bluuebunny/crossref_metadata_2025_split huggingface dataset:
How can value added tax compliance be incentivized? An experimental examination of trust in government and tax compliance costs
Authors: Alshira'h Ahmad 
Published: July 2023

Purpose
This study aims to investigate the relationship between trust in government, value added tax (VAT) compliance costs and VAT compliance in the Jordanian retail industry context.

Design/methodology/approach
The study makes use of an online questionnaire survey to collect the required data, and the research model is eventually validated based on 189 responses gathered from the retail industry in Jordan. The obtained data was analyzed using partial least squares-structural equation modeling to examine the effects of trust in government and costs of VAT compliance on VAT compliance.

Findings
The results showed that VAT compliance costs have no significant influence on VAT compliance; while trust in government was found statistically positive significant with VAT compliance.

Practical implications
This study’s results are expected to have implications for VAT authorities and policymakers in Arab countries, like Jordan in their policies formulation to enhance VAT compliance in retail industry. The study’s findings are alerting the policymakers for the positive noneconomic consequences of VAT compliance. It provides evidence that trust in government can increase VAT compliance.

Social implications
The results of the research have a plentiful of social implications. Higher VAT compliance will enable higher levels of government spending on a many of social targets such as health, education, welfare programs and infrastructure.

Originality/value
While the study builds on recent research examining how to incentivize VAT compliance, it simultaneously seeks to make three contributions. First, the study design aims to apply recent advances in behavioral sciences (impact of trust in government and VAT compliance costs) in a policy area that has not seen much use of such interventions in the Jordanian context (i.e. VAT compliance). Second, the study is government procedures pertinent in the sense that it aims to increase the effectiveness of existing government policies by complementing them with behavioral primes. Third, there is nearly no literature found applying this topic in a developing country such as Jordan. To the best of the author’s knowledge, this is the first study that examines the trust in government and VAT compliance costs on VAT compliance among Jordanian retail industry. Thus, this paper contributes to mitigating the literature gap by providing empirical evidence concerning the influence of trust in government and VAT compliance costs on the retail industry VAT compliance in the Jordanian context.
Will code one day run a code? Performance of language models on ACEM primary examinations and implications
Authors: Smith Jesse , Choi Philip MC , Buntine Paul 
Published: July 2023

AbstractObjectiveLarge language models (LLMs) have demonstrated mixed results in their ability to pass various specialist medical examination and their performance within the field of emergency medicine remains unknown.MethodsWe explored the performance of three prevalent LLMs (OpenAI's GPT series, Google's Bard, and Microsoft's Bing Chat) on a practice ACEM primary examination.ResultsAll LLMs achieved a passing score, with scores with GPT 4.0 outperforming the average candidate.ConclusionLarge language models, by passing the ACEM primary examination, show potential as tools for medical education and practice. However, limitations exist and are discussed.
Time‐varying effect modeling with intensive longitudinal data: Examining dynamic links among craving, affect, self‐efficacy and substance use during addiction recovery
Authors: Stull Samuel W. , Linden‐Carmichael Ashley N. , Scott Christy K. , Dennis Michael L. , Lanza Stephanie T. 
Published: July 2023

AbstractTime‐varying effect modeling (TVEM), a statistical technique for modeling dynamic patterns of change, presents new opportunities to study biobehavioral health processes. TVEM is particularly useful when applied to intensive longitudinal data (ILD) because it permits highly flexible modeling of outcomes over continuous time, as well as of associations between variables and moderation effects. TVEM coupled with ILD is ideal for the study of addiction. This article provides a general overview of using TVEM, particularly when applied to ILD, to better enable addiction scientists to conduct novel analyses that are important to realizing the dynamics of addiction‐related processes. It presents an empirical example using ecological momentary assessment data from participants throughout their first 90 days of addiction recovery to estimate the (1) associations between morning craving and same‐day recovery outcomes, (2) association between morning positive and negative affect and same‐day recovery outcomes and (3) time‐varying moderation effects of affect on the association between morning craving and recovery outcomes. We provide a didactic overview in implementing and interpreting the aims and results, including equations, computer syntax and reference resources. Our results highlight how affect operates as both a time‐varying risk and protective factor on recovery outcomes, particularly when considered in combination with experiences of craving (i.e. dynamic moderation). We conclude by discussing our results, recent innovations and future directions of TVEM for advancing addiction science, including how ‘time’ can be operationalized to probe new research questions.
Altered expression of endosomal Toll‐like receptors and HBeAg seropositivity may act synergistically towards the vertical transmission of HBV
Authors: Kalita Simanta , Kalita Manash Jyoti , Hazarika Gautam , Das Partha Pratim , Dutta Kalpajit , Rudola Tanya , Das Panchanan , Talukdar Anjan Jyoti , Dutta Sangitanjan , Idris Md. Ghaznavi , Kar Premashis , Medhi Subhash 
Published: July 2023

AbstractProblemHepatitis B is one of the leading causes of mortality in India. Despite the mass vaccination programme, the burden of the infection is still increasing due to its vertical transmission. Asymptomatic nature of hepatitis B virus (HBV) infection owing to immune tolerance among pregnant women is a major issue in this regard.Method of studyAs such, this study aims to investigate the potential role of altered Toll‐like receptor (TLR) expression (TLR‐3, 7 and 9) along with peripheral blood HBeAg status in attaining differential cord blood (CB) HBV DNA status.ResultExpression analysis reveals an overall downregulation of expression with mean ± SD value 1.14 ± 1.05, 0.86 ± 0.5 and 0.71 ± 0.4 (TLR 3, 7 and 9, respectively) upon comparison with healthy women. Further stratification based on CB HBV DNA status; the downregulation of expression was found to be significantly (p < .05) associated with positive CB HBV DNA status apart from peripheral HBeAg status. One hundred percent HBeAg positive parturiting women exhibit positive CB HBV DNA. Pearson's correlation analysis reveals a positive correlation between CB HBV DNA status and altered TLR expression, HBeAg status and mother HBV DNA status and as such can be associated with the potential risk of HBV vertical transmission.ConclusionThis study suggests that the downregulation of TLR 3, 7 and 9 may be a risk factor for potential vertical transmission of HBV.
Double‐vs single‐balloon catheter for induction of labor: Systematic review and individual participant data meta‐analysis
Authors: Peel Morgan D. , Croll Doortje M. R. , Kessler Jørg , Haugland Birte , Pennell Craig E. , Dickinson Jan E. , Salim Raed , Zafran Noah , Palmer Kirsten R. , Mol Ben W. , Li Wentao 
Published: July 2023

AbstractIntroductionEvidence comparing double‐balloon vs single‐balloon catheter for induction of labor is divided. We aim to compare the efficacy and safety of double‐vs single‐balloon catheters using individual participant data.Material and methodsA search of Ovid MEDLINE, Embase, Ovid Emcare, CINAHL Plus, Scopus, and clinicaltrials.gov was conducted for randomized controlled trials published from March 2019 until April 13, 2021. Earlier trials were identified from the Cochrane Review on Mechanical Methods for Induction of Labour. Randomized controlled trials that compared double‐balloon with single‐balloon catheters for induction of labor in singleton gestations were eligible. Participant‐level data were sought from trial investigators and an individual participant data meta‐analysis was performed. The primary outcomes were rates of vaginal birth achieved, a composite measure of adverse maternal outcomes and a composite measure of adverse perinatal outcomes. We used a two‐stage random‐effects model. Data were analyzed from the intention‐to‐treat perspective.ResultsOf the eight eligible randomized controlled trials, three shared individual‐level data with a total of 689 participants, 344 women in the double‐balloon catheter group and 345 women in the single‐balloon catheter group. The difference in the rate of vaginal birth between double‐balloon catheter and single‐balloon catheter was not statistically significant (relative risk [RR] 0.93, 95% confidence interval [CI] 0.86–1.00, p = 0.050; I2 0%; moderate‐certainty evidence). Both perinatal outcomes (RR 0.81, 95% CI 0.54–1.21, p = 0.691; I2 0%; moderate‐certainty evidence) and maternal composite outcomes (RR 0.65, 95% CI 0.15–2.87, p = 0.571; I2 55.46%; low‐certainty evidence) were not significantly different between the two groups.ConclusionsSingle‐balloon catheter is at least comparable to double‐balloon catheter in terms of vaginal birth rate and maternal and perinatal safety outcomes.
Effects of emotion‐rule dissonance on emotional exhaustion and physiological health: A two‐wave study
Authors: Winkler Anna D. , Zapf Dieter , Kern Marcel 
Published: July 2023

AbstractEmotion‐rule dissonance is regarded as one of the most stressful aspects in the context of emotion work. However, there are few longitudinal studies examining its effects on psychological strain and, more importantly, physiological health. This study investigated synchronous and lagged effects of emotion‐rule dissonance on emotional exhaustion, systolic and diastolic blood pressure, and body fat, while explicitly considering the reverse direction as well. Two‐wave data from 5,073 employees at Time 1 and 525 at Time 2 three years later showed that emotion‐rule dissonance and emotional exhaustion have reciprocal synchronous effects on each other. Concerning systolic and diastolic blood pressure, both lagged and synchronous effects were found, but the synchronous effects were twice as large as the lagged effects. No reverse effects of blood pressure on emotion‐rule dissonance were observed. For body fat, neither synchronous, nor lagged, nor reverse (lagged/synchronous) effects were found. The results provide strong evidence for the health‐impairing consequences of high emotion‐rule dissonance, particularly with respect to emotional exhaustion and the risk of hypertension.
Directed vertebrate‐mediated seed dispersal of a fleshy‐fruited amaryllid in a heterogenous habitat
Authors: Butler Hannah C. , Johnson Steven D. 
Published: July 2023

AbstractMost plants with fleshy fruits have seeds that are ingested by animals, but a less well‐understood mode of seed dispersal involves fleshy fruits containing seeds that are discarded by frugivorous animals because they are too large or toxic to be ingested. We studied the seed dispersal biology of Haemanthus deformis, an amaryllid lily species found in a mosaic of bush clumps in a grassland matrix in South Africa. We asked whether seed dispersal is directed in and among bush clumps and whether germination and survival are greater for seeds dispersed to bush clumps than for those dispersed into grassland. Using camera trapping, we found that fruits are consumed mainly by birds and rodents. The pulp was removed from the seeds which were then discarded without ingestion. While many seeds were dispersed close to the parent plant, most (c. 78.5%) were dispersed further than 1 m away from the parent plant. Longer distance dispersal resulted mainly from birds flying off with fruits in their bill or from rodents engaging in scatter‐hoarding behavior. Seedling survival was most successful within bush clumps as compared to grasslands and shade was identified as a primary requirement for seedling survival. Seeds from which the fruit pulp had been removed germinated faster than those in intact fruits. Haemanthus deformis deploys a system of directed seed dispersal, whereby both birds and rodents contribute to the dispersal of seeds within patchy bush clumps that are favorable for seedling survival.
The phase evolution of resin‐bonded Al2O3‐Al refractory containing magnesia under N2‐blowing
Authors: Zheng Qingyao , Li Yong , Zhao Chenrui , Chen Junhong , Jiang Peng , Ma Chenhong 
Published: July 2023

AbstractPhenolic resin‐bonded Al2O3‐Al‐MgO refractories were prepared from sintered alumina and aluminum as raw materials, adding 3 wt%, 9 wt% and 15 wt% high‐purity magnesia. The green samples were treated at 200°C and heated at 1300°C and 1600°C in a nitrogen atmosphere. The results showed that the phases after heating at 1300°C were α‐Al2O3, spinel solid solution (MgAlON), Al4O4C, Al4C3 and unreacted aluminum. The phases after heating at 1600°C were α‐Al2O3, spinel solid solution (MgAlON), Al4O4C, Al4C3, (Al2OC)x(AlN)1‐x solid solution, Al8O3N6, and unreacted aluminum, with a tendency to shift from Al‐O‐C to MgAlON with increasing MgO content. MgAlON was obtained by in situ synthesis of MgO, Al2O3, Al, and N2 at 1300°C. With sufficient magnesia, the stability of Al4O4C and Al4C3 decreases at 1600°C, and AlON is formed with better stability and can be solubilized into MgAlON. That is, when magnesia was added to the phenolic resin‐bound Al2O3‐Al composite under a nitrogen atmosphere, more stabilized MgAlON was formed.
Lead complementor involvement in the design of platform boundary resources: A case study of BMW's onboard apps
Authors: Weiss Niklas , Schreieck Maximilian , Wiesche Manuel , Krcmar Helmut 
Published: July 2023

AbstractAn increasing number of companies have implemented digital platforms to attract complementors who create innovations on the platform. Establishing such digital platforms is a challenge for incumbent companies because they lack related experience and capabilities. In particular, boundary resources that are the interface between the platform and complementors need to be well‐designed to attract complementors and keep them engaged. We propose that lead complementor involvement helps incumbent companies to improve the design of the platform boundary resources. In a multi‐year action research study, we established lead complementor involvement in the boundary resource design of a digital platform for automotive onboard apps at the BMW Group and evaluated how boundary resources improved. Along three episodes, we illustrate that lead complementor involvement was effective and we summarise our findings in four propositions: (1) lead complementor involvement facilitates platform emergence for incumbent companies by enhancing boundary resource design, (2) lead complementor involvement is more efficient in higher platform layers, (3) lead complementor involvement is facilitated by an increase of intensity and frequency of interactions between complementors and platform owner and (4) establishing a complementor community helps to continuously identify opportunities for lead complementor involvement. We contribute to the information systems literature on platform emergence and design by focusing on the process of designing boundary resources and by considering the heterogeneity of complementors. Furthermore, we contextualise the concept of lead user involvement in the domain of digital platforms and compare and contrast lead complementors and lead users.
Varietal effects on methane intensity of paddy fields under different irrigation management
Authors: Asch F. , Johnson K. , Vo T. B. T. , Sander B. O. , Duong V. N. , Wassmann R. 
Published: July 2023

AbstractAlternate wetting and drying irrigation (AWD) has been shown to decrease water use and trace gas emissions from paddy fields. Whereas genotypic water use shows little variation, it has been shown that rice varieties differ in the magnitude of their methane emissions. Management and variety‐related emission factors have been proposed for modelling the impact of paddy production on climate change; however, the magnitude of a potential reduction in greenhouse gas emissions by changing varieties has not yet been fully assessed. AWD has been shown to affect genotypic yields and high‐yielding varieties suffer the greatest loss when grown under AWD. The highest yielding varieties may not have the highest methane emissions; thus, a potential yield loss could be compensated by a larger reduction in methane emissions. However, AWD can only be implemented under full control of irrigation water, leaving the rainy seasons with little scope to reduce methane emissions from paddy fields. Employing low‐emitting varieties during the rainy season may be an option to reduce methane emissions but may compromise farmers’ income if such varieties perform less well than the current standard. Methane emissions and rice yields were determined in field trials over two consecutive winter/spring seasons with continuously flooded and AWD irrigation treatments for 20 lowland rice varieties in the Mekong Delta of Vietnam. Based on the results, this paper investigates the magnitude of methane savings through varietal choice for both AWD and continuous flooding in relation to genotypic yields and explores potential options for compensating farmers’ mitigation efforts.
Investigations on the polymorphism of K4CaSi6O15 at elevated temperatures
Authors: Liu Hang , Kahlenberg Volker , Krüger Hannes , Dachs Edgar , Benisek Artur 
Published: July 2023

AbstractIn the present study, single crystals and polycrystalline material of K4CaSi6O15 were prepared from solid‐state reactions between stoichiometric mixtures of the corresponding oxides/carbonates. Heat capacity (Cp) measurements above room temperature using a differential scanning calorimeter indicated that two thermal effects occurred at approximately T1 = 462 K and T2 = 667 K, indicating the presence of structural phase transitions. The standard third‐law entropy of K4CaSi6O15 was determined from low‐temperature Cp’s measured by relaxation calorimetry using a Physical Properties Measurement System and amounts to S°(298K) = 524.3 ± 3.7 J·mol−1·K−1. For the 1st transition, the enthalpy change ΔHtr1 = 1.48 kJ·mol and the entropy change ΔStr1 = 3.25 J·mol−1·K−1, whereas ΔHtr2 = 3.33 kJ·mol−1 and ΔStr2 = 5.23 J·mol−1·K−1 were determined for the 2nd transition. The compound was further characterized by in‐situ single‐crystal X‐ray diffraction between ambient temperature and 1063 K. At 773 K, the high‐temperature phase stable above T2 has the following basic crystallographic data: monoclinic symmetry, space group P21/c, a = 6.9469(4) Å, b = 9.2340(5) Å, c = 12.2954(6) Å, β = 93.639(3)°, V = 787.13(7) Å3, Z = 2. It belongs to the group of interrupted framework silicates and is based on tertiary (Q3‐type) [SiO4]‐tetrahedra. Together with the octahedrally coordinated Ca‐cations, a three‐dimensional mixed polyhedral network structure is formed, in which the remaining K‐ions provide charge balance by occupying voids within the net. The intermediate temperature modification stable between T1 and T2 shows a (3+2)‐dimensional incommensurately modulated structure that is characterized by the following q‐vectors: q1 = (0.057, 0.172, 0.379), q2 = (‐0.057, 0.172, ‐0.379). The crystal structures of the high‐ and the previously studied ambient temperature polymorph (space group Pc) are topologically equivalent and show a group‐subgroup relationship. The index of the low‐ in the high‐symmetry group is six and involves both, losses in translation as well as point group symmetry. The distortion is based on shifts of the different atom species and tilts of the 4‐ and 6‐fold coordination polyhedra. Actually, for some of the oxygen atoms, the displacements exceed 0.5 Å. A more detailed analysis of the distortions relating to both structures has been performed using mode analysis, which revealed that the primary distortion mode transforms according to the Λ1 irreducible representation of P21/c. However, other modes with smaller distortion amplitudes are also involved.
Do financial markets predict macroeconomic performance? US evidence from risk‐based measures
Authors: McMillan David G. 
Published: July 2023

AbstractFinancial markets are expected to predict macroeconomic conditions as movement in the former depends upon expectations of future performance for the latter. However, existing evidence is mixed. We argue that this arises because the stock return and term structure series typically used in studies, fail to sufficiently capture investor risk preferences. For US data, we use the variance risk premium (VRP) and default yield (DFY) to better capture such a risk measure and demonstrate that these variables exhibit greater evidence of predictive power for key macroeconomic series. In addition to VRP and DFY, we include further variables that may also capture market risk. Given similar dynamics between different risk measures and the potential for multicollinearity in estimation, we consider variable combinations. Using results obtained through predictive regressions, out‐of‐sample forecasting and a probit model designed to capture periods of expansion and contraction, we show that these combination variables can predict future movements in macroeconomic conditions as well as results using individual variables. Of key interest, combinations that include the VRP and DFY are preferred across all macro‐series.
Little engagement of attention by salient distractors defined in a different dimension or modality to the visual search target
Authors: Tsai Shao‐Yang , Nasemann Jan , Qiu Nan , Töllner Thomas , Müller Hermann J. , Shi Zhuanghua 
Published: July 2023

AbstractSingleton distractors may inadvertently capture attention, interfering with the task at hand. The underlying neural mechanisms of how we prevent or handle distractor interference remain elusive. Here, we varied the type of salient distractor introduced in a visual search task: the distractor could be defined in the same (shape) dimension as the target, a different (color) dimension, or a different (tactile) modality (intra‐dimensional, cross‐dimensional, and, respectively, cross‐modal distractor, all matched for physical salience); and besides behavioral interference, we measured lateralized electrophysiological indicators of attentional selectivity (the N2pc, Ppc, PD, CCN/CCP, CDA, and cCDA). The results revealed the intra‐dimensional distractor to produce the strongest reaction‐time interference, associated with the smallest target‐elicited N2pc. In contrast, the cross‐dimensional and cross‐modal distractors did not engender any significant interference, and the target‐elicited N2pc was comparable to the condition in which the search display contained only the target singleton, thus ruling out early attentional capture. Moreover, the cross‐modal distractor elicited a significant early CCN/CCP, but did not influence the target‐elicited N2pc, suggesting that the tactile distractor is registered by the somatosensory system (rather than being proactively suppressed), without, however, engaging attention. Together, our findings indicate that, in contrast to distractors defined in the same dimension as the target, distractors singled out in a different dimension or modality can be effectively prevented to engage attention, consistent with dimension‐ or modality‐weighting accounts of attentional priority computation.