bluuebunny/crossref_metadata_2025 huggingface dataset:
Exploring the Effectiveness of Training and Development in the RMG Sector of Bangladesh
Authors: Rabbi Md. Fajle , Alam Khondaker Shafiqul , Hossain Md. Nazmul , Ahmed Rejvi
Published: October 2024

Purpose: There are 7.02 thousand ready-made garment factories in Bangladesh where there are over 5.017 million workers in these garment factories and 55.57 percent of the workers are women. These workers are the key forces of a garment factory. The purpose of this study is to explore the effectiveness of training and development on garment workers in the RMG Sector of Bangladesh. For understanding the aim of this study, three goals are developed and these focused particularly on investigating the meaning and importance of training, examining the methods are used to develop employee’s skills and finally evaluating the influence of skill development training on employee performance. This conceptual paper also aims at studying the influence of skill development training on employee performance and to provide suggestion as to how a garment can improve its employee performance through effective training programs.
Materials and Methods: The study is based on some garments industry operating in Dhaka, Bangladesh. The quantitative approach of the data collection are adopted using a questionnaire comprising of some structured questions distributed to 170 respondents between the garments industries of HA-MEEM Group: (1) HA-MEEM Denim Ltd., Mawna, Dhaka. (2) That’s It Fashion Ltd, Gazipur. (3) That’s IT Knit Wear Ltd, Ashulia, Dhaka.
Findings: The results obtained indicate that training and development have a clear positive effect on the performance of employees. The results of the study can be useful to human resource managers, human resource policy makers, as well as government and academic institutions. This research has been found that strong relationship exists between employee training and development with employees’ performance. The results reveal that the more the employees get training, the more efficient their level of performance would be.
Implications to Theory, Practice and Policy: It is recommended that more diversified training and developing programs need to be arranged at a regular interval for enhancing employee performance.
Baguio Central University Retirees: Their Journey after Retirement
Authors: Lopez Perfecto M. , Eguia Maria Lourdes G. , Simon Jamaica Luisa D.
Published: October 2024

This study ventured into the Baguio Central University retirees and their journey after retirement. Specifically, it sought to answer the following queries: their insights for working beyond the retirement age; the challenges they encountered in going back to work after retirement; the coping strategies they employ to mitigate the impact of the challenges they encounter in going back to work after retirement; the advice on retirement they could give to employees. The research design employed was Qualitative Research using the Interview Method. The target informants of this study were the retirees from 2019 to 2022 expecting 10 retirees which were chosen through convenience sampling. However, only seven (7) retirees were available, accessible and willing as participants in this study. An in-person or a face-to-face interview using a semi-structured interview guide questions was conducted to elicit the needed data from the informants for analysis. The study reveals the following findings: 1) Majority of the participants anticipated and expected their retirement; 2) The participants felt mixed emotions while waiting for the day of their retirement: worry, excitement, regret; 3) Since they anticipated their retirement, the participants prepared themselves financially, emotionally, physically and emotionally while others thought of other recourse in case they are not rehired; 4) The participants had varied reasons of going back to work after retirement: personal, professional, financial; 5) The participants consulted their families in their decision of going back to work after retirement in recognition of the importance and role of family in making crucial decision; 6) The participants expressed their gratitude, happiness and satisfaction when they were rehired; however, they found a big disparity in terms of reduced compensation and benefits which they used to enjoy as regular employees; 7) Majority of the participants accepted that they encountered challenges in going back to work after retirement: physical, economic and emotional but the coping mechanisms they employed somehow mitigated the impact of these challenges in the workplace; 8) Majority of the participants manifested their desire to continue working after being rehired although some were contemplating other plans like engaging in some income-generating activity, go on travel, rest and recreation, attend to family concerns neglected due to full time work; and 9) The participants advised the future retirees to prepare themselves physically, emotionally and financially while waiting for their retirement.
Usage of Digital Finance Applications and its Impact on Financial Well-Being: A Conceptual Framework
Authors: Khairi Siti Murni Mat , Salleh Shazwani Mohd , Abdul Halim Norhafizah , Mahmood Mazri , Mat Yusoff Mohd Yushairi
Published: October 2024

This study investigates the impact of digital finance applications usage on financial well-being, addressing the growing need to understand how these tools influence users’ financial health amidst increasing digitalization. The primary aim is to assess how the use of digital finance applications affects financial literacy, financial behavior, and financial self-efficacy, and to explore the relationship between these factors and overall individuals’ financial well-being. Employing a quantitative methods approach, this study utilizes quantitative surveys to gather data from a diverse sample of users. The quantitative component involves statistical analysis of survey responses. The implications of this proposed study suggest that digital finance applications play a crucial role in improving financial outcomes through personal finance factors (financial literacy, behavior, and self-efficacy) and can be leveraged to support overall financial well-being. However, this study is limited by its reliance on self-reported data and the lack of longitudinal analysis. Future research should address these limitations by incorporating diverse data sources and exploring the long-term effects of digital finance tools on financial well-being.
The Effect of Green Supply Chain Strategies on the Performance of food and Beverage Manufacturing Firms in Nairobi City County, Kenya
Authors: Mwove Reuben , Thogori Miriam , Mwirigi Rael , Ngeretha Anne
Published: October 2024

The literature on Green Supply Chain Management (GSCM) has extensively explored its potential for improving environmental performance, yet there remains a significant gap in understanding its direct impact on the economic performance of manufacturing firms, particularly in developing economies like Kenya. Previous studies have often focused on environmental and operational benefits, with limited attention to profitability, market share, and sales growth, especially within the context of Kenya’s food and beverage manufacturing sector. Additionally, much of the research on GSCM strategies has been conducted in developed economies, making the applicability of findings in developing regions uncertain. This study addresses these gaps by examining the economic implications of GSCM strategies in a sector that contributes approximately 7.8% to Kenya’s GDP but faces declining output due to economic challenges, competition, and rising operational costs. A descriptive cross-sectional design was employed to provide a snapshot of the current state of GSCM practices and their immediate effects on firm performance. This design was chosen for its ability to capture data from a diverse set of firms simultaneously, allowing for generalizable conclusions across the sector. Grounded in Closed Loop Supply Chain theory, the study surveyed a sample of 164 respondents from 138 food and beverage manufacturing firms in Nairobi City County, achieving a response rate of 90.9%. The data was analyzed using simple and multiple regressions, Pearson’s product-moment correlation, and Spearman’s Rank Correlation, with SPSS version 28. The results show that GSCM strategies have a moderate positive correlation with overall firm performance (correlation coefficient = 0.285, p-value = 0.000) and profitability (correlation coefficient = 0.243, p-value = 0.003). However, the strategies’ impact on sales growth was not statistically significant (correlation coefficient = 0.135, p-value = 0.101), while their influence on market share was both positive and significant (correlation coefficient = 0.314, p-value = 0.000). These findings suggest that while GSCM strategies can enhance firm performance in terms of profitability and market share, their effect on sales growth remains limited. The study provides actionable insights for firms aiming to integrate GSCM practices to boost competitiveness and sustainability, with broader implications for policy formulation and industry standards in Kenya.
Evaluation of the Performance of a Primary Care Hospital’s Emergency Department in Tunisia
Authors: Nidhal MENSI , Hamida MAGHRAOUI
Published: October 2024

Background: Performance is a complex and multidimensional concept that fundamentally refers to the achievement of continuous improvement in health. Its application to the context of emergency departments allows us to assess how well these services are able to respond effectively to patients’ needs and those they serve. The aim of this study was to evaluate the performance of an emergency department at a primary care hospital in Tunisia. Methods: We conducted our study at the Emergency Department of Kesra District Hospital. We used the EGIPSS model to evaluate the department’s performance. We collected qualitative data through questionnaires and interviews with key actors from the hospital and emergency department, and we extracted quantitative data from annual reports. Results: In terms of adaptation to the environment, several shortcomings were identified, such as centralized resource acquisition systems limiting the ability to meet needs and the absence of feedback mechanisms requiring formal administrative and clinical coordination processes. In regard to values and culture, human resource management is not well developed with a lack of continuous training programs and no clear statement of values for the emergency department and the hospital. As for production, incentives to improve efficiency and quality are lacking, and quality management within the emergency department and the hospital in general do not exist due to the absence of a quality management system. Conclusion: The performance of the emergency department at the primary care hospital level is still deficient and may require setting up systems and processes for improving quality.
INOVAÇÕES TECNOLÓGICAS NO ESPORTE: IMPACTOS NA ANÁLISE DE DADOS, PERFORMANCE, QUESTÕES JURÍDICAS E ECONÔMICAS
Authors: Felipe Luis , Rolim de Sousa Reudismam
Published: October 2024

Este artigo explora as inovações tecnológicas no esporte, focando na análise de dados, equipamentos inteligentes e seus impactos jurídicos e econômicos. A pesquisa foi desenvolvida por meio de uma revisão sistemática da literatura, que incluiu estudos sobre o avanço tecnológico no setor esportivo, com ênfase em artigos, estudos de caso e recursos online especializados. A análise qualitativa das informações coletadas revelou interconexões significativas entre as tecnologias emergentes e seus efeitos no desempenho dos atletas, assim como as questões legais e econômicas que surgem com a adoção dessas inovações. Os resultados destacam a importância de uma abordagem integrada para entender como as novas tecnologias estão transformando o esporte, oferecendo informações para futuros estudos e prática profissional na área.
Effects of Harvest Time and Acacia crassicarpa Age on the Physicochemical Characteristics of Apis mellifera L. Honey in Tropical Indonesian Forests
Authors: Suhesti Eni , Zalizar Lili , Triwanto Joko , Ervayenri Ervayenri , Purnama Indra
Published: October 2024

The comprehensive understanding of the physicochemical profile of monofloral honey derived from Acacia crassicarpa, specifically in the Indonesian tropical forest ecosystem, has not been fully explored. The physicochemical characteristics of honey significantly influence its quality and consumer acceptance. Harvest time and the age of Acacia plants, which are suspected to affect honey’s physicochemical properties, are this study’s focal points. Our objective is to analyze the impact of harvest time and Acacia age on the physicochemical characteristics of honey. Using a complete randomized block design, treatments were administered at 14, 21, and 30 days of harvest within three Acacia age groups: 3, 8, and 18 months. The honey composition was assessed following the Indonesian National Standard 8664:2018 procedure. The statistical analysis determined the optimal harvest period for honey by assessing its physicochemical properties and comparing them to the Indonesian National Standard 8664:2018 procedure (SNI 8664:2018 standards). One-way analysis of variance evaluated the effects of harvest time and plant age on composition, followed by a least significant difference tests to identify significant differences between harvest times. Results indicate a significant influence of harvest time and Acacia age on all honey composition variables, including diastase enzyme activity, hydroxymethylfurfural content, moisture level, sugar content, and acidity (P<0.01). Our findings suggest optimal honey harvest at 30 days, aligning with the 8th and 18th months of A. crassicarpa. Most variables met SNI 8664:2018 standards, except acidity levels. Further investigation is needed to discern the causes of acidity in Apis mellifera honey from Indonesian peat swamp forests.
INFORMACIJSKA STRATEGIJA U SVRHU IZNUĐIVANJA IDENTITETA
Authors: Marić Tokić Silvana , Skoko Ivica
Published: October 2024

Za opstojnost naroda potrebno je održavati i njegovati vlastiti identitet. Pritisci i poništavanje identiteta zabilježeni su tijekom povijesnih zbivanja, bilo da su dolazili od neprijatelja koji je porobio neki narod, bilo od interesnih skupina koje djeluju na suptilan način preko „meke moći“. Tako je i hrvatski nacionalni i kulturni identitet u BiH tijekom različitih povijesnih razdoblja bio pod raznim pritiscima. Medijsko političko oblikovanje javnoga prostora unutar BiH, a i šire, i dalje zahtijeva borbu za očuvanje i vidljivost hrvatskoga nacionalnog identiteta. Tako nova informacijska vremena imaju neku novu ugrozu, neke nove metode i alate, u kojima mediji imaju značajnu ulogu. Mediji tehnikama „proizvodnje pritiska“ i „proizvodnje zaborava“, stvarajući određene narative koji oblikuju korpus javnoga znanja, nastoje utjecati na donositelje političkih odluka. Primjenom određenih informacijskih strategija stvara se neko novo „kolektivno pamćenje“, neki novi identitet, gdje neće biti mjesta za očuvane postojeće tradicije, kulture i identitete, prije svega, hrvatskoga naroda. I sam jezik podložan je raznim pritiscima, a znamo da je identitet jednoga naroda neraskidivo povezan s njegovim jezikom i dio je društvenoga znanja jednoga naroda. Stoga je očuvanje jezika bitno za očuvanje identiteta. Kako bi se odgovorilo tim izazovima, potrebno je imati definirane informacijske strategije koje bi određivale okvir održanja identiteta. Dosadašnji pokazatelji ukazuju na nedovoljno osmišljene informacijske strategije hrvatskoga naroda i njegovih političkih predstavnika u BiH, a vidljivo je da se gubitkom informacijskoga i medijskoga rata u velikoj mjeri otežava položaj hrvatskoga naroda u odnosu naspram drugih identiteta koji su dominirajući unutar medijsko-informacijskoga prostora. Bez posjedovanja medija na vlastitome jeziku te osmišljenih informacijskih strategija (koje bi osim medija uključivale i druge forme, kao što su razne udruge, tzv. nevladin sektor, akademsku zajednicu i dr.) ne može se doći do jačega utjecaja na javno znanje kao dominantno znanje u javnome prostoru.
Ključne riječi: identitet; informacijske strategije; javno znanje; mediji; Bosna; Hrvati
REGIONALNI IDENTITET HRVATA U BOSNI I HERCEGOVINI – DUVNJACI BOSANCI I/ILI HERCEGOVCI I/ILI DALMATINCI
Authors: Martić Zvonko
Published: October 2024

U ovome se radu propituje regionalni identitet Hrvata u Bosni i Hercegovini na primjeru stanovnika Općine Tomislavgrad. Kroz povijest je Tomislavgrad u nekoliko navrata mijenjao ime. Naziv Duvno najpoznatiji je. Po njemu se stanovnici ove Općine nazivaju Duvnjacima te se neki od njih identificiraju kao Hercegovci, Bosanci ili Dalmatinci.
Fokus je ovoga rada na odnosu nacionalnoga i regionalnoga identiteta u specifičnosti bosanskohercegovačkoga suvremenog društveno-političkog konteksta. Identitet se promatra kao relacijski, kontrastivni, situacijski i dinamični koncept koji je uvijek u mijeni, ovisan o društvenome i političkome trenutku unutar kojih se zbiva identifikacijski proces. Identiteti se u takvu poimanju promatraju kao narativna konstrukcija i projekcija u sadašnjosti i budućnosti, a ne nepromjenjiva ontološka danost utemeljena u prošlosti.
Regionalni se identitet Duvnjaka promatra kao narativna konstrukcija u suvremenome bosanskohercegovačkom multinacionalnom i multireligijskom kontekstu gdje su naglašeni nacionalni/etnički u odnosu na druge procese identifikacije.
Ključne riječi: Regionalni identitet; Duvnjaci; Hrvati; Bosanci; Hercegovci; Dalmatinci
ETNONACIONALNI SUKOBI
Authors: Žepić Božo
Published: October 2024

Suvremeno bosanskohercegovačko društvo karakterizira permanentna i dugoročna društvena kriza. U dubini društvene strukture dominira sukob interesa ključnih etnonacionalnih subjekata i njihovih politika, koji izgledaju potpuno nepomirljivi i međusobno isključivi. Spremnost na uvažavanje interesa drugih i drugačijih radi iznalaženja za sve prihvatljiva kompromisa za sada je gotovo beznačajna. Usto, na razini svakodnevne komunikacije prevladava totalna pojmovna zbrka. Od toga što je narod, što je narodnosna manjina, što konstitutivni narod, a što nacija, do toga može li i kako BiH postati nacija-država? Dominiraju nesporazumi koji su nekada rezultat neznanja, a često i namjerna iskrivljavanja, radi stvaranja konfuzna stanja međusobne isključivosti i sukobljavanja.
Možda ne u istoj mjeri, ali, također, i među bosanskohercegovačkim znanstvenicima iz redova triju različitih konstitutivnih naroda postoje gotovo nepremostivi teorijski nesporazumi, osobito glede shvaćanja što je država i kakva u budućnosti treba biti država BiH: složena (unija, konfederacija, federacija) ili, pak, prosta unitarna država bez središnje razine vlasti, odnosno bez sadašnjih entiteta i županija/kantona. Isključivosti i sukobljavanja najveća su oko pitanja – čija je Bosna i Hercegovina? Naći odgovor utoliko je teže što su znanost, znanstvene institucije i znanstvenici pod strogim nadzorom i utjecajem vladajućih politika. To ih čini nemoćnim dati kreativne znanstvene prijedloge kao podlogu za uspješna praktična rješenja. Četiri relevantne politike, od kojih su tri unutarnje etnonacionalne i četvrta multinacionalna (pluralistička) politika međunarodne zajednice, suprotstavljene su do potpuna međusobnog animoziteta, netolerancije i isključivosti. Međunarodna zajednica, kao ključan međunarodni čimbenik, također ne djeluje jedinstveno. Svemu zajedno posljedica je nefunkcionalnost političkoga sustava i države kao njegove najvažnije sastavnice. Sve to zajedno, ali i mnoštvo drugih silnica, među kojima su najviše eksponirani etnonacionalni sukobi, ugrožava opstojnost duboko podijeljena bosanskohercegovačkog
društva i države. Od Daytona do danas država je u stanju „pat pozicije“. Rad je usmjeren na raščlambu toga važnog pitanja.
Ključne riječi: društvena kriza; sukob interesa; pojmovna zbrka; teorijski nesporazumi; relevantne politike; međunarodni čimbenik; ugroženost opstanka
Perfil microbiano de pacientes oncológicos com neutropenia febril na Região sul do Brasil
Authors: Santos de Oliveira Amanda , Helena Sedrez Adriana , Do Livramento Andréa , Rafael Ramos Bruno
Published: October 2024

A neutropenia febril (NF) é uma frequente e desfavorável situação que ocorre após o tratamento com quimioterapia. Por isso, é considerada uma emergência oncológica. O risco de desenvolvimento de infecções nos pacientes é muito alto devido ao comprometimento do sistema imunológico. Diante desse quadro, o objetivo deste trabalho foi avaliar a etiologia das infecções bacterianas entre pacientes oncológicos com neutropenia febril, além de estabelecer o perfil de resistência aos antimicrobianos das bactérias isoladas. Foram analisados os resultados do hemograma e da cultura sanguínea e/ou urinária de 73 pacientes atendidos em um centro oncológico de outubro de 2020 a outubro de 2022. Assim, 29 bactérias foram identificadas. As mais comuns foram a Escherichia coli (31,0%), a Staphylococcus coagulase negativa (31,0%), a Enterococcus spp. (13,8%) e a Klebsiella pneumoniae (10,3%). O teste de suscetibilidade aos antimicrobianos revelou que as cepas de Escherichia coli aprestaram o maior perfil de resistência. Houve, ainda, a ocorrência de uma cepa de Klebsiella pneumoniae produtora de betalactamase de espectro expandido (ESBL). O tratamento de pacientes oncológicos com neutropenia configura um desafio. Isso justifica a urgência da caracterização do perfil microbiano nos centros de atendimento de tais pacientes para nortear as estratégias preventivas e seu manejo.
Medical Plant Recognition and Classification using CNN
Authors: Prof. Vanita Gadekar  , Sarthak Rakshe  , Vedant Sable  , Tanmay Choughule  , Ayush Shinde
Published: October 2024

Medicinal plants have been integral to human healthcare for centuries, serving as a vital source of natural remedies and pharmaceutical compounds. Classifying medicinal plants is critical to understanding their diversity, properties, and potential applications. This abstract provides an overview of the classification of medicinal plants, encompassing traditional, ethnobotanical, and modern approaches. Conventional classification systems are often rooted in cultural practices, where plants are categorized based on their local or indigenous uses. Ethnobotanical knowledge plays a significant role in these systems, as it captures the wisdom of generations and the unique insights of various communities. Modern classification methods have evolved to include botanical taxonomy, phytochemical profiling, and genetic analysis. Botanical taxonomy classifies medicinal plants based on morphological features, while phytochemical profiling identifies the bioactive compounds responsible for their therapeutic properties. Genetic analysis has shed light on the evolutionary relationships among medicinal plant species through techniques like DNA barcoding. Moreover, the abstract highlights the importance of medicinal plant conservation and the sustainable management of these valuable resources. Many medicinal plants are endangered due to over-harvesting, habitat destruction, and climate change, emphasizing the need for conservation efforts to preserve their biodiversity
Stress Detection in IT Professionals using Image Processing and Machine Learning
Authors: Asha Shinde  , Gayatri Adsure  , Tanvi Borge  , Prof. Naina Kokate  , Prof. Pallavi Bhaskare
Published: October 2024

The growing needs of the IT enterprise often disclose experts to chronic stress, that could lead to burnout and reduced productiveness. This paper gives a system for real-time strain detection among IT specialists using the Logistic Regression technique. The proposed gadget leverages physiological statistics from wearable sensors, including heart charge, to screen pressure ranges non-invasively. Logistic Regression is used because the number one algorithm for classifying stress levels primarily based on the amassed information. Existing techniques, including surveys and facial popularity, are frequently invasive and unreliable for real-time packages. The proposed technique addresses these obstacles by means of providing a more scalable and green solution that may be seamlessly integrated into place of work environments. By allowing early detection and intervention, this machine no longer most effectively helps in coping with stress however additionally promotes mental well-being and complements productiveness. The paper indicates that the Logistic Regression-primarily based version may be tailored to be used in different high-strain industries, inclusive of healthcare and education, presenting broader programs for strain control.
बाल मनाला उमगलेले बाल साहित्य
Authors: श्रीनिथी  सागर घोळवे
Published: October 2024

बाल साहित्य म्हणजे काय? बाल साहित्याचे महत्त्व, त्याचे प्रकार या लेखात सांगण्यात आले आहेत. बाल साहित्य आणि मुलांची जडण-घडण यांचे परस्परांशी असलेले नाते येथे उलगडण्यात आले आहे .वेगवेगळे कवी, लेखक,नाटककार यांनी लिहिलेले बालसाहित्य यांचा समावेश येथे करण्यात आला आहे. जे उपलब्ध बालसाहित्य आहे त्याची ओळख करून घेण्याचा प्रयत्न येथे करण्यात आला आहे. कवीने कवितेतून दिलेला संदेश, नाटकातून काढलेली लहान मुलांची समजूत, बोध कथेतून मिळणारा बोध, चातुर्य कथेतून दिसणारे साहस, विनोदी कथेतून मिळणारा आनंद , बालगीतांमधून उलगडणारे रहस्य, आणि जोडीला बडबड गीते या सगळ्यांचे वर्णन येथे करण्यात आले आहे
La limitación de los efectos en el tiempo de sentencias
Authors: Huelin Martínez de Velasco Joaquín , Castelló Jordà Vanessa
Published: October 2024

La limitación por el Tribunal Constitucional de los efectos en el tiempo de sus sentencias declaratorias de inconstitucionalidad de  normas tributarias y los términos en los que lo hace (vid. las SSTC 182/2021, 133/2022 y 11/2024), ha dado lugar a un debate jurídico  en el que cabe preguntarse por el ajuste con nuestro sistema constitucional de esa limitación. Su jurisprudencia al respecto carece  de pautas claras y previsibles, resultando difícil decantar líneas doctrinales coherentes en la decisión de limitar o no los efectos de  un pronunciamiento de inconstitucionalidad. En contraste, el Tribunal de Justicia de la Unión Europea cuenta al respecto con un  sólido y coherente cuerpo doctrinal, en relación con las sentencias que declaran la oposición de normas nacionales al Derecho de la  Unión. Sería deseable que el Tribunal Constitucional español se mirase en el espejo del Tribunal de Justicia.
Desajustes en la utilización de la figura tributaria de la tasa por aprovechamiento especial del dominio público para gravar el reparto de comercio electrónico en Barcelona: A propósito de las sentencias del Tribunal Superior de Justicia de Cataluña
Authors: Verdesoto Gómez Marta
Published: October 2024

El presente comentario tiene por objeto analizar la nulidad de la ordenanza reguladora de la tasa «Amazon» establecida en la ciudad  de Barcelona en 2023, que pretendía someter a gravamen el aprovechamiento especial del dominio público que realizan los  operadores postales al entregar en destinos finales productos adquiridos por comercio electrónico, y que ha sido declarada nula por  el Tribunal Superior de Justicia de Cataluña antes de que efectivamente comenzara a aplicarse.
Las soluciones multilaterales para la tributación de la economía digital: Del fracaso de la cuantía A del Pilar 1 a las dudas sobre el art. 12B del MCONU
Authors: Jiménez-Valladolid de L’Hotellerie- Fallois Domingo Jesús
Published: October 2024

La tributación de las rentas obtenidas por las empresas de la economía digital constituye uno de los retos de más importancia para nuestro sistema de fiscalidad internacional. En el momento actual, gran parte de los Estados de la comunidad internacional han optado por soluciones unilaterales para afrontar estos retos en tanto se trabajaba en soluciones multilaterales por parte de algunas organizaciones internacionales. Sin embargo, parece claro que la solución auspiciada por la OCDE y el G-20 no va a obtener suficiente apoyo, por lo que deben valorarse otras opciones a nivel multilateral. En este trabajo se examina la propuesta de la Cuantía A del Pilar 1 de la OCDE y el G-20 y la solución de la ONU plasmada en el art. 12B de su Modelo de convenio, así como sus eventuales resultados de cara a plantear si estas opciones multilaterales pueden dar una respuesta homogénea a los retos de la economía digital.
Association between gastroesophageal reflux disease and metabolic syndrome: a bidirectional two-sample Mendelian randomization analysis
Authors: He Tao , Geng Xiaoling , Lin Xue , Li Yufei , Duan Zhijun
Published: October 2024

Introduction

The development of gastroesophageal reflux disease (GERD) may be influenced by metabolic syndrome (MetS) and its components, but the causal relationships remain unclear. This study employs Mendelian randomization (MR) to investigate the potential causal effects of MetS and its components on GERD risk.

Methods

Genome-wide association study (GWAS) summary data were utilized to assess the causal effects of MetS and its components on GERD risk using univariable (UVMR) and multivariable MR (MVMR) analyses. The inverse-variance weighted (IVW) method served as the primary analytical approach.

Results

UVMR analysis revealed significant associations between GERD risk and genetically predicted MetS and its components. Notably, MVMR analysis identified hypertension (OR (95% CI): 5.087 (3.109–8.324); p = 9.51E–11) and body mass index (BMI) [OR (95% CI): 2.103 (1.752–2.525); p = 1.60E–15) as key factors associated with GERD development.

Conclusions

This study provides evidence of a genetically determined causal relationship between MetS, including its components, and the risk of developing GERD. These findings suggest potential targets for early intervention to reduce GERD risk.
The Effect of Product Diversity, Price, Service Quality, and Location on Repurchase Intention Mediated by Pharmacy Customer Satisfaction
Authors: Hafiz Abdul , Ma’ruf Jasman J , Utami Sorayanti
Published: October 2024

This research aims to analyze the Effect of Product Diversity, Price, Service Quality, and Location on Repurchase Intention mediated by Pharmacy Customer Satisfaction in Banda Aceh City. The study involved 208 respondents who shopped at six pharmacies in the city. Data collection was conducted using a Likert scale questionnaire, and the analysis utilized Structural Equation Modeling (SEM) with SmartPLS Version 3.0. The results of the analysis show that although Product Diversity has a positive effect on repurchase intention, this effect is not significant, suggesting that pharmacy managers should prioritize other factors that significantly influence repurchase behavior. Price positively and significantly affects repurchase intention but does not significantly impact customer satisfaction, indicating that customers may value other aspects more. Service Quality shows a positive and significant effect on both repurchase intention and customer satisfaction, emphasizing the importance of providing high-quality service. Location emerges as the most significant factor influencing customer satisfaction, with an O value of 0.366, T Statistics of 4.685, and a P-value of 0.000. Additionally, Customer Satisfaction has the strongest impact on repurchase intention, with an O value of 0.419, T Statistics of 4.759, and a P-value of 0.000, highlighting that efforts to improve customer satisfaction should be a top priority. To enhance customer satisfaction and drive repurchase intention, pharmacy managers should focus on strategic location choices, high-quality service, and initiatives such as loyalty programs, responsive customer service, and relevant product offerings. By prioritizing these elements, pharmacies can better meet customer needs and foster long-term loyalty.
Arap Dilinde Kıyâs Meʿa’l-Fârık
Authors: Kişmir Abdulkadir
Published: October 2024

Nahiv usûlü ilminde dilde ortak illet nedeniyle menkûl olmayanı (makîs/ferʿ) menkûl olana (makîsun aleyh/asl) hamletmek olarak tanımlan kıyas, hem mütekaddim hem de müteahhir nahiv âlimleri tarafından vazgeçilmez bir yöntem olarak ele alınmıştır. Fakat kıyas dilsel kuralların tespitinde en önemli yöntemlerden biri olmasına rağmen farklı yönlerden eleştirilmiştir. Kıyasa yapılan eleştirileri müstakil bir başlık altında ilk defa Kemâlüddîn el-Enbârî el-İġrâb fî cedeli’l-iʿrâb adlı eserinde ele almış ve incelemiştir. Bununla birlikte daha çok fıkıh usûlünden istifade edilerek hazırlandığı düşünülen bu kavramlar arasında kıyas işleminde illet birliğinin sağlanamadığını ifade etmek için kullanılan ve fıkıh literatüründe kıyasa yönelik eleştirilerden kabul edilen kıyâs meʿa’l-fârık ifadesi yer almamaktadır. İşte bu makalenin amacı fıkıh usûlü eserlerinde çoğu kere “Kavâdihu’l-ille” başlığı altında incelenen kıyâs meʿa’l-fârık kavramının nahiv ilminde de karşılığının olduğunu örneklerle izah etmektir. Bu makale literatür taraması ve analiz yönteminden istifade edilerek hazırlanmıştır. Çalışmada kıyâs meʿa’l-fârık ifadesinin Arap nahvinde ulaşılan kaynaklar içerisinde ilk kez Sabbân tarafından kullanıldığına ulaşılmıştır. Ayrıca Enbârî’nin المنع للعلة “İlletin Geçersiz Olması” başlığı altında ele aldığı örneklere bakıldığında yapılan itirazın illete yönelik olduğu ve bunun kıyâs meʿa’l-fârık ifadesine yakın bir anlam içerdiği ileri sürülebilir. Gerek Arap dünyasında gerekse ülkemizde müstakil olarak konuya dair herhangi bir akademik çalışmanın yapılmaması sebebiyle bu makalenin literatürdeki boşluğu doldurması açısından önem arz ettiği düşünülmektedir.
A IMPORTÂNCIA DA INTELIGÊNCIA EMPRESARIAL NO PROCESSO DE TOMADA DE DECISÃO DA EMPRESA X DE PINHALZINHO-SC
Authors: Kin Karima Kurtz Colvero , Ferreira Hugo Silva
Published: October 2024

Over the years, companies are going through various organizational change processes, many transformations are taking place, and one of them is the insertion of technologies in the most diverse business segments. Information technology and business intelligence, Busines Intligence (BI), is becoming loyal and a great ally when it comes to strategy and decision making. Organizations are using such technologies as a support tool in the way they administer and manage their processes and businesses. These tools assist in the analysis of data and results that companies have, providing safer and more assertive decision making, in addition to offering greater security to owners. This study seeks to analyze the importance of this theme in the organizational environment of company X, located in the municipality of Pinhalzinho-SC. The data for this article were collected through an interview with the owners of the organization. In addition to doing an analysis on the subject, one of the objectives of this work is to present an improvement proposal for the company.
MARKETING DE NOVO PRODUTO - INOVAÇÃO PARA O PÚBLICO ACADÊMICO, UM ESTUDO DE CASO
Authors: Ferreira Hugo Silva
Published: October 2024

The launching of new products on the market is a usual practice for some companies, being actions that guarantee their permanence and the creation of competitive values. The present work aims to present a case study of a company launching a distance education course for teacher education and training with a view to marketing planning. With methodology based on observation, bibliographic research in articles and books, document analysis and context analysis, linked to qualitative research. Thus, the viability of critical data collection for marketing planning is perceived. From the data, it is possible to extract scientific information from the actions taken showing the entire project and development of this innovative product, as well as the tactical and strategic planning for decision making. This work is orientative and serves as an instrument for entrepreneurs and academics in the development of new products and new research, respectively.
GOVERNABILIDADE EMPRESARIAL PELA PERSPECTIVA FINANCEIRA ESTRATÉGICA
Authors: Teixeira Sylvana Lima , Ferreira Hugo Silva
Published: October 2024

every company is made up of several sectors, all of unique importance. There is, however, one that stands out for reflecting a more specific nucleus, whose collection of information has an impact on the business decision-making process, that is, the financial one. The movement and administration of the measured capital are the most challenging tasks for the financial manager, so that it goes beyond mere mathematical calculations. It involves the organizational structure in its systemic view, the mapping of the market with its needs and expectations, the determination of objective criteria, regardless of the unpredictable risk factors. These are able to change the decision chain to the point of transforming business strategic planning and its corresponding way of managing. Then the administrator or the financial manager emerges as the protagonist of the corporation's leverage or setback, insofar as the manipulation of the information obtained, some of which are privileged, may assist in the exact allocation of the funds raised, the results of which may give the company notoriety. Corporate governance thus takes a macro perspective, so that financial strategies will be fundamental to mitigate eventual failures in the business endeavor.
GESTÃO ESCOLAR E AS TECNOLOGIAS
Authors: Santos Danillo Miguel de Sales , Ferreira Hugo Silva
Published: October 2024

This article is part of the research line of the Master's program in Emerging Technologies in Education at MUST UNIVERSITY and addresses the importance of educational management for innovative projects and their implementation. The article aims to reason the processes of deployment and implementation and the authors involved. The methodology used for the work is qualitative research to gather important information about the significance of the project coordination team, strategies, and their utilization. Therefore, at the end of the research, it is clear that the educational coordination team is essential for the effectiveness of the projects.
GESTÃO DE GRUPO INTERDISCIPLINAR: ESTUDO DE CASO DO CENTRO EDUCACIONAL MUNICIPAL MARISTA SÃO JOSÉ
Authors: Neto Nilton José Coelho , Ferreira Hugo S. , Caldeira Victor L.
Published: October 2024

This paper discusses the concept of interdisciplinarity and compares it with the traditional teaching method, it also presents the concept of transdisciplinarity as a deepening of interdisciplinarity. It also presents the concept of management and points out the specifics of school management, emphasizing the need for the school manager to participate in the process of implementing the interdisciplinary process and, finally, presents the Centro Educacional Marista São José, located in the Jardim Zanellato subdivision, in city of São José, in the State of Santa Catarina, and carries out a case study on the process of implementing the interdisciplinary methodology in this school, pointing out the gains that the school had with this implementation.
TEORIA DOS ESTILOS DE APRENDIZAGEM PARA PLANEJAMENTO E DESENVOLVIMENTO DE DISCIPLINAS NO MOODLE
Authors: Santos Danillo Miguel de Sales , Ferreira Hugo Silva , Maier Jerry Antônio Raitz , Kin Karima Kurtz Colvero
Published: October 2024

The present work is part of the research line of the Master Course in Emerging Technologies in Education of the MUST and started from the reflection on learning styles, having as main objective to identify which resources and activities are being used by tutors / teachers in the virtual environment of learning - MOODLE. In contrast, identify the difficulties that they find in their work in MOODLE, aiming to emphasize the knowledge about the Theory of Learning Styles. It was noted that if the teacher / tutor diversifies the presentation of the contents and didactic materials, as well as perceive the difficulties between teacher / tutor it is possible to achieve more significant results.
ABUSO SEXUAL INFANTIL
Authors: Santos Irani Pessoa
Published: October 2024

Child sexual abuse is a serious crime that involves sexual acts committed against children, violating their physical and emotional integrity. According to the Brazilian Penal Code, this type of abuse is characterized by any sexual act involving minors under the age of 14, ranging from inappropriate touching to sexual intercourse. Legislation, such as Law No. 12.015 and the Statute of the Child and Adolescent, aims to protect victims, punish perpetrators, and prevent future abuse. The impact of abuse on a child's life is profound, manifesting in emotional and behavioral trauma. Raising awareness and educating about rights are essential to creating a safe environment and encouraging reporting. Additionally, public policies must address social inequalities that increase children's vulnerability to these crimes.
Fostering international AML cooperation: The role of analytical tools in enhancing cross-border regulatory frameworks
Authors: Vivian Ofure Eghaghe  , Olajide Soji Osundare  , Chikezie Paul-Mikki Ewim  , Ifeanyi Chukwunonso Okeke
Published: October 2024

In an increasingly interconnected world, the necessity for robust Anti-Money Laundering (AML) frameworks that transcend national borders has become paramount. This paper examines the critical role of analytical tools in fostering international AML cooperation and enhancing cross-border regulatory frameworks. Effective AML measures rely on comprehensive data analysis to identify and mitigate financial crime risks. Analytical tools, including big data analytics, machine learning, and artificial intelligence, facilitate the collection, processing, and interpretation of vast amounts of financial data from diverse jurisdictions, allowing for more accurate risk assessments. The research highlights how these tools can enhance collaboration among regulatory authorities by providing insights into complex money laundering schemes that often span multiple countries. By leveraging advanced analytics, financial institutions and regulatory bodies can share critical information on suspicious activities, thereby improving the effectiveness of their AML strategies. Furthermore, the paper discusses the significance of developing standardized analytical frameworks that can be adopted globally to ensure consistency in AML practices and reporting requirements. One of the key challenges identified is the need for harmonization of regulatory standards across different jurisdictions. The disparity in AML regulations can hinder effective cooperation and information sharing among nations. The adoption of analytical tools can bridge these gaps by offering standardized metrics and methodologies for evaluating risks associated with cross-border transactions. Additionally, the study examines case studies where analytical tools have successfully been implemented to enhance international AML cooperation. These examples illustrate the potential for increased transparency and accountability in global financial systems, leading to more effective detection and prevention of money laundering activities. In conclusion, fostering international AML cooperation through the strategic use of analytical tools is vital for strengthening cross-border regulatory frameworks. The findings emphasize the importance of innovation and collaboration in combating financial crimes on a global scale.
Keywords: Anti-Money Laundering (AML), International Cooperation, Analytical Tools, Cross-Border Regulation, Big Data Analytics, Machine Learning, Financial Crime, Risk Assessment, Standardization, Transparency.
Ivosidenib (Tibsovo)
Authors: CDA-AMC
Published: October 2024

We recommend that Tibsovo in combination with azacitidine be reimbursed by public drug plans for the treatment of adult patients with newly diagnosed acute myeloid leukemia (AML) with an IDH1 R132 mutation who are not eligible to receive intensive induction chemotherapy, if certain conditions are met.
Tibsovo in combination with azacitidine should only be covered to treat adult patients with newly diagnosed AML with an IDH1 R132 mutation who are considered ineligible for standard intensive induction chemotherapy and are aged at least 75 years; have an Eastern Cooperative Oncology Group (ECOG) performance status of 2; have severe organ dysfunction in the heart, lungs, kidneys, or liver; and/or have any other comorbidity judged to be incompatible with intensive induction chemotherapy.
Tibsovo in combination with azacitidine should only be reimbursed if prescribed by clinicians with expertise in managing patients with AML in a specialized hematology or oncology clinic, and the treatment should be supervised and delivered in institutions with expertise in systemic therapy delivery. The total drug cost of ivosidenib plus azacitidine should not exceed that of venetoclax plus azacitidine. Lastly, it must be feasible to test patients for IDH1 R132
Milli Mücadele Yıllarında Taşnaksutyun Cemiyeti’nin Faaliyetleri
Authors: SELVİ Haluk
Published: October 2024

25 Nisan 2023 tarihinde Ermenistan’ın başkenti Erivan’da Nemesis
Terör Örgütü üyelerine ait bir anıtın törenle açılması, Türkiye ile Ermenistan
arasındaki ilişkileri gergin bir ortama sürükledi. Bu durum aynı zamanda
Nemesis hakkında birçok soruyu da gündeme getirdi. Birinci Dünya
Savaşı’nın sonunda Taşnaksutyun Cemiyeti’nin bir organı olarak kurulan
Nemesis, savaş sırasında Ermeni Tehcirinden sorumlu tutulan Osmanlı
Devleti yöneticilerine ve Azerbaycan Cumhuriyeti devlet adamlarına suikast
ve intikam duyguları ve planları ile kurulmuş ve bu konuda da maalesef
başarılı olmuştur. Nemesis’in arkasında yer alan Taşnaksutyun Cemiyeti
aynı zamanda 1918-1921 yılları arasında yaşamış olan Ermenistan
Cumhuriyeti’nin kurucusu ve idarecisi konumundaydı. Bu cumhuriyet
kendisine Batı Ermenistan olarak tanımladığı Doğu Anadolu bölgesine
yerleşme hedeflerini de koymuş ve bu amaçla hem doğu sınırlarında hem de
Osmanlı Devleti’nin kaderinin belirleneceği Paris Barış Konferansı’nda
ardından Lozan Barış Konferansı’nda etkin olarak çalışmıştır. Bütün
bunların yanında, Meşrutiyet döneminde legal bir hale dönüşen ve parti
hüviyetine bürünen Taşnaksutyun, Milli Mücadele yıllarında Anadolu’da ve
İstanbul’da da faal olarak çalışmıştır. Bugüne kadar Milli Mücadele
Döneminde Ermeniler üzerine çeşitli çalışmalar yapılmakla beraber, özelde
Taşnaksutyun’un faaliyetleri, planları ve Osmanlı topraklarındaki eylemleri
üzerine teferruatlı ve yeterli çalışmalar yapılmadığını ifade etmek gerekir.
Bu tebliğde, Türkiye arşivlerinde yer alan istihbarat yazışmaları üzerinden,
Taşnaksutyun Cemiyeti/Partisi’nin 1918-1922 yılları arasındaki faaliyetleri,
cemiyetin gerçekleştirdiği kongrelerde aldığı kararlar ve bu kararların
uygulanması, buna karşı Mustafa Kemal Paşa ve TBMM’nin aldığı tedbirler
üzerinde durulacaktır.