bluuebunny/crossref_metadata_2025 huggingface dataset:
Building Loyalty on the Margins: Interwar Yugoslavia and Emigrants from the Julian March and Prekmurje
Authors: Zobec Miha
Published: February 2022

By examining the cases of emigrants coming from the Julian March to Argentina and Prekmurje to the United States, the article evaluates state-diaspora relations in the interwar context of shifting borders and changing political regimes. Whereas the Slovene-speaking population of Prekmurje, due to lasting Hungarian influence, was reluctant to embrace the Yugoslav idea, Slovene and Croat emigrants from the Julian March were fond of it. Assessing the methods of the Yugoslav extraterritorial nation-building process and emigrants’ identifications, the author suggests that while Prekmurje emigrants maintained their non-national identity, the Julian March diaspora developed its own vision of the Yugoslav “homeland.”
Between Humanitarianism and Politics: Some Aspects of the Relief Efforts by Yugoslav Immigrants in the United States
Authors: Đikanović Vesna
Published: February 2022

The article examines specific aspects of the humanitarian engagement of Yugoslav immigrants in the United States during World War II. In addition, it aims to highlight how particular ideological, political, and ethnonational views were expressed through the organization, cooperation, and engagement in humanitarian actions. The article reviews the engagement of the United Committee of South-Slavic Americans (UCSSA), an organization whose one activity was sending aid to vulnerable compatriots in the old homeland. It also sheds light on a specific endeavor, namely, the process of loading the Yugoslav ship with humanitarian aid for the partisans and civilians in the liberated parts of Yugoslavia.
The Perceptions of Aging among Iranian Migrants: Evidence from Nevsehir, Turkey
Authors: Islam Mozharul
Published: February 2022

The paper looks at perceptions of aging among elderly Iranian migrants in Nevsehir, Turkey. The author explores how socioeconomic and cultural factors and the transit migrant status of these migrants affect their perceptions of aging. The study used a semi-structured questionnaire to conduct in-depth interviews. It suggests that wage discrimination plays a significant role in determining the respondents’ perceptions of aging due to the lack of official work permits for Iranian migrants. It also explores how the transit migrant status of elderly Iranian migrants and the uncertainty of their stay in Turkey restrict their social networks and access to social protection, sharply shaping their perceptions of aging.
Mc-DNN
Authors: Tembhurne Jitendra Vikram , Almin Md. Moin , Diwan Tausif
Published: February 2022

With the advancement of technology, social media has become a major source of digital news due to its global exposure. This has led to an increase in spreading fake news and misinformation online. Humans cannot differentiate fake news from real news because they can be easily influenced. A lot of research work has been conducted for detecting fake news using Artificial Intelligence and Machine Learning. A large number of deep learning models and their architectural variants have been investigated and many websites are utilizing these models directly or indirectly to detect fake news. However, state-of-the-arts demonstrate the limited accuracy in distinguishing fake news from the original news. We propose a multi-channel deep learning model namely Mc-DNN, leveraging and processing the news headlines and news articles along different channels for differentiating fake or real news. We achieve the highest accuracy of 99.23% on ISOT Fake News Dataset and 94.68% on Fake News Data for Mc-DNN. Thus, we highly recommend the use of Mc-DNN for fake news detection.
A Context-Independent Ontological Linked Data Alignment Approach to Instance Matching
Authors: Barbosa Armando , Bittencourt Ig I. , Siqueira Sean W. , Dermeval Diego , Cruz Nicholas J. T.
Published: February 2022

Linking data by finding matching instances in different datasets requires considering many characteristics, such as structural heterogeneity, implicit knowledge, and URI (Uniform Resource Identifier)-oriented identification. The authors propose a context-independent approach to align Linked data through an alignment process based on the ontological model’s components and considering data’s multidimensionality. The researchers experimented with the proposed approach against two methods for aligning linked data in two datasets and evaluated precision, recall, and f-measure metrics. The authors also conducted a case study in a real scenario considering a Brazilian publication dataset on computers and education. This study’s results indicate that the proposed approach overcomes the other methods (regarding the precision, recall, and f-measure metrics), requiring less work when changing the dataset domain. This work’s main contributions include enabling real datasets to be semi-automatically linked, presenting an approach capable of calculating resource similarity.
A New Alignment Word-Space Approach for Measuring Semantic Similarity for Arabic Text
Authors: Ismail Shimaa , Shishtawy Tarek EL , Alsammak Abdelwahab Kamel
Published: February 2022

This work presents a new alignment word-space approach for measuring the similarity between two snipped texts. The approach combines two similarity measurement methods: alignment-based and vector space-based. The vector space-based method depends on a semantic net that represents the meaning of words as vectors. These vectors are lemmatized to enrich the search space. The alignment-based method generates an alignment word space matrix (AWSM) for the snipped texts according to the generated semantic word spaces. Finally, the degree of sentence semantic similarity is measured using some proposed alignment rules. Four experiments were carried out to evaluate the performance of the proposed approach, using two different datasets. The experimental results proved that applying the lemmatization process for the input text and the vector model has a better effect. The degree of correctness of the results reaches 0.7212 which is considered one of the best two results of the published Arabic semantic similarities.
Virtual Reality Simulator Enhances Ergonomics Skills for Neurosurgeons
Authors: Alsharif Hind , Alhalabi Wadee , Alkhateeb Abdulhameed Fouad , Shihata Salah , Bajunaid Khalid , AlMansouri Salwa Abdullah , Pasovic Mirza , Satava Richard , Sabbagh Abdulrahman J.
Published: February 2022

This paper aims to assess the needs of neurosurgical training in order to strategize the future plans for simulation and rehearsal. The main objective is to investigate the ability of virtual reality to enhance the training. An online questionnaire has been conducted among surgeons practicing in different countries across the globe. The study shows significant differences in rehearsal methods and surgical teaching methods practiced by the respondents. Among respondents, 90% did believe that virtual reality technology can serve surgical training, and almost all respondents agreed that there is a gap in the existing neurosurgical training in terms of operating room ergonomics. Adequate education on surgical ergonomics might lead to an improvement in the outcomes for both surgeon and patient. The contribution of the paper is twofold. One side investigates the new requirements for the enhancement of neurosurgeon training and adoption on a virtual reality simulator. The other side contributes to the body of knowledge related to the required ergonomics skills.
Scholar Recommendation Based on High-Order Propagation of Knowledge Graphs
Authors: Li Pu , Li Tianci , Wang Xin , Zhang Suzhi , Jiang Yuncheng , Tang Yong
Published: February 2022

In a big data environment, traditional recommendation methods have limitations such as data sparseness and cold start, etc. In view of the rich semantics, excellent quality, and good structure of knowledge graphs, many researchers have introduced knowledge graphs into the research about recommendation systems, and studied interpretable recommendations based on knowledge graphs. Along this line, this paper proposes a scholar recommendation method based on the high-order propagation of knowledge graph (HoPKG), which analyzes the high-order semantic information in the knowledge graph, and generates richer entity representations to obtain users’ potential interest by distinguishing the importance of different entities. On this basis, a dual aggregation method of high-order propagation is proposed to enable entity information to be propagated more effectively. Through experimental analysis, compared with some baselines, such as Ripplenet, RKGE and CKE, our method has certain advantages in the evaluation indicators AUC and F1.
Strategic Framework for Innovative Tourism and Sustainable Development in Namibia
Authors: Baporikar Neeta
Published: February 2022

Globally the importance of the tourism sector for economic and sustainable development has already been acknowledged. Namibia is no exception. Endowed with natural beauty wildlife, deserts, and beautiful beaches the tourism sector is clearly acknowledged in the development policies and plans. Despite this, there are few comprehensive studies that deal with strategic aspects of neither the tourism sector nor frameworks to enhance innovative tourism for sustainable development. Due to such precincts and lack of comprehensive research, strategic management of tourism and its development to the fullest potential is difficult. Tourism is a powerful vehicle for economic growth and job creation is a reckoned global phenomenon. International tourist arrivals to SSA have been on increase making it one of the fastest-growing regions in the world. Hence, adopting an exploratory approach with a systematic literature review with contextual analysis this study aims to fill this gap and deliberates on the requisite strategic framework for innovative tourism and sustainable development in Namibia.
Inoculation with Rhizobium tropici can totally replace N-fertilization in the recently released BRSMG Uai bean cultivar
Authors: Oliveira Dâmiany Pádua , Rufini Márcia , Martins Fábio Aurélio Dias , Silva Jacqueline Savana da , Aragão Osnar Obede da Silva , Santana Márcio José de , Andrade Messias José Bastos de , Moreira Fatima Maria de Souza
Published: February 2022

The BRSMG Uai common bean cultivar (Phaseolus vulgaris L.) unites traits required by producers, such as high yield and upright stands, the latter of which is considerably improved in relation to previously released cultivars such as BRSMG Madrepérola and Pérola. However, the potential of the cultivar to form symbiotic relationships with rhizobia to fix N2 has not yet been assessed. Here, field experiments were conducted to assess the efficiency of biological nitrogen fixation (BNF) in the cultivar, and to compare this to the efficiencies of other genetic materials widely grown throughout Brazil (BRSMG Madrepérola and Pérola). Experiments were conducted on two Oxisols in Minas Gerais State, Brazil (one during the dry season in the south, and the other during the winter season in the Alto-Paranaíba region), under a no-tillage system over maize stover. A randomized block experimental design was implemented in a 3 × 3 factorial arrangement with four replicates. Individual and combined Analysis of Variance were performed and the data were normalized. Homogeneity of the residual mean squares was observed. Significant effects of factors were identified by Scott-Knott tests and F tests. The BRSMG Uai cultivar responded to inoculation with the rhizobial strain CIAT 899, with yields similar to those achieved upon fertilization with 80 kg ha-1 of N-urea and to the yields of the BRSMG Madrepérola and Pérola cultivars inoculated with the same rhizobial strain. In terms of commercial use, this cultivar may be successful under either of the management practices adopted for N supply, and from the perspective of plant breeding, it has potential for inclusion in breeding programs directed toward improving BNF.
Detection and transmission of Fusarium verticillioides in corn seeds according to the plant stage
Authors: Sousa Rosângela Ribeiro de , Osório Pedro Raymundo Argüelles , Nosé Natália Pinto e , Arruda Gabriel Leda de , Ferreira Talita Pereira de Souza , Haesbaert Fernando Machado , Santos Gil Rodrigues dos
Published: February 2022

The objective of this study was to evaluate the transmissibility of F. verticillioides, in corn seeds, when inoculated in different phenological stages. The plants were inoculated with the pathogen at the following stages: V7, V9, R1, R2, R4, and R6. The experiments were conducted in pots, in a completely randomized design, with six replications. The fungus infection rate in the seeds was verified through the health test (Blotter Test). The significance of the contrast between the phenological stages and in the two experiments (rainy season and dry season), and productivity showed plant-seed transmission of F. verticillioides in all phenological stages. The PCR technique was able to reveal up to the lowest level, 1% incidence of F. verticillioides in corn seeds. There was a significant difference between the times of plant inoculation and the incidence of the fungus in the seeds. Plants inoculated in the reproductive phase transmitted F. verticillioides for seeds with the highest rate of infection, in the two experiments, in the rainy season (V7 - 48; V9 - 46; R1 - 77.33; R2 - 84; R4 - 96; R6 - 96.67; and Test - 14.67%), and dry season (V7 - 46.67; V9 - 66; R1 - 75.33; R2 - 95.33; R4 - 98; and R6 - 97.33%). In this way, the present work demonstrated that in the reproductive phenological stages R2, R4, and R6, the corn plant was more susceptible to infection with F. verticillioides, and that it also resulted in a decrease in grain productivity.
Prevention of thinned wafer deformation during thermocompression bonding and multi-die stacking supported by temporary bonding materials
Authors: Guerrero Alice , Bex Pieter , Jones Andrew M. , Southard Arthur , Dong Daojie , Phommahaxay Alain , Beyne Eric
Published: February 2022

Process flows for memory stacking or other heterogeneous integration schemes benefit from die bonding on a thinned silicon wafer 100 μm or less. In scenarios where a thinned device wafer contains features such as microbumps or Cu pillars, a carrier and temporary bonding material (TBM) facilitate the support of the fragile landing wafer during thermocompression bonding (TCB). The landing wafer in this case is vulnerable to deformations including loss of die planarity, Si bulging, Si or low k dielectric cracking, and damage to the underlying device wafer topography.

In this paper, a dual layer system for temporary bonding is presented that maintains the integrity of a thinned device wafer during and after TCB. This is achieved with TBM materials which do not reflow at typical TCB conditions. The approach is to simulate TCB conditions which demonstrate the performance between different underlying TBM materials. A method which tracks the bond head z-axis over time during a TCB cycle is described which in turn yields information on the degree of temporary substrate deformation due to TCB force and temperature. The experiments include a worst-case scenario of multiple TCB cycles in the same position to mimic multi-die stacking. Finally, the impact of process conditions on Cu pillars with solder caps embedded in a thinned wafer bond line will be discussed.
Different perspectives for monitoring nociception during general anesthesia
Authors: Martinez-Vazquez Pablo , Jensen Erik Weber
Published: February 2022

Safe anesthesia is achieved using objective methods that estimate the patient’s state during different phases of surgery. A patient’s state under anesthesia is characterized by three major aspects, which are linked to the main effects produced by each of the families of anesthetic agents administered: hypnosis, analgesia, and muscular relaxation. While quantification techniques designed to assess muscular relaxation under neuromuscular blocking agents have a relatively long history with a high degree of standardization and understanding (e.g., the train-of-four), the knowledge and techniques used to the depth of hypnosis assessment suffer from a lesser degree in both standardization and interpretation due to brain complexity. The problem of standardization and interpretation in the analgesia and nociception assessment increases since it involves more systems, the central nervous system, and the autonomic nervous system.This helps to explain why there are multiple a priori valid approaches to develop nociception monitoring from different interpretations and physiological bases of noxious stimuli processing. Thus, in this review, the current monitoring technologies clinically available for estimating a patient’s nociception under general anesthesia are described.
Surgically induced astigmatism and posterior corneal curvature changes following phacoemulsification
Authors: Sheoran Khushboo , Arya Sudesh K , Bansal Rakesh K , Jinagal Jitender , Jha Ujjwal P
Published: February 2022

Purpose:

To primarily compare surgically induced astigmatism (SIA), total and posterior corneal curvature, pachymetry, and their stabilization after 2.2 and 2.8 mm clear corneal incision in phacoemulsification.

Methods:

A randomized, prospective interventional study of 130 patients (130 eyes) of either sex having senile cataract (>40 years) divided randomly into two groups. The patients underwent uncomplicated phacoemulsification surgery with foldable intraocular lens implantation using 2.2 mm (group 1) and 2.8 mm incisions (group 2). The patients were evaluated preoperatively and followed-up at first, third, and sixth weeks.

Results:

Mean SIA was less in group 1 at all the follow-up visits which was not statistically significant (P value – 0.507 (at week 1), 0.626 (at week 3), and 0.312 (at week 6). Mean SIA decreased from week 1 to week 6 in both the groups. Both the groups showed an increase in SIA with the increase in the hardness of cataract. Posterior keratometry (k1 and k2) showed statistically significant steepening in the first postoperative week, followed by gradual flattening which continued till the sixth week postoperatively. Posterior astigmatism increased in both the groups at week 1 (not statistically significant). Thereafter, it decreases and does not change significantly after 3 weeks. Pachymetry increased significantly (P value < 0.001 in both the groups) in the first week in both the groups and thereafter stabilizing at 3 weeks.

Conclusion:

Reducing the incision size does not result in any significant reduction in SIA. We observed that the posterior corneal curvature majorly stabilized by 3 weeks, but some stabilization continued till 6 weeks.
Polynomial Tau-Functions for the Multicomponent KP Hierarchy
Authors: Kac Victor G. , van de Leur Johan W.
Published: February 2022

In a previous paper we constructed all polynomial tau-functions of the 1-component KP hierarchy, namely, we showed that any such tau-function is obtained from a Schur polynomial

s_{\lambda}(t)

by certain shifts of arguments. In the present paper we give a simpler proof of this result, using the (1-component) boson–fermion correspondence. Moreover, we show that this approach can be applied to the

s

-component KP hierarchy, using the

s

-component boson–fermion correspondence, finding thereby all its polynomial tau-functions. We also find all polynomial tau-functions for the reduction of the

s

-component KP hierarchy, associated to any partition consisting of

s

positive parts.
BOOK-TAX-DIFFERENCES ANORMAIS E PERSISTÊNCIA DOS RESULTADOS CONTÁBEIS E TRIBUTÁRIOS EM EMPRESAS DE CAPITAL ABERTO LISTADAS NO BRASIL
Authors: Brunozi Júnior Antonio Carlos , Kronbauer Clóvis Antônio , Alves Tiago Wickstrom , Martinez Antônio Lopo
Published: February 2022

Este estudo teve como objetivo avaliar as relações das BTD, como reflexos de atividades para o gerenciamento de resultados, na persistência dos resultados contábeis e tributários em empresas de capital aberto listadas no Brasil. É uma pesquisa que contribui no país ao relacionar as BTD Anormais com a qualidade dos lucros em períodos anteriores e posteriores às IFRS. Para atingir a essas pretensões, este estudo considerou 290 empresas não financeiras listadas na B3, no período de 2002 a 2015. Foi aplicada a técnica de dados em painel dinâmico com o método de momentos generalizados (GMM). Os resultados revelaram que as BTD Anormais e a sua interação com os accruals diminuem a persistência dos resultados contábeis na amostra. Para a persistência dos resultados tributários, as BTD Anormais individualmente, e suas interações com os accruals e o fluxo de caixa operacional influenciaram negativamente a previsão dos resultados tributários futuros. Com isso, neste estudo, há implicações sobre que as BTD devem ser consideradas pelos seus componentes, com os discricionários causando assimetria informacional e afetando a qualidade dos lucros nas empresas. Além disso, observou-se que, com as IFRS, a separação Book-Tax pode ser desfavorável, principalmente devido à subjetividade da Contabilidade Financeira, não causando os efeitos de melhorias informacionais desejados com a criação destes padrões.
O PAPEL DO SISTEMA DE CONTROLE GERENCIAL NA TRANSIÇÃO ENTRE ESTÁGIOS DO CICLO DE VIDA ORGANIZACIONAL EM UMA EMPRESA FAMILIAR
Authors: Moreira Leide Vania Miranda , Frezatti Fábio
Published: February 2022

Esta pesquisa teve como objetivo compreender o papel do sistema de controle gerencial (SCG) na evolução dos estágios do Ciclo de Vida Organizacional (CVO), particularmente no que tange às transições entre estágios em uma empresa familiar brasileira. O estudo foi realizado por meio da abordagem de estudo de caso, em um grupo de empresas de origem familiar, com mais de 50 anos de existência, que tem passagem pelos diversos estágios do CVO. Entre as contribuições do caso, resulta a identificação de períodos de subestágios de transição, que embora citados como possíveis, não têm sido evidenciados e incluídos nos modelos ou estudos cross-sectionals. Isso ocorre especialmente, entre as fases do Crescimento para a Maturidade e da Maturidade para a Renovação com reorganizações estruturais, preparação e implementação de controles, onde os mecanismos do Sistema de Controle Gerencial agem como suporte e facilitadores ao oferecer novas ferramentas nos processos de planejamento e controle das operações que se tornam mais complexas conforme a empresa atinge os estágios mais avançados do CVO.Em termos de contribuições práticas, o trabalho agrega ao repertório de exemplos, trazendo reflexão e aprendizado para os gestores e empreendedores das empresas familiares sobre o papel do sistema de controle gerencial nas transições de estágios que através da compreensão do fenômeno podem adaptar o caso as mais diversas variações de configurações internas, de forma a gerenciar as operações e se preparar para os novos ciclos que as organizações percebam como mais desejáveis com implementação de mecanismos do SCG para atender as necessidades de informações em cada estágio do CVO.
CONSERVADORISMO CONDICIONAL EM FUNÇÃO DE DEMANDA E SINALIZAÇÃO INFORMACIONAL NO MERCADO BRASILEIRO
Authors: Passos Lineker Costa , Coelho Antonio Carlos
Published: February 2022

Investigaram-se interações entre demanda por categoria de investidores institucionais e sinalização de gestores em torno de qualidade informacional eficiente; esta foi mensurada pelo conservadorismo condicional (CC) resultante do reconhecimento tempestivo assimétrico de perdas (ALRT); 361 firmas listadas na B3 (4.408 observações-ano) foram a amostra da pesquisa, com dados do período 1998-2015. Conservadorismo condicional foi estimado segundo Ball e Shivakumar (2005) e participação relevante de investidores institucionais na base acionária e em órgãos diretivos das firmas foi a proxy para demanda informacional. MQO múltiplo com estimação por GMM – System balizaram os testes processados. Constatou-se que a demanda informacional de investidores sofisticados incrementa com significância o nível de ALRT para todas as categorias amostradas (Fundo de Pensão e de Investimentos, Instituição Financeira, Seguradoras e Administradores de Carteiras); já o CC apenas não se manifesta para esta última categoria. Sob a hipótese de ALRT e CC, inferiu-se que a demanda dessas categorias influenciou a sinalização da informação contábil eficiente por gestores, o que implica que informações sobre a situação econômica das firmas importam para investidores sofisticados. O estudo fornece evidências de que, mesmo em países com ambiente institucional com escasso incentivo econômico, o reporte de informações contábeis eficientes atende à demanda informacional de classes de investidores sofisticados; assim, se contribui para futuras agendas de pesquisa que se dediquem a maior aprofundamento de tal questão em outros mercados de capital similares ao do Brasil.
THE EFFECT OF DEBT CHARACTERISTICS ON THE RECOGNITION OF IMPAIRMENT LOSSES
Authors: Simon Davi Souza , Macagnan Clea Beatriz
Published: February 2022

This paper investigates the role played by debt regarding impairment practices of Brazilian publicly traded firms when there are market expectations for the booking of impairment losses, motivated by the premise that debt contracting is the most important source of demand for impairment rules. Our sample of Brazilian publicly traded firms includes 206 unique firms and 7 calendar years, resulting in 1010 firm-year observations. Within this setting, 98 out of 206 firms are in persistently low market-to-book states in at least one period during our sample years. Despite that, there are only 51 firm year observations, regarding only 21 unique firms, in which an impairment loss was recorded. We test debt related hypothesis analyzing the statistical relation between the level of unrecognized economic losses and four debt related variables, the debt to equity ratio, the ratio of short-term debt to total debt, the presence of bonds in the companies’ liabilities and the level of debt financing in the year t. We report evidence that there is an inverted u-shaped relationship between leverage and the level of unrecognized losses. This result suggests that accounting conservatism decreases once the firm secures debt funding but increases for more indebted firms. Short term debt is positively associated to the level of unrecognized impairment losses, indicating that the constant monitoring managers are subject to when they have to frequently renegotiate debt substitutes for accounting conservatism.
IMPACT OF MACROECONOMIC VARIABLES ON THE COMPONENTS OF FINANCIAL STATEMENTS OF LATIN AMERICAN PUBLIC COMPANIES
Authors: Noriller Rafael Martins , Silva César Augusto Tibúrcio
Published: February 2022

This study (i) measures the causal relationship between macroeconomic indicators and the financial statements of Latin American public companies, (ii) and determines the relationship between components of financial statements of Latin American public companies and their respective lagged variables. To carry out the study, estimates GMM of Arellano and Bond and GMM System were adopted, with secondary data extracted from Thomson Reuters Eikon and Word Bank. From the estimates, which had a sample of 150 companies, identified the causal relationships (i) of the Exchange Rate in Total Assets, Net Revenue and Equity, (ii) of the GDP in Equity and Net Income, (iii) and Net Income with its first lag. Thus, this research advances the literature by demonstrating the influence of macroeconomics, in a different way, on the components of financial statements.
DESEMPENHO ECONÔMICO E FINANCEIRO E REMUNERAÇÃO DE EXECUTIVOS EM EMPRESAS BRASILEIRAS FAMILIARES E NÃO FAMILIARES DOS SEGMENTOS CÍCLICO E NÃO CÍCLICO
Authors: Santos Thaisa Renata , Silva Júlio Orestes
Published: February 2022

Este artigo possui o objetivo de verificar a relação entre o desempenho econômico e financeiro e a remuneração concedida aos executivos nas empresas brasileiras familiares e não familiares de capital aberto pertencentes aos setores de consumo cíclico e não cíclico pela análise em amostras com predominância de empresas familiares. O procedimento metodológico empregado foi o método de análise de dados em painel com modelo econométrico de regressão múltipla, adicionado de dummy de controle familiar, por meio de dados obtidos junto à Economatica® no período de 2010 a 2015. Os resultados demonstraram que o controle, propriedade e gestão das empresas familiares têm influência negativa na remuneração concedida aos executivos da diretoria que compõem o conselho estatutário da empresa e também no desempenho econômico e financeiro para a remuneração dos executivos quando comparadas às empresas não familiares. A contribuição teórica e prática desta pesquisa é complementar a estudos anteriores que investigam a remuneração dos executivos em empresas familiares e não familiares. O que se identifica é que, por meio da Teoria da Agência, empresas familiares assumem comportamentos distintos em relação à remuneração dos executivos, assim como em relação ao desempenho econômico e financeiro para remuneração dos executivos, por incorrerem em menores custos de agência. A pesquisa contribui ao propor que a menor remuneração e o menor desempenho econômico-financeiro podem ser explicados pelo menor custo de agência e pelas características das empresas familiares, ou seja, controle centralizado na família e interesses que vão além dos aspectos econômico-financeiros: a tradição do negócio, objetivos não econômicos e em horizonte de longo prazo.
PERCEPÇÃO DE JUSTIÇA ORGANIZACIONAL E SEUS REFLEXOS NA SATISFAÇÃO E INTENÇÃO DE TURNOVER DE AUDITORES INTERNOS
Authors: Bernd Daniele Cristina , Beuren Ilse Maria
Published: February 2022

Este estudo analisa as interações entre a percepção de justiça organizacional (dimensões distributiva, processual e interacional), satisfação no trabalho e intenção de turnover de auditores internos. Uma pesquisa de levantamento foi realizada com profissionais de auditoria interna e obteve-se um total de 126 respostas válidas, analisadas a partir da técnica de modelagem de equações estruturais. Os resultados revelaram que a justiça organizacional (dimensões distributiva e processual) se relaciona diretamente de forma positiva e significativa com a satisfação no trabalho e negativamente com as intenções de turnover. A relação entre a justiça organizacional (dimensões distributiva e processual) e as intenções de turnover é mediada pela satisfação no trabalho, com destaque para a dimensão processual. Assim, conclui-se que a justiça organizacional pode atuar tanto de forma proativa, ao proporcionar um ambiente capaz de gerar níveis de bem-estar funcional (satisfação), quanto de modo disfuncional nas organizações, ao propiciar intenções de se retirar da organização (turnover). Portanto, um alerta aos gestores sobre a relevância de um ambiente justo, com políticas de remuneração e processos de gestão explícitos, para que as interações entre a organização e funcionários possam proporcionar resultados atitudinais e comportamentais positivos.
INFLUÊNCIAS DA REGULAÇÃO NA QUALIDADE DAS INFORMAÇÕES CONTÁBEIS NO ÂMBITO DO MERCADO DE CAPITAIS: UM ENSAIO TEÓRICO
Authors: Cappellesso Géssica , Niyama Jorge Katsumi , Rodrigues Jomar Miranda
Published: February 2022

O estudo teve como objetivo discutir, de forma teórica, como a regulação da contabilidade pode influenciar a qualidade das informações contábeis divulgadas ao mercado de capitais. Para isso, considerou-se a regulação como uma determinante direta da qualidade da informação contábil, além da sua capacidade de influenciar as características de gerenciamento de resultados, conservadorismo e reconhecimento oportuno das perdas, consideradas proxies da qualidade da informação contábil. A discussão aponta que a regulação da contabilidade afeta a qualidade da informação mediante seus papeis de monitoramento, normatização e enforcement, sendo esses complementares. Como monitor, os órgãos reguladores do mercado de capitais buscariam melhorar a qualidade das informações contábeis, restringindo o gerenciamento de resultados e favorecendo o conservadorismo e o reconhecimento oportuno das perdas. A normatização, como a adoção das IFRS e SOX, também tem esses objetivos, mas a regulação pode acabar fornecendo incentivos para o gerenciamento de resultados, devido ao escrutínio regulatório e às consequências políticas adversas. Enfim, o nível de enforcement, representado pelo ambiente institucional, busca garantir a aplicação das normas e o atendimento do objetivo da regulação, sendo um moderador importante para determinar como a regulação influenciaria efetivamente a qualidade da informação contábil. Portanto, conclui-se que a regulação da contabilidade é capaz de influenciar a qualidade da informação contábil de forma direta e indireta, mas que nem sempre os efeitos serão uniformes em todos os países, pois irá depender do nível de enforcement.
TRANSPARÊNCIA PASSIVA DO GOVERNO FEDERAL BRASILEIRO: O MESMO ACESSO PARA TODOS?
Authors: Peres Luciano Nurnberg , Sasso Maiara , Paula Marcelino José de , Varela Patrícia Siqueira
Published: February 2022

O objetivo deste artigo é analisar a associação entre os tipos de resposta e as características dos solicitantes dos pedidos de acesso à informação do governo federal brasileiro, no período de 2012 a 2017. Com base na literatura sobre determinantes da transparência, foram elaboradas as hipóteses de pesquisa para testar se as características dos solicitantes de informações estavam associadas com os tipos de resposta fornecida pelo governo federal. Os dados foram analisados por meio de estatísticas descritivas e da técnica de Análise de Correspondência Múltipla (ACM). Dentre os principais resultados, destaca-se que as respostas do governo federal aos pedidos de acesso à informação não possuem forte associação com as características dos solicitantes. Portanto, há outros fatores que poderiam explicar o tipo de resposta, como o conteúdo da informação solicitada e/ou a complexidade do pedido.
Scalanie uniwersum. Krytyka translatorska pośród kontekstów recepcji przekładowej poezji H.P. Lovecrafta w Polsce
Authors: Luboń Arkadiusz
Published: February 2022

Consolidating the Universe. Translation Criticism among Contexts of Translational Reception of H.P. Lovecraft’s Poetry in Poland

The article discusses the influence of translator’s criticism and other extra-textual factors on the translations of poetry by Howard Phillips Lovecraft. Since the very first renditions of his Fungi from Yuggoth sonnets by Jerzy Płudowski and Leszek Lachowiecki included in two anthologies of horror poetry, Polish versions of Lovecraft’s verses have always been modified in the process of interlinguistic transfer according to either sole preferences of the publishing houses and evaluations proposed by critics of the English originals or the translators’ reception of the previous Polish variants. In most cases these modifications resulted from more or less stereotypical visions of the American writer held by the translators and were aimed at establishing links to his other works already published in Poland (short stories, essays, letters). Thus effects of the semantic shifts, detectable also in the latest variants by Krzysztof Azarewicz and Mateusz Kopacz, can be referred to as consolidating the universe of the writer’s biographical legend and literary works which is more coherent in the Polish target texts than in the originals.
Porozumienie jako forma zarządzania
Authors: Bujak Zbigniew , Nierenberg Bogusław
Published: February 2022

Agreement as a Form of Management

The starting point for the research presented in the article, the authors made the statement by Mary Parker Follett that the conflict is not a problem in the operation of an organization, because it creates a significant difference in social potential, but the lack of a solution to a given conflict can destroy any organization, including the state. The purpose of this article is to identify an agreement as an effective form of management. The authors traced the origins and effects of various social agreements over the centuries. They analyzed in detail the Polish agreement which went down in history as the Round Table. One of the authors of this text, Zbigniew Bujak, was a participant in these deliberations, so the authors made the ethnography and autoethnography of the organization one of the research tools. As a result of the conducted research, they identified the most important determinants that determine the effectiveness of an agreement or its lack. The authors indicated that an agreement is a sine qua non condition for effective management, regardless of the form and size of the organization.
Logo as a Tool of European Union Countries’ Destination Branding
Authors: Adamus-Matuszyńska Anna , Doktorowicz Krystyna , Dzik Piotr
Published: February 2022

Developing a coherent and comprehensive brand of a country is of vital importance for a destination in the contemporary global world. There seems to be a recognizable gap in the literature regarding the application of visual signs practiced in country branding. The subject of the study: The research identifies the logos of the European Union countries used in place branding. The purpose of the study is the exploration of the logo content from the senders’ perspective, i.e., the structures and organizations responsible for the country branding. There are many reasons why logos are used in place branding practice. The authors decided to focus on the logo as a form of controlled and projected message communicated via media and ICT. Cognitive gap: The research conducted so far has focused on the reception of logos by the recipients. The presented research attempts to examine the visual message contained in logos from the senders’ perspective. Research methods and data collection techniques: The content analysis method was used to study the visual identity of the countries. The authors collected logos and scrutinised them using Beyrow and Vogt as well as Mollerup’s taxonomy. The results of the study illustrate how governmental institutions, which are responsible for country branding, portray countries using visual identity on the Internet, social media, and their own media.
Poszukiwanie determinantów jakości programu jako elementów strategii w mediach publicznych. Model trójkąta sił jakości
Authors: Rogowski Sławomir
Published: February 2022

Exploring Determinants of Program Quality in Public Media As Elements of Strategy. The Quality Power Triangle Model

The purpose of the article is to present the importance, the function of program quality in public media, as well as the influence of “quality” on the creation of strategy and success of stations. The first part of the paper is devoted to the analysis of the literature on the subject, thanks to which the significant meaning of quality in this measure was shown. The second part presents the application of the media quality forces triangle model to the research. Consequently, the analysis of the results of the surveys conducted with this method in 2015 and 2021 is presented. This research shows the differential influence of the factors that were introduced in the survey on the basis of quality descriptors. The respondents came from two groups: media professionals and students. In their opinion, qualified staff and station creators have the greatest influence on the two-seeing quality, in second place is the knowledge of the audience market, and in third place were the factors that create the station’s financing. Moreover, the results of the study show interesting differences in opinions among the surveyed groups over several years.
Mowa nienawiści w mediach społecznościowych – możliwości automatycznej detekcji i eliminacji
Authors: Wieczorkowski Jędrzej , Suwińska Aleksandra
Published: February 2022

Hate Speech on Social Media – The Possibility of Automatic Detection and Elimination The article deals with the issues of hate speech and other forms of verbal aggression on the Internet as well as the possibility of their automatic detection. The paper discusses the studies confirming the partial effectiveness of text mining methods in the automatic detection of hate speech on social media. Hate speech is related to verbal aggression resulting from belonging to a group (national, racial, religious, etc.) and has become a significant problem in the social and economic context. Automatic detection significantly support the management of online news websites and social media due to the moderation of the received content. Moreover, eliminating online hate speech reduces its negative social and economic effects. The linguistic and cultural specificity of the hate speech are the problem, and the gap so far is solving the problem in Polish conditions. The study used the Tweeter database. Then, methods such as artificial neural networks, naïve Bayes classifier and support vector machine were used. The obtained results confirm the thesis about the possibility of using text mining methods in the process of reducing hate speech, but at the moment the described methods do not allow for full automation of the elimination of such content. The issue was presented in the article primarily in the context of the significance and scale of the problem and the possibility of solving it, and less from the point of view of the technical details.
International knowledge transfer in setting-up subsidiaries: the role of context.
Authors:   , Bechtle Christian
Published: February 2022

New foreign manufacturing subsidiary set-up is challenging, particularly when seeking to achieve operational set-up performance efficiencies. This research reveals the nature of the ‘International Knowledge Transfer’ (IKT) process during subsidiary set-up, uncovers local context factors influencing the IKT process, and suggests how to manage the identified influences. Specifically, the research focuses on operational shop floor knowledge, because the field is under researched and it is critical for operational set-up performance efficiencies. As a research strategy, a constructivist research paradigm - applying a retrospective comparable case study of three subsidiaries in Brazil, China, and Mexico - is implemented. Interviews with set-up managers and shop floor employees are used to generate a deep understanding of the cases and to facilitate data triangulation. The findings show that a processual understanding and delimitation of the IKT process during set-up are absent. ‘Relationship’, ‘education’, and ‘language’ emerge as the three primary context factors that influence the IKT process. By not considering local context sufficiently: firstly, communicational misinterpretation - triggered by not considering local behavioural standards - leads to an adverse knowledge transfer relationship; secondly, local educational preparation showed to be insufficient to relate to highly advanced manufacturing knowledge during the IKT, and; thirdly, the use of local translators surprisingly provides limited effectiveness in supporting IKT. In response, it is suggested that employing a knowledge ‘sender’ with local language skills (rather than simply a translator), an initial analysis of local job titles, including associated skill and educational levels, and sender and receiver communication preparation prior to ‘Knowledge Transfer Process’ (KTP) initiation, alongside a careful application of the IKT process itself positively influences IKT, and helps overcome barriers. Through this, the research adds to theory and practice by developing an approach to foster transparent IKT during foreign subsidiary set-up. It offers a list of context factors that influence the IKT process, based on which suggestions for managerial actions are derived to lower the impacts of these local context factors. This assists organizations in minimizing operational set-up performance inefficiencies by supporting shop floor employees to more effectively engage with, and benefit from, IKT.
Exploring the Impact of Volunteer Support on Volunteer Motivation to Improve Volunteer Retention in the Bavarian Red Cross.
Authors:   , Bender Dominik
Published: February 2022

Results from previous studies have indicated that volunteering is a complex phe-nomenon involving contradictory findings. There is a gap in current literature regard-ing the effect of support from organisations on volunteer motivation and retention. Hence, the purpose of this study was to explore and identify key motivating factors and the impact of volunteer support on volunteer motivation. While previous studies primarily used either a quantitative or qualitative approach, this study applied a mixed-method research methodology to the collection of data through an online survey of 995 volunteers of the Bavarian Red Cross and semi-structured interviews of 15 volunteer managers of the Bavarian Red Cross, which is the largest secular aid organisation in Bavaria managed by a board of volunteers. The study builds on multiple theories such as Development Ecology Theory, Expec-tancy Theory, Volunteer Personality Model, Role-Identity Model, and assessing moti-vation considering functional and self-determination theories. The study regards these different dimensions to develop a holistic approach to tackling the complexity of volunteerism. While a high level of complexity of motivation factors in the field of study is fully sup-ported, the results suggest that – based on a multi-theory approach of person-centred theories such as Functional Motivation Theory, Expectancy Theory and Self-Determination Theory – organisations can foster volunteer retention by primarily supporting intrinsic motivation, that they should emphasise community, socialise the context of volunteering and collaborative aid, and seek to convert egoistic motives into humanitarian priorities. The study concludes by presenting a manageable model for volunteer organisations to effectively improve volunteer retention. This study can contribute to better understand volunteerism and inform governance and leadership of aid organisations on types of support to enhance long-term volunteer retention. Aid organisations and volunteer managers should administer the proposed Volunteer Re-tention Model to maximise volunteer retention within their organisation.
Contribuciones del TPM en la mejora de la gestión del mantenimiento
Authors: Solís-Meza Mario , Torres-Rodríguez Roberto
Published: February 2022

El mantenimiento productivo total es una de las metodologías que garantiza alta eficacia y eficiencia en la gestión del mantenimiento industrial. El objetivo de la investigación es definir las contribuciones del mantenimiento productivo total en la mejora de la gestión del mantenimiento práctica de implementación para presentar una descripción general de las prácticas de implementación. Se revisaron 39 fuentes bibliográficas compuestas por 25 artículos científicos, 2 libros, 4 tesis doctorales y 8 artículos publicados en eventos científicos. Los resultados alcanzados a partir del análisis comparativo de la información y su discusión. Los resultados fundamental de la investigación es la contribución del TPM y mejora significativa en la gestión del mantenimiento este artículo confirma el impacto positivo que aporta el desarrollo en las organizaciones y su amplia utilización en grandes corporaciones, qué se manifiesta en un incremento de la eficacia y la eficiencia de la gestión del mantenimiento.

Palabras clave: gestión del mantenimiento, mantenimiento productivo total, beneficios.