bluuebunny/crossref_metadata_2025_split huggingface dataset:
Bank Audit Regulations and Reporting Quality
Authors: Khurana Inder K. , Zhong Rong (Irene) 
Published: July 2021

ABSTRACT
This study examines whether bank audit regulations impact bank reporting quality. Using a multi-country panel of publicly traded banks, we find that regulations targeting auditor qualifications and independence improve bank reporting quality. In contrast, regulations that impose greater supervisory oversight of external auditors have little or even an adverse effect on bank reporting quality. Cross-sectional analysis further shows that the effects of bank audit regulations are concentrated among banks where supervisory regime is less independent. Our results hold after controlling for bank regulations pertinent to financial reporting and disclosure, the adoption of International Financial Reporting Standards, and time-varying country-level institutional characteristics. Overall, our findings suggest that audit regulations matter and their impact on bank reporting quality is sensitive to the type of audit regulation.
JEL Classifications: G21; G38; M41; M42.
Data Availability: The data used in this study are publicly available from the sources indicated in the text.
Aprendizaje y enseñanza del diseño de experiencias centradas en el usuario
Authors: Suárez Puerta Bianca 
Published: July 2021

Diseñar experiencias (UX)[1] innovadoras puede permitirle a los usuarios abrir nuevas dimensiones a las vivencias cotidianas, e ir más allá de las experiencias familiares basadas en diseños de pantalla. Si bien, la mayoría de los métodos para aumentar los conocimientos básicos de un buen diseño de UX todavía tienen sentido en pantallas bidimensionales, los métodos de aplicación de estos principios heurísticos cambian en el nuevo paradigma de las experiencias de realidad virtual y realidad aumentada.
De esta manera, para cada experiencia digital, el diseñador debe iniciar con una idea para mostrar un conocimiento y luego deberá ampliarla a nuevas superficies y soportes. Cada UX requiere crear un viaje para el usuario (UCD)[2] dentro de la idea. El diseñador decidirá qué debe automatizarse y qué debe controlar el usuario. Para comprender mejor, en el presente artículo se analizará el diseño de la experiencia cinematográfica en una sala de cine que presenta una plataforma única donde el diseñador debe pensar más allá de la interfaz. En este medio, la narración de historia es muy importante y no debe ignorarse. Como docentes de diseño es necesario conocer las posibilidades del medio para crear un entorno inmersivo en lugar de solo una interfaz. Para este aprendizaje es necesario también el conocimiento de la psicología, la arquitectura, el diseño de sonido, el diseño de iluminación y la física. En la actualidad, estos diseños de experiencias se esfuerzan por acercarse a las vivencias de la vida real; pero con el tiempo, el contenido y el uso creativo del contenido evolucionarán hacia ofrecer una nueva realidad.

[1] UX: User Experience Design o Diseño de Experiencia de Usuario.

[2] UCD: User Centered Design o Diseño Centrado en el Usuario.
Lakes restoration approaches
Authors: Alhamarna Mohammed Z. , Tandyrak Renata 
Published: July 2021

Abstract
Preventive and curative intervention become an imperative to encounter the recent dilemmas of lakes and its ecosystem, eutrophication, external contaminants load and the internal load and hydrological cycle disruption, lakes drought or flood as a result of the global warning are some of these dilemmas which mainly caused anthropogenic activities. At present, mechanical and chemical treatment approaches are the most popular applied techniques for lakes remediation with an escalating pace of biological methods are implemented as biomanipulation; which consider an efficient eco-technique. As experience has proven, desirable reclamation result is achieved by implementing combination of the restoration methods.
Differences between psychotherapy and counselling. Who is looking for and who needs them?
Authors: Rakovec Primož 
Published: July 2021

Abstract
According to statistical forecasts in modern societies is trend of mental disorders growth, especially anxiety and depression. At the same time there will be probably present higher demands for professional psychosocial support. Psychotherapy and counselling as talking interventions are part of the psychosocial support, needed when people can’t resolve their (mental) problems by themselves. The article deals with the question about differneces between those two professions. Are those differences artificial, is there any argumented facts in favour of different proponents? For this purpose we have examined different definitions of counselling and psychotherapy, training standards, techniques and skills, ethical standards, treatment outcomes, depth of treatment and clients expiriences.
Economic and social security in EU: Reforming Slovenian law on social enterpreneurship
Authors: Kleindienst Petra 
Published: July 2021

AbstractEurope 2020 strategy of smart, sustainable and inclusive growth also implies policies for boosting social innovations. In this context, it is relevant to encourage solutions such as social entrepreneurship as it is addressing social and environmental issues while employing entrepreneurship. Social entrepreneurship depends on the context of its emergence and implementation. In this regard, the context-specific factors play an important role. Following the Cultural Political Economy approach, the article examines on different factors that have influenced on the adoption of amendments of the Slovenian Social Entrepreneurship Act in 2018. Selection of the case study of Slovenia bases on the findings implying that Slovenia has still not overcome the initial phase of the development of the social entrepreneurship. The article reveals that there are still issues relevant for running social enterprises that are not sufficiently regulated by the law. One of them is a training of the vulnerable groups in terms of their technological skills in order to ensure their efficiency and productiveness in Work Integration Social Enterprises.
The influence of entrepreneurial skills, education and risk perception on career choice intent: The case of European students with family business background
Authors: Ljubotina Predrag 
Published: July 2021

Abstract
When confronted with career choice, students with family business background have a specific trilemma. Having an additional career alternative as a potential family business successor, makes their career choice decision more complex compared with their peers. The purpose of this paper is to investigate how entrepreneurial education, risk perception and skill mastering influence career choice intention of this specific group of students. We used a data set from GUESSS 2014 survey. Our sample includes students with family business background from 18 European countries. We used a multinomial logistic regression since our dependant variable has three categorical solutions (entrepreneur, employee and successor). Our findings may be used by consultants, education institutions and more importantly by parents which find themselves in a triple role of an entrepreneur, an owner and a parent.
Optimum planting date for the maximum tuber yield of tropical sugar beet (Beta vulgaris L.) genotypes in the Old Brahmaputra Floodplain
Authors: Hossain M. M. , Kader M. A. , Kashem M. A. 
Published: July 2021

Planting dates for a crop is a non-monetary input but plays a significant role in increasing the yield crop. Therefore, identifying genotype-specific planting dates is essential for obtaining the economic yield of tropical sugar beet. From this perspective, a field experiment was conducted at the Agronomy Field Laboratory, Bangladesh Agricultural University in Bangladesh, from November 2015 to April 2016. Five sugar beet genotypes: Shubhra, Cauvery, EB-0616, EB-0626, and EB-0809 planted on four dates: 10, 20, 30 November, and 10 December. Treatments were laid out in a split-plot design replicated three times. Data revealed that planting on 10 November date, genotype EB-0809 produced the highest tuber yield, which was significantly superior to any other genotype combined with other planting dates. It was found that every ten days delay of planting from 10 November to 30 December reduced the tuber yield by 30, 43, and 55%, respectively. Results confirmed that planting the EB-0809 genotype on 10 November is ideal to obtain the highest tuber yield of tropical sugar beet in Bangladesh.
Associações de técnicas para recobrimento radicular
Authors: Meneghel Larissa , Zamprogno Daniel Damiani , Ambrozio Juliê Ferrari , Guardia Macrina Reis y D'la , Foligno Mariana Ferreira , Costa Suzane Kamilly Patrício , Satler Brenda Lacerda da Silva 
Published: July 2021

Objetivo: Analisar as técnicas de tratamento para recessões gengivais e suas associações. Revisão bibliográfica: A recessão gengival é caracterizada pela perda ou diminuição do tecido da gengiva, resultando na perda de inserção e em uma posição mais inferior da margem gengival livre. O tratamento das recessões pode ser realizado através de enxertos de tecido conjuntivo e tem como padrão ouro o enxerto de tecido conjuntivo subepitelial, porém com desvantagem quanto a necessidade de duas áreas cirúrgicas. Existem ainda diversas técnicas que, quando associadas, podem melhorar o prognóstico pós cirúrgico, entre elas a matriz de derme acelular e proteínas da matriz de esmalte. Podem ser usadas, ainda, as técnicas de retalho posicionado coronalmente, retalho posicionado lateralmente e a técnica de matriz de colágeno xenogênico, que pode tratar múltiplas recessões gengivais, causar menos dor, menor tempo operatório e necessita de uma única área de cirúrgica. Considerações finais: Os procedimentos de recobrimento radicular são de grande importância no tratamento das recessões gengivais. Contudo, independente da técnica escolhida, o tratamento deve ser feito de forma individualizada, levando em conta as características e necessidades de cada paciente.
New Petroglyps in the Rashaan-Had Complex in Mongolia
Authors: Шишин М.Ю. 
Published: July 2021

В статье представляются некоторые итоги исследования памятника древнего искусства Монголии Рашаанхада (Аршанхада). В частности, рассказывается обобнаружении изображения быка и танцующего шамана на ранее описанных камнях археологического комплекса. Предлагается искусствоведческая интерпретация изображений, вносится предложение о дальнейшем исследовании комплекса, егомузеефикации и представлении в Список Всемирного наследия ЮНЕСКО.
The article presents some results of the study of the monument of the ancient art ofMongolia RashaanHad (ArshanHad). In particular, it describes the detection of theimage of a bull and the dancing shaman on previously described rocks on the archaeological complex. Art criticism interpretation of images is offered, the offer on further research of acomplex, its museumification and representation in the List of the World heritage of UNESCO is made here.
Pahari miniature schools
Authors: Ханда О.Ч. 
Published: July 2021

Статья посвящена исследованию миниатюрной живописи в районе Гималаев живописи школы Пахари. В фокусе внимания автора становление и развитие этой художественной традиции в искусстве Индии, а также особенности техники, стилистические и тематические разновидности миниатюры на бумаге и вышивной живописи.
The article is devoted to the study of miniature painting in the Himalayas the Pahari Miniature Painting school. The author focuses on the formation and development of this artistic tradition in the art of India, as well as the features of technics, stylistic and thematic varieties of miniatures on paper and embroidery painting.
Using the Teachings of Arga bilig in the Comparative Analysis of the Mongolian Buddhist Iconography
Authors: Белокурова С.М. 
Published: July 2021

В статье предложен анализ образов двух буддийских божеств, особенно почитаемых в Монголии Зеленой Тары и Балдан Лхамо. С помощью метода, построенного намонгольском учении арга билиг, подтверждается семантическое единство двух божеств, их взаимодополняемость и художественная идентичность.
The article is devoted to the analysis of the Buddhist gods most respected in Mongolia Green Tara and BaldanLhamo. Using the method based on the Mongolian national doctrine arga bilig the author confirmed semantic unity of two Gods, their complimentary character and artistic identity.
The Creative Heritage of the Artist A.N. Borisov
Authors: Дариус Е.И. 
Published: July 2021

Алексей Николаевич Борисов (1889 1937) один из ведущих художников Алтая, сыгравший большую роль в формировании и становлении профессионального искусства в алтайском регионе и, в частности, в Барнауле, в 1920 1930е гг. В статье, опираясь на документальные материалы и произведения, находящиеся в собрании Государственного художественного музея Алтайского края, рассматривается творческое наследие художника, дается анализ его работ.
Aleksey Nikolaevich Borisov (1889 1937) is one of the leading artists in Altai, who played the great role in the formation and development of professional art in Altai region and, inparticular, in Barnaul in 1920 1930. Author explores the creative heritage of the artist, basing on the documentary materials and works that are in the collection of the State Art Museum of Altai Krai. The analysis of his works is given.
History and the history of Gandan monastery studying
Authors: Мышкина Н.С. 
Published: July 2021

В статье рассмотрена история буддийского монастырского комплекса Гандан в г. Улан-Батор. Предпринята попытка обобщения пресбора ранее известной информации по истории комплекса в хронологическую последовательность. Проведен обзор истории изучения Гандана учеными и путешественниками прошлого. Приведены сведения о современных постройках и изменениях на территории монастыря.
The article describes the history of the Buddhist monastery complex Gandan in the city of Ulaanbaatar. An attempt was made to summarize the precollection of previously known information on the history of the complex in chronological order. A review of the history of the study of Gandan by scientists and travelers of the past has been made. Information about modern buildings and changes in the monastery are given here.
Shirmel as the artistic style of the Central Asia
Authors: Батсайхан Ц. 
Published: July 2021

Монгольское искусство прошло долгий путь развития, внесло свой самобытный вклад в художественную жизнь народов Азии. На протяжении тысячелетий на территории Монголии сменяли друг друга различные племена и народы, сложилось на базе их многовековых культурных традиций монгольское искусство. Ранняя цивилизация, созданная племенами хуннов, сяньбийцев, уйгуров, тюрков и киданей, была воспринята в тех или иных формах искусством средневековья и последующих веков.
Mongolian art passed a long way of development, introduced its own distinctive contribution in the artistic life of Asian nations. During millenniums on the Mongolia territory different tribes and nations replaced each other, there was formed Mongolian art on the basis of the centuries old culture traditions. The early civilization, created by the tribes of the Xiongnu, the Xianbei, the Uighurs, the Turkic people and Khitan people, was perceived in one form or another as the art of the Middle Ages and the following centuries.
Creating a collection of folk Art of Altai
Authors: Гончарик Н.П. 
Published: July 2021

В статье рассматриваются материалы первых музейных экспедиций по районам Алтайского края, проходивших под руководством искусствоведа Л.И. Снитко в 1968–1972 гг., которые положили начало созданию коллекции местного народного искусства.
The article discusses the materials of the first museum expeditions to the areas of the Altai Krai, which were led by art historian L.I. Snitko in 1968–1972 and marked the beginning of the creation of a local folk art collection.
Clay art: expression of cultural AND religious individuality
Authors: Гупта П. , Шарма В.К. 
Published: July 2021

В настоящей статье предпринимается попытка представить редкое искусство изготовления глиняных кукол и игрушек жительницами штата Химачал в Гималаях. Рассматриваются вопросы интерпретации этого вида народного искусства дается обзор и анализ данных художественных форм. Авторы статьи, кроме того, размышляют о культурной и экологической значимости искусства.
In the present paper, an effort has been made to focus on the rare art of making clay dolls and toys among the women folk in Himachal Himalay. It has explored the issues of connoisseurship, with emphasis on folk art. The paper provides a comprehensive account of the folk art form. The also deliberates on the cultural and ecological significance of the art.
The implementation of the impressionistic method in the Karl Kahl’s works
Authors: Даценко Е.А. 
Published: July 2021

Творчество Карла Николаевича Каля занимает особое место в художественной жизни Дальнего Востока 1910 – 1930х годов. С его именем исследователи связывают становление региональной школы пейзажа и проявление импрессионизма. Он один из немногих художников, кто приехал во Владивосток уже сложившимся мастером, с профессиональным художественным образованием (Дюссельдорфская академия художеств, 1892 – 1898) и внушительным перечнем выставок, среди которых выставка в залах Императорской академии художеств и Всемирная выставка в Сент-Луисе (США). Но, несмотря на активную выставочную деятельность художника и произведения, хранящиеся в Музее искусств города Толедо (США) и других государственных и частных собраниях, творчество художника до приезда во Владивосток по сей день остается малоизученным.
The Karl Nikolayevich Kahls art work takes a special place in the artistic life of the Far East in the 1910 – 1930 years. The formation of the regional school of landscape and manifestation of impressionism are connected with his name according to the researchers opinions. He is one of the few artists, who came to Vladivostok being a formed artist with the professional artistic education (Dusseldorf Art Academy, 1892 – 1898) and with the impressive list of exhibitions, among which there is the exhibition in the halls of the Imperial Art Academy and the World Exhibition in St. Louis (the USA). To the present day the artists art work before coming to Vladivostok, is still poorly studied despite his active exhibition activities and works, kept in the Museum of Art in Toledo (the USA) and in other state and private collections.
Artistic expressiveness in ornaments of felt carpets
Authors: Гантулга Д. 
Published: July 2021

В статье представлен краткий анализ орнамента, нанесенного на войлочный ковер, относящийся к гуннском периоду и обнаруженный в захоронении в долине р. Орхон. Автор строит аналитическую работу на основе монгольского традиционного учения арга билиг.
The paper contains the brief analysis of the ornament made on the surface of the felt carpet which was found out in Hunnu burial in the valley of the Orkhon river. The author plans the analysis on the base of Mongolian traditional doctrine arga bilig.
Landscape in the works of L. V. Turzhansky
Authors: Филиппова О.Н. 
Published: July 2021

Леонард (Леонид) Викторович Туржанский (1875-1945) – один из интереснейших русских художников начала XX века. Его небольшие работы, написанные непосредственно с натуры, отличаются точной и тонкой передачей определенного конкретного состояния природы. Они насыщены светом, солнцем, воздухом. В этих работах чувствуется большая любовь художника к могучей, плодородной, трепетной земле, к окружающему нас миру. Л.В. Туржанский очень скуп в выборе мотивов для своих пейзажей. Родные уральские места, деревня с ее улицами и покосившимися избами, усадьбы, пашни, молодые деревенские лошадки – вот, что волновало и вдохновляло художника. В этом обычном, простом он увидел большую красоту, силу и правду жизни.
Leonard (Leonid) Viktorovich Turzhansky (1875-1945) was one of the most interesting Russian artists of the early XX century. His little works, written directly from nature, their precision and delicate transfer of a specific state of nature. They are full of light, sun, air. In these works, you feel a great love of the artist to the mighty, fertile, quivering earth, to the world around us. L.V. Turzhansky very stingy in choice of motifs for landscapes. Native Ural forests, the village with its streets and rickety houses, mansions, arable land, rural young horses – that's what excited and inspired the artist. In this plain, simple he saw the great beauty, strength and truth of life.
Baryshok. Enriching colour range of ceramic shapes on clay-based materials of low quality
Authors: Tatski L. N. , Ilina L. V. , Baryshok L. A. 
Published: July 2021

Introduction. This article discusses the possibility of expanding the colour palette of a ceramic shard. Due to the shortage of high-quality clay raw materials for the manufacture of plastic molded facing bricks, the problem of manufacturing ceramic wall materials by semi-dry pressing from low-quality clay rocks is urgent.Materials and methods. The main raw material was non-caking clay raw material with a low content of clay and a high content of silt particles. Some corrective additives were used to expand the colour palette of ceramic bricks. In the article, the authors used both standard methods for determining the physical and mechanical properties and modern methods for studying the phase composition of materials.Results. The possibility of enriching the colour range of a ceramic shard based on non-sintered clay raw materials has been experimentally confirmed, provided that the mixture contains flux additives. When receiving products with a clarified shard, light-colored flutes should be used.Conclusion. The possibility of enriching the colour range of a ceramic cap by adding white-burning clay, introducing bleaching and chromophore additives and technogenic products has been established. Due to the differences in the chemical composition of clay raw materials from individual deposits, an individual approach to each of them is required.
Strength of lime-strengthened ashand-slag materials study
Authors: Zvyagintsev A. V. , Lunev A. А. , Katsarskiy R. S. , Shevchenko D. A. 
Published: July 2021

Introduction. The article studies the strength of hardened ash-soil materials, with different ratios of pond ash, natural clay soil and lime in various proportions when adding a stabilizing additive “Sattelit”.Materials and methods. As part of the study, tests were carried out to determine the maximum density of dry soil and the optimal mixture of ash-soil materials (100% ash-and-slag mixture, 25% ash-and-slag and 75% loam and 50% ash-and-slag and 50% loam), and the subsequent determination of the ultimate strength for uniaxial compression at age seven, twenty-eight and ninety days. The samples were gaining strength in the normal hardening chamber. The samples are placed in a device for capillary water saturation of the samples.Results. As a result of the study, a regularity of the increase in the strength of the soil-ash mixtrues was revealed, depending on the amount of binder, the proportion of materials and the age of the mixture. It was also revealed that with an increase in the dosage of clay soil in the pond ash, the strength of the obtained soil-ash mixtrues sharply increases.Discussion and conclusion. The results of the studies carried out show the potential possibility of using zoological soil materials fortified with lime when installing an additional layer of the base of highways with capital or lightweight pavement on roads in the I-V road-climatic zone. However, additional research is required to determine the frost resistance and water resistance of zoological soil composites reinforced with lime.