bluuebunny/crossref_metadata_2025_split huggingface dataset:
Factors impacting on adoption of international education standards: an empirical study using factor analysis
Authors: BOULDJENIB Adel 
Published: January 2022

The aim of this study is to determine the factors affecting International Education Standards (IESs) adoption, by using an econometric approach based on a sample of 64 Countries. To do that, data about legal, political, economic and cultural environment of each country was summarized using factorial analysis model. This model extracts four common factors from original data that’s likely to affect IESs adoption, those factors are legal, political and economic governance, opening of accounting profession to the outside world, initiative degree of the society, and accepting change and differences.
The study concludes, using an ordinal logistic regression model (logit model), that legal, political and economic governance, opening of accounting profession to the outside world, initiative degree of the society has a significant effect on IESs adoption, while accepting change and differences have no effect.
Yenilenen WhatsApp Gizlilik Politikası ve Kişisel Verileri Koruma Kurumu İncelemesi
Authors: ŞİMŞEK Sümeyye 
Published: January 2022

Bu çalışmada WhatsApp’ın yeni gizlilik politikası ve bu politikanın Kişisel Verileri Koruma Kurumu tarafından incelenmesi ele alınmıştır. WhatsApp 4 Ocak 2021 tarihinde yeni gizlilik politikasını yayınlamıştır. Kullanıcıların bu politikaya onay vermesini istemiştir. Bu politikaya onay vermeyen kullanıcılar WhatsApp uygulamasını kullanamayacaktır. Politika içeriğinde kişisel verilerin Facebook şirketleri ve yurt dışındaki diğer şirketlerle paylaşılacağı belirtilmiştir. Kullanıcılar bu yeni gizlilik politikasına onay verdikleri zaman yurt dışı ile paylaşıma da onay vermiş olmaktadırlar. Kullanıcıların bu konuda seçme şansları bulunmamaktadır, bu yüzden kullanıcılar bu yeni politikaya büyük tepki göstermektedirler. WhatsApp politikası büyük tepkiye yol açtığı için Türkiye’de Rekabet Kurumu ve Kişisel Verileri Koruma Kurumu, WhatsApp hakkında inceleme başlatmışlardır. Bu çalışmada sadece Kişisel Verileri Koruma Kurumu’nun yapacağı inceleme ele alınmıştır.
Çalışmada öncelikle temel kavramlardan bahsedilmiştir. Sonra WhatsApp’ın yenilenen gizlilik politikası ile ilgili işleyen süreç ve politika içeriği ele alınmıştır. Son bölümde ise Kişisel Verileri Koruma Kurumu’nun yapacağı incelemeden bahsedilmiş ve değerlendirmeler yapılmıştır. Kurum WhatsApp hakkında genel hükümler, açık rıza ve kişisel verilerin yurt dışına aktarılması konularında inceleme yapmaktadır.
Reporting Subclonal Immunohistochemical Staining of Mismatch Repair Proteins in Endometrial Carcinoma in the Times of Ever-Changing Guidelines
Authors: Scheiderer Ashley , Riedinger Courtney , Kimball Kristopher , Kilgore Larry , Orucevic Amila 
Published: January 2022

Context.—
The current College of American Pathologists reporting guideline for mismatch repair protein (MMRP) immunohistochemistry for Lynch syndrome (LS) screening considers the presence of any positive nuclear staining as intact MMRP expression. This would include tumors with combined areas of subclonal retention and loss of MMRP staining.

Objective.—
To evaluate the clinical significance of reporting subclonal staining patterns of MMRP immunohistochemistry in endometrial carcinoma.

Design.—
We retrospectively reviewed 455 consecutive MMRP immunohistochemistry results of endometrial carcinoma in hysterectomy specimens from 2012 through 2017 and identified cases with subclonal MMRP staining. These results were correlated with the patient's personal and family history of LS-associated carcinoma, MLH1 promoter methylation status, and LS genetic testing.

Results.—
Subclonal staining of MMRP was seen in 48 of 455 cases (10.5%) on review. Thirty cases demonstrated isolated subclonal staining and were reported by pathologists as follows: subclonal (n = 5), complete MMRP loss (n = 4), and intact MMRP (n = 21). Eighteen cases had subclonal staining in combination with complete loss of other MMRP. Cases reported as subclonal or complete MMRP loss had appropriate clinical follow-up. Two of 2 cases with isolated subclonal MSH6 loss tested positive for LS. One of 3 cases with isolated subclonal MLH1/PMS2 loss was negative for MLH1 promoter methylation; LS genetic testing was not performed because of cost.

Conclusions.—
Our study reveals that LS germline mutation can be detected in endometrial carcinoma patients whose tumors display sole subclonal MMRP staining. Our results stress the importance of reporting subclonal staining patterns to ensure appropriate clinical follow-up.
Reciprocal intercompatibility between Byrsonima Rich. exKunth species (Malpighiaceae), in an urban ecotonal fragment of Semi-Deciduous Seasonal Forest and Cerrado
Authors: Hughes Frederic Mendes 
Published: January 2022

Byrsonima species present floral monomorphism and sharing visitor/pollinator guild. These traits suggest the hypothesis evaluation of reciprocal inter-incompatibility between two syntopic Byrsonima species: B. pachyphylla and B. crassifolia. Pollen tube growth with similar behavior was observed in the stigmatic surface, pistil canal, ovary and micropylar channel to both species. In addition, partial self-incompatibility in self-pollination with greater fruiting in autogamy was observed. Cross-pollination and self-pollination coexist, and reciprocal intercompatibility occurs. Prezygotic isolation mechanisms are unlikely by the absence of abnormal pollen tubes, higher fruiting production and absence of hybrids in the study site.
Las especies de Byrsonima presentan monomorfismo floral y comparten gremio de visitantes/polinizadores. Estos rasgos sugieren la evaluación de hipótesis de interincompatibilidad recíproca entre dos especies sintópicas de Byrsonima: B. pachyphylla y B. crassifolia. Se observó el crecimiento del tubo polínico con comportamiento similar en la superficie estigmática, canal del pistilo, ovario y canal micropilar de ambas especies. Además, se describió la autoincompatibilidad parcial en la autopolinización con mayor fructificación en la autogamia. La polinización cruzada y la autopolinización coexisten y se produce una intercompatibilidad recíproca. Los mecanismos de aislamiento precigóticos son improbables por la ausencia de tubos polínicos anormales, producción de frutos y ausencia de híbridos en la área de estudio.
El papel del actus essendi en la comprensión de la causalidad.
Authors: Serra Manuel Alejandro 
Published: January 2022

After the criticism that Martin Heide-gger made of Western metaphysics some authors like Gilson or Fabro, among others, wanted to enter into confrontation giving them the oppor-tunity to study in depth most important theses of authors like Thomas Aquinas and his esse philo-sophy. Gilson’s theses had an important impact on the world of Thomism, but Lawrence Dewan, also a Thomist, wanted to defend against Gilson the traditional interpretation of Cayetano and Capreolo, which until now had been regarded as the most celebrated commentators of Thomas. This article investigates a specific point of this confrontation: the causation of esse.
El legado de Martin Heidegger con su crítica a la metafísica occidental ha suscitado numerosos estudios en torno a la perenne cuestión acerca del ser, la metafísica y el fundamento mismo de la filosofía. Étienne Gilson, entre otros autores, fue un medievalista que tomó el pulso al pensador alemán para demostrar que Tomás de Aquino no esencializó el ser, como aquél pretendía. Sin embargo, junto con el Francés, en torno a la filosofía del ser tomista surgieron otros estudiosos que quisieron confrontar el tomismo gilsoniano con lo que entendían era un modo más adecuado de entender el verdadero tomismo. Uno de los puntos más interesantes sobre esta confrontación es, sin duda, el papel del esse tomista en la comprensión de la causalidad, entrando aquí en juego, a posteriori, interesantes cuestión en torno a la relación entre el pensamiento tomista y el aristotélico.
¿Influyen los auditores en la agresividad fiscal de sus clientes? Evidencia empírica en las compañías españolas no cotizadas
Authors: Monterrey Mayoral Juan , Sánchez Segura Amparo 
Published: January 2022

The purpose of our study was to carry out an empirical test of the extent to which auditors have an influence on the tax practices of the audited firm. Based on a wide sample of Spanish non-listed companies for the period 2009-2017, we have obtained consistent empirical evidence revealing that the choice of a high-quality auditor has a significant impact on the tax planning strategy of the firm. Companies show a greater tax planning aggressiveness when they are audited by one of the Big Four. Notwithstanding, leverage and the existence of tax credits are factors mitigating that aggressiveness. Moreover, abnormally higher audit fees do not seem to be an incentive for the auditor to cooperate in the tax strategies of the audited company. Our results are robust and remain unaltered after adjusting for the potential heterogeneity inherent to auditor’s choice and using alternative variable specifications.
Nuestro estudio tiene por objeto verificar empíricamente en qué medida los auditores influyen en las prácticas fiscales de sus clientes. Tomando una amplia muestra representativa de compañías españolas no cotizadas para el periodo comprendido entre 2009 y 2017, hemos documentado resultados empíricos que dejan constancia de que la elección de un auditor de calidad induce un significativo impacto en las estrategias de planificación fiscal de las empresas, que muestran una mayor agresividad tributaria cuando son auditadas por una Big Four. No obstante esta evidencia, el endeudamiento y la presencia de créditos fiscales pendientes de aprovechamiento se erigen como factores mitigantes de esta conducta. Además, la percepción por el auditor de un nivel de honorarios anormalmente elevados no parece generar incentivos para cooperar en las estrategias fiscales de la compañía auditada. Los resultados que hemos documentado son robustos y se mantienen inalterados tras corregir la posible endogeneidad inherente a la elección del auditor y ensayar con especificaciones alternativas de variables.
The Impact of Mayors’ Corruption on Spanish Municipal Spending
Authors: Bastida Francisco , Guillamón María-Dolores , Ríos Ana-María 
Published: January 2022

We investigate the impact of mayors’ corruption on the size and structure of Spanish municipal budgets. The theory posits that total expenditure is greater in corrupt governments: €77.08 higher per capita in our sample when a corrupt mayor is in office. Moreover, the literature predicts that mayors (agents), will spend more on items directly connected with corruption, rather than expenditure priorities demanded by the citizens (principals). Thus, we show that total expenditure, capital, trash collection and police are higher when corruption exists. Literature predicts that corrupt mayors spend less on items that provide fewer opportunities to collect bribes: our data show that corrupt mayors do not spend more on health. Corrupt mayors spend on average 1.46 years on duty after being taken to court with a formal indictment on a corruption charge. This indicates that in Spain, sadly, resigning the mayoralty is not automatic when facing criminal charges for corruption.
Investigamos el impacto de la corrupción de los alcaldes en el tamaño y la estructura de los presupuestos municipales españoles. La teoría postula que el gasto total es mayor en los gobiernos corruptos: 77,08 euros más per cápita en nuestra muestra cuando un alcalde corrupto está en el cargo. Además, la literatura predice que los alcaldes (agentes), gastarán más en partidas directamente relacionadas con la corrupción, en lugar de en los gastos demandados por los ciudadanos (principales). Así, mostramos que el gasto total, el gasto de capital, la recogida de basura y la policía son mayores cuando existe corrupción. La literatura predice que los alcaldes corruptos gastan menos en partidas que ofrecen menos oportunidades de sobornos: en este sentido, nuestros datos muestran que los alcaldes corruptos no gastan más en sanidad. Los alcaldes corruptos están una media de 1,46 años en activo tras ser llevados a juicio con una acusación formal por corrupción. Esto indica que en España, lamentablemente, renunciar a la alcaldía no es automático cuando se enfrenta a cargos penales por corrupción.
Teocentrismo, Antropocentrismo y Contabilidad: de la Edad Media al Renacimiento
Authors: Villaluenga de Gracia Susana , Llibrer-Escrig Inmaculada , Gutiérrez-Hidalgo Fernando-Gabriel 
Published: January 2022

The change in the accounting method from single entry to double entry in the 15th century has been tried to explain by the influence of some different issues such as the appearance of capitalism or by the contact of Italy with other peoples. However, none of them has been able to do so satisfactorily. That is why this work, tries to show how this accounting change could be pushed by a paradigm shift: the philosophical and religious perception of the world and its passed from the Middle Ages to the Renaissance. It will be seen using a qualitative methodology which helps to know how the methods of charge and discharge and double entry respond to the prevailing ways of thinking in which they developed. The first one, can be associated with a Theocentric thought, typical of the Middle Ages, and the second one, double entry bookkeeping, philosophical viewpoint that are the are the most important entity in the world, which is characteristic of the Renaissance.
El cambio del método contable de la partida simple a la doble en el siglo XV se ha intentado explicar por la influencia de diferentes factores como la aparición del capitalismo o por el contacto de Italia con otros pueblos. Sin embargo, ninguno de ellos aisladamente, lo ha podido hacer de forma satisfactoria. Por lo tanto, utilizando una metodología cualitativa, este trabajo intenta arrojar luz indagando cómo este cambio contable se pudo deber a un cambio en la percepción filosófica y religiosa del mundo, al pasarse de la Edad Media al Renacimiento. Se verá cómo los métodos del cargo y descargo y de la partida doble responden a las formas de pensamiento imperantes en el que se desarrollaron. En consecuencia, que partida simple se puede asociar a un pensamiento Teocéntrico, propio de la Edad Media, y que la partida doble se puede relacionar con el Antropocéntrico característico del Renacimiento.
Efficacy of bakuchiol-garlic combination against virulent genes of Candida albicans
Authors: Fahim Ayesha , Himratul-Aznita Wan Harun , Abdul-Rahman Puteri Shafinaz , Alam Mohammad K. 
Published: January 2022

Background
Polymicrobial biofilms are notorious for causing intraoral tissue destruction. Streptococcus sanguinis and Streptococcus mitis, commensals of oral cavities, have been found co-existing with C. albicans in resistant oral infections. There is an urgent need to find alternative treatment options. This study aims to assess the efficacy of garlic (G) and bakuchiol (Bk) combination against candida virulent genes and their subsequently secreted proteins.

Methods
In vitro single species biofilms of C. albicans, and mixed species biofilms formed in combination with streptococci were exposed to bakuchiol and garlic extract (Bk+G). Gene expression of agglutinin-like sequence (ALS1), (ALS3), adhesin-like wall proteins (HWP1) and aspartyl proteinases (SAP5) were determined using qPCR and their subsequent proteins were assessed through Western blotting.

Results
Virulent genes were significantly downregulated in single species biofilms when they were treated with Bk+G combination. However, Bk+G did not have significant effect on ALS1 and HWP1 gene in polymicrobial biofilms. ALS3 and SAP5 were significantly downregulated in Bk+G treated polymicrobial biofilm. Similar results were portrayed in Western blotting.

Conclusion
Bk+G combination exhibited antimicrobial effects against single and mixed species biofilms. The findings might provide insights for treating resistant candida infections. This combination could potentially serve as an herbal alternative to traditional antifungals following further research.
The Relationship of Economic Growth and Foreign Direct Investment on Financial Development: Empirical Evidence from Palestine
Authors: Badwan Nemer 
Published: January 2022

Purpose: The purpose of this research is to investigate the impact and current link between economic growth and foreign direct investment (FDI) on financial development in Palestine, as well as the role of financial development in influencing this relationship.
Design/Methodology/Approach: The logical reasoning approach associated with quantitative research was applied in this study, which was backed up by experience and positivism as philosophical viewpoints. Data on economic growth indicators, foreign direct investment (FDI), financial development, and other control variables were also used, spanning the years (1998 to 2019). To determine whether there is an effect and a relationship between economic growth, foreign direct investment (FDI), and financial development in Palestine, Johansen's co-integration analysis method will be used.
Results: Johansen's co-integration discovered that economic growth, foreign direct investment (FDI), and financial development have a favourable influence and a Long-Term association. Furthermore, there was a statistically significant relationship between stock market financial development indices and foreign direct investment (FDI).
Practical Implications: This study adds to the literature by evaluating whether foreign direct investment (FDI) drives growth through financial development networks and other factors that can drive growth in addition to foreign direct investment (FDI). A well-developed financial market, according to research, will boost the impact of indirect foreign direct investment (FDI) on economic growth. By offering enough liquidity services that increase links between local and global investors, a well-developed stock market will promote capital accumulation activities and output growth.
Originality/Value: This study is unique in that it examines the impact and relationship between economic growth and foreign direct investment (FDI) in Palestine on financial development, which must be considered in all developing countries' Long-Term development plans. Simultaneously, this study is a step ahead in examining the relationship between economic growth and foreign direct investment (FDI) in Palestine, as well as their primary function in financial development.
Characterization of Clay from Isan Ekiti Deposits for Making the Ceramic Water Purifier
Authors: Akinruli I. J. , Akinruli F. T. 
Published: January 2022

Introduction: Despite the efforts of Governments and non-governmental organizations in sponsoring ceramic water purifier (CWP) filter project across the globe, some rural communities in Ekiti State, Nigeria are yet to benefit from it. One of the major technical difficulties hindering the making of CWP filter cells in many places was the adaptation to the sand, clay and sawdust mixture necessary to obtain the correct filter properties.
Aim: In this study, some salient properties of clay from orudi, arade and oturo deposits at Isan Ekiti were assessed in the light of their usefulness for making the ceramic water filter cells.
Methodology: The particle size distribution analysis and consistency tests were carried out on the crude clay. Also the shrinkage, effects of percentage constituents of burnout on porosity, filtration rate and quality of filtrate were measured, using standard methods.
Results: Results show that arade has the appropriate technical properties for making the filter cell. The chosen clay sample has its deposit less than 2 kilometers to the point of making. About 56% of its particles are less than 0.075mm equivalent spherical diameter (ESD). A composition of ratio 50:50 by volume mixture of clay to sawdust has the porosity of 54. 55% while that of ratio 40:60 is 55.56%. Samples made of these batches were capable of reducing the water turbidity Neflometric Turbidity Unit (NTU) of contaminated water by 95%. The 50:50 samples have the higher capacity of reducing total coliform count by 50.28% as against 25.07% for 40:60 samples.
Conclusion: Given appropriate facilities and training, with the abundant clay at arade deposit, the pottery center is a place where CWP filter cell factory could be established.
Mapping of Ornamental Fish Farming Cultivation Production Areas in Bogor Regency
Authors: Prasetya Bayu , Nurhayati Atikah , Suryadi Ibnu Bangkit Bioshina , Gumilar Iwang 
Published: January 2022

Aims: Analyze the leading ornamental fish commodities in Bogor Regency and analyze the mapping of ornamental fish farming areas in Bogor Regency.
Place and Duration of Study: Research conducted in Bogor Regency and was carried out from Desember 2020 – September 2021.
Methodology: The method used was a literature study to determine the leading ornamental fish commodities in Bogor Regency and mapping of ornamental fish farming areas in Bogor Regency. After processing the data, the data is analyzed descriptively. Primary data was obtained from interviews with 1 key person at the Department of Fisheries and Livestock, Bogor Regency. Secondary data is obtained through reports from several documents including the Annual Report 2015 – 2019 from the Bogor Regency Fisheries and Livestock Service, Gross Regional Domestic Product (PDRB) 2015 – 2019 Bogor Regency, Bogor Regency Medium Term Development Plan 2018-2023.
Results: The results of this study indicate that the main ornamental fish commodities in Bogor Regency are oscars, corydoras, guppies, bettas, black ghosts, rainbows, manfish and goldfish. The leading areas for ornamental fish production in Bogor Regency are the Subdistrict of Kemang, Megamendung, Tenjolaya, Cibinong, Ciseeng, Nanggung, and Ciampea.
Influence of Super Absorbent Polymer and Humic Acid on Maize Yield and Nutrient Uptake on Rainfed Alfisols
Authors: Rajamani Kasthuri , Reddy K. Indudhar , Srinivas A. 
Published: January 2022

The advances and development in agriculture depend not only on mechanization and new hybrid seeds but also on the improvement of soil physical and chemical properties which in turn help to increase crop productivity in dry land soils. A field study was carried out to study the influence of superabsorbent polymer at 2.5 and 4.5 kg ha-1and humic acid at 15 and 30 kg ha-1 alone and their combinations with recommended 100% fertilizers on yield, uptake, and photosynthetic pigments of maize grown on rainfed alfisols at Regional Agricultural Research Station, Palem, Telangana. The experiment was laid out in randomized block design with three replications, consisting of nine treatments. Further, results showed that conjoint application of hydrogel@4.5 kg ha-1 + humic acid@30 kg ha-1 along with 100% RDF package significantly increased the pooled grain and stover yield (7136 and 8457 kg ha-1) of maize. Irrespective level of hydrogel and humic acid combinations with 100% RDF increased the macronutrient uptake by grain and stover, which further build up the total uptake. A similar pattern was also observed in corresponding to grain and stover yield.The chlorophyll “a”, “b” and total chlorophyll content (1.81, 1.69 1.54; 0.69, 0.62, 0.55 and 2.65, 2.46 and 2.24 mg g-1 in fresh plant weight at 30, 60 and 90 DAS) significantly influenced by application of hydrogel@4.5 kg ha-1+ humic acid@30 kg ha-1. In conclusion, the present investigation indicates the positive interaction between humic acid and super absorbent polymer which improved nutrient uptake and maize yield.