bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Effects of Organizational Risk Appetite and Social Pressure on Aggressive Financial Reporting Behavior
Authors: Brink Alisa G. , Gouldman Andrea , Victoravich Lisa M. 
Published: January 2018

ABSTRACT
This study uses an experiment to investigate how an organization's risk appetite statement (conservative versus aggressive) and source of social pressure (conformity pressure from a peer versus obedience pressure from a superior) combine to influence management accountants' aggressive financial reporting behavior. Specifically, we focus on whether social pressure arising from a superior relative to pressure from a peer may undermine a conservative risk appetite. We find that management accountants' aggressive financial reporting judgments are more responsive to obedience pressure relative to conformity pressure in the presence of a conservative risk appetite, which suggests that pressure from a superior may reduce the effectiveness of a conservative risk appetite. Our study contributes to understanding how factors at the individual, social, and organizational level combine to influence management accountants' aggressive financial reporting behavior.
Data Availability: The data used in this study are available upon request from the authors.
Using Qualtrics Panels to Source External Auditors: A Replication Study
Authors: Holt Travis P. , Loraas Tina M. 
Published: January 2018

ABSTRACT
The use of Qualtrics Panels to source external financial statement auditors presents an innovative and efficient way of gathering these somewhat difficult to obtain experimental participants. In this paper, we offer insights to behavioral accounting researchers regarding the efficacy of using this method. First, we discuss the many benefits afforded using Qualtrics Panels. Second, we highlight potential risks that researchers should be aware of surrounding these panels. Next, we provide examples of tools that researchers can employ to increase the quality of data received by these panels. Finally, we replicate two current behavioral audit studies to better understand the suitability of these participants. Our results indicate that Qualtrics Panels present a promising avenue for obtaining external auditor participants when the research context is applicable to a broad spectrum of auditors. Even then, researchers should exercise caution in the decisions made surrounding the use of these panels.
Processo de Ensino da Língua Portuguesa para Imigrantes Haitianos
Authors: Moura Maria Lourdes de 
Published: January 2018

Nos últimos tempos, mudanças significativas vêm ocorrendo no ensino de português como língua estrangeira (PLE), em decorrência da nova demanda de imigrantes que entra no Brasil. Estas pessoas chegam, muitas vezes, em situações de vulnerabilidade e precisam aprender a língua em caráter de urgência para a integração coletiva como convivência no trabalho e na comunidade. Neste cenário, dá-se conta de que o país não está preparado para acolher esta população e possibilitar o aprendizado da língua portuguesa, que seria a primeira ação de acolhimento. Conscientes dessa realidade, nosso objetivo, neste artigo, é apresentar nossa proposta de pesquisa que visa analisar como acontece o processo de ensino de língua portuguesa para um grupo de imigrantes haitianos, adultos, trabalhadores da linha de produção em fabrica de fios da cidade de Toledo, região oeste do Paraná. Nossa proposta é promover formas de ensino que contemplem a necessidade deste grupo, proporcionando práticas pedagógicas dentro de metodologias que permitam utilizar recortes da comunicação das práticas cotidianas destes sujeitos, apresentando-lhes um aprendizado da língua-alvo de forma significativa, a partir da perspectiva do multiletramento. Metodologicamente, trata-se de uma pesquisa qualitativa interpretativista, de cunho etnográfico, ancorada pela pesquisa-ação. Como base teórica, sustentamos a pesquisa na Linguística Aplicada (PENNYCOOK, 2006; MOITA LOPES 2006; dentre outros); em reflexões que alicerçam o letramento (FREIRE, 1987); nos Novos Estudos do Letramento (STREET 2003; BARTON 1994; BARTÃO e HAMILTON 1998; GEE 2004, 2005; DIONÍSIO 2007a, 2007b) e nas abordagens de Ensino da Língua Portuguesa como L2/LE (ALMEIDA FILHO, 2001, 2002).
Pemanfaatan Teknologi Informasi dan Komunikasi pada Pesantren Rakyat Sumber Pucung Malang
Authors: Anwas Oos M 
Published: January 2018

This study aimed at determining how the use of Information and Communication Technology in the Islamic Boarding School Al-Amin Malang, East Java. The study used aÂ qualitative approach with descriptive methods. Data were collected through observationÂ and interviews of leaders of schools, the students, local governments and communitiesÂ around the schools. The data analysis use descriptive analysis. The results of this studyÂ revealed that although the infrastructure and application systems is still relatively limited,Â but the school leadership has a strong commitment to using Information and Communication Technology in schools. Infrastructure limitations overcome by optimizing of InformationÂ and Communication Technology availability equipment by each students and the community.Â Utilizing Information and Communication Technology, teaching religion to be dynamic andÂ interesting, more diverse media and content (text, images, audio, video, animation, andÂ simulation), the time and place for learning more fleksible, and the students are trained toÂ develop content to be shared via the Internet. Similarly, the use of Information and Communication Technology can re-dynamize culture, and local wisdom (Jagong Maton) andÂ empowerment (Posdaya) around schools. This study concluded that although theÂ infrastructure is relatively limited but the school leadership has a strong policy andÂ commitment to using Information and Communication Technology can be optimized.ABSTRAKÂ Â Penelitian ini bertujuan untuk mengetahui bagaimana pemanfaatan Teknologi Informasi dan Komunikasi di Pesantren Rakyat Al-Amin Malang Jawa Timur. Penelitian menggunakan pendekatan kualitatif dengan metode deskriptif. Pengumpulan data dilakukan melalui pengamatan dan wawancara terhadap pimpinan pesantren, para santri, pemerintah setempat, dan masyarakat sekitar pesantren. Analisis data menggunakan analisis deskriptif. Hasil penelitian membuktikan bahwa walaupun secara infrastruktur dan sistem aplikasi masih relatif terbatas, pimpinan pesantren memiliki komitmen yang kuat dalam memanfaatkan Teknologi Informasi dan Komunikasi di pesantren. Keterbatasan infrasruktur diatasi dengan mengoptimalkan produk Teknologi Informasi dan Komunikasi Â yang dimiliki masing-masing santri dan masyarakat. Melalui Teknologi Informasi dan Komunikasi, pembelajaran agama menjadi dinamis dan menarik, media dan konten lebih beragam (teks, gambar, audio, video, animasi, dan simulasi), waktu dan tempat belajar lebih fleksibel, serta para santri dilatih membuat konten untuk berbagi melalui internet. Begitu pula pemanfaatan Teknologi Informasi dan Komunikasi dapat menggerakan kembali budaya dan kearifan lokal (Jagong Maton) serta pemberdayaan masyarakat (Posdaya) di sekitar pesantren. Studi ini disimpulkan bahwa walaupun secara infrastruktur relatif terbatas namun kebijakan dan komitmen pimpinan Pesantren Rakyat sangat kuat sehingga pemanfaatan Teknologi Informasi dan Komunikasi dapat optimal.
NOVA CONFIGURAÇÃO DO ESTADO A PARTIR DA LÓGICA DO MERCADO INTERNACIONAL: AS DIFICULDADES PARA MANUTENÇÃO DOS DIREITOS SOCIAIS
Authors: Oliveira Lourival José 
Published: January 2018

Pretendeu-se no presente artigo estudar a nova configuração do Estado nacional como um dos resultados do processo de globalização econômica, que dentro de uma ordem cíclica, também redesenhou os princípios da ordem econômica, segundo os parâmetros de uma economia transnacional. Concluiu-se que um dos pontos principais para essa nova configuração deveu-se a adoção de novos paradigmas mercadológicos, dentro os quais a “desterritorialização” da economia e a limitação do poder político que se encontrava centrado no Estado nação. Concluiu que a produção normativa estatal está cada vez mais cedendo espaço para a chamada produção informal advinda do mercado transnacional, produto de forças concorrenciais internacionais, tendo como a finalidade atender a rapidez das transformações mercadológicas, sintetizadas na segurança e eficácia dos contratos. O Estado busca criar uma coparticipação com os interesses desse mesmo mercado, como a única alternativa para a manutenção do mínimo dos direitos sociais. Adotou-se o método dedutivo, com pesquisas bibliográficas.
Efeito de diferentes concentrações de progesterona em dispositivos vaginais sobre a dinâmica folicular de novilhas Holandesas (Bos taurus) submetidas à IATF
Authors: Veras Guilherme Aniceto , Souto Paulo Francisco Maciel Póvoas , Ferreira-Silva José Carlos , Nascimento Pábola Santos , Guido Sebastião Inocêncio , Santos Filho Antônio Santana , Oliveira Marcos Antônio Lemos , Bartolomeu Cláudio Coutinho 
Published: January 2018

Avaliou-se o efeito de diferentes concentrações de P4 [0,75g (T1) e 1g (T2)] sobre a dinâmica folicular de novilhas púberes submetidas à IATF. No D0 do protocolo, as fêmeas do T1 (n=10) e do T2 (n=9) receberam P4 em dispositivos intravaginais e, intramuscularmente, 2mg de BE. No D7 aplicou-se 530μg de cloprostenol e 300 UI de eCG, no D8 removeu-se os dispositivos, no D9 administrou-se 1 mg de BE e no D10 realizou-se a inseminação. A sincronização da onda folicular ocorreu em 100% das fêmeas. O diâmetro (mm) do folículo dominante (FD), avaliado no D9, o diâmetro máximo do FD o diâmetro máximo do folículo ovulatório (FO) não havendo diferença (P>0,05) entre os tratamentos. A média de crescimento diário dos folículos foi maior (P<0,05) no T1 (1,6±0,12) do que no T2 (1,0±0,18). O diâmetro do FD das novilhas do T1 e do T2 não diferiu (P<0,05), tanto das que ovularam quanto das que não ovularam. O diâmetro do FD entre as novilhas que ovularam com o daquelas que não ovularam foi maior (P<0,05) tanto no T1 (14,8±0,6 vs 9,6±0,7) quanto no T2 (11,2±1,6 vs 7,7±0,03). A porcentagem de prenhez não diferiu entre T1 e T2. Os resultados indicam que ambas as dosagens de P4 são eficientes para induzir a emergência da nova onda folicular, controlar o crescimento folicular e sincronizar a ovulação de novilhas púberes.
O Princípio da Eficiência Econômico-Social: Uma Proposta de Vetor do Free Trade ao Fair Trade
Authors: Stelzer Joana Stelzer , Chaves Daniel Rocha 
Published: January 2018

A presente pesquisa avaliou a possibilidade do Princípio da Eficiência Econômico-Social (PEES) servir de matriz teórica interpretativa, no âmbito do comércio internacional, para uma desejável transição de um modelo de Free Trade para Fair Trade. O estudo considerou a diversidade fenomenológica social, especialmente sob a ótica da Análise Econômica do Direito. Além disso, foi traçado um panorama do comércio externo, apontando dificuldades e desafios. O método de pesquisa utilizado foi o hipotético-dedutivo, os estudos foram bibliográficos. Quanto aos fins, a pesquisa foi descritiva e explicativa. Os resultados foram expostos em forma de textos.
Effect of Audit Committee Expertise and Meeting on Earnings Quality in Indonesian Listed Companies: A Conceptual Approach
Authors: Surbakti Lidya Primta , Binti Shaari Hasnah , Ahmed Bamahros Hasan Mohammed 
Published: January 2018

Purpose: The purpose of this paper will focus on monitoring and improving corporate governance through earnings quality. In particular, audit committee effectiveness is seen as a significant factor in ensuring effective corporate governance and in view of this, the aim of this paper is to develop a conceptual framework that will examine the impact expertise, meeting and meeting attendance on the earnings quality of companies.
Methodology: Future empirical studies could be conducted quantitatively with secondary data. The report from annual reports of companies listed in Indonesia Stock Exchange (IDX) starting from the period of implementation of the new code on implementation guideline in 2013.
Implication: In fact, the main issue was centered on financial reporting manipulations and there is need to examine and develop a mechanism that in addition, agency theory is expected to explain the above three factors in providing explanation to accounting information that relates to the earnings quality under study. Finally, it is expected that future empirical studies with this conceptual framework can enhance earnings quality for users of financial statements such as: investors, creditors, shareholders and other stakeholders in Indonesia and beyond.
Relationship between Situational Inhibitors and Informal Learning amongst Accountants
Authors: Syahir Abdul Wahab , Selamat Mohamad Hisyam , Saad Ram Al-Jaffri , Mat Mohd. Amir 
Published: January 2018

Purpose: Informal learning activities are important for chartered accountants in public accounting firms to develop and maintain knowledge and skills within the professional environment. However, recent evidence indicates that situational inhibitors to the learning exist in their working environment. Thus, the objective of this research is to examine the relationship between situational inhibitors and informal learning activities amongst the accountants.
Design/Methodology/Approach: A total of 260 chartered accountants in the firms across Malaysia participated in this study. The data of the study was collected through mail survey approach and analysed using correlation analysis.
Findings: The findings indicated that lack of time and lack of support from others inhibited the accountants' informal workplace learning activities. The evidence suggests that accountants who face these two constraints at the workplace, would be less likely to engage in informal learning activities.
Implications/Originality/Value: This study adds to previous literature by testing the relationship between situational inhibitors and the accountants' informal learning activities. Practically, the research findings are critical for accounting profession in developing appropriate strategies to overcome the identified problems.
An Alternative Explanation for Stock Price Increases among the S&P 500 following a Stock Buyback Announcement
Authors: Munoz Jr Jose Emilio 
Published: January 2018

Purpose: The purpose of this paper is to investigate an alternative, more basic explanation for stock price increases among the Standard & Poor's 500 Index following a stock buyback announcement than the signaling theory offered in current literature.
Methodology: Three related sets of data were collected and analyzed for 1,858 individual S&P 500 stock buyback announcements occurring during the period 2005-2015: First, the actual stock prices for 6 different times from the buyback announcement date (t) to one year after (t+365); second, the S&P 500 Index for the same dates; and third, the mathematical price of the stock resulting from the reduction in buyback shares.
Results: The results demonstrate that the greatest contributor to the post-buyback-announcement share price increase is due to the combination of general market moves (S&P 500 Index) and the mathematical reduction in shares occurring from the buyback. No support is found for the signaling theory.
Implication: This research presents a conceptually yet empirically supported framework to describe the significance of the mathematical reduction in shares as a contributing factor in the post-buyback-announcement share price increase as compared to alternatives offered in the current literature. This paper is particularly useful for those who study stock market behavior and the causes of the share price increase that follow a stock buyback announcement.
Effect of Dividend Payment on Stock Prices of Commercial Banks in Nepal: Panel Approach
Authors: Bhattarai Yuga Raj 
Published: January 2018

This study has examined the effect of dividend payment on stock prices of commercial banks in Nepal. The study has adopted causal comparative research design. The secondary data of six commercial banks were collected during 7 years (2010 to 2016) period. Data were analyzed using both descriptive and inferential statistics. From the empirical analysis this study found a significant positive relationship between share price and dividend payment. This study concludes that payment of dividend positively affect share price of Nepalese commercial banks.Economic Journal of Development Issues Vol. 21 & 22 No. 1-2 (2016) Combined Issue, Page: 55-68
Pour un management paradoxal de nos pratiques de recherche
Authors: de Vaujany François-Xavier 
Published: January 2018

En séparant élaboration et communication des connaissances, enseignement et recherche, événements A et B, le monde académique en gestion a produit des ruptures profondes. L’auteur relie ce problème à deux logiques scientifiques actionnées de façon contradictoire, sans durée et sans simultanéité : l’hétéronomie (avec les plateformes du « nouveau » monde) et l’isonomie (avec les communautés de l’ « ancien » monde). Les écrits de Merleau-Ponty permettent d’identifier des voies de réconciliation paradoxales illustrées par les expérimentations d’un collectif d’académiques (RGCS).
Elemental Abundances of Kepler Objects of Interest in APOGEE. I. Two Distinct Orbital Period Regimes Inferred from Host Star Iron Abundances
Authors: Wilson Robert F. , Teske Johanna , Majewski Steven R. , Cunha Katia , Smith Verne , Souto Diogo , Bender Chad , Mahadevan Suvrath , Troup Nicholas , Prieto Carlos Allende , Stassun Keivan G. , Skrutskie Michael F. , Almeida Andrés , García-Hernández D. A. , Zamora Olga , Brinkmann Jonathan 
Published: January 2018

Abstract
The Apache Point Observatory Galactic Evolution Experiment (APOGEE) has observed ∼600 transiting exoplanets and exoplanet candidates from Kepler (Kepler Objects of Interest, KOIs), most with ≥18 epochs. The combined multi-epoch spectra are of high signal-to-noise ratio (typically ≥100) and yield precise stellar parameters and chemical abundances. We first confirm the ability of the APOGEE abundance pipeline, ASPCAP, to derive reliable [Fe/H] and effective temperatures for FGK dwarf stars—the primary Kepler host stellar type—by comparing the ASPCAP-derived stellar parameters with those from independent high-resolution spectroscopic characterizations for 221 dwarf stars in the literature. With a sample of 282 close-in (

days) KOIs observed in the APOGEE KOI goal program, we find a correlation between orbital period and host star [Fe/H] characterized by a critical period,

days, below which small exoplanets orbit statistically more metal-enriched host stars. This effect may trace a metallicity dependence of the protoplanetary disk inner radius at the time of planet formation or may be a result of rocky planet ingestion driven by inward planetary migration. We also consider that this may trace a metallicity dependence of the dust sublimation radius, but we find no statistically significant correlation with host

and orbital period to support such a claim.
Simulations of Dissipative Circular Restricted Three-body Problems Using the Velocity-scaling Correction Method
Authors: Wang Shoucheng , Huang Guoqing , Wu Xin 
Published: January 2018

Abstract
In this paper, we survey the effect of dissipative forces including radiation pressure, Poynting–Robertson drag, and solar wind drag on the motion of dust grains with negligible mass, which are subjected to the gravities of the Sun and Jupiter moving in circular orbits. The effect of the dissipative parameter on the locations of five Lagrangian equilibrium points is estimated analytically. The instability of the triangular equilibrium point L4 caused by the drag forces is also shown analytically. In this case, the Jacobi constant varies with time, whereas its integral invariant relation still provides a probability for the applicability of the conventional fourth-order Runge–Kutta algorithm combined with the velocity scaling manifold correction scheme. Consequently, the velocity-only correction method significantly suppresses the effects of artificial dissipation and a rapid increase in trajectory errors caused by the uncorrected one. The stability time of an orbit, regardless of whether it is chaotic or not in the conservative problem, is apparently longer in the corrected case than in the uncorrected case when the dissipative forces are included. Although the artificial dissipation is ruled out, the drag dissipation leads to an escape of grains. Numerical evidence also demonstrates that more orbits near the triangular equilibrium point L4 escape as the integration time increases.
Transition Elements in Supernova Presolar Grains: Condensation versus Implantation
Authors: Marhas Kuljeet K. , Sharda Piyush 
Published: January 2018

Abstract
We compute the concentrations of five transition elements (Cr, Fe, Co, Ni, and Zn) via condensation and implantation in supernova presolar grains (Silicon Carbide Type X) from the time they condense until the end of the free expansion (or pre-Sedov) phase. We consider relative velocities of these elements with respect to grains as they condense and evolve at temperatures ≲2000 K; use zonal nucleosynthesis yields for three core collapse supernovae models −15 M
⊙, 20 M
⊙, and 25 M
⊙; and use an ion target simulator SDTrimSP to model their implantation onto the grains. Simulations from SDTrimSP show that maximal implantation in the core of the grain is possible, contrary to previous studies. Among the available models, we find that the 15 M
⊙ model best explains the measured concentrations of SiC X grains obtained from the Murchison meteorite. For grains where measured concentrations of Fe and Ni are ≳300 ppm, we find the implantation fraction to be ≲0.25 for most probable differential zonal velocities in this phase, which implies that condensation is more dominant than implantation. We show that radioactive corrections and mixing from the innermost Ni and Si zones are required to explain the excess Ni (condensed as well as implanted) in these grains. This mixing also explains the relative abundances of Co and Ni with respect to Fe simultaneously. The model developed can be used to predict concentrations of all other elements in various presolar grains condensed in supernova ejecta and compared with measured concentrations in grains found in meteorites.
The Propitious Role of Solar Energetic Particles in the Origin of Life
Authors: Lingam Manasvi , Dong Chuanfei , Fang Xiaohua , Jakosky Bruce M. , Loeb Abraham 
Published: January 2018

Abstract
We carry out 3D numerical simulations to assess the penetration and bombardment effects of solar energetic particles (SEPs), i.e., high-energy particle bursts during large flares and superflares, on ancient and current Mars. We demonstrate that the deposition of SEPs is non-uniform at the planetary surface, and that the corresponding energy flux is lower than other sources postulated to have influenced the origin of life. Nevertheless, SEPs may have been capable of facilitating the synthesis of a wide range of vital organic molecules (e.g., nucleobases and amino acids). Owing to the relatively high efficiency of these pathways, the overall yields might be comparable to (or even exceed) the values predicted for some conventional sources such as electrical discharges and exogenous delivery by meteorites. We also suggest that SEPs could have played a role in enabling the initiation of lightning. A notable corollary of our work is that SEPs may constitute an important mechanism for prebiotic synthesis on exoplanets around M-dwarfs, thereby mitigating the deficiency of biologically active ultraviolet radiation on these planets. Although there are several uncertainties associated with (exo)planetary environments and prebiotic chemical pathways, our study illustrates that SEPs represent a potentially important factor in understanding the origin of life.