bluuebunny/crossref_metadata_2025_split huggingface dataset:
Improving the efficiency of operational measures on reducing the sediment capture in the irrigation system water intake
Authors: Naumova Tatyana V. , Kusher Anatoliy M. , Рikalova Irina F. 
Published: October 2019

Introduction. The article considers operational measures of channel process regulation in the headwater of low-pressure front water intake located on rivers with abundant sediment loads. In addition to deep hydraulic flushing, the study proposes the method of task-oriented handling of the watergate screens. It allows reducing the amount of irrigation system channel siltation and significantly reducing the expenses for mechanical cleaning. An analysis of the problems of practical implementation of hydraulic methods to reduce the sediment capture in water intakes and the necessity of moving to the advanced technological level of irrigation system management is given. The international experience of irrigation system management modernization based on the principle of integration and activation of interested parties in the decision-making process is considered.
Materials and methods. The studies of hydraulic methods of impact on channel processes during the water intake operation were carried out on physical eroded models (large-scale one and fragmented one). When conducting field research, the article analyzed the economic situations in addition to the hydraulic studies.
Results. The research has developed a schematic diagram for the creation of artificial circulation zones, Based on the results of the research on a large-scale field eroded model of the frontal water intake. This makes it possible to redirect a part of the sediment flow from the water intake to the spillway dam open gates and reduce the channel siltation intensity. The dependences were obtained for the amount of sediment captured in the water intake on the ratio of water flow taken into the main channel and discharged through the bottom flushing galleries, which allow interactive schedule adjustment of water supply to agricultural producers depending on hydrological and climatic conditions.
Conclusions. The hydraulic methods usage scale and their efficiency depend on applying modern analytical methods and digital technologies in the development of operational patterns as well as on the improvement of the regulatory framework and the organizational and economic mechanism for the irrigation system management.
Evaluation of physical deterioration of roofs of apartment buildings taking into account technological features of repair
Authors: Semenov Aleksandr S. , Zakharova Tatiana V. 
Published: October 2019

ANNOTATION
Introduction. Capital repairs is aimed at the elimination of physical wear and tear, the accuracy of which determines the need for and the order of execution of works. Methods for determining physical deterioration in the volume of scientific publications are currently relevant. Most of the overhaul falls on the roof structure.
Materials and methods. The project of building of the model series 1-447 was used as the materials. The method of system analysis was used to consider the roof structure as a complex system and the software package “GRAND-Estimate” to determine the cost.
Results. The analysis of the existing methods of assessing the physical deterioration of roofs of apartment buildings with the identification of its shortcomings. The roof structure is considered as a complex system consisting of a set of interrelated elements. Signs of physical wear for roof elements are grouped. Repair works for elimination of the damages which have appeared in the course of physical wear are offered. The calculated specific gravity of the roof elements, given the technological features of the repair. A diagram of the ratio of unit costs for new construction and repair of roof elements. A new method of determining the physical deterioration of roofs, which allows more accurately determine the need for and the order of major repairs.
Conclusions. Was proved that the use of this technique will reflect more reliably the state of the object under study. It is offered its further application to other elements of apartment houses of various standard series.
Determining the buyer-supplier relationships in international market: evidence of Indonesian products
Authors: Febrianny Ervyna Rizki , Purwanegara Mustika Sufiati 
Published: October 2019

This paper examines how trust and commitment impact repurchase intention and relationship performance in international market from overseas buyers to Indonesian suppliers. To achieve this objective, data were collected through a survey using a structured questionnaire to overseas buyers who have been engaging with Indonesian suppliers. A total respondent of 84 were collected. A confirmatory factor analysis was measured in this study to test the reliability and validity of the measurement model. The Partial Least Square technique also was used to test the conceptual framework of this study. The result shows that trust is significantly influenced commitment in the International buyer-supplier relationship. Commitment also significantly influenced repurchase intention and relationship performance of overseas buyers in buying Indonesian products.
Financial Reporting Comparability and Accounting-Based Relative Performance Evaluation in the Design of CEO Cash Compensation Contracts
Authors: Nam Jonathan 
Published: October 2019

ABSTRACT
This study examines how cross-firm differences in financial reporting practices affect how peer-firm accounting information is used to evaluate CEO performance. I propose that efficient relative evaluation using accounting performance requires peer firms to have comparable financial reporting systems, allowing boards to reduce the information processing costs associated with differences in firms' financial reporting practices. Supporting this view, when peer selection takes financial reporting comparability into account, I find evidence that the earnings of peer firms with high financial reporting comparability serve as a performance benchmark for determining CEOs' cash compensation. My paper empirically corroborates the substantial anecdotal evidence of the use of peer firms' accounting performance as a significant element in boards' evaluation of CEO performance.
JEL Classifications: D8; G3; J33; M41.
Does Litigation Deter or Encourage Real Earnings Management?
Authors: Huang Sterling , Roychowdhury Sugata , Sletten Ewa 
Published: October 2019

ABSTRACT
In this paper, we rely on an exogenous shock to examine the impact of litigation risk on real earnings management (REM). We conduct difference-in-differences tests centered on an unanticipated court ruling that reduced litigation risk for firms headquartered in the Ninth Circuit. REM increases significantly following the ruling for Ninth Circuit firms relative to other firms, consistent with litigation risk deterring REM. Additional analyses reveal that REM rises more following the ruling when firms issue more optimistic disclosures. The evidence is consistent with litigation deterring REM by constraining managers' ability to issue optimistic and misleading disclosures that can conceal the myopic and opportunistic motives underlying REM. We further document that an increase in REM in response to a decline in litigation risk is more pronounced when managers have higher incentives to manipulate earnings and governance mechanisms are weaker.
The Effect of Office Changes within Audit Firms on Clients' Audit Quality and Audit Fees
Authors: Hollingsworth Carl W. , Neal Terry L. , Reid Colin D. 
Published: October 2019

SUMMARY
While prior research has examined audit firm and audit partner rotation, we have little evidence on the impact of within-firm engagement team disruptions on the audit. To examine these disruptions, we identify a unique sample of companies where the audit firm issuing office changed but the audit firm did not change and investigate the effect of these changes on the audit. Our results indicate that companies that have a change in their audit firm's issuing office exhibit a decrease in audit quality and an increase in audit fees. In additional analysis, we partition office changes into two groups—client driven changes and audit firm driven changes. This analysis reveals that client driven changes are more likely to result in a higher audit fee while audit quality is unchanged. Conversely, audit firm driven changes do not result in a higher audit fee but do experience a decrease in audit quality.
Are External Auditors Concerned about Cyber Incidents? Evidence from Audit Fees
Authors: Li He , No Won Gyun , Boritz J. Efrim 
Published: October 2019

SUMMARY
While the importance of addressing cybersecurity is widely acknowledged, there is no explicit requirement by regulators or standard setters for auditors to do so. This paper investigates (1) whether external auditors respond to cyber incidents by charging higher audit fees, (2) whether they anticipate and price material cybersecurity risk before cyber incidents occur, and (3) whether increases in audit fees for firms experiencing a cyber incident in the current period are associated with subsequent cyber incidents. We find that only cyber incidents are associated with increases in audit fees and that the association is driven by more severe incidents. We also find that increases in audit fees are smaller for firms with prior cybersecurity risk disclosure after 2011 when the SEC issued cybersecurity disclosure guidance. Finally, larger increases in audit fees for firms experiencing cyber incidents in the current period are associated with a lower likelihood of subsequent cyber incidents.
Chemical Speciation and Mobility of Heavy Metals in Soils Around Nasara Sack and Packaging Company Akwanga, Nigeria
Authors: Yerima Emmanuel Amuntse , Hikon B.N. , Ogbodo C.V. , Ataitiya H. , Ani J.D. 
Published: October 2019

This study quantified and assessed the mobility of iron, nickel, cobalt and lead in soils around a sack and packaging company using indices such as mobility factor and risk assessment code. The results evaluating the mobility factor of heavy metals in soils around the sack and packaging company reveal that all the metals determined exceed the minimum limit of 10% mobility factor and are mobile with the mobility factor being in the order of: Ni > Pb > Co > Fe in the test soil. The risk assessment of heavy metals in the area based on risk assessment code ranged from low risk to medium risk (1-30%) where the risk level of the heavy metals is in the order: Co > Ni > Pb > Fe in the test soil.
The Complete Solution of some Kinds of Linear Third Order Partial Differential Equations with Three Independent Variables and variable coefficients
Authors: Naser Rusul Hassan , Hanoon Wafaa Hadi , Mohsin Layla Abd Al-Jaleel 
Published: October 2019

In this paper we find the complete solution of some kinds of linear third order partial differential equations of variable coefficients with three independent variables which have the general form Where A,B,â€¦,T are variable coefficients . By use the some assumptions will transform the above equation to thenonlinear second order ordinary differential equations
Bioassay and alpha spectrometry in indirect monitoring of Spanish workers exposed to enriched uranium
Authors: Sierra Inmaculada , Hernández Carolina , Albendea Paula , López Maria Antonia 
Published: October 2019

Abstract
Workers at risk of exposure to uranium compounds should be monitored and their internal exposure quantified in terms of committed effective dose E(50) in mSv. In vitro bioassay methods can quantify uranium in urine and faeces at low activity levels. Alpha spectrometry (AS) is the most common method used for monitoring alpha-emitting radionuclides in internal dosimetry services. It provides isotopic information and low minimum detectable activity (MDA) values (≤0.50 mBq per sample). This study reports the results of a five-year monitoring of workers exposed to uranium at a Spanish Juzbado facility, which produces nuclear fuel elements enriched with up to 5 % of 235U. Monitoring included about 100 workers per year, most of whom had worked at the facility for more than 10 years before the individual monitoring programme was established. We analysed nearly 550 samples of more than 200 workers over five years. The obtained results indicate that workers were adequately protected from uranium exposure through inhalation and had an acceptably low chronic intake at the facility.
An overview of microtubule targeting agents for cancer therapy
Authors: Karahalil Bensu , Yardım-Akaydin Sevgi , Nacak Baytas Sultan 
Published: October 2019

Abstract
The entire world is looking for effective cancer therapies whose benefits would outweigh their toxicity. One way to reduce resistance to chemotherapy and its adverse effects is the so called targeted therapy, which targets specific molecules (“molecular targets”) that play a critical role in cancer growth, progression, and metastasis. One such specific target are microtubules. In this review we address the current knowledge about microtubule-targeting agents or drugs (MTAs/MTDs) used in cancer therapy from their synthesis to toxicities. Synthetic and natural MTAs exhibit antitumor activity, and preclinical and clinical studies have shown that their anticancer effectiveness is higher than that of traditional drug therapies. Furthermore, MTAs involve a lower risk of adverse effects such as neurotoxicity and haemotoxicity. Several new generation MTAs are currently being evaluated for clinical use. This review brings updated information on the benefits of MTAs, therapeutic approaches, advantages, and challenges in their research.
Association between shift work and obesity in a large sample of Iranian steel industry workers
Authors: Rabanipour Najmeh , Roohafza Hamidreza , Feizi Awat , Amani Tirani Shahnaz , Sarrafzadegan Nizal 
Published: October 2019

Abstract
Obesity is associated with several chronic diseases, and previous research suggests that shift work could be associated with the risk of overweight and obesity, but the results remain inconclusive. Furthermore, only a few studies report related findings for industrial workforce with high job-related stress. The aim of this cross-sectional study was to see if such association exists in a large sample of 3063 industrial workers in a developing country. The sample was selected among 16,000 steel company workers through multistage cluster sampling. We took anthropometric measurements, including body mass index (BMI), waist circumference (WC), and waist-to-hip ratio (WHR). Information about potential confounders was collected with a self-administered questionnaire. The association between shift work and both general and abdominal obesity was established with multinomial and binary logistic regression analysis. The study sample consisted of 1683 (54.9 %) rotational shift workers and 1380 (45.1 %) day workers. Shift work was significantly associated with higher risk of overweight after adjusting for the impacts of potential confounders (OR=1.2; 95 % CI:1.04–1.4) but not with abdominal obesity. This study established that shift work was an independent risk factor for overweight in industrial shift workers. Modification of working schedules is recommended, particularly for prolonged, continuous shift work.
Chemical composition and antioxidant, cytotoxic, and insecticidal potential of Valeriana alliariifolia in Turkey
Authors: Sen-Utsukarci Burcu , Taskin Turgut , Goger Fatih , Tabanca Nurhayat , Estep Alden S. , Kessler Sonja M. , Akbal-Dagistan Ozlem , Bardakci Hilal , Kurkcuoglu Mine , Becnel James , Kiemer Alexandra , Mat Afife 
Published: October 2019

Abstract

Valeriana is a common plant species used for various healing purposes in folk medicine since antiquity. This study investigates the phytochemical profile, antioxidant, cytotoxic, and insecticidal activity of Valeriana alliariifolia Adams, a species that has traditionally been used in Turkey. For the analyses we prepared four root extracts of V. alliariifolia Adams using hexane (HM1), chloroform (CM1), ethanol (EM1), and water (WM1) for maceration. Additionally, two extracts were also prepared from its roots by maceration separately with ethanol (EM2) and water (WM2). One sample was prepared as a water infusion (WI), according to the procedure used in Turkish traditional medicine. The 2,2-Diphenyl-1-picrylhydrazyl (DPPH) scavenging and 2,2’-azino-bis(3-ethylbenzothiazoline-6-sulphonic acid (ABTS) radical cation scavenging activity tests showed that ethanol extracts had the strongest antioxidant activity: EM1 (IC50 – DPPH: 17.694 µg/mL; ABTS: 23.8 µg/mL) and EM2 (IC50 – DPPH: 20 µg/mL; ABTS: 21.5 µg/mL). The hexane extract, HM1, was the most cytotoxic (IC50<10 µg/mL against HepG2 and HUVEC) and EM2 strongly cytotoxic (IC50<10 µg/mL against HepG2 and IC50: 11.96 µg/mL against HUVEC). The extracts with demonstrated cytotoxic activities were further examined to check their insecticidal activity against adult female mosquito Aedes aegypti and first instar Ae. aegypti larvae. HM1 was the most effective (90±10 %), which was consistent with its cytotoxic activity. Because of the high antioxidant, cytotoxic, and insecticidal activities, we ran phytochemical analyses of the HM1, EM1, and EM2 extracts with GC-MS (for HM1) and LC-MS/MS (for EM1 and EM2). We also analysed the composition of the essential oil obtained from V. alliariifolia roots by micro-distillation in order to compare its content with HM1, which contains volatile compounds. Phytochemical analyses revealed that the major compound in HM1 was isovaleric acid (16 %) and in the essential oil 1,8-cineole (2.9 %). EM1 and EM2 contained 5-O-caffeoylquinic acid (chlorogenic acid), verbascoside (acteoside), and 3,5-dicaffeoylquinic acid as major components. In the light of our findings and available literature, we can conclude that V. alliariifolia has a good bioactive potential that could be used for different purposes, including the development of new agents for the treatment of various diseases. The difference in the content between the essential oil and HM1 was remarkable. It suggests that the variability observed in the activity of the samples was a result of composition and that, therefore, the aim of treatment should dictate which type of preparation is to be selected. An added value of our study is that it determined verbascoside and methylquercetin rutinoside for the first time in the Valeriana extracts.
In search of optimal psychoactivation: stimulants as cognitive performance enhancers
Authors: Rozenek Emil Bartosz , Górska Monika , Wilczyńska Karolina , Waszkiewicz Napoleon 
Published: October 2019

Abstract
An increasing number of people, students in particular, seek substances that improve their cognitive functioning. The most popular group of pharmacological cognitive enhancers (PCEs) are stimulants. Available studies suggest a small beneficial effect of methylphenidate and amphetamine on memory, executive functions, and processing speed. However small, this effect can make the difference between success and failure. In recent years, research has focused on the additional beneficial effect on the emotional state, increased motivation, and placebo-induced cognitive enhancement. This paper briefly reviews the latest and most important research on the relationship between popular stimulants and cognitive enhancement. One cannot understand this relationship without understanding the Yerkes-Dodson law, which explains the relationship between the degree of arousal and performance. It suggests that the effect of stimulants is a dose-dependent continuum. This law has repeatedly been confirmed by studies in which an optimal level of psychoactivation for cognitive enhancement was obtained with low stimulant doses, whereas exceeding the effective dose resulted in cognitive deficits, psychomotor agitation, and addiction. A separate section has been devoted to modafinil, an increasingly popular stimulant that differs from the rest in neurochemical profile and behavioural effects.
The occurrence of the Tulip breaking virus in tulips in the northern part of Turkey
Authors: Deligoz Ilyas , Sevik Mehmet Ali 
Published: October 2019

Abstract
The tulip (Tulipa sp.) is one of the most important ornamental bulbous plants, which has been cultivated as a cut-flower, potted, and garden plant, and used for landscaping in Turkey. This study investigated the occurrence of a viral disease in the tulip cultivars Strong Gold, Pretty Woman and Purple Prince that causes striping of the leaves, flames of different colours on the petals and mosaic patterns on the leaves, in Samsun province of Turkey. Surveys of virus-infected tulip plants were carried out in the Middle Black Sea Region of Turkey in 2015-2016. A total of 212 samples were collected from four locations and checked by biological, serological and molecular methods for the presence of the Tulip breaking virus (TBV). TBV was detected in the leaves and flowers by double-antibody sandwich enzyme-linked immunosorbent assays (DAS-ELISA) in the tulip cultivars (15.5%) tested from Samsun province. TBV infection was found at the highest rate in the cultivar Strong Gold (19.7%), followed by Pretty Woman (14.1%) and Purple Prince (12.8%). The presence of TBV in samples was further confirmed by reverse transcription polymerase chain reaction (RT-PCR) assays. This is the first report on TBV naturally infecting tulips in Samsun province, Turkey.
The Impact of Crises on the Intellectual Capital of Companies in the Food Sector
Authors: Garncarz Jakub , Mierzejewski Mateusz 
Published: October 2019

AbstractBoth the financial crisis of the first decade of the 21st century, as well as the deterioration of trade relations between the European Union and the Russian Federation were events that significantly affected the functioning of the largest listed companies on the food market: on the one hand, aggravating the conditions of economic functioning, on the other hand creating a stimulus to seek new innovative solutions to help companies survive on the market. The aim of the work was to present the impact of crises on the intellectual capital of WIG-Food index companies, which is an indirect measure of innovation. The MV/BV and q-Tobin index were used for the study, as well as selected quantitative methods: multiple regression, Ward’s method and seasonal additive decomposition. The results of the work indicate that the companies are divided into two groups, within which similar trends in shaping intellectual capital are observed. In addition, one of the groups clearly noticed the impact of the financial crisis and the introduction of an embargo on the shaping of intellectual capital.
Stock-Flow Adjustment – Only a Residual Value? Evidence from European Union Countries
Authors: Banaszewska Monika 
Published: October 2019

Abstract
The aim of the article is to investigate the fiscal determinants of stock-flow adjustment (SFA). Previous literature suggests that SFA may be used strategically to reduce budget deficit and public debt. As such, SFA impairs fiscal transparency and may endanger fiscal sustainability. Therefore, special attention should be paid by economists and policymakers. The study pertains to the European Union countries in the years 2005-2016. The empirical analysis supports the hypothesis that SFA is inversely related to public debt, whereas the inverse relationship between budget balance and SFA is not confirmed. The article contains additional analyses for selected components of SFA as well as narrower time and space coverage.