bluuebunny/crossref_metadata_2025_split huggingface dataset:
ANALISIS PERSEDIAAN BAHAN BAKU SAMBAL IKAN TUNAPADA CV. RAJA BAWANG DI KOTA PALU
Authors: Aulia Ilza , Akrab Ali , Erny Erny 
Published: August 2023

Permasalahan yang sering dihadapi oleh CV. Raja Bawang dalam produksi Sambal Ikan Tunamengalami kekurangan bahan baku ikan tuna. Hal ini disebabkan oleh faktor iklim dan cuaca buruk padabulan- bulan tertentu sehingga ikan tuna dalam jumlah besar tidak ditemukan. Penelitian ini bertujuanuntuk mengetahui alasan mengapa persediaan bahan baku Sambal Ikan Tuna di CV. Raja Bawang tidak mengetahui jumlah safety stock bahan baku Sambal Ikan Tuna yang harus disediakan kepada CV. Raja Bawang, dan mengetahui total biaya pengadaan bahan baku Sambal Ikan Tuna di CV. Raja Bawang. Analisis data yang digunakan adalah pendekatan kualitatif verifikatif dengan menggunakan metode Economic Order Quantity (EOQ), Safety Stock dan Total Inventory Stock yaitu dengan menggambarkan atau menguraikan pembuatan Sambal Ikan Tuna dan menganalisis persediaan bahan baku Sambal IkanTuna yang diperoleh dari wawancara dengan pemilik dan pekerja industri. Hasil penelitian menunjukkan bahwa Safety Stock atau persediaan pengaman yang harus disediakan oleh CV. Raja Bawang adalah 30 kg setiap bulannya, rata-rata total biaya persediaan yang dikeluarkan oleh CV. Raja bawang Rp.
110.565, dan pembelian bahan baku tuna ekonomis yang seharusnya dilakukan oleh CV. Raja Bawang pada Januari-Desember 2022 rata-rata 48,32 kg. Sehingga disarankan kepada CV. Raja Bawang agar melakukan pembelian bahan baku sesuai perhitungan persediaan bahan baku agar pembelian bahan baku optimal sehingga biaya yang dikeluarkan oleh CV. Raja Bawang juga lebih hemat. CV. Raja Bawangjuga perlu melakukan Safety Stock sesuai perhitungan persediaan bahan baku sehingga pada saat persediaan bahan baku dari supplier terbatas, CV. Raja Bawang masih bisa memenuhi permintaan dari konsumen. Hal ini dilakukan agar proses produksi dapat tetap berjalan lancar tanpa masalah dengan Safety Stock yang ada.
Accounting Program Leaders’ Perceptions of Criteria for Hiring Assistant Professors
Authors: Boyle Douglas M. , Haylon Lisa S. , Hermanson Dana R. , Krull George W. 
Published: August 2023

ABSTRACT
The academic accounting labor market is experiencing rapid changes on several fronts. We examine accounting program leaders’ perceptions of Assistant Professor hiring criteria, including how the criteria have changed in recent years. We ask program leaders to provide qualitative perspectives, rate the importance of 56 possible hiring criteria, and, in a supplemental analysis, rank and rate four hypothetical Assistant Professor candidates. Based on responses from 54 accounting program leaders, the results reveal a complex setting with research and teaching considerations, a focus on collegiality and professional experience, and an increasing focus on diversity. Specifically, Research Intensive schools (Carnegie R1 and/or doctorate in business) are more top-tier research and top-tier doctoral program focused, while Non-Research Intensive schools (all others) are more focused on general skills, other refereed journals, practitioner research, teaching experience, service, CPA licensure, and other professional certifications.
Climate Change Risk Disclosures and Audit Fees: A Text Analytics Assessment
Authors: Gao Lei , Calderon Thomas G. 
Published: August 2023

ABSTRACT
In this paper, we first conduct a longitudinal study of public companies’ climate change risk disclosures from 2005 to 2019. Results indicate that although the number of firms disclosing climate change risks increased over time, disclosure length and disclosure clarity did not improve consistently during the study period. It seems that firms temporarily adjusted their disclosure behaviors around 2010 to satisfy the SEC’s 2010 guidance regarding climate change disclosures. From that point forward, however, companies’ disclosure length and clarity declined. Climate change and disclosures in a client’s environment can elevate both inherent risk and audit risk. Accordingly, the second part of the study empirically examines whether climate change risk disclosures are embedded into the auditors’ risk model and associated audit prices. Results suggest that audit fees are significantly associated with climate change risk disclosure length and clarity, and lower climate change risk disclosure clarity is associated with higher audit fees.
Narcissism, Cooperative Trust in R&D Cooperation, and Risk-Taking
Authors: Yu Hongjian , Lin Xinrui , Fan Ying Han , Yan Tianchi , Chen Yizao 
Published: August 2023

ABSTRACT
The aim of this study is to investigate how CEOs’ narcissism influences their trust in their counterparts and risk-taking in joint research and development (R&D) projects under different equity allocations. Using an experimental design and a sample of 80 participants, we find that the high-narcissism participants have less trust in their counterparts but are more likely to invest in joint R&D projects under either high or equity allocation owing to their narcissistic personalities. This suggests that highly narcissistic participants are more likely to take risks in R&D cooperation. The results of our study imply that individuals’ narcissism poses a serious threat to R&D cooperation and business resources.
Data Availability: The experiment data and material are available from the authors.
Control Variables in Interactive Models
Authors: deHaan Ed , Moon James R. , Shipman Jonathan E. , Swanquist Quinn T. , Whited Robert L. 
Published: August 2023

ABSTRACT
Accounting studies often examine whether the relation between X and Y varies with a moderating variable, M, by including an interactive term, X × M, in a regression. We provide plain-English guidance on why, how, and when to use control variables, Z, in interaction tests. A simulation and simple descriptions demonstrate how interacted controls affect coefficient estimates and interpretations. In particular, we demonstrate how controlling for Z without an accompanying interaction of X × Z and/or M × Z generally does not eliminate the confounding effect of Z on X × M. We conclude with guidance for future research.
Data Availability: Stata code to produce the simulations in this paper is available, as linked in the text.
JEL Classifications: M40; M41; C01; C18.
Accounting as a Tool for Legitimization of Nonprofit Organizations
Authors: Tinkelman Daniel 
Published: August 2023

ABSTRACT
This article introduces students and new scholars to key issues in nonprofit accounting research. Three historic vignettes illustrate the key role of accounting and internal controls in legitimizing and delegitimizing nonprofit organizations. Building on these vignettes, I explore five key topics: the use of accounting reports and controls to mitigate principal-agent problems, issues caused by problematic accounting measures, strategic reaction by nonprofit organizations to being measured, differential benefits of particular measures to different organizations, and the ability of users to understand measures.
JEL Classifications: L3; M42.
Oscillation and Asymptotic Behavior of a Special Delay Third Order Nonlinear Neutral Functional Differential Equation
Authors: Luo Zhimin , Zhong Mantian 
Published: August 2023

Abstract
The oscillation theory of differential equations is an important branch of performance of differential equations, which is widely used in engineering control, vibration mechanics, mechanics, and industry. Therefore, the vibration performance of different parts has attracted people’s attention, and a lot of research work has been done. For a special class of delay differential equations - advanced piecewise continuous differential equations, the oscillation of numerical solution is discussed. The θ − method is used to discretize the equation, and the numerical method is obtained to keep the oscillation of the analytical solution of the equation, progressive conditions. At the same time, four different states of the dynamic behavior are discussed in detail for the analytical solution and the numerical solution respectively. Some numerical examples further verify the corresponding conclusions.
Global efficiency estimation of complex networks and regional technological and economic development based on fractal network model
Authors: Zu Yue 
Published: August 2023

Abstract
To accelerate the construction of transportation infrastructure, vigorously develop the transportation industry, drive economic development, and stimulate the growth of the national economy, the author puts forward the research on the relationship between highway traffic networks and regional economic development based on the fractal network model. Taking the road traffic network of 17 prefecture-level cities in A province as the research object, the fractal dimension of each grade of the road network is calculated with fractal technology, and the weight dimension model for measuring the comprehensive road network is constructed. The empirical results show that the fractal dimension of the regional road network is affected by the size of the road network, and then the prefecture-level cities are zoned, the correlation analysis is made on the road network weight dimension, trunk line fractal dimension and comprehensive economic index of various regions. The study found that the fractal dimension of the road network in each city was positively correlated with the comprehensive economic index, indicating that the more uniform the road network coverage, the more complex the traffic network, the better the economic development of the region. In order to further explore the coordination between highway construction and economic development in each city, the fractal dimension of 17 prefecture-level cities is calculated by introducing the fractal model of highway scale and economic output, it is found that the economic development of 6 cities including 1 city is ahead of the highway scale, 4 cities including 4 are the same, and the economic development of 7 cities including 2 cities lags behind the highway construction scale. Although the weight dimension does not represent there present your state of all classes of highways in a spatial form, it is based on the spatial fractal of all classes of highways, the weight value of the road capacity is integrated, which can highlight the advantages in the horizontal comparison with the fractal situation of the comprehensive road network in the same level areas.
DMAIC Model’s Relative Efficiency Analysis of Input and Output in Cultural Construction of University Library and Mental Health Education of College Students
Authors: Sun Jinbiao , Huang Liping , Zheng Yanjun 
Published: August 2023

Abstract
To solve the problems in the construction of the internal quality assurance system in some colleges and universities, such as the difficulty in forming the quality culture, the imperfection of the system construction, and the insufficiency of the information platform construction, etc. By analyzing the five stages of the DMAIC model, the process of diagnosis and improvement is proposed, and from the definition stage, measurement stage, analysis stage, improvement stage, control stage, the improvement strategy of diagnosis, and improvement of internal quality assurance system is described. Through the application of the DMAIC model in actual cases, it can provide ide reference for the construction of internal quality assurance systems in colleges and universities. According to the BCC model in the DEA model, the author studies the relative effectiveness of the input and output of 12 university libraries in China. The results show that university libraries with effective technology accounted for 66.67%, while those without effective technology accounted for 33.33%, it also analyzes the investment changes of non-technical effective university libraries. This has an important reference and inspiration to improve the management of university libraries.
Application of data mining model in English text writing training system
Authors: Song Ting 
Published: August 2023

Abstract
The big data era of “data-driven schools, educational analytics and transformation” has arrived and information technology has emerged in education. As the social demand for English writing in universities increases, the research of English writing becomes important, and the use and study of big data and information will only become the new standard for teaching and learning English. This study uses the GBDT model to extract and analyze teaching materials prepared by an English university writing skills course, select materials tailored to students’ characteristics, and produce student test scores. Learning models for predicting, analyzing and analyzing students’ writing scores, information technology can accurately predict students’ scores, which ensures the correct use of information technology in English university academic writing and the impact of GBDT. model for predicting outcomes, which has a positive role and value in student academic writing and teacher training.
Analysis of music teaching technology based on a data mining model
Authors: Niu Bin 
Published: August 2023

Abstract
As an important middle ground between the theory of teaching and the practice of teaching, the type of teaching can not only teach teaching in the field of theory but also develop practical processes and develop effective and efficient strategies for specific teaching. The author proposes an online teaching tool for music lessons based on ZigBee. Hardware includes transmitter, sound sensor, and manager, DIN rail type online help manual to add to the transmitter to improve the combination of transmitter and other devices; The primary output current of the sensor is 15 mA, the working voltage is DC12-24 V ± 10, the sensor is connected to other devices with two wires, the control capacity memory is 256 GB, and the chip is CC2430. is added to improve system sensitivity. Chip Software Systems is known for its storage, data management, integration, and online solutions. Also, only information technology will be used to teach the “Learning with Technology” music model. Experiments show that the application system can not only complete the online service of the music class but also improve the teaching of the music class.
The application of multiple regression model in interactive English classroom teaching
Authors: Wang Meixiao 
Published: August 2023

Abstract
To verify the effect of the interactive teaching model in English teaching, the author proposes the application of the multiple regression model in the interactive teaching of English classrooms. Authors, by collecting data on each relevant factor, a multiple regression system with regression simulation computing capability was designed and implemented, and the model was solved and analyzed based on Matlab software. Experimental results show that: According to the multiple regression model, the average grade is 1.3732, which shows that the interactive teaching effect is obvious. Conclusion: The application of the multiple regression model in English classroom interactive teaching is of great significance to the reform of college English teaching.
Scheduling Optimization of hotel supply chain based on heterogeneous multipopulation ant colony algorithm
Authors: Yuan Qing 
Published: August 2023

Abstract
A hotel supply chain management system is distributed with considerable computation. In this paper, a multi-colony ant algorithm based on heterogeneous is designed. An optimal scheme based on distributed programming is proposed. A heterogeneous multi-colony ant algorithm is a kind of ant colony with multiple characteristics. Different ant species have other population characteristics and apparent advantages and complementarity. Several heterogeneous ants with optimized performance were studied. In this paper, the collaboration is carried out on several computing nodes. The algorithm of this model can satisfy the characteristics of multiple orders. This algorithm can optimize distributed computing resources in the hotel supply chain to the maximum extent for large and complex suppliers and collaborative time ordering problems. Simulation results show that the proposed method achieves good efficiency, stability and order adaptability.
Dance Emotion Characteristic Parameters Based on Deep Learning Model
Authors: Liu Hongyun 
Published: August 2023

Abstract
In this paper, the emotions of dancers are identified in combination with the integrated deep-learning model. Firstly, four initial value features with important emotional states are extracted from the time, frequency, and time-frequency domains, respectively. It was isolated using a deep belief network enhanced by neuro colloidal chains. Finally, the finite Boltzmann criterion integrates the features of higher abstractions and predicts the emotional states. The results of DEAP data show that the correlation between EEG channels can be discovered and applied by glial chains. The fused deep learning model combines EEG emotional features with temporal, frequency, and expressive qualities.
BIM Model Design of Deep Foundation Pit Engineering Based on BP Network
Authors: Chenghui Wei , Hao Chen , Di Wu 
Published: August 2023

Abstract
It is of great significance to predict the multistage deformation of the foundation pit. A new neural network method is proposed in this paper. The disadvantages of the BP neural network multistage forecast method are discussed. A multistage recursive neural network model for foundation deformation prediction is established. They are taking a deep foundation pit project in the soft soil area as an example. The multistage deformation prediction method is verified in this paper. This new detection technique is feasible. This method can also be used for multistage forecasting.
Construction Cost Control and Management Based on Mapping Model and BIM
Authors: Chenghui Wei , Hao Chen , Bin Wu 
Published: August 2023

Abstract
At present, the information management of highway construction is still at different levels. Poor information coordination ability. Lack of adequate information technology support. BIM technology is used to realize cooperation and information integration among various disciplines. According to the characteristics of highway construction, this paper constructs the decomposition code of the BIM model by the particle swarm method. This model can better reflect the whole process of highway project cost control characteristics. The corresponding relationship between the “three-level list” and the BIM code is constructed. This paper makes a comprehensive analysis and discussion on the mapping between it and the “item list” in the three types of lists. Thus, BIM can be efficiently connected with the three-level list in the construction of bridge projects. It can better adapt to engineering construction and other engineering management requirements.
Strategic Policy Innovation of Regional Development Strategy Transformation in the New Era Based on Progressive Differential Model
Authors: Wang Lingli , Zhao Feng , Zhao Boyu 
Published: August 2023

Abstract
In the new era, the national high-tech industrial development Zone is a powerful platform for implementing the innovation-driven development strategy and promoting China’s high-level development. An empirical study of panel data from 285 county-level cities in China during 2001-2022 was conducted using the binary difference method. The results show that high-tech enterprises have a noticeable promoting effect on improving the quantity of industrial structure. The transformation and upgrading of our industrial design by high-tech enterprises have significant cyclical heterogeneity. It has significantly enhanced the industrial system compared with the “growth type” and “mature type” national high-tech development zones. There is no apparent regional difference in the quality effect of high-tech enterprises on industrial structure upgrading. Still, there is an evident regional difference in the quantity and rationality of industrial structure height.
Construction of network mathematics model for college English mixed teaching
Authors: Chen Siwen , Tian Yanyan 
Published: August 2023

Abstract
To better carry out college English blended teaching and make students adapt better, author Z proposes a method of college English blended teaching model based on the Internet of Things network platform. According to the development of today’s Internet of Things technology, this method combines English learning and the use of cloud computing to develop the Internet network platform, so it is suitable for professionals teaching in college to complete English education., thus improving the quality of education. According to the test results: the average score of 4th grade online students is 523, 78.3% scored above 425; The average score of 4th graders in the non-network course was 394, and 62.4% scored above 425. The 4th-grade score for the online course was 129 points higher than the average score nia average for the offline course and 15.9% higher than the average score of 425. Conclusion: The author’s approach can contribute to the creation of mixed English courses in colleges and universities sad.
Construction of feature extraction model for machine foreign language translation evaluation system
Authors: Hu Honghui 
Published: August 2023

Abstract
To solve the problem that English and Chinese are different in many aspects and often misunderstood in communication, the author proposes a machine foreign language translation evaluation system based on Internet of Things automation technology. By designing an interactive English-Chinese machine translation A system based on the B/S framework can help improve communication between English and Chinese. The system is based on the B/S three-layer architecture, and the system hardware part only focuses on basic language recognition hardware, English-Chinese translation hardware, and production tools; The software produces three main services, which are user access to the application, language recognition, and English-Chinese service. According to the test results: After the translation was evaluated by experts using a system developed for translation, the evaluation score of the book is 3.769 points. The language is 3.5 points, which is above the limit value of the design standard. Conclusion: It is proved that the translation quality of the system is high and meets the demands of the users.
Application of Economic Management System Based on Nonlinear Algebraic Equation
Authors: Lu Xinyao , Pu Ruihui 
Published: August 2023

Abstract
To better construct the economic management system, the author proposes a method based on nonlinear algebraic equations. Using BDS statistics as the test method of data model correctness, it is proved that BDS statistics can be used to test the correctness of a large class of data models. Based on the actual economic data, the validity of the BDS statistical test method and its theory is verified. The experimental results show that the BDS statistics obtained are 5.77 and 7.11. It can be seen that BDS statistics reject AR (2) model. This implies that some part of the sequence has a large variance, which is derived from a different system, and therefore leads to the rejection of the null hypothesis. It is proved that BDS statistics can be used to test the correctness of a large class of data models.