bluuebunny/crossref_metadata_2025 huggingface dataset:
Quan Niệm Về Thế Giới Sống Từ Edmund Husserl Đến Claude Romano
Authors: Lê Bảo Lộc
Published: September 2024

Tương quan giữa thế giới và tâm thức con người đã được suy tưởng dưới nhiều lăng kính khác nhau. Ở trường phái hiện tượng luận, tương quan này được suy tưởng dựa trên lối kiến tạo của cái tôi thuần túy. Chính vì thế, từ khi Husserl khởi xướng hiện tượng luận, người ta đã cho rằng thế giới phụ thuộc vào cấu trúc của ý thức con người. Tuy nhiên, hiện tượng luận đã vấp phải những vấn đề nghiêm trọng. Nếu thế giới chỉ phụ thuộc vào ý thức của một người nào đó thì thế giới được quan niệm đầy đủ như nó là hay chưa, bởi vì một người nào khác cũng ý thức về thế giới thì sao? Chắc hẳn, thế giới phải được “cộng thêm” vào “nhiều lần được ý thức nữa”. Dù cho Husserl về sau đã quan niệm lại thế giới ngang qua khái niệm Lebenswelt(thế giới sống) để trả lại tính uyên nguyên và tự trị cho thế giới, nhưng theo Claude Romano khái niệm này chưa thỏa đáng. Vì thế Romano đã tái quan niệm lại thế giới bằng lăng kính vị toàn thể với hy vọng làm cho thế giới được suy tưởng một cách đầy đủ bao nhiêu có thể, nhờ đó mà tương quan giữa thế giới và tâm thức con người mới hy vọng được xác định một cách thỏa đáng.
 
Abstract
The relationship between the world and human consciousness has been contemplated through many different lenses. In the phenomenological school, this relationship is considered based on the pure ego’s construction. For this reason, ever since Husserl initiated phenomenology, it has been believed that the world depends on the structure of human consciousness. However, phenomenology has encountered significant problems. If the world is solely dependent on one person's consciousness, has the world been fully conceived as it truly is, since another person is also conscious of the world? Certainly, the world must be 'added' with 'many more instances of consciousness.' Even though Husserl later re-conceptualized the world through the notion of Lebenswelt (the lived world) to restore the world’s original and autonomous nature, according to Claude Romano, this concept is still inadequate. Therefore, Romano re-conceptualized the world through a holistic lens, hoping to fully contemplate the world as much as possible, so that the relationship between the world and human consciousness might finally be adequately determined.
Những Khái Niệm Căn Bản Giúp Hiểu Hơn Về Đạo Trung Dung Của Nho Gia – Một Triết Lý Sống Dẫn Đến Cùng Đích Nhân Sinh
Authors: Trịnh Thái Sơn
Published: September 2024

Tu thân và truy cầu cái Thiện là đích nhắm của triết lý Trung Hoa. Do đó, triết lý Trung Hoa quan tâm đến cách thức làm thế nào để sống hạnh phúc và sống tốt vượt trên mối quan tâm về phương pháp luận. Đồng thời, những tư tưởng của Đông phương thường được diễn tả bằng những châm ngôn, ẩn ngữ và ngụ ngôn ngắn gọn, nhưng lại rất sâu sắc và đụng chạm mạnh đến con người. Một trong những bậc thầy lớn ảnh hưởng đến nền triết lý Trung Hoa là Khổng Tử, ông đã ảnh hưởng nhiều đến việc hình thành tư tưởng về đạo Trung Dung, nhằm chỉ ra con đường hướng con người đến cùng đích nhân sinh là sự Thiện Tối Cao. Bài viết này tập trung tìm hiểu các khái niệm Thiên 天, Đạo 道, Nhân 仁, Thành 誠, và Thánh Nhân 聖人, . Những khái niệm dẫu rất căn bản nhưng vô cùng quan trọng để hiểu hơn Trung Dung – con đường dẫn đến sự Thiện.
Abstract
Self-cultivation and the pursuit of Goodness are the goals of Chinese philosophy. Therefore, Chinese philosophy is concerned with how to live happily and live well, transcending concerns about methodology. At the same time, Eastern thoughts are often expressed in brief sayings, aphorisms, and parables, but they are profound and strongly resonate with people. One of the great masters who influenced Chinese philosophy was Confucius, who had a significant impact on the formation of the concept of the Doctrine of the Mean, which points the way for people to reach the ultimate purpose of life – the Supreme Good. This article focuses on exploring the concepts of Heaven (天), the Way (道), Benevolence (仁), Sincerity (誠), and the Sage (聖人). These concepts, although very basic, are incredibly important for better understanding the Doctrine of the Mean – the path leading to Goodness.
Vai Trò của Kinh Mân Côi và Việc Thực Hành Đối với Các Em Nghĩa 3, Giáo Xứ Chợ Quán, Niên Khóa 2023-2024
Authors: Nguyễn Thị Vân Anh
Published: September 2024

Nghiên cứu này nhằm khảo sát thói quen và cảm nhận của học sinh lớp Nghĩa 3 thuộc Họ đạo Chợ Quán về việc đọc kinh Mân Côi trong niên khóa 2023-2024. Mẫu nghiên cứu bao gồm các học sinh tham gia đọc kinh thường xuyên, đặc biệt vào Chúa Nhật và các tháng 5, 10 – thời điểm kính Đức Mẹ và nghỉ hè. Kết quả cho thấy, đa số các em cảm nhận được sự bình an và thanh thản sau khi đọc kinh, với ý hướng cầu nguyện chủ yếu cho gia đình. Tuy nhiên, nhiều em vẫn chưa hiểu rõ mục đích chính của kinh Mân Côi, khi việc đọc kinh cần hướng về Thiên Chúa qua Mẹ Maria. Nghiên cứu đề xuất tăng cường giáo dục ý nghĩa kinh Mân Côi và khuyến khích các em đọc kinh thường xuyên trong mọi hoàn cảnh để tạo sự gắn kết thiêng liêng bền vững với Chúa.
Abstract
This study aims to examine the habits and perceptions of Nghia-3 students from Chợ Quán Parish regarding the recitation of the Rosary during the 2023-2024 academic year. The sample includes students who regularly participate in Rosary prayers, particularly on Sundays and during May and October – months dedicated to honoring the Virgin Mary and the summer break. The results show that most students experience peace and tranquility after praying, with the primary intention being prayers for their families. However, many students still do not fully understand the main purpose of the Rosary, which should be directed toward God through Mary. The study suggests strengthening education on the meaning of the Rosary and encouraging students to pray regularly in various situations to foster a deeper spiritual connection with God.
Trong Đức Kitô, Giáo Hội Như Là Bí Tích: Định Hướng Cách Hiểu Và Diễn Tả Bản Chất Và Sứ Mạng Của Giáo Hội
Authors: Bùi Thế Dũng
Published: September 2024

“Giáo Hội như là Bí Tích,” một sáng kiến của Công Đồng Vatican II, định hướng cho việc hiểu và diễn tả bản chất Giáo Hội trong thế giới ngày nay. Nơi Giáo Hội, hai yếu tố nhân loại và thần linh hợp nhất với nhau. Giáo Hội vừa là dấu chỉ hữu hình (sacramentum) vừa mang lại ân sủng cho con người (res sacramenti) hay Giáo Hội vừa mang tính trần thế và vừa mang tính thần linh. Từ cách hiểu về bản chất Giáo Hội như là bí tích, những sứ mạng trong Giáo Hội và của Giáo Hội được định hình và thực thi. 
Abstract:
The Church as a Sacrament," an initiative of the Second Vatican Council, guides the understanding and expression of the Church's nature in today's world. In the Church, the human and divine elements unite. The Church is both a visible sign (sacramentum) and brings grace to people (res sacramenti), meaning the Church is both worldly and divine. From this understanding of the Church's nature as a sacrament, its missions within and of the Church are shaped and carried out.
Phép Rửa cho Kẻ Chết đối với các Tín Hữu Côrintô
Authors: Đoàn Văn Sinh
Published: September 2024

1 Cr 15 kết thúc bằng một tin vui cho toàn thể Kitô hữu đó là thân xác kẻ chết sẽ được sống lại. Nếu Đức Kitô đã chết và phục sinh thì đến lượt “các chi thể” của Ngài cũng được phục sinh do ân huệ của Chúa ban cho. Xác tín này hẳn khởi đi từ những khẳng định căn bản rằng nhờ phép rửa tội, tín hữu được nên giống Chúa Kitô. Tuy nhiên, câu 1 Cr 15,29 khiến ta không khỏi ngạc nhiên vì nó đề cập đến việc chịu phép rửa thế cho kẻ chết. Thánh Phaolô muốn nói gì về vấn đề này? Bài viết này là một cố gắng truy tìm về nguồn gốc của 1 Cr 15,29 nhằm tìm hiểu và đào sâu tư tưởng của Phaolô về sự phục sinh, về thân xác kẻ chết được sống lại. Bố cục bài viết, trước tiên là xác định bối cảnh bản văn 1 Cr 15,29. Sau đó, bằng kỹ thuật phê bình các bản dịch để thấy sự khác biệt giữa chúng so với bản văn Hy Lạp. Mục đích là xét xem có phải Phaolô đề cập việc “rửa tội thay cho kẻ chết” hay không. Cuối cùng là một vài nhận định riêng xoay quanh những chất vấn liên quan đến câu 1 Cr 15,29 và để hiểu tư tưởng của Phaolô muốn dạy người Kitô hữu đương thời.
Abstract
1 Corinthians 15 concludes with good news for all Christians: the bodies of the dead will be resurrected. If Christ died and was resurrected, then His "members" will also be resurrected by God's grace. This conviction likely stems from the fundamental assertion that through baptism, believers are made to resemble Christ. However, 1 Corinthians 15:29 surprises us, as it mentions being baptized on behalf of the dead. What does Saint Paul mean by this? This article attempts to trace the origins of 1 Corinthians 15:29 in order to understand and explore Paul's thoughts on resurrection and the resurrection of the dead. The structure of the article first determines the context of the text in 1 Corinthians 15:29. Then, using translation criticism techniques, it examines the differences between various translations and the Greek text. The aim is to determine whether Paul was indeed referring to "baptism for the dead." Finally, the article offers some personal reflections on the questions surrounding 1 Corinthians 15:29 and on understanding Paul's teachings for contemporary Christians.
Một Phương Pháp Mới Để Hiểu Kinh Thánh: Phân Tích Tu Từ
Authors: Võ Diễm Trinh
Published: September 2024

Cách đây ba mươi năm, Văn kiện “Việc giải thích Kinh Thánh trong Hội Thánh” (1993) của Ủy Ban Kinh Thánh Giáo Hoàng đã cống hiến một tổng quan về các phương pháp và lối tiếp cận được dùng trong khoa chú giải Kinh Thánh, trong đó có “tu từ học Sê-mít”. Bằng những ví dụ cụ thể, bài viết giới thiệu nền tảng, cách thức và ý nghĩa của lối phân tích tu từ vốn “bén rễ sâu trong văn hóa Sê-mít”.
 
Abstract
 
Thirty years ago, the document "The Interpretation of the Bible in the Church" (1993) by the Pontifical Biblical Commission provided an overview of the methods and approaches used in biblical exegesis, including "Semitic rhetoric." Through specific examples, the article introduces the foundation, methodology, and significance of rhetorical analysis, which is "deeply rooted in Semitic culture."
Mengamati peran kepemimpinan digital dalam penentuan kualitas laporan statistik keuangan pemerintah tingkat wilayah
Authors: Diazani Azkalina , Wibowo Puji
Published: September 2024

Fiscal analysis at the regional level is needed as a consideration for policy-making so that the policies taken can be truly in accordance with the needs and characteristics of each region. The results of this fiscal analysis are reflected in a report, namely the Regional Government Financial Statistics Report (LSKP-TW) so that the quality of LSKP-TW becomes an important element. This study aims to examine the effect of human resource competence and information technology on the quality of LSKP-TW with digital leadership as a moderating variable. This study uses a quantitative approach by applying the Structural Equation Modeling (SEM) method to test existing hypotheses. The research respondents were a saturated sample consisting of 75 employees of the Analytical, Statistical, and Financial Reporting Section of the Regional Office of DJPb as the compiler of LSKP-TW. This study concluded that only information technology has a significant positive influence on the quality of LSKP-TW. HR competence has no effect on the quality of LSKP-TW. Digital leadership also cannot moderate the relationship between HR competencies and information technology on the quality of LSKP-TW. This research is expected to be an important reference related to improving the quality of LSKP-TW.
Analisis fiskal di lingkup regional diperlukan sebagai pertimbangan bagi penyusunan kebijakan agar kebijakan yang diambil dapat benar-benar sesuai dengan kebutuhan dan karakteristik setiap daerah. Hasil analisis fiskal ini tercermin dalam sebuah laporan yaitu Laporan Statistik Keuangan Pemerintah Tingkat Wilayah (LSKP-TW) sehingga kualitas LSKP-TW menjadi elemen yang penting. Penelitian ini bertujuan untuk menguji pengaruh kompetensi sumber daya manusia dan teknologi informasi terhadap kualitas LSKP-TW dengan kepemimpinan digital sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan menerapkan metode Structural Equation Modeling (SEM) untuk menguji hipotesis yang ada. Responden penelitian merupakan sampel jenuh yang terdiri dari 75 pegawai seksi Analitika, Statistika, dan Pelaporan Keuangan Kanwil DJPb selaku penyusun LSKP-TW. Penelitian ini menyimpulkan bahwa hanya teknologi informasi yang memiliki pengaruh positif yang signifikan terhadap kualitas LSKP-TW. Kompetensi SDM tidak berpengaruh terhadap kualitas LSKP-TW. Kepemimpinan digital juga tidak dapat memoderasi hubungan antara kompetensi SDM dan teknologi informasi terhadap kualitas LSKP-TW. Penelitian ini diharapkan dapat menjadi referensi penting terkait peningkatan kualitas LSKP-TW.
The role of sanctions and incentives in improving tax enforcement: A comparative study of developing countries
Authors: Putri Devira Kusuma , Arum Lingga Sekar , Duha Nickyta Arcindy , Raisyah Harfakhriz , Junior Fransiskus , Wijaya Suparna
Published: September 2024

Tax enforcement is an important aspect of governance, and the use of sanctions and incentives plays an important role in shaping taxpayer compliance behavior. This research investigates the role of sanctions and incentives in enhancing tax enforcement in developing countries through a comprehensive literature study. By comparing strategies from advanced economies, analyzing factors influencing the effectiveness of sanctions and incentives, and exploring policy implications, the study provides valuable insights to optimize tax enforcement mechanisms. Findings highlight the importance of balancing sanctions and incentives, key factors influencing compliance behavior, and policy implications for enhancing tax enforcement in developing countries.
UNVEILING THE MOTIVATIONAL FORCES OF IHSANI SPIRITUALITY: (Implications for Tabligh Assembly of Muhammadiyah in the East Java Region)
Authors: Warizin Hairul , Budiyanto Budiyanto , Suwitho Suwitho
Published: September 2024

The research investigates the significance of Ihsani spirituality in enhancing the human resources within the Tabligh Assembly of Muhammadiyah in the East Java region. Its primary objective is to comprehend how Ihsani spirituality serves as a driving force for the tabligh assembly and mubaligh in their efforts to improve human resources. This study aims to contribute to both theoretical understanding and practical application by evaluating the motivational impact of Ihsani spirituality on administrators and instructors within the Tabligh Assembly of Muhammadiyah. Additionally, it seeks to establish Ihsani spirituality as a proposition within the framework of Islamic motivation theory. To achieve these objectives, a qualitative approach is employed, focusing on examining the role of Ihsani spirituality as a motivator for mubaligh within Muhammadiyah in East Java. The research adopts a social constructivism philosophy and utilizes inductive methods such as interviews, observations, and text analysis. Key informants are selected based on their expertise and authority within the Tabligh Assembly. The study highlights the potency of Ihsani spirituality as a motivator for Muhammadiyah mubaligh, emphasizing its focus on the afterlife, Taqwa (piety) towards Allah, goodwill, and sincere acts of charity. The findings of the study ultimately conclude that Ihsani spirituality plays a crucial role in motivating Muhammadiyah mubaligh. By integrating Ihsani values into their daily lives, mubaligh can enhance their capabilities and develop strong principles, thereby contributing to the advancement of Islamic teachings and societal welfare.
FACTORS AFFECTING EARNING MANAGEMENT IN MANUFACTURING COMPANIES ON THE INDONESIAN STOCK EXCHANGE
Authors: Rakhmawati Anita , Siahaan Magda , Siahaan Bonar Paul
Published: September 2024

The aim of this study is to gather empirical data on how factors like growth, company size, return on assets, debt ratio, size of audit firm, presence of an independent board of commissioners, and the size of the board of directors impact earnings management in the Indonesian stock market.   The research focused on manufacturing companies listed on the Indonesia Stock Exchange between 2017 and 2019. By using a purposive sampling technique and identifying 73 qualifying companies, the study conducted data analysis through multiple regression. The findings indicate that return on assets plays a significant role in influencing earnings management. Conversely, factors such as company growth, size, debt ratio, audit firm size, presence of an independent board of commissioners, and board size do not have a discernible impact on earnings management practices within the companies.
THE INFLUENCE OF ORGANIZATIONAL CULTURE, COMPETENCE AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE AT THE DIRECTORATE OF HIGH SCHOOLS IN THE MINISTRY OF EDUCATION, CULTURE, RESEARCH AND TECHNOLOGY OF THE REPUBLIC OF INDONESIA
Authors: Pangarso Dian , Maswanto Maswanto , Haryoto Cece
Published: September 2024

This research aimed to detect the relationship between organizational culture, competence and motivation on employee performance at The Directorate Senior High Schools, Directorate General of Pre-School Dikdasmen, Ministry of Education Culture Research and Technology Republic of Indonesia. This study applies an associative method with a quantitative approach. Data was obtained by observing, interviewing and distributing questionnaires to 75 employees who were sample saturated since the population was less than 100. The analysis methods used is multiple linear regression to test the effect of independent variables (organizational culture, competence, and motivation) on the dependent variable (performance). Findings revealed that organizational culture, competence and motivation altogether had significant influence over employee performance. Validation and reliability tests for the questionnaire indicated that the instruments are valid as well as reliable while normality, heteroscedasticity, multicollinearity demonstrate that the regression model used met basic statistical assumptions hence suitable for further testing. Thus, bettering organizational culture; improving individual competences; enhancing motivation are going to have a substantial impact on employee’s behavior at work which in turn will improve their productivity considerably.
The Impact of Climate Change on The Mental and Physical Health in Human Being: A review
Authors: Muhsin Eman A.
Published: September 2024

A major worldwide concern of our day is climate change. It is regarded as a problem for both human health and the environment. Assessing the effects of climate change on humans and other living things becomes imperative. Nowadays, the vast majority of ailments are thought to be caused by the rapid environmental changes that surround individuals and particular women. In addition to physical, biochemical, genetic, and socioeconomic aspects, human mental and physical wellness need greater focus for survey and early exploration about the tendency of developing signs of certain underlying diseases and certain types of cancer as consequences of climate conditions. Thus, the purpose of this review is to record the association between Iraq's changing environment and the prevalence of various infectious diseases and malignancies.
Cracking the code: Unveiling dividend policy factors in Palestine’s stock exchange (PEX)
Authors: Alslaibi Naji Anton
Published: September 2024

This study aims to enrich the literature on dividend policy by better understanding the factors and determinants affecting dividends. This study used 11 independent variables from secondary data, balanced panel techniques, and fixed and random effect regressions for 29 listed companies over seven years. The results indicate a favorable association between (earnings per Share, Cash flow, Firm Size, and Lagged dividends) and dividend payout ratios. None of the other predictors were significant in the regression analysis. This is the first study that comprehensively covers dividend policy using 11 variables identified by researchers. Since this area of research is still considered a puzzle, this study presented an improved model with a 75% model fit. Policymakers should revise current dividend policy disclosure to serve investors' needs and goals. Future research includes understanding cultural norms, expanding the sample size, and possibly subdividing observations into sectoral categories.
Challenges of digital technologies for Albanian manufacturers (Case studies)
Authors: GJIKA Ira , GJIKA Ira , PANO Nikollaq , SKENDAJ Elton
Published: September 2024

This paper investigates how Albanian manufacturing companies use information systems in their managerial processes and ways to promote their innovative use. There are evidence Albanian manufacturing companies use advanced production technologies and are increasing application of information systems. Still, there is a lack of knowledge and literature about the magnitude of information systems used in Albanian small and medium enterprises (SMEs) and their integration into the company's activity. This study intends to reveal the usage of information systems in core activities of SMEs, the benefits these systems bring to the management and performance of companies, and the driving factors to deploy these systems. The study was conducted using mixed research methodology. It has combined secondary research to create the theoretical context of the observation with primary research in the form of case studies applied in some manufacturing companies. The paper brings findings on the extent of information systems used in SMEs and impact on companies’ management and performance. The conclusions point out the barriers and challenges companies face in applying systems and emphasize some ways to overcome them. The practical implications of this work are that these findings and recommendations apply to the cases observed and many other SMEs in the manufacturing industry. The dissemination of such knowledge would encourage Albanian businesses to promote innovation and digitization.
A bibliometric analysis of research on flipped learning in EFL speaking classroom
Authors: Tuilan Jeane , Tuerah Ignatius Javier Couturier , Sumual Hendro M. , Mantiri Jeane , Mahayanti Ni Wayan Surya
Published: September 2024

This study offers a bibliometric analysis of research on the flipped learning model in EFL speaking classrooms. The intention here is to grasp the trends, implications and core tenets related in this pedagogical method. Data and methods. We used Dimensions database to annotate 2016-2024 articles. A total of 20 articles were selected and analysed by VOSviewer, a bibliometric network visualization analytical tool. Our results suggest that the volume of research activity ebbs and flows over time, with periods of high activity in response to external events (such as a global pandemic driven by an emergence of Covid19). The disciplines that have received the greatest number of publications in research on flipped learning based by categories were "Education," followed closely by a cluster related to “Language”, “Communication and Culture” as well as “Linguistics” (showing once again how interdisciplinary this approach has become). Teaching strategies, student engagement and the psychology of flipped learning were common topics among all articles. Innovative, technology-enhanced methods to promote English as a Foreign Language (EFL) speaking skills are posited as playing a prominent part in the analysis. Longitudinal studies to explore the effects of flipped learning over time are warranted. This is supported by the need for regional research on different cultural and educational settings to test its applicability elsewhere. Finally, because there will be practical issues teachers face trying to do flipped learning that influences its effectiveness. Flipped learning is a promising method to improve EFL education. More research should explore the gaps and support its implementation in different educational environments.
Understanding the evolution of China's technology standard policy from 1949 to 2019 through the lens of policy learning
Authors: Lee Dongmei , Song Zhihong , Wang Xiangping , Yan Xinhong
Published: September 2024

Understanding the evolution of Chinese technology standards policy and clarifying the pathways of policy advancement may assist in shaping and improving future technology standards policy. By extracting policy keywords from the policy text, this paper analyzes the periodical characteristics of China's technology standard policy from 1949 to 2019 through the lens of policy learning. The findings suggest that China's technology standards policy has evolved from "passive reaction" to "active promotion" and finally to "comprehensive domination". The technology standard policy themes develop through distinct stages, initially focusing on ensuring product quality, then shifting towards promoting the technological transformation of enterprises, and subsequently advancing to promoting the upgrading of industrial technology, followed by the formulation of technology standards with independent innovation, and finally, constructing a new system of technology standards. In addition, the endogenous learning pattern dominated the evolution of Chinese technology standard policy, while rarely showing the characteristics of an exogenous learning pattern.
Returns to education in Colombia: Impact of human capital in times of change
Authors: Rodríguez Dustin Tahisin Gómez
Published: September 2024

The general objective of the article is to critically examine the application of Human Capital Theory and assess the returns to education for economists, accountants, and business administrators in the Colombian context, specifically during and after the COVID-19 pandemic. The methodology employed is quantitative, utilizing a micro-econometric model based on Mincerian equations, analyzing data from the Gran Encuesta Integrada de Hogares (GEIH) of DANE for the years 2018, 2019, 2021, and 2022. The main findings indicate that investment in education is revealed as an essential strategy to optimize human capital, promote economic development, and contribute to overall well-being in a dynamic and challenging economic environment. Additionally, it is concluded that the returns to education for Colombian economists are higher than those of other professions, evidencing a gender bias in remuneration. These results underscore the importance of education in the socio-economic resilience of the country.
Review of the literature related to audit quality and integrated reporting quality in Jordanian companies
Authors: Jarah Baker Akram Falah , Alshehadeh Abdul Razzak , Al-Zaqeba Murad Ali Ahmad , Al-Bataineh Fuad A. , Al-khawaja Haneen A.
Published: September 2024

Audit quality is a key element in improving transparency and credibility in integrated reporting. Integrated reporting is of great interest to audit firms and their stakeholders worldwide. This interest stems from the key role auditors play in enhancing corporate reporting. Therefore, this study aims to fill the gap in the literature by investigating the role of audit quality and integrated reporting quality in Jordanian companies. As a result, companies bear increasing responsibility when preparing integrated reports and must undergo rigorous auditing to detect errors and fraud. Therefore, companies in Jordan rely heavily on audit quality through factors related to auditors’ independence, professional experience, and adherence to international auditing standards. Good auditing enhances the effectiveness of corporate governance, which positively impacts financial stability and companies’ reputation in the market. Therefore, companies that adopt these reports achieve better performance in the market, increase customer loyalty, and improve their reputation in the global regulatory environment.
Forensic accounting as a panacea to financial crime in Bangladesh: An empirical investigation
Authors: Siddique Fahimul Kader
Published: September 2024

Forensic accounting has become significant in recent years due to the colossal scale of financial fraud and other financial crimes. It is gaining attention not only from corporate sectors but also from economists, policymakers, financial analysts and many others as embezzlement surges in many sectors. The study looks at different factors of forensic accounting as an effective tool for reducing fraud in Bangladesh. A well-designed questionnaire was used to gather primary data. Following the purposive sampling method, 150 responses were collected. Data were analyzed with the use of tables, and statistical regression tools like Chi-square, correlation, and regression. Besides, model diagnostics revealed that all the regressions are free from autocorrelation, and errors are normally distributed. The study reveals that forensic accounting significantly reduces fraud in firms by strengthening internal controls, increasing financial transparency, and enhancing the trustworthiness of financial reporting. These findings are executed under simple regression analysis as the beta ranges between 0.251 and 0.339 under a 1% significance level. Thus, the study concludes that strong internal control systems, reliable financial reporting, and financial transparency can help to reduce financial crime. Therefore, it is suggested that the government of Bangladesh and regulatory bodies should foster the development of forensic accounting through education, training, awareness programmes, and investigations of alleged financial crime cases. This could result in a more robust forensic accounting framework, ultimately reducing financial crime.
Factors affecting perceptions of learning among Jordanian university students during emergency distance learning
Authors: Alakayleh Abdelnasir Sanad
Published: September 2024

This quantitative and correlational study aimed to explore factors affecting the perception of learning among Jordanian university students during Emergency Distance Learning (EDL) situations. We conducted the electronic survey on a voluntary sample of 765 male and female students from various public and private universities in Jordan, accredited by the Ministry of Higher Education, across various levels and geographical distributions for both genders. We applied the study questionnaire to numerous factors associated with perceived learning. We conducted an analysis of the data, extracted the values of various correlation indicators, compared the means, and analyzed linear regression using v 26 SPSS software. Our findings revealed that economics students had a more positive perception of learning compared to education and science students. They also demonstrated a preference for deep learning, avoiding superficial learning factors, and expressed great appreciation for their teachers' empathy and the opportunities to participate in classroom activities. Science students received the lowest ratings for perceived learning as well as almost all other factors. However, the most crucial suggestion is to advance in assessing scholastic competencies, understudies' abilities, student-student and teacher-student relationships, and curriculum materials that foster exceptional learning.
Teachers’ cognition in changing practice: Implementing group discussion in EFL classes in universities in South-Western China
Authors: Murray Neil , Liddicoat Anthony John , Zhen Fengchao
Published: September 2024

This paper presents a qualitative study that examined how group discussions were used in EFL classes at universities in Yunnan Province, a resource-limited region in southwest China and how regional issues affected their use and effectiveness. It focuses, in particular, on the role of pedagogical knowledge and pedagogical reasoning in implementing group discussion in tertiary-level English classes. The data was collected through a combination of classroom observations and interviews with a group of teachers who had recently completed an extensive professional development program and were seeking to bring about change in their practice after attending the workshop. The findings indicate that although most teachers understood the importance of group discussion to students’ learning and to respond to the new English language curriculum’s emphasis on developing their communicative competence, they did not necessarily have the pedagogical knowledge and reasoning needed to implement group discussion tasks effectively or to respond to the challenges attempts to do so presented within their institutional cultures. These findings emphasize the need for in-service and pre-service language teacher development programmes that enhance teachers’ knowledge of theory, their appreciation of its practical relevance, and their ability to apply that knowledge in their pedagogical decision-making.
Enhancing Critical Thinking Skills in Mathematics Education: Integrating Problem-Based Learning in Seconday Schools
Authors: Sappaile Baso Intang , Nisak Sayida Khoiratun , Afandi Ahmad , Anshoriyah Sofiyatul , Mardiati Mardiati
Published: September 2024

Mathematics has an instrumental function in enhancing the quality of Indonesian citizens. However, as science and technology progress and the digital age intensifies, it has become imperative to modify the mathematical learning paradigm to align it with the demands of the 21st century. The research objectives were to ascertain the following: The study sought to answer three research questions(1) the difference in the improvement of mathematical critical thinking ability of students who are given problem-based learning with students who are given direct learning; (2) the interaction of learning with initial mathematics ability on the improvement of students' mathematical critical thinking ability; (3) the difference in the improvement of learning independence of students who are given problem-based learning with students who are given direct learning. The findings of the study can be summarized as follows: (1) students who received problem-based learning exhibited a greater improvement in their mathematical critical thinking abilities than those who received direct learning; (2) there was no interaction between learning and initial mathematical ability on the improvement of mathematical critical thinking abilities; (3) students who received problem-based learning demonstrated a greater improvement in their learning independence than those who received direct learning.
Evaluation of Pharmaceutical Marketing Tools and Their Influence on Prescribing Behavior of Physicians in Brazil: A Mixed-Method Study
Authors: Aguiar Felipe Ferreira Fernandes , Queiroz Mauricio Jucá de , Nascimento Fernando , Oliveira Koelle Ísis de Cássia Vannucci de
Published: September 2024

This study aimed to evaluate the importance of promotional tools in pharmaceutical marketing and their consequent impact on medical prescriptions, focusing on the perspectives of psychiatrists, cardiologists, and dermatologists. A sequential exploratory mixed-method approach was used, beginning with a qualitative phase to map the tools and followed by a quantitative phase to determine their influence on medical decision-making. For the quantitative analyses, the statistical software SPSS was used. In the qualitative phase, nine doctors were interviewed using a semi-structured script. From this investigation, five tools stood out: frequency of visits, technical knowledge of the medical representative, patient support, provision of free samples, and sponsorship of medical education events. Subsequently, a survey was conducted with 645 physicians, of whom 416 were considered for analysis after qualification, with 296 of these belonging to the specialties focused on in the study. Using the Conjoint Analysis (CA) technique, the quantitative phase of the research established the following hierarchy of influence on medical prescription: technical knowledge of the representative, patient support, sponsorship of medical education events, free samples, and frequency of visits. Finally, through the application of the Analysis of Variance (ANOVA) technique, it was determined that the perception of these tools does not vary significantly among the specialties.
Smart Cities for Urban Planning: A Bibliometric-Conceptual Analysis
Authors: Benini Sandra Medina , Silva Allan Leon Casemiro da , Godoy Jeane Aparecida Rombi de , Palmisano Angelo
Published: September 2024

This article addresses the application of information and communication technologies in the development of smart cities with a focus on urban planning. With rapid urban growth, significant challenges arise, such as the need for efficient infrastructure, quality public services, and environmental sustainability. Smart cities aim to tackle these challenges by utilizing technologies such as sensors, big data, the Internet of Things (IoT), and artificial intelligence (AI) to optimize urban resources and improve the quality of life for citizens. The study conducted a bibliometric analysis to map the scientific production on smart cities and urban planning, identifying trends, focus areas, and the use of key concepts. Additionally, the study identifies the main research areas related to smart cities, such as environmental sciences, urban studies, engineering, and computer science. The analysis of keywords and emerging trends in the literature offers a detailed view of research priorities and the gaps that still need to be filled. The article concludes with recommendations for future research and smart urban planning practices, emphasizing the importance of integrated and collaborative public policies.
دور الصيانة الرشيقة في تحسين الإنتاجية : دراسة تحليلية لعينة من العاملين في مصانع ألبان أبو غريب
Authors: علي عبد السادة رؤى
Published: September 2024

يهدف البحث لدراسة العلاقة والاثر بين الصيانة الرشيقة المعبر عنها بـ(التحسين المستمر، الصيانة الذاتية، فاعلية المعدات الكلية، ممارسات الصيانة الخمسة، نظام الأتمتة مع لمسة إنسانية). في تحسين الإنتاجية المتمثلة بـ (قوى العمل، الأساليب ، الآلات، القياس، المواد).اذ تكمن مشكلة البحث في عدم الالمام بممارسات الصيانة الرشيقة في المصانع عينة البحث وعدم وضوح الدور الذي تلعبه الصيانة الرشيقة في تحسين الإنتاجية. ومن أجل الوقوف على أهم الأساليب والطرائق التي تؤدي الى تحقيق إنتاجية أكبر في الشركة العامة لمنتجات الالبان / ابو غريب وتلبية حاجات ورغبات الزبون. تم جمع البيانات من خلال استبانة مكونة من (40) فقرة وزعت على عينة مكونة من ( 220) موظفا من مسؤولي الأقسام والوحدات الإنتاجية وموظفي الصيانة والاقسام الهندسية  في المصانع المبحوثة. تم استخدام المنهج الوصفي التحليلي للتوصل الى النتائج بغية تحقيق أهداف البحث. وتم اختبار الفرضيات الرئيسة والفرعية باستخدام عدد من الأساليب الإحصائية. توصل البحث الى مجموعة من الاستنتاجات أهمها وجود علاقة ارتباط وأثر بين المتغير المستقل (الصيانة الرشيقة) والمتغير التابع (تحسين الإنتاجية). وقدمت الباحثة مجموعة من التوصيات تساهم في تحسين الإنتاجية للشركة المبحوثة.
تأثير المقدرات الجوهرية في قرارات تصميم العملية - دراسة تحليلية في الشركة العامة للصناعات الكهربائية والالكترونية
Authors: اديب حميد هدى , عبد اللطيف كاظم عامر
Published: September 2024

يهدف البحث إلى تشخيص مدى تأثير المقدرات الجوهرية مع قرارات تصميم العملية والعلاقة الارتباطية بينهما، وتكمن مشكلة البحث في ضعف الامكانيات لإبراز هذه المقدرات من قبل الادارات العليا والسبب يعود الى قلة اهتمام المديرين بالمقدرات الجوهرية لدى العاملين والتحسين من جودة المنتجات، ولغرض الحصول على البيانات تم الاعتماد على (الاستبانة)، بوصفه بحث تحليلي في (الشركة العامة للصناعات الكهربائية والالكترونية) كمجتمع للبحث وقد اختير جميع مديري الادارة العليا والمصانع والمعامل ورؤساء الاقسام والشعب في الشركة كعينة للبحث ،ولتحليل البيانات تم استخدام (الوسط الحسابي، والتوزيع التكراري، والنسب المئوية، والانحراف المعياري، ومعامل الاختلاف، وشدة الاجابة) في تحديد قوة متغيرات البحث ، بينما تم استخدام (معامل الارتباط ومعامل الانحدار، واختبار (t) في اختبار فرضيات العلاقة والتأثير بين المتغيرين، وتوصل البحث إلى نتائج عديدة اهمها وجود علاقة ارتباط فوق المتوسط  في قوته بين المقدرات الجوهرية وقرارات تصميم العملية على المستوى الاجمالي في الشركة قيد البحث. ومن اهم الاستنتاجات ضعف اعتماد الشركة على المقدرات الجوهرية في تبني اليات وتقنيات جديدة لتعزيز قرارات تصميم العملية ، اما اهم التوصيات فقد ركزت على تبني أنظمة رقابية تتابع المقدرات الجوهرية لتعزيز قرارات تصميم العملية.
Design and Implementation of Finite State Automata Shell
Authors: Al-Ward Yasmeen
Published: September 2024

ان ماكنة الحالات المنتهية هي طريقة النمذجة الفضلى للمسائل الاحتسابية. ان تصميمها وتنفيذها لنمذجة مسألة معينة تستهلك وقتا وجهدا كبيرين. الهدف من هذا البحث هو تصميم وتنفيذ نظام قشري، خالي من البيانات، لبناء ماكنات الحالات المنتهية دون جهد او وقت يذكر سوى زمن اعداد خصائص الماكنة المعنية. ان النظام يحتوي آلية الاعراب العامة للسلسة المدخلة التي يمكن تطبيقها على اي ماكنة بغض النظر عن خصائصها بالاضافة الى النظام الضمني لتجميع الخصائص. لذا فان زمن بناء الماكنة وفقا لهذا النظام هو زمن تحديد خصائصها ضمن طور البناء وبعدها تصبح الماكنة جاهزة للاستخدام وهذا ما سمي بطور التطبيق. خلال طور البناء تبنى العديد من الجداول التي تمثل خصائص الماكنة واهمها جدول التنقلات التي تمثل دالة التنقل. الطور الاول يتضمن جزئين رئسيين هما قارئ خصائص الماكنة ومشيد الماكنة. اما المدخل لهذا الطور فهو ملف الخصائص. طور التطبيق يتضمن الاجزاء: قارئ ملف السلاسل، وصدفة المعرب، ومظهر النتائج. ان النظام استخدم لبناء وتجريب العديد من المكائن الحقيقية والمكائن المولدة عشوائيا التي تتراوح حالاتها بين حالة واحدة الى مائة حالة، و عدد رموزها يتراوح بين رمز واحد وتسع وثلاثون رمز. جميع هذه المكائن انجزت بنجاح.
A New Algorithm to Design and Implementation of Multilingual Spellchecker and Corrector
Authors: Alkhafaji Hussein , Abdullah Suhail , Merza Hanaa
Published: September 2024

إن النمو التلقائي أو اليدوي للنصوص، قد زاد من ضرورة التدقيق والتصحيح الإملائي. وعلى الرغم من توافر العديد من الخوارزميات لهذا الغرض، ليست هناك خوارزمية يمكن استخدامها للغات متعددة كون هذه الخوارزميات موجهة وفقاً لمميزات اللغة.هذا البحث يقدم خوارزمية جديدة تعتمد على ترددات الحروف وعلى وزن تلك الحروف وقياسات الشبه بين الكلمة الخاطئة والمرشحة. تم استخدام هذه الخوارزمية لتصميم المدقق الإملائي ومصحح للغة العربية والإنجليزية والفرنسية والإسبانية، والألمانية لإثبات قوة تنفيذه كمدقق إملائي للغات متعددة.
استخدام الاسلوب شبه المعلمي لتقدير انموذج كميات المياه الداخلة لنهر دجلة كصنف من عمليات التكامل الكسري الموسمي
Authors: حمد محمد , عالوي حسنين
Published: September 2024

اظهرت الكثير من الدراسات بوجود نمطاً من السلاسل الزمنية يهتم بدراسة العمليات طويلة الامد، وهذه العملية يشار لها بالسلاسل الزمنية طويلة الذاكرة، وان هذا النمط من النماذج تتحقق فيه الاستقرارية عند اخذ الفروق الكسرية (d) التي تقع ضمن الفترة المغلقة [-0.5, 0.5]. وقد تناول البحث دراسة حالة السلاسل الزمنية المختلطة الموسمية المتكاملة كسريا من خلال التقدير شبه المعلمي.لذا فان هدف البحث هو استخدام منهجية التقدير شبه المعلمي للعمليات ذات المدى الطويل الموسمية باستخدام عدد من مقاطع عرض الحزمة حول التكرارات الموسمية عن طريق محاكاة المونت كارلو، مع المقارنة بالاعتماد على معيار متوسط مربعات الخطا بالاضافة الى تطبيق هذا الاسلوب لبيانات كميات المياه التي تصب بنهر دجلة في العراق.
الاختفاء القسري وأثرهُ على حق الإنسان في الحياة
Authors: أمانة رنا , عبد الدين قيصر
Published: September 2024

تتضمن دراستنا جريمة "الاختفاء القَسري وأثرها على الحقّ في الحياة"، وتعدّ هذهِ الجريمة مِن أخطر الجرائم التي تنتهك مفاهيم الإنسانية جميعاً، و مِن المتعارف عليهِ أنّ هذهِ الجريمة بدأت بالانتشار في معظم دول العالم، وباتّت بعض الأنظمة تَمارس فعل الاختفاء القسري بشكل واضح و منظم اتجاه العديد مِن المعارضين لنظامها السياسي والناشطين المدنيين، وهذا ما دفع بالمجتّمع الدولي إلى تَجريم هذه الافعال والمعاقبة عليها، عن طريق إبرام العديد مِن الاتفاقيات والمواثيق والإعلانات الدولية الخاصة بحماية حقوق الإنسان، والتي كفلت الحماية مِن الاختفاء القَسري في ظل الظروف الاستثنائية وحالات الطوارئ، إلاّ أنّ ذلك لا يعدّ مطلقاً ولكنهُ محدداً بضوابط و قيود ولا سيما أنّ هذهِ الجريمة تّمثل انتهاكا واضحاً لحق الإنسان في الحياة و الحريّة والأمن الشَخصيّ .
دور أخلاقيات التسويق في تحقيق المسؤولية الاجتماعية - دراسة استطلاعية لعينة من زبائن المولات في مدينة بغداد
Authors: عباس نزار , الكعبي حميد , خفيف علاء
Published: September 2024

بدأت منظمات الأعمال تدرك أهمية تحقيق السمعة الطيبة لها داخل بيئة الأعمال، وضرورة قيامها بإنجاز أنشطة تسويقية أخلاقية، وتحملّها للمسؤولية الاجتماعية، لغرض تعزيز صورتها الموجبة في ذهنية الزبون، وكذلك تدعيم قدرتها على الاحتفاظ بزبائنها الحاليين والحصول على زبائن آخرين، وبناء العلاقات المربحة وطويلة الأمد معهم. تناول هذا البحث توضيح مفهوم أخلاقيات التسويق والمسؤولية الاجتماعية من خلال استطلاع للرأي لعينة من زبائن المولات في مدينة بغداد لغرض تحليل السلوكيات الأخلاقية وغير الأخلاقية للمسوقين، ومناقشة مدى تطبيق الشركات العاملة في المول لمدونات أخلاقيات التسويق، التي تمثّل مبادئ إرشادية يمكن أن يستخدمها المسّوقون في تطوير أداء منظماتهم. أوضحت النتائج وجود علاقة ارتباط وتأثير بين أبعاد الأخلاقيات التسويقية والمسؤولية الاجتماعية باستثناء تطبيق التسعير. وتمثّل أهم استنتاج للبحث بعدم ملائمة السياسات التسعيرية للشركات، وبالتالي انخفاض مساهمتها في تحقيق المسؤولية الاجتماعية، فيما تمثّلت أهم التوصيات بضرورة مراجعة تلك الشركات لسياساتها التسعيرية، مما يساهم في تحمّلها للمسؤولية الاجتماعية داخل المجتمع.
تصنيف الاراضي الزراعية حسب المساحة وكمية الانتاج لبعض محاصيل الخضر في محافظات العراق لعامي (2005) و(2010) بأستخدام طرائق التحليل العنقودي (Ward's والعنقدة المركزية الهرمية)
Authors: محمد محمد , الراوي اسماء
Published: September 2024

يعد القطاع الزراعي من القطاعات الاقتصادية المهمة التي تسهم وبدور كبير في تحقق التنمية الاقتصادية في البلدان النامية اذ يسهم في الجزء الأكبر من الناتج المحلي الإجمالي لهذه البلدان لذا ولأهمية هذا القطاع الحيوي سعى هذا البحث الى تصنيف الأراضي الزراعية غير المصنفة سابقا للمحافظات كافة عدا محافظات إقليم كردستان لمدى صلاحيتها لزراعة الخضر لعامي (2005) و(2010)، اذ يعدان عامين مهمين جدا للقطاع الزراعي في العراق، اذ العام (2005) يأتي بعد الانهيار في هذا القطاع نظرا للفراغ السياسي والاقتصادي بعد عام (2003) في حين يشكل العام (2010) بداية النهوض للقطاع الزراعي من خلال وضع سياسات انتاجية وخطط خمسية من قبل وزارة الزراعة، واستخدم لحل هذه المشكلة اسلوبا (Ward's) والعنقدة المركزية الهرمية للتحليل العنقودي، وايضا يسعى البحث الى التنبؤ بكميات الانتاج ما بعد عام (2010)، وتوصل البحث الى ان المحافظات الشمالية عموما ونينوى خصوصا تعد من اخصب وافضل الاراضي الزراعية في العراق نظراً لكميات انتاجها مقارنة مع باقي المحافظات رغم التراجع الكبير في الاهتمام في القطاع الزراعي وايضا لتصدرها في تكوين العناقيد قبل المحافظات الاخرى.
Using the Geometric Mean Method to Finding the Optimal Solution for the Unbalanced Fuzzy Assignment Problem with Practical Application
Authors: AL-Ashari Omar , Daham Ahmed
Published: September 2024

في هذا الورقة البحثية، تم تسليط الضوء على دراسة مشكلة التخصيص الضبابي غير المتوازن بعد اختيار الخط الأول التابع لمصنع دجلة/شركة بغداد للمشروبات الغازية كميدان للتطبيق، اذ ركزت هذه الدراسة على حالة عدم التوازن التي تُعتبر حالة شائعة في واقع الحياة العملية، وكذلك في ظل وجود بيئة ضبابية وعدم دقة في البيانات. للتعامل مع البيانات الضبابية (Fuzzy Data) تم استعمال طريقة ماﮒ (Mag-Method) لتحويلها الى بيانات اعتيادية (Crisp Data) يسهل فهمها والتعامل معها في صنع واتخاذ القرار. بعد الحصول على البيانات الاعتيادية تم تطبيق طريقة الوسط الهندسي (Geometric Mean Method) على البيانات للحصول على الحل الأمثل، وتم أيضاً أضافة إلى ذلك بناء أنموذج رياضي للمشكلة وحله باستعمال برنامج سبايدر (Spyder 3.3.5) بالاِعتماد على دوال برنامج ﮔروبي المُحَسن (Gurobi Optimizer) ومقارنة النتائج المستحصلة من طريقة الوسط الهندسي مع نتائج برنامج سبايدر لمعرفة كفاءة وفاعلية هذه الطريقة في تحقيق الأمثلية. وكانت من أهم النتائج التي تم التوصل إليها هو إعطاء طريقة الوسط الهندسي كفاءة وفاعلية في تحقيق الأمثلية.