bluuebunny/crossref_metadata_2025_split huggingface dataset:
PROFITABILITAS, TATA KELOLA PERUSAHAAN DAN PENGHINDARAN PAJAK PERUSAHAAN OTOMOTIF DI INDONESIA
Authors: Solihah Eha , Sihono Agus 
Published: June 2023

ABSTRAK
Penelitian ini menguji pengaruh profitabilitas, tata kelola perusahaan dan tingkat utang terhadap penghindaran pajak. Metode purposive sampling digunakan untuk pengambilan sampel terhadap data sekunder laporan tahunan 7 perusahaan otomotif yang terdaftar di Bursa Efek Indonesia dengan periode penelitian tahun 2017-2021. Data dianalisis menggunakan regresi linier berganda. Temuan dalam penelitian ini menunjukkan bahwa profitabilitas berpengaruh positif terhadap penghindaran pajak, sedangkan direktur independen, kepemilikan institusional dan kualitas audit berpengaruh negative. Selanjutnya, tingkat utang tidak berpengaruh terhadap penghindaran pajak. Implikasi dari penelitian ini memberikan masukan pada pemegang saham pentinya penguatan tata kelola perusahaan dalam rangka memitigasi tindakan berisiko yang dilakukan oleh manager melalui penghindaran pajak. Selain itu, memastikan bahwa keuntungan yang diperoleh perusahaan bukan diperoleh dari tindakan yang bertentangan dengan peraturan berupa penghindaran pajak.

ABSTRACT
This study examines the effect of profitability, corporate governance and leverage on tax avoidance. The purposive sampling method was used for sampling secondary data on the annual reports of 7 automotive companies listed on the Indonesia Stock Exchange with the 2017-2021 research period. Data were analyzed using multiple linear regression. The findings in this study indicate that profitability has a positive effect on tax avoidance, while independent directors, institutional ownership and audit quality have a negative effect. Furthermore, leverage have no effect on tax avoidance. The implications of this study provide input to shareholders about the importance of strengthening corporate governance in order to mitigate risky actions taken by managers through tax avoidance. In addition, ensuring that the profits obtained by the company are not obtained from actions that are contrary to regulations in the form of tax avoidance.
The Authority to Discipline the Public Employee between the Administration and the Judiciary
Authors: Hussein Salma Gadban , Hamood Husham Mohammed 
Published: June 2023

This article presents a comprehensive analysis of disciplinary authorities in public employment, focusing on the diverse factors influencing their establishment and functioning. The study examines the impact of social, political, and economic factors on the choice of disciplinary authority, ranging from administrative bodies to the judiciary. By analyzing various legislations and their associated disciplinary systems, the article highlights the advantages and disadvantages of each approach. The research emphasizes the importance of maintaining a balance between protecting employees' rights and ensuring effective disciplinary measures. Additionally, it stresses the significance of aligning the chosen disciplinary system with the prevailing social, economic, and political conditions. The study concludes by emphasizing the need for periodic evaluation of disciplinary systems to ensure their efficacy and the preservation of public job interests. The findings and implications presented in this article provide valuable insights for policymakers, legal experts, and professionals in the field of public employment, encouraging informed decision-making and promoting effective disciplinary practices.
Highlights :

The article explores the factors influencing the establishment of disciplinary authorities in public employment, considering social, political, and economic factors.
It analyzes the advantages and disadvantages of different disciplinary systems, including administrative bodies and the judiciary.
The study emphasizes the importance of maintaining a balance between protecting employees' rights and ensuring effective disciplinary measures.

Keywords : Disciplinary Authorities, Public Employment, Administrative Bodies, Judiciary, Effective Disciplinary Practices
High-Purity Quartzite from East Sayan
Authors: Nepomnyashchikh A.I. , Fedorov A.M. , Zhaboedov A.P. , Volkova M.G. 
Published: June 2023

Abstract
—We consider high-purity quartzites of the Gargan quartz-bearing zone of East Sayan. The main productive varieties of quartzites have been identified. The structures, textures, chemical composition, and degree of enrichment of the quartzites and the mineral and fluid inclusions in them have been studied. Quartz concentrates of high and ultrahigh purity have been obtained from superquartzite and compact quartzite.
Effects of fructose epimerson blood lipid profile: A systematic review and meta-analysis of clinical trials
Authors: Xu Cuiju , Chen Shanbin , Du Fangling , Zong Aizhen , Xu Tongcheng , You Yanli 
Published: June 2023

Abstract
Abstract: This systematic review and meta-analysis of clinical trials assess the effects of fructose epimers on blood lipids, including high-density lipoprotein-cholesterol (HDL-C), low-density lipoprotein-cholesterol (LDL-C), total cholesterol (TC), triglyceride (TG) and free fatty acids (FFA). PUBMED, EMBASE, Cochrane Library and Web of science databases were retrieved up to March 2023. A total of 11 trials including 640 participants were eligible, although all the trials were not at low risk of bias. Data were pooled with weighted mean differences (WMD). The combined data revealed that single dose D-allulose intervention notably increased postprandial FFA levels (WMD=0.11 mEq/L; 95% CI, 0.07 to 0.12; P < 0.001) but no significant effect on postprandial TG, TC, LDL-C and HDL-C. Daily intervention of D-allulose significantly amplified fasting TC (WMD=6.81 mg/dL; 95% CI, 0.25 to 13.37; P = 0.042), LDL-C (WMD=7.42 mg/dL; 95% CI, 1.73 to 13.12; P = 0.011) and FFA (WMD=0.03 mEq/L; 95% CI, 0.01 to 0.04; P = 0.002). D-tagatose showed no significant effect on fasting or postprandial lipid profiles. These results implied that fructose epimers intake elicited a modest impairment in blood lipid homeostasis. Nonetheless, additional long-term randomized controlled trials with stronger designs are necessary to reiterate and maintain the validity of these effects.
TConNS: A Novel Time-varying Context-aware Offloading Strategy for Mobile Edge Computing
Authors: Zheng Meiguang , Li Jie , Hu Yu , Xiao Hui , Hu Zhigang 
Published: June 2023

Abstract
Mobility is a fundamental feature of mobile edge computing. Due to the mobility of users, the contextual attributes of cloudlets such as server resources and network state will dynamically change with time during offloading, showing time-varying and fuzzy characteristics. To this end, how to make efficient offloading decision to provide low-latency, low-power and highly reliable services in MEC has become a critical issue. In this paper, we propose a time-varying context-aware cloudlet decision algorithm based on neutrosophic set (TConNS). Firstly, we establish a representation model of the multi-dimensional time-varying context of candidate cloudlets, including the mobile residence time. Secondly, we adopt the backward generator of cloud model theory to transform the contextual raw data into a single valued neutrosophic set (SVNS) with the expression ability for fuzzy information. Finally, we use a series of appropriate operations under the own unique computing system of neutrosophic set to obtain the best cloudlet. Extensive experiments show that TConNS reduces the average response time by about 49\% and the average energy consumption by about 46\%, and also reduces the number of task failures.
Assessing unConventional Evidence (ACE) tool: development and content of a tool to assess the strengths and limitations of ‘unconventional’ source materials
Authors: Lewin Simon , Langlois Etienne V , Tunçalp Özge , Portela Anayda 
Published: June 2023

Abstract
Background

When deciding whether to implement an intervention, decision makers typically have questions on feasibility and acceptability and on factors affecting implementation. Descriptions of programme implementation and of policies and systems are rich sources of information for these questions. However, this information is often not based on empirical data collected using explicit methods. To use the information in unconventional source materials in syntheses or other decision support products, we need methods of assessing their strengths and limitations. This paper describes the development and content of the Assessing unConventional Evidence (ACE) tool, a new tool to assess the strengths and limitations of these sources.

Methods

We developed the ACE tool in four stages: first, we examined existing tools to identify potentially relevant assessment criteria. Second, we drew on these criteria and team discussions to create a first draft of the tool. Third, we obtained feedback on the draft from potential users and methodologists, and through piloting the tool in evidence syntheses. Finally, we used this feedback to iteratively refine the assessment criteria and to improve our guidance for undertaking the assessment.

Results

The tool comprises 11 criteria including the purpose and context of the source; the completeness of the information presented; and the extent to which evidence is provided to support the findings made. Users are asked to indicate whether each of the criteria have been addressed. Based on their judgements for each criterion, users then make an overall assessment of the limitations of the source, ranging from no or very minor concerns to serious concerns. These assessments can then facilitate appropriate use of the evidence in decision support products.

Conclusions

Through focusing on unconventional source materials, the ACE tool fills an important gap in the range of tools for assessing the strengths and limitations of policy-relevant evidence and supporting evidence-informed decision-making.
SAM68 directs STING signalling to apoptosis in macrophages
Authors: Horst Demi van der , Marqvorsen Mikkel , Assil Sonia , Kurmasheva Naziia , Wu Qi , Zhao Jian , Cesari Eleonora , Iversen Marie , Ren Fanghui , Jensen Trine , Narita Ryo , Zhang Bao-cun , Bak Rasmus , Sette Claudio , Fenton Robert , Mikkelsen Jacob. , Paludan Soren , Olagnier David 
Published: June 2023

Abstract
DNA is a danger signal and is sensed by cGAS to engage signaling through STING for activation of innate immune functions. The best-studied downstream responses to STING activation include expression of type I interferon and inflammatory genes, but STING also activates other pathways, including apoptosis. Here we report that STING-dependent induction of apoptosis in macrophages occurs through the intrinsic mitochondrial pathway and is mediated via IRF3 and TBK1 but acts independently of gene transcription. By intersecting four mass spectrometry datasets we identified SAM68 to be important for induction of apoptosis downstream of STING activation. SAM68 was essential for full activation of apoptosis but was not required for STING-mediated activation of IFN expression or activation of NF-kB. Mechanistic studies revealed that protein trafficking was necessary and involved SAM68 recruitment to STING upon activation, with the two proteins associating at the Golgi or a post-Golgi compartment. Collectively, our work identifies SAM68 as a novel STING-interacting protein enabling induction of apoptosis through this DNA-activated innate immune pathway.
Synaptic Transistor with Multiple Biological Function Based on Metal-Organic Frameworks Combined with LIF Model of Spiking Neural Network to Recognize Temporal Information
Authors: Wen Zhen , Wang Qinan , Zhao Chun , Sun Yi , Xu Rongxuan , Li Chenran , Wang Chengbo , Liu Web , Gu Jiangmin , Shi Yingli , Yang Li , Tu Xin , Gao Hao 
Published: June 2023

Abstract
Spike neural networks (SNNs) have immense potential due to their utilization of synaptic plasticity and ability to take advantage of temporal correlation and low power consumption. The leaky integration and firing (LIF) model and spike-timing-dependent plasticity (STDP) are the fundamental components of SNNs. Here, the neural device is first demonstrated by zeolitic imidazolate frameworks (ZIFs) as an essential part of the synaptic transistor to simulate SNNs. Significantly, three kinds of typical functions between neurons, the memory function achieved through the hippocampus, synaptic weight regulation and membrane potential triggered by ion migration, are effectively described through the short-term memory/long-term memory (STM/LTM), long-term depression/long-term potentiation (LTD/LTP) and LIF, respectively. Further, the update rule of iteration weight in the backpropagation based on the time interval between pre-synaptic and post-synaptic pulses is extracted and fitted from the STDP. Besides, the post-synaptic currents of the channel directly connect to the Very Large Scale Integration (VLSI) implementation of the LIF mode that can convert high-frequency information into spare pulses based on the threshold of membrane potential. The leaky integrator block, firing/detector block and frequency adaption block instantaneously release the accumulated voltage to form pulses. Finally, we recode the Steady-State Visual Evoked Potentials (SSVEP) belonging to the electroencephalogram (EEG) with filter characteristics of LIF. SNNs deeply fused by synaptic transistors are designed to recognize the 40 different frequencies of EEG and improve accuracy to 95.1%. This work represents an advanced contribution to brain-like chips and promotes the systematization and diversification of artificial intelligence.
How COVID-19 Curricula Changes Impacted Medical Student Exam Performance: A Multi-Institutional Study
Authors: Ho Joshua , Levy Joshua , Afshari Nicholas , Patel Deepal , Andersen Shaun , Simanton Edward , Linton Matthew 
Published: June 2023

Abstract
Background
The COVID-19 pandemic caused medical schools to convert to an online format, and it became imperative to swiftly change medical education delivery. New teaching methods were adapted, with some schools having greater success than others. Kirk Kerkorian School of Medicine's (KSOM) small-group interactive learning style had clear signs of struggle with a significant decrease in exam performance. Rocky Vista University College of Osteopathic Medicine’s (RVUCOM) large-group didactic lecture style had greater success with its curriculum adaptation leading to minimal effect on their exam performance. We aim to define what aspects of medical school curricula are most resilient for online learning by comparing exam scores from KSOM and RVUCOM.
Methods
KSOM and RVUCOM students were grouped into “above expectations” and “below expectations” categories based on each institution’s standardized exam performance metrics. Independently sampled t-tests were performed to compare groups. KSOM was classified as a small-group interactive curriculum through its heavy reliance on student-led Problem Based Learning (PBL), whereas RVUCOM was classified as a large-group didactic curriculum through its extensive proctor-led slideshow lectures.
Results
KSOM’s online PBL transition led to fewer students scoring above the national average compared to previous cohorts on NBME exams (55% vs. 77%, respectively, N = 47 & 78, (p < 0.01)). RVUCOM’s transition to online large-group lectures yielded no significant differences between students who performed “above expectations” and students who performed “below expectations” between their cohorts (63% vs. 65%, respectively, N = 305 & 300, (p > 0.05)).
Conclusion
KSOM’s COVID cohort performed significantly worse than RVUCOM’s COVID cohort during their medical school organ-system exams. We believe that the small-group learning at KSOM is less resilient for online curricula compared to the large-group didactics seen at RVUCOM. Understanding which didactic methods can transition to online learning more effectively than others is vital in guiding effective curriculum adjustments as online delivery becomes more prominent.
Efficacy of 3% diquafosol combined with azelastine hydrochloride in allergic conjunctivitis patients with dry eye
Authors: Zhu Yirui , Yuan Kelan , Mou Yujie , Zhao Hanhe , Wu Yayin , Jin Xiuming 
Published: June 2023

Abstract
Purpose
To evaluate the efficacy of a 3% diquafosol combined with azelastine hydrochloride ophthalmic solution in allergic conjunctivitis (AC) patients with dry eye.
Methods
The sample was composed of 158 eyes of 79 patients diagnosed with AC and dry eye. After enrollment, all subjects received azelastine hydrochloride (twice daily) combined with 3% diquafosol (six times daily) for four weeks. Scores of AC symptoms and signs, ocular surface disease index (OSDI), bulbar conjunctival hyperemia, tear meniscus height (TMH), non-invasive tear film break-up time (NIBUT), corneal fluorescein staining score, tear film break-up time (TBUT) and the Schirmer test were assessed at the baseline and two and four weeks after treatment.
Results
The symptom score of itching, foreign body sensation, and eye photophobia showed a significant decrease at two and four-week follow-up after treatment compared with baseline (p < 0.001). The eye tearing score showed a significant decrease at four weeks after treatment (p = 0.002). The AC sign score of follicles, conjunctival secretion and conjunctival hyperemia were significantly decreased at two and four weeks after treatment compare with baseline (p < 0.001, p = 0.001, respectively). After two and four weeks treatment, the OSDI score showed significantly decrease compared with baseline (26.53 ± 15.32 vs 17.25 ± 12.49, p < 0.001; 26.53 ± 15.32 vs 10.31 ± 8.54, p < 0.001). TMH, NIBUT and TBUT showed significantly improvement from baseline (TMH, 0.21 ± 0.06 vs 0.28 ± 0.07; 0.21 ± 0.06 vs 0.29 ± 0.07; NIBUT, 7.74 ± 3.35 vs 9.12 ± 3.09; 7.74 ± 3.35 vs 10.60 ± 2.86; TBUT, 3.53 ± 1.18 vs 4.53 ± 1.93; 3.53 ± 1.18 vs 4.53 ± 2.27; all p < 0.001).
Conclusion
3% diquafosol combined with azelastine hydrochloride significantly improved subjective symptoms and objective signs in AC patients with dry eye.
Quantifying tethered spinal cord tension: Ultrasound elastography results from computational, cadaveric, and intraoperative first-in-human studies
Authors: Kerensky Max , Paul Abhijit , Routkevitch Denis , Hersh Andrew , Kempski-Leadingham Kelley , Davidar A. Daniel , Judy Brendan , Punnoose Joshua , Williams Autumn , Kumar Avisha , Lehner Kurt , Smith Beth , Son Jennifer , Azadi Javad , Shekhar Himanshu , Mercado-Shekhar Karla , Thakor Nitish , Theodore Nicholas , Manbachi Amir 
Published: June 2023

Abstract
Background Tension in the spinal cord is a trademark of tethered cord syndrome. Unfortunately, existing tests cannot quantify tension across the bulk of the cord, making the diagnostic evaluation of stretch ambiguous. A potential non-destructive metric for spinal cord tension is ultrasound-derived shear wave velocity (SWV). The velocity is sensitive to tissue elasticity and boundary conditions including strain. We use the term Ultrasound Tensography to describe the acoustic evaluation of tension with SWV.

Methods Our solution “Tethered cord Assessment with Ultrasound Tensography (TAUT)” was utilized in three sub-studies: finite element simulations, a cadaveric benchtop validation, and a neurosurgical case series. The simulation computed SWV for given tensile forces. The induced tension cadaveric model validated the SWV-tension relationship. Lastly, SWV was measured intraoperatively in patients diagnosed with tethered cord who underwent surgical treatment (spinal column shortening). The surgery alleviates tension by decreasing the vertebral column length.

Results Here we observe a strong linear relationship between tension and squared SWV across the preclinical sub-studies. Higher tension induces faster shear waves in the simulation (R2 = 0.984) and cadaveric (R2 = 0.951) models. The SWV decreases in all neurosurgical procedures (p<0.001). Moreover, TAUT has a c-statistic of 0.962 (0.92-1.00), detecting all tethered cords.

Conclusions This study presents the first clinical metric of spinal cord tension. Strong agreement among computational, cadaveric, and clinical studies demonstrates the utility of ultrasound-induced SWV for quantitative intraoperative feedback. This technology is positioned to enhance tethered cord diagnosis, treatment, and post-operative monitoring as it differentiates stretched from healthy cords.
Radiomics Predictive Modeling from Dual-Time-Point FDG PET Ki Parametric Maps: Application to Chemotherapy Response in Lymphoma
Authors: Samimi Rezvan , Shiri Isaac , Ahmadyar Yashar , Hoff Jörg van den , Kamali-Asl Alireza , Rezaee Alireza , Yousefirizi Fereshteh , Geramifar Parham , Rahmim Arman 
Published: June 2023

Abstract
Background
To investigate the use of dynamic radiomics features derived from dual-time-point (DTP-feature) [18F]FDG PET metabolic uptake rate Ki parametric maps to develop a predictive model for response to chemotherapy in lymphoma patients.
Methods
We analysed 126 lesions from 45 lymphoma patients (responding n = 75 and non-responding n = 51) treated with chemotherapy from two different centres. Static and DTP radiomics features were extracted from baseline static PET images and DTP Ki parametric maps. Spearman’s rank correlations were calculated between static and DTP features to identify features with potential additional information. We first employed univariate analysis to determine correlations between individual features, and subsequently utilized multivariate analysis to derive predictive models utilizing DTP and static radiomics features before and after ComBat harmonization. For multivariate modeling, we utilized both the Minimum Redundancy Maximum Relevance feature selection technique and the XGBoost classifier. To evaluate our model, we partitioned the patient datasets into training/validation and testing sets using an 80/20% split. Different metrics for classification including area under the curve (AUC), sensitivity (SEN), specificity (SPE), and accuracy (ACC) were reported in test sets.
Results
Via Spearman’s rank correlations, there was negligible to moderate correlation between 32 out of 65 DTP features and some static features (ρ < 0.7); all the other 33 features showed high correlations (ρ ≥ 0.7). In univariate modeling, no significant difference between AUC of DTP and static features was observed. GLRLM_RLNU from static features demonstrated a strong correlation (AUC = 0.75, p-value = 0.0001, q-value = 0.0007) with therapy response. The most predictive DTP features were GLCM_Energy, GLCM_Entropy, and Uniformity, each with AUC = 0.73, p-value = 0.0001, and q-value < 0.0005. In multivariate analysis, the mean ranges of AUCs increased following harmonization. Use of harmonization plus combining DTP and static features was shown to provide significantly improved predictions (AUC = 0.97 ± 0.02, accuracy = 0.89 ± 0.05, sensitivity = 0.92 ± 0.09 and specificity = 0.88 ± 0.05). All models depicted significant performance in terms of AUC, ACC, SEN, and SPE (p < 0.05, Mann-Whitney test).
Conclusions
Our results demonstrate significant value in harmonization of radiomics features as well as combining DTP and static radiomics models for predicting response to chemotherapy in lymphoma patients.