bluuebunny/crossref_metadata_2025_split huggingface dataset:
Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation
Authors: Krupa Trent J. 
Published: September 2023

ABSTRACT
Tax aggressiveness presents nontax risks to firms’ cash flow. Evaluating these risks requires information beyond the accounting function’s expertise, resulting in high processing costs to acquire and integrate risk information relevant to tax strategies. Managers can rationally adapt by making assumptions about risk information, potentially resulting in decision biases when evaluating the risk-reward tradeoff of tax aggressiveness. Using a novel regulatory setting in the U.S. insurance industry, I examine whether the adoption of mandated enterprise risk assessments updates managers’ prior beliefs about the nontax risks of tax aggressiveness. I find that as regulation requires managers to accept processing costs to acquire and integrate risk information, managers learn about previously underestimated nontax risks and significantly reduce tax aggressiveness. Results suggest that absent firm-wide internal risk information, managers can use aggressive tax positions without fully considering nontax risks.
Data Availability: Data used in this study are available from public sources identified in the paper.
JEL Classifications: G22; G32; H25; M41.
poder do empreendedorismo feminino escalando soluções para a saúde e bem-estar da mulher através de FEMTECHS
Authors: Ferraz de Tommaso Silvia , Paranhos de Oliveira Stéfani , Plonski Guilherme Ary 
Published: September 2023

Esse trabalho tem como objetivo propor um modelo de desenvolvimento de femtechs, conciliando a habilidade de pesquisadoras acadêmicas com habilidades empreendedoras, dando ênfase a relevância do empreendedorismo feminino. Para chegar a esse objetivo, buscou-se (1) consolidar a definição do termo; (2) compreender as oportunidades e desafios; e (3) descrever um conjunto de boas práticas e diretrizes para a criação de femtechs. Utilizou-se o método de pesquisa Design Science para construir um artefato e prescrever soluções para aumentar a intenção empreendedora de pesquisadores da área das ciências biológicas. Os resultados são: (1) definição, femtech é uma startup de base tecnológica cujos produtos e serviços atendam às necessidades de saúde específicas das pessoas do sexo biológico feminino e tenha como ponto central de desenvolvimento das soluções a mulher. (2) desafios, questões culturais de tabu e desafios inerentes ao ato de empreender. (3) oportunidades, exploração de soluções sobre o tema e empreendedorismo feminino. O Framework proposto tem dez setores. No centro está a mulher, um indivíduo do sexo biológico feminino. O ciclo de vida da femtech é dividido em três níveis,"olhe para dentro", "olhe para fora" e "olhe para longe". E três momentos "ideação", "formação de equipe" e "crescimento".
Dampak Pandemi Covid-19 Terhadap Pola Prediksi Return Saham Berdasarkan Harga Minyak Dunia
Authors: Universe Universe , Hersugondo Hersugondo 
Published: September 2023

The Covid-19 pandemic has had a very serious impact, not only on the health sector, but also on the economic sector. Investors cannot predict the effect of a decline or increase in world oil prices during the Covid-19 pandemic on their investment choice decisions. Through this research, an analysis will be carried out on whether Covid-19 will have an influence on the effect of the relationship between world oil prices and stock return predictions using daily Jakarta Composite Index (JCI) data from 03/01/2011 to 14/03/2022. The data to be analyzed will be divided into 3 types of data panels to facilitate the analysis in finding a comparison of the effect of Covid-19 based on a certain period of time. Panel A presents full sample data, Panel B contains pre Covid-19 sample data and Panel C presents data for samples during the time of Covid-19. Based on the results of the study, it can be inffered that the effect of the Covid-19 pandemic can decrase the effectiveness of economic activities and make the capital market unstable, so that the effect of oil prices on stock returns is inaccurate
Reading Transition with Suspicion
Authors: Meier-Brix Orlando 
Published: September 2023

This article analyses Umwandlung (gendersex transition) as a sexological and autobiographic narrative in “N. O. Body’s” (Karl M. Baer’s) memoir Aus eines Mannes Mädchenjahren (1907), one of the first self-authored accounts of an intersex person in modern times. Scholars as well as authors of popular queer and trans genealogies frame Baer’s transition through medical intervention, although the historical evidence suggests otherwise. This discrepancy generates the author’s suspicion, which functions as a reading strategy and an affective methodology. The article pursues two central arguments: Empirically, it argues to de-medicalize Umwandlung as an early 20th century concept of transition via the example of Karl M. Baer’s memoir. Methodologically, it reintroduces suspicion to affect theory and proposes “reading with suspicion” as affective strategy to critically engage with trans and intersex narratives. Ultimately, the article argues that a more nuanced, complex and contradictory perspective on Umwandlung not only gives new insight into early 20th century intersex and trans history but also offers potential alternatives to contemporary medicalizing concepts of transition. In order to do so, the article proposes an interdisciplinary framework comprised of literary analysis as well as historiographic source study and conceptual history within the fields of trans studies and intersex studies.
Keywords: Intersex history, autobiography, early 20th century sexology, German, transition narratives, Karl M. Baer, Magnus Hirschfeld, critique, post-critique, suspicion
Efektivitas Hukum Pelaksanaan Hak Atas Pelayanan Kesehatan Jiwa Terhadap Warga Binaan Pemasyarakatan (Suatu Analis Psikologi Hukum)
Authors: Amin Islamiya Ramdani , Ilyas Amir , Mirzana Hijrah Adhyanti 
Published: September 2023

This study aims to determine and analyze the form of implementation of the rights to mental health care services and the obstacles in the implementation of thefulfillment of the rights to mental health care services for prisoners in Lapas Klas IIA Palu. This research was conducted at the Correctional Institution in Lapas Klas IIA Palu. The techniques of data collection were liberary research and field research. The data were then analyzed descriptively qualitative descriptively. The result of research is (1) The implementation of the fulfillment of the rights to mental health care services for prisoners at Lapas Klas IIA Palu has been carried out with several types of efforts including promotional, preventive, curative and rehabilitation. (2) The implementation of the rights to mental health care services for prisoners has carried out the fulfillment of these rights in the best possible way but has identified factor that affect the factors of facilities or facilities due to the lack of medical personnel who serve the fulfillment of prisoners' health rights, so that justice is realized in the fulfillment of the rights to mental health care services for prisoners at Lapas Klas IIA Palu.
Abstrak
Penelitian ini bertujuan untuk mengetahui dan menganalisis bentuk pelaksanaan pemenuhan hak atas pelayanan kesehatan jiwa dan kendala dalam pelaksanaan pemenuhan hak atas pelayanan kesehatan jiwa terhadap Warga Binaan Pemasyarakatan di Lapas Klas IIA Palu. Penelitian ini dilakukan di Lembaga Pemasyarakatan di lokasi Lapas Klas IIA Palu dengan menggunakan 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) Bentuk pelaksanaan pemenuhan hak atas pelayanan kesehatan jiwa warga binaan di Lapas Klas IIA Palu dilaksanakan dengan berbagai jenis upaya, diantaranya yaitu upaya promotif, preventif, kuratif dan rehabilitasi. (2) Dalam pelaksanaan pemenuhan hak tersebut telah berjalan secara optimal namun ditemui faktor kendala dalam optimalnya pelaksanaan pemenuhan hak atas pelayanan kesehatan jiwa bagi warga binaan di Lapas Klas IIA Palu yaitu faktor sarana atau fasilitas karena kurangnya tenaga medis yang melayani pemenuhan hak kesehatan warga binaan sehingga terwujud keadilan dalam pemenuhan hak atas pelayanan kesehatan jiwa bagi warga binaan pemasyarakatan yang ideal di Lapas Klas IIA Palu.
Hyperthyroid cats have altered pulmonary arterial hemodynamics but rarely have intermediate or high probability of pulmonary hypertension
Authors: Billings Caroline , Reinero Carol , Masseau Isabelle , Bryant Jennifer , Wiggen Kelly 
Published: September 2023

Abstract

OBJECTIVE
Apply the 3-site echocardiographic metrics utilized to assess pulmonary hypertension (PH) probability in dogs and humans to feline echocardiographic examinations to investigate the translatability of this scheme and subsequent enhancement of detection of PH in cats.

ANIMALS
27 client-owned cats (euthyroid [n = 11] and hyperthyroid [16]).

METHODS
This was a single-center, prospective, observational case-control study. Demographic, physical examination, and echocardiographic data from hyperthyroid and euthyroid cats were compared via Fisher exact test and Kruskal-Wallis test.

RESULTS
Hyperthyroid versus euthyroid cats had significantly greater right atrial area index values and were more likely to have late-peaking main pulmonary artery pulsed-wave flow profiles. Two hyperthyroid cats had measurable tricuspid regurgitation tracings (one with a high probability of PH and another with a low probability of PH).

CLINICAL RELEVANCE
Hyperthyroid cats demonstrated altered pulmonary arterial hemodynamics and lacked consistent intermediate or high probability of PH. The 3-site echocardiographic metrics scheme is applicable for the evaluation of right-sided cardiac and pulmonary arterial hemodynamics in cats. Further research is needed to determine reference ranges in larger populations of healthy cats and those with high clinical suspicion for PH.
Research on the influence of social network on young people’s capacity of innovation and entrepreneurship based on stochastic forest model
Authors: Yu Kang , Sun Guojie , Shen Qi , Sun Jianming 
Published: September 2023

Abstract
In this paper, firstly, the social network theory and features are studied in detail, and the key to improving the model prediction performance using the Bagging algorithm is to use the CART regression tree algorithm to make the variance as small as possible while ensuring that the average performance of the model does not drop significantly. Next, the random forest model was improved by using the feature importance measure algorithm and the F-measure weighting algorithm, which improved the overall performance of the random forest model. Then the elements of innovation and entrepreneurship ability of college students were identified, and the basic characteristics of the research subjects were obtained using the scale, and the influence of social networks on innovation and entrepreneurship ability based on the random forest model was studied empirically. The results show that the coefficients of the two dimensions of association strength and heterogeneity in the dimensions of social networks of college students are larger, 0.251 and 0.222, respectively, indicating that it is the network association strength and heterogeneity that have a greater impact on the improvement of innovative thinking ability. This study promotes innovation and entrepreneurship education in colleges and universities, which is important for the improvement of students’ innovation and entrepreneurship ability.
Research on embedded-based IoT information data collection technology
Authors: Zhang Bing , Yuan Jin 
Published: September 2023

Abstract
This paper focuses on the IoT information data acquisition technology based on embedded systems, including the overall structure of embedded systems, hardware design and selection, software system design and data acquisition algorithm design. In the data acquisition algorithm design, the IoT approximate data acquisition and reconstruction SR algorithm are proposed, and both the time dimension curvature and the spatial dimensional curvature are used in the sampling node selection. Finally, the simulation experiment of data acquisition technology based on embedded systems is conducted to analyze the data acquisition efficiency of mobile nodes. The outcomes demonstrate that the rebuilt SR algorithm has a data collection success rate of 0.91, and the sink locations are relatively evenly distributed throughout the sensing area and cover almost the entire sensing area. The research in this paper provides some guidance and reference for the embedded system, which is applied in the field of IoT information data acquisition.
The construction of a professional English online and offline hybrid teaching model based on data mining technology
Authors: Huangfu Shanghua 
Published: September 2023

Abstract
In order to provide fresh concepts for the construction of a professional English teaching model, digital mining is used as a novel analysis tool. In order to teach professional English, this study first develops a combination of both online and offline education models based on the traits of English teaching. Second, using data mining the internet, we choose rough set theory as the primary algorithm for this study. We then analyze and decompose the information data table and build a rough set model for the mixed English teaching data. Finally, a process assessment and summative evaluation are used to analyze the hybrid online and offline English teaching software for professional English. The experimental class saw a 6.5% gain in scores, which was a much larger value and amount of improvement than those of the other seven classes. It shows that the learning effect of the online and offline blended learning style is better than the traditional learning mode.
Research on the interaction mechanism of intangible cultural heritage living analysis and study tour development based on big data technology
Authors: Li Lan 
Published: September 2023

Abstract
This paper first investigates the coupling mechanism between intangible cultural heritage and the tourism industry and structurally couples intangible cultural heritage and study tours by constructing an evolutionary model. Then, by analyzing the situation of the study tour market and constructing an evaluation system for the development potential of the study tour market, we analyze data on the development of ICH-themed study tours using correlation coefficients and significance tests. The results showed that the seven variables showed a significant correlation (p<0.05) between two and two, with correlation coefficients ranging from 0.497-0.938, and all the significance of different subgroups on the analysis of the difference between the overall satisfaction of tourists at non-heritage study sites, the satisfaction of non-heritage study products and the satisfaction of scenic spot conditions were below 0.05. It indicates that the overall satisfaction of tourists at non-heritage study sites, satisfaction with non-heritage study products, and satisfaction with scenic conditions are significantly different among people of different subgroups.
Application of graded phase change materials for solar energy inter-seasonal storage heating and thermal storage characteristics
Authors: Gao Tianfei , Han Xu , Zhang Hua , Geng Yichao , Lian Xiaoqian , Fan Zihao 
Published: September 2023

Abstract
In this paper, firstly, the heat transfer characteristics of the stepped phase change accumulator are studied, and the location of the solid-liquid phase interface is determined by the phase fraction in a fixed grid scheme, while the phase change heat transfer process is simulated using Fluent. Secondly, for the phase change heat transfer problem, the enthalpy-porosity method in the Solidification/Melting model is used to treat the solid-liquid mixed paste region of the phase interface as a porous media region, and the evaluation system is constructed in terms of heat storage and discharge efficiency, heat storage, and heat recovery efficiency. Then the mathematical model, boundary conditions and solution parameters of the stepped phase change heat accumulator are set, and the data analysis of the effect of the pool height-to-diameter ratio on the heat storage in the solar inter-seasonal storage heating system is carried out by using ANSYSCFD software. The results show that the heat storage of the system also shows an overall increasing trend with the increase of the pool height-to-diameter ratio, and the heat storage of the system increases faster when the height-to-diameter ratio increases from 0.2 to 1.0 in sequence, and the heat storage of the system increases less when the height-to-diameter ratio changes between 0.9 and 1.8, and basically tends to be stable. This study realizes the graded heat storage and graded heat use of solar energy, which is useful for the research of solar heat supply and heat storage.
Exploration of cross-border e-commerce live streaming and local culture dissemination model based on cluster analysis
Authors: Zhao Xiaotang 
Published: September 2023

Abstract
This paper first constructs the logical architecture and implementation mechanism of cross-border e-commerce live streaming and local cultural communication and proposes a cultural communication influence model based on clustered ellipsoid and spatial cluster analysis. By using first-order linear approximation and PMA for non-probabilistic uncertainty cultural communication analysis, the optimal global solution of the system response is solved. Finally, the results of cross-border e-commerce live streaming and local cultural communication power are discussed by specifically analyzing the characteristic quantities of cultural communication structure and local cultural communication effect. The results show that the maximum value is 39.8034 in the TOP20 of local culture communication power, the mean value is 17.3431 in the communication effect dimension, and the mean value is 16.17 in the communication structure dimension. This paper provides a new model to explore for cross-border e-commerce live streaming and local culture communication.
Research on music signal feature recognition and reproduction technology based on multilayer feedforward neural network
Authors: Li Huanzi 
Published: September 2023

Abstract
In this paper, a multi-layer feed-forward neural network is used to construct a Meier spectrogram recognition system. By analyzing the algorithmic role of recurrent neural, the backpropagation algorithm is applied to update the weights in the neural network to obtain the mapping relationship between audio input and output. Combined with the algorithmic formula of the spectrum, the short-time Fourier transform is used to analyze the audio information. By architecting a multilayer feedforward recurrent neural network, the music signals are fused and classified. The cross-entropy loss function is applied to calculate the accuracy of micro and macro averages to improve the accuracy of music signal feature recognition. The results show that the feedforward recurrent neural network has the lowest error rate in different note recognition, and the error rate for “do” is 4%.
Research on algorithm composition and emotion recognition based on adaptive networks
Authors: Hou Shuxin , Wang Ning , Su Baoming 
Published: September 2023

Abstract
Adaptive linear neural networks lay the foundation for the development of the uniqueness of algorithmic composition and emotion recognition. In this paper, we first analyze the process of emotion recognition and the development of algorithmic compositions to establish the emotion recognition dataset. Secondly, the algorithm of the adaptive linear neural network is selected, including the analysis of the adaptive linear neuron model and gradient and most rapid descent method and LMS algorithm. The analysis focuses on the LMS algorithm flow, convergence conditions and performance parameters of the LMS algorithm. Finally, the sentiment recognition results of four models, SVM, CNN, LSTM and Adaline neural network, based on different dimensional self-encoder features, are analyzed. To verify whether the classification method of self-encoder + Adaline neural network can find the information connection between various emotions and improve the efficiency of emotion recognition. The classification method of self-encoder + Adaline neural network can improve the recognition rate by up to 85% for noise-reducing self-encoder features in 500 dimensions.
A study on predictive analysis and rules for international financial risk considering debt crisis
Authors: Zhao Rong 
Published: September 2023

Abstract
This paper first establishes a system of international financial risk early warning indicators, constructs a VAR forecasting model for international financial risk, and uses the ADF test to identify the best amount of lags for the model before doing a smoothness test on the variables. The lagged values are used as independent variables to establish equations to describe the dynamic relationship between multiple variables. Then the model is tested for cointegration and Grange causality. The VAR model is then used to estimate the financial risk profile from the standpoint of a global economy and to examine the extent to which the debt crisis has affected international financial risk. The results show that at the 5% significant level, national debt expansion is the cause of asset price volatility, macroeconomic volatility, and debt risk. The forecasted inflation rate for 2023-2025 is 4.18, output gap is 4.94, and the policy interest rate is 4.18 for emerging Asian countries and regions.
Problems and Countermeasures of Enterprise Financial Sharing in the Context of Big Data
Authors: Mi Rui 
Published: September 2023

Abstract
In this paper, a dynamic evaluation model of the functional requirements of enterprise finance centers is first established. Then a technology and business evolution monitoring model is constructed based on the Markov chain. According to the model of the technology-business evolution chain, the functional demand dynamic evaluation indexes are summarized, and the indexes are reduced by a rough set algorithm to improve the functional demand dynamic evaluation effect. Establish the functional demand dynamic evaluation method. A new decision tree algorithm is used to confirm the branches of the evaluation so as to decompose the evaluation system, realize the grounding of indicators, and provide auxiliary information for the enterprise’s financial sharing function optimization decision. Since the establishment of the financial shared service center of Enterprise S in 2014, its sustainable growth rate has decreased by 18.89% from 2014 to 2016. However, from the beginning of 2017 to 2019, the rise is as high as 20%. Thus, the establishment of the financial shared service center has improved the sustainable growth of the enterprise.