bluuebunny/crossref_metadata_2025_split huggingface dataset:
LA EDUCACIÓN TRIBUTARIA EN EL PERÚ: UNA ALTERNATIVA PARA MEJORAR EL CUMPLIMIENTO DE LAS OBLIGACIONES TRIBUTARIAS
Authors: Cárdenas Rojas Gebson Roger 
Published: May 2021

En el Perú, el cumplimiento de la obligación tributaria se encuentra establecida bajo el modelo de la autodeterminación del tributo, que además implica cumplir con diversos deberes formales, cuya exigencia puede ser coaccionada por el fisco, está coerción implica una cobranza forzosa al contribuyente por parte de la Superintendencia de Aduanas y Administración Tributaria (SUNAT) quien es la encargada de administrar los tributos y aplicar la normatividad para el control y fiscalización de la obligación tributaria. Sin embargo, a pesar de que la ley ha facultado a la Administración Tributaria realizar la fiscalización y cobranza de los tributos, la Administración no ha logrado mejorar el cumplimiento tributario, ni erradicar la evasión tributaria y el contrabando. El presente artículo, aborda el estudio de la cultura tributaria frente al incumplimiento de obligaciones tributarias. La conciencia tributaria implica que la ciudadanía comprenda el rol social de los impuestos a partir de procesos educativos, es así que, se describe la importancia de la enseñanza de la tributación desde el sistema educativo básico.
Direitos humanos em tempos de pandemia
Authors: Alves de Sousa Maria Eliane 
Published: May 2021

Neste estudo propõe-se uma discussão das relações entre a pandemia de Covid-19 e as condições de vida e saúde das mulheres negras no Brasil. A defesa dos direitos humanos ecoa mais forte e torna-se mais necessária em tempos de crises, porque a dignidade da pessoa humana e a cidadania podem ser ameaçadas pelas determinações tomadas para contê-las. As mulheres negras possuem situação histórica de discriminação e exclusão social que acentuam a distância social em relação aos demais segmentos sociais. A pesquisa é bibliográfica e documental a partir dos regulamentos internacionais, de tópicos sobre a pandemia e da legislação nacional e políticas nacionais para mulheres negras. A relação entre a pandemia de Covid-19 e as condições de vida e saúde das mulheres negras no Brasil transcende os fatores meramente biológicos do corpo, porque as desigualdades de gênero, racial e classe influenciam com desvantagens acumulativas para que os impactos da doença sejam mais severos e negativos para esse grupo de mulheres.
Palavras-chave: Direitos humanos. Racismo. Mulheres negras. Desigualdades sociais. Políticas públicas.
Postmarketing Safety Monitoring After Influenza Vaccination Using a Mobile Health App: Prospective Longitudinal Feasibility Study
Authors: Nguyen Minh Tam H , Krause Gérard , Keller-Stanislawski Brigitte , Glöckner Stephan , Mentzer Dirk , Ott Jördis J 
Published: May 2021

Background
For the safety monitoring of vaccinations postlicensure, reports of adverse events after immunization (AEFIs) are crucial. New technologies such as digital mobile apps can be used as an active approach to capture these events. We therefore conducted a feasibility study among recipients of the influenza vaccination using an app for assessment of the reporting of AEFIs.

Objective
The goal of the research was to determine factors influencing adherence to and correct use of a newly developed app for individuals to report AEFI for 3 months using regular reminder functions, to identify determinants of AEFI occurrence and define reported AEFI types.

Methods
We developed the app (SafeVac) and offered it to recipients of the influenza vaccination in 3 occupational settings in fall 2018. In this prospective longitudinal feasibility study, data on AEFIs were generated through SafeVac for 3 months. Using logistic and Cox regression, we assessed associations between app adherence, correct app entry, AEFIs, and sociodemographic parameters.

Results
Of the individuals who logged into SafeVac, 61.4% (207/337) used the app throughout a 3-month period. App use adherence was negatively associated with female sex (odds ratio [OR] 0.47; CI 0.25-0.91) and correct app entry was negatively associated with older age (OR 0.96; CI 0.93-0.99) and lower education (OR 0.31; CI 0.13-0.76). AEFI occurrence was associated with female sex (hazard ratio 1.41; CI 1.01-1.96) and negatively with older age (hazard ratio 0.98; CI 0.97-0.99). The most common AEFIs reported were injection site pain (106/337), pain in extremity (103/337), and fatigue/asthenia (73/337).

Conclusions
Digital AEFI reporting was feasible with SafeVac and generated plausible results for this observation period and setting. Studies directly comparing SafeVac with conventional passive reporting schemes could determine whether such digital approaches improve completeness, timeliness, and sensitivity of vaccine vigilance. Further studies should evaluate if these results are transferable to other vaccinations and populations and if introduction of such a tool has an influence on vaccination readiness and therefore vaccine safety.
Medical Insights from Posts About Irritable Bowel Syndrome by Adolescent Patients and Their Parents: Topic Modeling and Social Network Analysis
Authors: Zhong Bu , Liu Qian 
Published: May 2021

Background
Adolescents with irritable bowel syndrome (IBS) are increasingly seeking and sharing information about their symptoms in web-based health care forums. Their posts and those from their parents contain critical insights that can be used by patients, physicians, and caregivers to manage IBS symptoms.

Objective
The aim of this study is to examine the posts from adolescent patients and their parents in a health forum, IBS Group, to better understand the key challenges, concerns, and issues of interest to young patients with IBS and their caregivers.

Methods
Using topic modeling and social network analysis, in this study, we analyzed all the messages (over 750 topics and 3400 replies) posted on the IBS Group forum from 2010-2019 by adolescents with IBS aged 13-17 years and parents having children with IBS. We first detected 6 major topics in the posts by adolescent patients and parents on teenagers’ IBS symptoms and the interaction between the topics. Social network analysis was then performed to gain insights into the nature of web-based interaction patterns among patients and caregivers.

Results
Using the Latent Dirichlet Allocation algorithm and a latent Dirichlet allocation visualization tool, this study revealed 6 leading topics of concern in adolescents with IBS: school life, treatment or diet, symptoms, boys’ ties to doctors, social or friend issues, and girls’ ties to doctors. The top 6 topics in the parents’ discussions were school life, girls’ issues, boys’ issues, diet choice, symptoms, and stress. The analyses show that the adolescent patients themselves are most concerned about the effect of IBS on their everyday activities and social lives. For parents having daughters with IBS, their top concerns were related to the girls’ school performance and how much help they received at school. For their sons, the parents were more concerned about the pain and suffering that their sons had to endure. Both parents and adolescents gained social support from the web-based platform. Topic modeling shows that IBS affects teenagers the most in the areas of pain and school life. Furthermore, the issues raised by parents suggest that girls are bothered more by school performance over pain, whereas boys show exactly the opposite: pain is of greater concern than school performance.

Conclusions
This study represents the first attempt to leverage both machine learning approaches and social network analysis to identify top IBS concerns from the perspectives of adolescent patients and caregivers in the same health forum. Young patients with IBS must face the challenges of social influences and anxiety associated with this health disorder in addition to physical pain and other symptoms. Boys and girls are affected differently by pain and school performance and view the IBS impacts differently from the parents.
Characteristics of the Measurement Tools for Assessing Health Information–Seeking Behaviors in Nationally Representative Surveys: Systematic Review
Authors: Choi Hanna , Jeong Gyeonghui 
Published: May 2021

Background
The coronavirus pandemic (COVID-19) has also emerged as an infodemic, thereby worsening the harm of the pandemic. This situation has highlighted the need for a deeply rooted understanding of the health information–seeking behaviors (HISBs) of people.

Objective
The aim of this paper was to review and provide insight regarding methodologies and the construct of content in HISB surveys by answering the following research question: what are the characteristics of the measurement tools for assessing HISBs in nationally representative surveys around the world?

Methods
The Preferred Reporting Items for Systematic Reviews and Meta-Analyses was used as the framework for this study. A data search was performed through 5 international and 2 Korean databases covering the years between 2008 and 2020. Initially, studies performed among nationally representative samples were included to discover HISB survey instruments. The methodologies of the studies using HISB surveys were analyzed. For content analysis, 2 researchers reached a consensus through discussion by scrutinizing the contents of each survey questionnaire.

Results
A total of 13 survey tools from 8 countries were identified after a review of 2333 records from the search results. Five survey tools (Health Information National Trends Survey, Health Tracking Survey, Annenberg National Health Communication Survey, National Health Interview Survey, and Health Tracking Household Survey) from the United States, 2 instruments from Germany, and 1 tool from each of the countries of the European Union, France, Israel, Poland, South Korea, and Taiwan were identified. Telephone or web-based surveys were commonly used targeting the adult population (≥15 years of age). From the content analysis, the domains of the survey items were categorized as follows: information (information about health and patient medical records), channel (offline and online), and health (overall health, lifestyle, and cancer). All categories encompassed behavioral and attitude dimensions. A theoretical framework, that is, an information-channel-health structure for HISBs was proposed.

Conclusions
The results of our study can contribute to the development and implementation of the survey tools for HISB with integrated questionnaire items. This will help in understanding HISB trends in national health care.
Web-Based Survival Analysis Tool Tailored for Medical Research (KMplot): Development and Implementation
Authors: Lánczky András , Győrffy Balázs 
Published: May 2021

Background
Survival analysis is a cornerstone of medical research, enabling the assessment of clinical outcomes for disease progression and treatment efficiency. Despite its central importance, no commonly used spreadsheet software can handle survival analysis and there is no web server available for its computation.

Objective
Here, we introduce a web-based tool capable of performing univariate and multivariate Cox proportional hazards survival analysis using data generated by genomic, transcriptomic, proteomic, or metabolomic studies.

Methods
We implemented different methods to establish cut-off values for the trichotomization or dichotomization of continuous data. The false discovery rate is computed to correct for multiple hypothesis testing. A multivariate analysis option enables comparing omics data with clinical variables.

Results
We established a registration-free web-based survival analysis tool capable of performing univariate and multivariate survival analysis using any custom-generated data.

Conclusions
This tool fills a gap and will be an invaluable contribution to basic medical and clinical research.
Human-Technology Interaction Factors Associated With the Use of Electronic Personal Health Records Among Younger and Older Adults: Secondary Data Analysis
Authors: Luo Yan , Dozier Krystal , Ikenberg Carin 
Published: May 2021

BackgroundAn electronic personal health record (ePHR), also known as a personal health record (PHR), has been broadly defined as an electronic application through which individuals can access, manage, and share their health information in a secure and confidential environment. Although ePHRs can benefit individuals as well as caregivers and health care providers, the use of ePHRs among individuals continues to remain low.ObjectiveThe current study aims to examine the relationship between human-technology interaction factors and ePHR use among adults and then to compare the different effects of human-technology interaction factors on ePHR use between younger adults (18-54 years old) and older adults (55 years of age and over).MethodsWe analyzed data from the Health Information National Trends Survey (HINTS 5 cycle 3) collected from US adults aged 18 years old and over in 2019. Descriptive analysis was conducted for all variables and each item of ePHR use. Bivariate tests (Pearson correlation coefficient for categorical variable and F test for continuous variables) were conducted over 2 age groups. Finally, after adjustments were made for sociodemographics and health care resources, a weighted multiple linear regression was conducted to examine the relationship between human-technology interaction factors and ePHR use.ResultsThe final sample size of 1363 (average age 51.19) was divided into 2 age groups: 18 to 54 years old and 55 years old and older. The average level of ePHR use was low (mean 2.76, range 0-8). There was no significant difference in average ePHR use between the 2 age groups. Including clinical notes was positively related to ePHR use in both groups: 18 to 54 years old (β=.28, P=.005), 55 years old and older (β=.15, P=.006). Although accessing ePHRs using a smartphone app was only associated with ePHR use among younger adults (β=.29; P<.001), ease of understanding health information in ePHRs was positively linked to ePHR use only among older adults (β=.13; P=.003).ConclusionsThis study found that including clinical notes was positively related to ePHR use in both age groups, which suggested that including clinical notes as a part of ePHRs might improve the effective use of ePHRs among patients. Moreover, accessing ePHRs using a smartphone app was associated with higher ePHR use among younger adults while ease of understanding health information in ePHRs was linked to higher ePHR use among older adults. The design of ePHRs should provide the option of being accessible through mobile devices to promote greater ePHR use among young people. For older adults, providers could add additional notes to explain the health information recorded in the ePHRs.
Mitos dan Pengetahuan Masyarakat Desa Tentang Kanker Payudara
Authors: Triratnawati Atik , Novyantari Dewi 
Published: May 2021

Background: Breast cancer is a scary disease among the society. Myths related to breast cancer that still exist in society will affect their preventive behavior.Objective: To identify the knowledge and myths in society about breast cancer.Method: This ethnographic study used participatory observation and in-depth interviews with 12 informants consisting of 3 breast cancer patients and 9 non-breast cancer survivors in Jlegiwinangun Village, Kutowinangun, Kebumen, Central Java.Results and Discussion: Breast cancer was considered a frightening disease that can be caused by heredity, eating patterns, and unhealthy behavior. The existing of breast cancer myths, which dispread verbally is indicated that myths is important as preventive behavior.Conclusion: Knowledge and myths of breast cancer in Jlegiwinangun Village are a part of preventive behavior. The existing of myths are indicated the limited insight and information related aetiology, cure and prevention to breast cancer.Kata kunci: myths, community knowledge, village, breast cancer
¿Sigue vigente el pensar global?
Authors: Wieviorka Michel 
Published: May 2021

<div class="page" title="Page 1"><div class="layoutArea"><div class="column"><div class="page" title="Page 1"><div class="layoutArea"><div class="column"><div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p>Como consecuencia de la irrupción de un evento tan crítico como la Covid-19, las ciencias sociales y humanas han comenzado a repensar los conceptos e ideas que establecían la complejidad del mundo en que habitamos. Por ejemplo, reflexionando sobre el “pensar global”, expresión acuñada por Edgar Morin, ¿no será que corresponde a un momento preciso o a una fase histórica? ¿No habría que deshacerse, al menos en parte, de ese pensar global y desglobalizar las ciencias humanas, políticas y sociales? Por su parte, la respuesta de China a la pandemia reforzó su presencia como una hegemonía establecida en las relaciones contemporáneas de poder internacional. Este suceso aportó argumentos a la desglobalización, como la reducción masiva de algunas actividades económicas ligadas directamente a un mundo abierto o la creación lógicas de enclaustramiento y valorizó las relaciones locales concretas dentro de un entorno limitado. El conocimiento científico, que circula también a escala mundial, debe hacer frente a las vicisitudes que la pandemia plantea; el pensar global estructura las tecnologías modernas de comunicación que permiten que las reflexiones sean inmediatas e interactivas y, por lo tanto, abordar la Covid-19 vino a sumarse a procesos históricos de pensamiento anteriores; las ciencias humanas, políticas y sociales siguen unidas a la multidisciplinariedad, pero ahora se encuentran confrontadas con la pandemia.</p></div></div></div></div></div></div></div></div></div>
Factores de Riesgo para Suicidalidad en Adolescentes Escolarizados de Nayarit, México
Authors: Gutiérrez Mercado Raúl , Figueroa Varela Rocío 
Published: May 2021

Objetivo. Contrastar factores asociados a la suicidalidad considerando el funcionamiento afectivo familiar, niveles de ansiedad, depresión, ideación suicida, desesperanza y pensamientos automáticos en estudiantes de dos secundarias en Tepic, Nayarit, una pública y otra privada. Método. Mediante muestreo aleatorio probabilístico se seleccionaron 108 participantes de una secundaria pública y 101 estudiantes de secundaria privada, distribuidos de manera uniforme por sexo y grado. Instrumentos aplicados: Datos sociodemográficos, Evaluación del Funcionamiento Familiar, Sensibilidad a la Ansiedad, Escala de Depresión para Adolescentes, Escala de Desesperanza de Beck, Cuestionario de Pensamientos Automáticos y Escala de Suicidalidad de Okasha. Resultados. El 7.4% de estudiantes de escuela pública presentan niveles altos y 6.5% muy altos de suicidalidad. La comparación de medias muestra que estudiantes de secundaria pública tienen puntajes más elevados y significativos en desesperanza (p=.018), sensibilidad en ansiedad (p=.001), ideación suicida (p=.000), suicidalidad (p=.004), sub-escala de Involucramiento Afectivo Disfuncional (p=.006). Los modelos de regresión indican que estar a disgusto consigo mismo es la variable de mayor predicción, apareciendo la separación de los padres como factor del contexto que les afecta. Conclusión. Estudiantes de la secundaria pública presentan en mayor medida, variables asociadas a la suicidalidad. La separación de los padres incide en esta problemática.
An Investigation of Nonprofit Reporting of Significant Diversions of Assets
Authors: Scheetz Andrea M. , Wilson Aaron B. , Dowis W. Brian 
Published: May 2021

ABSTRACT
Archival research suggests that nonprofit organizations are inaccurately reporting significant asset diversions on IRS Form 990. This suggests that information reported on Form 990 may be misleading. This study investigates three possible causes for the underreporting of significant diversions of assets, including reading the Form 990 instructions, how the threshold for reporting is met, and the threat of outside detection of the theft. Our findings suggest that reading the instructions for Form 990, positively and significantly influences disclosure of an asset diversion. We also examine press release reporting and find that risk of detection of the theft is a significant predictor of press release disclosure. We conduct a second study to test our suggested changes to the wording of the Signature Line and Governance Section of Form 990. Adjusting the wording of the significant diversion of assets question to be more transparent results in greater disclosure.
Does the Association Between Hemoglobin A1c and Risk of Cardiovascular Events Vary by Residential Segregation? The REasons for Geographic And Racial Differences in Stroke (REGARDS) Study
Authors: Cummings Doyle M. , Patil Shivajirao P. , Long D. Leann , Guo Boyi , Cherrington Andrea , Safford Monika M. , Judd Suzanne E. , Howard Virginia J. , Howard George , Carson April P. 
Published: May 2021

OBJECTIVE
To examine if the association between higher A1C and risk of cardiovascular disease (CVD) among adults with and without diabetes is modified by racial residential segregation.

RESEARCH DESIGN AND METHODS
The study used a case-cohort design, which included a random sample of 2,136 participants at baseline and 1,248 participants with incident CVD (i.e., stroke, coronary heart disease [CHD], and fatal CHD during 7-year follow-up) selected from 30,239 REasons for Geographic And Racial Differences in Stroke (REGARDS) study participants originally assessed between 2003 and 2007. The relationship of A1C with incident CVD, stratified by baseline diabetes status, was assessed using Cox proportional hazards models adjusting for demographics, CVD risk factors, and socioeconomic status. Effect modification by census tract-level residential segregation indices (dissimilarity, interaction, and isolation) was assessed using interaction terms.

RESULTS
The mean age of participants in the random sample was 64.2 years, with 44% African American, 59% female, and 19% with diabetes. In multivariable models, A1C was not associated with CVD risk among those without diabetes (hazard ratio [HR] per 1% [11 mmol/mol] increase, 0.94 [95% CI 0.76–1.16]). However, A1C was associated with an increased risk of CVD (HR per 1% increase, 1.23 [95% CI 1.08–1.40]) among those with diabetes. This A1C-CVD association was modified by the dissimilarity (P &lt; 0.001) and interaction (P = 0.001) indices. The risk of CVD was increased at A1C levels between 7 and 9% (53–75 mmol/mol) for those in areas with higher residential segregation (i.e., lower interaction index). In race-stratified analyses, there was a more pronounced modifying effect of residential segregation among African American participants with diabetes.

CONCLUSIONS
Higher A1C was associated with increased CVD risk among individuals with diabetes, and this relationship was more pronounced at higher levels of residential segregation among African American adults. Additional research on how structural determinants like segregation may modify health effects is needed.
Scenkonst eller gatuteater? Lärares arbete i relation till struktur, organisering och yrkesgränsernas utsträckning
Authors: Gardesten Jens , Nordänger Ulla Karin , Herrlin Katarina 
Published: May 2021

The study highlights the extension and scope of teachers’ work. Swedish teachers reflected on this before and after visiting schools in France, where “CPE-staff” alleviate teachers with different tasks. In sum, findings indicate that the extension and scope of teachers’ work can be discussed in terms of what, when and where, but also as already institutionalized or something that reshapes during negotiations on a daily basis. The findings are analyzed by the concepts of “structure” and “communitas” (Turner, 1974, 2008), highlighting how the professional boarders are dependent on patterns of structures and relationships within the school as an organization.