bluuebunny/crossref_metadata_2025 huggingface dataset:
RELATION OF NON EXECUTIVE DIRECTORS AND OWNERSHIP CONCENTRATION WITH DISCRETIONARY ACCRUAL ACCOUNTING
Authors: Abdoli Mohammadreza
Published: October 2021

In this study we consider the relationship and the effect of performance of non executive directors and ownership concentration on earnings manipulation by company's managers. On the basis of governance rule and also Iran business rule, the companies in Tehran stock exchange should abide about the combination of the board and also interrelated committee and protect minority stockholders against majority. In order to do this research, the information of the companies in financial statements and the reports of the Tehran stock exchange have been used. For the measurements of the earnings smoothing John's adjusted model has been used and for the measurement of the concentration of company's ownership "Herfindal" and "Hireshman" has been used. The choice of the companies is randomly and the confidence interval has been considered %95 .For research , observe 435 corporation- year and time period is 2005 – 2010. The results of the research reveal don't meaningful relationship of non executive directors and discretionary accrual accounting and the relationship is a positive. In companies which the concentration of ownership is high, management and earnings manipulation is also high and has a meaningful relationship and negative with these variables. The segregation of the companies into government and private causes to different the results. In private companies the concentration of the ownership is little and the statistical mean of discretionary accrual accounting items is low and non executive directors ratio is low but in governmental corporations statistical mean of discretionary accrual accounting item is high and ratio of corporations that has internal auditing is high to private corporations . Further more almost of non executive directors in Iranian corporation have nonfinancial technique and knowledge and ratio of them in board corporation is higher than executive directors.
A SCIENTOMETRIC ANALYSIS OF THE WOMEN EMPOWERMENT (1985-2018)
Authors: Kumar Amit , Reddy K Gayathri , P S Varsha
Published: October 2021

Over recent decades, the researcher's interest in women empowerment (WE) has grown stronger and WE have become a prominent topic of discussion in business and management studies. Despite the large amount of work in this direction, the topic is itself somewhat unclear in terms of the shared understanding of the scholars regarding what makes their field. To fill this gap in literature, the current study applies scientometric (a combination of co-occurrence, co-citation, and overlay visualization) techniques to study the evolution of the field of WE between 1985 and 2018. Our empirical analysis reveals the presence of WE in development aspects in various fields. It also identifies 15 topic clusters, 4 author-based co-citation cluster, 4 journal-based co-citation cluster, 5 clusters covering hot topic, and another 5 clusters for the new topics in the study of WE. Overall, the analyses revealed patterns of convergence and divergence and the diversity of topics, specialization, and interdisciplinary engagement in WE research, thus offering the latest insights on the field of WE research.
Policy Liberalism and Political Institutions
Authors: Kim Chon-Kyun
Published: October 2021

This paper examines the impacts of political institutions, especially a president’s party affiliation and job performance, on the generosity of social welfare benefits, which are one of the characteristics of policy liberalism, through an investigation of U.S. social welfare expenditures. Findings indicate that a president’s party affiliation is a key predictor of his policy preferences, agendas, and policy liberalism or conservatism despite institutional and political constraints, whereas a president’s job performance, measured by either success on congressional votes or job approval, is not linked to the generosity of social welfare benefits. In an age of global capitalism undergoing radical changes in the political and economic environment, however, a president’s party affiliation is not a crucial indicator of policy preferences or policy liberalism/conservatism. Additionally, political leaders’ policy preferences and tools appear to determine more significantly the destiny of welfare programs than a president’s job performance or economic conditions like unemployment.
The Effects of Municipal Policy on Green Building Designations in the United States
Authors: Choi Eugene
Published: October 2021

This article describes the results of a quantitative examination of the effect of municipal policies on the number of commercial office buildings with a green building designation. Many states and cities have adopted green building requirements and incentives as policy instruments. During this study, an ordinary least square (OLS) regression analysis was conducted using American inner cities as a unit of analysis and coding municipal green building regulations and incentives as four separate dummy variables. The study also included four factors grouped by a factor analysis-supply-side factors, demand-side factors, air quality, and temperature-to control for external effects that can affect the decision to implement green building construction. The results indicate that, at the municipal level, regulatory policy has been a strong tool to promote green office building developments, as expected, but incentive-based policies have not been as effective, with the exception of administrative incentives.
University Choice and Students’ Migration: An Application of the Heckman Model*
Authors: Park Minsoo , Koo Chandong , Oh Jeungil
Published: October 2021

This study attempts to elucidate the migration patterns of Korean high school students choosing a university. Estimating a migration equation without considering sample-selection bias would yield incorrect results. Thus, this study used the Heckman model. We found that the sample selection bias would be serious in the case of students living in Seoul. We also found that students living in small towns had a 13.1 percent higher probability of migrating than those residing in Seoul, and an 8.2 percent higher probability than those living in other big cities. The differences in the migration probabilities can be interpreted as a preference for metropolitan areas. A simple policy that provides physical and financial resources to the universities would not be successful. A higher-education policy is likely to be effective only when it is implemented in coordination with the cultural and economic policies of the region.
Time Factors in Policy Performance: The Korean Government’s Economic Crisis Management in 2008*
Authors: Im Tobin , Cho Wonhyuk
Published: October 2021

This paper assesses the Korean government’s management of the recent economic crisis by focusing on time factors. The events that occurred from March 2008 to October 2009 and the government’s corrective actions are interpreted through a “time lens” that accounts for the temporal constraints in terms of objective time as well as perceptive time. These two time domains have significant effects on the management of public policies, especially economic policies that require government interventions that affect the complex interactions of economic factors from both the fiscal policy and market perspectives. In order to illustrate the importance of long-term strategy, this study reviews the evolution of the economic situation following the onset of the financial crisis. Our retrospective analysis does not find that the Lee Myung-Bak government deployed strategies relevant for the long term, but rather that President Lee’s authoritarian attitude itself may help him fuel the economy for a long time. Regardless of the causes, this case emphasizes the need for consistency in policy making, especially when the policy area’s particularities require it.
Imputation Techniques in Microsimulation*
Authors: Kum Hyunsub
Published: October 2021

Microsimulation has gained attention for its use in analyzing and forecasting the individual impacts of alternative economic and social policy measures. In practice, however, microsimulation cannot be carried out from a single data source, since it requires far more information than any single data source can provide. This paper discusses ways to combine separate data sources when there are no identical key variables, using imputation techniques, to make a large but synthetic data source for microsimulation. A new approach based on propensity score matching is suggested and discussed.
Implications of Korea’s Saemaul Undong for International Development Policy: A Structural Perspective*
Authors: Kwon Huck-ju
Published: October 2021

Development strategies based on neoliberal theories and good governance have failed to achieved clear outcomes. This paper examines the Saemaul Undong movement in Korea with the contention that it can provide a missing link between market- and state-oriented development policy. Saemaul Undong contributed to social and economic development in Korea not only as a self-help community movement but also as a mechanism of social inclusion. Its success was based on a social structure that was made more open to upward mobility by the land reform of the 1950s. A negative aspect of Saemaul Undong is that it was promoted by the government to mobilize political support for authoritarian President Park Chung Hee. In order to draw policy implications from Saemaul Undong for international development, it is necessary to consider the social and political context of the developing countries under consideration.
Embracing Free Trade Agreements, Korean Style: From Developmental Mercantilism to Developmental Liberalism*
Authors: Min Gyo Koo
Published: October 2021

This study analyzes how and to what extent South Korea has embedded developmental liberalism into its free trade agreement (FTA) initiative, departing from its traditional focus on developmental mercantilism. In the wake of the global economic crisis of 2008-09 and the subsequent expansion of government interventionism across the world, the developmental state model has attracted renewed scholarly attention. It offers a useful conceptual framework to examine how a particular set of arrangements between the competitive and uncompetitive sectors in South Korea has shifted from developmental mercantilism to developmental liberalism. South Korea’s FTA initiative constitutes a notable policy shift to liberalism, departing from a mercantilist approach with a policy mix of import protection and export promotion. It has been shaped by a top-down political initiative rather than a bottom-up demand from business groups and the general public. Despite South Korea’s liberal but state-centric nature, its FTAs are closely embedded in its social fabric.
The Developmental Welfare State and Social Policy: Shifting From Basic to Universal Social Protection*
Authors: Jörg Michael Dostal
Published: October 2021

Most people would agree that developing countries should advance from basic, informal, and insecure welfare provision toward universal, formal, and secure welfare regimes. This article examines how analytical concepts of developmental statehood and developmental welfare statehood might be applied to this issue. In particular, how is it possible to combine economic and social development objectives in a mutually beneficial manner? The article reviews the history of both concepts and some of their shortcomings; examines policy features of developmental (welfare) statehood, focusing on the examples of South Korea and four other countries that have frequently been referred to as “East Asian welfare regimes”; and explores some policy options for developing countries seeking to expand their economic and social policy-making capabilities.
Institutional Change and Continuity in Korea’s Central Agencies, 1948-2011*
Authors: Jung Yong-duck , Lee Yoon-ho , Kim Deok-soo
Published: October 2021

This article analyzes Korea’s central agencies, which have been organized and reorganized to support presidential executive leadership since the foundation of the Republic. Each central agency has carried out the standardization of a core administrative function which is essential to the operation of administrative apparatuses, including policy planning and coordination, budgeting, organizing, staffing, legislation, public relations, central-local relations, control and performance evaluation, etc. The six decades of institutionalization can be characterized, based on the central agencies’ proportion of the total administrative apparatus, into three phases: high (more than 35 percent, 1948-1961), middle (around 20 percent, 1962-2007), and low (about 10 percent, 2008-present). Regardless of the changing size and organizational configuration of the central agencies, however, their roles and influence as core executive apparatuses have remained largely unchanged, especially since the early 1960s. More than 67 percent, on average, of the heads and deputy heads of CAs have been former public servants, less than 18 percent have been former politicians, and about 15 percent have been former outside experts. This strong bureaucratic background has oriented Korea’s core executive policy direction significantly toward long-term, consistent, and plan rationality rather than short-term, flexible, and democratic responsiveness.
Attracting Neighbors: Soft Power Competition in East Asia
Authors: Sohn Yul
Published: October 2021

This article explores the dynamics of competition by means of soft power among two key regional states, China and Japan. It demonstrates that, in their embrace of regionalism, each has concentrated soft power on East Asian neighbors by competitively proposing regional visions that would best position it in the regional leadership stakes. China took the initiative, Japan responded quickly, and China is now striking back. This does not necessarily mean that the liberal claim that East Asia is “ripe for cooperation” is misplaced. Nor does it suggest that the realist claim of “ripe for rivalry” better represents the reality. Rather, this article argues that regional powers compete in order to attract neighbors. Since this contest involves embracing others, it is not necessarily a zero-sum game. This article evaluates the success, or lack thereof, of the two countries’ efforts in order to learn what they imply for Korea.
Asymmetric Timeliness and Delayed Recognition of Bad News
Authors: Kim Bong Hwan
Published: October 2021

This article examines whether the asymmetric timeliness measure captures delayed recognition of bad news and in which manner this delayed recognition occurs. I find that negative earnings changes of firms with high asymmetric timeliness have significant predictive power for future earnings changes of low-asymmetric-timeliness firms in the same industry. In contrast, the negative earnings changes of firms with low asymmetric timeliness do not have predictive power for future earnings changes of high-asymmetric-timeliness firms in the same industry. Moreover, neither type of firm has predictive power for the other group when earnings changes are positive. This result suggests that high-asymmetric-timeliness firms recognize the effects of a common negative shock before low-asymmetric-timeliness firms. Further, low-asymmetric-timeliness firms have more frequent and smaller negative earnings changes, suggesting that the eventual recognition of negative news “trickles out” as opposed to being recognized in an “earnings bath.”
The Notion of Good and Bad Governance in Comparative Perspective*
Authors: Rockman Bert A. , Hahm Sung Deuk
Published: October 2021

A governance crisis may not only be detrimental to public trust of the government, but can also be a source of economic stagnation and social instability. Good and bad governance has become an indispensable line of research in public management. Scholars and practitioners in public management are concerned about what makes some government institutions better than others. This paper first explores the theoretical evolution of the term “governance” as distinct from “government.” Second, it sorts out factors related to definitions and measurements of good and bad governance in comparative perspective based on two competing theoretical frameworks for understanding these concepts: principles and consequences. Third, it provides criteria for the notion of good and bad governance and argues that it is multidimensional, continuous rather than discrete, conditional, consequential, and empirical as well as philosophical. Finally, this paper identifies emerging challenges and opportunities for advancing understanding of good and bad governance.
Institutional Leadership and Perceived Performance: Evidence from the Korean Minister Survey*
Authors: Jung Kwangho , Choi Jongwon
Published: October 2021

Few empirical studies have explored Selznick’s ideas on institutional leadership’s role in creating, nourishing, and maintaining public institutions. Reconsidering and expanding Selznick’s perspective, this study explores how perceived ministerial performance is associated with institutional leadership styles. Using data from the 2007 Korean Minister Survey, this study develops five types of institutional leadership (visionary, persuasive, resilient, coalition network, and maintaining) derived from an exploratory factor analysis and tests their association with ministers’ performance. It suggests that visionary leadership and persuasive leadership are the primary determinants of Korean ministers’ performance, and their effects are greater for ministers without presidential support. Resilient leadership and coalition network leadership are also significantly associated with ministers’ performance, but maintaining leadership has little effect on it. Moderating effects on the relationship between leadership type and performance include presidential support and the presence of a performance crisis. Further research is needed to develop different measures for ministerial performance from different sources in order to avoid the common method bias.
Performance Pay and Credibility of Performance Measurement: Evidence from CEO Incentive Compensation
Authors: Yeo Eunjung
Published: October 2021

This paper investigates the credibility of performance measurement from the evidence of a link between CEO incentive compensation and CEOs’ overstatement of their firms’ earnings, measured by stock return sensitivities to firms’ earnings announcements. It empirically analyzes whether the stock market response to announced earnings is positively related to the CEO’s performance pay. It appears that stock return sensitivities to firms’ earnings announcements increased with CEO pay-performance ratio in all earnings categories. Using stock return sensitivities as indicators of a CEO’s overstatement of firm earnings, this suggests not only that such overstatements exist, but also that overstatements are more severe among CEOs with high incentive compensation. This suggests that performance measurements based on performance pay are not credible. In addition to tightening market monitoring, regulatory authorities should develop measures that can reduce overstatement, such as making CEO compensation better linked to long-term performance, which is more difficult to embellish.
The Growth of Public Service Motivation Research
Authors: Perry James L.
Published: October 2021

Research on public service motivation, that is, motives and actions in the public domain that are intended to do good for others and shape the well-being of society, has grown significantly in the last twenty years. Over 100 studies have been conducted in more than 20 countries, most during the last decade. Among the findings of the research is that public service motivation is an important influence on a person’s willingness to join and remain in a public organization. Findings related to public service motivation and individual performance are less clear cut and are likely mediated by various facets of person-organization fit. Public service motivation affects ethical behavior in both social and organizational contexts, as manifest in such behaviors as blowing the whistle and applying principled reasoning to ethical dilemmas. Despite the significant progress in the study of public service motivation, many important questions remain for future research. The joint effect of public service motivation and job security on employee behavior deserves priority attention, as does the mediating effects of person-organization fit. Public service motivation research would benefit methodologically from the use of experiments and improved measurement instruments.
The Influence of Contextual Factors on Collective Actions for Locating Facilities with Externalities: Applying the Institutional Collective Action Framework
Authors: Ha Hyunsang , Park Jongsun
Published: October 2021

This study applies the Institutional Collective Action Framework to two cases: proposals for the construction of Taekwondo Park and the location of a nuclear waste dump site in Booahn. While the proposed park caused excessive competition because its benefits were overestimated and its private goods were considered necessary, the proposed nuclear waste site resulted in excessive conflict because of uncertainty about its potential harms and because its public goods were considered unnecessary. The former case showed homogeneity of political power and cooperation based on trust, whereas the latter case showed heterogeneity of political power and conflict based on distrust. Both cases showed politicians’ active participation based on their reelection goals and a blocked network structure between central and local governments. Stakeholders in both cases showed strong internal ties with other stakeholders with similar potential political and economic benefits.
Pay-for-Performance and Work Motivation: Comparing Motivation between Two Compensation Systems in US Federal Agencies*
Authors: Lee Geon
Published: October 2021

While private-sector managerial practices are being widely adopted in the public sector, few studies have investigated how market mechanisms influence the motivation or behavior of members of public organizations, or whether there is a systematic difference in employee motivation or behavior between marketcentered settings and traditional civil service environments within the public sector. Analyzing large-scale survey data, this study investigates the difference in employee motivation between two compensation systems in the US federal government: pay-for-performance and general schedule. The empirical findings show that employees working in pay-for-performance systems tend to place a higher value on extrinsic values such as pay, performance ratings, and promotion than those in general-schedule systems. This indicates that market-centered managerial practices may undermine the public service motivation of public servants while attracting extrinsically motivated employees to the public sector.
Motivations Affecting Singapore University Students’ Publicand Private-Sector Job Choices
Authors: Ko Kilkon
Published: October 2021

This article investigates whether university students’ job motivations are different depending on their sectoral job choice. Using stratified random sampling, the author surveyed 253 students in Singapore (response rate = 48 percent). Logistic regression analysis results provided evidence that public service motivation is a significant motivator to Singapore university students who pursue public-sector careers. The results, however, do not exclude the importance of extrinsic motivators such as high salary or opportunity for advancement, which are important to both public- and private-sector job seekers.
The Legacy of Deferred Compensation in Korea’s Administrative Reforms*
Authors: Kim Dongryul
Published: October 2021

While New Public Management is becoming an established program for improving the quality of public administration, this study redirects our attention to the merits of an older system. Some of the public administration mechanisms that were reformed with the advent of democratization and globalization are argued in this study to have worked better than their newer versions. Using the Korean example, this study demonstrates that liberal political reforms may be harmful for public management, contrary to the usual expectations about their benefits. In the Korean bureaucracy, the disruption of deferred compensation— attractive post-retirement employment as a reward for policy performance during one’s tenure as a civil servant—impaired its organizational capacity, as policy autonomy dropped and corruption increased within the bureaucracy.
Decomposing Organizational Productivity Changes in Acute Care Hospitals in Tennessee, 2002-2006: A Malmquist Approach*
Authors: Roh Chul Young , Moon M Jae , Jung Kwang Ho
Published: October 2021

After the passage of the Patient Protection and Affordable Care Act, the survival and the productivity of hospitals are a critical topic in health care management. This study measured the productivity of acute care hospitals in Tennessee, applying the DEA-Malmquist index, which can be decomposed into a technical efficiency and technological change index in relation to factors such as size, ownership, location, and network. This draws on utilization data and financial statements from 144 acute care hospitals in Tennessee from 2002 through 2006. The analysis indicates that community hospitals in Tennessee were generally inefficient. The community hospitals in Tennessee suffered both with respect to technological change and technical efficiency, with the latter playing a relatively more important role. This study finds the bigger-sized, urban, public or nonprofit, strategically allied hospitals to be more productive relatively speaking and suggests that community hospitals in Tennessee need to upsize their facilities or make other adjustments, such as changing their cost structure and the way they operate their facility or bringing in new management to increase productivity. Government and health policy makers also need to develop and enact health policies to ensure that hospitals are both able to make technical progress and improve efficiency and thereby increase productivity.
A Clinical Study on Sleshmala Yonivyapad through Anubhoota Yoga the ‘Patrangadi Yoga’
Authors: Sindagi Shweta , Sajjan Savita , Halagatti Anita
Published: October 2021

Sleshmala yonivyapad is one of the most common and burning problem faced by the women all around the globe. The symptoms are vaginal white discharge, itching, foul smell mild pain in vagina. On the bases of chief complaints and review of the disease the shlesmala yonivyapat is compared with Trichomonas vaginalis.
There are many treatments prescribed for this problem but they are not free from side effects and with reoccurrence. Hence selection of an appropriate treatment is very essential.
Study design: In the present study, 30 patients fulfilling criteria of sleshmala yonivyapat were selected under single group. Patients were given Patrangadi churna 4gms thrice a day with ushnodaka internally after food for 7 days and Yoniprakshalana with Patrangadi kashaya for 7days.
This study was carried out for 21 days. The signs and symptoms were observed before and after treatment and were compared.
Subjective parameters: Picchila shweta srava, Dourgandya, Kandu and Alpavedana.
Objective parameters: Profuse thick creamy discharge, Red and swollen vulva with evidence of pruritis like scratch marks and wet mount showing Trichomonas vaginalis positive.
Result: In the present study total 11 subjects showed complete relief, 17 subjects showed moderate relief and 2 subjects showed partial relief after treatment.
And 11 subjects showed complete relief, 7 subjects showed moderate relief, 7 subjects showed partial relief and 5 subjects showed no relief after follow up.
The total effect of therapy provided statistically highly significant result (p<0.001) in both subjective and objective parameters.
Paired ‘t’ test is applied. Thus the study showed the effectiveness of Patrangadi churna internally as well as Patrangadi kashaya yoniprakshalana in alleviating symptoms of sleshmala yonivyapad.

Key words: Sleshmala yonivyapad, Patrangadi yoga, Trichomonas vaginalis.
Meniscal Repair and Parameniscal Cyst Excision with Knee Arthroscopic Surgery: A Case Report
Authors: Tutuko Bambang , Wien Aryana I Gusti Ngurah
Published: October 2021

Background: Meniscal cysts were rare case. There’s a 50 to 100% chance forming cyst to the tear if there was an injury happens. Trauma would cause tears happen in meniscus, leads to formation of hemorrhage which formed mucoid degeneration. The necrosis happens locally plus degeneration of mucoid forming a cyst. Thus, the meniscal cysts challenge the clinician to have clinical reasoning so then the patient can get accurate diagnosis and preferred management.
Method: This paper is a case report of surgery on a patient present with cysts on lateral para meniscus which done arthroscopically with all inside technique.
Results: The procedure which done by arthroscope and motorized shaver had a great outcome in this patient which were analyze from Visual Analog Scale (VAS) and Western Ontario and McMaster Index (WOMAC) 3 months after the procedure, and reach VAS score of 2/10 which was mild pain and 59,8 in WOMAC score.
Conclusion: The arthroscopy and all inside technique with motorized shaver is a choice of lateral para meniscal cysts surgery with good results to be considered by orthopedic surgeons.

Key words: Lateral, Meniscus Tear, Parameniscal cyst, Arthroscopy.
Ameliorative Potential of Clerodendrum volubile Ethanol Leaf Extract on Doxorubicin-Induced Hepatorenal Toxicities in Rats
Authors: Adeneye Adejuwon A. , Olorundare Olufunke E. , Akinsola Akinyele O. , Sanni Daniel A. , Ntambi James M. , Mukhtar Hasan
Published: October 2021

Background and Purpose: Hepatorenal toxicity is a side effect of the anthracycline cytotoxic antibiotics, doxorubicin that is used in cancer treatment. The study investigated the ameliorative potential of Clerodendrum volubile ethanol leaf extract (CVE) on doxorubicin (DOX)-induced hepatorenal toxicities.

Methods: Male Wistar rats were pretreated with Clerodendrum volubile ethanol leaf extract (50 - 400 mg/kg/day, p.o) followed by intraperitoneal injection of 2.5 mg/kg of DOX on alternate days for 14 days. Hepatorenal toxicity was assessed using renal function parameters (serum electrolytes, blood urea and creatinine), hepatic function endpoints [aspartate aminotransferase (AST), alanine aminotransferase (ALT) and alkaline phosphatase (ALP), total protein (TP), albumin (ALB) and total bilirubin (TB)]. In addition, the antioxidant activity in the kidney and liver tissues were assayed and histological studies of these tissues were also conducted.

Results: Oral pretreatment with 50 mg/kg/day, 100 mg/kg/day, 200 mg/kg/day and 400 mg/kg/day of CVE remarkably ameliorated DOX-induced liver and kidney injury by lowering the serum ALT, AST, ALP, Cr and BUN levels. CVE pretreatment remarkably ameliorated DOX-induced increases in the CAT, SOD and GPx activities and MDA levels compared to the DOX-treated rats. The biochemical changes were corroborated by improvements in the DOX-induced histological lesions seen in the hepatic and renal tissues examined.

Conclusions: Overall, these findings suggest that Clerodendrum volubile ethanol leaf extract elicits protective effect against DOX-induced hepatorenal toxicities mediated primarily via oxidative stress suppression and improvement in the free radicals scavenging activities of CVE.
Материалы по фауне наземных жесткокрылых (Coleoptera) Зоринских болот (Курская область)
Authors: Сажнев Алексей Сергеевич , Прокин Александр Александрович
Published: October 2021

Зоринские болота – наиболее южный болотный комплекс со сфагновым покровом в пределах российской части Восточно-Европейской равнины (Обоянский р-н Курской области). Фауна наземных жесткокрылых болот Зоринского участка Центрально-Черноземного заповедника изучена недостаточно. Цель данной работы: систематизировать первичные данные по наземным жукам болот. В результате исследований 2001–2003 гг. отмечено 57 видов наземных жесткокрылых из 9 семейств. Встречено семь видов на южных окраинах распространения в пределах Восточно-Европейской равнины: Carabidae: Bembidion doris Panzer, 1796, Pterostichus diligens (Sturm, 1824), Patrobus assimilis Chaudoir, 1844; Staphylinidae: Arpedium brachypterum (Gravenhorst, 1802), Lathrobium rufipenne Gyllenhal, 1813, Gabrius trossulus (Nordmann, 1837); Curculionidae: Neophytobius muricatus (Brisout de Barneville, 1867). Первые 6 из указанных видов относятся к тирфофилам, что подтверждает значение Зоринских болот как важного природного резервата для сохранения бореальных видов жесткокрылых в лесостепной зоне.
探討土地增值稅與房地合一所得稅之稅額計算立法
Authors: 林俊宏 林俊宏 , Jim Lin 陳雪貞
Published: October 2021

鑒於近年來房地價格異常上漲，逐步造成房地持有人與租戶間貧富差距拉大，因過往稅制對房地上漲的利潤只課徵偏低的稅負，加速了社會對房地投機的心態，並使房地產價格居高不下，政府為抑制房價快速飆漲，進而修正稅制而實行房地合一所得稅制度，期盼此一制度能有利房價回歸至合理價位。修正前我國房地出售時，土地應課徵土地增值稅，房屋應併入課徵所得稅，理論上，土地增值屬財產交易所得之一種（機會稅），應課徵所得稅。但因為我國已將土地之增值部分課徵土地增值稅，故不再課徵綜合所得稅，因此土地增值稅與綜合所得稅乃採分離課稅的形式。然而分離課稅不能正確衡量納稅義務人之納稅能力，基於漲價歸公的理念，新制房地合一所得稅希藉以補足原土地增值稅未核課部分來抑制房價，但新制實施至今仍有許多未盡之處仍有待討論，因此本文特別針對土地增值稅與房地合一所得稅在課徵範圍、課徵稅率、土地現值計徵標準、稅額計算之優惠及扣除項目等加以比較研究，並提出本文看法。Due to the unusual increase of real property prices in the recent years, the wealth gap between the property holders and the tenants has gradually widened. In the past, the government merely imposed the lower property tax on the rising property profits, so that it has accelerated the social speculation on premises and let the real property prices remain high. For balancing the rapid rise in real property prices, the government had adjusted the property tax and implement the “Integrated Housing and Land Tax” in order to guide the real property price into a reasonable price. Before the implementation of the new tax on per real property transaction, the land should be subject to the old “Land Value Increment Tax,” and the house should be calculated into the income tax. However, the old separately calculation measures on real property tax cannot reflect the taxpayer’s taxability. Based on the idea of confiscating the land profit increase, the new tax has been used to supplement the untaxed part of the old tax to curb the real property prices. However, there are still some imperfect parts on the new tax, this article thus hopes to specifically address and compare the scope, rate, quotation standard, calculation discount and the deduction items between the new “Integrated Housing and Land Tax” and the old “Land Value Increment Tax.”
Life, Unity, and Suffering: The Moral of Cormac McCarthy'sSuttree
Authors: Elmore Jonathan , Elmore Rick
Published: October 2021

Forty years after publication, Suttree remains McCarthy's most enigmatic novel. The one consistent element of what is by now an expansive body of scholarship is an agreement regarding the centrality of the title character. Yet while critics agree Suttree is the key to Suttree, there exists little agreement about the larger message of the novel. Against this confusion, we argue that it is a quest to reconcile his sense of self and understanding of life that drives Suttree's actions throughout the novel, this quest illuminating not only McCarthy's well-documented critique of Western culture but, more importantly, his own alternative conception of life, this alternative an egalitarian vision of society that brings to light the novel's ethical imperative.
Reconsidering Horses and Horsemanship in Blood Meridian and the Border Trilogy
Authors: Sanborn Wallis R.
Published: October 2021

Horsemanship as Cormac McCarthy represents it in his novels of the border Southwest is a variable craft—horsemanship contingent upon the particular needs and practices of the horsemen in each work. In Blood Meridian, the scalphunters use horses as tools to aid in killing. In All the Pretty Horses, John Grady Cole's abilities with horses strain credulity as a nearly chimerical communicative experience exists between the working cowboy and his horses. In The Crossing, Billy and Boyd Parham, who are not professional cowboys, use horses as vehicles, and Billy's horsemanship rests upon an emotional bond to the Parham horses, a bond that is based upon his psychological and emotional ties to the horses. In Cities of the Plain, horsemanship returns to the horse as tool for both constructive utility and extermination, while the working cowboys use horses to eradicate a wild dog population in a bloody excursion that mirrors Blood Meridian and All the Pretty Horses. Thus, in Blood Meridian and the Border Trilogy, horsemanship is a gradation shaped by the means and purposes of the riders as well as the historical locus in which the works are set.
Gender differences in ECG markers of increased risk for malignant arrhythmias, peripheral blood parameters, and adverse outcomes in patients with COVID-19 pneumonia
Authors: Kasim Samet , Alareedh Mohammed , Nafakhi Hussein , Al-Buthabhak Karrar , Nafakhi Ahmed
Published: October 2021

Background: The available data on gender differences in a) markers of cardiac involvement, b) peripheral blood parameters, and c) clinical adverse outcomes related to COVID-19 pneumonia severity are limited in the literature.:
Objectives: To investigate gender differences in ECG markers of increased risk for malignant arrhythmias. This includes T from peak to end (Tp-e) interval, corrected QT (QTc), transmural dispersion of repolarization (TDR)(Tp-e/QTc), and index of cardiac electrophysiological balance (iCEB)(QTc/QRS), peripheral blood parameters, and in-hospital adverse outcomes in patients with COVID-19 pneumonia. Methods: A cross sectional study enrolled patients with COVID-19 pneumonia admitted to hospital from August 20th, to September 30th, 2020. Results: A total of 197 patients were included. Ninety-six (47%) were men and 101 women. There were no significant gender related differences concerning comorbidities. Men had higher QRS values, Tp-e interval and TDR, and lower values of iCEB. No significant gender differences were observed in the distribution of QTc interval. Men stayed longer in the hospital and had more extensive lung injury than women. In men, prolonged QTc interval, low lymphocytes %, high platelet distribution width (PDW), and low hemoglobin (Hb) were the main predictors of adverse in-hospital outcome, while prolonged QTc interval, high PDW, and low platelet count were the main predictors of adverse in-hospital outcome for women. Conclusions: Men had higher TDR values, lower iCEB, stayed longer in the hospital, and had more extensive lung injury than women, suggesting that, despite that there was no significant difference in mortality incidents between the two genders, the difference in surrogate markers may indicate that men are at a higher risk for adverse outcomes.
A importância das áreas verdes no ambiente escolar para desenvolvimento da sensibilização ambiental
Authors: Santana Maria Luciémilly Pereira , Menezes Washington Marcelo Avelino , Andrade Eduardo Victor Ferreira de , Aquino Gilmar Álvaro de , Lins Maria Beatriz Santos , Costa Weverton Williams Silva , Ramos Gabriela Gomes , Santos Denise Maria , Freitas Amanda de Lira , Albuquerque Alciência Silva , Leite Maria José de Holanda
Published: October 2021

O presente trabalho foi realizado em um ambiente escolar, com intuito de avaliar a percepção da gestão escolar sobre áreas verdes através de um questionário aplicado em duas cidades diferen-tes, sendo elas a Escola Estadual Odete Bonfim, localizada na cidade de Maribondo - Alagoas, e Campus de Engenharias e Ciências Agrarias, localizado no Município de Rio Largo – Alagoas. As análises após as pesquisas sobre percepção ambiental demostraram um índice de aproximadamente 70% de conhecimento ambiental dos alunos. Com base nas respostas dos alunos sobre conhecimento ambiental, observou-se carência na educação ambiental; 73,9% de alunos não tiveram aula sobre meio ambiente; apenas 2,1% dos alunos conhecem e visitaram uma área protegida; 15,2% nunca visitou e 82,6% não possuem conhecimento algum desses espaços e sua importância. Pode-se concluir que, referente aos alunos de ensino médio, concluiu-se que o co-nhecimento sobre educação deve ser aprimorado em sala de aula, embora projetos de recicla-gem de lixo e jardinagem existam na escola, visto que, se faz necessário que o aluno entenda na teoria o que estará vivenciando na prática junto com a turma. A percepção ambiental no que tange educação básica necessita de reparos, e devem ser aplicadas unidas a aulas teóricas e práticas, que possibilitem ao aluno o entendimento de realizar projetos, sendo de coleta ou diversos.
The ripple effect: How the Australian Awards for University Teachers (AAUT) build and maintain excellence in teaching and learning across the nation
Authors:   RMIT University, Australia, Carbone Angela
Published: October 2021

In this commentary I provide an overview of the national award program, the Australian Awards for University Teachers (AAUT), that has been running for 23 years. The current federal government has made the decision not to fund the awards after 2021, a decision I believe is not only short-sighted but could be damaging for Australia in the global education market. I argue that the benefits of the awards are widespread in higher education. They recognise and reward creativity and innovation, they have created a culture of collaboration and mentoring that extends across universities and states, and most of all they validate the importance of good quality teaching in universities, providing a recognition and promotion pathway to match that of research awards. I propose three possible options to continue support for this valuable award program and encourage senior academics and past award winners to work as a group and pursue replacement funding and a sustainable management model for this program. The AAUT awards have an integral role in promoting creativity and innovation in teaching and learning, as well as the ripple effect of open promotion pathways, and collaborations across and between universities and across and between disciplines.
Departmental leadership and peer pressure on academic research performance at universities in emerging countries: An empirical study in Vietnam
Authors:   National Economics University, Vietnam, Nguyen Ngoc , Pham Long ,   University of Louisiana, Louisiana, Cox Susie ,   University of Louisiana, Louisiana, Bui Nhuong ,   National Economics University, Vietnam
Published: October 2021

Research performance of lecturers in higher education institutions has become an important topic but many variables are still largely unexplored in current literature. The main objective of this study is to examine the impact of four leadership behaviors of department heads and coworkers on the lecturers’ research performance and the moderating effects of achievement value. A survey was conducted with a sample of 408 Vietnamese lecturers at economics and business management focused universities. Our findings contribute to the literature of job performance in higher education from an organizational behavior perspective by explaining the mid-level impacts of departmental factors affecting research performance. We also discuss potential implications and make recommendations for future research.
FORMULATION AND EVALUATION OF ACECLOFENAC NIOSOMES BY USING MIXTURE OF SURFACTANTS
Authors:   Faculty of Pharmacy, PRIST University East campus, Thanjavur-614 904. Tamil Nadu, India., Sravanthi C.H. , Punitha S.
Published: October 2021

The present study was aimed at the overall improvement in the efficacy, reduced toxicity andenhancement of therapeutic index of aceclofenac. Niosomal delivery system of aceclofenac has beendeveloped by various techniques using mixture of Span 60/40 (surfactant) along with cholesterol in1:1 ratio. The formulations were then characterized with respect to vesicle diameter, drug content,entrapment efficiency, in-vitro drug release and release kinetics. The formulated aceclofenac niosomeswere discrete and round in shape. The lowest entrapment efficiency was found to be 75% (F2) andwas highest in reverse phase evaporation method 95% (F5). Percentage cumulative drug release waswell retarded for up to 24 h in F5 (59%) compared to all other formulations and its release pattern wasanalysed by using various mathematical models and found to follow under zero order kinetics. From thet50% values of F5, it is concluded that the reverse phase evaporation method seems to extend the drugrelease for prolonged period.
ANTIMICROBIAL STUDIES OF NEWLY SYNTHESIZED 1H-BENZOTRIAZOLE-1-ACETYL-AMINO ACID METHYL ESTERS /PEPTIDE DERIVATIVES
Authors:   Department of Pharmaceutical Chemistry G.H.G Khalsa College of Pharmacy, Gurusar Sadhar, Ludhiana, Punjab-141104, India., Kaur K. , Kaur R , Kaur A.
Published: October 2021

Benzotriazole-1-acetic acid was coupled with amino acid methyl esters/ dipeptides/ tripeptides/tetrapeptides in the presence of DCC as a coupling agent and NMM as a base under continuous stirringfor 36 hrs. The reactions were monitored by TLC. The newly synthesized compounds were analyzedand the structures were confirmed by IR and 1H NMR spectroscopy. The synthesized compounds weretested against bacterial strains Bacillus subtilis, Staphylococcus aureus and Escherichia coli by usingciprofloxacin as standard in the concentration of 20?g/mL. All the compounds were also tested againstfungal strains Candida albicans, Aspergillus niger and Penicillium expansum by using fluconazole asstandard in the concentration of 10?g/mL. Compounds 1, 2, 3 and 4 were found to be more potent antimicrobial compounds.
HEPATOPROTECTIVE ACTIVITY OF AERIAL PARTS OF NELUMBO NUCIFERA GAERTN. IN PARACETAMOL AND ISONIAZID-RIFAMPICINE INDUCED HEPATOTOXICITY IN RATS
Authors: Gupta D ,   Department of Pharmacology KLE Universitys College of Pharmacy Bangalore-560010, India.
Published: October 2021

Hepatoprotective activity of ethanolic and aqueous extracts (200 and 400 mg/kg b.w.) of Nelumbo nucifera Gaertn. (NNE and NNA respectively) was evaluated by paracetamol and Isoniazid-rifampicine (INH-RMP) induced hepatotoxicity models. In paracetamol induced hepatoxicity model, NNA 400 and NNE 400 produced significant (p<0.005) reduction in SGOT level when compared to that of control group. Treatment with NNE 200, NNE 400 and NNA 400 produced significant reduction (p<0.01) in SGPT levels when compared to that of control group. SALP levels were significantly (p<0.001) reduced in animals treated with Silymarin (standard), ethanolic and aqueous extracts at both doses when compared to that of control. In INH-RMP induced hepatotoxicity model, significant (p<0.001) reduction in SGOT levels was produced in animals treated with NNA 200 and 400, NNE 200 and 400, when compared to control group animals. Ethanolic and aqueous extracts of Nelumbo nucifera at both doses produced significant (p<0.05 and 0.001 respectively) decrease in the SGPT and SALP levels when compared with control group. Hepatoprotective activity was found to be dose dependent. Significant hepatoprotective activity produced by ethanolic & aqueous extracts of Nelumbo nucifera may be a consequence of synergistic effect of the constituents present in the extracts namely, β-sitosterol and flavonoids (kaempferol, quercetin etc.) The results suggest that the ethanolic and aqueous extracts (NNE and NNA) of Nelumbo nucifera aerial parts possess significant hepatoprotective activity.
SYNTHESIS AND EVALUATION OF SOME NOVEL TRIAZOLO BETA-LACTAM DERIVATIVES FOR THEIR ANTI-INFLAMMATORY ACTIVITY
Authors:   Abasaheb Kakade College of B. Pharmacy Bodhegaon, Tal-Shevgaon-414502 Dist- Ahmednagar, Maharashtra, India, Wable N.B , Musmade D.S , Gawali V. B. , Pattan J. S. , Shrikumar S. , Chaudhari S. P.
Published: October 2021

A series of substituted triazole based β-Lactam derivatives were synthesized. The structures of the synthesized compounds were characterized and confirmed by IR, 1H- NMR and CHN analysis. The synthesized compounds were evaluated for their anti-inflammatory activity. All the compounds have shown promising anti-inflammatory activity when compared with standard drug Ibuprofen.