explain the mechanism of QARS gene mutation from previously researched data and an evidence-based study of the same has been done for a better understanding of the reader. The article has aimed discussion upon etiological factors including female sex hormones, thyroid hormones, insulin, prolactin, alteration in bone metabolism, adrenal hormones, and genetic epilepsy for better apprehension of pathological conditions.

Keywords: Catamenial epilepsy, genetic epilepsy, adrenal hormones, unprovoked seizures
Factors Related to Midwives' Performance in Implementing the Electronic Cohort Maternal and Child Health at Koto Tangah Public Health Centers, Padang 2023
Authors: Kornelia Kori , Amir Arni , Utama Bobby Indra
Published: August 2023

The Maternal Mortality Rate (MMR) is still at 305 per 100,000 live births. The Ministry of Health has made a breakthrough to accelerate the reduction of MMR, one of which is by launching the Elektronik-Cohort Maternal and Child Health (E-Cohort MCH) application which includes the implementation of application-based recording, monitoring, and reporting of Maternal and Child Health (MCH) services. Midwives play an important role to analyze these data to identify health risks, evaluate development, and early warning of the condition of mothers and children. The purpose of the study was to determine the factors associated with the performance of midwives in implementing the MCH E-Cohort.

Keywords: The electronik-Cohort MCH, Midwives Performance, Public Health Center
Guidelines for the development of small and medium enterprises into high-value markets
Authors: Kultangwatana Worravit , Techakana Jusana , Wattanakomol Sunee
Published: August 2023

This study aimed to explore the approaches for transforming Small and Medium Enterprises (SMEs) into high-value markets, focusing on constructing a structural equation model of guidelines for the development of small and medium enterprises into high-value markets. The conceptual research framework consisted of one exogenous latent variable, the Value Discovery element, combined with the four endogenous latent variables, Value Development, Value Communication, Value Distribution, and Value Experiences. The study utilized mixed-methodology research, including qualitative research through in-depth interviews with nine experts, a focus group discussion with 11 successful entrepreneurs, and quantitative research through a survey of 500 SMEs in Thailand. The results revealed that SMEs operating in high-value markets are divided into tangible and intangible products, representing 250 respondents from each group. The five elements of the guidelines for the development of small and medium enterprises into high-value markets were found to be of high importance both overall and in each element. The developed SEM model was consistent with the empirical data of five elements with 27 observed variable factors. Furthermore, the hypothesis test results for analyzing the causal influence between latent variables in the SEM model revealed that all six hypotheses were supported at the 0.001 level of statistical significance. The value of the study is beneficial for SMEs who target to do business in high-value markets and can improve their competitiveness, develop unique value propositions, and provide better customer experiences.
Exploring the role of supplier integration, customer integration on operational performance by mediating the SMEs supply chain flexibility
Authors: Wajdi M. Farid , Barata Fausta Ari , Syami Ahmad l , Prasetyani Dwi , Tunjungsari Hetty Karunia , Aliyyah Irma Himmatul , Fatmawati Endang , Aseri Akh. Fauzi
Published: August 2023

This research investigated the relationship between supplier integration and customer integration on operational performance by mediating supply chain flexibility in SMEs in Indonesia. The method used in this research used quantitative methods using a conceptual framework and analysis of research data was performed using structural equation models (SEM) with SmrtPLS 3.0 software tools. Respondents to this study were 650 SMEs owners in Indonesia who were determined using the simple random sampling method. Data collection in this study was carried out on primary data in the form of respondents' statements obtained from answers to online research questionnaires designed using a Likert scale of 7. The results of this study stated that Supplier Integration had a positive and significant effect on supply chain flexibility. Customer Integration had a positive and significant effect on Supply Chain Flexibility. Supply Chain Flexibility had a positive and significant effect on operational performance. Supplier integration had a positive and significant effect on operational performance. Customer integration had a positive and significant effect on operational performance.
Towards recreational travel modelling in non-western countries: An empirical study using a structural equation modeling approach
Authors: Alzboun Nidal , Okaily Nour Al , Khawaldah Hamzah , Harb Ayman , Alshurideh Muhammad
Published: August 2023

Recreational tourism as a niche market has prompted researchers to take a variety of approaches to investigate the elements that influence travelers’ decisions to engage in leisure activities. The reasons why Muslim visitors select leisure-based travel are commonly discussed in the tourism literature, although little research has been done in this area. By analyzing the significance of travel motivation, emotional response, and satisfaction in determining attitudinal loyalty for Muslim leisure travelers, this study aims to bridge this knowledge gap. This study employed Confirmatory Factor Analysis (CFA) and Structural Equation Modeling (SEM) using AMOS version 23 to answer the research questions. According to the findings, emotional experiences and extrinsic motives have a good direct impact on satisfaction and an indirect impact on the inclination to return. Having a deeper understanding of leisure-based travel from the perspective of Muslim tourists will benefit recreation managers.
Does the audit quality have any moderating impact on the relationship between ownership structure and dividends? Evidence from Jordan
Authors: Soda Mohammed Zakaria , Makhlouf Mohammed Hassan , Oroud Yazan , Alshehadeh Abdul Razzak , Omari Rania Al , Al-Khawaja Haneen A.
Published: August 2023

The article aims at investigating whether audit quality impacts the relationship between ownership structure and dividends in companies listed on the Amman Stock Exchange (ASE). The article is constructed on the analysis of time-series–cross-section (TSCS) (Panel Data). The study sample comprises 34 companies listed on the Amman Stock Exchange between 2016 and 2021. The study sample’s content of the financial reports is analyzed to attain appropriate data for the study. The Findings indicate that family ownership and ownership of board members negatively impact dividends. In contrast, institutional ownership and concentrated ownership positively impact dividends, as no effect of foreign ownership is found on dividends. By introducing audit quality as a modified variable on the relationship between ownership structure and dividends, the findings demonstrate that audit quality positively enhances and strengthens this relationship. This article with its results is of great significance to future stockholders and shareholders, as they help in selecting companies capable of distributing higher dividends than other companies and achieving satisfactory investment returns. The findings of the study also focus on the significance of audit quality as a guarantor for regulating the relationship between forms of ownership structure and the distribution of dividends. This study is regarded among the little research investigating the factors that would impact the relationship between ownership structure and dividends. This article plays a key role in bridging the research gap related to the lack of studies dealing with the relationship between ownership structure and dividends in emerging markets.
The fluctuation linkages and price volatility risk on agricultural commodity market: Evidence from Vietnamese coffee
Authors: Hoai Nguyen Thi Thu , Tuyen Dang Trung , Nhien Nguyen Duy , Hong Nguyen Thi
Published: August 2023

This paper uses the DCC-GARCH and Value at Risk (VaR) model to analyze the fluctuation, linkage, and price volatility risk among coffee price series in the period of 2004 - 2020. In terms of the fluctuation, the study points out, the volatility of Vietnamese coffee price and the price of Robusta coffee in two markets were affected by two ARCH terms and GARCH terms at 1 percent level. Meanwhile, the coffee price of Brazil and Colombia is only impacted by the ARCH term. The linkage between Brazil and Colombia is the biggest. The average coefficient linkage among Vietnam with two main competitors is relatively small. In terms of price volatility risk, the price volatility risk of Vietnamese coffee is the smallest and the biggest risk is belonging to Brazilian coffee price. The results obtained would be a valuable reference for stakeholders, policymakers, coffee processing and exporting enterprises, and coffee farmers to clearly understand the fluctuation and linkage among coffee export price series, and thereby have appropriate and effective solutions and strategies in price volatility risk management to sustainable development.
The factors affecting digital transformation in small and medium enterprises in Hanoi city
Authors: Nguyen Van Anh Thi , Hoang Thanh Tung , Mai Thi Dung , Lam Tuan Hung , Pham Hoai Nam
Published: August 2023

This study evaluates the factors affecting digital transformation for small and medium enterprises (SMEs) in Hanoi city. The research team determined the factors affecting digital transformation for small and medium enterprises based on some models such as the Theory of reasoned action (TRA), Technology Acceptance Model (TAM), Theoretical of planned behavior (TPB), C-TAM-TPB model and Unified Model of Technology Adoption and Use. The research results identify the model of factors that affect the argument transformation SMEs in Hanoi city, including (1) Perceived usability; (2) Perceived behavioral control; (3) Social influence; (4) Expected efficiency, (5) Convenient conditions and (6) Risks existing in digital transformation. The results also show that there are 6 factors affecting the implementation of the credit union of SMEs in Hanoi city, of which 5 factors have positive effects and 1 factor has negative effects. In addition, the results also show that there are certain differences in the intentions and decisions of digital transformation between different types of enterprises.
Can the Arab’s natural gas secure the Europeans’ gas requirements? the case of liquified natural gas (LNG)
Authors: Dahan Abdulkarim Ali , Altheeb Rasha A.
Published: August 2023

This article examines the possibility of answering the question” can the Arab’s natural gas secure the gas requirements in Europe? “To answer the question, an economic analysis of natural gas was conducted to examine reserve, supply, demand, and international trade first. Second, an economic model to examine distances and transportation costs, for transferring goods from various points of supply to various points of demand, was adopted. The North-West Corner model approach, a QM for Windows-based economic strategy to solve the transportation model problem structure in linear programming, has been used in this regard. Our findings demonstrate that the model is suitable for application since it provides the least distances and the least transportation costs compared to other alternatives. The model estimated that a cost of $309.41 is required to transfer one MMBtu of LNG from origins to final destinations. A decrease of $34.304/MMBtu, 10%, compared to $343.714 /MMBtu. It is concluded that the Arab’s gas could fulfil gas requirements in Europe, and mutual benefit can be accomplished for both parties. European countries will benefit from acquiring new places with less distances and lower delivery costs, and Arab countries would have the chance to get new consumers and play a role in the market given their collective gas reserves and their advantageous strategic locations.
Service quality and timeliness: Empirical evidence on the parcel delivery service in Indonesia
Authors: Ricardianto Prasadja , Kurniawan Indra Adhitya , Ikawati Ikawati , Gutomo Tri , Sijabat Eduard Alfian Syamsa , Mahadita Anisa , Kusuma I Gusti Ngurah Agung Eka Teja , Tursilarini Tateki Yoga , Murtiwidayanti Sri Yuni , Endri Endri
Published: August 2023

The problems influencing the service quality of Lion Parcel Halim Perdana Kusuma Jakarta were that the delivery time needed to be by the delivery receipt and that there needed to be a complete list. This research aimed to know and analyze the service quality and the direct and indirect influence of delivery cost on customer satisfaction through timeliness. The population used in this research was the customers of Lion Parcel Halim Perdana Kusuma Jakarta, with a sample of as many as 139 respondents. The technique of data analysis used was Structural Equation Modelling with the approach of Partial Least Square. The key finding of this research was that customers considered the service quality of Lion Parcel could be better, making them dissatisfied with the quality of service delivered by Lion Parcel. Whereas the service quality and delivery cost directly influenced, timeliness and timeliness influenced customer satisfaction. It was also found that timeliness indirectly and significantly mediated the influence of service quality and delivery cost on customer satisfaction.
Exploratory analysis of natural cosmetic products purchase intention: Evidence from Jakarta, Indonesia
Authors: Tilaar Kilala , Mulyana Asep , Komaladewi Rita , Saefullah Kurniawan
Published: August 2023

In the COVID-19 era, green consumption has risen into a global trend, leading beauty products to be more environmentally friendly to satisfy these new consumers’ needs. However, not every natural beauty brand, especially natural cosmetic products, survived in the market. This study aimed to examine the cause and effect of a phenomenon of storytelling marketing strategies on the public's purchase intention for cosmetic products made from natural ingredients. The literature study showed that the relationship between storytelling and purchase intention is somewhat inconsistent. As a countermeasure and study gap, this study implemented product innovation as a mediating variable. This research was carried out quantitatively in Jakarta, Indonesia. Data used in this study was primarily obtained through questionnaires in 2021 and judgement sampling of 200 respondents. The data were tested using Structural Equation Model Partial Least Square (SEM-PLS) models’ technique on SmartPLS 3.0. The results showed that storytelling positively increases natural cosmetic purchase intention through product innovation.
Investigating the role of leadership, organizational pressure and the work environment on green supply chain performance: Evidence from the Indonesian SMEs
Authors: Triyono Triyono , Yayuk Rissari , Jahdiah Jahdiah , Muttaqiyathun Ani , Jumintono Jumintono , Fandeli Chafid , Setyono Prabang , Suranto Suranto
Published: August 2023

This study aims to analyze and examine the effect of leadership on small and medium enterprise (SMEs) green supply chain performance, the effect of organizational pressure on SMEs’ green supply chain performance and the effect of the environment on green supply chain performance of the SMEs. The research method is a quantitative method, data analysis uses structural equation modeling (SEM) with SmartPLS 3.0 software tools. The population of this study is internal auditors who have experience in cyber security and information technology. The sample for this study was 490 respondents of SMEs owners who were determined by the snowball sampling method. The research data was obtained from an online questionnaire which was distributed via social media. The questionnaire was designed using a Likert scale of 1 to 6. The stages of data analysis were validity test, reliability test and significance test. The results indicate that leadership has a positive and significant effect on the performance of the green supply chain of SMEs, organizational pressure has a negative and significant effect on the green supply chain and the environment has a positive and significant effect as well. Improving SMEs' green supply chain performance requires increased leadership, reduced organizational pressure and an improved work environment. This study generates a leadership relationship model on green supply chain performance, organizational pressure on green supply chain performance and environment on green supply chain performance.
The role of investor recognition mediates the effect of sustainability reporting quality on firm value
Authors: Rukmiyati Ni Made Sri , Purbawangsa Ida Bagus Anom , Baskara I Gde Kajeng , Candraningrat Ica Rika
Published: August 2023

The objective of this research is to examine the impact of sustainability reporting quality on firm value through investor recognition. This quantitative study investigates the relationship between sustainability reporting quality and firm value, focusing on non-financial sector companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2020. The sample size for this study was 320. The analysis employed a multivariate approach using a structural equation model (SEM) based on Partial Least Squares (PLS). The research findings demonstrate that the quality of sustainability reporting can increase firm value because investors view the quality of reporting as reflecting sustainable practices that have been implemented properly. Furthermore, the study confirms that sustainability reporting quality positively influences investor recognition. This research contributes empirically by highlighting the mediating role of investor recognition in the relationship between sustainability reporting quality and firm value. This study provides evidence that investor recognition of sustainability reporting quality contributes to an enhancement in firm value from an agency theory and signaling theory perspective.
Level of voluntary disclosure and market value: An applied study on companies listed in Amman Stock Exchange
Authors: Zobi Mo'taz Kamel Al , Al-Dhaimesh Othman Hel , Allan Almothanna Abu
Published: August 2023

Voluntary disclosure is viewed as an essential communication tool through which the company's ideas can be promoted to potential stakeholders, which contributes to achieving the company's growth and sustainability. This study came to reveal the reality of voluntary disclosure in the Jordanian industrial companies and its impact on its market value. The descriptive-analytical approach was adopted, where content analysis of the financial reports published by 72 industrial companies listed on the Amman Stock Exchange during the period (2016-2022). The study found that the level of disclosure of non-financial items included the aspects of the board of directors, social responsibility, and community policy were high, which reached 56%, compared to the level of disclosure of financial items, which reached 43%. This indicates that companies pay more attention to disclosing non-financial items than financial items. In addition, the study indicated that companies with a high level of voluntary disclosure have a better market value compared to those companies that have not disclosed or have a lower level of disclosure. Moreover, increasing voluntary disclosure of strategic information, financial information, and non-financial information increases the market-to-book value, because voluntary disclosure enhances the information available to investors about shares, which in turn improves the market value.
A Brief Survey on the Burns-Krantz Rigidity
Authors: Rong Feng
Published: August 2023

In 1994, Burns and Krantz proved some fundamental boundary rigidity theorems, which have been generalized in various settings in the last three decades. In this talk, we will give a brief survey on such rigidity results, including our own recent contribution to this subject.
How much fentanyl is available on the darknet?
Authors: Ball Matthew , Broadhurst Roderic , Trivedi Harshit
Published: August 2023

This bulletin provides a snapshot of the sale and distribution of fentanyl and its analogues across several popular illicit darknet markets. Data collected daily from six darknet markets between 2 January and 23 February 2019 reveal the amount, types and physical forms of fentanyl available. Of more than 123,000 unique drug listings identified, nearly 7,400 were opioids, of which 439 (0.347% of all drugs listed) were fentanyl products. Between 15 and 22 kilograms of fentanyl was available on any day and the average price per gram varied between A$30 and A$301, depending on the physical form. The data also reveal the shipping methods, cross-market operations and product specialisation of the 102 active fentanyl vendors on these six darknet markets.
Commonwealth fraud investigations 2016-17
Authors: Jorna Penny , Smith Russell
Published: August 2023

Fraud against the Commonwealth is a serious matter for all Australian Commonwealth entities and the Australian public. It prevents taxpayer dollars from reaching intended targets and affects the government’s ability to deliver key services. In accordance with the Public Governance, Performance and Accountability Act 2013 (Cth) and s 10 of the Public Governance, Performance and Accountability Rule 2014, all non-corporate Commonwealth entities are required to provide the AIC with information concerning their experience of fraud during the preceding year and the fraud control measures that they employ. This report presents information gathered in respect of the 2016–17 financial year. The Australian government is committed to tackling fraud against the Commonwealth by supporting research into the extent of the problem and promoting the development and use of fraud control practices to reduce risks and to detect and deal with fraud in a timely and effective manner.
Consequences of the COVID-19 Pandemic on Child Development: An Integrative Literature Review
Authors: Quezada-Ugalde Ana María , García-Hernández Alfonso Miguel , Maya-Barrios José Alfonso , Auza-Benavides Alejandra
Published: August 2023

Introduction: The COVID-19 pandemic reduced the possibilities of generating stimulating spaces for children’s development, as all the systems with which a child interacts during this phase were affected. Objective: To identify the existing scientific evidence about the effects on child development in children aged less than 5 years old that were living with their parents while the social distancing measures adopted due to COVID-19 were in force. Method: An integrative review guided by the framework proposed by Whittemore and Knafl and the PRISMA statement, to consult the following databases: Medline, ScienceDirect, Scopus and SciELO, with a search performed in English using these descriptors: “child development,” “growth and development,” “parenting,” “teleworking,” “infant care,” “home nursing,” “social isolation,” “coronavirus infections,” and “COVID-19.” The eligibility criteria were as follows: quantitative or qualitative studies that addressed the direct effects of the pandemic on children aged less than 5 years old; in turn, the exclusion criteria corresponded to articles with a population comprised of children with diagnosed developmental disorders or disabilities. Results: A total of 17 articles were included, whose findings were classified into the following categories: Exposure to risk stimuli, Deprivation of stimuli, and Exposure to protective stimuli. It is revealed that parental stress, absence of games and lower exposure to interactions that promote development are connected to changes in cognitive, emotional, and learning processing, in addition to exerting a negative impact on motor and language development. Conclusion: The evidence suggests that social distancing can be the main cause for the onset of delays in child development, in its motor, language, cognitive, and socioemotional areas.
Main Self-Care Deficits Found in Elderly People with Diabetic Foot Ulcer: An Integrative Review
Authors: Lima Pauliana Caetano , Bittencourt Greicy Kelly Gouveia Dias , Nogueira Wynne Wynne Pereira , Dias Thainá Karoline Costa , Dantas Janislei Soares , Carvalho Mariana Albernaz Pinheiro de
Published: August 2023

Introduction: The increase in the incidence of diabetes mellitus has led to public health consequences. Several individuals with diabetes lose sensitivity and may present foot deformities, resulting in diabetic foot. Knowing about self-care deficits can allow for planning healthcare in the management of diabetic foot and improve the patient’s quality of life. Objective: To identify, from the scientific literature, the main self-care deficits present in elderly people with diabetic foot ulcers, based on Orem’s self-care deficit theory. Materials and methods: This is an integrative review study. The search for studies was performed in January 2022, using the descriptors “diabetic foot”, “self-care,” and “aged.” The following virtual library and databases were used: BVS, Lilacs, Medline and BDEnf via PubMed. The adaptation of the Prisma flowchart was used. A synthesis of the articles was performed with the description of the main results and self-care deficits according to Orem’s self-care theory. Results: Socioeconomic conditions, skin characteristics, activities, leisure and rest, diet, neurological conditions, and lack of knowledge about the need for therapeutic support and treatment were the main factors related to self-care deficits. Conclusion: The scientific evidence generated provides a foundation for carrying out new studies on the theme, as well as assisting in decision-making by nurses to adopt measures that assist in the self-care of this population group, in addition to guiding this population regarding the necessary care.
PEMBELAJARAN KEYBOARD DENGAN POLA IRINGAN HARMONI MANUAL PADA JEMAAT SYALOM RAELIU KLASIS SABU BARAT DAN RAIJUA
Authors: Snae Patce , Arnold Viktor Jusuf , Liem Erna Yane , Sonbai Jean
Published: August 2023

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MAKNA MUSIK GEREJA DALAM ALKITAB
Authors: Tubagus Steven
Published: August 2023

The crisis in the presence of God is that the congregation does not experience an encounter with the Lord Jesus, so the feelings of the congregation are ordinary. Entering the church to hear music but not entering the presence of God means that the congregation does not enjoy or feel anything just as ordinary singing. And coming home to church felt the same way. The Meaning of Church Music in the Bible. The purpose of this paper is to describe the theological meaning of church music in the Bible. By analyzing the text in accordance with the principles of exegesis, to get the meaning contained in the context of the meaning of church music in the Bible. The result of the analysis is that the Bible itself has proven the power of music and the message of God's word as the power to build the nation of Israel in the Old Testament. Messages and advice originating from God's word have always been a solution in generating faith and understanding in facing life from the past until now. Meanwhile, music that has developed into modern times with motivational messages that are also motivational. Description of the Meaning of Church Music in the Bible consists of: First, Church Music That Presents the Presence of God. Spiritually, church music is a gateway into God's presence. Spiritual praise is a way or action to glorify, exalt, and glorify God. This is the basis of a believer's life to praise God. Second, Church Music That Brings In Worship. Church music as an introduction to worship, worship is not intended for humans, but is primarily aimed at the Lord Jesus. Third, Church Music That Brings Repentance. Church music can be a tool to influence human behavior so church music can be a tool to achieve change, namely church music that brings repentance. Fourth, Church Music That Brings Joy. Church music as a means to express joy through the faith or religious beliefs of believers individually or together.
Características de los ensayos de opinión japoneses desde la perspectiva de estudiantes universitarios chinos de lengua japonesa
Authors: Maegawa Takako
Published: August 2023

"Este artículo aborda las perspectivas que los estudiantes universitarios chinos que aprenden japonés (en adelante, EUCAJ) tienen del ensayo de opinión. Se trata de un género de escritura en japonés, que no existe exactamente de la misma forma en la lengua china, y por eso supone un reto a los estudiantes chinos del japonés. El artículo busca entender de qué manera la educación en géneros de escritura china influye en la comprensión de las formas de escribir en japonés, que tienen estos estudiantes. Con este análisis, también se pretende mostrar algunas diferencias entre estas dos lenguas, a los estudiantes de japonés y de chino como lenguas extranjeras.[...]"
Raising awareness and advocating change: The work of Nova Scotia food security NGOs
Authors: Cameron Gregory , Roach Julia , Dukeshire Steven , Keys Delaney
Published: August 2023

Although Nova Scotia nongovernmental organiza­tions (NGOs) have been working on local food security for many years, there is limited research that has analyzed their activities and impacts. Employing the Food and Agriculture Organization of the United Nations' (FAO) four dimensions of food security—food availability, food access, food utilization, and food stability—to guide data collec­tion and analysis, we examined the work of nine Nova Scotia NGOs through document analysis, media analysis, and interviews with NGO repre­sentatives. We categorized the findings according to two broad themes of raising community aware­ness and conducting research/policy advocacy, and two more focused themes of partnerships and funding. We then discussed the rich array of food security “orientations” throughout the province, spanning community food security, household food insecurity, food justice, food sovereignty, and policy work. We found that the FAO’s four crite­ria, based as they are on larger scales (e.g., the national level), could not easily capture the myriad commu­nity-level food security work in Nova Sco­tia. We did note, however, that at the subnational level, indicators point to the continued dominance of the agri-food system in the province. We suggest that the relations forged by the food security NGOs with local universities and civic organiza­tions could be reinvigorated in the post-COVID era with longer-term, joined-up sustainable food policy approaches coupled with institutional mapping of key actors.