bluuebunny/crossref_metadata_2025_split huggingface dataset:
Hydraulic Performance Evaluation of Irrigation Scheme (A Case Study of Kelina Small Scale Irrigation Scheme, South Wollo, Ethiopia)
Authors: tibebu yonatan , wodaje yohannes , ali hussen 
Published: January 2024

Abstract
Irrigation is taken as not only improving the living habits of the societies but also having the ability to avoid the uncertainty that comes with climate change. This study was conducted to evaluate the hydraulic performance of Kelina's small-scale irrigation scheme using selected performance indicators. Primary data like applied water measurement at head, middle and tail reach of the field, taking soil samples for determination of (moisture content, field capacity. permanent wilting point and total available water), canal flow measurement, field observation and focal group discussion and secondary data like (meteorological data, cropping data and data related to design document of irrigation scheme) were taken from the concerned institutions. After the data were taken the data were analyzed by empirical formula, CROPWAT model and Microsoft Excel. The data has been analyzed by Based on the results obtained, the study area has a clay type soil with a total available water of 122.3mm/m and a 0.54cm/hr infiltration rate. The ratio of relative water supply and relative irrigation supply was 0.92 and 0.83, respectively, which indicates a shortage of water supply since the ratio is less than one. The overall water delivery performance indicators like adequacy, equity, efficiency, and dependability have been 83, 0.11, 0.91, and 0.18 percent, respectively. The conveyance efficiency, application efficiency, deep percolation ratio, and overall scheme efficiency were 58.32, 67.57, 32.43, and 39.41%, respectively. The irrigable area was reduced by 23% and the number of infrastructures was reduced by 44.75%. Generally, the current performance of the irrigation scheme is classified as fair performance. Due to this, providing night storage, regular maintenance, and flow control structures at each off gate were recommended that enables the scheme to perform well.
Contabilização do goodwill: reflexões de uma revisão histórica, conceitual e comparativa
Authors: Calado João Eudes de Souza , Matias-Pereira José 
Published: January 2024

Objetivo: O objetivo do estudo é provocar reflexões a partir da revisão histórica, conceitual e comparativa sobre o goodwill em cem anos de teoria da contabilidade, considerado como temática difícil mesmo com toda evolução teórica e normativa.
Metodologia: Ensaio teórico produzido a partir de uma revisão qualitativa integrativa da literatura. Apresenta a evolução teórica e desafios observados pelos teóricos e normatizadores desde o estudo seminal “Accounting Theory” de William Paton (1922).
Resultados: A relevância atribuída ao goodwill vai muito além dos conceitos e critérios de reconhecimento e mensuração. Sua interpretação e tratamento são influenciados por aspectos cognitivos, interesses econômicos, e nos cenários de crises econômicas os debates sobre o tema são intensificados, motivados por preocupações de stakeholders, normatizadores e teóricos mesmo durante cem anos de evolução. Portanto, o futuro do goodwill é indefinido.
Contribuições do Estudo: A análise histórica e comparativa, apesar de limitada na escolha das principais referências sobre o tema, contribui para confirmar a subjetividade e ausência de consenso conceitual, normativo e prático para o goodwill, e que talvez não seja justo apontar errados, teóricos e reguladores, neste sentido. O cenário de alta volatilidade dos mercados de capitais por conta da pandemia da Covid-19, por exemplo, ascendem novas discussões teóricas sobre a dimensão quântica e multidisciplinar e o possível retorno de práticas contábeis utilizadas no passado. Portanto, a relevância do goodwill exige que não apenas os normatizadores estabeleçam regras, mas que pensadores e práticos continuem contribuindo eticamente com o debate.
Income smoothing in Brazilian credit unions: the effects of default
Authors: Sallaberry Jonatas Dutra , Venturini Lauren Dal Bem , Lerner Arthur Frederico , Flach Leonardo 
Published: January 2024

Purpose: This research aims to analyze whether credit unions manage their accounting results in order to smooth them through the provision for doubtful accounts (income smoothing), from a default perspective.
Methodology: The sample reaches 938 unique cooperatives considering the period from December 2010 to December 2018, with data from the Central Bank of Brazil, tested using the multiple regression statistical technique, in quarterly panels.
Results: The variation in the stock of credit operations and the adjusted net income were not statistically significant in the model, however it was not possible to accept the hypothesis that credit unions use the allowance for loan losses (PCLD) as a mechanism for managing results. The interest rate implicit in the result of income from credit operations was significant, and therefore related to the PCLD variation, while the condition of free admission did not show statistical significance. The variation in default was significant in the model, with a negative coefficient, implying consistency with the earnings management hypothesis, since in a scenario of higher default (risk) the relationship is negative and, therefore, PCLD levels are lower, avoiding potential negative results.
Contributions of the Study: The results indicate the absence of earnings management by PCLD in the sample and period, contributing to the discussion of the relationships between earnings management variables. This enables credit unions to reflect on their internal corporate governance structure. In addition, the evidence contributes to the progress of the literature on earnings manipulation in credit unions, for which there are few studies available and play an important role in the Brazilian market, ensuring funding flows to economic sectors not served by traditional banking institutions.
Public budget and crime: an analysis based on the examination of indicators of lethal and non-lethal crimes in the state of Ceará
Authors: Freitas Ludmilla Azevedo de , Nascimento Roberto Sérgio do , Corrêa Denise Maria Moreira Chagas , Viotto Richard , Mota Samuel Cavalcante 
Published: January 2024

Objective: This article aims to analyze a possible relationship between budget execution and crime levels in the State of Ceará between 2012 and 2021.
Methodology: Use of linear regression using dependent variables (budgetary expenditures with the public security function) and independent variables (public revenue, intentional lethal violent crimes, seizure of weapons, violent property crimes, thefts, and sexual crimes).
Results: After evaluating the proposed variables, the results showed the influence of 2 (two) of the 6 (six) independent variables analyzed: revenue at 1% and theft at 10%. The other indicators related to intentional lethal violent crimes, gun seizures, violent property crimes, and sex crimes did not show consistent results.
Contributions of the Study: Expands the level of knowledge about possible relationships between budget expenditures and crime (its various typologies), in order to better understand whether effectively only spending on public security can influence the level of crime in a state of the federation.
GIS-based Land Suitability Evaluation for Sesame (Sesamum indicum L.) Production using Agro-climatic Indices in the Semi-arid Areas of Tigray
Authors: Berhane Abadi , Worku Walelign , Hadgu Gebre , Abrha Berhanu 
Published: January 2024

Introduction:
Climate is the most important factor in determining crop production systems in Ethiopia. However, land suitability evaluation using climate variables for specific crops has been barely conducted to demonstrate the suitability of a location for the growth and yield of the crop. This study was, therefore, conducted to analyze land suitability evaluation for sesame production using agro-climatic variables by employing a multi-criteria approach.

Materials and Methods:
Temperature (maximum, minimum, and average temperature), annual rainfall, elevation, slope, growing degree days (GDD), and length of growing period were classified, and re-classified. Finally, a suitability map overlay was produced using ArcMap version 10.3.1

Results and Discussion:
The results indicated that areas with higher elevations, like Adi Remets being 1860 meters above sea level, were classified as moderately suitable, whereas the majority of the study area was suitable for sesame production. After re-classifying the climate variables, elevation, and GDD, a suitability map overlay was produced for sesame production. The overall suitability map showed that areas around Humera, Dansha, Sheraro, Badime, Adigoshu, and some parts of Dedebit, Adiremets, and Maygaba were found from highly suitable to suitable, with 1,024,543.2 and 664,545.5 hectares of land, respectively. There has been no evidence with regards to land suitability classification for sesame production in the study area; hence, the results obtained in this study demonstrated the majority of the cultivated areas in the western and northwestern zones of Tigray to be high to moderately suitable for sesame production.

Conclusion:
Based on the results, a land suitability map representing a homogenous environment for improved sesame production was produced using a multi-criteria approach in the northwestern and western zones of Tigray. While the results obtained in this study might be helpful for agricultural experts, researchers, decision-makers, and farmers for crop intensification and expansion strategies, they can explicitly help in decisions in the marketing processes with respect to the crop’s value chain and provide a homogenous environment in the study area.
Pupillary Diameter Change and Dynamics in Different Refractive Error Groups after Implantation of a Collamer Lens with a Central Hole Without Viscoelastic Agent
Authors: Zicheng Ma , Siquan Zhu 
Published: January 2024

Background:
To investigate the pupillary diameter and dynamics in different refractive error groups after non-viscoelastic agent-assisted implantation of a collamer lens with a central hole, so as to evaluate the effect on the pupil of this type of surgery.

Methods:
Consecutive patients with a range of refractive errors who underwent non-viscoelastic agent-assisted implantation of a collamer lens with a central hole (ICL V4c) were analyzed. OPD-Scan III (NIDEK Japan)was used to measure the pupillary diameter preoperatively and 1 month postoperatively. Pupillary dynamics were assessed by calculating the scotopic pupillary diameter minus the photopic pupillary diameter. All variables were measured under photopic and scotopic conditions.

Results:
In 53 patients (medium-low myopia group 44 eyes, 23 patients, age 33.3±1.2 years and high myopia group 60 eyes, 30 patients, age 31.7±1.5 years), the postoperative photopic pupil was significantly smaller than preoperatively in both groups, and the postoperative pupillary size was significantly larger in the high myopia group under both the photopic and scotopic conditions. Besides, the high myopia group had a significantly larger photopic-scotopic change postoperatively and greater change in the pupillary dynamics.

Conclusion:
Implantation of a collamer lens with a central hole without viscoelastic agent assistance affected the pupillary diameter and dynamics at 1 month postoperatively in the medium-low and high myopia groups. The group with medium and low diopters had stronger changes in pupil diameter after surgery, while the group with high diopters was more likely to be affected by changes in visual quality.
Experimental Study on In-plane Stiffness of Track in a Turnout of the Railway in Vietnam
Authors: Dung Tran Anh , Quy Do Xuan 
Published: January 2024

Aims:
This study aims to determine the in-plane stiffness of the track in a turnout of the railway in Vietnam.

Background:
Track stiffness is a basic parameter of railway tracks that influences the bearing capacity of the track, the dynamic behavior of passing vehicles, the quality of track geometry, and the life of track components.

Objective:
The objective of this research is to determine the in-plane stiffness of the track based on substructure modulus, and rail pad stiffness at a track section in a turnout.

Methods:
Various tests which included the field tests of the substructure modulus, and rail pad stiffness tests in the laboratory were done. Substructure modulus was investigated at ten locations in the field. Rail pad stiffness was tested with five samples in the laboratory. In-plane stiffness of the track was calculated through substructure modulus and rail pad stiffness. The finite element method was used to evaluate the bearing capacity of bearings with different in-plane stiffness values.

Results:
Based on the results obtained, the substructure modulus was from 0.49 N/mm3 to 1.48 N/mm3. The rail pad stiffness is from 32.99 kN/mm to 34.92 kN/mm. These results are used to calculate the in-plane stiffness of the track. The in-plane stiffness of a track section in a turnout in Vietnam is from 25.18 kN/mm to 30.19 kN/mm. According to the finite element method, it is possible to determine the maximum value of forces transmission to the supports from 37.743 kN to 38.989 kN corresponding to the above stiffness values with the axle load of train 14 tons and rail P60.

Conclusion:
The stiffness of the supporting is proportional to the value of the force transmitted to the supporting. This study clearly showed that the substructure (soil and ballast) properties had the most impact on the total in-plane stiffness of the track. The results will be a tool for the track maintenance engineer to implement correct maintenance activities.
A PLS-SEM Analysis of Factors Determining Medical Personnel Performance in a Tertiary Referral Hospital
Authors: Yusrawati Yusrawati , Respati Titik , Sekarwana Nanan , Serudji Joserizal , Dasman Hardisman 
Published: January 2024

Background:
Health workers’ performance is essential to the effective delivery of hospital healthcare services, which can determine the quality of care and patient safety. Employees’ job performance becomes more crucial for tertiary hospitals where advanced and subspecialty care is provided to treat high-risk and critical emergency patients.

Objectives:
This study was conducted to develop a conceptual framework for understanding the factors that affect medical personnel's performance at the hospital, with perception as the intervening variable.

Methods:
This cross-sectional study used an online self-administered survey tool, in which 119 responses were collected from health workers who provide Comprehensive Emergency Obstetric and Newborn Care (CEmONC) in a tertiary hospital in Padang, Indonesia. A partial least squares structural equation model (PLS-SEM) was constructed to analyze the factors determining medical personnel performance.

Results:
The study showed that personal perceptions significantly correlate with health workers’ job performance, with attitudes and motivations found to have a powerful effect on the forming of perceptions. In addition, their performance is also significantly influenced by the aspects of quality, quantity, timeliness, effectiveness, teamwork, and commitment. However, the study does not support the relationship between knowledge, expectations, or actual performance with the medical employee’s job performance.

Conclusion:
This result suggests the hospital management team in the tertiary hospital considers these factors to improve healthcare services quality and promote a supportive work environment to improve the medical personnel’s performance.
Haemostatic and Haematological Parameters among Type 2 Diabetes Patients in A Tertiary Health Facility in Ondo State, Nigeria: A Cross-sectional Study
Authors: Ogunbusuyi Bolu E. , Oyegue Kelvin O. , Fasoiro Oyindamola , Adeyanju Kolawole , Akpor Oghenerobor B. 
Published: January 2024

Background:
Type 2 diabetes mellitus (T2DM) remains one of the non-communicable metabolic disorders associated with serious thrombotic outcomes and risk of cardiovascular disease, which can be fatal.

Aim:
This study was therefore aimed at comparing the levels of haemostatic and haematological parameters of T2DM and non-diabetic subjects. The study also determines the relationship between haemostatic parameters with haematological parameters among the T2DM subjects.

Methods:
Total of 150 participants, comprising “75” of those with diabetes and those without diabetes, were recruited for the study. Blood samples were collected for the analysis of full blood count, Factor V, VII, and tissue plasminogen activator inhibitor-1 (TPA I-1). Test of significance of means was carried out using the One-Way Analysis of variance test, while relationships were tested using Pearson correlation and logistic regression.

Results:
The results revealed significantly higher levels of Factor V, VII, and TPA I-1 among participants with diabetes when compared with those without diabetes. However, significantly lower levels of red cell parameters and red cell indices were observed in the participants with diabetes. In addition, with the exception of lymphocyte and eosinophil levels, all other white blood cells(WBC), platelets, and differential leukocyte parameters were significantly higher in the subjects with diabetes. Moreover, there was a significant positive correlation between Factors V and VII, TPA I – 1 and Factor VII, TPA I-1 and platelets, Factor VII and Haematocrit (HCT) levels in diabetic subjects.

Conclusion:
Conclusively, the correlation between pro-coagulant and hypofibrinolytic factors may be accountable for the hypercoagulability and thrombotic events which characterize T2DM, thereby providing an insight into factor-specific management of the disease with haematological parameters assisting routinely predict factor levels thereafter increasing the ease of prognosis of T2DM.
Hacia una nueva metodología para el estudio de la iconografía en sellos del período Neopalacial cretense (ca. 1700-1450 a.C.). Una aproximación desde la Historia del Arte y la Antropología Simbólica
Authors: Cano Moreno Jorge 
Published: January 2024

Los estudios sobre la sociedad minoica, en general y del período Neopalacial en particular, cuentan con un problema de base: la imposibilidad de comprender los pocos registros escritos que han sobrevivido hasta el presente. Esta situación genera que muchos aspectos de la sociedad minoica tan solo se puedan plantear de modo hipotético y hace que el abundante corpus iconográfico sea la fuente principal para estudiar a esta cultura. Sin embargo, tradicionalmente se han realizado análisis literales sobre las imágenes como si éstas fueran una representación directa de la realidad. Además, cuando se trata de interpretar a la iconografía en sí misma, se suele recurrir a análisis formales y comparativos para encontrar su posible significado.
Ante esto, en el siguiente trabajo se propone una nueva aproximación teórica para el estudio de los sellos minoicos utilizando un enfoque que combina la Historia del Arte desde una perspectiva semiótica y la Antropología Simbólica. El objetivo principal es comprender de manera más profunda los mecanismos de representación y los valores semióticos que pudieron haber tenido las imágenes -en este caso, las que se encuentran en sellos y sellados- en el contexto del período Neopalacial. Asimismo, esta aproximación puede ser útil no solo para este caso de estudio en particular, si no también, para analizar las formas de interacción social de las culturas antiguas en torno a las imágenes.
Circulação, dinâmicas de interação e fluxos na #LivedoCaetanodeNatal no Twitter
Authors: Limeira Azevedo Gomes Vivianne , Hermenegildo Juliana , Maia Kenia , Fernandes de Oliveira Geilson 
Published: January 2024

O artigo analisa como a circulação em torno da live do cantor Caetano Veloso, realizada no natal de 2020, promove dinâmicas de interação em fluxo de grupos no Twitter. O estudo identifica as publicações no Twitter com a hashtag #LivedoCaetanodeNatal, seguido pelo mapeamento das interações geradas; a fim de refletir a circulação por comentários e replicação em torno da Live do cantor. O estudo de caso (YIN, 2001) e a Análise de Redes Sociais (RECUERO, 2008) compõem o método para as análises dos dados. Estas indicam e reverberam embates e valoram discursividades em diferentes aspectos que ora qualificam a produção da live e do cantor, ora a partir de outros fluxos, (des)caracterizam a figura do cantor. Este contexto associa-se a outros fluxos que convergem à Live ao campo do debate político que se aproveita da lógica midiática e das interações em rede.
Borrower-Lender Cross-Ownership and Borrower Audit Quality
Authors: Dearden Stuart M. , Downes Jimmy F. , Kang Tony 
Published: January 2024

SUMMARY
We study the effect of borrower-lender cross-ownership on the demand for a borrower’s external audit quality in syndicated loan settings. Cross-owners, which are institutional investors who hold the equities of both the borrower and the lead lender of syndicated loans, have the ability and incentive to increase the economic benefits accruing to both contracting parties. We hypothesize that cross-owners demand high-quality audits of the borrower’s financial information as a delegated monitoring device to resolve the agency cost of debt and improve contract efficiency. Our evidence shows that cross-ownership is positively associated with higher borrower audit fees, our proxy for audit quality. We also find that the effect is more pronounced for larger loans. Overall, these results suggest that cross-owners view external audits to be a viable monitoring mechanism for improving overall debt contacting efficiency.
Data Availability: Data are available from the public sources cited in the text.
JEL Classifications: M42; M48.
The Joint Effect of Organizational Identification and Internal Reporting Environment Openness on Budgetary Misreporting
Authors: Lill Jeremy B. , Majerczyk Michael J. , Xu Ke 
Published: January 2024

ABSTRACT
Many organizations are moving toward a more open, transparent working environment. However, a concurrent trend toward remote work in organizations could moderate the effect of this move toward organizational openness by reducing organizational identification. This study investigates the joint effect of organizational identification and reporting environment openness on managerial reporting behavior. Using an experiment, we find that weak versus strong organizational identification leads to greater slack creation in an open reporting environment, but this effect attenuates in a closed reporting environment. By speaking to the joint effect of internal reporting environment openness and organizational identification, this study contributes to our understanding of the theoretical drivers of misreporting and how they interact with concurrent trends in practice.
Data Availability: The data used in this paper are available upon request.