bluuebunny/crossref_metadata_2025 huggingface dataset:
Analysis of determinants influencing tax behaviour in SMEs
Authors: Dascalu Iulian , Mihaila Svetlana , Grosu Veronica
Published: December 2024

This study investigates the determinants influencing tax behavior among small and medium-sized enterprises (SMEs) through an empirical approach that includes a structured questionnaire targeted at SME administrators. A comprehensive econometric model employing ordinal least squares (OLS) regression was utilized to analyze responses from 141 SME administrators, providing a robust evaluation of how various factors influence SME tax behavior. Key variables examined include perceived tax fairness, complexity of tax regulations, financial literacy, strategic importance of tax planning, and external pressure and influence. The results reveal that perceived tax fairness and financial literacy significantly enhance tax compliance, while the complexity of tax regulations shows a complex relationship with tax behavior. Interestingly, the strategic importance of tax planning did not significantly impact tax behavior, but external pressures and enforcement showed a strong positive effect. These findings provide vital insights for policymakers and tax authorities to design interventions that could lead to improved compliance and strategic tax planning among SMEs.
Conceptual approaches on the evolution and trends in business sustainability reporting
Authors: Sandulachi Ana-Maria , Ciubotariu Marius-Sorin
Published: December 2024

The climate and health crises that have shaken the world in recent years have highlighted even more the need to change the current paradigm within the economic system, but also that of society as a whole. Given the important role of corporations globally, it goes without saying that adopting behavior that supports sustainable development cannot be possible without radical changes in corporate behavior. Thus, as the need for business sustainability reporting became more and more evident, the first concerns in this direction began to appear; the evolution of corporate sustainability reporting being strongly influenced by the various challenges of society over time. Considering the importance given to sustainability reporting, the main purpose of this work is to present a series of relevant aspects that represented milestones in the evolution of the business sustainability reporting process. In this regard, the research methodology assumes an evolutionary approach to the research problem, using in this sense fundamental research methods based on documentary research and content analysis. Therefore, the research strategy involves carrying out an extensive study at the level of the specialized literature with the aim of creating a complex presentation of how business sustainability reporting has evolved over time. Based on methods such as content analysis and comparison, we explored some of the most relevant academic contributions with the aim of identifying and comparing the main theoretical approaches and defining dimensions related to business sustainability reporting, thus highlighting the main trends and evolutions of this concept.
The role of monitoring audit activity in the Republic of Moldova in the process of modernizing the quality management
Authors: Iachimovschi Anatolie , Grumeza Dumitru
Published: December 2024

Monitoring audit activity ensures the quality of market services and the prestige of the profession. The subject is topical as modern management standards have recently entered into force in the field and are to be implemented in domestic practice and monitored by the supervisory authority. In the study it is proposed to investigate the reference aspects of the regulatory framework in conferring the conditions for implementation of the new requirements which in our opinion will contribute to the modernization of the quality management system at the level of audit engagement and other services offered by an audit entity. The results of the study show the importance of compliance of the domestic audit with modern quality management requirements and at the same time monitoring the measures taken by audit entities in the process of alignment with international standards in this field. At the same time, there is a need for training and development of methodological material for small audit entities to meet these challenges.
Relevance and place of audit strategy for an audit mission
Authors: Badicu Galina , Iachimovschi Anatolie , Mihaila Svetlana
Published: December 2024

This research aims to address the relevance and place of audit strategy within an audit engagement. Using the method of observation, bibliometric analysis, documentary analysis and comparing the provisions of the audit regulations with the practical process of carrying out the audit mission, the importance of the audit strategy was emphasized, which provides a structured framework and ensures that all activities are well planned and coordinated. The results obtained demonstrate that a well-designed strategy is indispensable for the success of audit missions, and the research provides both theorists and practitioners in the field with valuable insights for improving audit processes.
Internal managerial сontrol: tool for сonsolidation of the health system
Authors: Copaceanu Cristina
Published: December 2024

The health system in the Republiс of Moldova is сhallenged by finanсial сonstraints, neсessitating the identifiсation of effeсtive managerial governanсe tools. The author сonsiders internal managerial сontrol as one of these tools, whiсh, when properly implemented, ensures the performanсe and quality of mediсal serviсes. This study analyzed the legal framework, identified suссess and failure faсtors in the implementation and self-evaluation of internal managerial сontrol in republiсan mediсal institutions, and used deduсtion to formulate researсh сonсlusions. The degree of implementation of internal managerial сontrol was assessed based on the study Mother and Сhild Institute, a republiсan level mediсal institution. Importantly, the study also proposes some praсtiсal reсommendations that hold promise for facilitating the сompliant implementation of internal managerial сontrol in republiсan mediсal institutions.
Peculiarities of the audit assessment of the internal control system of a business entity
Authors: Samostrol Svitlana
Published: December 2024

The article defines the key issues and approaches to assessing the internal control system of a business entity during the audit of financial statements. Particular attention is paid to determining the auditor's understanding and assessment of the elements of the control environment of an entity, the problems of assessing the effectiveness of the internal control system for the implementation of management decisions. The results of the analysis show that the effectiveness of the internal control system depends primarily on the degree of its understanding by the management and owners of the entity, and a correct assessment of the auditor allows him to determine the most appropriate choice of a set of audit procedures when planning and conducting an audit. The correct understanding of the effectiveness of the entity's internal control system, underestimation or overestimation of its condition and confidence in it during the audit has a significant impact on the level of audit risk. The application of certain approaches ensures a sufficient understanding of the internal control system and its assessment by the auditor.
The current economy - conglomerate of contradictory events
Authors: Apostol Ciprian
Published: December 2024

When you talk about the New Economy, you expect its objectives to be directed towards the well-being of the individual and its development to be in full harmony with the environment. But it seems that the current stage of development is one of uncertainty and not one of progress of civilisation on earth. The aim of this study is to capture some of the defining aspects of the current stage of socio-economic development and at the same time it is a continuation of the attempt to highlight the dangers that lie ahead as a result of an intensive and sometimes chaotic economy.
Digitization: a double-edged sword in bridging the gender gap in entrepreneurship
Authors: Mazas Pérez-Oleaga Cristina , Alexeeva-Alexeev Inna
Published: December 2024

Although Europe is one of the most economically developed geographical areas, the gender gap in entrepreneurship is still very high. Digitalization can be a tool that motivates a woman to become an entrepreneur as it facilitates the reconciliation of work and family life. This empirical study relates the gender gap in entrepreneurship to key digitalization indicators in 23 European countries between 2014 and 2022. The methodology used is a panel data GMM. The findings highlight how the improvement of women's skills in information and communication technologies (ICT) or the participation of women in technology companies motivates female entrepreneurs as they enable them to develop businesses in digital environments. The context in which women operate is also relevant to their decision to become entrepreneurs, especially, the increase in the number of “digital” companies. However, much work remains to be done. Women are still far from achieving parity in ICT companies, which should be encouraged through public policies.
Developing student entrepreneurship in the current economic context
Authors: Brinzaru Simona-Maria , Grosu Veronica , Mihai Cipriana
Published: December 2024

Student entrepreneurship has an important role to play in the current economic context as it contributes to innovation, flexibility and the potential to generate new jobs and stimulate sustainable economic growth. The main aim of the paper is to map the thematic of student entrepreneurship, focusing on identifying the future directions of the student entrepreneur. To achieve this, a keyword analysis and citation analysis was conducted to determine the most influential works on the topic under analysis. The results of the bibliometric analysis are useful for researchers as well as future entrepreneurs as they provide an in-depth understanding of the evolution of student entrepreneurship, identifying relevant trends and contributions in the field.
Legal, tax and accounting issues for local entities involved in dual education
Authors: Cusmaunsa Rodica , Tugulschi Iuliana , Curagau Natalia
Published: December 2024

In the context of perpetual transformations taking place in the university education of the Republic of Moldova, a specific form of studies is developing, in which the training of young specialists focuses on the formation of practical skills in the real environment, with a high degree of involvement in this process of representatives of the business environment. This is influenced by the fact that economic agents are in a continuous search for well-trained human resources, who are able to connect to the production process in close terms and provide services at a high level. In this context, this article addresses and analyses the essence of dual education and the implications/perspective of strengthening higher education to meet the needs of the sectoral labour market. In addition, it provides legal, fiscal and accounting issues for domestic entities engaged in dual education.
Depression and anxiety among first-year students at Hanoi Medical University, academic year 2022-2023
Authors: Ha Minh Duc , Ha Hai Dang , Vu Tran Quynh Trang , Phan Thanh Hai , Tran Tho Nhi
Published: December 2024

Background: Depression and anxiety are common mental health problems in medical students worldwide. This study aims to estimate the prevalence of self-reported depression, and anxiety and to identify associated risk factors among first-year medical students at Hanoi Medical University.

Method: A cross-sectional study was conducted from October 2022 to January 2023 at Hanoi Medical University using the DASS-21 scale.

Results: Among 353 participants, we found that (i) the prevalence of self-reported depression and anxiety was 34.8% and 69.7%, respectively; (ii) times of exercise per week, hours of sleep per night, and participation in clubs are some factors associated with self-reported depression and anxiety.

Conclusion: The prevalence of self-reported depression and anxiety in first-year medical students is notably higher than normal young people in Vietnam. Our study will provide foundations and references for future studies to explore further impacts of the academic environment on first-year medical students.
A scoping review of violence among adolescents in low and middle income countries from 2012 to 2022
Authors: Nguyen Mai Quyen , Tran Ngoc Anh , Hoang Thi Hai Van
Published: December 2024

Introduction: Violence against children not only endangers a child's physical and mental health, but it also has long-term implications. At the same time, the results raise disease burden and medical expenditures.

Objectives: This scoping review aims to describe the prevalence of certain sorts of violence among adolescents in 10 years from 2012 to 2022 in low and middle-income countries.

Method: Searching strategy was combining terms about (1) Types of violence, (2) adolescents, and (3) prevalence in PubMed/MEDLINE, and Cochrane. Original English-language research papers on the prevalence of violence among adolescents were chosen. Data from selected studies was extracted and classified into themes and topics. The PRISMA principles were used to perform a scoping evaluation of several medical databases.

Results: This research includes ten studies in all. In ten years, there were six forms of violence against adolescents: bullying, physical fights, physical attacks, dating violence, intimate partner violence, and child abuse. Males were always more vulnerable than females to these six types. Bullying and physical fighting including engaging in fights and being attacked are more common among children aged 10 to 14. Children aged 15 to 19 are more likely to experience dating violence. Bullying, in particular, has been ongoing for ten years and shows no signs of decline, although it is becoming more prevalent in numerous forms, including cyberbullying.

Conclusion: Over 10 years, adolescents in LMICs experienced the most bullying, followed by physical fights. Organizations and governments need to implement more targeted initiatives to prevent an increase in violence against adolescents.
Hediyeleşme Kültürü: XIX. Yüzyıl Osmanlı-Alman Diplomasisinde Hediyeleşme Üzerine Bir İnceleme
Authors: Bukarlı Edip
Published: December 2024

Hediye, Arapça bir kelime olup, “lütuf, iyilik, sevgi ve saygı” anlamına gelmektedir. Kelime anlamına uygun olarak hediye, karşılık beklemeden verilir. İnsanların muhtelif nedenlerle hediyeleşme faaliyetinde bulunduğu öteden beri bilinen bir gerçekliktir. Hediyeleşmek, her toplumda insanlar arasında bir sevgi ve saygı bağının ifadesi olarak kullanıldığı gibi, iletişimi başlatan ve karşılıklı duyguların gelişmesini de sağlayan bir amaca hizmet etmektedir. Tarih boyunca hediyeleşme geleneği, kişiler ve toplumlar arası ilişkilerin sürdürülmesi için de önemli bir araç görevini üstlenmektedir. İnsanların birbirine çeşitli nedenlerle hediye vermelerinin yanı sıra devletler de ilişkilerin gelişmesi bakımından birbirlerine resmi olarak hediyeler takdim etmişlerdir. Hediyeleşme geleneği devlet organizasyonlarında eski tarihlerden itibaren uygulanmaktadır. Bu resmî hediyeleşmelere birçok dönemde olduğu gibi Osmanlı Devleti döneminde de rastlanmaktadır. Devletler arası hediyeleşmelerin genellikle taht değişikliği ve ülkeyi ziyaret esnasında gerçekleştiği mevcut kayıtlardan anlaşılmaktadır. Makalenin araştırma konusu olarak ele alınan, Osmanlı-Alman ilişkileri Sultan II. Abdülhamid dönemine kadar dostane bir şekilde devam etmiştir. II. Abdülhamid'in Osmanlı tahtına çıkması ve ardından II. Wilhelm’in Alman İmparatoru olmasıyla Osmanlı-Alman ilişkileri farklı bir boyut kazanarak, siyasî, askeri ve ekonomi gibi birçok alanda ilişkiler geliştiği gözlemlenmiştir. Öyle ki II. Wilhelm’in, İstanbul’u ziyareti esnasında Sultan Abdülhamid, II. Wilhelm ve eşine birçok hediye takdim etmiştir. Bu hediyelere karşılık olarak II. Wilhelm de II. Abdülhamid’e birçok hediye vermiştir. Devletler arasındaki bu hediyeleşmeler, iyi ilişkilerin devamı, güç gösterisi, askeri ve ekonomik ilişkilerin sürdürülmesi bakımından büyük önem teşkil etmiştir. Bu çalışmada, XIX. yüzyıl Osmanlı-Alman diplomasisinde hediyeleşme faaliyetlerinin yanı sıra hediye alma ve verme kavramı, hediyeleşmenin Türk kültüründeki yeri ve ehemmiyeti açıklanarak, hediyeleşmenin tarihsel süreci değerlendirilmiştir.
Covid 19 Öncesi ve Sonrası Algılanan Mutluluk
Authors: Şehribanoğlu Sanem
Published: December 2024

Bireyin hayatına dair hissettiği pozitif duygular mutluluk olarak tanımlanır. Ayrıca mutluluk bireyin içinde bulunduğu psikolojik, sosyolojik, ekonomik ve siyasal durumlardan etkilenir. Hükümetlerin ve Dünya Sağlık Örgütünün (WHO) bile hazırlıksız olarak yakalandığı COVID-19 pandemi sürecinde yaşanan belirsizlik ve endişeler insanların güvenini sarsmıştır. Süreç boyunca yaşanan sosyal etkileşimlere getirilen kısıtlamalar, yalnızlık ve izolasyon duygularının yanı sıra insanlar işlerini ve geçim kaynaklarını kaybetmişlerdir. Küresel düzeyde yaşanan bu olumsuz sürece Türkiye`de maruz kalmıştır. Bu çalışmanın amacı, Türkiye İstatistik Kurumu (TUİK) yaşam memnuniyeti anket verilerinden yola çıkarak, Covid-19 öncesinde ve sonrasında bireylerin mutluluk algısı üzerindeki değişimi etkileyen değişkenleri ve değişimleri incelemektir. Büyük veri setlerinde gereksiz verilerin analizlerden çıkarılması için özellik seçim algoritmaları kullanılır. Bu işlemler hem modellerin performanslarını artırır hem de analiz sürecinin hızlanmasını sağlar. Bu çalışmada makine öğrenimi özellik seçimi algoritmalarından olan Boruta ve Korelasyon tabanlı özellik seçim algoritmaları kullanılmıştır. Çalışma sonucunda mutluluğu etkileyen belli değişkenlerin yine mutluluk kavramı için önemli oldukları görülürken, Covid 19 sonrasında mutluluk kavramında özellikle işinden memnuniyet, işsiz olmak ve ucuz ürün tüketimi değişkenlerinin ön plana çıktığı tespit edilmiştir.
VEGAN BESLENMENİN SAĞLIK ÜZERİNE OLASI ETKİLERİ VE HELALLİK AÇISINDAN DEĞERLENDİRİLMESİ
Authors: Şener Nurdan , Kaplan Dilara Nur
Published: December 2024

Bu çalışmada vegan beslenme incelenerek sağlık üzerine olası etkileri ve helal beslenme perspektifinden değerlendirilmesi amaçlanmıştır. Vegan Beslenme, dünya genelinde yaygınlığı gittikçe artan sadece bitkisel besinlerin tüketimine dayanan bir yaşam biçimidir. Müslüman tüketiciler sağlık bilinci (kişinin dikkatini kendi sağlığına odaklama eğilimi) kapsamında İslam Hukukuna uygun olan sağlıklı, helal ve kaliteli besinler tercih etmektedir. Helal ve vegan beslenme, amaçları açısından farklı olmakla birlikte özellikle besin seçimleri açısından bazı durumlarda ortak noktayı paylaşmaktadır. Vegan beslenme genellikle protein ve kalori değeri açısından yetersiz olsa da diyet lifi, polifenoller ve antioksidan vitaminler açısından zengindir. Hayvansal kaynaklı besinlerdeki protein ve demir, bitkisel kaynaklı besinlerdeki protein ve demirden daha verimli bir şekilde emilmektedir. Vegan ve helal besin arasındaki temel fark, malzemelerin kaynağıdır. Vegan besin yalnızca bitkilerden elde edilmesine rağmen alkol bazlı ekstraktlar gibi helal olmayan bileşenler içerebilir, helal olmayan içeriklerin de kullanıldığı ekipmanlarla üretiliyor veya hazırlanıyor olabilir. Bunlar helal olarak kabul edilmesinin önündeki en büyük engellerdendir. Hem vegan hem de helal yiyecekler hayvanlara karşı şefkat ve nezaketi ön planda tutarken aynı zamanda bedende ve zihinde sağlık ve zindeliği teşvik etmektedir.
Evaluation of Food Label Reading Awareness, Healthy and Halal Nutrition Attitudes in Adults
Authors: Ovalı Fadime , Vatansev Hüsamettin
Published: December 2024

Background: The aim of this study is to evaluate the relationship between food label reading awareness and healthy and halal nutrition attitudes in adults aged 18-65.
Method: It was conducted digitally between March-August 2024 with 403 volunteers aged 18-65. The individuals' sociodemographic characteristics, food label reading habits, and healthy and halal nutrition attitudes were investigated. The survey included a total of 53 questions. Individuals participating in the study were randomly selected.
Results: 212 individuals under the age of 30and 191 individuals over the age of 30 participated in the study. Male individuals constituted 41.9% of the participants and female individuals constituted 58.1%. 193 married and 210 single individuals participated in the study. 32.3% of the participants have an income level of 10,000TL and below, 18.9% 10,000-25,000TL, 34.5% 25,000-50,000TL and 14.4% 50,000TL and above. A significant difference was found in label reading awareness, healthy and halal nutrition status according to age, marital status and income level. Accordingly, individuals over the age of 30, singles and individuals with high income levels were found to have higher food label reading awareness and healthy and halal nutrition attitudes. A positive correlation was obtained between label reading awareness, healthy nutrition attitude and halal nutrition attitude.
Conclusion: Food label reading awareness is a tool that strengthens both healthy and halal nutrition attitudes of individuals, allowing them to make conscious food choices and thus adopt a lifestyle that is compatible with both their health goals and religious beliefs.
Analisis Perhitungan Biaya dalam MenentukanTarif Kursus dengan Metode Activity Based Costing (ABC) pada LKP Widyaloka Makassar
Authors: Suriani Suriani , Fadillah Indira , Mariana Lina , Ramadhani Nurul Syahri
Published: December 2024

Penelitian ini bertujuan untuk mengetahui perbandingan biaya jasa kursus antara metodekonvensional dan metode activity basedcosting pada LKP Widyaloka Makassar. Perhitunganini dilakukan guna mengetahui besarnya biaya jasa kursus yang lebih factual. Penelitian inimerupakan penelitian deksriptif dengan pendekatan kuantitatif. Metode pengumpulandata pada penelitian ini menggunakan observasi dan dokumentasi. Subjek penelitian iniadalah Bagian Keuangan LKP Widyaloka Makassar. Objek dalam penelitian ini adalahbiaya jasa kursus LKP Widyaloka Makassar tahun 2022. Metode analisis data yangdigunakan dalam penelitian ini adalah deksriptif kuantitatif. Deksriptif kuantitatifdilakukan untuk memaparkan perhitungan nominal biaya jasa kursus per tahun.Berdasarkan hasil penelitian, dapat diketahui bahwa biaya jasa kursus denganmenggunakan metode activity based costing pada LKP Widyaloka Makassar tahun 2022adalah untuk jenis kursus aplikasi perkantoran sebesar Rp 552.512, desain teknik/CAD Rp574.513, manajemen proyek (RAB) Rp 542.929, desain grafis Rp 515.129, komputerakuntansi RP 506.517, administrasi keuangan Rp 496.823, bahasa inggris general english Rp485.358, bahasa inggris conversation Rp 1.005.024, sketchup Rp 486.797, SAP 2000Rp 877.675,pemetaan digital Rp 1.177.519, teknisi jaringan/hardware Rp 435.925, pemrograman Rp955.181, video editing Rp 585.753.
Analisis Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah pada UMKM MC TO PYT
Authors: Jantu Syeila Salsabillah Syabania Raymond , Amaliah Tri Handayani , Lukum Amir
Published: December 2024

Penelitian ini bertujuan untuk mengetahui laporan keuangan yang berbasis Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM)  UMKM Mc To Pyt. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif dengan menggunakan sumber data primer yang diperoleh secara langsung dari observasi dan wawancara serta data hasil dokumentasi. Lokasi penelitian bertempat di Jl. Madura, Dulalowo Timur, Kota Tengah, Kota Gorontalo. Hasil penelitian menunjukan bahwa laporan keungan berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada UMKM Mc To Pyt belum sepenuhnya dijalankan, masih belum melakukan Catatan Atas Laporan Keuangan (CALK) pada laporan keungan.
Analisis Financial Distress Menggunakan Metode Grover Pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia
Authors: Triseptya Ghaliyah Nimassita , Danasi Felicia Averil
Published: December 2024

Penelitian ini bertujuan untuk menganalisis financial distress yang terjadi pada sektor transportasi dengan menggunakan metode grover. Populasi dalam penelitian ini adalah perusahaan sektor transportasi yang terdaftar pada Bursa Efek Indonesia, sedangkan sampel yang ditetapkan berdasarkan purposive sampling adalah perusahaan sektor transportasi darat sebanyak 8 perusahaan dengan tahun pengamatan mulai dari tahun 2018-2022. Metode penelitian yang digunakan adalah eksplanatoris dengan analisis kuantitatif melalui rasio keuangan. Hasil penelitian menunjukkan bahwa empat perusahaan yakni PT Majapahit Inti Corpora, Tbk., PT Blue Bird, Tbk., PT Mitra International Resources, Tbk., dan PT Express Trasindo Utama, Tbk. tidak mengalami financial distress karena memiliki tingkat likuiditas dan profitabilitas yang baik. Meski demikian, PT Express Trasindo Utama, Tbk. masih berada dalam zona abu-abu (grey zone). Di lain pihak terdapat 4 perusahaan lainnya yang terbukti mengalami financial distress yakni PT Sidomulyo Selaras, Tbk., PT Ekasari Lorena Transport, Tbk., PT Adi Sarana Armada, Tbk., dan PT Weha Transportasi Indonesia, Tbk. Hal tersebut dikarenakan pengelolaan finansial perusahaan yang buruk terutama dalam hal likuiditas dan profitabilitas sehingga tidak mampu meningkatkan aset perusahaan bahkan mengalami kecenderungan menurunnya nilai aset perusahaan secara signifikan.
Natural language processing frameworks for real-time decision-making in cybersecurity and business analytics
Authors: Blessing Austin-Gabriel  , Nurudeen Yemi Hussain  , Adebimpe Bolatito Ige  , Peter Adeyemo Adepoju  , Adeoye Idowu Afolabi
Published: December 2024

Natural Language Processing (NLP) has emerged as a transformative technology, enabling real-time decision-making in critical cybersecurity and business analytics domains. This paper explores the theoretical foundations of NLP, emphasizing its ability to process unstructured data and deliver actionable insights at scale. Key applications in cybersecurity include detecting phishing attempts, malware, and anomalies, where NLP frameworks enhance threat identification and response times. In business analytics, NLP facilitates sentiment analysis, customer feedback processing, and trend forecasting, driving data-driven decision-making and improving customer experiences. Despite its immense potential, challenges such as false positives, adversarial attacks, scalability, domain-specific language adaptation, and ethical concerns remain significant hurdles. To address these, the paper recommends refining model accuracy, enhancing robustness against attacks, and adopting scalable and ethical approaches for business analytics applications. By advancing NLP frameworks, organizations can better navigate the complexities of real-time decision-making, ensuring operational efficiency and strategic success in dynamic environments.
Presenteeism among Governmental Office Workers-Using VDT and Associated Risk Factors
Authors: Sjarifuddin Citra Nurhayati , Putra Marsen Isbayu , Soemarko Dewi Sumaryani , Friska Dewi , Adi Nuri Purwito
Published: December 2024

Background: Presenteeism is the presence of workers in the workplace without full working capacity due to health factors, but several studies also link it to organizational influence. The government staffing system in Indonesia has two types of work status (permanent and non-permanent) and policy changes related to increasing the use of Visual Display Terminal (VDT), will certainly affect worker presenteeism. This study was conducted to assess the risk factors presenteeism in workers using VDT in the Indonesian government office. Methods: This study was a cross-sectional observational study using a questionnaire method using the Stanford Presenteeism Scale (SPS-6) to assess presenteeism and its association with organizational and health risk factors in a multivariate manner. Computer Vision Syndrome (CVS) at one of associated factor, was assessed using Indonesian version of CVS Questionnaire (CVSQ). Analysis of this study used SPSS version 26. Results: Of the 201 research subjects, 44.28% of presenteeism was found. but complaints of computer vision syndrome (Positive CVSQ score) were found in almost all of the study subjects (84.5%). Risk factors for employment status and position have a strong relationship with presenteeism (p <0.001). Temporary worker status has a 7.08x risk (aOR=7.08 95% CI = 3.1-15.8) of experiencing presenteeism. Whereas for workers with a presenteeism risk position of 3.45x (aOR=3.45 95% CI = 1.3-8.5). Conclusion: Most government workers who use VDT continue to work even though they have health problems in the form of complaints of computer vision syndrome. Non permanent status (aOR=7.08 95% CI = 3.1-15.8) and low position (aOR=3.45 95% CI = 1.3-8.5) are determinant factors for presenteeism.
The Relationship Between Workplace Bullying and Job Stress in Female Blue Collar Workers in Indonesia
Authors: Anitasari Kusumawati  , Endang Parahyanti  , Aria Kekalih  , Herqutanto  , Dewi Sumaryani Soemarko
Published: December 2024

Introduction: Among the many risk factors for stress in the workplace, bullying is a factor that is rarely discussed. As many as 19% of people in America experience bullying at work, followed by other European countries. Bullying is a strong link to worker stress, especially in blue-collar workers. Gender differences, especially in women, also have an important prevalence in workplace bullying. In Indonesia itself, there is no data regarding bullying in the workplace, especially among women and blue-collar workers. Objective: This study aims to find the relationship between bullying and stress in the workplace among female blue-collar workers. Method: This research is a cross-sectional analytical study using a negative act questionnaire-revised (NAQ-R) questionnaire on work stress in female blue collar workers in garment factories, in Bekasi city, Indonesia. Job stress assessment uses the Perceived Stress Scale-10 (PSS-10) questionnaire. Other variables assessed are age, salary, marital status, and subjective questions related to workload and work communication. Results: A total of 379 female blue collar workers in garment factories, in the city of Bekasi, Indonesia took part in this research. Workplace bullying is associated with job stress in female blue-collar workers. Workers who are often bullied tend to have medium-high levels of work stress. Bullying is the type of bullying with the highest scale. Conclusion: Workplace bullying is the factor that has the most influence on work stress in female blue-collar workers. Then, high workloads, poor communication, and lower salaries are related to bullying and stress in the workplace.
Informed Consent in Mental Health Research at Workplace
Authors: Beby Etika Sari Yudiarti  , Basrowi Ray Wagiu
Published: December 2024

Background: Ethical considerations and informed consent are crucial in mental health research within workplace settings. The disclosure of mental health issues, the impact of workplace factors, and the experience of stigma all play significant roles in the ethical management of mental health data and consent processes. Objective: This review aims to describe ethical issues and challenges related to informed consent in workplace mental health research.Methods: We have reviewed several publications and journals from the past 5 years by conducting data searches on Google Scholar in May 2024. It is related to ethical issues concerning informed consent in mental health research in the workplace. We utilized keywords such as mental health research, ethical issues, informed consent, and workplace during the search.Results: The literature review discusses the importance of obtaining informed consent in mental health research in the workplace. It highlights ethical dilemmas faced by employees in disclosing mental health issues, emphasizes the need for cultural sensitivity, and stresses the ethical responsibility of employers to provide mental health support. The review also addresses the significance of ethical issues in designing and assessing mental health interventions and emphasizes the ethical obligation to improve the quality of life for individuals with severe mental illnesses and coexisting somatic conditions in community mental health services.Conclusion: Obtaining informed consent for mental health research in the workplace presents intricate ethical challenges. These include the need to ensure voluntary participation, maintain confidentiality, promote understanding of the research, and navigate workplace dynamics. Researchers are tasked with developing consent procedures that honor participants’ autonomy while also addressing their unique needs and concerns.
Analysis of The Relationship Between Manual Handling and Individual Factors with De Quervain Syndrome In Workers of Heavy Equipment Manufacturing Company PT. K
Authors: Finna Fitriana  , Soemarko Dewi Sumaryani , Adi Nuri Purwito , - Herqutanto , Prawiroharjo Pukovisa
Published: December 2024

Introduction: According to the European Occupational Disease Statistics in 2016, as much as 38.1% of Occupational Diseases are Musculoskeletal Disorders. Research in 2013 on the electrical assembly industry in Thailand showed that the most common cause of upper extremity MDS is De Quervain syndrome (DQS) with a prevalence of 13.03%. Previous studies showed that occupational factors are very important as risk factors for DQS, in addition to individual factors. Caused by excessive use of the muscles around the fingers to the wrist, sustained repetitive movements, forceful manual exertion and prolonged static position. In manufacturing industry, the production process need to use tools, machines, and still requires workers for manual work activities and work processes that cannot be replaced by machines. Because manual handling is one of the occupational risk factors for DQS, it is necessary to study DQS in manufacturing industry. This study aims to determine the prevalence of DQS, identify, and analyze the relationship between manual handling and individual factors related to DQS.Method: This research method is a cross sectional using secondary data of PT K employees’ Medical Check-Up (MCU) in 2021. The samples used was all employee’s MCU data with total of 1244 samples. Independent variables include manual handling work factors and individual factors, include age, gender, and years of service. The dependent variable is the De Quervain Syndrome. The DQS was diagnosed with Finkelstein test.Results: A total of 1244 respondents were obtained, with the DQS prevalence 9%. In the analysis of the relationship between manual handling work factor and individual factors (age, sex, and years of service) showed that no significant relationship with suspected DQS in PT K workers. Whereas the multivariate analysis showed that there were no factors that most dominantly influenced DQS, with p>0.05. Conclusion: There is no significant relationship between manual handling work factor and individual factors on suspected DQS.
Truth or Trend? The Complex Reality of Workplace Mental Health Research Amidst Diagnostic Ambiguity and Misconduct Risks
Authors: Prakoso Pranata Priyo , Basrowi Ray Wagiu
Published: December 2024

Background: Awareness of mental health grew during the COVID-19 pandemic, driven further by globalization, social media access, and the younger generation increasingly entering the workforce.1 These factors contributed to future increasing number of research on this topic. Due to the sensitive nature of mental health and other factors like the involvement of workplace stakeholders, publishing pressure, and incentives, workplace mental health research is susceptible to biases or misconduct. Objective: This review aims to describe potential mechanism of misconduct in workplace mental health research and how important reader’s role to interpret such studies Methods: A narrative review is conducted to highlight studies on scientific misconduct in mental health research in workplace using PubMed, Google Scholar, and Retraction Watch. Six studies in psychiatric, mental health, and general scientific misconduct are used since scarcity on explicitly conducted study on the topic. Results: Key findings include the possibility of positive reporting bias, subjectivity in mental health assessments raise questions about unethical research procedures, sample representation and research integrity, the use of cross-sectional study designs might distort causal links, and publication pressures may lead to data modification or fabrication. To address these concerns, readers must be involved in critically examining and questioning research integrity.Conclusion: These findings highlight the importance of transparency, the risks of publication bias, and the pervasive influence of publishability pressures. Notably, diagnostic uncertainty, the frequency of subjective assessments, and cross-sectional study methods all complicate the interpretation of findings in this area.
Occupational Anxiety Burnout during The COVID-19 Pandemic, A Review
Authors: Situmorang Yosef Parulian
Published: December 2024

Introduction: Violations of providing excessive working hours to health workers occurred during the COVID-19 pandemic. Doctors and nurses often have to work longer hours than they should during the pandemic with little compensation. The large number of patients during the pandemic overwhelmed health workers and many of them fell ill or died. However, this is not counted as an occupational disease.Methods: A literature review was conducted to explore instances of scientific misconduct in occupational health studies related to Occupational Anxiety Burnout in health worker during pandemic covid-19. The sources were taken from Google Scholar and Scopus. From the entire search, 5 relevant studies were reviewed.Results: Occupational anxiety burnout could result from concerns about the risk of infection and lack of confidence in the safety measures adopted. Conclusions: Although there are no reports of complaints of burnout as an occupational disease among health workers in Indonesia during COVID-19 pandemic, it is more important to reorganize the work, so as to reduce the effort made by each individual worker.
Uncovering Scientific Misconduct: The Impact of Intellectual Dishonesty on Occupational Health Studies of Leukemia and Benzene Exposure at The Workplace
Authors: Dewi Monica Cynthia
Published: December 2024

Introductions: There are several unscrupulous companies using benzene in the industry that have taken various actions to manipulate the actual health impacts that can occur due to exposure to benzene, resulting in the dissemination of misleading information to the public. This review aims to compile and analyze scientific misconduct, exploring how this action has impacted public health policies and worker safety regulations over the years and their efforts throughout the years to prevent the right action.Methods : A literature review was conducted to explore instances of scientific misconduct in occupational health studies related to leukemia due to benzene exposure in October 2024. The sources were taken from Google Scholar and PubMed. From the entire search, 2 relevant studies and 1 report were reviewed.Results: Globally, companies using benzene which had manipulated data have contributed to significant delays in implementing regulations regarding benzene exposure. Many scientific errors related to benzene exposure have been identified, especially in the United States. This includes manipulating data from the 1950s to 1970s, specifically regarding the health impacts of benzene exposure and its relationship to the incidence of leukemia. Scientific misconduct causes significant delays in the implementation of necessary regulations.Conclusions: The industry that uses benzene has intentionally manipulated scientific data to shape corporate and public perceptions, causing prolonged production and use of benzene. This has involved the use of research and manipulation of research data to obscure the true results that benzene causes leukemia.
Scientific Misconduct in Biomonitoring Measurement of Workers Exposed to Chemical Hazard and Impact in Workplace Policy
Authors: Darmawan Edwin
Published: December 2024

Background: Scientific integrity is a cornerstone for ensuring reliable outcomes in toxicology and environmental health, particularly in biomonitoring practices used to assess chemical exposure among workers. Despite advancements in analytical methods, inconsistencies in data collection and interpretation can lead to flawed conclusions, impacting health assessments and regulatory policies. Ethical challenges, such as data manipulation and selective reporting, undermine public trust and jeopardize worker safety.Methods: This study conducted by literature review in October 2024 using Google Scholar and PubMed search engine to identify ethical issues and challenges in biomonitoring related to occupational health and regulatory policies. Relevant literature was analysed to understand the ethical considerations in biomonitoring practices and their implications on workplace policy.Results: Inconsistencies in scientific integrity significantly affect biomonitoring, resulting in misinterpretations and weak safety policies. The absence of standardized biomarkers and uniform sampling methodologies complicates exposure assessment. Inaccurate data can lead to misguided policies, endangering worker safety and diminishing public trust in regulatory frameworks.Conclusions: The integrity of biomonitoring is crucial in shaping effective occupational health policies. Reforms are needed to address ethical challenges in biomonitoring through clear standards and enhanced transparency. By ensuring accurate and ethical data, occupational health policies can better protect workers from chemical hazards.
O maravilhoso fantástico, na obra da literatura infantil Alice no País das Maravilhas, de Lewis Carroll
Authors: Galhart Anna Carolina , Silva Crislaine Santana
Published: December 2024

Este estudo compõe o projeto de TCC – Trabalho de Conclusão de Curso, do curso Licenciatura em Pedagogia, da UNISE, tendo como objetivos, analisar o conceito maravilhoso fantástico, na obra da literatura infantil Alice no País das Maravilhas, de Lewis Carroll, através do estudo de literatura específica; levantar pesquisas bibliográficas acerca do maravilhoso fantástico na literatura infantil; contextualizar a gênese da literatura infantil, como um dispositivo para a compreensão do conceito maravilhoso fantástico; e identificar o conceito maravilhoso fantástico na obra da literatura infantil Alice no País das Maravilhas, por intermédio de literatura específica, optando-se como metodologia de pesquisa, a revisão de literatura (GIL) pautada, em obras, artigos, teses e dissertações, tendo como autores de referência Abramovich, Candido, Cavalcanti, Coelho, Costa, Eco e Perrotti. A ideia da pesquisa surgiu durante as aulas da disciplina” Literatura infanto juvenil”, pela qual surgiu a minha inspiração por conta da visão de como é a literatura para a criança, experiência relevante, desde os primeiros anos de vida. Pretende-se responder à questão norteadora “Como ocorre o maravilhoso fantástico na obra Alice no País das Maravilhas?”, compreendendo-se a gênese da literatura, o maravilhoso fantástico presente na obra em questão. Considerou-se que a obra se tornou atemporal, já que seu enredo é construído a partir de um cenário surreal e que possibilita o devaneio e a imaginação, da criança como ser peculiar, dotado de necessidades e interesses, rompendo com o modelo com o intuito pedagógico de seu tempo.
Medical images transmission over MC-MC-CDMA based MRC detection
Authors: Zouggaret Abdelhak , Besseghier Mokhtar , Kobibi Youcef Islam Djilani , Azzeddine Hocine Abdelhak , Ghouali Samir
Published: December 2024

The increasing demand for high data rate multimedia transmission in wireless networks necessitates robust and spectrally efficient technologies. Multi-code multi-carrier code division multiple access (MC-MC-CDMA) presents a promising solution by combining the advantages of multi-code CDMA and multi-carrier CDMA techniques. This paper comprehensively investigates the MC-MC-CDMA system for medical image transmission applications. A detailed system model is developed, including the transmitter, channel, and maximum ratio combining (MRC) receiver. Analytical expressions for the bit error rate (BER) performance are derived, and comparative studies demonstrate the superior BER performance of MC-MC-CDMA over multi-carrier CDMA and multi-code CDMA systems under varying system parameters. The highlight of this work is the evaluation of the MC-MC-CDMA system for transmitting medical images using MRC detection. Extensive simulations are conducted to analyze the peak signal-to-noise ratio (PSNR) as a measure of received image quality under different signal-to-noise ratio (SNR) conditions. The results reveal that the proposed MC-MC-CDMA system with MRC detection achieves significantly improved PSNR performance compared to equal gain combining (EGC) receivers, enabling reliable and high-quality medical image transmission. The findings underscore the potential of the MC-MC-CDMA system for robust and efficient multimedia data delivery in future wireless healthcare and telemedicine applications.
Comparative study of kurtosis and L-kurtosis for bearing fault classification in induction motors
Authors: Leila Merabet , Leila Boucerredj , Meriem Behim , Abderrahmane Khechekhouch
Published: December 2024

This study investigates the effectiveness of L-kurtosis as a robust alternative to traditional kurtosis for identifying and categorizing rolling bearing faults in vibration signals. By comparing L-kurtosis-energy and kurtosis-energy features derived from wavelet packet decomposition (WPD) coefficients; this research evaluates their performance using a multi-layer perceptron neural network (MLP-NN). Experimental data encompassing various rotating speeds, fault types, and severities were utilized to train and test the MLP-NN on both healthy and defective bearing conditions. The results demonstrate that while kurtosis-energy achieved 95.63% accuracy in defect classification, replacing kurtosis with L-kurtosis significantly enhanced accuracy to 99.92%. This improvement underscores the resilience of L-kurtosis to outliers and its ability to handle non-normally distributed vibration signals effectively. The findings affirm the potential of L-kurtosis-energy features to improve fault detection methodologies, making them more reliable for industrial applications. This study highlights the importance of robust diagnostic tools for advancing predictive maintenance strategies and ensuring operational reliability.