bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Impact of Executive Ethnic Diversity on Real Earnings Management
Authors: Liao Qunfeng , Ouyang Bo , Tang Yi 
Published: November 2022

SYNOPSIS
This study examines the impact of the ethnic diversity of executives on real earnings management (REM) by using 21,217 firm-year observations for 2,209 U.S. public firms between 1993 and 2020. Social identity theory and top management team research suggest executive diversity enhances mutual monitoring and subordinate executives’ independence from the CEO, thus incentivizing subordinate executives to curb CEOs’ opportunistic financial reporting. The empirical results indicate a negative relation between executive ethnic diversity and REM. This result holds after controlling for various characteristics of executives and firms, as well as for potential endogeneity by using instrumental variable regressions and entropy balancing technique. Cross-sectional tests show that the effect is stronger when each executive has a greater influence on the firm’s operating decisions and when the firm has better internal corporate governance. Collectively, our evidence suggests that executive ethnic diversity strengthens the internal governance of U.S. public firms.
JEL Classifications: M41; M48.
A quantitative analysis of macrophage–colony-stimulating factor in peri-miniscrew implant crevicular fluid before and after orthodontic loading
Authors: Katyal Sakshi , Kharbanda Om Prakash , Duggal Ritu , Samrit Vilas D. 
Published: November 2022

ABSTRACTObjectivesTo analyze macrophage–colony-stimulating factor (M-CSF), a bone remodeling biomarker in the peri-miniscrew implant crevicular fluid (PMICF) after insertion and orthodontic loading.Materials and MethodsThis prospective study included 40 miniscrew implant (MSI) sites in 10 subjects undergoing fixed orthodontic mechanotherapy utilizing miniscrew anchorage. After dental alignment, miniscrews were inserted between the second premolar and first molar roots. After 21 days of insertion, MSIs were direct loaded with closed-coil springs (200 g force) for en masse retraction of anterior teeth. PMICF was collected with Periopaper™ strips from the gingival crevice around MSIs at six time points (T1–T6: 1 hour, 1 day, 21 days postinsertion, and 7, 21, and 42 days postloading). PMICF was quantified for M-CSF by enzyme-linked immunosorbent assay. Paired comparison of mean M-CSF concentrations before and after loading stages (T1–T6) was made using the Wilcoxon signed-rank test.ResultsThe mean M-CSF concentration showed a significant peak at T3 (21 days postinsertion; 12.646 pg/mL; T1 vs T3: P &lt; .0001). After orthodontic loading of miniscrews, M-CSF levels increased to 13.570 pg/mL at T4 (7 days after loading; T1 vs T4: P &lt; .001) and maintained at a plateau to T5 (21 days postloading; 11.994 pg/mL). However, the difference between preloading and postloading was not statistically significant (T3 vs T4).ConclusionsThe maximum M-CSF activity around MSIs was observed at around 3 weeks of miniscrew insertion, suggesting underlying bone remodeling after surgical injury. However, orthodontic force on MSIs did not cause any significant surge in M-CSF levels postloading.
蘇文擢先生禮學遺稿二題疏證
Authors: 郭 鵬飛 , 許 子濱 
Published: November 2022

LANGUAGE NOTE | Document text in Chinese; abstract also in English.
蘇文擢先生國學深醇，其學融合義理、考據、辭章，於禮學尤爲深邃。現存蘇公經學著作主要收録於《經詁拾存》。發表於《中國語文研究》的《經詁拾存》，包括《爾雅》之部及《禮記》之部，各有十三條及十八條。蘇公治經之微言精義，粲然可觀。筆者藏有蘇公經詁寫本複印本十餘條。此部分經詁，除《九州變置》外，有《三禮》經詁十四條。此等經詁，採用傳統條目札記體式，無不針對《三禮》文本的疑難處，廣綜舊帙，參酌群言，推尋研覈，斷以己意。其識見之卓著、論證之謹嚴，並不遜色於乾嘉學人。加上用雅醇的古文寫成，短小精悍，堪與清人説禮佳構相媲美。本文以《追享朝享申先鄭義》、《庫門天子皋門雉門天子應門解》兩條爲例，整理蘇公這部分經詁，既校對寫本的文字、引文，亦爲之疏通證明，將香港本地經學家放在經學傳承的脈絡中來考察，藉此窺探蘇公的治禮路徑及其成就，彰顯他在經學發展上的地位。
Prof. So Man-jok (1921—1997) (respectfully addressed as So Gong) was one of the most prominent erudite Hong Kong scholars. So Gong specialized in the study of the Confucian Cannons and philosophies of the early masters in the pre-imperial period. His academic achievements and contribution to teaching on the Classics has exerted a great influence on the local intellectual circle. Unlike his publications on literary studies that can be easily accessed, many of his notes on the ritual classics are unpublished handwritten manuscripts. The present paper is the first attempt of its kind to study two of So Gong’s notes regarding the nature of the sacrificial rites of Zhuixiang (追享) and Zhaoxiang (朝享) as well as the number of gates of the imperial court. It finds that So Gong had formulated many original ideas on studying these controversial topics. So Gong’s views surpassed his predecessors particularly the Qing scholars and thus can undoubtedly earn his place in the context of academic history.
曹勝高：《秦漢文學格局之形成》
Authors: 孟 飛 
Published: November 2022

LANGUAGE NOTE | Document text in Chinese only.
秦漢文學位於中國文學史長河的上游，其導源衍流的重要地位可不言而喻，考察秦漢文學的形成過程，有助於我們全面清理文學形態發展的總體態勢，深入分析文學形式形成的關鍵走勢，從而更爲清晰地闡明中國文學的結構組成。前人並非没有意識及此，然而由於秦漢文學與經學、史學、子學、藝術等合流同注、雜糅並生的特點，使得這一課題必須建立在多學科交叉硏究的基礎上，對硏究者要求極高，難度係數極大，因此大都望峰息心、鮮有問津。曹勝高教授“不畏浮雲遮望眼，自緣身在最高層”，其新著《秦漢文學格局之形成》（北京：中國社會科學出版社，2016年10月）一書運用獨特的視角爲我們揭示了秦漢文學生成的全新圖景，在觀點上取得了總體性的突破，堪稱一次成功的學術登頂。(撮要取自內文首段)
讀俞樾《諸子平議•商君書》記
Authors: 郭 鵬飛 , 蔡 挺 
Published: November 2022

LANGUAGE NOTE | Document text in Chinese; abstract also in English.
德清俞樾（1821—1907），字蔭甫，號曲園，晚清樸學大家，徐世昌（1855—1939）《清儒學案•曲園學案》曰：“曲園之學，以高郵王氏爲宗。發明故訓，是正文字，而務爲廣博，旁及百家，著述閎富，同、光之間，蔚然爲東南大師。”《諸子平議》一書，是俞樾的代表作，可説是子學訓釋的鉅著。此書仿效王念孫（1744—1832）《讀書雜志》而補其未及，識力之精，涉獵之廣，爲《雜志》之後，從事子學者不可或缺的典籍。然而，智者千慮，容或有失，今就俞氏《諸子平議•商君書》部分，舉其精到見解，檢其可議之處，略陳己見，以明是書之得失。
Yu Yue (1821-1907) was a distinguished scholar of the Qing dynasty (1644-1911), whose tremendous achievements in the study of the Chinese classics and philology have been greatly respected up to the present time. His Remarks on the Book of Lord Shang (Shangjun shu pingyi) has long remained an essential reference for Chinese philologists and philosophers. Although the book contains comprehensive and meticulous analyses, there are also several inaccuracies. The present study is an attempt to evaluate the successes and flaws of Yu’s book.
清代狀元李振鈞的詩性養成及其詩歌特性考論
Authors: 郭 鵬飛 
Published: November 2022

LANGUAGE NOTE | Document text in Chinese; abstract also in English.
道光九年狀元李振鈞著有《味燈聽葉廬詩草》二卷，在後期作品大量散佚的情況下仍存詩四百餘首。李振鈞的人生境遇、詩性養成與科舉考試密切相關，他的詩是窮而後工的表現。詩學上轉益多師，取法多變，而通籍後所作大概與陸游詩最爲契心，故受陸詩的影響較大。遺憾的是，同處於晚清宋詩運動的浪潮中，由於種種原因，李振鈞卻是個邊緣人物。他的詩集經歷百年沉埋再見于世，雖未給人以滄海遺珠的驚喜，但仍不失爲晚清文學史研究的一個有價值的案例。
Ranked number one in the national civil service examination of the ninth year of the Daoguang reign period (1829), Li Zhenjun is the author of Drafted Verses of the Studio of Tasting the Lamp and Listening to the Leaves (Weidengtingye lu shicao) in two fascicles. More than 400 poems are still extant even though most of his works dated from his later years did not survive. The national civil service examination had a profound impact on Li Zhenjun’s life and the formation of his poetic cultivation. His poetry is a realization of the common theory that “one’s poetry excels only when one becomes disillusioned.” In poetics, Li emulates several masters and adopts a variety of methods. His poems written after taking office became a close match with Lu You’s, as a result of the profound influence from Lu. Unfortunately, for some reason Li was marginalized in the Song-dynasty shi-poetry movement during the late Qing period. After a century of obviation, Li’s oeuvre was rediscovered. Although it has not been a great surprise, it serves as a valuable resource for a case study of the literary history of the late Qing period.
Ukraine – a candidate for joining the EU: current challenges of the court system
Authors: Berch Veronika 
Published: November 2022

Purpose. The scientific article is devoted to the study of the current state of the judicial system in the conditions of martial law, as well as the analysis of the challenges of the judicial system in connection with Ukraine's acquisition of the status of a candidate for EU accession.
Research methods. The methodological basis of the scientific article is a complex of general scientific and special scientific methods of cognition, the application of which made it possible to reveal the essence of the proposed problem. The method of analysis and synthesis, modeling, axiomatic and systematic methods of scientific knowledge was used.
Results and conclusions. Today, in the conditions of the military invasion of Russia, the judicial system of Ukraine has the following features. Among them are the following: in settlements where court buildings have already been destroyed or hostilities are still ongoing, the implementation of judicial proceedings has become impossible (this problem was partially solved by changing territorial jurisdiction, creating "back-up copies" of documents in court cases, holding court sessions in a remote format ); the judicial system still receives funding, and 50% of the judges' salaries are given to the needs of the Armed Forces, however, there are no special funds with capital investments for construction/repair/restoration; there is a problem with the evacuation of judges from temporarily occupied territories; there are isolated cases of collaborators among the representatives of the judicial corps. Among other things, with regard to the judicial system as a whole: there is a problem of excessive workload of judges, which results in rather long proceedings; and the considerable length of tender procedures is also a problem.
Most recently, Ukraine received the status of a candidate for EU membership. However, it should be understood that in order to obtain full membership, maximum efforts should be made to meet European standards. The judicial system should also be properly modernized, first of all, in the aspect of strengthening the independence of judges, eliminating corruption, as well as strengthening the trust of Ukrainian society and the international community in the judicial system of Ukraine as a whole. Ukraine must become attractive for investors, and this is impossible if there are concerns about the existence of conditions for the proper implementation of the right of business to judicial protection, as well as consideration of the case by a competent court in a reasonable time.
A Model-Free Cognitive Anti-Jamming Strategy Using Adversarial Learning Algorithm
Authors: Sudha Y. , Sarasvathi V. 
Published: November 2022

Abstract
Modern networking systems can benefit from Cognitive Radio (CR) because it mitigates spectrum scarcity. CR is prone to jamming attacks due to shared communication medium that results in a drop of spectrum usage. Existing solutions to jamming attacks are frequently based on Q-learning and deep Q-learning networks. Such solutions have a reputation for slow convergence and learning, particularly when states and action spaces are continuous. This paper introduces a unique reinforcement learning driven anti-jamming scheme that uses adversarial learning mechanism to counter hostile jammers. A mathematical model is employed in the formulation of jamming and anti-jamming strategies based on deep deterministic policy gradients to improve their policies against each other. An open-AI gym-oriented customized environment is used to evaluate proposed solution concerning power-factor and signal-to-noise-ratio. The simulation outcome shows that the proposed anti-jamming solution allows the transmitter to learn more about the jammer and devise the optimal countermeasures than conventional algorithms.
A Decentralized Medical Network for Maintaining Patient Records Using Blockchain Technology
Authors: Sumathi M. , Raja S. P. , Vijayaraj N. , Rajkamal M. 
Published: November 2022

Abstract
Personal Medical Records (PMR) manage an individual’s medical information in digital form and allow patients to view their medical information and doctors to diagnose diseases. Today’s institution-dependent centralized storage, fails to give trustworthy, secure, reliable, and traceable patient controls. This leads to a serious disadvantage in diagnosing and preventing diseases. The proposed blockchain technique forms a secured network between doctors of the same specialization for gathering opinions on a particular diagnosis by sharing the PMR with consent to provide better care to patients. To finalize the disease prediction, members can approve the diagnosis. The smart contract access control allows doctors to view and access the PMR. The scalability issue is resolved by the Huffman code data compression technique, and security of the PMR is achieved by an advanced encryption standard. The proposed techniques’ requirements, latency time, compression ratio and security analysis have been compared with existing techniques.
Modelling and Forecasting of EUR/USD Exchange Rate Using Ensemble Learning Approach
Authors: Boyoukliev Ivaylo V. , Kulina Hristina N. , Gocheva-Ilieva Snezhana G. 
Published: November 2022

Abstract
The aim of the study is to obtain an accurate result from forecasting the EUR/USD exchange rate. To this end, high-performance machine learning models using CART Ensembles and Bagging method have been developed. Key macroeconomic indicators have been also examined including inflation in Europe and the United States, the index of unemployment in Europe and the United States, and more. Official monthly data in the period from December 1998 to December 2021 have been studied. A careful analysis of the macroeconomic time series has shown that their lagged variables are suitable for model’s predictors. CART Ensembles and Bagging predictive models having been built, explaining up to 98.8% of the data with MAPE of 1%. The degree of influence of the considered macroeconomic indicators on the EUR/USD rate has been established. The models have been used for forecasting one-month-ahead. The proposed approach could find a practical application in professional trading, budgeting and currency risk hedging.
Inflation and Inflation Differentials in Core Eurozone Countries
Authors: Popović Svetlana , Janković Irena , Lukić Velimir 
Published: November 2022

Abstract
The paper analyzes the convergence of inflation rates in the group of more developed members of the Eurozone (core countries). What are the characteristics and is the inflation process in these countries sufficiently homogeneous? Are the analysed inflation rates converging, so that there is an indication that these countries tend to form the optimal currency area. We used a unit root test to check the stationarity of a series of average inflationary differentials. They are calculated as the difference between inflation rate in a given country and the inflation rate in EMU. If the convergence process took place, the inflationary differentials will decrease and tend to zero. The variance of differentials will also decrease, so the series of average inflationary differentials will be stationary. The analysis showed that there is a unit root in the series, thus it is not stationary, and we cannot conclude that the process of convergence of inflation rates in the core countries happened. The paper also analyzes the autocorrelation functions of inflation rates, to determine the persistence of inflation, i.e. how long it takes for the shock that caused the inflation growth of 1%, to die off. The values of the first autocorrelation coefficients are high, while the next ones fall slowly, so it takes a long time for the impact of the inflation shock to disappear. In addition, the correlograms of inflation rates are quite heterogeneous, which indicates that inflationary processes differ.
The Significance of ICT Services for the Balance of Payments in the Republic of Serbia
Authors: Kalinović Milan , Todorović Miloš , Marković Ivan 
Published: November 2022

Abstract
The balance of payments deficit is the problem faced by numerous countries. To solve the problem of the balance of payment deficit, the creators of economic policy try to stimulate the sectors that secure the largest inflow of foreign currencies and have a beneficial impact on the reduction of deficit. The international trade in informational, computer and telecommunication services records enormously high growth rates in the 21st century. The specificity of ICT sector opens a perspective even to less developed economies to take part more significantly in the exports, which hold a large percentage of a value-added. The goal of this paper is to determine the significance of ICT services for the balance of trade and the current account adjustment, as well as the contribution to generating the surplus of the total balance of services. In the case of the Republic of Serbia, the surplus of ICT sector covers almost one-fifth of the balance of trade deficit, almost one-third of the current account deficit, while every fourth dollar achieved by the services’ exports is achieved by the exports of ICT services. If the same trend of ICT sector’s growth continues, the predictions say that the surplus of this sector will be enlarged by almost 60% till the year of 2024, when compared to the level in 2020. Finally, potentially the most significant advantage, which ICT sector brings with itself, is the reduced brain drain, which is the most destructive consequence brought to the less developed countries by the liberalization of workforce’s movement.
Specific Aspects of the Economic Policy in the Conditions of the Covid-19 Pandemic
Authors: Milošević Danijel , Marjanović Vladislav 
Published: November 2022

Abstract
Covid-19 has hit the world intensely. From the medical point of view it seems that we have found the way to fight it, and the new task is to recover the economies. First of all, we need to assess the impact and specify the industries that suffered the most in order to create support packages. It is, as well, crutial to define the engines that are still able to drive the economies towards the recovery. The main aim for economic policy makers should be to flatten the curve of the recession that will occur, no doubts. During this process, it is of highest importance to balance the extent of the support government will provide for the economy. Namely, what we want is to lower the intensity of the impact by prolonging the effects of the crisis, however without increasing the debt too high. Specific action plans have to be created individually, with regards to particular economies and their determinants. For that reason, there is no pattern that policy makers could follow.
Having in mind that Serbian public debt is already high, it is essential to carefully design the support packages, without jeopardizing future income.
The Politics of Physiognomic Perception
Authors: Verstegen Ian 
Published: November 2022

Summary
This article stages a confrontation between latent nominalist attitudes about inherent expression in perception—physiognomy—and new affective modes. In a classic analysis, Gombrich warned of the lack of veridicality of physiognomic perception, a sentiment endorsed by postmodern theories. At the same time, affect theory affirms a level of directly available intensities. Using the example of Rudolf Arnheim, it can be seen that the two are really specular opposites of each other, each merely valorizing different poles of the affect-cognition scale. Arnheim’s Gestalt theory shows how immediate percepts can have a generic structure, which is differentiated with further acquaintance. Arnheim, however, shows how perception can never account for all the power of expressive seeing. Perception and cognition is always embedded in a social matrix. Using an example of racist antisemitic propaganda used by Gombrich, the political implications of Arnheim’s position are demonstrated.
Does the early release of retirement savings prolong labor market participation for workers approaching retirement? Evidence from Australia's “Transition to Retirement Income Streams” program
Authors: Carter Andrew Dudley 
Published: November 2022

Abstract
Australia's “Transition to Retirement Income Streams” (TRIS) program aims to prolong labor force participation for older workers (aged 55–65 years) by offering early access to a worker's compulsory retirement savings (superannuation). Using a difference-in-differences design, our results suggest a small labor supply response, which increases after the program's initial years. The size of the effects appears to be consistent with the program adoption profile, which was low initially. For this reason, our estimates should be viewed as a lower bound for the true effects. We find that individuals with higher incomes are more likely to adopt TRIS. At least half of the program participants appear to be using strategies to minimize tax, a behavioral response that seems at odds with the program's intent.
Operations with Excise Goods, Sanctions Vs. Misdemeanors
Authors: Boiţă Marius , Dumiter Florin Cornel , Ajtay Eduard , Milutin Ionela Mihaela 
Published: November 2022

Abstract
The present work analyzes the trade with excise goods and is addressed to traders of excise goods, entrepreneurs, as well as practitioners in the financial and accounting field, who, in the transactions made with excise goods, may violate the relevant legislation, and may be sanctioned as a contravention, or as the case may be, criminal. Given that the sale of excisable products represents a high fiscal risk, the fiscal authorities have introduced a series of laws, acts, and provisions, including the regulation to use electronic invoicing using the SAF-T (Standard Audit File for Taxation) reporting system, E-invoice or Statement 406 in all situations of trading (excisable) products with high fiscal risk starting from July 2022, by issuing electronic invoices, which bring changes regarding the authorization, movement of excisable products and the procedure for carrying out activities with excisable products, to reduce tax evasion, monitoring, compliance and sanctioning of those who do not comply with excise legislation. In the content of the work, through a case study, we will describe a case regarding non-compliance with the legislation by an entity, how it was sanctioned, and the applicable legislation for this act. The present article considers the current implacable reality, which is, that with the appearance of new rules or obstacles in combating fraud, the methods of fraud have also diversified.
Influence of Inheritance Tax on the Size of Shadow Economy and the Volume of Tax Evasion
Authors: Linseis Philippe 
Published: November 2022

Abstract
The objective of the paper is to investigate the influence of the inheritance tax on the amount of tax evasion in different countries. The inheritance tax is among the most unpopular taxes. It is assumed, that unpopular taxes, such as the inheritance tax, have a measurable influence on the amount of tax evasion. Countries that levy inheritance taxes and countries which don’t levy inheritance taxes are compared in their success in fighting the shadow economy over a longer period (1991 – 2017). For that, data from Medina and Schneider from 2019 about the development of the shadow economy and from the OECD about the inheritance tax revenue is used. The approach is, to find dependencies between the inheritance tax revenue and the size of the shadow economy. The results show, that countries which abolished the inheritance tax, are not anymore that successful in fighting tax evasion than they were before. There is also evidence, that countries with a relatively high inheritance tax revenue are not able to fight tax evasion to the same extent, as countries that levy relatively low inheritance taxes. Therefore, in terms of reducing tax evasion, it is not recommended to abolish already introduced inheritance taxes, but rather to continue levying a moderate inheritance tax.