bluuebunny/crossref_metadata_2025_split huggingface dataset:
Do PCAOB Inspections Improve Working Capital Accrual Reliability? Evidence from the PCAOB Annual versus Triennial Inspection Exposure
Authors: Lee Cheol , Lee Jong Eun , Park Myung Seok 
Published: February 2020

SYNOPSIS
In this study, we examine whether the ability of working capital (WC) accruals to predict future earnings and cash flows differs between registrants whose auditors are subject to annual Public Company Accounting Oversight Board (PCAOB) inspections and those whose auditors are subject to triennial PCAOB inspections. We find that WC accruals of clients audited by auditors subject to annual PCAOB inspections enhance earnings persistence more and map into future cash flow realizations better than those audited by auditors subject to triennial PCAOB inspections. These findings are stronger for operating asset accruals than for operating liability accruals. Furthermore, after PCAOB inspection reports are released, improvements in WC accrual reliability are more evident for clients audited by annually inspected auditors than for clients audited by triennially inspected auditors. Overall, our findings suggest that more frequent PCAOB inspections help to improve WC accrual reliability.
JEL Classifications: M41; M42; M48.
Data Availability: The data are publicly available from the sources identified in the paper.
Political sociology and political management in the subject field of political science
Authors: Fedorkin N. S. 
Published: February 2020

The article deals with the methodological problems of transformation processes in political science in the late XIX-th-early XX centuries and in the period between the two world wars. The author reveals the causes and origins of the crisis phenomena in political science due to the new political realities in the world and new trends in the political science development. The process of modern political science formation is analyzed in its gradual development (formal-legal, traditional, behavioral and post-behavioral). The special role of the Chicago revolution in political science, which created the environment and the ground for the emergence of the “behavioral” revolution, is revealed. The main program provisions of the “behavioral” revolution are indicated, its results, the main vectors of political science development in the post-behavioral era are revealed.The role of structural functionalism (G. Almond and his school) in the formation of modern political science is revealed. The article deals with the interaction of political science with related social disciplines, which led to the emergence of some hybrid disciplines of political knowledge, including political sociology and political management. The content of the hybridization concept is revealed. The role of sociology in this process as the “main donor” of political science in the considered era is revealed. Object-subject areas of political sociology and political management, their place and role in the mechanism of socio-political systems functioning in the subject field of political science are defined. Generalizing conclusions are made.
Fight against smoking as a factor of healthy lifestyle
Authors: Novoselova E. N. 
Published: February 2020

The article analyzes the impact of lifestyle, tobacco smoking in particular, on health and life expectancy. Using the latest statistics, the author examines the problem of tobacco smoking in Russia and the world, describes the impact of this harmful habit not only on the health of the population, but also on the environment and the economy. The paper provides a brief history of tobacco control, describes modern anti-tobacco measures taken by the world community under the auspices of the World Health Organization (WHO).Special attention is paid to the state of public opinion on issues related to the prevalence of tobacco smoking in Russia, its impact on the health and life expectancy of the population, the motivation of the population to abandon this habit and the impact on its presence / absence in social environment. It addresses the problem of child and adolescent smoking, analyzes the degree of parental influence and the likelihood that the child, in consequence, will become a regular smoker.The author deals with the problem of passive smoking and the impact of secondary smoke on the health of children and adults, and notes that the anti-tobacco law adopted in Russia in 2013 undoubtedly reduced the number of passive smokers, which had beneficial effect on public health.The work touches upon the currently relevant issue of Electronic Nicotine Delivery Systems (ENDS), provides usage statistics, and also raises the question of the consequences of the increasing popularity of ENDS.The empirical base of the work is the data of WHO, the Federal State Statistics Service, the American Cancer Society, as well as studies of the Department of Sociology of Family and Demography (Faculty of Sociology, Lomonosov Moscow State University), the Public Opinion Foundation and the All-Russian Public Opinion Research Center.This article will be of interest to specialists in the field of sociology of medicine, as well as to a wide circle of readers interested in the issues of addictive behavior and the formation of a healthy lifestyle.
Imaginaries of a ‘Europe of the regions’
Authors: Davoudi Simin 
Published: February 2020

“I have not come here this evening to talk to you about a utopia; no, I am here to talk to you about an adventure ...: the federating of Europe.”
These are the words of Denis de Rougemont (1948, p.1), the Swiss philosopher and scholar, given at a talk on 22nd of April 1948 at the Sorbonne, Paris. He was advocating for the cultural, historical regions to become the sub-European political units instead of nation states. I start this essay with his statement not because I necessarily agree with his views, but because he is the person who coined the term ‘Europe of the regions’ in his book The idea of Europe, which appeared in English in 1966 (de Rougemont, 1966). Donald Tusk (2016), former President of the European Union (EU), called him “a philosopher of regionalism” and “a pioneer of the EU moto of ‘unity in diversity’”. I also started this essay with de Rougemont because of his take on what constitutes Europe. In his book, he traces the history of the idea from the Greek myth of the abduction of Europa by Zeus to the 18th and 19th century federalist ideas of Napoleon and the 1960s European Community, and concludes that the search for Europe is to build Europe; that, Europe is only to be found in the process of creating it (de Rougemont, 1966). This relational perspective somewhat resonates with what I am going to discuss about ‘the region’ and a ‘Europe of the regions’.
Laboratory Tests in Diagnosis of Mastocytosis: Literature Review and Case Report
Authors: Orlova Aleksandra S , Shkurlatovskaia Karina M , Silina Ekaterina V , Pyatilova Polina M , Teplyuk Natalya P , Kogan Evgeniya A , Vorobyev Sergej I , Bolevich Stefani S , Dadaeva Valida A , Tachieva Bella I , Bolevich Sergej B 
Published: February 2020

Abstract
Мastocytosis is a heterogeneous group of disorders characterized by abnormal growth and accumulation of mast cells (MCs) in the skin and/or other organ systems. Mastocytosis is a rare disease. The annual incidence is 5-10 cases per 1 million people. However, the majority of cases stay undiagnosed due to the lack of specific tests and a wide variety of clinical features of the disease. In mastocytosis, somatic mutations of KIT gene lead to autocrine dysregulation and constitutive c-KIT activation in the absence of its ligand SCF. Clinical symptoms of the disease are determined by MC mediator release and/or infiltration of tissues by MCs. According to the World Health Organisation classification updated in 2016 mastocytosis is divided to cutaneous mastocytosis (CM), indolent systemic mastocytosis (ISM), smoldering systemic mastocytosis (SSM), SM with an associated hematologic (non-MC-lineage) neoplasm (SMAHN), aggressive SM (ASM), MC leukemia (MCL) and MC sarcoma (MCS). The CM and ISM prognosis is excellent with (almost) normal life expectancy, unlike aggressive forms (ASM and MCL) with poor prognosis. In this paper the key aspects of clinical features and diagnostic criteria of mastocytosis are discussed. We present a case report of a patient with mastocytosis in the skin following psoralen plus ultraviolet A (PUVA) therapy with good response.
An unusual presentation of retinal migraine: a case report
Authors: Ashfaq Anum 
Published: February 2020

Background:
Retinal migraine is a type of migraine with aura. It is a rare entity which presents as monocular symptoms, such as scotomas or blindness followed by headache phase of migraine. There are wide varieties of causes for monocular vision loss ranging from benign causes to very serious causes of blindness.

Case Presentation:
This is a case of 26-year-old female who presented with recurrent attacks of unilateral vision loss but it was not followed by headache which is a rare entity. On investigations, her complete blood picture, liver function tests, renal function tests, erythrocyte sedimentation rate, C-reactive protein, electrocardiography, echocardiography, anti-neutrophil antibody, carotid Doppler, and magnetic resonance imaging of brain were all normal.

Conclusion:
The diagnosis of retinal migraine was established and the patient was reassured and counseled in detail with the advice of follow-up.
Hodgkin Lymphoma presenting as a complex paraneoplastic neurological syndrome in an eventually diagnosed case of Klinefelter Syndrome
Authors: Ghosh Arnab , Bhartiya Manish , Gupta Salil , VK Shashindran , Saxena Puneet 
Published: February 2020

Background:
Klinefelter-syndrome (KS) is recognized as 47, XXY or XXY, two or more X chromosome in males giving rise to a set of clinical signs and symptoms. These individuals are predisposed to certain malignancies. The association of Hodgkinlymphoma (HL) with KS is very rare and reported only in a single case in literature. Moreover, it is extremely rare to have Chronic-Demyelinating-Inflammatory-Polyneuropathy (CIDP) as initial presentation of HL. The association of CIDP in HL in a case of Klinefelter-syndrome has never reported together.

Case Presentation:
We report a case of 47-year old Indian male who presented with CIDP and was eventually diagnosed with Nodular sclerosis variant of HL. Karyotyping revealed KS. Institution of treatment of HL improved his neurological symptoms. However, administration of androgens was deferred till the completion of chemotherapy. Unfortunately, he could not tolerate Chemotherapy and died of Renal Failure during the fourth cycle.

Conclusion:
This case report depicts an extremely rare combination of CIDP, HL with KS. It also signifies that all CIDP cases should be evaluated for occult malignancy and if malignancy is found patient should undergo karyotyping for under-diagnosed chromosomal abnormalities such as KS as in this case.
SANEAMENTO BÁSICO E ASSENTAMENTO RURAL – UM ESTUDO DE CASO DO ASSENTAMENTO ZUMBI DOS PALMARES, RJ
Authors: Lannes Lucíola Santos , Soares Giselle Fonseca 
Published: February 2020

A percepção ambiental e o saneamento básico apresentam grande relevância com relação aos pressupostos básicos de implementação dos projetos de assentamento de reforma agrária, devido se apresentarem como bases para a promoção de cidadania e cumprimento da função social da terra. Este estudo tem como objetivo realizar um levantamento da condição situacional dos moradores do Assentamento Zumbi dos Palmares acerca de percepção ambiental e saneamento básico, além de verificar a qualidade bacteriológica do aqüífero freático do assentamento. Foram encontrados em 100% das amostras índices elevadíssimos de coliformes totais e presença de Escherichia coli em 91% das amostras analisadas. A maioria das famílias assentadas utiliza poço cacimba como meio para obtenção de água para consumo, sendo esta utilizada sem prévio tratamento e alocam o esgoto em fossas sépticas. Os assentados quase não têm informações sobre doenças potencialmente transmitidas pela água e apresentam uma grande falta de conhecimento acerca de saneamento básico e conservação ambiental.
Choosing your own adventure: Engaging the new learning society through integrative curriculum design
Authors: Ryder Elizabeth , Ruiz Carolina , Weaver Shari , Gegear Robert 
Published: February 2020

In our increasingly data-driven society, it is critical for high school students to learn to integrate computational thinking with other disciplines in solving real world problems. To address this need for the life sciences in particular, we have developed the Bio-CS Bridge, a modular computational system coupled with curriculum integrating biology and computer science. Our transdisciplinary team comprises university and high school faculty and students with expertise in biology, computerscience, and education.Our approach engages students and teachers in scientific practices using biological data that they can collect themselves, and computational tools that they help to design and implement, to address the real-world problem ofpollinator decline.Our modular approach to high school curriculum design providesteachers with the educational flexibility to address national and statewide biology and computer science standards for a wide range of learner types. We are using a teacher- leader model to disseminate the Bio-CS Bridge, whose components will be freelyavailable online.
Bridging Continents - Engagement in the Classroom
Authors: Hilderbrand-Chae Marla 
Published: February 2020

STEAM Unit I Challenge - How do we break through limitations created by war?Although this was the guiding question for our STEAM Innovation Program 2018 first Trimester unit, the real question became “How can you engage learners and compete with the reality of their lives outside of school?” The reference here is not the typical high school experience of competing with social media or the extensive time requirements of intense sports. At Greater Lawrence Technical School, the reality of our students' and families’ lives is never simple, but became increasingly difficult after the tragedy of the gas explosions in Lawrence, North Andover, Andover - 3 of our 4 sending communities. The area most seriously affected was Lawrence, which encompasses 80% of our student population. Families all throughout Lawrence were removed from their homes, many displaced for months. In this backdrop of personal uncertainty, our program began a transdisciplinary bioreactor project to make medication for Syrians. Students designed their own bioreactors from items that could be found in war-torn Syria (e.g. from bombed hospitals or factories in Damascus). Although Greater Lawrence students continued to struggle with needs for heat and hot water for months, it was this intimate knowledge of hardship that bridged these two worlds - Syria and Lawrence, MA - and the parallel experiences made the learning significant. The success of our Exhibition of Leaning from this unit underscored the importance of engaging students regardless of persisting outside hardship and connecting project-based learning to something within the context of our students lives. The experience that the students themselves lived through during our bioreactor project demanded a rewording of our unit challenge to the following:- “How do we innovate, adapt, and change to counteract limitations?”
Educational Model for the Development of Higher Education in the Latin American Society
Authors: Santander José Antonio 
Published: February 2020

The Latin American educational context contains particular features (aspects) that make the Learning - Teaching in higher education process a real challenge for the professor, the student and for the institution that makes it necessary to design a model based on four relevant lines of work. Leadership, technology, research and projects.Lines of work that influence the gap between the expectations and needs of the community with respect to teacher productivity and competitiveness. For this reason we propose a model appropriate to the context that seeks to work in conjunction with networks and communities of professionals of the Ecosystem of innovation and entrepreneurship in addition to the main actors of educational institutions.The model aims to achieve in educational institutions a worldwide competitive level, which allows to face the new challenges of the 4th industrial revolution that were set in the World Economic Forum in 2018. Forming competitive professionals and prepared for these new challenges with international validations of their skills, which allow us to meet the commitments and expectations with society to be generators of research, innovation and development that contributes to the growth and improvement of our communities.
Design and Practice of Online and Classroom Programs that Encourage Deep Learning
Authors: Cheng Xinyao , Yin Xiuqin 
Published: February 2020

This paper aims to design three online and classroom programs which focus on deeplearning of high school mathematics and physics subjects, with the foundation of threelevels of Bloom’s Taxonomy: understand, analyze and create. A design of learningtasks and scaffolding for classroom and online in-depth learning support that targetsdeep understanding as the first program and a design of thinking tasks and scaffoldingfor classroom and online problem-solving support system that targets at analysis andapplications as the second program as well as the third program that designs actiontasks and scaffolding aiming at knowledge innovation. Experienced teachers,technology experts, and pedagoguework together striving to help learners deepening self-learning and cooperative learning, encouraging motivation and improving system thinking ability. With on-going experiment in schools, the comparison data of experimental class and control classes on average scores and number of top-ranking students of midterm and final exam have shown the improvements in students’ deeplearning.
Meeting the English Language Learning Needs of the Indian Learner
Authors: Bayyapunedi Mydhili , Sriram Pundi , Wennersten Matt 
Published: February 2020

In the late 20th century, students learning English in India as a second language had a set of challenges. Classes had mixed ability groups, teaching was carried out in vernacular language and English was taught as a subject and not a skill. Students as well as teachers had few opportunities to learn or practice English.[1] In the 21st century, the challenges from the previous century continued. On the other hand, a new learner has also emerged: the Indian millennial whose access to tech and connectivity has increased along with her expectations from online products and offline services. Millennials of India want collaborative learning experiences and quick feedback, and have low tolerance for boredom. [2]In this paper we explore two styles of English training for the millennial, online self- paced and blended (online + face-to-face) where the end-goals of both programs were to help students be an English-confident, job-ready graduate. We present quantitative data and qualitative feedback that shows the difference that the two programs had on the students. From this exploration, we list out a set of design principles for creating an effective English Training program for the Indian Millennial.
STRATEGI PENGEMBANGAN PERIKANAN CUMI DI PELABUHAN PERIKANAN SAMUDERA CILACAP
Authors: Estherina Simanjuntak Axeline , Imron Mohammad , Baskoro Mulyono S 
Published: February 2020

Pelabuhan Perikanan Samudera Cilacap (PPS) adalah Pelabuhan yang dikenal memiliki potensi sumberdaya ikan melimpah. Hasil tangkapan cumi di PPS Cilacap merupakan jenis cumi-cumi yang belum layak di ekspor dikarenakan penanganan cumi masih kurang bagus untuk ukuran dan bentuk cumi-cumi masih belum baik. Tujuan dari penelitian ini menghitung keuntungan usaha perikanan cumi, menganalisis musim penangkapan cumi, serta menyusun strategi pengembangan perikanan cumi di PPS Cilacap. Metode analisis yang digunakan analisis finansial, indeks musim penangkapan, dan metode SWOT. Pengumpulan data dengan pengambilan responden dilakukan secara purposive sampling untuk mendapatkan data terkait faktok internal (kekuatan dan kelemahan) dan faktor eksternal (peluang dan ancaman). Hasil penelitian menunjukkan bahwa keuntungan yang diperoleh oleh nelayan cumi di Pelabuhan Perikanan Samudera Cilacap selama setahun sebesar Rp2.330.520.000,00 dengan R/C ratio senilai 1,27 sehingga usaha perikanan cumi menguntungkan. Musim penangkapan cumi tertinggi yaitu terjadi pada bulan Juli hingga Agustus dan bulan Januari hingga Febuari. Strategi pengembangan perikanan cumi diantaranya mengatur penangkapan cumi, meningkatkan teknologi tepat untuk penangkapan maupun pengelolaan, meningkatkan kapal penangkapan khusus cumi, meningkatkan unit penangkapan, mengoptimalkan perikanan cumi dapat di ekspor, mengoptimalkan permintaan pasar, melakukan sosialisasi kepada nelayan untuk membantu meningkatkan pengetahuan nelayan akan kegiatan pengembangan perikanan berkelanjutan, meningkatkan pengelolaan agar lebih bermaanfaat.
Kata kunci: cumi-cumi, perikanan cumi, Pelabuhan Perikanan Samudera Cilacap, strategi pengembangan, usaha perikanan cumi
DISTRIBUSI THERMAL FRONT DAN HASIL TANGKAPAN IKAN TENGGIRI (Scomberomorus commerson) DI PERAIRAN PANGANDARAN
Authors: Savetri Vadhilah , Syamsuddin Mega Laksmini , Rostini Iis , Apriliani Izza Mahdiana 
Published: February 2020

Ikan tenggiri (Scomberomorus commerson) merupakan komoditas ikan pelagis besar unggulan di Kabupaten Pangandaran karena memiliki jumlah dan nilai produksi yang paling tinggi, oleh karena itu perlu dimanfaatkan secara maksimal dengan memperhatikan kelestariannya. Tujuan dari riset ini adalah untuk mengetahui variabilitas thermal front secara spasial dan temporal serta pengaruhnya terhadap hasil tangkapan ikan tenggiri dalam pendugaan daerah penangkapan potensial ikan di peraira Pangandaran, Jawa Barat. Riset ini dilaksanakan pada bulan Januari sampai dengan bulan Februari 2018 di Perairan Pangandaran, Jawa Barat. Data yang digunakan pada penelitian ini adalah SPL yang berasal dari AquaMODIS dan arus geostrofik dari ECMWF. Metode yang digunakan adalah metode deskriptif dengan pendekatan analisis secara spasial dan temporal. Thermal front dideteksi pada data citra raster suhu permukaan laut (SPL) menggunakan algoritma Cayulla Cornilon 1992 dengan kategori kuat dengan perbedaan SPL ≥ 0,5°C dan lemah dengan perbedaan SPL 0,3°C. Hasil riset menunjukan front yang terbentuk di perairan Pangandaran merupakan front sementara dengan kekuatan lemah dan kuat. Sebaran dan frekuensi thermal front paling banyak ditemukan pada bulan Desember (musim barat) dengan total 11 unit kemunculan dengan nilai rata-rata SPL 29,3°C dan sebaran paling sedikit dijumpai pada bulan April (musim peralihan 1) . Kisaran suhu tertinggi thermal front berkisar antara 30-33,8°C dan terendah berkisar antara 22,8-26,5°C. Kejadian thermal front umumnya terjadi di perairan lepas Samudera Hindia.
Kata kunci: arus, ikan tenggiri, perairan Pangandaran, SPL, thermal front