bluuebunny/crossref_metadata_2025_split huggingface dataset:
Large Language Models: An Emerging Technology in Accounting
Authors: Vasarhelyi Miklos A. , Moffitt Kevin C. , Stewart Trevor , Sunderland Dan 
Published: October 2023

ABSTRACT
This commentary discusses how large language models like ChatGPT hold transformative potential in accounting, including education, research, and professional auditing. In the educational sphere, the advent of ubiquitous artificial intelligence (AI) tutors could potentially solve Bloom’s Two Sigma Problem, heralding a new era of personalized learning. Accounting research stands to benefit immensely, particularly in tasks that rely heavily on natural language processing. In the professional auditing domain, the capabilities of ChatGPT to create broad outlines of risks inherent in certain accounts and assertions can enable engagement teams to create more risk-responsive audit plans. However, although the advantages are remarkable, they are accompanied by potential pitfalls that necessitate cautious navigation. Even with these challenges, AI’s impending transformation in personal and professional lives cannot be overlooked, as accounting stands on the brink of significant change.
JEL Classifications: M40; M42; O33.
Information, Incentives, and CEO Replacement
Authors: Meng Xiaojing 
Published: October 2023

ABSTRACT
There are instances where CEO turnover occurs, even if the company has not made any significant strategy changes, and the new CEO possesses similar abilities as the predecessor. This paper aims to provide a rational explanation for this seemingly irrational phenomenon. One possible reason for this “aggressive” CEO turnover is the board’s desire to reduce the information rents earned by the privately informed CEO. Specifically, the incumbent CEO has a temptation to “sandbag” the board about profitability prospects to secure more generous incentive pay for future implementation, and a (seemingly aggressive) replacement policy helps discourage this kind of gaming. That is, instead of “information-based entrenchment” as suggested by the literature (Laux 2008; Inderst and Mueller 2010), this paper shows a countervailing effect that the CEO’s private information (combined with the later-stage moral hazard problem) may lead to her dismissal more often than the ex post efficient benchmark.
JEL Classifications: D86; G34; M41.
overview of the biological activity of polyacrylamide hydrogels
Authors: Zainulabdeen Khalid , Younis Reem W. , Jwad Rasha S. , Yusop Rahimi M. , Yousif Emad , Abdel Moneim Ahmed E. 
Published: October 2023

Recent research on the biological activity of polyacrylamide represents a significant advance in science. Long-standing applications for the chemical compound polyacrylamide include wastewater treatment and food production. Recent research has revealed that this substance has a biological activity that may be exploited to control the functioning of other biological systems.
According to certain studies, polyacrylamide may interact with proteins and other molecules to change their function. For instance, it may have an impact on proteases' ability to degrade proteins. Receptors, which are molecules that react to outside signals, can also be affected by their activity. Additionally, the study group discovered that polyacrylamide can function as a scaffold for cells, offering a framework for the synthesis of new tissue and organs.
Re-Irradiation in Squamous Cell Carcinoma of the Head and Neck
Authors: Barros João , Rodrigues Mónica , Leite Regina , Rothwell David , Pires Beatriz , Serra Tânia , Khouri Leila , Alves Paula 
Published: October 2023

Abstract

Background
Re-irradiation as a therapeutic option for locoregional recurrence in patients with recurrent, persistent tumour or second primary malignant neoplasm has great advantages for locally advanced unresectable tumours.

Methods
We intended to characterise the patient pool that underwent re-irradiation and to perform a comparative analysis between previously known data related to prognostic factors with an impact on 2 years OS of these patients, and evaluate the therapeutic impact of re-irradiation in patients with recurrent, persistent tumour or second primary malignant neoplasm in the head and neck region, treated at the Radiotherapy Department in Portuguese Institute of Oncology in Coimbra (IPOC), from the year 2016 to 2020.

Results
A total of 39 patients were included in this study. All patients were submitted to both primary radiotherapy and re-irradiation with a median time interval between treatment of 20 months (minimum: 8 – maximum: 190). Only the time between irradiations was associated with a decrease in the risk of mortality (HR=0.828; CI 95% 0.731–0.939; p=.03). There were no significant differences in terms of toxicity severity between irradiations.

Conclusion
Re-irradiation is an important therapeutic alternative in the treatment of patients with malignant tumours in the head and neck region.
EFEKTIVITAS BANTUAN MODAL USAHA TERHADAP UPAYA PENINGKATAN PENDAPATAN PELAKU USAHA KULINER (Studi Kasus BAZNAS Kota Pontianak)
Authors: Irawan Muhammad 
Published: October 2023

Penelitian ini bertujuan untuk menganalisis efektivitas program Bantuan Modal Usaha BAZNAS Kota Pontianak terhadap upaya peningkatan pendapatan pelaku usaha kuliner dengan menggunakan 4 indikator yaitu ketepatan sasaran, sosialisasi program, monitoring dan tujuan program. Penelitian ini bersifat deskriptif kuantitatif. Metode analisis yang digunakan adalah analis deskriptif serta Uji t paired sample t-test menggunakan SPSS 26. Hasil penelitian menunjukkan bahwa program Bantuan Modal Usaha telah berhasil karena penerima telah sesuai sasaran awal. Program ini telah disosialisasikan secara terbuka dan transparan. Pada indikator monitoring, hanya ada pengawasan namun belum ada pelatihan, serta pendampingan yang dilakukan belum maksimal. Kemudian hasil di lapangan menunjukkan adanya perkembangan usaha dan peningkatan pendapatan rata-rata pada kebanyakan mustahiq. Secara keseluruhan Program Bantuan Modal Usaha Cukup Efektif dalam upaya peningkatan pendapatan pelaku usaha kuliner.JEL:Kata kunci: Efektivitas; Bantuan Modal Usaha; Peningkatan Pendapatan; Pelaku Usaha Kuliner.
Depression Symptoms on The Dialogues of Laney Brooks in I Smile Back Movie
Authors: Perdana Dicky , Juniartha I Wayan 
Published: October 2023

This qualitative research aims to find out and analyze depression symptoms of Laney Brooks on dialog I Smile Back movie. This research focus on analyzing one of four type bipolar disease episodes it called depression on the main character named Laney Brooks. The research methods used in this research are descriptive qualitative methods and library research methods and also observation method was used to get the data for this study by watching I Smile Back Movie and also using a note-taking technique to identify, and classify the data contains depression symptoms of Laney Brooks on dialog. NAMI (National Alliance Mental Illness) and Analyze Fiction by Kenney, W. P. (1966) theory has been applied in this research. The final result shows that Laney Brooks' depression symptoms are indicated by symptoms such as changes in appetite or weight, concentration and memory problems, irritability, and feelings of worthless or guilt. The symptoms of depression are shown by Laney through her dialogue.
Keywords: Bipolar disorder, Depression, Dialogue, Movie.
Disaster Resilience, Social Resilience, Organizational Resilience, and Business Resilience Impact Towards the Growth of MNCS in Australia
Authors: Hasayotin Khwanchol 
Published: October 2023

Purpose: This research explores the impact of disaster resilience, social resilience, organizational resilience, and business resilience on the growth of multinational corporations (MNCs) in Australia. The research aims to investigate the influence of these resilience variables on MNC growth in Australia.
Theoretical framework: The theoretical framework is developed based on the concepts of disaster resilience, social resilience, business resilience, organizational resilience, and MNC growth.
Design/methodology/approach: A questionnaire was used as the research instrument to collect data, and the Structural Equation Model (SEM) was employed to determine the relationship between resilience variables and MNC growth in Australia.

Findings: The findings indicate that disaster resilience, social resilience, organizational resilience, and business resilience significantly influence the growth of MNCs in Australia. However, the impact of the epidemic was found to be the primary influencing factor, while disaster resilience and organizational resilience did not have a direct influence on MNC growth in Australia.
Research, Practical & Social implications: The study highlights the originality and value of MNCs contributing to resilience variables by implementing risk reduction measures, supporting community preparedness and response, and investing in sustainable and resilient infrastructure.
Originality/value: These findings provide insights for MNCs operating in Australia to enhance their resilience strategies and facilitate sustainable growth in the face of various challenges.
Revolutionizing Pharmaceutical Cold Chain Competency Framework with Reference Process Model and Reference Architecture
Authors: Latha Divya Sasi , Samanchuen Taweesak 
Published: October 2023

The utilization of the reference process model (RPM) and reference architecture (RA) as disruptive information and communication technologies (ICT) in the pharmaceutical cold chain (PCC) industry has enabled the management of tasks through a model-architecture-based approach. This research presents an innovative method for competency development in the cold chain sector, leveraging RPM and RA. By introducing a comprehensive conceptual framework encompassing RPM and RA design and workflow into cold chain competency development, this study outlines the key areas for incorporating RPM and RA into the PCC field. The framework elucidates the functioning of RPM and RA concerning occupational standards (OS) and units of competencies (UOC) within the industry. The study generates a research framework for the PCC industry by systematically implementing RPM and RA using a proposed method. The primary outcomes and empirical evidence are UOC and OS derived from RPM and RA implementation and integration, substantiating the conceptual framework's validity. The research highlights the evolutionary aspects and the significance of the conceptual framework in guiding the research framework and proposes a method for competency development. Furthermore, recommendations are provided for future research endeavors. Doi: 10.28991/HIJ-2023-04-02-011 Full Text: PDF
Study of Optimization of Tourists' Travel Paths by Several Algorithms
Authors: Wang Ting 
Published: October 2023

The purpose of this paper is to optimize the tourism path to make the distance shorter. The article first constructed a model for tourism route planning and then used particle swarm optimization (PSO), genetic algorithm (GA), and ant colony algorithms to solve the model separately. Finally, a simulation experiment was conducted on tourist attractions in the suburbs of Taiyuan City to compare the path optimization performance of the three algorithms. The three path optimization algorithms all converged during the process of finding the optimal path. Among them, the ant colony algorithm exhibited the fastest and most stable convergence, resulting in the smallest model fitness value. The travel route obtained through the ant colony algorithm had the shortest distance, and this algorithm required minimal time for optimization. The novelty of this article lies in the enumeration and description of various algorithms used for optimizing travel paths, as well as the comparison of three different travel route optimization algorithms through simulation experiments. Doi: 10.28991/HIJ-2023-04-02-012 Full Text: PDF
An Improved Differential Evolution Algorithm for Numerical Optimization Problems
Authors: Farda Irfan , Thammano Arit 
Published: October 2023

The differential evolution algorithm has gained popularity for solving complex optimization problems because of its simplicity and efficiency. However, it has several drawbacks, such as a slow convergence rate, high sensitivity to the values of control parameters, and the ease of getting trapped in local optima. In order to overcome these drawbacks, this paper integrates three novel strategies into the original differential evolution. First, a population improvement strategy based on a multi-level sampling mechanism is used to accelerate convergence and increase the diversity of the population. Second, a new self-adaptive mutation strategy balances the exploration and exploitation abilities of the algorithm by dynamically determining an appropriate value of the mutation parameters; this improves the search ability and helps the algorithm escape from local optima when it gets stuck. Third, a new selection strategy guides the search to avoid local optima. Twelve benchmark functions of different characteristics are used to validate the performance of the proposed algorithm. The experimental results show that the proposed algorithm performs significantly better than the original DE in terms of the ability to locate the global optimum, convergence speed, and scalability. In addition, the proposed algorithm is able to find the global optimal solutions on 8 out of 12 benchmark functions, while 7 other well-established metaheuristic algorithms, namely NBOLDE, ODE, DE, SaDE, JADE, PSO, and GA, can obtain only 6, 2, 1, 1, 1, 1, and 1 functions, respectively. Doi: 10.28991/HIJ-2023-04-02-014 Full Text: PDF
Os Institutos Federais numa perspectiva de gênero, raça e classe: uma análise interseccional
Authors: Jobim Letícia Mossate , Silva Márcia Alves da 
Published: October 2023

Este artigo apresenta algumas reflexões das autoras, que são pesquisadoras e docentes que desenvolvem estudos e pesquisas sobre a participação das mulheres no mundo do trabalho, especialmente no Brasil. Esta escrita tem como objetivo realizar uma análise do perfil dos/das estudantes dos Institutos Federais brasileiros numa perspectiva interseccional, incorporando no debate dados sobre raça, classe e gênero, nas modalidades presenciais e a distância. Para isso, foram utilizados os dados da plataforma Nilo Peçanha (dados do ano de 2019). Sobre os referenciais teóricos adotados, o conceito de interseccionalidade permeia o texto, aliado a contribuição de referenciais que compõe o campo dos estudos feministas e dos estudos sobre o mundo do trabalho. No que se refere aos aspectos metodológicos, foram utilizadas abordagens tanto quantitativas como qualitativas, considerando-as em suas complementaridades. O resultado do processo de análise dos dados demonstrou que, apesar do equilíbrio nas matrículas de estudantes homens e mulheres nos IFs, prevalece a divisão sexual em determinadas áreas de conhecimento. Em relação à raça, as matrículas de estudantes de cor preta e parda predominam em quase todas as regiões do país, exceto na região Sul. Entretanto, quando se incorpora na análise o marcador de classe social, as famílias que possuem maior renda são as brancas, e as menores rendas são das famílias pretas. São esses últimos também, que possuem menos acesso aos salários mais altos. Assim, é possível concluir que a divisão sexual do trabalho se mantém na realidade brasileira, apesar do visível aumento da incorporação das mulheres, tanto como estudantes do ensino técnico como trabalhadoras no mundo do trabalho. Dessa forma, a perspectiva interseccional permitiu verificar que, em conjunto com o gênero, funciona outros marcadores sociais, como classe social e raça.
Perilaku Mental Accounting Dalam Mengelola Daily Expenses: Sebuah Studi Fenomenologi Pada Mahasiswa
Authors: Arafah Arfina , Ginting Rafles , Yunita Khristina 
Published: October 2023

Sikap konsumtif akhir-akhir ini di kalangan pelajar dan generasi muda lainnya telah membuat pengelolaan keuangan menjadi sulit. Selain sikap tersebut, beberapa penelitian juga menunjukkan bahwa banyak anak muda yang tidak memiliki pengetahuan tentang pengelolaan keuangan. Beberapa masalah keuangan muncul di masyarakat, terutama bagi mahasiswa, seperti ketidakmampuan untuk menghidupi diri sendiri, belanja online, danmasalah keuangan lainnya. Di antara kita sebagai mahasiswa, kasus seperti itu sering terjadi, terutama di Universitas Tanjungpura, Pontianak, Fakultas Ekonomi dan Bisnis. Tujuan dari penelitian ini adalah mengetahui bagaimana perilaku mental accounting mahasiswa dalam mengelola pengeluaran harian dan keputusan investasi pada mahasiswa. Metode penelitian yang dilakukan oleh peneliti adalah Pendekatan kualitatif. Hasil wawancara yang dilakukan peneliti pada mahasiswa FEB UNTAN terkait perilaku mahasiswa dalam perilaku mental acounting, keputusan melakukan investasi, dan manajemen keuangan dalam setiap priode tertentu. Dari ke 6 mahasiswa yang di wawancara, mahasiswa memiliki pemahaman terhadap mental acounting dan manajemen keuangan, namun mahasiswa tidak melakukan investasi. Dari ke 6 mahasiswa yang diwawancarai masing-masing memiliki perilaku accounting dan manajemen keuangan yang berbeda, tapi memiliki tujuan yang sama yaitu untuk memcukupi kebutuhan setiap periode.
Nutritional and functional potentials of germinated rice: A systematic review
Authors: Khatun Laky , Brahma Rangina , Ray Subhajit 
Published: October 2023

The cereal food group contributes significant amounts of the major macronutrients and micronutrients, making it an essential part of a healthy diet. The primary food for nutrition, energy, and nourishment in India, especially in North Eastern India, is rice. It is rich in dietary fiber, vitamin B including niacin, riboflavin, and thiamin, in addition to minerals like phosphorus, potassium, and magnesium. Germination as a biochemical process has the ability to enhance the nutritional value of whole brown rice grains and bioactive properties of rice. It is a time-honored, cost-effective way to prepare sprouted seeds. Since, high molecular proteins break down into low molecular proteins during germination, this process impacts on product qualities including odor, bioactivity and digestibility, which is advantageous for baby nutrition. Varying steeping time or water pH causes changes in reducing sugar, free GABA, and amylase activity, however, there is a decrease in total starch content. Gamma-aminobutyric acid (GABA) inhibits leukemia cell proliferation and stimulates cancer cell Apoptosis. Therefore, the aim of this present review is to highlight the biochemical changes that occur in rice due to germination and its health benefits.
Real time handwriting recognition system using CNN algorithms
Authors: Maryam Yaseen Abdullah  
Published: October 2023

Abstract— The growing use of digital technologies across various sectors and daily activities has made handwriting recognition a popular research topic. Despite the continued relevance of handwriting, people still require the conversion of handwritten copies into digital versions that can be stored and shared digitally. Handwriting recognition involves the computer's strength to identify and understand legible handwriting input data from various sources, including document, photo-graphs and others. Handwriting recognition pose a complexity challenge due to the diversity in handwriting styles among different individuals especially in real time applications. In this paper, an automatic system was designed to handwriting recognition using the recent artificial intelligent algorithms, the conventional neural network (CNN).
Different CNN models were tested and modified to produce a system has two important features high performance accuracy and less testing time. These features are the most important factors for real time applications. The experimental results were conducted on a dataset includes over 400,000 handwritten names; the best performance accuracy results were 99.8% for SqueezeNet model.
Modifying the AES Algorithm by Improving the Add Round Key Stage
Authors: Hasan Kadhim A. Alsuwaiedi  , Abdul Monem S. Rahma  
Published: October 2023

This study offers a new adjustment to the Advanced Encryption Standard (AES) in order to assure a high degree of security. This is achieved by replacing the binary (XOR) operation with a new (Xo) operation in each add-round-key stage. The Xo operation generated an extra six randomly selected control keys determined by six state tables (2, 4, 6, 8, 10, and 12) produced from the addition operation in the Galois Field GF (2^2 ,2^4 ,2^6 , 2^8, 2^10 and 2^12 ) in order to boost the algorithm's unpredictability. In the suggested method, an adversary requires at least probabilities of keys to break the message; hence, it improves the difficulty of the original AES against brute force attacks. also enhances the performance of additional security metrics, such as NIST tests, compared to the original AES. Consequently, this replacement, including the use of six keys in both the encryption and decryption processes, offers a new level of security and a higher degree of resistance to data breaches. The novelty of the proposed (Xo) technique lies in the construction of GF tables ( 2^6 , 2^10 and 2^12) to be used in the encryption and decryption process for the first time, as well as the approach utilized to create the code for it.
Evaluation of 940 nm Diode Laser in Esthetic Crown Lengthening
Authors: Ali Noor , Dhahir Mohammed , Aldelaimi Tahrir 
Published: October 2023

Abstract Background: Crown lengthening is a surgical procedure that apically positions the gingival edge and/or removes supporting bone in order to increase the amount of supra gingival tooth structure for restorative or cosmetic purposes.
The objective of the study: The purpose of this study was to evaluate the efficacy of the 940nm diode laser in esthetic crown lengthening surgery through clinical observations, patient questionnaires, clinical photographs, and gingival healing following gingival operations. Material and methods: In this randomized clinical trial, 16 patients (11 females and 5 males) had their crowns surgically lengthened using a diode laser (940 nm) in continuous wave (CW) mode with 1 watt energy settings. A visual analogue scale is used on the first, third, seventh, and twenty-first days following surgery to record pain, swelling, bleeding, functional interference, tooth sensitivity, and success from an aesthetic standpoint, as well as overall patient satisfaction based on patient opinion and clinical photographs. Results: In the present study, we noticed that the scale of pain, bleeding, oedema, function interferance, and tooth sensitization significantly decreased gradually during the first two visits. The measured parameters completely disappeared after one week in most cases, as well as increase patient satisfaction and aesthetic achievement. The patients were recalled three weeks later, the wounds had totally healed, and the patient were not complaining of any pain. Conclusion: Crown lengthening requires optimal gingival margin design. This involves precise shaping of delicate tissues, which is difficult with the scalpel. While Lasers give improved gingival sculpting control and can be used for aesthetic crown lengthening. The laser surgery has many advantages, including excellent hemostasis with little or no bleeding, being less invasive and sterile wound cut, causing less pain and suffering during and after surgery, and enhancing patient satisfaction since the operation is short and, in most circumstances, relatively painless. Also, in laser surgery, there is less functional interruption and enhanced patient satisfaction since a periodontal pack is not needed to cover the surgery site. The healing is faster and more aesthetic when using laser surgery procedure.