bluuebunny/crossref_metadata_2025_split huggingface dataset:
Creative Accounting: A Literature Review
Authors: Murineanu Alina Maria 
Published: July 2024

Abstract
Creative accounting has come to the attention of researchers and continues to remain a hot topic due to major financial scandals where companies have used creative accounting techniques for various reasons. Creative accounting is often seen as a manipulation of figures to show what management, the preparers of financial statements want them to show. This paper is a traditional review of the literature dealing with the concept of creative accounting. In it I highlight what the definitions of creative accounting are, the views on creative accounting, the motivation for using creative accounting and the topics discussed on creative accounting in the literature. The research is conducted on a sample of 14 articles selected from the EbscoHost and ProQuest databases. In the articles included in the sample, creative accounting is generally viewed from a negative perspective, as a manipulation of financial statements, aiming to mislead the users of these reports. Reasons why companies choose to use creative accounting practices include: keeping company results within the limits set by shareholders, raising additional capital at a favorable price, meeting listing requirements, lower taxation, deferring insolvency, smoothing earnings to show a better image to investors, hiding poor management. This research aims to be a literature review showing what the view of creative accounting has been in recent years, with most of the articles reviewed from the period 2010-2022.
A Model for Occupational Pensions Privately Administered for Police and Military Personnel
Authors: Hoinaru Răzvan , Petre Radu , Niţoi Daniel , Marin Florentina , Matisek Jahara 
Published: July 2024

Abstract
In the context of legislation introduced in Romania through Law 1 of 2020 regarding occupational pensions, this paper presents an evaluation of occupational pension system for police and military personnel and takes into consideration privately administered funds that would complement the current system. The paper evaluates the impact of the complementary occupational pension system, focusing on its dual role as both a fiscal instrument for internal financing within Romania and a mechanism for enhancing social and economic security for retired police and military staff. The occupational pension system can diversify funding sources, potentially easing the national public debt burden, while offering a sustainable and adequate retirement income for service members.
Furthermore, the analysis extends to the occupational pension system's efficacy in fostering workforce stability, particularly post-eligibility for military state pensions. The study addresses the system's potential influence on staff motivation and retention, underpinning its role in maintaining a robust and committed service workforce. This simulation-based study leverages international models and legislative frameworks to corroborate these benefits, providing a nuanced understanding of the occupational pension system’s role in the broader context of public service pensions.
Expectations Towards Charging Infrastructure as Buying Motive for Electrical Cars
Authors: Caraiani Cristian , Pelau Corina , Gati Mirko 
Published: July 2024

Abstract
The use of electric cars has increased in recent years and has an accelerating development. Despite its advantages and growing trends, it still faces the challenge of limited autonomy range of batteries and under developed infrastructure. Both aspects are key factors in the decision of consumers to buy an electric car. In order to do so, consumers have to feel comfortable with the autonomy range of their electric car and the possibility to reload it, by having a well-developed charging stations infrastructure. Our paper deals with the perception of consumers regarding the risks associated with the limited autonomy of cars and expectation towards charging infrastructure. In a quantitative study, we analyze from two perspective the level of consumers’ comfort related to the autonomy of their electrical mobility. On the one hand we analyze the different perception related to the autonomy of the electric car. On the other hand, we analyze the expectation towards the infrastructure of charging stations. As expected, consumers feel more comfortable with autonomy ranges of more than 500 kilometers for electric cars. For the charging infrastructure, consumers prefer distances shorter than 50 kilometers between charging stations, in order to feel comfortable.
Evolution of Educational Leadership: A Bibliometric Analysis of International Publications
Authors: Secăreanu George , Buhuș Ștefanuț-Iulian , Bolojan Georgeta 
Published: July 2024

Abstract
Research on educational leadership has received significant scholarly attention for over half a century, resulting in a vast body of literature on the subject. Numerous studies and inquiries have highlighted that educational leadership is an exceedingly complex and vital phenomenon. However, a gap persists in scholarly discourse concerning the presentation of this knowledge base through bibliometric analysis. This study seeks to provide an overview of the evolution of this concept by identifying articles published in journals indexed in the Web of Science Core Collection (WoS) database between 1993 and 2024. The search employed terms such as "educational leadership", „educational management” "leadership in education," "school leadership”, „teacher leadership”, „style leadership in education” and „school improvement”yielding an initial total of 3089 articles. Subsequently, following the application of inclusion and exclusion criteria, 1583 studies were retained for analysis. The research encompasses the general profile of articles, the annual distribution of article frequency, the most prolific researchers, journals, and countries by article count, the most influential articles based on citation count, the most frequently recurring author keywords, and the year of publication of these articles. The contribution of this study lies primarily in highlighting the systematic methodologies employed in research analyses in educational leadership and management. Additionally, collaborative patterns among authors, universities, and countries are presented and analyzed. The conclusions provide valuable insights for researchers into the detailed evolution of educational leadership through the structuring of existing literature in the field. Furthermore, based on these findings, some suggestions have been made for identifying new research themes in this field, both conceptually and empirically.
Executive Coaching and Organizational Performance – A Bibliometric Approach
Authors: Dendrino Dragoș-Daniel , Ghiberdic Marius-Florin 
Published: July 2024

Abstract
The study examined from a bibliometric approach the published materials concerning executive coaching and the link with organizational performance from the last 5 years. There are almost no bibliometric analyses regarding the executive coaching topic and there is a need to have an overview of this topic to further analyze it. The research was performed using the bibliometric methodology and had as the main objective to gain an overview of the research literature on executive coaching and explore the study materials concerning the relationship between coaching and organizational performance. The analysis focused on the WoS Core Collection and revealed an elevated interest in research on executive coaching with a constant increase in the number of published materials every year. United States, UK and South Africa were the leading countries in the study of executive coaching. The study analyzed 250 sources and revealed that UK and Sout Africa published most of the materials on the subject. The affiliation analysis revealed that South Africa has the leading affiliation for the executive coaching topic. The study analyzed the basic biometric metrics as the structure of relevant sources, authors, affiliations and documents and also advanced analysis as clustering and thematic map. This bibliometric analysis can serve as an alternative approach for summarizing datasets on executive coaching topics, allowing for the mapping of existing knowledge and the identification of potential avenues for future research.
How Advanced Technologies Shape the Insurance Market: Statistical Insights at the European Union Level
Authors: Grigorie Elena Iulia , Talaban Catrinel Delia 
Published: July 2024

Abstract
Considering the changes caused by new technologies and the significance of insurance field for the economy, the objective of this research is to highlight how advanced technologies and innovations influence the insurance market, through econometric analysis at the European Union level. The research methodology consists of applying Bayesian network analysis, through Gaussian Graphical Models, based on data collected for the period 2013-2022. The variables include indicators both from the insurance market and from the field of new technologies, digital transformation and innovation. The research suggests that that there is a connection between digital transformations, new technologies and the insurance market, and the relationship between these variables is complex, with both favorable and unfavorable connections between the analyzed variables.
“SKS is not dead” - A Case Report Of Dual Stenting Technique in the Management of a Complex Coronary Bifurcation Lesion During ST Elevation Myocardial Infarction
Authors: Sever Risca , Alexandru Ispas , Alexandra Gherghina , Irina Pintilie , Florin Ortan 
Published: July 2024

Abstract

Introduction
Cardiac interventions in the setting of a ST-elevation myocardial infarction (STEMI) often require complex decision-making, especially when confronted with coronary bifurcation lesions. Although provisional stenting is the first choice regarding revascularization, bailout or upfront two stents may be required.

Case presentation
We present the case of a 53-year-old male patient with a history of arterial hypertension and type 2 diabetes who presented to our emergency department with an ST-elevation myocardial infarction associated with inferior and posterior wall involvement. The patient’s coronary angiogram revealed a thrombotic occlusion in the second segment of the right coronary artery. A dual stenting technique was employed using simultaneous kissing stents to address this complex coronary bifurcation lesion. Six months follow up with coronary angiography and optical coherence tomography demonstrated functional neo carina with no malapposition and successful endothelialization of two stents.

Conclusions
In our case, the simultaneous kissing stents approach was deemed appropriate due to the presence of a thrombotic bifurcation lesion involving both the posterior descending artery and retro posterior branch, while minimizing the risk of side branch compromise.
Karakteristik Kompos Dari Limbah Kulit Buah Pada CV. Mahajaya Sangkara, Bali Food Industry Dengan Perlakuan Effective Microorganism 4 (EM4)
Authors: Puspaningrum Ade , Triani I Gusti Ayu Lani , Anggreni Anak Agung Made Dewi 
Published: July 2024

Limbah kulit buah-buahan masih dapat dimanfaatkan menjadi produk yang ramah lingkungan, bermanfaat, dan bernilai tambah, salah satunya menjadi kompos. Penambahan bioaktivator EM4 pada pembuatan kompos dapat mempengaruhi waktu pengomposan menjadi lebih cepat dibandingkan pengomposan secara alamiah. Penelitian ini bertujuan untuk mengetahui pengaruh perlakuan konsentrasi EM4 terhadap karakteristik kompos dari kulit buah hasil samping dari frozen food di CV. Mahajaya Sangkara, Bali Food Industry dan menentukan karakteristik kompos yang dihasilkan dengan penambahan EM4 yang dapat menghasilkan kompos dengan karakteristik sesuai SNI 19-7030-2004. Rancangan percobaan yang digunakan adalah Rancangan Acak Kelompok dengan konsentrasi EM4 sebagai perlakuan yang terdiri dari lima taraf yaitu 0%, 25%, 50%, 75%, 100%. Perlakuan dikelompokkan sebanyak 3 kali berdasarkan waktu pelaksanaannya sehingga diperoleh 15 satuan percobaan. Data yang diperoleh dianalisis varian dan jika perlakuan berpengaruh terhadap variabel yang diamati maka dilanjutkan dengan Uji Berbeda Nyata Jujur (BNJ). Hasil penelitian menunjukkan bahwa penambahan bioaktivator EM4 berpengaruh sangat nyata terhadap suhu, pH, warna, dan rendemen kompos tetapi tidak berpengaruh terhadap kadar bahan organik kompos. Perlakuan terbaik yang menghasilkan karakteristik sesuai SNI 19-7030-2004 adalah penambahan bioaktivator EM4 sebesar 75% yang menghasilkan pupuk kompos dengan karakteristik suhu kompos 32,22±0,07oC, pH kompos 7,23±0,06, warna kompos L* 3,67±0,58, a* 0,33±0,58, b* 2,67±0,58, kadar bahan organik 28,68±7,14%, dan rendemen 51,11±0,96%.
Kata kunci: bahan organik, Effective Microorganism (EM4), karakteristik kompos, kulit buah, pupuk kompos
Strategi Pengembangan Produk Jajanan Tradisional Klepon Di Klepon Legend Gianyar
Authors: Wardana Gede Wahyu , Yuarini Dewa  Ayu Anom , Sadyasmara Cokorda Anom Bayu 
Published: July 2024

In 2022-2023 Klepon Legend experienced a decrease in sales by 15%, one of the factors that influenced this decline in sales was because there were competitors who offered similar products from Klepon Gianyar 1980 and also Klepon Gianyar Dayu Niang Eka. The purpose of this study is to identify quality attributes and determine the level of importance, consumer satisfaction, and formulate product development strategies for klepon at Klepon Legend Gianyar. This research was conducted through interviews, brainstorming, and distributing questionnaires to 94 consumers of Klepon Legend. The number of respondents was obtained from the calculation of the slovin formula. Then this research was continued with an analysis using the Quality Function Deployment (QFD) method to form a House of Quality (HOQ). Based on the QFD analysis, it was found that the legend klepon needs to evaluate and improve the attributes of texture, shape, taste and aroma for klepon products, these four attributes must be prioritized because they have the highest improvement ratio value, which is ? 1.26.. To be able to improve performance, it is necessary to evaluate and improve the technical parameters of klepon kneading, raw material preparation, and klepon formation because they have the highest relative importance value, which is> 10%.
Keywords : Klepon, Product Quality, Consumer Satisfaction, Quality Function Deployment (QFD)
Pada Tahun 2022-2023 Klepon Legend Mengalami penurunan Penjualan sebesar 15 % salah satu faktor yang mempengaruhi penurunan penjualan ini karena terdapat pesaing yang menawarkan produk serupa dari Klepon Gianyar 1980 dan juga klepon Gianyar Dayu Niang Eka. Tujuan dari penelitian ini adalah untuk mengidentifikasi atribut mutu serta menentukan tingkat kepentingan, kepuasan konsumen, dan merumuskan strategi pengembangan produk klepon di Klepon Legend Gianyar. Penelitian ini dilakukan melalui wawancara, brainstorming, dan penyebaran kuesioner kepada 94 orang konsumen Klepon Legend. Jumlah responden didapat dari perhitungan rumus slovin. Kemudian penelitian ini dilanjutkan dengan analisis menggunakan metode Quality Function Deployment (QFD) hingga terbentuk sebuah House of Quality (HOQ). Berdasarkan analisis QFD didapatkan hasil bahwa klepon legend perlu melakukan evaluasi dan perbaikan pada atribut tekstur, bentuk, rasa dan aroma untuk produk klepon, keempat atribut ini harus diprioritaskan karena memiliki nilai rasio perbaikan tertinggi, yaitu ? 1,26. Untuk dapat meningkatkan kinerja perlu dilakukan evaluasi serta perbaikan terhadap parameter teknis pengadonan klepon, persiapan bahan baku, dan pembentukan klepon karena memiliki nilai kepentingan relatif yang tertinggi, yaitu >10%.
Kata kunci : Klepon, Kualitas Produk, Kepuasan Konsumen, Quality Function Deployment (QFD)
Perencanaan Persediaan Bahan Baku Fresh Fruit Pada PT. XYZ Unit Denpasar
Authors: Simbolon Agnes , Yoga I Wayan Gede Sedana 
Published: July 2024

PT. XYZ is one company that has produced food for airlines. The production process will run if there is an inventory of raw materials to be used. The purpose of this research is to find out which types of fresh fruit raw materials have the highest demand, to know the planning and calculation of raw material supplies, to know the safety stock and reorder points for raw materials at PT. XYZ Unit Denpasar. Data collection methods in this research are literature studies, interviews, observations, field practice and data from companies in collecting primary and secondary data. The analytical tools used are SAP and Microsoft Excel applications using the Economic Order Quantity (EOQ) and Re Order Point (ROP) methods. By using this method, the raw material for fresh fruit is watermelon with optimal quantity results of 375 Kg for seven orders, pineapple fruit 443 Kg for nine orders, while papaya fruit 392 Kg for eight orders. Through the calculation of Safety Stock and Re Order Point, for fresh fruit raw materials that have the highest safety stock based on historical demand, namely papaya fruit has a Safety Stock of 139 and a Re Order Point of 161, pineapple has a Safety Stock of 129 and a Re Order Point of 155, and Watermelon has a Safety Stock of 74 and a Re Order Point of 94.
Keywords : Economic Order Quantity (EOQ), Re Order Point (ROP) dan Safety Stock (SS)
PT. XYZ adalah salah satu perusahaan yang telah memproduksi makanan untuk maskapai. Proses produksi akan berjalan jika memiliki persediaan bahan baku yang akan digunakan. Tujuan dari penelitian ini adalah untuk mengetahui, bahan baku jenis fresh fruit apa saja yang memiliki permintaan tertinggi, mengetahui perencanaan dan perhitungan persediaan bahan baku, mengetahui stok pengaman dan titik pemesanan kembali bahan baku di PT. XYZ Unit Denpasar. Metode pengumpulan data dalam penelitian ini adalah studi literatur, wawancara, observasi, pratek lapangan serta data dari perusahaan dalam mengumpulkan data primer dan sekunder. Alat analisis yang digunakan adalah aplikasi SAP dan Microsoft Excel dengan menggunakan metode Economic Order Quantity (EOQ) dan Re Order Point (ROP). Dengan menggunakan metode tersebut mendapatkan bahan baku fresh fruit buah semangka dengan hasil kuantitas optimal 375 Kg untuk tujuh kali pemesanan, buah nanas 443 Kg untuk sembilan kali pemesanan, sedangkan buah pepaya 392 Kg untuk delapan kali pemesanan. Melalui perhitungan Safety Stock dan Re Order Point, untuk bahan baku jenis fresh fruit yang memiliki stok pengaman paling tinggi berdasarkan histori permintaan yaitu buah pepaya Safety Stocknya 139 dan Re Order Pointnya 161, pada buah nanas memiliki Safety Stock 129 dan Re Order Pointnya 155, dan pada buah semangka memiliki Safety Stock 74 dan Re Order Pointnya 94.
Kata kunci : Economic Order Quantity (EOQ) , Re Order Point (ROP) dan Safety Stock (SS)
Multiple Intelligences in an Educational Context: Culturally Based Abilities and Aptitudes in the Body-Mind Binomial
Authors: Morgado Elsa Maria Gabriel , Licursi Maria Beatriz , Silva Levi Leonido Fernandes da 
Published: July 2024

Objective: The aim of this study is to demonstrate that traditional education, based on psychometric theory, utilizes standardized tests that lead to dissatisfaction due to their selective and exclusionary nature. Meanwhile, the Theory of Multiple Intelligences challenges this approach, contending that standardization benefits some students while harming others.

Theoretical Framework: We brought together reference authors in the specific area, as well as others who, through more recent research, have developed studies in educational, cultural and artistic activity in the community, in the area of the arts, culture and their relationship in this field of education, with a direct focus on the universe of the intelligences measured, to be enhanced and reinforced.

Method: The methodology adopted for this research comprises a quantitative-qualitative and descriptive study, using a questionnaire (Multiple Intelligences Inventory - MII) with closed questions, developed in a group of schools in the North of Portugal, in which students (n=120) from the different types of education participated: regular, professional and programme for inclusion and citizenship.

Results and Discussion: The results showed that the most developed multiple intelligences are Bodily-Kinesthetic and the least developed is Logical-Mathematical learning.

Research Implications: The practical and theoretical implications of this research are diverse; among them, the existence of multiple intelligences that manifest themselves equally stands out. The implications include the use of this data for future research in the field of educational intervention for professionals in various areas, mainly in stimulating and reinforcing these indicators and results.

Originality/Value: This research is of particular importance as it provides educators and professionals, both in initial training (higher education) and future teachers, as well as for professionals already in the field and educational universes, to intervene in an informed, appropriate and conscious manner in these areas.
Administrative Management, Internal Control and Organizational Culture in a Public Hospital Institution in San Juan de Lurigancho, 2023
Authors: Cotrina Aliaga Juan Carlos , Matos-Salgado Ana , Tantaruna-Diaz Maria Yngrid , Vallenas-Pedemonte Francisco , Vivar-Bravo Javier , Medina-Noel Carmen Rosa 
Published: July 2024

Introduction: In the 2023 study, we sought to determine the relationship between administrative management (GA), internal control, and organizational culture in the health staff of a public hospital in San Juan de Lurigancho. It was theoretically grounded in the Theory of Human Relations and the theory of organizations as social systems. Methods: A non-experimental basic research study was carried out with a quantitative approach, using a cross-sectional correlational descriptive design. The sample included 278 healthcare workers from a population of 1000, to whom surveys validated by expert judgement were applied. Results: It was found that 61.2% of the staff perceived a regular level in GA, while 30.9% considered it efficient and 7.9% inefficient. Regarding internal control, 57.9% perceived a medium level, followed by 34.9% who considered it high and 7.2% low. Regarding organizational culture, 59.0% perceived it at a medium level, 34.5% considered it high and 6.5% low. Conclusions: It was concluded that administrative management is influenced by several factors, and the importance of maintaining a solid administrative planning, based on the mission and vision of the organization, as well as promoting transparent processes for institutional growth, was highlighted.