bluuebunny/crossref_metadata_2025 huggingface dataset:
Das empresas militares privadas às operações de paz da ONU: o caso da executive outcomes em Serra Leoa (1995 – 1997)
Authors:   , Freitas Letícia Teodoro de
Published: September 2023

O fim da Guerra Fria trouxe consigo grandes mudanças paradigmáticas ao mundo, entre elas está o ressurgimento e fortalecimento das Empresas Militares Privadas (EMP). O presente trabalho tem como objetivo analisar a atuação da EMP como agente funcional e articulador dentro do conflito instraestatal, em contraste as operações de paz das Organização das Nações Unidas (ONU). O caso estudado é a guerra civil de Serra Leoa (1991-2002) a partir operação feita pela empresa Executive Outcomes (EO) em adição a operação de manutenção de paz Nações Unidas em Serra Leoa (MINUSIL). Sendo assim, serão apresentados os conceitos básicos de uma EMP incluindo histórico e responsabilidade jurídica. Enfatizando os impactos sentidos pelo pós-Guerra Fria, o mesmo será feito com as operações de manutenção de paz da ONU. Por fim, ao examinar o desempenho alcançado pelos dois atores na guerra serra-leonesa, será elaborada a análise final.
O direito internacional humanitário e a guerra: uma análise da guerra no Iêmen de 2015 até 2022
Authors:   , Silva Lincoln Veloso
Published: September 2023

Nos últimos anos a comunidade internacional tem presenciado uma das piores crises humanitárias do mundo: A guerra no Iêmen. Em 2014 com a tomada de Sana’a pelos Houthis e em 2015 com o início do conflito em escala internacional a partir da entrada da Coalizão liderada pela Arábia Saudita, a população iemenita tem convivido com os flagelos proporcionados pela guerra. Na relação entre um ambiente de conflito armado e os direitos humanos, o direito internacional desenvolveu ferramentas para garantir o direito dos combatentes e dos não combatentes em um cenário de conflito armado, e nasce com isso o Direito Humanitário Internacional. Desse modo, o presente trabalho de conclusão de curso tem como objetivo analisar a Guerra no Iêmen a partir do Direito Internacional Humanitário. Na primeira parte, analisa-se a relação ente o Direito e as Relações Internacionais. Na segunda parte do trabalho, discutiremos os motivos mais amplos que estão ao entorno da guerra e, por fim, na terceira parte discutiremos a utilização de crianças soldados na Guerra do Iêmen.
O futebol como instrumento de soft power na política externa brasileira: o caso da copa de 2014
Authors:   , Lima Thayná Nayara de Sousa
Published: September 2023

O futebol é um fenômeno que se destaca como uma poderosa ferramenta de influência e projeção de imagem internacional. A Copa do Mundo de 2014 serviu como um exemplo emblemático desse uso estratégico do esporte para fortalecer o papel do Brasil no cenário global. Neste contexto, o objetivo central deste estudo é explorar e analisar o tema do futebol como instrumento de soft power na política externa, sobretudo, brasileira, examinando o impacto desse evento esportivo tanto nos níveis individuais e organizacionais, quanto nas relações internacionais. Propõe-se, assim, apresentar reflexões e analisar a influência desse novo paradigma do futebol na atualidade, baseado no princípio de utilização do esporte como meio de comunicação diplomática, que amplia a percepção do Brasil no exterior e cria oportunidades de diálogo e cooperação com outras nações.
O gênero na instituição forças armadas
Authors:   , Castro Sophia Lourdes Oliveira Ramos
Published: September 2023

Neste trabalho iremos abordar o gênero nas forças armadas, utilizaremos como base as teorias das Relações Internacionais: teoria feminista e teoria queer para teorizar o tema em sua problemática de gênero, teóricos e acadêmicos que abordam o tema e contribuem para esse campo de estudos serão citados ao longo dos capítulos. Posteriormente adentraremos na história da Instituição Forças Armadas Brasileiras descrevendo sua formação, porém, pela ótica da inserção feminina em cada área de atuação: exército, marinha e aeronáutica, argumentando algumas das dificuldades enfrentadas nesse processo de inclusão. Tendo ciência da instituição em sua formação tradicional e pela ótima do gênero não masculino, trabalhamos a posição da Organização das Nações Unidas perante a atuação das mulheres e a desigualdade de gênero desde a parte administrativa até a atuação em campo nas missões de manutenção da paz e demais atividades exercidas pelos estados-membros quando retratamos sobre segurança e conflitos internacionais. Nesse mesmo contexto analisamos por meio de tabelas e análises de mídia qual o avanço dessa inserção nas forças armadas, discriminando determinados dados referentes a cada país em análise comparativa, inclusive no Brasil e em seu ministério de defesa.
O tribunal penal internacional e as críticas à sua atuação na África: caso Omar al-Bashir
Authors:   , Duarte Kauany da Silva
Published: September 2023

O presente trabalho tem como objetivo analisar a relação entre o Tribunal Penal Internacional (TPI) e o continente africano, com foco na atuação da corte na região do Sudão. O TPI foi fundado em 2002 como corte permanente encarregada de julgar e condenar indivíduos envolvidos em crimes violentos. Embora presente em mais de 120 países, todos os casos abertos pelo TPI até o momento concentram-se no continente africano. A atuação do TPI no Sudão permite uma análise aprofundada das ações e resultados obtidos pela corte nessa região específica. Serão abordados os desafios enfrentados pelo TPI ao lidar com as complexidades políticas, sociais e culturais do Sudão, bem como as críticas recebidas em relação à eficácia de suas intervenções. A análise principal baseia-se em fatos históricos e dados jurídicos da corte, que irão destacar as limitações e falhas do TPI como agente promotor de justiça penal internacional.
The potential use of stabilised hypochlorous acid (HOCL*) in the management of discharging ears in hearing aid users- a pilot study.
Authors: Smith Wendy Kim , Oledinma Udochukwu Alfred , Neary Stephen , Martini Luigi Gerard
Published: September 2023

Key points Recurrent or persistent ear discharge may occur when
hearing aids are not cleaned, if a perforated tympanic membrane is
present or due to traumatic insertion or removal of the hearing aid. 16
of 20 consented adult hearing aid users with discharging ear(s) had
swabs taken from the discharging ear(s), their hearing aid worn in the
discharging ear before and after their routine cleaning, and then after
using HOCl*. 5 had no growth/commensal organisms but Pseudomonas sp.,
candida, and mixed growth were the most frequently identified pathogens.
Patients’ questionnaires completed at the initial appointment and 4
weeks later, provided positive feedback regarding relief of pain and
discharge. There were no adverse reactions. All 20 patients in this
study reported less, or no discharge when HOCl* compared to routine
cleaning methods, presumably through HOCl*’s antimicrobial and
anti-inflammatory properties and this enabled greater use of their
hearing aid(s).
Changes in CO2 concentration drive a succession of toxic and non-toxic strains of Microcystis blooms
Authors: Jiang Jingyu , Zeng Jiaying , Wang Jingkai , Wei Nian , Song Lirong , Shan Kun , Gan Nanqin
Published: September 2023

Increasing evidence shows that climate change promotes the development
of harmful cyanobacterial blooms, and affects the competition of toxic
and non-toxic strains. Previous studies have found low
CO favors toxic strains, but how changing dissolved
CO (CO [aq]) in water body
influences the succession of toxic and non-toxic strains remains
uncertain. Here, we combined laboratory competition experiments, field
observations, and a machine learning model to reveal the links between
CO changes and the succession. Laboratory experiments
showed under low CO conditions (100–150 ppm), toxic
strains better utilized CO (aq) and dominated.
Non-toxic strains demonstrated a growth advantage as CO2 concentration
increased (400–1000 ppm). Field observations from May to November in
Taihu Lake showed the percentage of toxic strains increased as
CO (aq) decreased. Machine learning highlighted links
between the inorganic carbon concentration and the proportion of
advantageous strains. Our findings provide new insights for cyanoHABs
prediction and prevention.
Marine herbivores facilitate transmission of a seagrass pathogen
Authors: Graham Olivia , Aoki Lillian , Burge Colleen , Harvell Drew
Published: September 2023

Herbivores commonly vector terrestrial plant pathogens, though their
role in transmitting marine plant pathogens remains unknown. Here we
show that amphipods (Ampithoe lactertosa) consumed more eelgrass
(Zostera marina) infected with the protist Labyrinthula
zosterae (Lz), the causative agent of seagrass wasting disease, then
asymptomatic control leaves. Isopods (Pentidoea wosnesenskii) and
snails (Lacuna spp.) grazed more asymptomatic leaves. We isolated
Lz from herbivore feces, indicating that herbivores that eat diseased
eelgrass can pass the live pathogen; qPCR detected Lz in herbivores.
Experiments demonstrated isopods and snails indirectly facilitated
pathogen transmission by creating grazing scars that increased disease,
but did not directly transmit Lz from diseased to asymptomatic eelgrass.
Field surveys demonstrated a close association between disease and
herbivore grazing scars. Disease risk increased by 29% on grazed
leaves. This is the first report of herbivores facilitating the
spread—and magnifying the impacts—of a marine plant pathogen.
Are seasonal deposits in spring at the Martian North Pole much shallower than previously thought?
Authors: Xiao Haifeng , Xiao Yuchi , Su Shu , Schmidt Frédéric , Lara Luisa M. , Gutiérrez Pedro J.
Published: September 2023

The seasonal deposition and sublimation of CO
constitute a major element in the Martian volatile cycle. Here, we
propose to use the shadow variations of the ice blocks at the foot of
the steep scarps of the North Polar Layered Deposits (NPLDs) to infer
the vertical evolution of the seasonal deposits at high polar latitudes.
We conduct an experiment at a steep scarp centered at (85.0°N, 151.5°E).
We show that the average thickness of the seasonal deposits due to
snowfalls in Mars Year 31 is 0.97±0.13 m at Ls = 350.7° in late winter,
which then gradually decreases in springtime. The large snow depth
measured makes us wonder if snowfalls are more frequent and violent than
previously thought. Meanwhile, we show that the average frost thickness
due to direct condensation in Mars Year 31 reaches 0.64±0.18 m at Ls =
350.7° in late winter and quasi-linearly decreases towards the summer
solstice. Combined, the total thickness of the seasonal cover in Mars
Year 31 reaches 1.63±0.22 m at Ls = 350.7° in late winter, continuously
decreases to 0.45±0.06 m at Ls = 42.8° in middle spring and 0.06±0.05 m
at Ls = 69.6° in late spring. These estimates are up to 0.8 m lower than
the existing MOLA results during the spring, which can be mainly
attributed to MOLA-related biases. In terms of interannual variations,
we observe that snow in the very early spring of Mars Year 36 can be
0.36±0.13 m deeper than that in Mars Year 31.
Volcanic ash classification through Machine Learning
Authors: Benet Damià , Costa Fidel , Widiwijayanti Christina
Published: September 2023

Volcanic ash provides information that can help understanding the
evolution of volcanic activity during the early stages of a crisis, and
possible transitions towards different eruptive styles. Ash consists of
particles from a range of origins in the volcanic system and its
analysis can be indicative of the processes driving activity. However,
classifying ash particles into different types is not straightforward.
Diagnostic observations for particle classification are not standardized
and vary across samples. Here we explore the use of machine learning
(ML) to improve the classification accuracy and reproducibility. We use
a curated database of ash particles (VolcAshDB) to optimize and train
two ML-based models: an Extreme Gradient Boosting (XGBoost) that uses
the measured physical attributes of the particles, from which
predictions are interpreted by the SHAP method, and a Vision Transformer
(ViT) that classifies binocular, multi-focused, particle images. We find
that the XGBoost has an overall classification accuracy of 0.77 (macro
F1-score), and specific features of color (hue_mean) and texture
(correlation) are the most discriminant between particle types.
Classification using the particle images and the ViT is more accurate
(macro F1-score of 0.93), with performances across eruptive styles from
0.85 in dome explosion, to 0.95 for phreatic and subplinian events.
Notwithstanding the success of the classification algorithms, the used
training dataset is limited in number of particles, ranges of eruptive
styles, and volcanoes. Thus, the algorithms should be tested further
with additional samples, and it is likely that classification for a
given volcano is more accurate than between volcanoes.
The representation of marine surface fluxes is linked to intertropical convergence zone biases
Authors: DeMott Charlotte A. , Clayson Carol Anne , Branson Mark , Brown Jeremiah , Hsu Chia-Wei
Published: September 2023

Ocean-atmosphere coupled climate models struggle to produce a single
northern hemisphere intertropical convergence zone (ITCZ), and instead
simulate ITCZ bands in both hemispheres. This “double ITCZ’ bias can
negatively impact representations of large-scale modes of variability,
such as the Madden-Julian oscillation and El Ni\
no–Southern Oscillation. A new method to estimate model fluxes that
would have been obtained with the COARE3.0 bulk flux algorithm indicates
that twelve of fourteen CMIP6 models overestimate surface fluxes in the
ITCZ region, suggesting that biases rooted in model flux algorithms may
contribute to ITCZ biases. This finding is supported by atmosphere-only
simulations of two models where the original flux algorithms are
replaced with the COARE3.0 algorithm. In the experiments, precipitation
root mean square errors in the double ITCZ region were reduced by
26\% and 15\%, respectively. We
interpret these findings through the lenses of global energy constraints
and convection-boundary layer interactions.
Analytical Model and Experimental Testing of the Limits of Hydraulic Fracture Caging
Authors: Frash Luke P , Meng Meng , Li Wenfeng
Published: September 2023

Enhanced Geothermal Systems (EGS) are a promising concept for unlocking
the great potential of Hot Dry Rock (HDR) resources for clean and
sustainable energy production. It can be argued that three of the
foremost unsolved challenges for EGS are: induced seismicity,
uneconomically low flow rates, and premature cooling of the produced
fluid. We propose that fracture caging could be a solution to these
three challenges. Fracture caging is the placement of a ‘cage’ of
boundary wells around injection wells before fluid stimulation or
circulation begins. This fracture cage is intended to contain injected
fluids and to thereby limit fracture growth. In the long term, this
fracture cage permits sustained high-pressure fluid injection to hold
fractures open using hydraulic pressure (i.e., ‘hydropropping’) instead
of by using proppant particles or by shear asperity propping. In this
study, we present an analytical model and laboratory experiments that
quantitatively explore the limits of tensile hydraulic fracture caging.
Discoveries from this work include: (1) the maximum flow rates that can
be caged are limited by flow constrictions in the boundary wells but are
not limited by the injection pressure, (2) a hydraulic fracture can be
caged with as few as two boundary wells, and (3) tensile fractures can
be hydropropped without growing larger during sustained high-pressure
fluid injection into a cage.
The state-of-the-art modeling of cosmogenic Cr isotopes produced in lunar rocks compared with existing calculations and measurements
Authors: Liu Bailiang , Guo Jingnan , Dobynde Mikhail , Liu Jia , Zhang Yingnan , Qin Liping
Published: September 2023

The distribution of Cr isotopes provides useful information to trace the
source and origin of extraterrestrial samples, but it is usually
influenced by high-energy cosmic rays. Since lunar and terrestrial
materials have quite similar Cr isotope compositions, distinguishing the
effect of cosmic rays in lunar samples is especially important. Those
cosmic radiation particles (primary particles) can react with lunar
materials, creating many secondary particles. Both primary and secondary
particles can produce cosmogenic nuclides on the Moon. Radiation
Environment and Dose at the Moon (REDMoon) is a novel GEANT4 Monte-Carlo
model built to simulate the interactions of space particles with the
lunar surface and subsurface content. Using this model, we simulate the
production of cosmogenic Cr isotopes
($^{50}$Cr,$^{52}$Cr,$^{53}$Cr,$^{54}$Cr) at
different depths of lunar surface, and compare the contribution of
different reactions generating these nuclides. The results suggest that
spallation reactions are the most important process producing cosmogenic
Cr isotopes. We also analyze the relationship between
$^{53}$Cr/$^{52}$Cr and $^{54}$Cr/$^{52}$Cr
predicted by our model and compare it with different Apollo samples. As
previously studied, we also find an approximate linear relationship
between $\varepsilon^{53}$Cr and
$\varepsilon^{54}$Cr (per 10,000 deviation of
$^{53}$Cr/$^{52}$Cr and $^{54}$Cr/$^{52}$Cr
ratios from the standard). Furthermore, we reveal a change of this
linear relationship in different depths of lunar surface. Besides, we
investigate how the slopes can be influenced by exposure age and the
Fe/Cr ratio. With these additional factors carefully considered, the
comparison between our modeled results and the measurements is better
than previous studies.
Insights from very Large Ensemble Data Assimilation Experiments with a High Resolution General circulation model of the Red Sea
Authors: sanikommu sivareddy , Raboudi Naila , Gharamti Mohamad , Zhan Peng , Hadri Bilel , Hoteit Ibrahim
Published: September 2023

Ensemble Kalman Filters (EnKFs), which assimilate observations based on
statistics derived from samples of ocean states called ensemble, have
become the norm for ocean data assimilation (DA) and forecasting. These
schemes are commonly implemented with inflation and localization
techniques to increase their ensemble spread and to filter out spurious
long-range correlations resulting from the limited-size ensembles
imposed by computational burden constraints. Such ad hoc methods were
found not necessary in ensemble DA experiments with simplified
ocean/atmospheric models and large ensembles. Here, we conduct a series
of 1-year-long ensemble experiments with a fully realistic EnKF-DA
system in the Red Sea using tens-to-thousands of ensemble members. The
system assimilates satellite and in-situ observations and accounts for
model uncertainties by integrating a 4km-resolution ocean model with
ECMWF atmospheric ensemble fields, perturbed internal physics and
initial conditions for forecasting.

Our results indicate that accounting for model uncertainties is more
beneficial than simply increasing the ensemble size, with the
improvements due to large ensemble leveling off at about 250 members.
Besides, and in contrast to what is commonly observed with simplified
models, the investigated ensemble DA system still required localization
even when implemented with thousands of members. These findings are
explained by (i) amplified spurious long-range correlations produced by
the low-rank nature of the ECMWF atmospheric forcing ensemble, and (ii)
non-Gaussianity generated by the perturbed internal physical
parameterization schemes. Large ensemble forcing fields and non-Gaussian
DA methods might be needed to take full benefits from large ensembles in
ocean DA.
Risk Factors for Relapses in Children with Steroid Sensitive Nephrotic Syndrome
Authors:   of Pediatrics, College of Medicine, Al-Nahrain University, Baghdad, Iraq, Ali Shatha , Ali Hayder ,   Al-Imamein Al-kadhimein Medical City, Baghdad, Iraq, Neamah Alaa ,   Al-Imamein Al-kadhimein Medical City, Baghdad, Iraq
Published: September 2023

Background: Nephrotic syndrome (NS) is the most common glomerular disease seen in the pediatric age group. Objective: To study demographic, socioeconomic, disease related characteristics and the physical examination including height, weight and blood pressure correlation with frequency of relapses in children with steroid sensitive NS (SSNS). Methods: This is a cross sectional study that was conducted at Nephrology Consultation Clinic, in Al-Imamein Al-kadhimein (peace on them) Medical City, Baghdad, Iraq starting from 1st of January, 2020 to 31 July, 2021. Results: Total number of patients was 60 children with SSNS, 24 (40%) patients were frequent relapsers and 36 patients (60%) were infrequent relapsers. Most of the children at onset of the disease were less than 5 yr (76.7%) and males were more than females (78.3%). Fifty-three patients were responder to steroid in less than 2 weeks (88.3%). Ten patients with low body weight (16.7%) and 6 patients with low body height (10%), 25 patients presented with elevated blood pressure (41.7%). A significant correlation was found between future relapses and following characteristics; response to steroid in less than 2 weeks, urinary tract infection (UTI) and gross hematuria, low body weight, short stature and elevated blood pressure. Conclusion: Comparing frequent with infrequent relapsers, the following factors found to be statically significant: response to steroid less than 2 weeks, UTI, gross hematuria, low body weight, short stature and elevated blood pressure. Keywords: Relapse, steroid, nephrotic syndrome, frequency Citation: Ali SH, Ali HA, Neamah AM. Risk factors for relapses in children with steroid sensitive nephrotic syndrome. Iraqi JMS. 2022; 20(2): 226-232. doi: 10.22578/IJMS.20.2.9
Information support for the management of environmental activities of agribusiness enterprises in Ukraine
Authors:   Kyiv National Economic University named after Vadym Hetman, Kyiv, Ukraine, Biriuk Olena , Smolska Olena ,   Kyiv National Economic University named after Vadym Hetman, Kyiv, Ukraine, Kuzyk Natalya ,   National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine, Shevchuk Кateryna ,   National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine
Published: September 2023

Due to the increasing pollution of the environment in Ukraine as a result of energy and water resource consumption, waste management and emissions, land use, and biodiversity by agricultural businesses, the issue of implementing a sustainable development strategy is becoming increasingly important. Research results show that the ESG direction is typical for a small number of agro holdings in Ukraine, which is associated with their attraction to foreign investments and loans. Most of Ukraine's large agricultural companies either do not report on sustainable development or are completely absent from the public space, indicating a low level of interest in implementing the best sustainable development practices. Our results show that one of the reasons that hinder the implementation of sustainable development principles in agricultural businesses in Ukraine is the lack of informational support in managing its environmental activities. The information provided to management for making decisions on the impact on the environment and climate with the aim of reducing and preventing environmental risks is based on an information base that is systematized and summarized in accounting. Taking this into account, the article explores the legislation of Ukraine and scientists' proposals on organizing the environmental aspects in accounting and the place of environmental accounting in the accounting system. In modern conditions of development, agribusiness has the following peculiarities: the presence of bioenergy resources that reproduce dynamic soil fertility as a result of the biological transformation, and the intensification of production that affects the state of the land, climate, safety, and public health. Therefore, the paper investigates the information support for environmental management of agribusiness enterprises, taking into account the peculiarities of assets that are the true wealth of humanity and multiply energy on Earth, as well as assets that have an intensive impact on the state of land and climate.
Antidiabetic potential of simple carbamate derivatives: Comparative experimental and computational study
Authors: Surucic Relja , Jevtic Ivana , Stanojkovic Tatjana , Popovic-Djordjevic Jelena
Published: September 2023

With the increasing global burden of diabetes mellitus type 2, the search for the new drugs, with better pharmacological profile is continued. As a part of this surge, the synthesis, pharmacological in vitro and computational evaluation of five, simple carbamate derivatives, against carbohydrate digestive enzyme ?-glucosidase, is disclosed herein. Results of the experimental and computational assessment indicated that examined carbamates deterred the activity of ?-glucosidase with acceptable IC50 values ranging from 65.34 to 79.89 ?M compared to a standard drug acarbose (109.71 ?M). Similarly, the studied compounds displayed in silico binding affinity for ?-glucosidase enzyme with significant binding energies. Preliminary toxicity profiles of studied carbamates against three cancerous cell lines indicated their poor activity, suggesting that significant structural modifications have to be made to improve their anticancer efficiency. Results of the present study indicate that the examined carbamates were able to virtually or experimentally interact with an important target of diabetes mellitus type 2. Additionally, a new pharmacophore model is proposed featuring hydrogen bond donating carbamate ?NH group, hydrogen bond accepting carbamate ?OCH3 group and hydrophobic stabilization of aromatic moieties.
The resistance economy and the emergence of the new world economic order
Authors: Stanojevic Natasa , Paic Marko
Published: September 2023

The subject of the research are systemic changes in the world economic order,
both those that led to the formation of the international economic system in
its current form, and the current processes that lead to its disintegration.
The most important financial, economic and geo-economic mechanisms that
enabled the establishment of an economic order based on the dominance of the
most developed countries of the West refer to: 1) the abolition of the gold
standard, 2) the establishment of the petrodollar mechanism, and 3) the
replacement of the role of the national economy by the dominance of
transnational companies. These phenomena have been identified as the basis
of the unipolar system of the world economy. As the established system
represents a brake on the further development of the economy outside the
dominant structure, new emerging powers (BRICS and others) are establishing
parallel economic mechanisms that overcome the set limitations. In the
article, these processes are conditionally called the resistance economy, a
term that originally refers to the resistance of an individual economy to
the negative effects of the environment. The development of a multi-currency
monetary system, the establishment of alternative payment systems, the loss
of dollar exclusivity in the energy trade of the Middle East, and the change
in the overall relationship of OPEC economies to the demands of the USA were
identified as the most important. These processes are not the cause of the
disintegration of the existing order, but an obstacle to its restructuring.
Since these are concrete, formally and institutionally regulated financial
and other economic mechanisms, it can be considered that the process of
change from a unipolar to a multipolar system of the world economy is
irreversible.
Does Investment Bankers’ Prior Experience in Public Accounting Reduce Earnings Management in IPO Firms?
Authors: He Xianjie , Pittman Jeffrey , Stein Sarah E. , Yin Huifang
Published: September 2023

We examine whether firms undertaking an initial public offering (IPO) exhibit less earnings management when individual investment bankers have prior experience in public accounting. Although auditors are primarily responsible for providing external monitoring of the financial reporting process, individual bankers also have strong incentives to improve accounting quality in firms going public. We predict a negative relation between public accounting experience and IPO firms’ earnings management because working in public practice fosters individual bankers’ accounting expertise and conservative personalities. In exploiting unique disclosures of investment bankers’ identities and characteristics in China, our analysis indicates that bankers with early-career public accounting experience constrain IPO firms’ accrual-based earnings management. Consistent with expectations, we find that this evidence is more pronounced if the accounting firm that employed the future investment banker is larger, is permitted to audit listed companies, and was previously subject to a regulatory sanction.

Data Availability: Most data are publicly available from the sources identified in the paper. Hand-collected data from the Securities Association of China (SAC) can be made available upon request.

JEL Classifications: G24; M41; M42.
Opportunities or Challenges? Audit Risk and Blockchain Disclosures in 10-K Filings
Authors: Huang Feiqi , Wang Tawei , Yen Ju-Chun
Published: September 2023

This study investigates whether audit clients’ blockchain activities (including crypto-related activities) affect audit risk by examining the association between blockchain disclosures in 10-K filings and audit fees. Focusing on U.S. firms between 2013 and 2020, we empirically show that audit fees are higher for companies disclosing blockchain activities in 10-K filings. We further find that this positive association is more pronounced for companies disclosing current blockchain implementation than for companies with plans for blockchain activities. The results indicate that clients’ blockchain activities influence audit risk as assessed by external auditors. As blockchain technology and its applications are emerging, our findings have implications that should be considered by auditors, regulators, and top management.
Two Step Synthesis of CuS Thin Films via High Vacuum Sulphidation
Authors: Yıldırım Ali , Ceylan Abdullah
Published: September 2023

In this study, synthesis of CuS thin films on soda lime glass (SLG) substrates has been investigated. The synthesis method is based on high vacuum post-sulphidation of Cu thin films deposited by rf. magnetron sputtering. Sputtering conditions have been optimized so as to reduce grain size for better diffusion of S atoms through grain boundaries. XRD pattern of the precursor Cu sample revealed fcc structure with an average crystallite size of 24 nm. Best sulphidation was obtained at 175 oC for 60 min. The crystallite size of CuS calculated from the dominant peak of (110) planes was approximately 48 nm while average grain size observed via SEM was about 400 nm. Raman spectroscopy confirmed CuS structure by scattering peaks at around 467-472 cm-1. Elemental mapping unveiled homogenous distribution of Cu and S atoms over the surface. According to EDS data, at% compositions of Cu and S were 51.6% and 48.4%, respectively. Moreover, SIMS investigation has demonstrated uniformity of S atoms through the thickness of CuS thin film. Although XRD, Raman, and EDS analysis have resulted in predominant formation of CuS structure, existence of Cu2S phase with a strong luminescence peak located at 1.8 eV was determined by PL spectroscopy.
Experimental and numerical study on grain refinement in electromagnetic assisted laser beam welding of 5754 Al alloy
Authors: Yang Chunliang , Yang Fan , Meng Xiangmeng , Putra Stephen Nugraha , Bachmann Marcel , Rethmeier Michael
Published: September 2023

Through experimental observation and auxiliary numerical simulation, this investigation studies the different types of grain refinement of 5754 aluminum alloy laser beam welding by applying a transverse oscillating magnetic field. Scanning electron microscope results have proved that the application of a magnetic field can reduce the average crystal branch width and increase its number. The interaction between the induced eddy current generated by the Seebeck effect and the applied external magnetic field produces a Lorentz force, which is important for the increase in the number of crystal branches. Based on the theory of dendrite fragmentation and the magnetic field-induced branches increment, the grain size reduction caused by the magnetic field is studied. Furthermore, the effects of the magnetic field are analyzed by combining a phase field method model and simulations of nucleation and grain growth. The grain distribution and average grain size after welding verify the reliability of the model. In addition, the introduction of a magnetic field can increase the number of periodic three-dimensional solidification patterns. In the intersection of two periods of solidification patterns, the metal can be re-melted and then re-solidified, which prevents the grains, that have been solidified and formed previously, from further growth and generates some small cellular grains in the new fusion line. The magnetic field increases the building frequency of these solidification structures and thus promotes this kind of grain refinement.
The Shadowy Existence of the Nordic Dimension in Education
Authors: Ydesen Christian
Published: September 2023

Book review: Tröhler, D., Hörmann, B., Tveit, S., & Bostad, I. (eds.). (2023). The Nordic Education Model in Context: Historical Developments and Current Renegotiations. RoutledgeTaylor & Francis Group, 368 pages.
Children’s Oral Health Initiative: workers’ perspectives on its impact in First Nations communities
Authors: Schroth Robert J. , Kyoon-Achan Grace , McNally Mary , Edwards Jeanette , White Penny , Tait Neufeld Hannah , Bertone Mary , Hayes Alyssa , Hai-Santiago Khalida , Star Leona , McNab Fontaine Wendy , Yerex Kathy , Olatosi Olubukola O. , Moffatt Michael E. K. , Cruz de Jesus Vivianne
Published: September 2023

Introduction

Since 2004, the Children’s Oral Health Initiative (COHI) has been working in many First Nations and Inuit communities in Canada to address oral health disparities, specifically early childhood caries (ECC). The COHI community-based approach improves early childhood oral health (ECOH) by balancing prevention with minimally invasive dentistry. The goal is to reduce the burden of oral disease, mainly by minimizing the need for surgery. We investigated program success in First Nations communities in the province of Manitoba, from the perspective of COHI staff.

Methods

First Nations community-based dental therapists and dental worker aides participated in three focus groups and an in-depth semistructured interview. The collected data were thematically analyzed.

Results

Data from 22 participants yielded converging and practitioner-specific themes. Participants reported that dental therapists and dental worker aides provide access to basic oral care in their communities including oral health assessments, teeth cleaning, fluoride varnish applications and sealants. The participants agreed that education, information sharing and culturally appropriate parental engagement are crucial for continuous support and capacity building in the community programs. Low enrolment, difficulty accessing homes and getting consent, limited human resources as well as lack of educational opportunities for dental worker aides were identified challenges.

Conclusion

Overall, the participants reported that the COHI program positively contributes to ECOH in First Nations communities. However, increased community-based training for dental workers, community awareness about the program, and engagement of parents to facilitate culturally appropriate programming and consent processes are critical to improving program outcomes.
Artificial intelligence, big data, blockchain and cloud computing – future accounting?
Authors:   VSB – Technical University of Ostrava, Faculty of Economics, Slezák Jiří
Published: September 2023

The contribution examines how the accounting profession is affected by specific technologies, which are artificial intelligence, big data, blockchain and cloud computing, and thus contributes to the discussion about the use of technology in the accounting profession with its content. According to the literature review, these technologies can dramatically automate and digitize the work of accountants. For that reason, it is important for accountants to understand these technologies, as these technologies are constantly evolving and more companies, will incorporate them into their business processes. The aim of the overview article is to theoretically define artificial intelligence, big data, blockchain and cloud computing, based on an overview of selected research, to analyze available articles on this topic and to propose appropriate recommendations. Although digital tools can replace a whole range of accounting activities, it is important for accountants not to consider them as a threat, but rather as an aid in their work. For this purpose, it is advisable for accountants to acquire new skills and characteristics, or deepen existing ones in such a way as to be competitive in the digital world. Emphasis needs to be placed on the education of employees in companies, but also on changing the content of teaching in educational institutions, namely in the field of digital technologies and skills in the field of information and communication technologies, which already greatly influence contemporary accounting. At the same time, it is necessary to make such legislative changes that will reflect the current problem of the entire industry 4.0.
The relationship between income inequality and financial development: Is the financial kuznets curve valid in middle-income countries?
Authors:   Gümüşhane University, Faculty of Economics and Administrative Sciences, Yıldız Barış , Yıldız Gizem Akbulut ,   Gümüşhane University, Faculty of Economics and Administrative Sciences
Published: September 2023

Income Equality is one of the most significant ongoing problems on the national and global scales. It is accepted that Income Equality has many causes and is a social problem encountered by countries on both national and international levels. In terms of its consequences, it is seen to create negative situations including low growth rates, increased inequality of social opportunities in various areas such as health, education, nutrition and housing, and poverty. While fields such as development economics, fiscal policy and social policy are employed in terms of proposing solutions to Income Equality, it is argued that increased Financial Development would also contribute to the solution to this issue. The aim of this study is to test the validity of the Financial Kuznets Curve hypothesis. The study covers the period 2002-2018. 21 middle-income countries were used and analyzes were made using panel data. According to the analysis made by Fixed Effects, Pooled OLS and Two-Stage System GMM methods, an inverse U relationship was found between Financial Development indicators and Income Equality. In other words, it was concluded that the Financial Kuznets Curve hypothesis is valid in the 21 middle-income countries examined in this study. Accordingly, Financial Development can be considered as an important tool for reducing Income Equality.
Un rey enfermo en un momento europeo complicado. Patobiografía de Felipe V. Presentación de un cuadro
Authors: Gil-Carcedo García Luis María , Gil -Carcedo Sañudo Elisa
Published: September 2023

En el año 1700, Carlos II, rey de España, muere sin descendencia. Este último monarca de la Casa de Austria decide en su testamento que su sucesor en el trono sea su sobrino-nieto Philippe d´Anjou, que toma el trono como Felipe V. Austria rechaza el testamento, defiende que el legítimo sucesor es el archiduque Carlos y se constituye en una gran alianza con otros países europeos para conquistar el trono de España. Comienza así la Guerra de Sucesión que dura catorce años: es un gran conflicto internacional y una trascendental guerra civil interior. Felipe V, un buen rey, desde joven sufre una tendencia a la ciclotimia que, con el paso del tiempo, se convierte en una clara personalidad bipolar. Padece periodos de melancolía patológica, seguidos de fases de manía hiperactiva. Relatamos la incidencia de su enfermedad en los avatares del transcurrir político de su tiempo: la guerra, la abdicación en su hijo Luís I, la influencia de sus consejeros, la importancia de su segunda esposa Isabel de Farnesio, etcétera. Felipe V padece psicosis maniaco-depresiva, pero no es un tonto inútil como ha hecho creer cierta propaganda política: sale bien parado de un difícil conflicto europeo, trae de la mano una necesaria modernización de las instituciones y reorganiza España.
Interacciones medicamentosas
Authors: Velasco Martín Alfonso , Velasco Sendra María
Published: September 2023

La terapéutica antigua empleaba con mucha frecuencia en una receta asociaciones tan complejas que difícilmente se podía adivinar el efecto que de ellas podía obtenerse, presentándose además interacciones medicamentosas muy peligrosas. En los comienzos de nuestro siglo vino una reacción en contra de esta absurda polifarmacia. Huchard, en 1909, decía: “Aconsejo no emplear a la vez más que un solo medicamento, sea alcaloide o glicósido, cuya acción fisiológica y terapéutica os sea bien conocida… Desconfiad de las asociaciones medicamentosas, que pueden contrariar la acción fisiológica y terapéutica, que son aún capaces de producir mezclas muy similares e inútiles, cuando no peligrosas”. Las interacciones medicamentosas pueden clasificarse en: interacciones fuera del organismo (incompatibilidades físicas y químicas), interacciones farmacocinéticas, interacciones farmacodinámicas y terapéuticas, interacciones nutrientes-medicamentos.
Valoración inmunológica en la detección de la infección perioperatoria en pacientes intervenidos por cáncer de colon
Authors: Moreno Racionero Francisca , Bedate Núñez María , De Andrés Asenjo Beatriz , Beltrán de Heredia y Rentería Juan , Legido Morán Ana Patricia , Bermejo Martín Jesús Francisco , Rabadan Jimenez José Máximo
Published: September 2023

Objetivos: Evaluar la utilidad de la cuantificación en la concentración de leucocitos y subpoblaciones linfocitarias en sangre para identificar la presencia de fuga anastomótica, en pacientes intervenidos de cáncer de colon, incluso antes de la aparición de síntomas clínicos. Método: Estudio prospectivo observacional que consiste en extraer diferentes muestras de sangre el día previo a la intervención, a las 24 horas, 72 horas y 120 horas post-cirugía, para determinar las subpoblaciones linfocitarias en pacientes que requirieron una intervención quirúrgica programada de cáncer de colon. Resultados: Se analizaron 62 enfermos intervenidos de cáncer de colon durante un periodo de 22 meses, de los cuales 7 pacientes presentaron fuga anastomótica, observándose que presentar ≤ 379 células/mm3 de LTCD4 a las 72 horas de la cirugía indicaba un riesgo de fuga anastomótica de 19,7 veces más respecto de aquellos que tienen cifras superiores (p=0,025). Conclusión: La monitorización de las subpoblaciones linfocitarias y más concretamente de los LTCD4 durante el periodo perioperatorio en el cáncer de colon puede servir para detectar de manera precoz la presencia de fuga anastomótica.
Esplenomegalia como signo de enfermedad lisosomal
Authors: García Frade Luis Javier , Campano García Ana , Villarubia J
Published: September 2023

La estructura sana del bazo funciona como función hematopoyética para el período fetal; después, se convierte en un gran órgano linfoide, y también, es del sistema de filtro de células sanguíneas.

La enfermedad de Gaucher es un extraño trastorno de almacenamiento lisosomal, muchos de ellos son hereditarios y multisistémicos. Hoy en día, setenta LSD han sido adoptados.
Mujeres cirujanas en la historia de la medicina
Authors: Vaquero Puerta Carlos , Brizuela José Antonio , Del Blanco Isabel , Díez Manuel , García-Rivera Elena , Hernández Cristian , Flota Cintia
Published: September 2023

A lo largo de la historia de la medicina, siempre se ha considerado como limitado o irrelevante el número de mujeres que han podido ejercer como cirujanas. En muchas ocasiones se ha debido al papel social otorgado a las mujeres con relación a la medicina con dedicaciones en especial a otras ocupaciones. En muchos casos también se ha debido la inexistencia de mujeres que ejercieran esta actividad, a la imposibilidad por las dificultades creadas por los propios integrantes de la sociedad y en especial por los del sexo masculino como dominante. Sin embargo, han existido épocas donde la mujer ha tenido su protagonismo e incluso grandes aportaciones. Se ha podido detectar su presencia en culturas antiguas, aunque sus referencias no han sido suficientemente documentadas. Por otro lado, en épocas más recientes, han existido mujeres que ejercieron la cirugía en algunos casos disfrazadas como hombres teniendo conocimiento de casos muy curiosos y que tuvieron una gran repercusión social en la época en que se produjeron y son especialmente los de Elena Céspedes, Enriqueta Chaves y James Barry entre otros. En el momento actual el número de mujeres que ejerce la cirugía es muy relevante, llegando a sobrepasar en número al de varones, en muchas especialidades
CULTURE SHOCK PADA MAHASISWA DI PONTIANAK
Authors: Wati Julia , Selegam Selegam
Published: September 2023

Students from different regions have different cultures. Students often experience culture shock in a new environment. The purpose of this study was to describe the form and background of the occurrence of culture shock in overseas students in Pontianak, as well as how they passed the culture shock. This study uses a descriptive qualitative approach. Source data is obtained through words and actions, written sources as well as photographs. Data collection techniques used in this study are interviews, observation and documentation. Subjects in this study were students from outside the City Of Pontianak. The results showed that overseas students experienced culture shock on food, language, social, academic lectures, and the community environment. These five aspects arise because they are generally different from their previous daily lives. Students claim they can overcome culture shock by trying to learn and adapt and understand the culture of others around them.
THE EFFECT OF INFLATION AND INTEREST RATE ON PROFITABILITY FOR SHARIA BANKING RESULTS
Authors: Alamsyah Syahril Ramadhon
Published: September 2023

This study was conducted to examine the effect of the inflation variable on the profitability of Islamic banking profit sharing in Indonesia, as well as to test whether there is an asymmetric effect of inflation and interest rate variables on the profitability of Islamic banking profit sharing in Indonesia, the study was conducted using agency theory, portfolio selection and policy. monetary. This study uses a quantitative method, the regression tool used is the Non-linear Autoregressive Lag Model (NARDL) using the Eviews 10 data processing tool, the sample of this study is Islamic banking registered with the Financial Services Authority (OJK), with an observation period from 2014 -2020. The results of this study indicate that inflation and interest rate variables have an asymmetric relationship to the profitability of Islamic banking in Indonesia, namely when inflation and interest rates rise, the effect is smaller than when inflation and interest rates fallKeywords: Profitability, Asymmetric, Inflation, Interest Rate, NARDL