bluuebunny/crossref_metadata_2025_split huggingface dataset:
The EFFECT OF EARNINGS MANAGEMENT THROUGH ACCOUNTINGS DEVIATION, ACTIVITIES PROFIT RIIL AND ACRUAL TO TAX AGGRESSIVITY
Authors: Surahman Andy Surahman , Firmansyah Amrie 
Published: June 2024

Book tax difference leads an opportunity for earnings management that management calculates the company's earnings for two purposes each year, ie the purpose for financial reporting based on the principles of financial accounting standards and tax reporting based on tax regulations to determine the amount of taxable income or earnings according to fiscal. The Indonesian tax regulations require that the fiscal profit is calculated based on the accrual accounting method, so that the company does not have to double bookkeeping.This study is aimed to examine the effect of earnings management through accounting irregularity, real earnings activities and accrual earnings activites on tax aggressiveness. The samples used in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the period 2013-2015. Using pusposive sampling, selected companies data amounted to 80, so the total sample in this study of 240. The data examination in this study uses multiple regression analysis with panel data. The results of this study indicate that accounting irregularity has no significant effect on tax aggressiveness. Meanwhile, real earnings management through operating cash flow has a significant negative effect on tax aggressiveness, real earnings management through decreasing discretionary expenses has a significant positive effect on tax aggressiveness, real earnings management through overproduction has a significant positive effect on tax aggressiveness. Furthermore, accrual earnings management has a significant positive effect on tax aggressiveness.
Keywords : Earnings Management, Tax Aggresiveness
THE EFFECT OF AUDIT TENURE, AUDIT FEE, AND SIZE OF PUBLIC ACCOUNTANT OFFICES ON AUDIT QUALITY (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange 2014-2018)
Authors: Sembiring Priscila Apriani , Sidharta Juaniva , Sembiring Caroline 
Published: June 2024

Audit quality is the most important thing that must be considered in the audit process, because of that the author needs to do research’s and the research’s was carried out with the purpose to knowing of audit tenure, audit fee, and size of audit firm. The samples of this research’s comes from a secondary to a manufacturing company and listed in Indonesia Stock Exchange during the period of the year 2014-2018. The author used research methods with quantitative analysis techniques, with data that is generated from annual financial reports on manufacturing companies.
The results of this research’s showed that audit fee has a significant effect on audit quality. But, audit tenure and size of audit firm have not a significant effect. Testing the hypothesis used by linear regression analysis method with SPSS version 25.0 through.

Keywords: audit quality, audit tenure, audit fee, and size of audit firm.
EFFECT OF OCTANE VALUE AND SPARK PLUG CONDUCTIVITY ON MOTORCYCLE TORQUE 115 cm3
Authors: Wisnu Haryoko  
Published: June 2024

Tujuan penelitian ini adalah mengetahui pengaruh dan interaksi perlakuan dari nilai oktan dan konduktivitas busi pada motor 115 . Oktan yang digunakan yaitu RON 90, RON 92, dan RON 98 dan busi yang dipakai yaitu konduktivitas busi Tembaga, Platina dan Iridium dengan Konduktivitas Termal Tembaga 401 W/m.K, Platina 71.6 W/m.K, Iridium mencapai 147 W/m.K. Metode dari penelitian ini dilakukan dengan menggunakan metode eksperimen di mesin dinamometer untuk mengetahui hasil dari torsi dengan pengujian pada beberapa rpm. Hasil dari penelitian ini menunjukkan bahwa nilai oktan dan konduktivitas busi memiliki pengaruh yang signifikan sedangkan interaksi perlakuan antara nilai oktan dan konduktivitas busi tidak memiliki pengaruh yang signifikan terhadap torsi motor 115 cm3. Torsi tertinggi terjadi pada 4500 rpm dengan penggunaan RON 92 dan konduktivitas busi Tembaga dan Iridium, dengan nilai rata-rata torsi 8,41 N.m. diikuti oleh konduktivitas busi Tembaga memiliki nilai torsi 8,40 N.m. Sementara itu, nilai torsi terendah terjadi pada 7000 rpm dengan penggunaan RON 98 dan konduktivitas busi Platina, dengan nilai rata-rata torsi 5,74 N.m. diikuti oleh konduktivitas busi Tembaga dengan nilai rata-rata torsi 6,07 N.m. serta konduktivitas busi Iridium yang memiliki nilai torsi 6,12 N.m.
Joy: the key to using media to move the needle on climate change
Authors: McCormick Sabrina , Aldous Annette , Yarbrough Laurilee 
Published: June 2024

IntroductionReaching the public and engaging them in addressing climate change could be effectively motivated by film and television. Unfortunately, to-date, there is limited understanding regarding the mechanisms by which such media motivates behavior change to address climate. In this research, we sought to investigate how media exposure can motivate climate and environmentally-conscious behaviors by assessing how emotional responses of viewers or demographic characteristics affected subsequent behavior over weeks following exposure.MethodsParticipants (N = 352) were recruited online and randomly assigned to watch one of three video segments. In surveys before and 4 weeks after viewing, they reported on specific environmentally friendly actions they had taken in recent weeks. Using analysis of covariance (ANCOVA) adjusted for actions reported at baseline, we assessed whether the number of actions reported at follow-up differed by assigned video. Two ANCOVA models were pre-specified, one with video only and one with backwards selection on a list of demographic factors and emotions experienced while watching the videos.ResultsIn the multivariable model, a higher level of action was associated with self-reported joy (p &lt; 0.001) and fear (p &lt; 0.01).DiscussionThese findings suggest that climate communication that engages audience members in a joyful emotional state or, to a lesser degree, a frightening experience may be most effective in increasing climate action.
Effect of oxidant quantity and humidification temperature on performance of PEMFC with twin inlet and twin outlet flow field
Authors: Jose Aneesh , Bekal Sudesh , Revankar Shripad T. 
Published: June 2024

The paper presents an analysis of the performance of a Proton Exchange Membrane (PEM) fuel cell, which is equipped with a flow field design featuring dual inlets and outlets, while operating under conditions of excess stoichiometry. These experiments were conducted using a fuel cell system connected to a station that allowed for the precise adjustment of gas flow rates. During the initial phase of experimentation, various proportions of excess oxygen were systematically applied, while maintaining constant hydrogen flow rates of 80 mL/min and 100 mL/min. Particularly noteworthy, for the case of a 100 mL/min hydrogen gas flow rate and the optimized excess oxygen proportion of 150%, further experiments were undertaken to ascertain the ideal humidification conditions. The outcomes of these experiments revealed that a hydrogen gas flow rate of 100 mL/min consistently outperformed the 80 mL/min flow rate in terms of fuel cell performance. Moreover, it was observed that the introduction of excess oxygen significantly improved performance, up to a 50% oxygen proportion for the 80 mL/min hydrogen flow rate and up to a 150% proportion for the 100 mL/min hydrogen flow rate. One intriguing observation pertained to the influence of humidification. Specifically, it was found that the utilization of a humidification temperature of 100°C, or the absence of humidification altogether, resulted in notably diminished power output. In contrast, intermediate humidification temperatures of 60°C, 70°C, 80°C, and 90°C consistently yielded identical maximum power points (MPP) when combined with a 150% excess oxygen supply and a hydrogen flow rate of 100 mL/min. The twin inlet-twin outlet flow field provides a slight advantage over the conventional serpentine flow field in the overall analysis.
The impact of air transportation, trade openness, and economic growth on CO2 emissions in Saudi Arabia
Authors: Aldegheishem Abdulaziz 
Published: June 2024

The global economy has reported an unprecedented increase in growth rates over the last 2 decades, due to rapid evolution in transportation and communications. The rapid growth of international trade has increased the demand for fossil fuel, leading to exacerbated environmental risks. Air transportation is an essential operational practice in trade openness and has many economic benefits. However, its effect on CO2 emissions is not well understood. Studies on the causal relationships between air transportation, trade openness, economic growth, and CO2 emissions are lacking, especially across Middle Eastern countries. This study targets Saudi Arabia, one of the largest countries in the Middle East region in terms of economic capabilities and geographical area, to investigate the impact of air transportation, trade openness, and economic growth on CO2 emissions. To this end, data was derived from the World Development Indicators (WDI) established by the World Bank for the period 1991–2023. An autoregressive, distributed lag autoregressive distributed lag (ARDL) model was used to analyze associations among the study variables; the empirical findings confirm that air transportation, trade openness, and economic growth have positive and statistically significant effects on CO2 emissions in both long- and short-run scenarios. However, the results illustrate that economic growth alone is unable to sufficiently reduce CO2 emissions in Saudi Arabia, indicating a lack of connection between economic policies and environmental goals. Thus, these results indicate that the Environmental Kuznets Curve (EKC) hypothesis is not valid for Saudi Arabia. In addition, this study provides useful insights for policymakers to mitigate CO2 emissions. Suggestions include attracting foreign investment, modifying the structure of trade, mitigating the reliance on imports and enhancing exports, while focusing on green strategies for economic growth, replacing fossil fuels with clean and renewable sources, subsidizing environmentally friendly technologies, and enacting decarbonizing regulations.
A causal link between circulating leukocytes and three major urologic cancers: a mendelian randomization investigation
Authors: Zhi-gang Yi , Han-dong Wang 
Published: June 2024

PurposeThis study aimed to explore the influence of serum leukocytes on urologic cancers (UC) using observation-based investigations. In the present study, Mendelian randomization (MR) was employed to assess the link between leukocyte count (LC) and the risk of UC development.MethodsFive LC and three major UC patient prognoses were obtained for MR analysis from genome-wide association studies (GWAS). Furthermore, in order to evaluate reverse causality, bidirectional studies were conducted. Finally, a sensitivity analysis using multiple methods was carried out.ResultsThere was no significant correlation found in the genetic assessment of differential LC between the co-occurrence of bladder cancer (BCA) and renal cell carcinoma (RCC). Conversely, an individual 1-standard deviation (SD) rise in neutrophil count was strongly linked to a 9.3% elevation in prostate cancer (PCA) risk ([odd ratio]OR = 1.093, 95% [confidence interval]CI = 0.864–1.383, p = 0.002). Reverse MR analysis suggested that PCA was unlikely to cause changes in neutrophil count. Additional sensitivity studies revealed that the outcomes of all MR evaluations were similar, and there was no horizontal pleiotropy. Primary MR analysis using inverse-variance weighted (IVW) revealed that differential lymphocyte count significantly influenced RCC risk (OR = 1.162, 95%CI = 0.918–1.470, p = 0.001). Moreover, altered basophil count also affected BCA risk (OR = 1.249, 95% CI = 0.904–1.725, p = 0.018). Nonetheless, these causal associations were not significant in the sensitivity analysis.ConclusionIn summary, the results revealed that increased neutrophil counts represent a significant PCA risk factor. The current research indicates a significant relationship between immune cell activity and the cause of UC.
Causal association between immune cells and lung cancer risk: a two-sample bidirectional Mendelian randomization analysis
Authors: Xu Shengshan , Fang Huiying , Shen Tao , Zhou Yufu , Zhang Dongxi , Ke Yongwen , Chen Zhuowen , Lu Zhuming 
Published: June 2024

BackgroundPrevious studies have highlighted the crucial role of immune cells in lung cancer development; however, the direct link between immunophenotypes and lung cancer remains underexplored.MethodsWe applied two-sample Mendelian randomization (MR) analysis, using genetic variants as instruments to determine the causal influence of exposures on outcomes. This method, unlike traditional randomized controlled trials (RCTs), leverages genetic variants inherited randomly at conception, thus reducing confounding and preventing reverse causation. Our analysis involved three genome-wide association studies to assess the causal impact of 731 immune cell signatures on lung cancer using genetic instrumental variables (IVs). We initially used the standard inverse variance weighted (IVW) method and further validated our findings with three supplementary MR techniques (MR–Egger, weighted median, and MR-PRESSO) to ensure robustness. We also conducted MR–Egger intercept and Cochran’s Q tests to assess heterogeneity and pleiotropy. Additionally, reverse MR analysis was performed to explore potential causality between lung cancer subtypes and identified immunophenotypes, using R software for all statistical calculations.ResultsOur MR analysis identified 106 immune signatures significantly associated with lung cancer. Notably, we found five suggestive associations across all sensitivity tests (P&lt;0.05): CD25 on IgD- CD24- cells in small cell lung carcinoma (ORIVW =0.885; 95% CI: 0.798–0.983; PIVW =0.022); CD27 on IgD+ CD24+ cells in lung squamous cell carcinoma (ORIVW =1.054; 95% CI: 1.010–1.100; PIVW =0.015); CCR2 on monocyte cells in lung squamous cell carcinoma (ORIVW =0.941; 95% CI: 0.898–0.987; PIVW =0.012); CD123 on CD62L+ plasmacytoid dendritic cells (ORIVW =0.958; 95% CI: 0.924–0.992; PIVW =0.017) as well as on plasmacytoid dendritic cells (ORIVW =0.958; 95% CI: 0.924–0.992; PIVW =0.017) in lung squamous cell carcinoma.ConclusionThis study establishes a significant genomic link between immune cells and lung cancer, providing a robust basis for future clinical research aimed at lung cancer management.
Awareness and analysis: concurrent and predictive roles of two morphological processes in early reading comprehension
Authors: Zinger Katharine , Kruk Richard S. 
Published: June 2024

IntroductionWe examine how awareness and analysis of morphemes contribute to children's reading comprehension and its development. A multidimensional perspective on reading comprehension posits morphological awareness and morphological analysis play distinct roles in reading comprehension. Assuming individual differences in growth in these aspects of morphological processing, their concurrent influences can vary depending on children's reading comprehension abilities, and predictive influences can change as children's reading comprehension abilities improve.MethodThe current longitudinal study examined the concurrent and predictive influences of awareness and analysis on children's reading comprehension from Grades 1 to 3. Data from 171 public school children, with diverse reading comprehension abilities, were collected across five waves and were analyzed using cross-lagged panel structural equation modeling.ResultsResults showed concurrent relationships among morphological awareness, analysis, and reading comprehension in Grades 1 and 2, and morphological analysis having a concurrent relationship with reading comprehension at the end of Grade 3. Morphological awareness in all waves but Wave 3, at the end of Grade 2, predicted subsequent reading comprehension. Morphological analysis did not predict subsequent reading comprehension.DiscussionFindings support the multidimensional conceptualization of awareness and analysis as distinct morphological processes that play early-wave concurrent and across-wave predictive roles in children's reading comprehension development.
Looking beyond literacy and phonology: word learning and phonological cue use in children with and without dyslexia
Authors: van Viersen Sietske , Kerkhoff Annemarie , de Bree Elise H. 
Published: June 2024

IntroductionThis study investigated whether children with and without dyslexia differ in word learning and whether phonological cues to word class play a role. If children with dyslexia have difficulties with implicit learning, they might be less sensitive to such cues.MethodsA group of 89 Dutch primary school children from Grades 3 to 6 participated in a word learning experiment, consisting of children with dyslexia (n = 44) and typically developing children (n = 45). Test items were four monosyllabic ‘verb-like' nonwords (e.g., voek) and four bisyllabic ‘noun-like' nonwords (e.g., banijn). They were presented as novel verbs or nouns in a two word sentence frame (e.g., “I voek” or “a voek”), paired with pictures of unfamiliar actions or objects. Nonwords were either consistent (e.g., “I voek,” “a banijn”) or inconsistent (e.g., “I banijn,” “a voek”) with word class. The word learning experiment consisted of a repetition, identification, and naming phase.ResultsChildren with dyslexia showed lower word learning outcomes in the naming phase. However, phonological cues did not affect word learning in either group. Regression analyses indicated that phoneme awareness, receptive vocabulary, and nonword reading were predictors of word learning for all children.DiscussionThese findings indicate that Dutch children with dyslexia have more difficulty in recalling novel words, fitting in with their phonological difficulties. Phonological cues to word class did not contribute to word learning in either group.
Segmentation of retinal microaneurysms in fluorescein fundus angiography images by a novel three-step model
Authors: Li Jing , Ma Qian , Yao Mudi , Jiang Qin , Wang Zhenhua , Yan Biao 
Published: June 2024

IntroductionMicroaneurysms serve as early signs of diabetic retinopathy, and their accurate detection is critical for effective treatment. Due to their low contrast and similarity to retinal vessels, distinguishing microaneurysms from background noise and retinal vessels in fluorescein fundus angiography (FFA) images poses a significant challenge.MethodsWe present a model for automatic detection of microaneurysms. FFA images were pre-processed using Top-hat transformation, Gray-stretching, and Gaussian filter techniques to eliminate noise. The candidate microaneurysms were coarsely segmented using an improved matched filter algorithm. Real microaneurysms were segmented by a morphological strategy. To evaluate the segmentation performance, our proposed model was compared against other models, including Otsu's method, Region Growing, Global Threshold, Matched Filter, Fuzzy c-means, and K-means, using both self-constructed and publicly available datasets. Performance metrics such as accuracy, sensitivity, specificity, positive predictive value, and intersection-over-union were calculated.ResultsThe proposed model outperforms other models in terms of accuracy, sensitivity, specificity, positive predictive value, and intersection-over-union. The segmentation results obtained with our model closely align with benchmark standard. Our model demonstrates significant advantages for microaneurysm segmentation in FFA images and holds promise for clinical application in the diagnosis of diabetic retinopathy.ConclusionThe proposed model offers a robust and accurate approach to microaneurysm detection, outperforming existing methods and demonstrating potential for clinical application in the effective treatment of diabetic retinopathy.
Effectiveness of psychological interventions for reducing depressive symptomatology and overload and improving quality of life in informal caregivers of non-institutionalized dependent elderly: a systematic review
Authors: Barrero-Mejias Marco Antonio , Gómez-Martínez Sandra , González-Moreno Jesús , Rueda-Extremera María , Izquierdo-Sotorrio Eva , Cantero García María 
Published: June 2024

IntroductionThe phenomenon of aging is distinguished by profound life transformations, with the most dependent group being constituted by elderly individuals. The responsibility for their care primarily falls on the figure of the informal caregiver. The scarcity of time, the stress associated with caregiving, the financial, work-related, and personal difficulties it entails, make it a collective with high probabilities of experiencing various psychological disorders. Interventions that have shown the best results are those of multiple components, composed of various techniques that seek to adapt to the reality of the informal caregiver.MethodThe purpose of this study is a systematic review of effective interventions on depressive symptoms, emotional wellbeing, burden, or quality of life in informal caregivers of non-institutionalized dependents from 2018 to the present. A search was conducted in November 2023, on Pubmed, Pubmed Central, Proquest, and Scielo. The final review was conducted on 11 articles.ResultsThe results indicate that multiple component interventions including cognitive behavioral techniques and psychoeducation in combination with stress coping techniques and social support are more effective on depressive symptoms, burden, quality of life, and increasing the social support network.DiscussionResults on web-based programs demonstrate their efficacy and effectiveness, but require a greater number of trials to adjust their methodological quality and content to the idiosyncrasies of the informal caregiver.
Gut microbiota and serum metabolomic alterations in modulating the impact of fecal microbiota transplantation on ciprofloxacin-induced seizure susceptibility
Authors: Zou Shangnan , Li Yinchao , Zou Qihang , Yang Man , Li Huifeng , Niu Ruili , Lai Huanling , Wang Jiaoyang , Yang Xiaofeng , Zhou Liemin 
Published: June 2024

IntroductionThe gut microbiota and the microbiota-gut-brain axis have gained considerable attention in recent years, emerging as key players in the mechanisms that mediate the occurrence and progression of many central nervous system-related diseases, including epilepsy. In clinical practice, one of the side effects of quinolone antibiotics is a lower seizure threshold or aggravation. However, the underlying mechanism remains unclear.MethodsWe aimed to unravel the intrinsic mechanisms through 16S rRNA sequencing and serum untargeted metabolomic analysis to shed light on the effects of gut microbiota in ciprofloxacin-induced seizure susceptibility and lithium pilocarpine-induced epilepsy rat models.ResultsWe observed that ciprofloxacin treatment increased seizure susceptibility and caused gut dysbiosis. We also found similar changes in the gut microbiota of rats with lithium pilocarpine-induced epilepsy. Notably, the levels of Akkermansia and Bacteroides significantly increased in both the ciprofloxacin-induced seizure susceptibility and lithium pilocarpine-induced epilepsy rat models. However, Marvinbryantia, Oscillibacter, and Ruminococcaceae_NK4A214_group showed a coincidental reduction. Additionally, the serum untargeted metabolomic analysis revealed decreased levels of indole-3-propionic acid, a product of tryptophan-indole metabolism, after ciprofloxacin treatment, similar to those in the plasma of lithium pilocarpine-induced epilepsy in rats. Importantly, alterations in the gut microbiota, seizure susceptibility, and indole-3-propionic acid levels can be restored by fecal microbiota transplantation.ConclusionIn summary, our findings provide evidence that ciprofloxacin-induced seizure susceptibility is partially mediated by the gut microbiota and tryptophan-indole metabolism. These associations may play a role in epileptogenesis, and impacting the development progression and treatment outcomes of epilepsy.