cometadata/datacite-titles-descriptions-related-identifiers huggingface dataset:
DOI: 10.15468/dl.27z4tf
title: Occurrence Download

description: A dataset containing 165570 species occurrences available in GBIF matching the query:
{
 "and" : [
 "Country is Belgium",
 "TaxonKey is one of (Aponogeton distachyos L.f., Arthurdendyus triangulatus (Dendy, 1895), Cabomba caroliniana A.Gray, Callosciurus finlaysonii (Horsfield, 1823), Cherax destructor Clark, 1936, Corvus splendens Vieillot, 1817, Crassula helmsii (Kirk) Cockayne, Elodea densa (Planch.) Casp., Eriocheir sinensis H.Milne Edwards, 1853, Erythranthe guttata (DC.) G.L.Nesom, Faxonius immunis (Hagen, 1870), Faxonius juvenilis (Hagen, 1870), Faxonius rusticus (Girard, 1852), Faxonius virilis (Hagen, 1870), Gambusia affinis (Baird & Girard, 1853), Heracleum mantegazzianum Sommier & Levier, Heracleum persicum Desf. ex Fisch., C.A.Mey. & Avé-Lall., Heracleum pubescens (Hoffm.) M.Bieb., Houttuynia cordata Thunb., Hydrocotyle ranunculoides L.f., Impatiens glandulifera Royle, Koenigia polystachya (Wall. ex Meisn.) T.M.Schust. & Reveal, Lagarosiphon major (Ridl.) Moss, Lepomis gibbosus (Linnaeus, 1758), Limnoperna fortunei (Dunker, 1857), Ludwigia grandiflora (Michx.) Greuter & Burdet, Ludwigia peploides (Kunth) P.H.Raven, Lysichiton americanus Hultén & H.St.John, Morone americana (Gmelin, 1789), Muntiacus reevesi (Ogilby, 1839), Myriophyllum aquaticum (Vell.) Verdc., Myriophyllum heterophyllum Michx., Pacifastacus leniusculus (Dana, 1852), Petasites japonicus (Siebold & Zucc.) Maxim., Pontederia cordata L., Procambarus acutus (Girard, 1852), Procambarus clarkii (Girard, 1852), Procambarus virginalis Lyko, 2017, Pseudorasbora parva (Temminck & Schlegel, 1846), Pycnonotus cafer (Linnaeus, 1766), Saururus cernuus L., Sciurus carolinensis Gmelin, 1788, Sciurus niger Linnaeus, 1758, Solenopsis invicta Buren, 1972, Solenopsis richteri Forel, 1909, Threskiornis aethiopicus (Latham, 1790), Vespa velutina Lepeletier, 1836, Zizania latifolia (Griseb.) Hance ex F.Muell.)",
 "OccurrenceStatus is Present",
 "Year is greater than or equal to 2000"
 ]
}

 The dataset includes 165570 records from 76 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0058084-240321170329656/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.15468/dl.s5xp4r
title: Occurrence Download

description: A dataset containing 18 species occurrences available in GBIF matching the query:
{
 "TaxonKey" : [
 "is Odontarrhena huber-morathii (T.R.Dudley) Španiel, Al-Shehbaz, D.A.German & Marhold"
 ]
}

 The dataset includes 18 records from 5 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0058240-240321170329656/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.15468/dl.2m8nu5
title: Occurrence Download

description: A dataset containing 9 species occurrences available in GBIF matching the query:
{
 "TaxonKey" : [
 "is Monanthocitrus paludosa (Lauterb.) B.C.Stone"
 ]
}

 The dataset includes 9 records from 3 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0058241-240321170329656/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.15468/dl.b7g4nq
title: Occurrence Download

description: A dataset containing 869 species occurrences available in GBIF matching the query:
{
 "TaxonKey" : [
 "is Melampyrum subalpinum (Jur.) A.Kern."
 ]
}

 The dataset includes 869 records from 69 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0058242-240321170329656/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.15468/dl.qfxrrf
title: Occurrence Download

description: A dataset containing 4507 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is Phrynosoma blainvillii Gray, 1839",
 "Geometry POLYGON((-124.756451627043 24.5232175268442, -124.756451627043 49.3844869955705, -66.9490903544593 49.3844869955705, -66.9490903544593 24.5232175268442, -124.756451627043 24.5232175268442))"
 ]
}

 The dataset includes 4507 records from 21 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0058243-240321170329656/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.15468/dl.fuvsgr
title: Occurrence Download

description: A dataset containing 55 species occurrences available in GBIF matching the query:
{
 "TaxonKey" : [
 "is Neobolusia stolzii Schltr."
 ]
}

 The dataset includes 55 records from 21 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0058244-240321170329656/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.15468/dl.ytbtne
title: Occurrence Download

description: A dataset containing 679 species occurrences available in GBIF matching the query:
{
 "TaxonKey" : [
 "is Myriactis humilis Merr."
 ]
}

 The dataset includes 679 records from 35 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0058245-240321170329656/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.15468/dl.2djy3r
title: Occurrence Download

description: A dataset containing 124 species occurrences available in GBIF matching the query:
{
 "TaxonKey" : [
 "is Odontarrhena inflata (Nyár.) D.A.German"
 ]
}

 The dataset includes 124 records from 22 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0058246-240321170329656/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.15468/dl.xtcqgk
title: Occurrence Download

description: A dataset containing 35 species occurrences available in GBIF matching the query:
{
 "TaxonKey" : [
 "is Monanthotaxis ambrensis (Cavaco & Keraudren) Verdc."
 ]
}

 The dataset includes 35 records from 7 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0058247-240321170329656/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.6084/m9.figshare.14228891
title: Univariate fast initial response statistical process control with taut strings

description: We present a novel real-time univariate monitoring scheme for detecting a sustained departure of a process mean from some given standard assuming a constant variance. Our proposed stopping rule is based on the total variation of a nonparametric taut string estimator of the process mean and is designed to provide a desired average run length for an in-control situation. Compared to the more prominent CUSUM fast initial response (FIR) methodology and allowing for a restart following a false alarm, the proposed two-sided taut string (TS) scheme produces a significant reduction in average run length for a wide range of changes in the mean that occur at or immediately after process monitoring begins. A decision rule for when to choose our proposed TS chart compared to the CUSUM FIR chart that takes into account both false alarm rate and average run length to detect a shift in the mean is proposed and implemented. Supplementary materials are available online.
DOI: 10.6084/m9.figshare.14228891.v1
title: Univariate fast initial response statistical process control with taut strings

description: We present a novel real-time univariate monitoring scheme for detecting a sustained departure of a process mean from some given standard assuming a constant variance. Our proposed stopping rule is based on the total variation of a nonparametric taut string estimator of the process mean and is designed to provide a desired average run length for an in-control situation. Compared to the more prominent CUSUM fast initial response (FIR) methodology and allowing for a restart following a false alarm, the proposed two-sided taut string (TS) scheme produces a significant reduction in average run length for a wide range of changes in the mean that occur at or immediately after process monitoring begins. A decision rule for when to choose our proposed TS chart compared to the CUSUM FIR chart that takes into account both false alarm rate and average run length to detect a shift in the mean is proposed and implemented. Supplementary materials are available online.
DOI: 10.6084/m9.figshare.20025316
title: A Game Theory Approach to Stock Lending Transactions in the Brazilian Stock Market

description: In Brazil's market, the institution of interest on equity transactions provides a precedent for gains resulting from the difference between the tax rates of individuals and those of investment funds through structured transactions. This difference creates incentives to lend stock; on the eve of an interest payment on equity, individual investors lend their stock to investment funds, which receive the interest in full and return only 85% of its value to the investors. Our goal is to understand how the surplus generated in this tax arbitration is split among the agents involved in the stock-lending transaction and to determine whether there are conditions under which the agents would have no incentive to conduct such a transaction. Using a non-cooperative games approach, we have structured this transaction and analyzed possible subgame perfect Nash equilibriums in three situations: (1) a direct relationship between the investor and the investment fund and an absence of transaction costs; (2) a direct relationship between the investor and the investment fund and the presence of transaction costs; (3) a relationship between the investor and the investment fund through a broker and the presence of (lower) transaction costs. In the cases in which the broker does not mediate the relationship, more contracts tend to be signed, but the fund's gain will only cover the record-keeping costs of the transaction. This situation is reversed in the presence of high transaction costs: in extreme cases, the investor loses bargaining power and his/her gain compensates only for his/her risk aversion. When a broker is introduced in to stock lending, only those investors who have a minimum amount of stock will receive offers from the fund through the broker. The fund's gain tends to decrease due to the broker's presence and in some situations, the investor loses bargaining power and accepts any contract that compensates for his/her risk aversion.
DOI: 10.6084/m9.figshare.20025316.v1
title: A Game Theory Approach to Stock Lending Transactions in the Brazilian Stock Market

description: In Brazil's market, the institution of interest on equity transactions provides a precedent for gains resulting from the difference between the tax rates of individuals and those of investment funds through structured transactions. This difference creates incentives to lend stock; on the eve of an interest payment on equity, individual investors lend their stock to investment funds, which receive the interest in full and return only 85% of its value to the investors. Our goal is to understand how the surplus generated in this tax arbitration is split among the agents involved in the stock-lending transaction and to determine whether there are conditions under which the agents would have no incentive to conduct such a transaction. Using a non-cooperative games approach, we have structured this transaction and analyzed possible subgame perfect Nash equilibriums in three situations: (1) a direct relationship between the investor and the investment fund and an absence of transaction costs; (2) a direct relationship between the investor and the investment fund and the presence of transaction costs; (3) a relationship between the investor and the investment fund through a broker and the presence of (lower) transaction costs. In the cases in which the broker does not mediate the relationship, more contracts tend to be signed, but the fund's gain will only cover the record-keeping costs of the transaction. This situation is reversed in the presence of high transaction costs: in extreme cases, the investor loses bargaining power and his/her gain compensates only for his/her risk aversion. When a broker is introduced in to stock lending, only those investors who have a minimum amount of stock will receive offers from the fund through the broker. The fund's gain tends to decrease due to the broker's presence and in some situations, the investor loses bargaining power and accepts any contract that compensates for his/her risk aversion.
DOI: 10.6084/m9.figshare.20025322.v1
title: Do Shared Interests Affect the Accuracy of Budgets?

description: The creation of budgetary slack is a phenomenon associated with various behavioral aspects. This study focuses on accuracy in budgeting when the benefit of the slack is shared between the unit manager and his/her assistant. In this study, accuracy is measured by the level of slack in the budget, and the benefit of slack represents a financial consideration for the manager and the assistant. The study aims to test how shared interests in budgetary slack affect the accuracy of budget reports in an organization. To this end, an experimental study was conducted with a sample of 90 employees in management and other leadership positions at a cooperative that has a variable compensation plan based on the achievement of organizational goals. The experiment conducted in this study is consubstantiated by the study of Church, Hannan and Kuang (2012), which was conducted with a sample of undergraduate students in the United States and used a quantitative approach to analyze the results. In the first part of the experiment, the results show that when budgetary slack is not shared, managers tend to create greater slack when the assistant is not aware of the creation of slack; these managers thus generate a lower accuracy index than managers whose assistants are aware of the creation of slack. When budgetary slack is shared, there is higher average slack when the assistant is aware of the creation of slack. In the second part of the experiment, the accuracy index is higher for managers who prepare the budget with the knowledge that their assistants prefer larger slack values. However, the accuracy level differs between managers who know that their assistants prefer maximizing slack values and managers who do not know their assistants' preference regarding slack. These results contribute to the literature by presenting evidence of managers' behavior in the creation of budgetary slack in scenarios in which they share the benefits of slack with their assistants.
DOI: 10.6084/m9.figshare.20025323.v1
title: Assessment of the Methodological Rigor of Case Studies in the Field of Management Accounting Published in Journals in Brazil

description: This study aims to assess the methodological rigor of case studies in management accounting published in Brazilian journals. The study is descriptive. The data were collected using documentary research and content analysis, and 180 papers published from 2008 to 2012 in accounting journals rated as A2, B1, and B2 that were classified as case studies were selected. Based on the literature, we established a set of 15 criteria that we expected to be identified (either explicitly or implicitly) in the case studies to classify those case studies as appropriate from the standpoint of methodological rigor. These criteria were partially met by the papers analyzed. The aspects less aligned with those proposed in the literature were the following: little emphasis on justifying the need to understand phenomena in context; lack of explanation of the reason for choosing the case study strategy; the predominant use of questions that do not enable deeper analysis; many studies based on only one source of evidence; little use of data and information triangulation; little emphasis on the data collection method; a high number of cases in which confusion between case study as a research strategy and as data collection method were detected; a low number of papers reporting the method of data analysis; few reports on a study's contributions; and a minority highlighting the issues requiring further research. In conclusion, the method used to apply case studies to management accounting must be improved because few studies showed rigorous application of the procedures that this strategy requires.
DOI: 10.6084/m9.figshare.20025322
title: Do Shared Interests Affect the Accuracy of Budgets?

description: The creation of budgetary slack is a phenomenon associated with various behavioral aspects. This study focuses on accuracy in budgeting when the benefit of the slack is shared between the unit manager and his/her assistant. In this study, accuracy is measured by the level of slack in the budget, and the benefit of slack represents a financial consideration for the manager and the assistant. The study aims to test how shared interests in budgetary slack affect the accuracy of budget reports in an organization. To this end, an experimental study was conducted with a sample of 90 employees in management and other leadership positions at a cooperative that has a variable compensation plan based on the achievement of organizational goals. The experiment conducted in this study is consubstantiated by the study of Church, Hannan and Kuang (2012), which was conducted with a sample of undergraduate students in the United States and used a quantitative approach to analyze the results. In the first part of the experiment, the results show that when budgetary slack is not shared, managers tend to create greater slack when the assistant is not aware of the creation of slack; these managers thus generate a lower accuracy index than managers whose assistants are aware of the creation of slack. When budgetary slack is shared, there is higher average slack when the assistant is aware of the creation of slack. In the second part of the experiment, the accuracy index is higher for managers who prepare the budget with the knowledge that their assistants prefer larger slack values. However, the accuracy level differs between managers who know that their assistants prefer maximizing slack values and managers who do not know their assistants' preference regarding slack. These results contribute to the literature by presenting evidence of managers' behavior in the creation of budgetary slack in scenarios in which they share the benefits of slack with their assistants.
DOI: 10.6084/m9.figshare.20025323
title: Assessment of the Methodological Rigor of Case Studies in the Field of Management Accounting Published in Journals in Brazil

description: This study aims to assess the methodological rigor of case studies in management accounting published in Brazilian journals. The study is descriptive. The data were collected using documentary research and content analysis, and 180 papers published from 2008 to 2012 in accounting journals rated as A2, B1, and B2 that were classified as case studies were selected. Based on the literature, we established a set of 15 criteria that we expected to be identified (either explicitly or implicitly) in the case studies to classify those case studies as appropriate from the standpoint of methodological rigor. These criteria were partially met by the papers analyzed. The aspects less aligned with those proposed in the literature were the following: little emphasis on justifying the need to understand phenomena in context; lack of explanation of the reason for choosing the case study strategy; the predominant use of questions that do not enable deeper analysis; many studies based on only one source of evidence; little use of data and information triangulation; little emphasis on the data collection method; a high number of cases in which confusion between case study as a research strategy and as data collection method were detected; a low number of papers reporting the method of data analysis; few reports on a study's contributions; and a minority highlighting the issues requiring further research. In conclusion, the method used to apply case studies to management accounting must be improved because few studies showed rigorous application of the procedures that this strategy requires.
DOI: 10.6084/m9.figshare.20025325.v1
title: Quality Determinants of Independent Audits of Banks

description: Since DeAngelo's study (1981) on audit quality, the latter has been a topic well discussed in the international accounting literature; however, there is little evidence about audit quality in the financial market. In Brazil, studies on audit quality began only in the 2000s, although without a specific focus on banks. The purpose of this study was to identify the quality determinants of audit work in Brazilian banking institutions. Using the practice of earnings management as a proxy for audit quality - more specifically, the discretionary accruals related to the process of the constitution of the Loan Loss Provision (LLP) - tests were performed based on the quarterly information of commercial and multipleservice banks and savings banks from 2001 to 2012. Empirical tests have shown that the quality of audit work has several types of relationships as follows: negative with the client importance level for the auditor; negative with the works after the sixth year of the contract; positive with the establishment of the Audit Committee by the banks; positive with the judgment of punitive administrative proceedings against independent auditors; and positive with the level of rigor of the regulatory environment. Of the tested hypotheses, three were not confirmed empirically. The first hypothesis predicted an association between audit quality and the auditor degree of specialization in the banking industry. The second hypothesis predicted that audit quality would be negatively correlated with the degree of concentration of audit activity within the National Financial System (Sistema Financeiro Nacional - SFN). The third hypothesis predicted that audit quality would be lower when the auditorclient relationship is of a short term. The results of the study contribute to the debate concerning the role of auditors in the transparency and solidity of the financial system, including their role as a complementary or auxiliary supervisor.