bluuebunny/crossref_metadata_2025_split huggingface dataset:
Banking Reform, Risk-Taking, and Accounting Quality: Evidence from Post-Soviet Transition States
Authors: Fang Yiwei , Dbouk Wassim , Hasan Iftekhar , Li Lingxiang 
Published: November 2021

ABSTRACT
The drastic banking reform within Central and Eastern Europe following the collapse of the Soviet Union provides an ideal quasi-experimental design to examine the causal effects of institutional development on accounting quality (AQ). We find that banking reform spurs significant improvement in predictive power of earnings and reductions in earnings smoothing, earnings-inflating discretionary provisions, and avoidance of reporting losses. These effects hold under alternative model specifications and after considering concurrent institutional developments. In contrast, corporate reform shows no such effects, refuting the alternative explanation that unobserved factors affect both reform speed in general and the quality of financial reporting. We further identify four specific reformative actions that are integral to the drastic banking reform process where prudential regulation contributes the most to the observed AQ improvement. It supports the conjecture that banking reform improves AQ by reducing banks' risk-taking behaviors and, as a result, their motive behind accounting manipulation.
JEL Classifications: G21: G28; K20; M40; M48.
PENINGKATAN PEMAHAMAN AKUNTANSI MELALUI WORKSHOP BINA PRESTASI
Authors: Murwani Juli , Munawaroh Titin Ervita 
Published: November 2021

<p>Kegiatan pelaksanaan program workshop bina prestasi dilaksanakan untuk meningkatkan pendalaman materi akuntansi di SMKN 1 Geger. Pendalaman materi ini digunakan untuk persiapan siswa mengikuti ajang olimpiade yang akan dilaksanakan oleh siswa SMKN 1 Geger. Adanya kegiatan pengabdian workshop bina prestasi bertujuan untuk memberikan strategi yang lebih mudah dan menyenangkan untuk belajar akuntansi sehingga siswa lebih efektif memahami cara pengerjaan soal dengan mudah sesuai dengan pengalaman belajar dengan menggunakan strategi belajar yang cukup praktis dan menyenangkan. Hasil setelah adanya kegiatan workshop bina prestasi adalah dapat meningkatkan <em>soft skill</em> siswa dalam mengerjakan soal-soal akuntansi dengan baik terlihat dari siswa dapat menjawab dengan tepat, siswa terlihat bekerja sama dengan tim dan mulai terlihat kemandirian siswa dalam menjawab pertanyaan pada waktu di tanya oleh tim pengabdian masyarakat.</p>
System of equipment for reclamation as a basis to improve degraded forage lands in the Non-Chernozem region
Authors: Пунинский В. 
Published: November 2021

Обновление парка мелиоративных машин и расширение площадей земель в ходе коренного улучшения деградированной пашни и малопродуктивных лугов являются взаимосвязанными направлениями. Они могут быть реализованы в ходе внедрения научно обоснованной современной Системы машин для комплексной механизации мелиоративных работ, наиболее полно отвечающей задаче проведения мониторинга рынка и обновления парка землеройных, поливных, каналоочистительных машин и специальных мелиоративных средств. В статье представлен обзор актуальности реализации Системы машин в период с 1955 года до настоящего времени, создания современного комплекса машин для технологий восстановления деградированных пахотных и кормовых угодий. Установили, что реализация Методических положений по разработке федеральных регистров базовых технологий и технических средств для производства мелиоративных работ в современных условиях обеспечивает систематизацию технологических модулей выполнения основных категорий работ и выбор рациональных комплексов машин для производства видов работ под заданные объёмы. Показано, что формирование Системы машин основывается на новых принципах: цифровой базе данных роботизации рабочих процессов замене двигателей внутреннего сгорания на электропривод рабочих органов автоматизации технологических процессов, учитывающих закономерности взаимодействия ресурсных составляющих, что позволяет сократить прирост деградированных земель и подтверждает актуальность разработки новых способов комплексной мелиорации и применения энергонасыщенных многофункциональных комбинированных агрегатов. В результате исследований определены основные прогнозные показатели дреноукладчиков, комбинированных агрегатов и обоснована область их использования с обработкой горизонтов без выноса продуктов химических реакций в водоёмы и реки.
The process of reclamative equipment renovation is closely connected to the improvement of degraded fields and unfertile grasslands. The latter requires the use of modern tested earthmoving, irrigation and reclamative equipment and sewer jetters. This review evaluates the applicability of the Equipment system from 1955 up till now and the development of modern equipment to reclaim degraded land areas. Methodology for the development of federal technology and equipment registers for land reclamation under modern conditions organizes respective technical units and selects effective machine systems. The Equipment system is based on novel principles: digital database automatization of working processes substitution of internal combustion engines for electric drivers of operating elements and technology automatization. This strategy is able to slow down land degradation and proves the efficacy of new methods of complex reclamation and utilization of multipurpose units. The investigation determined the main estimates of drainage machines and combined units and validated the area of their use for soil treatment, preventing water contamination with chemical reaction products.
On validation of solutions to linear programming problems on cluster computing systems
Authors: Соколинский Л.Б. , Соколинская И.М. 
Published: November 2021

В статье представлен параллельный алгоритм валидации решений задач линейного программирования. Идея метода состоит в том, чтобы генерировать регулярный набор точек на гиперсфере малого радиуса, центрированной в точке тестируемого решения. Целевая функция вычисляется для каждой точки валидационного множества, принадлежащей допустимой области. Если все полученные значения меньше или равны значению целевой функции в точке, проверяемой как решение, то эта точка считается корректным решением. Параллельная реализация алгоритма VaLiPro выполнена на языке C++ с использованием параллельного BSF-каркаса, инкапсулирующего в проблемно-независимой части своего кода все аспекты, связанные с распараллеливанием программы на базе библиотеки MPI. Приводятся результаты масштабных вычислительных экспериментов на кластерной вычислительной системе, подтверждающие эффективность предложенного подхода.
The paper presents and evaluates a scalable algorithm for validating solutions to linear programming (LP) problems on cluster computing systems. The main idea of the method is to generate a regular set of points (validation set) on a small-radius hypersphere centered at the solution point submitted to validation. The objective function is computed at each point of the validation that belongs to the feasible region. If all the values are less than or equal to the value of the objective function at the point that is to be validated, then this point is the correct solution. The parallel implementation of the VaLiPro algorithm is written in C++ through the parallel BSF-skeleton, which encapsulates all aspects related to the MPI-based parallelization of the program. We provide the results of large-scale computational experiments on a cluster computing system to study the scalability of the VaLiPro algorithm.
OPTIMIZATION OF TECHNOLOGICAL PROCESS OF PEELING WHEATS GRAIN
Authors: НЕВЗОРОВ В.Н. , КОЖУХАРЬ Е.Н. , САЛЫХОВ Д.В. , ЯНОВА М.А. , МАЦКЕВИЧ И.В. , РОСЛЯКОВ Ю.Ф. 
Published: November 2021

Проведены исследования по оптимизации технологического процесса шелушения зерна пшеницы на разработанной опытно-экспериментальной инновационной установке – специальном устройстве для шелушения зерна. В качестве плана эксперимента выбран двухфакторный эксперимент второго порядка; независимыми переменными взяты технологический и конструктивный параметры: x1 – длительность увлажнения зерна пшеницы, мин, x2 – зазор между лопатками и корпусом устройства, мм. Качество шелушения определялось массами отдельных фракций, влажностью зерна пшеницы и длительностью процесса. Были получены уравнения регрессии, предложены оптимальные параметры процесса шелушения зерна пшеницы на разработанной установке.
Researches on optimization of technological process of peeling wheats grain on the developed skilled and experimental innovative installation – the special device for grain peeling are conducted. As the plan of the experiment was selected two-factor experiment of the second order; the independent variables was taken technological and constructive parameters: x1 – is the duration of the humidification wheats grain, min, x2 – gap between the blade and the body of the device, mm. The quality of peeling was determined by the mass of individual fractions, the moisture load of wheats grain and the duration of the process. The regression equations were obtained, the optimum process parameters were recommended for designed device for peeling of wheats grain.
Antioxidant Activity of Some Fluids Extracts of Indigenous Wild Cherry Fruits
Authors: Negreanu-Pîrjol Bogdan Ștefan , Cadâr Emin , Sîrbu Rodica , Negreanu-Pîrjol Ticuța 
Published: November 2021

Abstract
The paper presents un study regarding the comparative total antioxidant capacity of some fluids extracts of the soluble lipid compounds of Cerasus avium (L.) Moench. syn. Prunus avium (L.) var. sylvestris Ser fruits, popular named wild cherry, species undertaken aiming at exploiting the nutrient profiles and promoting the further development of these indigen phytopharmaceutical resources. For analysis, the photo-chemiluminescence method, ACL procedure, Analytik Jena AG, by comparing with the standard Trolox® solution, was used. Wild cherry fruits fluid extracts analyzed emphasize an increased total antioxidative capacity which may be attributed to the high level content of polyphenolic compounds and minerals content which sustains the possibility to use this valuable vegetal product for nutraceutical or comeceutical preparations.
EFL Corner in Algeria: Single-Sex vs Co-Educational Schools
Authors: Bouabdallah Faiza Haddam 
Published: November 2021

Abstract
Nowadays, English is significantly popular among Algerian generation but not to such an extent to be used in social context. Its use is, however, limited to classroom environment except for those students who are fond of this foreign language and master it with a high level of fluency. The purpose of this paper is to highlight the status of English as second foreign language in Algeria, and how it has been injected within the educational system by taking into consideration social and cultural aspects. Education is a process and like other processes, it is exposed to several factors, some of which are aid and some others are obstructive. The type of school can be one of these factors that may affect teachers and students: Single-sex or coeducational schools. Algeria is a country that still offers different types of schools that have great impact on pedagogy and on learners’ performance in the EFL context due to social and cultural impacts.
The Research of Dynamics of Immune Responsibility Indicators in Patients with Epstein–Barr Virus (EBV) Infections
Authors: Liadova T. I. , Pavlikova K. V. 
Published: November 2021

Abstract
The main task of modern infectious immunology is the elucidation of immunopathogenetic mechanisms of the unfavourable course of the disease. The course of the infectious process caused by the viruses and the microorganisms factors. At the heart of the complicated flow or chronicity of the process is an ineffective immune response that is not able to prevent the dissemination of the virus or the complete elimination of the pathogen from the body, which is the cause of the formation of relapses or chronic course of the disease. In the modern literature, there is evidence that in patients who have suffered from infectious mononucleosis (IM), regardless of the severity of the disease, a secondary immunodeficiency develops, which is the cause of possible bacterial complications. After IM is not always observed update of the immune balance and changes in the hemogram staying for a long time.
Hostile Takeovers: Desirable or Dangerous? A Survey Study into the Circumstances Under Which Hostile Takeovers in the Netherlands Are (Un)Permissible
Authors: Nijland J. , Verdoes T. L. M. , Lycklama a Nijeholt M. P. , Pham N. T. 
Published: November 2021

Abstract
A number of recent hostile takeover attempts in The Netherlands have triggered the discussion in the Netherlands on the circumstances under which protection of the target company against a hostile takeover should be justified or not be justified. To answer this question, 21 experts involved in mergers and acquisitions from various angels on the highest (management) level, were selected to participate in a survey investigation combining open questions and giving scores for submitted factors. The outcomes show that the participants advocate non-protection in case of relatively high performance of the bidding company, new value creating opportunities a non-responsive board of the Target with personal interest of the board, and cash payment for the target. They are in favor of protection in case of takeover attempts that incur personal board benefits of bidder or target, intended debt push down financing, and in case of considerable societal risks and consequences.
Economic Growth Model and Foreign Direct Investment: Evidence from Albania
Authors: Lleshaj Llesh , Balili Lorena Bezo 
Published: November 2021

Abstract

Background: A number of reasons are expressed about the importance of foreign direct investment (FDI) in developing countries. FDI increases the investment capital in the host country and transferring of new technologies, conducts the distribution and enlarges the economic productivity, improves the level of competitiveness and exports, develops new markets, etc.

Objectives: In this research, the main objective is the economic growth (GDP) analysis in Albania affected by FDI flows and the other fundamental macroeconomic factors of growth/productivity.

Methods/Approach: The data in this analysis are time series with quarterly frequencies from 1997 to 2018. The econometric model estimation is multifactor regression of the expanded Solow’s model. Statistical approach base on logarithm and first-order stationarity.

Results: Economic growth is a simultaneous phenomenon of FDI, domestic investment, the scale of economic openness (focusing on exports), the aggregate average salary, and the efficient use of public debt, especially external debt.

Conclusions: FDI flows are the main factor in total economic productivity, and have a larger contribution to the gross domestic product than domestic investment, per unit invested capital, in Albania.
Determination of Caffeine Content in Arabica and Robusta Green Coffee of Indian Origin
Authors: Caracostea Luiza-Mădălina , Sîrbu Rodica , Buşuricu Florica 
Published: November 2021

Abstract
The coffee tree belongs to the Rubiaceae family, genus Coffea. Although more than 80 species of coffee have been identified worldwide, only two are economically important. Coffea Arabica, also known as Arabica coffee, is responsible for about 70% of the world coffee market, and Coffea Canephora or Robusta coffee represents the rest. Due to the strong physiological effects of caffeine on human physiology, the caffeine content is a very important quality parameter of processed coffee. Routine analysis of caffeine in the food industry can be facilitated using fast and reliable tests. In this article, we quantitatively determined the caffeine content using the chloroform isolation method and we also performed the qualitative determination of caffeine in green coffee of Indian origin by the UV-VIS spectrophotometric method. Following the analysis of caffeine isolate with chloroform, we obtained a caffeine content of 182 mg / 100 g for the Robusta green coffee sample and 154 mg / 100 g for the Arabica green coffee sample. Thus we can confirm the presence of a higher caffeine content in the Robusta India green coffee sample than in the Arabica India green coffee sample. In the spectrophotometric analysis we used 4 coffee samples obtained by extraction with hot distilled water and by extraction with cold distilled water. The spectral analysis confirms the presence of caffeine in both studied coffee species and agrees with the data in the literature.
Assessing Students’ Minds: Developing Critical Thinking or Fitting into Procrustean Bed
Authors: Shafiyeva Ulker 
Published: November 2021

Abstract
Standardized tests have been applied as student knowledge assessment in many countries, including Azerbaijan. However, studies have shown that standardized tests are not an effective way of measuring students’ knowledge because they limit students’ creativity and prevent instructors from applying individual teaching methods due to the pressure of passing the tests. The tests do not consider students with different learning abilities and treat them equally, which may not favor some students. Also, teachers are pressured to ensure their students pass the tests, leading to an excessive focus on the topics likely to be set rather than the whole curriculum. The study recommends implementing different assessment methods with no ranking to ensure that students do not memorize for passing tests, eliminate competition, and promote equality in the education sector. The assessment methods should allow students to debate, compare and analyze ideas through critical thinking, inquiring, and understanding for applying the learned knowledge into real life. Thus, the importance of an inquiry-based curriculum and assessment is stressed.
Augmented and Mixed Reality in Language Learning
Authors: Panagiotidis Panagiotis 
Published: November 2021

Abstract
The use of Extended Reality technologies in education, and especially in language learning, has attracted the interest of language experts for the last 15 years. However, the recent technological progress as well as the simultaneous dramatic reduction of the cost of the necessary hardware has led to an impressive growth of the XR market, creating, thus, new perspectives concerning the adoption of XR technologies in education. The educational XR market is also growing very fast, not only thanks to the offer of innovative applications, but also due to technological developments in network technologies. Advances in wireless and cellular networks can make XR experiences more immersive and more accessible to local and remote users. This paper aims to present the current developments in the field of utilization of Augmented (AR) and Mixed Reality (MR) technologies in language education and to explore their future perspectives. Towards this end, AR/MR technologies, the theoretical bases of their use in language education, as well as the available for each technology hardware and software solutions are presented in more detail. Examples of AR/MR technologies in language learning applications, as well as the conclusions drawn from the literature review concerning the benefits and limitations AR/MR applications in language learning will also be presented. Finally, market data and future research directions will be discussed, in order to identify the perspectives of these technologies in language learning.
Threats to Established Companies from Increasing Digitalization
Authors: Pister Marco 
Published: November 2021

Abstract
In today’s world, companies have to deal more than ever with increasing globalization/internationalization and enormous competitive pressure. Strong competitive pressure leads to faster and faster innovation cycles, constant technical innovations and programmes for further cost reductions. In recent years, digitalization has added another challenge for established companies. New competitors are blurring industry models through digitalization and offerings based on disruptive innovation, proven business models are no longer suitable from one day to the next and established companies are competing with service or usage offerings. Such service or usage offerings will almost always be considered by the millennial or always-on generation and pose significant risks to established companies.
Teaching Experience: Pharmaceutical Market to Fight Against COVID-19
Authors: Prieto Cristina Vilaplana 
Published: November 2021

Abstract
As the Sars-CoV2 pandemic continues to grow, researchers around the world are urgently seeking new treatments to prevent infection, cure those infected, or lessen the severity of the disease. Although there are several recently approved vaccines, clinical trials are underway to “re-use” drugs normally indicated for other diseases. This teaching experience studies the market for 8 pharmaceutical products used to fight the pandemic (remdesivir, favipiravir, lopinavir/ritonavir, chloroquine, hydroxychloroquine, sofosbuvir, pyrfenidone and tocilizumab) in 13 countries (Bangladesh, Brazil, China, Egypt, France, India, Malaysia, Pakistan, South Africa, Sweden, Turkey, United Kingdom and United States). Through the analysis of prices and costs, we reflect on the difficulty of access to treatment according to the country. The objective is to deepen knowledge of the pharmaceutical market: (i) to demonstrate in a tangible way the differences between production costs and final prices of medicines, (ii) to perceive the difficulty of access to certain treatments depending on the country, (iii) to reflect on what initiatives should be implemented in an international emergency context such as the one we are experiencing.