bluuebunny/crossref_metadata_2025 huggingface dataset:
ADVANTAGES AND DISADVANTAGES OF QR CODE IN TAX INVOICES IN PORTUGAL
Authors:   Polytechnic Institute of Setúbal, Setúbal, Portugal, Marques Anabela , Reis Leonilde ,   Polytechnic Institute of Setúbal, Setúbal, Portugal
Published: July 2021

The systematization of the information underlying the electronic invoice, published in the Decree-Law no. 28/2019 of 15 February in Portugal, brought legislative changes leading to the introduction of a QR-Code on the invoice creating the conditions for the document's dematerialization. This article´s purpose is to present the results of a set of surveys applied to the various stakeholders in the process, in order to validate the advantages and constraints of an aggregating Approach, designed to systematize such stakeholders in a process of this nature. The methodology adopted was Design Science Research and proved to be adequate for the design of the artefact. The elaborated approach and the results of the surveys are also presented. In 2021, invoices and other tax documents must contain a two-dimensional bar code, containing all information related to the invoice, allowing the consumer to digitally send this information to his electronic invoice without his Fiscal ID introduction.
EXPANSION OF E-PAYMENT
Authors:   Academy of Vocational Studies South Serbia-Department of Business Studies Blace, 7 Partizanska Street, Leskovac, Serbia, Mladenović Vladimir , Krulj-Mladenović Milica ,   Academy of Vocational Studies South Serbia-Department of Business Studies Blace, 7 Partizanska Street, Leskovac, Serbia, Obradović Danilo ,   Academy of Vocational Studies South Serbia-Department of Business Studies Blace, 7 Partizanska Street, Leskovac, Serbia
Published: July 2021

As a result of the difficulties caused by Covid-19 all over the world, there is an expansion of contactless and online payment. People are turning more and more toward E-commerce, and if this is not possible, they tend to choose contactless payment, in order to comply with all the current health and safety regulations. This paper is about the current variety of offers for contactless payment in Serbia, which is expanding daily. Cash is used less and less in Serbia, this being the consequence of mass usage of internet cards offered by the banks operating in our country, as well as Apple pay, one of the most advanced and secure ways of payment in the world.
MULTIDISCIPLINARY SUSTAINABILITY - THE MULTIPLE PERSPECTIVES OF A SOCIAL ORGANIZATION
Authors:   Polytechnic Institute of Setúbal, Portugal, Reis Leonilde , Silveira Clara ,   Polytechnic Institute of Setúbal, Portugal
Published: July 2021

Information and Communication Technologies in the context of social organizations, enhance the definition of strategies to optimize the use of Information Systems in order to provide better support services to their users. The paper presents a real case of optimizing the current information system of a social organization in which it proposes to develop an integrative and multidisciplinary prototype incorporating sustainability concerns in the context of sustainable development objectives to improve cooperation between the Institution and its users. The methodology adopted was based on the literature review of the thematic and the case study. The main results point to the added value that a multidisciplinary and aggregator prototype can constitute in order to incorporate sustainability concerns in the technical, environmental, social, economic and individual fields.
DETERMINING FACTORS OF INNOVATIVE PERFORMANCE: MULTIPLE CASE STUDY
Authors:   University of Extremadura, Spain, Martínez-Azúa Beatriz Corchuelo , López-Salazar Pedro E. ,   University of Extremadura, Spain, Sama-Berrocal Celia ,   University of Extremadura, Spain
Published: July 2021

The agri-food industry plays an important role in the manufacturing industry in the Autonomous Community of Extremadura (Spain). The objective of this research is to identify which factors influence the success of the innovative performance in this regional industry. For this, a case study methodology was designed to analyze, from an organizational point of view, which elements contribute to the ability of various companies to develop an innovative strategy. This study validates the proposed model in which Management, Strategy, Structure, Culture, Climate and Market Orientation are factors that determine innovative Performance.
SITUATIONAL LEADERSHIP AND ORGANIZATIONAL BEHAVIOR
Authors:   Università Giustino Fortunato, Benevento (I), Italy, de Andreis Federico , Leopardi Federico ,   University of Groningen, Groningen (NL), Netherlands
Published: July 2021

In the organizations and their management, an important fundamental role is played by the "leadership style", since administrating the working relationships in complex organizations, influences their final results. The decision-making process, in fact, within the organization is influenced by managerial leadership. Before going into the analysis of the various models through which we can propose to read the phenomenal complexity of leadership within business management, this research aims to identify what is leadership and also the roles and dimensions within an organization. The goal of the analysis is to explore the study of leadership styles, from the more formal and authoritarian to the more participative, and to demonstrate the situational leadership approach, which does not presume a unique approach to every situation in order to be successful.
A SYSTEMATIC REVIEW: SOFTWARE SOLUTIONS FOR TIME-MANAGEMENT IN REMOTE WORK SETTINGS
Authors:   Business Academy Smilevski – BAS, Jane Sandanski 111/2, Skopje, North Macedonia, Gjorgjievski Ivan , Karadakov Daniela ,   Business Academy Smilevski – BAS, Jane Sandanski 111/2, Skopje, North Macedonia
Published: July 2021

Ever since the onset of the Internet and the rapid development in communications, a paradigm shift has been occurring between the human resources and the management systems in place. That shift has already rendered plenty of legacy management systems obsolete and ineffective. Evidently, the acceleration of data transfer speeds has produced a side effect in decreasing the location dependency of the average worker in certain industries, which in turn created a new challenge for the contemporary manager especially when dealing with remote teams and time-management of the same. This work-location decoupling meant that new systems had to be created, new studies to be introduced and plenty of modernization to the legacy control systems had to be implemented. And fast! This paper contains a systematic review of available software solutions for time management, location independency, virtual work and work teams and will provide analytic insight.
MODEL FOR ASSESSMENT OF THE COMPETENCE OF PRODUCTION MANAGERS
Authors:   Technical University of Varna, Faculty of Mechanical Engineering, Department of Industrial Management, Studentska str. 1, Varna, Bulgaria, Dimitrova Krasimira , Panayotova Tanya ,   Technical University of Varna, Faculty of Mechanical Engineering, Department of Industrial Management, Studentska str. 1, Varna, Bulgaria, Veleva Neli ,   Technical University of Varna, Faculty of Mechanical Engineering, Department of Industrial Management, Studentska str. 1, Varna, Bulgaria
Published: July 2021

This publication presents an experimental model for assessing the competence of production managers, which is based on classical management and modern mathematical tools. The research was done in response to a real practical need set as a research task by the business. As a result, a model for selection of specialists and experts for solving complex management problems related to production management in industrial enterprises and an algorithm for application of this model is proposed. Key indicators for assessing the competence of production managers have been identified. To create the model, surveys conducted among functional experts in the field of production management were used. The model can be successfully applied in other functional areas of management, modifying the key indicators so that they are applicable in these areas.
FORMAL AND NON-FORMAL EDUCATION IMPACT ON DEVELOPING MARKETING MANAGER COMPETENCE IN THE DIGITAL AGE
Authors:   Business Academy Smilevski BAS, Skopje, North Macedonia, Tasevska Gordana , Ivanovska Przo Dijana ,   Business Academy Smilevski BAS, Skopje, North Macedonia
Published: July 2021

Digital marketing enables companies to be virtual, in relation to customers. Modern working conditions require skillful and knowledgeable digital managers, developed competence, as well as great motivation for lifelong learning. Digital marketing managers collect potential customers’ data, conduct online research and direct development, implementation and management of online campaigns that promote a particular company and its products or services. This paper will give a deep insight into the competence of digital managers as a result of an acquired degree in this field or as a result of additional courses, training and online activities of a determined person. The combination of both alternatives is a third option that contributes to the goal of the scientific proof in the paper.
CHALLENGES IN DEVELOPMENT OF SMART CITIES IN WESTERN BALKANS
Authors:   Faculty of Engineering Management, Belgrade, Bulevar vojvode Mišića 43, Belgrade, Serbia, Tomašević Vladimir , Latinović Luka ,   Faculty of Engineering Management, Belgrade, Bulevar vojvode Mišića 43, Belgrade, Serbia
Published: July 2021

Western Balkans have several definitions depending on the lens through which this concept is observed. The definitions can be economic, political or economic. The analysis is further complicated by the partial presence of the European Union, various economic treaties and unresolved conflicts as well as the fact that the largest urban populations are scattered without definitive trends. Cities continue to attract new arrivals as a result of the direct centralization tendencies throughout the region and result in an unsustainable growth of cities that in turn result in economic and social complications. This article uses a matrix classification model to classify the existing literature on cities in Western Balkans, identify specific conditions for particular groups and proposes different approaches for groups of cities in order to maximise the effects of smart cities projects so that doubling and significant overlapping in financing are avoided.
LIBRARY MANAGEMENT SYSTEM: HOW TO AUTOMATE AND PUT A SMALL LIBRARY ONLINE
Authors:   Instituto Politécnico da Guarda - ESTG, Portugal, Avenida Dr. Francisco Sá Carneiro, 50, Lourenço Tiago ,   6300-559 Guarda,   Portugal, Silveira Clara ,   Instituto Politécnico da Guarda - ESTG, Portugal, Avenida Dr. Francisco Sá Carneiro, 50; 6300-559 Guarda; Portugal
Published: July 2021

Even with the amount of information that is diffused nowadays over the internet it is undeniable that the books in paper format are still a valuable source of knowledge either because they are often a reliable source or because the paper gives us a sensation that a screen does not give. Having said that, it is essential that a library not only publishes on the internet all the available books but also ensures good management for all that knowledge source. That is how this research and project comes up, a compilation of library standards for its management from the cataloguing of the books to its physical display in the library, as well as the automatization of all that standards. This study and the application of its results were done in a small library, Centro de Camões that complements the Department of Humanities of Marie Curie-Skłodowska University in Lublin, Poland. It used the Agile software engineering methodology, a light, efficient and low risk way of development. User stories were used as an approach that promotes essentially the user’s point of view in the solution, i.e lead the team to think, question and perceive what they are developing. The main features of the automatization and management system are the cataloging with a book online search script by ISBN that returns the vital intel of a book, a website that shares with the users all the bibliography available and a books manager, also includes a requisitions manager that allows warnings to the library and users. The framework used was Django, a high-level Python Web framework. On it, we apply technologies like channels, Web sockets and all the fundamental guidelines of Web development. Therefore, this article is a jump start for those who want either implement a similar solution in a library or want to apply some technologies used on this project on their own projects, the source code of this project can be found at https://github.com/tfcl/camoes.
DANGEROUS LIAISONS: CORRUPTION AND MONEY LAUNDERING IN CONTEMPORARY SOCIETY
Authors:   University of National and World Economy, Sofia, Bulgaria, boul.8th December, Bulgaria, Petrunov Georgi
Published: July 2021

The article analyzes the dangerous links between two criminal activities that are widespread in contemporary societies, corruption and money laundering. The spread of both crimes has a serious negative impact on our economies and societies. Moreover, the links between corruption and money laundering contribute to the criminalization of the state itself. The article describes the main characteristics of each criminal activity, focusing on the specific connections between them, and argues for the need of effective integrated counteraction policies.
INVESTIGATION OF PLATE WASTE IN UNIVERSITY REFECTO
Authors:   Yaşar University, Turkey, Ozbiltekin-Pala Melisa , Börühan Gülmüş ,   Yaşar University, Turkey
Published: July 2021

Food waste is a crucial global problem in the world. It is also a crucial issue for food services, consumers etc. Food is wasted throughout the entire food chain. At the consumer level, 35 percent of wasted food occurs. One of the main causes of food waste at consumer level is determined as “plate waste”. Although, the issue needs sustainable solutions to decrease food waste, there is no permanent solutions in mass consumption places about food waste such as refectories, cafeterias. The aim of the study is to analyse the amount of plate waste in Yaşar University (YU) refectories in İzmir by observation method and to find ways of minimizing food waste in YU, providing sustainability and contributing to the development of circular economy and raising awareness about food waste problem. For this research, the food waste at the YU refectories in Izmir was analysed by observation method. For 1-week observation study, a total of 3883 trays were examined throughout the Main campus and T blocks. It is determined that the biggest percentage is the main course and more than 50 percent of trays consist of waste in YU refectories.
AGRICULTURAL EXTENSION SERVICE IN SERBIA – ATTITUDES OF FARMERS
Authors:   Faculty of Agriculture, University of Belgrade, Nemanjina 6, 11080 Belgrade, Serbia, Nikolić Marija , Paunović Tamara ,   Faculty of Agriculture, University of Belgrade, Nemanjina 6, 11080 Belgrade, Serbia, Stevović Milena B. ,   Faculty of Agriculture, University of Belgrade, Nemanjina 6, 11080 Belgrade, Serbia
Published: July 2021

In modern agriculture, farmers face certain problems in obtaining necessary information and improving agricultural production. This paper aimed to reveal the standpoints of farmers related to the role of agricultural extension services (AES) as a source of information and farmers’ opinion on the quality of work of extension officers. In order to examine this goal, two municipalities were selected, Alibunar and Kruševac. A total of 65 farmers were included in the research and a survey of their attitudes was conducted. The analysis of farmers’ attitudes indicates that some of them are still not sufficiently familiar with the work of extension service. In the municipality of Alibunar, the most important source of information is other farmers, although half of them regularly use services of AES. Farmers in Kruševac are more focused on using the services of extension officers, which they value as the most important source of information related to agricultural production. Farmers from both municipalities think that the work of extension officers, both in terms of transparency and quality of information, can be improved.
Non Hodgkin Lymphoma Presenting as a Pancreatic Mass-Treated Successfully with R-Chop
Authors: Kalpathi Krishnamani
Published: July 2021

Primary pancreatic lymphomas are extremely rare, when present mimics symptoms of adenocarcinoma of the pancreatic head. They account for less than 1% of pancreatic neoplasms [2]. The most common histological subtype is diffuse large B cell lymphoma (DLBCL) [3]. Herein, we present a case of a 47 year old female who presented with symptoms of pain abdomen and weight loss. CT (Computerized Tomography) was suggestive of a lesion in the pancreatic head which on histopathology was diagnosed as a primary non-Hodgkin’s lymphoma confirmed by immunohistochemistry.
Multi-Modality Imaging of Craniofacial Fibrous Dysplasia with Orbital Complications and Histopathology Correlation-A case report and short review of literature
Authors: Ram Chithra
Published: July 2021

Craniofacial fibrous dysplasia [CF-FD] with orbital complications is a known but rare entity. This is a multi-modality imaging Case Report of extensive CF-FD in a 31-year-old male with right eye pain, swelling, and redness, along with histopathology correlation. In this patient, the CT scan demonstrates the classic ground glass bony appearance in great detail and helps with the diagnosis of FD, while excluding other bony pathology. The patient’s corroborative MRI brain with and without contrast and MRI brain perfusion images are presented to further characterize this pathology along with its orbital and ocular complications. Given the significant mass-effect on the ocular structures, the patient underwent orbital surgery with removal of as much of the lesion as possible. On macroscopic pathology evaluation, the affected bone was rubbery and gritty when sectioned. Microscopically, remnant fragments of woven bone of various size and shapes were seen with lack of an osteoblast rim. The bony fragments had a characteristic curvilinear, trabecular, and/or branching pattern. Post-surgical imaging demonstrated improvement in the mass-effect on orbital structures and proptosis, along with residual bony lesion.
BMAC and Adipose-Derived MSCs Treatment for Knee Osteoarthritis: A Systematic Review
Authors: Pithadia Pooja
Published: July 2021

Background: Knee osteoarthritis is the most common musculoskeletal progressive disorder that affects nearly 303 million people worldwide. This condition prevails in 10% males and 13% females among the elders above 60. Although there is conventional nonsurgical and surgical treatment available for knee osteoarthritis, there is a fascinating interest in bone marrow aspirate concentrate (BMAC) as well as adipose-derived mesenchymal stem cells (AD-MSC), including enzymatically treated stromal vascular fraction (SVF) and mechanically treated (microfat/nanofat) injections among physicians. Hence, this systematic review aims to determine the efficacy of BMAC and AD-MSCs (enzyme and mechanically treated) injections for knee osteoarthritis treatment. Methods: A systematic review was performed on the following data sources (PubMed, Scopus, Google Scholar, EMBASE, and Cochrane Library) published on March 31, 2021. The keywords or MeSH terms include 'Knee Osteoarthritis with 'Bone marrow aspirate concentrate' OR 'BMAC' or with 'Adipose-derived mesenchymal stem cells (AD-MSC)' or with 'Stromal vascular fraction' OR 'SVF' or 'Mechanically treated AD-MSC (mfat/nanofat)'. In addition, the retrieved articles were further reviewed to identify relevant research studies. Results: The authors reviewed and tabulated data based on the year of study, study type, therapy protocol, patient population, outcome measures, and interpretation. Among the 382 records screened, 43 studies (16 on BMAC and 27 on AD-MSCs) were included in the systematic review study. Among them, only 5 were randomized controlled trials. These selected studies demonstrated short-term positive outcomes such as improvement in knee pain and function with no adverse side effects. Moreover, researchers reported varied administration methods of BMAC or AD-MSC either as standalone or in combination with other conservative procedures such as PRP (Platelets Rich Plasma), HA (Hyaluronic acid), or surgery. Conclusions: BMAC and AD-MSC (enzymatically and mechanically treated) injections prove safer and more efficacious in patients with knee osteoarthritis for a shorter duration of 2 years. However, the available literature lacks high-quality studies with no varied clinical settings and long-term follow-up of more than two years.
Reassessing Innovative Work Behaviors during COVID-19 Pandemic: The Impacts of Workplace Spirituality and Psychological Safety Perception
Authors: TAŞTAN Seçil , İŞİAÇIK Serin
Published: July 2021

Recent literature has shown the contributions of positivity in organizations, but less is known about the impact of spirituality and safety feelings as an extension of positive psychology on individuals’ innovative work behaviors. Considering the COVID-19 pandemic outbreak, it is suggested that the conditions encouraging employees’ perceptions and attitudes as well as their innovative work behaviors (IWBs) have been changed. Based on the positive psychology approach, workplace spirituality and psychological safety are seen as important factors on employees’ IWBs. Therefore, this study aimed to examine the relationships among perceived workplace spirituality, psychological safety, and employees’ IWBs within the context of the COVID-19 pandemic. Employees working in different private sectors in Istanbul (N= 251) participated in the current research. The statistical analyses revealed that workplace spirituality contributed to employees’ innovative behaviors, and psychological safety fully mediated this relationship. Based on the findings, practical and conceptual implications of this study are discussed and future directions are presented.
Kişilerarası İletişim Yetkinliği Envanteri’nin (KİYE) Türkçeye uyarlanması
Authors: ÇİKRIKCİ Özkan , ÇİNPOLAT Enes
Published: July 2021

Bu çalışmada, Huang ve Lin (2018) tarafından geliştirilen Kişilerarası İletişim Yetkinliği Envanteri’ni (KİYE) Türkçeye uyarlamak amaçlanmıştır. Bu amaç doğrultusunda bağımsız dört farklı çalışma yürütülmüştür. KİYE’nin geçerlik ve güvenirliği belirlemek için dil geçerliği (N = 45), yapı geçerliği (N = 208), güvenirlik ve madde analizi (N = 211), ölçüt ve ayırt edici geçerliği (N = 370) incelenmiştir. Geçerlik ve güvenirlik prosedürlerine dil geçerliği ile başlanmış ve KİYE’nin hedef dilde (Türkçe) geçerli olduğu sonucuna ulaşılmıştır. İkinci aşamada ölçme aracının yapı geçerliği değerlendirilmiştir. Huang ve Lin (2018) tarafından belirlenen dört faktörlü yapının (dinleme becerisi, sosyal rahatlık becerisi, empati becerisi, ifade becerisi) Türk örnekleminde geçerli olduğu doğrulayıcı faktör analizi sonucunda belirlenmiştir. Üçüncü aşamada, ölçme aracını güvenirliği iç tutarlık katsayıları aracılığıyla sınanmıştır. Güvenirlik analizi ile ilgili bulgular, KİYE’nin Türkçe formunun güvenilir olduğunu desteklemektedir. Araştırmanın son aşamasında ölçme aracının ölçüt ve yapı geçerliği araştırılmıştır. Ölçüt geçerliği kapsamında KİYE toplam puanları ile İletişim Becerileri Ölçeği toplam puanları arasındaki korelasyon ele alınmıştır. İki ölçme aracı arasındaki korelasyon değeri, KİYE’nin ölçüt geçerliğini sağladığına ilişkin güçlü bulgular sunmaktadır. Son olarak KİYE’nin ayırt edici geçerliği araştırılmıştır. Kurulan regresyon modelinden elde edilen bulgulara göre, KİYE’nin kabul edilebilir düzeyde ayırt edici geçerliğe sahip olduğu ifade edilebilir. Sonuç olarak, KİYE’nin Türkçeye uyarlaması sürecinde elde edilen bulgular ölçme aracının geçerli ve güvenilir olduğunu yansıtmaktadır. Kişilerarası iletişim yetkinliğinin oldukça geniş bir kullanım alanına sahip olduğu alan yazında açıkça belirtilmiştir. KİYE Türkçe formunun özellikle eğitim ve psikoloji çalışmalarına önemli katkılarının olacağı düşünülmektedir.
Innovación en la docencia del periodismo a través de la ciencia de datos
Authors:   Centro de Ciencias Humanas y Sociales-CCHS - Consejo Superior de Investigaciones Científicas-CSIC, Anton-Bravo Adolfo , Serrano-Tellería Ana ,   University of Castilla La Mancha
Published: July 2021

El periodismo de datos moderno nace en 2008 con la confluencia de tres factores fundamentales: los renovados formatos de la Web, con HTML5 y CSS3 a la cabeza, la abundancia de software libre disponible para cada una de las etapas del proceso de investigación con datos y la apertura de portales de datos abiertos de los gobiernos. Para los periodistas uno de los retos fundamentales de este cambio tecnológico ha sido encontrar la formación adecuada. Existen diversas experiencias y enfoques en la educación periodística con datos; en este artículo se examina la docencia del periodismo de datos en España a través del análisis de las propuestas docentes en siete másteres impartidos por universidades españolas.
Securitización, selección y exclusión: el papel de la Ley de Migración de 2011 como “muro legal” contra la migración desde México y Centroamérica
Authors:   Universidad Autónoma de Tlaxcala, González Placencia Luis , Díaz de León Fernández de Castro Laura ,   Universidad Autónoma de Tlaxcala
Published: July 2021

La securitización de la política migratoria mexicana ha sido analizada como efecto del endurecimiento de las políticas que para la seguridad interior implementó el gobierno de los Estados Unidos después de los atentados del 11 de septiembre de 2001. A la luz de un análisis crítico que combina las perspectivas de securitización como “gobierno de las migraciones” y como producción de excepción para la “exclusión del migrante”, este artículo problematiza esa posición y propone entender el proceso securitizante como un mecanismo en el que “selección” y “exclusión” operan de forma complementaria para garantizar la presencia de mano de obra indocumentada en las economías centrales y, al mismo tiempo, servir al propósito del enclaustramiento preventivo del norte global. Para estos fines, analizamos el papel del marco constitucional de derechos humanos de las personas migrantes en México como función de administración de la movilidad humana y el contexto de violencia que se vive en el territorio nacional mexicano como el lugar en el que se actualiza la excepción.
Vaccine containing immunologic adjuvants with a wide range of activity to provide protection against COVID-19
Authors: Berhanu Mulugeta
Published: July 2021

COVID-19 is a devastating viral disease which can be prevented by vaccination. Immunologic adjuvants are key to develop an effective vaccines against infectious diseases in human and non-human primates. Vaccines containing an appropriate adjuvants are crucial for the prevention of various infectious diseases which are the biggest threats to human and animal health. This paper proposes a wide spectrum immunologic adjuvant for vaccine development against COVID-19 which is the current global problem. It has been reported that a wide range of immune cells are involved in the body’s response to SARS CoV2 infection. Therefore, vaccine with a wide-spectrum immunologic adjuvant can be used to provide protection against COVID-19. Lack of adjuvants that can induce the required immune responses is a serious impediment to vaccine development against this devastating virus. The approved adjuvants such as aluminum salts and MF59 exhibit a narrow range of activity. In an attempt to solve this problem, it is crucial to develop new adjuvants which can trigger a wide range of immune cells.
Antioxidant activity from ethanol extract of red seaweed (Galaxaura rugosa)
Authors: Bhernama Bhayu Gita , Ayu Witri Maulidy , Nuzlia Cut
Published: July 2021

Antioxidants are compounds that can delay, reduce, slow down or inhibit oxidation reactions from free radical reactions. Antioxidants donate electrons to unstable free radicals so that these free radicals can be neutralized to not interfere with the body's metabolic processes. Red seaweed Galaxaura rugosa has potential as an antioxidant. The study aimed to determine the antioxidant activity of the ethanol extract of red seaweed Galaxaura rugosa against DPPH free radicals based on the IC50 value. Phytochemical testing and determination of antioxidant activity were carried out using the DPPH method (2,2-diphenyl-1-picrylhydrazyl), which was carried out quantitatively using a UV-Vis spectrophotometer. The results of the phytochemical screening of red seaweed ethanol extract contained alkaloids, flavonoids, saponins, steroids, and polyphenols and the IC50 value of red seaweed ethanol extract was 4.59 ppm, while the positive control for Vitamin C was 6.64 ppm. It was concluded that the ethanolic extract of red seaweed Galaxaura rugosa in the South Aceh District had high antioxidant potential, as evidenced by the small IC50 value of <50 µg/mL.Keywords: Antioxidants, Galauxara rugosa, phytochemicals, DPPH  ABSTRAKAktivitas antioksidan dari ekstrak etanol rumput laut merah Galaxaura rugosa Antioksidan merupakan senyawa yang mampu menunda, memperkecil, memperlambat atau menghambat reaksi oksidasi dari reaksi radikal bebas. Antioksidan menyumbangkan elektron kepada radikal bebas yang tidak stabil sehingga radikal bebas ini dapat dinetralkan agar tidak mengganggu jalannya proses metabolisme tubuh. Rumput laut merah Galaxaura rugosa berpotensi sebagai antioksidan. Penelitian ini bertujuan untuk menentukan aktivitas antioksidan ekstrak etanol rumput laut merah Galaxaura rugosa terhadap radikal bebas DPPH berdasarkan nilai IC50. Pada penelitian ini dilakukan pengujian fitokimia dan penentuan aktivitas antioksidan menggunakan metode DPPH (2,2-difenil-1-pikrilhidrazil) yang dilakukan secara kuantitatif menggunakan spektrofotometer UV-Vis. Hasil dari skrining fitokimia ekstrak etanol rumput laut merah mengandung senyawa alkaloid, flavonoid, saponin, steroid dan polifenol serta nilai IC50 ekstrak etanol rumput laut merah sebesar 4,59 ppm sedangkan kontrol positif Vitamin C sebesar 6,64 ppm. Ekstrak etanol rumput laut merah Galaxaura rugosa di Kabupaten Aceh Selatan memiliki potensi antioksidan yang tinggi. dibuktikan dengan nilai IC50 yang yang kecil yaitu < 50 µg/mL.Kata kunci: Antioksidan, Galauxara rugosa, Fitokimia, DPPH
Membangun Bisnis Di Masa Pandemi Covid-19 (Studi Kasus Pada Kedai Kopi “MM” Di Kota Ambon)
Authors:   IAIN Ambon, Marasabessy Andi Ismail
Published: July 2021

Penelitian ini dilakukan untuk memberikan informasi bahwa covid-19 tidak hanya memberikan dampak negatif terhadap sektor usaha tetapi juga memberikan dampak positif. Penelitian ini dilakukan karena pada masa pandemi namun ada usaha yang dapat dimulai bahkan berkembang selama masa pandemi covid-19. Penelitian di lakukan di kota Ambon dengan menggunakan pendekatan kualitatif deskriptif sebagai metode penelitian. Subjek penelitian pada penelitian ini adalah kedai kopi yang bernama MM Coffee di mana hasil penelitian menunjukkan kedai ini dibangun di masa pandemi covid-19 dan menunjukkan tren perkembangan selama pandemi covid-19. Hasil lain menunjukkan bahwa usaha kedai kopi ini dijalankan karena keadaan diri dari pemilik yang merupakan pecinta kopi dan belum menemukan cita rasa kopi yang sesuai dengan keinginannya pada kedai kopi atau café lain yang sudah ada sebelumnya. Kami menemukan bahwa pemilik pasar menjalankan strategi awal yaitu analisa demografi untuk mengetahui pekerjaan masyarakat di kota Ambon agar dapat menentukan target pasar. Selain itu, relasi yang dimiliki oleh pelaku usaha memberikan dampak yang sangat baik terhadap usaha kedai kopi MM.
Impact of Organizational Climate on Knowledge-Sharing Behavior: An Empirical Study in Minimarkets
Authors:   Politeknik Negeri Bandung, Raharso Sri
Published: July 2021

This empirical research aims to identify the relationship between organizational climate and knowledge sharing behavior. Also, this study uses knowledge sharing intentions as a mediator between these two variables. The survey was conducted incidentally on 403 minimarket employees in eight districts/cities in West Java. Factor analysis was employed to purify research variables. To evaluate the research model, multiple regression analysis was used. The results of the factor analysis on organizational climate resulted in two factors, fairness and affiliation. Fairness and affiliation constructs have a positive and significant effect on knowledge sharing intention. Knowledge sharing intention also has a positive and significant effect on knowledge sharing behavior.
Analisis Liability of Smallness Pada Usaha Enting–Enting Gepuk Cap Klenteng & 2 Hoolo Salatiga
Authors:   Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana, Wijayanti Destya Ardi , Kristianti Ika ,   Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana
Published: July 2021

Penelitian ini dilakukan untuk menganalisis liability of smallness pada usaha enting–enting gepuk Cap Klenteng & 2 Hoolo.Liability of smallness memiliki tiga indikator yaitu keterbatasan keuangan / modal, keterbatasan sumber daya manusia yang berkompeten dan keterbatasan operasional. Penelitian ini menggunakan metode kualitatif dengan jenis penelitian yang digunakan adalah studi kasus. Objek penelitian ini dilakukan di UKM Kota Salatiga, Jawa Tengah.yaitu usaha Enting-Enting Gepuk Cap Klenteng & 2 Hoolo. Data primer diambil dari hasil wawancara mendalam kepada narasumber. Hasil penelitian menunjukkan bahwa usaha tersebut secara umum tidak mengalami liability of smallness. Penelitian yang dilakukan memperlihatkan bahwa keterbatasan keuangan atau modal dan keterbatasan sumber daya manusia yang kompeten merupakan keterbatasan yang tidak dialami oleh usaha tersebut. Sedangkan untuk keterbatasan operasional adalah keterbatasan yang dialami oleh usaha entung-enting gepuk Cap Klenteng & 2 Hoolo. Walaupun aliran kas pada usaha tersebut sudah memadai.
Azotobacter spp. Bioremediation Chemosate
Authors: Mousa Nibal , Adham Ali , Merzah Nazar , Jasim Safa
Published: July 2021

Bioremediation of pesticides is the best option available to date due to its eco-friendly, cost-effective and efficacious nature. The study aimed to evaluate the Azotobacter spp. bioremediation Chemosate in the different incubation period and concentrations (5, 10, 15, 20, 25 ppm). From local sites, different microbes were isolated and Azotobacter separated using selective methods for identification of characteristics. The best result for the growth of Azotobacter sp. was at 25 ppm/0.222-0.163, in 15 days; in addition, the great degradation rate % was 25 ppm / 54.16%, observed in 2 months, while the best degradation and residues of chemosate after its digestion through MSM and HPLC residues analyses were at 25 ppm, as seen in 1-2 months, respectively. The degradation ratio % reached 81-79 % for 1-2 months. This conclusion suggests that Azotobacter spp. degradation Chemosate principles applied via hydrolysis binds phosphorus bonds with oxygen and digests the pesticides to produce nitrogen and carbon as elements for its growth sequences, especially at 2 months/25ppm.
On the classical solutions for a Rosenau–Korteweg-deVries–Kawahara type equation
Authors: Coclite Giuseppe Maria , di Ruvo Lorenzo
Published: July 2021

The Rosenau–Korteweg-deVries–Kawahara equation describes the dynamics of dense discrete systems or small-amplitude gravity capillary waves on water of a finite depth. In this paper, we prove the well-posedness of the classical solutions for the Cauchy problem.
CO and NO selective adsorption by a C16Mg8O8 nanocage: A DFT Study
Authors: Ariaei Shaghayegh , Sakhaeinia Hossein , Heydarinasab Amir , Shokouhi Mohammad
Published: July 2021

Density functional theory (DFT) calculations were performed to stabilize a representative C16Mg8O8 nanocage derived from C32 and Mg16O16 counterparts for selective adsorption of carbon monoxide (CO) and nitrogen monoxide (NO) gaseous molecules. After obtaining optimized structures, molecular features were evaluated for describing the model systems. Diagrams of density of states (DOS) revealed that the energy differences between frontier molecular orbital levels of the highest occupied and the lowest unoccupied molecular orbitals (HOMO and LUMO) of the stabilized C16Mg8O8 nanocage could provide a more proper semiconductor in comparison with each of the original C32 and Mg16O16 cages. To explore the advantage of such C16Mg8O8 nanocage for CO and NO gases adsorption, molecular descriptors such as energies, geometries, and electronic structures were characterized for all possible adsorption configurations of bimolecular formation of gas . . .  nanocage. Significant changes of HOMO and LUMO levels besides the values of corresponding energy gaps of C16Mg8O8 nanocage in singular and bimolecular systems could help to recognize adsorption of each of CO and NO gaseous molecules. Furthermore, more variations of energy gaps in the process of gas . . .  nanocage bimolecular formation could lead to more sensitivity of nanocage for detection of adsorbed gases. As a consequence, the investigated C16Mg8O8 nanocage was introduced for differential recognition of CO and NO gases regarding several environmental health issues.
Effect of microwave plasma treatment on magnetic and photocatalytic response of manganese ferrite nanoparticles for wastewater treatment
Authors: Naz M.Y. , Irfan M. , Shukrullah S. , Ahmad I. , Ghaffar A. , Niazi U. M. , Rahman S. , Jalalah M. , Alsaiari M.A. , Khan M.K.A.
Published: July 2021

The conventionally synthesized nano-ferrite materials do not possess bulk properties, generally required for their use in mainstream industry. To make ferrite nanoparticles clinically applicable materials, it is important to have good control over morphology and optical properties of these materials. In this study, low-pressure microwave plasma was used to tailor the structural properties and surface chemistry of manganese ferrite nanoparticles. A facile sol-gel method was used to prepare cubic spinal structures of manganese ferrite nanoparticles. These nanoparticles were exposed to oxygen plasma sustained with a microwave source for improving their magnetic and photocatalytic activities. The techniques like XRD, SEM, PL, UV-Vis DRS, transient photocurrent response and EIS were used to characterize the samples. The plasma treated nanoparticles were used to degraded methyl blue (MB) dye in the solution. The photocatalytic activity showed 85% degradation of MB after 100 min of exposure of visible light. The second part of the paper studied the magnetic properties of the nanoparticles. The saturation magnetization decreased from 0.78 emu/g to 0.68 emu/g after plasma treatment of nanoparticles.
The Influence of Vocational School Graduates on Sustainable Tourism Development of Manado Bay Beach
Authors: Warouw Felly Ferol , Ponto Hance , Oroh Rolly , Rotty Viktory Nicodemus Joufree , Kembuan Djubir
Published: July 2021

The regional characteristics of Manado city show its enormous potential as a center of tourism development, especially coastal tourism. This study aims to determine the influence of vocational school graduates in Manado City to develop its sustainable tourism. We involved tourism service actors who employing vocational schools, purposively selected as the sample. For the data analysis, we used descriptive and non-parametric statistical analysis with quantitative methodology aided with the SPSS software. The findings indicate a significant influence of vocational school graduates on the development of sustainable tourism in Manado. Thus, their role should be increased by adjoining tourism-based skills accentuated on tourism sustainability.
Efectos de la Jornada Escolar Completa sobre el aprendizaje de los estudiantes
Authors: López-Motta Diego
Published: July 2021

La Jornada Escolar Completa (JEC) apunta a mejorar los aprendizajes de los adolescentes peruanos que cursan el nivel secundario en los colegios públicos. El objetivo del artículo es dar cuenta de los efectos de este modelo educativo en dos escuelas de Lima Metropolitana. El diseño es cualitativo y transversal, por lo que se realizó una descripción etnográfica en simultáneo de una institución educativa en San Juan de Miraflores y de una institución educativa emblemática en Surquillo. Asimismo, se desarrollaron entrevistas a cinco estudiantes de 5to grado de educación secundaria y observación participante en las aulas. Se evidenció que los avances y desafíos de la JEC dependen del contexto de los centros educativos y de las demandas de los estudiantes como parte de sus distintas apuestas profesionales. La diferencia más resaltante fue que los participantes del estudio en el colegio de San Juan de Miraflores tienen una percepción positiva de la JEC, mientras que los del colegio de Surquillo califican como insuficiente la formación en áreas curriculares como Matemática, que precisamente con la JEC ha tenido un incremento en las horas lectivas y una transformación de la modalidad de enseñanza.
Evaluación de la Memoria emocional en Niños: Metodologías y Problemas Éticos
Authors: Jaume Luis Carlos , Gago-Galvagno Lucas , Elgier Angel Manuel , Azzollini Susana Celeste
Published: July 2021

La investigación de la memoria emocional lleva ya algunas décadas de prolíficos estudios publicados, estudiando a adultos y niños. Muchos de los estudios que evalúan la memoria emocional en niños incluyen la evocación de recuerdos relacionados con emociones estresantes o aversivas. Este estudio propone examinar las metodologías utilizadas en estudios de memoria emocional con niños, analizando cuáles aspectos han sido poco estudiados en la literatura sobre esta temática. Se concluye problematizando aspectos sobre la metodología y la ética en los estudios existentes sobre la memoria emocional en niños y evaluando posibles direcciones para las futuras investigaciones.
Habilidades Sociales e Intolerancia a la Frustración en adultos argentinos
Authors: Varela Ayelen Soledad , Mustaca Alba Elisabeth
Published: July 2021

Cuando una persona transmite de manera hábil ideas o emociones distintas a la de su interlocutor de manera efectiva se puede afirmar que posee buenas habilidades sociales (HHSS). A la vez, experimenta emociones negativas cuando no logra que las cosas sean como las que esperaba; esta violación de las expectativas se la conoce como frustración. Una alta tolerancia a la frustración y adecuadas HHSS se asociaron a un mayor bienestar psicológico. Esta investigación tuvo como objetivos evaluar diferencias sociodemográficas en las HHSS y en la intolerancia a la frustración (IF) y las relaciones entre ellas con la hipótesis que estarán inversamente correlacionadas. La muestra fue de 100 adultos argentinos. Se utilizaron la Escala de Intolerancia a la Frustración (EIF), la Escala de habilidades sociales (EHS) y un cuestionario sociodemográfico. En la EHS los participantes de nivel universitario tuvieron puntuaciones más altas que los de educación menor y los varones, puntajes mayores respecto de las mujeres en Autoexpresión. Las correlaciones significativas entre la EHHS y la EIF oscilaron entre - .44 a - .22. Un análisis de regresión tomando como variable dependiente a IF total y como independientes a las dimensiones de EHS arrojaron un r cuadrado = .29).
Finances of the Nation: Net Income Tax Rates and the Changing Progressivity of the Cash Tax/Transfer System
Authors: Mehdi Tahsin , Murphy Brian
Published: July 2021

In this article, using new data released in 2019, Tahsin Mehdi and Brian Murphy examine changes in the progressivity of the federal and provincial income tax system, in conjunction with changes in the progressivity of federal and provincial cash transfers since 1992, by examining effective tax rates. Many of the major components of the system of income taxes and cash transfers have become somewhat more progressive collectively over time. This has resulted in an improved net tax position for lower-income taxfilers as well as the top third of taxfilers. On the other hand, taxfilers in the middle quintile have experienced a drop in their net tax position since 1992.
Corporate Income Shifting in an Era of Tax Multilateralism: The Impact of Exchange-of-Information Agreements
Authors: Mescall Devan , Nielsen Paul
Published: July 2021

Using data from the annual reports of over 100,000 subsidiaries of multinational enterprises (MNEs) from 55 countries between 2003 and 2012, the authors of this article investigate the impact of exchange-of-information agreements ("EOI agreements") on tax-motivated income shifting. Transparency created by the signing of EOI agreements is expected to reduce the tax-motivated shifting of income by multinational corporations. Whether such agreements affect the income-shifting behaviour of multinational corporations is an unanswered question. The authors find evidence that, on average, EOI agreements do have an impact on tax-motivated income shifting. Additionally, they find that more advanced, modern EOI agreements are associated with a larger decrease in tax-motivated income shifting compared to the impact of early EOI agreements. This evidence challenges the prevalent assumption in empirical studies that EOI agreements are homogeneous. Supplemental analyses suggest that factors that affect the information asymmetry between MNEs and tax authorities, such as corporations with high levels of intangibles and tax authorities with strong transfer-pricing rules and enforcement, can diminish or enhance the effectiveness of EOI agreements in moderating tax-motivated income shifting. The evidence provided by this study shows that consideration of the tax authorities' information environment and the substance of an EOI agreement is essential when assessing the impact of such an agreement on the tax behaviour of sophisticated taxpayers such as multinational corporations.
Policy Forum: Non-Standard Employment and Canada's Initial Pandemic Response
Authors: Cui Wei
Published: July 2021

Despite public attention to gig workers and their potential mis-classification as independent contractors, much flexible work already takes place in the sphere of formal employment. The impact of the COVID-19 pandemic on the labour market suggests that non-standard employees may be even more vulnerable than the self-employed. This article suggests that traditional employment insurance and related programs inadequately serve flexible employees, and policies targeted at the intensive margins of employment are needed to help precarious workers.
Policy Forum: Write It Off (and Start Again)—Adapting Home Office Deductions for the Digital Era
Authors: Rai Bhuvana
Published: July 2021

This article examines the current and historical legal schemes for deducting employment expenses—particularly those associated with a home office—under Canada's Income Tax Act, and concludes that the current legal test for such deductions is inequitable, ineffective, and imprecise. The author reviews the employment expense deductions available to taxpayers in other jurisdictions and proposes options for modifying Canada's employment expense deduction. The proposed changes would account for increasingly digital modes of working, advance equity, and add to taxpayer certainty.
Planification fiscale personnelle : Les enjeux actuels de la rémunération
Authors: Georgescu Ana-Luiza
Published: July 2021

Cet article traite des principales catégories de programmes de rémunération aux fins de l'impôt et décrit quelques-unes des conséquences fiscales que peuvent avoir certains changements apportés à ces programmes de rémunération, ainsi que des moyens d'atténuer ces effets fiscaux. Il examine également les modifications législatives proposées être apportées dans le domaine des options d'achat d'actions, et propose des mesures que les entreprises devraient prendre en prévision de ces modifications. En outre, dans le contexte de la pandémie de COVID-19, cet article aborde les aspects clés du [laquo] travail de n'importe où [raquo] relativement à certains programmes de rémunération, ainsi que l'effet éventuel et attendu des impératifs environnementaux, sociaux et de gouvernance des sociétés dans la conception et la détermination de la rémunération des dirigeants.