bluuebunny/crossref_metadata_2025_split huggingface dataset:
Impact of Risk Material Misstatements Assessment on Indonesia Audit Practices
Authors: Triyanto  
Published: August 2024

Objective: The purpose of this study is to determine what factors could influence the determination of the auditor's Risk Material Misstatement (RMM) in Indonesia.

Theoretical Framework: Auditors need to perform a variety of tasks to form an overall assurance or attestation opinion. To do so, various personal attributes of the auditor influence the outcome. In the process of applying these personal attributes towards the performance of the task, auditors interact with other auditors and stakeholders of the firm.

Method: Sources of data come from interviews with several auditors in Indonesia and regulators namely IAPI and the Financial Services Authority (OJK).

Results and Discussion: The results showed that the factors affect the level of RMM are due to government regulatory factors, individual factors and cultural factors.

Research Implications: Government regulatory factors that can influence auditors in determining RMM: 1) encourage an increase in personnel capabilities, 2) increase in skill abilities, and 3) self-awareness of the ability to carry out duties and responsibilities. Then the individual factors that can influence the determination of the Auditor's RMM include: 1) understanding of culture and governance, 2) determination of risk, 3) potential and human resources owned by the auditor. On the other hand, cultural factors in the field of auditing that influence auditors are less critical or profound, contributing factors that do not genuinely accept the distribution.

Originality/Value: This paper focuses specifically on the auditor’s cognitive performance – the auditor’s ability to make normatively correct inferences about testing hypotheses in the course of the audit.
GESTÃO DE RESÍDUOS EM INCUBATÓRIO COMERCIAL: UM ESTUDO DE CASO
Authors: Lopes Lorena Beatriz Caldeira , Andreazzi Márcia Aparecida , Gonçalves José Maurício dos Santos 
Published: August 2024

Objetivo: Caracterizar os resíduos gerados em um incubatório de aves de corte e identificar e analisar as formas de gestão empregadas.

Referencial Teórico: A cadeia produtiva de frango de corte é um setor de destaque no Brasil e, dada a sua importância, existe interesse em práticas voltadas para sua sustentabilidade ambiental. Na cadeia, os incubatórios geram resíduos que podem impactar o meio ambiente e comprometer a sustentabilidade, por isso, esse local merece atenção.

Método: Foram coletadas informações em um incubatório destinado a produção de pintinhos de corte de 1 dia, sobre a caracterização e a gestão de cada tipo de resíduo gerado, por meio de análise das planilhas de controle.

Resultados e Discussão: Foram identificados vários tipos de resíduos, os quais são coletados e separados, diariamente, sendo destinados para lixo comum e hospitalar, reciclagem, fabricação de ovo em pó e compostagem.

Implicações da Pesquisa: A gestão dos resíduos gerados pelos incubatórios deve ser considerada de forma criteriosa, a fim de atender a legislação e reduzir o impacto ambiental desses resíduos, que dependendo do tipo, pode se tornar um recurso para a empresa.

Originalidade/Valor: Este estudo de caso mostra uma prática estruturada de segregação e destinação correta de resíduos em operações diárias na empresa. A gestão é eficiente e alinhada com as diretrizes da Política Nacional de Resíduos Sólidos, evidenciando que empresas do setor avícola tem compromisso com a sustentabilidade e a responsabilidade social e ambiental da cadeia.
Temporal Perspective of Vegetation Around the Salto Santiago Hydroelectric Plant Reservoir
Authors: Amaral Camila Zeni do , Prior Maritane , Machado Izabely Silva , Johann Jerry Adriani , Girardi Julio Cezar , Mercante Erivelto 
Published: August 2024

Objective: The construction of hydroelectric plants brings benefits to energy supply, improving the quality of life for the population. Permanent Preservation Areas (APP) in reservoirs are essential for environmental conservation and mitigating the impacts of these structures. Given the importance of APPs, this study aimed to evaluate changes in vegetation within a 10 km radius around the Salto Santiago Hydroelectric Plant reservoir.

Theoretical Framework: The research was developed using definitions governed by the new Brazilian Forest Code, established by Law Nº. 12.65, of May 25, 2012.

Method: Geotechnologies were used for spatiotemporal mapping and evaluation of the APP surrounding the Salto Santiago reservoir, located in the municipality of Saudade do Iguaçu, Paraná.

Results and Discussion: The practical and theoretical implications of this research are discussed, providing insights on how the results can be applied or promote studies for the environmental licensing processes of hydroelectric projects.

Research Implications: The relevance and value of this research are demonstrated through applications of academic studies and methodologies as a support base for environmental professionals.

Originality/Value: This study contributes to the literature by [highlighting the originality of the research, whether through the innovative approach, new discoveries or practical contributions]. The relevance and value of this research are evidenced by [explain how the results may impact the area of study or professional practice].
Does Fintech Affect Bank Profitability? Empirical Insights from Malaysia
Authors: Tarawneh Adey , Abdul-Rahman Aisyah , Ghazali Mohd Fahmi , Amin Syajarul Imna Mohd , Al-Hajieh Heitham 
Published: August 2024

Objectives: This study investigates the influence of Fintech on the profitability of Malaysian banks. It aims to assess both accounting measures, such as Return on Assets (ROA) and Net Interest Margin (NIM), and market performance measures, including Tobin's Q. The research utilizes bank-level metrics like the intangible asset ratio and the ATM-to-branch ratio, along with a country-level Fintech index that combines data on ATM, smartphone usage, and internet penetration. The study seeks to understand the complex dynamics between Fintech investments and bank profitability, providing insights for various stakeholders, including policymakers, banks, investors, and consumers.

Methods: The research employs a panel regression analysis to explore the relationship between Fintech developments and bank profitability. The analysis covers publicly listed banks in Malaysia from 2010 to 2022. Key variables include the intangible asset ratio as a proxy for IT investment in Fintech, the ATM-to-branch ratio, and a comprehensive Fintech index at the country level. The study also considers market risk exposure, using Value at Risk (VaR) as an indicator. The approach is grounded in the resource-based view theory, suggesting that Fintech can provide competitive advantages through data analytics, mobile technology, and enhanced cybersecurity.

Results: The findings reveal that Fintech investments at the bank level, indicated by the intangible asset ratio, have a positive impact on NIM. This supports the notion that technology-driven innovations can enhance profitability. However, the study also uncovers a contrasting effect at the country level, where broader Fintech development appears to negatively impact bank profitability. This suggests a more complex interplay between technological advancement and market dynamics, including increased competition from digital payment systems and peer-to-peer lending platforms. Additionally, the research highlights that banks with higher exposure to market risk, as indicated by VaR, tend to achieve better profitability metrics, such as ROA, NIM, and Tobin's Q.

Conclusion: The study concludes that while Fintech investments at the bank level can enhance profitability, broader Fintech development in the country may pose challenges to traditional banking profitability due to increased competition and market disruption. The results underscore the importance of strategic agility, advanced risk management, and innovation in banking practices to navigate the evolving financial landscape. The findings offer valuable insights for stakeholders, emphasizing the need for tailored regulatory approaches, strategic investments in technology, and innovations that focus on consumer needs. This nuanced understanding of the Fintech-bank profit nexus can help guide more informed decision-making in the industry.
Brazilian Biofuel Policy: Challenges to Incorporating Socio-Environmental Criteria
Authors: Romeiro Laércio Kutianski José , Paulino Sonia Regina 
Published: August 2024

Objective: Biofuels have been receiving increasing attention around the world as a result of growing concerns about the security of oil supplies and global climate change. Considering this context, the article aims to analyze the Brazilian biofuels policy (RenovaBio program) in order to propose a summary table of gaps in the consideration of socio-environmental criteria.

Method: Qualitative, descriptive research was carried out, supported by secondary data obtained through bibliographical research.

Results and Discussion: We found that gaps in the incorporation of socio-environmental criteria in RenovaBio are related to the following topics: traceability of inputs and raw materials; sugarcane agroecological zoning (ZAE Cana), measurement of water footprint consumption associated with traceability of raw materials, measurement of emissions resulting from I-MUT and criteria encouraging E2G.

Research Implications: We found that RenovaBio could include the adoption of instruments and practices aimed at agricultural production that are more appropriate to the Brazilian scenario, considering the characteristics of each biome, aiming to include socio-environmental criteria.

Originality/Value: The analysis of socio-environmental criteria that are absent or insufficiently included in public policy contributes to clarify the challenges to be overcome in the biofuels production process marked by the agricultural, industrial and distribution phases.
Low-Cost Automated Vegetable Garden: Integrating Educational Robotics in High School
Authors: Freitas Elias José de Rezende , Silva Junior Carlos Dias da , Machado Pedro Henrique Ferreira , Moreira Millena Nicoly Alvez , Moreira Pietro Schuster 
Published: August 2024

Objective: The objective of this study is to investigate the integration of Educational Robotics (ER) into high school curricula through the development of the Automated Vegetable Garden project, aiming to enhance student learning and support sustainable agricultural practices among small local producers.

Theoretical Framework: This study is based on the theories of STEAM education, problem-based learning (PBL) and the principles of Design Thinking. These frameworks provide a foundation for inserting Educational Robotics into real-world interdisciplinary problems and enhancing individual and collaborative learning.

Method: The methodology adopted for this research comprises a Design Thinking approach divided into phases of exploration, ideation and prototyping. Participants include high school students and small, local producers. Materials used include the ESP8266 microcontroller and low-cost sensors, and to the use of Google Sheets for data collection. Data was collected through field testing.

Results and Discussion: The results revealed the integration of Educational Robotics through the Automated Garden project, with two educational interventions being proposed: project-based, with the creation of the prototype, and another based on Storytelling.

Research Implications: Practical implications of this research include the development of improved educational practices in ER, promoting students' skills in digital technologies and problem-solving. The project also promotes sustainable agricultural practices by providing smallholder farmers with actionable data.

Originality/Value: This study contributes to the literature by demonstrating an approach to integrating Educational Robotics into high school curricula through practical real-world applications. The relevance and value of this research is evidenced by its potential to improve educational outcomes and support sustainable agriculture in local communities.
Government Management for Sustainable Economic Development and Innovation
Authors: Alvarez Ricardo Gómez , Rivas Laura Talina Rivera , Cárdenas Juan Francisco Gómez , Rodríguez Verónica Melisa Contreras 
Published: August 2024

Objective: The objective of this study is to analyze whether efficient and effective government management promotes sustainable economic growth and innovation. It seeks to understand how the income generated through GDP per capita is related to the effectiveness and efficiency with which the government of the State of Nayarit performs. Theoretical Framework: Effective and efficient government management, which uses innovative technologies to improve public administration, is the basis of the research. The relevance of economic diversification for resilience to external events is highlighted, based on the endogenous growth theory, which emphasizes the role of innovation and human capital in economic development. Transparency and citizen participation, which are fundamental for a modern and effective government, are promoted by open government innovation. Method: A non-experimental research of quantitative type was established, in which information was collected on the study variables (Hernández et al., 2014). Subsequently, a correlational type of research was conducted, considering four socioeconomic development indicators of the Mexican Institute for Competitiveness A.C. The research was conducted in Nayarit, Mexico, considering the periods from 2021 to 2023. Subsequently, Spearman's Rho correlation was performed because the Shapiro-Wilk normality test did not meet the normality assumption. Results and Discussion: The findings reveal important relationships and implications in the theory of efficient and effective government administration; first, it shows that improvements in tax collection efficiency are directly related to economic growth and diversification in Nayarit, Mexico. On the other hand, economic growth is driven by internal factors such as investment in human capital and innovation, further suggesting that greater economic complexity can lead to lower own revenues and ultimately to a lack of technological infrastructure or adequate public policies. Implications of the research: The practical and theoretical implications of this study highlight the importance of efficient and strategic government management, the need for economic diversification policies, and the re-evaluation of economic theory in specific contexts. The differences and limitations observed suggest areas for future research and improvements in data collection. Originality/Value: The present research contributes to the line of public administration and economic development, since the results found motivate the generation of sustainable growth and economic diversification policies. The above, adds to the content on state level income and GDP, in this particular case to the state of Nayarit, Mexico.
Home office and the Work Environment of Public Servers
Authors: Xavier Gustavo Franco , Kubo Edson Keyso de Miranda , Braga Beatriz Maria Barbosa , Oliva Eduardo de Camargo 
Published: August 2024

Introduction: This article aimed to identify and analyze the changes that occurred due to the implementation of home office, as a result of Covid-19, in the work environment of technical-administrative employees at federal universities. The research used a qualitative and descriptive approach. The results showed that employees prefer to continue working from home, with the hybrid model or partial teleworking being preferred. The main advantages were autonomy and greater flexibility of schedules; increased productivity; less bureaucracy and family coexistence. And the main disadvantages were adequacy of the work space; leadership difficulties and feelings of isolation.

Objective: The objective of the research, which is exploratory in nature, is to analyze the changes that the home office brought to the work environment of technical-administrative employees at a federal university.

Theoretical Framework: The theoretical framework is divided into two main parts. The first part deals with home office research, which conceptually underlies this research. The second part explores the home office in more detail in the context of Brazilian public administration.

Method: The qualitative methodology was adopted for this research, through semi-structured interviews with 18 administrative technical employees from the Federal University in São Paulo (UF). The Atlas TI 23 was used for content analysis. The research was authorized and approved by the Research Ethics committee at the institution involved.

Results and Discussion: The results showed a preference for the home office model, especially the hybrid or partial model (with in-person work once or twice a week). Also, it was found that the performance of the servers was influenced by the implementation of the home office, in their perception, with the majority reporting difficulties in adapting in the first months and, currently, they consider that their productivity has returned to the same standards, or improved, compared to when the activities were only in person.

Research Implications: It is considered that this study can serve as a reference for other public universities, as well as for federal institutes, as both enjoy the same managerial and administrative autonomy, constitutionally guaranteed; and the respective employees are under the same legal employment regime at the federal level.

Originality/Value: The relevance and value of this research are evidenced by [explain how the results may impact the area of study or professional practice]. It is considered that this study can serve as a reference for other public universities, as well as for federal institutes, as both enjoy the same managerial and administrative autonomy, constitutionally guaranteed; and the respective employees are under the same legal employment regime at the federal level.
Evaluation of Nutritional Preferences of School-Age Children and Parents Attitudes Towards Child Nutrition: A Cross-Sectional Study
Authors: Taşci Seda Çelikel , Kırbaş Zila Özlem , Erkılıç Tuğçe Orkun , Demir Demet 
Published: August 2024

Objective: This study aimed to examine the nutrition of school-age children and the influence of their parents.

Method: The study involved 259 school-age children aged 9-12 and their volunteering parents from a province in Türkiye. A questionnaire was administered to the children questioning sociodemographic data and basic nutritional information, anthropometric measurements were taken, and the Parent Mealtime Action Scale was applied to their parents. The obtained data were analyzed in SPSS 26 program.

Results: It was found that the snack consumption status of children was related to the income status of the family's daily fruit and vegetable consumption (p<0.01). It has been found that animal fat restricted diet is associated with growth status in children (p<0.01). It has been determined that the children's eating situation is related to the persistent behavior of parents (p<0.05). It has been found that children who do not consume chips at all are also fed restricted animal fats in their daily diet. It was determined that bagel/cereal consumption was also excessive in children in whom rewarding was applied excessively (p<0.05).

Conclusion: As a result, it was determined that school-age children's own preferences in food choices, as well as the parent's behavior and educational status, and the family's income level also have a significant impact. It is thought that it will be beneficial to provide nutrition education to parents and children in order to develop the right eating habits in school-age children and to increase the level of nutrition knowledge.
Multifunctional Design for Arbitrary Multiband Radome Wall Accelerated by Artificial Intelligence
Authors: Wang Zekai , Tang Liqun , Liu Bingxun , Zhou Licheng , Liu Zejia , Liu Yiping , Jiang Zhenyu , Yang Bao 
Published: August 2024

A hypersonic airborne radome must possess multiband electromagnetic transparency, high specific strength, and thermomechanical resistance to ensure proper antenna operation. However, achieving these multifunctional properties in radome wall design is challenging due to conflicting material requirements. Moreover, existing design methods for arbitrary multiband and broadband hypersonic radomes are insufficient. This paper presents an efficient method that integrates artificial intelligence and an evolutionary algorithm to enable the multidisciplinary synchronous design of the radome wall. The designed radome walls using multilayered porous silicon-nitride ceramics achieve power transmission efficiency exceeding 90% in a broadband of 30 GHz or arbitrary multiple bands with bandwidths of 5 GHz, covering the centimeter-to-millimeter wave range. Moreover, the designed laminate also meets requirements of flexural strength surpassing 60 MPa and a maximum thermal stress–strength ratio below 1. Notably, the utilization of artificial intelligence accelerates the design process by at least 1093 times compared to conventional methods.
КРЕСТОЦЕЛОВАЛЬНЫЕ ГРАМОТЫ ПЕРИОДА СМУТЫ
Authors: Дружинин А.А. 
Published: August 2024

В статье рассматриваются взаимоотношения государей и подданных Московского царства в период системного кризиса Смутного времени начала XVII в. сквозь призму присяжных грамот, отражающих опасения и надежды субъектов и объектов присяги. В ходе исследования было выявлено, что присяжные грамоты указанного периода являлись инструментом укрепления и легитимации власти часто сменяющихся государей, их попыткой заручиться самыми весомыми в глазах подданных основаниями для обретения стабильности и династической преемственности.
The article discusses the relationship between the sovereigns and subjects of the Moscow kingdom during the period of the systemic crisis of the time of the beginning of the XVII century through the prism of crossbowing charters, reflecting the fears and hopes of subjects and objects of the oaths. In the course of the study, it was revealed that the oaths of the specified period was a tool for strengthening and legitimizing the power of frequently replacing sovereigns, their attempt to enlist the most weighty in the eyes of subjects to gain stability and dynastic continuity.
Additional Reading on Math in the Digital Age
Authors: Кочагина М.Н. 
Published: August 2024

В статье дано описание самостоятельного изучения математических источников (печатных и электронных) как вида внеурочной деятельности учащихся. Описаны формы и средства современной организации дополнительного чтения по математике, а также возможности, которые предоставляют учащимся книги, журналы, интернет-ресурсы и цифровые приложения для занятий математикой в свободное время.
The article describes the self-study of mathematical sources (printed on paper and digital) as a type of extracurricular activity of students. The article describes the forms and means of modern organization of additional reading in mathematics, as well as the possibility provided by books, magazines, Internet resources and digital applications for students to study mathematics in their free time.
Development of Electronic Internet Resources for Educational Purposes Using Freely Distributed Software
Authors: Гербеков Х.А. , Сурхаев М.А. 
Published: August 2024

В данной статье обсуждаются средства разработки современных электронных образовательных ресурсов. Приведены рекомендации для разработчиков, которые помогут создавать эффективные электронные образовательные ресурсы.
This article discusses the development tools for modern electronic educational resources. Recommendations for developers that will help you create effective e-learning resources are provided.