bluuebunny/crossref_metadata_2025_split huggingface dataset:
MANAGERIAL ETHICS FOR TAX TRANSPARENCY: FINDINGS IN CHILEAN COMPANIES
Authors: Faúndez-Ugalde Antonio , Faúndez-Allier Juan , Toledo-Zúñiga Patricia , Toso-Milos Ángela 
Published: April 2024

Background: The OECD has reported that companies that represent 83% of the market capitalization in Latin America maintain the trend of disclosing information on sustainability, with Chilean companies ranking first for the 2021 period. Thus, these sustainability standards constitute positive aspects to consider for organizational ethical development, with the aim that ethics fulfills the function of being a first preventive barrier, especially in sensitive areas such as tax transparency.

Objective: This study reveals the current trend on organizational ethical development in the tax field, based on interviews with the tax teams of 30 Chilean companies with the highest market capitalization published in the period 2021, allowing evidence of their ethical behavior in relation to good tax practices.

Method: The methodology includes a sample of 51 interviews of people who make up the tax teams of 30 Chilean companies with the highest market capitalization, allowing differences between several groups of variables to be detected using the Chi square test.

Results & Conclusion: The results show that despite the high commitment of the respondents to tax compliance and good practices in tax transparency, only 33% of them declare that they know the tax sustainability standards at an expert level, corresponding to the segment of people over 40 years of age and with a master's degree. Likewise, only 41% of those surveyed declare that they have participated in the disclosure of the company's tax strategies. On the other hand, the results confirm that although a high percentage of those surveyed believe that a robust organizational ethical strategy prevents and minimizes situations of tax avoidance or evasion, 63% of them estimate that it is still necessary for companies to continue advancing in higher quality standards of ethics in compliance with tax obligations.
Aplikasi Konsentrasi Nutrisi AB Mix Kombinasi POC NASA terhadap Pertumbuhan dan Hasil Tiga Varietas Sawi (Brassica juncea L.) Hidroponik Sistem DFT
Authors: Wahyuni Endang Sri , . Sap aina 
Published: April 2024

ABSTRAK
Penelitian ini bertujuan untuk mengetahui konsentrasi nutrisi AB mix kombinasi POC Nasa yang mempengaruhi pertumbuhan dan hasil tiga varietas sawi hidroponik sistem DFT. Penelitian ini dilaksanakan di Perumahan Pondok Bedadung Indah AA.8, Kelurahan Tegal Besar, Kecamatan Kaliwates, Kabupaten Jember, Jawa timur mulai bulan Desember 2022 sampai Januari 2023. Penelitian ini dilakukan menggunakan Rancngan Acak lengkap (RAL) faktorial 3x3 dengan 3 ulangan. Faktor pertama adalah varietas sawi (V) terdiri dari: sawi caisim (V1), sawi pakcoy (V2) dan sawi kailan (V3). Faktor kedua adalah konsentrasi nutrisi (N) yang terdiri dari tiga taraf perlakuan, AB mix kombinasi POC 1:0 (N1), AB mix kombinasi POC 1:1 (N2) dan AB mix kombinasi POC 1:2 (N3). AB Mix dan POC Nasa 6-10 ml/L Data yang diperoleh kemudian dianalisis dengan uji F menggunakan bantuan software IMB SPSS statistic 26 for Windows, hasil yang berbeda nyata diuji lanjut dengan Duncan pada taraf 0,05. Hasil penelitian menunjukkan bahwa konsentrasi nutrisi AB mix kombinasi POC Nasa (1:2) memberikan respon terbaik terhadap tinggi tanaman, jumlah daun, panjang akar dan kandungan klorofil, sedangkan konsentrasi nutrisi AB mix kombinasi POC Nasa (1:1) memberikan respon terbaik terhadap berat segar tanaman. Varietas sawi caisim memberikan pertumbuhan dan hasil yang lebih besar dibandingkan sawi pakcoy dan sawi kailan pada parameter tinggi tanaman, panjang daun, lebar daun, panjang akar, berat segar tanaman dan berat akar. Interaksi antara konsentrasi nutrisi AB mix kombinasi POC Nasa 1:1 (N2) dan varietas sawi caisim (V1) memberikan pertumbuhan dan hasil yang palik baik pada parameter panjang daun, lebar daun, berat segar tanaman dan berat akar.

Kata kunci: hidroponik DFT, POC Nasa, nutrisi AB mix, sawi.
Pengaruh Penggunaan Booklet Sistem Koordinasi terhadap Hasil Belajar Peserta Didik Fase F Kelas XI SMA N 3 Payakumbuh
Authors: Andini Divi , . Syamsurizal , . Ardi , Fajrina Suci 
Published: April 2024

Hasil belajar kognitif peserta didik pada materi sistem koordinasi di SMAN 3 Payakumbuh tergolong rendah karena penggunaan sumber belajar yang kurang bervariasi oleh guru. Salah satu cara yang dapat dilakukan untuk meningkatkan hasil belajar peserta didik yaitu menggunakan sumber belajar booklet. Booklet yang digunakan dalam penelitian ini sudah diuji kevalidan dan praktikalitasnya, namun belum di uji efektivitasnya. Penelitian ini bertujuan untuk mengetahui pengaruh pengginaan booklet sistem koordinasi terhadap hasil belajar peserta didik fase F kelas XI SMA N 3 Payakumbuh. Metode penelitian ini adalah eksperimen semu, dimana sampel penelitin ini adalah kelas F2 sebagai kelas eksperimen dan F1 sebagai kelas kontrol. Teknik pengumpulan data dalam penelitian ini menggunakan teknik tes. Intrumen yang digunakan adalah lembar soal berbentuk objektif. Analisis data yang digunakan untuk mengukur hasil belajar kognitif pada penelitian ini yaitu uji normalitas, uji homogenitas, uji hipotesis. Hasil penelitian pada ranah kognitif diperoleh rata-rata kelas eksperimen sebesar 71,67 lebih tinggi dari pada kelas kontrol dengan rata-rata sebesar 62,08. Hasil uji hipotesis menggunakan independent sampel t-test didapatkan nilai sig (2-tailed) sebesar 0,00. Dengan demikian dapat disimpulkan bahwa terdapat pengaruh penggunaan Booklet sistem koordinasi terhadap hasil belajar peserta didik fase F kelas XI SMA N 3 Payakumbuh.
Trajinando por el bordemar: Investigaciones Audiovisuales con Enfoque de Salud Colectivas
Authors: Ibacache-Burgos Jaime 
Published: April 2024

Para desarrollar modelos de salud pertinente en un maritorio determinado es necesario conocer las percepciones sobre salud-enfermedad-atención y cuidados que tienen las personas enfermas, sus familias, la comunidad, los sanadores tradicionales y distintos profesionales y técnicos integrantes de los equipos de salud alopáticos. Para lo cual se utilizó como metodología la conversación abierta en los espacios propios de las personas y sus contextos. Se hizo un registro audiovisual de estas conversaciones, y a partir de eso se han producido 9 documentales audiovisuales que han servido para el debate y discusión con personas de comunidad, familias, organizaciones comunitarias, sanadores tradicionales, equipos de salud y estudiantes de pre y postgrado.
Este enfoque metodológico ha generado evidencias narrativas de profundo sentipensar acerca de los conceptos y experiencias de salud-enfermedad-atención-cuidados en contextos pluriculturales.
Analysis of the Criminal Offense of Suicide Incitement
Authors: Karamuço Ervin , Kalaja Alban 
Published: April 2024

Suicide is an individual act that aims to interrupt the continuation of the person's vital activity, mainly driven by psychological circumstances. Suicide is considered as the final act that gives salvation to the solution of internal or interpersonal problems and conflicts, which are evaluated by a deviated subjective situation, in which the person thinks that there is no other solution for his fate. Suicides have a negative impact on society, because the loss of a human being's life not only creates wounds and other spiritual dramas, but creates a psychosis of despair and uncertainty in the social circle and the community as a whole. On the other hand, suicide poses a very big risk, because it gives an unacceptable model for society, appearing as a finding or an easy way to deal with personal weaknesses to face life's challenges. In Albania, there is an increasing number of suicide acts, where from the criminal point of view, the law enforcement bodies have increased attention to the possibility of the involvement of other persons, whose actions or inactions directly affect the self-sacrifice of the victims. In this context, the detection of the criminal offense of causing suicide takes an important weight in the prevention of these degrading and victimizing acts, reducing as much as possible the development of similar and complex cases of suicide. However, proving the effects of systematic psychological or physical violence that has led to suicides remains an extreme difficulty for investigative bodies, which requires not only complex investigative methods, but also a more accurate determination of the content of the concrete criminal offense.

Received: 19 February 2024 / Accepted: 15 March 2024 / Published: 23 March 2024
A Stylistic Study of Natural Philosophical Considerations in Selected Qur'ānic Verses
Authors: AL-Dirwish Hanan Mohammed Obad , Journal Albaydha University 
Published: April 2024

This study undertakes a comprehensive examination of selected Qur'ānic verses, employing stylistic and semiotic analysis to uncover and explore the natural philosophical considerations inherent within them. Simultaneously, the researcher develops a significant aspect of this stylistic and philosophical study aiming to substantiate Bruce MacLennan's philosophical theory, Modern Natural Philosophy, which focuses on our/human beings' sensitivity to our environments, bodies and interior states. The study comes up with stating that the selected Qur'ānic verses require our physical and mental abilities to contemplate and establish connections between verses related to human nature and the ecological reality of our environments. The study identifies the modernization of Qur'ānic truths that are connected to our physical and mental realities and the ecological reality of our natural and constructed environments, signifying that the Holy Qur'ān epitomizes essentially continuously the reason and wisdom of the existence of human nature.
Key words: Natural Philosophy, Signs, Human Nature, Ecological, Physical, and Spiritual Considerations, Qur'ānic Verses, Wisdom, Semiotics, Stylistics
واقع ممارسات إدارة الموارد البشرية في كليات التربية بالجامعات اليمنية في ضوء رؤية اليمن 2030م
Authors: الدريب ضيف الله حسين محمد 
Published: April 2024

هدفت الدراسة إلى الكشف عن مستوى تطبيق ممارسات إدارة الموارد البشرية في ضوء رؤية اليمن 2030 من وجهة نظر الموظفين الأكاديميين والإداريين في كليات التربية بالجامعات اليمنية، ولتحقيق أهداف الدراسة تم استخدام المنهج الوصفي التحليلي، وتكونت عينة الدراسة من (281) موظفًا من الأكاديميين والإداريين، تم اختيارهم بالطريقة العشوائية الطبقية من العاملين في كليات التربية بالجامعات اليمنية (صنعاء، الحديدة، عمران، ذمار، إب). وتمثلت أداة الدراسة في الاستبانة.
ومن أبرز النتائج التي توصلت إليها الدراسة أن واقع تطبيق ممارسة إدارة الموارد البشرية بكليات التربية في ضوء رؤية اليمن 2030 كان بدرجة (ضعيفة)، وكانت الممارسة على مستوى المجالات (التخطيط، الاختيار والتعيين، البناء التنظيمي والتشريعي، التدريب والتطوير، التعويضات والمنافع، الابتكار والإبداع والبحث العلمي) بالترتيب تصاعديًّا من الضعيف إلى الأضعف. كما أظهرت النتائج عدم وجود فروق ذات دلالة إحصائية عند مستوى دلالة (0.05) بين متوسطات تقدير أفراد عينة الدراسة على مستوى مجالات الأداة بشكل عام، تُعزى لمتغير (النوع الاجتماعي، المؤهل العلمي، المسمى الوظيفي، سنوات الخبرة).
وفي ضوء النتائج قدمت الدراسة عددًا من التوصيات والمقترحات البحثية لدراسات مستقبلية.
الكلمات المفتاحية: إدارة الموارد البشرية، الجامعات اليمنية، أعضاء هيئة التدريس.
The reality of human resources management practices in colleges of education in Yemeni universities in light of Yemen Vision 2030

Daifallah Hussein Mohammed Al-Doraib
Assistant Professor in Educational Administration and Planning
College of Education - Sana'a University.
Abstract
The study aimed to reveal the level of application of human resources management practices in light of Yemen’s Vision 2030 from the point of view of academic and administrative employees in colleges of education in Yemeni universities. To achieve the objectives of the study, the descriptive analytical approach was used. The study sample consisted of (281) academic and administrative employees. They were selected by stratified random method from workers in colleges of education in Yemeni universities (Sana’a, Al-Hudaydah, Amran, Dhamar, and Ibb). The study tool was the questionnaire.
One of the most prominent findings of the study is that the reality of implementing the practice of human resources management in colleges of education in light of Yemen’s Vision 2030 was to a (weak) degree, and the practice was at the level of the fields (planning, selection and appointment, organizational and legislative construction, training and development, compensation and benefits, innovation and creativity). and scientific research) in ascending order from weak to weakest. The results also showed that there were no statistically significant differences at the significance level (0.05) between the average ratings of the study sample members at the level of the tool’s fields in general, due to the variable (gender, educational qualification, job title, years of experience).
Keywords: human resources management, Yemeni universities, faculty members.
Gambaran Kejadian Transient Neurological Symptoms Pasca Anestesi Spinal di RSUD Brebes
Authors: Mumbani Mumbani , Suryani Roro Lintang , Dewi Fetty Kumala 
Published: April 2024

Gejala Transient Neurological Symptoms (TNS) didefinisikan sebagai nyeri bilateral simetris di punggung atau bokong atau nyeri yang menjalar ke ekstremitas bawah setelah pemulihan dari anestesi spinal dan TNS ini masih banyak dijumpai pada pasien pasca anestesi spinal baik pada jurnal penelitian ataupun keluhan dilapangan.Tujuan penelitian ini adalah bertujuan untuk mengetahui gambaran kejadian Transient neurological symptoms di RSUD Brebes. Metode penelitian ini adalah penelitian kuantitatif deskriptif dengan static analysis.Tehnik sampling yang digunakan purposive sampling ,jumlah sampel sebanyak 43 responden pasca Anestesi spinal. Data diambil dengan melakukan observasi setelah H1 dan H 2 pasca ansestesi spinal. Hasil penelitian menunjukkan bahwa kejadian TNS pasca anestesi spinal di RSUD Brebes terdokumentasi sebanyak 11 angka kejadian (25,58%) dari 43 responden penelitian,waktu kejadian setelah H 1 pasca anestesi terdokumentasi 7 penderita TNS (63,64%) dan pada H 2 pasca anestesi spinal 4 penderita TNS (36,34%) dari 11 yang mengalami TNS, lokasi penyebaran gejala TNS terdapat pada punggung pasien sebanyak 6 orang, 3 pada bokong/pantat dan 2 orang mengeluh TNS pada ekstremitas bawah. Kesimpulanya bahwa TNS ini adalah salah satu komplikasi tindakan anestesi spinal yang sampai saat ini masih banyak dijumpai dilapangan walaupun gejala TNS bersifat sementara namun tetap menjadi maslah kesehatan yang mengganggu bagi pasien, TNS ini harus mendapat perhatian untuk para peneliti agar mengembangkan penelitianya yang lebih baik,sehingga pasien yang mengalami TNS menurun dimasa yang akan datang.
Evaluasi Struktur Bawah pada Pembangunan Rumah Susun Tipe Barak Mini Pondok Pesantren Al-Anwar Bangkalan
Authors: Nugraha Abimanyu Dwi , Sutrisno Widarto , Shulhan M. Afif , Darmawan Angga 
Published: April 2024

Pada pembangunan proyek rumah susun tipe barak mini Pondok Pesantren Al-Anwar Bangkalan, kendala yang dihadapi ialah terkait dengan masalah daya dukung, yang merujuk kepada evaluasi penggunaan boredpile dan footplate dengan data yang diperoleh dari hasil uji cone penetration test, dengan tujuan untuk mengantisipasi terjadinya konsolidasi akibat kondisi tanah dasar yang didominasi oleh soft clay dipermukaan dan medium to stiff clay sampai pada kedalaman 14 m. Sehingga untuk mengantisipasi hal tersebut, kedalaman pondasi sebaiknya sampai pada kedalaman dimana pengaruh penurunan akibat konsolidasi sudah kecil. Metode yang digunakan ialah metode Bustamante dan Gianeselli (1982) dengan penampang Ø40 pada kedalaman 14m dengan kapasitas dukung izin 1 tiang Qall = 37,16 ton, kemudian menggunakan metode Schertmann Notthingham (1975) pada dimensi 25x25 dengan daya dukung izin 1 tiang Qall = 33,1 ton, dan perhitungan dengan metode Mayerhof (1956) dengan kapasitas daya dukung tanah yang dipakai Qa = 109.71 kN/m² pada F3 dan pada F4 sebesar = 136,22 kN/m².
Effects of ICT and Energy Transition on Sustainable Fiscal Growth: Empirical Evidence from China
Authors: Wang Shuguang , Li Wantao 
Published: April 2024

It is crucial for sustainable growth policies and strategies, which are currently being used internationally, to balance the various aspects of development, including the economic, environmental, and social ones. There is currently broad agreement that energy transition and Information and communication technologies (ICT) offer fresh momentum for long-term sustainable fiscal growth. The main goal of the current research is to study the effects of energy transition and ICT on sustainable fiscal growth in China over 1995-2020 period. To empirically estimate the above mentioned nexus, the recently introduced Quantile Autoregressive Distributed Lag Model (QARDL) is applied. The study findings for long run indicate that energy transition impacts sustainable fiscal growth negatively over lower qauntiles and at extreme higher quantiles. However, the ICT is found to promote sustainable fiscal growth at all quantiles. The short run dynamics also indicate that current and previous values of ICT and energy transition have significant impact on sustainable fiscal growth. The Wald test of parameter constancy rejects the null hypothesis and shows that non linear and asymmetric impact is present between sustainable fiscal growth and ICT and energy transition in the short run and the long run. Test of Quantile Granger Causality reveals bidirectional causal association between study variables. The study recommends the Chinese government and policy makers to adopt efficient policies to promote ICT use among all the sectors of the economy that can help in achieving sustainable fiscal growth.
SEXUAL AND REPRODUCTIVE HEALTH KNOWLEDGE AND ASSOCIATED FACTORS AMONG DAY SCHOOL GOING GIRLS IN HOMA BAY COUNTY, KENYA
Authors: Isaac Ogweno Owaka  , DR . OTIENO GEORGE OCHIEN’G  , PROF. KERAKA MARGARET NYANCHOKA  
Published: April 2024

BACKGROUND: Their sexual and reproductive health decision making is greatly influenced by their knowledge. This study, therefore, aimed to determine sexual and reproductive health knowledge among secondary school-going girls in Homabay County, Kenya.
METHODS: This was a cross-sectional analytical study design that used quantitative approaches to determine factors associated with sexual and reproductive health knowledge among day school-going girls. A sample size of 491 participants were proportionately distributed in the selected 28 school. Data was entered, cleaned, and managed in the SPSS software version 17. Descriptive analysis was conducted to determine the level of sexual and reproductive health knowledge while logistic regression was used to determine factors associated with sexual and reproductive health knowledge.
RESULTS: The study reported 39.4%, 40.4% and 82.9% of participants to be having good overall knowledge of risky sexual behavior, pregnancy related issues and HIV/AIDS transmission and prevention. From the participants 207(42.1%),203(41.3%),230 (46.7%),188(38.2%),173(35.2%) correctly identified risky sexual behavior as sexual intercourse without a condom, starting sexual activities before age 14, multiple sexual partners, more frequent sexual activities and having sex under influence of alcohols respectively. On pregnancy, 303(61.6%),416(84.6 %),315(64.0%) of the participants correctly answered that a girl has the greatest chance of becoming pregnant in the middle of her menstrual cycle, Abstinence is the safest method to prevent pregnancy and Adolescent pregnancy is a risk for maternal complication respectively. Participant with catholic religion background were less likely to have good sexual and reproductive health knowledge (OR 0.18, CI 0.318-0.84, P 0.0080).
CONCLUSION AND IMPLICATIONS FOR TRANSLATION: This study concludes that most girls have good knowledge on HIV but poor knowledge of risky sexual behavior and pregnancy-related issues and also identify role of religion in improving sexual and reproductive health knowledge. The study, therefore, recommends upscaling of school-based sexual and reproductive health education.
STUDENTS' PERCEPTION OF THE TEACHING PROFESSION AS AN ANTECEDENT TO SUSTAINABILITY IN TEACHER EDUCATIO
Authors: James Kay  , Henry Kiptiony  
Published: April 2024

Sustainability and sustainable development have increasingly become critical issues in teacher education and development. Since sustainable development in education is impossible without the professional competence of teachers, there has been growing pressure for the reorientation of teacher education all over the world and Kenya in particular. However, referent literature indicates that scholars have not examined the extent to which the transformations in higher learning in Kenya have integrated sustainability. This paper explores studentsâ€™ perception of the teaching profession as an antecedent of sustainability in teacher education in Kenya. The present research focused on the socio-psychological model of sustainable behaviour. The study utilised ex post facto cross-sectional design and purposive sampling methods were used to select four institutions of higher learning in Kenya. A structured self-response questionnaire and interview schedule. The researcher used descriptive and inferential statistics to analyse quantitative data using statistical tools using the Statistical Package for Social Sciences (SPSS) version 24.0. A sample of 376 respondents filled the questionnaire, resulting in a response rate of 94%. The observed mean age was 22 years, with a standard deviation of 2.23. Among respondents, 216(57.4%) were male while 160(42.6%) we female. Research findings indicate that high 220(59%) percentages of respondents perceived sustainability in teacher education, followed by moderate 148(39%) with a combined perception level of 98%. The findings present an implication that the idea of sustainability in teacher education has great potential for future developments in the programme. These study findings present significant implications for teacher preparation strategies for sustainable development in education. The findings also shed light on the state of preparedness as well as advances made in Kenyan higher education in compliance with global trends in best practices for teacher education in the face of sustainable development.
Role of Counseling Services in Mitigating Risky Sexual Behaviors among Undergraduate Students
Authors: Julius Langat  , Gladys J. Kiptiony  
Published: April 2024

This study’s purpose was to identify the role of counselling services in mitigating risky sexual behaviours among undergraduate students of main campuses in Nakuru County. Social Learning Theory by Albert Bandura and Person-Centred Theory by Carl Rogers guided the study. The study was carried out among 3rd, 4th, 5th and 6th year undergraduate students from main campuses in Nakuru County. The study adopted a correlational research design. The target population was 18570 undergraduate students. The accessible population was 8456 3rd, 4th, 5th and 6th year undergraduate students whose sample was 367. Simple random sampling technique was used to select the respondents. The study included a sample of 10 peer counsellors and 2 student counsellors from the Egerton University and Kabarak University main campuses who were selected through purposive sampling. Data were obtained using questionnaire for undergraduate students, focus group discussions guide for peer counsellors and interview schedule for student counsellors. Validation of research instruments was done through peer and expert review and also through pilot testing which was done in Mount Kenya University (MKU) - Nakuru Campus. Both descriptive and inferential statistics were used to analyse quantitative data using SPSS Version 25 whereas the qualitative data was analysed thematically. The analysed data was presented in tables, graphs, and narratives. The researcher considered ethics of confidentiality and informed consent. The findings indicated that counselling services play a key role in universities in mitigating risky sexual behaviours among undergraduate students.