bluuebunny/crossref_metadata_2025_split huggingface dataset:
Upaya Penegakan Integritas dan Profesionalisme Pada Konsultan Pajak dalam Pemeriksaan Pajak
Authors: Zalsabilla Vanyda , Tjaraka Heru , Rahmiati Alfa 
Published: October 2024

This research aims to describe and analyse efforts to uphold the integrity and professionalism of tax consultants in tax audits. The research method used by researchers is descriptive qualitative to obtain valid results. Interviews and documentation are data collection techniques in this research. So that researchers can process, conclude and analyse all research results. The data source in the research is primary data. The results of this study indicate that in conducting a tax audit which is usually carried out by a tax consultant when accompanying his client with the tax authorities, the first thing to do is of course to provide direction, readiness of important documents to be examined and supervision that still refers to the tax consultant's code of ethics and applicable tax laws. The role of tax consultants in assisting the process of tax audit activities is very important. Integrity in tax consultants in carrying out their duties is not only honest but all aspects, such as avoiding deviations from the code of ethics by accepting gratuities and conducting negotiations that are not commendable for personal or group interests. The regarding professionalism a professional tax consultant will always upgrade himself, be able to classify when performing tasks which are good and bad things and prioritizing straight and aligned actions with tax law in Indonesia.Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis upaya penegakan integritas dan profesionalisme konsultan pajak dalam pemeriksaan pajak. Metode penelitian yang digunakan peneliti yaitu kualitatif deskriptif untuk mendapatkan hasil yang valid. Wawancara dan dokumentasi merupakan teknik pengumpulan data dalam penelitian ini. Sehingga peneliti dapat mengolah, menyimpulkan dan menganalisis seluruh hasil penelitian. Sumber data dalam penelitian adalah data primer. Hasil penelitian ini menunjukkan bahwa dalam melakukan pemeriksaan pajak yang biasanya dilakukan oleh seorang konsultan pajak ketika mendampingi kliennya dengan pihak fiskus hal pertama yang dilakukan tentu saja memberikan pengarahan, kesiapan dokumen penting yang akan diperiksa dan pengawasan yang tetap mengacu pada kode etik konsultan pajak dan undang-undang perpajakan yang berlaku. Peran konsultan pajak dalam membantu proses kegiatan pemeriksaan pajak sangatlah penting. Integritas pada konsultan pajak dalam menjalankan tugasnya tidak hanya jujur saja tetapi segala aspek, seperti menghindari penyimpangan terhadap kode etik dengan menerima gratifikasi dan melakukan negosiasi yang tidak terpuji untuk kepentingan pribadi maupun golongan. Kemudian mengenai profesionalisme, seorang konsultan pajak yang profesional akan selalu meng-upgrade dirinya, dapat mengklasifikasikan saat melakukan tugas mana hal baik buruk serta mengedepankan tindakan yang lurus dan selaras dengan hukum perpajakan di Indonesia.
Analysis of Steel Material Characteristics using Digital Image Correlation (DIC) Method
Authors: Suswanto Budi , Iranata Data , Septiarsilia Yanisfa 
Published: October 2024

The use of steel materials in building construction opens new opportunities for sustainable development, as steel exhibits corrosion resistance, durability, and reliability in terms of strength and ductility. Digital Image Correlation (DIC) is non-contact technique in which digital images of the surface of a test object are captured using high-resolution cameras. This study conducted measurements of strain distribution on the specimen's surface using the DIC method throughout the entire tensile testing process. The study particularly focuses on examining changes in strain distribution during the melting phase and the local deformation phase leading to fracture. In this research, a comparison will be made between the load-displacement curves obtained from experimental laboratory testing and the results analyzed using the DIC method for SS400-grade steel material. Based on the results of the tensile test and DIC analysis that have been conducted, conclusions have been drawn in the research. The tensile test results of SS400 steel material with a thickness of 6 mm, 8 mm, 10 mm, and 12 mm meet the quality requirements in the tested specification standards, and the results of the force-displacement curve between the experimental test results and the DIC method obtained a minimum deviation with a value below 10%,. Therefore, it can be concluded that the DIC method exhibits a reasonably good level of accuracy, making it suitable for validating the results of experimental tests.
Analysis of MDA, SOD, TAOC, MNCV, SNCV, and TSS scores in patients with diabetes peripheral neuropathy
Authors: Jia Yukun , Li Yan 
Published: October 2024

Abstract
To explore the impact of score in patients with diabetes peripheral neuropathy (DPN) treated with traditional Chinese medicine package (TCMP) plus red light therapy and lipoic acid on malondialdehyde (MDA), erythrocyte superoxide dismutase (SOD), total antioxidant capacity (TAOC), motor nerve conduction velocity (MNCV), sensory nerve conduction velocity (SNCV), and Toronto Clinical Scoring System (TSS). A total of 108 patients with DPN hospitalized in the hospital were chosen and divided into groups with the random number table. In the control group (CG) 54 patients were treated with conventional lipoic acid, and 54 patients in the experimental group (EG) accepted TCMP plus red light on the basis of the CG. The MDA, SOD, TAOC, MNCV, SNCV, and TSS scores before treatment and after treatment were compared between the two groups. Before treatment, there was no statistically significant difference in the levels of oxidation indicators, nerve conduction velocity, and symptom scores between the two groups (P > 0.05). After treatment, the MDA in the EG was lower than that in the CG, with a statistical significance difference (P < 0.05). The SOD and TAOC in the EG were higher than those in the CG, and the difference was statistically significant (P < 0.05). The MNCV and SNCV of median nerve, common peroneal nerve, and tibial nerve in the EG were significantly higher than those in the CG (P < 0.05). The TSS score of the EG was lower than that of the CG, and the difference was statistically significant (P < 0.05). The treatment of patients with DPN with lipoic acid plus TCMP and red light therapy can improve the symptoms and signs of disease, promote the recovery of motor and sensory conduction velocity, and optimize the body oxidation indicators.
Symmetries of Fano varieties
Authors: Esser Louis , Ji Lena , Moraga Joaquín 
Published: October 2024

Abstract
Prokhorov and Shramov proved that the BAB conjecture, which Birkar later proved, implies the uniform Jordan property for automorphism groups of complex Fano varieties of fixed dimension.
This property in particular gives an upper bound on the size of finite semi-simple groups (i.e., those with no nontrivial normal abelian subgroups) acting faithfully on 𝑛-dimensional complex Fano varieties, and this bound only depends on 𝑛.
We investigate the geometric consequences of an action by a certain semi-simple group: the symmetric group.
We give an effective upper bound for the maximal symmetric group action on an 𝑛-dimensional Fano variety.
For certain classes of varieties – toric varieties and Fano weighted complete intersections – we obtain optimal upper bounds.
Finally, we draw a connection between large symmetric actions and boundedness of varieties, by showing that the maximally symmetric Fano fourfolds form a bounded family.
Along the way, we also show analogues of some of our results for Calabi–Yau varieties and log terminal singularities.
Effect of drain pipes on seepage and slope stability through a zoned earth dam
Authors: Hassan Waqed H. , Atshan Thaer T. , Thiab Rifqa F. 
Published: October 2024

Abstract
Earth dams must be supplied with seepage control devices to prevent piping and sloughing. One such device used for this purpose is the so-called drain pipe. This study focuses on the influence of drain pipes on seepage and slope stability analysis in a zoned earth dam; here, for the specific case study of the Al-Adhaim dam, Iraq. The purpose of this study is to demonstrate the beneficial effects of drain pipes in the control of seepage and improving slope stability in zoned earth dams, thus allowing for specific recommendations for the optimal location(s) of any drain pipes. SEEP/W software was used to evaluate the steady-state seepage that occurs through and beneath the dam, and SLOPE/W software was used to analyze slope stability. In this study, two drain pipes, each with diameters of 15 cm, were used in the earth dam, with a vertical distance of 1 m between them. The effects of the drain pipes through the earth dam were investigated by varying their relative locations, specifically at X/B = 0.5, 0.6, and 0.7. The results of the study showed that the presence of the drain pipes was effective in reducing the elevation of the phreatic surface line. Additionally, the drain pipes significantly reduced the seepage flow and hydraulic exit gradient while increasing the factor of safety (FOS). Based on the findings, it was concluded that the most effective position for the drain pipes was when they were located at X/B = 0.7; in this configuration, they allowed for minimum seepage flow (70%) and hydraulic exit gradient (72%), while providing the highest FOS (17.2).
Biblical Drama and Politically Incorrect Ideas in the Dutch Reformation Era
Authors: François Wim 
Published: October 2024

Abstract
Chambers of Rhetoric in Flanders, Brabant, Holland and Zeeland opened themselves up to the new religious ideas, especially in the 1530s. These were discussed among their members and the Scriptures were read and conversed upon. The results of their reflections were written down and performed in allegorical plays (spelen van sinne), biblical plays, refrains and songs. In this essay particular attention will be paid to how the staging of biblical figures and stories was not only a means to propagate the new “evangelical” ideas among the audience, but also a way to criticize the persecution of the same by the imperial and ecclesiastical authorities. To that purpose a closer analysis is offered of a play entitled De Bekeeringe Pauli (The Conversion of Paul), which was based upon Acts 9:1–19. Most probably the play was created by the Chamber of Rhetoric De Goudbloem (Marigold), which was active in Vilvoorde near Brussels. The essay will further illustrate how these “religiously-politically incorrect” plays induced the authorities to take increasingly stringent measures against the performance of rhetoricians’ plays in the Low Countries.
The first 2-year prospective audit of prenatal cell-free deoxyribonucleic screening using single nucleotide polymorphisms approach in a single academic laboratory
Authors: Panchalee Tachjaree , Poungvarin Naravat , Amornrit Warisa , Yaiyiam Chutima , Wataganara Tuangsit 
Published: October 2024

Abstract

Objectives
We reported a performance during an implementation of prenatal cell-free (cf) DNA screening using single nucleotide polymorphism (SNP) approach in our accredited laboratory.

Methods
Prospective audit with prompt intervention was set for the processing of 2,502 samples from singleton pregnancy from August 2017 to July 2019. Risks of trisomy 21 (T21), T18, T13, monosomy X (XO), and other sex chromosome aneuploidies (SCAs) were clarified by a proprietary bioinformatics algorithm.

Results
Laboratory failure occurred in 192 samples (7.7 %) as a result of inadequate sequencing (n=144), fundamental limitation of the testing (n=19), and obvious human error (n=29). Faulty setting of the calibration curve was the most common human error (n=22/29). After a redraw (n=110), 79 (71.8 %) were settled. Overall, 2,389/2,502 samples (95.5 %) were reportable. Thirty-five samples were high-risk for T21 (n=19), T18 (n=5), T13 (n=1), XO (n=3), and other SCAs (n=7), respectively. Positive predictive values calculated from either prenatal confirmatory tests or postnatal findings were 93.8 % (n=16), 100 % (n=4), 50 % (n=2), and 83.3 % (n=6) for T21, T18, XO, and other SCAs, respectively, with high sensitivity and specificity (>99.9 %). Vanishing twin was detected from 1 out of 4 samples with detected additional haplotypes.

Conclusions
An overall performance of SNP-based prenatal cf-DNA screening during our initial implementation can be optimized with proactive approach. The technical know-how was a significant limiting factor for adopting the technology. The lessons learnt may be of interest to the academic laboratory considering adopting their own test instead of sending blood to a testing service of a supplier.
Enhancing patient understanding in obstetrics: The role of generative AI in simplifying informed consent for labor induction with oxytocin
Authors: Grünebaum Amos , Dudenhausen Joachim , Chervenak Frank A. 
Published: October 2024

Abstract
Informed consent is a cornerstone of ethical medical practice, particularly in obstetrics where procedures like labor induction carry significant risks and require clear patient understanding. Despite legal mandates for patient materials to be accessible, many consent forms remain too complex, resulting in patient confusion and dissatisfaction. This study explores the use of Generative Artificial Intelligence (GAI) to simplify informed consent for labor induction with oxytocin, ensuring content is both medically accurate and comprehensible at an 8th-grade readability level. GAI-generated consent forms streamline the process, automatically tailoring content to meet readability standards while retaining essential details such as the procedure’s nature, risks, benefits, and alternatives. Through iterative prompts and expert refinement, the AI produces clear, patient-friendly language that bridges the gap between medical jargon and patient comprehension. Flesch Reading Ease scores show improved readability, meeting recommended levels for health literacy. GAI has the potential to revolutionize healthcare communication by enhancing patient understanding, promoting shared decision-making, and improving satisfaction with the consent process. However, human oversight remains critical to ensure that AI-generated content adheres to legal and ethical standards. This case study demonstrates that GAI can be an effective tool in creating accessible, standardized, yet personalized consent documents, contributing to better-informed patients and potentially reducing malpractice claims.
The Duty of the Highest Good and the Ethical Community in Kant
Authors: Aksoy Neşe 
Published: October 2024

Abstract
In this paper I focus on how the meritorious dimension (or latitude, Spielraum) involved in the promotion of the highest good is closely related to the constitution of an ethical community as a free, open and progressive moral society. I argue that since moral perfection and moral belief/faith as the grounding elements for the promotion of the highest good (synthesis of virtue and happiness) are not objective duties that must be promoted to a definite extent but involve a certain latitude in their employment, the ethical community that emerges out of the pursuit of the highest good does not prove to be a uniform society in terms of the degrees of the pursuit of moral perfection and moral commitment of its citizens. Rather, I point out that the latitude involved in the pursuit of moral perfection and the adoption of moral belief leads to the establishment of an ethical community that emerges as an open and free society entered by its citizens freely and willfully as part of their inner self-constraint. I thus hold that in such an ethical society agents can pursue and promote the highest good not in a strictly prescribed and uniform manner but in various forms and degrees as long as they constantly progress towards a higher form of moral perfection and purer form of religious (or rational) belief/faith.
“Saying ‘thank you’ or something more than lip service”: a variational analysis of the influence of gender and social status on responses to congratulations on Chinese WeChat
Authors: Zhao Xin 
Published: October 2024

Abstract
Existing studies on responses to congratulations to date have displayed a general culturally-bound finding that Chinese speakers prefer to take a detour approach. However, the effect of social constraints on response strategies have not received the attention it deserves. Drawing on a variational pragmatic approach, this study explores the constraints of gender and social status on the pragmatic variation of Chinese WeChat users’ responses to congratulations. Building upon an integrative data set of congratulatory interactions in actual online messages, the findings suggest that gender and social status overlap in complex ways, but with a clear tendency: both men and women significantly tend towards an acceptance strategy when responding to congratulations on WeChat, while social status influences the sub-strategies used in accepting congratulations across both male and female groups. The findings challenge previous stereotypes about Chinese language variation in responses to congratulations. The current results suggest that Chinese speakers have already made a transition from following the Modesty Maxim to using the Agreement Maxim, and have also incorporated the Obligation Maxim. Chinese speakers also consider rapport and reciprocity when responding to kind congratulatory remarks.
Influence of pH on the synthesis of carbon spheres and the application of carbon sphere-based solid catalysts in esterification
Authors: Zhang Lulu , Wang Jing , Wang Qingyi 
Published: October 2024

Abstract
Size uniformity is a key challenge in the preparation of hydrothermal carbon spheres and a prerequisite for size effect research and many applications of carbon spheres. To solve the scientific problem of low uniformity due to the slow carbonization in traditional preparation of glucose carbon spheres, we propose to add acid/base catalysts to accelerate nucleation, shorten the nucleation time, and improve the size uniformity of carbon spheres. The carbon spheres prepared under base conditions versus acid conditions have higher uniformity and smaller particle size (particle size = 503 nm). This result is due to the faster accumulation of aromatic clusters, shorter nucleation time, and larger number of carbon spheres in alkaline systems. The NaOH-HCSs-based solid acid catalyst as-prepared exhibits excellent catalytic activity, and the esterification rates of levulinic acid and n-butanol maximize to 96.36%.
Landslide Vulnerability Mapping Using Spatial Analysis Methods, Case Study in Watulimo Sub-District, Trenggalek District, East Java
Authors: Setianingsih Asma Irma , Setiacahyandari Husnul Khotimah , Savitri Hanny Dyah , Nugratama Sony 
Published: October 2024

This study aims to determine landslde vulnerability areas in Watulimo District base on landside vulnerability factor using GIS. The method used is a weighted tiered quantitative by providing an appreciation value and using weight on various parameters in the analysis. These parameters are ranfall, slope, geology, soil type and landuse. The resul shows that there are classes of landslide vulnerability, named not vulnerable, slightly vulnerable, vulnerable, and very vulnerable. Base on the map, I is known that amost al areas in Watulimo are vulnerable to landslides. The highly vulnerable areas are distributed in Slawe, Dukuh an Watulimo villages. The northern and Southern Watulimo sub-district are slightly and non vulnerable areas. Mapping the level of vulnerability of landslide is one of the solutions to assist in determining policies to reduce the risk of disaster.
Pediatric Early Warning Scores Before Rapid Response Poorly Predict Intensive Care Unit Transfers
Authors: Lee Jimin , Ciuchta Jennifer L. , Weingarten-Arams Jacqueline , Philips Kaitlyn 
Published: October 2024

BACKGROUND
The Pediatric Early Warning Score (PEWS) is a clinical tool used to identify children at risk for clinical deterioration, but its utility remains debated, particularly in high-resource settings. Our objective with this study was to assess the predictive performance of the PEWS for unplanned PICU transfers after pediatric rapid response team (RRT) activation.

METHODS
A retrospective cohort study at a tertiary care academic children’s hospital included all hospitalized patients up to 21 years old who had RRT activations between August 2021 and July 2022. Demographic and clinical data, the primary reason for RRT activation, and the modified Brighton PEWS were collected. The primary outcome was PICU transfer following RRT activation, and the secondary outcome was rapid escalation of care within 4 hours after RRT activation. Sensitivity, specificity, and area under the receiver operating characteristic curve (AUROC) were calculated at multiple PEWS thresholds.

RESULTS
Of 297 RRT activations in 244 patients, 183 (63%) resulted in a PICU transfer, 75% of which were due to respiratory concerns. The PEWS was recorded in 89% of RRT activations within the preceding 4 hours. There was no significant difference in the PEWS between patients with or without PICU transfer or rapid escalation of care. The sensitivity, specificity, and AUROC of PEWS for predicting PICU transfer or rapid escalation of care were low (AUROC 0.495–0.613).

CONCLUSIONS
PEWS within 4 hours before RRT activation was a poor predictor of PICU transfer or rapid escalation care. Further work is needed to develop a more sensitive and specific tool.
Lunns and Bunns
Authors: Raffael Michael 
Published: October 2024

This piece come from Michael Raffael’s new book Bath Curiosities (Birlinn, £9.99), essays about the history of Bath. It is not invariably food-centred – indeed there is a chapter both on my great-uncle Sidney Horstmann and the location of my first paying work, Harbutt’s Plasticine – however, on the food front there are chapters on fizzy pop and soda water, the Bath bun, Bath markets and Bath Olivers. It’s full of fun and proper curiosities. I am grateful to both publisher and author for permission to print this piece.
Does Students’ Socioeconomic Status Moderate the Relationship between Growth Mindset and Learning Achievement: Evidence from PISA 2018 for Kazakhstan
Authors: Smanova Nazym , Smanova Gulmira 
Published: October 2024

Multiple studies demonstrate a positive association between having a growth mindset and learning achievement. However, recent research reveals that several aspects might moderate this relationship, such as psychological factors, the socioeconomic background of families, sense of belonging to school community, or school characteristics. The present study examines how socioeconomic status (SES) moderates the relationship between growth mindset and academic performance in reading drawing on a nationally representative sample of Kazakhstani students from the PISA 2018 database. The findings suggest that the socioeconomic status of students is a significant moderator in the relationship between growth mindset and learning achievement. The results show that beliefs about growth mindset account for higher learning achievement among both high and low-SES students in Kazakhstan. The last section discusses the policy implications these results have for Kazakhstan.