bluuebunny/crossref_metadata_2025_split huggingface dataset:
Innovation Strategy After IPO: How AI Analytics Spurs Innovation After IPO
Authors: Wu Lynn , Lou Bowen , Hitt Lorin M. 
Published: June 2024

We examine the role of AI analytics in facilitating innovation in firms that have gone through IPO. Using patent data on over 1,000 publicly traded firms, we find that firms acquiring AI analytics capability post-IPO experience less of a decline in innovation quality compared with similar firms that have not acquired that capability. This effect is greater when only machine learning capabilities are considered. Moreover, we find this sustained rate of innovation is driven principally by the continued development of innovations that combine existing technologies into new ones—a form of innovation that is especially well supported by analytics. By examining three main mechanisms that hampered post-IPO innovation, we find that AI analytics can ameliorate the pressure to meet short-term financial goals and disclosure requirements. However, it has limited effect in addressing managerial incentives. For firms with long product cycles, the disclosure effect is reduced to a greater extent than it is for those with short cycles. Overall, our results show the importance of examining technology as a critical input factor in innovation. We show that the increased deployment of AI analytics may reduce some of the innovative penalties suffered by IPOs and that investors and managers can potentially mitigate post-IPO reductions in innovative output by directing capital acquired in the IPO process to the acquisition of AI analytics capabilities. This paper was accepted by D. J. Wu, information systems. Funding: The authors appreciate the generous financial support from Wharton Dean’s Research Fund and Mack Institute for Innovation Management. Supplemental Material: The data files are available at https://doi.org/10.1287/mnsc.2022.01559 .
The offsetting relationship between hand grip strength and hypertension: A cross-sectional study from physically disabled over 50 years old in China
Authors: Xu Liya , Cai Xiaowan , Zhang Yimin , Wen Xu , Sun Tingting 
Published: June 2024

Objectives
To explore the relationship between hand grip strength (HGS) and blood pressure in physically disabled individuals over 50 years old.

Methods
The research adopts a cross-sectional survey, and the data comes from the “2022–2023 Physical Health Monitoring and Scientific and Technological Services for Physical Disabilities” jointly carried out by Beijing Sport University and China Disabled Sports Management Center. Select physically disabled individuals over 50 years old and collect physical fitness measurement data. HGS was measured and adjusted based on body weight and waist circumference, with standard normal conversion. The relationship between HGS and blood pressure was analyzed using multiple linear regression, and further logistic regression was used to analyze the relationship between standard HGS and the risk of abnormal blood pressure.

Results
695 disabled individuals participated in the experiment, including 402 males (57.84%) and 293 females (42.16%). Multiple linear regression analysis found that for each standard deviation increase in the standardized Z-value of relative HGS, the systolic and diastolic blood pressure of male individuals decreased by 2.391 mmHg (P = 0.008) and 1.229 mmHg (P = 0.025); decreased by 2.336 mmHg (P = 0.026) and 1.585 mmHg (P = 0.008), respectively, for female. The increase in HGS reduced the risk of hypertension in physical disabilities in males [OR = 0.820 95%CIs (0.670, 0.952)] (P = 0.003) and females [OR = 0.735 95%CIs (0.472, 0.986)] (P = 0.007).

Conclusion
The HGS of middle-aged and elderly physically disabled individuals negatively correlates with blood pressure, indicating the importance of increasing muscle strength (HGS) in preventing blood pressure.
Using the Rendezvous Technique Through Choledochoduodenostomy for Malignant Biliary Obstruction
Authors: Fiedler Alexandra , Dhindsa Banreet , Bhat Ishfaq , Singh Shailender 
Published: June 2024

ABSTRACT
Endoscopic transpapillary biliary stenting via endoscopic retrograde cholangiopancreatography is the preferred therapy for benign and malignant distal biliary obstruction. In cases of failed endoscopic retrograde cholangiopancreatography, endoscopic ultrasound-guided choledochoduodenostomy has been shown to be as effective as percutaneous methods with an improved safety profile. Despite its efficacy, it is complicated by stent occlusion in 9%-26% of cases. To our knowledge, this is the first case in which biliary obstruction was relieved by performing a rendezvous procedure utilizing a pre-existing choledochoduodenostomy.
ESTUDO LONGITUDINAL DO IMPACTO ODONTOLÓGICO DA COVID-19 EM PACIENTES PEDIÁTRICOS COM DEFICIÊNCIA EM UM SERVIÇO DE REFERÊNCIA DO RIO DE JANEIRO
Authors: Letieri Aline dos Santos , Souza Marina Antonino Nunes , Marques Vivian  de Oliveira , Castro Gloria Fernanda Barbosa de Araújo 
Published: June 2024

O objetivo desse estudo longitudinal retrospectivo foi avaliar se a interrupção dos atendimentos devido à COVID-19 impactou na saúde bucal e no comportamento de pacientes pediátricos com deficiência. Foram avaliados prontuários de todos os pacientes atendidos em um centro de referência durante 2022, sendo obtidas informações demográficas, odontológicas e comportamentais nos momentos inicial, pré e pós-pandemia. Foi realizada estatística descritiva e testes Qui-Quadrado, T de Student e Fisher. Foram incluídos prontuários de 71 pacientes, com média de idade de 7,24±4,16 anos, sendo 56,3% meninos e 78,9% com alterações neurocomportamentais. No pós-pandemia, 70,4% dos pacientes apresentaram alguma necessidade de tratamento, enquanto 57,7% na consulta inicial e 22,5% no pré-pandemia. O comportamento bom foi observado em 76,1% dos pacientes tanto pós-pandemia quanto na consulta inicial e em 84,5% no pré-pandemia. Dos 17 pacientes que tiveram comportamento ruim pós-pandemia, 12 nunca haviam se comportado dessa forma antes (p=0,02). A estabilização protetora foi estatisticamente mais utilizada pós do que pré-pandemia (p=0,01). Observou-se piora na saúde bucal e no comportamento dos pacientes pediátricos com deficiência em decorrência da COVID-19, retornando a condições similares às da primeira consulta.
Mit dem Klimageld verlorenes ­Vertrauen zurückgewinnen
Authors: Eggstein Daniel 
Published: June 2024

Zum Jahreswechsel ist der CO2-Preis von 30 auf 45 Euro pro Tonne gestiegen. Über die Einführung des Klimagelds herrscht jedoch weiterhin keine Einigkeit innerhalb der Bundesregierung. Die Minister Robert Habeck und Christian Lindner sind gegen eine Auszahlung in dieser Legislaturperiode, während die SPD sich wenig engagiert zeigt. Dabei ist klar: Ohne einen sichtbaren und wirkungsvollen sozialen Ausgleich für den steigenden CO2-Preis steht das Vertrauen in die Klimapolitik auf dem Spiel.
Socrates on Cookery and Rhetoric
Authors: Möbus Freya 
Published: June 2024

Abstract
Socrates believes that living well is primarily an intellectual undertaking: we live well if we think correctly. To intellectualists, one might think, the body and activities related to it are of little interest. Yet Socrates has much to say about food, eating, and cookery. This paper examines Socrates’ criticism of ‘feeding on opson’ (opsophagia) in Xenophon’s Memorabilia and of opson cookery (opsopoiia) in Plato’s Gorgias. I argue that if we consider the specific cultural meaning of eating opson, we can see that Socrates takes a nuanced stance on food and cookery: he recommends careful consumption and skillful production, not austerity or abstinence. This nuance in Socrates’ discussion of food changes our interpretation of Socrates’ criticism of rhetoric in the Gorgias: in comparing rhetoricians to opson chefs – not to pastry chefs, as many have assumed – Socrates evokes the dangers of indulging in speeches while acknowledging their necessity for Athenian public life.
Translanguaging art – Questioning boundaries in Monika Szydłowska’s Do you miss your country?
Authors: Futro Dobrochna 
Published: June 2024

Abstract
Using the concept of translanguaging art that combines language(s) with other means of artistic expression, I discuss an artist’s book published in 2015 by Monika Szydłowska, who is a Polish-born visual artist living in the UK. Szydłowska’s book Do you miss your country? is a visual diary in which, using media traditionally associated with a travel journal (pencil and watercolours), the artist captures her experience of migration. The book depicts the everyday life of a young migrant woman from Poland, in the first years of her life in Scotland. The visual and textual narrative pinpoints the intricacies of the process of othering and identity building. I consider what the translanguaging art reveals about the process of identity creation in linguistically and culturally diverse communities and show how, through her choice of multi(trans)lingualism as a mode of writing and the form of a pocket-size sketchbook filled with watercolour drawings and speech bubbles, Szydłowska problematises the popular image of the migrant. I also discuss her engagement with the tradition of migrant writing and travel writing and her subtle subverting of these genres. I demonstrate how, by combining languages with visual means of expression choosing the form of a comic and the watercolour – a gendered and nationally loaded medium – she negotiates her identity and destabilises power relations historically operating within the migratory discourse. My conclusion suggests that her use of translanguaging enabled the artist to indicate the transformative and emancipatory potential of migration seen as the empowering rather than disempowering process for migrants and locals alike.
The Influence of Student Learning, Student Expectation and Quality of Instructor on Student Perceived Satisfaction and Student Academic Performance: Under Online, Hybrid and Physical Classrooms
Authors: Firdousi Saba Fazal , Yong Cui , Amir Beenish , Waqar Ayaan 
Published: June 2024

Abstract
The main aim of this research is to study the influence of traditional, online, and hybrid teaching modes on student academic performance. For this purpose, three determinants of perceived satisfaction and academic performance are used to compare student learning outcomes across the different teaching mediums. This is the first study to examine different teaching modes and their influence on students enrolled in higher education institutions. The study context is a set of China’s higher education sector after the COVID-19 outbreak. Data were collected on the model variables through an online questionnaire and distributed amongst a sample of undergraduate students who were enrolled at Overseas Education College at Jiangsu University. Data collection was divided into three categories: pre-pandemic, pandemic, and endemic situations in China. Structural equation modelling technique was adopted to inspect the collected data and confirm the hypothesis. Results show that student learning and student expectations have a significant positive impact on student perceived satisfaction in all contexts. Moreover, online mode of teaching yielded higher level of student satisfaction and hence, their academic performance. Findings of this study have generated implications for stakeholders of the education sector. Teachers must consistently improve themselves in terms of knowledge and skills, while the ministry of education should set required standards and monitor compliance. They should make some courses related to technology and innovation as a part of the undergraduate syllabus. These will help to stay relevant in today’s competitive academic sector.
The crystal structure of 1-(2-chlorophenyl)-3-(p-tolyl)urea, C14H13ClN2O
Authors: Han Lei , Du Mo , Li Xiaohua , Tang Wenqiang 
Published: June 2024

Abstract
C14H13ClN2O, monoclinic, P21/c (no. 14), a = 23.904(2) Å, b = 4.6173(3) Å, c = 11.6906(13) Å, β = 96.895(9)°, V = 1281.0(2) Å3, Z = 4, R
gt(F) = 0.0646, wR
ref(F
2) = 0.1314, T = 293 K.
The Importance of Intellectual Capital In Driving Firm Performance
Authors: Halim Kusuma Indawati 
Published: June 2024

Purpose: The study explores the structure of intellectual capital and how it influences firm performance of Kompas 100 Index companies using the VAIC model.
Method: As research samples, 29 companies from the Kompas 100 index that were listed on the Indonesian Stock Exchange were employed. The data came from annual reports that were released between 2017 and 2021. A multiple regression analysis was used to create the regression model for this study.
Findings: It can be observed that VAIC has a significant positive effect on both ROA and ROE. Based on each component of VAIC, it is clear that HCE, SCE, and CEE have a positive and significant impact on firm performance. By setting spesific targets and regularly monitoring these neasures, businesses can identify areas for improvement and make informed decisions to enhance their firm performance.
Novelty: The findings are especially significant for policymakers that want to emphasize the value of Intellectual Capital and create a system for disclosing Intellectual Capital. This study also offers up new paths for future research that will take into consideration the dynamic nature of the relationship between Intellectual Capital and Firm Performance and account for endogeneity.
Keywords: Human Capital Efficency; Structural Capital Efficiency; Capital Employed Efficiency; Value Added Intellectual Coefficient
The Effect of The COVID-19 Pandemic on The Tax Compliance of Digital Economy Business
Authors: Puspitarini Ndaru , Rahimi Aulia 
Published: June 2024

Purpose: Tax authority have faced one of the challenges collecting tax revenue during the Covid-19 pandemic in decreasing of the economy will potentially leads firms in financial distress. Financial distress motivated firms to engage tax avoidance. Moreover, activities in the digital economy that are growing rapidly could be a challenge to prevent tax avoidance. Thus, this research intends to investigate how the Covid-19 pandemic affects associations between businesses that engage in digital economy activities and tax avoidance on Indonesian public enterprises.
Method: The study used sample of 250 firms which are listed on Indonesia Stock Exchange (BEI) in 2018-2021 and conducted using difference-in-difference method.
Findings: The study finds empirical evidence that digital economy activities positively associated with effective tax rate. Nevertheless, the Covid-19 pandemic weakened this association.
Novelty: Previous studies partially examined the relationship between the COVID-19 pandemic on tax avoidance and the digital economy on tax avoidance. Quantitative researches about digital business are also mainly carried out in developed countries considering that digital economic activities have been massively carried out in developed countries. This study will complement previous studies where the Covid-19 pandemic and economic activity will be interacted with and linked to corporate tax avoidance behaviour, especially in Indonesia.
Keywords: Covid-19; Tax Avoidance; Digital Economy
Financial Risks, Related Party Transactions and Value of BUMN Companies in Indonesia
Authors: Wijaya Anggita Langgeng , Ratnasari Ima Widha 
Published: June 2024

Purpose : The research investigates the influence of financial risk on the value of state-owned companies (BUMN) on the Indonesia Stock Exchange with related party transactions as a moderating variable.
Method : The population in this research is all state-owned companies listed on the Indonesia Stock Exchange from 2015 to 2022. The sample selection technique uses purposive sampling methods. Data analysis uses regression testing with moderating variables.
Findings : The results of this research show that financial risk has a negative effect on the value of state-owned companies in Indonesia. Related party transactions (RPT) have a moderating effect that strengthens the influence of corporate financial risk on the value of BUMN companies.
Novelty : The research can prove the role of related party transactions as a moderating variable on the influence of financial risk and the value of BUMN companies.
Keywords : Company Value; Financial Risk; Related Party Transactions; Bankruptcy; BUMN
The Real Earnings Management and Tax Aggressiveness in Indonesia
Authors: Hajawiyah Ain , Perdana Anugrah Rinata , Wahyuningrum Indah Fajarini Sri 
Published: June 2024

Purpose: This research aimed to examine the effect of real earnings management on tax aggressiveness.
Method: The study used a quantitative approach using secondary data from the manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021. The sampling technique used is the purposive sampling method and the analysis technique used is multiple linear regression using SPSS 25 software.
Findings: The findings of this study indicate that real earnings management significantly negatively affected tax aggressiveness. Variable control profitability significantly positively affected tax aggressiveness. Whereas variable control leverage does not affect tax aggressiveness. Moreover, variable size significantly positively affected tax aggressiveness.
Novelty: The study uses real earnings management as an independent variable instead of accrual earnings management, which has been commonly used in previous studies. Real earnings management is considered effective in a company’s earnings management strategy because it manipulates data related to day-to-day operation activity of the company.
Keywords: Real Earnings Management; Tax Aggressiveness; Profitability; Leverage; Firm Size
Quality of Sustainability Disclosure, Foreign Board, and Firm Performance? Evidence from Indonesia
Authors: ARMADANI ARMADANI , ZAREFAR ARUMEGA 
Published: June 2024

Purpose: This study intends to investigate the impact of sustainability disclosure and foreign board quality on firm performance. This research also analyzes the impact of each category of sustainability disclosure quality on company performance.Method: General Least Square (GLS) is the analytic method used to test the hypothesis. 315 observations from 46 chemical and basic industries compose the sample.Findings: This study reveals that the quality of sustainability disclosure and the presence of foreign boards have a considerable favorable impact on the performance of companies. Then, the additional study revealed that the social and environmental categories had a considerable positive impact on the organization’s success. In addition, there is no correlation between the economic category and the company’s performance. Novelty: To the author’s knowledge, this is the first study to examine Indonesia’s chemical and basic industrial sectors. This research is distinctive in that it employs a more thorough sustainability disclosure quality measurement, namely developing a measuring instrument with analysis content based on GRI Guidance. Then, this study examines the relationship between the quality of sustainability disclosure and firm performance.
The IT Governance Role on Internal Accountability and Performance in Higher Education Institutions: Testing the Intervening Role of Performance Measurement System and IT Capabilities
Authors: Sofyani Hafiez , Pratolo Suryo , Putra Wahyu Manuhara 
Published: June 2024

Purpose: This study examined the role of IT governance practices on internal accountability and performance of higher education institutions (HEIs) through two intervening variables, namely performance measurement system (PMS) and IT capabilities. Also, it examined the IT governance role in PMS implementation and IT capabilities.Method: This study was conducted at HEI on the Island of Java using a survey approach with hypothesis testing by employing a structural equation modelling-partial least square technique (SEM-PLS). 149 HEIs were successfully included in this study.Findings: The results implied that IT governance could directly promote good PMS implementation and IT capabilities. Furthermore, IT governance was found not to be directly related to internal accountability and performance of HEIs, but it had to go through the PMS implementation as intervening. These results indicate that good IT governance did not necessarily provide added value to HEIs if it is not accompanied by a good PMS implementation. Novelty: This study presents empirical evidence that addresses the research gap on the role of IT governance on internal accountability and performance by putting the PMS policy as intervening variable. This study also presents novelty in terms of setting, namely HEIs where competitive advantage is needed to maintain viability, in the midst of increasingly stringent HEIs competition.
Does IFRS Impact Earnings Management of the JSE Firms
Authors: Gbadebo Adedeji Daniel 
Published: June 2024

Purpose: The paper considers how IFRS impacts discretionary accruals under the assumption that managers do not exercise discretion over revenue when involve in earnings management. The paper verifies whether the change in earnings management is due to time variation and should not be attributed the implementation of IFRS.Method: The paper employs random effects regression to examine the relationship between Jones model’ based discretionary accruals and IFRS-adoption, alongside other time-varying firm’s specific covariates including financial leverage, cash flow from operations, asset returns, equity returns, firms’ growth, firms’ size, and boot to market value.Findings: The paper finds that the estimate for the IFRS dummy was negative and significant, an indication that IFRS causes significant reduction in the discretionary accruals. Since earnings management is reduced after the adoption, this implies that IFRS has positive effects in practices. The paper further finds that earnings management is not purely time-driven and that it is robust to some specific covariates such as firm size, growth, and leverage.Novelty: The paper is novel because findings have importance for regulations, firms’ operations and future investigations. The evidence provides guidance to auditors in financial reporting, policy makers during policy formulation, investors in making informed decisions and regulators in their enforcement processes for the capital market.
Symbolism in Boho Oi Ndeu, A Marriage Ritual of Dou Donggo
Authors: Subari Subari 
Published: June 2024

This research was about the meanings of symbols in â€˜Boho Oi Ndeuâ€™, a marriage ritual of Dou Donggo. It was conducted in Dou Donggo Communities as a sample. This study was conducted by using the ethnography survey. The writer has been living in Dou Donggo Community since he was born. The method used was interview byÂ collecting the data from primary and secondary sources. The results of the research shows that there were a lot of symbols meaning in â€˜Dou Donggo Marriageâ€™ ritual ceremony which many people did not know before. So the Dou Donggo Marriage ritul ceremony should be protected as a cultural heritage of dou donggo which enrich the national cultural treasures of our country, Indonesia.