bluuebunny/crossref_metadata_2025 huggingface dataset:
Dedicated data management system for university didactic processes
Authors:   Kielce University of Technology, Faculty of Management and Computer Modelling, Koczubiej Sławomir , Nowakowska Marzena ,   Kielce University of Technology, Faculty of Management and Computer Modelling, Stąpór Paweł ,   Kielce University of Technology, Faculty of Management and Computer Modelling, Świetlik Paweł ,   Kielce University of Technology, IT Centre
Published: January 2023

Purpose: The objective of the work is to develop and implement the original concept of Repository of Didactic Processes Data (RDPD) for universities. The task of the Repository is to handle formally organised content in a digital form, covering resources created in connection with didactic processes, and the origin of which is a university community. These data should be: as complete as possible, available on the Internet at any time and easy to find and retrieve, stored in commonly used formats, contain a clear indication of the stored resources, without any costs for the user downloading them. Design/methodology/approach: The concept of the Repository was developed on the basis of the results of consultations with the academic community – its primary target audience. Comments from the representatives of the Repository future main users were taken into account. An analysis of the existing available repository systems in terms of their functionality, adaptability to the specificity of data, and popularity was carried out in order to select the solution that could be the foundation for RDPD. Then, the following tasks were undertaken in the environment of the selected system: adapting the data schema developed for RDPD, the implementation of the operations of loading, browsing, and searching of data, and user management. Findings: As a result of research and analyses, DSpace was proposed as the basis for the RDPD system. The logical metadata layers as well as the technical implementation of the proposed Repository in the DSpace system were elaborated. Practical implications: The implementation of the RDPD system may significantly facilitate and support the university management process. Originality/value: There are many initiatives regarding institutional repositories within the higher education sector. However, there is no institutional repository dedicated strictly to the storage and management of data generated by university educational processes. The developed repository is the solution to the problem. Keywords: institutional repository, data management, higher education didactic processes, software customisation, DSpace. Category of the paper: Conceptual paper, Case study.
Description of the company’s mission in the plastics processing industry
Authors:   Politechnika Świętokrzyska, Borkowski Stanisław , Gierulski Wacław ,   Politechnika Świętokrzyska
Published: January 2023

Purpose: The article is a response to the needs of a specific company for help in writing a mission based on the Japanese management philosophy, especially Toyota, which is based on elements of the Toyota House roof. The content of the mission is supposed to emphasize the importance of these elements in the interpretation of employees (respondents). Design/methodology: To achieve the stated goal of the article, the BOST questionnaire, the main research tool in toyo-tority, was used. The respondents assessed the importance of such elements of mission (factors) as: quality, work safety, costs, execution time, and attitude of the crew. A statistical analysis of the obtained sets of scores was carried out. An importance series was built, the preferences of the analyzed factors were assessed, the average scores were compared, the influence of the re-spondents' characteristics on the scores of the examined factors was determined. Findings: The analysis of the research results allowed to obtain interesting information: quality, according to the respondents, is the most important, two factors - costs and work safety show similarity (for the 10% criterion) in terms of preferences, the average of these factors did not show any significant differentiation of the average scores. On the evaluation of the quality factor three respondents' characteristics are influenced, the cost - two, work safety - none. Originality: This article presents: Make the Toyota House roof from the set of five elements a research tool and signing it into the BOST survey structure. These elements were referred to industries other than the automotive industry. Confirmation of the equivalence of the comparative scale and the range scale in the assessment of the similarity of the preference factors. The article is addressed mainly to the management staff and students of management and production engineering. Keywords: mission, toyotarity BOST method, preference.
Organizational ambidexterity – the results of bibliometric analysis
Authors:   Bialystok University of Technology, Bialystok, Kononiuk Anna
Published: January 2023

Purpose: Organizational ambidexterity is a promising concept in management science. It is defined as the ability of a company to leverage existing resources by increasing the productivity of current products and services while exploring development niches. The aim of the article is to identify the leading research areas within organizational ambidexterity based on bibliometric analysis carried out on a collection of scientific articles and conference papers indexed in the Scopus database. Findings: Data visualisation was prepared using VOSviewer software (version 1.6.15), which allows analysis of the frequency of keywords in the analysed dataset and, at the same time, an analysis of their co-occurrence with other keywords. The article presents visualisations in the form of both a label view and a density view. Using the VOSviewer software, a summary of 2255 keywords was generated based on the uploaded set of publications and a dictionary allowing the combination or deletion of individual terms. The final map consisted of 36 keywords grouped into six clusters. The theoretical contribution of the paper consists in the identification of six clusters revolving around the issue of organisational ambidexterity. The clusters refer to 1) the relationship between organisational ambidexterity and a company’s ability to innovate, 2) organisational ambidexterity and dynamic capabilities, 3) perception of organisational ambidexterity as a useful framework of product development 4) perception of organisational ambidexterity as a framework to support human resource management, 5) the notion of exploitation and exploration and 6) contextual ambidexterity. Research limitations/implications: The analysis revealed a clear trend away from analysing structural and temporal ambidexterity in companies towards attributing more importance to individual ambidexterity which may be an interesting subject of future research inquiry. A limitation of the study is that it was based on publications from a single database, therefore it is interesting to analyse comparisons between other databases such as Web of Science or IEEE. Originality/value: The article fills the cognitive gap in demonstrating the latest trends in the research field. The findings could serve as a guide for researchers who aim for better understanding of the main progress and promising research trends in the field of organisational ambidexterity. Keywords: bibliometric analysis, organisational ambidexterity, VOSviewer software. Category of the paper: Research paper.
Application of laser barcode technology to sheet metal parts identification
Authors:   Institute of Manufacturing Technologies, Warsaw University of Technology, Morawiński Łukasz , Świłło Sławomir ,   Institute of Manufacturing Technologies, Warsaw University of Technology, Kocanda Andrzej
Published: January 2023

Purpose: In the development of ideas for Industry 4.0, information about the element production cycle has become more and more important. Knowledge of the subsequent forming processes, determination of the machine on which the process has been carried out and of the type and wear of the tool, leads to smart production management, which plays an increasingly important role in the metal forming industry. To meet the current expectations for these challenges, an advanced technology needs to be introduced for monitoring the manufacturing processes by deploying flexible solutions. This technology must include, but not be limited to, identifying and tracking the product using laser marking. Design/methodology/approach: Laser marking allows a permanent mark in the form of a barcode to be applied to the sheet metal surface. Commonly used marking methods and the condition of the sheet metal surface can affect the marking contrast. This paper presents a concept for recording individual stages of sheet metal forming and determination of the impact of the laser marking technology on the contrast of the applied barcode. To ensure accurate control of the deformation stages, the bulging process of the spherical dome has been used as an example. Findings: Analysis of the influence of laser marking method on the barcode recognition accuracy can contribute to the development of smart management of the production process according to the idea of Industry 4.0. Research limitations/implications: A large plastic deformation has been applied to the sheet metal surface and no limitation in a barcode reading process (using vision scanning technology) was indicated. Also, the geometry deformation (different angle view of the CCD camera) of the barcode image has introduced no additional problems with a barcode reading. Originality/value: The optimal parameters of a laser marking technique for barcode marking, which are critical for the material that is subjected to metal forming operations that deform it, have been studied. The results shows that traceability is an attractive solution for tracking technological data in the production chain for a single-shaped product. Keywords: manufacturing control, laser marking, vision analysis, sheet metal forming, barcode quality. Category of the paper: Technical paper.
Evaluating the usefulness of cost accounting in selected business entities in light of the Covid-19 pandemic — results of the author’s survey research
Authors:   Kielce University of Technology,, Moskwa-Bęczkowska Daria
Published: January 2023

Purpose: The purpose of this article is to analyze and evaluate the usefulness of the cost accounting system of selected enterprises in the Świętokrzyskie voivodeship for managing their costs under the conditions of the COVID-19 pandemic. Design/methodology/approach: The article presents the results of the author’s survey research. This research was carried out using the Computer-Assisted Web Interview survey method. Business entities from the Świętokrzyskie voivodeship with an entry in the National Court Register were invited to the survey via e-mail. These were commercial companies, mainly limited liability companies and joint-stock companies. Findings: The main conclusion of the study is that the full cost accounting used in business entities is partially useful for effective cost management of the studied entities. With the COVID-19 pandemic, there was little impact on the usefulness of cost information extracted from applied costing. Originality/value: The COVID-19 pandemic has destabilized all areas of economic and social life in Poland. Therefore, an important issue is the analysis and evaluation of its impact, which is still faced today by representatives of various industries and sectors of the Polish economy. The considerations presented here concern evaluating the utility of cost accounting systems in light of the COVID-19 pandemic. This information can be useful for those dealing with cost accounting issues and the effects of the coronavirus pandemic in theory, as well as business owners, controlling managers or accounting services staff. Keywords: cost accounting, commercial companies, COVID-19 pandemic. Category of the paper: research paper, surveys.
A production company size and workplace safety hazards
Authors:   Kielce University of Technology, Faculty of Management and Computer Modelling, Nowakowska Marzena , Pajęcki Michał ,   Kielce University of Technology, Faculty of Management and Computer Modelling
Published: January 2023

Purpose: The objective of the study is to examine whether a wood processing company size affects the differentiation of workplace safety hazards as well as to investigate the influence of features characterizing an occupational accident casualty on their injury severity, considering the company size. Methodology: The study used non-aggregated data obtained from the Central Statistical Office, Poland. The data for analyzes were prepared through quality diagnosis, cleaning and transformation. Variables of no informative value were excluded from further investigation. Statistical tests were performed implicating the need for independent analyzes for two data subsets referring to: micro and small enterprises (employing up to 49 persons), and medium and large enterprises (employing 50 persons or more). For each of the two company groups, a logistic model was developed classifying the occupational accident casualty injury severity based on the casualty characteristics. In each case, the classification quality was assessed using a test data set. Findings: It was shown that the enterprise size had an impact on the severity of accidents at work and that the proposed method of classifying enterprises by size into two categories was justified. Explanatory variables in logistic models were interpreted according to their importance and intensity of influence on the explained variable. Practical implications: The obtained results can be used in the development of materials on occupational safety risks for entrepreneurs and OSH services. Social implications: Each type of economic activity carries various risks. Occupational accidents pose a serious social and economic problem. Research in the field of occupational safety allows a better understanding of the nature of such accidents and makes it possible to take effective preventive actions which, however, can depend on a company size. Originality/value: On the basis of the obtained results, it is possible to identify the factors influencing the severity of occupational accidents in wood processing companies according to their size. The research also showed that bivariate multiple logistic regression is an appropriate tool for analyzing occupational accident data. Keywords: occupational accident casualties; production company size; tests for equality of proportions; logistic models. Category of the paper: Research paper.
Trust and control manifestations in employee-driven innovations
Authors:   Akademia Leona Koźmińskiego, Padzik-Wołos Agnieszka
Published: January 2023

Purpose: The goal is to deepen understanding of trust and control in employee-driven innovations (EDI) and is met by empirical research basing on key informants’ narration. Design/methodology/approach: Nineteen interviews with key informants were conducted between March and June 2021 in three companies from different sectors (telecommunication, pharmaceutical and financial). Findings: This publication contributes to the existing literature on EDI and trust-control in multiple ways. First, it reveals lack of direct reference to trust in employees’ discourse on EDI. Second, it highlights manifestations of trust and control along with fit into Das and Teng (2001) framework. Third, it reveals differences among researched companies in terms of breakdown of trust and control types, which poses further questions about factors impacting these differences. Fourth, it shows that social control manifestations are not recognized. Research limitations/implications: Research limitation stems from the method, which does not allow to make generalizations. Manifestations of social control in Das and Teng (2001) model were not recognized in the research, which opens a future research avenue. Future research could investigate impersonal trust in the context of EDI. Practical implications: The research proves important role of general managerial support, identified in the literature on innovations and trust. Originality/value: The article proposes categorization of trust and control manifestations and fit into types of trust and control in Das and Teng (2001) model, which originally presents relations between trust, control and risk types in collaboration between alliance partners. Keywords: trust, control, employee-driven innovation, bottom-up innovation, manifestations. Category of the paper: Research paper.
Socially responsible human resource management towards migrant workers with the focus on the employees’ interests
Authors:   Wroclaw University of Economics and Business, Piwowar-Sulej Katarzyna , Cierniak-Emerych Anna ,   Wroclaw University of Economics and Business, Mazur-Wierzbicka Ewa ,   University of Szczecin
Published: January 2023

Purpose: The following two main research questions were addressed in this article: 1) Which employees’ interests are the most important for Ukrainian migrant workers? 2) To what extent companies ensure the interests of Ukrainian migrant workers? Since migration is often associated with precarious employment, the problems of the relationship between the form of employment and the interests of migrants were examined as well. Design/methodology/approach: For the purpose of this paper, such methods as literature survey of publications indexed mainly in Scopus database and empirical research in the form of a survey were used. The survey was carried out in 2020 in Poland and the respondents were Ukrainian workers. The research was conducted using the PAPI technique and based on a with the use of a representative sample. Findings: Empirical research shows that the most important interests of migrants (of 22 analyzed interests) are salaries adequate to duties, ensuring good occupational safety and health, and clear evaluation criteria. At the same time, the second and third of the indicated interests are mostly ensured by employers, regardless of the form of employment in which the respondents work. This leads to certain practical and theoretical implications. Practical implications: The Ukrainian population is gradually growing in Poland which results from the armed conflict and the difficult economic situation in Ukraine. Therefore, the presented research is utmost valid. Originality/value: The concept of socially responsible HRM (SRHRM) emerged as an element of CSR focused on the inside of the company (its employees treated as the most important stakeholders). Surveys devoted to the implementation of the concept of CSR are carried out mainly among employees who are citizens of the country where the enterprise surveyed is headquartered. The issue of migration is discussed rather from the perspective of such academic disciplines as economics and sociology than the discipline of human resource management. This study aims to fill the gap in research on SRHRM through examining the HRM practices in the context of migrant workers with a focus on employee interests. Keywords: employees, expectations, interests, corporate social responsibility, sustainable HRM. Category of the paper: research paper.
The cryptocurrency AML challenge – sanction 2022 new threats
Authors:   Calisia University, Przyłuski Kamil
Published: January 2023

Purpose: Paper reviews changes taking place in the cryptocurrency market after the introduction of further sanctions on the Russian financial market. The author notes that cryptocurrencies are used more and more often by companies operating in Russia. The cryptocurrency market remains largely beyond control despite the AML area. It is a source of many threats of money laundering. The paper recapitulates the status of the global trade market choosing settlement cryptocurrency in the context of anti-money laundering. Methodology: The analysis was based on reports on the market quotation of popular cryptocurrencies. Findings: The paper includes definitions of new challenges for AML areas. Practical implications: (if applicable) What outcomes and implications for practice, applications and consequences are identified? How will the research impact the business or enterprise? What changes to practice should be made as a result of this research? What is the commercial or economic impact? Not all papers will have practical implications. Social implications: The application of the proposed solutions will improve the security systems of financial sector institutions. Originality/value: The paper provides guidance on how to assess institutional capacity and support the anti-money laundering process. Keywords: financial market, cryptocurrencies, AML. Category of the paper: Viewpoint, conceptual paper.
The difficulties in ensuring justice in temporary teams – managers’ perspective
Authors:   Wroclaw University of Economics and Business, Rogala Piotr , Bartniczak Bartosz ,   Wroclaw University of Economics and Business, Kusterka-Jefmańska Marta ,   Wroclaw University of Economics and Business, Panasiewicz Agnieszka ,   Wroclaw University of Economics and Business, Plachciak Adam ,   Wroclaw University of Economics and Business, Zaremba-Warnke Sabina ,   Wroclaw University of Economics and Business
Published: January 2023

Purpose: The paper aims to assess difficulties in ensuring justice in temporary teams. Three research questions were asked: do managers think that ensuring justice in temporary teams is difficult?; which determinants of a sense of justice in temporary teams do managers consider the most difficult/easiest?; is the degree of difficulty associated with ensuring each of the four types of justice in the work of the temporary team the same? Design/methodology/approach: The survey was carried out in June and July of 2021. The non-parametric Mann-Whitney U test was used to assess the statistical significance of differences in the difficulty level in ensuring justice in temporary teams. Findings: Managers ranked distributive justice as the most difficult to provide, followed by procedural justice, informational justice and interpersonal justice, respectively. Respondents ranked 4 factors as the most difficult to provide: the information needed for the work of the temporary team is provided just in time; each member of the temporary team is appreciated (tangibly and intangibly) according to their contribution to the team, the task team (as a whole) is appreciated, tangibly and intangibly, according to the effort put into the task and a temporary team leader will customize communication to suit the individual needs of members of the temporary team. Research limitations/implications: The first limitation is related to the research sample. Entities from a few selected industries were included. The second limitation is related to the fact that temporary teams differ, and sometimes these differences are significant. Another limitation is the composition of the research group. It included managers. In order to fully recognize the situation, it would be necessary to know the opinions of other employees. Practical implications: The results of the research may be helpful for managers in various types of organizations. They allow for a better understanding of temporary teams' regulations. In addition, they indicate those issues that should be given special attention in order to manage such teams reasonably. Originality/value: Although the topic of teamwork appears in academic publications, only a few relate justice in temporary work teams. This paper deals with this topic and focuses on difficulties with fair team management. Keywords: organizational justice, temporary teams, teamwork. Category of the paper: Research paper.
In search of a competency gap in the era of Industry 4.0 – the case of Manager 4.0 in Poland
Authors:   Poznań University of Economics and Business, Sajdak Maja , Młody Michał ,   Poznań University of Economics and Business, Bartkowiak Paweł ,   Poznań University of Economics and Business
Published: January 2023

Purpose: The main objective of the research is to identify a competence gap in "Industry4.0" – the difference between the competencies currently acquired by students at universities with a technical and economic profile, and the competencies desired by companies from the industrial processing sector. Design/methodology/approach: Empirical material was obtained in two studies. The first survey was conducted among 120 companies in the industrial engineering sector, while the second was carried out among over a thousand students and graduates of economic and technical universities. Findings: This work contributes to an in-depth understanding of companies’ needs regarding “Manager 4.0” competencies, and enables the identification of existing educational gaps. Our research results show that there is a competence gap on the labour market in each of the analysed categories of competencies: social, personal, managerial, technical and professional. At the same time, some differences are visible between students of economic and technical universities. The findings of the study suggest the need to redesign student education programs at universities so as to provide interdisciplinary education taking into account key competencies for Industry 4.0. Research limitations/implications: We identified three limitations of our research, resulting both from the size of the research sample of the analyzed comapanies, the possible ambiguity of the respondents' understanding of the examined competences (ambiguity of their interpretations) and their mutual interdependencies, as well as the subjective assessment of the students themselves. Practical and social implications: The study indicated the need for specific employee competencies, the development of which requires interdisciplinary study programmes in areas including production engineering and management. Besieds, the results of our research are particularly important for adapting employee training systems. We assume that the development of new training programs best suited to the needs of the market (need for specific employee competencies) should be done through cooperation between companies in the industrial processing sector and the academic community. Originality/value: The conclusions of the research shed new light on requirements regarding managerial positions in companies from the industrial processing sector, by indicating the need to modify curricula at universities in selected areas of competence. Keywords: Industry 4.0, Manager 4.0, human resources, managerial competencies. Category of the paper: Research paper.
Essential competencies for Gen Z remote workers – research results
Authors:   Uniwersytet Ekonomiczny we Wrocławiu, Chomątowska Barbara , Janiak-Rejno Iwona ,   Uniwersytet Ekonomiczny we Wrocławiu, Żarczyńska - Dobiesz Agnieszka ,   Uniwersytet Ekonomiczny we Wrocławiu
Published: January 2023

Purpose: The article's primary goal is to identify the most important values in the life of representatives of Generation Z after their experience of remote work in an uncertain time of COVID-19 pandemic and critical competencies essentials at home-office. Design/methodology/approach: The authors conducted a diagnostic survey with a survey questionnaire. The questionnaire was carried out using the CAWI method. It was filled in by 310 respondents who represent Generation Z, are professionally active and worked remotely during the pandemic. Frequency and percentage statistics and descriptive parametric were applied in the statistical evaluation. Findings: The research results showed that, in Gen Z-ers' opinion, they need specific competencies to be effective in remote work. They indicated the most important ones: the ability to use remote technologies and manage their own time, independent problem solving, self-motivation and commitment. Research limitations/implications: The authors intend to continue the research carried out in the discussed topic, as well as in the field of adaptability to remote work of other three generations, i.e., Y, X and BB. Due to the limitations of the research sample, it is important to underline that generalizing the research results must be done with caution. Practical implications: Human resource managers are challenged to develop the competencies necessary for effective work in a virtual environment. It is also a guideline for which areas employees need support and appropriate training policy. Originality/value: Our paper contributes to the latest insight into essential competencies for Gen Z in remote work. Managers need this knowledge to manage young employees from the Z generation best and ensure their effectiveness while working remotely. Keywords: Generation Z, remote work, competencies, life value.
Remote psychological assistance for chronic visceral pain associated with irritable bowel syndrome.
Authors:   Humanitarian Institute named after P.A. Stolypin, Melehin A.I. ,   Moscow, Russia
Published: January 2023

Chronic visceral pain, which increases with stress, is a hallmark of functional gastrointestinal disorders, such as irritable bowel syndrome (IBS). Modern pharmacological interventions, diets for patients with chronic visceral pain are usually insufficient, and many of them are fraught with undesirable side effects and short remission. Modern protocols of cognitive behavioral therapy of the third wave, which are available in a remote format, show efficiency, cost-effectiveness in relieving chronic visceral pain caused by stress. The article describes the specifics of the third wave of CBT in relation to the treatment of IBS. A cognitive-behavioral approach to the treatment of irritable bowel syndrome is detailed, which reverses increased stress reactivity and afferent sensitization in the central and peripheral nervous systems, respectively, which leads to a more complete and prolonged relief of IBS symptoms in the patient. The specificity and effectiveness of the protocol of remote cognitive behavioral therapy to enhance awareness in IBS J. is shown. Henrich and integration of cognitive behavioral therapy of the second and third waves to improve the lifestyle of patients with IBS.
Is it possible to make a diagnosis remotely?
Authors:   Laboratory of Electronic Health, Institute of Digital Medicine, Sechenov University, Shaderkin I.A. ,   Moscow, Russia
Published: January 2023

Limitations for making diagnosis remotely which are contained in the Federal Law “On the fundamentals of public healthcare in Russian Federation” from 21.11.2011 N 323-ФЗ and entered into force on the 1st of January 2018, lead to great discussions in the professional society. In this article we describe hypothetical outcomes of remote diagnostic such as increasing of online consultations and as its consequence – increase in financial expenses, health facilities burden, participance of business representatives and decreased quality of medical care in connection to all of them. Situation is worsened due to the lack of real experience on applying telemedical technologies in clinical practice. The term «diagnosis» is not established in the Federal Law 323 «On the fundamentals of public healthcare in Russian Federation» which also worsens the prohibition of remote diagnosis. In this paper the examples of changing approaches from nosological method of patient management to a syndromal one are described. Attention is paid to an international experience of this method, its effectiveness and logic, and exceptions to the rule such as development of telemedical centers in Moscow in the period of COVID-19 pandemic that allowed to not only make a diagnosis remotely and prescribe treatment but also make a list of temporary incapacity for work. Technological development and appearance of new knowledges not only change diseases classification but also provide new possibilities for receiving objective information of patient health. Medical devices develop and improve becoming more compact and intuitive, available in price for wide range of people including persons without medical education. Now it’s possible for patients to make laboratory studies which previously were available only in clinics, by themselves at home and transfer data to any distance with applying of telemedicine technologies. Nevertheless, patients still need available medical care. Existing legislative limitations for remote diagnosis and treatment prescribing, which are established in the Federal Law 323, don’t allow to approach flexibly for new changing conditions and implement potential opportunities for people but all this possibilities are contained in one of the most powerful cross-cutting technologies – telemedicine.
Effect of CEO Overconfidence Tendency on ESG Evaluation Information
Authors:   Korea Accounting Information Association, Oh Hee－Hwa , Lim Jong－Ok
Published: January 2023

[Purpose] The purpose of this study is to investigate the relationship between the ESG evaluation information of the Korea Corporate Governance Service and the CEO’s overconfidence tendency, which is a representative characteristic mentioned when referring to the manager’s personal characteristics.
[Methodology] The dependent variables of the model were ESG evaluation grade(integration, environment, society, governance), and independent variables were CEO’s overconfidence variables, and the residual analyzed as total asset growth and sales growth. The study sample performed a regression analysis with 2,646 companies.
[Findings] There is a contradiction between the CEO’s self－confidence tendency and the ESG evaluation grade(ESG environmental and ESG governance). As a result of analyzing companies with positive (＋) and negative (－) overconfidence of CEO, it is shown that the difference in overconfidence of managers has little effect on ESG grade. And as a result of the analysis using the CEO’s overconfidence tendency dummy variable, only the CEO’s overconfidence tendency dummy, ESG environmental, and social grade show a negative (－) correlation.
[Implications] This study is meaningful in that it investigated the relationship between CEO’s overconfidence tendency, one of the main characteristics of CEO, using ESG evaluation, a non－financial factor, in addition to financial factors for sustainable management.
A Study on the Problems of the Declining Balance Method Depreciation Method
Authors:   Korea Accounting Information Association, Lee Jang-Soon , Mun Tae-Hyoung
Published: January 2023

[Purpose] This study seeks to find the basis for the declining balance method by identifying its theoretical problems, regarding whether there is a special reason for the strict restrictions on the selection of the declining balance method as a depreciation method in the International Accounting Standards adopted by Korea.
[Methodology] To this end, we first examined whether there was a difference by comparing existing corporate accounting standards and the provisions of the Korea International Financial Reporting Standards. We also looked at exposure drafts related to the selection of methods for the depreciation of tangible assets and the amortization of intangible assets. As such, the declining balance method had an advantage regarding the corporate tax burden due to the large amount of initial depreciation compared to the straight－line method. We also looked at how this was modified.
[Findings] In the declining balance method, the depreciation rate can be calculated if there is no residual value in the process of calculating the depreciation rate. However, if the remaining value is included in the depreciation cost of the last year for amortization, a problem arises in that the declining balance method violates the purpose.
[Implications] This study was conducted to identify the theoretical problems of the declining balance method in selecting the declining balance method as a depreciation method in the International Accounting Standards adopted by Korea and to propose a revision of the depreciation－related method.
Perubahan Sistem Pelayanan Bebas Perpustakaan Selama Covid-19 Di Upt Perpustakaan Universitas Negeri Semarang
Authors: Kusuma Putri Tri Utami , Sulistyaningsih Triastuti , Khrisna Khrisna , Adli M. Furqon
Published: January 2023

Artikel ini membahas terkait perubahan sistem pelayanan bebas perpustakaan selama masa pandemi covid-19 di UPT Perpustakaaan Universitas Negeri Semarang. Tujuan dari penelitian ini adalah mempermudah pustakawan dalam memberikan pelayanan bebas perpustakaan di masa pandemi, kemudian menganalisisresponpengguna (Pemustaka) terhadap pelayanan bebas perpustakaan yang diberikan oleh UPT Perpustakaan Universitas Negeri Semarang. Metode penelitian yang digunakan adalah mixed method. Objek penelitian ini adalah 508 responden yang merupakan mahasiswa yang mengajukan  bebas perpustakaan. Hasil penelitian ini yaitu sejumlah 440 orang menjawabSangatSetuju(86,6%), 60 Setuju(11,8%), 3 orang TidakSetuju(0,6 %)dan 5 orang menjawabSangatTidakSetuju (1,0%). Aspek terhadap layananbebasperpustakaanmendukungpelaksanaan 5M sejumlah 87.8 % ini juga dilihat dari respon responden yang menyatakan sangat setuju dengan pengurusan bebas perpustakaan tanpa tatap muka. Dirasa sangat efisien dan dapat mengurangi penyebaran covid-19.Kesimpulan yang didapatkan dari hasil penelitian ini adalah perubahan sistem layanan bebas perpustakaan di UPT Perpustakaan Universitas Negeri Semarangmempermudah dalam melaksanakan tugas karena dapat dikerjakan dimana saja baik di rumah atau di kantor, sehingga pelayanan bebas perpustakaan di masa pendemi covid-19 tetap dapat berjalan normal.
Desain Pelatihan Pegawai Perpustakaan Model ADDIE Dalam Meningkatkan Kinerja Pegawai Perpustakaan
Authors: Armizawati Armizawati , Asmendri Asmendri
Published: January 2023

This study aims to describe the training design of the ADDIE model in improving the performance of library employees. Therefore, it is necessary to provide training to librarians as an effort to equip librarians to be proficient and understand the main tasks and functions that will be carried out, especially in carrying out excellent service in the library. This research uses a library research approach. The data sources in this research consist of primary data sources obtained from journals, and secondary data sources obtained from books related to the Addie model librarian training design in improving the performance of library employees. The data collection techniques used in this study are in the form of documentation. The results of the study stated that the learning design of the ADDIE model can improve the performance of library employees by using several steps, including Analysis, Design, Development, Implementation, Evaluation. The performance of library employees is said to increase when they have loyalty to work, high discipline, and have high creativity in carrying out excellent service in the library. Able to cooperate and actively participate in the university library where they serve.
HUBUNGAN KREATIVITAS MENGAJAR GURU TERHADAP MOTIVASI BELAJAR SISWA DI KELAS IV SDN 32 CAKRANEGARA TAHUN AJARAN 2021/2022
Authors: Nurjanah Nurjanah , Darmiany Darmiany , Jaelani Abdul Kadir , Hakim Mansur
Published: January 2023

The purpose of this study was "To determine the relationship between teacher teaching creativity and student motivation in Class I V SDN 32 Cakranegara". This research was structured using quantitative research methods with the type of causality correlational research or one-way relationship where this research was conducted to find out the relationship between teacher teaching creativity and student learning motivation. The population in this study were elementary school students, namely fourth grade students at SD Negeri 32 Cakranegara which consisted of 2 classes, namely class A totaling 27 students and class B totaling 28 students. The total number of classes A and B is 55 students. The data collection technique or method that will be used in this research is a questionnaire (questionnaire) and the research data will be analyzed by descriptive statistical analysis and inferential statistics. Based on the results of the Pearson correlation test, it shows that there is a relationship between teacher teaching creativity and the learning motivation of fourth grade students at SDN 32 Cakranegara in the 2021/2022 academic year. Obtaining rcount > rtable or Pearson correlation of 0.413 > 0.235 With Sig. (2-tailed) of 0.000 < 0.05. Being in the strong category in the interpretation table of the correlation coefficient value of r, so it can be said that the results of this study are significant.
POTENSI LIMBAH PENEBANGAN DI HUTAN ALAM DAN FAKTOR YANG MEMPENGARUHINYA
Authors: Kedang Paulus Nadun , Sari Diah Rakhmah
Published: January 2023

Pemanenan kayu tidak hanya harus menghasilkan kualitas kayu bulat yang baik, tetapi yang utama juga bertujuan untuk memenuhi kuantitas kayu untuk kebutuhan industri.   Namun, proses pemanenan kayu, khususnya pada kegiatan penebangan pohon di petak tebangan, tidak dapat terhindar dari terjadinya limbah penebangan. Tujuan penelitian ini adalah untuk mengetahui volume limbah penebangan, volume kayu yang dimanfaatkan, persentase limbah di petak tebangan dan faktor-faktor yang mempengaruhinya. Data primer diambil dengan melakukan pengukuran kelerengan areal tebangan, diameter dan panjang limbah tunggak dan batang di petak tebangan terhadap 85 sampel yang berada di tiga petak, yaitu petak 2, 7, dan 23 di areal Blok RKT 2020 di PT Kemakmuran Berkah Timber (KBT). Sedangkan data sekunder berupa jenis pohon dan luas areal (petak) lokasi penelitian.  Hasil penelitian menunjukkan bahwa volume limbah tunggak di petak tebangan lebih besar dari volume limbah batang, dimana total keseluruhan limbah tunggak adalah sebesar 46,99 m3 dengan rata-rata volume limbah per pohon sebesar 0,55 m3, sedangkan total volume limbah batang adalah 30,2 m3 dengan rata-rata volume limbah batang per pohon sebesar 0,35 m3. Total volume limbah tunggak dan batang adalah sebesar 77,55 m3 dengan rata-rata volume limbah per pohon sebesar 0,91 m3.  Adapun rata-rata volume limbah yang dimanfaatkan per pohon adalah sebesar 5,23 m3 dan rata-rata per hektar sebesar 1,80 m3. Secara keseluruhan, persentase limbah yang terjadi di petak tebangan adalah sebesar 44,40%, dengan rata-rata persentase volume limbah per pohon sebesar 0,52 % dan rata-rata per hektarnya 0,18 %. Faktor-faktor yang mempengaruhi terjadinya limbah penebangan di PT KBT adalah diameter tunggak, diameter limbah batang, dan jenis kayu tenggelam.

Kata kunci: hutan alam, limbah pemanenan kayu, penebangan kayu, volume kayu.
Failure-oriented-accelerated-testing (FOAT) and its role in assuring electronics reliability: review
Authors: E Suhir
Published: January 2023

A highly focused and highly cost-effective failure-oriented-accelerated-testing (FOAT) suggested about a decade ago as an experimental basis of the novel probabilistic design for reliability (PDfR) concept is intended to be carried out at the design stage of a new electronic packaging technology and when high operational reliability (like the one required, e.g., for aerospace, military, or long-haul communication applications) is a must. On the other hand, burn-in-testing (BIT) that is routinely conducted at the manufacturing stage of almost every IC product is also of a FOAT type: it is aimed at eliminating the infant mortality portion (IMP) of the bathtub curve (BTC) by getting rid of the low reliability “freaks” prior to shipping the “healthy” products, i.e., those that survived BIT, to the customer(s). When FOAT is conducted, a physically meaningful constitutive equation, such as the multi-parametric Boltzmann-Arrhenius-Zhurkov (BAZ) model, should be employed to predict, from the FOAT data, the probability of failure and the corresponding useful lifetime of the product in the field, and, from the BIT data, as has been recently demonstrated, - the adequate level and duration of the applied stressors, as well as the (low, of course) activation energies of the “freaks”. Both types of FOAT are addressed in this review using analytical (“mathematical”) predictive modeling. The general concepts are illustrated by numerical examples. It is concluded that predictive modeling should always be conducted prior to and during the actual testing and that analytical modeling should always complement computer simulations. Future work should be focused on the experimental verification of the obtained findings and recommendations.
Using Narrative Inquiry for Exploring Biculturalism and Resilience in Korean American Young Adults in New York City
Authors: Kim Hannah H. , Vietze Deborah L.
Published: January 2023

This research is a qualitative and narrative inquiry to investigate how Korean American youth’s bicultural identity develops and to determine whether that bicultural identity serves a protective function in facing prejudice and discrimination and contributes to developing resilience. Data was collected through in-person interviews with ten second-generation Korean youth in New York City. Their life story narratives were analyzed using over 20 coding categories. The findings showed that the Korean youth felt comfortable embracing both their Korean- and Americanness. Their bicultural identities evolved as they confronted racism, including American stereotypes and prejudices towards them, raising their awareness of their Korean and Asian identity. They believed that biculturalism could be an asset as it could contribute to cultural flexibility and adaptation to the multicultural U.S. society. This study has significance for public health in that (1) it takes a closer look at the issues of identity struggles and discrimination experienced by young people with a minority background as they grow up in the United States; and (2) it provides an opportunity to explore ways to help these youth by understanding their psychological and emotional difficulties and sufferings.
Prevalence of iron deficiency anemia in hospitalized infants
Authors: Elda Skenderi  , Admir Sulovari  , Gjeorgjina Kuli-Lito  , Alberta Shkembi
Published: January 2023

Iron is vital, as it is essential for many metabolic processes, including oxygen transport, electron transport, DNA synthesis and repair. Iron balance in the body is regulated carefully so that iron losses are compensated by sufficient iron absorption. Iron deficiency is a common cause of anemia and is typically due to insufficient intake, poor absorption or overt or occult blood loss. The World Health Organization has recognized iron deficiency anemia as the most common nutritional deficiency in the world with 30% of the population being affected. This study was conducted to estimate the prevalence of iron deficiency anemia in 152 hospitalized infants between 1-12 months old. Iron deficiency anemia resulted highly prevalent in this age group, 45% of infants had Hemoglobin level <10g/dl. Despite nutrition, there are other social-economic factors that play a role in the high prevalence of iron deficiency anemia in infants. Conclusively it is stated that, as iron deficiency impairs neurologic development and growth in infants, an adequate clinical attention and evaluation should be directed towards it. Routine screening starting at 9 to 12 months is recommended to help preventing the development of anemia. It is also important adequate weaning and early introduction of iron-rich foods, 4-6 months of age.