bluuebunny/crossref_metadata_2025_split huggingface dataset:
Editoriale del Dossier “Il contrasto alla corruzione come strumento di lotta politica”
Authors: Orlandi Renzo , Capparelli Bruna 
Published: October 2020

Tradicionalmente, segundo a gramática dos sistemas políticos-constitucionais modernos de civil law, os locais da política são o Parlamento e o governo; o Judiciário e o Ministério Público são regidos por outros princípios, os do mérito apurados com imparcialidade e em condições de igualdade. De um lado, o princípio eletivo, de outro, o princípio seletivo. Os juízes e os promotores se relacionam com a política apenas indiretamente, por meio da lei, a que Judiciário e MP devem obedecer. Parlamento e governo são os lugares da democracia, o outro é o local dos melhores, ou dos técnicos, ou da competência. No entanto, dogmas e conceitos que antes mantinham a distinção entre o que pertence ao judiciário e ao Ministério Público e o que, por outro lado, escapa ao seu domínio, tornam-se por sua vez elusivos e, para superar muitas dificuldades que derivam dessas ambiguidades, criou-se silenciosamente uma figura híbrida, a do “magistrado político” (o que, no sistema italiano, abrange a figura do juiz e do promotor). Passando pelo mito do “homem forte”, alimentado pelo espírito antielitista e pelo ressentimento social, até a atual ausência de gravitas na gestão das decisões coletivas, nas modalidades de formação da opinião pública e sua influência nas decisões políticas, neste editorial pretende-se refletir sobre os marcos interpretativos das transformações que estamos vivenciando - amplamente discutidas no sistema processual penal italiano - com o objetivo de estimular o debate sobre o tema da “luta contra a corrupção”, tanto em uma perspectiva geral, quanto, mais especificamente, em suas relações com o princípio de legalidade penal.
Stakeholder Perceptions of Data and Analytics Based Auditing Techniques
Authors: Ballou Brian , Grenier Jonathan H. , Reffett Andrew 
Published: October 2020

SYNOPSIS
Public accounting firms have developed reliable substantive tests using data and analytics based procedures to improve audit quality and efficiency. However, firms need to convince audit stakeholders that relying on data and analytics based procedures will improve, or at least maintain, audit effectiveness for them to be allowed and accepted. This study provides exploratory, experimental evidence to indicate how three key audit stakeholder groups—non-professional investors, peer reviewers, and jurors—perceive population testing and predictive modeling data and analytics based procedures relative to traditional sample-based substantive testing. Results suggest that while key audit stakeholders are generally open to or favorably disposed to the use of data and analytics based audit procedures, they also expressed some concerns about the appropriateness of relying on data and analytics based procedures, particularly predictive modeling, as primary sources of substantive evidence. This paper develops an agenda for future research to help firms better address stakeholder concerns.
A Framework for Auditor Data Literacy: A Normative Position
Authors: Appelbaum Deniz , Showalter D. Scott , Sun Ting , Vasarhelyi Miklos A. 
Published: October 2020

SYNOPSIS
Many accounting firms are starting to re-align their audit processes to incorporate technology and Audit Data Analytics (ADA), as the traditional procedures would seem to not be sufficiently effective and efficient to meet evolving market expectations (Byrnes et al. 2018; Forbes Insights 2017, 2018). This paper provides commentary on how data analytics knowledge should be required of the profession. We discuss the current business environment, Big Data, and the existing data analytics efforts made by businesses. Regarding the complementarity of available data analytics tools and knowledge, it proposes a guideline for the content and levels of ADA knowledge and skills of auditors serving in different roles. Finally, suggestions are provided to facilitate the adoption of ADA and provide solutions to challenges in the CPA exam, audit standards, and education. In this data-centric business environment, acquiring the knowledge and skills of data analysis should be a current professional priority.
Working Longer but Not Harder: The Effects of Incentivizing Inputs versus Outputs in a Heterogeneous Workforce
Authors: Chan Eric W. , Kachelmeier Steven J. , Zhang Xinyu 
Published: October 2020

ABSTRACT
To address the empirical phenomenon that organizations often reward time on the job as an end in itself, we design an experiment in which participants solve anagram puzzles, manipulating whether a compensation pool generated from the output of paired workers is allocated based on the individual inputs of relative time spent or on the individual outputs of puzzles solved. Relative to an output-based allocation, we find that an input-based allocation leads participants to spend more time on the task. However, when paired participants have widely different abilities, an input-based allocation also leads to less effort intensity, defined as puzzles solved per unit of time spent. We attribute these findings to fairness considerations, an interpretation we corroborate in a second experiment with purely individual incentives that finds the same effort duration advantage of input-based pay, but no offsetting disadvantage in effort intensity.
JEL Classifications: D91; J33; M40.
Pengembangan Website E-Arsip di Kantor Kelurahan Pabelan
Authors: Gunanto Ari , Sudarmilah Endah 
Published: October 2020

Kantor kelurahan pabelan adalah kantor penyedia layanan Masyarakat di kelurahan Pabelan yang menyediakan berbagai surat-surat untuk membantu masyarakat di kelurahan pabelan. Penelitian ini bertujuan untuk mengambangkan sebuah sistem pengarsipan yang mudah, cepat dan tepat dalam menyimpan surat-surat yang masuk ataupun keluar. Metode penelitian yang digunakan adalah waterfall, meliputi anilisa kebutuhan, perancangan, pengembangan, pengujian, implementasi dan perawatan. Hasil dari penggunaan sistem pengarsipan yaitu dapat mempermudah kantor dalam menyimpan dan mencari surat-surat yang masuk dan keluar di kantor kelurahan. Berdasarkan hasil pengujian menggunakan metode black-box dari 12 poin yang sudah diuji hasilnya semua valid.
Metalingvistisia näkökulmia
Authors: Larjavaara Matti 
Published: October 2020

Arvioitu teos:
Markus Hamunen, Tommi Nieminen, Tapani Kelomäki & Hannele Dufva (toim.): Käänteitä ja käsitteitä. Näkökulmia kielitieteelliseen keskusteluun. Suomalaisen Kirjallisuuden Seuran Toimituksia 1454. Helsinki: Suomalaisen Kirjallisuuden Seura 2019. isbn 978.951-858-136-2.
Anime, globalización y adaptaciones
Authors: Sosa Toranzo Rodrigo Emanuel 
Published: October 2020

La globalización como fenómeno propio de la modernidad ha permitido una ruptura entre los límites que antes creíamos infranqueables. Culturas, personas, dinero, mensajes y políticas viajan por el mundo y se entrelazan en complejas relaciones transnacionales. Lo mismo sucede con los discursos, fuente de los significados que circulan entre los sujetos y que dan sentido a sus prácticas.
En la actualidad, el mundo del manga-anime se ha visto asaltado por un constante intento de adaptar los éxitos y temáticas de estos productos a la lógica de la industria cinematográfica occidental. Teniendo en mente lo dicho, nos proponemos aquí un análisis del fenómeno de las adaptaciones. En la primera parte reconstruiremos el entramado histórico-comercial que ha tenido la industria del anime y su relación con el mercado occidental; en la segunda, buscaremos analizar brevemente la cinta Ghost in the Shell de Mamoru Oshii (1995) y su adaptación Ghost in the Shell: La vigilante del futuro de Rupert Sanders (2017). Con el objetivo de interpretar cómo los cambios en ambos filmes repercuten en los sentidos que proponen ambos discursos.
análisis del trabajo de campo de los cronistas en medios gráficos del interior de la Provincia de Córdoba
Authors: Rho Lucía Paula 
Published: October 2020

El acercamiento al escenario de los hechos es uno de los elementos claves en las crónicas periodísticas. Los cronistas realizan un profundo trabajo de campo – previo a la escritura de los textos - para reunir todos los datos necesarios y conocer mejor la realidad que van a narrar.
Por este motivo, el objetivo del presente artículo es indagar sobre el trabajo de campo que realizan los cronistas de medios gráficos del interior de la Provincia de Córdoba con el fin de identificar y describir los métodos y técnicas de recolección de datos que utilizan.
Los resultados permiten observar que en el campo solo se encontraron crónicas informativas breves que implican un tiempo acotado de investigación. Uno de los factores que explica esta situación son las críticas condiciones de producción que atraviesan los medios regionales, principalmente, los reducidos equipos periodísticos.
Génesis de Vox Dei: un análisis filosófico
Authors: Rouede Gabriel Cristian , Tabarrozzi Santiago Rubén 
Published: October 2020

Este artículo surge como continuación de un trabajo de divulgación filosófica denominado Rock A priori, podcast alojado en la plataforma Spotify. Profundizaremos aquí, con todas las ventajas que la escritura en formato académico facilita, el análisis filosófico de la canción Génesis de Vox Dei. Realizaremos un desglose no de carácter musical, sino de la letra y sus significados; identificaremos las nociones filosóficas de la canción y las interpretaremos a la luz de la historia de la filosofía tomando como eje articulador, tanto teórica como históricamente, la fusión helenismo-cristianismo.
Gestionar sonidos, compartir sentidos: aprender a aprender desde la clase de instrumento
Authors: Dicundo Carlos 
Published: October 2020

El siguiente artículo conserva la estructura y contenido de una propuesta pedagógica producida en el marco de los Concursos Docentes de los colegios de pregrado de la UNLP. La temática gira en torno a la enseñanza del instrumento piano dentro del Bachillerato de Bellas Artes “Prof. Francisco A. De Santo” de la ciudad de La Plata. Desde una concepción socio-constructivista de la enseñanza y el aprendizaje instala la competencia Aprender a Aprender como eje central para el desarrollo de la subjetividad y autonomía del estudiante.
Comparative pharmacokinetics of intravenous and intramuscular cefquinome sulfate administration in ducklings and goslings
Authors: Cheng Peng , Feng Tao , Zhang Yang , Li Xiaofen , Tian Lan , Wu Junwei , Cheng Fangjun , Zeng Yangmei , Chen Haihong , He Xing , Fu Guihua , Zheng Liming , Chen Hongwei 
Published: October 2020

Abstract

OBJECTIVE
To compare the pharmacokinetics of cefquinome sulfate in ducklings and goslings after IV or IM administration of a single dose.

ANIMALS
216 healthy Muscovy ducklings (Cairina moschata) and 216 healthy Sichuan white goslings (Anser cygnoides).

PROCEDURES
Ducklings and goslings were each randomly assigned to 3 groups (n = 72/group) that received a single dose (2 mg/kg) of injectable cefquinome sulfate administered IV or IM or of injectable cefquinome sulfate suspension administered IM. Blood samples were collected at various points after drug administration (n = 6 birds/time point). Plasma cefquinome concentrations were measured by high-performance liquid chromatography with UV detection, and pharmacokinetic parameters were calculated with a 2-compartment model method.

RESULTS
After IV injection, mean distribution half-life of cefquinome was longer in goslings (0.446 hours) than in ducklings (0.019 hours), whereas volume of distribution at steady state was greater (0.432 vs 0.042 L/kg) and elimination half-life was slower (1.737 vs 0.972 hours). After IM administration of injectable cefquinome sulfate, bioavailability of the drug was higher in goslings (113.9%) than in ducklings (67.5%). After IM administration of injectable cefquinome sulfate suspension, bioavailability was also higher in goslings (123.1%) than in ducklings (96.8%), whereas elimination half-life was slower (6.917 vs 1.895 hours, respectively).

CONCLUSIONS AND CLINICAL RELEVANCE
In goslings, IV administration of cefquinome resulted in slower distribution and metabolism of the drug than in ducklings and IM administration resulted in higher bioavailability. The delayed-release effect of the injectable cefquinome sulfate suspension when administered IM was observed only in goslings.
Participatory governance in Ireland: Institutional innovation and the quest for joined-up thinking
Authors: Forde Catherine 
Published: October 2020

Abstract
At a time when governments are grappling with increasingly complex problems, state-led participatory processes that facilitate citizen and community voice in decision-making and policymaking have become more common at national, regional and local government levels. In Ireland, citizen participation in government has achieved prominence in the last thirty years with the introduction of social partnership and more recent establishment of multiple and diverse forms of participatory governance, nationally, regionally and locally. This paper offers a critique of the evolution and operation of local participatory governance in Ireland. The paper argues that to be effective, participatory governance requires strong and inclusive participatory processes at all levels of government, a clear ideological and policy basis, a coherent ‘joined-up’ programme and receptive institutional foundations.
Household Spending on Recreation and Culture – A Comparative Analysis of Selected Age Groups
Authors: Bąk Iwona , Szczecińska Beata 
Published: October 2020

Abstract

Introduction.
The attractiveness and quality of spending free time are becoming more and more important. Its crucial elements are recreation and culture which contribute to the development of interests and personality, an increase in physical activity, the discharge of nervous tension and the prevention of lifestyle diseases. The use of recreation and culture depends on many factors. For the authors, it is particularly interesting to check the level and structure of spending on recreation and tourism in relation to age. Therefore, the purpose of the article was to compare the spending on recreation and culture in two groups of households. The first concerned households where the head of the household was at most 35 years old, while the other group included households of the elderly.

Material and methods.
The analysis of household expenditure in 2018 on recreation and culture, including organized tourism, was based on a set of unitary unidentifiable data on household budgets, which were made available by the Central Statistical Office for a fee. The basic descriptive parameters of the structure analysis and a power-exponential econometric model were used in the research.

Results.
The financial situation of the household has the greatest impact on the formation of expenditure related to free time, regardless of the age of the household head. The number of people in the household is also important, which is particularly evident in the case of young households, but it is also important in 60+ households, as they are more willing to enjoy recreation and culture in the company of other people of the household. The education of the head of the household significantly affects spending on recreation and culture only among 60+ households.

Conclusion
. The results of the research presented in this article prove that the level of expenditure on recreation and culture depends on socio-demographic factors such as age, gender, income, place of residence, etc.
Consumer Perceptions of Critical Success Factors for Small Local Consumer Brands
Authors: Dobbelstein Thomas , Mason Roger B. , Kamwendo Andrew 
Published: October 2020

Abstract
Local or regional fast-moving consumer (FMCG) brands sold mostly in delimited geographic areas are a growing trend. This study aims to understand consumer attitudes towards such products and to identify factors critical to their success. The paper is a comparative study between developed (Germany) and emerging (South Africa) nations to identify differences between the preference criteria for FMCG. The methodology involved an online cross section survey in the two countries. Respondents from both countries preferred local brands and believe they are better quality and more supportive of, and connected to, local communities. South Africans feel this more strongly, show greater commitment, and are prepared to pay more than Germans. ‘Beliefs’ regarding quality, value for money, and trust in local brands are critical.
The association of breastfeeding duration and language development survey score in children
Authors: Faradilah Andi , Rusyaidi Andi Musafir 
Published: October 2020

Background and objectives: Breastfeeding is an intimate moment between mother and children. Studies had shown the effectiveness of breastfeeding to stimulate cognitive function of children including their language development. We hypothesize the longer duration of breastfeeding the higher language ability of children. This study aimed to examine the association between breastfeeding duration and LDS score of children aged 18-35 months old. Our primary outcomes were LDS-vocabulary score and LDS-phrase score. Methods: This cross sectional study was performed in 261 breastfeeding mothers with children aged 18-35 months old. A mother whose children diagnosed with delayed growth was excluded from the study. Data of breastfeeding duration (BF) and subjects’ characteristics were obtained through a questionnaire. Body mass index (BMI) of mother and weight-per age of children were collected for nutritional status. We applied language development survey (LDS) checklist form to assess vocabulary and phrase ability of the children. Statistical modelling was calculated by multiple logistic regression.Results: Prevalence of severe undernourished was highest in BF group 7-18 months vs 6 months vs >18 months old (13% vs 2% vs 4.6%, respectively). Neither LDS vocabulary nor LDS phase score have association with breastfeeding duration (p=0.973 and 0.937, respectively). Mother age, socioeconomic status, and siblingship might contribute to the association between BF duration and children language development (OR 0.63, 95% CI 0.25-1.61; OR 0.42, 95% CI 0.11-1.59, respectively).Conclusion: Breastfeeding duration is not a risk factor for delayed of children language development. This observation merits further investigation to explain the relationship between duration of breastfeeding and children language development with prospective approach.
LANGUAGE TRANSFORMATIONS IN THE PROCESS OF TRANSLATION OF ENGLISH PROSE INTO UKRAINIAN (ON THE BASIS OF THE COLM TOIBIN’S NOVEL ‘HOUSE OF NAMES’)
Authors: Dumchak Iryna , Shemerliuk Sofiia 
Published: October 2020

The article deals with the peculiarities of transformations in the process of translation of English prose into Ukrainian. Despite the large number of works covering this issue, the problem of translating prose texts is not dismissed. There is a need to systematize and study the types of lexical and grammatical transformations, used in translating literary texts, in practice. To observe the process of formation of inter-language transformations, the novel by an Irish writer Colm Toibin ‘House of Names’ has been chosen. The various scientists’ approaches to establishing the transformation types are analyzed. It is revealed that due to differences in the syntactic, grammatical and morphological structures of the English and Ukrainian languages, lexical and grammatical transformations are widely used in translation. Lexical transformations are the deviations from direct vocabulary matches. The lexical transformations are mainly caused by the fact that the volume of the lexical units of the original language and the language of translation do not coincide. Among lexical transformations, the most common are generalization, concretization, compensation, lexical additions. Grammatical transformations are to transform the structure of a sentence in the translation process according to the rules of the source language. The transformation can be complete or partial depending on whether the structure of the sentence changes completely or partially. The article presents the examples of the grammatical transformations of inversion, replacement, addition and omission comparing the original text and its translation.
TO PROBLEM OF CREATION OF METHODICAL SYSTEM FORMING LEXICAL COMPETENCE OF PUPILS
Authors: Siranchuk Natalia 
Published: October 2020

The methodical system are created by us to represent the technology of teaching the algorithms of production of speech based on study of nominative and communicative units of language in unity of their form, values and functions. The effective speech development and lexical development of younger schoolchildren were found. The novelty of the developed methodical system is confirmed not only the practical results of teaching experiment, that in itself is a weighty argument, is confirms and conducted by us theoretical analysis of results of teaching for the purpose accordance of the methodical system to the concept of pedagogical innovation. The system of linguistics concepts were laid on the base of learning content on the competency-oriented classes – a system of theoretical knowledge about language, its forms, types and properties. Introduction of practical, cognitive and speaking tasks to the content – is the another feature of competence-oriented speaking lesson. These exercises consist cognitive questions which reveal the subject of a lesson. Solving of the practical problems according to the speaking situation promotes cognitive needs of pupils, creates their positive motivation for verbal skills, provides a conscious learning. The lack of rules in the traditional sense, system replacement of questions and tasks, algorithms and tokens allows child to do the independent conclusions and generalizations. The majority of searching and creative exercises help to enhance mental and speaking activity of pupils. Nowadays, the most actual problem of children’s language research is to identify the individual strategies about the speech behavior and «the entrance in the language.» It means that the main object of the research – is not the general laws which have been already set by linguistics and psycholinguistics, but the variability of their manifestations in children of different sexes, pupils(developing) who are enrolled in different systems and in children with different cognitive and psychological characteristics.
A green analytical method for estimation of letermovir in degradation studies
Authors: Anusha Kota  , Kumudha Valli M V  
Published: October 2020

The present established analytical method depicts identification of degradation products of letermovir with the aid of U.P.L.C-M.S/M.S. Letermovir was subjected to hydrolysis, oxidation, photolysis and thermal pressure, according to with I.C.H conditions. The analyte shows degradation in oxidative and photolysis stress conditions. The analyte elution was finished on an intersil ODS column (150 × 4.6 m.m; 5 μ.m) with polar eluent contains water and methanol (20:80%, v/v) in an isocratic elution mode at a flow rate of 0.6m.L/min. The eluents have been monitored through the use of a U.P.L.C-M.S/M.S and linearity range was obtained from 50-500 ng./m.L. The method was found to be stable and precision study was expressed in %R.S.D, ranged from 0.43 to 1.69. The developed method was validated as per I.C.H guidelines. No prior approach became made concerning degradation behavior of letermovir. The multiple reaction monitoring transitions were set at and for Letermovir and Tenofovir disoproxil respectively. The calibration curve was linear over the range of 50-550.00ng/ml with lower limit of quantification validated at 50ng/mL. The inter and intra-day accuracy values were below 15% at all quality control levels. The within run and between run precisions were within 15%, while accuracy ranged from 97.07 to 101.98. The degradation products were characterized by comparing their collision induced dissociation mass spectral data with that of Letermovir and the most possible degradation and fragmentation pathways were identified.