bluuebunny/crossref_metadata_2025_split huggingface dataset:
Securities-Based Crowdfunding by Startups: Does Auditor Attestation Matter?
Authors: Gong Jing , Krishnan Jayanthi , Liang Yi 
Published: May 2021

ABSTRACT
We examine financing outcomes for small businesses seeking to sell public securities in a setting characterized by high information asymmetry, weak requirements for auditor participation, and a complete absence of Big N auditors. Issuers that raise capital from small, unsophisticated investors through crowdfunding, under the Securities and Exchange Commission's Regulation Crowdfunding (RegCF), often need no auditor attestation or need only weak attestation in the form of reviews, not audits, of their financial statements. We find that auditor reviews are positively associated with both the probability of crowdfunding success and the total amount raised. Further, we compare outcomes for issuers that procure auditor reviews voluntarily and mandatorily, and document that issuers with voluntary reviews have better outcomes. We conjecture that for issuers that voluntarily procure reviews, the reviews serve as signals of high future prospects. Finally, the positive effect of reviews is concentrated in PCAOB-registered auditors.
JEL Classifications: G18; M41; M42; M48.
The Determinants and Consequences of Big 4 Lobbying Positions on Proposed Financial Accounting Standards
Authors: Monsen Brian R. 
Published: May 2021

ABSTRACT
Despite the considerable participation of Big 4 accounting firms in accounting standard setting, there is no systematic evidence on what factors shape Big 4 support or opposition toward proposed accounting standards or whether their lobbying positions materially influence standards. Using textual features of Big 4 comment letters on FASB proposals, I find that Big 4 firms' lobbying positions reflect profit motives through support for standards that will generate more fees or are supported by their clients. Big 4 lobbying support is concentrated in proposals exhibiting both characteristics, with some evidence suggesting client agreement dominates fee-generating incentives. Big 4 lobbying positions are significantly associated with standard setting outcomes, both in isolation and relative to other FASB constituents, including financial statement users. Although I primarily focus on Big 4 accounting firms, results indicate the tone of comment letters submitted by users is unassociated with the standard setting outcomes measured in this study.
Data Availability: All data are publicly available from the sources indicated.
JEL Classifications: M41; M42.
Tiempo y memoria en el proceso de conocimiento de las ciencias de la información
Authors: Alfaro López Héctor Guillermo 
Published: May 2021

Tiempo y memoria son parte constitutiva de la información y, más aún, son su condición de posibilidad. Para comprender y fundamentar cognoscitivamente tal afirmación en las ciencias de la información, se lleva a cabo una reflexión dividida en dos fases: en la primera se busca responder qué son el tiempo y la memoria; en el caso del tiempo, a partir de la propuesta del sociólogo Norbert Elias que define el tiempo como “símbolo social comunicable” y, respecto a la memoria se hacen una serie de consideraciones a partir de su plasmación en las textualidades. En la segunda, fase se lleva a cabo la fundamentación epistemológica del tiempo y la memoria, para estatuirlos como conceptos que tienen la función de ser soporte y operativos de los otros conceptos en las ciencias de la información con que construyen sus objetos de conocimiento. Todo este proceso de conocimiento se ejemplifica en el caso de la lectura, dentro del marco de la bibliotecología; para ello se implementan los conceptos relacionales de intermediario, mediador-traducción, acuñados por Bruno Latour. Se muestra cómo la lectura transporta la información en cuanto significado, que puede ser conducido como mediador-traductor o intermediario, a cuya base se encuentran el tiempo y la memoria.
Opening the black box of implementing activation in Ireland
Authors: Whelan Nuala 
Published: May 2021

Abstract
This paper focuses on Ireland’s ‘activation turn’ and the roll-out of the Pathways to Work policy, contextualising these reforms within recent international developments in activation. Using a qualitative approach, the study explores the perceptions of a range of key stakeholders – jobseekers, employment guidance practitioners, employment service managers, ancillary services and policymakers – offering some important insights into Ireland’s move towards activation and the implementation of Pathways to Work. Three overarching themes were identified: depersonalisation, the missing ‘how to’ of implementation, and the reform agenda. These findings, although tentative, provide a new understanding of the perceptions of key stakeholders, described as ‘insiders’ and ‘outsiders’, and their views about both implementation and perceived effectiveness.
Moving towards a more tailored Public Employment Service?
Authors: Johnston Helen , McGauran Anne-Marie 
Published: May 2021

Abstract
In this paper the authors draw on a qualitative study of low-work-intensity households in a disadvantaged suburb of Dublin in 2016–17 to identify some of the gaps in Ireland’s reformed ‘one-stop shop’ Public Employment Service. Drawing on the issues recognised as being required in an integrated Public Employment Service, the paper draws attention to gaps in information; training; services that support employment, such as childcare and housing; and links to employers. The authors conclude by drawing lessons on the issues which need to be addressed for a more tailored Public Employment Service.
Contamination of Acorns of Pedunculate Oak (Quercus robur L.), as Feed Material, by Moulds and Mycotoxins
Authors: Kosicki Robert , Twarużek Magdalena , Kannenberg Krystyna , Grajewski Jan 
Published: May 2021

Abstract
In the past, pigs were commonly fed with acorns, and this was of remarkable economic importance. Currently this habit is continued in some areas, especially for production of prime-quality Iberian ham. Mature acorns, after shedding and during storage in unsuitable conditions, can be quickly infected with spores of many moulds, which cause mummification, blackening, dehydration, and nutrient loss. This study aimed to evaluate the quality of acorns of pedunculate oak (Quercus robur L.). The samples were collected in 2017 in southern Wielkopolska (central part of Poland), as feed material. In mouldy acorns a very high number of fungi was found (2.6 × 106 cfu/g), and 97% of them represented pathogenic Penicillium spp. Liquid chromatography-tandem mass spectrometry (LC-MS/MS) analysis showed in mouldy acorns high concentrations of mycophenolic acid (14580 μg/kg) and patulin (50 μg/kg). The dominant mould species, Penicillium expansum, showed a high cytotoxicity of swine kidney cells using assay based on the conversion of the tetrazolium salt, 3-(4,5, dimethylthiazol-2-yl)-2-5 diphenyltetrazolium (MTT). This raises the question if the pathogenic metabolites of moulds present in acorns can be dangerous for livestock, especially pigs, and people, as acorns are beginning to be seen as an interesting and functional part of their diet.
Etiological and Pathomorphological Investigations of Coronavirus and Rotavirus Gastroenteritis in Goat Kids and Lambs
Authors: Kalkanov Ismet , Dinev Ivan , Zarkov Ivan 
Published: May 2021

Abstract
The aim of the performed field and laboratory investigations was to determine the commonest enteropathogens in neonatal and juvenile lambs and goat kids, as well as induced macro- and microscopic alterations in the different digestive system compartments. The study comprised a total of 850 newborn and juvenile lambs (600) and goat kids (250) from 9 private dairy farms (3 goat farms, 6 sheep farms). The age of animals was from 24 hours to 20 days. The following rapid antigen detection tests were used: (Rainbow calf scour 5 BIO K 306, Monoclonal Antibody anti-Coronavirus аnd Rotavirus FITC conjugated, BIOX Diagnostics, Belgium). Gross anatomy and histopathological examination of tissue samples was performed on 21 carcasses (9 goat kids and 12 lambs) from animals that died with signs of gastroenteritis. The main detected agents of intestinal infections were Cryptosporidium parvum, rotaviruses, coronaviruses and Escherichia coli.
Determination of Aflatoxins and Ochratoxin a in Animal Liver using HPLC-FD Method with Immunoaffinity Column Clean-Up
Authors: Stojanovska-Dimzoska Biljana , Dimitrieska-Stojkovic Elizabeta , Hajrulai-Musliu Zehra , Uzunov Risto , Angeleska Aleksandra , Jankuloski Dean , Blagoevska Katerina 
Published: May 2021

Abstract
Analytical methods based on immunoaffinity column clean-up and quantitative determination with liquid chromatography-fluorescence detection were used to determine aflatoxins and ochratoxin A in liver samples. The validation of the procedures was performed. The linearity of the methods was checked, and a good coefficient of correlation was found for all aflatoxins and OTA as well. The LOD and LOQ were acceptable: 0.003 µg/kg and 0.009 µg/kg for AFB1; 0.001 µg/kg and 0.005 µg/kg for AFB2; 0.006 µg/kg and 0.020 µg/kg for AFG1; 0.007 µg/kg and 0.022 µg/kg for AFG2; 0.08 µg/kg and 0.27 µg/kg for OTA. The results for the repeatability estimated by the relative standard deviation (RSDr) were satisfactory and the obtained values were in the acceptable range (1.97–14.41% for all aflatoxins and 3.76-8.31% for OTA) at three proposed concentration levels. RSDR values showed acceptable correlation between two analysts for all four aflatoxins and OTA. The RSDR values were as followed: 2.37% and 5.60% for AFB1, 6.71% and 8.78% for AFB2, 4.40% and 7.00% for AFG1 and 10.30% and 13.91% for AFG2 (for the first and second analyst, respectively). The RSDR values for OTA were 4.91% and 3.15% (1 µg/kg); 3.76% and 4.12% (5 µg/kg) and 8.31% and 8.21% (10 µg/kg). The mean recovery for total aflatoxins and OTA were 78.10% and 93.34%, respectively. All validation parameters were in accordance to European legislation. They indicate that the proposed analytical procedures are suitable and they could be methods of choice for the determination of aflatoxins and OTA in liver samples.
Measuring Outcomes of Digital Transformation in Public Administration: Literature Review and Possible Steps Forward
Authors: Dobrolyubova Elena 
Published: May 2021

Abstract
Digital transformation is the modern mainstream of social and economic development promising significant digital dividends to citizens and businesses worldwide. The theory highlights the importance of digitalization for optimizing the public value of government services for citizens; however, despite the high enthusiasm about the prospects of digital transformation in public administration, there is little literature on measuring actual benefits this process might provide to all stakeholders concerned.
While some recent research suggests high correlation between governance indicators and e-government development, the causality between the two is not confirmed statistically for most public administration indicators. International indices used to measure government digitalization (such as the UN E-Government Development Index) often concentrate only on e-services and are based on measuring the availability rather than the actual use or quality of such modes of service delivery; they concentrate more on measuring G2C and, to some extent, G2B interactions and often omit the effects of digitalization for the G2G and G2E dimensions. The EU Digital economy and society index (DESI) is one of the most advanced cases for measuring the progress of digitalization in the EU, but even in this case the costs of digitalization and potential risks of digital government are not fully accounted for.
The paper provides an extensive review of theoretical and practical approaches to measuring government digitalization, identifies key limitations and proposes some steps for enhancing the existing practices. The paper argues that government digital transformation should not be performed for its own sake but should be a means for raising effectiveness and efficiency of public administration. Therefore, both benefits and risks of digital transformation of performing all core government functions for various stakeholders (citizens, businesses, government itself, and public officials) should be accounted for.
Innovative Concept of Providing Local Public Services Based on ICT
Authors: Meričková Beáta Mikušová , Muthová Nikoleta Jakuš 
Published: May 2021

Abstract
The public sector faces the challenge of re-evaluating public service delivery mechanisms with a citizen orientation. The eGovernment concept should not only focus on delivering a large number of services to increase efficiency and effectiveness when deciding on a top-down approach, based on government needs, but decisions should be made on the basis of citizens’ needs, a bottom-up approach. The object of the paper is to identify problems of public service innovations demand and supply, which determinate the adoption of local public service innovations based on the use of IT technology in the condition of Slovak Republic. The results of the investigation confirmed that there is citizen demand for innovation of local public services, but the process of developing and implementing innovative concepts of public services fails on the grounds of the low innovation potential of the service providers.
Purification of Oil-Containing Waste Using Solar Energy
Authors: Abdibattayeva Мaral , Bissenov Kylyshbay , Zhubandykova Zheniskul , Orynbassar Raigul , Tastanova Lyazzat , Almatova Bayan 
Published: May 2021

Abstract
Significant oil losses in oil-containing wastes and their adverse impact on the region environmental setting bring about the need to develop an oil-containing wastes treatment technology. To tackle this issue, the authors have set an aim of designing a helio device and creating an oil-containing wastes treatment method based on it to extract oil products. Considering a widespread in the composition and properties of potential oil sludge raw materials and their tendency for either formation of stable emulsions or phase separation, we have conducted in-depth modern physical and chemical studies and defined the need to develop a commercial oil-containing wastes purification method. We have designed the device, in which oil product hydrocarbons undergo thermal treatment using solar energy. Following oil-containing wastes purification using solar energy, the particulate load in soil does not exceed 6.65–6.79 % and the absolute molecular weight of hydrocarbons approaches that of bitumen. The developed oil-containing wastes purification method solves an important environmental issue of oil-containing wastes recycling, promotes recovery, and prevents degradation of natural complexes, and reduces soil and water pollution.
Modelling Total Factor Productivity in a Developing Economy
Authors: Eita Joel Hinaunye , Pedro Marcio Jose 
Published: May 2021

Abstract
Total factor productivity is an important driver of economic growth. It is therefore important to understand its determinants. This will help to enhance it and accelerate economic growth. The objective of this paper is therefore to investigate drivers of total factor productivity in Angola. The investigation covers the period 1995 – 2018. It is conducted for selected sectors of the economy. The results show that foreign direct investment has a positive effect on total factor productivity in all sectors. Increase in openness of the economy and depreciation the exchange rate have a positive effect on total factor productivity in the manufacturing sector. However, an increase in these two variables is associated with a decrease in total factor productivity of the primary and service sectors. The results indicate that a rise in inflation is associated with a decrease in total factor productivity in the manufacturing and service sectors. However, an increase in inflation is positively associated with an increase in total factor productivity in the primary sector. Increase in official development assistance impact negatively on total factor productivity in the primary and service sectors. This variable has a positive effect on total factor productivity of the manufacturing sector. The implication of these results is that Angola should pursue policies that attract foreign direct investment in order to ensure sustainable total factor productivity growth. The impact of other drivers such as openness of the economy, inflation, official development assistance and exchange rate depends on sectors. This implies that it is important for Angola to implement policies, which are specific to sectors. This will help to enhance the growth of total factor productivity.
The Crisis of Artistic Forms after 1945; Abstractionism and the Theatre of the Absurd versus Abstract Theatre Dilemma
Authors: Rusu Cristian 
Published: May 2021

Abstract
The present study aims to revive the discussion on Martin Esslin’s 1961 labeling of the post-war theater as “absurd” and proposes the consideration of a new paradigm: “abstract theater”. In the great existential and artistic crisis triggered by the end of the Second World War, post-war art oriented itself towards an abstract expression that would dominate the 5th and 6th decades of the 20th century. A panoramic study of the second wave of the avant-garde represented by abstract art could also include these dramatic texts in the great abstract movement of the period. This approach could reopen, in the spirit of the analysis of that Zeitgeist, a fruitful discussion, integrating the art of theater in the great post-war abstractionist spirit.
Way Beyond Art
Authors: Nedelcu Liviu 
Published: May 2021

AbstractOn the private and independent art scene, the male and female artist and curator addressing socio-political issues are recurring presences, explained by the art historian Beti Zerovc through the spreading of curating accompanied by a politicized discourse on how art and its institutions can contribute to building a better, more democratic, more egalitarian and freer world1. In this article, I will focus on male and female artists who address sensitive issues in society either to make them visible or to offer possible alternatives, using performance as a means of artistic expression due to its immaterial character and specific immediacy it implies.I propose a brief account of the history of performance in the field of visual arts, to review the role given to art in a close relationship with society, in a transversal and close relationship with the viewer, in a relationship with artistic institutions which is often critical. Finally, I will present a series of artistic projects carried out in the past ten years in Romania, to explore the dynamics of art - society - artist - spectator - institution and to identify the sensitive issues involved and the forms, values, lifestyles that art performance projects that I propose.
Підхід щодо побудови системи управління безпекою польоту авіації в умовах невизначеності
Authors: Ситник Ю.Б. 
Published: May 2021

У статті проведений аналіз щодо організації системи безпеки польотів (БП), що базується на двох контурах управління БП (управління та забезпеченням БП). Встановлено, що рішення задач по управлінню та забезпеченню БП на сьогоднішній день базується в основному на математичному апараті, який побудований на імовірнісних, статистичних методах. Дані методи не дозволяють урахувати неповноту, невизначеність, неточність відомостей. Для задач, які не піддаються строгій формалізації і мають логіко-аналітичний характер, у тому числі виробці рекомендацій з управління БП, запропоновано використовувати нечітку логіку як засіб моделювання невизначеності природної мови. Обґрунтовано автоматизацію рішення задач управління БП здійснити впровадженням нових технологій в систему управління БП. Обраний когнітивний метод формалізації задачі управління БП та модель подання знань, яка заснована на нечітких множинах і нечіткої логіки. Запропоновано формалізацію знань про процес управління БП здійснити шляхом використання трикутних нечітких чисел і трапецієподібних нечітких інтервалів, доцільність використання яких обумовлюється простотою виконання операцій над ними, можливістю їх наочної графічної інтерпретації. В якості базової моделі представлення знань про процес управління БП в умовах невизначеності визначені інтервальні нечіткі множини типу 2 і засновані на них нечіткі логічні системи інтервального типу. Тип алгоритму нечіткого виводу, що використовується в нечіткій логічній системі, визначається структурою нечітких продукційних правил, процедурою фазифікації, агрегування, активізації, акумулювання і дефаззифікації. Розроблений новий підхід побудови системи управління БП з використанням нових інформаційних технологій, який забезпечує запобігання авіаційних подій при організації конкретного польоту повітряного судна.
Cossack pedagogy – characteristic features
Authors: Borisenko N. , Vorozhbit-Horbatiuk V. 
Published: May 2021

The article is devoted to disclosure of the characteristic features of Cossack pedagogy. Attention is focused on the fact that education in the context of the chosen topic is understood as a specially organized by interactions among educators and pupils to understand the spiritual and material culture of the nation, the formation of national consciousness and the achievement of spiritual unity of generations.
The identity of Ukrainian national psychology in the article is determined by the basis of Cossack pedagogy. Among the factors, a large number of male children were identified, who constantly replenished the ranks of Sich’s pupils, abandoned, or abducted in campaigns against рeople of other faiths, as well as the high cultural level of the Cossack state. The authors noted that education dynamically developed through the formation of Cossack schools of various types. The goal of these schools was to educate and form a diversified personality through the development of martial arts, combat training through dance, teaching singing, reading and writing, the God's law. Graduates of Sich schools could continue their studies at the Kiev-Mohyla Academy.
It is stated that Cossack pedagogy synthesized humanism and deep democratism of the Ukrainian worldview, relied on national traditions, rich experience of self-government and the level of formation of justice in conventual and fraternal schools.
The article focuses on the global significance of Cossack pedagogy. As the most famous example of Cossack martial arts, the authors highlighted the Cossack Hopak dance.
It is indicated, that individual Cossacks by special exercises achieved an incredible effect when the body seemed to play (in this case, the enemy’s painful hits were not felt). Cossacks were able to instantly concentrate internal energy in that part of their body where the enemy’s blow was directed. Such phenomena are inherent in martial arts, for example, the art of Tibetan monks of the cathode and the "school of the iron shirt" in kung fu and karate.