bluuebunny/crossref_metadata_2025_split huggingface dataset:
Information Transfer of Bankruptcy Announcements: Examining the Impact of Auditor Opinions
Authors: Casterella Jeffrey R. , Desir Rosemond , Stallings Matthew A. , Wainberg James S. 
Published: September 2019

SYNOPSIS
Auditing standards require auditors to consider whether there is “substantial doubt” that their client will remain a going concern and to, accordingly, modify the audit report (PCAOB AS 2415). Prior research reports larger negative excess returns for bankrupt firms when bankruptcies occur without a prior going concern opinion. We investigate whether such audit opinions can also have an impact on industry peer firms. We find that peer firms experience significantly larger negative stock price drops when rivals' bankruptcies are not preceded by a going concern opinion. In addition, we find evidence of incremental stock price declines for peer firms when Big N audit firms fail to issue a going concern opinion. These findings should be of significant interest to regulators, auditors, and capital market participants as they serve to enhance our current understanding of the importance of going concern opinions for the share pricing of industry peer firms.
JEL Classifications: G14; G33; M4; M42.
Data Availability: All data are from public sources identified in the manuscript.
DETERMINAN MANAJEMEN LABA: KAJIAN EMPIRIS PADA PERUSAHAAN MANUFAKTUR GO PUBLIK DI BURSA EFEK INDONESIA
Authors: Kusumawati Eny 
Published: September 2019

This study aimed to analyze the effect of nonfinantial and finantial to earnings management companies are included in the manufacturing company listed on the Indonesia Stock Exchange for the period 2014 until 2016. The finantial included leverage, free cash flow, profitability, tax planning, firm size and nonfinantial included managerial ownership, institutional ownership, independent board of commissioner, audit committee, audit quality. Measuring the earnings management used a discreationary accrual model. There were 120 companies taken by purposive sampling. Data was analyzed using multiple linear regression. Result of the data analysis showed that managerial ownership, institutional ownership, independent board of commissioner, and tax planning had no significantly effect on the earnings management. The audit committee, leverage, free cash flow, profitability, audit quality and firm size had significantly effect on the earnings management. Keywords: finantial, non finantial, earning management
Biochemical Changes Occuring in Neonates with Sepsis
Authors: Kosovski Irina-Bianca , Ghiga Dana-Valentina , Ciurea Cristina Nicoleta , Bacârea Anca 
Published: September 2019

Abstract
This retrospective study aims to analyze the relationship between biochemical changes occurring in newborns with sepsis proven by positive blood culture (BC) and possible correlations with 1 min Apgar score, 5 min Apgar score, gestational age (GA), and birth weight (BW). We included in the study all infants ≤7 days of life with positive BC that were admitted to the Neonatal Intensive Care Unit (NICU) and Neonatology Department (ND) of the County Emergency Clinical Hospital of Târgu Mureş, a tertiary level hospital, between 2014-2018. The analyzed parameters are: day of life for blood sampling (0-7 days of life), gender, Apgar score (1 and 5 minute), GA, BW, urea, creatinine, total bilirubin, direct bilirubin, aspartate aminotransferase (AST/GOT), alanine aminotransferase (ALT/GPT), c-reactive protein (CPR), bacteria involved, empiric antibiotics administered before blood sampling, temperature of the newborn on the day of BC. We found there is a statistically significant negative correlation between 1 and 5 min Apgar score and creatinine, between GA and urea and also between BW, GA and Direct Bilirubin. We found a statistically significant positive correlation between BW, GA and GPT.
Revision of Performance Measurement Tools and Methods
Authors: Elmgasbi Alladyn 
Published: September 2019

Abstract
A changing economic environment and growing requirements of stakeholders have made it necessary to develop new achievement measurement methods. The article discusses and compares several performance measurement tools and methods, such as: the Balanced Scorecard, Tableau de bord, Skandia Navigator, Intangible Assets Monitor, German Scorecard, Business Excellence Model, Dutch system of performance management, Performance Prism and the EFQM Excellence Model. They are the most popular among both theoreticians and practitioners in this field.
Electronic Mobile Devices, Transformative Pedagogy and Learning: Higher Education and Changing Times in Kenya
Authors: Aseey Anne A. , Andollo Agnes Anyango 
Published: September 2019

Abstract
The Fourth Industrial requires new concepts and skills to be acquired by learners at various levels. This has led to a new breed of learners joining our education institutions at various levels with prerequisite knowledge on technology which can be harnessed for learning and teaching purposes. This scenario has generated a lot of interest and more research on how first the process of knowledge acquisition is changing. There is excited attention among researchers, educators, education commentators and stakeholders on this aspect of learning. The new generations of techno savvy leaners joining institutions are a challenge to the old pedagogy of teaching. These young generations are creating a digital gap between the old ways of teaching and learning to new approaches in education. The nature of the generation change needs to bring some reforms in education especially in higher education in Kenya where electronic mobile devices penetration has escalated for the last ten years. This research paper, highlights issues around use of electronic mobile devices for knowledge acquisition purposes which if well utilized can aid the education systems in most African Countries in terms of access, affordability, ease of use and leaners wide interaction and independent study. The old pedagogy of the teacher being the absolute source of information is being transformed by the use of an array of emerging devices like Smartphone, ipads, laptops and others which are readily available to the leaner’s. The study was carried out among undergraduate and postgraduate students at the University of Nairobi, Kenya between 2016 to 2018.The researchers found out that, electronic mobile devices are with the students for ease of use. The study also found out that, some of leaners in higher institutions of learning are not well informed on how to utilize the mobile devices for learning purposes hence most of the time they are used for other purposes not related to learning. In general, most countries in Africa have tried to invest on internet connectivity, ICT Infrastructure, capacity building among others structure which can also be leveraged for Education needs.
Comprehension of the English National Character in Building Professional Linguistic Culture
Authors: Sabirova Diana Rustamovna , Solovyova Elena Gennadyevna , Pomortseva Nadezhda Pavlova , Antonova Svetlana Petrovna 
Published: September 2019

Abstract
The article discusses the integrative competence-based cultural approach to studying the complex and multifaceted world of the culture of the target language through comprehension of the English national character reflected in arts as a way to personal development, interdisciplinary professional mobility and professional culture of the student majoring in Linguistics. The English national character is revealed through its artistic understanding in such most ‘English’ genres as portrait, landscape and caricature, as well as in the perpendicular architectural style and features of landscape architecture. The authors have designated the content-semantic blocks of Linguistics and Culture Study courses to demonstrate the students who specialize in translation and interpretation the traditions reflected in the national character through the prism of art, thus revealing the semantics of the concept of the national character. The image of the English national character as constructed by English art is analyzed. Its main features are revealed: conservatism, patriotism, snobbery, respect of law and privacy, tolerance, politeness, practicality and rationality, conventionalism, eccentricity and sense of humor, contradiction and sometimes paradox. Interactive technologies that ensure the assimilation of educational material aimed at promoting national, ethnic and religious tolerance, respect of the values of a different culture, focus on cross-cultural communication, inculturation and socialization of the individual are presented in the article.
Genre and Stylistic Search of Vanguard Lyrics
Authors: Yuzmukhametova L. N. , Amineva V. R. , Nurmieva R. R. 
Published: September 2019

Abstract
In works of the Tatar poet R. Gatash the leading trends of national historical-literary process of the 1960-1980th were shown. The poet uses within one work mythopoetic language, tracks and an esthetics of “simple” [not stylistic] word which enter among themselves the dialogical relations. In this regard there is a need to consider various options of mutual illumination of different stage languages and the related ways of art completeness on the example of concrete works. The topicality of the conducted research is defined by need of theoretical judgment of the art and esthetic nature of nonclassical type of an art ensemble in relation to the Tatar literature of the 2nd half of the 20th century. In the solution of objectives using of a system and structural method is supposed. The works of domestic and foreign scientists devoted to problems of postmodernism and nonclassical type of an art ensemble had an impact on the concept of the conducted research. On the basis of the carried-out analysis different options of mutual illumination of different stage languages are allocated: mythological, conditional and poetic and “simple” word. It is established that the mythopoetic language and language of ladders which are going back to national poetry are exposed to internal transformations, becoming more difficult, individual and unpredictable. The conclusion is drawn on compliance to different figurative languages of various genre and semantic orientations and on formation in the poet’s works of a subject situation characteristic of nonclassical poetics.
Optimization and characterization of NiO thin films prepared via NSP technique and its P-N junction diode application
Authors: Saju Joseph , Balasundaram O.N. 
Published: September 2019

Abstract
The present work reports on the optimization of substrate temperature, molar concentration and volume of the solution of nickel oxide (NiO) thin films prepared by nebulizer spray pyrolysis (NSP) technique. NiO films were optimized and characterized by XRD, SEM, EDX, UV-Vis and I-V measurements. Based on XRD analysis, the molar concentration, volume of solution and substrate temperature of the prepared NiO films were optimized as 0.20 M, 5 mL and 450 °C for P-N diode applications. The XRD pattern of the optimized NiO film revealed cubic structure. The surface morphological variations and elemental composition were confirmed by SEM and EDX analysis. The optical properties were studied with UV-Vis spectrophotometer and the minimum band gap value was 3.67 eV for 450 °C substrate temperature. Using J-V characteristics, the diode parameters: ideality factor n and barrier height Φb values of p-NiO/N-Si diode prepared at optimum conditions, i.e. 450 °C, 0.2 M, 5 mL, were evaluated in dark and under illumination.
Suburban Identity in the Poetry of John Updike
Authors: Flajšar Jiří 
Published: September 2019

Abstract
This paper provides a close reading of a representative selection of suburban poems by the American writer John Updike (1932–2009). It also draws upon the existing scholarship by suburban studies historians (including Kenneth Jackson, Dolores Hayden, John Archer, and James Howard Kunstler), who have argued for the cultural importance of American suburbia in fostering identity, and develops the argument by literary critics including Jo Gill, Peter Monacell, and Robert von Hallberg, who have championed the existence of a viable suburban tradition in postwar American poetry. By scrutinizing poems from Updike’s early poetry, represented by “Shillington”, up to his closing lyric opus, “Endpoint”, the paper argues that Updike’s unrecognized importance is that of a major postwar poet whose lyric work chronicles, in memorable, diverse, and important ways, the construction of individual identity within suburbia, in a dominant setting for most Americans from the 1950s up to the present.
Aesthetic Universals in Neil Gaiman’s Post-Postmodern Mythmaking
Authors: Čipkár Ivan 
Published: September 2019

Abstract
Aesthetic theory, as reflected in both contemporary cognitive (Patrick Colm Hogan) and more traditional structuralist criticism (H.G. Widdowson), points to the dynamics between familiarity and surprise as the driving force behind the pleasure we derive from reading fiction. This paper explains how Neil Gaiman’s works, particularly his novel Neverwhere, utilize genre expectations and reinvent mythologies in order to captivate audiences in the current age of unprecedented access to information and a rather superficial intertextuality. The paper draws on Brian Attebery’s analyses of the literature of the fantastic to place Gaiman within the context of both modernist and postmodernist legacies, while proposing that his works could be best understood as representative of the current cultural paradigm, sometimes labelled as the pseudo-modern or post-postmodernism. The discussion of the shifting paradigm is used as a backdrop for the scrutiny of the devices employed in Gaiman’s writing: the pre-modern focus on storytelling, prototypicality, modernist “mythic principle”, postmodernist textual strategies, and utilization of current technologies and mass-communication media.
Clinical relevance of the borderline results of the Hybrid Capture 2 High-Risk HPV DNA assay with cervical samples collected in Specimen Transport Medium
Authors: Varl Jerneja , Ivanus Urska , Marinsek Ziva Pohar , Jerman Tine , Valencak Anja Ostrbenk , Poljak Mario , Prevodnik Veronika Kloboves 
Published: September 2019

Abstract

Background
The Hybrid Capture 2 (HC2) High-Risk HPV DNA assay serves as a triage test in the Slovenian national cervical cancer screening programme ZORA. To improve the limited analytical accuracy of HC2 test results near the cut-off value (1.0 relative light units/cut-off (RLU/CO)), we follow an internal protocol of repeating the test on all samples with borderline results within the 0.7-2.0 RLU/CO interval. The aim of the study was (i) to determine the clinical relevance of HC2 test results within three different “grey zones” for samples stored in Specimen Transport Medium (STM) and (ii) to determine whether the current algorithm of retesting “grey zone” STM specimens with the HC2 assay is clinically relevant.

Patients and methods
The study included 594 women between 20 and 65 years of age. All participating women were referred for colposcopy, and in cases of abnormal results, biopsy was performed. We assessed the distribution of HC2 test results and the corresponding proportion of cervical intraepithelial neoplasia grade 2 or worse (CIN2+) lesions in three different “grey zones” (1.0–2.5, 0.4–4.0 and 0.7–2.0 RLU/CO), retested specimens with results within a 0.4–4.0 RLU/CO interval and calculated the sensitivity and specificity for HC2 at different RLU/CO values.

Results
The proportion of specimens within 1.0–2.5, 0.4–4.0 and 0.7–2.0 RLU/CO intervals was 3.9%, 10.8% and 4.5%, respectively. The proportion of CIN2+ lesions within these “grey zones” was 2.5%, 5.6% and 1.2%, respectively. Retesting the samples did not detect any additional CIN2+ cases. Within the 1.0–2.5 RLU/CO interval, the sensitivity decreased from 93.8% to 91.4%, while the specificity increased from 63.3% to 67.5%; for the 0.4–4.0 RLU/CO interval, the sensitivity decreased from 95.1% to 89.5%, while the specificity increased from 56.8% to 69.4%; and for the 0.7–2.0 RLU/CO interval, the sensitivity remained nearly constant (94.4 vs. 93.2%), while the specificity increased from 60.6% to 66.4%.

Conclusions
Our results show that retesting STM samples within the “grey zones” is not necessary. Retesting samples in the negative “grey zone” does not increase sensitivity, and retesting in the positive “grey zone” is not followed by a less intensive management of women, since these women are recalled regardless of the results of the retest. Furthermore, the majority of samples retain the original HC2 results after retest, and the number of CIN2+ lesions among women with “grey zone” HC2 results is low.
Isolation, Screening and Response of Maize to Plant Growth Promoting Rhizobacteria Inoculants
Authors: Akintokun A.K. , Ezaka E. , Akintokun P.O. , Shittu O.B. , Taiwo L. B. 
Published: September 2019

Abstract
The use of plant growth promoting rhizobacteria (PGPR) as biofertilizer is a relatively safer, environment friendly and cost effective. This work was designed to assess plant growth promoting abilities of rhizobacteria and evaluate their effect on germination and growth of maize. The bacteria were isolated and screened for plant growth promoting abilities using Pikovskaya agar, Aleksandrov agar and Jensen media. Twelve isolates that showed multiple attributes were further screened for indole acetic acid (IAA) and gibberellic acid (GA) production; best five isolates were selected for further studies. The results of IAA and GA production showed a considerable amount of IAA and GA produced by the isolates which ranged between 9–94 and 21–97 mg l–1, respectively. The selected isolates identified as Bacillusmojavensis, Pseudomonas aeruginosa, Alcaligenes faecalis, Pseudomonas syringae and Bacillus cereus showed a significant difference(P≤0.05) in the amount of potassium(K) and phosphorus(P) solubilized at different source of K (KCl and mica powder) and P (Ca2PO4 and rock phosphate). The isolates also recorded significant level of nitrogen fixing ability with Alcaligenes faecalis strain P156 fixing the highest amount of nitrogen (11.4 mg N fixed per l) and least by Bacillus mojavensis strain NBSL51 (6.3 mg N fixed per l).The results of plant inoculation test showed that Bacillus cereus strain 20UPMNR significantly enhanced the root and shoot dry weight. All the selected isolates enhanced shoot and root length except Bacillus mojavensis which produced less effect on root length when compared to the control. These results have provided vital information for the development of a bio fertilizer for maize.
Strategi Peningkatan Kemandirian Desa Dan Pengembangan Ekonomi Masyarakat (Studi Pada Festival Seblang Desa Olehsari - Banyuwangi)
Authors: Permatasari Safrieta Jatu , Mahararta Made Bryan Pasek 
Published: September 2019

Salah satu festival di Banyuwangi yang menampilkan nilai-nilai kultural dan komersial yaitu festival Seblang di Desa Olehsari yang dinilai mampu memberikan dampak multiplier terhadap perekonomian warga desa, khususnya dengan semakin banyaknya wisatawan yang berkunjung dan melakukan aktivitas ekonomi dan pariwisata di Desa Olehsari ini. Hal ini tentu tidak terlepas dari peran penting aparatur atau perangkat desa yang mampu menjadi driver of change dari pembangunan desa yang berjalan, arah pengembangan desa dan strategi yang dilakukan. Hasil penelitian menunjukkan bahwa strategi peningkatan kemandirian desa dan pengembangan ekonomi masyarakat melalui event festival memiliki dampak yang cukup signifikan sebagai tambahan penghasilan warga dan dari iuran warga yang berjualan pada saat acara festival bisa dijadikan tambahan pemasukan desa melalui APBDes. Disamping festival seblang, pemerintah desa telah melakukan upaya lanjutan dengan diadakannya Kuliner Bengi Lan Lungguh Ngopi setiap sabtu malam minggu. Hasil penelitian menunjukkan bahwa pemerintah desa dalam mendukung strateginya membentuk Tim inovasi desa, yang memiliki tugas dan fungsi untuk menggali potensi baru yang bisa diangkat dan dikembangkan melalui program atau kegiatan lainnya, Sehingga diharapkan kedepan pemerataan ekonomi masayarakat di desa Olehsari bisa merata dan menyeluruh. Kata Kunci : Festival seblang, strategi peningkatan, kemandirian desa, pengembangan, ekonomi.
Current knowledge, attitude and practices of dental residents towards biomedical waste management: A cross sectional study
Authors: Kulkarni Sampada Suresh , Sushanth V. H. , Prashant G. M. , Imranulla Mohamed , Vivek H. P. , da Costa Fhelen Debbie 
Published: September 2019

Aim:
To assess the knowledge, attitude and practices towards biomedical waste (BMW) management among residents of dental colleges of Davangere city.

Methodology:
A cross- sectional questionnaire based study was carried out among 150 residents from dental colleges (85 from College of Dental Sciences and 65 from Bapuji Dental College and Hospital) in Davangere Karnataka. The responses were analyzed using Frequency distribution and Pearson Chi Square test using SPSS (Statistical package for social sciences, software Version 22.0)

Results:
94% residents said that they were aware about BMW management out of which 90% could correctly describe the BM waste. Out of 150, 71% residents were aware about the storage duration. Only 41.3% residents knew the correct symbol for biohazard. When asked about color codes for disposal of waste only 50.7% residents knew the color code for the disposal of human anatomical waste and 58.7% residents knew the correct color code for the disposal of used gloves and masks.

Conclusion:
Though majority of the residents had fair knowledge of BMW management, the need for training regarding their practice of BMW disposal should be the focus.
Knowledge, awareness and attitude of oral health and root canal treatment among medical professionals
Authors: Chugh Ankita , Rastogi Radhika , Choudhary Ashish , Singh Surjit , Chugh Vinay Kumar , Patnana Arun Kumar 
Published: September 2019

Background:
Oral health is also considered as an integral part of the overall health of individuals where it acts as a mirror of the body and general health. Medical professionals have an early opportunity to diagnose the signs of oral disorders and can help dental professionals for timely intervention.

Materials and Methodology:
After taking an informed consent, a standard questionnaire was asked to be filled by a total of three hundred and twenty seven participants (Doctors, Medical and Nursing students). Analyses were done with regard to knowledge, practice and awareness of oral dental health of the participants. The data was analyzed using chi-square test for categorical data.

Results:
Regarding the knowledge of oral health, 92% of the participants were aware that brushing prevents tooth decay and periodontal diseases. Regarding the attitude towards oral health, 81% of the participants were aware that dental check-up is necessary during pregnancy. Regarding awareness about oral health, 83% knew that oral and general health were related. Regarding root canal treatment, only 57-73% participants correctly responded to the given questionnaire. However, a statistically significant difference was observed between medical and nursing professionals regarding knowledge pertaining to oral health and root canal treatment. The oral health knowledge, attitude and awareness was limited to very few areas like importance of brushing, the importance of maintaining oral health during pregnancy and relation of oral and general health. However, knowledge about preserving the grossly decayed tooth by root canal treatment and its success was very limited in medical professionals.

Conclusion:
Medical professionals have better knowledge, awareness and attitude about oral health than nursing students and faculty.