bluuebunny/crossref_metadata_2025_split huggingface dataset:
Construcción de un proceso estocástico para simular el movimiento de caudales medios en el rio Fonce (San Gil - Santander)
Authors: Rivera María Esther Rivera Esther , Correa Herrera Javier Adrian , Avendaño Barrera Albert , Rivera Hebert Gonzalo , Fuentes Bacca Jorge Brandon 
Published: November 2017

This research aims to construct a stochastic process in terms of the axiomatic of Kolmogorov. For this purpose, this work uses multiyear monthly average values of flow of river Fonce, which were taken in the IDEAM hydrological station located in San Gil (Santander). Initially the data of monthly mean values of river flows were compiled, then the sample spaces, events, sigma algebras, random variables (total 12, one per month), the probability spaces were defined, and finally the stochastic process. This work leads to the conclusion that it is possible and feasible to build a continuous stochastic process in the monthly average values of Fonce River. This will lead to raise new stochastic interpretations to model the dynamics of the average flow of the river Fonce, in which it could be possible to apply the theory of stochastic differential equations and Fokker-Planck equation or forward Kolmogorov equation. The work was developed under the research project 1770 ING UMNG 2015, with funding of the Investigation´s office and together with the University of Pamplona.
Uso de herramientas de ingeniería para la gestión de riesgo tecnológico en una central de abastecimiento agrícola con aglomeraciones permanentes en Bogotá.
Authors: Parra Abril Catherine Andrea , Ortiz Rey Jonathan Fernando , Meneses Velosa Sonia Lucia 
Published: November 2017

Continuidad de negocio, diagnóstico, ISO 31000, modelos de gestión de riesgo, riesgos tecnológicos, análisis de vulnerabilidad. This article shows the method used for developing a technological risks management model in the headquarters of Corabastos, which counts with a total area of 34.581,28 m². Nowadays, this agricultural supply center does not count with a technological risks management model in its headquarters that helps to appease and control such risks, nor guarantee the business continuity of its ordinary operations. In order to determine the actual state of technological risks of the headquarters of Corabastos, it was used as recollection tools several checklists focused on determine the organization’s actual conditions, which provided the input information to carry out the diagnosis and vulnerability analysis via engineering tools and finally, to generate improvement suggestions for the technological risks management.
Uso del submuestreo para la detección de señales de la banda de dos metros por medio del aliasing en la aplicación de un scanner de alta velocidad
Authors: Ortiz Perdomo Jose Luis , Zapata Peña Jair 
Published: November 2017

This article presents part of a research result that shows how the disadvantage for sampling is used, at a different rate from that proposed by Nyquist-Shannon, and how to use this as an advantage to distinguish carriers in a specific communication channel using a fast Fourier transform. This paper proposes considering that in digital communications is inconvenient for the identification of a signal does not meet the criteria proposed by the Nyquist-Shannon sampling theorem, ie the frequency at which the signal is sampled, is minimal twice the signal frequency scanning. This advantage is used in the development of high-speed scanner, monitor signal blockers, disturbing and different communication equipment.
Debt Maturity And Investment Efficiency Evidence From Korea
Authors: Jeon Heung Joo , Oh Hyun Min 
Published: November 2017

This study empirically analyzes the effect of debt maturity on investment efficiency, which is measured by using McNichols and Stubben (2008). Debt maturity is measured using current debt ratio and dummy variable. Specifically, we will investigate how short-term debt affects investment efficiency. Additionally, we will investigate the relation between the short-term debt affects investment efficiency according to debt maturity group.
The results of this study are as follows. First, the short-term debt and investment efficiency were significantly positive (+) in both the total sample and the over-investment sample. Second, as a result of analyzing the maturity of debt by group according to the current debt ratio, the relationship between earnings quality and investment efficiency was significantly positive (+) in the short-term debt group. it is suggested that debt maturity and investment efficiency can be different for the total sample, over-investment sample, under-investment sample, and the relationship between earnings quality and investment efficiency can be differentiated by debt maturity group.
This study has following additional contributions in comparison with domestic prior studies related to investment efficiency. First, prior studies related to investment efficiency are mainly concerned with the quality of financial reporting. This study implies that the relationship between investment efficiency and quality of financial reporting, and the relationship between debt maturity and investment efficiency among the characteristics of debt. Second, from the results of the analysis of the debt maturity and investment efficiency, it is confirmed that the debt is operating as a mechanism to monitor the investment efficiency of the corporation. Third, the analysis of debt maturity group suggests that the relationship between earnings quality and investment efficiency may be differentiated by short and long debt levels during debt financing.
The limitations of this study are as follows. First, we might have not considered omitted other variables. Second, we might not have fully considered other proxies for the characteristics of the debt maturity and investment efficiency. Third, there may be a measurement error in the quality of earnings and investment efficiency. Finally, the relationship between debt maturity and investment efficiency can vary depending on the circumstances of the company. For example, specific debt contract provisions or national regulatory environment. Therefore, attention should be paid to the generalization of the results of this study.
Cross-Cultural Adjustment: A Case Of Thai Expatriates In Indonesia
Authors: Rodsai Tayaphon , Stoffers Jol , Talim Margaretha Banowati 
Published: November 2017

This study empirically examines individual and organizational factors that influence expatriates’ cross-cultural adjustment and job performance. The study was a quantitative research from 117 Thai expatriates who work in Thai multinational companies (MNC) located in Indonesia.
The results of the study indicated that financial perceived organizational support influence positively towards Thai expatriates’ overall cross-cultural adjustment in Indonesia. This study found that cross-cultural training influenced positively towards Thai expatriates’ adjustment. A causal relationship between the predicting variables of cross-cultural adjustment and Thai expatriates’ job performance was not found.
Results suggest important consequences for management strategies providing support to Thai expatriate employees increasing their adjustment in Indonesia.
Reported Profits And Effective Tax Rate Following Accounting Standards Changes Analysis Of Consolidated Financial Statements And Separate Financial Statements
Authors: Kim Jeong Ho , Im Chae Chang 
Published: November 2017

This study empirically examines how the adoption of IFRS affected the reported profits and effective tax rates of firms by analyzing consolidated financial statements and separate financial statements. Firms that adopted IFRS in 2011 were required to disclose consolidated financial statements and separate financial statements in both K-IFRS and K-GAAP for this period. We conjecture that there will be a difference in the reported profits and effective tax rates between the financial statements that adopt the two different accounting standards. This study will provide policy implications with regards to the recent IFRS adoption and the use of accounting standards.
The findings of this study are as follows. First, we find that the effective tax rate and corporate tax expenses decreased after the adoption of K-IFRS from K-GAAP. Earnings Before Tax (EBT) and net income also decreased when reported in K-IFRS. When we divide the total sample into the listed firms and KOSDAQ firms, we found a significant difference between the accounting standards in the total sample and listed firms, but did not see such a difference in KOSDAQ firms. In addition, results from the analysis of separate financial statements were analogous to those from consolidated financial statements. Additional analyses examined the effect of the early adoption of IFRS, but a significant influence due to early adoption was not found in consolidated financial statements from both parametric and non-parametric tests. However, the effective tax rate did decrease in the separate financial statements of firms that adopted K-IFRS earlier.
The implementation of K-IFRS (changes in accounting standards) has made the managerial performance of firms accounted for in the Equity Method to be reflected in EBT and net income. This entailed an increase (or decrease) in the Equity Method profit, which in turn increased reported profits and decreased effective tax rates. In other words, the total increase of reported profits in consolidated financial statements can be attributed to subsidiary companies. However, the adoption of IFRS also reduced the tax burden, which is considered to be the motivation for firms to adopt IFRS in advance.
This article attempts to provide policy implications with regards to the adoption of new accounting standards and its influence on the corporate tax expenses and effective tax rates in listed firms and KOSDAQ firms.
Strategies of SMM Management, Comparison of Instagram and Facebook Social Networks
Authors: Akhmedov Ramis 
Published: November 2017

<p class="Default">SMM occupies an important role in the lives of people and so many people are represented in social networks, it provides the ideal platform for companies so they can communicate with their current and potential customers. This study continues to explore how companies can use social media marketing to build and maintain relationships with customers. This investigates through conducted research questions. How SMM is effective in terms of CRM? Can Facebook replace CRM system? Why do people choose to follow a company on Instagram? To analyze more clearly the focus will be on Instagram and Facebook applications, which in a short time acquired great popularity among private users as well as among the companies. The purpose of this study is to indicate the integration of customer relationship management (CRM) with social media marketing (SMM) strategies, and defines its benefits for business.</p><p class="Default"> </p>
Regaining Oil Production by Overcoming Emulsion Problems After Artificial Lift Installation
Authors: Uetani Takaaki , Furuichi Naoto , Yorozu Hirokazu , Sasaya Kazuyo , Shibuya Takehiro , Kiminami Narihito , Yonebayashi Hideharu 
Published: November 2017

Summary
An oil well, referred to in this paper as Well B, experienced a serious emulsion problem soon after the introduction of artificial lift by use of a hydraulic jet pump. This forced the operator to reduce the production rate to meet sales-oil specifications. During its natural-flow-production period, this well experienced relatively emulsion-free operation. Consequently, the operator continued to use the same demulsifier after the jet-pump production began.
This paper presents results of a number of field trials that took place over a period of 1.5 years to control emulsions and to improve oil production. Initially, the operator raised the separator temperature, but this was not effective. Next, the operator injected xylene into the formation. Although this was reasonably successful, the effect was short term. It became necessary to open the separator-dump valve to drain the emulsions, and reduce the basic sediment and water (BS&W). This expensive operation was only undertaken to maintain production. The operator then explored changing the demulsifier-dosage rate and changing the location of the demulsifier-injection port, but neither measure was effective. Finally, a series of bottle tests was conducted to find a better demulsifier to replace the original chemical, which was no longer effective. Soon after injection of the new demulsifier, the emulsions disappeared, and the operator regained the production rate.
On the basis of the field observations and the preliminary laboratory investigations, it is determined that the emulsions that affected Well B over a period of 1.5 years were most likely caused by the introduction of artificial lift augmented by the continued use of the original demulsifier chemical, the increased production rate, and the presence of asphaltene and clay particles. An important lesson learned from this project was that emulsion-treatment programs should be reviewed periodically, especially when operating conditions change.
Screening of Oat Accessions for Fusarium Head Blight Resistance Using Spawn‐Inoculated Field Experiments
Authors: Tekle Selamawit , Lillemo Morten , Skinnes Helge , Reitan Lars , Buraas Trond , Bjørnstad Åsmund 
Published: November 2017

ABSTRACTUse of resistant cultivars is one of the most important measures to reduce the risk of Fusarium head blight (FHB, caused by various Fusarium spp.) and mycotoxins in cereals. Research on resistance to FHB has mainly focused on wheat (Triticum aestivum L.) and barley (Hordeum vulgare L.) and is very limited in oat (Avena sativa L.). In Norway, routine testing of cultivars and breeding lines has been performed in spawn‐inoculated field experiments with Fusarium graminearum Schwabe as part of a concerted research and breeding effort to improve FHB resistance in oat. Data on FHB symptom, days to flowering, and plant height have been collected during the field seasons. Together with the field data, deoxynivalenol (DON) content and germination capacity of harvested kernels are used to score resistance levels of genotypes. In this paper, results are presented from a combined analysis of data from 9 yr of field trials from 2008 to 2016. Consistent and highly significant differences in DON content and germination capacity were documented among the current oat cultivars on the Norwegian market. These two negatively correlated parameters are used as selection criteria in breeding since they are relevant for the different end uses of the grains: DON content for use as food and feed, and germination capacity for seed production. In the paper, we discuss the pros and cons of the various screening methods and parameters used in assessing FHB resistance in oat and present the progress made in resistance breeding based on an established field testing methodology.
More Data or a Better Model? Figuring Out What Matters Most for the Spatial Prediction of Soil Carbon
Authors: Somarathna P.D.S.N. , Minasny Budiman , Malone Brendan P. 
Published: November 2017

Core Ideas
Sample size is the major driving factor of prediction accuracy of soil carbon.
The prediction accuracy increases at a decreasing rate with increasing sample sizes.
Larger sample sizes deliver equally good prediction accuracy despite the model type.
Model type affects the reproducibility (precision) of the predictions.
Uncertainty of model predictions decreases with increasing sample sizes.
Modeling techniques used in digital soil carbon mapping encompass a variety of algorithms to address spatial prediction problems such as spatial non‐stationarity, nonlinearity and multi‐colinearity. A given study site can inherit one or more such spatial prediction problems, necessitating the use of a combination of statistical learning algorithms to improve the accuracy of predictions. In addition, the training sample size may affect the accuracy of the model predictions. The effect of varying sample size on model accuracy has not been widely studied in pedometrics. To help fill this gap, we examined the behavior of multiple linear regression (MLR), geographically weighted regression (GWR), linear mixed models (LMMs), Cubist regression trees, quantile regression forests (QRFs), and extreme learning machine regression (ELMR) under varying sample sizes. The results showed that for the study site in the Hunter Valley, Australia, the accuracy of spatial prediction of soil carbon is more sensitive to training sample size compared to the model type used. The prediction accuracy initially increases exponentially with increasing sample size, eventually reaching a plateau. Different models reach their maximum predictive potential at different sample sizes. Furthermore, the uncertainty of model predictions decreases with increasing training sample sizes.
Quantifying the Contribution of Sediment Load to Soil Detachment Rate by Sediment‐Laden Rill Flow
Authors: Shen Nan , Wang Zhanli , Zhang Qingwei , Wu Bing , Wang Dongdong , Zhang Qilin , Liu Jun'e 
Published: November 2017

Core Ideas
A standardization‐based method was adopted to quantify the contribution rate.
The experiment was specifically designed to isolate the effect of sediment load on detachment rate.
The negative contribution of sediment load on detachment rate was almost one‐third of the total.
This study aimed at rill erosion of loessial soil.
Sediment load changes with downslope distance during rill erosion process, and thus quantifying the potential contribution of sediment load on soil detachment rate is essential to accurately model the rill erosion process. A standardization‐based method was adopted to quantify the contribution for the first time, and the rill flume with a soil‐feeding hopper was specifically designed to insulate the effect of sediment load on detachment rate. Loessial soil was quantitatively fed into rill flow to produce different sediment loads. Seven flow discharges were combined with six slopes. Soil detachment rate was measured for each combination under five sediment loads (10, 25, 50, 75, and 90% of the sediment transport capacity, respectively). The results showed that soil detachment rate by sediment‐laden rill flow decreased linearly with the increase in sediment load. Stream power is the best hydrodynamic parameter in relation to the detachment rate under different sediment loads compared with shear stress and unit stream power. The comprehensive response relationship of soil detachment rate to sediment load and stream power is a binary linear equation (R2 = 0.9482). The contribution rate of sediment load to soil detachment rate is 30.43% and that of stream power is 64.39%. The negative effect of sediment load on soil detachment rate accounts for almost one‐third of the total contribution. It is important to draw sediment load as a negative factor into process‐based rill erosion model. This study can provide a feasible way for researchers to quantify the contribution rate of factors and can help to understand rill erosion process sufficiently.
Development of a Spectrophotometric Method for Determining pH of Soil Extracts and Comparison with Glass Electrode Measurements
Authors: Bargrizan Sima , Smernik Ronald J. , Mosley Luke M. 
Published: November 2017

Core Ideas
Soil pH is a critical parameter in soils as it influences many biogeochemical processes.
There are problems in pH measurements in soils using glass electrodes.
A new spectrophotometric method was developed to measure pH in soils.
The method compared well to measurements using glass electrodes in a range of soils.
A reflectance probe technique was also successfully trialed for in situ measurement.
Soil pH measurement using conventional glass electrodes has several limitations. A spectrophotometric method was developed for determining soil pH involving indicator dye (bromocresol purple or phenol red) addition to soil extracts. Results were compared against values determined using a glass electrode for a range of soils (n = 13) with varying properties using different extraction conditions (1:1 w/v soil/water, 1:1 soil/0.01 mol L–1 CaCl2, 1:5 soil/water and 1:5 soil/0.01 mol L–1 CaCl2) and high and low ionic strength buffer calibrations of the electrode. For all extraction conditions, there was a strong relationship (r2 > 0.95, slope ≈ 1) between values of the spectrophotometric (pHspec) and glass electrode (pHelec) methods. The precision of pHspec was similar to pHelec measurements across the different extraction conditions (±0.02–0.08 average standard deviation of triplicate measurements, n = 39). Large and variable differences were observed between pHelec measured following calibration with high (µ = 0.1 mol L–1) and low (µ = 0.005 mol L–1) ionic strength buffers. In contrast, ionic strength effects on the indicator dye and resulting pHspec calculation are implicitly accounted for. A spectrophotometric reflectance probe in situ method was also successfully trialed. The spectrophotometric pH method circumvents many of the problems associated with the use of glass electrodes in soil solutions.
Regression‐Kriged Soil Organic Carbon Stock Changes in Manured Corn Silage–Alfalfa Production Systems
Authors: Gamble Joshua D. , Feyereisen Gary W. , Papiernik Sharon K. , Wente Chris , Baker John 
Published: November 2017

Core IdeasRegression kriging with elevation, topographic wetness index, field (west vs. east), and irrigation (yes vs. no) accurately predicted soil organic C (SOC) in the 0 to 15‐ and 15 to 30‐cm layers.Lack of spatial structure and a lack of relationships between SOC and auxiliary variables precluded the use of regression kriging for the 30 to 60‐ and 60 to 90‐cm layers.From 0 to 15 cm, SOC in the west field increased by 7% because of gains in irrigated portions of the field, but no changes were found in the east field or from 15 to 30 cm in either field.Simple means indicated SOC gains of 13% in the 30 to 60‐cm layer and 24% in the 60 to 90‐cm layer across both fields.Typical field management practices associated with large, modern dairies can sequester SOC.Accurate measurement of soil organic C (SOC) stock changes over time is essential to verify management effects on C sequestration. This study quantified spatial and temporal changes in SOC stocks on adjacent 65‐ha corn (Zea maysL.) silage–alfalfa (Medicago sativaL.) fields receiving liquid dairy manure in west central Minnesota. We used regression kriging to interpolate SOC in four soil layers in 2006 and 2015, and calculated stock changes over time. Regression kriging with elevation, topographic wetness index, field (west vs. east), and irrigation (yes vs. no) accurately predicted SOC in the 0 to 15‐cm (R2= 0.89) and 15 to 30‐cm layers (R2= 0.51–0.95), where variogram analysis indicated moderate to strong spatial correlation. From 0 to 15 cm, SOC in the west field increased by 7% (+4.5 Mg C ha–1) over the study period caused by gains in irrigated portions of the field. No changes were found in the east field or from 15 to 30 cm in either field. Below 30 cm, a lack of spatial structure and a lack of relationships between SOC and auxiliary variables was found, but simple means indicated SOC gains of 13% (+4.7 Mg C ha–1) in the 30 to 60‐cm layer and 24% (+3.9 Mg C ha–1) in the 60 to 90‐cm layer across both fields. Regression kriging with easily acquired auxiliary variables offers a highly accurate method of monitoring SOC stock changes over time to 30 cm depth. Current management practices maintain or increase SOC in these fields.