bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Availability of Reporting Channels, Tone at the Top, and Whistleblowing Intentions
Authors: Hayes Matthew J , Lowe D. Jordan , Pany Kurt , Zhang Jian 
Published: July 2021

ABSTRACT
SOX requires the establishment of anonymous whistleblowing channels for public companies, but private companies are free to implement the channel(s) of their choosing. Although anonymous channels have long been considered a “best practice,” the evidence on their efficacy is mixed, creating confusion as to how private companies should proceed. Additionally, most studies comparing non-anonymous and anonymous channels have used a within-participants design, where both channels are available, limiting their ability to determine the incremental effectiveness of different whistleblowing systems. We find that offering either an anonymous channel or dual channels improves reporting intentions, relative to a non-anonymous channel, but primarily when tone at the top is weak. When tone at the top is strong, reporting intentions are not statistically different across the three systems. We also find no evidence that dual channels improve whistleblowing intentions relative to an anonymous channel, regardless of the tone at the top.
Local Crime Environment and Corporate Financial Misconduct Using Benford's Law
Authors: Golden Joanna 
Published: July 2021

ABSTRACT
This study analyzes the impact of the local crime environment on the likelihood of a firm engaging in financial misconduct. Using the Benford Score metric, which assesses the extent to which a firm's financial statement number distribution diverges from a theoretical distribution, I find that firms headquartered in high crime areas are associated with greater financial misconduct. The link is more pronounced in firms that offer more stock-based executive compensation to their executives or practice weak corporate governance and change in the crime rate is associated with change in the firm's financial misconduct. My results support the social norm, social learning, and environmental criminology theories, as well as the fraud triangle, and are robust to a number of alternative specifications and approaches. The evidence implies that a firm's environment influences the level of corporate financial misconduct.
Income Smoothing through R&D Management and Earnings Informativeness
Authors: Baik Bok , Gunny Katherine A. , Jung Boochun , Park Duri 
Published: July 2021

ABSTRACT
We examine whether income smoothing via R&D management is associated with more informative earnings. While the literature finds earnings smoothing through accruals improves earnings informativeness, it is unclear whether smoothing through R&D management is used to inform investors because R&D management is relatively more difficult to detect and curb. We find that R&D management, which represents a subset of real activities management, is associated with more informative earnings, but the association is weaker relative to smoothing through accruals. We also document that R&D-based smoothing is associated with more accurate and less disperse analyst forecasts of earnings, but the association is weaker relative to smoothing through accruals. Overall, we provide novel evidence suggesting that managers use R&D management to smooth temporary shocks to earnings and inform investors.
Data Availability: All data are available from the public sources cited in the text.
JEL Classifications: M41.
Financial Statement Complexity and Bank Lending
Authors: Chakraborty Indraneel , Leone Andrew J. , Minutti-Meza Miguel , Phillips Matthew A. 
Published: July 2021

ABSTRACT
Recent evidence suggests that investors struggle to process complex financial disclosures. Relative to equity and public debt investors, banks have unique advantages in acquiring information and can impose contractual terms to mitigate information frictions. We investigate whether financial statement complexity is associated with firms' reliance on bank financing and the terms of bank loans. We focus on two aspects of complexity: the length of financial reports and the complexity of financial reporting rules. We document that both aspects of complexity are positively associated with firms' reliance on bank financing (i.e., level of debt and new financing). This result is consistent with banks' superior information processing capabilities. Next, we document that banks ameliorate information frictions using loan contractual terms that depend on the source of complexity. Overall, banks are an attractive source of financing for firms with complex disclosures, but banks also increase screening and monitoring for relatively complex borrowers.
Data Availability: Data used in this study are available from public sources identified in the study.
JEL Classifications: M41; G14; G21; G32; D82.
An Experimental Study of the Vibrational Characteristics of a Diamond Circular Blade Using Electronic Speckle-Pattern Interferometry and FEM
Authors: Tkach Mykhaylo , Halynkin Yurii , Proskurin Arkadii , Zhuk Irina , Kluchnyk Volodymyr , Bobylev Igor 
Published: July 2021

Abstract
The compact installation and technology for determining vibration characteristics by the ESPI method has been created. The experimental determination of the dynamic characteristics of a diamond circular blade with a diameter of 203.4 mm and a thickness of 1.19 mm using real-time electronic speckle interferometry is presented. 15 mode shapes of vibration were detected in the range from 100 to 5000 Hz. The program calculation of the natural frequencies and mode shapes is carried out for three values of the clamping inner diameter (42 mm, 44 mm, 46 mm). The options for calculating a disk with a rim and without a rim are considered. It is shown that the minimum mean squared error of the calculation is achieved for the values of the diameter of the disk 46 mm, 42 mm and 44 mm for the number of nodal circles 0, 1 and 2, respectively. To verify the accuracy of the interferometer, experimental, computational and analytical studies of console steel rod 200 × 22.25 × 3.78 mm in size were carried out.
Electrical equivalent circuit for modelling permanent magnet synchronous motors
Authors: Beser Esra Kandemir 
Published: July 2021

Abstract
In permanent magnet synchronous motor (PMSM) models, only the stator part is given as an electrical circuit and mechanical equations are used for modelling the mechanical part of the machine. In this study, electrical equivalents of mechanical equations are also obtained and mechanical parameters of a PMSM are expressed as an electrical circuit element. In this way, an exact electrical equivalent circuit is proposed in which both the stator and the mechanical part can be modelled as an electrical circuit for the PMSMs dynamic model. Although PMSM model includes mechanical parameters and variables, the complete model is expressed only in electrical elements and variables. The proposed PMSM circuit was simulated for different load torques in the circuit simulation program. Simulation results show that the proposed circuit operates like a PMSM. Simulation results were verified by another method in the form of solution of the differential equations that constitute the mathematical model of PMSM. Due to the proposed circuit that enables the conversion of mechanical parameters into electrical parameters, PMSM can be modelled and simulated as an electrical circuit with completely electrical elements in a circuit simulation program.
The optical properties of different materials used for thermo-optical switches
Authors: Holá Michaela , Králik Martin , Müllerová Jarmila , Scholtz L’ubomír 
Published: July 2021

Abstract
With growing demands of internet protocol services for transmission capacity and speed, the solution for future high speed optical networks is optical burst switching that is a technology for transmitting large amounts of data bursts through a transparent optical switching network the optical switches in optical burst switching networks play important role in the resource reservation and are very important to ensure reliability and flexibility of the network. This paper is focused on the very important components of Optical Burst Switching networks, ieo
ptical switches, specifically thermo-optical switches. In this paper are presented the simulation analysis of performance evaluation of thermo-optical switches executed in the model of Optical Burst Switching network and simulation study of investigation of influence of roughness and layer thickness on the optical properties (spectral reflectance, transmittance) of selected materials (SiO2, Ta2O5, Al2O3) for thermooptical switches.
Microwave lowpass filter with improved out-of-band performance based on tilted rectangular slots
Authors: Gao Shan-Shan , Li Jia-Lin , Chen Rong-Bin , Song Kexin , Liu Yu-Shuang , Xu Jia-Li , Li Yue-Peng 
Published: July 2021

Abstract
A compact microwave lowpass filter with sharp selectivity and wide stopband based on tilted rectangular slots is proposed in this paper. The developed prototype filter is based on the log periodic theory, where tilted log-periodic rectangular slots are studied for the first time. Effects resulting from the tilted slots on the performance of the studied filter are discussed and conclusions are drawn. A prototype of the proposed lowpass filter was fabricated and measured. The measured results show that the lowpass filter features a high selectivity and a wide suppression band from 4.05 GHz to 24.91 GHz under a level of 19.2 dB. Both measured and simulated performances are presented with good consistency.
The influence of the Covid-19 pandemic on Czech-Polish cross-border cooperation: From debordering to re-bordering?
Authors: Böhm Hynek 
Published: July 2021

Abstract
The COVID-19 pandemic brought many changes to social behaviours in Europe. One of its major consequences was the temporary closure of borders, which was introduced as a measure to prevent the uncontrolled pandemic spreading and involved internal Schengen borders. This has had a major impact in the way in which cross-border cooperation has been conducted in Europe, including the Czech-Polish borderland, as it dramatically restrained all flows across borders. In this paper, we evaluate the impact of the pandemic on five roles of cross-border cooperation: 1) as a multi-level governance form; 2) as a regional development tool; 3) as a para-diplomacy form; 4) as a post-conflict reconciliation tool; and 5) as Europe-building. We argue that the impacts of the pandemic complicated regional development and the Europe-building role of cross-border cooperation in the Czech-Polish borderland. The article envisages re-bordering processes also in the Czech-Polish borderland, but with important exceptions in the regions with a high level of cross-border integration, mainly in the Euroregion Těšínské Slezsko/Śląsk Cieszyński. The paper also calls for the elaboration of the guidelines for possible repeated (Schengen) border closures and proposes modifications of the INTERREG microprojects schemes, to keep them attractive also in times of expected cuts in public finances.
Conflicting imaginaries in the energy transition? Nature and renewable energy in Iceland
Authors: Benediktsson Karl 
Published: July 2021

Abstract
An improved understanding of the geographical unevenness of the global energy transition is important. The concept of ‘sociotechnical imaginaries’ has been used extensively for understanding how desired technology futures are envisioned and differentially articulated in various contexts. Supplementing this, the concept of ‘nature imaginaries’ is proposed in this article, to specifically address collective moral visions of human/nature relations that underwrite discourses and actions by various actors. Nature plays an active role in both types of imaginaries. Their complex interactions play a part in how energy transitions unfold. The article uses this framework for a description of the energy situation in Iceland, and its largely successful transition towards renewable energy through the development of hydropower and geothermal resources. Particular sociotechnical and nature imaginaries, sometimes opposed to each other, are discernible. The article argues that the analysis of conflicting imaginaries at work in specific energy transitions might help in identifying leverage points from where it is possible to work in a small way towards a global transition.
The Influence of Physical Parameters on the Mechanical Characteristics of Some Volcanic Magmatic Rocks of the Andesite Type
Authors: Danciu Ciprian , Marchiș Diana , Cucăilă Simona 
Published: July 2021

Abstract
The factors that influence the strength characteristics of rocks can be different in nature, being divided into external and internal factors. The mechanical properties of hard rocks are a result of geological, physical and chemical factors. In order to highlight the physical parameters that influence the strength characteristics of the rocks, in this paper there were analyzed six types of volcanic magmatic rocks such as andesites. In terms of stress behavior, rocks are directly influenced by their physical properties, such as volumetric density, porosity, compactness, moisture and the degree of alteration of mineral components. For this purpose, several sets of tests were performed to determine the physical and mechanical characteristics of the rocks, based on which it was possible to analyze how the physical parameters influence the strength characteristics.
Time-dependent growth of the dendritic silver prepared using square wave voltammetry technique for methylene blue photodegradation
Authors: Budi Setia , Dhanasmoro Lintang , Purwanto Agung , Muhab Sukro 
Published: July 2021

Abstract
Silver (Ag) particle is a promising photocatalyst material with relatively high catalytic activity and good absorption in the visible light region. A dendritic structure of Ag has been studied in the purpose to enhance photocatalytic activity due to a large surface area and active site number of the metallic Ag particles. In this work, the Ag dendritic structure was synthesized from a surfactant-free electrolyte using the square wave voltammetry technique. The time-dependent growth of the Ag dendrites and their photocatalytic activity on methylene blue (MB) photodegradation are reported. Morphological analysis exhibits the fractal dendritic structure of Ag was found to continuously grow by increasing the deposition time. The Ag dendrites showed a low charge transfer resistance (366.21 Ω) and high specific capacitance (2.09 F/g). A high rate of MB degradation (45.57%) under ultraviolet irradiation indicated that the Ag dendrites produced using this technique are effective for the photocatalytic degradation of MB dye.
A Word From the Editors: Humanism in the Economy. Introduction to the Special Issue “Humanistic Economy”
Authors: Opolski Krzysztof , Gemzik-Salwach Agata 
Published: July 2021

Abstract
The special issue “Humanistic Economy” is a collection of articles which are a response to the increasingly frequent voices, for contemporary economics to be treated not only as a set of economic notions, but as a science, where human beings and their happiness are the main focus. The authors suggest the use of solutions from the area of psychology, sociology or cultural studies in economics, which allow considering economics as a humanities science. This special issue consists of this introduction and 13 submissions which are published in issues 10:2 and 10:3.
Multi-Factor Evaluation of the Financialization Degree of Polish Households in the Background of the Euro Area
Authors: Chmiel Justyna 
Published: July 2021

Abstract
Financialization is a term that is becoming increasingly popular in the Polish literature. One of its important aspects, which is multidimensionality, is often emphasized. It is a process whose effects are visible at all levels of the economy. The effects of financialization could be seen both at the national level and in the basic economic unit, which is a household. Firstly, the purpose of this study is to analyze changes, which in literature are considered to be symptoms of financialization in Polish households. The second, no less important goal, is to compare the level of financialization of Polish households with the level characteristic for countries belonging to the euro area.
Social Trust as a Development Factor – Selected Aspects
Authors: Kmak Małgorzata 
Published: July 2021

Abstract
The aim of the article is to present selected relationships between social trust and the development of a territorial unit. Social trust affects the level of cooperation in society and decides about the competitiveness of a territorial unit [12, p. 7]. The main thesis of the article is the author’s conviction that there is a significant correlation between social trust and the activity of citizens, the consequence of which is the development of territorial units. This relationship applies to different categories of units, the article mainly focuses on municipal units. The conclusions presented are a consequence of the analysis of information sources and surveys carried out in three cities: Cracow, Helsinki and Valletta. The socio-economic situation of Poland, Finland and Malta is varied, also due to historical and political conditions. Social trust in these cities depends on different factors. Everywhere, however, significantly affects the direction of urban development, accelerating and stabilising it. Trust is a component of social capital, which translates into the ability to build an innovative and modern economy. In countries where citizens trust each other, a sense of security increases which significantly affects well-being.
Shattered crust: how brittle deformation enables Critical Zone processes beneath southern Africa
Authors: Dhansay T. 
Published: July 2021

Abstract
The delicate interplay of various Earth’s systems processes in the Critical Zone is vital in ensuring an equilibrium across the different spheres of life. The upper crust forms a thin veneer on the Earth’s surface that is defined by an interconnected network of brittle structures. These brittle structures enable various Earth System processes. Increased anthropogenic interactions within the very upper crust have seemingly resulted in a growing number of negative natural effects, including induced seismicity, mine water drainage and land degradation. Brittle structures across South Africa are investigated. These structures include various fractures and dykes of different ages and geodynamic evolutions. The orientation of these structures is compared to the underlying tectonic domains and their bounding suture zones. The orientations corroborate an apparent link between the formation of the brittle structures and the tectonic evolution of the southern African crust. Reactivation and the creation of new structures are also apparent. These are linked to the variability of the surrounding stress field and are shown to have promoted magmatism, e.g., Large Igneous Provinces, and the movement of hydrothermal fluids. These fluids were commonly responsible for the formation of important mineral deposits. The preferred structural orientations and their relationship to underlying tectonic zones are also linked to fractured groundwater aquifers. Subsurface groundwater displays a link to structural orientations. This comparison is extended to surficial water movement. Surface water movement also highlights an apparent link to brittle structures. The apparent correlation between these Earth’s systems processes and the interconnectivity developed by brittle structures are clear. This highlights the importance of high-resolution geological and structural mapping and linking this to further development of the Earth’s Critical Zone.
Traces of Ato as a Judicial Institution in the Lupon of Talubin, Bontoc, Mt. Province
Authors: Killip Jr. Alexander G. 
Published: July 2021

Ato shows the existence of the indigenous political institution in the Cordillera specifically in Mt. Province that reflects the cultural patterns, political processes, and assumptions of rights of the community based on their customary laws that allow the indigenous people to achieve meaningful self-determination. The researcher wanted to determine and understand the traces of ato as a judicial institution in the Lupon through its public administration and judicial practices. The researcher made use of qualitative approach and descriptive design to understand the perceptions and beliefs of the Lupon members conveyed through their personal belief systems and knowledge on the customary laws which are currently being implemented in the community. Five (5) members of Lupon and three (3) barangay officials discussed the existing judicial and administrative practices of the Lupon. The study found out that the traces of ato as a judicial institution in the Lupon focus on the public administration practices that involve the processes of implementing and evaluating of policies such as the review on the ordinance by the barangay captain, posting of ordinance in the barangay hall and the house-to-house information dissemination by the tanods. On the other hand, there is no standardized tool in evaluating the policies being implemented, but the effectivity of the lupon is evaluated through the observation of the barangay captain.
The judicial practices in the Lupon include conflict resolutions and imposition of sanctions. The judicial practices on conflict resolution in the Lupon follow a series of trial procedures; first one is the private mediation process of the barangay mediation council that involves only the barangay officers and the conflicting parties; and, the second one is the public trial of the conflict through arbitration by the Lupon members. The judicial practices on imposing sanctions include fine such as money, personal belongings, property, or livestock and community service. Overall, the use of customary laws on deciding cases in the Lupon are highly accepted by the people which make the role of the elders of the community as members of the Lupon highly significant.
Flujo genital fisiológico
Authors: Núñez Vidalón Ricardo 
Published: July 2021

Debo ocuparme del Flujo Genital Fisiológico, vale decir del flujo considerado normal, planteada así las cosas nos deslizamos sin quererlo al terreno siempre arduo de delimitación entre la normalidad y la anormalidad, entre lo fisiológico y lo patológico. La normalidad es un concepto convencional idealizado que en la práctica sólo excepcionalmente puede demostrarse.
Aspectos clínicos de la mola hidatidiforme
Authors: Bachmann Sánchez Carlos 
Published: July 2021

Nos ocuparemos de los aspectos clínicos de la enfermedad del trofoblasto, específicamente de la mola hidatidiforme, porque se ha visto que dentro de la enfermedad del trofoblasto la mola es mucho más común que el coriocarcinoma. Nos basamos en los estudios efectuados por Wynn en que hace comparaciones entre la ultraestructura de la mola hidatidiforme con la placenta normal y con la enfermedad maligna del trofoblasto.
Hemorragia uterina disfuncional (H.D.U.). Diagnóstico diferencial
Authors: Herrera Calmet Abelardo 
Published: July 2021

Para evitar errores en el diagnóstico de la hemorragia uterino disfuncional, es preciso un interrogatorio amplio; examen clínico y ginecológico minucioso y adecuado y exámenes auxiliares orientados a descartar procesos orgánicos del útero y a justificar la disfunción ovárica como causa de la hemorragia endometrial. En nuestro estudio, en el 27.8 % de los casos se encontró lesión orgánica de útero no sospechada, siendo el mioma con 14.2 %, la causa más frecuente; siguió en orden de frecuencia la adenomiosis con 8.7 %; pólipo endometrial con 3.2% y cáncer in situ de cuello, con 1.1%.