bluuebunny/crossref_metadata_2025_split huggingface dataset:
Feasibility of a Text Messaging–Integrated and Chatbot-Interfaced Self-Management Program for Symptom Control in Patients With Gastrointestinal Cancer Undergoing Chemotherapy: Pilot Mixed Methods Study
Authors: Gomaa Sameh , Posey James , Bashir Babar , Basu Mallick Atrayee , Vanderklok Eleanor , Schnoll Max , Zhan Tingting , Wen Kuang-Yi 
Published: August 2023

Background
Outpatient chemotherapy often leaves patients to grapple with a range of complex side effects at home. Leveraging tailored evidence-based content to monitor and manage these symptoms remains an untapped potential among patients with gastrointestinal (GI) cancer.

Objective
This study aims to bridge the gap in outpatient chemotherapy care by integrating a cutting-edge text messaging system with a chatbot interface. This approach seeks to enable real-time monitoring and proactive management of side effects in patients with GI cancer undergoing intravenous chemotherapy.

Methods
Real-Time Chemotherapy-Associated Side Effects Monitoring Supportive System (RT-CAMSS) was developed iteratively, incorporating patient-centered inputs and evidence-based information. It synthesizes chemotherapy knowledge, self-care symptom management skills, emotional support, and healthy lifestyle recommendations. In a single-arm 2-month pilot study, patients with GI cancer undergoing chemotherapy received tailored intervention messages thrice a week and a weekly Patient-Reported Outcomes Version of the Common Terminology Criteria for Adverse Events–based symptom assessment via a chatbot interface. Baseline and postintervention patient surveys and interviews were conducted.

Results
Out of 45 eligible patients, 34 were enrolled (76% consent rate). The mean age was 61 (SD 12) years, with 19 (56%) being females and 21 (62%) non-Hispanic White. The most common cancer type was pancreatic (n=18, 53%), followed by colon (n=12, 35%) and stomach (n=4, 12%). In total, 27 (79% retention rate) participants completed the postintervention follow-up. In total, 20 patients texted back at least once to seek additional information, with the keyword “chemo” or “support” texted the most. Among those who used the chatbot system checker, fatigue emerged as the most frequently reported symptom (n=15), followed by neuropathy (n=7). Adjusted for multiple comparisons, patients engaging with the platform exhibited significantly improved Patient Activation Measure (3.70, 95% CI –6.919 to –0.499; P=.02). Postintervention interviews and satisfaction surveys revealed that participants found the intervention was user-friendly and were provided with valuable information.

Conclusions
Capitalizing on mobile technology communication holds tremendous scalability for enhancing health care services. This study presents initial evidence of the engagement and acceptability of RT-CAMSS, warranting further evaluation in a controlled clinical trial setting.
Objetivos de Desarrollo Sostenible y turismo en las localidades costeras del sur de Santa Cruz
Authors: Águila Karina Viviana , Navarro Viviana Mariel 
Published: August 2023

El presente trabajo tiene como objetivo identificar las contribuciones y aportes de los actores del sector turismo para el cumplimiento de los ODS en localidades costeras de Río Gallegos, Puerto Santa Cruz y Comandante Luis Piedrabuena, ubicadas al sur de la provincia de Santa Cruz, Argentina.
Se realizó una búsqueda y análisis de información disponible y accesible sobre: actores del sector turismo en los destinos del área de estudio, objetivos de desarrollo sostenible, sus metas y posibles aportes desde el turismo, según la Organización Mundial del Turismo y la Organización de las Naciones Unidas. Se realizaron entrevistas semiestructuradas a directores de turismo de las localidades y otros actores además de complementar con una salida de campo al Parque Nacional Monte León en diciembre de 2022.
Como principal conclusión se destaca que aún falta concientización ambiental por parte de la sociedad, desconocimiento de los ODS, que es fundamental seguir reforzando las acciones y políticas en pos de la sustentabilidad de los recursos disponibles. Además se identifica la importancia de estas para los diferentes usos: recreación, turismo, investigación, etc.
The Power of One: A Memorial to Dr. Larzette Golden Hale (1920–2015)
Authors: Flint LaToya L. , Holley Brandi L. 
Published: August 2023

ABSTRACT
This paper memorializes a remarkable figure in accounting history and showcases the power of one individual to impact society. Although Dr. Larzette Golden Hale was the first Black female certified public accountant (CPA) to also earn a Ph.D. in accounting, her influence stretched far beyond these lofty accomplishments. Hale recognized the power and responsibility that educated individuals have to positively impact humankind. She overcame a childhood in an orphanage to impact the lives of countless individuals spanning multiple geographies and across decades. Her impressive life’s work as an accounting educator is even more momentous considering the systemic obstacles to achievement faced by both Blacks and women of the time. Hale’s life was the epitome of one well-lived in service to others and society as a whole, with an impact that is still evident today.
JEL Classifications: I23; M41.
Evaluating the Use of International Standards for Assurance Engagements by Nonaccounting Practitioners
Authors: Ge Qingling Irene , Simnett Roger , Zhou Shan 
Published: August 2023

SUMMARY
When last revising the International Standard for Assurance Engagements (ISAE) 3000, the International Auditing and Assurance Standards Board (IAASB) determined that it is in the “public interest” for all competent practitioners (including nonaccounting practitioners) to use the ISAEs. The IAASB imposed conditions on such use, that an engagement’s underpinning ethics and quality control frameworks should be disclosed in the assurance report. Although this explicit determination may encourage wider use of ISAEs by nonaccounting practitioners, the conditions imposed may also act as a deterrent. Using a pre-post design on 2,282 international assurance engagements undertaken by nonaccounting practitioners, we identify increased use of ISAEs and greater disclosure of underpinning ethics and quality control frameworks, although some breaches remain. We further find that switches to ISAEs by nonaccounting practitioners have resulted in enhanced transparency of assurance procedures and independence in the assurance report and an increased share of the assurance services market.
Disclosure of Internal Control Weaknesses and Auditors’ Litigation Risk
Authors: Chen Kevin C. W. , Chen Szu-fan 
Published: August 2023

SUMMARY
We investigate whether the concern of shareholder litigation motivates auditors to disclose internal control weaknesses. We document that issuing adverse internal control opinions reduces the likelihood of auditors being named with their clients as defendants in shareholder lawsuits. This finding suggests that auditors can reduce their legal liability arising from failed financial statement audits by increasing the quality of internal control audits. Consistent with this expectation, we find that auditors are more likely to issue such opinions in a timely manner for clients with higher ex ante litigation risk. Overall, our evidence suggests that the threat of litigation provides an incentive rather than a disincentive for auditors to issue adverse internal control opinions for clients with higher litigation risk.
Data Availability: The data are available from public sources indicated in the paper.
JEL Classifications: M42; K41.
The Effectiveness and Efficiency of Auditors’ Remote Work during COVID-19
Authors: Morris Landi , Hoitash Rani , Hoitash Udi 
Published: August 2023

SUMMARY
The COVID-19 pandemic introduced unprecedented challenges to the audits of public companies. Audit firms, in response, dedicated significant resources to maintain high-quality audit procedures. We leverage a difference-in-differences design to examine the effects of the pandemic on audit outcomes. Despite audit firm efforts, we find evidence of a decline in audit quality in the initial months of the COVID-19 pandemic. Further, in the early days of the pandemic, the SEC made available a unique one-time, 45-day extension to file the audited annual report. In this time period, we observe a significant increase in the likelihood of delayed filings, including those attributed to the auditors’ work. Our study informs regulators and audit firms about the broad impact of an unprecedented stressor on the audit process and on the efficacy of remote work.
JEL Classifications: M4; M41; M42.
Pre-Populated Tax Returns: Individual Taxpayer Adoption and the Effect on Compliance
Authors: Schwebke Jason M. , Brink William D. , Hansen Victoria J. , Kelliher Charles F. 
Published: August 2023

ABSTRACT
We examine the effect of social influence on individuals’ likelihood of using an IRS pre-populated tax return system and the effects of social influence and filing method on individual taxpayer compliance. Our experiment manipulates social influence about the IRS pre-populated return system and the IRS itself (unfavorable or favorable) as well as filing method (IRS pre-populated return or IRS blank tax software) for a simulated tax return. Consistent with social influence theory, results indicate public opinion influences individuals’ likelihood of using an IRS pre-populated tax return system. Additionally, consistent with omission bias theory and prior research, individuals who use the IRS pre-populated return system are less compliant. Finally, favorable social influence mitigates the noncompliant behavior exhibited during the use of pre-populated returns when public opinion about both the pre-populated system and the IRS is favorable.
The Effects of Client Importance and Career Concerns on Auditors’ Judgment Conservatism
Authors: Pruijssers Jorien Louise , van Rinsum Marcel 
Published: August 2023

ABSTRACT
We examine how client importance affects judgment conservatism depending on auditors’ career concerns. We argue that auditors will interpret being assigned to a client of major importance as a more powerful signal of their promotion chances under strong competition than under weak competition for advancement and, hence, that they will consider their promotion opportunities to a greater extent in their judgments. We therefore predict that auditors exhibit more conservatism in their judgments regarding more important clients when competition for advancement is strong but not when it is weak. Using an experiment, we generally find results in line with this prediction. Unexpectedly, yet interestingly, we also find that less important clients are judged less conservatively under strong competition than under weak competition for advancement.
Data Availability: Contact the authors.
JEL Classifications: M42; M52.
Intertemporal Income Shifting for Investment Reasons: Evidence from Private Firms
Authors: Valle Ruiz Cinthia , Campa Domenico , Camacho-Miñano María-del-Mar 
Published: August 2023

ABSTRACT
This paper examines the intertemporal income-shifting behavior of private firms, as well as the level and efficiency of aggressive intertemporal income shifters’ investments in the wake of corporate tax cuts. Earlier research has focused mainly on public firms. However, research into private firms is especially relevant since these companies tend to finance future growth through internal financing. Using a sample of 2,650 firm-year observations of private Spanish firms, our results thus show that private companies engaged in intertemporal income shifting to gain additional tax savings in the presence of corporate tax cuts. This was particularly observed in the presence of significant investment opportunities and timing pressures to shift income. Additionally, we provide evidence that aggressive intertemporal income shifters invested more in labor capital after tax reforms than other firms and that such investments were efficient.
Data Availability: Data are available from the public sources cited in the text.
JEL Classifications: M41; M48; H21; H32.
Accuracy of Selective Enamel Etching: A Computer-assisted Imaging Analysis
Authors: Amran T , Meier D , Amato J , Connert T , Blatz MB , Weiger R , Eggmann F 
Published: August 2023

SUMMARY

Objective
To assess the accuracy of selective enamel etching (SEE) in a laboratory setup simulating clinical conditions.

Methods and Materials
A model with permanent human teeth was fabricated. It included a first mandibular molar with a mesio-occlusal-distal inlay preparation, a maxillary central incisor, and a canine with a class IV and class V cavity, respectively. Two dentists (with 1 year and 10 years work experience) repeatedly (n=10 per cavity) performed SEE with a custom gel that had identical rheological properties as a commercially available phosphoric acid etchant. An intraoral scanner was used for image acquisition. To assess the accuracy of SEE, special software was used (OraCheck, Cyfex, Zurich, Switzerland). Two independent investigators analyzed baseline scans and scans taken of the cavities while the gel was in place. The statistical analysis comprised t-tests, Pearson correlation, and analysis of variance (α=0.05).

Results
The level of accuracy, whose average values ranged from 61.1% to 87.0%, showed significant differences between teeth, with the highest level observed in the class V cavity, followed by the class II inlay preparation and the class IV cavity (p&lt;0.001). Across the cavities, no significant correlation was observed between the application time and the accuracy of SEE (p=0.07).

Conclusion
This laboratory study suggests that inadvertent conditioning of dentin adjacent to enamel may be common during SEE. Investigations involving larger samples of dentists are needed to corroborate this finding.
Restoration of a Vital Tooth With Extensive Crown Destruction Using Glass Fiber and Polyethylene Fiber-reinforced Composite Resin: A Clinical Case
Authors: Saravia-Rojas MA , Espinoza-Jiménez G , Huanambal-Tiravanti VA , Geng-Vivanco R 
Published: August 2023

SUMMARY
Conservative restorative dentistry has been evolving in the last 25 years, focusing mainly on the development of direct restorative materials. Resin-based composites remain an excellent conservative alternative for restoration of teeth with extensive caries lesions. Over time, several strategies have been proposed to improve the mechanical properties of these composites so that they can adequately withstand masticatory forces. Glass fiber-reinforced resin-based composites and their use in situations where there is great loss of tooth structure have gained popularity due to their favorable mechanical properties. Combined techniques with polyethylene fibers can further enhance their clinical performance. This study presents a brief review of their most important qualities and potential use in direct restorative procedures. In addition, a clinical case is described where a vital tooth with extensive coronal destruction was restored using polyethylene fibers embedded in glass fiber-reinforced flowable resin under resin-based composite. The reinforcement of both the remaining tooth structure and the restoration with fibers is a valid treatment option since the network structure formed by the fiber reinforcement can increase the longevity of the direct composite restorations. There are few reports in the literature describing the use of a combined technique using polyethylene fibers embedded in glass fiber-reinforced flowable resin under resin-based composite. Thus, clinical follow-up of this case is required.
Pembelajaran Jarak Jauh dengan Metode Daring: Tantangan Guru Taman Kanak-kanak
Authors: Harlistyarintica Yora , Anjarsari Irna , Furi Atika Zahra 
Published: August 2023

Metode daring sebagai langkah inisiatif penerapan pembelajaran pada masa pandemi Covid-19, namun guru TK masih menghadapi beragam tantangan. Tujuan dari penelitian ini untuk mendeskripsikan berbagai tantangan yang dihadapi guru TK selama menerapkan pembelajaran daring. Metode deskriptif-kualitatif. digunakan dalam penelitian ini. Pengumpulan data menggunakan teknik dokumentasi dan wawancara semi terstruktur. Enam guru dari tiga TK di Kota Yogyakarta sebagai informan dalam penelitian ini yang diseleksi menggunakan teknik purposive sampling. Hasil penelitian membuktikan bahwa perencanaan pembelajaran menjadi lebih banyak karena guru harus membuat video berdurasi singkat untuk menjelaskan kegiatan pembelajaran yang akan dilakukan anak di rumah dan guru perlu membagi jadwal pembelajaran daring setiap minggu. Pelaksanaan pembelajaran sering kali tidak tepat waktu, orang tua tidak bisa menemani anak mengikuti pembelajaran daring, dan keterbatasan sarana pembelajaran daring. Evaluasi pembelajaran belum optimal karena pembelajaran daring hanya dilaksanakan seminggu sekali dan masih ada orang tua yang tidak bisa mengirimkan bukti pembelajaran anak di rumah melalui bentuk video. Strategi dalam mengatasi tantangan yang dihadapi dengan cara selalu membangun komunikasi yang positif dan bekerja sama dengan orang tua, memotivasi anak, dan mengunjungi rumah anak.
Perancangan sistem informasi penjualan berbasis CRM dengan menggunakan metode FAST dan framework PIECES
Authors: Malioy Rimes Jopmorestho , Sembiring Irwan , Iriani Ade 
Published: August 2023

Kios Tani Murni merupakan sebuah home industry yang bergerak dalam penjualan bidang pertanian. Tingkat penjualan bulanan pada toko tersebut rendah, karena banyak yang belum mengetahui keberadaan dan fungsi toko ini. Kios Tani Murni belum memanfaatkan teknologi informasi dalam proses penjualan. Gubungan antara pelanggan dan penjual tidak berjalan dengan baik karena tidak ada wadah untuk berdiskusi. Untuk itu dalam penelitian ini dibuat sebuah perancangan sistem informasi yang berbasis customer relationship management (CRM) pada proses penjualan, dengan metode Framework for the Application of System Technique (FAST) dan framework PIECES untuk analisis sistem. Observasi, wawancara, dan studi pustaka digunakan untuk mengumpulkan data. Hasil dari penelitian ini adalah adanya rancangan sistem informasi penjualan. Sistem ini membantu dalam transaksi penjualan, stok barang, update harga, kinerja karyawan, pencetakan laporan, dan diskusi antara pemilik dan pelanggan.
The Perceptions of Junior High School Teachers in West Nias Regency towards the Implementation Independent Curriculum in 2023
Authors: Ibrahim  , Mariyance Prida Mehaga  , Ade Ros Riza  , Alan Alfiansyah Putra Karo Karo  , Froilan D Mobo  
Published: August 2023

The article was to find out how enthusiastic Pendidikan Jasmani Olahraga dan Kesehatan (PJOK) teachers in West Nias district about the process of implementing learning using the independent curriculum in 2023. The researchers used survey approach in quantitative descriptive investigations. The data collection method used questionnaire, and the data analysis used descriptive statistics with percentages. Quota sampling was used to determine the population in this study, which totaled 40 PJOK teachers in West Nias District. The number of samples was based on the number of people visited by the researchers of 40 PJOK teachers in West Nias District. The instrument used a reliability level of 0.975 which is relatively high. The result showed that the teachers with keywords have moderate perceptions of the implementation of independent curriculum learning in West Nias Regency in 2023. The results of distributing questionnaires at the SMP level in West Nias Regency have a percentage of 5% or 2 teachers have categories very positive, the percentage of 3% or 1 teacher has a positive category, the percentage of 80% or 32 teachers has a moderate category, the percentage of 12% or 5 teachers has a negative category and the percentage of 0% or 0 teachers has a very negative category. This indicates that the opinion of PJOK teachers regarding the implementation of learning using the independent curriculum at the West Nias District Middle School level in 2023 is in the moderate category, this can be seen from the highest percentage results which state that the percentage of 80% or 32 teachers is in the moderate category.
Keywords: Perceptions of junior high school teachers, independent curriculum implementation
Kaji Eksperimental Kekakuan Sasis Mobil Listrik KMLI Jenis Tubular Space Frame
Authors: Faris Alif Muhammad , Marsono Marsono , Mahardhika Muhammad Azis 
Published: August 2023

ABSTRAK Rangka atau sasis adalah bagian penting dari sebuah kendaraan yang memiliki fungsi untuk menopang semua beban, mulai dari sistem penggerak, sistem kemudi, sistem suspensi, rakitan gandar, sistem pengereman hingga penumpang dan bagasi. Sasis harus bisa menjaga semua komponen yang bertumpu di atasnya tetap berada pada dudukannya. Sasis harus mampu memberikan kekuatan, fleksibilitas, dan stabilitas kendaraan dalam berbagai kondisi operasi. Sasis juga harus mampu memiliki kekakuan terhadap beban bending maupun torsi yang serta harus sangat handal dan memberikan keamanan kepada penumpangnya. Dalam penelitian ini, dibuat sasis mobil listrik tipe tubular space frame untuk Kompetisi Mobil Listrik Indonesia (KMLI). Bahan yang digunakan adalah pipa baja UOE dengan diameter 1 inci. Sasis ini selanjutnya diuji dengan metode uji bending untuk mengetahui kekakuannya. Dari proses pembuatan didapatkan sasis yang memiliki dimensi sesuai dengan rancangan yang telah dibuat pada penelitian sebelumnya. Sedangkan dari pengujian bending yang telah dilakukan, diketahui bahwa defleksi terbesar yang terjadi adalah 3,2 mm pada beban 125 kg. Dan dari hasil perhitungan diperoleh angka kekakuan sasis adalah 41,66 kg/mm. Kata kunci: sasis, tubular space frame, pengelasan, kekakuan. ABSTRACT Chassis is an automotive component that functions to support all loads, starts from the traction system, steering system, suspension system, axle assembly, braking system, and also passengers and luggage. The chassis must also be able to ensure that all components stick on it are in the correct position. The chassis must be able to provide the strength, flexibility and stability of the vehicle under various operating conditions. The chassis must also be able to have rigidity against the bending and torsional loads and must be very reliable and provide security to the passengers. In this research, a tubular space frame type electric car chassis was made for the Indonesian Electric Car Competition (KMLI). The material used is UOE steel pipe with a diameter of 1 inch. This chassis was then tested using the bending test method to determine its stiffness. From the manufacturing process that has been carried out, it is obtained a chassis that has dimensions in accordance with the design that has been made in previous studies. From the bending tests that have been carried out, it is known that the largest deflection that occurs was 3.2 mm at a load of 125 kg. And from the calculation it is known that the chassis stiffness was 41.66 kg/mm. Keywords: Chassis, tubular space frame, welding process, stiffness.
Queratólisis punctata, observando un Corynebacterium
Authors: Chang Luisa Fernanda , Porres Héctor Salvador 
Published: August 2023

La queratólisis punctata es una infección bacteriana que, generalmente, afecta las plantas de los pies. Se presenta con una triada clásica de hiperhidrosis, bromhidrosis y lesiones queratolíticas. Es común en zonas cálidas y predomina en hombres adolescentes.
Se reporta un caso atendido en la Unidad de Dermatología del Hospital General San Juan de Dios, en Ciudad de Guatemala.