The purpose of this research is to determine and analyze work discipline, training and employee performance at CV. Balong Karya Utama. This research method uses qualitative methods with descriptive explanations. Participants in this research were leaders and employees. The data analysis techniques in this research are information collection, data reduction, data presentation and drawing conclusions. The research results show that work discipline CV. Balong Karya Utama still has shortcomings that impact employee performance. Then the training has been effective, but there are still several obstacles related to employee attendance during training. Meanwhile, employee performance is influenced by several factors, namely work discipline and training, therefore the leadership of CV. Balong Karya Utama needs to pay attention to work discipline and employee training so that employee performance can improve.

This paper aims to understand the potential factors influencing the accessibility of early childhood education (ECE) in Bangladesh. Utilising data from the Multiple Indicator Cluster Survey (MICS) 2019, this study explored the influence of individual, household, socio-economic as well as geographical variables on ECE enrollment. It employed a comprehensive approach, which involved using descriptive statistics for univariate analysis, chi-square and t-statistics for bivariate analysis, and the logit model for multivariate analysis. The findings revealed that a child’s likelihood of attending an ECE program increases with their age, while those with functional difficulties and larger household sizes exhibit lower odds of attendance. Children with mothers possessing higher education levels demonstrated increased odds of ECE enrollment. Wealthy households and urban or Mymensingh division residency were associated with higher odds of ECE enrollment, while Barishal, Rajshahi, and Sylhet divisions indicated lower odds. To enhance ECE accessibility, the study recommends implementing a roadmap for ensuring universal early childcare and early education with an emphasis on socioeconomically underprivileged children, particularly in rural areas. Proposed strategies may include providing financial assistance to poor households and fostering public–private partnerships for ECE provision in remote regions like Barishal, Rangpur, Rajshahi, and Sylhet divisions. Moreover, it is crucial to make parents and communities aware about the significance of ECE in order to make sure that children ages 3–5 years are involved in ECE programs.

The aim of this research is to find out how the influence of Liquidity, Tax Avoidance, Sales Growth and Profit Growth on Company Value is described. The population in this research is textile and garment sub-sector companies listed on the Indonesia Stock Exchange for the 2022 period. The method used is a quantitative method with an associative descriptive approach. With a total sample of 19 with saturated sampling. Using secondary data collection techniques and descriptive statistical analysis, classic assumption tests with normality test, multicollinearity test, heteroscedasticity test, coefficient of determination, multiple correlation coefficient, multiple linear regression test, partial test (t) and simultaneous test (f). The statistical results of the f test (Simultaneous Test) show that there is a simultaneous and significant influence of the variables Liquidity, Tax Avoidance, Sales Growth, Profit Growth on Company Value. Based on the statistical results of the t test (partial test), liquidity has a negative and significant effect on Company Value. Meanwhile, Tax Avoidance has a positive and insignificant effect on Company Value. Furthermore, Sales Growth has a positive and significant effect on Company Value. And Profit Growth has a negative and insignificant effect on Company Value.

ABSTRACT The official discourse during the communist regime in Romania (1948–1989) has not been paid much attention by researchers and the official visual discourse, addressing adults and children, even less so. My study aims to address this research gap and identify the identity markers of the Romanian territory during socialism by exploring spatial representations and the territorial identity that were produced through official visual imagery. Using qualitative discourse analysis and critical visual methodology, I analyse the visual construction, through discourse, of themes and places created starting with the 1950s and were featured repeatedly during the 1970s and 1980s Romania (the period of national communism), and which constructed and highlighted traits of the country’s territorial identity. To achieve the research aim, I explore three types of research materials and ways of realising spatial education and socialisation through (propaganda) images or a visual pedagogy of space: (1) photographs in three textbooks about the Geography of Romania – a tool in educating people’s representations of their homeland, (2) official (state-produced and distributed) picture postcards reflecting progress during socialist Romania, and (3) comics about work and class identities in Cutezătorii [The Daring Ones] youth magazine – a tool in the edutainment of Romanian communist pioneers. These three official visual discourses were part of a coherent cultural visual discourse about the socialist nation, pervading representations about Romania, about its urban area, and about who the Romanians were meant to have been. This plural discourse was constructed through the visual intertextuality of these three widely distributed media.

This research primarily investigates the application of environmental accounting, often known as green accounting, in the management of industrial waste. Ecological accounting is an accounting system that incorporates environmental factors into the process of making economic decisions. The objective of this study is to investigate the application of environmental accounting in waste management for the purposes of cost reduction, delineation of environmental responsibilities within the organization, and generation of environmental cost reports to facilitate decision-making by management. This study employs a comparative descriptive methodology, including data collection methods such as interviews, archival recordings, and direct observation. Research findings indicate that PT Atsumitec Indonesia currently lacks a dedicated financial report for waste management. Thus, in order to effectively manage accountability, this study must include environmental accounting methods for waste management.

Phenomenon. The language of medicine (i.e., biomedical discourse) represents queerness as pathological, yet it is this same discourse medical education researchers use to resist that narrative. To be truly inclusive, we must examine and disrupt the biomedical discourse we use. The purpose of this study is to disrupt oppressive biomedical discourses by examining the language and structures medical educators use in their publications about queerness in relation to physicians and physician trainees. Approach. We searched PubMed, Web of Science, CINAHL, PsycINFO, and ERIC in October 2021 and again in June 2023 using a combination of controlled vocabulary (select terms designated by a database to enhance and reduce ambiguity in search) and keywords to identify articles related to sexuality, gender, identity, diversity and medical professionals. Searches were limited to articles published from 2013 to the present to align with the passage of The Respect for Marriage Act. Articles were included if they focused on the experiences and paths of physicians and physician trainees identifying with or embodying queerness, were authored by individuals based in the United States, and presented empirical studies. We excluded articles only discussing attitudes of cisgender heterosexual individuals about queerness. Two authors independently screened all articles for inclusion. We then used narrative techniques to "re-story" included articles into summaries, which we analyzed with four guiding questions, using queer theory as a sensitizing concept. Finally, we sought recurrent patterns in these summaries. Findings. We identified 2206 articles of which 23 were included. We found that biomedical discourse often: characterized individuals associated with queerness as a single homogenous group rather than as individuals with a breadth of identities and experiences; implied queer vulnerability without naming-and making responsible-the causes or agents of this vulnerability; and relied minimally on actual intervention, instead speculating on potential changes without attempting to enact them. Reflections. Authors each reflect on these findings from their positionalities, discussing: disrupting essentializing categories like "LGBT"; addressing harm through allyship around queerness; editorial responsibility to disrupt structures supporting oppressive biomedical discourse; the importance of program evaluation and interventions; and shifting the focus of medical education research toward queerness using QuantCrit theory.

ABSTRACT Previous work has theorized that women’s forms of capital (i.e. physical, human, and social) may serve as a mechanism to more fully explain the process by which concentrated incarceration contributes to reductions in neighborhood social control. Coercive mobility theory posits that the removal of residents due to mass incarceration creates disruptions in neighboring relationships and therefore, reduces a community’s informal social control mechanisms or its ability to prevent crime. Scholars have also asserted that this process is gendered, since mostly women remain in the community and experience disruptions to their forms of capital and social control, while mostly men cycle in and out of incarceration. Using data on Baltimore residents, the present study examines the association between incarceration and women’s and men’s forms of capital and social control with the use of ordinary least squares regression models. An equality of coefficients test is used to determine whether effects to women’s and men’s capital and social control are statistically distinct, indicating a gendered experience. Findings support the adoption of a gendered perspective on coercive mobility, advancing our understanding of the community consequences of incarceration to women residents, and offer suggestions for future research and policy implications.

The research objective is to examine the influence of Thin Capitalization, Sales Growth, and Transfer Pricing on tax avoidance in property and real estate sector companies in 2019-2022. This research applies a quantitative research approach that utilizes secondary data obtained from financial reports and ongoing business reports. The research sample consisted of 89, the sample was selected using a purposive sampling technique, data was collected from 17 sample companies during the 4 year research period. Data analysis uses multiple regression analysis techniques to analyze the relationship between thin capitalization, sales growth, transfer pricing and tax avoidance. The research findings show that these factors have a considerable negative impact on tax avoidance. Therefore, if corporations apply a higher level of responsibility for thin capitalization, sales growth and transfer pricing in tax avoidance practices, this will effectively prevent potential tax avoidance from occurring.

This article examines the selection of effective methods for developing speaking skills in English language education, with a particular focus on the grammar-translation method. While this traditional method supports foundational vocabulary and grammar acquisition, it presents challenges in fostering oral communication and active speaking skills. Through a survey of third-year English language teaching students, this study identifies both the advantages and limitations of the grammar-translation method in achieving balanced language proficiency. Additionally, the role of idiomatic expressions and cultural context is explored as essential components for enhancing communicative competence in language learners.

ABSTRACT This study investigated the complex associations among smartphone use, eHealth literacy, social connection and mental health and how eHealth literacy and social connection mediate these associations between older and middle-aged Korean adults in 2020. We recruited 1,400 Korean adults and conducted a multigroup path analysis. Findings revealed significant pathways among major variables and the mediating effects of eHealth literacy and social connection on the association between smartphone use and mental health only for older adults. Future research should investigate the longitudinal effects of various digital devices and eHealth literacy on mental health in Koreans after COVID-19.