bluuebunny/crossref_metadata_2025 huggingface dataset:
Analisis Kualitas Pelayanan Distribusi Air Bersih PDAM Tirta Bhagasasi Cabang Rawa Tembaga Kabupaten Bekasi Tahun 2022
Authors: Hartono Hartono , Krishantoro Krishantoro , Nurbaity Siti , Nurdiamsah Irwan
Published: July 2023

Water is one of the most vital needs and absolutely necessary for all living things, especially humans. In everyday life, humans cannot be separated from their need for water. For this reason, the provision of clean water is very necessary for consumption purposes. The Regional Water Company, which stands for PDAM, is a regional-owned business unit, which is engaged in the distribution of clean water for the general public. PDAMs are located in every province, district, and municipality throughout Indonesia. PDAM Tirta Bhagasasi Branch Rawa Tembaga Bekasi Regency also has a fairly wide service area and customers are increasing every year, with this PDAM Tirta Bhagasasi Rawa Tembaga is required to always be responsive to the wants and needs for clean water that meets community standards, but in reality there are still many customers who complain about water distribution services. The purpose of this study was to determine and analyze the quality of clean water services using Zeithaml theory. The method used is a qualitative approach with a descriptive type of research. The results of this study based on an analysis of the quality of services provided in terms of facilities and infrastructure are good, with a large parking area and a clean customer counter area that makes transactions, communication communicates then the services provided are currently good in accordance with the lack of customer complaints in addition to making it easier Consumers of PDAM Tirta Bhagasasi Rawa Tembaga Branch also provide Customer Hotlines and information through social media ranging from Twitter, Instagram and Facebook, in providing services there is a technology-based excellent service application or PP/BTI to facilitate service and have a very good impact in resolving customer complaints of PDAM Tirta Bhagasasi Rawa Tembaga Branch.
Efektivitas Inovasi Pendaftaran Haji Melalui Aplikasi Haji Pintar Di Kantor Kementrian Agama Kota Bekasi
Authors: Krishantoro Krishantoro , Prihadini Diana , Fachria Aramia , Rakadita Alfiyani Dewi
Published: July 2023

This study aims to analyze of Hajj registration trough the Smart Hajj Application at the office of the Ministry of Religion of Bekasi City. This research methos used descriptive qualitative. This is a research method that produces data based on the idea that realy is not an objective formation, but is constructed through a process of interaction in community and cultural groups. The smart hajj application at the Bekasi City Ministry of Religion has been really effective. The obstacle of the smart hajj application is that there are frequent disturbances in the smart hajj application system, making it difficult for prospective pilgrims to access it. Efforts are being made to upgrade the smart hajj application system and add new features.
Analisis Efektivitas Penghapusan Sanksi Administrasi Pajak Restoran Terhadap Kepatuhan Wajib Pajak Restoran Pada Masa Pandemi Covid-19 Di Kota Administrasi Jakarta Pusat Tahun 2021
Authors: Yuwono Budhi , Mukti Dadang Abdul , Ayu Renisya , Putri Salma Yasmine
Published: July 2023

Regional tax is a tax that is collected and managed by the regional removal government. And it used for funding all governmental functions and regional managing all kinds of regional income and property, one of which is Restaurant Tax. This study was conducted to find out the Effectiveness of the Restaurant Tax Administration Penalty Removal that was regulated in Governor Regulation Number 60 of 2021 in the Regional Income Board of Jakarta City to increase the compliance of restaurant taxpayers in the Covid-19 Pandemic Era. This study used a qualitative descriptive research method. Data collecting for this study was done from an interview, observation, and documentation. The result of this study indicated that the effectiveness of the restaurant tax administration penalty in increasing the compliance of taxpayers in the covid-19 pandemic era is considered effective enough if seen from the target and realization of restaurant receivables, however, it is not maximized in the implementation. The lack of maximization of the restaurant tax penalty removal in increasing the compliance of restaurant taxpayers, due to some obstacles happened such as the lack of knowledge in people about this governor regulation and the lack of taxpayer awareness.
Analisis Konsep Ultimum Remidium Terhadap Rekonstruksi Sistem Pemidanaan dalam Undang-Undang Perpajakan
Authors: Khalimi Khalimi
Published: July 2023

Implementation of criminal sanctions in the Act No. 28 Year 2007 on General Rules of Taxation, give rise to legal issues in conceptual level. That the Tax Law, is a part of the State Administration Law, requiring forceful measures for taxpayers, especially the Taxable Entrepreneur, which in principle is a form of criminalization of administrative behavior. Criminal Law, through the principle of legality, wants a norm setting strict sanctions and obviously in the legislation, it appears to be broken in the Act No. 28 Year 2007 on General Rules of Taxation. Parameters of the crime of taxation is limited only by the elements of negligence and intentional, with the implementation under based on discretion of of the competent institution. Thus, gave rise the transactional behavior in a practical level. Therefore, the principle of ultimum remedium, becomes extremely important to avoid the use of arbitrary of discretion.
Analisis Efektivitas Hukum dalam Kebijakan Pengawasan di Bidang Kepabeanan dan Cukai pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean C Jayapura
Authors: Susanto Edy , Sinaulan Ramlani Lina , Khalimi Khalimi
Published: July 2023

Based on the Law Number 17 of 2006 concerning Amendments to the Law Number 10 of 1995 concerning Customs, the implementation of customs and excise taxation activities adheres to a self-assessment system. Thus, there is a need for a balance related to the supervision of the implementation of the law. The supervision referred to is all supervisory activities in the customs and excise sector as regulated in the Regulation of the General Directorate of Customs and Excise Number P-17/BC/2020 concerning Procedures for Supervision in the Customs and Excise Sector. The objective of this study was to find out and analyze the implementation of supervision based on the Regulation of the General Director of Customs and Excise Number P-17/BC/2020 and the effectiveness of the law in implementing this policy at the Customs and Excise Service Office of Customs and Excise of the Middle Type C Customs Jayapura from 2020 to 2022. The method applied in this research was normative-empirical law with a statute approach and a case approach. The techniques used for collecting legal materials were a bibliography study, a document study, and a file or record study. Then, the technique of analyzing legal materials utilizing the interpretation of legal materials that had been processed. The results of the study showed that the implementation of customs and excise supervision has been following with the Regulation of the General Director of Customs and Excise Number P-17/BC/2020 with KPI achievement results ranging from 75% to 100% of the targets set from 2020 to 2022. Then, the legal effectiveness in supervision in the sector of customs and excise at the Customs and Excise Service Office of Customs and Excise of the Middle Type C Customs Jayapura from 2020 to 2022, being reviewed from the five indicators, was still not optimal, because there were still several obstacles in each of these indicators.
The Effect of the Quality of Public Transportation Services on the Interest of Jakarta Tourism Visits
Authors: Komalawati Euis , Angelina Febriyanti
Published: July 2023

This study aims to determine the influence of the quality of public transportation mode services on the Interest of tourist visits in DKI Jakarta. The mode of transportation in question is the Jakarta Explorer Tour Bus service in DKI Jakarta. This study used quantitative methods with a sample of 100 users of public transportation modes. The results showed service quality's influence on tourist visits' Interest with a regression equation of Y = 16.747 + 0.577X. Based on the hypothesis test, the calculated t value of 7,781 > t table is 1.984 and the value (Sig) of 0.000 < 0.05, which means that the service quality variable (X) has a significant effect on the tourist attraction variable (Y) with a coefficient of determination value (R2) of 0.382, it shows that the Quality of Service (X) of Tourism Visiting Interest (Y) is 38.2%.
Peran Pemerintah Desa dalam Pemberdayaan Masyarakat di Desa Jlegiwinangun Kecamatan Kutowinangun Kabupaten Kebumen
Authors: Farhan Thariq Eric , Rofiyanti Eka , Agustina Dwi
Published: July 2023

The Community Empowerment Program requires improvement and innovation to maximize community welfare and maximize social welfare in Jlegiwinangun village. Based on this background, it is necessary to examine the role of the village government in community empowerment in Jlegiwinangun village. The purpose of the study was to identify and analyze the role, obstacles, and efforts of the Jlegiwinangun Village Government in empowering the community in Jlegiwinangun Village. The theory used according to Soerjono Soekanto (2010) includes the ideal role (ideal roll), the role that should be (expected roll), the role that is actually carried out (actual roll). The study used qualitative methods with data collection techniques of observation, interviews, and documents. The results of this research are sufficient. The role of the village government is good in terms of implementing community empowerment programs. This can be seen from the program that has been running in the village of Jlegiwinangun. There are several strengths, namely that the community is less accepting of conditions and does not provide new ideas in improving human resources, and the formation of new business groups. Lack of experts in the implementation of training. Lack of education for marketing the results of the products or services produced so that they are not able to compete in the market. Lack of existing capital so that in its implementation it cannot be sustainable or stop halfway. So efforts are needed to mobilize strength in the implementation of community empowerment in Jlegiwinangun Village, namely the Government, experts from outside the village and also conducting comparative studies. The government encourages people to look for ideas for new businesses that are in accordance with local wisdom.
Evaluation of Renoprotective Effect of Lipoic Acid and Bosentan Against Diclofenac-Induced Acute Renal Failure
Authors: Al-Hasani Lina , Ghaith A. Jasim  , Ihsan S. Rabeea
Published: July 2023

Acute renal failure also known as acute kidney injury (AKI) is a complex health condition related to significant morbidity and mortality. In hospitalized patients, around 19-33 percent of AKI episodes are linked to drug induced nephrotoxicity. Although considered safe, NSAIDs such as diclofenac have gained special attention over the past few years due to the potential risk of renal injury. The direct effect of diclofenac-induced renal injury depends on targeting the mitochondria in kidney tissue, and formation of reactive oxygen species (ROS) resulting in oxidative stress. Secondly, diclofenac inhibit renal prostaglandin production, limiting renal afferent arteriole vasodilation, increasing afferent resistance; thus decreasing the glomerular capillary pressure below normal values and glomerular filtration rate will decrease resulting in AKI. Alpha-Lipoic acid (ALA) has beneficial effects in prevention or relief of symptoms of oxidative stress- related diseases, as it acts as antioxidant and anti-inflammatory micronutrient. Bosentan is a competitive antagonist with dual endothelin-1 receptors, as renal vascular ET-1 system is upregulated under many pathophysiological situations. In present study, we investigated the effect of lipoic acid and bosentan in diclofenac induced acute renal failure in male rats.

We observed that diclofenac increased serum levels of urea, creatinine, malondialdehyde, KIM-1, TGFβ1 and fibronectin significantly (p>0.05) in the induction group compared to control group. While, SOD significantly (p>0.05) reduced in the induction group compared to control group. Both of lipoic acid and bosentan alone didn’t significantly protect against diclofenac induced AKI. However, the combination group showed a significant protection against AKI. Pearson correlation analysis showed a significant positive correlation between (urea and KIM-1) and between (creatinine and KIM-1) (r2=0.792 and r2=0.677 respectively). Furthermore, there was a significant positive correlation between fibronectin and urea (r2= 0.498, p>0.01) and fibronectin and creatinine (r2=0.356, p>0.05). Interestingly, KIM-1 showed a significant positive correlation with fibronectin (r2=0.536, p>0.01).

ROC curve test was performed for KIM-1 and fibronectin biomarkers. The AUC for KIM-1 was 0.986 and for fibronectin was 0.829. We concluded that combination therapy of lipoic acid and bosentan showed a significant protective effect against diclofenac-induced AKI. In addition, fibronectin could be a promising biomarker for detection and diagnosis of acute kidney injury.

Key words: Diclofenac, oxidative stress, alpha- lipoic acid, endothelin-1, bosentan
Electronic Trade, Cards and E-money
Authors: Mladenovic Vladimir , Krulj-Mladenovic Milica , Obradovic Danilo , Andjelkovic Jovana
Published: July 2023

The introduction of information systems in the economy is a big step forward for all actors in the process. At the very beginning, there was a certain degree of mistrust of the participants themselves with the introduction of the Internet into business, but the current progress is noticeable with its greater perspective in the future. Buying goods and services online has become a need for a large number of citizens. Citizens have adapted over the years and gradually accepted the advantages of online shopping, and now it’s just a question of how far these measures will go. More and more goods and services are available online to be traded. Every day more websites specialize in e-commerce. The paper will show the number of transactions, as well as how they moved in the last 5 years in our country, limited to card transactions and the use of electronic money.
A Predictive Maintenance Deployment Model for IoT Scenarios
Authors: Gorishti Albana , Gorishti Klaidi
Published: July 2023

The Internet of Things (IoT) concept describes the intelligent con­nectivity of smart devices using Internet connectivity. In a continuously de­veloping IoT environment, companies try different approaches for predictive maintenance as a solution to reduce costs and the frequency of maintenance activities. Such an environment can natively foster predictive maintenance as it integrates information from different equipment to derive insights and predictions. This paper proposes a deployment model for predictive maintenance ap­proaches on industrial equipment by processing and analyzing their audio signals. Proper maintenance scheduling is necessary to prevent business costs and maintain the equipment in operational capability. The authors propose a system architecture to make predictive maintenance applicable in different industrial scenarios. The implementation exploits deep learning neural networks to detect anomalies and further classify them into categories. These machine learning techniques enable predictions of equip­ment’s conditions and thus maintenance services can be performed
The Influence of the Pandemic COVID-19 on the Leadership Styles of Management
Authors: Nikolić Ivana
Published: July 2023

The goal of the research conducted in the paper is to indicate changes in leadership styles that occurred as a result of the Covid-19 pan­demic. The author, through the analysis of various sources of literature, em­phasized the changes in the leadership styles of managers that occurred as a result of the pandemic. The work contains a description of the behavior of leaders who successfully adapted to the changes that took place during the crisis. Special attention in the paper is devoted to the importance of shifting the focus of leaders from achieving the company’s business goals to a much broader perspective, which also includes helping employees to more easily face the uncertainty and risks they were exposed to during the Covid-19 pan­demic. The paper aims to point out the practices of successful leaders, which are largely applicable in conditions after the end of the pandemic.
Efficiency and Long-Term Correlation in Central and Eastern European Stock Indexes: An Approach in the Context of Extreme Events in 2020 and 2022
Authors: Horta Nicole , Dias Rui , Chambino Mariana
Published: July 2023

The analysis of the behaviour of capital markets remains a very in­teresting issue as it can give investors information about where to invest their money. Given the importance of measuring autocorrelation in financial mar­kets, this paper aims to analyse the predictability of capital markets, name­ly Austria (Austrian Traded), Budapest (BUX), Bulgaria (SE SOFIX), Croatia (CROBEX), Russia (MOEX), Czech Republic (PragueSE PX), Romania (BET), Slo­vakia (SAX 16), and Slovenia (SBI TOP), for the period from January 1st, 2020, to May 6th, 2022. To conduct this analysis and obtain more robust results we par­titioned the sample into three sub-periods: 1st wave of Covid (January 2020 to December 2020), 2nd wave of Covid (January 2021 to December 2021), and the Russian invasion of Ukraine in 2022 (January 2022 to May 2022). The results of the Lagrange Multiplier test (ARCH-LM test), show that the residuals of the autoregressive processes of the capital markets under analysis exhibit condi­tional heteroscedasticity. Furthermore, the BDS test findings indicate the pres­ence of non-linear components, implying that the hypothesis that the returns are independent and identically distributed is rejected, with a statistical sig­nificance of 1%, from dimension 2 onwards. Overall, the DFA exponents show that the Russian invasion of Ukraine in 2022 had a different impact on the pre­dictability of these regional markets indicating that markets were predicta­ble and showed pronounced long memories during the first wave of Covid-19, while markets mostly tended towards equilibrium during the last sub-period of 2022. The authors believe that this research is crucial for policymakers and investors in Central and Eastern Europe capital markets in terms of regional development initiatives and portfolio diversification strategies.
Integration of Foreigners in the Context of the Labor Market and of the Amendment to the Slovak Asylum Act
Authors: Pavlikova Barbara
Published: July 2023

The paper deals with the amendment to Slovak Act no. 480/2002 Coll. on asylum, which entered into force on June 1, 2022, in the broader con­text of the employment of foreigners. The amendment in question was ad­opted in response to the international situation which arose as a result of the war in Ukraine. The aim of the article is to present the purpose of the amend­ment and the changes it brings in an effort to unify the rules and facilitate the initial integration of incoming people. The author perceives inclusion in the labor market as one of the key factors influencing the overall quality of life, starting with the economic side and ending with a sense of usefulness and self-worth. Even with regard to the needs of the Slovak labor market, it is more than desirable that the process of applying for foreigners in various job positions is as simple as possible.
Usage of Fear of Missing Out in Promotional Activities – A Research Agenda
Authors: Dedić Goran
Published: July 2023

Fear of missing out (FOMO) can be defined as an individual’s pervasive apprehension that others might be having rewarding experienc­es from which one is absent. Fear of missing out can be considered to arise from deficits in one’s need satisfaction and, considering the fact that pur­chasing behaviour is generally driven by various needs and wants, usage of FOMO-based appeals holds the potential to amplify the effectiveness of those appeals, and the overall effectiveness of promotional activities. This paper provides a research agenda discussing the FOMO phenomena and its implications for promotional activities, primarily highly-targeted ones con­ducted in digital environments
Supplying Critical Materials in a Time of Uncertainty
Authors: Radić Nikola , Radić Vlado , Ravić Nenad
Published: July 2023

The high demand for energy, food, and raw materials is putting an enormous strain on ecosystems around the planet. Therefore, the indus­trial strategies of many countries rely on the so-called green plan and tran­sition toward climate neutrality. In this sense, the need for new materials greatly exceeds the existing possibilities and capacities. Critical materials are raw materials that have great economic importance and for which there is a probability of shortage. Since the world is facing more and more serious problems, whether it is an economic crisis, a pandemic, or war conflicts, the general character of the present and, one would say, future time, is uncer­tain. Prediction of uncertainty is a task that decision-makers must keep in mind when deciding on the present and the future, not only of economies but of entire ecosystems and populations as a whole. The paper shows how critical materials affect development and growth, and the fulfillment of en­vironmental requirements, using examples from various industries.
The Legal Challenges of the Metaverse: Business Trademarks
Authors: Lastiri Santiago Mónica
Published: July 2023

The Metaverse is emerging as a hotbed for brand promotion as well as a platform for creating and using intellectual property rights includ­ing trademarks. The avatars (users) can create digital objects to sell to other users. Lenders and investors are seeking opportunities to capitalize on new Metaverse markets and digital assets as is the named NFT (not-fungible to­ken) that is the unique data coding that can be visually represented by a dig­ital asset, for example, a virtual handbag. Currently one of the real-world lawsuits involving trademarks and NFTs is the dispute between fashion house Hèrmes vs NFT creator Mason Rothschild. Hermès makes the exclusive line of Birkin handbags and Rothschild started selling NFTs in the form of digital images he named MetaBirkins which are the virtual reproduction of the Hèrmes product. Therefore, the fashion house filed a trademark claim for unauthorized use of their trademark and design. From the above-mentioned lawsuit raises a set of fascinating issues at the intersec­tion of intellectual property law and digital technology. For instance, the unautho­rized trademark use in Metaverse, but what, in our view, is the most important chal­lenge is: Can you have a trademark right on an NFT? Trademark owners should be aware of the opportunities and challenges to their brand in virtual worlds. The possibilities for a Metaverse are currently limitless and the investments being made in new Metaverse-related technologies and platforms have grown enormously. Investors and companies are spending purchasing dig­ital land in popular Metaverses to create virtual business spaces where con­sumers are sold goods, services, or entertainment.
The Challenging Consequences of the Russian-Ukrainian Conflict and a New Transition in Global Trade, Energy Market and Oil Prices
Authors: Benabed Anis , Bulgaru Andrei
Published: July 2023

This paper analyzes and presents how far the challenging conse­quences of the Russian-Ukrainian conflict have impacted global trade, the energy market and oil prices. The Russian-Ukrainian conflict has affected the world’s stability and economy by putting so many new challenges and obstacles to supply chains and industries. Due to the escalations of the con­flict, the energy market has known big changes, especially after oil prices that have been rising to approximately $ 110 per barrel since March 2022. In our methodology, we based on data analysis and a review of the previous literature where the research question is: “how far the consequences of the Russian-Ukrainian conflict could introduce a new transition in Global trade, energy market and Oil prices?” The results show that the conflict caused a big rise in Oil prices to their high­est level in 14 years and this has led to high rates of inflation, an econom­ic downturn globally and low access to food and energy in many countries. The conclusions show that the dependence on energy after the start of the escalation and the instability of imports and exports have boosted a new transition in global trade, the energy market and oil prices
How Much Did the Pandemic Consumption Behaviour Contribute to the Rising Inflation? The North-Western Romanian Households’ Perspectives
Authors: Florea Adrian-Gheorghe , Perțicaș Diana-Claudia , Sava Diana-Cristina
Published: July 2023

The living standards of Europeans have been facing serious chal­lenges starting with the Covid-19 pandemic, and continuing with the Rus­sia-Ukraine war and all its threats. Europe is facing one of its outcomes in the current gas shortage problem, impacting negatively various aspects of the Europeans’ lives, such as rising inflation. However, the rising trend of in­flation was noticed even before the problems related to the Russian gas sup­ply. The current paper presumes the Covid-19 pandemic’s lockdown and the changes in consumption behaviour also have a relevant contribution to the rising inflation; in this respect, the authors used both deductive – by collecting data regarding the national indicators – and inductive methods, as well – by conducting a survey in the Western part of Romania investigat­ing the consumption patterns. The pandemic challenged individuals, insti­tutions, entire systems, countries and regions to adapt to hardship and to create new ways of overcoming the restrictions imposed by the lockdown; although considering the stressful times and situations created by this phe­nomenon, it also enhanced negative adaptive and coping behaviours. This paper’s focus falls on the level and ways of spending during the pandem­ic, to assess if the rising inflation started with the irrational spending during the pandemic
The Impact of Business Support Institutions on the Development of the SME Sector
Authors: Delic Anamarija
Published: July 2023

The aim of this paper is to critically review and map the network of business support institutions in Croatia and their impact on the devel­opment of the small and medium-sized enterprises (SME) sector. There are many research findings in the literature that link the development of the SME sector to the level of institutional development, but rarely articles that link business support institutions to the improvement of the business ecosys­tem (reduction of barriers). Through in-depth interviews with the heads of business support institutions, this paper aims to explore the impact of busi­ness support institutions on reducing barriers that hinder the establishment and development of SMEs. The results show that business support institu­tions do not have enough resources (time, money, knowledge, etc.) to pro­vide the necessary assistance to SMEs, but also to fulfill other tasks and obli­gations for which they are responsible. The results of the study can be used for the development of better SME policies, but also for the development of services that better meet the needs of SMEs
Analysis of the Number of Active Enterprises in Individual Regions of Slovakia in the Period 2014–2019
Authors: Hurbánková Ľubica
Published: July 2023

The paper aims to analyze the trend in the number of active en- terprises in individual regions of Slovakia in the period 2014–2019. Selected characteristics of time series are used to analyze the trend. The contribution method is used to find out which region contributed the most to the total increase in the number of active enterprises. The largest increase in the number of active enterprises was in 2017 compared to 2016 when an increase of 5.95% was recorded, which is absolutely 29,496 more active enterprises. The lowest increase was found in 2016 com- pared to the previous year, namely an increase of 1.86% (9,036 more active enterprises). In 2019 compared to 2014, the number of active enterprises in- creased by 19.58%. During the entire monitored period, the largest number of active enterprises was in the Bratislava region (124,334 in 2019), the least in the Banská Bystrica region (47,114 in 2014). The number of active enterpris- es increased the most in 2019 compared to 2014 in the Bratislava region (an increase of 26.84%), the least in the Trenčín region (an increase of 12.80%). In 2014, the Bratislava region had the highest share of the total number of active enterprises (20.56%). Bratislava region contributed the most to the increase in the number of active enterprises in 2019 compared to 2014 by 19.58%, namely 5.52% and Trenčín region the least at 1.29%.
Financial Statement Valuations in the Italian Civil Code: Is Fair Value Really So Extraneous to the Historical Cost Tradition?
Authors: Baldissera Annalisa
Published: July 2023

The adequacy of the fair value concerning the historical cost is particularly debated in the literature. This study aims to analyze the Italian legislation on financial statements to verify whether the historical cost is so far from current values. The method applied by this study is based on the historical analysis, from 1942 to today, of the provisions of the Italian civil code on financial statements. The study found that, although the historical cost criterion has always been and still is fundamental, the application of fair value is by no means extraneous to Italian accounting tradition.
Reporting of Social and Governance Measures in 2020 and 2021 by Real Estate Companies Stemming from German-Speaking Countries
Authors: Gałkiewicz Dominika P. , Wollmann Bernd
Published: July 2023

In recent years, Environment, Social and Governance (ESG) re­lated rules such as the Taxonomy Regulation of the European Union (EU) have had a lasting impact on the real estate industry and other market participants, and this trend is expected to continue. This study compares European regulation with common sustainability reporting practices in the Real Estate (RE) Sector in Germany, Austria and Switzerland (DACH re­gion). The aim is to investigate what type of information related to em­ployees and other social and governance issues is being provided and by how many of the largest RE firms are in the years 2020 and 2021. Our find­ings show that 20 out of 35 sustainability measures are more often report­ed in 2021 than in 2020. Although the trend is positive, there is still a lot of room for improving reporting quality. Small reporting frequencies are ob­servable in the case of the following ESG measures: violations of the code of conduct (mentioned 1 time in 2020 and 2 times in 2021), safety inspec­tions of buildings (mentioned 5 times in 2020 and 8 times in 2021), the to­tal number of suppliers (mentioned 4 times in 2020 and 6 times in 2021), the share of expenses for local suppliers in % (mentioned 2 times in 2020 and 3 times in 2021), and obtained well-being certificates (reported by 5 firms in 2020 and 4 ones in 2021). Only 5 in 2021 (2 in 2020) firms planned to tie the board compensation to sustainability measures. These findings are important for individuals, companies, institutions and policymakers introducing new sustainability reporting rules in Europe as not only the real estate industry needs to prepare for the uniform EU taxonomy report­ing requirements besides CSRD in the future.
The Digital Nomad Motivation in the Republic of Croatia
Authors: Devčić Kristina , Tonković Pražić Ivana
Published: July 2023

Advances in computer and information technologies, widespread access to the Internet and more frequent use of mobile devices allowed for the development of new lifestyles and options for organization of work. Among the most prominent trends of this kind that seems to be gaining popularity is digital nomadism. Digital nomads abandoned the traditional work structures and choose to work remotely at locations that best suit their needs. This paper adds to existing research by investigating the motivation behind the decision to become a digital nomad in a less advanced economy. In order to achieve this aim, empirical research was carried out during the fall of 2022. The collect­ed data was analyzed with Cronbach’s Alpha coefficient to test the reliabili­ty of the items and explorative factor analysis to extract different motivation factors. The results unveil that Croatian workers may be motivated to become digital nomads and what might motivate them to do so.
DETERMINING THE RELATIONSHIP BETWEEN ALEXITIMIC PERSONALITY FEATURES AND NARSISTIC PERSONALITY FEATURES OF PHYSICAL EDUCATION AND SPORTS SCHOOL STUDENTS (Mardin Province Example)
Authors: ARAS Murat Ali , TAZEGÜL Ünsal
Published: July 2023

The aim of this study is to determine the relationship between alexithymic personality traits and narcissistic personality traits of students studying at Mardin Artuklu University School of Physical Education and Sports. In the study, Toronto Alexithymia Short Version (TAS-20) and narcissistic personality inventory were used as data collection tools. The relational model, which is included in the quantitative research method, was used in the research. The sample of the study consists of 154 students studying at Mardin Artuklu University School of Physical Education and Sports. SPSS 20 program was used in the analysis of the data obtained. In the analysis of the obtained data, firstly homogeneity and normality distribution were examined. For this, Kolmogorov-Smirnov (K-S) and Shapiro Wilks tests were used. After this review, it was decided to use the parametric test method in the analysis of the data. Descriptive statistics and Pearson correlation analysis were used in the analysis of the data. At the end of the correlation analysis, a statistically significant positive correlation was found between the students' narcissistic personality levels and total alexithymia level.
AN INVESTIGATION OF THE VARIABLES AFFECTING CAREER ANXIETY OF HIGH SCHOOL STUDENTS IN THE CONTEXT OF FAMILY INFLUENCE ON THE CAREER PROCESS AND DESCRIPTIVE VARIABLES
Authors: KALAFAT Temel , SANCAK Adem
Published: July 2023

Career includes a process from birth to death. There are many factors that affect the shaping of this process. The aim of this study is to examine some descriptive factors and family-related variables that affect the career anxiety of science high school students. The study group consists of 267 students from the first, second and third grades studying at Samsun Science High School. The findings obtained as a result of the study show that the career anxiety levels of female students are higher than that of males. At the same time, family interventions on students' career choices were found to have a partial effect on students' career anxiety. The reason for this is that there are many social and economic factors other than family that increase career anxiety.
JERUSALEM CITY IN THE PERIOD OF KING HEROD
Authors: GELİR ÇELEBİ Azize
Published: July 2023

Jerusalem has hosted many civilizations throughout its long history. Among these civilizations, Rome is one of the longest-lasting with 700 years. During the period when Jerusalem was ruled as a kingdom dependent on Rome, King Herod came to the fore with his devotion to Rome and the works he dedicated to his kingdom. King Herod was not just a manager/manager, but an engineer, city planner and entrepreneur. Knowing well the meaning it has for Jerusalem and the Jews, King Herod first built the larger and more magnificent Second Temple in Jerusalem, instead of the Temple built by King Solomon. In this way, Herod, who aimed to make the Jews happy and to get the support of his Jewish subjects, turned Jerusalem into a pilgrimage center. Herod, who had the Antonia Castle built in order to ensure the safety of the Holy Temple, had this castle built to have the characteristics of a palace. King Herod, who had his own palace built in the west of the city, displayed his fondness for luxury and splendor in this palace, as in all the palaces he had built. Adding entertainment structures such as the theater and hippodrome to the social life, Herod also showed his loyalty to Rome in the city he transformed into a Roman colony. King Herod's reign was a time of high economic prosperity for Jerusalem and its Jewish people. In addition, King Herod gained the title of "Great" with every building and project he signed and managed to write his name in history as Herod the Great.
URUK SEALS OF EASTERN ANATOLIA: ARCHAEOLOGICAL FINDINGS AND INTERPRETATIONS
Authors: COŞKUN İsmail , SÜRÜN Yenal
Published: July 2023

The phase after the Ubaid Period in Mesopotamia is called the Uruk Period. This culture coincides with the Chalcolithic Period of Eastern Anatolia. During the Uruk Period, Mesopotamia developed agriculturally. However, due to its insufficiency in terms of natural resources such as minerals and timber, they established a trade strategy centered on Eastern Anatolia, especially in the 4th millennium BC. One of the most important evidences of this trade system is seals. Made of various materials such as stone, metal, wood, glass, bone, faience and clay, seals can be of various types including stamp, cylinder and stamp-cylinder. Seals with functions such as ornamentation, protection from evil forces, confirmation and security were unearthed at Çatalhöyük in the Neolithic Period in Anatolia. Seals from the Uruk Period were also found in centers such as Elazığ-Norşuntepe and Çınaz Höyük and Malatya-Arslantepe in the Eastern Anatolia Region. While the seals of Elazığ-Norşuntepe and Çınaz Höyük consist of stamp seals, Malatya-Arslantepe has cylinder seals as well as stamp seals. The stamp seals found at Norşuntepe and Çınaz Höyük are predominantly round stamps, but there are also square stamps. Geometric motifs and stylized animal figures were used as decoration elements. They usually have round rope holes on the back. The stamp seals from Malatya-Arslantepe are round in shape. Geometric motifs and stylized depictions of humans, snakes, rams, deer and mixed creatures are found on this type of seals. In addition to stamp seals, there are also cylinder seals at Arslantepe. This type of seals mostly depict agricultural activities. They depict people plowing fields with oxen pulling the plow. Although the seals found in the mentioned centers are similar in form, they show some differences in terms of decoration. However, it is possible to say that all the examples are influenced by the seals of the Uruk Period in terms of decoration and subject matter.
EXAMINATION OF SECONDARY EDUCATION STUDENTS' ATTITUDES TOWARDS PHYSICAL EDUCATION COURSE
Authors: TAŞİN Aykut , DEMİR Canan
Published: July 2023

The aim of this study is to compare the attitudes of male and female students studying in the 1st, 2nd, 3rd and 4th grades of high school towards Physical Education and Sports lessons depending on variables such as age, gender and class. The population of the research consists of 372 students, 249 females and 123 males, studying at three public schools in Kulp. In the study, Physical Education Attitude Scale developed by Güllü and Güçlü (2009) was used to determine students' attitudes towards Physical Education and Sports lesson. Physical Education Lesson Attitude Scale consists of 35 questions, 11 of which are negative and 24 of which are positive. When the results of the research are examined, it can be said that the students' attitude scores towards the Physical Education and Sports lesson are not very high on average. In the comparison made in terms of gender, male students' attitude levels towards Physical Education and Sports lessons were found to be higher than female students. In the comparisons made in terms of the class they studied, it was determined that the 9th grade students' attitude levels towards the Physical Education lesson were higher than the 11th grade students.
THE COMPARISON OF GERMAN AND TURKISH SOCIETIES IN THE WORKS “HOUSE WITHOUT GUARDIAN WRITTEN BY HEINRICH BÖLL” AND “WREN WRITTEN BY REŞAT NURİ GÜNTEKİN”
Authors: YAYLA Seyit , BAKIR Nevzat
Published: July 2023

In this study, German and Turkish societies I. and II. The events that he lived during the World War II were examined. These events were examined in the light of Reşat Nuri Güntekin's Çalıkuşu and Heinrich Böll's Fatherless Houses and period criticisms were made. Descriptive analysis was used in the research. Data were collected through literature review. The analysis of the data was synthesized by categorizing them according to the topics after the collected sources were read. The works describe the hardships of life for survivors of the wars of the Germans and Turks in the 20th century. It is observed that there is a difference of approximately 35 years between the works, and it is possible to evaluate the period and period difference together with this difference. While examining post-war Germany and Turkey, after World War I, II. While entering the World War II, the problems of both countries were mentioned. Germany participated in the Second World War, but Türkiye did not. Considering the post-World War II period; While discussing the problems of post-war Germany, Turkey's recovery process, political maneuvers to avoid participating in the war and the measures taken for this reason were also mentioned. Thus, first the importance of language was explained, the connection between language and culture was emphasized, then information was given about intercultural and intercultural literature, then these two societies were compared with other important aspects of these wars and thus the world. Research findings: The importance of culture in protecting people's self-identity has emerged. It has been stated that maintaining this identity requires cultural transfer. It has been seen that language has a direct relationship with culture because language is important in the transmission of culture. In this context; It has been determined that the bridge between the past and the future of a society is about preserving its own culture and language. At the same time, the problems of Turkish and German society in situations such as war had been compared. It has been revealed that these problems and patriotism overlap in both societies. In general, it has been concluded that human emotions are universal. It has been revealed that these problems and patriotism overlap in both societies. In general, it has been concluded that human emotions are universal in extraordinary situations such as war and cause similar reactions even in different countries.
Pre-operative Teaching is Important on Post-operative Self-care Activities among Cardiac Surgery Patients: An Overview
Authors: Singh Baghel Arvind , G. Solomon Smriti
Published: July 2023

The patient will experience stress before undergoing any form of surgery. The fact that the heart is such an essential organ results in an increase in the amount of stress experienced. Some patients may experience feelings of helplessness, insecurity, and isolation as a response to the inconvenience, distress, and anxiety brought on by their stitches breaking. The all-encompassing pre-operative education can contribute to a reduction in the intensity of these feelings. Pre-operative education is an important component of the approaches for improved recovery after surgery, which aims to empower patients and their families to make their own health decisions. Pre-operative education reduces hospital stays, surgical complications, and recovery time. Thorough pre-operative instruction helps patients cope with surgery, control pain, and self-care. Post-operative problems, compliance, and anxiety must be reduced. According to a study on self-care knowledge and performance, early extubating, pain management, duration of stay, and complications, scheduled pre-operative training may help patients. Pre-operative teaching can prepare cardiac surgery patients. According to a study on the effect of the Orem self-care program on sleep quality, daily activities, and lower extremity edema in patients undergoing coronary artery bypass graft surgery, the program can reduce post-operative complications and improve self-care in long-term care patients.
Empowerment Educational Program: Is it Effective on Improving Patient Safety Culture among Nurses?
Authors: Ezakaden Elizabeth David , G. Solomon Smriti
Published: July 2023

The patient safety culture (PSC) focuses on the aspects of organizational culture that pertain to patient safety. It is defined as a pattern of individual and organizational behavior based on shared beliefs and values that continuously seeks to minimize patient harm that may result from the deliverance of care. Patient safety means no preventable injury to patients during health care and a low risk of unwanted harm. An acceptable minimum balances current knowledge, resources, and care context against the danger of non-treatment or other therapy. The ability to successfully motivate and mobilize oneself and others to attain favorable results in nursing practice and the workplace is referred to as empowerment. Nurse-perceived patient safety and quality of care were poor, and patient and professional nurse adverse occurrences were underreported in a cross-sectional survey. Hospitals can improve patient safety and quality of care by fostering a culture of patient safety and communicating adverse events. As per the review which provides empirical evidence on current initiatives in patient safety education to establish a culture of safety among health-care professionals and patients, the patient safety education program has the potential to enhance the PSC of those working in the health-care industry
A Study to Assess the Risk Factors for Coronary Artery Disease in Employees of Selected Educational Institutes of Navsari City, in a View to Prepare and Validate a SIM
Authors: Savlajka Rohan Shivaji
Published: July 2023

Background: Coronary artery disease (CAD) significantly lowers quality of life. A complex and long-lasting inflammatory process that eventually results in fibrous atherosclerotic plaque can be accelerated or modified by risk factors. Up to 2030, this illness will continue to be the world’s most serious in terms of mortality, morbidity, disability, and economic loss. It is endemic in underdeveloped nations. By minimizing modifiable risk factors, the identification of risk variables offers a means for lowering the chance of developing CAD, and better treatment options are made thanks to more precise assessment of overall risk status. Methods: To determine the risk factors for CAD, a descriptive exploratory survey approach was utilized in this study. The investigation was carried out in two Navsari city educational institutions of choice. The sample size was 60 in total. Since the personnel were chosen at random using a lottery system, the study was based on a straightforward random sampling procedure. Results: Conclusions based on data analysis. Most instructors (62% of them) had a low risk, many (28% of them) a moderate risk, and none had a high risk of developing CAD. A typical percentage of the sample (43.33%) had an abnormal body mass index. Only 10% of male instructors have a normal waist-hip ratio (WHR), compared to 23.33% who have an unhealthy ratio. Maximum (35%) of females had abnormal and normal WHR (31.67%), respectively. Most teachers (75%) had normal cholesterol, while (25%) had levels above average. Conclusion: Years of experience and educational attainment were found to be significantly correlated with risk variables for CAD.