bluuebunny/crossref_metadata_2025_split huggingface dataset:
THE EFFECT OF TAX ACCOUNTING CHOICES, DEBT POLICIES, AND OWNERSHIP CHARACTERISTICS OF TAX AGGRESSIVE IN MANUFACTURING COMPANIES ON THE IDX 2014-2018
Authors: Romadhina Anggun Putri 
Published: December 2020

This study considers agreeing and obtaining evidence about the Difference between Tax Accounting Choices, debt policy and Characteristics of Ownership of Aggressive Taxes. This research was conducted at manufacturing companies published on the Indonesia Stock Exchange (IDX) in 2014-2018. This type of research is quantitative research that is associative in nature. This research was conducted on 136 manufacturing companies listed on the Indonesia Stock Exchange (IDX) using purposive sampling technique in determining research samples. Then obtained as many as 15 (fiveteen) manufacturing companies used as research samples. With observations for 5 (five) years, so the total observations in this study were 75 (seventy-five) audited financial statement data. The analysis technique used is descriptive statistical tests, classical assumptions test, and hypothesis testing. The results of this study indicate that the partial variable tax accounting choices do not affect the tax aggressiveness, this shows that the method of depreciation of the straight line or straight line does not affect the tax aggressiveness decision making. Debt policy against tax aggressiveness, this refers to the fact that questioning the company using funds from the company will reduce the amount of money that will incur a small interest fee that will occur in an aggressive tax action. Ownership characteristics do not affect the tax aggressiveness, this shows that the company owned by family or non-family does not affect the decision in tax aggressiveness. And simultaneously the tax accounting choice variable, debt policy and ownership characteristics affect the tax aggressiveness.

Keywords: Tax Accounting Choices, Debt Policy, Characteristics of Ownership, Aggressive Taxes
Comparative Technoeconomic Analysis of Using Waste and Virgin Cooking Oils for Biodiesel Production
Authors: Al-Sakkari Eslam G. , Mohammed Mohammed G. , Elozeiri Alaaeldin A. , Abdeldayem Omar M. , Habashy Mahmoud M. , Ong Ee Shen , Rene Eldon R. , Ismail Ibrahim , Ashour Ibrahim 
Published: December 2020

This study aims to provide the technoeconomic aspects of two clean processes for biodiesel production. The first process utilizes waste cooking oil as a feedstock and potassium hydroxide as a homogeneous catalyst. The second process uses cement kiln dust heterogeneous catalyst and virgin soybean oil. A comparison was performed between the results of the technical and economic assessments to determine the more feasible process. Theoretical purities of biodiesel and glycerol obtained upon conducting the simulation of both processes are high, i.e., 99.99%. However, the homogeneous process is economically superior as its payback period is slightly more than 1 year while the return on investment is higher than 74%, and the unit production cost is USD 1.067/kg biodiesel. Sensitivity analysis revealed that the profitability of biodiesel production is very sensitive to the feedstock price and recommends shifting toward waste vegetable oils as a cheap feedstock to have a feasible and economic process.
AdmixSim: A Forward-Time Simulator for Various Complex Scenarios of Population Admixture
Authors: Yang Xiong , Yuan Kai , Ni Xumin , Zhou Ying , Guo Wei , Xu Shuhua 
Published: December 2020

Background: Population admixture is a common phenomenon in humans, animals, and plants, and it plays a very important role in shaping individual genetic architecture and population genetic diversity. Inference of population admixture, however, is very challenging and typically relies on in silico simulation. We are aware of the lack of a computerized tool for such a purpose. A simulator capable of generating data under various complex admixture scenarios would facilitate the study of recombination, linkage disequilibrium, ancestry tracing, and admixture dynamics in admixed populations. We described such a simulator here.Results: We developed a forward-time simulator (AdmixSim) under the standard Wright Fisher model. It can simulate the following admixed populations: (1) multiple ancestral populations; (2) multiple waves of admixture events; (3) fluctuating population size; and (4) admixtures of fluctuating proportions. Analysis of the simulated data by AdmixSim showed that our simulator can quickly and accurately generate data resembling real-world values. We included in AdmixSim all possible parameters that would allow users to modify and simulate any kind of admixture scenario easily, so it is very flexible. AdmixSim records recombination break points and traces of each chromosomal segment from different ancestral populations, with which users can easily perform further analysis and comparative studies with empirical data.Conclusions:AdmixSim facilitates the study of population admixture by providing a simulation framework with the flexible implementation of various admixture models and parameters.
The Enterprise2 Stent for Endovascular Treatment of Intracranial Aneurysms: Short-Term Results From a Single Center Experience
Authors: Chen Linhui , Zheng Chaobo , Wu Jiong , Gong Jie , Gao Yuhai , Wan Shu 
Published: December 2020

Background: Self-expanding devices, such as the Enterprise VRD (EP-VRD) have widely used for stent-assisted coiling treatment in wided-necked aneuryms while some thromboembolic complications were reported due to its incomplete stent apposition (ISA). We report our experiences on the novel Enterprise2 (EP-VRD2) stent in vivo in the treatment of intracranial and cranial cervical junction aneurysms.Methods: Twenty-five consecutive patients with intracranial or cranial cervical junction aneurysms were treated with EP-VRD2 stents retrospectively collected in our institution. We use the ‘jailing' technique in all cases and deployed the stent by using pushing over the outer curve technique. The 3- or 6-monthS follow-up was done regularly by DSA.Results: Twenty-five EP-VRD2 stents were implanted to treat 21 aneurysms at the siphon segment of internal carotid artery (ICA), one at the petrous segment, two at the cervical segment, one at the verteral artery with five accompanied with stenosis. Two patients had kinking during the procedure and were solved by microwire or microcatheter massaging. Four patients with a larger arc angle and a smaller radius of the parent vessel was detected ISA. No patient underwent the ischemic event after the operation. Twenty-three of 25 patients were evaluated after 3- or 6-months by DSA, 22 showed complete occlusion (RROC1), one slight re-stenosis in the follow-up within those five patients with stenosis. A length of 23 mm seemed associated with ISA (p &lt; 0.01).Conclusion: The EP-VRD2 performed well in our small patient series; however, ISA could still occur with a sharp angle of the parent vessel.
Effect of the Epley Maneuver and Brandt-Daroff Exercise on Benign Paroxysmal Positional Vertigo Involving the Posterior Semicircular Canal Cupulolithiasis: A Randomized Clinical Trial
Authors: Choi Seo-Young , Cho Jae Wook , Choi Jae-Hwan , Oh Eun Hye , Choi Kwang-Dong 
Published: December 2020

Objective: To investigate the therapeutic efficacies of the Epley maneuver and Brandt-Daroff (BD) exercise in patients with benign paroxysmal positional vertigo involving the posterior semicircular canal cupulolithiasis (PC-BPPV-cu).Methods: We conducted a randomized clinical trial to evaluate the therapeutic effect of the Epley maneuver and BD exercise in patients with PC-BPPV-cu. Patients were randomly assigned to undergo the Epley maneuver (n = 29) or BD exercise (n = 33). The primary outcome was an immediate resolution of positional nystagmus within 1 h after a single treatment of each maneuver on the visit day. Secondary outcomes included the resolution of positional nystagmus at 1 week, the change of maximal slow phase velocity (mSPV) of positional nystagmus, and dizziness handicap inventory (DHI) immediately and at 1 week.Results: Immediate resolution occurred in none of 29 patients in the Epley maneuver group and only 1 of 33 patients in the BD exercise group. The Epley maneuver and BD exercise had an equivalent effect at 1 week in treating PC-BPPV-cu in terms of resolving positional nystagmus (48 vs. 36%, p = 0.436) and the decrease of mSPV and DHI.Conclusion: Neither the Epley maneuver nor BD exercise has an immediate therapeutic effect in treating PC-BPPV-cu. Clear classification of PC-BPPV should be required at the time of different pathology and different treatment response.
Development and Validation of Nomograms Based on Gamma-Glutamyl Transpeptidase to Platelet Ratio for Hepatocellular Carcinoma Patients Reveal Novel Prognostic Value and the Ratio Is Negatively Correlated With P38MAPK Expression
Authors: Luo Dingan , Li Haoran , Hu Jie , Zhang Mao , Zhang Shun , Wu Liqun , Han Bing 
Published: December 2020

BackgroundEarly prediction of recurrence and death risks is significant to the treatment of hepatocellular carcinoma (HCC) patients. We aimed to develop and validate prognosis nomogram models based on the gamma-glutamyl transpeptidase (GGT)-to-platelet (PLT) ratio (GPR) for HCC and to explore the relationship between the GPR and inflammation-related signaling pathways.MethodsAll data were obtained from 2000 to 2012 in the Affiliated Hospital of Qingdao University. In the training cohort, factors included in the nomograms were determined by univariate and multivariate analyses. In the training and validation cohorts, the concordance index (C-index) and calibration curves were used to assess predictive accuracy, and receiver operating characteristic curves were used to assess discriminative ability. Clinical utility was evaluated using decision curve analysis. Moreover, improvement of the predictive accuracy of the nomograms was evaluated by calculating the decision curve analysis, the integrated discrimination improvement, and the net reclassification improvement. Finally, the relationship between the GPR and inflammation-related signaling pathways was evaluated using the independent-samples t-test.ResultsA larger tumor size and higher GPR were common independent risk factors for both disease-free survival (DFS) and overall survival (OS) in HCC (P &lt; 0.05). Good agreement between our nomogram models’ predictions and actual observations was detected by the C-index and calibration curves. Our nomogram models showed significantly better performance in predicting the HCC prognosis compared to other models (P &lt; 0.05). Online webserver and scoring system tables were built based on the proposed nomogram for convenient clinical use. Notably, including the GPR greatly improved the predictive ability of our nomogram models (P &lt; 0.05). In the validation cohort, p38 mitogen-activated protein kinase (P38MAPK) expression was significantly negatively correlated with the GPR (P &lt; 0.01) and GGT (P = 0.039), but was not correlated with PLT levels (P = 0.063). And we found that P38MAPK can regulate the expression of GGT by quantitative real-time PCR and Western blotting experiments.ConclusionsThe dynamic nomogram based on the GPR provides accurate and effective prognostic predictions for HCC, and P38MAPK-GGT may be a suitable therapeutic target to improve the prognosis of HCC patients.
Diagnostic Value of Telomerase Activity in Patients With Bladder Cancer: A Meta-Analysis of Diagnostic Test
Authors: Peng Lei , Li Jinze , Meng Chunyang , Li Jinming , Tang Dandan , Guan Fangxue , Xu Peng , Wei Tangqiang , Li Yunxiang 
Published: December 2020

BackgroundThis study aimed to evaluate the diagnostic value of telomerase activity (TA) for bladder cancer (BC) by meta-analysis.MethodsWe conducted a systematic search of studies published on PubMed, Embase, and Web of Science up to June 1, 2019. We used Stata 15 and Review Manager 5.3 for calculations and statistical analysis.ResultsTo evaluate the diagnostic value of TA for BC, we performed a meta-analysis on 22 studies, with a total of 2,867 individuals, including sensitivity, specificity, positive and negative likelihood ratio (PLR, NLR), diagnostic odds ratio (DOR), and 95% confidence intervals (CIs). The pooled parameters were calculated from all studies, and we found a sensitivity of 0.79 (95% CI: 0.72–0.84), a specificity of 0.91 (95% CI: 0.87–0.94), a PLR of 8.91 (95% CI: 5.91–13.43), an NLR of 0.24 (95% CI: 0.15–0.37), a DOR of 37.90 (95% CI: 23.32–61.59), and an AUC of 0.92 (95% CI: 0.90–0.94). We also conducted a subgroup analysis based on the different stages and grades of BC. Results from the subgroup analysis showed that there was no significant difference in TA in either high and low stages of BC, but that low-grade tumors had a lower TA than high-grade tumours.ConclusionsTA can be used as a potential biomarker for the diagnosis of bladder cancer with its high specificity. Rigorous and high-quality prospective studies are required to verify our conclusion.
Screening for Genetic Mutations for the Early Diagnosis of Common Variable Immunodeficiency in Children With Refractory Immune Thrombocytopenia: A Retrospective Data Analysis From a Tertiary Children's Center
Authors: Ma Jingyao , Fu Lingling , Gu Hao , Chen Zhenping , Zhang Jialu , Zhao Shasha , Zhu Xiaojing , Liu Huiqing , Wu Runhui 
Published: December 2020

Aim: This study aimed to identify common variable immunodeficiency (CVID) by high-throughput next-generation sequencing (NGS) in children with refractory immune thrombocytopenia (RITP) to facilitate early diagnosis.Methods: CVID-related genetic mutations were explored in patients with RITP during 2016–2019. They were tested consecutively through NGS by the ITP team of the tertiary children hospital in China. An evaluation system was devised based on the phenotype, genetic rule, and serum immunoglobulins (Igs) of all patients with RITP. The patients were divided into highly suspicious, suspicious, and negative groups using the evaluation system.Results: Among 176 patients with RITP, 16 (9.1%) harbored CVID-related genetic mutations: 8 (4.5%) were highly suspicious of CVIDs. Five had mutations in tumor necrosis factor receptor superfamily 13B (TNFRSF13B), one in lipopolysaccharide responsive beige-like anchor protein (LRBA), one in nuclear factor kappa-B2 (NF-κB2), and one in caspase recruitment domain11 (CARD11). Others were classified into the suspicious group because the clinical phenotype and pedigree were suggestive, yet insufficient, for diagnosis. Repeated infection existed in all patients. Two had an allergic disease. Positive autoimmune serologies were noted in 62.5%. Five had a definite positive family history. The median serum immunoglobulin (Ig)A, IgG, and IgM levels were 0.3875, 6.14, and 0.522 g/L, respectively. Nearly 85.7% of patients had insufficient serum IgA levels, while 37.5% had low IgG and IgM levels.Conclusions: High-throughput NGS and a thorough review of the medical history are beneficial for the early diagnosis of patients without any significant clinical characteristics, distinguishing them from those with primary pediatric ITP. The cases suspicious of CVID need further investigation and follow-up to avoid deterioration.
Influencing Factors and Machine Learning-Based Prediction of Side Effects in Psychotherapy
Authors: Yao Lijun , Zhao Xudong , Xu Zhiwei , Chen Yang , Liu Liang , Feng Qiang , Chen Fazhan 
Published: December 2020

Background: Side effects in psychotherapy are a common phenomenon, but due to insufficient understanding of the relevant predictors of side effects in psychotherapy, many psychotherapists or clinicians fail to identify and manage these side effects. The purpose of this study was to predict whether clients or patients would experience side effects in psychotherapy by machine learning and to analyze the related influencing factors.Methods: A self-compiled “Psychotherapy Side Effects Questionnaire (PSEQ)” was delivered online by a WeChat official account. Three hundred and seventy participants were included in the cross-sectional analysis. Psychotherapy outcomes were classified as participants with side effects and without side effects. A number of features were selected to distinguish participants with different psychotherapy outcomes. Six machine learning-based algorithms were then chosen and trained by our dataset to build outcome prediction classifiers.Results: Our study showed that: (1) the most common side effects were negative emotions in psychotherapy, such as anxiety, tension, sadness, and anger, etc. (24.6%, 91/370); (2) the mental state of the psychotherapist, as perceived by the participant during psychotherapy, was the most relevant feature to predict whether clients would experience side effects in psychotherapy; (3) a Random Forest-based machine learning classifier offered the best prediction performance of the psychotherapy outcomes, with an F1-score of 0.797 and an AUC value of 0.804. These numbers indicate a high prediction performance, which allowed our approach to be used in practice.Conclusions: Our Random Forest-based machine learning classifier could accurately predict the possible outcome of a client in psychotherapy. Our study sheds light on the influencing factors of the side effects of psychotherapy and could help psychotherapists better predict the outcomes of psychotherapy.
Psychometric Evaluation of the Swedish Version of the Prolonged Grief Disorder-13 (PG-13) in a Bereaved Mixed Trauma Sample
Authors: Sveen Josefin , Bondjers Kristina , Heinsoo Julia , Arnberg Filip K. 
Published: December 2020

Background: This study aimed to examine the psychometric properties of the Swedish PG-13 in a bereaved trauma exposed sample. A second aim was to examine the latent structure of prolonged grief using the PG-13.Methods: The participants were adults (n = 123) taking part in an ongoing longitudinal study regarding the effects of potentially traumatic events. Participants had experienced a potentially traumatic event in the past 5 years and had reported a death of a significant other either as their primary traumatic event or in addition to another traumatic event. Assessment included self-report of prolonged grief, posttraumatic stress, and general psychological distress. Clinical interviews were used to assess depression, posttraumatic stress disorder, and disability level. The psychometric properties of the Swedish PG-13 were examined through reliability tests and assessment of associations with symptoms of posttraumatic stress, depression, general psychological distress, and disability level. Principal component analysis (PCA) and confirmatory factor analyses (CFA) were used to assess the latent structure.Results: The internal consistency (Cronbach's α = 0.86) and test-retest (r = 0.86) reliability were good. PCA suggested a three-factor model as descriptive of the latent structure of the instrument. Therefore, the CFA used this model, as well as two models suggested in the literature. The three-factor model had the best fit to data. Support of concurrent validity of PG-13 was shown by moderate positive associations with measures of posttraumatic stress, depression, and general psychological distress.Conclusions: The Swedish PG-13 demonstrated good psychometric properties, and its use in research and practice to assess prolonged grief was supported. The factor analyses provided stronger support for models with two or three factors, as compared with a unidimensional model of prolonged grief, with the three-factor model having the best fit.
Self-Harm, Suicidal Ideation, and Suicide Attempts in Chinese Adolescents Involved in Different Sub-types of Bullying: A Cross-Sectional Study
Authors: Peng Chang , Hu Wenzhu , Yuan Shanshan , Xiang Jingjing , Kang Chun , Wang Mengni , Rong Fajuan , Huang Yunxiang , Yu Yizhen 
Published: December 2020

Background: Bullying tends to peak during adolescence, and it is an important risk factor of self-harm and suicide. However, research on the specific effect of different sub-types of bullying is limited.Objective: The purpose of this study is to examine the associations between four common forms of bullying (verbal, physical, relational, and cyber) and self-harm, suicidal ideation (SI), and suicide attempts (SA).Method: This was a cross-sectional study of a sample including 4,241 Chinese students (55.8% boys) aged 11 to 18 years. Bullying involvement, self-harm, SI, and SA were measured via The Juvenile Campus Violence Questionnaire (JCVQ). The association was examined through multinomial logistic regression analysis, adjusted for demographic characteristics and psychological distress.Results: Bullying victimization and perpetration were reported by 18.0 and 10.7% of participants. The prevalence of self-harm, SI, and SA were 11.8, 11.8, and 7.1%, respectively. Relational bullying victimization and perpetration were significantly associated with SI only, SI plus self-harm, and SA. Physical bullying victimization and perpetration were risk factors of self-harm only and SA. Verbal victimization was significantly associated with SI only. Cyber perpetration was a risk factor of SA.Conclusions: The findings highlight the different effects of sub-types of bullying on self-harm and suicidal risk. Anti-bullying intervention and suicide prevention efforts should be prior to adolescents who are involved in physical and relational bullying.
The Effect of Subjective Perception of Work in Relation to Occupational and Demographic Factors on the Mental Health of Polish Nurses
Authors: Kowalczuk Krystyna , Krajewska-Kułak Elżbieta , Sobolewski Marek 
Published: December 2020

Introduction: Nursing is considered one of the most stressful professions in the world. The high emotional burden associated with excessive workload in qualitative and quantitative terms, exposure to existing and emerging infectious diseases, daily confrontation with the suffering of individuals and their families and low social support leads to the development of numerous stress reactions among nurses, resulting in the development of anxiety, insomnia, social dysfunction and depression. Indeed, somatic and mental stress-related disease rates are higher among nurses than in the general population.Aim: To determine the impact of subjective work characteristics on the mental health of nurses in relation to demographic and occupational factors.Material and method: The research was carried out among 558 nurses working in hospitals in Podlaskie Voivodeship, and used the Subjective Work Evaluation Questionnaire (SWEQ) and Goldberg's GHQ-28 Questionnaire.Results: As measured by SWEQ, and as self-assessed by means of the GHQ-28 questionnaire, overall stress negatively affects the nurses' health (R2 = 18.7%). Among the partial measures of the SWEQ questionnaire, work overload had strong and the lack of rewards, social relations and lack of support had weak negative effect on the overall mental health assessment of nurses (R2 = 19.2%). The responsibility measure was an exception that had a positive impact on the nurses' well-being. Among occupational and demographic factors, only higher education in relation to secondary education in interactions with the overall stress measure and unpleasant work conditions had a positive effect on the overall mental health self-assessment of nurses (R2 = 20.7%).Conclusions: The results of our study provide a clear message to the hospital management that improving the work organization and atmosphere of nurses by reducing perceived work overload and increasing the responsibility of nurses can have a positive impact on their mental health. Encouraging nurses to improve their education can result not only in an obvious improvement in staff qualifications, but also in better resistance to stressors in the workplace and, consequently, in better staff well-being. Both measures can have a positive impact on the quality of care provided by nurses and on reducing staff turnover.