bluuebunny/crossref_metadata_2025_split huggingface dataset:
Auditors’ Responsibility in Assessing Going Concern Assumption Affected by Covid-19
Authors: Đorđević Milica , Đukić Tadija 
Published: April 2021

Abstract
The Covid-19 pandemic and the measures introduced to prevent its further spread have undoubtedly led to significant business uncertainties regarding the going concern principle. Not only has the global economy experienced negative effects of the pandemic, but a number of professions as well, including auditing. With their significant responsibility in assessing the going concern, auditors face a number of challenges. The aim of this paper is to point out the need for more extensive consideration of auditors in assessing the going concern, as well as the challenges auditors face in a pandemic and the ways in which they overcome these limitations.
Real Time Enterprise as a Platform of Support Management Systems
Authors: Kisielnicki Jerzy , Markowski Marek Michal 
Published: April 2021

Abstract
The current, fast market changes require enterprises to dynamically adapt the way they conduct their business. This poses many challenges for information technology. Market requirements for immediate response to business changes became the basis of the idea of a real-time information processing (RTE) company. RTE provides real-time information to employees and business partners. Integrated IT systems supporting management constitute a common platform – the foundation of a real-time enterprise. The aim of the article is to present the basic problems of building an IT system that is the basis of a real-time information processing (RTE) company. It is a summary of our work on this type of system. The article justifies the thesis about the need to build a system for the RTE's requirements and the conditions of its implementation. Such a system is designed to provide employees and business partners with the information they need in real time. The use of integrated systems such as ERP, CRM, SCM, and so on provides the ability to implement the main business processes of a real-time enterprise. The article presents both literature analysis and the characteristics of own work on designing IT systems for RTE. Particular attention was paid to the analysis of success factors (determinants) in system design and the use of MUST methodology (MUST is a Danish acronym for theories of and methods for design activities). The final part of the article presents a proposal for further work on IT systems for RTE in the context of existing trends such as DARQ technology (Distributed Ledger, Artificial Intelligence, Extended Reality, Quantum computing).
Research Method for Management of Thermoplastics Production Improvement in Rubber Industry with the Use of 3D Simulation Modeling
Authors: Forrai Sándor , Ludanyi Balázs , Szabó István Péter , Smagowicz Justyna , Szwed Cezary 
Published: April 2021

Abstract
The paper concerns research and improvement of production processes in one of the European companies in the rubber industry
The company did not allow the name or country to be given.
. The main goal is to improve the production process of the thermo-plastics obtained from polymer materials on the company's production line. Improvement is defined as a reduction of the setup time of a key machine in the tested production process. The research method includes the analysis of the literature, observation of the studied process, and the accomplished computer simulation experiments. The proposed activities relate to the reinforcement of the key part of the machine, the change of the machine setup method, and the preliminary staff assignment to the specific tasks. The results of the simulation experiments confirm the implementation of the proposed improvements. The theoretical contribution to the research field development is the proposal of the simulation modeling methodology to improve production processes of continuous materials. Practical conclusions lead to recommendations for the implementation of improvements in the enterprise, with direct application of the proposed actions.
Ring and Field Adjunctions, Algebraic Elements and Minimal Polynomials
Authors: Schwarzweller Christoph 
Published: April 2021

Summary
In [6], [7] we presented a formalization of Kronecker’s construction of a field extension of a field F in which a given polynomial p ∈ F [X]\F has a root [4], [5], [3]. As a consequence for every field F and every polynomial there exists a field extension E of F in which p splits into linear factors. It is well-known that one gets the smallest such field extension – the splitting field of p – by adjoining the roots of p to F.
In this article we start the Mizar formalization [1], [2] towards splitting fields: we define ring and field adjunctions, algebraic elements and minimal polynomials and prove a number of facts necessary to develop the theory of splitting fields, in particular that for an algebraic element a over F a basis of the vector space F (a) over F is given by a
0
, . . ., an−

1, where n is the degree of the minimal polynomial of a over F .
An evaluation of the effectiveness of nudge techniques in improving hygiene behaviours in Kindergartens
Authors: Rozman Natalija , Strah Branka , Jevšnik Mojca 
Published: April 2021

Abstract
Good hygiene practice is an important element in terms of preventing the spread of infections, but it is not always carried out according to instructions among employees in hygienically sensitive work processes. To improve this, tools for nudging hygienic behaviour have been developed, which subconsciously encourage the individual to perform the desired hygienic behaviour. Examples of activity where employees and children constantly come into contact with pathogenic microorganisms are educational institutions (kindergartens). By observing the working process in the selected kindergartens, we wanted to determine the time, technique, and frequency of handwashing among childcare workers and children. In the case of the first ones, we wanted to find out whether they also wear personal protective work equipment. Based on the findings, we wanted to implement the selected nudging tools for better hygiene behaviour. In the first half of the observation, we found that the hygienic behaviour regarding handwashing of childcare workers and children is poor. After setting the nudging tools, hygienic behaviour improved in all the observed groups. The results suggest that the use of nudging tools in kindergartens can significantly contribute to the better implementation of hygienic behaviour (especially handwashing) in childcare workers and children. Consequently, we conclude that with the tools for promoting hygiene behaviour, the incidence of infectious diseases in kindergartens can be reduced. We can direct children towards the healthier and hygienically appropriate way of life by means of the appropriate hygiene behaviour.
Defining Privacy: How Users Interpret Technical Terms in Privacy Policies
Authors: Tang Jenny , Shoemaker Hannah , Lerner Ada , Birrell Eleanor 
Published: April 2021

AbstractRecent privacy regulations such as GDPR and CCPA have emphasized the need for transparent, understandable privacy policies. This work investigates the role technical terms play in policy transparency. We identify potentially misunderstood technical terms that appear in privacy policies through a survey of current privacy policies and a pilot user study. We then run a user study on Amazon Mechanical Turk to evaluate whether users can accurately define these technical terms, to identify commonly held misconceptions, and to investigate how the use of technical terms affects users’ comfort with privacy policies. We find that technical terms are broadly misunderstood and that particular misconceptions are common. We also find that the use of technical terms affects users’ comfort with various privacy policies and their reported likeliness to accept those policies. We conclude that current use of technical terms in privacy policies poses a challenge to policy transparency and user privacy, and that companies should take steps to mitigate this effect.
Growing synthetic data through differentially-private vine copulas
Authors: Gambs Sébastien , Ladouceur Frédéric , Laurent Antoine , Roy-Gaumond Alexandre 
Published: April 2021

Abstract
In this work, we propose a novel approach for the synthetization of data based on copulas, which are interpretable and robust models, extensively used in the actuarial domain. More precisely, our method COPULA-SHIRLEY is based on the differentially-private training of vine copulas, which are a family of copulas allowing to model and generate data of arbitrary dimensions. The framework of COPULA-SHIRLEY is simple yet flexible, as it can be applied to many types of data while preserving the utility as demonstrated by experiments conducted on real datasets. We also evaluate the protection level of our data synthesis method through a membership inference attack recently proposed in the literature.
Ibrutinib in patients with atrial fibrillation – the challenge of thromboembolic prophylaxis
Authors: Ciuculete Denisa-Corina , Popescu Raluca Alexandra , Dan Gheorghe-Andrei 
Published: April 2021

Abstract
Ibrutinib is a novel drug used in haematological malignancies. Its use is associated with an increased risk of atrial fibrillation (AF), which, in turn, exposes patients to embolic risk, including stroke. Reducing this risk requires anticoagulant therapy which is a matter of concern in the context of the increased bleeding risk of patients with haematological malignancies. In this context the presence of thrombocytopenia related to haematological disorder, ibrutinib-anticoagulants and ibrutinib-platelets interactions contribute to the amplification of the problem. The correct assessment of the thrombosis vs. haemorrhage balance represents a significant challenge for the clinician.
In this paper we discuss practical issues related to anticoagulation in patients treated with ibrutinib and incident AF.
High-resolution Biostratigraphic Studies of Step-1 Well, Offshore, Western Niger Delta
Authors: Nton M. E. , Famori S. O. 
Published: April 2021

Abstract
A high-resolution biostratigraphic study of the STEP-1 well, offshore Western Niger Delta Basin, Nigeria, was carried out using foraminifera, calcareous nannofossils and palynomorphs. The study was aimed at identifying the biostratigraphic zones, age deductions as well as palaeoenvironmental and palaeoclimatic reconstructions. From the studied well section of 609 m (1,829–2,438 m), 50 ditch cuttings were used for foraminifera and calcareous nannofossils, while 25 samples were used for palynological studies at 12 m and 24 m intervals, respectively. Standard laboratory preparation techniques were employed for the three microfossil groups. Due to the occurrence of some forms such as Globigerina praebulloides, Haplophragmoides spp, Bolivina scalprata miocenica, Valvulina flexilis and Cyclammina cf. minima, two planktonic and one benthonic foraminifera zones were identified as follows: Lower N18, Upper N17 zone (early Pliocene, late Pliocene) and Cyclammina minima zone (late Miocene), respectively. Two biozones were recognized for the nannofossils and include NN12 (Ceratolithus cristatus zone) and NN11 (Discoaster berggrenii zone). These zones were assigned to early Pliocene and late Miocene, respectively. Other forms include Discoaster pentaradiatus, Sphenolithus abies and Ceratolithus armatus. Echitricolporites spinosus/P800zone has been assigned for the Palynomorph assemblages and was dated late Miocene due to the quantitative occurrence of Cyperaceaepollis spp. Four identified major condensed sections include intervals at 1,926, 1,987, 2,097 and 2,316 m, which have been dated 5.0, 5.8, 6.3 and 7.0 Ma, respectively. Based on the benthonic foraminiferal species and Palynological Marine Index, a shallow marine environment is deduced for the studied interval which was interpreted to be deposited under both wet and dry palaeoclimatic conditions. The findings, no doubt could serve as a template for a sequence stratigraphic model, generally beyond the resolution of seismic stratigraphy.
Evaluation of Plasma AA/DHA+EPA Ratio in Obese Romanian Children
Authors: Huțanu Adina , Zaharia Mihaela , Farczadi Lenard , Pașcanu Ionela Maria , Pop Raluca Monica , Dobreanu Minodora 
Published: April 2021

Abstract
The aim of the study was to evaluate the plasma profile of arachidonic acid (AA), docosahexaenoic acid (DHA), and eicosapentaenoic acid (EPA), as well to analyze the relationship of Omega 6/Omega 3 ratio with anthropo-metric parameters and insulin resistance markers.

Material and methods: Plasma levels of free fatty acids (FFAs) were measured using a high-throughput LC-MS AB Sciex4600 in 202 children (127 obese and 75 non-obese), age and sex-matched. Lipid and glucose profiles were assessed with current laboratory methods, while insulin resistance and beta-cell function were evaluated using HOMA-IR and HOMA-β respectively.

Results: In obese children, AA and AA/(DHA+EPA) ratio were significantly higher regardless of age and gender. In the lowest quartile of DHA, there was a clear trend for insulin resistance, with plasma insulin level, HOMA-IR, and HOMA-β significantly higher compared to the highest quartile of DHA. After adjustment for age and gender DHA remains a negative predictive factor for insulin resistance. Waist-to-height ratio (WHtR), a marker of visceral obesity was higher in children with a higher AA/(DHA+EPA) ratio.

Conclusions: In obese children, the AA is higher in concordance with insulin resistance. Additionally, children with a higher AA/(DHA+EPA) ratio have greater BMI, fat mass, waist circumference, and WHtR, important indicators of central adiposity, and cardio-metabolic disorders. LC/MS is a versatile tool for Omega ratio assessment, especially in children where the sample size is a limiting factor for metabolic and nutrition evaluation.
Predictors associated with increased troponin in acute decompensated and chronic heart failure patients
Authors: Draghici Anamaria , Buzea Catalin Adrian , Delcea Caterina , Vijan Ancuta , Dan Gheorghe Andrei 
Published: April 2021

Abstract

Background: Myocardial injury (INJ) expressed by elevated high-sensitivity troponin (hs-Tn) is common in heart failure (HF), due to cardiovascular and non-cardiac conditions. The mechanisms of INJ in acute decompensated HF (ADHF) versus chronic HF (CHF) are still debated. This study’s purpose was to evaluate the determinants of elevated hs-TnT in ADHF and CHF.

Methods: We retrospectively analyzed consecutive HF patients with hs-TnT measured on admission, hospitalized in a tertiary-care hospital. Rehospitalizations, acute coronary syndromes, embolisms, infections, autoimmunity and malignancy were excluded. Cut-off point for hs-TnT was 14 ng/L.

Results: Our study included 488 HF patients, 56.55% with ADHF. Mean age was 72.52±10.09 years. 53.89% were females. 67.75% ADHF and 45.75% CHF patients had elevated hs-TnT. Median hs-TnT was higher in ADHF versus CHF (21.05[IQR 12.74-33.81] vs 13.20[IQR 7.93-23.25], p<0.0001). In multivariable analysis in ADHF and CHF, log10NT-proBNP (HR=5.30, 95%CI 2.71–10.38, p<0.001, respectively HR=5.49, 95%CI 1.71–17.57, p=0.004) and eGFR (HR=0.72, 95%CI 0.62–0.85, p<0.001, respectively HR=0.71, 95%CI 0.55–0.93, p=0.014) were independent predictors for increased hs-TnT. Independent factors associated with elevated hs-TnT in ADHF were male sex (HR=2.52, 95%CI 1.31-4.87, p=0.006) and chronic pulmonary obstructive disease (COPD) (HR=10.57, 95%CI 1.26-88.40, p=0.029), while in CHF were age (HR=2.68, 95%CI 1.42-5.07, p=0.002) and previous stroke (HR=5.35, 95%CI 0.98-29.20, p=0.053).

Conclusion: HF severity, expressed by NT-proBNP levels, and kidney disease progression, expressed by eGFR, were independent predictors associated with increased hs-TnT in both ADHF and CHF. Specific independent predictors were also indentified in ADHF (male sex, COPD) and CHF (age, history of stroke).
Effect of the Temperature on the Modal Properties of a Steel Railroad Bridge
Authors: Venglár Michal , Lamperová Katarína 
Published: April 2021

Abstract
The article is devoted to a study of the impact of various environmental conditions on modal parameters, such as natural frequencies and damping ratios. The modal analysis has been performed using the Stochastic Subspace Identification (SSI) method of measuring data every month on the same steel bridge structures located on an important railroad route from Prague (the Czech Republic) to Košice (Slovakia). The structure is approximately 60 m long, and the bearing structure is formed by two arch trusses. The bridge was exposed to ambient vibrations as well as to vibrations caused by a train passage. Accelerations and temperatures (the temperature of the air and the structure) were logged during the measurements. Natural frequencies were obtained from these acceleration data using the SSI method and processed into graphs of the dependencies between the natural frequencies and temperatures. Some statistical procedures were also applied.
Sound Absorption Properties of Materials Based on Recycled Plastic Granule Mixtures
Authors: Biskupičová Andrea , Ledererová Miriam , Unčík Stanislav , Glorieux Christ , Rychtáriková Monika 
Published: April 2021

Abstract
This article reports on impedance tube measurements of the sound absorption coefficient α (-) of selected recycled foam plastics, i.e., ethylene-vinyl acetate (EVA), polyvinyl chloride (PVC), polystyrene (PS), and polypropylene (PP), in different mixtures with a binding adhesive. The effect of the thickness of the sample on the sound absorption spectrum as well as the variability in absorption across the different samples of the same composition and thickness are discussed. For the EVA/ PP and PS/PP mixtures, the spectrum is characterized by two peaks that shift as the thickness is changing. These mixtures were also found to be the most absorbent across the whole audible frequency range.
Thermaly Active Interior Panels with an Integrated Active Area
Authors: Kalús Daniel , Kurčová Mária , Straková Zuzana , Kubica Matej 
Published: April 2021

Abstract
Panels with an integrated active area can be used for interior applications for walls, ceilings and floor heating, and alternatively as a wet or dry type of construction. At present, most panels with an integrated active area are made of gypsum boards with milled channels and embedded pipes. Some manufacturers already supply these panels with thermal insulation (Radwan et al., 2021; Zhang et al., 2020). Certain limitations, mainly regarding the diameter and material of the pipes, apply to the panels with channels milled in the gypsum board and embedded pipes. These limitations are closely related to the high cost of such panels and to the limited heat/cooling output. The disadvantages of these panels are eliminated by the construction of a thermal insulation panel with active thermal protection for application with an active heat transfer control system (indoor thermally active panel (ITAP)) in accordance with European Patent No. EP 2 572 057 B1 (Kalús, 2011).
EFFECT OF SERVICE QUALITY MANAGEMENT ON STUDENT SATISFACTION
Authors: Dewi Nuning Nurna 
Published: April 2021

<p>This study aims to determine whether empathic services, facility services, reliable services, responsive services and convincing services have an effect on student satisfaction. The research method used is to take a sample from a population and use a questionnaire as the main data collection. To dig up information / data and distribute it to answer the formulation of the problem that has been determined so that this research is an exploratory descriptive. As the population in this study were all students of SDN Guluk-guluk I Kec. Guluk-guluk in the academic year 2010/2011 as many as 335 students. For the purposes of analysis in this study, primary data are needed as the main data and secondary data as complementary data. The method of obtaining primary data as the main data will be used by using a questionnaire technique or by using a questionnaire. To obtain more complete data information in this study, observation and documentation techniques were also used. So that the data collection techniques in this study used questionnaires, documentation and observation. Reliable services, responsive services, convincing services, empathic services, and service provider facilities have a significant effect on Student Satisfaction at SDN Guluk-guluk I Kec. Guluk - guluk , this is indicated by using the F test shows the value of F count of 143.161 (significance f = 0.000) so Fcount&gt; Ftable (143.161&gt; 3.095) or Sig F &lt;5% (0.000 &lt;0.05) means the magnitude of the influence of quality variables service (X1) to student satisfaction (Y) of 90.00%. Partially Service Quality Management has a significant positive effect on Student Satisfaction at SDN Guluk-guluk I Kec. Gulul-guluk, this is indicated by the t count value of 5.221 with a significance of 0.000, because tcount&gt; ttable (5.221&gt; 1.986 ) or sig t &lt;5% (0.000 &lt;5%) and the value of the partial regression coefficient (standardized beta coefficients) is 0.595 then partially the service quality variable (X2) has a significant positive effect on the student satisfaction variable at SDN Guluk-guluk I Kec. Roll up (Y) Reliable service, responsive service, convincing service, empathic service, and service provision of facilities together have an effect on student satisfaction. Service quality management which more dominantly affects student satisfaction than other variables, this can be seen from the value of the regression coefficient (standardized coefficients beta) which is the largest compared to the coefficient value on the facility provision variable of 0.595 which shows the regression value of the service quality variable (X1) of 0.296.</p>
Las TICs y teorías del aprendizaje: Recursos necesarios para la nueva normalidad educativa
Authors: Silva-Sánchez Marianela , Paula-Chica Maritza Gisella , Mederos-Machado María Caridad 
Published: April 2021

El presente ensayo establece la relación de los elementos integradores en la adquisición del conocimiento estableciendo las características de las teorías de aprendizaje que interactúan en el proceso y los aportes necesarios en la conformación del aprendizaje total y significativo tomando como insumo necesario las nuevas tecnologías y su aplicación (priorizando valores en el proceso), relacionando su conceptualización y sus características según sea su aplicación en el contexto pedagógico. El estudio centraliza su análisis en las teorías de aprendizaje estructurales que han dado paso a modalidades con características semejantes y/o combinadas, permitiendo la aplicación de estrategias y técnicas de enseñanza aprendizaje desarrolladas a través de las nuevas tecnologías, para lo cual se consideran las teorías y corrientes del aprendizaje: conductista, cognoscitivista, constructivista y al conectivismo. De igual manera, se presentan los aspectos de programas (software) y herramientas (hardware) que aportan estructuras mentales y psicomotoras para el aprendizaje, tomando en consideración la contínua producción de ellos y el desarrollo constante que demanda la sociedad en cuanto a nuevos diseños, innovación de otros y seguimiento al rendimiento relacionado al proceso de enseñanza- aprendizaje.