bluuebunny/crossref_metadata_2025_split huggingface dataset:
Predictive Ability of Financial and Non-Financial Performance for Financial Statement Publication Time Frame: Moderating Role of COVID-19 Pandemic
Authors: Polii Harke Revo Leonard , Soewignyo Fanny , Sumanti Elvis Ronald , Mandagi Deske Wenske 
Published: July 2023

Purpose: This study examined the ability of financial and non-financial performance in predicting financial reports publication time frame as moderated by the COVID-19 pandemic.

Theoretical framework: Signal theory postulates that management serves a crucial role in providing information to stakeholders regarding the condition of the company (Brigham & Houston, 2001). According to Spence (1973), companies are motivated to provide relevant information to stakeholders. If the performance conditions are good, the company tend to speed up the process of presenting financial statements. Conversely, if performance is poor, there is a tendency to delay the financial reports publication. The long span of time for the publication of financial reports can indicate bad news that the company has so that it has yet to publish the news to the public. Scott (2015) suggests that when managers know there is unfavorable news about the condition of the company in the future, they will avoid publishing this information or at least delay the presentation of financial statements.

Method/design/approach: Financial performance was measured by four indicators: profitability, liquidity and solvency. Meanwhile, variable non-financial performance was measured by the index of good corporate governance (GCG) and auditor reputation. The proposed model was tested based on the quantitative data collected from 156 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 and 2020. The multiple regression analysis was performed to analyze and interpret the data.

Results and conclusion: Result indicates that solvency, good corporate governance, and auditor reputation were significant predictors of the time span of financial report publication. However, the predictive ability of profitability and liquidity on the publication timeframe was found to be not significant. Furthermore, the results show that the COVID-19 pandemic moderates the ability of profitability and good corporate governance in predicting the publication timeframe.

Research implications: Financial and non-financial performance indicator gives different results in predicting the RWPLK of manufacturing companies in Indonesia. ROA and CR are not able to predict RWPLK, but DER, GCG, KAP are able to predict RWPLK. The role of the COVID-19 pandemic was able to moderate the ability of ROA and GCG in predicting the timeframe for publication of financial reports, but was unable to moderate the ability of CR, DER and KAP in predicting RWPLK.

Originality/value: The present study provides the first empirical evidence on the moderating role of the COVID-19 pandemic on the predictive ability of financial and non-financial performance for financial statement publication time frame.
China’s National Socioeconomic Strength in Science and Technology Development
Authors: Quang Phan Duy , Duc Phan Minh 
Published: July 2023

Structured abstract - Creating a breakthrough for China's national strength on the basis of prioritizing science and technology development is a particular and important aspect of China's development orientation in the context of the Industry 4.0. These have intrigued the authors in the research that the policies for building China’s socioeconomic national strengths should be studied thoroughly.

Purpose: The Central Leading Group for Cybersecurity and Informatization and Central Cyberspace Affairs Commission’s operations and their effectiveness should be studied thoroughly to know more about the national strengths of China.

Method/design/approach: This study has been conducted in qualitative approaches. The research is largely based on the documentary method and the observation method of the Communist Party of China in order to assess the strategic direction of the country's socio-economic development.

Results and conclusion: The development of science and technology has also been identified by Chinese leaders as an important strategic issue related to national development and security. The development level of science and technology, especially achievements in the high-tech field, has become a fundamental foundation for China's national strength contemporarily. However, one of China's major weaknesses also lies in the high-tech field, while the country has not mastered a number of core technologies. The Chinese number of patents is large but the quality is not corresponding.

Research implications: Among the major findings, the United States and its allies have recognized the competitive threats of China's reforms and breakthroughs in science and technology recently. Since then, there have been drastic countermeasures, turning the high-tech into a front line in the strategic competition with China.

Originality/value: This can be explained by the fact that methodical, synchronous, and focused institutions and policies, supported by huge financial resources, are helping China transform strongly from a "follower" to a "frontier" country, even being a "pioneering" in science and technology globally.
The Circular Economy: a Case Study Approach Case Study of the Production of Metallized Briquets and Their use in Steel Blast Furnace
Authors: De Oliveira Julimar Pedro , Teixeira Ricardo Luiz Perez 
Published: July 2023

Purpose: This article aims to bring information about the development and manufacture of metallic briquettes under the circular economy context.

Method/design/approach: The methodology used will be the case study descriptive category, in which we have: the description, through the expertise of a metallic briquettes Brazilian company, the local context, according to current legislation in Brazil, information on the cost-benefit ratio of briquettes in steel production and putting an end to the international scene with regard to the so-called circular economy and tripod of sustainability.

Results and conclusion: The metallic briquettes are particularly profitable to use in pig iron production. They are inside circular economy context allow to conclude that use of these briquettes as a part of charge in steel blast furnaces is according with tripod of sustainability.

Research implications: The research contributes to practical application of metallic briquettes derived from the agglomeration of co-products in the chain of production of pig iron. From the theoretical point of view, this work contributed to addressing the scarcity of research involving transformation of solid waste into briquettes as a part of charge in steel blast furnace.

Originality/value: The results obtained in this study are innovative and relevant to the scientific community, in the context of the use of metallic briquettes as a part of charge in steel blast furnace. The potential performance of metallic briquettes inside circular economy context allow to conclude that use of these briquettes is according with tripod of sustainability.
AVALIAÇÃO DAS CONDIÇÕES SOCIOECONÔMICAS DA RESERVA EXTRATIVISTA DO RIO CAJARI/AP
Authors: Da Silva Júnior Daniel Melo , Sindelar Fernanda Cristina Wiebusch , Johann Liana , De Freitas Elisete Maria 
Published: July 2023

Objetivo: Este estudo objetiva avaliar as condições socioeconômicas das famílias que integram a Comunidade do Marinho, situada no interior da RESEX Cajari-AP, sob o enfoque do desenvolvimento sustentável.
Referencial teórico: Para ser sustentável, o desenvolvimento precisa ser economicamente eficiente, socialmente desejável e ecologicamente equilibrado, devendo ser compreendido como uma estratégia de longo prazo que visa erradicar a pobreza, reduzir a desigualdade e tornar o crescimento inclusivo, e a produção e consumo mais sustentável. As RESEX, áreas territoriais destinadas à exploração autossustentável por populações nativas e à conservação dos recursos naturais renováveis, se caracterizam como unidades de uso sustentável para comunidades que nelas residem.
Método: Foi realizado um estudo de caso com levantamento de dados por meio de entrevista e visita in loco.
Resultados e conclusão: Os resultados revelam que na comunidade do Marinho predomina uma população jovem, do sexo masculino, com reduzido nível de escolaridade. A geração de renda das famílias está associada à exploração da biodiversidade e é dependente do repasse de recursos públicos. Já a infraestrutura é simples com limitação dos serviços públicos, estando as famílias expostas a riscos socioambientais.
Implicações da pesquisa: O estudo aponta as necessidades da comunidade do Marinho e de toda a RESEX Cajari e sugere ações para que o desenvolvimento sustentável seja atingido.
Originalidade/valor: Os resultados obtidos no presente estudo são inéditos e relevantes para a RESEX Cajari-AP, subsidiando a elaboração de projetos e programas capazes potencializar o desenvolvimento sustentável da comunidade.
Mapeamento das publicações sobre a avaliação da disponibilidade hídrica em pequenas bacias hidrográficas
Authors: Costa Isabella Almeida , De Oliveira Thaynara Lorrayne , Dos Santos Hellem Victoria Ribeiro , Formiga Klebber Teodomiro Martins , Scalize Paulo Sérgio 
Published: July 2023

Objetivo: investigar metodologias aplicadas para as estimativas de disponibilidade hídrica superficial e subterrânea em pequenas bacias hidrográficas, com destaque para as regiões rurais, visando possível aplicação em comunidades rurais brasileiras.
Referencial teórico: em decorrência dos inúmeros casos de problemas de abastecimento populacional devido à baixa disponibilidade hídrica, esse assunto tem se tornado uma das referências para o manejo e gestão de água.
Método: realizou-se uma busca bibliográfica nas plataformas Web Of Science e Scopus, visando artigos que tratassem do cálculo da vazão mínima, escoamento de base, pequenas bacias e pequenas bacias hidrográficas. Foram analisadas as metodologias desenvolvidas nos artigos de forma a selecionar as mais adequadas, verificando a disponibilidade de dados a serem utilizados em cada uma delas.
Resultados e conclusão: o método de avaliação mais utilizado foram os softwares de modelagem hidrológica, para as estimativas das fontes superficiais e subterrâneas, resultado semelhante ao levantado em artigos brasileiros. O emprego de modelos hidrológicos foi um método compatível com o uso em pequenas bacias rurais, por permitir inúmeras possibilidades de resultados e de dados de entrada, auxiliando no processo de monitoramento e previsão de cenários.
Implicações da pesquisa: auxiliar na tomada de decisão referente ao uso dos recursos hídricos de comunidades rurais, indicando metodologias que podem ser aplicadas a bacias hidrográficas com áreas pequenas, monitoramentos pouco constantes e os dados escassos.
Originalidade/valor: a determinação de metodologias que estimem a disponibilidade hídrica e sejam aplicáveis em comunidades rurais auxilia na gestão dos recursos, para que seja possível determinar mecanismos que barrem a superexploração e garantam o desenvolvimento local.
Dreams’ Neurophysiology: Integration of Neuroscience Concepts and Psychoanalysis
Authors: Barbosa Fernando Campos , Tadine Rodrigo Martins , Rezende Janaina Drawanz Pereira , Lopes Gabriel César Dias , Shiozawa Pedro , Borges Wagner Hilário Padula 
Published: July 2023

Objectives: Evaluate the available informations about dreams, analyzing hypotheses of the neuroscience and psychoanalysis. It is proposed to show discoveries of the dreams’ neurobiology as well as how psychology can explain this phenomenon, in order to observe an integration between these perspectives.

Methods: For this literature review studies were selected (databases - MEDLINE, PUBMED, SCIENCE DIRECT, SciELO and LILACS -, websites and Scientific Journals) on neuroscience and psychoanalysis with approaches of neurobiological processes and dreams meanings.

Main Findings: On the selected studies about this theme, were described the dreams neurobiology besides hypotheses about the origins and functions about them. Psychoanalytic theories are referred for demonstrate the dreams influence under the emotions and vice versa.

Research Implications: There is a connection between studies about dreams from neuroscience and psychoanalysis, which is propelling new researches. Psychotherapy shows empirical results about dreams, which have inspired and guided neuroscientific investigations. There are studies that discuss the relationship between studies about dreams in neuroscience and psychoanalysis, and those are essential to obtain a better understanding of the complexity that surrounds the meaning of dreams at psychosocial and neurophysiological fields. Within this proposal, the present paper expands the understanding of the interrelationships and integration of concepts between neuroscience and psychoanalysis repertory about the dreams.

Originality/value: The paper contributes with the literature of the specific area in the area, due the perspective on psychoanalytic theories of neurobiological functions, and the importance of interconnecting the concepts involved in understanding the phenomenology of dreams.
Demand for Indonesian Patchouli Oil Exports: the Panel Autoregressive Distributed Lag (Ardl) Approach
Authors: Silvia Vivi , Sartiyah  , Fitra Muhammad Raihan 
Published: July 2023

Purpose: This study aims to analyze the demand for oil exports and determine the short-term and long-term impact of patchouli oil price variables, per capita income of patchouli oil export destinations, and the real exchange rate on Indonesia's patchouli oil export demand.

Theoretical framework: is supported by literature on demand of patchouli oil export

Method/design/approach: This study employed panel ARDL regression (Autoregressive Distributed Lag) on data from 2006 - 2021

Results and conclusion: All variables significantly adversely affected the export demand over the long term but not the short term.

Research implications: The Indonesian government is advised to carry out more intensive policies on the patchouli oil price variable to increase demand for patchouli oil exports in various countries so that the gap between world prices and export prices can be adjusted. It is also recommended that the central or regional government be able to establish various cooperations between countries so that world patchouli oil prices could remain stable, with the hope of increasing state revenues and demand for Indonesian patchouli oil exports.

Originality/value: Indonesia is a country whose economy is supported by the export sector of agricultural commodities, one of which is patchouli oil exports. Because this sector greatly contributes to the national economy, it is important to analyze the determinants of demand for patchouli oil exports.
Impulsionando a economia circular com o omnichannel usando blockchain e mecanismos de incentivos comportamentais: uma análise bibliométrica
Authors: Rodrigues Leandro da Silva Goulart , Vieira Pedro Senna , Gomes Ana Carla de Souza , Severo Eliana Andréa , Marujo Lino Guimarães 
Published: July 2023

Objetivo: O objetivo deste estudo é analisar como o uso de blockchain e mecanismos de incentivos comportamentais pode impulsionar a economia circular através do omnichannel reverso, incluindo os riscos envolvidos na supply chain.
Referencial teórico: O estudo se baseia na literatura existente sobre economia circular, omnichannel reverso, blockchain, mecanismos de incentivos comportamentais e riscos em supply chain.
Método: A pesquisa foi realizada por meio de uma análise bibliométrica, revisando a produção científica, tendo como base o protocolo PRISMA.
Resultados e conclusão: Os resultados da pesquisa sugerem que o uso de blockchain e mecanismos de incentivos comportamentais pode ser efetivo na promoção da economia circular através do omnichannel reverso, melhorando a transparência, a confiança e a eficiência dos processos, além de mitigar os riscos envolvidos na supply chain. A conclusão é que o uso do omnichannel reverso com tecnologia blockchain e mecanismos de incentivos comportamentais é uma estratégia promissora para fomentar a economia circular e gerenciar riscos na supply chain.
Implicações da pesquisa: A pesquisa tem implicações práticas para empresas e governos, que podem utilizar as descobertas para impulsionar a economia circular e alcançar objetivos de sustentabilidade, considerando os riscos envolvidos na supply chain.
Originalidade/valor: O estudo é original porque fornece uma abordagem nova sobre como a adoção de blockchain e mecanismos de incentivos comportamentais pode impulsionar a economia circular através do omnichannel reverso, incluindo a mitigação dos riscos envolvidos na supply chain.
Palavras-chave: Economia circular. Omnichannel reverso. Blockchain. Mecanismos de incentivos comportamentais. Riscos em supply chain.
Changes to the Tariff Policies of the Electricity Distribution Segment And its Effects on the Economic Performance of Investments in Fixed Assets
Authors: Ferreira Nayara Amaral , Resende Paulo , Silva Athos 
Published: July 2023

Objective: This article discusses the effects of changes in electricity distribution regulation on the economic performance of fixed asset investments.

Theoretical Framework: The analyses in this study are based on Ferreira's (2021) research conducted on a concessionaire's asset database, considering the period between two tariff cycles.

Method: The methodology used in this study included the analysis of regulatory documents related to the 4th Tariff Review Cycle of a specific distributor, from April 2013 to May 2018. The analysis of these documents was conducted through organization and comparison of versions, based on continuous readings, following Ferreira's (2021) guidelines.

Results and Conclusions: Although they can cause distortions in the evaluation and decision-making processes regarding investments, the regulatory changes analyzed in the research had a positive effect on the economic performance of the selected sample's assets.

Research Implications: It was observed that regulatory changes are important for regulation to adapt to the reality and needs of the sector but can impair the evaluation and decision-making process regarding fixed asset investments in the electricity distribution segment in Brazil.

Originality/Value: The research results emphasize the importance of concessionaires actively participating in public discussions proposed by the regulatory agency to carefully evaluate all possible consequences of regulatory changes for the economic performance of assets and the provision of public service.
ANÁLISE TEMPORAL DA OCUPAÇÃO DO ESPAÇO URBANO EM ÁREA DE VULNERABILIDADE FÍSICA E AMBIENTAL: ESTUDO DE CASO NO BAIRRO DA MACAXEIRA, RECIFE-PE
Authors: Da Silva Flaviana Gomes Alves , Lafayette Kalinny Patrícia Vaz , Silva Rayane Gabriella Pereira da Silva 
Published: July 2023

O objetivo deste estudo é avaliar o avanço das condições de riscos ambientais e físicos no bairro da Macaxeira, Recife-PE, em decorrência do processo de crescimento urbano e dos impactos das ações antrópicas no local. Na foram utilizadas ortofotocartas, imagens satélites, vetorização, registros fotográficos com o auxílio do software ARCGIS versão 10.7.1 e técnicas de geoprocessamento, para possibilitar uma análise temporal a partir do aumento da densidade demográfica, representadas em mapas de uso e ocupação do solo avaliação dos anos de 1964, 1975, 1986, 2004, 2014 e 2021. Para esta avaliação foram considerados os indicadores ambientais, classificados em 4 tipos: redução de cobertura vegetal, evolução da mancha urbana, ausência da infraestrutura e solo exposto. Assim,no decorrer de 57 anos foi constatado que a ocupação urbana desordenada aumentou 50%, chegando em 2021 a atingir 84,44%, e em relação a vegetação houve uma descarga drástica de 46%. Outro fator relevante, foi estabilizar o percentual do sistema viário, variando entre 8% e 10%, em que se conclui a falta de desenvolvimento da infraestrutura viária de acesso dos moradores. Quanto ao solo exposto, houve uma diminuição de sua área de 8,13% para 2,19%, refletindo as ocupações territoriais. Diante do exposto, há necessidade de ações desenvolvidas para conter o risco de associações de encostas e alagamentos no local, assim como desenvolver ações de conscientização ambiental para evitar as ações antrópicas na área em estudo.foi estabilizar o percentual do sistema viário, variando entre 8% e 10%, em que se conclui a falta de desenvolvimento da infraestrutura viária de acesso dos moradores. Quanto ao solo exposto, houve uma diminuição de sua área de 8,13% para 2,19%, refletindo as ocupações territoriais. Diante do exposto, há necessidade de ações desenvolvidas para conter o risco de associações de encostas e alagamentos no local, assim como desenvolver ações de conscientização ambiental para evitar as ações antrópicas na área em estudo. foi estabilizar o percentual do sistema viário, variando entre 8% e 10%, em que se conclui a falta de desenvolvimento da infraestrutura viária de acesso dos moradores.Quanto ao solo exposto, houve uma diminuição de sua área de 8,13% para 2,19%, refletindo as ocupações territoriais. Diante do exposto, há necessidade de ações desenvolvidas para conter o risco de associações de encostas e alagamentos no local, assim como desenvolver ações de conscientização ambiental para evitar as ações antrópicas na área em estudo.

Palavras-chave: Análise temporal. Ocupação urbana desordenada. Riscos físicos e ambientais.
Social Risk Management and its Implications on the ESG Agenda: An Analysis of the Banking Sector in Brazil
Authors: Salles Wagner , Ramos Wagner dos Santos , Barros Sergio Ricardo da Silveira , Veloso Leticia Helena Medeiros 
Published: July 2023

Purpose: Inquiring how the practices of the social dimension of the ISE-B3 relate to the ESG agenda and what they represent for the social issue, the study assessed the social sustainability practices regarding social and labor relations of four banks listed in the ISE-B3 portfolio. Method/design/approach: As an exploratory study, the research applied a documentary analysis to the social dimension of the ISE-B3, delimiting itself to four companies from the banking sector in Brazil, in the last four portfolios published. Considering 165 selected questions, we opted for a statistical percentage treatment that expresses the company commitment index on social sustainability inquired in the questionnaires. Results and conclusion: The data indicate that the four companies express a commitment index ranging between 74% and 89%, which is considered a significant level. However, the data also indicate that social sustainability is more focused on social risks, which represent a threat to business value, than on the social impacts on the publics affected by the company operations. Research implications: The study can contribute to a better understanding of the challenges of addressing the social dimension of sustainability in the face of the interest in making the business an economically attractive investment in an essentially economic business model. Originality/value: The study can contribute to new perspectives for developing Corporate Social Responsibility models, so that social indicators can be directed to the impacts on the target publics.