bluuebunny/crossref_metadata_2025 huggingface dataset:
Evaluation of Knowledge of Patients Undergoing CT Examination Regarding Radiation Risks and their Involvement in Decision Making
Authors: Raja Riffat , Khaliq Maria , Mahmood Hassan , Raza Syed Muhammad
Published: July 2021

Background: The objective of the present study is to assess knowledge of patients undergoing CT examination regarding radiation risks associated with it and to evaluate the relationships between patient’s knowledge of these concepts and their sociodemographic characteristics. Moreover, this study also evaluates patients’ perspectives and their involvement in the medical decision-making process regarding obtaining a CT examination.
Methods: This is a cross sectional study that was conducted in department of Radiology of a tertiary health care hospital. A sample of 500 patients presenting to Radiology department for CT examination was taken. A closed ended questionnaire was distributed to the study participants comprising of knowledge questions and physician’s role in knowledge dissemination of radiation risks and patient’s involvement in decision making. Statistical analysis was performed by using IBM SPSS software version 23. Chi square and fisher exact test were applied to find the correlation between the radiation awareness scores and patient’s gender, age, educational level and monthly income and p values were calculated.
Results: The mean age of the study participants was 41.35 years with 59.7% male and 50.3% female. The knowledge scores were high in males, patients <25 years of age, those with post graduate qualification and high monthly income with p values of <0.0001. 64% study participants were never told about the ionizing radiations. Only 45% participants said that they were involved in decision making of undergoing a CT examination.91% study participants said that the doctor should be more concerned about diagnosing the medical problem rather than worrying about radiation risks while 98% participants believed that if the doctor advices CT examination, then it outweighs its radiation risks.
Conclusion: It is concluded that patients have poor knowledge of radiation risks involved in CT examination with less involvement in decision making, relying only on their referring physicians.
Cognitive Behavioral Crisis Intervention Model for Health Care Professionals in Pakistan
Authors: Bilal Ahmad
Published: July 2021

The health care professionals (HCPs) in Pakistan are vulnerable to the negative psychological impact of the current COVID-19 pandemic. The shortage of trained HCPs in Pakistan coupled with vulnerable infrastructure and depleted resources make the situation a source of psychological reactions like fear, anger, anxiety, and depression for HCPs during COVID-19 outbreak. These psychological reactions are produced by the preceding thoughts and emotions according to the cognitive behavioral model. Therefore, a cognitive behavioral crisis intervention model (CBCIM) is proposed with aim of helping HCPs deal with these psychological reactions efficiently. The common components of CBCIM include the cognitive restructuring of the negative thoughts, teaching of relaxation and mindfulness exercises, the teaching of ACT-ADD approach and use of coping cards, district wise team-based action plan and the provision of these services to HCPs regularly even after the end of COVID -19 pandemic.
Mental Health and Its Association with Perceived Social Support During Covid-19 Pandemic Among Pakistani Doctors: A Comparative Study
Authors: Bilal Arshia , Mustehsan Zille Huma , Hasan Bisma , Sarwar Naima , Ayaz Nisma , Khan Rukhsana
Published: July 2021

Background: The Novel corona virus outbreak was initially reported in Wuhan state of China in December 2019, affecting more than 200 countries. Pakistan reported its first case in late February, Health care workers (HCW’s) have been under immense physical as well as mental pressure owing to the current situation rendering feelings such as anxiety, fear, aggression and sleep disturbances, which could lead to depression, stress and even suicidal thoughts.
Methods: Analytical cross-sectional study was conducted on 85 HCW’s of PAF hospital to assess the frequency of depression, anxiety, stress and their association with perceived social support among doctors, selected via simple random sampling.
A modified Questionnaire consisting of socio-demographic variables and questions from pre-validated questionnaires including DASS 21 and MSPSS was filled online by the participants of this study. Data was entered and analyzed by using SPSS version 23.0.
Results: The study included HCWs with mean age of 28.3 years & 82.4% of them were female. Majority were medical graduates and belonged to Islamabad. Overall, 29.4%, 31.8% and 38.8% of HCWs had depression, anxiety and stress respectively. Doctors with high social support were less depressed, stressed and showed less anxiety than those who had low social support(p<0.05).
Conclusion: The study concluded that among the mental health issues under consideration, stress was highest among HCWs and high social support positively affects their mental health.
Hooked on - The lure of internet addiction amidst Covid19
Authors: Khan Malik Muhammad Hamza , Angez Meher , Lakhdir Maryam Pyar Ali , Hameed Ayesha Nasir , Nawaz Muhammad Talha
Published: July 2021

Internet addiction has been seen to rise significantly during the SARS-CoV-2 pandemic especially during the quarantine period. Closure of offices, marketplaces, educational institutes, and lack of social interactions has led to an upsurge in the usage of the internet not only for academic and work but also for relaxation and a muddle through monotonic life amidst pandemic. It is essential to understand the effects of this addiction on the general population. Young's and Temperance's model; one of the behavioral models explain behavioral changes among individuals related to internet addiction amidst crisis. This paper aims to discuss how the intercalated interplay between biological characteristics such as brain plasticity, psychological and predisposing characteristics, environmental and need-based factors during the pandemic have led to internet addiction. This could help health authorities in developing effective methods to reduce internet addiction prevalence through preventive measures like counselling, therapeutic interventions, and a hotline service.
ESTIMATION OF TIME SINCE DEATH FROM THE CHANGES IN VITREOUS HUMOUR SODIUM (Na+) AND POTASSIUM (K+) LEVEL
Authors: Gandhi Binaca , Khichi Shailendra , Khokhar Mahendra
Published: July 2021

Background: For investigation of crime, it is very important to determine ‘time since death’ i.e. the interval between death and the time of postmortem examination also called as ‘postmortem interval. This is very important in criminal cases as it shows the track to the investigators to reach the suspected person and to obligate the innocent ones.

Methods: The present study was conducted in Forensic Medicine Department on cases died in Dr. S.N. Medical College & associated Group of Hospitals, Jodhpur in association with Department of Biochemistry.

Results: The linear correlation of the vitreous sodium (Na+) ion concentration was found statistically insignificant (r=0.045) therefore the coefficient of correlation could not be derived.

Conclusion: We have observed linear rise of potassium (K+) ion concentration in the vitreous humour. The linear relationship of the increase in vitreous potassium (K+) ion concentration with increasing postmortem interval is both arithmatic as well as logarithmatic (statistically significant).

Keywords: Na, K, Postmortem.
UPAYA MENINGKATKAN HASIL BELAJAR PKN SISWA KELAS V.B SD NEGERI 06 PAYARAMAN MELALUI PEMBELAJARAN KOOPERATIF DENGAN MODEL PENUGASAN
Authors: Sohib Sohib
Published: July 2021

Telah dilakukan penelitan tindakan kelas di kelas V.B SD Negeri 06 Payaraman, dengan tujuan peningkatan hasil belajar siswa PKn melalui model Pembelajaran Penugasan. Proses pembelajaran yang selama ini berlangsung untuk mata pelajaran PKn terjadi secara konvensional-tradisionil, hal ini mengakibatkan hasil pembelajaran belum sesuai dengan yang diharapkan. Metode pengumpulan data dengan cara observasi dan tes terhadap siswa.Penelitian tindakan kelas dilaksanakan selama dua siklus, dengan setiap siklus diadakan selama tiga kali pertemuan. Proses pembelajaran dengan menggunakan model pembelajaran Penugasan. Sebagai alat pengumpul data adalah lembar observasi yang telah diisi oleh observer, dengan langkah-langkah perencanaan tindakan, pelaksanaan tindakan, observasi, evaluasi dan refleksi untuk setiap siklus.Siklus pertama didapat nilai ulangan harian rata-rata 69,35 % sedangkan pada siklus ke dua diperoleh nilai rata-rata ulangan 78,05 %. Telah terjadi peningkatan hasil nilai ulangan harian rata-rata sebesar 8,7 atau 50%.Dapat disimpulakn bahwa hasil belajar PKn siswa mengalami peningkatan secara signifikan pada semua indikator setelah melalui model pembelajaran Penugasan dilaksanakan yang berujung pada peningkatan hasil belajar yang signifikan. Kata kunci : Model Penugasan, Perundang-undangan Tingkat Pusat dan Daerah
Professional vocabulary awareness within PR specialist’s personality development
Authors: Sergienko Polina , Minyar-Beloroucheva Alla , Vishnyakova Olga , Vishnyakova Elizaveta
Published: July 2021

The article deals with the concept of language personality of public relations (PR) undergraduates as well as the process of its terminological awareness, being part of general linguistic competence. This issue is regarded as one of the most important ones, however it has not been in the focus of linguistic attention. The concept in question is based on the anthropocentric approach to modern linguistic research. The study of the undergraduates’ linguistic personality development reflects individual characteristics as well as the professional orientation of the second language thus encompassing a wide range of issues. Within the scope of cognitive linguistics concepts identification that represent the mental space of the language personality of the undergraduates reveal the essence of the phenomenon and stages of its development. The findings testify to the maxim that thought can be understood through language. At the present stage the development of linguistic personality is fostered by the advances of e-learning. The authors come to the conclusion that PR undergraduates should be taught the terminology constituent of the professional language to be successful in the acts of professional communication.
A few notes on the book “Call me by your name” by André Aciman
Authors: Mašat Milan , Štěpánková Adéla
Published: July 2021

In the article we deal with the interpretation and analysis of selected topics and motives in the narrative of André Aciman’s publication Call me by your name. After a summary of the story, we take a closer look at the genesis of the two men’s relationships in the context of their Jewish faith. We also depict the transformation of their animal sexual relationship into a loving relationship associated with psychic harmony. The final passage of the article is devoted to the conclusion of the book, in which the message of the publication is anchored, which to a certain extent goes beyond the inclusion of Aciman’s work primarily in LGBT young adult literature.
Evaluative methodology to develop higher skills
Authors: Aravena-Gaete Margarita , Flores Noya Diana , Ruete David , Leal Danilo
Published: July 2021

The objective of this research is to provide an evaluative methodology to develop higher cognitive skills. From the methodological perspective, a qualitative was required, based on primary and secondary sources of research to increase thinking. The results showed that a series of premises must be implemented for the development of lower and higher thinking, among them, purpose, explicit teaching, intentionality of the evaluation, evaluation criteria, simple and complex strategies, monitoring, formative evaluation, process feedback and homework, metacognition, among others. As part of the discussion, it seems that teachers need to apply training strategies and implement permanent monitoring in students to promote learning. On the other hand, they must recognize the lower skills that are not internalized in the learners, because these are the starting base to achieve the higher taxonomies. It is concluded that formative evaluation and feedback are effective actions to generate higher taxonomies.
Multidisciplinary Indigenous research: Preliminary findings of a scoping review of Canadian scholarship (1997 to 2020)
Authors: Marquez Jimena
Published: July 2021

Research in Indigenous contexts has historically been associated with colonialism. To counter this, recent Indigenous research re-centers knowledge production on Indigenous worldviews and voices. As a settler ally, I have conducted a scoping review of Canadian Indigenous research using a mixed method approach (Western and Indigenous), adopting Arksey and O’Malley (2005) scoping methodology (for initial five steps) and Kovach’s (2010) Indigenous conversational method for consultations. The aim of this scoping review is to map out the praxis of Indigenous research by examining current epistemological trends, the diversity of Indigenous methods used and the role of researcher positionality in Indigenous research. Preliminary findings (before consultations) based on 46 papers across disciplines, point out to an increase in the number of Indigenous research projects conducted in Canada in the last five years. There is also evidence of substantial efforts by scholars to engage in respectful and reciprocal research partnerships with Indigenous partners.
New dimensions of the perception and experience of time in conditions of the global risk society
Authors: Petkova Tatyana V.
Published: July 2021

This study aims to present new dimensions of the perception and experience of time in the conditions of the global risk society. The article attempts to answer the question of how the new global perspective changes the sense of time – its passage, flow, fulfillment, omission, passing, etc. It is analyzed how the clock time moves to the network flexible time of the global society. The main points in the article are: Conceptualization and historical dynamics of social time; The sense of time – Man and time – “measurability” and “limit” Man, society, space and time – the limit of eternity; From clock time to network flexible time – From the clock time to…, Flexible time, the changed attitude towards the future and the past.
Socio-economic and spiritual-religious specifics of the Syrian Kurds
Authors: Chukov Vladimir S.
Published: July 2021

This study aims to present the socio-economic and spiritual-religious specifics of the Syrian Kurds. The dominant agrarian livelihood of the “foreign Kurds” stimulates the preservation of the tribal-clan profile of their social structure. This directly reflects on the stability and strong resistance of the specific conservative political culture in which the political center is differentiated, due to non-social parameters. If religion (in a nuanced degree, ethnicity) plays a major role in the formation of the nation-building and state-building process among neighbors, Arabs and Turks, then in the Kurds, especially the Syrians, a similar function is played by the family cell. The main points in the article are: The Syrian Kurds; Armenians and Christians – Assyrians; The specific religious institutions of the Kurds. In conclusion: The main conclusion that can be drawn is that the Kurds in Syria are failing to create a large urban agglomeration, which pushes them to be constantly associated with the agricultural way of life. Even the small towns that were formed did not get a real urban appearance, as their inhabitants had numerous relatives who remained to live in the countryside.
Implementation of circular economy business models by SMEs in Bosnia and Herzegovina
Authors: Kahriman Amina , Tandir Nataša
Published: July 2021

Discussion regarding circular economy has gained traction in recent years due to increase in environmental awareness, as well as companies’ quest for ways to reduce their costs. In order to gain understanding of circular economy, it is necessary to understand enablers and barriers for the implementation. Therefore, this research focuses on identifying enablers and barriers for implementation of circular economy in SMEs in Bosnia and Herzegovina, as well as points out to relevant findings regarding the importance and frequency of those factors. These findings are relevant because they will provide reference for SMEs who would like to introduce the concept of circular economy, as well as for legislators in charge of managing such initiatives. By identifying enablers and obstacles, these findings will also help stakeholders devise best strategies and policies for successful implementation, as well as foresee and plan for potential obstacles. The research included 33 SMEs located in Bosnia and Herzegovina and was conducted through e-mail delivered surveys. Research findings suggest that the CE practices are not very widely implemented among the SMEs in Bosnia and Herzegovina. According to the survey results, “Energy saving programs” was the most implemented CE practice, while “Captation/reuse of wastewater and/or rainwater” was the least implemented one. In addition, “Uncertainty about response times from public” was perceived as the highest barrier, while “Dialogue between institutions, bodies and associations of the territory for the implementation of projects on the circular economy” was perceived as the strongest enabler.
Evolution of “memory studies”: Between psychology and sociology
Authors: Pushkareva Tatiana , Agaltsova Daria , Derzhavina Olga
Published: July 2021

The article examines the problem of the “memory studies” development and the role that psychology and sociology play in the development of this interdisciplinary field of humanities. The authors divide the history of memory studies into two periods. The analysis of the first stage of the conceptual formation of memory research, starting from the end of the XIX century and till the first part of the century, first of all, on the basis of psychological, sociological is revealed. The authors demonstrate the trajectory of the evolution of the scientific understanding of “memory” from a purely psychological interpretation of the phenomenon to a socio-psychological concept (group memory), to a broad sociological theory (socio-cultural and historical memory). It is shown how at the second stage of the memory studies development, starting from the second half of the XX century till the present time, sociological research unfolds in the paradigm of memory studies and at the same time there is a new growth of interest in the psychological point of these studies. This is reflected in the development of psychoanalytic concepts, biographical research methods, and the increased role of oral history. It is concluded that the dialectical interaction of sociology and psychology in the interdisciplinary field of memory studies forms the basis of the heuristic potential of this modern humanities research.
Formation of the concept of beauty in the words with the Proto-Slavic root *lěp-, based on the material of ancient Russian written records
Authors: Galochkina Tatiana
Published: July 2021

Old Russian texts provide an opportunity to study the early state of the Russian vocabulary. The vocabulary structure of the Old Russian texts included the words of the Proto-Slavic language, a large number of calques and artificially created words. The absence of written records of the Proto-Slavic language, in which its vocabulary would be recorded, deprives us of the primary source of the meanings of such words. The Proto-Slavic root *lěp- had an undivided meaning. Undivided meaning of the root *lěp- is a potential problem in the interpretation of the words with this root used in ancient Russian texts. Another problem in the lexical-semantic study of words in the Old Russian texts is that words being semantic calques received additional meanings under the influence of Greek. In this regard the paper shows the formation of the concept of beauty in words with the root *lěp- used in ancient Russian texts. The purpose of this article is to study the evolution of the concept of beauty in the words with the Proto-Slavic root *lěp-. The article provides a comparative analysis of lexical meanings of the words with the root *lěp- containing the concept of beauty (used in ancient Russian texts) with their Greek equivalents. Such words are contained in ancient Russian written records: “The Life of St. Andrew the Fool”, “The Chronicle” by John Malalas, “The Chronicle” by George Amartol, “History of the Jewish War” by Josephus Flavius, Christianopolis (Acts and Epistles of the Apostles), Uspensky Сollection of XII–XIII centuries, etc.
Promoting the integration of a student with autism in the General School with Erasmus KA3 / e-twinning actions
Authors: Drossinou-Korea Maria , Avramidi Athina
Published: July 2021

This paper investigates the dynamics of non-formal learning in the field of teacher preparation, for the acceptance and integration of people with autism in the General School. The main goal of the research is to identify appropriate practices for the formation of a fair attitude towards people with disabilities, with a focus on autism. The research questions posed were: (1) How can understanding autism be achieved i. by the group of teachers and students involved, and ii. by individuals in the environment in which they interact, and (2) How will understanding autism lead to the acceptance and integration of students with autism into the community? The research was carried out within the framework of the Erasmus KA3 / e-twinning program and was connected to the Curriculum through modules of the courses of Modern Greek Literature and Modern Greek Language. The pedagogical tool Targeted, Individual, Structured, Integrated Program for Special Educational Needs (TISIPfSEN) (Drosinou-Korea, 2017) played a primary role in the implementation of the program. The results reflected the reliability of the educational tool TISIPfSEN in enhancing the empathy of students of typical development and highlighted the potential which derives from the participation in non-formal education to form attitudes and behaviors with the ultimate goal of integrating students with autism in the General School.
Self-esteem and motivation for affiliations with students from the humanities
Authors: Mavrodiev Stoil , Gergov Teodor
Published: July 2021

The paper interprets and explores two main constructs: “self-esteem” and “motivation for affiliation”. They are placed in the field of psychology of youth, the subjects are students of humanities. The study was conducted at Southwestern University “Neofit Rilski”, Blagoevgrad, Bulgaria. The aim of the study is to reveal the relationship between self-esteem and motivation for affiliation, as they are compared in students majoring in psychology with students majoring in pedagogy and speech therapy. Self-esteem is the core of personality, experiences and behavior. It is important for interactions in young people. The need to belong to the group (affiliation) is a prerequisite for self-knowledge and satisfies a number of basic needs. Using a standardized self-assessment test and Albert Mehrabian’s affiliation test, we track how the level of self-assessment determines affiliation needs. These: 1. Students with average and above average level of self-esteem have a higher motivation for affiliation, compared to students with low and very high level of self-esteem. 2. We assume that there will be statistically significant differences in the manifestations of the two constructs in students from the specialty of Psychology and other students from the humanities. We expect that psychology students will have average and above average levels of self-esteem, which will affect their motivation for affiliation, compared to students from the other group. The results of the research provide information about the personal development of students in the humanities, which could be used by university professors in order to optimize the learning process and create conditions for full inclusion of students in university life.
A case analysis of political discourse ambivalence: Between the truth and falsity
Authors: Gurevich Lyubov
Published: July 2021

Many false statements in connection with COVID-19 have fueled a number of rumors and conspiracy theories in the world. Politicians tend to use complicated technical systems and information technologies in order to influence people’s consciousness, feelings and social behavior. Under the guise of taking care of people’s wellbeing they pursue their own objectives. The political leaders have challenged the world with their claims and political statements which hypocritically announced their striving to serve for the sake of the nations, but in fact demonstrating their strong will to benefit from the situation. However, their actions are not treated by people as aggression and don’t lead to open confrontation and aggravation of military and political relations. They paradoxically manage to balance between the truth and falsity, demonstrating ambivalence of what they state in their speeches and appeals to the nations. The basic methods of political discourse ambivalence analysis, used in the article, are: (a) fact-checking method, (b) scientific analysis of the evidence, (c) peer-reviewed studies and the others. There has been also used a method of logical comparison of three options of political discourse: Political Statement → Fact → Consequence. The analysis of mass media articles, devoted to Covid-19, has helped the author to systematize the elements of political discourse processing (the politicians’ statements for the good of the people) and political cognition (the actual meaning of those actions, which can potentially lead to confrontation between nations). The author is trying to find out the actual reasons of the growing gap between the governments and ordinary people, between nations in the world.
Theosophical duty as an alternative to the risk society
Authors: Kaltseva Anna
Published: July 2021

The risky nature of modern civilization finds one of its alternatives and possibilities for overcoming in the theosophical understanding of the duty of the individual to society. This is the thesis of the proposed article. The thesis is defended by comparing elements of the concept of “Risk Society” by the German sociologist Ulrich Beck and the understanding of duty and politics in Helena Blavatsky’s latest work “The Key to Theosophy”. The seemingly paradoxical comparison is argued with the need to find new ways and approaches to overcome the crisis of humanity, which has not yet been able to take advantage of the best achievements and ideas of its great minds over the centuries to this day. Personal change in the direction of high morality and responsibility to all and everything leads to a change in society – this is the main conclusion that is made in the article.
Social-behavioral development
Authors: Georgoulas Nikolaos
Published: July 2021

The early child period is considered to be the crucial in the human life-span development. Healthy and normal early development of a child, including his/her physical, cognitive, emotional, and social development, strongly influences the subsequent personal and social functioning, well-being and life success. Behavioral development, and in particular social/behavioral development, is a crucial tool for survival and adaptation. In this article, three mechanisms that work in an interrelated and cooperative way in determining behavioral development will be discussed in more detail. Given the purpose and design of this paper, we will focus on some of the latest studies of the environmental factors considered to have the power to influence ontogenetic behavioral development and in particular, social/behavioral development.
Municipal companies and city associations – Political economics in the local government in Israel
Authors: Galily Daniel , Schwartz David
Published: July 2021

This study aims to present the municipal companies and city associations – political economics in the local government in Israel. The perception of the local governments has already changed, and they do not see their mission only as of the supply of municipal services according to law. The competitive environment in which they operate brings about an orientation of the improvement of the quality of life in the community, the extension and variety of the sources of employment, the development of infrastructures, and the improvement of the image. The main points in the article are: The Urban Development; Reciprocal Relations with the Private Sector; Project Finance; Taxation; Management Techniques; Diversification of Areas of Action of the Local Governments; and Association of Cities.
The relation of “positive psychotherapy” and art in the process of therapy
Authors: Dimitrova Lubomira
Published: July 2021

Psychotherapy is considered to be the most difficult and at the same time the most attractive manifestation of psychological competence, the pinnacle of psychological realization, the master profession. For the therapist, who aims to support the client’s autonomy, art is key in the work process. This article discusses some of the art forms that used in the psychotherapeutic setting turn psychotherapy itself into art. The aesthetic experiences that the psychotherapist and the client go through on the way to achieving the desired goal are considered.
Nietzsche’s nihilism and the crisis of values
Authors: Valchev Valeri
Published: July 2021

The present paper analyzes Nietzsche’s ideas about the cultural crisis from the standpoint of nihilism. According to Nietzsche, nihilism takes over modern civilization and raises the question of values. To the decline, or as Nietzsche call it, “the decadence” that led to the crisis in values, Nietzsche contrasts his “active” nihilism, which has to find “new values”. From a perspectivist point of view, the revaluation of all values through which the contemporary humanity must overcome the nihilism and project its future, is considered.
The place of Philo of Alexandria in the history of philosophy
Authors: Shavulev Georgi
Published: July 2021

Philo of Alexandria (ca. 20 B.C.E. -50 C.E.), or Philo Judaeus as he is also called, was a Jewish scholar, philosopher, politician, and author who lived in Alexandria and who has had a tremendous influence through his works (mostly on the Christian exegesis and theology). Today hardly any scholar of Second Temple Judaism, early Christianity, or Hellenistic philosophy sees any great imperative in arguing for his relevance. After the research (contribution) of V. Nikiprowetzky in the field of philonic studies, it seems that the prevailing view is that Philo should be regarded above all as an “exegete “. Such an opinion in one way or another seems to neglect to some extent Philo's place in the History of philosophy. This article defends the position that Philo should be considered primarily as a “hermeneut”. Emphasizing that the concept of hermeneutics has a broader meaning (especially in the context of antiquity) than the narrower and more specialized concept of exegesis.
The Changes and Development of Financial Accounting Theory and Practice in the E-commerce Era
Authors: Zhang Xiaotian
Published: July 2021

The roadmap of financial accounting in the era of sustainable development of e-commerce may help organizational accounting methods to achieve sustainable development. Based on the author's learning and practical experience, this article aims to provide ideas for further financial accounting research, so that the industry can pay attention to the impact of changes in the situation on financial accounting and make corresponding changes.
Factores de resiliencia y autoestima asociados a la felicidad en estudiantes de educación secundaria
Authors: Hoyos-Rivas Segundo Casimiro
Published: July 2021

La resiliencia, autoestima y felicidad son constructos de los que se habla mucho sobre todo en este contexto de crisis, sin embargo, en nuestro medio existen pocos datos, por lo que es necesario realizar más trabajos de investigación con la finalidad de comprenderlos mejor. En ese sentido, se presenta un estudio cuyo objetivo fue identificar los factores de resiliencia y autoestima que mejor explican la felicidad. El estudio se desarrolló bajo un diseño asociativo en el que participaron 243 estudiantes de educación secundaria. Los instrumentos usados en el estudio fueron la Escala de Resiliencia de Wagnild y Young (1993) con cinco factores: Ecuanimidad, Sentirse bien solo, Confianza en sí mismo, Perseverancia, y Satisfacción. También se utilizó el Inventario de Autoestima de Stanley Coopersmith, (SEI) versión escolar, con cuatro factores: Si mismo general, Social - pares, Hogar -padres y Escuela; y se empleó la Escala factorial de felicidad de Reynaldo Alarcón (2006) con cuatro factores: Sentido positivo de la vida, satisfacción con la vida, realización personal, y alegría de vivir. Los resultados evidencian que, los factores que integran la resiliencia, ninguna tiene relación directa y significativa con la felicidad, mientras que, por la autoestima, solo el factor escuela es la que mejor se relaciona con la felicidad, por lo que se concluye que, para poder explicar la felicidad a partir factores significativos, la resiliencia no es un factor importante, y solo bastaría la autoestima, que sería necesario trabajarlo para poder mejorar la felicidad de los niños y adolescentes escolares.
FOREIGN CAPITAL INFLOWS AND MANUFACTURING SECTOR GROWTH IN NIGERIA
Authors: Sani Idris Ahmed , Samuel Ajengbe Abidemi , Ome Wada Emmanuel
Published: July 2021

The study examined the impact of foreign capital inflow on manufacturing sector growth in Nigeria using time series data from 1986 to 2019. The study specifically sought to examine the causal relationship between foreign capital inflows and the growth of the manufacturing sector in Nigeria in the long run The study employed the Autoregressive Distributed Lag (ARDL) estimation technique to account for the impact of foreign capital inflows on the manufacturing sector growth in Nigeria. The study utilized the Contribution of Manufacturing Sector to Gross Domestic Product (MGDP) as proxy for manufacturing sector growth. Manufacturing sector growth was the dependent variable while foreign direct investment (FDI), foreign portfolio investment (FPI) and foreign Aid (FOA) were the independent variables, and were regarded as proxies for foreign capital inflows. The study results revealed that foreign capital inflows through the FDI had a significant positive impact on contributions of the manufacturing sector to gross domestic product (GDP). The study also revealed that foreign capital inflows through the FPI had a significant positive impact on contributions of the manufacturing sector to the GDP. The study further revealed that foreign capital inflows through the FOA had a significant positive impact on contributions of the manufacturing sector to the GDP. Based on these findings, the study has recommended that the Nigerian government should promote foreign capital inflows through the FDI in order to achieve the desired level of manufacturing sector growth in the country’s economy in the long run. The government should also encourage foreign capital inflows through the FPI in order to attain the desired level of manufacturing sector growth in the Nigerian economy. Finally, the government should also support foreign capital inflows through the FOA in order to attain the desired level of manufacturing sector growth in the Nigerian economy in the long run.
CONSTRUCTING A COMPETITIVENESS INDEX FOR STATES IN MALAYSIA: A PANEL DATA ANALYSIS
Authors: Lim Chee Ann , Tuan Lonik Ku Azam , Adam Radziah
Published: July 2021

This study investigated the competitiveness index of the fourteen states in Malaysia. It also examined various aspects of competitiveness among states and vital elements that might influence competitiveness by utilizing a three-level hierarchical indicator system encompassing economic, social and environmental factors. An equally weighted index was applied to scrutinize the three dimensions. The index output was based on 24 indicators across six components. The critical components were economic performance, economic structure, marketization and openness, social aspects, domestic security and environmental quality. This study also examined the relationship between the components of competitiveness and economic growth for states in Malaysia by using the panel data estimation approach; a method which utilised data sets for fourteen states over a period extending from 2005 to 2016. Data were then analysed using a panel data regression model. Overall, findings showed that Selangor, where Kuala Lumpur the national capital was situated, was the most competitive state. In 2016, Kuala Lumpur was the best performer in terms of economic performance, social aspects and environmental quality. It was also found that domestic security and environmental quality were significant determinants of economic growth, which had enhanced competitiveness among states in Malaysia. A state’s performance according to the three dimensions varied greatly as there were different factors of specializations for each state. This study has proposed that each state in the federation possessed a significant economic performance, as well as substantial social and environmental development to ensure and sustain their respective state of competitiveness.
THE EFFECT OF NOMINAL EXCHANGE RATE DEPRECIATION ON TRADE IN ELEVEN DEVELOPING COUNTRIES
Authors: Lubis Muhammad Riyadh Ghozali , Abdul Karim Noor Al-Huda
Published: July 2021

This study examined the effect of nominal exchange rate depreciation on the trade balance in 11 Asian-African countries between 1980 and 2019, and within the context of an exogenously determined single structural break. The countries had persistently experienced both nominal exchange rate depreciation and upward trends in trade in goods. Using the Chow test to frame the discussion, these countries were found to be facing structural changes associated with external factors such as the commodity price crisis in South Asia and the global financial crisis. The time-series autoregressive distributed lag (ARDL) approach with bounds test for cointegration and error-correction mechanism (ECM) was also applied for the analysis. The results of the study showed a long-term cointegration between the trade in goods and other variables included. Specifically, the nominal exchange rate depreciation positively affected the trade in goods in both the long-run and short-run in most of the Asian-African countries studied. There was a positive relationship between trade and foreign direct investment in the short-run, but this relationship mostly became insignificant in the long-run. Gross domestic product had a significant impact on trade performance in goods in both the long-run and short-run in all countries studied.
COMPETITION AND RATCHET HYPOTHESIS: HOW SAFE ARE MANUFACTURING COMPANIES IN SUB-SAHARAN AFRICA?
Authors: Olowofela Olusola Enitan , Tonade Akanbi M. A , Sanyaolu Wasiu
Published: July 2021

This study applied the conventional ratcheting notion that managers (agents) chose to restrict their performance because they anticipated that firms (principals) would respond to higher performance levels by raising targets or by cutting pay in a piece-rate labour environment. A cross-sectional panel model was developed to subject this baseline notion of ratcheting hypothesis to multi-period and ex-post competitive labour market environment, bearing in mind that there was information asymmetry to both parties. It was observed, as predicted by the theoretical model that there would be substantial ratchet effects in the absence of competition. However, when subjected to ex-post competition, the ratchet effects were reduced, regardless of whether market conditions favoured the firms or the managers and thereby making the manufacturing companies in Sub-Saharan Africa safer than when they were exposed to ratcheting in its conventional form.
CORPORATE GOVERNANCE AND STOCK MARKET REACTION TO SEASONED EQUITY OFFERING ANNOUNCEMENT BY FIRMS IN NIGERIA
Authors: Bello Mohammed Aminu , Kurfi Aminu Kado , Tijjani Bashir
Published: July 2021

This study examined the effect of corporate governance variables of board independence, institutional ownership, managerial ownership, board size, and director expertise on the market reaction to seasoned equity offering (SEO) announcements by firms in the Nigerian stock market. The event study methodology was employed, and abnormal returns were computed using the market model. A total of 62 announcements by 38 firms listed on the Nigerian stock exchange from 1st January 2006 to 31st December 2016 were included in the analysis. The study recorded significant positive cumulative abnormal returns before and after the announcement day, and a significant negative cumulative abnormal return upon the announcement day of SEOs. Similarly, significant positive cumulative abnormal returns were recorded six months before the SEO announcement day and negative significant cumulative abnormal returns six, twelve, and twenty-four months after the announcements. Furthermore, there were significant cumulative abnormal returns upon SEO announcements for all the proxies of corporate governance assessed by the study. The implication of the findings of negative significant cumulative abnormal returns on the day of the announcement and beyond was consistent with previous arguments that firms issuing SEOs earn negative abnormal returns on the day of the announcement was the result of the information asymmetry between managers and investors. By contrast, the significant cumulative abnormal returns based on corporate governance suggested that corporate governance significantly impacted on SEO announcement returns in Nigeria. These findings suggest that policy makers should pay more attention to directors’ expertise, institutional ownership, board independence, and board size, as our results showed that investors might view them as dependable pointers of positive corporate information for the market, thus guaranteeing the best use of SEO proceeds.
QUALITY OF WORK LIFE AND LIFELONG LEARNING AMONG WORKING ADULTS IN MALAYSIA: THE MEDIATING ROLE OF EMPLOYEE ENGAGEMENT
Authors: Ho Bradley C.Y. , Mustamil Norizah Mohd , Jayasingam Sharmila
Published: July 2021

There has been a significantly increasing emphasis on the quality of interactions between employers and employees in the context of managerial and organisational studies in Malaysia. To encourage a desirable workforce, organisations often list factors associated with quality of work life, employee engagement, and lifelong learning as contributors to achieving optimal organisational goals. However, do quality of work life and employee engagement truly lead to employee disposition for lifelong learning? This paper aims to explore quality of work life and employee engagement as precursors to establishing a workforce that embraces lifelong learning. Structural Equation Modeling analysis was employed on 472 samples obtained from working adults holding different positions in various organisations in the country. The empirical results demonstrate that quality of work life leads to employee engagement, which in turn, positively contributes to lifelong learning. The results also suggest that employee engagement fully mediates the relationship between quality of work life and lifelong learning. This study provides a more in-depth understanding of what it takes to create a workforce that engages in continuous learning, and sets the tone for compelling narratives in rolling out organisational vision and mission for lifelong learning in Malaysia.
ASSESSING THE PREDICTABILITY OF CRYPTOCURRENCY PRICES
Authors: Abdul Rahim Ruzita , Ling Pick Soon , Mohd Khalid Muhammad Airil Syafiq
Published: July 2021

The predictability of asset prices works against the notion of an efficient market where asset prices reflect all available and relevant information. This paper examined the predictability of Bitcoin and 51 other cryptocurrencies that have been classified into the following five categories: Application, Payment, Privacy, Platform, and Utility. Two market efficiency tests (Ljung-Box autocorrelation and Runs tests) were run on the daily returns of the 52 unique cryptocurrencies and the MSCI World index from 28 April 2013 to 30 June 2019. The results showed that Bitcoin was consistently efficient, whereas most of the other cryptocurrencies and even the MSCI World index were not, implying that their prices were predictable. Categorically, Payment altcoins were the most consistent in showing inefficiency. Since altcoins in this category also recorded the third highest risk-adjusted returns, investors with advanced technical trading strategies had a great chance of exploiting the market information to make extremely high abnormal returns.
THE EFFECT OF FRAUD ON PROFITABILITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
Authors: Salami Suleiman , Olabamiji Abass Wahab
Published: July 2021

The increasing rate of fraud occurrence and poor profitability rate in the listed Deposit Money Banks (DMBs) in Nigeria calls for a research investigation. To unravel the likely connection between fraud and profitability, this study has examined the effect of fraud on the profitability of listed DMBs in Nigeria. To achieve this objective, the study adopted a correlational research design and utilised secondary data extracted from the Nigerian Deposit Insurance Commission (NDIC) and published financial statements of the DMBs. The study focused on 14 listed DMBs for a six-year period (2012-2017). Panel multiple regression technique was used to estimate the model of the study. The findings showed that fraud (proxied by actual loss from fraud and staff involvement in fraud) has a negative and significant effect on profitability (proxied by return on asset) of listed DMBs in Nigeria. In line with the findings, this study has recommended that listed DMBs should establish fraud detection mechanisms which will entail the setting up of an efficient, reliable and functioning fraud detection unit to monitor transactions that may be susceptible to fraud.
PROFITABILITY PERFORMANCE ANALYSIS: THE EVIDENCE FROM PRIVATE TELECOMMUNICATION FIRMS IN MALAYSIA
Authors: Abdul Manaf Suhaily Maizan , Bidin Nor Fazirah , Salleh Wan Anisabanum , Idris Asma’ Rashidah , Mohd Yusoff Zetty Zahureen
Published: July 2021

This paper examines the macroeconomic factors influencing the profitability performance of private telecommunication firms in Malaysia. A yearly basis data between 2007 and 2016, which contained a total number of 49 data observations were analyzed using the Random Effects Model to estimate the factors of concern. The sources of these data have been predominantly extracted from DataStream. The variables involved in this investigation were liquidity (LIQ), leverage (LEV), firm size (SIZE), and gross domestic product (GDP). This study has been motivated by the declining profitability performance of private telecommunication firms in Malaysia, which has been attributed to the decreasing return on assets. The findings suggest that leverage has a significant and negative relationship with return on assets, while liquidity has a negative insignificant towards the firms’ profitability. On the other hand, firm size and gross domestic product have a substantial and positive relationship with return on assets. Moreover, the findings seemed to suggest that the bigger the size of a firm, the higher the total assets would be, which in turn, would improve the firm’s profitable performance. In sum, the prerequisite attribute that a telecommunication firm needed to possess in attaining high profitability performance was its strong and high productivity in the management of its total assets.