bluuebunny/crossref_metadata_2025 huggingface dataset:
Plataforma digital para ventas de productos de belleza
Authors: Vaca Bustos Luz Margarita , Sánchez Parrales Ligia Vanessa
Published: March 2024

Es pertinente destacar el impacto positivo que tienen las plataformas digitales en la venta de productos de belleza; la digitalización ha revolucionado este sector y seguirá haciéndolo en el futuro. La investigación busca analizar cómo las redes sociales han influido en el comportamiento de compra y consumo de los productos de belleza entre 2020 y 2023, un período marcado por la pandemia y el auge del comercio electrónico. Es un estudio mixto, observacional, no experimental, retrospectivo de corte longitudinal, que incluye el análisis de un cuestionario utilizando un formulario de Google forms, que se elaboró con el objetivo de valorar la adaptación a la nueva modalidad las ventas de estos productos, además de una entrevista realizada a coordinadores de las diferentes empresas distribuidores de productos de belleza. El cuestionario fue respondido por 77 personas, y entre las conclusiones, se visualizó que el impacto económico en este grupo de personas fue positivo en su mayoría, y la red social que tuvo mayor adaptación fue WhatsApp. La entrevista a la coordinación de ventas de la distribuidora de productos de belleza YANBAL, concluyó que al inicio de la pandemia hubo un impacto negativo, pero se logró estabilizar el mercado, y apuestan a redes de distribución propias para sus clientes habituales.
The Effect of Polyphenols on Cellular and Isolated Proteasomes
Authors: Okei Nyerovwo Charity
Published: March 2024

This study investigated the impact of phenyl-γ-valerolactones (PVLs), key metabolites of flavan-3-ols, on isolated and cellular proteasomes, employing both APPwt and APPmut cellular models of AD. The results demonstrate that PVLs have an inhibitory effect on proteasomes, with the mutated amyloid precursor protein gene (APPmut) cells being more susceptible to this treatment. The interaction between polyphenols and proteasomes presents a promising avenue for understanding cellular health dynamics. This study aimed to investigate the effect of polyphenols on both cellular and isolated proteasomes. The primary objective was to discern the impact of polyphenol exposure on proteasome activity and its potential implications for cellular functions. In vitro studies were conducted using a range of polyphenolic compounds, including flavonoids and phenolic acids. Cellular models were employed to assess the influence of polyphenols on cellular proteasome activity, while isolated proteasomes were subjected to polyphenol treatments to discern direct interactions. The findings revealed significant modulatory effects of polyphenols on both cellular and isolated proteasomes and C2 had strong inhibitory effects on constitutive proteasome activity, with IC50 values ranging from 0.01619 μM to 0.08738 μM. Additional compounds, PGPH and BrAAP, also had inhibitory effects on both proteasome subtypes. Flavonoids demonstrated a dose-dependent enhancement of proteasome activity in cellular models, while phenolic acids exhibited varying effects. Isolated proteasomes responded differently to specific polyphenols, suggesting compound-specific interactions. This study provides novel insights into the intricate relationship between polyphenols and proteasomes, highlighting their potential impact on cellular health. Understanding these interactions could pave the way for targeted interventions in diseases associated with proteasome dysfunction, offering new perspectives on the potential therapeutic roles of polyphenols.
Epidemiology of the Nutritional Status of School Aged Children (2-10 years) Affected by Malaria in Bamenda
Authors: Gilles Mache Andre , Nayah Munteh Melvis , Thierry Noumo Ngangmou , Aba Ejoh Richad , Mbofung Carl Moses F.
Published: March 2024

The objective of this study was therefore to assess the nutritional status of school aged children affected by malaria in Bamenda. This was conducted using a population of 397 for children whose parents consented. The data collected was analysed using SPSS version 23 and findings revealed that majority (52.4%) were females, 26.4% aged between 8-9years, 40.8% had occupations not specified, 64% were Christians, 70.8% were of the grass field, 65.2% earned less than 50.000frs per month and 49.9% had attained secondary education. For the BMI classification, majority (19.1%) and (11.5) for girls and boys respectively, were classified as moderately malnourished. Clinical data revealed that majority (81.1%) had pallor nails, 58.9% had scaly skin, 50.6% had week extremities, 40.8% had pale eyes, 40.1% had pale and dry eyes, 51.4% had temperature >37.5 while a few (24.7%) had brittle hair and mouth sore (29.7%). Majority (70.5%) consumed cereals, 12.6% ate legumes, 5.5% ate meat/fish/eggs, 4.5% ate milk/dairy, 3.8% ate vegetables and 3% ate fruits. Majority (60.7%) did not sleep under mosquito net, 58.4% accepted there is stagnant water and bushes around their house, 65.7% had monthly incomes <50.000frs, 59.2% did not eat green leafy vegetables, bananas, apples, meat, beans, chicken, 75.8% did not eat okro, meat, poultry, guavas, mushroom, pumk in seeds, pork, beans, yoghurt. The study concluded that moderate malnutrition and little consumption of vegetables, legumes, fruits, meat/fish/egg, milk/dairy products were nutritional problems on the nutritional status of school aged children affected by malaria in Bamenda.
THE NUMBER OF VOWELS IN THE UZBEK AND TURKMAN DIALECTS OF THE KHOREZM DIALECT ZONE
Authors: ALİMARDANOV Elyor
Published: March 2024

People who speak the Uzbek dialects of Oghuz and Kipchak, as well as Kazakh, Karakalpak, and Turkmen, live in the Khorezm dialectal zone, which is a component of the Turkic linguistic region and of the Uzbek language massif. The Oghuz group of Turkic languages, which historically include Uzbek and Turkmen, has both similarities and differences. Phonetics, particularly the vowel system, shows these similarities and contrasts. The Old Turkic language's phonological structure is known to have 8 vowel phonemes. Due to historical growth, impact from related and unrelated languages (metization and hybridization), and different vocalisms, these languages have different levels of retention of shared elements. Research has demonstrated the presence of Tajik components in these dialects as well as Uzbek elements in the Tajik language as a result of the close and ongoing contact between urban and city-type dialects of the Uzbek language and the Tajik language. The Oghuz dialects of Uzbek and Turkmen, who traditionally inhabited in the same region, have distinctive qualities that set them apart from other Uzbek and Turkmen language dialects and make them exclusive to this region. The back row, semi-labial, low-wide vowel ā ,for instance, started to be actively utilized in the Uzbek dialects of the dialectal zone under the influence of the Uzbek literary language ,like ālíj, āmmavíj. In the zone's Turkmen languages, this vowel ,therefore ,started to occur irregular. The article offers details on the typical indications of vowel sounds in Uzbek and Turkmen, two languages spoken in the region, according to the sign of quality.
ʿABDURAḤMĀN ÖZKENDÎ’NİN “ḲIṢṢA-İ DĀSTĀN-I ÇİNGİZ ḪAN ~ ḤAŻRET-İ Mİ̄R TĖMÜR DĀSTĀNINIŊ BEYĀNI” KİTABINDA BİRİNCİ KİŞİ ÇOKLUK EMİR-İSTEK KİPİNİN BİÇİMLERİ
Authors: UTEBEKOV Senbek
Published: March 2024

Bu çalışmada, H. 1228 / M. 1813’te ʿAbduraḥmān Özkendî tarafından yazılan “Ḳıṣṣa-i Dāstān-ı Çingiz Ḫan ~ Ḥażret-i Mı̇̄r Tėmür Dāstānınıŋ Beyānı” adlı kitabında çeşitliğiyle dikkat çeken emir-istek kipleri ele alınmaktadır. Makalenin esasını oluşturan eser Çağatay Türkçesinin Klasik sonrası döneminin özelliklerini taşımaktadır. Bazı bilim adamlarınca “Çağataycanın Çöküş” dönemi olarak da bilinen devirde yazılan eser, yazım ve dil özellikleri açısından Çağatay Türkçesinin metinleriyle büyük oranda benzerlik göstermekle beraber Türkçenin çeşitli lehçelerin unsurlarını bir arada barındırmasıyla dikkat çekmektedir. Özellikle eserde birinci şahıs çokluk emir-istek kipini karşılayan {-(A)yIn}, {-(A)yIk}, {-(A)lI}, {-(A)lIK}, {-(A)lIñ}, {-(A)nUñ} biçimindeki 6 çeşit ek kullanılmıştır. Makalede Türkçenin çeşitli lehçelerine ait bu eklerin oluşum, gelişim süreçleri, eserdeki ve lehçelerdeki kullanımları ve yapı özellikleri ilgili dilbilimsel analiz yapılmaktadır. Bunun için betimlemeli, tanımlayıcı, artzamanlı ve eşzamanlı yöntemler kullanılmaktadır. Bu çeşitliliğin nedenleri üzerinde durulmaktadır. Bu minvalde konu üzerindeki bilim insanlarının bakışaçılarını dile getirerek bilimsel tahlil yapılmaktadır.
La conciliación extrajudicial: propuesta normativa en el derecho de alimentos como conflicto no exteriorizado bajo el principio del interés superior del niño
Authors: Ramírez Paniura María Luisa
Published: March 2024

El trabajo tuvo como objetivo de proponer normativa en el derecho de alimentos dentro de un lineamiento conceptual de no conflictuidad bajo el principio del interés superior del niño en procedimientos de conciliación extrajudicial; que utilizó la metodología de la revisión sistemática de fuentes de diversos autores que tratan sobre el tema, la población fue de 66 y la muestra de 55. La conclusión a que se llegó fue que implementar una ley acerca de conciliación extrajudicial es más que una propuesta un reto para mejorar que cuando se aplique el problema no se exteriorice en el proceso que se lleve por alimentos, ya que debe primar los derechos fundamentales como a la vida, dignidad y alimentación.
El principio constitucional de buena administración en ascensos a generales de la policía peruana
Authors: Mendoza Limaymanta Luis Junior
Published: March 2024

La justificación del presente artículo se centra en la necesidad de advertir procedimientos discrecionales en los ascensos a oficiales generales de la policía peruana con la finalidad de evitar se continúe transgrediendo el derecho a la igualdad, que permita a los oficiales postulantes participar con las mismas oportunidades. En razón de ello, el objetivo consiste en determinar cómo la aplicación del principio constitucional de buena administración incide en la delimitación de la discrecionalidad en los ascensos a oficiales generales de la Policía Nacional del Perú. Se empleó diseño original con un enfoque cualitativo de tipo básico con método inductivo y nivel descriptivo, obteniendo como resultado que la propuesta de modificación de la Ley Nº 31873, a partir de la aplicación de los principios de buena administración, en estricto de corrección y de transparencia permiten delimitar la discrecionalidad de la autoridad policial. Finalmente se concluye que el principio de buena administración de raigambre constitucional, permite establecer criterios objetivos en las evaluaciones realizadas por la corporación de generales y por la junta selectora en el proceso de ascenso a oficial general de la Policía Nacional del Perú.
Imaginarios sociales de un texto escolar garífuna
Authors: Ordóñez Martínez Ada Lizeth , Randazzo Eisemann Francesca , Coto Méndez Ramón Fernando
Published: March 2024

Dentro de la construcción de la historiografía educativa centroamericana, las lenguas y culturas locales tienen una gran relevancia. Los textos escolares pueden ser un engranaje de la hegemonía cultural, pero también un lugar de emancipación. En este trabajo se explora la construcción de imaginarios sociales en un texto escolar específico construido primordialmente con cantos garífunas: Tiyanu Nuguchu Garinagu, I y II ciclo de Lengua Materna Garífuna (Secretaría de Educación Pública de Honduras, 2019). Desde un enfoque decolonial, se mostrará cómo si bien destacan los procesos hegemónicos, también se encuentran presentes los elementos contrahegemónicos. El enfoque irá en concordancia a un estudio de la colonialidad del poder como esquema de pensamiento y marco de acción que legitima las diferencias entre sociedades, sujetos y conocimientos, y que por lo tanto nos acerca a los imaginarios sociales en que se basan. Se explorará si el texto es o dista de ser una herramienta para perpetuar un sistema de creencias propios de la comunidad garífuna.
Los imaginarios y representaciones sociales desde una perspectiva multidisciplinaria
Authors: Angulo Rincón Lizandro
Published: March 2024

El dossier de la Revista Calarma, volumen 3, número 4, dedicado a la teoría de los imaginarios y las representaciones sociales, publica artículos de académicos de universidades de Colombia y del exterior.
Tillgänglig dygnet runt
Authors: Sancho-Domingo Clara , Norell Annika , Garmy Pernilla
Published: March 2024

Mer än hälften av gymnasieungdomarna använde mobilen på natten ibland, och 37 % rapporterade att de ägnade sig åt mobilen varje natt. Användning av mobilen på natten var kopplat till att känna sig mer ledsen, ha högre grad av social jetlag och sova kortare under skolveckan.

Artikeln är baserad på en publicerad studie: Sancho-Domingo C, Norell A., Garmy P. (2024) Nighttime texting on social media, sleep parameters, and adolescent sadness: A Mediation Analysis. Behavioral Sleep Medicine. In press.
The Concept of Alienation and Alienation in Organizations
Authors: Ghaleb Belal Dahiam Saif
Published: March 2024

Although the concept of alienation has been studied in the literature for years, it is a topic that has not lost its currency. This article delves into the enduring significance of the concept of alienation, examining its historical development, causes, and consequences within the context of organizational settings. Alienation, characterized by an individual's loss of faith in their environment and self, manifests as a disorder leading to profound loneliness and hopelessness. The study particularly focuses on workplace alienation, highlighting the inherent conflict between job demands and an employee's intrinsic nature. Organizational alienation is explored as a nuanced reflection of an individual's emotions arising from dissatisfaction within the employment context.

The research conducts a thorough analysis of individual, social, and sociological consequences, unraveling the far-reaching impact of alienation on both personal and organizational levels. In response to the challenges posed by alienation in organizations, strategic interventions are proposed to mitigate its pervasive effects and cultivate a positive and cohesive organizational environment. This comprehensive exploration amalgamates insights from existing literature, providing a professional and detailed examination of the complex phenomenon of alienation. in this article, the influence of culture (Cultural Norms and Values, Communication Style, Inclusiveness and Diversity, Leadership Style, Organizational Structure, Workplace Rituals and Traditions, and Employee Recognition and Pay Systems) on organizational alienation and the importance of culture in this context are emphasized. The article contributes valuable information to deepen the understanding of alienation's implications for individuals and organizations, offering insights for developing strategies to address and prevent alienation in organizational contexts.
استخلاص زيت الاسماك ومخلفاتها بتقنيات حديثة ودراسة صفاته النوعية: دراسة مرجعية
Authors: الحلفي أسعد رحمان سعيد , الشطي صباح مالك حبيب , المطوري أثير عبد الأمير عبد الجبار
Published: March 2024

في هذه المراجعة تمت مراجعة استخدام الطرق الحديثة في استخلاص زيوت الأسماك ومخلفاتها. يعد استخلاص زيوت مخلفات الأسماك بالأشعة تحت الحمراء والتسخين الأومي والاستخلاص بالطاقة الشمسية من الطرق الحديثة جدا وتتميز باستهلاكها القليل للطاقة وصديقة للبيئة وكفاءتها العالية. تستخلص زيوت الأسماك أو مخلفاتها بالطرائق التقليدية مثل الضغط الهيدروليكي والاستخلاص بالحرارة والاستخلاص بالمذيبات، وقد وجد أن لهذه الطرائق مساوئ رئيسية تؤثر على نوعية المنتج، لذلك وجدت طرائق صديقة للبيئة مثل الاستخلاص بالموائع فوق الحرجة والتحلل الإنزيمي والاستخلاص بالموجات فوق الصوتية والاستخلاص بالموجات الدقيقة، إلا أنها مكلفة اقتصاديا. إن ما يعادل 25% من الإنتاج الكلي للأسماك يتم تجاهله بوصفه ناتجا عرضيا أو مخلفات، وأن هذه المخلفات تسبب تلوثاً للبيئة. في حين يمكن أن تكون هذه المخلفات مصدراً للإنزيمات والدهون. حيث إن محتوى الزيت في مخلفات الأسماك يتراوح ما بين (1.4–40.1) % ويبلغ استهلاك العالم من زيت الأسماك ما يقارب 2% من الدهون والزيوت، تستعمل زيوت الأسماك بصورة رئيسة كغذاء وبشكل مباشر في الصناعات الدوائية والزراعية وكمضافات غذائية أو مكملات. فيتم إنتاج حوالي 25-30 مليون طن من الأسماك حول العالم و10 مليون طن تنتج منها زيوت الأسماك وتستخدم لأغراض مختلفة. تستخدم منها 5% فقط لاستخلاص الأحماض الدهنية (الأوميجا 3)، والمتبقي يستعمل في صناعة الأعلاف. ومن أبرز فوائد الزيوت البحرية هي خفض ضغط الدم وخفض الجليسيريدات الثلاثية وإبطاء حدوث مرض تصلب الشرايين وتقليل حدوث اضطرابات وأمراض القلب والموت المفاجئ وحدوث الجلطات وتقليل أمراض ما بعد الولادة والاكتئاب وتحسين الذاكرة وتحسين الرؤيا وتقليل مخاطر الإصابة بالزهايمر والخرف؛ فضلا عن تقليل الإصابة بالتهاب المفاصل وتحسين النظام المناعي، كما تم التطرق إلى إمكانية الاستفادة من الأسماك ومخلفاتها في الحصول على الزيوت وتنقيتها واستعمالها للاستهلاك البشري باعتبارها أحد مصادر الفيتامينات الذائبة بالدهون.
Effect of Workers’ Weight on Work Efficiency
Authors: Shokshk Ali , Shokshok Mostafa
Published: March 2024

The primary objective of the human factor is to optimize performance and ensure safety through physical work while mitigating the risk of musculoskeletal complaints and reducing energy expenditure. Lately, concerns have been raised that body capacities may not only contribute to an increased risk of musculoskeletal disorders but also to increased energy which leads to a decrease in work efficiency. Therefore, this study aimed to explore the impact of body weight on work efficiency, specifically in terms of activity energy expenditure (AEE). AEE amounts were conducted using the Actiheart device while subjects performed 12 coordinated trunks, shoulder, and leg postures during a drilling task. Statistical analyses, including independent samples t-test and mean differences, were employed to examine the effects of subject weight on AEE. The findings revealed a negative correlation between AEE and subject weight (free fat), with an R-squared value of 0.62. This indicates that as subject weight increases, AEE decreases. Interestingly, individuals with higher body weight (free fat) expended less AEE, suggesting a potentially more efficient use of energy during the task.
Stages of Sexual Maturation in Scomber japonicus (Houttuyn, 1782) on The Libyan Western Coast: A Histological Study
Authors: Essa Alkhamesa M. S. , Berfad Mohamed A. F. , Buzaid Esam M. K.
Published: March 2024

About 142 fish specimens of Scomber japonicus (Houttuyn, 1782) were collected between the coast of Tripoli (east) and Zuwara (west), from May 2018 to April 2019, to study the stages of oogenetic and spermatogenetic development, by analyzing their histological sections. The results showed that the developmental status of these gonads is Asynchronous development type; It was found that both the ovaries and testes mature gradually so that these fish can lay eggs and sperm in the form of batches during the breeding season (June - October).
Child Crime As Perpetrators Of Immoral Crimes
Authors: Kamarmir Zulfikar , Dame Panjaitan Junifer
Published: March 2024

This research delves into the criminal responsibility of children engaged in moral crimes, specifically focusing on decency crimes like rape within the framework of Indonesia's legal system, as outlined in "Law Number 11 of 2012 concerning the Juvenile Criminal Justice System." Employing a normative juridical approach, the study analyzes legal statutes and cases related to such crimes, revealing a discrepancy between existing laws and their implementation. Instances of lenient sentencing, such as a six-month term for a severe crime, underscore the need for a closer examination of the diversion approach to reduce decency crimes by children. The research explores the concept of effective punishment within the unique context of juvenile offenders, advocating for the Juvenile Criminal Justice System's role in social rehabilitation through institutions like the Special Child Development Institute. Despite legislative efforts, inconsistencies persist, highlighting the necessity for a more stringent application of legal rules and a commitment to children's rights during the criminal justice process. Ultimately, the study emphasizes the importance of aligning punishment with juvenile characteristics, urging a shift towards comprehensive measures that promote personal growth and responsibility. It underscores the significance of upholding children's rights while addressing societal concerns related to reducing moral crimes committed by children through rigorous legal implementation.
Analysis of Antimicrobial Activity of Sapindus trifoliatus L.
Authors: Adsul Adsul Akshay Ambadas
Published: March 2024

Abstract:

 

Sapindus trifoliatus L. is an extremely valuable medicinal plant distributed in tropical and subtropical regions of Asia. Plant extracts appear to be one of the better alternatives as they are known to have a minimal environmental impact and danger to consume in contrast to synthetic pesticides. The seed extracts of Sapindus trifoliatus L. exhibited activity against Bacillus subtilis, Bacillus cereus, Staphylococcus aureus, and Pseudomonas aeruginosa. The antimicrobial activity of each plant extract was tested against bacterial and fungal organisms

I.e. Bacillus subtilis, Bacillus cereus, Staphylococcus aureus, Pseudomonas aeruginosa, and

E.coli. Aspergillus niger, Aspergillus flavous and Fusarium spp.

The antimicrobial activity was done for Chloroform, Ethyl Alcohol, Petroleum Ether, Acetone and Aqueous extracts. The study revealed that the ethanolic extract of the pericarp of Sapindus trifoliatus L. showed positive prominent antibacterial activity against E.coli and Staphylococcus aureus. The ethanol extract showed antifungal activity against Aspergillus fumigates and Aspergillus niger at 100% plant extract. The inhibitory activity of the various seed extracts like Chloroform, Acetone, Petroleum ether, Ethyl alcohol and aqueous were observed.
Latest Advances in Inflammatory Skin Disease
Authors: Limbana Therese Anne , Ansah Grace , Sams Clarence
Published: March 2024

Inflammatory skin disorders are chronic diseases that present with redness, itching, and plaques and occur due to the interaction between genetic and environmental factors. The immune basis of the disease involves the action of proinflammatory cytokines and overexpression of CD4+ and CD8+ T-cells.

 

Objective

To discuss the developments in chronic inflammatory disease pathogenesis and treatments using single-cell RNA sequencing and spatial transcriptomics.

 

Approach

 

Single-cell RNA analysis and spatial transcriptomics allow one to study a cell individually and identify the cell-to-cell differences and the mutations that can be found within individual cells in a pool. It aids in improved understanding of disease pathogenesis and helps identify the distinct mutations that arise in every disease which can be targeted for therapy. However, this technology is quite new and requires improvements on cost reduction and standardization of methods. Nevertheless, this approach has opened new avenues to studying disease pathogenesis and creating drugs targeting the active inflammatory pathway.

 

Conclusion

This review focuses on chronic inflammatory skin conditions like psoriasis, atopic dermatitis, acne, lichen planus, and alopecia.

This review provides insight into their pathogenesis and targeted therapy using the latest advances in the field of single-cell RNA sequencing and transcriptomics
GASB 68 AND ITS IMPACT ON THE COST OF STATES’ DEBT
Authors: Sun Fang , Zhang Ying Hong
Published: March 2024

Government Accounting Standards Board (GASB) Statement number 68 (GASB 68) significantly changes how states and local government organizations report the financial position of their defined-benefit pension plans. In this paper, we investigate the effects of GASB 68 on the cost of debt. Using bond yield-spread as a proxy for cost of debt, we find that the cost of debt increased after GASB 68, and the increase is more pronounced for states with larger pension deficits. Our findings suggest that bond investors consider recognized and disclosed pension information differently in their pricing decisions. Our results have important implications for analysts and accounting standard setters.
A RESEARCH NOTE ON TEXTUAL DISCLOSURES ABOUT BLOCKCHAIN TECHNOLOGY IN 10-KS
Authors: Foster Benjamin P. , Xin Hua Christine
Published: March 2024

Fiscal year-end 2018 and 2019 10-Ks filed with the SEC provide evidence of increasing use of blockchain technology by companies, but do not indicate an immediate disruptive revolution. In recent years, several large companies that were identified as using blockchain technology in business publications and press releases did not mention their efforts in their 10-Ks. This omission may reveal that information about leading-edge technological applications is not being properly discussed and disclosed in 10-K filings.
THE CURRENT STATUS OF AUDITORS’ AND INVESTORS’ PERCEPTIONS OF THE AUDIT EXPECTATION GAP
Authors: Heltzer Wendy , McEnroe John E. , Mindak Mary
Published: March 2024

Throughout this study the term “expectation gap” refers to the difference between (1) what the public and financial statement users believe the responsibilities of auditors to be, and (2) what auditors believe their responsibilities are, as in McEnroe and Martens, 2001 (hereafter MM 2001). Approximately 20 years have elapsed since MM 2001 and much has happened in the area of audit failures (i.e. Enron, WorldCom) as well as perceived enhancements (i.e. Sarbanes-Oxley Act). We replicate MM 2001 in order to measure the impact of such events on the expectation gap through analyzing survey responses from auditors, investors, and CFOs. Our findings indicate that two expectation gaps identified by MM 2001 still exist; we believe they can be addressed and perhaps eradicated with educational measures. Our findings additionally indicate that four expectation gaps documented in MM 2001 have been eliminated over time, suggesting that auditors’ perceptions of their role, especially in the area of detecting fraud, has been enhanced.
WHO GIVES A TRUMP? EVIDENCE OF FRAMING EFFECTS IN TAX POLICY
Authors: McKnight Mark A. , Price Curtis R. , Dill Andrew T. , Bryan Timothy G. , Bueltel Brett L.
Published: March 2024

We use a framed survey to measure how associating the name “Trump” with the Tax Cuts and Jobs Act (TCJA) affects people’s satisfaction of said Act. Our research included 72 participant clients from a Volunteer Income Tax Assistants (VITA) program, who were asked to provide baseline data regarding political affiliation and attitudes prior to having tax returns completed. We find that using the name “Trump” with people who self-identify as Republican results in more satisfaction with the Act, whereas, for people with who do not self-identify as Republican, association with the name “Trump” does not precipitate stronger or weaker satisfaction with the Act.
BANK CONFERENCE CALLS: A TEXTUAL ANALYSIS APPROACH
Authors: Huang Ying (Julie)
Published: March 2024

While firms are increasingly providing conference calls to help investors better understand and contextualize financial information, banks’ public disclosures are more opaque than that of non-banks. This study examines the likelihood and information content of bank conference calls as well as related market outcomes. The empirical results document that a higher level of bank systemic risk is associated with a lower likelihood of the bank providing earnings conference calls. However, banks with a higher level of disclosure transparency are more likely to provide conference calls to investors. Furthermore, the empirical evidence suggests that managers demonstrate a consistent behavior in terms of disclosure contents during conference calls. Higher obfuscation is associated with higher bank systemic risk and lower disclosure transparency. When banks have a higher level of disclosure transparency, information components in conference calls are higher, suggesting that managers disclose more information during conference calls. Finally, consistent with theoretical predictions, obfuscation (information) components in bank conference call disclosures are associated with higher (lower) information asymmetry (measured by market illiquidity and analyst forecast errors). Banks are black boxes. Money goes in, and money goes out, but the risks taken in the process of intermediation are hard to observe from outside the bank. —Donald P. Morgan (2002)
SHARE REPURCHASES: ACCOUNTING AND POLICY IMPROVEMENTS
Authors: Shurley Bradley C. , Oxner Karen M.
Published: March 2024

This paper studies the prevalence and financial reporting of share repurchase programs with the goal of offering improvements to the accounting treatment and disclosures, as well as regulatory policies. Analysis of data for the Dow Jones Industrial Average companies from 2018 - 2020 confirms that share repurchases are as widely used as dividends, that debt often funds the buybacks, and that treasury stock represents an average of 43% of assets for the group. Reading the financial statements and notes reveals opportunities to improve completeness and timeliness of related disclosures. In addition to accounting issues surrounding share repurchases, the paper summarizes finance and regulatory concerns. It appears that improved accounting disclosures could address both the accounting and regulatory aspects. Many authors have studied share repurchase programs through a capital finance lens. This paper contributes to the literature by focusing instead on improvements to accounting and disclosures for share repurchases and treasury stock.
EXPORTACION DE AGUACATE HASS A JAPÓN, CASO DE ESTUDIO: URUAPAN MICHOACÁN, MÉXICO
Authors: De la Torre Mora Ma. De los Ángeles , Gallegos Padilla Judith , Pinedo Gaucin Jorge Arturo , Mireles Centeno Miguel Gerardo , Romero García Alejandra
Published: March 2024

Cifras de la FAO revelan que México liderea el mundo en exportaciones de aguacate. En cuanto a las ventas de aguacate, el principal comprador de México es Estados Unidos, con 2 mil 210 millones de dólares vendidos, seguido de Canadá con 199 millones de dólares y en tercer lugar Japón con 156 millones de dólares. El objetivo de este estudio fue analizar el comportamiento de la demanda de este tercer país importador e identificar la factibilidad de incrementar las exportaciones a ese mercado, específicamente por parte de los productores de la zona de Uruapan Michoacán ya que estos se caracterizan por el cultivo de este producto con la calidad de exportación requerida por los consumidores de ese país. El análisis fue hecho a través de un estudio longitudinal sobre el volumen y el valor de las importaciones realizadas por Japón en los últimos 20 años, esto fue complementado con el cálculo del pronóstico de la demanda por los siguientes 3 años. Los datos obtenidos muestran un incremento constante en la demanda desde el 2010 que era de 44,552 toneladas a 76,694 en el 2021 con un aumento del 58% contando México con una participación de 70,000 toneladas lo que equivale al 91% de la demanda de Japón, mientras que los pronósticos para el 2024, 2025 y 2026 arrojan demandas por encima de las 90 mil toneladas anuales. Esto ha evidenciado la oportunidad de una mayor participación a ese mercado de los productores de la región de Uruapan Michoacán, México.
Consumer Behavior Assolo’ Pada Acara Pernikahan Suku Kajang Dalam Pesektif Maslahah
Authors: Ista Akram , Muchlis Saiful , Wahab Abd.
Published: March 2024

The purpose of this research is to describe, explain about consumer behavior assolo’ the wedding event in Suku Kajang in perspective maslahah. This research is qualitative research, the type of research is field research and using an ethnographic approach method. The data collection methods used were observation and interviews. The research results show that consumer behavior assolo' the wedding event in the Kajang Tribe in perspective maslahah namely: 1) pregnant maslahah in the form of maintaining honor and self-respect/say',2) pregnant Maslahah in the form of taawwun values ​​and the embodiment of friendship, and 3) containsThe Value of Maslahah as a Means of Transaction, Distribution of Wealth and Welfare of Property Ownership.So starting from the description above, it can be understood that consumer behavior assolo' the wedding event in the Kajang Tribe in perspective maslahah directly maintain the objectives of Sharia'. Because considering the benefit dimension, besides that assolo' People hold wedding ceremonies to make it easier for them to live their lives, and to keep them away from the negative stigma of society's views.
The Role of Leadership in Policy Towards domestic decisions and its influencing the formulation of foreign policy
Authors: Jajanidze Besik
Published: March 2024

In the process of governance, beliefs and values of civic and religious leaders are utterly significant. In the light of principles of political realism, the politics are commanded by objective laws, the roots of those can be traced to human nature, political behavior of human only depends on human nature. Behavour of human, as a specific political individual, defines his political actions, being a political actor.

 The mission of the following article is to determine the impact of role and decisions of the specific leader on internal politics, as well as international relations context. The subject of research is to explain leader’s particular role in foreign affairs decision making and analysis of leaders’ traits affecting the formation of foreign policy, by theoretical approach of Neoclassical Realism and practical aspects.

During Researching specific facts of international relations by Neoclassical Realism theory, three levels of analysis are used, first level examining role of leader or leaders, second level explaining internal factors of foreign policy, third level determining systemic factors.

The aim of this research is, both conceptually and practically, on individual analysis level, to determine the impact of ideological views, values and personal decisions of state or spiritual leader, when dealing with deterioration of relations with strategic partners or crisis.

Individual, first level of analysis emphasizes on individual, governmental or non-governmental statesman, country leader, whose political values, political weight, behavior, belief, woes, personal decisions affect internal political environment during decision making process, ultimately defining foreign policy and impacts regional and global security context. Theoretical and practical interaction let us explain the degree of impact of individual psychological, ideological, cultural factors, how political actors perceive their and others’ capabilites and how those perceptions translate to foreign policy.

The research showed, that in today’s volatile international system, personal decisions of regional and global leaders bear significant role and this topic generally, is a vital challenge of security and economy sphere.
Presenting a Model for Managing Teachers' Professional Growth with a Meta-analyze Approach
Authors: Rezaei Jabar , Jafari Sepideh , Omidian Farank
Published: March 2024

Objective: The primary goal of this research was to present a model for managing teachers' professional growth using a meta-analyze approach. Method: This study was classified as applied research in terms of its objective and qualitative in terms of the nature of its data and analysis style, employing a meta-analyze method. The method of data collection in this research was based on documentary information. Research data were collected and analyzed using a meta-analyze approach to gather data related to the study, which involved all studies conducted in the field of teachers' professional growth, and then the effective components in these studies were identified and extracted using the seven-step method of Sandelowski and Barroso (2007). Findings: The findings indicated that the model for managing teachers' professional growth comprises 124 indicators and 10 main dimensions including: Education, Educational Technologies, Skill Development, Learning and Knowledge Transfer, Educational Leadership, Interaction and Collaboration, Individual Factors, Organizational Factors, Professional Growth Strategies, and Evaluation and Feedback. Conclusion: Based on the results, it can be said that teachers' growth has various dimensions, thus, educational system planners can pay attention to these dimensions and act towards enhancing and better managing teachers' growth.
Determining the Components of the Excellence Model in Educational Development and Human Resource Development in the Zahedan Education Organization
Authors: Hormozi moghaddam Farzaneh , Saffarian Hamedani Saeid , Uosefi Saeedabadi Reza
Published: March 2024

Objective: The purpose of this research was to determine the components of the excellence model in educational development and human resource development in the Zahedan Education Organization. Method: The research method was applied in terms of objective and qualitative in terms of research methodology. The research population consisted of selected experts from the Zahedan Education Organization with experience in management and policy-making, who were determined purposively based on theoretical saturation to a number of 17 individuals. The method of data collection was through library research, and the measurement tool was semi-structured interviews. In this plan, the stages of analyzing the collected qualitative data were conducted in two stages: open coding and axial coding. Results: The results showed that the dimensions of the excellence model in educational development and human resource development in the Zahedan Education Organization were divided into five aspects: causal factors, contextual factors, intervening factors, strategic factors, and outcomes. The components identified were 1. Equity 2. Financial resources (inputs), 3. Efficiency and management in the dimension of causal factors; and the components 1. Effective management in the organization 2. Legal support for innovation in staff training 3. Resource capacities in the dimension of contextual factors; and the components 1. Managerial weaknesses 2. Procedural barriers 3. Legal and regulatory obstacles in the dimension of intervening factors; and the components 1. Increasing economic capacities and financial support 2. Development of educational capacities 3. Increasing agility in the dimension of strategic factors; and the components 1. Improving employee performance 2. Developing employee participation 3. Sustainable development in the dimension of outcomes were identified. Conclusion: Given the obtained results, it was suggested that the Zahedan Education Organization should act gradually and step by step towards the realization of these categories, considering a roadmap and a long-term strategic plan. The development of an operational plan is necessary to implement it. Having a paradigmatic approach with a local and regional perspective also helps its realization.
Presenting a Model for Enhancing Psychological Well-being and Reducing Stress among Mine Workers in the Workplace
Authors: Rostamzadeh Ganji Esmaeel , Nemat Vida
Published: March 2024

Objective: The purpose of the current research was to present a model for enhancing the level of psychological well-being and reducing the stress of mine workers in the workplace. Methodology: This study, in terms of its objectives, falls under developmental research and, in terms of methodology for gathering findings, employs a qualitative approach with a research synthesis method based on the six-stage model of Roberts (2009). The research population includes all relevant, credible scientific articles within the time frame (2000-2023) that are registered in both domestic and international specialized and scientific databases. After several stages of screening with criteria for reviewing titles, abstracts, content, and research quality along with the Critical Appraisal Skills Programme (CASP) standards, 25 sources were purposively selected. Data were coded and analyzed through a researcher-made checklist form and thematic analysis method in the MAXQDA software environment. The validation of the research findings was assessed through four criteria by Lincoln and Guba (1985), researcher reflexivity, and agreement between two coders. Findings: Based on the research findings, 287 basic themes as indicators and 22 organizing themes as components of the model, and 4 overarching themes including; psychosocial factors, organizational factors, individual factors, and job-related factors were identified as dimensions of the model for improving the level of psychological well-being and reducing stress among mine workers in the workplace. Conclusions: Considering the findings of the research, it is recommended that stakeholders of mining companies pay attention to the identified themes of this study to improve the mental health of mine workers.
Identification of Antecedents and Consequences of Professional Learning Community for Primary School Teachers
Authors: Amoozadeh Raheleh , Shafizadeh Hamid , Ahmadi Fakhredin
Published: March 2024

Objective: This research was conducted with the aim of identifying the antecedents and consequences of the professional learning community for primary school teachers. Method: In this article, a qualitative phenomenological method with stage analysis approach was used. The research participants consisted of 26 individuals, including university professors and faculty members in educational management, school principals, deputy principals, successful teachers in primary schools, and doctoral students or graduates in educational management working in education. They were selected through purposeful theoretical sampling. To collect data, in-depth interviews with research participants were utilized. For validity assessment, methods such as member checking, triangulation (three-point perspective) of data sources, peer review, and review by observers were used to enhance the validity of the research. Additionally, to examine reliability, strategies of dependability, credibility, confirmability, and transferability were employed. Findings: After data analysis, results showed that the antecedents of the professional learning community for teachers included four components: educational leadership, organizational culture, collaborative learning, and organizational structure. The consequences of the professional learning community for teachers consisted of three macro dimensions: development of performance quality, commitment to the job and school, and job and professional satisfaction. Conclusion: To realize the professional learning community for teachers, attention to the identified antecedents and consequences is necessary and essential. The duty of the professional learning community for teachers is to stimulate aspects such as mission, vision, collective commitment, and common goals, and to value creativity, risk-taking, initiative, and innovation, with the existence of an atmosphere based on mutual respect being an important part of the professional learning community for teachers.
Global Perspectives on Financing Higher Education: A Comparative Analysis
Authors: Ehteshamnejad Ehsan
Published: March 2024

Objective: This article aims to analyze and compare the various models of higher education financing across the globe, focusing on their impact on access, quality, and equity in higher education. Method: In this narrative review, we systematically explore global higher education financing models through a comprehensive literature search in academic databases, focusing on publications from the past 15 years. This approach synthesizes diverse sources to identify key themes and trends in financing methods. The analysis contrasts these models across different geographic and economic contexts, aiming to provide insightful comparisons and a broad understanding of the global higher education financing landscape. Findings: The research reveals that each financing model presents unique advantages and challenges. Public funding typically enhances access and equity but may face resource limitations. Private investment often improves quality and innovation at the risk of increasing educational inequity. Tuition fees can lead to quality enhancement but also raise concerns about student debt and access. Policy implications in each context are significant, with a need for balancing efficiency, equity, and quality. Conclusion: The study concludes that financing higher education is a complex endeavor, requiring nuanced and context-specific policy interventions. It underscores the need for balanced and sustainable financing models that cater to the evolving educational landscape. The research highlights the pivotal role of higher education financing in shaping inclusive, knowledgeable, and innovative societies, suggesting future research directions focused on innovative financing mechanisms and adaptive policy solutions.
Designing an Open Innovation Model for Human Resource Management in the Petrochemical Industry
Authors: Rashidfarokhi Yaser , Darvish Hassan
Published: March 2024

Objective: The purpose of this study was to design an open innovation model for human resource management in the petrochemical industry. Method: The population consisted of 17 university professors specialized in human resources and experts and senior managers of the petrochemical industry, selected through purposive sampling. The main tool used in this study was semi-structured interviews, and open, axial, and selective coding methods were used for data analysis with the assistance of MAXQDA 2020 statistical software. Results: The results of open coding revealed that a total of 215 open codes were identified, forming 83 categories. Conclusion: Ultimately, the final examination of these categories determined that the most important factors affecting open innovation include human resource management, organizational leadership, knowledge management, organizational infrastructure, collaboration with universities and research institutions, and external participation. Furthermore, organizational structure, information technology capabilities, and social media were identified as intervening factors, while organizational relationships, organizational culture, and managers' emotional intelligence were recognized as contextual factors in the implementation of open innovation. Among the strategies for improving the open innovation paradigm are organizational learning, idea evaluation structures, micro and macro investments, business intelligence, organizational entrepreneurship, and growth centers, leading to organizational readiness, improved absorptive capacity, cultural infrastructure enhancement, knowledge resource updating, intellectual property, outsourcing approach, organizational performance improvement, and market change adaptability.