bluuebunny/crossref_metadata_2025_split huggingface dataset:
Tax Orientation as a Means for The Formalization of Micro and Small Enterprises in the City of Chachapoyas, 2019
Authors: Salazar Carlos Alberto Hinojosa , Samekash Milena Leticia Weepiu , Pelaez Heisely Mori , Escobar Benjamín Roldan Polo , Zubiate Franz Tito Coronel , Fernández Juan Manuel Buendía 
Published: April 2024

Purpose: The purpose of the research was to determine how tax guidance can contribute to the formalization of micro and small enterprises in the city of Chachapoyas.

Method: A quantitative approach was used with a non-experimental design from a descriptive and cross-sectional perspective. The sample consisted of 371 micro and small entrepreneurs from various economic sectors in Chachapoyas.

Results and Conclusion: The results showed that the entrepreneurs were aware of SUNAT's actions to formalize them. It was concluded that tax orientation is important for the formalization of micro and small enterprises, and it was recommended that the Universidad Nacional Toribio Rodríguez de Mendoza support this process.

Implication of the research: The research has significant implications for improving the formalization of micro and small enterprises in Chachapoyas, as well as for strengthening the tax culture and the relationship between taxpayers and the tax administration.

Originality/Value: The study adds value by highlighting the importance of tax orientation in business formalization, as well as by involving the university and accounting students in this process.
The Importance of The Circular Economy for Organizational Sustainability
Authors: Cavalcante Jéssica Beatriz Pachêco , Reis Nilmar Diogo dos , Sanches Keila Lima , Rodrigues Karen Cristina Barreto Trovão , Silva Junior Antonio Pereira da , Santana Fabian Serejo , Mezzomo Agnaldo Luiz , Sousa Adriana Albuquerque do Nascimento , Pinto Sérgio Roberto , Noskoski Luís Eduardo Carvalho , Tavares Fernando Rodrigues , Silva Luciano Henrique Pereira da 
Published: April 2024

Objective: The research sought to analyze managers' perceptions about the circular economy and its relevance to organizational sustainability. Methodology: The research adopted a qualitative exploratory approach, using in-depth interviews with thirteen managers from different Brazilian industries. Data collection was conducted with recorders to ensure accuracy, and speech analysis was employed to identify patterns and meanings in managers' perceptions of the circular economy and its relationship with organizational sustainability. Results and data analysis: The results revealed a diverse understanding of the concept, emphasizing its strategic importance to promote sustainability and resource efficiency. Managers recognize the environmental and economic benefits of the circular economy, although they have highlighted challenges in its implementation, especially related to coordination and collaboration between stakeholders. Conclusion: It is concluded, therefore, that the circular economy is a promising strategy to strengthen relations with stakeholders and ensure the sustainable growth of organizations, but requires cultural, organizational changes and effective collaboration to be effectively implemented.
A review and outlook on the influence factors for High-quality development of enterprises
Authors: Wang Anan , Khan Muhammad Shahid , Yang Muyi 
Published: April 2024

Introdution: The high-quality development of the economy depends on the parallel progress of enterprises, it is particularly urgent to strengthen the research on the high-quality development of enterprises. Existing studies have conducted comprehensive analyses of the internal and external influencing factors of high-quality development of enterprises from different aspects. The study has mainly reviewed the literature about the high-quality development of enterprises from the historical evolution and current situation, definition, measurement and explored the influencing factors from four aspects: ESG, government incentive policies, green innovation, and innovation organization culture and to explore possible influence and path and relationship among different factors for further empirical research. The study found that (1) high-quality enterprise development has replaced rapid expansion as one of China's economic priorities. Sustainable and equitable growth is prioritized over rapid economic expansion.
(2) ESG, green innovation, and innovation organization culture can have a positive impact on High-quality of enterprises, the influence of government incentive policy is ambiguity.

Objective: The objective of this study is to investigate influence factors of high-quality development of enterprise and to analysis ESG, government incentive policies, green innovation, and innovation organization culture influence path and relationship among different factors.

Theoretical Framework: The theory used is behavior change support from Robertson (1993). It refers to the behavior that employees willingly adopt and actively engage in in organizational management activities. This factor is crucial for the success of any organizational change.

Results and Discussion: The study found that ESG, green innovation, and innovation organization culture can have an impact on High-quality of enterprises, the influence of government incentive policy is ambiguity. Future studies can explore technology innovation and corporate social responsibility, so as to help firms understand how their ESG performance affects their high-quality development and lead sustainable practices and innovation decisions.

Research Implications: The study intends to expand the range of ESG-related academic views and suggest meaningful managerial implications for companies that want to practice ESG.
Towards Inclusive Growth: Remote Work and Digital Entrepreneurship as Tools for PwD Empowerment in Oman
Authors: Rasheed Razeena , Achi Soha , Simovic Vladimir , Roche Marcelle de la , Uthaman Neena , Haziazi Mohammed Al 
Published: April 2024

Purpose: This paper investigates the potential of remote work platforms and digital entrepreneurship for the employment inclusion of People with Disabilities (PwD) in Oman. PwD face challenges in the labor market due to social stigma and a lack of awareness about remote work options. This study aims to assess the general digital and digital marketing skills of PwD in Oman, identify the gap between their skills and the requirements of virtual platforms for remote work, and recommend online training programs to bridge the gap.

Method: The study will use a mixed-methods approach with questionnaires and real-life scenarios to assess skills and competencies. This study will employ a mixed-methods approach, combining quantitative (questionnaire) and qualitative (real-life scenarios) data collection methods.

Results and conclusion: This study will use structural equation modelling, Linear probability and multiple response regression models to validate and identify predictors of skill levels and potential gaps between self-assessment and performance. This guides in the development of appropriate online training which improves the employment prospects of PwDs.

Research Implication: PwDs can apply knowledge, understanding, and practical abilities gained through competency development initiatives in the business work process. With freedom and autonomy, they can make judgments and decisions that will improve their psychological state of mind and confidence. This also ensures access to equal opportunity, independence, and protection against discrimination.

Originality/Value: The study contributes to Oman Vision 2040 and aligns with national priorities of promoting economic development and empowering vulnerable groups like PwD. This research aims to empower PwD in Oman through skills development and access to remote work opportunities, contributing to their social and economic inclusion.
Iraq’s Human Security and the Challenges of the Rapid Population Growth
Authors: م.م فيصل عبد اللطيف ياسين  
Published: April 2024

Abstract
Iraq is going through a rapid population growth resulting from high birthrate and fertility compared to regional and international rates. Iraq’s annual population growth is estimated at 2.55, while the country’s fertility stands roughly at 3.5 births per woman. It is projected that Iraq’s population will reach around 50 million by 2030. This increase in Iraq’s population, especially when the majority of Iraq’s population is youth, has perilous impacts on Iraq’s human security. Challenges emanating from population growth and demographic transformation overlap and feed into an array of economic, social, security, and environmental problems that Iraq is already facing. Iraq’s economy which relies almost entirely on oil revenues is not capable of creating enough job opportunities to accommodate the increasing number of Iraq’s labour force. Also, the growing population is putting immense pressure on the country’s debilitated infrastructure and limited public services. Population growth puts pressure on the authorities to keep up with the people needs of millions of citizens for housing, health, and education. Population growth is straining Iraq’s natural resources when climate change and water scarcity are causing drought, destruction of arable land and demise of food crops. Finally, the loss of prospects for the future and lack of job opportunities are driving Iraqi youth to either migrate or resort to violence and organized crime.
Do Hepatic Fibrosis and Steatosis Measured by Hepatic Transient Elastography (FibroScan) Predict Cardiovascular Risk in Patients with Non-alcoholic Fatty Liver Disease: An Observational Cross-sectional Study
Authors: Goyal Prerna , Chopra Rahul , Goyal Omesh 
Published: April 2024

Objectives:
Non-alcoholic fatty liver disease (NAFLD) has been associated with increased cardiovascular risk (CVR) in the previous studies. In the majority, ultrasonography has been used to diagnose and stage NAFLD, which lacks sensitivity and is non-quantitative. Other more sensitive, comprehensive, and quantitative diagnostic tools such as vibration-controlled transient elastography (TE) have largely been underused in research work. TE-driven liver stiffness measurement (LSM) and controlled attenuation parameter (CAP) provide an accurate and simplified estimation of liver fibrosis and steatosis, respectively. Therefore, we aimed to analyze the association between these two objective, robust parameters and CVR.

Materials and Methods:
In this observational cross-sectional study, NAFLD participants were divided into two distinct categories of steatosis (CAP <290 and ≥290 dB) and fibrosis (LSM <10 and ≥10 kPa). Their CVR assessment was done by calculating Framingham risk score (FRS), American College of Cardiology/American Heart Association Pooled Cohort Equation Score (ACC/AHA PCES), and carotid intimal medial thickness (CIMT).

Results:
A greater number of participants presented with mild-moderate fibrosis (n = 41, 62.1%) as compared to severe fibrosis (n = 25, 37.8%) whereas severe steatosis participants predominated (n = 52, 78%) as compared to mild-moderate steatosis. The presence of significant fibrosis (LSM ≥10 kPa) was independently and significantly associated with FRS, ACC/AHA PCES, and CIMT. On the other hand, the presence of significant steatosis (CAP ≥290 dB/m) was not significantly associated with any CVR marker (FRS, ACC/AHA PCES, or CIMT), though a greater number of participants with CIMT >0.7 belonged to severe steatosis group.

Conclusion:
Subjects with severe fibrosis (LSM ≥10) had a significantly higher CVR, whereas severe steatosis (CAP ≥290) alone failed to predict CVR. Therefore, CVR reduction strategies can be targeted primarily in NAFLD subjects with fibrosis, particularly in resource-limited healthcare settings.
Péritonite à Kocuria Rhizophila en dialyse péritonéale : A propos de 2 cas et revue de la littérature
Authors: Lefur Awena , Querard Anne-Hélène , Couvrat-Desvergnes Grégoire 
Published: April 2024

Les auteurs rapportent deux cas cliniques de péritonite à Kocuria rhizophila, un germe peu fréquent mais pathogène, survenus dans un centre de dialyse sur une période de trois mois en 2022. Ces cas ont nécessité la dépose du cathéter de dialyse péritonéale, illustrant la gravité potentielle de ces infections. Les auteurs décrivent les caractéristiques clinico-biologiques de ces péritonites et soulignent la difficulté de distinguer Kocuria des autres cocci Gram positif, comme les staphylocoques, en raison de leur ressemblance morphologique, et la nécessité d’une identification précise pour un traitement approprié.
La discussion aborde la fréquence et la gestion des péritonites à Kocuria en France, basée sur une étude observationnelle de cohorte utilisant les données du Registre de Dialyse Péritonéale de Langue Française (RDPLF) entre janvier 2018 et mai 2023. Cette étude a révélé que les péritonites à Kocuria représentaient 3,5% des péritonites documentées, Kocuria rhizophila étant le plus fréquemment identifié. L’étude met en évidence un taux important de récidives et la nécessité fréquente de retirer le cathéter, soulignant la gravité de ces infections.
Conclusion : Les auteurs suggèrent qu’en cas de péritonite à Kocuria rhizophila, une dépose-repose rapide du cathéter pourrait être envisagée en raison du taux élevé de récidives. Ils appellent également à une vigilance accrue et à un suivi rapproché des patients traités conservativement par antibiothérapie pour minimiser le risque de récidive et d’échecs techniques, indiquant un besoin de stratégies thérapeutiques adaptées face à ce pathogène spécifique.
Developing Instruments to Measure Project-Based Learning in the Course of Teaching English to Young Learners Program Development
Authors: Fatimah Nur , Soviyah Soviyah 
Published: April 2024

Courses in TEYL (Teaching English to Young Learners) at the tertiary education level have been conducted in different universities including at the English Department of Universitas Ahmad Dahlan. One of the courses is TEYL Program Development (TEYL PD). It is to develop materials and/or program in TEYL. Since there’s not yet specific and detailed information regarding its assessment in the class of TEYL PD implementing project-based learning, this research aims to design instruments to measure the learning achievement in TEYL PD course. This research utilizes Research and Development (R&D) with ADDIE model. The development process encompasses five steps i.e. analyze, design, develop, implement, and evaluate. There are two rubrics resulted for the course to assess the students in doing the project on TEYL PD. The first is the rubric to assess group’s performance and the second is the one to measure individual performance related to the group project. The instrument for the group performance contains 7 aspects (stages of the project, data collection, target accomplishment, reporting, knowledge, attitudes, and skills). Individual performance was based on peer ranking on the aspects on the students’ contribution, collaboration, discipline and communication. At this preliminary study, implementing the instruments was conducted by the test of readability and content validity by an expert in English language teaching. Further, the evaluation was realized based on their feedback. Further research is in demand to investigate the use of the instruments in the classroom setting on TEYL PD course.
Modeling and optimal control of the dynamics of narcoterrorism in the Sahel
Authors: POODA Mathieu , SIMPORE Yacouba , TRAORE Oumar 
Published: April 2024

This work explores some aspects of modeling and controlling narcoterrorism in the Sahel. We examine the multidimensional factors underlying this dynamic, identifying interactions and recruitment within the narcoterrorist class. We then develop a preventive model and decision-support tools to optimize resource allocation and formulate more effective counter-narcotics and brigandage policies. This research will certainly contribute to the fight against narcoterrorism in the Sahel by proposing solutions based on rigorous scientific approaches and assessing the benefits and limitations of optimal modeling and control.
Post Landslides Recovery: Resilience of Community and Local Construction
Authors: Hidayati Zakiah , Noviana Mafazah 
Published: April 2024

Post-disaster recovery of landslides is a big challenge when the available resources are limited. Recovery includes the phases of rehabilitation and reconstruction. It was based on the guidelines of BNPB (National Disaster Management Authority) in Indonesia. This case-study research analyzed the resilience principle for post-disaster recovery. The locus was at Selili Hill, an urban village in Samarinda, East Kalimantan (Indonesia), with several landslides (land creeping) events over the last twenty years. The community and local construction discuss the resilience principle. This study found that the contribution of community resilience and local construction has a significant role to play in the housing recovery. Community involvement was very active during a disaster. They worked with the local government to provide food supplies and emergency shelter to those in need. As a result, the house rehabilitation was quite successful, focusing on social (income) and physical condition. We hope that the post-disaster rehabilitation concept and demonstration will be durable until the local government relocates the settlement.
Resilient Communities and Context-Specific Policies
Authors: Syariah Arfiani , Ratodi Muhamad , Heryanti Septia 
Published: April 2024

This study examines Banjarmasin City's low-income slum residents' views and housing preferences. To fully grasp their lives is the goal. This study seeks to explore the numerous elements affecting these communities' residential decisions and objectives. Additionally, it investigates the viability of implementing setting-specific urban policies and interventions. Our study used systematic review and thematic content analysis. Our 16 sources included qualitative investigations, quantitative surveys, and policy publications. Our study covers demographics, slum living, residential preferences, economic limits, health risks, and natural disaster susceptibility. This study highlights the resilience of the people, their desire for better housing, the economic constraints of informal employment, the health risks of inadequate sanitation, and their susceptibility to natural disasters. The study's use of ambitious goals and community-based solutions sets it apart from prior research. Access to work is also a major factor in residential preferences, especially in Banjarmasin. This study enhances our understanding of urban life in slums and emphasizes the need for situation-specific urban policy. Our research suggests community-driven projects have great potential, emphasizing the need for localized solutions. This work advances urban planning and development by allowing low-income communities to shape their own futures. Future research should examine the long-term consequences of localized initiatives and the scaling possibilities of community-driven development strategies in urban areas.
The Effect of Marketing Mix 7Ps on Millenial Tourists Satisfaction
Authors: Pratiwi Yesi , Agustinawati Agustinawati 
Published: April 2024

This study aims to determine the effect of marketing mix 7Ps on millenial tourist satisfaction in tourism destination Middle Aceh. The tourism destination such as Lake Lut Tawar is the latest destination in Takengon Aceh, Indonesia. This destination currently very in great demand by the tourists. A survey questionnaire is used to conduct this study. A sample of 100 tourists participated in the study. The data were collected by using questionnaires distributed directly to tourists visiting the tourism destinations by using accidental sampling. The multiple regression method was used to analyse data The findings found that the positive relationship of seven marketing mix elements with millenial tourists satisfaction in Lake Lut Tawar of Aceh. The most dominant Place factor affects the tourists satisfaction.
Marketing Communication On The Tiktok Shop Application Among Housewives Of Gampong Simpang Empat Lhokseumawe
Authors: Aldini Cut , Fitri Dwi , Kamaruddin Kamaruddin , Masriadi Masriadi 
Published: April 2024

TikTok Shop is currently an online shopping medium. In the current era, TikTok is not only used by children or teenagers, even parents also use the application. The aim of this research is to find out how marketing communication occurs at the TikTok Shop among housewives. This type of research is qualitative research. This research was located in Gampong Simpang Empat Lhokseumawe, Aceh. With a housewife informant who is around 30 years old. The results of this research are that with the emergence of the TikTok Shop, this can be seen by making interesting content to attract housewives' attention to the content presented by the sellers in the TikTok Shop. It can be seen from the theory used by AISAS (attention, interest, search, action, share)
TikTok shop marketing communications among housewives is still going well, although there are some mothers who still have difficulty using this feature. In this research, we can see the obstacles experienced by these housewives with various kinds of obstacles, and how these housewives overcome their obstacles, namely by looking for information about using the TikTok Shop application in order to make it easier for housewives to do their work. shop online in the application. Online shop sellers can use this TikTok shop feature to promote their goods or services to attract buyers, such as housewives.
Analysis of Interpersonal Communication in Online Dating-Based Couples Using the Application "Bumble"
Authors: Anggraini Mela , Hasan Kamaruddin , Syahira Fatin , Tamir Hakim , Alma Arif Muhammad 
Published: April 2024

There are different types of applications that can be used by smartphone users. Like online transportation, online magazine, online shop or find the latest information. Even dating needs are now available in the application. With the development of technology that supports the internet, online dating application-based partner search began to be known, downloaded and used by smartphone users. Users of online dating applications who want to find a partner do not have to meet directly with other users, but interact like exchanging messages through applications using smartphones, ranging from finding a partner to dating. Smartphone users can download online dating apps and find a partner more easily by first getting to know each other online. One of the online dating apps that is the focus of this research is the Bumble application. This study discusses the process of interpersonal communication in couples using the online dating application Bumble. This study used qualitative methods by conducting interviews with informant pairs. Based on the results of the study, it can be seen that interpersonal communication occurs in couples who use the Bumble application from the process of interpersonal penetration and the effectiveness of communication formed, then after going through the relationship will continue the process in maintaining the relationship to become a stable relationship.