bluuebunny/crossref_metadata_2025 huggingface dataset:
Conflict management strategies in family business
Authors: Gavrić Tanja
Published: June 2021

Purpose: The aim of this paper is to determine, theoretically and empirically,
which strategies are most commonly used to manage conflict situations and to
what extent conflict management strategies have an effect on knowledge transfer
between owners and successors in family businesses in Bosnia and Herzegovina.
This research empirically establishes a link between conflict management
strategies and knowledge transfer.
Methodology: In addition to theoretical conceptualization, the
paper presents quantitative empirical research confirming the validity of the
proposed hypothesis.
Results: The results of the research show that owners who tend to use the
integrating, obliging and compromising conflict management strategies, attach
more importance to succession planning and transfer of knowledge and experience
to successors. In contrast, dominant leaders are less willing to plan for succession,
as they would prefer to retain all the crucial information and decision-making authority
and are therefore reluctant to share their knowledge and power.
Conclusion: Relevant conflict
management strategies can be implemented to help maintain family relationships
and ensure business continuity. Learning effective conflict management techniques
is important for anyone involved in a family business. Thus, managing
conflict is important for the success and longevity of
family businesses.
Development and validation of the scale for measuring digital marketing
orientation in the hotel industry
Authors: Mahmutović Kenan
Published: June 2021

Purpose: This paper
aims to develop and validate the scale for measuring digital marketing
orientation (DMO) in the hotel industry.
Methodology: The
robust exploratory and confirmatory factor analysis procedure is applied to a
data set collected through an online survey of 164 hotels in Bosnia and
Herzegovina, Croatia, Serbia, and Montenegro.
Results: Digital
marketing orientation has been conceptualized, and a scale has been developed
to measure this construct. The scale consists of 15 items in three defined
dimensions (subscales): Strategic
emphasis, Digital intelligence
generation, and Planning and resource
provisioning.
Conclusion: Using
the developed digital marketing orientation (DMO) scale, hotel managers can
conduct a DMO audit similar to conducting a market orientation audit to
determine in which areas it is necessary to improve market orientation in the
online environment. Academics may use the DMO scale to investigate its
antecedents and the influence of other factors on DMO and/or the influence of
DMO on other factors. This is the first study, to the author’s knowledge, that
developed and validated a measurement scale for digital marketing orientation
in the hotel industry.
A HESITAÇÃO EM AULAS DE LÍNGUA INGLESAhesitação em aulas de língua inglesa
Authors: Carlos Natália Borges , Novelli Josimayre , Capristano Cristiane Carneiro
Published: June 2021

O presente artigo tem por objetivo analisar marcas de hesitações presentes na fala de crianças, na faixa etária entre 2-3 anos, em interações durante aulas de língua inglesa (LI), em um colégio bilíngue. Para tanto, toma-se como ponto de partida a visão de aquisição da linguagem defendida em Lemos (1999, 2002, 2006). O aporte teórico contempla também estudos sobre os fenômenos hesitativos, como os de Marcuschi (1999, 2006), Nascimento e Chacon (2006), Vieira (2009), Vieira e Chacon (2015) e Chacon (2017). O corpus de análise compreende gravações em áudio e vídeo de uma aula ministrada pela professora-pesquisadora (PP). Como instrumentos de geração de dados, adotam-se os modelos de transcrição de Marcuschi (1999; 2006) e Coradim (2008). Os resultados evidenciam que em todas as cenas enunciativas analisadas verificam-se ocorrências de hesitações nas interações das crianças com a PP. Essas hesitações indiciam negociações das crianças com os outros que atravessam a cena enunciativa analisada: a língua materna da criança, os interlocutores imediatos (outras crianças e a professora), a avaliação (positiva e negativa) da professora e a própria língua estrangeira. Como contribuições, considera-se este artigo um trabalho exploratório, uma vez que não existem, atualmente, investigações envolvendo os processos hesitativos na aquisição da LI de crianças nessa faixa etária. Espera-se que este estudo possa ajudar a fomentar pesquisas no âmbito da heterogeneidade da fala em aquisição de LI.
Improvement of the in vitro fertilization and embryo development using frozen–thawed spermatozoa of microminipigs
Authors: Namula Zhao , Isumi Yasuhiro , Sato Yoko , Le Quynh Anh , Lin Qingyi , Takebayashi Koki , Hirata Maki , Tanihara Fuminori , Thongkittidilok Chommanart , Otoi Takeshige
Published: June 2021

Abstract. This study aimed to compare the quality and the penetration
ability of frozen–thawed spermatozoa from three microminipigs and Large White
boars and to evaluate the effects of caffeine and heparin as well as the
sperm–oocyte co-incubation length on the fertilization and embryonic
development in vitro. Results showed that the fertilization rates of
spermatozoa from three microminipig boars were significantly lower than
those of a Large White boar. In the post-thaw spermatozoa from one of three
microminipig boars, the sperm quality, penetration ability, and the oocyte
development after in vitro fertilization were significantly lower than those
of the spermatozoa from other boars. The caffeine supplementation in the
fertilization media increased the rates of fertilization and blastocyst
formation for the microminipig spermatozoa with low sperm quality. In
addition to caffeine supplementation, the rates of fertilization and
blastocyst formation after using microminipig spermatozoa were significantly
higher with a 10 h sperm–oocyte co-incubation than with 3 h of
co-incubation length. Our results indicate that the differences between the
males and the breed influence the quality and fertility of frozen–thawed
boar spermatozoa. In conclusion, the presence of caffeine in the in vitro fertilization (IVF) medium
and adequate length of sperm–oocyte co-incubation may have beneficial
effects for improving IVF results when using microminipig spermatozoa with
low quality.
Local evaporation controlled by regional atmospheric circulation in the Altiplano of the Atacama Desert
Authors: Lobos-Roco Felipe , Hartogensis Oscar , Vilà-Guerau de Arellano Jordi , de la Fuente Alberto , Muñoz Ricardo , Rutllant José , Suárez Francisco
Published: June 2021

Abstract. We investigate the influence of regional atmospheric circulation on the
evaporation of a saline lake in the Altiplano (also known as the Andean Plateau) region of the Atacama Desert. For that, we conducted a field experiment in the Salar del Huasco
(SDH) basin (135 km east of the Pacific Ocean), in November 2018. The
measurements were based on surface energy balance (SEB) stations and airborne
observations. Additionally, we simulate the meteorological conditions on a
regional scale using the Weather Research and Forecasting Model. Our findings
show two evaporation regimes: (1) a morning regime controlled by local
conditions, in which SEB is dominated by the ground heat flux (∼0.5 of
net radiation), very low evaporation (LvE<30 W m−2) and wind speed <1 m s−1; and (2) an afternoon regime controlled by
regional-scale forcing that leads to a sudden increase in wind speed (>15 m s−1) and a jump in evaporation to >500 W m−2. While in the morning evaporation is limited by very
low turbulence (u*∼0.1 m s−1), in the afternoon strong
winds (u*∼0.65 m s−1) enhance mechanical turbulence,
increasing evaporation. We find that the strong winds in addition to the
locally available radiative energy are the principal drivers of
evaporation. These winds are the result of a diurnal cyclic circulation
between the Pacific Ocean and the Atacama Desert. Finally, we quantify the
advection and entrainment of free-tropospheric air masses driven by
boundary layer development. Our research contributes to untangling and linking
local- and regional-scale processes driving evaporation across confined saline
lakes in arid regions.
Quantifying variability, source, and transport of CO in the urban areas over the Himalayas and Tibetan Plateau
Authors: Sun Youwen , Yin​​​​​​​ Hao , Cheng Yuan , Zhang Qianggong , Zheng Bo , Notholt Justus , Lu Xiao , Liu Cheng , Tian Yuan , Liu Jianguo
Published: June 2021

Abstract. Atmospheric pollutants over the Himalayas and Tibetan Plateau (HTP) have
potential implications for accelerating the melting of glaciers, damaging
air quality, water sources and grasslands, and threatening climate on
regional and global scales. Improved knowledge of the variabilities,
sources, drivers and transport pathways of atmospheric pollutants over the HTP is significant for regulatory and control purposes. In this study, we
quantify the variability, source, and transport of CO in the urban areas
over the HTP by using in situ measurement, GEOS-Chem model tagged CO simulation, and the analysis of meteorological fields. Diurnal, seasonal, and interannual variabilities of CO over the HTP are investigated with
∼ 6 years (January 2015 to July 2020) of surface CO
measurements in eight cities over the HTP. Annual mean of surface CO volume
mixing ratio (VMR) over the HTP varied over 318.3 ± 71.6 to 901.6 ± 472.2 ppbv, and a large seasonal cycle was observed with high levels
of CO in the late autumn to spring and low levels of CO in summer to early
autumn. The diurnal cycle is characterized by a bimodal pattern with two
maximums in later morning and midnight, respectively. Surface CO VMR from
2015 to 2020 in most cities over the HTP showed negative trends. The IASI satellite observations are for the first time used to assess the performance
of the GEOS-Chem model for the specifics of the HTP. The GEOS-Chem simulations tend to underestimate the IASI observations but can capture the measured
seasonal cycle of CO total column over the HTP. Distinct dependencies of CO
on a short lifetime species of NO2 in almost all cities over the HTP
were observed, implying local emissions to be predominant. By turning off
the emission inventories within the HTP in GEOS-Chem tagged CO simulation, the relative contribution of long-range transport was evaluated. The results showed that transport ratios of primary anthropogenic source, primary
biomass burning (BB) source, and secondary oxidation source to the surface
CO VMR over the HTP varied over 35 % to 61 %, 5 % to 21 %, and 30 % to 56 %,
respectively. The anthropogenic contribution is dominated by the South Asia
and East Asia (SEAS) region throughout the year (58 % to 91 %). The BB
contribution is dominated by the SEAS region in spring (25 % to 80 %) and
the Africa (AF) region in July–February (30 %–70 %). This study
concluded that the main source of CO in urban areas over the HTP is due to local and SEAS anthropogenic and BB emissions and oxidation sources, which differ from the black carbon that is mainly attributed to the BB source from South-East Asia. The decreasing trends in surface CO VMR since 2015 in most cities over
the HTP are attributed to the reduction in local and transported CO
emissions in recent years.
Towards understanding the characteristics of new particle formation in the Eastern Mediterranean
Authors: Baalbaki Rima , Pikridas Michael , Jokinen Tuija , Laurila Tiia , Dada Lubna , Bezantakos Spyros , Ahonen Lauri , Neitola Kimmo , Maisser Anne , Bimenyimana Elie , Christodoulou Aliki , Unga Florin , Savvides Chrysanthos , Lehtipalo Katrianne , Kangasluoma Juha , Biskos George , Petäjä Tuukka , Kerminen Veli-Matti , Sciare Jean , Kulmala Markku
Published: June 2021

Abstract. To quantify the contribution of new particle formation (NPF) to ultrafine
particle number and cloud condensation nuclei (CCN) budgets, one has to understand the mechanisms that
govern NPF in different environments and its temporal extent. Here, we study
NPF in Cyprus, an Eastern Mediterranean country located at the crossroads of
three continents and affected by diverse air masses originating from
continental, maritime, and desert-dust source areas. We performed 1-year
continuous measurements of aerosol particles down to ∼ 1 nm in
diameter for the first time in the Eastern Mediterranean and Middle East
(EMME) region. These measurements were complemented with trace gas data,
meteorological variables, and retroplume analysis. We show that NPF is a
very frequent phenomenon at this site and has higher frequencies of
occurrence during spring and autumn. NPF events were both of local and
regional origin, and the local events occurred frequently during the month
with the lowest NPF frequency. Some NPF events exhibited multiple onsets,
while others exhibited apparent particle shrinkage in size. Additionally,
NPF events were observed during the nighttime and during episodes of high
desert-dust loadings. Particle formation rates and growth rates were
comparable to those in urban environments, although our site is a rural one.
Meteorological variables and trace gases played a role in explaining the
intra-monthly variability of NPF events, but they did not explain why summer
months had the least NPF frequency. Similarly, pre-existing aerosol loading
did not explain the observed seasonality. The months with the least NPF
frequency were associated with higher H2SO4 concentrations but
lower NO2 concentrations, which is an indicator of anthropogenic
influence. Air masses arriving from the Middle East were not observed during
these months, which could suggest that precursor vapors important for
nucleation and growth are transported to our site from the Middle East.
Further comprehensive measurements of precursor vapors are required to prove
this hypothesis.
Identifying insects, clouds, and precipitation using vertically pointing polarimetric radar Doppler velocity spectra
Authors: Williams Christopher R. , Johnson Karen L. , Giangrande Scott E. , Hardin Joseph C. , Öktem Ruşen , Romps David M.
Published: June 2021

Abstract. This study presents a method to identify and distinguish
insects, clouds, and precipitation in 35 GHz (Ka-band) vertically pointing
polarimetric radar Doppler velocity power spectra and then produce masks
indicating the occurrence of hydrometeors (i.e., clouds or precipitation)
and insects at each range gate. The polarimetric radar used in this study
transmits a linear polarized wave and receives signals in collinear (CoPol)
and cross-linear (XPol) polarized channels. The measured CoPol and XPol
Doppler velocity spectra are used to calculate linear depolarization ratio
(LDR) spectra. The insect–hydrometeor discrimination method uses CoPol and
XPol spectral information in two separate algorithms with their spectral
results merged and then filtered into single value products at each range
gate. The first algorithm discriminates between insects and clouds in the
CoPol Doppler velocity power spectra based on the spectra texture, or
spectra roughness, which varies due to the scattering characteristics of
insects vs. cloud particles. The second algorithm distinguishes insects
from raindrops and ice particles by exploiting the larger Doppler velocity
spectra LDR produced by asymmetric insects. Since XPol power return is
always less than CoPol power return for the same target (i.e., insect or
hydrometeor), fewer insects and hydrometeors are detected in the LDR
algorithm than the CoPol algorithm, which drives the need for a CoPol based
algorithm. After performing both CoPol and LDR detection algorithms, regions
of insect and hydrometeor scattering from both algorithms are combined in
the Doppler velocity spectra domain and then filtered to produce a binary
hydrometeor mask indicating the occurrence of cloud, raindrops, or ice
particles at each range gate. Forty-seven summertime days were
processed with the insect–hydrometeor discrimination method using US
Department of Energy (DOE) Atmospheric Radiation Measurement (ARM) program
Ka-band zenith pointing radar observations in northern Oklahoma, USA. For
these 47 d, over 70 % of the hydrometeor mask column bottoms were
within ±100 m of simultaneous ceilometer cloud base heights. All
datasets and images are available to the public on the DOE ARM repository.
Climate reconstructions based on GDGT and pollen surface datasets from Mongolia and Baikal area: calibrations and applicability to extremely cold–dry environments over the Late Holocene
Authors: Dugerdil Lucas , Joannin Sébastien , Peyron Odile , Jouffroy-Bapicot Isabelle , Vannière Boris , Boldgiv Bazartseren , Unkelbach Julia , Behling Hermann , Ménot Guillemette
Published: June 2021

Abstract. Our understanding of climate and vegetation changes throughout
the Holocene is hampered by representativeness in sedimentary
archives. Potential biases such as production and preservation of the markers
are identified by comparing these proxies with modern environments. It is
important to conduct multi-proxy studies and robust calibrations on each
terrestrial biome. These calibrations use large databases dominated by forest
samples. Therefore, including data from steppe and desert–steppe sites becomes
necessary to better calibrate arid environments. The Mongolian Plateau,
ranging from the Baikal area to the Gobi desert, is especially characterized
by low annual precipitation and continental annual air temperature. The
characterization of the climate system of this area is crucial for the
understanding of Holocene monsoon oscillations. This study focuses on the
calibration of proxy–climate relationships for pollen and glycerol dialkyl
glycerol tetraethers (GDGTs) by comparing large Eurasian calibrations with a
set of 49 new surface samples (moss polster, soil and mud from temporary dry
ponds). These calibrations are then cross-validated by an independent dataset
of top-core samples and applied to four Late Holocene paleosequences (two
brGDGT and two pollen records) surrounding the Mongolian Plateau: in the Altai
mountains, the Baikal area and the Qaidam basin, to test the accuracy of local
and global calibrations. We show that (1) preserved pollen assemblages are
clearly imprinted on the extremities of the ecosystem range but mitigated and
unclear on the ecotones; (2) for both proxies, inferred relationships depend
on the geographical range covered by the calibration database as well as on
the nature of samples; (3) even if local calibrations suffer from reduced
amplitude of climatic parameters due to local homogeneity, they better reflect
actual climate than the global ones by reducing the limits for saturation
impact; (4) a bias in climatic reconstructions is induced by the
over-parameterization of the models by the addition of artificial correlation; and
(5) paleoclimate values reconstructed here are consistent with Mongolia–China
Late Holocene climate trends and validate the application of local
calibrations for both pollen and GDGTs (closest fit to actual values and
realistic paleoclimate amplitude). We encourage the application of this
surface calibration method to reconstruct paleoclimate and especially
consolidate our understanding of the Holocene climate and environment
variations in arid central Asia.
Water resources management and dynamic changes in water politics in the transboundary river basins of Central Asia
Authors: Wang Xuanxuan , Chen Yaning , Li Zhi , Fang Gonghuan , Wang Fei , Hao Haichao
Published: June 2021

Abstract. The growing water crisis in Central Asia (CA) and the complex water politics over the region's transboundary rivers have attracted considerable attention; however, they are yet to be studied in depth. Here, we used the Gini coefficient, water political events, and social network analysis to assess the matching degree between water and socio-economic elements and analyze the dynamics of water politics in the transboundary river basins of CA. Results indicate that the mismatch between water and land resources is a precondition for conflict, with the average Gini coefficient between water and population, gross domestic product (GDP), and cropland measuring 0.19 (highly matched), 0.47 (relatively mismatched), and 0.61 (highly mismatched), respectively. Moreover, the Gini coefficient between water and cropland increased by 0.07 from 1997 to 2016, indicating an increasing mismatch. In general, a total of 591 water political events occurred in CA, with cooperation accounting for 89 % of all events. Water events have increased slightly over the past 70 years and shown three distinct stages, namely a stable period (1951–1991), a rapid increase and decline period (1991–2001), and a second stable period (2001–2018). Overall, water conflicts mainly occurred in summer and winter. Among the region's transboundary river basins, the Aral Sea basin experienced the strongest conflicts due to the competitive utilization of the Syr and Amu Darya rivers. Following the collapse of the former Soviet Union, the density of water conflictive and cooperative networks in CA increased by 0.18 and 0.36, respectively. Uzbekistan has the highest degree centrality in the conflictive network (6), while Kazakhstan has the highest degree centrality in the cooperative network (15), indicating that these two countries are the most interconnected with other countries. Our findings suggest that improving the water and land allocation systems and strengthening the water cooperative networks among countries will contribute to the elimination of conflicts and promotion of cooperation in CA.
Methane cycling within sea ice: results from drifting ice during late spring, north of Svalbard
Authors: Verdugo Josefa , Damm Ellen , Nikolopoulos Anna
Published: June 2021

Abstract. Summer sea ice cover in the Arctic Ocean has declined sharply
during the last decades, leading to changes in ice structures. The shift
from thicker multi-year ice to thinner first-year ice changes the methane
storage transported by sea ice into remote areas far away from its origin.
As significant amounts of methane are stored in sea ice, minimal changes in
the ice structure may have a strong impact on the fate of methane when ice
melts. Hence, sea ice type is an important indicator of modifications to
methane pathways. Based on measurements of methane concentration and its
isotopic composition on a drifting ice floe, we report on different storage
capacities of methane within first-year ice and ridged/rafted ice, as well
as methane supersaturation in the seawater. During this early melt season,
we show that ice type and/or structure determines the fate of methane and that
methane released into seawater is a predominant pathway. We suggest that sea
ice loaded with methane acts as a source of methane for polar surface waters
during late spring.
CONCÉNTRICA
Authors: Meléndez Clemencia , Vaca Janeth , Quintero Alonso
Published: June 2021

Como cualquier  espacio para el pensamiento, la revista Concéntrica, del programa de Arquitectura de la Corporación Universitaria del Meta se proyecta como ese lugar que promueve tanto la reflexión como el intercambio de conocimiento surgido al interior de la academia, pero también en la órbita de la misma. Esto teniendo en cuenta las relaciones con la sociedad y los diferentes actores intelectuales de las comunidades. Es la arquitectura un artefacto que opera desde las tecnoloías hasta el acontecer humanístico, y en ese debate se crea cultura.
Anosmia in COVID-19: The Indian Experience
Authors: M Neethi Chandra , E Jhansi Lakshmi , V Aparna
Published: June 2021

This research aims to estimate the prevalence of anosmia in confirmed COVID-19 patients of the Indian population, to study the time of onset of anosmia, the duration of anosmia and whether the presence of anosmia is a significant symptom of COVID 19. The study group (N = 834) included all patients who were positive for Covid-19 and were symptomatic.145 of these 834 patients suffered with anosmia. All 145 patients were questioned in detailed and the findings were analyzed. In 29.7 % of patients, anosmia was a presenting or first symptom, a large proportion (91.7%) developed anosmia within 1 week of onset of symptoms. Anosmia alone with no other symptoms was seen in 12.2% of cases. In most cases (68.3%) anosmia was associated with ageusia. 81.3% had anosmia for less than one week.77.9% stayed in hospital for less than one week suggesting an overall good prognosis for COVID-19 infection. A delayed recovery of anosmia (more than 10 days) was seen in 33.33% of severe cases, 24.17% of moderate cases and 16.34% of the mild cases. Following the findings in this report, we want to conclude that anosmia was an early symptom, anosmia was the only symptom of COVID-19 in few cases, concomitant ageusia was seen in most participants and that fever was the most common associated symptom. In the majority of patients anosmia lasted for less than a week and resolved without any sequelae.

Keywords: Coronavirus; SARS-CoV-2; COVID-19; Symptoms; Anosmia; Ageusia.
Gene Therapy: A Review
Authors: Raj Shalya , Ravinder Rohit , Mishra Preeti
Published: June 2021

The goal of gene-enhanced tissue engineering is to regenerate lost tissue by the local delivery of cells that have been genetically-enhanced to deliver physiologic levels of specific growth factors. The basis for this approach lies in the presence of a population of progenitor cells that can be induced, under the influence of these growth factors, to differentiate into the specific cells required for tissue regeneration, with guidance from local clues in the wound environment.

Keywords: Gene therapy, Growth factor, Tissue engineering, Regeneration.
Factors that Affect the Satisfaction of Viewers Watching TVRI
Authors: Rochim Muhammad Robitho , Fahmi Idqan , Jahroh Siti
Published: June 2021

The dynamics of the television industry require each TV station to display the best programming to bind its loyal viewers. TVRI as public television continues to strive to tie the loyalty of viewers by presenting the best programs. However, efforts to present the best programs on TVRI caused some problems later in life. This study aims to analyze TVRI audience satisfaction based on tvri viewers' direct assessment, by measuring satisfaction levels, analyzing factors that affect satisfaction, and analyzing tvri audience performance levels and interests. The indicators used to measure satisfaction in this study are program, motivation fulfillment, broadcasting quality, and program packaging. The results showed that respondents were satisfied with TVRI's performance with a satisfaction rate of 88.82%. Factors that significantly affect satisfaction are motivational fulfillment and program packaging. Meanwhile, although the program is a product sold by TV stations, in this study the program had no effect on viewer satisfaction. The main focus that must be improved by TVRI is the packaging of the program, which is the form of studio set display, supporting properties, and presenters. TVRI must also adapt to the needs of the audience in packaging the show, namely with the latest look, fresh and innovative creative ideas to provide a new experience for the audience, not only the broadcast of nostalgic programs that are repackaged, in order to achieve the target audience segment.

Keywords: Factors, TVRI, Viewer Satisfaction.
ISO 14001. De la norma a la práctica en México
Authors: Campos Villegas Lorena Elizabeth , Jardón Medina Alan Gerardo , Martínez Rodríguez María Concepción
Published: June 2021

Actualmente las empresas se enfrentan a una competencia internacional que exige mejorar la calidad de sus productos y servicios, así como cumplir requisitos legales, administrativos y aquellos que buscan resguardar el patrimonio ambiental, como la ISO 14001. El presente trabajo ofrece una compilación de experiencias en distintos ámbitos —que van desde pequeñas empresas, entidades educativas y de investigación, hasta las de gran magnitud, como la industria farmacéutica— con la intención de dar a conocer la implementación de los sistemas de gestión ambiental gracias a la estandarización de información dispersa y de una serie de resultados experimentales derivados del análisis de la actividad diaria de una amplia gama de industrias y, por ende, de la problemática ambiental que cada una manifiesta. A través de la aplicación de diferentes técnicas en los estudios de caso procesados que van más allá del cumplimiento de las nomas, en la presenta obra se brindan herramientas útiles para la resolución de los requisitos establecidos, las cuales mostraron un buen desempeño una vez aplicadas en los distintos escenarios reales. La propuesta multitécnica busca ofrecer al lector una ventaja frente a lo obtenido con una sola metodología, que equivaldría a la repetición de un patrón único. El implementar el sistema de gestión ambiental bajo la guía de la norma ISO 14001 representa un desafío para la empresa, por lo cual los autores proponen un método útil: la técnica matricial que utiliza un doble eje —en uno de los cuales se evalúa la severidad, y en otro la ocurrencia—, lo que permite sistematizar la información y evaluar la importancia de las amenazas ambientales que ponen en riesgo la productividad empresarial. Asimismo, nuestros lectores encontrarán una reseña histórica de los cambios sufridos por la norma y la modificación a la versión anterior y sus equivalencias más recientes, las cuales dan origen a la versión vigente, la ISO 14001:2015.
Estado y Sociedad Civil
Authors: Theiler Elizabeth
Published: June 2021

En este trabajo, Elizabeth Theiler se propone explorar teórica y empíricamente los canales de participación formales otorgados a la sociedad civil en el proceso de integración del Mercosur. Más allá del rigor y precisión con los que dio respuesta a esta tarea, resulta un trabajo muy estimulante por su crítica a las carencias que se advierten en este tema y los interrogantes y propuestas que realiza.
Fuera de cuadro
Authors: Triquell Ximena , Ruiz Santiago
Published: June 2021

Este libro presenta una serie de artículos producidos en el marco del proyecto “Imágenes de lo real: Los discursos fotográficos y audiovisuales como soportes de representaciones sociales”, el que se desarrolla desde 2008 en el Centro de Investigaciones de la Facultad de Filosofía y Humanidades de la Universidad Nacional de Córdoba.
Examining Information Disclosure on Regulatory Compliance of Telecommunication Companies in Nigeria
Authors: Kwaji Sini Fave , Dabari Ishaya John
Published: June 2021

This study examined the impact of information disclosure on regulatory compliance of telecommunication companies in Nigeria. The study adopted ex-post facto research design which relied on secondary data collected from the financial statements of three (3) telecommunication companies out of the eight (8) telecommunication companies for the period of 2004 to 2015. The multiple regression statistics were used to analyse the data. The results indicated that computed compliance index of telecommunication companies was partially complied (av. 75.6%) with the requirements of regulatory agencies. Furthermore, the findings revealed that mandatory information disclosure (MID) has a significant impact at 10%, this shows weak compliance by the telecommunication companies, while voluntary information disclosure (VID) has a significant impact at 5%. This means that there is partial compliance by the telecommunication companies. Thus, this study made a clarion call for the enforcement of full compliance by all the telecommunication companies operating in Nigeria. It is, therefore, recommended that National Communication Commission (NCC) should monitor the compliance with the requirements of information disclosure and pursue its objective to achieve best corporate governance practices in Nigerian telecommunication companies.
Factors Affecting the Productivity of IRBM Field Tax Auditor
Authors: Samitah Sabin , Md Idris Kamil , Abdul Aziz Saliza
Published: June 2021

The purpose of this conceptual paper is to explore the idea of factors affecting the productivity of field tax auditors in the Inland Revenue Board of Malaysia (IRBM). This study is significant because IRBM has not yet implemented a systematic method of deploying officers to the field tax audit unit throughout Malaysia. The factors identified could be used as a reference in designing future human development programme in IRBM with emphasis on field tax auditors. Several variables have been identified, which are broadly classified into individual characteristics and external factors. Data for the analysis are to be sourced from IRBM’s internal database, unpublished records as well as through direct questionnaire of all respondents engaged in the field audit in Klang Valley. The proposed idea would analyse the relationship between auditors’ productivity and various variables based on the initial assumption that all variables are influencing the productivity directly. This is, however, merely an initial expectation and subject to further data analysis once the data collection is implemented and completed.
Knowledge Sharing and Barriers in Organizations
Authors: Nadason Saravanan , Saad Ram Al-Jaffri , Ahmi Aidi
Published: June 2021

The purpose of this paper is to understand the barriers that give impact towards the knowledge sharing between individuals in organizations. Knowledge sharing became the significant part of many organizations’ knowledge-management strategy. Even though the knowledge sharing is signifying practice for organizations’ competitiveness directly and market performance indirectly, several barriers make it difficult for knowledge management to achieve the goals and deliver a positive return on investment (ROI). The barriers were identified through few literature reviews. The findings of previous studies revealed that there are so many factors that are affecting the knowledge sharing in organizations. This paper provides the review of major factors that influence knowledge sharing in organizations which are the individuals, culture, technology and organizational barriers.
Salaried Taxpayers’ Internal States and Assessment Performance Under Self-Assessment System
Authors: Mat Udin Noraza
Published: June 2021

Malaysian individual tax system had evolved notably since its introduction in 1967. The first reform that impact all taxpayers was the implementation of self-assessment system (SAS) to replace the old assessment system in 2004. This is because SAS had entirely changed the taxpayers’ responsibilities from being assessed by the tax authority to a person who is responsible for assessing own income tax liability. This had triggered debates on whether taxpayers can perform their responsibilities that were previously handled by trained tax personnel. In conjunction with this issue, this paper reports the findings of a quasi-experimental evaluation of salaried individual taxpayers’ in the early stage of SAS implementation. The findings of this study are still relevant to date because even though SAS had been implemented for more than a decade, the problem of taxpayer performance is continuing due to the dynamic nature of taxation in reality. Specifically, this paper reports the influence of taxpayer’s internal states and taxpayer assistance on assessment performance of the individual salaried taxpayers. The data was collected using a quasi-experimental method known as posttest-only no-treatment control group design. The sample comprised post-graduate students, who were actual taxpayers. Among the elements of the taxpayer’s internal states considered in this study, tax knowledge was found to have a significant relationship with assessment performance. Further analysis was conducted which showed that the majority of tax knowledge dimensions had a significant relationship with taxpayer assessment performance.
Transformational and Transactional Leadership Styles on Organisational Change in the United Arab Emirates
Authors: Kitana Abdelkarim Fuad
Published: June 2021

Leaders play essential roles in developing an organisation. The underlying factors of the organisational mechanism, such as process-oriented systems, motivation, and vision, are provided by the leader. Therefore, the study aims to identify and examine the role of transactional and transformational leadership styles in the organisational change process. The researcher believes that those styles of leadership are essential in achieving a positive change in organisations. A focus group session of 120 participants, consisting of subordinates and employees from varying and diverse organisational backgrounds, has been conducted and the study found that certain leadership qualities and attributes are valued over others. Transactional and transformational leadership styles need to be integrated for the success of the organisation. Their association and relationship with factors such as organisational knowledge management, attitudinal and perceptual changes in employee perspectives, cultural changes, development in productivity and efficiency are also among the factors of organisational success. This paper looks at how the leadership styles are associated with each other, along with the reasons why each of these styles might be relevant in their way depending upon circumstances and organisational objectives concerning change and restructuring. The study showed that employees in the private sector prefer the transformational style rather than the transactional style.
Job Mismatch and Overeducation among Graduates in Malaysia
Authors: Shahidan Asnida , Ismail Russayani , Jumali Siti Norliza
Published: June 2021

The supply of young graduates entering Malaysia labour market due to the expansion in higher education undergone a sharp increase. A consequence of this is an increase in the number of individuals who are unemployed and doing jobs with low income and depressing job environment. In other words, they are doing jobs that do not commensurate to their level of educational qualifications or referred to as overeducation. By using a Job Analyst Method, which is one of the frequent methods used to measure overeducation and data from Graduate Tracer Study (GTS) published by the Ministry of Education Malaysia from 2012 - 2017, this paper provides a descriptive analysis on the extent of overeducation among graduates. The result highlights that the percentage of overeducated graduates keep on increasing, and the majority of them engaged in the labour market as clerks and sales workers.
An Analysis of the Relationship Between Equity and Composite Index in Bursa Malaysia
Authors: Mahat Fauziah , Shari Aminah , Dahir Ahmed Mohamed
Published: June 2021

This paper examines the relationship between sectoral equity and composite index in Bursa Malaysia. The relationship between equity returns and composite index is investigated using correlation-based on Ordinary Least Square (OLS) and signal decomposition techniques based on wavelet analysis. The paper uses daily data from 1999 to 2019. The OLS result indicated that majority of sectoral equity have a higher correlation with the composite index except in tin and mining sector. The wavelet analysis indicates a majority of sectors are strongly co-move. For all indices, there are lead/lag relationships between the indices except for industrial, plantation, tin mining and trade, and services. The findings have important implications for helping individual and institutional investors to understand the co-movement of equity sectors and then formulate policy measures that encourage better portfolio diversification.
Auditing Concepts and Stakeholders’ Expectations
Authors: Owolabi Sunday A. , Ajala Michael O. Oladiran
Published: June 2021

The mixed reactions occasioned by disappointing top-level financial reporting failures has not dampened the unsettling loss of confidence of key players and other financial statement users on the relevance of audit and financial statements in making the right investment decisions. There is a contemporary debate trying to resolve mixed feelings and misplaced perceptions of auditing concepts in filing widened expectation gaps of auditor’s expression of opinion. Contributing to the argument involves a detailed review of auditing concepts and broadening the understanding and educating the stakeholders on the essence of auditing. In this consideration, the study employed an exploratory research approach, reviewed related materials, journals, and periodicals in the field of auditing and financial accounting. The outcome of the review showed that Auditing concepts are specific and inclusive. Auditors are guided by these concepts and standards set out by the international standards on auditing. While these concepts are valid, there are divergences and misconceptions of what stakeholders expect from the audited financial statements. The study recommended that stakeholders require audit education and understand the essence of auditors’ reporting dilemma of regulated auditing guidelines or go beyond the auditing standards to please the stakeholders’ expectations.
Corporate Social Responsibility on Financial Performance: A Study of the Bangladeshi DSE Listed Private Commercial Banks
Authors: Saki Fatima
Published: June 2021

The fundamental purpose of the study is to examine the impact of corporate social responsibility (CSR) on the financial performance (FP) of Private Commercial Banks (PCBs) in Bangladesh. The study uses a simple random sampling technique. Ten (10) PCBs are selected as samples for the study from the Dhaka Stock Exchange (DSE) listed companies. Statistical analysis tools such as regression, analysis of variance (ANOVA), and correlation are applied to collected data to examine CSR's impact on selected banks' financial performance. In the study, net profit after tax (NPAT), earnings per share (EPS), net asset value per share (NAVPS), return on assets (ROA), return on equity (ROE), and market value per share (MVPS) are considered as dependent variables and the independent variable, corporate social responsibility (CSR). The findings reveal that the EPS, NAVPS and MVPS of the selected banks are significantly influenced by CSR 56.4, 62.0, and 59.8 percent, respectively. In contrast, CSR has an insignificant relationship with NPAT, ROA, and ROE. The study also indicates a high degree positive and statistically significant correlation between CSR and financial performance (EPS, NAVPS, and MVPS). CSR influences financial performance essentially, so considering social benefits, the banks should perform CSR activities emphasizing educational, environmental, and health issues.
Assessing the Potential of Market Towns in the Mountains: Case Studies from the Hindu Kush-Himalayas; ICIMOD Occasional paper No. 25
Authors: Sharma Pitamber , Khanal Narendra
Published: June 2021

Small towns and market centres can play an important and effective role in the development of mountain areas. However, strategies for the identification and assessment of the potentials of market towns and the formulation of a specific programme to develop the market town potential in mountain areas of the Hindu Kush-Himalayas are lacking. The present report builds upon existing literature and elucidates the application of the methodology for the assessment as well as the development of prioritized action plans of the market towns with most potential in Dechang County in Sichuan Province, China, Tehri Garhwal district in the UP hills, India, Dang district in Nepal, and Ghizar district in the Northern Areas in Pakistan. These areas represent the diverse physiographic, spatial, and economic context of the Hindu Kush-Himalayan (HKH) mountains. Spatio-economic profiles for each of the districts were prepared on the basis of secondary data complemented by field-level information. These profiles provide the socioeconomic, demographic, and development parameters as well as the policy context of the development of market towns . Several criteria were used in each context to identify and assess the market towns with the most development potential. On the basis of the field visits and participatory rapid appraisal methodology, several prioritised areas of action are identified for the promotion of a selected number of market towns with the most development potential in each context. The exercise brings forth the enormous importance of the strategy for regional infrastructural development of market towns, both in the realisation of the production potential of the hinterland and in enhancing the forward and backward linkages. Human resources' development and the strengthening of the local-level institutional mechanisms also appear as key elements in designing 'interventions' for the promotion of market towns. In the context of the HKH countries, where planning manpower is often top heavy, the studies also demonstrate the partnership that can be established between academic institutions, rural development agencies, and governmental agencies in supporting demand driven approaches to the promotion of market towns.
Facing the future
Authors: Clodd Sue
Published: June 2021

This study aimed to explore the experience of the transpersonal in contemplating retirement, as it impacted on five female co-researchers and myself.  All were aged between 55 and 65 and were actively, or recently, engaged in careers in either psychotherapy or therapeutic social work.  To allow for deep self-exploration, a heuristic research method, as described by Moustakas (1990), was chosen. Data was collected from my reflective, creative journal, and from the co-researchers using dialogue-based interviews. Data was analysed using an adapted form of thematic analysis. Individual and composite depictions were created and a creative synthesis developed. Two major transpersonal themes emerged: confronting mortality and seeking authenticity and growth. Findings suggest we cannot have the second without acknowledging the first. Subordinate themes demonstrate how we are managing this dilemma and exploring a place for ourselves in the future. Findings further suggest we do this by holding two distinct concepts of time: a linear concept relating to confronting mortality, and an expansive concept relating to seeking meaning and fulfilment in exploring new avenues or rediscovering latent parts of ourselves. These two concepts acknowledge spiritual dimensions in our lives and help us manage the knowledge of mortality. The findings are critically discussed in relation to relevant literature. Finally, the limitations of this study are explored and ideas for future research identified.
Reiki practitioners’ experiences of self-healing and transformation
Authors: De Vitto Jules
Published: June 2021

This research explored the experiences of healing and transformation within Reiki practitioners. Reiki practitioners are attuned to a traditional and ancient hands-on healing technique which involves the practitioner channelling life-force energy through their hands to heal themselves or others. The methodology of intuitive inquiry was used, and the interview transcripts of eight participants were analysed using Thematic Content Analysis. Eight themes were formed and included: Opening the Door, Shifting Beliefs, Lifestyle Changes, Healing Crisis, Moving Past Doubts, Spiritual Connection and Self-Empowerment. The results were presented through a compound narrative of the participants’ experiences. The findings showed that Reiki practitioners experienced transformation on mental, emotional, physical and spiritual levels. Many of the participants experienced struggles that they learned to interpret as meaningful. They also shifted their beliefs and made lifestyle changes which led to greater self-empowerment.