bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Usefulness of Corporate Income Tax Accounting: Evidence from Pension Returns
Authors: Cussatt Marc , Demeré Paul 
Published: May 2022

ABSTRACT
We explore whether income tax accounting (ITA) for pensions provides measurement benefits incremental to U.S. GAAP. We use publicly reported Form 5500 defined-benefit pension expense and funding measures, which are calculated using ITA rules, and contrast them with parallel GAAP amounts. We document that ITA measures are more strongly associated with market value, future cash contributions, the cost of equity capital, and credit ratings than comparable GAAP measures, particularly when ITA better maps to economic fundamentals and when GAAP offers greater managerial discretion. Using intraday returns and disclosure times obtained through a Freedom of Information Act request, we also find that markets quickly react to the release of ITA measures in Form 5500. Our study provides novel empirical tests of theory about the benefits of ITA using actual, not imputed, ITA measures and provides evidence that investors can and do use the unique information in a publicly disclosed tax form.
JEL Classifications: H25; J32; M41; M48.
Diabetes Screening and Monitoring Among Older Mexican-Origin Populations in the U.S.
Authors: Datta Roopradha , Lucas Jennifer A. , Marino Miguel , Aceves Benjamin , Ezekiel-Herrera David , Vasquez Guzman Cirila Estela , Giebultowicz Sophia , Chung-Bridges Katherine , Kaufmann Jorge , Bazemore Andrew , Heintzman John 
Published: May 2022

OBJECTIVE
The purpose of the study is to examine diabetes screening and monitoring among Latino individuals as compared with non-Latino White individuals and to better understand how we can use neighborhood data to address diabetes care inequities.

RESEARCH DESIGN AND METHODS
This is a retrospective observational study linked with neighborhood-level Latino subgroup data obtained from the American Community Survey. We used generalized estimating equation negative binomial and logistic regression models adjusted for patient-level covariates to compare annual rates of glycated hemoglobin (HbA1c) monitoring for those with diabetes and odds of HbA1c screening for those without diabetes by ethnicity and among Latinos living in neighborhoods with low (0.0–22.0%), medium (22.0–55.7%), and high (55.7–98.0%) population percent of Mexican origin.

RESULTS
Latino individuals with diabetes had 18% higher rates of HbA1c testing than non-Latino White individuals with diabetes (adjusted rate ratio [aRR] 1.18 [95% CI 1.07–1.29]), and Latinos without diabetes had 25% higher odds of screening (adjusted odds ratio 1.25 [95% CI 1.15–1.36]) than non-Latino White individuals without diabetes. In the analyses in which neighborhood-level percent Mexican population was the main independent variable, all Latinos without diabetes had higher odds of HbA1c screening compared with non-Latino White individuals, yet only those living in low percent Mexican-origin neighborhoods had increased monitoring rates (aRR 1.31 [95% CI 1.15–1.49]).

CONCLUSIONS
These findings reveal novel variation in health care utilization according to Latino subgroup neighborhood characteristics and could inform the delivery of diabetes care for a growing and increasingly diverse Latino patient population. Clinicians and researchers whose work focuses on diabetes care should take steps to improve equity in diabetes and prevent inequity in treatment.
COVID-19, Public Health Strategies and Post Pandemic AAS/Androgen Use: A Commentary/Short Communication
Authors: Crisp Philippe , Sims Jamie 
Published: May 2022

Summary
In this commentary/short communication we summarize many recent developments related to public health strategies for COVID-19. At this time, there are a wide range of emerging themes post various lockdown measures that have been reported, such as increased exercise, increased drug use, and various associated declines in mental health and other deleterious effects on eating behaviour patterns. Aligned to this, AAS/Androgen use has increased during and post-lockdowns and we posit, in the context of the aforementioned additional risks that have been reported, that future public health strategies need to demonstrate awareness of increased risk that they (AAS/Androgens) present at this time.
Explosive Power of Lower Limbs of Acrobatic Rock and Roll Dancers
Authors: Chlapcová Adéla , Olej Peter , Kolbová Kateřina , Kyselovičová Oľga 
Published: May 2022

Summary
Acrobatic rock and roll is dynamic sport dance where explosive power is very important ability.

Aim. The aim of the thesis was to determine and compare the level of explosive power of the lower limbs of acrobatic rock and roll dancers. We assume that dancers from couple categories will reach a significantly higher level of explosive power of the lower limbs than dancers from ladies formations.

Methods. The research sample consisted of 22 acrobatic rock and roll female dancers. To determine the level of explosive power of the lower limbs, we used a 10 s test on a jump ergometer. We used the non-parametric statistical method Mann Whitney U-test for independent files.

Results. The female dancers from couple categories achieved better results in all parameters than dancers from ladies formations. The first examined parameter was the power in the active phase of the take off where the dancers from couples achieved 46.08 ± 5.32 W.kg−1, the dancers from ladies formations reached 38.13 ± 3.63 W.kg−1 (p ≤ 0.01, r = 0.64). The second examined parameter was the height of the jump, where dancers from couples achieved 28.91 ± 2.49 cm, dancers from ladies formations reached 25.92 ± 3.21 cm (p ≤ 0.05, r = 0.48). The last examined parameter was the rebound efficiency, where dancers from couples achieved 177.41 ± 25.62 cm.s−1, dancers from ladies formations reached 138.48 ± 15.96 cm.s−1 (p ≤ 0.01, r = 0.65).

Conclusions. In addition to differences in the explosive power of the lower limbs, the results also pointed to the importance of development in all categories. We recommend dancers to include plyometric exercises and repeated rope skipping jumps in the pre-competition and competition period, after completing strength training.
Farmers’ Perception of Causes and Consequences of their Indebtedness in Haryana, India
Authors: Jakhar Babloo , Kait Rohtas , Kumar Vijay 
Published: May 2022

Abstract

Subject and purpose of work: The study aims to highlight the perception of farmers regarding the causes and consequences of their indebtedness.

Materials and methods: The study was based on primary data collected (by field survey) from a sample of 600 farmers. With regards to the selection of farmers or respondents, the proportionate sampling technique was employed. Percentage technique was used for data analysis. The data were collected in the first quarter of 2021.

Results: It was found that 95.67% of the farmers (out of 600) reported low prices for agricultural output as being the main cause of their indebtedness, followed by crop failure (89.00%), the high cost of inputs (85.00%), high interest rates (61.17%) and small landholdings (58.83%). In addition, consequences reported by loanee farmers were deterioration in their social status (67.83%) and psychological stress (57.67%). However, positive changes experienced by farmers after repaying a loan were less than the negative experiences.

Conclusions: The main causes of farmers’ indebtedness were crop failure and the high cost of inputs compared to the price of their produce. Due to their indebtedness, their economic and social status deteriorated and they experienced the feeling of insecurity.
Techno-altruism. From cultural conflict to constructive and supportive use of online environments
Authors: Buoncompagni Giacomo 
Published: May 2022

Abstract
Even before the Covid-19 pandemic crisis, the massive use of the digital in everyday life, in the absence of intercultural - media skills, seemed to have fuelled violence, misinformation, ethnocentrisms, prejudices towards the Other (Urry 2000; Appadurai 2005; Couldry 2015; Ziccardi 2016; Europol 2016; SWG 2017, Vox 2018).
However, social and digital technology can also be re-thought as a civic and moral space (Silverstone, 2009) able to overcome conflict and polarisation, as a strategic medium to improve social policies and the management of migration flows, actively involving host institutions and communities (Buoncompagni, D’Ambrosi 2020).
The panorama of humanitarian aid, in particular, i.e. that typology of interventions aimed at helping populations affected by war events or natural disasters, is completely changing in the way of operating within the world of international migration precisely thanks to the digital infrastructure (IOM 2018). Apps, virtual itinerant maps and self-narratives via social networks, sharing GPS coordinates of the safest routes among migrants, increasing numbers of socially engaged indigenous citizens enrolled in online platforms, are just a few examples of how digital media are acquiring a fundamental role within the migration network in hospitality and aid actions (Brunwasser 2015; Buoncompagni 2021. Only by developing the art of solidarity and the ability to communicate and cooperate globally, opening up to the Other, can the “different” relate effectively and productively in digital society (Chen 2005; Bennet 2015).
Pitirim A. Sorokin himself, a still prominent figure of 20th century sociology, stated that historical and techno-cultural changes have not always produced positive results within societies, but at times also negative (or more precisely ‘destructive’) ones: individualism, antagonism, excess of technology and rationality, and in particular the fall of the bonds of solidarity towards the different and the loss of the feeling of belonging (Cimagalli 2010; Marletti 2018; Perrotta 2016).
But the sociologist also stressed how altruism could be one of the indispensable ingredients of social life. No society can exist without an “altruistic and creative love” that has as its aim the “altruisation” of individuals and social institutions: a complex process/project capable of encompassing the emotional, supra-rational and spiritual aspects of human relationships (including online), starting from the idea that all men can recognise themselves in certain moral principles, eternal and universal (Mangone, 2020).
And such a condition could be re-created/supported also through digital tools and exist in online environments, thus trying to extend, on a theoretical level, Sorokin’s attempt to make sociology (also digital, in this case) a “science of altruism” in the post-pandemic era of global interconnectedness.
Life-Long Learning: intercultural education and communication Europe and beyond
Authors: Spulber Diana 
Published: May 2022

Abstract
Life-Long Learning seems to be an all-sides studied model. Globalisation, work-market rapid change, and the free circulation of knowledge let researchers discover that there is a new way of designing the LLL process. The multicultural society is a drive of LLL process optimisation. After the Lisbon strategy and seeing the unstoppable path of lifelong learning stress, the requirements for a profound reflection on the role of citizen’s education. The article aims to analyse the intercultural aspect of LLL and how it can be stretched. Particular attention is dedicated to how the EU and RF reply to society and economic challenges through the implementation of the LLL process. The intercultural aspect will comprise a horizontal intercultural aspect and vertical ones. Will be examined the role of the European Commission as well as a promoter of the idea of an inclusive society and the most competitive and dynamic knowledge-based economy in the world. The intercultural approach will be stressed thanks to examining the Soviet Union and Russian Federation’s LLL process. The used methodology is a review of relevant intervention studies and Political Documents and Financing actions for examining the effectiveness of interventions.
The analysis of two paths of the LLL process’s implementation and promotion; the analysis of two ways of LLL process organisation will permit an expansive view of the LLL process. Furthermore, the parallel analysis of the LLL process permits us to see how the two ways of social development can be reflected through different actions on LLL policy, starting from formal education and ultimate to third Age Education. In final, it permits us to learn more about how LLL can be a solution to avoid social welfare bankruptcy.
Aged people and tourism
Authors: Amoretti Guido F. 
Published: May 2022

Abstract
The increase in the elderly population is a phenomenon of growing importance with various repercussions on the economic side, both in terms of costs that society has to bear from a social and health care point of view, and in terms of opportunities for the various economic sectors that can see the third age as a possible market. The change in attitudes towards ageing has led to an increase in the proportion of older people who are actively living in the third age. Travelling, visiting new places and/or spending time away from home, even abroad, are activities that are now part of the lives of older people, at least those with an adequate income level. Consequently, the elderly have become potential users of the tourism sector: this article attempts to outline the dimensions and characteristics of this phenomenon.
Comparative Studies and Research on Energy Optimization of Non-Residential Buildings
Authors: Cziszter K. I. A. , Ionescu G.C. , Sărăcuț-Ardelean A.F. , Szabo S. , Kovacs T. , Ionescu G.L. 
Published: May 2022

Abstract
Statistics confirm that in the EU, buildings consume approx. 40% of final energy, which accounts for 36% of total European greenhouse gas production after energy consumption. Energy efficiency measures are urgently needed to effectively reduce greenhouse gas emissions. Decreasing fossil fuel consumption would have a major impact on declining energy demand per unit of gross domestic product. In 2014, European leaders adopted the ambitious Climate and Energy Framework 2030, in which the three key targets were raised: a 40% reduction in greenhouse gas emissions by 2030, a 27% reduction in RES and a 27% increase in energy efficiency. Then, in November 2016, the European Commission (EC) proposed the Clean Energy for All Europeans package, designed to support and accelerates the transition to a carbon-free energy system. This paper comprises a case study of the current situation of these matters in Romania and focuses on steps and methodology of what actions are reliable and available to be put into practice on this matter.
Post COVID-19 Access-Egress Attributes for Urban Metro Transit Users in Delhi
Authors: Khursheed Salman , Kidwai Farhan Ahmad 
Published: May 2022

Abstract
The BLUE line of Delhi Metro (DM) has been examined to identify the post COVID-19 access–egress attributes of users. An on-board survey of metro commuters is conducted in February and March 2021. The respondents reported six different modes for access and egress trips to nearest metro stations with 38.7% and 43% users opting for walking for access-egress trip respectively. The E-rickshaw is observed to be most preferred para-transit mode whereas private vehicle has small mode share for access-egress trip. It is revealed that 46.5% of respondents are captive riders whereas 51% owns at least one motorized private vehicle. The average access and egress distance covered by walking is (0.81+ 0.32/0.35) Km respectively. The average access and egress trip time by walking is (11.19+3.73) and (11.07+4.45) minutes respectively. The average access and egress trip time by E-rickshaw is (13.21+4.09) and (12.56+2.95) minutes respectively. The access and egress trip time by motorized modes are in the range of (12.36-14.39) and (10.41-13.56) minutes respectively. The average main haul distance across all access-egress modes is observed to be (19.69+11.19) Km. To understand the factors influencing the access–egress mode choice multinomial logistic (MNL) regression models are proposed. The access-egress time and distance are observed to be significant factors in access-egress mode choice. Less parking facility offered by DM is significant factor in access mode choice. Occasional commuters are only significant factor in context with frequency of travelling in DM.
The Establishment of the Court of Astana International Financial Center (AIFC) in the Wake of its Precursors
Authors: Alina Baimoldayeva , Malik Zia-Ud-Din 
Published: May 2022

Abstract
The Astana International Financial Center’s Court is a novel conflict determination effort aimed at attracting investors in the same way similar financial centers in the Persian Gulf have done with their courts and arbitration processes. This article contrasts and compares various approaches, focusing on aspects of private international law like jurisdiction, relevant law, and the admission and execution of judgments and arbitral awards. This research finds that the initiative’s success, particularly for junior courts, will be determined by its ability to create amicable relationships with the host country’s local courts.
Problems of Legal Regulation of Combating Torture in Ukraine
Authors: Melnykova Dariia 
Published: May 2022

Abstract
The relevance of this study is due to the lack of an effective mechanism to combat torture in Ukraine and an insufficiently effective system of prevention and protection against torture, which creates an atmosphere of impunity and leads to the spread of this phenomenon in Ukraine. The purpose of the article is to explore the problematic aspects of legal counteraction to torture in Ukraine and to suggest ways to improve the mechanism of legal counteraction to torture in Ukraine in the context of international standards. Thus, first of all, the article reveals the composition of the crime of torture and the specifics of responsibility for it in Ukraine. Then the paper characterizes the mechanism for ensuring legal counteraction to torture in Ukraine. The article also analyzes the main problems of legal counteraction to torture in Ukraine suggests ways to improve certain problems of legal counteraction to torture in Ukraine in the context of international standards.
Promoting Asian Economic Development By Designing Culturally Conscious Alternative Dispute Resolution (ADR)
Authors: Alina Baimoldayeva , Malik Zia-Ud-Din 
Published: May 2022

Abstract
It is critical to develop an Asian model of alternative conflict resolution that takes Asian traditions into account. Simply adopting Western standards will be less likely to accommodate Asians’ distinctive approach to conflict resolution. If international business mediation or arbitration is sensitive to cultural requirements and expectations, culture-related issues may be avoided.
Monitoring the skin biophysical parameters among coronavirus patients for three days in a row: a preliminary study
Authors: Salih Jalal M. , Bari Dindar S. , Yacoob Aldosky Haval Y. 
Published: May 2022

Abstract
The coronavirus epidemic 2019 is spreading all over the world now. Several parameters are used to monitor the status of hospitalized patients; however, monitoring variations in biophysical properties of the skin has not been investigated yet. In this preliminary study, we seek to monitor skin biophysical parameters among coronavirus patients for three days in a row. Skin moisture, pH, sebum, and temperature during the three days were monitored in 30 coronavirus patients by using non-invasive portable instruments. Skin biophysical parameters were increased on the third day of monitoring compared to the first one. In addition, the increase in both skin moisture and temperature were statistically significant. According to the results of this preliminary study, skin biophysical parameters changed (increased) during the specified period in which the patients were monitored. However, changes in skin sebum content and pH were not significant. These skin parameters need to be further investigated until we know their indication ability for the health condition of coronavirus patients in clinical applications.
Effects of carbonated water injection on the pore system of a carbonate rock (coquina)
Authors: Silveira Thaís M. , Hoerlle Fernanda , Rocha Adriano S. , Lima Maira C.O , Ramirez Mateus G. , Pontedeiro Elizabeth M. , van Genuchten Martinus Th. , Cruz Daniel O.A. , Couto Paulo 
Published: May 2022

Abstract
CO2 injection is a well-known Enhanced Oil Recovery (EOR) technique that has been used for years to improve oil extraction from carbonate rock and other oil reservoirs. Optimal functioning of CO2 injection requires a thorough understanding of how this method affects the petrophysical properties of the rocks. We evaluated pore-scale changes in these properties, notably porosity and absolute permeability, following injection of CO2-saturated water in two coquina outcrop samples from the Morro do Chaves Formation in Brazil. The coquinas are close analogues of Pre-salt oil reservoirs off the coast of southern Brazil. The effects of carbonated water injection were evaluated using a series of experimental and numerical steps before and after coreflooding: cleaning, basic petrophysics, microtomography (microCT) imaging, nuclear magnetic resonance (NMR) analyses, and pore network modeling (PNM). Our study was motivated by an earlier experiment which did not show the development of a wormhole in the center of the sample, with a concomitant increase in permeability of the coquina as often noted in the literature. We instead observed a substantial decrease in the absolute permeability (between 71 and 77%), but with little effect on the porosity and no wormhole formation. While all tests were carried out on both samples, here we present a comprehensive analysis for one of the samples to illustrate changes at the pore network level. Different techniques were used for the pore-scale analyses, including pore network modeling using PoreStudio, and software developed by the authors to enable a statistical analysis of the pore network. Results provided much insight in how injected carbonated water affects the pore network of carbonate rocks.
Estimation of hydrodynamic properties of a sandy-loam soil by two analysis methods of single-ring infiltration data
Authors: Bagarello Vincenzo , Caltabellotta Gaetano , Iovino Massimo 
Published: May 2022

Abstract
Beerkan infiltration runs could provide an incomplete description of infiltration with reference to either the near steady-state or the transient stages. In particular, the process could still be in the transient stage at the end of the run or some transient infiltration data might be loss. The Wu1 method and the BEST-steady algorithm can be applied to derive soil hydrodynamic parameters even under these circumstances. Therefore, a soil dataset could be developed using two different data analysis methods. The hypothesis that the Wu1 method and BEST-steady yield similar predictions of the soil parameters when they are applied to the same infiltration curve was tested in this investigation. For a sandy-loam soil, BEST-steady yielded higher saturated soil hydraulic conductivity, Ks, microscopic pore radius, λm, and depth of the wetting front at the end of the run, dwf, and lower macroscopic capillary length, λc, as compared with the Wu1 method. Two corresponding means differed by 1.2–1.4 times, depending on the variable, and the differences appeared overall from moderate to relatively appreciable, that is neither too high nor negligible in any circumstance, according to some literature suggestions. Two estimates of Ks were similar (difference by < 25%) when the gravity-driven vertical flow and the lateral capillary components represented the 71–89% of total infiltration. In conclusion, the two methods of data analysis do not generally yield the same predictions of soil hydrodynamic parameters when they are applied to the same infiltration curve. However, it seems possible to establish what are the conditions making the two methods similar.