bluuebunny/crossref_metadata_2025 huggingface dataset:
Spatial and temporal transformations of resource‐producing subjects of the Russian Federation in 2012–2021
Authors: Petrov Yu. V. , Kochurov B. I.
Published: April 2024

Allocation of spatial and temporal transformations in resource‐producing subjects of the Russian Federation for the decade 2012–2021 based on the comparison of tax revenue materials with budget execution data.

The materials of the study were information from the Federal Tax Service of the Russian Federation, Form 1, regulatory legal acts. The values for 2 federal taxes were used as incoming tax revenues: corporate income tax and personal income tax. Research methods were: comparative, computational and cartographic.

During the period under review, 13 territories were assigned at least once to the group with high raw materials specialisation, for which negative features of response to external challenges are inherent:

‐ there was not a single subject of the Russian Federation in which the growth of budget expenditures with a proportional and large increase in tax revenues was observed;

‐ only in 2018, was an increase in budget expenditures noted for all territories with a simultaneous increase in tax revenues from mining;

‐ only in 4 subjects of the Russian Federation budget did expenditures continuously increased, while some members of the group had budget expenditures reduced against the background of the growth of raw material tax revenues.

During the period under review, high economic uncertainty and the accompanying transformation in regional policy were revealed, resulting in a change in the number and composition of participants in resourceproducing subjects of the Russian Federation.
The “Lifelong Learning” concept as a factor of competitiveness and sustainable social and economic development
Authors: Tsoy M. Ye. , Shchekoldin V. Yu. , Yakovenko N. V.
Published: April 2024

The purpose is to identify homogeneous groups of consumers towards the purchase of Lifelong Learning services in the context of their purchasing behaviour.

The theory of system analysis, economic‐statistical and empirical methods were used. The respondents were consumers of services provided in the centres of additional education of the largest Russian universities. The data for the study was collected by means of an online survey via Google Forms service.

Six groups of educational services consumers were identified: 1st – “LLL” consumers who identify their learning experience as ineffective (corresponding to the response “get nothing out of learning”); 2nd – men and women not more than 35 years old, targeting mainly not in the family, but in building a career, quite often participating in various educational activities; 3rd – women who choose the format of training in the form of retraining programs; 4th – women working as freelancers or self‐employed, some of them on maternity leave; 5th – women up to about 35 years old, working as line workers, without children and without higher education; 6th – men under the age of 40, with a good financial situation, who independently choose a certain training programme in order to obtain specific knowledge.

The concept of “Lifelong Learning” involves the continuous development and improvement of skills, competences and knowledge throughout life, which helps to enhance competitiveness and sustainability of social and economic development.
Transformation of the relief of the southern Astrakhan region (Russia) after the expansion of agricultural land at the beginning of the last century
Authors: Nikiforova Z. V. , Kosobokova S. R. , Marmilov A. N. , Shabanov D. I. , Medvedeva E. A. , Rabazanov N. I. , Sokolskaya E. A.
Published: April 2024

To establish the causes and consequences of changes in the relief of the southern Astrakhan region in the period 1900–1970.

Comparison of cartographic materials of past years with data in recent satellite remote sensing images. The materials were superimposed on a geoformation program: then the hydrological elements of the relief and the Baer hills were outlined and measured for the purpose of quantitative and qualitative analysis of changes in the territory (before and after reclamation works and the currently existing relief).

The analysis of the materials revealed a significant transformation of the relief, which has served as an impetus for the development of a semidesert zone in this area.

The work carried out revealed the anthropogenic impact on the relief through which most of the territory was subject to drainage as a result of reclamation works to increase in arable land.
Dynamics of Body Component Composition Indicators in Males During Studying at the Military Medical University
Authors: Gaivoronskii I. V. , Semenov А. А. , Krishtop V. V. , Ovchinnikov D. V.
Published: April 2024

The study of anthropometric indicators and body composition of various categories of the population makes it possible to monitor physical development, conduct health assessments and timely development of preventive measures. The purpose of the study is to evaluate the dynamics of indicators of the component composition of the body of military university cadets during the training period from 1st to 6th year. Material and methods. 387 male cadets (the same persons) were examined during the period of their studies in 1-6 courses. The component composition of the body was studied using bioimpedance measurements. Results. It has been shown that during the first two courses of study (persons 17-18 years old) there is an increase in muscle mass of the trunk by 13.8%, muscle mass of the upper extremities - by 11.4% and lower extremities - by 6.1%, which is explained by the presence intense physical activity. Moreover, during the first year of study, a slight increase in the fat component of the body is determined (5.4%). In the third and fourth years of study, there is a stabilization and slowdown in the growth of the formed muscle and fat masses of the trunk and limbs, characteristic of the transition period from adolescence to adulthood. These trends continued to increase throughout the 5th year of study, but the level of basal metabolism did not change significantly throughout the study. In the 6th year, in relation to the time of admission to university, a general increase in the muscle component of the torso was established by 17.2%, muscle mass of the upper extremities - by 15.8%, and lower extremities - by 9.6%. Over 6 years of study, the fat content in the torso increased by 8.2%, the fat mass of the upper and lower extremities - by 7.5% and 8.0%, respectively, and the level of visceral fat increased by 9.3%. The vital volume of the lungs increased by 12.2% compared to the beginning of the 1st course. Conclusion. The above transformations are obviously due to the continued growth of a healthy organism. Reduced adaptive changes during the training period can be corrected by increasing physical activity, diet and caloric intake.
G. G. Avtandilov and A. P. Avtsyn: Two Outstanding Pathologists, Two Unique Lives
Authors: Mnikhovich M. V. , Akhsanova Р. А. , Bezuglova Т. V. , Shiripenko I. A. , Sidorova О. А. , Lozina М. V.
Published: April 2024

Academician A.P. Avtsyn and Professor G.G. Avtandilov are generally recognized world authorities in pathological anatomy. Alexander Pavlovich Avtsyn is known as an outstanding scientist, a famous community health administrator, an active public personality, a wonderful teacher, a corresponding member of the USSR Academy of Medical Sciences and a laureate of the USSR State Prize, the founder of the Research Institute of Human Morphology, which was later given his name. Georgy Gerasimovich Avtandilov is an outstanding scientist and educator, a prominent specialist, professor, Doctor of Medical Sciences, Honored Doctor of Kabardino-Balkaria and Honored Scientist of the RSFSR and the Republic of North Ossetia – Alania, as well as an academician of the Russian Academy of Natural Sciences. G.G. Avtandilov specialised in the field of pathological anatomy, mainly in morphometry. The paper describes details of their contribution to the development of pathological anatomy, from both a fundamental and practical point of view. Unique methodological approaches developed by G.G. Avtandilov and A.P. Avtsyn, which are used today by numerous scientists, are presented by the authors. In addition to the scientific life of two outstanding researchers, the article highlights important events from their biographies.
Book Review: Milto I.V. Human Functional Morphology. Textbook in 3 volumes. Vol. 1: Viscerology. M.: Logosphere. 2022
Authors: Shevlyuk N. N.
Published: April 2024

The reviewed book is the first volume of the three-volume textbook “Human Functional Morphology” (Vol. 1 – Viscerology. Vol. 2 – Nervous system and sensory organ system. Vol. 3. Musculoskeletal system and cardiovascular system) and describes morphofunctional features of the human internal organs based on an interdisciplinary approach at the macroscopic, tissue, cellular and subcellular levels. The first volume of the textbook consists of 9 chapters, each of which represents a separate system of the human body. The description of each organ contains signs of the sources and course of development, their morphofunctional features are given, and issues of blood supply, innervation and functional significance are considered. The textbook will be useful for university students of medical and biological specialties, and can be used as a fundamental guide to human morphology by doctors of diverse specialties, biologists and embryologists.
Peri-implantitis treatment modalities:A Narrative review
Authors: Razmara Farnoosh , Tayari Navid , Mohammadi Saba
Published: April 2024

Background: Implant Dentistry was created to show reliable treatment approaches for restoring the oral cavity’s esthetic and function. However, while dental implants have a high long-term success rate, dental implants are exposed to mechanical or biological complications. The therapeutic approaches will be addressed in this review.
Materials and methods: Different data sources were used to conduct the literature search from 2010 to 2022 for treatment methods of peri-implantitis.
Results: In the study of the effect of laser, 16 items were selected for inclusion in this review. In the next step of study, we compared pre-implantitis treatment methods based on surgical and non-surgical methods without considering the drug method and finally 12 articles were included. In the final part of the study, we evaluated the effect of drug treatment on pre-implantation and 10 articles were included.
Conclusion: Peri-implantitis appears to be a multifactorial disease including the patient’s host/microbe response, implant characteristics, soft tissue and the hard conditions surrounding the implant, and the dentist’s surgical and prosthetic part experience. Different treatment modalities are present today, all are used to treat peri-implantitis, such as surgery, and laser therapy. Even though the different treatment modalities cannot be comparable, however, the outcome of surgical treatment of peri-implantitis is good.  In peri-implant mucositis, non-surgical treatment seems to be sufficient. However, for the treatment of peri-implantitis, a surgical approach, which includes open-flap debridement, apically positioned flap and guided bone regeneration, is considered more appropriate.
Evaluation of the effect of COMT gene polymorphism in rs4680 on the occurrence of concomitant head, neck and back pain in patients with temporomandibular joint disorders
Authors: Najafi Shamsoulmolouk , Roudgari Hasan , Sheykhbahaei Nafise , Oloumi Amir Mohammad
Published: April 2024

Background:  Temporomandibular disorders (TMD) include a number of clinical conditions involving the masticatory muscles, temporomandibular joint (TMJ), and adjacent structures. The main feature of TMD is pain. According to past studies, TMD can have genetic causes. One of the genes that seems to be important in this regard is COMT. This study aims to compare the effect of COMT gene polymorphism rs4680 on the occurrence of simultaneous head, neck and back pain in patients with TMD.
Methods: This study was conducted as a case-control study on patients aged between 18 and 65 with TMD disorder. After meeting the conditions for entering the study, a written informed consent was obtained from the people participating in this project. Then a blood sample of 5cc was prepared from each person and poured into tubes containing EDTA anticoagulant and used for DNA extraction and identification. The COMT gene was sent to the genetics laboratory and was compared in terms of the polymorphism of the COMT gene using the PCRARMS technique.
Results: The sample size was 100 people aged 18 to 65 years. Variables with normal distribution were analyzed with Chi-Square test and variables with non-normal distribution with Mann-Whitney test. After genetic analysis in terms of rs4680 gene polymorphism, 18 people (18%) were identified with AA, 80 people (80%) with GA and 2 people (2%) with GG. "temporal headache in the last 30 days", "temporal headache change with chewing hard foods", "temporal headache change with opening the mouth or moving the jaw forward or to the sides", " Temporal headache changes with jaw habits such as teeth touching, pressing or grinding teeth together, chewing gum ", " Temporal headache changes with jaw activities such as talking, kissing or yawning ", " having Back pain during the last 4 weeks", having pain in the arm, leg, joints (neck) during the last 4 weeks", “headache during 4 last weeks” and "time of onset of headache in the temporal region" did not have significant relationships with COMT gene polymorphism rs4680 in patients with TMD.(repectively, p value=0.873، p value=0.658، p value=0.518  p value=0.685،  p value=0.884،p value=0.654،  p value=0.723، p value=0.831، p value=0.692 ).
Conclusion:  According to previous studies, there is a significant relationship between rs4680 polymorphism in the COMT gene and the occurrence of temporomandibular disorders (TMD), although in our study, no significant relationship was found between headache and neck and back pain with this polymorphism.
Does Low-Level Laser Therapy affect Bcl-2 Gene Expression in Oral Squamous Cell Carcinoma; An invitro study
Authors: Tonkaboni Arghavan , Tatar Alten , Motlagh Kimia Hafezi , Fekrazad Reza Fekrazad
Published: April 2024

Objectives: Oral squamous cell carcinoma, which is known as the most common cancer of the oral cavity, is associated with high morbidity and mortality rate. To date, many efforts have been made to find effective methods to stop the growth of cancer cells. One of the emerging methods in this field is the application of low-level lasers.
Material and Method: Human head and neck carcinoma cell lines were prepared and irradiated with four different wavelengths of low-level laser with a density of 1 j/cm2 and a power of 100 mW. The expression of the Bcl-2 and Bax genes and the Bax / Bcl-2 ratio were investigated by real-time PCR.
Results: The highest percentage of Bcl-2 gene expression was related to 660 nm wavelength and the highest percentage of Bax gene expression was related to 810 nm infrared wavelength. The lowest level of expression of the Bcl-2 gene related to the 810 nm infrared wavelength and the Bax gene related to the 532 nm wavelength was obtained. The lowest Bax/Bcl-2 ratio was obtained at the wavelength of 660 nm and the highest ratio was obtained at the wavelength of 810 nm.
Conclusion: Despite the extensive studies conducted in the field of low-level laser application in oncology, more studies are needed to investigate the effect of this technology on cancer cells.
Evaluation of the subclavicular route for the pectoralis major flap in oral and maxillofacial reconstruction- Our 15 years experience
Authors: Garajei Ata , ArabKheradmand Ali , Emami Azadeh
Published: April 2024

Purpose: The pectoralis major flap (PMF) is an important reconstructive tool for defects in the head and neck region but excessive bulk and a limited arc of rotation can be problematic. These problems can be addressed by passing the pedicle deep to the clavicle but some authors feel that this modification may compromise the vitality off the flap. In the current article, these problems have been addressed by using a modified method.
Patients and methods:   During the past 15 years (2000 to 2014) 182 head and neck cancer patients were treated for primary reconstruction following tumor ablation. PMF was modified by passing the pedicle deeply to the clavicle. Following flap harvest, the pedicle was passed in the subclavicular plane for reconstruction.
Results:   It was possible to increase the average length of PMF to 2.5-3.5 cm compared to the supraclavicular route by using this modification. Minor complications were observed in 9 of 182 cases (5%): Partial flap necrosis occurred in 6 cases and fistula formation was observed in 3 cases.
Conclusions:  The subclavicular route increases the length and arc of rotation without compromising vascular supply to a higher degree compared to the conventional supraclavicular route. Furthermore, this concept decreases the bulk of the flap pedicle which is functionally and cosmetically favourable.
Evaluation of knowledge and practice of pediatricians about Early Childhood Caries in Tehran, Iran
Authors: Jahromi Darya Aminzadeh , Mohebbi Simin Z. , Zadeh Shiva Yosef , Bahramian Hoda
Published: April 2024

background: Despite efforts for improvement of oral health in the world during recent years, dental caries remained one of the most common chronic diseases in the childhood. One of the most important factors that can play a significant role in the success of oral health promotion programs is the adherence and collaboration of non dental staff of pediatric health providers such as pediatricians.
Objective: The present study aimed to evaluate pediatricians' knowledge and practice regarding oral health and its related factors.
Methods: In this cross-sectional descriptive-analytical study conducted in 2020, 90 pediatricians that were working in Tehran city participated. A newly designed valid and reliable questionnaire comprised of three sections of demographics (8 questions), knowledge (30 questions) and practice (8 questions) was provided to the participants. The knowledge questions consisted of five domains about primary teeth (8 questions), dental visits (3 questions), dental caries determinants (8 questions), eating habits (7 questions), and fluoride (4 questions). Data analysis was performed using SPSS software version 22. The significance level was considered to be less than 0.05 (p < 0.05).
Results: The participants (n=90) had an average age of 45.96 ± 9.75 years (ranged 30-76 years) and 60 percent of them were women. The mean of their knowledge score was 20.10 ±4.45 (out of a maximum 30) and for the practice, it was 15.51 ± 3.49 (out of a maximum 24). Receiving oral health training courses during education period was significantly associated with the higher knowledge of the physicians (r = 0.20, p = 0.04). Furthermore, interest in learning (r = 0.20, p = 0.04) and presence of dentists among their relatives and friends (r = 0.21, p = 0.03) were significantly related to better oral health practice of the studied pediatricians. There was no difference in pediatricians’ knowledge and practice according to age and gender.
 Conclusion: In general, the knowledge and practice of pediatricians about oral health and prevention of dental caries for their patients was not satisfactory. The associations between higher knowledge and practice with recieving the oral health training courses during education period, interest in learning and other motivations such as presence of a dentist among relatives, casts light on the importance of training such professional health staff to promote oral health in the childhood.
Evaluation of stress and strain on surgical screws and plates in mandibular trunk fractures at different positions of plates and screws: Finite Element Analysis
Authors: Sadeghi Arian , Parhiz Alireza
Published: April 2024

Introduction: To determine the most appropriate method for placement of plates and screws in terms of stress in mandibular body fractures using finite element analysis.
Methods: First a model of the mandible reconstructed with Mimics software. This study employed various methods, including plates positioned parallel to the inferior border of the mandible with screws perpendicular to the bone; plates parallel to the inferior border of the mandible fixed with screws oriented at a 45-degree to the fracture line; plates positioned perpendicular to the fracture line fixed with screws perpendicular to the bone; plates perpendicular to the fracture line and fixed with screws oriented at a 45-degree to the fracture line. Then the software measured the stress within the screws and plates in each condition under the maximum bite force.
Results: It was observed that in cases of favorable horizontal fractures, the stress exerted on the plates and bones is greater when the plates are aligned parallel to the lower border of mandible, compared to when the plates are positioned perpendicular to the fracture line. In the study of unfavorable horizontal fractures, when the plates were fixed perpendicular to the fracture line, higher magnitudes of stress were recorded compared to the stress observed in the plates positioned parallel to the inferior border of the mandible.
Conclusion: In cases of mandibular body fractures with favorable horizontal orientations, the use of fixation techniques involving plates perpendicular to the fracture line is preferred due to the reduced stress exerted on the plates. In the unfavorable horizontal fractures, the stress levels do not exhibit significant variation between different fixations. Finally, it is not advisable to utilize screws positioned at a 45-degree angle to the fracture line, as it can lead to an increase in the displacement of the plates.
Online-Based Performance Report Service: An Effort to Reduce Teachers' Administrative Workload
Authors: Hermawan ‎ , Olayiwola Mohammed Mubashiru
Published: April 2024

During the pandemic, the demand for professionalism has become a new administrative workload for teachers in their academic careers. The biggest source of stress for teachers comes from the lack of administrative support; it amounts to 34% and is the number one cause of stress. For example, many teachers in Indonesia work in remote and geographically challenging areas far from the government offices that oversee them. This study examines the model and strategies for effective administrative services to support teachers in the new normal. A descriptive analysis was employed for the study. Data were collected from participatory observations and semi-structured interviews with 8 key informants at 4 education offices at a regency level. It was supported by an inductive analysis to answer the question related to the extent to which the online-based performance report service could reduce teachers’ workload and help for better recording of performance data. The findings implied that the online-based performance report service could reduce the problem in the direct or offline system of teacher administration services. The program will be successful under 3 main aspects of suitability: (1) between the program and its benefits, (2) between the program and the implementation, and (3) between the program and the implementing organizations. In conclusion, the online-based administration system will be effective if inhibiting factors are eliminated, including the long bureaucratic process and dual loyalty in our education sector.
Keywords: administrative service, education policy, SISDUPAK
Understanding the Technological-Organizational-Environmental Concepts on SMEs' Performance in Emerging Market
Authors: Prakasa Yudha , Fauzan Nizar
Published: April 2024

This research focuses on integrating digital platforms in small and medium-sized enterprises (SMEs), emphasizing the importance of efficient stakeholder communication for their success. Additional scholarly investigation is required to examine the correlation between SME success and social media adoption, with a focus on emerging countries. This study examines how technology-organizational-environmental (TOE) factors affect digital social communication and SME success in developing nations. Through employing the TOE framework, this study attempts to explain the determinants of social media adoption and its subsequent effect on the performance of SMEs. Data will be gathered through the utilization of a well-organized questionnaire disseminated online to a randomly selected group of participants from SMEs in Indonesia. Partial-leastsquares- structural-equation-modeling will be employed to conduct the route analysis, with the involvement of SME owners, executives, and managers. Furthermore, the study will evaluate how social media influences the connection between TOE qualities and SME performance. The findings will demonstrate a clear and favorable correlation between the TOE components, and the interaction between SME performance and social media adoption. This research will enhance the existing body of knowledge in this domain by offering valuable insights for professionals and scholars interested in the use of social media in SMEs.
Keywords: digital social communication, SME, TOE
The Disruptive Innovation and Entrepreneurship Education: The Literature Review and Current Practices
Authors: Indiran Logaiswari , Fu Chen , Wiyata ‎ , Maksudunov Azamat , Aslan Mustafa , Ramakrishna Yanamandra
Published: April 2024

Entrepreneurship education is changing dramatically due to rapid technological advancements and transformative business models. This study investigates the interactions and implications of existing frameworks and practices that link disruptive innovation with entrepreneurship education. The research employs a comprehensive literature review from 2019 to 2023, to synthesize detailed analyses for investigating the interplay of these concepts. Entrepreneurship education fosters the ability to recognize and capitalize on innovative opportunities, whereas disruptive innovation emphasizes value creation through norm-breaking when aligned with entrepreneurial principles. Effective entrepreneurship education can drive new businesses and revitalize existing ones by enabling individuals to capitalize on disruptive breakthroughs. However, incorporating disruptive innovation into courses is challenging. Traditional education may fail to capture the dynamic nature of disruptive innovation, and risk-averse academic environments may stifle experimentation. Innovative teaching methods that balance basic business concepts with disruptive thinking are essential. Finally, a new generation of entrepreneurs can be developed by combining disruptive innovation and entrepreneurship education. Individuals can capitalize on opportunities for economic growth by infusing programmers with disruptive principles. The study identifies five key components of convergence: (i) technology-enabled virtual learning environments (VLEs), (ii) online distance learning (ODL), (iii) digitalization in entrepreneurship education, (iv) competency-based education (CBE) that fosters Business Model Innovation, and (v) experience-based learning in entrepreneurial education. This paper examines the role of disruptive innovation in entrepreneurial education, proposing research directions and highlighting unresolved areas for investigation.
Keywords: business model, disruptive innovation, entrepreneurship education, technology, online distance learning
Internal and External Determinants of Capital Structure and Firm Value: Empirical Evidence from Property and Real Estate Firms in Indonesia
Authors: Salma Nabila Rizkya , Saifi Muhammad , Imamah Nur
Published: April 2024

Houses, land, and property are vital human requirements, with increasing demands year after year. This is mostly due to Indonesia’s favorable population growth and economic development, which leads the demand for land and property to be even higher. However, this industry also experienced difficulties during the COVID-19 pandemic, which affected macroeconomic conditions. Therefore, this study aims to reinvestigate the role of internal and external factors on the capital structure and firm value of property and real estate firms listed on the IDX for the 2017-2021 period. In this study, the partial least squares structural equation modeling was used for the data analysis, whereas purposive sampling was used for company selection. The results showed that internal factors had a significant effect on capital structure and firm value, whereas external factors did not significantly impact capital structure and firm value. Lastly, capital structure is also proven to have no significant effect on firm value. These findings validate the signaling theory, where internal factors managed by the firm might produce a positive signal in the form of the firm’s future prospects so that it can become essential information for stakeholders. This study contributes to helping policymakers with various considerations and sets realistic expectations about the role of internal and external factors on the capital structure and firm values.
Keywords: financial performance, macroeconomic, capital structure, firm value, signaling theory
The Mediating Role of Dividend Policy on Financial Performance and Firm Value: A Literature Review
Authors: Haryono Caroline Bella Charist , Worokinasih Saparila , Darmawan Ari
Published: April 2024

Firms or companies are obligated to possess favorable worth in the perception of investors if they desire to establish the trust of various parties to cultivate the confidence to venture and desire to invest in the firm. The notion is held that company worth is capable of illustrating both the present and future financial performance. In addition to financial performance, dividend policies are believed to exert a noteworthy impact on company value. This literature study aims to ascertain whether there exist theoretical explanations that elucidate the link between financial performance and dividend policies, such as the link between financial performance and company value, the link between dividend policies and company value, and the impact of financial performance on company worth with dividend policies serving as a mediating variable. A literature review was conducted by finding and choosing numerous sources to evaluate, including publications accessible in the form of empirical studies papers and literature review papers, books, and conferences. According to the findings of multiple prior study sources utilized in this literature review, the majority of the empirical study’s findings that the authors reviewed suggest that profitability, leverage, and liquidity have an impact on dividend policies. Profitability, leverage, liquidity, and a firm’s size are all factors that impact company value. Dividend policies have an impact on company worth as well. It is also discovered that dividend policies can help to mediate the impact of profitability and liquidity on company value, but they cannot mediate the effect of leverage.
Keywords: financial performance, firm value, dividend policy
Sustained or Not: Does Intellectual Capital Strengthen CEOs and Independent Commissioners on the Sustainability of Their Companies?
Authors: Kasma Juan , Aryanty Novy
Published: April 2024

This research aims to investigate the relationship between CEO characteristics in the form of educational background and independent commissioners on sustainability reports with intellectual capital as a moderating variable. The population selected in this study were non-financial companies included in the LQ45 index for the 2018-2022 period, and 12 samples were selected based on the purposive sampling method. For the hypothetical analysis in this research, panel data regression analysis and moderate regression analysis (MRA) with Eviews 12 were used. This research shows that the characteristics of the CEO and independent commissioners have a simultaneous and partial effect on sustainability reports. However, CEO characteristics that are moderated by intellectual capital have a negative influence on the sustainability report. In contrast, independent commissioners positively influence the sustainability report after being moderated by intellectual capital. This research contributes to the application of stakeholder theory, resource-based theory, and agency theory. The novelty of this study is the empirical finding that CEO characteristics and independent commissioners can encourage the sustainability report. However, the moderated effects of intellectual capital differ for both CEO characteristics and independent commissioners on sustainability reports. This research also has several implications for shareholders and stakeholders; one of them is for investors that companies with CEOs with economic and business educational backgrounds and a high proportion of independent commissioners have a sustainable business strategy that can serve as an indicator for long-term investment.
Keywords: characteristic CEO, independent commissioner, intellectual capital, sustainability report
Self-Service Technology Use by Older Adults: Moderating Effects of Need for Interaction
Authors: Kumalasari R. Amalina Dewi , Rahardjo Kusdi , Kusumawati Andriani , Sunarti ‎
Published: April 2024

Changing face-to-face services to technology-based self-service can pose several challenges. This study aims to analyze whether the characteristics of elderly consumers who like to interact directly can moderate intentions toward behavior using self-service technology. Data were collected using questionnaires distributed to 204 elderly respondents in two provinces in Indonesia. The results showed that perceived usefulness of self-service technology is more important to increase behavioral intention to use STT than perceived ease of use. In addition, the influence of behavioral intention on self-service use behavior will be more assertive in individuals who enjoy face-to-face interaction. This study emphasizes the moderating role of the need for interaction in the relationship between behavioral intention and the use of SST among older individuals in developing countries. Self-service technology can be an alternative for older adults in developing countries to get services without relying on human services. However, the usefulness of service technology must be conveyed to consumers as service users. This research was conducted during the transition period due to COVID-19. However, future research, conducted in more normal conditions, might yield different results.
Keywords: self-service technology, older adult, need for interaction, TAM, developing country
The Influence of a New Model of IT Leadership on Organizational Change Management and IT-Business Value Delivery in the First Phase of Digital Transformation Amid COVID-19
Authors: Sabaruddin Sabaruddin , Astuti Endang Siti , Arifin Zainul , Iqbal Mohammad
Published: April 2024

This study examines and analyzes the influence of a new model of IT leadership on organizational change management and IT-business value in large manufacturing companies. This study used a quantitative research method; data were collected using a questionnaire using SmartPLS 4. This study involved 47 large manufacturing companies as unit analysis with multistage sampling in sample selection, first by purposive sampling and second by the Slovin formula. The results of this study stated that IT leadership affects organizational change management significantly but has no effect on IT-business value. Organizational change management affects IT-business value significantly. The lack of experience and knowledge in IT leadership has an impact on failure in delivering IT-business value. The results of this study provide valuable insight for IT executives in developing their IT leadership, business executives for their engagement in IT-business value delivery, and manufacturing companies to cope with their struggles in managing change in the ERP implementation, especially in the first phase of their digital transformation to achieve IT-business value successfully.
Keywords: IT leadership, organizational change management, IT-business value
The Relationship of Destination Attributes, Memorable Tourism Experiences, Satisfaction, and Revisit Intention
Authors: Rahmawati Zulfa Richa , Kusumawati Andriani , Sunarti ‎
Published: April 2024

This paper is a systematic review of 20 previous articles that focuses on the relationship between destination attributes, memorable tourism experience, satisfaction, and revisit intention. This literature review includes journal articles that are relevant to the investigated keywords and research areas, published between 2013 and 2023. The main objective of this study is to present a comprehensive literature review focusing on destination attributes, memorable tourism experiences, satisfaction, and revisit intention. Through this review, a deeper understanding of the inter-relationships among these variables in the context of tourism can be achieved. The findings of this research have significant implications for the tourism industry and policymakers. By identifying key factors that influence tourist preferences, service providers can gain valuable insights into effectively managing tourism destinations, enhancing competitiveness, and boosting revenue. Furthermore, this literature review serves as a valuable reference for future research endeavors, offering valuable insights into exploring the intricate connections between destination attributes, memorable tourism experiences, satisfaction, and revisit intention. Future research is expected to further explore the role and contribution of stakeholders in creating environments and services that support a memorable tourism experience and increase revisit intention. In addition, future research can also investigate the relationship of these variables to various types of tourism.
Keywords: destination attributes, memorable tourism experience, satisfaction, revisit intention
A Literature Review: Unraveling the Dimensions of Food Quality and Its Influence on Consumer Satisfaction
Authors: Sari Nafizha Trie Permata , Yulianto Edy , Sunarti ‎
Published: April 2024

This research examines food quality dimensions and their impact on customer satisfaction, a topic often seen through a Western lens. By delving into menu variety, taste, presentation, temperature, and freshness, we provide a comprehensive review of food quality aspects. Notably, this study emphasizes on the Asian perspectives, by broadening the understanding beyond Western viewpoints. The methodology comprises a review of literature, spanning a range of scholarly articles and research journals, delving into the discourse of food quality and customer satisfaction. Our findings highlight the significance of diverse menus, sensory taste attributes, and aesthetic presentation in shaping consumer expectations. Furthermore, the importance of food temperature and freshness in determining satisfaction is emphasized. This research crucially blends varied cultural insights with universal food standards, promoting a nuanced approach in the global food industry to optimize customer contentment.
Keywords: food quality, consumer satisfaction, dimensions of food quality
Rupturas, (re)significações e transição alimentar contemporânea em uma comunidade amazônica impactada pela mineração industrial
Authors: Gouveia Silvana Rodrigues , Silva Hilton Pereira
Published: April 2024

As populações rurais amazônicas têm sido sistematicamente afetadas pela implantação de grandes projetos desenvolvimentistas. Este estudo de caso objetivou identificar os determinantes da alimentação de uma comunidade rural em Barcarena, Pará, que passou por deslocamentos e exposição a contaminações ambientais após a criação do Polo Industrial na região. Utilizou-se a técnica de História de Vida com recorte temático da História Alimentar, para buscar compreender as mudanças ao longo do tempo. Foram entrevistados oito informantes-chave que experienciaram as transições da comunidade. Os dados foram tratados através da Análise Descritiva e Análise Temática de Conteúdo. Os resultados apontam que, nos dois primeiros locais de moradia, a alimentação assumiu um caráter funcionalista, como um fato imprescindível na organização social marcada por relações de solidariedades. A economia de subsistência sofreu rupturas em razão dos processos de transformações econômicas e socioambientais impostas ao grupo, determinando permanências e mudanças, causando uma forte transição alimentar, com efeitos ainda desconhecidos. Dialeticamente, a tradição deixa-se permear pelo novo, (re)significando o ato de se alimentar, mas, ainda, mostra a história, o lugar e a identidade deste grupo.
Entre o discurso e as evidências na dendeicultura: inclusão social e agricultores familiares na Amazônia Oriental
Authors: Mota Dalva Maria da , Gomes Dérick Lima , Schmitz Heribert , Silva Marcos Aurélio Santos da
Published: April 2024

Estudos registram usos da noção de inclusão social como discurso normativo de projeção de uma situação desejada, predominantemente em termos de renda, para grupos considerados excluídos e que necessitam superar situações de pobreza, a despeito das suas opções e motivações. Considerando a constatação, o objetivo do artigo é analisar uma política pública que objetivou a inclusão social por meio da produção de dendê por contrato entre um grupo de agricultores familiares e agroindústrias no Nordeste do Pará a partir dos anos 2000. Mais especificamente, contrastamos a ideia delineada na política com a situação percebida pelos agricultores familiares. A iniciativa derivou do Programa Nacional de Produção e Uso do Biodiesel (PNPB) e do Programa de Produção Sustentável de Palma de óleo (PPSOP). O estudo foi realizado nos municípios de Irituia, Garrafão do Norte e Moju com observações e levantamento de dados secundários e primários. Ocorreram entrevistas com agricultores, lideranças sindicais, funcionários dos sindicatos e das empresas e com pesquisadores entre 2016 e 2019. As conclusões mostram que há coincidência entre o propósito da política e dos entrevistados: emprego e renda. Há contrastes entre expectativas e melhorias especialmente nas infraestruturas e serviços e baixa organização política para negociação por parte dos agricultores.
"Trabalho fantasma”: estado da questão em teses e dissertações sobre os trabalhadores indígenas no brasil
Authors: Garcia Mantilla Elizabeth , Teixeira Simonne , De Moura Possas Hiran
Published: April 2024

A partir de uma leitura desde a antropologia do trabalho latino-americana (Cortés & Raya 2020) e uma crítica à lógica do trabalho capitalista (Illich 2008), faz-se um levantamento bibliográfico da produção científica em teses e dissertações disponíveis no Catálogo da Capes com o fim de analisar o estado atual da discussão sobre “Trabalho indígena” feita desde as universidades. Em perspectiva comparada, apontam-se as contribuições teóricas desses estudos, assim como o seu aporte ao panorama nacional e identificam-se categorias mobilizadas para a compreensão de: 1) a luta dos povos indígenas frente às dinâmicas de inserção capitalistas/coloniais e presença do trabalho escravo, 2) as disputas pela identidade entre ser indígena e trabalhador e 3) as diferenças e conflitos entre um norte-nordeste amazônico e um Brasil, predominantemente, do centro-sudeste. Critérios de seleção foram aplicados segundo a metodologia dos estudos sobre “estado da questão” (Nóbrega-Therrien & Therrien 2004) e de “análise de conteúdo” (Bardin 1977; Carlomagno & Rocha, 2016) para determinar um universo de 53 pesquisas até final de maio de 2022, classificadas segundo o título, resumo, conclusões e objetivo central. Identificam-se cinco categorias de análises: 1) História colonial, 2) Economia colonial, 3) Processo de Industrialização, 4) Mercado de Trabalho e Identidade e 5) Direitos trabalhistas e Políticas indigenistas.
Polityka rachunkowości w teorii i praktyce rachunkowości
Authors: Remlein Marzena
Published: April 2024

Accounting policy in the theory and practice of accounting. The aim of the chapter is to present the essence, purpose and importance of accounting policy but above all to show the relationship of accounting policy with accounting theory and practice. The issues presented show the important role of accounting policy in the accounting system and its relationship with accounting theory and practice. It is also pointed out the legitimacy of unifying the documentation presenting the accounting policy adopted by a company in the form of an accounting policy report. The considerations carried out may become a premise for further research aimed at showing the mutual influence of the various elements of accounting, i.e. accounting policy, theory and practice. Due to the lack of exhaustive considerations of the issues addressed in the chapter, it contributes to reducing the cognitive gap existing in the Polish scientific literature.
Aktualizacja wartości aktywów w warunkach kryzysu gospodarczego
Authors: Remlein Marzena , Romanchuk Kateryna
Published: April 2024

Revaluation of assets in an economic crisis. The subject of consideration in this chapter is the material accounting policy tools that can be and are used in an economic crisis. In particular, consideration is given to the revaluation of assets, including impairment losses. The aim of the chapter is to present the possibility of creating the image of a company by means of asset impairment losses, which are material tools of accounting policy. The issues presented show the significance importance of accounting policy tools in the process of creating the value of assets and the financial result. On the basis of a case study, the possibilities of influencing the value of receivables and the profit by choosing the method of determining the value of write-downs in accordance with the intention of the decision-maker are indicated. The considerations carried out may become a premise for further research aimed at showing the mutual impact of the choice of accounting policy tools on the asset and financial position of a company and, consequently, on its image and perception by stakeholders.
Podatkowe oddziaływanie na politykę rachunkowości
Authors: Jastrzębowski Artur , Obrzeżgiewicz Dawid , Szyszka Jarosław
Published: April 2024

Tax impact on accounting policy. The authors discuss the practical impact of solutions used in tax law on the accounting policy of entities which keep accounting books. The purpose of this chapter is to verify whether entities adopt and include in their accounting policies solutions resulting from specific provisions of tax law. Discussing the basic differences between accounting and taxation systems, the authors point to the basic theoretical distinctions in the process of identification, valuation and recognition of economic operations. To achieve the research goal they detail the differences in the valuation principles of both legal systems, which are disclosed in the entities’ accounting policies. Using five case studies, they analyse the accounting policies of entities from various industries, presenting the use of tax valuation methods in the accounting policies.
Tris(pentafluorophenyl)corrolatoindium(III) – A Long-awaited Metallocorrole: Synthesis and Characterization
Authors: Tuna Ali , Peljo Pekka , Paolesse Roberto , Knör Günther
Published: April 2024

The first attempts at the synthesis of an indium corrole compound were synthesized in the late 80s, but it has not been possible to obtain and characterize such complex completely, and the indium part of metallocorrole’s periodic table remained unfilled. In this work, an efficient insertion of indium into the 5,10,15-tris(pentafluorophenyl)corrole was achieved. The obtained 5,10,15-tris(pentafluorophenyl)corrolato indium(III) derivatives has been successfully characterized by relevant analytical techniques and some photophysical and electrochemical features were studied and investigated for the first time. As a novel research, 19F-19F COSY NMR technique was employed for the first time in corrole chemistry and the obtained results were further compared to the geometry-optimized molecular structure via density functional theory (DFT) calculations.