bluuebunny/crossref_metadata_2025_split huggingface dataset:
Bursting with Potential: How Sensorimotor Beta Bursts Develop from Infancy to Adulthood
Authors: Rayson Holly , Szul Maciej J. , El-Khoueiry Perla , Debnath Ranjan , Gautier-Martins Marine , Ferrari Pier F. , Fox Nathan , Bonaiuto James J. 
Published: October 2023

Beta activity is thought to play a critical role in sensorimotor processes. However, little is known about how activity in this frequency band develops. Here, we investigated the developmental trajectory of sensorimotor beta activity from infancy to adulthood. We recorded EEG from 9-month-old, 12-month-old, and adult humans (male and female) while they observed and executed grasping movements. We analyzed “beta burst” activity using a novel method that combines time-frequency decomposition and principal component analysis. We then examined the changes in burst rate and waveform motifs along the selected principal components. Our results reveal systematic changes in beta activity during action execution across development. We found a decrease in beta burst rate during movement execution in all age groups, with the greatest decrease observed in adults. Additionally, we identified three principal components that defined waveform motifs that systematically changed throughout the trial. We found that bursts with waveform shapes closer to the median waveform were not rate-modulated, whereas those with waveform shapes further from the median were differentially rate-modulated. Interestingly, the decrease in the rate of certain burst motifs occurred earlier during movement and was more lateralized in adults than in infants, suggesting that the rate modulation of specific types of beta bursts becomes increasingly refined with age.SIGNIFICANCE STATEMENTWe demonstrate that, like in adults, sensorimotor beta activity in infants during reaching and grasping movements occurs in bursts, not oscillations like thought traditionally. Furthermore, different beta waveform shapes were differentially modulated with age, including more lateralization in adults. Aberrant beta activity characterizes various developmental disorders and motor difficulties linked to early brain injury, so looking at burst waveform shape could provide more sensitivity for early identification and treatment of affected individuals before any behavioral symptoms emerge. More generally, comparison of beta burst activity in typical versus atypical motor development will also be instrumental in teasing apart the mechanistic functional roles of different types of beta bursts.
Board Diversity and Corporate Social Responsibility Disclosure in ASEAN Banking Industry
Authors: Cakti Reysvana Rukmana , Setiawan Doddy , Aryani Y Anni 
Published: October 2023

Purpose : First, to find the determining factors which affects CSR disclosure in the ASEAN banking industry by examining the effect of diversity from gender, board size, and education. Second, observe and analyze the level and variation of ASEAN banking CSR disclosures.Method : This study uses a sample of the ASEAN banking industry with an observation period of 2017-2019. The bank annual report was examined to analyze the bank CSR disclosures using content analysis and panel data analysis.Findings : The inclusive results of this study reveal that there is a positive and significant effect of board education diversity on CSR disclosure of bank. Meanwhile, the diversity for board size and board gender is not significant for bank CSR disclosure. Based on statistical calculations, the level of CSR disclosure of banks varies from 13.09 percent to 27.89 percent, with on average they report each is Thailand 27.89 percent, Philippines 13.09 percent, Malaysia 17.04 percent, Singapore 14.49 percent, and Indonesia 25.17 percent.Novelty : First, this study contributes to the CSR literature, because the banking industry is generally avoided from CSR studies. Second, this study offers empirical evidence of board diversity on CSR disclosure. Third, adopts a cross-country approach across ASEAN rather than just one country. Fourth, present the results of the analysis under the CSR disclosure indicators GRI-G4 : financial service.
Keywords : Corporate Social Responsibility Disclosure; Board Diversity; ASEAN; Banking Industry
The Influence of Managerial Ownership, Institutional Ownership, Investment Opportunity Set, and Capital Intensity on Accounting Conservatism with Political Connections as A Moderation Variable
Authors: Agustina Linda , Apriliyani Putri , Jati Kuat Waluyo 
Published: October 2023

Purpose : This study investigates how managerial ownership, institutional ownership, investment opportunity sets, and capital intensity affect accounting conservatism moderated by political connections.Method : State-owned companies are the population in this study that went public from 2014 to 2021. A total of 17 companies per year were obtained using purposive sampling (136 units of analysis). Research data were collected using documentation techniques and analyzed using descriptive and inferential statistical analysis techniques.Findings : The findings indicate a positive relationship between institutional ownership and accounting conservatism and that high capital intensity can reduce accounting conservatism. Meanwhile, managerial ownership and investment opportunity set does not affect accounting conservatism. We also find that political connections cannot moderate the effect of managerial ownership, institutional ownership, and investment opportunity sets on accounting conservatism. However, political connections weaken the negative effect of capital intensity on accounting conservatism. Novelty : The originality of this study is in a different research model from previous research. The thing that concerns this research is based on the object used, namely BUMN companies. State-Owned Enterprises (BUMN) are the primary channel for the state to carry out its role as an economic actor. However, there are still cases of harmful accounting activities involving SOEs. So this study also emphasizes the existence of political connections, which are suspected to be one of the factors that make it difficult for companies to develop for the better.Keywords : Accounting Conservatism; Managerial Ownership; Institutional Ownership; Investment Opportunity Set; Capital Intensity; Political Connections
Board Diversity and Intellectual Capital Performance of Listed Non-Financial Service Firms in Nigeria
Authors: Lawal Tajudeen , Abdulazeez Daniya Adeiza , Saidu Musa 
Published: October 2023

Purpose : This study examines the effect of board diversity on the intellectual capital performance of listed non-financial service firms in Nigeria. This is due to the paucity of studies in this area especially within the context of Nigeria even at the instance of the gradual and steady shift from the industrial to information/knowledge based economy.Method : The study employs correlational research design to examine the 44 sampled firms fora period of ten years (2011-2020). Quantitative data extracted from the annual reports of the firms were analysed using descriptive statistics, correlation and Fixed-Effects regressions.Findings : The regression results revealed that board composition and board size have significant positive effect on intellectual capital performance. However, board ownership has insignificant effect on intellectual capital performance. Consequently, the study failed to reject the second null hypothesis. Novelty : Previous Nigerian studies concentrated on the use of traditional Value Added Intellectual Coefficients (VAIC) which is currently considered inappropriate. Given the previous studies, this study is novel because it uses the Modified Value Added Intellectual Coefficient (MVAIC).Keywords : Board Diversity; Board Composition; Board Ownership; Board Size; Intellectual Capital Performance
Political Connections and Executive Remuneration in Indonesia: Does the Role of Institutional Ownership Matters?
Authors: Kholid Arif Wahyu Nur , Utami Evy Rahman , Kresnawati Etik 
Published: October 2023

Purpose : The study aims to examine the role of institutional ownership in moderating the effect of political connections on executive remuneration in Indonesia.
Method : The study uses a quantitative method approach. The population of this study was all companies listed on the Indonesia Stock Exchange from 2015 to 2020. Research data sourced from www.idx.co.id, and OSIRIS. Using the purposive sampling method, 2,275 observations firms were determined. Hypothesis testing was carried out using multiple linear regression for panel data.
Findings : The results revealed that only the main effects influenced executive remuneration. Institutional ownership, political connections positively affected executive remuneration. In addition, the interaction effect of institutional ownership was not shown to moderate the relationship between political connection and executive remuneration. These results suggest that political connection and institutional ownership are necessary to determine executive compensation. Therefore, stakeholders must be aware of the political connection misuse possibility in determining the executive compensation package. On the other hand, institutional ownership may be related to incentive-based pay, which needs to be explored further.
Novelty : The novelty of this study is a new study that examines the phenomenon of political connections to executive remuneration in Indonesia and includes the role of governance-Institutional ownership as a moderating variable. In addition, this study uses the unbalance panel method, which examines all sectors of companies listed on the Indonesian stock exchange and observed for 6 periods or 2015 - 2020.

Keywords: Corporate Governance; Institutional Ownership; Political Connection; Remuneration
The Compliance Level of Social Media Influencers in Fulfilling Income Tax Obligations in Riau Province
Authors: Fadillah M. Raihan , Yusralaini Yusralaini , Supriono Supriono 
Published: October 2023

Purpose : The study examines and analyzes the influence of tax knowledge, tax sanctions, and the quality of tax services on social media influencer taxpayer compliance in Riau province.
Method : The population in this study is social media influencers in Riau province. The sample in this study was 85 social media influencer accounts in Riau province following predetermined criteria. The data used in this study is primary data using a questionnaire as a data collection tool, and the questionnaires were tested for validity and reliability before collecting research data. The data analysis technique in this study uses the classical assumption test, multiple linear regression analysis.
Findings : The results of this study indicate that the variables of tax knowledge, tax sanctions, and tax service quality have a positive and significant effect on taxpayer compliance with Social Media Influencers in Riau province
Novelty : The research is classified as new research because it shows how the tax compliance of a social media influencer in Riau province.
Keywords : Taxpayer Compliance; Tax Knowledge; Tax Sanctions; Tax Service Quality; Social Media Influencers
Corporate Social Responsibility Disclosure, Intellectual Capital Disclosure, Risk Disclosure, Cost of Capital: Moderating Role of Earnings Management
Authors: Fauzi Irfan , Firmansyah Amrie 
Published: October 2023

Purpose : This study investigates the effect of corporate social responsibility, intellectual capital disclosure, and risk disclosure on the cost of capital and the roles of earnings management in moderating these effects.
Method : This study employs secondary data from annual reports and financial statements of 79 manufacturing companies listed on Indonesia Stock Exchange from 2016 to 2020. Using purposive sampling, the sample obtained in this study is 395 observations. The data were analyzed using multiple linear regression for panel data.
Findings : This study finds that corporate social responsibility is negatively associated with cost of capital. Other than that, intellectual capital disclosure and risk disclosure are not associated with cost of capital. Moreover, earnings management failed to moderate the association between corporate social responsibility and the cost of capital. This study also found that earnings management strengthens the negative impact of intellectual capital disclosure on the cost of capital. In contrast, earnings management weakens the negative effect of risk disclosure on the cost of capital
Novelty : This study places the moderating role of earnings management on testing the three non-financial disclosures on the cost of capital so that this study can complement the development of financial accounting research related to non-financial information.
Keywords : Sustainability Disclosure; Intellectual Capital Disclosure; Risk Disclosure; Earnings Quality; Cost of Capital
Optimal Power Flow of Power System with Static VAR Compensator using Moth Flame Optimization with Locational Marginal Price
Authors: Kunapareddy Trinadh Babu , Bali Sravana Kumar 
Published: October 2023

The determination of a generation unit's locational marginal price (LMP), which depends on our understanding of transmission line capacity and optimal power flow (OPF) based on reality, is crucial to evaluating the performance of the unit and determining its profit. Minimising the total cost of the generators will lower the price of electricity on the market. Since power flow equations are nonlinear, numerical and repetition-based approaches should be used to solve them. The equations in this paper are solved using a Moth Flame Optimization (MFO), and to enhance the performance of the MFO in its structure, for simultaneous calculations of power passing through in transmission lines so that by learning about the capacity of transmission lines, in addition to the optimal power flow becoming a reality, the price of electricity is determined using uniform market pricing, or LMP method. The FACTS device used for the problem is Static Var Compensator (SVC). Finally, values for bus voltages, line losses, power injected to buses, power travelling via lines, total generating costs, and generator profits would be included in the output of the proposed MFO algorithm. Additionally, the results of testing the proposed methodology on the IEEE 30-BUS network reveal improvements on the OPF problem.
International legal standards for the protection of internally displaced persons: theoretical and practical aspects
Authors: Kaminska Nataliia , Boiko Vladyslav 
Published: October 2023

The article analyzes the system of international legal standards for the protection of the rights and freedoms of internally displaced persons, their doctrinal sources, and mechanisms for ensuring them. The purpose of the article is to study the existing international legal standards on the protection of the rights and freedoms of internally displaced persons, their theoretical, contractual and institutional foundations, implementation problems and identification of improvement prospects.
It is substantiated, that the system of standards for the protection of IDPs constitutes a kind of international mechanism for ensuring the status, first of all, the rights and freedoms of IDPs, the corresponding guarantees, which are regulated by the norms of universal, regional and special treaties, are implemented by authorized subjects at various levels and spheres of life. The standards of the universal, supranational, regional levels, ones of mandatory legal force and recommendatory, permanent and temporary, etc. are distinguished.
Compared to refugees, who have a special mechanism of international protection, IDPs acquire protection indirectly, as they are under the legal protection of their country of citizenship and residence, its government, etc. Attention was drawn to the significance of the Guidelines of 1998, which are based on numerous acts of the Council of Europe, the EU, etc. However, the existing standards regarding IDPs do not have a unified character, as well as the corresponding institutional mechanism.
Therefore, at the national level, the authorized bodies are assigned a significant amount of tasks, functions, and powers to ensure the rights and freedoms of IDPs, guarantee their implementation and protection, restore violated rights, and implement international standards and best foreign practices. Therefore, it is natural to improve the legislation of Ukraine, ensure effective and accessible procedures, and integrate IDPs into the life of the community, society and the state. It is expedient to activate our state in international law-making on the issue of IDPs for the solution of existing problems, first of all, their social protection, electoral rights, housing and land rights, provision of legal assistance, etc
A comparative study between functional and radiological outcome of short and long segment transpedicular fixation for unstable thoracolumbar vertebral fractures
Authors: Jha Vikash Kumar , Zacarias Tomin P , Gogoi Paragjyoti , Bhattacharyya Tulasidas , Bharali Kaushik 
Published: October 2023

: Management of unstable thoracolumbar fracture remains controversial between short segment and long segment pedicle screw fixation. Surgical stabilization is indicated to adequately decompress the spinal canal, maximizing neurological recovery and creating spinal stability. : A comparative study in unstable thoracolumbar fractures fixed with short and long segment transpedicular screw fixation was done and followed up for 6 months. For functional assessment Modified MACNAB criteria, Oswestry disability index and Visual analogue scale scoring system used. Neurological status, radiological kyphotic angle correction were analyzed.: A total of 30 cases were included in the study of which 23 were male and 7 females. The mean age was 36.77 years. Younger individuals were more susceptible to road traffic accident. L1 was the most common vertebral level involved. Cases with a higher ASIA grade had a better improvement post operatively compared to one with a lesser ASIA grade preoperatively (P Value 0.003). Cases with lesser number of transfers had a better outcome at final followup. (P value 0.018). At all months of followup both short and long segment fixation groups have statistically significant kyphotic deformity correction, but long segment have better correction with 19.86 degrees pre-operative to 8.8 degrees at the end of 6 month of followup. : Short segment transpedicular fixation gives better functional outcome than long segment transpedicular fixation, but long segment transpedicular stabilization gives better radiological results in the form of kyphotic deformity correction.
PROPAGATION OF MECHANIC WAVE IN TWO-DIMENSION STRATIFIED MEDIUM
Authors: Kazanko Alexander , Penkina Olga 
Published: October 2023

The principle of emergence encourages us to look for new properties in future materials as a result of structuring of constituent elements, and mostly we are talking about non-obvious structuring. For example, understanding and simulating isotropy is on the way to robustness against internal vibrations. Structurality itself is a characteristic feature of the world around a person (protein molecules, crystal lattices, etc.). However, the variety of natural structures is so numerous that directly studying them to identify new properties appears to be quite a difficult task. Therefore, to a certain extent, the principle of emergence supposedly contrasts the need to copy or imitate natural structures with the ability to carry out inventions. Just as a wide variety of patterns are formed in an optical kaleidoscope thanks to 2 or 3 optical elements, the principle of emergence gives reason to expect that as a result of structuring only a few components of the future environment, new properties can be obtained. The development of technology, in particular, 3D printing, opens up opportunities to look at the methodology of structuring the environment in a new way. If, in addition, this process is relatively economic, then empirically, by carrying out structuring, it is possible to obtain experimental laboratory samples. Today they are talking about the possibility of achieving such effects as lensing of mechanical waves precisely thanks to emergent properties. The corresponding devices promise to find application, for example, in ultrasound diagnostics in medicine (Assoc. Prof. J. Memoli, University of Sussex, UK). The paper considers the problem of the propagation of mechanical waves in a folding periodic two-layer medium - a flat model. For such a medium, a wave equation is written and solved by the method of separation of variables. Such an equation turns out to be a linear differential equation with periodic piecewise-stable coefficients. From the basic theory of differential equations with periodic coefficients (Floquet theory), the method of transfer matrices (a method for calculating the passage of waves through multilayer media) is well known, which makes it possible to obtain a composite condition for the solvability of the wave equation. The work develops an approach to obtaining solvability conditions (constructing a dispersion equation) along with the classical method of transfer matrices. The proposed approach is in a certain sense equivalent to the transfer matrix method, however, it has some remarkable differences, in particular, it provides a rigorous mathematical basis for the transition to media with a finite number of layers.
Economic Analysis of drip fertigation, Organic product for rice-fallow-greengram (Vigna radiata L.) in Western Agroclimatic Zone of Tamil Nadu, India
Authors: Mude Ashok Naik , Vaiyapuri K. , Darthiya M. , Srinivasan G. , Ramya K. , Kumaresan P. , Sapthagiri S. , Bose Subash Chandra , Tayade Arjun S. 
Published: October 2023

Background: Rice fallow pulse cropping system was familiarized in Tamil Nadu. There is reduction in yield due to inappropriate management of pest, disease, weed, fertilizer and nutrient management moreover cultivated as rainfed/ mixed cropping system. However, succeeding crop is sown without any preparatory cultivation in the stubbles of the previous crop. It minimizes the labour and fuel cost. The present study investigated the economic analysis of drip fertigation, Organic product for rice-fallow-greengram. Methods: A field experiment was conducted at Wetland farms of Department of Agronomy, Tamil Nadu Agricultural University, Coimbatore during 2019-21. There are thirteen treatments in randomized block design with replicated thrice which is imposed with fermented fish waste and fermented egg product applied through drip at vegetative stage and peak flowering stage. Result: The field experiment result revealed that the application drip fertigation @ 125% RDF, 100% PE with FFW (2 times) (T11) recorded higher net return (₹ 48,958 and ₹ 33,402 during summer 2020 and Kharif 2021, respectively).