bluuebunny/crossref_metadata_2025 huggingface dataset:
Das Konzept der Essbaren Stadt: Zwischen neuem Leitbild für die Stadtplanung und dynamischer, aber fragiler Graswurzelbewegung
Authors: Kipp Sophia , Säumel Ina
Published: June 2024

In deutschen Städten gibt es viele Initiativen zur Umsetzung der Essbaren Stadt, von Gärten auf öffentlichen Grünflächen bis zur Förderung regionaler Lebensmittelproduktion. Diese ­werden von Zivilgesellschaft und Stadtverwaltungen­ vorangetrieben. Herausforderungen sind Machtasymmetrien, kommerzielle gegen soziale Interessen sowie Anpassung an geänderte Rahmenbedingungen. Um die Essbare Stadt nachhaltiger und inklusiver zu gestalten, müssen diese Herausforderungen angegangen werden.
PENYELENGGARAAN SISTEM PEMERINTAHAN BERBASIS ELEKTRONIK DI LINGKUNGAN PEMERINTAH KOTA BATAM
Authors: Adinata Muhammad Andri , Putera Roni Ekha , Kusdarini Kusdarini
Published: June 2024

Batam City is the only city in the Riau Islands Province with a good SPBE index out of the 5 regencies and cities in the province. However, in implementing the SPBE policy, problems were encountered, one of which was related to the lack of coordination between SPBE organizers. This creates a discrepancy between the predicate achieved and what is implemented. Bearing in mind that the SPBE maturity level of the Batam City government is the highest in the Riau Islands Province. This research uses a qualitative research method with a descriptive approach. Data collection techniques were carried out by interviews, observation and documentation with the informant selection technique, namely purposive sampling. Meanwhile, the data validity technique uses source triangulation. This research uses the theory of policy implementation proposed by Ripley and Franklin which consists of 2 variables, namely Compliance and What's Happening and Why (What happened and why?) The results of this research indicate that the implementation of the SPBE policy in Batam City has not been implemented optimally. This is caused by (1) minimal understanding of the policy by implementors, unplanned coordination activities between implementers, and no socialization of policy guidelines. (2) factors beyond control that influence the implementation process, namely the agency's lack of awareness of the existence of policy guidelines. (3) inadequate infrastructure factors, and very rapid technological development factors. Thus, the Batam City Communication and Information Department as the main actor needs to fix these problems so that the implementation of the SPBE policy can run effectively
BALANCING ACTS: UNVEILING SOCIO-ECONOMIC AND ENVIRONMENTAL DIMENSIONS OF WASTE-TO-ENERGY POLICIES IN INDONESIA
Authors: Maddi Maddi -
Published: June 2024

Rapid population increase, coupled with increasing urbanisation and industrialisation, is expected to create substantial demand for waste-to-energy (WtE) facilities in Indonesia. While the Indonesian government is working towards proper and economic handling of waste, there is a need to move beyond traditional incineration processes to more advanced WtE technologies in order to mitigate the adverse environmental impact. Along with this, a proper waste sorting system also needs to be established to improve the functioning of WtE facilities. However, challenges persist, including high capital costs, limited waste feedstock availability, and social acceptance concerns. Additionally, worries have been raised regarding the environmental and health impacts of WtE facilities, particularly their potential emissions of pollutants such as dioxins and furans. Overall, while WtE holds the potential to contribute to sustainable waste management and renewable energy development in Indonesia, careful planning and management are essential to ensure environmental, social, and economic sustainability. This study employs the Policy Effectiveness Assessment, guided by the Policy Implementation Theory, to evaluate WtE policies in Indonesia. By examining the intersection of environmental sustainability and socio-economic factors, the article aims to provide valuable insights into the effectiveness of current WtE policies. Through combining environmental, socio-economic, and technological perspectives, the article strives to offer a nuanced understanding of the challenges and opportunities, paving the way for informed policy decisions and sustainable waste management practices in the country.
Urban Areas in Indonesia: How does Smart Living is Implemented ?
Authors: Kulsum Umi , Purnomo Eko Priyo
Published: June 2024

This study aims to analyze how the implementation of smart living in urban areas in Indonesia. Because Indonesia is included in the ten countries with the fastest urbanization growth in 2014, where urbanization growth is also accompanied by the emergence of various complex problems in urban areas. A mature urban strategy is needed to minimize the occurrence of various problems such as environmental crises, social problems, and irregular urban planning due to rapid urbanization. One of these problems can be overcome by implementing smart living, where the city provides comfort in terms of the environment, sustainable resources, physical and non-physical beauty, visual or not, for the community and the public. The measurement of the implementation of smart living in urban areas is seen from several indicators such as cultural facilities, health conditions, individual safety, housing quality, educational facilities, touristic, and social cohesion. This study uses qualitative research with data analysis using Nvivo 12 Plus and VOSviewer software. The data sources that the author uses are journals obtained from Scopus which are then downloaded in RIS format and processed using VOSviewer and Nvivo 12 Plus. The results of this study indicate that in implementing smart living in urban Indonesia, the security guarantee indicator has not been able to be fulfilled and has the lowest percentage compared to other indicators. while the indicators that have been able to be fulfilled and have the highest percentage are health service facilities.
Koncepcja inteligentnego wskaźnika dla powojennego odpornego rozwoju ukraińskich miast
Authors: Tkach Solomiia , Giffinger Rudolf
Published: June 2024

W obliczu tych warunków w niniejszym artykule poruszono kwestię konieczności opracowania koncepcji wskaźników SC (smart cities) ukierunkowanej terytorialnie, która jest zgodna z wewnętrzną logiką cyklu katastrof na rzecz odpornego rozwoju obszarów miejskich i polityk integracyjnych. Stąd teoretyczną i metodologiczną podstawę badania stanowią główne założenia urbanistyki wspieranej i uruchamianej przez koncepcję inteligentnych i odpornych miast. W oparciu o cykl katastrofy przedstawia się znaczenie terytorialnego rozumienia rozwoju SC, co silnie wpływa na rodzaj i jakość wskaźników. Część empiryczna krótko wprowadza w temat zróżnicowanego rozwoju urbanistycznego miast Ukrainy i doświadczeń z działalności SC. Koncepcja wskaźnika SC, w odróżnieniu od dotychczasowych koncepcji, dostosowana jest do ukraińskiej bazy statystycznej, uzupełnionej o wskaźniki uwzględniające specyfikę powojennego rozwoju miast na etapach odbudowy, adaptacji i transformacji.
Impact of the financial crisis on revenues of urban municipalities in Poland – experiences the COVID-19 pandemic
Authors: Maj-Serwatka Katarzyna , Wichowska Anna
Published: June 2024

The COVID-19 pandemic has given rise to grave economic consequences, especially for the public finance sector, both at the central and local government level. The aftermath of the pandemic-induced crisis began to be felt particularly by local government units (LGUs), which are responsible for the implementation of most public tasks at local level. As a consequence, the role of budget planning increases and the rationalization of public expenditure in response to declining revenues becomes important. This paper is in line with the ongoing discussion on the implications of the COVID-19-induced crisis. Two research goals were formulated. The former was to assess the effects of the crisis caused by the COVID-19 pandemic on budget revenues and indirectly on the financial standing of Polish urban municipalities, and the latter was to identify changes in the structure of urban municipalities budgets in Poland as a consequence of the pandemic. For the needs of the study, we used an indicator analysis of urban municipalities budgets, which allows for a synthetic determination of the financial condition and verification of development decisions. The aim of the research was achieved by analyzing the dynamics of indicators that characterize urban municipalities budget revenue in Poland. The scope of research covered the years 2010–2022. The results and the formulated practical recommendations constitute a complementation of the research on the effects of the COVID-19 pandemic for public finance, in particular the finances of local government units. The analyses demonstrate a shift in the urban municipalities revenue structure in Poland, which is the effect of a decreased share of own revenue, especially tax revenue, and an increase in the share of transfer revenue. This was due to three factors. Two of them were directly related to the COVID-19 pandemic, i.e 1) reduction in tax revenue (mainly from shares in PIT) as a result of the lockdown and the economic crisis; 2) options of support for local governments in the form of increasing transfer revenue. The third factor that contributed to the decline in own revenue are changes unrelated to the pandemic. These include, for example, changes in personal income tax or changes in the “Family 500+” programme.
The evolution of a post-socialist satellite city in Central Europe. A historical and socio- spatial case study of Luboń near Poznań (Poland)
Authors: Nowak Marek , Bernaciak Anna , Wieczorek Anna
Published: June 2024

The aim of the article: The evolution of a post-socialist satellite city in Central Europe. A historical and socio-spatial case study of Luboń near Poznań (Poland) is a socio-economic and spatial analysis of the development process of a satellite city with an industrial and agricultural core located in Central Europe.
Luboń is a city founded in 1954, which allows to trace the entire process of its development, based on the research methods used, including statistical data on changes in, among others, population numbers, as well as spatial data based on georeferencing of photographic images of archival maps of the City of Luboń. The methods used as the way of describing and analyzing the history of the city were inscribed in the philosophy of the evolutionary approach referring to the dynamics of change and the complexity of development processes and their imbalance.
The authors of the article formulate answers of three research questions: (1) how did the industrialization origins and socio-spatial alterations shape satellite city contemporary form? (2) how was its spatial form affected by the de-industrialization process of the first decade after 1989? (3) how has the city changed under the demographic and suburbanization pressure of its larger neighbour over the years?
The article also contains elements of historical analysis, reconstructing urban dynamics. It also includes elements of conceptualisation based both on genetic studies of the concept of “new cities”, but also on assumptions present in Soviet urban planning thought, which was a direct inspiration for the solutions of the 1950s.
The generalizations, after answering the research questions, proposed in the conclusion indicate the existence of the state of crisis and invite to discuss the dynamics of the phenomena of metropolisation from the point of view of peripheral participants of the process.
Socrates on Cookery and Rhetoric
Authors: Möbus Freya
Published: June 2024

Socrates believes that living well is primarily an intellectual undertaking: we live well if we think correctly. To intellectualists, one might think, the body and activities related to it are of little interest. Yet Socrates has much to say about food, eating, and cookery. This paper examines Socrates’ criticism of ‘feeding on opson’ (opsophagia) in Xenophon’s Memorabilia and of opson cookery (opsopoiia) in Plato’s Gorgias. I argue that if we consider the specific cultural meaning of eating opson, we can see that Socrates takes a nuanced stance on food and cookery: he recommends careful consumption and skillful production, not austerity or abstinence. This nuance in Socrates’ discussion of food changes our interpretation of Socrates’ criticism of rhetoric in the Gorgias: in comparing rhetoricians to opson chefs – not to pastry chefs, as many have assumed – Socrates evokes the dangers of indulging in speeches while acknowledging their necessity for Athenian public life.
Translanguaging art – Questioning boundaries in Monika Szydłowska’s Do you miss your country?
Authors: Futro Dobrochna
Published: June 2024

Using the concept of translanguaging art that combines language(s) with other means of artistic expression, I discuss an artist’s book published in 2015 by Monika Szydłowska, who is a Polish-born visual artist living in the UK. Szydłowska’s book Do you miss your country? is a visual diary in which, using media traditionally associated with a travel journal (pencil and watercolours), the artist captures her experience of migration. The book depicts the everyday life of a young migrant woman from Poland, in the first years of her life in Scotland. The visual and textual narrative pinpoints the intricacies of the process of othering and identity building. I consider what the translanguaging art reveals about the process of identity creation in linguistically and culturally diverse communities and show how, through her choice of multi(trans)lingualism as a mode of writing and the form of a pocket-size sketchbook filled with watercolour drawings and speech bubbles, Szydłowska problematises the popular image of the migrant. I also discuss her engagement with the tradition of migrant writing and travel writing and her subtle subverting of these genres. I demonstrate how, by combining languages with visual means of expression choosing the form of a comic and the watercolour – a gendered and nationally loaded medium – she negotiates her identity and destabilises power relations historically operating within the migratory discourse. My conclusion suggests that her use of translanguaging enabled the artist to indicate the transformative and emancipatory potential of migration seen as the empowering rather than disempowering process for migrants and locals alike.
The Influence of Student Learning, Student Expectation and Quality of Instructor on Student Perceived Satisfaction and Student Academic Performance: Under Online, Hybrid and Physical Classrooms
Authors: Firdousi Saba Fazal , Yong Cui , Amir Beenish , Waqar Ayaan
Published: June 2024

The main aim of this research is to study the influence of traditional, online, and hybrid teaching modes on student academic performance. For this purpose, three determinants of perceived satisfaction and academic performance are used to compare student learning outcomes across the different teaching mediums. This is the first study to examine different teaching modes and their influence on students enrolled in higher education institutions. The study context is a set of China’s higher education sector after the COVID-19 outbreak. Data were collected on the model variables through an online questionnaire and distributed amongst a sample of undergraduate students who were enrolled at Overseas Education College at Jiangsu University. Data collection was divided into three categories: pre-pandemic, pandemic, and endemic situations in China. Structural equation modelling technique was adopted to inspect the collected data and confirm the hypothesis. Results show that student learning and student expectations have a significant positive impact on student perceived satisfaction in all contexts. Moreover, online mode of teaching yielded higher level of student satisfaction and hence, their academic performance. Findings of this study have generated implications for stakeholders of the education sector. Teachers must consistently improve themselves in terms of knowledge and skills, while the ministry of education should set required standards and monitor compliance. They should make some courses related to technology and innovation as a part of the undergraduate syllabus. These will help to stay relevant in today’s competitive academic sector.
The crystal structure of 1-(2-chlorophenyl)-3-(p-tolyl)urea, C14H13ClN2O
Authors: Han Lei , Du Mo , Li Xiaohua , Tang Wenqiang
Published: June 2024

C14H13ClN2O, monoclinic, P21/c (no. 14), a = 23.904(2) Å, b = 4.6173(3) Å, c = 11.6906(13) Å, β = 96.895(9)°, V = 1281.0(2) Å3, Z = 4, R
gt(F) = 0.0646, wR
ref(F
2) = 0.1314, T = 293 K.
Social anxiety disorder in Black American adolescents: Cultural considerations in conceptualization, assessment, and treatment
Authors: Coyle-Eastwick Samantha , Escobar Melissa , Wimmer Jessica , Lindsey Michael , Thompson Jarius , Warner Carrie Masia
Published: June 2024

Social anxiety disorder (SAD) is characterized by significant distress and avoidance surrounding social and performance situations, with marked interpersonal and academic impairment. This review article highlights cultural considerations relevant to the conceptualization, identification, and treatment of SAD in Black youth. Research evaluating the utility of evidence-based measures to assess SAD suggests they are culturally relevant; however, gaps in knowledge regarding the psychometric properties of even the most widely used instruments are evident. In regard to intervention, cognitive behavioral therapy (CBT) approaches hold promise, yet there is a lack of research on the use of CBT with Black adolescents. Recommendations to incorporate cultural factors into CBT are provided, and future work investigating culturally adapted interventions is needed. Finally, given significant disparities in access and utilization of mental health services among Black youth, strategies to increase treatment engagement, such as school-based services, are important to consider.
Managers’ attitudes as a critical success factor of kaizen
Authors: Todorovic Mirjana , Cupic Milan , Jovanovic Dejan
Published: June 2024

The purpose of our study is to examine the manager’s attitudes towards different aspects of kaizen, their commitment to the idea of kaizen, and their attitudes towards the motivation and participation of employees. We use a questionnaire to investigate the attitudes of 124 managers – 62 economists and 62 engineers, from 62 manufacturing companies operating in Serbia. We employ exploratory factor analysis (EFA) and Mann-Whitney’s U test. We find a moderate level of managers’ agreement with the statements on the importance and effects of kaizen, and a relatively low level of agreement with the statements on employees’ participation and motivation. Using the EFA, managers’ attitudes are grouped into three areas requiring attention – perceived kaizen effects, employees’ development and motivation, and employees’ participation. Finally, we find that economists and engineers do not differ in their attitudes towards kaizen, which indicates their similar and common attitudes towards certain aspects of kaizen. We contribute to the literature by examining managers’ attitudes towards the critical success factors of kaizen implementation and identifying the areas requiring more attention from the managers to support the social aspects of kaizen implementation and effects. Our results should change the perceptions of managers and contribute to the development of a new approach that involves more active and effective managers’ participation in the kaizen implementation. Our results can also be beneficial to practitioners seeking to implement and use kaizen more efficiently in their companies. Although our study does not consider the direct impact of a specific economic environment on kaizen implementation, it can be beneficial to companies in emerging and transitioning economies similar to Serbian.
Investigating the determinants and effects of prestige sensitivity in fashion retailing
Authors: Anic Ivan-Damir , Kursan Milakovic Ivana , Mihic Mirela
Published: June 2024

Targeting the prestige fashion segment enables fashion retailers to continue growing while facing a challenging environment. To attract prestige-sensitive consumers, it is important to understand their buying motivations and responses to retail actions. Thus, this paper examines the motivational predictors and effects of prestige sensitivity in fashion retailing, using the symbolic self-completion theory as a framework. It also explores the moderating role of fashion innovativeness. The data collected from shoppers of apparel products (N = 289) in Croatia were analyzed using structural equation modelling (SEM). The results show that recognition enhancement, sexual attraction, and recreation shopping motivations, which help enhance individuals’ self-identity in society, drive prestige sensitivity. At the same time, fashion innovativeness significantly moderates the relationship between recreation motive and prestige sensitivity. Prestige-seeking consumers positively respond to mannequin displays, spend more time shopping, and focus more on symbolic apparel attributes while shopping. This study contributes to the self-completion theory applied in fashion retailing by developing and testing the model that links prestige sensitivity with shopping motivations, fashion innovativeness, the selection of apparel attributes, response to visual merchandising, and time expenditure. The findings provide recommendations for marketers on how to develop fashion products/prestige brands in line with the expectations of prestige-seeking shoppers, target this market segment more efficiently, and increase the effectiveness of marketing efforts.
Factors Influencing Accounting Fraud in Village Fund Management in South Kalimantan
Authors: Safitri Wanda , Respati Novita WeningTyas
Published: June 2024

Purpose: This study investigated the factors contributing to accounting fraud when handling village funds. The purpose of this study was to investigate and analyze how factors such as internal control systems, compliance with accounting regulations, personal morality, and information asymmetry in managing village funds are considered to influence accounting fraud.
Method: Village officials and the Village Consultative Body at Tapin Selatan District, Kalimantan Selatan, were made up to be the study’s population. Purposive sampling was used in the sample selection process. One hundred twenty-six respondents served as the sample used in the analysis. The hypothesis was tested with multiple linear regression.
Findings: Empirical evidence showed that accounting fraud was not affected by internal control systems. Another finding showed that compliance with accounting regulations and individual morality detrimentally impacted accounting fraud. On the contrary, accounting fraud is positively affected by asymmetric information.
Novelty: The difference between this research and previous studies is related to the object studied, indicators on individual morality variables, and the addition of information asymmetry variables.
Keywords: Accounting Fraud; Compliance with Accounting Regulations; Internal Control Systems; Individual Morality; Information Asymmetry
The Importance of Intellectual Capital In Driving Firm Performance
Authors: Halim Kusuma Indawati
Published: June 2024

Purpose: The study explores the structure of intellectual capital and how it influences firm performance of Kompas 100 Index companies using the VAIC model.
Method: As research samples, 29 companies from the Kompas 100 index that were listed on the Indonesian Stock Exchange were employed. The data came from annual reports that were released between 2017 and 2021. A multiple regression analysis was used to create the regression model for this study.
Findings: It can be observed that VAIC has a significant positive effect on both ROA and ROE. Based on each component of VAIC, it is clear that HCE, SCE, and CEE have a positive and significant impact on firm performance. By setting spesific targets and regularly monitoring these neasures, businesses can identify areas for improvement and make informed decisions to enhance their firm performance.
Novelty: The findings are especially significant for policymakers that want to emphasize the value of Intellectual Capital and create a system for disclosing Intellectual Capital. This study also offers up new paths for future research that will take into consideration the dynamic nature of the relationship between Intellectual Capital and Firm Performance and account for endogeneity.
Keywords: Human Capital Efficency; Structural Capital Efficiency; Capital Employed Efficiency; Value Added Intellectual Coefficient
The Effect of The COVID-19 Pandemic on The Tax Compliance of Digital Economy Business
Authors: Puspitarini Ndaru , Rahimi Aulia
Published: June 2024

Purpose: Tax authority have faced one of the challenges collecting tax revenue during the Covid-19 pandemic in decreasing of the economy will potentially leads firms in financial distress. Financial distress motivated firms to engage tax avoidance. Moreover, activities in the digital economy that are growing rapidly could be a challenge to prevent tax avoidance. Thus, this research intends to investigate how the Covid-19 pandemic affects associations between businesses that engage in digital economy activities and tax avoidance on Indonesian public enterprises.
Method: The study used sample of 250 firms which are listed on Indonesia Stock Exchange (BEI) in 2018-2021 and conducted using difference-in-difference method.
Findings: The study finds empirical evidence that digital economy activities positively associated with effective tax rate. Nevertheless, the Covid-19 pandemic weakened this association.
Novelty: Previous studies partially examined the relationship between the COVID-19 pandemic on tax avoidance and the digital economy on tax avoidance. Quantitative researches about digital business are also mainly carried out in developed countries considering that digital economic activities have been massively carried out in developed countries. This study will complement previous studies where the Covid-19 pandemic and economic activity will be interacted with and linked to corporate tax avoidance behaviour, especially in Indonesia.
Keywords: Covid-19; Tax Avoidance; Digital Economy
Financial Risks, Related Party Transactions and Value of BUMN Companies in Indonesia
Authors: Wijaya Anggita Langgeng , Ratnasari Ima Widha
Published: June 2024

Purpose : The research investigates the influence of financial risk on the value of state-owned companies (BUMN) on the Indonesia Stock Exchange with related party transactions as a moderating variable.
Method : The population in this research is all state-owned companies listed on the Indonesia Stock Exchange from 2015 to 2022. The sample selection technique uses purposive sampling methods. Data analysis uses regression testing with moderating variables.
Findings : The results of this research show that financial risk has a negative effect on the value of state-owned companies in Indonesia. Related party transactions (RPT) have a moderating effect that strengthens the influence of corporate financial risk on the value of BUMN companies.
Novelty : The research can prove the role of related party transactions as a moderating variable on the influence of financial risk and the value of BUMN companies.
Keywords : Company Value; Financial Risk; Related Party Transactions; Bankruptcy; BUMN
The Real Earnings Management and Tax Aggressiveness in Indonesia
Authors: Hajawiyah Ain , Perdana Anugrah Rinata , Wahyuningrum Indah Fajarini Sri
Published: June 2024

Purpose: This research aimed to examine the effect of real earnings management on tax aggressiveness.
Method: The study used a quantitative approach using secondary data from the manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021. The sampling technique used is the purposive sampling method and the analysis technique used is multiple linear regression using SPSS 25 software.
Findings: The findings of this study indicate that real earnings management significantly negatively affected tax aggressiveness. Variable control profitability significantly positively affected tax aggressiveness. Whereas variable control leverage does not affect tax aggressiveness. Moreover, variable size significantly positively affected tax aggressiveness.
Novelty: The study uses real earnings management as an independent variable instead of accrual earnings management, which has been commonly used in previous studies. Real earnings management is considered effective in a company’s earnings management strategy because it manipulates data related to day-to-day operation activity of the company.
Keywords: Real Earnings Management; Tax Aggressiveness; Profitability; Leverage; Firm Size
Quality of Sustainability Disclosure, Foreign Board, and Firm Performance? Evidence from Indonesia
Authors: ARMADANI ARMADANI , ZAREFAR ARUMEGA
Published: June 2024

Purpose: This study intends to investigate the impact of sustainability disclosure and foreign board quality on firm performance. This research also analyzes the impact of each category of sustainability disclosure quality on company performance.Method: General Least Square (GLS) is the analytic method used to test the hypothesis. 315 observations from 46 chemical and basic industries compose the sample.Findings: This study reveals that the quality of sustainability disclosure and the presence of foreign boards have a considerable favorable impact on the performance of companies. Then, the additional study revealed that the social and environmental categories had a considerable positive impact on the organization’s success. In addition, there is no correlation between the economic category and the company’s performance. Novelty: To the author’s knowledge, this is the first study to examine Indonesia’s chemical and basic industrial sectors. This research is distinctive in that it employs a more thorough sustainability disclosure quality measurement, namely developing a measuring instrument with analysis content based on GRI Guidance. Then, this study examines the relationship between the quality of sustainability disclosure and firm performance.
Board of Commissioners Educational Background And Sustainability Report Quality
Authors: Tanputra Sebastian , Harymawan Iman , Nasih Mohammad
Published: June 2024

Purpose: This research is aims to determine the relationship between the educational background of the board of commissioners on the quality of the sustainability report in companies listed on the Indonesia Stock Exchange.Method: Sources of research data consist of the annual reports, sustainability reports, global reporting websites (GRI), and Quacquarelli Symonds (QS) World University Ranking. The sampling method used was side purposive, in order to obtain as many as companies that had met the criteria to be used as research samples for 5 (five) years, 2015-2019 which is 258 companies. This study uses a multiple regression model with a cluster by the firm from STATA 14 software to determine the direction and magnitude of the influence of independent variables on the dependent variable.Findings: This study found that the BOC educational background with undergraduate degree from reputable university showed a positive and significant relationship towards sustainability report quality. In contrast, educational background defined by level of education indicates insignificant effect towards sustainability report.Novelty: the role of BOC in Indonesia is to supervise the quality of the company's report, therefore those results indicate that top-level universities have a role to form character and concern for environmental problems.
The IT Governance Role on Internal Accountability and Performance in Higher Education Institutions: Testing the Intervening Role of Performance Measurement System and IT Capabilities
Authors: Sofyani Hafiez , Pratolo Suryo , Putra Wahyu Manuhara
Published: June 2024

Purpose: This study examined the role of IT governance practices on internal accountability and performance of higher education institutions (HEIs) through two intervening variables, namely performance measurement system (PMS) and IT capabilities. Also, it examined the IT governance role in PMS implementation and IT capabilities.Method: This study was conducted at HEI on the Island of Java using a survey approach with hypothesis testing by employing a structural equation modelling-partial least square technique (SEM-PLS). 149 HEIs were successfully included in this study.Findings: The results implied that IT governance could directly promote good PMS implementation and IT capabilities. Furthermore, IT governance was found not to be directly related to internal accountability and performance of HEIs, but it had to go through the PMS implementation as intervening. These results indicate that good IT governance did not necessarily provide added value to HEIs if it is not accompanied by a good PMS implementation. Novelty: This study presents empirical evidence that addresses the research gap on the role of IT governance on internal accountability and performance by putting the PMS policy as intervening variable. This study also presents novelty in terms of setting, namely HEIs where competitive advantage is needed to maintain viability, in the midst of increasingly stringent HEIs competition.
Does IFRS Impact Earnings Management of the JSE Firms
Authors: Gbadebo Adedeji Daniel
Published: June 2024

Purpose: The paper considers how IFRS impacts discretionary accruals under the assumption that managers do not exercise discretion over revenue when involve in earnings management. The paper verifies whether the change in earnings management is due to time variation and should not be attributed the implementation of IFRS.Method: The paper employs random effects regression to examine the relationship between Jones model’ based discretionary accruals and IFRS-adoption, alongside other time-varying firm’s specific covariates including financial leverage, cash flow from operations, asset returns, equity returns, firms’ growth, firms’ size, and boot to market value.Findings: The paper finds that the estimate for the IFRS dummy was negative and significant, an indication that IFRS causes significant reduction in the discretionary accruals. Since earnings management is reduced after the adoption, this implies that IFRS has positive effects in practices. The paper further finds that earnings management is not purely time-driven and that it is robust to some specific covariates such as firm size, growth, and leverage.Novelty: The paper is novel because findings have importance for regulations, firms’ operations and future investigations. The evidence provides guidance to auditors in financial reporting, policy makers during policy formulation, investors in making informed decisions and regulators in their enforcement processes for the capital market.
The Season Calendar System of Gorontalo Society: Socio-Cultural Analysis Based on Local Wisdom and Appropriate Technology
Authors: Tamu Yowan , Dako Amirudin
Published: June 2024

Gorontalo society is well-known to have a great combination between traditional and cultural nuances. One of the undeniable phenomena is the habit of doing activities and transactions at particular times. This phenomenon then creates several terms such as wedding season, planting season and Hajatan season where those certain custom rituals are only performed in Gorontalo region. The process of inventory of this phenomenon becomes an important step that should be done to ensure that the values contained in the local wisdom of the people of Gorontalo can be documented and become written legacy for future generations. By applying a social research method, this preliminary study aims at creating an inventory for the ongoing local wisdoms in Gorontalo, especially dealing with the creation of a written document containing their season calendar. The draft of season calendar document that had been produced, in the next stage, was then analyzed. Later stage was to create a computer application to be developed in the form of information system prototype containing local calendar module based on local wisdom of Gorontalo society. The application should be easily accessible by local, national and global community, enriched with spatial data presentations and serving as a support for documentation and digital publications. The study is expected to be an effort to preserve local wisdom of Gorontalo as well as become the part of modern culture and knowledge.
Construction of Cultural Resilience through the Exploration of Seblang Olehsari Banyuwangi Ritual Philosophical Value
Authors: Asha Asha , Mabruri Kholid , Komariah Nurul , Imron Ali
Published: June 2024

Seblang Olehsari Banyuwangi is a sacred ritual containing moral messages symbolized in symbols. The symbols need to be explored in order to be understood better and serve as a guideline for the community to implement collective norms as an effort to strengthen social solidarity. Strong social solidarity will strengthen cultural resilience to cope with the current globalization of culture. Recognizing that to construct social solidarity requires a comprehensive understanding of the philosophical aspects, so that Seblang ritual from the philosophical aspect needs to be studied more deeply. Therefore, this research aimed to explore the philosophical value of Seblang Olehsari ritual as cutural resilience. The benefits that can be taken, this research was expected to show to the society about the need to maintain Seblang Olehsari ritual as one form of efforts to maintain the local wisdom. The type of this research was descriptive with in-depth interview data collection technique and participant observation. The data analysis process used philosophical approach, then examined the validity of data with data triangulation. The results of this research could be concluded that the philosophical values of Seblang ritual could be categorized based on ritual property and ritual procession that has the value of recommendation appreciate the universe and maintain the balance of the environment and preserve the nature. The construction of cultural resilience of philosophical value was shaped by cultural value systems, changing adaptation, integration functions and social cohesion and transformative.
Symbolism in Boho Oi Ndeu, A Marriage Ritual of Dou Donggo
Authors: Subari Subari
Published: June 2024

This research was about the meanings of symbols in â€˜Boho Oi Ndeuâ€™, a marriage ritual of Dou Donggo. It was conducted in Dou Donggo Communities as a sample. This study was conducted by using the ethnography survey. The writer has been living in Dou Donggo Community since he was born. The method used was interview byÂ  collecting the data from primary and secondary sources. The results of the research shows that there were a lot of symbols meaning in â€˜Dou Donggo Marriageâ€™ ritual ceremony which many people did not know before. So the Dou Donggo Marriage ritul ceremony should be protected as a cultural heritage of dou donggo which enrich the national cultural treasures of our country, Indonesia.
Overcoming Violence Against Children in School: Study on the Role of Education Stakeholders
Authors: Pramono Wahyu
Published: June 2024

Data on violence against children are only a few reported but in reality more than reported. School is one of the locations of acts of violence against children. Preventing violence against children cannot just be handed over to the police, but must involve other education stakeholders in the school. This paper looks at the role of education stakeholders in preventing violence in schools. A qualitative approach used to understand the problems be researched, data taken by the use of in-depth interviews and obeservasi. The research was done in senior high shool Â "X"Â Bukitinggi City and Â senior high school Â "X"Â  Padang City.Â A description of the cases of violence that occurred at school and the way in which schools dealt with them gave an indication that education stakeholders had a sufficient role in overcoming or preventing violence. However, education stakeholders are less empowered in carrying out this role. Education stakeholders actually have the strength and authority but are less brave to use these powers and authorities to take action that can reduce or prevent acts of violence against children in school. Although their roles, duties and functions are clearly regulated in existing government regulations.Â Â Â
Pencak Dor in the Cyber World: An Analysis of Comments on Youtube
Authors: Sihombing Lambok Hermanto , Harahap Aris Masruri
Published: June 2024

There has been a rise in the spread and new consumption of a traditional fighting sport from East Java, Indonesia. The sport is widely known as Pencak Dor. These days Pencak Dor has received internet usersâ€™ attention. People can easily find videos of Pencak Dorâ€™s fights on the biggest video sharing site, YouTube. However, similar to what happens in the real world; various comments regarding the performance of Pencak Dor appear in the cyber world too. Using encoding-decoding concept from Stuart Hall, we try to unpack the complexity of the diverse comments appeared on YouTube regarding the practices. The result of this study suggested that topics appeared in the comments is not limited to the fight or the fighters. Interestingly, the topic is also about a debate and contestation between preserving the traditional sport and Islamic teachings. Having a root in Lirboyo Islamic Boarding School, Pencak Dor mixes violent culture and religious teachings. The diverse opinions that emerge on YouTube instead affirm that a code that an encoder sends is not necessarily decoded exactly the same as the encoder wants.
Subacute thyroiditis in the SARS-CoV-2 era: a multicentre prospective study
Authors: De Vincentis Sara , Loiacono Simona , Zanni Eleonora , Sueri Roberta , Monzani Maria Laura , Santi Daniele , Muller Ilaria , Di Marco Francesco , Crivicich Erica , Armenti Mirco , Pagotto Uberto , Tucci Lorenzo , Cecchetti Carolina , Trenti Tommaso , Pecoraro Valentina , Canu Giulia , Simoni Manuela , Brigante Giulia
Published: June 2024

Objective

Many cases of subacute thyroiditis (SAT) have been described related to SARS-CoV-2 infection, but no prospective data about follow-up are known. This prospective, longitudinal, 3-year, multicentre study aims to explore the clinical peculiarities and outcome of SAT in relation to SARS-CoV-2 infection, ascertained with antibody dosage.

Methods

All patients receiving SAT diagnosis from November 2020 to May 2022 were enrolled. Data on anamnesis, physical examination, blood tests (TSH, freeT4, freeT3, thyroglobulin, anti-thyroid antibodies, C-reactive protein, erythrocyte sedimentation rate, complete blood count), and thyroid ultrasound were collected. At baseline, the presence of IgG against the SARS-CoV-2 spike protein or nucleocapsid was investigated. Patients were evaluated after 1, 3, 6, and 12 months.

Results

Sixty-six subjects were enrolled. At baseline, 54 presented with pain, 36 (67%) for at least 15 days. Serum SARS-CoV-2 IgG measurements documented that 7 out of 52 subjects (13.5%) had infection before SAT diagnosis (COVID+). No significant differences between the COVID+ and COVID− groups were found at baseline, except for respiratory symptoms and fever, which were more common in COVID+ (P = 0.039 and P = 0.021, respectively). Among the 41 subjects who completed follow-up, COVID+ and COVID− did not differ for therapeutic approach to SAT or outcome, all having an improvement in neck pain, inflammation parameters, and ultrasound features.

Conclusion

This is the first prospective study investigating any difference both at diagnosis and at follow-up between SAT presentation in patients with previous SARS-CoV-2 infection and those without. Our data demonstrate that SARS-CoV-2 does not impact on SAT onset, evolution, and outcome.
Synthesis and electrochemical hydrogenation of RxTb2-xNi17 and Tb2Ni17-yMy phases (R = Y, Zr, La; M = Li, Mg)
Authors: Kordan V. , Nytka V. , Tarasiuk I. , Kluziak K. , Pavlyuk V.
Published: June 2024

Alloys from the regions of existence of the solid solutions RxTb2-xNi17 and Tb2Ni17-yMy were synthesized by arc-melting with further annealing at 400 ºС. Quantitative and qualitative composition of alloys and powders of electrode materials was determined by scanning electron microscopy and energy-dispersive X-ray spectroscopy. The Tb/R/Ni and Tb/Ni/Mg ratio in the samples was confirmed also by X-ray fluorescence spectroscopy. The cell parameters of RxTb2-xNi17 (x = 0.5) ternary phases are: a = 8.2987(9) Å, c = 8.0206(8) Å, V = 478.37(9) Å3 for R = Zr, a = 8.3161(6) Å, c = 8.0482(8) Å, V = 482.03(6) Å3 for R = Y and a = 8.3690(6) Å, c = 8.0560(7) Å, V = 488.66(6) Å3 for R = La. Tb atoms were partially substituted by Y, Zr and La atoms because of closeness of atomic radii size. Under experimental condition capacity parameters were 1.81 H/f.u. for the Zr-containing electrode, 2.29 H/f.u. for the Y-containing electrode and 2.31 H/f.u. for the La-containing electrode. In the case of Li,Mg co-doped electrodes we observed more than 2.5 H/f.u. Cell parameters of the Zr- and La-containing phases after hydrogenation increased isotropically. Synthesized hydrides can be interpreted as superstructures with the Tb2Mn17C2.5-type (filled-up of Th2Ni17). The Y0.5Tb1.5Ni17-based electrode demonstrates the potential corrosion at -0.540 V, electrodes with the compositions Zr0.5Tb1.5Ni17 and La0.5Tb1.5Ni17 show -0.413 V and -0.405 V, respectively. Li and Mg-codoped electrodes shoved the corrosion potential -0.410 V (Tb2Ni16.4Li0.2Mg0.4) and -0.550 V for Tb2Ni15.6Li0.6Mg0.8, respectively.
Study of high-temperature heat-mass transfer of two-fraction gas suspensions and individual carbon particles in heated air
Authors: Orlovska S.G. , Zui O.M.
Published: June 2024

In the work, the regularities of high-temperature heat-mass exchange in two-fraction gas suspensions of carbon particles in heated air are studied. These studies are relevant for predicting high-temperature processes in combustion chambers and determining the main characteristics of these processes: induction period, time and temperature of combustion, critical parameters of ignition and extinction. Physico-mathematical modeling of the problem is carried out on the basis of the equations of heat and mass transfer and chemical kinetics for the components of the gas suspension, taking into account the molecular-convective and radiation mechanisms of heat transfer. The characteristics of ignition, burning, and extinction of a two-fraction gas suspension of carbon particles with equal mass concentrations of small (60 μm) and large (120 μm) fractions in the temperature range of 1100 ÷ 1500 K were studied; a comparison was made with the characteristics for single particles of the corresponding diameters. It has been proven that when the gas temperature decreases, the induction period of the fine fraction can exceed the induction period of the large fraction, while the combustion temperature of small particles becomes lower than the combustion temperature of large particles. At high gas temperatures (1400K, 1500K), the situation changes to the opposite. The critical ignition and extinction parameters of two-fraction gas suspensions (gas temperatures, particle diameters) were found.
Titelei/Inhaltsverzeichnis
Authors:   Autor(en)
Published: June 2024

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