bluuebunny/crossref_metadata_2025 huggingface dataset:
Exilio y presencia: Costa Rica y México en el siglo XX
Authors: Oliva Medina Mario , Moreno Rodríguez Laura Beatriz , Chacón Araya German , Cervantes Varela Andrés , Matos Guerra Alberto , Ramírez Chávez Lizbeth , Martínez Acosta Hugo , López Plaza Angélica , Santana Hernández Adalberto , Gutiérrez Müller Beatriz , Mejía Flores José Francisco , Reyes Quiñones Edelmis Cristina , Ramírez Sánchez Mauricio César
Published: October 2024

Exilio Iberoamericano es parte de los estudios sobre este tema en los siglos XIX y XX. Los ensayos que componen la obra, realizados por investigadores de diversas nacionalidades y disciplinas, muestran la movilidad forzada de ciertos sectores de la población de desplazamientos a través de las coyunturas políticas que han afectado a distintas naciones en los ámbitos regional y mundial, y que motivaron el exilio de grupos de activistas políticos, intelectuales y científicos, así como la salida masiva de ciudadanos en busca de salvaguardar su vida. Un texto imprescindible para comprender las causas y efectos de este fenómeno, así como para evitar su repetición en el siglo XXI.
A trama urbana amazônica: proposta metodológica para reconhecimento de um território de possibilidades
Authors: Ribeiro Renata Maciel , Ferreira Amanda Estefânia De Melo , Cardoso Ana Cláudia Duarte , Monteiro Antônio Miguel Vieira , Dal'Asta Ana Paula , Carmo Monique Bruna Silva , Amaral Silvana
Published: October 2024

Na Amazônia, as áreas urbanizadas, para além das cidades, constituem uma rede urbana complexa, com trocas de capital econômico e sociocultural, mediada pelo manejo da sociobiodiversidade. Apesar de portador de possibilidades para um futuro em aberto, esse território é geralmente invisibilizado pelos instrumentos e métodos utilizados para apreender e representar a urbanização na Amazônia. Este artigo propõe uma alternativa metodológica que, baseada na reinterpretação e na análise das classes originais de situação dos setores censitários, associada a dados ambientais, busca representar a complexa e extensa trama urbana amazônica, considerando o Pará como recorte espacial e três distintas regiões de integração do estado como área de estudo. Os resultados demonstraram que a metodologia proposta foi capaz de delimitar espacialmente essa trama – muito maior do que as sedes municipais – e destacar áreas onde a relação urbanização-natureza ainda se preserva e tem mais chances de evoluir.
Urbanização periférica: autoconstrução, lógicas transversais e política em cidades do sul global
Authors: Caldeira Teresa Pires do Rio , Abreu Giselle Mendonça
Published: October 2024

Diversas cidades ao redor do mundo foram criadas em grande parte por seus moradores, que constroem não apenas suas próprias casas, como também, frequentemente, seus bairros. Neste artigo, utilizo a noção de urbanização periférica para analisar essa forma de produzir cidades, bastante difundida no sul global. Argumento que a urbanização periférica se refere a modos de produção do espaço que (a) operam com uma temporalidade e agência específicas, (b) interagem transversalmente com lógicas oficiais, (c) geram novas práticas políticas e (d) criam cidades profundamente desiguais e heterogêneas. Argumento, ainda, que a urbanização periférica não só produz heterogeneidade dentro da cidade, à medida que se desenvolve ao longo do tempo, como também varia consideravelmente de uma cidade para outra. Construo meus argumentos por meio da justaposição de casos dissimilares de cidades do sul global. Analisar a urbanização periférica significa tanto descentralizar a teoria urbana quanto articular decisivamente uma caracterização de modos de produção do espaço que são diferentes daqueles que geraram as cidades do Atlântico norte.
Preoperative visualization of parathyroid pathology in patients with primary hyperparathyroidism using PAT/KT: a retrospective study
Authors: Pospelov V. A. , Pogosyan K. A. , Yudina O. V. , Kirillov R. V. , Dоvletmerzaeva Kh. Kh. , Ivanikha E. V. , Salov M. A. , Karonova T. L. , Ryzhkova D. V.
Published: October 2024

INTRODUCTION: Topical diagnosis of pathologically altered parathyroid glands in patients with primary hyperparathyroidism is a challenge both for specialists of radial diagnostics and for planning the scope of surgical intervention. The choice of diagnostic modality for localization of parathyroid glands depends on the availability of the method for a particular medical center. PET/CT is a promising method to determine the localization of parathyroid adenoma

OBJECTIVE: To analyze the experience of using PET/CT with 11C-methionine and PET/CT with 11C-choline for preoperative diagnosis of parathyroid pathology in patients with primary hyperparathyroidism.

MATERIALS AND METHODS: 72 patients diagnosed with PHPT and underwent surgical treatment were included in the study. Before surgical intervention all patients underwent laboratory and instrumental investigations in the scope of: blood tests for PTH, TTH, ionized calcium, calcitonin, 25(OH)D, creatinine, phosphorus, ultrasound of the neck, computer tomography of the neck with intravenous bolus contrasting.

RESULTS: PET/CT showed the highest rates of DA in the patient group before primary surgery — 90.9%, compared with ultrasound (89.6%) and CT with IV contrast (84.9%). In the group of solitary adenomas of ectopic MTCS, PET/CT also had a higher DA — 92.8% than the other modalities. In patients with relapsed or persistent disease, the informativity rates of CT with intravenous contrast and PET/CT were similar (Se — 100%, Sp — 94.1%, DT — 96.2%).

DISCUSSION: The algorithm for preoperative evaluation of patients to identify the location of pathologic parathyroid glands now includes imaging with two modalities: Neck ultrasound and radionuclide imaging: planar scintigraphy (washout/subtraction), SPECT, SPECT-CT. If the results are questionable, a CT scan of the neck with contrast or PET/CT is performed as a second step. None of the modalities has 100% diagnostic accuracy. Our study demonstrated the superiority of PET/CT over ultrasound and CT w/in contrast in a group of patients scheduled for primary surgical treatment. In a small group of patients, high informative rates of PET/CT and CT with contrast were demonstrated before reoperation, confirming the great potential of these techniques in these patients.

CONCLUSION: PET/CT with 11C-methionine and PET/CT with 11C-choline have high diagnostic accuracy in patients with primary hyperparathyroidism before reoperation. PET/CT and CT with contrast showed similarly high diagnostic accuracy for the diagnosis of parathyroid adenoma with persistence or recurrence of the disease in patients with primary hyperparathyroidism.
Current approaches to prenatal imaging of lung malformations: a review
Authors: Syrkashev E. M. , Mashinets N. V. , Dorofeeva Yu. I. , Podurovskaya Yu. L. , Gus A. L.
Published: October 2024

INTRODUCTION: Congenital lung malformations are result of developmental disorders at any stage of organ formation. Manifestations of these changes vary significantly: from minimal in size to large space-occupying lesion of the lung, which can cause fetal death or severe postnatal respiratory disorders. In proper time and accurate prenatal diagnosis of lung development abnormalities is one of the fundamental factors determining management of pregnancy and prognosis.

OBJECTIVE: To demonstrate the most typical features of a wide range of congenital lung anomalies by ultrasound and MRI.

MATERIALS AND METHODS: The literature search was performed in open Russian and English databases Medline, PubMed, Web of Science, RSCI, eLIBRARY using keywords and phrases: «prenatal diagnosis», «fetal MRI», «ultrasound diagnostics», «сongenital lung malformations».

RESULTS: Based on literature data and our own experience in the use of ultrasound and MRI in diagnosis of сongenital lung malformations, the main signs of normal development and the most specific types of lung anomalies are described. Algorithm for diagnostic search for congenital lung malformations is presented.

CONCLUSION: Ultrasound is the main method for diagnosing congenital lung anomalies. Fetal MRI is used to clarify the nature and extent of changes, a more detailed assessment of adjacent organs, also to determine Multiple congenital anomalies. Understanding the characteristics of semiotics of lung malformations and the main signs of these anomalies is a fundamental criterion for prenatal counseling, as well as peri- and postnatal management of this category of patients.
Pelatihan it untuk meningkatkan kemampuan staf dan perangkat desa di desa duman
Authors: Zaenudin  , Zaeniah  , Efendi Masjun
Published: October 2024

Saat ini Perkembangan Teknologi dan Informasi sangat pesat, dengan adanya sistem informasi berbasis komputer yang kian meningkat hampir disemua bidang dan pekerjaan untuk menyampaikan informasi menggunakan teknologi komputer. Pelatihan IT ini bertujuan untuk memberikan komptensi dasar penggunaan program komputer yaitu word, excel dan power point kepada para staf dan perangkat desa duman. Desa Duman adalah desa yang berada di Kecamatan Lingsar Kabupaten Lombok Barat Provinsi Nusa Tenggara Barat. Saat ini desa duman dalam pelayanan administrasi belum maksimal Upaya untuk meningkatkan kemampuan staf dan perangkat desa duman, kepala desa dan sekretaris desa bertujuan untuk membuat pelatihan ini untuk memaksimalkan peran staf dan perangkat desa duman dalam meberikan pelayanan kepada masyarakat, metode pelaksanaan pengabdian ini adalah in service training dan on service training. Hasil dari kegiatan ini adalah para staf dan perangkat desa duman telah mampu mengoperasikan program microsoft office word, microsoft office excel dan microsoft office power point, sehingga mampu menunjang pelayanan adminsitrasi sehari-hari kepada masyarakat.
Pengajaran bahasa inggris melalui program kemah sastra sma kabupaten buru
Authors: Iye Risman , Azwan  , Susiati  , Harziko  , Taufi  , Bugis Riki , Tenriawali A. Yusdianti , Akbar Riyaldi
Published: October 2024

Pembelajaran Bahasa Inggris di sekolah memiliki peranan penting dalam mengembangkan bakat siswa untuk itu sebagai bentuk penerapan metode seorang pengajar harus mampu kreatif agar mata pelajaran yang diajarkan dapat dipahami oleh siswa. Pengabdian kepada Masyarakat ini yakni Kegiatan “Kemah Sastra” bertujuan untuk menumbuhkembangkan pengetahuan dan minat tentang bahasa dan sastra kepada siswa SMA di kota Namlea untuk lebih kreatif dalam berkarya. Selain itu, melalui kegiatan ini mahasiswapun dapat membiasakan diri dalam melakukan berbagai kegiatan yang bermanfaat bagi masyarakat. Kegiatan ini juga menjadi ajang unjuk kreatifitas mahasiswa dalam bidang sastra. Kemah sastra yang dilaksanakan di Desa Lala, Kecamatan Lilialy, Kabupaten Buru selama tiga hari yakni pada tahun 2020. Hari pertama para peserta dikumpulkan di tengah lapangan untuk dibagi berdasarkan kelompok dalam hal ini memberikan edukasi kepada siswa tentang pembelajaran bahasa Inggris. Hasil Pengabdian Kegiatan kemah sastra memberikan hasil yang sesuai dengan yang diharapkan. Melalui kegiatan kemah sastra, pemahaman dan pengetahuan para siswa dan mahasiswa tentang bahasa dan sastra dapat meningkat. Selain itu, para peserta kemah sastra dapat menumbuhkan minat dan bakat tentang seni sastra.
Pelatihan penggunaan media pembelajaran online bagi guru smp surabaya
Authors: Pusparini Ririn , Fauzia Nur , Susanti Arik , Trisusana Anis , Darma Diana Budi , Abida Fithriyah Inda Nur , Sueb
Published: October 2024

Organisasi Kesehatan Dunia (WHO) telah menetapkan Corona Virus Disease 2019 menjadi Pandemi Internasional. Negara Indonesia sendiri dalam keppres no nomor 11 tahun 2020 menetapkan Kedaruratan Kesehatan Masyarakat Corana VirusDisease 2019 (COVID-l9) di lndonesia yang wajib dilakukan upaya penanggulangan sesuai dengan ketemtuan peraturan perundang-undangan. Dalam rangka membantu pemerintah menanggulangi COVID 19 ini. Salah satu bentuk bantuan Unesa adalah melalui penyelenggaraan Pengabdian Kepada Masyarakat Penugasan COVID 19 yang berfokus pada penanganan covid 19, seperti mengembangkan pembelajaran online pada sekolah. Oleh karena itu, kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk membantu MGMP Bahasa Inggris terutama di Kota Surabaya dengan cara meningkatkan pengajaran dengan adanya workshop media online sehingga diharapkan mampu mendukung himbauan pemerintah untuk melakukan social dan physical distancing agar penyebaran Covid 19 bisa dikendalikan. Pendekatan yang digunakan dalam penyelesaikan masalah adalah pendekatan task-based dan model learn and practice. Peserta pelatihan adalah guru SMP dari beberapa sekolah di Surabaya yangtelah ditunjuk oleh pembina dan ketua MGMP Surabaya. Dalam hal ini, guru akan mendapatkan materi yang langsung akan diikuti dengan workshop desain penyusunan pembelajaran kolaborasi dengan memanfaatkan aplikasi digital. Pelatihan media online dimana guru-guru mempraktikkan secara langsung penggunaan media pembelajaran dengan beberapa aplikasinya mampu menumbuhkan kolaborasi siswa dan ketertarikan terhadap mata pelajaran Bahasa Inggris selama proses pembelajaran berlangsung secara daring. Melalui media online guru dapat memonitor pembelajaran, melakukan assessment, dan melakukan transfer ilmu sehingga proses belajar mengajar tetap dapat berjalan secara maksimal.
Training of Trainer karyawan Bank Jatim
Authors: Astina Made Arya
Published: October 2024

Dalam rangka mewujudkan visi Bank Jatim untuk menjadi BPD nomor satu di Indonesia, manajemen Bank Jatim memandang perlu penguatan kompetensi karyawannya. Perlunya keterampilan dalam mentransfer pengetahuan secara efektif kepada semua lini menjadi salah satu hal yang dianggap penting untuk meningkatkan kinerja karyawan. Dalam rangka mencapai tujuan tersebut Bank Jatim bekerjasama dengan PT GML Performance Consulting menyelenggarakan pelatihan metode mengajar (Training of Trainer) bagi karyawan Bank Jatim khususnya untuk level supervisor. Secara umum pelatihan yang diselenggaran selama tiga hari ini berjalan dengan baik. Dengan pendekatan pembelajaran yang berpusat kepada peserta, serta mengedepankan metode pembelajaran diskusi, bermain peran, tanya jawab, ceramah, serta menyelipkan berbagai gamification dalam pelatihan, semua peserta dapat mengikuti pelatihan ini dengan serius dan bersemangat. Pelatihan yang diikuti oleh sejumlah 30 supervisor dari berbagai cabang Bank Jatim ini diakhiri dengan simulasi mengajar, wawancara dan test tertulis (post test). Hal ini dilakukan dalam rangka mengukur penguasaan materi yang diberikan. Dari hasil demonstrasi, wawancara, dan test tertulis tersebut, semua target capaian kompetensi yang direncanakan dalam pelatihan ini dapat dikuasai oleh peserta dengan baik.
 
In order to realize Bank Jatim's vision to become the number one BPD in Indonesia, Bank Jatim management considers it necessary to strengthen the competence of its employees. The need for skills in transferring knowledge effectively to all lines is one of the things that is considered important to improve employee performance. In order to achieve this goal, Bank Jatim collaborates with PT GML Performance Consulting to organize teaching methods training (Training of Trainer) for Bank Jatim employees, especially at supervisor level. In general, the training which was held for three days went well. With a participant-centered learning approach, and prioritizing learning methods of discussion, role playing, question and answer, lectures, as well as including various gamifications in the training, all participants can take part in this training seriously and enthusiastically. The training, which was attended by 30 supervisors from various Bank Jatim branches, ended with a teaching simulation, interview and written test (post test). This is done in order to measure mastery of the material provided. From the results of demonstrations, interviews and written tests, all competency achievement targets planned in this training can be mastered by participants well.
The impact of environmental, social, and governance communication disclosure on dividend distribution
Authors: Laarif Mohammed Lamtiri , Bikhzazen Nahid , Bassidi Hassan
Published: October 2024

This study aims to explore the impact of environmental, social, and governance (ESG) communication on dividend distribution in the context of the Moroccan financial market.
Harnessing artificial intelligence for enhanced environmental, social, and governance reporting: A new paradigm in corporate transparency
Authors: Correia Anacleto , Água Pedro B.
Published: October 2024

This article examines the transformative potential of artificial intelligence (AI) in enhancing environmental, social, and governance (ESG) reporting within corporate governance. AI can revolutionize traditional ESG reporting by automating data collection, ensuring accuracy, and enabling real-time processing and predictive analytics. This integration supports a comprehensive, timely, and proactive approach to sustainability reporting, meeting the rising demands for transparency and accountability from stakeholders and regulators. Key benefits of AI in ESG reporting include improved decision-making through better data quality, predictive insights into sustainability practices, and enhanced stakeholder engagement via dynamic reporting formats. However, challenges such as technical barriers, ethical concerns, privacy issues, and regulatory complexities need to be addressed. The article recommends developing robust data governance frameworks, adopting ethical AI practices, and formulating supportive regulatory policies to overcome these challenges. By doing so, companies can fully leverage AI to achieve better sustainability outcomes and more effective corporate governance.
Influence of the Corporate Sustainability Reporting Directive on the instruments of controlling
Authors: Ulrich Patrick , Metzger Jasmina
Published: October 2024

The Corporate Sustainability Reporting Directive (CSRD) forces companies to prepare a sustainability report. This has an impact on all functions within the company, including controlling. In order to determine the influence of sustainability reporting on controlling and its instruments, a literature analysis was carried out. It was found that, in principle, all known controlling instruments can be used to manage sustainability aspects. Examples include the balanced scorecard, investment appraisal, or the use of key figures and key figure systems
Corporate governance reporting with value added statements: Conceptual arguments and empirical evidence from German listed companies
Authors: Baltzer Björn , Ulrich Patrick
Published: October 2024

The value added statement (VAS) is a monetary statement with a long history. Over time, it has been used for different purposes and at varying intensity across different countries. Unlike metrics like accounting profit and economic profit, the metric value added does not focus solely on shareholders but takes a multi-stakeholder perspective. Therefore, VAS fit very well into the concept of corporate governance reporting. An empirical analysis is performed among German listed companies to analyze the current use of VAS.
Do board committees contribute to environmental, social, and governance performance: The moderating role of Global Gender Gap Index
Authors: Grau Grau Alfredo Juan , Bel Oms Inmaculada , Núñez Almonte Janny Magdeline
Published: October 2024

The main goal of our study is to examine the moderating effect of the GGGI in the association between the proportion of female directors on board and board sub-committees and ESG performance. Main findings reveal that the GGGI has a positive and significant effect on ESG performance. The degree of gender parity within a country, viewed as an external political and socio-cultural contingency factor, influences the ESG performance of sustainable European companies.
Do institutions matter for oil prices and economic growth relationship?: A regulatory policy implication
Authors: Musikavanhu Lucky Tuzuka , Gamariel Gladys
Published: October 2024

This study empirically investigates the moderating effect of institutional quality on the oil price-economic growth relationship among selected African oil-importing economies for a thirty-year period from 1990 to 2020. The study employs a panel autoregressive distributed lag (PARDL) model using a pooled mean group estimator (PMG) with oil price and institutional quality as the main variables. Results from the analyses indicate that oil price increase has a negative effect on economic growth in oil-importing countries and these results are consistent with the previous findings by Kudabayeva et al. (2024) amongst others. Moreover, the study established a positive and significant effect of institutional quality on economic growth. The positive and significant effect of the interaction term between oil price and institutional quality suggests that better quality institutions are critical for moderating the negative effects of oil price changes on economic growth, consistent with findings by Abdelsalam (2023). The findings from this study suggest that net oil importers should focus on eliminating dependency on oil energy and promote investment into alternative non-petroleum renewable energy sources for sustainable development. Policy reforms should focus on strengthening of robust institutions to mitigate the effects of oil price shocks and promote the growth prospects of African countries.
Modelo de operación por procesos para mejorar la competitividad en despachos de contabilidad
Authors: Gómez Pulido Andrea Milena , Pérez-Paredes Alfredo
Published: October 2024

La gestión por procesos es una metodología centrada en la optimización de los procesos en las empresas; lamentablemente no todos los dueños o gerentes de las organizaciones la conocen y mucho menos la aplican, generando la falta de mejora continua de los procesos y perdiendo con ello la oportunidad de incrementar la competitividad de la empresa. Por lo anterior, el objetivo de la presente investigación es analizar si existe alguna relación entre el modelo de operación por procesos y una mejora en la competitividad en despachos de contabilidad en la ciudad de Puebla, México.
Para lograr esto se realizó una investigación cuantitativa; la recolección de datos se obtuvo mediante la aplicación de un cuestionario a 30 gerentes o dueños de despachos de contabilidad ubicados en la ciudad de Puebla, analizando datos de manera descriptiva y correlacional en el software estadístico SPSS.
Los principales hallazgos de la investigación evidencian que los despachos no cuentan con una planeación conveniente y no realizan un adecuado seguimiento y control de sus operaciones; además, no utilizan herramientas que faciliten la evaluación y el cumplimiento de sus objetivos organizacionales, reflejando por último la ausencia de metodologías para la mejora continua.
El artículo aborda la discusión sobre la influencia de operar bajo procesos, en la competitividad de despachos de contabilidad.
Como conclusión, se identificó que existe correlación entre las variables analizadas y se determina la necesidad de implementar este modelo en aquellos despachos y empresas que deseen ser más competitivos; así mismo, se resalta la importancia de realizar estudios posteriores con un mayor alcance en empresas de este sector. 
La presente investigación se considera original, por el análisis de la gestión basada en procesos y la influencia en la competitividad en el contexto específico de los despachos de contabilidad, aportando evidencia de un campo poco estudiado.
Tendencias del mercado inmobiliario y la deseabilidad de vivienda vertical en Monterrey, México
Authors: Mercado David
Published: October 2024

El cambio en las políticas públicas del municipio de Monterrey, Nuevo León, desde el año 2000, ha propiciado la modificación de las colonias cercanas al centro de la ciudad. Parte de esta modificación se debe a las características de redensificación aplicadas en los nuevos reglamentos de construcción, lo que ha provocado, desde hace poco más de veinte años, el crecimiento en vertical de la ciudad por medio de proyectos de índole inmobiliaria y de usos mixtos, con costos de renta y venta que superan los de una casa habitación similar. Determinar el comportamiento y tendencias del mercado inmobiliario de departamentos en Monterrey, México, durante la pre y la postpandemia de 2020. Este artículo se fundamenta en información obtenida de una base de datos que fue compilada a partir de transacciones que se localizan en el sistema SAX y diversos estudios de mercado especializado. Dicha información es analizada para definir las tendencias del mercado inmobiliario municipal mediante un análisis de correlación para las características del entorno y de un proceso de regresión lineal múltiple para el caso de las variables propias de los sujetos de estudio. Se genera a partir de determinar los parámetros que influyen en el costo de la vivienda vertical, lo cual puede beneficiar a la población gracias a la aproximación de la información prevista y analizada, con la finalidad de hacer ver los efectos de las políticas públicas propuestas por el municipio de Monterrey y dar pauta a futuras investigaciones que se puedan desprender de este estudio con el propósito de aportar al mercado inmobiliario. En este artículo se presenta un método y un conjunto de herramientas que permiten analizar la evolución de diferentes indicadores –aquí expuestos– y mostrar el comportamiento del mercado inmobiliario de departamentos en el centro de Monterrey en un periodo de tiempo que va de 2018 a 2022. Esto se puede aplicar para otros indicadores, variables y en otros contextos de estudio.
Exploring Gastronomy Tourism as Potential Halal Tourism Products: Preliminary Study of Tourist Perception on Baba Nyonya Cuisines
Authors: Shaharuddin Nor Asikin , Adnan Akmal , Kassim Suhailah , Jaafar Wan Effa , Mohd Fuza Zatul  Iffah
Published: October 2024

Gastronomy tourism has gained prominence globally, offering local and international tourists unique experiences for their taste palettes. The demand for Halal food among Muslim tourists has significantly increased as more people seek authentic and culturally appropriate dining experiences when travelling. This paper examines gastronomy tourism from the perspective of Islamic tourism, focusing on the Baba Nyonya cuisine; a combination of Chinese and Malay flavors as a viable Halal tourism product, aligned with the growing demand for Halal-certified options in the tourism industry. Factors of  Halal certification, cultural familiarity, food awareness, and involvement, were explored. A structured survey was distributed to 385 tourists around Banda Hilir, Melaka, to explore Baba Nyonya cuisine's potential as a gastronomy tourism attraction. Baba Nyonya cuisine was found to be a promising attraction for Halal-conscious tourists. Interestingly, the Baba Nyonya cuisine appealed more to non-Halal food enthusiasts compared to a Halal option among Muslim tourists, since few of the Baba Nyonya restaurants were not Halal certified. This study underscores opportunities to increase the variety of Halal-certified foods and provide insights for travel marketers and local cuisine operators to capitalize on Baba Nyonya cuisines, thus pinning Malaysia as a leading destination for Halal gastronomy tourism.
Editorial
Authors: Ivanovic Mirjana , Radovanovic Milos , Kurbalija Vladimir
Published: October 2024

nema
Guest editorial: Recent advances in AI methods for image processing: Theory, algorithms, and applications
Authors: Yin Shoulin , Ivanovic Mirjana
Published: October 2024

nema
Fabrication of ZnO/SiO2 and SiO2/α-Zn2SiO4 composites with dye adsorption and antimicrobial properties
Authors: Kurniawan Hendris , Ariani Novita , Andreas Andreas , Aspiyanto Aspiyanto , Darmayanti Nur , Lailiyah Qudsiyyatul , Zuas Oman , Syauqi Muhammad , Sudiro Toto
Published: October 2024

Zinc-silicon oxide composites were fabricated using direct precipitation.
Sodium silicate isolated from rice husk ash and commercial zinc nitrate were
used as starting materials. The as-prepared Zn-Si oxide composites were then
subjected to two separate treatments: one without calcination (as-prepared
sample, APS) and another with calcination at 1000?C (calcined sample, CS).
The obtained samples were characterized using TGA-DSC, XRD, FT-IR, UV-DRS,
PL spectroscopy, TEM and FESEM. The electron microscopy analysis confirmed
that APS is in the form of ZnO/SiO2 with pseudo-amorphous particle shape,
whereas CS consists of SiO2/?-Zn2SiO4 structure having interconnected
fused-like particles with improved crystallinity. These results were in good
agreement with XRD and FT-IR data. Additionally, the enhanced crystallinity
of the CS led to a decrease in the absorption intensity of UV-DRS and an
increase in its PL intensity. Activity studies revealed that the APS
demonstrated better adsorption efficiency for Congo red removal but lesser
antibacterial efficacy than the CS. It has been suggested that the surface
and particle architectures of both APS and CS govern their activity
performance.
Are Client Importance and Auditor Expertise Associated with How Material Misstatement Corrections Are Disclosed?
Authors: Lin Chenxi
Published: October 2024

Management is often motivated to correct misstatements discreetly. Using misstatement corrections disclosed in annual reports from 2007 through 2020, I find that important clients are less likely to disclose material misstatements correctly and that auditor specialization does not seem to impact whether material misstatements are disclosed correctly. Additionally, I find that important clients disclose material misstatement corrections more discreetly when misstatements are negative, when the audit office recently lost clients, when audit market competition is high, and when the restatement auditor is the same as the misstatement period auditor. For immaterial misstatements, client importance is not associated with disclosure accuracy, but specialist auditors increase accuracy. These findings suggest that auditors may allow more discreet misstatement corrections when pressured by important clients. Moreover, specialist auditors exhibit higher quality only when correcting immaterial misstatements.

Data Availability: Data are available from the public sources cited in the text.

JEL Classifications: M41; M42; M48.
Auditor Office Reputation Damage and Their Audit Clients’ Voluntary Disclosures
Authors: Cheng Mei , Michas Paul N. , Zhao Meiling
Published: October 2024

We examine how client firms of reputationally damaged auditor offices respond to perceived lower audit quality, focusing on the issuance of management forecasts. We find that nonrestating client firms that stay with their reputationally damaged auditor office increase their number of management forecasts, which is consistent with a substitution effect between audited financial reporting quality and voluntary disclosure. Further, the disclosure response of these clients is more pronounced when the client firm is exposed to a higher information demand environment or is exposed to lower proprietary costs of disclosure. Finally, we document that increases in management forecasts bring market benefits for clients audited by reputationally damaged auditor offices by reducing the cost of equity and improving realized returns for these firms.

Data Availability: All data used in the study are available from public sources identified within.

JEL Classifications: M41; M45; M49.
Fixing the Proprietary Cost Assumption in Discretionary Disclosure Models
Authors: Friedman Henry L.
Published: October 2024

I present a critique of the common assumption of fixed proprietary costs in discretionary disclosure models, which are frequently used to motivate and interpret empirical analyses of voluntary disclosures in capital market settings (e.g., management guidance, segment performance, and major customers). In a fairly general model, proprietary costs that are fixed (i.e., independent of the disclosed information) are contradictory to their proprietary nature. To sustain informational independence requires either that the party (e.g., competitor) imposing proprietary costs on the disclosing firm is indifferent to the information or that the disclosing firm is indifferent to what the competitor/counterparty will do with the information. Either of these is inconsistent with a plain interpretation of proprietary disclosure costs, which arise precisely because of responses to disclosed information. I suggest that researchers should explicitly consider how the disclosed information will be used rather than derive predictions or interpret results based on information-insensitive proprietary costs.

JEL Classifications: D21; G32; M41.
Societal Trust and Modified Audit Opinions: International Evidence
Authors: Rezaee Zabihollah , Yang Donghe , Zhou Gaoguang , Zhou Jing , Zhu Xindong
Published: October 2024

This study examines how societal trust influences auditors’ likelihood of issuing modified audit opinions. Analyzing cross-country data, we find that auditors in countries with high levels of societal trust are less prone to issue modified audit opinions. Specifically, our findings indicate that this effect is moderated by formal audit-related institutions, such as heightened auditor liabilities, the presence of Public Company Accounting Oversight Board (PCAOB) inspections, and a more advanced audit profession. These results are consistent even when applying a difference-in-differences (DiD) approach. Further analysis shows that the moderating impact of formal institutions is more pronounced for clients operating domestically, clients of non-Big N auditors, and auditors with long tenure. Overall, our findings highlight societal trust as a significant informal institution influencing auditor opinions, with a complex interplay between this trust and formal audit-related institutions. The study offers important implications for policy, practice, and future research.

Data Availability: Data are available from the public sources cited in the text.

JEL Classifications: M40; M41.
Auditor Perceptions, Reactions, and Responses to PCAOB Inspection Feedback
Authors: Tegeler Amy C. , Brown Veena L. , Downey Denise Hanes
Published: October 2024

Guided by the performance feedback literature, we study PCAOB inspections as a nonstandard feedback event. We use an experiential questionnaire to collect and analyze perceptions, reactions, and responses to inspection feedback from 120 partners and managers subject to a recent PCAOB inspection. Despite varying perceptions, we find on average auditors perceive strong firm support but also that firms acquiesce to inspectors. Generally, the feedback source, inspectors, are perceived as professional, organized, and knowledgeable and auditors agree with the feedback message, perceiving it as consistent and well reasoned. We observe a range of auditor reactions (satisfaction with and motivated to use inspection feedback), responses at the engagement level (improvements to audit quality and inspection risk or impression management), and individual responses. Multivariate analyses show more positive feedback perceptions improve reactions, which enhance desirability of responses and are robust to considering the inspection outcome, offering insights for refining inspection interactions and processes.
Effect of Battery Level During Successive Charging Cycles on the Performance of Certified and Low-cost Uncertified Light-curing Units Available on E-commerce
Authors: Peres TS , Oliveira G , da Silva Sakamoto SP , da Silva Faria M , Carlo HL , Soares CJ
Published: October 2024

Objective:

To evaluate the influence of battery level on power (mW), emission spectrum (mW/cm2/ nm), and light distribution on the active tip (mW/ cm2) of certified (FDA/ANVISA) and low-cost uncertified light-curing units (LCUs) purchased through e-commerce.

Methods:

Seven LCUs, three certified: VALO Grand (Ultradent); Radii Xpert (SDI); and LED.B (Woodpecker); and four uncertified: 1 Sec; BS 300; LED curing light; and VAFU (VRN, AZDENT), were used. The LCUs were evaluated by calculating the power (mW) after each sequential five exposure cycles of 20 seconds and the emission spectrum (mW/cm2/nm) in the initial and final cycles, using an integrating sphere during three battery charging cycles. Beam profiling was used to check the light distribution on the LCU tip after every 50 exposure cycles until the battery fully discharged. Data were analyzed by linear regression between power and the number of exposure times (R2).

Results:

The certified LCUs VALO Grand (R2=0.005), LED.B (R2=0.02), and Radii Xpert (R2=0.09) and the uncertified LCU VAFU (R2=0.002) had no significant power reduction during the three battery charging cycles. The uncertified LCUs BS 300 (R2=0.87), 1 Sec (R2=0.60), and LED curing light (R2=0.83) showed significant power reduction, decreasing the emission spectrum (mW/cm2/nm) at the end of the battery charging cycle. The light distribution on the active tip across the level battery was modified significantly with successive exposure times.

Conclusions:

The certified LCUs (VALO Grand, Radii Xpert, and LED.B) and uncertified LCU (VAFU), maintained power, emission spectrum, and light distributions during the tested battery life cycles. Low-cost certified LCU LED.B exhibited inhomogeneous light concentrated at the center of the tip. Low-cost uncertified LCUs—BS 300, 1 Sec, and LED curing light—had significant power reductions during the battery cycles and increased inhomogeneous light distribution along the successive exposure times.
Impact of Battery Levels of a Cordless LED Curing Unit on Resin Cement under Varied Lithium Disilicate Thicknesses and Translucencies
Authors: de Azevedo MR , Pacheco RR , Qualhato LB , Dolenkei KK , Soares CJ , Raposo LH
Published: October 2024

Objectives:

This study aimed to evaluate the impact of battery levels on the emission of a multi-peak cordless LED light-curing unit (LCU) and the effect on the degree of conversion (DC) and Knoop hardness (KH) of a light-cure resin luting agent activated through varying lithium disilicate (LiS2) ceramic thicknesses and translucencies.

Methods:

High and low translucency LiS2 discs (IPS e.max Press HT and LT, respectively; shade A1) with thickness of 0.5, 1.0, 1.5, and 2.0 mm were fabricated. Resin luting agent specimens (Variolink Esthetic LC) were prepared and cured using a Bluephase G2 LCU at different battery levels (100%, 50%, and 10%) through the LiS2 ceramics. The transmitted irradiance was evaluated using USB4000 MARC, while FTIR and a microhardness tester assessed DC and KH, respectively. After ensuring homoscedasticity, the data wee analyzed using analysis of variance and Tukey HSD test (α=0.05).

Results:

The study found strong positive correlations between battery levels and irradiance, particularly with no ceramic interposition and through HT ceramics (R2=0.9471), although this correlation diminished with thicker HT (R2=0.7907) and LT ceramics (R2<0.2980). Both battery levels and ceramic thickness significantly influenced transmitted irradiance (p<0.0001), resulting in lower values with decreased battery levels and increased ceramic thicknesses (p<0.0001). LT ceramics showed lower transmittance than HT. DC was significantly affected by both battery levels and ceramic thicknesses, with generally lower DC values except for LT ceramics at a 10% battery level (p<0.0001). No significant differences in DC were observed between HT and LT translucencies (p=0.548). KH was higher in HT than LT ceramics at 100% and 50% battery levels, with thicker ceramics showing lower KH values at 10% battery level (p<0.0001). Conclusion: Reduced battery levels in cordless LED curing units significantly affect the irradiance, degree of conversion, and hardness of light-curable resin luting agents. Maintaining battery levels above 50% is recommended for optimal performance. Thicker and more opaque ceramics significantly impacted incident irradiance. However, preserving radiant energy could potentially mitigate these limitations.
Effects of zirconium diboride addition on porosity reduction in laser metal deposition of tungsten carbide–cobalt cermet material
Authors: Yamaguchi Takuto , Tanaka Keigo , Suyama Takeshi
Published: October 2024

Laser metal deposition of tungsten carbide–cobalt (WC-Co) cermet material is a promising means of improving the wear resistance of metal products. However, laser metal deposition of WC-Co has constraints on its practical use because a clad bead of WC-Co often includes numerous gas pores. Earlier studies have found CO gas generation in a molten pool by reaction of carbon and oxygen to be the main cause of gas porosity in a WC-Co clad bead. Preventing the gas reaction is important to obtain clad beads with few pores. The addition of elements with strong affinity for oxygen, such as aluminum, was found to be effective for porosity reduction in a clad bead. However, the addition of highly reactive pure aluminum particles on WC-Co powder presents some difficulties for industrial use. For this study, zirconium diboride (ZrB2), a chemically stable compound, was used as an additive to WC-Co powder. After WC-Co powder with adhered ZrB2 particles was prepared using a wet granulation process, laser metal deposition was conducted. Zirconium stemming from the dissolution of ZrB2 in the molten pool was found to have the effect of trapping oxygen elements as solid zirconium oxides. Consequently, gas generation in the molten pool by the reaction of carbon and oxygen was restrained. Clad beads having few pores and fine microstructures were obtained. Observations of the molten pool behavior taken using a high-speed camera indicated that ZrB2 addition drastically improves process stability compared to processes using conventional WC-Co powder.
GASTRONOMIA SUSTENTÁVEL NOS JOGOS OLÍMPICOS DE PARIS 2024, FRENTE AOS ODS DA ONU: UM OLHAR QUANTO A RESPONSABILIDADE SOCIAL E AOS DESAFIOS DE IMPLEMENTAÇÃO
Authors: Machado Annaelise Fritz , Silva Flávia Ventura , Ramos Guilherme Fontana , Silva Tibério Alfredo , Bastos Gabriel Gomes , Reis Janderson Damaceno dos , Faria André Luiz Lopes de
Published: October 2024

Os Jogos Olímpicos de Paris 2024 evento esportivo internacional de grande importância mundial, ocorre a cada quatro anos, não apenas destaca habilidades atléticas, mas também serve como uma plataforma para promover a cultura, a diversidade e a inclusão. Além de atrair milhões de espectadores globalmente, tentou gerar impacto positivo nas economias locais, no turismo e na conscientização sobre questões sociais e ambientais. Neste estudo, buscou-se identificar os desafios enfrentados pelos organizadores dos Jogos Olímpicos de Paris 2024, para implementação da gastronomia sustentável, além de analisar a relação dessas práticas com os Objetivos do Desenvolvimento Sustentável (ODS) da Organização das Nações Unidas (ONU) e a responsabilidade social do evento. Diante deste contexto, indaga-se: quais são os principais desafios que os organizadores dos Jogos Olímpicos de Paris 2024 enfrentaram na implementação da gastronomia sustentável, e como essas práticas podem influenciar a promoção da responsabilidade social e o alinhamento com os ODS da ONU? A metodologia utilizada incluiu revisão bibliográfica e análise de dados secundários, desenvolvendo uma compreensão sobre as práticas alimentares em eventos esportivos. Os resultados indicaram que, apesar das barreiras logísticas e orçamentárias encontradas, iniciativas como a oferta de alimentos locais e a redução do desperdício alimentar mostraram-se viáveis. As limitações do trabalho foram a escassez de dados e a complexidade em avaliar o impacto real das iniciativas sustentáveis. Para pesquisas futuras, recomendamos explorar o legado das práticas alimentares sustentáveis ​​após os jogos e sua aplicação em eventos esportivos futuros.
(RE) CONFIGURAÇÃO CURRICULAR MILITAR: INTEGRANDO DIMENSÃO COGNITIVA, PENSAMENTO CRÍTICO E ESTRATÉGICO
Authors: Moulin Maria Alessandra Lima , Amorim Wellington Dantas de
Published: October 2024

O artigo examina a necessidade de revisar os currículos das instituições militares brasileiras (Marinha, Exército, Aeronáutica), com foco em pensamento estratégico, análise crítica e dimensão cognitiva. Esta última é vista como o uso estratégico da informação para influenciar percepções e comportamentos em contextos de conflito. A questão central é como os normativos de Defesa do Brasil impactam a formação militar e como a reorganização do sistema de ensino da Marinha dos EUA pode orientar a modernização dos currículos militares brasileiros. A pesquisa utiliza uma metodologia baseada em análise documental e estudo de caso, com ênfase na reorganização do sistema de ensino da Marinha dos EUA, complementada por uma revisão de literatura recente sobre currículo militar e defesa cognitiva. Os resultados sugerem a necessidade de uma formação militar que vá além do técnico-operacional, incorporando uma abordagem mais ampla sobre a dimensão cognitiva para preparar os militares para guerras não-convencionais.
Analysis of Risk Factor Traffic Crashes and Implementation of Road Safety: A Systematic Literature Review
Authors: ST Adenan , Lubis Siti Rahmah Hidayatullah , Mardiana Dewi
Published: October 2024

Introduction: Every year, RTA (Road Traffic Accident) kills roughly 1.19 million people globally and injures between 20 and 50 million people. The projected financial impact of these accidents is $518 billion per year, and numerous households suffer lifetime physical disability and mental trauma as a result of these fatal road accidents. This study aims to assess risk factors for traffic crashes and the implementation of road safety. Method: This research technique is a systematic literature review that examines 27 journal articles published between 2020 and 2024. The author used the Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA) 2020. Results: Most countries have established comparable policies, such as punishing illegal activity, regulating speed, increasing driving, helmet use, drinking and driving, and road safety education. The issues that remain include unsafe behavior still being violated by the community and a lack of awareness about the need for road safety implementation Conclusion: The government must consider acceptable tactics for educating people about the necessity of following traffic regulations, improving current policies, and utilizing technology to help prevent traffic accidents.
 
Pendahuluan: Setiap tahun, RTA (Kecelakaan Lalu Lintas Jalan) menewaskan sekitar 1,19 juta orang di seluruh dunia dan melukai antara 20 dan 50 juta orang. Dampak finansial yang diproyeksikan dari kecelakaan ini adalah $518 miliar per tahun, dan banyak rumah tangga menderita cacat fisik dan trauma mental seumur hidup sebagai akibat dari kecelakaan jalan yang fatal ini. Studi ini bertujuan untuk menilai faktor risiko kecelakaan lalu lintas dan penerapan keselamatan jalan. Metode: Teknik penelitian ini adalah tinjauan pustaka sistematis yang meneliti 27 artikel jurnal yang diterbitkan antara tahun 2020 dan 2024. Penulis menggunakan Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA) 2020. Hasil: Sebagian besar negara telah menetapkan kebijakan yang sebanding, seperti menghukum aktivitas ilegal, mengatur kecepatan, meningkatkan mengemudi, penggunaan helm, minum dan mengemudi, dan pendidikan keselamatan jalan. Permasalahan yang masih terjadi antara lain masih banyaknya perilaku tidak aman yang dilanggar oleh masyarakat serta kurangnya kesadaran terhadap perlunya penerapan keselamatan jalan. Kesimpulan: Pemerintah harus mempertimbangkan taktik yang dapat diterima untuk mendidik masyarakat tentang pentingnya mematuhi peraturan lalu lintas, meningkatkan kebijakan saat ini, dan memanfaatkan teknologi untuk membantu mencegah kecelakaan lalu lintas.