bluuebunny/crossref_metadata_2025 huggingface dataset:
AN ANALYSIS OF THE IMPACT OF THE MACRO-ENVIRONMENT ON THE EFFICIENCY OF SMALL AND MEDIUM-SIZED ENTERPRISES IN THE REPUBLIC OF SERBIA
Authors: Radivojević Jelena , Ivanović-Djukić Maja , Radosavljević Marija , Zahariev Andrey
Published: February 2025

This paper analyses the influence of macro-environment on the efficiency of small and medium-sized enterprises (SMEs) in the Republic of Serbia (RS) in period from 2004 to 2021. The aim of the paper is to identify the factors that have a positive impact on the SMEs’ business i.e. encourage their development, as well as factors with negative impact which limit their further growth. Our starting assumption is that the macro-environment has a positive impact on the development of SMEs due to the fact that number of SMEs and number of their employees and their business performances has been constantly increasing throughout the observed period. By applying regression method, on the sample of 75,000 SMEs (in 2004) to a sample of 109,000 SMEs (in 2021), impact of legal-political, economic, social, technology-related factors on ROA of SMEs in RS is examined.  The results show that political instability and inefficiency in relation to the law application are a great hindrance in the development of SMEs in the Republic of Serbia, while the continuous growth of the economic activity (accompanied by an increase in the standard of living), social change (accompanied by collective welfare) and technological improvement have positive effect on the efficiency of SMEs in RS.
Impact of Node Failures on Productivity in Multilayer Supply Chain Networks: An Influence Network Analysis in the Indian Electronics
Authors:   Binghamton University, Orupalli Surendra , Sayama Hiroki ,   Binghamton University
Published: February 2025

Supply chain networks are essential for the delivery of goods and information, but disruptions such as natural disasters or trade embargoes can severely impact them. Resilience of entire networks under different types of disruptions when nodes or edges fail has been extensively studied. However, the extent to which the failure of a particular company affects another company of interest within a network has not been widely explored. To address this, we created a multilayer physical supply chain network of companies in an electronics supply chain concentrated in India. Through systematic node removal simulations, we examined how the productivity of one company is impacted by the removal of another. Extending these simulations to include all possible combinations of companies yielded an influence network that represents interdependence among nodes in terms of productivity. We observed that removing a critical node could lead to not only a decrease but, quite counter-intuitively, an increase as well in the productivity of affected nodes. This study identifies the factors that influence these productivity changes and offers insights to supply chain managers to maintain network resilience in the face of node failures.
Conclusión. Vivir en un futuro más allá de nuestra época
Authors: Hecht Gabrielle
Published: February 2025

La capacidad humana para el optimismo oximorónico deja literalmente sin aliento si se encuentra entre los millones de personas que viven viento abajo de los vertederos. La reparación real es complicada, difícil y costosa. Es inherentemente incompleta y nada glamurosa. Es mucho más fácil imaginar futuros ordenados y bien regulados: obedientes, financiados, ausentes de toda corrupción. Incluso prósperos. Tales futuros prometen paliar el pasado. Pero los futuros imaginarios construidos sobre “ruinas vivas” —ruinas que siguen sangrando y tosiendo y filtrándose y surgiendo— no pueden curar las heridas grabadas en los pulmones y la tierra y las vidas.
Introducción: El contrato racial es tecnopolítico
Authors: Hecht Gabrielle
Published: February 2025

El 16 de junio de 1976, la Sra. Sithole, profesora en Soweto, vio fuera de su escuela cómo miles de niños marchaban hacia el estadio de Orlando para protestar contra la última infamia proclamada por el régimen del apartheid. El gobierno había revisado su política de educación bantú para obligar a todas las escuelas secundarias a utilizar tanto el afrikáans como el inglés como lengua de enseñanza. Los profesores negros furiosos —muchos de los cuales no hablaban afrikáans— pidieron al Departamento de Educación Bantú que reconsiderara la decisión. Los funcionarios no cedieron. “No he consultado a la gente africana sobre la cuestión lingüística —replicó el viceministro responsable— y no voy a hacerlo. Un africano podría encontrarse con que ‘el gran jefe’ solo habla afrikáans o inglés. Le convendría saber las dos lenguas”. Los profesores negros estaban furiosos. “¿Por qué se nos impone el afrikáans en las zonas urbanas, una lengua que no se habla en ningún otro lugar del mundo y que aún se encuentra en un estado de desarrollo incipiente?”.
Procesos democráticos en la escuela: concepciones y tensiones
Authors: Bucheli Montenegro Mery Johana
Published: February 2025

En este artículo se presentan los resultados de unestudio realizado con el interés de determinar lasconcepciones y tensiones de los procesos democráticosen la escuela. Este estudio se centró en los estudiantesde básica secundaria de la Sede 2 El Aposento delMunicipio de La Cruz. Teniendo en cuenta los objetivosde la investigación, el abordaje metodológico tuvo unenfoque cualitativo y la interpretación se realizó a laluz de la hermenéutica. Específicamente, se utilizó laentrevista a grupo focal y el método Q-Sort. Además,se apoyó en la teoría fundamentada que es el soportedel Software de análisis cualitativo ATLAS.ti, empleadopara este estudio. Finalmente, se determina a partir deesta investigación, que las concepciones y tensionesde los estudiantes sobre los procesos democráticos enla escuela, están obstaculizando la correcta vivenciade la democracia y la participación motivada por laausencia de verdaderos espacios que la propicien, larelación vertical entre docentes y estudiantes, la escasaformación democrática y el insuficiente interés que loseducandos le otorgan.
Develando sombras: la urgencia de la crítica literaria en Nariño
Authors: López Rivas Alejandra Lucena
Published: February 2025

RESUMEN:
El artículo muestra un acercamiento reflexivo sobre como la critica literaria es necesaria en la literatura nariñense para que se de reconocimiento a las obras y autores nariñenses.
La Investigación como Estrategia Pedagógica (IEP) en la conservación del recurso hídrico
Authors: Melo Montero Daniela , Zambrano Gómez Guido , Rivas Escobar Hernán Modesto
Published: February 2025

Esta tesis estudia el impacto de la Investigación como Estrategia Pedagógica (IEP) en los cambios de actitud relacionados con la conservación del recurso hídrico, en estudiantes bachilleres de la IEM El Encano. Se inicia reconociendo la importancia que tiene para los estudiantes la conservación del recurso hídrico. Posteriormente, ellos desarrollan una investigación para caracterizar la calidad de un cuerpo natural de agua. Finalmente, se evalúan los cambios de actitud hacia la conservación del recurso hídrico logrados con su investigación. Este trabajo se ubica dentro del paradigma cualitativo de investigación, con enfoque interpretativo y tipo fenomenológico. Como herramientas, para colectar información, en la primera parte, se emplea la entrevista semiestructurada; en la investigación con los educandos, se diseña una secuencia didáctica basada en la IEP y para evaluar los cambios de actitud, se aplica la escala Guttman. Al comienzo, los estudiantes conciben que el agua se contamina con los residuos sólidos. Manifiestan que existe una cultura incipiente por el cuidado del ambiente debido al desconocimiento de las dinámicas de su funcionamiento, reflejada en satisfacer necesidades económicas con los servicios ecológicos del entorno, como prioridad, en lugar de conservarlos. Luego de aplicar la IEP, concluyen que las acciones antropogénicas son causa de afectación negativa del agua. Destacan las acciones individuales y colectivas en el tratamiento de aguas residuales, como una forma de protección del entorno, reconociendo la interconexión entre calidad del agua, ecosistema y salud humana. No obstante, evidencian una mediana disposición personal por participar en la sensibilización ambiental de la comunidad.
A IMPORTÂNCIA DO PROCESSO DE ENFERMAGEM NA CRIANÇA VÍTIMA DE VIOLÊNCIA
Authors: Fukushima André Rinaldi , Delorenzi Jan Carlo Morais Oliveira Bertassoni , Silva Delmárcio Gomes da , Pantaleon Lorena de Paula , Dias Rafaella Fialho Monfardini , Pinheiro Rayssa Lima , Ricci Esther Lopes
Published: February 2025

A violência infantil foi normalizada durante décadas na sociedade, resultando em diversas consequências graves para o desenvolvimento físico e psicológico das vítimas, que persistem até os dias atuais. O presente artigo aborda a importância do processo de enfermagem na identificação precoce de sinais de violência em crianças. Para tanto, foi realizada uma revisão bibliográfica utilizando bases como Google Acadêmico e SciELO. Os resultados evidenciam que a formação continuada dos profissionais de enfermagem, com foco em protocolos de atendimento voltados ao combate da violência infantil, é essencial para garantir a eficácia no atendimento. O estudo demonstra que o processo de enfermagem é uma ferramenta vital para assegurar um cuidado humanizado, promovendo a segurança e o bem-estar das crianças vítimas de violência.
Palavras-chave: Processo de enfermagem; Violência Infantil; Criança.
Festive Capitalism and the Antagonist: A Qualitative Content Analysis of Sponsored Chinese New Year Shorts in YouTube from Malaysia in 2022
Authors: Lim Jew Kim
Published: February 2025

This study explores the use of antagonists in Chinese New Year shorts as cultural products to uphold capitalist ideology. Employing qualitative content analysis and character theory within the Marxist framework of cultural commodification, the examination of 50 shorts available in YouTube from Malaysia in 2022 found that regular forms of antagonists persisted. The shorts revolved around middle-class families, allowing the audience to easily relate to the overall narratives. Positive endings create a favourable impression of the sponsored brands, promoting longterm consumerism and brand support. The commodification of Chinese psychology is evident through the creation of fear during the festive season.
Bridging e-government with digital literacy: A literature review
Authors: Isabella Isabella , Agustian Endy , Baharuddin Tawakkal , Ibrahim Abdul Halil Hi
Published: February 2025

This research aims to overcome the lack of understanding of how digital literacy can improve the effectiveness and accessibility of e-government. This study conducts a bibliometric analysis of e-government and digital literacy literature using a document mapping approach, drawing from Scopus database data. The tool utilized for analysis is VOSviewer. The results reveal a noteworthy growth in publications over the years, underscoring an escalating interest in e-government and digital literacy. Authors from various countries contribute, reflecting global concern for understanding and enhancing best practices in this domain. Computer science and social sciences emerge as the primary subject areas with the highest publication volume, signifying the intricacy of public sector digital transformation. Frequent citations highlight emerging topics such as trust, digital skills, and digital transformation in e-government and digital literacy research. These themes underscore the significance of public trust in digital public services, elevating digital skills in the populace, and improving efficiency in public service delivery through digital transformation. Given these findings, prioritizing the development of digital literacy encompassing trust, digital skills, and digital transformation is recommended to bolster e-government’s effectiveness. A profound comprehension and strategic implementation of these themes hold the potential for sustainable and inclusive growth in the realm of e-government and digital literacy in the future.
THE MESSAGE OF PREACHING FROM FORMER TERRORISTS ON THEIR FACEBOOK ACCOUNTS
Authors: Ahmad Zamzamy  , Marijan Kacung , Ida Rachmah
Published: February 2025

There has been no specific study on the preaching messages from former terrorists. This paper aims to describe the contents of the preaching messages contained in the Facebook accounts of former terrorists. This research method uses qualitative content analysis on text data from Facebook. The data were collected through observation and documentation of status message uploads on two Facebook accounts belonging to former terrorists and supported by related literature studies. The two Facebook accounts belonging to former terrorists generally contain preaching messages with general themes, deradicalization, and counter-radicalization. This paper shows that the preaching messages delivered by former terrorists have distinctive material that is different from other preachers. The delivery of preaching messages by former terrorists through social media platforms can have a positive impact in countering terrorism and promoting peaceful Islam.
Experiencias de docentes argentinos respecto del trabajo educativo en pandemia
Authors: Vargas Rubilar Natalia , Segatore María , Oros Laura
Published: February 2025

La emergencia sanitaria por el COVID-19 tuvo un impacto significativo en el ámbito educativo. En el caso específico de los docentes, el cierre de las instituciones educativas modificó en gran medida sus condiciones de trabajo. Bajo estas circunstancias, el presente estudio tuvo por finalidad analizar las experiencias subjetivas de los educadores respecto del ejercicio de la función docente durante el confinamiento. Para ello, participaron 214 docentes argentinos (84% mujeres), entre los 23 y los 60 años de edad (M = 40.96; DT = 8.72), de instituciones de gestión estatal o privada y de diferentes niveles y modalidades educativas. Los participantes contestaron una pregunta abierta que proponía describir experiencias laborales vivenciadas durante el aislamiento social. Se realizó un análisis de contenido de las narrativas, agrupándolas en categorías y subcategorías. Los docentes de la muestra relataron 435 experiencias clasificables que se concentraron en siete categorías generales: Percepción de amenaza (46,7%), Valencia emocional (26.7%), Atenuantes del estrés (7.1%), Deseos (6.4%), Oportunidades (6%), Quejas o reclamos (4.1%), Síntomas físicos (3%). El grado de acuerdo en el proceso de categorización independiente entre los evaluadores fue óptimo (99.3% de coincidencias). En su mayoría, las experiencias narradas hicieron clara referencia a situaciones percibidas como amenazantes, ligadas particularmente al entorno de trabajo y la sobrecarga laboral, así como a las consecuencias desfavorables de la pandemia. Asimismo, prevaleció en ellas la valencia emocional negativa vinculada al estrés y al agotamiento por las exigencias laborales y las medidas de aislamiento social establecidas.
Accounting Research and the Role of Microeconometrics
Authors: Gruszczyński Marek
Published: February 2025

The paper discusses and examines the presence of microeconometrics in contemporary accounting research. Quantitative methodology in accounting utilizes econometrics, particularly microeconometrics. Our analysis shows that approximately two-thirds of publications in leading journals, as well as submissions to the SSRN Accounting Research Network employ econometric methods, specifically within the field of financial microeconometrics. The papers reviewed in the author’s two surveys typically use panel econometrics methods, methods of causal microeconometrics and qualitative variables modelling.
The Influence of the Image and Traditions of Polish Cooperatives on the Functioning of Modern Food Cooperatives
Authors: Zbyrowska Małgorzata Jolanta
Published: February 2025

The purpose of the article became to verify the influence of the pre-World War II cooperative image and tradition developed over the years on the functioning of contemporary food cooperatives in Poland. Based on the estimation of an ordered logit model, the factors that exert a statistically significant influence on the perception of the context of Polish cooperative traditions in relation to the current functioning of the studied cooperatives were determined. Empirical material was collected by conducting a survey. General conclusions were made based on the interpretation of the results of the quantitative analysis. The main findings of the presented study indicate that the image and traditions formed before the Second World War have a significant impact on respondents' perception of contemporary food cooperatives. The average age of the organization's members and the fact that they have higher education have a positive impact on the evaluation of the tradition of Polish cooperatives as a factor conducive to the contemporary activities of the surveyed cooperatives.
Unilateral Primary Aldosteronism Lacking KCNJ5 Somatic Mutations is Associated with an Elevated Risk of New-Onset Diabetes Mellitus
Authors: Chan Chieh-Kai , Yang Wei-Shiung , Lin Yen-Hung , Wu Vin-Cent , Chueh Jeff S
Published: February 2025

The association between KCNJ5 mutations and the risk of developing new-onset diabetes mellitus (NODM) in patients with unilateral primary aldosteronism (uPA) remains underexplored. To investigate this association, we conducted a longitudinal study using data from the Taiwan Primary Aldosteronism Investigation database. Our sample included 360 uPA patients with adrenalectomies between 2012 and 2017, with 191 (53.1%) having KCNJ5 mutations in their adrenal adenomas. We found that uPA patients harboring KCNJ5 mutations had a higher rate of complete clinical success (69.5% vs. 43.8%, p < 0.01) and complete biochemical success (93.8% vs. 86.6%, P = 0.04) compared to those without KCNJ5 mutation at six months to one year after adrenalectomy. Over an average follow-up period of 8.5 years, multivariate Cox regression analysis revealed that uPA patients with KCNJ5 mutations had a significantly lower risk of developing NODM (hazard ratio [HR]=0.41; 95% confidence interval [CI], 0.17-0.996; p=0.049). Additionally, we identified higher body mass index (BMI) (HR=1.23; 95% CI, 1.11-1.37; p<0.01) and lower estimated glomerular filtration rate (eGFR) (HR=0.98; 95% CI, 0.97-0.99; p=0.01) as potential predictors of NODM based on baseline characteristics. The association between uPA patients without KCNJ5 mutations and higher incidence of NODM was less pronounced in subgroups characterized by younger age, higher BMI, higher eGFR, and lower potassium levels. In conclusion, uPA patients without KCNJ5 mutations have a higher incidence of NODM, with 13.6% affected during a long-term follow-up. Our findings suggest that uPA patients without KCNJ5 mutations may require more frequent follow-up for NODM after adrenalectomy.
Malnutrition and sarcopenia in inpatient rehabilitation: prevalence and associations with changes in bodyweight, muscle strength, and functional independence
Authors: Lehmann Undine , Uhlmann Katja , Meichtry André , Spielmanns Marc , Spielmanns Sabine , Khatami Ramin , Marty Laura , Rüegsegger Susanne , Kressig Reto W. , Kiss Caroline M. , Maguire Clare , Zurfluh Andrea , Marcin Thimo
Published: February 2025

Objective: To investigate the prevalence of malnutrition and sarcopenia in different disciplines of inpatient rehabilitation and the course of nutritional status parameters.
Design: Multi-centre cross-sectional prevalence study and longitudinal observational study.
Subjects/Patients: Inpatients (> 18 years) in geriatric, pulmonary, cardiovascular, internal medicine/oncological, musculoskeletal, or neurological rehabilitation in 5 rehabilitation centres were included.
Methods: Malnutrition was assessed according to the Global Leadership Initiative on Malnutrition criteria. Sarcopenia was assessed according to the European Working Group on Sarcopenia in Older People criteria. Bodyweight, hand grip strength (HGS), and functional independence measure (FIM) were assessed within 3 days of admission and after 21 days of rehabilitation and analysed using linear mixed models with time*diagnosis interaction.
Results: The study included 558 patients (51.8% male, median age 73.0 years). The overall prevalence of malnutrition and sarcopenia was 35.5% (95% CI 31.5, 39.6%) and 32.7% (95% CI 28.8, 36.8%), respectively. Patients with risk of malnutrition lost on average 1.14 kg (95% CI –1.64, –0.63) during rehabilitation. Patients slightly increased their HGS and FIM, irrespective of risk or diagnosis of malnutrition or sarcopenia. However, at the end of the rehabilitation, malnourished or sarcopenic patients had still a significantly lower bodyweight, HGS, and FIM than patients without (p < 0.01). Some 37.3% of patients at risk of and 35.4% with diagnosed -malnutrition did not receive group or individual nutritional -counselling.
Conclusion: Malnutrition and sarcopenia are highly prevalent during inpatient rehabilitation. Nevertheless, dietitians are often not involved in the therapy. While nutritional parameters and functional independence improve, patients with malnutrition and sarcopenia remain on a lower level after 3 weeks of rehabilitation. Long-term follow-up after rehabilitation is recommended to prevent nutritional and muscular decline and related negative health outcomes.
Forgózárak kényszerpályái : 2. rész
Authors: Vozsech István
Published: February 2025

A tanulmány a forgó zárfejek vezérlését biztosító hengeres kényszerpályák kinematikai leírásával foglalkozik. A 3 dimenziós feladatot 2 dimenziós feladattá redukálva elemzi a különböző geometriai kialakítású pályák kinematikai viszonyait, megvizsgálja a kényszerpályán mozgó pont sebesség-, illetve gyorsulásfüggvényeit. Eljárást mutat az adott gyorsulásfüggvénnyel és geometriai kezdeti-, illetve végértékkel adott kényszerpályák síkbeli előállítására, majd azok egyenleteinek térbeli leképezésére. Eljárást mutat továbbá analitikusan nem megoldható, tetszés szerinti gyorsulásfüggvénnyel meghatározott, nem szimmetrikus kényszerpálya-függvények előállítására is.
Air Defender 23 - A NATO legnagyobb légierő haderőnemi gyakorlata
Authors: Kelecsényi István , Varga Attila
Published: February 2025

2023. június 12–23. között Németország adott otthont a NATO történetének eddigi legnagyobb európai légierő haderőnemi gyakorlatnak. A transzatlanti szolidaritás jegyében szervezett Air Defender 23 gyakorlat során 25 nemzet mintegy tízezer katonája 250repülőgéppel gyakorolta a légi műveleteket. A szövetséges repülőerők nagyszabású gyakorlatán a magyar légierő öt harcászati repülőgéppel és 48 fővel képviselte hazánkat.
Mintagyűjtés a Hold túlsó oldalán
Authors: Frey Sándor
Published: February 2025

A kínai holdkutatási program harmadik fázisában a 2024 májusában indítottChang’e–6 űrszonda mintegy 2 kg tömegű felszíni anyagmintát hozott a Földre, méghozzá most először a Hold túlsó, a Földről nem látható oldaláról. A különleges, korábban még sosem látott minták részletes laboratóriumi elemzésétől a kutatók a Hold keletkezését és fejlődését övező rejtélyek megoldását várják. Röviden ismertetjük a Hold eddigi űrszondás kutatásának történetét, az ambiciózus kínai holdprogramot, valamint beszámolunk a Chang’e–6 küldetéséről.
Operation Deep Purple : 3. rész
Authors: Zentay Péter
Published: February 2025

Operation Deep Purple fedőnéven, 2023 szeptemberében lezajlott a világ eddigi legnagyobb barlangi mentése, amelyre a dél-törökországi 1246 m mély, Morca-barlangban került sor. A morca szó törökül lilát jelent; ez a kifejezés, valamint a barlang nagy mélysége ihlette az akció fedőnevét (Mély lila ’had’művelet – Operation Deep Purple). A szakemberek összefogásának nemzetközi visszhangja jelentős volt, szinte az összes nyugati média foglalkozott a sikeresen végződő kezdeményezéssel. A barlangi mentés nem tartozik szorosan a haditechnika tárgykörébe, azonban az itt bemutatott technikák, a szervezés és a logisztika sok hasonlóságot mutat egy katonai vagy katasztrófaelhárítási művelettel. A mentésben kulcsszerepet játszottak a Magyar Barlangi Mentőszolgálat (BMSZ) tagjai és sok segítséget nyújtottak a magyar kormány hivatali szervezetei és a Magyar Honvédség is. A cikkben a mentés egyes technikai, logisztikai és szervezési hátterét ismertetjük. A cikk szerzője a Magyar Barlangi Mentőszolgálat tagjaként vett részt a műveletekben.
A német alárendeltségbe léptetett Magyar Királyi I. Gyorshadtest tevékenysége : 9. rész
Authors: Somkutas Róbert
Published: February 2025

A Magyar Királyi Honvédség részvétele az 1941. évi Szovjetunió elleni hadműveletben a német Barbarossa hadművelet részét képezte. Az ott harcba vetett, német alárendeltségbe került magyar királyi I. gyorshadtest szervezetében két (páncélozott) felderítő-zászlóalj tevékenykedett. A csapatok tevékenységét az üldözés, illetve a több száz kilométeren keresztül történő, dinamikus tempójú Kelet felé nyomulás jellemezte. A sorozat első része az 1941. június 22. és július 9. közötti eseményeket idézi fel.
Assessing the future of Pulsatilla grandis in the Czech Republic
Authors: Tichý Lubomír , Slavík Petr , Popelka Ondřej
Published: February 2025

Pulsatilla grandis is a symbolic species of dry grassland ecosystems and indicates the importance of diverse management strategies for its conservation and protection of the associated biodiversity. Despite being classified as of Least Concern on the IUCN Red List, there has been a significant decline in its native dry grassland habitats due to habitat degradation, abandonment and eutrophication. This study investigates the population dynamics and conservation status of this threatened vascular plant, focusing on data for flowering individuals, threats and site characteristics collected over 19 years from 420 Czech populations. Employing two imputation models to address missing data, this study reveals a considerable decrease in flowering plants, with 17–20% of populations experiencing complete loss of flowering individuals within the period monitored. The total loss of flowering individuals in the Czech Republic is estimated to be between 23 and 46%. Although management efforts have doubled, factors limiting species survival, like litter accumulation and dispersal and spread of invasive species, continues to have a serious effect on habitat quality. This study underscores the need for ongoing and increasing efforts in conservation and habitat management in order to prevent further decline of this and other related dry grassland species in the Czech flora.
Aprendizajes basados en problemas: la necesidad de innovar la pedagogía desde el aula invertida
Authors:   Universidad Técnica de Machala Ecuador, Valdiviezo Cacay Manuel Horacio
Published: February 2025

La sociedad del siglo XXI surge imbricada por el encuentro intergeneracional que exige al sistema de educación superior replantear e innovar su rol profesionalizador, superando tradiciones disciplinares de adestramiento al cumplimiento de funciones cerradas, lo que implica no solamente hablar de competencias de desempeño, sino que requiere elevar la formación a la dimensión de la innovación. La pregunta es ¿Qué atributos académicos son pertinentes en el docente para el ejercicio pedagógico fundamentado modelos que promuevan aprendizajes basados en problemas con el uso de la estrategia del aula invertida? El objetivo es “promover la aplicación de metodologías de aprendizaje basadas en problemas, sobre mediante de estrategias como el aula invertida, tendiente a elevar la calidad educativa, bajo el enfoque de la innovación de procesos ejecutados por el docente. Se trata de una propuesta con fundamento en el método experiencial vivencial, sobre el cimiento de una investigación básica, de nivel exploratorio, explicativo, descriptivo; enfoque mixto, no experimental. Los resultados dejan entrever que la aplicación metodologías del aprendizaje basado en problemas sigue siendo importante para las dos terceras partes de los gestores de la didáctica y la pedagogía, y que la combinación con la estrategia, aula invertida es altamente significativa en el 90%.
Exploring the Dynamics of Perceived Value, Brand Image, and eWOM: a Path to Loyalty in Vietnam's Low-Cost Airline Industry
Authors: Loi Nguyen Anh , Hoai Ao Thu
Published: February 2025

This study investigates the key drivers of passenger loyalty within Vietnam's low-cost airline sector, focusing on the roles of perceived value, brand image, and electronic word of mouth (eWOM). Customer loyalty, a crucial factor in the long-term success of airlines, enables cost efficiency, enhances brand equity, and builds sustainable customer relationships. Drawing on Holbrook’s Consumer Value Theory and Social Exchange Theory, the research posits that perceived value influences both loyalty and eWOM directly, while brand image moderates the eWOM-loyalty relationship. Using a structured survey, data was collected from 236 passengers, and Structural Equation Modeling (SEM) with SmartPLS 4.0 validated the measurement and structural models. Findings reveal that perceived value significantly enhances brand image and loyalty and drives eWOM, supporting its role as a core component of passenger behavior. Additionally, the moderating role of brand image strengthens the impact of eWOM on loyalty, indicating that a robust brand image reinforces consumer trust and engagement. The study's practical implications recommend that Vietnam's low-cost airlines prioritize perceived value, actively manage eWOM, and invest in brand-building strategies to boost loyalty. While these insights offer a comprehensive framework for strengthening competitive advantage, future research should address the study’s limitations by expanding the sample to different regions and exploring additional factors, such as service personalization and environmental sustainability. This research thus provides both theoretical contributions and actionable guidance for enhancing passenger loyalty in low-cost airlines.
Pengaruh Opini Audit, Pertumbuhan Perusahaan, Profitabilitas dan Kompleksitas Perusahaan terhadap Auditor Switching
Authors: Yanti Novellia Hendri , Setiawan Mia Angelina
Published: February 2025

This research aims to determine the effect of audit opinion, company growth, profitability and the company complexity on auditor switching. The population in this study are financial companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021. The research sample was determined using the purposive sampling method with a total sample of 36 companies. The data used is secondary data from the official website of finance companies. The analytical method used is logistic regression with SPSS. The of this study showed that audit opinion, company growth, profitability and the company complexity doesn’t affect the auditor switching.
Exploring Hidden Paths: Tax Strategies in Transportation through Leverage, Liquidity, and Total Assets
Authors: Mubarok Faizul , Pamungkas Farhan , Pangestu Ilham , Firdaus Paja Zaky
Published: February 2025

This study analyzes the impact of total assets, debt-to-equity ratio (DER), debt-to-asset ratio (DAR), current ratio, and crisis on corporate tax aggressiveness in the transportation sector. The research sample comprises 12 transportation companies, with financial statement data from the Indonesia Stock Exchange from 2018-2022. The panel data regression method was used for analysis. The results showed that debt-to-asset ratio (DAR), debt-to-equity ratio (DER), and total assets significantly impact corporate tax aggressiveness in the transportation sector. On the other hand, current ratio and crisis variables do not affect tax aggressiveness. These findings contribute to the understanding of factors that influence the tax strategies of transportation companies in Indonesia, particularly highlighting the importance of capital structure and firm size in the context of tax aggressiveness.
Pengaruh Struktur Kepemilikan Institusional, Profitabilitas, dan Kebijakan CSR terhadap Konservatisme Akuntansi
Authors: Mustikasari Rany , Sebrina Nurzi
Published: February 2025

In the turbulent years of 2020–2022, this study looks into the factors that influence accounting conservatism in state- owned companies (SOEs) listed on the Indonesia Stock Exchange (IDX). We examine the effects of institutional ownership structure, profitability, and corporate social responsibility (CSR) on accounting conservatism, using a sample of thirty businesses. Our results indicate that CSR and institutional ownership structures have a substantial impact on accounting conservatism. This implies that shifts in institutional ownership may have an impact on accounting procedures and may result in a preference for more cautious reporting techniques. But there was no discernible link between profitability and accounting conservatism, suggesting that profitability may not have a major influence on accounting procedures in emergency situations. These findings highlight how crucial it is to take into consideration non-financial aspects of SOE accounting processes, such as institutional ownership and CSR guidelines. This study also emphasizes the need for future investigation to better understand the causal links between these factors, investigate cross-sector or cross-national comparisons, and look at the effects of accounting conservatism on company performance. By shedding light on the variables impacting accounting conservatism in SOEs, this study adds to the body of knowledge already in existence. This enhances our comprehension of accounting practices in the Indonesian setting and has important ramifications for practitioners and policymakers.
Analisis Faktor Pemilihan Karier sebagai Akuntan Publik oleh Mahasiswa Akuntansi di Indonesia Menggunakan Pendekatan Theory of Reasoned Action Model
Authors: Duri Rafika , Helmy Herlina
Published: February 2025

This research intends to examines the impact of personal interest, financial rewards, parental influence and peer on career choices as public accountants by accounting students in Indonesia. The population of this study was S1 students majoring in accounting in Indonesia who have taken auditing courses. The sample in this research was 385 samples. This type of research is survey research with a quantitative approach. The source of data in this research is primary data. Data collection techniques with questionnaires distributed to students. Data analysis using multiple linear regression analysis. The results show that personal interest, financial rewards, and peer have a positive influence on career choices as public accountants by accounting students in Indonesia. However, parental influence has a negative effect on career choices as public accountants by accounting students in Indonesia.
Pengaruh Fungsi Audit Internal terhadap Fee Audit pada Perusahaan Sektor Keuangan yang Terdaftar di BEI Tahun 2019-2022
Authors: Pagiarri Acasia Gieta , Afriyenti Mayar
Published: February 2025

This study aims to examine the effect of the internal audit function on audit fees. This research is associative type with a quantitative approach. The population of this study were financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The sample was determined using purposive sampling technique and then resulted in 48 companies as samples. The statistical method used in this research is multiple regression analysis using the SPSS version 25 program. Audit fees as the dependent variable are measured by the natural logarithm of the audit fee. The internal audit function as an independent variable is measured by four measurements, namely the number of internal audit activities, internal audit size, internal audit certification, and frequency of internal audit meetings. This study is equipped with a control variable, namely company size. This study, through simultaneous testing results, shows that the independent variables jointly affect the dependent variable. However, partially, two of the four independent variable measurements, namely internal audit certification and frequency of internal audit meetings, have a positive and significant effect on audit fee payments. This research provides important implications for increasing the credibility of internal audit in the eyes of management and stakeholders.
Pengaruh Penerapan Akuntansi Berbasis Akrual dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan Pemerintah Daerah: Studi Empiris pada Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Solok Selatan
Authors: Fibriani Rani , Deviani Deviani
Published: February 2025

This study aims to determine the effect of the application of accrual-based accounting and human resource competencies on the quality of the financial statements of the regional government of South Solok Regency (South Solok Regency Regional Work Unit). The type of data in this study is primary data obtained from questionnaires distributed to employees or financial staff in the Regional Work Unit (SKPD) of South Solok Regency. Data analysis was done using quantitative analysis with the IBM SPSS Statistics 27 program. The sample in this study was 82 respondents with a purposive sampling technique. The results showed that the application of accrual-based accounting had a significant effect on the quality of South Solok Regency local government financial reports. Human resource competence also has a significant effect on the quality of the financial statements of the local government of South Solok Regency. For further researchers, it can add other variables that are relevant and predicted to affect the quality of local government financial reports.
Pengaruh Bystander Effect, Profesionalisme dan Pemberian Reward Terhadap Intention Whistleblowing Pada Pemerintah Kota Padang
Authors: Hessa Ar Razaaq Roofiq , Helmayunita Nayang
Published: February 2025

This research discusses the influence of bystander effect, profesionalisme, and reward giving on intention whistleblowing. This research uses a quantitative approach. This research population is Regional Apparatus Orgabization (OPD) of Padang City. The sampling method in this research used total sampling. So that all OPD will be the research sample. The respondent that have been determined by researchers in this study are the head of the OPD and three sub-division employees of each OPD who work in the financial sector. So the researchers will submit 4 questionnaires to 40 OPD. Based on the results of statistical tests, bystander effect and reward giving have no influence on intention whistleblowing, while profesionalisme has an effect on the intention whistleblowing.
Pengaruh Manajemen Laba dan Rasio Aktivitas Terhadap Peringkat Obligasi pada Perusahaan Sektor Property, Real Estate dan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023
Authors: Juhari Dalvad , Nelvirita Nelvirita
Published: February 2025

This study examines how activity ratios and earnings management effect bond ratings. The study sample includes infrastructure, real estate, and property companies listed on the Indonesia Stock Exchange between 2019 and 2023. The companies were chosen using purposeful testing. This study uses IDX's yearly report. Multiple regression analysis examines data. This study reveals that earnings management does not affect bond ratings but the activity ratio does.
Pengaruh Corporate Sustainability Performance terhadap Corporate Financial Performance dengan Karakteristik CEO sebagai Variabel Moderasi
Authors: Arianti Yessy Dwi , Pebriyani Dewi
Published: February 2025

This study aims to examine the effect of corporate sustainability performance on Corporate financial performance with CEO characteristics as a moderating variable. Corporate sustainability performance is an independent variable and corporate financial performance as the dependent variable, while CEO characteristics as a moderating variable are proxied by CEO tenure and CEO education level. This research was conducted at mining sector companies listed on the Indonesia Stock Exchange in 2020- 2022, with a total sample of 21 companies. The sampling method used in this study is purposive sampling method with criteria and requirements that have been adjusted to the research needs. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that corporate sustainability performance has a positive effect on corporate financial performance. While the CEO characteristics variable proxied by CEO tenure and CEO educational background has not been able to moderate or strengthen the effect of corporate sustainability performance on corporate financial.
Pengaruh Gender, Penghargaan Finansial, dan Pertimbangan Pasar Kerja terhadap Minat Mahasiswa Akuntansi untuk Berkarir Menjadi Akuntan Publik
Authors: Hadisti Merly , Sari Vita Fitria
Published: February 2025

This study aims to determine and analyze the influence of gender, financial rewards, and job market considerations on accounting students' interest in pursuing a career as a public accountant (an empirical study of undergraduate accounting students at state and private universities in Padang City). This type of research is a causal quantitative study. The population of the study was all accounting students in Padang City. The sample selection used the cluster sampling method. The research sample was 354 accounting students. The data analysis technique in this study used multiple linear regression analysis. Based on the hypothesis testing, it can be concluded that the gender variable has a positive and significant effect on accounting students' interest. The financial rewards variable has a positive and significant effect on accounting students' interest. The job market consideration variable has a positive and significant effect on accounting students' interest.
Exploring The Facts of Teaching Technologies for Accounting Students in The Digital Era
Authors: Angela Leliana Maria , Susanti Wahyu Febri Eka , Rakhmawati Dewi , Amelia Verra Rizki
Published: February 2025

Accounting education has been significantly impacted by the digital age, especially regarding the ability to use electronic technology in the accounting industry. However, we face the pressing need to close the gap between accounting education and technical advancements in accounting reporting. Multimedia interactive learning resources Yes, a lot has been created, but frequently without considering the curriculum and user needs. This study offers a viewpoint on technology acceptability in the curriculum provided to aspiring accountants using the Technology acceptability Model (TAM) approach. This study employs a quantitative approach, gathering information using primary sources, specifically a survey. research uses a quantitative method by collecting data through primary data, namely a questionnaire. There are a total of 44 questions consisting of 13 questions to explain the exploration of students' knowledge and skills, and 31 questions to explain the prediction of individuals' ability to adapt and use new technologies. According to the study's findings, students' opinions about how beneficial and simple technology is to use are heavily impacted by outside variables including prior educational experiences. A favorable attitude toward students' intention to use technology in their learning activities will encourage them. But there are still some issues that need to be resolved, like students' inability to use specific software and their lack of interest in learning new technology. The study's findings suggest that outside variables, such as past educational experiences, significantly impact how students view the usefulness and usability of technology.
Using Wattpad Platform To Improve Writing Skill Of The Tenth-Grade Students of SMA Negeri 2 Palu
Authors: Syahwalya Fitra , Manurung Konder , Patmasari Andi , Mukrim Mukrim
Published: February 2025

The aim of this research aims to prove if the use of the Wattpad platform can improve the writing skills of the tenth-grade students of SMA Negeri 2 Palu. The research method is a quantitative method with a quasi-experimental design. To collect data, this study used pre-test and post-test. The subjects of this study were divided into two, the experimental group and the control group. The research instrument is a writing test with narrative text type.The results showed that the post-test t-counted value (6.608) was greater than the t table (1.670) by applying a significance level of 0.05 with degrees of freedom (df) = 64. Based on the results of the study, if the t value is greater than the t table, then H0 is rejected and Ha is accepted,.In other words, the effect of using Wattpad platform on students' writing skills has a significant effect.
Analysis Mathematical Concept Understanding Ability in Grade V Student in Geometry Material
Authors: An Nissa Putri Shiva Stevanya , Suwandayani Beti Istanti , Deviana Tyas
Published: February 2025

This study was motivated by the low understanding of mathematical concepts in students. This study aims to analyze the ability to understand mathematical concepts of geometry material in grade V students. This type of research is descriptive quantitative research. The instruments used were tests, semi-structured interviews, and classroom observations. The results showed that the ability to understand concepts in class V students was low, which was shown based on the test results with the results of 3 students in the high category, 6 students in the medium category, and 2 students in the low category. Factors influencing this low understanding include less varied teaching methods, lack of visual aids, learning resource support, and lack of student motivation. This study contributes to educators in improving geometry teaching methods with more variety and involving relevant visual aids, as well as motivating students, to improve better concept understanding in elementary school students
Análisis del entorno de inversión de Argentina utilizando el Proceso de Jerarquía Analítica
Authors: Liu Jintong , Tian Chenyu
Published: February 2025

En los últimos años, la cooperación económica entre Argentina y China es cada vez más estrecha, por lo que muchas empresas chinas están interesadas en invertir en este país. El entorno tiene un impacto importante en la inversión, así que los inversores deben realizar una evaluación integral del mismo antes de tomar decisiones. Para conocer el entorno de inversión de Argentina, el presente trabajo utiliza el proceso de jerarquía analítica (PJA) el cual construye un sistema de evaluación del entorno de inversión, eligiendo cinco aspectos importantes: el aspecto político, el aspecto económico, el aspecto social, el aspecto infraestructural y el aspecto normativo. A través del cuestionario, realizamos la recolección de datos y la calculación de los pesos y las puntuaciones de cada criterio. El trabajo proporciona una explicación detallada de los resultados y tiene el objetivo de ofrecer referencias para las empresas chinas.
Egregore: Concepciones culturales e identidades publicitarias colectivas como un referente en la creación de contenido publicitario en Colima, México
Authors: Morales Cárdenas Diego Axel Morales-Cárdenas , Vásquez Sánchez Jorge Ricardo , Vidrio Barón Susana Berenice , Larios Gómez Emigdio
Published: February 2025

La investigación explora la interacción entre publicidad y cultura en México en el estado de Colima, tomando como objeto de estudio a los municipios de Colima, Comala y Villa de Álvarez. A través de un enfoque cualitativo que incluye entrevistas con expertos en publicidad, historia y diseño, además de una revisión documental, se examina cómo la publicidad emplea y deforma elementos culturales. Se aplicó un cuestionario para captar las percepciones colectivas e identificar los elementos culturales más posicionados en la conciencia social de la zona. Los resultados confirman la existencia de símbolos culturales utilizados en la publicidad, evidencian su deformación y ofrecen nuevas perspectivas sobre la publicidad cultural en el contexto colimense. El estudio contribuye al Objetivo de Desarrollo Sostenible No.8 de las Naciones Unidas, promoviendo el crecimiento económico y cultural a través de una publicidad consciente y respetuosa de las identidades locales.