bluuebunny/crossref_metadata_2025_split huggingface dataset:
Second-Hand Clothing Shoppers’ Motivations. An Exploratory Study among Ethnic Hungarians from the Szeklerland Region of Romania
Authors: Nistor Laura , Bálint Gyöngyvér 
Published: October 2022

Abstract
We conducted a non-representative online questionnaire survey among inhabitants of the Szeklerland region in Romania with a view to looking into their second-hand shopping habits. Based on an adapted version of an international scale, the present analysis aims to explore the motivational background of these shopping activities. The exploratory factor analysis indicated five motivational dimensions: economic/austerity, critical/environmental, originality, social interaction, nostalgic and self-expression. The three latter motivational dimensions resemble the hedonic motivational dimensions indicated by the literature. The motivational dimensions can be explained by a series of independent variables; however, the explanatory power of regression models is marginal. As a second step, we adopted a cluster analysis in order to model second-hand shoppers’ typical consumer segments. We found three clusters: austerity social interactionist, originality seekers, and nostalgic critics.
The Impact of Tourism Development and Economic Growth on Poverty Reduction in Kazakhstan
Authors: Shah Imtiyaz Ahmad , Haq Imtiyaz ul 
Published: October 2022

Abstract
The paper examines the long-run relationship between poverty reduction, economic growth, and tourism development in Kazakhstan during the period of 2001–2017. We expand the basic model by including other poverty determinants such as inequality, unemployment, and spending on health. We use the Autoregressive Distributed Lag (ARDL) approach to test the co-integration of variables, as the ARDL bound test of co-integration is less restrictive and provides more reliable coefficients than other time series econometric models. The ARDL bound test results show that there exists a long-run relationship between the said variables. The coefficients of all variables have the expected signs in the long run.
Power System Control and Protection Models Based on Artificial Intelligence – A Tensorflow Approach
Authors: Bernadić Alen 
Published: October 2022

Abstract
Artificial intelligence (AI) and Deep learning (DL) methods in power systems are being tested and prepared for practical use in many applications. In this work an artificial neural network models for fault identification and classification and switching logic control in middle voltage (MV) power electricity network is presented. Models are implemented in Google’s Python based tool Tensorflow with belonging program libraries. For fault detection and classification example a few thousand simulations are conducted in order to obtain enough fault current and voltage samples for high accuracy artificial neural network (ANN) with backpropagation model. Achieved accuracy and speed of presented deep learning model, open a possibility for application in digital relay protection devices. Second example is implementation of switching control rules in HV/MV substations. Presented models are patterns for power system controlling centres as part of broader controlling and protection logic.
Strategic Management and Crises Management as the Main Pillars of Recovery in the International Tourism and Civil Aviation Transport
Authors: Ploch Jindřich , Palatková Monika 
Published: October 2022

AbstractTourism and air transport are among the sectors most affected by the covid-19 crisis. The pandemic lasting almost two years has been reflected in short-term effects in both sectors, but there are also serious long-term consequences including the impact on quantitative and qualitative employment change. National authorities will have to set recovery plans in accordance with the relevant policies and in international cooperation with public and private entities. The aim of the paper is to identify a set of strategic and crises measures to recover the international tourism and international civil aviation transport in the context of the long-term human resource management and the optimisation of future quality and quantity of human resources in both mentioned sectors. These strategic recommendations are intended for application in national tourism and transport policies. The methodology of the paper is based on current statistical data and strategic documents at the national and international level represented by the international organisations (esp. UNWTO, WTTC, IATA, ICAO, ECAC). Attention is focused on crises management of the public sector entities in terms of the definition and implementation of reconstruction strategies, on private sector stakeholders, on the interconnection of the tourism and air transport sectors, as well as cooperation in the international environment. Methods and tools for the renewal of both sectors are based on a strategic approach of the public sector, support for the introduction of new business models in the private sector, change in the product and marketing mix, digitization, innovation and education.
Social Agriculture in Selected EU Countries: A Market Outlook
Authors: Elings Marjolein , O’Connor Deidre , Briers Siebe , Burlando Catie , Doimo Ilaria 
Published: October 2022

Abstract
Social agriculture is a fast-growing sector in Europe. There is a great diversity in the social agriculture landscape across Europe, depending on the national contexts. The settings in which social agriculture takes place, namely social farms, are innovative because they combine health care and social services with agricultural production. Different participant groups find their place on these social farms. Social agriculture can be beneficial for participants, providers, the environment and the wider society. In this paper, we give an overview of the social agriculture market situation in a selected number of European countries, namely the Netherlands, Flanders (Belgium), Italy, Austria and Ireland. The country focus is largely dictated by the composition of, and the resources available to the project team undertaking this study. To explain how social agriculture is organised in the different European countries reviewed, three main frameworks are used: a multifunctional agriculture, public health and a social inclusion framework. In each of the countries under review, specific regulations, funding mechanisms, cultural values and support organisations provide different contexts for the evolution of social agriculture. A Market Outlook for social agriculture in these selected countries is undertaken which addresses the demand for and supply of such services, the profile of providers and beneficiaries, the key issues relating to funding, policy, certification/quality standards and future trends impacting on the sector. To make the European social agricultural sector more sustainable, it is important to broaden the activities and target groups, raise awareness, increase visibility via communication and tailor and secure funding for the future.
Social Farming: A Systematic Literature Review of the Definition and Context
Authors: Jarábková Jana , Chreneková Marcela , Varecha Lukáš 
Published: October 2022

Abstract
The definition and understanding of the social farming (social agriculture) concept varies from country to country, depending on the specific conditions for its development. The contribution provides a systematic literature review of its definition and context. Scientific publications (134), which deal with the topic of social agriculture in different contexts within different geographical areas, and with different intensity over time, have been analysed. Special attention was paid to case studies. Most of the case studies dealt with Italy, The Netherlands, The United Kingdom and Norway. More than a third of the outputs address the issue of health effects of social farming. Social benefits are the second most frequent topic. Moreover, educational, environmental and economic effects of social agriculture are discussed in the analysed publications with a similar intensity. Green care (social agriculture) farms are significant players in rural development, and work and social inclusion, and can instantly and innovatively react to the local needs.
Comparison of Passive and Active Fiducials for Optical Tracking
Authors: Odmins J. , Slics K. , Fenuks R. , Linina E. , Osmanis K. , Osmanis I. 
Published: October 2022

Abstract
The paper analyses the constraints related to optical tracking of an HMD with a single commercial binocular stereoscopic optical tracking system and offers an overview of different factors affecting the best active fiducial set-up and marker geometries for reliable tracking with a focus on the rotational accuracy of a marker.
Two IR diode models with different emission characteristics were tested as active fiducials and the results were compared to localization accuracy of passive fiducials. In terms of preferable marker geometry, it was found that the area enclosed by the fiducials should be maximized. Thus, due to geometrical constraints, very small marker geometries may not be stable or feasible entirely. Rotational accuracy was analysed for cases when the marker was not directly facing the tracking device and it was found that rotation about one axis introduced errors to the determined orientation in space related to the other axes as well.
Exploring the antecedents of masstige purchase behaviour among different generations
Authors: Alić Adi , Činjarević Merima , Maktouf-Kahriman Nedžla 
Published: October 2022

Abstract
The present study proposes the conceptual model, which traces the role of consumers’ high-quality consciousness, perceived brand equity, and luxury value perceptions on the intention to purchase masstige brands and tests it for the moderating role of generational cohort membership (X-ers, Y-ers, and Z-ers). To explore the relationship between variables of interest, we used a quantitative survey-based research design and emphasised a single product category – consumer electronics and a single masstige brand – Apple. The online survey questionnaire was developed on the Google platform and distributed among residents of Bosnia and Herzegovina using a snowball sampling technique. In the end, we received 354 usable responses. We used structural equation modelling and multigroup analysis to test the proposed conceptual model. Our findings suggest that quality consciousness is the most significant predictor of consumers’ intentions to buy a masstige brand, followed by perceived brand equity. Also, our results indicate that the relationships between independent variables (consumer-based brand equity, quality consciousness, overall luxury value) and dependent variables (intention to purchase a masstige brand) are contingent on generational differences. The present study deepens our scholarly understanding of masstige consumption and contributes to the theoretical notion of generation cohort theory in the context of masstige consumption.
Impact of Sowing Dates on the Variability of Different Traits of Fenugreek
Authors: Bobos Іrina , Fedosiy Ivan , Zavadska Oksana , Komar Oleksandr , Tonkha Oksana , Furdyha Mykola , Rucins Adolfs 
Published: October 2022

Abstract
The article presents the results of studies of two samples of fenugreek: blue (Trigonella coerulea (Desr.) Ser.) and hay (Trigonella foenum graecum L.) on the set of economic, biological and biochemical parameters. The researched samples of fenugreek have a wide range of variability of indicators depending on the terms of sowing and weather conditions. More rapid development was shown by fenugreek species on the summer sowing dates (III decade of June) with a vegetation period of 36–37 days. To obtain a high yield of green mass of fenugreek plants, the early spring (II–III decade of April) and late spring (I decade of May) sowing terms were more suitable. The obtained green mass yield was: 5.7–6.9 t∙ha–1 – blue fenugreek, and 7.3–9.3 t∙ha–1 – hay fenugreek, with the content of the dry matter being 12.4–28.4%, the sum of sugars 2.5–5.0% and vitamin C – 38.0–51.8 mg∙(100 g)−1. To obtain spices called “mushroom grass”, it is promising to use hay fenugreek with early spring (II–III decade of April) and late spring (I decade of May) terms of sowing, as a more developed vegetative mass is formed with the dry weight yield of plants 1.3–1.4 t∙ha–1. An increase in the amount of precipitation by 1 mm resulted in fluctuations of green mass yield from 15.0 to 77.3 kg∙ha–1 and dry mass yield from 0.693 to 25.9 kg∙ha–1.
Sizing of an Autonomous Individual Solar Water Heater Based in Oran, Algeria
Authors: Baki Touhami , Marni Sandid Abdelfatah , Nehari Driss 
Published: October 2022

Abstract
The study concerns an autonomous individual solar water heater installed in the Oran region in Algeria. Supplied by two sources of solar thermal and photovoltaic energy, this solar water heater provides domestic hot water for the needs of an average family of 6 people. A comparative approach was made to find the most adequate solution between increasing the surface area of the thermal solar panel or those of the photovoltaic panels, by analyzing the solar fraction and the efficiency of the thermal panels. The choice was make for a thermal panel with a surface area of 4 m2 and complete with 16 photovoltaic panels, thus resulting in a total surface area of 14 m2 to obtain an autonomous solar water heater powered only by solar energy. Another option was considered by incorporating a photovoltaic thermal panel, and substantial savings were found.
The Impact of Car Transport on the Environment and Public Spaces in Cities: Case Study from Slovakia
Authors: Feik Michal 
Published: October 2022

Abstract
The increasing traffic volume of individual car transport results in environmental damage and new space requirements for parking. Parked cars occupy public space that a municipality could use for non-transport purposes. An effective urban parking policy is a solution that could influence transport and significantly improve the quality of public spaces and the environmental burden of traffic. Effective parking management can increase revenues to a city budget to be used for further urban development. The regulation of parking and charging are unpopular topics for politicians. They are afraid of the adverse reactions of local inhabitants and fear that they will not be re-elected. However, experience has shown that if the process and implementation of regulated parking are well managed, citizens will appreciate its benefits. People will begin to value public space more and transform it into space for all residents and not just car owners. The goal of this paper is to present research in which people were asked what they would motivate them to use a different mode of transport instead of a car. The most common answer was more public transport connections and cheaper traveling or traveling free of charge.
Sustainability Reporting dan Pandemi Covid-19
Authors: Dewi Ni Putu Yunita , Sudana I Putu 
Published: October 2022

This study aims to determine the level of compliance with PT Perusahaan Gas Negara Tbk's Sustainability Reporting. (PGN) to the latest standards issued by the Global Reporting Initiative, namely the GRI Standards. Another objective is to find out the activities and costs of environmental social responsibility (TJSL) before and during the CoronaVirus Disease-2019 (Covid-19) pandemic. This research is a descriptive qualitative research with a case study approach at SR PT. Perusahaan Gas Negara Tbk. (PGN) in 2016-2020. The results of the study show that the percentage level of compliance of PGN's SR to GRI Standards has increased over the last 5 years. There is a change in the focus of TJSL activities at PGN in 2020, namely the focus on preventing and overcoming the Covid-19 pandemic. Due to the impact of the Covid-19 pandemic and the case of PGN's tax dispute with the Directorate General of Taxes, costs for TJSL activities decreased by 38% in 2020.
Keywords: Sustainability Reporting; Covid-19 pandemic; GRI Standard, Case Study.
Perubahan Peran Akuntan Manajemen Dalam Era Berbasis Internet Dengan Usia Sebagai Variabel Moderasi
Authors: Suryani Anita , Ariyanto Dodik , Dwirandra Anak Agung Ngurah Bagus , Putra I Nyoman Wijana Asmara 
Published: October 2022

This study aims to examine the effect of the application of Internet-Based Technology (TBI) on the perception of changes in the role of management accountants with user experience, education and age as moderating variables. This research is motivated by the rapid development of TBI which has an impact on the community, including management accountants. The research population is management accountants in Indonesia who are registered at the Indonesian Institute of Management Accountants (IAMI) with a total sample of 110 respondents. Research data is processed with the help of Smart PLS. The implementation of TBI can replace the role of management accountants in several of their functions, roles, tools and activities. Only the age variable has been shown to weaken the influence of the implementation of TBI on changes in the tools and activities of management accountants. Accounting science, both academically and professionally, needs to accommodate accounting staff in the TBI era.
Keywords: Internet Based Technology; Perceptions of Changes in Management Accountants; User Experience; Education; Age
Pengaruh Love of Money dan Pengetahuan Kewirausahaan Pada Minat Mahasiswa Akuntansi Berwirausaha
Authors: Yandini Eka Putri Ni Putu , Suryanawa I Ketut 
Published: October 2022

This study aims to obtain empirical evidence regarding the effect of love of money and entrepreneurial knowledge on accounting students' interest in entrepreneurship. The research was conducted at the Accounting Study Program, Faculty of Economics and Business, Udayana University. The analysis technique used is multiple linear regression analysis. Based on the results of the distribution of the questionnaire obtained a sample of 89 student respondents. The results of the analysis show that love of money and knowledge of entrepreneurship have a positive effect on the interest of accounting students in entrepreneurship. The higher the level of love of money and entrepreneurial knowledge possessed by individuals, the greater the interest of accounting students in entrepreneurship
Keywords: Love of Money; Entrepreneurial Knowledge ; Entrepreneurial Interest
Efektivitas Sistem Informasi Akuntansi, Pemanfaatan, Kesesuaian Tugas dan Kinerja Karyawan Lembaga Perkreditan Desa
Authors: Antari Ni Wayan Meli , Utama I Made Karya 
Published: October 2022

Good employee performance is driven by the effectiveness of accounting information systems, utilization of information technology and suitability of tasks with information technology. The research objective is to provide empirical evidence of the effectiveness of accounting information systems, the use of information technology, and the suitability of tasks with information technology on employee performance. The research was carried out at the Village Credit Institution in Tegallalang. The total respondents used are 110 employees, using purposive sampling technique. Data were analyzed using PLS. The findings show that the effectiveness of accounting information systems, the use of information technology, and the suitability of tasks with information technology have a positive and significant impact on employee performance, meaning that these findings can confirm the TAM theory and the TPC theory.
Keywords: Effective Of Accounting Information System; Information Technology Utilization; Suitability Of Tasks; Employee Performance.
Pengaruh Kapitalisasi Pasar, Profitabilitas, dan Agresivitas Pajak Terhadap Pengungkapan Corporate Social Responsibility
Authors: Putri Ni Luh Ketut Windy Gangga Maha , Setiawan Putu Ery 
Published: October 2022

The environment in which the company operates must feel the positive impact of the company's existence. The purpose of this research is to examine the effect of market capitalization, profitability, and tax aggressiveness on CSR disclosure. Determination of the sample using purposive sampling technique with several conditions and obtained a number of 139 companies. The observational data obtained were 417 data from 2017 to 2019. The data analysis method used was multiple linear regression analysis. The results of the study found that there was no effect of tax aggressiveness on CSR disclosure. Market capitalization and profitability have a positive influence on CSR disclosure.
Keywords: CSR Diclosure; Market Capitalization; Profitability; Tax Aggressiveness
Pengaruh Pengetahuan Pajak, Kesadaran Wajib Pajak, dan Program Pemutihan Pajak Pada Kepatuhan Wajib Pajak Kendaraan Bermotor
Authors: Darmayani Sang Ayu Putu Sri , Hasibuan Henny Triyana 
Published: October 2022

The purpose of the research is to determine the factors that influence taxpayer compliance, namely tax knowledge, taxpayer awareness, and tax whitening programs. The study was held at the SAMSAT Bangli Joint Office. Respondents in the study amounted to 100 participants, selected through purposive sampling method. Data collection was carried out by distributing questionnaires directly and using google forms. Data were analyzed by multiple linear regression analysis. The results showed that tax knowledge, taxpayer awareness, and vehicle tax whitening programs had a positive effect on motor vehicle taxpayer compliance.
Keywords: Knowledge; Awareness; Pemutihan Pajak Program; Taxpayer Compliance
Dampak Proses Pembangunan Bendungan Sidan terhadap Sosial Ekonomi Masyarakat dan Lingkungan di Desa Buahan Kaja, Kabupaten Gianyar dan Desa Sidan, Kabupaten Badung
Authors: DEWI AYU SUKA , ANTARA MADE , YUDHARI I DEWA AYU SRI 
Published: October 2022

Impact of Sidan Dam Construction Process on Socio-Economic Community and Environment in Buahan Kaja Village, Gianyar Regency and Sidan Village, Badung Regency. The construction of Sidan dam is a national strategic project stipulated under Presidential Regulation No. 56 of 2018. The purpose of this study is to identify social impacts, analyze economic impacts and estimate the environmental impact of the Sidan dam construction process. The research methods used in this study use quantitative and qualitative descriptive research. The process of building Sidan dam has no social impact on the community measured from 4 parameters consisting of social activities, land acquisition processes, the emergence of criminality and lifestyle changes. However, the process of building Sidan dam has a social impact on the community, measured from 3 other parameters consisting of communication between farmers, the usefulness of dam construction and payment of compensation. The process of building the Sidan dam has no economic impact on the community, measured from the parameters of increasing the selling price of agricultural commodities. However, the process of building Sidan dam has an economic impact measured from 4 other parameters consisting of income, land prices, property ownership and job additions. The Sidan dam construction process has no environmental impact measured from 3 parameters consisting of water and air pollution, environmental cleanliness and water quality and quantity. However, the Sidan dam construction process has an environmental impact measured from 3 other parameters consisting of loss of agricultural land, noise and road access around the agricultural area.