bluuebunny/crossref_metadata_2025 huggingface dataset:
КООРДИНАЦІЯ ЛАНЦЮГА ПОСТАЧАННЯ:НАУКОВО-МЕТОДИЧНІ ПІДХОДИ
Authors: Сеник Ю.І.
Published: October 2023

Ключовим завданням логістичної підтримки транспортно-експедиторських робіт є підвищення рівня координації наскрізного потокового процесу всіх етапах його проходження. Ключове завдання управління інтегрованими бізнес-процесами полягає в їхній логістичній координації. Основним завданням координації ланцюгів доставок є забезпечення максимальної оптимізації процесу та мінімізації змін системи з часом. Розроблена система повинна бути адаптивна як до не запланованих змін, так і до системної модернізації зі збереженням своєї ефективності або її збільшенням. Ефективним інструментом побудови транспортного ланцюга та його регулювання є підписання контракту, що забезпечить централізовану роботу структурно не пов’язаних учасників транспортування. Контрактний підхід дозволяє динамічно змінювати свої замовлення в різні періоди, що забезпечує ефективну роботу як виробника, так і покупця, який, у разі замовлення, наприклад, пакувальних матеріалів чи інгредієнтів, може орієнтуватися на зміни попиту кінцевого споживача і ефективно використовувати власні ресурси.
Pengaruh Sistem Keuangan Desa, Partisipasi Penganggaran, Dan Pengawasan Terhadap Akuntabilitas Pengelolaan Dana Desa
Authors: Megantari Ni Putu Nofy , Kusumawati Ni Putu Ayu
Published: October 2023

This researcher wants to find out the influence of the village financial system, participation in the establishment, and supervision of the village fund management account in the villages of the north Denpasar sub-district. The population in this study is the Village Chief, Village Secretary, and Head of Finance village in north Denpasar sub-district. The sample from this study amounted to 24 people incude the village raisi, village kotibi, and the financial manager. The sample collection technique used is saturated samples. The results of this research shows that the rural financial system has a positive and significant impact on theaccountability department of rural development, participation in the budgeting has a negative and negligible impact on accountability for village fund management, and control has positive and low impact on rural fund managemet responsibility.
Pengaruh E-Commerce, Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kinerja Keuangan Perusahaan
Authors: Aditya I Kadek Dodik , Erlina Wati Ni Wayan Alit
Published: October 2023

This study aims to determine the effect of e-commerce, the use of accounting information systems and internal control on the company's financial performance. This research was conducted in Denpasar City  with UMKM as research subjects . The population in this study were all UMKM in Denpasar City with a total of 32,226. The sampling method used in this study was purposive sampling with the sample size determined by the Slovin formula. Samples used is 102 samples. Collecting data using a questionnaire with data analysis and multiple linear regression analysis. Results of this study indicate that e-commerce has a positive effect on the company's financial performance. Accounting information systems has a positive effect on the company's financial performance. Internal control has a positive effect on the company's financial performance. For UMKM owners in Denpasar City, the results of this study can be used as a reference and theoretical basis in improving the company's financial performance. This can be done by optimizing the use of e-commerce, so that consumers will feel more secure in conducting transactions. Optimizing the use of accounting information systems within the company in order to know the increase or decrease in capital experienced by the company. Optimizing existing internal controls in the company by conducting regular and periodic financial evaluations so as to reduce the possibility of financial fraud in the company
Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Fungsi Badan Pengawas terhadap Kualitas Laporan Keuangan
Authors: Mahendra I Putu Adi , Indraswarawati Sang Ayu Putu Arie , Satriya I Wayan Budi
Published: October 2023

The progress of LPD depends on the quality of the financial statements generated.  Financial statements are said to be qualified if they meet four characteristics, namely relevant, reliable, comparable, and understandable. The purpose of this research is to find out the effect of human resource competencies, the use of information technology and the function of supervisory bodies on the quality of financial statements (empirical studies on the LPD in Buleleng subdistrict). The population in this study is all employees and supervisory bodies which amounted to 198 people with 63 people selected as research samples.  Sample capture uses a non probability sampling method with purposive sampling techniques.  Data analysis techniques include validity tests, reliability tests, descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, F tests, R2 tests, and t tests.  Based on the results of the analysis shows that the competence of human resources does not have a significant effect on the quality of financial statements. While the use of information technology and the function of supervisory bodies has a positive and significant effect on the quality of financial statements.
Pengaruh Ketaatan Aturan Akuntansi, Asimetri Informasi, Dan Whistleblowing Terhadap Kecurangan Akuntansi (Fraud) Pada Lpd Se-Kecamatan Pupuan Tabanan
Authors: Setiyawan I Putu Agus Awan , Cita Ayu Putu
Published: October 2023

Kecurangan (fraud) merupakan penipuan yang disengaja dilakukan yang menimbulkan kerugian tanpa disadari oleh pihak yang dirugikan dan memberi keuntungan bagi pelaku kecurangan. Kecurangan Akuntansi merupakan kesengajaan melakukan tindakan merugikan untuk memperoleh keuntungan dengan cara memanipulasi sehingga melaporkan laporan keuangan tidak sesuai keadaan sebenarnya.  Kecurangan akuntansi yang terus dibiyarkan begitu saja dapat merugikan banyak pihak hingga menyebabkan kebangkrutan bagi perusahaan.

Penelitian ini bertujuan untuk mengetahui pengaruh ketaatan aturan akuntansi, asimetri informasi, dan whistleblowingterhadap kecurangan akuntansi (fraud) pada LPD Se-Kecamatan Pupuan Tabanan. Populasi dari penelitian ini adalah pegawai LPD Se-Kecamatan Pupuan Tabanan dengan jumlah keseluruhan LPD di Kecamatan Pupuan adalah sebanyak 24 LPD dan yang tidak aktif sebanyak 2 LPD. Jumlah sampel dalam penelitian ini sebanyak 136 orang yang ditentukan dengan teknik purposive sampling dan diuji menggunakan teknik analisis regresi linear berganda.

Hasil penelitian ini menunjukkan bahwa Ketaatan Aturan Akuntansi berpengaruh negatif terhadap kecurangan akuntansi (fraud). Asimetri Informasi berpengaruh positif terhadap kecurangan akuntansi (fraud). Whistleblowing  berpengaruh negatif terhadap kecurangan akuntansi (fraud). Hasil penelitian ini dapat digunakan sebagai bahan pertimbangan dalam merancang regulasi dan kebijakan yang berkaitan dengan pecegahan tindak kecurangan akuntansi.

 

Kata Kunci : Ketaatan Aturan Akuntansi, Asimetri Informasi, Whistleblowing, Kecurangan Akuntansi
Analisis Pemanfaatan Aplikasi Akuntansi Berbasis Android (SI APIK) Untuk Menunjang Pelaporan Keuangan UMKM
Authors: Satyawan I Putu Yudhi Antara , Fery Karyada I Putu , Yeni Yuliantari Ni Putu
Published: October 2023

In this digital era, there are still many MSMEs that have not made financial reports and are still doing financial records manually. This study aims to identify whether the application of SI APIK can assist in supporting financial reporting in the Teh Poci Fresh business. This type of research is descriptive qualitative research, with data collection techniques in the form of observation, interviews and documentation, this research is carried out by reporting analysis through the application of the APIK SI application, as well as analyzing the benefits and constraints of the APIK SI application implementation. The results obtained that the application of SI APIK can help meet the needs of accounting information systems in SMEs. The Si Apik application helps MSMEs in carrying out accounting records and making good financial reports and in accordance with applicable rules.
Pengaruh Efektivitas Pengendalian Internal, Whistleblowing, dan Penegakan Hukum terhadap pencegahan kecurangan (FRAUD) pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Kerambitan
Authors: Sari Ni Kadek Indah Yunia , Sumadi Ni Komang , Endra Lesmana Putra Ni Made
Published: October 2023

The Village Credit Institution as a financial institution that collects village community funds should be maintained so that it does not experience bankruptcy due to fraud. This research was conducted as an effort to see what factors can help prevent fraud such as the Effectiveness of Internal Controls, Whistleblowing, and Law Enforcement. This study used 26 LPDs in Kerambitan District as a population where 77 people were determined to be the research sample. The data obtained at the research site will be processed using multiple linear regression analysis techniques. The results of the study stated that the three independent variables used were able to prevent fraud that might occur in the LPD.
Pengaruh Efektivitas Pengendalian Internal. Moralitas Individu, dan Budaya Organisasi Terhadap Kecenderungan Kecurangan (Fraud) ( Studi Kasus Pada LPD Se-Kecamatan Nusa Penida )
Authors: Apriana I Dewa Made Rasna , Arie Indraswarawati Sang Ayu Putu , Yuniasih Ni Wayan
Published: October 2023

ABSTRACT

The purpose of this study is to determine the influence of the Effectiveness of Dalam Control, Perseorangan Morality, and Organizational Culture on fraud tendencies( Fraud)( Case Study at LPD in Nusa Penida District). This study was conducted in LPD in the zona of Nusa Penida with a population of 45 LPD with a keseluruhan sample measured of 158 people. The research sample is determined by the purposive sampling method, which is a certain criterion. The informasi collection technique using a questionnaire was then carried out multiple linear regression analysis, determination coefficient test and t test. The results of this study found that( 1) the effectiveness of dalam control has a significant effect on the tendency to fraud,( 2) perseorangan morality has a significant effect on the tendency to fraud,( 3) organizational culture has a significant effect on the tendency to fraud. Suggestions that can be given are to increase the effectiveness of dalam control to prevent fraud, foster high perseorangan morality and maintain a conducive organizational culture so that fraudulent acts can be prevente..

Keywords: Effectiveness of Internal Control. Individual Morality, Organizational Culture, Cheating Tendencies.
Analisis Strategi Pengelolaan Keuangan Dan Strategi Keberlanjutan Usaha Perak Di Gaja Silver Bali Pada Masa Pandemi Covid-19
Authors: Dewi Desak Putu Eka Suari , Fery Karyada I Putu , Nuniek Hutnaleontina Putu
Published: October 2023

ABSTRACT

This study aims to to determine the financial management strategies and business sustainability strategies applied to Gaja Silver Bali to survive the COVID-19 pandemic. The population of this research is several silver craftsmen in Celuk Sukawati Village, where the sample determination uses the saturated sample method. The stages of the analysis technique used are data collection, data reduction, data presentation, and drawing conclusions. In an effort to maintain its business, Gaja Silver Bali made bank credit loans, these efforts were made to help the company's productivity and pay employee salaries. Purchases of raw materials in cash are also carried out in order to avoid trade debts that will burden his business in the future. Various forms of promotion are carried out by utilizing social media, as well as Word of Mount with the aim of introducing Gaja Silver Bali to the wider community. In creating consumer satisfaction, Gaja Silver Bali always maintains product quality, provides good service, and a fast production process for consumers so that later consumers will want to survive to transact with Gaja Silver Bali. Focusing on future changes (forward looking) is the task of all businesses, including Gaja Silver Bali. The owner of Gaja Silver Bali plans to upgrade the company from UD to CV with the aim that business continuity is more guaranteed besides that the company can carry out its business activities officially and legally according to the law. In an effort to maintain its business, Gaja Silver Bali is also restructuring.
Pengaruh Literasi Akuntansi, Tingkat Pendidikan, dan Umur Usaha Terhadap Penggunaan Informasi Akuntansi pada UMKM se-Kecamatan Ubud
Authors: Sari Dian Novita , Bayu Putra Cokorda Gde , Padnyawati Kadek Dewi
Published: October 2023

The existence of MSMEs as a supporting pillar of the economy which has an impact on reducing poverty and unemployment in Indonesia as a developing country. However, a process in managing MSME is not easy to reverse its very strategic role. One of the problems faced by MSMEs is related to financial management. In this case accounting has a fairly important role in making decisions that will have an impact on survival MSMEs. Given the importance of recording expenses and income in the business being run, for this reason, MSME actors need to understand the use of accounting information. In a business, if accounting information is not applied effectively, businesses that have prospects for success may experience bankruptcy due to inaccurate decision making. The development of MSMEs in Ubud District has developed quite rapidly, reaching 10,459 MSME actors. The purpose of this study was to determine the effect of accounting literacy, education level, and business age on the use of accounting information in MSMEs throughout Ubud District. The sample used in this study was 99 MSME actors. The analytical method used is multiple linear regression analysis. The results of this study found that accounting literacy, education level, and business age partially had a positive and significant effect on the use of accounting information in MSMEs throughout Ubud District.
Pengaruh Penerapan Budaya Tri Hita Karana, Kecerdasan Emosional, Keadilan Prosedural, Dan Internal Control Terhadap Kecenderungan Kecurangan Akuntansi Pada Lembaga Perkreditan Desa (Lpd) Se-Kecamatan Nusa Penida
Authors: Dwi astana I kadek Yogi , Sumadi Ni Komang , Samtika Putra I Putu Deddy
Published: October 2023

The goal of this reserach was to help examining the influence of the implication of the Tri Hita Karana culture, emotional intelligence, procedural justice, and internal control toward tendency of fraud in accounting in institutions of village credit (LPD) throughout the Nusa Penida sub-district. This study was done at LPDs through  the Nusa Penida sub-district with a total 45 LPDs populations with a sample size of 135 people. The sample was examined by purposive method of sampling, namely several determined criteria. Data collection techniques applying a questionnaire then performed with analysis of multiple linear regression, test the coefficient of determination and also t test. Then the results stated that (1) the implication of the Tri Hita Karana culture gives no significant effect toward tendency of fraud of accounting, (2) emotional intelligence gives such a negative and also significant effect toward tendency of accounting fraud, (3) procedural justice gives such a significant and also negative influence toward tendency of fraud of accounting, (4 ) internal control gives such a negative and significant effect toward tendency of fraud of accounting. The advice given is that it is hoped that all LPDs in the Nusa Penida sub-district will be able to apply the Tri Hita Karana culture in LPDs properly. By implementing the tri hita karana culture, it will affect a good cultural climate which will also create good behavior for everyone in the LPD environment, so as to reduce accounting fraud.
Pengaruh Good Corporate Governance Dan Budaya Organisasi Terhadap Kinerja Lembaga Perkreditan Desa (LPD) Dengan Kompetensi Manajerial Sebagai Variabel Moderasi Pada LPD Se-Kecamatan Penebel
Authors: Siska Yanti Ni Wayan , Erlina Wati Ni Wayan Alit , Hutnaleontina Putu Nuniek
Published: October 2023

Organizational performance (LPD) is the work result of various goals that have been planned beforehand, and is used as a benchmark in organizational assessment. Evaluation is carried out to determine the effectiveness and efficiency of LPD activities in achieving the goal of developing a business. This research was conducted in order to determine the effect of Good Corporate Governance and Organizational Culture on the Performance of Village Credit Institutions (LPD) with Managerial Competence as a Moderating Variable in LPDs throughout Penebel District. The population in this study amounted to 170 respondents consisting of the Chairperson, Secretary and Treasurer of the LPD in 58 LPDs throughout Penebel District. The sample in this study amounted to 170 people who were determined by saturation sampling technique and tested by Partial Least Squares analysis technique. The results of this study explain that Good Corporate Governance and Organizational Culture have a positive and significant influence on the Performance of Village Credit Institutions. Meanwhile, the interaction between Managerial Competence and Good Corporate Governance and Organizational Culture has a positive and insignificant influence on the Performance of Village Credit Institutions.
The efficiency of agricultural spending in Italy: A territorial analysis
Authors: Amato Assunta , Castellotti Tatiana , Diglio Giulia , D'Oronzio Maria Assunta , Gaudio Franco , Suanno Mariacarmela
Published: October 2023

This paper assesses the efficiency of public agricultural expenditure in each Italian region through the analysis of regional budgets, both as a whole and in relation to specific agricultural policy measures. The degree of integration/complementarity between regional funds and Community funds of the second pillar of the CAP is also evaluated, in order to determine whether European resources are used by the Regions as a substitute for or in addition to regional measures. In Italy, public agricultural funding comes from three sources: the EU, the State, and the regions. While the literature on the effectiveness and efficiency of public spending in agriculture focuses on EU funds, the present research also takes into consideration the agricultural spending of Regions.This original analysis of agricultural spending at the regional level has been made possible by the databank of the CREA (Council for Agricultural Research and Economics), which has been gathering information on the allocations, payments, and remaining balances of regional accounts since 1990. The expenditure items for the agricultural sector included in the regional budgets were reclassified according to an original methodology created by the INEA (National Institute of Agricultural Economics, today CREA). The results show that the overall efficiency of public expenditure has improved over the last two decades (from less than 40% in 2000 to just over 50% in 2019). This improvement is quite evident in the South and the Islands and less so in the North. Agricultural policy measures that can be defined as "short term measures" (contributions to public and private entities involved in agricultural and forestry activities for running costs, such as salaries, telephone, electricity, etc.) show a good spending capacity, while measures requiring planning, such as business investments, still present difficulties. As regards integration/complementarity between regional funds and EU Fund for Rural Development Programmes (RDPs), the regions have been classified depending or whether or not they differentiate between the RDP financing and Budget financing. In the most recent period of 2014-2020, most regions have tended to target both sources of funding to support the same types of priority activities.
Financial evaluation and credit access of agricultural firms
Authors: Iotti Mattia
Published: October 2023

Agricultural firms are characterized by significant investments, both in fixed capital and in working capital. To finance investments, in addition to equity capital, access to credit becomes essential. Concerning this topic, various researches have shown that agricultural firms have difficulty accessing credit, due to reduced average size of farms, often poor financial culture and difficulty in communicating with lenders.To facilitate relations between agricultural firms and lenders in Italy, various regulatory provisions, over time, have changed the regulatory framework of agricultural credit. The offer of credit lines is today wide, even if granting of credit favors larger and more structured firms, and credit is concentrated in a few Italian regions. Public intervention through guarantees, and the introduction of a non-possessory revolving pledge, have favored access to credit for agricultural firms in recent years.The business cases analyzed have highlighted how investments of firms in fixed capital for the purchase of plants, and working capital, for aging of productions, amplify financial needs of firms and make it necessary to evaluate financial sustainability of operations. Recent increase in loans for ESG investments, and consequent regulatory framework, can facilitate financing of agricultural firms, enhancing their social role also in favor of smaller firms, cooperatives and firms in disadvantaged areas.
L'intervento integrato con i giovani: la collaborazione tra Centro Giovani Ponti ed équipe Diagnosi e Trattamento Precoce del SerD
Authors: Antonini Tiziana , Bertani Angelo , Coppin Paola , Micheli David , Negri Attilio , Sassella Francesca , Scaramuzzino Maria Francesca
Published: October 2023

La necessità di un approccio mirato per prevenire e curare i disturbi da uso di sostanze e le addiction comportamentali tra i giovani tra i 14 e i 24 anni ha portato all'implementazione di un modello di lavoro congiunto presso l' ASST Santi Paolo e Carlo di Milano. Il modello coinvolge l'equipe di Diagnosi e Trattamento Precoce (DTP) del Servizio per le Dipendenze (SerD) Territoriale e il Centro Giovani Ponti (CGP), entrambi appartenenti al Dipartimento di Salute Mentale e Dipendenze (DSMD). Lo scopo di questa collaborazione è fornire ai giovani pazienti e alle loro famiglie un ambiente accogliente e accessibile dove trovare supporto ed assistenza. Il modello cerca di ridurre "l'intervallo di malattia non trattata" attraverso la facilitazione della diagnosi precoce e la terapia tempestiva. In particolare, il CGP fornisce una porta d'ingresso ai servizi specializzati per il trattamento delle dipendenze, agevolando così l'accesso di pazienti e familiari. L'articolo descrive il modello operativo implementato attraverso questa collaborazione e riporta i risultati preliminari raggiunti tra marzo 2021 e agosto 2022. L'articolo discute i casi specifici in cui il modello viene applicato, l'uso di test diagnostici e i benefici della collaborazione tra i servizi. Nel complesso, la partnership tra l'equipe DTP e il CGP ha mostrato risultati promettenti nell'affrontare le esigenze dei giovani e delle loro famiglie.
Intersoggettività interrotta e salute mentale di bambini e adolescenti durante e dopo il Covid-19: i risultati di una ricerca
Authors: Lucantoni Davide , Orazi Francesco , Sofritti Federico
Published: October 2023

L'articolo è finalizzato a presentare gli esiti dell'emergenza pandemica in termini di salute mentale di bambini e adolescenti in Italia. In particolare, vengono pre-sentati e discussi i risultati di una ricerca realizzata tra i professionisti operanti nel settore della psichiatria e della psicologia specializzati in infanzia e adole-scenza. Lo studio, che si avvale di metodologie quali-quantitative, approfondisce le principali conseguenze del distanziamento sociale in termini psichici. I risulta-ti sono in linea con le principali evidenze sottolineate dalla ricerca internaziona-le e mettono in evidenza gli effetti particolarmente negativi che l'emergenza pan-demica ha provocato sulla psiche dei minori. Emerge come l'interruzione dell'intersoggettività e la digitalizzazione forzata delle relazioni abbia innescato o fatto emergere disturbi della psiche molteplici e variegati, legati anche a va-riabili socio-economiche, alla situazione famigliare pregressa, al territorio di ri-ferimento. La ricerca sottolinea infine come la comprensione e la gestione della salute psichica di queste fasce di popolazione, anche da un punto di vista orga-nizzativo-sanitario, sarà cruciale nell'ottica di medio e lungo periodo.
Comorbilidad entre uso de alcohol y tabaco y adicción a tecnologías de información: evaluación del modelo BIS/BAS
Authors:   Universidad Intercontinental, Pulido Rull Marco Antonio , Hernández Ávila Ana Marion ,   Universidad Iberoamericana, Irecta Bonnet Carolina ,   Universidad Iberoamericana, Silos Suárez María José ,   Universidad Iberoamericana, Valenzuela Arena Mariana ,   Universidad Iberoamericana, Reynoso Ascencio Mariana ,   Universidad Intercontinental, Valdez Ortelli Diana ,   Universidad Intercontinental, Rivera Fong Liliana ,   Universidad Intercontinental
Published: October 2023

Esta investigación reporta los resultados de dos estudios. En el primero de ellos se evaluó la correlación entre abuso de alcohol y tabaco y cinco escalas que miden adicción a diferentes tipos de aplicaciones tecnológicas (internet, redes sociales, teléfono móvil, juegos en línea y cibersexo). Una muestra de 600 estudiantes universitarios contestó la batería. Los resultados mostraron correlaciones directas entre las escalas; aquéllas entre consumo de alcohol y las adicciones tecnológicas tuvieron magnitudes más altas que sus contrapartes con abuso de tabaco. En un segundo estudio se aplicóla misma batería y se añadió la escala BIS/BAS. Un total de 622 estudiantes de licenciatura contestaron los instrumentos. Los resultados mostraron que BAS-Búsqueda es un predictor común de abuso de alcohol y algunas adicciones tecnológicas. Por su parte, BAS-Motivación predice abuso de tecnologías de la información que se emplean para interactuar con otros individuos.
La Psicología ¿Qué investigar?
Authors:   Universidad Veracruzana, Ribes Iñesta Emilio
Published: October 2023

Se argumenta que la investigación científica en psicología sólo se puede sustentar en preguntas enmarcadas en la lógica de una teoría general. La psicología carece de dicha teoría general principalmente por la confusión conceptual que priva en su lenguaje disciplinar. Esta confusión se deriva de asumir que los términos psicológicos en el lenguaje ordinario denotan procesos o entidades especiales, y de la identificación errónea entre conceptos y entidades o acontecimientos. Se afirma también que toda metodología de investigación científica depende de una teoría general, por lo que no pueden existir metodologías autónomas que por sí mismas validen o justifiquen los hallazgos de la investigación. Se subraya la existencia de cuando menos ocho paradigmas ontológicos distintos y, por consiguiente, de ocho psicologías distintas inconmensurables que, aunque empleen los mismos términos, se plantean preguntas diferentes sobre fenómenos psicológicos no comparables. Se examinan algunos problemas derivados de este estado de cosas en la investigación en psicología y se proponen pasos iniciales para remediarlo.
El contexto moral como facilitador del altruismo en las decisiones económicas
Authors:   Universidad de Colima, Pérez Verduzco Germán , Laca Arocena Francisco ,   Universidad de Colima, Luna Bernal Alejandro ,   Universidad de Guadalajara
Published: October 2023

La investigación sobre la influencia de las motivaciones morales en las decisiones económicas es casi nula en México, sobre todo aquella que se realiza desde una perspectiva experimental. Esto resulta desafortunado si se piensa que las problemáticas sociales más padecidas en México tienen que ver con cuestiones como la corrupción o la impunidad, donde se evidencia claramente la preferencia de los intereses propios sobre los de la sociedad en general. En este trabajo se indagaron los efectos del contexto moral y el razonamiento moral en la toma de decisiones económicas que tienen consecuencias para otros agentes. Una muestra de 32 trabajadores fue evaluada en cuanto a su nivel de desarrollo moral mediante la aplicación del Defining Issues Test y después participó en un experimento. El grupo control formó parte del Juego del Dictador en su versión estándar, mientras que el grupo experimental participó en el mismo juego pero con un contexto moral, ello con el propósito de evaluar en qué medida se incrementaban las asignaciones altruistas hacia los receptores del dinero. Los resultados mostraron que cuando los dictadores están en un contexto moral son más altruistas en sus distribuciones monetarias.
Presencias de lo digital en la narrativa chilena reciente. Matías Celedón, Cynthia Rimsky, Mike Wilson
Authors: Walker Carlos
Published: October 2023

El objetivo de este artículo es analizar cómo las herramientas digitales inciden en los procedimientos de escritura utilizados por tres novelas chilenas recientes: La filial (2012) de Matías Celedón, Leñador o ruinas continentales (2013) de Mike Wilson, La revolución a dedo (2020) de Cynthia Rimsky. Se trata de examinar cómo la puesta en primer plano del procedimiento determina una marcada orientación de estas escrituras hacia, por un lado, ciertas modalidades tradicionales de recuperación de estrategias de las vanguardias históricas, y por otro lado, cómo esa misma exhibición del procedimiento implica una fuerte marca de los problemas que enfrenta la escritura en la actualidad, en particular, en lo referido a una presión ejercida por lo digital. En este marco, se presentan reflexiones sobre los modos contemporáneos de narrar y los verosímiles literarios que se hacen posible en esta coyuntura.
Elegía Joseph Cornell de María Negroni. Hacia una poética del detalle
Authors: Mancilla Juan Manuel
Published: October 2023

El artículo indaga en las posibilidades críticas que se articulan en la obra Elegía Joseph Cornell de María Negroni. A partir de algunas categorías ensayadas por Ginzburg (el detalle), Barthes (la frase) y Ranciere (vagabundeo), en el análisis se exponen las modalidades y operaciones de esta escritura, intentando evidenciar el efecto desestabilizador de su propuesta.
Abordajes desde el centro y el margen: la sagesse des nations según Beauvoir y Vian
Authors: Montecchio Estefanía Silvia
Published: October 2023

La sabiduría popular, que se expresa en refranes, encontró numerosos detractores en el contexto de la posguerra. Entre ellos, Simone de Beauvoir y Boris Vian. La primera escritora había experimentado tras la Liberación el cambio que la llevó a desarrollar, junto a Sartre, la teoría del compromiso, que se encauzaba a través de formatos textuales y características estilísticas particulares y pautadas. Boris Vian, que fue durante un tiempo amigo de los llamados existencialistas, escribió, como ella, un texto mediante el cual atacaba la sagesse des nations. El propósito del presente trabajo es estudiar, mediante una aproximación estilística, los textos (aunque menores) de sendos autores, en los que se oponen a estos clichés.
Rupay. Una estética de la violencia política en la narrativa gráfica latinoamericana
Authors: Hidalgo Daniel Esteban
Published: October 2023

Las sangrientas consecuencias históricas de la instalación del modelo neoliberal en América Latina han sido abordadas por diversas manifestaciones artísticas desde mediados del siglo xx. A partir de la novela gráfica Rupay. Violencia política en el Perú 1980 – 1985, de los autores Jesús Cossio, Luis Rossel y Alfredo Villar, se indagará en la representación gráfica de la violencia política como producto de una estética en tensión y de múltiples alcances.En este sentido, la narrativa gráfica, el cómic y sus nexos con el muralismo, la cartelería, las pancartas y la pintura, se convierte en un documento del dolor histórico, cuya puesta en escena articula fantasía y memoria. Abordaremos sus alcances desde la disciplina de la estética, articulando un diálogo con otros productos artísticos que han abordado el tema: desde los murales de Posada hasta las gráficas de la revuelta chilena de octubre de 2019. Se observarán, además, conceptos teóricos como la blanquitud de Bolívar Echeverría, lo apolíneo y lo dionisiaco de Nietzsche, así como otras observaciones sobre esta disciplina realizadas por Freud o Deleuze y Guattari, entre otros.En tanto a abordar un tema político histórico, también se reflexionará sobre las implicancias contextuales de la producción gráfica: la realidad peruana en primera instancia, la latinoamericana del siglo xx, en segundo lugar. Es decir, una necesaria relectura a la luz de las tesis de Mariátegui y la interpretación que hizo de estas Abimael Guzman, generando un traumático devenir de utopía política a distopía terrorífica.
Cartografiar lo desconocido
Authors: Labraña Cortés Marcela Andrea
Published: October 2023

En este artículo estudio una serie de mapas medievales y renacentistas que posibilitan la concepción de la terra incognita y de los antípodas. En base a este análisis es posible identificar al menos dos maneras en que la cartografía ha intentado dar cuenta de lo desconocido y de la nada.
Arte e inversión: el barón de Charlus, entre la “naturalidad” y el artificio
Authors: Salaris Banegas Francisco
Published: October 2023

Este trabajo analiza desde una perspectiva estética la figura del invertido proustiano, tal como aparece en el primer capítulo de Sodoma y Gomorra. Allí, el narrador presencia un encuentro sexual entre el barón de Charlus y el chalequero Jupien, que es descripto de acuerdo a las leyes de la naturaleza. A continuación, esboza una teoría de la inversión –así llama a la homosexualidad– según la cual los invertidos esconden en realidad un alma de mujer. Trabajaremos con cuatro elementos clave del pasaje, para sostener la hipótesis de que el invertido puede leerse como una representación del arte, de acuerdo a la teoría estética de Proust. Dichos elementos son: a) el carácter “naturalista” del invertido; b) el artificio que rodea al invertido; c) la comparación con la polinización de las flores; d) el carácter de “voyeur” del narrador.
Visiones sobre Israel-Palestina: archivo, cosmopolitismo y transnacionalidad en Cynthia Rimsky, Irmgard Emmelhainz y Lina Meruane
Authors: Pastén López Ignacio Andrés
Published: October 2023

Con la publicación de Literatura de inmigrantes. Árabes y judíos en Chile y México (2011), Rodrigo Cánovas amplió la óptica de estudio de las llamadas literaturas nacionales.Traza una ruta literaria que parte con la expulsión en 1492 de las minorías étnicas y religiosas de la península ibérica en el capítulo "Migraciones: ashkenazis, sefarditas y judíos", hasta llegar en el acápite final al cambio de milenio entre los noventa y los dos mil con obras como las de Ariel Dorfman, Alejandro Jodorowsky y Roberto Brodsky, quienes planteaban por primera vez el conflicto de la diáspora judía hacia el Cono Sur. Insistiendo en el problema de pensar una cartografía chileno-mexicana, propongo atender las visiones sobre el conflicto Israel-Palestina que un grupo de escritoras contemporáneas han puesto de relieve desde una mirada transoceánica y transnacional. Estudiaré tres aspectos de los libros Poste restante (2001), Volverse Palestina (2013) y El cielo está incompleto (2015) de las chilenas Cynthia Rimsky y Lina Meruane, así como de la mexicana Irmgard Emmelhainz respectivamente. Primero, incurro en las matrices teóricas del giro archivístico o de narraciones documentales (Lionel Ruffel 2012), así como las ideas en torno a las “novelas sin ficción” (Jorge Volpi 2018), en tanto los cuatro libros se trabajan desde la inclusión de materiales de archivo privados de cada escritora de un pasado familiar que se enfrentó a diferentes momentos históricos de la migración forzada acaecida por el conflicto estatal entre Israel y Palestina. Segundo, analizo en la categoría de “Cuadernos de viaje” (Norah Dei Cas Giraldi 2010) presente en los relatos para problematizar las teorías sobre el cosmopolitismo en tanto deseo de pertenencia y reconocimiento universales (Mariano Siskind 2014) o como occidentalismo estratégico (Ignacio Sánchez-Prado 2018) en cuanto el pensar situado de Rimsky, Emmelhainz y Meruane no imagina un mercado literario mundial, sino pequeños fragmentos de escritura que anclan el pensamiento desde diversas geografías. Concluyo señalando la transnacionalidad como matriz de crítica y lectura que, frente a la reducción de la violencia en Palestina a términos domésticos como “guerras culturales o étnicas” (Emmelhainz 2015), permite pensar el conflicto en clave transnacional para desanudar el léxico del Estado-nación y desplazarlo a un terreno global donde el genocidio se explica como parte de un proyecto de cristalización del capitalismo neoliberal.
Perceived Psychological Preparedness of the New Tertiary Curriculum Graduates in Taking the Professional Board Examination
Authors: Sumicad Rulthan P. , Balanga Ericka Ann C. , Con-ui Cuevas Gloria , Gimarangan Rommel T. , Pacaldo Joavanni M. , Lawan Antoniette M.
Published: October 2023

This study was conducted to explore the perceived psychological preparedness of the selected graduates from the psychology department of the University of Cebu-Main Campus. It described the participants` preparedness in taking the psychometrician board examination. The way the participants adapt to the challenges experienced while reviewing, the experiences encountered by the participants through the factors, and the different coping strategies used to enhance and prepare for the upcoming board examination. The study utilized the qualitative method. There were sixteen (16) participants in this study, and they were selected through non-probability sampling, specifically purposive sampling. In data collection, an interview with a semi-structured interview guide has been used. In analyzing the qualitative data, thematic analysis by Boyatzis is being used. Codes, categories, and finding common themes were identified from the transcript of in-depth interviews. Eleven (11) emergent themes were created based on the participant's responses, which were classified under three (3) primary themes that provided answers to the sub-problems in this research. The emergent themes were extracted from the significant critical statements of the key participants. The description provided by the participants on their preparedness for taking the professional board examination, Factors that Influenced the Participants` Preparedness, has four (4) emergent themes categorized as: On Motivation; On Academic Factors; On Individual Factors; On Environmental Factors. For the challenges faced by the graduate participants about preparedness, the overarching theme is Challenges experienced by the Participants. The preparation has five (5) emergent themes: Lack of Academic Preparation, the Impact on Overall Health, High Expectations, Poor Study Habits, And Self-Confidence. The ways or strategies the participants used to cope with the difficulties faced in the examination preparation, the overarching theme is Participants’ Cope with the Challenges Met has two (2) emergent themes identified: By Ways of Addressing Challenges; By Seeking Social Support. The findings and recommendations derived from the study were used to improve the preparedness of the new tertiary curriculum graduates in taking the professional board examination.
Plant Parenting: Its Influences on the Well-Being of College Students
Authors: Goopio, John Vincent A.  , Goopio, Gabrialle Angela  , Sumicad, Rulthan P.  , Gomez, Diana O.  , Gasalatan, Nikko L.  , Diaz, Karlo Niño B.
Published: October 2023

The study explored the influence of plant parenting on the well-being of AB Psychology students during a pandemic. It further described the participants' engagement in plant-parenting, the benefits gained by the participants during the Pandemic, the challenges met by the participants during the Pandemic, and the improvements in wellbeing based on the participants' experiences as they engaged in plant-parenting. This study utilized a qualitative research method with purposive sampling for the number of participants. Semi-structured with open-ended interview guide questions were used to gather the necessary data for the study. Braun and Clarke's thematic analysis was adopted in the study's data analysis. Codes, categories, and common themes were identified from the transcript of in-depth interviews. Thirteen (13) emergent themes were established from the participants' responses that were classified under three (3) overarching themes that provided answers to the sub-problems. The emergent themes were extracted from the significant statements of the key participants. For the description of the participants on their experiences during the Pandemic, the overarching theme, Experience of the Participants During the Pandemic, has four (4) emergent themes that were classified as Lack of Social/Physical Interaction, Negative Physical Effects; Spending with their Family; and By Being Influenced to do Home Gardening. For the Plant-parenting on influencing the participant's ways of coping with the challenges met, the overarching theme is Plant-parenting on Influencing the Participant Ways of Coping, which has five (5) emergent themes that were classified as Gardening as a Coping Mechanism; Enhancing Self-Care; Developing Awareness; Character Development; and Improvement of Wellbeing. For the challenges on the participant's wellbeing during the Pandemic, the overarching theme is Challenges Affecting the Wellbeing during the Pandemic has four (4) emergent themes: Emerging Family Issues, Emerging Issues of Mental Stability, maintaining a Healthy Lifestyle, and Academic Performance. The findings and recommendations derived from the study were used to address the challenges met during a pandemic and to promote healthy well-being through plant parenting.
Передмова редактора
Authors: Попович Ігор Степанович
Published: October 2023

Передмова редактора
Передмова редактора
Authors: Popovych, Ihor Stepanovych
Published: October 2023

Передмова редактора
OPTIMALISASI MASYARAKAT PEDULI LINGKUNGAN DAN KESEHATAN (MAS DILAN) UNTUK MENCIPTAKAN DESA TANGGUH COVID-19
Authors: Syarifah Has Dwi Faqihatus , Ariestiningsih Eka Srirahayu , Yuliati Luluk
Published: October 2023

Prevalensi kasus covid-19 di dunia pertengahan september 2020 mencapai 29.1555.581 dan kematian tercatat 929.544 jiwa dengan tersebar ke 216 negara sehingga case fatality rate sebesar 3,17%. Salah satu upaya untuk menurunkan kasus Covid-19 dan memperkecil faktor resiko adalah berperilaku hidup sehat dengan mematuhi protokol kesehatan. Untuk mewujudkan Desa Sehat dan Tangguh hadapi Covid-19, salah satunya adalah dengan implementasi Program Mas Dilan (Masyarakat Peduli Lingkungan dan Kesehatan). Tujuan program ini adalah terbentuknya perilaku kesehatan yang dilakukan atas kesadaran diri sehingga dapat menolong dirinya pribadi di bidang kesehatan dan berperan aktif dalam kegiatan-kegiatan kesehatan di masyarakat. Setiap rumah tangga dianjurkan untuk melaksanakan semua perilaku kesehatan. Adapun langkah langkah kegiatan yang akan dilakukan adalah : (1). Observasi permasalahan lingkungan dan kesehatan di desa Kramatinggil, (2). Sosialisasi Program Mas Dilan, (3) Penyuluhan dan Edukasi PHBS dan Desa Tangguh Covid-19, (4) Pelatihan Kader Mas Dilan, (5) Pendampingan Kader Mas Dilan, (6) Fasilitasi dan Pembentukan Kader Mas Dilan (7) Pembuatan buku saku (8) Monitoring dan Evaluasi Program. Monitoring evaluasi dilakukan dengan memberikan kuesioner kepada Kader Mas Dilan. Kader Mas Dilan diberi beberapa pertanyaan terkait kesehatan lingkungan dan tim juga memberikan pertanyaan yang sama sebelum memberikan edukasi kepada Kader Kesehatan. Hasil nya dari 6 Kader Mas Dilan semuanya (100%) ada peningkatan nilai pre test dan post test. Hal ini menunjukan bahwa dengan adanya kegiatan pengabdian masyarakat ini, kader posyandu lebih memahami dan mendapat banyak ilmu tentang stunting serta metode edukasi yang aman, nyaman dan efektif pada saat masa Pandemi Covid-19.
Structure and Pathogenesis of Hepatitis C Virus in Liver Cirrhosis & Hepatocellular Carcinoma: A Narrative Review
Authors: Khan Nazia Hasan
Published: October 2023

Clinical outcomes of chronic hepatitis C virus (HCV) infection include liver cirrhosis, liver failure, and hepatocellular carcinoma (HCC). Acute infection is usually asymptomatic, and chronic hepatitis is common. Hepatic involvement is crucial leading to liver cirrhosis and carcinoma. Pathogenesis of HCC is not yet completely understood. We tried here to discuss the structure of HCV, immune-pathogenesis, development of cirrhosis and carcinoma in diminutive and unpretentious arrangement.
Bangladesh Journal of Medical Microbiology, January 2023;17(1):1-2
Diagnostic Validity of Flagellin Gene (fliC) in Urine for the Detection of Typhoid Fever
Authors: Jahan Nasreen , Huq Naila , Yusuf Md Abdullah , Morshed Md Shahed , Chhobi Farida Khatun , Shamsuzzaman S M
Published: October 2023

Background: Accurate diagnosis of typhoid fever is important issue for the treatment of the patients.
Objective: The purpose of the present study was to evaluate the nested PCR for the diagnosis of suspected cases of typhoid fever targeting the flagellin gene (fliC) of Salmonella Typhi from urine.
Methodology: This cross sectional study was conducted in the Department of Microbiology of Dhaka Medical College (DMC), Dhaka. Specimens were collected from OPD of DMCH, Dhaka Shishu Hospital (DSH), Dhaka and National Institute of Neurosciences and Hospital (NINSH), Dhaka from July 2013 to June 2014 for a period of one year. All suspected patients of typhoid fever irrespective of age, sex and history of antibiotic intake who attended the OPD of DMCH, DSH and NINSH were selected for this study. Diagnosed cases of febrile illness other than typhoid fever were excluded from the study. Blood and urine were collected and all isolates were tested for antimicrobial susceptibility by Kirby-Bauer modified disc-diffusion technique. Widal test and CRP were performed. Nested PCR was performed in the urine and blood to detect the DNA of Salmonella Typhi.
Results: Among 72 typhoid fever patients, 33(45.8%) were Widal test positive and 42(55.5%) were blood culture positive. Out of 30 blood culture negative patients nested PCR in urine was positive in 5(16.7%) cases. The sensitivity, specificity, PPV, NPV and accuracy of nested PCR in urine were 97.6%, 83.3%, 89.1%, 96.1% and 91.7% respectively.
Conclusion: In conclusion the nested PCR for the diagnosis of typhoid fever targeting the flagellin gene (fliC) of Salmonella Typhi from urine may be very useful diagnostic tool.
Bangladesh Journal of Medical Microbiology, January 2023;17(1):34-39