bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Pengendalian Audit Internal dan Independensi Auditor terhadap Pencegahan Kecurangan
Authors: Marfiana Rina
Published: February 2021

The objective of the study is to determine whether internal audit control and auditor independence affect corruption prevention at PT. Bank Sumsel Babel, either partially or simultaneously, As well as to know what is the most influencial variable in preventing corruption. The study used a population with a total of 135 respondents. The data collection technique used was by distributing questionnaires and the data was processed by using SPSS version 20. The independent variables used in the study were internal audit control and auditor independence, while corruption prevention was the dependent variable. The results of the study indicate that partially, the variable of internal audit control and auditor independence have a significant effect to corruption prevention. The study explained that the independent variable has a significant effect towards the dependent variable.
Penelitian ini bertujuan untuk mengetahui apakah pengendalian audit internal dan indenpendensi auditor berpengaruh terhadap pencegahan kecurangan pada PT. Bank Sumsel Babel, baik secara parsial maupun simultan. Serta mengetahui variabel manakah yang paling mempengaruhiterhadap pencegahan kecurangan. Penelitian ini menggunakan populasi dengan jumlah responden sebanyak 135 responden. Teknik pengumpulan data yang digunakan adalah menyebarkan kuesioner dan data diolah menggunakan SPSS versi 20 Variable independen yang digunakan dalam penelitian ini adalah pengendalian audit internal dan independensi auditor sementara pencegahan kecurangan sebagai variable dependen. Hasil penelitian ini menunjukkan bahwa secara parsial, variable pengendalian audit internal dan independensi auditor berpengaruh signifikan terhadap pencegahan kecurangan. Pada penelitian ini menjelaskan bahwa variable independen berpengaruh secara signifikan terhadap variable dependen.
Analisis Kepuasan dan Loyalitas Pelanggan Telepon Seluler dengan Citra Perusahaan dan Ekuitas Merek sebagai Variabel Eksogen
Authors: Armanto Rully , Gunarto Muji
Published: February 2021

The purpose of this study was to determine whether the satisfaction and loyalty of cellular phone customers is influenced by corporate image and brand equity. The sample of this research is student cell phone users in Palembang City, amounting to 250 respondents. The sampling technique used was cluster random sampling. The statistical analysis technique used Structural Equation Modeling (SEM) with the help of LISREL software. The results showed that consumer satisfaction of cell phone users was significantly influenced by brand equity, while consumer loyalty of cellular phone users was influenced by corporate image and satisfaction. These results also indicate that satisfaction is an intervening variable for the relationship between brand equity and consumer loyalty, meaning that consumer loyalty can be built with brand equity through customer satisfaction. Better brand equity will increase customer satisfaction which in turn will increase consumer loyalty.
Tujuan penelitian ini adalah untuk mengetahui apakah kepuasan dan loyalitas pelanggan telepon seluler dipengaruhi oleh citra perusahaan dan ekuitas merek. Sampel penelitian ini adalah mahasiswa pengguna telepon seluler di Kota Palembang yang berjumlah 250 responden. Teknik sampling yang digunakan adalah cluster random sampling. Teknik analisis statistik digunakan Structural Equation Modeling (SEM) dengan bantuan software LISREL. Hasil penelitian menunjukkan bahwa kepuasan konsumen pengguna telepon seluler secara signifikan dipengaruhi oleh ekuitas merek, sedangkan loyalitas konsumen pengguna telepon seluler dipengaruhi oleh citra perusahaan dan kepuasan. Hasil ini juga menunjukkan bahwa kepuasan menjadi variabel intervening bagi hubungan equitas merek denngan loyalitas konsumen, artinya bahwa loyalitas konsumen dapat dibangun dengan equitas merek melalui kepuasan konsumen. Equitas merek yang semakin baik akan meningkatkan kepuasan konsumen yang pada akhirnya akan meningkatkan loyalitas konsumen.
Analisis Leverage Dalam Mengukur Risiko Studi Kasus Pada PT. Pabrik Kertas Tjiwi Kimia Tbk
Authors: Amri Andi
Published: February 2021

The purpose of this study is to look at the risk of PT. Tjiwi Kimia Tbk Paper Plant in terms of business risks, financial risks, and total risk caused by looking at specific problems within the company to obtain various measures that are useful for measuring risk levels. Form of research that uses observation by using descriptive analysis method to describe course of an ongoing research or looking for problems that occur in the company where the author wakes up research. Result of research: 1). Operating Leverage (DOL) for the last six years has not been good, because the resulting DOL tends to increase this meaning the company has not been able to reduce its business risk. 2) The resulting Financial Leverage (DFL) contains a downward trend which can be seen from the decrease in EPS generated so that the company has not been able to reduce its financial risk. 3) Total Leverage (DTL) generated can still change, with DTL result every year tends to increase and decrease (inconsistent) seen from variation of EPS produced every time following sales up and down. PT. Tjiwi Kimia Tbk Paper Plant can reduce the total risk if it can drop DOL and increase DFL.
Voleybol Hakemlerinin Ego ve Görev Yönelimleri Bakımından Öz Yeterliklerinin İncelenmesi
Authors: EKMEKÇİ Nazlı , ZEKİOĞLU Aylin , DAL Nihal
Published: February 2021

Bu çalışmanın amacı voleybol hakemlerinin ego ve görev yönelimleri ile öz yeterlikleri arasındaki ilişkinin demografik özellikleri bakımından araştırılmasıdır. Araştırmanın çalışma grubu 2017-2018 sezonunda İzmir, Kayseri, Denizli, Aydın, Ankara, İstanbul ve Isparta illerinde faal olarak görev yapan 279 voleybol hakeminden oluşmaktadır. Veri toplama aracı olarak Sporda Ego ve Görev Yönelimi Ölçeği ve Hakem Öz Yeterlik Ölçeği ile Sosyo-Demografik Veri Formu kullanılmıştır. Verilerin değerlendirilmesinde Tek Yönlü Varyans Analizi ve bağımsız örneklem t-testi kullanılmıştır. Varyans analizlerinde gruplar arası farklılık için Tukey-B çoklu karşılaştırma testi uygulanmıştır. Fiziksel yeterlik, oyun bilgisi, karar verme, baskı, iletişim, HÖYÖ toplam puanı ve görev yönelimi alt boyutlarının birbirleri ile; ego yönelimininse sadece görev yönelimi alt boyutu arasında anlamlı bir ilişki bulunmuştur. Cinsiyet gruplarına göre fiziksel yeterlik ve karar verme, yaş ve deneyim gruplarının karar verme, klasman gruplarının karar verme ve ego yönelimi ve şehir gruplarının ego yönelimi alt boyutu toplam puan ortalamaları arasında istatistiksel olarak anlamlı bir fark bulunurken meslek gruplarının alt boyut toplam puan ortalamaları arasında anlamlı bir fark bulunamamıştır. Araştırmanın sonucunda voleybol hakemlerinin ego ve görev yönelimleri ile öz yeterlikleri arasında anlamlı bir ilişki olduğu görülmüş ve cinsiyet, yaş, deneyim, şehir ve klasman değişkenleri arasında farklılıklar bulunmuştur.
Öğretmenlerin Uzaktan Eğitimin Yararına İlişkin Algılarının İncelenmesi
Authors: KARACA İzzet , KARACA Nahide , KARAMUSTAFAOĞLU Numan , ÖZCAN Mustafa
Published: February 2021

Coronavirüs (Covid-19) pandemisi tüm alanları etkilediği gibi eğitimi de etkileyerek köklü değişikliklere sebep olmuştur. Tüm dünyada olduğu gibi Türkiye’de de yüzyüze eğitime ara verilerek uzaktan eğitim sürecine geçilmiştir. Milli Eğitim Bakanlığı yaklaşık bir milyon öğretmen, yönetici ve çalışanı ile bu süreci yürütmeye çalışmaktadır. Uzaktan eğitimin yarar sağlama düzeyini belirlemek için, bu sürecin en önemli yürütücüleri olan öğretmenlerin görüşleri büyük önem taşımaktadır. Bu çalışma ile Sinop ili Boyabat ilçesinde uzaktan eğitim sürecinde görev alan, 139 kadın, 103 erkek toplam 242 öğretmenin uzaktan eğitim sürecinin yarar algı düzeyleri ve bu düzeyin çeşitli faktörler bakımından incelenmesi yapılmıştır. Ölçme aracı iki bölümden oluşmaktadır. Birinci bölüm; demografik bilgileri, ikinci bölüm ise yarar algı düzeyini belirlemeye yöneliktir. Araştırma sonuçlarına göre öğretmenlerin uzaktan eğitim yarar algıları orta düzeyde çıkmıştır. Bu yarar algıları ile cinsiyet, öğrenim durumu ve kıdem yılı arasında anlamlı bir farklılık gözlemlenmezken, görev yapılan kademede, anaokulunda görev yapan öğretmenler lehine anlamlı bir farklılık olduğu görülmüştür. Araştırma, uzaktan eğitimin etkililik düzeyini belirlemesi açısından önemli görülmektedir.
Meslek Liselerinde Kaynaştırma Eğitimi Veren Branş Öğretmenlerinin Öz Yeterlilik Algılarının Çeşitli Değişkenler Açısından İncelenmesi
Authors: ÖZ Serap , GELENBE Ecem
Published: February 2021

Bu araştırmanın amacı kaynaştırma öğrencilerinin eğitim gördüğü meslek liselerinde görev yapan 9. Sınıf branş öğretmenlerinin kaynaştırma eğitimine dair öz yeterlilik algılarını ortaya koymaktır. Araştırmanın çalışma grubunu 2018-2019 yılında İstanbul ili Çekmeköy ilçesinde bulunan meslek liselerinde 9. Sınıf kademesinde derse girmekte olan ve sınıflarında toplamda 48 adet kaynaştırma öğrencisi bulunan 94 branş öğretmeni oluşturmaktadır. Bu araştırma kapsamında öğretmenlere kişisel bilgi formu ve Kaynaştırma Uygulamalarında Öğretmen Yeterliliği Ölçeği uygulanmıştır. Ölçekler aracılığıyla toplanan nicel veriler SPSS 22.0 istatistik programı aracılığıyla analiz edilmiştir. Araştırmanın alt problemlerinin çözümlenmesinde Bağımsız Örneklem T-Testi, Tek Yönlü Varyans Analizi (ANOVA), LSD Testleri ve Korelasyon Testi kullanılmıştır. Araştırma bulgularına göre öğretmenlerin yaş, öğrenim durumu, kaynaştırma öğrencisi ile etkileşim, kaynaştırma eğitime ile ilgili eğitim alma durumu ile öğretmen yeterlilikleri arasında anlamlı bir fark bulunamamıştır. Bununla öğretmenlerin özel eğitim ile ilgili tecrübeleri ve mevzuat ile politikalara ilişkin bilgi düzeyleri ile öğretmen yeterlilikleri arasında anlamlı fark görülmüştür. Buna göre öğretmenlerin tecrübe ve mevzuata ve politikalara ilişkin bilgi düzeyleri arttıkça öğretmen yeterliliklerinin de arttığı bulgusuna ulaşılmıştır.
Problemli İnternet Kullanımında Güncel Bir Risk Faktörü: COVID-19 Pandemisi
Authors: BALTACI Önder , AKBULUT Ömer Faruk , YILMAZ Ebru
Published: February 2021

Bu araştırmada, problemli internet kullanımı açısından güncel bir risk faktörü olarak ele alınabilecek COVID-19 pandemisi alanyazın ışığında incelenmiştir. Araştırmada ilk olarak COVID-19 pandemisinin oluşturduğu psiko-sosyal etkiler çeşitli ülkelerde yapılan araştırmalar ışığında ele alınmıştır. Yapılan bu araştırmalarda, COVID-19 pandemisinin fiziksel yansımalarının yanı sıra psikolojik ve sosyal yansımalarının da önemli olduğunu göstermektedir. Araştırmalarda, bireylerin bu dönemde yoğun bir şekilde depresyon, kaygı ve stres gibi psikolojik belirtiler gösterdikleri görülmüştür. Araştırmada daha sonra problemli internet kullanımını açıklayan kuramlar ve modeller ışığında COVID-19 pandemisi döneminde problemli internet kullanım riski açıklanmıştır. Bu dönemde yaşanan problemli internet kullanımı riski bir model ile açıklanmıştır. Modelde, COVID-19 pandemisinin sosyal izolasyonu beraberinde getirdiği ve sosyal izolasyonla birlikte bireylerin psiko-sosyal sorunlar yaşadıkları ve internette geçirdikleri sürenin arttığı söylenebilir. Yaşanan bu psiko-sosyal sorunlar ile internette geçirilen sürenin artması birbirlerini etkilemekle birlikte problemli internet kullanımı riskinin oluşmasına da yol açabileceği söylenebilir. Araştırmada daha sonra, COVID-19 pandemisi döneminde problemli internet kullanımı riskiyle ilişkili yapılan araştırmalar incelenmiştir. Alanyazındaki araştırmalarda, COVID-19 pandemisiyle birlikte bireylerin problemli internet kullanım oranlarında önemli artışlar göründüğü ve bu durumun bireylerin psikososyal sağlıkları açısından olumsuz etkiler oluşturduğu görülmüştür. Son olarak ise COVID-19 döneminde çocukların, ergenlerin ve yetişkinlerin problemli internet kullanımı riskinden korunabilmelerine yönelik kurum ve kuruluşlara, ruh sağlığı uzmanlarına, bireylere ve ebeveynlere çeşitli önerilerde bulunulmuştur.
PROFILE-ORIENTED ASSESSMENT OF SOFTWARE REQUIREMENTS QUALITY: MODELS, METRICS, CASE STUDY
Authors: Gordieiev Oleksandr , Kharchenko Vyacheslav
Published: February 2021

The article is devoted to profile-oriented approach to assessing the software requirements profile quality. The process of assessment is implemented in accordance with software requirements profile quality model for external quality of software requirements profile and internal quality of software requirements profile. For assessment of quality of each element of such model (characteristics and attributes of software requirements and their classification features; characteristics and attributes of software requirements profile and their classification features; structure of software requirements profile; semantics and syntax of software requirements) taxonomy of metrics and indicators are introduced, which is a part of software requirements profile quality assessment model. All metrics are divided into qualitative and quantitative groups. Additive convolution method is used to go from the multi-vector values of set of connected indicators or metrics to the single scalar value. Received values of metrics and indicators are visualized by radial-metrics diagrams. An example is discussed, which represents the assessment of external quality of software requirements profile for requirements profile from new standard “Requirements to computer security of NPP Instrumentation and Control Systems (NPP I&C)” developed by Ukrainian state regulatory body.
Bir Ölçek Geliştirme Çalışması: Hemşirelikte Geçiş Şoku Ölçeği
Authors: TARHAN Merve , YILDIRIM Aytolan
Published: February 2021

Giriş: Yeni mezun hemşirelerin öğrenci rolünden hemşire rolüne geçişi, zorlu bir süreçtir. Mesleki yaşamın ilk
yılı, uyum süreci olarak kabul edilmekte ve yeni mezunların işte ya da meslekte kalma kararını etkilemektedir.
Amaç: Bu araştırma, yeni mezun hemşirelerin geçiş şoku düzeylerini belirlemeye yönelik geçerli ve güvenilir
bir ölçüm aracı geliştirmek amacıyla gerçekleştirildi.
Yöntem: Metodolojik nitelikteki bu araştırma, Ocak-Eylül 2018 tarihleri arasında İstanbul’da özel bir üniversite
hastanesinde çalışan 287 yeni mezun hemşire ile gerçekleştirildi. Ölçeğin madde havuzu, literatür tarama
yoluyla 56 madde olarak oluşturuldu ve yedi uzmanın görüşüne sunuldu. Kapsam geçerliğinin ardından
46 maddeden oluşan taslak ölçek, veri toplama aracı olarak kullanıldı. Veriler madde analizi, açıklayıcı ve
doğrulayıcı faktör analizi ve Cronbach alfa iç tutarlılık katsayısı kullanılarak analiz edildi.
Bulgular: Açıklayıcı faktör analizi sonucunda ölçekte 23 madde ve dört alt boyut olduğu belirlendi. Doğrulayıcı
faktör analizinde, beş madde daha ölçekten çıkarıldı. Son olarak 18 madde ve dört alt boyuttan oluşan
model ile uyum iyiliği istatistikleri kabul edilebilir düzeyde bulundu. Cronbach alfa iç tutarlılık katsayısının alt
boyutlarda 0,80-0,89 arasında değiştiği ve tüm ölçek için 0,92 olduğu saptandı.
Sonuç: Hemşirelikte Geçiş Şoku Ölçeği’nin yeni mezun hemşirelerin geçiş şoku düzeylerinin belirlenmesinde
kullanılmak üzere geçerli ve güvenilir bir ölçüm aracı olduğu saptandı.
M.E.S. Abasaheb Garware College, Pune and Arts, Commerce and Science College, Lasalgaon
Authors: Kasabe Sujata M. , Ahire Bajirao B.
Published: February 2021

During the last decade it became the subject of much attention by both scientists and the general public that in the biological system like many other inorganic elements calcium is the most important element. The central role of calcium is in mammalian bones and other mineralized tissues were recognised immediately after its discovery as an element by the scientist Davy in 1808. The insight arrived much later that calcium 2+ ions could play a very important role in other tissues as well.
Nowadays, Ca2+ ions are widely recognised as central to a complex intracellular messenger system that is mediating a wide range of biological processes such as muscle contraction, secretion, glycolysis and glycogenesis, iron transport, cell division and growth [1–11].
In the case of mammals, the blood plasma in the Ca2+ Ion concentration exceeds the intracellular by factor of about 104 Ca2+ ions are instrumental in joining certain proteins in the blood clotting system with membrane surfaces of circulating cells.
The stable isotopes of calcium are 40 Ca, 44 Ca, 42 Ca, 43 Ca, amid all 40 Ca is most abundant [12]. There are two main groups of experimental techniques for the measurement ofCa2+ion namely 1) Measurement of free calcium concentration. 2) Measurement of total calcium concentration.
Approximately 1 kilogram of calcium is present in the human body of which more than 99% deposit is in the bone in the form of calcium phosphate [1].
The distribution of calcium 2+ Ion throughout the organism is demanded and should be made available where needed. In human beings, the blood plasma level of total calcium is kept constant (=2.45mM) within the narrow limits. On a cellular level the basal cytoplasmic calcium 2+concentration, at least in eukaryotic cells, is very low that is on the order of 100 nM. Whereas, at the same time the concentration of Ca2+ in certain organelles such as endoplasmic reticulum or mitochondria may be considerably higher [2,13]. Ca+ channels are regulated by chemical signalling, perhaps by hormones acting directly on the channel by small molecules released intracellularly when a hormone is attached to a membrane- bound receptor [lipard].
More than 99% of the calcium in the human body is in the bones and teeth. In bone, calcium provides the structural strength that allows the bone to support the body’s weight and anchor the muscles. Bone calcium also serves as a reservoir that can be tapped to maintain extracellular calcium concentration regardless of intake. Calcium differs from most other nutrients in that the body contains a substantial store, far in excess of short-term needs, but at the same time that store serves a critical structural role. Thus, the effects of calcium deficiency may escape notice for a considerable time, until they manifest as skeletal weakness or fractures. Deficiency of calcium bones becomes interstitial or brittle and osteoporosis gradually develops.
A Fibromuscular Dysplasia Clinical Tetrad of Coronary Artery Dissection, Cardiogenic Shock, Carotid Dissection, and Stroke
Authors: Klinkhammer Brent , Vadali Sirisha , Albulushi Arif , Burdorf Adam DO
Published: February 2021

Spontaneous coronary artery dissection is a serious and underreported clinical entity strongly associated with fibromuscular dysplasia (FMD). The female predominance of FMD may predispose many women to coronary artery dissection or other similar vascular pathologies. We present a case of a young woman who presented with a clinical tetrad of spontaneous coronary artery dissection, cardiogenic shock requiring extracorporeal membrane oxygenation, internal carotid dissections, and subacute cerebellar infarct secondary to underlying FMD. The patient’s clinical course and vascular pathology are discussed. A review of the relevant literature of previously published similar cases, the incidence of spontaneous coronary artery dissection, and issues in the clinical management of spontaneous coronary artery dissection are also included.
Robotic surgery for rectal cancer at Binh Dan Hospital: the early results
Authors: Tran Vinh Hung ,   Le Quang Nghia, Do Ba Hung, Hoang Vinh Chuc, Nguyen Phu Huu, Vu Khuong An
Published: February 2021

Abstract

Introduction: Binh Dan hospital started to apply robotic in colorectal cancer surgery in November 2016. Our aim is to evaluate the safety of robotic surgery in management of rectal cancer.

Material and Methods: Prospective case series study: 66 rectal cancer cases were operated by robotic da Vinci Surgical System (Si version) from November 2016 to July 2019 at Binh Dan hospital.

Results: Men/Women ratio: 2,09. Average age: 61 yrs (23-85). Treatment: 8 cases of anterior resection, 35 cases of low anterior resection, 7 cases of ultra-low anterior resection, 16 cases of abdominal perineal resection. Post-operative pathology staging: stage I: 2 cases (3,03%), stage IIA: 9 cases (13,64%), stage IIB: 35 cases (53,03%), stage IIIB: 16 cases (24,24%), stage IIIC: 3 cases (4,55%), stage IVA: 1 case (1,51%). Intra-operative complications: one case of hemorrhage. Post-operative complications are : Surgical site infection in 12 cases, 1 case of urine retention, 1 case of ileus, 3 suspected case of anastomotic leak treatmented medially. Average length of stay after the operation is 9 days (6-16).
Conclusion: The application of robotic surgery in rectal cancer is a safe and feasible procedure.
Comparison of outcomes of laparoscopic choledochal cyst excision and roux-en-y hepaticojejunostomy between children and adults
Authors: Nguyen Thanh Xuan ,   Pham Nhu Hiep, Ho Huu Thien, Pham Anh Vu, Phan Hai Thanh, Tran Nghiem Trung, Pham Trung Vy, Pham Xuan Dong, Mai Trung Hieu, Pham Minh Duc, Pham Nhu Hien
Published: February 2021

Abstract

Introduction: The aim of this study is to compare the outcomes of laparoscopic choledochal cyst excision and Roux-en-Y hepaticojejunostomy between adults and children

Material and Methods: A prospective study of 19 adults and 51 children with choledochal cyst treated by laparoscopic surgery at Hue Central Hospital from 1/2012 to 12/2017.

Results: The average operative time was 219.79 ± 64.88 minutes. The average operative time in adults was longer than in children (233.42 vs 219.79 minutes). There was a statistically significant difference between two groups. Intraoperative blood transfusion was required in two patients in children group. The time from surgery to drainage removal was shorter in adults (2.89 vs 3.57 days). Postoperative follow-up results after 10 days to 3 months were classified as good and fair. There were no statistically significant differences in early postoperative complications, treatment outcomes between two groups.

Conclusion: Laparoscopic choledochal cyst excision and Roux-en-Y hepaticojejunostomy was safe and efficient in both adults and children. Operative time was longer in adults than in children.
Harmfulness and Injunctions of Shariah regarding It: An Overview
Authors: NOMAN MUHAMMAD , Iqbal Faisal
Published: February 2021

Deen (the Path) is a guidance. Opinion is established about different Deens after extensive study of them. In such circumstances where Deen e Islam is distinguished in other aspects, its name itself is a distinction. Because the listener is invited to peace. Which Deen? The Deen of Peace altogether. Which Deen? The Deen of peace and protection etc. Its name becomes an obsession and absorption for the wise. In such situations, where beneficial and harmful are discussed under Islamic Shariah, it explain them in its own lovely manner. The reading and understanding of which provides moderation in different affairs of life. Some questions are raised. What is meant by harm? What is the reason for prohibiting harm? What is the standard of harm? Whether the use of anything which can harm humans is allowed or not? In this article, an attempt has been made to answer these questions.
LA DOCTRINA DE LA JUSTIFICACIÓN DE SANTO TOMÁS DE VILLANUEVA Y SUS RELACIONES CON LA ENSEÑANZA DE TRENTO
Authors: Tejerina Arias, OSA Gonzalo
Published: February 2021

En este estudio abrimos una confrontación del pensamiento de Santo Tomás de Villanueva sobre la justificación con la enseñanza dogmática del Concilio de Trento en el correspondiente decreto. Es obvio que se trata de una cuestión sustancial en la fe cristiana, que no sin razón Lutero consideraba articulus stantis vel cadentis Ecclesiae, y por otro lado el Decreto tridentino es una pieza verdaderamente maestra, por todo lo cual la comparación del documento con la predicación del santo Arzobispo de Valencia supone someter ésta a un test de calidad del mayor rigor. En el estudio se podrá observar que la enseñanza de Sto. Tomás no sólo no cede en calidad teológica a las definiciones de Trento, se muestran sumamente coincidente con ellas y en varios casos las anticipa con mucha precisión. Se podrá observar, a la postre, la altura intelectual y espiritual de la predicación del Santo como eximio maestro y educador de la fe de la Iglesia.
SANTO TOMÁS DE VILLANUEVA, Y SU APORTACIÓN A LA REFORMA DE LA IGLESIA
Authors: Llin Cháfer Arturo
Published: February 2021

La figura y obra de Santo Tomás de Villanueva se encuentra situada en el corazón del Siglo de Oro español. El siglo XVI significó una gran renovación eclesial, que coincidió con un gran esplendor político, económico y social de nuestro país. Las raíces de la renovación cristiana que se realiza en esa época hay que encontrarla en la corriente que tiene lugar dentro de la misma Iglesia Católica, muy anteriormente a 1517, fecha en que se produjo la escisión luterana. En este estudio correspondiente a Santo Tomás de Villanueva y su aportación a la reforma de la Iglesia del siglo XVI ciframos y clasificamos esta en varios apartados. El primero presenta la figura del hombre ideal diseñada por la espiritualidad del siglo XVI; el segundo apartado, centrado en la figura y obra de nuestro santo, lo subdividimos del siguiente modo: Alcalá y la impronta que su universidad produjo en la formación del joven Tomás García Martínez; su actuación como religioso agustino y como arzobispo de Valencia; con la exposición de algunos aspectos de su espiritualidad que cooperaron a la renovación eclesial de su época. Por último, el tercer apartado está dedicado a presentar el benéfico influjo que el santo produjo a través del siglo XVI y siglos posteriores. Hay muchas obras por todo el mundo que atestiguan y perpetúan el ministerio apostólico de Santo Tomás de Villanueva. La Conferencia Episcopal Española, que ha pedido oficialmente a la Santa Sede que declare al santo, Doctor de la Iglesia, ha colocado en la Capilla de la Sucesión Apostólica, de las misma Sede de la Conferencia Episcopal, entre los doce obispos canonizados, en un bello mosaico, a Santo Tomás de Villanueva.
VIGENCIA ACTUAL DE LA TEOLOGÍA DE LA CARIDAD DE SANTO TOMÁS DE VILLANUEVA
Authors: RŽONCA Josef
Published: February 2021

Este trabajo presenta una lectura sincrónica de la caridad en la obra de Santo Tomás de Villanueva desde a la luz de la encíclica Deus caritas est del Papa Benedicto XVI que ofrece líneas básicas para la teología contemporánea de la caridad. En el desarrollo del trabajo, en primer lugar, se identifican los puntos clave de esta encíclica; en segundo lugar, se presentan algunos acentos de la teología de la caridad de Santo Tomás de Villanueva desde la perspectiva de la primera encíclica del Papa emérito; y, por último, se presentan unas conclusiones acerca de la vigencia que tienen en la actualidad los fundamentos dela teología del santo agustino.
Investigating the Effect of E-management on Customer Service Performance
Authors:   Jubail University College, KSA, A. Elsaadani Mohammed
Published: February 2021

The present study aims to investigate the effect of e-management on customer service performance for a group of business organizations in Alexandria - Egypt. The directory of Egyptian Ministry of Trade and Industry was surveyed in order to randomly select the participating organizations. 485 businesses randomly selected representing 25% of the total population, of which only 391 organizations expressed their willingness to participate. 263 questionnaires were distributed, but only 226 were collected representing 30% of the study population. Experts comments were used to check the validity of the study instrument, and the reliability of questions was calculated as 93% using Cronbach’s Alpha coefficient. The statistical methods used for data analysis are frequencies, relative frequencies, percentages, averages, order of the responses, Pearson correlation coefficient, Cronbach’s Alpha coefficient, confirmatory factorial analysis, central tendency (mean), dispersion (standard deviation), Pearson coefficient, simple linear regression, T-Test, determinant coefficient, and one-way ANOVA. The probability level for a test of statistical significance for the study is p<.05, to ensure a 95% confidence in generalization of the findings. Study findings assert research hypothesis that there is a statistically significant positive relationship between e-management and customer service performance.
Organizational Culture: An Islamic Perspective
Authors:   American University of Kuwait, , Kuwait, Eleswed Muath
Published: February 2021

This paper discusses the concept of organizational culture from Western and Islamic perspective. Building on the teaching of Islam, an Islamic Organizational Culture Model was introduced. As fundamentals, the model included sixteen Islamic cultural values. These values include Tawhid, Unity of Purpose, Belief in the Hereafter, Reward and Punishment, Independece, Responsibility and Accountability, Participation, Justice, Dignity, Respect, and Privacy, Trust, Dialouge, Cost efficiency, Time efficiency, Caring and Sharing, Mercy towards Humans, Animals, and the Environment, Eagerness to Learn, and Collectiveness. The paper reveals the outcomes of implementing the model and their significance.
The influence of the development of accounting standards to preserve sustainability: Literature Review
Authors:   Al Ain University, UAE, Abousamak Ahmed
Published: February 2021

The study aims to investigate the relationship between the impact of the development of accounting pronouncements and the extent to which accounting can or should contribute to the pursuit of economic & social developments, and the sustainable development of an organization, and the contradiction between sustainability and accounting practices based on traditional financial reporting standards. It has been argued that the current accounting standards represent an attempt to present a ‘true and fair’ view. Design/methodology/approach: The study is essentially a literature review study that seeks to discuss a number of implicit assumptions within traditional accounting by IASB. Findings: Regulatory reports on the social and environmental dimension, particularly sustainability reports, demonstrate that accounting pronouncements, while trying to report on the environmental and social dimensions, suffer from some imbalance that has omitted environmental destruction and eroded any realistic concept of social justice. Practical implications: In this sense, this study seeks to demonstrate this contradiction and the strong and fundamental implications that this implies for traditional financial reporting and insignificant adjustments to these reports through "new models of regulatory reporting. Originality/value: The study highlights the disregard of external factors as a major obstacle to the sustainability report and proposes accounting and tax designs to identify costs associated with external factors as a basis for fair reporting, pricing and sustainable business practices.
Monitor WhatsApp conversations in Palestinian legislation and related guarantees
Authors:   Al Istiqlal University, Deeb Mahmoud Abdullah
Published: February 2021

Monitoring electronic conversations in general, including WhatsApp conversations, is an investigation that falls within the jurisdiction and control of the Public Prosecution. Obtaining the approval of a Magistrate’s Court judge to conduct the observation is considered one of the basic conditions for the validity of the observation procedure. It is of the importance of electronic conversations, which have become legally recognized electronic evidence of crimes of all kinds, as long as the proper legal path that the Palestinian legislator has been followed in obtaining them is followed, the records may be audible, read, or visible, and in particular Lee is considered to be of legal value, whether it represents evidence of conviction or innocence, as a judge can extract its value after reviewing it and reviewing its details, or use an expert to analyze it, especially if it is not clear. It should be noted that protecting the private life of individuals is a constitutional and universal principle that may not be violated by control procedures except to the limits set by the law, since the right to privacy is subject to restriction and is subject to derogation from it according to legal procedures, especially in order to access the truth and achieve justice in accordance with exceptional and strict procedures. It is permissible to violate it, it is not permissible to monitor and record the conversations unless there is a benefit from them for the appearance of the truth, after the approval of the Magistrate’s Court judge upon the request of the Public Prosecutor or one of his assistants to monitor communications and (WhatsApp) conversations and registrations and deal with them to search for Evidence for a felony or misdemeanor is punishable by imprisonment for a period of no less than a year.
Financial Inclusion Indicators and their Effect on Corporate Profitability
Authors:   Al Zaytoonah University of Jordan, Jordan, Razzak Al-Chahadah Abdul , Qasim Amer ,   Al Ain University, UAE, A. El Refae Ghaleb ,   Al Ain University, UAE
Published: February 2021

The main objective of this research is to figure out the effect of financial inclusion indicators on the profitability of firms looking specifically on the banking sector in Jordan. The researchers used the applied approach relying on data of financial inclusion indicators published by the Central Bank of Jordan, World Bank, and Jordanian commercial banks. A regression analysis is employed to examine the relationship between financial inclusion and bank profitability (Return on Assets). Findings of the study showed that there is a significant relationship between financial inclusion and firm profitability. The study recommends that Jordanian commercial banks should increase access to financial services through different channels and tools in order to increase financial inclusion in the Jordanian community.
The Impact of Blogs on the Development of Written Composition Skills
Authors:   Al Ain University, UAE, Aburezeq Ibtehal
Published: February 2021

The current study aimed at investigating the impact of blogs on the development of 9th grade students’ written composition skills. The study sample consisted of (147) male and female students selected by using the convenience sampling method from two schools in Amman, Jordan. Then, the students were distributed randomly into a control group (a male section and a female section) taught by the traditional teaching method and an experimental group (a male section and a female section) taught by the blogs. A written composition test was developed to measure students’ written composition in order to answer the research questions. Its validity and reliability were addressed. The study found that there were statistically significant differences in the performance of written composition skills attributed to the teaching method in favor of the group taught by the blogs. The results also showed that there were no statistically significant differences in the performance of written composition skills attributed to gender or to the interaction between the teaching method and gender.
Blue Ocean Strategy as an Entry Point to Achieve Competitive Advantage An applied Study at Palestine Technical College - Deir Al-Balah
Authors:   Ajman University - UAE, Mohammad AlAyoubi Mansour
Published: February 2021

This study aimed to identify the effect of applying the dimensions of the Blue Ocean strategy in achieving competitive advantage in Palestine Technical College - Deir Al-Balah. The researcher used the descriptive analytical method on the study population of (157) employees that was chosen from all the college employees. Due to the small study sample, the comprehensive survey method was used; the questionnaire was used as the main tool to collect data. From the (157) questionnaires that were distributed on the study population; (130) questionnaires were returned, i.e. (82.8%). The study revealed that the extend of applying the Blue Ocean strategy in Palestine Technical College was wide and with a relative weight of (71.57%). Also the level of competitive advantage was high; with a relative weight of (71.97%). There is also a statistically significant relationship between the dimensions of the blue ocean strategy (exclusion, reduction, increase, innovation) and achieving competitive advantage (cost, quality, response speed, innovation) in Palestine Technical College, where the correlation coefficient reached (0.756). The study also revealed that there is a statistical significance effect between the dimensions of the Blue Ocean strategy (increase and innovation) and the achievement of competitive advantage in Palestine Technical College, while the rest of the variables turned out to be weak. The study recommended the necessity of enhancing the role of the Blue Ocean strategy in its dimensions, and the continuity of its implementation by the researched college. Colleges that intend to implement the Blue Ocean Strategy should take into consideration the four dimensions of this strategy and adapt them to the changing environment of the colleges.
Ergenlerde İnternet Bağımlılığı ile Şema Mekanizmaları Arasındaki İlişki
Authors: Aksoy Feyza , Ünübol Hüseyin
Published: February 2021

Amaç: Bu çalışmada özel lisede eğitimlerini sürdüren 14-18 yaşındaki ergenlerin internet bağımlılığı ile şema mekanizmaları arasındaki ilişkinin araştırılması amaçlanmıştır.
Yöntem: Çalışma Özel bir Anadolu Lisesindeki 148 gönüllü öğrencinin katılımıyla ilişkisel tarama modeli esas alınarak yapılmıştır. Verilerin toplanmasında İnternet Bağımlılık Ölçeği, Young Şema Ölçeği, ve Sosyo-Demografik Bilgi Formu ile elde edilen bilgiler kullanılmıştır.
Bulgular: Örneklem; eğitimlerini sürdürmekte olan 14-18 yaş grubu ergenleri temsil eden 75’i kız, 72’si erkek, 1 kişide cinsiyetini belirtmemiş toplam 148 öğrenciden oluşmaktadır. İnternet kullanım özellikleri ile internet bağımlılık ölçeğine göre belirlenen gruplar arasındaki ilişki değerlendirildiğinde, internet bağımlılığı ile cinsiyet arasında bir farklılık görülmezken yaş grupları arasında anlamlı farklılıklar vardır. İnternet kullanım amacına göre ise eğlence amaçlı kullanımda bağımlılık en yüksek düzeydedir. Ayrıca internet bağımlılığı ve şema mekanizmaları arasında pozitif yönlü bir ilişki bulunmuştur.
Sonuç: Çalışma grubunda yer alan ergenlerin 18 uyumsuz şema ile internet bağımlılığı arasında kusurluluk, yetersiz özdenetim ve boyun eğicilik şemaları açısından pozitif yönlü orta kuvvetli anlamlı bir ilişki bulunmuştur..
Evaluation of Readability of Turkish Websites About Smoking Cessation
Authors: Solak İbrahim , Kozanhan Betül , Akın Poçanoğlu Ayşenur , Gürer Nursena , Ay Enes , Eryılmaz Mehmet
Published: February 2021

Objective: This study aimed to examine the readability levels and contents of Turkish websites on smoking cessation.
Method: A search was performed in August 2019 by typing the word “smoking cessation” in Google search engine (https://www.google.com). Commercial websites, advertisement websites, chat websites, forum websites, magazine websites, websites containing only images or videos, and websites with less than 10 sentences were excluded from the study. The readability levels of Turkish websites on smoking cessation were determined according to the Ateşman and Bezirci-Yılmaz readability formulas.
Results: A total of 62 websites (23 (37.1%) in the first group and 39 (62.9%) in the second group) were included in the study. The median Ateşman and Bezirci-Yılmaz readability values were respectively 48.47 and 13.08. The median number of sentences was 34.00. The median number of words was 439.00.
Conclusion: This study found that the readability level of Turkish websites on smoking cessation was “difficult” according to the Ateşman readability formula and at “undergraduate level” according to the Bezirci-Yılmaz readability formula. These results are fairly higher than the education level of Turkish people.
Compensation Management and Employee Wellbeing of Academic Staff in Ugandan Private Universities during COVID-19 Lockdown
Authors: Mugizi Wilson , Rwothumio Joseph , Amwine Christopher Mwujuka
Published: February 2021

This study examined the impact of compensation management on academic staff's employee well-being in private universities in Uganda during the COVID-19 lockdown. Two dimensions of compensation management considered were compensation determination and compensation administration. Employee well-being was studied in terms of psychological well-being, social well-being, workplace well-being and subjective well-being. This study used a cross-sectional design on a sample of academic staff from five private universities.  Factor analysis was used to identify key items of compensation management and employee well-being, followed by descriptive, correlation and multiple regression analyses. Multiple regression analysis assessed the magnitude and strength of the impact of compensation management on employee well-being. The results supported the hypotheses on the influence of compensation determination and administration on employee well-being. Therefore, compensation determination and administration are important in enhancing the academic staff's well-being in private universities in contingent situations such as COVID-19 lockdown. In managing compensation issues in contingent situations, managers of private universities should determine and administer compensation considering employees' interests. This study adds to the scanty literature on compensation management and employee well-being. It identifies compensation management factors that organisations should consider to promote employee well-being in contingent situations.
Pneumorrhachis and pneumothorax after epidural analgesia: A case report and review
Authors: Shaikh Nissar , Nawaz Shoaib , Mathias Ranjan , MA Rahman , Lance Marcus , Ummunissa Firdous , Khalifa Tellisi Amna
Published: February 2021

Epidural analgesia or anesthesia is a common procedure for pain relief, especially in obstetrics. Pneumorrhachis and pneumothorax are rare complications of epidural analgesia. They are considered asymptomatic entities but have recently caused increased morbidity and mortality. As the use of epidural analgesia and anesthesia increased significantly in the last decade, clinicians must be aware of this entity. This is a case report of pneumorrhachis causing pneumothorax and pneumomediastinum leading to respiratory distress.

Case: A 26-year-old obese primigravida at 37 weeks’ gestation and with failure of progression of labor underwent lower segment cesarean section under epidural anesthesia. The procedure including the delivery of fetus was uneventful. In the post-anesthesia care unit, the patient became tachypneic, and her oxygen saturation was low despite supplemented oxygen by face mask and adequate analgesia. She was afebrile and was admitted to the surgical intensive care unit (SICU) for further management. In the SICU, incentive spirometry was initiated, and analgesia with intravenous fentanyl was given. Her echocardiogram was normal. Computer tomographic examination ruled out pulmonary embolism but showed pneumorrhachis with extension into the mediastinum and right apical pneumothorax. She was hemodynamically stable. In the next two days, her tachypnea settled, and the oxygen saturation improved to normal. On the third day, she was transferred to the ward and discharged home from there. She was followed up in the outpatient clinic after one and four weeks and was doing well, and her repeat imaging studies were normal.

Conclusion: Epidural analgesia can lead to pneumorrhachis and can cause pneumothorax leading to respiratory distress.
Does Demand Uncertainty Moderate the Relationship of Risk Attitude and Sticky Cost? Evidence From Egypt
Authors: Abdelhamid Ahmed M.
Published: February 2021

The current paper explores the relation between managers’ risk attitude and cost stickiness behavior and the role of demand uncertainty as a moderation variable in the Egyptian business environment. Managers’ risk attitudes are measured using Bo and Sterken (2007) proxy measure [Bo, H., & Sterken, E. (2007). Attitude towards risk, uncertainty, and fixed investment. The North American Journal of Economics and Finance, 18(1), 59–75]. Demand uncertainty is measured by the standard deviation of firms’ sales over the sample period. The study sample includes 114 Egyptian-listed firms over a 14-year period (2004 - 2017) which results in 1,419 firm-year observations. The study models are estimated using the ordinary least squares (OLS) with a fixed-effects model. Findings show that in the presence of high demand uncertainty, risk-averse managers respond to sales decrease by cutting resources which lowers cost stickiness. One of the limitations is that some factors like firms’ policies, corporate governance mechanisms, and board of directors’ characteristics could dilute the effect of manager’s risk attitude on cost stickiness. The current research emphasizes the importance of considering the firm’s operating environment when selecting a manager for the firm, and the role of directed training to align the manager’s personal characteristics with the firm's objectives. The current research contributes to the previous literature by documenting the effect of manager’s risk attitude on cost stickiness and the role of a firm’s demand uncertainty as a moderating variable between these two variables.
Fiscal and Monetary Policy for Decent Employment in Nigeria
Authors: Alege Philip , Ayobami Jolaade A. , Ejemeyovwi Jeremiah O.
Published: February 2021

The level of unemployment in Nigeria has risen persistently, increasing the risk of the non-achievement of the SDG goal 8 – decent work and economic growth. Economists have documented that monetary and fiscal policies are effective tools for influencing economic variables such as the unemployment rate. In this study, we attempt to investigate and compare how these tools affect unemployment level in Nigeria. This study comes at an important time in Nigeria when the economy just exited a recession and is still experiencing low production and rising unemployment. This study investigates the nexus between macroeconomic policies and unemployment using the Autoregressive Distributed Lag (ARDL) estimation technique. The study finds that government capital expenditure helps to reduce unemployment in the long run only. On the other hand, the currency in circulation and the real GDP help to reduce unemployment rate in both the short and the long run. The study recommends a policy mix, which proposes that government expenditure be judiciously employed, and simultaneously, the Central Bank of Nigeria (CBN) should regulate the supply of money into the economy to not trigger inflation and unemployment.
The Use of Narrative Resources in a Career-counselling Course
Authors: Verdis Athanasios , Kokkotas Spyros , Dorli Lisa
Published: February 2021

In this paper, we analyse the communication codes in two consecutive meetings of a postgraduate class on career counselling held at the Department of Philosophy-Pedagogy-Psychology of the University of Athens in winter semester of 2017. The basic idea in these meetings was to discuss real-world situations with the help of a teaching framework and short films produced within the context of a European project, called ‘Narrative Resources for Socio-Professional Inclusion’ (NARSPI). The dialogs that followed the presentations were analysed with the help a sociolinguistic framework known as ‘Legitimation Code Theory’ (LCT). The analysis showed that the verbal communication moved from the particularities of the videotaped stories to discipline-specific vocabularies. According to LCT proponents, such moves in the use of language create wavelike forms of communication codes based on different levels of semantic gravity and semantic density. Such ‘sematic waves’ allow new ideas to be integrated into existing ideas and finally legitimise membership and scholarship in an academic field.