bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh sistem pemesanan makanan digital terhadap ketepatan waktu pemberian makanan dan kepuasan pasien
Authors: Ferryana Lina , Gurnida Dida Akhmad , Wiramihardja Siska 
Published: October 2023

Effect of digital food ordering system on timeliness of feeding and patient satisfactionBackground: Computer-based information systems simplify food ordering, speed up the calculation of order data, and reduce operational costs for patient food ordering processes to reduce the time lag between ordering food and serving it to consumers. Only a few studies have examined the effect of digital food ordering applications on feeding accuracy and patient satisfaction.Objective: This study aims to determine the relationship between the digital food ordering system and the timeliness of feeding, and the relationship between timeliness of feeding, taste, menu variety, staff appearance, and food service with patient satisfaction.Methods: This study uses a mixed design design with a parallel concurrent mixed method. Quantitative research uses the one-group pretest-posttest pre-experimental design without a control group design and qualitative research uses the social constructivism–interpretation paradigm. The research was conducted in July 2022 at the Bayu Asih Hospital in Purwakarta. The study population consisted of 91 inpatients using a sampling technique, namely total sampling, while the number of samples for qualitative data was five persons using purposive sampling. Bivariate analysis used the Wilcoxon and Chi-Square tests, while the qualitative analysis used a deductive approach.Results: The average time for serving food with manual ordering tends to be greater, namely 181.5 seconds, which decreases to 156.62 seconds after using a digital food ordering system. Most of patients (73.6%) were satisfied with the timeliness of feeding, the taste of the food provided, the varied menu, and the neat appearance of the servers. The results of the analysis showed a significant relationship between the timeliness of food serving (p=0.006); food taste (p=0.001); menu variety (p=0.001); and the appearance of the waitress (p=0.001) with patient satisfaction.Conclusion: The timeliness of feeding increases after using a digital food ordering system. Timeliness of feeding, food taste, variety of food menus, appearance of food serving staff, and food service are significantly related to patient satisfaction.
Increasing the Throughput of Annotation Tasks Across Scales of Plant Phenotyping Experiments
Authors: Sheng Hudanyun , Gutierrez Jorge , Schuhl Haley , Murphy Katherine M. , Acosta-Gamboa Lucia , Gehan Malia , Fahlgren Noah 
Published: October 2023

PlantCV is an open-source open-development image analysis software
package for plant phenotyping written in Python that has been actively
developed since 2014. A new version of PlantCV was recently released.
Major goals of the version 4 release were to 1) simplify the process of
developing workflows by reducing the amount of coding needed; 2)
broadening the set of supported data types; and 3) introducing
interactive annotation tools that can be used directly in PlantCV
workflow notebooks. Here we highlight the use of point annotations that
can be used to quickly collect sets of points for parameterization of
functions such as regions of interest or the identification of landmark
points. Another application of point annotations this for image
annotation, which is a major bottleneck in plant phenomics. For example,
we have used point annotations to analyze microscopy images aimed at
measurement of quinoa salt bladders, the number and size of stomata, and
scoring of pollen germination. These tasks have traditionally been low
throughput and have required manual scoring, but our point annotation
tools can be used along with traditional segmentation methods to
semi-automatically detect and annotate images. The PlantCV point
annotation tools also allow users to correct semi-automated detection
results before classification (e.g., germinated vs non-germinated
pollen) and extraction of size & color traits per object. Once images
are annotated, results can be analyzed directly or potentially can be
used as labeled data in supervised learning methods.
The British Influence on Barrow, Wade, Guthrie & Company, 1883–1950
Authors: Lee Thomas A. 
Published: October 2023

ABSTRACT
The purpose of this study is to provide additional data and insight regarding the recent history of Barrow, Wade, Guthrie & Company (BWGC) by T. Flesher, D. Flesher, and Previts (2023). BWGC was a national public accountancy firms founded by British accountants in the U.S. in 1883. It merged with a global firm in 1950. The study provides information about 62 British accountants who had immigrated to the U.S. by the outbreak of World War I and subsequent employment with BWGC. The study includes additional data on the main BWGC founder and illustrates biographical discrepancy due to use of secondary sources.
The Impact of the Type of Cybersecurity Assurance Service and Cybersecurity Incidents on Investor Perceptions and Decisions
Authors: Perols Rebecca R. 
Published: October 2023

SUMMARY
Regulators, investors, and boards of directors are increasingly demanding information about organizations’ cybersecurity risk management. I examine the effect of the AICPA’s voluntary cybersecurity examination service on investor perceptions and decisions. Similar to a previous AICPA IT-related assurance service called WebTrust that failed in the marketplace, cybersecurity examinations face competition from less comprehensive and less costly assurance services in a nonstandardized assurance market, and it is unclear whether investors will recognize the value provided by the more comprehensive assurance service. I find that investors are more willing to invest when management disclosures describe a cybersecurity examination compared with a less comprehensive assurance service but only if the assurance is in response to a cybersecurity incident. I also find that this effect is mediated by investor perceptions of assurance quality. I, however, do not find support for these same effects when the assurance is disclosed in the absence of an incident.
Does Goodwill-Related Critical Audit Matters Disclosure Influence Firms’ Financial Reporting Decisions? Evidence from Goodwill Impairment
Authors: Jahan Nusrat , Karim M. Sydul 
Published: October 2023

SUMMARY
We investigate whether the new critical audit matters (CAMs) disclosure requirement for auditors under the PCAOB Standard AS 3101 affects audited firms’ financial reporting decisions in the context of goodwill impairment recognition. We argue that an auditor's intense engagement with management and the audit committee in the CAMs determination and evaluation process improves management's information sets. Specifically, we report that the propensity to recognize goodwill impairment loss increases for firms with goodwill-related CAM disclosure relative to those without. This result is more pronounced when the likelihood of expected impairment is higher, suggesting that CAMs reporting lowers managers’ discretion in delaying impairment loss recognition. Additionally, we find that goodwill-related CAM disclosure increases the length and use of uncertain words in goodwill-related footnote disclosure by management but has no significant impact on audit costs. Overall, these findings suggest that adopting CAMs requirements can reduce management's discretion in financial reporting decisions.
Data Availability: Data are available from the public sources cited in the text.
JEL Classifications: M41; M42.
Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Proposed Amendments Related to Aspects of Designing and Performing Audit Procedures That Involve Technology-Assisted Analysis of Information in Electronic Form
Authors:   Participating Committee Members, Boland Colleen M. , Hermanson Dana R. , Higgs Julia L. , Pyzoha Jonathan S. , Zhang Yibo 
Published: October 2023

SUMMARY
On June 26, 2023, the Public Company Accounting Oversight Board (the Board or PCAOB) issued a request for comment on its Proposed Amendments Related to Aspects of Designing and Performing Audit Procedures That Involve Technology-Assisted Analysis of Information in Electronic Form (Public Company Accounting Oversight Board (PCAOB) 2023a). This commentary summarizes the participating committee members’ views on the proposal. We first provide answers to specific questions posed in the release, viewing the issuance of a new standard as a given. Subsequently, we also examine how well the proposal’s economic analysis establishes a solid foundation for new standard setting.
Fill in the Blank? A Discussion of Prefilled Tax Returns in the U.S.
Authors: Gillette Davidson B. , Lawson James G. , Stinson Shane R. 
Published: October 2023

ABSTRACT
The U.S. tax system imposes a substantial cost of preparation on individual taxpayers. Prefilled tax returns, in which the government prepares tax returns and provides them to taxpayers for any necessary revisions or approvals, would fundamentally overhaul this practice. Such a program has long been debated in the U.S., including multiple recent legislative proposals of a “Tax Filing Simplification Act.” In this paper, we consider a prefilled tax return system for the U.S., concluding that it offers the opportunity to improve the tax filing experience of many Americans by reducing their involvement in an activity widely perceived as unpleasant. However, effective implementation will require careful design. We draw on the implementation and design of programs in other developed countries, along with relevant academic research, to provide insight into the potential design of a prefilled tax return program in the U.S.
ESTIMASI OUTPUT KAMBING PERANAKAN ETAWA (PE) DI DESA SUNGAI LANGKA KECAMATAN GEDONG TATAAN KABUPATEN PESAWARAN
Authors: Apriliyani Nurul Laila , Qisthon Arif , Adhianto Kusuma , Dakhlan Akhmad 
Published: October 2023

Penelitian ini bertujuan untuk mengetahui nilai Natural Increase (NI), Net Replacement Rate (NRR), dan Estimasi output Kambing Peranakan Etawa (PE) di Desa Sungai Langka, Kecamatan Gedong Tataan, Kabupaten Pesawaran. Materi penelitian yang digunakan berupa 21 orang peternak dan 85 ekor kambing PE. Penelitian ini dilakukan pada Mei sampai dengan Juni 2022 dengan metode survey dan pengambilan data secara purposive sampling. Peubah yang diamati adalah identitas peternak, jumlah ternak kambing PE melahirkan selama setahun, jumlah kelahiran cempe jantan dan betina, jumlah ternak kambing PE mati selama setahun, manajemen pemeliharaan, dan lama penggunaan ternak dalam populasi. Hasil penelitian menunjukkan bahwa nilai NI kambing PE di Desa Sungai Langka sebesar 25,88%, nilai NRR kambing PE jantan 167,04% dan kambing PE betina 136,32%, nilai output kambing PE di Desa Sungai Langka sebesar 23,52%. Simpulan yang didapatkan adalah estimasi output Kambing PE di Desa Sungai Langka termasuk dalam kategori tinggi, sehingga perlu dipertahankan. Desa Sungai Langka berpotensi untuk dijadikan sumber pembibitan kambing PE di wilayah Kabupaten Pesawaran.
INCLUSÃO ESCOLAR DE ESTUDANTE COM BAIXA VISÃO: um estudo sobre as estratégias didáticas de duas professoras em Floriano – PI
Authors: Sousa Isabel Luiza Sandes Monteiro de , Sousa Célia Camelo de , Costa Maria Aparecida Alves da 
Published: October 2023

A deficiência visual em crianças que se encontram em processo de escolarização é uma realidade existente nas escolas. Diante disso, faz-se necessário nos apropriarmos de práticas e conhecimentos que auxiliem os educandos com tal comprometimento em seu processo de aprendizagem. O estudo foi seguido a partir da seguinte pergunta norteadora: quais são as estratégias didáticas voltadas para a inclusão escolar de uma aluna com baixa visão na escola municipal Francisco José Dutra em Floriano – PI? A presente pesquisa tem como objetivo investigar as estratégias didáticas voltadas para a inclusão de uma aluna com baixa visão do ensino fundamental. Para alcançar os objetivos prescritos foi realizado um estudo de abordagem qualitativa, do tipo descritiva e exploratória, valendo-se da aplicação de um questionário composto de oito questões abertas para a coleta de dados, tendo como participantes duas professoras do ensino fundamental da referida escola. Dentre os resultados obtidos destacam-se a falta de formação continuada dos professores das classes de ensino regular para atuar com esse alunado e o superficial entendimento acerca da inclusão. A análise das respostas das participantes revela a complexidade do processo de inclusão, cuja consolidação só ocorrerá essencialmente por intermédio da construção de uma auto consciência que os educadores precisam dispor a fim de reconhecer a importância assumida por eles para que a escola inclusiva seja um paradigma na educação dos indivíduos.
Corporate Spin-Offs and Shareholders’ Wealth: A Systematic Review and Future Research Agenda
Authors: Nazir Saima , Chisti Khalid 
Published: October 2023

Abstract
The spin-off has become a common mode of restructuring in the corporate world for the last few decades and has thus attracted the interest of researchers to investigate how this form of divestiture creates value for shareholders. While there is an agreement among researchers about the wealth creation of spin-offs around the announcement of the event, the sources of this wealth generation remain controversial. Moreover, the long-run stock performance of the spin-offs invites debates, as there are varied shreds of evidence in this regard. The present study endeavours to provide an overview of the existing literature by systematically reviewing 89 theoretical and empirical works published between 1976 and 2021 on short-term and long-term wealth effects separately to provide state-of-the-art research on the topic concerned. Based on the findings of existing literature, certain suggestions for future research have been made.
Demand for Kerala’s International Tourism by the Top Three Source Markets: A Comparative Analysis
Authors: Anappattath Muhammed Salim , Thomas Shiby M. 
Published: October 2023

Abstract
The study examines the role of economy, the environment, and the source country’s tourism seasonality in driving the inflow of tourists into Kerala from the top three source countries, viz. the United Kingdom (UK), the United States (US), and France. The methodology employed is the double-log regression technique. It was found that the income of the source countries was merely moderately and selectively related to the predicted variable, while environmental factors, viz. rainfall of the origin countries and the relative temperature, play a decisive role in shaping Kerala’s international tourism. At the same time, relative prices were relevant in explaining Kerala’s international tourism demand. We conclude that Kerala receives more foreign tourists (especially from the advanced economies in Europe and North America) not because the nominal income of the source markets rises but because Kerala’s destinations remain competitive for the tourists from the top three source markets. While climatic factors provide a background for tourism seasonality, it is argued that lower relative prices remain the primary and active force of tourist arrivals.
Blood Pressure Factors on Proteinuria in Type 2 Diabetes Mellitus Patients
Authors: Putra Muhamad Dwi , Suryanda Faradillah , Utami Ikrimah Nisa , Harlyana Cyntya 
Published: October 2023

Background: Diabetes mellitus (DM), one of the metabolic degenerative diseases, requires significant resources to treat complications. Microvascular complications are diabetic nephropathy which is characterized by proteinuria. Blood pressure monitoring is part of self-management to avoid complications. Purposes: This study aims to determine the relationship between blood pressure and proteinuria in patients with type 2 diabetes mellitus at the Matraman District Health Center, East Jakarta. Methods: This study used a cross-sectional study analysis by collecting secondary data on patients diagnosed with type 2 diabetes mellitus at the Matraman District Health Center, East Jakarta for the period Juli-October 2021. Results: A total of 51 patients were sampled in this study; 34 (66.7%) were female and 17 other patients (33.3%) were male. Most cases with an age range of 45-64 years, namely 38 patients (74.5%). On examination of blood pressure with the highest frequency, 27 patients (52.9%) had normal blood pressure; on examination of proteinuria, found proteinuria +1 in 25 patients (49%), proteinuria +2 in 3 patients (5.9%), and proteinuria negative as many as 23 patients (45,1%). From the results of the Gamma correlation obtained a value (p= 0.022) (r = 0.441). Conclusion: Based on the results of this study, in patients with type 2 diabetes mellitus, the highest age range was 45-64 years, with more cases found in women, normal blood pressure, and +1 proteinuria levels. A significant relationship exists between blood pressure and proteinuria in type 2 diabetes mellitus patients at the Matraman District Health Center, East Jakarta.
Optimal Operation of Domestic and Industrial Sewage Treatment Plants Using Machine Learning Methods
Authors: Silva Sarah Lilian de Lima , Leite Marcos Sousa , Fernandes Thalita Cristine Ribeiro Lucas , Da Silva Sidinei Kleber , De Araújo Antonio Carlos Brandão 
Published: October 2023

Purpose: This study aims to determine the economic and technical feasibility of operating and leasing sewage treatment plants through an application that uses mathematical modeling and Machine Learning techniques for process optimization.

Theoretical Framework: Efficient operation of sewage treatment plants (STPs) is crucial to ensure water quality, minimize environmental impacts, and optimize costs. This study explores how Machine Learning (ML) can model and optimize sewage treatment processes, adapting to real-time conditions.

Method/Design/Approach: The BSM1 model is combined with Machine Learning techniques to create simplified metamodels, enabling optimized results and the development of an application for evaluating economic and technical outcomes.

Results and Conclusion: The reduced metamodel successfully reproduced the Simulink model, achieving satisfactory optimization.

Research Implications: This research benefits water quality improvement, cost reduction, sustainability, innovation, water resource management, awareness, and resilience to extreme weather events, as well as influencing informed policies.

Originality/Value: Efficiency, sustainability, economy, and quality of life are core values in this research, benefiting society, the environment, and the economy.
Microvascular and macrovascular complications in non-obese/overweight and obese/overweight type 2 diabetes mellitus
Authors: Chavan Digvijay , Lomte Nilesh , Bhattacharya Meenakshi , Singh Akash , Sonavale Ramachandra 
Published: October 2023

Introduction:
Obesity is defined for the Asian population as a body mass index (BMI) >25 kg/m2, while overweight is a BMI between 23 kg/m2 and 24.9 kg/m2. Both obesity and type 2 diabetes are major independent risk factors for cardiovascular disease according to previous literature. The data on the risk of obesity on diabetic complications are scarce, which is why this study was conducted. This study is designed to study the hypothesis that complications of diabetes are more in obese/overweight than in non-obese patients.

Materials and Methods:
We conducted an observational cross-sectional study in a tertiary care center. Patients with known type 2 diabetes mellitus admitted to our center were serially selected and BMI was calculated and patients were divided into non-obese/overweight and obese/overweight categories according to the World Health Organization recommendations for the Asian population. Patients were assessed for diabetes control and duration of diabetes. Each patient was also evaluated for microvascular and macrovascular complications of diabetes according to the American diabetes association guidelines. Complications in obese/overweight diabetics and diabetics with normal BMI were compared. SPSS version 23 software was used for statistical analysis.

Results:
A total of 84 admitted diabetics were included, of the 84 patients 45 (53.57%) were women, and 56 (66.67%) were overweight and obese. About 10.71% of diabetics with normal BMI and 26.79% of overweight/obese diabetics had retinopathy. 8 (28.57%) patients in the normal BMI group, while 26 (46.42%) patients in the overweight/obese group had ischemic heart disease (IHD) (P < 0.05).

Conclusion:
Obesity and overweight are associated with a high risk of complications of diabetes, especially retinopathy and IHD. Glycemic control is also poor among obese/overweight diabetics. Microvascular complications occur earlier in obese/overweight diabetics.
Priene Doğu Nekropol Şapeli Döşeme Mozaikleri ve Duvar Resimlerinin Ön Değerlendirmesi
Authors: ALATAŞ Ferdi 
Published: October 2023

Priene Doğu Nekropolü’nde 2010 yılı kazı sezonunda tespit edilen şapelde 2019 ve 2021 yıllarında ilk kazı çalışmaları gerçekleştirilmiştir. Doğu Nekropol Şapeli olarak adlandırılan yapı, doğu – batı doğrultulu, dıştan 22,80 x 7,20 m ölçülerinde, tek nefli ve dikdörtgen planlı bir şekilde inşa edilmiştir.
Erken Bizans Dönemi’nden itibaren kullanıldığı tespit edilen Şapelin iç mekân duvar cephelerinin tamamen fresk kaplı olduğu anlaşılmıştır. Şapelin naos kısmında yapılan kazılarda batı duvarı ve kuzey duvarında bulunan fresklerin bir kısmı açığa çıkarılmıştır. Batı duvarında üç, kuzey duvarında ise dört kat fresk tespit edilmiştir.
Şapelde yürütülen kazılar esnasında birçok noktadan mozaik parçalarına ve tesseralara ulaşılmıştır. Özellikle apsisin güney yarısında gerçekleştirilen kazılarda, zemin mozaiği ile kaplı olduğu sonucuna ulaşılmıştır. Naos kısmında ise zemin mozaiğinin çok küçük bir kısmı açığa çıkarılmıştır.
Bu çalışmada, Doğu Nekropol Şapeli’nin taban mozaikleri ve duvar resimlerinin ilk tanıtımı yapılarak, evreleri ve tarihlendirme sorunları ele alınacaktır. Ayrıca duvar resimlerinin ikonografik özellikleri de değerlendirilecektir.
Sinop Balatlar Kilisesi Örnekleri Işığında Erken Bizans Dönemi Mozaiklerindeki Kuş Figürlerinin İkonografisi
Authors: HETTO Ozan 
Published: October 2023

Bu çalışmanın konusunu Sinop Balatlar Kilisesi Kazısında açığa çıkarılan adak mozaiklerinde görülen kuş figürleri ve ikonografileri oluşturmaktadır. 2016-2021 yılları arasında yürütülen kazı çalışmaları sonucunda açığa çıkarılan 10 farklı panodan oluşan Balatlar mozaikleri Yunanca yazıtlarından da anlaşıldığı üzere belli kişilerin adakları için yapılmıştır. Bulunduğu mekan ve yapılış gayesi bu mozaiklerin ikonografilerinin şekillenmesinde en önemli kilit noktasını oluşturmaktadır. Paganizm etkilerinden sıyrılarak Hristiyan bir kimlik kazanmayı hedefleyen erken Bizans mozaik sanatının tümünde olduğu gibi Balatlar Kilisesi mozaiklerinde de sadeleşme ve geometrik formlar içerisinde sınırlandırılmış alanlarda figürlerin tasvir edildiği görülmektedir. Kuş figürü dışında herhangi bir figüratif süsleme ile karşılaşılmayan Balatlar mozaik örneklerinde 10 farklı cinsten 42 kuş figürünün tasvir edildiği görülür. Kartal, güvercin, keklik, horoz/tavuk, kumru, papağan, leylek, ördek ve çeşitli ötücü kuşların yer aldığı mozaiklerde bu figürlerin tek başlarına ya da birlikte tasvir edildikleri kompozisyona göre çeşitli ikonografik anlamlara geldikleri görülmektedir.
Bilindiği üzere dünya sanat tarihi içerisinde pek çok farklı anlam ile özdeşleştirilen kuş figürleri her dönemde olduğu gibi Hristiyan sanatında da farklı kimi özellikleri doğrultusunda çeşitli anlamlar kazanmış sembolik figürlerdir. Bu bağlamda çalışmanın amacı Balatlar Kilisesi Mozaiklerinde karşımıza çıkan kuş figürlerinin cinslerini tayin ederek ikonografilerini tarihsel gelişimle birleştirerek Tevrat ve İncil temelli ikonografik yorumlarını tespit etmektir.