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Volume 06 - Issue 11


Paper Title :: The Effect of Tariff Changes, Sanctions and Tax Awareness on Taxpayer Compliance
Author Name :: Sesha Virnanda Pawestri || Erma Setiawati
Country :: Indonesia
Page Number :: 01-10
This research was conducted to determine the effect of tariff changes, sanctions, and tax awareness on MSME taxpayer compliance. The population of this study were managers/owners of MSMEs located in Jatisrono sub-district, Wonogiri district. The sampling method in this study used a random sampling methodwhich obtained 72 managers / owners of MSMEs in Jatisrono District, Wonogiri, Indonesia. The regression model used in this study is a multiple linear regression model with the help of SPSS. The results of this study are that tariff changes do not affect taxpayer compliance, sanctions and tax awareness have a positive effect on MSME taxpayer compliance.
Keywords: MSME, tariff changes, tax sanctions, tax awareness, taxpayer compliance.
[1] Andreansyah, F., & Farina, K. (2022). Analisis Pengaruh Insentif Pajak, Sanksi Pajak Dan Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak UMKM. Jesya, 5(2), 2097–2104. https://doi.org/10.36778/jesya.v5i2.796
[2] Asnawi, H. S., & Mukhlishin, A. (2017). SANKSI PERPAJAKAN DAN PENGADILAN PAJAK DI INDONESIA: Upaya Optimalkan Perolehan Pajak Kaitannya dengan Pembangunan Nasional. Jurnal Hukum dan Ekonomi Syariah. 5(2).
[3] Cahyani, L. P. G., & Noviari, N. (2019). Pengaruh Tarif Pajak, Pemahaman Perpajakan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM. E-Jurnal Universitas Udayana. 26(3), 1885- 1911.
[4] Fadillah, L., Noermansyah, A. L., Krisdiyawati. (2021). Pengaruh Tingkat Pendapatan, Penurunan Tarif, Dan Perubahan Cara Pembayaran Terhadap Kepatuhan Wajib Pajak UMKM Masa Pandemi Covid-19. Owner: Riset & Jurnal Akuntansi. 5(2).
[5] Gaol, R. L., & Sarumaha, F. H. (2022). Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus, Penyuluhan Wajib Pajak, Pemeriksaan Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Medan Petisah. Jurnal Riset Akuntansi & Keuangan, 8(1), 134–140. https://doi.org/10.54367/jrak.v8i1.1762

Paper Title :: Towards Achieving Zero Wastage Material in Construction Industry
Author Name :: Irma Hanie Ibrahim || NajlaaInsyirah Binti Jamaludin || Edelin Hussein || Ts Sr Wan Mohd Nurdden Wan Muhammad
Country :: Malaysia
Page Number :: 11-20
Construction industry is seen as a profit-oriented industry especially in Malaysia, as it gives positive impact towards the economy of a country. However, a massive amount of construction waste material is resulted through the rising number of construction and demolition activities. A substantial amount of waste is generated at all phases of construction from site preparation to demolition of existing structures to its final product. Therefore, the aim of this study is to accelerate the transition from a severe waste problem to zero construction waste in the Malaysian Construction Industry. In order to achieve the aim of this research, this study is specifically emphasized on the current waste handling practices, the challenges that have prevented Malaysia from implementing this proposed concept into practice and provide industry-wide solutions needed to achieve zero material waste. A quantitative approach is used to obtain data in which a set of questionnaires require construction industry players to respond. The result indicates that construction practitioners are aware with the current waste situation, but it still needs improvement as seen by the data collected, which demonstrates that this concept has numerous benefits for both the construction industry and environment. On the basis, the zero-waste concept should be taken into account for every construction project and in-depth plan is necessary for the implementation of this concept to be successful. This study will also assist industry experts better understanding and support the zero construction waste practises in Malaysia.
Keywords: Zero Wastage, Wastage Material, Construction Industry
[1]. Adewuyi, T. O., & Odesola, I. A. (2015). Factors affecting material waste on construction sites in Nigeria. Journal of Engineering and Technology (JET), 6(1), 82- 99
[2]. Bao, Z., Lee, W. M., & Lu, W. (2020). Implementing on-site construction waste recycling in Hong Kong: Barriers and facilitators. Science of The Total Environment, 747, 141091.
[3]. Bao, Z., & Lu, W. (2020). Developing efficient circularity for construction and demolition waste management in fast emerging economies: Lessons learned from Shenzhen, China. Science of The Total Environment, 724, 138264.
[4]. Bao, Z., Lu, W., Chi, B., Yuan, H., & Hao, J. (2019). Procurement innovation for a circular economy of construction and demolition waste: Lessons learnt from Suzhou, China. Waste Management, 99, 12-21.
[5]. Ferronato, N., & Torretta, V. (2019). Waste mismanagement in developing countries: A review of global issues. International journal of environmental research and public health, 16(6), 1060.

Paper Title :: ICT Adoption, Managerial Competency and Financial Performance of Small and Medium-Sized Confectionery Enterprises in Central Uganda
Author Name :: Robert Kyeyune || Bernard Engotoit || Serugo Moses || Kituyi G. Mayoka
Country :: Uganda
Page Number :: 21-31
This study sought to examine the relationship between ICT adoption, managerial competency and financial performance of small and medium sized confectionery enterprises in Uganda. Quantitative research methods were used to collect, analyse and present the data. Survey questionnaires were used to collect data from a sample of 48 SME confectionery enterprises with 5 staff members from each confectionery enterprise participating in the study bringing a total of 215 respondents. Data was analysed using descriptive statistics, factor analysis, correlation and regression analysis methods having passed the validity and reliability analysis tests. The empirical findings from the study revealed that there is a positive significant relationship between ICT adoption, managerial competency and financial performance of small and medium sized confectionery enterprises in Uganda. In the findings, both ICT adoption and managerial competency significantly predicted financial performance although managerial competency was found to be a better predictor of financial performance. The study therefore recommends the need for government to extend support to small and medium sized confectionery enterprises, sensitization on the benefits of ICT adoption, the need for the managerial teams to be equipped with managerial technical skills, managerial technical knowledge and managerial behaviour so as to improve financial performance of the confectionery enterprises.
Keywords: ICT adoption, Managerial Competency, Financial Performance of Confectionery enterprises.
[1]. Alam, S. S., & Noor, M. K. M. (2009). ICT adoption in small and medium enterprises: An empirical evidence of service sectors in Malaysia. International Journal of Business and management, 4(2), 112-125.
[2]. Abiola, J. (2013). The Impact of information and communication technology on internal control’s prevention and detection of fraud. Doctoral dissertation
[3]. Abesiga., P. (2015). Strategic Management Practices and the Performance of Small and Medium Agribusiness Enterprises (SMAEs) in Western Uganda. Doctoral dissertation
[4]. Anggadwita, G., & Mustafid, Q. Y. (2014). Identification of factors influencing the performance of small medium enterprises (SMEs). Procedia-Social and Behavioral Sciences, 115, 415-423.
[5]. Akinselure, O. (2016). Effect of Internal Control on Financial Performance of Firms in Nigeria. (A Study of Selected Manufacturing Firms). IOSR Journal of Business and Management (IOSR-JBM) e-ISSN: 2278-487X, p-ISSN: 2319-7668. Volume 18, Issue 10. Ver. IV, PP 80-85

Paper Title :: An Empirical Study on the Employability of Chinese College Students and Its Influencing Factors
Author Name :: Lin Kai || Noraini Binti Hj.Zainal Abidin
Country :: Malaysia
Page Number :: 32-36
This study uses the self-developed questionnaire on the influencing factors of college students' employability as a research tool to investigate undergraduate graduates from 8 universities in Guangdong. From the perspective of university organizations, the influencing factors of college students' employability are proposed, and empirical analysis is conducted using the data obtained from the survey questionnaire as the research sample. The empirical analysis results indicate that the influencing factors are composed of goal strategy, major setting, school enterprise cooperation, teaching ability, and career planning guidance, and they have a positive impact on employability.
Keywords: Employability, Influencing Factors, Empirical Analysis
[1]. Shi,Q.H., & Wang,F. (2018). An Empirical Study on Structural Problems and Factor Adjustment of College Students' Employability in China. Educational Research, 39(4), 51-61.
[2]. Song,Q.M.(2017). A Study on the Current Situation and Influencing Factors of Employability Training in Universities.Research in Educational Development, 37 (23), 23-29.doi: 10.14121/j.cnki.1008-3855.2017.23.006.
[3]. Wang,J.T., & Sha,Z.B.(2018).Analysis on the College Students’Employability Structure and Training Strategy:Based on the Perspective of Employers.Science & Technology for Development,14(7),653-659.
[4]. Yi,S.Z. (2017). Research on the Factors Influencing the Employment Ability of College Students in the Context of an Innovative Economy. Macroeconomic Management, (S1), 3,5. doi: 10.19709/j.cnki.11-3199/f.2017.s1.002.
[5]. Zhang,H.,& Zhi,Y. (2021).A Study on the Influencing Factors of College Students' Employment Ability under the Background of "Internet+Double Creation". Microcomputer Applications, 37 (7), 34-36,43.

Paper Title :: Research on the Image of Female Teacher in Chinese Educational Film
Author Name :: Wu Chengming || Noraini Binti Hj. Zainal Abidin
Country :: Malaysia
Page Number :: 37-42
The research is that the image of teachers occupies an important position in Chinese educational movies. Teachers are analyzed artistically in film and television works, giving people a new perspective to know teachers. The image of teachers is highlighted, and with the help of Chinese film and television works, the image of teachers is analyzed in depth and studied effectively. The multiple meanings and important roles of teachers' image are recognized and understood.
This research describes and analyzes the characteristics and connotations of Chinese teacher culture under the vein of historical and cultural changes through the representation of the teacher image as the main body of teacher culture, including the sages and bureaucrats of the ancient teachers, the enlightened teachers of the modern teachers, and the public servants and professionals of the modern teachers. The study concludes that the development and change of teachers' image is a product of the times, which is epochal, but also has a certain inheritance; at the same time, in the process of the change of teachers' image culture, the teacher-student relationship, which is centered on teachers' view of parenting, also develops and changes, and retains some parts with essential attributes.
The construction of teacher's image includes the output of teacher's image and the subjective construction of teacher's image by other people such as students. To make the output of teacher's image more in line with the social role identity, teachers must start from their own cultural identity and pay attention to the cultural construction of their own image With the continuous development of the Chinese education movie, the image of teachers is constantly being constructed and reshaped. From the flower of the motherland, the garden of youth, and the mother-daughter teacher in the 1930s to the image of the Chinese teacher now. The current academic research on teacher image has achieved rich results, but the shortcomings, obvious, the main shortcomings are reflected in the following aspects: Firstly, research fragmentation, lack of comprehensive research over a long period of time. Secondly, the research object is single, lack of overall research on the image of teachers with multiple identities. Thirdly, the research on teachers' image stays on the surface of imagination and lacks in-depth research. Fourthly, The image of teachers in China has more research on professional image, and lacks research on the connotative image of teachers' image under the concept of four teachers put forward by the Chinese government nowadays. Teachers' image output in the teacher's appearance, speech, practice, thought and other aspects to work together.
Keywords: Chinese Cinema, Teacher Image, Reflection
[1]. Li, Y. H. (2005) “Feminism” [M]. Shandong People's Publishing House
[2]. Liu, J. (2004) “Criticism and Reconstruction on Teacher’s Specialization of Western Feminism” [J]. Foreign Education Research, (01).
[3]. Rosemary, P.T.(2002) “Introduction to the Trend of Feminism Ideology” [M]. Translated by Ai Xiaoming et al. East China Normal University Publishing House
[4]. Tan, Z. Q. (2001) “Analysis on the Existence Methods of "feminism" from Western Education Field in China” [J]. Zhejiang Academic Journal, (02).
[5]. Wei, D. Q. (2003) “Strategies on Design for Modern Teacher Image” [J]. Review on Educationa, (03).

Paper Title :: The Burden of Property Taxes on Homeownership & Economic Security in the USA
Author Name :: Chukwudum T. Muoneke
Country :: United States
Page Number :: 43-47
The weight of property taxes on homeowners has been shown to strain many Americans. While local and state governments depend on these property taxes, some homeowners are adamant about paying these taxes. Given such circumstances, research on how property taxes influence homeownership and housing costs across the states is relevant. While some people can afford homes or inherit some, they cannot maintain these homes due to high property taxes. Local and state governments must reduce their dependence on property taxes; policymakers must look for alternative revenue sources. This research was motivated by the need to examine the implications of property taxes on the ability of local governments to meet the needs of their populations across different income brackets and demographic groups. This paper used secondary data collection methods and qualitative secondary analysis to compare different sources. This methodology proved efficient, as the study established that property taxes affect home ownership and how prospective buyers view property. Secondly, property taxes affect homeowners' economic security by impacting financial stability and the owner’s well being. In conclusion, the paper shows how tax reforms can benefit Americans, especially those burdened by property taxes. Lastly, this paper proposes adopting more equitable assessment practices and relief mechanisms for vulnerable populations.
Keywords: Taxes, Property Taxes, Tax Levy, Homeownership, Economic Security, and Taxation.
[1]. Andrew DePietro. The Highest and Lowest Property Taxes in 2023, (Crossref).
[2]. Alexandrov, I. Vyankina, G. Skvortsova (2020). Influence of Tax Administration on Investment Processes
[3]. Brueckner, J. K., & Singer, E. (2019). Pricing by international airline alliances: A retrospective study. Economics of Transportation, 20, 100139.
[4]. Chapman, J. I. (2015). Annotated Bibliography on Land Value Taxation and Value Capture (With a bit on the Henry George Theorem) 2007-2013. Lincoln Institute of Land Policy. (Crossref).
[5]. Cashin, D., Lenney, J., Lutz, B., & Peterman, W. (2018). Fiscal policy and aggregate demand in the USA before, during, and following the Great Recession. International Tax and Public Finance, p. 25, 1519-1558.

Paper Title :: Factors Affecting Water Quality and the Risk of a Cholera Outbreak in Bamenda, North-West Region of Cameroon Communication in Rescue to Public Health
Author Name :: Dr Peguy Ndonko
Country :: Cameroon
Page Number :: 48-57
Most water sources available to the population are polluted by a number of factors. The way in which people use and consume water fosters the re-emergence of water-borne diseases of all kinds. Public health objectives therefore call on individuals to get involved in the fight against water pollution. Carried out in Bamenda using social science research techniques and methods, this study shows that there is a correlation between water pollution and human behaviour. However, the analysis of risk factors suggests that people are less likely to make a real effort to understand the meaning and place of risk in their daily lives. They continue, for example, to defecate in and drink spring water, to pollute the environment with all kinds of waste, to discourage government initiatives to supply water through deviant behaviour, and not to wash their hands before eating. One can foresee that humans will not get rid of water-borne diseases any time soon because of the wide range of transmission factors they keep rubbing shoulders with.
Keywords: Water, Disease, Pollution, Waste, Deviance.
[1]. Abenhaim Lucien., 2003, Environnement et santé publique. Fondements et pratiques. Canada. Editions TEC and DOC, Edisem.
[2]. AlakehMofor Nelson, BulengTamungangNjoyim Estella, Mvondo-Zé Antoine-David, 2017, Quality Assessment of Some Springs in the Awing Community, Northwest Cameroon, and Their Health Implications. Hindawi, Journal of Chemistry Volume 2017, Article ID 3546163, 11 pages https://doi.org/10.1155/2017/3546163.
[3]. AnimbomNgong Paul, NguCheo Victor, 2018, Communication Implications of Visual Semiotic signs in the University of Bamenda Campus, Bamenda, Journal of Arts and Humanities (JAH), A multidisciplinary journal of the Faculty of Arts, Vol.1, number1.pp 155-172.
[4]. AssakoAssako René-Jolly, (al), 2010, Risques sanitaires et gestion des eaux usées et des déchets à Kribi (Cameroun), In Sociétés-environnements-santé, Paris: IRD Editions, Objectifs Suds, pp 239-255.
[5]. Biosengazeh, N. F., Mofor, N. A., Tamungang, N. E. B., &Mvondo-Ze, A. D. (2020), Analysis and water quality control of alternative sources in Bangolan, Northwest Cameroon, Hindawi, Journal of chemistry, Volume 2020, Article ID 5480762,12 pages, https://doi.org/10.1155/2020/5480762.

Paper Title :: Tying to Conceive, Untying to Give Birth
The symbolism of “egusi” pudding in the treatment of infertility and foetal mortality in Cameroon
Author Name :: Dr. Peguy Ndonko
Country :: Cameroon
Page Number :: 58-69
Beyond its nutritional function, the egusi or pumpkin seed (cucurbita pepo) plays an important role in the treatment of infectious diseases. Its pudding symbolises pregnancy and childbirth. It is tied to conceive and untied to give birth. A category of "dirty" water "infected" and "vampirised" or made impure by a vampire is said to be the cause of infertility and infant mortality within couples. Yet it is recognised that untreated sexually transmitted infections are risk factors for infertility and infant mortality. There is a gap between the discourse of health professionals and traditional healers on the causes of infertility and foetal death. Health professionals engage in a more or less convincing discourse to explain the recurrent causes of infant mortality faced by women, while traditional healers’ narrative is built around cultural values such as the dowry or the transgression of dietary prohibitions during pregnancy. This study stands at the crossroads of traditional and modern medicine to show how the two therapies can be reconciled to solve the problems of infertility and infant mortality faced by many couples. Social science research methods were used to assist in this study. This paper attempts to understand the diseases that cause infertility and infant mortality among individuals and couples, to understand the problems that affect the reproductive health of men and women, and to show that, apart from biomedical care, so-called traditional medicine provides many solutions to reproductive health issues today. The representations, preconceptions and assumptions surrounding these diseases create unnecessary and avoidable family conflicts. In the absence of effective medical care and due to a social construction or invention of the cause, people attribute a mystical origin to the ailment and try in vain to ward it off through medicinal plants and therapeutic rites.
Keywords: Clogged tubes, infections, pregnancy, stillbirths, cervical cerclage.
[1]. ABEGA Severin, Cécile (1999), « Eau sale, eau propre, eau impropre ; L’exemple du rapport à l’eau chez les Béti ». In S. Bahuchet, D. Bley, H. Pagezy, N-Vernazza-Licht, L’Homme et la forêt tropicale, pp 661-674.
[2]. ADJAMAGBO Agnès, MSELLATI Philippe, VIMARD Patrice, 2007, Santé de la reproduction et fécondité dans les pays du Sud. Nouveaux contextes et nouveaux comportements. Louvain-la-Neuve (BEL) ; Marseille : Academia Bruylant ; LPED.
[3]. ETAME-LOE Gisèle, NGOULE Charles Christian, MBOME Berthe, KIDIK POUKA Catherine, NGENE Jean Pierre, YINGANG Jacques, OKALLA EBONGUE Cécile, NGABA Guy Pascal, DIBONG Siegfried Didier, 2018, Contribution à l’étude des plantes médicinales et leurs utilisations traditionnelles dans le département du Lom et Djerem (Est-Cameroun), Journal of animal and plant Sciences, Vol. 35, Issue 1 : 5560-5578.
[4]. FOSTER M. Georges and. ANDERSON B. Gallatin, 1978, Medical anthropology, New York: John Wiley and Sons.
[5]. GUIGMA Marie-Gisèle, 2012, Situation de la santé maternelle et infanto-juvénile, Bruxelles, Belgique, Assemblée parlementaire de la francophonie, Réseau des femmes parlementaires du Burkina-Faso.

Paper Title :: Implementation of Relationship Marketing Strategy in the Foodservice Industry to Retain Customer Loyalty
Author Name :: Agnes Kanyan || Siti Farah Lajim || Noor Emma Shamsuddin || Ahmad Faisal Mahdi
Country :: Malaysia
Page Number :: 70-72
Foodservice providers must identify the necessary steps for ensuring the effective implementation of a relationship marketing strategy. With global competition intensifying and greater pressure from rival operators, these providers need to devise distinct strategies to enhance their competitiveness. Additionally, in today's world of imitation, where products and services are nearly identical, and customers are inundated with numerous choices, maintaining a leading position poses significant challenges for foodservice providers. Therefore, the ongoing focus on establishing and sustaining a robust customer-firm relationship is pivotal for achieving sustainable competitive advantages in the marketplace and retaining valuable customers. Customers who forge a strong rapport with a firm are more likely to repurchase and less inclined to switch to competitors. This loyalty is rooted in the confidence they've developed in the firm, the social benefits they have gained, and the special treatment they have received.
Keywords: Relationship Marketing, Foodservice Industry, Customer Loyalty
[1]. Ndubisi, N.O. (2007). Relationship marketing and customer loyalty. Marketing Intelligence & Planning, 25(1), 98-106.
[2]. Ekiyor, A., Tengilimoglue, D., Yeniyurt, S. and Ergin, E. (2010). Relationship marketing and customer loyalty: an empirical analysis in the healthcare industry. The Business Review, Cambridge, 14(2), 244-249.
[3]. Alrubaiee, L. & Al-Nazer, N. (2010). Investigate the impact of relationship marketing orientation on customer loyalty: the customer’s perspective. International Journal of Marketing Studies, 2(1), 155-174.
[4]. Bolton, R.N., Kannan P.K., & Bramlett, M.D. (2000). Implications of loyalty program membership and service experiences for customer retention and value. Journal of Academic Marketing, 28, 95-108.
[5]. De Wulf, K, Odekerken-Schroder, G., Iacobucci, D., (2001). Investments in Consumer Relationships: A Cross-Country and Cross-industry Exploration. Journal of Marketing, 65(4), 33-50.

Paper Title :: The Postcolonial Domination in the Dragon can’t Dance (1979) and Salt (1996) by Earl Lovelace
Author Name :: Serigne Mbaye KANDJI
Country :: Sénégal
Page Number :: 73-82
This article examines the theme of postcolonial domination in Earl Lovelace's novels: The Dragon Can't Dance and Salt. Rooted in the reality of Trinidad and Tobago, these stories offer a profound exploration of the lasting consequences of colonialism and power relations in a postcolonial context. It highlights how, after independence, Caribbean culture and economy remain trapped under Western domination. It describes the lasting impact of colonialism on the cultural identity of the characters and their communities. It explores how the colonial legacy continues to influence their beliefs and practices. I examines the glaring inequalities that persist in post-colonial societies. It paints a vivid picture of the economic imbalances weighing on the Caribbean development.
Keywords: post-colonialism, domination, culture, disparities
[1]. ALTHUSSER, Louis. “Ideology and Ideological State Apparatus” In Lenin and Philosophy and other Essays. London: New York Left Books, 1989.ASCHROFT, Bill.
[2]. all. The Post-colonial Studies Readea, London: Routledge, 1995.
[3]. FRANZ, Fanon. The Wretched of the Earth. Trans. Richard Philcox. New York: Grove Press, 2004.
[4]. LOVELACE, Earl. The Dragon Can’t Dance. New York: Persea Book, 1979. Print.
[5]. - - - . Salt. New York: Persea Books, 1996. Print

Paper Title :: Learning, Aesthetic Dimension and Neuro Education in Early Childhood
Reflections from the Guiding Documents of the Ministry of National Education
Author Name :: Laura Victoria Pedrozo Beleño || Anyi Paola Sabogal Moreno
Country :: Colombia
Page Number :: 83-90
The document presents the progress of pedagogical research whose objective is to analyze what characteristics of neuroeducation contribute to the development of the aesthetic dimension in early childhood. The proposal addresses four conceptual categories: Learning, Early Childhood, Aesthetic Dimension and Neuroeducation. With a descriptive-qualitative methodology, it is possible to explain the role of neuroeducation in early childhood, in addition to demonstrating the importance of the aesthetic dimension. One of the main conclusions is that knowledge and appropriation of the guidelines present in the governing documents of the Ministry of National Education for the preschool level (which corresponds to early childhood training), is a fundamental component of the entire pedagogical process that I searched. responding to comprehensive development in general and the aesthetic dimension in particular. Art and neuroeducation are articulated in this analysis to demonstrate the complexity and comprehensiveness of child development in the educational setting.
Keywords: Learning, Child Development, Aesthetic Dimension, Neuroeducation, Early Childhood.
[1]. Arango, C. B. (diciembre de 2006). Estrategias Pedagógicas para el fortalecimiento del desarrollo de la dimensión estética en el preescolar. Obtenido de https://core.ac.uk/download/47066297.pdf
[2]. Arráez, M. C. (7 de diciembre de 2006). SAPIENS. Obtenido de SAPIENS: http://ve.scielo.org/scielo.php?script=sci_arttext&pid=S1317-58152006000200012
[3]. Bhat, V. D. (s.f.). Aprendizaje Experiencial Una Guía para Educadores. Obtenido de https://miclase.es/06A/modulo1/biblio_1/bhat_experiencial.pdf
[4]. Bohórquez, M. C. (2022). Arte, Emocionalidad y Neuroeducación: Una mirada desde las creencias de Maestros y Maestras. Obtenido de http://repository.pedagogica.edu.co/bitstream/handle/20.500.12209/17636/Arte%2C%20Emocionalidad%20y%20Neuroeducaci%C3%B3n%20Una%20mirada%20desde%20las%20creencias%20de%20Maestros%20y%20Maestras%20de%20Educaci%C3%B3n%20Infantil.pdf?sequence=1&isAllowed=y
[5]. Campos, A. L. (2010). Neuroeducación: uniendo las Neurociencias y la Educación en la búsqueda del Desarrollo Humano. la educ@ción, 1-14. Obtenido de https://repositorio.upn.edu.pe/bitstream/handle/11537/25280/neuroeducacion.pdf?sequence=1&isAllowed=y

Paper Title :: The Application of SIPenS Technology (Information System of Attitude Assessment) Based on Pancasila Student Profile as the Effort to Improve Teachers’ Professionality at Visionary Schools
Author Name :: Diah Puji Nalibrata || Edy Setiyo Utomo || Chalimah || Heru Totok Tri Wahono || Ahmad Farhan
Country :: Indonesia
Page Number :: 91-97
The product of SIPenS application (Information System of Attitude Assessment) is a product as solution of problems faced by teachers in the activity during assessing students’ attitude based on Pancasila Student Profile which leads to high objectivity. The attitude assessment relates with the strengthen students’ character that needs school and teachers’ commitment to assess representatively, objectively, and sustainably. The research aim is to know how the implementation is on SIPenS application and the impact for teachers. The research uses descriptive qualitative method with the data collection through observation and interview. The research settings of visionary schools are at SMPN 1 Gresik, SMPN 4 Jombang, and SMPN 2 Mojokerto. The result shows that the implementation of the application gets positive appreciation as much as 97% from 120 teachers who have applied the application related with the clarity of assessment substance (98%), the easy application to recognize and easy to operate (98%), the understandable use of symbol, icon, and picture (97%), the function offered is based on application aim (95%), the safety of application is guaranteed (86%), and the appearance of SIPenS application is easy to remember (98%). The impacts for teachers are the application becomes the accurate solution to help teachers assess the students’ attitude effectively and efficiently. The teachers understand more about the dimension of substance, elements, and sub elements of Pancasila Student Profile.
Keywords: attitude assessment, Pancasila student profile; SIPenS application
[1] Anggara, A., Amini, F., Siregar, M., Muhammad, F., & Syafrida, N. (2023). Penerapan Kurikulum Merdeka Belajar pada Satuan Pendidikan Jenjang SMP. Jurnal Pendidikan Dan Konseling, 5(1), 1899–1904.
[2] Kiska, N. D., Putri, C. R., Joydiana, M., Oktarizka, D. A., Maharani, S., & Destrinelli, D. (2023). Peran Profil Pelajar Pancasila untuk Membentuk Karakter Peserta Didik Sekolah Dasar. Journal on Education, 5(2), 4179–4188. https://doi.org/10.31004/joe.v5i2.1116.
[3] Kurniastuti., Nuswantari., & Feriandi (2022). Implementasi Profil Pelajar Pancasila Sebagai Salah Satu Bentuk Pendidikan Karakter Pada Siswa SMP. Seminar Nasional Sosial Sains, Pendidikan, Humaniora (SENASSDRA), 1, 287–293.
[4] Laghung, R. (2023). Pendidikan Karakter sebagai Upaya Mewujudkan Profil Pelajar Pancasila. Cendekia: Jurnal Ilmu Pengetahuan. 3(1), 1–9.
[5] Rahayu, D. N. O., Sundawa, D., & Wiyanarti, E. (2023). Profil Pelajar Pancasila Sebagai Upaya Dalam Membentuk Karakter Masyarakat Global. Visipena, 14(1), 14–28. https://ejournal.bbg.ac.id/visipena/article/view/2035

Paper Title :: Family Home Evening as a Model for Promoting Family Health
Author Name :: Tommy M. Phillips || Jennifer R. Smith || Alice C. Long || Brandan E. Wheeler || Loren D. Marks || Michael Goodman || Trevan Hatch || Sterling K. Wall
Country :: USA
Page Number :: 98-103
One hundred thirty-seven married members of the Church of Jesus Christ of Latter-day Saints with children participated in a study of Family Home Evening and its relation to family well-being. Results support previous research suggesting that regular family-level rituals and sacred practices benefit families, marriages, and parent-child relationships. While this study‟s results cannot demonstrate any sort of causal link, they do provide very strong correlational evidence in support of the power and value of regular family-level routines, rituals, and sacred practices, as seen in LDS observance of FHE. Implications for the full universe of families are discussed.
Keywords: Routines, Rituals, Religion, Religiosity, Family Home Evening, Latter-day Saints, Mormon, Marriage, Family, Well-Being
[1]. Antonucci, T. C., Wong, K. M., & Trinh, S. (2012). The role of the family across the lifespan. In P. Noller, G. C. Karantzas, P. Noller, & G. C. Karantzas (Eds.), The Wiley-Blackwell handbook of couples and family relationships. (pp. 51-65): Wiley-Blackwell.
[2]. Bengtson, V. L., Putney, N. M., & Harris, J. (2013). Families of faith. New York: Oxford.
[3]. Bossard, J., & Boll, E. (1950). Ritual in family living. Philadelphia: U. of Pennsylvania.
[4]. Broderick, C. B. (1993). Understanding family process. Newbury Park, CA: Sage.
[5]. Burr, W. R., Marks, L. D., & Day, R. (2012). Sacred matters. New York: Routledge.

Paper Title :: From Cinema to Circus Theater: Melodrama in the Works of Gilda De Abreu
Author Name :: Eliene Benício Amâncio Costa
Country :: Brazil
Page Number :: 104-114
This article is dedicated to addressing the dramaturgical production of the artist Gilda de Abreu, which was presented in the circus-theaters of São Paulo, in the second half of the 20th century, highlighting the works “O Ébrio”, from 1946, “Coração Materno”, from 1951. The purpose is to relate these two works that circulated through various media (music, theater, radio soap opera, cinema, circus-theater, romance), highlighting for this analysis cinema, the melodramatic genre in its scenic transpositions.
Keywords: Gilda de Abreu, circus-theater, cinema, melodrama.
[1]. ADAMATTI, Margarida Maria. (2022). Stylistic analysis and narrative reverberations in O Ébrio (1946), by Gilda de Abreu. POST: Magazine of the EBA/UFMG Postgraduate Program in Arts. v. 12, no. 24, Jan-Apr. Available at https://doi.org/10.35699/2237-5864.2022.35071
[2]. AGUIAR, Ronaldo Conde. (2013). Vicente Celestino – The proud voice of Brazil. The Voice Kings. Rio de Janeiro: The House of the Word. 2013
[3]. BOLOGNESI, Mario F. (2000). From melodramatic to comic: O Ébrio, by Gilda de Abreu, directed by Piquito. URDIMENTO: Journal of Studies in Performing Arts 3- 2000
[4]. COSTA, Cristina. (2006). (org.). Communication and Censorship – the circus-theater in São Paulo’s cultural production from 1930 to 1970. São Paulo: Terceira Margem.
[5]. COSTA, Eliene Benício Amancio. (2010). The Transit between the Circus and the Theater: the construction of the Brazilian circus-theater dramaturgy – an analysis of the authors, works and dramatic genres of the plays performed in São Paulo, between 1927 and 1967, present in the Miroel Silveira Archive. (Postdoctoral Report). IA/UNESP. São Paulo. 246 p.

Paper Title :: The Economic Capacity of the Feeder in Front of the Rights of Children and Adolescents in Food Processes
Author Name :: Manuel José Acebedo Afanador || Jorge Andrés Gélvez Peñaranda || Ai Karin Chan Buitrago Murillo || Luis Fernando Díaz Zambrano
Country :: Colombia
Page Number :: 115-122
The present work corresponds to the synthesis of the investigation on the economic capacity of the obligee against the rights of children and adolescents, in food processes. It analyzes how lack of food assistance violates the fundamental rights of children and adolescents such as physical integrity, health, social security, balanced diet, education and other rights established in article 44 of the Political Constitution; this in contrast to the capacities of the obligor and the way in which they are weighed from the tension that is produced with respect to the factual elements in this relationship. Documentary research was carried out in which parameters were given, comparison on the proposed topic. One of the fundamental results is that there is no pre-established formula that allows the maintenance quota to be established according to the economic capacity of the obligor, and that, in fact, there cannot be absolutely, since there are legal presumptions that help to set parameters. and define the quota, the individual, family and social relationships in each case need a definition of the matter centered on justice, on the rights of the parties (based on the primacy of the rights of the minor) and on the wisdom of the judicial operator who defines or accepts an agreement.
Keywords: Food supply; Children's rights; Child welfare; Parent-child relationship.
[1]. Aguilar Barreto, A. J., Barbosa Monsalve, C. S., Aguilar Barreto, C. P., & Mendoza Chacón, W. S. (2018). La investigación Sociojurídica: Un análisis de la incidencia de los aspectos sociales para el derecho. Cúcuta (N. de S.): Universidad Simón Bolívar.
[2]. Arrieta López, M., & Meza Godoy, A. (2019). Efectividad de la función de concreción de la obligación alimentaria de los defensores de familia en la ciudad de Barranquilla entre los años 2015 y 2017. Jurídicas, 2(16), 147 - 165. Recuperado el 17 de abril de 2022, de https://repositorio.cuc.edu.co/handle/11323/5571
[3]. Bohórquez, A. (2099). De los negocios jurídicos en el derecho privado colombiano (Vol. 2). Bogotá: Doctrina y ley.
[4]. Decreto, 2737 (27 de nobviembre de 1989). Recuperado el 2 de mayo de 2022, de https://www.oas.org/dil/esp/decreto_2737_de_1989_colombia.pdf
[5]. Giraldo Ángel, J., & Giraldo López, O. (2002). Metodología y técnica de la investigación jurídica (9 ed.). Bogotá D.C.: Ediciones Librería del Profesional.

Paper Title :: The Role of Family Income and Parental Influence on STEM Participation: Implications for Career Guidance
Author Name :: Jomar C. Cabuquin || Ferdinand T. Abocejo || Henry Alwayne R. Mercado || Jessie Richie N. De Los Santos || Ma. Leah I. Abad || Menchi G. Nayad1, Shirley M. Siozon || Bryan H. Gervacio
Country :: Philippines
Page Number :: 123-133
This study examined the association between family income, perceived parental influence in taking STEM, and performance in the specialized fields of STEM learners in one public senior high school in Eastern Visayas, Philippines. The study utilized descriptive and correlational research designs involving ninety-eight (98) senior high school learners taking the Science, Technology, Engineering, and Mathematics (STEM) strand. The study used an adopted “Adolescent-Parent Career Congruence Scale (APCC)” survey questionnaire to measure the learners' perceived parental influence in taking STEM. Spearman's rank correlation coefficient (rs) was utilized to examine the association between family income and perceived parental influence and specialized fields' performances. Likewise, the Pearson product-moment correlation coefficient (r) was used to determine the association between parental influence and the specialized fields' performances of STEM learners. Results indicated no association between family income and parental influence on STEM learners and a significant negative association between the family income group and the STEM learners' performance in the specialized fields. There is also a weak and positive association between the STEM learners' perceived level of parental influence in taking STEM and their performance in the specialized fields. Therefore, learners' career guidance should be reinforced so that they can be guided in making sound decisions. Future related studies are likewise recommended to further substantiate this study's findings.
Keywords: Family Income, Parental Influence, Senior High School Learners, Specialized Fields, STEM
[1] Abe, E. N., & Chikoko, V. (2020). Exploring the factors that influence the career decision of STEM students at a university in South Africa. International Journal of STEM Education, 7(60), 1-14. https://doi.org/10.1186/s40594-020-00256-x
[2] Adrian, M. (2021). Who Are The Middle Class In The Philippines? iMoney Learning Centre, https://www.imoney.ph/articles/middle-class-sector-philippines/
[3] Adzido, R. Y. N., Dzogbede, O. E., Ahiave, E., & Dorkpah, O. K. (2016). Assessment of Family Income on Academic Performance of Tertiary Students: The Case of Ho Polytechnic, Ghana. International Journal of Academic Research in Accounting, Finance and Management Sciences, 6(3), 154-169. http://dx.doi.org/10.6007/IJARAFMS/v6-i3/2221
[4] Ahmed, T., & Hanif, M. (2016). Performance Assessment of High and Low Income Families through “Online RAW Achievement Battery Test” of Primary Grade students. Journal of Education and Practice, 7(4), 48-58. https://files.eric.ed.gov/fulltext/EJ1092409.pdf
[5] Alaçam, N., & Olgan, R. (2019). Pre-service early childhood teachers’ beliefs concerning parent involvement: the predictive impact of their general self-efficacy beliefs and perceived barriers. International Journal of Primary, Elementary and Early Years Education, 47(5), 555–569. https://doi.org/10.1080/03004279.2018.1508244

Paper Title :: Implementation of the BERSEKA Program (Clean, Healthy, and Prosperous) in Addressing Slum Settlements in Sukajaya Village, Cibitung District, Bekasi Regency: A Case Study
Author Name :: Sanusi
Country :: Indonesia
Page Number :: 134-145
One of the objectives of the KOTAKU program in 2023 is assistance in increasing the role and strengthening the capacity of local governments in handling slums. The Bekasi Regency Government to overcome slum areas made a policy of Bekasi Regent Regulation number 72 of 2020 concerning the arrangement of slum environments for the Clean, Healthy and Blessing (BERSEKA) program as a guideline for the implementation of slum arrangement in Bekasi Regency. The purpose of this study is to evaluate and analyze the implementation of the BERSEKA program, analyze inhibiting factors, supporting factors and solutions to overcome obstacles to the implementation of the BERSEKA program. The research was conducted in Sukajaya Village, Cibitung District, Bekasi Regency. The research method used is qualitative descriptive, the focus of research based on Merilee S Grindle's policy implementation theory consists of policy content and implementation environment. Determination of informants using purposive sampling techniques. Data collection techniques through interviews, documentation and observation. The results of the study are known that the definition and concept of the BERSEKA program is a replication of the KOTAKU program with budget sources from the Bekasi Regency Regional Budget. Its implementation involves the role of the community in the physical development of settlements as well as non-physical activities have not been implemented. The BERSEKA program has reduced the slum area from 25.05 Ha to 6.87 Ha. Inhibiting factors for implementation are incomplete socialization to the surrounding community, unavailability of budget for maintenance for Utilization and User Groups (KPP) and dualism of interests. Supporting factors for the implementation of the BERSEKA program for the development of settlement infrastructure have been included in the 2023-2026 RENSTRA of the Bekasi Regency Public Housing, Settlement and Land Office as well as solutions to eliminate the remaining slum areas in the form of providing waste infrastructure, fire fighting facilities, building environmental drainage and improving clean water facilities (SAB).
Keywords: Policy Implementation; Settlements; KOTAKU Program; Berseka Program
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Paper Title :: Brand Hate: One Decade of Research
A Systematic Review
Author Name :: Mohamed ASSOUD || Lahoucine BERBOU
Country :: Morocco
Page Number :: 146-165
The purpose of this article is to comprehensively review of the complex phenomenon of brand hate. We aim to consolidate existing knowledge on brand hate by examining its nature, antecedents, outcomes, management strategies, and the personality traits of brand haters. A systematic review of brand hate literature is conducted, focusing on identifying the key triggers of brand hate, which include negative experiences, ideological mismatches, and symbolic incongruence. The review also delves into the behavioral consequences of brand hate, such as brand avoidance, brand switching, negative word-of-mouth, and brand retaliation. Methodological approaches used in brand hate research, including surveys, qualitative methods, mixed methods, and experiments, are discussed, providing a comprehensive overview of the research designs employed. Furthermore, the theoretical frameworks and models applied to analyze brand hate, such as the triangular theory of hate and self-congruity theory, are examined. The review reveals that brand hate is a multifaceted concept with various triggers and behavioral outcomes. It also highlights the prevalence of survey-based research methodologies in this field. The review sheds light on the theoretical foundations that underpin brand hate research and presents a comprehensive picture of the existing knowledge. This study contributes to the existing body of knowledge on brand hate by synthesizing key findings and underlining gaps in the literature. It emphasizes the importance of conducting cross-cultural and cross-industry studies and adopting machine learning-based methodologies in future research. Additionally, the review underscores the significance of brand hate management strategies and their implications for brand practitioners. This review offers both a roadmap for future research and practical insights for brand management in the context of brand hate.
Keywords: Brand hate, anti-consumption, anti-brand, consumer psychology, consumer behavior, consumer-brand relationship
[1] S. U. Kucuk, Brand Hate: Navigating Consumer Negativity in the Digital World. Cham: Springer International Publishing (in en), 2019.
[2] S. M. Hegner, M. Fetscherin, and M. van Delzen, "Determinants and outcomes of brand hate," (in English), Journal of Product and Brand Management, Article vol. 26, no. 1, pp. 13-25, 2017, doi: 10.1108/JPBM-01-2016-1070.
[3] U. Noor, M. Mansoor, and S. Rabbani, "Brand hate and retaliation in Muslim consumers: does offensive advertising matter?," (in English), Journal of Islamic Marketing, Article vol. 13, no. 6, pp. 1395-1413, 2022, doi: 10.1108/JIMA-10-2020-0316.
[4] M. Fetscherin, "The five types of brand hate: How they affect consumer behavior," (in English), Journal of Business Research, Article vol. 101, pp. 116-127, 2019, doi: 10.1016/j.jbusres.2019.04.017.
[5] J. Costa and A. Azevedo, "Beyond Brand Hate: Are You Willing to Forgive a Negative Experience with Your Smartphone Mobile Communications‟ Brand?," (in English), Corporate Reputation Review, Article 2022, doi: 10.1057/s41299-022-00139-7.

Paper Title :: The Contribution of Female Farmers to the Sustainability of Dairy Cows Following the Outbreak of Foot and Mouth Disease: Evidence from Indonesia
Author Name :: M. Ali Mauludin || Marina Sulistyati || Windira Nuzuarlita Alqurani
Country :: Indonesia
Page Number :: 166-174
The foot and mouth disease epidemic in Indonesia began in May 2022, and its impact can still be felt today. This study aims to analyze the role of female farmers in the sustainability of dairy cows after the foot and mouth (FMD) disease epidemic. This research was conducted at Cooperative Service Center (CSC) Pojok Lembang, West Java, Indonesia, in February 2023. The research method used is a case study method using a qualitative approach. The researcher conducts the data through in-depth interviews with specific criteria. This study's results indicated that women's role in CSC Pojok was seen from the access aspect, which was the opportunity for business capital, information, and SAPRONAK (Livestock Production Facilities). The participation aspect indicated activities, from bathing the dairy cows to looking for grass. The control aspect indicated that decisions are taken based on mutual agreement. The benefits aspect indicated social and economic benefits felt by female farmers in TPK Pojok. Livelihood sustainability indicates that female farmers can make decisions, face risks, and maintain efforts. Equity indicated that female farmers could express their satisfaction with their business because of the benefits they get. Sustainability is indicated by the family's participation in raising dairy cows; female farmers also show high self-confidence and optimism to continue their business.
Keywords: Female farmer, Sustainability, FMD, Indonesia
[1] M. A. Hossain, C. Standing, and C. Chan, "The development and validation of a two-staged adoption model of RFID technology in livestock businesses," Information Technology & People, vol. 30, no. 4, pp. 785-808, 2017.
[2] J. Marisa and S. A. Sitepu, "Relationship analysis between production factors with business production of beef cattle livestock in Binjai Barat District, Indonesia," Asian Journal of Advanced Research and Reports, vol. 9, no. 1, pp. 1-7, 2020.
[3] B. S. Iskandar, J. Iskandar, R. Partasasmita, and R. L. Alfian, "Planting coffee and take care of forest: A case study on coffee cultivation in the forest carried out among people of Palintang, Highland of Bandung, West Java, Indonesia," Biodiversitas Journal of Biological Diversity, vol. 19, no. 6, pp. 2183-2195, 2018.
[4] G. D. Wijers, "Inequality regimes in Indonesian dairy cooperatives: understanding institutional barriers to gender equality," Agriculture and Human Values, vol. 36, no. 2, pp. 167-181, 2019.
[5] A. Mishra, C. Wilson, and R. Williams, "Factors affecting financial performance of new and beginning farmers," Agricultural Finance Review, 2009.

Paper Title :: By Women for Women: Women Empowerment through the Union of Women in Rural Area of Gresik, Indonesia
Author Name :: Nur Laily || Vinza Hedi Satria || Ahmad Baihaqy || Budiyanto || Suwitho || Nur Fatimatuz Zuhroh
Country :: Indonesia
Page Number :: 175-187
The Sustainable Development Goals (SDGs) established by the United Nations for designated for 2030 delineate the aspects that every society worldwide must achieve to form a sustainable future. Gender equality stands as an important tenet within the SDGs framework. The fifth goal of SDGs is to achieve gender equality among the society in the world. Numerous studies have been conducted on gender equality and strategies to attain it; however, the implementation of gender equality frequently encounters obstacles in economic, social, and political domains. These obstacles are particularly pronounced in rural area, where communities often adhere to conservative beliefs and lean towards patriarchal ideologies that confine women to domestic roles. This research investigates the effect of activity that has been conducted by women's associations in a locality in Gresik to the women empowerment in Gresik. Using qualitative ethnography method, the research tried to define the effect of Family Welfare Movement with the Gender Equality Goals in SDGs. The findings of this study elucidate through their presence and conducted event such as Eco Print Training for women in rural village contribute to the realization of one of the SDGs.
Keywords: Sustainable Development Goals, Women, Rural Area
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Paper Title :: The subjectivism of the Austrian School and its influence on the conception of capital
Author Name :: Alexandre S. Ramos || Daniel Castelo Branco López
Country :: Brazil
Page Number :: 188-198
This study aims to investigate the theoretical functioning of capital goods included in production chains. More traditional approaches tend to treat capital in an excessively aggregative way, without making distinctions in relation to the temporal positioning that each capital good occupies within a production chain and, even more so, without taking into account its degree of specificity. The omission of such factors, which is often done within neoclassical economics, not only consists of a lack of realism, but also prevents, or at least limits, the theoretical investigation of the behavior of capital in view of changes in consumer preferences, changes in the direction of monetary policy, or even changes in credit and regulatory policies.
Keywords: Market, Crises, Austrian School of Economics, Capital structure.
[1]. Bellante, Don; Garrison, Roger. Phillips curves and hayekian triangles: two perspectives on monetary dynamics. History of political economy 20. no 2 (Summer), 1988, pp. 207 – 234
[2]. Böhm-Bawerk, Eugen von. The positive theory of capital. Auburn: Ludwig von Mises Institute, 2011.
[3]. Hayek, Friedrich August. Business cycles, part 1: the collected works of F. A. Hayek. Edited by HansjoergKlausinger. Indianapolis: Liberty fund: 2017
[4]. Iorio, Ubiratan Jorge. Ação tempo e conhecimento: a escola austríaca de economia. 2. ed. São Paulo: Instituto Ludwig von Mises, 2011.
[5]. Machlup, Fritz. Professor Knight and the „period of production‟. Journalofpoliticaleconomy, Volume 43, Número 5, p. 577 – 624. Outubro de 1935. Disponível em: https://cdn.mises.org/Professor%20Knight%20and%20the%20Period%20of%20Production_4.pdf

Paper Title :: Internal Audit practices in the Sustainable Development Goals Achieving
Author Name :: Pavel Malyzhenkov
Country :: Russia
Page Number :: 199-201
In recent years, there has been a growing recognition of the importance of Sustainable Development Goals achieving in assessing a company's performance and its long-term sustainability. Stakeholders such as investors, regulatory bodies, and consumers demand greater transparency and accountability from organizations regarding their sustainable practices. As a result, companies are seeking effective methods to measure and evaluate their performance in the field of sustainable development. This study aims to systematize data on the use of an internal audit tool, such as Data Envelopment Analysis (DEA), as well as to explore the potential positive effects of its application.
Keywords: sustainable development, sustainable development goals (SDG), internal audit, environment, society
[1]. Babkin E., Malyzhenkov P., Rossi F. The Perspectives of DEMO Application to COSO Internal Audit Framework Risks Mitigation, in Advances in Enterprise Engineering XI. EEWC 2017. Lecture Notes in Business Information Processing (eds. Aveiro D., Pergl R., Guizzardi G., Almeida J., Magalhães R., Lekkerkerk H.), vol 284. Springer, Cham, 2017, DOI: 10.1007/978-3-319-57955-9_5;
[2]. Bobitan N., Dumitrescu D., Burca V. Agriculture’s Efficiency in the Context of Sustainable Agriculture—A Benchmarking Analysis of Financial Performance with Data Envelopment Analysis and Malmquist Index, Sustainability, 2023;
[3]. Charnes A., Cooper W., Rhodes E. Measuring the Efficiency of Decision Making Units, European Journal of Operational Research, 1978;
[4]. Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 Amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as Regards Corporate Sustainability Reporting (Text with EEA Relevance). — 14.12.2022. — URL: http://data.europa.eu/eli/dir/2022/2464/oj/eng
[5]. Genç, R. The Importance of Communication in Sustainability & Sustainable strategies, Procedia Manufacturing, Vol. 8, 2017;

Paper Title :: Socioemotional Competences in Early Childhood Elements for a Pedagogical Proposal
Competencias Socioemocionales en la Primera Infancia Elementos para una Propuesta Pedagógica
Author Name :: Nathalia Castañeda || Ana María Gutierrez Ruiz
Country :: Colombia
Page Number :: 202-209
The document presents the results of the background search and tracking phase within the framework of an investigation aimed at designing a pedagogical strategy for the cultivation and development of socio-emotional competencies in early childhood. With a qualitative approach, through archival work, the justification of the proposal has led to two fundamental results: firstly, to explain the importance of cultivating and developing socio-emotional competencies in early childhood; secondly, to analyze the relationship between the emotional component and the dimensions of child development established by the curriculum guidelines of the Ministry of National Education for Early Childhood. It is concluded that there is a vast field to explore regarding the development and strengthening of socio-emotional competencies in early childhood, and that new research should not only address the socio-affective dimension but also be able to integrate the designed strategies with new teaching and learning methodologies for 21st century education.
Keywords: Social and emotional skills,Child Development, Socioemotional Dimension, Active Learning Methodologies, Early Childhood.
[1]. Brackett, M. A., Rivers, S. E., Reyes, M. R., & Salovey, P. (2020). Promoviendo el desarrollo social y emocional en las escuelas: El currículo PATHS. Nueva York: Guilford Publications.
[2]. Martínez, L. R., Contreras, M. R., y Hernández, A. R. (2022). La dimensión socioafectiva en el desarrollo integral de los niños y niñas. Revista de Psicología Aplicada, 28(1), 56-70.
[3]. López-Meneses, E., García-Gutierrez, J., y Sánchez-Vera, M. (2023). Metodologías activas de aprendizaje: una revisión sistemática de la literatura. Revista de Educación, 42(2), 89-104.
[4]. Richards, M. P., y Xie, H. (2021). Comprendiendo el desarrollo infantil (4ª ed.). Londres: Routledge.
[5]. UNICEF. (2020). Desarrollo infantil temprano.

Paper Title :: Brain Drain versus Brain Gain Approaches
Author Name :: Ivonne Bonilla
Country :: USA
Page Number :: 210-216
High-skilled human resource is becoming one of the most valued resources currently to improve economies. Enterprises and governments in developed states employ this human capital from all over the world to counteract to the lack of qualified labour force. This transfer of specialized human resource has effects on the wellbeing and development of sending nations and positive consequences in the host country; however, there is the possibility the country of origin benefits from the brain drain (brain gain), thus, one of the ways is the scientific networks, other way is to boost the trade between home and host countries, with their remittances, etc. This study a review of the subject is carried out through documentary analysis.
Keywords: Brain Drain, Bran Gain, Skilled Migration, Effects
[1]. A, García, “Políticas Públicas frente a La „Fuga De Cerebros‟: Reflexiones a partir del caso Argentino”, Revista de la Educación Superior Vol. XXXVII (4), No. 148, 2008.
[2]. D. Checci, G. De Simone, R. Faini, “Skilled Migration, FDI and Human Capital Investment”, IZA DP No. 2795. 2007.
[3]. D. Cornell, “India's brain gain: A new trajectory for talent”, India Global Business, 2020, https://www.indiaglobalbusiness.com/igb-archive/indias-brain-gain-a-new-trajectory-for-talent
[4]. F. Docquier, H. Rapoport, “Skilled Migration: The Perspective of Developing Countries”, IZA Discussion Paper No. 2873, 2007.
[5]. J. Brzozowski, “Brain Drain or Brain Gain? The New Economics of Brain Drain Reconsidered”, Cracow University of Economics, 2008.

Paper Title :: Depressive Normalization of Men in the Environment Academic
Normalización depresiva de varones en el entorno universitario
Author Name :: Arturo Chirino López || María del Rosario Espinoza Sánchez || Alejandra Guadalupe Domínguez Escalante
Country :: Mexico
Page Number :: 217-223
Depression is a mood disorder that has detrimental consequences for physical and mental health. It is associated with the majority of suicide cases and the global prevalence of suicide continues to rise. In such a way that the manifestations of depression in younger people are increasing, and among them university students stand out. Consequently, the objective of this study is to identify the levels of depression of male students of the psychology degree at the Autonomous University of Campeche and thus reflect on how they live the experience of mental health in a university educational context, with a mainly female population and taking a gender perspective as a reference. A mixed research method was used, with quantitative and qualitative analyses; The instrument used was the Beck Depression Inventory, which was administered to a sample of 92 male students. The selection was made by simple random sampling of a total population of 151 students. Among the most significant results, we detected high rates of depression in male students, and the normalization of this when living their daily lives with depressive symptoms, which may be a consequence of the traditional construction of masculinity.
Keywords: Depression- Young University Students- Boys- Masculinity-Masculinities
[1]. Benavides, J y López, J. (2022). Factores asociados a la depresión durante el confinamiento en estudiantes universitarios que acudieron a consulta psicológica. Revista de formación, educación y práctica de salud mental. Vol.17, No.4, pp.366-379.
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[3]. Connell, R. (2003). Masculinidades. Universidad Nacional Autónoma de México.
[4]. Guevara, E. (2008). La masculinidad desde una perspectiva sociológica. Una dimensión del orden de género. Sociológica (Méx.) vol.23, núm.66.
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Paper Title :: Inspirative Strategy for Ummat Empowerment Jogokariyan Mosque, Jogjakarta
Author Name :: Eddy Iskandar || Azhari Akmal Tarigan || Mustapa Khamal Rokan
Country :: Indonesia
Page Number :: 224-233
This research aims to examine and analyze the inspirational strategies for empowering Muslim ummah in the Masjid Jogokariyan, Yogyakarta. The study adopts a qualitative approach with a phenomenological method. Data is collected through in- depth interviews, participatory observation, and analysis of relevant documents. The findings of the research indicate that the Masjid Jogokariyan has successfully implemented some various inspirational strategies in empowering the Muslim ummah. These strategies encompass the education, economy, social, and spiritual aspects. In terms of education, the mosque conducts some comprehensive religious education programs and provides a practical skill training to the community. Additionally, the mosque actively engages in developing community-based economic programs, such as entrepreneurship training and access to business capital. Regarding social empowerment, the Masjid Jogokariyan participates in social programs focused on enhancing the welfare of the surrounding community, including social infrastructure development and assistance to vulnerable groups. Moreover, the mosque plays a role in mobilizing community participation in local social and humanitarian activities. In the spiritual aspect, the mosque organizes programs that encourage the spiritual awareness of the Muslim community, such as the book studies, religious lectures, and the development of moral values. These initiatives aim to strengthen individuals' relationship with Allah and enhance their understanding of religious principles. The research findings contribute significantly to the understanding of inspirational strategies for empowering the ummah at the mosque level. These findings can serve as a reference and guide for the other mosques in developing similar strategies to enhance the empowerment of ummah in their respective regions.
Keywords: Ummah empowerment, Mosque, Inspirational strategies, Education, Economy, Social, Spiritual, Jogokariyan.
[1]. Ahmad, H. (2014). Revitalisasi Masjid Produktiif. TAJDID Vol. XII, 2, 365–392.
[2]. Aisyah, M. (2014). The role of zakah and binary economics in poverty reduction.
[3]. Arasteh, H. J. (2014). Masjid and its management: Issues and challenges. Proceeding of the International Conference on Masjid, Zakat and Waqf, 1(4), 58–71.
[4]. Ayub, M. E. (1996). Manajemen Masjid. Gema Insani.
[5]. Chahine, T. (2016). Introduction to social entrepreneurship. CRC Press.

Paper Title :: Occidentalism Questioned
Author Name :: Jan Erik Lane
Country :: Switzerland
Page Number :: 234-236
In the 21st century there is a new debate about so-called Western values. The beliefs of the occidental countries are attacked, as concealing contempt for other countries, spoken of as orientalist, Muslim or Buddhist. Yet, Western philosophy can only be equivalent to “OCCIDENTALISM” when focused upon truth, truth telling and freedom of choice.
Keywords: civilization, culture, beliefs and values, occidental-oriental, rule of law, dictatorship.
[1]. Huntington, S. (1997) Clash of Civilisations. Simon and Schuster
[2]. Montesquieu (1973) Persian Letters. Penguin.
[3]. Lewellyn-Jones, L. (2022) Persians.
[4]. Montesquieu (2112) The Spirit of the Laws. Prometheus Books
[5]. Said, E. (1973) Orientalism. Pantheon Books.

Paper Title :: Effect of Mastery Learning Strategy on Students’ Achievement in Chemistry Secondary Schools in Akwa Ibom North East Senatorial District
Author Name :: Uduak Sunday Amos || Prof. Mkpa A. Mkpa
Country :: Nigeria
Page Number :: 237-243
The study determined the effects of mastery learning strategy on academic achievement of secondary schools students in Chemistry in AkwaIbom North East Senatorial district. Three specific purposes and their corresponding research questions and hypotheses were formulated to guide the study. The study used the quasi-experimental, pre-test, post-test research design. The population of the study comprised all the 2,536 SS3 Chemistry students in all the 75 public secondary schools in AkwaIbom North East Senatorial district in the 2021/22 academic session. The sample consisted of 100students (62 males and 38 females) selected purposively from two intact classes in two co-educational secondary schools in the study area. A 25-item Chemistry Achievement Test (CAT) which was used for data collection as pre-test and post-test. The mastery learning lesson plans constituted the treatment that was given to the experimental group while the control group were taught with the conventional lesson plans for three weeks. The instruments were face validated by three lecturers from the Faculty of Education, Abia State University, Uturu. The reliability of the Chemistry Achievement Test obtained through test-retest method was 0.74. The data collected was analysed using mean and standard deviation for answering the research questions while the null hypotheses were tested using Analysis of Covariance (ANCOVA).The findings revealed that there is significant difference in students’ achievement in Chemistry when taught using Mastery Learning and lecture method in favour of those taught with master learning strategy. Also, there is significant difference in students’ achievement in Chemistry based on their gender in favour of the male students. Moreover, there is significant interaction effect of teaching method and gender on students achievement in chemistry when taught using Mastery Learning and lecture methods. It is recommended, among others, that Chemistry teachers in AkwaIbom state secondary schools should henceforth adopt the mastery learning strategy in teaching important topics in Chemistry while the conventional teaching methods should be de-emphasized.
Keywords: Mastery learning, teaching method, academic achievement, Chemistry, gender
[1]. Chikendu, R. E. (2022). Factors affecting chemistry students’ academic performance in Senior secondary schools in Anambra state, Nigeria. International Journal of Research in Education and Sustainable Development, 2(2), 67-76
[2]. Egolum, E. O.; Samuel, N. N. and Okonkwo, I. G. A. (2021).Enhancing students’ interest in Chemistry through inculcation of problem solving skills. South Eastern Journal of Research and Sustainable Development, 4(2), 116-128
[3]. Hassan, A. M.; Mannir, M. S.; Akinduro, I. R. and Sanni, T. A. (2021).Effect of mastery learning method on students’ achievement and interest in furniture craft in technical colleges in Niger State. Annals of Technology Education Practitioners Association, 4(4), 144-149
[4]. Iserameiyaa, F. E. and Ibeneme, O. T. (2018).Effect of mastery learning strategy on junior secondary school students’ academic achievement in Basic Technology in Edo state, Nigeria.International Journal of New Technology and Research, 4(3), 95-101;
[5]. Muhammad, M. M. (2020). Impact of Millenium development goals retraining programme on job performance and interest of chemistry teachers in Daura Educational Zone, Katsina State, Nigeria. Master of education thesis, Ahmadu Bello University, Zaria

Paper Title :: The Role of Artificial Intelligence, Machine Learning and Data Analytics in Leveraging the Operations of the Nigeria Customs Service
Author Name :: Olomu Babatunde FSI
Country :: Nigeria
Page Number :: 244-254
Customs operations in international supply chain encapsulates complex border management structures, policies, legislation, administrative and operational systems that can best be synchronized, controlled and predicted through emerging, advanced or disruptive technologies, such as Artificial Intelligence (AI), Machine Learning (ML) and Data Analytics (DA). Developed nations like USA, China and other European countries have realized this fact earlier by imbibing the seven International Standards of Trust Digital Repository (TDR), namely: Open Archival Information System Reference Model (OAIS) Compliance, Administrative Responsibility, Organisational Viability, Financial Sustainability, Technological and Procedural Suitability, System Security and Procedural Accountability. This is crucial in optimizing their performance competencies and efficiency in full automation processes. While human resources/capabilities that best fit their customs operations were as well deployed into key areas. In Nigeria too, the introduction of Nigeria Integrated Customs Information System (NICIS) in the customs operation, an ICT infrastructure was a right step in the use of advanced technologies. However, this system lacks 100% automation and harmonization of customs operations and clearing procedures as being obtained in developed countries. Coupled with this are funding challenges, inadequate technologies, non-compliance challenges and among many others.Therefore, this paper employs relevant academic literature sources to critically explore the pragmatic role of AI, ML and DA in leveraging Nigeria customs operations situation presently, and in the nearest future.
[1]. Aisha, M. K. N. et. al. (2022). “Machine Learning Models for Risk Management in Nigeria Customs: An Investigative Performance Analysis”. 4th International Engineering Conference, Federal University of Technology, Minna, Nigeria.
[2]. Ayusha, K., Parmar, H., Chhangani, B. and Kamble, A. (2023). “The Impact of Big Data on Fraud Investigations”. Vidhyayana-An International Multidisciplinary Peer-Reviewed E-Journal-ISSN 2425-8596, 8(si7):444-460.
[3]. Bekker, A. (2017). “Data Analytics”. www.scnsoft.com/blog/4-types-of-data-analytics
[4]. Chebotareva, A. A., et. al. (2021). “Digital Transformation and Artificial Intelligence in the Activities of Customs Services in Russia and Foreign Countries”. SHS Web of Conferences 118, 04014 (2021). https://doi.org/10.1051/shsconf/202111804014
[5]. Customs Reforms and Modernisation in Nigeria: Towards a Comprehensive Vision. Global South Group (2012).

Paper Title :: Situation of Labor Quality in Industrial Parks in Dong Nai Province in the Context of Green Growth
Author Name :: Ngo Thi Hong Giang
Country :: Vietnam
Page Number :: 255-261
The quality of labor in an enterprise reflects the ability to perform work and the degree to which it meets job requirements. Green growth is one of the paths towards sustainable development, the development of three pillars including economic growth, environmental protection, and social justice. It has set requirements for the workforce in economic sectors in general and industrial zones in particular. The article uses descriptive statistical methods using questionnaires of workers working in industrial parks in Dong Nai province. From there, the author focuses on analyzing the situation of this workforce on working capacity including knowledge, skills, and appropriate working attitudes. On that basis, propose solutions to improve the quality of human resources to meet the requirements of green production activities, as well as green jobs created when implementing green growth strategies.
Keywords: Green growth, Labor quality, Industrial parks.
[1] Authority, Dong Nai Industrial Zones (2022), Report on labor use situation in the first 6 months of 2022, Dong Nai Province.
[2] Co‐operation, Organisation for Economic and ., Development (2012), Green growth and developing countries: A summary for policy makers, Editor^Editors, OECD Paris.
[3] Consoli, Davide, et al. (2016), "Do green jobs differ from non-green jobs in terms of skills and human capital?", Research Policy. 45(5), pp. 1046-1060.
[4] Hoang, Canh Chi (2013), Developing industrial workforce in Dong Nai province until 2020, Graduate Academy of Social Sciences, Ha Noi city.
[5] ILO, CEDEFOP (2011), "Skills for green jobs: a global view", ILO, Geneva.

Paper Title :: Global Economic System and Economic Cum Socio-Political State of West African States: Issues on Development and the Economic Community of West African States
Author Name :: Prof. Frank-Collins N. Okafor || Agu Vincent Enyi
Country :: Nigeria
Page Number :: 262-277
In the contemporary world, economic interactions amongst state and non-state actors have assumed a neoliberal dimension (Neoliberalism) in which economic liberalization is the underpinning ideal that defines the prevailing nature of the trend of the global economic order/system as fostered through the International Monetary Fund, World Bank, World Trade Organization and other similar institutions under the grip of the super power states including United States and her Allies. Neoliberalism, in this context, depicts a politico-economic order/trend that is hinged on free international trade, privatization, deregulation of capital market, and reduction or removal of states (governments) influence on their economies under a relatively anarchical global system of liberalization of international flow of goods, services and capitals whereupon the rules of demand and supply mechanism reign. This trend of economic liberalization is sustained through the instrumentality of the international financial institutions principally the IMF and the World Bank which give loans as assistance to largely poor nations and foist on them the policy of neoliberalism as the conditions for receiving the IMF/World Bank loans. It is this trend of liberalization that defines the contemporary global economic system. This study examined the place of the global economic system on the prevailing socio-economic cum political state of West African states and the issue of development and ECOWAS in West Africa. The paper argues that there is a relationship between the neoliberal global economic system and economic crisis of trade deficit and debt crisis which have far reaching implication on the socioeconomic cum political stability of the West African sub-region as affects ECOWAS driven efforts on development. The data for this study were derived from secondary sources while the theory of neo-realism serves as the explanatory framework underpinning the logic of the anarchical neoliberal (free trade) mechanism of ―who get what when and how‖, in the pursuit of competing national interests, which define the nature of the global economic system. Findings indicate that there is a relationship between the neoliberal global economic system and economic crisis of trade deficit and debt crisis arising from the unequal trade relations and the anarchical nature of the neoliberal free trade order which breeds socioeconomic cum political instability in West African states and by extension clogs ECOWAS efforts on development in the sub-region. The work amongst others recommended that there is a dire need to renegotiate for better terms of trade in favour of Africa and equitable representation of Africans in the IMF, World Bank, World Trade Organization and other similar institutions. There is equally the need for the establishment of a global humanist organization that would give international socioeconomic interactions among nations a human face. By implication, this is about the need to establish a World Union (WU) modeled in the form of the European Union with a view to replicating, at a global altitude, what the EU has done to Europe
Keywords: Global Economic System, Neoliberalism, ECOWAS, Liberalization, Socio-Economic cum Political Crisis
[1]. Aisen, A. (2022). Debt Servicing may Gulp 100% of FG’s Revenue. Retrieved from https://punchng.com/debt-servicing-may-gulp-100-of-fgs-revenue-by-2026-imf-warns/ on October 4, 2022
[2]. Anup, S. (2013) Structural Adjustment: A major cause of poverty. Retrieved from http://www.globalissues.org/article/3/structural-adjustment-a-major-cause-of-poverty, on February 15, 2019
[3]. Asogwa, F. (2023). Key Informant Interview in Global Economic System and Economic Integration in the Economic Community of West African States. PhD. Dissertation, Department of Political Science, Nnamdi Azikiwe University, Awka
[4]. Bloom, P. (2017). The Ethics of Neoliberalism: The Business of Making Capitalism Moral. New York: Routldge
[5]. CFI Team (2022) Economic Integration. Retrieved from https://corporatefinanceinstitute.com/resources/knowledge/economics/economic-integration/ on September 26, 2022

Paper Title :: Fostering Verbal communication skills: Role-Playing Pedagogical Approach in Secondary Education
Author Name :: Sabir Hussain || Madeha Asad
Country :: Pakistan
Page Number :: 278-282
Speaking skills are stressed, especially in ESL lessons. This study proposes that role-play activities can improve speaking skills and students' academic, social, and personal success. The study uses qualitative methods, including informal interviews with students and teachers. The results show that participants think role-playing works. Students enjoy these exercises for motivation and linguistic growth. Teachers agreed that such exercises can improve students' speaking and learning. This study concludes that role-play activities improve learners' verbal communication skills. The findings support adopting these exercises in language acquisition to promote active learning, fluency, and confidence in using English as a communication tool. Further research is needed to determine the wider implications and applications of role-play activities in language teaching.
Keywords: Communication skills; Role play, exercise, innate skills
[1]. Dan Suastika Yulia Riska. W. A. R. (2018). Developing English glossery learning game. Cakrawala Pendidikan, 37(1). https://doi.org/10.21831/cp.v37i1.15965
[2]. Chen, C. M., Liu, H., & Huang, H. bin. (2019). Effects of a mobile game-based English speaking learning app on trainee perceptions and learning performance: A case study of Taiwanese EFL trainee. ReCALL, 31(2). https://doi.org/10.1017/S0958344018000228
[3]. Astawa, I. N., Mantra, I. B. N., & Widiastuti, I. A. M. S. (2018). Communicative English Language Test : A Prospective Measuring Device For Tourism Practitioners’ engagaability. PROCEEDING The 9th International Conference of Rural Research and Planning Group (IC-RRPG), 9(July), 219–230. https://ejournal.unmas.ac.id/index.php/ICRRPG/article/view/251%0Ahttps://ejournal.unmas.ac.id/index.php/ICRRPG/article/view/21/245
[4]. Mundhe, Ganesh B. (2015). Teaching Productive and Receptive Language Skills with the Help of Techniques. Pune Research, ISSN 2454-3454, an International Journal in English, Vol 1, Issue 2,
[5]. https://www.christenseninstitute.org/wp content/uploads/2013/04/Classifying-K-12-blended-learning.pdf AlSenaidi, S. (2009); Using blended language learning to promote verbaleloquence,(p.66-72) .Retrieved from: http//www.moe.gov.om/Portal/sitebuilder/Sites/EPS/Arabic/IPS/Import/tesol/3/Using%20role%20play%20to%20promote%20oral%20eloquence.pdf

Paper Title :: Underlying Causes of Housing Unaffordability in the United States – An Analysis
Author Name :: Chukwudum T. Muoneke
Country :: United States
Page Number :: 283-291
According to Article 25 of the Universal Declaration of Human Rights, which was adopted by the UN in 1948, adequate housing is a fundamental right. However,Housing unaffordability has emerged as a significant concern in the United States, affecting both urban and suburban communities across the nation. The reasons behind escalating housing costs are multifaceted, arising from various economic, political, and societal drivers. This article examines the primary reasons for housing unaffordability in the U.S., exploring demand-side and supply-side factors, as well as broader systemic issues. Affordable housing is essential to ensuring that all individuals have access to a safe and secure place to live since it is the foundation of societal well-being and economic stability. To fully understand the complex issues surrounding home unaffordability in the US, this essay aims to explore the top reasons behind this phenomenon, its underlying origins, its implications for society, and potential solutions for creating more equal and affordable housing for its citizens.
Keywords: housing unaffordability, housing market, urban development, demand-side factors, and supply-side factors.
[1]. Aalbers, M., (2017). The variegated financialization of housing. International Journal of Urban and Regional Research 542–554.
[2]. Alterman, R., (1990). Private Supply of Public Services: Evaluation of Real State Exactions, Linkage, and Alternative Land Policies. University Press, New York.
[3]. Angel, S., Mayo, S. K., & Stephens, W. L. (1993), The Housing Indicators Program: A Report on Progress and Plans for the Future. Journal of Housing and the Built Environment, 8(1), 13-48.
[4]. Angel, S. (2000), Housing Policy Matters: A Global Analysis: Oxford University Press.
[5]. Callis, Robert and Cavanaugh, Linda, Housing and Vacancy Survey Annual Statistics. (2007). Available [Online]: http://www.census.gov/hhes/www/housing/hvs/annual07/ann07ind.html [February 2008]

Paper Title :: English Class (Room) in DRC School Culture Context: Pupils‟ Perception
Author Name :: MUTOMBW KASAMB-A-MUAD Charles Gracias
Country :: Democratic Republic of the Congo
Page Number :: 292-305
The research hypothesis is „school culture context is the governor of perceptions‟. In fact, hereby evoked previous studies note that teachers‟ feeling of depersonalization is mostly to teachers‟ relations to parents. This article‟s data evidence that this feeling is firstly linked to learners‟ perception towards the teacher and his or her class(room), which projects teacher self-efficacy and therefore enhances teacher burnout press. Therein, the study points out that like parents‟ perception and managers‟ perception, the pupils‟ perception is governed by the country‟s (DRC) school culture context.
Keywords: English class (room), foreign language, DRC school culture context, pupils‟ perception.
[1]. Buhendwa, F.M. (1996). Stages of Concerns in Preservice teacher development: an instrument reliability and validity in a small private liberal arts college. Paper prepared for presentation at the conference of the National Center on Postsecondary Learning, Teaching and Assessment (NCTLA), June 21-23, The Pennsylvania State University, PA. Eric Documents ED 405348.
[2]. Buhendwa, F.M. (1995). Stages of Concerns in Preservice teacher development: an instrument reliability and validity in a small private liberal arts college. Paper prepared at the Fermium Faculty Waiting Summer Workshop, 1995. Fermium, Va.
[3]. Fuller, F.F. (1969). Concerns about teachers: A developmental conceptualization. American Educational Research Journal 5_ p.207-226.
[4]. Gädenfors, Peter (2000). Conceptual spaces: The geometry of thought. MIT Press, Cambridge, MA Google Scholar.
[5]. George, A.A. (1978). Measuring self, task, and impact concerns: manual for use of the teacher concerns questionnaire. The University of Texas at Austin: The University of Texas.

Paper Title :: The Effect of Corporate Social Responsibility Disclosure, Dividend Policy, Profitability, Capital Structure, and Firm Size on Firm Value
Author Name :: Dina Oktaviyana || Erma Setiawati
Country :: Indonesia
Page Number :: 306-315
This study was conducted to determine the effect of corporate social responsibility, dividend policy, profitability, capital structure, and company size on firm value. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling method in this study used purposive sampling which obtained 111 manufacturing company data. The regression model used in this study is multiple linear regression models with the help of SPSS. The results of this study are corporate social responsibility has no effect on firm value, dividend policy affects firm value, profitability affects firm value, capital structure affects firm value, and company size has no effect on firm value.
Keywords: corporate social responsibility, dividend policy, profitability, capital structure, firm size, firm value.
[1] Adi Putra, N. D., & Lestari, P. V. (2016). PENGARUH KEBIJAKAN DIVIDEN, LIKUIDITAS, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN.
[2] Aldi, M. F., Erlina, & Amalia, K. (2020). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas Dan Likuiditas Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2007-2018.
[3] Astakoni, I. M., Wardita, W., &Nursiani, N. P. (2020). UKURAN PERUSAHAAN DAN PROFITABILITAS SEBAGAI DETERMINAN NILAI PERUSAHAAN MANUFAKTUR DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MEDIASI. License Jurnal KRISNA: Kumpulan Riset Akuntansi, 12(1), 190–196. https://ejournal.warmadewa.ac.id/index.php/krisna
[4] Borges Junior, D. M. (2019). Corporate governance and capital structure in Latin America: empirical evidence.
[5] Dewantari, N. L. S., Cipta, W., & Jana Susila, G. P. A. (2019). PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE SERTA PROFITABILITAS TERHADAP NILAI PERUSAHAAN. Jurnal Prospek, 1(2).

Paper Title :: Strategies for the Institutional Strengthening of the Decentralized Autonomous Governments of Ecuador
ESTRATEGIAS PARA EL FORTALECIMIENTO INSTITUCIONAL DE LOS GOBIERNOS AUTÓNOMOS DESCENTRALIZADOS DEL ECUADOR
Author Name :: Johnson Marcelo Folleco Chalá || Mónica Alejandra Legarda Sevilla || Mary Yesennya Saltos Chacán
Country :: Ecuador
Page Number :: 316-334
The study an analysis of the evolution of the decentralized autonomous governments of Ecuador is carried out, from the founding of the republic to the approval of the new Constitution of 2008, in the same way an approach is made to several elements, among which are mentioned population density, unsatisfied basic needs, permanent and non-permanent income, the introduction in the legislation of strategies in the associations and consortia, as cooperative entities for social growth and development and finally, an analysis of the alignment of the Objectives of Social Development proposed in the 2030 Agenda. All of this aimed at providing management tools for strengthening operational and institutional capacity and defining public policies to promote local development.
Keywords: Governments, Autonomy, Comprehensive, SDG, GAD, Agenda 2030, COOTAD, Plan Creating Opportunities, Competencies, Institutionality, Inclusion
[1]. Andrade, Á., & Peña , C. (2018). Obtenido de https://odsterritorioecuador.ec/wp-content/uploads/2022/12/1.INF-anual-ODS-2019.pd
[2]. Asamblea Nacional. (27 de Enero de 2009). Ley de Minería. Quito, Pichincha, Ecuador.
[3]. Banalcázar, J. (2010). Comentarios sobre la facultad normativa de los gobiernos autónomos descentralizados. (13). Quito. Obtenido de file:///C:/Users/Usuario/Downloads/376.pdf
[4]. Batallas, H. (2013). El actual modelo de descentralización en el Ecuador: un desafío para los gobiernos autónomos descentralizados. Descentralización y autonomía(20). Quito. Obtenido de file:///C:/Users/Usuario/Downloads/1640.pdf
[5]. Brito, E. (2011). Finanzas Públicas para Gobiernos Autónomos. Quito, Pichincha, Ecuador: Editorial IAEN. Obtenido de https://editorial.iaen.edu.ec/wp-content/uploads/sites/12/2016/06/Finanzas-pu%CC%81blicas-1.pdf

Paper Title :: Study of the Needs of Teaching Materials for Aircraft Maintenance Procedures Course at Makassar Aviation Polytechnic
Author Name :: Mulyadi Nur || Fatmawati Sabur || Wahyudi
Country :: Indonesia
Page Number :: 335-338
This study aims to assess the needs of teaching materials in the Aircraft Maintenance Procedures course for Diploma 3 Airport Technology students. This research is a descriptive qualitative research. The data collection technique was carried out by distributing questionnaires. The questionnaire results stated that 79% of students knew about the concept of Aircraft Maintenance Procedures and none of the students knew about advanced aircraft maintenance. 59% of students stated that the learning process was dominated by using powerpoint compared to other teaching materials and 100% of students agreed if a learning supplement book was developed. Therefore, it can be concluded that it is necessary to develop teaching materials in the form of supplement books for the Aircraft Maintenance Procedure course.
Keywords: Aircraft maintenance procedures, Needs assessment, teaching materials
[1] J. I. THAMBIRAJAH, P. KRISH, and A. H. SHAARI, “The Acquisition of Technical Terms using the Online Learning Approach among Aircraft Maintenance Learners.,” 3L Southeast Asian J. English Lang. Stud., vol. 28, no. 2, 2022.
[2] M. Qu and L. Zhang, “Practical Teaching Platform of Aircraft Maintenance Skills Based on Virtual Reality Technology,” in International Conference on E-Learning, E-Education, and Online Training, 2022, pp. 415–429.
[3] S. R. Torres Orozco, “Exploring factors of english language program designs for aircraft maintenance technicians (AMTs) in Colombia: a case study,” 2022.
[4] Á. Gómez-Cambronero, I. Miralles, A. Tonda, and I. Remolar, “Immersive Virtual-Reality System for Aircraft Maintenance Education: A Case Study,” Appl. Sci., vol. 13, no. 8, p. 5043, 2023.
[5] D. Terenzi, “Overcoming challenges in English for aviation maintenance: technical publications selection for the construction of a corpus and its use to teach language aspects considering learners needs,” Open J. Appl. Sci., vol. 11, no. 10, pp. 1122–1134, 2021

Paper Title :: Addressing Long-Term Conflicts in Sustainable National Reconciliation in Chad
Author Name :: GONDEU Ladiba || DANGBET Zakinet
Country :: Chad
Page Number :: 339-344
This contribution draws above all from the historical depth of its formulation. At first glance, its purpose is to be able to explain, from the conflicting historical facts, the relationship between Chadians. These are reports made of violence on a daily basis, based on a little-known past or one that is ignored or refused, knowingly or unconsciously, that it is known. It then expands to the dynamics of Chadian communities as a whole, grasped in their socio-cultural, political and historical aspects. Finally, it provides an analysis of the conflicts in a long-term perspective based on the experience of one case, that of the conflicts between the Mouroum and Kabalaye communities in Eastern Tandjilé province in Chad. The analysis of this type of conflict spread over a long period becomes a contemporary issue, in that it addresses the problem of living together within a community and the quality of relationship within a country. By putting into context the complexity of the relationships structuring the interactions between state actors, traditional authorities, and local communities over the long term, it allows us to understand the political dynamics at both the local and national levels.
Keywords: Communities, Long-term conflicts, Peace, local power; Reconciliation, Living together.
[1]. ABELES, M. (2012), Anthropologie de la globalisation. Paris : Payot, « Petite Bibliothèque ».
[2]. BAYART, J.-F. (1996) L’illusion identitaire. Paris : Fayard, Coll. « L’espace du politique ».
[3]. BAYART, J.-F. et Membe, A. (2008) « pouvoir, violence et accumulation », in Bayart, J.-F, Mbembe, A. et Toulabor, C., La politique par le bas en Afrique noire. Paris : Karthala.
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Paper Title :: Application of Flipped Classroom Teaching Model Based on OBE in English Teaching in Higher Vocational Preschool Education in China
Author Name :: Luo Han || Ch’ng Lay Kee
Country :: China
Page Number :: 345-356
Driven by economic globalization, China’s status in the world is becoming increasingly prominent with more foreign exchanges. English, as a global universal language, is increasingly being taught at a younger age, leading to a gradual increase in the English language requirements for graduates majoring in preschool education by employers. Although China has recently emphasized the importance of vocational education, the traditional teaching models of most higher vocational colleges cannot keep up with the pace of the times, and the reduction in teaching hours has led to a decline in teaching quality. Preschool education graduates lack strong professional skills and are unable to meet the demands of employers. With the continuous development of educational informatization, the flipped classroom has emerged. This article proposes a flipped classroom teaching model based on the Outcome-based Education (OBE) concept and applies this model to English teaching of a higher vocational college majoring in preschool education to explore teaching effect. Using experimental research methods and starting from teaching practice, the author designed the teaching process and selected two classes in a preschool educators’ college in Sichuan, China, with similar English proficiency levels for a comparative experiment to explore the teaching effect of the flipped classroom model based on OBE. Before and after the teaching practice, the author conducted English level on both the experimental and control classes and used an independent sample T-test to analyze the exam results. The research results showed that there was no significant difference in English level between the two classes before the implementation. After one semester of teaching practice, there was a significant difference in English test scores of the two classes, and the experimental class had a higher average score. The conclusion drawn was that the flipped classroom teaching reform based on OBE can improve students’ English learning effect.
Keywords: Outcome-based Education, Flipped Classroom, Higher Vocational College, Preschool Education, English teaching
[1]. Awa, B., & Torino, G. (2023). Teachers’ Motivation in Pursuing Professional Development: Its Relationship to their Ascribed Competencies. Psychology and Education: A Multidisciplinary Journal, 8(3), 274-298.
[2]. Bergmann, J., & Sams, A. (2012). Why flipped classrooms are here to stay - Education Week. Teacher.
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Paper Title :: Polygamy and Its Impacts on Social Life in Indonesia
Author Name :: Sularno || Muhammad Roy Purwanto || Ahmad Arun Nafidz || Muhammad Latif Haqqiqi
Country :: Indonesia
Page Number :: 357-361
In Islamic law, polygamy is allowed with the condition that a man must be able to treat his wives equally and fairly. Fairness is the sole condition for polygamy in Islamic law; there are no other requirements. In the context of Indonesia, according to Law No. 1 of 1974 concerning Marriage, polygamy is allowed with the condition that permission must be obtained from a court. However, obtaining the court's permission is often considered a difficult requirement to fulfill, causing many people to opt for unregistered polygamous marriages. Unregistered marriages in Indonesia are illegal regardless of the fact that these marriages are valid under religious law.This research was conducted starting from this issue. In fact, unregistered polygamous marriages occur in various parts of Indonesia, with data from NGO for Women Empowerment showing a prevalence in several regions like Pamekasan, Madura; Serang, Banten; and Indramayu, West Java. Therefore, this research focuses on unregistered polygamous marriages in these three regions.The results of this research showed that, first, both Islamic law and the Marriage Law of the Republic of Indonesia allow polygamy. However, the Islamic law does not require court permission, as mandated by the Marriage Law. Besides, the Marriage Law also stipulates the wife's consent as a condition.Second, there are various factors why people enter into polygamous marriages, namely the wife is sick or unable to bear children, the husband has strong sexual desires, and the husband feels lack of family harmony. Third, there are both positive and negative implications of polygamous marriages. For financially capable individuals, unregistered polygamy often results in more positive outcomes. However, for those who are financially disadvantaged, unregistered polygamy may lead to family neglect and, at times, divorce from the first wife.
Keywords: Polygamy, unregistered, happy, social life
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