bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Influence of Role Overload and Role Conflict, and Independence on the Performance of Auditors Moderated by Spiritual Intelligence of Auditors in Public Accountants
Authors: Masruroh Aryl , Hermanto Suwardi Bambang , Ardini Lilis 
Published: September 2021

Auditor performance is the result of work achieved by the auditor in carrying out his duties, in accordance with the responsibilities given and become one of the benchmarks used to determine whether a job done will be good or vice versa. Auditor performance is a major concern, both for clients and the public, in assessing the results of audits conducted. Not optimal performance of auditors in carrying out their role as auditors can cause violations committed by auditors in Indonesia. Some of the possible causes of this occurrence based on previous research are due to the existence of Role Overload, Role Conflict, and independence experienced by the auditor in carrying out his duties. The purpose of this study is to determine the factors that influence the performance of auditors working in public accounting firms in Surabaya.
The analysis technique used is Moderate Regression Analysis Results. The results of this study include Role Overload and Role Conflict negatively affect Auditor Performance, Independence has a positive effect on Auditor Performance, Spiritual Intelligence weakens the influence of Role Overload and Role Conflict on Auditor Performance, and Spiritual Intelligence strengthens the influence of Independence on Auditor Performance.
Accountability of Village Fund Management through the Competence of Managers and Internal Control System in Ruteng District, Manggarai Regency, East Nusa Tenggara Province
Authors: Lasiyono Untung , Firdausia Yuli Kurnia 
Published: September 2021

This study is a qualitative research that analyzes the level of accountability for the use of village funds which is studied through the competence aspect of village fund managers and the internal control system of village funds. The subjects were village in rural village fund manager Beo Rahong Village, District of Ruteng, Manggarai Regency, East Nusa Tenggara Province. Meanwhile, the object of research is the competence of managers, internal control systems and accountability of village funds. The data collection technique used a triangulation approach, namely from the source, method and time aspects. While the data analysis used a qualitative descriptive approach by analyzing the results of the data obtained by the triangulation approach. Based on the results of the data and after being analyzed, it shows that the competency aspect of village fund budget managers is still less competent due to the limitations of five things, namely, knowledge, understanding, abilities, values, attitudes and interests . Meanwhile, in terms of aspects of the internal control system that are still not in accordance with the standards as stipulated in Government Regulation Number 60 of 2008 concerning the government's internal control system, this is due to the manager's competence not being maximized. Then in terms of accountability for the use of village funds, this has not been realized, this is due to the not yet maximal competence, internal control which is also still not carried out optimally due to limited human resources in mastering information technology and the lack of support for information technology facilities.
A Primer on Pumping and Dumping: How Hedge Funds Do It and How Others Might Profit
Authors: Samsa Greg 
Published: September 2021

Pumping and dumping occurs when the price of a stock is artificially inflated and then drops. Here, we illustrate how hedge funds can accomplish pumping and dumping, and argue why this strategy is likely to be successful for them. We illustrate why writing a short-term in-the-money covered call option might constitute an informed speculation when pumping and dumping is suspected. In contradistinction to the usual practice, estimating the returns of a strategy which is based upon the predictable characteristics of pumping and dumping would be best tested prospectively, and social media communities might fruitfully participate in such research.
Effect of Diesel Exhaust Exposure on Railroad Worker Health and Mortality
Authors: Tannen Michael 
Published: September 2021

Hazardous work conditions expose employees to health and safety risks, and employers to potentially higher expenses including the possibility of a prolonged series of expensive litigation. Indeed, recognition of this in individual and organized (collective) bargaining over higher pay and health benefit coverage, and of course, government regulation involving improved safety measures and equipment design is common. It is easier for all to deal with such risks when they are recognized, and the extent of that risk known. Often, though, risks may appear uncertain, with contradictory evidence supporting opposing views. Such is the case for the exposure of railroad workers to diesel exhaust, a subject that has been investigated for decades with considerable disagreement. This paper contains a focused survey of published studies in the past thirty-five years using observational data and epidemiology (laboratory studies on animals) to review the extent to which disagreement has or not been abated.
Optimal actuator placement and static load compensation for a class of distributed parameter systems
Authors: Kleine Theresa , Wagner Julia L. , Böhm Michael , Sawodny Oliver 
Published: September 2021

Abstract
Adaptive structures where actuators are incorporated into a building structure have the potential to reduce resource consumption in construction industry drastically. However, the performance of static load compensation depends to a large extend on the actuator placement. This paper presents optimal actuator placement for systems with distributed parameters based on the Gramian compensability matrix. To provide a general framework for different kind of loads, static loads are discretized as Dirac impacts. The resulting optimal actuator placement is robust against unknown load amplitudes, as load profiles are only considered qualitatively in the cost function. Further, the optimal control input for a given load results directly from the optimization problem. The procedure is illustrated for a Kirchhoff-Love plate and integrated fluidic actuators.
Optimale Abstützung eines mobilen Großraummanipulators
Authors: Kemmetmüller Wolfgang , Meiringer Martin , Platzgummer Valentin , Kugi Andreas 
Published: September 2021

Zusammenfassung
Für den sicheren Betrieb von mobilen Großraummanipulatoren wie beispielsweise Autobetonpumpen ist eine bestmögliche Abstützung essentiell. Zurzeit erfolgt diese Aufgabe manuell und hängt damit stark von der Erfahrung und Qualifikation des Bedienpersonals ab. In dieser Arbeit werden für eine Autobetonpumpe auf Basis eines detaillierten mathematischen Modells mögliche optimale Abstützkonfigurationen untersucht. Darauf aufbauend wird eine Regelungsstrategie für die autonome horizontale und vertikale Ausrichtung der Betonpumpe bei gleichzeitig optimaler Standsicherheit entworfen. Die Funktionsweise des vorgestellten Konzepts wird anhand von Simulationsstudien nachgewiesen.
Brain–computer interface for electric wheelchair based on alpha waves of EEG signal
Authors: Banach Kacper , Małecki Mateusz , Rosół Maciej , Broniec Anna 
Published: September 2021

Abstract

Objectives
Helping patients suffering from serious neurological diseases that lead to hindering the independent movement is of high social importance and an interdisciplinary challenge for engineers. Brain–computer interface (BCI) interfaces based on the electroencephalography (EEG) signal are not easy to use as they require time consuming multiple electrodes montage. We aimed to contribute in bringing BCI systems outside the laboratories so that it could be more accessible to patients, by designing a wheelchair fully controlled by an algorithm using alpha waves and only a few electrodes.

Methods
The set of eight binary words are designed, that allow to move forward, backward, turn right and left, rotate 45° as well as to increase and decrease the speed of the wheelchair. Our project includes: development of a mobile application which is used as a graphical user interface, real-time signal processing of the EEG signal, development of electric wheelchair engines control system and mechanical construction.

Results
The average sensitivity, without training, was 79.58% and specificity 97.08%, on persons who had no previous contact with BCI.

Conclusions
The proposed system can be helpful for people suffering from incurable diseases that make them closed in their bodies and for whom communication with the surrounding world is almost impossible.
Estimates for a function on almost Hermitian manifolds
Authors: Kawamura Masaya 
Published: September 2021

Abstract
We study some estimates for a real-valued smooth function φ on almost Hermitian manifolds. In the present paper, we show that ∂∂∂̄ φ and ∂̄∂∂̄ φ can be estimated by the gradient of the function φ.
Performance analysis of hybrid Fi-Wi network employing OCDMA based NG-PON
Authors: Rajasekaran Priyadharshini , Ganesan Geetha , Murugappan Meenakshi 
Published: September 2021

Abstract
Fiber-Wireless (Fi-Wi) networks play a crucial role in broadband wireless communication. A hybrid Fi-Wi architecture integrating Optical Code Division Multiple Access (OCDMA) based Next-Generation Passive Optical Network (NGPON) with Long Term Evolution (LTE) is proposed that can provide a higher capacity to the mobile end users, thereby achieving scalability and mobility. Maximal length sequence (M-sequence) codes of code length 31 used can support six users. A simulation study is carried out for the proposed integrated architecture considering multiple users and multiple services, and the performance is analyzed in terms of the received Bit Error Rate (BER) and Error Vector Magnitude (EVM) values. A high capacity of 160 Gbps and a spectral efficiency of 2–4 bps/Hz are achieved for the multi-user and multi-service links with six users.
On the supersingular GPST attack
Authors: Basso Andrea , Pazuki Fabien 
Published: September 2021

Abstract
The main attack against static-key supersingular isogeny Diffie–Hellman (SIDH) is the Galbraith–Petit–Shani–Ti (GPST) attack, which also prevents the application of SIDH to other constructions such as non-interactive key-exchange. In this paper, we identify and study a specific assumption on which the GPST attack relies that does not necessarily hold in all circumstances. We show that in some circumstances the attack fails to recover part of the secret key. We also characterize the conditions necessary for the attack to fail and show that it rarely happens in real cases. We give a link with collisions in the Charles-Goren-Lauter (CGL) hash function.
Dignity Beyond Price: Kant and His Revolutionary British Contemporary
Authors: Ameriks Karl 
Published: September 2021

AbstractDespite their contemporaneity and obvious similarities, Richard Price and Immanuel Kant are rarely discussed together. This essay examines the common background of their work, similarities in their methodology and principles, and their common concern with connecting rationalist philosophical systems with knowledge at the level of ordinary life and politics – all this despite their lack of reference to each other. Their normative principles are assessed in connection with major documents and political events in their revolutionary era. A concluding section evaluates their work in relation to contemporary discussions that concern the relationship between pre-reflective and reflective levels of moral knowledge. The essay draws on the work of contemporary scholars such as Danielle Allen, David Brink, Robert Audi, Sarah McGrath, and Thomas Kelly.
Kant’s Political Philosophy as ausübende Rechtslehre
Authors: Fang Bo 
Published: September 2021

Abstract
Based on Kant’s own concept of politics, it is possible to construct his political philosophy that is related to but also different from his metaphysics of right. Politics is the practice of realizing the principles of right in experience; therefore, Kant’s political philosophy must explore the general conditions that make this practice possible. These conditions, such as political judgement, publicity and the enlightenment of the people, are indispensable to Kant’s thinking about human external freedom but do not belong to the metaphysics of right. Kant’s metaphysics of right is undoubtedly a liberal theory, but we can also identify some republican elements in his political philosophy. In this way, Kant provides us with a very instructive programme to absorb republican elements within a liberal theory.
Kant’sNaturrecht Feyerabend, Achenwall and the Role of the State
Authors: Gregory Mike L. 
Published: September 2021

AbstractKant’sNaturrecht Feyerabendhas recently gained more sustained attention for its role in clarifying Kant’s published positions in political philosophy. However, too little attention has been given to the lecture’s relation to Gottfried Achenwall, whose book was the textbook for the course. In this paper, I will examine how Kant rejected and transforms Achenwall’s natural law system in theFeyerabend Lectures.Specifically, I will argue that Kant problematizes Achenwall’s foundational notion of a divine juridical state which opens up a normative gap between objective law (prohibitions, prescriptions and permissions) and subjective rights (moral capacities). In the absence of a divine sovereign, formal natural law is unable to justify subjective natural rights in the state of nature. In theFeyerabend Lectures, Kant, in order to close this gap, replaces the divine will with the “will of society”, making the state necessary for the possibility of rights.
Kant on Legal Positivism and the Juridical State
Authors: Klein Joel T. 
Published: September 2021

AbstractIn this paper I argue that Kant’s political and juridical philosophy justifies a type of normative legal positivism that implies specific notions of law and legal freedom which determine and restrict the sphere of action of judges and jurists. Finally, I defend that, according to Kant’s practical philosophy, the normative connection between justice and law is not supposed to be carried out at the juridical level, as a meta-juridical theory, but at the political one, making it a meta-political theory.
Becoming Pluralists: Kant on the Normative Features of Pluralistic Thinking
Authors: Lenczewska Olga 
Published: September 2021

AbstractKant’s essays in the philosophy of history, such asUniversal HistoryandConjectural Beginning, offer a speculative account of the gradual development of reason in our species and of the way the mature use of reason can be attained. Such mature use of reason, as Kant explains a few years later in the publishedAnthropology, is characterized by abandoning the standpoint of “practical egoism” and learning how to exercise the psychological disposition to “pluralism”. To be a pluralist, he claims, means to be capable of seeing things from other people’s standpoints, of giving deliberative weight to the needs of others, and of taking part in universally valid judgments. But Kant is never explicit about what is required in order to become a pluralist, nor does he explain what it means to be a pluralist beyond a brief remark in theAnthropology.My paper takes a detailed look at this under-studied notion and offers a novel account of this notion. I explicate the features of pluralistic thinking and I connect this notion to the public use of reason, the three maxims of common human understanding, and the role played by interpersonal communication in advancing the progress of our rational capacities. I also explain the key role of education in reason’s development and the conceptual relationship between the enlightenment of an individual and the enlightenment of the human species.
Karl Vorlaender’s Kantian Synthesis of Marx and Kant
Authors: Williams Howard 
Published: September 2021

Abstract
Karl Vorlaender made an excellent scholarly contribution to the detailed and accurate academic appreciation of Kant’s work. Over several decades from the early 1890s to the late 1920s he researched and presented Kant’s ideas in their German and European philosophical context in a manner which contributed to their accessibility and their reach into the culture and population at large. Vorlaender performed an important role in the transmission of Kant’s ideas and the ideas of the neo-Kantian school in general to a younger generation of scholars and the German public as a whole. Vorlaender is by far the most focussed upon social and political issues amongst the neo-Kantians. Others may have completed deeper individual investigations of the import of Kant’s work, particularly in epistemology and ethics, but none rise to Vorlaender’s level in their analysis and discussion of the political significance of Kant’s work. Much of this significance is attained by concentrating primarily upon Kant
Corporate Social Responsibility in the Legal Framework of Global Value Chains
Authors: Ucaryilmaz Deibel Talya 
Published: September 2021

Abstract
What is the place of voluntary self-regulation in today’s international trade? Can we continue to understand the contract in its relation to the historical unity of state and law considering the massive transformation of the closely related dichotomies between national and international, public and private, and hard law and soft law? What is the role of corporate social responsibility (CSR) in the contemporary debate over global value chains (GVCs)? This paper addresses on the role of law in societal challenges arising from the kaleidoscopic view of globalization. GVCs operate through interdependent contracts and in relation to multiple normative orders that impose moral, economic, and legal obligations. This paper seeks to re evaluate the role of contract law in its relation to sustainable and ethical global trade. The perspective it develops prioritizes the interaction between extra-legal considerations in contract law and the momentum of CSR as well as the historical dynamics of law, economics, and politics.
Positive solutions of a discrete nonlinear third-order three-point eigenvalue problem with sign-changing Green's function
Authors: Cao Xueqin , Gao Chenghua , Duan Duihua 
Published: September 2021

Abstract
In this paper, we discuss the existence of positive solutions to a discrete third-order three-point boundary value problem. Here, the weight function

a

(

t

)

a\left(t)

and the Green function

G

(

t
,
s

)

G\left(t,s)

both change their sign. Despite this, we also obtain several existence results of positive solutions by using the Guo-Krasnoselskii’s fixed-point theorem in a cone.
Thinking with Susanne Langer: Sonar Entanglements with the Non-human
Authors: Gaikis Lona 
Published: September 2021

Abstract
An aesthetic and epistemological departure from ocular centrism has occurred in the wake of current technological evolutions and the posthuman turn. The sonic exploration of the more-than-human takes artists and philosophers beyond anthropomorphism to reveal the hidden patterning of life forms and yet-unfathomed universes. The conflation of nature(s) with culture(s) is one shift that takes place when thinking with sounds and rhythm and studying our environments. On an ontological level, a reordering of subject and object occurs when encountering the reciprocal relationship of sounding. What if culture is actually nature? How does technology connect with botany, and what does it mean to engage the environment with the expanded tactility of the ear? This essay observes current inter-species practices in sound art by revisiting philosopher Susanne Langer’s theory of an embodied and embedded mind. Her “new key” in philosophy emphasizes music as a dynamic sound-pattern to conceptualize a semiology of artistic forms that renders human feeling in regard to non-human antecedents. This serves as a tool to trace the preconceptual substrata of mind, leading us through process-oriented studies of nature and psychophysical affect. Thinking with Langer involves the interconnection of natural systems, behavioural patterns, and human expression, which emerges in art.
Experimental Measurements and Modeling of Vapor-Liquid Equilibrium of Isobutane and Ethyl Mercaptan Binary System
Authors: Neyrolles Esther , Valtz Alain , Boonaert Eric , Coquelet Christophe 
Published: September 2021

In this work, new isothermal experimental data of vapor-liquid equilibrium of the isobutane and ethyl mercaptan binary system are presented. The pressure and temperature conditions are up to 1 MPa and between 298 and 343K. The experimental apparatus is based on a “static-analytic method” specially developed for low-pressure measurements. Two online capillary samplers are used to take vapor and liquid samples that are analyzed with a gas chromatograph. The classical Peng Robinson Equation of State is used to correlate the experimental data. The van Ness test is used to check the consistency of the data. The measured data are also compared to predicted values from two predictive models, and a good agreement is found between the PSRK UNIFAC and the PPR78 models and the experimental measurements.
Protein active site prediction for early drug discovery and designing
Authors: Yousaf Aqsa , Shehzadi Tahira , Farooq Aqeel , Ilyas Komal 
Published: September 2021

Abstract
Adenosine triphosphate (ATP) is an energy compound present in living organisms and is required by living cells for performing operations such as replication, molecules transportation, chemical synthesis, etc. ATP connects with living cells through specialized sites called ATP-sites. ATP-sites are present in various proteins of a living cell. The life span of a cell can be controlled by controlling ATP compounds and without the provision of energy to ATP compounds, cells cannot survive. Countless diseases treatment (such as cancer, diabetes) can be possible once protein active sites are predicted. Considering the need for an algorithm that predicts ATP-sites with higher accuracy and effectiveness, this research work predicts protein ATP sites in a very novel way. Till now Position-specific scoring matrix (PSSM) along with many physicochemical properties have been used as features with deep neural networks in order to create a model that predicts the ATP-sites. To overcome this problem of complex computation, this exertion proposes k-mer feature vectors with simple machine learning (ML) models to attain the same or even better performance with less computation required. Using 2-mer as feature vectors, this research work trained and tested five different models including KNN, Conv1D, XGBoost, SVM and Random Forest. SVM gave the best performance on k-mer features. The accuracy of the created model is 96%, MCC 90% and ROC-AUC is 99%, which are the same or even better in some aspects than the state-of-the-art results. The state-of-the-art results have an accuracy of 97%, MCC 78% and ROC-AUC is 92%. One of the benefits of the created model is that it is much simpler and more accurate.