bluuebunny/crossref_metadata_2025_split huggingface dataset:
Indicator analysis in the assessment of financial condition selected municipal companies in Krakow
Authors: Stachowicz Monika 
Published: January 2023

Purpose of the study: The aim of the paper was to assess the financial efficiency of Krakow's municipal companies operating in the water supply and sewage, heating, purification and public transport. The analysis was intended to draw conclusions on the profitability, efficiency and financial liquidity of selected municipal enterprises. The assessment was made on the basis of their capital and property structure and indicator analysis.
Methodology: To assess the surveyed Companies, four groups of financial indicators were used: liquidity, debt, turnover and profitability. The analysis covered the years 2017-2021 and was of a comparative nature. The results were compared with generally accepted standards, over time and between the Companies.
Main findings: The surveyed companies are characterized by the predominance of fixed assets over current assets, which results from the peculiarity of the municipal sector. The level of immobilization of assets in fixed assets ranges from 80 to 93%. Current assets are mostly short-term dues resulting from the supply of products and services and short-term investments securing the financial liquidity of the Companies. The level of indebtedness of the surveyed Companies is within the accepted standards; the highest share of foreign capital in liabilities occurs in the Transport Company – 71%. The surveyed companies are characterized by a relatively constant, rather low productivity of assets, as well as a similar, relatively constant rotation of dues and inventories. Despite the differences in the size of their assets and the generated revenues and profits, Krakow's municipal companies are profitable and mostly have no problems with excessive debt or financial liquidity.
Applications of the study: The analysis contained in the paper may be useful for financial managers in municipal companies and for local authorities.
Originality/Novelty of the study: The peculiarity of the functioning of municipal companies means that the analysis of their effectiveness is not simple and unambiguous. Due to the goal set for municipal entities – satisfying the needs of residents, assessing their profitability or productivity of fixed assets must be careful. The paper analyzes the current data of four municipal Companies, the results of the analysis may inspire a deeper analysis that would cover a larger group of enterprises and subsequent years of operation.
Economic Recovery in Response to Worldwide Crises: Fiduciary Responsibility and the Legislative Consultative Process with Respect to Bill 150 (Green Energy and Green Economy Act, 2009) and Bill 197 (COVID-19 Economic Recovery Act, 2020) in Ontario, Canada
Authors: Tsuji Stephen R. J. 
Published: January 2023

The Green Energy and Green Economy Act (2009) was an omnibus bill that affected a number of other acts. Due to the breadth of its effects, it should have seen a rigorous consultation and review process; this is especially true given how it would impact First Nations and its explicit mention in the Bill. However, it took less than three months for it to receive Royal Assent and become an act. This timeline is extremely short, even among similar bills within the same context. One of the core reasons for this swift transition is due to its labeling as green energy, which has benign connotations. This effectively allowed the bill to be expedited through the consultation process. The consultation process had many hurdles of its own that inhibited meaningful consultation including its timeframe, location of hearings, accessibility, and other factors. The term green energy was also never defined within the Act, meaning it only served as a form of signaling. This raises many questions with respect to the Government of Ontario’s conduct in the situation and how they handled their legal duty to consult with Indigenous people of Ontario, Canada. There are many voices that have raised issues with this process. If nothing else, this example serves the purpose of demonstrating the dangers of green-labelling, especially to Indigenous people of Canada and other Indigenous groups worldwide.
Rendimiento Laboral del Personal de Salud Mental Relacionado con el Riesgo Psicosocial
Authors: Torres López María Teresa , Quintero Fuentes Martha Patricia , Rosas Liliana Fuentes , Ramírez Julieta Hernández 
Published: January 2023

Los riesgos psicosociales impactan negativamente el rendimiento laboral; el objetivo de este estudio es determinar la asociación del rendimiento laboral con los riesgos psicosociales en personal de una unidad de salud mental. El estudio es cuantitativo, no experimental, transversal, con alcance correlacional. La muestra es de 104 colaboradores de la unidad de salud mental en el estado de Veracruz México. El rendimiento laboral se evaluó con el cuestionario individual de rendimiento laboral auto percibido de Koopmans y el riesgo psicosocial se evaluó con el cuestionario de evaluación de riesgos psicosociales en el trabajo SUSESO/ISTAS 21 versión corta. El coeficiente de correlación de Spearman indico que las dimensiones del riesgo psicosocial tienen una relación negativa o nula con el rendimiento laboral, excepto la dimensión de comportamientos contraproducentes donde presenta una relación positiva; la prueba de U de Mann Whitney mostró que no existe diferencia estadísticamente significativa entre rendimiento laboral y género. Se concluye que las demandas de la carga laboral del trabajo activo y apoyo social deben monitorearse en el personal de salud, debido a que tienen mayor impacto en el rendimiento laboral. El género no influye en el rendimiento laboral, mostrando igualdad de desempeño entre hombres y mujeres.

Psychosocial risks negatively impact work performance; The objective of this study is to determine the relationship between work performance with psychosocial risks in personnel of a mental health unit. The study is quantitative, non-experimental, and transversal, with a correlational and comparative scope. The sample is 104 collaborators of the mental health unit in the state of Veracruz Mexico. Word performance was assessed using Koopmans' Individual Work Performance Scale, and psychosocial risk was assessed with the SUSESO/ISTAS 21 short-form psychosocial risk assessment questionnaire at work. Spearman's correlation coefficient indicated that the dimensions for psychosocial risk have a negative or null relationship with work performance, except for the dimension of counterproductive behaviors where it has a positive relation; Mann-Whitney´s U test showed that there is no statistically significant difference between job performance and gender. Concluded that the demands of the workload of active work and social support should be monitored by health personnel because they have a greater impact on work performance. Gender does not influence work performance, showing equal performance between men and women.
Households’ Involvement in Monitoring and Evaluation Decision-Making and Performance of Tanzania Conditional Cash Transfer Project
Authors: Katerengabo Bernard , Gakuu Christopher , Kidombo Harriet 
Published: January 2023

Poverty is one of the challenges affecting developing countries. In efforts to curb this problem, Tanzania has been implementing a Conditional Cash Transfer project for reducing the poverty reduction rate among households that were identified to be extremely poor. Therefore, this study assessed the extent to which households’ involvement in Monitoring and Evaluation decision-making influenced the performance of the Tanzania Conditional Cash Transfer Project. Descriptive cross-sectional and correlational research designs were used, supported by a pragmatic paradigm. By using Yamane‘s (1967) formula, a sample size of 400 respondents was obtained from a target population of 61,240 households. Data were collected through administered questionnaires, key in-depth interviews, and focus group discussions. The findings established a significant influence between households’ involvement in Monitoring and Evaluation decision-making (t=4.970, p-value=0.000) on the performancethe of Tanzania Conditional Cash Transfer Project. It was concluded that households’ involvement in Monitoring and Evaluation decision-making played a significant role in the performance of the Tanzania Conditional Cash Transfer Project. Therefore, it was recommended that implementers of the project were required to establish the section in the M&E document that incorporates the involvement of households at the decision levels as a catalyst for influencing the performancethe of Tanzania Conditional Cash Transfer Project.
Effets des Déterminants du Prix International de Référence du Coton en FCFA sur la Compétitivité de l’Afrique de l’Ouest et du Centre
Authors: Akpoue Marcellin E. C. , Yabi Afouda Jacob 
Published: January 2023

L’Afrique de l’ouest et du Centre (AOC) est le 3e exportateur de coton sur le marché mondial et y exporte la quasi-totalité de sa production. A cet effet, la maîtrise indispensable des déterminants du prix indiciel mondial qui sert de référence à ses contrats de vente constitue l’objectif de cette étude axée sur la compétitivité et dans laquelle sont expliqués la Part de marché et le Profit de l’AOC grâce aux modèles Auto Regressive Distributed Lag (ARDL) et Probit. Sur la part de marché, les tests révèlent à court terme des effets positifs du taux de change dollar-FCFA, de la production de l’AOC, de la consommation et du stock du monde ; et des effets négatifs de la volatilité et de l’élasticité-prix de l’indice A en FCFA, de la dévaluation de 1994, du stock de l’AOC et de la production mondiale. A long terme, on observe des effets positifs du taux de change dollar-FCFA, de la production de l’AOC, des pandémies ; et des effets négatifs du stock de l’AOC. Sur le Profit, on observe des effets positifs de la production de l’AOC. Ainsi pour croitre sa compétitivité, l’AOC doit améliorer son système de production et créer sa propre place de marché pour mieux maîtriser les prix et valoriser ses avantages comparatifs.

West and Central Africa (WCA) is the 3rd cotton exporter on the world market and exports almost all of its production there. To this end, the essential mastery of the determinants of the world index price which serves as a reference for its sales contracts constitutes the objective of this study focused on competitiveness and in which the Market Share and Profit of the AOC are explained thanks to Auto Regressive Distributed Lag (ARDL) and Probit models. On the market share, the tests reveal in the short-term positive effects of the dollar-FCFA exchange rate, of the production of the AOC, of ​​the consumption and of the world stock; and the negative effects of the volatility and price elasticity of the A index in FCFA, the 1994 devaluation, the AOC stock and world production. In the long term, there are positive effects of the dollar-FCFA exchange rate, AOC production, pandemics; and negative effects of the AOC stock. On the Profit, we observe positive effects of the production of the AOC. Thus, to increase its competitiveness, the AOC must improve its production system and create its own market place to better control prices and enhance its comparative advantages.
Diversité des Épiphytes Vasculaires de la Forêt Secondaire de Koubola (Département du Pool, District de Goma Tsé-Tsé) et de la Forêt du Parc Zoologique de Brazzaville, République du Congo
Authors: Ndzai Saint Fédriche , Koubouana Félix , Mpela Guy Foly , Ayessa Leckoundzou , Gomo Mat-Sheridan Mikoungui , Douh Chauvelin , Mboukou Maximilien , Mbete Pierre , Vindou Sissia Destin Chelvin , Mbengo Chardène Belvina , Mbouchi Larisa Malonga , Mvila Oumba Lynda Merveille 
Published: January 2023

Les plantes épiphytiques contribuent à la complexification naturelle des écotones en multipliant leurs habitats sur les arbres. Ils présentent un intérêt particulier pour comprendre le fonctionnement des écosystèmes tropicaux. L’étude a été réalisée dans la période de mais à juin en République du Congo notamment dans la forêt de Koubola et celle du parc Zoologique de Brazzaville sur une superficie totale de 1,2 ha, soit 3 parcelles de 50 m sur 40 m chacune par zone, sur lesquelles tous les épiphytes se trouvant sur les arbres de diamètre ≥ 5 cm ont été dénombré aux différentes hauteurs. Le substrat sur lequel l’espèce est fixée a été noté. Ainsi, dans la forêt de Koubola 24 épiphytes, 11 espèces, 10 genres et 9 familles ont été dénombrés. Agelanthus brunneus, les Loranthaceae, les Parasites et les épiphytes accidentels dominent. Macaranga monandra (29,17 %) et Pentaclethra eetveldeana (25 %) sont les deux arbres hôtes les plus représentés en épiphytes. Dans la forêt du Parc Zoologique, 77 épiphytes, 24 espèces, 20 genres et 17 familles ont été dénombrés. Platycerium angolense, lees Polypodiaceae et les épiphytes stricts dominent. Millettia laurentii (36,36 %) et Elaeis guineensis (28,57 %) représentent les deux arbres hôtes les plus abondants en épiphytes. Les indices indiquent une diversité maximale et une répartition non équitable des espèces dans ces forêts.

Epiphytic plants contribute to the natural complexification of ecotones by multiplying their habitats on trees. They are of particular interest for understanding the functioning of tropical ecosystems. The study was carried out in the forest of Koubola and Zoological Park on an area of 1.2 ha, including 3 plots of 50 m by 40 m each per area, on which all epiphytes found on trees of diameter ≥ 5 cm were counted at different heights. The substrate on which the species is fixed was noted. Thus, in the Koubola forest 24 epiphytes, 11 species, 10 genera and 9 families were counted. The species Agelanthus brunneus, the family Loranthaceae, Parasites and accidental epiphytes dominate. Macaranga monandra (29.17%) and Pentaclethra eetveldeana (25%) are the two most represented host trees in epiphytes. In the Zoological Park forest, 77 epiphytes, 24 species, 20 genera and 17 families were counted. The species Platycerium angolense, the family Polypodiaceae and the strict epiphytes dominate. Millettia laurentii (36.36%) and Elaeis guineensis (28.57%) represent the two most abundant epiphyte host trees. The indices indicate maximum diversity and non-equitable distribution of species in these forests.
Cas Rares D’ascite et Grossesse au Centre Hospitalier Régional de Niamey
Authors: Hannatou Sanoussi , Idi Nafiou 
Published: January 2023

L’ascite survenant chez la femme enceinte est un tableau clinique rare. Nous rapportons deux cas cliniques d’ascite et grossesse observés chez des jeunes patientes. La symptomatologie était dominée par la dyspnée,l’anémie sévère(taux d’hemoglobine de 5,1g/dl pour l’une et 6,1 pour l’autre) la distension abdominale et les œdèmes des membres pelviens. Les étiologies étaient la tuberculose péritonéale et l’hypertension artérielle. Plusieurs ponctions d’ascite furent réalisées ainsi que l’utilisation des diurétiques afin de diminuer la distension abdominale. La correction de l’anémie était obtenue par la supplémentation en fer et les transfusions sanguines. L’utilisation des antituberculeux était faite chez la patiente atteinte. Les accouchements se sont effectués par voie basse avec des nouveaux nés en bonne santé. L’évolution clinique des patientes et celle de leur nouveau-nés a été favorable au bout de30 jours d’hospitalisation pour la prémirère et 10 jours pour la séconde.

Ascites occurring in pregnant women are a rare clinical picture. We report two clinical cases of ascites and pregnancy observed in young patients. The symptomatology was dominated by dyspnea, severe anemia (hemoglobin level of 5.1 g/dl for one and 6.1 for the other), abdominal distention, and oedema of the pelvic limbs. The etiologies were peritoneal tuberculosis and arterial hypertension. Several ascites punctures were performed as well as the use of diuretics to reduce abdominal distension. Correction of anemia was achieved through iron supplementation and blood transfusions. The use of anti-tuberculosis drugs was done in the affected patient. Deliveries were vaginal with healthy newborns. The clinical course of the patients and their newborns were favorable after 30 days of hospitalization for the first patient and 10 days for the second.
Evaluation of Preeclampsia Risk in Gestational Weight Gain
Authors: Baftiu Dardan , Abazaj Erjona , Ali Ela , Nikolla Ledina 
Published: January 2023

Background: The incidence of obesity worldwide has increased over the last 20 years. The increase in obesity in maternal pregnancy is causing a major challenge to obstetrics practices. The aimed study was to evaluate gestational weight gain as a risk for preeclampsia in pregnant women. Methods: This cross-sectional study was conducted on 2756 pregnant women with gestational age≥37 weeks. The selection of women was categorized into two groups, 1528 normal-weight women with BMI less than 25kg/m2 and 1228 pregnant women with a BMI of 25kg/m2 or more. SPSS software version 26.0 was used to analyze data. Multivariate logistic regression described the relation of weight change to pregnancy course and outcomes. Results: A comparison between study groups shows an increase in antepartum complications in obese women. Besides that, arterial hypertension, pre-eclampsia, and gestational diabetes were more frequent in overweight women compared to normal-weight women. The incidence of cesarean was highest in overweight and obese women with a statistically significant difference from normal weight women (p-value <0.005). In addition, maternal overweight and obese were at twice the risk for delivering infants with macrosomia (OR = 3.1, 95%CI = [1.09-5.8]). The difference in mean birth weight of the babies between normal and overweight women was statistically significant (p<0.05). Conclusion: The results of this study show that obesity during pregnancy is associated with pregnancy complications. To optimize all complications for the mother and fetus, weight gain during the pregnancy must be controlled and appropriate. Furthermore, studies are recommended to explore maternal obesity complications and risk factors for obesity to minimize the adverse effect of this risk.
KEKUATAN TESTIMONIUM DE AUDITU PADA PEMBUKTIAN PERKARA PERCERAIAN DI PENGADILAN AGAMA
Authors: Zulfikar Faisal , Rahman Arif 
Published: January 2023

Alat bukti saksi merupakan salah satu alat bukti yang digunakan hakim sebagai dasar pertimbangan dalam menjatuhkan putusan untuk menyelesaikan sengketa yang terjadi di Pengadilan. Alat bukti saksi yang berupa keterangan dalam tahapan pembuktian perkara perdata adalah suatu peristiwa yang didasarkan pada pengetahuannya atas sebuah peristiwa perdata baik yang didengar, dilihat dan dialami sendiri dengan menyebutkan alasan dari pengetahuannya di muka persidangan.
Keterangan saksi yang dihadirkan oleh pemohon/penggugat dalam agenda pembuktian pada perkara perceraian yang terjadi di Pengadilan Agama terkadang mengandung unsur testimonium de auditu. Testimonium de auditu adalah keterangan atau kesaksian yang dikemukakan oleh saksi dalam pembuktian tanpa mendengar, melihat dan mengetahui secara langsung penyebab perselisihan yang terjadi antara penggugat/pemohon dengan tergugat/termohon. Pengetahuan saksi pada testimonium de auditu hanya bersumber dari apa yang diceritakan penggugat/pemohon saja, sehingga testimonium de auditu hanya dapat digunakan sebagai sumber persangkaan.
Penelitian ini bertujuan mengetahui kekuatan testimonium de auditu sebagai alat bukti saksi dalam pembuktian perkara perceraian di Pengadilan Agama.
DETERMINAN PAD DARI SEKTOR PARIWISATA DI JAWA TENGAH
Authors: Rosyadi Akhmad Alfian 
Published: January 2023

Pendapatan Asli Daerah (PAD) merupaka pendapatan yang diperoleh daerah yang dipungut berdasarkan peraturan daerah sesuai dengan peraturan perundang-undangan, guna keperluan daerah yang bersangkutan dalam membiayai kegiatanya. PAD terdiri dari pajak daerah, retribus daerah, hasil perusahaan milik daerah dan pengelolaan kekayaan daerah yang dipisahkan, dan lain-lain pendapata asli daerah yang sah. Penelitian ini bertujuan untuk menganalisa apakah variabel independen yang terdiri dari jumlah kunjungan wisatawan, jumlah hotel dan jumlah kamar hotel memiliki pengaruh terhadap PAD sebagai variabel dependen pada kabupaten/kota di Jawa Tengah.
Data yang digunakan dalam penelitian ini yaitu data panel dengan data runtut waktu (time series) selama empat tahun dan cross-section sebanyak 35 kabupaten/kota. Data diperoleh dari BPS dan Dinas Pemuda, Olahraga dan Pariwisata Jawa Tengah dan diolah menggunakan metode data panel menggunakan software E-views 8.
Hasil penelitian ini menunjukkan variabel jumlah kunjungan wisatawan berpengaruh positif dan signikan terhadap PAD, variabel jumlah hotel berpengaruh positif dan signifikan terhadap PAD, sedangkan variabel jumlah kamar hotel berpengaruh negative dan signifikan terhadap PAD di 35 kabupaten/kota di Jawa Tengah.
Mutual Fund Performance: Impact of Stock Market, Interest Rates, and Inflation.
Authors: Aryadi Puspita Dwi , Setyono Wisnu Panggah 
Published: January 2023

This quantitative study investigates the relationship between the Composite Stock Price Index (JCI), interest rates, inflation, and the performance of equity mutual funds listed on the Indonesia Stock Exchange (IDX) during the 2017-2020 period. Secondary data from various literature sources, official websites, and company reports were utilized. Multiple linear regression analysis was employed to analyze the data. The findings reveal that both JCI and interest rates significantly influence the performance of stock mutual funds, whereas inflation exhibits a negative but statistically insignificant effect. Moreover, when considered together, JCI, interest rates, and inflation collectively impact the performance of equity funds. These outcomes highlight the importance of considering macroeconomic factors, specifically the stock market and interest rate dynamics, in assessing and managing the performance of equity mutual funds.
Highlights:

Stock market and interest rates significantly impact equity mutual fund performance.
Inflation has a negative but statistically insignificant effect on mutual fund performance.
Considering macroeconomic factors is crucial for assessing and managing equity mutual fund performance.

Keywords: Stock Market Performance, Interest Rates, Inflation, Equity Mutual Funds, Indonesia Stock Exchange (IDX).
Factors Affecting Income Smoothing in Manufacturing Companies Listed on the IDX (2016-2019 Period)
Authors: Nelly Arifcha , Widodo Heri 
Published: January 2023

This study aims to determine the Factors Affecting Income Smoothing (Study on Food and Beverage Companies Listed on the Indonesia Stock Exchange 2016-2019). The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 13 Food and Beverages Listed on the IDX for the 2016-2019 period. The data used is secondary data. The data analysis method used in this research is Multiple Linear Regression. The results of this study indicate that company size has an effect on income smoothing in food and beverage companies listed on the Indonesia stock exchange in 2016-2019. Profitability Affects Income Smoothing in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2016-2019. Debt Ratio Affects Income Smoothing in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2016-2019. Taxes have an effect on Income Smoothing in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2016-2019.
Highlights:

The study examines income smoothing in food and beverage companies listed on the Indonesia Stock Exchange from 2016 to 2019 using secondary data.
Company size, profitability, debt ratio, and taxes are identified as factors affecting income smoothing in the studied companies.
Multiple Linear Regression is employed as the data analysis method to analyze the relationships between the variables and income smoothing.

Keywords: Income smoothing, Food and beverage companies, Indonesia Stock Exchange, Company size, Profitability