bluuebunny/crossref_metadata_2025_split huggingface dataset:
Who Rewards Appropriate Levels of Professional Skepticism?
Authors: Brazel Joseph F. , Leiby Justin , Schaefer Tammie J. 
Published: February 2025

SUMMARY
In this article, we provide a practitioner summary of our paper “Who Rewards Appropriate Levels of Professional Skepticism?” (Brazel, Leiby, and Schaefer 2025; hereafter BLS). Recent research suggests that audit supervisors who reward appropriate skeptical behavior, regardless of the outcome, appear to develop staff that are more likely to detect and convey fraud red flags to their superiors. In BLS, we first identify audit supervisors who are more likely to reward appropriate skepticism. We then investigate which personality traits, knowledge, and incentives are associated with supervisors who reward appropriate professional skepticism even when no misstatement is identified. We find that trait skepticism, especially suspending one’s judgment, drives the evaluations of professional skepticism in our setting. Also, we observe that when supervisors believe that their own audit partner will view the skepticism favorably, they “pay it forward” by rewarding their own staff who engage in skepticism.
Data Availability: Contact the authors.
JEL Classifications: L2; M40; M42; M51.
CLIMATE RISK AND THE PREDICTABILITY OF JUMPS IN GREEN ASSETS
Authors: Prodromou Tina , Demirer Riza 
Published: February 2025

This paper shows that climate uncertainty can help predict the size and direction of intraday jumps in green assets, both in and out-of-sample. Using tick data to capture the size and intensity of intraday jumps, we find that news that relate to transition climate uncertainty including international summits and climate policy, particularly those that could be interpreted as bad news for brown industries, are the most dominant predictors of jumps in green assets compared to proxies of physical climate risks. Our findings provide a novel perspective to the role of climate uncertainty as a driver of idiosyncratic tail risk and jump innovations in green assets and imply that pricing models that incorporate jump risk as a risk factor can be improved by exploiting the predictive power of climate uncertainty over jump dynamics.
Prediction of the Natural Gas Compressibility Factor by using MLP and RBF Artificial Neural Networks
Authors: Kanchev Neven , Stoyanov Nikolay , Milushev Georgi 
Published: February 2025

Abstract
The compressibility factor indicates the deviation of the real natural gas from the ideal behavior. It is one of the most important parameters in the natural gas industry. In the present study, two different types of neural networks – multi-layer perceptron (MLP) and radial basis functions (RBF) – were used to predict the compressibility factor Z of natural gas. The pressure, temperature, and speed of sound (SoS) were chosen as input parameters for the artificial neural network (ANN) models. The training and testing of the MLP-ANN and RBF-ANN were carried out on the basis of 151 days of continuous measurements. Different variants of both types of neural networks were implemented and a comparative analysis of their modeling capabilities was performed. The models developed show a very high prediction accuracy, with the results obtained showing a certain advantage of the RBF-ANN. The comparative analysis was performed on the basis of standard performance indicators such as R2
, root mean square error (RMSE), mean square error (MSE), mean absolute error (MAE). The present study shows an intelligent method implemented in two different variants to determine the compressibility factor of natural gas without the need to use the equation of state.
Effect of Native Trichoderma Strains on Moniliophthora Roreri Infection in Theobroma Cacao L.
Authors: Guerrero Raquel , Palma Roxanna Patricia , Falquez Orly Cevallos , Mónaco Cecilia 
Published: February 2025

Objective: To determine the effect of the application of native Trichoderma strains on the infection caused by Moniliophthora roreri in Theobroma cacao.

Theoretical Framework: Cacao has global importance due to its direct relation to chocolate production. Each year, in various countries, cacao cultivation faces issues such as moniliasis (Moniliophthora roreri), which reduces crop yields. Traditional disease control methods are ineffective, necessitating new alternatives, such as the application of Trichoderma spp.

Method: The antagonistic capacity of forty native endophyte Trichoderma isolates against M. roreri was evaluated. The ten best-performing strains were sprayed on healthy cacao pods. The number of pods affected by moniliasis, healthy pods, and the internal and external severity of infected pods were assessed.

Results and Discussion: 32.5% of the Trichoderma strains inhibited more than 90% of the radial growth of M. roreri. All Trichoderma isolates showed high antagonistic activity. The evaluated isolates increased the number of healthy pods, while six strains reduced moniliasis by up to 35%. The severity of M. roreri was lower in treated pods compared to the untreated control pods.

Research Implications: The study results highlight the need for continued evaluation of Trichoderma strains to develop a future tool for reducing M. roreri infections in plantations of small and medium-sized farmers.

Originality/Value: Few studies on local endophytic strains of Trichoderma spp. have been conducted in the study area.
ПРИРОДА УСТНОГО ЭПИЧЕСКОГО ТЕКСТА
Authors: Уркумбаева А.Б. 
Published: February 2025

Любой рассказчик запоминает устные тексты, которые он слышит от кого-то, и продолжает их повторять. Основ­ные строки устного текста, передаваемые от одного человека к другому, сохраняются в памяти рассказчика и произносятся в форме в процессе импровизации в соответствии с его твор­че­скими способностями. Другими словами, он перерабаты­вает тексты, которые слышит, или сочиняет их, рассказывая им, не задумываясь. Они не думают о том, чтобы произнести этот текст сейчас, после и как произнесли этот текст, у них нет времени подумать. В этом особенность устной речи. В результате получается устный текст эпоса, отличный от письменного. 1995 году известный манасовед, доктор филоло­гических наук, профессор Ж. Орозобекова записала на микро­магнитную ленту версию великого сказочника Ш. Азизова. В этой статье будут проанализированы особенности присущие устному тексту на примере этого варианта, и предпринята попытка раскрыть его природу.
Кайсы гана манасчы болбосун бирөөдөн бир нече жолу угуп, кулагы канып, аны эсине тутуп калып, кайра өзү аткар­ган учурда, бир адамдан башка адамдарга берилген оозеки текст­тин урунттуу саптары сакталып, анын чыгармачылык дараметине жараша импровизациялоо процессиндеги форма­да (б.а. уккан тексттерди кайрадан иштөө же ага ойлонуп ол­турбай төгүп айтып жаӊысын түзүүсү) айтылып келет. Алар азыр ушул текстти айткандан кийин бул текстти айтам деп ойлонушпайт жана ойлонууга убактылары да жет­пейт. Оо­зе­ки айтуучулуктун өзүнө таандык өзгөчөлүгү ушун­да. Жы­йын­тыгында, жазма тексттен айырмаланган эпостун оозеки текстти пайда болот. 1995-жылы белгилүү манас таануучу, филология илимдеринин доктору, профессор Ж. Орозобекова зал­кар манасчы Ш. Азизовдун айткан вариантын микромаг­нит­тик кассетага жаздырып алган. Андан кийин аны редак­ция­лап, оңдоп, түздөп китеп формасына өткөрүүгө даярдаган. Бул макалада ушул варианттын мисалында оозеки текстке мү­нөздүү болгон өзгөчөлүктөр талданып, анын та­биятын ачып берүүгө аракет жасалат.
Any narrator remembers oral texts that he hears from some­one and continues to repeat them. The main lines of the oral text, transmitted from one person to another, are stored in the memory of the narrator and are pronounced in the form of improvisation in accordance with his creative abilities. In other words, he processes the texts he hears, or composes them, telling them without thinking. They don’t think about saying this text now, after they have said this text and they don’t have time to think. This is the peculiarity of oral speech. The result is an oral text of the epic, different from the writ­ten one. In 1995, a well-known Manas scholar, Doctor of Philology, Professor Zh. Orozobekova recorded a version of the great storytel­ler on a micromagnetic tape Azizova. This article will analyze the fea­tures inherent in the oral text on the example of this variant, and an attempt is made to reveal its nature.
ОСНОВЫ ИСЧИСЛЕНИЯ МЕСТНОГО НАЛОГООБЛОЖЕНИЯ В КЫРГЫЗСКОЙ РЕСПУБЛИКЕ И ЕГО РОЛЬ В ПОПОЛНЕНИИ БЮДЖЕТОВ ДВУХ УРОВНЕЙ
Authors: Мейманов Б.К. , Мурзатаева А.Дж. , Сатылганова Э.Ш. 
Published: February 2025

В статье рассмотрена возможность накопления мест­ных налогов и сборов, выше уровень самостоятельности в ре­ше­нии вопросов местного значения, в связи с чем, изучение мест­ного налогообложения и поступление местных налогов и сборов в местный бюджет. реальная площадь. Исходя из это­го, особое место в налоговой политике должно быть отведено развитию местного налогообложения, как основного источни­ка доходов формирования местного самоуправления. Развитие местной налоговой системы, как и налогообложения Кыргыз­ской Республики в целом, требует совершенствования органи­за­ции управления налоговой и финансовой службой. В на­с­тоящее время роль местных налогов и сборов, которые яв­ляют­ся частью действующего налогового законодатель­ства, в формировании местных бюджетов не на должном уровне.
Макалада жергиликтүү салыктарды жана жыйымдар­ды чогултуу мүмкүнчүлүгү каралат, жергиликтүү маанидеги маселелерди чечүүдө көзкарандысыздыктын деңгээли жогору болот, ошондуктан жергиликтүү салыктарды изилдөө жана жергиликтүү салыктарга жана жыйымдарды жергиликтүү бюджетке түшүрүү актуалдуу багыт болуп саналат. Ушунун негизинде жергиликтүү өз алдынча башкарууну түзүүдө кире­шенин негизги булагы катары жергиликтүү салык салууну өнүктүрүүгө салык саясатында өзгөчө орун буруу керек. Жер­гиликтүү салык тутумунун, ошондой эле Кыргыз Республика­сынын салык салуу тутумунун өнүгүшү салыктык жана финансы кызматтарын башкарууну уюштурууну өркүндөтүү­нү талап кылат. Учурда, учурдагы салык мыйзамдарынын бө­лүгү болгон жергиликтүү салыктардын жана жыйымдардын жергиликтүү бюджеттерди түзүүдөгү ролу ченемдүү эмес
Тhe article considers the possibility of accumulating local taxes and fees, the higher the level of independence in resolving issues of local importance, in connection with which, the study of local taxation and the receipt of local taxes and fees in the local budget is an actual area. Based on this, a special place in tax policy should be given to the development of local taxation, as the main source of income for the formation of local self-government. The development of the local tax system, as well as the taxation of the Kyrgyz Republic as a whole, requires improving the organization of management of tax and financial services. Currently, the role of local taxes and fees, which are part of the current tax legislation, in the formation of local budgets are not up to standard.
Analisis Yuridis Pelaksanaan Kontrak Pengadaan Barang Dan Jasa Di Kabupaten Bima
Authors: Ardy Putra Ikhlas , H. Djumardin H. Djumardin 
Published: February 2025

Tujuan penelitian ini adalah Untuk mengetahui dan memahami pelaksanaan kontrak pekerjaan peningkatan jaringan irigasi permukaan di Kabupaten Bima antara penyedia dengan PPK dan hambatan yang dihadapi para pihak dalam melaksanakan kontrak pekerjaan peningkatan jaringan irigasi permukaan di Kabupaten Bima. Jenis penelitian ini adalah Normatif-Empiris. Bentuk Pengadaan barang/jasa pemerintah tertuang dalam Peraturan Presiden No. 12 Tahun 2021 Tentang Perubahan atas Peraturan Presiden No. 16 Tahun 2018 Tentang Pengadaan Barang/Jasa Pemerintah. Pelaksanaan perjanjian pemborongan pembangunan jaringan irigasi antara Dinas Pekerjaan Umum dan Penataan Ruang Kab. Bima CV. Kawuncu terdapat suatu permasalahan dalam pelaksanaan tersebut tidak sesuai dengan waktu yang telah ditentukan akibatnya melebihi batas denda dan dilakukan pemutusan perjanjian sepihak.
Aspek Hukum Sertifikat Hak Paten Sebagai Objek Jaminan Fidusia Menurut Undang - Undang Nomor 13 Tahun 2016 Tentang Paten
Authors: Putri Anggriani Rica , Arifin Dilaga Zaenal 
Published: February 2025

Penelitian ini bertujuan untuk mengetahui pertama bagaimana pengikatan hak paten sebagai jaminan fidusia dan bagaimana tata cara eksekusi hak paten sebagai jaminan fidusia.Jenis penelitian yang digunakan merupakan penelitian normatif, dengan pendekatan perundang -undangan, pendektan konseptual, dan pendekatan historis. hasil penelitian menunjukan Pengikatan hak paten sebagai jaminan fidusia hak paten tersebut dapat dijadikan sebagai objek jaminan dengan melakukan pengikatan hak paten tersebut kepada lembaga jaminan fidusia karena hak paten yang merupakan bagian dari hak kekayaan intektual dimana hak paten memiliki prinsip ekonomi yang akan memberikan keuntungan ekonomi kepada pemilik hak paten. Paten dapat diikat dengan jaminan fidusia karena hak ats paten merupakan benda bergerak tak berwujud yang termasud didalam kategori jaminan fidusia, cara untuk mengeksekusi hak paten sebagai objek jaminan fidusia adalah melalui pengalihan hak paten secara perjanjian tertulis karena secara umum hak paten tidak dapat dijual dalam pelelangan umum, maupun dijual dipasar perdagangan efek sehingga apabila dilakukan eksekusi dengan penjualan bawa tangan maka akan mengakibatkan adanya peralihan hak atas paten yang dilakukan secara perjanjian tertulis dalam bentuk akta notaris dan didaftarkan atau dicatat di Direktorat Jenderal Hak Atas Kekayaan Intelektual ( Ditjen HAKI ) dan dikenakan biaya administrasi.
Pelaksanaan Perjanjian Pengambilalihan Manajemen Kerja Antara UD. Je Celluler Dengan UC. Cm Celluler
Authors: Linvia Ningrat Baiq Fany , Wahyuddin Wahyuddin 
Published: February 2025

Penelitian ini bertujuan untuk mengetahui pelaksanaan perjanjian antara UD. JE Celluler dengan UD. CM Celluler dalam hal pengambilalihan manajemen kerja yang menimbulkan persoalan pembayaran bagi hasil. Penelitian ini merupakan penelitian hukum normatif empiris, dengan menggunakan metode Pendekatan Perundang-undangan, Pendekatan Konseptual dan Pendekatan Kasus. Hasil penelitian menunjukkan bahwa perjanjian ini terjadi di bawah tangan, dimana perjanjian ini telah memenuhi syarat sahnya perjanjian sesuai pasal 1320 KUH Perdata, adapun ketentuan mengenai pengenaan denda sebagai beban wanprestasi yang tidak tercantum dalam perjanjian kepada pihak kedua karena tidak memenuhi kewajibannya dalam hal pembayaran bagi hasil secara tepat waktu maka dalam pasal 1319 KUH Perdata tetap berlaku terhadap perjanjian.
Wanprestasi Perjanjian Sewa Menyewa Tanah Dalam Event Mxgp Samota Di Sumbawa Besar
Authors: Rozansyah Muhammad Aryah , HS Salim 
Published: February 2025

Penelitian ini bertujuan untuk mengetahui proses perjanjian sewa menyewa tanah dalam event MXGP Samota antara Pemda Sumbawa dengan pemilik lahan sehingga terjadinya wanprestasi, dan proses pengembalian tanah oleh pemda Sumbawa kepada pemilik lahan. Metode penelitian yang digunakan adalah metode penelitian hukum empiris, dengan metode pendekatan peraturan perundang-undangan, pendekatan koseptual, dan pendekatan sosiologis. Hasil penelitian ini menunjukkan bahwa pertama, dalam hal ini terjadi wanprestasi dimana Pemda Sumbawa membuat surat perjanjian sukarela dalam sewa menyewa tanah namun nyatanya tidak sesuai dengan surat perjanjian sukarela yang ditulis dan ditandatangani kedua pihak. Kedua, proses Pengembalian Tanah oleh Pemda Sumbawa kepada pemilik lahan dilakukan melalui jalur litigasi dengan adanya pembebasan lahan, dengan membuktikan fakta-fakta dan bukti-bukti di persidangan bahwa siapa yang berhak memiliki hak atas tanah yang disengketakan.
CHANGES IN APPROACHES TO ENSURING RADIATION SAFETY ACCORDING TO THE RECOMMENDATIONS OF THE INTERNATIONAL COMMISSION ON RADIATION PROTECTION
Authors: Sukhyi K.M. , Bielikov A.S. , Pylypenko O.V. , Rybalka K.A. , Andrieieva A.V. 
Published: February 2025

Problem statement. Recommendations of the International Commission on Radiation Protection are scientifically based studies of an independent, international, non-governmental organization of scientists, which provides recommendations on radiation protection in various spheres of human life and activity when interacting with the environment, with flora, fauna and man. The ICRC develops principles and approaches to radiation protection that are used by governments and non-governmental organizations around the world to establish legislative norms, standards and safety procedures. The purpose of the article is to conduct a comprehensive analysis of the publications of the International Commission on Radiation Protection from the beginning of its first reports to the release of the latest reports in the period 2020−2024, to determine which of these recommendations and established regulations were applied in the national normative legal documents of Ukraine and to investigate their impact on certain spheres of activity in the system “Man − environment − sources of ionizing radiation”. Tasks of the article. Carry out a step-by-step analysis of the issued ICRP Recommendations by year; to build block diagrams of radiation protection approaches in various fields such as medicine, radioactive waste, territory monitoring, etc.; to determine the impact of the issued recommendations on the formation, editing and sustainable development of national regulatory and legal documents of Ukraine. Conclusions. The block diagrams developed in the article clearly show how the ICRC publications changed and what further research was encouraged. Based on new researches that have come out in the last 10−15 years, there was a vital and professional need to develop new Radiation Safety Norms, Basic Sanitary Rules and State Building Regulations on radiation safety in construction, with the introduction of such terms as: administrative and object dose levels, model of external and internal exposure of personnel, protocol of action, standard person, reference age, individual object risks, human phantom and introduce other terms and definitions into regulatory documents of Ukraine.
IMPROVING THE VIBROACOUSTIC METHOD FOR CONTROL OF DAMAGE TO GEOTECHNICAL STRUCTURES
Authors: Bielikov A.S. , Slashchov I.M. , Korotaiev V.M. , Barabanov S.S. , Demchenko V.V. 
Published: February 2025

Problem statement. The vibroacoustic monitoring method requires further improvement, especially in establishing clear links between the measured diagnostic parameters and characteristic defects of the environment structure. It is necessary to integrate data and develop risk indicators of the geotechnical system stability loss for automatic recognition of defects, taking into account the use of the vibroacoustic method. Purpose of the study. Improvement of the vibroacoustic method for structures destruction control and search of the cracks localization in mine workings, underground and deep structures of various purposes. Methods. Analysis and generalization of experimental data of vibroacoustic diagnostics, analytical methods of classical wave theory. Research results. The following are considered: prerequisites and main parameters of the vibroacoustic method of monitoring geotechnical structures; features of using the vibroacoustic monitoring technique to assess the damage of elements of a geotechnical system; methods for interpreting the results of vibroacoustic diagnostics; assessment of the stability loss risks of geotechnical structures using the vibroacoustic method. To determine cracks and damage in mine workings, underground and deep structures of various purposes, the relationships between the main parameters of vibroacoustic diagnostics (amplitude, duration and frequency of the signal maximum spectral density) with characteristic defects and damage to elements of the geotechnical system have been established and systematized. The method for assessing changes in the structure of the environment and the loss of hazardous objects stability as a result of the occurrence of crack systems during their operation has been improved and expanded. Current and complex indicators of the geotechnical system loss stability risk have been determined based on the results of the external and hidden structural damage detection using visual and vibroacoustic diagnostics. This allows monitoring structural damage and a number of other critical parameters that affect the safety of the structures operation, assessing of the geotechnical system stability loss risks and carrying out repair work in a timely manner. Scientific novelty. The method of the structures destruction vibroacoustic control was further developed, which is distinguished by taking into account the relationships between diagnostic parameters and characteristic defects in the structure of the environment, as well as indicators of the geotechnical system stability loss risks. Practical significance. Recommendations for using the vibroacoustic method for cracks searching in workings and structures have been developed and implemented.
Gas-hydrogeochemical indicators of oil and gas potential in the Indigirka area (Eastern Yakutia)
Authors: Chistyakova N. F. , Sivtsev A. I. 
Published: February 2025

This study is relevant due to the need for a comprehensive assessment of the gashydrogeochemical characteristics of Mesozoic-Cenozoic deposits in the Indigirka area, based on data collected from exploration wells tested between 1989 and 1990.The aim of this study is to elucidate the origin of water and gas fluids in MesozoicCenozoic deposits as a result of the catagenetic transformation of organic matter from contemporaneous oil and gas source rocks. The various methods were used in this study, including the universal method of geological analysis of the obtained data. Key results. Groundwater from Neogene deposits (Kyllakh suite) is classified as sulfatesodium and bicarbonate-sodium types of elision genesis. Groundwater from Paleogene deposits (Darkylakh Suite) is categorized as the bicarbonate-sodium type, while groundwater from Mesozoic deposits (Upper Jurassic – Bastakh Suite) is also classified as the bicarbonate-sodium type. These classifications confirm that Mesozoic-Cenozoic deposits are within catagenesis stage intervals. Water-soluble natural gases are characterized by a "dry" hydrocarbon type in the Darkylakh suite and a "fatty" type in the Bastakh suite. This indicates that the clayey rocks of the Mesozoic deposits could serve as potential oil and gas source rocks. The presence of elision genesis waters, along with the qualitative and quantitative composition of WSNGs, reflects the initial stage of hydrocarbon potential realization in Upper Jurassic deposits and the potential for forming oil reservoirs in Mesozoic deposits if suitable natural reservoirs exist and are sealed by fluid traps. The results can be used for evaluating the oil and gas potential of Mesozoic-Cenozoic deposits in the Indigirka area (Eastern Yakutia).