bluuebunny/crossref_metadata_2025_split huggingface dataset:
If the Tweet Fits: How Investors Process Financial Information Received via Social Media
Authors: Snow Neal M. , Rasso Jason 
Published: November 2024

ABSTRACT
Firms today have several communication channels through which they can disseminate financial information. We investigate potential differences in information processing between a traditional channel, an investor relations website, and a newer communication channel, social media. We document that nonsophisticated investors are more influenced by peripheral cues when receiving information via social media and more influenced by message-related arguments when receiving the information via websites. This difference leads to lower perceptions of management credibility and judgments about the disclosed information. We also document that time spent reviewing financial information is a significant demographic variable when modeling investment judgments and decisions. This idea merits future research given the considerable number of nonsophisticated investors trusting in external sources to provide trading advice.
Local Political Corruption and Financial Reporting Conservatism
Authors: Chang Xin , Li Shanmin , Liu Chun , Sun Liang , Zhang Wenrui 
Published: November 2024

ABSTRACT
We document that firms in more politically corrupt regions of China adopt more conservative accounting. The relation between local political corruption and accounting conservatism weakens after China’s anticorruption campaign launched in 2012 and in firms with a lower risk of expropriation by corrupt officials, stronger incentives to report earnings aggressively, or greater gains from corruption. Further analysis shows that accounting conservatism and alternative corporate strategies complement each other in shielding firms against corrupt officials’ expropriation of corporate resources. Our study provides novel evidence about an accounting approach used by firms in response to perceived political costs.
JEL Classifications: D22; D72; D73; M41.
Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency
Authors: Diller Markus , Lorenz Johannes , Schneider Georg , Sureth-Sloane Caren 
Published: November 2024

ABSTRACT
This study investigates the impact of the harmonization of tax transfer pricing across jurisdictions on multinational companies’ reporting and tax authorities’ auditing strategies. Applying a game-theoretical approach, we assess how enhancing standards consistency and global tax transparency influences tax avoidance and double taxation, producer and consumer surplus, and countries’ tax revenue. Although increasing transparency is generally perceived to discourage tax avoidance, we show that this effect vanishes when standards are inconsistent. We demonstrate that high global tax transparency and consistent standards maximize global social welfare. However, from the perspective of multinational companies or individual countries, the optimal mix of consistency and transparency may differ. These findings highlight why transfer pricing harmonization is difficult and how single-player incentives undermine the envisioned benefits of tax harmonization. This study offers valuable insights for policymakers who aim to curb tax avoidance and mitigate the risk of double taxation.
Highly cited papers on biological products: A bibliometric study
Authors: Ren Yuanyuan , Chen Ruoqing , Li Chunying , Sun Jing , Chen Na , Peng Sichang 
Published: November 2024

The clinical application of biological products is increasingly extensive, bringing good therapeutic effects for patients with a variety of immune diseases. We searched the Science Citation Index Expanded (SCI-E) database in the Web of Science Core Collection (WOSCC) and selected the highly cited papers based on biological products. The literature was analyzed based on journals, countries/regions, institutions, authors, and keywords, using VOSviewer, SCImago Graphica, and CiteSpace software to generate knowledge maps and identify hotspots and trends. The 193 highly cited papers appeared in 124 journals from 59 different countries/regions. Nature Reviews Rheumatology published most of the articles, while Nature Reviews Drug Discovery had the highest number of citations. The United States had the highest number of publications, and the top institution and author was the University of California San Diego and Fabbrocini, Gabriella. The top 5 co-occurrence keywords included drug delivery, double blind, in vitro, monoclonal antibody, and in vivo. Biological products are important adjunctive therapies for the treatment of immune-mediated inflammatory diseases. Lowering the nanotoxicity of biological products, reducing adverse events due to immunogenicity, therapeutic drug monitoring (TDM) the efficacy of biological products, and producing new substances with intrinsic antimicrobial activity may be the focus and trends for future biological products research.
Calcium and magnesium abnormalities in puppies with parvoviral enteritis
Authors: Mouton Anneri , Celliers Anri , Thompson Peter N. , Mellanby Richard J. , Schoeman Johan P. 
Published: November 2024

Abstract

OBJECTIVE
To determine the association between ionized calcium (iCa) and/or total magnesium (tMg) and the development of sepsis and to investigate whether iCa or tMg is associated with mortality in puppies with canine parvoviral enteritis (CPE).

METHODS
64 client-owned puppies with CPE were enrolled in this prospective cohort study. Serum iCa and tMg were measured daily from admission until death or discharge. Fifteen healthy client-owned puppies were used as controls.

RESULTS
Mean iCa concentrations of the CPE group on admission were significantly lower compared to the control group (1.35 mmol/L vs 1.52 mmol/L). Ionized calcium concentrations of nonsurvivors were significantly higher compared to survivors on day 2 but not on any other days. Puppies that were hypercalcemic on day 2 were also significantly more likely to die than normocalcemic puppies (OR, 10.7; 95% CI, 1.7 to 71). Ionized calcium was not associated with the development of sepsis on any day. In contrast, mean admission tMg concentrations of the CPE group were significantly higher compared to the control group (0.72 mmol/L vs 0.63 mmol/L). However, tMg concentrations were not significantly different between survivors and nonsurvivors nor were they associated with the development of sepsis on any day.

CONCLUSIONS
On admission, puppies with CPE had lower iCa and higher tMg compared to healthy puppies, and higher iCa a day after initiation of treatment was associated with increased odds of mortality.

CLINICAL RELEVANCE
The results of this study provide insight into calcium homeostasis in critically ill young dogs with CPE.
The use of functional appliances for class II malocclusions: a nation-wide cross-sectional survey of orthodontists in Australia
Authors: Hastie Thomas , Goonewardene Mithran , Lee Richard , Naoum Steven , Razza Mike 
Published: November 2024

Abstract

Background
If detected at the appropriate age, a Class II malocclusion can be improved or camouflaged by utilising functional appliances to manipulate a child’s skeletal growth spurt to advantage.

Aim
The aim of this study was to evaluate the use of functional appliances by orthodontists currently practising in Australia.

Methods
This was a cross-sectional study design that utilised a nation-wide online survey consisting of 22 questions related to: clinic/clinician demographics, appliance preference and treatment timing, the provision of first phase functional appliance treatment and treatment protocols for removable functional appliance therapy. The survey was distributed via the Australian Society of Orthodontists to its 428 members. Statistical analysis was conducted through Qualtrics XM® data analysis software, version 04/30/2023 (Qualtrics XM®, Provo, UT, USA. https://www.qualtrics.com) with a significance level set at P < 0.05.

Results
A total of 166 responses were received representing a response rate of 38.8%. Ninety-nine per cent of survey respondents (n = 139) reported prescribing functional appliances to correct a Class II malocclusion with the Twin Block appliance as the most-commonly prescribed. It was found that a two phase, removable functional appliance followed by fixed appliances was the preferred choice for Class II treatment when utilising a functional appliance. The most common age to commence functional appliance therapy was between 10 and 12 years, incorporating 9 to 12 months of full-time wear, followed by a 4- to 6-month retention period. There appears to be a clear relationship between an orthodontist’s preferred choice of Class II treatment when employing functional appliances and their orthodontic training institution.

Conclusion
It is common practice for orthodontists in Australia, to utilise functional appliances in the management of a Class II malocclusion. However, the prescribing patterns for functional appliance therapy are not uniform. Variations appear evidenced-based depending on the practice location and the institution from which the orthodontist graduated.
Soft-Finite-Element-Method-Driven Multiphysics Airfoil Optimization
Authors: Nguyen Van-Dung , Naharro Pablo-Sánchez , Peña José-María , Jérusalem Antoine 
Published: November 2024

The soft finite element method (SoftFEM) was recently developed as an efficient black-box engineering optimization framework combining population-based evolutionary global optimization and a local search technique using a hybrid self-adaptive strategy. This framework simultaneously leverages exploration and exploitation without the need to know a priori which strategy is best fitted to the problem at hand. In this work, we first improve SoftFEM by replacing the original differential evolution by the so-called success-history-based adaptive differential evolution. The developed framework is then applied to optimize the aerodynamic performance of 1) an airfoil, 2) a wing, and 3) the fluid–structure interaction problem of an airfoil with a flexible trailing edge. In the first two cases, the open-source computational fluid dynamics code OpenFOAM is considered to evaluate the aerodynamic characteristics of the airfoil, while in the latter case, we combine OpenFOAM and MuPhiSim—our recently released open-source code for computational solids mechanics—to conduct fluid–structure interaction simulations. The results demonstrate that this approach can effectively find optimal solutions with improved aerodynamic performance in all three cases. The proposed framework has the potential to significantly impact the design and optimization of aerodynamic systems in complex design spaces. In particular, new systems involving soft components and soft–hard junctions would benefit from a seamless application of the developed framework to their optimization.
Influence of Duct Open-End Reflection on Liner Performance
Authors: Zhang Ji , Yan Rui , Du Lin , Sun Xiaofeng 
Published: November 2024

In a finite lined duct, strong reflections from the duct open end are observed when the sound frequency is near the cut-on/off boundary. Under such condition, in the rigid-wall segment upstream of the liner, the interference happens between the upstream-propagating transmitted wave and its copropagating coherent wave, which is formed after being reflected twice at the duct open end and the liner’s upstream end. When the two waves are out of/in phase, the interference is destructive/constructive. To validate this theory, three dissipative liners are designed and tested on the Fan-200 test rig at Beihang University. A modified exact transmission loss is proposed to quantify the effect of interference. Both numerical analyses and experimental measurements consistently demonstrate that the interference affects the liner performance by approximately 10 dB ([Formula: see text]), which is relative to the length of the rigid-wall segment upstream of the liner and the reflection coefficients at the liner upstream end and duct open end. The comprehensive error analysis validated the quality of the experiments. These findings provide new insights for optimizing the installation position of liners, a crucial yet often overlooked aspect in engineering practice.
AN IN-DEPTH ANALYSIS OF HOW CAR, CREDIT RISK, AND LIQUIDITY AFFECT PROFITABILITY
Authors: Hasanuh Nanu , Sulistiyo Hari , Sidik Solihin , Suartini Sri , Ghani Erlane K , Chudjuarjeen Saichol , Manda Gusganda Suria 
Published: November 2024

ABSTRACTThis study examines the impact of credit risk, liquidity, and capital adequacy level (CAR) on profitability in the Indonesian banking sector while accounting for bank size moderation. The results of a linear regression study of panel data using annual financial report data from banks listed on the Indonesia Stock Exchange (2017â€“2022) show that although credit risk has an adverse effect and liquidity does not affect profitability, CAR does not significantly affect profitability. While bank size enhances the beneficial moderation of credit risk on profitability, it does not mitigate the impact of CAR and liquidity. Encouragement of Indonesian banks to enhance credit risk management while taking into account extra elements like operational effectiveness and product innovation are some of the practical ramifications. Additionally, these findings offer theoretical advancements in the field of agency.Â ABSTRAKPenelitian ini menguji dampak risiko kredit, likuiditas, dan tingkat kecukupan modal (CAR) terhadap profitabilitas di sektor perbankan Indonesia dengan memperhitungkan moderasi ukuran bank. Hasil studi regresi linier data panel dengan menggunakan data laporan keuangan tahunan dari bank-bank yang terdaftar di Bursa Efek Indonesia (2017-2022) menunjukkan bahwa meskipun risiko kredit memiliki pengaruh negatif dan likuiditas tidak berpengaruh terhadap profitabilitas, namun CAR tidak berpengaruh secara signifikan terhadap profitabilitas. Meskipun ukuran bank meningkatkan moderasi yang menguntungkan dari risiko kredit terhadap profitabilitas, namun tidak mengurangi dampak CAR dan likuiditas. Dorongan bagi bank-bank di Indonesia untuk meningkatkan manajemen risiko kredit dengan mempertimbangkan elemen-elemen lain seperti efektivitas operasional dan inovasi produk merupakan beberapa konsekuensi praktisnya. Selain itu, temuan ini juga memberikan kemajuan teoritis mengenai keagenan.
Kagan bitig based on ancient Turkic runic writing
Authors: Espenbetov E. U. , Khabibrakhmanov A. Sh. , Aliaskarov G. S. 
Published: November 2024

There are more than 30 countries in the world that have their own unique writing system. The Turkic peoples also had an autochthonous writing system however due to its “obscurity” not only foreign tourists traveling to modern countries and cities with a predominantly autochthonous Turkic-speaking population, but also the majority of speakers of Turkic languages are not aware of the original written heritage and the presence of ancient Turkic runes (hereinafter referred to as “TR”) because Latin, Cyrillic and Arabic are widely used. For example, a person located in Japan, South Korea, China, Georgia, Armenia, Greece, the UAE and Israel, thanks to signs and inscriptions on their unique symbols (shops, restaurants, products, menus, etc.) can immediately detect live confirmation cultural and historical identity of the country. Unfortunately, not only in the Republic of Sakha, but also in other Turkic countries and regions of the world, the Orkhon-Yenisei script is still not considered as an important element of cultural heritage. At the end of 2021 according to various estimates there were no more than 300 people in the world who knew the basics of ancient Turkic runic writing (Turkic runes, Orkhon-Yenisei writing) and no more than 100 actively using it in everyday life (mostly citizens of retirement age). After gaining independence, in many Turkic-speaking countries, interest in the written heritage of the era of the Great Turkic Khaganate gradually increases but previously there was no single center or museum completely dedicated to Turkic runic writing. In national and regional museums and libraries, only individual exhibits are presented in the main collections. 80% of documents, monuments and other types of intangible heritage are in museum storage due to lack of space for their display. Turkic runes (in ancient Turkic: “Bitig”) are a unique heritage of the Turkic superethnos, along with language, ornament, music, traditional national clothing and cuisine. This writing system is a living testimony to historical experience and an indicator of a high level of cultural development, as well as the far-sighted policy of our ancestors, who used this writing since the 6th century to establish and expand cultural and economic ties not only among the peoples of the Great Steppe, but also throughout most of the center of Eurasia. In 2021 a center for the study of Turkic writing “Turk Tengri” was opened in Almaty and Kazan within the walls of which over 20,000 people were trained using the author’s methodology of Yespenbetov / Khabibrakhmanov “Turkic runic for beginners” [1, p. 36]. Thanks to the study of runics most people interested in the culture and traditions of the peoples of the Turkic group of languages can get direct access to the original information left by the ancient Turks more than 1,000 years ago.
РАЗРАБОТКА СИСТЕМЫ ДОСТУПА К ДАННЫМ ИЗ ВНЕШНИХ ИСТОЧНИКОВ ДЛЯ ИНТЕЛЛЕКТУАЛЬНЫХ НАУЧНЫХ ИНТЕРНЕТ-РЕСУРСОВ
Authors: Г.Б. Загорулько , Ю.И. Молородов , К.Е. Вишнев 
Published: November 2024

Описаны средства, разработанные для интеллектуальных научных интернет-ресурсов, которые предназначены для визуализации и обработки данных, хранящихся во внешних источниках. Представлена архитектура системы доступа к внешним источникам, схема её функционирования и используемые для ее создания подходы, а также методика и примеры использования предложенных средств.
ANALYSIS OF THE DETERMINANTS OF THE COMPETITIVENESS OF ALGERIAN COMPANIES
Authors: Meziane Amina , Azouaou Nassima 
Published: November 2024

Objective: This study aims to explore the role of strategic vigilance in achieving competitive advantage for economic institutions by analyzing its ability to provide strategic information about opportunities and threats in the competitive environment.

Theoretical Framework: The research is based on theories of competitive advantage, emphasizing strategic vigilance as a modern tool for monitoring, observing, and analyzing the external environment to enhance competitiveness.

Method: A descriptive-analytical approach was used, with data collected from a sample of economic institution stakeholders to examine the impact of strategic vigilance across demographic variables such as gender, age, and educational level.

Results and Discussion: The findings confirm that strategic vigilance is essential for achieving competitive advantage. No statistically significant differences were found in responses based on gender, age, or educational level, except for significant differences linked to the variable of professional experience.

Research Implications: The study highlights the importance of training managers and decision-makers in strategic vigilance, recommending regular workshops and practical applications to improve competitiveness in economic institutions.

Originality/Value: This research provides valuable insights into the significance of strategic vigilance as a foundational tool for competitive advantage, offering practical recommendations for its effective implementation in economic institutions.
K.I. Rovinskiy in the History of Tax Accounting in Russia
Authors: Sokolov V. Ya. 
Published: November 2024

The paper studies the life and work of the founder of the tax accounting history, Konstantin I. Rovinskiy.The relevance of this publication is determined by the insufficient study of the history of tax accounting in Russia.It uses the prosopographical method and the method of archival research.The author’s goal is to emphasize Rovinskiy’s contribution to financial science. This involves justifying indirect taxation compared to direct taxation, determining the most effective tax administration structure, establishing procedures for collecting excise tax on alcohol, auditing financial activities, and encouraging adherence to ethical standards among financial workers. His major work, “Tax Inspectorate in Russia”, is one of the most cited publications on the history of taxation. Rovinskiy’s contribution to the social movement is important. He shared the political ideas of the zemtsovs, and wrote his articles in newspapers under the pseudonym Zemets. Despite his liberal views, participation in a club of political figures, in a conference on introducing a self-state in Russia. Rovinskiy lectured on religious issues, in which he had substantiated the need for separation of church and state. Throughout his career in the civil service, Rovinskiy held various positions, including the head of the department of tax collection of the Ministry of Finance, as well as management roles in the Courland treasury chamber in Mitava and Orel. He eventually rose to the rank of actual state councilor. The revolution changed his fate and interrupted his civil service, but opened up spiritual service for him. His high spiritual qualities helped him survive many arrests and exile. The manuscript department of the Russian State Library currently holds Rovinskiy’s works, but regrettably, they have yet to publish them. They are valuable not only as a historical document but also as a wonderful literary composition.
Singularity and Plurality in Standard Arabic: A Semantic Message for Translators of ri:ħ (Wind) and riya:ħ (Winds)
Authors: Alrashdan Imran , Abusalim Nimer , Al Salem Mohd Nour , Rayyan Mohammad 
Published: November 2024

This paper argues that the relationship between the singular and plural forms of a noun in Arabic is not merely grammatical. It specifically shows that the relationship does not only entail that a plural noun refers to more than two persons or things and that each form may hold a certain semantic significance, depending on the context. In order to prove this assumption, the paper reports the results of a study which draws on data collected from Standard Arabic: Common expressions, proverbs, poetry, prophetic traditions, and the Holy Quran (HQ), concerning the singular noun ريح ri:ħ (wind) and its plural رياح riya:ħ (winds). A mixed-method approach that relies on semantic analysis is adopted. In particular, wherever any of these two words is spotted, it is analyzed semantically, and the meaning/description of the word is traced. The analysis showed that there are two main semantic differences between the singular ‘wind’ and the plural ‘winds’ in Arabic. While the former refers to force, destruction, and pain; the latter refers to good things or tidings. In addition, the singular refers to a fixed indivisible entity that exists in one place as it is created for one purpose only. The plural, on the other hand, is distributable and may exist in different places, blow from different directions, and perform different purposes. Translators, therefore, need to take this distinction in mind when these two entries are involved in translation from Arabic to English or any other language. In particular, they need to add supporting adjectives to deliver the embedded message.