bluuebunny/crossref_metadata_2025_split huggingface dataset:
Corporate Sustainability Reporting and Financial Performance of Deposit Money Banks in Nigeria
Authors: Korolo Emmanuel Omolaye , Korolo Salome Akuboere 
Published: December 2023

This study investigates the relationship between corporate sustainability reporting and the financial performance of deposit money banks in Nigeria. The specific objectives of the study were to determine whether economic, social, and environmental sustainability reporting affects financial performance in Nigeria using return on assets (ROA) as a measure of corporate financial performance. The study's data were sourced from annual reports of sampled banks from 2013-2022. Using the panel least squares regression technique, the study found that economic and environmental sustainability reporting has a negative and positive insignificant effect on the performance respectively. However, social sustainability reporting was found to be negative and statistically significant. Based on the findings, the study recommends amongst others that enabling legislation should be put in place to mandate enhanced sustainability practices among all deposit money banks in Nigeria as well as facilitate meaningful evaluation and measurement of economic, social, and environmental impacts in all areas of bank operations in Nigeria.
Phytochemical and Biological Investigations of Bacopa monnieri L.
Authors: Huraira Md Abu , Al Mansur Muhammad Abdullah , Kuddus Md Ruhul 
Published: December 2023

Bacopa monnieri L. (Family: Scrophulariaceae), a medicinal herb of Bangladesh, has been used in traditional medicine to increase memory and brain power. The present research was aimed to investigate the phytochemical composition and biological activities of whole plant of B. monnieri. Through phytochemical analysis, two triterpenes, taraxerone and betulinic acid were obtained from B. monnieri. The crude methanol extract of the whole plant of Bacopa monnieri and its petroleum ether, dichloromethane, chloroform and aqueous fractions were screened for determination of several in vitro biological activities. In DPPH assay for antioxidant test, the dichloromethane fraction showed strong DPPH radical quenching activity (IC50 = 3.78 μg/ml). The chloroform fraction exhibited the maximum lethal concentration, LC50 value of 5.5 μg/ml against brine shrimp. In membrane stabilization assay, the crude extract and all solvent fractions revealed significant anti-inflammatory activity by inhibiting hemolysis of RBC induced by both hypotonic solution and heat. In thrombolytic assay, the petroleum ether fraction demonstrated highest thrombolytic activity (39.24%), when compared to the standard streptokinase (64.22%). In antimicrobial screening, the chloroform fraction displayed reasonable activity against most of the tested microorganisms. This study concludes that B. monnieri has potential antioxidant, anti-inflammatory and thrombolytic activities.
Dhaka Univ. J. Pharm. Sci. 22(2): 155-161, 2023 (December)
A RESPONSABILIDADE CIVIL OBJETIVA NO CONTRATO DE TRABALHO E O COMPLIANCE TRABALHISTA
Authors: Mesquita Alessandra de Andrade Barbosa Santos de , De Mesquita Evandro Afonso , Fontes José Eduardo Trevisano 
Published: December 2023

O presente trabalho busca, através da pesquisa doutrinária, estudo e consulta em obras e espaços virtuais, avaliar o impacto da decisão do Supremo Tribunal Federal que considera constitucional a aplicação do parágrafo único do artigo 927 do Código Civil Brasileiro nos contratos de trabalho individuais. Será abordada a responsabilidade civil subjetiva e a responsabilidade civil objetiva, com vistas a explicar que no primeiro caso será necessária a comprovação de culpa ou dolo por responsabilidade de quem causou algum dano, por outro lado na responsabilidade objetiva, em dada circunstância, será necessária apenas demonstração do dano e o nexo causal entre a conduta ou atividade de risco e o dano sofrido, dispensando a valoração do elemento subjetivo. Se fez necessário uma pesquisa rápida sobre o conceito de acidente de trabalho, bem como a equiparação legal de doenças ocupacionais ou em razão do trabalho e acidentes de trabalho típicos. Demonstrar como o Compliance pode ser uma ferramenta de proteção do trabalhador, diante da falta de um conceito de atividade de risco, ou "risco", pois é um conceito aberto que, mesmo preenchido pela jurisprudência ou por norma legislativa, continuará sendo pela sua natureza, carecendo sempre de atualização para retratar uma realidade laboral.
PALAVRAS-CHAVE: Responsabilidade Civil. Acidente de Trabalho. Atividade de Risco. Doença Ocupacional. Compliance Trabalhista.

ABSTRACT
This work seeks, through doctrinal research, study and consultation in works and virtual spaces, to evaluate the impact of the decision of the Federal Supreme Court that considers the application of the sole paragraph of article 927 of the Brazilian Civil Code to individual employment contracts to be constitutional. Subjective civil liability and objective civil liability will be addressed, with a view to explaining that in the first case it will be necessary to prove guilt or intent due to the responsibility of those who caused some damage, on the other hand in objective liability, in a given circumstance, it will only be necessary demonstration of the damage and the causal link between the risky conduct or activity and the damage suffered, dispensing with the valuation of the subjective element. It was necessary to quickly research the concept of work accidents, as well as the legal equivalence of occupational or work-related illnesses and typical work accidents. Demonstrate how Compliance can be a worker protection tool, given the lack of a concept of risky activity, or "risk", as it is an open concept that, even if fulfilled by jurisprudence or legislative norms, will continue to be so by its nature , always needing updating to portray a working reality.
KEYWORDS: Civil Liability. Work accident. Risk Activity. Occupational disease. Labor Compliance.
Optimizing The EFL Learning Through Individualized Education Programs for Intellectually Disability Students
Authors: Rosnaningsih Asih , Ina Magdalena  , Sumiyani  , Dayu Retno Puspita  , Ratih Ayu Wulandari  , Haryati  
Published: December 2023

This research aims to describe the English language learning process using Individual Education Program (IEP) in inclusion classes at elementary school level. This research used a qualitative approach with two students with special needs with intellectual disabilities (ID) as the subjects of this research. Three types of data collection techniques used were structured observation, structured interviews and document study. The result of this research indicated that even though the two research subjects have intellectual disability, they can still participate in learning with certain terms and conditions. Every class teacher and special assistant teacher must pay attention to students’ learning needs that supports their learning development which must be in accordance with curriculum objectives. Therefore, teachers must be able to develop the Individualized Education Program (IEP) according to the special needs of students and carry out teaching according to plans that have been made previously.
Keywords: Individualized Education Program, Intellectual Disability, students with special needs
Kasap dan Bordiran Aceh Sebagai Identitas Lokal di Gampong Lancang Garam Lhokseumawe
Authors: Khalsiah Khalsiah , Nurul Fadhillah  , Sulhatun  , Likdanawati  
Published: December 2023

Kerajinan Kasap dan bordir motif produksi wilayah Lhokseumawe di kampong Lancang garam dan diberbagai wilayah Aceh diberbagai daerah masing masing. Setiap kasap mempunyai motif yang berbeda mempunyai ciri atau motif tersendiri dan hal ini sangat menarik untuk dipejari dan di telaah.Beberapa kasap dan bordiran memperlihatkan keberadaan asal wilayah tersebut sehingga mempunyai corak yang berbeda jika dicermati dengan seksama. Dengan ciri dan motif yang dimodifikasi produk diberbagai wilayah tersebut mampu diperkenalkan kepada wisatawan atau turis lokal betapa besar cita rasa buadaya Aceh untuk suatu produk dan motif kasap dan bordiran baik motif tas, topi, baju, songket dan lainlainnya. Tujuan dari pengabdian ini untuk menelaah Seberapa besar peran masyarakat dan mitra usaha motif kasap dan bordir Aceh di wilayah kota Lhokseumawe dan Bagaimana motif Kasap dan bordiran yang paling banyak diminati oleh kota Lhokseumawe. Hasil penelitian memeperlihatkan peluang ketrampilan dalam kasap bordiran Aceh di kampong Lhokseumawe akan mampu menambah penghasailan pendapatan ibu ibu diwilayah tersebut dalam memproduksi kerajinan rumah tangga.
Pengenalan Peta untuk Meningkatkan Pengetahuan Spasial Siswa SDN 3 Kabila Bone
Authors: Pambudi Moch. Rio , Pratama M. Iqbal Liayong , Masruroh  , Aris Ayub Pratama , Ninasafitri  
Published: December 2023

Siswa Sekolah Dasar (SD) pada umumnya belum mengetahui kondisi geografis dilingkungan tempat tinggalnya. Kondisi geografis dilingkungan tempat tinggal sekitar siswa penting untuk dikenalkan. Kondisi geografis disekitar SDN 3 Kabila Bone berupa pesisir pantai dan pegungungan. Dibagian selatan merupakan garis pantai Teluk Tomini dan bagian barat merupakan perbukitan serta pegunungan. Kondisi geografis tersebut membuat binggung siswa karene daerahnya memiliki dua jenis bentang alam yang berbeda. Lokasi pengabdian masyarakat berada di pantai Molotabu. Subyek pengambdia masyarakat adalah siswa SDN 3 Kabila Bone yang terdiri dari kelas empat, lima dan enam sebanyak 19 siswa. Pendekatan yang digunakan pengabdian masyarakat yaitu klasiskal dengan metode ceramah. Hasil kegiatan pegetahuan siswa mengenai peta dan spasial meningkat setelah kegiatan yang dilaksanakan.
Pembimbingan Pembuatan Proposal Penelitian Tindakan Kelas Bagi Guru Bahasa Inggris
Authors: Kasmaini Kasmaini , Zahrida Zahrida , Elfrida Elfrida  , Riswanto Riswanto 
Published: December 2023

Kegiatan pengabdian ini berjudul Pembimbingan Pembuatan Proposal Penelitian Tindakan Kelas bagi Guru Bahasa Inggris di SMP Kecamatan Muara Bangkahulu Kota Bengkulu. Pengabdian ini bersifat bimbingan dan pengarahan terhadap para guru yang mengajar mata pelajaran Bahasa Inggris di SMP yang berada di kecamatan Muara Bangkahulu kota Bengkulu. Ada 3 sekolah menengah pertama yang terlibat dalam kegiatan ini yaitu SPMN 11, SMPN 17 dan SMPN 22 dimana masing- masing sekolah diwakili dua orang guru kecuali guru dari SMPN 11 yang dihadiri semua guru bahasa Inggris yang ada disekolah tersebut. Kegiatan ini diawali dengan presentasi tentang cara pembuatan proposal penelitian tindakan kelas yang berlangsung sekitar 2 jam di Laboratorium SMPN 11 yang dibuka oleh kepala sekolah SMPN 11. Di acara ini terjadi juga diskusi antara penyaji dan guru yang semuanya berjumlah 21 orang. Pada umumnya para guru sudah pernah mengikuti pelatihan tentang penelitian tindakan kelas tetapi mereka belum pernah membuat sendiri dari awal penelitian tindakan kelas ini. Disini para guru juga berharap proposal yang mereka tulis nanti akan dilanjutkan dengan penelitian dan laporan serta membuat artikel. Setelah sesi pembimbingan para guru diminta membuat proposal penelitian tindakan kelas . Dalam proses pembuatan proposal tersebut para guru dibimbing oleh ketua dan anggota pengabdian. Para guru juga dibimbing cara mencari referensi di internet dan memparaprase literature. Mereka juga kesulitan dalam mengerucutkan cakupan penelitian yang tergambar dijudul. Dalam pembimbingan ini para guru terlihat mendapatkan pencerahan dalam membuat penelitian tindakan kelas. Akhirnya Proposal penelitian berhasil dikumpulkan dari tiap-tiap sekolah yang terdiri dari bab 1, 2 dan 3 serta referensi. Video kegiatan pembimbingan pembuatan proposal penelitian itindakan kelas ini juga sudah diunggah di youtube.
Kata kunci : pembimbingan, proposal , penelitian tindakan kelas.
Eustaquio Jiménez, los lugares colombinos y la defensa del legado americanista
Authors: Ollero Lara Sergio 
Published: December 2023

La defensa y la puesta en valor de los conocidos como lugares colombinos toma sentido a raíz del IV Centenario del Descubrimiento de América y de la fundación de instituciones como la Real Sociedad Colombina Onubense. Desde una óptica patrimonial y turística, el moguereño Eustaquio Jiménez Mantecón se convertirá, en las primeras décadas del siglo XX, en uno de sus más firmes defensores. Este estudio pretende conocer más en profundidad los intentos e ilusiones del hermano mayor de Juan Ramón Jiménez, Premio Nobel de Literatura de 1956.
Eustaquio Jiménez entendería desde un primer momento la importancia de valorar la gesta colombina, sus marinos, el legado y de disponerlo turísticamente para una mayor protección y preservación en el tiempo. A pesar de ello, sus múltiples intentos quedaron en la nada, y el estallido de la Guerra Civil sucumbiría hasta nuestros días unos espacios históricos en las localidades de Moguer, Palos, Huelva y San Juan del Puerto que no terminan de dimensionarse tal y como deberían.
Open innovations in the high-tech sector as a factor in ensuring the security of the economic system
Authors: Коречков Ю.В. , Великороссов В.В. , Кваша В.А. , Овчинникова М.В. 
Published: December 2023

В статье рассмотрены открытые инновации в высокотехнологичном секторе как фактор обеспечения безопасности экономической системы. Отмечено, что экономическая безопасность предполагает защищенность как в сфере реального производства, так и на финансовых рынках. Именно поэтому экономическая безопасность является одним из основных приоритетов деятельности органов государственной и региональной власти. Критерием технологического прогресса в обществе является уровень развития инноватики. Инновации показывают возможности страны, ее материальных, финансовых и человеческих ресурсов обеспечить экономический рост и конкурентоспособность на мировых рынках в условиях цифровизации экономики при новом технологическом укладе. Показано, что открытые инновации характеризуют подход к ведению бизнеса, предусматривающий использование внутренних (создаваемых в организации) и внешних (создаваемых за пределами организации) знаний. Целью такой интеграции знаний является ускорение инновационного процесса и коммерциализации инноваций. Открытые инновации характеризуют сетевое сотрудничество, объединяющее высшие учебные заведения, научные сообщества и предприятия в рамках реализации совместных инициатив. Сделан вывод, что в условиях неопределенности и быстрых изменений глобальной экономической среды полученные результаты инновационной активности университетов позволяют эффективно развивать сотрудничество с организациями реального сектора экономики.
The article considers open innovations in the high-tech sector as a factor in ensuring the security of the economic system. It is noted that economic security implies security in the field of both real production and financial markets. That is why economic security is one of the main priorities of the activities of state and regional authorities. The criterion of technological progress in society is the level of innovation development. Innovations show the capabilities of a country, its material, financial and human resources to ensure economic growth and competitiveness in world markets in the context of digitalization of the economy with a new technological structure. It is shown that open innovations characterize an approach to doing business that involves the use of internal (created in the organization) and external (created outside the organization) knowledge. The purpose of such knowledge integration is to accelerate the innovation process and commercialization of innovations. Open innovations characterize network cooperation that unites higher education institutions, scientific communities and enterprises within the framework of joint initiatives. It is concluded that in conditions of uncertainty and rapid changes in the global economic environment, the results of innovative activity of universities allow us to effectively develop cooperation with organizations in the real sector of the economy.
Aggregate demand and economic growth regimes in the BRIC countries
Authors: Понкратов В.В. , Караев А.К. 
Published: December 2023

В статье представлен анализ режимов экономического роста, ориентированного на рост совокупного спроса, в странах БРИК: Бразилия, Россия, Индия и Китай, после глобального финансового кризиса и Великой рецессии 2007–2009 гг. Обсуждаются и применяются два подхода, первый основан на декомпозиции национального дохода и финансового счета, а второй — на основе модели роста на основе супер-мультипликатора Сраффы, в рамках которой возможно различать динамику роста автономных расходов от динамики индуцированных компонентов совокупного спроса. Рассмотрены драйверы роста экономики в каждой из стран БРИК.
The article presents an analysis of aggregate demand-driven economic growth regimes in the BRIC countries: Brazil, Russia, India and China, after the global financial crisis and the Great Recession of 2007–2009. Two approaches are discussed and applied, the first is based on the decomposition of national income and financial account, and the second is based on the growth model based on the Sraffian SuperMultiplier, within which it is possible to distinguish the dynamics of the growth of autonomous expenditures from the dynamics of the induced components of the aggregate demand. The drivers of economic growth in each of the BRIC countries are considered.
Methodology of content and application research attributes of management in economic systems
Authors: Герасимов Б.Н. 
Published: December 2023

Исследование и формирование необходимого и достаточного состава атрибутов менеджмента, проявляющегося в любых видах человеческой деятельности, позволило обосновать выбор параметров их описания для определения их природы и назначения. Понимание и обоснование атрибутов менеджмента как объектов влияния или воздействия позволяет считать их важным инструментом решения профессиональных задач управления, выбора и принятия управленческих решений в экономических системах. Атрибуты менеджмента занимают важное место в управлении для поддержания и продвижения процессного и функционального управления в функционирующих и развивающихся экономических системах. Использование атрибутов менеджмента для усиления методологических или технологических инструментов управления способствует повышению качества и эффективности преобразований процессного управления в социальной и экономической среде.
The study and formation of the necessary and sufficient composition of the attributes of management, manifested in any kind of human activity, allowed and justified the choice of parameters of their description to determine their nature and purpose. Understanding and substantiation of management attributes as objects of influence or influence allows us to consider them an important tool for solving professional management tasks, choosing and making managerial decisions in economic systems. Management attributes occupy an important place in management to maintain and promote process and functional management in functioning and developing economic systems. The use of management attributes to strengthen methodological or technological management tools contributes to improving the quality and effectiveness of process management transformations in the social and economic environment.
Trends in the development of public finance management’s digitalization
Authors: Седова М.Л. 
Published: December 2023

Развитие цифровых технологий носит в последнее время революционный характер, охватывает разные сферы общественной жизни, включая управление общественными финансами. С целью развития подходов к управлению общественными финансами в условиях цифровой трансформации проведен контент-анализ опыта цифровизации управления общественными финансами в разных странах. Проведенный анализ позволяет сделать вывод о том, что прорыв в применении цифровых инструментов обеспечивается странами с уровнем ВВП на душу населения, равным среднемировому или даже ниже среднемирового. Условиями успешного применения цифровых технологий в управлении общественными финансами являются создание гибкой цифровой общественной архитектуры, финансируемой из публичных источников, основанной на открытом исходном коде; ориентация на учет национальных особенностей; развитие цифровых платформ для идентификации пользования и проведения платежей, с которыми бесшовно интегрируются другие государственные информационные системы. Особым направлением управления общественными финансами является социальное обеспечение, лидерству которого по цифровизации содействовала пандемия COVID-19. При этом существуют примеры реализованных рисков цифровизации в управлении общественными финансами, а также разных критериев оценки эффективности цифровизации управления общественными финансами.
The transition of the world economy to the principles of sustainable development has led to the development by most countries of government programs related to environmental protection, reduction of pollutant emissions and adherence to “green” business principles. In Russia, in accordance with priority development goals, a national project (NP) “Ecology” was adopted, designed for 2019–2024. The purpose of the article is based on the analysis of the implementation of the NP “Ecology” for the first three years (2019–2021) to provide recommendations for improving the financial and economic mechanisms for the implementation of this project. The author proposes measures to develop and improve state environmental policy, institutional conditions on the part of federal authorities and financial institution activities.
Política popular, espacialidad y transformaciones históricas recientes en la zona sur del Gran Buenos Aires. Entrevista a Jerónimo Pinedo
Authors: Isacovich Paula , Moreno Lucila 
Published: December 2023

La política de los sectores populares y sus imbricaciones en los procesos históricos y políticos argentinos es un asunto que ha suscitado la atención de numerosas investigaciones en el ámbito de las ciencias sociales en nuestro país. En los últimos años, de la mano de los aportes de la geografía crítica y de la manera en que la antropología política la recuperó para abordar diferentes asuntos, los estudios sociales en Argentina incorporaron una mayor reflexividad acerca de la dimensión espacial de los procesos históricos y políticos. En ese movimiento se inscribe el libro Zona Sur. Urdimbres de la acción colectiva popular en el Gran Buenos Aires. (1974-1989) (Pinedo, 2022), de Jerónimo Pinedo.
Este texto reproduce la conversación que mantuvimos con Jerónimo Pinedo en octubre de 2023 en la Facultad de Humanidades y Ciencias de la Educación de la Universidad Nacional de La Plata. La entrevista giró en torno a la investigación que sustenta el libro. En especial, reparamos en el proceso de construcción del objeto de estudio, las preguntas que dieron origen al trabajo de investigación sobre la acción política popular en la zona sur y los desafíos metodológicos que implica el análisis de fuentes como el archivo de la ex Dirección de Inteligencia de la Policía de la Provincia de Buenos Aires. A su vez, el recorrido por diferentes conflictos, actores y períodos históricos que se analizan en el libro –entre ellos, los conflictos obreros en las fábricas Rigolleau y Peugeot en la década de 1970, la creación de la diócesis de Quilmes durante la última dictadura militar y su articulación con las Madres de Plaza de Mayo, y las tomas de tierras que tuvieron lugar hacia el final de la década de 1980– permitió volver inteligible la diversidad de diálogos que Jerónimo entabla con un extenso legado académico y multidisciplinar sobre la acción política popular.