bluuebunny/crossref_metadata_2025 huggingface dataset:
Application Of Criminal Law Against Corporations For Criminal Actions Of Tax Evavasion Based On Law Of The Republic Of Indonesia Number 28 Of 2007 Concerning General Provisions And Procedures For Taxation
Authors: Ismaidar Ismaidar  , T. Riza Zarzani  , Muhammad Faiz Hadi
Published: September 2024

Constitutionally, tax collection is regulated in Article 23A of the 1945 Constitution of the Republic of Indonesia which confirms that taxes and other coercive levies are for state needs as regulated by law. Tax regulations themselves are regulated in Law of the Republic of Indonesia Number 28 of 2007 concerning General Provisions and Tax Procedures. Tax is an official state levy on taxpayer citizens. What is meant by taxpayer is an individual or entity including taxpayers, tax holding agents and tax collectors who have tax rights and obligations in accordance with the provisions of tax laws and regulations. As time goes by and the development of economic globalization, there is a lot of potential for crimes or crimes in the economic sector committed by corporate business actors. The difficulty of holding corporations criminally liable results in many material and immaterial losses to the state. However, criminal liability in the form of strict liability can provide a solution to this problem. Where full corporate criminal liability (strict liability) states that corporations can be held criminally liable. This research uses normative research methods by taking a statutory approach and a conceptual approach. The data obtained in this research was through literature study by collecting data from secondary legal materials, namely primary data, secondary data and tertiary data related to the problem formulations that will be discussed in this research. Then the data obtained is analyzed and described qualitatively. The aim of this research is to determine the modus operandi of perpetrators in committing criminal acts of tax evasion based on Law of the Republic of Indonesia Number 28 of 2007 concerning General Provisions and Tax Procedures and to find out how criminal law is applied to corporations for criminal acts of tax evasion based on Law of the Republic of Indonesia Number 28 of 2007 concerning General Provisions and Tax Procedures.
Legal Protection Of Victims' Rights In The Settlement Of Criminal Cases
Authors: Muslim Muslim  , H. Abdul Razak Nasution
Published: September 2024

Talking about victims of crime in general, of course, victims are individuals. In a criminal act, the victim is the party who is harmed by the perpetrator of the crime, both materially and immaterially. This greatly affects the psychological condition of the victim, not to mention the complicated judicial process that makes the victim a very disadvantaged party to the laws and regulations under it.  The position of victims in the practice of criminal procedure law is relatively less considered because the provisions of Indonesian law still rely on protection for the perpetrator (offender oriented). Normative legal research is in the form of library research and written documents as data sourced from secondary data including primary legal materials, secondary legal materials and tertiary legal materials. The nature of this research is descriptive analysis.  The data obtained in this research will be analyzed qualitatively in accordance with the specifications of the nature of the research to examine between theory and practice in legal protection of victims of criminal acts. To solve the existing problems and then draw a conclusion by utilizing the data collected through interviews and document studies, the results of this study were first analyzed using qualitative analysis. The Criminal Code (KUHP) has implicitly provided protection for victims of crime with all efforts to fulfill rights and provide assistance to provide security to victims who must be implemented by the Witness and Victim Protection Agency (LPSK) or other institutions in accordance with the provisions. As it is known that the KUHAP is not too optimal because there are more victims like the position of the perpetrator which results in a legal vacuum, and in the context of protecting victims of crime, there are preventive and repressive efforts made, both by the community and the government (through law enforcement officials). Another thing that is noted that in the Law on Witness and Victim Protection is the absence of coercive efforts regarding compensation from the perpetrator to the victim, namely not regulating the payment of compensation from the perpetrator to the witness or victim, even though the victim as a witness who is harmed by someone's unlawful actions, but is not protected.
Grand Sulthan As The Basis For The Transfer Of Land Rights In Tebing Tinggi City
Authors: Munawan Syahputra  , Hasdiana Juwita Bintang  , Mochammad Erwin Radityo
Published: September 2024

The transfer of land rights is a legal event/action that results in the transfer of rights from one legal subject to another legal subject, thereby causing the loss of authority over the land. Land transfer refers to the process or action that changes land ownership from one party to another. This can occur through a variety of means, including sale, inheritance, gift, or voluntary or forced surrender. For example, if someone sells a house to someone else, that is a transfer of land. This research includes normative legal research, so the legal materials used are primary, secondary and tertiary legal materials. The technique for collecting legal materials that will be used as a source in this research is library research, namely collecting legal materials by reading statutory regulations, official documents, journals, articles from the internet, and other literature that is closely related to The issues discussed are based on secondary legal materials. Transfer of land rights is a right to transfer land rights from an individual to a legal entity. Legal transitions usually occur due to legal acts and legal events. The implementation of the transfer of land rights can occur due to transfer or transfer. Switching, for example due to inheritance of Decision Number. 13/Pdt.G/2020/Pn Tbt The Panel of Judges rejected the Defendants' exception in its entirety in the main case, rejecting the plaintiff's claim in its entirety. Decision Number 422/Pdt/2020/PT Mdn that accepts the bandi application from the Comparator's Attorney for the original Plaintiff based on the Decision of the Tebing Tinggi District Court Number 13/Pdt.G/2020/Pn Tbt, dated 20 July 2020 which is appealed in the exception and rejects the exception Appellee 1 and Appellee II, in the main case, canceled the decision of the Tebing Tinggi District Court which was appealed. At the cassation level, Decision Number 1928 K/Pdt/2021, namely granting the cassation petition from the cassation applicants consisting of the Chair of the Community Empowerment Institution, formerly the Community Social Institution, represented by Iskandar and Lalang Village, Rambutan District, Tebing Tinggi City, represented by Lura Adi Supeno, thereby canceling the Medan High Court Decision Number 422/PDT/2020/PT Medan and dated 21 October 2020 which annulled the Decision of the Tebing Tinggi District Court Number 13/Pdt.G/2020/PN TBT dated 20 July 2020.
MAHALLIY BYUDJETLAR DAROMAD QISMINI SHAKLLANTIRISHDA YER KADASTRINING O‘ZARO BOG‘LIQLIGINI BAHOLASH
Authors: Yunusov Begench
Published: September 2024

Правильное ведение земельного учета современными методами, полная хронология земельных участков и рациональное использование земельных ресурсов, точность кадастровой информации играют важную роль в формировании доходной части местных бюджетов, обеспечении экономической стабильности в регионах. В связи с этим в статье представлена информация по повышению экономического эффекта кадастровых показателей, разработке и применению методов экономического развития в регионах.
FOSFOR BILAN TURLI DARAJADA TA’MINLANGAN SUG‘ORILADIGAN TIPIK BO‘Z TUPROQLARDA FOSFOR ADSORBSIYASI
Authors: Boirov Abdunabi , Jurayev Shuxrat , Xolmatov Otabek , Nuriddinova Xurshida
Published: September 2024

В статье приведены результати исследований по изучению влияния внесенного фосфора на адсорбцию фосфора и его равновесной концентрации в различно обеспеченных подвижным фосфором староорошаемых типичных сероземах Ташкентской области. В исследованиях выявлено, что при возрастании нормы внесенного фосфора увеличивается количество адсорбированного фосфора и его равновесная концентрация в почвенном растворе. Показана зависимость стандартной потребности почв в фосфоре (0,2 мг/л) от уровня их обеспеченности подвижным фосфором.
YER TUZISH LOYIHA-QIDIRUV ISHLARIDA XRONOMETRAJ USULLARIDAN FOYDALANISH
Authors: Nurkulov Akmal , Uralov Sherzodbek , Abduvaliyev Nuriddin , Davranov Abduxalik
Published: September 2024

С учетом потраченного времени исполнителя в нормах времени определено, что один день рабочего времени длится 8 часов, один месяц - 168,8 часа (21,1 дня). Вопрос организации эффективного использования этого рабочего времени в областных отделениях остается важным вопросом в эпохе передовых геоинформационных технологий ГАТ. Поскольку все виды работ, связанные с проектно-изыскательскими работами или экономическим учетом всех договорных обязательств, заключенных с вышестоящими организациями, выполняются на компьютере и необходимо проводить хронометрические работыю Важно правильно определить качество, количество и норму время выполнения работ.
RUBIA TINCTORUM L. O‘SIMLIGINI IN VITRO USULIDA KO‘PAYTIRISH
Authors: Xonkeldiyeva Muxabbat , Buxorov Komil , Islomov Akmal
Published: September 2024

В статье приведены результаты введения в культуру in vitro лекарственное растение Марена красильная относяшийся рода Марена Rubia tinctorum L., семейства Мареновые Rubiaceae в лабораторных условиях. Выращивание семена Марена красильной производится на специальных питательных средах.
Relación de la genómica nutricional y Diabetes tipo I
Authors: Logroño Veloz Mayra Alexandra , Betancourt Ortiz Sarita Lucila , Cargua Logroño Viviana Alexandra , Bajaña Rosales Mónica
Published: September 2024

Introducción: La genómica nutricional es un campo emergente que ofrece un enfoque prometedor para personalizar las intervenciones dietéticas en la diabetes tipo 1 (DT1). La comprensión de cómo los nutrientes interactúan con los genes y cómo las variaciones genéticas influyen en la respuesta a la dieta, es posible optimizar el manejo de la DT1 y mejorar la calidad de vida de los pacientes. Objetivo: Analizar la relación de la DT1 y la genómica nutricional abordando su etiopatogenia que implica la interacción de factores genéticos, inmunológicos y ambientales, explorando enfoques de nutrición personalizada. Metodología: Revisión no sistemática de artículos científicos en las bases de datos como PudMed, ScienceDirect, Elsevier, Google académico, con estudios elegibles del tema. Resultados y discusión: La relación entre los factores que afectan la diabetes tipo 1 (DM1) y la genómica nutricional es compleja y multifacética. La DM1 es una enfermedad autoinmunitaria que resulta de la destrucción de las células beta del páncreas, y su desarrollo implica una interacción entre factores genéticos, inmunológicos y ambientales. La predisposición genética, particularmente asociada a ciertos haplotipos del complejo mayor de histocompatibilidad (HLA), establece un marco en el que los factores ambientales, incluidos los nutrientes, pueden actuar como desencadenantes. La genómica nutricional se centra en cómo los nutrientes y los patrones dietéticos influyen en la expresión genética y la respuesta inmunitaria, lo que puede ser crucial en la modulación del riesgo de desarrollar DM1 en individuos predispuestos.
Desafios atuais em Ginecologia e Obstetrícia
Authors:   Universidade do Porto, Ramalho Carla
Published: September 2024

Desafios atuais em Ginecologia e Obstetrícia
Criopreservação eletiva de ovócitos na era do empoderamento feminino: Perspetivas e Atitudes das estudantes universitárias em Portugal
Authors:   Unidade Local de Saúde do Alto Minho, Costa Marta Dias , Maravalhas Maria ,   Unidade Local de Saúde do Alto Minho, Pontes Bárbara ,   Unidade Local de Saúde do Alto Minho, Silva Luísa Cunha ,   Unidade Local de Saúde do Alto Minho, Trocado Vera ,   Unidade Local de Saúde do Alto Minho, Cardoso Ana Sofia ,   Escola de Medicina da Universidade do Minho, Pinheiro Paula ,   Unidade Local de Saúde do Alto Minho
Published: September 2024

Introdução e Objetivos: A maternidade tardia é hoje uma realidade, principalmente para mulheres com níveis de escolaridade superiores. A criopreservação eletiva de ovócitos permite diminuir o risco de infertilidade futura. A maioria das mulheres não está adequadamente informada sobre o declínio da fertilidade associado à idade nem sobre os fatores de risco associados. O objetivo do estudo foi avaliar o conhecimento e atitudes em relação à maternidade, fertilidade e à criopreservação eletiva de ovócitos das jovens universitárias em Portugal. Tipo de estudo: Estudo observacional e descritivo. População: Estudantes universitárias do sexo feminino. Metodologia: Dados recolhidos através de inquérito online Google Forms® realizado durante os meses de agosto e setembro de 2023. Resultados: Foram incluídas no estudo 266 estudantes do sexo feminino, com uma média de idade de 22,46 anos (± 4,2). Quando inquiridas quanto à vontade de terem filhos no futuro, 65% (n=173) das participantes respondeu “sim”, 24,8% (n=66) “talvez” e 10,2% (n=27) “não”. O principal motivo apontado para as respostas “não” e “talvez” foi a priorização da carreira (68,8%). Cerca de 53,6% (n=121) das participantes apenas desejam ter filhos a partir dos 30 anos. Para 69,2% (n=184) a fertilidade futura é uma preocupação, 72,9% (n=194) está familiarizada com o conceito de reserva ovárica e 82,7% (n=220) com a existência de métodos de preservação da fertilidade. Quando questionadas quanto à possibilidade de recorrer à criopreservação eletiva de ovócitos, apenas 14,3% (n=38) exclui essa possibilidade. A maioria das jovens (87,2%, n=232) gostaria de estar mais informada sobre a temática e 87,6% (n=233) gostaria de ver discutido o tema com o seu médico. Conclusões: A maioria das estudantes equaciona a maternidade, contudo a carreira profissional é destacada como principal prioridade para os próximos 10 anos. O conhecimento sobre declínio da reserva ovárica e eficácia da criopreservação de ovócitos está ainda aquém do desejado.
Comunicação Médico-Doente em Ginecologia e Obstetrícia
Authors:   Instituto Médico de Coimbra, Silva Daniel Pereira da , Castro Maria Geraldina ,   Climel, Rodrigues Patrícia ,   HealthWords, Carvalho Maria João ,   Centro Hospitalar e Universitário de Coimbra
Published: September 2024

As capacidades comunicacionais dos médicos são tratadas como habilidades inatas, sem a necessidade de treino e avaliação. Desempenham, no entanto, um papel da maior importância na relação médico-doente. Os déficits de comunicação são causa de descontentamento e motivo de litigância. A comunicação de qualidade está associada a maior adesão aos procedimentos propostos, aumenta a satisfação e segurança do doente. A comunicação eficaz assume particular acutilância em Ginecologia-Obstetrícia e justifica que seja objeto de treino específico. O ensino formal da competência em comunicação deve ser incluído em todos os níveis da educação médica, à semelhança das competências técnico-científicas.
Congenital ichthyosiform erythroderma in pregnancy: a case report of a retinoic acid embryopathy
Authors:   Hospital de Braga, Forjaz Sara , Almendra Rita ,   Hospital de Braga, Braga Luís ,   Hospital de Braga, Monteiro Maria José ,   Hospital de Braga, Cardoso Luísa ,   Hospital de Braga
Published: September 2024

Congenital ichthyosiform erythroderma (EHK) is a major cutaneous disease, autosomal dominant, usually present at birth. There is no curative treatment; in the most severe cases, the control of symptoms relies on oral retinoids. We present a case of a pregnant woman with EHK taking retinoids until the 33rd week of pregnancy. The woman delivered a newborn with multiple minor malformations, without cutaneous lesions, suggestive of retinoic acid embryopathy. This case highlights the importance of recognizing the teratogenicity of drugs in women of reproductive age. We describe a complex multidisciplinary approach and the obstetrical challenges in such a rare disease.
PSICOTERAPIA E DEFICIÊNCIA AUDITIVA: ANÁLISE DA PRODUÇÃO CIENTÍFICA
Authors:   Altemir José Gonçalves Barbosa, Benetello Ernesto Ribeiro de Souza Lima
Published: September 2024

It more than has 100 a thousand people with auditory deficiency in Brazil currently, being that little is known on the necessities special of health of this population. To analyze the existing scientific production on psycotherapy and auditory deficiency, the publications with this subject together in the database PsycINFO had been analyzed. The gotten results characterize library measure aspects, such as the year of publication, the language, the types of authorship and of support, and excellent dimensions of the content, especially the theoretical boarding and the emphasized aspects of the practical psycotherapy. One evidenced that the scientific production is incipient and insufficient to base practical psycotherapy with this population. For if limiting to a archive base, still that it is the main one when psycotherapy is considered, it has necessity of if developing more goal scientific studies, as well as of that if searches more on the deaf universe and its necessities special of health.
IMPORTÂNCIA DAS FLORESTAS LOCAIS PARA AS COMUNIDADES DO DISTRITO DE CHIÚRE, NORTE DE MOÇAMBIQUE
Authors: Máquina Dalmildo Agostinho , Silva Adérito Jeremias Vicente da , Costa Amorim António da , Malei Belo Albino , Mourão Cipriano Júnior , Uacherequele Sataca Omar , Descanso Lalesca de Lurdes , Paz Júnior Inácio Da , Atibo Ismail Luciano , Gaisse Amina Andala , Lâmina Famindo
Published: September 2024

O objectivo principal deste estudo foi avaliar o contributo dos recursos florestais para as comunidades locais do Posto Administrativo de Ocua. Para o alcance dos objetivos da pesquisa foram aplicadas as técnicas de entrevistas semiestruturadas, inquéritos por questionário e observação para a coleta de dados e processados pelo pacote estatístico Microsoft Excel 2010 e SPSS versão 25. Os resultados mostram que a agricultura, o trabalho formal e a venda em bancas/barracas são as principais atividades de rendimento. As comunidades usam os seguintes recursos (bens e serviços) das florestas: alimentos (frutos, folhas, sementes, cogumelos e mel), medicamentos, combustível lenhoso (carvão vegetal e lenha), madeira, material para construção (estacas, cordas, capim, bambu, e caniço), outros (árvores de sombra, culto e ornamentação). Os entrevistados apontam como principais recursos florestais procurados, o bambu, capim, lenha e estacas. Das observações feitas no local permite constatar que depois da agricultura, a exploração madeireira e as queimadas são vistas como as atividades que influenciam na escassez dos produtos florestais. Em relação aos fatores que influenciam a procura dos Produtos Florestais pela comunidade encontram-se a procura de material de construção, maior procura lenha e carvão vegetal e desemprego. Sendo este último o principal.
PERCEPÇÃO DOS ENFERMEIROS OBSTETRAS QUANTO A HUMANIZAÇÃO DO PARTO E NASCIMENTO
Authors: Monteiro Cristiane Patrícia Siqueira
Published: September 2024

This study aimed to analyze tem perceptions of obstetric nurses about tem humanization of labor and birth. This is a descriptive study with a qualitative approach that interviewed six obstetric nurses working in tem delivery room of a public maternity hospital in Belém-PA. The results were presented through guiding cores: 1) “Understandings of tem obstetric nurse: from knowledge to applicability of tem Humanization Policy of Labor and Birth presented in three subcategories entitled: “Humanization as a factor that ‘dignifies’ women”; “Empowering women” and “Respect providing humanization in labor and birth”; The guiding cores also emerged: “Conceptions about welcoming and risk classification: a perspective of tem obstetric nurse”; “Conceptions inherent in guiding documents; “Self-assessment of tem obstetric nurse: a need for humanization in labor”; and “Facilities and critical issues in tem practice of obstetric nurses: necessary reflections”. This study contributed to a better understanding of nurses’ views on humanization and offers support for improving this care, given that it points out complicating elements for changes in tem daily work of these professionals.
ESTUDO OBSERVACIONAL DA CLASSIFICAÇÃO DE SCHATZKER EM FRATURAS DO PLANALTO TIBIAL
Authors: Pinto Marcus Vinícius Gonçalves , Luz Elivan de Sá , Souza Samuel Mendes de , Oliveira Eduardo Soares de
Published: September 2024

The Schatzker classification is widely used in orthopedic practice to categorize tibial plateau fractures. The objective of this observational study is to analyze the efficacy and clinical relevance of this classification, evaluating its applicability in clinical and prognostic decision-making. The records of patients with tibial plateau fractures admitted in 2023 to the orthopedic center of a public hospital in the city of Salvador, Bahia, were retrospectively analyzed. Data were collected regarding the distribution of fractures according to the Schatzker classification, correlating them with clinical variables such as age, mechanism of injury, surgical interventions, and functional outcomes. X-ray and computed tomography tools were used for a better analysis of the cases analyzed in the medical records. Comparative analysis with other classifications of tibial plateau fractures was also performed to highlight the advantages and limitations of the Schatzker classification in relation to new approaches. The preliminary results demonstrated a heterogeneous distribution of tibial plateau fractures according to the Schatzker classification, with a predominance of more common types such as type II and type VI fractures, allowing us to conclude that, through the analysis of the study, of the different types of tibial plateau fractures according to the Schatzker classification, the importance of an individualized approach in the treatment of these injuries was demonstrated. While less complex fractures (types I and III) generally respond well to conservative treatment, more complex fractures (types IV and V) often require more extensive surgical interventions. However, in the cases analyzed, the functional outcomes showed both good and excellent results.
CAPACIDADE CONTRIBUTIVA: INSTRUMENTO JURÍDICO ESTATAL PARA DIMINUIÇÃO DAS DESIGUALDADES SOCIAIS À LUZ DA CONSTITUIÇÃO FEDERAL DE 1988
Authors: Dantas Everton Medeiros
Published: September 2024

With focus this article analyzes the taxpayer's potential considering its economic and fiscal capacity, closely linked to wealth produced in a personal way, with specific purpose of discussion on the reduction of inequalities created by the lack of maintenance of the Brazilian tax law generally as tax reform. To Compare the legal order, infra legal system with the general principles brought by Federal Constitution , such as human dignity, allows to point conditions for improvement of tax incidence more equally and in proportion to the wealth of the taxpayer.
Evaluation of Nutrition Supplementation and Nutrition Education Program in Preventing Malnutrition in Toddlers
Authors: Muhamad Nor Mudhofar  , Santi Aprilian Lestaluhu  , Feny Kusumadewi  , Mika Sugarni  , Gusti Ayu Tirtawati
Published: September 2024

Malnutrition in children under five is a serious global health problem, especially in developing countries. In Indonesia, the prevalence of stunting in 2020 reached 31.8%, which is second in Southeast Asia after Timor Leste. However, this figure has decreased to 21.6% in 2022, according to data from the Indonesian Ministry of Health. This study aims to evaluate the effectiveness of nutrition supplementation and nutrition education programs in preventing malnutrition in children under five. This research design is an evaluative design with a cross-sectional approach to obtain an overview at one time of the nutritional status of children under five years of age, program implementation, and results achieved. The input of the number of nutrition workers is lacking, the Puskesmas needs 1 community health worker, the equipment owned is still lacking in the laboratory section and must request procurement from the City or Provincial Health Office and funds for MT distribution are not yet available, the output is not yet on target and the program coverage has not yet reached the set achievement indicators. Suggestions for the Padang City government, especially the Padang City Health to procure facilities and infrastructure that are lacking in puskesmas, while for the Padang Health Center must conduct counseling on the importance of PMT-P so that the MT provided right on target.
Listed firm's level of stakeholder transparency - The comply or explain evidence from the Danish corporate governance code
Authors: Rose C.
Published: September 2024

This article analyzes how Danish listed firms comply with the Danish Corporate Governance Code's recommendations regarding the categories: Role of shareholders, role of stakeholders and transparency. It is shown that the number of recommendations can be explained by six different underlying factors which account for the vast majority of the variation. The analysis reveals that the official classification of the three different sections in the Danish corporate governance must be abandoned. It is interesting to note that even though the "comply or explain" principle assumes that a meaningful explanation is equally good as compliance - the analysis documents that the vast majority of the firms complies with the recommendations. The article introduces a new methodology to measure the degree of compliance within these specific areas. This categorization serves as input for a multivariate analysis that explores how the different recommendations covariate as well as can be placed into distinct discrete groups. The policy implication is that future code revisions should rely on a multivariate approach when seeking to classify and structure the different code sections regarding the firm's stakeholders. Otherwise, there is a risk that board members may associate a large number of recommendations as mechanistic "tick the box" exercises, which does not add value.
Appraisal of CRM implementation as business strategy option in times of recession: The role of perceived value and benefits
Authors: Agapitou C. , Bersimis S. , Georgakellos D.
Published: September 2024

The present work investigates Customer Relationship Management (CRM) implementation and performance during the fiscal crisis in Greece based on an appropriate questionnaire. All acquired responses using the questionnaire are suitably analysed using advanced statistical techniques, and show that Greek companies employ CRM, harvesting many of its benefits. Specifically, survey results show that most companies are satisfied by the implementation of CRM strategy and seem to recognize the vital strategic role of CRM in business performance and competitive advantage, despite the fiscal crisis. The benefits identified and interrelated concern business processes, customer loyalty, cost reduction, organizational and HR alignment, customer service and customer e-service. Finally, this work proposes a model relating CRM implementation and performance in Greece with respect to the four perspectives of Balanced Scorecard (BSC).
Product recalls: The effects of industry, recall strategy and hazard, on shareholder wealth
Authors: Bernon M. , Bastl M. , Zhang W. , Johnson M.
Published: September 2024

The purpose of this paper is to provide insights into the effects of product recalls on shareholder wealth of manufacturing firms in different supply chains. Previous research examining this phenomenon is largely uni-sectorial and/or does not consider the interplay of hazard, recall strategy and sector. By utilizing the event study method, this study examines investors' reactions to key product recall characteristics: industry, recall strategy and hazard level, on a cross-industry sample of 296 product recall announcements. The results show a significant negative reaction of share values to product recalls and significant differences between industry type and hazard levels. More regulated and stringent supply chains, such as the automotive and pharmaceutical, showed statistically significant losses in share price. The results show that industry sector and level of hazard associated with defective products are significant factors impacting the shareholder wealth of manufacturing firms. Contrary to some studies, the impact of recall strategy was not confirmed, although proactive recall strategies led, in some cases, to an increase in share price. Further research would benefit from more detailed investigation of recall strategies on the value of companies in specific sectors, particularly ones which are susceptible to frequent and costly product recalls.
MHR. Providing a New Perspective in HR in terms of Crisis Management
Authors: Nizamidou C. , Vouzas F.
Published: September 2024

Crises have become an integral part of everyday life. They affect humans, their communities, and their organizations. The tragedies, natural catastrophes, and other crises that occur worldwide threaten the public's welfare, people's mental and physical wellbeing, the prosperity and operational sustainability of organizations, and impose inestimable costs. Human beings may be harmed or affected by crises in their roles as consumers, stakeholders, and employees. Dealing with these events represents a challenging agenda, and particularly so for organizations' Human Resource Departments (HRDs). The authors of this paper explore the strategic role of HRDs in crisis management by adopting a theoretical perspective and synthesizing relevant literature in the crisis management field. This analysis offers valuable insights into the HRD's new Mentor-Healer-Renaissance Man (MHR) role for managing crisis situations. As a member of the Crisis Management Team (CMT), the HRD is responsible for providing leadership to an organization and its employees in the event of a crisis, by implementing predetermined actions intended to maintain the company's operations, and responding to its employees physical, psychological, and emotional needs. This article's novelty and practical contribution is drafting a policies and procedures manual that specifies the actions that are to be performed by the HRD before, during, and following a crisis. These procedures, which can be implemented by appropriate departments in a wide range of organizations, can be modified as needed, to be consistent with an organization's more general crisis management strategy.
Firm performance, retrenchment strategy and different ownership structure: Evidence from public listed companies in Malaysia
Authors: Ung L. , Brahmana R. , Puah C.
Published: September 2024

This research aims to investigate the relationship between retrenchment strategy and firm performance for a sample of 119 listed firms in Malaysia over the period 2008-2015. Using robust panel regression, we find that retrenchment strategy contributes positively to firm performance. Our research further indicates that controlling shareholders plays a significant role in the association between retrenchment strategy and firm performance, in which retrenchment strategy decreases the performance of family and government-linked firms. Our findings contribute to Malaysian firms, government, and policymakers by showing that retrenchment strategy may harm the performance of firm if the firms are family firms or government-linked firms.
Functional meaning of rewards and interpersonal deviance in the workplace: The moderating role of basic psychological needs satisfaction
Authors: Papachristopoulos K. , Xanthopoulou D.
Published: September 2024

In this paper, we used self-determination theory to argue that the satisfaction of the basic psychological needs for autonomy, competence, and relatedness may act as a boundary condition that determines when and how functional meaning of rewards (i.e., when individuals perceive work-related rewards as informational or controlling) relates to interpersonal deviant behavior in the workplace. We hypothesized that informational meaning of rewards will relate negatively and controlling meaning of rewards will relate positively to interpersonal deviant behavior. Also, we expected that the former relationship will be stronger when needs satisfaction is higher (vs. lower), and the latter relationship will be weaker when needs satisfaction is higher (vs. lower). Hypotheses were tested by means of a cross-sectional study with a heterogeneous sample of 265 Greek employees. Results of hierarchical regression analyses showed that both controlling and informational meaning of rewards related positively to deviant behavior. Also, relatedness need satisfaction moderated the relationships between informational and controlling meaning of rewards with deviant behavior in a way that both facets of rewards related positively to deviant behavior in conditions of lower relatedness need satisfaction, while they were unrelated to deviant behavior in conditions of higher relatedness need satisfaction. These results suggest that the role of the functional meaning of rewards for interpersonal deviance depends on whether employees' need of relatedness is satisfied or not in the workplace.
Component suppliers in the commodity battle: Can digital technology in multi-tier supply chains help to transform liabilities into opportunities?
Authors: Herbst T.D.
Published: September 2024

This conceptual study analyzes how digital technologies can create opportunities for component suppliers in multi-tier supply chains facing the issue of commoditization and it develops a strategic framework based on prior studies. This study finds that modularity facilitates the understanding of the dynamics of commoditization and knowledge sharing. Furthermore, modularization drives the asymmetric distribution of information in a multi-tier supply chain. Finally, digital technologies can offer strategic opportunities for targeting different stages of the value chain. Component suppliers should evaluate the criticality of products in new business models and advanced services to reduce the complexity of the landscape of strategic options and, thus, reduce wrong decisions. Managers should encourage general information sharing and open data exchange in a multi-tier supply chain. They should focus on vertical and horizontal partnerships and collaborations to foster the benefits of digital technologies. Conclusively, component suppliers should cooperate to build a counterweight to original equipment manufacturers in the vertical partnership. This study is the first to integrate the benefits of commodities and digital technologies in a strategic framework. It contributes to the literature on competition in the background of commoditization by outlining the concept of information asymmetry within a multi-tier supply chain driven by modularity. Thus, it advances the literature on digital technology and commoditization.
How to Transfer Operational Capabilities in Multinational Companies without Disclosure: Optimizing Decentralization and Information Richness in Times of Digitalization
Authors: Sommer S.
Published: September 2024

ultinational companies simultaneously try to facilitate the internal transfers of operational capabilities without disclosing them to external stakeholders. To mitigate this tension, the decentralization of the decision-making and information richness of communication mechanisms are balancing parameters that can be regulated appropriately. Since digitalization has changed the coordination and interaction in intra-firm transfers, both balancing parameters need to be optimized. The present study examines how to adjust decentralization and information richness in times of digitalization by drawing on an exploratory single-case study approach in a German industry company. This research identified six sub-parameters set differently within the company's digital collaboration platform and video conference technology network.
Analysis of Customer Satisfaction and the Customer Experience in Digital Payments: A Meta-Analysis Review
Authors: Agarwal S. , Malik P. , Gautam S.
Published: September 2024

The meta-analysis of studies has become useful in the development of knowledge in the banking sector, producing important theoretical contributions to future research agendas. To generate theoretical contributions to the study of banking digital payment services, this research is a type of desk research based on a literature review of secondary data. The present study provides a meta-analysis of the generalizations in the relationships between the antecedents (functional quality, perceived value, trust, perceived risk, and service quality) and consequences of customer experience and satisfaction with digital payment services. The study conducted a weight analysis, in which the above -mentioned antecedents were considered for meta-analysis to see the impact on customer experience and satisfaction separately. According to the findings of this study, functional quality, perceived value, trust, perceived risk, and service quality are significant antecedents of customer experience and satisfaction toward digital payments in banks. Further, it has been found that the strongest indicator of consumer satisfaction is service quality, while trust is essential for both a pleasant customer experience and satisfaction. The study offers insights into how these antecedents improve the functionality of customers, their experience, and satisfaction. This meta-analysis study contributes to the existing literature by offering a set of empirical generalizations, including relationship coefficients and weight analysis.
The Effect of Leader's Emotional Intelligence and Role-Breadth Self-Efficacy on Proactive Behaviour at Work
Authors: Choeni P. , Babalola S.S. , Nwanzu C.L.
Published: September 2024

The literature makes it clear that there is a need for proactivity among employees for the effective functioning of an organisation. This study aimed to determine the effect of a leader's emotional intelligence (LEI) and role-breadth self-efficacy (RBSE) on proactive behaviour at work (PBW). The sample comprises 204 employees of selected customs clearing companies in Zimbabwe. A cross-sectional design was adopted, and a self-administered questionnaire compiled from standardised scales on the substantial variables was used for data collection. Data analysis showed that LEI and RBSE independently and jointly predict PBW, and the relationships are of practical value, as indicated by the large effect sizes. However, compared to RBSE, LEI has a stronger relationship with PBW. The conclusions are that LEI and RBSE are of value for PBW. Therefore, it is recommended that, in enhancing PBW, the two factors should be considered in an organisation's work design, recruitment, selection, and training and development programmes.
The Relationship Between Transformational Leadership and Innovative Behaviour: The Mediating Role of Innovative Climate and Person-Organization Fit
Authors: Nham T.C.
Published: September 2024

The purpose of this research is to investigate the impact of transformational leadership on employees' innovative work behaviour, alongside the mediating role of innovative climate and person-organization fit. A questionnaire, designed as a self-reported survey, was distributed to full-time employees working in two prominent state-owned corporations in Vietnam, namely Electricity of Vietnam (EVN) and PetroVietnam (PVN). Data were collected from 255 employees and analyzed by Smart PLS software 4. The findings revealed that all three proposed antecedents significantly impacted innovative behaviour. Notably, while an innovative climate significantly impacted person-organization fit, no statistical evidence exists to confirm the relationship between transformational leadership and person-organization fit.
The Interplay among Distributive Justice, Procedural Justice, Self-Efficacy, and Career Satisfaction: A Cross-Sectional Study
Authors: Rahman M.S.
Published: September 2024

This study investigates the role of self-efficacy as a mediator in the association between distributive justice, procedural justice, and career satisfaction. By utilizing a simple random sampling technique, 440 responses were collected through a pre-tested questionnaire from employees of commercial banks in Bangladesh. The data analysis was conducted via the Partial Least Squares Structural Equation Modelling (PLS-SEM) methodology, employing the Smart PLS 4.0.9.2v software as a tool. The researchers employed a quantitative research approach in order to evaluate the validity of the conceptual framework. The findings of the study indicate that there is a favourable impact of distributive justice and procedural justice on individuals' levels of career satisfaction. The findings of this study suggest that self-efficacy plays a mediating role in the association between distributive justice, procedural justice, and career satisfaction. This research has the potential to assist banks in enhancing their Human Resources (HR) policies, specifically in the areas of performance-based rewards, promotion criteria, and decision-making processes. By doing so, banks can ensure a greater degree of fairness and transparency, which in turn could contribute to increased employee satisfaction, engagement, and overall long-term success.
Mobile Banking Adoption: A Closer Look at the Role of Online Convenience Dimensions
Authors: Tomasi M. , Ilankadhir M. I.
Published: September 2024

The main focus of the study was two-fold: 1) identifying the most important online convenience factors that financial institutions should prioritize to encourage consumers to adopt mobile banking, and 2) understanding how the role of these factors differs within the context of developing countries. This presents a distinctive perspective on mobile banking in developing countries whose customers have limited knowledge of mobile banking functionality compared to those in developed economies. The study involved 274 participants from Uganda. The results reveal that convenience in terms of access, transactions, and possession/post-possession significantly and positively impacts consumers' intentions to adopt mobile banking. It was also found that customers' intentions to adopt mobile banking play a crucial role in driving adoption and usage. However, convenience factors related to search and evaluation were not found to significantly impact consumer intent to adopt mobile banking. Overall, this study provides valuable insights for financial managers in developing economies and contributes to the existing body of banking literature.
"When two worlds collide": Career satisfaction and altruistic organizational citizenship behaviour
Authors: Koster F.
Published: September 2024

Previous studies find a strong relationship between job satisfaction and altruistic OCB. The aim of this study is to investigate the effects of a different kind of employee satisfaction, namely the extent to which employees are satisfied with the career opportunities that their organization offers. Based on social exchange theory, two contrasting hypotheses are formulated and tested. Hypothesis 1 argues that satisfaction with career opportunities is positively related to altruistic OCB because it strengthens the relationship between employees and organizations. Hypothesis 2 states that altruistic OCB is part of the horizontal exchange relationship between co-workers and that career opportunities are negatively related to this kind of behaviour since it disrupts the social exchanges taking place between co-workers. The hypotheses are investigated using survey data from 280 employees. Ordinary least squares (OLS) regression is applied to analyze the data. The empirical analyses find support for Hypothesis 2: career satisfaction is negatively related to altruistic OCB. The practical implication of this research concerns the potential trade-off between career satisfaction and employees' levels of altruistic OCB. This indicates that strengthening vertical organizational relationships may weaken horizontal relationships. For managers this implies that they have to take this trade-off into account if they want to sustain altruistic OCB. Research on OCB focused mainly on the vertical exchange relationship within organizations. This article also includes the horizontal dimension and shows how it may be related to employee behaviour.
Roadmapping for Sustainability: Evidence from an Italian-based Multinational Firm
Authors: Arena M. , Chiaroni D.
Published: September 2024

The paper analyses the process through which an Italian-based multinational company that competes in the fashion and accessories industry, developed a roadmap for its sustainability strategy. The paper discusses the use of roadmaps, as a valuable instrument for fostering change and supporting strategic thinking about sustainability. Research methodology is based on participant observation and leverages on a work conducted by the authors in tight relations with key actors in the company on a time frame of 18 months. The paper shows how the case company designed its sustainability roadmap, with the aim of posing individual behaviour at the centre of the change process. The structure of the roadmap is analysed highlighting the design choices that crucially reflect the sustainability strategy developed by the company and enabled its implementation (selection of the layers, and definition of ad hoc sub-layers). Then, examples of the actual use of the roadmap are presented and discussed, in order to pinpoint the benefits of this instrument. The results of the study highlight how firms and organisations can leverage on this type of instruments in order to collect and integrate the proposals of different individuals, aligning their actions to the corporate strategy. Furthermore, this tool can provide a basis for monitoring the results achieved through a proper set of indicators, improving a company's overall sustainability performance.
Mitigation of Slug Formation in Pipeline-Riser Systems Using Bypass Lines: A Simulation-Based Approach
Authors: Kinate Bright Bariakpoa , Wadike Seth Uba , Abu Robin Nyemenim
Published: September 2024

Slug formation in pipeline-riser systems has constituted a serious flow challenge that requires frequent evaluation to eliminate where possible. This work evaluates the volume flow at the riser top, fluid pressure at the outlet, accumulated and surge liquid volume flow, and riser base pressure for different bypass line sizes to attenuate slugging. A simulation-based approach was adopted, and a pipeline-riser model was developed, with a fluid characterization and property generation tool utilized for the fluid properties. A base case pipeline-riser model was created with a self-lift bypass line of internal diameter 6 inches for the pipeline to transport gas to the riser at a location above the riser base, connected to the start point at 2141.8186 ft. The bypass line transmits the pipeline gas to the riser at approximately 1/3 (90 ft) of the riser's total height from the base. A phase splitter node (start-up point) was placed at a distance of 2141.8186 ft along the pipeline between an internal node and a separator network. The phase splitter node was configured to allow only gas to pass through the “bypass line” and liquid through the “Subsea Tieback.” Results show a stable liquid production of approximately 2861.35 bbl/day at the top side when an auxiliary bypass line of size 4 inches was used as a gas re-injection line into the riser column, whereas for the 2-inch, 6-inch, and 8-inch bypass lines, the total liquid flow was changing with time. There was a pressure build-up at the riser base, causing severe slugs to form and accumulate at the riser base, reaching the highest for the 2-inch bypass line size and the lowest for the 4-inch bypass line. An auxiliary self-lift bypass line of 4-inch size was the most effective in mitigating slugging in the pipeline system for the line sizes evaluated.