bluuebunny/crossref_metadata_2025_split huggingface dataset:
Qualitative Characteristics of Financial Reporting: An Evaluation According to the Albanian Users’ Perception
Authors: Gjoni-Karameta Albana , Fejzaj Elona , Mlouk Ahmad , Sila Kristina 
Published: November 2021

The last 20 years’ changes in accounting has led to an essential review process of national accounting standards due to the main objective of improving financial reporting information for stakeholders. Financial reporting as a communication tool has become extremely important for appropriate decision making to economic reporting entities and also financial information users such as analysts, creditors, managers, auditors and government agencies in Albania and all over the world. The absence of a generally accepted definition for qualitative financial reporting has created a gap for continuous research on this matter. The main objective of this study is to examine users’ perception of qualitative financial reporting, toward their perceptions of some selected qualitative characteristics of financial statements. This study aims to determine the attitudes of financial statements’ users toward the importance of qualitative characteristics of financial information reported on these published financial statements. The chosen qualitative characteristics were relevance, faithful representation, comparability, timeliness, verifiability and understandability. An opinion survey was conducted on three hundred external users of financial statements, such as managers, bank officers, financial analysts, government officers and auditors. Each single characteristic has been operationalized using a structured questionnaire, and a five point Likert type scale was used. Selection process of qualitative characteristics of reported financial information will be based on the data taken from conceptual framework of international financial reporting standards published by the International Accounting Standards Board in a continuous process of improving financial reporting. This research examined primary data taken through an opinion survey directed to three hundred daily users of financial statements ‘information, reported by economic entities in Albania. Results of the study show a very strong positive correlation between users ‘perception and qualitative characteristic of faithful representation, a relatively strong positive correlation with relevance, comparability and understandability, and a moderate correlation with timeliness and verifiability. Users of financial reporting in Albania generally have a very positive attitude towards the qualitative characteristics of financial reporting.

Received: 3 July 2021 / Accepted: 23 August 2021 / Published: 5 November 2021
Consequences of the Final Civil Decision in the Criminal Trial Pursuant to the Albanian Legislation
Authors: Skënderaj Klodjan , Tota Naim 
Published: November 2021

Judicial jurisdictions are separated; the criminal court has the jurisdiction to adjudicate charges brought by the prosecution, whereas other jurisdictions are exercised by the civil court and the administrative court. Thus, civil cases or in other words disputes between private entities, such as contractual obligations or inheritance issues, etc., are settled by the civil court, while disputes between individuals and public administration fall within the scope of administrative jurisdiction. Therefore, depending on the type of case, in Albania there are courts with separate judicial jurisdictions. However, in quite a few cases we might face cases where the different judicial jurisdictions are interwoven between them, in other words the consequences of a civil trial can affect the criminal trial. This paper will analyze the legal provisions in Albania, how to act in cases of resolving a case with a final civil decision in relation to facts, which are also being adjudicated in the criminal process. This paper will also analyze the role of the final civil decision in the criminal trial. Domestic court practice will be considered in terms of the impact that a civilly resolved case by a final court decision has on a criminal case.

Received: 31 May 2021 / Accepted: 31 September 2021 / Published: 5 November 2021
The Role of Social Capital in Handling Covid-19 at the Local Level in Indonesia
Authors: Wahyudi . , Nurmandi Achmad , Salahudin . , Sihidi Iradhad Taqwa 
Published: November 2021

The Covid-19 pandemic is a multidimensional problem that requires the government to be adaptive and creative in mobilizing all available resources. It's not just a matter of solutive policies, but more than that, social capital is needed because handling the Covid-19 crisis must involve the cooperation of all parties. This study aims to provide an analysis of how social capital works in handling Covid-19 in Blitar City, Indonesia. The focus is seeing response from Regional Apparatus Organizations (OPD) and community elements consisting of Covid Task Force, Community Organizations (Ormas), Community / Community Volunteers, RT / RW, and other components in the Blitar City community. This study shows that social capital in Blitar City works well. There is mutual trust and strengthen cooperation between the government and the people to come out of the crisis together. The City Government has succeeded in showing good responsiveness accompanied by coordination and cross-stakeholder communication, increasing trust in the government, and that is the key to public compliance with social mobility restrictions and recommendations for obeying health protocols. Although this compliance is not followed by all people, at least in general social solidarity has been formed which is the main key in handling the Covid-19 crisis.

Received: 15 July 2021 / Accepted: 7 October 2021 / Published: 5 November 2021
Juvenile Delinquency with its Social and Criminal Dimensions: The Case of Fushe Kosovo
Authors: Morina Mensur Morina , Ali Eren Muhammet , Alidemaj Adrian 
Published: November 2021

In the last century, it has been emphasized that children differ from adults and that they should be protected, and many national and international regulations have been made to ensure the rights of children, including children who are delinquents. Despite all the importance given to children, many wars and efforts for their sake, they can be the subject or victim of the crime as adults, or they can be the perpetrators of the crime themselves. For this reason, juvenile delinquency has been a highly debated issue in the legal world due to different worldviews that aim to define its full meaning. Given that the factors affecting juvenile delinquency vary according to conditions and countries, its determination is of great importance. For this reason, the laws that guarantee that the child has the right to life, protection, development and participation aim to provide social justice for all children. This paper presents general insights into the dominant factors influencing juvenile delinquency as well as research using qualitative, statistical and legal-dogmatic methods, which are the main reasons supporting the emergence of juvenile delinquency in the city of Fushe Kosova.

Received: 26 July 2021 / Accepted: 26 October 2021 / Published: 5 November 2021
Coaching as an Innovative Method of Developing Business Communication Culture
Authors: Nazarenko Halina A. , Fast Olha L. , Medynska Nataliia M. , Grytsenko Svitlana P. , Salata Halyna V. 
Published: November 2021

The article deals with the problem of developing business communication culture in future specialists. The problem of business communication in modern society is urgent because it is one of the ways of effective professional activity. The nature and content of the coaching method in the modern educational system are revealed. The purpose of determining the impact of coaching on developing a high level of business communication culture is stated. The following research methods were used: literature review, questionnaires, testing, interviews, methods of mathematical data processing and software package for statistical analysis - Statistica. The results of study, which involved academic staff and graduate students, allowed determining that the use of the coaching method in training of students had a positive impact on the level of business communication culture. This is evidenced by the resulting high level of business communication culture at the end of the work in comparison with the initial results. An incoming (initial) diagnostic was conducted on the basis of pre-developed tests, questionnaires and assignments. The final diagnostic was conducted at the end of the research. The advantages and disadvantages of the research (lack of the required time, budget, the need for psychological training of research and teaching staff, as well as post-graduate students) are presented. The comparison of the offered research with similar experiments in Ukraine (Border Guard Academy, Economic University) was carried out for the purpose of the deeper analysis. The limitations that arose during the research are formulated. Promising areas of further research may include studying the impact of coaching on developing business communication culture in combination with other innovative or traditional methods or technologies (mind maps, simulation, etc.).

Received: 2 August 2021 / Accepted: 3 October 2021 / Published: 5 November 2021
Mitigating Academic Boredom and Increasing Well-Being Among Chinese College Students Based on a Positive Education Approach
Authors: Jie Zheng , Roslan Samsilah , Muhamad Mohd.Mokhtar , Md Khambari Mas Nida , Zaremohzzabieh Zeinab 
Published: November 2021

Academic boredom is negatively related to students’ academic outcomes like intrinsic motivation. Positive education is dedicated to improving both students’ academic outcomes and wellbeing. In this study, China’s “6+2” positive education model was adopted to develop an intervention program that aimed to reduce academic boredom and improve positive emotions, thought-action repertoires, and intrinsic motivation. Theoretically, this emotion-oriented treatment is expected to cultivate positive emotions to broaden students’ attention scope, widen their thought and action repertoires, facilitate intrinsic motivation and build up enduring psychological resources that help them better cope with negative emotions like academic boredom and trigger upward spirals toward emotional wellbeing. This proposed model fills a research gap in existing interventions and provides new theoretical knowledge in terms of reducing academic boredom and improving academic success as well as wellbeing among Chinese college students. The theoretical framework of this study consisted of the broaden-and-build theory of positive emotions, basic psychological needs theory, and the control-value theory of academic emotions.

Received: 11 August 2021 / Accepted: 3 October 2021 / Published: 5 November 2021
Fact and Fiction in Autoconfession: A Theoretical Confrontation
Authors: Y. Gashi Agron 
Published: November 2021

The formulation of the topic fact and fiction in auto-confession is a result of earlier research in which the greatest theoretical confrontation takes place in the area of autobiographical prose. This paper investigates and explores issues with which contemporary poetics is faced regarding the concepts in question, especially when they coexist within a work concerned either with genre codification or with undefined status (i.e. hybrid genre). Such discussions are often accompanied by great dilemmas on whether auto-confessional texts such as autobiography or autobiographical prose should be considered fact or fiction. Being a fierce confrontation, especially for a genre that is considered a compromising genre in which the facts are weaved according to the fictional practice, this paper proposes that a double reading (fact-fiction) will highlight issues that are essential to interpret and decode a text of autoconfessional premises and, beyond that, a codification of the genre when dilemmas grow and become even larger: in fiction, nonfiction, novel, autobiographical novel, autobiography, etc.

Received: 27 January 2021 / Accepted: 2 September 2021 / Published: 5 November 2021
Teacher-Education Students’ Stress Experience, Coping Strategies, and Pre-Teaching Performance: A Case in a Public Higher Education Institution in the Province of Cebu, Philippines
Authors: Donguines Iris T. , Deguma Jabin J. , Deguma Melona C. , Capuno Reylan G. , Pinili Lilibeth C. , Pantaleon Anabelle T. , Tandag Jemima N. , Paulo Johanna T. , Paulo Jr. Juanito F. , Arroz Mitchelle D. 
Published: November 2021

This paper examined teacher-education students' stress experience and strategies to cope with the demands related to their pre-teaching evaluation performance. It employed a quantitative research design (descriptive-correlation) through the use of two standardized survey questionnaires, the Stress Survey Questionnaire (SSQ) and Student's Coping Scale (SCS), in collecting the needed data for inferential analysis. The respondents of this research were 135 teacher-education students of a public higher education institution in the province of Cebu, Philippines. The respondents were solicited via a purposive random sampling technique. This paper found that most teacher-education students had a very satisfactory performance relative to their pre-teaching performance evaluation. Differing from the existing literature, the respondents experienced a moderate level of stress while fairly utilizing unhealthy means to cope with the demand in school. Results further revealed that the stress experienced by respondents relates to their coping strategies. In contrast, both stress experienced and coping strategies do not relate to the pre-teaching performance of the respondents. Based on the findings and conclusion, this paper proposed an intervention plan for adoption.

Received: 10 July 2021 / Accepted: 23 September 2021 / Published: 5 November 2021
Psychological Well-being of Mothers with Autistic Children
Authors: Alsa Asmadi , Sovitriana Rila , Ekasari Agustina , Endri Endri 
Published: November 2021

Severe stress and depression are common phenomena among mothers of children diagnosed with autism. As a consequence, adequate support becomes necessary in ensuring balanced mental health. Furthermore, religiosity and resilience are key factors influencing psychological well-being development, particularly for mothers, related to self-acceptance, personal development, life goals, understanding of the environment, independence, and positive relationships. Therefore, the objective of this research was to examine the theoretical model of religiosity's effect on psychological well-being with resilience as a mediator for mothers with autistic children in Jakarta, Bogor, Depok, Tangerang, and Bekasi. The purposive sampling technique was applied to 184 respondents with a psychological scale. Also, structural equation modeling (SEM) was employed to assess relevant data, using analysis of moment structure (AMOS v.24). The results were reported to successfully and empirically matched the study objectives. These observations showed mothers in this circumstance were expected to intensely develop resilience by religiosity commitment, and therefore, instigating a very significant psychological well-being.

Received: 19 July 2021 / Accepted: 13 September 2021 / Published: 5 November 2021
Information System Management in Health Institutions of Kosovo: Case Study
Authors: Loku Afrim , Shehu Loku Nadire , Loku Lindita 
Published: November 2021

Introduction: The main point in this paper is dedicated to the role and importance of the information system in public institutions with emphasis on health system: system preparation, establishment, implementation, and its application.Objective: The aim of this study is to increase the awareness and importance of health information system in health institutions and management and, to present a concept model of health information system to health institutions in Kosovo. Results: Presented Health Information System model shows the benefits and the role if implemented. The main aspects this concept takes in consideration is overall network, strategic flexibility and cost-reducing. Conclusion: This study highlights the benefits possible when new electronic health information system is fully integrated in health system of Kosovo. This case study illustrates the importance of developing new health information system that meets the actual challenges of health system, improve the system quality, usage and care quality.

Received: 21 February 2021 / Accepted: 5 August 2021 / Published: 5 November 2021
Ethnic Conflicts and Internally Displaced Persons in Rumuekpe and Igwuruta Communities of Rivers State, Nigeria
Authors: Edafe Blessing O. , Okoye Kingsley E. , Agbo Paulinus O. 
Published: November 2021

The return to democratic dispensation and the surge to acquire political power had led to increase in violence in the Niger Delta region. This assumed different dimension for national issues as competition for scarce resources are being instigated by “inter-elite” rivalries over contradictions of ethnic diversity. These incessant struggles and the competitions had resulted into outright denial of people’s right and privileges as well as displacement of indigene and non indigene in that area. The study contended that the dynamics of internally displaced persons in the Niger Delta region were deeply rooted in the contradictions of ethnic diversity. The study is a documentary research and data were analyzed through qualitative descriptive method. Using human needs theory, the paper noted that, the need for the IDPs to be fully re-integrated into society, and the responsibility of public authorities to avoid neglect, discriminatory practices of marginalization, deprivation as well as the exploitation of the indigene non-indigene issue. It is urgent to meet the social needs of the IDPs, and their recognition and social inclusion into the society in the Rivers state, for peaceful coexistence in assuring freedom for the development of people. The study therefore recommends the following that government should ensure that specific needs of internally displaced persons are reflected in the national and local developmental plan.

Received: 15 February 2021 / Accepted: 1 September 2021 / Published: 5 November 2021
Online Learning during Corona Virus 2019: Empirical Analysis
Authors: Bhatti Muhammad Tariq 
Published: November 2021

Corona Virus Disease (COVID-19) was declared a worldwide pandemic by the World Health Organization (WHO) on mid of March 2020. Globally, most governments - including Pakistan - approved extraordinary social control measures to stem the tide of this pandemic disease. These actions required social segregation and a temporary suspension of education. As with all other institutions of higher education, public and private universities will also be required to offer distance learning to students by the end of the academic year 2020–2021. Universities of private and public sector, at all levels of higher education, suspended physical classes and implemented online teaching for university students. And, this spontaneous, quick, and uncertain nature of the teaching created difficulties for students. Data on accepted procedures for directing such sudden transitions to university education were scarce, and there was no consensus on the best way to proceed. Students at public and private universities have been impacted by a shift to distance education. Studying students' academic difficulties and the unexpected benefits of distance education, and then using that information to develop strategies that could be used in emergency situations in university education, was the goal of the study.

Received: 3 August 2021 / Accepted: 7 October 2021 / Published: 5 November 2021
Challenges in Community Participation in Management of Nature Reserves
Authors: Mahlangabeza Luyolo , Zwelakhe Loyiso 
Published: November 2021

The management and protection of protected areas such as nature reserves remains a primary concern for the different stakeholders involved especially the marginalised rural communities that are deprived of genuine ownership of the natural resources. Therefore, the representation of the marginalised rural communities adjacent to the protected areas has become significant in the control and utilisation of natural resources in protected areas. Community Property Associations (CPAs) have been tasked with the mandate to ensure community representation in the management of natural resources. However, their participation in the management of natural resources have been questioned and under scrutiny. The aim of this study is to investigate the challenges in communal participation in management of nature reserves. A qualitative research method was used for collecting data. Semi-structured interviews were utilised to collect data from a sample constituting n=10 respondents. The data were analysed using thematic analysis. The data from this study revealed that there is limited participation by the CPA members in the management of Dwesa-Cwebe Nature Reserve. The ownership and participation in the management of natural resources by local communities is important in ensuring meaningful development.

Received: 21 July 2021 / Accepted: 20 September 2021 / Published: 5 November 2021
Spectrum of Microbial Keratitis in the Mid-Western Region of Nepal
Authors: Sapkota Jyoti , Subedi Santosh , Katuwal Sulaxmi , Sunam Nita , Rasaily Suresh , Sharma Santosh 
Published: November 2021

Introduction: Microbial keratitis is sight threatening infective keratitis caused by non-viral pathogens like bacteria, fungus or protozoa which may lead to blindness when neglected. It is the most common cause of unilateral corneal blindness which is a major public health concern for developing countries. Incidence of microbial keratitis in Nepal is higher (799/100000 per year) compared to developed countries like United States (11/100000 per year) due to varying epidemiological factors. Early clinical diagnosis, initiation of proper antibiotic therapy, identification of causative microorganism and management of predisposing factors together are necessary for rapid recovery and prevention of severe visual loss.
Methods: This was a retrospective study of all consecutive patients diagnosed with suspected microbial keratitis and subjected to corneal scrapping in Cornea Department of Rapti Eye Hospital who attended during November 2021 to October 2022. The major outcome measures studied were predisposing factors, microbial spectrum, antibiotic sensitivity, treatment outcomes and surgical interventions required.
Results: A total of 68 eyes of 68 cases diagnosed with microbial keratitis and subjected to corneal scrapping were enrolled in the study. Mean age of the study participants was 49.6 ± 19.6 years and male to female ratio was 1.96:1. Ocular trauma was the most common predisposing factor (48.5% of cases) followed by use of steroid. Culture was positive in 36.8% of cases of which bacterial isolates were more common than fungal isolates. Streptococcus pneumoniae (37%) and Fusarium species (44.44%) were most common organisms among the bacterial and fungal isolates respectively.
Conclusions: Streptococcus pneumoniae and Fusarium species are the most common bacterial and fungal species causing microbial keratitis in the mid-western region of Nepal with ocular trauma being the commonest predisposing factor. Cefazolin and fluoroquinolones are most effective antibiotics for Gram positive and Gram negative organisms.