bluuebunny/crossref_metadata_2025 huggingface dataset:
GASTRIC AND PANCREATIC HETEROTOPIA PRESENTING AS PATHOLOGICAL INTUSSUSCEPTION IN AN ADULT FEMALE
Authors: Agarwal Kiran , Suman Neha , Srivastava Srijan , Yadav Vaishali
Published: December 2022

Gastric and pancreatic heterotopias are rare entities. They have been identified throughout the entire length of the gastrointestinal tract and in other structures, including Meckel’s diverticulum and the Ampulla of Vater. However, very few cases of combined gastric and pancreatic heterotopias in ileum have been reported till date. Also, intussusceptions in adults are uncommon. Here we report a novel case of combined gastric and pancreatic heterotopia in ileum in a 32-year-old female. The patient presented with complaints of pain in abdomen and bleeding per rectum. On computed tomography, ileo-ileal intussusception was seen in the distal ileum. Exploratory laparotomy revealed an ileal polyp. The ileal segment with the polyp was resected and sent for histpathological examination. It was diagnosed as heterotopic gastric and pancreatic tissue in ileum. It highlights the importance of histopathological examination for definitive diagnosis of this rare clinical entity.
Determination of initial seismicity score and seismic microzoning of infrastructure area of Kolyma Hydro Power Plant
Authors: Alyeshina E.A. , Karpenko l.I. , Kurtkin S.V. , Sedov B.M. , Vedernikov E.I.
Published: December 2022

Earthquakes’ nature was studied and detailed seismic zoning (DSZ) and seismic micro-zoning (SMZ) were carried out for the Kolyma hydro power plant (KHPP) region, considering new geological, geophysical and seismological data. DSZ was based on tectonic zoning maps of Magadan region and seismological monitoring data in the vicinity KHPP facilities, carried out by Magadan Branch of Geophysical Survey of Russian Academy of Sciences. Eight source zones and 10 faults generating earthquakes were identified. Hypocenters of potential maximum earthquakes were determined. They are associated with the largest deep faults: Debinsky, Chay-Yuryinsky and Ulakhan and can cause ground shake in the area of main structures with intensities I= 8.8, 8.5 and 8.4 scores, which is consistent with OSR-2015-C map, selected as the main one for objects with increased level of responsibility. According to the DSR results, the initial seismicity of KHPP area on OSR-2015-С map was 8.8 scores. With repeatability of ~ 5000 years, the magnitude of the most dangerous earthquake for KHPP facilities will be M=6.5, with epicentral distance of 10 km. The obtained results of the DSZ were the initial estimates of seismic impacts for SMZ. The basis of SMZ is the nature of soils of the upper part of the section of the structures zone. The rock outcropping area was chosen as a reference, where the initial seismicity, taking into account DSZ, was 7.8 scores. The calculated increment of the score and the calculated intensity of the seismic impact on the areas of the main structures of KHPP were calculated. Moreover, in areas characterized by different engineering and geological conditions of the soils of the upper part of the section, both the method of direct registration of earthquakes and explosions, and the method of acoustic stiffness were used. According to both methods, the maximum shaking of the area of the main KHPP facilities amounted to 8 points, which is 1 point lower than the OSR-2015-C map
Acceptance of Online Learning during Covid-19 Pandemic: A Case Study of Faculty of Science, UTAR
Authors: WL Beh , YH Ku
Published: December 2022

Online learning is one of the learning methods through the Internet either in a synchronous or asynchronous environment, where lecturers engage with students at their convenient time and place (Claudiu et al., 2020). The impact of the COVID-19 pandemic has led most of the higher education institutions in Malaysia, either public or private, to incorporate online learning methods into the learning process, as declared by the Ministry of Higher Education (Harun & Aziz, 2021; Chung et al., 2020). Therefore, the university's students need to adapt to the changes from physical classes to online classes within a short period of time. This study aims to explore the student's acceptance of online learning in the Faculty of Science (FSc), UTAR. The students from the FSc, UTAR, are facing enormous challenges during this period as they need to attend all the classes which included lectures, tutorials and practical classes through a synchronous or asynchronous environment which is totally different experience from the physical practices. Thus, the acceptance of online learning among students from the FSc, UTAR will be conducted in this research to identify the level of students' acceptance of online learning.

Keywords: level of student's acceptance, UTAR Faculty of Science, online leaning, PLS-SEM, COVID-19
The Relationship between Business Excellent Model and Business Performance of Small and Medium Enterprises in Malaysia
Authors: bin MOIN Shahrunnizan , bin ABU BAKAR Saridan
Published: December 2022

Small and Medium Enterprises (SMEs) have been identified as a critical economic development engine globally, including Malaysia. SMEs' contribution to the economy includes their share of total establishments, employment, Gross Domestic Product (GDP), and total export. SMEs comprise 97.4 percent of business establishments, provide 59 percent of total employment, and are the major contributor to economic growth. Despite SMEs' significant proportion and pivotal roles in economic development, their business performance is still debatable. The SMEs' business performance has shown slow growth while recording low productivity compared to large firms. Thus, this paper seeks to develop a broadly-based Business Excellent Model (BEM) that is exclusively and mutually for the business performance of SMEs by investigating each criterion of the Business Excellent Model. The development of the BEM was done based on the findings by reviewing literature from the local and global context concerning the issue. Previous studies revealed that SMEs need the necessary BEM to act as a catalyst for their business performance. The SMEs need to have seven criteria which comprise (a) leadership, (b) strategy, (c) information, (d) customer, (e) workforce, (f) process, and (g) results that are exclusively and mutually for SMEs' business performance. Finally, the conclusion from the literature help to assess the critical issues of slow-growing and unproductive SMEs in Malaysia. Furthermore, understanding every criterion of the BEM would also ascertain which criteria should be included in the BEM for SMEs.

Keywords: Small and Medium Enterprises, business performance, Business Excellent Model
The Impact of Augmented Reality（AR）on Primary and Secondary Students' Learning Effects: A Meta-analysis
Authors: Shen Qianqian , Tsai Peihua
Published: December 2022

Research on the application of augmented reality (AR) technology to teaching and learning activities in primary and secondary schools has been increasing in recent years, both domestically and internationally, but numerous studies are mixed on the pedagogical effectiveness of AR technology applied to primary and secondary school curricula. The study searched and screened 59 relevant domestic and international literatures between 2010 and 2021, and finally included data from 83 studies, including a total of 4123 samples. The results found that (1) the overall effect size of AR technology on the teaching effectiveness of primary and secondary school students was 0.598, which had a positive contribution; (2) the level of impact of AR technology on the affective level of primary and secondary school students was higher than the level of impact on the cognitive level; (3) in the process of learning with AR-assisted resources for primary and secondary school students, different school levels, teaching methods ,and resource types did not produce significant differences, and the differences in teaching outcomes are only manifested in the different subject content.

Keywords: Augmented Reality (AR); Learning Effects; Meta-analysis; Primary and Secondary.
Green Accounting: A Type of Accounting to Increase Firm Value
Authors: Alexander Nico
Published: December 2022

Climate change is currently a special concern for all, including companies whose operations contribute to waste that can damage the environment. Climate change also influences investment decisions. Investors will show more interest in investing if the company pays more attention to the environment than companies that damage the environment. This behavior is called green investment. This makes companies do several ways to follow this green investment behavior, one of which is by doing green accounting. Green accounting is a type of accounting that attempts to factor environmental costs into the financial results of operations. Therefore, this study was conducted to obtain empirical evidence regarding the effect of green accounting can increase the value of the company and whether there is a difference in firm value between companies that do green accounting and those that do not.

Keywords: Green Accounting, Firm Value, Environmental
Does Esg Increase The Firm Value?
Authors: Palupi Agustin
Published: December 2022

The sustainable concept developing in the industrial world makes stakeholders consider ESG performance in measuring company value. By disclosing sustainability reports on environmental, social, and governance aspects, it is imperative to increase the company's value and demonstrate its sustainability capabilities. Using ASEAN data from 2019-2021, this study measures the effect of ESG on firm value. With panel data and processed using eviews. ESG and separate scores (Environmental, Social, and Governance scores) significantly affect the firm's value. Control variables are company growth, leverage, and company size. Growth proved to be significantly negative, and Firm size proved to be significantly positive. Meanwhile, leverage is not proven to be significant. In developing countries, environmental performance is considered to require high ecological costs. It is an additional company expense considered burdensome and will worsen the company's financial condition. Disclosure of non-financial information harms the creation of company value which results from fulfilling the demands of stakeholders imposed on the company so that it can cause other agency conflicts. ESG performance which reduces the company's value, is due to the relatively low level of investor confidence in the signal given. Investors tend not to respond well to these signals and assume that the activities disclosed in ESG reporting are too expensive and detrimental to their interests. They are not interested in investing, which results in a decrease in market demand, which will reduce the company's value.

Keywords: ESG, Firm value, Environment score, Social score, Governance score, Sustainability
Towards Sustainability, Can Higher Oil Rents Increase Renewable Energy Consumption? And Can higher Oil Prices and Taxes on Investments Increase Renewable Energy Investment?
Authors: MAKKI Mohammad , KHALILI Mira , Laure MAWAD Jeanne
Published: December 2022

Sustainable development is attracting great attention from economists lately looking at it as a way to minimize capital depletion and to make it accessible to the global present and future population. The concept of sustainable development embraces the importance of sustaining the world's resources while trying to harmonize the relationship between humans' behavior and activities and the natural environment. This entitles changing the ways and methods of how producers develop and use productive technologies; how and what goods and services consumers demand; and how governments, local authorities, NGOs and any other relevant players plan and act in the economy. Energy is a factor that contributes to making our world habitable. It is deemed one of the most important factors of life on earth. In particular, the world's energy use is made up of 80% of fossil fuels, or what is known as non-renewable energies. Fossil fuels are coal, petroleum, and natural gas. As a result, the world is pretty much non-renewable energy-dependent and unsustainable. Non-renewable energy sources, are resources hoped to be gained from wars, conflicts, and power disputes. In addition to conflicts, the problem that dominates the public discussion on non-renewable energy is climate change. Inflation is another con of non-renewable energy dependence: surging energy costs have boosted inflation, especially in Europe, after fossil-fuel prices nearly doubled in 2021, and as a consequence of the Russian Ukrainian conflict, oil prices hit a 14-year high, Global oil prices have spiked about 60% since the start of 2022, raising concerns about global economic growth and stagflation.

Keywords: Sustainability; Renewable energy; Oil rents; Oil prices; Policy.
Impact of Perceived Organizational Support on Organizational Citizenship Behaviour in Manufacturing Industries of Malaysia: The Mediating Role of Job Insecurity and Organizational Trust
Authors: Hong Liang , Mohamad Zainal Siti Rohaida , Miaoling Zhang
Published: December 2022

Organizational citizenship behaviour is regarded as an explanation of employee performance which is crucial to make greater contributions to the process and success of the organization. Therefore, it is essential to understand the factors affecting employees' organizational citizenship behaviour to improve organizational effectiveness and achieve its goals. Manufacturing sector is an economic engine that drives innovation and growth by creating jobs and improving life through providing goods and services, they play a vital role in the global economy. This previous study has focused on positive behavioural outcomes to investigate the POS and OCB; however, there are negative behavioural outcomes that may be negatively influenced due to POS, like counterproductive behaviours; The current study aims to fill this gap in the literature. Therefore, this research is important because it to study new variables as mediators, such as the job insecurity and organizational trust, as they related directly to OCB and POS. Organizational Citizenship Behaviour (OCB) is one of the contributing factors for organizational growth. Therefore, the purpose of this research is to investigate the mediate role of job insecurity and organizational trust among employees in manufacturing sector in Malaysia. The contribution of this study can be viewed both theoretical and practical implications as it will provide a comprehensive framework to better understand the factors influencing the organizational citizenship behaviour of the employees.

Keywords: Perceived Organizational Support, Organizational Citizenship Behaviour, Job Insecurity, Organizational Trust, Malaysia
The ESG performance in relation to the Board of directors' characteristics, sustainability incentives compensation, and CSR committee: a cross-national study
Authors: Amara Tijani , Ahmadi Ali
Published: December 2022

This paper seeks to fill the gap of the characteristics of board of directors, compensation policy, and the CSR committee can influence its ESG performance by examining the impact of board characteristics', sustainability incentive compensation, and a CSR committee on ESG performance. Using one of the largest datasets to date, consisting of an unbalanced data set of 36,764 constant-year observations from 6000 listed companies, covering a 16-year period (2002-2017) from 60 countries around the world. Anyway, we show that the share of board independence is positively related to the ESG scores. The relationship between women on the board of directors and management performance in the area of environmental, social and institutional governance is important to any institutional area. The results reveal that offsetting sustainability incentives has a positive effect in some geographic areas. There is a positive correlation between the performance of the ESG and the CSR Committee.

Keywords: ESG performance; board of directors; sustainability incentives compensation; CSR
Artificial Intelligence and the Selection Process of International Managers: A Case Study
Authors: Sommer Lutz
Published: December 2022

Artificial Intelligence (AI) tools are becoming easier and easier in terms of practical implementation, enabling them to be used in many new areas, including the selection of international managers based on their international experience. The selection of personnel in an international environment is a challenge that has been the subject of heated debate for decades, both in practice and in theory. Wrong decisions are cost-intensive and possibly contribute to economic failure. The aim of the present study was to test machine learning algorithms - as sub-disciplines of Artificial Intelligence (AI) - on a low-coding basis. For this purpose, a fictitious use case with a corresponding data set of 75 managers was generated and its applicability in relation to personnel selection for an international task was tested. The results show that with very little programming effort, the ML algorithm achieved an accuracy of over 80% when selecting suitable managers for international assignments - based on the international experience of this group of people. The linear discriminant analysis has proven to be particularly suitable. Both the training and validation data provided values above 80%.

Keywords: Artificial Intelligence, International Experience, Manager, Machine Learning
Analysis of Indonesian Fashion Strategy in the export market
Authors: Herliana Sri , Crestofel Lantu Donald , Rosmiati Mia , Chaerudin Rendra , Lawiyah Nur
Published: December 2022

Fashion as a personal or group identity has become a lifestyle for the world community, where fashion symbolizes fashion trends that represent the times. Indonesia as a country where one of the pillars of the creative economy is the creative fashion industry is the main attraction in this research. The creative fashion industry in Indonesia is very diverse, this is because it is influenced by culture, environment, availability of raw materials, and creativity that is formed in the business ecosystem. However, behind the large export potential of Indonesia, Indonesia globally ranks 16th as a fashion exporting country for the world. This position is even far from Vietnam which ranks 3rd in the world. This study will analyze the causes of the non-optimal export of fashion commodities, the competitiveness of the fashion industry, and strategies that can be applied to Indonesian fashion SMEs in entering foreign markets.

Keywords: fashion, MSMEs, export, international market, fishbone analysis, porter analysis, SWOT-TOWS analysis.
Bankruptcy Risk and Market Reaction to Capital Expenditure
Authors: Jogi Christiawan Yulius , Juniarti
Published: December 2022

This study aims to examine whether the condition of the bankruptcy risk of a company will influence the market response to capital expenditure. The main hypothesis of this research is the positive market reaction to the level of capital expenditure issued will be different in companies with a high level of bankruptcy risk and companies with low bankruptcy risk. The study was conducted on 56 companies with large capitalization on the Indonesia Stock Exchange for the period 2018-2021. The results of hypothesis testing indicate that the market responds positively to capital expenditures and the company's bankruptcy risk conditions. In addition, it is proven that in companies that are at risk of bankruptcy, the market reacts positively to capital expenditures made by companies, while in companies that are not in a state of bankruptcy, the market does not respond to capital expenditures made by companies. The results of this study are expected to be used by market participants when they analyze the information on capital expenditures made by the company.

Keywords: Capital Expenditure, Bankruptcy Risk, Market Response
How to Boost Purchase Intention of Local Wisdom Products When The Application of Product Innovation is Lacking?
Authors: Sugiati Tinik , Yulianto Akhid , Hadi Abdul , Nurfaidah Anna
Published: December 2022

Small, and Medium Enterprises (MSMEs) managed by communities with limited capabilities need to be assisted to continuously improve their performance. One of the products produced by MSMEs is handicrafts such as Tanggui. Tanggui is one off a product of local wisdom from Kalimantan Indonesia made from Nypa leaves. Nypa is growing in the environment of mangroves or tidal areas near the edge of the sea. Tanggui main use is as a hat or head protection. Local products will still exist if they can provide benefits for strengthening the community's economy, especially related MSMEs. The purpose of this study is to analyze the way to increase purchase intention when MSMEs is lacking application of product innovation The completing data, we observed products, interviewed craftsmen, marketers, and tanggui lovers. The data obtained were analyzed by using Structural Equation Modeling (SEM) to test the hypothesis. The original findings of this study show tanggui MSMEs are still difficult to implement, even though product innovation is very needed to create purchase intention during in pandemic covid 19.

Keywords: Purchase Intention, Social Media Marketing, Product Innovation, Local Wisdom Product
Do sustainability criteria affect the valuation of companies? Evidence from an oil giant
Authors: , Antonio García
Published: December 2022

Nowadays we see how many media, governments and international organizations are echoing the serious consequences of climate change on our planet. A report recently published by the United Nations Climate Change Organization (UN Climate Change News, 2022) reiterated that the practices currently being carried out by governments are not sufficient to keep the temperature increase to 1.5ºC compared to the pre-industrial era. Moreover, it predicts that if we continue with business as usual, the increase will be 2.5ºC by the end of the century. One of the solutions to this problem is the energy transition, understood as a paradigm shift in which the system gradually stops relying on fossil and non-renewable energy sources, to make way for the exploitation, use and consumption of alternative energy sources that will reduce CO2 emissions and improve waste and water management, among many other advantages (Edenhofer et al. 2012). According to the latest report published by the British oil company BP (BP Statistical Review, 2022), 55% of the energy consumed by The Earth in 2021 will come from oil and gas, compared to 7% from renewable energies.

Keywords: O&G sector | DCF Method | Sustainable criteria | Investment | VDA approach
Vicious Circle of Incivility in Hybrid Workplaces: Undermining or Underpinning it
Authors: Pandey Suruchi
Published: December 2022

Remote working is a common practice adopted by Industries post covid . Hybrid working is predicted as future of work. A body which is growing continuously pertaining to the research areas explored the incivility, which is basically defined as the aspect of low intensity deviant workplace behaviors along with intent for harming colleagues. Close to the past two decades, some of the theoretical and conceptual introduction about workplace instability has always been constructive and all the research in this domain has taken off in various directions. Much research has been carried out for workplace incivility however in this paper discussion is directed towards incivility in remote working environments. In this particular paper, researchers analyze its respective components, the relationship with the aspect of both incivility and outcomes negatively in terms of well-being. In this paper, researchers also analyze how workplace incivility affects the professional and personal life of each individual. Some of the social and organizational factors are also examined which are responsible for promoting workplace incivility in virtual office spaces.As known through existing literature that increase in amount of collaboration at the workplace, incivility can be very critical because these kinds of actions can negatively impact the aspect of teamwork and even can destroy teams already working together for a longer period of time. The study is done based on secondary research methodology as the literature already in existence will be considered with the help of internet and keywords and relevant, accurate and available information will be reviewed and mentioned in this particular paper. Scopus, Google Scholar, Emerald e journal databases with others have been used to search for existing literature in this topic. Content analysis method was used for finding out this kind of information

Keywords: workplace incivility, remote working, negative behaviors, Hybrid workspace etc.
The Impact of Sanctions Imposed on Russia on Other CIS Countries
Authors: Sultonov Mirzosaid
Published: December 2022

The Commonwealth of Independent States (CIS) is being significantly affected by sanctions related to the Russian–Ukrainian war. In this paper, we describe the major social and economic characteristics of the CIS countries and examine the impact of sanctions on the Russian economy, Russian trade with other CIS countries, and the exchange rate of the Russian ruble. We assess the interconnectedness between the GDPs and foreign exchange markets of Russia and other CIS countries. We demonstrate how sanctions have affected the Russian economy and foreign exchange market and how their impact may spill over to the economies and foreign exchange markets of other CIS countries. Based on the research findings and contemporary political and economic conditions in the region and the world, we make suggestions helpful for improving the international economic and trade policies of the CIS countries. Based on the statistical features of the data, a combination of the vector autoregressive (VAR) model and the Granger causality test (Granger 1969) were used in the estimations. Pre-tests for a unit root and cointegration were implemented before estimating the VAR model. If the first differences of the variables did not have a unit root and there was no cointegration relation (long-run relationship) between the variables, the VAR model was used. Otherwise, a vector-error correction model (VECM) was used.

Keywords: The Commonwealth of Independent States; interconnectedness; sanctions
Analysis of Indonesia's Food Security Strategy: Rice Price Volatility
Authors: Herliana Sri , Ratnaningtyas Sudrajati , Nur Arifin Sukmadinata , Lawiyah Nur
Published: December 2022

Rice is the primary commodity of the majority of Indonesian people, fluctuations in rice prices greatly affect the fulfillment of national food needs. This greatly affects the purchasing power of the people to meet their basic needs. Sensitivity to the price and availability of rice is not only felt at the level of ordinary people who consume rice, but also at the level of farmers who produce rice who still have the risk of food insecurity, due to the lag in the planting and production periods, as well as the risk of crop failure. This study will analyze the food security strategy in Indonesia with the support of various literature data. The purpose of this research is to map the strategies implemented in Indonesia by policy makers, businesses, farmers in maintaining and supporting food productivity. From the results of the research conducted, there are at least three levels of strategies implemented in Indonesia, namely the household level, regional level, and national level.

Keywords: Food security;Indonesia;Rice;Price;Volatility
The Politics of Preferential Policy in an Ethnically Diverse School
Authors: Yang Jianlin , Saenghong Nannaphat
Published: December 2022

China, a country with a significant number of ethnic groups, has established a form of multiculturalism known as "preferential policy" to foster social cohesion between a dominant ethnic group and minority ethnic groups and to reduce social and economic disparities. In addition, preferential policies have been integrated into educational policy and practice. This led to the development of a school curriculum based on ethnicity. Through the lens of critical pedagogy, this paper examines the Dai language curriculum implemented in an ethnically and linguistically diverse school located in Yunnan. The data was collected through conducting in-depth interviews with the school's principal, teachers, and students and observing teaching sessions without participation. An examination found that ethnic Dai pupils were taught language, history, cultures, and Dai values by a Dai school teacher who is the school principal. This has enormous ramifications for Dai students' identity preservation. Yet, when the multicultural curriculum focuses exclusively on the Dai ethnic group despite the presence of other ethnic groups in the school, it contradicts the tenets of multiculturalism and perpetuates educational disparity based on ethnic identity.

Keywords: Multicultural Education; Critical Pedagogy; Education Equity; China
Testing Black Scholes and Garch Option Models on Pharmaceutical State-Owned Enterprises Holding
Authors: Hendrawan Riko , Suci Indah Sari Tri
Published: December 2022

This study aims at testing the implementation of option contracts using Black Scholes and GARCH Option Models on the pharmaceutical State-Owned Enterprises (BUMN, Badan Usaha Milik Negara) holding using Long Straddle Strategy. The data were the closing stock price from 2002 to 2021 of two companies holding: INAF and KAEF. Results of this study were calculated by comparing percentage of average mean squared error of the Black Scholes and GARCH model with the implementation of Long Straddle Strategy, in which the smaller the percentage the better the model. The result showed that for one-month due date option contract, Black Scholes model was better than GARCH with error value on call option of 6.28% and put option of 4.279% for INAF and error value on call option of 5.24% and put option of 3.29%. With three-month due date option contract, Black Scholes model continued to show better results for call option with error value of 20.38% for INAF and 14.59% for KAEF. Conversely, GARCH model was better on the put option with 14.69% error value for INAF and 9.50% for KAEF.

Keywords: Black Scholes, GARCH, option contract, Long Straddle
Procurement Issues in Indonesian Maintenance, Repair, and Overhaul (MRO)
Authors: Fahriza Basri , Shuib Adibah , Wan Mohamed Wan Mazlina
Published: December 2022

Aviation Industry has grown tremendously in Indonesia over the last two-decade. Deregulation in early 2000 resulted in spectacular growth in the number of aircraft and passengers (Fahriza & Willey, 2018). This phenomenon caused Indonesia to become the most prominent airline market in Southeast Asia. Figure 1.1 shows in 2018, there are 1559 aircraft were registered in Indonesia, and the number slightly changed during the pandemic to 1497 aircraft remain registered. This industry has just recovered, and Indonesian Airlines will continue receiving orders for new aircraft, increasing the numerous aircraft in Indonesia. This fact is supported by the statement of the Lion Air General Director, Edward Sirait, that Lion Air, Indonesia's largest The aforesaid papers mainly address the problem either from an inventory point of view based on the past spare parts usage to forecast the future demand or from a maintenance point of view to find an optimal order quantity and PM interval considering the correlation between flying hours and failures. To the author's best knowledge, limited research handles failure-based procurement inventory management which is very common in practice. On the one hand, when demand is triggered by failures, the demand forecast result based on past consumption may not be accurate. For example, past low demand in many periods may indicate significant aircraft parts aging and therefore high impending demands, but the traditional replenishment system will scale back replenishment which is counter to the actual requirement. On the other hand, PM inventory management is different from failure-based inventory management. As the spare parts demand is uncertain, and some- times the part delivery time may be very long, it could lead to significant loss if a critical part fails but there is no spare to replace it. (Gu et al., 2015)

Keywords: MRO, Procurement, Indonesia
Does it really matter? Perspective of PERDA’s Management and Its
Beneficiaries on Good Governance Concept and Delivery in Public
Project
Authors: Firdaus Mohd Rom Fara Adilah , Soda Osamu
Published: December 2022

Good governance concept and what constitutes them is considered crucial in achieving success in project administration and implementation. However, does the understanding of good governance concept really matter in delivering it? Therefore, this paper seeks to investigate the understanding of good governance concept and its delivery from the perspective of PERDA's management and their beneficiaries of public project. The qualitative method was applied, and data was collected through a semi structured interview. The retrieved information was analyzed using thematic analysis. The findings identified that the majority of them understood the concept of good governance, what constitutes them and were aware on the importance of good governance practices in public projects. This study verified that knowledge about good governance does matter in ensuring smooth project implementation and delivery within the organization and public. This study recommends that government, thru its authorities or agencies to continuously educate the organizations and public in understanding the true concept of good governance for a smoother project administration and implementation for the growth of the whole nation.

Keywords: Governance, Good Governance, Project Governance, Public Project, Malaysia
How Important Is Cross-Country Trade?
Authors: Y. Amtiran Paulina , U.T. Anabuni Anderias , S. Neno Marianus
Published: December 2022

Trade is an activity that is very important for increasing economic development and people's welfare, as well as a source of foreign exchange to finance development. Cross-border trade basically has enormous potential for increasing economic growth, especially in border areas. This study aims to see whether cross-border trade is still important for a country in increasing its income. The research was conducted at the border of the Republic of Indonesia and the Democratic Republic of Timor Leste. The method used is a descriptive qualitative method. The results of this study found that the border areas of the Republic of Indonesia and the Democratic Republic of Timor Leste have an important role in increasing cooperation between the two countries, especially in the fields of economy and trade in order to improve the country's economy.

Keywords: Cross-border, Economy, Policy, Revenue, Trade
Diversification strategy and firm technical efficiency in Moroccan real estate sector: A Data envelopment analysis application
Authors: Saadi, T.  , Kerzazi, B.  , Zaoudi, A.
Published: December 2022

This research paper provides an additional empirical evidence by exploring the link between the diversification and economic performance. Diversification is a form of business strategy that aims to improve the profitability of the company by increasing the volume of sales thanks to the multiplication of products and services, and the conquest of new markets both locally and internationally. This paper aims to fill in the gap and investigate the relationship between business diversification and economic performance in the context of real estate businesses in Morocco. Economic performance has been approached from the perspective of the firm's resources, in particular its production function, represented by the variables of inventory and personnel costs. The sampling includes 60 firms in the real estate sector for the fiscal year of 2019/2020. A quantitative research method is used to measure the link between the diversification strategy and economic performance. The results show that diversification has important implications to drive profit-maximizing firms and advocate the economies of scale and scope. In addition, the findings reveal that growth contributes to scale and scope economies, but at the same time it can lead to diseconomies, when further impetus to economic integration and the increasing complexity of diversification no longer generate profit. The analysis of DEA scores reveal that on average, companies are underperforming with a score of technical efficiency not exceeding 41%; however their score of scale efficiency is pretty good with 85%; that is, most companies are operating at increasing return to scale.

Keywords: Real Estate, Diversification, Morocco, DEA.
Integrated Solidarity in Fostering Bhineka Tunggal Ika, the Foundation of the Indonesian Sate among Generation Z Christians in the City of Kupang and Bandung
Authors: Han Chandra , Pramono Rudy , Sukamto Amos
Published: December 2022

Solidarity as a social cohesion is critical to unite the diversity contextually and globally. Particularly for Indonesia which admits 6 religions officially and consists of more than 1.300 ethnicity and 17.000 islands, solidarity is prominent to fostering the foundation of Indonesia, Bhineka Tunggal Ika. The current research conducted from October to December 2021 on Indonesian Social Solidarity Among Generation Z Christians in the City of Kupang and Bandung showed the challenge for three significant institutions, education, family, and religious in fostering the social bond in the context of fostering Bhineka Tunggal Ika. The aim of this article is to propose an integrated solidarity approach to fostering Bhineka Tunggal Ika, the foundation of the Indonesian State. The article will employ the qualitative-descriptive approach. The integrated solidarity will analyze three institutions: education, family, and religious. The pandemic Covid-19 revealed the significant of family when the student education and the church service must be proceeded online, thus the interdependence of this three were inevitable. This article will argue that social solidarity among the generation Z Christians must put the centrality of education which is intergrated with family and religious institutions to fostering Bhineka Tunggal Ika (unity in diversity).

Keywords: Social Solidarity, Bhineka Tunggal Ika, Indonesia, Generation Z.
Bi-Objective Allocation Models for Flood Relief Centers
Authors: Mah Hashim Noridayu , Radiah Shariff S.Sarifah , Mohd Deni Sayang , Mohd Yusoff Zaharah
Published: December 2022

Locational analysis is a technique used for discovering, assessing, and specifying the optimal placement of an organization, information, activities, and materials. Locational analysis can include developing models, techniques, and tools to help provide solution to location-based problems. In this study, locational analysis is referred as the process of analyzing the variables such as topography or terrain, elevation, rainfall amount and its distribution, population density, and locations of prone areas, in order to arrange the placement of relief centres during flood events. This is a crucial concern for the preparation of an evacuation process in order to determine the necessary number of relief centres that should be set up for flood victims. Geng et al (2020) conducted their study on the basis of different needs of disaster victims, whereby shelters are divided into two types which are basic life and psychological medical service guarantee. They mentioned that at present, the location model of refugee facilities often ignores the diversion of shelter from the perspective of humanitarian logistics and the need of victims. They conclude that in this study they considered the full coverage of needs of victims and determine the location of shelter and the allocation of affected people to use certain facilities in large-scale emergencies for distributing suppliers.

Keywords: Location Allocation model, Flood Victims, Relief Centre
Sustainable Aquaculture Technologies: Adoption Readiness, Perceived Behaviour and Determinant Barriers among the Fish Farmers in Penang, Malaysia
Authors: Mat Zain Nur Syafiqah , Kuan Lee Lai
Published: December 2022

Aquaculture has been the world's fastest-growing food production sector for the last two decades. Collectively, the local aquaculture sector produced 391,000 tonnes of cultivated organisms, with an economic value of over USD 700 million, accounted about 0.2 percent of Malaysia's gross domestic product (GDP) in 2019 (Azra et al., 2021). Penang's aquaculture production gained the highest wholesale revenue in Malaysia. Brackish water ponds and cages constitute the majority of Penang's aquaculture and reported the highest number of culturists. Fisheries from brackish water have been contributing nearly 50% of the total fish production, and about 69% of its value in Penang (Penang Institute, 2020). Of these, sea bass and snapper recorded the highest production, followed by shrimp, cockle and other brackish water cages species, such as hybrid grouper and mackerel. Technology and practice adoption research has recently gained popularity in the area of aquaculture studies (Joffre et al., 2020). A variety of factors have contributed to the low output. A lack of knowledge about recommended fish farming practices is one of the socioeconomic characteristics of fish farmers and non-adoption (Muddassir et al., 2016). Lack of livelihood asset, either physical or human assets particularly in terms of knowledge, access to information, and experience, and aspects of sustainability in terms of environmental conservation. The issue of production sustainability, employment of improved technology, concept of eco-friendly, and food safety regulations are known challenges for the aquaculture industry. Furthermore, constraints such as the education and knowledge, human greed, irresponsible, short-sighted activities, small farm size and investment, uprising cost of production and weak legislation and enforcement are generally common among the aquaculture farmers (Othman, 2010). With the aforementioned, this research is aimed to access extension and advisory services, adoption of aquaculture technology, and determine the barriers that threatened the sustainability of the aquaculture industry.

Keywords: Adoption; Aquaculture; Barriers; Sustainable; Technology
Current State of Supply and Demand of Leisure Activities
Authors: Opletalová Alena , Hýblová Silvie , Nováková Zdenka , Mičková Helena
Published: December 2022

The paper describes leisure activities and the non-profit sector in the area of free time, the division of non-profit organizations, the definition of associations, marketing and promotion of non-profit organizations. The research focuses on selected associations and their offered activities. Its goal is to analyse the current state of supply and demand of selected leisure facilities, to find out what leisure facilities are located and what services they provide, to reveal whether the selected leisure facilities also offer activities in an online environment and whether there is interest in the given activities on the part of the participants. The research also aims to find out the methods of promotion of selected leisure organizations, to determine the factors that, according to the chosen leisure facilities, influence the demand for leisure activities, and to present recommendations that would ensure an increase in the need for leisure activities.

Keywords: Leisure Facilities, Leisure Activities, Online Environment, Offer, Request
Loyalty Benefits as the Relational benefits for The Logistics Services Providers
Authors: Faiz Sazal Muhamad , Radiah Shariff S.Sarifah , Nazim Aimran Ahmad , Aina Mohamad Nadzira
Published: December 2022

In the last decade, the emergence of global supply chain has reshaped the role of logistics service in both scale and scope in the automotive industry. Outsourcing logistics functions have become a compelling choice of many automotive companies. In the automotive industry these days, many companies are looking at strategic advantages in logistics to reduce costs. For some, it is a near life-or-death proposition for their survival. The battle zone for these companies is in reducing inventory and supply chain costs at each transaction and for their customers in the field, on the ground and in the trenches. As the global supply chain becomes more and more complex, manufacturing companies try to ensure reliable and efficient deliveries from their suppliers as well as to their markets and customers. The success of the order fulfil goal relies very much on the services provided by Logistics Service Providers (LSPs). One of the enormous challenges facing by the LSP in automotive industry Malaysia is related to the preservation of successful relationship with car manufacturers in terms of continuation of business contract renewal. The criteria perceived by manufacturers in automotive industry might be different with perceived by other industries. For example, automotive manufacturers might focus on cost reduction to maintain their relationship with their LSP while other industries, they might consider special benefit provided by LSP as their vital point to preserve the successful relationship. Therefore, it is of utmost important, to evaluate which the most perceived criteria by manufacturers in the automobile business. In fact, there is still a void in respect of how does the manufacturer or part suppliers for automotive industries in Malaysia and LSPs work together in order to achieve mutual benefit.

Keywords: Loyalty Benefits, Logistics Service Provider, Linear Regression
The Impact of Indirect Tax Policy Changes on Malaysian Household Consumption Expenditures
Authors: Suryani Mohd Jamel Nur Erma , Abd Hamid Nadiah , Noor Hayati Mohd Zawawi Siti
Published: December 2022

Since the Goods and Services Tax (GST) was highly politicized as a tax that oppresses lower-income groups, its abolishment became the new government's (Pakatan Harapan) promise in the election manifesto and, as a result, Malaysia is the only country that reverts from the Goods and Services Tax (GST) to the Sales and Services Tax (SST) (Wong & Kee, 2018). On the contrary, the Barisan Nasional camp defended the position of GST, claiming that Pakatan Harapan's SST is the actual burden to the citizens, as asserted by former prime minister Datuk Seri Najib Razak (The Edge Malaysia Weekly, 2019). Notwithstanding these assertions, it is evident that both SST and GST are claimed to be regressive since they may impose a heavier burden on lower-income groups than higher-income groups (Narayanan, 2014), thus affecting the household consumption expenditures of these groups (Jamel et al., 2021). While managing the public acceptance of tax changes is rather complex, especially if the changes are deemed unfavorable with the possibility of undermining spending patterns following their implications on product rates, the public is also likely to resent the government's tax increment due to the burden imposed on them.

Keywords: Indirect tax policy, tax burden, spending patterns, household consumption expenditures