bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Impact of Financial Condition, Audit Tenure, Profitability, and Opinion Shopping on Going-Concern Audit Opinion
Authors: Ghardini Annisa , Yusralaini  , Safitri Devi 
Published: December 2024

The aim of this study is to evaluate and experimentally demonstrate the impact of financial conditions, audit duration, profitability, and opinion shopping on the going concern opinion. The research employs numerical methodologies and secondary sources of information to examine the population of mining enterprises listed on the Indonesia Stock Exchange among 2017 until 2021. The sample in this research was 25 mining companies within 5 years, with purposive sampling as a technique for taking the sample. In the analysis process, this study used logistic regression. The results showed that financial condition variables had a partial impact on going-concern audit opinion. However, audit tenure, profitability, and opinion shopping have not been significantly impacted on going-concern assessment. It is hoped that this research can subsequently be used to develop theory related to going-concern audit opinion and may be applied by companies and independent auditors to improve understanding of the factors that impact these opinions.

Keywords: Audit Tenure; Financial Condition; Going-Concern Audit Opinion; Opinion Shopping; Profitability.
Отражение гляциальных, криогенных и геодинамических процессов в распространении криогенных гидратов природного газа на континентальной окраине северо-запада Северной Америки
Authors: Друщиц В.А. 
Published: December 2024

Рассмотрены условия формирования и сохранения криогенных гидратов природного газа на прибрежных низменностях и шельфе моря Бофорта в квартере. Они образовались в границах нефтегазовых бассейнов. Существующие в настоящее время в моноклиматической ситуации данные клатраты природного газа образовывались в перигляциальных и гляциальных условиях. Сочетание характера геодинамического режима и условий поздневалдайского (висконсинского) криохрона вызывает различное распространение криогенных гидратов на континентальной окраине севера Аляски и в области дельта р. Маккензи – шельф моря Бофорта. В дельте р. Маккензи криогенные гидраты формировались во фронтальной зоне ледника и в области влияния складчато-надвигово пояса. В результате эти образования в большей степени распространены на шельфе. По времени формирования гидратов природного газа относительно развития криолитозоны определены две группы этих образований эпикриогенная и синкриогенная. Для этого региона выделены 4 типа криогенных гидратов природного газа относительно их расположения в многолетнемерзлых породах и под ними. Установлены индикаторы проявления современных геодинамических процессов, влияющих на распространение данных образований для этого региона.
The conditions for the formation and preservation of permafrost-associated gas hydrates in the coastal lowlands and the shelf of the Beaufort Sea are considered for Quaternary. They formed within the boundaries of oil and gas basins. Currently existing in a monoclimatic situation, these clathrates of natural gas were formed in periglacial and glacial conditions. The combination of the geodynamic regime nature and the Last Glacial Maximum conditions causes a different distribution of permafrost-associated gas hydrates on the continental margin of the Northern Alaska and in the area of the Mackenzie delta – the Beaufort Sea shelf. In the Mackenzie delta permafrost-associated gas hydrates were formed in the frontal zone of the glacier and in the area of influence of the fold-thrust belt. As a result, these formations are more widespread on the shelf. Based on the time of the formation of permafrost-associated gas hydrates relative to the development of the permafrost zone, two groups of these formations were identified: epicryogenic and syncryogenic. For this region, 4 types of clathrates of gas have been identified with respect to their location in the permafrost and below it. Indicators of the manifestation of modern geodynamic processes influencing on the distribution of cryogenic gas hydrates have been established for this region.
Результаты Палеомагнитных исследований палеопочв и отложений Среднерусской возвышенности первой половины позднего плейстоцена (МИС 5)
Authors: Сычева С.А. , Гуськова Е.Г. , Иосифиди А.Г. , Распопов О.М. , Тимирева С.Н. 
Published: December 2024

Проведены палеомагнитные исследования микулино-ранневалдайских (МИС 5) почв и отложений Среднерусской возвышенности. Отбор образцов для измерения магнитной восприимчивости К и определения естественной остаточной намагниченности Jn выполнялись в непрерывной колонке палеопочв и лессов мощностью 4,5 м, формировавшихся в первую половину позднего плейстоцена (128–65 тысяч лет назад). В верхней части ранневалдайских отложений с возрастом по ОСЛ – 115±7 ka BP (МИС 5d), установлен эпизод обратной намагниченности, вероятно, связанный с концом экскурса Блейк. Завершение экскурса Блейк совпало с похолоданием, наступившим после завершения микулинского межледниковья. Величина магнитной восприимчивости К максимальна для гумусового горизонта межледниковой рышковской палеопочвы (МИС 5e) и его педоседимента, имеющего следы сильного пожара. Распределение К по профилю палеопочв аналогично с распределением для сходных по генезису современных почв.
Paleomagnetic studies of the Mikulino-Early Valdai (MIS 5) soils and sediments of the Central Russian upland were carried out. Sampling for measuring the magnetic susceptibility to and determining the natural residual magnetization of Jn was performed in a continuous column of paleosols and loess with a thickness of 4.5 m, formed in the first half of the Late Pleistocene (128–65 thousand years ago). In the upper part of the Early Valdai sediments with an age of OSL – 115±7 ka BP (MIS 5d), an episode of reverse magnetization was established, probably associated with the end of the Blake excursion. The end of the Blake excursion coincided with a cold snap that occurred after the end of the Mikulino interglacial. The magnitude of the magnetic susceptibility to is maximal for the humus horizon of the interglacial Ryshkovo paleosol (MIS 5e) and its pedosediment, which has traces of a strong fire. The distribution of K in the paleosol profile is similar to the distribution for modern soils with similar genesis.
О модернизации информационной системы «Партархив»
Authors: Антопольский А.Б. , Вигурский К.В. , Коргунюк Ю.Г. 
Published: December 2024

Описываются принципы и основные параметры начатой в ИНИОН РАН модернизации информационной системы «Партархив», которая относится к смешанному документально-энциклопедическому типу. Рассматривается структура системы и правила представления основных информационные объектов: персона, организация, текстовые и мультимедийные документы, а также связи между ними. Подробно показана технология подготовки информации, включая управление этой технологией. Представлены пользовательские и административные функции, в том числе возможности навигации и поиска.
The article describes the principles and main parameters of the modernisation of the information system "Partarchiv", which belongs to the mixed documentary and encyclopaedic type, launched at INION RAS. The structure of the system and rules of representation of the main information objects: person, organisation, text and multimedia documents, as well as links between them are considered. The technology of information preparation is shown in detail, including the management of this technology. User and administrative functions are presented, including navigation and search capabilities.
Padusan Pacet Mojokerto Tourism Object Development Strategy to Improve Community Welfare
Authors: Jiono Jiono - , Aristyanto Erwan 
Published: December 2024

Tourism development is the key to the success of Mojokerto Regency as a developing city, which is able to transform Mojokerto Regency as a tourism destination as well as a tourist destination. The development strategy in Mojokerto district which was developed based on tourism destinations is closely related to the concept of defense economics so that it places the community as the main actor. The problem that then arises is that tourism development has implications for the welfare of the people of Mojokerto Regency.
The trend of increasing local original income over the last five years has enabled the potential of the Mojokerto Regency tourism sector as an alternative for alleviating poverty as well as increasing community welfare. The research aims to analyze new tourism objects in Mojokerto Regency as well as increasing new economic sectors through tourism activities in each sub-district in the Mojokerto City area. The research used qualitative methods through interviews and observations at Mojokerto Regency Government levels as a tourist destination as well as group discussions with residents. The research results show that the tourism sector contributes to the welfare of Mojokerto Regency, especially equal distribution of income as well as regional cash income, however the facilities and infrastructure as well as tourism infrastructure still need to continue to be improved so as to attract more visitors to Mojokerto Regency.
Mapping the Inner 0.1 pc of a Supermassive Black Hole Environment with the Tidal Disruption Event and Extreme Coronal-line Emitter AT 2022upj
Authors: Newsome Megan , Arcavi Iair , Howell D. Andrew , McCully Curtis , Terreran Giacomo , Hosseinzadeh Griffin , Bostroem K. Azalee , Dgany Yael , Farah Joseph , Faris Sara , Padilla-Gonzalez Estefania , Pellegrino Craig , Andrews Moira 
Published: December 2024

Abstract
Extreme coronal-line emitters (ECLEs) are objects showing transient high-ionization lines in the centers of galaxies. They have been attributed to echoes of high-energy flares of ionizing radiation, such as those produced by tidal disruption events (TDEs), but have only recently been observed within hundreds of days after an optical transient was detected. AT 2022upj is a nuclear UV–optical flare at z = 0.054, with spectra showing [Fe x] λ6375 and [Fe xiv]​​​​​ λ5303 during the optical peak, the earliest presence of extreme coronal lines during an ongoing transient. AT 2022upj is also the second ever ECLE (and the first with a concurrent flare) to show broad He ii
λ4686 emission, a key signature of optical/UV TDEs. We also detect X-ray emission during the optical transient phase, which may be related to the source of ionizing photons for the extreme coronal lines. Finally, we analyze the spectroscopic evolution of each emission line and find that [Fe x] and [Fe xiv] weaken within 400 days of the optical peak, while [Fe vii] λ5720, [Fe vii] λ6087, and [O iii] λλ4959,5007 emerge over the same period. The velocities of the iron lines indicate circumnuclear gas within 0.1 pc of the central supermassive black hole (SMBH), while a dust echo inferred from NEOWISE data indicates that circumnuclear dust lies a minimum of 0.4 pc away, providing evidence of stratified material around an SMBH. AT 2022upj is thus the first confirmed ECLE–TDE with clear signatures of both classes and with spectroscopic evolution on a ∼year-long timescale. This event helps unveil the impacts of highly energetic flares such as TDEs on the complex environments around SMBHs.
Detection of the Temperature Dependence of the White Dwarf Mass–Radius Relation with Gravitational Redshifts
Authors: Crumpler Nicole R. , Chandra Vedant , Zakamska Nadia L. , Adamane Pallathadka Gautham , Arseneau Stefan , Gentile Fusillo Nicola , Hermes J. J. , Badenes Carles , Chakraborty Priyanka , Gänsicke Boris T. , Schmidt Stephen P. 
Published: December 2024

Abstract
Models predict that the well-studied mass–radius relation of white dwarf stars depends on the temperature of the star, with hotter white dwarfs having larger masses at a given radius than cooler stars. In this paper, we use a catalog of 26,041 DA white dwarfs observed in Sloan Digital Sky Survey Data Releases 1–19. We measure the radial velocity, effective temperature, surface gravity, and radius for each object. By binning this catalog in radius or surface gravity, we average out the random motion component of the radial velocities for nearby white dwarfs to isolate the gravitational redshifts for these objects and use them to directly measure the mass–radius relation. For gravitational redshifts measured from binning in either radius or surface gravity, we find strong evidence for a temperature-dependent mass–radius relation, with warmer white dwarfs consistently having greater gravitational redshifts than cool objects at a fixed radius or surface gravity. For warm white dwarfs, we find that their mean radius is larger and mean surface gravity is smaller than those of cool white dwarfs at 5.2σ and 6.0σ significance, respectively. Selecting white dwarfs with similar radii or surface gravities, the significance of the difference in mean gravitational redshifts between the warm and cool samples is >6.1σ and >3.6σ for measurements binned in radius and surface gravity, respectively, in the direction predicted by theory. This is an improvement over previous implicit detections, and our technique can be expanded to precisely test the white dwarf mass–radius relation with future surveys.
The Milky Way’s Rowdy Neighbors: The Effects of the Large Magellanic Cloud and Sagittarius Dwarf on the Milky Way Disk
Authors: Stelea Ioana A. , Hunt Jason A. S. , Johnston Kathryn V. 
Published: December 2024

Abstract
The Milky Way (MW) is a barred spiral galaxy shaped by tidal interactions with its satellites. The Large Magellanic Cloud (LMC) and the Sagittarius dwarf galaxy (Sgr) are the dominant influences at the present day. This paper presents a suite of four 109 particle N-body simulations, illustrating the response of the stellar disk of the MW to the close approach of the LMC and the merger of Sgr into the MW. The suite is intended to provide a resource for others to study the complex interactions between the MW and its satellites independently and together, in comparison to an isolated disk control simulation. The high temporal and mass resolution allows for a quantitative Fourier decomposition of the stellar kinematics, disentangling the individual influence of each satellite on the MW. In our preliminary analysis, we find that the influences from the LMC and Sgr on the disk of the MW appear distinct, additive, and separable within our tailored simulations. Notably, the corrugations induced by Sgr reproduce the large radial velocity wave seen in the data. Overall, our findings emphasise the need to include both satellites when modeling the present-day state of the MW structure and kinematics.
A Series of (Net) Spin-down Glitches in PSR J1522–5735: Insights from the Vortex Creep and Vortex Bending Models
Authors: Zhou S. Q. , Ye W. T. , Ge M. Y. , Gügercinoğlu E. , Zheng S. J. , Yu C. , Yuan J. P. , Zhang J. 
Published: December 2024

Abstract
Through a detailed timing analysis of Fermi-LAT data, the rotational behavior of the γ-ray pulsar PSR J1522−5735 was tracked from 2008 August (MJD 54692) to 2024 January (MJD 60320). During this 15.4 yr period, two overrecovery glitches and four antiglitches were identified, marking a rare occurrence in rotation-powered pulsars (RPPs). The magnitudes of these (net) spin-down glitches were determined to be ∣Δν
g/ν∣ ∼ 10−8, well above the estimated detectability limit. For the two overrecovery glitches, the respective recovery fractions Q are 2.1(7) and 1.4(2). Further analysis showed no substantial variations in either the flux or pulse profile shape in any of these events, suggesting that small (net) spin-down glitches, unlike large events observed in magnetars and magnetar-like RPPs, may occur without leaving an impact on the magnetosphere. Within the framework of the vortex creep and vortex bending models, antiglitches and overrecoveries indicate the recoupling of vortex lines that moved inward as a result of a crustquake; meanwhile, the apparent fluctuations in the spin-down rate after the glitches occur as a result of the coupling of the oscillations of bent vortex lines to the magnetosphere.
Hilbert Transform Reveals Unusual Modulation in Delta Scuti Star KIC 10407873
Authors: Wang Haozhi , Esamdin Ali , Lv Chenglong , Shen Lixian , Karimov Rivkat , Ehgamberdiev Shuhrat A. 
Published: December 2024

Abstract
We report a δ Scuti star, KIC 10407873, exhibiting significant amplitude modulation. Fourier analysis of Kepler long-cadence data (i.e., Q0-Q17, spanning 1471 days) reveals two distinct features: harmonic series of frequencies in the low-frequency region and the frequencies of the split triplet lines in the high-frequency region. Using the Hilbert transform method, we separated the amplitude modulation signals, obtaining precise parameters for the two modulation frequencies. For the harmonic series of frequencies in the low-frequency region, we isolated them through a prewhitening process. Based on the residual segmented spectrum and the phase-folding diagram, we propose that these harmonic series of frequencies may be caused by temperature inhomogeneity on the stellar surface and stellar rotation. The subsequent phase evolution diagrams we generated, combined with LAMOST’s

v
sin
i

data, further support this hypothesis. Consequently, this suggests that the cause of amplitude modulation in the high-frequency region is unrelated to stellar rotation. Finally, we discussed the information potentially carried by the isolated modulation signals, as well as the similarities between the star’s dual-amplitude modulation and the periodically modulated Tseraskaya–Blazhko effect.
The Local Ultraviolet to Infrared Treasury. I. Survey Overview of the Broadband Imaging
Authors: Gilbert Karoline M. , Choi Yumi , Boyer Martha L. , Williams Benjamin F. , Weisz Daniel R. , Bell Eric F. , Dalcanton Julianne J. , McQuinn Kristen B. W. , Skillman Evan D. , Costa Guglielmo , Dolphin Andrew E. , Fouesneau Morgan , Girardi Léo , Goldman Steven R. , Gordon Karl D. , Guhathakurta Puragra , Gull Maude , Hagen Lea , Huynh Ky , Lindberg Christina W. , Marigo Paola , Murray Claire E. , Pastorelli Giada , Yanchulova Merica-Jones Petia 
Published: December 2024

Abstract
The Local Ultraviolet to Infrared Treasury (LUVIT) is a Hubble Space Telescope program that combines newly acquired data in the near-ultraviolet (NUV), optical, and near-infrared (NIR) with archival optical and NIR imaging to produce multiband panchromatic resolved stellar catalogs for 23 pointings in 22 low-mass, star-forming galaxies ranging in distance from the outskirts of the Local Group to ∼3.8 Mpc. We describe the survey design, detail the LUVIT broadband filter observations and the archival data sets included in the LUVIT reductions, and summarize the simultaneous multiband data reduction steps. The spatial distributions and color–magnitude diagrams (CMDs) from the resulting stellar catalogs are presented for each target, from the NUV to the NIR. We demonstrate in which regions of the CMDs stars with NUV and optical, optical and NIR, and NUV through NIR detections reside. For each target, we use the results from artificial star tests to measure representative completeness, bias, and total photometric uncertainty as a function of magnitude in each broadband filter. We also assess which LUVIT targets have significant spatial variation in the fraction of stars recovered at a given magnitude. The panchromatic LUVIT stellar catalogs will provide a rich legacy data set for a host of resolved stellar population studies.
LOFAR Non-detections of SN 2023ixf in its First Year Post-explosion
Authors: Timmerman R. , Arias M. , Botteon A. 
Published: December 2024

Abstract
We used the LOw Frequency ARray (LOFAR) telescope to monitor SN 2023ixf, a core-collapse supernova in M101, between 8 and 368 days post-explosion. We report non-detections down to ~ 80 μJy sensitivity at 144 MHz. Our non-detections are consistent with published radio observations at higher frequencies. At the time, we are not able to constrain the properties of low-frequency absorption due to the progenitor star’s circumstellar medium via these LOFAR observations.
Carissa Aurelia (Bornos-Espera, Cádiz). Resultados de las últimas investigaciones arqueológicas con metodología no invasiva
Authors: Heinzelmann Michael , Beltrán Fortes José , Romero Vera Diego , Lehmann Janine , Schröder Arne 
Published: December 2024

En este trabajo se presentan los resultados de la intervención arqueológica efectuada a finales del año 2021 en Carissa Aurelia. En concreto, se aplicaron en el yacimiento diferentes métodos geofísicos (georradar, magnetometría y resistencia eléctrica). Los resultados de esta campaña, que incluía un levantamiento topográfico georreferenciado, unidos a los de una prospección superficial previa, han revelado interesantes datos sobre la fisonomía urbana de esta ciudad bética. Principalmente, su extensión, el trazado de sus murallas, la existencia de un parcelario urbano y de un callejero no ortogonal adaptado a la accidentada orografía del terreno, así como de diferentes espacios públicos, entre los que sobresale un centro monumental compuesto por una acrópolis y un foro aterrazado.
Diglossie et standardisation dans l'Angleterre du xie au xve siècle. Regard croisé avec la Bretagne
Authors: German Gary Manchec 
Published: December 2024

La conquête normande de l'Angleterre (1066) a altéré en profondeur et de façon permanente non seulement l’ordre social de l’Angleterre mais aussi de la langue anglaise. Une relation diglossique en résulte, le français anglo-normand devenant ainsi la langue des classes dirigeantes tandis que le latin demeure la langue du clergé. Jusqu’au début du XIVe siècle, l’anglais est relégué à celle des marchands et de la paysannerie.À partir du Xe siècle, mais dans un cadre sociohistorique et géopolitique radicalement différent, la noblesse bretonne adopte progressivement le français. Dans les deux cas, le breton et l’anglais empruntent massivement du français et du latin. Ces emprunts lexicaux sont souvent les mêmes dans les deux langues. Cette source reste un outil comparatif largement inexploité pour les lexicographes des trois langues. Dans le cas de l’anglais, ce vocabulaire d’origine française et latine est toujours ressenti viscéralement par les locuteurs natifs comme étant plus sophistiqué et intellectuellement supérieur à celui du vieux fonds anglo-saxon. Il s’agit donc d’une forme de diglossie interne à l’anglais qui perdure depuis 956 ans. Une situation similaire a existé en Bretagne tout au long de la période du moyen-breton.Dans cet article, je retrace la manière dont la langue anglaise, au cours du XIVe siècle, sert de symbole d’une nouvelle identité nationale à la fois religieuse, populaire, et ethnique. C’est également pendant ce siècle que la noblesse anglo-normande abandonne le français créant ainsi les conditions qui contribuent à la naissance d’une langue standard à partir du XVe siècle.
La Vénus Jōmon, grande oubliée du panthéon des arts japonais ?
Authors: Clément Chloé-Alizée 
Published: December 2024

La « Vénus Jōmon » (3500-2400 av. notre ère), figurine anthropomorphe en argile ou dogū, est une œuvre emblématique de la période Jōmon (14000-Ier millénaire av. notre ère), découverte il y a moins de quarante ans non loin de Nagano, au centre du Japon. Depuis lors, sa signification évolue de manière spectaculaire : tantôt adorée et célébrée, tantôt négligée et oubliée, la Vénus Jōmon a eu un immense retentissement, dans le contexte de l’essor de l’école historique des Nihonjinron. Son histoire témoigne des mutations des politiques culturelles et de l’identité japonaises depuis les années 1980.