bluuebunny/crossref_metadata_2025_split huggingface dataset:
Patient Experience of Digitalized Follow-up of Antidepressant Treatment in Psychiatric Outpatient Care: Qualitative Analysis
Authors: Hamlin Matilda , Holmén Joacim , Wentz Elisabet , Aiff Harald , Ali Lilas , Steingrimsson Steinn 
Published: September 2023

Background
Nonadherence to pharmaceutical antidepressant treatment is common among patients with depression. Digitalized follow-up (ie, self-monitoring systems through mobile apps) has been suggested as an effective adjunct to conventional antidepressant treatment to increase medical adherence, improve symptoms of depression, and reduce health care resource use.

Objective
The aim of this study was to determine patients’ experience of digitalized follow-up using a mobile app as an adjunct to treatment concurrent with a new prescription, a change of antidepressant, or a dose increase.

Methods
This was a qualitative, descriptive study. Patients at 2 psychiatric outpatient clinics were recruited at the time of changing antidepressant medication. After using a mobile app (either a commercial app or a public app) for 4-6 weeks with daily registrations of active data, such as medical intake and questions concerning general mental health status, individual semistructured interviews were conducted. Recorded data were transcribed and then analyzed using content analysis.

Results
In total, 13 patients completed the study. The mean age was 35 (range 20-67) years, 8 (61.5%) were female, and all reported high digital literacy. Overall, the emerging themes indicated that the patients found the digital app to be a valuable adjunct to antidepressant treatment but with potential for improvement. Both user adherence and medical adherence were positively affected by a daily reminder and the app’s ease of use. User adherence was negatively affected by the severity of depression. The positive experience of visually presented data as graphs was a key finding, which was beneficial for self-awareness, the patient-physician relationship, and user adherence. Finally, the patients had mixed reactions to the app’s content and requested tailored content.

Conclusions
The patients identified several factors addressing both medical adherence and user adherence to a digital app when using it for digitalized follow-up concurrent with the critical time related to changes in antidepressant medication. The findings highlight the need for rigorous evidence-based empirical studies to generate sustainable research results.
Auto Financial, Inc.: Utilizing Tax Incentives to Illustrate the Implementation of Tax Provisions to Business
Authors: Kern Sara M. , Brajcich Andrew M. 
Published: September 2023

ABSTRACT
The CEO of Auto Financial Inc. has just learned of a new tax incentive, the Save Taxes by Adding and Retaining (STAR) Act, and she is considering hiring some new employees. As the current controller of Auto Financial Inc., your assignment is to read the relevant portion of STAR and to quantify the value of any tax benefits that Auto Financial, Inc. would receive if the CEO chooses to hire the five new employees. This case requires you to apply a rule of the Internal Revenue Code (IRC) to a practical business situation. As you complete the case you will become more comfortable with reading and interpreting IRC rules and applying them in business settings. You will also become more familiar with common payroll withholding categories and you will gain experience writing tax-related memoranda.
Ethics in Financial Reporting Methods: The Case of Vontsira, Inc.
Authors: Jaggi Jacob , Porter Jason 
Published: September 2023

ABSTRACT
This case allows students to wrestle with the ethical decisions relating to accounting choices. At issue in this case is the timing of the implementation of the Current Expected Credit Losses (CECL) model standard. The objectives of the case are to help students (1) raise their awareness of the ethical decisions inherent to accounting choices, (2) weigh the validity of different viewpoints and approaches, (3) understand the far-reaching implications of ethical decisions in financial reporting, and (4) practice preparing to effectively advocate their positions in a professional setting. When delivered alongside lessons on accounting for receivables and doubtful accounts, the case can help reinforce the real implications of the judgment involved in estimating bad debt. It is also appropriate for any graduate or upper division undergraduate accounting course in which students discuss ethics and codes of conduct.
Contract Disclosure under External Scrutiny
Authors: Corona Carlos , Kim Tae Wook 
Published: September 2023

ABSTRACT
We examine the effects of mandating compensation disclosure on executive incentive contracts, earnings management, firm value, and social welfare. We develop a moral hazard model with multiple principal-agent pairs facing an external monitor who allocates resources across firms to verify earnings management. With such scrutiny allocation, contracts exhibit externalities that create a coordination problem among principals. Contract disclosure enables principals to design the contract anticipating the monitor’s reaction. However, it may also exacerbate the coordination problem among principals because they do not consider externalities on other principals caused by the effects of their contract choices on the monitor’s scrutiny allocation. If internal controls are relatively weak, contract disclosure may make contracts more strongly contingent on reported earnings, increase earnings manipulation, and nevertheless increase social welfare. Contract disclosure improves firm value only if the scrutiny resources available to the monitor are not strongly constrained.
JEL Classifications: C72; D62; G38; M43; M46.
Two Sides of the Same Coin: The Good and Bad of Alumni Affiliation during Auditor Evidence Collection
Authors: Earley Christine E. , Kuselias Stephen G. , MacKenzie Nikki L. 
Published: September 2023

ABSTRACT
Regulators and researchers express concern about auditors who leave their firms for employment at their clients, due to lingering relationships which might represent a threat to audit quality. These relationships could negatively impact audit quality through undue influences of the client personnel on auditor judgment. We examine how these relationships influence novice auditors during evidence collection. Understanding the effects of alumni affiliation on evidence collection is important because undiscovered issues at this phase may go unaddressed, potentially hurting audit quality. Contrary to most research findings, we find that alumni affiliation can benefit the audit by increasing auditors’ evidence collection. However, we also find, when auditors become depleted, the benefits of alumni affiliation actually reverse, as auditors overrely on the relationship, leading them to prematurely cease evidence collection. These findings have implications for both practitioners and researchers.
Data Availability: Data are available from the authors upon request.
Development Strategies during PM Vajpayee for Indian Structural Development
Authors: Verma N. M. P. 
Published: September 2023

Since last year, 2022, India has been celebrating Amrit Kal. This is the seventy-fifth year of independence and marks the platinum jubilee celebration. In this context, it is high time to analyse the contributions of Prime Minister Atal Bihari Vajpayee, who laid a strong foundation of capacity building and structural changes in the economy. He also made the economy widely open through trade networks and foreign exchange mobilization. The purpose of the present paper is to highlight important initiatives of Vajpayee during his two terms as PM and to make the UP state and the country a very strong one. In this paper, we have focused on infrastructural change, disinvestment, and fiscal prudence. The paper is based on secondary sources of data. The trend line has been estimated based on time series data for highways. The paper concludes that the origination of the National Highway Authority of India, disinvestment in sick PSUs, and fiscal prudence are core strategies that improved the Indian economy. Needless to say, UP and Uttarakhand jointly are the biggest states in the country.
The geomagnetic field of the Ukrainian Carpathians and a 3D magnetic model of the Transcarpathian Depression
Authors: Orlyuk M.I. , Bakarzhieva M.I. , Marchenko A.V. , Shestopalova O.E. , Drukarenko V.V. 
Published: September 2023

The article presents the results of a qualitative and quantitative analysis of the geomagnetic field of the Ukrainian Carpathians and 3D magnetic modeling along the PANCAKE geotransect and Transcarpathian Depression, as well as a comparison of the obtained results with fault-block tectonics, deep structure, and distribution of a number of types of endogenous ore deposits and hydrocarbon accumulations.
It is shown that the overthrust northeastern part of the Carpathian arc lies on the magnetic crust, and the southwestern one — on its non-magnetic lower part, and between the Rava-Rus’ka and Krakovets and Pre-Carpathian faults, the Earth’s crust is magnetized throughout.
For the territory of the Transcarpathian Depression, the regional and local components of the geomagnetic field were identified for the first time, geological and geophysical characteristics were provided, and their tectonic interpretation was proposed.
A three-dimensional magnetic model of the Transcarpathian Depression was created taking into account the magnetization of rocks according to measurements. A detailed magnetic model of the upper part of the crustal section of the Transcarpathian Depression was developed. The connection of magnetic sources with fault zones was analyzed; the results were compared with the deep structure and distribution of ore deposits and hydrocarbon accumulations.
The regional source with magnetism І=1.0 A/m is located within the Mukachevo Depression and is located at a depth of 6.0 km to 13 km. The local component of the geomagnetic field reflects the magnetic inhomogeneity of the Earth’s crust in the upper 3—4 km of the section and mainly reflects the volcano-tectonic structures and dike formations of the Vyhorlat-Gutyn Ridge, the Chop-Berehove Uplift, and the Velika Dobron’ Uplift. The maximum depths of magnetic sources (up to 3.5 km) and their magnetization (1.22 A/m) are characteristic of the structures of the Vyhorlat-Gutynsky Ridge, intermediate values of depths (2.0—3.0 km) and magnetization (up to 0.93 A/m) belong to the Chop-Berehove Uplift, and the minimum depths (up to 1.1 km) and magnetization (up to 0.7 A/m) are characteristic of the Velika Dobron’ Uplift.
It is shown that the gas fields of Transcarpathia correspond to local positive magnetic anomalies and are localized above a deep magnetic source. Within the Berehove Uplift, positive anomalies and magnetic sources indicate andesiteporphyrite shafts and andesite domes of Sarmatian age associated with gold, gold-polymetallic and silver mineralization. A zone of antimony mineralization is associated with the Pannonian-Pontic volcanic structures along the southern foot of the Vyhorlat-Gutyn Ridge, and deposits and occurrences of bismuth and mercury correlate well with intrusive formations of the Dacian-Romanian age.
Electrical conductivity anomalies study
Authors: Rokityansky I.I. , Tereshyn A.V. 
Published: September 2023

Anomalous currents in a well-conducting body arise due to local electromagnetic induction inside the anomalous body, as well as due to conductive redistribution (and concentration) of currents induced in the host medium on a large territory equal to the external source size. The local induction generates the so-called anomaly of geomagnetic variations of the magnetic or inductive type. Its characteristic property is that the secondary anomalous field cannot be greater than the primary normal field of geomagnetic variations. However, in some places on the earth’s surface, the normalized anomalous fields are greater than 1. Analytical solution of the EM induction problem for circular cylinder yields the physical explanation of two types of anomalous geomagnetic fields. The first term (proportional to the normal electric field E0) describes the conductive anomaly type, the second term (proportional to the normal magnetic field B0) describes the inductive anomaly type. The conductive type usually is much greater than the inductive one. The normalized anomalous field of the conductive type is not limited to 1 or any other value. It is proportional to two functions: V(T) — the non-decreasing function of the period T (0≤V≤1, V=1 corresponds to DC) which describes the degree of filling of the conductor by anomalous currents (result of the skin effect inside the anomaly) and the normal impe­dance of inclosing cross-section — the decreasing function of the period. Product of these functions has a maximum at some period T0. The position T0 is closely related to the total lengthwise conductance G[S×m] of the anomalous body, that is, the scale of the anomaly. On the period T0, the anomalous fields and the induction vector become real C=Cu and the imaginary induction vector Cv passes through zero changing sign. Thus, the spectral properties of the geomagnetic response functions were studied for two-dimensional anomalies with a generalization to three-dimensional conductors with varying cross-section. 18 crustal electrical conductivity anomalies were considered and their integral lengthwise conductance G was obtained. At all anomalies, the G values turn out to be in a relatively narrow range G=(1—8)·108 S∙m; this has geophysical significance.
About the so-called «Bug series» of the Middle Bug region (Ukrainian Shield). Article 3. Problems of origin and age.
Authors: Kyrylyuk V.P. 
Published: September 2023

The name «Bug Series» was introduced into the Precambrian stratigraphic scheme of the Ukrainian Shield more than half a century ago. During this period, ideas about the composition and age of the series changed several times, but at the same time, until recently, the opinion of various studies about its stratigenic nature remained unchanged. In recent years, a number of publications have appeared in which other views on the origin of the «Bug series» are expressed. Initially, they concerned only individual petrographic groups, such as carbonate and magnetite-bearing rocks, which were attributed to endo­genous (magmatic) origin. Later, an opinion was expressed about the nonstratigenic origin of the entire «Bug Series», and some authors propose to abandon the dismemberment of the Early Precambrian granulite complexes into suites altogether. These ideas are based only on the materials of the study of local objects obtained by drilling and geophysical methods, and they do not take into account the results of regional geological and stratigraphic studies. Simultaneously with new ideas about the genesis of the «Bug series», an attempt is being made to link its origin with faults and to revise its age.
In order to discuss the problem of the «Bug series», a series of publications has been prepared, in which the main generalized data of many years of regional geological and thematic studies on the composition, structure, stratigraphic and structural position of the units belonging to the «Bug series» are presented. The cycle consists of three separate articles. The first article [Kyrylyuk, 2022a] characterizes the composition of subdivisions and rock associations included in the «Bug series» in the current Precambrian stratigraphic scheme of the Ukrainian Shield. In the second article of the series [Kyrylyuk, 2022б], the ideas about the structural position of the «Bug series» and its subdivisions are considered. This final article is devoted to consideration of ideas about the primary nature of the «Bug series» and its age. As for the Kosharo-Aleksandrovskaya and Khashchevo-Zavalyevskaya suites, the composition, structure, and structural-stratigraphic position of these suits in the stratotype region unambiguously testify to their original stratigenic nature. The problem is only the origin of the rock association of magnetic anomalies, which are erroneously included in the Khashchevo-Zavalievskaya suite. But this association, according to the sum of the signs that are given in the article, also has the most probable lithogenic origin. All subdivisions of the «Bug series» are part of the unified Pobug granulite-gneiss complex of the Lower Archean. Its «stratigraphic age» is not younger than 3.8 Ga, and all younger dates indicate a long-term granulite metamorphism of the complex up to 2.0—1.9 Ga.
A structural model of teachers’ teaching competencies based on multimodal affective features of support vector machines
Authors: Xiong Wenting , Lai Xin 
Published: September 2023

Abstract
Based on big data technology, this paper first proposes to study and analyze the structural model of teachers’ teaching ability based on multimodal sentiment features of support vector machines. Then the Mel inverse spectral coefficients, wavelet packet coefficients, Fourier coefficient features, dynamic features, and global features are extracted respectively, and the features are dimensionalized using linear support vector machine and Lagrangian function, and the dimensionalized feature parameters are sent to the classifier for emotion recognition. Finally, the structural model evaluation index system of teachers’ teaching ability is constructed, and the current teaching ability development of college teachers in a province is studied and analyzed from two perspectives of teachers’ self-assessment and students’ evaluation based on multimodal emotional features of support vector machine. The results showed that in terms of teaching ability dimensions, teachers had the highest expectation of their teaching ability (4.38) in each dimension, followed in order by teachers’ self-evaluation of teaching ability (4.15), students’ expectation (4.05), and students’ evaluation of teachers’ teaching ability (3.56) was the lowest. This study reveals that teachers’ perceptions of the teaching competencies they should have are biased, and their awareness of self-development is insufficient from the emotional characteristics.
Innovation of China’s international trade methods based on the perspective of cross-border e-commerce
Authors: Zhai Yu 
Published: September 2023

Abstract
The innovation of international trade methods is the business of e-commerce and network trade as the transaction method. In this paper, based on the historical data of China’s foreign trade import and export, combined with the data characteristics of its information, the predictive analysis of the effect of China’s international trade methods after innovation is proposed using the support vector regression model. In the prediction analysis, the support vector regression model is mainly used to model the prediction of China’s foreign trade import and export information in time series. Finally, the model was tested using real data from the foreign trade import and export information system, and examples of different types of support vector machines, kernel functions, and the selection of their parameters were discussed. The results show that the total import and export of China’s goods trade reached RMB 30.65 trillion in 2018, and the global share of goods import and export reached 11.9%. The share of cross-border e-commerce transactions in total imports and exports increased from 7.76% in 2011 to 27.2% in 2016. The study shows that cross-border e-commerce among new trade modes has become a driving force for China’s foreign trade growth and a new growth point and engine for developing China’s foreign trade.
The theory of innovation and entrepreneurship education practice with the integration of modern information technology and new engineering
Authors: Jiang Yanli , Yan Huijun 
Published: September 2023

Abstract
In the context of integrating modern information technology and new engineering, this paper first sets up new alternative controller nodes and data nodes in the whole blockchain network, which no longer requires administrators to maintain the platform and eliminates the problem of centralized trust crisis. Then the data nodes are optimized through RP-PBFT consensus according to blockchain technology, and the data nodes pack and encrypt the transaction data based on an elliptic encryption algorithm to store it on the new block while distributing the data to all other data nodes. Finally, from college students themselves, with the essential purpose of improving college students’ innovation ability as the research, the effect of blockchain technology on the development of college students’ innovation and entrepreneurship practice community is analyzed. The results show that the average values of innovation spirit, innovation consciousness, innovation thinking, innovation learning ability, and innovation practice ability are 3.76, 3.75, 3.71, 3.80, and 3.76, respectively, which can be seen in the community members’ feelings of the improvement of innovation and entrepreneurship ability. This study applies blockchain technology to the innovation and entrepreneurship information data service platform of college students not only can solve the trust crisis of administrators based on the centralized working model and accelerate the transmission of entrepreneurship information.
The effect of fitness qigong exercise on college students’ physical fitness based on big data technology
Authors: Dou Lijuan 
Published: September 2023

Abstract
In recent years, the physical quality of college students has been declining year by year, and it is important to study the influence of fitness qigong exercise on physical fitness. In this paper, we study the principle of the CART decision tree algorithm under big data technology, sort out its algorithm steps, and propose the optimization based on the genetic algorithm to improve the accuracy of the CART algorithm by using two-layer GA for the disadvantage that CART decision tree is easy to fall into local optimum. Then, the GA-CART algorithm is used to explore the relationship between college students’ physical fitness and physical function changes and fitness qigong exercise. After 12 weeks of performing fitness qigong exercise, the BMI of female college students decreased by 2.98 on average, the BMI of male college students decreased by 2.57 on average, and the Velvec index decreased by 0.286 on average. Regarding the effect of physical function, the heart rate of female college students decreased by 2.11, 2.66, 5.97, and 12 weeks after 3, 6, 9, and 12 weeks of fitness qigong exercise on average, respectively. 6.31 beats/minute, while male college students decreased by 2.18, 1.81, 4.97, and 5.51 beats/minute, respectively. The study based on big data can provide more scientific guidance for college students to participate in fitness qigong exercises and help them to develop their overall physical fitness.