bluuebunny/crossref_metadata_2025_split huggingface dataset:
Earnings Management Practice in Bangladesh
Authors: Parvin Ruksana 
Published: April 2020

This paper detects the existence of Earnings Management (EM) practice in Bangladesh. Total 105 manufacturing companies have been chosen from the different industrial sectors such as pharmaceuticals & chemicals, food & allied, cement, engineering, ceramics, tannery, textile & clothing, paper & printing, jute, fuel & power and miscellaneous. The well-known Beneish M score model has been used in detecting EM. The outcome shows that the percentage of non- manipulator companies is greater than manipulator companies except cement, paper & printing and jute industry. All out 39 % of manufacturing companies are likely manipulator where industry-wise pharmaceuticals & chemicals 28 % , food & allied 42%, cement 80%, engineering 42% , ceramics 0% , tannery 33% , textile & clothing 40 % , paper & printing 100%, jute 100% , fuel & power 25 % and miscellaneous 17% of manufacturing organizations are likely to be manipulator for 2017. This paper may help the stakeholder for distinguishing between likely and non-likely manipulator companies from the different industrial sectors, making a better decision and formulating policy to reduce the likelihood of manipulation. As Beneish Model is a probabilistic model, it is not unquestionably decisive from the identification that organizations are likely manipulators.
Audit Reports and Value Relevance of Accounting Information: Evidence from Commercial Banks in Nigeria
Authors: Ibanichuka E. A.L. , Briggs Alasin Captain 
Published: April 2020

This study examined audit reports and value relevance of accounting information in Nigeria quoted commercial banks. Data was sourced from financial statement of Commercial Banks. Two multiple regressions were formulated to investigate the effect of audit reports and audit characteristics on stock prices of the commercial banks. The data analysis technique employed is the multiple regression model based on Statistical Package for Social Sciences version (22.0). The Durbin-Watson statistics show the presence of multiple serial autocorrelation. The result shows collinearity that corresponds with the Eigen value condition index and variance constants are less than the required number, while the variance inflation factors indicate the absence of auto-correlation. The result from model I found that all the audit report variables have positive impact on value relevance while model II found that audit compensation, audit familiarity and corporate governance have positive effect and audit independence, joint audit and audit size have negative effect on stock prices. The study concludes that the independent variables have significant relationship value relevance of accounting information of Nigeria quoted commercial banks. We recommend that auditing should principle of corporate management beyond the present statue.
An Empirical Evaluation on Performance of Organization through Human Resource Accounting (HRA): A Study on Selected Corporate Units of India
Authors: Bansal Atul , Sharma Preeti 
Published: April 2020

This study attempts to analyze the importance of Human Resource Accounting (HRA) practices for corporate financial reporting. This paper is both a theoretical and empirical exploration, aimed to some suggestions of new thoughts, methods, techniques and applications of HRA. Various MNCs in the field of HRM provide different types of thought about the practices of personnel management with different systems and aims of financial analysis and reporting. HRM has been and remains one of the most powerful and influential ideas to have emerged in the field of business and management. Effective practices of human resources in the accounting statement can ensure long-term benefits to the employees of the corporations and it also increases quality, performance, values, and commitment to future need. The data of this study was collected from secondary and primary sources from selected corporate units. Very few corporations are practically practices this concept in their accounting and financial report. Some findings and suggestions are addressed in the study that may be the prerequisite for organizational growth and development.
A Study on Effectiveness of the Crop Insurance in Karnataka -With Special Reference Chikmagalur District
Authors: H.P Hamsini , .R Rashmi 
Published: April 2020

Indian agriculture activities are severely dependent on rainfall that occurs in monsoon year. The behavior of the monsoon is unusual that cause natural disasters like lack of rainfall or floods, cyclones, etc. Majority of the cropped area is affected by drought. About 12 million hectors of the agricultural land is affected by the calamities and this land does not have irrigation facility. Crop insurance is a tool to protect the farmers from financial loss as a result of crop loss out of nearly all natural factors past their manage consisting of weather, natural calamities , floods, pests, illnesses etc. There is a need for the crop insurance to protect the farmers against the financial loss due to crop loss. There are various schemes under crop insurance which aim to provide financial support to farmers. This is the motivation behind the study. The research is carried out to understand the effectiveness of crop insurance. A sample of 348 Farmers was considered to collect opinions through a structured questionnaire in Chikmaglur district, Karnataka. The factors under the study were Awareness, Financial security, income stability, Loan repayment towards the future acceptance of crop insurance.
Accounting Practices and Organizational Performance: Evidence from Small and Medium Scale Enterprises in Sri Lanka
Authors: Balagobei Saseela 
Published: April 2020

Over the past few decades, the researchers demonstrate consistent effort in investigating the Small and Medium scale Enterprises (SMEs). This sector plays a crucial role in the economic growth in both developing and developed countries. The research investigated how accounting practices influence the organizational performance of small and medium scale enterprises in Sri Lanka. Accounting practices consists of record keeping, budgeting practices and payroll accounting whereas organizational performance is measured by organizational goal achievement, organizational effectiveness and organizational efficiency records. A structured questionnaire was used to collect the primary data from 75 SMEs which were selected by means of the random sampling technique. The results revealed that among the accounting practices, only record keeping and budgeting practices have significant positive influence on organizational performance of Small and medium enterprises in Sri Lanka. It can be recommended that academic institutions and other bodies which are responsible for SMEs should organize training programmes for those operators who do not have the technical knowhow in the field of accounting to come to grips with it and also provide some SME-specific accounting guidelines and template forms for capturing accounting practices for the operators to use.
JEL Classification: M41.
Comparing the Applications of Management Accounting between Vietnamese Public Universities by the Degree of Autonomy
Authors: LE Oanh Thi Tu , Tran Phong Thi Thu 
Published: April 2020

This study was conducted based on a survey of 53 public universities in Vietnam to evaluate the applications of management accounting in universities according to the following metrics: (i) Cost classification; (ii) Conducting and evaluating budgets; (iii) Management responsibility; and (iv) Using information to make short-term and long-term decisions. The results showed that public universities have some interest in management accounting information, especially responsibility accounting. However, management accounting information which has not been used much in Vietnamese universities includes controllable and uncontrollable costs and variance analysis between actual results and estimates. Regarding the degree of autonomy, fully or partially autonomous universities tend to apply management accounting more than non-autonomous universities in terms of the cost per student, the fees for repeat classes, and management responsibility. The research results showed the need to use management accounting information when universities increase their autonomy.
JEL Classification: M40, M41, M49.
Scientific Study of Sociological Problem: Solve the Begging & Poverty Problem in Iraq
Authors: Alfahham Muayad Baqer Mohammed , Kadhium Afaq Jaber , Hussein Hanan Ali , Mohammed Jalal Hasan , Almosawy Manar Ghyath Abd Almutalib , Aljamali Nagham Mahmood 
Published: April 2020

This Case study to Solve social problem like The begging in street and poverty problem for small cities., This study investigated the prevalence and consequences of street begging among adults and children in small towns, Descriptive of this scientific study was adopted for the many cases in many small and poor towns and Finding solutions Of The Begging Problem :
Name Problem: Treatment of Social problem (The Begging)
Type of Study: Scientific Study for Treatment of Social Problem (The Begging)
Aim of Scientific Study: Finding solutions of The Begging Problem
Young Consumer Green Purchase Behavior
Authors: Zafar Sohaib , Aziz Atif , Hainf Muhammad 
Published: April 2020

Environmental pollution is increasing day by day which is causing serious threats to our planet. Global warming, increase in temperature, melting of glaciers are some of issues which the world is facing now. Due to ease of information sharing and technology business across the globe has become quite easier and businesses are operating in whole world. Multinationals are working in whole world. Business is one of the sources of pollution. The production process, supply chain process and many other processes from manufacturing to end product cause pollution. So, to prevent Earth from pollution concept of green marketing emerged which means to produce products which are eco-friendly and then promote these products through ecofriendly ways. The main aim of a company is to satisfy consumers. So, company keeps focus on the factors which forces the consumer to buy the product. Consumer can be motivated by various factors while purchasing product. In this paper those factors are discussed and their effect is measured on green purchase behavior. According to environmental performance index Pakistan is among top 12 countries which are affected by pollution. Meanwhile according to DAWN newspaper 2019 Pakistan has largest population of youngsters in history. So, this paper investigates the factors that influence green purchase behavior of young students.
Viewpoints on modelling: Comments on "Achilles and the tortoise: Some caveats to mathematical modelling in biology"
Authors: Lei Jinzhi 
Published: April 2020

Mathematical modelling has been proven to be useful in understanding some problems from biological science, provided that it is used properly. However, it has also attracted some criticisms as partially presented in a recent opinion article \cite{Gilbert2018} from biological community. This note intends to clarify some confusion and misunderstanding in regard to mathematically modelling by commenting on those critiques raised in \cite{Gilbert2018}, with a hope of initiating some further discussion so that both applied mathematicians and biologist can better use mathematical modelling and better understand the results from modelling.
How to model honeybee population dynamics: stage structure and seasonality
Authors: Chen Jun , Messan Komi , Rodriguez Messan Marisabel , DeGrandi-Hoffman Gloria , Bai Dingyong , Kang Yun 
Published: April 2020

Western honeybees (Apis Mellifera) serve extremely important roles in our ecosystem and economics as they are responsible for pollinating $ 215 billion dollars annually over the world. Unfortunately, honeybee population and their colonies have been declined dramatically. The purpose of this article is to explore how we should model honeybee population with age structure and validate the model using empirical data so that we can identify different factors that lead to the survival and healthy of the honeybee colony. Our theoretical study combined with simulations and data validation suggests that the proper age structure incorporated in the model and seasonality are important for modeling honeybee population. Specifically, our work implies that the model assuming that (1) the adult bees are survived from the egg population rather than the brood population; and (2) seasonality in the queen egg laying rate, give the better fit than other honeybee models. The related theoretical and numerical analysis of the most fit model indicate that (a) the survival of honeybee colonies requires a large queen egg-laying rate and smaller values of the other life history parameter values in addition to proper initial condition; (b) both brood and adult bee populations are increasing with respect to the increase in the egg-laying rate and the decreasing in other parameter values; and (c) seasonality may promote/suppress the survival of the honeybee colony.
Applying the chemical-reaction definition of mass action to infectious disease modelling
Authors: Al-arydah Mo'tassem , Greenhalgh Scott , Munganga Justin , Smith? Robert 
Published: April 2020

The law of mass action is used to govern interactions between susceptible and infected individuals in a variety of infectious disease models. However, the commonly used version is a simplification of the version originally used to describe chemical reactions. We reformulate a general disease model using the chemical-reaction definition of mass action incorporating both an altered transmission term and an altered recovery term in the form of positive exponents. We examine the long-term outcome as these exponents vary. For many scenarios, the reproduction number is either 0 or $\infty$, while it obtains finite values only for certain combinations. We found conditions under which endemic equilibria exist and are unique for a variety of possible exponents. We also determined circumstances under which backward bifurcations are possible or do not occur. The simplified form of mass action may be masking generalised behaviour that may result in practice if these exponents ``fluctuate'' around 1. This may lead to a loss of predictability in some models.
Low Surgeon and Hospital Volume Increase Risk of Early Conversion to Total Knee Arthroplasty After Tibial Plateau Fixation
Authors: Brodke Dane J. , Morshed Saam 
Published: April 2020

Background:
Some orthopaedic procedures exhibit volume-outcome relationships that suggest benefits associated with a triage and treatment by higher volume surgeons and hospitals. The purpose of this study was to determine whether this association is present for open reduction internal fixation (ORIF) of tibial plateau fractures regarding the outcome of conversion to total knee arthroplasty (TKA).

Methods:
The Florida State Inpatient Database was queried to identify patients who underwent ORIF of a tibial plateau fracture between 2006 and 2009. The annual volumes of surgeons and hospitals were determined. The outcome of interest was any subsequent hospitalization for TKA within 5 years. Comparing the rates of this outcome, cut points were established to define high and low volume. Survival analysis, including Cox proportional hazards modeling, was used to estimate the effect of volume on rates of TKA while controlling for patient factors and injury characteristics.

Results:
In this cohort of 3,921 patients, 172 patients (4.4%) underwent TKA within 5 years of ORIF of the tibial plateau. This included 5.0% of patients treated by low-volume surgeons versus 2.1% treated by high-volume surgeons and 4.8% treated at low-volume hospitals versus 2.0% treated at high-volume hospitals. High-volume surgeons and hospitals were defined by annual volumes greater than or equal to 7 and 29, respectively. After adjustment, treatment at a low-volume hospital was associated with a larger hazard of conversion to TKA (hazard ratio = 2.05; 95% confidence interval = 1.11 to 3.80). Treatment by a low-volume surgeon was also associated with a larger hazard of conversion to TKA (hazard ratio = 2.17; 95% confidence interval = 1.31 to 3.59).

Discussion:
High-volume treatment of tibial plateau fractures is associated with a lower rate of conversion to TKA, suggesting that the regionalization of care for these injuries may improve outcomes.

Level of Evidence:
Level III
Evaluation of growth and nutritional condition of children in Public Schools in Florianópolis, Santa Catarina, Brazil
Authors: Macêdo Cícero Cruz , Leone Claudio , Nascimento Viviane Gabriela , Ramos José Lucas Souza , Cardoso Jane Laner , Olea Debora A. Zambrano , Bezerra Italla Maria Pinheiro , Abreu Luiz Carlos de 
Published: April 2020

Introduction: Obesity is becoming more and more frequent in children, which can result in health problems both in childhood and in adulthood. Considering that, at school age, eating habits may be influenced by the context in which the child is inserted, mainly, lifestyle, inside and outside the school environment, it is important to evaluate the growth achieved in height, as well as their nutritional status, since this can be an indication of future and possible nutritional disorders, allowing to direct resources and effective public policies in this age group.
Objective: Evaluate the growth in stature and nutritional condition of schoolchildren by gender and age in Florianopolis, Santa Catarina, Brazil, in the first semester of the 2012 school year.
Methods: A cross-sectional study was conducted with 595 children of six to ten years of age, through the marketing of Public Municipal Elementary Schools, in the city of Florianópolis, State of Santa Catarina, Brazil. The statistical analysis of the data was performed with the Statistical Package for the Social Science, version 20.0.
Results: It was assessed a larger proportion of children between seven and nine years of age, and both in relation to the stature as the Body Mass Index (BMI). The medians are higher when compared to the reference (World Health Organization), revealing that the children are growing well, even above the average for the benchmark. However, at the same time, they have a BMI higher than expected, even considering their high stature. The diagnosis of nutritional status among the boys and girls showed no statistical differences. However, it is worth highlighting that, although the bigger prevalence is eutrophic children (70.3%), a high prevalence of excess weight (overweight, obesity and severe obesity) can also be observed, around 28% of the sample.
Conclusions: Although most children were found to be in normal nutritional condition, some were identified as being overweight or obese. It was evident that nutritional condition does not differ in relation to gender, but is influenced by age and height.
Body self-perception in age school children with Down Syndrome
Authors: Silva Dayse Karoline Santos da , Cotonhoto Larissy Alves , Souza Mariane Lima de 
Published: April 2020

Introduction: The notion of body or body perception is of great importance in the development of motor skills and functionality. In atypical development situations, as in the case of Down syndrome (DS) there is a delay in the development and motor skills are compromised, which possibly is reflected in the quality of body self-perception in children with DS.
Objective: To assess the characteristics of body self-perception in school age children with DS.
Methods: This is an exploratory and descriptive study involving 10 children aged between seven and nine years. To assess body perception, it was used the Body Notion factor from the Psychomotor Battery (BPM). Data analysis was performed qualitatively and quantitatively according to the criteria established by the instruments and the researchers.
Results: The participants' performance regarding the notion of body was not related to their age. The right and left discrimination capability was the body notion sub-factor with the worst performance and the self-image was the sub-factor with the best performance. The drawings of the human figure were split into two categories: unidentifiable (Class A, n = 8) and recognizable (Class B, n = 2).
Conclusion: It is suggested that the self-perception of children with Down Syndrome analyzed in this study has a strong relationship with the body and environmental stimuli together with psychomotor and cognitive development, which, however, does not coincide with their chronological age.
Impact of Phellinus gilvus mycelia on growth, immunity and fecal microbiota in weaned piglets
Authors: Sun Yuqing , Zhong Shi , Deng Bo , Jin Qinsheng , Wu Jie , Huo Jinxi , Zhu Jianxun , Zhang Cheng , Li Yougui 
Published: April 2020

Background
Antibiotics are the most commonly used growth-promoting additives in pig feed especially for weaned piglets. But in recent years their use has been restricted because of bacterial resistance. Phellinus, a genus of medicinal fungi, is widely used in Asia to treat gastroenteric dysfunction, hemrrhage, and tumors. Phellinus is reported to improve body weight on mice with colitis. Therefore, we hypothesize that it could benefit the health and growth of piglets, and could be used as an alternative to antibiotic. Here, the effect of Phellinus gilvus mycelia (SH) and antibiotic growth promoter (ATB) were investigated on weaned piglets.

Methods
A total of 72 crossbred piglets were randomly assigned to three dietary treatment groups (n = 4 pens per treatment group with six piglets per pen). The control group was fed basal diet; the SH treatment group was fed basal diet containing 5 g/kg SH; the ATB treatment group was feed basal diet containing 75 mg/kg aureomycin and 20 mg/kg kitasamycin. The experiment period was 28 days. Average daily gain (ADG), average daily feed intake (ADFI), and feed intake to gain ratio were calculated. The concentrations of immunoglobulin G (IgG), interleukin-1β (IL-1β), tumor necrosis factor (TNF)-α and myeloperoxidase (MPO) in serum were assessed. Viable plate counts of Escherichia coli in feces were measured. Fecal microbiota was analyzed via the 16S rRNA gene sequencing method.

Results
The ADG (1–28 day) of piglets was significantly higher in SH and ATB treatment groups (P < 0.05) compared to the control, and the ADG did not show significant difference between SH and ATB treatment groups (P > 0.05). Both SH and ATB treatments increased the MPO, IL-1β, and TNF-α levels in serum compared to the control (P < 0.05), but the levels in SH group were all significantly higher than in the ATB group (P < 0.05). Fecal microbiological analysis showed that viable E. coli counts were dramatically decreased by SH and ATB. The 16S rRNA gene sequencing analysis showed that ATB shifted the microbiota structure drastically, and significantly increased the relative abundance of Prevotella, Megasphaera, and Faecalibacterium genera. But SH slightly influenced the microbiota structure, and only increased the relative abundance of Alloprevotella genus.

Conclusion
Our work demonstrated that though SH slightly influenced the microbiota structure, it markedly reduced the fecal E. coli population, and improved growth and innate immunity in piglets. Our finding suggested that SH could be an alternative to ATB in piglet feed.