bluuebunny/crossref_metadata_2025_split huggingface dataset:
Capital Market Consequences of Audit Office Size: Evidence from Stock Price Crash Risk
Authors: Callen Jeffrey L. , Fang Xiaohua , Xin Baohua , Zhang Wenjun 
Published: January 2020

SUMMARY
This study examines the association between the office size of engagement auditors and their clients' future stock price crash risk, a consequence of managerial bad news hoarding. Using a sample of U.S. public firms with Big 4 auditors, we find robust evidence that local audit office size is significantly and negatively related to future stock price crash risk. The evidence is consistent with the view that large audit offices effectively detect and deter bad news hoarding activities in comparison with their smaller counterparts. We further explore two possible explanations for these findings, the Auditor Incentive Channel and the Auditor Competency Channel. Our empirical tests offer support for both channels.
JEL Classifications: G12; G34; M49.
Information Externalities and Voluntary Disclosure: Evidence from a Major Customer's Earnings Announcement
Authors: Cho Young Jun , Kim Yongtae , Zang Yoonseok 
Published: January 2020

ABSTRACT
We examine the relation between information externalities along the supply chain and voluntary disclosure. Information transfers from a major customer's earnings announcement (EA) can substitute for its supplier's disclosure. Conversely, if the customer's EA increases uncertainties regarding the supplier's future prospects, it can increase the demand for disclosure. After controlling for information incorporated in supplier returns, we find that the supplier is more likely to issue earnings guidance after the customer's EA when the EA news deviates more from the market's expectation. The positive effect of the customer's news on earnings guidance is weaker when common investors, supply-chain analysts, or a common industry allow investors to better understand the value implications of the news, while the effect increases with the importance of the customer to the supplier. The effect is also stronger when EA news is negative rather than positive. Collectively, the results suggest that supply-chain relationships influence voluntary disclosure.
Data Availability: All data are publicly available from sources indicated in the text.
Risk Factors for First and Subsequent CVD Events in Type 1 Diabetes: The DCCT/EDIC Study
Authors: Bebu Ionut , Schade David , Braffett Barbara , Kosiborod Mikhail , Lopes-Virella Maria , Soliman Elsayed Z. , Herman William H. , Bluemke David A. , Wallia Amisha , Orchard Trevor , Lachin John M. 
Published: January 2020

OBJECTIVE
The Diabetes Control and Complications Trial (DCCT) and its observational follow-up Epidemiology of Diabetes Interventions and Complications (EDIC) demonstrated the dominant role of glycemia, second only to age, as a risk factor for a first cardiovascular event in type 1 diabetes (T1D). We now investigate the association between established risk factors and the total cardiovascular disease (CVD) burden, including subsequent (i.e., recurrent) events.

RESEARCH DESIGN AND METHODS
CVD events in the 1,441 DCCT/EDIC participants were analyzed separately by type (CVD death, acute myocardial infarction [MI], stroke, silent MI, angina, percutaneous transluminal coronary angioplasty/coronary artery bypass graft [PTCA/CABG], and congestive heart failure [CHF]) or as composite outcomes (CVD or major adverse cardiovascular events [MACE]). Proportional rate models and conditional models assessed associations between risk factors and CVD outcomes.

RESULTS
Over a median follow-up of 29 years, 239 participants had 421 CVD events, and 120 individuals had 149 MACE. Age was the strongest risk factor for acute MI, silent MI, stroke, and PTCA/CABG, while glycemia was the strongest risk factor for CVD death, CHF, and angina, second strongest for acute MI and PTCA/CABG, third strongest for stroke, and not associated with silent MI. HbA1c was the strongest modifiable risk factor for a first CVD event (CVD: HR 1.38 [95% CI 1.21, 1.56] per 1% higher HbA1c; MACE: HR 1.54 [1.30, 1.82]) and also for subsequent CVD events (CVD: incidence ratio [IR] 1.28 [95% CI 1.09, 1.51]; MACE: IR 1.89 [1.36, 2.61]).

CONCLUSIONS
Intensive glycemic management is recommended to lower the risk of initial CVD events in T1D. After a first event, optimal glycemic control may reduce the risk of recurrent CVD events and should be maintained.
Torremolinos 73 de Pablo Berger: una mirada posmoderna a la España tardofranquista
Authors: Bracco Diane 
Published: January 2020

En 2003 Pablo Berger estrena su primer largometraje, Torremolinos 73, comedia ambientada en la España del franquismo tardío. Este filme es la transposición cinematográfica del auténtico itinerario de un aspirante cineasta español de los años 70, autor de una película pornográfica que acabó siendo comercializada en Dinamarca. El contexto temporal en el que se desarrolla la historia del protagonista es pretexto a la recreación de una época pre-democrática de la que Berger conserva ante todo la cultura consumista, haciendo de la cinta un lugar de memoria popular. Este trabajo pretende examinar cómo el director de cine se apropia de los fragmentos de una memoria esencialmente mediática, excluyendo voluntariamente todo discurso histórico o político abierto, para ofrecer una representación estilizada, atomizada y distorsionada del periodo re-imaginado en clave posmoderna. El reciclaje de los referentes musicales y cinematográficos está regido por estrategias de deformación y reescritura paródica que inscriben de lleno la película de Berger en el cine posmoderno español, a la par que la construcción abismal del filme produce un discurso autorreflexivo.
Repair of an oronasal fistula with a two-layer closure method involving an autogenous fascia lata graft and oral mucosal flap in a pony
Authors: Lores Marcos , Yarbrough Thomas 
Published: January 2020

Abstract

CASE DESCRIPTION
A 9–year-old pony gelding was evaluated because it was suspected that a persistent oronasal fistula had developed after a fractured right maxillary second premolar tooth had been extracted via repulsion 6 months earlier.

CLINICAL FINDINGS
Unilateral mucopurulent nasal discharge and malodorous breath were noted on clinical examination. Examination of the oral cavity revealed a 1 × 0.5-cm defect at the oral aspect of the right maxillary second premolar alveolus, from which feed material was extracted. Endoscopic examination revealed feed material in the rostral aspect of the right nasal cavity, confirming the diagnosis of oronasal fistula.

TREATMENT AND OUTCOME
The pony initially underwent a reconstructive surgical procedure that combined an alveolar bone flap with a sliding mucoperiosteal hard palate flap to repair the oronasal fistula. The fistula reoccurred 5 months later and was ultimately repaired by means of a novel 2–layer flap closure method involving an autogenous fascia lata graft and oral mucosa flap.

CLINICAL RELEVANCE
Fascia lata was effective as a scaffolding graft for repair of the oronasal fistula in this pony and may be useful for repair of oronasal fistulas in other equids as well.
PENATAAN RUANG DALAM RANGKA PELESTARIAN KAWASAN CAGAR BUDAYA: KAJIAN KOTA KUNO BANTEN LAMA
Authors: Pasaribu Yosua Adrian 
Published: January 2020

Abstract The old city of Banten Lama was an international port city developed in the 16-18th century AD. This old city, which once was the capital city of one of Indonesian Great Kingdom who has an ambassador in the Great Britain, can still be reconstructed based on the trace of monuments left scattered on the site at Kasemen District, Serang City. The preservation planning of this cultural heritage of an ancient city fits with the regional planning. Problems with this region heritage are the proximity between heritages and houses or shops and destructive activities. The data of spatial problems has never been mapped with a measured method. Spatial planning in this heritage area was done by aerial photography mapping. This paper reviews the use of the aerial photography method in planning for the preservation of space for cultural heritage areas. This method shows the existing condition of heritage buildings and sites that have proximity with houses, roads, and shops. This study shows that the preservation of the ancient city of Banten Lama can be done by providing substitutes for green open spaces for people who have been using cultural heritage sites for general recreational purposes, encouraging the development of settlements outside cultural heritage areas, and involving the community in community empowerment in the use of cultural heritage in harmony with preservation.Keywords: Banten Lama, Cultural Heritage Area Preservation, Spatial Planning, Indonesia Abstrak Kota Kuno Banten Lama merupakan kota pelabuhan internasional yang berkembang pada abad 16-18 M. Ibu kota kerajaan tradisional Indonesia yang memiliki duta besar di Inggris ini masih dapat direkonstruksi berdasarkan monumen-monumen yang tersebar di wilayah Kecamatan Kasemen, Kota Serang. Pelestarian kawasan kota kuno bersinggungan dengan penataan ruang di wilayah tersebut. Permasalahan dalam pelestarian situs dan bangunan cagar budaya di Banten adalah kedekatan jarak antara cagar budaya dengan permukiman atau pertokoan dan pemanfaatan yang tidak selaras dengan pelestarian. Data permasalahan keruangan tersebut belum pernah dipetakan dengan metode yang terukur. Tulisan ini mengulas mengenai penggunaan metode foto udara dalam perencanaan pelestarian ruang kawasan cagar budaya. Metode tersebut dapat memperlihatkan kondisi eksisting situs dan bangunan cagar budaya yang bersinggungan dengan permukiman, jalan, dan pertokoan. Kajian menunjukkan bahwa pelestarian kota kuno Banten Lama dapat dilakukan dengan menyediakan pengganti lapangan terbuka hijau bagi masyarakat yang selama ini menggunakan situs-situs cagar budaya sebagai sarana rekreasi umum, mendorong pembangunan permukiman di luar kawasan cagar budaya, dan melibatkan masyarakat dalam pemanfaatan cagar budaya yang selaras dengan pelestarian. Keywords: Banten Lama, pelestarian kawasan cagar budaya, perencanaan tata ruang, Indonesia
On the issue of the administrative and legal methodology used by the Kingdom of Spain to counter the nationalist and separatist aspirations of the Basque country
Authors: Epshteyn V. A. , Menshikov P. V. , Vilchinskii A. S. , Novikova V. S. 
Published: January 2020

Introduction. The article is devoted to the instruments used by the Spanish Kingdom in administrative and legal spheres to counter nationalist and separatist aspirations of the Basque Country throughout different historic periods. Special attention is paid to the confrontation with the Basque terrorist organization ETA. In addition, the research analyzes what caused ETA to emerge, underscores the major stages of its evolution, and discusses cross-border aspects of bilateral cooperation between Spain and France under the aegis of the supra-national specialized organization of Europol. The administrative and legal instruments used by Spain are distinguished in context of the analysis of the prospects for the applying of modern political and legal toolkit in the regional policy that is often contrary to the interests of the modern centralized state. The research pays attention to the administrative measures that led to ETA crisis and its further collapse.Material and methods. The paper uses the methodology of a retrospective analysis and content-analysis to characterize the shifts in the principles of Spanish administrative and territorial tools and their influence on the nature of the Basque nationalism. The Constitution of 1977 and the Statute of autonomy of the Basque Country are considered.Results. The paper sums up all the major shifts in the Spanish practice in the usage of administrative and political measures to combat the Basque separatist aspirations, evaluates their efficiency and outlines current obstacles towards the way of the establishment of a new bilateral dialogue with Madrid.Conclusion. The first part of this article points out the growth of nationalist and separatist aspirations in the Basque Country and shows how political systems (absolute monarchy, republic, authoritarian governance, constitutional monarchy) lead to the application of new administrative and legal instruments that affect the Basque nationalist aspirations. The second part focuses on the current state of relations between the region and the central government.
The concept of «conflict of interest» in the administrative law of the Russian Federation
Authors: Okhotsky E. V. 
Published: January 2020

Introduction. The analysis of the nature, conditions and reasons for the occurrence and practice of resolving (preventing and settling) conflict of interest issues is not only an important applied, but also significant research problem. Situations related to conflict of interest issues, both in the public-state and private sectors, have given rise not only to special scientific research, but also to legislative regulation and managerial practice. A number of countries have adopted special laws on conflict of interest policy norms, established office of state commissioner for conflict of interest policy, and introduced rules regulating employee conflict of interest policy.Materials and methods. The source of the research is regulatory, theoretical, educational, scientific, journalistic works by domestic and foreign authors. The theoretical and methodological basis is the dialectical-materialistic approach to the analysis of the essence of social phenomena, the laws of their development, the features of legal regulation and the controlling effect on them. The research tools are classical: comparative legal analysis, formal logical, concrete historical and system-functional methods. The results of the study. The article presents the author’s interpretation of the of “conflict of interests” concept. Its essence is a conflict situation between public law obligations and individual’s interests, which provokes situations in which the interests of one person lead to potential or real harm to the rights, freedoms and legitimate interests of others persons. Conclusion: the conflict of interests must be managed, which means that it is timely to identify, diagnose, objectively assess possible risks and negative consequences, take adequate organizational and legal measures to resolve the conflict situation. If a public servant does not serve, in accordance with his status and powers, the public and the state, but only cares about his/her own well-being, then such public employees must be dismissed from public office.Discussion and conclusion. Improving the mechanisms for identifying, qualifying, regulating the suppression and punishment of perpetrators, eliminating the negative consequences of breaching the conflict of interest policy are strategically important and rather difficult tasks that challenge not only the state, the law enforcement system and local authorities, but also business, civil society institutions and every citizen . Its solution requires systematic monitoring, comprehensive analysis, decisive and coordinated actions.
Evaluating and Constructing the ‘Friend’ in Crisis. Mediated Depictions of Russia in the Newspapers of Cyprus
Authors: Kolovos K. , Venizelos C. , Takas E. , Iordanidou S. 
Published: January 2020

The main purpose of the present studyis to explore and evaluate the diachronic relations between Russia and Cyprus, noting their historical context and to examine the perceived image1 of Russia in the Cypriot press, during the crucial period of Eurogroup’s decisions of March 2013.In 1878 the UK rented Cyprus from the Ottoman Empire in exchange of a British promise to help Turkey against Russia. In 1914, the UK annexed the island and Cyprus became a British Colony because the Ottoman Empire entered the First World War on the side of the central powers. According to the Treaty of Lausanne (1923), the Ottomans quitted all of their requirements on Cyprus-and the new status led the UK to declare the island as a Crown’s colony in 1925 (Stavrinides 1975, p.2). This event coincided with the creation of the Communist Party of Cyprus (1926) as a blueprint for the global resonance that the Bolshevik movement gained, expressed in the October 1917 Revolution. These events resulted in cultivating within the working class of Cyprus, a communist ideology which, over time, founded the Cypriot Left. Apart from the ideological associations or the religious ones, on the basis of common doctrine, since 1960, after the founding of the Republic of Cyprus, these relations have become transnational in political and economic terms.
Гибриды моркови для товарного производства
Authors: Khovrin A.N. , Kosenko M.A. , Kornev A.V. , Sokolova L.M. 
Published: January 2020

Представлены материалы по гибридам моркови столовой отечественной селекции, отвечающие современным требованиям товарного производства и конкурентоспособные с зарубежными аналогами: F1 Алтаир, F1 Бейби и др. Гибрид F1 Бейби в 20172018 годах проходил производственные испытания в крупнейшем овощеводческом товарном хозяйстве ЗАО Куликово (Дмитровский район Московской области) на площади 10 га и показал высокий результат по урожайности и товарности.There are presented materials on carrots hybrids of domestic breeding that meet modern requirements of commodity production and are competitive with foreign analogues: F1 Altair, F1 Beibi and others. Hybrid F1 Beibi in 20172018 passed production tests in the largest vegetablegrowing commodity economy of CJSC Kulikovo (Dmitrovo district of the Moscow region) on the area of 10 ha and showed high result on productivity and marketability.
Продуктивность и качество сортов картофеля нового поколения
Authors: Shabanov A.E. , Kiselev A.I. , Fedotova L.S. , Timoshina N.A. , Knyazeva E.V. 
Published: January 2020

Проведена сравнительная оценка по продуктивности и качеству 39 сортов картофеля российской селекции, из них 35 нового поколения. Исследуемые сорта сгруппированы по уровню урожайности (>45; 40-45; 35-40; <35 т/га). Выделены сорта с повышенным содержанием сухого вещества, крахмала, белка, витамина С и наименьшему накоплению редуцирующих сахаров. Определены кулинарный тип сортов и целевое использование продукции.The comparative estimation is made of the productivity and quality of potato cultivars of 39 Russian breeding (of which 35 are new generation). The studied varieties are grouped by level of productivity (> 45; 40–45; 35–40; < 35 t/ha). Varieties with high content of dry matter, starch, protein, vitamin c and the lowest accumulation of reducing sugars are allocated. Culinary type varieties and proper use of products are determined.
Полифункциональный кремний в растении
Authors: Tarakanov I.G. , Panichkin L.A. , Konovalenko I.M. , Abrashkina E.D. 
Published: January 2020

Представлен краткий обзор научных публикаций о роли кремния в почвообразовательном процессе, в повышении доступности для растений фосфора и азота из почвенных комплексов, стимулирующем и протекторном влиянии на растения. Показаны перспективы применения кремнийсодержащих соединений в овощеводстве.A review on the role of silicon in soil formation and conservation, phosphorus and nitrogen availability, growth promoting effects and stress tolerance in plants is presented. Perspectives of silicon compounds application in vegetable crops production are discussed.
Качественный посадочный материал, новые технологии и технику картофелеводам России
Authors: Kolchin N.N. , Leunov V.I. 
Published: January 2020

Освещен мировой опыт с. х. машиностроения и выделены основные причины отставания этой отрасли в РФ. Приведен ряд предложений по развитию и проведению комплексных работ по созданию и внедрению перспективных технологий и техники в сельское хозяйство России. Сформулированы основные задачи по созданию и производству с. х. техники в современных условиях.The article highlights the world experience of agricultural engineering and highlights the main reasons for the backlog of this industry in Russia. A number of proposals for the development and implementation of complex works on the creation and introduction of advanced technologies and equipment in agriculture in Russia. The main tasks for the creation and production of agricultural machinery in modern conditions are formulated.
Орошение томата F1 Донской в открытом грунте Московской области
Authors: Engalychev D.I. , Engalycheva N.A. , Menshikh A.M. 
Published: January 2020

Представлены экспериментальные данные о влиянии капельного орошения на урожайность и качество плодов томата при выращивании культуры в открытом грунте Московской области. На плодородных аллювиальных луговых почвах Москворецкой поймы при соблюдении агротехники без орошения в среднем за три года исследований в полевых условиях получена урожайность томата F1 Донской 31,9 т/га, с орошением 48,5 т/га, в т.ч. стандартной продукции 42,6 т/га.The article presents experimental data on the effect of drip irrigation on the yield and quality of tomato fruits when growing crops in open ground of the Moscow Region. On fertile alluvial meadow soils of the Moscow river floodplain, with the observance of agricultural technology without irrigation, the field yield of tomato hybrid F1 Donskoi on average for three years of research was 31.9 t/ha, with irrigation 48.5 t/ha, incl. standard production 42.6 t/ha.
Зенкор Ультра, КС для защиты моркови
Authors: Bernaz N.I. , Golubovich V.S. 
Published: January 2020

Приведены результаты исследований по оценке эффективности гербицидов на посевах моркови. Установлена оптимальная норма применения Зенкор Ультра, КС, его биологическая эффективность и безопасность использования. Зенкор Ультра, КС в оптимальной норме 0,5 л/га перспективен для применения на посевах моркови в фазу трех листьев, засоренных чувствительными к нему видами однолетних двудольных сорняков.The results of studies for assessment the effectiveness of herbicides on carrot crops are presented. The optimal norm of of Zencor Ultra, KS application, its biological efficiency and safety of use are ascertained. Zencor Ultra, KS at an optimal rate of 0.5 l/ha is promising for use on carrots in the phase of three leaves clogged with sensitive species of annual dicotyledonous weeds.
Совершенствование технологии возделывания картофеля в системе точного земледелия
Authors: Belenkov A.I. , Berezovsky E.V. , Zhelezova S.V. 
Published: January 2020

Приведены сведения о внедрении и освоении технологи точного земледелия на примере картофеля в полевом опыте Центра точного земледелия РГАУ – МСХА имени К.А. Тимирязева. Установлено, что при сравнении с традиционной технологией, с помощью точной лучше и качественнее проводить посадку картофеля и гребнеобразование по всходам с использованием спутникового навигационного оборудования системы GPS. Преимущество точной технологии проявилось в получении более высокой урожайности, которая превышала традиционную технологию, в среднем за годы исследований, на 0,8 т/га, при этом отвальная обработка опережала минимальную по точной технологии на 2,3 т/га, по традиционной - на 3.4 т/га.Information on the introduction and development of technology of precision farming on the example of potatoes in the field experience of the Center of Precision Agriculture of the RSAU – MTAA named after K.A. Timiryazev is given. It has been established that, when compared with the traditional technology, potatoes were planted and combed on shoots using GPS satellite navigation equipment, accurate, better and more qualitatively. The advantage of the exact technology manifested itself in obtaining higher yields, which exceeded the traditional technology, on average over the years of research, by 0.8 t/ha, while the dump processing was ahead of the minimum by exact technology by 2.3 t/ha, and by the traditional 3.4 t/ha.