bluuebunny/crossref_metadata_2025 huggingface dataset:
The effects of mood induction and situational-emotional load on false memory based on misinformation paradigm with emphasis on controlling emotional bias, attention, working memory and emotional factors
Authors:   MSc, Department of Psychology, University of Kurdistan, Sanandaj, Iran, Abbasi Mohammad , Hemmati Azad ,   Associate Professor, Department of Psychology, University of Kurdistan, Sanandaj, Iran
Published: October 2022

Introduction: According to previous research, an individual’s mood affects selective attention and false memory, but the answer to the question of which type of mood (negative or positive) and emotional situation (negative or positive) creates the highest false memory requires further research. Aim: The present study was conducted to determine the extent and manner of the effect of mood induction and situational-emotional load on false memory based on the misinformation paradigm with emphasis on controlling cognitive and emotional factors. Method: The research was conducted with a quasi-experimental block design. Of the students of Kurdistan University in the academic year 2018-2019, 90 subjects (45 girls; age range= 18-33 years) were selected by the recall and voluntary method. The Stroop cognitive assignments, point scanning, n-back and misinformation paradigm, as well as the Depression Anxiety Stress Scale (DASS-21) and the Positive and Negative Affect Schedule (PANAS), were used to collect the data. Data were analyzed using SPSS-24 through one-way and two-way Kruskal-Wallis and U-Mann-Whitney methods. Results: Negative emotional load of the task caused the highest amount of false memory (p=0.001) and the positive emotional load and the lack of emotional load caused the lowest amount of false memory (p=0.001). The type of mood induction did not affect the amount of false memory (p=0.578). The highest false memory was created in association with negative mood induction and negative emotional load of the task and the lowest false memory was created in association with positive mood induction and the task without emotional load (p=0.019). Conclusion: This study shows that the effect of the emotional load of the task on creating false memory is greater than mood induction. It is suggested that in future research, the effects of the emotional load of the task and mood induction on false memory (in two stages of decoding and retrieval) at different arousal levels should be investigated. In addition, the findings of this study should be reviewed to determine the applicability in judicial and clinical settings as well.
The role of money in everyday life decisions: Investigating the effect of priming money on decision-making aspects with uncertain consequences
Authors:   Ph.D Student, Department of Clinical Psychology, Allameh Tabataba'i University, Tehran, Iran, Hashemian Seyed Sepehr , Eskandari Hossein ,   Professor, Department of Clinical Psychology, Allameh Tabataba'i University, Tehran, Iran, Borjali Ahmad ,   Professor, Department of Clinical Psychology, Allameh Tabataba'i University, Tehran, Iran, Rafezi Zohreh ,   Assistant Professor, Department of Clinical Psychology, Allameh Tabataba'i University, Tehran, Iran, Asgari Mohammad ,   Associate Professor, Department of Clinical Psychology, Allameh Tabataba'i University, Tehran, Iran
Published: October 2022

Introduction: Decision-making is an area of ​​human life that the cognitive sciences have long dreamed of drawing a complete profile of it. Aim: Considering the importance of identifying the role of priming money in everyday decision-making and also the lack of focus on this area, this study was conducted to investigate the mentioned priming on aspects of risk assessments and optimal selections among given options. Method: The research method was quasi – experimental with comparison group. The statistical population was all students of Allameh Tabataba'i University in Tehran in 2020-2021. From students of Bachelor of Science and Master of Science, 30 students were purposefully selected, then randomly divided into experimental and comparison groups. Data were collected using IOWA Gambling Task (IGT) and Barrat Impulsivity Scale and then analyzed using multivariate analysis of covariance in SPSS-24 software. Results: Significant differences were observed in the selection of cards from the advantageous decks in experimental group (M:31.26; SD:12.34) compared to the comparison group (M:22.06; SD:12.14) in the IGT (P<0.05). Conclusion: According to the findings of this study, priming money in laboratory situations have the ability to influence the cognitive dimensions of everyday decision making and in particular, improving the selective function and the prediction of estimated value result in choosing more cards from the advantageous decks in the IGT.
The effect of watching models of teaching physical activity on cognitive-motor components and physical competence among children
Authors:   PhD Student, Department of Motor Behavior, Central Tehran Branch, Islamic Azad University, Tehran, Iran, Sadeghi Behzad , Tojari Farshad ,   Professor, Department of Sport Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran, Entezari Zahra ,   Assistant Professor, Department of Motor Behavior, Central Tehran Branch, Islamic Azad University, Tehran, Iran, Balali Marziyeh ,   Assistant Professor, Department of Motor Behavior, Central Tehran Branch, Islamic Azad University, Tehran, Iran
Published: October 2022

Introduction: The increase in immobility in all sections of society, especially children and adolescents, has become one of the most important concerns in the health status of this age group. Aim: The main purpose of this study was to investigate the effect of watching models of teaching physical activity on cognitive-motor components and physical competence among children. Method: The current research was a semi-experimental study with two experimental and control groups. The statistical population included all 8-10 year-old boy students of Khoi city in the academic year of 2021-2022. 30 males with aged 8-10 years were voluntarily selected and randomly divided into two experimental groups and one control group. To data collection, we used the Canadian Physical Literacy Assessment Tool (CAPL), Physical Fitness Scale, Progressive Aerobic Fitness Test, Health-Related Physical Fitness Test and Basic Physical Education Training. Univariate and multivariate analysis of covariance were used to compare the groups using SPSS-20. Results: The results of the covariance test showed that virtual education using watching video models and teaching the basic concepts of physical activity have a significant positive effect on the physical competence and cognitive-motor dimensions among children aged 8 to 10 years (P<0.05). Also, the results showed that the group effect is significant (P=0.001, Eta square=0.70, F=56.65). Therefore, the amount of cognitive-motor dimension in the post-test has a significant difference. Conclusion: Based on the results, the virtual education using watching video models and teaching the basic concepts of physical activity increases cognitive-motor function, physical literacy and physical activity among children. Therefore, researchers, teachers and parents of children are recommended to use this method of education to improve the level of physical activity and cognitive-behavioral components of children.
Mediating role of existential anxity in the relationship between childhood emotional traumas, social support and tendency to change in addicts
Authors:   MSc, Department of Psychology, Ardakan University, Yazd, Ardakan, Iran, Mirzaeinasab Fereshteh , Rezapour Mirsaleh Yasser ,   Associate Professor, Department of Counseling, Ardakan University, Yazd, Ardakan, Iran, Behjati Fatemeh ,   Assistant Professor, Department of Counseling, Ardakan University, Yazd, Ardakan, Iran, Ghasemi Narjes ,   MSc, Department of Psychology, Ardakan University, Yazd, Ardakan, Iran
Published: October 2022

Introduction: Addiction is recognized as one of the major public health concerns around the world, with various negative consequences for individuals and communities. Aim: This study aimed to investigate the mediating role of existential anxiety in the relationship between childhood emotional trauma, social support, and tendency to change in addicts. Method: In this correlational study, structural equation modeling was applied. The study population consisted of male and female addicts, presenting to rehabilitation centers in Yazd Province, Iran, in 2019. Two-hundred addicts were selected using available sampling among individuals presenting to the rehabilitation centers of Yazd Province. To collect data, the Existential Anxiety Questionnaire by Wims et al. (2004), Childhood Injury Questionnaire by Bernstein et al. (1994), Perceived Social Support Scale by Zimet et al. (1988), and Miller and Tunigan’s Change Tendency Questionnaire (1996) were used. Data were analyzed using structural equation modeling, multiple regression analysis, and Pearson’s correlation coefficient test in SPSS-24 and AMOS-24. Results: The results showed that emotional trauma and social support directly reduced and increased the addicts’ tendency to change, respectively (P<0.05). The findings also showed that emotional trauma and social support indirectly affected the addicts’ tendency to change through the mediating role of existential anxiety (P<0.05). Conclusion: The mediating role of existential anxiety in the relationship between childhood emotional trauma, social support and the readiness to change in addicted people was significant, therefore, providing more social support, emotional discharge regarding childhood traumas, along with planning to reduce existential anxiety using psychological interventions can increase the readiness to change and quit in addicted people.
The effectiveness of transdiagnostic treatment on pain anxiety, distress intolerance and sleep disorders in psychosomatic patients who suffer from migraine
Authors:   PhD Student, Department of Psychology, Urmia Branch, Islamic Azad University, Urmia, Iran, Khorshidi Nazlou Leila , Etemadinya Mahin ,   Assistant Professor, Department of Psychology, Urmia Branch, Islamic Azad University, Urmia, Iran, Chalabianloo Gholamreza ,   Associate Professor, Department of Psychology, Azarbaijan Shahid Madani University, Tabriz, Iran, Khademi Ali ,   Associate Professor, Department of Psychology, Urmia Branch, Islamic Azad University, Urmia, Iran, Khalilzadeh Rahim ,   Assistant Professor, Department of Psychiatry, University of Urmia, Urmia, Iran
Published: October 2022

Introduction: Migraine headache is a common, painful, severe and debilitating in chronic conditions which can be characterized by recurrent and unilateral moderate to severe attacks. Aim: The aim of this study was to determine the effectiveness of transdiagnostic treatment on pain anxiety, distress intolerance and sleep disorders in psychosomatic patients who suffer from migraine. Method: The present study was a quasi-experimental study that benefited from a pretest-posttest design with a control group. The statistical population included patients with migraine referred to a psychiatrist in Urmia in the second half of 2020, who were randomly divided into control and experimental groups with 15 patients in each group. Measurement tools included Distress Intolerance Questionnaire (Simmons & Gaher, 2005), Pain Anxiety Scale (McCracken & et al, 1992) and Sleep Disorders Questionnaire (Mohammadi & et al, 2009). Data were analyzed using multivariate analysis of covariance in SPSS-26 software. Results: The results showed that considering ETA squares, there was a statistically significant difference between the control and experimental groups (p<0.001). Therefore; it can be claimed that changes and improvements in about 92% of pain anxiety, 91.6% of distress intolerance and 82.1% of sleep disorders have been due to the effectiveness of transdiagnostic treatment intervention. Conclusion: The results showed that transdiagnostic treatment can be used in conjunction with drug interventions for migraine patients who can also be effective in reducing emotional symptoms, pain anxiety, distress intolerance and sleep disorders in these individuals.
Effect of social-comparative feedback and the focus of attention on the performance of targeting skills in children with ADHD
Authors:   MSc, Department of Clinical Psychology, Garmsar Branch, Islamic Azad University, Garmsar, Iran, Mohammadi Hamid , Herati Seyed Hassan ,   Assistant Professor, Department of Physical Education, Naghadeh Branch, Islamic Azad University, Naghadeh, Iran, Bandegar Faezeh ,   MSc, Department of Motor Behavior, Al-Zahra University, Tehran, Iran, Ahmadi Masoumeh ,   MSc, Department of Motor Behavior, Al-Zahra University, Tehran, Iran
Published: October 2022

Introduction: Attention deficit/hyperactivity disorder is a neurodevelopmental disorder that affects 3-7% of children. Aim: The aim of this study was to compare the effect of deductive-social feedback and attention instructions on the performance of targeting skills in children with attention deficit/ hyperactivity disorder. Method: This research is a semi-experimental type. Its statistical population was formed by male students suffering from attention/ hyperactivity disorder in Isfahan city with an age range of 7-10 years in 2020. 48 right-handed students were randomly selected as a statistical sample based on the results of the Connors children's behavior rating scale and randomly divided into four groups of 12 people. In order to collect data Personal Information Questionnaire, Edinburgh Handedness Inventory, Ulrich's Gross Motor Development Test, Anderson's Over Shoulder Throw Scale (1999) and Luciana et al. (2012) Over Shoulder Throw Targeting Task were used. Data were analysis with using one-way ANOVA test and Bonferroni's post-hoc test using SPSS-18 software. Results: The results showed that the studied groups had significant differences in the qualitative and quantitative development of hand targeting skills (P<0.05). The results of Bonferroni post hoc test showed that the positive analogical-social feedback group had better and significant external attention than the other groups (P<0.05), the other groups did not differ significantly in the retention stage (P>0.05). Conclusion: The results showed that the comparative-social positive-external attention group performed better, so it is suggested to use this method in teaching and learning goal-setting skills.
Investigating the relationship between socio-economic status, eating behavior and physical activity of students in Qazvin during COVID-19 pandemic
Authors:   MSc, Department of Physical Education, Raja University, Qazvin, Iran, Chegini Fatemeh , Eskandari Zohreh ,   Assistant Professor, Department of Physical Education, Raja University, Qazvin, Iran, Sangari Mandana ,   Assistant Professor, Department of Physical Education, Chalous Branch, Islamic Azad University, Mazandaran, Iran
Published: October 2022

Introduction: Eating behavior has been associated with higher risks of chronic disease. However, there are a few studies on eating behavior considering the role of socioeconomic status (SES). Aim: The aim of this study was to investigate the relationship between socio-economic status, eating behavior, and physical activity of students in Qazvin during COVID-19 pandemic. Method: This was a descriptive-correlational study and the statistical population was all students in District 1 of Qazvin in 2021. The participants were 110 students aged 11-13 who were randomly selected from 16 educational centers in urban and rural areas of Qazvin. For collecting data, a researcher-made questionnaire with socio-economic status, nutrition based on Food Frequency Questionnaire and physical activity based on the International Physical Activity Questionnaire (IPAQ) were used. Research data were analyzed by t-test, Pearson correlation coefficient and multiple-regression, using SPSS-20 software, at the statistical level of 0.05. Results: The results of Pearson test showed that family income level has a significant relationship with nutritional status and physical activity of 11-13 year old students (p=0.011 and p=0.003). Also, the results showed that the socio-economic status of parents predicts 50% of students' weight, height, physical activity and nutritional status. Conclusion: The social and economic status of parents affects the nutritional status and physical activity of children. Providing the research findings to organizations and institutions related to children and adolescents in Qazvin province, families can be familiarized with the factors affecting the physical health of their children and they can be trained.
Coronavirus Anxiety and Obsession and Their Relationship With Depression and Activities of Daily Living in Older Adults
Authors:   Department of Aging, Iranian Research Center on Aging, University of Social Welfare and Rehabilitation Sciences, Tehran, Iran., Rashedi Vahid , Roshanravan Mostafa ,   Department of Nursing, Faculty of Nursing, North Khorasan University of Medical Sciences, Bojnurd, Iran., Borhaninejad Vahidreza ,   Social Determinants of Health Research Center, Institute for Futures Studies in Health, Kerman University of Medical Sciences, Kerman, Iran., Mohamadzadeh Marzieh ,   Department of Aging, Iranian Research Center on Aging, University of Social Welfare and Rehabilitation Sciences, Tehran, Iran.
Published: October 2022

Objectives In addition to physical damage, the coronavirus disease 2019 (COVID-19) can cause psychological problems in people. The present study aims to assess the prevalence of anxiety and obsession caused by the COVID-19 in the elderly and their relationship with depression and the ability to perform activities of daily living (ADL). Methods & Materials This descriptive-analytical study with a cross-sectional design was conducted on 300 older adults aged ≥60 years in Maneh and Samalghan county who were selected by a simple random sampling method. Data were collected by using a demographic form, the coronavirus anxiety scale (CAS), obsession with COVID-19 scale (OCS), ADL scale, Instrumental ADL scale, and geriatric depression scale (GDS). Data analysis was performed in SPSS v. 18 using Mann-Whitney U, Kruskal-Wallis, and Spearman’s correlation tests. Results Among participants, 214 (71.2%) had age <70 years. The prevalence of OCS and CAS in the elderly was 5.3% and 9%, respectively. Statistical analysis showed that the scores of OCD (r=0.220, P<0.001) and CAS (r=0.322, P<0.001) had a significant correlation with depression. The CAS score had a significant negative correlation with ADL (r=-0.114, P<0.05) Conclusion The prevalence of obsession and anxiety caused by the COVID-19 in the elderly is not different from that in other age groups. However, there is significant increase in them during the COVID-19 pandemic compared to their pre-pandemic levels. it seems necessary to pay attention to screening, referral, and more detailed follow-up of mental health services in clinics and health centers for the elderly during the COVID-19 pandemic.
Effect of Education and Telephone Follow-Up on Care Burden of Caregivers of Older Patients with Stroke
Authors:   Student Research Committee, Qazvin University of Medical Science, Qazvin, Iran., Bani Ardalan Hoda , Motalebi Seyedeh Ameneh ,   Research Institute for Prevention of Non Communicable Diseases, Social Determinants of Health Research Center, Qazvin University of Medical Sciences, Qazvin, Iran., Shahrokhi Akram ,   Research Institute for Prevention of Non Communicable Diseases, Social Determinants of Health Research Center, Qazvin University of Medical Sciences, Qazvin, Iran., Mohammadi Fatemeh ,   Research Institute for Prevention of Non Communicable Diseases, Social Determinants of Health Research Center, Qazvin University of Medical Sciences, Qazvin, Iran.
Published: October 2022

Objectives Stroke is the second leading cause of death and the third leading cause of disability worldwide. Caregivers of stroke patients experience high levels of care burden that can affect their physical and psychological health. It is necessary to use interventional programs for family caregivers to prevent or reduce their care burden. This study aims to determine the effect of education and telephone follow-up on care burden of the family caregivers of older patients with stroke. Methods & Materials This randomized controlled clinical trial was conducted on 79 family caregivers of older patients with stroke admitted to the neurology department of Bu-Ali hospital in Qazvin, Iran who had been discharged in the past 1-6 months. Then, they were randomly divided into intervention and control groups by the block randomization technique. For the intervention group, 12 weeks of education and follow-up was presented through telephone and social media. Data were collected by demographic checklist, Barthel Index for Activities of Daily Living, and Zarit burden interview. The independent t‐test, paired t‐test, and chi‐square tests were used for analyzing the data. Results Before the intervention, there was no significant difference between the two groups in the amount of care burden (26.20 ± 11.08 for intervention group and 28.70 ± 11.63 for the control group) (P = 0.333); however, after the intervention, the care burden of the intervention group (18.28 ± 10.07) and the control group (29.80 ± 11.76) showed a significant difference (P < 0.001). The results showed that 12 weeks of education & telephone follow-up caused a significant reduction in the care burden of the family caregivers (P< 0.001). Conclusion The education and telephone follow-up can be a useful and cost-effective method for reducing the care burden of the family caregivers of older patients with stroke.
Health-Related Needs of Older Adults in Rafsanjan County, Kerman, Iran
Authors:   Department of aging and Health, School of Public of Health, Shahid Sadoughi, Yazd, Iran., Balooch Rafsanjani Elahe , Morowatisharifabad Mohammad Ail ,   Elderly Health Research Center, School of public of Health, Shahid Sadough, Yazd, Iran., Jambarsang Sara ,   Department of Epidemiology and Biostatistics, School of Public of Health, Shahid Sadoughi University of Medical Sciences, Yazd, Iran., Mirzaei Mohsen ,   School of Public of Health, Shahid Sadoughi University of Medical Sciences, Yazd, Iran.
Published: October 2022

Objectives The need for meeting the needs of the elderly to promote active aging among them is becoming more important. For appropriate planning in this field, accurate needs assessment is necessary. In this regard, this study aims to investigate the health-related needs of the elderly in Rafsanjan county, Kerman, Iran. Methods & Materials This cross-sectional study was conducted on 267 older people in Rafsanjan county in 2020 who were randomly selected from among six comprehensive health centers. A demographic form and the Camberwell Assessment of Need for the Elderly questionnaire were completed and data were analyzed in SPSS v. 26 software. Results The highest frequency of unmet needs in terms of psychological needs was psychological distress (12.3 %); in terms of physical needs, it was memory (9.3 %); and in terms of environmental needs, it was accommodation (5.2%). The highest frequency of met needs was related to physical needs in terms of medication (67.5%) and physical health (64%). The most unnecessary needs were related to psychological needs in terms of receiving benefits, drinking alcohol, deliberate self-harm and accidental self-harm. The highest rate of received help from unofficial sources was in the field of psychological distress (0.4%), and highest rate of received help from official sources were the fields of accommodation and physical health (0.4%). Conclusion The elderly in Rafsanjan county need more help in the field of psychological and physical needs. Therefore, attention should be paid to these needs in policy-making and executing programs in the field of elderly care.
Comparison of the Effect of 8 Weeks of Land Exercise Therapy and Hydrotherapy on Functional Activities of Elderly Women with Knee Osteoarthritis
Authors:   Department of Pathology and Corrective Movements, Faculty of Sports Sciences, Isfahan University, Isfahan, Iran., Etesami Azra Sadat , Zolaktaf Vahid ,   Department of Pathology and Corrective Movements, Faculty of Sports Sciences, Isfahan University, Isfahan, Iran., Esmaeili Hamed ,   Department of Pathology and Corrective Movements, Faculty of Sports Sciences, Isfahan University, Isfahan, Iran.
Published: October 2022

Objectives Knee osteoarthritis is one of the most common musculoskeletal problems in older adults. Pain, stiffness, tenderness, decreased muscle strength and joint range of motion, impaired proprioception, and balance problems lead to impaired physical function, making the person incapable of performing functional activities. Therefore, it is necessary to use strategies to control and reduce the complications of this disease and improve the daily functional activities of patients. This study aims to compare the effects of land-based exercise and hydrotherapy on functional activities in older women with knee osteoarthritis. Methods & Materials Fifty-four female patients with knee osteoarthritis aged 60-69 years (Mean height:159.96 ±5.53 cm, mean weight:76.93±9.50 kg) were selected using a convenience sampling method and randomly divided into two groups of land-based exercise and hydrotherapy. The interventions were performed for 8 weeks. To evaluate the patients' functional activities, timed up & go test, 30- second chair stand test, 40-meter fast-paced walk test, stair climb test, and 6-minute walk test were used. Repeated measures analysis of variance was used for data analysis in SPSS v. 26. Results Both land-based exercise and hydrotherapy caused significant changes in the scores of functional tests (P≤0.05). The difference between them was not significant (P≥0.05), which indicates their same effects. Conclusion Both land-based exercise and hydrotherapy can improve the performance of older women with knee osteoarthritis in timed get up & go test, 30-second chair stand test, 40-meter fast-paced walk test, stair climb test, and 6-minute walk test. These two methods are recommended based on the conditions of each patient.
The Student Determinants of College Non-completion
Authors:   The Institute of Management and Economy Research, Hwang Sanghyun , Lee Jin Young
Published: October 2022

Purpose - This paper analyzes the student determinants of college non-completion and estimates the effects of each determinant on college non-completion. Design/methodology/approach – We use student panel data from a large Korean university from 2011 to 2021. Our results are from estimation of fixed-effects logit model. Findings – The results show that grade point average, participation in extracurricular activities, the number of counseling sessions with teachers, and financial aid are the main determinants of college non-completion. Academic probation, which is defined as any person who has a cumulative grade point average below a one point seven five, increases the non-completion rate by 2.6 percentage points and an one-point rise in extracurricular activities index reduces the rate by 0.1 percentage points. The effects of each determinant are heterogeneous across student sub-groups which are separated by gender, nationality, and academic discipline. Research implications or Originality - Tailored support programs for academically discouraged students that incorporate student characteristics and backgrounds are necessary to increase college completion rates and degree attainment.
Influences of the E-service Quality of Food Delivery Application in China on Customer Attitude, and Satisfaction
Authors:   The Institute of Management and Economy Research, Jiang Shuang , Liu Zhi-Qian , Kim Yeong-Gug
Published: October 2022

Purpose - The food delivery mobile application market is growing rapidly in the catering service industry. The purpose of this study was to investigate the effects of E-service quality on consumer attitudes and satisfaction in the food delivery service field in China. Design/methodology/approach - A total of 390 copies of this questionnaire were distributed between February 17 and March 25, 2021 on the Chinese survey site (https://www.wjx.cn). Three hundred forty-nine parts were used for the final analysis. Validity and reliability were analyzed using SPSS 25.0 statistical program, and correlation and regression analysis were performed. Findings - The study results showed among the e-service quality components of food delivery application software, trust, convenience, proximity and reactivity have an impact on consumer attitudes. Research implications or Originality - The service quality of food application software is an important factor determining consumer attitude. The limitations of this study and suggestions for future research were discussed.
An Empirical Study on the Status and Performance of FTA Utilization in Shandong Province, China
Authors:   The Institute of Management and Economy Research, Zhao Xing-Wen , Kim Tae-In
Published: October 2022

Purpose - This study analyzed the correlation and effect of FTA environmental factors (company internal environmental factors, corporate external environmental factors) between FTA utilization and performance of Shandong companies in China. Design/methodology/approach - To test the hypothesis, SPSS 24.0 statistical packages were used based on the collected data. Findings - First, it was confirmed that internal environmental factors (international marketing orientation, corporate competitiveness, and corporate awareness of FTA) of companies had a positive(+) effect on FTA utilization. Second, The government's support for FTA utilization will have a significant positive (+) effect on companies' FTA utilization.Non-tariff barriers will have a negative (-) effect on companies' use of FTA. Third, A company's FTA utilization will have a significant positive effect on FTA performance. Research implications or Originality - If Shandong companies want to increase the utilization of FTAs, they should strengthen international marketing, such as collecting information on competitors and improving product quality and price competitiveness, and increase corporate competitiveness through active export activities to the global market.In order to increase the awareness of FTA among enterprises in Shandong Province, the government should strengthen the relevant education of enterprises about FTA.
The Relationship between Organization Innovation Capabilities and Export Performance of Technological Innovation type SMEs
Authors:   The Institute of Management and Economy Research, Jung Jae Hoon , Oh Ka Young
Published: October 2022

Purpose - This study investigate the effect of innovative capacity on corporate export performance and moderating flexibility. Design/methodology/approach - For this, hypotheses were established by reviewing previous studies and an empirical analysis was conducted for testing. Using SPSS 22.0, a frequency analysis of related variables was conducted. Through an exploratory factor analysis, validity and reliability tests of measuring tools were conducted and a descriptive statistics was analyzed for collected data result and hypotheses testing. Findings - Finally, with a verified model, the hypotheses and the moderating effects were tested. The results are as follows; The innovationa capacities have a positive effect on export performance and flexibility However, the flexbilitiy was not moderator in the relationship between innovative capacity and export performance. Research implications or Originality - According to the results above, this study presents directions to improve export performance of technological innovative type SMEs. The innovative capabilities, marketing capacity, organization innovative capacity and process innovative capactity, has an positive effect on
Challenges and Implications of Applying the Zimbabwean Domestic Transfer Pricing Rules: An SME Perspective
Authors: Wealth Eukeria , Akande Joseph O , Mpofu Favourate Y
Published: October 2022

Purpose: Transfer pricing has largely been viewed in the context of crossborder transactions of multinational enterprises. Zimbabwe recently revised
its transfer pricing rules to include domestic transactions. This study sought
to explore the challenges and implications of transfer pricing legislation for
SMEs.
Methodology: A qualitative inquiry is applied with the use of in-depth
interviews and a questionnaire survey. Thematic analysis was used to
analyse both interview and questionnaire data.
Findings: The findings revealed that the paradox of observing fairness as a
canon of taxation by equally taxing domestic and cross-border transactions
has both economic and social implications for the Zimbabwean economy. It
was evident that SMEs find themselves unduly burdened with compliance
costs, capacity limitations as well as knowledge constraints in complying
with the rules.
Originality or Value: The implications of transfer pricing rules on SMEs
have not been explored in the Zimbabwean context. The study explores a
critical sector that has often been neglected in the transfer pricing discourse.
It recommends that the government revisit the applicability of domestic
transfer pricing legislation to SMEs.
Literature Review of the Impact of Intermediate Money Transfer Tax (IMTT) On Performance of SMES
Authors: Chizana Vimbainashe , Wadesango Newman
Published: October 2022

Purpose: This desktop study sought to investigate the impact of IMTT
on performance of SMEs
Methodology: Documentary research approach, which consists of
reviewing, analysing and examining information, recorded media and
texts were adopted for the study. In terms of data collection, the
authors sourced and reviewed literature on the topic. Among others,
these sources included journal articles, books, magazines and
newspapers.
Findings: The study revealed that IMTT has negative impact on
frequency of transactions and that transactions increased where they
were below minimum threshold. Furthermore, it emerged that IMTT
has negative impact on suppliers’ payments and that suppliers’
payments were delayed and use of cash was urged due to IMTT. In the
same vein, the study showed that IMTT has negative impact on firm
performance meaning that profitability decreased due to the adoption
of IMTT
Originality/Value: Management should try to minimize frequency of
transactions by weighing the benefits with the costs of paying taxes.
In addition, financial performance should be enhanced by focusing on
proper pricing and cost minimization. The suppliers’ payment should
be done on timely fashion to maintain constant supply and good
relations rather than practicing tax avoidance.
Looking at the IKEA Effect with Someone Else s Labor: Do the Values We Set for Our Work and Someone Else s Work Differentiate
Authors: Erol Kader
Published: October 2022

Çalışmanın Amacı: Son yıllarda çok titiz ve çok daha zor
beğenen tüketici kitlesiyle karşı karşıya kalan
pazarlamacılar, ürettikleri mal ve hizmetleri pazarlama ve
üretim süreçlerine tüketicileri de katma eğilimi
göstermektedirler. Müşterilerinin yaratılmasında payı
olan şeylere karşı daha fazla ilgi duyduklarını, daha çok
sahiplendiklerini ve bunlara daha yüksek değer
biçtiklerini düşünmektedirler. Sadece tüketmenin değil,
üretmenin de insanda çok büyük bir haz duygusu yarattığı
fikriyle ortaya çıkan IKEA etkisi bilişsel bir önyargıdır.
“Yeterlilik ihtiyacı”, “çabanın gerekçelendirilmesi
kavramı” ve “sahiplik etkisi” olmak üzere üç ana ilkesi
olan IKEA etkisini ilginç kılan şey, bir kişinin bir ürüne
verdiği değerin artması için tek başına emeğin yeterli
olduğunu düşünmesidir. Bu çalışmanın benzer diğer
çalışmalardan ayrılan yönü, kişinin başkasının emeğine
karşı oluşturduğu IKEA etkisini ölçmeyi amaçlamasıdır.
Araştırma Yöntemi: Bu çalışma, geniş bir literatür
taramasını da içeren bir araştırma makalesidir.
Bulgular ve Değerlendirme: Elde edilen sonuçlar,
kişilerin sadece kendi emeklerine değil, başkalarının
emeklerine de değer verdiklerini ve bu yolla da IKEA
etkisine maruz kaldıklarını göstermektedir.
Çalışmanın Önemi: Bu çalışmayı benzer diğer
çalışmalardan ayıran husus, kişinin başkasının emeğine
karşı oluşturduğu IKEA etkisini ölçmesidir. Ayrıca,
katılımcılara kendi yaptıkları ürünle ilgili “beğeni, zorluk,
eğlence, yetenek ve yatkınlık” konusunda sorular
sorularak IKEA etkisine ne derece maruz kaldıkları da
saptanmaya çalışılmıştır.
The Irony of Financial Reporting
Authors: Bircan N. Gözde
Published: October 2022

Purpose: Reporting is one of the most basic functions of the
accounting information system. Financial information of entities is
transferred to financial statement users through the reporting
function. Also, the audit process, which ensures the reliability of the
accounting information system, ends with reporting. In today’s
world with the changes in the economic, cultural, social, and
technological areas, the standard reporting approach has changed,
the scope of reporting activities has expanded and the diversity of
the items to be reported has increased. This study aims to consider
the matter of irony caused by these changes in the nature of financial
reporting system and make a propasal to this matter.
Methodology: This study was based on theoretical research.
Research papers prepared and issued by big four audit companies
and information obtained from literature were used in the study. In
the scope of the study, changing reporting approaches and new types
of reportings were considered based on the changes in the reporting
function which is one of the main functions of accounting and
auditing and a matter of irony in the nature of the financial reporting
system that caused by these changes was discussed, theoretically.
Findings: Recommendations and proposals were presented at the
end of the study for dealing with the matter of irony in the financial
reporting system.
Originality/Value: Unlike the previous studies in the literature
which focused on changes, advantages, and usefulness of new
reporting approaches and new trends in reporting systems, this
study focused on raising awareness of problems of new reporting
approaches and trends and attracting attention to a matter of irony
caused by these approaches and trends in the reporting system.
The Role of Firm Reputation Between The Relationship of CEO Characteristics and Firm Performance After Merger and Acquisition
Authors: Edi Edi , Hidayah Nur
Published: October 2022

Purpose: This study was conducted to examine the effect of
CEO characteristics and firm reputation on firm performance
after conducting mergers and acquisition. The object of this
research is companies that carry out mergers and acquisitions
listed on the Indonesia Stock Exchange (IDX) from 2014-2018.
Design/methodology/approach: In selecting the sample,
this research used a purposive sampling method. This study
uses the SmartPLS program to analyze the data. Company
performance is measured by Buy and Hold Abnormal Return.
This study uses acquisition experience, previous acquisitions
with positive performance, average acquisitions, acquisition
success rate, experience in acquiring the same industry, and
political connections to measure CEO characteristics. The Firm
Reputation is measured by price earning ratio.
Findings: The results of this research indicate that choosing a
CEO who has high experience, knowledge, and capability will
increase the firm's reputation and performance.
Practical implications: The findings in this study will greatly
help management to maximize the firm's performance when
conducting mergers and acquisitions and management can
also minimize failures by choosing a CEO who has the
capability and is more experienced.
Originality/value: The novelty of this research is
implementing the theory of hubris and RBV by adding firm
reputation as a mediating variable that strengthens the
relationship between CEO characteristics and CEO political
connections on firm performance after mergers and
acquisitions.
Current Use of the Risk Register to Integrate Strategy and Risk- and Performance Management: A Case of a University of Technology in South Africa
Authors: Smidt Louis , Pretorius Cindy , Nest D P van der
Published: October 2022

Purpose: The primary research objective was to establish how the
university management used the risk register as part of the process
to achieve strategic objectives, manage risk and assess performance.
Methodology: The study followed a mixed-methods design. It
commenced with the qualitative collection of data through the
analysis of the current literature to establish whether the risk
register has the characteristics of a management tool. Based on the
qualitative data collection and analysis, a structured questionnaire
was developed to collect quantitative data to achieve the primary
research objective, namely to establish how the university’s
management currently uses the risk register to achieve strategic
objectives, manage risk and assess performance.
Findings: The findings indicated that management realized the value
of integrating strategy with risk and performance management, but
not through using the risk register. Furthermore, 79.5% of the
participants agreed that the risk register was populated to manage
risk, 40.2% agreed that it was populated to comply with legal
requirements, and 25.2% completed the risk register to comply with
executive management requirements.
Originality/Value: This study is meant to raise the awareness that
the risk register can be used as a tool to integrate strategy and risk
and performance management as it includes the strategic objectives,
the risk, and the controls to prevent the risk from arising.
Emerging Issues In Accounting: A Theoretical Review
Authors: Mwange Austin , Chansa Moses
Published: October 2022

Purpose: This is a review that seeks to identify and
critically analyze major emerging problems in accounting
theory and practice. The paper also describes the
benefits and challenges of adopting and applying the key
themes. Additionally, this paper strives to recommend
some viable solutions on how to address the challenges
associated with each emerging problem.
Methodology: Methodology: Several journal articles and
other scholarly literature from databases and directories
such as Google Scholar, JSTOR, Ebsco Host and
ScienceDirect were the main sources of literature on this
emerging topic in accounting.
Findings: The survey considers the following as some of
the most important emerging issues in accounting and
the accounting profession. Cloud-based technology in
accounting. automated accounting; outsourcing of
accounting functions; Changes in accounting standards.
forensic accounting; value-based accounting; big data
accounting; blockchain technology in accounting;
accounting with artificial intelligence; impact of Covid-19
on accounting practices and accounting professionals.
Originality/Value: This paper is the result of a literature
review on emerging accounting issues. This paper
provides essential knowledge as business organizations
seek to adapt to the new accounting regime. Knowledge
and skills acquired by outlining major emerging issues in
accounting. This study, through its findings, contributes
to key determinants in choosing some of the new
methods of performing accounting and financial
functions.
The Effect of Integrity, Objectivity and Management Support on the Effectiveness of Internal Audit of The Government Sector in The Covid-19 Pandemic Condition
Authors: Dyhati Anggun Soraya , Wahyudi Tertiarto
Published: October 2022

Purpose: The Study to test the effect of integrity, objectivity and management
support on the effectiveness of Internal Audit of the government sector in the
Covid-19 pandemic conditions.
Methodology: This study used descriptive analysis, namely the form of
quantitative research that employs the Likert scale measurement when
evaluated from the perspective of the data analysis method. This study used
primary sources of data. In the South Sumatra region, questionnaires were
distributed to government internal auditors employed by the Financial and
Development Supervisory Agency (BPKP). The primary data will be collected
directly from study respondents (BPKP internal auditors) by use of a
questionnaire containing questions containing indications of the variables
employed. In the meanwhile, secondary data included of interviews with BPKP
internal auditors.
Findings: Integrity has a positive and significant effect on internal audit
effectiveness. The auditor performs the examination task with integrity, and the
audit results will be of high quality. Integrity requires that the auditor performs
all tasks with azaz honesty, without violating the principles and limits of the
agreed-upon examination object, and while overcoming personal interests.
Internal audit effectiveness is significantly and positively impacted by objectivity.
Objectiveness is a criterion that distinguishes the auditor profession from other
accounting professions. The auditor must conduct a balanced assessment and
evaluation in both Covid-19 Pandemic conditions and regular conditions, so as
not to be influenced by personal or third-party interests. Under normal
conditions, management support has a positive but insignificant effect on the
effectiveness of internal audit. However, under Pandemic Covid-19 conditions,
management support has a positive and significant effect on the effectiveness of
internal audit. Training, introducing new technology, providing suitable facilities,
and supporting an internal audit process with a commitment to develop and
communicate additional value for the success of internal audit must be provided
to management support.
Originality/ValueThis research aims to increase the efficiency of the internal
auditors of the Financial and Development Supervisory Agency (BPKP) in the
South Sumatra region in terms of contributions regarding the integrity,
objectivity, and support of management to the efficiency of the government
sector internal audit under the COVID-19 pandemic. In accordance with the
hypothesis, the formulation of the research Furthermore, it is hoped that internal
auditors in BPKP in South Sumatra can increase the integrity and objectivity of
internal audit by holding or involving all internal auditors in training activities,
seminars, and socialization pertaining to the auditor profession, or by addressing
the issues contained in this internal audit on a regular basis.
The viability of tax e-services in ensuring taxpayer compliance and its impact on revenue collection: A case study of ZIMRA
Authors: Mapope Faith Nyaradzo , Wadesango Newman
Published: October 2022

Purpose: The study sought to investigate the viability of
tax e-services in ensuring tax compliance and increased
revenue collection using ZIMRA Harare headquarters as a
case study. Scholars shared their different ideas
regarding the relationship between tax e-services and tax
compliance and most of them were in agreement that the
two variables yield a positive relationship.
Methodology: The descriptive design, which is a
component of the mixed approach, was adopted since it
incorporates both quantitative and qualitative
approaches. Questioners and interviews were used to
collect data.
Findings: The results revealed that there is a positive
relationship between e-filing, revenue collection and tax
compliance. It emerged that e filing, tax compliance and
revenue collection have a strong positive relationship.
Originality/Value: Companies should adopt the
electronic tax filing system to enable better tax
compliance levels and revenue collection.