bluuebunny/crossref_metadata_2025_split huggingface dataset:
RELATOS DE EXPERIÊNCIAS: PRÁTICAS EDUCACIONAIS E DESAFIOS NA EDUCAÇÃO DE ESTUDANTES SURDOS
Authors: Constantino Camila Barreto , Fini Danielle Aguiar 
Published: August 2024

O presente trabalho compartilha o relato de experiência vivenciado no cotidiano escolar por duas professoras do 1º ano do ensino fundamental do colégio de aplicação do Instituto Nacional de Educação de Surdos - CAP INES - As docentes relatam suas experiências por meio de narrativas, que são registros que nos ajudam a compreender, o que fazem suas inquietações, e os desafios enfrentados no cotidiano escolar na educação de estudantes surdos. O objetivo deste artigo é indagar as implicações que a pandemia trouxe para educação de surdos, problematizar os desafios enfrentados pelas docentes durante o trabalho não presencial, a fim de ofertar uma educação de qualidade e trazer reflexões acerca de materiais didáticos que atendam as especificidades dos estudantes. A metodologia será de cunho investigativo por meio da conversa, refletindo modos e maneiras de pensar a educação de surdos, por meio do relato de experiência, buscando resgatar histórias e memórias.
A INCLUSÃO DA PESSOA SURDA NO ENSINO SUPERIOR: POLÍTICAS PÚBLICAS, DESAFIOS E PERSPECTIVAS
Authors: Viana Alvanei dos Santos , Gonçalves Clayton Pereira , Fogliatti de Sinay Maria Cristina 
Published: August 2024

Esta pesquisa objetiva analisar a evolução das Instituições de Ensino Superior no Brasil, que tenham acadêmicos surdos, sob a ótica de fatores estatísticos. As informações foram coletadas pelos microdados do Censo da Educação Superior, disponibilizados pelo INEP, pelo IBGE e pela UFSC, de 2010 a 2015. Na primeira seção, explorou-se e contextualizou-se os entendimentos norteadores da inclusão de estudantes surdos no ensino superior. A segunda se destinou a delinear os procedimentos metodológicos, utilizando a técnica de regressão linear múltipla, por meio do processamento de dados e elaboração de relatórios junto ao software estatístico Statistical Package for the Social Sciences. A terceira e a quarta seções se destinaram a apresentação dos resultados encontrados, culminando com a definição de um modelo final composto por uma única variável independente, sustentando que a inclusão de estudantes surdos deve ser viabilizada por meio de estratégias de acessibilidade solidificadas em planos de ação e resoluções que garantam a sua exitosa conclusão do curso superior.
Changes in Social Commitment in The Works of Haruki Murakami
Authors: Dian Annisa Nur Ridha  
Published: August 2024

Haruki Murakami's early works, including "Hear The Wind Sing" and "Norwegian Wood," depict main characters characterized by a sense of detachment from society, reflecting the prevailing sentiments among Japanese youth in the late 1960s and 1970s. However, a notable shift occurs in Murakami's writing after 1995, particularly evident in novels like "The Wind-Up Bird Chronicle," where the initial detachment transforms into a more engaged narrative. This research employs dialectical analysis, drawing from Murakami's aforementioned literary works

and connecting them with his background, as revealed in the non-fiction piece "Underground," along with the social context of their creation. The objective is to explore the evolution of social commitment in Murakami's works, revealing a transition from detachment to attachment, and from themes of death and alienation to those of exploration and understanding. The newfound attachment serves a broader purpose: an understanding that transcends individual characters, fostering a connection among all human beings.
Association of ADIPOQ +45 T/G Polymorphism with Circulating Adiponectin Levels and Obesity in Iraqi Women with Gestational Diabetes Mellitus
Authors: Alrikabi Rihab , A. Hussain Da'ad 
Published: August 2024

يساهم الخلل في مستويات الأديبوكينات المحفزة والمضادة للإلتهابات في مقاومة الأنسولين والتي تعد السمة الرئيسية للتسبب في داء السكري الحملي. تهدف هذه الدراسة إلى الكشف عن العلاقة بين تركيز الأديبوكاين المضاد اللإلتهابات (الأديبونيكتين) في الدم و التغاير الجيني للمورثة (ADIPOQ rs2241766 T/G) مع السُمنة وخطر الإصابة بـداء السكري الحملي لدى النساء العراقيات. شملت هذه الدراسة 50 امرأة حامل تم تشخيص إصابتهن بـداء السكري أثتاء الحمل و 50 امرأة حامل سليمة ممن كانوا يراجعون إستشارية رعاية الحوامل وطب الأمومة في مستشفى بغداد التعليمي، مدينة الطب، بغداد / العراق للفترة بين ديسمبر 2022 و مايو 2023. تم تقديرمستويات الأديبونيكتين في الدم بالمقايسة الامتصاصيَّة المناعيَّة للإنزيم المرتبط و تم استخدام تقنية تفاعل البلمرة المتسلسل بالزمن الحقيقي RT-PCR في التنميط الجيني للمورثة rs2241766T/G. و كانت النتائج كالآتي: إرتبط النمط الجيني (TG+GG) للمورثة T/G rs2241766 بزيادة خطر الإصابة بالسكري الحملي حيث 41 (82%) من مجموع 50 مريضة بالسكري الحملي كان لديهم التعبير الجيني TG+GG)) مقارنة بـ 20 (40 %) من الحوامل السليمات و كان معامل الخطر النسبي = ((6.8؛ و نسبة الأرجحية 95% CI تتراوح بين 2.7317 و 17.0935؛ عند مستوى معنوية > **0.001]. و كانت النساء الحوامل التي تتراوح تراكيز الأديبونكتين لديهن بين (>15.670-17.360) أكثر عرضةً للإصابة بالسكري الحملي بمقدارأربعة أضعاف; حيث كان معامل الخطر النسبي= 4.093؛ و نسبة الأرجحية 95% CI تتراوح بين (1.160-14.433)؛ عند مستوى معنوية <0.05*]. قد تكون النساء اللاتي لديهن "G" أليل في المورثة rs2241766 T/G ADIPOQ أكثر عرضة للإصابة بالسكري أثناء الحمل بسبب انخفاض مستويات الأديبونيكتين لديهن، مما قد يساهم في ضعف حساسية الأنسولين أثناء الحمل بغض النظر عن مؤشر كتلة الجسم.
Comparing PCA-Based Machine Learning Algorithms for COVID-19 Classification Using Chest X-ray Images
Authors: Ali Hussein Ahmed , Hariri Walid , Zghal Nadia Smaoui , Aissa Dalenda Ben 
Published: August 2024

أدى الانتشار السريع لجائحة كوفيد-19 إلى إجهاد أنظمة الرعاية الصحية العالمية، مما استلزم أساليب تشخيص فعالة. في حين أن تفاعل البوليميراز المتسلسل (PCR) واختبارات المستضدات شائعة، إلا أن لها حدودًا في السرعة والدقة. يعد تعزيز دقة تقنيات التصوير، وخاصة )الأشعة السينية للصدر( و)التصوير المقطعي المحوسب(، أمرًا بالغ الأهمية للكشف عن تشوهات الرئة المرتبطة بكوفيد-19. يُفضل استخدام الأشعة السينية للصدر، لكونه فعال من حيث التكلفة ويمكن الوصول إليه، على الأشعة المقطعية، لكن التشخيص الدقيق غالبًا ما يتطلب دعمًا تكنولوجيًا. ولمعالجة هذه المشكلة، تتوفر مجموعة بيانات شاملة لصور الأشعة السينية للصدر مصنفة إلى خمس فئات على Kaggle . تتضمن معالجة مثل هذه البيانات خطوات مثل تحويل (التدرج الرمادي، وضبط كثافة الصورة، وتغيير الحجم، واستخراج الميزات باستخدام تحليل المكونات الرئيسية). تقنيات التعلم الآلي، بما في ذلك (شجرة القرار)، و(الغابات العشوائية)، و(الانحدار التدرجي العشوائي)، و(الانحدار اللوجستي)، و( نظرية البايزي الساذج)، و (خوارزمية الجيران الاقرب)، هي تقنيات المستخدمة لتصنيف الصور. يُظهر (شجرة القرار) أعلى دقة بنسبة 88⸓، متفوقًا على النماذج الأخرى مثل ( نظرية البايزي الساذج 77⸓ )، و (خوارزمية الجيران الاقرب 71⸓ (، (الانحدار التدرجي العشوائي 70⸓ )، (الانحدار اللوجستي 74⸓)، الغابات العشوائية 45⸓ شجرة القرار إنه يتفوق باستمرار عبر مقاييس التقييم مثل درجة الضبط، والحساسية، الدقة، والاستدعاء، بمتوسط مرجح بنسبة 88⸓ . ومع ذلك، يعتمد اختيار النموذج الأمثل لتعلم الآلة على عوامل مثل خصائص مجموعة البيانات وتفاصيل التنفيذ. وبالتالي، يعد النظر بعناية في هذه العوامل أمرًا بالغ الأهمية عند اختيار نموذج تعلم الآلة لتشخيص كوفيد-19 عبر تصنيف صور الأشعة السينية للصدر.
Preparation and characterization of NiONPS sensor Prepared by Different Q-switched Nd: YAG Laser parameter: energy pulse and wavelength
Authors: Harb Noha. H. 
Published: August 2024

في هذا البحث، تم تحضير طبقة رقيقة من اوكسيد النيكل بتقنية ليزر Q-switched Nd: YAG الاساسي والتوليف التوافقي الثالث على ركائز من السيليكون المسامي بطاقات نبضيه مختلفة. من أجل بيان مدى تأثير طاقة الليزروالطول الموجي على خصائص الأغشية الرقيقة واستخدام مادة أكسيد النيكل في تطبيقات مستشعرات الغاز. استخدام شعاع ليزر Nd: YAG بطول موجي 1064 و355 نانومتر، 400 نبضة ومعدل تكرار 3 هرتز لترسيب NiO على ركائز السيليكون المسامية . التركيب البلوري للأغشية المودعة باستخدام حيود الأشعة السينية (XRD). استخدام الطيف المرئي والأشعة فوق البنفسجية لتحديد معامل الامتصاص وفجوة الطاقة الضوئية، كما تمت دراسة الخصائص التحسسية. تتمتع NiO NPs ببنية متعددة البلورات واتجاه مفضل قدره <200> لـ NiO و<100> لـ PS، وفقًا للاختبارات الهيكلية. ترتبط الزيادة في طاقة نبض الليزر بشكل إيجابي بحجم الحبوب. تكشف الاختبارات البصرية عن انخفاض في الطول الموجي مع ارتفاع في فجوة الطاقة الضوئية، وهذ يبين ان الحبس الكمي قد تشكل كتأثير لإنتاج NiO NPs. تمت دراسة تأثير التغيرات في درجات الحرارة على حساسية وزمن الاسترداد والاستجابة لمستشعر غاز ثاني أكسيد النيتروجين للعينات المحضرة. كانت الحساسية القصوى لغاز NO2 عند درجة حرارة 25 درجة مئوية هي 134% 190 جزء في المليون عند 1064 نانومتر و70% 32 جزء في المليون عند 355 نانومتر بالنسبة لـ NiO NPs
Development of fluid pathways and associated diagenetic variations in a natural CO2 leaking fault zone.
Authors: Petrie Elizabeth S. , Skurtveit Elin , Faleide Thea Sveva , Halvorsen Kristine , Smith Scott A. , Arvesen Brock C. 
Published: August 2024

Abstract
Permeability within fault zones can vary through time due to repeated deformation events and rock–fluid interactions. Understanding the history of fault zone alteration is critical when building hydrogeologic models and evaluating the risk of mechanical rock failure during subsurface storage. Newly acquired drill core recovered within the fault damage zone and fault core of the Little Grand Wash fault (LGWF) is combined with observations from outcrop, optical petrography, computerized tomography image analysis, and ultrasonic velocity measurements to characterize the rock types and preserved structural deformation features within this fault zone. These data are used to understand the history of mechanical rock failure and mineralization associated with this fluid-charged fault system. We identify multiple structural features and use their cross-cutting relationships to understand the history of deformation and their association with changes in fault zone permeability and rock mechanical properties. At the LGWF zone, structural deformation features vary temporally and are used to recognize a decoupling between fault slip and fluid flow. The formation of most open-mode veins occurred after shear failure within the LGWF zone. Early-developed shear bands are cut by carbonate veins, that are in turn cut by shear fractures, followed by a second phase of vein formation and ultimately by folding in the fault core. This sequence of formation reflects changes in mechanical rock properties due to subsurface rock–fluid interactions and indicates that the alteration of rock matrix by secondary carbonate cement results in increased unconfined compressive strength, decreased permeability, and increased ultrasonic velocity. In this fault zone, and possibly other fault zones, the changes in rock properties associated with deformation can be detected through their geophysical response.
New Evidences of Fluid Inclusions from Wufeng Formation Reveal Shale Gas Accumulation and Leakage Histories in Northern Guizhou, Southwestern China
Authors: Wang Yisong , Huang Yahao , Shi Fulun , Lin Ruiqin , Du Wei , Zhang Daquan , Chen Yi , Feng Xia , Zhang Ziya , Yang Peng 
Published: August 2024

Abstract
Shale gas accumulation and leakage histories are significant for evaluating the prospects of hydrocarbon exploration. The Wufeng Formation in northern Guizhou is a potential target for shale gas exploration and development. This work selected a typical Well YH1 to conduct detailed fluid inclusion analyses in the Wufeng Formation. We integrated the inclusion results with systematic core description, thin-section microscopic observation, laser Raman spectroscopy, microscopic temperature measurement, and burial–thermal history to reveal shale gas accumulation and leakage histories in northern Guizhou. The results show that the source rocks of the Wufeng Formation occurred in oil generation since the Permian and entered the stage of natural gas generation at the end of the Late Triassic. During the Early Jurassic and Early Cretaceous, shale gas accumulated in the Wufeng Formation reservoirs, and the stratigraphical pressure coefficient ranged from 1.47 to 1.97. Under the influence of the Yanshan orogeny, northern Guizhou experienced a rapid uplift and exhumation since the end of the Early Cretaceous. Under the influence of this tectonic, the stratigraphical pressure plummeted to the normal level, adversely impacting the accumulated shale gas in reservoirs and resulting in leakage events since the end of the Early Cretaceous. The reservoirs were further destroyed and adjusted, and the gas continued to leak because of a long-term and large-scale uplift and exhumation during the Himalayan orogeny. This work clarified that shale gas accumulation and leakage histories are significant for evaluating petroleum exploration.
Is The Dome Pressure Equal to The Closing Pressure in Nitrogen-Charged Gas-Lift Valves?
Authors: Waltrich P. J. , Maciel F. S. , Fernandes M. C. 
Published: August 2024

Abstract
This paper investigates the impact of a widely accepted assumption that equates closing pressure with dome pressure in defining dome-charging pressures for nitrogen-charged gas-lift valves. The primary objective of this work is to quantify the disparities between closing pressure and dome pressure and to evaluate their implications for gas-lift system design. Data from the Load Rate Test (LRT) conducted at Louisiana State University for the Valve Performance Clearinghouse (VPC) consortium served as the basis for this project. Multiple nitrogen-charged gas-lift valves, ranging in port sizes from 12/64 to 16/64 inches, underwent testing. Additionally, tests were conducted under both standard and field temperature conditions to assess the impact of dome pressure on closing pressure.
The results reveal significant differences between dome and closing pressures, which vary among different valve models and manufacturers, with differences ranging from 20 to more than 250 psi. These differences can be attributed to a term related to the bellows mechanical deformation force, currently not accounted for in the force balance used in the literature and industry. Furthermore, the paper presents and recommends a corrected force balance equation to enhance the accuracy of gas lift system design and proposes a simple but robust method to accurately set the dome pressure for nitrogen-charged gas-lift valves.
By shedding light on the significant influence of the bellows force on closing pressure and dome pressure estimations, this study offers valuable insights for improving the precision of GLV designs.
A Detailed Investigation of Gravity-Driven Separation Mechanisms for Horizontal Wells Under Dispersed Flow Conditions
Authors: Rosli R. , Pereyra E. , Sarica C. 
Published: August 2024

Abstract
Downhole separation represents a current challenge in producing horizontal wells where new separation mechanisms need to be identified. A new facility has been designed and built, representing a section of the downhole separator at the primary separation region of inverted shrouds. The study is focused on how the bubbles are captured into the separator for dispersed flow conditions. High-speed video cameras and proper lights are utilized to capture the bubbles’ motion. Computer vision techniques are used to create an object detection and tracking program capable of describing bubble trajectories. Computational Fluid Dynamics (CFD) simulations complement the experimental results. Poor boy, Ecometer, Patterson, and other configurations have been tested. Results show that radial velocity is the main contributor to forcing the bubbles into the tubing-shroud section. For the considered conditions, all the bubbles captured in the tubing-shroud section are dragged into the pump suction, suggesting that the 6 in./s design rule should be revised. Based on the observation, different geometries have been envisioned to increase separation efficiency. This study shows that liquid flow rate and deviation angle significantly impact separation efficiency. However, the geometries considered in the separation region have little impact on separation efficiency.
RELATIONSHIP OF PROTEIN INPUT, VITAMIN C, FE WITH BLOOD COMPONENTS (HB, LEUKOSITES, AND HEMATOCRITES) IN SOCCER ATHLETES AT PPLP MEDAN
Authors: Siahaan Ginta , Mahdiah Mahdiah , Siregar Ice Ratnalela , Sinaga Yuni Ghretella Agrisalita 
Published: August 2024

Football is an achievement sport and widely played throughout the world by all age groups, races and genders. Minerals and vitamins are nutrients that football athletes should consume because they contain antioxidants that can neutralize oxidative stress. Meanwhile, protein functions as an antibody and replaces cells damaged due to injuries experienced by a soccer athlete. This study aims to determine the relationship between protein intake, vitamin C, Fe and blood components (Hb, leukocytes and hematocrit) on football athletes at PPLP Medan. This study using descriptive observational with design cross sectional , that isanalyze the relationship between protein intake, vitamin C, Fe and blood components (Hb, leukocytes, and hematocrit) football athlete (PPLP) Medan . The entire population was sampled, totaling 33 people, both core and reserve players. Protein, vitamin C and Fe intake were significantly related to Hb p- value 0.05. Meanwhile, protein and Fe intake were significantly related to hematocrit, while vitamin C was not related (p- value 0.05). Meanwhile, protein and vitamin C intake was significantly related to leukocytes, but Fe was not (p- value 0.05). There is a relationship between protein, Fe and vitamin C intake with hemoglobin levels based on the Pearson correlation statistical test analysis . There is a relationship between Protein and Fe intake and hematocrit based on the Pearson correlation statistical test analysis. There is a relationship between protein and vitamin C intake with leukocytes based on the Pearson correlation statistical test analysis.
Pengaruh E-Trust dan E-Service Quality terhadap E-Satisfaction dan E-Loyality Konsumen Gen Z pada E-Commerce Tokopedia
Authors: Putri Raisa Monica , Zulkarnain Zulkarnain , Samsir Samsir 
Published: August 2024

Perkembangan teknologi di Indonesia telah terjadi peningkatan yang signifikan dalam akses internet, Teknologi dan kecanggihan internet saat ini benar-benar membantu manusia dalam memenuhi kebutuhannya. Sehingga, memicu Industri e-commerce tumbuh pesat di Indonesia, dengan sejumlah besar platform e-commerce yang mendominasi pasar, seperti Tokopedia, Shopee, dan Bukalapak. Pada Tahun 2021 Bank Indonesia mencatat ada 31 juta orang yang berbelanja online. Dengan tingginya minat berbelanja Konsumen Gen Z pada e-commerce Tokopedia, maka pebisnis e-commerce lainnya harus memperhatikan kualitas layanan pemasaran yang baik agar konsumen memiliki e-trust serta menjadi pelanggan yang loyal di e-commercenya. Perumusan masalah dalam penelitian ini adalah sejauh mana pengaruh E-trust yang terdiri dari Ability, Benevolence, Integrity dan E-service quality yang terdiri dari Efficiency, Fulfillment, System Availability, Privacy terhadap kepuasan dan loyalitas konsumen Gen Z pada e-commerce Tokopedia di Indonesia. Tujuan dari penelitian ini untuk mengetahui dan menganalisis konsumen Gen Z dan mengetahui variabel yang dominan mempengaruhi kepuasan dan loyalitas Konsumen Gen Z pada Tokopedia di Indonesia.
Teori yang digunakan adalah Manajemen Pemasaran mengenai Loyalitas Konsumen. Pendekatan dalam penelitian ini adalah e-questioner dan wawancara. Jenis penelitian ini adalah deskriptif kuantitatif, sifat penelitian adalah ingin memperoleh gambaran tentang suatu keadaan dan persoalan serta menginterpretasikan. Populasi dalam penelitian ini adalah pelanggan yang terdaftar di Tokopedia dan fokus pada transaksi fashion yang jumlahnya tidak diketahui, ukuran sampel penelitian ini sebanyak 312 responden. Pengujian hipotesis menggunakan analisis Structural Equation Modelling (SEM). Dalam penelitian ini terdapat delapan hipotesis yang telah diuji melalui analisis SEM dengan tingkat signifikansi 5% sehingga menghasilkan Critical Ratio (CR) 1,96. Hasil penelitian menunjukkan bahwa kepercayaan elektronik dan kualitas layanan elektronik memiliki pengaruh langsung dan pengaruh tidak langsung. Untuk pengaruh langsung variabel yang memiliki pengaruh paling besar terhadap variabel kepuasan elektronik adalah kualitas layanan elektronik dengan kontribusi sebesar 53.6%, sedangkan variabel loyalitas yang mempunyai pengaruh langsung adalah variabel kepuasan elektronik dengan kontribusi 38.2%. Untuk pengaruh tidak langsung variabel yang memiliki pengaruh paling besar terhadap variabel loyalitas adalah kualitas layanan dengan kontribusi sebesar 20.4%. Berdasarkan hasil penelitian dapat disimpulkan bahwa untuk membentuk loyalitas pelanggan hanya dapat dilakukan apabila konsumen Gen Z mendapat kepuasan terhadap kualitas layanan untuk bertransaksi pada e-commerce.
ANALISIS KESULITAN BELAJAR BAHASA ARAB MAHASISWA PROGRAM STUDI PENDIDIKAN BAHASA ARAB IAIN PALOPO
Authors: Pamessangi Andi Arif 
Published: August 2024

Penelitian ini bertujuan untuk menganalisis faktor-faktor Kesulitan Belajar Bahasa Arab Mahasiswa Program Studi Pendidikan Bahasa Arab IAIN Palopo. jenis penelitian ini adalah penelitian kualitatif. Adapun hasil analisis penulis adalah: Faktor faktor kesulitan belajar bahasa Arab yang dihadapi oleh mahasiswa program Studi Pendidikan Bahasa Arab IAIN Palopo Â antara lain faktor kurikulum dimana kurikulum yang kurang baik berpengaruh terhadap cara belajar peserta didik dan adapun komponen-komponen kurikulum yaitu, tujuan, materi, metode, evaluasi. Selanjutnya faktor peserta didik yang terdiri dari mahasiswa, latar belakang pendidikan, Tidak ada dasar dan kurangnya kosakata. Selanjutnya faktor pendidik yaitu dosen atau guru tidak kalah penting untuk diperhatikan dan pendidik harus profesional, serta memberikan pengajaran yang baik. Selain itu ada faktor metode, faktor media, faktor fasilitas, faktor sosial atau lingkungan dan yang terakhir faktor fisiologi dan psikologis.
THE EFFECT OF COUNTRIES’S CULTURE IN FAMILY FIRMS’ EARNINGS QUALITY: AN EXAMINATION ALIGNMENT VERSUS ENTRENCHMENT APPROACH IN AGENCY THEORY
Authors: Basuki Hardo , Nurim Yavida , Anggraini Francisca Reni Retno 
Published: August 2024

The studies of the family firms’ earnings quality have not yet concluded about individual or family as majority owner in firm has positive or negative influence over the earnings quality. We conjecture that the prior researches use the different approaches: such as alignment versus entrenchment, to explain agency conflict between majority and minority shareholders. Prior researches have proved that culture has relation with accounting practice in a country. We argue that culture also stimulates the individual or family’s behaviour in that firm to choose the alignment or entrenchment behaviour.

This study examines the accruals (discretionary accruals, discretionary current accruals, and discretionary long-term accruals) level, as the proxy of earnings quality, of the family firms in four culture dimensions which established by Hofstede’s (1997). This study uses three groups of shareholders in family firms as samples (the one largest, the two largest, and the three largest shareholders) from 48 countries around the world.

Based on ANOVA, this study proved that the difference of culture level has the different earnings quality. The result also reveals that there are different accruals pattern in different culture, such as power distance and individualism (collectivism) have linear pattern, but femininity (masculinity) and uncertainty avoidance have non-linear pattern. The linear accruals pattern implies that large (small) power distance or individualism (collectivism) culture has low (high) earnings quality or high (low) earnings quality, respectively. However, for the non linear accruals pattern of femininity (masculinity) or uncertainty avoidance culture implies that the evidence do not conform the prior research that masculinity has positive correlation with corruption level in societies or strong uncertainty avoidance concerns to more precise law.