bluuebunny/crossref_metadata_2025 huggingface dataset:
Utilization of interactive E-book in bridging the least learned competencies in statistics and probability
Authors: Janmarini C Fernando , Ann C Fernandez Shamaeca , Antonitte M Glorioso Diesel , Richard D Lacsina John , Nicole U Magno Ricci
Published: February 2024

This experimental study with purposive non-probability sampling focused on investigating the results before and after using interactive e-books by the Grade 12 students at Southville 1 Integrated School during the academic year 2022-2023. This study was conducted among 108 students in Grade 12 who answered the 20-item pre-test and 20-item post-test with a 5-point Likert scale survey. This study used mean, standard deviation, and mean percentage scores to determine the effectiveness of interactive e-books in bridging the least learned competency and a paired sample t-test test to analyze the significant difference between the respondents' performance before and after utilizing the interactive e-book. The study showed a significant mean difference in pre-test and post-test scores, indicating a significant decrease in scores before the intervention. However, interactive e-books resulted in a considerable performance improvement, as evidenced by the t-value and low p-value, which revealed a significant difference between the two scores. The effect size of 1.93 was likewise adequate, showing the magnitude of the observed effect. The findings indicate that interactive e-books can increase students' academic performance and learning outcomes as digital learning materials. The study finds that using interactive e-books in the classroom can increase student engagement, comprehension, and overall academic achievement.
Reclutamiento de trabajadoras inmigrantes en las empresas de servicios de proximidad en el Área Metropolitana de Barcelona
Authors: Parella Rubio Sònia
Published: February 2024

Los mecanismos de asignación de los puestos de trabajo a mujeres autóctonas e inmigrantes que se siguen enlas empresas de servicios a la vida diaria operan principalmente en base a los sistemas de preferencias de losempleadores y de los clientes. Los datos señalan que, a la hora de reclutar a la fuerza de trabajo, los gerentes delas empresas discriminan a partir de sistemas de preferencias positivas y negativas, basados en estereotipos yprejuicios en función del género, la etnia y/o la nacionalidad de las candidatas, que contraponen dos grupos categóricamentedistintos: el colectivo de candidatas «autóctonas» frente al de «mujeres inmigrantes». Tal situaciónpermite identificar un proceso de etnización de dichos servicios.
Impacto de la cultura en los resultados de la organización
Authors: José A. Garmendia
Published: February 2024

Hablando de la organización es ya lugar común la afirmación del positivo impacto de una cultura fuerte en losresultados. La relación se ha refinado con el tiempo, de forma que la investigación ha concluido que aquélla esmás sostenible si se introduce la variable flexibilidad. Es preciso aclarar que generalmente los resultados hansido considerados equivalentes a éxito económico e incluso a eficacia de la organización misma, de toda la organización.Este artículo, en cambio, trata de introducir complejidad definiendo la eficacia organizativa como laconsecución de un sistema de valores (objetivos). Se parte de la hipótesis de que diferentes tipos de organización—definidos sobre la combinación de las variables éxito económico, fortaleza de la cultura, flexibilidad yadaptabilidad al entorno— tienden a producir diferentes perfiles de eficacia. El análisis de respuestas sobreuna muestra de empresas del sector de seguros de vida y salud confirma nuestra hipótesis.
El voto estratégico en las elecciones autonómicas andaluzas de 1996
Authors: Lago Peñas Ignacio
Published: February 2024

Una de las limitaciones de la literatura sobre voto estratégico es la ausencia de evidencia empírica en sistemaselectorales de representación proporcional. En este artículo se constata su existencia en las eleccionesautonómicas andaluzas de 1996 a través de un análisis de panel de sección cruzada.
significado de la Teoría Política
Authors: Zapata Barrero Ricard
Published: February 2024

Los cambios tan rápidos de parámetros que estamos viviendo estos últimos años están confrontando a los investigadorescientíficos sociales a nuevos contextos y perspectivas. Son situaciones tan nuevas que la tarea conceptual sobrecómo abordar estos nuevos interrogantes se torna una necesidad para la propia dinámica innovadora de la disciplina.Lo cierto es que cada vez más se tiene la convicción de que las reflexiones teóricas y las decisiones políticasque se tomen aquí y ahora tienen una importancia vital, puesto que lo que se está diseñando es la sociedad políticadel futuro. En este marco, la Teoría Política (TP) como actividad crítica tiene un campo de cultivo sin precedentes ennuestra historia más reciente. Se trata de plantear dos preguntas vinculadas entre sí: ¿Cuál es su función en relacióncon esta realidad de inestabilidad social y política? ¿Cuáles son los instrumentos (conceptos, enfoques, etc.) quenos puede proporcionar para el análisis de estos cambios estructurales? Articularé mi razonamiento en seis secciones.En la primera sección presento los primeros elementos para iniciar una reflexión sobre la TP hoy en día. En lasegunda sección me planteo cuál es el mirador desde el cual el teórico político interpreta la realidad cambiante, centrándomeespecialmente en su unidad de análisis y objetivos básicos. La tercera sección es histórica. Repaso lasprincipales etapas de la TP, y centrándome en la última de acuerdo con mi hilo conductor: el análisis de los contextosde cambios sociales y políticos. Me planteo luego, en una cuarta sección, cuáles son los principales programas de investigaciónque actualmente contribuyen al estudio de estos cambios estructurales. Para completar este argumento,en una quinta sección, profundizo los principales enfoques que existen para analizar estos cambios, los cuales determinanformas diferentes de concebir la actividad propia de la TP. Por último, en una sexta y última sección, vuelvoa tomar el significado de la TP hoy en día, señalando sus principales retos y expectativas, como gestora de innovaciónpolítica. Acabo con unas reflexiones para dejar abierto este programa de investigación. En un apéndice final presentounos primeros apuntes sobre la TP en España, como base para una investigación futura.
El sesgo de participación en el sistema electoral español
Authors: Rodon i Casarramona Toni
Published: February 2024

La manipulación del sistema electoral español por parte de las elites que condujeron la transición política ha sido demostrada en numerosos estudios. Esta manipulación pasa por la existencia de un gran número de circunscripciones de baja magnitud y su interacción con la desviación del prorrateo, la fórmula de Hondt y, sobre todo, el efecto de varianza de las magnitudes del distrito. En este artículo se introduce un nuevo sesgo no estudiado hasta ahora y que facilitó también la victoria de UCD: el sesgo de participación. Se demostrará que la manipulación del sistema condujo a que UCD obtuviera sistemáticamente la victoria en aquellos distritos con menos participación y que sus rivales ganaran en las zonas más participativas. El «precio» de los escaños de UCD fue, por tanto, menor. Tal sesgo se ha mantenido y sigue beneficiando a los partidos que obtienen su apoyo en las zonas que menos participan y que, a su vez, son las más sobrerrepresentadas.
¿Sirve el trabajo penitenciario para la reinserción? un estudio a partir de las opiniones de los presos de las cárceles de Cataluña
Authors: Alós Moner Ramón de , Martín Artiles Antonio , Miguélez Lobo Fausto , Gibert Badia Francesc
Published: February 2024

Este texto se basa en una investigación realizada en el «Centre de Recerca de la Vida Quotidiana i el Treball » (QUIT), de la Universidad Autónoma de Barcelona, sobre el trabajo en las prisiones en Cataluña. Nuestras hipótesis de partida han sido: el trabajo y la adquisición de un oficio contribuyen a la reinserción laboral y, con ello, a la futura inserción social de los presos; y cuantos más medios ponga el sistema penitenciario en esta cuestión, mejor cumplirá con la función que la sociedad le encomienda. Para la realización del estudio nos hemos basado en una encuesta a una muestra aleatoria, representativa de los internos que trabajan en los talleres de las nueve cárceles de Cataluña, que hemos complementado con entrevistas en profundidad a expertos y responsables del sistema penitenciario y con visitas a varios talleres y entrevistas exploratorias con presos de cada taller. El resultado del estudio ha permitido constatar que el trabajo adquiere varias funciones. De entrada, proporciona un salario a los reclusos, que les permite cubrir necesidades personales o de ayuda a la familia. El trabajo contribuye a pasar mejor el tiempo en prisión y evitar situaciones conflictivas. Asimismo, proporciona hábitos laborales y mejora las relaciones sociales. Pese a que son pocos los empleos en talleres que aportan aprendizaje de un oficio, los internos lo valoran positivamente por cuanto les ayuda a «normalizar » la vida cotidiana en la cárcel, al mismo tiempo que les abre expectativas de futura reinserción.
Una propuesta de definición del concepto de Virtud Cívica
Authors: Tena Sánchez Jordi
Published: February 2024

En el presente trabajo trata de ofrecerse una caracterización del concepto de virtud cívica. En primer lugar, se define la virtud cívica como la motivación causalmente eficiente para la acción públicamente orientada. En segundo lugar, se sostiene que la extensión social de la virtud cívica debe ser entendida como el establecimiento de un cuerpo de normas sociales públicamente orientadas.
THE EFFECT OF WORK DISCIPLINE, INTERNAL ENVIRONMENT AND EMPLOYEE SATISFACTION ON EMPLOYEE PRODUCTIVITY CV. LANGGENG PROPERTINDO
Authors: Rahmadani Diva Salsabila , Alam Iskandar Ali
Published: February 2024

The aim of this research is to evaluate the impact of Work Discipline, Internal Environment and Employee Satisfaction on Work Productivity at CV. Permanent Propertindo. The population identified is all CV employees. Langgeng Propertindo in this research involved 40 people. The multiple linear regression analysis method is the technique used. These findings show results that show: Work productivity is not significantly influenced by work discipline, the internal environment does not significantly influence work productivity. Meanwhile, employee satisfaction has a significant impact on work productivity, and work productivity is influenced collectively (simultaneously) by work discipline, internal environment and employee satisfaction. It is hoped that with this research CV. Langgeng Propertindo can maintain stable work discipline, internal environment and good employee satisfaction so that it can increase the work productivity of CV employees. Permanent Propertindo
Rediscovered Fragments Shed New Light on a Proto-Masoretic Torah Scroll
Authors: Sanders Paul
Published: February 2024

After Edna Engel and Mordechay Mishor had discovered that two fragments with excerpts from the book of Exodus belonged to a single Torah scroll dating from the seventh or eighth century CE, Mordechai Veintrob identified thirteen additional fragments of the same scroll, most of them coming from the Cairo Genizah. This article shows that in the preserved fragments no orthographic differences occur with the (partially reconstructed) text of the more recent Aleppo Codex, while there are such orthographic differences with the other ancient Bible codices. The relationship between the ancient scroll and the Aleppo Codex is looser as far as the sectional division by means of petuḥot and setumot is concerned. However, the tradition according to which five specific lines must be written above the text of the Song of the Sea (Exod 15:1–19) seems to have this very scroll as its source. This tradition was followed in the Aleppo Codex and other ancient codices.
What does ‘European Sovereignty’ mean?
Authors: Klein Eckart
Published: February 2024

Since some time the call for a “European sovereignty” has gained momentum. Especially the French President Macron has strongly pleaded in its favour. According to him Europe should shape its own destiny; it should adopt “the role of a rule-maker, not a rule-taker”. However, any strengthening of the EU’s role, be it in the field of economy, social affairs or geopolitics, presupposes the conferral of new competencies on the Union including a decisive answer to the question who, a European organ (European Court of Jurisprudence) or the relevant organ of the member State (e.g., Constitutional Court) should have the final say regarding competence conflicts. The issue is discussed taking into account the jurisprudence of the German Federal Constitutional Court and the recent reactions of the European Court of Justice through its judgments in Hungarian, Polish and Rumanian cases. In conclusion it is argued that “European sovereignty” is a political term not being helpful to solve legal problems.
A magyarországi kormányzati gazdálkodás és gazdasági beavatkozás sajátosságai európai összehasonlításban 1995–2022
Authors: Balog Ilona Ida
Published: February 2024

Ez a tanulmány a magyar kormányzati szerepvállalássajátosságait hasonlítja össze az Európai Unióban átlagos állami működés hangsúlyaival. Célja bemutatni, hogy hogyan tükröződik a kormányzat gazdaságról alkotott felfogása a statisztikai adatokban. Az összehasonlítás az Eurostat 1995 és 2022 közötti adatai alapján készült. Az eredmények szerint a magyar kormányzati cél az, hogy nagyobb értékű kormányzati teljesítményt és lényegesen kisebb mértékű újraelosztást valósítson meg a költségvetési egyensúly megtartása mellett, mint amennyi az Európai Unióban szokásos. Ezt a magyar kormányzat elsősorban az állami társadalombiztosítási rendszer visszafogásán keresztül igyekszik elérni. Az utóbbi négy évben az európai átlagos állami gazdálkodási szerkezettől a magyar kormányzat tovább távolodott, és ez az eltérés az átlagosnál nagyobb költségvetési deficit mellett alakult ki.
A koronavírustagadók kriminalizálása, elemzés a rémhírterjesztésről a vírus után
Authors: Dorang Zsanett
Published: February 2024

Tanulmányom célja, hogy bemutassam a rémhírterjesztés különleges jogrend idején alkalmazható tényállását, az ezzel összefüggésben született 15/2020. (VII. 8.) AB határozatot, valamint a határozatot ért kritikákat. Véleményt formáltam a kritikák helytállósága tekintetében, továbbá ismertettem a bűncselekményre nézve 2022. év végéig született jogerős döntéseket, értékelve többek között azt, hogy a bíróságok hogyan értelmezték a ’védekezés eredményessége’ kifejezést. Körüljártam azt, hogy vajon megvalósultak-e azok az aggodalmak, hogy a kiszámíthatatlan törvényszöveg okán önkényes jogalkalmazásnak lehetnek-e az állampolgárok az áldozatai. Továbbá, a megsokszorozódott büntetőeljárásokból vajon mennyiben lehet a norma pontatlanságára következtetni, és hogy az új tényállás mennyiben alkalmas arra, hogy a jövőben esetlegesen bekövetkező különleges jogrend idején is a köznyugalom fenntartásában eszközül szolgáljon.
A jogi norma és a jogi szaknyelv érthetőségének összefüggései a digitális térben: jogászi nézőpontok és a közérthetőség
Authors: Németh Gabriella
Published: February 2024

A jog közérthetősége évtizedek óta napirenden van a nyelvtudomány művelői körében és az üzleti szereplők is egyre inkább elvesznek a szabályozókban, a jogalkotás pedig gyors tempóban zajlik. A jogi nyelv bonyolult, homályos és többértelmű lehet, akár akadályozhatja a jogi norma érvényesülését, miközben a közérthetőségre törekvés leginkább szankció nélküli etikai elvárás a jogalkotóval és jogalkalmazóval szemben. Vajon szükség van-e a jogi-igazgatási szaknyelv megújítására? A tanulmány a jogi norma digitális ökoszisztémában is elvárt érvényesülésének nézőpontjából foglalkozik a közérthetőség kérdésével a jogi szaknyelv kapcsán, számos példa elemzésével.
Válogatás a közelmúlt főbb NFT jogeseteiből
Authors: Breszkovics Botond
Published: February 2024

A nem helyettesíthető vagy másként nem felcserélhető tokenek (non-fungible token, NFT) attól függetlenül, hogy még egy évtizedes múlttal sem rendelkeznek, már számos jogsértés melegágyaként szolgáltak. A tanulmány célja egy összefoglaló áttekintést nyújtása az elmúlt évek iskolapéldájának tekinthető befejezett és folyamatban lévő NFT kötődésű jogivitákról, kiegészülve egy rövid, kapcsolódó jogelméleti háttér információ nyújtással. Ennek érdekében, jelen tanulmány vizsgálódása az angolszász és a kontinentális jogrendszerek szerzői jogának főbb elméleti és fejlődési mérföldköveinek áttekintésével veszi kezdetét. Ezt követi az NFT-k szerzői jogi vonatkozásainak alakulásának tárgyalása az EU-ban, az USA-ban és Magyarországon. Végül ismertetésre kerülnek a közelmúlt mérvadó NFT jogesetei, összegző gondolatokkal zárva.
Az egészséghez való alapjog és az egészségügyi ellátáshoz való jog
Authors: Zakariás Kinga
Published: February 2024

A tematikus szám célja az Alaptörvény XX. cikke alapján az államra háruló feladatok áttekintése az egészségvédelem terén. Ennek megfelelően tanulmányomban ennek az alaptörvényi rendelkezésnek az értelmezésére, az abban biztosított egészséghez való alapjog és az annak részét képező egészségügyi ellátáshoz való jog normatív tartalmának bemutatására vállalkozom. Az áttekintés apropóját az egészségügyi ellátórendszer 2023. évi átalakítása adja, amelynek alapját az egyes egészségügyi tárgyú törvények módosításáról szóló 2022. évi LXXIII. törvény képezi. Erre tekintettel tanulmányomban problematizálom a módosításoknak az egészséghez való alapjog érvényesülése szempontjából lényeges egyes elemeit.
El Enfoque Social de las Ciencias y la Tecnología: Implicaciones en la Educación Superior
Authors: Muñiz Pionce José Alfredo , Orejuela Mendoza Ivanova Claribel , Eguez Morales Justin Magdalena , Sornoza-Parrales Diego
Published: February 2024

Esta revisión sistemática de literatura explora la intersección entre las ciencias y la tecnología y su impacto social, especialmente en el contexto de la educación superior. El artículo inicia destacando la creciente importancia de las ciencias y la tecnología en la sociedad contemporánea, señalando cómo han transformado diversos aspectos de la vida cotidiana y han emergido como campos clave en la educación superior. El núcleo del artículo se centra en cómo las ciencias y la tecnología no solo son áreas de conocimiento en sí mismas, sino también cómo influyen en el desarrollo social y cultural. Se subraya la importancia de integrar una perspectiva crítica y reflexiva en los currículos, incentivando a los estudiantes a considerar las consecuencias de largo alcance de su trabajo en la sociedad. Se discuten ejemplos concretos donde la integración de un enfoque social ha enriquecido el aprendizaje, y casos que ilustran las repercusiones sociales de la tecnología y la ciencia. Finalmente, el artículo concluye enfatizando que la incorporación de un enfoque social en la enseñanza de las ciencias y la tecnología en la educación superior no es solo una necesidad educativa, sino también una responsabilidad ética. Se propone que tal enfoque prepara mejor a los estudiantes para ser ciudadanos conscientes, capaces de contribuir positivamente a un mundo cada vez más interconectado y tecnológicamente avanzado.
Predictors of Social Justice: Critical Thinking Disposition and Student Personal Responsibility
Authors: GÜLTEKİN Filiz
Published: February 2024

The increase in diversity in society and, thus, in schools brings the possibility of an increase in the number of students exposed to prejudice and discrimination due to their differences. Therefore, there is a need for teachers who can support students' perceptions of social justice. This study aims to examine the predictive power of CT disposition and SP responsibility on social justice attitudes in prospective social studies teachers. 341 prospective social studies teachers from universities in various cities of Turkey participated in the study. Multiple linear regression analysis was used to analyze the data. The results showed that CT disposition predicted social justice, while SP responsibility did not have a significant effect. The study's results underline the importance of increasing CT disposition to increase prospective teachers' social justice attitudes. It is necessary to include CT disposition development in studies on social justice.
PENDIDIKAN DAN PELAYANAN KESEHATAN PADA LANSIA DI POSYANDU LANSIA DESA GAYAMAN – MOJOANYAR
Authors: Nurun Ayati Khasanah  , Ferilia Adiesti  , Citra Adityarini Safitri  , Sulis Diana  , Sarliana
Published: February 2024

The elderly population according to age groups can be grouped into three, namely young elderly (60-69 years), middle elderly or middle elderly (70-79 years), and old elderly (80 years and over) where individuals who are already at an advanced age often experience various problems such as lack of passion for life caused by a social and physical environment that does not support activity because due to the increasing age of a person, in general the more diseases suffered, so it is not surprising that many elderly suffer from serious illnesses. The purpose of this community service is to improve the quality of life of the elderly. The materials and methods used are health education on how to do physical activity at home. The results obtained are able to know the benefits of finger exercises to improve the quality of life of the elderly. The conclusion is the importance of maintaining the health of the elderly by doing several activities such as gymnastics and routine checks carried out at one of the Elderly Posyandu in Mojokerto district. Suggestions from this community service activity so that the implementation of physical activity through finger exercises can be done every day at home in order to prevent and slow down diseases suffered by the elderly
Results of Scientific Research on Dripping Irrigation in Bukhara Climate Conditions
Authors: Kurbon Khakimov , Safo Vafoev
Published: February 2024

The article gives an analysis of the existing methods of irrigation of irrigated lands in the Republic of Uzbekistan, which for the most part are subject to salinization. As well as the result of a study to establish the main parameters (distance between droppers, water flow, and zone diameter and depth of the moisture distribution zone) of drip irrigation. In addition, the results of a laboratory test were given in which two drops of water per 900 holes and 1800 drops of water were obtained in one second. Then a 100-m pipe drips 162 103 kg of water in one second, which is 0.162 l/second.
Investor’s Intention to Adopt Online Stock Trading in Nepal
Authors: Gyawali Srijana
Published: February 2024

This study examines the effect of performance expectancy, effort expectancy, social influence, security risk, economic risk, functional risk, and investor’s intention to adapt online stock trading. This research is based upon the primary data. The primary source of the data was used to study the factors that influence the investor’s intention to adopt online stock trading in Nepal. For the purpose of collecting the responses on the study and getting into the research objectives, 89 respondents were selected as the sample size. Data were collected with the help of structured questionnaire,which was further subjected to Reliability test, Normality test, correlation regression analysis of respondents in SPSS. Results shows that Performance Expectancy and Effort Expectancy have a high degree of positive correlation with Behavioral Intention, while Social Influence, Security Risk, Economic Risk, and Functional Risk have a moderate degree of positive correlation with Behavioral Intention.
Eyes of the Earth, Ears of the Sky: A Multimodal AI Symphony for Early Warning
Authors: Ojha Ayush Kumar
Published: February 2024

The devastating impact of natural and man-made disasters underscores the critical need for robust early warning systems. This paper proposes a novel approach: a multimodal AI symphony where the "Eyes of the Earth" (Earth observation data like satellite imagery and LiDAR) and "Ears of the Sky" (acoustic sensing of seismic activity, infrasound, etc.) harmonize through the power of artificial intelligence. This synergistic fusion enables accurate anomaly detection and timely early warnings, potentially saving lives and mitigating damage. We delve into the system architecture, exploring multimodality integration, AI-driven data analysis, and targeted alert dissemination. By focusing on a specific application (e.g., earthquakes, volcanic eruptions), we detail the unique data requirements and tailor AI algorithms for optimal performance. Recognizing the ethical complexities, we discuss data privacy, potential misuse, and strategies for responsible development. Finally, we envision the future, where advancements in sensor technology and AI further refine early warning capabilities. This "Eyes of the Earth, Ears of the Sky" symphony signifies a transformative step towards a safer and more resilient planet.
ESG-litigation: duurzaamheidsverslaggeving, CSRD en de jaarrekeningprocedure bij de Ondernemingskamer
Authors: van Middelaar K.
Published: February 2024

ESG-litigation: duurzaamheidsverslaggeving, CSRD en de jaarrekeningprocedure bij de Ondernemingskamer

ESG-litigation over duurzaamheidsverslaggeving kan met de implementatie van de Richtlijn duurzaamheidsrapportering (CSRD) en bijbehorende standaarden voor duurzaamheidsrapportage (ESRS) plaatsvinden via de jaarrekeningprocedure bij de Ondernemingskamer. Deze bijdrage bespreekt de sancties bij schending van de duurzaamheidsrapporteringsregels, het belanghebbendebegrip in de jaarrekeningprocedure en de rol van de AFM in het licht van de CSRD en ESRS.
Inter-Caste Marriage and Caste Prejudice: A Study of Perumal Murugan’s Novel ‘Pyre’
Authors: Paswan Mamta
Published: February 2024

The 21st century is an era of science and advancement. Due to this advancement, there is an evident threat of climate change, global warming, health issues and biological warfare. In this scenario, our lives are changing rapidly. But one thing that has not changed yet is the caste-system. People are still embedded in caste. The notion of purity and practice of endogamy have contributed in the establishment of the caste system. Endogamy is a founding element of the caste system. It is because of this that caste has become an unaltered force of Indian society. The consequences of inter-caste marriage are often horrible. Couples are rarely accepted by the family and society. Excommunication, torture, honor killing and murder are the consequences of inter-caste marriage. Inter- caste marriage is a great contribution in the eradication of the caste system. Inter-caste marriages not only cast the caste but also bring social harmony and feeling of interdependence among people belonging to different caste. But unfortunately, inter-caste marriages are unaccepted and considered offensive. The present novel ‘Pyre’ illustrates the ethos that leads a community to give their judgment against inter-caste marriage.
TAX OPTIMIZATION IN ROMANIA FROM THE POINT OF VIEW OF ACCOUNTING PROFESSIONALS IN SUCEAVA COUNTY
Authors:   Ștefan cel Mare University, Suceava, Romania, Socoliuc Marian
Published: February 2024

The tax optimisation dome involves the use of legal methods and strategies, which result from the use of tax deductions, tax exemptions and deferrals or tax planning, all of which can be used to reduce the taxes paid by companies and thereby achieve higher financial ratios. In this context, the aim of our research is to test the level of understanding and awareness of the term tax optimization, the accounting and tax legislation associated with the term tax optimization, and to identify tax optimization proposals by accountants in Suceava County. Subsequent to the proposed purpose, two research objectives were set, which aim, on the one hand, to assess the level of knowledge, perception, experience of the respondents, as well as to identify common trends related to tax optimization, and on the other hand, to assess the knowledge and perceptions of the participants in relation to the regulations and policies applicable in the field of tax optimization, to identify the level of compliance or concern of accountants in applying these regulations, with a focus on identifying the existence of differences in their perception of tax optimization. In order to achieve the set goal and related objectives, qualitative research was used, based on the structured questionnaire technique administered electronically to accountants. The results obtained show a wide acceptance of tax optimisation techniques and strategies among accountants, mainly due to their positive impact on business sustainability. The paper may be useful to the government, tax regulators and auditors, who can base their future tax policies and strategies on the findings of this research, as well as to the academic community, who can use them to guide future research.
Food hubs in a new public place
Authors: Klein Adriano Diego , Schultz Glauco , Klüh Ulrich Helmut
Published: February 2024

This article covers the concept of food hubs and their relation with the common places, and other possible interactions within the civil society, in the eyes of the theoretical point of view of the “social practical theory”. Resembling the conceptualization of the food hubs more in a general way considering the problems and particularities of these systems, recognizing the different business models in the market. Additionally, we will explore some of the values and prerogatives spread by those hubs in connection with the environmental and climate change assumptions and scientific research, using a short supply chain to distribution channels in their commercial transactions. Understanding the role of the hubs in building a sustainable transformation together with those movements, NGOs, private and government initiatives additionally with the digitalization of information and relations between societies.
Learning narratives: the paths of adults in short-term higher education
Authors: Borrego Cristhiane Lopes , De Azevedo Adriana Barroso
Published: February 2024

This article presents an outline of the research work carried out on the formation in the Higher Courses of Technology (CST) in relation to the search for graduation from the perspective of students entering the CST/Gastronomy of a private college in the city of São Paulo. This text aims to identify the motivations for entering the CST in emerging contexts and to answer the question about the needs of the learner for professional qualification. The research methodology adopted was qualitative in nature and investigative in the narrative mode. As a result, the discussion of learning is established from the student point of view, respecting the human formation of individuals in the search for an education that constitutes a socially inclusive process.
Volatile organic components as Covid-19 biomarkers: a systematic review
Authors: Santana Lucas Vinnicio de Araújo , Teixeira Marcelo Weinstein , Palma Mariza Brandão , Soares Anísio Francisco
Published: February 2024

In March 2020, the WHO declared the novel Coronavirus pandemic with 118,000 cases, 4.2 thousand deaths, and 114 affected countries. Amidst the absence of effective treatments and vaccines, scientists focused on diagnosing and preventing transmission. Pathogenic agent infections induce cellular behavior changes, crucial for developing diagnostic techniques. A systematic review, following PRISMA guidelines, investigated COVID-19 and volatile organic compound (VOC) biomarkers. From 35 selected articles, two main VOC detection approaches emerged: trained dogs and chemical-analytical tools with artificial intelligence. VOC detection proved comparable to the gold standard PCR test for COVID-19 diagnosis. While not a replacement, VOC detection complements PCR testing, offering a unique health approach. Overall, the review highlights the efficacy of VOC detection, especially in areas with limited PCR access. However, these techniques should supplement other preventive measures like mask-wearing, social distancing, and hand hygiene.
The experience of the Municipal Finance Department of Fortaleza in implementing spatial data infrastructure as an integrated management tool for the real estate registry
Authors: Gimenes Fernanda de Souza Farias , De Oliveira Antônio Augusto Ferreira , Noberto Luan Victor Vasconcelos , Sabino Carlos Wherbet Castro , Cavalcante José Ramon Vasconcelos
Published: February 2024

The growing production and demand for spatial information in public administration, as well as its need for dissemination among the entities responsible for planning, management and decision-making processes, require efficient and controlled ways to maintain and publish significant amounts of data. Under the terms of the Tax Code of Fortaleza, the Secretaria Municipal de Finanças” (SEFIN) is responsible for the management and maintenance of the Real Estate Cadaster (CIM), especially as regards the registration data of all real estate units and subunits in the city, regardless of their category of use or taxation incident, as well as the multi-finality character of the register. In view of this, a considerable part of the creation, alteration, exclusion and management of the elements of alphanumeric and spatial nature, which correspond to the basic cartography of the city, are inserted in the CIM and are managed through the “Sistema de Informação Territorial de Fortaleza” (SITFor). With the purpose of promoting the adequate sharing and dissemination of this spatial and tax informations with other entities of the municipal public administration, SEFIN, promoted between the years 2019 and 2020 the implementation of its Spatial Data Infrastructure with a tax theme. This article aims to present and share the experiences and products generated by the agency with the IDE-SEFIN implementation project, as well as its integration perspectives and future challenges. The use of this type of solution for sharing information can be one of the success factors for the use of geotechnologies and decision-making processes that require the analysis of spatial data for their consolidation.
INVESTIGATING THE EFFECTIVITY OF PROMOTING ELECTRIC VEHICLE TO REDUCE AIR POLLUTION: AN ANALYSIS OF INDONESIA POWER PLANTS
Authors: Kurniawan Dwi
Published: February 2024

Purpose: Fossil fuels such as coal, oil, and natural gas, release carbon dioxide and other greenhouse gases when burned for energy production. Transitioning from fossil fuels to renewable energy sources is essential for addressing climate change, ensuring energy security, protecting the environment, and fostering sustainable economic development. The combination of environmental benefits, technological advancements, and supportive policies makes electric vehicles (EV) a promising and sustainable solution for the future of transportation. In Indonesia, the use of EV is still in its earliest stage, and the popularity of EV in Indonesia is yet very low due to its price and charging problems. The government has introduced some incentives to promote EV to the people, however, the results still yet to come. This paper investigated the effectiveness of EV transition to reduce pollution based on existing power plants in Indonesia.
 
Methodology: We computed the proportion of renewable power plants from all power plants and used the data of CO2 emissions per kWh of various power plants to analyze the CO2 emission of conventional and EVs using the data of CO2 emissions from fossils.
 
Findings: We found that 86.8 percent of the electricity used in Indonesia is generated from fossil fuels. However, based on the power consumption rate per km of travel, we found that EVs emit 46 to 49 percent lower CO2 than fossil-powered vehicles for the same travel distance.
 
Originality/value: Despite the domination of fossil-fueled power plants, promoting EVs can help to reduce greenhouse gas emissions in Indonesia.
THE ROLE OF POPULATION GROWTH, EDUCATION LEVEL, LABOR FORCE PARTICIPATION RATE ON POVERTY LEVEL IN INDONESIA
Authors: Langoday Thomas Ola , Man Stanis
Published: February 2024

Background: The problem of poverty is very urgent and does not have clear boundaries. This is due not only to its continuing upward trend but also to its impact that goes beyond the economic realm, encompassing social aspects and even threatening political stability in the country. Most countries with large populations also tend to have higher poverty rates compared to countries with smaller populations. Likewise with the level of education and the level of labor force participation which in many communities with low economies, opportunities for Getting adequate education, from basic to higher levels, is often limited. Furthermore, if the labor force participation rate increases this can have a positive impact on economic growth.
 
Objective: This research aims to analyze the relationship between population growth and poverty. Education level is the average number of years of schooling against poverty and the labor force participation rate against poverty.
 
Method: This research uses time series data with population growth variables, education level, labor force participation rate, and poverty level in the last 10 years, namely 2013-2023 so the number of observations is 35 observation points.
 
Results: Based on the results of data processing and simultaneous testing, it shows that population growth, education level, and labor force participation rate simultaneously influence Indonesia. Population growth has a negative and significant effect on poverty. Education level is the average number of years of school with a negative and insignificant effect on poverty. The labor force participation rate) has a negative and significant effect on poverty.
RECOMMENDATIONS FOR ENHANCING INTERNAL CONTROL MECHANISM OF COMMERCIAL BANKS WITH A CASE IN THAI NGUYEN
Authors: Thao Nguyen Phuong
Published: February 2024

Objectives: The objective of this paper is to present solutions and suggestions for enhancing the control mechanism of commercial banks, with a specific case study conducted in Thai Nguyen. In light of the increasing demand for bank risk management, this study aims to propose strategies to improve and develop more effective control solutions.   Methods: Efforts will be made to organize and integrate risk management datasets into an effective Management Information System (MIS) or bank core system. Additionally, this study will emphasize the integration of risk management and monitoring activities as crucial components of a robust internal control system. By doing so, managers will be equipped to maintain effective internal control functions over time.   Results: The results of this study are yet to be determined. However, it is anticipated that the proposed solutions and suggestions will contribute to enhancing the control mechanisms of commercial banks, particularly in the context of risk management. By integrating risk management datasets and activities into the internal control system, banks may experience improved efficiency and effectiveness in managing risks.   Conclusion: In conclusion, the integration of effective risk management practices within the internal control framework of commercial banks is essential for ensuring stability and resilience in the face of financial uncertainties. This paper underscores the importance of proactive measures in enhancing control mechanisms, particularly in the context of evolving banking landscapes. Through the implementation of the proposed solutions, banks in Thai Nguyen and beyond may fortify their risk management practices and bolster overall operational resilience.
THE APPLICATION OF ‘WORK-LIFE BALANCE’ IN RELATION WITH EMPLOYEES’ WELL-BEING: AN EXPLORATORY STUDY
Authors: Bakar Abu Yazid Abu
Published: February 2024

Purpose: This proposed research aims to explore the respondents’ understanding and expectations on ‘work-life balance’ concept, current policies, and issues in their work settings.

 

Theoretical framework: The research will also study the relation of ‘work-life balance’ practices with respondents’ holistic well-being in terms of emotional and mental health, as well as social relationship dimension.

 

Design/methodology/approach: The qualitative research will employ an exploratory case study design, whereby data will be gathered from the purposively sampled respondents using a combination of open-ended survey questionnaire, observation checklist, and interview transcripts (for triangulation purpose).

 

Findings: Results of this explorative research should be utilized to improve the employees’ condition at home and at workplace, especially after the era of COVID-19 pandemic.

 

Research, Practical & Social implications: Explore the nuanced relationship between work-life balance and various dimensions of employee well-being, including physical health, mental health, job satisfaction, and overall life satisfaction. Develop flexible work arrangements that cater to diverse employee needs, considering factors like remote work, flexible hours, and compressed workweeks. Encourage organizations to adopt work-life balance practices as part of their corporate social responsibility initiatives.

 

Originality/value: Our research brings together diverse theoretical frameworks from psychology, organizational behavior, and sociology, offering a comprehensive understanding of the multidimensional facets of work-life balance and its impact on employee well-being. By integrating various perspectives, we contribute a nuanced framework that goes beyond simplistic views of work-life balance.
NAVIGATING RISKS: HOW EXTERNAL ENVIRONMENTS SHAPE NON-PERFORMING LOANS IN VIETNAM'S COMMERCIAL BANKS
Authors: Vu Nguyen Thanh , Huong Nguyen Thi Thu , Anh To Thi Van
Published: February 2024

Objectives: The primary objective of this study is to analyze the factors influencing Non-Performing Loans (NPLs) in Vietnam's banking sector. It aims to shift the focus from traditional perspectives centered on macroeconomic indicators towards considering external environmental factors, such as global economic shifts, digital transformation, and industry-specific changes. Moreover, it seeks to examine the impact of the COVID-19 pandemic on NPL dynamics in Vietnamese commercial banks.

 

Methods: The study employs empirical data collected from various Vietnamese commercial banks. Robust statistical methods are applied to analyze the data and explore the relationships between external environmental factors and NPLs. The research challenges conventional risk assessment models by advocating for a more comprehensive approach that integrates a broader spectrum of external influences beyond internal and macroeconomic variables.

 

Results: The findings of the study suggest that external environmental factors, including global economic shifts, digital transformation, and industry-specific changes, significantly affect NPLs in Vietnam's banking sector. The analysis reveals the intricate dynamics of NPLs, especially under the influence of the COVID-19 pandemic. Contrary to traditional perspectives, the research underscores the importance of considering a wider range of factors in assessing and managing NPL risk.

 

Conclusion: In conclusion, this study contributes significantly to the understanding of NPL dynamics in Vietnam's banking sector. The research highlights the need for banking executives and policymakers to adopt dynamic risk management strategies that account for external environmental factors. By recognizing the influence of global economic shifts, digital transformation, and industry-specific changes, stakeholders can enhance banking resilience and stability in emerging markets like Vietnam. The study underscores the importance of embracing a holistic approach to risk management in an era characterized by rapid global changes and uncertainties.
THE EXPANDED DIGITAL MEDIA EMPOWERMENT ON SECONDARY EDUCATIONAL SETTING
Authors: Irwansyah  , Purwadi  , Puspitaningrum Deby , Ernungtyas Niken Febrina
Published: February 2024

Background: Digital media empowerment by ensuring equitable access to digital technologies and safeguarding against digital divide issues. Legal measures also ensure that digital platforms are not misused for spreading misinformation or engaging in unlawful activities. This study expanded the digital media empowerment construct for Jakarta's senior high school students to eight dimensions, blending awareness, motivation, technical access, empowerment, and gratification dimension with three dimensions of social contract utilitarianism, egalitarianism, and real equality of opportunity.
 
Method: This study applied an explanatory quantitative approach and conducted a survey. Six hundred respondents were online surveyed and analyzed to confirm the integration of eight dimensions of digital media empowerment. Eight dimensions were validated by Person’s correlation of validity and assessed by Cronbach’s Alpha of reliability. The integrated dimension was tested as a hypothesis by Confirmatory Factor Analysis by showing the value of Kaiser-Meyer-Olkin Measure of Sampling and Barlett’s Test of Sphericity.
 
Results: The result of validity, reliability, and confirmatory factor analysis proved the integration of eight dimensions of digital media empowerment. The results highlighted a significant correlation among all eight dimensions with the digital media empowerment construct. The gratifications dimension is the most dominant dimension of digital media empowerment from students’ perspectives on digital technology usage.
 
Conclusion: The integration offers a more holistic understanding of justice distribution in the secondary educational setting. It underscores the importance of considering both technological and ethical-social factors in shaping students' digital experiences and competencies, paving the way for more targeted and sustainable educational development in the digital era.
Incompatibilidad de anticuerpos eritrocitarios y su importancia en el diagnóstico inmunohematológico de anemias hemolíticas
Authors: Acosta-Quiroz Alissón Estefania , Yela-Chalar Thais Dayanara , Mina-Ortiz Jhon Bryan
Published: February 2024

La anemia hemolítica autoinmune es producto de la destrucción de los hematíes a causa de que el organismo actúa formando anticuerpos específicos contra antígenos de sus propios eritrocitos, a pesar de ser un tipo de anemia poco común, es importante realizar un diagnóstico a tiempo. Los anticuerpos irregulares son aquellas proteínas naturales que pueden ocurrir como resultado de la exposición a antígenos de glóbulos rojos extraños por trasplante, transfusión o incompatibilidad materno-fetal. El objetivo del estudio fue analizar incompatibilidad de anticuerpos eritrocitarios y la importancia en el diagnóstico inmunohematológico de anemias hemolíticas. Se utilizó un diseño documental de tipo descriptivo, basado en la revisión sistemática de información. Los artículos fueron obtenidos de las bases de datos Scielo, PubMed, NCBI, Dialnet, Redalyc, Springer y Google académico. Los resultados mostraron que los síntomas clínicos y parámetros evaluados en pacientes diagnosticados con anemia fue más frecuente la ictericia como característica clínica asociada al aumento de bilirrubina. Se evidenció la presencia de anticuerpos irregulares desencadenantes de anemias hemolíticas, los más frecuentes fueron: el sistema Kell y Rhesus, para la detección de este trastorno autoinmune prevalecieron las técnicas inmunohematológicas de antiglobulina directa e indirecta para su detección, mientras que para su identificación predominaron los paneles celulares. Las complicaciones más destacadas en la anemia hemolítica fueron las coagulopatías causantes de varios decesos que han contribuido al aumento del índice de mortalidad en distintos territorios.