Evaluating CSR perceived image in Brazil and Portugal in the food and drug retail industry

O modelo de negócios baseado na “teoria da agência” se mostrou ultrapassado e sinaliza que necessita de alguns ajustes, especialmente após o observado nos escândalos de 2002 que envolveram a Enron e a Worldcom, que descreditaram parte da confiança dos investidores nas Bolsas de Valores ao redor do mundo (Snider, 2003). Nesse momento, assuntos como “ética empresarial” e “responsabilidade social corporativa” ganharam ainda mais expressão entre as grandes empresas, facto este observado pelas actividades das grandes companhias listadas na “fortune 500”, das quais 90% delas possuem algum tipo de actividade relacionada a proteção e progresso da posicão social e ambiental em que nos encontramos ( Homburg et al, 2013). Essa tendência não é observada somente em grandes economias de países desenvolvidos, mas também em países como Portugal e Brasil. Dentro do “Dow Jones Sustainebility Index”, observa-se que 62 companhias brasileiras e 4 empresas portuguesas estão listadas nas categorias “World Universe” e “World Enlarged Universe”, demonstrando que empresas desses países possuem actividades de responsabilidade social e ambiental de grande relevância e expressão global. Entretanto, nem todas as empresas listadas se beneficiam das vantagens competitivas que essas estratégias podem trazer, principalmente na imagem transmitida ao cliente final, e consequentemente aos seus resultados financeiros, já que os consumidores muitas vezes estão dispostos a recompensar as corporações por seus esforços sociais e ambientais. Esse estudo vai analisar o retalho alimentar de Portugal e Brasil, e verificar se as companhias estão a internalizar esses ganhos na imagem percebida e, consequentemente a aumentar seu potencial de negócio através da conquista de vantagens competitivas.The business model based on the “agency theory” might be outdated and demanding some adjustments, especially after the accounting scandals that happened in 2002 involving Enron and WorldCom, that discredited a part of the confidence that investors had on the stock markets worldwide (Snider, 2003). These events brought into light with a stronger relevance subjects such as business ethics and corporate social responsibility inside the management world, indeed this can be observed by the fact that 90% of the fortune 500 companies have some kind of activity in protecting and improving the current social and environmental condition (Homburg et al, 2013). This trend is not only observed developed countries, but also in countries under development such as Portugal and Brazil. In the Dow Jones Sustainability Index, it is observed that 62 Brazilian companies and 4 Portuguese companies are listed under the categories “World Universe” and “World Enlarged Universe”, giving evidence that those countries have corporate social and environmental activities of great global relevance. However, not all of those listed companies get strategic benefits from those activities, leveraging the image that they have among their final consumers and thereafter improving their financial results, since consumers in the other hand are willing to reward the companies that engage in social and environmental activities. This study will analyze the food and drug retailers of Brazil and Portugal and verify if they are incurring these gains in image and therefore are leveraging their business potential, by conquering competitive advantages

PENERAPAN MODEL PEMBELAJARAN CONTEXTUAL TEACHING AND LEARNING UNTUK MENINGKATKAN HASIL BELAJAR SISWA PADA MATA PELAJARAN IPA KELAS IV DI SDN TEMBOK DUKUH IV / 86 SURABAYA

  Abstrak: Pembelajaran contextual teaching and learning (CTL) pada mata pelajaran IPA  mempunyai arti penting dalam membangun kompetensi peserta didik. Pembelajaran contextual teaching and learning (CTL)  lebih menekankan pada keterlibatan siswa secara aktif dalam proses pembelajaran, sehingga siswa dapat memperoleh pengalaman langsung dan terlatih untuk dapat menemukan sendiri pengetahuan dan pengalamannya sesuai yang dipelajarinya. Pada kegiatan pembelajaran aktivitas guru mengalami peningkatan dari siklus I dan siklus II. Pada siklus I aktivitas guru mencapai 63,7% dan pada siklus II aktivitas guru mencapai 88,5%. Sedangkan aktivitas siswa pada siklus I mencapai 63% dan siklus II aktivitas siswa mencapai 85%. Data hasil tes siswa pada siklus I mencapai 66,7% dan pada siklus II mencapai 86,7%. Dari hasil tersebut dapat disimpulkan bahwa penerapan model pembelajaran contextual teaching and learning (CTL) dapat meningkatkan hasil belajar siswa kelas IV SDN Tembok dukuh IV/86  Surabaya. Penelitian ini menunjukkan bahwa aktivitas guru dan aktivitas siswa serta hasil tes siswa mengalami peningkatan setelah diterapkan pembelajaran dengan menggunakan model pembelajaran contextual teaching and learning (CTL) Kata Kunci: contextual teaching and learning, hasil belajar, IPA. Abstract: Contextual Teaching and learning (CTL) in science subjects have significance in building competence of lmrners. The contextual teaching and learning (CTL) more emphasis on engaging students actively in the learning process, so that students can gain hands-on experience and are trained to find their owm knowledge and experience fit the learned. On teacher learning activities increased activity of the first cycle and second cycle. In the first cycle of teacher activity reached 36.7% and the second cycle teachers activity reached 88.5%. While the students in the first cycle activity reached 63% and the second cycle of students activity reached 85%. Test data of students in the first cycle reaches 66.7%  in the second cycle reaches 86.7%. From these results it can be concluded that the application of the learning model of contextual teaching and larning (CTL) can improve students learning outcomes fourth grade students of SDN Tembok dukuh IV/86 Surabaya. This study shows that the activity of teacher and students activities as well as increased students test results after application of learning by using learning model contextual teaching and learning (CTL) Keywords : contextual teching and learning, learning results, IPA

Penerapan Teknik Behavior Contract Untuk Mengurangi Perilaku Membolos Siswa Kelas XI SMA Negeri 10 Makassar.

Veronika Saung Rayo.2023.Penerapan Teknik Behavior Contract Untuk Mengurangi Perilaku Membolos Siswa Kelas XI SMA Negeri 10 Makassar. Dibimbing oleh Prof Dr. Abdullah Pandang, M.Pd dan Akhmad Harum, S.Pd., M.Pd; Jurusan Psikologi Pendidikan dan Bimbingan Fakultas Ilmu Pendidikan Universitas Negeri Makassar. Penelitian ini menelaah Penerapan Teknik Behavior Contract untuk Mengurangi Perilaku Membolos Siswa Kelas XI SMA Negeri 10 Makassar.Penelitian ini bertujuan: 1)Untuk mengetahui tingkat perilaku membolos siswa sebelum dan setelah di berikan Teknik Behavior Contract, 2) Untuk mengetahui pelaksanaan Teknik Behavior Contract dalam mengurangi perilaku membolos siswa di SMA Negeri 10 Makassar, 3)Untuk mengetahui penerapan teknik dapat mengurangi perilaku membolos siswa SMA Negeri 10 Makassar. Jenis pendekatan dalam penelitian ini adalahkuantitatif dengan True Eksperimen Design yang digunakan adalah TheRandomized Pretest-Posttest Control Group Desain. Sampel dengan menggunakan Simple Random Sampling,dalam penelitian digunakan sebanyak 14 siswa. Pengumpulan data dengan menggunakan angket perilaku membolos siswa dan observasi. Teknik analisis data yang digunakan adalah statistik deskriptif dan statistik inferensial dengan perhitungan uji Mann-Whitney U menggunakan program SPSS Versi 25. Hasil penelitian menunjukkan bahwa 1) Tingkat Perilaku Membolos Siswa saat dilakukan Pretest pada kelompok eksperimen dan kelompok kontrol berada pada kategori tinggi. Pada saat posttest, tingkat perilaku membolos siswa pada kelompok eksperimen mengalami perubahan kekategori sedang dan kelompok kontrol tetap pada kategori tinggi. 2) Pelaksanaan Teknik Behavior Contract dilaksanakan sesuai prosedur yang sudah dirancang yaitu memilih tingkah laku yang akan diubah dengan melakukan analisis ABC, menentukan tingkah laku yang akan diubah, menentukan jenis penguatan yang akan diberikan, berikan Reinforcement setiap kali tingkah laku yang diinginkan tampil sesuai jadwal kontrak, memberikan penguatan setiap kali perilaku yang diinginkan tampil dan evaluasi. 3) Penerapan Teknik Behavior Contract dapat mengurangi Perilaku membolos siswa kelas XI di SMA Negeri 10 Makassar secara signifikan

Living clay

Through working with clay for about three years, I have become aware of the nature of this material and its wonderful plastic response when handled with love and care. Originally deriving from many centuries past, clay is the most abundant, ubiquitous, and accessible material on the earth's crust. Ceramics is the perfect combination of what the ancient Greeks regarded as the four elements of which the world was made. Ceramics is made of earth, shaped with water, dried in air, and made durable by fire. Enjoying the versatility of clay, I tried to develop an idea of my potentials for free form in ceramic sculpture. Also I want to find a deeper spiritual content for my own life through the medium of ceramics

Analisis Faktor – Faktor Yang Mempengaruhi Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Tahun 2017-2020

The Indonesia Stock Exchange (IDX) has explained that there are still a number of companies whose businesses have been discontinued, which still need to be questioned or reviewed. This is because not all issuers listed on the Indonesia Stock Exchange have canceled their prospective future business (kelangsungan hidups). One of the criteria for a company that is said to have no theft attempts is if the company has no income or continuous loss performance. In order to collect data that is used as a support in this discussion, the authors use data collection methods, namely: Documentation method is a method used as a basis for analyzing data in this study by collecting data, how to record, collect and study company data related to financial reports published on the official website www.idx.co.id. Based on the results of the analysis and discussion regarding the influence of Profitability, Previous Years' Pemeriksaan Pendapatanons and Company Size on Kelangsungan hidup Pemeriksaan Pendapatanons in Manufacturing Companies Registered on the IDX in 2017-2019, it can be concluded as follows: Based on the calculation results obtained tcount > ttable, namely 1,188 > 1 .98472 and a sig value of 0.038 > 0.05, then H1 is rejected and H0 is accepted. So it can be concluded that profitability has no positive effect on kelangsungan hidup pendapatanon. Based on the calculation results, tcount > ttable is 2.109 > 1.98472 and a sig value of 0.04 <0.05, then H2 is accepted and H0 is rejected. So it can be concluded that the previous pemeriksaan pendapatanon had a positive effect on kelangsungan hidup pendapatanon. Based on the calculation results, tcount > ttable is 3.492 > 1.98472 and a sig value of 0.02 <0.05, then H2 is accepted and H0 is rejected. So it can be concluded that company size has a positive effect on kelangsungan hidup pendapatanon. Based on the calculation results, tcount > ttable is 3.287 > 1.98472 and a sig value of 0.01 <0.05, then H2 is accepted and H0 is rejected. So it can be concluded that profitability, previous pemeriksaan pendapatanon and company size have a positive effect on kelangsungan hidup pendapatanon. Keywords: Profitability, Previous Year's Opinion, Company Size, Going Concern Opinio

Expectant management of missed miscarriage

Early pregnancy losses occur in 10-20% of all pregnancies. Surgical evacuation has always been the mainstay of management of miscarriages. The main aim of this study was to understand the success rate of expectant management of miscarriage with regards to gestational sac size and period of gestation. The secondary outcome was to measure the satisfaction level and the rate of pregnancy after 6 month of expectant management. Patients diagnosed with missed miscarriages were requested to choose between expectant or surgical management. Those decided for expectant management on “wait and watch” approach were assessed weekly up to 5 completed weeks until complete miscarriage was achieved spontaneously. Surgical evacuation was performed if medically indicated or requested by the patients at any time or at the end of fifth week if complete miscarriage was not achieved. Out of 212 cases, 75 (35.4%) opted for expectant management. Complete miscarriage was achieved in 85.3% of subjects by the end of fifth weeks respectively. Mean of Gestational sac size and period of gestation was not found to influence the success rate of complete spontaneous miscarriage in the expectant management. No morbidity was recorded during the five weeks of the study period. Mean satisfaction score was 9.7±8.3. Pregnancy occurred in 47% of patients within 6 months follow up. The Receiver operation characteristic (ROC) curve analysis suggested the end of second week as the cut off for surgical intervention. This study revealed that expectant management of missed miscarriage is a reliable management of missed miscarriage within the first two weeks

Knowledge, attitude and perception of contraception among medical students in Universiti Putra Malaysia

The incidence of unintended pregnancy and unsafe abortion are significantly high due to the lack of knowledge and negative attitude towards contraception and it can be prevented by effective and appropriate contraceptive knowledge and usage. Considering the future role of medical students as family planning educator as well as counsellors, it is not only important to determine their knowledge, attitude and perception towards contraception but also should be updated for improvement on the quality of future healthcare professionals on contraceptive knowledge which may lead to the reduction in the number of unintended pregnancy with improving maternal morbidity and mortality. This was a cross sectional study using self-reported questionnaires survey that consists of four sections as socio-demographic characteristics information, knowledge towards contraception, attitude towards contraception, and perception of education and training in sexual and reproductive health among medical student. Questions were, distributed among medical students in Faculty of Medicine and Health Sciences and analyzed. The response rate was 100%. and most of the respondents in this study were Malay (64·4%), female (68·3%), single (98·6%) and live in urban area (69·1%). Most of their parents had tertiary education level (father educational level, 63·3%; mother educational level, 50·0%). 56·1% of the respondents had poor level of knowledge and 59.2% of them had negative attitude towards contraception. Regarding the perception on contraception, most of the respondents thought that they did not have sufficient clinical practice (50·4%) though adequate training (57·6%) in counselling the patients for family planning service during their clinical posting. There was a significant association between gender, place of birth, ethnicity, marital status, father educational status and level of knowledge. There were a higher percentage of respondents who had poor knowledge and negative attitude towards contraception. Assessing the knowledge and attitude of medical students on contraception and their relationship with socio-demographic characteristics and socio-economic factors plays a leading role in public health projects which are aimed to combat maternal mortality through reducing unintended pregnancies. To change the attitude towards contraception and further increase the level of knowledge of contraception among medical students, collaborated health education and similar studies among health workers are highly recommended

Fluctuations in Serum magnesium and Systemic Arterial Blood Pressures during the Menstrual Cycle in young reproductive women

Introduction: The menstrual cycle involves a sequence of structural, functional, and hormonal changes in the reproductive system. This is linked and controlled by cyclical fluctuations in the levels of FSH, LH, estrogen, and progesterone. Because of these cyclical fluctuations, there might also be associated cyclical changes of magnesium and systemic arterial blood pressures during the menstrual cycle. Purpose: To assess the changes in serum magnesium level and systemic arterial blood pressures during the menstrual cycle in young reproductive women. Methodology: the sample population is 40 apparently healthy young reproductive-aged 18- 25years female students from the University of Medicine, Magway participated in this study. Systemic arterial blood pressures were measured by indirect method. The serum magnesium level was measured by spectrophotometry. These measurements were done in the early follicular phase (EF), the peri-ovulatory phase (PO), and the midluteal phase (ML) of the menstrual cycle. The serum magnesium levels were significantly (p <0.001) lower, and the systolic blood pressures were significantly higher (p <0.05) in the PO than the EF and the ML. In the EF, there was a significant negative correlation between serum magnesium level and diastolic blood pressure (r= - 0.374, p <0.05) and mean arterial pressure (r = -0.354, p < 0.05) but no significant correlation with systolic blood pressure. In the PO, there was no significant correlation between serum magnesium level and systemic arterial blood pressures. In the ML, there was significant negative correlation between serum magnesium level and systolic blood pressure (r = -0.651, p <0.001), diastolic blood pressure (r = -0.607, p <0.001), and mean arterial pressure (r = -0.661, p <0.001). Conclusion: The study concludes that serum magnesium level has a negative effect on blood pressure changes and the blood pressure-lowering effect of magnesium. These changes are related to the fluctuation of estrogen levels during the menstrual cycle. KEYWORDS: Serum magnesium, systemic arterial blood pressures, menstrual cycle reproductive syste