bluuebunny/crossref_metadata_2025_split huggingface dataset:
Corporate Social Responsibility (CSR) Disclosure and the Choice between Bank Debt and Public Debt
Authors: Tan Weiqiang , Tsang Albert , Wang Wenming , Zhang Wenlan 
Published: October 2019

SYNOPSIS
This study examines whether and how corporate social responsibility (CSR) disclosure plays a role in firms' choices of public versus private debt financing. We find that borrowing firms with higher levels of CSR disclosure tend to rely more on public debt than private debt. Further analyses reveal that the relation between CSR disclosure and firms' reliance on public debt is stronger for borrowing firms with higher financial reporting quality, and with standalone or externally assured CSR reports. In addition, we find that borrowing firms with higher levels of CSR disclosure tend to issue bonds at more favorable terms (i.e., lower bond yield spread and longer maturity). Together, our findings are consistent with the notion that nonfinancial CSR disclosure plays an incrementally important role in a firm's debt placement decisions.
JEL Classifications: G32; M14; M21.
Data Availability: Data are available from the public sources identified in the paper.
The Effects of Auditor Designation by the Regulator on Auditor Decisions: Evidence from Korea
Authors: Shim Tae Sup , Pae Su Jin , Choi Eugene 
Published: October 2019

ABSTRACT
The Korean market regulator designates external auditors for certain companies that have strong incentives to manage their earnings or that require strict external audits (the auditor designation system [ADS]). The ADS offers an interesting research setting for examining the effects of transferring the power of auditor selection to the regulator. Based on the results of a quasi-experiment with Korean auditors, we find that the ADS may be effective in reducing aggressive client accounting policy choices and achieve greater consensus in a hypothetical impairment loss recognition case. Although more research is needed on the various types of audit engagement systems, the results imply that the ADS may improve audit quality. Thus, auditor designation by the regulator for certain companies that try to manage their earnings (i.e., the ADS) may be a favorable alternative to the current audit engagement system.
Data Availability: Data are available from the authors upon request.
Does the Effectiveness of Interspersed and Blocked Questions Vary across Readers?
Authors: Phillips Fred , Lobdell Brooke , Neigum Jonathan 
Published: October 2019

ABSTRACT
This paper examines whether answering questions that are interspersed within a reading versus presented as a block after a reading produces different learning outcomes for different readers. In an initial study, financial accounting students who read with interspersed (blocked) questioning earned higher exam scores if, in other courses, they typically read before (after) class. A follow-up study randomly assigned students to either interspersed or blocked questioning when reading about business viability. Interspersed questions led to greater delayed recall by stronger readers, whereas blocked questions led to greater delayed recall by weaker readers. A third study randomly assigned type of questioning (interspersed or blocked) and reading conditions (mind-wandering induced or not) to students learning the revenue recognition model. Test scores were higher when interspersed questions were asked of students not induced to mind-wander and when blocked questions were asked of students induced to mind-wander.
THE DROWNING POLICY THE FOREIGN FISHING VESSELS OF ILLEGAL FISHINGBY INDONESIA GOVERNMENT IN INTERNATIONAL LAW PERSPECTIVE
Authors: Tua Amry Mangihut 
Published: October 2019

The drowning of foreign fishing vessels of illegal fishing actors in Indonesia teritory is one of law enforcement efforts to against the eradication of illegal fishing and to enforce the sovereignty of the territory of the Republic of Indonesia. It is a special act mandated in Article 69 paragraph (4) of Law No. 45 of 2009 on fisheries. This sinking policy invites controversy from neighboring countries because it is considered as an action that violates the principle of peaceful dispute resolution and is not regulated in international law. Indonesia keep continues to enforce this policy because it is considered the most effective step in reducing massive illegal fishing in Indonesian waters and has a deterrent effect for the actors. Keywords: drowning policy of foreign ship, illegal fishing, international law
Dietary Administration of Ethanol and Methanol Extracts of Withania somnifera Root Stimulates Innate Immunity, Physiological Parameters and Growth in Nile Tilapia Oreochromis niloticus
Authors: Mukherjee Debosree , Ghosal Indranath , Moniruzzaman Mahammed , De Manojit , Chakraborty Suman Bhusan 
Published: October 2019

Abstract
Efficacy of ethanol and methanol extracts of medicinal herb Withania somnifera roots was evaluated in Nile tilapia Oreochromis niloticus on immunostimulation and growth. Withania roots were extracted with water, ethanol, methanol, methylene chloride, hexane, successive methanol. Phenol, flavonoid content and antiradical activity of all the extracts were measured. Ethanol extract showed the highest phenol, flavonoid content and antiradical activity followed by methanol extract. Subsequently, Nile tilapia (n = 126) were fed diets containing different concentrations (0.0, 0.3, 0.5 and 0.7 g kg−1 feed) of ethanol and methanol extracts of W. somnifera roots for 30 days (3 replicates). Fish fed plant extract fortified diets showed significantly better (P<0.05) immunological, haematological, biochemical and growth parameters compared to the fish fed control diet. Fish fed diet containing ethanol extract at the concentration of 0.7 g kg−1 feed showed the highest immunological (phagocytotic activity, respiratory burst activity, serum lysozyme, total protein, total immunoglobulin), haematological (total red blood cells, haemoglobin, hematocrit, total white blood cells, lymphocyte), biochemical (reduced glutathione, glutathione reductase activity) and growth (final weight, weight gain, daily weight gain, specific growth rate) parameters. The plant extract might act as potent free radical scavenger in fish tissues and have tissue protecting ability, thus increasing fish health.
Participation Rates of Freshwater Recreational Fisheries in the Counties of Croatia
Authors: Treer Tomislav 
Published: October 2019

Abstract
The aim of this research was to define the participation rates of freshwater anglers in Croatia, their changes over the years and their differences across the counties of Croatia. In spite of a continuous population decline ever since Croatia joined the EU, the number of anglers has slightly increased to around 1%. The counties can be divided into three groups – counties on the Adriatic coast where marine fisheries are dominant, a very urbanized City of Zagreb and the remaining inland counties. In freshwater recreational fisheries in Croatia, the tradition and availability of fishing grounds dominate the participation rate of anglers. However, there are indications of the influence of GDP values so the counties with GDP over 6,500 euros per capita expressed positive relationship to the percentage of anglers (p<0.05). On the other hand, densely populated county of the City of Zagreb confirms that urbanization and much higher GDP result in a much lower percentage of recreational fishermen.
A Review of Extant Croatian Freshwater Fish and Lampreys
Authors: Ćaleta Marko , Marčić Zoran , Buj Ivana , Zanella Davor , Mustafić Perica , Duplić Aljoša , Horvatić Sven 
Published: October 2019

Abstract
A checklist of the freshwater fish fauna of Croatia is presented for the first time. It is based on 1360 publications of historical and recent data in the literature. According to the literature review, there were 137 fish species in 30 families and 75 genera recorded in Croatia. The checklist is systematically arranged and provides distributional data of the freshwater fish fauna as well as whether the species is endemic, introduced or translocated.
Linking CRM capabilities to business performance: a comparison within markets and between products
Authors: Trif Simona-Mihaela , Duțu Cristian , Tuleu Daniela-Liliana 
Published: October 2019

Abstract
Business performance is the primary goal of any type of firm, being a top priority for managers. Customer relationship management (CRM) capabilities is known in the literature as an important driver of business performance. However, there are significant differences across firms due to market settings they are acting on, or to the nature of products they are selling. Yet, little is known about how the impact of CRM capabilities on business performance vary across Business-to-Business and Business-to-Consumer markets, or across firms that are selling goods or services. In this study, we use data from a sample of 102 firms to investigate how customer relationship orientation influence the dimensions of CRM capabilities and how these capabilities determine customer satisfaction and market effectiveness, two business performance outcomes. Structural equation modelling is used in order to test the hypothesized relationships. The total sample is spilt into subsamples taking into consideration market settings and product type criteria, and the hypothesis are tested within them. Our results reveal that in case of each subsample, customer satisfaction and market effectiveness are driven by different dimensions of CRM capabilities. Critically, we find that in cases of firms that are acting mainly on Business-to-Business markets, customer relationship orientation doesn’t influence customer relationship upgrading capability, a dimension of CRM capabilities. Finally, the implications of these results for practitioners and managers are presented.
Visual Crisis Communication in the Scandinavian Press
Authors: Daniela Maier Carmen , Frandsen Finn , Johansen Winni 
Published: October 2019

Abstract
This study marks a shift in research focus from verbal to visual aspects in crisis communication and contributes to the emerging field of visual crisis communication by exploring the use of images in the Scandinavian press when reporting on and/or commemorating a disaster. We used rhetorical arena theory (RAT) and a social semiotic approach to visual analysis to investigate how fifteen newspapers from Sweden, Norway and Denmark visualised the MS Estonia disaster ten, fifteen and twenty years after the sinking of the ship. We examined 93 images published on the anniversaries in 2004, 2009 and 2014 to determine what kinds of images accompanied the press reports and how these changed over time. The results demonstrate that the images, which changed considerably over time, represented the disaster both as an irreversible loss and as a process with a strong symbolic value.
Language in the Conflict of Laws: Qualification, Meaning of Concepts. The Case of Marriage
Authors: Bagan-Kurluta Katarzyna 
Published: October 2019

Abstract
According to E. G. Lorenzen, the international theory of the conflict of laws rests almost wholly on fiction. The discipline of conflict of laws is created by a huge number of national internal laws and quite a large number of international instruments. Concepts used there are interpreted in many ways illustrating the variety of legal solutions and values. Some of the instruments facilitating the correct application of law are unregulated. One of them is qualification, which starts the process of indication and application of the proper law and assists in its completion.
Linguistic Rights in the Education System in Light of the Framework Convention for the Protection of National Minorities (By the Example of Poland and Lithuania)
Authors: Doliwa-Klepacka Anna 
Published: October 2019

Abstract
One of the fields of protecting human rights within the framework of standards of the Council of Europe is the protection of national minorities – with the special issue of their linguistic rights. An intensification of actions aimed at adopting legal measures in this field happened in the 1960s. The concern for a proper range and level of regulation was expressed at the level of the Parliamentary Assembly and the Committee of Ministers. National experts formulated detailed resolutions to include the goals of international organizations such as CSCE and the United Nations concerning this matter. The fact that the framework convention was chosen as the means bears witness to a significant provision that the guarantee of rights were realized in the most flexible manner, including the designations and capacities of State parties.
This article includes an analysis of three stages of work connected with ensuring linguistic rights for national minorities, with a special emphasis on the linguistic rights in the education system. On the one hand, actions which resulted in the acceptance of the Framework Convention for the Protection of National Minorities are shown. On the other hand, the goals and details of this Convention are described. The third section concerns the analysis of mechanisms for monitoring the realization of the rights included in the Convention. Due to limitations in the terms of reference for this work, the analysis of the convention guarantees, and their realization, was limited to linguistic rights in the education system. The practice of these actions was shown through examples in Poland and Lithuania.
The right to education for national minorities (in a general sense) including knowledge about their culture, traditions, and their input into the development of the society of a given country is one of the rights clearly stated in the Framework Convention. By the same token are linguistic rights in an education system – the right to teach the language of a national minority or to teach in the language of a minority. As practice in Poland and Lithuania shows, the situation of education of national minorities is different, although some of the problems are common: an example for that would be access to proper coursebooks in the languages of national minorities, or properly trained teachers.
Metaphoric Use of Denotations for Colours in the Language of Law
Authors: Kordić Ljubica 
Published: October 2019

Abstract
In many papers dealing with the stylistic features of legal texts, metaphor is highlighted as a stylistic figure often used in the language of law. On a daily basis we can witness the frequent use of metaphoric collocations like soft laws, hard laws, silent partner, hedge funds, etc. In this paper, the author analyses the use of denotations for colours as constituent parts of metaphoric collocations in the language of law. The analysis is conducted by using a comparative approach to examples extracted by means of computer technology from international bills and conventions available online. In the main part of the paper, examples are classified by using a colour denotation as the main criterion for the classification. After that, the examples are compared with corresponding expressions used in German and Croatian. Taking into account the main principle of the Skopos translation theory that differences between cultures strongly influence the translation process, the hypothesis of this research is that in many cases there will be no lexical equivalence between collocations with colour denotation in three languages. Due to the fact that international bills and conventions build the corpus of the research, and that the English language has become the lingua franca of international communication, it can be expected that some metaphoric terms and collocations would be literally translated from English. Conclusions drawn from the comparative analysis of legal collocations containing denotations for colours can be interesting to lawyers and LSP teachers in the field of law. In this sense, results of the research can contribute to motivational aspects of teaching Legal English and Legal German.
Language and Law: Brevity and Drafting in Law, Business, and the Social Sciences
Authors: Shattah Joseph 
Published: October 2019

Abstract
In this paper, the author intends to present an approach against lengthy contracts, judgements, and pleadings. He describes the advantages of brevity, conciseness, and plain English, focusing on research in Israel and abroad. An extreme example of how a whole page may be condensed into one sentence is provided by the author, as well as the opinion of a Supreme Court Chief Justice regarding methods to be used in writing good judgments, and a lawyer’s proposal to summarize pleadings. In the second part of this paper, the author briefly illustrates the differences between three disciplines: Law, Business Administration, and Social Sciences. He proposes that the Law should examine and adopt several elements from other disciplines that can have a positive impact on legal language.
The Role of Smartphones for Online Language Use in the Context of Polish and Croatian Students of Different Disciplines
Authors: Sierocka Halina , Jurković Violeta , Varga Mirna 
Published: October 2019

Abstract
Easy and cheap access to the Internet and a wide array of new technologies, such as smartphones, have multiplied opportunities for online informal learning of English (OILE). Yet, despite sizeable research, few studies have examined the issue of OILE in the context of university students of different disciplines. The aim of this research study was to examine the role of online language use through smartphones among students of various disciplines and its possible effects on enhancement of their foreign language skills. The study assumed both qualitative and quantitative methodology encompassing three research instruments: an online survey, the self-assessment language competence grid of the Common European Framework of Reference for Languages (CEFRL; Council of Europe, 2001) and a semi-structured interview. Data were collected with 377 students from two universities: University of Białystok, Poland and University of Osijek, Croatia. The research outcomes indicate that both Croatian and Polish students of different disciplines use their smartphones chiefly for receptive activities with infrequent use for language learning purposes and the predominant use of the mother tongue or English for the listed online activities through smartphones do not significantly affect the self-assessed level of their communicative competence in English. However, it can be stated that the choice of the preponderant language for online use through smartphones, especially for study-related issues, is conditioned by the students’ discipline of study.
Rape-related Terminology in Japanese and its Translation into English and Polish
Authors: Trzaskawka Paula 
Published: October 2019

Abstract
The aim of this paper is to discuss a selection of Japanese rape-related terminology and their potential equivalents in English and Polish. In this article the author will present an analysis of chosen rape-related terminology which is present in legislation and other legal texts, as well as in the media. Firstly, the definitions of selected terms will be provided; next, potential equivalents from the British, American, and Polish legal systems will be chosen in order to carry out comparative linguistic analysis. Finally, conclusions will be drawn on whether there are near, partial, or no equivalents in the languages under scrutiny.
Field-specific Conventions in the Translation of Commercial Law Documentation for Court Proceedings
Authors: Więcławska Edyta 
Published: October 2019

Abstract
The paper presents findings gathered in an exploratory, descriptive, corpus-based analysis of a parallel corpus composed of English corporate documents and their translations into Polish with regard to the frequency-related, binary strategy distribution pattern. In general, the author posits a distinctiveness of interlingual communication in the domain of law, as delineated by the institutional and disciplinary framework. The material extracted from the corpus and studied for its generic features (author, forthcoming-a) points to the hermetic character of corporate written communication in English. The thesis to be verified is whether there are any tendencies in the distribution of the translation strategies in the corpus texts. The research question was operationalised via coding the corpus extracts according to the binary strategy division scheme. Further, the data have been discussed in reference to the sociocultural background of the communicative situation covered under the analysis in order to account for the translators’ motivation.
Theoretic Analysis of Implicatures in Pride and Prejudice and Its Pedagogical Implications
Authors: Anggraini Dita Rizki , Petrus Ismail , Inderawati Rita 
Published: October 2019

This study was aimed at finding out the implicatures, the types of the implicatures, and the intended meaning of the implicatures employed by the characters in Jane Austenâ€™s Pride and Prejudice. This study was a descriptive qualitative study with corpus-based approach. The data were collected through some procedures, namely reading the novel repeatedly and thoroughly, determining the utterances containing implicatures in dialogues based on the relevance theory, and selecting and organizing the data to be analyzed. To analyze the data, the procedures were presenting and describing the data, Â interpreting the data by referring to the relevance theory, determining the implicated premises and implicated conclusions, determining the strongly implicated conclusions and weakly implicated conclusions, and interpreting and describing the intended meanings of the implicatures. From the results, there were 60 implicatures found in the novel and the two types of them were strong and weak implicatures. As the follow-up, a dissemination to the second semester students of Graduate Program of Sriwijaya University was conducted which yielded to the result that there was no significant association between the respondentsâ€™ knowledge of implicatures and relevance theory and their performance in analyzing implicatures using the theory with the p-value of 0.406 (p-value > 0.05).
Internet Use, Reading Habit and Reading Ability of Students of Private Junior High Schools in Kecamatan Ilir Timur II Palembang
Authors: Priambodo Sigit , Loeneto Bambang A. , Diem Chuzaimah D. 
Published: October 2019

This study was aimed to find out whether or not (1) there is Â any significant correlation between reading ability and reading habit, (2) There is any significant correlation between reading ability and internet use, (3) There is any significant correlation among reading ability, internet use, and reading habit of students of private junior high schools inÂ Kecamatan Ilir Timur II Palembang. This study was a quantitative research approach with a corelational research design. The researcher collected the data through 2 instruments namely, reading test and questionnaires. A test was used to find out studentsâ€™ reading ability and questionnaires were used to find out studentsâ€™ reading habits and internet use. The population of this study was 803 and 120 for the population. To analyze the data, the procedures were presenting and describing the data,Â testing the hypotheses, and analyzing the regression. From the results, only internet use and reading ability that had a significant correlation (p-value > 0.05). The result of the regression analysis between internet use to reading ability showed that the correlation between those variables was 16,7%.