bluuebunny/crossref_metadata_2025_split huggingface dataset:
Technological Transformation of Accounting – Need for Firms to add Technology Training Employee Skill Sets
Authors: Fetzer Thomas Hennefer , Gibson Yan Shi , Kuhn John Randel 
Published: December 2023

Purpose: The objective of this study is to determine the impact of the ineffective use of technology by accounting firms on employee skill sets.

Theoretical framework: This study will focus on exploring the relationship between the use of technology in the accounting profession and employee training for both accounting and technology skills.

Design/Methodology/Approach: A flexible research design with qualitative methods (specifically, a case study) was used in this study. Data collection methods for the study included interviews and surveys of accountants in the intermountain region of the United States at a regional accounting firm. Triangulation helped to create potency and legitimacy of the study by comparing the results from the multiple data sources of surveys, interviews, literature reviews, and quantitative summaries.

Findings: The findings from the study confirm the existence of problems identified in this study and provide information to the current body of knowledge concerning the ineffective use of technology at an accounting firm due to a difference between traditional accounting skills and technology skills. Six themes emerged: 1) technology is essential for accountants to effectively perform their jobs, 2) support from the leadership of an accounting firms is essential for successful technology use, 3) in-house and internal IT staff are critical for successful technology use, 4) different generations of accountants perceive and use technology differently, 5) clients are a major driver of an accounting firm’s technology, and 6) the audit profession has and is changing dramatically due to technology.

Research, Practical & Social implications: The study confirms the existence of problems identified in this study and provide information to the current body of knowledge concerning the ineffective use of technology at an accounting firm due to a difference between traditional accounting skills and technology skills.

Originality/Value: The value of this study provides support on technology skill sets for accounting professionals that will help the accounting profession be better prepared to source and train staff accountants with the necessary skills to capitalize on the unfolding technology transformation. This, may in turn, help accounting firms produce better services and products.
Valuation of Intellectual Capital: An Empirical Analysis of Human Capital in SMEs in Ecuador
Authors: Villa Luis Ernesto López , Zumba Ana del Rocío Cando , Orozco Fernanda Matilde Bastidas , Pazmiño María Fernanda Oñate 
Published: December 2023

Purpose: The objective of this study was to determine the valuation between intellectual capital and human capital in SMEs in Ecuador.

Theoretical framework: Recent literature has reported interesting results on the application of organizational theoretical models and the knowledge society. However, there is still much to investigate and learn about organizational models and cultures in SMEs in Ecuador. (Saavedra & Saavedra, 2012)

Design/methodology/approach: A cross-sectional design with a qualitative approach was implemented. An empirical study is carried out where the intellectual capital of the SMEs is evaluated through human capital as a dependent variable, and three variables as independent: Values ​​and attitudes, skills and abilities, through the application of a structured questionnaire through an interview with 378 businessmen. of the manufacturing, commerce and services sector of Ambato and Riobamba in Ecuador. It began with the descriptive analysis of the composition of the sample and the statistical results are evidenced through an analysis of means.

Findings: The results showed that according to the composition of the sample by company size, microenterprises have between 1 and 9 employees, small companies manage between 10 and 49 workers and medium-sized companies between 50 and 199 employees, being representative, such as drivers. of the economy in Ecuador. One problem is the relevant presence of microenterprises, which generally maintain low-quality jobs and minimum wages.

Research, Practical & Social implications: We suggest valuing human capital in SMEs . This research establishes a sense of belonging and commitment, which allows you to socialize with the client and develop your creativity. Likewise, the feeling of belonging establishes that the worker feels an integral part of the company, trusting the administrators, having freedom and autonomy to plan their work and avoiding high turnover, ensuring their permanence in the company. This value allows SMEs to develop and workers to increase their productivity by working in an appropriate environment.

Originality/value: The results showed that the SMEs businessman considers it relevant to hire an experienced worker who maintains personal development by involving his family, the company carries out social, cultural activities and specialized training that contributes to improving the development of the company, allowing the hiring of personnel with a graduate degree or specialization. technical, offering training with specific skills for the development of the company.
Huellas de la memoria y memorias de la huella
Authors: Crémaux-Bouche David 
Published: December 2023

Resumen: Casi un siglo después de la Retirada (1939), los exiliados siguen empleando la expresión «campos de concentración» para remitir a los campos improvisados que se construyeron en Francia para «acogerlos». Esta terminología tiene connotaciones fuertes después de la Segunda Guerra Mundial de las cuales se adueñan los autores de cómics para contrarrestar la anomalía historiográfica que caracteriza a este exilio que solo se estudió hace unas décadas. Utilizan huellas del imaginario de la historia bien conocidas por parte del público para que emerja una nueva memoria a partir de estas huellas: la de la Retirada. En este artículo, se analiza la hermenéutica creadora de la huella, así como su reversibilidad creadora en torno a la Retirada mediante el estudio de recursos gráficos, narratológicos o simbólicos en cuatro novelas gráficas (Un largo silencio, El arte de volar, Los Surcos del azar, El ángel de la Retirada).
Abstract: Almost a century after the Retirada (1939), exiles continue to use the expression "concentration camps" to refer to the improvised camps that were built in France to "accommodate" them. This terminology has strong connotations after the Second World War, which the comic strip authors use to counteract the historiographical anomaly that characterises this exile, which was only studied a few decades ago. They use traces of the imaginary of history that are well known to the public so that a new memory emerges from these traces: that of the Retirada. In this article, we analyse the creative hermeneutics of the trace, as well as its creative reversibility around the Retirada through the study of graphic, narratological or symbolic resources in four graphic novels (Un largo silencio, El arte de volar, Los Surcos del azar, El ángel de la Retirada).
Design and Synthesis of A Novel N-Substituted Aminoalcohol Derivative with Hexachlorocyclotriphosphazene
Authors: SONKAYA Ömer 
Published: December 2023

Hexachlorocyclotriphosphazene, N3P3Cl6, are cyclical and give substitution reactions with amines, alcohols, etc., nucleophiles. Nucleophilic substitution reactions of cyclotriphosphazene with bifunctional nucleophiles such as diols, diamines and aminoalcohols have been a subject of intense study over decades. Due to the stable P=N bond in phosphazenes, phosphazene derivatives can have properties such as resistance to heat, radiation, combustion, reducing and oxidizing substances. Cyclophosphazene derivatives usually have biological compatibility and degrade into non-toxic small molecules, thus are advantageous to biological activities and DNA interactions. For this reason, the properties of cyclic phosphazene compounds, anticarcinogenic, antibacterial and DNA interactions are currently studied topics.
The condensation reactions of N/O donor type bifunctional N-substituted aminoalcohols with hexachlorocyclotriphosphazene were investigated and the spiro-cyclic tetrachlorocyclotriphosphazene derivatives (1 - 4) were prepared. Elemental analyses, ESI-MS, FT-Raman, FTIR and NMR spectroscopy techniques were employed to characterize all of the compounds.
Designing Effective Experiential Curriculum: The Experiential Learning Map
Authors: Saggar Maya , McArdle John , De Koning Alice , Choudhary Anjali 
Published: December 2023

Designing experiential student exercises or course modules can be a daunting task for faculty members. Often, not knowing where to begin is a barrier that causes instructors to avoid developing meaningful, high-impact student exercises grounded in experience. Yet, we know that these can be incredibly powerful and transformative pedagogies.
The Experiential Learning Map (ELM) is a curricular planning tool that instructors, learning consultants, or students can use to storyboard and develop an experiential lesson. Modelled after best practices in business model ideation, and informed by research about experiential learning, the ELM provides instructors with an easy-to-use curriculum planning tool. The ELM is designed to be flexible. Instructors can scale the pedagogy from a single-class interaction to a multi-session pedagogical arc. The ELM's value is that it provides instructors with a simple, iterative planning tool that can be used to scope and scale a learning experience.
Efisiensi dan Risiko Usahatani Bawang Merah di Kecamatan Gebang, Kabupaten Cirebon, Jawa Barat
Authors: Wijaya Wijaya , Dwirayani Dina , Savitri Mutia Intan , Wahana Siti , Cipto Astuti Lusia 
Published: December 2023

This study aims to determine the efficiency and risk in shallot farming in Gebang District, Cirebon Regency, West Java. The research method used was a survey method of 44 shallot farmers selected purposively. Data analysis used includes: (1) Descriptive Analysis, (2) Cobb-Douglas Production Function with the SFA approach using Frontier 4.1, (3) Coefficient of Diversity, and (4) Coefficient of Risk Aversion. The results show that factors influencing shallot production were land area, seeds, SP-36 fertilizer, KCl fertilizer and labor. Farmers in their farming activities have achieved a good level of technical, allocative and economic efficiency. The aspect of technical efficiency, farmers have been able to achieve maximum output from a given set of input and from the aspect of allocative efficiency farmers have been able to use optimum inputs to produce a certain amount of output. Technical inefficiency is influenced by age, length of formal education, length of business and the number of farmer family members. Shallot farmers in the Gebang subdistrict, Cirebon, in running their farming business do not think about production risk and income risk.
Production of Dry Cakes (Cookies) Based on a Combination Between Millets Flour with Wheat
Authors: Mujianto  , Rahayuningsih Tri , Noerhartati Endang , Ramadhan Galang 
Published: December 2023

The perfect diet to achieve sustainable nutrition, health, and well-being goals requires information on the quality of food sources Millet (Panicum miliaceum L.) also has an energy value comparable to that of staple cereals, and more significant health benefits due to its high fiber, minerals, vitamins, macro and micronutrients, and phytochemical compounds that are useful for chronic disorders. This research aims to analyze the production of dry cakes (Cookies) based on a combination of millet flour with wheat. This study used a Factorial Randomized Block Design with 3 (three) factors each with 2 (two) levels, repeated 2 (two) times, namely: Factors of Wheat Flour (TT), namely: TT1 = 250 gram and TT2 = 350gram, Millet flour factor (TM), namely: TM1 = 250 gram and TM2 150 gram. Refined Sugar Factor (GH): GH1 = 100 grams and GH2 = 1 gram. A protein content of 8.29%, a fat content of 24.42%, a crude fiber content of 1.766%, an ash content of 1.75%, and a preference level above scale 3 (like) is obtained by optimizing the cookie-making process by replacing wheat flour with millet flour. Additionally, one gram of sucrose sugar is added.
Boethius and (Post-)Traumatic Historical Theology: The Processing of Trauma and Theologizing in The Consolation of Philosophy
Authors: Tkachenko Rostislav 
Published: December 2023

Contemporary discussions about the theology of trauma include a very limited array of texts from the history of Christian theology. In order to broaden and deepen the scope of theological reflections on the traumatic experience, the article proposes to analyze Boethius’ Consolation of Philosophy (с. 475–c. 526) from the perspective of (post)traumatic theology and to consider the work through the prism of the key question: how and about what does Boethius theologize in the context of his traumatic experience, which was the prerequisite and motivation for his writing this treatise?
Boethius’s thoughts are considered as a step-by-step processing of the traumatic experience (verbalization, rationalization, and theologization), which is carried out through different genres he employs (poetry, narrative, and philosophical prose). In this way, he integrates a number of philosophical and theological ideas in his reflection on trauma and considers the process of rethinking his experience in intellectual, emotional, spiritual, and practical dimensions.
PRESUMED CONSENT ATAS TINDAKAN MEDIS BERISIKO TINGGI PADA KEGAWATDARURATAN : PERSPEKTIF UU NOMOR 17 TAHUN 2023
Authors: Baroto SP AK Wisnu 
Published: December 2023

Pasien harus memberikan informed consent sebelum dilakukannya tindakan medis pada situasi biasa, tetapi hal tersebut tidak berlaku pada situasi gawat darurat dan sebagai gantinya adalah presumed consent. Dokter seringkali melakukan tindakan medis berisiko tinggi pada pasien gawat darurat. Presumed consent atas tindakan tersebut tidak diakui berdasar Undang-Undang Nomor 17 tahun 2023 tentang Kesehatan. Tujuan penelitian untuk menganalisis perspektif undang-undang tersebut atas tindakan medis berisiko tinggi dalam kasus gawat darurat. Metode dalam penelitian ini yuridif normatif. Hasil analisis menunjukkan bahwa presumed consent atas tindakan medis berisiko tinggi dalam situasi gawat darurat belum jelas diatur dalam Undang-Undang Nomor 17 tahun 2023. Namun demikian, dokter dapat menggunakan pertimbangan bahwa tindakan medis dilakukan berdasarkan kepentingan terbaik pasien (Pasal 293 ayat (10)), dokter ada kewajiban menolong pasien gawat darurat (Pasal 275 ayat (1)), dokter yang bekerja sesuai standar dilindungi hukum (Pasal 273 ayat (1)) dan dokter dibebaskan dari tuntutan ganti rugi (Pasal 275 ayat (1)).

Kata Kunci : presumed consent, tindakan berisiko tinggi, kasus gawat darurat
An Environmental Theory of Industrial Location
Authors: Shankar Sati 
Published: December 2023

Untill recent environmental crisis' very little attention was being paid to ecosystem and enironment in techno-economic fields. In most cases the monetary cost of production and distribution occupied a prominent place and decisions concerning establishment industrial units were based on short term economic opportunities rather than long term ecological and environmental considerations. Since the Crisis' has appeared, a great deal of concern has been expressed regarding possible deterioration of some aspects of our society. It is suggested that we are turning our natural gifts, critical materials, fossils, air and water system are being polluted, that foodchains are being disrupted, that cities range from an expressed confidence that technology will overcome difficulty to a call for cessation of economic and population growth. Keywords:	Synergetic, hierarchy, instability,reversibility, irreversibility, transformations, energy, transport, black box, recycling, compatibility, design ,capacity, decision space, reduced form equation, cost-benefit, shadow valuation.
pensamento educacional contra-hegemônico na América Latina: algumas considerações comparativas entre a Pedagogia Libertadora e a Pedagogia Histórico-crítica
Authors: Machado Robson 
Published: December 2023

Neste artigo, busca-se evidenciar a importância do pensamento educacional contra-hegemônico na América Latina em contexto de crise estrutural do modo de produção capitalista. Observa-se, ante o recrudescimento da ideologia neoliberal e neoconservadora, os ataques perpetrados contra a pedagogia libertadora e a pedagogia histórico-crítica. Argumenta-se que as teorias pedagógicas em questão tornaram-se alvos da racionalidade burguesa em função do seu comprometimento com a educação e a emancipação da classe trabalhadora. Acusa-se a classe dominante de tentar atribuir equivalência entre o pensamento libertador e o histórico-crítico, sonegando as suas diferenças relativas à fundamentação filosófica e às formulações pedagógicas. À vista disso, toma-se como orientação a produção intelectual de Paulo Freire e Dermeval Saviani, bem como a de seus comentadores e colaboradores, a fim de se estabelecer comparações sumárias entre a pedagogia libertadora e a pedagogia histórico-crítica. Para tanto, elege-se como objeto de análise as concepções de escola, de trabalho educativo, de conhecimento e de liberdade. A partir de uma abordagem teórico-bibliográfica guiada pelo materialismo histórico-dialético, conclui-se em defesa da educação contra-hegemônica e da imprescindibilidade das teorias analisadas para o desenvolvimento de uma prática social mais justa e igualitária.
To the Question of Economic and Material Data during the 1st Year of Deportation 1937 in Kazakhstan and It Affected Korean Material Life
Authors: Kim Alexander , Surzhik Mariia , Mamychev Aleksei 
Published: December 2023

Abstract
According to the opinion of many scholars in Soviet Union and Russia, period of the end of 1920s. to the 1930s. was the most contradictory and tragic in the history of Soviet State. A great place in it takes process, named after repressions, which were held for different reasons and had different slogans. The most tragic of them is persecution based on nationality, which, in its essence, went completely against the claims of Soviet authorities regarding equality among nations. Repercussions of that drama have reached to present day, and besides, still have an influence on politics and ethnic questions in modern Russia.
НОВИЙ РЕНТАБЕЛЬНИЙ ВИД ПОЗАВУЛИЧНОГО МІСЬКОГО ГРОМАДСЬКОГО ТРАНСПОРТУ ЯК РІШЕННЯ ПРОБЛЕМИ ЗАТОРІВ У ВЕЛИКОМУ МЕГАПОЛІСІ КАЗАХСТАНУ МІСТІ АЛМАТИ
Authors: Рахімбаєв А.Б , Кабашева М.Р. , Калгулова Р.Ж. , Рукавишников Ю.В. 
Published: December 2023

УДК 338.47; JEL Classification: L 91
Рахімбаєв А.Б., Кабашева М.Р., Калгулова Р.Ж. Рукавишников Ю.В. НОВИЙ РЕНТАБЕЛЬНИЙ ВИД позаВУЛИЧНОГО МІСЬКОГО ГРОМАДСЬКОГО ТРАНСПОРТУ ЯК РІШЕННЯ ПРОБЛЕМИ заторів у ВЕЛИКОМУ МЕГАПОЛІСІ КАЗАХСТАНу місті АЛМАТИ
Нині у світі характеризується новим етапом розвитку науково-технічної революції, що з пошуком альтернативних і відновлюваних джерел енергії, як із напрямів, тобто. із зеленою енергетикою. У цьому ключі йде пошук альтернативних позавуличних видів транспорту без використання вуглеводневої сировини. У цій статті розглядається необхідність використання пасажирської підвісної канатної дороги (ППКД) як повноцінний громадський транспорт найбільшого мегаполісу Республіки Казахстан міста Алмати з населенням 2 млн. чоловік. У перспективі до 2030 року передбачається збільшення кількості жителів міста до 2,5-3 мільйонів. Саме місто знаходиться в гірській улоговині Заілійського Алатау Тянь-Шаню і вичерпало в центральній його частині територіальні можливості розширення. Автомобільний парк особистого транспорту становив 2022 року 700 тис. машин, їх 230 тисяч авто з передмість [1]. Дорожня мережа перевантажена багатогодинними пробками у години пік та громадський транспорт явно не справляється зі своїми функціями з доставки пасажирів. Дані тенденції притаманні більшості мегаполісів усього світу. Тому стали потрібні нові, більш ефективні рішення, і тоді фахівці з транспортних мереж згадали про старі повітряні канатні дороги (ВКД).
МЕХАНІЗМ УПРАВЛІННЯ ЕФЕКТИВНИМ РОЗВИТКОМ ПІДПРИЄМСТВА
Authors: Дмитрієв Ілля , Шевченко Інна , Чудик Віталій 
Published: December 2023

УДК 330.3; JEL Classification: O10
Дмитрієв І.А., Шевченко І.Ю., Чудик В.В. МЕХАНІЗМ УПРАВЛІННЯ ЕФЕКТИВНИМ РОЗВИТКОМ ПІДПРИЄМСТВА
Мета: дослідження системи вдосконалення механізму управління ефективним розвитком підприємства. Методика дослідження: метод аналізу та синтезу, системний підхід, метод узагальнення, метод порівняння, графічний метод. Результати: досліджено механізм управління ефективним розвитком підприємства та систему його вдосконалення. Виділено й охарактеризовано етапи вдосконалення механізму управління ефективним розвитком підприємства. Виділено й охарактеризовано блоки механізму управління ефективним розвитком підприємства як системи, зокрема блок постановки цілей, блок процесів, блок управління ефективним розвитком підприємства, структурний блок, функціональний блок, блок забезпечення, систему оцінки ефективного розвитку підприємства, методику формування механізму управління ефективним розвитком підприємства. При характеристиці блоку постановки цілей сформовано дерево цілей механізму управління ефективним розвитком підприємства. Наукова новизна: виділення в структурі механізму управління ефективним розвитком підприємства блоків (зокрема, блоку постановки цілей, блоку процесів, блоку управління ефективним розвитком підприємства, структурного блоку, функціонального блоку, блоку забезпечення, системи оцінки ефективного розвитку підприємства, методики формування механізму управління ефективним розвитком підприємства) дозволяє здійснити більш точну діагностику проблем забезпечення ефективного розвитку підприємства та таким чином згенерувати заходи вдосконалення механізму управління ефективним розвитком підприємства за кожним елементом даної системи. Практична значущість: вдосконалений механізм управління ефективним розвитком підприємства відображає всі елементи виробництва продукції, надає розуміння процесів у виробничій системі, показує джерела ефективного розвитку підприємства у фінансово-господарській діяльності, виробничий діяльності, управлінській діяльності й інвестиційній діяльності.