bluuebunny/crossref_metadata_2025_split huggingface dataset:
In All Fairness: A Meta-Analysis of the Tax Fairness–Tax Compliance Literature
Authors: Marshall Mary E. , Farrar Jonathan M. , Massey Dawn W. , Thorne Linda , Wu Anita , Bui Trang 
Published: October 2023

ABSTRACT
We conduct a meta-analysis of the tax fairness–tax compliance literature from its inception in 1976 through 2021. We use an organizational justice perspective (Colquitt 2001) to differentiate between the dimensions of fairness that dominate tax fairness research. We find that the aggregate effect size of the fairness-compliance association is positive and of medium strength. We also find that distributive fairness has the strongest effect on taxpayers’ compliance and is largely driven by the subdimension of exchange equity. Other dimensions of fairness, namely, interactional (interpersonal and informational) and procedural, have smaller effect sizes. We also find a moderating effect of methodology. Our findings suggest both the importance of ensuring that tax dollars are used in ways that taxpayers value, while downplaying the effect of interactional aspects of tax administration, and the importance of carefully considering methodology when conducting tax fairness research.
Parent-Only Balance Sheet Information and Credit Risk Assessments
Authors: Tucker Jennifer W. , Zhou Ying , Zhu Jigao 
Published: October 2023

SYNOPSIS
General-purpose financial statements prepared under GAAP are for a consolidated reporting entity—a collection of legal entities that includes the parent and any subsidiaries it controls. This reporting model results in a loss of information about the individual legal entities within the consolidated reporting entity. Our study examines the role of parent-only balance sheet information in assessing the credit risk of the parent when it is a bank holding company. We obtain evidence from three trading platforms: credit default swaps (CDS), outstanding bonds, and new bonds. We find that parent-only leverage is useful for debtholders to assess the parent’s credit risk even after considering consolidated leverage. Moreover, in CDS markets, parent-only leverage is more useful for firms without downstream guarantee than for firms with guarantee and is less useful for firms with a stronger internal capital market. Our study raises the awareness of parent-only financial information for credit risk assessments.
Data Availability: All data are available from the identified public sources.
JEL Classifications: M2; M4; G3.
Be an Expert: A Critical Thinking Approach to Responding to High-Profile Cybersecurity Breaches
Authors: Boss Scott R. , Gray Joy , Janvrin Diane J. 
Published: October 2023

ABSTRACT
This case examines three high-profile cybersecurity breaches to illustrate how organizations respond to these situations. Students explore breaches involving Capital One, Equifax, and Target and apply critical thinking to examine attack details, breach prevention, and breach responses by assuming the roles of security consultants, chief information officers, and internal auditors. The case objectives include (1) summarizing how organizations respond to cybersecurity breaches, (2) evaluating threats to organizations’ cybersecurity infrastructure, and (3) justifying how accountants and auditors may respond to cybersecurity breaches. This case is designed for undergraduate- or graduate-level accounting information systems, auditing, information technology (IT) auditing, internal auditing, and fraud examination classes and can be extended for intermediate or advanced financial accounting courses. This case provides instructor flexibility, as the class can be split into three groups with each group assigned as the expert on one breach or one or more breaches can be assigned to all students.
AI and the Accounting Profession: Views from Industry and Academia
Authors: Boritz J. Efrim , Stratopoulos Theophanis C. 
Published: October 2023

ABSTRACT
Anecdotal and empirical evidence indicates that the growing adoption of artificial intelligence (AI) within accounting firms and accounting departments leads to improvements in efficiency, a gradual increase in the share of AI workers, and a decrease in junior accounting employees. If this trend continues, would it signal the beginning of an era of diminishing demand for new accounting professionals and a shift in the required skill set of new accounting employees? The aim of the workshop, which, by happenstance, occurred the same week that OpenAI introduced ChatGPT, was to bring together Accounting Information Systems researchers and representatives from leading accounting firms for a conversation on the implications of AI for the accounting profession and related research opportunities. Although the panelists at the time had no way of knowing the capabilities of generative AI models like ChatGPT, their main message was timely and appropriate: Accountants with AI will replace accountants.
Time Series Variation in the Efficacy of Executive Risk-Taking Incentives: The Role of Market-Wide Uncertainty
Authors: Cadman Brian D. , Campbell John L. , Johnson Ryan G. 
Published: October 2023

ABSTRACT
Boards of directors encourage risk-averse managers to take risky actions by providing stock options and severance pay. We demonstrate that the ability of these incentives to encourage risk-taking hinges on the level of uncertainty facing the manager. We confirm prior findings that stock option convexity encourages risk-taking but find that this relation only holds when market-wide uncertainty is low. We also confirm prior findings that severance pay encourages risk-taking but find that this relation only holds during high market-wide uncertainty and negative market-wide performance. Finally, we find that compensation committees respond to variation in uncertainty by adjusting the level of option grants. Our results suggest that the effectiveness of incentives to take risk varies with the market-wide uncertainty, and that boards consider this in annual compensation design.
Data Availability: Data are available from the public sources cited in the text.
JEL Classifications: G30; G34; K22; M40; M46.
Proprietary Information Cost of Contracting with the Government
Authors: He Jiapeng , Li Kevin , Li Ningzhong , Zhang Weining 
Published: October 2023

ABSTRACT
We argue that contracting with the federal government involves significant proprietary information cost due to regulations requiring contractors to provide proprietary information, which may become available to outsiders via Freedom of Information Act (FOIA) requests. We provide evidence by showing that firms become more willing to bid for government contracts after a recent Supreme Court ruling on FOIA (Food Marketing Institute v. Argus Leader Media) that improved information protection for contractors and that this effect strengthens when the contracts entail higher proprietary information cost for contractors.
Data Availability: Data are available from the public sources cited in the text.
JEL Classifications: K4; M4.
Dasiglucagon Treatment for Postprandial Hypoglycemia After Gastric Bypass: A Randomized, Double-Blind, Placebo-Controlled Trial
Authors: Nielsen Casper K. , Øhrstrøm Caroline C. , Houji Inas J.K. , Helsted Mads M. , Krogh Liva S.L. , Johansen Nicklas J. , Hartmann Bolette , Holst Jens J. , Vilsbøll Tina , Knop Filip K. 
Published: October 2023

OBJECTIVE
Postbariatric hypoglycemia affects &gt;50% of individuals who have undergone Roux-en-Y gastric bypass surgery. Despite the often debilitating nature of this complication, existing treatment options are limited and often inefficient. Dasiglucagon is a stable glucagon analog available in a ready-to-use formulation and was recently shown to mitigate postbariatric hypoglycemia in experimental settings. Here, we aimed to evaluate the hypoglycemic hindering potential of dasiglucagon in an outpatient trial.

RESEARCH DESIGN AND METHODS
We conducted a randomized, double-blind, placebo-controlled, crossover, proof-of-concept study at the Center for Clinical Metabolic Research at Gentofte Hospital in Denmark. The study included 24 individuals who had undergone Roux-en-Y gastric bypass surgery (n = 23 women) with continuous glucose monitor–verified postbariatric hypoglycemia (≥15 min at &lt;3.9 mmol/L three or more times per week) randomly assigned to two treatment periods of 4 weeks of self-administered subcutaneous dasiglucagon at 120 μg or placebo. The primary and key secondary outcomes were continuous glucose monitor–captured percentage of time in level 1 and 2 hypoglycemia (&lt;3.9 and &lt;3.0 mmol/L), respectively.

RESULTS
Compared with placebo, treatment with dasiglucagon significantly reduced time in level 1 hypoglycemia by 33% (−1.2 percentage points; 95% CI −2.0 to −0.5; P = 0.002) and time in level 2 hypoglycemia by 54% (−0.4 percentage points; 95% CI −0.6 to −0.2; P &lt; 0.0001). Furthermore, dasiglucagon corrected hypoglycemia within 15 min in 401 of 412 self-administrations, compared with 104 of 357 placebo self-administrations (97.3% vs. 29.1% correction of hypoglycemia rate; P &lt; 0.001). Dasiglucagon was generally well tolerated, with mostly mild to moderate adverse events of nausea.

CONCLUSIONS
Compared with placebo, 4 weeks of self-administered dasiglucagon effectively reduced clinically relevant hypoglycemia in individuals who had undergone Roux-en-Y gastric bypass surgery.
ANALISIS ASPEK KELAYAKAN USAHA PADA ERGO COFFE DI KABUPATEN JEMBER
Authors: Juniana Elasari , Maula Heny Inayatul , Mimi Hidayah Atta , Rahmawati Rahmawati , Septia Revi 
Published: October 2023

Ergo Coffe merupakan salah satu cafe yang ada di Kabupaten Jember dengan menu utama kopi dan menu non kopi serta jajanan ringan yang harganya terjankau oleh kantong masyarakat khususnya Jember. Tujuan penelitian ini adalah untuk menganlisis kelayakan Ergo Coffe pada aspek hukum, aspek teknis dan produksi, aspek pasar dan pemasaran, aspek keuanga, dan aspek lingkungan. Penelitian ini menggunakan metode kualitatif deskriptif. Desain penelitian yang digunakan dalam penelitian ini adalah penelitian kepustakaan (library research) dan penelitian lapangan (field research). Pengumpulan data pada penelitian menggunakan data primer yaitu dengan wawancara. Perhitungan aspek keuangan Ergo Coffe diperoleh 515.000 dibulan Januari dan 515.600 pada bulan Februari.
Desain Pemasangan Sistem Pembumian pada Gardu Induk Baru di Gardu Induk Kota Cane 1 x 30MVA Aceh Tenggara
Authors: Mashadi Mashadi , Hutajulu Olnes Yosefa , Wijaya Kinanti 
Published: October 2023

ABSTRACT The presence of reliable and continuous electrical energy is very important to support modern human life, therefore its necessary to build a transmission network that connect to each other between substations. One of the important components to maintain the availability of reliable electric power in addition to the electric power protection system is the grounding system at the substation. The grounding system is useful for minimizing electric power disturbances due to overvoltage originating from the operation of existing equipment in the substation system as well as due to other factors external is a lightning impulse. In this paper, we will describe how to design and install a grounding system in substations. The type of installation of the grounding system selected is the mesh or grid method. The making of this grounding system refers to the work plan and working contract conditions, formulas commonly use in electric power engineering theory, the applicable rules and regulation of electric power system. The most important standards and variables in this design are the type and resistivity of ground resistance, step voltage, touch voltage and the length of conductor used. The result of this design after working for one month in the new substation area and measured using an Earth tester showed good result of ≤ 0.19 ohm as required by the owner is 0.3 ohm. The result of this measurement mean that the result of the grounding system design has been successfully implemented is 0.19< 0.3 ohm.
Atividades lúdicas com o conteúdo energia para o sexto ano do Ensino Fundamental de uma escola pública de Boa Vista - Roraima, com aporte na teoria de Ausubel
Authors: Oliveira Josimara Cristina de Carvalho , Ribeiro Neto Jucicléia Gomes 
Published: October 2023

This research mainly used the process of assimilation of the Theory of Meaningful Learning by David Ausubel and intended to answer how the use of potentially significant materials, in the energy part in Science classes, can favor signs of meaningful learning for students. The methodological procedures involved descriptive, qualitative and participatory research. The data collection instruments were observation, pencil and paper activities, construction of games with alternative materials, diagnostic questionnaire, half structured interview with the teacher of the field room, registration in a field and photographic diary. A didactic sequence was developed using essential elements for the development of the intervention, which were: the identification of subsumers, the use of previous organizers, potentially significant material, progressive differentiation and integrative reconciliation, as well as the types of learning. The results indicated evidence of significant learning, active participation of students in activities and in the report of their experiences and observations of daily life.
Keywords: Theory of Meaningful Learning. Ludic. Science teaching. Elementary School II. Energy.
Pengaruh Metode Pengolahan Kopi Robusta Gumitir Di Kabupaten Jember Terhadap Karakteristik Green Coffee Powder (GCP)
Authors: Nuraisyah Anni , Suandri Afina 
Published: October 2023

Coffee is a plantation crop commodity that is widely consumed in Indonesia as a refreshing drink. Broadly speaking, coffee processing methods include natural processing, honey processing, semi-wet processing, and wet methods. Green coffee powder (GCP) is unroasted coffee that is ground to a certain particle size. Green coffee powder as a new product processed from green coffee without roasting, so in the processing process it is necessary to analyze the profile of green coffee beans. The differences in the processing methods of natural process coffee, honey process, semi wet process, and wet process are related to the physical and chemical characteristics of green coffee powder. GCP began to be recognized by the public because of its benefits as a functional food product that can increase body metabolism and lose weight. The research method used is Non Factorial Complete Randomized Design (RAL Non Factorial) and descriptive method. The treatment consisted of 4 processing methods, namely natural process, honey process, semi wet process, and wet process, so that 4 treatments were obtained with 5 replicates and 20 experimental units were obtained. The data were analyzed using the ANOVA analysis of variance method and continued with the BNT further test with a confidence level of 95%. The results showed a very significant difference from the effect of processing methods on the parameters of camba density and moisture content. While the effect of processing method did not give a significant difference to the parameters of yield and pH produced. In addition, from the results of chemical characteristics research, there are differences in the amount of caffeine content and volatile compounds from each processing method. Of these compounds that give the strongest aroma to green coffee powder is the compound Pyrazine, methyl- (CAS) Methylpyrazine.
Uji Paket Pupuk Terhadap Produksi Benih Jagung (Zea mays L.) Hibrida
Authors: Sodi Icha Thalia Dhianysya , Bintoro M , Sjamsijah Nurul 
Published: October 2023

Corn in the second position for the most important food after rice. Based on data from the ministry of agriculture in 2021, the corn have been increased in corn productivity in East Java province in the last 5 years. The Indonesian government trying to increase the productivity of corn plants in order to achieve the target in the following year. To increased productivity in the form of application of good cultivation technology which includes the use of high yielding varieties, efficient management of nutrients and water, and setting spacing. In addition to the right plant population, it needs to be balanced with fertilization. The purpose of this study was to determine the effect of fertilizer packages on the production of hybrid corn seeds. This research was conducted for 4 months from September to December 2022. The experimental design was followed a non-factorial randomized block design consisting 6 repetitions. The factor is fertilizer package consisting of P1 (Urea 450 kg/ha, Phonska 500 kg/ha, KCl 50 kg/ha), P2 (Urea 475.5 kg/ha, Phonska 525 kg/ha, KCl 52.5 kg /ha), P3 (Urea 495 kg/ha, Phonska 550 kg/ha, KCl 55 kg/ha). The research result the highest yield of seed weight per cob was in treatment P3, namely 78.27 grams, seed weight per plant 92.40 grams, 1000 grain weight 31.72 grams, production potential per plot 1417.19 grams, and seed production potential per hectare 7719.26 grams. Appropriate and balanced fertilizer package treatment is a solution to accelerate the growth and development of hybrid corn plants and improve the quality and quality of hybrid corn seeds
Academic Engagement: A Bibliometric Analysis in Scientific Production
Authors: Flores Javier Valentino Palomino , Ramos Giuliana del Pilar Saravia , Mendoza Irma Milagros Carhuancho , Calatayud Lady Barbara Layme , Flores Ruth Inés Palomino 
Published: October 2023

Purpose: To conduct a bibliometric analysis of the existing literature on academic engagement in order to quantify academic output, identify influential authors and journals, and assess the temporal evolution of research, providing a comprehensive bibliometric perspective with guidance for future studies in the academic field.

Theoretical framework: Through a systematic search in academic databases, relevant studies about student commitment and motivation in educational contexts were identified.

Design/methodology/approach: The methodology has a descriptive and exploratory approach, 816 articles were reviewed. By analyzing bibliometric indicators, it was revealed a constant growth in research in this field over the last decades, proving a growing interest in understanding and enhancing student participation in their learning process.

Findings: The study identified an evolution on research themes, going from individual factors such as motivation to broader contextual issues, such as the impact of technology on the engagement and educational quality. The influence of key authors and institutions in shaping the field was highlighted, as well as a multidisciplinary approach encompassing psychology, education, medicine, and educational technology.

Research, Practical & Social implications: This bibliometric study offers a panoramic and updated vision of academic engagement research.

Originality/value: Its findings offer a solid foundation to future investigations and enrich the comprehension of how student participation and motivation contributes to a more meaningful learning and the improvement of educational systems.
CORRELATION OF SELF EFFICACY, PARENTAL INVOLVEMENT, AND SELF DETERMINATION WITH STUDENT LEARNING INDEPENDENCE
Authors: Wwidya Sherrin nurlita , Setiyowati Arbin Janu , Atmoko Adi 
Published: October 2023

Independent learning is one of the main factors in the success of students. This study aims to determine the correlation between self-efficacy, parental involvement, and self-determination with the learning independence of high school Surabaya students. The correlational design involved 390 samples. Data were collected through four scales with item validity test ≥ 0.3 and Cronbach Alpha reliability of 0.6 - 0.770, then analyzed by multiple linear regression. The regression results show that (sig F (172) = 0.000 <0.05) there is a simultaneous significant correlation between self-efficacy, parental involvement, and self-determination with learning independence. The contribution of the three predictors in the model together is 57.30% on learning independence.
PENINGKATAN HASIL BELAJAR MATEMATIKA SISWA SD MENGGUNAKAN PENDEKATAN KONTEKSTUAL
Authors: Lestari Widya , Nursiam Nursiam , Chandra Chandra 
Published: October 2023

Tujuan dari penelitian ini yaitu untuk meningkatkan hasil belajar matematika siswa kelas VI menggunakan pendekatan pembelajaran kontekstual. Hal yang melatarbelakangi penelitian ini adalah rendahnya motivasi dan hasil belajar siswa. Penelitian ini menggunakan desain Penelitian Tindakan Kelas dengan melakukan dua siklus dan terbagi dalam empat tahap kegiatan di setiap siklus, yaitu meliputi perencanaan, pelaksanaan, pengamatan, dan refleksi. Penelitian memperoleh hasil bahwa penggunaan pendekatan kontekstual pada pembelajaran matematika memberikan dampak sangat besar terhadap hasil belajar siswa. Hal ini nampak pada peningkatan aktivitas siswa selama pembelajaran yang dapat dikategorikan aktif atau sangat baik. Hasil belajar klasikal mengalami peningkatan signifikan sehingga dapat menjadi salah satu alternatif pilihan untuk meningkatkan hasil belajar siswa jika didapatkan kesulitan belajar pada materi matematika.
Keywords: Hasil Belajar, Pendekatan Kontekstual.
Implementasi Metode Atomic Habits Dalam Membina Karakter Religius Siswa Sekolah Dasar
Authors: Aulia Fadhila Nurul , Robiansyah Firman 
Published: October 2023

Karakter religius merupakan aspek penting bagi siswa sekolah dasar yang dibina melalui pendidikan karakter. Kondisi sekarang menunjukkan penurunan karakter di kalangan pendidikan termasuk sekolah dasar. Artikel ini bertujuan untuk menganalisis konsep Atomic Habits dalam buku “Atomic Habits: Perubahan Kecil Yang Memberikan Hasil Luar Biasa” dan implementasinya dalam pembinaan karakter religius siswa sekolah dasar. Dalam penelitian ini digunakan pendekatan kualitatif diikuti dengan studi literature sebagai metode penelitian sehingga melibatkan peninjauan, analisis, dan sintetis literatur yang relevan dengan topik penelitian. Konsep metode Atomic Habits dalam buku “Atomic Habits: Perubahan Kecil Yang Memberikan Hasil Luar Biasa” berupa metode pembiasaan yang dilakukan dalam empat kaidah perubahan perilaku yaitu hukum pertama (petunjuk) menjadikannya terlihat, hukum kedua (gairah) menjadikannya menarik, hukum ketiga (tanggapan) menjadikannya mudah, dan hukum keempat (ganjaran) menjadikannya memuaskan. Implementasi metode Atomic Habits dalam membina karakter religius siswa sekolah dasar dapat dilakukan dengan menentukan tujuan yang ingin dicapai dengan spesifik, merancang sistem untuk mencapai tujuan, menerapkan metode Atomic Habits, serta melakukan evaluasi dan koreksi.

Keywords: Atomic Habits, Karakter Religius, Sekolah Dasar
AN ANALYSIS OF FIGURATIVE LANGUAGE IN THE SOUNDTRACKS OF THE GREATEST SHOW MAN : A MILLION DREAMS
Authors: Dimela Avikha Putri 
Published: October 2023

The purpose of this study is to identify the types of figurative language and analyze the contextual meaning of the figurative language used in the soundtrack of Showman A Million Dreams. This thesis uses a qualitative descriptive method. The source of the research data used is the lyrics in the Greatest Showman Soundtrack: A Million Dreams. The data collection method used selected songs from the soundtrack of the film The Greatest Showman: A Million Dreams. The collected data was then classified according to the differences, presented in the form of a table and found the types of figurative language and the metaphorical meaning of each song. Based on the analysis in this thesis, found 7 figurative language styles out of 53 which have been interpreted from 21 lyrics of the song A Million Dreams. The seven types are imagery, personification, symbol, paradox, hyperbole, repetition, and metaphor. The researcher found that from 53 figurative types, 18 types are imagery, 4 types are personification, 14 types are symbols, 2 types are paradoxes, 6 types are hyperbole, 8 types are repetition and 1 type includes metaphor. The researcher also draws the conclusion that literary creation does not only consist of entertainment purposes, but also moral values and educational essence that are very useful for English language learners such as virtue values and figurative language