bluuebunny/crossref_metadata_2025 huggingface dataset:
Atuação das(os) psicólogas(os) em resposta à COVID-19 na rede de atenção psicossocial
Authors: Rodrigues Fernanda Fernandes , Alves Roberta Borghetti
Published: January 2024

Em 2020, a Organização Mundial da Saúde declarou estado de emergência em âmbito internacional devido à COVID-19. Houve um impacto na saúde mental da população, dadas as instabilidades sociais, políticas e econômicas e também houve o aumento de sintomas de ansiedade e depressão na população. Uma das alternativas para atender às demandas de saúde mental no Brasil volta-se à Rede de Atenção Psicossocial - RAPS. Este artigo qualitativo buscou analisar a atuação de psicólogos frente à COVID-19 na RAPS de um município catarinense, considerando a perspectiva da Psicologia na Gestão Integral de Riscos e de Desastres. Foram realizadas entrevistas semiestruturadas e aplicou-se também a técnica “fotografando ambientes” com 15 psicólogos da RAPS. Esses dados foram analisados através da Grounded Theory, com o auxílio do software Atlas.ti 9. Como resultados, evidenciou-se a primazia das práticas na fase de resposta à pandemia. Identificou-se que os serviços de Psicologia passaram a ser mais valorizados na pandemia e a demanda para atendimentos aumentou. As práticas dos psicólogos se focaram no acolhimento e escuta e houve a utilização de novas ferramentas de trabalho, como o celular, para o atendimento de forma remota. Como principais demandas, os psicólogos acolheram usuários com queixas voltadas à ansiedade, ao luto e à reorganização da rotina diante do isolamento social. Os psicólogos também passaram a atuar em outros dispositivos da RAPS, como as UPAs. Sugere-se o desenvolvimento de formações para os profissionais da Psicologia diante de emergências em saúde pública.
The essential role of international trade on economic growth
Authors: Kircicek Tugba , Ozparlak Gercek
Published: January 2024

Purpose- One of the most fundamental elements of the world economy is international trade. International trade is important in terms of supporting the development and economic growth of countries. In this context, the most important goal of countries is to increase their exports and reduce their imports. However, the impact of foreign trade on economic growth may vary in the short and long run. In addition, determining the quantitative effects of these variables on each other may be important for the development of national economies.
Methodology- In line with these objectives, in this study, growth, export and import figures of G-20 countries for the last 25 years are taken. Co-integration tests are used to examine the long-run relationship between the variables. In addition, Wald Tests were used to investigate the short-run relationship. The mutual causality relations of the variables were analyzed with causality tests.
Findings- According to the findings of the study, the effect of exports and imports on economic growth has been proven. With these results, it is clearly stated by co-integration tests that the export and import development of countries can support their economic growth in the long run. Moreover, in the short run, there is a bi-directional causality relationship between exports and economic growth and between imports and economic growth.
Conclusion- The relationship between economic growth and foreign trade is multifaceted and affected by many factors. However, the importance of foreign trade for the national economy is seen in the short and long run.

Keywords: Economic growth, foreign trade, exports, imports, GDP, co-integration.
JEL Codes: B17, F40, F63
Predicting financial distress using supervised machine learning algorithms: an application on Borsa Istanbul
Authors: Selimefendigil Seyfullah
Published: January 2024

Purpose- The main purpose of this study is to identify the most significant variables to detect financial distress earlier and to find the best machine learning algorithm model.
Methodology-This study has used Support Vector Machine, Logistic Regression, Random Forest and K-nearest neighbors method techniques to predict the financial distress prediction for the companies of Turkey between 2012 and 2021.
Findings- As a result of the study, it has been determined that Random Forest provides the best results in terms of precision, accuracy, and recall. Further, this study has found the most important five independent variables to determine the financial distress status of the firms. In this way, it has been found that Current Assets/ Current Liabilities, Working Capital / Total Assets, Gross profit / Revenue, Retained Earnings / Total Assets and Sales growth rate are the most useful variables to determine financial distress status of Turkish firms earlier.
Conclusion- This study has concluded that cash ratios and profitability ratios and sales growth are the most important independent variables to determine financial distress one-year ahead. Furthermore, it has been found that random forest is the best machine learning method among other supervised machine learning methods used in this study.

Keywords: Financial distress, support vector machine, logistic regression, random forest, k-nearest neighbors
JEL Codes: G32, G33, C52
Determinants of internal financing: small and medium enterprises in Pakistan
Authors: Mehar Muhammad Ayub
Published: January 2024

Purpose- Internal financing is an indicator of self-reliance, growth, and survival of a firm without help from external sources. It assesses the growth and survival of a firm without raising capital in equity or debt markets. This study identifies the determinants of internal financing.
Methodology- The study is based on six years of data from 398 companies in Pakistan, while panel least square (PLS) techniques have been applied to estimate the parameters. The conclusions have been derived through 12 mathematical equations
Findings- This study provides a device to assess the appropriate level of internal equities. From an investment policy point of view, lower return on investment discourages investment in small and medium enterprises.
Conclusion- The lower return on investment discourages investors from investing in small and medium enterprises. To compensate this effect, the study suggests the intervention by monetary and fiscal policy for the survival of small and medium enterprises (SMEs).

Keywords: Dividend, intangible assets, leverage financing, Pakistan, SMEs.
JEL Codes: G32, G35, M41
Does ownership structure matter for economic profit Case of Turkiye
Authors: Bengu Haluk , Demirgunes Kartal
Published: January 2024

Purpose- This study aims to analyze the effects of three different (institutional, insider and foreign) ownership structures on firm performance proxied by economic profit. Besides, any possible effects of leverage and firm size on firm performance are also tested.
Methodology- This study conducts a multiple regression analysis to the yearly data of firms traded in the Borsa Istanbul 30 (BIST-30) Index for the period of 2010-2022.
Findings- Empirical findings refer the existence of statistically significant and positive relationships among institutional ownership and insider (managerial) ownership on firm performance. However, not any evidence of statistically significant relationship between foreign ownership and firm performance has been found.
Other findings concerning the control variables included in the research model are that while leverage has negative effect on firm performance, firm size affects firm performance positively.
Conclusion- This study contributes to the literature on the relationship between ownership structure and firm performance by using data including BIST-30 listed firms in Türkiye as an emerging market. Besides, the research model includes “economic profit” variable that is so rarely referred in existing literature on firm performance evaluation.

Keywords: Institutional ownership, insider ownership, foreign ownership, firm performance, economic profit.
JEL Codes: G32, G38, L19.
The influence of perceived organisation support on employees engagement in Tanzania: a case of SMEs
Authors: Msangi Judith J.
Published: January 2024

Purpose- For the organization to strive in today's competitive environment, managers should provide a working environment that is conducive and supportive to its members/employees. Human beings like to be recognized, valued, and taken care of while they are performing their duties. The study examines the influence of perceived organisation support on employees' engagement in small and medium enterprises in Tanzania.
Methodology- The study is guided by the Social Exchange Theory which explains that the amount of care and support given to the employees is the same amount of commitment they will give back to the organisation and hence engagement. The study is positivist where cross-sectional design was used to study the relationship between perceived organisation support and employees' engagement in SMEs, and it was done in three regions which are Dar es Salaam, Morogoro and Manyara. The study used stratified sampling and structural equation modelling was used to analyze data.
Findings- The findings showed that organisation support has a significant influence on employees' engagement (both job and organisation engagement).
Conclusion- The study recommends that SMEs should support employees by matching their interests with those of the SMEs. When these interests match, is where the employees feel valued and respected and perceive that the organisation cares about their well-being.

Keywords: Perceived organisation support, employees' engagement, SME, engagement, Social Exchange Theory
JEL Codes: D11, E21, M31
The perception of the Y generation working in a public institution on business life: a case of a public institution in Aydin
Authors: Kesen Mustafa , Yalcin Nilay
Published: January 2024

Purpose- This study was carried out to determine the expectations of the Y generation employees working in public institutions from working life.
Methodology- In this context, the sample of the study consists of 18 people who are included in the Y generation classification, working in a public institution in Aydın Province. Research data were collected by fully structured interview technique. In the research, an interview form consisting of 17 open-ended and closed-ended questions was used to determine the expectations and future perspectives of the employees working in the public sector.
Findings- As a result of the research, it has been found that the problems faced by the Y generation in the public sector are “injustice, incompetence, lack of infrastructure, inadequacy of physical conditions and lack of educational activities”. It has been concluded that the Y generation working in a public institution expects flexible working conditions in their working life. It has been determined that most of the millennial employees participating in the research prefer the public sector because it is a respected and always valid sector. It has been observed that millennial employees have a high intention to quit their job in the face of a good job offer, but believe that they will retire from the public institution they are in.
Conclusion- In the light of the information obtained as a result of the research, it is recommended that senior managers working in public institutions should analyze the characteristics of generations in working life and meet their expectations accordingly in order to ensure efficiency, effectiveness and loyalty within the institution. Apart from being an institution where citizens are served, public institutions should also be an institution where employees can improve themselves. Training and development activities by experts should be increased, especially for Generation Y employees.

Keywords: Aydın province, working life, future expectation, public sector, Y generation.
JEL Codes: J24, M10, M12
Exploring the adoption of risk governance structures within the Turkish banking field: an institutional theory lens, 2006-2009
Authors: Ozcelik Alaz , Ercek Mehmet
Published: January 2024

Purpose- The purpose of this study is to investigate the adoption patterns of transnationally imposed risk governance structures within the Turkish banking field employing an institutional theory perspective. Building on institutional complexity, which stems from the conflict between transnational and national institutional influences, our study examines two different periods where transnational and national institutional arrangements were in relative fit or misfit.
Methodology- The methodology of this study includes the analysis of the publicly available panel data of banks. The annual reports of all 15 banks are used to gather the banks’ risk governance, risk management and performance indicators. All the reports are reached from Public Disclosure Platform (www.kap.gov.tr) or the corporate web sites of the banks.
Findings- A risk governance index is constructed to measure the varying levels of adoption among the banks, covering the period from 2006 to 2019. According to the findings, the risk governance index may include the dimension of risk committee, the dimension of chief risk officer, the risk appetite framework of the institution, and corporate governance. However, the risk performance of the banks may vary on different indicators.
Conclusion- It is uncovered that banks displayed a relatively homogenous adoption pattern during the 2006-2012 period when transnational and national institutional arrangements were in harmony. However, the adoption patterns diverged among banks when national institutional arrangements began to differ from transnational standards starting from 2013. It is also found that the adoption of transnational templates about risk governance did not result in significant performance increases in risk or corporate performance metrics, indicating a ritual adoption behavior by the majority of the banks, which fail or intendedly decline to entrench corresponding practices associated with these templates.

Keywords: Risk governance, adoption, institutional field, transnational institutions, banking
JEL Codes: D21, G21, G32, L20, M10
Virtual reality training and pain neuroscience plus motor control on pain, disability, health, and quality of life of women with non-specific chronic back pain
Authors: Ensiye Reza , Rafael Oliveira , Behrooz Sarvari Far , Faeze Molaee , Hadi Mohammadi Nia Samakosh
Published: January 2024

Background: Non-specific chronic low back pain is defined as a complex disorder involving structural, biomechanical, cognitive, psychological, social, and lifestyle factors. This randomized clinical trial study compared the effects of 8-week Virtual Reality Training (VRT) and pain neuroscience plus motor control training (PNE/MCT) on pain, disability, health, and quality of life of women with non-specific chronic back pain. Methodology: This research is a single-center parallel RCT. Thirty-six participants participated in this study. They were divided into two groups: VRT (G1) and PNE/MCT (G2), both with 18 women. The training was performed for eight weeks for 45 minutes – 60 minutes. The VRT was applied by Oculus Quest 2. Visual Analogue Scale (VAS), disability (Oswestry Disability Index), general health (GHQ-28), and quality of life (QOL- WHO) were assessed before and after eight training weeks using a within-between group analysis (ANOVA 2×2). Results: Before training, no difference was observed between the groups (p > 0.05). After the intervention, both groups improved VAS, disability, GHQ, and QOL (all p < 0.001). In the comparison between the groups, the G1 had a better performance according to the p-value and effect size in anxiety (p = 0.001, ES= 0.71), depression symptoms (p = 0.03, ES: 0.25), physical health (p = 0.03, ES: -0.24), mental health (p = 0.001, ES: 0.66), and total QOL (p = 0.048, ES: 0.21) than G2. Conclusion: Despite the effectiveness of both interventions, VRT improved the general health and quality of life in women with NSCLBP more than PNE/MCT.
Development of mental disorders in patients with polycystic ovary syndrome
Authors: Jeremias Aguiar Azevedo , Pandora Eloa Oliveira Fonseca , Sara Maria Gomes Bié , Sávio Benvindo Ferreira
Published: January 2024

Polycystic ovary syndrome is one of the most common hormonal disorders in women of reproductive age, causing alterations in the reproductive, metabolic, and psychological systems. Although its pathophysiology is not fully understood, it is possible to determine the symptoms through genetic, endocrine, and lifestyle factors. The aim of this study was therefore to analyze the association between depression and anxiety in women with PCOS. To this end, a qualitative, descriptive methodological approach was adopted through a literature review in the PubMed, Embase, and VHL databases. The inclusion criteria were: clinical trial articles, randomized or non-randomized, cohort studies, case-control studies, and open access, published in Portuguese, English, and Spanish, between 2018 and 2023 with topics associated with polycystic ovary syndrome, depression, and anxiety. The exclusion criteria were bibliographic and editorial reviews, as well as texts that were not available in full or free of charge. In this context, based on the bibliographic findings, polycystic ovary syndrome is a common disease among women of reproductive age characterized by hyperandrogenism, chronic anovulation, and the presence of polycystic ovaries on ultrasound. Metabolic alterations cause a variety of PCOS symptoms, including chronic anovulation or amenorrhea, infertility, hirsutism, and obesity. In this way, PCOS is related to body dissatisfaction, depression, anxiety, decreased sexual satisfaction, eating disorders, and lower health-related quality of life. In addition, the risk of depression and anxiety increases with prolonged exposure to hyperandrogenism. In addition, people with PCOS are four to seven times more likely to have moderate to severe depressive and anxiety symptoms. Therefore, women with PCOS experience significant social pressure, which maximizes the prevalence of mental disorders associated with the syndrome, such as anxiety and depression.
Una historia de amor estético: Adelardo Covarsí y la elaboración y realización de la memoria y presupuestos del decorado que se proyecta en el salón de sesiones y en el despacho presidencial del palacio municipal de Alburquerque (Badajoz)
Authors: Bargón García Marina , Meléndez Galán Enrique
Published: January 2024

Although Adelardo Covarsí’s painting have been profusely studied and much appreciated, the ornamental Project we are focusing on for Alburquerque (Badajoz) has not yet worked. On this way, we try to analyze a few masterpieces and publish a new interior decorative Project. To do this, we went to the Municipal Archive of the town of Alburquerque, where this documentation is kept and where some of these paintings are located. After that, we investigated different libraries-newspapers archives and scientific papers to understand the ornamental project as a set.

This research proposes the valuing of this decoration and its understanding as a dialogue between different pictures topics and the decoration project of Adelardo Covarsí.
El marcaje de la plata en Castilla y Aragón. Primera parte: Castilla.
Authors: Barrón García Aurelio A.
Published: January 2024

We study the marking of silver in Castile and compare it with that adopted by the civil authorities of Paris and Bruges, the latter city with which Burgos was related both commercially and artistically. We specify the municipal charges that watched over the production with precious metals and we point out the different functions they had, weighters, contrasts and markers. We study the triple system of marking silver that was adopted in Burgos and Valladolid, which were reference cities for the rest of the Castilian territory. However, the cities of the Crown of Aragon, which worked silver of eleven dineros, adopted a system of surveillance marking by the city authorities, but with hardly any participation of the silversmiths.
Freely moving imaging v1
Authors: Vu Mai-Anh , not provided mwhowe
Published: January 2024

We have developed a new micro-fiber array approach capable of chronically measuring and optogenetically manipulating local dynamics across over 100 targeted locations simultaneously in head-fixed and freely moving mice, enabling investigation of cell-type and neurotransmitter-specific signals over arbitrary 3-D volumes . This protocol includes the steps for imaging in freely-moving mice. Please contact us (mwhowe@bu.edu) if you are interested in using this technique.
One-dimensional SDS-PAGE (9-18% TGX gel) v1
Authors: Verhelst Sigrid
Published: January 2024

Protocol for one-dimensional sodium dodecyl sulfate polyacrylamide gel electrophoresis (SDS-PAGE) on a 9-18% TGX gel for visualization and quantification of histone proteins.
Quantification of area and optical density of intracellular neuromelanin with Image J v1
Authors: Guillard-Sirieix Camille
Published: January 2024

Quantification of area and optical density of intracellular neuromelanin with Image J
Vu, M-A. T. et al (2024) Targeted micro-fiber arrays for measuring and manipulating localized multi-scale neural dynamics over large, deep brain volumes during behavior v1
Authors: Vu Mai-Anh
Published: January 2024

This collection contains eight protocols detailing methods used in Vu, M-A. T. et al (2024) Targeted micro-fiber arrays for measuring and manipulating localized multi-scale neural dynamics over large, deep brain volumes during behavior.
QuPath Immunofluorescence Cell Detection and Co-localization Protocol v1
Authors: Lumanto Patricia
Published: January 2024

QuPath is an open-source imaging software that provides a user-friendly platform for digital pathology and whole slide image analysis. This protocol aims to provide a step-by step introduction to optimizing and running total cell detection and positive cell detection on QuPath for Immunofluorescence (IF) images. The protocol offers the possibility of assessing stain localization and co-localization within the liver immune environment and can be further applied to other tissues. Positive cell detection allows for the quantification of marker-specific positive cells across the tissue sample, and stain co-localization allows for the characterization of cells that are positive for two markers of interest, representing specific cell-cell interaction within the tissue sample, both providing a better understanding of the liver microenvironment. This protocol was used to quantify and characterize the localization of different liver immune cell subpopulations (presence of liver sinusoidal endothelial cells, Kupffer cells, cholangiocytes, and bipotent hepatocytes) as seen in Andrews & Nakib et al. (J Hepatol 2024 doi:10.1016/j.jhep.2023.12.023).
La utilización del vídeo como recurso de aprendizaje activo en un entorno de aula invertida
Authors: Barbero Javier , González Emilio J. , Lucena Javier , Picatoste Xose , Rodríguez Crespo Ernesto
Published: January 2024

En el presente estudio, se presenta una alternativa a las prácticas docentes tradicionales mediante la utilización del vídeo como recurso docente en un entorno de aula invertida por parte del estudiantado. A partir de un análisis efectuado en tres asignaturas pertenecientes al ámbito de economía aplicada en la Universidad Autónoma de Madrid y la Universidad de A Coruña durante el curso 2022/2023, se introduce un proyecto novedoso de evaluación continua, donde el estudiantado debe elaborar vídeos a partir de materiales facilitados por el docente. Los resultados muestran que la utilización del vídeo aumenta la motivación del estudiantado, aumentando el interés en las asignaturas y en sus expectativas de obtener una buena calificación. No se detecta, sin embargo, la existencia de un patrón de género en los resultados, ya que no existen diferencias entre hombres y mujeres. Estos resultados sugieren una importante reflexión en cuanto al futuro de la docencia de asignaturas de economía en un entorno globalizado.
Adaptive Security Activities Selection Model Using Multi-Criteria Decision-Making Methods
Authors: Mazni Mohamed Jakeri  , Mohd Fadzil Hassan  , Aliza Sarlan  , Amirudin Abdul Wahab
Published: January 2024

Adaptive security activities are a list of recommended security activities to be integrated smoothly with the software development life cycle (SDLC) to produce a secure application software. Adaptive security activities are needed due to the emergence of factors and constraints which have been determined as one of the reasons for the underutilisation of security activities implementation, especially in the earlier phase of software development process. Security activities selection models were proposed to select and recommend security activities but the models were focused on certain factors or as a solution for specific constraints, and thus the recommended security activities were not adaptive. Consequently, an adaptive security activities selection (ASAS) model was proposed by combining the factors and constraints faced by the development team in selecting security activities. The model consisted of two integrated multi-criteria decisionmaking (MCDM) methods, namely Analytic Network Process (ANP) and Reference Ideal Method (RIM). ANP was used to prioritise and weight the criteria while RIM was used to measure and evaluate the security activities with the value of constraints in regard to each criterion. To validate the model a case study was performed on four inhouse web application development teams in the Malaysian public sector. The proposed model was able to recommend security activities in the requirement and design phase based on different constraints faced by each of the development teams. The model was adaptive due to its flexibility and ability to change and suit different evolved conditions when recommending the security activities.
Evaluation Analysis Of Policy For Fulfilling The Rights Of Persons With Disabilities In Makassar City
Authors: Astuti  , Suparman  , Suhardiman Syamsu
Published: January 2024

Fulfillment of the rights of persons with disabilities is contained in Makassar City Regional Regulation Number 6 of 2013. It contains the fulfillment of the rights to equal opportunities in employment, business and information. In this research, we want to see how the policy for fulfilling the rights to equal opportunities for people with disabilities is evaluated in Makassar City. There are several problems in Makassar City related to fulfilling the rights of people with disabilities, one of which is that access to employment for people with disabilities is still very limited, and also people with disabilities are considered not to be potential workers due to the lack of information received by companies, especially in Makassar City. This research uses a qualitative approach which refers to efforts to study social life through various dimensions of actions and circumstances. Qualitative research is used to capture and reveal facts from research descriptively, starting with an analysis of the policy context to evaluating policies for fulfilling the rights of persons with disabilities in Makassar City, and exploratively, then it will be analyzed from the perspective of the theory of monitoring policy results by William N. Dunn to clearly reveal the government's policy evaluation regarding the fulfillment of the rights of persons with disabilities. Based on the research process, it can be concluded that the implementation of the policy for fulfilling the rights of persons with disabilities in Makassar City has not run optimally when viewed from four assessment points based on Dunn's theory, namely compliance, inspection, accounting and explanation. Specifically what is discussed in the theoretical basis is the policy for persons with disabilities which includes the fulfillment of the right to equal opportunities including employment, business and information.
Взаимоотношения поколений и этносов в культуре индоариев, согласно Законам Ману
Authors: Севастьянов Александр Никитич
Published: January 2024

В статье рассматривается проблема взаимоотношений поколений и этносов в культуре государствообразующего народа Индии — индоариев. Важность темы обусловлена необходимостью понять, в чем кроется секрет поразительного долгожительства данного этноса на Земле. Изучение этого вопроса требует детального знакомства с таким основополагающим источником практического индуизма, как мало исследованный в отечественной литературе сборник «Законы Ману».
Epidural use of glucocorticosteroids for treating radicular pain: narrative review
Authors: Fedorov Dmitrii A. , Khinovker Vladimir V. , Koriachkin Viktor A. , Khinovker Ekaterina V. , Kukharev Alexandr V.
Published: January 2024

This review aimed to examine the history of the epidural use of glucocorticosteroids (GCS), perception of the safety of epidural administration of GCS, and examples of clinical use for the treatment of radiculopathies and radicular pain. The search for publications covered the period from February 2, 2023, to September 1, 2023, in PubMed, Medline, Cochrane Library, and the International Association for the Study of Pain. The search identified 306 studies, of which 243 were excluded because they described the pathophysiology and treatment of chronic pain syndromes other than neuropathic pain and epidural use of GCS. The remaining 63 publications were included in the review. The results of the analysis of the materials and publications revealed that the epidural use of GCS showed high effectiveness both as an independent method of treating radicular pain with neuropathy and as part of complex therapy. In some cases, the epidural use of GCS does not exclude neurosurgical intervention.
The influence of gender diversity, proportion of independent commissioners, managerial ability, and company size on tax avoidance
Authors: Kurnia Kurnia , Wagisuwari Kadek Saptaria
Published: January 2024

Indonesia, which occupies the fourth position for the largest population in the world, has high hopes for the results of tax contributions. However, the self-assessment system implemented by the government opens the opportunity doors for individuals to commit fraud. Efforts to minimize the tax burden of corporate taxpayers by taking advantage of regulatory loopholes are known as tax avoidance efforts. The purpose of this study is to find out the impact given by gender diversity, the proportion of independent commissioners, managerial abilities, and firm size on tax avoidance in primary consumer goods sector companies for the 2015-2021 period. This research method is a quantitative method using panel data regression analysis. In this study, all samples were obtained by purposive sampling technique. Through this technique, 70 observational data were obtained from 10 samples of companies. This study obtained the results that there is a simultaneous influence of gender diversity, the proportion of independent commissioners, managerial abilities, and firm size on tax avoidance. Meanwhile, partially managerial ability and firm size variables have a positive effect on tax avoidance, while gender diversity and the proportion of independent commissioners do not affect tax avoidance.AbstrakIndonesia yang menduduki posisi keempat untuk jumlah penduduk terbesar di dunia memiliki harapan yang besar pada hasil iuran pajak. Namun dengan self-assessment system yang diterapkan oleh pemerintah membuka pintu peluang bagi para oknum untuk melakukan kecurangan. Upaya dalam mengurangi beban pajak badan oleh wajib pajak dengan memanfaatkan celah regulasi dikenal dengan upaya tax avoidance. Tujuan dari penelitian ini ialah untuk mengetahui dampak yang diberikan oleh diversitas gender, proporsi dewan komisaris independen, kemampuan manajerial, dan ukuran perusahaan terhadap terjadinya upaya penghindaran pajak (tax avoidance) pada perusahaan sektor barang konsumen primer periode 2015-2021. Metode penelitian ini ialah metode kuantitatif menggunakan analisis regresi data panel. Pada penelitian ini seluruh sampel diperoleh dengan teknik purposive sampling. Melalui teknik tersebut maka diperoleh 70 data observasi yang berasal dari 10 sampel perusahaan. Penelitian ini memperoleh hasil bahwa terdapat pengaruh secara simultan dari diversitas gender, proporsi dewan komisaris independen, kemampuan manajerial, dan ukuran perusahaan atas terjadinya upaya tax avoidance. Sementara itu secara parsial, variabel kemampuan manajerial dan ukuran perusahaan berpengaruh positif pada tax avoidance sedangkan variabel diversitas gender dan proporsi dewan komisaris independen tidak memiliki dampak pada adanya upaya tax avoidance.
Femtosecond laser-assisted cataract surgery: an incision efficacy review
Authors: Horta Guilherme , Horta Rogério , Kara-Junior Newton
Published: January 2024

Purpose: This study reviewed the scientific literature on corneal incisions in femtosecond laser-assisted cataract surgeries compared to keratome incisions in conventional phacoemulsification. Conclusion: There are differences in the results of the studies. Automated incisions are more advantageous in the structure of the cut (reproducible tunnel architecture) and healing time of incisions (epithelial and endothelial gap, endothelial misalignment, Descemet membrane detachment and corneal thickening) compared to manual incisions, in addition to astigmatism correction <1.0 diopter with arcuate incisions. The induction of astigmatism and corneal aberrations is similar between the techniques. Incisions with an angle of entry of 110º in the cornea, triplanar shape, and width of <2.65 mm with the femtosecond laser platforms have presented the best results.
A Thermococci-to-Clostridia Pathway for the Evolution of the Bacteria Domain
Authors: Wong Tze-Fei
Published: January 2024

With the identification of an archaeal Last Universal Common Ancestor (LUCA) related to the archaeon Methanopyrus, the origin of Bacteria became a choice between autonomic development versus descent from Archaea. The similarity bitscores between paralogous valyl-tRNA synthetase (VARS) and isoleucyl-tRNA synthetase (IARS) suggest that the five oldest bacteria were Mahella australiensis, Thermincola potens, Halobacteroides halobius, Desulfosporosinus orientis and Caldicellulosiruptor lactoaceticus, which were all Clostridia species and hydrogen producers. A search for archaea that could be a candidate Progenitor of Bacteria endowed with an Emden-Myerhof-Parnas type glycolytic pathway and a clostridial-like dark-fermentation mechanism for generating hydrogen pointed to such a role for the anaerobic chemoorganotroph Thermococci, which were known to engage in rapid evolutionary changes at high-biodiversity sites abundant in sugars and other small molecular substrates, and constituted together with Clostridia the two most powerful microbial generators of hydrogen. Moreover, two-domain maximum-likelihood and maximum- parsimony phylogenetic trees for VARS showed that Thermococci and Clostridia formed sister clades on both trees, and close similarity was evident between their VARS sequences, which were consistent with kinship between them. On this basis, it was proposed that the Bacteria domain emerged from a thermocococal or thermococcal-like Progenitor of Bacteria possibly at some high-biodiversity site, through the formation of a Thermincola-proximal Last Bacterial Common Ancestor (LBCA).
Integración espacial de contenidos en entornos de realidad extendida
Authors: Bautista Luis Eduardo , Maradei Fernanda , Pedraza Gabriel
Published: January 2024

La realidad extendida es un conjunto de tecnologías inmersivas de la Cuarta Revolución Industrial que incluyen la realidad virtual, la realidad mixta y la realidad aumentada, y que son usadas en entornos inmersivos de aprendizaje. Sin embargo, para garantizar la utilidad de estas tecnologías se debe conocer el impacto de los principios multimedia que garantizan la integración espacial de la información, especialmente en entornos virtuales 3D, dado que estos son principios que buscan que el aprendiz use adecuadamente sus recursos cognitivos. Con el propósito de identificar la forma en que los mismos son usados y cómo influyen en la integración espacial de contenido en entornos de realidad extendida, se realizó una revisión sistemática de información. Los resultados muestran la influencia de tres características asociadas a las diferencias entre usuarios, permitiendo establecer un conjunto de técnicas que fomentan la integración espacial y proponer una taxonomía. Finalmente, se identificaron atributos de configuración del entorno virtual 3D y su influencia en la carga cognitiva de los aprendices. Estos resultados pueden orientar la aplicación de los principios de la teoría de la carga cognitiva en el diseño de entornos de realidad extendida para el aprendizaje y entrenamiento.
Determinants of Personal Financial Management Behavior: Moderating Role of Financial Literacy
Authors: Nur Aeni Ida , Kania Widiatami Anna , Widhiastuti Ratieh , Susilowati Nurdian , Perdana Septa
Published: January 2024

This study aims to investigate the effect of subjective norms and propensity to plan on personal financial management behavior, with financial literacy as a moderation. This study is a quantitative approach and data collection were done using questionnaires. The population of this study were students of Economics Education (Accounting) Department on one of University in Indonesia with a total of 235 students. In this paper, we used partial least squares to measure potential constituents as a composite index-path modeling. We used WarpPLS software version 7.0 to explore the relationships contained in the model. The structural equation model results show that subjective norms and the propensity to plan have a positive effect on personal financial management behavior. Additionally, financial literacy was able to moderate the influence of subjective norms on personal financial management behavior. However, moderating effects do not happen on the propensity to plan. This research implies that personal financial management behavior can depend on psychological aspects.
Keywords: subjective norms, propensity to plan, personal financial management behavior, financial literacy
How Service Quality is Able to Influence Customer Satisfaction Through the Trust of Traveloka Application Users in Indonesia
Authors: R. S. Bunga , . Sopiah
Published: January 2024

This research aims to determine how service quality is able to influence customer satisfaction both directly and indirectly through the trust of Traveloka application users in Indonesia. This explanatory research used quantitative approach for data collection through a closed questionnaire on 317 Traveloka application users in Indonesia. The data analysis methods applied were descriptive analysis, path analysis, as well as Sobel test. The result of the research proves that service quality possesses a significant and positive direct and indirect influence on customer trust. The managerial implication of this research recommends that service providers of online travel agents improve their customer trust and service quality, which can influence customer satisfaction to maintain and increase the number of online travel agent Traveloka application users.
Keywords: customer satisfaction, customer trust, service quality
The Effect of Hedonic Consumption Tendency on Online Impulse Buying through Positive Emotion on the Flash Sale Marketplace on Millennial Generation
Authors: Wulansari S.E. Yuliana , Prihatining Wilujeng Ita
Published: January 2024

In today’s era, offline shopping behavior has changed to online one, in order to increase the development of e-commerce platforms. Even online shopping activities are no longer a necessity. Now it is a hobby, especially for the millennial generation. This phenomenon happened because shopping activities can provide a pleasant experience for themselves. It makes consumers choose attractive online shopping places. One of them is the marketplace that offers flash sales. With the availability of various kinds of products and big discount offers or hot deals, it is easy for consumers to make online purchases spontaneously. It is mainly when they are influenced by a pleasant mood that will increase their desire to shop higher. The study aims to determine the effect of hedonic consumption tendency on online impulse buying through positive emotion on the millennial generation. PLS was used to analyze the data. The total number of respondents for this research were 252. The results of the study show that there is a positive and significant influence between hedonic consumption tendency toward online impulse buying, positive emotion toward online impulse buying, hedonic consumption tendency toward positive emotion, also there is a significant difference between hedonic consumption tendency toward online impulse buying through positive emotion in flash sale marketplace studies on the millennial generation.
Keywords: hedonic consumption tendency, online impulse buying, positive emotion
Learning Through Vlogging: Understanding, Critiquing, and Providing Solutions
Authors: Dwi Satrio Yogi , Megasari Rizza , Wijayanti Febry , Handayani Sri
Published: January 2024

Using information technology in the classroom is now seen as students’ most effective teaching approach. They could acquire a particular knowledge more rapidly after playing a particular game. This way of learning is more readily accepted than the explanation provided by the instructor. This study aimed to investigate the applicability of project-based learning to the consumption of economics-related content on YouTube. Not only did this kind of instruction result in the production of video content for educational purposes, but it also benefited students in gaining a theoretical and practical grasp of economics by establishing it on actual events that occurred in the real world. With the quantitative method of t-analysis, when compared to other methods, the results of this study demonstrated that vlogging as a means of education had a substantial impact.
Keywords: project-based learning, YouTube, video blog, learning, education
Systematic Literature Review: The Methodology Applied for Social Media Marketing Research
Authors: Respati Dewi Yana , Rizkika Parahiyanti Cesya , Eli Lomi Nyoko Antonio
Published: January 2024

The development and requirements that take place within and around marketing drive changes. With the existence of social media, the marketing function in the growth of the company has undergone a significant transformation. The use of social media in marketing today is increasingly widespread. Online platforms that are used to share and become an important part of their daily activities make social media increasingly important for business people to be able to interact with consumers or potential consumers. The purpose of this article is to review all the literature that brings social media marketing as their main topic in Web of Science Journal and synthesizes the methodologies that researchers use in the topic. The result shows that most of the studies used quantitative methods with 85% digital-based study set. The most preferred digital platforms are Facebook and Twitter, which are used globally by the people.
Keywords: social media marketing, systematic literature review, Facebook, Twitter, marketing
NPL Effect Moderating LDR, Profitability & CAR on Profitability of Indonesian Private Banks
Authors: Agustina Yuli , Widya Pratiwi Reza
Published: January 2024

Banks, as central entities within the economic sphere, are responsible for maintaining stability and integration, one aspect of which is preserving profitability. A common measure for evaluating a bank’s performance in generating profits through operational activities, which plays a crucial role in this context. This study aims to investigate the extent to which the loan-to-deposit ratio (LDR), profitability, and capital adequacy ratio (CAR) impacts the return on assets (ROA), with non-performing loans (NPL) serving as a moderating variable. By employing quantitative methods, this research analyzes processed data from the company’s financial reports. The study period spans from 2015 to 2020, a time during which ROA, NPL, operating expense to operating income (BOPO), net interest margin (NIM), and CAR experienced fluctuations in conventional banks, leading to a research gap. The rationale behind this investigation stems from these observed fluctuations. This study focuses on all commercial banks supervised by the financial services authority (OJK), using a sample of 15 national private banks as the population. Data analysis techniques encompass descriptive analysis, partial least squares (PLS), and hypothesis testing. The findings reveal that CAR and LDR do not have a significant impact on ROA. In contrast, NIM and BOPO exert a considerable influence on ROA. However, no substantial effect was observed in the NPL interaction, which moderates the relationship between LDR, BOPO, NIM, and CAR on ROA.
Keywords: loan deposit ratio, profitability, capital adequacy ratio, return on assets, non-performing loans
The Effect of the Use of Fintech and Lifestyle on the Consumptive Behavior of Economic MGMP Teachers During the Covid-19 Pandemic
Authors: Rif'ah Badiatur , Anita Yunikawati Nur
Published: January 2024

The study intends to measure the effect of using fintech and lifestyle on consumptive behavior. This study uses a survey method design with a quantitative technique to conduct correlation research. 78 high-school economics teachers participated in this study, and the population and the number of samples were determined using purposive sampling. The data were obtained using a questionnaire given directly. The data analysis technique uses IBM Statistics version 25 software. The T-test shows that the usage of fintech partially has a positive and significant impact on consumer behavior. Partially, lifestyle has no significant effect on consumptive behavior. Simultaneous testing explains that the use of fintech and lifestyle has a significant influence on consumptive behavior as evidenced by the F-test. The R-Square value for the F-test results was 0.128.
Keywords: use of fintech, lifestyle, consumptive behavior
Is the Study Interest of Students of the Faculty of Economics, Ganesha Education University Influenced by the Use of Undiksha E-Learning and the Family Environment?
Authors: Made Suci Ni , Irwansyah Rudi , Rai Suwena Kadek , Putu Arya Dharmayasa I , Komang Merry Rastyaningsih Ni , Putu Adi Sucipto Gusti
Published: January 2024

This study aims to determine and investigate the effects of home environment and Undiksha e-learning use on the learning preferences of students in the Faculty of Economics, Universitas Pendidikan Ganesha. Utilizing quantitative causality, questionnaires, and documentation are employed to gather data for the study. All of the 1,885 students in the 2018–2020 class at the Faculty of Economics at Universitas Pendidikan Ganesha make up the population of the study, which included 330 students as its sample. Proportionate stratified random sampling is the method used for sampling. With SPSS 25.0 for Windows’ assistance, descriptive analysis and multiple linear regression analysis are used to examine the amassed data. The study’s findings indicate that 1) Undiksha e-learning has a favorable and significant impact on students at Universitas Pendidikan Ganesha’s Faculty of Economics in terms of their learning interests. 2) The family environment significantly and favorably affects the learning interests of students at the Universitas Pendidikan Ganesha Faculty of Economics. 3) The family environment and Undiksha e-learning have a favorable and significant impact on the learning interests of students at Universitas Pendidikan Ganesha’s Faculty of Economics.
Keywords: e-learning, family environment, interest in learning