bluuebunny/crossref_metadata_2025_split huggingface dataset:
Are Private Firms More Aggressive Tax Planners?
Authors: Hoopes Jeffrey L. , Langetieg Patrick T. , Maydew Edward L. , Mullaney Michele S. 
Published: January 2024

ABSTRACT
Drawing on confidential Internal Revenue Service (IRS) data, we examine whether privately held corporations are more aggressive tax planners than their publicly held peers. Contrary to conventional wisdom, we find no consistent evidence that private firms are more aggressive tax planners. We then examine whether private firms’ tax planning differs from that of public firms more generally. We find that private firms engage in more conforming tax planning (planning that also reduces pretax accounting income). However, tests of nonconforming tax planning reveal that private firms generally engage in the same or less planning relative to their public peers. Overall, our findings cast doubt on the belief that private firms are generally more aggressive tax planners than are public firms, but confirm that they engage in more of some forms of general (i.e., conforming) planning.
Data Availability: The IRS provided confidential tax information to Michele S. Mullaney pursuant to an Intragovernmental Personnel Act of 1970 (IPA) agreement through the Statistics of Income (SOI) Joint Statistical Research Program (JSRP).
JEL Classifications: H25; H26; K34; M41.
Empagliflozin Reduces Liver Fat in Individuals With and Without Diabetes
Authors: Abdelgani Siham , Khattab Ahmed , Adams John , Baskoy Gozde , Brown Marissa , Clarke Geoff , Larvenenko Olga , DeFronzo Ralph A. , Abdul-Ghani Muhammad 
Published: January 2024

OBJECTIVE
To examine the effect of empagliflozin on liver fat content in individuals with and without type 2 diabetes (T2D) and the relationship between the decrease in liver fat and other metabolic actions of empagliflozin.

RESEARCH DESIGN AND METHODS
Thirty individuals with T2D and 27 without were randomly assigned to receive in double-blind fashion empagliflozin or matching placebo (2:1 ratio) for 12 weeks. Participants underwent 75-g oral glucose tolerance testing and measurement of liver fat content with MRS before therapy and at study end. Hepatic glucose production before the start of therapy was measured with 3-3H-glucose.

RESULTS
Empagliflozin caused an absolute reduction of 2.39% ± 0.79% in liver fat content compared with an increase of 0.91% ± 0.64% in participants receiving placebo (P &lt; 0.007 with ANOVA). The decrease in liver fat was comparable in both individuals with diabetes and those without (2.75% ± 0.81% and 1.93% ± 0.78%, respectively; P = NS). The decrease in hepatic fat content caused by empagliflozin was strongly correlated with baseline liver fat content (r = −0.62; P &lt; 0.001), decrease in body weight (r = 0.53; P &lt; 0.001), and improvement in insulin sensitivity (r = −0.51; P &lt; 0.001) but was not related to the decrease in fasting plasma glucose or HbA1c or the increase in hepatic glucose production.

CONCLUSIONS
Empagliflozin is effective in reducing liver fat content in individuals with and without T2D. The decrease in liver fat content is independent of the decrease in plasma glucose concentration and is strongly related to the decrease in body weight and improvement in insulin sensitivity.
ANALISIS PENGELOLAAN DAN AKUNTABILITAS LAPORAN KEUANGAN BADAN USAHA MILIK DESA (BUMDES) DI DESA PASIRIPIS
Authors: Marlinda Marlinda , Sudarma Ade 
Published: January 2024

Tujuan penelitian ini untuk mengetahui bagimana pengelolaan dan akuntabilitas laporan keuangan dari Badan Usaha Milik Desa (BUMDes) di Desa Pasiripis. Metode yang digunakan merupakan deskriptif pendekatan kualitatif, teknik pengumpulan data yaitu dengan cara observasi, wawancara dan dokumentasi, teknik analisis data yaitu dengan cara pengumpulan data, reduksi data, penyajian data dan pengambilan kesimpulan verifikasi.
Hasil penelitian ini adalah menganalisis penyajian laporan yang masih menggunakan laporan buku kas biasa pada umumnya dan pengelelolaan yaitu perencanaan (planning), pengorganisasian (organizing), pelaksanaan (actuacting), pengawasan (controlling). Untuk akuntabilitas yaitu akuntabilitas vertikal (internal) dan akuntabilitas horizontal (eksternal).
ON THE METHOD FOR ASSESSING THE QUALITY OF E-LEARNING RESOURCES
Authors: Grigoryan Nana , Harutyunyan Yeranuhi , Grigoryan Zara 
Published: January 2024

ABSTRACT
Without the introduction of modern e-learning resources, it is hard to imagine a quality, understandable education that meets modern trends and standards. Under the current circumstances, one of the most important issues facing the world educational community is the problem of searching e-learning resources for quality assessment methods. Assessment is a multi-criteria issue that is very relevant in the current trends of ICT-oriented education and requires the use of multi-criteria decision-making methods.
The purpose of this article is to introduce an interesting approach for evaluating the quality of e-learning resources, based on the method of analysis of hierarchy.
The presented method is not hard to apply; it is oriented for pedagogical purposes and can also be used in the decision-making process for any multi-criteria problem within the field of education.
THE ISSUE OF INTEGRATED VISUAL ARTS EDUCATION AT SCHOOL
Authors: Ghalayants Marina 
Published: January 2024

This article presents the issues related to the reforms of public education, strengthening of interdisciplinary links of teaching, applied techniques and problems. It concerns the issue of integrated visual Art within the school education system and emphasizes its importance for development of new coming generation within the digital reality of today’s life.
The implementation of changes in regular or professional schools first of all means improving the quality of education, developing new levels of knowledge and worldview of students. And in order for students to understand the basics of natural and social sciences, the laws concerning the development of society, first of all it is extremally necessary to change the nature of education, which should not be reproductive, but developing or teaching. With this pedagogical approach, students will be able to solve cognitive problems, make analysis, generalizations, comparisons, reflections, explain a given phenomenon or reality using the knowledge obtained from different subjects.
Desk review is used as a research method to select the articles and publications reflecting visual art in education and its integration in school life. Detailed analyses of existing literature prove that integrated visual art in public school enables students’ high-level thinking and productive participation in lessons.
ANALISIS STRATEGI KOMUNIKASI KORPORAT TERHADAP KEBERHASILAN ORGANISASI DALAM MANAJEMEN BISNIS
Authors: Mahrani Desi Khairunnisa , Puryanti Dewi 
Published: January 2024

Strategi komunikasi korporat yang efektif mencakup berbagai elemen seperti pengelolahan pesan, pemilihan saluran komunikasi yang tepat, pemahaman kelompok sasaran dan adaptasi terhadap dinamika pasar. Melalui analisis strategi komunikasi yang cermat, organisasi dapat lebih memahami bagaimana menyusun dan menyampaikan pesan mereka sehingga dapat diterima dengan baik oleh pemangku kepentingan. Metode penelitian kualitatif dengan pendekatan deskriptif, yang mengunakan metode pengumpulan data berupa wawancara serta observasi atau berfokus pada pengamatan yang mendalam mengenai “analisis strategi komunikasi terhadap keberhasilan organisasi. Strategi komunikasi korporat adalah sebuah rencana terpadu yang dirancang dengan mengelola dan menyampaikan pesan secara efektif kepada berbagai pemangku kepentingan (stakeholders) dalam konteks perusahaan atau organisasi. Tujuan utamanya adalah menciptakan pemahaman, dukungan, dan citra positif terhadap perusahaan, dimana Strategi komunikasi korporat melibatkan komunikasi internal dan eksternal perusahaan hal ini dilakukan agar dapat mengimplementasikan seluruh rencana sesuai dengan tujuan yang telah diidentifikasi. Sehingga hal ini sesuai dengan peran manajemen dalam keberhasilan organisasi melalui strategi komunikasi korporat berupa pengelolaan sumber daya, pengukuran kinerja serta adaptasi dalam perubahan yang terjadi serta perhatian melalui etika dan tanggung jawab sosial yang merupakan elemen- elemen manajemen yang dapat mempengaruhi keberhasilan dalam strategi komunikasi korporat dan kinerja terhadap organisasi secara keseluruhan sehingga dapat dengan mudah untuk mencapai tujuan organisasi dan memperkuat citra perusahaan.
Targeted transcriptomic analysis of synovial tissues from horses with septic arthritis treated with immune-activated mesenchymal stromal cells reveals induction of T-cell response pathways
Authors: Pezzanite Lynn M. , Chow Lyndah , Engiles Julie B. , Kurihara Jade , Plaisance Cody , Goodrich Laurie R. , Dow Steven 
Published: January 2024

Abstract

OBJECTIVE
To investigate mechanistically the reported beneficial effects of immune-activated mesenchymal stromal cell (MSC) therapy to treat equine septic arthritis, leveraging Nanostring technology.

ANIMALS
8 Quarter Horses with induced tibiotarsal Staphylococcus aureus septic arthritis treated IA with either Toll-like receptor-3 agonist polyinosinic:polycytidylic acid–activated MSCs + vancomycin antimicrobials (TLR-MSC-VAN; n = 4) or antimicrobials (VAN; 4).

METHODS
Synovial tissues were collected and fixed in neutral-buffered 10% formalin, and formalin-fixed paraffin-embedded synovial and osteochondral tissues were sequenced using a custom-designed 200-gene equine Nanostring nCounter immune panel to directly quantify expression of key immune and cartilage-related genes. Immunohistochemistry to detect CD3+ T cells was performed on synovial tissues to further quantify T-cell infiltration in TLR-MSC-VAN– versus VAN-treated joints.

RESULTS
Comparison of synovial transcriptomes between groups revealed moderate changes in differential gene expression, with upregulated expression of 9 genes and downregulated expression of 17 genes with fold change ≥ 2 or ≤ −2 and a significant false discovery rate–adjusted P value of ≤ .05. The most upregulated genes in TLR-MSC-VAN–treated horses included those related to T-lymphocyte recruitment and function, while pathways related to innate immune activation and inflammation were significantly downregulated. Immunohistochemistry and quantitation of CD3+ T-cell infiltrates revealed a numerically greater infiltrate in synovial tissues of TLR-MSC-VAN–treated horses, which did not reach statistical significance in this small sample set (P = .20).

CLINICAL RELEVANCE
Targeted transcriptomic analyses using an equine Nanostring immune and cartilage health panel provided new mechanistic insights into how innate and adaptive immune cells within synovial tissues respond to TLR-activated MSC treatment when used to treat septic arthritis.
How can gender considerations be better integrated into animal health emergency preparedness and response?
Authors: Wenham Clare , Brand Tianna L. , Carlin Ellen P. , Donachie Daniel , Fèvre Sonia , Greve Lydia C. , Hardy Emily , Okello Anna L. , Standley Claire J. , Stärk Katharina D. C. , Lawrence Welle Chinonyerem Chisom 
Published: January 2024

Abstract
Global and national authorities have not historically approached animal health emergencies through a gendered lens. Yet these events almost certainly have gendered dimensions, such as differential engagement of women or men depending on their culturally accepted or assigned roles for animal care; risk of exposure to zoonoses; and access to emergency resources during response and recovery. Despite the role that gender seems to play with respect to animal health emergencies, little research has been conducted to better understand such dynamics, and little policy has been promulgated to address it in a way that optimizes response while ensuring equitable outcomes. This piece summarizes 3 key themes that emerged from a panel discussion on gender and animal health emergencies at the World Organisation for Animal Health Global Conference on Emergency Management in April 2023. These themes were differential gendered exposure to pathogens; a lack of equitable gender representation in animal health decision-making; and enhancement of pathways for recognizing gender in national and international actions in preparing for, detecting, and responding to animal health emergencies. Beyond increasing opportunities for women to engage in leadership, the animal health and veterinary communities will benefit from connecting practitioners with gender experts to develop more integrative approaches to emergency preparedness and management. Animal health professionals should also advocate for further research to elucidate gender-specific dynamics in human populations in the context of animal emergencies and the promulgation of evidence-based policies. Such transformative efforts will lead to better outcomes for all people who depend on and provide care for animals.
Placement of an artificial urethral sphincter for treatment of passive urinary incontinence after inadvertent prostatectomy and balloon dilation treatment for stricture formation in a 5-month-old dog
Authors: Qin Nancy , Romine Jessica F. , Visser Judith 
Published: January 2024

Abstract

OBJECTIVE
Describe the management of incontinence with several therapies, culminating with the apparently successful treatment utilizing artificial sphincter placement following an inadvertent prostatectomy.

ANIMAL
5-month-old 7.5-kg male neutered Miniature Schnauzer.

CLINICAL PRESENTATION, PROGRESSION, AND PROCEDURES
The patient was referred for dysuria and persistent stranguria following an iatrogenic total prostatectomy and urethrectomy. An extra pelvic urethral anastomosis was performed, followed by hospitalization for 2 weeks with a urinary catheter. The patient was further investigated for persistent stranguria, and a contrast urethrogram revealed a urethral stricture at the anastomosis site, which was treated with fluoroscopic balloon dilation. The stranguria resolved, but an acute nocturnal grade 3 passive urinary incontinence occurred, which was nonresponsive to medical management of phenylpropanolamine hydrochloride and estriol. An artificial urethral sphincter was placed, leading to continence after 5 top-ups to a total volume of 0.9 mL. The patient remained continent for 5.5 weeks before abrupt incontinence recurred, which was resolved by another 0.1-mL top-up. No further signs of incontinence occurred in the 11 months following.

TREATMENT AND OUTCOME
The placement of an artificial urethral sphincter successfully managed urinary incontinence in this patient. Continence was achieved with no significant complications other than a transient loss of continence. Long-term follow-up 14 months after sphincter placement revealed that the patient had remained continent since the final sphincter top-up. The owner reported a significant improvement in the patient’s quality of life following successful incontinence management.

CLINICAL RELEVANCE
This case highlighted the benefits of placing an artificial urethral sphincter in managing urinary incontinence after select cases of prostatectomy in dogs that are unresponsive to medical management.
The Russian invasion of Ukraine and the exchange rate of the Polish zloty: A fallacy of monetary autonomy?
Authors: Borowski Jakub , Jaworski Krystian 
Published: January 2024

Abstract
We use the Twitter application programming interface to construct a novel indicator capturing the varying perceptions of geopolitical risk related to the war in Ukraine. We show that the Twitter variable is a statistically significant determinant of the EUR/PLN exchange rate following the invasion. We estimate that the war in Ukraine was responsible for an increase in the EUR/PLN exchange rate of about 5.0% in the first 2 weeks following its breakout and that the weakening of PLN contributed to an increase of headline inflation in Poland by about 0.33 percentage points. Our findings suggest that monetary policy autonomy can be substantially constrained due to conflicts in nearby countries. Therefore, they provide an argument for Poland in seeking Eurozone membership as a way to contain the impact of geopolitical factors on exchange rate volatility, which is likely to remain at play in the longer run.
Land Cover Change in Hanoi: A Comparison Between Planning Cycles
Authors: Nguyen Tuan Tran 
Published: January 2024

AbstractBecause land is an entity that possesses both biophysical and geophysical features, it can be subdivided into several land covers and put to a variety of diverse uses. In this study, transformation matrices are generated using JAXA map data in order to conduct an analysis of the inter-land variability. In Hanoi, data collection took place over the course of four years (1990, 2000, 2010, and 2020). According to Vietnam’s legislation, this timeframe is also equivalent to three phases of land use planning (LUP). According to the findings, the area of land used for urban development is expanding at a quick rate in this metropolitan region (by more than 13%), but the area used for rice production has experienced a significant decline (by approx. 23%). However, the pattern is not consistent from one planning period to the next. The research results are also linked to land use practices in Hanoi in the discussion section. This points to the compatibility with the current state of Vietnam’s linear economic growth in recent times, as well as negative issues, such as land waste and forecasts of spatial changes in Hanoi.
Biograficzne uczenie się ról rodzicielskich matek
Authors: Puszcz Paulina , Kalus Alicja , Mazurek Emilia 
Published: January 2024

Podjęcie roli rodzicielskiej stanowi istotne zadanie rozwojowe okresu wczesnej dorosłości oraz znaczące doświadczenie w biografii człowieka. Realizowanie roli rodzicielskiej to proces, którego człowiek uczy się w biegu życia. Jednym z rodzajów uczenia się jest uczenie się biograficzne. Celem badań była rekonstrukcja wydarzeń i okoliczności wpisanych w bieg życia kobiet, które stanowiły kontekst ich biograficznego uczenia się roli rodzicielskiej. W badaniach wzięło udział 15 kobiet w wieku od 24 do 35 lat, będących matkami. W wyniku przeprowadzonych badań ustalono, że biograficzne uczenie się roli rodzicielskiej przez matkę zachodzi poprzez uczenie się z biografii własnej i biografii Innych, w wymiarze świadomym i nieświadomym, indywidualnie lub w relacji z Innym(i). Dla biograficznego uczenia się roli rodzicielskiej duże znaczenie ma okres wzrastania i rozwoju w domu rodziny pochodzenia. Szczególnie znaczące są tu doświadczenia życiowe zdobywane w relacji z matką oraz obserwowanie jej w roli matki. Wnioski płynące z prezentowanych badań mogą stanowić podstawę do tworzenia programów edukacyjnych skierowanych do (przyszłych) matek oraz do przygotowania specjalistów wspierających kobiety pełnieniu roli rodzicielskiej.
Efficacy of intraoperative imprint cytology of sentinel lymph node in breast cancer
Authors: Yadav Priya , Ahuja Sana , Zaheer Sufian , Singh Mukul , Chintamani Chintamani 
Published: January 2024

Objective:
The most important determinant of patient outcome in cases of breast carcinoma is the regional lymph node status. Intraoperative assessment of sentinel lymph nodes (SLNs) allows the surgeon to perform axillary lymph node dissection in the same sitting if required. The commonly performed intraoperative methods for SLN evaluation are touch imprint cytology (TIC) and frozen section. The present study aimed to determine the sensitivity, specificity, and accuracy of TIC with histopathological diagnosis as gold standard.

Material and Methods:
The lymph nodes sent for intraoperative examination were bisected along the long axis and touched onto clean glass slides followed by Toluidine blue and rapid Papanicolaou staining. The imprints were reviewed and the interpretation was conveyed to the surgeon. Thereafter, the biopsy was fixed in 10% formalin followed by paraffin embedding with hematoxylin and eosin staining. The specificity, sensitivity, diagnostic accuracy, positive predictive value, and negative predictive value were evaluated with histopathological diagnosis as gold standard.

Results:
A total of 60 patients who underwent resection surgery were included in the study. Majority (36.7%) of patients were in the age group 41–50 years with a mean age of 48.1 ± 10.6 years. There were 54 cases (90%) and 6 cases (10%) of invasive carcinoma of no special type (ductal) and lobular carcinoma, respectively. According to modified Bloom–Richardson scoring, the cases were categorized as Grade 1–6 cases (10%), Grade 2–36 (60%), and Grade 3–18 (30%). The sensitivity and specificity of TIC were 87.5% and 100%, respectively. The diagnostic accuracy of TIC in the diagnosis of metastasis in SLN was 90%.

Conclusion:
TIC is an easy-to-perform, cost-effective, rapid, and accurate technique for axillary lymph node evaluation, which also overcomes the need for a cryostat.
Intraductal papillary mucinous neoplasms of the pancreas: Cytologic-histologic correlation study and evaluation of the cytologic accuracy in identifying high-grade dysplasia/invasive adenocarcinoma
Authors: Serinelli Serenella , Khurana Kamal K. 
Published: January 2024

Objective:
Intraductal papillary mucinous neoplasms (IPMNs) may be associated with invasive adenocarcinoma, low-grade dysplasia (LGD), or high-grade dysplasia (HGD). We aimed to review the cytologic-histologic correlation of cases with a histologic diagnosis of IPMN.

Material and Methods:
A database search (January 2010–January 2021) was performed for resected IPMNs with preceding endoscopic ultrasound-guided fine-needle aspiration (FNA). Cytology slides were reviewed for the presence of benign, atypical, or malignant cells, and necrosis. Histologically, IPMNs were classified as benign (LGD) or malignant (HGD or adenocarcinoma).

Results:
There were 41 patients with IPMN; 24 malignant and 17 benign. Sixteen of the 24 malignant IPMNs were accurately classified as malignant on cytology. There were eight false negatives and one false positive. Cytology yielded a sensitivity of 67% and a specificity of 94%. Among the 16 true positives with FNA diagnosis of adenocarcinoma, seven were IPMNs with HGD, and nine had invasive adenocarcinomas on histology. Cellular morphology and absence or presence of necrosis did not help distinguish HGD from adenocarcinoma on cytology (P > 0.5). Sampling errors and interpretative errors resulted in false-negative cases. Cytology yielded diagnoses related to IPMN in 73% of cases (30/41) and lack of identification of mucinous cells/mucinous background resulted in interpretative errors (9).

Conclusion:
This study shows that there is a good correlation between cytopathology and surgical pathology diagnoses of IPMNs and that cytology is mostly able to recognize IPMN with HGD/adenocarcinoma. However, heterogeneity in areas of IPMN with HGD/adenocarcinoma may result in sampling errors yielding false-negative cases. Mucinous cells/background should raise the suspicion of IPMN on cytology, even when no neoplastic epithelium is present for the evaluation of dysplasia.