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Based on extensive literature research, hypotheses have been derived in order to test the impact of success factors (independend varibles) on the success indicator ROA (return on assets). Those hypotheses have been tested quantitatively and have been validated by expert interviews. The result is a model containing ten success factors which have positive or negative correlations with the dependend variable. With this model it is possible to estimate the result of listed companies based on those ten factors. Auf der Basis von umfangreichen Literaturrecherchen wurden Hypothesen abgeleitet, welche Erfolgsfaktoren (unabhängige Variablen) einen Einfluss auf die Erfolgsmessgröße ROA (return on assets) haben. Diese Hypothesen wurden quantitativ getestet und mittels Experteninterviews qualitativ validiert. Das finalisierte Modell umfasst insgesamt zehn Erfolgsfaktoren. Sieben von ihnen weisen eine positive, drei eine negative Korrelation mit der Erfolgsmessgröße ROA auf. Mit Hilfe dieses Modells ist es möglich, den Erfolg von börsenkotierten Unternehmen auf Basis dieser zehn öffentlich zugänglichen Faktoren einzuschätzen. Die Korrelationen der quantitativen Forschung sind eher niedriger ausgefallen als erhofft, was damit zu tun haben könnte, dass nur jeweils isolierte Betrachtungen durchgeführt wurden.

This paper explains the philosophy of the Meaning of Sapta Bayu Spirit Sri Kesari Warmadewa which is an abstract form of value points from Raja Sri Kesari Warmadewa. This research uses a qualitative approach, with an interpretive approach and a critical paradigm. In this paper, the assumptions of interpretive philosophy are used as a paradigm that has characteristics for understanding and explaining the social world. Sapta Bayu value points, namely (1) God Almighty; (2) Developing Asta Brata's Spirit of Leadership; (3) Serving Almamater, Society, Nation and State; (4) Excellence in work; (5) Upholding Honesty and Self Integrity in Thinking, Saying, and Acting; (6) Maintaining and Respecting Diversity to Strengthen Unity, and (7) Environmentally Friendly, based on the Tri Hita Karana instilled in Warmadewa University academicians who in this paper specialize in Accounting Students who are deemed necessary to instill local cultural values. policies to be applied later in professional accountant practice.

Abstract
Much of the research on narrative identity has used the Life Story Interview (LSI) to better understand the person through the story they construct of their life. However, the effect that the LSI has on participants has not yet been examined. Study 1 looked at 163 middle-aged adults who completed a measure of self-reported positive and negative affect both immediately before and after being interviewed. Results indicated that participants experienced a significant increase in positive affect and that this mood boost was experienced regardless of background, personality, and mental health. Study 2 involved a qualitative analysis of the interview transcripts of the 20 participants who experienced the most and the least benefit from the interview, with results indicating three emerging themes (identity development, identity fulfillment, the storied self) that appear to reflect two forms of storytelling: autobiographical versus episodic.

This research discusses the cultural heritage of one of the ethnic groups in Indonesia, such as the new traditional medicine, namely Kuning. The purpose of this study is to describe the presence of Kuning in the Karo community and its benefits for the community so that it is maintained as one of the traditional Karo medicines. This research is a descriptive type with a qualitative approach. The method used in data collection is occasional participatory observation and interviews, the baseline information is the village head, the key information is traditional leaders and people who have lived in Bunung Raya for a long time, from the usual information is the Kuning maker and the Kuning user. The result of Kuning's research is that traditional Karo medicine made from a mixture of various herbs has fewer negative side effects when compared to modern medicine and is more economical in its manufacture.

To gain international recognition, many universities in Indonesia offer international student exchange programs, one of which is the credit transfer program. Participants in that program have differences in communicative competence. That holds for Indonesian students studying abroad and vice versa. This study analyzes the intercultural communication skills of international students and aims to acquire comprehensive information on intercultural competencies based on the students' intercultural sensitivity, awareness and adroitness. A descriptive qualitative study was conducted among international students at one university in Indonesia, involving six French students from the student exchange program who studied for one semester. The data was obtained via focused group discussion and interviews. Chen and Starosta's intercultural competence model was used as an analytical tool. The findings indicate that the students have proper intercultural communication competence, which helps them in implementing their communication strategies, adjusting to and thriving in a new cultural and academic environment.

People with Special Educational Needs and Disabilities (SEND) are confronted with diverse challenges as COVID-19 caused tremendous disruption in face-to-face educational settings. Apart from this situation, teachers are also facing difficulties in making their lessons adaptive and responsive to the educational learning needs of people with SEND. This article explores the challenges, strategies, and prospects of teachers for inclusive education during the pandemic. Using a qualitative approach, the researcher gathered data through Messenger chatbot and emails with five special education teachers in the Philippines. Findings revealed that the teachers' experience educational apprehensions, intermittent virtual socialization, and psychological crisis. However, the teachers assisted the parents in supervising their children with disabilities' through online communication, homeschooling, parental engagement, psychological safety, and empathetic language strategies. The special education teachers also look forward to inclusivity in school policies and government-driven emergency interventions for people with developmental disabilities.

Since independence, Burundi has endured civil war episodes, five successful and two unsuccessful coup d'états. The instability resulted in the collapse of the economy despite the consummation of the Arusha Agreement. This study moves away from the propensity to only view the security challenges as pitting Tutsis and Hutus. Such an analytical tendency generates distortions. This study was qualitative and employed a systematic review research methodology in identifying relevant texts. Document analysis was then used to interpret meaning from documents giving them voice over the study area. The main findings were hinged on conflict causes, key assumptions, violence and instability in the past, impunity and governance, the approach to political realism, truth and reconciliation constraints. This study concludes that although power-sharing could be a necessary move as a measure of building confidence, sharing power is not an adequate condition for sustainable development and peace.

The Foundation Phase is a transitional stage from pre-school to formal schooling, especially Grade 1. The learners are often less familiar with the formal schooling space, making mistakes that teachers often regard as challenging and destructive behaviours. Therefore, this paper discusses in depth how the chosen Grade 1 educators create the rules in their classrooms and apply them. The research uses a qualitative approach to consider the experiences of teachers on creating and applying the learners' rules. Data was collected through semi-structured interviews with three teachers from Grade 1 who agreed to participate in the study. Thematic data analysis was used to analyze the data. The study found that there is often a disparity between the learners' identities and the expectations of the teacher. This includes teachers treating young children as a homogeneous group who need to adjust to formal school programmes and not vice versa.

Analyses of young feminine identities have often focused on consumption, career and intimate life as separate spheres. In this article, we bring these together to nuance the concept of the 'top girl'. Drawing on a qualitative study of young Norwegian 'top girls'' alcohol consumption and lifestyles we explore how 'appropriate' feminine identities are configured in the present and in the future. We analyse how the egalitarian context shapes the contours of the 'top girl' and find that 'progressive' values are central to our participants' present lifestyles. However, these progressive lifestyles are expected to collide with the 'square' lives the participants see awaiting them as middle-class adult women and mothers. We argue that as the participants grow older, the range of legitimate, middle-class femininities is narrowing. Further, we suggest that in an egalitarian context such as the Norwegian context the 'top girl' lacks an attractive, adult equivalent.

AbstractBackgroundDespite the importance of social networks for health and well‐being, relatively little is known about the ways in which adults with intellectual disabilities in the U.K. experience their social networks.MethodA systematic review was completed to identify research focused on the social networks of adults with intellectual disabilities. Studies published from 1990 to 2019 were identified. Studies were thematically analysed.ResultsQuantitative, qualitative and mixed methods studies were analysed to identify key factors influencing social networks. Experiences of people with intellectual disabilities identified themes of identity, powerlessness, inclusion, family and support. These themes are discussed with reference to theories of stigma and normalisation.ConclusionsStigma and normalisation can be used to better understand the needs, desires and dreams of people with intellectual disabilities for ordinary relationships, from which they are regularly excluded. Implications for policy and practice are discussed in relation to building and repairing often spoiled identities.

Cet article s'intéresse aux rapports sociaux tels qu'ils se construisent sur le terrain de l'administration publique, dans la prestation de services publics d'emploi destinés aux personnes assistées sociales. À partir d'un certain nombre de pratiques visant l'intégration en emploi et qui composent leur intervention auprès des prestataires jugés « aptes au travail », nous dégagerons la façon dont les « street-level bureaucrats » perçoivent et catégorisent les prestataires, définissent leur propre rôle et celui de l'État. Ce faisant, nous mettrons en relief la manière dont se conjuguent les éthos du travail social, du service public et de l'activation chez les intervenantes et intervenants qui travaillent quotidiennement auprès de cette population sans emploi dite « apte au travail ». Les résultats exposés dans cet article sont issus d'une enquête qualitative menée auprès agent.e.s d'aide du ministère, dans le contexte de l'implantation d'un programme obligatoire d'insertion au Québec en 2018 (Objectif emploi).

AbstractBackgroundSocial inclusion has been explored using a wide range of theories and methods. Belonging and reciprocity have been identified as key components of social inclusion. This systematic methodological review identifies and evaluates the theoretical frameworks and qualitative approaches adopted to explore belonging and reciprocity in the lives of adults with intellectual disabilities.MethodA systematic search was conducted across ten databases. Screening and quality appraisal were carried out independently by two researchers, and data were extracted to provide detailed accounts of the theories and methods employed.ResultsSeventeen papers met inclusion criteria. Clear conceptualisations of belonging and reciprocity were lacking, and these concepts were rarely the focus of the research. Theoretical and methodological shortcomings across this literature were identified and discussed.ConclusionsMore nuanced conceptualisations of belonging and reciprocity may be helpful in future research, to better capture the context and meaning of individual lives and relationships.

Si la seconde moitié du xix e siècle vit s'établir un mode de professionnalisation subjectif de l'artiste, il en alla de même pour son antagoniste, l'amateur. Dans ce contexte, la Société artistique des amateurs, fondée en 1896, fournit l'exemple rare d'un échantillon d'amateurs autodéclarés, susceptible d'être analysé de manière qualitative et quantitative. Non contents de se qualifier en tant qu'amateurs, les membres de cette société entreprirent également de définir cette identité, en combinant l'héritage d'une figure historique du xviii e siècle et le sens nouveau de non-professionnel. Loin d'assumer un statut indépendant vis-à-vis des règles de l'art, l'association permit à un microcosme d'aristocrates dilettantes de s'inscrire au sein du monde de l'art parisien, en se réservant une place à part entière. Elle offrit aussi au grand monde les moyens de justifier son mérite et sa productivité parmi les professionnels de la III e République.

AbstractThis paper discusses whether Texas Germans can be viewed through the lens of transnationalism. As a group, Texas Germans exhibit a rich linguistic and cultural heritage, both of which have significantly contributed to the formation of a strong sense of "Texas‐Germanness." My goal is to investigate this particular instance of "Germanness beyond Germany" (Maxwell and Davis,German Studies Review, 39, 1–15, 2016) and to determine if Texas Germans represent a previously unidentified form oflinguistictransmigrant. The study utilizes a mixed‐methods approach, consulting both quantitative (surveys) and qualitative data (open‐ended interviews; semi‐structured phone interviews). The results indicate the presence of various transnational elements and confirm that both linguistic and cultural heritage are defining elements in the construction and maintenance of Texas German identity. Language, moreover, appears as an important connector and mediator between these concepts.