bluuebunny/crossref_metadata_2025_split huggingface dataset:
Offsetable Derivatives and Investor Risk Assessment
Authors: Neilson Jed J. , Wang K. Philip , Williams Christopher D. , Xie Biqin 
Published: June 2023

U.S. generally accepted accounting principles (GAAP) allows banks to offset derivative assets against derivative liabilities with the same counterparty and report only the net amount on the balance sheet. Derivative offsetting under international financial reporting standards (IFRS) is much more restrictive, resulting in the single largest difference in balance sheet presentation between U.S. GAAP and IFRS. Two important factors dominate the standard-setting discussion on this issue: (1) whether these derivatives are informative about bank risk and (2) whether disclosing them substitutes for recognition on the balance sheet. Using a hand-collected global sample of banks, we first show that offsetable derivatives are positively associated with bank risk, based on multiple risk measures, suggesting that these derivatives are informative about bank risk. Next, exploiting the differential accounting treatment across U.S. GAAP and IFRS banks, we find that disclosure versus recognition of offsetable derivatives matters for the risk assessment of equity investors but not for that of (more sophisticated) credit default swap investors. Additional tests corroborate the inference that investor sophistication helps explain the differential investor assessment of recognized versus disclosed offsetable derivatives. Collectively, our findings suggest that offsetable derivatives convey information about bank risk and that, for less sophisticated investors, disclosing them may not substitute for recognizing them. This paper was accepted by Eric So, accounting. Supplemental Material: The online appendix and data are available at https://doi.org/10.1287/mnsc.2023.4831 .
Impact of severe aortic stenosis on quality of life
Authors: Gracia Baena Juan Manuel , Marsal Mora Josep Ramon , Llorca Cardeñosa Sara , Calaf Vall Imma , Zielonka Marta , Godoy Pere 
Published: June 2023

IntroductionAmong individuals ≥ 65 years old, aortic stenosis is highly prevalent and the number of cases is expected to increase in the coming decades, due to the increased life expectancy. Nevertheless, the actual aortic stenosis burden is not well known in population settings and the impact of aortic stenosis on quality of life has not been studied. The aim of this study was to evaluate aortic stenosis impact on health-related quality of life in patients > 65 years old.MethodsAn epidemiological case-control study was carried out to compare quality of life in patients ≥65 years old with severe symptomatic aortic stenosis. Demographical and clinical information was prospectively obtained and quality of life information was collected with the Short Form Health Survey_v2 (SF-12) questionnaire. The association between quality of life and aortic stenosis was determined using multiple logistic regression models.ResultsPatients with severe aortic stenosis self-perceived worse quality of life on all dimensions and summary components of the SF-12 questionnaire. In the final multiple logistic regression model a significant inverse association was observed between the dimensions ‘physical role’ and ‘social role’ (p = 0.002 and p = 0.005) and an association close to significance with ‘physical role’ (p = 0.052) of the SF-12 questionnaire.ConclusionThe use of quality of life scales allows the assessment of the impact of aortic stenosis on quality of life and may improve the therapeutic approach to severe aortic stenosis, providing evidence for patient‐centered care.
HUBUNGAN ANTARA KEBUTUHAN AFILIASI DENGAN PENGUNGKAPAN DIRI MELALUI MEDIA SOSIAL PADA MAHASISWA ANGAKATAN 2019 FAKULTAS PSIKOLOGI UNIVERSITAS DIPONEGORO
Authors: Zahra Sabilla Fairuz , Kustanti Erin Ratna 
Published: June 2023

Penelitian ini bertujuan untuk mengetahui hubungan antara kebutuhan afiliasi dengan pengungkapan diri melalui media sosial pada mahasiswa. Pengungkapan diri melalui media sosial merupakan proses membagikan informasi dan perasaan mengenai diri pribadi kepada orang lain yang dilakukan secara online melalui platform online yang efektif untuk memudahkan penggunaan interaksi pada para pengguna lainnya. Kebutuhan afiliasi merupakan kebutuhan untuk membangun, menjalin hubungan serta mempertahankan relasi interpersonal dengan orang lain. Populasi pada penelitian ini merupakan mahasiswa angkatan 2019 Fakultas Psikologi Universitas Diponegoro sebanyak 320 mahasiswa, dengan sampel penelitian sebanyak 170 mahasiswa. Teknik penelitian tersebut diambil dengan menggunakan teknik cluster random sampling. Alat ukur yang digunakan adalah Skala Kebutuhan Afiliasi (25 aitem; α = 0,888) dan Skala Pengungkapan Diri melalui Media Sosial (28 aitem; α = 0,917). Analisis regresi sederhana menunjukan nilai rxy = 0,333 dengan p = 0,000 (p<0,05). Hasil penelitian menunjukan adanya hubungan positif antara kebutuhan afiliasi dengan pengungkapan diri melalui media sosial pada mahasiswa angkatan 2019 Fakultas Psikologi Universitas Diponegoro. Kebutuhan afiliasi mempengaruhi sebesar 11,1% terhadap pengungkapan diri melalui media sosial dan sebesar 88,9% dipengaruhi oleh faktor lain.
Hubungan antara Konformitas Teman Sebaya dengan Perilaku Konsumtif Membeli Kosmetik Pada Mahasiswi Fakultas Psikologi Universitas Diponegoro Angkatan 2019
Authors: Mayasari Hanindya Sekar , Indrawati Endang Sri 
Published: June 2023

Penampilan adalah salah satu hal yang mendapat perhatian khusus bagi seorang wanita dan untuk menunjang penampilannya membuat banyak wanita berperilaku konsumtif. Tujuan dari penelitian ini adalah mengetahui hubungan antara konformitas teman sebaya dengan perilaku konsumtif membeli kosmetik pada mahasiswi Fakultas Psikologi Universitas Diponegoro. Populasi penelitian ini adalah 228 mahasiswi Fakultas Psikologi Universitas Diponegor angakatan 2019 yang sesuai dengan karakteristik, dan didapatkan sampel penelitian berjumlah 152 orang. Penelitian ini menggunakan teknik convenience sampling. Teknik pengumpulan data menggunakan skala psikologi likert yang terdiri dari dua skala, yaitu skala konformitas teman sebaya (27 aitem, α=0,936) dan skala perilaku konsumtif membeli kosmetik (35 aitem α=0,928). Analisis data menggunakan analisis regresi sederhana dengan bantuan SPSS Versi 17.0. Hasil penelitian menunjukkan adanya hubungan positif yang signifikan antara konformitas teman sebaya dengan perilaku konsumtif membeli kosmetik pada mahasiswi angkatan 2019 Fakultas Psikologi Universitas Diponegoro (rxy =0,569; p=0,000; F= 71,686). Persamaan garis regresi dalam penelitian ini adalah Y=36,771+0,725. Variabel perilaku konsumtif membeli kosmetik akan berubah sebesar 0,725 untuk setiap unit perubahan yang terjadi pada variabel konformitas teman sebaya. Nilai koefisien determinasi sebesar 0,323, artinya konformitas teman sebaya memberikan sumbangan efektif sebesar 32,2% pada perilaku konsumtif membeli kosmetik.
From Komedie Stambul to Toneel: Theatre Arts Development in Batavia, 1891-1942
Authors: Nugroho Khairana Zata , Puguh Dhanang Respati 
Published: June 2023

Performing arts became a popular entertainment form among groups in the colonial era. People who enjoy performing arts were always craving for something new, and in turn, performing troupes were trying to create new innovations for their performances. In the late 19th century, a theatre group Komedie Stamboel was established in Surabaya. This group soon became popular because their uniqueness: the hybridity of their dramaturgies and stories which combined the West and East aspects. Their popularity resulted in a tour across Java, one of tour destinations was Batavia. When they were in Batavia, many of Komedie Stamboel’s performances were influenced by Indische culture and Indo people. By implementing the historical method, this article find the role of the Indo people and the influence of the Indische culture in Batavia’s development of theatre arts. The increasing popularity of Komedie Stamboel resulted in imitators, both professional and amateur, with the majority of their performers consisted of Indo [hybrid] and Pribumi [local; indigenous]. Komedie Stamboel also developed into a theatrical genre known as komedie stambul. In the 20th century, a theatre form known as Toneel Melajoe emerged as a continuity of the Komedie Stambul with new additions. Other theatrical genre known as Indische Toneel, a colonial theatre created by playwrights of Dutch totok and Indo descent that often held in theatres in Batavia. They had komedie stambul influences and Indische culture references on them.
Molecular complexity analysis of the diagnosis of Gitelman syndrome in China
Authors: Song Wei , Hu Yue , Zhao Ling , Zhang Jinming , Zhang Yu , Wen Jianxuan 
Published: June 2023

Abstract
Gitelman syndrome (GS) is an autosomal recessive renal tubal disease characterized by hypomagnesemia, hypokalemia, and hypocalciuria. The disease is caused by defects in the SLC12A3 gene, which encodes the thiazide diuretic-sensitive sodium chloride cotransporter (NCCT). In this study, a 20-year-old female patient with recurrent hypokalemia was tested for a hypokalemia-related panel using Next Generation Sequencing. Pedigree analysis was performed on her parents (non-consanguineous) and sister using Sanger sequencing. The results revealed that the patient carried compound heterozygous variants of the SLC12A3 gene: c.179C > T (p.T60M) and c.1001G > A (p.R334Q). Furthermore, her asymptomatic 6-year-old sister also carried both mutations. While the p.T60M mutation had been reported previously, the p.R334Q mutation was novel, and amino acid position 334 was identified as a mutation hotspot. Our findings provide an accurate molecular diagnosis that is essential for the diagnosis, counseling, and management of not only the symptomatic patient but also her asymptomatic sister. This study contributes to our understanding of the GS, which has a prevalence of approximately 1 in 40,000 and a heterozygous mutation carrier rate of 1% in Caucasians. Specifically, we observed a compound heterozygous mutation of the SLC12A3 gene in a 20-year-old female patient presenting with clinical symptoms consistent with GS.
Redundant relators in cyclic presentations of groups
Authors: Chinyere Ihechukwu , Williams Gerald 
Published: June 2023

Abstract
A cyclic presentation of a group is a presentation with an equal number of generators and relators that admits a particular cyclic symmetry.
We characterise the orientable, non-orientable, and redundant cyclic presentations and obtain concise refinements of these presentations.
We show that the Tits alternative holds for the class of groups defined by redundant cyclic presentations and show that if the number of generators of the cyclic presentation is greater than two, then the corresponding group is large.
Generalising and extending earlier results of the authors, we describe the star graphs of orientable and non-orientable cyclic presentations and classify the cyclic presentations whose star graph components are pairwise isomorphic incidence graphs of generalised polygons, thus classifying the so-called

(
m
,
k
,
ν
)

(m,k,\nu)

-special cyclic presentations.
Two Models of Kantian Construction
Authors: Kravanja Aljoša 
Published: June 2023

AbstractAccording to Kant, we gain mathematical knowledge by constructing objects in pure intuition. This is true not only of geometry but arithmetic and algebra as well. Construction has prominent place in scholarly accounts of Kant’s views of mathematics. But did Kant have a clear vision of what construction is? The paper argues that Kant employed two different, even conflicting models of construction, depending on the philosophical issue he was dealing with. In the equivalence model, Kant claims that the object constructed in intuition is equivalent to the properties included in the conceptual rule. In the overstepping model of construction, Kant argues that construction goes beyond the concept which is a “mere definition”. What is more, both models of construction can be found in the Doctrine of Method in the first Critique. The paper examines reasons that have led Kant to adopt the two models of construction, and proposes a reading that alleviates the apparent contradiction between the two models.
Temperature invariant metasurfaces
Authors: Cohen Shany Zrihan , Singh Danveer , Nandi Sukanta , Lewi Tomer 
Published: June 2023

Abstract
Thermal effects are well known to influence the electronic and optical properties of materials through several physical mechanisms and are the basis for various optoelectronic devices. The thermo-optic (TO) effect, the refractive index variation with temperature (dn/dT), is one of the most common mechanisms used for tunable optical devices, including integrated optical components, metasurfaces, and nano-antennas. However, when a static and fixed operation is required, i.e., temperature invariant performance – this effect becomes a drawback and may lead to undesirable behavior through drifting of the resonance frequency, amplitude, or phase, as the operating temperature varies over time. In this work, we present a systematic approach to mitigate thermally induced optical fluctuations in nanophotonic devices. By using hybrid subwavelength resonators composed from two materials with opposite TO dispersions (dn/dT < 0 and dn/dT > 0), we are able to compensate for TO shifts and engineer nanophotonic components with zero effective TO coefficient (dn
eff/dT ≈ 0). We demonstrate temperature invariant resonant frequency, amplitude, and phase response in meta-atoms and metasurfaces operating across a wide temperature range and broad spectral band. Our results highlight a path towards temperature invariant nanophotonics, which can provide constant and stable optical response across a wide range of temperatures and be applied to a plethora of optoelectronic devices. Controlling the sign and magnitude of TO dispersion extends the capabilities of light manipulation and adds another layer to the toolbox of optical engineering in nanophotonic systems.
BACIA HIDROGRÁFICA DO RIO TIETÊ: PRECIPITAÇÃO PLUVIOMÉTRICA ESPACIALIZADA / TIETÊ RIVER WATER BASIN: SPACIALIZED RAINFALL
Authors: Marcuzzo Francisco 
Published: June 2023

A espacialização de chuva mensal e a anual, em bacias hidrográficas, é de grande importância e recurso fundamental para o gerenciamento dos recursos hídricos, sendo objeto de estudos geográficos, climatológicos e hidrológicos. O objetivo deste trabalho é apresentar um estudo da distribuição espacial mensal e anual da precipitação pluviométrica da bacia hidrográfica do rio Tietê, utilizando a função Topo to Raster do ARCGIS como interpolador dos dados pontuais (estações pluviométricas). Os dados foram extraídos do Atlas Pluviométrico do Brasil, publicado pelo Serviço Geológico do Brasil, cuja série histórica é de 30 anos. Como resultados são apresentados mapas com a distribuição espacial dos meses menos e mais chuvosos, além dos mapas de espacialização de chuva dos doze meses do ano e a anual. Verificou-se que os meses mais úmidos, em média, são janeiro e dezembro, e os meses com menor umidade são julho e agosto. Notou-se também, que a região com maior volume de precipitação na bacia do rio Tietê, foram na região de fronteira entre São Paulo e Minas Gerais, e, principalmente em suas regiões que ficam em cima do divisor de águas entre as bacias do Atlântico – Trecho Sudeste (8) e do Paraná (6). Já a região de menor volume de precipitação, em geral, foi próxima ao exutório da bacia, nas proximidades do rio Paraná.ABSTRACTThe monthly and annual rainfall spatialization in watersheds is of great importance and fundamental resource for water resources management, being the object of geographic, climatological and hydrological. The objective of this paper is to present a study of the monthly and annual spatial distribution of rainfall of the Tietê river basin, using the ARCGIS Topo to Raster function as interpolator of the punctual data (rainfall stations). The data were extracted from the Pluviometric Atlas of Brazil, published by the Geological Survey of Brazil, whose historical series is 30 years. As a result, maps are presented with the spatial distribution of the least and wettest months, in addition to the rainfall spatialization maps of the twelve months of the year and the annual one. The wettest months, on average, are January and December, and the months with the lowest humidity are July and August. It was also noted that the region with the highest volume of precipitation in the Tietê river basin was in the border region between São Paulo and Minas Gerais, and especially in its regions that are above the watershed between the Atlantic basins. - Southeast (8) and Paraná (6). The region with the lowest volume of precipitation, in general, was close to the basin's outfall, near the Paraná River.Keywords: Sub-Basin 62; GIS; Rain, Hydrology; Hydrometry; Sao Paulo
PLANEJAMENTO E GESTÃO DE GEOPARQUES: UMA ENTREVISTA COM ÁNCHEL BELMONTE RIBAS, DIRETOR CIENTÍFICO DO GEOPARK SOBRARBE-PIRINEOS (ESPANHA)
Authors: Alves Meira Suedio 
Published: June 2023

Entrevista realizada com Ánchel Belmente Ribas, Coordenador Científico do Geopark Sobrarbe-Pirineos e avaliador do Programa Internacional de Geoparques da UNESCO.
Culture of Reminiscence as a Part of Cultural Education
Authors: Jakubovská Kristína , Jakubovská Viera 
Published: June 2023

Aim. The study explores the importance of culture of reminiscence with its identificational and integrational potential for the society and the ways that culture of reminiscence is applied within cultural institutions by means of cultural education.
Methods. We used several scientific methods such as relational and content analysis, observation, induction and heuristics.
Results. The research study summarises the role of cultural institutions within the culture of reminiscence and outlines various forms of reminiscence to be observed in cultural educational programmes. It explains the potential of cultural institutions and the roles they play within collective commemorating. It has interdisciplinary and applicational character and includes practical tips for cultural managers and cultural educators.
Conclusion. Collective memory is an important condition for reproduction of culture and cultural identities. Individual memory is determined by social and cultural contexts (reference to Maurice Halbwachs´s social frames of memory). Cultural education naturally works with the notions of collective memory, traditions, identity and reminiscence. At the same time, it resembles a tool by means of which cultural identity, character and collective memory of individuals and social groups can be consciously shaped. Beside identificational context, there is also a prospective integrational and inclusive potential of cultural education. Several forms of reminiscence are applied within cultural education: reminiscence as reconstruction; reminiscence as (re)interpretation; reminiscence as creation; reminiscence as prevention and civic involvement; reminiscence as a tool of forming cultural identity; reminiscence as an expert reflection.
A recently discovered cameo and a few considerations on the glyptics from Apulum (Roman Dacia)
Authors: Ota Radu 
Published: June 2023

AbstractIn this paper, the author draws the attention of experts to a new glyphic discovery from Apulum. It is a schematic portrait of the Gorgon Medusa, depicted on a three-layered sardonyx. Based on parallels and the manufacturing technique, the author concludes that the piece originates from the workshops of Viminacium, Upper Moesia. The cameo is dated in the second half of the second century AD, prior the time when the canabae of the XIII Gemina legion rose to the status of municipium (ante AD 197). It is the only glyptic piece that bears the image of Medusa that's Dacian origin is certain. From an artistic point of view, it is a modest quality of execution, below the average provincial level. Furthermore, the author makes some remarks on the gems found in the collections of the National Museum of the Union in Alba Iulia, with a few additions and clarifications regarding the place of discovery and the possibility of the existence of a workshop of cavatores gemmarum at Apulum.
Competencias digitales para el siglo XXI
Authors: Trujillo-Flórez Luis Martín 
Published: June 2023

Las diferentes virtualizaciones que están experimentando los seres humanos ha provocado un cambio cultural, social y educativo transversal a todos los individuos debido a sus interacciones e interrelaciones mediadas con tecnologías que se convirtieronen parte de su cotidianeidad. Lo anterior implica procesos de interculturalidad y transculturalidad digital, construcción de nuevos hábitos, nuevos roles sociales y profesionales, donde se hace necesario una serie de compromisos y acuerdos tanto explícitos como implícitos necesarios para la convivencia, el trabajo colaborativo y la construcción de una mejor sociedad. Las mediaciones tecnológicas están generando que las personas se conviertan, sin proponérselo, en esos ciudadanos, por lo tanto, se hacefundamental para el desarrollo de competencias digitales educar en dicha ciudadanía.
La problemática es que siendo algo necesario para cualquier individuo, hay un alto desconocimiento de lo que significa y lo que acarrea ser un ciudadano digital, y se hace necesario un ajuste en las prácticas de enseñanza para incluir este tema, sobre todo,cuando la hiperconexión de las personas las lleva a ambientes inmersivos, inteligencia artificial y automatización, que va a afectar de manera significativa a toda la humanidad.Este documento analiza el panorama en nuestro contexto y propone diversos caminos para la formación de una ciudadanía digital capaz de comprender mejor la relación del hombre con la tecnología, plantear posturas críticas y éticas que conlleven a la transformación en su uso que permitan un proceso de humanización tecnológica necesario para la supervivencia de la humanidad.
Accidentologie en montagne lors d'une saison hiver à l'École militaire de haute montagne
Authors: APPRIOU C. , FAUCHER G. , LETOURNEUR F. , MILLIAT G. 
Published: June 2023

La 27e Brigade d’Infanterie de Montagne (BIM), par sa « spécificité montagne » fait évoluer ses soldats dans un milieu escarpé et hostile. Cette étude a pour but d’évaluer l’accidentologie d’une saison à l’École militaire de haute montagne et d’en analyser ses origines, grâce a un outil numérique innovant permettant l’obtention de données exhaustives et immédiates. Nous avons réalisé une étude observationnelle prospective, basée sur une télédéclaration par les instructeurs encadrant les stages et l’antenne médicale via une application smartphone, qui a eu lieu du 7 janvier 2019 au 15 avril 2019 à l’École militaire de haute montagne de Chamonix. Durant cette période, 22 accidents en montagne ont été recensés. Une majorité des lésions atteignaient les membres inférieurs (54,5 %). Les fractures (32 %) correspondaient au diagnostic le plus fréquent devant les atteintes ligamentaires (27 %). Le ski de randonnée était dans 50 % des cas responsable de ces accidents. La totalité de ces blessures a occasionné un cumul de 593 jours d’arrêt de travail. Cette étude a donc montré le caractère accidentogène de la montagne et l’exposition importante des chasseurs alpins dans leur exercice. Elle permet également de mettre en avant l’utilisation de la digitalisation dans le suivi de l’accidentologie. L’outil utilisé permet d’obtenir des données exhaustives et immédiates, indispensables pour le conseil au commandement, l’amélioration des pratiques et de l’équipement des unités de la BIM, ainsi que pour la réalisation des travaux scientifiques des équipes médicales soutenant les unités alpines.