bluuebunny/crossref_metadata_2025_split huggingface dataset:
Role of Managerial Ability on the Relationship between Sustainability Report and Tax Avoidance on Firm Value
Authors: Gunawan Emylia Kusuma , Ng Suwandi , Mardiana Ana 
Published: February 2025

The purpose of the study is to investigate the effect of managerial ability sustainability report and tax avoidance on firm value. This research uses purposive sampling method in sample selection. The data sources in this study are annual reports and sustainability reports of non-financial companies listed on the Indonesia Stock Exchange for the period 2019 to 2021. Total of samples that met the criteria are 18 companies. The data collection method used is observation method. The study uses moderation regression analysis.
The results show that sustainability report has a negative and no significant impact on firm value, tax avoidance has a positive and significant impact on firm value, managerial ability to strengthens the positive and significant influence between the sustainability report and firm value, managerial ability weakens the negative and no significant influence between the tax avoidance and firm value.
Entrando em campo
Authors: Alves Junior Francisco 
Published: February 2025

The objective of this work is to analyze the documentaries Democracia em preto e branco (2014), by Pedro Asbeg and Barba, cabelo e bigode (2016), by Lucio Branco, in order to understand how the characters of the documentaries, who are former players of football, remains on the scene (BOGADO, ALVES JUNIOR, SOUZA, 2020) and provoke dissent (RANCIÈRE, 1996) by bringing to the public debate themes that cross everyday life and that are present on and off the field game, such as the fight for democracy, the fight for better working conditions, the fight against racism and the fight against homophobia. From their speeches, gestures and the use of their bodies as an expression of contestation of the current order, such as the adoption of beards and long hair, the characters erase the common places destined for sports professionals, normally associated with subjects alien to political life from the country.
Uso de hiperoxigenación local en pies diabéticos: reporte de casos
Authors: Sánchez Itzel , Baldizon Remis 
Published: February 2025

La ulceración del pie diabético (UPD) relacionada con la diabetes es una de las 10 principales causas de la discapacidad global. La mortalidad a 5 años de los pacientes con UPD ha sido reportada hasta un 31%.(1) La aplicación de terapia de oxígeno tópico actúa a través de varios mecanismos: Efecto antimicrobiano, aumenta la producción de energía, promueve la re-epitelización, estimula la angiogénesis, y mejora la síntesis de colágeno. Al aumentar la tensión de oxígeno sobre la úlcera de pie diabético, los leucocitos dependientes de oxígeno generan especies reactivas de oxígeno de manera más eficiente. Las células en la úlcera incrementan la producción de la molécula adenosina trifosfato en respuesta a los niveles altos de oxígeno.(2)
Immediate and residual effect of tobacco powder compost and of NPK on N
2
O emissions and on N use in a wheat/corn crop succession
Authors: Oruoski Pâmela , Aita Celso , Pujol Stefen Barbosa , Bazzo Heitor Luís Santin 
Published: February 2025

ABSTRACT

Organic fertilization with tobacco powder compost produced via solid-state fermentation (SSF) is a recent practice that needs to be evaluated through research. This study aimed to evaluate the effect of two nitrogen sources – tobacco powder compost or mineral fertilizer (NPK) – and of compost doses on N use and loss in an immediate and residual way in a wheat/corn crop succession in a subtropical Argissolo. The wheat/corn crop succession was established after three successive fertilizer applications with different doses of the compost and of NPK. The following treatments were evaluated: control without application of the compost or mineral fertilizer (C0); mineral fertilization (NPK); and three doses of tobacco powder compost calculated to supply half (C50), the same amount (C100), and double (C200) the N applied via mineral NPK fertilization. To evaluate the residual effect of the fertilizer applications, the C50, C100, C200, and NPK treatments gave rise to additional treatments that did not receive more fertilization: rC50, rC100, rC200, and rNPK, respectively. The C0 generated an additional treatment that came to receive compost, identified as C0-C100. Yield and N accumulation in the aerial part of wheat and corn and N
2
O emission were evaluated throughout the two crop periods. Compost, in comparison to NPK, maintained the grain yield of wheat (3.0 vs 2.5 Mg ha
-1
) and of corn (10.2 vs 9.5 Mg ha
-1
) and increased N accumulation in the wheat plants (96 vs 68 kg ha
-1
) and corn plants (191 vs 164 kg ha
-1
). Compost increased cumulative N
2
O emissions by up to three times compared to NPK (6.84 vs 1.93 kg N-N
2
O ha
1
yr
1
). Increasing the compost dose increased cumulative N
2
O emissions by 52 % (9.36 vs 6.16 ha
-1
yr
-1
); however, it did not change the emission factor (EF) of N
2
O, the yield-scaled emission, or N use efficiency. The compost residual effect increased wheat yield up to 93 % and corn yield up to 102 %, whereas no residual effect was observed from NPK. Compost applied on the previous crops did not affect N
2
O emissions in wheat or in corn; consequently, a residual effect did not impact the EF of N
2
O. Therefore, tobacco powder compost has the potential to replace mineral fertilization in wheat and in corn. Considering its residual effect is an important strategy to optimize its use and mitigate N
2
O emissions to the atmosphere.
Pengaruh Soft Skill Dan Hard Skill Terhadap Kesiapan Kerja (Studi Komparasi Gen Z Dan Gen M) Di Kota Bengkulu
Authors: Raihan Muhamad , Nengsih Mimi Kurnia 
Published: February 2025

This study aims to find out the impact of soft skills and hard skills on employment readiness (comparative study of Gen Z and Gen M) in Bengkulu City. This type of research is a type of quantitative descriptive research, the object of this a research is Gen Z and Gen M in Bengkulu City. The population in this study is unknown because of the large number and scope of objects so wide that the method used is non-probability sampling. The method used for determining the sample is random Sampling which determines the number of samples used in this research using the Cochran formula with 91 Gen Z samples and 91 Gen M samples. The data collection method uses a questionnaire using an ordinal scale measurement tool. Data analysis techniques using Dual Liniear Regression Analysis Test, Hypothesis Test and Paired t – test .The results of this research can be concluded that the variables Soft Skill and Hard Skill have a positive and significant influence on Work Preparedness.
Evaluation of Graphite Size of Modified Ductile Ni-Resist with Higher Manganese
Authors: Yaakob Khairul Ihsan , Maarof Mohd Rashidi , Rosnizan Muhammad Aminuddin , Zalani Mohamed Reza , Ahmad Asnul Hadi 
Published: February 2025

These days, batteries, applications requiring high temperatures, and corrosive environments are the main uses for nickel. The rise in electric and hybrid vehicles has increased the amount of nickel used as the primary component in alloys. Because of this, the price of nickel had peaked and was now fluctuating to attract manufacturers. One compound that is impacted is the Ni-Resist alloy. In this work, the nickel weight percentage of an alloy known as ductile Ni-resist alloy was reduced in order to reduce processing costs. The modification was looked into in an effort to minimize the cost of the alloying process by using less nickel in the alloying composition. The modification was looked into in an effort to minimize the cost of the alloying process by using less nickel in the alloying composition. During the melting stage, 10 weight percent nickel was added along with up to 12 weight percent chromium and manganese. Next, the impact of the alloying elements was investigated with respect to its mechanical characteristics and microstructure behavior. Then the graphite formation after alloy solidification was characterize to evaluate its dimension size.
Effects of interface bonding of NiCrAlY on Sandblasted Laser Modified H13 Tool Steel
Authors: Zalani Mohamed Reza , Maarof Mohd Rashidi , Alias Juliawati , Ahmad Asnul Hadi 
Published: February 2025

NiCrAlY (Ni-164/211 Ni22%Cr10%Al1.0%Y) coatings were developed on sandblasted laser modified H13 tool steel surface using atmospheric plasma spray (APS). Bonding strength was investigated between these layers. Constant laser parameters were set on all 5 samples and different sandblasted time of 20s to 60s time were set prior to APS spraying. Its' effect on mechanical properties of H13 tool steel surface were investigated. The coating microstructure and diffusion of atoms along NiCrAlY coating, laser modified and substrate layers were investigated by energy dispersive X-ray spectroscopy (EDXS) using Hitachi Tabletop Microscope TM3030 Plus. Interface bonding of NiCrAlY and Micro Vickers Hardness on each layer was investigated by interfacial indentation test (IIT) method using MMT-X7 Matsuzawa Hardness Tester Machine with vickers indenter. Based from IIT method results, average interfacial toughness, Kavg for reference sample was 2.15 MPa m1/2 compares to sample 29 range of Kavg 2.62 MPa m1/2 . Hence, according to Kavg sample 29 has higher interface bonding and obtained average surface roughness of 4 micrometer prior to coating. The EDXS analysis indicated presence of Fe in the NiCrAlY coating layer and increased of Ni and Cr composition in the laser modified layer. Atomic diffusion occurred in both coating and laser modified layers involved Fe, Ni and Cr elements. These findings introduce enhancement of coating system by substrate surface modification to allow atomic diffusion.
Evaluation of Volume to Area Ratio to Aluminum Alloy Microstructure
Authors: Ab Halim Mohd Nasuha , Maarof Mohd Rashidi , Zalani Mohamed Reza , Ahmad Asnul Hadi 
Published: February 2025

The volume to area ratio of the cavity dimension in aluminum alloy is the foundation of this study. Afterwards, the metal casting product's hardness and grain size at various points were compared. A hardness test and optical microstructure observation were part of the experiment. The findings indicate a correlation between the microstructure and the volume to area ratio. The harder and stronger the material, the smaller the grain size and the higher the ratio.
PhotoD with LSST: Stellar Photometric Distances Out to the Edge of the Galaxy
Authors: Palaversa Lovro , Ivezić Željko , Caplar Neven , Mrakovčić Karlo , Abel Bob , Razim Oleksandra , Matković Filip , Yablonski Connor , Šarić Toni , Jurkić Tomislav , Campos Sandro , DeLucchi Melissa , Jones Derek , Malanchev Konstantin , Malz Alex I. , McGuire Sean , Jurić Mario 
Published: February 2025

Abstract
As demonstrated with the Sloan Digital Sky Survey (SDSS), Pan-STARRS, and most recently with Gaia data, broadband near-UV to near-IR stellar photometry can be used to estimate distance, metallicity, and interstellar dust extinction along the line of sight for stars in the Galaxy. Anticipating photometric catalogs with tens of billions of stars from Rubin's Legacy Survey of Space and Time (LSST), we present a Bayesian model and pipeline that build on previous work and can handle LSST-sized datasets. Likelihood computations utilize MIST/Dartmouth isochrones and priors are derived from TRILEGAL-based simulated LSST catalogs from P. Dal Tio et al. The computation speed is about 10 ms per star on a single core for both optimized grid search and Markov Chain Monte Carlo methods; we show in a companion paper by K. Mrakovčić et al. how to utilize neural networks to accelerate this performance by up to an order of magnitude. We validate our pipeline, named PhotoD (in analogy with photo-z, photometric redshifts of galaxies) using both simulated catalogs and SDSS, DECam, and Gaia photometry. We intend to make LSST-based value-added PhotoD catalogs publicly available via the Rubin Science Platform with every LSST data release.
Quantifying Baryonic Feedback on the Warm–Hot Circumgalactic Medium in CAMELS Simulations
Authors: Medlock Isabel , Neufeld Chloe , Nagai Daisuke , Anglés-Alcázar Daniel , Genel Shy , Oppenheimer Benjamin D. , Sims Xavier , Singh Priyanka , Villaescusa-Navarro Francisco 
Published: February 2025

Abstract
The baryonic physics shaping galaxy formation and evolution are complex, spanning a vast range of scales and making them challenging to model. Cosmological simulations rely on subgrid models that produce significantly different predictions. Understanding how models of stellar and active galactic nucleus (AGN) feedback affect baryon behavior across different halo masses and redshifts is essential. Using the SIMBA and IllustrisTNG suites from the Cosmology and Astrophysics with MachinE Learning Simulations (CAMELS) project, we explore the effect of parameters governing the subgrid implementation of stellar and AGN feedback. We find that while IllustrisTNG shows higher cumulative feedback energy across all halos, SIMBA demonstrates a greater spread of baryons, quantified by the closure radius and circumgalactic medium (CGM) gas fraction. This suggests that feedback in SIMBA couples more effectively to baryons and drives them more efficiently within the host halo. There is evidence that the different feedback modes are highly interrelated in these subgrid models. The parameters controlling the stellar feedback efficiency significantly impact AGN feedback, as seen in the suppression of black hole mass growth and delayed activation of AGN feedback to higher-mass halos with increasing stellar feedback efficiency in both simulations. Additionally, the AGN feedback efficiency parameters affect the CGM gas fraction at low halo masses in SIMBA, hinting at complex, nonlinear interactions between the AGN and supernova feedback modes. Overall, we demonstrate that stellar and AGN feedback are intimately interwoven, especially at low redshift, due to subgrid implementation, resulting in halo property effects that might initially seem counterintuitive.
Application of Machine Learning Techniques to Distinguish between Mare, Cryptomare, and Light Plains in Central Lunar South Pole−Aitken Basin
Authors: Chuang Frank C. , Richardson Matthew D. , Whitten Jennifer L. , Moriarty Daniel P. , Domingue Deborah L. 
Published: February 2025

Abstract
We apply machine learning techniques to identify and map resurfacing units in the central South Pole−Aitken (SPA) basin using three Lunar Reconnaissance Orbiter (LRO) mission data sets: 321/415 nm and 566/689 nm band reflectance ratios from Hapke photometrically standardized albedo maps and a Terrain Ruggedness Index map using the Wilson et al. method. Other data were considered, but albedo and topography data were key in distinguishing between maria, cryptomaria, and light plains. A two-step image classification approach was applied to the data sets, an unsupervised K-Means algorithm followed by a supervised Maximum Likelihood Classification (MLC) algorithm. K-Means identified four units, one associated with dark smooth maria, two not associated with any particular features, and a fourth associated with edge effects. To further discriminate between the two nonassociated units, the K-Means unit map and an LRO morphologic basemap were used to select multiple training areas for three defined units in the MLC algorithm: mare, cryptomare, and cryptomare/light plains. From the training area values, the MLC unit map showed a distinction between the two prior indistinguishable K-Means units. Our results show (1) that the cryptomare from the MLC algorithm is in good agreement with cryptomaria mapped by J. L. Whitten & J. W. Head, (2) that the presence of scattered maria within large patches of cryptomaria indicates possible incomplete and/or uneven ejecta deposits or sheet flows covering cryptomare surfaces, and (3) a 79% increase in the total extent of cryptomaria compared to that by J. L. Whitten & J. W. Head for the same given study area in central SPA.
Surface Energy of Insoluble Organic Matter Simulant: Evaluation Based on Adhesive Force Measured by Centrifugal and Impact Separation Methods
Authors: Nagaashi Yuuya , Furukawa Yoshihiro , Nakamura Akiko M. 
Published: February 2025

Abstract
In protoplanetary disks, organic mantle is regarded as promoting the collisional sticking of rocky dust grains. However, the surface energy, which is one of the primary factors determining collisional sticking, has not been well quantified. Here, we evaluated it by measuring the adhesive forces of synthetic insoluble organic matter, which is a realistic, chemically synthesized simulant of the organic matter found in meteorites, comets, and interplanetary dust particles. The simulant was prepared by repeated decantation of the reaction products of small reactive molecules, which are observed abundantly in protoplanetary disks. The adhesive force was measured at room temperature using both centrifugal and impact separation methods. For the latter, we developed a new apparatus that may enable measurements under varied conditions in the future as the organic matter is sensitive to temperature. We demonstrated that the measurements obtained with the new apparatus worked well as they closely matched those obtained using the centrifugal method. The measurements show that the surface energy of the simulant is ∼10 mJ m−2, which is comparable to or even lower than that of silica, depending on disk conditions. Therefore, assuming that the simulant is similar to protoplanetary organic matter, the surface energy of the organic matter would not promote the collisional sticking of rocky dust grains. Other factors, such as the viscosity of organic matter, the role of water-soluble organic matter, and the environmental conditions in protoplanetary disks, may help us better assess the true effects of organic matter on collisional sticking.
Le pilotage des effectifs et de la masse salariale en secteur public : entre Compostelle et Sisyphe, un enjeu stratégique
Authors: Sternenberg Frédéric 
Published: February 2025

Le pilotage des effectifs et de la masse salariale est le fruit d’une dialectique qui vise à concilier les contraintes budgétaires et une gestion RH performante. Sujet à enjeux stratégiques eu égard à ses impacts financiers (budgétaires et comptables) et humains (rémunération et parcours professionnel et statuts), ce pilotage repose, dans le secteur public, sur une démarche centrée sur la compréhension et l’analyse des dépenses de personnel et de leurs évolutions ; la qualité de ce pilotage participe directement à la performance publique. D’une manière générale, le pilotage des effectifs et de la masse salariale est caractérisé par une grande complexité technique, qui s’appuie sur des projections budgétaires et comptables impactées par de nombreux aléas inhérents à la gestion du personnel.
L’État-gendarme aujourd’hui : réalité ou fiction ?
Authors: Bottini Fabien 
Published: February 2025

Le recentrage de l’État contemporain sur les missions régaliennes ne revient-il pas à en faire un État-gendarme comme au temps du libéralisme classique triomphant ? Si la question peut se comprendre, l’État n’a à l’analyse ni les moyens ni l’ambition de se cantonner aujourd’hui à ce rôle d’État « veilleur de nuit » : ni les moyens car le double phénomène de mondialisation et de régionalisation des continents le dépossède des prérogatives de ce dernier en matière de monnaie, de sécurité et de fiscalité ; ni l’ambition, car l’État contemporain revendique dans le même temps le droit d’intervenir en matière socio-économique, au travers d’un certain nombre de services publics, sur le fondement du principe de libre concurrence ou au nom de la théorie de l’investisseur avisé. La catégorie ne permet donc pas de rendre compte des transformations actuelles du rôle de l’État qui se mue en autre chose.
La corruption et ses ressorts en Afrique de l’Ouest francophone
Authors: Médé Nicaise 
Published: February 2025

Les pays africains francophones de l’Afrique de l’Ouest présentent des cadres juridiques et institutionnels conformes aux standards internationaux de lutte contre la corruption. Les lois existent ; les organes de prévention et de répression de la corruption sont installés. Mais les classements de Transparency International sont toujours défavorables pour les pays africains francophones. Deux causes peuvent être avancées : l’économie informelle et la démocratie.
La Cour des comptes et les juridictions financières : les garantes de plus en plus vigilantes de la probité des gestions publiques
Authors: Miller Gilles 
Published: February 2025

Les juridictions financières françaises, la Cour des comptes comme les CRCT, ont été créées avant tout pour répondre à l’obligation faite par la Déclaration des droits de l’homme et du citoyen, à tout administrateur de rendre compte à la société de la gestion des moyens publics à lui confiés. Toutefois, la place occupée par la Cour au cœur du système financier public, l’inclusion de la régularité parmi les points de vigilance auquel la loi astreint le contrôleur du « bon emploi » de l’argent public, l’extension constante de son périmètre d’intervention, son statut de juridiction épaulée par un ministère public et renforcée par la présence à ses côtés de la Cour de discipline budgétaire et financière ainsi que la richesse des informations financières, dont disposent les juridictions financières, ont fait d’elles des acteurs majeurs de la lutte contre les manquements à la probité. Par leur action propre, préventive, dissuasive voire répressive, comme par l’apport croissant de leurs transmissions à l’autorité judiciaire, auquel leur ministère public donne une impulsion sans réel équivalent, les juridictions financières contribuent, dans un cadre juridique strictement défini par la loi, à lutter efficacement contre la délinquance financière dans la sphère publique et parapublique.
Argent public, comptable public ?
Authors: Maupas Didier 
Published: February 2025

La Révolution française a inventé le comptable public, institution originale qui donne aux organismes publics l’assurance que leurs recettes correspondant à des titres émis, seront d’une façon ou d’une autre, recouvrées, grâce à la mise en jeu, par le Juge des comptes, de sa responsabilité personnelle et pécuniaire. Cette institution a prouvé sa robustesse, y compris dans les périodes de contestation fiscale et de troubles politiques. Il importe donc que les réformes actuelles de l’impôt et des administrations fiscales et sociales ne perdent pas de vue l’excellence du principe «à fonds publics, comptable public ».
L’accompagnement à la conduite des activités dans une collectivité locale : 20 ans d’aide au pilotage au sein du Département de la Seine-Saint-Denis
Authors: Alfonsi Gilles 
Published: February 2025

Le Département de la Seine-Saint-Denis a mis en place dès 1987 une « démarche de gestion ». Cet article expose et commente les trois périodes de cette expérience : la période 2000-2007, celle de 2008-2012 et enfin celle de 2013-2019.
La mesure de la fraude aux prélèvements obligatoires : un enjeu démocratique sous-estimé
Authors: Strassel Christophe 
Published: February 2025

La France connaît un retard important en matière de mesure de la fraude aux prélèvements obligatoires. Or, les enjeux que soulève cette question sont essentiels : il en va de la qualité du débat public sur les prélèvements et de la stratégie de contrôle mise en oeuvre par l’administration. Il en va aussi de l’image internationale de la France, la mesure de la fraude constituant de plus en plus une « norme sociale publique » et un indice de bonne gouvernance. C’est pourquoi il apparaît important de mettre en place aussi rapidement que possible une démarche de publication régulière d’indicateurs relatifs à la fraude dans notre pays.