Shared Values Research Articles

Reformulating ice cream to improve postprandial glucose response: an opportunity for industry to create shared value.

Ultra-processed foods are associated with metabolic dysfunction and driving chronic diseases. The Metabolic Matrix is a tool used to reformulate products to promote positive metabolic outcomes. The Kuwait Danish Dairy Company (KDD) has used this tool to develop a no-added-sugar products. This clinical trial tested the glycaemic response of a no-added-sugar ice cream in individuals with type 2 diabetes. The hypothesis was that the no-added-sugar ice cream would have a substantially better postprandial glycemic response than conventional ice cream in patients with type 2 diabetes. In this randomized cross over designed study, postprandial glycemic response was measured after 300 grams of no-added-sugar ice cream or normal ice cream was consumed. Despite similar composition and palatability, the postprandial responses were better with the no-added sugar ice cream, albeit that the natural sugar in the product still resulted in a marked postprandial glycaemic response. This finding emphasizes the necessity of clearly communicating to both patients and healthcare professionals that "no-added-sugar" does not equate to "zero total sugar." The path to improved metabolic health involves not only product improvement but also transparent messaging to enable informed dietary choices. Reformulation resulting in palatable no-added sugar products provides an opportunity for companies to Create Shared Value by addressing the important social problems such as obesity and type 2 diabetes, by creating scalable solutions, that are profitable. Clinical trial registration:ClinicalTrials.gov, identifiers NCT06135935.

Съвременното изкуство като феномен в ерата на аксиологична несигурност

Contemporary art is in a state of value collapse, which is the result of different factors: the process of art and reality becoming one, the influence of information technologies, globalization, and commoditization. On the one hand, the globalizing world finds it increasingly difficult to find intersections, which makes it impossible to establish collective and shared values and norms, and on the other hand, voluntary living in simulated informational realities breaks the connection with reality, leading to living instead in the giant simulacrum of hyperreality. The universal commoditization and the turning of art into a fetish create an anti-cultural situation in which there are no areas left outside of monetary exchange. All these factors influence the erosion of artistic values. The final stage of this process is sacralization through destruction and immortalization through the annihilation of the work of art.

Supply Chain Analysis Orchid and Impact on Orchid Commodities Sales in Rawa Belong Market Jakarta

This study aims to 1) determine the flow of products, finance and information of orchid commodities and their impact on sales in Pasar Rawa Belong Jakarta and 2) determine marketing efficiency according to marketing margins and farmer's share. The type of research used is descriptive qualitative and quantitative. Qualitative descriptive is used to determine the product flow, financial flow and information flow of vanda douglas orchid in Pamulang Sub-district while quantitative is used to determine the marketing efficiency of vanda douglas orchid in Pamulang based on marketing margin and farmer's share. The sampling technique was purposive sampling for farmers, village collectors, wholesalers and retailers. Data analysis techniques used are descriptive analysis and marketing margin analysis. The results showed that there were four marketing channels formed in the orchid supply chain in Pamulang District consisting of product flow, financial flow and information flow in each marketing channel. Marketing channel III is the most efficient channel with a marketing efficiency value of 3.36% and has entered the criteria <5%, the total marketing margin value of Rp 300 / stem and the farmer's share value of 85%.

Supply Chain Analysis Orchid and Impact on Orchid Commodities Sales in Rawa Belong Market Jakarta

This study aims to 1) determine the flow of products, finance and information of orchid commodities and their impact on sales in Pasar Rawa Belong Jakarta and 2) determine marketing efficiency according to marketing margins and farmer's share. The type of research used is descriptive qualitative and quantitative. Qualitative descriptive is used to determine the product flow, financial flow and information flow of vanda douglas orchid in Pamulang Sub-district while quantitative is used to determine the marketing efficiency of vanda douglas orchid in Pamulang based on marketing margin and farmer's share. The sampling technique was purposive sampling for farmers, village collectors, wholesalers and retailers. Data analysis techniques used are descriptive analysis and marketing margin analysis. The results showed that there were four marketing channels formed in the orchid supply chain in Pamulang District consisting of product flow, financial flow and information flow in each marketing channel. Marketing channel III is the most efficient channel with a marketing efficiency value of 3.36% and has entered the criteria <5%, the total marketing margin value of Rp 300 / stem and the farmer's share value of 85%.

The Struggle to Defend Minority Rights: The Role of Islamic Religious Counselor in the Realization of Religious Freedom

When the principle of tolerance is seen as an agreement on shared values, the forms of its practice can be diverse, even contradictory. On the other hand, the relationship between minority and majority groups in Indonesia continues to change over time, and this dynamic becomes a locus of control for the authorities. The government never ignores this problem. In addition to regulations, one of the facilities provided is the existence of Islamic Religious Counselors. The purpose of this study is to explain the role of Islamic religious counselors in realizing harmonious relations for minority groups in freedom of religion and belief. The research method used in this study is a qualitative method with descriptive analysis. The results of the study show the issue in understanding the extent to which the role of divine (heavenly) religious symbols is manifested in the social realm when the majority and minority groups of various religious believers interact with each other in a society, and when each different symbol touches each other intensely. Religious counselors can provide an important foundation for expressing religion amid diversity. The main thing that needs to be underlined is the moderate religious insight and attitude. This is what distinguishes a Islamic religious councelor from other religious figures although both convey religious messages through guidance and counseling activities. The efforts and roles of religious icouncelors are explained from the perspective of religious moderation, harmonization, and freedom of religion and belief. From the perspective of religious moderation, the councelors have a role as an agent of moderation, guardian of morals, and guardian of faith, while from the perspective of harmonization, the councelors have an informative and educative roles, the same thing also in realizing freedom of religion and belief.

Legaculturation: Turning Laws into a Culture

The interaction between law and culture is fundamental to the functioning of any society. While laws are formal rules enforced by state institutions, culture encompasses the shared values, beliefs, and practices of a society. In order to eliminate problems such as the conflict between law and culture, the pressure of law on culture, the society's behavior against the law, and similar problems, law must be adapted to the culture and existing laws must be made a culture of the society. This article explores the process of transforming legal norms into cultural ones, emphasizing the mechanisms through which laws are internalized and become an integral part of social behavior. By examining historical precedents, theoretical frameworks, and contemporary examples, the article demonstrates how legal norms can shape and be shaped by cultural norms, transcending their formal boundaries. More significantly, it illustrates how the state's promulgation, enforcement, and potential future enactment of laws can be rendered more palatable, acceptable, and culturally integrated to both the state and society. The article posits that as society embraces laws as part of its culture, not only will the state's expenditure on ensuring security decrease, but societal trust will also increase, reducing conflicts and insecurities in the application of laws. The article also, introduces the concept of Legaculturation and emphasizes the importance of turning (transforming) laws into a culture. This comprehensive research provides a professional and detailed examination of the concept of Legaculturation by combining information from existing literature. Ultimately, the article assumes that society will thrive in welfare underpinned by a harmonious blend of legal and cultural norms.

CONCEPT “TRYMOR’YA” AND NATIONAL INTERESTS OF UKRAINE

The article scrutinizes the «Intermarium» concept, evolving into the broader «Trymor’ya » project within the Eurasian realm. The author underscores Ukraine’s role in this context and explores the benefits for the country within the ambit of this initiative. This project aspires to achieve military-political and economic integration of nations situated between the Baltic and Black Seas, facilitating their transformation into autonomous geopolitical and geo-economic entities. The article highlights the potential formation of a functional federal organization with defense capabilities as part of the «Intermarium» project, contingent upon Western support and Russian weakening. Ukraine’s success in the war against Russia could result in a shift in the geopolitical landscape of Eastern Europe and a change of regime in Belarus, establishing a buffer for strategic allied countries. The article also notes transformations in the economic and geopolitical dimensions, citing support even from previously inactive countries. For instance, Germany and China exhibit a change in their positions influenced by events in Ukraine. The article advocates for the creation of a broad alliance based on shared values, universally applicable to all countries. Overall, the article analyzes the prospects and possibilities of the «Intermarium/Trymor’ya» initiative in the context of the Eurasian space, defining Ukraine’s key role in this process.

The meaning of culture in nursing at the end of life – an interview study with nurses in specialized palliative care

BackgroundThe countries of the world are becoming increasingly multicultural and diverse, both as a result of growing migration, of people fleeing countries at war but also due to increased mobility related to labour immigration. Culture is a broad concept where the definitions focus on learned and shared values, traditions, and beliefs of a group of individuals. People’s culture affects health and perceptions of illness as well as treatment, symptoms, and care. Moreover, people who are at the end of life, live and exist within all levels and contexts of care. Specialized palliative care requires that the nurse has sufficient knowledge and skills to be responsible for meeting the patient’s nursing needs also on a cultural level, regardless of cultural affiliation. The aim of the study was to highlight nurses’ experiences of the meaning of culture when caring for patients at the end of life in specialized palliative care.MethodsThe study was conducted with a qualitative design and inductive approach. Semi-structured interviews were conducted with twelve nurses in western Sweden. Data were analysed using qualitative content analysis.ResultsThe nurses had an awareness of culture as a phenomenon and how it affected palliative care at the end of life. The results showed two categories, Awareness of the impact of culture on nursing and Culture’s impact and influence on the nurse’s mindset and approach, consisting of seven subcategories that highlight the nurse’s experience. It emerged that there are differences between cultures regarding notions of dying and death, who should be informed, and treatments. There were also challenges and emotions that arose when cultural preferences differed among everyone involved. A person-centred approach allowed for recognition of the dying person’s culture, to meet diverse cultural needs and wishes.ConclusionProviding culturally competent care is a major challenge. There are often no routines or methods prescribed for how nurses should relate to and handle the diversity of cultural notions that may differ from the values and cornerstones of palliative care. Having a person-centred approach as strategy can help to better manage the situation and provide equitable care on terms that respect cultural diversity.

Creating Shared Value and Determinants of Sustainable Business Performance: Insights from a Literature Review

Creating Shared Value and Determinants of Sustainable Business Performance: Insights from a Literature Review

Value Recognition: The International Communication of Shared Human Values and Aesthetics: A Case Study of the Overseas Dissemination and Reception of Chinese Literature

International communication should fundamentally aim at promoting the exchange and mutual learning of civilizations, achieving a transformation from “cultural clashes” to “civilizational exchange and mutual learning.” The manifestation of international communication that facilitates this exchange and mutual learning is that the values contained in the communication texts ultimately become integrated into the culture of the receiving party and even into human culture as a whole due to this exchange and mutual learning. Achieving civilizational exchange and mutual learning in international communication requires “value recognition” efforts between the disseminating and receiving parties, focusing on the universal values of human happiness for all, which is the “greatest common divisor” of value recognition among different receiving subjects. International communication that facilitates the exchange and mutual learning of civilizations must take the inevitable route of such international communication: the path of aesthetic communication.

Analisis Rantai Pasok Jamur Tiram di UMKM Sidimpuan Hiratake Mushroom Dalam Memenuhi Permintaan

Oyster mushrooms, Pleurotus ostreatus, are a type of edible wood mushroom. MSME Sidimpuan Hiratake Mushroom have customer, a family restauran. In order to meet consumer demand with quality and quantity requirements, MSME had issues such as inability to fulfill demand due to insufficient production capacity, and occurrence of returns, where both of these continue to increase. Purpose of this study is to explain the process of supply chain, to find out the actual performance, and to provide some suggestions for improvements to the performance of supply chain. The process flows analyzed in this supply chain are product, information and financial. The product produced by partner farmers is fresh oyster mushrooms, the products that will be sent to restaurant are oyster mushrooms that have been weighed, cleaned and packaged. This research method is qualitative and quantitative. The results of analysis with food supply chain network show that the process flow in the supply chain has been going well. The operational performance measurement results were measured using several supply chain operation reference metrics, that the operational performance of the supply chain cannot be said to be perfect overall. To measure marketing performance, the farmer's share value obtained by partner farmers is 58.3% and the marketing margin for MSME is Rp.5.000. The results of 5 why's analysis, inability to fulfill restaurant's demand was caused due to several things including variations in the growth process as well as limited resources of farmers. Returns are caused by differences in quality control standards and qualifications between restaurant and MSME.

Creating shared values as a new paradigm of Corporate Social Responsibility

Background: Bank Sumsel Babel is faced with demands to focus on not only financial growth but also the positive impact on social and environmental fronts. The evolution of Corporate Social Responsibility (CSR) to Creating Shared Value (CSV) reflects a paradigm shift. As a regional development bank, Bank Sumsel Babel faces the demand to adopt CSV as an integral part of its CSR strategy to create a positive impact on society and the environment in the South Sumatra and Bangka Belitung regions. Purpose: This research explored the company’s strategy in implementing the Creating Shared Value (CSV) program as a new paradigm of CSR at Bank Sumsel Babel and analyzed the program publication to improve its reputation. Methods: This research used a descriptive qualitative research method to see the implementation of CSV at Bank Sumsel Babel. The researchers obtained data through interviews, observations, and document analysis. Results: Bank Sumsel Babel has successfully integrated the CSV approach into its CSR activities, particularly through the Bina Mitra program. This program has helped the bank address social issues such as education and community development and enhanced its business performance by building trust and loyalty among stakeholders. Conclusion: Companies can implement CSV-based CSR in some areas, while in other areas, they can use more traditional approaches, such as philanthropy or donations, to achieve a positive social impact. Implications: Bank Sumsel Babel can improve business performance and bring a positive impact on society through Creating Shared Value (CSV) programs as part of its CSR strategy.

Developing Measurements for Creating Shared Value (CSV): Aspects and Indicators

Developing Measurements for Creating Shared Value (CSV): Aspects and Indicators

Analysis of Fraud Hexagon Theory on Fraudulent Financial Reporting Based on The Role of Intellectual Capital As A Mediator That is Influenced by Earnings Management Practices

Fraudulent financial reporting is a serious problem faced by companies throughout the world. This fraud can have fatal consequences for the company, such as loss of investor confidence, decline in share value, and even bankruptcy. There are various theories that can be used to analyze financial statement fraud, one of which is the fraud hexagon theory. This research aims to analyze the fraud hexagon theory of fraudulent financial reporting based on the role of intellectual capital as a mediator which is influenced by earnings management practices. In this study, researchers used qualitative methods with data collection techniques through literature studies. The data collected was analyzed through three steps, which included data reduction, data presentation, and making conclusions. The findings in the study show that the Fraud Hexagon theory provides a comprehensive framework for understanding the factors that encourage fraudulent financial reporting by including six key elements: pressure, opportunity, rationalization, competence, arrogance and collusion. In this context, earnings management practices are often the main trigger. The pressure experienced by management to meet financial targets can encourage them to carry out earnings management, which in turn increases the risk of fraudulent financial reporting. Opportunities for fraud often exist due to weaknesses in internal controls, which allow manipulation of financial data without detection.

Estimated Value-at-Risk Using the ARIMA-GJR-GARCH Model on BBNI Stock

Stocks are investment instruments that are much in demand by investors as a basis in financial storage. Return and risk are the most important things in investing. Return is a complete summary of investment and the return series is easier to handle than the price series. The movement of risk of loss is obtained from stock investments with profits. One way to calculate risk is value-at-risk. The movement of stocks is used to form a time series so that the calculation of risk can use time series. The purpose of this study was to find out the Value-at-Risk value of BBNI Shares using the ARIMA-GJR-GARCH model. The data used in this study was the daily closing price for 3 years. The time series method used is the model that will be used, namely the Autoregressive Integrated Moving Average (ARIMA)-Glosten Jagannathan Runkle - generalized autoregressive conditional heteroscedastic (GJR-GARCH) model. The stage of analysis is to determine the prediction of stock price movements using the ARIMA Model used for the mean model and the GJR-GARCH model is used for volatility models. The average value and variants obtained from the model are used to calculate value-at-risk in BBNI shares. The results obtained are the ARIMA(1,0,1)-GJR-GARCH(1.1) model and a significance level of 5% obtained value-at-risk of 0.0705.

Transformation of Marriage Dowry into Shares in a Limited Liability Company: A Review of Civil Law and its Implications

The transformation of marital dowry into shares in a Limited Liability Company marks a significant shift in the paradigm of civil and business law in Indonesia. This research explores the legal basis that enables the transformation of dowry into shares and its legal and business implications. In Islamic law in Indonesia, dowry is an obligatory gift from the prospective husband to the prospective wife which is the full right of the wife, and can be in the form of shares as per Clauses 32 of the Compilation of Islamic Law. The legal framework governing shares in Limited Liability Companies, including Clauses 48 point (1) and Clauses 52 of Law point 40 of 2007 on Limited Liability Companies, emphasizes the importance of proof of share ownership and the rights of shareholders. A normative juridical approach with qualitative analysis of legal documents and jurisprudence is used in this research. The results show that transforming dowry into shares has a strong legal basis and provides long-term financial benefits and education on share investment. However, fluctuations in share value and management risks remain a challenge. The case study shows that this transformation can inspire people to consider stocks in family financial planning. With in-depth understanding and proper documentation, the transformation of dowry into shares can provide significant financial benefits and maintain legal certainty in marriage.

Value relevance of fair value hierarchy

Implementing accounting standard 68 (PSAK 68) adopted by IFRS 13 has brought changes in reflecting the market value previously explained by earnings per share and book value. This study investigates the relevance of fair value estimates as measured by the beta coefficient in firms in the financial industry. Specifically, the study focuses on whether the hierarchy of fair value financial liabilities and assets of the firms can affect the market value. This is quantitative research using archival methods. Sampling used a purposive sampling technique with a sample of 240 firm-years. The results showed that financial assets for level 2 (inputs other than quoted prices that were observable directly or indirectly) and level 3 (unobservable inputs generated by entities) positively had value relevance. All three hierarchy fair values of financial liabilities fair value negatively had value-relevance. These results indicate that investors pay higher financial assets for levels 2 and 3 than level 1. Meanwhile, the value relevance of financial assets and liabilities, as measured by R-squared, was relevant. This suggests that investors also trust that each hierarchy's fair value affects the market value. The findings of this study have significant implications for the advancement of the clean surplus theory. The theory posits that the company's market value can be explained by the fair value of financial assets using level 2 and level 3 as well as level 1, level 2, and level 3 financial liabilities.

APPLICATION OF THE MCKINSEY MODEL IN ORGANIZATIONAL CHANGE AT BANK SYARIAH INDONESIA KCP JEMBER KARIMATA

Organizational change is a vital process in the growth and survival of an organization. The seven key elements that must align and interact harmoniously within an organization are: Strategy, Structure, Systems, Staff, Style/Culture, Shared Values, and Skills. The type of research used in this research is descriptive research using a qualitative approach. The data collection techniques used were observation, interviews and documentation. The data analysis technique is descriptive and the data validity technique uses source triangulation. The results of this research show that 1. the implementation of McKinsey's business strategy has gone very smoothly and has had a significant positive impact on the growth of the banking institution. As a result of implementation, BSI KCP Karimata was able to improve service quality and customer satisfaction. Operational efficiencies obtained through the McKinsey model also contribute positively to profitability and strengthen the financial foundation of BSI KCP Karimata. 2. The profits obtained after implementing the McKinsey model, namely the main profits obtained by BSI KCP Jember Karimata, further strengthen BSI's position as the largest sharia bank in Indonesia and in 2023 BSI will crawl up to the top 10 national banks. The challenge is that there are still some employees who find it difficult to adapt to new regulations or strategies from BSI KCP Jember Karimata.

KOMPARASI HASIL BELAJAR SISWA YANG DIAJARKAN DENGAN MODEL PEMBELAJARAN KOOPERATIF TIPE THINK PAIR SHARE (TPS) DAN NUMBERED HEADS TOGETHER (NHT)

This study is motivated by the observation that most students still make mistakes in understanding and applying problems in algebraic form, and the learning process is still teacher-centered. This study aims to determine which is better between mathematics learning outcomes in MTs students taught using the Think Pair Share (TPS) cooperative learning model and the Numbered Heads Together (NHT) cooperative learning model on algebraic form material in class VII. One of the efforts that can be made to actively involve students in learning is to apply the Think TPS cooperative learning model and the NHT cooperative learning model. The type of research used is experimental research with Post Test Group Design research design. In this study, the population used was all students of class Vll consisting of 3 classes with a total of 78 students, selected using purposive sampling technique, namely class VII1 as the first experimental class taught with the TPS cooperative learning model and class VII3 as the second experimental class taught with the NHT) cooperative learning model. For each class there were 31 and 23 students, so that the total number of samples in this study was 54 people. The instrument used in this study is a test question consisting of 4 description questions. Based on the t-test statistical analysis, the Sig. (2-tailed) value of 0.006 is smaller than α = 0.05 so there is a significant difference between the two models. Furthermore, the Mean value in the Group Statitics table shows that the Mean value of Think Pair Share is 62.19 and the Mean value of Numbered Heads Together is 50.19. these results can prove that the superior learning model is the TPS Cooperative Learning Model .

Improving Quality of Work for Positive Health: Interaction of Sustainable Development Goal (SDG) 8 and SDG 3 from the Sustainable HRM Perspective

Evidence indicates that harmful work practices such as long working hours in high-income countries kill more people than road accidents (International Labour Organisation, 2021). The Global Reporting Initiatives (GRIs) for Sustainability—Occupational Health and Safety (OHS) 403 standards (2018)—include ‘work-related leading indicators’, but currently, a limited understanding of these exists to prevent an increase in deaths due to work-related non-communicable diseases. The health harm of work construct, which is different from work stress, is a recent development in the sustainable HRM literature explaining employees’ perception of the restrictions imposed by work practices on achieving positive health. To promote health and well-being for all in the employment stage of life (SDG 3), this study aims to establish the health harm of work that is caused by work intensification as work-related leading indicators of adverse/decent working conditions (SDG 8). A total of 605 white-collar full-time employees completed work intensification, the health harm of work, and mental well-being questionnaires, and self-reported on health risk factors and chronic health conditions. Structural equation modelling was used to analyse the mediational research model of the dynamic transitionary effect of work intensification on employee health and well-being through the health harm of work. The findings indicate that work intensification improves employee mental well-being (SDG 3), but the mediation transitionary effect of the health harm of work highlights that mental well-being is reduced when work intensification (SDG 8) started increasing the health harm of work among individuals. The health harm of work from the sustainable HRM perspective is found to be effective work-practice related leading indicators of health and well-being in the working population. Research and practical implications to develop a business-health agenda of shared values are discussed.