bluuebunny/crossref_metadata_2025_split huggingface dataset:
Enhancing rainfall–runoff model accuracy with machine learning models by using soil water index to reflect runoff characteristics
Authors: Iamampai Sarunphas , Talaluxmana Yutthana , Kanasut Jirawat , Rangsiwanichpong Prem 
Published: January 2024

Abstract

The advancement of data-driven models contributes to the improvement of estimating rainfall–runoff models due to their advantages in terms of data requirements and high performance. However, data-driven models that rely solely on rainfall data have limitations in responding to the impact of soil moisture changes and runoff characteristics. To address these limitations, a method was developed for selecting predictor variables that utilize the accumulation of rainfall at various time intervals to represent soil moisture, the changes in the runoff coefficient, and runoff characteristics. Furthermore, this study investigated the utility of rainfall products [such as climate hazards group infrared precipitation with station data (CHIRPS) and global precipitation measurement (GPM)] for representing rainfall data, while also using the soil water index (SWI) to enhance runoff estimation. To assess these methods, the random forest (RF) and artificial neural network (ANN) models were utilized to simulate daily runoff. Incorporating both the rainfall and SWI data led to improved outcomes. The RF demonstrated superior performance compared with the ANN and the conceptual model, without the need for baseflow separation or antecedent runoff. Furthermore, accumulated rainfall was shown to be a valuable input for the models. These findings should facilitate the estimation of runoff in locations with limited measurement data on rainfall and soil moisture by utilizing remote sensing data.
Income smoothing nas cooperativas de crédito brasileiras: os efeitos da inadimplência
Authors: Sallaberry Jonatas Dutra , Venturini Lauren Dal Bem , Lerner Arthur Frederico , Flach Leonardo 
Published: January 2024

Objetivo: O objetivo do estudo é analisar se as cooperativas de crédito gerenciam seus resultados contábeis, a fim de suavizá-los por meio da provisão para créditos de liquidação duvidosa (income smoothing), sob uma perspectiva de inadimplência.
Metodologia: A amostra alcança 938 cooperativas singulares entre o período de dezembro de 2010 a dezembro de 2018, com dados do Banco Central do Brasil, testados por meio da técnica estatística de regressão múltipla, em painéis trimestrais.
Resultados: A variação do estoque de operações de créditos e o lucro líquido ajustado não foram estatisticamente significativos no modelo, no entanto não foi possível aceitar a hipótese de que as cooperativas de crédito utilizam a provisão de créditos de liquidação duvidosa (PCLD) como mecanismo para gerenciamento de resultados. A taxa de juros implícitos no resultado da renda de operação de crédito foi significativa, e, portanto, relacionada à variação da PCLD, enquanto a condição de livre admissão não demonstrou significância estatística. A variação da inadimplência apresentou significância no modelo, com coeficiente negativo, implicando coerência com a hipótese de gerenciamento de resultados, pois em cenário de maior inadimplência (risco) a relação é negativa e, portanto os níveis de PCLD são menores, evitando potenciais resultados negativos.
Contribuições do Estudo: Os resultados indicam ausência de gerenciamento de resultados por PCLD na amostra e período, contribuindo para a discussão das relações entre variáveis de gerenciamento de resultados. Isso possibilita as cooperativas de crédito refletir sobre sua estrutura interna de governança corporativa. Além disso, as evidências contribuem para o progresso da literatura sobre manipulação de resultados em cooperativas de crédito, para as quais existem poucos estudos disponíveis e exercem um papel importante no mercado brasileiro, garantindo fluxos de financiamento para setores econômicos não atendidos pelas instituições bancárias tradicionais.
Strategic alignment for a commercial company: an analysis from the perspectives of the balanced scorecard
Authors: Teixeira Clademir , Kisata Lauriany , Vogt Mara , Kruger Silvana Dalmutt 
Published: January 2024

Objective: To identify initiatives for the strategic alignment of a commercial company in the utilities segment, based on the Balanced Scorecard.
Methodology: A descriptive research was carried out, based on a case study, with a qualitative approach. Data were collected through a questionnaire applied to the employees, with 40 valid answers. From the results, it was found that the initiatives that can contribute to the strategic alignment are aimed at: increasing the company's profitability, reducing the company's average cost and improving cash flow, with regard to the financial perspective; increase the number of wholesale and retail customers, keep shopkeeper customers active in the case of customer perspective; align inventory management processes, streamline service and streamline the operation of the internal information system with regard to internal processes and; Empower employees and reduce turnover in terms of learning and growth. It is important that the company defines those responsible for monitoring the initiatives, so that the goals can be achieved and, consequently, the objectives can be achieved.
Results: In general, the results highlight the relevance of the BSC methodology for the alignment between strategic objectives, indicators, goals and initiatives to put into practice what is expected for the organization, contributing to managers in the decision-making process, so that better decisions can be made, and the company can succeed in its activities.
Study Contribution: The present study contributes to the literature, showing that the BSC can be used regardless of size or segment of activity and can serve as a benchmark for other similar small and medium-sized companies.
An analysis of how Millennials view social security
Authors: Lima Diana Vaz de , Nery Daniel Nepomuceno , Miranda Cláudio de Souza 
Published: January 2024

Objective: To identify and analyze how Millennials view social security.
Methodology: A survey consisting of a 21- question structured questionnaire developed on the LimeSurvey® tool and sent to approximately 15 thousand people from all regions of Brazil. The respondents were selected on an open basis and according to the age group of this generation. The non-parametric Chi-Square test was performed for each question in the structured questionnaire to verify differences in the evaluation of the control variables.
Results: Contrary to the analyzed study bases, most Brazilian Millennials in the survey think or are concerned about their retirement. One hypothesis based on the research findings is that Millennials are concerned about their retirements and believe that achieving a secure retirement will be a very complicated task in the future. Despite the low number of supplementary pensions among Millennials, most claim to have a high level of interest in it, and contribute to the literature on the subject.
Study contributions: In addition to furthering the understanding of how Millennials deal with social security, this study can contribute to the development of public policies aimed at educating young people on social security.
Biometric Measurement of Iridocorneal Angle Parameters in a Sample of Healthy Saudi Eyes
Authors: Bakr Medhat A. , Al Naqeeb Ussama , Al Mulla Abdullah 
Published: January 2024

Background:
Iridocorneal angle (ICA) or anterior chamber angle is the anatomical structure responsible for aqueous humor outflow and regulating intraocular pressure inside the eye.

Objective:
The study aims to evaluate iridocorneal angle parameters in healthy Saudi eyes using the spectral domain located in the anterior segment optical coherence tomography (AS-OCT) and to describe their correlation with other factors.

Methods:
For precise measurements of ICA, anterior segment imaging was executed with the aid of spectral-domain AS-OCT MS-39®. The measurements of the iridocorneal angle included angle opening distance (AOD) and trabecular-iris space area (TISA), located 500 and 750 μm away from the actual scleral spur from nasal and temporal angles.

Results:
The comparison of temporal and nasal angle parameters showed significantly higher AOD500 values in the temporal compared to the nasal angle (p=0.005). The study also evaluated correlations with a grade of the angle, and no correlations were found between gender, refractive error, iris thickness, and angle parameters. Multiple linear regression with backward elimination of non-significant factors found age (p=0.002), angle grade (p<0.001), predicting factors for nasal AOD500 (Adjusted R2=0.772, p<0.001), and angle grade (p<0.001) and temporal iris thickness (p=0.004) predicting factors for temporal AOD500 (Adjusted R2=0.511, p<0.001). IOP (p =0.026) and angle grade (p<0.001) were found to predict factors for nasal TISA500 (Adjusted R2=0.639, p<0.001), and angle grade (p<0.001) and temporal iris thickness was found predicting factors for temporal TISA500 (Adjusted R2=0.314, p<0.001).

Conclusion:
AS-OCT is a valuable, easy, non-aggressive method to evaluate the iridocorneal angle.
Removal of metronidazole from simulated wastewater using Fe/C catalyst with a combination of heterogenous Fenton and ozonation
Authors: Panandita Budi Satria , Prasetyo Imam , Ariyanto Teguh 
Published: January 2024

This study examined roles of iron oxide/porous carbon material (Fe/C) for removing metronidazole in simulated wastewater by adsorption and then followed by a degradation using advanced oxidation process (H2O2, O3 and combination of H2O2/O3). Fe/C was produced by an impregnation of iron oxide precursors during resorcinol-formaldehyde synthesis followed by pyrolysis at 800 °C. For comparison, blank carbon (without iron loading) was also synthesized. The properties of porous carbon were investigated by SEM-EDX and N2-sorption analyzer. Blank carbon and Fe/C featured the specific surface area of 755 m2g-1 and 394 m2g-1, respectively. The loading of iron oxide altered the pore structures of material. The adsorption isotherm data were followed by the Langmuir isotherm model with metronidazole uptake up to 46.07 mg g-1 and 39.97 mg g-1 at 30oC by Fe/C and blank carbon. The degradation study was then carried out with catalyst dosage of 0.1 g/100 mL solution and 120 min reaction time at 30 oC. It is noticeably that, the degradation of metronidazole was better when a combination of H2O2/O3 was employed, compared with an individual of H2O2 or O3. Regarding the stability, Fe/C maintained its high activity upon four consecutive runs.
Retail Investor Attention and Audit Pricing
Authors: Cho Myojung , Huang Feiqi , Luo Xin 
Published: January 2024

ABSTRACT
Using a recently developed proxy for retail investor attention to 10-K filings on EDGAR, we investigate the relationship between retail investor attention and audit fees. We find that retail investor attention is positively related to audit fees and negatively related to earnings quality. Our result is consistent with the notion that managers of firms with high retail investor attention are more likely to manipulate earnings. We also find that retail investor attention to 10-K filings is a relatively more important source of firm-specific information for small firms than for large firms. Collectively, we find that retail investor attention plays a significant role in audit pricing. Our results are robust even after controlling for omitted variable bias, endogeneity, and alternative retail investor attention measures.
JEL Classifications: M41; M42.
Rotten Apples and Sterling Examples: Norm-Based Moral Reasoning and Peer Influences on Honesty
Authors: Huddart Steven , Qu Hong 
Published: January 2024

ABSTRACT
We develop a general norm-dependent utility function with disutility for actions that are inferior or superior to a norm. We test its validity by assessing the moderating role of norm sensitivity in explaining responses to peer influences in a budget reporting experiment. Managers become less honest after seeing a less honest peer (the rotten apple effect) and more honest after seeing a more honest peer (the sterling example effect). We measure the sensitivity to social norms by the Maintaining Norms Schema score generated from the responses to the Defining Issue Test-2 moral reasoning questionnaire. We find that (1) the sterling example effect is significantly increased in an individual’s sensitivity to social norms and (2) the rotten apple effect does not vary significantly with an individual’s sensitivity to social norms. Our evidence supports inclusion of a disutility component for actions that are inferior to the norm in representations of personal preferences.
JEL Classifications: C72, D03; J44; M41; M55.
PENINGKATAN KEMAMPUAN OPERASI HITUNG BILANGAN CACAH MELALUI PEMBELAJARAN MATEMATIKA REALISTIK DI KELAS IV
Authors: Chamidah Zidni , Prasetyo Aris Kukuh , Setiani Kesia Indah 
Published: January 2024

Abstract: Improving the Capability of Whole Number Counting Operations Through Realistic Mathematics Learning in Class IV SD Negeri Blotongan 02. This research aims to improve the ability to calculate whole number operations by applying realistic mathematics learning through Collaborative Classroom Action Research (PTKK). The research was conducted using the Kemmis and MC Taggart model which consists of the planning stage, the implementation/action stage, the observation stage, and the reflection stage. The subjects of this research were 18 students in class IV A at SD Negeri Blotongan 02, Salatiga City. Data was collected using observation, test and documentation techniques. Data analysis uses descriptive quantitative data analysis techniques. The indicator of research success is the completeness of learning outcomes, 75% of the number of students reaching the KKM (75). The research results showed that only 5 students (28%) completed the pre-cycle learning results. Cycle I began to increase with the learning outcomes of 8 students (44%) being complete. The increase in learning outcomes achieved indicators of research success in cycle II, namely 14 students (78%) completed. Based on this, it is concluded that realistic mathematics learning can improve the ability to calculate whole number operations as demonstrated by increasing the completeness of students' learning outcomes. Keyword: Learning Outcomes, Realistic Mathematics Learning, Mathematics Abstrak: Peningkatan Kemampuan Operasi Hitung Bilangan Cacah Melalui Pembelajaran Matematika Realistik di Kelas IV SD Negeri Blotongan 02. Penelitian ini bertujuan untuk meningkatkan kemampuan operasi hitung bilangan cacah dengan penerapan pembelajaran matematika realistik melalui Penelitian Tindakan Kelas Kolaboratif (PTKK). Penelitian dilakukan menggunakan model Kemmis dan MC Taggart yang terdiri dari tahap perencanaan (planning), tahap pelaksanaan/tindakan (action), tahap pengamatan (observation), dan tahap refleksi (reflection). Subjek penelitian ini adalah 18 peserta didik kelas IV A SD Negeri Blotongan 02 Kota Salatiga. Data dikumpulkan menggunakan teknik observasi, tes, dan dokumentasi. Analisis data menggunakan teknik analisis data kuantitatif deskriptif. Indikator keberhasilan penelitian yaitu ketuntasan hasil belajar 75% jumlah peserta didik mencapai KKM (75). Hasil penelitian menunjukkan hasil belajar pra siklus hanya 5 peserta didik (28%) tuntas. Siklus I mulai adanya peningkatan dengan hasil belajar 8 peserta didik (44%) tuntas. Peningkatan hasil belajar mencapai indikator keberhasilan penelitian pada siklus II yaitu 14 peserta didik (78%) tuntas. Berdasarkan hal tersebut, disimpulkan bahwa pembelajaran matematika realistik dapat meningkatkan kemampuan operasi hitung bilangan cacah yang ditunjukkan melalui peningkatan ketuntasan hasil belajar peserta didik. Kata kunci: Hasil Belajar, Pembelajaran Matematika Realistik, Matematika
ANALISIS KONSEP MERDEKA BELAJAR DALAM PERSPEKTIF PENDIDIKAN KEWARGANEGARAAN
Authors: Lubis Nur Kholila , Suyanti Suyanti , Dharma Surya , Yunita Sri 
Published: January 2024

Abstract: The aim of this research is to analyze the concept of independent learning from a citizenship education perspective. This research was conducted using a qualitative approach using the literature study method. The data analysis process in this research includes data reduction, data display, verification, and drawing conclusions. The results of this research analyze the concept of independent learning from two perspectives, namely the citizenship education perspective in the curricular dimension and the citizenship education perspective in the socio-cultural dimension. In these two dimensions, it shows the compatibility between the concepts formed in independent learning and the goals of citizenship education. The role of teachers in transformation is the main determinant in the success of the independent curriculum itself. It can be concluded that the concept of an independent curriculum from a citizenship education perspective has correlations and the same goals, where teachers are the center of its success.Keyword: Independent Curriculum, Independent Learning, Citizenship Education. Abstrak: Tujuan dilakukannya penelitian ini adalah untuk menganalisis konsep merdeka belajar dari perspektif Pendidikan kewarganegaraan. Penelitian ini dilakukan melalui pendekatan kualitatif dengan metode studi literatur. Proses analisis data dalam penelitian ini meliputi reduksi data, display data, verifikasi, serta penarikan kesimpulan. Hasil dari penelitian ini, menganalisis konsep merdeka belajar dari dua perspektif, yakni perspektif Pendidikan kewarganegaraan dalam dimensi kurikuler dan perspektif Pendidikan kewarganegraaan dimensi sosio kultural. Dalam kedua dimensi tersebut, menunjukkan kesesuaian antara konsep yang dibentuk dalam merdeka belajar dengan tujuan Pendidikan kewarganegaraan. Peran guru dalam transformasi menjadi penentu utama dalam keberhasilan kurikulum merdeka itu sendiri.Dapat disimpulkan, konsep kurikulum merdeka dari perspektif Pendidikan kewarganegaraan memiliki korelasi dan kesamaan tujuan, dimana guru menjadi pusat keberhasilannya.Kata Kunci: Kurikulum Merdeka, Merdeka Belajar, Pendidikan Kewarganegaraan.
IMPLEMENTASI PENDEKATAN PEMBELAJARAN CULTURALLY RESPONSIVE TEACHING PADA MATA PELAJARAN PPKN KELAS V SEKOLAH DASAR
Authors: Nasution Dewi Nurhasanah , Efendi Umri Rahman , Yunita Sri 
Published: January 2024

Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis tentang: 1) Mengetahui alasan guru menggunakan pendekatan pembelajaran Culturally Responsive Teaching (CRT) pada mata pelajaran PPKN materi nilai-nilai Pancasila, 2) Implementasi pendekatan pembelajaran CRT, 3) Hasil implementasi pendekatan pembelajaran CRT. Penelitian ini merupakan jenis penelitian kualitatif. Metode pengumpulan data yang dilakukan adalah dengan metode observasi, wawancara dan dokumentasi. Penelitian dilaksanakan di kelas V SDN 101786 Helvetia dengan peserta didik berjumlah 31 orang. Hasil penelitian menunjukkan bahwa: 1) Alasan guru menggunakan pendekan CRT adalah guru lebih memahami peserta didik dan peserta didik menjadi lebih aktif dalam pembelajaran 2) Implementasi pendekatan CRT telah berjalan dengan baik di buktikan dengan langkah-langkah pembelajaran yang terlaksana dengan lancar 3) Hasil implementasi dapat meningkatkan keaktifan dan minat belajar peserta didik.
Pengaruh Latar Belakang Pendidikan Dan Kecerdasan Intelektual Terhadap Pemahaman Akuntansi Dengan Perilaku Belajar Sebagai Variabel Pemoderasi (Studi Empiris Pada Mahasiswa Program Studi S1 Akuntansi Universitas Muhammadiyah Metro)
Authors: Kurniawan Edi , Hendri Nedi , Sari Gustin Padwa 
Published: January 2024

This study aims to analyze the effect of educational background 1; and Intellectual Intelligence 2; Towards Understanding Accounting With Learning Behavior 3; As a moderating variable in students of the S1 Accounting Study Program, Muhammadiyah Metro University. The type of research used in this study is quantitative with a descriptive approach, in this study the researcher used primary data through questionnaires and the population in this study amounted to 484 students. The sampling technique in this research used purposive sampling by using several respondent criteria in order to obtain 118 respondents. The results of this study indicate that educational background has a positive and significant effect on accounting understanding, intellectual intelligence has a positive and significant effect on accounting understanding, The results of this study indicate that educational background and intellectual intelligence have a positive and significant effect on accounting understanding, learning behavior moderates educational background and intellectual intelligence on accounting understanding in undergraduate accounting students at Muhammadiyah Metro University.
Pengaruh Stabilitas Keuangan Dan Pengawasan Dewan Komisaris Independen Terhadap Fraudulent Financial Statement Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia
Authors: Melin Aridhea Vicky Anjani , Zanaria Yulita , Sari Gustin Padwa 
Published: January 2024

Many factors cause fraudulent financial statements, including financial stability and ineffective supervision. The purpose of this study is to determine the effect of financial stability and supervision of the Board of Independent Commissioners on Fraudulent Financial Statements in mining companies listed on the Indonesia Stock Exchange. This research method is quantitative research which takes place on the Indonesia Stock Exchange. Collecting data through library research by searching for company financial statement data on the website www.idx.com which is the official website of the IDX. The data analysis technique in this study uses multiple linear regression with the help of the eviews 10 application. Based on the results of the study, it can be concluded as follows: Financial stability partially has a negative effect on fraudulent financial reporting in mining companies on the Indonesia Stock Exchange. The supervision of the Independent Board of Commissioners partially does not have a positive effect on fraudulent financial reporting in mining companies on the Indonesia Stock Exchange.
Acute myeloid leukemia with neutrophilic differentiation in a 12-year-old African lion (Panthera leo)
Authors: Losada-Medina Daniela , Henao-Duque Ana M. , Buitrago-Grisales Diana I. , Peña-Stadlin Juliana 
Published: January 2024

Abstract

OBJECTIVE
To describe the clinical presentation, progression, and diagnosis of acute myeloid leukemia (AML) with neutrophilic differentiation in an African lion (Panthera leo).

ANIMAL
A 12-year-old male African lion kept at a zoological institution in Colombia.

CLINICAL PRESENTATION, PROGRESSION, AND PROCEDURES
The lion presented for anorexia, pale mucous membranes, and a hind limb lameness of acute onset. Feline leukemia virus testing was negative, and repeated blood samples revealed severe anemia, intermittent thrombocytopenia, lymphopenia, and neutrophilia. Coinfection with Anaplasma and Mycoplasma spp and chronic kidney disease were diagnosed based on clinicopathological findings.

TREATMENT AND OUTCOME
The lion received symptomatic treatment, doxycycline, and methylprednisolone or prednisolone. Euthanasia was elected due to clinical deterioration and unresponsive anemia, despite the resolution of Anaplasma and Mycoplasma spp infections. AML with neutrophilic differentiation was diagnosed based on bone marrow cytology, histopathology, and immunohistochemistry.

CLINICAL RELEVANCE
AML is a rare, aggressive hematopoietic disorder in domestic cats, although it has not yet been reported in nondomestic cats. This is the first description of the clinicopathological, histological, and immunohistochemical features of AML with neutrophilic differentiation in an FeLV-negative African lion that lacked circulating blasts.