bluuebunny/crossref_metadata_2025_split huggingface dataset:
Corporate Taxes, Dividend Policy and Firm Performance in Nigeria Quoted `Firms
Authors: Asaolu Matthew Adekunle 
Published: April 2024

Purpose: This study examined corporate taxes, transaction cost, and dividend policy in Nigeria quoted firms. The main purpose of this research is to ascertain the relationship between taxes, transaction cost, and the dividend policy of quoted firms in Nigeria.
Materials and Methods: The research adopted both statistical and econometric techniques to analyze data obtained from the Nigeria Stock Exchange between 2018 to 2022. The research work employed an ex-post facto research design to obtain, analyze, and interpret the relevant data for hypotheses testing. Simple random sampling and proportionate stratified random sampling was used to select 36 firms quoted in the Nigerian Stock Exchange to ensure all sectors are represented in the sample size. The data was analyzed and presented using E-views 12 statistical software. Using the OLS panel model, the fixed effect OLS model was considered the most appropriate for the empirical modeling and analysis of the equations.
Findings: Our findings in this study indicated that dividend payout ratio (DPR) has a negative and insignificant relationship with current income taxes (CIT), deferred taxes (DTL). Company size (SIZE) has positive but not significant relationship with dividend payout while assets growth (GHT) and leverage ratio (LEV) have positive and insignificant relationship with dividend payout (DPR). Also, dividend per share (DPS) has a positive relationship with company income taxes (CIT) but negative relationship with deferred tax liabilities (DTL).
Implications to Theory, Practice and Policy: The study was informed by the “Dividend Policy Theory” The debate on whether corporate taxes has impact on dividend payments of companies is unending. The result of the study is consistent with the findings of scholars and researchers with similar interest such as Jensen and Johnson (1995); Miller and Scholes (1982). It is, therefore, recommended that companies should concentrate on other determinants of dividend policy and not corporate taxes and transaction cost, since corporate taxes and transaction cost have no significant effect on dividend policy. Management should design a dividend payout policy that maximizes market value of quoted firms.
2009 - 2026. PERONNES
Authors: AgwA + Artgineering  
Published: April 2024

El proyecto Grand Large ubicado en Péronnes-lez-Antoing reestructura y amplía un centro deportivo público (Adeps) que está situado en una isla artificial adyacente a la gran cuenca hidrográfica a lo largo del canal Nimy-Blaton y a la esclusa que conduce al río Escalda. Este proyecto abarca un plan de renovación y ampliación por fases. Su objetivo es sustituir los edificios prefabricados obsoletos y cargados de amianto por nuevas estructuras y, al mismo tiempo, renovar profundamente las construcciones más recientes. El polideportivo permanece operativo durante todas las fases.
The Principles and Processes of Interactive Design
Authors: Steane Jamie 
Published: April 2024

This much anticipated second edition of The Principles and Processes of Interactive Design is aimed at new designers and creatives from across the design and media disciplines who want to learn the fundamentals of designing for user experience and user interface (UX/UI) projects.
The blurring of boundaries between disciplines is leading to a new breed of hybrid designers and creative practitioners who are fusing different discipline perspectives, principles and processes to support their new practices.
It is these shared principles and processes that this book explores, including:
- The fundamentals of design research and UX development- Classic visual design topics such as colour, image, layout and typography- Essential media-specific topics such as working with data, interactivity, motion and sound- Important guidance on how to present your work
For this new editions there are brand new chapters on Motion and Sound (including storyboarding, sonic interaction and UX storytelling), Data (including data as a material, AI and anticipatory design) and Interactivity (including accessibility, gesture control and voice UI).
With over 150 inspirational examples from a diverse range of leading international creatives and award-winning agencies, this is a must-have guide for budding designers. In addition, industry perspectives from key design professionals provide fascinating insights into this exciting creative field. Each chapter concludes with a workshop tutorial to help you put what you’ve learnt into practice.
IMPLEMENTASI SISTEM INFORMASI PELAYANAN KESEHATAN PADA RUMAH SAKIT LIRA MEDIKA
Authors: Sukmawati Wiyan Sukmawati , Agniya Adzima Evita , Shafira Annisa 
Published: April 2024

Rumah sakit adalah organisasi yang menjalankan sektor medis untuk memenuhi kebutuhan kesehatan penduduk setempat. Rumah Sakit hanya dapat berkinerja maksimal jika ditunjang oleh sumber daya yang berkualitas, dan hal ini tidak terlepas dari perkembangan teknologi informasi. Tujuan artikel ini untuk Rumah Sakit Lira Medika dapat berbagi dan bertukar informasi di dalam rumah sakit serta meningkatkan kualitas layanan rumah sakit, terutama melalui pemanfaatan TI (Teknologi Informasi). Dengan membangun landasan yang solid dari literatur yang telah disaring secara cermat, artikel ini dapat menyajikan pandangan yang terinformasi dan berbasis bukti mengenai strategi yang diterapkan dalam meningkatkan efisiensi serta kualitas pelayanan kesehatan di institusi tersebut. Halaman awal ketika user mengakses website Rumah Sakit Lira Medika terdapat di Menu Beranda, Menu Profil terdapat submenu yaitu profil, visi misi dan penghargaan, Menu Fasilitas. Sistem harus selaras dengan kebutuhan rumah sakit, baik dalam hal pelayanan medis maupun administratif. Implementasi yang baik akan menciptakan efisiensi dalam operasional rumah sakit.
Riverine sediment response to deforestation in the Amazon basin
Authors: Narayanan Anuska , Cohen Sagy , Gardner John R. 
Published: April 2024

Abstract. The Amazon experiences thousands of square kilometers of deforestation annually with recent rates increasing to levels unseen since the late 2000s. These increased rates of deforestation within the basin have led to changes in sediment concentration within its river systems, with potential impacts on ecological functioning, freshwater availability, and fluvial and coastal geomorphic processes. The relationship between deforestation and fluvial sediment dynamics in the Amazon has not been extensively studied using a basin-wide, comparative approach primarily due to lack of data. In this study, we utilize a novel remote-sensing-derived sediment concentration dataset to analyze the impact of deforestation from 2001 to 2020 on suspended sediment in large rivers (>50 m wide) across the Amazon River basin. These impacts are studied using a lag-based approach to quantify the spatiotemporal relationships between observed suspended sediment and changes in land cover over time. The results show that large-scale deforestation of the Amazon during the 2001–2020 period are associated with significant changes in sediment concentration in the eastern portion of the basin. In the heavily deforested eastern regions, the hydrogeomorphic response to deforestation occurs relatively rapidly (within a year), whereas the less disturbed western areas exhibit delays of 1 to 2 years before responses are observable. Moreover, we observe that deforestation must be substantial enough to overcome the collective influences of human activities and natural sediment variations to result in a discernible impact on sediment concentration in large rivers. In 69 % of Amazonian major tributary basins with an immediate response, more than 5 % of the basin was deforested during the 2001–2020 period, while in 85 % of basins with lagged responses, less than 5 % of the land was cleared. These findings suggest severe implications for future sediment dynamics across the Amazon if deforestation is to further expand into the basin.
Catchments do not strictly follow Budyko curves over multiple decades but deviations are minor and predictable
Authors: Ibrahim Muhammad , Coenders-Gerrits Miriam , van der Ent Ruud , Hrachowitz Markus 
Published: April 2024

Abstract. Quantification of precipitation partitioning into evaporation and runoff is crucial for predicting future water availability. Within the widely used Budyko Framework, which relates the long-term aridity index to the long-term evaporative index, curvilinear relationships between these indices (i.e., parametric Budyko curves) allow for the quantification of precipitation partitioning under prevailing climatic conditions. A movement along a Budyko curve with changes in the climatic conditions has been used as a predictor for catchment behaviour under change. However, various studies have reported deviations around these curves, which raises questions about the usefulness of the method for future predictions. To investigate whether parametric Budyko curves still have predictive power, we quantified the global, regional, and local evolution of deviations of catchments from their parametric Budyko curves over multiple subsequent 20-year periods throughout the last century, based on historical long-term water balance data from over 2000 river catchments worldwide. This process resulted in up to four 20-year distributions of annual deviations from the long-term mean parametric curve for each catchment. To use these distributions of deviations to predict future deviations, the temporal stability of these four distributions of deviations was evaluated between subsequent periods of time. On average, it was found that the majority of 62 % of study catchments did not significantly deviate from their expected parametric Budyko curves. From the remaining 38 % of catchments that deviated from their expected curves, the long-term magnitude of median deviations remains minor, with 70 % of catchments falling within the range of ±0.025 of the expected evaporative index. Furthermore, a significant majority of catchments, constituting around the same percentage, were found to have stable distributions of deviations across multiple time periods, making them well-suited to statistically predict future deviations with high predictive power. These findings suggest that while trajectories of change in catchments do not strictly follow the expected long-term mean parametric Budyko curves, the deviations are minor and quantifiable. Consequently, taking into account these deviations, the parametric formulations of the Budyko Framework remain a valuable tool for predicting future evaporation and runoff under changing climatic conditions, within quantifiable margins of error.
From snow accumulation to snow depth distributions by quantifying meteoric ice fractions in the Weddell Sea
Authors: Arndt Stefanie , Maaß Nina , Rossmann Leonard , Nicolaus Marcel 
Published: April 2024

Abstract. Year-round snow cover is a characteristic of the entire Antarctic sea ice cover, which has significant implications for the energy and mass budgets of sea ice, e.g., by preventing surface melt in summer and enhancing sea ice growth through extensive snow ice formation. However, substantial observational gaps in the seasonal cycle of Antarctic sea ice and its snow cover limit the understanding of important processes in the ice-covered Southern Ocean. They also introduce large uncertainties in satellite remote sensing applications and climate studies. Here we present results from 10 years of autonomous snow observations from Snow Buoys in the Weddell Sea. To distinguish between actual snow depth and potential snow ice thickness within the accumulated snowpack, a one-dimensional thermodynamic sea ice model is applied along the drift trajectories of the buoys. The results show that potential snow ice formation, with an average maximum thickness of 35 cm, was detected along 41 % of the total track length of the analyzed Snow Buoy tracks, which corresponds to about one-quarter of the snow accumulation. In addition, we simulate the evolution of internal snow properties along the drift trajectories with the more complex SNOWPACK model, which results in superimposed ice thicknesses between 0 and 14 cm on top of the snow ice layer. These estimates will provide an important reference dataset for both snow depth and meteoric ice rates in the Southern Ocean.
Mimesis, Alteration and Interruption. Bartleby, Antigone and a Feminist Politics
Authors: Castillo Alejandra 
Published: April 2024

The article is proposed as a reading of A Feminist Theory of Refusal (2021), by Bonnie Honig. Under the assumption that Honig has the merit of introducing into feminist political theory a thought of rejection patiently elaborated from a commentary on literary figures such as Antigone and Bartleby, the article interrogates the logic of resistance that these figurations of negativity advance. From the perspective of A Feminist Theory of Refusal, the names of Antigone and Bartleby are not only subjective indications of the interruption of a domain, but above all they are agonistic figurations of a politics that has the dispute of meaning as one of its main axes. In other words, the politics of rejection that Honig proposes is at the same time an agonal politics that is organized around the meaning of words, of the narratives that structure the commonality of a social order. Following this line of reading, the essay sets out to interrogate the politics of rejection elaborated by Honig from the figurations that embody it.
Professional quality of life and organizational support: a survey of physical therapists with experience as clinical instructors
Authors: Mierau Andrea 
Published: April 2024

Purpose: The purpose of this study was to determine the professional quality of life (ProQoL) of physical therapists (PTs) with experience as a clinical instructor and identify factors associated with compassion satisfaction, burnout, and secondary traumatic stress.
Methods: This study used a cross-sectional design and survey methodology. Participants were clinician PTs who have been clinical instructors, and completed an online survey that included the ProQoL scale, the eight-item Survey of Perceived Organizational Support, and demographics.
Results: Of the 259 participants who completed the survey, the majority experienced average to high levels of compassion satisfaction and low levels of burnout and secondary traumatic stress. Chi-square tests of independence indicated high ratings of compassion satisfaction were associated with the uppermost years licensed as a PT, years of clinical teaching experience, and age. Participants aged 26–35 or with less than 5 years of clinical instruction experience correlated with low ratings of compassion satisfaction. Participants with more than 25 years of experience as PTs correlated with low ratings of burnout. High levels of compassion satisfaction were associated with high levels of perceived organizational support.
Conclusion: Findings may assist clinical sites and site coordinators of clinical education in selecting and training clinical instructors.
Improve The Conversion Efficiency and Electrical Output of The Solar PV System by Developing and Implementing a Cooling System
Authors: N. Abed Alaa , K. Kasim Naseer 
Published: April 2024

The performance of the grid-connected solar photovoltaic (PV) system in the present study is improved using cooling technology. This technology reduces the temperature of solar PV modules and thus increases their efficiency and lifespan. The current solar PV system has been installed in northern Baghdad in the city of Taji. This study included improving electrical power, conversion efficiency, and performance ratio. All of these improvements are achieved by cooling using water. The performance ratio (PR) and efficiency maximum values of the reference (unimproved) and improved solar PV modules are at 10:10 am at 88.30% & 96.30% and 13.4% & 14.6%, respectively. Improved and reference PV modules maximum solar radiation values occur at 12:00 pm at 1.91 W and 1.566 W, respectively. The maximum solar radiation values of the reference and improved PV modules are at 12:00 pm at 922.9 W/m2 and 1012.22 W/m2, respectively. The maximum daily gain of the power and solar irradiance are 22% and 10%, respectively. The significant innovation in the study is the successful performance optimization of the grid-connected solar PV system. Using different equations to study performance by following different behaviors. Along with improving and studying CIGS PV module performance.
Efficacy of Drumstick Tree (Moringa oleifera) Leaves Powder on Lipid Profile and Hematological Indices in Chickens on a High Fat Diet
Authors: Aisha Saleem  , Irum Naureen  , Muhammad Naeem  
Published: April 2024

Moringa oleifera belongs to the Moringaceae family and genus Moringa. Moringa oleifera has many beneficial pharmaceutical and nutritional properties. The present study aimed to investigate the effects of dietary supplements of Moringa oleifera leaves powder after consumption of a high-fat diet on cholesterol TG, HDL, LDL, VLDL and hematological parameters such as Hb, MCV, MCH, MCHC, PCV, RBCs, WBCs, PLT neutrophil, heterophil and lymphocytes count in chicks. Golden Misri Chickens were divided into 4 groups: Group 1 (the Control group) was given Feed-13. Group 2 (Experimental Group) was given Feed-13 and mustard oil (high-fat diet) Group 3 (experimental Group) was given Feed-13 + mustard oil and 1.5% Moringa oleifera leaves powder. Group 4 (experimental Group) was given Feed-13 and 1.5% of Moringa oleifera leaves powder for four weeks. The results of the current study showed a significant (p < 0.05) increase in body weight in Experimental Group 3. Experimental group 3 showed a significant increase in levels of HDL, TG, RBCs, and Hb, while significantly decreased (p > 0.05) in LDL, TLC, WBCs, MCHC, MCV, MCH, TC, TP, Monocytes count, neutrophil count, and platelet counts. Moringa oleifera supplementation showed a significant reduction in cholesterol, LDL, and TC levels. The findings of this study demonstrated that powdered Moringa oleifera is a beneficial and effective dietary supplement that increases HDL, TG, Hb, and RBCs, and decreases cholesterol levels.
How Do Accounting Students Respond to Integrated Learning In Sustainability Accounting?
Authors: Kurniawan Saputra Komang Adi , Putri Putu Yudha Asteria , Laksmi Putu Ayu Sita 
Published: April 2024

The aim of this research is to analyze the content of the curriculum and the messages conveyed by students in order to adapt the integrated curriculum for sustainability accounting courses. The research method used is content analysis which uses information from key informants as research data. In addition, a survey was conducted on sixty students taking social and environmental accounting courses. The sampling technique was carried out using simple random sampling. The results of the research are that sustainability accounting is considered important to be implemented in the accounting education curriculum at bachelor's and master's levels. Students are interested in sustainability accounting because it is a new paradigm in the field of accounting which focuses on social and environmental transactions. The main contribution of the research is aimed at improving the accounting study program curriculum to adopt sustainability accounting as a separate course following the development of the accounting profession.
Determinan Ketepatan Waktu Pelaporan Keuangan dengan Ukuran Perusahaan Sebagai Variabel Moderasi
Authors: Meita Citra Dwi , Permatasari Ditya 
Published: April 2024

Tujuan penelitian ini adalah untuk menguji profitabilitas, leverage dan umur perusahaan terhadap ketepatan waktu pelaporan keuangan dengan ukuran perusahaan sebagai variabel moderasi. Penelitian ini menggunakan pendekatan deskriptif kuantitatif. Populasi penelitian dilakukan pada perusahaan sub sektor makanan dan minuman yang telah terdaftar di Bursa Efek Indonesia tahun 2019-2022. Metode sampling yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 84 perusahaan. Penelitian ini menggunakan analisis regresi logistik dan analisis regresi moderasi untuk menganalisis data. Hasil penelitian ini menunjukkan bahwa profitabilitas dan umur perusahaan tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan sedangkan leverage berpengaruh negatif terhadap ketepatan waktu pelaporan keuangan. Pada penelitian ini, ukuran perusahaan tidak dapat memoderasi profitabilitas dan umur perusahaan terhadap ketepatan waktu pelaporan keuangan namun dapat memperlemah leverage terhadap ketepatan waktu pelaporan keuangan. Penelitian ini dapat memberikan informasi terkait faktor – faktor yang mempengaruhi ketepatan laporan keuangan sehingga perusahaan melakukan pelaporan keuangan secara tepat waktu.
Readability of Trauma-related Patient Education Materials From the American Academy of Orthopaedic Surgeons and Orthopaedic Trauma Association Websites
Authors: Ghanem Diane , Covarrubias Oscar , Maxson Ridge , Sabharwal Samir , Shafiq Babar 
Published: April 2024

Introduction:
Web-based resources serve as a fundamental educational platform for orthopaedic trauma patients; however, they are frequently written above the recommended sixth-grade reading level, and previous studies have demonstrated this for the American Academy of Orthopaedic Surgeons (AAOS) web-based articles. In this study, we perform an updated assessment of the readability of AAOS trauma-related educational articles as compared with injury-matched education materials developed by the Orthopaedic Trauma Association (OTA).

Methods:
All 46 AAOS trauma-related web-based (https://www.orthoinfo.org/) patient education articles were analyzed for readability. Two independent reviewers used (1) the Flesch-Kincaid Grade Level (FKGL) and (2) the Flesch Reading Ease (FRE) algorithms to calculate the readability level. Mean readability scores were compared across body part categories. A one-sample t-test was done to compare mean FKGL with the recommended sixth-grade readability level and the average American adult reading level. A two-sample t-test was used to compare the readability scores of the AAOS trauma-related articles with those of the OTA.

Results:
The average (SD) FKGL and FRE for the AAOS articles were 8.9 (0.74) and 57.2 (5.8), respectively. All articles were written above the sixth-grade reading level. The average readability of the AAOS articles was significantly greater than the recommended sixth-grade reading level (P < 0.001). The average FKGL and FRE for all AAOS articles were significantly higher compared with those of the OTA articles (8.9 ± 0.74 versus 8.1 ± 1.14, P < 0.001 and 57.2 ± 5.8 versus 65.6 ± 6.6, P < 0.001, respectively). Excellent agreement was observed between raters for the FKGL 0.956 (95% confidence interval, 0.922 to 0.975) and FRE 0.993 (95% confidence interval, 0.987 to 0.996).

Discussion:
Our findings suggest that after almost a decade, the readability of the AAOS trauma-related articles remains unchanged. The AAOS and OTA trauma patient education materials have high readability levels and may be too difficult for patient comprehension. A need remains to improve the readability of these commonly used trauma education materials.