bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Economics of Audit Production: What Matters for Audit Quality? An Empirical Analysis of the Role of Midlevel Managers within the Audit Firm
Authors: Aobdia Daniel , Choudhary Preeti , Newberger Noah 
Published: September 2023

ABSTRACT
As audits of public companies are labor intensive, require a variety of team members, and involve year-round work, practitioners and academics have increasingly focused on identifying audit production factors that drive audit quality. Using proprietary data, we analyze the cost-benefit tradeoffs of two audit production characteristics, client expertise and the relative amount of auditing done during the early phases of the audit, and find that both are associated with more effective audits and higher fees. We analyze whether the influence of these characteristics varies across audit team members. We find that middle manager production characteristics explain audit effectiveness and higher fees and relatively more so than those of lead/review partners. These results extend the literature and practitioner discussions about drivers of audit quality by highlighting the importance of middle management, which, to our knowledge, has largely been overlooked by the archival audit literature and regulatory guidance on audit quality indicators.
Data Availability: This paper exploits proprietary PCAOB data. Data descriptions are available in the text.
JEL Classifications: D20; D22; J24; L23; M11; M4; M42; M48.
Ethnic Differences in the Association Between Age at Natural Menopause and Risk of Type 2 Diabetes Among Postmenopausal Women: A Pooled Analysis of Individual Data From 13 Cohort Studies
Authors: Chung Hsin-Fang , Dobson Annette J. , Hayashi Kunihiko , Hardy Rebecca , Kuh Diana , Anderson Debra J. , van der Schouw Yvonne T. , Greenwood Darren C. , Cade Janet E. , Demakakos Panayotes , Brunner Eric J. , Eastwood Sophie V. , Sandin Sven , Weiderpass Elisabete , Mishra Gita D. 
Published: September 2023

OBJECTIVE
To investigate associations between age at natural menopause, particularly premature ovarian insufficiency (POI) (natural menopause before age 40 years), and incident type 2 diabetes (T2D) and identify any variations by ethnicity.

RESEARCH DESIGN AND METHODS
We pooled individual-level data of 338,059 women from 13 cohort studies without T2D before menopause from six ethnic groups: White (n = 177,674), Chinese (n = 146,008), Japanese (n = 9,061), South/Southeast Asian (n = 2,228), Black (n = 1,838), and mixed/other (n = 1,250). Hazard ratios (HRs) of T2D associated with age at menopause were estimated in the overall sample and by ethnicity, with study as a random effect. For each ethnic group, we further stratified the association by birth year, education level, and BMI.

RESULTS
Over 9 years of follow-up, 20,064 (5.9%) women developed T2D. Overall, POI (vs. menopause at age 50–51 years) was associated with an increased risk of T2D (HR 1.31; 95% CI 1.20–1.44), and there was an interaction between age at menopause and ethnicity (P &lt; 0.0001). T2D risk associated with POI was higher in White (1.53; 1.36–1.73), Japanese (4.04; 1.97–8.27), and Chinese women born in 1950 or later (2.79; 2.11–3.70); although less precise, the risk estimates were consistent in women of South/Southeast Asian (1.46; 0.89–2.40), Black (1.72; 0.95–3.12), and mixed/other (2.16; 0.83–5.57) ethnic groups. A similar pattern, but with a smaller increased risk of T2D, was observed with early menopause overall (1.16; 1.10–1.23) and for White, Japanese, and Chinese women born in 1950 or later.

CONCLUSIONS
POI and early menopause are risk factors for T2D in postmenopausal women, with considerable variation across ethnic groups, and may need to be considered in risk assessments of T2D among women.
Promoting adoption and utilization of cloud computing services for agile software developers
Authors: Mwansa Gardner 
Published: September 2023

The recent past has witnessed an upsurge of cloud technology which has, undoubtedly become an indispensable basis for contemporary application deployments. Cloud computing is vital in providing efficiency and scalability, borne in its “as a service” types of delivery models. As application developers consider the move into this cloud environment, there is an increasingly need to understand key factors necessary for dealing with challenges related to the use of cloud technologies, to realise full potential and benefits of cloud computing. This research paper attempts to establish an adoption framework particularly focussing agile developers with a view to promoting adoption and utilisation of cloud computing.
A blend of methodological approaches was employed in the study. A pilot study was initially used with 36 respondents who were involved in the field of software development successfully participating. Based on some results of this pilot study and objectives underpinning the research, an in-depth study involving a case study was conducted on a select group of individuals who are professional in the domain area, enabling a better description of processes, concepts and procedures in context.
Guided by Technology, organisation, and environment (TOE) framework themes, and interactions between and amongst each other, five propositions were structured around the problem to create new thinking on promoting cloud computing adoption and its utilisation by agile developers.
It was found that Small, Medium and Micro Enterprises (SMMEs) using agile development methodologies can benefit from using the proposed framework when choosing to move into utilisation of cloud computing resources.
Teamwork and its impact on employee performance mediated by job satisfaction
Authors: Phulpoto Nazar Hussain 
Published: September 2023

The purpose of this research is to study the effect of teamwork on employee performance in the services sector of Pakistan. The study has also investigated the mediating role of job satisfaction in the relationship between teamwork and employee performance. A total of 180 employees participated in this study from different service organizations in Pakistan through convenience sampling. The data was collected through a self-administered questionnaire. The collected data was analyzed using regression, correlation, and mediation analysis. The findings of the study contribute to the existing body of knowledge on teamwork and employee performance. The results indicated that there is a positive relationship between teamwork and employee performance. Moreover, the mediating role of job satisfaction was found to be significant in the relationship between teamwork and employee performance as well. Job satisfaction offers employees with a sense of belongingness to their organization and helps them develop trust in their team members. Thus, it can help improve teamwork effectiveness. The findings of this study should be useful for practitioners who are interested in promoting teamwork within their organizations as well as improving employee performance.
Keywords: Teamwork, employee performance, job satisfaction, Pakistan.
Tinjauan Kriminologis terhadap Tindak Pidana Kekerasan oleh Anak dalam Bentuk Perundungan (Bullying)
Authors: Mulyana Andi Muhammad Agung , Akub M. Syukri , Mirzana Hijrah Adhyanti 
Published: September 2023

This study aims to analyze the causes and efforts to prevent and overcome the occurrence of criminal acts of abuse by children against children. This research was conducted to collect data by distributing questionnaires containing questions related to the research concept targeting school-age children as respondents. The data collection technique is by library research and field research, the data obtained is then analyzed qualitatively and described descriptively. The results of the research show that, (1) Children tend to learn easily by applying what they see. Including bullying behavior. A child who does bullying tends to have witnessed and even felt himself being a victim of bullying which made him imitate that behavior. (2) Efforts to overcome bullying can use penal policies (criminal law) and non-penal policies (outside of criminal law). Prevention efforts can be made by teaching the consequences of bullying to children and children's rights when bullying occurs to them, as well as efforts to provide awareness to children as perpetrators of bullying by instilling in children's minds that bullying is a disgraceful act and is hated by everyone.
Abstrak
Penelitian ini bertujuan untuk menganalisis penyebab dan upaya pencegahan serta penanggulangan terjadinya tindak pidana penganiayaan oleh anak terhadap anak. Penelitian ini dilakukan pengumpulan data dengan cara menyebarkan kuisioner berisi pertanyaan-pertanyaan yang terkait dengan konsep penelitian yang menargetkan responden anak usia sekolah. Teknik pengumpulan data yaitu dengan penelitian kepustakaan dan penelitian lapangan, data yang diperoleh kemudian dianalisis kualitatif dan diuraikan secara deskriptif. Hasil penelitian menunjukkan bahwa, (1) Anak cenderung mempelajari dengan mudah mengaplikasikan apa yang dilihatnya. Termasuk dengan perilaku perundungan. Seorang anak akan yang melakukan perundungan cenderung pernah menyaksikan bahkan merasakan sendiri menjadi korban perundungan yang membuatnya menirukan perilaku tersebut. (2) Upaya penanggulangan perundungan dapat menggunakan kebijakan penal (hukum pidana) dan kebijakan non penal (di luar hukum pidana). Upaya pencegahan dapat dilakukan dengan cara mengajarkan akibat dari perundungan kepada anak dan hak-hak anak ketika perundungan terjadi pada dirinya, serta upaya memberikan kesadaran kepada anak sebagai pelaku perundungan dengan cara menanamkan kepada pemikiran anak bahwa perundungan merupakan perbuatan tercela dan dibenci oleh semua orang.
Strategi Generik Porter Berbasis Maslahah dalam Mewujudkan Kesejahteraan Usaha
Authors: Rasit Yuli Irawan , Misbahuddin Misbahuddin , Syahruddin Syahruddin , La Parasit La Parasit 
Published: September 2023

Konsep Strategi Generik berbasis maslahah yang digunakan sebagai strategi usaha dalam bisnis sebagai salah satu strategi yang digunakan dalam meningkatkan usaha sehingga dapat mensejahterakan ekonomi masyarakat terkhusus pada para pemilik usaha yang sesuai dengan prinsip-prinsip Islam. Syariat Islam hadir mengangkat nilai-nilai Islami menjadi problem solving antara nilai egoisme dan alturisme sekaligus spiritualisme, karena syariat Islam hakikatnya adalah untuk mewujudkan kemaslahatan. Adapun tujuan penelitian yaitu: (1) Bagaimana Strategi Generik Berbasis Maslahah pada Usaha Kuliner Warunk Bakso Mas Cingkrank Makassar; (2) Bagaimana Strategi Generik Berbasis Maslahah dalam Mewujudkan Kesejahteraan Pemilik Usaha. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan fenomenologi. Warunk Bakso Mas Cingkrank menggunakan strategi diferensiasi yaitu mengutamakan kualitas produk tayib dan halal dan menerapkan kultur Islami secara keseluruhan pada aspek bisnisnya. Adapun kesejahteraan yang diperoleh oleh pemilik usaha yaitu kesejahteraan dari segi ekonomi berupa peningkatan laba, pengembangan usaha, pemenuhan kebutan; kesejahteraan social berupa terciptanya rasa aman dan tentram serta relasi bisnis yang saling menguntungkan; kesejahteraan spiritual berupa ketenangan jiwa serta memperoleh keberkahan dalam usaha. Implikasi dari temuan penelitian ini yaitu Strategi Generik Warunk Bakso Mas Cingkrank telah sesuai dengan prinsip kemaslahatan yaitu usaha yang berkultur Islami dan produk yang diproduksi secara tayib dan halal, namun akan lebih baik lagi jika terus mengoptimalkan strategi lainnya bukan hanya pada segi diferensiasi melainkan dapat mengupayakan untuk pencapaian cost leadership agar seluruh konsumen pun dapat merasakan kemaslahatan berupa harga produk yang murah.
Kecerdasan Sosial dalam Al-Qur’an (Kajian Tematik terhadap Term تعاون )
Authors: Hamid Mh. Afdal , M M. Galib , Mahfudz Muhsin 
Published: September 2023

Kecerdasan sosial perspektif Al-Quran bukan hanya menjelaskan tentang bagaimana kemampuan manusia berhubungan dengan manusia lainnya (Hablum minannas), tetapi lebih fundamental lagi bahwa dari berhubungan baik dengan orang lain bertujuan untuk mencari ridho Allah swt (Hablum minallah). Penulis melakukan klasifikasi ayat berdasarkan urutan urutan turunnya ayat, maka hasilnya term تعاون terkadang di maksudkan sebagai sarana untuk memelihara sifat kemanusiaan antar sesama dengan tujuan untuk mencari ridho Allah swt, Olehnya itu dengan adanya penelitian ini maka akan memberikan tambahan referensi dalam hal kajian tafsir dan psikologi, adapun metode yang digunakan pada penelitian ini adalah metode tematik dengan deskriptif kualitatif, melalui studi kepustakaan (library reserch), dan pendekatan yang digunakan dalam penelitian ini adalah pendekatan tafsir dan psikologi, dengan demikian dan hasilnya dapat disimpulkan bahwa Kecerdasan sosial dengan tolong menolong menurut Al-Quran adalah kemampuan seseorang dalam berhubungan baik dengan orang lain dengan tujuan mencari ridho Allah, dalam berhubungan baik dengan seseorang, Al-Qur’an mengisyaratkan untuk senantiasa saling memberi, meringankan beban, bantu membantu dalam hal ini disebut dalam Al-Qur’an dengan term تعاون artinya “tolong menolong”. Wujud kecerdasan sosial tolong menolong menurut Al-Qur’an mengandung dalam dua dimensi yaitu dimensi sosial dan dimensi religious. ta’awun sangat penting dalam persoalan kehidupan manusia bahkan dalam Al-Qur’an mengancam orang-orang yang enggan untuk menolong dengan kedudukan celaka, sebagaimana dalam (QS. Al-Maun:1-7), selain itu setiap mukmin itu bersaudara karena iman, sehingga kewajiban saudara adalah tolong menolong, saling membantu, dalam interaksi sosial di masyarakat. dengan tolong menolong menumbuhkan kecerdasan sosial yang tinggi, sehingga tercipta kesatuan dan persatuan dan pada akhirnya akan berbudaya pada setiap lapisan masyarakat
Research on the development mode of cultural tourism industry based on the concept of low carbon and environmental protection by big data analysis
Authors: Zhang Wei , Lu Xucai , Han Ping 
Published: September 2023

Abstract
In order to build a low-carbon and environmentally friendly cultural tourism business, this research analyzes data on user characteristics, tourist attractions, and functional qualities. The clustering technique is used to examine the clustering features of the industry development, and the spatial variation characteristics of the industry development are developed with the aid of the closest neighbor index, standard ellipse, and kernel density estimation methods. In order to analyze the degree of development of this industry, the integration degree model was constructed by the entropy weighting method. The analysis shows that the growth rate of the central and western regions is 32.2% and 28.8%, respectively, while the growth rate of the eastern region is 22.7%. The integration degree of the eastern region ranges from 0.12 to 0.85, the integration degree of the western region ranges from 0.18 to 0.9, and the integration degree of the central region ranges from 0.2 to 0.8. Based on this study, the integration development of the low-carbon environmental protection concept and the cultural tourism industry is thriving.
Improving the quality of preschool education management based on the ordinary differential error approximation method
Authors: Zheng Wei 
Published: September 2023

Abstract
Improving the quality of preschool education management is the basic guarantee of national talent training. In this paper, the data envelopment analysis of resource allocation efficiency of preschool education is conducted by analyzing the characteristics of preschool education and the allocation process of educational resources. Based on the original input and original output, the productivity of preschool education is analyzed by combining different environmental variables in the CCR model. The asymptotic approximation method was used to improve the fit of the initial data and to speed up the convergence of the fit by weighting. Based on the study of preschool education in County M, kindergartens with resource allocation at a high level ( 0.8≤ θ <1.0) or a medium level ( 0.6≤ θ < 0.8) remained largely unchanged. The mean values of the combined technical efficiency of each kindergarten were 0.657, 0.702, and 0.759, respectively, and more than half of them were at a higher level. The data analysis based on the error approximation method can effectively avoid the problem of data overfitting and thus extract the key factors of preschool education management.
Research on the application of virtual reality technology in contemporary environmental design
Authors: Su Bingjie , Ren Qing 
Published: September 2023

Abstract
The development and application of virtual reality technology can help the innovative application of environmental design. This paper first focuses on the application of virtual reality technology in the natural environment based on the development of environmental design and the integration of natural geographical conditions. In fact, the focus is on the analysis of virtual reality technology. Selected 3D reconstruction technology algorithms, including camera calibration profile, pair of polar geometry and single response matrix, matching cost and quality assessment index. Finally, the natural environment simulation experiment is constructed based on virtual reality technology. The average real-time rendering FPS of the unoptimized vegetation distribution interval decreases continuously with the increase in the number of vegetation models. When the average vegetation number is around 54,672, the average FPS decreases to around per 53. When the average vegetation count is at 97,713, the average FPS drops to about 28 frames per second. The average real-time dye FPS stabilizes at around 50 after using the LOD multi-detail hierarchical model.
Modeling Analysis of the Contribution of Digital Technology to Economic Quality Development
Authors: Pan Xiangyan 
Published: September 2023

Abstract
This paper first starts with the positive impact of digital technology on both industry and society levels and puts forward the hypothesis that digital technology has a facilitating effect on economic quality development. Secondly, the evaluation system of economic quality development is established, and the BP neural network algorithm is used to synthesize each basic index in the evaluation index system. Then the basic measurement model is constructed based on the hypothesis, and the objective indicators are given weights by CRITIC-entropy combination weighting model and TOPSIS method. Finally, the hypotheses are analyzed empirically using benchmark regression while robustness tests are conducted. The study shows that for every 1 standard deviation increase in the digital development index, the logarithmic value of economic quality development will increase by 2.38%.
Analysis of the problems and countermeasures faced by the innovation and entrepreneurial education of college students in higher education institutions under the background of computer big data
Authors: Jin Xiaoxia 
Published: September 2023

Abstract
The issues of teaching innovation and entrepreneurship to college students in higher education institutions are first examined in this research, respectively, in terms of practical activities, evaluation system, and faculty strength. Based on the CIPP theory, the assessment framework for innovation and entrepreneurial education was developed, and the redundant indexes were screened by using the improved hierarchical analysis method. Secondly, the AHM-GRA model was used to conduct an in-depth analysis of the innovation and entrepreneurship curriculum at higher education institutions. Finally, the index system was empirically analyzed through gray correlation analysis. The results show that, on average, the approach utilized in this work performs 12.67% better than the fuzzy comprehensive assessment. With the help of this methodology, higher education institutions may assess their current level of innovation and entrepreneurship instruction and strive to improve it.
The design of rural farmland compensation standard under the innovative model of “blockchain + supply chain finance”
Authors: Tang Weibo 
Published: September 2023

Abstract
This paper firstly evaluates the value of farmland by using the “blockchain + supply chain finance” model and determines the compensation index. Secondly, a cropland value model based on the GM model and Hedonic model is constructed, and the base revenue price and feature adjustment price are calculated. Finally, the dynamic driving factors were analyzed, including the dynamic changes in the amount of arable land and the tripartite game process of farmers, government and developers, and the economic compensation standard for arable land protection based on comprehensive value was proposed. The results show that the average value of the economic compensation standard for arable land protection in city H is 17.83 million/hm
2, and the Moran’s I of the compensation standard is 0.8567, which passes the Z-value test (p-value is 0.005<0.05). It can be found that “blockchain + supply chain finance” provides some theoretical and practical references for the protection of rural farmland.
Study on the spatial and temporal evolution of industrial carbon emission efficiency and influencing factors based on improved Adaboost regression algorithm
Authors: Li Guozhi , Yuan Na , Jiang Mengying , Yan Shixuan , Lou Mengwei 
Published: September 2023

Abstract
This paper first combines the traditional Adaboost iterative algorithm and logistic regression algorithm to construct an improved Adaboost based regression algorithm. In order to solve the problem of the redundant amount or insufficient amount of output of industrial carbon emissions, the SBM model is divided into two stages, and by merging this method, the industrial carbon emission efficiency measuring model is created, While the Global Moran’s I index is used to assess the geographical impact of industrial carbon emission efficiency. Additionally, a model of the influence of emission efficiency based on the geographical effect is built through the selection of the explanatory variables of the influencing factors. According to the study, the industrial carbon emission efficiency is growing at an annual rate of 1.8% during the period of fast expansion, 0.4% in the steady growth stage, and the Z value of STI is 0.38 is significant in spatial autocorrelation.
Research on the development of teaching resource library for art design majors based on artificial intelligence technology
Authors: Fang Fang 
Published: September 2023

Abstract
This paper establishes the general architecture of the teaching resource repository through the design of course clusters and specific course resource organizations for the teaching characteristics of art and design majors and builds the business process from two aspects: teacher course resource archiving and student assignment management. For the association of knowledge points of teaching resources in the repository, the coding of text semantics is completed based on BERT, the text data is enhanced by a two-way maximum matching algorithm, and the enhanced data is input into the LSTM-CRF model for training to achieve entity prediction of knowledge points. For the recognition of art design teaching resources, the F1 score of this paper’s method is improved by 9.56% compared with the ATT-CNN model and 2.65% compared with the currently known better model ATT-BLSTM, which can better characterize the semantic information of the text.