bluuebunny/crossref_metadata_2025_split huggingface dataset:
Insurance and Chain Bankruptcy Theory
Authors: Bidabad Bijan 
Published: April 2020

Abstract
Purpose: This paper aims to explain the effects of the bankruptcy of one firm in other interrelated companies which are in connection with the bankrupted firm, and shows how the insurance breaks the chain of serial bankruptcy.
Design: By economic analysis of insurance, the “chain bankruptcy” theory is put forward as a new theory.
Findings: Through a mathematical-behavioral model, we will show how insurance breaks the chain bankruptcy in the economy.
Research limitations: We have developed the case with simple modeling based on specific assumptions. In the next step, it would be extended to a more complicated and real set of assumptions.
Practical implications: We show how insurance products can break serial bankruptcy in the economy.
Social implications: It is shown that how insurance stabilizes the economy and make the business cycle oscillation range narrow.
Originality/value: This approach is entirely different and new.
Article Type: Research paper
Accounting Information and Market Value of Quoted Manufacturing Firms: Panel Data Evidence from Nigeria
Authors: Innocent Okoro , Ibanichuka E.A.L. , Micah L.C. 
Published: April 2020

This study the relationship between accounting information and the market value of quoted firms in Nigeria. The general objective was to examine if accounting information have any effect on market value of quoted firms. Cross sectional data was sourced from financial statement of 23 manufacturing firm from 2008-2017. Market value of the firms was modeled as a function of earnings per share, return on equity and dividend per share. Ordinary least square method of cointgration, unit root and granger causality test was used to determine the extent to which human resource cost affect quality of financial report. After cross examination of the validity of the pooled effect, fixed effect and the random effect, the study accepts the fixed effect model. The study found that the independent variables explained 79 percent variation on the market value of the quoted firms. The beta coefficient of the variables indicates return on equity; earnings per share, dividend per share have positive effect on the market value of the quoted firms. From the regression summary, the study concludes that there is significant relationship between accounting information and market value of the quoted firms. The study recommends that management of the firms should formulate dividend policy that enhances the market value of the firms. Corporate strategies should be directed toward internal and external factors that affect earnings per share.
Inflation Targeting in Iran
Authors: Bidabad Bijan , Anaraki Nahid Kalbasi 
Published: April 2020

Inflation targeting in various forms has been adopted by a number of countries as a framework for making monetary policy more coherent and transparent and for increasing the credibility of monetary policy. Despite the language, referring to inflation target as the primary objective of monetary policy, central bankers always make room for short-run stabilization objectives, particularly with respect to output and exchange rate. Inflation targeting, in most cases, reduces the role of intermediate targets, such as exchange rate or money growth rate.
Experience of other countries that have adopted inflation targeting as a monetary framework reveals that the success of the policy depends on not only the transparency of the operation but also on the budgetary discipline. Indeed, the central banks that have become more transparent, more independent, more coherent, and more accountable and more credible have been more successful.
The controversy among economists on the expenses of inflation targeting has attained particular attention during the past decades .While opponents believe that inflation targeting takes place at the expense of output shortfalls (Cechetti and Ehrmann 1999), proponents (Mishkin 2000, Jonas and Mishkin 2003) believe that inflation targeting promotes investment and economic growth. This paper tries to address the question of whether the performance of inflation targeting in Iran has been successful. Based on a monetary model, using exogenous variables such as official exchange rate, budget deficit, foreign exchange obligation account, and balance of payments, the results suggest that the effects of inflation targeting on the real output is trivial, supporting the natural rate hypothesis.
Hedge Accounting and Market Value of Quoted Manufacturing Firms in Nigeria: Panel Data Evidence
Authors: Captain Briggs Alasin 
Published: April 2020

In a developing economy such as Nigeria, the business environment is characterized with risk that affects the operational efficiency and the performance of quoted firms. There is needed to make policies that will hedge against risk in the operating environment. This study examined the effect of hedge accounting on the market value of quoted oil and gas firms. A sample of 10 oil and gas firms was selected based on data quality and availability to address the requirements of the variables in the regression model. The study modeled market value as linear function of cash flow hedging, investment hedging and fair value hedging. Cross sectional data was sources from financial statement of the selected firms from 2011 to 2016. From the panel data result, (Fixed Effect Model) the study found that cash flow hedging have positive and significant relationship with market value while fair value hedging and investment hedging have positive but not significant relationship with market value of the quoted oil and gas firms. We therefore recommend that hedge accounting policies should be properly integrated to the operational objectives of the firms.
International Financial Reporting Standards and Value Relevance of Accounting Information: A Mult-Institutional Perspectives from Nigeria Quoted Firms
Authors: Diepiriye Davies Stanley 
Published: April 2020

This study examined the effect of International Financial Reporting Standards on value relevance of accounting information of quoted firms in Nigeria. The objective is to examine if International Financial Reporting Standards affect value relevance of accounting information. The study focus on the commercial banks, manufacturing firms, insurance, government agencies and the oil and gas firms, questionnaires were structured and administered to accountants and finance managers. The data analyses adopted was the simple percentages and correlation coefficient. The results found a coefficient of 85.1 %, R2 and adjusted R2 of 60.3% and 51.4 %. We conclude that there is significant relationship between International Financial Reporting Standard and value relevance of accounting information of quoted firms in Nigeria. We therefore recommend full compliance to the International Financial Reporting Standard, audit firms should adopt fully the International Financial Reporting Standard and Nigerian accounting bodies such as Institute of Chartered Accountants of Nigeria and Association of National Accountants of Nigeria should endeavor to encourage the auditing firms on the relevance of adopting International Financial Reporting Standard.
A Study of Gross and Net Non-Performing Assets of Select Public Sector Banks in India for the Period 2007-2008 to 2017-2018
Authors: Korde Abhay , Laghate Kavita 
Published: April 2020

The Non-Performing Assets (NPAs) are considered as one of the important parameters for anlysing the health of the Indian Banks. The Authors have taken a look at the Literature Reviews related to the non-performing assets related studies looked into by other Research Scholars. The authors in this research study has made an attempt to study the secondary data related to Gross and Net Non-Performing Assets or Loans of select Banks in India, which is available in the public domain of the regulators of Indian Banks i.e. Reserve Bank of India (RBI) from April 2007 to March 2018 and has performed the ABC analysis as per cumulative (decreasing method) to study the performance and the management and governance of those Banks. Finally, the authors conclude that some of the select Indian Banks taken for study appear in the various Groups formulated for study i.e. Group A (Poor Performance), Group B (Satisfactory Performance) and Group C (Good Performance) are thus a matter of great concern to the economy of the country.
The Reality of Applying BSC Approach and the Obstacles to Its Application in Islamic Banks in Palestine
Authors: Abueid Raed 
Published: April 2020

The research aimed to recognize the reality of the application of the Balanced Scorecard (BSC) Approach and the Obstacles applied in the Islamic banks in Palestine. The researcher has designed a questionnaire composed of two dimensions, then the questionnaire was distributed to male and female employees in Islamic banks operating in the Hebron district, Data were statistically analyzed by the SPSS program , The study concluded that the reality of the application of Balanced Scorecard Approach in Islamic banks was High in general on all dimensions of the study, and that the most important obstacles to the application of the Balanced Scorecard (BSC )Approach in these banks are the lack of knowledge of these banks and the benefits of the application of this approach, In addition to the high cost of implementation and the lack of qualified personnel to implement it, The study recommended the need for attention and increase Islamic banks in focusing on the application of this approach because of its advantages which are beneficial to the banks , customers and the community in general and its adoption in the marketing strategies, and that Islamic banks should work to intensify its efforts to develop and improve banking services to keep up with developments in the world.
Effect of Self -Efficacy and Distributive Justice on Employees’ Performance in Federal Capital Territory Area Councils, Abuja
Authors: Yahaya Garba Shekwonuchie , Innocent Idachaba Odekina , Tomi Saliu Hakeem 
Published: April 2020

The well-being of every organization and institution lies on the performance of its employees. Local government area councils are created to render services and to address the social needs of the people. These services are highly essential to the sustenance of people at this level. However, when workers who are employed to discharge all these services on behalf of the government to the people are unable to perform their jobs as expected, problems arises as the expected social and economic service are barely executed. The study aimed at examining the effect of self-efficacy and distributive justice on employees’ performance in FCT area councils, Abuja. A survey research design was used and primary data were gathered through the use of questionnaire. A total of 217 returned questionnaires were analyzed. Structural equation model was used to analyze data using Smartpls2. Findings reveal that distributive justice and self-efficacy have a positive and significant effect on employees’ performance. The study, therefore, recommends that the operation of distribution justice should be encourage at the grass root level since the employees are motivated by their reward at the end of the day; Self efficacy of the employees’ should also be improve through effective initiatives so as to motivate employees to perform their jobs optimally.
Biodegradation of phenol and catechol in cloud water: comparison to chemical oxidation in the atmospheric multiphase system
Authors: Jaber Saly , Lallement Audrey , Sancelme Martine , Leremboure Martin , Mailhot Gilles , Ervens Barbara , Delort Anne-Marie 
Published: April 2020

Abstract. The sinks of hydrocarbons in the atmosphere are usually described by
oxidation reactions in the gas and aqueous (cloud) phases. Previous lab
studies suggest that in addition to chemical processes, biodegradation by
bacteria might also contribute to the loss of organics in clouds; however,
due to the lack of comprehensive data sets on such biodegradation processes,
they are not commonly included in atmospheric models. In the current study,
we measured the biodegradation rates of phenol and catechol, which are known
pollutants, by one of the most active strains selected during our previous
screening in clouds (Rhodococcus enclensis). For catechol, biodegradation is about
10 times faster than for phenol. The experimentally derived biodegradation
rates are included in a multiphase box model to compare the chemical loss
rates of phenol and catechol in both the gas and aqueous phases to their
biodegradation rate in the aqueous phase under atmospheric conditions. Model
results show that the degradation rates in the aqueous phase by chemical and
biological processes for both compounds are similar to each other. During
day time, biodegradation of catechol is even predicted to exceed the chemical
activity in the aqueous phase and to represent a significant sink (17 %)
of total catechol in the atmospheric multiphase system. In general, our
results suggest that atmospheric multiphase models may be incomplete for
highly soluble organics as biodegradation may represent an unrecognized
efficient loss of such organics in cloud water.
ENTANGLED NETWORK INFLUENCED BY CARBON BLACK IN SOLUTION SBR VULCANIZATES REVEALED BY THEORY AND EXPERIMENT
Authors: Kumar Abhay , Dalmiya Mahawat Singh , Goswami Mohit , Bansal Vidit , Goyal Sharad , Nair Sujith , Hossain Shaikh Jahangir , Chattopadhyay Santanu 
Published: April 2020

ABSTRACTThe contribution of carbon black (CB) on changes in cross-link density (n) and physical entanglement has been quantified by swelling and uniaxial stress–strain measurements considering Mooney–Rivlin parameters. Solution SBR (SSBR) vulcanizates with varying content of high abrasion furnace (HAF) CB were studied. Rubber–filler networks increase the n values, which were determined by using Flory–Rehner and modified Guth–Gold equations by equilibrium swelling study. The Mooney–Rivlin parameter C1 was quantified using n, whereas parameter C2, representing physical entanglement, was determined for filled rubber by correlating with tensile results. The parameter C2 is monitored to be decreased with increasing CB (HAF) loading. A simple parabolic trend for physical entanglement parameter with increasing CB loading is proposed, and it shows a correlation coefficient (R2) of 0.99595. Atomic force microscopy study confirms the generation of filler networking in the rubber matrix. The current findings elucidate a way for quantifying physical network changes due to fillers in an unfilled rubber system.
IN SITU MEASUREMENT OF TIRE PLY STEER BASED ON AN INTELLIGENT TIRE SYSTEM
Authors: Wang Yan , Liu Zhe , Wang Hao , Kaliske Michael , Wei Yintao 
Published: April 2020

ABSTRACT
Ply steer is an inherent property of a belted tire, manifesting as the nonzero side force at a slip angle of zero, and it is thus an important design factor relevant to a vehicle's straight running, safety, and comfort. Although ply steer is a rolling contact phenomenon, there is a lack of approaches for direct measurement and modeling of tire ply steer force in motion. Thus, we developed an in situ measurement method for tire ply steer based on a recently proposed accelerometer-based intelligent tire system. This new measurement method is significant for three main reasons: it facilitates understanding of the inherent mechanism of ply steer for radial tires, it improves the intelligent tire's accuracy based on the accelerometer, and it provides an in situ measurement approach for tire ply steer. An accelerometer-based intelligent tire was developed to obtain acceleration measurements at different conditions in which the lateral behavior is of particular interest. Two unusual phenomena that have never been reported are observed: (1) lateral accelerations demonstrate asymmetrical behavior with respect to positive/negative slip angles and (2) lateral accelerations at zero slip angle still exist. It is hypothesized that the underlying reason for these two unusual phenomena is the ply steer–dependent kinematics, which can conversely be used to measure tire ply steer in situ. To this end, the mixed Lagrange–Euler approach for rolling contact kinematics is used to formulate tire lateral acceleration, which links both rigid motion and elastic displacement. It is clearly found that the lateral acceleration is proportional to the square of the rotating velocity and the second-order gradient of displacement. Based on this kinematic model, the features of lateral acceleration can be easily explained by tire ply steer, which manifests as the sinusoidal lateral deformation modes due to the coupling of the bending-twist deformation of the cord–rubber composites of the tire belt. The proposed hypothesis has been verified by finite element method simulations, and the experimental results prove that tire ply steer leads to the observed unusual lateral acceleration pattern. Thus, the quantitative value of ply steer could be measured in situ by integrating the obtained lateral acceleration and thus the apparent elastic slip angle, even under zero external wheel slip angle. In this manner, the intelligent tire system provides a direct measurement approach for tire ply in motion. In addition, the accuracy of the intelligent tire's algorithm might be improved by suitable modeling of the asymmetrical acceleration with respect to left/right slip based on the proposed hypothesis of ply steer–dependent kinematics.
Comparative Clinical Outcomes of Reverse Total Shoulder Arthroplasty for Primary Cuff Tear Arthropathy Versus Severe Glenohumeral Osteoarthritis With Intact Rotator Cuff: A Matched-Cohort Analysis
Authors: Waterman Brian R. , Dean Robert S. , Naylor Amanda J. , Otte R. Stephen , Sumner-Parilla Shelby A. , Romeo Anthony A. , Nicholson Gregory P. 
Published: April 2020

Introduction:
The purpose of this study was to compare the short- to mid-term outcomes of patients who underwent reverse total shoulder arthroplasty (RTSA) for severe glenohumeral osteoarthritis (GHOA) with an intact rotator cuff (RC) to a matched rotator cuff arthropathy (RCA) cohort.

Methods:
Between 2004 and 2014, all patients who underwent RTSA for severe GHOA with a minimum 2-year follow-up were identified. Demographic and baseline variables were extracted from the medical records. Subjects were matched in the ratio of 1:2 to RTSA subjects with RCA, while controlling for the demographic and intraoperative variables. Postoperative active forward elevation (AFE), active external rotation, American Shoulder and Elbow Surgeons Score (ASES), Visual Analog Scale (VAS), and Simple Shoulder Test were recorded. Complications and revision surgery rates were noted. Comparative multivariate analysis was performed. Preoperative Walch classification for each subject was obtained through radiograph review, and the impact of classification was assessed using one-way analysis of variance testing.

Results:
One hundred thirty-six patients were available with mean follow-up 32.3 ± 12.3 months. Baseline range of motion and patient reported outcome scores were similar between the groups (P > 0.05), except for Simple Shoulder Test (intact rotator cuff: 5.7 ± 7.4 versus RCA: 2.4 ± 1.8, P = 0.037). The intact RC group had significantly, superior absolute outcome measures for active external rotation (P = 0.006), and SST (P = 0.048), but not for SANE (P = 0.055), VAS (P = 0.464), ASES (P = 0.084), and AFE (P = 0.099). No notable difference was observed between the groups for improvement in motion, survey scores, or complications. Walch osteoarthritis classification did not impact the outcome measurements in the severe GHOA with the intact RC group (P > 0.05).

Discussion:
Patients who underwent RTSA for severe GHOA with intact RC demonstrate similar consistent improvement in outcomes to demographically similar patients with RCA. The severity of GHOA defined by the Walch classification did not impact the outcomes at the 2-year follow-up.

Level of Evidence:
Level III Therapeutic Study.
Optimization of Threshing Quality Control Strategy Based on Type-2 Fuzzy Logic Controller
Authors: Xu Baoyan , Ni Xindong , Wang Yuan , Wang Yuxiang , Liu Yehong , Wang Xin 
Published: April 2020

At present, loss rate and grain damage are the most complicated problems for combine harvester. Besides, existing controllers that control threshing quality do not take into account environmental noise, data fluctuations, and other detection factors. In this paper, considering the interference of uncertain factors, a control strategy with low crashed rate and reduced loss rate using type-2 Fuzzy Logic Controller (FLC) is proposed. This control strategy takes threshing separation component as a research object and adopts combination of theory with experimental analysis. Firstly, basic data acquisition experiment of threshing system is designed. Secondly, a control strategy is established by adequately previous filled test data. In the process of control strategy design, Fuzzy Logic Toolbox evaluates the performance of type-2 FLC. Integral of Square Error (ISE) and Integral of the Absolute value of the Error (IAE) show a better performance of type-2 FLC than of type-1 FLC. At last, field experiments are designed to verify the effectiveness of type-2 control strategy. The field test shows that the maximum reduction of grain damage rate and loss rate can reach to 44.08 % and 29.6 %. Experiment results show that the type-2 FLC can significantly reduce loss rate, crashed rate, and improve threshing quality.
Identification and expression analysis of the DREB transcription factor family in pineapple (Ananas comosus (L.) Merr.)
Authors: Chai Mengnan , Cheng Han , Yan Maokai , Priyadarshani SVGN , Zhang Man , He Qing , Huang Youmei , Chen Fangqian , Liu Liping , Huang Xiaoyi , Lai Linyi , Chen Huihuang , Cai Hanyang , Qin Yuan 
Published: April 2020

Background
Dehydration responsive element-binding (DREB) transcription factors play a crucial role in plant growth, development and stress responses. Although DREB genes have been characterized in many plant species, genome-wide identification of the DREB gene family has not yet been reported in pineapple (Ananas comosus (L.) Merr.).

Results
Using comprehensive genome-wide screening, we identified 20 AcoDREB genes on 14 chromosomes. These were categorized into five subgroups. AcoDREBs within a group had similar gene structures and domain compositions. Using gene structure analysis, we showed that most AcoDREB genes (75%) lacked introns, and that the promoter regions of all 20 AcoDREB genes had at least one stress response-related cis-element. We identified four genes with high expression levels and six genes with low expression levels in all analyzed tissues. We detected expression changes under abiotic stress for eight selected AcoDREB genes.

Conclusions
This report presents the first genome-wide analysis of the DREB transcription factor family in pineapple. Our results provide preliminary data for future functional analysis of AcoDREB genes in pineapple, and useful information for developing new pineapple varieties with key agronomic traits such as stress tolerance.