bluuebunny/crossref_metadata_2025_split huggingface dataset:
Attracting the Next Generation of Accountants: The Joint Impact of Sustainability Emphasis and Social Value Orientation on Accounting Career Perceptions
Authors: Horne Eric , Loftus Serena , McCoy Sarah Shonka , Winn Amanda M. 
Published: November 2023

SUMMARY
A consequence of the COVID-19 pandemic is that workers increasingly want work that aligns with their values. Given that Gen Z, the next generation of accountants, is characterized by a focus on ESG issues, we use an experiment to test whether emphasizing sustainability assurance roles attracts individuals to the profession and which types of individuals are most attracted. We find individuals are more interested in becoming accountants when sustainability assurance positions are emphasized, relative to financial positions. We further find individuals with a prosocial (but not proself) social value orientation drive this result due to the greater intrinsic appeal of sustainability jobs to these individuals. We also find some evidence that prosocial individuals exhibit lower professional skepticism than proself individuals, highlighting a potential negative consequence of attracting prosocial individuals to the profession. Our findings illuminate how the accounting profession can attract prosocial individuals and one implication of doing so.
Client Social Status and Cooperation with Audit Requests
Authors: Rimkus Dan 
Published: November 2023

ABSTRACT
Auditors collect evidence from clients that vary in social status. I investigate how these status differences interact with the costliness of auditor requests, thereby influencing client cooperation during evidence collection. I develop theory predicting that higher-status clients’ cooperation decisions will be more sensitive to differences in the costliness of requests than lower-status clients’ decisions. I test this theory across two experiments using multiple methods, leveraging the complementary strengths of each method. Experiment 1 is a more abstract experiment in the tradition of experimental economics, and Experiment 2 is a more contextualized experiment using participants with prior experience interacting with auditors. Results from both experiments support the theorized interaction between the costliness of audit requests and client social status. This conclusion carries implications for practitioners in assessing strategic tactics that will efficiently and effectively increase client cooperation.
Data Availability: Contact the author.
JEL Classifications: C91; D70; M41; M42.
Risk Factors for and Risk of Peripheral Artery Disease in Swedish Individuals With Type 2 Diabetes: A Nationwide Register-Based Study
Authors: Avdic Tarik , Carlsen Hanne K. , Isaksson Rikard , Gudbjörnsdottir Soffia , Mandalenakis Zacharias , Franzén Stefan , Sattar Naveed , Beckman Joshua A. , McGuire Darren K. , Eliasson Björn 
Published: November 2023

OBJECTIVE
To investigate to what extent having control of peripheral artery disease (PAD) risk factors is associated with the risk of incident PAD in individuals with type 2 diabetes.

RESEARCH DESIGN AND METHODS
A total of 148,096 individuals with type 2 diabetes in the Swedish National Diabetes Register between 2005 and 2009 were included and matched with 320,066 control subjects on the basis of age, sex, and county. A few control subjects who developed type 2 diabetes after recruitment, during wash-in (&lt;0.2%), were not censored but instead matched with two new control subjects. Individuals with type 2 diabetes were evaluated according to the number of PAD risk factors beyond recommended guideline levels at baseline, including LDL cholesterol, blood pressure, smoking, glycated hemoglobin, and estimated glomerular filtration rate. Incident PAD events were ascertained from 2006 to 2019.

RESULTS
A graded association was observed between the number of PAD risk factors not at target and incident PAD in individuals with type 2 diabetes. The adjusted hazard ratio for PAD was 1.41 (95% CI 1.23–1.63) for those with type 2 diabetes with all PAD risk factors within target compared with control subjects matched for sex, age, and county but not risk factor status, in contrast with 9.28 (95% CI 3.62–23.79) for those with all five PAD risk factors not at target.

CONCLUSIONS
A graded association was observed between increasing number of PAD risk factors not at target and incident PAD in individuals with type 2 diabetes.
Importancia del manejo de la población canina en situación de calle en México: perspectivas y desafíos
Authors: Escareño Sánchez Luis Manuel , Ramírez Ortiz Ruth Cecilia , Rochin Berumen Fabiola Lydie , Gutiérrez Piña Francisco Javier 
Published: November 2023

Se estima que la población canina en México es de aproximadamente de 18 millones, cantidad reportada por el censo de las jornadas de vacunación antirrábica realizadas en el país. Esto hace que México ocupe uno de los primeros lugares en Latinoamérica con sobrepoblación canina debido principalmente al deficiente conocimiento en bienestar animal. Por ello, se permite que los perros deambulen sin supervisión; además, no existe control de la natalidad, lo cual aumenta los índices de abandono y genera un impacto negativo en la salud humana. Esta situación, además, se asocia con problemas de tipo socioeconómico y de políticas públicas, de ahí que la educación sea un factor importante para modificar el comportamiento social, pues se podrían generar soluciones que servirían para prevenir el abandono y la reproducción, así como para tomar la responsabilidad sobre la adquisición de un animal de compañía. Este estudio, por tanto, presenta un panorama general del estado del arte del control de los caninos en situación de calle, para lo cual se propone un enfoque sostenible a través de un control sistemático de natalidad y de estrategias enfocadas en la educación. La identificación obligatoria puede ser un sistema eficaz y fiable para el registro de perros, y así promover la tenencia responsable. En tal sentido, el control de perros abandonados debe hacerse de una manera que no cause dolor innecesario. Para ello, la captura se debe hacer con el mínimo de fuerza y sufrimiento mental, y si la eutanasia es un recurso de control, hay que realizarla con humanidad.
Application of visual multimedia technology in air transportation information service system
Authors: Yang Xiao 
Published: November 2023

Abstract
This paper uses visual multimedia technology to establish a model for civil aviation transportation information services. A training subset is generated with a random forest, and the strength and relevance indicators of the random forest are examined. The generated decision tree is run on the corresponding out-of-bag data to evaluate its classification ability and obtain its weights. The leaf nodes of the decision tree are normalized to calculate the out-of-bag estimation of classification strength to realize the application of visual multimedia technology in the civil aviation transportation information service system. The system scores after application are all 8 and above, and the highest can reach 10. The quality of its service efficiency and level is improved, and passengers traveling by air are satisfied.
Effective Use of Multimedia Data Mining Assisted Teaching in College Football Training Instruction
Authors: Yu Jiahong 
Published: November 2023

Abstract
Multimedia-assisted data mining algorithms are used in this paper to extract information from soccer training teaching data and develop models for the sampling and storing soccer training data. Filtering is used to process the soccer training attribute data stream, and global position optimization is performed using the mutual information analysis method to integrate the teaching system resources. The soccer training teaching model and teaching program were established to finish the teaching system design. The results show that after one semester of teaching, the final assessment, compared to the average score of the entrance assessment, the training performance increased by about 42%, thus proving the effectiveness of the soccer training teaching system based on multimedia-assisted teaching.
Integration strategy of folk art elements in art design based on fuzzy numerical analysis method
Authors: Xie Xiaoyu , Wang Yecheng 
Published: November 2023

Abstract
This paper utilizes the fuzzy numerical analysis method to display the customary activities using rich artistic elements and stylistic changes so that the value and quality of the works can be significantly improved. Folk art influences are divided by nature, adjacent structure weights are estimated, the scale of matrix elements is evaluated, and the art design vector is adjusted. Comprehensively evaluate and assign art design factors, establish the fusion judgment set and fuzzy evaluation matrix, and complete the research on the fusion of folk art elements and art design by adopting the principle of maximum affiliation. According to fuzzy numerical analysis, the fusion score is 0.9, the overall art design aesthetics is improved, and the fusion effect is better.
Innovation of educational management paths in higher education based on LSTM deep learning model
Authors: Zhou Qi 
Published: November 2023

Abstract
In this paper, based on the data of the Riiid education platform, the LSTM deep learning model is used to provide accurate prediction and guidance for the education management of colleges and universities. The Gini coefficient is also introduced to simplify the calculation process, focusing on predicting the development of students’ careers. To achieve this goal, the online education platform provided a dataset that was carefully pre-processed and cleaned of data, and feature engineering was performed to obtain more informative features. Comparing the AUC value of the offline area of the ROC curve, the AUC value of the LSTM deep learning model can reach 0.758, and the training time of a single model is about 41.8 seconds. Therefore, a deep learning model based on the LSTM algorithm can be used for innovation research.
Development of Sports Tourism Resources Based on Spatial Analysis Perspective
Authors: Liu Chengwei , Yang Ning , Han Xiangwei 
Published: November 2023

Abstract
This paper examines the reality of sports tourism resources by effectively integrating the universal symbiosis and spatial hierarchy of sports tourism resources. Spatial analysis is utilized to view each element of the near-neighboring related element environment to find the spatial distribution probability density value of the random distribution within the sports tourism resources. The overall data distribution can be inferred from the limited samples, and calculations are performed to recognize localized density changes in the distribution of point-like samples. The highest mean value of sports resources density is 0.827, the highest comprehensive value of tourism resources evaluation is 0.82 points, and the maximum value of tourism competitiveness is 0.389. The spatial analysis perspective greatly improves the sports tourism industry’s comprehensive strength and the economy’s sustainable development is realized.
Construction of a cross-domain integration teaching model for physical education oriented to the characteristics of disciplines
Authors: Shi Ming , Liang Chen , Fan Lianjun 
Published: November 2023

Abstract
In this paper, we first use SemiSDAE and matrix decomposition to model the source and target domains according to the subject features and convert the encoder feature space to the matrix decomposition feature space through the feature transformation function to deeply integrate the features extracted from both. Combining the implicit feedback information of users for cross-domain recommendation and retaining the semantic information, the features of various disciplines are integrated into the online and offline cross-domain teaching based on the SPOC platform. The method in this paper has a high recall rate of 0.99 in 60% of training data, and 0.96 in 80% of training data, and the results of various sports programs are excellent, which can organically combine sports with other disciplines and promote the development and innovation of sports teaching.
Analyzing the influencing factors of informatization teaching quality in higher vocational education using fuzzy comprehensive evaluation model
Authors: Jia Man 
Published: November 2023

Abstract
This paper compares the characteristics and methods of informatization teaching in higher vocational education with traditional teaching modes, extracts the factors affecting the quality of higher vocational informatization teaching, and constructs a preliminary evaluation index system of higher vocational informatization teaching quality based on evaluation principles and evaluation strategies. At the same time, the qualitative evaluation was transformed into a quantitative evaluation based on the affiliation theory of fuzzy mathematics, the index weight set was established, and the fuzzy comprehensive evaluation model was designed comprehensively. In the evaluation results, the ratios of teachers’ factor, students’ factor, teaching content influence factor, and teaching effect on the quality of information technology education were 0.39, 0.33, 0.34, and 0.36.
Feasibility of designing a cloud-based platform for entrepreneurship training of college students
Authors: Zhu Bo , Yuan Junlan , Zhou Honghai 
Published: November 2023

Abstract
This paper aims to improve college students’ entrepreneurial abilities as its main goal. A platform for college students’ entrepreneurship development is constructed using cloud technology, and the entrepreneurship data on the platform is classified and divided by combining it with the KNN algorithm. The algorithm is optimized for distance calculation and distance sorting stages to reduce inter-program dependencies and shorten the program execution time. The distance between matrices is calculated by calling the functions in the cublas function library. The experimental data are used to analyze the feasibility of entrepreneurship training for college students. The results show that the KNN algorithm can be applied to data processing in cloud computing. When the data dimension is 128 and the number of sample points is 215, the algorithm can get a maximum speedup of 1.52 times. The server configuration of the platform needs to be in a 4-way dual-core or 4-core to ensure the platform’s normal operation. This study is beneficial in promoting the improvement and development of entrepreneurial skills for college students.
The application of multicluster structural model in English teaching model innovation and effect analysis
Authors: Lu Yanyang , Zhou Xinshao 
Published: November 2023

Abstract
This paper analyzes the English teaching model’s structure, function, and characteristics and constructs the basic structure of the classroom innovation teaching model. Then, the English teaching model is constructed, and the English teaching evaluation index system is established based on the algorithms of structural equation model, multigroup structural equation and multigroup parameter estimation. Finally, the quantitative analysis of index weights and satisfaction was conducted with the example of college A. The results showed that the weights of the primary indicators were 0.2873, 0.1294, 0.2546, and 0.3287 for personalized needs, perceived quality, perceived value, and satisfaction, respectively, which indicated that the multigroup structural model could help universities to realize the innovation of English teaching mode and to adopt diversified teaching methods to meet student’s diverse needs in the teaching process. Diversified the needs of students and improved their satisfaction.
The Application of Statistical Analysis Method in the Effectiveness Evaluation of Ideological and Political Reform in the Course of Human Resource Management
Authors: Meng Hui , He Ling 
Published: November 2023

Abstract
Based on the student-oriented teaching practice in the ideological and political reform of the Human Resource Management course, this paper established a teaching evaluation index system with four dimensions: teaching context, teaching input, teaching process and teaching product. Kehlenbach alpha coefficient and split-half reliability were utilized to test the reliability of indicators, and expert validity and content validity were adopted to examine the validity of indicators. Multivariate statistical analysis was used for principal component analysis and factor load matrix estimation to construct a comprehensive evaluation based on principal component analysis and an educational evaluation based on the factor analysis method.
Assessment of nursing-related teaching quality based on fuzzy comprehensive evaluation
Authors: Yu Qian , Wang Yanxia 
Published: November 2023

Abstract
This paper designs a scheme for a nursing professional teaching quality evaluation system, including constructing an evaluation index system and a nursing teaching quality evaluation model based on a fuzzy comprehensive evaluation. Among them, the establishment of a fuzzy comprehensive evaluation model involves the determination of fuzzy operators and the processing of evaluation indexes. Finally, the constructed method was used to conduct a study on evaluating nursing teaching quality in College H for students of different academic years. The results showed that freshman, sophomore, and junior students were inconsistent in all aspects of faculty teaching effectiveness and overall evaluations. The total rating of freshmen was 18.34±0.17. The total rating of sophomores was 20.50±0.15. The total rating of juniors was 23.46±0.12. And 66.7% of the faculty members thought that the quality of nursing teaching at the university was not up to standard. Therefore, this paper provides a valid assessment method for nursing education.
Applying Statistical Analysis Methods to Study the Key Factors of Innovative Curriculum Systems in Teacher Education
Authors: Huang Xiaoling 
Published: November 2023

Abstract
Based on analyzing the curriculum of teacher education in colleges and universities, this paper proposes the key factors of the innovative curriculum system of teacher education, i.e., the innovation of teacher curriculum and teaching materials. Based on the method of correlation analysis to construct a curriculum system oriented to teacher education innovation, the systematic cluster analysis method is used to study the proper classification of the curriculum system by calculating the Euclidean distance for R-type clustering, showing the clustering process and results of the whole curriculum system. The similarity coefficient of student achievement is used to measure the degree of similarity between the variables, and according to the results of clustering analysis of teachers’ educational research situation, it is proposed to meet the needs of teachers’ educational research. The values of educational research results of teachers with external influence are 3.63, 2.32, 2.45, 3.56, 3.34. i.e., the degree of influence of the educational research results of teachers with external influence on the school and outside of the school is much greater than the degree of influence on the classroom team and grade team.
Innovative and entrepreneurial characteristics of university students based on logistic regression model
Authors: Liu Lina , Kang Chao 
Published: November 2023

Abstract
This paper proposes a logistic regression model with structural sparsity to study the characteristics of innovation and entrepreneurship among college students. The article first analyzes the basic form of the logistic regression model, including the objective function and the selection method for the penalty function. Then, because the ADMM algorithm combines the advantages of augmented Lagrangian and pairwise decomposition, which can reduce the computational difficulty and complexity, based on this advantage, this paper designs the ADMM algorithm solution framework that is favorable for distributed computing. Finally, this paper analyzes the relationship between the development of innovation and entrepreneurship ability of students in R colleges and universities and their gender, grade, academic foundation, experience in clubs and discipline type. The results yielded that college students’ mean value of innovation and entrepreneurship competence in HEI R was 3.734. The mean value of the scores of each sub-competence ranged from 3.531 to 3.918, which puts the overall innovation and entrepreneurship competence of students in this university at an intermediate level. Therefore, this study plays an important role in understanding the innovation and entrepreneurial characteristics of students in higher education.
Based on the application of contextual teaching method in the rule of law education strategy and the cultivation of college students’ awareness of the rule of law
Authors: Yan Jun 
Published: November 2023

Abstract
This paper clarifies the relationship between the rule of law education strategy, college students’ legal awareness, and contextual pedagogy and proposes that the teaching decision of contextual pedagogy based on reinforcement learning cultivates college students’ legal awareness. Based on the contextual pedagogy of the rule of law education, it puts forward the teaching strategy of the rule of law in the contextual display from students’ and teachers’ perspectives. Q-learning, two-stage separation and single-stage solving optimal decision function are selected to analyze the learning behavior of college students using the teaching decision of the rule of law education with reinforcement learning, and the analysis of college students’ law consciousness is subdivided into right consciousness and obligation consciousness, rule consciousness and procedure consciousness. College students’ awareness of rights scored 14.56±1.96, awareness of obligations scored 13.06±1.45, awareness of rules scored 18.63±1.85, and awareness of procedures scored 15.26±2.02, which shows that college student’s awareness of the law gradually awakening.
Anatomical and micromorphological characteristics of Pogostemon heyneanus Benth. (Lamiaceae)
Authors: AMALIA AMALIA , TALIB NORAINI , LATIP JALIFAH , ABDULLAH AMINAH , SAHID ISMAIL BIN 
Published: November 2023

Foliar micromorphological and anatomical characteristics of Pogostemon heyneanus Benth. (Lamiaceae) was investigated in order to describe its comprehensive characterization and its association with the presence of essential oils. The methods used in this study involved several methods such as cross-section using a sliding microtome and epidermal peeling that were observed under light microscope, and foliar micromorphological characteristics that were observed under scanning electron microscope (SEM). Results showed leaf anatomical and micromorphological characteristics that could be useful in species identification and the localization of chemical properties. The leaf epidermal surfaces were characterized by curved to sinuous anticlinal walls (adaxial side) and sinuous anticlinal walls (abaxial side). The diacytic and anisocytic types of stomata were present only on the abaxial surface. The features of the stem is quadrangular and the well-developed collenchyma function. The sclerenchyma cells are present as clusters at the outer layer of vascular bundles and continuously surround the vascular tissue. Then, there were three forms of crystals found, namely star shaped crystals, prismatic crystals and raphides in the pith area. Eight types of trichomes were observed: simple unicellular, simple multicellular, peltate, short-stalked capitate (unicellular head), short-stalked capitate (bicellular head), short-swollen multistalked (unicellular acute head), long-stalked capitate, and long-swollen stalked capitate (disk head) trichomes. The presence of various glandular trichomes on the leaf surfaces may serve as secretory sites where secondary metabolites or essential oils are produced. The findings on the foliar and stem anatomical and micromorphological characteristics are very useful for the medicinal herbs industry as well as being of taxonomic value.