bluuebunny/crossref_metadata_2025_split huggingface dataset:
Chronic Tinnitus and the Positive Effects of Sound Treatment via a Smartphone App: Mixed-Design Study
Authors: Kutyba Justyna Jolanta , Jędrzejczak W Wiktor , Gos Elżbieta , Raj-Koziak Danuta , Skarzynski Piotr Henryk 
Published: February 2022

Background
Tinnitus is a phantom auditory sensation in the absence of an external stimulus. It is accompanied by a broad range of negative emotional symptoms and a significantly lower quality of life. So far, there is no cure for tinnitus, although various treatment options have been tried. One of them is mobile technology employing dedicated apps based on sound therapy. The apps can be managed by the patient and tailored according to their needs.

Objective
The study aims to assess the effect of a mobile app that generates background sounds on the severity of tinnitus.

Methods
The study involved 68 adults who had chronic tinnitus. Participants were divided into a study group (44 patients) and a control group (24 patients). For 6 months those in the study group used a free mobile app that enriched the sound environment with a background sound. Participants were instructed to use the app for at least 30 minutes a day using their preferred sound. The participants in the control group did not use the app. Subjective changes in the day-to-day functioning of both groups were evaluated using the Tinnitus Handicap Inventory (THI) questionnaire, a visual analog scale, and a user survey.

Results
After 3 months of using the app, the THI global score significantly decreased (P<.001) in the study group, decreasing again at 6 months (P<.001). The largest improvements were observed in the emotional and catastrophic reactions subscales. A clinically important change in the THI was reported by 39% of the study group (17/44). Almost 90% of the study participants (39/44) chose environmental sounds to listen to, the most popular being rain and ocean waves. In the control group, tinnitus severity did not change over 3 or 6 months.

Conclusions
Although the participants still experienced limitations caused by tinnitus, the advantage of the app was that it led to lower negative emotions and thus reduced overall tinnitus severity. It is worth considering whether a mobile app might be incorporated into the management of tinnitus in a professional setting.
Impact of a Conformité Européenne (CE) Certification–Marked Medical Software Sensor on COVID-19 Pandemic Progression Prediction: Register-Based Study Using Machine Learning Methods
Authors: Limingoja Leevi , Antila Kari , Jormanainen Vesa , Röntynen Joel , Jägerroos Vilma , Soininen Leena , Nordlund Hanna , Vepsäläinen Kristian , Kaikkonen Risto , Lallukka Tea 
Published: February 2022

Background
To address the current COVID-19 and any future pandemic, we need robust, real-time, and population-scale collection and analysis of data. Rapid and comprehensive knowledge on the trends in reported symptoms in populations provides an earlier window into the progression of viral spread, and helps to predict the needs and timing of professional health care.

Objective
The objective of this study was to use a Conformité Européenne (CE)-marked medical online symptom checker service, Omaolo, and validate the data against the national demand for COVID-19–related care to predict the pandemic progression in Finland.

Methods
Our data comprised real-time Omaolo COVID-19 symptom checker responses (414,477 in total) and daily admission counts in nationwide inpatient and outpatient registers provided by the Finnish Institute for Health and Welfare from March 16 to June 15, 2020 (the first wave of the pandemic in Finland). The symptom checker responses provide self-triage information input to a medically qualified algorithm that produces a personalized probability of having COVID-19, and provides graded recommendations for further actions. We trained linear regression and extreme gradient boosting (XGBoost) models together with F-score and mutual information feature preselectors to predict the admissions once a week, 1 week in advance.

Results
Our models reached a mean absolute percentage error between 24.2% and 36.4% in predicting the national daily patient admissions. The best result was achieved by combining both Omaolo and historical patient admission counts. Our best predictor was linear regression with mutual information as the feature preselector.

Conclusions
Accurate short-term predictions of COVID-19 patient admissions can be made, and both symptom check questionnaires and daily admissions data contribute to the accuracy of the predictions. Thus, symptom checkers can be used to estimate the progression of the pandemic, which can be considered when predicting the health care burden in a future pandemic.
Risks and Benefits of Artificial Intelligence in Teledermatology
Authors: Malvehy Josep 
Published: February 2022

Background
Recently, deep convolutional neural networks (DCNNs) became of interest as decision support systems for dermoscopic and clinical analysis of skin diseases. Application of artificial intelligence in teledermatology (TD) has been recently reported in several studies as a tool for augmented intelligence.

Objective
In this session, a critical discussion of the opportunities, limitations, and risks of AI in TD will be presented with special attention to recent published studies.

Methods
We reviewed the literature in PubMed and EMBASE databases in the period of January 2018 to November 2021 with the search terms of dermatology, skin cancer, deep learning, and AI (review of the Regulation of Medical Devices, EU 2017/745).

Results
A clear definition of the clinical use of AI in TD has to be considered: primary TD from patients to nurses, primary care physicians or general dermatologists; secondary TD from primary care physicians or nurses to dermatologists; or tertiary TD from dermatologists to hospital dermatologists. In some health models of TD for nurses or primary care physicians, AI assistance can lower the rates of recommending a biopsy or specialist referral, increase self-reported diagnostic confidence, and help to achieve higher diagnostic agreement rates (with dermatologists) in nonreferred cases. The main limitations of the use of AI in TD are the lack of large longitudinal studies, the lack of interpretability of the CNN, biases in the databases and unrepresented dermatological conditions for training, limited representation of different ethnicities, standardization of clinical information and of the images, liability, and privacy issues. How to implement the concept of augmented intelligence in clinical practice with referral TD consultations including structured clinical information and good-quality images will need further research and education among end users. Even if the interface is used for either store-and-forward or live TD, interactive TD is, in principle, straightforward for AI systems, and different TD modalities have particular technological requirements that can reduce their efficacy. Finally, AI systems in TD are under the umbrella of medical device regulatory frames, and specific certification is compulsory. This regulation has the benefit of assuring the quality of the new AI systems and diminishing their risks, but it can simultaneously delay the incorporation of AI tools in clinical practice.

Conclusions
AI has the potential to improve the results of the technology in different aspects in multiple modalities of TD. However, the evidence is weak, and several barriers and limitations have to be resolved for their integration in clinical practice.

Conflicts of Interest
None declared.
PENERAPAN PROJECT-BASED LEARNING DIPADU GROUP INVESTIGATION UNTUK MENINGKATKAN MOTIVASI, DAN HASIL BELAJAR MAHASISWA PENDIDIKAN BIOLOGI UNIVERSITAS MUHAMMADIYAH MALANG
Authors: Hakim Nasrul 
Published: February 2022

This research to increase motivation and learning outcomes of students Biology Education semester VB at the University of Muhammadiyah Malang Environmental Sciences courses through the implementation of Project Based Learning combined-based Lesson Study Group Investigation. This research is Classroom Action Research. The research approach used is qualitative approach, consisted of two cycles, each cycle consisting of the stages of the action plan, action, observation, and reflection. The approach taken is a qualitative descriptive approach. The results showed that the application of PjBL combined GI can increase student motivation to learn. Attention components increased by 3.6%, Relevance components increased by 6.3%, Convidence component increased by 9.1%, while the component Satisfaction increased by 2%. Student learning outcomes also increased. Students who got an A increased from 29.3% in Cycle I to 48.8% in Cycle II. Students who receive a grade of B + indicates the number remains, which amounted to 46.3%. In connection with that then, the percentage of students who scored B fell from 24.4% in Cycle I to 4.9% in Cycle II. Based on the results concluded that the application of learning models PjBL combined GI can increase student motivation and learning outcomes. It is therefore advisable to adopt a Biology professor model PjBL combined GI by Lesson Study because it has been shown to increase motivation and cognitive learning outcomes of students. Keywords: Project Based Learning, Group Investigation, Lesson Study, motivation, and Learning Outcome.
Financial Auditing as an Economic Service
Authors: Driskill Matthew W. , Knechel W. Robert , Thomas Edward 
Published: February 2022

SUMMARY
This article summarizes Knechel, Thomas, and Driskill (2020), conceptualizing financial auditing as an economic service. In contrast to the production of tangible goods, a central characteristic of economic services is substantial customer/client participation in the production process. Financial auditing is an intensive collaborative network service due to the multiple parties involved in the production and consumption of the resulting output. This introduces significant heterogeneity and complexity into the planning and conduct of the audit, the resulting audit output, and perceptions of audit quality. While the independence of the auditor is necessary, ignoring the essential nature of auditor-client cooperation may generate unexpected costs which impair audit quality. The multitude of parties involved in an audit creates tension between audit quality and audit efficiency and makes objective definitions of audit quality difficult. Excessive standardization of the audit process may not increase audit quality.
JEL Classifications: G18; G28; G34; G38.
The Effect of Tax Avoidance on Capital Structure Choices
Authors: Lee Yoojin , Shevlin Terry , Venkat Aruhn 
Published: February 2022

ABSTRACT
Existing studies find that tax avoidance affects the cost of debt and equity in different ways but does not examine the consequences of these associations. This study examines a direct and important implication of the effect of tax avoidance on the cost of debt and equity: capital structure choices. Using logit regressions, we find that tax avoidance is positively associated with the probability of issuing equity rather than debt. We use mediation (i.e., path) analyses to provide evidence that the effects of overall tax avoidance and risky tax avoidance on pre-corporate tax cost of equity and debt partially explain our main effects. For stronger identification, we exploit a plausibly exogenous Ninth Circuit decision to implement a difference-in-differences design. Finally, we find indirect evidence that managerial focus on GAAP effective tax rate to estimate the after-tax cost of debt (Graham, Hanlon, Shevlin, and Shroff 2017), partially explaining our main results.
U.S. Multinational Companies’ Payout and Investment Decisions in Response to International Tax Provisions of the Tax Cuts and Jobs Act of 2017
Authors: Beyer Brooke D. , Downes Jimmy F. , Mathis Mollie E. , Rapley Eric T. 
Published: February 2022

ABSTRACT
The Tax Cuts and Jobs Act of 2017 (TCJA) dramatically changed U.S. taxation of foreign earnings for U.S. multinational companies (MNCs). Specifically, the TCJA required taxation of existing unremitted foreign earnings through a deemed repatriation and effectively eliminated future repatriation taxes through a 100 percent dividends received deduction. Additionally, the bill introduced the global intangible low-taxed income (GILTI) regime. We examine MNCs’ responses to the TCJA and find that spending and investment behavior depends on liquidity, investment opportunities, and borrowing costs. Domestic capital expenditures and share repurchases increased for MNCs with low domestic liquidity and high domestic investment opportunities. In contrast, MNCs with low domestic liquidity (high cost of debt) and low domestic investment opportunities increased dividends (decreased debt). Finally, we find that MNCs with high foreign cash and most vulnerable to the GILTI regime increased their foreign but not domestic capital expenditures—a potential unintended consequence.
Data Availability: Data are available from the public sources cited in the text.
JEL Classifications: F23; G31; G38; H25; M40; M48.
Disaggregated versus Holistic Performance Evaluations in a Promotion Setting
Authors: Chan Eric W. , Thornock Todd A. 
Published: February 2022

ABSTRACT
We examine how a holistic versus disaggregated performance evaluation system affects supervisors' subjective evaluations of their subordinates in a promotion setting. A survey of actual supervisors and subordinates indicates that, compared to a holistic system, respondents prefer a disaggregated system and believe it provides more useful feedback and gives a fairer evaluation. We next conduct an experiment with M.B.A. students to examine whether the two types of evaluation systems can lead supervisors to rate their subordinates' job performance differently in a promotion setting. Results indicate that when supervisors are concurrently considering which subordinate to promote in the future, they inflate the overall rating of the subordinate who is best suited for promotion under a holistic system, but not under a disaggregated system. Results from a supplemental experiment suggest that supervisors under a holistic system mentally inflate the rating of the specific performance measure most relevant to the upcoming promotion decision.
Data Availability: Data available upon request.
Pemanfaatan Bakteri Indigenus dalam Reduksi Logam Berat Cu pada Limbah Cair Proses Etching Printed Circuit Board (PCB)
Authors: A. Wibowo Nugroho Jati,L. Indah Murwani Pascalia Shendy Shendy 
Published: February 2022

Limbah dari proses etching PCB yang dihasilkan bersifat toksik karena memiliki pH yang sangat rendah dan kandungan logam berat Cu yang tinggi. Dampak negatif dari limbah etching PCB ini yaitu dapat menghilangkan kesuburan tanah, merusak nutrisi tanah dan mencemari air, serta meracuni makhluk hidup sekitar. Dalam penelitian ini, metode biologi digunakan untuk melakukan remediasi limbah proses etching PCB. Bioremediasi limbah proses etching PCB ini dilakukan dalam sistem lumpur aktif. Sumber lumpur aktif berasal dari tanah sawah yang kaya akan massa mikroorganisme. Penelitian ini bertujuan mengetahui efektifitas pengolahan limbah secara biologi dalam mengurangi toksisitas limbah, meliputi pH dan kandungan logam berat Cu, serta mengetahui isolat bakteri yang dapat memperbaiki kualitas limbah cair proses etching PCB. Tahapan penelitian ini meliputi inkubasi limbah selama 7 hari dalam sistem lumpur aktif dengan perlakuan penambahan limbah etching PCB dengan konsentrasi logam Cu 50 ppm, 150 ppm, 250 ppm dan 350 ppm, pengukuran parameter pada hari ke-0 dan ke-7, isolasi bakteri, serta analisis data menggunakan software SPSS ver 15. Parameter yang diukur adalah kandungan logam berat Cu, pH, TSS, BOD dan COD. Pengukuran logam berat Cu dilakukan menggunakan spektrofotometer direct Lovibond. Setelah 7 hari masa inkubasi, kandungan logam berat Cu, COD, BOD dan TSS mengalami penurunan serta pH mengalami kenaikan. Perlakuan A (50 ppm) mengalami penurunan kadar logam Cu yang paling tinggi yaitu sebesar 93,18%, diikuti dengan perlakuan B (150 ppm) dengan penurunan sebesar 81,94%, perlakuan D (350 ppm) dengan penurunan sebesar 31,57% dan perlakuan C (250 ppm) dengan penurunan sebesar 18,09%. Terdapat tiga bakteri indigenus hasil isolasi bakteri yaitu isolat bakteri X, Y dan Z. Hasil karakterisasi bakteri menunjukkan bahwa isolat X, Y, dan Z memiliki bentuk koloni circular, tepi koloni entire, Gram negatif, motil, katalase positif dan indol positif.
Toksisitas Akut Ekstrak Albertisia papuana Becc. pada Daphnia magna dan Danio rerio
Authors: Marihot Pasaribu,Sjarif Ismail Hary Nugroho, 
Published: February 2022

Albertisia papuana Becc. (A. papuana) digunakan oleh etnis Dayak di Kaltim sebagai obat antihipertensi, antiinfeksi, anti demam, dan bumbu masak pengganti vetsin. Belum adanya data mengenai toksisitas akut pada Albertisia papuana Becc. (A. papuana) menyebabkan perlunya uji toksisitas akut. Tujuan dari peneltian ini adalah untuk mengetahui toksisitas akut pada ekstrak daun A. papuana dengan uji imobilisasi Daphnia magna (D. magna) dan uji toksisitas akut Danio rerio (D. rerio). Metode: Daun A. papuana diambil dari Kabupaten Kutai Kartanegara, Provinsi Kalimantan Timur. Ekstraksi dilakukan secara maserasi dengan pelarut etanol. Uji imobilisasi D. magna dan uji toksisitas akut D. rerio dilakukan dengan metode OECD (Organisation for Economic Co-operation and Development). Hasil yang didapatkan adalah nilai Lethal Concentration 50 (LC50) ekstrak pada D. magna adalah (170 + 28) mg/L untuk 24 jam dan (45 + 9) mg/L untuk 48 jam.Nilai LC50 ekstrak pada D. rerio adalah (885 + 55) mg/L untuk 24 jam, (670 + 94) mg/L untuk 48 jam, (504 + 102) mg/L untuk 72 jam, dan (393+89) mg/L untuk 96 jam. Simpulan yang diperoleh dari penelitian ini adalah ekstrak etanol A. papuana sedikit toksik pada D. magna sedangkan pada D. rerio dewasa bersifat tidak toksik
Keanekaragaman Flora di Hutan Mangrove Kawasan Pesisir Teluk Mandar, Polewali, Propinsi Sulawesi Selatan: Kajian Pendahuluan
Authors: Pramudji Pramudji 
Published: February 2022

The sudy of mangrove forest in the coastal zone of Mandar Bay, Polewali, Province of South Sulawesi was carried out from July 21st to July 28th 2002. Data was collected from 5 locations (Panampeang Island, Battuwai Island, Salamah Island, Koremasang Island, and coastal zone of Binnuang) following transect method. The result showed that mangrove in the coastal zone of Mandar Bay was dominated by Rhizophora stylosa and Sonneratia alba. The floristic composition of mangrove forest consist of 29 species. Recently, the extent of mangrove forest in this area was decreasing due to the conversion of mangrove into human settlement, fishpond and uncontrolled mangrove exploitation. This situation lead to the depletion of the living organisms, which are living in this area.
Penetapan Tingkat Eksploitasi dan Status Populasi Kura-kura Hutan Sulawesi (Leucocephalon yuwonoi McCord, Iverson and Boeadi, 1995) di Kawasan Sulawesi Tengah Bagian Utara, Indonesia
Authors: Riyanto Awal 
Published: February 2022

Kura-kura Sulawesi (Leucocephalon yuwonoi McCord, Iverson and Boeadi, 1995) adalah satu dari sekian banyak kura-kura yang paling sedikit diketahui dan paling jarang di dunia. Pada tahun 1995 yaitu tahun pertama ditemukan, kura-kura ini telah membanjiri restoran di daratan utama Cina, dan oleh IUCN-The World Conservation Union populasi kura-kura ini dikategorikan kritis. Penelitian ini untuk mengungkap tingkat eksploitasi dan status kura-kura Sulawesi yang dilakukan di kawasan utara Sulawesi Tengah dari tanggal 28 April sanpai 13 Mei 2002. Penelitian dilakukan dengan dua pendekatan yaitu (1) survei menggunakan garis transek pada habitat yang merupakan kawasan anak sungai dan (2) kunjungan kepada para pemburuh atau kolektor untuk mendata jumlah kura-kura yang ditangkap. Hasil penelitian ini menunjukkan bahwa tingkat eksploitasi kura-kura Sulawesi pada tahun 2002 diperkirakan mencapai 720 ekor dan status populasinya dinyatakan langka dengan frekuensi 1,91 per hari. Hasil penelitian berhasil pula mengungkapkan lokasi baru pada penyebaran kura-kura Sulawesi.
Deep degasion and oil-and-gas containment of the Eastern (Ukrainian) Carpathians: geodynamic and geothermal aspects
Authors: Kutas R. I. 
Published: February 2022

The article presents the results of comprehensive analysis of geodynamic conditions, geothermal regime, distribution of oil-and-gas deposits, as well as degassing of Earth’s crust in the Ukrainian sector of the Eastern Carpathians, being a part of the Carpathian petroliferous province. Within the boundaries of the Ukrainian sector of the Carpathians, three main tectonic units are distinguished: the Pre-Carpathian Foredeep, the Folded Carpathians, and the Transcarpathian Trough. Each of them consists of several zones or tectonic covers. Oil-and-gas deposits are mainly concentrated within the Pre-Carpathian Foredeep. Gas deposits prevail in its outer zone, while the oil deposits in inner one. Seve-ral small methane deposits were discovered in the Transcarpathian Trough, and only one deposit in the Folded Carpathians.Earth’s crust within the whole Carpathian region is characterized by high level of gas saturation. Here methane and carbon dioxide prevail. According to chemical composition of gas and isotopic signature of carbon in carbonaceous gases, two areas can be distinguished within the region: north-east, where methane dominates, and south-west, where carbon dioxide prevails. These areas are divided by the Central Carpathian tectonic zone. They adhere to geothermal zoning. The former is characterized by low geothermal activity (heat flow density is 35—60 mW/m2), and the latter — by high level activity (heat flow density exceeds 70 mW/m2).
Hydrocarbon deposits are formed in three stages, concurring with three stages of tectonic evolution of the Carpathians. The first stage is distinguished by accumulation of primary components (carbon, hydrogen, oxygen) and thermal activity increase. It concurs with a stage of lithosphere destruction and extension, ocean basin generation, sedimentation, asthenosphere uplift, as well as formation of deep fluid-and-gas flows. At the second stage, hydrocarbon generation commences. It corresponds to the stage of lithosphere collapse, activation of subduction and collision processes, depression and heating of sedimentary strata, enriched in organic substances and water. At the third stage, the processes of hydrocarbon generation, migration and accumulation proceed. Time interval for deposit formation is coincident with the last stage of the Carpathians evolution during Badenian and Sarmatian time, as well as with formation of overthrusts, deep depressions, and thick masses of Miocene argillaceous deposits.
Advances on pathogenesis of migraine in cold regions
Authors: Chen Qihui , Pan Yonghui , Yao Dan , Wang Yongchen 
Published: February 2022

Abstract
Migraine is a common primary headache which seriously affects the quality of patients’ life due to the high prevalence and disability rate. Recent years a large number of studies have found that temperature is directly bound to migraine and migraine patients in cold regions have higher prevalence, different manifestations and poor response to the conventional therapy. We propose in this review article a new concept of migraine in cold regions on the basis of geography and summarize the research advances on the pathogenesis of migraine in cold regions to provide conceptual basis for the clinical diagnosis and treatment of this disease entity.