bluuebunny/crossref_metadata_2025_split huggingface dataset:
Separating Auditor-Provided Tax Planning and Tax Compliance Services: Audit Quality Implications
Authors: Chyz James A. , Gal-Or Ronen , Naiker Vic 
Published: October 2022

SUMMARY
This study uses a unique dataset that separates tax nonaudit services (NAS) into tax planning and compliance NAS to examine how audit quality is affected by these two types of tax NAS. Our main results, which account for decisions to purchase and disclose the breakdown of tax NAS, show that audit quality is unaffected by tax planning NAS but is positively associated with tax compliance NAS. These findings suggest that the knowledge spillovers between tax NAS and audit quality documented in prior studies are attributable to tax compliance NAS. Additional tests reveal that the effect of tax compliance NAS is amplified by auditor industry expertise. Also, tax planning NAS in the presence of powerful chief executive officers (CEOs) and audit firm culture that relies on client advocacy has a negative effect on audit quality. These latter findings are consistent with engagement-level tax planning NAS degrading audit quality in certain settings.
JEL Classifications: M40; H25.
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting
Authors: Abbott Lawrence J. , Buslepp William L. , Moon James R. , Swenson Laura A. 
Published: October 2022

SUMMARY
We examine the association between Public Company Accounting Oversight Board (PCAOB) inspection reports and a firm’s cost of equity capital, measured using seasoned equity offering (SEO) discounting. SEO discounting occurs when the offer price is lower than the prior day’s market price of the firm’s shares and represents “money left on the table” for issuing firms. We document an economically significant, positive association between SEO discounting and the use of an auditor found to be deficient by the PCAOB for clients of triennially inspected auditors. Cross-sectional evidence suggests that this relation is stronger for clients with lower analyst following and disclosed material weaknesses in financial reporting controls, and weaker if the auditor issues a going concern modification. Our evidence is consistent with PCAOB inspections providing meaningful information about audit quality to market participants, particularly for clients of smaller, triennially inspected auditors.
Data Availability: All data are from publicly available sources.
JEL Classifications: M42.
peregrinaje dantesco
Authors: Campana Silvia 
Published: October 2022

Dante Alighieri, “el sumo poeta, profeta de esperanza, testigo de sed infinito” (Papa Francisco) nos invita a sumergirnos en su obra cumbre, La Divina Comedia, en las profundidades del hombre, en un viaje que conduce a través de las luces y sombras que tanto él como nosotros, hoy, experimentamos en este camino de la vida.
Nel mezzo del cammin di nostra vita, mi ritrovai per una selva oscura, che la diritta via era smarrita. […] Lasciate ogne speranza, voi ch’intrate. Estos versos nos remiten al peregrino que forja su vida en cada paso y en la acción desea, elige, sufre, ama. Es en la dinámica existencial donde ontológicamente, como una fuente, la fuente del ser, se manifiesta el drama de la libertad en el cual todos estamos inmersos. Dante es sujeto de ese drama y nos hace partícipes del mismo. En los cantos centrales del Purgatorio, XVI, XVII y XVIII el poeta canta el dinamismo de la libertad, de la responsabilidad, del bien y el mal en danza y en diálogo interdisciplinario, pero sobre todo existencial.
Elogio da vaidade
Authors: Camacho Carlos Mário Paes 
Published: October 2022

A religião ocupou um lugar importante na obra de Machado de Assis. Escrito em 1878, Elogio da vaidade revela a presença do Eclesiastes no texto machadiano. O tema da vaidade presente no conjunto da obra machadiana ganhou a companhia do pessimismo e reforçou no escritor um significado negativo da vida. Dom Hugo de Bressane abordou de forma pioneira o tema da religião na obra do escritor fluminense. No limiar do século XXI ocorreu de modo expressivo, o número de trabalhos sobre a religião em Machado. O Eclesiastes, um dos livros bíblicos mais conhecidos, trata de temas que revelam o cotidiano e a efemeridade da vontade e da vida humana. A rotina de trabalho a qual está submetido o homem que labora sol a sol levanta questões em torno do sentido da vida. O esforço humano é associado à fadiga e ao sofrimento. Machado faz uma reflexão sobre a vaidade e as vanidades humanas. O conto revela a importância da Bíblia para as reflexões machadianas sobre o pessimismo e o sentido da vida.
Stock Plant Management of Lavandula angustifolia ‘Wee One' Using Plant Growth Regulators
Authors: Schriner Lauryn , Klett James E. 
Published: October 2022

Abstract
Lavandula angustifolia ‘Wee One' is a drought-tolerant perennial being used in landscapes throughout the western United States. Increased demand has resulted in problems with stock plant management and propagation due to the relatively small and slow vegetative growth. The objective was to determine if gibberellic acid, benzyladenine, ethephon, or auxin [indole-3-butyric acid (IBA)] plant growth regulators (PGR) applied as a foliar spray on Wee One lavender plants could be used to increase the number of cuttings for production. Fifteen replications of Wee One Lavender were evaluated for four months for plant height, width, number of cuttings, and fresh and dry weight of the cuttings. This study was replicated twice, the first experiment was performed from March 2020 to July 2020 and the second experiment from August 2020 to December 2020. A secondary propagation study was conducted simultaneously to check if PGR residuals effected rooting. The use of different PGRs caused an increase of cuttings from stock plants throughout both experiments. Foliar applications of gibberellin (ProGibb T&O) at 100 mg·L−1 (ppm) increased stem length and branching in one experiment, resulting in a higher number of cuttings produced compared to nontreated control stock plants, although that effect was not seen in the other conducted study. In one study, ProGibb T&O application did not negatively impact the rooting of individual cuttings, while it did so in the other study.
Species used in this study: Wee One lavender [Lavandula angustifolia Mill].
Chemicals used in this study: gibberellic acid (GA3), ethephon, indole-3-butyric acid(IBA), N-(phenylmethyl)-IH-purine 6-amine (BA).
«I am never done!» Homeland: Is Carrie Mathison a Convincing Example of Political Sustainability and Political Efficiency?
Authors: Baer Josette 
Published: October 2022

In this paper, I focus on CIA agent Carrie Mathison of the US TV series Homeland. The blond, young and very intelligent CIA analyst is a splendid example of sustainability and efficiency in politics. Scrutinizing series 1 and series 8, hence the first and last series, I demonstrate how Mathison’s activities and decisions are sustainable and effective for her employer, the CIA. Naturally, Homeland is fiction, but fiction can inspire political theorists to think about politics. Were not all contract theories fiction? Were not the utopiae of Morus, Campanella and Cavendish fiction that taught the readers how to think about the political possibilities with regard to governmental rule, constitutional issues and women’s rights in society? Carrie Mathison is mentally handicapped with bipolar syndrome, but that makes her a great agent; hyper-sensible and sensitive, she sees what everybody else overlooks, and her mild paranoia is effective in detecting traitors and agents turned by foreign secret services. Carrie Mathison is one of the most interesting persona in recent US TV fiction. Is she a Machiavellian character?
A comparison of SureSmileTM, InsigniaTM, and InvisalignTM, in treating non-extraction cases of mild to moderate crowding: a prospective clinical trial
Authors: Kim Edward , Sherf Niloufar , Lamichane Manish , Levine Sam , Allareddy Veerasathpurush , Ellenikiotis Yianni , Koch George K. , Masoud Mohamed I. 
Published: October 2022

Abstract

Objectives: To compare the ability of SureSmileTM, InsigniaTM and InvisalignTM to achieve predicted intra-arch tooth positions and further compare their objective grading scores for alignment/rotations, marginal ridge relationships and buccolingual inclination.

Materials and methods: The study was a prospective clinical trial of 145 arches from 44 females and 29 males (54 SureSmileTM arches, 35 InsigniaTM arches, and 56 InvisalignTM arches). All arches were treated by a non-extraction approach and had ≤7 mm of crowding and 45° of tooth rotation. The manufacturer’s recommendations were followed for each group and the final scans were acquired before refinements, rebonding, or wire bending. The virtual set-ups were superimposed on the final scans and the coordinates of 34 landmarks per arch were compared. One hundred and twenty-six end-of-participation arches were suitable for 3D printing and were compared using the American Board of Orthodontics Objective Grading Scores (OGS) for alignment/ rotations, marginal ridge relationships, and buccolingual inclination.

Results: No statistically significant differences were identified in the mean deviation between the target and achieved the position of the anterior landmarks within the treatment groups. The exception was the Suresmile group which had greater vertical discrepancies in the position of the labial CEJ. Although the mean differences between the target and achieved anterior landmark positions for all groups were under 0.5 mm, the range of maximum discrepancy was between 0.7 mm and 4.1 mm. The InsigniaTM system showed significantly greater deviation in upper posterior landmark positions in the transverse and sagittal dimensions, and lower posterior landmarks in the transverse dimension. However, this was due to the InsigniaTM initial set-ups being wider. There was no statistically significant difference between the three systems in combined intra-arch OGS. However, the InvisalignTM system had a significantly poorer alignment/rotation score than the SureSmileTM group. The InsigniaTM system performed better in achieving buccolingual tooth inclination compared to SuresmileTM, and the InvisalignTM system performed better than the SuresmileTM system in the marginal ridge score.

Conclusions: The three systems were comparable in achieving the predicted tooth positions of the anterior teeth in non-extraction, mild-to-moderate, crowded cases. Large discrepancies requiring operator intervention were common within the three systems. Although the three systems had no statistically significant difference in overall intra-arch OGS scores, there were significant differences in the score components.
Effectiveness of pulmonary rehabilitation performed through exercise training for patients with stable COPD: A meta-analysis of randomized controlled trials
Authors: Zerbo Šporin Dorjana , Domjanič David , Žvanut Boštjan 
Published: October 2022

Abstract

Background
The application of pulmonary rehabilitation (PR) in chronic obstructive pulmonary disease (COPD) improves functional capacity and health-related quality of life (HRQoL) at all stages of disease severity. The aim of this study was to determine the effects of PR, performed through exercise training (PR-ET), on functional capacity and HRQoL in patients with stable COPD.

Methods
The meta-analysis was performed by including randomized controlled trials (RCTs) involving patients with stable COPD who participated in different types of PR-ET in which six-minute walk distance (6MWD) and/ or St. George’s Respiratory Questionnaire total scores (SGRQ) were measured. The data search was conducted in December 2020 and January 2021.

Results
The first meta-analysis showed a statistically significant positive effect (MD=31.73m; p<0.00001) of PR-ET on 6MWD. Similarly, the second meta-analysis found a statistically significant favourable effect of pulmonary rehabilitation through exercise training on SGRQ total scores (MD=-8.09; p=0.002).

Conclusions
PR, which includes several different types of exercise training, has a positive effect on the functional capacity and HRQoL of patients with stable COPD. Further studies should be conducted to determine the effects of home-based PR-ET and PR-ET >8 weeks on SGRQ total scores.
Anadolu'da tarih öncesi dönemdeki sosyoekonomik faaliyetlerin pazarlama tarihi açısından önemi
Authors: DEMİRBAŞ Esra 
Published: October 2022

Anadolu çağlar boyunca Asya ve Avrupa kıtaları arasında köprü vazifesi görmüştür. Yarım milyon yıldan daha uzun süren Buzul Çağı’nın sona ermesiyle birlikte; Anadolu’da yaşayan insanların, 15-20 kişilik küçük gruplar halinde avcılık ve toplayıcılıkla yaşamlarını sürdürdükleri, günlük fiziksel ve güvenlik ihtiyaçlarını karşılayabilme ve hayatta kalabilme çabası içinde oldukları Paleolitik ve Mezolitik Çağlardaki yaşam tarzlarının ardından, M.Ö. 10500 den itibaren yerleşik düzene geçilmeye başlanmıştır.
Daha çok su kenarlarına yakın bölgelerde kurdukları köylerde yerleşik düzende yaşamaya başlayan insanlar, tarım ve hayvancılıkla ilgilenmeye ve üreticiliğe başlamış, temel ihtiyaçlarını karşıladıktan sonra artan ürünlerini de biriktirerek, kendilerinde olmayan eksik ürünle değiştirmek üzere mübadele, paylaşım ve dağıtım esaslı diğer topluluklarla ilişki kurmuşlar ve bu kurdukları ilişkilerle de o dönemlerde, iktisadi faaliyetlerin temelini oluşturmuşlardır.
Geçmiş çalışmalarda, genellikle Anadolu’daki pazarlama faaliyetlerine yönelik daha çok tarih sonrası dönemler ele alındığından, gerçekleştirilen bu multidisipliner kavramsal çalışmada; mübadele ile başlayan ilk ticaret izlerinin, pazarlamaya yönelik faaaliyetler için de bir iz taşıyabileceği düşüncesi ile, ticaretin ve mübadelenin başladığı tarih öncesi dönemlere ait geçmiş çalışmalardaki ticari faaliyetlere yönelik bulgular pazarlama gözüyle incelenip, yorumlanmış ve bu sayede tarih öncesi dönemlerdeki ticari faaliyetlerin pazarlama için ne anlam taşıdığı yönünde literatüre katkı sağlanması amaçlanmıştır. Orta ve Geç Tunç ve Demir Çağları yazının bulunduğu dolayısıyla tarihin başladığı dönemin başlarına denk geldiğinden, çalışmada tarih öncesi olarak Paleolitik Dönem ile Erken Tunç Çağı arasındaki aralık ele alınmıştır.
ANÁLISIS DE INDICADORES EMOCIONALES Y TRASTORNOS DE APRENDIZAJE EN NIÑOS DE 6 Y 7 AÑOS EN LA INSTITUCIÓN EDUCATIVA PRIMARIA GRAN UNIDAD ESCOLAR SAN CARLOS – PUNO 2018
Authors: Chui Betancur Betsabe Sarai 
Published: October 2022

El presente trabajo tiene como objetivo identificar los indicadores emocionales y trastorno de aprendizaje en niños de 6 y 7 años, relativamente se hará referencia a los Indicadores Emocionales (Koppitz, 1984). Interpretando su uso como una herramienta esencial para la identificación de problemas afectivos en niños y cómo esto influye en el trastorno de aprendizaje, así de esta manera se pretende analizar los indicadores emocionales presentes nos permitieron diferenciar las producciones de los niños y/o niñas que padecen problemática emocional. El tipo de diseño es no experimental de estudio descriptivo, analítico y de corte transversal, de la muestra donde los partícipes son niños de 6 y 7 años que cursan el primer y segundo grado de primaria de la Institución Educativa Gran Unidad Escolar San Carlos – Puno, del análisis de datos se detalla la incidencia de indicadores emocionales que presentaron y observamos a través de los dibujos de la figura humana que realizaron , así como también plantear programas en la detección temprana de problemas emocionales que va a ser de mucha utilidad para nuestra sociedad.
FACTORES QUE INFLUYEN EN EL NIVEL DE CUMPLIMIENTO DE OBRAS DE SANEAMIENTO EN GOBIERNOS LOCALES
Authors: Medina Alvarez Edwin James , Ingaluque Arapa Silvia Leonor 
Published: October 2022

RESUMENEl trabajo de investigación tiene por objetivo demostrar los factores que influyen en el nivel de cumplimiento de la ejecución de obras públicas de saneamiento por contrata en convenio entre el Programa Nacional de Saneamiento Urbano - PNSU y los gobiernos locales de la región de Puno durante el periodo 2013 - 2015. El diseño de la investigación es no experimental o descriptivo, de tipo transversal o transeccional, y de análisis correlacional; la población estuvo conformada por 84 obras públicas de saneamiento, de las cuales se trabajó con una muestra de 69 obras con información proporcionada por el Programa Nacional de Saneamiento Rural - PNSR y la Contraloría Regional de Puno, haciendo uso de técnicas de investigación documental, observación y de entornos virtuales; asimismo, se hizo uso de instrumentos como fichas y cuadro de registro de observación. Producto del trabajo de investigación se logró demostrar que el nivel de cumplimiento de las obras públicas de saneamiento está influenciado significativamente por su ejecución física y duración real, y no por su costo final, según las pruebas estadísticas realizadas para un nivel de confianza del 95 %; asimismo, de la regresión lineal múltiple realizada se obtuvo un coeficiente de determinación aceptable de R2 = 0,6831.Palabras Clave: Costo, cumplimiento, duración, ejecución, obras y saneamiento.
Pendampingan Pembuatan Dokumen Perencanaan Desa Hadipolo Menggunakan Aplikasi Perkantoran Merujuk pada Undang-Undang Nomor 6 Tahun 2014
Authors: Irawan Yudie , Susanti Nanik , Triyanto Wiwit Agus 
Published: October 2022

Undang-Undang Nomor 6 Tahun 2014 tentang Desa ditetapkan dengan tujuan agar desa memiliki pedoman dalam memanfaatkan dana desa yang begitu besar. Desa Hadipolo adalah salah satu desa yang terletak di wilayah Kecamatan Mejobo Kabupaten Kudus. Permasalahan di desa tersebut antara lain adalah sulitnya membuat dokumen perencanaan yang baik, sehingga sering terjadi keterlambatan. Keterbatasan perangkat desa dalam mengoperasikan komputer menjadi faktor utama permasalahan tersebut, terlebih hanya sebagian kecil perangkat desa yang mampu mengoperasikan komputer dengan baik. Hal ini membuat beban kerja perangkat desa menjadi tidak seimbang dan penyelesaian dokumen yang cenderung lambat. Keterlambatan dokumen perencanaan berakibat mundurnya realisasi pembangunan desa dan kegiatan lainnya. Oleh karena itu maka perangkat desa membutuhkan upgrading pengetahuan dan ketrampilan pengoperasian komputer agar mampu mengatasi permasalahan yang ada. Tujuan dari program pengabdian masyarakat ini adalah memberikan pendampingan pada perangkat Desa Hadipolo dalam membuat dokumen perencanaan desa menggunakan aplikasi perkantoran. Program pengabdian ini dilaksanakan dalam tiga tahapan. Tahap pertama melakukan identifikasi jenis dan bentuk dokumen yang dibutuhkan. Tahap kedua pembuatan template atau contoh dokumen menggunakan aplikasi perkantoran. Tahap ketiga melakukan pendampingan pembuatan dokumen perencanaan pada seluruh perangkat desa sesuai tupoksi yang ada.
Pemberdayaan Perempuan Melalui Pendampingan Pengolahan Jamur Tiram Putih di Pondok Pesantren Mamba’ussunah Kebaman, Banyuwangi
Authors: Bachtiar Riza Rahimi , Utami Sari Wiji , Nur Kurniawan Muhammad 
Published: October 2022

Pemberdayaan Perempuan (women empowerment) adalah sebuah proses tranformasi relasi kuasa gender yang bersifat dari bawah ke atas (bottomup), baik secara individual maupun kelompok karena berkembangnya kesadaran akan keterlibatan perempuan dalam berbagai sektor. Salah satu kegiatan pemberdayaan perempuan adalah penyelenggaraan pendidikan non formal. Pondok Pesantren Mamba’ussunah merupakan lembaga pendidikan yang juga melakukan kegiatan budidaya jamur tiram putih. Kegiatan budidaya jamur tiram putih dilakukan secara sederhana dan dikerjakan oleh tenaga kerja yang terbatas. Kegiatan usaha budidaya jamur tiram ini belum dapat memberikan keuntungan yang maksimal. Terdapat beberapa faktor yang mengakibatkan rendahnya keuntungan yang didapat dari usaha budidaya jamur tiram putih, yaitu: terbatasnya tenaga kerja yang melakukan kegiatan budidaya, rendahnya pengetahuan masyarakat mengenai teknik budidaya jamur tiram, serta kurangnya pengetahuan mengenai pengolahan produk olahan jamur tiram putih yang dapat meningkatkan harga jual jamur tiram putih. Produk jamur tiram putih sebagian besar langsung dijual seacara segar, tanpa memiliki kemasan yang menarik. Hal ini menyebabkan harga jual jamur tiram putih menjadi tidak maksimal, dan keuntungan yang didapatkan juga tidak dapat maksimal. Solusi yang dapat ditawarkan kepada kelompok mitra, dalam hal ini Pondok Pesantren Mamba’ussunah adalah dengan melakukan kegiatan pemberdayaan khususnya pada kaum perempuan. Sehingga kaum perempuan memiliki tingkat kemandirian, kreatifitas, dapat meningkatkan harga jual produk jamur tiram putih, pemberian pembelajaran mengenai pentingnya kemasan yang menarik dan dapat mendapatkan keuntungan yang maksimal. Solusi ini diharapkan agar kaum perempuan di lingkungan Pondok Pesantren Mamba’ussunah dapat meningkatkan pendapatan dan keuntungannya. Target luaran yang diharapkan dari kegiatan PKM ini adalah: 1) Meningkatnya kemampuan, keterampilan, dan keberhasilan kaum perempuan dalam mengolah jamur tiram putih. 2) Memberikan pelatihan dan pendampingan mengenai pentingnya kemasan yang menarik, sehingga harga jual produk jamur tiram putih dapat meningkat.3) Meningkatnya keterampilan masyarakat untuk berwirausaha dan mengolah produk jamur tiram putih, serta meningkatkan kesejahteraan melalui pemberdayaan kaum perempuan.
Rancang Bangun Alat Olahraga Luar Ruang untuk Pengembangan Integrasi Wisata Alam-Olahraga
Authors: Cahyono Sukmaji Indro , Triyono Triyono , Muhayat Nurul , Surojo Eko , Triyono Teguh 
Published: October 2022

Kemajuan teknologi yang membawa kemudahan bagi manusia untuk bekerja, berbelanja, dan berwisata. Berdasarkan data dari kementrian Pariwisata telah terjadi pergeseran pilihan wisata yang diinginkan masnyarakat beberapa tahun belakangan ini seiring kesadaran untuk hidup sehat dengan berolahraga. Wisata olahraga menjadi tren tujuan wisata baru yang terintegrasi dengan wisata alam. Wisata ini berpotensi untuk dikembangkan area wisata Gunung Pegat desa Karangasem Sukoharjo. Permasalahan pada pengembangan wisata Alam-olahraga pada Gunung Pegat terkendala oleh infrastruktur di kawasan tersebut. Inovasi pembangunan infrastruktur taman rekreasi yang dilengkapi alat olahraga outdoor (luar ruang). Program PKM ini akan difokuskan pada rancang bangun alat olahraga Outdoor yang sesuai dengan kondisi alam dan budaya olahraga masyarakat. Pelaksanaan perancangan hingga manufaktur dilaksanaan di lingkungan kampus. Prototipe yang telah dibangun ditempatkan di area wisata sebagai percontohan bagi warga dalam mengembangkan produk serupa. Pembangunan alat olahraga outdoor diharapkan dapat meningkatkan roda perekonomian warga Desa Karangasem, Bulu-Sukoharjo.