bluuebunny/crossref_metadata_2025_split huggingface dataset:
Low genetic diversity and significant pedigree differentiation characterize the evolutionary history of Camellia drupifera in China
Authors: qi huasha , sun xiuxiu , Yan Wuping , Ye Hang , Chen Jiali , Yu Jing , Dai Jun , Wang Chunmei , Xia Tengfei , Chen Xuan , Zheng daojun 
Published: August 2022

Camellia drupifera is a main tea-oil Camellia species, and understanding
its genetic variation, origin and evolution will facilitate protection
and utilization of its genetic resources. However, the differentiation,
genetic variation, origin and evolution of C. drupifera remains unknown.
Here, SRAP markers and chloroplast sequences of 32 C. drupifera
populations were used to determine genetic variation and differentiation
and infer the origin and evolutionary history of the species. Genetic
diversity is low (H=0.200, Hd=0.861, Pi=0.00238), with obvious pedigree
geographical structure among populations (Nst=0.612, Gst=0.117). Genetic
differentiation is high (Gst=0.400, SRAP; Fst=0.68080, cpDNA), but gene
exchange is low (Nm = 0.749 for nrDNA, Nm = 0.358 for cpDNA). The
phylogenetic tree and PCA showed that this differentiation is mainly due
to separation of the Hainan Island and mainland populations.
Geographical isolation and island effects caused the pedigree structure,
with large genetic differentiation, and reduced genetic diversity.
STRUCTURE analysis revealed that compared with the Hainan Island
population, the mainland population has a single genetic background. The
TCS network showed that H17 was the original haplotype on Hainan Island;
the H41 haplotype was important in the expansion of C. drupifera from
Hainan Island to mainland China. Haplotype historical dynamics revealed
expansion of the Hainan Island populations (Tajima’s D=-2.31467**, Fu’s
Fs=-2.45270*). Comprehensive analysis suggests that C. drupifera
originated on Hainan Island and expanded its range to mainland China.
These results provide a scientific basis for the protection, development
and utilization of C. drupifera resources and a good example of how
geographic isolation and island effects can drive plant lineage
differentiation.
The Inherent Conflict Between Progressive Tax Rates and Income Inequality: Lessons from COVID-19 Restrictions
Authors: Goldman Nathan C. , Lusch Stephen J. , Sadka Gil 
Published: August 2022

ABSTRACT
We examine the relation between progressive tax rates, income inequality, and state income tax collections. We provide evidence that states with more progressive tax rate structures have higher tax collections. We then show an enhanced relation for states that enacted more stringent COVID-19 restrictions, which increased income inequality. Finally, we find that restrictions were more severe in states with more progressive tax rates. Our evidence sheds light on the inherent conflict between progressive tax structures and income inequality—income inequality increasing policies result in higher tax collections with a progressive tax system even though the latter aims to address income inequality.
JEL Classifications: D63; H24; H31; H51; H53; H71.
How Subjective Performance Evaluations of Management Accountants Can be Biased by the News that They Report
Authors: Matanovic Sascha , Schmidt Maximilian , Wöhrmann Arnt 
Published: August 2022

ABSTRACT
Internal reporting is a key activity of management accountants. Usually, managers make decisions and later receive a report about the favorable or unfavorable results of their decisions. In this context, we investigate how the favorability of the report affects how these managers evaluate the task performance of the management accountant preparing the report. Using an experiment, we predict and find that the favorability of the reported news biases managers' private assessments of the management accountant. Furthermore, we find that the bias is context-dependent: managers' evaluations of task performance are biased while their assessments of task-unrelated performance dimensions are not. Many internal reporting situations exist in which a decision-maker evaluates another employee who communicates the results of a decision to the decision-maker. Our study shows that subjective performance evaluations provided by these decision-makers can be biased. The results and implications for theory and practice are discussed.
JEL Classifications: M12; M41; D91.
Does Accounting Measurement Influence Market Efficiency? A Laboratory Market Perspective
Authors: Barradale Nigel Jones , Goodson Brian M. , Sooy Matthew 
Published: August 2022

ABSTRACT
Using laboratory markets where accounting regimes can be directly compared with equivalent economic parameters, we test whether and how two different accounting measurement bases—historical cost (HC) and mark-to-market (MTM)—influence trader perceptions and asset mispricing. Our results show that traders perceive otherwise equivalent assets differently by regime, consistent with accounting regimes imposing differential information processing costs. In the MTM regime, traders integrate market price information to a greater extent and integrate asset fundamental information to a lesser extent. We also observe that traders in the MTM regime express prospective preferences for information about future market prices, but in HC prefer information about future dividends. These individual-level effects correspond with greater market-level mispricing/bubbles under MTM. Our results suggest that accounting regimes can, on their own, contribute to price bubbles and their subsequent collapse.
Data Availability: Data are available on request.
Cross-Cultural Differences in Perceived Control Effectiveness: The Role of Cognition
Authors: Du Mengjiao Nancy , Wong-On-Wing Bernard , Yang Dan 
Published: August 2022

ABSTRACT
Considerable evidence from cultural psychology indicates that East Asians tend to reason holistically whereas Westerners tend to think analytically. We propose that this important difference in cognition can explain divergences in the perceived effectiveness of, and preference for, controls between the two cultures. We experimentally test our predictions by studying American and Chinese employees' perceptions of the Code of Conduct used by companies in both the U.S. and China. Overall, the results are consistent with our predictions and provide evidence of the role of cognition in influencing perceived control effectiveness. We contribute to efforts at a systematic understanding of cross-cultural differences in preferences for controls, and add to research that is important for furthering theory building.
Data Availability: Data used in the study are available from the authors.
How Do Auditors Assess Key Inputs in a Discounted Cash Flow Model of Goodwill?
Authors: Boritz J. Efrim , Timoshenko Lev M. 
Published: August 2022

ABSTRACT
Using verbal protocol analysis, this study examines how 21 experienced auditors from four different firms assess the seven key inputs in a discounted cash flow (DCF) model used by management to value goodwill. The analysis compares the auditors' processes against a theoretical model derived from an analysis of accounting and auditing standards and authoritative sources of valuation methodology and identifies systematic omissions and inaccurate applications of key audit steps. It also relates those issues to audit outcomes at the individual input and the overall goodwill evaluation levels. The study's findings can help regulators, standard setters, practitioners and academics to better understand the limitations of auditors' competencies so that they can design strategies for mitigating them.
Accounting for Leases and Corporate Investment
Authors: Chen Ciao-Wei , Correia Maria , Urcan Oktay 
Published: August 2022

ABSTRACTWe examine the real effects of lease-capitalization rules (i.e., standards that require firms to capitalize finance leases) on corporate investment. We show that the introduction of these rules leads to a decrease in investment, which is more pronounced for firms with high reliance on leases. We posit and find that lease capitalization affects investment via a learning channel and a contracting channel. Regarding the first channel, we argue that managers identify areas of overinvestment and activities that should be discontinued or downsized because of the information they collect and analyze to comply with lease-capitalization rules. Accordingly, we find that the effect of lease capitalization is stronger when learning opportunities are higher. Regarding the second channel, we argue that lease capitalization affects investment via its effect on contracts. Accordingly, we document an increase in the likelihood of covenant breaches and a stronger decline in investment for financially constrained firms.JEL Classifications: G31; M41.
Application of Training and Development to Improve the Performance of Teachers at SMP 5 Medan after the Pandemic
Authors: Sebayang Saimara , Wahyuni Sri 
Published: August 2022

This Community Service activity aims to conduct training and development to improve teacher performance after the Covid-19 Pandemic. The location of service activities at the Negri 5 Junior High School (SMP) Medan. This activity uses the blanded learning method which is a learning method which combines two learning patterns, namely by utilizing technology and learning through teaching staff. This service activity went smoothly and all participants who were teachers were very enthusiastic in participating in the activity until it was completed. After the material was delivered, the participants were given the opportunity to ask questions and answers about the discussion of the material and even the obstacles experienced when learning was carried out after this Pandemic. There are 6 (six) models offered by the activity team that are considered capable of helping to improve Teacher performance, namely: 1) Using a Controlled Face-to-Face System Model. 2) Using a Rotation System Model. 3) Using a Flexing System Model. 4) Using an Online Turnaround System Model. 5) Using a Self-Combination System Model. 6) Using the Online Control System Model. Metode the delivery of blended learning material which is a perfect combination of face-to-face and also online, where during the Covid-19 Pandemic, it is known that there are many technologies that have undergone developments that greatly support the world of education in order to achieve success in learning. This blended learning method is also considered effective because it is to develop an innovation in the world of education in order to create optimal results.
PENANGGULANGAN KEJAHATAN PERDAGANGAN MANUSIA DI INDONESIA MELALUI PEMENUHAN DIMENSI-DIMENSI KEAMANAN MANUSIA: KASUS PERDAGANGAN MANUSIA KABUPATEN CIANJUR
Authors: Al Ghifari Muhammad Ammar , Wibawa Satriya 
Published: August 2022

Konsep keamanan manusia merupakan konsep yang relatif baru dalam studi keamanan yang masuk kedalam konsep keamanan non-tradisional. Pada konsep keamanan manusia, individu merupakan objek utama dalam kajian keamanan. Salah satu ancaman dari keamanan manusia adalah perdagangan manusia. Kabupaten Cianjur merupakan salah satu wilayah di Provinsi Jawa Barat, Indonesia dengan kasus kejahatan perdagangan manusia terbesar. Hal ini disebabkan banyak faktor yang membuat sebagian masyarakat Kabupaten Cianjur terjerumus ke dalam kejahatan perdagangan manusia. Tujuan dari kejahatan perdagangan manusia di Kabupaten Cianjur pun beragam, mulai dari untuk eksploitasi seksual, kerja paksa, dan pernikahan paksa. Penelitian mengenai penanggulangan kejahatan perdagangan manusia melalui pemenuhan dimensi kemanan manusia ini merupakan penelitian yang menggunakan metode penelitian kualitatif dengan pengumpulan data dari wawancara secara langsung maupun tidak langsung serta literatur berupa buku, jurnal, maupun artikel. Hasil penelitian menunjukkan bahwa kebijakan-kebijakan yang dibuat oleh pemerintah sudah berupaya untuk memenuhi dimensi-dimensi keamanan manusia dalam rangka menanggulangi kejahatan perdagangan manusia di Kabupaten Cianjur. Kebijakan-kebijakan yang dibuat juga bisa mencegah masyarakat untuk masuk kedalam kondisi yang menjadi faktor-faktor perdagangan manusia.
Paraplough and Mouldboard Plow Performance Evaluation for Seedbed Preparation and Supporting Conservation Tillage
Authors: Abbaspour Gilandeh Mohammad Reza , Shahgholi Gholamhossein , Abbaspour Gilandeh Yousef 
Published: August 2022

Abstract
The final yield of agricultural products depends on the effective factors during the growing season of plants, especially the size of soil aggregates and proper size distribution of aggregates. Therefore, it is very important to select appropriate tillage implement and to provide a suitable seedbed in terms of aggregate size with the least energy consumption. It is a new idea to use paraplough and winged-paraplough as tools for seedbed preparation. To measure and determine the factors affecting the mean weight diameter (MWD) of aggregates and percentage of crop residues on the soil surface, a series of field trials were performed in a randomized complete block design (RCBD) with five replications. The trials were conducted at three forward speeds of 2, 5 and 7 km·h−1 and three operating depths of 0–10; 0–20; 0–30 cm using the mouldboard plough and the paraplough with different wing configurations (without wings, with forward wings, with backward wings). The main impacts of implemented type, forward speed and operating depth and their mutual binary effects were significant at P <1% for both the MWD of aggregates and percentage of remaining residue. The highest MWD of aggregates was related to mouldboard plough (5.59 mm) and the lowest value was related to paraplough with backward wings (2.9 mm). It was found that the winged paraplough created a good pulverization in the soil and sustained a high percentage of crop residues on the soil surface. This issue can be very useful and important in the conservation tillage and the conservation of soil resources, especially in the water deficient areas where the soil is prone to erosion.
Assessment of the New Digital Side Mirror Technology from Driver’s Subjective Point of View Considering Traffic Safety
Authors: Babu Sudeep Sangamesh , Povýšil Jakub , Hruška Michal , Vaculík Petr , Benda Petr , Zifia Anna Maria , Fůs Martin 
Published: August 2022

Abstract
The automotive industry is experiencing an era of technological innovations from conventional passenger cars, trucks to agricultural machinery. Digital side mirror technology is one of the latest topics in the field of advanced driver assistance systems which is developing rapidly. This study evaluates the applicability of digital side mirror technology in the car interior, based on drivers’ feedbacks. The research was conducted in the form of a questionnaire to determine the drivers’ reactions and affinity to new technology, based on personal experience gained in simulated traffic and also in real traffic situations. The data obtained from this research were then subjected to Pearson’s Chi-squared test to evaluate the drivers’ dependence and comfort with the digital side mirror technology. Subsequently, mainly statistically significant dependencies in the preferences of individual drivers were sought due to their personal and anthropometric parameters. The results published in this study can be used mainly to understand the process by which drivers form an opinion on new technology which may be key to their further stance on the technology and may also affect the commercial success of digital mirror technology during their involvement in serial production.
A Study of Dynamic Loads of a Flexible Sectional Screw Conveyor
Authors: Bulgakov Volodymyr , Trokhaniak Oleksandra , Adamchuk Valerii , Chernovol Mykhailo , Korenko Maroš , Dukulis Ilmars , Ivanovs Semjons 
Published: August 2022

Abstract
When using complex spatial patterns for transportation, the straight screw conveyors have a series of obvious disadvantages. This paper presents a design of a flexible screw sectional working body that allows increasing the functional and operational characteristics of screw conveyors used in the transportation of bulk agricultural materials. A mathematical model of the dynamic system of a flexible screw conveyor has been established, and dynamic starting torques have been calculated at the rated load of loaded screw, and when the system is braking. Analysis of the results obtained shows that, with significant damping coefficients, the start-up transition process occurs smoothly, and the load reaches its rated value without torque and speed fluctuations. It has been established that fast braking significantly increases the dynamic loads that may exceed the maximum critical torque of the electric motor (by 50–70% on average) and the rated load torque (by 2.5–3 times).
Clear-cell renal cell carcinoma and glioblastoma multiforme coexistence: Double primary malignancy, does it have a causal relationship?
Authors: Simanjuntak Kevin Ariel Tiopan , Al Fauzi Asra , Christi Ayu Yoniko , Budiono Perthdyatama Syifaq , Susilo Rahadian Indarto , Haq Irwan Barlian Immadoel , Suroto Nur Setiawan , Fauziah Dyah , Djatisoesanto Wahjoe 
Published: August 2022

Background:Multiple primary malignancies (MPMs), especially coexistence of renal cell carcinoma (RCC) and glioblastoma multiforme (GBM), are rare. The most likely clinical diagnosis in patient with tumor in another organ is metastatic brain tumor. Although GBM is the most common brain tumor, it is rarely coexistent with other malignancies.Case Description:A 64-year-old female presented with headache and dizziness, along with abdominal pain for 2 weeks before being admitted. The abdominal computed tomography (CT) scan showed a kidney tumor. The patient developed left hemiplegia, and the brain CT scan showed an intracranial tumor. The patient suggested for radical nephrectomy and craniotomy tumor removal. Histopathology of the kidney and brain tumor revealed two different features, which showed RCC and GBM. Immunohistochemistry result confirmed the diagnosis of GBM and IDH1 wild type; coexistent with clear cell RCC.Conclusion:The coexistence of carcinoma and glioma should be regarded as coincidental cases if it did not accomplish the criteria for tumor-to-tumor metastasis or proven to be a genetic syndrome. This case report provides an addition to the literature about double primary malignancy in a single patient. More studies are needed to confirm whether they have causal relationship or merely coincidental findings.
“The most inspiring and mind-blowing meetings ever:” Highlights of the 15th SNI Baghdad Neurosurgery Online Meeting, from Participants’ Perspectives
Authors: Ismail Mustafa , Ahmed Fatima O. , Abdulsada Alkawthar M. , Al-Khafaji Aktham O. , Hoz Samer S. , Lazareff Jorge A. , Khonsary Seyed Ali , Ausman James I. 
Published: August 2022

Background:
Education by lectures has been standard for 100 years or more. Given the 21st century technology, people can connect with others around the world instantly, electronically. With the pandemic, teaching changed to one-way information transfer with the loss of interpersonal learning experience. SNI® and now SNI Digital™ have been experimenting with different forms of communication to transfer information.

Methods:
Using an interactive education model, a meeting for neurosurgeons in Baghdad was held for students, residents, and neurosurgeons, the first in Iraq for a number of years because of the disruption from the war there. A national and international faculty participated.

Results:
This 15th meeting of the series was described by 42 out of 60 participants as “The best conference I have ever attended.” That significant response highlights the importance of such meetings and how they can be at the highest level possible and be a recipe for success.

Conclusion:
The 15th meeting provides a focused analysis of the underlying characteristics leading to its success so that it can be duplicated.
Проблемні соціо-економіко-екологічні питання сучасної діяльності системи управління служби охорони здоров’я населення Вінничини
Authors: Воровський Олег Олегович , Шушковська Юлія Юріївна , Мудрак Олександр Васильович 
Published: August 2022

Проведено аналіз результатів реформування служби охорони здоров’я населення Східного Поділля в контексті стратегії сталого розвитку суспільства. Регіон займає площу 26,5 тис. км2, що становить 4,4 % території України, де проживає 1 575 808 осіб і густота населення становить 56,87 осіб/км² (дані на 1.01.2021 р.). Авторами з’ясовано основні причини невдалого реформування системи управління служби охорони здоров’я. Враховуючи досвід реформування служби охорони здоров’я в цивілізованих країнах світу і проведені власні наукові дослідження, запропоновано комплекс змін, які значно покращать якість надання медичних послуг місцевому населенню. Проведено аналіз реформування системи охорони здоров’я в Україні протягом 2018–2021 рр. і виявлено фактори, які негативно впливають на якість надання медичних послуг, запропоновано нові підходи в реформі медицини, які покращать її якість та не будуть суперечити Конституції України та іншим правовим актам. Для реального розвитку медичної галузі в Україні необхідно виділити на її фінансування мінімум 5 % внутрішнього валового продукту та фінансувати такі розділи: зарплати працівників медичної сфери, спеціалізовані лікарні третього рівня в повному об’ємі (психіатричні лікарні, протитуберкульозні диспансери, інфекційні заклади тощо) та сферу надання екстреної та невідкладної допомоги населенню, «взяти» на себе фінансування первинної ланки та, в разі неспроможності місцевих органів самоврядування, дофінансовувати другий та третій рівні медичних послуг, створити фінансовий резерв на випадок розвитку пандемій, екологічних катастроф тощо. Також потрібно активніше доводити недоліки та успіхи у реформуванні медичної галузі населенню та громадським організаціям з метою їх інформування про хід медичної реформи.
A capoeira teresinense: linhagens, federações e suas posições no espectro político
Authors: Brito Celso de , Carlos da Silva Robson 
Published: August 2022

Esta etnografia (2018-2021) busca analisar a configuração sociopolítica da comunidade capoeirística da cidade de Teresina (PI) através de suas estratégias de luta por reconhecimento e garantia de direitos. Constatam-se elementos de uma lógica sociopolítica ancorada no conflito, oriunda da fundação das primeiras linhagens da cidade, que se mantém numa dimensão virtual e atualiza-se de acordo com o cenário político mais amplo, marcado, na atualidade, pela polarização entre “conservadores” e “progressistas”, o que permite repensar a relação entre noções centrais desse universo, tais como “tradição”, “ancestralidade”, “hierarquia” e “democracia”. Conclui- se que as estratégias de mobilização da comunidade capoeirística em torno do reconhecimento e da garantia de direitos são derivadas da síntese entre a lógica sociopolítica nativa e a lógica estatal, bem como da transposição de conflitos entre linhagens da capoeira local para o campo político-partidário.