bluuebunny/crossref_metadata_2025_split huggingface dataset:
Evaluating the Impact of Robotic Process Automation on Earnings Management
Authors: Lai Hsing-Kuang , Hsieh Sheng-Feng 
Published: January 2025

ABSTRACT
This study examines the impact of robotic process automation (RPA) on earnings management (EM) by analyzing 86 Taiwanese companies that adopted RPA, compared to a matched control group. Using the modified Jones model to assess discretionary accruals and proxies for real activities manipulation, we find a significant increase in both accrual-based and real activities EM strategies following RPA implementation. The results suggest that although RPA enhances operational efficiency and decision-making, it also creates additional opportunities for managers to engage in EM, likely due to the absence of robust control standards and risk management frameworks during its initial adoption. These findings contribute to the growing literature on the influence of automation technologies on financial reporting, underscoring the need for stronger governance structures to mitigate the risk of EM in the digital era.
JEL Classifications: M41.
Om flomrisiko og sammenhengen mellom forebygging og beredskap innenfor klimatilpasning
Authors: Morsut Claudia , Engen Ole Andreas , Kruke Bjørn Ivar 
Published: January 2025

Climate change affects extreme weather such as precipitation and sub- sequent flooding. Flooding has become a major climate risk in Norway. The major floods in 1967, 1987 and 1995, as well as extreme weather Hans in August 2023, resulted in severe material damage to homes, roads, bridges and other critical infra- structure. Residents lost their homes and jobs. However, such damages are not only due to extreme weather, but also to insufficient quality in planning and robustness in local communities, insufficient information and coordination within the field of climate change adaptation, as well as preparedness that is not in line with the cur- rent risk picture. All forecasts indicate that the frequency of extreme weather will increase, and that we will move towards warmer, wetter and wilder weather.
The purpose of this chapter is to discuss climate change adaptation as a measure for flood risk in the intersection between prevention and preparedness. The climate change adaptation work is very much about societal development and involves both preventive measures that seek to reduce the likelihood of unwanted events, and preparedness measures to reduce the consequences of those events that we can- not prevent. Uncertainty in climate forecasts, especially locally, makes it difficult to carry out risk assessments and analyses that can form the basis for prevention and preparedness.
Juridiske rammer for ivaretakelse av miljøhensyn ved gjennomføring av sikringstiltak mot naturfarer
Authors: Robertson Karoline , Karlstrøm Stina Kaisa , Holmqvist Marie Langsholt 
Published: January 2025

The article discusses the legal frameworks for integrating environmen- tal considerations into safety measures against natural hazards, emphasizing the importance of balancing societal safety and environmental protection. It high- lights the role of the Planning and Building Act, which mandates municipalities to consider landscape, biodiversity, and natural environment as well as safety against natural hazards in urban planning, and the Nature Diversity Act, which enforces sustainable use of natural resources and the precautionary principle. The article underscores the necessity of environmental impact assessments and risk and vul- nerability analyses to ensure that both societal safety and environmental concerns are addressed responsibly.
The article also explores the challenges and conflicts that arise in balancing develop- ment needs with environmental protection, particularly in urban planning and construction projects. It provides examples from Oslo to illustrate practical appli- cations, and the difficulties encountered in implementing these legal frameworks. The conclusion emphasizes the need for continuous monitoring, early identification of natural hazards, and comprehensive assessments to achieve a sustainable and balanced approach to urban development that respects both societal and environ- mental needs.
Relokalisering og sikring i naturskadeforsikring: løsninger og utfordringer
Authors: Hauge Katrine Broch , Bull Hans Jacob 
Published: January 2025

The Norwegian Act on Natural Damage Insurance was amended in 2017, offering owners of residential and recreational houses the right to claim the value of the site and the house itself in case the house has been severely damaged by a natural damage incident and rebuilding/repair is denied by the municipality due to the risk of future natural damage. As an alternative to the owners’ right to relocation, the insurance company may choose to have the house and the site secured against future natural damage and pay the costs incurred.
The chapter discusses the amendment and points out the problems encountered by the relevant parties in establishing the rights and duties provided to them by the amendment. Although the solutions at large are commendable, the article criticizes some of the choices made and submits proposals for a better overall practicability of the amendment.
2D mechanical metamaterials synthesized by topology optimization in the different symmetry classes
Authors: Do Xuan-Nam , Calisti Valentin , Ganghoffer Jean-François 
Published: January 2025

Abstract
The aim of this paper is to recourse to topology optimization method to synthesize mechanical matematerials, based on the topologial derivative. Material symmetries play a major role in the very definition and expression of the homogenized properties; the search of optimal microstructures is done in given symmetry classes characterized by invariants of the homogenized moduli. We synthesize thanks to this methodology periodic microstructures prone to auxetic and anti-auxetic behaviors, or with a very large or small bulk to shear modulus ratio.
Structural topology optimization in linear and nonlinear elasticity using a discontinuous Galerkin finite element method
Authors: Tan Yixin , Yan Lingkang , Zhu Shengfeng 
Published: January 2025

Abstract
A discontinuous Galerkin finite element method is developed for structural topology optimization with the level set method. The discontinuous Galerkin finite element method is employed to discretize and solve both the elasticity system, possible adjoint, and the transport equation of the level set function. Structural compliance and compliant mechanisms are considered for linear and nonlinear elastic structures. Numerical examples are provided to verify the effectiveness of the algorithm presented.
Understanding the Difficulties in Diagnosing Neonatal Sepsis: Assessing the Role of Sepsis Biomarkers
Authors: Lungu Nicoleta , Jura Ana-Maria-Cristina , Popescu Daniela-Eugenia , Horhat Florin George , Manea Aniko Maria , Boia Marioara 
Published: January 2025

Abstract

Background
Neonatal sepsis is a serious condition with high rates of morbidity and mortality, caused by the rapid growth of microorganisms that trigger a systemic reaction. Symptoms can range from mild to severe presentations. The causative microorganism is usually transmitted from mothers, especially from the urogenital tract, or can originate from the community or hospital.

Methods
Our retrospective study assessed 121 newborns, including both preterm and term infants, divided into three groups within the first 28 days of life: early-onset sepsis (35), late-onset sepsis (39), and a control group (47). Blood samples and cultures were obtained upon admission or at the onset of sepsis (at 24 and 72 hours). The study aimed to evaluate the limitations of commonly used biomarkers and new markers such as lactate dehydrogenase and ferritin in more accurately diagnosing neonatal sepsis.

Results
Our study revealed a significant difference between the initial and final measures of lactate dehydrogenase (LDH) and ferritin in the early-onset sepsis (EOS) and late-onset sepsis (LOS) groups.

Conclusion
Ferritin and LDH may serve as potential markers associated with systemic response and sepsis in cases of both early and late-onset sepsis. Monitoring these biomarkers can aid in the timely detection and management of sepsis, potentially improving patient outcomes.
Climate Change Disclosures by the Bank of England: A Framing Analysis
Authors: Kapranov Oleksandr 
Published: January 2025

Abstract
The Bank of England (further – the Bank) is one of the leading actors in the financial sector both in the United Kingdom and worldwide. The Bank is known for publishing its corporate disclosures on climate change. Whilst they are freely accessible on the Bank’s official website, there is insufficient research that investigates them from a qualitative perspective. Seeking to bridge the current gap, the article presents a qualitative study that aims to establish how the Bank frames the issue of climate change in its corporate disclosures. The study involves a corpus of the Bank’s disclosures on climate change published from 2020 to 2024. The corpus is analysed by means of a qualitative framing methodology. The results of the corpus analysis show that the Bank frames the issue of climate change as the following frames (i) an international approach, (ii) the Bank’s leading role, (iii) carbon footprint reduction, (iv) carbon-neutral economy, (v) renewables, (vi) risk, and (vii) threat. The findings are discussed in conjunction with the prior studies on corporate discourse concerning climate change.
The Brazilian Social Educator in The 21st Century: A Debate on Professionalization and Initial Training Based on National Legislation
Authors: Ferreira Arthur Vianna , Baptista Isabel 
Published: January 2025

Objective: This study investigates 21st century Brazilian legislation on the profession of social educator, aiming to provide elements for the organization and selection of essential teaching content for the training of this professional in Brazil.

Theoretical Framework: For the development of the parte of this research, the legal devices that structure the profession of social educator in Brazil were analyzed, starting for the Constitution of the Federative Republic of Brazil (CFRB) of 1988 and its developments in the Statute of Children and Adolescents (ECA) of 1990, in addition to Laws 5346 of 2009, 328 of 2015 and 2941 of 2019, which discuss the minimum requirements for professional training in the area of ​​social education.

Method: The methodology adopted for this research is bibliographical and exploratory, using a qualitative approach focused on the aforementioned documentary analysis. According to Flick (2009), documentary analysis is fundamental to understanding existing realities. In this research, the analysis of the cited documents, together with other authors of Social Pedagogy, will contribute to outlining the context of the dispute surrounding social functions and the training necessary for the establishment of the profession of social educator in Brazil.

Results and Discussion: The main results presented are (1) the lack of national regulation for the role of social educator makes it difficult to train this professional, (2) the dispute over the agreement of the basic provisions, set out in PL 2941 of 2019, may complicate the classification of current educators in the minimum requirements for their role, and (3) the structure of the law proposed as a regulator of the profession of social educator may distance these professionals from teacher training in the Brazilian context.

Research Implications: The research impacts the discussion on the organization of social educators as a professional class and the creation of training spaces, in accordance with the regulation of the profession in Brazil.

Originality/Value: This study contributes with an analysis of the main most recent documents on the profession of social educator, highlighting advances and challenges in legislation for their training and professionalization in Brazil.
Pathotype and virulence of Escherichia coli from adult human diarrheal feces and water sources in Lagos, Nigeria
Authors: Igbokwe Nwamaka Herrienta , Idowu Abel Olusola , Ezeobiora Chijioke Emmanuel , Oseni Bukola Aminat 
Published: January 2025

Objectives:
The prevalence of Escherichia coli strains from fecal diarrheal specimens and water samples underscores the imperative of exploring the symbiotic interplay between microbial ecologies in elucidating the pathophysiology of diarrheal infections among the adult populace. This study determined the different pathotypes of E. coli strains in water and stool samples from a Nigerian state, Lagos, and the different virulence factors they exhibit.

Materials and Methods:
E. coli strains were isolated and characterized by presumptive coliform tests from stool samples of patients with diarrheal and from different water sources in Lagos. Multiplex conventional and real-time polymerase chain reaction (PCR) studies that utilized a comprehensive set of 22 primers that enabled the selective amplification of 11 virulence genes, namely: stx1, stx2, eae, bfp, lt, st11, virF, ipaH, aafII, daaE, and uidA were used to detect different categories of diarrheagenic E. coli pathotypes.

Results:
The real-time and conventional PCR analysis of the 204 E. coli strain from the diarrheal stool and water samples detected the six diarrheagenic E. coli pathotypes (enterohemorrhagic, enteropathogenic, enterotoxigenic, enteroinvasive, enteroaggregative, and diffuse adherent) and their virulence toxins; stx2, stx1, eae, bfp, st11, lt, virF, aafII, daaE, and uidA with an exception of ipaH toxin, the gene for enteroinvasive E. coli, which was not detected. Enterohemorrhagic/enteropathogenic E. coli toxin eae, 18 (32.29%), was the most detected toxin next to uidA which was isolated from all the samples of E. coli strains from Lagos.

Conclusion:
The expression of these virulence genes shows that these organisms exhibit a high degree of pathogenicity, thereby presenting a substantial danger to public health.
Clinical and dermoscopic profile of non-venereal genital dermatoses and its impact on the quality of life: A cross-sectional study of 550 cases
Authors: Sadhukhan Subhajit , Bains Anupama , Bhardwaj Abhishek , Patra Suman , Vedant Deepak , Sharma Charu , Ram Chaudhary Gautam 
Published: January 2025

Background
Non-venereal genital dermatoses cover a broad spectrum of conditions with varying aetiologies and can be confused with venereal disorders. This may cause significant anxiety to the patient as well as diagnostic difficulties for the clinician.

Objective
The purpose was to study the clinico-epidemiological pattern of non-venereal genital dermatoses along with their dermoscopic features and to assess their impact on the quality of life.

Methods
This was a prospective, cross-sectional, observational study of 503 consecutive adult patients with non-venereal genital dermatoses. Relevant history and clinical examination, dermoscopy findings were documented and histopathology was performed where indicated. Statistical analyses was done using SPSS software v.23.

Results
Five hundred and three individuals with non-venereal genital lesions were enrolled. Some patients had multiple dermatoses, so a total of 550 cases were analysed. Men outnumbered women (5.8:1). A total of 49 different non-venereal genital dermatoses were identified. The most common ones were scabies 97 (17.6%), vitiligo 54 (9.8%), lichen simplex chronicus 43 (7.8%), lichen sclerosus 43 (7.8%) and lichen planus 39 (7.1%). Other dermatoses included psoriasis, Zoon’s balanitis, lichen nitidus, angiokeratoma and idiopathic scrotal calcinosis. Physiological conditions were noted in 56 (10.2%) cases, while 5 (1%) cases were premalignant and malignant disorders. The commonest symptom was genital pruritus 337 (60.9%). Scrotum was most frequently affected site in men (54.6%) and labia majora in women (81.6%). Comparative analysis between the dermoscopic features of similar-looking disorders like vitiligo versus lichen sclerosus, scrotal dermatitis versus psoriasis and lichen planus versus psoriasis was statistically significant (p<0.05). There was a large effect on the quality of life in 8(1.5%), moderate effect in 87(16.2%) and small effect in 385 (71.8%) patients. Dermatology life quality index was significantly elevated in women. Seventy six (15.1%) patients suffered from venerophobia.

Limitations
Because of the cross-sectional study design, dermatoscopic examinations were performed at various phases of the diseases. Histopathology was performed in a limited number of cases, so findings on dermoscopy and histopathology could not be correlated.

Conclusion
Non-venereal genital dermatoses are common and more so among men. The most common dermatoses noted was scabies followed by vitiligo and lichen simplex chronicus. The present study provides detailed clinical and dermoscopy features in Indian patients. Dermoscopy is a useful tool in the diagnosis of these diseases. These dermatoses have mild to moderate effects on patients’ quality of life; some of these patients suffer from venereophobia. Recognising and treating this issue will aid in properly managing these patients.
Качество многопараметрической селекции на основе комплексного критерия
Authors: ЕГОРОВ Д.Б. , ПОНЯТСКИЙ В.М. 
Published: January 2025

В данной статье рассмотрена задача селекции полезного источника излучения по его нескольким слабовыраженным параметрам. Для реализации алгоритма селекции, а также расчета вероятности обнаружения полезного источника, в известных методах селекции используются интегрирование многомерных плотностей вероятности случайных величин. Такой расчет требует высоких вычислительных затрат, а также знания законов распределения плотностей вероятности случайных величин, используемых для селекции, что при реализации на практике затруднительно. С целью упрощения многомерной селекции предлагается использовать метод селекции на основе комплексного критерия. Метод селекции по комплексному критерию заключается в вычислении функционалов источников на основе их параметров с учетом взвешенных коэффициентов. Такой функционал по сути является применением метода наименьших квадратов для получения оценки степени соответствия рассматриваемых объектов заданным условиям. А при использовании взвешенных коэффициентов для расчета значения комплексного критерия менее выраженные параметры полезного сигнала вносят меньший вклад при принятии решения об обнаружении полезного сигнала. В данной статье основное внимание уделено проведению анализа влияния набора параметров, использованных для селекции по комплексному критерию.
This article discusses the problem of selecting a useful radiation source according to its several weakly expressed parameters. For the implementation of the selection algorithm, as well as the calculation of the probability of finding a useful source, the known methods of selection use the integration of multidimensional probability densities of random variables. Such a calculation requires high computational costs, as well as knowledge of the laws of probability density distribution of random variables used for breeding, which is difficult to implement in practice. In order to simplify multidimensional selection, it is proposed to use a selection method based on a complex criterion. The method of selection according to a complex criterion consists in calculating the functionals of the sources on the basis of their parameters, taking into account the weighted coefficients. Such a functional is essentially an application of the ordinary least squares method to obtain an estimate of the degree of compliance of the objects under consideration with specified conditions. And when using weighted coefficients to calculate the value of a complex criterion, less pronounced parameters of the useful signal make a smaller contribution when making the decision about the detection of a useful signal. This article focuses on analyzing the impact of a set of parameters used for selection according to a complex criterion.
Оценка качества сетевых графиков в управлении проектами
Authors: АБРАМОВ В.Г. , ГОРЯЧАЯ И.В. , ПУЧКИН Д.А. 
Published: January 2025

В работе рассматривается сетевая модель проекта – сетевой график, являющийся ориентированным графом без контуров с ограничениями, которые вытекают из определения проекта. Одной из проблем сетевого планирования в управлении проектами является сравнительный анализ сетевых графиков, соответствующих одному проекту. Для решения этой проблемы необходимо иметь инструмент оценки качества каждого построенного для проекта сетевого графика. В работе предложен метод оценки качества сетевого графика проекта с помощью математического функционала, вычисляющего числовую характеристику, соответствующую конкретному графу. Данный функционал был получен на основе прямого анализа сетевых графиков с существенным использованием эвристик сетевого планирования в управлении проектами. Анализ графов проводился путем представления их в виде ярусно-параллельной формы и использования их ярусных срезов. Исследование показало, что увеличение числа операций сетевого графика приводит к резкому увеличению сложности прямого анализа, обусловленному комбинаторным взрывом числа единиц анализа. Поэтому построенный функционал был получен на основе анализа графов, отвечающих сетевым графикам с числом операций, не превышающим 6. Для оценки сетевых графиков с произвольным числом операций предлагается алгоритм, основанный на декомпозиции сетевого графика в подграфы с не более чем 6 вершинами. Использование алгоритма в совокупности с предложенным функционалом позволяет получать числовую оценку качества сетевого графика с произвольным количеством вершин.
The article regards network project which can be represented by directed acyclic graph with restrictions ensuing from project definition. The problem of planning in project management is the comparative analysis of networks of the single project. It needs to have a project network quality rating tool to solve this problem. Article proposes the network ranking method by mathematical functional calculating numerical characteristic of a concrete graph. This functional has received by direct analysis significantly using planning heuristics in project management. Graph analysis has carried out by its representing as multi-parallel form of graph and using its cuts. Investigation has showed that operation increasing leads to a sharp increasing in complexity because of combinatorial explosion of analysis units’ number. Therefore, obtained functional has received by graph analysis of networks having no more than 6 operations. To rate networks having more than 6 operations it offers algorithm based on decomposition network to graphs having no more 6 operations. Using the algorithm and obtained functional allows you to get numerical characteristic rating quality of network having an arbitrary number of vertices.