bluuebunny/crossref_metadata_2025_split huggingface dataset:
Releasing Earnings when the Audit is Less Complete: Implications for Audit Quality and the Auditor/Client Relationship
Authors: Bronson Scott N. , Masli Adi , Schroeder Joseph H. 
Published: March 2021

SYNOPSIS
This study examines the effect of audit completeness at the annual earnings announcement date on audit quality and auditor/client retention decisions. The vast majority of companies now release earnings before the year-end audit is complete while, historically, companies would release earnings on or after the date of audit completion. Management's decision to release earnings when the audit is less complete can adversely impact audit quality and has negative implications for the overall auditor/client dynamic. We find that audits that are less complete at the earnings announcement date are associated with a higher likelihood of financial statement misstatements in audit areas that are typically performed toward the end of audit fieldwork. We also find a higher likelihood of auditor turnover during the following year. Taken together, the results suggest lower financial reporting/audit quality and higher auditor turnover for companies that release earnings when the audit is less complete.
Data Availability: The data used are publicly available from the sources cited in the text.
Publication Forum 2010-2020: Self-evaluation report of the Finnish quality classification system of peer-reviewed publication channels
Authors: Pölönen Janne , Pylvänäinen Elina , Aspara Jaakko , Puuska Hanna-Mari , Rinne Risto 
Published: March 2021

Publication Forum (JUFO) is a Finnish national classification system of peer-reviewed publication channels. JUFO categorises publication channels into four classes according to the publication channels’ average quality, impact, and prestige. The evaluation work is carried out by 250 experts in 23 panels covering all fields of science.
The present report is the deliverable of a self-evaluation process of the Finnish JUFO system conducted between 2019 and 2020 by a working group nominated by the JUFO Steering Group from among its members. The self-evaluation was based on a review of pre-existing research and documentation, a survey of JUFO expert panellists, and a variety of newly conducted analyses based on the national publication data and Web of Science. The objective of the self-evaluation was to support the JUFO system’s further development by examining the international context and organisation of the JUFO classification, the criteria and characteristics of JUFO levels as a quality indicator of universities’ publishing performance, as well as the trends of scholarly publishing in Finland.
“Queria ser uma travesti de respeito”: processos de construções identitárias e subjetivas de mulheres trans e travestis na Microrregião do Seridó Oriental paraibano
Authors: Medeiros Jerferson Joyly 
Published: March 2021

O presente artigo tem como objetivo destacar os processos de construções identitárias e subjetivas de mulheres trans e travestis por intermédio de suas trajetórias de vida, tendo como marcadores sociais de gênero, sexualidade, geração, classe e raça em contextos do espaço familiar na efetivação do processo de transitividade do gênero. Ao longo do texto, estive traçando questões e investigando como as interlocutoras ilustravam seus processos de subjetividade em paralelos de ideias, representações dentro do binarismo de gênero. Tratou-se de uma pesquisa etnográfica realizada na Mesorregião da Borborema, tendo como foco a Microrregião do Seridó Oriental paraibano, geograficamente situada no Nordeste brasileiro. Na referida localidade composta por nove administrações políticas, detive-me a entrevistar interlocutoras das cidades de Cubati (7.234 hab.), Pedra Lavrada (7.475 hab.) e São Vicente do Seridó (10.775 hab.). Essa pesquisa faz parte do meu projeto de doutoramento que tensiona pensar trajetórias de vidas trans nessa microrregião. Como principais resultados, pude perceber como esses corpos ainda estão relegados às redes do patriarcalismo, embora em ambientes familiares diversos, e de que maneira as políticas públicas e de assistencialismo adotadas pelo Estado brasileiro para as pessoas trans ainda são insuficientes, pois são conduzidas, basicamente, em torno do respeito ao nome social, e a campanhas oferecidas pelo Sistema Único de Saúde no tocante ao tratamento de ISTs, HVI/AIDS, hormonioterapias e o processo transexualizador.
Speech Act of Flaming in Twitter Status
Authors: Ardi Norizah , Ahmad Amirah , Daud Noriza , Ismail Nurrissammimayantie 
Published: March 2021

Speech acts are a way to conceptualize speech as an action. Speech act of flaming is an utterance that expresses insults; swearing; and hateful; intense language in hostile online interaction. Flaming is an expressive speech act and often leads to the trading of insults between members within a certain conversation. Social media is one of the platforms that has been used to express, comment and voice out emotions. In this study, the speech act of flaming in a Twitter status will be analysed based on the Malaysian context. The data of this study is a compilation of Twitter statuses consisting of 2.5 million words and is labelled as Malaysian Twitter Status Context corpus (MTSC). The tweets were analysed based on 14 subcategories of flaming (Bansal, Nittin, Siddhartha, Kapil, Anuj, Sheenu, Kanika, Kunal, Kunal, Manav, 2012 and Revathy & Norizah, 2017). This study adopted the qualitative approach through contextual analysis. Findings of this study showed that flaming in Malaysian context can be direct or intentional; and indirect based on the intentions (illocutionary force) to offend other tweeters. Findings of this study show that language usage among youngsters specifically the tweeters are not in line with the values and ethics that have been practiced in our culture and society.

Keywords: Expressive, Flaming, Malaysian context, Speech acts, Twitter
La recepción del mito de Medea en la marginación de una mujer: “Patrón” de Abelardo Castillo
Authors: Delbueno María Silvina 
Published: March 2021

En este estudio nos proponemos indagar la recepción del personaje mítico de Medea en el cuento “Patrón” de Abelardo Castillo. La elección radica en los puntos de encuentro de ambos personajes femeninos. Por un lado, hallamos en Paula a una mujer marginal que sufre las expresiones de violencia extrema del maltrato al que la somete su marido, Antenor. Por otro lado, dicha violencia subyace en el mismo territorio de la pampa argentina. Sin embargo, la mujer padece la aporía en una frontera invisible entre su lugar de origen y el alambre que trazó las manos del patrón. Violencia y desterritorialización constituyen los ejes sobre los que se estructura esta pieza en que el personaje femenino revive el sesgo vengativo contestatario del personaje del hipotexto euripideo.
El viaje del alma después de la muerte. Un motivo homérico en Fuego en Casabindo de Héctor Tizón
Authors: Liñán Alejandra Mabel 
Published: March 2021

La obra narrativa de Héctor Tizón incluye, desde su primera novela publicada, Fuego en Casabindo (1969), la adscripción a la tradición homérica, cifrada en la cita del epígrafe, de un fragmento de Odisea (11. 216-224), enunciado por Anticlea, quien revela a su hijo lo que ocurre con los seres humanos cuando mueren. Al mismo tiempo, incorpora en el mundo narrado los cantares y los relatos populares tradicionales, los mitos y creencias de la región noroeste de la Argentina. La escatología es un conocimiento que articula estas culturas tan alejadas en el tiempo y el espacio. Este artículo sostiene que el motivo griego integrado en la novela no es un componente secundario, sino que constituye la matriz narrativa, da forma a la estructura novelesca y resulta significativo para la interpretación.
Curso Breve: “La tradición yámbica. Un acercamiento a la poesía yámbica de la Grecia arcaica y helenística” dictado por el Dr. Sebastián Carrizo
Authors: Oviedo Facundo 
Published: March 2021

Durante los días 3 y 5 de noviembre del 2020, el Centro de Estudios Helénicos del Instituto de Investigaciones y Ciencias Sociales de La Plata organizó de manera virtual —a través de la plataforma Zoom— el curso La tradición Yámbica. Un acercamiento a la poesía yámbica de la Grecia arcaica y helenística. El mismo fue dictado por Sebastián Carrizo, profesor en Letras por la Universidad Nacional de Rosario y Doctor en Letras por la Universidad Nacional de La Plata, quien ha participado y participa de diversos proyectos de investigación sobre poesía griega arcaica y helenística
Rozwój przemysłu samochodowego w Brazylii w latach 1957–2005
Authors: Wójtowicz Mirosław 
Published: March 2021

The article examines development of the Brazilian automobile sector from the path-breaking program of installation an automotive industry in 1956 until the year 2005. The efforts of the Brazilian government to produce motor vehicles were part of a general import-substituting development strategy. The main aim of this plan was to restrict import of cars and completely or semi-knocked-down kits (CKDs or SKDs), which were assembled locally, and forced international automotive companies to choose between abandoning the Brazilian market and, with the help of financial incentives, producing cars with 90–95% Brazilian-made content within five years.The plan implemented by Brazil’s government was successful in accelerating the development of automobile sector. After the recession period in the early and mid-1960s, partially induced by the military coup d’état in 1964, at the end of the 1960s the automobile sector showed signs of having achieved maturity. During the 1970s production of this industry was growing very fast, exceeding the level of 1 million cars in the year 1980. The raise in the prices of petroleum at the end of the 1970s triggered off an economic crisis in Brazil, lasting until the beginning of the 1990.The process of economic stabilization undertaken since the implementation of the Fernando Cardoso’s “Plano Real” in 1994 led to relative economic stability, which, despite the period of economic crises in late 1998 and early 1999– lasted until the year 2005. Economic stabilization drove car manufacturers to the second large expansion at the Brazilian automobile sector. The combined value of investments in the years 1994–2001 exceeded 14.8 millions USD. It was connected with the second large wave of migration of international car manufactures to Brazil (Tab. 1).As a result of such large investments the car production exceeded the level of 2.5 millions vehicles, of which more than 2 millions constituted passenger cars. New FDI in this sector produced also a strong territorial competition among Brazilian states, which triggered short-term spells of economic growth in the place of new investment but was unlikely to lead to any long-term economic benefits (Rodriguez-Poze, Arbix 2001). One of clearly visible effects of new investments is geographical dispersion of automobile industry, and the end of domination in car manufacturing of the state of São Paulo (Fig. 4). The second great improvement took place in productivity of the Brazilian car factories. The productivity per worker increased, in the years 1990-2005, from 7.8 to 26.8 vehicles per employee per annum, which was connected with production modernization in existing plants, and implementation of new technology in “greenfield” plants, and resulted in employment reduction (Fig. 5).
Badanie struktur przemysłowych w Polsce w dobie globalizacji ze szczególnym uwzględnieniem struktury przestrzennej
Authors: Gierańczyk Wiesława 
Published: March 2021

Globalization as the drive of socio-economic and political transformations shapes the new order of the modern world. The imperative of constant economic growth forces the search for new sources of optimization of industrial activity, e.g. through extensive division of labour, searching for cheap labour, specialization of activity, tightening the bonds between particular sectors of the national economy, using new technological achievements and new organizational solutions (production fragmentation), and political activity (systematic reduction of barriers in goods, services and capital global flow). Globalization also causes far-reaching changes in the functioning of industry. As a consequence, the object of research in industrial geography changes, as well as the theme- and research range of industrial structures (systems). Traditionally the analysis of structural systems was conducted on the planes of: divisions (branches), ownership, size, and space. In the globalization era, as a result of strong influence of science and technology on industry, especially in organizational, technological, but also logistic spheres, individuation of each of the above-mentioned structures becomes highly problematic.In the light of the above, the author of the present paper examines the applicability of the spatial auto-corellation analysis in identification of patterns of spatial dependencies and spatial heterogeneity of industrial activity, on the example of the Kujawsko-pomorskie voivodship. The main assumption of auto-corellation analysis is based on the claim that the intensity of phenomena in a spatial unit depends on their level in neighbouring units. Experimental analysis of auto-corellative dependencies with respect to the industrial activity development and spatial influence of this activity seems to be a helpful method in identifying industrial spatial structures. It enables determination of patterns of spatial heterogeneity and other patterns of spatial dependencies. Using this method enables to diagnose a low degree of spatial dependency of units with respect to industrial development, and to notice the tendency of polarization of the industrial activity distribution.
Problematyka badawcza przemysłu w geografii na tle nauk ekonomicznych
Authors: Czapliński Paweł 
Published: March 2021

Currently, there are many premises which invite a debate on the role and position of the geography of industry among geographic sciences, and – possibly above all – among the sciences researching the economic processes, especially those focusing on economic structures. It should be emphasized that, owing to the research subject, the scale of the research itself and the methodological framework, there is strong resemblance between geography of industry and economy of industry. There is, however, serious divergence of perception of both sciences by the society and the scientists themselves. Meanwhile, geography of science, if widely underrated, can offer a range of research possibilities very similar to that of economy of science. What it lacks is a certain fresh perspective and its own – not adopted – research methods. Thus, the future of the geography of science seems uncertain, because maintaining the status quo means the state of temporariness, and in a larger perspective – its scientific non-existence. There is a possibility, however, that consolidation of geographic sub-branches might occur under the name of economic geography. As a consequence, economic geography will be accepted as a legitimate science in the area of economic research.
Rola przemysłu w gospodarce układów regionalnych Unii Europejskiej
Authors: Rachwał Tomasz , Wiedermann Krzysztof , Kilar Wioletta 
Published: March 2021

The aim of the paper is to present the role of industrial activity in the economy of European Union regional systems, with a special reference to Poland, measured by the employment rate and gross added value. Defining the range of influence of regional industry should allow us to define the places of accumulation of new development advantages, which is important from the perspective of the development of these areas. To assess the recent changes in the space of European industry in regional systems, a dynamic analysis of the discussed processes was carried out, covering the period of economic transformation of the Central and Eastern Europe countries and their integration with the European Union. To analyze the function of industry in the development of knowledge-based economy, the authors identified the relationship between the amount of investment in industry and the potential employees in research and development activities. The authors also attempt to assess the suitability of various measures of industrial development to determine their role in regional economic systems in the conditions of intensifying processes of globalization and European integration.
Rola światowego koncernu w przemianach przestrzeni przemysłowej Polski w okresie transformacji na przykładzie The Coca-Cola Company
Authors: Tkocz Maria , Żydzik Jakub 
Published: March 2021

The Coca-Cola Company, a producer of soft drinks, the largest in the world and also in Poland, started its production in Poland in 1992. The first factory was based in Radzymin near Warsaw and in the beginning it employed 200 workers. It was the first direct investment of the Company, which initiated subsequent investments connected with setting up new factories and gradual development of distribution network. At present, in the Polish market the Coca-Cola Company employs over 3500 workers and owns three modern factories located in Staniątki near Niepołomice, Łódź and Radzymin, and also a bottling plant in Tylicz. Moreover, its distribution and sale network is recognized as one of the most advanced in the Polish market. About 980 market and sale specialists are employed in 35 local sale centres, situated in the largest towns of the subregions. As a result of its investments and financial expenditures during the last two decades, the Coca-Cola Company has significantly influenced the employment structure, and simultaneously, it has become a significant element of food industry in Poland. A key strategy and the primary aim of the Company is creation of an international team which would let the largest world-wide brand become a global brand. Taking into account this assumption and the performance of the Coca-Cola Company in the Polish market, it may be assumed that the aim of the Company is accomplished and its further development may result in further changes in the economic space of Poland.
Przemiany w przemyśle samochodów osobowych w Polsce w latach zmian systemu gospodarowania
Authors: Lizak Piotr 
Published: March 2021

The subject of this work is to present the process of forming car industry in Poland and the influence of the current economic crisis on its shape and condition. The aim of the work is to indicate changes that are observed in the current structure of the Polish automotive industry.The article presents changes of the spatial structure of automotive industry in Poland in years 1918−2009. In the second part, an issue of the influence of the current economic crisis on general condition of the automotive industry in Poland is described. Moreover, the causes of changes of the spatial structure of the Polish automotive industry (resulting from the global economic crisis) are indicated and analyzed.
Funkcjonowanie korporacji Ericsson w warunkach globalnego kryzysu gospodarczego
Authors: Bonar Paweł 
Published: March 2021

Ericsson is the company which has been operating on the market for more than thirty years. It continuously develops with the use of knowledge and innovations. The company was founded first as a workshop of telegraphic devices, and later became the leading provider of services for telecommunication companies. Ericsson is the leader in the field of mobile technologies 2G, 3G and 4G, and it operates the networks used by more than billion subscribers.The aim of the following thesis is to analyse the activity of Ericsson. Its aim is also to introduce the process of development and organization of Ericsson company internationally in the conditions of global economic crisis. The expression of the development of this corporation is the increase in its economic potential between 1970 and 2009 and the increase of 29,04 billion USD in sales (from 656,86 billion USD), the worth of the assets from 0,5 billion USD to 37,95 billion USD, the worth of the profits from 42,09 billion USD to 580,45 billion USD, the worth of its own capital from 332,6 billion USD to 19,67 billion USD, and the increase in employment from 61,900 to 82,590 people. Nowadays Ericsson company is operating in 185 countries and more than 95% of its sale takes place outside Sweden. At present Ericsson strengthens its position at eastern markets, mainly in China and India, which is proved by the big amount of regional representatives in both countries. Chinese companies became the biggest customer of Ericsson company, generating 7% of the company’s income. Next in line is India, which is as important as the USA, as far as the income is concerned. In both countries Ericsson gains 6% of its income. The process of technological development in the fields of telecommunication and communication, as well as gaining bigger Chinese and Indian markets, allows to prevent the negative effects of global economic crisis and creates the chances for the further development of Ericsson company.
On the problem of spatial placement of the companies engaged in emotions
Authors: Lidin Konstantin L. , Sumenkova Maria E. 
Published: March 2021

There are whole areas of the modern market in which the emotional aspect of economic behavior initially plays a paramount role. These are the areas of manufacture and distribution of luxury goods, show-business and the so-called the market of cultural values – cinema, theatre, music and so on. The emotions of pleasure, pride and interest are most demanded in the markets. However, not smaller demand exists for the emotions which can be perceived as negative – fear, uneasiness, gloating, anger.The market of emotions is out of control in terms of harm that some emotions can cause to the consumer. The system of protection of consumer rights is not working in this market segment. As a result, “goods filled with emotions” can freely transmit pathogenic (neurotic) images.The main type of enterprises that produce the emotions are the media. The spatial structure of location of such enterprises is poorly investigated. However, it is obvious that most of the emotional contented images are produced in large cities and metropolitan areas – megapolises and megalopolises. The images contain the emotions that are characteristic for the lifestyle of inhabitants living in a large and mega-urban agglomerations.We have developed a special technique of frequency content analysis for measuring the emotional essence of the texts. The method is to measure the relative frequency of lemmas, signifying the emotions of different types and varying intensity. The emotional spectrum of some media outlets in years 2007–2010 were studied. The total input array was of about 250,000 words.
Siberian regional policy: the past and modern problems
Authors: Blinov Ivan 
Published: March 2021

The regional development of Siberia faces some difficulties nowadays and they are thought to be the result of historical development. According to American authors, Clifford Gaddy and Fiona Hill (“The Siberian Curse”), as well as some Russian scientists, such problems stem from the period of Soviet abusive colonization of Siberia, or even earlier – from the period of monarchy. But it is essentially hard to realize the situation of Siberia from the perspective of Moscow, let alone from abroad. It is also difficult to imagine the huge differences in territorial proportions, contrasts in Siberian regions, and distances between cities. So it is not acceptable to use non-geographical, dot methods in solving regional problems of Siberia. In fact, the regional problems are very complicated and multilateral, and we should study them with an open mind. Development of Siberia, the Eastern and Northern territories, was not something special in Soviet times. It was based on the whole country large-scale development plans and strategic objectives