bluuebunny/crossref_metadata_2025_split huggingface dataset:
IFRS adoption and the impact on foreign direct investment – evidence from Central and Eastern European countries
Authors: Tudor Liviu-Alexandru 
Published: August 2022

Abstract
The adoption of International Financial Reporting Standards (IFRS) is supposed to improve transparency by increasing the quality and the comparability of financial information. Qualitative financial information plays an important role in describing the position of a company and its financial performance, which are relevant to the investors in the decision-making process. At European level, the appearance of Regulation no.1606/2002 stimulated the implementation process by requiring to each listed company from European capital markets to prepare consolidated financial statements in accordance with IFRS for each fiscal year beginning with 1st January 2005. The main purpose of this research is to investigate the link between foreign direct investment (FDI) in 4 countries from Central and Eastern Europe and the IFRS adoption. The FDI inflows are a key factor in the economic development of a country due to their long term commitment in the business of the host country. In the present study, net inflows of FDI were analyzed in the period of 1990-2020 based on the data collected from the World Bank website. Even if we cannot draw a direct line between IFRS implementation and the increase of FDI, we cannot fail to notice that in the years when there have been changes in the legislation on convergence to IFRS there have been significant increases in the attracted FDI.
The Implementation of the International Financial Reporting Standard (IFRS 16 - “Leases”) by companies listed on the Bucharest Stock Exchange
Authors: Vrejoiu Alexandru 
Published: August 2022

Abstract
In accordance with the provisions of the International Financial Reporting Standard IFRS 16 “Leases”, as of January 1, 2019, insurance and reinsurance companies, non-bank financial institutions, credit institutions, brokerage companies, but also companies listed on the Bucharest Stock
Exchanges which have the quality of both tenants and lessors, must present in the annual reports relevant information regarding the transactions within the leasing contracts.
The study pursued two objectives, the identification of information on the application of IFRS 16 published in the annual reports issued in the period 2020-2021, by 30 non-financial entities out of a total of 62 listed at the date of the study at BVB, and the evaluation of how leases were reported and their impact on the financial statements.
Regarding the publication of information on the application of IFRS 16, it turned out that it was heterogeneous, in various forms. Thus, only three companies published information on leases both as lessor and lessees in both reporting years (10% of the total), 14 companies specified in both reporting years about the application of the standard only as tenants (47% of the total), nine specified about the application of the standard as tenants only in the 2019 annual report (30% of the total), and four did not specify any information on its application in none of the reporting years (13% of the total).
In terms of reporting the impacting figures the expenses determined by the leasing contracts on the financial statements, seven companies presented with data and figures from the tenant position in both years (23%), 10 only for 2019 (33% ), only two for 2020 (7%), and 11 did not present any figures (37%).
A Framework for Assessing the Readiness and Vulnerability of the Romanian Territories Affected by the Just Transition Process
Authors: Murafa Corina 
Published: August 2022

Abstract
The paper consists of an exploratory study which seeks to build a multi-criteria index to assess the vulnerability and the readiness of regions affected by the energy transition, based on data collected from six Romanian affected regions (Dolj, Gorj, Hunedoara, Mureș, Galați and Prahova). Literature points out both the distributional and the procedural dimension of the just energy transition process, emphasizing that the current energy transition process is distinct from previous ones due to the complex actors constellation and to the policy planning behind it. The current research is a first attempt to use various socio-economic and demographic indicators towards developing composite indexes that allow for a better understanding of the just transition processes across Europe, testing enablers and disablers of a successful transition process. The exploratory study examines two premises: that coal regions are more vulnerable than emissionsintensive regions which are not relying on coal and that the readiness of regions to embark on a transition process is directly proportional to their average GDP/ capita. I use several indicators as proxies to assess the vulnerability level (unemployment, GDP/ capita, the average monthly salary, the technological intensity of the local economies, the share of the workforce employed in industry) and others to assess the readiness level (the share of employees in transition-affected large enterprises in the total share of employees, the level of interest and engagement of local stakeholders, EU funds absorption capacity at local level). Data analysis shows surprisingly high variance of the same indicator between affected regions and unexpected correlations, such as a negative correlation between regional wealth and local authorities’ capacity to attract EU funds. It also underlines the need for a larger number of cases and more indicators in the index, to make the results statistically significant and to compensate for the high variance among indicators.
Prerequisites of a blockchain-oriented technique to assure a digital management of products recall caused by notified issues in food industry
Authors: Cornea Andreea-Alina 
Published: August 2022

AbstractToday’s life is carried out under the technology umbrella and this is reflected in every aspect of daily activities, from conversations with friends, preparing meals, shopping to professional experiences. As technology advances and white-collar interests move more and more under its auspices, some of the essentials remain stuck in the routine, being slowed down by the simple fact that they are marked by certain unrevised procedures. So, in order to allow evolution in all aspects of life, the idea of identifying solutions, analyzing technological innovations and balancing the impact of digitalization in each area delayed by outdated principles is emerging. Blockchain-based solutions proved effective in a large spectrum of social and economic fields, providing ingenious approaches for up to date stringent issues. One particular area where blockchain can facilitate a significant improvement is represented by product recall. Within a global economy with supply chains extended over multiple continents, a digitalized shopping environment where customers use dedicated applications for scanning client codes and receiving electronic receipts could eliminate dead times between the moment of identifying risky products that have been for sale and the moment of warning customers to act accordingly. But before being able to benefit from a fully integrated blockchain solution for commerce, the first steps are to redirect activities towards automation and digitization by preparing the necessary prerequisites and initiating actions to change the consumer’s perception of essential activities technologicalization, as the conducted study reflects the idea that, although many people are oriented towards change, some seem reluctant.
European Union Funding-an element for predictable business success?
Authors: Olteţeanu Angel-Cristian 
Published: August 2022

Abstract
The aim of this paper is to discuss the ability in assessing successful investment when done by actors outside of the business arena such as government bodies or international economic cooperation agencies. More specifically, the paper aims to analyze how non-reimbursable European funding for enterprises can affect the financial results, comparing companies that have received funding through the Start-up Nation project with companies that have not received it.
In order to determine if companies receiving aid or not receiving aid can be argued to be performing better economically, I have studied data from the Start-up Nation Romania project, which provide the possibility of a concrete comparison by identifying the companies participating in the project, and analyzing which group performed better.
The potential of Jakarta-Surabaya high-speed rail in developing tourism: Learning from Japan
Authors: Bangun Cendera Rizky Anugrah , Pratiwi Dian Fitriana , Dewi Helga Liliani Cakra 
Published: August 2022

The Shinkansen is the fastest bullet train in Japan. Shinkansen greatly improve the tourism economy in some cities in Japan. Shinkansen is extremely handy for foreign visitors and reduces the cost of visiting numerous places in Japan. As is known, MRT in Jakarta is one of the collaborative projects between Japan and Indonesia. Indonesia also has a 'semi-fast' train that travels between Jakarta and Surabaya at 140-145 km/hour. Learning from the Shinkansen in Japan, the Indonesian Semi-High-Speed Train also has the potential to increase the tourism sites in Indonesia with the help of a 'push and pull strategy.' This case study used interviews and literature reviews for data collection. In this study, after data was collected, it was used to analyse the mode of transportation for tourism destinations and the marketing strategy that can be used for this research. The result of this study is that Indonesia can also imitate the implementation of tour packages from Japan's railway and tourism system. Shinkansen connects tourist destinations in various cities (intercity), and it is hoped that the semi-fast train built by the Indonesian government can do the same thing. Railways as tourism transport are only one thing in developing tourist destinations. The other thing is, of course, related to integrated tourism planning
The communication pattern in prosumption practices through free e-books at membacacepat.com
Authors: Wibowo Tangguh Okta 
Published: August 2022

This study explored the occurrence of a free e-book titled Speed Reading for Beginners that can only be obtained by signing up for an email newsletter at MembacaCepat.com. Through Web 2.0, the Internet facilitated the emergence of a new culture centred on shifting consumer relationships in which individuals both consumed and produced the products they consumed. The purpose of this study is to carry out further research into the communication pattern regarding how the practices of production and consumption, also known as prosumption, occurred at the same agency via the web manager or web owner and e-book downloaders. This study employs virtual ethnography by interviewing informants and observing artefacts as data via the Internet. This study aims to utilise the circuit of culture as an analytic framework, similar to the consumption circuit outlined in continuing consumption practices. The findings indicate that the pattern of production and consumption can be mapped as a collaborative effort between website owners and visitors, with the Speed Reading for Beginners e-book catalysing increased visitor participation.
Tratamiento de fracturas del tercio medio de la clavícula con placa versus clavos elásticos intramedulares de titanio
Authors: Carvajal-Escobar Mario David Fernando , Sepúlveda-Gallego Luz Elena , Gómez-Londoño Carlos Fernando 
Published: August 2022

Introducción. La osteosíntesis con clavos elásticos (fijación intramedular) es un procedimiento que ha venido ganando reconocimiento como una alternativa mínimamente invasiva para el manejo de las fracturas diafisiarias de clavícula (AO/OTA15.2A). Sin embargo, debido a su perfil de complicaciones, la elección del método más adecuado para el manejo primario de las fracturas desplazadas todavía es motivo de controversia. Objetivo. Comparar las tasas de consolidación; los resultados anatómicos, funcionales y estéticos, y las complicaciones en pacientes con fracturas desplazadas del tercio medio de la clavícula intervenidos con clavos elásticos o con placas. Materiales y métodos. Estudio comparativo retrospectivo realizado en 99 pacientes con fracturas desplazadas del tercio medio de la clavicula. Se registraron variables demográficas, tiempo quirúrgico, estancia hospitalaria, complicaciones postoperatorias, longitud de la cicatriz, grado de satisfacción y alteraciones en la sensibilidad de la piel. El resultado funcional se calculó mediante los puntajes Constant y Quick-DASH. Resultados. Se analizaron los resultados de 61 osteosíntesis con clavos elásticos y 38 con placa. En los pacientes intervenidos con clavos elásticos el tiempo de cirugía y el tamaño de la cicatriz fueron menores, mientras que el puntaje Constant, los síntomas irritativos y la prominencia del material fueron mayores. Por su parte, en los pacientes intervenidos con placas la tasa de pseudoartrosis, las alteraciones en la consolidación y la disestesia en la cicatriz fueron mayores. Conclusión. La fijación intramedular para fracturas del tercio medio de la clavícula es una alternativa menos invasiva, con mejores resultados estéticos y funcionales, y con menos complicaciones mayores, en comparacion con la fijación con placa
Double Dorsal Capsulodesis in the Treatment of Chronic Scapholunate Instability: Description of a New Surgical Technique and Case Report
Authors: Gusmão Filho Niceas da Silva , Kaempf de Oliveira Ricardo , Trindade Rios Givaldo , Queirós de Sousa Gudson Gleyton 
Published: August 2022

Introduction: The scapholunate ligament (SLL) injury can cause wrist pain and instability. There is a wide variety of surgical techniques used for the treatment of this lesion, such as dorsal capsulodeses, tenodeses with flexor or extensor tendons, and bone-ligament-bone graft.
Objective: To describe a new technique for the treatment of SLL injury aiming to stabilize the dissociated carpus with a double dorsal capsulodesis.
Materials and methods: By presenting the case of a 36-year-old male security officer who injured his left wrist in a motorcycle accident, a procedure to align the carpus is proposed. The long-term outcome of this procedure is also described
Results: The proposed surgery was successfully performed; it had excellent clinical and functional results, with no complications. Long-term restoration of carpal alignment observed in wrist radiographs was evidenced after two years of follow-up, the patient was asymptomatic and with full functional recovery.
Conclusion: The proposed technique appears to be reproducible, effective and easy to perform. Unlike the technique described by Blatt, the aim of this one is to restore the physiological position of the lunate bone by adding a second capsulodesis, as it is believed to be an essential factor in the maintenance of carpal kinematics.
Lipoma supraclavicular izquierdo asociado con los troncos del plexo braquial. Reporte de caso
Authors: Gallego-Gónima Sabrina , Jiménez-Cotes Evert Armando 
Published: August 2022

Introducción. Los lipomas son los tumores de tejidos blandos más comunes; sin embargo, su localización en el plexo braquial es extremadamente rara. Estos se pueden manifestar por síntomas compresivos insidiosos debido a que envuelven las estructuras nerviosas y su tratamiento en la mayoría de casos es la resección quirúrgica.
Presentación del caso. Mujer de 56 años con edema progresivo del miembro superior izquierdo, parestesias episódicas y sensación de peso de dos años de evolución, en quien, mediante resonancia magnética, se documentó la presencia de una masa encapsulada de 6 x 8 cm localizada en los troncos y divisiones del plexo braquial izquierdo en íntimo contacto con los vasos subclavios. La paciente fue diagnosticada con lipoma en el plexo branquial e intervenida mediante abordaje quirúrgico abierto supraclavicular izquierdo extendido al surco deltopectoral y disección infraclavicular bajo magnificación, con lo cual se logró la resección completa de la lesión sin compromiso de las estructuras nerviosas.
Conclusión. Los lipomas ubicados en los troncos del plexo braquial son entidades benignas raras y de crecimiento progresivo que pueden causar síntomas compresivos sensitivos y motores. El tratamiento quirúrgico es una opción terapéutica segura cuando es realizado por personal entrenado, pues el riesgo de lesionar estructuras nerviosas durante la resección quirúrgica de la masa es alto.
Transferencia de falange para la creación de un dedo bifalángico
Authors: Cayón-Cayón Fidel , Alegría-Velasco Gabriel , Ramírez-Navarrete María 
Published: August 2022

Las manos son órganos especialmente vulnerables a lesiones traumáticas, siendo los dedos la zona lesionada con mayor frecuencia, especialmente en el campo laboral; lo anterior conlleva graves complicaciones y consecuencias tanto para el paciente por las limitaciones que ocasiona, como para el sistema de salud por los gastos que genera. Existen varias técnicas para el manejo de lesiones severas en los dedos, pero todas buscan mantener su longitud y funcionalidad. De esta forma, la transferencia pediculada de falange distal hacia la posición de falange media es una alternativa para la creación de un dedo de dos falanges.
En el presente estudio se presenta la experiencia clínica y quirúrgica de los autores con el uso de esta técnica en el manejo de lesiones severas sobre la falange media; esta es una técnica que se diseñó con el objetivo de mantener la mayor cantidad de tejido viable posible y una alta funcionalidad de la mano.
Con la técnica descrita se observan resultados funcionales y estéticos buenos a corto y mediano plazo, por lo que puede considerarse como una opción válida para el tratamiento de lesiones de las falanges en las que el extremo distal es aún viable.
Atraso no desenvolvimento neurológico de neonatos sob cuidados intermediários: estudo de prevalência em um centro hospitalar
Authors: Oliveira Bianca do Carmo , Campos Mara Marusia Martins Sampaio , Chaves Kellen Yamille dos Santos , Ferreira Letícia Helene Mendes , Araújo Maria Valdeleda Uchoa Morais , Belo Tereza Cristina Filgueira , Cavalcante Valdênia Pereira , Farias Martha Eveline Acioli , Lima Íris Rayanne da Silva 
Published: August 2022

Objetivo: Descrever a prevalência de atraso no desenvolvimento neurológico de prematuros internados em unidades de cuidados intermediários. Métodos: Trata-se de um estudo transversal, documental e quantitativo realizada nas Unidades de Cuidados Intermediários Convencionais de uma maternidade do Ceará. A coleta foi realizada com recém-nascidos internados com histórico de prematuridade. Foi preenchida uma ficha com dados relacionados à identificação da história clínica da mãe e dos bebês, e posteriormente eles foram submetidos a Hammersmith Neonatal Neurological Assessment (HNNE). Resultados: Foram incluídos no estudo 31 bebês, dentre eles 58,1% eram do sexo masculino. A idade média da mãe foi 28,32±7,05 anos e a idade gestacional média dos bebês foi 30,87±3,64 semanas. O desconforto respiratório foi a maior manifestação clínica ao nascer e 83,9% dos bebês passaram por intercorrências durante a internação, dentre elas destaca-se os quadros infecciosos. A maioria dos bebês fez uso de algum tipo de suporte ventilatório. As pontuações obtidas pela HNNE foram abaixo do ideal. Conclusão: Observou-se alta prevalência de atraso no desenvolvimento neurológico. Novos estudos devem ser conduzidos para elucidar fatores de causalidade para o problema em estudo e propositivas de prevenção e tratamento.
Sonoist: An Innovative Peer Ultrasound Learning Initiative on Canadian Teaching Hospital Wards
Authors: Yan Laura , Niburski Kacper , Snell Linda 
Published: August 2022

Background: Students usually learn point-of-care ultrasound (PoCUS) on standardized patients, thus lacking opportunities to correlate their ultrasound findings with clinical abnormalities. Sonoist is a student-led initiative aimed at improving ultrasound training with peer-teaching and real patients. We describe here a pilot project of Sonoist, its implementation and evaluation.
Methods: Sonoist was developed by Independent-Practitioner-certified medical students who teach their peers how to scan patients with abnormal clinical findings, then correlating their ultrasound findings with the physical examination. From May 2019 to February 2020, seven sessions were held, with a sessional average of 3 participants and 3 patients scanned. We collected survey data on ultrasound knowledge, participants’ perceived self-improvement, and general comments. Results were grouped by prior ultrasound training (novice n=8, experienced n=12) and year of study (1-4).
Results: 20/23 completed the survey. An increase in ultrasound skill was perceived by 100% of novices and 66.7% of experienced learners. Knowledge about clinical indications for PoCUS improved in 80% of novice and 81% of experienced students; sonographic knowledge improved in 69% of novices and 81.3% of experienced learners. All novices and 91.7% of experienced learners reported that learning ultrasound was useful for correlating with physical exam and clinical diagnosis. All novices and 83% of experienced students preferred peer-to-peer teaching.
Conclusion: Peer-to-peer PoCUS teaching improved medical students’ sonographic and clinical knowledge, and is perceived as useful by students. A combination of early clinical exposure and a less stressful environment from peer teaching may contribute to these results.
Approach to Strabismus
Authors: Dhoot Arjan , Wan Michael 
Published: August 2022

Strabismus is characterized by a misalignment of the eyes. A thorough history and physical examination should be performed by clinicians when strabismus is suspected. The Hirschberg, cover, cover-uncover, and alternate prism cover tests are commonly used to identify and diagnose strabismus. Strabismus usually requires a referral to an ophthalmologist. Treatment of strabismus involves eye patches, cycloplegic drops, prescription glasses, and surgery. Strabismus can result in vision loss due to amblyopia and may also cause double vision, psychosocial concerns, and impaired depth perception.