bluuebunny/crossref_metadata_2025_split huggingface dataset:
Relationship between government expenditure and economic growth in Visegrad Group
Authors: Szarowska Irena 
Published: January 2023

Abstract
The goal of the article is to examine the relationship between government expenditure and economic growth in the Visegrad Group in the period 2000-2020. Economic theory as well as published studies have suggested that government expenditure is an important factor in ensuring economic growth, which has been the subject of increased interest in recent years. The article focuses on development of government expenditure, changes in its composition in individual countries during the analyzed period, and also on the direction of influence between these variables. Real GDP time series were cyclically adjusted as well as annual data on government expenditure which were used in compliance with the COFOG international standard. The results suggest that government expenditure and their composition are similar in the Visegrad Group despite the existing differences in the size of the public sector. On the other hand, the cyclicality of government expenditure differs across the countries. Results suggest that countries of the Visegrad Group did not use government expenditure as a stabilizer in the monitored period. Government expenditure was acyclical in Slovakia and procyclical in other countries of the Vise-grad Group. Applied Granger causality methodology provides mixed conclusions about the relationship between government expenditure and economic growth. Nevertheless, unidirectional Granger causality from GDP growth to government expenditure and its divisions predominates, which means that economic growth comes first, followed by government expenditure.
Forensics Accounting in Business Law of the Kingdom of Saudi Arabia
Authors: Khalaf Khalaf Bandar 
Published: January 2023

Abstract
This paper is dealing with one of the major challenges confronting the development of forensic accounting primarily legislation to combat fraudulent practices in the Kingdom of Saudi Arabia. The focus of our research is corporate and practice in the finance and banking sectors, since business operations are becoming more complex, especially with the recent developments in information and communication technology and as a consequence of the global pandemics of Covid-19 and the looming economic crisis. This has changed the nature of corporate fraud and fraudulent practices. This study has a primary goal to investigate the theoretical aspects of the integration of forensic accounting and corporate law and related regulation as tools for combating corporate and cyber fraud. In that sense, forensic accounting with a more than strong backing in the legislative aspects is strongly geared towards the minimization of the cost of employed capacities for forensic accounting activities to mitigate and eventually eliminate cyber fraud.
The study also explores the effect of integrating forensic accounting and management control systems on banks’ reputations and the huge loss of revenue resulting from cyber fraud. The study develops a conceptual model to show the relationship between forensic accounting, the management control system, and cyber fraud in the banking sector. A legal context analysis methodological research approach was employed to express the relationship amongst the variables considered in this study to reduce corporate and public sector fraud, minimize cost and improve the reputation of corporate and public government sectors. Preliminary research in the formulation of clear conclusions gives an idea of the feasibility of combining the components of forensic accounting, corporate and related laws and regulations, management control systems, and corporate reputation to combat business fraud. This was validated in some general conclusions which resulted in an acceptable, logical, and feasible model of forensic accounting solidly founded in corporate law and structure. Some of the findings are that the speed and ease of convergence process symbiotic integration of forensic accounting and corporate law is the best solution that is feasible and suitable for achieving the set objectives. Our initial conclusion and recommendation are that the government of the Kingdom of Saudi Arabia should introduce legislation that would ensure strict corporate disclosure standards, requirements, and norms as this would defend companies’ critical assets as well as its anti-fraud programs.
Ecocriticism Course: Development of English Pre-service Teachers' Pedagogical Content Knowledge of Sustainability
Authors: Saiful Jepri Ali , Setyorini Ari 
Published: January 2023

Abstract
To address a paucity of knowledge on a way to enhance pedagogical content knowledge of sustainability (PCKS), the authors of the study developed an ecocriticism course and investigated its impact on English pre-service teachers' PCKS. A mixed-method convergent research design was employed. Forty-seven pre-service English teachers at one of the English education departments in Indonesia joined the course and received a pre- and post-questionnaire survey of PCKS. They were also required to generate English instructional ideas related to environmental sustainability at the end of the course in the open-ended questionnaire. The survey and open-ended questionnaire data were analyzed using a paired-sample t-test and content analysis. The results informed that the English pre-service teachers' PCKS, knowledge to create and provide learning opportunities for English learners to enhance the learners' sustainability capacity, was developed in the course. Accordingly, to orient English teacher education institutions towards sustainability, an ecocriticism course is suggested to integrate into the curriculum.
The Relationship Between Sustainability and Food Consumption in Teacher Training
Authors: Esteve-Guirao Patricia , Banos-González Isabel , Pérez Magdalena Valverde 
Published: January 2023

Abstract
We explore the relationships that future teachers establish between food consumption and sustainability, as well as their intentions to act and their competences in ESD, after a training program. Three instruments were designed and analyzed within the methodological framework of qualitative content analysis. The results showed that, although the future teachers set adequate relationships, they still had significant difficulties in accepting the need for ambitious changes in their diets. Their educational proposals are focused on the diagnosis of the problems instead of the assessment of the sustainability of eating habits and the empowering of learners to take responsible decisions and actions.
Promoting Householders' Participation in Household Waste Sorting: A Case for Learning Aluminum Packaging Recycling in Spain
Authors: Roger-Loppacher Olga , Buil Pilar , Tintoré Mireia , Prieto-Sandoval Vanessa 
Published: January 2023

Abstract
Recycling is a highly relevant issue in environmental behavior. To make it work, it is necessary to involve people. Many efforts have been made to increase people's participation in recycling. This study proposes an informal education to raise awareness among homemakers about recycling, especially aluminum packaging recycling, using workshops and compensating the factors that act as barriers to recycling in Spain. The results are the “Spaces for Dialogue” strategy to increase knowledge, awareness, and recycling intention. The findings present the main barriers to closing the gap between intention to action, and the study highlights the role that mentors play as teachers in facilitating communication and education for sustainable development.
Theories of Causal Nexus in Rule 10b-5 Claims: A Critical Reassessment
Authors: Kang Min-woo 
Published: January 2023

Abstract
Investors are entitled to assume that issuers comply with regulatory disclosure requirements and have therefore purchased or sold a security at a price expected to have been set without being affected by untrue statements or omissions. That is, investor reliance should be presumed in a regulated market in which the issuer statements in SEC filings are truthful and at least not seriously misleading. This article argues that the source of reliance lies in the credibility of the regulators committed to promoting market integrity and investor protection. In this regard, the basic presumption per se remains valid but needs some revision. Furthermore, in assessing claims of causation of loss and damages, it should be taken into account whether any significant price distortion occurred at the precise moment when defrauded investors made investment decisions, not at a later date. Such ex-ante analysis is theoretically sound and consistent with legislative intent.
The Influence of the Exploitation of Mineral Deposits and Useful Rocks on the Environmental Components Analyzed in Sălaj County
Authors: Fazacaș George Ionuț Răzvan 
Published: January 2023

Abstract
Starting from the importance of the mining industry and how it influences the environment, environmental components and human settlements, this study analysed the activity of Prodănești, Moigrad and Marca quarries, from Sălaj county and how their activity influences the environmental components, air, water and noise. The analysis focuses on the interpretation of the test reports for the years 2016-2019, imposed in the regulatory acts, by the environmental protection authority.
Conceptualization and Quantitative Assessment of Risk Associated with Explosives
Authors: Vasilescu Victor Gabriel , Moraru Roland Iosif 
Published: January 2023

Abstract
The management of explosion risk at explosives warehouses allows ensuring the necessary premises for the development, in objective and specific conditions, of the necessary documents for these types of technical infrastructures, right from their design phase and the quantification of the degree of impact on the sites analyzed as well as the areas that are located in their vicinity. In the case of the quantitative evaluation of the explosion risk generated following the detonation of explosive materials, the estimation of the manifestation of hazards identified through the associated risk factors should be carried out based on scientific calculation algorithms and established grapho-analytical models. The paper summarizes part of the results obtained regarding the development of a methodological approach and specific application tools that allow the assessment of the major accident risks generated by explosive materials, the identification, formalization and structuring of the applicable safety requirements to reduce or eliminate the risks in explosive material storage sites.
Comparative Study of Micro-Leakage Between Glass Ionomer Cement Restoration Materials and Alkasites on Cavitas Class I (GV. Black)
Authors: DIANSARI Viona , NINGSIH Diana Setya , FITRIYANI Sri , SUNDARI Iin , SUBHAINI Subhaini , GIBRAN Muhammad Kahlil 
Published: January 2023

Microleakage is a gap that allow clinically undetectable passage of bacteria, fluids, chemical substances between the tooth and its restoration. Microleakage can occurs whether in a cavity restored with Glass Ionomer Cement or Alkasite. The objective of this study is to compare the microleakage between GIC and Alkasite after 1 day, 7 days and 30 days polymerization. This study used 30 specimens divided into six groups. Group A is restored with GIC and Group B restored with Alkasite. Group A1 and B1 restored and conditioned in incubator for 1 day, group A2 and B2 for 7 days, group A3 and B3 for 30 days. The specimens isolated using varnish nail except the restored area and immersed in methylene blue 1% for 1 day, then all specimens were washed and cut longitudinally. The results were observed using a stereomicroscope. The observation results analyzed using nonparametric test Kruskal-Walis test, showed there’s no significant difference in each material with different conditioning times (p 0.05). Post hoc test using Mann-Whitney likewise, showed no significant difference between GIC and Alkasite with similar conditioning time. Descriptive statistics showed that all the mean of microleakage in GIC is bigger than Alkasite and microleakage mean score in both materials conditioned for 30 days in incubator is smaller than conditioned for 1 day and 7 days. This study concluded that microleakage in Alkasite is smaller than Glass Ionomer CementKEYWORDS: Microleakage, Glass Ionomer Cement, Alkasite, Class I
Brazilian Portuguese version of the Subjective Time Questionnaire (STQ-BP): cultural adaptation and preliminary psychometric properties
Authors: Godoy Victor Polignano , Silva Lorena de Paula , Serpa Alexandre Luiz de Oliveira , Malloy-Diniz Leandro Fernandes 
Published: January 2023

Introduction: Time awareness has been associated with many relevant outcomes in Mental Health. The Subjective Time Questionnaire (STQ) is a self-report scale with 26 items that assess the subjective judgment of different time lengths. Objective: This study aimed to translate, adapt and validate the STQ to Brazilian Portuguese. Methods: The translation and adaptation processes followed the guidelines of the International Test Commission (ITC). Ten experts compared the first translated version with the original scale. After a review, 446 participants (66.1% women) answered the STQ. Reliability and factor structure were investigated. Results: The average equivalence between the experts’ evaluation was 69.3%. Twenty-one items showed correlations with the total score ranging from 0.250 to 0.641. A Principal Component Analysis found 6 dimensions (eigenvalues > 1). In contrast, the Exploratory Factor Analysis showed a three-factor solution with 10 items. The Confirmatory Factor Analysis supported this structure (RMSEA = 0.049; CFI = 0.991; TLI = 0.987). The Cronbach's Alpha for the final version was 0.696 and ranged from 0.643 to 0.825 for the factors. Conclusion: The three-factor solution suggested an adequate model. The reliability was marginally acceptable and in accordance with sparse previous findings. Overall, the results provided initial evidences of the validity and reliability for the STQ Brazilian Portuguese version.
تأثير التنمية المكانية على مظاهر الحرمان في محافظة كركوك
Authors: Attia Numan Hussein , Yousef Al- Jubouri Raed Ahmad , Fadel Majed Abdullah 
Published: January 2023

تتميز التنمية المكانية للمدن بالاستمرارية دون انقطاع وتنظيم استخدام الموارد الطبيعية لمنطقة الدراسة، فضلاً عن تحقيق التوازن في البيئة الحضرية من خلال تنمية مكوناتها من أجل تحقيق الأهداف التنموية. ولقد بينت الدراسة بأن هناك تبايناً في محافظة كركوك من حيث التركز السكاني والأنشطة الاقتصادية والصناعية والزراعية والبنى الارتكازية كمشاريع الإسكان والماء الصافي والمجاري والطرق، إذ نلاحظها تتركز في مركز قضاء كركوك بينما نلاحظ تتذبذب الاعداد السكانية في كل من قضاء الدبس وداقوق وانتشار مظاهر الفقر والحرمان فيها، وهذا ناتج من وجود خلل في سياسات التنمية المكانية والأقليمية للمشاريع التنموية وعدم توازنها، ومن ثم توصلت الدراسة إلى مجموعة المقترحات التي تسهم في إعادة التوازن في المشاريع والخدمات التي من شأنها تنمية وتطوير مختلف الوحدات الإدارية لمحافظة كركوك .
Conceptual Metaphors of Coldness in English and Arabic
Authors: Ahmed Al.Badri Hiba Maroof , Salman As-sammarrai Muhammed Barjes 
Published: January 2023

This study deals with Conceptual Metaphor as a cognitive phenomenon which is the main part of our conceptual system. Metaphor is used to express and realize the abstract and complex concepts in terms of concrete ones. Conceptual Metaphor depends on the systematic mappings between the two domains .The current study presents a contrastive analysis of conceptual metaphors of temperature related expressions particularly (Coldness)in English and Arabic languages. Its main purpose is to seek the similarities and differences in the two languages. This study examines the shared and cultural-specific conceptual metaphors , and the extent to which the difference in conceptual metaphors can be related to cultural and physiological factors .The study hypothesizes the following for the aims to be achieved: (1) human tend to represent emotions by utilizing source domains that are grounded in their experience .(2) English and Arabic have similarities and differences in highlighting and utilizing temperature concepts to understand abstract domains.The main conclusions in this study are:(1) English and Arabic have similarities in conceptual metaphors .The reason behind these similarities is because they are embodied and grounded in human’s experience .(2) There are certain differences in both languages in conceptualizing certain target domains due to cultural differences.
Terceira onda variacionista: continuidade ou descontinuidade de fases?
Authors: Langa Lacerda Marcela , Görski Edair Maria , Paza Carla Regina Martins 
Published: January 2023

A sistematização dos estudos da sociolinguística variacionista em três ondas (ECKERT, 2012), ou fases, organiza, de certo modo, os trabalhos que vêm sendo realizados na área desde a década de 1960. Refinando essa sistematização, este artigo objetiva discutir a (in)adequação epistemológica (e teórico-metodológica, por conseguinte) da aproximação entre as ondas com base em argumentos favoráveis e desfavoráveis à ideia de continuidade/complementariedade entre as fases. De cunho interpretativista, esta investigação constitui-se como pesquisa bibliográfica e examina Eckert (2000; 2008; 2012; 2016a; 2016b; 2018), Labov (2001, 2010), Eckert e Rickford (2001), Coupland (2001; 2007, 2014); Camacho (2013; 2015) Bell (2001; 2014; 2016), Eckert e Labov (2017), Hernández-Campoy (2019; 2020), dentre outros autores. As reflexões apontam para a possibilidade de duas diferentes interpretações sobre a relação que se estabele entre as diferentes fases variacionistas: por um lado, a de que há um continuum epistemológico entre as três fases, de modo que seus preceitos se encontrariam integrados, na terceira onda, ensejando uma teoria de variação robusta; por outro lado, a de que “não” há um continuum epistemológico entre as três fases, uma vez que a primeira fase se harmonizaria com procedimentos de uma abordagem estrutural e a terceira fase, com procedimentos de uma abordagem antropológico-discursiva, ensejando, essa última, uma teoria de variação robusta pelos aspectos que lhe são constitutivos (e não por uma integração de preceitos das três fases). Diante da discussão desenvolvida, destacamos a relevância de a área se debruçar sobre esse controverso ponto metateórico.
Costos de producción en el Centro de Rehabilitación Turi – Ecuador
Authors: Velasteguí Villacres Rosa Elcira , Lituma Yascaribay Mónica , Ordóñez-Parra Janice , Andrade Amoroso Rolando 
Published: January 2023

Como parte de un modelo de gestión penitenciaria, que promueve la rehabilitación social a través de espacios que contribuyen a las actividades educativas, laborales y sociales; enmarcada en la construcción de un plan de vida para los ciudadanos insertos en estas realidades la presente investigación tiene como objetivo determinar el sistema de costos de producción idóneo para los talleres del Centro de Rehabilitación Social Sierra Centro Sur Turi – Cuenca, con el fin de cooperar desde los espacios universitarios con acciones específicas que permitan a las personas privadas de libertad competir con el mercado exterior en igualdad de condiciones. La investigación tuvo un enfoque mixto, no experimental, con la aplicación del método deductivo y analítico, apoyados con la técnica de la encuesta. Como resultado se determinó que el más favorable al designar los costos indirectos es mediante la aplicación del sistema de costeo basado en actividades, cuyo porcentaje de utilidad obtenido fue de 39,87% entre los productos de análisis camas y veladores, y 42,83% de utilidad en el método tradicional, a pesar de ser 2,96% más bajo el sistema costeo basado en actividades se fundamenta en que facilita la creación de una base informativa que permita la ejecución de un proceso de gestión de calidad total. Además, se calcula de forma más precisa los costos indirectos de producción, comercialización y administración. Lo que contribuirá para que las Personas Privadas de Libertad logren su inclusión a la sociedad, ofertando sus productos, mejorando su calidad de vida y de sus familias.
Çoxgünlük dağ- piyada idman yürüşlərində idmançı turistlərin işgörmə qabiliyyətinin göstəricilərinin dəyişməsinin tədqiqi
Authors: Bağırov V. M. , Məmmədov Y. B. , Bağırov E. V. 
Published: January 2023

Hazırki işin aktuallığı idman turizminin sağlamlaşdırma mənasını əks etdirməkdən ibarətdir. Bununla əlaqədar aşağıdakı vəzifələr qoyulmuşdur:

a) dağ-piyada turistlərinin fiziki hazırlığından və idman turist yürüşünün gedişatı şəraitindən asılı olaraq ümumi işgörmə qabiliyyətlinin dəyişmə səviyyəsinin tədqiqi;
b) əhalinin müxtəlif təbəqələrinin fiziki imkanlarına müvafiq olaraq adekvat nümunəvi dağ-piyada marşrutlarının hazırlanması;
c) yürüşdən əvvəl dağ-piyada turistlərinin ümumi fiziki hazırlığı metodikasının hazırlanması.
Internalisasi Nilai-nilai Pendidikan Agama Anak Asuh oleh Asisten Rumah Tangga pada Keluarga Wanita Karir
Authors: Amaliena Alifah , Makniyah Jauharotul 
Published: January 2023

Family has very important role in the children education process. The responsibility o parents in education is the first educator, especiallyÂ the role of the mother is the most important role. But in reality, currently there are some women who work outside the home and must be willing to leave their children and fully hand over childcare to household assistants for a task they are assigned. In this condition, with all the limitationsÂ the housewife replaces the role of her biological mother not only in the aspect of care, but also in education. This study aims to determine how the internalization process of household assistant in internalize religious values in their foster children and what are the supporting and inhibiting factors for internalizing household assistants in instilling religious values in their foster children. The method in this study used qualitative approach with a type of case study. Data sources in this study were interviews, observation and documentation. And the sampling technique using porpusive sampling. Based on the results of this study, the process of internalizing household assistants in internalize the religious education values has a very positive impact children, children can receive religious education and practice it in their daily life.Â
Implementasi Model Pembelajaran Quantum Learning dalam Meningkatkan Motivasi Belajar
Authors: Maulidi Achmad 
Published: January 2023

Learning with the Quantum Learning model seeks to maximize all elements contained in learning including all the potential and abilities that exist in students. This is intended to make the learning carried out by the teacher maximum and the students also maximally absorb the material presented. The main focus of this study is to determine the application of the Quantum Learning learning model in increasing student learning motivation, the effectiveness of applying the model and the factors that support and hinder the application of the Quantum Learning learning model.Â Based on the results of the study,Â the role of teachers in the application of the Quantum Learning learning modelÂ makes teachers closer to students so as to provide a comfortable atmosphere when starting teaching and learning activities in the classroom. The application of thisÂ model has a positive effect on increasing student motivation, as seen from theÂ enthusiasm of students participating in teaching and learning activities in the classroom, the students are very interested in honing their skills. The supporting factors in the application ofÂ the Quantum LearningÂ learning model are the teacher's example, the activeness and discipline of the teacher and parents as the main control holders in building student learning motivation, while the obstacles are the lack of media, and time constraints.