bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Efficiency of Interactive Voice Response Systems and Tax Compliance: A Field Experiment by the California Franchise Tax Board
Authors: Hurwitz Helen , McGowan John R. 
Published: September 2023

ABSTRACT
To shed light on the influence of interpersonal fairness on tax compliance, the California Franchise Tax Board conducted a field experiment to examine how efficiency of Interactive Voice Response (hereafter, IVR) systems affects tax collection. We find that taxpayers calling the temporary phone line with greater IVR system efficiency (treatment group) pay a significantly larger percentage of their tax deficiencies than the control group during the study period, and this difference is driven by IVR system efficiency. We also find that improving IVR system efficiency increases the likelihood of making payments within the treatment group. Our results support embracing interpersonal fairness principles to encourage tax payments. Our research extends the literature on the service paradigm of tax compliance by providing U.S.-based evidence and has implications for the tax authorities seeking to improve tax compliance efficiency, as tax collection generally becomes more difficult and costly with time.
JEL Classifications: H21; H24.
Signing Blank Checks: The Roles of Disclosure and Reputation in the Face of Limited Information
Authors: Pawliczek Andrea , Skinner A. Nicole , Zechman Sarah L. C. 
Published: September 2023

ABSTRACT
We examine how disclosure and manager reputation influence capital raised when there is no commercial substance underlying the investment. Special Purpose Acquisition Companies (SPACs or “blank check” companies) do not have operations or substantive assets at the IPO but promise to use the funds raised to acquire a private firm, generally within two years. Given the lack of commercial substance and historically poor ex post performance, it is unclear what SPACs disclose at the IPO and why investors invest. Although disclosure is important in traditional IPOs, the underlying information available differs for SPACs. Nonetheless, our evidence suggests disclosures are useful to SPAC investors, although differently than for traditional IPO investors. We also examine manager reputation and find prior SPAC or CEO experience and celebrity status are associated with funds raised. Even when an investment lacks commercial substance, disclosure and reputation are important for investing decisions.
Data Availability: Data are available from the public sources cited in the text.
JEL Classifications: G24; G34; M41; M50.
Empagliflozin Normalizes Fasting Hyperglycemia and Improves Postprandial Glucose Tolerance in Totally Pancreatectomized Patients: A Randomized, Double-Blind, Placebo-Controlled Crossover Study
Authors: Baekdal Mille , Nielsen Sophie W. , Hansen Carsten P. , Storkholm Jan H. , van Hall Gerrit , Hartmann Bolette , Holst Jens J. , Vilsbøll Tina , Lund Asger , Knop Filip K. 
Published: September 2023

OBJECTIVE
Insulin remains the only glucose-lowering treatment modality recommended for totally pancreatectomized patients. We investigated the effects of the sodium–glucose cotransporter 2 inhibitor empagliflozin on fasting and postprandial glucose concentrations in pancreatectomized patients and matched healthy control participants.

RESEARCH DESIGN AND METHODS
In a randomized, double-blind, placebo-controlled crossover study, 10 pancreatectomized patients and 10 matched control participants underwent two 3-h liquid mixed meal tests preceded by two doses of 25 mg empagliflozin (administered the night before and in the morning of the meal test) or placebo, respectively. Basal insulin was administered as usual, but bolus insulin was omitted before the meal test during experimental days.

RESULTS
Compared with placebo, empagliflozin lowered fasting plasma glucose (5.0 ± 0.4 vs. 7.9 ± 0.9 mmol/L [mean ± SEM], P = 0.007) and postprandial plasma glucose excursions as assessed by baseline-subtracted area under the curve (1,080 [733; 1,231] vs. 1,169 [1,036; 1,417] pmol/L × min [median (25th and 75th percentiles)], P = 0.014) in the pancreatectomized patients. In the control participants, empagliflozin lowered fasting plasma glucose compared with placebo (5.1 ± 0.1 vs. 5.5 ± 0.1 mmol/L, P = 0.008) without affecting postprandial glucose excursions significantly. The pancreatomy group exhibited greater postprandial glucagon excursions compared with the control group on both experimental days (P ≤ 0.015); no within-group differences between days were observed.

CONCLUSIONS
Empagliflozin administered the day before and immediately before a standardized liquid mixed meal test normalized fasting hyperglycemia and improved postprandial glucose tolerance in pancreatectomized patients.
COVID-19 Vaccination: Opportunity to Strengthen Immunization System in Belize
Authors: Oladeji Olusola , Largaespada Beer Natalia , Baitwabusa Angella , Middleton Lilia 
Published: September 2023

Objective: To describe the process of leveraging COVID-19 vaccination roll out to strengthen immunization system in Belize.
Methodology: The Case study was conducted using desk review of relevant documents for the roll out of COVID 19 vaccination in response to the pandemic and analysis of the COVID-19 vaccination and routine immunization data extracted from the Belize Health Information System. The approach was a retrospective review of the strategies adopted by the government of Belize with support of UNICEF and other health partners using the roll out of COVID-19 vaccination to strengthen the country’s immunization system. Descriptive data is presented in graph and table and a test of association was done using a paired t-test to compare the mean change in annual routine immunization coverage before (2020) and after (2022) roll out of COVID-19 vaccination and p-value was set at a significant level of 5%
Results: The National Vaccine Implementation Plan for the introduction of COVID-19 vaccination in 2021 was used as a transformative opportunity for building resilient immunization programs. Key areas focused on in the study were the enhancement of cold chain equipment and storage capacity, utilization of digital tools, improved data management, and innovative immunization service delivery.
The result shows that the annual coverage of the first dose and third dose of pentavalent vaccine (Penta 3) increased from 79% and 78.5% in 2020 to 91% and 84.3% in 2022 respectively though not statistically significant (p value> 0.05). So far, 258,443 (65% of the total population) have received at least one dose of COVID-19 vaccine and 221,402 individuals (51.3% of the total population) have been fully vaccinated.
Conclusion: The study contributes to the existing literature on the use of COVID-19 investments as an opportunity to strengthen the health system with a focus on immunization services which is essential in building a resilient health system.
ANALISIS SANITASI PRODUK RAKIK DI ULAKAN KABUPATEN PADANG PARIAMAN
Authors: Fista Nia , Yuliana Yuliana 
Published: September 2023

This research originated from the researchers' observations when conducting surveys and observations in Ulakan, Padang Pariaman Regency, the researchers saw that the sanitation of rakik products in Ulakan, Padang Pariaman Regency was not good, such as food that was not closed, and the complaints of visitors when buying food that was there. found to be rotten. This study aims to analyze the sanitation of Rakik products in Ulakan, Padang Pariaman Regency.
This type of research is descriptive with qualitative data with a survey method. The object in this study is Rakik products in Ulakan, Padang Pariaman Regency with research respondents, namely rakik traders in Ulakan, Padang Regency, amounting to 3 people and visitors who come to buy rakik products in Ulakan. Padang Pariaman Regency consists of 5 people. The data collection technique is done by using the method of observation, interviews and documentation. The data analysis technique includes three flow of activities, namely: data reduction, data presentation and conclusion drawing. .
The results show that the sanitation analysis of rakik products in Ulakan, Padang Pariaman Regency can be described from the indicators, 1) Cleanliness of processing / cooks, clean enough does not have special uniforms in food processing, such as aprons, masks, 2) cleanliness of food processing facilities. , a little dirty and does not have a drain, dirty water tubs and dumped on roads, trash cans are not clean and scattered, 3) Cleanliness in touching food, traders touch food directly, do not wear gloves, cans are placed carelessly, 4) Cleanliness in storing foodstuffs cooked, inadequate traders store food in a hammer or dietalase, and the food storage area is only cleaned if it is not regularly dirty, 5) Cleanliness of the process of moving cooked food is less clean, traders use the same barrel as a frying barrel, 6) Cleanliness of the food serving process and drinks talk to buyers and don't wear a mask
Keywords: Sanitation Products Rakik
Chlorine Decay Simulation in Real Water Distribution System Using Epanet Program
Authors: Malika Mekki , Hassiba Bouabdesselam , Radouane Laib , Nabil Beloufa , Samir Bekheira , Trari Mohamed 
Published: September 2023

Abstract
Deterioration of treated drinking water intended for consumption during distribution may be due to physical, chemical or microbiological changes that occur in the water. In addition, the type of pipe material and disintegration of a disinfectant agent can affect the quality of the water supplied. Therefore, the research approach is to simulate the decay residual Cl2 through potable water distribution networks produced by a desalination plant of Oran city in western Algeria. EPANET 2.0 software was used for estimating and predicting Cl2 concentration at different water network points. The value of bulk flow decay coefficient (Kb) is set to −1,99 day−1 for a 50-year-old steel pipe, value for the wall decay coefficient (Kw) was determined using a trial-and-error procedure and assumed to be −1,2 day−1.
An efficient model with an extended simulations period of 72 h can plot spatial and temporal variations of residual Cl2 concentrations at all links and nodes. Cl2 is injected at the El Mactaa desalination plant, with a concentration of 0.6 mg/l permanently. As well, it was observed that 51.33% of the Cl2 loss is due to pipe wall reaction, while 42.34 and 6.33% represent the bulk and tank reactions respectively. The results show that the range of residual Cl2 (0.11-0,45 mg/l) and most of the measured values are less than are below the minimum authorized threshold (0.2 – 0.5 mg/l) WHO standard. Therefore, it is recommended to rehabilitate the old water transfer pipes and re-chlorination stations were necessary to add into network. Statistical analysis shows that the calculated results correspond well to the observed data. EPANET can follow the Cl2 concentration in the drinking water network produced by El Mactaa desalination plant. It is a research tool to improve our understanding of water movement in the distribution system.
On the stochastic observation for the nonlinear system of the emigration and migration effects via artificial neural networks
Authors: Guirao Juan Luis García 
Published: September 2023

Abstract
The aim of this work is to solve a mathematical model based on the migration and emigration effects. The designed mathematical model shows one of the forms of prey-predator. The migration factor represents a step function for both normal and individuals that is restrictions or movement of the people. The numerical solutions of the designed model are presented using the stochastic computational schemes based on the artificial neural networks (ANNs) together with the Levenberg-Marquardt back propagation (LMB), i.e., ANNs-LMB for solving the model based on the migration and emigration effects. Three different cases have been performed to solve the model based on the migration and emigration effects with the ANNs-LMB solver in terms of authentication, training, sample statistics and testing. The selection of the data is chosen as 80%, 10%, 10% for training, testing and authentication, respectively. The numerical obtained results through the ANNs-LMB of the model based on the migration and emigration effects will be compared with the Runge-Kutta method. The results of the model based on the migration and emigration effects using the ANNs-LMB are provided to reduce the mean square error (MSE). For the capability and efficiency of the proposed ANNs-LMB, the numerical results are provided using the correlation, error histograms, regression and MSE.
Identifying memorable hotel experiences: analysis of TripAdvisor reviews
Authors: Nowacki Marek , Niezgoda Agnieszka 
Published: September 2023

Abstract
This article aims to (1) identify guests’ memorable experiences based on reviews posted on TripAdvisor, (2) identify the differences in memorable experiences due to hotel location, evaluation on TripAdvisor and consumer sentiment. The study used quantitative methods: text mining, topic modelling, and sentiment analysis. All reviews (n = 34,992) for all Warsaw hotels included on TripAdvisor (N = 99) were analysed. Seven topics of memorable experiences were identified via Latent Dirichlet Allocation analysis: five were very positive and two very negative. The content analysis of those topics allowed us to extract six positive factors which include: (1) view from the floor, (2) hotel staff and service, (3) breakfast and restaurant, (4) location and atmosphere, (5) pool, lounge, gym and spa, (6) price (value for money), as well as two negative factors: (1) noise at night, (2) booking and check-in. In addition, it was found that memorable hotel experiences differ depending on the location of the hotel in the city.
A Covid-19 e as mudanças na tecnologia, nos costumes e nas comunicações: indícios de novos paradigmas na sociedade e nas organizações?
Authors: Brito Cristóvão , Pontual de Souza Leão Júnior Fernando 
Published: September 2023

A pesquisa em tela, tem por objetivo analisar alguns impactos que a pandemia da Covid-19 produziu, ao se apresentar com um fenômeno marcadamente invasivo no modo de vida das pessoas e no ambiente das organizações, ao exigir, da sociedade global, o requisito da crescente necessidade de adaptar-se e de moldar-se ao seu caráter disruptivo e mimético, resultante de uma capacidade viral evolutiva imprevisível, geradora de variantes com elevado poder de contágio e letalidade. Utilizou, como método, uma revisão não sistemática de literatura onde se buscaram estudos recentes que mostrassem mudanças concretas de comportamento de pessoas e organizações, causadas por ações governamentais, empresariais e sociais, necessárias à vida em um contexto epidemiológico pandêmico. O isolamento social e a guerra de narrativas mostraram a politização das ações de mitigação da epidemia por todos os atores envolvidos. Muitos impactos sociais e econômicos foram detectados e apresentados, mas em destaque, o trabalho conclui que houve um impacto negativo da guerra midiática de narrativas na atual situação social e econômica, e indica que são necessárias ações concertadas por parte do governo, dos empresários e da sociedade em geral. Por fim, ressalta-se que a politização do vírus trouxe problemas importantes ao enfrentamento da epidemia, que atrasaram a resolução dos problemas dela decorrentes.
Modern domestic cinematography in Ekaterinburg citizen's assessment in conditions of global challenge to Russian culture
Authors: Grunt E. V. , Belyaeva E. A. , Wagner V. A. 
Published: September 2023

The article examines the state of the national cinema in the context of Russian culture global challenge. In modern conditions, cinema should play an important role in the dissemination of national values. Cinema should be an effective means of patriotic education of the individual.The research methodology was a combination of qualitative and quantitative methods. This study was conducted in the city of Yekaterinburg in Russia. An online survey was conducted among Yekaterinburg residents who are interested in and watch national movie. 600 people were questioned, on the basis of the spontaneous sample. Depths interviews with experts (20 experts) are applied on purpose to identify main problems dealing with national movie. Film critics and directors from the city of Yekaterinburg acted as informants.The study has revealed that modern Russian cinema does not fully fulfill the functions assigned to it. According to Yekaterinburg residents, Russian cinema is inferior to foreign cinema in a number of indicators such as: acting, plots, filming quality, directing. As a result, the Yekaterinburg audience is practically not interested in it. If, nevertheless, a Russian-made film is chosen as a film for screening of the film, then the main reason is get an insight into the lives of other people, the Russian reality, and get to know the society issues.
Peer-to-peer clinical teaching by medical students in the formal curriculum
Authors: Chen Julie Yun , Lam Tai Pong , Hung Ivan Fan Ngai , Chan Albert Chi Yan , Chin Weng-Yee , See Christopher , Tsang Joyce Pui Yan 
Published: September 2023

Introduction: Medical students have long provided informal, structured academic support for their peers in parallel with the institution’s formal curriculum, demonstrating a high degree of motivation and engagement for peer teaching. This qualitative descriptive study aimed to examine the perspectives of participants in a pilot peer teaching programme on the effectiveness and feasibility of adapting existing student-initiated peer bedside teaching into formal bedside teaching.
Methods: Study participants were senior medical students who were already providing self-initiated peer-led bedside clinical teaching, clinicians who co-taught bedside clinical skills teaching sessions with the peer teachers and junior students allocated to the bedside teaching sessions led by peer teachers. Qualitative data were gathered via evaluation form, peer teacher and clinician interviews, as well as the observational field notes made by the research assistant who attended the teaching sessions as an independent observer. Additionally, a single Likert-scale question on the evaluation form was used to rate teaching effectiveness.
Results: All three peer teachers, three clinicians and 12 students completed the interviews and/or questionnaires. The main themes identified were teaching effectiveness, teaching competency and feasibility. Teaching effectiveness related to the creation of a positive learning environment and a tailored approach. Teaching competency reflected confidence or doubts about peer-teaching, and feasibility subthemes comprised barriers and facilitators.
Conclusion: Students perceived peer teaching effectiveness to be comparable to clinicians’ teaching. Clinical peer teaching in the formal curriculum may be most feasible in a hybrid curriculum that includes both peer teaching and clinician-led teaching with structured training and coordinated timetabling.

Keywords:	Peer Teaching, Undergraduate Medical Education, Bedside Teaching, Medical Students
Tinjauan Muatan Nature Of Science Dalam Rancangan Perencanaan Pembelajaran Guru Sekolah Dasar
Authors: Tursinawati Tursinawati , Widodo Ari , Sopandi Wahyu , Amiruddin M Hasbi 
Published: September 2023

Nature of Science (NOS) masih terabaikan dalam perencaan pembelajaran sehingga guru tidak memperoleh instruksi yang tepat dalam menerapkan pembelajaran yang mengarahkan NOS. Hal tersebut berdampak pada pemahaman NOS yang belum memadai di kelas. Oleh sebab itu, penelitian ini bertujuan mengeksplor aspek NOS dalam rancangan perencanaan pembelajaran yang selama ini dilaksanakan guru. Rancangan survey. Adapuntekhnik pengumpulan data secara purposive sampling berupa angket, wawancara, dan dokumentasi perencanaan pembelajaran. Adapun subjek penelitian adalah empat guru Sekolah Dasar. Hasil penelitian menunjukkan bahwa selama ini guru belum mempertimbangkan dan memuat aspek NOS dalam menyusun rencana pembelajaran. Walaupun guru mengungkapkan kadang-kadang mempertimbangkan dan memuat aspek NOS dalam perencanaan pembelajaran. Kontradiksi tersebut disebabkan karena persepsi guru kurang tepat tentang konsep NOS. Sebagian besar guru belum mengenal konsep NOS dan sebagian lainnya guru memahami NOS hanya sebatas tentang kegiatan percobaan atau pengamatan. Oleh sebab itu, pentingnya memuat aspek NOS secara eksplisit dalam merancang perencaan pembelajaran.
Analisis Kebutuhan media spinner untuk meningkatkan kemamppuan berpikir kritis siswa di Madrasah aliyah
Authors: Surodiana Siti , Ali Muhamad , Fahrurrozi Muhammad 
Published: September 2023

Perkembangan tekhnologi informasi dan komunikasi membawa dampak yang sangat signifikan dalam bidang pendidikan. Pemanfaatan tekhnologi meruppakan suatau terobosan yang luarbiasa. Hal penting yang perliu diperhatikan dalam pendidikan adalah kemampuan berpikir kritis siswa. Kemampuan berpikir kritis siswa merupakan hal yang sangat penting untuk mempersiapkan siswa dalam menhadapai tantangan dunia nyata dan pengambilan keputusan yang tepat. Kemamppuan berpikir kritis siswa mengalami berbagai tantangan dan hambatan sehingga perlu adanya solusi untuk mengatasi hambatan dengan menganalisis kebutuhan media spinner untuk meningkatkan kemampuan berpikir kritis. .
ПІДВИЩЕННЯ РІВНЯ ЕФЕКТИВНОСТІ СПОЖИВАННЯ ЕНЕРГІЇ В ДИТЯЧОМУ САДКУ, ТА ЙОГО ВПЛИВ НА РІВЕНЬ ТЕПЛОВОГО КОМФОРТУ
Authors: ДЕШКО В. І. , БІЛОУС І. Ю. , БУЯК Н. А. , САПУНОВ А. О. 
Published: September 2023

Вступ. Люди проводять близько 90% свого часу в приміщенні, тому комфортне теплове середовище в приміщенні має важливе значення для високого рівня продуктивності і гарного самопочуття. Оцінка теплового комфорту в приміщенні є ключовим моментом при проектуванні і експлуатації системи опалення і вентиляції, а також при підвищенні енергоефективності будівель.
Мета. Підвищення енергоефективності будівель та оцінка зміни теплового комфорту для високочутливих верств населення на прикладі відвідувачів дитячого садочку при покращенні теплового захисту.
Методика. Дослідження виконуються з використання комп’ютерного моделювання у програмному забезпечені DesiqnBuilder.
Результати. За допомогою комп’ютерного моделювання визначили енергопотребу, додаткові теплові надходження та теплові втрати будівлі з різним рівнем теплового захисту та з різними режимами роботи опалення та вентиляції. Дослідили вплив підвищення рівня енергоефективності на тепловий комфорт.
Наукова новизна. Дослідження впливу підвищення рівня ефективності споживання енергії будівлі на рівень теплового комфорту за допомогою комп’ютерного моделювання.
Практична значимість. За допомогою комп’ютерного моделювання побудовано 3D модель і визначено енергоспоживання будівлі до та після підвищення рівня ефективності споживання енергії а також вплив модернізації будівлі на рівень теплового комфорту.