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.

ABSTRACT This study focused on the feasibility of identifying and recycling inorganic phase-change materials (PCMs) from sugar industry wastes in two cities of Qazvin and Hamadan in Iran. In this study, dry sugar beet pomace, sugar beet pomace, sugar beet molasses, leaves and plant residues of sugar beet and sugarcane bagasse were investigated. The inorganic materials were identified by X-ray Diffraction (XRD), thermal characteristics were determined by differential scanning calorimetry (DSC), and morphological characteristics were determined by scanning electron microscopy (SEM). Additionally, physical and thermal properties of molasses and bagasse samples were analyzed to determine their suitability as inorganic PCMs. The results of this study demonstrated that molasses and bagasse have the potential to be used as mineral PCMs in thermal energy storage applications. The results of this study demonstrated that in the wet sugar beet pomace the highest and lowest concentrations of inorganic PCMs were silicon dioxide (SiO2) and sodium chloride (NaCl), respectively. Moreover, the highest calcium fluoride (CaF₂) composition was reported in dry sugar beet pomace. In the samples of leaves and residues of sugar beet and sugarcane bagasse, the highest concentration of was NaCl. The detection and recycling of mineral PCMs from sugar industry wastes offer a sustainable solution for waste management and provide a renewable source of thermal energy storage materials. Implication Statement This study demonstrated the potential for the extraction of inorganic phase-change materials from sugar industry wastes as a means of solid waste management. By repurposing these materials, we can reduce the environmental impact of sugar production and contribute to sustainable practices in the industry.

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.

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.

Rapid urbanization in African metropolises like the Greater Asmara Area, Eritrea, poses numerous environmental challenges, including soil sealing, loss of vegetation cover, threats to protected natural areas, and climate change, among others. Mapping and assessing ecosystem services, particularly analyzing their spatial and temporal distribution is crucial for sustainable spatial planning. This study aims at mapping and analyzing ecosystem services hotspots and coldspots dynamics in the Greater Asmara Area to identify recent trends and opportunities for enhancing ecosystem services supply. Utilizing remote sensing images, we produced land cover maps for 2009 and 2020 and mapped six ecosystem services through a lookup table approach. The study includes provisioning, regulating and maintenance, and cultural ecosystem services. We analyzed their spatio-temporal variations, identifying ecosystem services hotspots and coldspots and their changes over time. Results show that overall ecosystem services potential in the Greater Asmara Area remains low but stable, with some improvements. By 2020, areas with no ecosystem services potential decreased in southern regions like Gala Nefhi and Berik, and new hotspots and coldspots emerged in central Gala Nefhi. This pilot study demonstrates the feasibility and key challenges of the ecosystem services hotspots and coldspots approach for sustainable spatial planning in rapidly urbanizing African metropolitan regions. Despite limitations, the study offers valuable insights into ecosystem services potentials, and related hotspots and coldspots dynamics, raising awareness and paving the way for further research and application.