bluuebunny/crossref_metadata_2025 huggingface dataset:
A New Path to Accurate Risk Adjustment: Applying CreVaR for Better Financial Reporting under IFRS 17
Authors: Cherlyn Cherlyn , Susyanto Nanang
Published: January 2025

IFRS 17 is an international financial reporting standard that emphasizes the principles of consistency, transparency, and comparability. It divides reserve recording into Present Value of Future Cash Flows (PVFCF), Risk Adjustment (RA), and Contractual Service Margin (CSM). As IFRS 17 does not prescribe a specific calculation method, companies have the flexibility to define their own risk assessment approaches. Value-at-Risk (VaR) is widely used due to its simplicity and ease of application. However, its limitations in handling large datasets can lead to reduced accuracy. Moreover, variations in methods across companies can compromise the comparability of financial standards. This study proposes an enhanced VaR calculation based on credibility theory—Credible Value-at-Risk (CreVaR)—to improve accuracy and promote greater consistency across corporate entities. The Diebold-Mariano (DM) test demonstrates that CreVaR provides a more accurate estimation of RA without overestimation, making it a suitable alternative for calculating RA under IFRS 17
Dari Sekolah Kolonial (Kweekschool) ke Gerakan Nasional: Politik Etis dan Pengaruhnya terhadap Transformasi Sosial di Indonesia
Authors: Nurhakim Habib Akbar , Pramuharam Annas Ma’ruf , Birsyada Muhammad Iqbal
Published: January 2025

This article aims to: (1) explain the ethical politics and the origins of the Kweekschool establishment policy; (2) analyze the educational system and programs offered at Kweekschool; (3) examine the influence of Kweekschool on the social transformation of the native (bumiputra) community. This study employs a historical research method. The findings indicate that: (1) The ethical politics, formalized by Queen Wilhelmina in 1901, led to the implementation of the Kweekschoolplan in 1927, which facilitated the establishment of Kweekschool as a response to the need for local teachers; (2) Kweekschool offered various educational programs aimed at training different categories of teachers, including those for rural schools and for Vervolg schools; (3) The ethical politics contributed to a social transformation within the bumiputra community, as Kweekschool graduates, who formed the educated elite, played a significant role in the emergence of nationalist movements that contributed to Indonesia's struggle for independence.
Menemukenali Efektivitas Penghapusan Perdagangan Orang dalam Mewujudkan Perlindungan Hukum Untuk Perempuan di Indonesia
Authors: Djohan Naufal Hasanuddin
Published: January 2025

Objective:the purpose of this research is to identify the effectiveness of human trafficking eradication efforts in Indonesia in realizing legal protection for women.Methodology/Approach/Design: this research employs a legal empirical method with a qualitative approach. This method allows researchers to analyze legal issues and social impacts of human trafficking in Indonesia. The research also includes a theoretical review of the concept of human trafficking, including in the context of Simone de Beauvoir's commodification of women.Results and Discussion: the results of this research indicate that despite regulations such as the Palermo Protocol and Law Number 21 of 2007 on the Eradication of Human Trafficking, approximately 40 million people are still affected by human trafficking in Indonesia, with 60 percent of them being women. Factors such as the commodification of women and patriarchal views of women play a role in this issue. Additionally, the research notes the involvement of technology in human trafficking, as seen on websites like Pornhub.Practical Implications: this research has practical implications in the efforts to provide effective legal protection for women in Indonesia. By understanding the root issues and evaluating existing laws, this research can help drive changes in legal practices and broader social changes. This is expected to influence society, businesses, and other entities in the fight against human trafficking.Novelty/Value: this research contributes to revealing issues that may not have been previously uncovered, especially in the context of human trafficking in Indonesia. The value of this research lies in a better understanding of how legal and social aspects can work together to protect women from human trafficking. The success in creating an effective legal system based on Lawrence Mier Friedman's legal system theory is an added value of this research. Keywords: Human Trafficking. Legal protection. Woman. Patriarchy. Legal System.
„Edukator rodzinny” w starzejącym się społeczeństwie. Mieć potrzeby i być potrzebnym ucząc się przez całe życie
Authors: Konieczna-Woźniak Renata
Published: January 2025

The article aims to present the possibilities of using older people’s knowledge, skills, competencies, and wisdom as educators of the younger generation, especially in a family environment. The text also raises the issue of the possible meeting of older people’s psychosocial needs through the education of young people. The satisfaction of being a “family educator” may increase the level of motivation to continue meeting needs. The effects of the young generation learning from the older generation, discussing them, and using them by students during teaching classes are becoming an interesting and important topic. They point out the value of this education and its building intergenerational relationships in times of increasing generational separation.
Z badań nad umiejętnościami intelektualnymi i procesami poznawczymi osób w spektrum autyzmu – perspektywa rozwojowa i edukacyjna
Authors: Winczura Barbara
Published: January 2025

Autism is a specific neurodevelopmental disorder that mainly involves abnormalities in social interaction, difficulties with communication and social communication, and limited, repetitive patterns of behavior, interests, or activities. These abnormalities can be described on a continuum, specifying different degrees of their severity. The development of intellectual abilities of people with autism spectrum disorders is disharmonious and highly differentiated both in the entire population and in individual cases. There is no clear profile of intellectual abilities typical of autism. Moreover, the accurate measurement of intellectual abilities and their adequate assessment of development in this group of people is quite challenging. In addition to many deficits in specific areas, some people exhibit exceptional skills in other areas. The results of many studies indicate profile differences in the cognitive abilities of people on the autism spectrum. The article offers the characteristics of cognitive difficulties and the presentation of research on intellectual abilities in this group of disorders. Recognizing the specific cognitive functions and intellectual capabilities of people on the autism spectrum is a key element in the diagnostic process which enables prediction of educational opportunities and determines the selection of appropriate methods and therapeutic agents.
ABoT 2.247, KBo. 57.180 und das Lied der Freilassung
Authors: Görke Susanne , Lorenz Jürgen
Published: January 2025

This article discusses two fragments written down during Hittite Empire times that have been attributed to the Hurrian-Hittite bilingual Song of Release (CTH 789) found at the Hittite capital Ḫattuša. The authors argue that ABoT 2.247 is a cadaster text, and that the classification of KBo. 57.180 as part of the Song of Release remains doubtful. Therefore, the transmission of the Hurrian Song of Release is limited to the era preceding the Hittite Empire, with all of its manuscripts exhibiting the Middle Script. It thus presents a rare example of Hittite text ensembles without any New Script copy. The article outlines previous thinking about this phenomenon and re-evaluates it by adding evidence of comparable text corpora and aspects of Hittite scholarship.
An Inscribed Kassite Weight from Kermānšāh Province, Western Iran
Authors: Brinkman J. A. , Aliyari Shahram , MacGinnis John , Alibaigi Sajjad
Published: January 2025

A Babylonian inscription found in western Iran is written in the name of an official of the Kassite king Šagarakti-Šuriaš (1245–1233 B.C.). It provides the first contemporary evidence for the parentage of this king and supplements archival testimony to push back the known presence of the Babylonian province system in the Zagros by about half a century.
Lie symmetry analysis of bio-nano-slip flow in a conical gap between a rotating disk and cone with Stefan blowing
Authors: Hamadneh Nawaf N. , Uddin Mohammed Jashim , Khan Waqar , Tanjila Rubina , Tamanna Nadia , Jaber Jamil J.
Published: January 2025

The cone–disk system (CDS) involves a cone, which contacts a disk at its tip. This type of flow problem is used in some devices in medical sciences, such as viscosimeters and conical diffusers. The 3-D flow of a bio-nanofluid within the gap of a CDS is examined for the four selected arrangements: (i) rotating cone with stationary disk, (ii) rotating disk with stationary cone, (iii) co-rotation of cone and disk, and (iv) counter-rotation of cone and disk. The well-known Buongiorno’s nanofluid model is applied to illustrate the flow behavior with Stefan blowing. The governing system constitutes the continuity, momentum, energy, conservation of nanoparticle volume fraction (NPVF) equation, and density of the motile microorganism (DMM) equations. The Lie group approach is used to obtain invariant transformations. Numerical simulations are done for various rotational Reynolds numbers and various gap angles to explore the flow, heat, NPVF, and DMM transport features. The radial and tangential skin friction factors, Nusselt, Sherwood, and density numbers are calculated and inspected using tabular and graphical results. The slip and blowing parameters are demonstrated to affect the fluid friction, heat, NPVF, and DMM transfer rates from the disk and cone for the selected models.
The IUPAC-Soong Prize for Sustainable Chemistry—the first IUPAC presidential prize
Authors: Keinan Ehud
Published: January 2025

In November 2020, during the early phase of the COVID pandemic, Prof. Nili Cohen, then President of the Israel Academy of Sciences and Humanities, invited me to a personal meeting in Jerusalem. She wanted to discuss my involvement with IUPAC as a long-time member of the IUPAC Bureau. Prof. Cohen mentioned that in the long history of IUPAC, the Union had only one President from Israel. Prof. Joshua Jortner, who served as the Israel Academy President from 1986-1995, was later elected the 28th IUPAC President (1998-1999).
The Impact of Family Involvement on the Board Faultlines’ Influences on Family Firm Investment Efficiency
Authors: Sun Yuefan , Wang Xinruo , Zhang Jidong , Zhang Qi
Published: January 2025

This paper investigates the relationship between board faultlines and investment efficiency in family firms and how this relationship varies due to family involvement. Our findings indicate that board faultlines have a negative effect on investment efficiency in family businesses. However, we observed that increased family involvement, specifically having more family member directors, higher family ownership, and transgenerational participation, mitigates the negative influence of board faultlines on investment efficiency.
Exploring self-regulated learning behaviours of young second language learners during group work
Authors: Lam Claudia Dussuel , Sato Masatoshi
Published: January 2025

This classroom-based observational study explored the relationship among young adolescent L2 learners’ self-regulated learning (SRL), SRL behaviours, and L2 use during group work. Although recent research has examined SRL concerning specific L2 skills (e.g., listening) via questionnaires, learners’ actual behaviours during interaction have rarely been investigated. Participants were Grades 7 and 8 (12–14 years old) EFL learners in Chile. First, participants answered an SRL questionnaire. Then, they engaged in a group project (20 groups in total) whose objective was to create a newsletter for the school. Their interactions during the group project were video-recorded (over 300 min in total). A coding scheme for SRL behaviours was developed by focusing on both verbal and nonverbal cues related to SRL. Their L2 use was analysed by focusing on the number of words, turns, and language-related episodes (LREs). The correlational analyses showed that the more SRL behaviours, the more L2 use, implying that when learners engage in SRL behaviours, it is more likely that they would benefit from group work for their L2 learning. Implications for pedagogical interventions for SRL are discussed.
An study on seismic soil-structure interaction (SSI) effects for a base-isolated structure on firm soil
Authors: Ghiocel Dan M. , Kostarev Victor , Kultsep Alex , Nawrotzki Peter
Published: January 2025

The paper investigates the seismic SSI effects for a base-isolated reinforced concrete (RC) storage structure founded on firm soil subjected to coherent and incoherent motions. Three types of base-isolators are considered: (1) lead-rubber bearing (LRB) isolators, (2) triple pendulum friction (TPB) and (3) base control system (BCS) isolators including a combination of spring units and high-viscosity damper units. Two level of earthquake severity are considered: (1) 0.40 g for DBE and (2) 0.60 g for BDBE (1.5 DBE). Both deterministic and probabilistic simulations are considered. The paper also investigates the effects of motion incoherency on the SSI responses for base-isolated structure and shows that these effects could be? quite significant. The LRB and TPB isolators are modelled as hysteretic systems, while the BCS isolators are modelled using a combination of linear springs and frequency-dependent 3D high-viscosity damper (HVD) systems. Results highlight the significant additional benefits of the 3D-space BCS in comparison with the traditional 2D-space horizontal LRB and TPB systems, for reducing of the large structural amplifications due local vibration modes, reducing drastically the floor vertical vibrations, damping totally the detrimental amplifications due to the motion incoherency effects, and also reducing the structural moments more significantly than the other isolation systems.
Development of new ISO 4917 standard series for the design of nuclear power plants against seismic events
Authors: Gersinska Rainer , Borsutzky Robert , Fäcke Andreas , Schmitt Timo , Sadegh-Azar Hamid
Published: January 2025

The first draft of the new developed ISO standard series ISO 4917 entitled “Design of Nuclear Power Plants against Seismic Events” comprises six parts where part 1 “Principles” represents the basis for the following five parts. Part 2 concentrates on “Geotechnical Aspects”, part 3 on “Civil Structures”, part 4 on “Components”, part 5 on “Seismic Instrumentation” and part 6 on “Post Seismic Measures”. All parts have been adapted to newly developed and existing IAEA guidelines. Many restrictive clauses have been opened to accommodate major relevant national guidelines and code of practices. Several new aspects from other newly developed seismic design guidelines and recent research results have been incorporated in the new drafts. In this paper the development and the corresponding scientific background of the new ISO standard series ISO 4917 is presented.
Joint multi-omics screening of neutrophil-related biomarkers for lung adenocarcinoma
Authors: Li Yunfeng , Fei Jie , Yu Hongyan , Shen Weiyu
Published: January 2025

Objectives

Neutrophils play a crucial part in the proliferation, migration, and invasion of a variety of cancers. Multi-omics approach was applied to explore the role of neutrophils in lung adenocarcinoma (LUAD) and their influence on LUAD progression was characterized.

Methods

The Cancer Genome Atlas Program (TCGA) database was accessed to obtain relevant data, based on which neutrophil subsets were identified after cell clustering and annotation using FindNeighbors and FindClusters. Monocle2 was utilized for Pseudotime analysis. Transcription factor (TF) prediction analysis was performed by applying pySCENIC. Hub genes identified by WGCNA were intersected with the genes screened by Cox regression to select key genes for LUAD. In addition, the expression and potential biological functions of the screened genes in LUAD were verified by conducting quantitative reverse transcription polymerase chain reaction (qRT-PCR), wound healing, and transwell assays.

Results

This study identified four neutrophil subsets, namely, Neu0, Neu1, Neu2, and Neu3. Pseudotime results revealed that the cells had five states, and cell communication analysis demonstrated a correlation between neutrophils and tumor cells. WGCNA analysis screened 381 hub genes, which were further compressed to 15 key genes. In vitro experiments validated the potential of the top five genes (P2RY13, CYTIP, ZYX, KLRB1, and HMOX1) to serve as biomarkers for LUAD. Knocking down HMOX1 effectively inhibited LUAD cell invasion and migration. Analysis of the prognostic models showed that the RiskScore and nomogram had strong prediction capabilities. Drug sensitivity analysis predicted vincristine as a potential drug for LUAD.

Conclusions

This study identified five neutrophil-related biomarkers (P2RY13, CYTIP, ZYX, KLRB1, and HMOX1) for LUAD. Importantly, HMOX1 affected LUAD cell invasion and migration. The present findings improved the current understanding of the pathogenesis of LUAD.
Neurological mechanism-based analysis of the role and characteristics of physical activity in the improvement of depressive symptoms
Authors: Wang Nan , Zhu Shanshan , Chen Shuyang , Zou Ju , Zeng Peng , Tan Sijie
Published: January 2025

Depression is a common mental disorder characterized by a high prevalence and significant adverse effects, making the searching for effective interventions an urgent priority. In recent years, physical activity (PA) has increasingly been recognized as a standard adjunctive treatment for mental disorders owing to its low cost, easy application, and high efficiency. Epidemiological data shows positive preventive and therapeutic effects of PA on mental illnesses such as depression. This article systematically describes the prophylactic and therapeutic effects of PA on depression and its biological basis. A comprehensive literature analysis reveals that PA significantly improves depressive symptoms by upregulating the expression of “exerkines” such as irisin, adiponectin, and BDNF to positively impacting neuropsychiatric conditions. In particular, lactate could also play a critical role in the ameliorating effects of PA on depression due to the findings about protein lactylation as a novel protein post-transcriptional modification. The literature also suggests that in terms of brain structure, PA may improve hippocampal volume, basal ganglia (neostriatum, caudate-crustal nucleus) and PFC density in patients with MDD. In summary, this study elucidates the multifaceted positive effects of PA on depression and its potential biological mechanisms with a particular emphasis on the roles of various exerkines. Future research may further investigate the effects of different types, intensities, and durations of PA on depression, as well as how to better integrate PA interventions into existing treatment strategies to achieve optimal outcomes in mental health interventions.
El cambio fónico y léxico desde la geolingüística digital: la aplicación de CORPAT al estudio del español
Authors: Julià Luna Carolina , Rost Bagudanch Assumpció
Published: January 2025

Linguistic atlases’ data are an essential source for the diachronic study of languages. The digitization of these materials and their online publication (as traditional geolinguistic maps and diverse databases) are a valuable complement to textual, oral and lexicographic corpora. In fact, they all permit the development of research on language evolution. In this sense, the Corpus of Linguistic Atlases (CORPAT) is designed to complement other linguistic tools for the study of linguistic variation and to offer data of Oral European Spanish, which has been collected throughout the 20th century. CORPAT includes information from nine regional linguistic atlases (ALEA, ALEICan, ALEANR, ALECant, ALCyL, ALeCMan, ADiM, ALBi, CaLiEx). The present paper aims to demonstrate some of the potential contributions of this corpus to the historical study of Spanish from two different perspectives: sound change (more specifically, the case of yeísmo) and lexical semantic change (in particular, the study of designations of the concept ‘to be pregnant’). The use of CORPAT allows to illustrate their evolution in the geographic space, and the results show that the study of these dialectal linguistic materials can help to contextualize variation phenomena and to describe and explain language change processes more accurately.
Preventing Contamination: The Role of Good Manufacturing Practices (GMPs)
Authors: Gendel Steven M.
Published: January 2025

Cost-effective contamination control for cannabis or hemp-derived products depends on preventing problems rather than relying on expensive responses after contamination has happened. The essential foundation of prevention is a suitable, safe, and well-controlled production system. Good Manufacturing Practices (GMPs) are the practices and controls that create this system. Regulatory agencies and industry groups have defined specific GMP requirements for traditional products (including foods, dietary supplements, and medicines) that are based on a common set of principles that can be applied to creating GMPs in the cannabis/hemp industry. It is essential that this industry clearly defines and implements industry-specific GMPs to ensure product quality, safety, and sustainability and to support the development of nationally harmonized regulatory systems.
Analysis of Viscoelastic Response and Creep Properties of Rubberized Asphalt Mixture Containing Nanosilica and Sasobit
Authors: Zhao Shengqian , Cong Zhuohong , Jian Chuan , Wang Jiaxing , Sesay Taiwo , You Qinglong
Published: January 2025

In this work, a triaxial repeated load creep test and a stepwise loading beam bending creep test were performed on different samples of stone mastic asphalt (SMA), including rubberized SMA (AR-SMA), rubberized SMA containing nanosilica (NS) and rubberized SMA containing NS and sasobit (Si/SA-AR-SMA), and SMA modified with styrene-butadiene-styrene to determine their creep behavior under different temperature and stress conditions. In addition, the modified Burgers model and the Zhou model were proposed as viscoelastic prediction models for the asphalt mixtures. The microscopic tests including environmental scanning electron microscopy and fluorescence microscopy were performed to investigate the micromorphology of asphalt rubber (AR) binder and AR binder containing NS and sasobit (Si/Sa-AR). The results show that Si/Sa-AR-SMA has the best high-temperature deformation resistance and showed least sensitivity to stress and temperature changes. NS and sasobit have a positive effect in preventing deformation development, and the low-temperature properties of Si/Sa-AR-SMA are reduced by the presence of sasobit. The predictions of the modified Burgers and Zhou models adequately characterized the evolution of creep damage with loading time for the three asphalt mixtures. The parameter variations of the modified Burgers model can explain the differences in the sensitivity of the different mixtures to stress and temperature, and the parameters based on the Zhou model can further explain the three-stage deformation properties of the three types of mixtures. AR binder show a “dendritic” structure formed by multiple swollen crumb rubber (CR) particles and both AR and Si/Sa-AR show a three-dimensional network structure reinforced by all modifiers, which is partly reflected in the excellent high- and low-temperature performance of asphalt mixtures containing CR particles.
Produções discursivas de subjetividades: as pessoas com surdez entre piedade e reabilitação
Authors: Medeiros Daniela , Vione Schwengber Maria Simone
Published: January 2025

Neste artigo, analisamos alguns artefatos culturais (panfletos de livre circulação social) com enunciados sobre a surdez e a língua de sinais e perguntamos: como esses artefatos culturais discursivos produzem subjetividades? Em nosso entendimento, a linguagem, as narrativas, os textos e os discursos não apenas descrevem ou falam sobre as coisas, mas, ao fazerem isso, instituem e produzem subjetividades. O argumento aqui desenvolvido é de que os panfletos ensinam determinados modos de existência, em nosso caso, das pessoas com surdez, e diferentes formas de se conduzir. A partir de uma análise discursiva, podemos dizer que os panfletos analisados põem em relevo uma produção de subjetividades relacionadas às pessoas com surdez, desde pessoas constituídas pelo princípio da compaixão, piedade, vitimização, até a reabilitação e, por sua vez, eliminação da surdez.
Effect of pH on the Phase Equilibrium of a Ternary Mixture of Neopentyl Glycol, Salt, and Water
Authors: zhang Yanli , Li D. G.
Published: January 2025

The ternary two-liquid phase system consisting of neopentyl glycol, sodium formate, and water was studied at pH values of 3, 4, 5, and 6. This study examined the effect of pH on phase diagrams, focusing on the length and slope of the tie-lines between the two conjugated phases. The results showed that the two-phase region expanded, and

both the length and slope of the tie-lines increased with rising pH values. The phase behavior was analyzed using the Bancroft, Othmer-Tobias, and Hand equations, the measured data showing acceptable consistency, and the Bancroft equation providing the best fit. The plait points at different pH values were estimated through extrapolation, and

empirical equations were used to fit the data and gave good results. The fitted curves

matched the data well.
Mechanism of Communication Relations Between Subjects of Foreign Economic Activity and International Economic Organizations
Authors:   Odesа Polytechnic National University, Levkina Ruslana , Kotko Yana ,   State Biotechnological University, Kulinich Oksana ,   State Biotechnological University
Published: January 2025

The article analyzes the historical development of the
concept of security, as a result of which it is highlighted how the
understanding of security has changed over time, starting from
classical theories to modern concepts. The key stages of
evolution are defined and the main stages and events that
influenced the formation of the modern understanding of security
are identified. A comparison of classical and modern approaches,
their advantages and disadvantages is carried out. Modern
challenges and trends have been identified and an analysis of
modern challenges faced by the concept of security and the latest
trends in this area has been carried out. Recommendations are
provided for improving security approaches based on historical
analysis and current trends.
Prospects of the Development of the Agricultural Extension System: Staffing
Authors:   National Scientific Centre "Institute of Agrarian Economics", Pokhylenko Nataliia , Gaidutskyi Andrii ,   National Scientific Centre "Institute of Agrarian Economics"
Published: January 2025

The dynamics of the quantitative composition of subjects of
extension activity in Ukraine have been determined. An analysis of
their distribution by regions was carried out. The load is calculated
per one adviser, who carries out consulting activities on a permanent
basis in terms of their agricultural specialization. According to the
results of the survey, the number of staff of agricultural extension
services and the number of experts involved in civil law agreements
were determined. The reasons for their decrease in 2023 have been
revealed. A ranking of restraining factors of the development of
agricultural extension services was formed. It is proposed to
supplement the existing network of agricultural extension services
acting as non-governmental organizations with such services in the
system of scientific institutions of the National Academy of
Sciences. Proposals for changing the organization of scientific
activity using interactive methods of interaction with farmers have
been provided.
Specifics of Modern Democratic Governance
Authors:   Odesa Polytechnic National University, Lypynska Olena , Boiko Iryna ,   Odesa Polytechnic National University, Neykov Sergey ,   Odesa Institute of Entrepreneurship and Law
Published: January 2025

The study of the specifics of modern democratic governance in the
current context is of great importance for a number of reasons. The
necessity for updated approaches to governance arises from the need to
adapt to contemporary challenges such as digitalisation, globalisation,
climate change, migration and political manipulation. It is imperative that
the sustainability of democratic institutions is safeguarded from
authoritarian tendencies. This necessitates a comprehensive grasp of the
intricacies of modern democratic systems. This article examines the
intricate and contradictory nature of democratic governance through the
lens of its evolution and the contemporary context. The author begins
with a famous quote by Winston Churchill and proceeds to analyse the
evolution of democratic governance concepts from classical views to
modern theories. Particular attention is paid to the role of pluralism,
citizen participation, human rights protection and the importance of civil
society. The proposed methodology extends the classical approaches by
adding new aspects, such as digitalisation and globalisation, which allows
for a better understanding of democratisation processes in the modern
context.
Determinants of intention to adopt the Nigerian digital currency, the eNaira, for financial transactions in Abuja, Nigeria
Authors: Abdullahi Marzuk , Abdullah Nasuha Lee
Published: January 2025

Nigeria became the first African country to introduce a national digital currency, the eNaira, on October 25, 2021. The primary objectives were to decrease the number of unbanked Nigerians and enhance online transaction efficiency from commercial banks. However, the Central Bank of Nigeria has noted a very low adoption rate, with only 700,000 downloads of the eNaira wallet out of a population exceeding 250 million. This research seeks to identify the key variables influencing eNaira adoption in Nigeria and to develop a model that is both valid and reliable based on these factors. A quantitative research method was utilized, involving an online survey of 120 undergraduate and postgraduate students in Abuja, Nigeria. The data were analyzed using SPSS and Smart PLS tools. The findings revealed that performance expectancy, effort expectancy, social influence, trust and government regulatory positively affect the intention to adopt the eNaira digital currency. however, facilitating condition was not found to positively relate to intention to adopt the eNaira digital currency among the citizens. This study adds to the existing body of knowledge by pinpointing the factors that influence the adoption of the eNaira in Nigeria. It also extends the Unified Theory of Acceptance and Use of Technology (UTAUT) model by incorporating new variables such as trust, government regulations, and technology awareness. The findings offer practical recommendations for policymakers and industry stakeholders in Nigeria and other developing nations considering similar digital currency initiatives.
Workplace Ethics: Instilling safety factors in the palm oil manufacturing industry
Authors: Kadil Zaleha , Maarof Mohd Ghazali
Published: January 2025

The purpose of this study is to look at factors influencing manufacturing workplace safety in the palm oil manufacturing industry.  Workplace safety encompasses a set of practices, policies, and procedures designed to create a safe and healthy work environment for employees. The study was conducted using quantitative data and was distributed to respondents using an online platform. The respondent of this study is 68 manufacturing workers. There were three parts to the questionnaire that assessed safety training, management commitment and workplace safety. The data was analysed using Smart PLS and SPSS. The results from this research reveal that both independent variable safety training and management commitment have a positive relationship to workplace safety. The result demonstrates how safety programs help employees learn how to perform their jobs correctly, maintain workplace safety, and reinforce existing safety procedures. The result of this study has further acknowledged the importance of management commitment towards the success of any safety performance.
The effect of environmental, social and governance on the Southeast Asian bank reputation
Authors: Putri Amelia , Adrianto Fajri , Husni Tafdil
Published: January 2025

Lack of understanding of how Environmental, Social and Governance (ESG) practices affect a company's reputation differently based on the age of the company, uncertainty regarding the influence of moderation variables such as company age in the context of ESG, and the need to understand how varying ESG implementations affect reputation in the Southeast Asian banking sector. Therefore, this study examines the impact of ESG performance on the reputation of existing banks in Southeast Asia, with the company's age as a moderation factor. Hypothesizing that environmental and governance performance have significant impacts, social performance does not, and company age moderates these relationships. Using a quantitative approach, this study analyzed data from 109 banks in the Southeast Asian region from 2013 to 2022 using panel data regression and processed using STATA software. The findings show that environmental performance and governance affect reputation, while social performance does not. The age of a company moderates the relationship between environmental performance and reputation but weakens the relationship between social performance and reputation and the relationship between governance performance and reputation. Control variables such as firm size, ROA, and ROE did not have a significant effect on reputation. The results of this study can provide valuable insights for policymakers, investors, and corporate managers in understanding the dynamics between ESG performance, foreign ownership, and financial health, as well as contribute to readers' knowledge and become a source of information and reference for companies.
A sustainable crowdfunding model for natural disaster victims
Authors: Ganesan Yuvaraj , Pitchay Anwar Allah , Shaharudin Muhammad Shabir , Amran Azlan , Aboueliz Noha Mamdouh
Published: January 2025

Natural disasters are calamitous incidents that affect people, buildings, and properties. Thus, financial aid from the government is crucial to overcome the losses resulting from the aftermath. However, the government is facing difficulties in providing assistance to the victims in terms of financial resources due to a constraint in the availability of recovery funds. Consequentially, the current study aims to investigate the effect of information disclosure on charitable giving behaviour in order to promote organizations’ transparency, which will encourage potential donors to donate and serve as a means for sustainable funding sources to aid the victims. The study addresses the gap by using the Mediated Philanthropical Model (MPM) in Social Exchange Theory. Furthermore, this research also aims to offer a mode of sustainable financing for the victims of natural disasters using the cash Waqf principle. The development of the present study is based on examining relevant literature on natural disasters and the issues that the government and non-government institutions face in raising funds for post-disaster recovery planning in order to present a model that provides sustainable funding to support affected victims. The findings will offer valuable insights that could prove beneficial for charitable organizations to attract new donors. Moreover, this study also supports the government in establishing a viable crowdfunding charity model, which in turn will alleviate the financial strain caused by limited government funding. The current research does not contain any empirical analysis; however, future studies can conduct surveys of funders and interview beneficiaries on the practicality of the proposed model.
„Zdrowy” system finansowy samorządu terytorialnego fundamentem „zdrowych” finansów samorządowych
Authors:   Politechnika Gdańska, Jastrzębska Maria
Published: January 2025

Purpose – The article aims to identify the features that should characterize the financial system of local government as the foundation of healthy local government finances. In addition, the article aims to indicate changes in the structure of the financial system of local government with particular emphasis on the revenue system of local government units in the above context. Research method – Methods such as descriptive and comparative analysis, inductive and deductive reasoning and critical analysis of source literature were used. Results – At the beginning, the features of a healthy financial system of local govern ment were identified. The features of a “healthy” financial system of local government are related to the quality of the system’s design (the way the system was designed and orga nized), as well as the quality of its functioning in practice (whether the system is stable, effective and in line with the expectations of local government communities). Next, new solutions in the area of the income system of local government units were assessed in the context of healthy local government finances in our country. Originality /value /implications /recommendations – Theoretical research was carried out on the essence and features of a “healthy” financial system of local government. This research constitutes an original approach to the issue of the quality of the financial system of local government. The term “healthy” financial system of local government and a catalog of features that it should have were proposed. New solutions in the revenue system of local government units in Poland were also assessed in the context of the identified features of a “healthy” financial system of local government.
Thorsteina Veblena wizja ekonomii i instytucji
Authors:   Uniwersytet Ekonomiczny w Poznaniu, Piątek Dawid
Published: January 2025

Purpose – The article looks at Thorstein Veblen’s views on economics and the role of institutions in the economy. The aim of the article is to reconstruct, based on literature, Veblen’s views on economics as a science and the concept and role of institutions in the economy. Research method – Critical analysis and synthesis of source literature were used as a basic research method to prepare this paper. Results – Veblen believes that economics should be an evolutionary science. As such, it should focus on examining the evolution of institutions and their impact on society and the economy. There are no natural laws or tendency towards equilibrium, but there is constant evolution, shaped by the interplay of institutions, technological progress and human activities. Originality / value / implications / recommendations – Based on a critical analysis and synthesis of Veblen’s works, his views on economics and the role of institutions are presented. Veblen’s conclusions and recommendations should be interesting, especially because of the criticism that has been levelled at mainstream economics since the financial crisis of 2008–2009 and given the fourth industrial revolution.
Postrzeganie wzrostu gospodarczego jako priorytetu rozwojowego kraju wśród seniorów i pozostałych osób dorosłych z krajów europejskich w kontekście PKB
Authors:   Uniwersytet Wrocławski, Bartkowiak Anna , Mościbrodzka Monika ,   Uniwersytet Wrocławski
Published: January 2025

Purpose – The survey aims to determine the importance of economic growth as a national development goal for the coming years in the opinion of seniors and younger people in the context of the actual economic growth of European countries. Research method – The study used data from the European Values Survey from 37 countries concerning the age of respondents, as well as responses to questions on identifying the most important goal for the country in the coming years and Eurostat data on GDP per capita. Data analysis was performed using hierarchical methods and structure -dependency index tests. Results – The results show differences in the prioritization of economic growth by people aged 60+ compared to adults in more than a dozen European countries. After considering the GDP factor, changes are noticeable for: Latvia, Lithuania, Romania, Poland, Cyprus, and France. There was also a strong negative correlation between GDP per capita and the percentage of people indicating economic growth as a priority and a moderately positive one with the percentage of people indicating economic growth as the country’s second goal. People from countries with high GDP tended to indicate economic growth as a development priority less often and to indicate more often the ability to influence labor standards and social life, as well as the aesthetics of cities and rural areas. Originality /value /implications /recommendations – The article is based on an analysis of questions from the EVS that have not been examined so far, and fills a gap in the perception of the priority development paths of a country by its citizens in terms of economic level.
Projekty brandingowe wspierające zdrowie i zrównoważony styl życia ludzi starszych. Wyniki badań
Authors:   Akademia Górniczo-Hutnicza w Krakowie, Tarczydło Beata , Dąbrowska Anna ,   Szkoła Główna Handlowa w Warszawie
Published: January 2025

Purpose – Identifying special branding projects and demonstrating their potential role in changing the behaviour, habits and attitudes of older people and in shaping their sustainable lifestyles. Research method – Triangulation of research methods, including 1) desk research with qualitative analysis of documents on health and lifestyles of elderly people in Poland, their social responsibility, sustainable strategies of selected brands and other available materials related to the research problem; 2) a case study of the retail chain Lidl Poland on the branding projects for seniors; 3) the offline participatory observation method (on the occasion of shopping and follow-up visits to Lidl shops) and online (via the brand’s social networks, dedicated platforms and the Lidl Plus app) in subsequent projects (such as campaigns, actions, ventures, events, challenges, and themed promotions) of the analyzed brand. Results – Research results on health and lifestyle of seniors in Poland differ significantly from European and world standards. In view of the above, Lidl’s branding activities for healthy eating for elderly people, their physical and intellectual activity, activation and involvement in brand activities and various ventures with partners should be considered important and valuable. Sustainable branding projects enjoy growing interest among the elderly in Poland and bring multifaceted benefits to stakeholders. Originality / value / implications / recommendations – The first research in Poland on how projects under the sustainable brand emblem affect elderly people. Key tasks of branding projects dedicated to elderly in Poland include informing and educating, engaging them in habit-changing activities encouraging physical activity and healthy eating, and longterm influencing their sustainable behaviours and attitudes. The research has shown that sustainable activities/actions/campaigns under the brands’ emblem have an impact on: the behavior of elderly customers, their attitudes, changes in dietary and lifestyle patterns, marketers’ practices, and ultimately – on society as a whole and the environment.
Thyroid disorders and the incidence of type 2 diabetes: insights from a 10-year cohort study in Germany
Authors: Sarabhai Theresia , Kostev Karel
Published: January 2025

Background

Thyroid dysfunctions, such as hypothyroidism and hyperthyroidism, are known to influence metabolism, but their long-term impact on the development of type 2 diabetes (T2D) mellitus in humans remains elusive. Thus, this study aimed to assess the cumulative incidence and association between thyroid disorders and T2D development.

Methods

We conducted a retrospective cohort study using data from the Disease Analyzer database (IQVIA™, USA) from 2005 to 2022. The study included 158,674 patients with thyroid disorders and an equal number of matched patients without thyroid disorders. Propensity score matching was performed to balance age, sex and codiagnoses between the cohorts. Kaplan–Meier curves and Cox regression models were used to assess the cumulative incidence and hazard ratios (HRs) for new-onset T2D.

Results

After a 10-year follow-up period, the cumulative incidence of T2D was higher in patients with thyroid disorders compared to the non-thyroid disorder cohort (P < 0.001). The HRs for T2D were 1.34 (95% CI: 1.28–1.39) for hypothyroidism and 1.30 (95% CI: 1.21–1.39) for hyperthyroidism. The strongest associations were observed in younger age groups for both hypothyroidism and hyperthyroidism.

Conclusion

Thyroid disorders, including hypothyroidism and hyperthyroidism, are associated with an increased incidence of new-onset T2D. These findings suggest the need for proactive screening and management of glucose metabolism in patients with thyroid dysfunctions, particularly in younger individuals, independent of metabolic risk factors.
ДЛЯ ЧЕГО НАМ ДЕНДРАРИИ?
Authors: БАРАНЧИКОВ Ю.Н.
Published: January 2025

Представлен краткий обзор содержания статей тематического номера «Сибирского лесного журнала» № 5 2023 г., посвященного исследованиям в дендрологических парках и ботанических садах.

The capsule review of the scientific editor for the thematic issue of the Siberian Journal of Forest Science, 2023, number 5 is presented, dedicated to the studies in dendrological parks and botanical gardens.