bluuebunny/crossref_metadata_2025 huggingface dataset:
What did COVID-19 do to the organization of Italian rheumatology? The examples of Luigi Sacco University Hospital and the Local Health district of ATS Sardegna: the two faces of the same coin
Authors: Sarzi-Puttini Piercarlo , Ventura Donatella , Antivalle Marco , Mutti Alessandra , Boccassini Laura , Giorgi Valeria , Romano Maria Eva , La Paglia Giuliana Maria Concetta , Manconi Anna , Marotto Daniela
Published: April 2020

Leading scientists and influential professional societies have been warning of the dangers of emerging infections and the threat of a global pandemic for years, but nobody imagined that the new decade would open with the most significant global public health challenge of our lives. The emergence and subsequent spread of severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) has surpassed many of our expectations as the evolving global public health and economic crisis continues to change our personal and professional lives. Although the disease started in China in December 2019, as of 27 March 2020 it had rapidly affected more than half a million people in 176 countries, and these numbers are bound to increase further. A significant proportion of adult patients require hospitalization and may develop life-threatening complications whereas children do not usually develop serious disease but they can transmit the virus. This suggests that age and host-specific environmental factors seem to affect the containment and clearance of the virus, as well as inflammation-related tissue and organ damage...
Indications and results of osteosynthesis for proximal humerus fragility fractures in elderly patients
Authors: Murena Luigi , Canton Gianluca , Ratti Chiara , Hoxhaj Bramir , Giraldi Gioia , Surace Michele Francesco , Grassi Federico Alberto
Published: April 2020

Proximal humerus fractures (PHF) are common injuries in the elderly population. Conservative treatment is indicated for undisplaced and stable fractures, which account for almost 80% of the cases. More complex fracture patterns might need surgery, with a wide variety of indication criteria and surgical techniques described in the literature. Surgical treatment should be reserved for patients in good clinical conditions, autonomous in daily living activities and able to adhere to postoperative rehabilitation protocols. In the elderly population with severe osteoporosis, cognitive impairment and clinical comorbidities, the risk of surgical failures is high. In these patients, the choice between surgical and conservative treatment, as well as for the type of procedure, is even more difficult, with no general consensus in the literature. Final indication is usually conditioned by surgeon’s experience and preference. Two independent reviewers (B.H and G.G) independently extracted studies on proximal humeral fractures. All selected studies were screened independently (B.H and G.G) based on title and abstract. Then the full text of any article that either judged potentially eligible was acquired and reviewed again. Any disagreement was resolved by discussing the full text manuscripts. Aim of the present paper is to review the literature about indications and results of osteosynthesis for proximal humerus fragility fractures in the elderly population.
CURRENT ISSUES AND OPTIONS FOR HORMONAL CONTRACEPTION IN ADOLESCENTS AND YOUNG ADULT WOMEN WITH SICKLE CELL DISEASE: AN UPDATE FOR HEALTH CARE PROFESSIONALS
Authors: De Sanctis Vincenzo
Published: April 2020

Abstract. Women with sickle cell disease (SCD) are of particular concern due to the significantly increased risk of pregnancy-related morbidity, mortality, and adverse outcomes. They have limited knowledge of the risks of pregnancy and childbirth as well as of the benefits and risks from the use of contraceptives. Thus, there is urgent need for appropriate information about reproductive family planning to reduce unintended pregnancy. Any decision regarding the use of contraceptives has to be based on the efficacy and the risks and benefits of the method used. Both the World Health Organization (WHO) and the Center for Disease Control and Prevention (CDC) have developed, published, and updated evidence-based guidelines for medical providers for the use of contraceptives in patients with specific medical chronic conditions. This article provides an overview of the present knowledge for the use of contraceptives in women with SCD. We believe that the collaboration between health care professionals (hematologists, obstetricians, endocrinologists, and primary care providers) can play a major role in identifying the safer contraceptive method to abolish the risks of unintended pregnancy and preserve the health status of patients with SCD.
Laboratory animal bedding: A review of specifications and requirements
Authors: Potgieter F. J. , Wilke P. I.
Published: April 2020

The literature is reviewed regarding existing specifications and requirements for laboratory animal bedding. The lack of comprehensive specifications in the guidelines of laboratory animal governing bodies, and the introduction of external variables by unsuitable bedding into experimental design, are discussed on the basis of examples from the literature.
Analysis of root and canal morphology of maxillaryfirst and second molars among malay ethnic in the malaysian population with the aid of cone-beam computed tomography: A retrospective study
Authors: Abd Rahman Nadzirah , Halim Mohamad Syahrizal , Khamis Mohd. Fadhli , Abd Ghani Huwaina
Published: April 2020

Aim: This study aimed to investigate the root and canal morphology of permanent maxillaryfirst and second molars using cone-beam computed tomography (CBCT) imaging. Materials and Methods: This study evaluated the CBCT images of 480 maxillaryfirst molars and 536 maxillary second molars from 268 patients who received CBCT scanning for various procedures. The number of roots, prevalence of the second mesiobuccal (MB2) canal in the mesiobuccal root, its association with gender, and the prevalence of bilateral MB2 canals were evaluated. Descriptive statistics was used to evaluate the prevalence, while Chi-square test was used to assess the association between the prevalence of MB2 canal and gender with a significance level set at P < 0.05 and P < 0.001. Results:Majority of maxillaryfirst (97.7%) and second molars (80.0%) were presented with three roots. MB2 canals were found in 59.9% and 35.2% of maxillaryfirst and second molars, respectively. The prevalence of MB2 canals among male patients was significantly higher in both maxillaryfirst (P < 0.05) and second molars (P < 0.001). Bilateral MB2 canals were seen in 76.2% and 58.3% of maxillaryfirst and second molars, respectively. Conclusions: MB2 canal was common among Malay ethnic with the prevalence of approximately 60% and 35% in maxillaryfirst and second molars, respectively. Our findings will increase the knowledge and awareness of dental clinicians to be more vigilant in identifying the MB2 canal to ensure complete cleaning and obturation of all root canals during root canal treatment.
Psychotropic Medicine Stewardship: A Critical Role for Pharmacists in Long-Term Care Facilities
Authors: Chen Timothy F. , Sawan Mouna
Published: April 2020

There are many opportunities for pharmacists to contribute to the better use of anxiolytic and sedative-hypnotic drugs, typically overprescribed and maintained for longer than recommended. Our research group has conducted a series of in-depth qualitative analyses that have deepened
our understanding of the impact of organizational culture in long-term care facilities on the use of psychotropic medications.
Geriatric Pharmacotherapy Case Series: Overactive Bladder
Authors: Antimisiaris Demetra , Niehoff Kristina
Published: April 2020

GERIATRIC PHARMACOTHERAPY CASE SERIES
 This is the first in a series of clinical case studies developed by ASCP's Pharmacy Education and Research Committee. The series reviews approaches to managing complex problems when treating older people with concurrent chronic and
acute conditions.
 This case study reviews the treatment of a patient with overactive bladder (OAB), a geriatric syndrome that is a prevalent and multifactorial health condition associated with substantial morbidity and poor outcomes in older people. This case illustrates a counterintuitive
presentation of OAB, approaches to analyzing the case, and planning for treatment.
Оценка времени попадания координаты схемы Бернулли в первый столбец таблицы Юнга
Authors: Azangulov Iskander , Ovechkin Grigory
Published: April 2020

Рассматривается классическая схема Бернулли - последовательность независимых случайных величин, одинаково распределенных по мере Лебега $m$ на отрезке $[0,1]$. Пространство реализаций этой схемы есть бесконечномерный куб $\mathcal{X} = ([0, 1]^{\mathbb{N}}, \mu)$ с мерой Лебега $\mu = m^{\mathbb{N}}$. В работе доказывается существование такой функции $k( \cdot )\colon(0, 1) \to \mathbb{R}$ (можно положить $k(\varepsilon) = C/\varepsilon^5$), что для любых $n \in \mathbb{N}$, $\varepsilon \in(0, 1)$ можно выбрать такое измеримое подмножество $\mathcal{X}_{n,\varepsilon} \subset \mathcal{X}$ меры, не меньшей $1 - \varepsilon$, что для любой реализации $x=\{x_n\}_n \in \mathcal{X}_{n, \varepsilon}$ координата $x_n$ в процессе применения алгоритма RSK (Robinson-Schensted-Knuth) достигнет первого столбца $P$-таблицы Юнга в результате не более, чем $k(\varepsilon)n^2$, вставок.
Spora Growth Gracillaria sp in Different Salinities
Authors: Hasim Hasim , Mulis Mulis , Indak Basman B
Published: April 2020

The demand for Gracillaria commodities continues to increase for food, medicines, and beauty ingredients. These conditions encourage the cultivation of this commodity continues to proliferate. Because of that, availability of Gracillaria sp seeds is available both in quantity and quality. One effort that can be done in handling the Gracillaria sp spores through environmental engineering. One such factor is fisheries salinity. The difference in salinity supports the increase in Gracillaria spores so that it affects spore growth. The aim of the study was to study the growth of Gracillaria spores cultured on different salinity media. The method used is a laboratory experiment method with a completely randomized trial design (CRD) with forty salinity preparations (23 ppt, 26 ppt, 29 ppt, and 32 ppt) and is repeated three times. The resulting data were then analyzed by analysis of variance. The results showed the highest spore growth at 23 ppt salinity with the number of spores (560.9 Ind / cm2), then 26 ppt salinity (438.8 Ind / cm2), then 32 ppt salinity (429.9 Ind / cm2) and low in salinity 29 with the number of spores (277.8 Ind / cm2). Fingerprint analysis showed that each evaluation results were not significantly different.
Exploration of Micro-Finance Banking Policies and Strategies for Poverty Reduction in Nigeria
Authors: Musa Umar Farouk , Abubakar Inuwa Baba
Published: April 2020

Poverty is one of the socioeconomic challenges bed evilling many families, particularly the northern states of Nigeria. This study applied qualitative research paradigm and generated the perceptions of informants via convinience sampling. We analyzed the data through thematic, narrative and interactional apparoach. Our objective is to explore microfinance institutions strategic policies for poverty reduction and recommend to policy makers. The results exposed that micro financial institutions were classified into formal, informal, development and those with mortgage outlook.The Central Bank of Nigeria issue the certificate for authorization, the licensing and ownership. The Paid-up capital requirements, the permissible and acceptance of deposits, savings from individuals, groups and associations were the policies which propel these institutions. The non-permissible policies are restrictions on acceptance of public sector deposits. The study identified inadequate supervsions and loans defaults, poor infrasturectural facilities in rural areas, pitiable communication and derisory banking experience among the poor and low income earners, limited standardization and operating system as well hampered their services in the quest to mitigate poverty in the study area.The re-capitalization, efffective regulatory control via financial control, regularly supervision, checks and balances. Capacity building programs and Proper staffing.Provision of appropriate business model; strategies and creation of awareness. The provision of door to door banking marketing awareness, establishment of financial literacy; consumer protection programs and Provision of non-interest banking programs were perceived to overcome the perils of these institutions respectively. The study recommended for establishment of Islamic financial institutions and Takaful insurance scheme.
Comparative Study on Credit Monitoring Practices in Slected Banks of Nepal
Authors: K.C Fatta Bahadur , Kattel Indra Kumar
Published: April 2020

Credit monitoring is performed by the banks as post approval activities for existing credit clients to indentify the early warning single of credit risk. So that, the study was accomplish to observe the credit monitoring practice in Nepalese commercial banks.  The study was based on a sample of 10 commercial banks, comprising 5 private sector banks and 5 joint venture banks.  This paper attempts to determine the awareness of Nepalese bankers about the significance of credit monitoring as risk identification tools. The result of the study indicates that the periodically review of the security documents, credit processing procedure, compliance of covenants setup during credit approval, technique to control default, risk reporting, review of loan account and regular follow-up  were differently used as credit monitoring practice in  private sector and joint venture  banks in Nepal. These factors also found significant predictor for credit monitoring. Moreover, there was a positive relationship between credit monitoring practice and its factors instead of technique to control default.Credit monitoring is performed by the banks as post approval activities for existing credit clients to indentify the early warning single of credit risk. So that, the study was accomplish to observe the credit monitoring practice in Nepalese commercial banks.  The study was based on a sample of 10 commercial banks, comprising 5 private sector banks and 5 joint venture banks.  This paper attempts to determine the awareness of Nepalese bankers about the significance of credit monitoring as risk identification tools. The result of the study indicates that the periodically review of the security documents, credit processing procedure, compliance of covenants setup during credit approval, technique to control default, risk reporting, review of loan account and regular follow-up  were differently used as credit monitoring practice in  private sector and joint venture  banks in Nepal. These factors also found significant predictor for credit monitoring. Moreover, there was a positive relationship between credit monitoring practice and its factors instead of technique to control default.
Capital Structure and the Value of Quoted Firms in Nigeria: A Test of Miller and Modigliani Irrelevant Hypothesis
Authors: Onyinyechi Uzokwe Grace
Published: April 2020

This study tested an insignificant hypothesis of the capital structure of Miller and Modiglian in Nigeria. The aim was to investigate the validity of the irrelevant hypothesis. The Tobins Q market value measure was modeled as a function of debt-to-equity ratio, long-term debt to equity ratio, and retained earnings ratio. Twenty companies were selected on the basis of the information needed to conduct the survey and the availability of annual financial reports for the ten-year period 2008-2017. Cross-sectional data were obtained from the annual accounts and annual reports of the companies. Random effects were used in the analysis of fixed and random effects. The study showed that 77% volatility in market value can be predicted by the variation of independent variables in the regression model. The beta coefficient of the variables found that the debt-to-equity ratio, the long-term debt-to-equity ratio, the capital-to-earnings ratio is positively and significantly related to the market value of the selected listed companies. The study concludes that capital structure is relevant, unlike Miller's and Modiglian's irrelevant hypothesis. Therefore, it is recommended that managers ensure an adequate combination of capital and debt.
Workplace Bullying and It’s Impact and Remedies in the 21st Century Issues
Authors: Geleta Negash
Published: April 2020

This paper is prepared to see the concept of bullying and its impacts in the work place and suggest some remedies based on the empirical data. Then the rationale of this paper document is to address why and how businesses organization should promote healthy work environments, to stimulate awareness of WPB and its negative impact on employee health, to explore current and prospective anti-WPB laws, and to present employer and employee responsive strategies to combat this business challenge. This activity was performed by using introducing the topic, reviewing the existing literature and drawing conclusion which can help different organization to update their current position.
The Socio-Cultural History, the Economic and Political Development of the Minority Society: The Case of Benishangul Gumuz (1991-2018)
Authors: Zeleke Wondim Tiruneh
Published: April 2020

The study focuses on the Socio-Cultural History and the Econo- Political Development of the Minority Society: The Case of Benishangul Gumuz(1991-2018).The Gumuz of Matakal are renowned for their traditional socio-cultural history, economic and political developments since their arrival to Matakal. They have developed wonderful conflict management strategies and institutions that play important role in harmonizing their relations with the neighboring “ethnic” group, such as the Shinasha, Amhara, Agaw and Oromo. The conflicts differ in their causes, nature, intensity, frequency; yet the peculiarities are often glossed over and depicted as typical inter-ethnic conflicts between the highlanders or “settlers” on one side and the “indigenous “people on the other. Nonetheless, this approach not only risks a presupposition of ethnic groups as cohesive and binding entities but fails to explore the role of Gumuz initiation rituals, rite of passage, discourses of violence and other major socio-cultural events in inspiring and articulating them. So far, there exists no single comprehensive study, in its own right, that tries to map out the nexus between Gumuz perceptions, symbolism, representation and discourses of violence and outbreak of intermittent conflict in the region in time and space (1991-2018). The related literature will be systematically reviewed and relevant information gathered. Furthermore, in-depth interviews will be conducted, with elders from the highlanders, particularly from Amhara, Agaw, Shinasha, Oromo ethnic groups and the Gumuz. The data collected through these methods will be carefully examined, cross-checked, interpreted and analyzed to determine whether there will be any correlation or connection between the Gumuz, discourses of violence and outbreak of conflicts in the study area.
Adversaries on Covid-19 Set Forth an Argument Onward To Educational Endeavor: Resulting To Develop a Modular Concept in the Learning Process
Authors: Masuhay Edilmar P.
Published: April 2020

The study observed on how COVID-19 disturbed the universe, its detrimental factors to detriment the constituents in particular to educational endeavor, the outcomes to teachers and to the learners. Yet, on the contrary this is also an opportune to extend teaching stratification whom a concluding scenarios that sometimes attending classes in the classrooms were insignificant not unless for formative assessment, 21st pedagogues more probably applicable whereby lectures can be done thru social media (blogs, group chats, emails). The study conveyed also that research-output-based teaching methods are more desirable as if students would be taught on how to be a writer and a researcher. However, this COVID-19 reciprocally demean traditional maneuvers hence attendance literally are not necessary, this is a resolution of vanishing the old methods of teaching but on the other hand modular concept has led to resolve the issue. This COVID-19 definitely an uprising of a new beginning onward to educational teaching stratification but subsequently this is also threatening students of which their only avenue to attain the learning process is going to internet café where they are exposed, and prohibited for safety precautions. This disease skeptically made excuses for those who were non-focus, malingered individual either to their studies or duty, this even defying one’s authority for a reason of security, a banishment of those known with infected disease, and economically the Local Government Unit (LGU) were suppressive.
An Investigation of the Students Attitude towards Introductory Computer Course at Bauchi Metropolitan Universities: An Undergraduates Survey
Authors: Gololo Ibrahim Aliyu
Published: April 2020

This study investigates the students‟ attitude on the introductory computer course at Bauchi Metropolitan University. Bauch State is one of the 36 States in Nigerialocated in the North East Region of the country with only Two Public Universities, ATBU and BASUG. Inboth universities it is mandatory for students to undertake introductory computer course in their first year entry to the university and this research was conductedwith the aim to find out the students attitude toward the computer course as part of the requirement to their studies. This study uses a sample of 300 undergraduate students (male=188, female=110) students. Primary data were utilized where questionnaire was employ as the tool of data collection. Computer attitude related questionnaire was developed and administered to the respondents and retrieved. Frequencies and Percentages was used to analyzed the respondents demographic information and questions asked while the chi-square X2 analysis was employ to test the stated hypothesis. The result of this study shows that students had positive attitude toward introductory computer course as the calculated chi-square X2c 0.253 which is less than the tabulated chi-square X2t of 3.841i.e. X2c < X2t therefore the study conclude that students had significant and positive attitude toward introductory computer course at Bauchi metropolitan university and we recommends that priority attention in terms of computer practical session should be given to students to increase their likeness of the computer and adequate arrangements should be made by universities to ensure students have access to computer and the internet whenever needed within the campus area and this will also mould a positive attitude for students.
Bank Lending and Monetary Policy: Evidence from Deposit Money Banks (DMBs) in Nigeria
Authors: Sikiru O Ashamu,
Published: April 2020

Monetary policy is aimed at attaining price stability, full employment and moderate long-term interest rates in the economy based on regulatory authority priorities, prevailing economic and financial conditions. Using annualized time series data from DMBs in Nigeria and the Vector Error Correction Model (VECM) as well as the simulates generalized impulse response functions, this study assessed the dynamic interactions between bank lending and monetary policy by observing how banks’ lending patterns are influenced by changes in monetary policy over the years in Nigeria.The result revealed that bank lending responds to short run changes in monetary policy but there is no long run influence from monetary policy to bank loan as banks adjust their portfolio mix in line with the prevailing monetary policy. Similarly, it revealed that changes in monetary policy often create fluctuations on bank health and as such regulatory authority must focus on factors such as monetary policy rate and bank capital that influence bank position in order to attain a significant economic performance using banks as a monetary policy transmission mechanism to the economy.
The Impact of International Trade on Economic Growth in Nigeria: An Econometric Analysis
Authors: Egoro A. Stephen , Daddy Obah Obah
Published: April 2020

The study examines the effect of international trade on the economic growth of Nigeria from 1981 to 2015. The model specified economic growth measured by gross domestic product as dependent on international trade proxy by non-oil imports, oil imports, Non-oil exports, and oil exports. Secondary data was adopted and sourced from CBN statistical bulletin. Multiple regression estimation techniques with the aid of E-view version 9 was used to analyze the effects of international trade on the economic growth of Nigeria. It was evidenced that international trade has a significant positive impact on economic growth in Nigeria. The study recommends that government should reduce over-dependence on oil exports and increase and diversify its export base to earn more revenue.
Controlling Parallel Exchange Market by Monetary Targeting and Anti-Inflationary Policies
Authors: Bidabad Bijan
Published: April 2020

In this paper, the triangular relationship between money, price, and foreign exchange are studied. It is concluded that regulating the exchange rate by volume of liquidity in a period of less than a year is not possible, but in annual and biannual analyses, we can regulate the exchange rate through controlling the liquidity. In other words, in the long run, the exchange rate is affected by liquidity and price level, but in the short run, the price level has only temporary effects on the exchange rate. The results of the study show that:

Liquidity affects the exchange rate in the long run

Prices affect the liquidity in the long run

In the long run, liquidity and exchange rate affect prices

Our results show that injection of foreign exchange into the parallel exchange market with different lags has little effects with different directions on the exchange rate. The same result is true for the relationship between liquidity and dollar rate. In other words, in spite of the long run relationship between exchange rate and liquidity, we cannot justify this relationship in the short run. The same is true with the balance of payments position and exchange rate in the short run.

By simulating the relationship between injecting (selling) foreign exchange in the parallel exchange market, liquidity and the cumulative balance of payments all with exchange rate, we can conclude that in the short run, regulating exchange rate by instruments such as selling exchange in the parallel market or controlling the liquidity is not possible, but in the long run, conducting foreign exchange sale policy and controlling the liquidity and the balance of payments position can control the exchange market.
Can Professional Accountant Carry out their Code of Ethics in Reporting?
Authors: Islam Md. Rafiqul , Uddin Md. Nasir , Ghose Urmee
Published: April 2020

Code of ethics is already established for professional accountant of Bangladesh in public practice and business. Every professional accountant follows this code of ethics to maintain their professionalism as well as reporting. The purpose of this research to investigate some threats those are faced by professional accountant to carry out their code of ethics. This study based on a sample of 61 professional accountants working at different audit firm and different business organization in Bangladesh. Data analyzed by using SPSS 17 and one sample statistics and one sample test was used as analytical tools in this study. There are 18 variables considered from integrity, objectivity, professional competence and due care aspect. It is found that professional accountant face various self-interest threat and self-review threat in reporting and financial report does not provide accurate information for tax purpose after audited in many cases.
Determinants of Commercial Banks' Lending Behavior in Nepal
Authors: Bhattarai Bishnu Prasad
Published: April 2020

The main objective of this study was to establish the determinants of lending operations among commercial banks in Nepal. Specifically, the study sought to explore the effect of bank specific characteristics and to identify external factors that determine commercial banks’ lending behavior in Nepal. Secondary panel data was used that covered a period of six years (2012/13-2017/18) of the major ten commercial banks to examine factors associated with lending behavior of in Nepal. From the estimation results, it was found that liquidity ratio, interest rate spread and exchange rate were significant in determining lending behavior in Nepal’s commercial banks. The positive effect of exchange rate infers that commercial banks in Nepal have sufficient insights into the international market and trade and that they are prepared to meet short-term and long-term commitments. Inflation maintained by the central economic policy has a positive and significant influence on lending volumes among commercial banks in Nepal. Likewise, the findings showed interest rate spread negatively and significantly on total loans advanced to individual and institutions. This implies that as the cost of borrowing increases, banks significantly increase credit supply in the market. However, there seems a greater deal of reluctance from among the borrowers to get more credit in such situations. During periods of economic stagnation, majority of loans become non-performing and thus constraining credit available to private sector.
The Impact of E - Accounting in Modern Businesses
Authors: Teru Susan Peter , Idoko Innocent Felix , Bello Lukman
Published: April 2020

There has been constant growth and development in information technology which had brought the digital revolution in our daily economic, social and cultural fields. This technological development changed the methods and ways of carrying out tasks within the scope of accounting transactions and activities through the use of electronic media. One of the digital applications produced on this issue is E- accounting.  E- accounting is a new development in the field of accounting adopted at the international level. E- accounting stands for electronic accounting with the characteristics of high speed, accuracy and with an immediate result. Accordingly, source documents and accounting records exist in a digital form instead of on paper in an electronic accounting system.  It helps businesses keep their financial data and accounting software in a safe, secure environment allowing real-time access to authorized users irrespective of their location or computing platforms. This paper sheds light on the impact of e-accounting in the modern business, the concept of E- accounting, benefits, and problems of e- accounting. The main source of data used for this paper is the secondary data from the review of related literature basically to create a theoretical background for the study. It was found from the studies that many organizations fail in the business, not because of poor quality of material, not the availability of trained staff, management problems, but the main reason is the accounting practices adopted by the businesses. Therefore, there is a need for businesses to adopt e -accounting practices as a replacement for traditional practices.
Impact of the Ownership Structure on the Financial Performance of Banks: Comparative Study between Conventional and Islamic Banks
Authors: Haddad Achraf , Ammari Anis El , Bouri Abdelfattah
Published: April 2020

According to the literature of corporate governance, ownership structure is advanced as a non-dissociable mechanism of control intended to follow the stakeholders and especially used by shareholders to monitor the conflicts of interest and the opportunistic behavior of managers. Several previous studies have focused on the impact of ownership structure on financial performance separately in conventional or in Islamic banks. However, the comparative studies between these two impacts are non-existent. In this research, we compared the impacts of this governance mechanism on the financial performance in the two types of banks by using the Ordinary Least Squares method. Data relating to financial performance and ownership structure of banks come from 16 countries. Two samples were collected: the first one included 63 conventional banks, whereas the second one integrated 63 Islamic banks whose data are available over the period (2010-2018). Panel results showed that partial effect of each determinant of ownership structure on each measure of financial performance varied from one banks’ type to another and from one performance measure to another. Besides, the reconciliation of similar models revealed many differences between the same impacts’ signs. Therefore, we concluded that in both banks’ types the ownership structure has a positive impact on the financial performance. While, the negative part of the same impact is less significant in Islamic banks.

JEL Classification:  F33, G20, G21, G24, G30.
Impacting the B2B-Business Development Process: Social Media Usage within a Global Software Environment
Authors: Krings Werner
Published: April 2020

The thesis aims to explore and explain how Social Media impacts the B2B-Business Development process in a global software environment. Mixed-methods uncover the leading media platforms applied in the Business Development process cycle. The thesis produced a model, illustrating two dimensions of Social Media Business Usage, four critical Business Development process phases, and their impact on Performance mediated by Social Capital. To extend generalizability, future research may focus on testing the model for New Business Development exclusively. Significant contributions are classifying relevant Social Media platforms, distilling the process phases with the greatest impact on performance. The creation of new indices advances the performance discussion, and the typology of Business Developers capitalises on optimising the process sequence.
Can Executive Academic Experience Help Companies Improve Their Innovation? Empirical Study of Chinese Listed It Companies
Authors: Zeng Hongjun
Published: April 2020

In recent years, as the largest emerging market, China's economic development has gradually shifted from the high growth stage to the high-quality development stage. Company is an essential micro-subject of macroeconomic activities, and an entrepreneur's academic background is a critical factor in achieving high-quality corporate development. This study takes the data of IT listed companies in China from 2012 to 2017 as the sample, Screening research samples based on academic experience requirements based on requirements for current or former teaching and research positions in universities, then makes an empirical analysis on the connection between academic executives and companies innovation ability. The results indicate that there is a significant positive correlation between executive academic experience and company’s innovation ability, i.e., academics-type. There is also a significant positive correlation between the average tenure of executives and innovation ability, which still holds after robustness test. Researching the relationship between the academic experience of the executives of listed companies and their innovation ability can not only enrich the research on the characteristics of senior management team, but also provide theoretical guidance for the construction of senior management team, and provide a few suggestions for the improvement of innovation ability and the formulation of government-related policies.
The Pros and Cons of Adopting Technology as a Business Pilot: Global Perspective
Authors: Selase Afenya Millicent , Selase Aphu Elvis
Published: April 2020

Technology has revolutionized human society. A complex scientific knowledge that takes various forms is technology. It is also referred to as a set of meticulous knowledge used to create tools process actions and extricate materials to make work easy. Technology includes equipment such as computers, mobile phones, multimedia, software, games and apps, these are simple tools individuals use in their daily lives to make life comfortable and luxurious. Technology comes in various forms of such as mechanical, electrical, industrial or manufacturing and medical technology.   Any establishment set as a going concern for profit maximization is a business. Technology has various benefits which helps businesses achieve its ultimate goal, thus, maximize profit. Technological infrastructure’s impact on business efficiency and effectiveness is inevitable. There is a correlation between technology and business profit maximization be it positive or negative, because it has various impacts on businesses. The question is, does the type of technology adopted affect the business? The various types of technology indicate it has different purpose, to be efficient it needs to be used effectively. Today’s business world has been massively influenced by internet technology adoption. The utilization among business is inescapable since technology is rapidly regenerating global production, work and business methods, trade and consumption patterns of enterprises and consumers therefore, the paper is to evaluate if there is the need to adopt a particular technology that best fit a business industry.
Islamic Banks vs. Conventional Banks in Bangladesh: A Comparative Study Based on its Efficiency in Operation
Authors: Ahmad Faisal
Published: April 2020

The main purpose of this study is to make a comparison between Islamic banks (IBs) and Conventional banks (CBs) in Bangladesh based on its efficiency in operation. The Data Envelopment Analysis (DEA) is employed under CRS and VRS approach, which allows for the decomposition of efficiency into technical, allocated and cost efficiency. The study also measures changes in productivity over the time as a result of technical progress by employing the Malmquist Total Factor Productivity Index. The results explain that the technical efficiency of IBs is better than that of CBs, but allocated and cost efficiency (CE) of IBs are higher than CBs. In Bangladesh there are 62 commercial banks included 8 Islamic Banks that are regulated by Bangladesh Bank (BB).
Consular cooperation in third states: Some aspects concerning europanisation of foreign service for EU citizens
Authors: Csatlós Erzsébet
Published: April 2020

The EU does not aim to harmonize the public administration of Member States, although, in recent years, there have been several examples which prove that EU legislation in whatever policy inevitably and unavoidably results in some standardization. In 2015 the EU replaced its former decision with a directive to enhance Member States to co-ordinate consular assistance in third States. Every EU citizen has the right to enjoy, in the territory of a third State in which the Member State of which they are nationals is not represented, the protection of the diplomatic and consular authorities of any Member State on the same conditions as the nationals of that State. This provision of Article 23 of TFEU not solely requires the cooperation of administrative authorities of foreign service but implicitly means a kind of harmonization of substantive law, leads to organizational changes and affects administrative procedural rules of Member States.
Value promotion and europeanisation by EU trade agreements
Authors: Horvathy Balazs
Published: April 2020

Promoting values of the European Union has been on the EU’s external trade agenda since the 1990s. The Treaty of Lisbon established a general framework for values and principles, requiring the Union to pursue these concepts in the whole range of EU external relations, including the Common Commercial Policy (CCP). Therefore, the operation of CCP is governed not only by traderelated concepts such as progressive liberalisation, but it also reflects on non-trade concerns – e.g. protection of human rights, fair trade, or sustainable development – as well. This inclusive character of CCP is anchored also in the new external trade strategy of the European Union (‘Trade for all’), which stresses the importance of trade agreements concluded by EU in promotion of values towards third countries. The paper aims at addressing a conceptual and a procedural question related to this context: First, what kind of values of the European Union integrated in trade agreements can lead to the Europeanisation of domestic legal order of the third countries; and second, how these concepts can be implemented, i.e. how the process of Europeanisation is taking place using the example of the human rights promotion.
Harmonizing potential of equity-based crowdfunding regulation
Authors: Mazur Ján
Published: April 2020

Equity-based crowdfunding shows promising potential for funding the micro, small and medium sized enterprises. So far, only several countries have adopted a specific regulation of crowdfunding, while there is no crowdfunding-specific regulation (harmonization) on the EU level. As we already observe diverging tendencies of the crowdfunding market and its regulation in respective member states, there seems to be an untapped potential of harmonizing certain aspects of capital markets law, such as Prospectus Directive. We will assess the needs of the crowdfunding market and reflect them against the Prospectus Directive and its implementation in selected member states. The assessment serves as a basis for discussion on harmonization potential.
Multinational tax avoidance vs. European Comission
Authors: Považanová Kristína , Kováčiková Hana
Published: April 2020

This paper deals with recent actions of the Commission with respect to EU State Aid rules. The Commission is looking at the compliance with EU State Aid rules of certain tax practices in some Member States in the context of aggressive tax planning by multinationals, with a view to ensure a level playing field. A number of multinational companies are using tax planning strategies to reduce their global tax burden, by taking advantage of the technicalities of tax systems, and substantially reducing their tax liabilities. This aggressive tax planning practice erodes the tax bases of Member States, which are already financially constrained.
Fraud in documentary letters of credit: A comparative study of excising international legal frameworks
Authors: Alavi Hamed
Published: April 2020

Documentary letters of credit are among most popular trade finance instruments used in international business. Despite the fact that main purpose derived from application of documentary letters of credit is to reduce the risk of trade, their mere documentary nature makes them vulnerable to the problem fraud. There is a huge interest among legal scholars and academicians to analyse the nature of fraud in documentary letters of credit due to its important financial effect on smooth process of international trade and also diversified approach of different legal systems to this particular problem. However, majority of conducted studies are limited to most popular legal systems including British and American law. Need for studying the LC fraud in a comprehensive comparative manner among existing international legal frameworks is well noticed for long time. Due to their international nature, LC operation is subjected to substantial number of legal frameworks which most of them are either taking a silent position towards problem of fraud or do not show uniform approach to the it. In this paper, author tries to study di$erent sources of law in documentary letters of credit and their approach to the problem of fraud in a comparative manner. The main research question is what would be the position of fraud rule in applicable legal frameworks to the international LC operation and how do they approach the problem of fraud committed by beneficiary in documentary letters of credit? For this purpose, paper is divided into four main parts: After the introduction, second part will discuss the sources of law applicable to international LC transaction. Third section will analyse the legal nature of fraud in LC transaction. Fourth section will scrutinize the legal approach of different legal frameworks to fraud in documentary letters of credit and finally, the last section will sum up the discussion with concluding remarks.
Legal Europeanization Outside the European Union
Authors: Müller-Graff Peter-Christian
Published: April 2020

Legal Europeanization outside the European Union is an epochal multifaceted phenomenon. The text distinguishes three types: the autonomous Europeanization, the preparatory Europeanization and the contracted Europeanization. All three types are illustrated by prominent examples. The article discusses differences and commonalities between them in regard to their substantive scope of subject matters covered, their reasons and their public and societal ramifications as well as the perspectives of this development.
Liability of vehicle operators for building defects - Possibilities based on doctrinal and comparative explication
Authors: Adamov Norbert
Published: April 2020

By operation of means of transport some damage may not appear suddenly but after long repeated influence. In such cases application of causality test ‘conditio sine qua non’ leads to the result that if it is not possible to determine some liable persons unambiguously, damages bears the damaged person. Such a conclusion is not in accordance with the conception of the heightened level of legal protection of damaged persons in cases of strict liability, which is also liability for damages caused by operation of means of transport. The solution may lies in the application of alternative causality tests.
Linkage among Ice Crystal Microphysics, Mesoscale Dynamics and Cloud and Precipitation Structures Revealed by Collocated Microwave Radiometer and
Multi-frequency Radar Observations
Authors: Gong Jie , Zeng Xiping , Wu Dong L. , Munchak S. Joseph , Li Xiaowen , Kneifel Stefan , Ori Davide , Liao Liang , Barahona Donifan
Published: April 2020

Abstract. Ice clouds and falling snow are ubiquitous globally and play important roles in the Earth's radiation budget and precipitation processes. Ice particle microphysical properties (e.g., size, habit and orientation) are not only influenced by ambient environment's dynamic and thermodynamic conditions, but also intimately connect to the cloud radiative effects and particle fall speeds, which therefore impact up to the future climate projection and down to the details of the surface precipitation (e.g., onset-time, location, type and strength). Our previous work revealed that high-frequency Polarimetric radiance Difference (PD) from passive microwave sensors is a good indicator of the bulk aspect ratio of horizontally oriented ice particles that are often occur inside anvil clouds and/or stratiform precipitations. In this current work, we further investigate the dynamic/thermodynamic mechanisms and cloud/precipitation structures associated with ice-phase microphysics corresponding to different PD signals. In order to do so, collocated CloudSat radar (W-band) and Global Precipitation Measurement Dual-frequency Precipitation Radar (GPM-DPR, Ku/Ka bands) observations as well as European Centre for Medium-Range Weather Forecasts (ECMWF) atmosphere background profiles are grouped according to the magnitude of PD for only stratiform precipitation and/or anvil cloud scenes. We found that horizontally-oriented snow aggregates or large snow particles are likely the major contributor to the high-PD signals at 166 GHz, while low-PD magnitudes can be attributed to small cloud ice, randomly oriented snow aggregates, riming snow or super-cooled water. Further, high (low) PD scenes are found to be associated with stronger (weaker) wind shear and higher (lower) ambient humidity, both of which help promote (prohibit) the growth of frozen particles and the organization of convective systems. An ensemble of squall line cases is studied at the end to demonstrate that the PD asymmetry in the leading and trailing edges of the deep convection line is closely tied to the anvil cloud and stratiform precipitation layers respectively, suggesting the potential usefulness of PD as a proxy of stratiform/convective precipitation flag, as well as a proxy of convection life stage.