bluuebunny/crossref_metadata_2025_split huggingface dataset:
Compliance behaviour from the holistic human nature perspective
Authors: Fidiana Fidiana 
Published: February 2020

Purpose
Previous studies on tax compliance have not internally failed to consider why individuals avoid tax payments. The purpose of this paper is to explore the compliance behaviour of Indonesian taxpayers from holistic human nature perspectives including their rational, social and spiritual values.

Design/methodology/approach
This paper adopts the tabayyun approach, an interpretive conceptualised methodology using Islamic knowledge to explore taxpayers' rational, social and spiritual realities.

Findings
Tax compliance is influenced by holistic factors: personal economic rational, social consensus and spiritual beliefs. Rational taxpayers distrust tax authority and see tax payments as an economic decision (i.e. costs and benefits) that reduces/increases wealth. So, they tend to avoid or reconfigure payments. Opposite to economic rationally is the societal pressure upon taxpayers to converge to being an acceptable citizen with legitimate businesses. Under this view, no mistrust against tax authority exists. As for the spiritual factor, tax payments are seen as religious duties like zakat that ought to be paid for achieving spiritual alleviation.

Research limitations/implications
Due to the research approach, this study results may lack generalisation. Future research can expand broader understanding of religious belief in corporation with compliance behaviour.

Practical implications
In the tax policy context, this study recommends to take into consideration religious levy being included in the tax system. This study also argues substituting tax with zakat. In Indonesia, religious levy takes more essential roles in the spiritual domain rather than economical domain.

Social implications
It is difficult to expect tax compliance to be an internal compliance because the source of the command is of an external origin. It is considered as a new concept of wealth distribution that comes from an internal attribute. For states that have religious population as Indonesia, religious values become communal bonds that more dominantly form self-identity at both physical and mental levels. Hence, it is very essential for the state to consider the inclusion of religious values or teachings to the regulation, if the state wants such regulation to be adhered significantly by people. The collection instrument whose bonds originated in religious moral/spiritual values can raise the awareness and compliance voluntarily because the command source is internal and autonomous.

Originality/value
This study fills the gaps in the taxation literature by incorporating a spiritual perspective, instead of rational and social domains.
‘It's like sludge green’: young people's perceptions of standardized tobacco packaging in the UK
Authors: MacGregor Andy , Delaney Hannah , Amos Amanda , Stead Martine , Eadie Douglas , Pearce Jamie , Ozakinci Gozde , Haw Sally 
Published: February 2020

AbstractBackground and AimsStandardized tobacco packaging was introduced in the United Kingdom in May 2016, together with larger graphic warnings. This study explored young Scottish people's awareness of and perceptions about standardized tobacco packaging in the United Kingdom.DesignQualitative study using 16 focus groups conducted February–March 2017.SettingFour schools in Scotland based in areas of differing socio‐economic status (high versus medium/low) and two levels of urbanity (large urban versus small town/other urban).ParticipantsEighty‐two S2 (13–14 years) and S4 (15–16 years) students who were smokers or at‐risk non‐smokers.MeasurementsFocus groups explored perceptions of standardized packaging and health warnings. The qualitative data underwent thematic analysis.FindingsViews about standardized packaging were generally negative. Packs were described as being unattractive, drab and less appealing than non‐standardized versions. The new health warnings generated negative affective, often aversive, responses. These varied depending on the image's perceived ‘gruesomeness’ and authenticity. Most participants thought that the impact would be greatest on young non/occasional smokers. There were divergent views about whether established smokers would be affected.ConclusionsThe introduction of standardized tobacco packaging and new larger graphic health warnings in the United Kingdom seems have reduced the perceived attractiveness of cigarette packs among young people in the United Kingdom who smoke or are at elevated risk of becoming smokers, disrupting positive brand imagery (the brand heuristic), increasing the salience of health warnings and contributing to denormalizing smoking.
City checking: Piloting the UK's first community‐based drug safety testing (drug checking) service in 2 city centres
Authors: Measham Fiona 
Published: February 2020

AimsTo explore the feasibility of delivering community‐based drug safety testing (drug checking), to trial service design characteristics and to compare with festival‐based testing.MethodsIn total, 171 substances of concern were submitted on 5 dates at 3 venues in 2 UK cities and tested using up to 6 analytical techniques. Test results and harm reduction advice were distributed directly to over 200 service users through 144 tailored healthcare consultations, to stakeholders, and through early warning systems, media and social media alerts.ResultsThe 171 samples were submitted and identified as MDMA (43.3%), cocaine (12.9%), ketamine (12.9%), various psychedelics submitted by students, and heroin and a synthetic cannabinoid submitted by rough sleeping communities, with 76% of samples' test results as expected. The 144 primary service users identified as 91.7% white, 68.1% male, with an average age of 26.7 years. Reported harm reduction intentions included alerting friends and acquaintances (37.5%), being more careful mixing that substance (35.4%), lowered dosage (27.8%), disposal of further substances (6.9%) and additionally 2.8% handed over further substances for verified destruction.ConclusionCommunity‐based drug safety testing (drug checking) was piloted for the first time in the UK—within a drugs service, a community centre and a church—with consideration given to meso‐level operational feasibility and micro‐level behavioural outcomes. Service design characteristics such as venue, day of week, prior publicity, service provider, and direct and indirect dissemination of results all may impact on outcomes. Future studies should consider cost–benefit analyses of community and event‐based testing and context‐appropriate macro, meso and micro‐level evaluations.
Are apoptosis‐determining techniques useful to establish an early diagnosis of acute graft‐vs‐host disease in pediatric patients under treatment with multiple drugs?
Authors: Morán‐Villaseñor Edna , Serrano‐Pacheco Cecilia , Orozco‐Covarrubias Luz , Murata Chiharu , Rodríguez‐Jurado Rodolfo , Olaya‐Vargas Alberto , Saez‐de‐Ocariz Marimar 
Published: February 2020

AbstractBackgroundThere are no pathognomonic histopathological features to distinguish acute graft‐vs‐host disease (aGVHD) from skin drug reactions (SDRs) in pediatric patients with multiple drug regimens that have received blood transfusions and/or transplants. We aimed to determine if the addition of apoptosis markers is helpful to distinguish aGVHD from SDRs in these patients.MethodsSkin biopsy specimens from patients with a clinical diagnosis of aGVHD or SDRs were evaluated for the presence of apoptotic bodies, satellitosis, interface damage, vasculitis, and inflammatory infiltrate on H&E stain. Information was completed with apoptotic markers (transferase‐mediated dUTP nick end‐labeling [TUNEL], bcl‐2, and caspase‐3).ResultsThe skin biopsy specimens of 32 patients with aGVHD and 11 with SDRs were included for study. Only the number of apoptotic keratinocytes per 10 high‐power fields (hpf) showed a significant difference between both groups (P = 0.02); the presence of ≥4 apoptotic keratinocytes per 10 hpf was identified as the optimal cut‐off point to discriminate aGVHD from SDRs. No SDRs cases had follicular apoptotic cells. TUNEL, bcl‐2, and caspase‐3 determination showed no difference between both groups.ConclusionsThe presence of ≥4 apoptotic keratinocytes per 10 hpf (in aGVHD) and the absence of follicular apoptotic cells (in SDRs) might be a useful marker to distinguish between them.
Emergence stages of permanent teeth in twins: A comparative study
Authors: Oz Esra , Kırzıoglu Zuhal 
Published: February 2020

AbstractBackgroundThe relative effects of genetic factors on the timing of tooth eruption can be demonstrated through twin studies; however, twin studies on the eruption time of permanent teeth were limited.AimTo compare the emergence stages of permanent teeth in twins and non‐twin children.DesignA total of 480 patients aged from 5.0 to 13.11 years who attended to the Department of Pediatric Dentistry for any dental reason were included in the study. Twins were compared with the control group in terms of the emergence stages for all permanent teeth.ResultsAt the age of 5 years, girls in the control group showed statistically significant differences related to the central incisors, the first molars in the mandibular dentition and the first molars in the maxillary dentition, showing more advanced emergence stages. In the 6‐ to 8‐ and 12‐ to 13‐year‐old age groups, no gender‐related differences in emergence stages were observed. Gestation age was found to have a statistically significant effect on the emergence stages of permanent teeth. There were no statistically significant differences between birthweights and tooth emergence stages in twins.ConclusionLongitudinal studies are needed to determine whether there is a strong genetic effect on emergence stages of permanent teeth in twins.
A novel sleep stage scoring system: Combining expert‐based features with the generalized linear model
Authors: Gunnarsdottir Kristin M. , Gamaldo Charlene , Salas Rachel Marie , Ewen Joshua B. , Allen Richard P. , Hu Katherine , Sarma Sridevi V. 
Published: February 2020

AbstractIn this study, we aim to automate the sleep stage scoring process of overnight polysomnography (PSG) data while adhering to expert‐based rules. We developed a sleep stage scoring algorithm utilizing the generalized linear modelling (GLM) framework and extracted features from electroencephalogram (EEG), electromyography (EMG) and electrooculogram (EOG) signals based on predefined rules of the American Academy of Sleep Medicine (AASM) Manual for Scoring Sleep. Specifically, features were computed in 30‐s epochs in the time and frequency domains of the signals and were then used to model the probability of an epoch being in each of five sleep stages: N3, N2, N1, REM or Wake. Finally, each epoch was assigned to a sleep stage based on model predictions. The algorithm was trained and tested on PSG data from 38 healthy individuals with no reported sleep disturbances. The overall scoring accuracy reached on the test set was 81.50 ± 1.14% (Cohen's kappa, ). The test set results were highly comparable to the training set, indicating robustness of the algorithm. Furthermore, our algorithm was compared to three well‐known commercialized sleep‐staging tools and achieved higher accuracies than all of them. Our results suggest that automatic classification is highly consistent with visual scoring. We conclude that our algorithm can reproduce the judgement of a scoring expert and is also highly interpretable. This tool can assist visual scorers to speed up their process (from hours to minutes) and provides a method for a more robust, quantitative, reproducible and cost‐effective PSG evaluation, supporting assessment of sleep and sleep disorders.
Exploring juror evaluations of expert opinions using the Expert Persuasion Expectancy framework
Authors: Martire Kristy A. , Edmond Gary , Navarro Danielle 
Published: February 2020

PurposeFactfinders in trials struggle to differentiate witnesses who offer genuinely expert opinions from those who do not. The Expert Persuasion Expectancy (ExPEx) framework proposes eight attributes logically relevant to this assessment: foundation, field, specialty, ability, opinion, support, consistency, and trustworthiness. We present two experiments examining the effects of these attributes on the persuasiveness of a forensic gait analysis opinion.MethodsJury‐eligible participants rated the credibility, value, and weight of an expert report that was either generally strong (Exp. 1; N = 437) or generally weak (Exp. 2; N = 435). The quality of ExPEx attributes varied between participants. Allocation to condition (none, foundation, field, specialty, ability, opinion, support, consistency, trustworthiness) determined which attribute in the report would be weak (cf. strong; Exp. 1), or strong (cf. weak; Exp. 2).ResultsIn Experiment 1, the persuasiveness of a strong report was significantly undermined by weak versions of ability, consistency, and trustworthiness. In Experiment 2, a weak report was significantly improved by strong versions of ability and consistency. Unplanned analyses of subjective ratings also identified effects of foundation, field, specialty, and opinion.ConclusionsWe found evidence that ability (i.e., personal proficiency), consistency (i.e., endorsement by other experts), and trustworthiness (i.e., objectivity) attributes influence opinion persuasiveness in logically appropriate ways. Ensuring that factfinders have information about these attributes may improve their assessments of expert opinion evidence.
Food‐symptom diaries can generate personalized lifestyle advice for managing gastrointestinal symptoms: A pilot study
Authors: Clevers Egbert , Nordqvist Alex , Törnblom Hans , Tack Jan , Masclee Ad , Keszthelyi Daniel , Van Oudenhove Lukas , Simrén Magnus 
Published: February 2020

AbstractBackgroundGastrointestinal (GI) symptoms have a heterogeneous pathophysiology. Yet, clinical management uses group‐level strategies. There is a need for studies exploring personalized management options in patients with GI symptoms. From diaries of GI symptoms, food intake, and psychological distress, we extracted and validated personalized lifestyle advice. Secondly, we investigated group‐level GI symptom triggers using meta‐analysis.MethodsWe collected 209 diaries of GI symptoms, food intake, and psychological distress, coming from 3 cohorts of patients with GI symptoms (n = 20, 26, and 163, median lengths 24, 17, and 38 days). Diaries were split into training and test data, analyzed, and the triggers emerging from the training data were tested in the test data. In addition, we did a random effects meta‐analysis on the full data to establish the most common GI symptom triggers.Key ResultsAnalysis of the training data allowed us to predict symptom triggers in the test data (r = 0.27, P < .001), especially in the subset of patients with a strong global association between lifestyle factors and symptoms (r = 0.45, P < .001). Low exposure to these triggers in the test data was associated with symptom reduction (P = .043). Meta‐analysis showed that caloric intake in the late evening or night predicted an increase in GI symptoms, especially bloating. Several food‐symptom associations were found, whereas psychological distress did not clearly lead to more severe GI symptoms.Conclusions & InferencesDiaries of GI symptoms, food intake, and psychological distress can lead to meaningful personalized lifestyle advice in subsets of patients.
An unusual and severe presentation of rheumatoid arthritis in the temporomandibular joint
Authors: Burns M. , Chapman S. , Creedon A. , Bailey M. 
Published: February 2020

AbstractRheumatoid arthritis is a common autoimmune inflammatory disease that can present within the temporomandibular joints. The common features include: condylar flattening, reduced joint space and osteophyte formation, resulting in pain, reduced mouth opening and muscle spasm. We present an unusually severe case of rheumatoid arthritis within the temporomandibular joints, leading to extensive erosion of the mandibular fossa resulting in intracranial gas within the middle cranial fossa. There have been no reports to our knowledge of any cases of this severity.
The association between physical fitness parameters and white matter microstructure in older adults: A diffusion tensor imaging study
Authors: Chen Feng‐Tzu , Erickson Kirk I. , Huang Haiqing , Chang Yu‐Kai 
Published: February 2020

AbstractThe present study was designed to examine whether different measures of physical fitness are differentially associated with white matter (WM) microstructure in older adults. Fifty‐six healthy adults (mean age: 59.14 years) completed a standardized evaluation of physical fitness measurements (e.g., VO2peak, push‐ups, abdominal sit‐ups, sit‐and‐reach, t test, and vertical jump). Fractional anisotropy (FA), an index of WM microstructure, was assessed using diffusion tensor imaging. The findings indicated that the cardiorespiratory fitness was positively associated with FA in the right cingulum hippocampus and the left cerebral peduncle. However, other physical fitness metrics were not significantly associated with FA in any region. These results suggest that cardiorespiratory fitness, but not other metrics of fitness, might be sensitive to WM microstructure.
Numerical Investigation of Nonlinear Dynamics of a Pneumatic Artificial Muscle With Hard Excitation
Authors: Kalita Bhaben , Dwivedy Santosha K. 
Published: February 2020

Abstract
In this work, a numerical analysis has been carried out to study the nonlinear dynamics of a system with pneumatic artificial muscle (PAM). The system is modeled as a single degree-of-freedom system and the governing nonlinear equation of motion has been derived to study the various responses of the system. The system is subjected to hard excitation and hence the subharmonic and superharmonic resonance conditions have been studied. The second-order method of multiple scales (MMS) has been used to find the response, stability, and bifurcations of the system. The effect of various system parameters on the system response has been studied using time response, phase portraits, and basin of attraction. In these responses, while the saddle node bifurcation is found in both super and subharmonic resonance conditions, the Hopf bifurcation is found only in superharmonic resonance condition. By changing different system parameters, it has been shown that the response with three periods leads to chaotic response for superharmonic resonance condition. This study will find applications in the design of PAM actuators.
Confluent Modeling of Heterogeneous Safety and Operational Instrumentation and Control Systems
Authors: Parekh Mithil , Gao Yuan , Jockenhoevel-Barttfeld Mariana , Waedt Karl 
Published: February 2020

Abstract
Individual systems or groups of systems related to the safety and operational instrumentation & control (I&C), and electrical systems are gradually replaced in existing nuclear power plants (NPPs) as part of modernization projects. Modernizations are usually scheduled over multiple years. Different automation platform generations and safety-related product families are deployed to progressively replace legacy systems. Typically, each of the new I&C platforms and products have their own set of engineering tools. One challenge for the modernization of installed systems is the safety and security approval of these heterogeneous systems by regulatory bodies. An NPP consists of systems manufactured by different vendors, which target different application domains, like category A according to IEC 61226 for a reactor protection system, category C for some control room data processing systems or nonclassified for auxiliary systems. Thus, replacing a legacy system by introducing a new one might bring in unknown risks, especially when the new system has more complex interfaces, e.g., when replacing an analog system by a digital system. Moreover, considering the time and budget limitations, commercial-off-the-shelf (COTS) hardware and software are also involved in modernization projects. In contrast to specialized equipment, vulnerabilities for COTS are widespread. On the other hand, existing security measures/mitigations are also required to reflect the system's changes, e.g., mitigations for known vulnerabilities of COTS systems. In order to make an overall and integrated safety analysis after a system change in the frame of a modernization project, it is necessary to jointly consider these I&C systems targeting different application domains, in addition to the physical aggregates, like sensors, pumps, and valves that interact with the physical processes. The restrictive deployment of wireless technologies may also be modeled and analyzed. While wireless is not deployed by legacy systems, it is being covered by new nuclear IEC standards, as some utilities intend to simplify selected I&C maintenance procedures that involve temporary data collection. The key modeling concepts consider new developments in the critical infrastructure and industrial automation domain. With the integrated modeling approach, different disciplines can be addressed, like probabilistic and deterministic safety analyses, security assessments, need for testing and specialized trainings.
A Comparison of Turbulence Levels From Particle Image Velocimetry and Constant Temperature Anemometry Downstream of a Low-Pressure Turbine Cascade at High-Speed Flow Conditions
Authors: Chemnitz Silvio , Niehuis Reinhard 
Published: February 2020

AbstractThe development and verification of new turbulence models for Reynolds-averaged Navier–Stokes (RANS) equation-based numerical methods require reliable experimental data with a deep understanding of the underlying turbulence mechanisms. High accurate turbulence measurements are normally limited to simplified test cases under optimal experimental conditions. This work presents comprehensive three-dimensional data of turbulent flow quantities, comparing advanced constant temperature anemometry (CTA) and stereoscopic particle image velocimetry (PIV) methods under realistic test conditions. The experiments are conducted downstream of a linear, low-pressure turbine cascade at engine relevant high-speed operating conditions. The special combination of high subsonic Mach and low Reynolds number results in a low density test environment, challenging for all applied measurement techniques. Detailed discussions about influences affecting the measured result for each specific measuring technique are given. The presented time mean fields as well as total turbulence data demonstrate with an average deviation of ΔTu&lt;0.4% and ΔC/Cref&lt;0.9% an extraordinary good agreement between the results from the triple sensor hot-wire probe and the 2D3C-PIV setup. Most differences between PIV and CTA can be explained by the finite probe size and individual geometry.
Climate change contributes to widespread declines among bumble bees across continents
Authors: Soroye Peter , Newbold Tim , Kerr Jeremy 
Published: February 2020

Increasing temperatures and declinesOne aspect of climate change is an increasing number of days with extreme heat. Soroyeet al.analyzed a large dataset of bumble bee occurrences across North America and Europe and found that an increasing frequency of unusually hot days is increasing local extinction rates, reducing colonization and site occupancy, and decreasing species richness within a region, independent of land-use change or condition (see the Perspective by Bridle and van Rensburg). As average temperatures continue to rise, bumble bees may be faced with an untenable increase in frequency of extreme temperatures.Science, this issue p.685; see also p.626