bluuebunny/crossref_metadata_2025_split huggingface dataset:
HYSTERESIS PROPERTIES OF QUICKLY HARDENED Nd-Fe-B ALLOYS
Authors: Ерёмин А.М. , Манаков Н.А. , Узенбаев Ф.Г. 
Published: May 2023

Проведен сравнительный анализ гистерезисных свойств трех групп быстрозакаленных сплавов разной степени дисперсности. Сплавы, в которых кристаллиты Nd2Fe17B находятся в парамагнитной матрице Nd. Тонкий слой Nd разделяет кристаллиты Nd2Fe17B и блокирует обменное взаимодействие между ними. Сплавы стехиометрического состава Nd2Fe17B, в которых зёрна магнитотвёрдой фазы Nd2Fe17B находятся в непосредственном контакте друг с другом. Сплавы, обеднённые редкоземельным металлом по сравнению со стехиометрией Nd2Fe17B. Они представляют гетерогенную смесь зёрен фаз Nd2Fe17B и a-Fe. Максимальные значения коэрцитивной силы наблюдаются у микрокристаллических сплавов при основном механизме перемагничивания путем зародышеобразования обратных доменов. Повышенные значения остаточной намагниченности связаны с обменным взаимодействием между кристаллитами и реализуются у нанокристаллических сплавов, представляющих гетерогенную смесь зёрен фаз Nd2Fe17B и a-Fe и сплавов стехиометрического состава. Установлено, что форма и соотношение кривых намагничивания после термического размагничивания, размагничивания знакопеременным полем и обратным полем могут служить надежным свидетельством характера основного механизма перемагничивания сплава и его трансформации в зависимости от степени дисперсности микроструктуры.
A comparative analysis of the hysteresis properties of three groups of rapidly quenched alloys with different degrees of fineness has been carried out. Alloys in which Nd2Fe17B crystallites are in a paramagnetic Nd matrix. A thin Nd layer separates the Nd2Fe17B crystallites and blocks the exchange interaction between them. Alloys of the stoichiometric composition Nd2Fe17B, in which the grains of the hard magnetic phase Nd2Fe17B are in direct contact with each other. Alloys depleted in rare earth compared to Nd2Fe17B stoichiometry. They represent a heterogeneous mixture of grains of the Nd2Fe17B and a-Fe phases. The maximum values of the coercive force are observed in microcrystalline alloys with the main mechanism of magnetization reversal by nucleation of reverse domains. Increased values of residual magnetization are associated with the exchange interaction between crystallites and are realized in nanocrystalline alloys, which are a heterogeneous mixture of grains of the Nd2Fe17B and a-Fe phases and alloys of stoichiometric composition. It has been established that the shape and ratio of the magnetization curves after thermal demagnetization, demagnetization by an alternating field, and a reverse field can serve as reliable evidence of the nature of the main mechanism of alloy remagnetization and its transformation depending on the degree of microstructure dispersion.
Theoretical Substantiation of Optimum Energy Efficiency of Ultrasonic Wet Dispersing
Authors: Голых Р.Н. , Минаков В.Д. 
Published: May 2023

Представлены и проанализированы известные предварительные экспериментальные результаты ультразвукового диспергирования суспензии. Обоснована необходимость определения оптимальных режимов, обеспечивающих максимальную энергоэффективность ультразвукового мокрого диспергирования. Предложены физический механизм и теоретическая модель ультразвукового диспергирования. Модель позволяет рассчитать фракционный состав дисперсных частиц и оценить, что максимальная энергоэффективность существует при фиксированной интенсивности для различных материалов твердых частиц.
The known preliminary experimental results of ultrasonic dispersing of suspension were presented and analyzed. The need for determination optimum modes providing maximum energy efficiency of ultrasonic wet dispersing is justified. The physical mechanism and the theoretical model of ultrasonic dispersing were proposed. The model allows to calculate fraction composition of dispersed particles and to evaluate, that the maximum of energy efficiency exists at fixed intensity for different materials of solid particles.
Do Vision and Mission Really Matter? The Management Control Experiences of Reformed Public Hospitals in Indonesia
Authors: Prayudi Made Aristia , Nurkholis Nurkholis , Saraswati Erwin , Rusydi Mohamad Khoiru 
Published: May 2023

Purpose: This study aims to investigate how reformed public hospitals in Indonesia design and implement their vision and mission as a management control (MC) mechanism.

Theoretical framework: This study employs the Simon’s Levers of Control (LOC) framework and focuses on the belief systems lever.

Design/methodology/approach: A semi-structured interview was used in this study to conduct qualitative research. The informants are 13 top management team (TMT) members from four BLUD public hospitals (PH) in Indonesia. The qualitative interview data were condensed, displayed, and analyzed. To analyze the data, the thematic deductive analysis approach was utilized.

Findings: This study concluded that in Indonesia, reformed PH's vision and mission remain mostly reliant on those of the local government as well as the accreditation requirement for gaining legitimacy. It is also found that a vision and mission statement reflecting the core values of an organization can be a driver for the MC mechanism as a whole.

Research, Practical & Social implications: This study has practical implications for policy making in the context of BLUD PH management. All hospital components should understand the hospital's vision and mission. It's also vital to establish a vision and mission statement that's relevant to the increasingly competitive business climate of health service providers in Indonesia, so that the strategies used can help the organization attain its goals.

Originality/value: This is the first study to examine the relationships between vision and mission, as well as the overall management control system, in Indonesian public hospitals following the reform of the financial management status of public organizations. This study examines how relevant the vision and mission of public hospitals in Indonesia are, as well as how effectively they can adapt to a more competitive and business-focused organizational environment.
Bibliometric Analysis of Corporate Sustainability Performance: Current Status, Development and Future Trends
Authors: Gardazi Syeda Saba Nazir , Hassan Ahmad Fahmi Sheikh , Bello Mohammed Sabo 
Published: May 2023

Purpose: This study aimed to focus on bibliometric analysis and the concept of corporate sustainability performance (CSP) to understand the evolutionary and developmental trends in the field of CSP.

Design/methodology/approach: This study conducted a bibliometric analysis of 1,518 Scopus-indexed documents on CSP published from 1975 to August 2021 to provide meaningful insights for further discussions. For this purpose, the study used VOSviewer software for drafting the literature and Harzing's Publish or Perish software to obtain impact matrices and citation information.
Findings: The findings revealed that the number of CSP-related publications has increased in recent years (1975-1991: 21 publications, 1992-2007: 206 publications, and 2008-2021: 1291 publications). Furthermore, the findings revealed a significant increase in interest in the CSP field. Business, management, and accounting (34 %) were the most studied subject areas, and the Journal of Business Ethics, with a TP of 150, as the most productive scientific journal.

Research, Practical & Social implications: This study examines how academic interest in CSP has evolved and identifies areas for further exploration in the CSP context. This study contributes to the current literature in the CSP domain by providing a bibliometric analysis. Furthermore, this bibliometric analysis would aid in decision-making and policy formulation related to CSP.

Originality/value: The overall findings revealed an increase in CSP development in the scientific field, linked to the continued expansion of empirical research papers, researchers/authors, and citations.
The Relationship Between the Risk Disclosure and Risk Management Committee on Banks Value: Empirical Evidence From Jordan
Authors: Malahim Sari Sulaiman 
Published: May 2023

Purpose: Government levels may better fulfill the expanding expectations for public service governance, performance management, and accountability with the use of risk management backed by an integrated management accounting and control system. To explain how the risk management committee and risk disclosure affect bank value, this paper draws on agency theory and signaling theory, by using the market to book ratio (MTBR) to measure bank value.

Theoretical Framework: This article explains how the characteristics of risk management committees (RMCC) (size, independence, qualifications, meetings, executive membership, expertise, and dual membership) and voluntary risk disclosure influence each other on the value of Jordanian banks from 2014-2021.

Design/methodology/approach: The descriptive statistics of risk disclosure practices were calculated by the study sample using data from 18 banks collected between 2014 and 2021. The study variables' observations have an unbalanced distribution as well. 120 observations across all study variables are included in this paper. To calculate the bank value in this study, we use the Market to Book Ratio (MTBR). The regression analysis employed the multiple regression model.

Findings: The results indicate that risk management committee qualifications in accounting or finance significantly negatively affect bank value, while other variables have a significant impact on the value of Jordanian banks, such as risk management committee expertise, risk management committee dual membership with the compensation committee, risk management committee independence, and executive membership in the composition of the risk management committee.

Originality/value: This paper provides new empirical evidence in financial and accounting literature regarding the effect of the RMCC characteristics on Jordanian banks' value. Also, The main contribution of the paper is the discovery that the influence of an RMCC tends to encourage more disclosure of risk management to minimize risks.
Efforts to Increase the Growth of Islamic Bank Financing by Diversifying the Right Financing Types
Authors: Junaeni Irawati , Kurniawati Dian , Ridarmelli  , Iqbal Muhammad 
Published: May 2023

Purpose: This study aims to find an effective formula in encouraging the growth of the three types of financing, equity-based financing, debt-based financing and lease-based financing.

Theoritical Framework: Some factors originating from both internal and external bank may affect bank in channeling its financing. The development of total Islamic bank financing is affected by microeconomic and macroeconomic factors. Several microeconomic factors, including non-performing financing (Nastiti & Kasri, 2019), profitability (Murni et al., 2018; Nastiti & Kasri, 2019), third party funds (Annisa & Yaya, 2015; Arnan & Kurniawasih, 2014; Destiana, 2016; Furqaini & Yaya, 2016; Giannini, 2013; Ispad, 2019; Jamilah, 2016; Priyanto et al., 2016) and equivalent rate (Kiswanto, 2013; Kurniawanti & Zulfikar, 2014; Pramono, 2013; Riyanto, 2016). While macroeconomic factors are economic growth (Anwar et al., 2020; Ayyubi et al., 2017; Hafizh et al., 2020), inflation (Mubarok et al., 2020; Nastiti & Kasri, 2019), interest rates (Hafizh et al., 2020; Mubarok et al., 2020).

Design/Methodology/Approach: This study employed a quantitative approach with data analysis methods error correction model and co-integration. The secondary data selected as the sample range from quarter four (2014) to quarter first (2022).

Findings: Overall the growth in Islamic bank financing is influenced by macroeconomic and microeconomic variables. From a macroeconomic perspective, equity-based financing is more influenced by economic growth than interest rates and inflation. Meanwhile, debt-based financing and lease-based financing are more influenced by interest rates than economic growth. From a microeconomic perspective, the growth of third-party funds always affects the three types of financing, while non-performing financing and the level of profit sharing only affect equity-based financing.

Research, Practical & Social Implications: It is recommended that Islamic banks focus more on collecting third party funds in order to encourage financing growth. Suggestions for further research are that the time period is made in years and use a more comprehensive analysis method to see the two-way interaction between the existing research variables.

Originality/Value: Economic growth and interest rates can be used as macroeconomic indicators in controlling the growth of the three types of Islamic bank financing. The high interest rate will encourage the growth of equity-based financing, but on the other hand it will slow down the amount of debt-based financing. Meanwhile, microeconomic indicators such as the growth of third party funds are the determinants in encouraging the growth of the three types of financing, in addition to non-performing financing and the equivalent rate.
The Impact of Social Identity on Tax Compliance in Indonesia During the Pandemic COVID-19
Authors: Dwianika Agustine , Sofia Irma Paramita , Uddin Nur , Retnaningtyas Ika 
Published: May 2023

Purpose: This study aims at examining the impacts of manufacture’s social identity on their tax attitudes, and how these effects on firm’s tax compliance, and used a qualitative method

Theoretical framework: Two techniques are distinguished in Devos' (2014) Compliance Theory: the Economic Deterrence Approach and the Psychological Approach. Research by Scott & Grasmick (1998) as cited in Trivedi, Shehata & Lynn (2003) examined that even if economic elements are crucial for evaluating compliance behavior, they are insufficient to fully explain the level of compliance.

Design/methodology/approach: The sample of the study are 101 respondents. This study uses quantitative methods to collect, process, and analyze data to draw empirical conclusions.

Findings: The data from 101 respondents reported that membership and identity affect their firm’s tax compliance, but not private collective self-esteem and public collective self-esteem. The result shows that dependence on the community and stakeholder views on corporate identity are considered important by companies in order to increase public trust. Meanwhile, private and public collective self-esteem is no longer the key. It implies that the former is more likely to have a higher cost of tax collection to represent tax compliance, which may restrict funds for their public sector and adversely affects its functionality. This is consistent with the previous findings that identity socially impacted tax compliance, instead of self-esteem.

Research, Practical & Social implications: Research results for manufacturing managers related to strengthening social identity factors in order to improve overall corporate tax compliance, such as joining tax communities, professional memberships, and the like. By having a clear social identity, managers have channels to discuss tax issues and find solutions to tax problems more easily.

Originality/value: The tax compliance issues findings related to self esteem approach having new model for DGT’s to optimize tax income strategy during pandemic.
The Impact of Talent Management on Organizational Development/A Field Study in the Ministry of Commerce, the General Company for Foodstuff Trade / Salah Eteach
Authors: Mazil Mohammed Moudhar , Ali Chiya Mohammed , Lbraheem Balassem Mohammed 
Published: May 2023

Purpose: The current study aims to investigate the impact of talent management on organizational development in the General Company for Foodstuff Trading ,This paper explained the meaning of talent management and its importance, as well as the factors that are important in order to implement organizational development.

Theoretical framework: For this, the employees of the General Company for Foodstuff Trade were selected, and data were collected from the selected employees by means of an organized questionnaire, The study is based on a review of the various literature presented in the paper.

Design: For the purpose of the current study, a sample of 200 participants working in the General Company for Foodstuff Trade was selected. Three dimensions of talent management such as talent attraction, talent development, and talent development were measured with the help of data on a five-point Likert scale. And indeed, organizational development has been measured. The study concluded that there is an impact of talent management on organizational development in the General Company for Foodstuff Trade at the general level.

Findings: The company's management should plan clearly and set future plans to attract talented employees in order to maintain human resources within the company.

Practical Implications: If leaning towards a talent management strategy, the company's management must ensure how it defines and needs to align with the organization's goals.

Originality: This paper will be valuable to all companies seeking to understand talent management and its impact on organizational development.
A Study on the Association of Entrepreneurship Ecosystem with Financial Inclusion
Authors: Subashini G. , Sofia R. , Gade Surendar , Sadhwani Rajesh , Bansal Rohit 
Published: May 2023

Purpose: The purpose of this study is to examine the association of entrepreneurship ecosystem with financial inclusion, and to explore the potential ways in which the ecosystem can be leveraged to improve access to financial services for marginalized communities.

Theoretical framework: The study utilizes the ecosystem approach to entrepreneurship, which emphasizes the interdependence and interplay of various stakeholders in the entrepreneurial process. The study also draws on the concept of financial inclusion, which refers to the provision of affordable and accessible financial services to all individuals and businesses.

Design/methodology/approach: The study employs a mixed-methods approach, including a literature review, case studies, and surveys, to collect data from a variety of stakeholders in the entrepreneurship ecosystem.

Findings: The findings suggest that the entrepreneurship ecosystem plays a critical role in promoting financial inclusion. The ecosystem can be leveraged to increase access to financial services for marginalized communities through the development of innovative financial products and services, the creation of mentorship and networking opportunities, and the promotion of policies that encourage financial inclusion.

Research, practical and social implications: The study contributes to the understanding of the relationship between entrepreneurship and financial inclusion, and has implications for policymakers and practitioners seeking to promote financial inclusion through entrepreneurship. The findings can also inform the design and implementation of programs and policies aimed at promoting entrepreneurship and financial inclusion in marginalized communities.

Originality/value: The study is among the first to examine the association of entrepreneurship ecosystem with financial inclusion and to explore the potential ways in which the ecosystem can be leveraged to improve access to financial services for marginalized communities.
The Role of Green Activity-Based Costing in Achieving Sustainability Development: Evidence From Iraq
Authors: Mashkoor Imad A. S. AL , H. Ali Jaber , Al-Kanani Majeed Musa 
Published: May 2023

Purpose: This study aimed to assess the effects of applying green activity-based costing (GABC) on the Sustainability Development of companies.

Theoretical framework: The theoretical framework included highlight on environmental issues, and the role of Modern methods of Cost and managerial accounting in reducing the harmful effects of industrial waste.

Design/methodology/approach: there are variety of reasons to carry out the study; including regulatory compliance, sustainable consumption, public perception, potential competitive advantages, and the impact of Sustainability Development on economic performance, stakeholders are urging or requiring organizations to be more ecologically conscious with regard to their products and operations. In order to accomplish the study's goals, it was implemented at the Basra Oil Refinery and based on actual data from the study sample's activity. method was relied upon distribution of costs based on green activity, the identification of its effects on the facility's Sustainability Development, and the creation of a model for the use of GABC.

Findings: According to the results of the experimental study, the study's findings that GABC may be used to assign expenditures based on green activity and to show how it affects both economic and Sustainability Development.

Research, Practical & Social implications: Because all manufacturing and consumption activities have some sort of negative impact on the environment during the creation, use, and disposal phases of their respective value chains, environmental management issues have recently been linked to the economy.

Originality/value: The research value of our current study, by employ modern methods of commissioning accounting in Iraqi manufacturing companies.