bluuebunny/crossref_metadata_2025 huggingface dataset:
APPLICATION OF TRIPLE-ENTRY BOOKKEEPING WITH BLOCKCHAIN TECHNOLOGY AS AN EFFORT TO PREVENT ACCOUNTING FRAUD
Authors: Septiawan Budi , Fartika Windi
Published: March 2024

This study aims to find out how blockchain technology which is very popular in the world of cryptocurrencies can be applied to accounting as an effort to prevent accounting fraud. Where blockchain technology is packaged as a triple-entry recording system so that the level of security of recording transactions becomes more transparent and makes audit trails easier. The research method in this study is by descriptive and qualitative analysis methods, namely by collecting, presenting and analyzing the information / data obtained so that a fairly clear picture of the problem discussed can be obtained. The results of this study show that the application of triple-entry bookkeeping with blockchain technology offers the benefits of traceability, punctuality, protection against manipulation and high transparency. Triple-entry bookkeeping is a solution to solve transparency issues and fraud activity problems that have not been completely resolved so far.
PENGARUH LEVERAGE, PROFITABILITY, DAN FIRM SIZE TERHADAP KINERJA INTELLECTUAL CAPITAL
Authors: Rosa Maria , Wicaksono Crescentiano Agung
Published: March 2024

We are currently entering the era of the industrial revolution 4.0 which is closely related to technology. Of course, this also requires companies to focus on knowledge. One if the things related to knowledge is intellectual capital. This study aims to examine the effect of leverage, profitability, and firm size on intellectual capital performance. The population used service companies listed on the Indonesia Stock Exchange for the period 2016-2019. The data used from the annual report of service companies obtained through www.idxx.co.id and also from the company’s website. Intellectual capital performance calculation uses the VAICTM formula developed by Pulic (2000). The result showed that leverage had no effect on intellectual capital performance. Two other variables, namely profitability and firm size affect the performace of intellectual capital.
Kualitas Pengungkapan Sustainable Development Goals (SDGs) dan Kinerja Keuangan
Authors: Arifianti Nadhila Putri , Widianingsih Luky Patricia
Published: March 2024

This study aims to analyze and examine the effect of the quality of SDGs disclosure in the Sustainability Report on the company's financial performance. The quality of reporting on the SDGs in this study is seen from the presentation of reporting on the company's contribution to the SDGs, whether presented qualitatively or quantitatively. Financial performance is measured using the ratio of Return on Assets (ROA). The population of this study are mining companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2020 period. This study uses a purposive sampling method with several criteria which then become the sample. Furthermore, for the reporting quality variable using the scoring method. The sample of this study amounted to 18 companies. The result of this study is that the reporting quality of SDGs has no significant effect on ROA. While the size of the company has an influence on ROA
Harga Transfer, Kesulitan Keuangan, Manajemen Laba, dan Penghindaran Pajak: Ukuran Perusahaan sebagai Pemoderasi
Authors: Suyanto  , Apriliyana Sari , Alfiani Hani , Putri Fuadhillah
Published: March 2024

Penelitian ini bertujuan untuk membuktikan harga transfer, kesulitan keuangan, manajemen laba terhadap penghindaran pajak dengan moderasi ukuran perusahaan. Sampel yang digunakan dalam penelitian ini adalah perusahaan semua sektor yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2019 dan menghasilkan 171 data sampel dari 81 perusahaan. Pengujian penelitian ini dilakukan menggunakan analisis regresi dan uji interaksi. Hasil penelitian menunjukkan bahwa harga transfer berpengaruh negatif terhadap penghindaran pajak, kesulitan keuangan berpengaruh negatif terhadap penghindaran pajak, manajemen laba tidak berpengaruh terhadap penghindaran pajak, ukuran perusahaan tidak mampu memoderasi pengaruh harga transfer terhadap penghindaran pajak, ukuran perusahaan  tidak mampu memoderasi pengaruh kesulitan keuangan terhadap penghindaran pajak serta ukuran perusahaan  tidak mampu memoderasi pengaruh manajemen laba terhadap penghindaran pajak.
CONSERVATISM INDEX IN FINANCIAL REPORTING INTEGRITY: BASED ON GOOD CORPORATE GOVERNANCE, KAP REPUTATION, LEVERAGE AND AUDIT TENURE
Authors: Yanti Fitriah Puji , Dewi Veni Soraya
Published: March 2024

The integrity of financial statements is very important for companies in order to gain the trust of users of financial statements. This study aims to analyze the effect of good corporate governance, reputation, leverage and audit tenure on the integrity of financial statements. 135 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020 became the population and 15 were selected as samples by purposive sampling. This research method uses a quantitative approach with data analyzed using multiple linear regression analysis. Audit committee variables and audit tenure variables have a positive effect on the integrity of financial statements, managerial ownership and CPA reputation variables have a negative effect on the integrity of financial statements, while the independent commissioner, institutional ownership and leverage have no effect on the integrity of financial statements. This study implies that in manufacturing companies the factors that are thought to affect the integrity of financial statements in this study still show different results from previous studies so that they cannot be generalized in various sectors and research periods. These factors still need to be re-examined in further research to get more valid results.
Effectiveness of Facial Acupressure and Acupuncture on Musculus Facei
Authors: Soekanto Ayly , Tania Putu Oky Ari , Rianti Emillia Devi Dwi , Hardiyono Hardiyono
Published: March 2024

Background: Fatigue on the face can affect the brightness of the face, if the facial muscles function well, the health of the face will be immediately visible. There are many facial care methods currently offered, which can be done with facial acupuncture and acupuncture. This study aims to determine the effectiveness of facial acupressure and acupuncture on the facial muscles, which has never been done before. Methods: Analytical experimental research was divided into two groups, the first group was given facial acupuncture treatment and the second group was given facial acupuncture treatment. The data obtained in the form of facial muscle relaxation is indicated by the disappearance of wrinkles on the face with a score of (1, 2, 3). The dependent variables are facial acupuncture and facial acupuncture. Inclusion criteria were women aged 40 – 50 years, agreed to take part in this study, and had no facial abnormalities. The exclusion criteria are women aged less than 40 years or over 50 years, and there are defects in the facial area. This research will be carried out in May – June 2023 at the Wijaya Surabaya doctor's practice and polyclinic. Results: The results of the study found that 20 minutes of facial acupuncture was useful for relaxing the facial muscles by up to 60%, on the sixth day the face looked brighter and cleaner, while acupuncture therapy on the facial muscles experienced relaxation of up to 60% on the sixth day with 30 minutes. The effectiveness of facial acupressure therapy is 10 minutes faster than acupuncture. Conclusion: Facial acupressure therapy and acupuncture therapy have proven to be effective in relaxing the facial muscles.
Borsa İstanbul’da Sermaye Varlıkları Fiyatlama Modelleri SVFM ve USVFM’nin Geçerliliği
Authors: Muddasir Muhammad , Kulalı Gülşah
Published: March 2024

Borsa İstanbul’da Sermaye Varlıkları Fiyatlama Modeli (SVFM) ve Uluslararası Sermaye Varlıkları Fiyatlama Modeli (USVFM) geçerli midir? Alan yazında bu soru üzerine henüz tam bir fikir birliğine ulaşılamamıştır. Bu çalışmada BIST-30 endeksindeki 28 adet ve BIST-100 endeksindeki 76 adet işletmenin Mart 2010 ile Şubat 2019 arası günlük pay senedi getirilerinden oluşan dengesiz panel veri seti kullanılarak bu tartışmaya yeni kanıtlar sunmak amaçlanmakta ve risk-beklenen getiri ilişkisinin doğrusal olup olmadığı araştırılmaktadır. Ampirik bulgular Borsa İstanbul’da (BIST) hem SVFM hem de USVFM’nin geçerli olduğunu; ancak pay senedi getirilerini açıklamada USVFM’nin SVFM’ye göre daha iyi performans gösterdiğini ortaya koymaktadır.
Calendar Anomalies in NFT Coins
Authors: Can Ergün Zeliha
Published: March 2024

Abstract

This study examines the effect of day-of-the-week, month-of-the-year, and turn-of-the-month anomalies on NFT coins (Stacks, Tezos, and Decentraland) and Bitcoin over the period 2019–2023 by employing the generalized autoregressive conditional heteroscedasticity (GARCH) model. Based on the day-of-the-week anomaly results, Bitcoin has lower returns on Thursdays and Fridays, and Stacks has lower returns on Wednesdays. The remaining coins do not exhibit that anomaly. According to the month-of-the-year effect results, all evaluated coins generated abnormal returns in January. Moreover, positive returns were also reported in February for Tezos, Decentraland, and Bitcoin. Additionally, Bitcoin experienced positive returns in March as well. Furthermore, besides January, Stacks had significantly positive returns in April and May. Finally, the results of the turn-of-the-month anomaly suggest that only Stacks has statistically significant and positive returns on the last day of the month and the next three days. The remaining cryptocurrencies do not have such an anomaly. Overall, the findings of this study suggest the existence of calendar anomalies in the cryptocurrency market that contradict the assumptions of market efficiency. By using these outcomes, investors may develop trading strategies for their portfolio selection; hence, by taking advantage of the market, they could earn unusual profits.
Türkiye Pay Senedi Piyasası ve Makroekonomik Değişkenler Arasındaki İlişkiler
Authors: Nazlıoğlu Elif Hilal
Published: March 2024

Bu çalışmanın amacı Türkiye için pay senedi piyasaları ve makroekonomik göstergeler arasındaki ilişkileri incelemektir. Bu amaçla çalışmada BIST100 endeksi, tüketici fiyat endeksi (TUFE), politika faiz oranı ve döviz kuru (Dolar/TL) değişkenleri, Ocak 2000 – Ekim 2023 dönemi için aylık frekansta ele alınmıştır. Çalışmada değişkenler arasındaki ilişkileri zaman serisi yöntemleri ile incelemek için Toda&Yamamoto ve Fourier Toda&Yamamoto nedensellik testleri kullanılmıştır. Sonuçlar Türkiye’de politika faizinden pay senedi piyasalarına tek yönlü nedensellik ilişkisi, TUFE ve Dolar/TL arasında çift yönlü nedensellik ilişkisi ve BIST100’den Dolar/TL’ye tek yönlü nedensellik ilişkisi olduğunu göstermektedir. Politika faiz oranı ve Dolar/TL döviz kuru ile TUFE ve BIST100 arasından nedensellik ilişkisi bulunamamıştır. Buradan hareketle politika faiz oranındaki bir değişim BIST100’ü etkilemekte iken BIST100’deki bir değişim Dolar/TL’yi etkilemektedir. Bu bulgular yatırımcılar, politika yapıcılar ve araştırmacılar için yeni bilgiler sağlamaktadır.
Navigating the Stock Market: Modeling Wealth Exchange and Network Interaction with Loss Aversion, Disposition Effect and Anchoring and Adjustment Bias
Authors: Saltık Ömür
Published: March 2024

This study aims to integrate meta-analysis into agent-based models to provide foundational insights into biased agent interactions. It delves into how various behavioral biases, such as anchoring, disposition effect, loss aversion, and others, influence market dynamics and investor decisions. By utilizing agent-based models, it offers simulations of market scenarios and investor behaviors, highlighting the impact of individual decisions on market dynamics. The innovative approach of this study lies in its integration of behavioral finance theories with real market data, offering a nuanced analysis of market behaviors. This work contributes a new perspective to behavioral finance and encourages the use of agent-based models to deepen the understanding of market dynamics and investor behaviors, potentially aiding in financial market analysis and policy formulation. This study aims to provide a foundational infrastructure for research that wishes to integrate meta-analysis into agent-based models and enable the examination of biased agent behaviors. The findings of this study have managed to model the interactions of loss aversion, disposition effect, and anchoring and adjustment bias in the closest manner to the real world by considering agents' socio-demographic and psychological factors. The results are highly conducive to more accurately modeling human behaviors in portfolio optimizations and expanding the applications of Generalized Artificial Intelligence in financial markets.
Measuring Technology Readiness Index Level: Scale Adaption Study
Authors: Günaltay Meliha Meliş , Önder Ömer Rifki , Özgür Emrah Gökay
Published: March 2024

Technological advancements are transforming healthcare service processes. Moreover, medical care technology plays a critical role in improving the life expectancy and quality of life of the global population. In this context, determining the readiness of employees for technological systems is of great importance. This study aimed to adapt the four-dimensional Technology Readiness Index to Turkish culture. It was based on data obtained from two different sample groups (n=187, n=437). The analyses confirmed the four-factor structure of the Technology Readiness Index. The Cronbach's Alpha coefficient was found to be 0.97. Additionally, the structural validity of the scale's factors was tested and found to be acceptable.
Psikososyal ve Manevi Sorunların Çözümünde Okul Sosyal Hizmetinin Gerekliliği
Authors: Sağlık Sema
Published: March 2024

Bu araştırmanın amacı, yönetici, öğretmen ve rehber öğretmenlerin görüşlerine göre lise öğrencilerinin okul ortamlarında yaşadığı psikososyal ve manevi sorunlarını belirlemek ve bu sorunların giderilmesinde okul sosyal hizmetinin gerekliliğini ortaya koymaktır. Araştırma nitel araştırma çerçevesinde toplam 30 yönetici, öğretmen ve rehber öğretmenden oluşmuştur. Araştırmada lise öğrencilerinin okul yaşamını etkileyen aile, toplum, okul sistemi, okul çevresi ve eğitim sistemi kaynaklı; teknoloji bağımlılığı, madde kullanımı, şiddet, devamsızlık, parçalanmış aile, maddi ve manevi sıkıntılar, çocuk işçiliği, ihmal ve istismar, yetersiz rehberlik hizmetleri gibi birçok sorun tespit edilmiştir. Rehber öğretmenlerin çoğu suça sürüklenmiş çocuk, bağımlılık, ihmal ve istismar, şiddet ve çocuk yaşta gebelik gibi özel konuları müdahale edemediği sorunları olarak saymaktadır. Tüm katılımcılar sorunların öğrencide bıraktığı psikososyal ve manevi bütünlüğü üzerindeki olumsuz etkilerini vurgulayarak, sosyal hizmet stratejileri ile çözüm bulunabileceğine işaret etmektedir. Araştırmadan elde edilen sonuçlar, sorunların çözümü için okullarda ekolojik perspektifi dikkate alan okul sosyal hizmet uzmanlarının istihdam edilmesi ve okul sosyal hizmeti uygulamasına geçilmesi gerekliliğini ortaya koymaktadır
The Effect of Macro-Economic Indicators on Voter Behavior in Turkey: An Analysis on General and Local Elections of 1980-2019
Authors: Turna Başak , Polat Ferihan
Published: March 2024

The main actor of voter behavior is the human and human behavior under the identity of voter. For this reason, voter behavior emerges as a product of a complex process as it can be influenced by different factors. In this respect, voter behavior, which constitutes the most measurable behavior type of political participation, requires a multidimensional approach. This study aims to determine the sensitivity of political party vote rates to changes in macroeconomic indicators such as inflation, growth and unemployment rates in general and local elections held in Turkey between 1980-2019. The sensitivity of voters to economic indicators is analyzed within the framework of the economic approach and the responsibility hypothesis. In this study, econometric analyses were conducted with the help of Eviews 10 program and necessary tests were applied. In the study, the existence of correlation relationship between variables is revealed by horizontal cross-section dependence test. The results of the horizontal cross-section dependence test show that voters who vote in general and local elections are sensitive to variables such as unemployment, inflation and economic growth.
Day-of-the-Week and Month-of-the-Year Effects in the Cryptocurrency Market
Authors: Kahraman İbrahim Korkmaz , Kök Dündar
Published: March 2024

This study examines the day-of-the-week (DoW) and month-of-the-year (MoY) effects in the cryptocurrency market, with a focus on Bitcoin (BTC) and Ethereum (ETH). Due to the absence of a specific closing time in the cryptocurrency market, the closing time of the daily data is taken as 23:59 UTC. Initially, an appropriate volatility model for the cryptocurrency market is established using the GARCH, EGARCH, and TGARCH models. The most appropriate model for BTC is ARMA(1,0)-EGARCH(1,1) and ARMA(1,0)-GARCH(1,1) for ETH. The results of the analysis indicate a leverage effect in the cryptocurrency market, where negative shocks cause a more significant increase in volatility than positive shocks. Based on this volatility structure, the DoW and MoY are analyzed. For BTC, returns on other days are lower compared to Mondays. However, for ETH, returns on Thursdays are lower than those on Mondays. In terms of volatility, both BTC and ETH show that the highest volatility occurs on Mondays. For the MoY effect, neither BTC nor ETH don’t exhibit a significant effect in the mean equation. Nevertheless, the variance equation indicates that January has higher volatility compared to other months, indicating the presence of a MoY effect in terms of volatility.
Future anxiety among media professionals and its relationship to utilizing artificial intelligence techniques: The case of Egypt, France, and UAE
Authors: Al Adwan Muhammad Noor , El Hajji Mohmad , Fayez Hossam
Published: March 2024

This article aims to study professional future anxiety differences among media professionals and its relationship to utilizing artificial intelligence (AI) techniques in media institutions in Egypt, France, and United Arab Emirates (UAE); and to know the effect of the intensity of employing AI techniques in various media institutions on the professional future anxiety of the sample. A convenience sample was drawn from the three countries, with a total of 300 media professionals. It included 100 participants from each country, to whom the questionnaire and the professional future anxiety scale were applied. The methodology regarding data collection is quantitative research. Descriptive analysis was used to extract the results. Pearson correlation coefficient, ANOVA, and simple linear regression analysis to test the research hypotheses. The study revealed that there is a statistically significant direct correlation between the employment of AI techniques in media institutions and professional future anxiety among media professionals in Egypt, France, and UAE. It was also evidenced that there are differences in the degree to which media institutions employ AI technologies in favor of France, while no differences were found in the level of professional future anxiety among media professionals based on the variable of the country. The respondents’ degree of professional future anxiety was moderate. The results also confirmed that media institutions’ extensive employment of AI techniques contributes to effecting professional future anxiety among media professionals participating in the study. The most prominent technologies and applications employed by media institutions and were used by the respondents were techniques for verifying the accuracy of sources, information, and content, and techniques for increasing the efficiency of news coverage and processing, ChatGPT application.
Exploring the Link between Organisational Performance Pressures and the Factors that Compromise Ethical Leadership
Authors: Ngcobo Senzo , Reddy Colin D
Published: March 2024

Purpose: This research paper explores the link between threat-appraised organizational performance pressure and factors that compromise ethical leadership. Design/Methodology/Approach: The study uses a qualitative approach, using a rank-type Delphi method and administered questionnaires to 40 academic and practitioner experts and 10 organisational leaders. The collected data was analysed through qualitative comparative analysis (QCA). Results: The findings provide empirical evidence of the detrimental impact of threat-appraised performance pressure on ethical leadership behaviour. Four themes are identified as top-ranked organisational performance pressures and factors compromising ethical leadership: market share growth pressure, pressure to present positive financial statements, pressure to achieve greater efficiency, and competitive pressure linked to several factors that compromise ethical leadership. Practical Implications: This research has practical implications for academics, ethics practitioners, policymakers, and organizations, emphasising the importance of mitigating the negative consequences of performance pressures on ethical decision-making. The research supports the development of effective measures, training programs, and ethical frameworks to navigate ethical challenges posed by performance pressures, contributing to long-term success and sustainability. Originality/Value This research contributes novel insights to the field of ethical leadership by exploring the relationship between organisational performance pressures and factors compromising ethical leadership. It fills a significant gap in empirical evidence and advances our understanding of how performance pressures can impact ethical leadership behaviour. The rigorous methodology, comprehensive analysis, and practical implications make it valuable for academics, researchers, practitioners, and policymakers. Keywords: ethical leadership, performance pressure, qualitative comparative analysis, Delphi method, dishonesty, unfairness, low moral judgement, lack of accountability
Legal Assessment of the Condition of Recourse to Domestic Judicial Authorities in the Judicial Procedures of the European Court of Human Rights with a view to the Case of Salahuddin Anju and others v. Turkey
Authors: Jafari Shaho
Published: March 2024

The authoress outlines new welfare models and community enterprises, in the context of the Third Economy, with the aim of defining guidelines and interventions for the promotion of social enterprise and the strengthening of the social and solidarity economy. The Third Economy understands enterprise as an integral part of society and aims to create a new economic model that combines profit and sustainable development in line with the goals set by Agenda 2030. The goal is to define new development paradigms that put people at the centre, heeding the next generation. Sustainability is the file rouge of this study offering a rich review of the literature on the concept of the commons, while illustrating practices that have already been initiated. The essay also discusses the draft law on Community Social Enterprises as a welfare model, and concludes with de iure condendo perspectives. Keywords: Welfare; Commons; Third economy; Worker partcipation; Social responsibility.
Las visitas de periodistas extranjeros a la Argentina. La implementación de una táctica de comunicación exterior de la Dictadura (1976-1981).
Authors: Cristiá Moira
Published: March 2024

Desde 1976, la dictadura argentina elaboró sofisticados planes de comunicación exterior para contrarrestar la multiplicación de denuncias por violaciones de derechos humanos que se presentaban en los foros internacionales. El presente artículo analiza los lineamientos de sus dos principales planes, examinando puntualmente la puesta en práctica de una de sus tácticas compartidas: la visita de periodistas extranjeros a la Argentina. Aquí se estudian las experiencias contrastantes del español Fernando Vizcaíno Casas y de la francesa Irène Jarry, ambos invitados con el fin de que escribieran artículos positivos para el régimen militaren la prensa de sus respectivos países. Mientras el primero era afín ideológicamente a la Junta, la segunda se mostraba menos alineada, pero permitía articular una atractiva alianza público-privada. Cruzando diversas fuentes, algunas aún prácticamente inexploradas, echaremos luz sobre la implementación de uno de los ejes de esos programas, proponiendo que se constituyeron en estrecho seguimiento del accionar comunicativo de sus opositores.
Prácticas religiosas durante la Pandemia del COVID-19 y el retorno de la Peregrinación 122º de los Tres Pueblos en el Nordeste Argentino
Authors: Flores Daniela
Published: March 2024

La Provincia de Corrientes está sujeta a una fuerte carga simbólica de una profunda tradición religioso-popular en la que se expresan, mediante actos de fe, sus creencias, promesas, devociones,costumbres, agradecimientos, etc. Entre ellas se puede mencionar una de las prácticas más populares y masivas del nordeste argentino (NEA), la Peregrinación hacia la Basílica Nuestra Señora de Itatí. El presente estudio abordará la Peregrinación de los Tres Pueblos: Paso de la Patria, Santa Ana de los Guácaras y San Cosme, caracterizada por ser una de las manifestaciones religio-culturales más antiguas y tradicionales del NEA que se desarrolla desde el año 1900. El objetivo de este artículo consiste en, por un lado, realizar un breve recorrido histórico sobre la devoción a la Virgen de Itatí recuperando las Primeras Peregrinaciones Tradicionales y de los Tres Pueblos; por otro lado, se propone analizar cómo la pandemia y post pandemia, han incidido en las percepciones, vivencias y/o prácticas religiosas de los devotos a la Virgen de Itatí.
Devoción y redes sociales digitales. La mediatización de la Fiesta del Señor de los Milagros de Mailín durante la pandemia de COVID-19
Authors: Miguel Gloria
Published: March 2024

Este trabajo da cuenta de las reacomodaciones que tuvieron lugar durante la pandemia de Covid-19 para la realización de la Fiesta del Señor de los Milagros de Mailín en Santiago del Estero, una de las celebraciones católicas más importantes del noroeste argentino. La multiplicación de los lugares de devoción, la localización en los espacios domésticos junto con el uso de redes sociales y medios masivos son algunas de las modalidades implementadas para la celebración en el contexto de las medidas sanitarias de distanciamiento social en pandemia. Se aborda la relación entre religiosidad, cultura digital y espacialidad a partir del análisis de los procesos de mediatización organizados mediante la página de Facebook del santuario de Mailín, grupos de WhatsApp y pequeñas radios, como mediaciones tecnológicas para la participación de comunidades ubicadas en distintas ciudades del país.
El fenómeno religioso en los universos de ficción: el mito kriptoniano
Authors: Torres Macías Fabián Augusto
Published: March 2024

Todas las sociedades tienen mitos, sin importar la época ni el lugar. Esas mismas sociedades han creado y desarrollado universos de ficción, los cuales son prolíficos en la creación de mitologías y religiones —estructuradas o no—. En esos universos ficticios, los cómics, un medio poco abordado en los estudios —y en los congresos— sobre religión, también dedican espacio a las creencias religiosas y las prácticas devocionales de muchos de sus personajes. Dentro de los cómics, es común remitirse al género de los superhéroes, ya que es uno de los más famosos y, dentro de este último, es prácticamente inevitable referirse en algún momento a Supermán. Han pasado más de ochenta años desde 1938, cuando Supermán fue creado; eso ha sido suficiente para que exista toda una mitología acerca del personaje, se conozcan sus creencias y se conozca la cuestión religiosa de su planeta de origen. Mediante una revisión de fuentes impresas y audiovisuales, en este trabajo se busca abordar las creencias, prácticas y devociones de ese universo con el fin de descubrir y comprender que los mundos ficticios pueden ser el medio de entrada de nuevos mitos.
Quality and functional attributes of muffins with incorporation of fruit, vegetable, and grain substitutes: A review
Authors: Shukla Divyanshi , Tewari Brij Nath , Trivedi Sunil P , Dwivedi Shraddha , Kumar Vivek , Tiwari Vidyanand
Published: March 2024

Raw ingredients directly affect the quality of processed foods. Along with improvements in processing technology, processed food production has grown significantly. The percentage of bakery products in total food consumption is very high, and soft bakery foods despite having a short shelf life, are well-liked because of their deliciousness. Special attention is paid to muffins with various combinations of nutritive ingredients and organoleptic qualities. Recent research studies have extensively covered the use of various fruits, vegetables, and grain and their by products as raw materials and value-added incorporation in the muffin to produce a nutrient-rich and highly valuable muffin. The present study provides a detailed observation of three major categories of incorporated ingredients, including fruits, vegetables, and their processing by products, as well as some other grain-based ingredients used as raw materials that add value. The study compiles a brief for their use in baked goods while reviewing the literature on ingredients. The findings of the literature analysis show an increase in the nutritional content of bioactive substances like antioxidants in the muffins. It has been revealed that using ingredients derived from fruits and vegetables is safer and more effective in terms of nutrition. Muffins may have a higher quality and better nutritional profile when certain combinations of fruit- and vegetable-based ingredients are added to the main ingredient. It will be helpful to researchers, food manufacturers, and small and medium-scale bakery unit operators about various aspects of the raw materials and properties connected with new muffin formulations and the standardization of stabilized products.
Species of Laboulbeniales fungi parasitic on some common Indian insects: Isolation, visualization and characterization by Scanning Electron Micrographs (SEM)
Authors: Shukla Anupama
Published: March 2024

The Laboulbeniales are a group of lesser-known fungi. They occur as ectoparasites on the exoskeleton of various arthropod species, mainly beetles, cockroaches, ants, dipterans and a few millipede genera appearing as hairs/bristles coming out of their cuticle. They are small, non-mycelial fungi forming compact multicellular thalli, starting from a two-celled sheathed ascospore which continues to envelop the mature thallus. The fungi, being obligate, spend their entire life cycle on their insect hosts. The present study attempted to locate the Laboulbeniales fungi in the common insects of India, isolate them and identify them based on morphology. Different species of insects; Carabid beetles - Stenolophus sp., Bembidion sp., Black ants - Camponotus sp., and Earwigs - Labidura riparia; were collected from different habitats of damp garden soil, river banks, light sources and entomological collection museum situated as different sites New Delhi. The insects were scrutinized for the presence of fungi through light and scanning electron microscopy. The morphological features of each fungus were recorded, and the species were characterized. The studies showed the presence of Laboulbenia anaplogenii and L. stenolophi on the legs of Stenolophus sp.; L. egens on Bembidion sp. legs; L. camponoti on the wings of black ants and Dimeromyces anisolabis on the legs of earwigs. The identification was made primarily based on the size, shape and structure of basal foot, receptacles, antheridia and foot of the thallus or it’s remnant scar found on the insect cuticle. This is the first Indian report of conducting scanning imaging of the Laboulbeniales fungi.
Physicochemical properties of native Jack bean (Canavalia ensiformis) starch: An underutilised legume
Authors: Munjal Sapna Dhawan , Dhankhar Jyotika , Sharma Alka , Dhull Sanju Bala
Published: March 2024

Legumes are a cost-effective source of proteins and abundant starch, a biodegradable substance, providing human nutrition and serving various food sectors globally. Some of the neglected (underutilised) legumes can also be used as the cheapest source of starch. Therefore, the present study was conducted to determine the physicochemical characteristics of jack bean (Canavalia ensiformis) starch - a legume not widely known so underutilised. The starch was isolated from the bean by standard method to study its various properties. One-way analysis of variance was employed to verify a significant difference at the 5% significance level. The jack bean yielded 30.98% of starch. The starch’s moisture, ash, fat, protein, fiber, and carbohydrate content were 9.67%, 0.19%, 0.27%, 0.56%, 0.27%, and 89.28% respectively. The physicochemical properties were also determined. The apparent and total amylose contents were 43.82% and 47.78%, respectively, with 7.66% of amylose leaching at 95°C. The water and oil absorption capacities were 2.31 and 2.56 g/g, respectively, while emulsion capacity and stability were 62.30 and 71.38 %, respectively. The solubility and swelling power of jack bean starch increased with temperature from 55 to 95°C. The effect of starch concentrations (6, 8, and 10%) on freeze-thaw stability revealed that water expelled decreased as starch content increased. Nevertheless, a comprehensive investigation has not been conducted into the distinct functional characteristics and other attributes of jack bean starch. This study could provide new opportunities for conventional starch industries that rely on starch from sources like cereals, tubers, and rhizomes.
Readiness of Local Educational Institution for ISO 9001:2015 Quality Management System Certification: A Comprehensive Analysis
Authors: Aguenza Benjamin
Published: March 2024

Business certifications and accreditations are increasingly crucial for organizations, especially in educational institutions, to demonstrate service quality and gain a competitive edge. Quality management systems (QMS) will support these objectives and enhance product and service quality. This study specifically examines the readiness of local educational institution for ISO 9001 Quality Management System certification. It also evaluated the degree of impact among the respondents in terms of compliance with the QMS standard clauses. Additionally, the study identified the challenges faced by local educational institutions in obtaining ISO certification. The research design employed a descriptive approach and a survey questionnaire. Stratified random sampling was used to select a sample of 215 administration and academic personnel. The findings indicated that the assessment level for ISO 9001 is ready. However, among independent variables, leadership is the most important factor in demonstrating a high level of readiness for ISO certification. It emphasizes the importance of adhering to quality management requirements. Furthermore, the assessment differed when respondents were grouped according to their profiles.  In addition, the respondents identified moderate issues related to resistance to change and a lack of proper organizational structure. Therefore, local educational institution must view certification as an ongoing commitment rather than a one-time project. They should establish routine processes to maintain the ISO standard, improve the institution’s image, and raise employees’ awareness of the QMS in their day-to-day operations.
Measuring the Effectiveness of Online and Face-to-Face Classes Using the Community of Inquiry Framework
Authors: Parilla Eric S
Published: March 2024

The research study aims to measure and compare the effectiveness of face-to-face and online classes in the context of the Community of Inquiry Framework consisting of cognitive presence, social presence and instructional presence. It uses mixed methods of research design, and the participants are faculty members and students of different universities and colleges all over the Philippines. The importance of this research study is it assessed the effectiveness of online and face-to-face classes using the Community of Inquiry framework.  Results showed that in all aspects of the Community of Inquiry Framework, the assessments of both modalities are highly effective. However, comparing the two modalities, FtF classes outweighed the online classes in all aspects. The 7 focus group discussions also yielded the same results, where students also identified 4 themes of advantages of the FtF modality which are; (1) Personal Interaction; (2) Real-Time Feedback; (3) Personalized Instruction; and (4) Reduced Distractions.
A contribution to the liverwort flora of the Sette-Daban Range (Eastern Yakutia, Russia)
Authors: Sofronova E. V.
Published: March 2024

The Sette-Daban Range, about 650 km long, is the southernmost part of theVerkhoyansk Mountains System. The only information on the liverworts of the range so far has been based on the results of field research 2000–2001. The bedrock of the Sette-Daban Range consists mainly of limestone and dolomites, while the rest of the Verkhoyansk Mountains System is composed of acid rocks. Because of this, the flora of the liverworts of the Sette-Daban Range differs significantly in its species. The present research was carried out in 2015–2017 in the basins of the Vostochnaya Handyga and Sakkyryr rivers using the route method in different habitats throughout the vertical profile. The annotated list describes the growth conditions of each species and indicates the structures associated with reproduction. A total of 44 species were identified. Of these, Apopellia alpicola and A. megaspora are new for Yakutia, 22 species are new to the flora of the Sette-Daban Range, seven species are rare in the territory of Yakutia or in the mountains of the northeast of the republic (Arnellia fennica, Eocalypogeia schusteriana, Frullania subarctica, Lejeunea alaskana, Mannia triandra, Sauteria alpina, Scapania sphaerifera). Eocalypogeia schusteriana, Mannia triandra, and Scapania sphaerifera are included in List of Russian Protected Species, Lejeunea alaskana — in the Red Data Book of the Republic of Sakha (Yakutia). At present, 69 species are known for the liverwort flora of the Sette-Daban Range. Sette-Daban is the habitat and conservation area of many basiphilic and calcephilic liverworts, rarely found in the Verkhoyansk and Chersk Mountain systems.
Periodical press of early 20th century on the parochial school development ways in Ossetia
Authors: Kobakhidze Elena , Tuaeva Berta
Published: March 2024

In the article, based on publications presented in the Terek periodicals of the beginning of the 20th century (both secular and church), analyzes the views of Ossetian educators and publicists on the state and development of the elementary public school. The struggle of two tendencies (clerical and secular) in the supposed organization of the lower level of the system of public education is shown, and the conclusion is made that there is no single concept of the public school that would equally satisfy opponents and would be applicable to implementation.
Strategy for Africa – a comparison of France and Russia
Authors: Qun Yin , Ponka Tatyana
Published: March 2024

The article is devoted to the strategies of France and Russia in relation to African countries. The authors emphasize that the resolution of the conflicts by peaceful political means undoubtedly represents a huge field for the activities of the Russian diplomacy and will bring benefits both to Russia, which will increase its authority, and to African countries, which minimize the number of conflicts.
Possibilities of decomposition of economic incentives in the conditions of state support of entrepreneurship
Authors: Uspaeva Milana , Gachaev Ahmed
Published: March 2024

The formation of an effective market institutional structure in the modern world is impossible without a purposeful coordinating role of the state, which should, on the one hand, contribute to the creation of effective and desirable institutions, and, on the other, prevent the institutionalization of ineffective and undesirable rule norms. The development of the methodology of state “institution-building” is one of the most urgent tasks of modern scientific thought.
The development of Chinese animation art in the digital era
Authors: Zhang Bo
Published: March 2024

The wide application of computer technology and the Internet has brought about global network technology changes. In this digital age, digital media art, which has become mainstream, has a huge impact on traditional art forms. In this context, this study examines the main stages that Chinese animation art has gone through up to date and the possibilities of integrating digital technology platform with China's distinctive national culture on this particular platform.
A review of user experience research based on the classic literature in recent 30 years
Authors: Jianxin Chen , Hanfeng Zhang
Published: March 2024

Based on the literature review in the past thirty years, the authors sorted out the definition, influencing factors, measurement methods, evaluation models and practical applications of user experience, focused on the analysis of measurement methods and research models, summarized the shortcomings of user experience research, and gave directions that might have research value in the future.
Identity, Space and Urban Imagination in Shanghai: A Study of Korean Peninsula Filmmakers Working in Shanghai during the Japanese Occupation (1928–1934)
Authors: Jing Yingying , Zhan Di
Published: March 2024

Around the 1930s, filmmakers from the Korean peninsula represented by Jeong Gi-tak, Jeon Chang-keun, and Lee Gyeong-son arrived in Shanghai one after another, starting an early history of film exchanges between China and the Korean peninsula. In the historical context of the Japanese imperialist colonial invasion, filmmakers of the Korean Peninsula in exile in Shanghai, on the one hand, sought to join the wave of Chinese cinema of the time by immortalizing the spatial imagination of the city in Chinese cinema. On the other hand, their unique cultural, political, and national identities shaped the heterogeneous nature of Shanghai's urban spatial imagination.
The impact of Orthodoxy on security perceptions of the Russian Federation
Authors: Açıkgöz Ali , Altınsoy Zeynep Deniz , Süleymanlı Leman
Published: March 2024

The article is devoted to the problems of security in the context of the religious factor. Special attention is paid to the influence of Orthodoxy, as well as relevant aspects of Russia's domestic and foreign policy.
Adaptation of ethnic groups in Kazakhstan during the resettlement policy of Tsarism in the 19th – early 20th centuries
Authors: Zhumataj Samat , Jiyenaliev Yerlan , Kumar Askar , Kashkinbayeva Assem , Kapbarova Gulbanu
Published: March 2024

This article is devoted to the poorly studied topic of adaptation of Russian, Ukrainian, Poles, Uzbek, Uyghur, Dungan and other ethnic groups in Kazakhstan during the period of the resettlement policy of Tsarism in the 19th - early 20th centuries. Along with the stages of resettlement and the number of immigrants, the process of creating settlements is being consecrated as a necessary condition for collective adaptation to the natural and climatic conditions of Kazakhstan. The relevance of the study is determined by the development and formation in the 19th - 20th centuries diasporas of Kazakhstan, which have become a stable component of the demographic, socio-economic, political and cultural life of the republic, showing an example of the successful adaptation of ethnic groups in the non-cultural environment.
Konservasi Aliran Sungai Berbasis Masyarakat Dalam Upaya Pengelolaan Sumber Daya Alam Dengan Pembangunan Desa Wisata Di Desa Padang Kedondong Kecamatan Tanjung Kemuning Kabupaten Kaur
Authors: Clareza Yessy , Barchia M. Faiz , Brata Bieng , Simarmata Marulak , Romdhon Mustopa
Published: March 2024

Management of watersheds (DAS) is carried out to regulate the reciprocal relationship between natural resources in the watershed and humans in order to realize ecosystem sustainability and ensure the sustainability of the benefits of these natural resources for humans. This research was conducted in Padang Kedondong Village, Tanjung Kemuning District, Kaur Regency. The village was chosen because it is located in the Padang Guci watershed which is one of the priority watersheds. This research was conducted during April-May 2021. The results of the research that has been carried out are as follows: 1. The socio-economic indicators for the Padang Guci watershed have an average value of 2.05 (from an interval of 1 = bad to 3 = good), meaning it is included in good criteria (2 < x 3), 2. The people of Padang Kedondong Village in general have knowledge and awareness of ecology. Basically, with the existence of these resources, the community wants to get better results to improve welfare and pay attention to and increase the carrying capacity of the environment. 3. Currently Padang Kedondong Village is carrying out natural resource management functions/activities which include planning (planning) which is carried out by building a village vision, identifying and mapping village potential, identifying problems that occur in the development process, organizing which is held directly by the Village Head and assisted by village youths, implementation (actuating) with active participation from the community, and controlling is carried out by the Village Head. This indicates that natural resource management activities are going well and the community is able to manage natural resources in a participatory and independent manner. 4. At this time CBNRM in Padang Kedondong Village cannot be said to be good or not because it is still in process/underway which is expected to be able to balance the goals of community empowerment and natural resource conservation in the form of equity, empowerment by giving the community authority in making decisions, conflict resolution has never happened and it is hoped that in the future there will be no conflict between the community, knowledge and awareness in this case the community is able to preserve the existing nature wisely especially in land use , as well as protection of biodiversity (biodiversity protection) the public is prohibited from taking fish with poison and electricity. Whereas in the aspect of sustainable utilization of natural resources (sustainable utilization) results have not yet been seen because it is only being developed