bluuebunny/crossref_metadata_2025 huggingface dataset:
Surgical Management of Acute Complications Arising from Endovascular Interventions in Peripheral Arterial Disease of the Lower Extremities: Everlasting Novel
Authors: ÇİÇEK Mustafa Cüneyt , DAĞLI Mustafa , BAYSAL A Nihat , BARBARUS Emin , GÖKMENGİL Hayat , DURMAZ Hüseyin , YILMAZ İlyas Selim , GÜNERHAN Yalçın , DURGUT Kadir
Published: October 2023

Aim: The importance of endovascular procedures in the diagnosis and treatment of peripheral vascular diseases has seen a notable rise in recent years. Nevertheless, this surge has resulted in a corresponding rise in iatrogenic vascular complications and subsequent interventions associated with peripheral endovascular procedures. This study involved a retrospective evaluation of acute complications associated with endovascular treatments performed for lower limb peripheral artery diseases, as well as a closer look of the related therapeutic strategies for these challenges.

Materials and Methods: A retrospective evaluation was conducted on a cohort of 400 patients who received endovascular intervention for lower extremity peripheral artery disease at our clinic. The study included 27 patients (6.7%) from this cohort who received surgical or endovascular treatment for acute complications following endovascular intervention. Our preference for endovascular or surgical treatments was chosen based on the type and localization of the complications.

Results: The mean age of patients who experienced complications was 63.7±6 years. The complications were as follows in order of frequency: dissection 14 (51.9%) patients, arterial perforation 5 (18.5%) patients, major hematoma 3 (11.1%) patients, pseudoaneurysm 2 (7.4%) patients, distal embolism 2 (7.4%) patients and arterio-venous fistula 1 (3.7%) patient. In the treatment of complications, endovascular methods were preferred in 19 (4.7%) patients and surgical approaches were used in 8 (2%) patients. Following endovascular intervention, minor amputation was performed in one patient.

Conclusion: The rapid and effective management of complications related to peripheral endovascular procedures in the lower extremities is of utmost importance. Despite the notable advancements in endovascular procedures in recent years, there are scenarios where these interventions may be insufficient for dealing with complications. The management of such problems may necessitate surgical intervention. Hence, the integration of well-established and validated vascular surgical techniques with endovascular interventions is believed to yield optimal outcomes.
Relationship of selective IgE deficiency with autoimmune diseases
Authors: SAYACA Nurhan
Published: October 2023

Abstract

Introduction and Aim: Selective IgE deficiency (SIgED) is currently defined as a significant decrease in serum levels of IgE (≤2 kIU/L) in a patient whose other immunoglobulin levels are normal. The clinical spectrum of SIgED is unknown still. This study aimed to determine the relationship between SIgED and autoimmune diseases in an allergy and immunology clinic of a university hospital.

Methods: A retrospective study of the data obtained from medical records of 40 patients, 27 were female (67.5%), and the mean age was 39 years (range 20–69 years) and IgE levels of ≤2.0 kIU/L with normal immunoglobulin (Ig) IgG, IgA, and IgM levels.

Results: A total of 40 patients , 27 females (67.5 %) and 13 males (32.5%), were included in the study. The mean age of the patients was 39 ±13.06 years (range 20–69). In the present study, 35% of patients had an autoimmune disease (N:14), however 65% of patients did not have any autoimmune disease (N:26). Hashimoto’s thyroiditis being the most frequent (N:6) in 15% which is followed by systemic lupus erythematosus (SLE) (N:3) in 7.5%, celiac disease (N: 2) in 5%, chronic spontaneous urticaria (CSU) (N:1) in 2.5%, vitiligo (N:1) in 2.5%, type 1 diabetes mellitus (DM) (N:1) in 2.5%.

Conclusion: SIgED, should be defined clearly with cut-off values of IgE. Physicians should show more attention to the low IgE values and investigate patients about autoimmune diseases which can be seen together with SIgED. More studies should be conducted to investigate associated diseases with SIgED.
Liver Protection of Hydroxytyrosol Mediated by Spexin and TRPM2
Authors: ONAT Elif , KOCAMAN Nevin
Published: October 2023

Background/Aim: In the study, the role of Spexin (SPX) and TRPM2 in the protective effect of Hydroxytyrosol (HT) in rats given Corn Syrup was evaluated.

Material and Method: The rats were divided into 4 groups (6 rats in each) (Control, HT, Corn Syrup, Corn Syrup +HT). Rats were given 30% Corn Syrup with drinking water for 6 weeks. 4 ml/kg/day liquid containing HT was applied by oral gavage alone and together with Corn Syrup for 6 weeks. Molecular parameters SPX and TRPM2 were examined histopathologically in liver tissue.

Results: The SPX levels decreased and the TRPM2 levels increased more in the Corn Syrup given Group than the Control Group. SPX levels increased and TRPM2 levels decreased after HT treatment. In the HT Group only, no differences were detected when compared to the control Group.

Conclusion: SPX and TRPM2 may mediate the protective effect of HT on the liver in rats given corn syrup.
IAS 41 and biological assets in Brazil
Authors: Silva Ricardo Luiz Menezes da , Nardi Paula Carolina Ciampaglia
Published: October 2023

Brazil is one of the emerging countries that has adopted the IFRS, and agribusiness plays a relevant role in the Brazilian economy, turning the country into an important player in the review and discussion process of international standards. The objective of this paper is to assess whether IAS 41 contributes to the enhancement of the quality of accounting information, given that the measure that was previously used was historical cost, with no changes in the future economic benefits being disclosured, resulting in low-quality information. To analyse agribusiness companies’ financial statements, five analysis sections were created: disclosure in the notes; value relevance; timeliness of fair value information on biological assets; earnings management; and experts’ opinion of the quality of the information on the biological assets. The results reveal that: there have been improvements in the compulsory disclosure required by IAS 41, but this disclosure is not yet suitable; variations in the fair value of biological assets are value-relevant, but not for bearer plants; the information on biological assets is not timely; there are signs of earnings management by companies with lower disclosure levels; analysts consider that non-financial information may be prepared more useful. No study was found in the literature that considered the combination of the level of disclosure of the notes to the financial statements, the value relevance, the timeliness of the fair value information, earnings management and analysts’ opinions.
The impact of corporate governance on implicit taxes
Authors: Martinez Antonio Lopo , Silva Raimundo da , Sarlo Neto Alfredo
Published: October 2023

Implicit taxes reduce the pre-tax return rate due to investment tax preferences, contrasting with direct, explicit taxes paid to the government. This paper explores implicit taxes in Brazilian publicly traded firms within the differentiated Corporate Governance segments of [B]3 from 2011 to 2021. Using a focused methodology that tests two hypotheses, the study demonstrates that firms in these segments bear a higher implicit tax burden and have their explicit tax benefits supplanted by implicit ones. Results specifically reveal that companies in differentiated segments experience lower pre-tax investment returns than others, pointing to weakened tax management levels. This concise analysis underscores the complex relationship between implicit and explicit taxes and corporate governance practices, necessitating further research for comprehensive understanding.
Influência do controle interno na efetividade da Governança Pública nos municípios paranaenses
Authors: Kinzler Édina Carine de Souza , Mello Gilmar Ribeiro de
Published: October 2023

O objetivo deste estudo é verificar se o controle interno dos municípios paranaenses é efetivo na promoção de governança pública municipal. O estudo se justifica pela relevância da temática, pelo fato de que o sistema de controle interno e a utilização das boas práticas de governança, no setor público, tornam possível a obtenção de informações mais precisas a respeito da destinação dos recursos, uma vez que têm como base os princípios da administração pública e cumprimento das leis. A governança pública pode ser compreendida como sendo a capacidade que os governos têm de avaliar, direcionar e monitorar a gestão das políticas e serviços públicos, visando atender, de forma efetiva, às demandas dos cidadãos (Tribunal de Contas da União [TCU], 2014). Esta pesquisa busca contribuir para um debate mais abrangente acerca da efetividade do controle interno como instrumento de governança pública entre os municípios paranaenses. Além disso, o estudo pode auxiliar os agentes municipais a defender iniciativas para aperfeiçoar os sistemas de controles internos de seus municípios e, assim, ajudar o controle dos processos estimulando a melhoria continuada das estruturas, contribuindo para o alcance do interesse da sociedade. A pesquisa foi realizada com 102 municípios do estado do Paraná, tratando-se de um estudo descritivo, com uma abordagem quantitativa com a realização de regressões lineares, com as variáveis independentes (controle interno) e dependentes (governança pública). Os resultados apresentaram que o controle interno exerce certa influência sobre a governança dos municípios da amostra. Destacam-se nesta análise as seguintes variáveis: Atividade de Monitoramento, explicando de forma positiva, aproximadamente, 4% das variações do IGM; a variável Atividade de Controle, explicando de forma negativa e Ambiente de Controle, de forma positiva, aproximadamente 5% das variações do RNT; a variável Índice QACI, explicando de forma positiva aproximadamente 7% das variações do IEGM; e a variável Avaliação de Risco, explicando de forma positiva 7% das variações do IEGM.
Analysis of budgetary decision-making in a Federal Institute of Education
Authors: Morales Maicon Goulart , Pigatto Jose Alexandre Magrini
Published: October 2023

This article examines the organizational model of decision-making on discretionary spending and its perceptions in a Federal Institute of Education, describing dysfunctionalities resulting from it. The research uses a secondary data analysis of budget execution, norms, minutes and other decision-making sources, as well as perceptions collected at different levels of management through a survey. Dysfunctions were identified through quantitative indicators, and predictive variables were raised through regression. Perceptions about the expenditure management model were reduced to two constructs through factor analysis: budgetary appropriatons protection and generalized apathy. These perceptions about spending management are in line with a political decision-making model characterized by anomalies and contractual failures, which manifest themselves in budgetary dysfunctions, such as rushed spending at the end of the year and excessive flexibility of expenses. Aspects of the prevailing political decision-making model result in unrealized action plans, hasty spending at the end of the fiscal year, and disproportionate use of flexibility in budget execution. The research contributed to the understanding and improvement of the internal decision-making process in bodies endowed with budgetary autonomy.
Designing an induction device for heating a liquid medium
Authors:   Branch of the National Research University “Moscow Power Engineering Institute” in Smolensk, Russian Federation, Lgotchikov Valeriy V. , Larkina Tatyana S. ,   Branch of the National Research University “Moscow Power Engineering Institute” in Smolensk, Russian Federation
Published: October 2023

The design of induction devices for heating a liquid medium is an urgent task in modern industry. Induction heating is an efficient and economical way to provide uniform and rapid heating of a liquid without the need for direct contact with the heating element. It finds wide application in various industries such as metallurgy, oil and gas, food processing, medicine and scientific research. The design of induction devices for heating a liquid medium requires taking into account many factors, such as the properties of a liquid, the parameters of the induction coil, the type of power source, and others. One of the main advantages of induction heating is the ability to precisely control heating and its efficiency, which can reduce energy costs and increase the productivity of production processes. In this regard, the design of induction devices for heating a liquid medium is of great importance in modern industry and science, allowing an increase in the productivity and quality of production processes, as well as reducing energy costs and improving production safety. This article proposes a general structure of the software and hardware for an induction device for heating a liquid medium. A mathematical model is proposed for calculating thermal and electromagnetic processes in the considered induction installation. An experiment was carried out with a choice of factors of interest, the formulation of objective functions using the theory of experiment planning to obtain regression relations for the synthesis of an inductor, as well as the composition of optimization procedures implemented by the microcontroller software, and to substantiate the need for identification procedures. In the course of the work, mathematical models were analyzed in the Maple software package.
Antecedents and consequences of perceived value in mobile grocery shopping
Authors: Erdogan Gorkem
Published: October 2023

Purpose- The study aims to examine the antecedents and consequences of consumers' perceived value within the scope of mobile grocery shopping (MGS). In the study, the effect of financial risk and performance risk on perceived value, and the effect of perceived value on repurchase intention and corporate image were examined.
Methodology- Convenience sampling method has been used in the study. Data are collected from 271 users living in Ankara by survey method and analyzed by structural equation model. Normality and Cronbach Alpha values are conducted with SPSS 26 package program; Goodness of fit values, validity analysis and path modelling are carried out with the AMOS 24 package program.
Findings- Financial risk (β=-0.389; p<0.001) has a slightly stronger negative impact on perceived value than performance risk (β=-0.228; p<0.001). It was concluded that perceived value positively affects repurchase intention (β=0.622; p<0.001) and corporate identity (β=0.262; p<0.001).
Conclusion- As a result of the research, it is revealed that financial risk and performance risk affect the perceived value negatively. When the use of MMA is worth the money to the consumer, it will lead to the individual to consider continuing to use this mobile service to purchase products. Moreover, the fact that the use of MMA is beneficial for the consumer causes the perception that this company, which sells grocery products, has a social contribution and a positive image to the society.
The influence of employees communication on the practices of occupational health and safety in small scale mining firms inTanzania
Authors: Nkolimwa Dominic
Published: October 2023

Purpose- This article is aimed at analyzing the influence of Employees’ Communication (EC) on the practices of occupational health and safety in small scale mining firms.
Methodology- This study applied the explanatory research design whereby information from respondents was collected through quantitative method of the study which provided the statistical generalization of findings (Mashia et al., 2016). This research design was selected because it enables the researcher to have greater control over the accuracy of findings. Data were collected from three regions namely Shinyanga, Arusha and Geita. These regions were selected because they are the dominant regions dealing with mining activities in Tanzania.
Findings-The findings revealed that employees’ communication programme has a positive influence on implementation of organization safety support at workplace. Therefore, if the management concentrates on enhancing the employees’ communication accidents, injury cases would be controlled. On the other hand, the results revealed that employees’ communication has positive influence for the implementation of proactive hazard control at workplace. Yeong and Shah ( 2016) any organization which values its human resources tends to maintain health and safety by preparing the health and safety proactive hazard control strategies so as to protect employees at workplace.
Conclusion- This article concludes that employees’ communication programmes significantly influence the implementation of OSS and PHC at the workplace. Therefore, organizations can realize safety of employees if there are serious strategies on emphasizing the employees’ communication at workplaces.

Keywords: Occupational health and safety, management practices, small scale, employees’ communication, mining firms
JEL Codes: M31, E21, D11
The effect of monetary policy shocks on industrial output in Afghanistan
Authors: Hakimzai Sardar Naeem
Published: October 2023

Purpose- This study examines the impact of monetary policy shocks on industrial output in Afghanistan. Quarterly secondary data were collected for the period from 2003 to 2021 from various official sources such as the Statistical Bulletin of the Central Bank of Afghanistan, the International Monetary Fund, and the World Bank.
Methodology- This study used a three-stage procedure. The first stage involved testing the stability of the variables to be included in the model. The second stage involves selecting the optimal lag length using various lag length criteria. Finally, the Vector Error Correction (VECM) model was used to determine if there were any short-run correlations or dynamics among the variables. The study also conducted some post-tests to confirm the validity and robustness of the regression model.
Findings- The results of the long-run vector error correction model show that there is a long-run causality running from monetary policy rate, broad money supply, inflation, exchange rate, and a commercial bank loan to the industrial sector. So, there was a speed of adjustment from the short-run to the long-run equilibrium. However, the Wald test confirmed that the short-run causality runs from the explanatory variables to the dependent variable. Commercial bank credit to the industrial sector was found to cause a change in industrial production in all six lag periods. The results were further supported by the Granger causality test. Shocks in commercial bank lending to the industrial sector were found to have no significant effect on industrial output. However, the performance of the industrial sector was the main cause of the flow of commercial banks' credit to the industrial sector.
Conclusion- The study recommends that monetary policy should proceed with extreme caution in managing the exchange rate. The study also recommends that the Central Bank of Afghanistan should encourage commercial banks to offer credit to the industrial sector at low-interest rates.

Keywords: Monetary policy shocks, industrial output, Vector Error Correction Model (VECM), Granger Causality Test, Afghanistan.
JEL Codes: E52, E32, L60
Does public debt impede financial development in Jordan Some macro and micro analysis
Authors: Omet Ghassan
Published: October 2023

Purpose- It is acknowledged that banks offer their respective economies a number of services, including the encouragement of savings and allocation of capital to the private and public sectors. Within this context, and given that public debt in Jordan has been increasing at an alarming rate, this paper sets out to answer two questions: First, what is the impact of local public debt on aggregate credit to the private sector? Second, what is the impact of local public debt on bank-level credit to the private sector?
Methodology- To provide an answer to the first question, the paper uses annual data (1982 – 2021) on aggregate bank credit to the private sector, aggregate bank credit to the government, and the discount rate. The applied techniques include stationarity test, optimal lag structure, co-integration, and vector error-correction (VECM) estimation. To answer the second question, the paper uses annual bank level data (2010 – 2021) for all 13 listed Jordanian banks. The fact that this data includes both time series and cross-section elements, panel data analysis is used to measure the impact of bank-level credit to the government on bank-level credit to the private sector.
Findings- At the macro level, the results show that bank credit to the government (bank holdings of government securities) has a significant and negative impact of bank credit to the private sector. At the micro level, the results also show that bank-level lending to the government does affect (negatively) their credit to the private sector.
Conclusion- The results of this paper are not encouraging. Indeed, they indicate that public debt impedes credit to the private sector. The government should look at the status of its public finance and work on reducing its borrowing. In addition, the government should look at the viability of establishing a secondary market for its issued securities.

Keywords: Jordan, public debt, bank credit, diversification, time-series analysis, co-integration.
JEL Codes: E50, E51, E52
Comparison of the accuracy of models in forecasting VAR and ES Through time
Authors: Tuysuz Sukriye
Published: October 2023

Purpose- Identify the best model/method to accurately forecast the Value-at-Risk (VaR) and the Expected Shortfall (ES) of position.
Methodology- The dynamic of each retained return series was estimated with one of retained GARCH-type model combined with one of retained probability distributions (normal, fat-tailed, and skewed) in each retained sub-periods (window). In each window (sub-period), the 1-day ahead VaR and ES were forecasted by using the best selected GARCH-type model. More than 4000 1-day ahead VaR and ES were forecasted with each retained model/method. Based on 252-day rolling-window, forecasted VaR and ES with each retained model/method were backtested around 3750 times.
Findings- Our results revealed that the best fitting GARCH-specifications combined with skewed Student or GED distribution enable to accurately forecast VaR more often. However, the best methods based on the best fitting GARCH-specifications combined with the best fitting probability distribution do not improve the frequency of acceptance of the null hypothesis stating the accuracy of the method. The accuracy of models tends to deteriorate during crises periods.
Conclusion- Modeling and forecasting the dynamic of retained series with skewed probability distributions (skwed student or wked GED) improve the forecasting accuracy of a parametric or semi parametric model. A performan model in sample may not perform well out sample. Forecasted VaR should be complemented with Stressed VaR or ES.

Keywords: VaR, ES, parametric, semi-parametric, backtesting, probability distribution, rolling-window.
JEL Codes: G11, C10, C51
Earnings management, capital management, signalling and the Covid-19 pandemic: the case of listed banks in the United States
Authors: Ndu Ikechukwu , Anoruo , Emmanuel , Chukwuogor Chiaku
Published: October 2023

Purpose- This paper investigates earnings management, capital management, the impact of the Covid-19 pandemic and signalling by United States listed banks of loan loss provisions. This study is particularly important because there is a relative dearth of research in banking on these topics and thus remain considerably under researched.
Methodology- The dataset comprises a pooled cross-sectional and time series data for a sample of 249 U.S. listed banks for the period 2015 to 2020 consisting of 1,494 observations. A panel data analysis is conducted.
Findings- Results overall show no evidence of systematic earnings management, capital management or signaling by the banks. Findings reveal the impact of the Covid-19 pandemic is not significant during this period of economic fragility for listed banks. The elasticity of loan loss provisions with regards to the annual growth in gross domestic product is negative and statistically significant overall. This is evidence that U.S. listed banks’ loan loss provisioning exhibits a pro-cyclical nature. Overall, these results provide evidence of the success of restrictions due to tighter bank regulation and supervision that came into effect at the end of 2014. This required U.S. banks to maintain a minimum common equity tier 1 capital ratio of 4 percent, a minimum tier 1 capital ratio of 5.5 percent, a minimum total capital ratio of 8 percent, and a minimum leverage ratio of 4 percent.
Conclusion- This study adds to the literature as it provides evidence that restrictions on bank activities in the form of minimum capital and leverage ratios at the end of 2014, restrictions in the use of bank capital, and extension of financial support via government intervention funding during the Covid-19 pandemic crisis period have reduced incentives to smooth earnings in the United States banking system. It therefore represents a tried and tested model that can be adopted by banking systems in other countries.

Keywords: Banks, capital management, COVID-19 pandemic, earnings management, loan loss provision, signalling.
JEL Codes: M41, G21, C23, G28
The role of real earnings management in the value relevance of accounting information in Indonesia
Authors: Ratnaningrum Ratnaningrum
Published: October 2023

Purpose- One feature that should be integrated in financial statements to be relevant to decision-makers is the relevance of the information to the users. When the value and usefulness of accounting information used to gauge business financial performance are undermined by earnings management methods, problems arise. As a result, the information presented may deceive financial statement users about the corporation's financial performance. Because IFRS demands managerial judgment in the accounting process by definition, its adoption may even increase the chance for real earnings management (REM). This study aims to examine the impact of REM to the value relevance of accounting information before and after IFRS adoption.
Methodology- The population was manufacturing companies listed on the IDX, with samples 230 firm year observations consists of one hundred fifteen firms year before adoption of IFRS and one hundred fifteen firms year after IFRS adoption. this study used firms’ abnormal levels of cash flows, production costs, and discretionary expenditures as proxies for real earnings management. Using a price model and panel data, the main result confirms that real-based earnings management has an impact on the value relevance of earnings and book value of equity before IFRS adoption, but has no effect after IFRS adoption.
Findings- The findings revealed that prior to the adoption of IFRS, real earnings management was employed by companies that had higher earnings value relevance and lower equity book value relevance than companies that did not apply earnings management. After the adoption of IFRS, there is no significant effect of real earnings management on the value relevance of earnings and equity book value.
Conclusion- The results show that investors believe that earnings are a signal from managers with the implementation of real earnings management prior to the adoption of IFRS, but after the adoption IFRS, they may not be able to do so.

Keywords: Real earnings management, value relevance, accounting information, earnings, equity book value,
JEL Codes: M40, M41, M49
Evaluation of the sustainability of party logistics service providers with failure modes and effects analysis method: its application in a company
Authors: Erdil Aysenur
Published: October 2023

Purpose- The purpose of this research is to increase customer satisfaction and business performance in the sector to eliminate failure situations of the processing phases of the departments of the business and to develop the quality of the system. The objective of this research is to enhance customer satisfaction and business performance by addressing and eliminating failure situations in the processing phases of the business departments and improving the quality of the system. To achieve this, the study focuses on evaluating third-party and fourth-party logistics service providers in the context of sustainability. While there are existing approaches to evaluate party logistics under general headings, there is a lack of specific studies focusing on companies operating in a single field. Therefore, this study aims to fill that gap by examining the business evaluation criteria of third-party and fourth-party logistics service providers for a white goods company in Turkey.
Methodology- During the research, the concept of third-party logistics has gained attention within the scope of sustainability, the competition among organizations providing this service has become more intense, as have customer expectations. The research utilizes Failure Mode and Effects Analysis (FMEA) and Pareto Analysis (PA) to assess the sustainability of the supply chain and batch logistics for the company.
Findings- As a result of the research, the findings in the direction of quality improvement-development within the scope of the service provided by the business are presented. The initial phase of process enhancement for logistics operations begins with the FMEA results. Development initiatives may begin if improvement initiatives are maintained. Development activities and resources ought to be distributed in accordance with this level of priority with regard to the first work that has to be performed to enhance the process.
Conclusion- All risk considerations might not be realized inside a particular process since there are only a limited number of possibilities to be assigned for enhancement prosperity. By conducting risk prevention studies in accordance with the priorities that will be decided upon each period, it is intended to produce continuous improvement. Overall, while it may not be possible to address every risk, prioritizing risks and conducting risk prevention studies can help organizations achieve continuous improvement and increase their chances of success.

Keywords: Failure Mode and Effects Analysis (FMEA), Pareto Analysis (PA), party logistics, quality, supply chain, sustainability.
JEL Codes: 030, N01, L15, L21, L84
Understanding consumer confidence evolution in response to adverse shocks and how marketing contributes to business s success in economic downturns
Authors: Liu Xitong
Published: October 2023

Purpose- Firstly, this paper examines how current measurements of consumer confidence might be used to forecast future household spending by using economic variable (i.e. unemployment rate, national adjusted income per capita) data in China, with the help of statistic tools (i.e. Python and Pandas) for the job of data cleaning and analyzing. Secondly, I will focus on the ways in which businesses alter their marketing mix in the face of economic hardship to survive by understanding the importance of utilizing effective marketing strategies during economic downturns.
Methodology- This paper examines the predictive performance of consumer confidence index on change in consumption growth by constructing three different OLS regression models and by integrating several existing proposals for effective marketing strategies for businesses in times of low consumer confidence to help business managers to make wise and effective response to economic downturns.
Findings- It is shown both 1 year lagged consumer confidence and 3 years lagged consumer confidence are good predictors for current change in consumption patterns, whereas 2 years lagged consumer confidence shows negative correlation with consumption change, and consumer confidence have their own predictive power regardless of the macroeconomic variables.
Conclusion- Therefore, this paper contributes to the existing literature by providing empirical findings that consumer confidence cannot always fulfill the role of anticipating consumption change and by further providing concrete policy recommendations for consumer confidence’ revival during recessions in an effort to fill the gap.

Keywords: Consumer confidence, marketing, consumption, consumer behavior, forecasting.
JEL Codes: B16, B22, E21, E27, M21, M31
The evaluation of AI integration in innovative digital marketing strategies
Authors: Efendioglu Ibrahim Halil
Published: October 2023

Purpose- This study aims to provide a bibliometric review of publications where the terms 'digital marketing' and 'artificial intelligence' are used together. Leading publications, authors, countries, and institutions in the Web of Science (WoS) database have been examined to achieve this goal. Additionally, this article investigates the combined use of digital marketing and artificial intelligence. Furthermore, it aims to offer insights into artificial intelligence strategies for marketing that businesses can employ.
Methodology- The research employs the technique of bibliometric analysis. The Bibliometrix package within R Studio and its web-based component, Biblioshiny, were utilized for analysis. Searches were conducted in the Web of Science database using the keywords 'Digital Marketing' and 'Artificial Intelligence' in the title, abstract, and keywords sections.
Findings- As a result of the analysis, a total of 60 publications authored by 140 researchers and distributed across 46 journals between 2017 and 2023 were identified. Examination of the included publications reveals frequent usage of terms such as 'artificial intelligence,' 'creativity,' 'analytics,' 'impact,' 'expertise,' 'social networks,' 'big data,' 'governance,' 'success,' and 'AI.' Upon scrutinizing the authors' countries, India emerged as the leading contributor, followed by Spain and the USA. Moreover, Finland (370), Spain (92), and France (58) had the highest citation counts.
Conclusion- This research aims to contribute to researchers interested in working in digital marketing and artificial intelligence by examining its past and present. For this purpose, 60 relevant studies from the literature were systematically reviewed and analyzed across various categories. Additionally, the examined publications' conceptual, intellectual, and social structures were illuminated.

Keywords: Digital marketing, artificial intelligence, AI systems, bibliometric analysis, bibliometrix.
JEL Codes: M15, M30, M31
Impact of work overload as a job stressor on employees intention to leave: The mediating effect of work-family conflict in a Sri Lankan apparel sector organisation
Authors: Ganewatta G.K.H , Hiroshima N.L.D.H
Published: October 2023

Purpose- This article investigates the impact of work overload and work-family conflict as job stressors on employees' intention to leave in the Sri Lankan apparel sector, focusing on the mediating effect of work-family conflict. The study addresses concerns over high employee turnover rates among machine operators in the sector.
Methodology- The study collected primary data through a self-administered questionnaire from a sample of 106 machine operators working in a selected factory in the western province of Sri Lanka. The research adopted a cross-sectional quantitative survey design, and data analysis was performed using the SPSS PROCESS macro.
Findings- The study revealed that work overload positively influenced work-family conflict, indicating challenges in balancing work and family responsibilities. Further, work overload increased employees' intention to leave, suggesting its detrimental effects on employee motivation and job satisfaction. Work-family conflict serves as a partial mediator in the relationship between work overload and turnover intentions, playing a crucial role in transmitting adverse effects, leading to increased turnover intentions.
Conclusion- This research demonstrates the combined effects of work overload and work-family conflict on employee turnover intentions within the Sri Lankan apparel sector context. The findings highlight the importance of addressing work-related demands and resources to enhance job outcomes, such as employee turnover, in compliance with the Job Demands-Resources model. These insights provide practical implications for implementing strategies that promote work-life balance, reduce turnover intentions and enhance both employee and organisational performance.

Keywords: Work overload, work-family conflict, employee turnover intentions, job stressor, Sri Lankan apparel sector.
JEL Codes: J28, J63, J81
The Awareness of Prospective Mathematics Teachers on the Mathematics Curriculum
Authors: BİBER Abdullah Çağrı , BAKIRCI Damla Ceren
Published: October 2023

This research aims to examine the pre-service mathematics teachers' awareness of the special aims, application principles, and learning areas of the mathematics course curriculum. In this study, which was conducted with 30 primary school mathematics teacher candidates selected by convenience sampling technique, the case study design, one of the qualitative research approaches, was preferred. The data of the research were collected with an opinion form that included three open-ended questions questioning the specific aims, application principles, and learning areas of the mathematics curriculum. Descriptive analysis was used in the analysis of the obtained data. As a result of the research, it was seen that the participant teacher candidates mostly emphasized the items related to the use of mathematics in daily life within the scope of the program's special objectives. It can be said that the candidates mostly care about taking into account the individual differences of students in mathematics teaching, the use of materials, and the principle from concrete to abstract in mathematics education. In addition, it has been determined that all participants have knowledge of the learning areas in the secondary school mathematics curriculum and at which grade levels these learning areas are taught. As a result, it can be said that the awareness of the teacher candidates who will be the implementers of the training programs is high.
«Самый независимый человек в свете»
Authors: Блинов Евгений Николаевич
Published: October 2023

Статья посвящена анализу работы французского историка Жюля Мишле «Демократические легенды Севера» и полемического ответа на нее русского философа и публициста Александра Герцена. Работа Мишле представляет собой политический памфлет, в котором в тенденциозной форме описывается подавление русским правительством польского восстания 1830–1831. Французский историк не ограничивается анализом геополитического расклада сил в современной ему Европе, а приходит к выводу, что Россия представляет собой своеобразную патологию на фоне процесса модерного нациестроительства. Герцен в своем ответе соглашается с доводами Мишле о том, что режим Николая Первого играет реакционную роль в Европе середины девятнадцатого века, однако решительно отвергает далеко идущие выводы о моральной и культурной неполноценности русской цивилизации. Герцен описывает формирующуюся в России демократическую традицию, ставя акцент на ее социалистическом характере, который и делает ее куда радикальнее допускаемых в Европе буржуазных «полусвобод». Особое внимание он уделяет русской крестьянской общине, сохранившей «естественный коммунизм» и «дожившей до развития социализма в Европе». В заключительном разделе статьи проводятся параллели между анархическим коммунизмом Герцена и постструктуралистскими политическими теориями последней трети двадцатого века. В работах Пьера Кластра, Жиля Делёза и Феликса Гваттари, Дэвида Гребера и Эдуарда Вивейруша де Кастру развиваются идеи о содержащемся во многих примитивных и кочевых политических сообществах потенциале сопротивления дисциплинарным техникам власти и связанным с ними этатическим формам.
Искусственный интеллект, технологии Big Data (больших данных) и особенности современного политического процесса
Authors: Бажанов Валентин Александрович
Published: October 2023

В статье предпринимается попытка рассмотреть особенности современного этапа развития работ в области искусственного интеллекта (AI) и технологий больших данных (Big Data), их возможностей, а также оценить их принципиальные ограничения, связанные с алгоритмическим характером их функционала. Эти соображения преломляются по отношению к динамике политических процессов (предвыборные кампании Б. Обамы, Д. Трампа, Х. Клинтон, Э. Макрона), к специфике политической аргументации и к ее воздействию на избирателей. Высказывается мнение о наиболее предпочтительных методах и тактике электоральных кампаний, претендующих на эффективность. Обращается внимание на процесс вепонизации — использования в качестве своего рода оружия — информации, который стимулируется особенностями приложений функционала AI и Big Data. Обсуждаются вопросы о том, в какой мере легальны и/или легитимны решения, принятые на основе «подсказок» со стороны AI или технологий Big Data; насколько они способны придать политической активности более рациональный характер и сделать ее «продукты» не столько более приемлемыми для людей, сколько более желательными для всего общества в целом, а не лишь для каких-то его «избранных» страт; наконец, может ли все человечество, так сказать, на глобальном уровне выиграть от прогресса информационных технологий.
Эволюция алгоритмов: на пути к технократии?
Authors: Шибаршина Светлана Викторовна
Published: October 2023

Дискуссия о статье Валентина Бажанова «Искусственный интеллект, технологии Big Data (больших данных) и особенности современного политического процесса».
Быстрые технологии и инертные институты
Authors: Тухватулина Лиана Анваровна
Published: October 2023

Дискуссия о статье Валентина Бажанова «Искусственный интеллект, технологии Big Data (больших данных) и особенности современного политического процесса».
Искусственный интеллект и технологии Big Data (больших данных)
Authors: Бажанов Валентин Александрович
Published: October 2023

Дискуссия о статье Валентина Бажанова «Искусственный интеллект, технологии Big Data (больших данных) и особенности современного политического процесса».
Мысль о переустройстве мира и пересоздании человека
Authors: Злотникова Татьяна Семеновна
Published: October 2023

Дискуссия о статье Сергея Никольского «Переустройство общества, пересоздание человека: крах иллюзий».
К вопросу о феноменологии православной литургии
Authors: Лазарева Анна Юрьевна
Published: October 2023

Рецензия на: Gschwandtner C.M. Welcoming Finitude. Toward a Phenomenology of Orthodox Liturgy. — Fordham University Press : New York, 2019.
Апология человеческого разума Николя де Кондорсе
Authors: Углева Анастасия Валерьевна
Published: October 2023

В статье анализируются революционные идеи Николя де Кондорсе, французского мыслителя XVIII века, в сфере общественного образования как фундаментальное основание политических и социальных преобразований современной ему Франции и одновременно как исключительный пример формирования народного суверенитета посредством конструирования уникальной научно-образовательной парадигмы, направленной на просвещение и воспитание граждан, способных к автономному суждению и социально ответственному действию. В основе предложенной им доктрины — не спекулятивное знание, а конкретизируемые в системе новых образовательных институтов концепты, воплощение которых способствовало преобразованию французской ментальности через эту систему и пониманию роли философского знания как общественно значимого инструментария, способного обеспечить этому обществу устойчивые основания для прогресса. И тот факт, что идеи Кондорсе были воплощены не только в родной ему Франции, но и далеко за ее пределами спустя 100–150 лет, служит свидетельством их плодотворности и значимости возвращения к их истокам в период очередного цивилизационного кризиса, который переживает сегодня как Россия, так и условный «коллективный Запад». Этот кризис проявляется прежде всего в мировоззренческих дилеммах и контроверзах, столкновении когнитивных парадигм, что требует осознания необходимости формирования новых образовательных моделей для воспитания нового типа человека как ответственного гражданина. Гражданское общество и свобода немыслимы для Кондорсе без просвещенности граждан и естественного неравенства, возникающего на основании разности способностей, талантов и личных заслуг.
Французская революция и Первая империя в интерпретации Наполеона III
Authors: Кротов Артем Александрович
Published: October 2023

В статье анализируются основные положения политической программы Наполеона III, затрагивающие его понимание смысла истории. В известной мере продолжая линию рассуждения просветителей, он придерживался теории прогресса, который связывал с деятельностью выдающихся людей. Французскую революцию он считал событием великим, закономерным и позитивным, направленным на решение насущных социальных проблем. Но революция в его понимании удалась лишь частично, ее завершение и продолжение стали делом Первой империи. Именно в эту эпоху произошло примирение враждующих партий, хаос сменился порядком, был заложен фундамент последующего процветания страны. Реставрацию он рассматривал как отступление от линии прогресса, как торжество недостойных страстей, временный триумф политического трупа. Возврат к бонапартизму в подобном контексте представлялся ему естественным продуктивным шагом, обеспечивающим надежное будущее. Современную ему эпоху он трактовал как переходную, а политиков — как погрязших в мелочных расчетах и коррупции. На смену им должен прийти лидер, твердо следующий установкам великого императора. Новая власть должна пользоваться поддержкой народа, но не потакать низменным настроениям толпы. По его мнению, народ руководствуется в большей степени сердцем, чем разумом, а потому наполеоновская идея порождает особую разновидность политической веры. Наполеон III хотя и стремился стать выразителем идеи прогресса, отметая программу роялистов как направленную на сохранение отживших идей и отношений, в свою очередь, выступал с крайне консервативных позиций по многим вопросам, касавшимся политической организации общества. В умонастроении Наполеона III обнаруживаются черты, родственные позитивизму: подчеркивание роли науки в решении насущных социальных задач, ориентация на конкретные практические цели, признание невозможности общественной жизни вне определенной иерархии.
Uso de Mídia Social pelo CEOs e o Gerenciamento de Resultados
Authors: Da Silva Giordani Mikaéli , De Sousa Barbosa Inaê , Klann Roberto Carlos
Published: October 2023

Objetivo: Analisar a relação entre o uso da mídia social do LinkedIn pelos CEOs para divulgação de informações corporativas e a prática de gerenciamento de resultados.

Método: Realizou-se uma pesquisa com as empresas brasileiras pertentes ao IBrX100. Foram operacionalizadas regressões Ordinary Least Squares. O período de análise correspondeu ao tempo de atuação do último CEO.

Resultados: Os achados evidenciaram uma relação positiva entre o uso do LinkedIn pelos CEOs com a prática de gerenciamento de resultados por accruals, entretanto, esta mesma relação não foi identificada para o gerenciamento de resultado por atividades reais. O teste de sensibilidade realizado indicou que, o uso do LinkedIn pelos CEOs se relaciona positivamente com as práticas de AEM tanto para aumentar, como para reduzir os lucros das empresas analisadas.

Contribuições: O estudo contribui ao identificar que as mídias sociais podem ser utilizadas para mascarar práticas gerenciais que reduzem a qualidade da informação contábil, corroborando com a hipótese da opacidade. Tal hipótese prevê que o CEO com maior reputação e poder está negativamente associado à qualidade dos lucros. Ademais, contribui ao evidenciar que o uso corporativo das mídias sociais pode ir além da divulgação de informações, de modo a afetar a qualidade da informação contábil.