bluuebunny/crossref_metadata_2025 huggingface dataset:
BRAIN BASED LEARNING (PEMBELAJARAN BERBASIS OTAK) PADA ANAK USIA DINI
Authors: Aisya Nadia
Published: December 2020

Model pembelajaran mempunyai daya tarik tersendiri yang menarik untuk dikemukaan terlebih jika penerapannya diterapkan pada Pendidikan Anak Usia Dini. Salah-satunya yaitu pembelajaran berbasis otak atau brain based learning. Pada pembelajaran berbasis otak kegiatan belajar anak disesuaikan dengan fungsi otak mereka, dan tidak melebihi batas kemampuan otak anak didik sehingga anak didik tidak bosan, jenuh atau merasa terkekang dan terforsir dalam proses pembelajaran. Proses pembelajaran berbasis otak menekankan kepada minat anak didik, sehingga apa yang mereka pelajari dapat ditangkap atau disimpan oleh memori otak mereka. Teori pembelajaran ini guru dan anak didik juga ditekankan untuk kreatif dan inovatif, serta berpikir kritis dalam menciptakan proses belajar yang seimbang antara otak kanan dan otak kiri.
On the scientific heritage of E.I. Lavrov
Authors: Kapoguzov E. A. , Degtyareva S. V. , Khobotova S. N.
Published: December 2020

The article reveals the scientific achievements and contribution to the development of economic science in the region of the OmSU Honored Professor Evgeny Ivanovich Lavrov. The interrelation of scientific publications of Professor E.I. Lavrov with actual scientific problems of his time is shown.
Motivación hacia la Educación Física y actividad física habitual en adolescentes
Authors: Feliz de Vargas Viñado Javier , Herrera Mor Emilia Maria
Published: December 2020

El objetivo de este estudio fue analizar la motivación de los adolescentes hacia la Educación Física (EF) y la práctica de actividad física habitual en función del género y en función de su práctica de actividad física habitual. La muestra del estudio estuvo formada por 83 estudiantes de un instituto de Educación Secundaria Obligatoria, con edades comprendidas entre los 14 y 17 años (M = 15.06; DT = .79), en Valencia (España). Los instrumentos utilizados fueron el Cuestionario de Motivación en las Clases de EF (CMEF), que incluye la motivación intrínseca, la regulación identificada, la regulación introyectada, la regulación externa y la desmotivación, y el Inventario sobre Actividad Física Habitual en Adolescentes (IAFHA), compuesto por la actividad físico deportiva, la actividad física en el ámbito escolar y la actividad física en el tiempo de ocio. Los resultados mostraron que los chicos presentan una mayor motivación intrínseca y un mayor nivel de actividad física habitual que las chicas. Asimismo, aquel alumnado que realizaba mayor nivel de actividad física habitual registró más motivación intrínseca y regulación identificada hacia la EF y menor desmotivación.
El trabajo, al lector: nuevas formas de representación del poder en Trabajos del reino de Yuri Herrera
Authors: Carini Sara
Published: December 2020

El artículo se propone como un punto de partida en la investigación de las nuevas formas de representación del poder en la literatura hispanoamericana contemporánea. En este trabajo llevaremos adelante un primer análisis de la novela Trabajos del reino de Yuri Herrera para identificar una posible continuidad con la representación del poder que caracterizó la nueva novela histórica e identificar los recursos que vinculan el lector en la interpretación de los hechos.
El símbolo como espacio de reunión entre un orden sensible y otro trascendente en la poesía de José Ángel Valente
Authors: Aguirre Martínez Guillermo
Published: December 2020

Según consideraba el propio José Ángel Valente, su poesía encontraba su origen en un mundo matriarcal, un universo de naturaleza sensible cuyo extremo opuesto lo observamos intensamente tratado en su última etapa creativa, dominada por el deseo de ascender hacia esferas puramente trascendentales donde la palabra encontrará su límite y se prestará, consecuentemente, a su pronta disolución. A través de este artículo estudiaremos aquel ámbito intermedio que va a quedar entre ambos extremos de su obra, coincidente con un espacio presentado a modo de cosmos rico en símbolos, orientados a reunir aquellos estratos materiales con aquellos otros espirituales propios de su creación poética.
Las expresiones con sustantivos de valor mínimo en la lengua judeoespañola
Authors: Hernández González Carmen
Published: December 2020

El uso de sustantivos que designan elementos de valor mínimo es un recurso especialmente interesante utilizado como refuerzo de la negación. Es un procedimiento conocido ya en latín, que todas las lenguas romances han desarrollado. En este trabajo se estudiarán algunas cuestiones que este fenómeno presenta en la lengua sefardí, destacando los términos que emplea, los aspectos pragmáticos y los mecanismos lingüísticos seleccionados por los hablantes para intensificar afectivamente sus enunciados negativos.
El África vivida y fabulada: Cóncavo Congo de Luis López Álvarez
Authors: Morán Rodríguez Carmen
Published: December 2020

Luis López Álvarez (La Barosa, León, 1930) es fundamentalmente conocido por su obra poética, y especialmente por su libro Los comuneros (1972). Sin embargo, es también autor de una interesante obra ensayística y narrativa, mucho menos conocida en España. Gran parte de esta labor se encuentra unida a sus experiencias en África durante la descolonización del Congo, que motivan un buen número de ensayos publicados en medios tan importantes en los años 60 y 70 como Cuadernos del Congreso por la Libertad de la Cultura y Jeune Afrique, y que culminan en la publicación de su novelaCóncavo Congo (2008)
Ni positivo ni negativo: una nota sobre ‘apenas’
Authors: Fábregas Antonio
Published: December 2020

Este trabajo se plantea un problema al que da lugar el adverbio apenas: en ciertos casos se comporta como un término negativo, mientras que en otros es positivo. Tras discernir entre los dos sentidos, y mostrar cómo algunas oraciones pueden ser ambiguas entre ambos usos, proponemos que apenas es un término de polaridad que no especifica léxicamente su orientación, sino que la toma por concordancia abstracta del contexto sintáctico. La apariencia de término positivo y negativo a la vez se sigue del hecho de que hay contextos en los que su configuración o su interpretación le impiden tomar una polaridad negativa o positiva.
Increasing Prevention Knowledge of Sexual Violence and Emotional Maturity on Children through the Mini-Movie Media
Authors: Kurnia Iqlima Dwi , Krisnana Ilya , Yulianti Farida Norma
Published: December 2020

Sexual violence against children is one of the world’s problem that has an impact on the mental, physical, and psychological conditions such as depression, fear, shame, which can lead to suicide for the victim. The level of prevention knowledge and emotional maturity in the child needs to be grown. Objective of this study was analyze the effect of mini movie on the level of knowledge prevention of sexual violence and the level of emotional maturity in school-age children. This study used quasi experimental design with two groups and involved 85 students. The Emotional Maturity and Knowledge of Child Abuse Questionnaire used as the instrument. This research conducted used a simple random sampling technique. The collected data were tested use Mann-Whitney and Wilcoxon statistical test. The research showed that mini movie media had a significant impact on the level of prevention knowledge sexual violence (p=0.000 and p=0.025) and the level of emotional maturity (p=0.000 and p=0.000). Mini movie media becomes a mass approach in modern era that can provide accurate information in delivering health messages for children. Education through mini movie media can stimulate children's awareness and teacher as an effort to prevent sexual violence. Keywords: motion picture, knowledge, child abuse sexual
Depression, Recurrence, and Perceptions of Physical Fitness among CHD Patients: A Comparison based on Participation in Phase II Cardiac Rehabilitation Program
Authors: Nuraeni Aan , Praptiwi Atlastieka , Nurhidayah Ikeu
Published: December 2020

Coronary heart disease (CHD) patients experience various physical and psychological changes after an acute attack. Depression has been identified as a substantive psychological problem in CHD patients. Cardiac rehabilitation (CR) intends to restore optimal physical and psychological condition of the patients. However, less attention is bestowed towards the psychological aspect of CR. Research on the effects of CR on patient psychological problems has not been discussed in many studies in Indonesia. This study aimed to compare depression, recurrence, and fitness levels among CHD patients based on participation in Phase II CR Program. This research used a quantitative comparative method involving 66 CHD patients recruited by a purposive sampling technique. After applying the selection criteria for this study, the patients were assigned to the CR group (nCR=29) and the non-CR group (nNCR=37).   Data were collected using the Beck Depression Inventory-II (BDI II) and instruments developed by researchers to measure recurrence and fitness levels. Data were analyzed using frequency distribution, chi-squared, and Mann-Whitney tests. Depression experienced by CHD patients in both groups with mean in non-CR and CR groups of 11.11 (± 7.8) and 8.59 (± 6.5), respectively. There was no significant difference in depression level among the groups (p>0.05)). Meanwhile, as many as 45% of the patients in the CR group and 22% in the non-CR group had never experienced chest pain (recurrence) within the past month. In addition, the physical fitness was perceived increased by 90% of the patients in the CR group and 0% in the non-CR group. It was also found that there were significant differences in the recurrence and physical fitness among the two groups (p <0.05). Patients participating in Phase II CR program had a better perception of physical fitness and a lower frequency of chest pain than patients in the non-CR group. Although the depression level in patients in the two groups did not differ significantly, patients in the non-CR group scored higher in depression. Accordingly, assessment and psychosocial interventions need to be improved to optimize CR program services.
The Nurses’ Experience during the Caring of Coronavirus (COVID-19) Patients: A Descriptive Qualitative Study
Authors: Wahyuningsih Indah Sri , Janitra Fitria Endah , Hapsari Rebriarina , Sarinti Sarinti , Mahfud Muhammad , Wibisono Failasuf
Published: December 2020

COVID-19 transmission in the hospital environment can be catalized by a direct contact and droplets. Nurses are at the forefront of having the longest contact with the infected patient during the treatment. This research aims to dig on the deep meaning on the nurses’ practice during treating the COVID-19’s patients. This is a qualitative research design with a descriptive explorative approach. The sampling technique used in this research was a purposive side. The Data collection were carried out on five nurses who were in charge of caring the COVID-19 patients at two Semarang city’s hospitals. The research data were in the form of conversation transcripts which were analyzed using content analysis. This qualitative research analysis brought the results in three themes: first, the challenge of being a COVID-19 nurse in the emergency room, ICU and Covid care room, second, the resilience and resilience of nurses, third, the professionalism of nurses. This study indicate that the experience of nurses caring for COVID-19 patients has many challenges, namely fatigue, discomfort, anxiety, fear of contracting and stress. Anxiety creates psychological problems for nurses, which reduces the quality of service during the pandemic. Resilience and toughness are the main foundations for nurses during the pandemic.There is a need for further research with qualitative methods to look at the factors that impact on successful nursing care in COVID-19 patients during the pandemic.
Contemporary Pleonexia: The Birth Root of Nigeria Corruption and Social Instability
Authors: Pontianus Vitalis Jafla , Oruonye Emeka Daniel
Published: December 2020

Nigeria has been described in recent time as the hub of poverty in the world. This came to many as a surprise because of the human and natural resources Nigeria as a nation has, if well harnessed she can occupy a central stage not only in Africa but the world at large. This article through discursive analysis tried to examine pleonexia, a psychological disposition that encourages people into an insatiable desire to amass wealth or community goods and services at the expenses of others. The findings of the study suggest that greed could be the main reason why corruption has become part of the Nigerian society with all its consequences often felt by the common man. The study recommends that change of lifestyle through education, prosecution of public servants that are found guilty of embezzling public funds and the public mentoring of the younger generation could be the way forward for a better Nigeria.
Apresentação
Authors: Martín Chillón Alberto
Published: December 2020

LaborHistórico - Volume 6, número 2 (Arte, História e Escrita).Este número reúne vinte artigos que trazem reflexões sobre as diversas relações que podem ser estabelecidas entre Arte, História e Escrita. Conta ainda com dois artigos na seção Varia, quatro fontes primárias, uma resenha e um trabalho de popularização do conhecimento.
Conectividad o… La educación superior en tiempos de pandemia
Authors: Ayala Soledad , Marotias Ana
Published: December 2020

El presente dossier tiene como objetivo observar y poner en diálogo algunos temas referidos a lo que se conoce como el campo de investigaciones en educación y tecnologías en época de pandemia, tales como la conectividad, el acceso material y simbólico, el uso de las tecnologías digitales, la implementación de estrategias pedagógicas y las formas de construir inclusión educativa. El abordaje de estos temas se realiza desde la perspectiva del relativismo tecnológico, a fin de recuperar las especificidades de cada coyuntura, las diferencias, los grises y lo particular de cada caso; pero, sobre todo, reflexionar sobre la relación educación-tecnología desde un lugar crítico, situado, que permita visibilizar la complejidad de la misma.
El ASPO y el acceso online a lo cultural-artístico
Authors: Racioppe Bianca
Published: December 2020

El artículo reflexiona acerca del acceso a contenidos culturales-artísticos durante el Aislamiento Social Preventivo y Obligatorio (ASPO) dispuesto como estrategia para disminuir la propagación del virus Covid-19. Se identifican, describen y contraponen las estrategias que llevaron adelante algunas plataformas comerciales de distribución de contenidos por Internet y las organizaciones culturales dependientes del Estado. Por último, se analizan dos experiencias artísticas en las que las arquitecturas de las plataformas digitales que habilitan la transmisión del evento se vuelven parte constitutiva del hecho artístico.
Aprendizajes en cuarentena
Authors: Socolovsky Yamile
Published: December 2020

En este artículo proponemos una serie de reflexiones en torno a la experiencia de la docencia universitaria en tiempos de pandemia, para identificar una serie de problemas de carácter más permanente que la emergencia ha tornado agudamente visibles, ciertas tendencias que se agravan, y algunos desafíos que quizás sería importante actualizar. El impacto del traslado de las actividades de enseñanza a entornos virtuales expone desigualdades preexistentes en las condiciones socio-económicas y laborales, y en la distribución de tareas según géneros, pero también en la formación docente. En este sentido, parece importante observar en qué aspectos esa formación debería ser jerarquizada y actualizada, incorporando una reflexión crítica sobre el uso y la producción de las tecnologías adecuadas para preservar, junto a la autonomía académica en nuestro ejercicio profesional, el derecho de nuestro pueblo a la educación, al conocimiento y a la cultura, en el marco de un proyecto de desarrollo soberano.
La grieta en medios tradicionales y digitales
Authors: Demirdjian Liliana
Published: December 2020

El salto tecnológico ocurrido hacia fines del pasado siglo y la aparición de nuevas modalidades de comunicación han repercutido en las dinámicas de la representación y la participación política de los regímenes democráticos. Asimismo, ha generado una configuración del espacio público multimediático que plantea la necesidad de estudiar simultáneamente medios tradicionales y digitales. Dentro de este marco general se presentan los resultados de un estudio de caso sobre el modo en que la noción de grieta circuló y se instaló en diversos escenarios mediáticos. Este trabajo asume la complejidad que subyace a la conformación del espacio público contemporáneo e intenta aportar al análisis de ciertos aspectos del entramado cultural de la política argentina en cuyo seno se desarrolló la elección presidencial de 2019.
Contextos de comunicación/ educación
Authors: Martínez Darío
Published: December 2020

El desarrollo del campo de la comunicación/educación instaló la enumeración de los espacios institucionales educativos, sociocomunitarios y mediático-tecnológicos, estos fueron escenarios de intervención político-cultural. A partir del contextualismo radical que sugieren los estudios culturales, aquí buscamos profundizar líneas teóricas que trasciendan a la escuela como espacio privilegiado de los primeros análisis en comunicación/educación. Desmenuzar los contextos incrustados, sus relaciones, las conexiones entre cierto tipo de espacios, territorios y diagramas es lo que permitirá alcanzar una nueva articulación. Instituciones educativas, ámbitos mediático-tecnológicos y sociocomunitarios tienen políticas de significación particulares que se dan a partir de estar alojados en un tipo específico de coyuntura. Una coyuntura tiene sus puntos de fuga sobre los cuales es posible construir otro tipo de contextos más proclives a horizontes políticos más igualitarios.
De la realidad material a la construcción de un discurso de identidad: El caso Futurock
Authors: Matoso Falcon Juan Manuel
Published: December 2020

Se desarrollará a lo largo de este trabajo, una observación sobre los mecanismos a través de los cuales se constituye la legitimación del discurso y de la existencia material de un medio como la plataforma digital Futurock. A partir de la elucidación de los procesos de subjetivación política que encuentran su raíz en acontecimientos de la historia reciente argentina, se verá como la existencia de un medio como Futurock es incomprensible separada de su contexto particular. El uso de internet como herramienta de llegada y la implementación de una forma relativamente novedosa de financiamiento, íntimamente ligada a la idea de comunidad, hacen de este proyecto un fenómeno de interés en función de las posibilidades de los medios alternativos.
Derecho a la comunicación plurinacional e intercultural
Authors: Moretti Paredes Michelle
Published: December 2020

El presente documento analiza la aplicación del derecho a la comunicación plurinacional e intercultural en medios de comunicación ecuatorianos, con base en fuentes jurídicas, ejemplos prácticos y documentos que aportan a la reflexión. Previo a una aproximación teórica, se expondrán elementos del dogma vigente para definir los márgenes del debate.Cifras y una breve revisión de estudios de casos servirán para examinar la aplicación de este derecho, con especial interés en la Ley Orgánica de Comunicación reformada e instrumentos técnicos, como el Registro Público de Medios del Consejo de Comunicación. Se abordarán temas como la comunicación intercultural y el periodismo intercultural; además, puntualizaciones sobre el papel del Estado y la sociedad frente a las luchas históricas por el reconocimiento y las garantías existentes para el ejercicio de la libertad de expresión de pueblos y nacionalidades. Contrario a la folclorización y la subutilización de información sobre estos grupos humanos, se pretende establecer elementos normativos y prácticos para la generación de contenidos interculturales, con especial interés en el uso de lenguas ancestrales.
La teoría de los contra-límites y el derecho argentino, ¿a dónde vamos?
Authors: Amaya Jorge Alejandro
Published: December 2020

En este trabajo se analiza la relación existente entre la teoría  de los contra-límites originada en el derecho italiano y las identidades constitucionales de los países, a la luz de la jurisprudencia de la Corte Constitucional Italiana y de la Corte Suprema de la Republica Argentina.  El autor clasifica la teoría de las contra-limitaciones en internas y externas. Las internas se vinculan con los límites expresos e intrínsecos al poder constituyente reformador; las externas con limitaciones a la aplicación interna de las decisiones de los tribunales internacionales.  Se identifican y analizan ambas contra-limitaciones en la reciente jurisprudencia de la Corte Suprema Argentina, interrogándose sobre el futuro y la extensión de esta teoría.
La producción jurisdiccional de la Corte Suprema de Justicia de la Nación
Authors: Giannini Leandro J.
Published: December 2020

Segundo reporte estadístico sobre la producción jurisdiccional de la Corte Suprema de Justicia de la Nación, analizando el período 2018. Continúa la línea de investigación iniciada en el año 2016 destinada a mantener un examen exhaustivo de las decisiones dictadas por la Corte Suprema en actual integración, buscando obtener y sistematizar datos relevantes que permitan enfrentar los problemas epistémicos derivados de la ausencia de información oficial completa y actualizada en torno al funcionamiento del Máximo Tribunal de justicia del país.
A research on provide competitive advantage of energy use on the tourism sector
Authors: DEMİR Emre , BAHAR Ozan
Published: December 2020

The tourism sector plays a locomotive role in the development of the country and in this regard, the energy factor plays a vital role in providing locally sourced conditions for competitive advantage. The purpose of this study is to reveal the relationship between energy production and the tourism sector within a competitive advantage. In this selected issue five countries (China, the USA, Germany, Russia, and Turkey) have been compared. The findings show that energy creates a competitive advantage in service infrastructure and transportation facilities, especially in tourism. Identifying the relationship between energy use and tourism will contribute to local governments to determine an appropriate strategy for energy management and sustainable tourism development policies, and reveal how energy will create a competitive advantage over the tourism sector.
Metinlerin temalara uygunluğu bakımından Türkçe ders kitapları üzerine bir inceleme
Authors: KURTOĞLU ZORLU Özlem
Published: December 2020

Öz
Bu çalışmanın amacı, 2016-2017 öğretim yılında okutulan tüm ilkokul ve ortaokul Türkçe ders kitaplarındaki metinlerin, bulundukları temaya uygunluğunu incelemektir. Çalışmanın önemi, metin ve tema uyumunu ele alan en geniş kapsamlı çalışma olmasıdır. Hem nitel, hem nicel araştırma yöntemlerinin kullanıldığı bu çalışmada öncelikle doküman analizi yöntemiyle temaya uygun olmayan metinler belirlenmiş ve uygunsuzluğun nedenleri açıklanmıştır. Daha sonra, kitaplardaki temalar, içerdikleri metinlerin uygunluk oranları bakımından incelenmiştir. Elde edilen bulgular, toplam metin sayısına göre az sayıda da olsa, tema ile kısmen uyumlu ve tamamen uyumsuz metinlerin bu kitaplarda yer aldığını göstermektedir.
A critical discourse analysis of a news report on two mosques shooting in Christchurch-New Zealand
Authors: HASHEMİ Aminuddin , NA Kew Si
Published: December 2020

News reports are regarded as a reflection of world reality. People around the world are watching the news reports to get the first aid information about incidents or events they need. Hence, languages in the news reports are, of course, considered neutral, impartial, and unbiased. Thus, this paper attempts to provide a critical discourse analysis CDA of a news report in its online version taken from the Guardian newspaper regarding the mass shooting of the Muslims in Christchurch, New Zealand. In this respect, Halliday’s systematic functional grammar is employed to explore the linguistic features along with two CDA’s tools (nominalization and passivization). Moreover, the researcher used these different tools of discourse analysis to unfold the use of biased language in this news report. For achieving this goal, the paper attempts to define some theoretical background of the CDA approach with its tools initially. Afterward, there is an interpretation and discussion of the analysis which is adopted based on CDA tools. However, the result of the analysis unfolded that Guardian news reports concerning the two Mosques shooting in Christchurch, New Zealand were not remained unbiased in reporting such sensitive issues. The implication for the journalists is to keep always their impartiality in advance while reporting any incidents or events.
Influence of New Public Management Philosophy on Risk Management, Fraud and Corruption Control and Internal Audit: Evidence from an Australian Public Sector Organization
Authors: Chowdhury Anup , Shil Nikhil Chandra
Published: December 2020

Research Question: This study will explore how private sector financial management technologies (specifically, risk management system, fraud and corruption control system and internal audit) become embedded in a selected public sector organisation. Motivation: The motivation for this study is to explore how private sector financial management control tools contributed to and shaped new organisational culture within the public sector organisation. Idea: The idea was generated from the philosophy of New Public Management which was based on the premise that using the private sector tools, the public sector would be efficient and at the same time effectiveness would be improved (Chowdhury and Shil, 2017). Data: Qualitative research approach was adopted and data was collected in the case study tradition. Twenty top, mid and junior level executives from a selected Government Department in the Australian Capital Territory were interviewed (Chowdhury and Shil, 2016). Tools: The main data sources were interviews and archival official documents. Another tool used was direct observation which helped researchers to support the archival documents and interview data. Data were analyzed using the approach provided by Miles and Huberman (1994). Findings: Findings of the study revealed that strategic risk management is a part of the business planning life cycle of the researched Department and business units review their strategic risks as part of their business planning process. In the Department it is evident that fraud and corruption control system is a part of their cultural environment. The Department has established an independent Internal Audit and Review Unit, who provides service to management to meet all prescribed statutory responsibilities within a performance improvement environment. Contribution: The findings of the present study are expected to increase our understanding about the private sector control devices used in a public sector context and this study will be of value to the academic researchers and practitioners. The study may be useful to the policy makers also who are engaged in formulating new public sector policies. Moreover, the findings reported on this study would be useful to the public sector managers in their day to day decision-making process.
Determinants of entrepreneurship: an examination of entrepreneurial perception of students
Authors: Manea Cristina Lidia , Nichita Elena-Mirela , Irimescu Alina Mihaela
Published: December 2020

Research Question: What determinants drive the entrepreneurial intentions of students enrolled in accounting master programs: entrepreneurial competencies, family and friends support or entrepreneurial education? Motivation: The current research purpose is to explore to what extent the entrepreneurship is a feasible alternative career for students enrolled in accounting master programs and the role of academic education in entrepreneurship in selecting the entrepreneurial career. Generally, entrepreneurs are associated with providers of novel products and/or services, but we consider the entrepreneurial career in accounting services as feasible as any other career. Idea: The student’s interest in entrepreneurial activities remains greatly influenced by the entrepreneurial universities policies, making the role of universities crucial. Based on the affirmation that current students will be tomorrow’s successful entrepreneurs (Pribeanu and Milutin, 2014), it is essential to increase the impact of entrepreneurial education on the student’s life. It is not easy for universities, knowing the changes and challenges that they have to face nowadays (Schulte, 2014), but it is their responsibility and they do have the responsibility to make the change possible. Data: The data of this paper is collected based on a survey on the student’s perception on entrepreneurship and analyses the competences and abilities they gain as result of their bachelor studies and how these perceived competencies and abilities are currently helping or will help them to choose an entrepreneurial career. Tools: The study is based on a questionnaire distributed to master students enrolled in accounting master programs organized by The Bucharest University of Economic Studies. The research methodology consists of a descriptive analysis and regression analysis. Additionally, the structure of questionnaire allows us to use the Carlsson et al.’s (2012) framework for investigating the entrepreneurship, which is based on two perspectives, namely explorative and exploitative. Findings: The findings allow to state that students are taking into consideration the entrepreneurship career and their decision is positively influenced by family and friends setting and education. The test of the models resulted in adjusted R-squares higher than 0.90 indicating robust support for the regression models. Contribution: Our empirical study investigates three determinants of entrepreneurial skills and, as result of this research, universities, government officials and others interested in stimulating entrepreneurial motivation should consider how their actions affect potential entrepreneurs’ enthusiasm. Furthermore, this academic paper enhances the Romanian academic literature in the field of entrepreneurship.
Exploring continuous auditing solutions and internal auditing: A research note
Authors: Rikhardsson Pall , Singh Kishore , Best Peter
Published: December 2020

Research Question: Organizations increasingly buy standardized continuous auditing solutions from vendors rather than develop their own. What opportunities lie in exploring the adoption, implementation and application of such solutions in the context of internal auditing? Motivation: Extant literature has not fully examined the implications of this development and there are several interesting unexplored research questions in this area. Idea: We develop a framework for examining continuous auditing as an information system solution and link this to internal auditing. Data: We employ existing literature as data and build on similar frameworks from ERP systems and AIS research. Findings: The findings of the paper are a series of research questions for examining this relationship as well as a proposal for using different theoretical perspectives and methodologies. Contribution: The contribution is a new perspective on continuous auditing research that could move this research area forward and link it to current developments in the field.
Digital mobile advertising: A Pitching research letter
Authors: Maseeh Haroon Iqbal
Published: December 2020

This pitch research letter applies the pitching template developed by Faff (2015; 2019) to an academic project titled “Impact of digital mobile advertising on customers’ purchase intention; mediating role of customer motivation and customer perception”. This PRL forms a framework for a research project which helps the pitcher identify core elements of research. This PRL consists of introduction of the pitching letter, followed by brief commentary on pitching exercise and personal reflection of the pitcher on this exercise.
Neoliberal control devices and social discrimination: The case of Paris Saint-Germain football club fans
Authors: Cho Charles H. , Janin Floriane , Cooper Christine , Rogerson Michael
Published: December 2020

Research Question: How is neoliberal control exercised over football fans? What is the effect of neoliberal control devices on football fans? Motivation: We draw upon Foucault’s work to explore the various disciplining control devices targeting Paris Saint-Germain Football Club (PSG) fans. At a time of increasing social strife in France, Yann Lorence was killed in a factional dispute between two PSG “ultra” fans groups in 2010. Following this, drastic measures were taken to tighten control over various PSG fan groups. After the acquisition of PSG by Qatar Sports Investments (QSI) in 2011, these control measures were reinforced to the point where they came under the scrutiny of the French commission protecting individual liberties (CNIL)—as one of them resulted in the exclusion of some fans directly from or around the stadium on reportedly “arbitrary” – but actually social – grounds. Idea: We explore the extent to which going one degree further into the market society and implementing a neoliberal rationality can impact social life. More specifically, we examine how social discrimination can be created and encouraged through neoliberal control devices. Data: We use both “netnographic” data and interviews with key actors and stakeholders in the football field. Tools: We examine and analyze the neoliberal control devices implemented by PSG management, in collaboration of the French government, in order to change the socio-demographics of its fan base and ultimately change its image and identity, to consider the operation of control systems from a Foucauldian perspective. Findings: The various methods of control exercised by and around the club significantly blurred the distinction between PSG as a private enterprise and the French state as a legislative/judicial entity. This resulted in fan self-exclusion and self-policing (“control of the self”), and also the enforced removal of a largely working-class portion of the club’s fans. Contribution: We contribute to the study of the articulation of “discipline” and “government” (the two major power techniques in Foucault’s work) and to the management control literature by showing how neoliberal control devices can discriminate against people on sociological grounds, thereby impeding the development of an equal and harmonious social life.
Reporting on Sustainable Development Goals. A score-based approach with company-level evidence from Central-Eastern Europe economies
Authors: Nichita Elena-Mirela , Nechita Elena , Manea Cristina-Lidia , Manea Diana , Irimescu Alina-Mihaela
Published: December 2020

Research Question: Which chemical companies from CEE countries are pioneers in both disclosing SDGs achievements and progressing in fulfilling self-imposed targets? Motivation: Revealing SDGs is unfruitful if it is not supported by relevant indicators to highlight progress against targets (EY, 2017; Schramade, 2017). The strategic importance of the chemical industry, one of the most diversified from all industries, creates sound circumstances for this sector to make known all efforts and contributions towards sustainability engagements (Aga, 2012; Zimara & Eidam, 2015). Idea: Beside financial reporting, currently businesses are encouraged to publish non-financial information to express their awareness about nature and human capital. The chemical industry should consider the SDGs a catalyst for significant business opportunities and a contributor for a better life, across sector and through cooperation with other sectors. Data: In this paper we used a set of panel data extracted from non-financial reports and websites of the 10 largest companies in the chemical industry operating in countries from Central-Eastern Europe: Czech Republic, Hungary, Poland, Romania, and Slovakia. Our analysis covers the period 2015-2019 and addresses the disclosure and progress on reporting SGDs. Tools: To assess the degree of disclosure regarding SDGs and the advancement alongside companies’ efforts to comply with UN goals, we carried out a textual and content analysis, then we developed a score, with qualitative and quantitative features, to deliberate the disclosure of SDGs information incorporated in reports. Findings: Our discoveries indicate that 63% of the analysed reports did not clearly mention the SDGs that were targeted by companies’ investments. This result noticeably points out that SDGs reporting is presented relatively dissimilar, with reference to structure and extent, among the analysed companies, even though they are part of the same industry. Contribution: We consider this paper may be valuable to scholars in their journey considering, assessing and developing original approaches in regard to researches about non-financial reporting, in general, and SDGs, in particular, nevertheless, to businesses to advance in their accomplishments and reporting on the topic of SDGs.
The influence of emotional intelligence on auditor performance
Authors: Brody Richard G. , Gupta Gaurav , Salter Stephen B.
Published: December 2020

Research Question: How does Emotional Intelligence influence auditor performance? Motivation: Emotional Intelligence has been researched as one of the critical factors that are linked to superior work performance. However, this research is still in its infancy with respect to auditors despite the fact that the auditing profession would benefit greatly from improving the work performance of its professionals. In this paper, we address this issue and lay the foundation for a future paper that would analyze the impact of increasing the emotional intelligence of auditors on their task performance. We hypothesized that emotional intelligence is positively related to auditor performance. Data: Undergraduate accounting and MBA students were selected to participate in this study. Sixty-nine participants completed the Emotional Intelligence inventory provided by Genos International, Australia and performed a simple audit activity designed by the authors for this study. Multiple regressions were utilized to analyze the data. Findings: The hypothesis was not supported, and the paper addresses this result as well as provides guidance to future researchers in this significant area. Contribution: Because of the challenges associated with this type of experiment as well as the lack of existing research in the area, this paper uses student subjects to provide initial feedback on the effectiveness of the instrument. The results will help guide future research and, as an added benefit, preserves the subject pool of practicing auditors.
REA model, its development and integration as an enterprise ontology framework
Authors: Nikitkov Alexey
Published: December 2020

Research Question: REA enterprise ontology framework, what is it good for? Motivation: The historical approach to accounting and management information system design was based on conventions expected by the end-users: debits and credits, accounting cycles, general ledger and journals, bank reconciliations, budgeting function, and select management reports. This approach resulted in gross inefficiencies, data-duplication, and inconsistencies, difficulty with system update, modification, porting, and restoration. An alternative system design theory has been in development since 1982, an approach that is easy to understand, formulate, document, and implement; an approach that applies a basic semantic model of structuring all information flow into a widely applicable enterprise ontology framework that facilitates economic activities and strategic planning for the whole enterprise. Yet, until now, this approach is insufficiently known and seldom utilized. Idea: Our purpose is to provide a comprehensive theory guide for anyone desiring to be acquainted with the REA. Data: We review 55 publications comprising dominant Resource-Events-Agents (REA) theory research. Tools: Methodologically, we obtain, classify, define, and discuss the content of major research streams within REA domain. Contribution: The paper's contribution is in structured and comprehensive review enabling a novice to REA reader time-efficient acquaintance with the intricacies and benefits of the ontology, and information system researchers with wide-ranging theory review in this domain. We conclude with a discussion of contentions and challenges surrounding REA theory and its future developmental directions.
Information technology capability and firm performance in the era of Big Data analytics: Evidence from the United States
Authors: Rahman Jahidur , Zhao Ning
Published: December 2020

Research Question: This study investigates the relationship between information technology (IT) capability and firm performance in the 2010s, the era of big data analytics (BDA), in the context of US companies. Motivation: With the evolution of business intelligence and the proliferation of analytic tools that further improve IT capability, it is more important than ever to understand whether firms with stronger IT capabilities perform better. Idea: After categorizing firms into pairs of IT leaders and control groups, the performance of each pair of firms in each group was compared. Data: All data are publicly available from Compustat and InformationWeek (IW) 500. Tools: The Wilcoxon signed-rank test and regression analysis were used to examine how the performance of IT leaders and control groups changed during the 2010–2017 period. Findings: This results show no significant relationship between a firm’s IT capability and its performance in the sample of US companies during this period. Contribution: This study will help academicians and practitioners to better understand how the adoption and application of BDA derived from IT capability affects firm performance.
Does value added of intellectual capital influence voluntary disclosure? The moderating effect of CSR practices
Authors: Chouaibi Jamel , Chouaibi Salim
Published: December 2020

Research Question: Does the effect of corporate social responsibility (CSR) practices and value added of intellectual capital (VAIC), is contingent on the intellectual capital (IC) information disclosure policy adoption in the Environmental, Social and Governance (ESG) companies? Does CSR have a moderating effect on the relationship between VAIC and IC disclosure? Motivation: The majority of the literature has examined the effect of value added and social responsibility on the overall transparency of the business while neglecting their effect on the voluntary intellectual capital disclosure. Our study seeks to fill this gap by testing the moderating effect of socially responsible practices on the relationship between VAIC and voluntary IC disclosure. This paper is the first comprehensive attempt to analyses the interaction between CSR practices and VAIC with voluntary IC disclosure. Idea: This study examines how CSR practices moderate the relationship between the added value of intellectual capital (VAIC) and voluntary disclosure of IC in the world's most committed ESG companies in business ethics. Data: The data were collected from Thomson Reuters ASSET4 database from four countries to analyze data of 153 listed companies selected from the Environmental, Social and Governance (ESG) index between 2015 and 2019. Tools: To test study’s hypotheses, we applied linear regression with a panel data using the Thomson Reuters ASSET4 database. Findings: Two main results can be derived: First, the integration of CSR into company strategy is positively associated with voluntary IC disclosure. Second, the interaction between CSR practices and VAIC is a determinant of this type of disclosure to reduce the asymmetry of information and the conflict of interest. Contribution: The majority of the literature has examined the effect of value added and social responsibility on the overall transparency of the business while neglecting their effect on the voluntary intellectual capital disclosure. Our study seeks to fill this gap by testing the moderating effect of socially responsible practices on the relationship between VAIC and voluntary IC disclosure. This paper is the first comprehensive attempt to analyses the interaction between CSR practices and VAIC with voluntary IC disclosure.
Tax professionals’ role and ethics during a period of economic crisis in a small European country
Authors: Pazarskis Michail , Karakitsiou Athanasia , Koutoupis Andreas , Sidiropoulou Despoina
Published: December 2020

Research Question: This paper analyses the role and ethics of tax professionals in the collection of public revenue from business activity during a period of economic crisis in Greece. Motivation: We attempt to analyse the respective influences of a corporate environment and personal beliefs on tax professionals’ ethics as well as the consequences of economic crisis. Idea: The paper employs a modified experimental questionnaire from Bobek & Radtke (2007) for the US. This questionnaire is adapted for Greece during a period of economic crisis. Data: Addressees of the questionnaire were tax professionals of two categories: certified public accountants and accountant/tax consultants, both of which are responsible for determining the amount of taxes owed to the Greek Independent Public Revenue Authority (IPRA). Tools: Results were reached by submitting the results of a questionnaire to a multiple-correspondence analysis based on the Burt matrix. As the size of the sample is rather small, in order to avoid any bias the study employs a resampling procedure based on the k fold validation method. Findings: The results of the survey showed that the main causes of ethical dilemmas are problems with clients such as pressure from clients, client-retention concerns and misunderstandings with clients. The major factor contributing to the resolution of an ethical dilemma is the experience of the tax professional. A significant percentage of respondents believed that their level of morality had increased during the period of economic crisis, making them more compliant with relevant tax rules. Contribution: This study contributes to business ethics and helps reinforce them, thereby contributing to the increase in the public revenues, which can help a economy to emerge faster from an economic crisis. Also, we recommend the targeting on in-house ethics training and explicitly including rewards and sanctions regarding ethical behavior in performance evaluation systems in tax professionals’ firms.