cometadata/datacite-titles-descriptions-related-identifiers huggingface dataset:
DOI: 10.6084/m9.figshare.7187246
title: Accounting conservatism in complex companies

description: ABSTRACT This study seeks to investigate the influence of the complexity of companies on levels of accounting conservatism. The subject of analysis, accounting conservatism in complex companies, can be considered relevant because it analyzes conservative practices taking into account the organizational context of companies; something that is ignored in other studies that investigate the incentives or determinants of accounting conservatism, at least as far as firm complexity is concerned. The research presents statistical evidence that accounting conservatism varies positively with the information asymmetry caused by specific characteristics of complex environments. On the other hand, when companies present several complex characteristics together, then the trend is one of little adoption of conservatism. In addition, this research brings together evidence that aims to contribute to accounting science by analyzing complex companies and conservatism and not the opportunistic practices observed in previous studies. The sample refers to 110 publicly traded companies from 2010 to 2016. The data collection was carried out using company reports, such as reference forms, registration data, and explanatory notes, as well as the Economatica® database. The data analysis was performed using multiple linear regression and quantile regression. The evidence obtained in the research indicates that accounting conservatism varies according to the information asymmetry caused by complex environments, in which it can present a positive relationship in companies with few characteristics of complexity, or a negative relationship if the company has complexity in several characteristics at the same time. It throws light on the different levels of conservatism observed in companies, which can often be attributed to mechanisms of governance, organizational culture, and accounting standards, among other factors, which are results that may be biased if the company complexity factor is not considered.
DOI: 10.7284/113469
title: Expendable Probe data collected during research cruise TN302 using a Sippican MK21 instrument system onboard the platform RV Thomas G. Thompson

description: Original (unprocessed) data collected during a Field_expedition
DOI: 10.6084/m9.figshare.7187243.v1
title: Perineal Trauma in a Low-risk Maternity with High Prevalence of Upright Position during the Second Stage of Labor

description: Abstract Objective Perineal trauma is a negative outcome during labor, and until now it is unclear if the maternal position during the second stage of labormay influence the risk of acquiring severe perineal trauma. We have aimed to determine the prevalence of perineal trauma and its risk factors in a low-risk maternity with a high incidence of upright position during the second stage of labor. Methods A retrospective cohort study of 264 singleton pregnancies during labor was performed at a low-risk pregnancymaternity during a 6-month period. Perineal trauma was classified according to the Royal College of Obstetricians and Gynecologists (RCOG), and perineal integrity was divided into three categories: no tears; first/ second-degree tears + episiotomy; and third and fourth-degree tears. A multinomial analysis was performed to search for associated factors of perineal trauma. Results From a total of 264 women, there were 2 cases (0.75%) of severe perineal trauma, which occurred in nulliparous women younger than 25 years old. Approximately 46% (121) of the women had no tears, and 7.95% (21) performed mediolateral episiotomies. Perineal trauma was not associated with maternal position (p = 0.285), health professional (obstetricians or midwives; p = 0.231), newborns with 4 kilos or more (p = 0.672), and labor analgesia (p = 0.319). The multinomial analysis showed that white and nulliparous presented, respectively, 3.90 and 2.90 times more risk of presenting perineal tears. Conclusion The incidence of severe perineal trauma was low. The prevalence of upright position during the second stage of labor was 42%. White and nulliparous women were more prone to develop perineal tears.
DOI: 10.6084/m9.figshare.7187246.v1
title: Accounting conservatism in complex companies

description: ABSTRACT This study seeks to investigate the influence of the complexity of companies on levels of accounting conservatism. The subject of analysis, accounting conservatism in complex companies, can be considered relevant because it analyzes conservative practices taking into account the organizational context of companies; something that is ignored in other studies that investigate the incentives or determinants of accounting conservatism, at least as far as firm complexity is concerned. The research presents statistical evidence that accounting conservatism varies positively with the information asymmetry caused by specific characteristics of complex environments. On the other hand, when companies present several complex characteristics together, then the trend is one of little adoption of conservatism. In addition, this research brings together evidence that aims to contribute to accounting science by analyzing complex companies and conservatism and not the opportunistic practices observed in previous studies. The sample refers to 110 publicly traded companies from 2010 to 2016. The data collection was carried out using company reports, such as reference forms, registration data, and explanatory notes, as well as the Economatica® database. The data analysis was performed using multiple linear regression and quantile regression. The evidence obtained in the research indicates that accounting conservatism varies according to the information asymmetry caused by complex environments, in which it can present a positive relationship in companies with few characteristics of complexity, or a negative relationship if the company has complexity in several characteristics at the same time. It throws light on the different levels of conservatism observed in companies, which can often be attributed to mechanisms of governance, organizational culture, and accounting standards, among other factors, which are results that may be biased if the company complexity factor is not considered.
DOI: 10.6084/m9.figshare.7187240
title: Electroretinography in eight species of neotropical deer

description: ABSTRACT The aim of this study was to establish normal baseline ERG values of 23 anesthetized deer belonging to 8 neotropical species (Mazama americana, Mazama nemorivaga, Mazama gouazoubira, Mazama nana, Mazama bororo, Ozotocerus bezoarticus, Odocoileus virginianus and Blastocerus dichotomus). Only right eyes were studied. Chemical restraint was performed using xylazine associated with ketamine, IM, for M. americana, M. gouazoubira, M. nemorivaga, M. nana, M. bororo, O. bezoarticus and O. virginianus. A combination of tiletamine/zolazepam diluted in xylazine 2% was used for B. dichotomus individuals. After 20min of dark adaptation, electroretinograms were obtained using a handheld electroretinography (ERG) machine using the QuickRetCheck Protocol at three different light intensities: 0.01cd.s/m2, 3cd.s/m2, and 10cd.s/m2. After light adaptation, photopic phase was recorded. A-wave amplitude recorded during pattern mixed rod/cone response in M. americana was significantly lower when compared to B. dichotomus. No other differences were observed between the species studied. ERG in Neotropical deer is applicable using a portable ERG system and did not show differences among species in relation to the retinal response at different light intensities. Therefore, the lifestyle of the species is more dictated by the selection pressure of the environment than by physiological factors.
DOI: 10.7284/113477
title: GNSS (Global Navigation Satellite System) data collected during research cruise TN302 using a C&C C-Nav 3050 instrument system onboard the platform RV Thomas G. Thompson

description: Original (unprocessed) data collected during a Field_expedition
DOI: 10.6084/m9.figshare.7187234
title: The others of the party: a flight over Yawanawa and Huni Kuin festivals

description: Abstract This article reflects on some of the relationships of the Yawanawa and the Huni peoples, who speak Pano language and are residents of the State of Acre, Brazil, with the nawa (“white people”), especially those who participate in ayahuasca religions and neo-shamanic movements. Currently, a number of Yawanawa and Huni Kuen indigenous settlements have been promoting festivals as a way of presenting cultures. They enthusiastically receive the nawa (“people”, “other people”, “foreigners”) to party and feel the strength of the forest. We will analyze how certain ways of expression emerge from these encounters and what they are capable of producing in terms of new arrangements. We will consider the centrality of the parties and ayahuasca in processes of invention of culture, evidencing translations of diverse worlds, through multidirectional flows of understandings, categories, festive and shamanic practices which take place at these encounters. We will observe ways of uses and transformations of the tea, here denominated ayahuasca, daime, uni or nixi pae, from the diversity of relations that indigenous Yawanawa and Huni Kuen establish with ayahuasca religions, especially with Santo Daime.
DOI: 10.6084/m9.figshare.7187240.v1
title: Electroretinography in eight species of neotropical deer

description: ABSTRACT The aim of this study was to establish normal baseline ERG values of 23 anesthetized deer belonging to 8 neotropical species (Mazama americana, Mazama nemorivaga, Mazama gouazoubira, Mazama nana, Mazama bororo, Ozotocerus bezoarticus, Odocoileus virginianus and Blastocerus dichotomus). Only right eyes were studied. Chemical restraint was performed using xylazine associated with ketamine, IM, for M. americana, M. gouazoubira, M. nemorivaga, M. nana, M. bororo, O. bezoarticus and O. virginianus. A combination of tiletamine/zolazepam diluted in xylazine 2% was used for B. dichotomus individuals. After 20min of dark adaptation, electroretinograms were obtained using a handheld electroretinography (ERG) machine using the QuickRetCheck Protocol at three different light intensities: 0.01cd.s/m2, 3cd.s/m2, and 10cd.s/m2. After light adaptation, photopic phase was recorded. A-wave amplitude recorded during pattern mixed rod/cone response in M. americana was significantly lower when compared to B. dichotomus. No other differences were observed between the species studied. ERG in Neotropical deer is applicable using a portable ERG system and did not show differences among species in relation to the retinal response at different light intensities. Therefore, the lifestyle of the species is more dictated by the selection pressure of the environment than by physiological factors.
DOI: 10.6084/m9.figshare.7187231
title: Do I win, does the company win, or do we both win? Moderate traits of the Dark Triad and profit maximization

description: ABSTRACT This article analyzes the relationship between the maximization of personal and company gains and the moderate traits of the Dark Triad. The relevance of choosing this topic lies in investigating the attitude of executives who exhibit characteristics of a moderate intensity between the strong and weak traits. It is proven that the vision and charisma of narcissistic individuals, the strategy and tactics of Machiavellian individuals, and the creativity and good strategic thinking of psychopathic individuals are differentiating characteristics that enhance successful and integrative leadership and that are far from the more accentuated and opportunistic attitudes related to the strong traits, whose practices involve dishonest actions for personal gain. This evidence creates the possibility for strengthening the research in the accounting area, especially on the behavioral approach, in order to promote its interface with psychology and clarify how personality, values, and experiences influence managers’ choices when conducting business and how workers and companies are impacted by these decisions. The study is empirical-theoretical and involves 263 managers, adopting a survey as its data collection strategy and applying a self-reporting type questionnaire. The data analysis approaches included descriptive statistics, correlations, tests of means, and logistic regressions. In this study, managers with moderate psychopathic traits showed a lower tendency to maximize profit by manipulating results. An opposite tendency was revealed for those with moderate Machiavellian traits. The combined effect of the three Dark Triad traits was significant and positive, revealing opportunistic profit maximization. These findings contribute to future studies that aim to systematically analyze moderate levels of the triad and corroborate the findings that have revealed the common characteristics of manipulation, callousness, and dishonesty when investigating the interactive effect between the traits in question.
DOI: 10.6084/m9.figshare.7187234.v1
title: The others of the party: a flight over Yawanawa and Huni Kuin festivals

description: Abstract This article reflects on some of the relationships of the Yawanawa and the Huni peoples, who speak Pano language and are residents of the State of Acre, Brazil, with the nawa (“white people”), especially those who participate in ayahuasca religions and neo-shamanic movements. Currently, a number of Yawanawa and Huni Kuen indigenous settlements have been promoting festivals as a way of presenting cultures. They enthusiastically receive the nawa (“people”, “other people”, “foreigners”) to party and feel the strength of the forest. We will analyze how certain ways of expression emerge from these encounters and what they are capable of producing in terms of new arrangements. We will consider the centrality of the parties and ayahuasca in processes of invention of culture, evidencing translations of diverse worlds, through multidirectional flows of understandings, categories, festive and shamanic practices which take place at these encounters. We will observe ways of uses and transformations of the tea, here denominated ayahuasca, daime, uni or nixi pae, from the diversity of relations that indigenous Yawanawa and Huni Kuen establish with ayahuasca religions, especially with Santo Daime.
DOI: 10.7284/121158
title: GNSS (Global Navigation Satellite System) data collected during research cruise TN302 using a C&C C-Nav 2000 instrument system onboard the platform RV Thomas G. Thompson

description: Original (unprocessed) data collected during a Field_expedition
DOI: 10.6084/m9.figshare.7187231.v1
title: Do I win, does the company win, or do we both win? Moderate traits of the Dark Triad and profit maximization

description: ABSTRACT This article analyzes the relationship between the maximization of personal and company gains and the moderate traits of the Dark Triad. The relevance of choosing this topic lies in investigating the attitude of executives who exhibit characteristics of a moderate intensity between the strong and weak traits. It is proven that the vision and charisma of narcissistic individuals, the strategy and tactics of Machiavellian individuals, and the creativity and good strategic thinking of psychopathic individuals are differentiating characteristics that enhance successful and integrative leadership and that are far from the more accentuated and opportunistic attitudes related to the strong traits, whose practices involve dishonest actions for personal gain. This evidence creates the possibility for strengthening the research in the accounting area, especially on the behavioral approach, in order to promote its interface with psychology and clarify how personality, values, and experiences influence managers’ choices when conducting business and how workers and companies are impacted by these decisions. The study is empirical-theoretical and involves 263 managers, adopting a survey as its data collection strategy and applying a self-reporting type questionnaire. The data analysis approaches included descriptive statistics, correlations, tests of means, and logistic regressions. In this study, managers with moderate psychopathic traits showed a lower tendency to maximize profit by manipulating results. An opposite tendency was revealed for those with moderate Machiavellian traits. The combined effect of the three Dark Triad traits was significant and positive, revealing opportunistic profit maximization. These findings contribute to future studies that aim to systematically analyze moderate levels of the triad and corroborate the findings that have revealed the common characteristics of manipulation, callousness, and dishonesty when investigating the interactive effect between the traits in question.
DOI: 10.7284/113472
title: Gravimeter data collected during research cruise TN302 using a Bell BGM-3 instrument system onboard the platform RV Thomas G. Thompson

description: Original (unprocessed) data collected during a Field_expedition
DOI: 10.6084/m9.figshare.7187222
title: Adherence to the compliance program of Brazil’s anti-corruption law and internal controls implementation

description: ABSTRACT The aim of this study is to investigate the adherence of Brazilian publicly listed companies to the parameters of the anti-corruption law compliance program as well as its association with internal controls implementation. In light of the accounting scandals and corporate frauds reported in several countries, including Brazil, Law n. 12,846, known as the anti-corruption law, was approved on August 1st, 2013, and Decree n. 8,420, approved on March 18, 2013, regulated this law and defined criteria for the functioning of compliance programs. Considering that compliance programs can affect internal controls, it is important to understand the adherence of companies to their parameters as well as identifying the internal controls derived from them. The findings show a substantial degree of adherence among listed companies to the parameters of the compliance program. Additionally, the results revealed the existence of new internal controls, such as the emergence of the “compliance officer” function. A survey in the form of a questionnaire was adopted. The questionnaire was sent to companies associated with ABRASCA (Brazilian Association of Publicly Listed Companies). The final sample included 32 publicly listed companies. Paraconsistent logic was applied to analyze the data. This paper contributes by empirically showing that, in Brazil, publicly listed companies are adherent to the anti-corruption law. Furthermore, this paper reveals that higher levels of adherence to compliance programs are associated with greater implementation of internal controls.
DOI: 10.6084/m9.figshare.7187222.v1
title: Adherence to the compliance program of Brazil’s anti-corruption law and internal controls implementation

description: ABSTRACT The aim of this study is to investigate the adherence of Brazilian publicly listed companies to the parameters of the anti-corruption law compliance program as well as its association with internal controls implementation. In light of the accounting scandals and corporate frauds reported in several countries, including Brazil, Law n. 12,846, known as the anti-corruption law, was approved on August 1st, 2013, and Decree n. 8,420, approved on March 18, 2013, regulated this law and defined criteria for the functioning of compliance programs. Considering that compliance programs can affect internal controls, it is important to understand the adherence of companies to their parameters as well as identifying the internal controls derived from them. The findings show a substantial degree of adherence among listed companies to the parameters of the compliance program. Additionally, the results revealed the existence of new internal controls, such as the emergence of the “compliance officer” function. A survey in the form of a questionnaire was adopted. The questionnaire was sent to companies associated with ABRASCA (Brazilian Association of Publicly Listed Companies). The final sample included 32 publicly listed companies. Paraconsistent logic was applied to analyze the data. This paper contributes by empirically showing that, in Brazil, publicly listed companies are adherent to the anti-corruption law. Furthermore, this paper reveals that higher levels of adherence to compliance programs are associated with greater implementation of internal controls.
DOI: 10.6084/m9.figshare.7187225
title: Effects of different oral electrolyte solutions on the glycemia and water, electrolyte, and acid-base balances of healthy neonatal calves

description: ABSTRACT This work aimed to study the effects of four commercially available oral electrolyte solutions (OES), of a non-commercial OES (OES UEL), and of the lactated Ringer’s solution (LRS) administered orally, on the glycemia and water, electrolyte, and acid base balance of healthy neonatal calves. Six calves were used, all of them received the six OES, one at a time, and each treatment was performed within one day. Venous blood samples were taken, in different moments in the treatment day, for determination of total plasma protein, glycemia and blood gas analysis. Values of SID3 and plasma volume variation were calculated. Repeated measures ANOVA was used for comparison between moments and solutions. The OES studied did not induced changes of high or prolonged magnitude in the water, electrolyte, and acid base balances of the calvesIn conclusion, all OES, with the exception to OES A, led to expansion of the plasma volume. The OES B and C had an alkalizing effect while D affected glycemia and LRS increased chloremia. The OES UEL did not produce any marked effect, besides the expansion of plasma volume.
DOI: 10.6084/m9.figshare.7187219
title: Wax Behavior in Crude Oils by Pour Point Analyses

description: Crude oils containing large quantities of waxes, and in situations where sudden temperature drops occur, a crystalline network can be formed, generating flow difficulties in production, transfer and offloading lines. Despite the scientific and economic importance of this phenomenon, correlations between the behavior of petroleum in relation to its pour point are scarce in the literature. In this work, nine crude oil samples were characterized regarding density, water content, wax fraction (one- and two-dimensional chromatography), pour point, yield stress and wax appearance temperature. The results showed that the storage conditions and oil characteristics had a strong influence on the pour point. Yield stress was influenced by initial temperature of the sample, cooling rate and shear rate during cooling. Finally, the content of aromatic compounds in oil with low concentration of n-alkanes can contribute to increase the pour point.
DOI: 10.6084/m9.figshare.7187225.v1
title: Effects of different oral electrolyte solutions on the glycemia and water, electrolyte, and acid-base balances of healthy neonatal calves

description: ABSTRACT This work aimed to study the effects of four commercially available oral electrolyte solutions (OES), of a non-commercial OES (OES UEL), and of the lactated Ringer’s solution (LRS) administered orally, on the glycemia and water, electrolyte, and acid base balance of healthy neonatal calves. Six calves were used, all of them received the six OES, one at a time, and each treatment was performed within one day. Venous blood samples were taken, in different moments in the treatment day, for determination of total plasma protein, glycemia and blood gas analysis. Values of SID3 and plasma volume variation were calculated. Repeated measures ANOVA was used for comparison between moments and solutions. The OES studied did not induced changes of high or prolonged magnitude in the water, electrolyte, and acid base balances of the calvesIn conclusion, all OES, with the exception to OES A, led to expansion of the plasma volume. The OES B and C had an alkalizing effect while D affected glycemia and LRS increased chloremia. The OES UEL did not produce any marked effect, besides the expansion of plasma volume.