bluuebunny/crossref_metadata_2025 huggingface dataset:
Application of IoT technology on control system and monitoring for Cucumis Melo L. grown in greenhouse
Authors: Dung Lam Minh , Truong Quoc Bao , Nguyen Hoang Dung , Lam Van Vu
Published: October 2023

In this paper, we propose developing a system for optimally watering Cucumis Melo L. crops based on an application Internet of Things (IoT). The three components are hardware, a web application, and a mobile application. The first component was designed and implemented in control box hardware connected to collect crop datas. Soil moisture sensors are used to monitor the greenhouse, connected to the control box. The second component is a web-based application that was designed and implemented to manipulate the crop data and field information. This component applied data mining to analyze the data for predicting suitable temperature, humidity, and soil moisture for optimal future management of crop growth. The final component is mainly used to control crop watering through a mobile application on a smartphone. This allows either automatic or manual control of the user. The automatic control uses data from soil moisture sensors for water. The results showed the implementation to be useful in agriculture. The moisture content of the soil was maintained appropriately for Cucumis Melo L. growth, reducing costs and increasing agricultural productivity. Moreover, this work represents improvements to agriculture through digital innovation.
Predicting graduation grades using Machine Learning: A case study of Can Tho University students
Authors: Nguyen Minh Khiem , Huynh Van Tu , Nguyen Hung Dung
Published: October 2023

A number of factors influence a student's attainment of graduation. Besides scholastic performance within the academic curriculum, other variables such as living circumstances, gender, and choice of major significantly contribute to the probability of achieving graduation. The capacity to forecast academic performance at the time of graduation holds profound importance for universities, especially in discerning the influential factors that contribute to a student's successful completion of their educational pursuits. This study employs multiple machine learning algorithms, including K-nearest neighbor, Neural network, Decision tree, Random forest, and Gradient boosting, to prognosticate the graduation outcomes of 7,837 undergraduate students from Can Tho University during the academic year 2022. These selected students were enrolled in 16 colleges and institutes affiliated with Can Tho University. The efficacy of the employed algorithms was assessed through performance evaluation metrics encompassing accuracy, precision, recall, and F-measure. Furthermore, a 15-fold cross-validation technique was employed for validation. The findings revealed that the Random forest model yielded the most reliable predictions. The factors that significantly impact graduation grades comprise GPA, training point, residential address, college, major, and gender. Based on the experimental findings, these factors were ranked to ascertain their effects on student graduation.
Impact of dimensionality reduction techniques on student performance prediction using machine learning
Authors: Roy Koushik , Nguyen Huu-Hoa , Farid Dewan Md.
Published: October 2023

This study addresses the crucial issue of predicting student performance in educational data mining (EDM) by proposing an Adaptive Dimensionality Reduction Algorithm (ADRA). ADRA efficiently reduces the dimensionality of student data, encompassing various academic, demographic, behavioral, social, and health-related features. It achieves this by iteratively selecting the most relevant features based on a combined normalized mean rank of five feature ranking methods. This reduction in dimensionality enhances the performance of predictive models and provides valuable insights into the key factors influencing student performance. The study evaluates ADRA using four different student performance datasets and six machine learning algorithms, comparing it to three existing dimensionality reduction methods. The results show that ADRA achieves an average dimensionality reduction factor of 6.2 while maintaing comprable accuracy with other mehtods.
Effects of Steady Glucose Concentration Peritoneal Dialysis on Ultrafiltration Volume and Sodium Removal
Authors: Heimbürger Olof , Hegbrant Jörgen , Martus Giedre , Wilkie Martin , De Leon Charlotte , Carlsson Ola , Johansson Ann-Cathrine
Published: October 2023

Background

Volume overload is common in patients treated with peritoneal dialysis (PD) and is associated with poor clinical outcome. Steady concentration PD is where a continuous glucose infusion maintains the intraperitoneal glucose concentration and as a result provides continuous ultrafiltration throughout the dwell. The primary objective of this study was to investigate the ultrafiltration rate and glucose ultrafiltration efficiency for steady concentration PD in comparison with a standard continuous ambulatory PD (CAPD) dwell, using the novel Carry Life UF device.

Methods

Eight stable patients treated with PD (six fast and two fast average transporters) were investigated four times: a standard 4-hour CAPD dwell with 2 L of 2.5% dextrose solution as control and three 5-hour steady concentration PD treatments (glucose dose 11, 14, 20 g/h, initial fill 1.5 L of 1.5% dextrose solution). All investigations were preceded by an overnight 2 L 7.5% icodextrin dwell.

Results

Intraperitoneal glucose concentration increased during the first 1–2 hours of the steady concentration PD treatments and remained stable thereafter. Ultrafiltration rates were significantly higher with steady concentration PD treatments (124±49, 146±63, and 168±78 mL/h with 11, 14, and 20 g/h, respectively, versus 40±60 mL/h with the control dwell). Sodium removal and glucose ultrafiltration efficiency (ultrafiltration volume/gram glucose uptake) were significantly higher with steady concentration PD treatments versus the control dwell, where the 11 g/h glucose dose was most efficient.

Conclusions

Steady concentration PD performed with the Carry Life UF device resulted in higher ultrafiltration rates, more efficient use of glucose (increased ultrafiltration volume/gram glucose absorbed), and greater sodium removal compared with a standard 2.5% dextrose CAPD dwell.

Clinical Trial registry name and registration number

A Performance Analysis of the Peritoneal Ultrafiltration (PUF) Achieved With the Carry Life® UF, NCT03724682.
From Cardiorenal Syndrome to Chronic Cardiovascular and Kidney Disorder
Authors: Zoccali Carmine , Mallamaci Francesca , Halimi Jean-Michel , Rossignol Patrick , Sarafidis Pantelis , De Caterina Raffaele , Giugliano Robert , Zannad Faiez
Published: October 2023

The association between cardiac and kidney dysfunction has received attention over the past two decades. A putatively unique syndrome, the cardiorenal syndrome, distinguishing five subtypes on the basis of the chronology of cardiac and kidney events, has been widely adopted. This review discusses the methodologic and practical problems inherent to the current classification of cardiorenal syndrome. The term “disorder” is more appropriate than the term “syndrome” to describe concomitant cardiovascular and kidney dysfunction and/or damage. Indeed, the term disorder designates a disruption induced by disease states to the normal function of organs or organ systems. We apply Occam's razor to the chronology-based construct to arrive at a simple definition on the basis of the coexistence of cardiovascular disease and CKD, the chronic cardiovascular–kidney disorder (CCKD). This conceptual framework builds upon the fact that cardiovascular and CKD share common risk factors and pathophysiologic mechanisms. Biological changes set in motion by kidney dysfunction accelerate cardiovascular disease progression and vice versa. Depending on various combinations of risk factors and precipitating conditions, patients with CCKD may present initially with cardiovascular disease or with hallmarks of CKD. Treatment targeting cardiovascular or kidney dysfunction may improve the outcomes of both. The portfolio of interventions targeting the kidney–cardiovascular continuum is in an expanding phase. In the medium term, applying the new omics sciences may unravel new therapeutic targets and further improve the therapy of CCKD. Trials based on cardiovascular and kidney composite end points are an attractive and growing area. Targeting pathways common to cardiovascular and kidney diseases will help prevent the adverse health effects of CCKD.
Surgical and Audiological outcomes of Wet versus Dry	Temporalis	Fascia	Graft	in	Type	1 Tympanoplasty
Authors: Hussain Othman Hemn , Asaad Abdulkareem Hiwa
Published: October 2023

Objectives: Evaluate the surgical success and postoperative hearing outcome of type 1 tympanoplasty using temporalis fascia graft in its wet versus its dry fashion.

Methods: A prospective randomized comparative study which was conducted in Sulaimanyah otorhinolaryngology & head and neck surgery centre between October 2018 and November 2019  on patients with sign and symptom of tympanic membrane perforation who underwent type1 tympanoplasty in 2 groups in whom wet graft used in one group, and dry graft used in the other group, these patient followed up after 3 month for graft take and postoperative hearing.

Results: Of the 29 patients included in the study in 15 of them dry graft used and the graft take was 86.7% and in 14 of the wet graft used and the take rate was78.6%, postoperative mean hearing gain was 14.07 dB in the dry graft group and 12 dB in the wet graft group, all cases in both group had improvement in hearing (P value= 0.001), but neither wet nor dry was better than the other (P value=0.345). Graft take and hearing gain in different site and size of perforations were not significant, graft take rate was 100% in small size and 50% in subtotal perforation, hearing gain was 14.50 dB for subtotal perforation and 9.50 dB in small size perforation, mean time of wet graft group with 75.36 minutes were shorter significantly than the dry graft with 95 minutes with (P value=0.001).

Conclusion: The Nature of the temporalis fascia not affect the outcome type 1 tympanoplasty, and temporalis fascia is a good graft material regarding the success rate and hearing gain, however the wet Temporalis fascia graft use may shorten the operation time.
Epidemiology Of Neonatal Jaundice In Tikrit City: According to Neonatal Risk Factors ,2022-2023
Authors: Salih M. Al-Jiboury Firdous , Ahmed Salman Abid , R Sarhat Ashoor
Published: October 2023

Background:-  Neonatal jaundice is a common  cause of early life admission to neonatal care unite . High rate of neonatal jaundice is physiological type that need conservative management  and follow up to prevent lethal complications . A low rate of neonatal jaundice is pathological type that need treatment of the underlying causes and follow up. 

Patients and Methods:- The current study was  a cross sectional study involved 312 neonates (204 of them with jaundice and 108 without jaundice ) ,attending Salahaddin General hospital from 1 st October 2022 to 30th January 2023. The Study sample was convenient . Jaundiced and Non-jaundiced neonates were enrolled into the study when they enter the wards of paediatrics and neonatal intensive care unites in  Salahaddin General Hospital and those visits outpatient clinics of pediatricians and the general population during a free neonatal jaundice screening campaign in Tikrit City.

Results:- The prevalence of neonatal jaundice is (9.2%). The most frequent cases was having total serum bilirubin(TSB) level ≤18 milligram/dc liter(mg\dl) (84.8%).The mean ±standard deviation (SD) of hyperbilirubinemia level is (15 ± 3.366 mg\dl ) and  the high TSB level was reported among male gender(58.3%).The percent of preterm babies   was (33.3%) of total sample .The most cases had normal weight (66.7%) at time of delivery ,mean ±SD  of weight is (2698.5±693.54gram) and had no bruises or hematoma as cephalohematoma (89.2%).There was no blood diseases in about (72.5%) of total sample and no history of infection in (68.1%) of cases. The most frequent methods of feeding was breast feeding (39.7%). Regarding to time of appearance of jaundice, the most frequent cases were among those with age group (≤5 days )(89.7%) .The mean±SD  for age of neonate at time of admission is (6.2±3.6 day).Blood group incompatibility(ABO  incompatibility) was found in (60.8%) of cases with TSB level ≤18 mg/dl and (11.3%) of cases of TSB level <18 mg\dl . While Rhesus incompatibility(Rh incompatibility) was found in (13.2%) of cases with TSB level ≤18 mg/dl .

Conclusion:-The study revealed that a prevalence of neonatal jaundice is (9.2%) in Tikrit City. The most frequent cases were  those with age group (≤5 days ) at time of appearance of jaundice (89.7%). The  cases  that had  blood disease were (72.5%) with significant difference and The most recurrent cases were full term babies (66.7%) ,while preterm babies (33.3%). The most frequent cases of neonatal jaundice according to TSB≤18 mg/dl  was among those with ABO incompatibility (60.8%) and Rh compatibility (71.6%).
The impact of depression Level among elderly residents in nursing home and community: A comparative study
Authors: Yehya abed zead Walaa , Kareem khadir Ali
Published: October 2023

The percentage of the elderly is expected to nearly double, from 12% to 22%, between 2015 and 2050 due to the rapid aging of the global population. All told, this means that increase the elderly people over the age of 60 to 2 billion from 900 million. Therefore, it is anticipated that older individuals may experience particular physical and mental health issues this study was done to examine the impact of elderly people's levels of depression and to Compare the level of depression among elderly people living with their families and elderly resident in nursing homes.

         A comparative study non-probability sampling strategy was used choose a judgmental sample of 125 elderly who residents in nursing home and community by using of questionnaire composed of three part: part I demographic characteristic part II, UCLA loneliness scale part III geriatric depression scale, data is analyzed using descriptive statistical data analysis.

           The results of the study indicated that elderly in nursing home and community show moderate level of depression study reveals that elderly people at nursing home have higher level of depression than those in community as indicated by with a p-value of.001

The study conculcated by Providing social and health programs to support the elderly, as well as conducting awareness sessions for caregivers and families on how to take care of the elderly residing in the nursing home or residing with their families
Nanocellulose-based carbon nanocomposite for the electrochemical sensing application for pharmaceuticals: A review
Authors: Shalauddin Md , Basirun Wan Jeffrey , Shamima Akhter , Hashem Abu , Ab Rahman Marlinda
Published: October 2023

Biopolymers are naturally occurring polymers which have attained profound interest and are investigated widely due to their outstanding characteristics and several advantages such as cost efficiency, hydrophilicity, film formation capability, chemical inertness, non-toxicity, high mechanical integrity and biocompatibility. Cellulose is the most abundant biopolymer in the world. Nanocellulose (NC) is a cost-efficient, biodegradable, eco-friendly, biocompatible and abundant, renewable biomaterial obtained from cellulose by nanoscale isolation. The most interesting property of NC as the precursor material, is that it does not possess hierarchical structural defect. Recently, the incorporation of NC into electroconductive platforms i.e., nanostructured carbon nanocomposite is a hot topic for researchers. NC is not an electroconductive material but an ionic conductor. Availing this property NC can be incorporated with carbon-based materials. CNTs is a carbon-based material with excellent electronic properties, high electroconductive and mechanical properties. This review focuses on the application of nanocomposites containing NC and carbon nanostructured especially CNTs and their properties and sensing applications.
Synthesis and characterization of nanoscale level mono/bi-ligated metal(II) complexes
Authors: Annaraj Dr. Jamespandi
Published: October 2023

A series of nanoscale level metal complexes with bidentate (N2MCl2) and tetradentate (MN) chromophores as cisplatin analogues and intercalating agents of, [M(phen)Cl2] (1- 3), [M(bpy)Cl2] (4-6), [M(phen)2] (7-9) and [M(bpy)2] (10-12) (where respectively M = Cu(II), Ni(II) or Zn(II); phen = 1,10-phenanthroline and bpy = 2,2’-bipyridine) respectively were prepared in the present investigation. These complexes were prepared by sonochemical technique and characterized using elemental, spectral, and electrochemical techniques. Their nanorod or stick morphologies and crystalline nature were evaluated with scanning electron microscopy (SEM). Metal complexes, 1-6 are existing with two labile chlorides similar to the chemotherapeutic inorganic drug cisplatin, which may anticipate binding covalently with herring sperm DNA, While, complexes, 7-12 may undergo an intercalative mode of binding due to their structural differences relative to 1-6.
Multilayered nano Ti3C2Tx electrode: An ultrasensitive electrochemical sensor for rutin antioxidant detection
Authors: Ramadoss Jagadeesh , Sonachalam Arumugam
Published: October 2023

Multilayer two-dimensional (2D) structures (MXenes) provide promising advantages in biomedical applications. Using SEM and XRD characterization techniques, the synthesized substance was identified. Our results show that Ti3C2Tx-GCE possesses a significant number of active sites, enhancing its electrocatalytic activity and electrochemical sensing abilities for RT oxidation. The multilayered Ti3C2Tx-GCE that was produced had good electrochemical properties and acceptable pore structures. Additionally, it exhibited remarkable linearity starting from 1 to 10 μM and demonstrated high sensitivity for the electrochemical measurement of RT, with an impressively low limit of detection (LOD) of 0.345 μM. EIS studies revealed that the synthesized multilayered Ti3C2Tx possessed a significantly low charge transfer resistance and a high electron transfer rate constant. Our research lays the groundwork for designing a multilayered Ti3C2Tx network, which opens up intriguing possibilities for creating high-performance electrochemical sensors for use in biomedicine and clinical settings.
Transformative business servant leadership: Serving the society with commitment, integrity and teamwork
Authors: Yeung Shirley Mo Ching
Published: October 2023

The aim of this paper is to explore the key elements of transformative business servant leadership for improving the attributes of professional service providers for transformation under COVID-19. Collected through surveys on transformative servant leadership in business management from September 2021 to January 2022, quantitative results indicate that the independent variables, Empowering others, Self-management, and Being moral and ethical are found to have a significant influence on serving society. The independent variables for empowerment and self-management to serve the society identified are Teamwork, Humility, and Vision. The attributes of transformational servant leadership are seldom studied for improving the ways of serving society. With these findings, professional service organizations shall have an idea to re-design continual professional development (CPD) training for developing transformative business servant leaders.
Cavitron extraction of xylem water suggests cryogenic extraction biases vary across species but are independent of tree water stress
Authors: Duvert Clément , Barbeta AdriÃ  , Hutley Lindsay , Rodriguez Leidy , J. Irvine Dylan , Taylor Andrew
Published: October 2023

Cryogenic vacuum distillation (CVD) is a widely used technique for
extracting plant water from stems for isotopic analysis, but concerns
about potential isotopic biases have emerged. Here, we leverage the
Cavitron centrifugation technique to extract xylem water and compare its
isotopic signature to that of CVD-extracted stem water as well as source
water. Conducted under field conditions in tropical northern Australia,
our study spans seven tree species naturally experiencing a range of
water stress levels. Our findings reveal a significant deuterium bias in
CVD-extracted bulk stem water when compared to xylem water (median bias
–14.9‰), whereas xylem water closely aligned with source water (median
offset –1.9‰). We find substantial variations in deuterium bias among
the seven tree species (bias ranging from –19.3 to –9.1‰), but
intriguingly, CVD-induced biases were unrelated to environmental factors
such as relative stem water content and pre-dawn leaf water potential.
These results imply that inter-specific differences may be driven by
anatomical traits rather than tree hydraulic functioning. Additionally,
our data highlight the potential to use a site-specific deuterium
offset, based on the isotopic signature of local source water, for
correcting CVD-induced biases.
Digital lean phenotyping methods in the context of wheat variety testing – the cases of canopy temperature and phenology
Authors: Treier Simon , Roth Lukas , Hund Andreas , Kirchgessner Norbert , Aasen Helge , Walter Achim , Herrera Juan M.
Published: October 2023

Plant phenotyping plays a crucial part in the development of new crop
genotypes. In this study, the applicability of relatively simple
commercially available digital phenotyping devices was tested and
improved in the context of wheat variety testing. Aerial thermography is
used to evaluate the performance of genotypes by measuring canopy
temperature (CT). Because lightweight thermal cameras for drones are
prone to significant thermal drift effects due to a lack of a signal
stabilizing cooling, we propose a new approach to analyze drone based
thermal images. Through the inclusion of covariates such as trigger
timing and the position of the drone relative to measured plots,
temporal trends and viewing-geometry related effects could be mitigated,
which improved the CT measurements. Correlations between measurements on
270 experimental wheat plots taken within 20 min were very strong (R =
0.99) and highly genotype specific with generalized heritabilities
> 0.95 in many cases. In a second experiment, autonomous
PhenoCams mounted on poles 12 m above the field were evaluated for their
suitability to track main phenological stages and senescence as a
replacement for time consuming manual field scorings. Senescence and
maturity of wheat could be tracked reliably in the field for three
subsequent seasons with strong correlations between field-scorings and
image-based estimates (R > 0.8). For emergence and heading,
achieved correlations were poor. Both experiments demonstrated how
image-based phenotyping with a comparably simple setup can be used to
derive high quality data relevant in the evaluation of the performance
of wheat genotypes in the field.
RESILIENCE IN AGRICULTURE: IS THERE THEORETICAL AND METHODOLOGICAL CHAOS?
Authors: Grzelczak Marlena , Kurdyś-Kujawska Agnieszka , Soliwoda Michał
Published: October 2023

The increasingly volatile conditions of doing business and the existence of societies are a clear reason to explore the category of resilience. The article aims to present and structure selected theoretical and methodological problems concerning resilience in agriculture. The results of a bibliometric analysis indicate a research gap referring to the category of financial resilience. The category of ‘resilience’ is based on relatively modern concepts from business management, particularly those close to risk management theory. Identifying and measuring capacities to build and strengthen resilience seems to be very important. Quantitative and qualitative methods may be used to explore the category ‘financial resilience’ in agriculture. There has been a noticeable research gap in agricultural finance to fill in. The indicator system for measuring the resilience of agricultural enterprises/farms has some limitations related to the aggregated nature of some financial categories. It would be advisable to develop a global measure of risk resistance in parallel (e.g., in the form of a synthetic index).
A systematic review of clay shale research development for slope construction
Authors: Fitri Siti N. , Surjandari Niken S. , As’Ad Solihin
Published: October 2023

The issue of stability controlling cutting slopes is particularly important in clay-shale slopes, a typical expanding sedimentary layer with poor engineering geological conditions and mechanical characteristics. Therefore, research on the causes of failure and remedies for clay-shale cutting slopes is required to serve as an overview for handling and preserving clay-shale slopes in identical conditions. However, the trusted information about the need for further related clay shale research and clay shale in slope stability has yet to be specifically presented. This review study summarizes the published research for clay shale beginning in 1980, presents a bibliometric analysis to examine the published research based on year and country, and provides various study trends in cluster diagram using the VOSviewer program. The analysis also summarized some key goals, effective methodology, and significant findings from the most recent studies to extract information from them that would benefit future research. In conclusion, the results show the need for developing research to fill the knowledge gap regarding clay shale, landslide, and clay mineralogy. In addition, the clay shale slope analysis has revealed the need for additional research into dynamic force and its deformation.
A note on dictatorship, liberalism and the Pareto rule
Authors: Boricic Branislav
Published: October 2023

This note presents a short comment and explanation of the approach and results presented in my previous papers published in this journal. I have divided the traditional social choice axioms, introduced by Kenneth Arrow and Amartya Sen, into two classes, based on their linguistic and mathematical complexity. The first class consists of ?the unrestricted domain? and ?the independence of irrelevant alternatives?, (Arrow, 1963; (Sen, 1970b;Maskin, 2020), which need a higher-order language, and can be treated as meta-axioms. The second class contains a group of linguistically simpler axioms, such as ?dictatorship?, ?liberalism? and ?the Pareto rule?. Naturally, it is possible to make an easier logical analysis of the deductive properties and relationships between the axioms belonging to the second class, and the paper explains a method for their simplification. The basic conclusion is that after these simplifications, we obtain a fragment of the traditional Arrow-Sen theory in which we can also prove well-known impossibilities, including the counterparts of Arrow?s and Sen?s theorems. I consider that the value of each simplified approach lies in providing an opportunity to a wider circle of readers to better understand the basic ideas, results and spirit of traditional Social Choice Theory.
Corporate Monitoring and Misreporting: The Role of Rules-Based and Principles-Based Accounting Standards
Authors: Fang Li , Pittman Jeffrey , Zhang Yinqi , Zhao Yuping
Published: October 2023

Prior research provides some evidence that strict corporate monitoring constrains financial misreporting. We examine whether the efficacy of various corporate monitoring mechanisms hinges on the nature of accounting standards—rules-based standards (RBS) versus principles-based standards (PBS)—in place. We generally document that the negative association between the likelihood of misstatements and tough monitoring by audit committees, boards, external auditors, and the SEC is more pronounced under RBS than under PBS. This evidence collectively suggests that most corporate gatekeepers fulfill their monitoring obligations primarily through ensuring better compliance with detailed standards when the applicable standards are more specific and leave less room for discretion. Although some prior studies document higher financial reporting quality under PBS, our results imply that it is important for regulators to also consider the potentially higher monitoring efficacy under RBS when setting accounting standards.

Data Availability: Data are available from the public sources cited in the text.

JEL Classifications: M40; M42.
Self-Interest or Public Interest: The Role of Incentive Schemes in Public Sector Employees’ Decisions
Authors: Akinyele Kazeem O. , Demek Kristina C. , Tian Yu
Published: October 2023

Changes in public sector management systems have resulted in public sector organizations adopting business models similar to private corporations. Using two experiments that vary in the service quality provided to public sector constituents, this study examines how different incentive schemes impact public sector employees’ decision-making. We find that performance-based incentive schemes in the public sector increase employees’ self-interest and lead them to focus more on maximizing their personal wealth (which is aligned with organizational economic efficiency) at the expense of service quality to public sector constituents (i.e., public interest). However, we also find that employees’ decisions are more focused on service quality and less on wealth maximization when their decisions may negatively impact public sector constituents. Overall, we find that employees who receive fixed compensation are more likely to consider how their decisions impact public service quality and are less likely to focus on personal wealth maximization.

JEL Classifications: H11; L33; M21; M41.
Impact of Blockchain on Improving Taxpayers’ Compliance: Empirical Evidence from Panel Data Model and Agent-Based Simulation
Authors: Lee Eugene Y. , Leeroy Gordon C. , Leeroy Wesley
Published: October 2023

The purpose of this study is to examine the impact of blockchain technology on taxpayer compliance among U.S. taxpayers, using it as a case study. It aims to explore the critical factors affecting blockchain technology applications in tax compliance systems. We first utilized a panel data model to establish empirical parameters linking audit intensity and qualification rates of Internal Revenue Service (IRS) tax returns. We then applied these parameters to an agent-based simulation model powered by artificial intelligence. We showed that integrating blockchain technology can effectively address noncooperative behavior and reduce the tax gap. Moreover, we identified two key factors—the improvement of the IRS’s efficiency and increased punishment—that can accelerate the development of blockchain technology in the tax compliance system. Our research adds to the existing literature on applications of agent-based simulation models in tax compliance systems and provides policy implications for promoting the use of blockchain technology.

Data Availability: Data are available from the public sources cited in the text.
Do CDP’s Disclosure Requests Constitute Selective Disclosures?
Authors: Martin Xiumin
Published: October 2023

As the awareness of environmental, social, and governance (ESG) issues increases, many data vendors have emerged to meet society’s demand for ESG information. Among many roles that CDP plays, an important one is to serve as an information intermediary facilitating the communication between companies and their stakeholders. This study discusses the practices at CDP intended to enhance firm disclosure of ESG information by focusing on its disclosure request policy. It raises the concern that such practice might constitute selective disclosures of material information, thereby violating Regulation Fair Disclosure.

JEL Classifications: M14; M41; M48.
Corporate Tax Benefits from Hometown-Connected Politicians
Authors: Cao Chunfang , Cheng C. S. Agnes , Xia Changyuan , Xie Jing , Zeng Cheng
Published: October 2023

This study examines whether politicians exhibit hometown favoritism in assigning preferential corporate income tax rates. We find that firms with hometown connections to incumbent provincial leaders experience favorable tax treatment. This effect is more pronounced when those leaders have strong hometown preferences and weaker when they have a strong incentive to seek promotion, suggesting that social incentives are the primary drivers of the effects on corporate tax benefits of hometown favoritism by politicians. Moreover, this effect is intensified when members of senior management have personal connections with the provincial leader. The mechanism test reveals that the provincial governments tend to qualify connected firms for preferential tax policies under their jurisdictions. Overall, our results suggest that hometown favoritism by politicians promotes tax benefits for business entities.

Data Availability: Data are available from the public sources cited in the text.

JEL Classification: H26; H71; M48.
Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?
Authors: Ferguson Andrew , Hu Cecilia Wei , Lam Peter
Published: October 2023

This study investigates the economic consequences of the IFRS 3 (2008) requirement for fair valuing earnouts. Using a hand-collected sample of earnout fair value estimates in acquisitions completed by Australian firms, we find that a significant portion of acquirers overstate initial earnout liabilities and strategically reverse them as operating gains to boost post-M&A earnings. These overstatements are more pronounced when acquirers face investment- and performance-related pressure but attenuated in the presence of high-quality auditors and debt-financed deals. Acquirers also obfuscate earnout-related disclosures, inhibiting investors’ assessment of earnout values. By doing so, managers extend their tenure. Further analysis reveals that IFRS 3 (2008) leads to a significant increase in both the frequency and magnitude of earnouts in public acquirers’ transactions. Overall, we highlight the accounting benefit of earnouts for acquirers under IFRS 3 (2008), with implications for investors, analysts, auditors, and standard setters.

Data Availability: Data are available from the public sources cited in the text.

JEL Classifications: G34; M41.
New York Presbyterian-Brooklyn Methodist Hospital’s Quality Improvement Project Targeting High A1C Levels
Authors: Zilberman Stephanie , Vidovic Jovana , Tun Nay Min , Tun Thwe Thwe , Leong Alfred , Conner David
Published: October 2023

Quality Improvement Success Stories are published by the American Diabetes Association in collaboration with the American College of Physicians and the National Diabetes Education Program. This series is intended to highlight best practices and strategies from programs and clinics that have successfully improved the quality of care for people with diabetes or related conditions. Each article in the series is reviewed and follows a standard format developed by the editors of Clinical Diabetes. The following article describes a Brooklyn, NY, hospital’s initiative to reduce high A1C rates among its patients.
Influence of post-processing heat-treatment on the mechanical performance of AISI 410L stainless steel manufactured by the L-DED process
Authors: Sousa Jurandir Marcos Sá de , Pereira Milton , Cruz Juliane Ribeiro da , Thiesen Júnior Anselmo , Ferreira Henrique Santos , Gutjahr Jhonattan
Published: October 2023

Additively manufactured martensitic stainless steel components can combine complex geometry with superior mechanical and corrosion performance. In this work, the mechanical performance of AISI 410L processed by laser directed energy deposition (L-DED) additive manufacturing using previously optimized parameters is assessed. Microstructure, hardness, tensile strength, and Charpy impact toughness are evaluated in the as-built and heat-treated conditions. Four heat-treatment routes are investigated: (I) austenitization and water quenched, and austenitization, water quenched, and tempered at (II) 300, (III) 450, and (IV) 600 °C, followed by air cooling. The results show that, for tempering temperatures up to 450 °C, the hardness, yield strength, and ultimate tensile strength show an increasing trend when compared with the as-built condition and reference commercial standard (annealed AISI 410) because of microstructure refinement induced by recrystallization. Tempering at 600 °C, on the other hand, enhances the ductility of the specimens, accounting for an increased deformation until fracture and superior Charpy impact toughness. In summary, this work demonstrates that, for all tested conditions, the tensile strength of the AISI 410L additively manufactured by L-DED outperforms that of the standardized commercial AISI 410 martensitic stainless steel, and that post-processing heat-treatments can be used to further enhance toughness and ductility, making it even more competitive.
Risk Assessment of Noise Pollution in a Cement Plant: Perspectives and Recommendations
Authors: Toure Habib , Baïla Diédhiou Bocar , Amadou Toure Cheik , Roseline Diatta Armandine Eusebia
Published: October 2023

Introduction: noise is an acoustic phenomenon producing an auditory sensation considered unpleasant or annoying.Exposure to high sound levels over 85 dB(A) can affect the auditory system and other extra-auditory systems  Our study had the general objective of evaluating the impact of noise related to noise exposure in the Lafarge Holcim Guinea factory.
Material and methods: This was a prospective descriptive study lasting 6 months from March 01, 2022 to September 01, 2022. It focused on the 150 workers at the Lafarge Holcim Guinea plant and their work areas.
Results: during our study, we recorded 131 workers who met our selection criteria. Our study population was young with an average age of 40.7 years with extremes of 26-53 years. About the measurement 3 areas out of 10 had a noise level above 85 dB(A). The most frequent signs felt during or after work were whistling/buzzing with 55%. Only 48.1% regularly used this PPE and caps were the most used PPE.
Conclusion: at the end of this study, it appears that the workers are mainly exposed to noise and have hearing problems. Despite the availability of PPE, many workers do not use it; however, better communication on the risks associated with noise pollution and the establishment of regular supervision of the correct wearing of PPE would improve the protection and safety of workers.
STRUKTUR BERPIKIR KRITIS SISWA DALAM MENYELESAIKAN MASALAH MATEMATIKA
Authors: Baidawi Muhammad , Mahardhika Liza Tridiana , Kotimah Kusnul
Published: October 2023

The purpose of this study is to describe the structure of students' critical thinking processes in solving mathematical problems. This research is a descriptive qualitative research with four research subjects. Based on the results of the study, it was found that 1) the stages of students' critical thinking processes in solving mathematical problems include, a) clarification, b) assessment, c) inference, and d) strategies. 2) Students go through all stages of the critical thinking process in solving problems. 3) Students' critical thinking processes in solving mathematical problems are not always sequential. 4) The critical thinking process of each student is different. 5) stages of thinking starting from the assessment stage, clarification, inference then strategies.
La formación especializada en comunicación de la moda en España. Un análisis comparativo de los másteres en el ámbito universitario
Authors: Moreno-Albarracín Belén , Villena-Alarcón Eduardo , Cristófol-Rodríguez Carmen , Christensen Sabina
Published: October 2023

El interés que genera la moda se ha visto reflejado también en el ámbito académico. En España se ha producido una proliferación de investigaciones que han contribuido al reconocimiento de la moda como diciplina académica. Sin embargo, resulta necesario que el conocimiento sobre moda quede reflejado en los itinerarios formativos de los diferentes posgrados para que el campo de estudio continúe hacia su consolidación. Con el interés de contribuir a mejorar la calidad de los programas de máster, la consiguiente investigación tiene por objetivo poner de manifiesto la situación actual de los estudios de posgrado sobre comunicación de la moda ofertados en España. Para alcanzarlo, se plantea un estudio exploratorio, con una metodología mixta, basado en un análisis de contenido de los programas académicos. Entre las variables a analizar, destacan el número de promociones, la media de alumnos por curso académico, las salidas profesionales ofertadas y los itinerarios formativos incluidos en las guías docentes. Asimismo, los datos resultantes se cotejaron con la percepción de los responsables de los diferentes programas de posgrados analizados para ofrecer una primera aproximación al panorama reciente de estos programas formativos. Los resultados obtenidos reflejan una predominancia de títulos propios impartidos en universidades privadas, con un perfil de estudiante homogéneo y una constante actualización de las guías docentes.
The Investigation of Indoor Air Temperature Effects for Different Types of Window Dimensions Using CFD Simulation
Authors: Mohd Nasir Siti Shareeda , Mohd Fohimi Nor Azirah , Hussin Norasikin , Mahmod@Wahab Rohidatun , Sulong Nurulsaidatulsyida
Published: October 2023

Windows plays an important role in heat transfer and natural ventilation in buildings. In the field of building design, the challenge is to provide a thermally comfortable indoor environment that requires the least energy consumption to maintain. One of the energy reduction alternatives that can be incorporated into modern building design is the installation of efficient windows. The windows should allow thermally acceptable indoor air quality and have a pleasant design while being energy efficient. Good thermal conditions in school buildings, especially learning spaces, promote the educational process. Unfulfilling comfort levels can reduce the lecturers’ and students' physical and intellectual performance. One of the variables that affect the thermal comfort condition is indoor air temperature. The purpose of this study is to investigate the effect of window size on indoor air temperature by using Computational Fluid Dynamics (CFD) simulation. The selected classroom at Universiti Teknologi MARA (UiTM) Permatang Pauh, Pulau Pinang will be used as a case study. The field measurement result can be used to validate the simulation result. The simulation result will be compared to standard regulations set by the American Society of Heating, Refrigeration, and Air Conditioning Engineers (ASHRAE) Standard 55-2017. Three different sizes of windows have been chosen in this study which are double, triple, and quadruple-glazed windows. The validation result shows the percentage difference in indoor air temperature between the experimental and simulation is 1.04 %. The result found double and triple-glazed windows show the value of temperature under the range set by ASHRAE Standard 55-2017. The selection of triple-glazed windows is more suitable because the brightness of the classroom meets the criteria for the absence of direct solar radiation. In conclusion, the size of the window shows the performance in terms of heat transfer and indoor air temperature of the classroom.
Development and Simulation Via Flexsim for Kitting Trolley Design of Rear Car Seat Assembly Process
Authors: Nasir Nursalbiah , Sarimi Ahmad Fikri , Rashid Helmi , Azis Nurul Atikah
Published: October 2023

It was discovered that the material retrieval system used for a Sweden brand car seats assembly lines (RB40% and RM60%) in a local seat assembly company was not systematic in its arrangement of the assembly parts and only had a rack trolley that carried all the assembly parts in a poly-box. The workers had to waste time to pre kit the parts prior to assembly process thus could not meet production target. Although kitting trolleys implementation was generally known to help pre-kit earlier at logistic/warehouse department, the fabrication cost and long-term benefit would be affecting company decision to implement kitting trolley in the production line. The study aims to validate kitting trolley implementation efficiency prior to trolley actual fabrication by computer aided simulation. Project started from feasibility study of existing kitting rack trolley in market to conceptual design to detailed design and simulation analysis. Detailed design of the kitting trolley was produced and from the design, time study showed that assembly process per carseat was reduced. Flexsim kitting trolley simulation predicted that the number of car seats produced per day is higher than production quantity target (24 seats per day) for RB40% but still below production target for RB60%. Nonetheless, both showed improvement of hence improving of quantities hence increase company’s productivity and eliminate waste of time.
NIGERIA: COMPOSITE INDICATOR OF FOOD INSECURITY IN ITS CONFLICT AFFECTED REGIONS AND ITS DETERMINANTS. A HETEROSCEDASTICITY CONSISTENT TOBIT MODEL
Authors:   Institute of Food Security, Environmental Resources and Agricultural Research, Federal University of Agriculture, Abeokuta, Ogun State, Nigeria, OYEKALE Tolulope Olayemi , OYEKALE Abayomi Samuel ,   Department of Agricultural Economics and Extension, North-West University Mafikeng Campus, South Africa
Published: October 2023

Abstract: Conflicts constitute some negative influences on households’ economic activities. In Nigeria, the past few years have witnessed progressive crises in some states and the growing level of insecurity is affecting households’ economic livelihoods. This paper analyzed the determi nants of food insecurity indicator in conflict-affected regions in Nigeria. The data were collected in 2017 from 582 respondents in the North East, North-central, and South-South zones. The data were analyzed with Principal Component Analysis (PCA) and heteroscedasticity consistent Tobit regression. The results showed that in the combined data, the average number of days per week that respondents relied on less preferred food, limited food portions, and reduced the number of meal per day were 3.42, 2.68 and 2.33, respectively. The PCA was used to generate indicator of food insecurity, with North-East, Northcentral, and South-South zones having average indices of 0.16, -0.09 and -0.02, respectively. The Tobit regression results revealed that in the combined data, food insecurity was promoted by household size, urban residence and receipt of remittances, but reduced by unchanged income, credit purchase and reliance on food aid. In north central, food insecurity was promoted by receipt of remittances, but reduced by ability to grow own crops. In the north eastern zone, food insecurity was promoted by urban residence, income increased, and increase in food prices, but declined by income unchanged, and pension income. In the South-South zone, food insecurity was promoted by household size, urban residence and receipt of remittance income, but declined by credit purchase and unchanged income. It was concluded that addressing food insecurity among residents in conflict-affected areas requires preferential assistances to large families, urban residents, and those with high dependence on remittances. However, the promotion of initiatives for credit purchase, food aid the and ability to grow own crops are potentially able to reduce food insecurity. Keywords: Food insecurity, conflict, remittances, food aid, credit, Nigeria.