bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Poetics of Things in the Book of Skaz (Folk Tales) «The Malachite Casket» by P. P. Bazhov
Authors: Ivanova Irina , Lepilkina Olga 
Published: May 2024

The article deals with P. P. Bazhov’s world of things as an aesthetic unity. The book of skaz (folk tales) of the Ural writer is a unique artistic world, the structure of which is defined by a system of several basic oppositions. It is a world extremely full of things, such as household items (people’s everyday lives), clothes (social status, the «us-them» divide), instruments and tools of craft (key topics of handicraft / craftsmanship) etc. A special role in this objective world is played by artisan products that combine the functions of a household item, an artefact and a magical object, and magical objects per se that are received from a donor but are usually different in function from their proper fairytale counterparts, which are common to the traditional Russian folklore and literary fairytales based on folklore stories. Bazhov’s system of images-things also includes a specific «human as a thing» category that is connected with the main conflicts of the book depicting serfdom-based mining civilization. Generally, the peculiarity of the world of things in «The Malachite Casket» is defined by the «borderline» nature of the skaz genre, its complex relationship with folklore and the unique character of Bazhov’s aesthetic experiment.
PENGARUH LITERASI KEUANGAN DAN PERILAKU KEUANGAN TERHADAP KEPUTUSAN INVESTASI DI CRYPTO
Authors: Muhammad Distian Andi Hermawan  
Published: May 2024

The problem that occurs is that the people of Palembang do not understand where to start investing. This is based on the ability of a low level of financial literacy. This study aims to see the influence of financial literacy and financial behavior either partially or simultaneously. This study uses a quantitative approach where the data obtained uses questionnaires or questionnaires in the form of questions asked to respondents. Respondents is used in this study are 30 respondents. Analysis technique used linear regression. The results of this study show that Variable (X1) Financial Literacy does not have a partial influence on Variable (Y) Investment Decisions. Variable X2 Financial Behavior has a positive and significant influence on Variable (Y) Investment Decisions. The simultaneous test show that both Independent Variables (X1) Financial literacy and (X2) Financial behavior have a positive and significant influence on the Dependent Variable (Y) Investment Decision.
Self-Concept Priming and Message Framing As Strategies for Improving Individuals’ Compliance: A Case Study of Bicultural Taxpayers’ Tip Reporting
Authors: Stuart Andrew C. , Riley Tracey J. , Nolder Christine J. 
Published: May 2024

ABSTRACT
This study investigates the efficacy of two strategies, active self-concept priming and message framing, designed to encourage standard-compliant behavior. We prime 82 bicultural U.S. taxpayers from a collectivist culture through informational videos to activate either an individualist or collectivist self-concept. The message is framed to match (versus not match) the primed self-concept. Results reveal an ordinal interaction where participants primed with a collectivist self-concept have higher tax compliance than those primed with an individualist self-concept, and the highest compliance occurs when the message has a relational focus (i.e., collectivist prime match) compared to a self-focus (i.e., individualist prime match). Supplemental analysis suggests that raising the salience of the collectivist-self over the individualist-self indirectly affects taxpayers’ intentions to comply through the mediator of taxpayers’ attitudes. The findings highlight the potential of behavioral priming as a low-cost strategy for boosting tax revenues that fund services that benefit the public interest at large.
Data Availability: Data are available from the authors upon request.
Evolution of Research Streams and Future Research Directions in Accounting Education: Quantitative Systematic Literature Review
Authors: Cao June , Kristanto Ari Budi , Gu ZhanZhong 
Published: May 2024

ABSTRACT
This study comprehensively analyzes the landscape of accounting education research and constructs the agenda for future studies. We are specifically interested in investigating the current state of accounting education research and identifying areas that require further attention for its development. We employ a quantitative systematic literature review focusing on 673 academic articles from top-tier accounting journals. The study applies various bibliometric analyses, including co-citation, bibliographic coupling, keyword co-occurrence, topic burstiness, and thematic mapping, using HistCite, VOSviewer, CiteSpace, and R Bibliometrix software. Through rigorous examination, we identify three prominent research streams: (1) accounting pedagogy, (2) competencies, and (3) ethics. Furthermore, each stream discusses specific distinctive themes. This study suggests future investigations on leveraging the accounting education role in pursuing environmental sustainability and embracing technology to improve student engagement in post-pandemic learning.
Data Availability: Data are available from the public sources cited in the text.
JEL Classifications: M49; I20; I23.
Outlier Detection in Auditing: Integrating Unsupervised Learning within a Multilevel Framework for General Ledger Analysis
Authors: Wei Danyang , Cho Soohyun , Vasarhelyi Miklos A. , Te-Wierik Liam 
Published: May 2024

ABSTRACT
Auditors traditionally use sampling techniques to examine general ledger (GL) data, which suffer from sampling risks. Hence, recent research proposes full-population testing techniques, such as suspicion scoring, which rely on auditors’ judgment to recognize possible risk factors and develop corresponding risk filters to identify abnormal transactions. Thus, when auditors miss potential problems, the related transactions are not likely to be identified. This paper uses unsupervised outlier detection methods, which require no prior knowledge about outliers in a dataset, to identify outliers in GL data and tests whether auditors can gain new insights from those identified outliers. A framework called the Multilevel Outlier Detection Framework (MODF) is proposed to identify outliers at the transaction level, account level, and combination-by-variable level. Experiments with one real and one synthetic GL dataset demonstrate that the MODF can help auditors to gain new insights about GL data.
Data Availability: The real dataset used in the experiment is not publicly available due to privacy policies.
JEL Classifications: M410, M42.
The Effect of City-Level Sugar-Sweetened Beverage Taxes on Longitudinal HbA1c and Incident Diabetes in Adults With Prediabetes
Authors: Lee Catherine , Sidell Margo A. , Young Deborah Rohm , Hedderson Monique M. , Cohen Deborah A. , Liu Emily F. , Barton Lee J. , Falbe Jennifer , Inzhakova Galina , Sridhar Sneha , Voorhees Allison C. , Han Bing 
Published: May 2024

OBJECTIVE
Prediabetes, which is a condition characterized by higher-than-normal blood glucose levels that are under the threshold for diabetes, impacts over one-third of U.S. adults. Excise taxes on sugar-sweetened beverages (SSBs) are a proposed policy intervention to lower population consumption of SSBs and generate revenue to support health-related programs, thus potentially delaying or preventing the development of diabetes in individuals with prediabetes. We leveraged data from Kaiser Permanente in California to examine the impact of SSB taxes in California on individual-level mean HbA1c levels and rates of incident diabetes.

RESEARCH DESIGN AND METHODS
We compared two outcomes, mean HbA1c levels and rates of incident diabetes, among a matched cohort of adults with prediabetes who lived and did not live in SSB excise tax cities, using outcomes collected in the 6 years prior and 4 years following SSB tax implementation. We used multivariable linear mixed effects models to analyze longitudinal mean HbA1c and discrete-time survival models for incident diabetes.

RESULTS
We included 68,658 adults in the analysis. In adjusted models, longitudinal mean HbA1c was 0.007% (95% CI 0.002, 0.011) higher in the tax cities compared with control individuals; while the estimated difference was statistically significant, it was not clinically significant (HbA1c &lt;0.5%). There was no significant difference in the risk of incident diabetes between individuals living in tax and control cities.

CONCLUSIONS
We found no clinically significant association between SSB taxes and either longitudinal mean HbA1c or incident diabetes among adults with prediabetes in the 4 years following SSB tax implementation.
Determinants of the success of participatory budgets in Poland
Authors: Adamczyk Adam , Dawidowicz Dawid , Prokopiou Stella , Sirakoulis Kleanthis 
Published: May 2024

Abstract
The present paper aims to determine what factors affect the success of participatory budgets in Polish cities and what factors affect the size of these budgets. The study covered all 66 cities with powiat rights from 2016 to 2021. A panel data model was used. The first research hypothesis states that the success of participatory budgeting depends on the economic condition of the cities implementing it. The second one states that the success of participatory budgeting depends on the characteristics of the LGUs’ residents. The first hypothesis was confirmed, while the second was partially confirmed. Analyzing four different models with different explanatory variables, it was found that the statistically significant explanatory variables were population, material situation, demographic structure measures, and residents’ economic situation.
Impact of Stress, Anxiety, and Depression on Chronic Kidney Disease and its Effects on Quality of Life
Authors: Roy Shata Rupa , Ishrar S. M. G. , Caleerappa Ravishankar , Reddy V. Badarinath , Chenna Nandini , Chapiri Dhana Lakshmi 
Published: May 2024

Objectives:
This study aimed to evaluate the levels of stress, anxiety, and depression in patients with chronic kidney disease (CKD) and examine their impact on quality of life (QOL).

Material and Methods:
The study conducted at KIMS-Saveera in Anantapur focused on 400 individuals diagnosed with CKD. To gather information, an online survey using Google Forms was employed. This survey included questions about health, as well as assessments using the Depression, Anxiety, and Stress Scale-21 to understand mental well-being and the kidney-related QOL scale to evaluate the QOL related to kidney disease.

Results:
The survey revealed that 300 males and 100 females participated in the study, and most of the participants had moderate levels of depression (41.3), anxiety (37.5), and stress (31.7). Notably, a significant negative correlation was observed between age and psychological health (PHC) (r = −0.198, n = 400, P = 0.004).

Conclusion:
This study revealed that stress, anxiety, and depression moderately impact the QOL for CKD patients. The findings underscore the importance of considering mental health factors in the overall care of individuals and emphasizing a holistic approach to address both physical and emotional well-being.
SOCIOECONOMIC CHARACTERIZATION OF EMPLOYMENT IN THE PAPAYA PRODUCTION CHAIN IN ESPÍRITO SANTO
Authors: Galeano Edileuza Aparecida Vital , Ventura José Aires , Martins David dos Santos 
Published: May 2024

Purpose: This study evaluated employment in the papaya production chain in Espírito Santo, Brazil.

Framework: The methodological approach to production chains serves as an analytical tool for carrying out diagnoses and strategic simulations of a product in focus.

Design/Methodology/Approach: In preparing this study, quantitative research techniques and procedures and qualitative research were adopted based on the methodological approach of production chains, also called: agro-industrial complexes, agri-food system, agribusiness, sectoral innovation systems.

Findings: In rural papaya producing farms, the average was 10.9 jobs. The general average number of jobs per papaya company was 68.1 and, particularly, in the packing house, the average was 154.8 jobs. The papaya production chain had a much higher number of jobs when compared to other fruit farm production chains in Espírito Santo. It is also noteworthy that the predominant type of employment relationship is formal and permanent.

Research, Practical & Social Implication: The State of Espírito Santo is the largest Brazilian papaya producer and exporter. With technological innovation, it guarantees crop quality and productivity, making it possible to serve the most demanding international markets. This chain is an important source of employment and income for the State.

Originality/Value: The study included field research with 93 producers and 14 companies that are part of the papaya production chain in Espírito Santo. Official data on the historical evolution of formal jobs in the chain are also presented, highlighting the socioeconomic importance of the sector.
Adaptive potential of winter common wheat varieties in the Penza region
Authors: Kosenko S. V. 
Published: May 2024

The current paper has presented the results of long-term study (2014–2023) of productivity, adaptability parameters and correlation between a genotype and environment of winter common wheat varieties in the forest-steppe conditions of the Penza region. The purpose of the study was to determine the response of winter common wheat varieties in changing agroclimatic conditions according to productivity. The vegetation conditions during the years of study varied in temperature and amount of precipitation, which served as a good background for conducting research on the issue in question. The objects for the study were 9 zoned varieties approved for cultivation in the Middle Volga region and 5 winter common wheat varieties developed by the FSBRI CBFC. The zoned winter common wheat variety ‘Fotiniya’ was used as a standard. The years of the varieties’ study were divided into favorable, typical (mean) and unfavorable (dry, excessively wet). Winter common wheat productivity in favorable years averaged 5.68 t/ha, in typical years it was 4.32 t/ha and 2.19 t/ in unfavorable years. As a result of determining the response of winter common wheat varieties in changing agroclimatic conditions according to productivity, there was proven a strong effect of environmental conditions and genotype. There have been proposed for breeding use such valuable and stable genotypes of winter common wheat as ‘Biryuza’, ‘Skipetr’, ‘Don-eko’, ‘Alyonushka’, ‘Pamyati Krivobocheka’, ‘Surskaya Nika’, ‘Dargo’, which should be placed on a high and medium agricultural background. The varieties ‘Fotiniya’ and ‘Klavdiya 2’ are highly adaptable to unfavorable cultivation conditions and will have an advantage over other varieties in medium and low agricultural backgrounds.
Ancient Egypt, Climate and the Nile: A Remark on the First Intermediate Period
Authors: Proussakov Dmitry 
Published: May 2024

The First Intermediate Period in ancient Egypt (22nd–21st centuries B.C.) is characterized by tomb “autobiographies” reporting on low Niles, famine and food donations from high officials and wealthy persons to the poor population after the collapse of the centralized monarchy. Egyptologists have expressed doubts that these sources reflect the real environmental and socio-political situation in Egypt at that date. In the 1970s B. Bell put forward a hypothesis about a severe and prolonged drought that struck in the late 3rd millennium B.C. the Middle East, including the Nile drainage basin; this led to a sharp drop of the Nile floods and, as a consequence (in Bell’s opinion), to the catastrophic decline of the Old Kingdom state. Egyptologists’ rejection of these theses and, in general, the interpretation of historical events of that era in the context of any environmental changes has recently acquired a particularly radical form, up to the revision of the most traditional Egyptological views on the First Intermediate Period, which is now even argued to have not been the time of the deepest crisis of the pharaonic civilization. Numerous independent scientifical studies, however, do not allow denying the important role of the natural factor at certain moments in the history of ancient Egypt, in particular, at the bifurcation between the Old and Middle Kingdoms. From the point of view of the socio-natural history, this was a socio-ecological crisis, a catastrophe that transformed qualitatively the systemic foundations of ancient Egyptian civilization at this stage of its evolution.
The Formation of a Strategic Partnership between China and Thailand: the Role of Belt and Road Initiative
Authors: Vinogradov Ilia 
Published: May 2024

This article attempts to consider the features of formation the strategic partnership between the PRC and Thailand, by tracing bilateral relations from mutual hostility in the 1950s–1960s, establishing official contacts in the 1970s amid the changes in international politics and during the Cambodian crisis, as well as deepening cooperation on a bilateral and multilateral levels in the post-Cold War era. The important role of Thailand in the process of bridge-building between China and ASEAN is noted.
The article notes that there is a consensus among the Thai elite on the need to strengthen cooperation with China, which gives Thailand new opportunities for economic growth. China is a major trading partner and key investor for Thailand and provides significant opportunities in realizing Thailand&apos;s ambitions to develop advanced technology and infrastructure.
An important component of Thai foreign policy is balancing between Great Powers. However, after the 2014 coup d&apos;etat amid deteriorating relations with the United States, Thailand&apos;s military elite significantly expanded its strategic partnership with the PRC. This is evidenced by the growing supply of Chinese military equipment and the scale of joint military exercises.
Particular importance in strengthening cooperation is the development of the China–Laos–Thailand transport corridor within the framework of the Belt and Road Initiative, which provides countries with new logistics opportunities. The article notes that in negotiations with China, Thailand follows a policy of economic independence and consistently defends its national interests, which cause delays in the implementation of the project, but China is forced to reckon with this.
PERANCANGAN SOIL NAILING PADA DINDING LAPISAN TANAH LUNAK
Authors: Ramadhan Rabbani Isya , Maha Agung Putera Agung 
Published: May 2024

Soil nailing is one of reinforcement system to increase the Safety Factor (SF) of the slope. One case at Tukad Ayung Bridge, there is a slope sliding potential during construction because the process cutting and filling works. This research would predict some displacement occurred after the soil nailing implementation. The prediction analysis of SF uses Geoslope program. Bishop method is selected to evaluate for simulation analysis on each segment based on the acting forces. Simulation analysis manually on existing condition identified the SF = 1.376 and using Geoslope program resulted SF = 1.276. After the cutting and filling works with earthquake influence on existing condition show the SF = 0.390 and could be classified as susceptible to landslides (SF < 1.3 without reinforcement). Soil nailing design with a vertical and horizontal directions in size 1 m multiplied with 1 m resulted SF = 1.321. Thus, the soil nailing reinforcement could increase 70% from the existing conditions.
Bimbingan Teknis (BIMTEK) Inovasi Pelayanan Publik Bagi Pemerintah Desa/Kelurahan di Kantor Kelurahan Fontein Kota Kupang
Authors: Indriyati Indriyati 
Published: May 2024

Kegiatan Bimbingan Teknis (Bimtek) Inovasi Pelayanan Publik di Kantor Kelurahan Fontein-Kota Kupang, adalah bagian program inkubasi inovasi pelayanan publik Provinsi NTT dalam rangka peningkatan kualitas pelayanan publik. Tujuannya adalah meningkatam kualitas pelayanan publik pada seluruh instansi penyelenggara pelayanan publik, termasuk Kantor Kelurahan. Metode pelaksanaan dilakukan dengan survey awal, dept interview, paparan materi, diskusi dan pendmpingan. Dalam pelaksanaan Bimtek dapat diketahui masalah mendasar dalam menciptakan inovasi pelayanan publik di Kantor Kelurahan Fontein Kota Kupang, yaitu masih rendahnya pengetahuan terkait menciptakan inovasi pelayanan publik dan ketrampilan berbasis teknologi informasi pada pegawai dan pimpinan Kantor Lurah. Sehingga kegiatan Bimtek perlu diteruskan dengan pendampingan untuk dapat terus diikuti progress atau perkembangan pengetahuan maupun ketrampilan para aparat Kantor Lurah. Oleh karena itu, kegiatan tersebut perlu dilakukan secara berkesinambungan, sehingga dapat menciptakan iklim inovasi pelayanan publik ditingkat Pemerintah Desa/Kelurahan. Kegiatan pengabdian kepada masyarakat ini merupakan terapan dari hasil penelitian inovasi pelayanan publik dengan judul “Garugiwa In Line” a Portrait of The Success of Local Wisdom Based Population Administration Service Innovation In Ende District, pada Tahun 2023.
Pengembangan Lembar Kerja Peserta Didik Materi Peluang Berbasis Realistic Mathematic Education
Authors: Kenjam Juventianus , Nahak Selestina , Simarmata Justin Eduardo 
Published: May 2024

Abstrak

Penelitian ini dilatarbelakangi oleh kurangnya pengembangan bahan ajar Lembar Kerja Peserta Didik (LKPD) berbasis Realistic Mathematic Education (RME) dan rendahnya kemampuan ekspresif matematis peserta didik. Penelitian ini bertujuan untuk menghasilkan Lembar Kerja Peserta Didik (LKPD) berbasis Realistic Mathematic Education (RME) untuk meningkatkan kemampuan ekspresif matematis peserta didik dengan memperhatikan validitas, kepraktisan, dan keefektifannya sebagai materi peluang. Jenis penelitian ini adalah penelitian pengembangan atau researchand development (R&D) dengan menggunakan metodologi ADDIE. Populasi target penelitian ini adalah 15 peserta didik kelas VIII di SMP Kristen Kefamenanu. Instrumen yang digunakan adalah lembar validasi ahli, lembar angket respon peserta didik,dan soal pre test dan post test. Hasil penelitian menunjukkan bahwa kualitas LKPD memenuhi kriteria kevalidan, dengan nilai rata-rata 86,6% dengan kategori sangat valid. Hasil angket praktikabilitas menunjukkan skor rata-rata 97,5% dengan kategori sangat praktis. Sedangkan hasil belajar pada aspek keefektifan memenuhi kriteria “efektif” dengan persentase ketuntasan belajar rata-rata ketuntasan individual pre test sebesar 45,33 yang meningkat pada post test sebesar 82,67 dengan kategori sangat baik dan ketuntasan secara klasikal pre test yakni 45,33 yang meningkat pada post test sebesar 86,67 dengan kategori sangat baik. Sehingga dapat disimpulkan bahwa LKPD memenuhi kriteria valid, praktis, dan efektif sehingga dapat digunakan dalam pembelajaran.