bluuebunny/crossref_metadata_2025_split huggingface dataset:
Credibility of foreign Discriminatory Models in Relation to the Assessment of the Financial Condition of Polish Enterprises. Case Study of E. Altman’s Method
Authors: Pitera Rafał 
Published: October 2019

AbstractThe article is an attempt to assess whether foreign discriminatory models can be used in conditions of the Polish economy. To date, there is no one voice on this issue. There are views that this approach is wrong. It results from different factors affecting a given economy, or another character of the economy itself. Another issue is also differences in financial reporting of individual countries, which is translated into financial data. In turn, a different view is presented by the trend that foreign models can be used in the conditions of the Polish economy, while the differences that appear do not significantly affect the quality and reliability of the received diagnosis. Accordingly, the article attempts to verify both above positions. For the purposes of the study, the article presents the results of research on a sample of 25 bankrupt companies from the years 2012 to 2017, which declared liquidation bankruptcy, and their 25 healthy counterparts. The diagnosis of their financial situation was made using E. Altman’s model of 1983. The results of the study confirm the validity of the thesis that a more correct solution is to adopt the second thesis, namely foreign models can be used in the conditions of the Polish economy, but only after suitable modifications and consideration of the Polish economic conditions. In contrast, the use of foreign models without such a procedure should not take place. Such an approach may have an impact on receiving an incorrect diagnosis which does not correspond to the real situation in the surveyed entity.
The Polish Model of a Social Economy with the Financial aspects and Profits at Background – from the General Theory to Practice
Authors: Chojnacka Katarzyna J. 
Published: October 2019

Abstract
This article contains main trends, assumptions and thesis about the social economy in Poland, which the author agree with. The main goal of it, is to bring together fundamental facts depicting the situation of the social economy in Poland (in theory and in practice) with the conditions that must be fulfilled in order for it to grow (also from the financial side). In the article, the aspect of profit in a social enterprise, was especially emphasized. To describe the topic the descriptive methods were used. The graphical analysis refers to the last three years, but to understand how the social economy operates in practice, author uses description of the data from 1999 to now, in this paper.
Determinants of Corporate Dividend Policy in Polish Companies Listed on WSE
Authors: Gostkowska-Drzewicka Magdalena , Majerowska Ewa 
Published: October 2019

Abstract
The purpose of this paper is to identify the factors influencing the level of dividend payments in the companies listed on the Warsaw Stock Exchange in 1998-2017 as well as to provide empirical evidence for their significance, using a panel data approach. The object of research comprised the companies listed on WSE, as of February 01, 2019. The subject of the analysis are the dividends paid by the companies and the factors potentially influencing the decisions regarding profit distribution. The models estimated for the panel data, based on the theory, allowed selection of the best model, which is the random-effects model. Moreover, these models allowed identification of the factors determining the changes in the level of dividend per share. The best model was the random-effects model. This model allowed identification of the factors impacting the changes in the level of dividend per share, that is, the value of the company’s total assets and the history of the company’s operation on the stock exchange market. All structural parameters (except the intercept) were positive. It means that growth of each of these variables causes an increase in the dividend per share.
Spatial and Institutional Analysis of the Voivodships Expenditure on Culture in the Years 2003 – 2015
Authors: Suchecki Adam Mateusz 
Published: October 2019

Abstract
Following the completion of the process of decentralisation of public administration in Poland in 2003, a number of tasks implemented previously by the state authorities were transferred to the local level. One of the most significant changes to the financing and management methods of the local authorities was the transfer of tasks related to culture and national heritage to the set of tasks implemented by local governments. As a result of the decentralisation process, the local government units in Poland were given significant autonomy in determining the purposes of their budgetary expenditures on culture. At the same time, they were obliged to cover these expenses from their own revenues.
This paper focuses on the analysis of expenditures on culture covered by the voivodship budgets, taking into consideration the structure of cultural institutions by their types, between 2003-2015. The location quotient (LQ) was applied to two selected years (2006 and 2015) to illustrate the diversity of expenditures on culture in individual voivodships.
The Efficiency of a Supplementary Old-Age Pension System – the Case of Polish Voluntary Pension Funds
Authors: Rutecka-Góra Joanna 
Published: October 2019

Abstract
The aim of this article is to evaluate the effectiveness of voluntary pension savings plans in Poland, based on the principles of operation and rates of return of voluntary pension funds (pol. Dobrowolne Fundusze Emerytalne, DFE). The selection of those funds from a whole range of solutions available in the 3rd pension pillar is due to the fact that only this type of voluntary pension saving plan provides complete and transparent information about the actual investment policy, the composition of pension investment portfolios, and the achieved rates of return. In order to evaluate the investment policies and the effectiveness of DFEs, the following research methods were used: a literature analysis, an analysis of financial data, and basic methods of investment efficiency assessment. The results of the evaluation lead to the conclusion that despite their adoption of similar investment strategies, the DFEs have achieved very different values of effectiveness. In the years 2013-2018, selected funds achieved higher than average rates of return, while others achieved returns that were no better than the interest rates of standard bank deposits.
The Marginal Benefit of an Active Labor Market Program Relative to a Public Works Program: Evidence from Papua New Guinea
Authors: Hoy Christopher , Naidoo Darian 
Published: October 2019

Abstract
Policymakers typically try to address youth unemployment in developing countries through either active labor market programs (ALMPs) or labor-intensive public works programs (LIPWs). We examine whether there is any additional benefit for unemployed youth from participating in a comprehensive ALMP compared to a LIPW. We exploit an unanticipated intervention in the largest employment program in Papua New Guinea, which resulted in one intake of the program completing a LIPW and missing out on a comprehensive ALMP. We conduct a difference-in-difference analysis between participants in the intake that missed out on the ALMP component of the program and participants in the intakes immediately before and after. In contrast to most impact evaluations of ALMPs, we show youth that completed the comprehensive ALMP were around twice as likely to be employed in the formal sector 9–12 months after the program compared to similar youth in the intake that only completed a LIWP. This effect was entirely driven by 20% of youth who participated in the ALMP staying with the employer they were placed with following the end of the program. Surveys of these employers illustrate that they use the ALMP as a low-cost, low-risk, and relatively low-effort way of hiring new employees.
A Review of Approaches for Automated Habitat Mapping and their Potential Added Value for Biodiversity Monitoring Projects
Authors: Jongman Rob H.G. , Mücher Caspar A. , Bunce Robert G.H. , Lang Mait , Sepp Kalev 
Published: October 2019

Abstract
Habitats are important indicators of biodiversity in their own right, as well as being linked to species, hence their widespread use in reporting on nature conservation planning and policy. For reporting consistent mapping and monitoring habitat extent and change is important. Remote Sensing techniques are becoming an important tool for this. In this paper we describe four examples of methods of semi-automated mapping using Remote Sensing. Because the most effective way of improving the accuracy of the estimation of habitat area is by increasing the sample number, it is important to develop methods for reducing in situ surveys which are expensive. Remote Sensing has the major advantage of comprehensive coverage and the four examples illustrate the potential of extrapolation from semi-automated habitat classifications. The potential for using these methods at national scales is likely to be limited by the need for validation of the automated images and the subsequent calculation of error terms. Existing major national monitoring programs are described, which still use mainly traditional in situ methods. The selection of relatively small numbers of representative samples from environmental classifications to obtain regional estimates reduces the need for large numbers of in situ survey sites and is therefore discussed. The recent development of the use of drones to acquire detailed imagery to support in situ habitat surveys is also covered. Finally, practical problems linked to the methods described in the paper are considered, as in some cases these will override the theoretical benefits of a particular approach. It is concluded that automated methods can enhance existing monitoring systems and should be considered in any biodiversity monitoring system as they represent an opportunity for reducing costs, if integrated with an in situ program.
Thermal Comfort Characteristic of 5 Patterns of a Persian Garden in a Hot-Arid Climate of Shiraz, Iran
Authors: Ojaghlou Morteza , Khakzand Mehdi 
Published: October 2019

Abstract
Thermal comfort in the open spaces is a significant parameter in public mentally and physically healthy. Increased hot days of cities because of the urban heat island is the common phenomenon in cities. This phenomenon effect cites quality by a different aspect such as air quality, Use of fossil fuels etc. therefore, cooling strategies in the urban and urban park’s design is one of the important issues of the designers. Urban parks have a significant effect on heat stress mitigation. Persian garden is known for its microclimate effect on pedestrians, so different patterns of Persian garden is selected to be analyzed in terms of thermal comfort condition on the hottest day of summer so far in the dry hot climate of the Shiraz(12th of July 1998 with the maximum 42°C Ta). In this paper 8 conditions are simulated by Envi-met3.1 to get environment data of these patterns and also the Rayman model is used to calculate the Physiological Equivalent Temperature (PET) as the proper thermal index for outdoor condition. The results demonstrate that alteration of Shortwave radiation both direct and diffuse conditions and mean radiant temperature are affected by both sky view factor and the orientation of the Persian garden. Pavilion location has an important effect in mitigation of the Tmrt by preventing the afternoon powerful sun rays through to the paths in the End.E-W pattern. Therefore, this pattern has a better condition of PET value than the others in Shiraz setting.
Deposition time and annealing effects on morphological and optical properties of ZnS thin films prepared by chemical bath deposition
Authors: Chabou N. , Birouk B. , Aida M.S. , Raskin J.P. 
Published: October 2019

Abstract
Nanocrystalline zinc sulfide thin films were prepared on glass substrates by chemical bath deposition method using aqueous solutions of zinc chloride, thiourea ammonium hydroxide along with non-toxic complexing agent trisodium citrate in alkaline medium at 80 °C. The effect of deposition time and annealing on the properties of ZnS thin films was investigated by X-ray diffraction, scanning electron microscopy, optical transmittance spectroscopy and four-point probe method. The X-ray diffraction analysis showed that the samples exhibited cubic sphalerite structure with preferential orientation along 〈2 0 0〉 direction. Scanning electron microscopy micrographs revealed uniform surface coverage, UV-Vis (300 nm to 800 nm) spectrophotometric measurements showed transparency of the films (transmittance ranging from 69 % to 81 %), with a direct allowed energy band gap in the range of 3.87 eV to 4.03 eV. After thermal annealing at 500 °C for 120 min, the transmittance increased up to 87 %. Moreover, the electrical conductivity of the deposited films increased with increasing of the deposition time from 0.35 × 10−4 Ω·cm−1 to 2.7 × 10−4 Ω·cm−1.
Growth, electrical, thermal, mechanical and etching studies on 4-chloroanilinium hydrogen (2R, 3R)-tartrate monohydrate-an organic NLO single crystal
Authors: Sivakumar R. , Nadaraj V. 
Published: October 2019

Abstract
An organic single crystal of 4-chloroanilinium hydrogen (2R,3R)-tartrate monohydrate (4CAHT) was grown by slow evaporation solution growth technique at room temperature. Single crystal XRD study confirmed that the crystal belongs to monoclinic system with the space group P21. Powder XRD analysis confirmed the crystalline nature of the compound. The presence of various functional groups in the compound was revealed by FT-IR analysis. UV studies showed the absence of absorption in the entire visible region. To determine the thermal stability of the grown crystals it was subjected to thermogravimetric and differential thermal analyses. Microhardness and etching studies were also carried out for the crystal. The powder second harmonic generation efficiency of 4CAHT was tested by Kurtz and Perry powder technique and the relative SHG efficiency of 4CAHT was found to be 1.44 times greater than that of standard KDP.
Room temperature ferromagnetic behavior in the nanocrystals of Fe doped ZnO synthesized by soft chemical route
Authors: Bhandarkar L. V. 
Published: October 2019

Abstract
In the present study, nanocrystalline undoped and Fe (5 wt.%) doped ZnO powder has been synthesized by soft chemical route. The structural, nano/microstructural, vibrational and magnetic properties of these samples have been studied as a function of calcination temperature (400 °C to 1100 °C). X-ray diffraction analysis of Fe doped ZnO powder has shown the major nanocrystalline wurtzite (ZnO) phase and the minor cubic spinel-like secondary nanocrystalline phase at 700 °C. At calcination temperature of 700 °C, the magnetization and coercivity have been enhanced in Fe doped ZnO. As the calcination temperature increased to 1100 °C, the major phase of ZnO and minor cubic spinel-like secondary phase turned into bulk in doped ZnO. Interestingly, the reduced magnetization and zero coercivity have been observed in this case. These changes are attributed to the conversion of secondary nanocrystalline ferromagnetic spinel phase to its bulk paramagnetic phase. The degree of inversion i.e. the occupancy of both sites with different symmetry by ferric ions is proposed to be solely responsible for the unusual behavior.
Growth, characterization and optical properties of potassium iodide (KI) doped potassium hydrogen phthalate (KHP) single crystals for optoelectronic applications
Authors: Raju R.K. , Beena P. , Jayanna H.S. 
Published: October 2019

Abstract
Potassium iodide (KI) doped potassium hydrogen phthalate (KHP) single crystals were grown by slow evaporation technique using millipore water as a solvent. The grown single crystals were analyzed by powder X-ray diffraction and the analysis confirmed that KI-doped KHP crystallizes in orthorhombic system with space group Pca21. The functional groups were identified by FT-IR technique which showed slight shift in vibrational frequencies, indicating inclusion of dopant into the crystal lattice. The UV-Vis spectral studies revealed the optical transparency of the doped crystals in the entire visible region. The optical band gap values were estimated from Tauc plots. Kurtz-Perry powder test was employed for second harmonic generation efficiency studies of the grown crystals.
Synthesis of single-crystalline Pb(Zr0.52Ti0.48)O3 nanocrystals by hydrothermal method
Authors: Deng Chunyu , Qin Chaoran , Li Xinyi , Li Shaoqing , Huang Zhixiong , Zhang Lianmeng , Zhou Xuedong , Guo Dongyun , Ju Yang 
Published: October 2019

Abstract
PbZr0.52Ti0.48O3 nanocrystals were synthesized by a hydrothermal method. The effect of NaOH concentration, reaction temperature and time on nucleation and growth of PbZr0.52Ti0.48O3 nanocrystals was investigated. As the 0.05 mol/L PbZr0.52Ti0.48O3 precursors were heated at 200 °C for 21 h with NaOH concentration of 0.5 mol/L, the tetragonal PbZr0.52Ti0.48O3 nanocrystals were formed, and the grain size was more than 20 nm. With increasing the NaOH concentration from 0.5 to 1.5 mol/L, the grain size of PbZr0.52Ti0.48O3 nanocrystals decreased. When the precursors were heated at different temperatures (140 °C to 200 °C) for 21 h with 1.0 mol/L NaOH, single-phase PbZr0.52Ti0.48O3 nanocrystals were obtained at 160 °C to 200 °C. With increasing the reaction temperature from 160 °C to 200 °C, the grains size of PbZr0.52Ti0.48O3 nanocrystals increased from 5 nm to 9 nm. When the precursors were heated at 160 °C in different reaction times from 6 h to 21 h, the evolution from amorphous to crystalline PbZr0.52Ti0.48O3 nanocrystals in correlation with the reaction time was observed. Single crystalline PbZr0.52Ti0.48O3 nanocrystals with narrow size distribution (from 5 nm to 9 nm) were synthesized by controlling the NaOH concentration, reaction temperature and time. The obtained results can find potential application in preparing PbZr0.52Ti0.48O3 thin films on flexible substrates.
Synthesis of new mesostructured cellular foams (MCFs) with NaY zeolite and their application to sorption of thorium ions
Authors: Pikus Stanisław , Zienkiewicz-Strzałka Małgorzata , Skibińska Małgorzata 
Published: October 2019

Abstract
The paper presents the new way of preparation of MCF foams with NaY zeolite. Significant changes in the amount of micro and mesopores in relation to the amount of NaY zeolite and 1,3,5-trimethylbenzene (TMB) added during the synthesis was observed. It suggests the possibility of controlling the micro/mesopores ratio by applying the proposed method. Environmental aspects of using new MCF/NaY foams is related to the adsorption of thorium ions (Th+4). The term of “MCF/NaY materials” refers to the general name of the material without referring to the content and state of zeolite. The obtained materials were highly effective in relation to Th+4. The adsorption capacity was greater when the number of micropores was lower. The dependence of adsorption capacity of Th+4 ions on aluminum atoms content was also confirmed.
Green synthesis and spectral analysis of surface encapsulated copper (II) oxide nanostructures
Authors: Prasad Arun S. 
Published: October 2019

AbstractNanostructures of copper (II) oxide were synthesized through chemical reduction of copper (II) sulfate pentahydrate using phytochemicals present in leaf extracts ofLeucas aspera. The crystalline phases and size were assessed by X-ray diffraction data analysis. From the Bragg reflection peaks, existence of monoclinic end-centered phase of copper (II) oxide along with presence of cubic primitive phase of copper (I) oxide and traces of cubic face centered lattices of zero valent copper was revealed. The three Raman active modes corresponding to CuO phase were identified in the sample with permissible merging of characteristic bands due to nanostructuring and organic capping. The surface topography measurement using field emission scanning electron microscope evidenced the occurrence of cylindrical rod shaped morphological structures along with a number of unshaped aggregates in the sample. The effective crystallite size and lattice strain were estimated from Williamson-Hall analysis of Bragg reflection data. Tauc plot analysis of UV-Vis-NIR absorption data in direct transition mode provided an estimation of band gap, viz. 1.83 eV and 2.06 eV respectively, for copper (II) oxide and copper (I) oxide. Thermal degradation study using thermogravimetric curve analysis could reveal the amount of moisture content, volatile components as well as the polymer capping over nanorods present in the sample. It could be seen that upon heating, inorganic core crystals undergo oxidation process and at temperature above 464 °C, the sample was found to be composed solely of inorganic crystallite phase of copper (II) oxide.
Labour Supply and Inequality Effects of In-Work Benefits: Evidence from Serbia
Authors: Ranđelović Saša , Žarković Rakić Jelena , Vladisavljević Marko , Vujić Sunčica 
Published: October 2019

Abstract
Low labour market participation, together with the high effective tax wedge at low wage levels, create a fertile ground for the introduction of the in-work benefits (IWB) in Serbia. Our paper provides an ex-ante evaluation of the two IWB schemes, directed at stimulating the labour supply and more equal income distribution. The methodological approach combines the tax-and-benefit microsimulation model with the discrete labour supply model. Our results show that both individual and family-based IWB schemes would considerably boost labour market participation, although family-based benefits would have disincentivizing effects for the secondary earners in couples. Most of the behavioural changes take place among the poorest individuals, with significant redistributive effects.
Development of Trade Relations of Bosnia and Hercegovina with Slovenia: Different Aspects and Characteristics
Authors: Brkić Snježana 
Published: October 2019

Abstract
The paper is aimed at identifying characteristics of trade relations of Bosnia and Herzegovina (BiH) with the Republic of Slovenia (Slovenia) in order to contribute to determining the position of BiH in its bilateral trade. The foreign trade analysis has been performed in the context of the changing trade regime between the two countries, thereby including both institutional and functional aspects of bilateral trade relations development. Different trade indicators have been calculated and interpreted for the period of 2003-2017 and/or for selected years which were identified by a change in the institutional regulations of mutual trade flows. The research results indicate increasing trade intensity between the two countries, with almost balanced export and import flows and with prevailing inter-industry trade. The trade performance of BiH has significantly improved, with increasing intra-industry specialization and trade. However, the export structure and comparative advantage pattern are not favourable toward BiH, which points to the need for improving the country’s position in its trade with Slovenia.