bluuebunny/crossref_metadata_2025 huggingface dataset:
Management of hypotension after spinal anesthesia during caesarean section: a multicenter survey of physicians and review of the literature
Authors: Tytarenko N.V. , Vozniuk A.V. , Datsiuk O.I. , Slyvka E.V. , Litvinov S.K. , Kostiuchenko A.V. , Mazur G.M. , Sergiychuk O.V. , Bevz G.V.
Published: October 2023

Background. Hypotension during caesarean section under spinal anesthesia occurs in 75–90 % of cases and may causes adverse effects in a mother and newborn. The purpose of the work is to analyze the adherence of anesthesiologists to the guidelines of current protocols on the management of hypotension during spinal anesthesia in maternity hospitals/departments of Vinnytsia and Vinnytsia region. Materials and methods. We conducted a multicenter survey involving 70 anesthesiologists from 21 maternity hospitals or departments of medical facilities in Vinnytsia and Vinnytsia region. Our electronic questionnaire included questions about measures to prevent and treat hypotension during cesarean section under spinal anesthesia. Results. 98.5 % of 70 anesthesiologists who provide care for the obstetric patients in Vinnytsia and Vinnytsia region routinely use phenylephrine to maintain hemodynamics after spinal anesthesia. However, the share of respondents who use a vasopressor prophylactically is only 15.7 %. It was found that, in addition to phenylephrine, doctors perform non-pharmacological prevention of hypotension after spinal anesthesia: 35.7 % — prevention of aortocaval compression, 8.5 and 12.9 % — elastic compression of the lower extremities with/without prevention of aortocaval compression, respectively. Also, most anesthesiologists (67.1 %) prescribe pre-infusion with both crystalloids and colloids and the subsequent post-infusion volume of crystalloid solutions is 400 to 1500 ml or more. According to the data obtained, anesthesiologists in Vinnytsia region most often use hyperbaric bupivacaine (60 %); isobaric bupivacaine (35.7 %) and lidocaine (4.3 %) for spinal anesthesia are used less often. Conclusions. The analysis of current practice indicates the need to develop and implement a clear unified strategy for ­managing hypotension with vasopressors during caesarean section under spinal anesthesia within the framework of the program of accelerated recovery of women in labor in Vinnytsia and Vinnytsia region.
Implantation of central vascular access devices for intravenous administration. Complications and consequences for a patient on the example of a clinical case
Authors: Strokan A.M. , Subbotin V.Yu. , Kmetiuk Ya.V. , Denysov S.Yu.
Published: October 2023

Implanted central vascular access devices for intravenous administration of drugs are widely used in cancer patients who require long-term access, specific chemotherapy and parenteral nutrition. Installation of central vascular access devices solves the problem of venous access, but, unfortunately, it can lead to complications, including serious and irreversible ones. Here is a clinical case of cancer in a 49-year-old female patient who was implanted with a vascular access device for intravenous therapy. The incorrect and undiagnosed insertion of the vascular access device in the subclavian artery and also neoadjuvant polychemotherapy sessions led to myelomalacia with the subsequent development of myeloradiculopathy, the emergence and development of persistent neurological disorders. After radiological diagnosis and verification of this complication, percutaneous transluminal angioplasty with single stenting and removal of the central vascular access device was performed. The article presents complications with the insertion of central vascular access devices and discusses in detail a clinical case of complication and methods for its solution when this device is incorrectly implanted in the artery.
The Effect of Herbicides and Cultivation Systems on Rice (Oryza sativa L.) Yield
Authors: Umiyati Uum , Widayat Dedi , Natasya Kezia Putri
Published: October 2023

The rice cultivation systems commonly used by farmers are the transplanted (called ‘Tapin’) and the direct-seeded (called ‘Tabela’) system. The Tabela system has many advantages over the Tapin system but has a weakness: the increase in weed population due to water conditions during transplantation. Therefore, weed management is necessary to increase rice yields. One way to control weeds is by applying herbicides. Using a single active ingredient herbicide continuously increases the chances for weeds to develop resistance against these active ingredients. Therefore, mixing herbicides with different active ingredients can be an alternative to improve weed management. This study aims to determine the effect of weed control and cropping systems to suppress weeds and provide the highest growth and rice yield. The research was conducted at the Agricultural Training and Development Research Center (Sanggar Penelitian Latihan dan Pengembangan Pertanian [SPLPP]) of the Faculty of Agriculture, Universitas Padjadjaran, Ciparay, Bandung Regency. This research was designed as a separate plot design with ten treatments and three replications with the main plot of cropping system and subplots of weed control. Weed management treatments consisted of bensulfuron-methyl 12% and bispyribac-sodium 18%; penoxsulam 15 g/L and pretilachlor 385 g/L; cyhalofop-butyl 100 g/L; manual weeding; and untreated control. Results that showed significant differences were tested using Duncan's test (DMRT) with α = 5%. Results showed that the Tabela system combined with bensulfuron-methyl 12% and bispyribac-sodium 18% suppressed weed growth and provided good growth and rice yield.
Geranium Aralia, Polyscias guilfoylei (W. Bull) L.H. Bailey), Leaf Extract Toxicity against Melon Fly, Zeugodacus cucurbitae Coquillett
Authors: Rachmawati Jeti , Martono Edhi , Trisyono Y. Andi
Published: October 2023

Zeugodacus cucurbitae Coquillett is one of the most detrimental pests that mostly attack family Cucurbitaceae. Control over this pest often uses insecticides, and one of the plants with the potentiality to be used as source of insecticide is Polyscias guilfoylei. This research aimed to study the influence of P. guilfoylei leaf extract application upon Z. cucurbitae mortality and to determine the LC50 value. The research was conducted at Pest Invertebrate Plant Pest Science Laboratory, Department of Plant Protection, Faculty of Agriculture, Universitas Gadjah Mada. The toxicity test was done using contact, oral and residue methods upon ethanol and n-hexane extracts with 0; 1.25; 2.50; 5.00; 10.00; and 20.00% concentrations. The research used randomized group design with six replications. The parameters observed were the number of dead melon fly at 72 hours after the treatment and LC50 value of each extract. The data were analyzed using Probit analysis via 1.02 version of Lenora software Polo Plus. The result shows that ethanol and n-hexane extracts of P. guilfoylei leaf using oral and residue methods affected Z. cucurbitae mortality. However, in contact method, ethanol and n-hexane extracts of P. guilfoylei leaf did not affect Z. cucurbitae mortality. LC50 values of ethanol extract using oral and residual methods were 6.168% and  3.658%, respectively. LC50 values of n-hexane extract using oral and residual method reached 5.311% and 6.607%, respectively. This research shows that ethanol and n-hexane extracts of P. guilfoylei leaf contain secondary metabolites that are toxic for melon fly Z. cucurbitae.
Research on the External Communication of Chinese Culture Empowered by Short Videos in Rural China -- Take the Short Video Content of YouTube Platform as an Example
Authors: Yang Jialing , Shi Jingyuan , Yu Lin
Published: October 2023

Using YouTube as the platform and rural short videos as the entry point, this study investigates how Chinese rural short videos empower the external dissemination of Chinese culture on the YouTube platform. By using comparative analysis and content analysis research methods to select samples and construct categories, the aim is to compare rural and non rural themed Chinese short videos, as well as the similarities and differences in text structure and symbol types between Chinese rural short videos and foreign rural short videos, to analyze the empowerment of rural elements combined with different themes, and to summarize the dissemination content characteristics of Chinese rural short videos that have successfully gained popularity on the YouTube platform.
On Kitty’s Growth in The Painted Veil from the Perspective of Feminism
Authors: Yasi Song , Yanfang Hou
Published: October 2023

The Painted Veil, serving as one of the most famous classics of the well-known English writer, Willian Somerset Mangham, mainly aims to talk about the heroine’s awakening of self-consciousness under the society at that age. Using his own special writing style, the writer portrayed a vivid and realistic heroine---Kitty, who finally became world famous and made a significant growth in a spiritual level. In this novel, Kitty’s social and family conditions were influenced by her birthplace, marriage and specular experience. After a broken marriage and miserable love affair relationship with John, Kitty grew a lot and saw the value of life profoundly, and she longed for a freedom away from the constraint of women physically and spiritually. Under the respective of feminism, this thesis is designed to take an analysis of Kitty, the root cause of Kitty’s former position as a female, and Kitty’s hard work in the process of breaking away from the status of traditional female. This thesis includes five parts. The first part leads a generalization of the author as well as the Painted Veil. The second part is designed to generalize the development of feminism and its connotation. The third part aims to analyze the cause of Kitty’s former position, as well as the process of Kitty’s growth influenced by feminism. The fourth part explores the calling of Kitty under her cognitive growth in the influence of feminism. The fifth part is the conclusion.
Химико-­аналитический центр «Арбитраж». От момента создания до настоящего времени
Authors: Максакова И.Б.
Published: October 2023

Химико-­аналитический центр «Арбитраж» (далее – ХАЦ «Арбитраж») – многопрофильная аналитическая лаборатория, более 20 лет функционирующая на базе ФГУП «ВНИИМ им. Д. И. Менделеева». Основными направлениями деятельности являются работы, связанные с аналитическим сопровождением исследований в области мониторинга и охраны окружающей среды, безопасности пищевой продукции и сырья; испытания (в том числе для целей сертификации), паспортизация опасных отходов, разработка методик измерений, разработка национальных и межгосударственных стандартов, экспертные и арбитражные исследования. В область аккредитации ХАЦ «Арбитраж» включены более 100 методик измерений, пригодных, в том числе, для выполнения измерений и контроля в сфере государственного регулирования. Это единственная в России лаборатория, аккредитованная на исследования пробы неизвестного состава. Штат ХАЦ «Арбитраж» составляют специалисты с образованием в области химии, физики, экологии, метрологии. Центр оснащен современным аналитическим оборудованием для проведения исследований в области органической и неорганической химии (газовая и жидкостная хроматография и хромато / масс-спектрометрия, термогравиметрический анализ, ионная хроматография и капиллярный электрофорез, атомно-­эмиссионная спектрометрия, масс-спектрометрия с ИСП, спектрофотометрия, флуориметрия и т. д.).
Development and Evaluation of Microemulsion Formualatons of Valsartan for Solubility Enhancement
Authors: Kumari Pawan , Kumar Kapil , Joshi Aparna , Chauhan Vaishali , Rajput Vaishali
Published: October 2023

Microemulsions have attracted considerable amount of interest as potential drug delivery vehicles largely due to their simple method of preparation, stability and their abilities to incorporate a wide range of drugs of varying solubility. O/W microemulsion is expected to increase the solubility by dissolving low water solubility compounds into its dispersed phase and to enhance the oral bioavailability by protecting the drug increasing the rate of absorption and wettability due to surfactants induced permeability changes and smaller droplet size (< 100 nm) and most importantly able to target lymphatic system. 

In the present study, the drug delivery system contains Valsartan, a hydrophilic component, a lipophillic component, surfactants and co-surfactants. The objective is to provide an increased release of valsartan and increased bioavailability of valsartan. Prepared microemulsion formulations by phase-titration method were evaluated for viscosity, drug content, thermodynamic stability studies and in-vitro dissolution. Resultant microemulsion optimized formulation (ME5) shows drug release (88.2±0.16%.%). Hence, micro-emulsion of valsartan was successfully developed and evaluated.

Keywords: Microemulsion, Valsartan, solubility, evaluation.
Pengaruh Pelatihan dan Lingkungan Kerja Terhadap Kinerja Karyawan Villas
Authors: Arizona Putu Agus Billy Erlangga , Sudarmawan I Wayan Eka , Paramita Putu Dian Yuliani
Published: October 2023

Pesatnya perkembangan sumber daya manusia di bidang pariwisata, khususnya perhotelan dibutuhkan ketrampilan, pendidikan dan pengalaman untuk mengetahui kualitas sumber daya manusia. Saat ini terjadinya penerununan kualitas kinerja karyawan disebabkan oleh kurangnya pelatihan dan juga dukungan lingkungan kerja sehingga menyebabkan kualitas kerja menurun. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner, wawancara, dan dokumentasi. Teknik analisis yang digunakan dalam penelitian ini meliputi : uji validitas dan reabilitas, uji normalitas, uji multikolinieritas, uji heterokedastisitas, analisis regresi linier berganda, uji F, uji T dan analisis koefisien determinasi. Hasil penelitian dan pembahasan menyimpulkan bahwa terdapat pengaruh positif yang signifikan antara pelatihan dan lingkungan kerja terhadap kinerja karyawan, secara parsial sebesar 86% dan sisanya 14% adalah pengaruh lain yang tidak diteliti dalam penelitian ini. Dengan merujuk pada hasil penelitian ini maka pihak manajemen diharapkan konsisten untuk melakukan pelatihan dan penyediaan lingkungan kerja yang mendukung guna meningkatkan kinerja karyawan.
 
The rapid development of human resources in the field of tourism, especially hospitality requires skills, education and experience to determine the quality of human resources. Currently, the decline in the quality of employee performance is caused by a lack of training and support from the work environment, causing the quality of work to decline. Data collection techniques used in this study were questionnaires, interviews, and documentation. The analytical techniques used in this study include: validity and reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, F test, T test and analysis of the coefficient of determination. The results of the research and discussion concluded that there was a significant positive effect between training and work environment on employee performance, partially 86% and the remaining 14% were other influences not examined in this study. By referring to the results of this study, the management is expected to be consistent in conducting training and providing a supportive work environment to improve employee performance.
Russia and China: current problems of trade interactions and the long-term prospects for economic cooperation
Authors:   The Economic Research Institute, FEB RAS, Izotov D. A.
Published: October 2023

The study is devoted to the analysis of features and current problems of trade and economic interactions between Russia and China during the COVID-19 pandemic and sanctions against the Russian economy. Based on this analysis, the author identified possibility of cooperation between the economies. It was found that for 2022, China's customs data was reliable for determining the value of Sino-Russian trade. Differentiated response in the costs of transporting goods between these countries during the pandemic was determined: invariant - from China to Russia; more than doubling costs – from Russia to China. The pandemic and sanctions contributed to an increase in exports from China to Russia. It was revealed that the main source of increasing imports from Russia to China was fuel and energy goods, due to an increase in prices and volumes of supplies. At the same time, for the Russian companies, redirection of goods to China was forced, and their subsequent expansion of these goods into the Chinese market requires significant investments. Along with the existing endogenous and exogenous risks, for the Russian companies targeting the Chinese market could generate negative effects from monopsony, as well as a decrease in export revenue. In the future, we can expect: an increase in supplies to Russia by the regional-level Chinese companies, an increase of cross-border trade and a reduction in mutual tariff barriers; development of the Chinese market by Russian business, as well as attracting Chinese investment and expanding settlements in national currencies.
Exploring environmental, social, and governance and bank performance in the Gulf Cooperation Council region
Authors: Michael Jaywant , Awad Antoine B. , Khalaf Bashar Abu
Published: October 2023

Corporate strategies today are shaped by the increased importance given by companies, investors, and regulators to environmental, social, and governance (ESG) activities. This paper empirically investigated the impact of ESG on the performance of banks in the Gulf Cooperation Council (GCC) region by collecting and analyzing the data of 29 banks located in the six GCC countries — namely the United Arab Emirates (UAE), Kuwait, Qatar, Oman, and Saudi Arabia. It studies data for the period 2010–2022 collected from the Refinitiv Eikon platform. Applying the ordinary least squares (OLS) and panel regression (fixed and random effect) techniques, it examines the impact of ESG on the performance of these banks. The significant Hausman test favored using the fixed effect results. The results suggest that a bank’s size positively influences its performance. The larger the bank the more diverse its ESG activities and the better its performance. Additionally, ESG and asset quality have a significant negative correlation to performance, implying a lower asset quality indicates higher loan loss provision and leads to lower financial performance. Finally, the results also suggest banks are overinvesting in ESG to comply with the latest standards set by investors and regulators.
Outcomes of Tricuspid Regurgitation After Lead Extraction
Authors: Shanafelt Colby , Middour Thomas G. , Ibrahim Rand , Leal Miguel , Lloyd Michael , Shah Anand , Westerman Stacy B. , El-Chami Mikhael , Merchant Faisal M. , Bhatia Neal
Published: October 2023

Background: Transvenous leads have been implicated in tricuspid
valve (TV) dysfunction, but limited data are available regarding the
effect of extracting leads across the TV on valve regurgitation.
Objective: The aim of this study is to quantify tricuspid
regurgitation (TR) before and after lead extraction and identify
predictors of worsening TR. Methods: We studied 321 patients
who had echocardiographic data before and after lead extraction. TR was
graded on a scale (0=none/trivial, 1=mild, 2=moderate, 3=severe). A
change of > 1 grade following extraction was considered
significant. Results: A total of 321 patients underwent
extraction of a total of 338 leads across the TV (1.05 ± 0.31 leads
across the TV per patient). There was no significant difference in
average TR grade pre- and post-extraction (1.18 ± 0.91 vs. 1.15 ± 0.87;
p=0.79). TR severity increased after extraction in 84 patients, but was
classified as significantly worse (i.e. > 1 grade change in
severity) in only 8 patients (2.5%). Use of laser lead extraction was
associated with a higher rate of worsening TR post-extraction (44.0%
vs. 31.6%, p=0.04). Conclusion: In our single-center analysis,
extraction of leads across the TV did not significantly affect the
extent of TR in most patients. Laser lead extraction was associated with
a higher rate of worsening TR after extraction.
Identification of Potential Binding Region of Annexin II and Dengue Virus Envelop Glycoprotein
Authors: Aliyu Isah Abubakar , Chong Wei Lim , Lee Vannajan Sanghiran , Yee Chee Hui
Published: October 2023

The tissue tropism of a virus is a key determinant of viral
pathogenicity which is often modulated by the presence or absence of
appropriate molecules on the surface of a host cell that can be used by
the virus to gain entry into that cell. Annexin II was seen to interact
with dengue virus (DENV) and enhanced infection. Herein, we aimed to
explore this interaction as a potential target for the design of
anti-DENV therapeutics. We demonstrated annexin II extracellular
translocation in Vero cells upon exposure to DENV, extracellular and
intracellular colocalization assays as well as co-immunoprecipitation
assay were performed to further confirmed protein interaction. Molecular
docking and molecular dynamic (MD) simulation were employed to identify
the interaction sites. The result showed extracellular translocation of
annexin II upon DENV exposure to the cell, the result further showed
annexin II colocalizing with DENV E-glycoprotein extracellularly and
intracellularly. Furthermore, the result of co-immunoprecipitation assay
shows DENV E glycoprotein pulling down annexin II, and the result of
molecular docking showed strong interaction between the two proteins. MD
simulations has proposed the binding of two regions of annexin II (i)
Y274-K280 and (ii) K369-Q327 with BR3 E glycoprotein of DENV2 (residue
380-389), with potential of infections abrogation upon inhibition.
Environmental DNA unveils deep phylogeographic structure of a freshwater fish
Authors: Yatsuyanagi Tetsu , Kanbe Takashi , Fujii Kazuya , Inoue Shouko , Araki Hitoshi
Published: October 2023

Phylogeography bears an important part in ecology and evolution.
However, current phylogeographic studies are largely constrained by
limited numbers of individual samples. Using the newly developed
environmental DNA (eDNA) assay for phylogeographic analyses, this study
provides detailed information regarding the history of Siberian stone
loach Barbatula toni, a primary freshwater fish across the whole
range of Hokkaido, Japan. Based on an eDNA metabarcoding on 293 river
water samples, we detected eDNA from B. toni in 189 rivers. Among
the B. toni eDNA-positive sample set, 51 samples were chosen to
implement the Barbatula-specific eDNA assay on a fine scale with
the goal of determining the phylogeographic pattern. As a result, two
regionally restricted, genetically distinct lineages of the species were
revealed. According to a molecular clock analysis, they have been
genetically isolated for at least 1.5 million years, suggesting their
ancient origin and colonization of Hokkaido, presumably in the glacial
periods. These results demonstrate how freshwater fishes can alter their
distributions over evolutionary timescales and how eDNA assay can deepen
our understanding of phylogeography.
The Otolaryngology consultant workforce in England: a survey update, and future repercussions
Authors: Lee Jonathan , H Nieto , C Hall , McDermott Ann-Louise
Published: October 2023

Introduction Effective medical staffing is pivotal for a
successful healthcare system, demanding strategic planning to ensure a
high-quality service. Although the UK’s doctor to population ratio has
improved over time, it remains below global averages. The COVID-19
pandemic has exacerbated existing challenges, resulting in an
unprecedented NHS waiting list with Ear, Nose, and Throat (ENT)
surgeries ranking third highest in waiting times amongst all
specialties. Methods This study utilized a national jotform
survey to gather data from ENTUK members, primarily focusing on
consultant staffing within ENT departments across the UK. Additional
information collected encompassed registration status, part-time roles,
gender, vacancies, locum roles, associate specialists, registrars and
other junior doctors, and advanced nurse practitioners. When survey
responses were inadequate, direct communication was established with
departmental consultants or secretaries, followed by Freedom of
Information requests as necessary. All data were compiled using
Microsoft Excel. Results Among the 65 responses to the ENTUK
survey, 53 individual trusts were identified. These included 41 English
acute trusts, with supplementary participation from Scotland, Wales, and
Northern Ireland. Data from 749 consultants across 115 English acute
trusts were collected in combination with a Freedom of Information
request. Conclusion Despite an increased number of ENT
consultants, the persistence of unfilled posts coincides with mounting
waiting lists. The pandemic’s effects, including early retirements and
part-time roles, emphasise the urgency of expanding training positions
to counterbalance these shifts. Local and national interventions are
essential to fortify and diversify the ENT workforce through a variety
of strategies.
Effectual of Thermographic Diagnosis at Equine Medial Patellar Ligament Tear
Authors: Dogan Elif , Deniz Omer , Dellalbası Ayse Basak
Published: October 2023

Different techniques are used in the diagnosis of medial patellar
ligament tear in horses along with ultrasonography, which is frequently
used. This study investigates the use of thermography, a non-invasive,
cost-effective and portable diagnostic tool, in a rare case of medial
patellar ligament tear in horses. An 11-year-old German jumping horse
with hindlimb lameness was examined before and after training using
clinical evaluation, ultrasonography, and thermography. Temperature
changes in different anatomical regions differed with the activity level
of the horse. The cranial surface of the stifle joint showed elevated
temperatures at rest, signifying the medial patellar ligament’s struggle
to absorb quadriceps forces. As the horse trained, temperatures on the
cranial and lateral surfaces increased, indicating increased loading.
After rigorous training, load-sharing occurred between the cranial and
caudal surfaces of the joint and the quadriceps muscle. Temperature
changes on specific joint surfaces and the quadriceps muscle, as
captured by thermography, can indicate injury severity and help
clinicians suspect ligament tears even without access to
ultrasonography. This study is among the first to explore medial
patellar ligament tears and suggests the potential of thermography as a
diagnostic method in equine stifle joint injuries. However, this
research marks a promising step towards improved equine diagnostics,
particularly in field conditions where other diagnostic methods may be
impractical.
Utilizing Neural Radiance Fields (NeRFs) Understand Nutrient Stress Phenotypes in 3D
Authors: Swartz Landon , Palaniappan Kannappan , Mendoza-Cozatl David
Published: October 2023

In precision agriculture and plant biology, monitoring nutrient stress
in crops is of paramount importance for ensuring optimal yield and
resource utilization. However, nutrient stress phenotypes can be
nuanced, subtle, and display in a variety of ways. We propose using
Neural Radiance Fields (NeRFs) for the organized reconstruction of plant
structures to observe the changes of plant structure and color under
nutrient stress.

Neural Radiance Fields, a cutting-edge technique in computer vision,
leverage neural networks to model complex high-frequency geometry
directly from 2D images, offering high-fidelity reconstructions. This
methodology holds immense potential for plant imaging, as it allows for
the creation of detailed and organized 3D models that can capture subtle
alterations in plant morphology associated with nutrient stress
responses.

The proposed methodology involves the acquisition of high-resolution
images of plants under different nutrient conditions. These images are
inputted to the NeRFStudio Nerfacto implementation, a NeRF model
that is a aggregation of many different existing models. A 3D
reconstruction of the scene is outputted from the model and can be
further reduced to a point cloud containing point locations, colors, and
normals. Phenotypic traits are then calculated from the point clouds.
The reconstructed plant models enable the quantitative analysis of
morphological changes associated with nutrient stress. This includes
alterations in leaf size, branching patterns, and overall plant
geometry. The utilization of NeRFs allows for non-destructive
monitoring, offering a significant advantage over traditional methods
that may be labor-intensive or invasive.

This research not only contributes to the field of precision agriculture
but also presents a powerful tool for plant biologists to deepen their
understanding of how nutrient stress impacts plant architecture. The
insights gained from this approach have the potential to inform
precision nutrient management strategies, leading to more sustainable
and efficient agricultural practices.
Integrating ESG into the Accounting Curriculum: Insights from Accounting Educators
Authors: Simmons Valerie , Serafin Amanda , Stampone Ashley , Rayeski Linette A.
Published: October 2023

This study examines the current state of environmental, social, and governance (ESG) accounting education in university settings. We survey 452 accounting faculty to better understand how, when, and where ESG components are being integrated into the accounting curriculum, the current state of ESG integration, and implementation challenges. We find that few accounting departments have formally integrated ESG components into the accounting curriculum, although numerous faculty members have taught ESG topics through their own initiative. Results show that many accounting educators recognize the need for ESG instruction but lack the necessary resources and support. Survey findings reveal faculty perspectives regarding where and how ESG should be taught, implementation strategies, possible challenges, and resources needed. We provide an overview of the current ESG reporting environment, the position of the Association to Advance Collegiate Schools of Business, the status of the Uniform CPA Exam, and current ESG instructional resources.
Incidence of Type 1 Diabetes in Relation to Exposure to Rotavirus Infections in Pre- and Postvaccine Birth Cohorts in Finland
Authors: Parviainen Anna , But Anna , Sund Reijo , Arffman Martti , Siljander Heli , Knip Mikael
Published: October 2023

OBJECTIVE

To explore the incidence of type 1 diabetes in children in relation to exposure to rotavirus infections.

RESEARCH DESIGN AND METHODS

A nationwide register-based ecological study on the 1995–2015 birth cohorts in Finland compared those born before and after the national implementation of the rotavirus vaccine in 2009.

RESULTS

When the prevaccine 2001–2005 birth cohorts were compared with the postvaccine birth cohorts, the number of children exposed to rotavirus infection by the age of 5 years decreased from 2,522 per 100,000 children (2.5%) to 171 per 100,000 children (0.2%), while the incidence of type 1 diabetes in those aged <5 years decreased from 71.5 to 54.4 per 100,000 person-years (incidence rate ratio 0.79, 95% CI 0.71–0.86).

CONCLUSIONS

At the population level, a decrease in exposure to rotavirus infections was associated with a decrease in the incidence of type 1 diabetes in young children.
Minat Berinvestasi di Pasar Modal : Pengetahuan, Modal Minimal dan Risiko
Authors: Ni Putu Yeni Astiti  , Rusdi Taupik , Gama Agus Wahyudi Salasa
Published: October 2023

In this era of globalization, the interest in investing is increasing. This is due to the awareness of increasing investment among students, and also the increasing development of technology, which has an impact on increasing ease and speed in making investments through the technology media. The research aims to test and obtain empirical evidence of the impact of investment knowledge, minimum investment capital, and investment risk on student interest in investing in capital markets. Populations in this study are Students of the Faculty of Economics and Business Prodi Management Force 2017 financial concentration University of Mahasaraswati Denpasar. The sample in this study consisted of 60 people determined based on the simple random sampling method. The type of data in this study is the primary data obtained from the results of the dissemination of the questionnaire. The analytical technique used is the double linear regression analysis technique. Research results show that knowledge of investment, minimum investment capital has a positive and significant impact on the interest of students to invest in the capital market. Investment risks have a negative and significant impact on student interest in investing in the capital market. Further research could develop this research using other variables that theoretically have an impact on investment interest
Pengaruh Disrupsi Digital Menggunakan Content Marketing Terhadap Keputusan Pembelian Produk pada Umkm di Kota Denpasar
Authors: Widnyani Ni Made , Astitiani Ni Luh Putu Surya
Published: October 2023

The purpose of making this article is to find out how digital disruption using content marketing influences the purchasing decisions of MSME products in Denpasar City. There are several things that can influence the decision to purchase a product, but there are factors that are rarely measured, namely digital disruption using content marketing. This article includes a quantitative study with the obtained from the questionnaire. The samples used were 99 samples. Data analysis in this study used the SmartPLS program. The research results show that digital disruption has a significant positive effect on the creation of MSME content marketing in Denpasar City. Digital disruption also has a significant positive influence on product purchasing decisions for SMEs in Denpasar City, and in mediation, content marketing has a significant positive influence on purchasing decisions for SMEs products in Denpasar City.
Pengaruh Sumber Daya Manusia, Ineffective Monitoring, Dan Perilaku Tidak Etis Terhadap Kecenderungan Kecurangan Akuntansi Pada Bumdes Se-Kecamatan Sawan
Authors: Yasa I Kadek Arianta , Sujana Edy
Published: October 2023

Tujuan dilakukannya penelitian ini adalah untuk mengetahui pengaruh sumber daya manusia, ineffective monitoring, dan perilaku tidak etis terhadap kecenderungan kecurangan akuntansi pada bumdes se-kecamatan sawan. Penelitian ini menggunakan rancangan penelitian kuantitatif dengan menggunakan instrumen pengumpulan data berupa kuesioner. Adapun populasi yang digunakan adalah seluruh pegawai yang bekerja di Bumdes Se-Kecamatan Sawan sejumlah 137 orang. Penentuan sampel menggunakan metode purposive sampling dengan kriteria responden adalah kepala bumdes, sekretaris, dan bendahara. Analisis data pada penelitian ini menggunakan analisis deskriptif, pengukuran variabel, uji kualitas data, uji asumsi klasik, analisis regresi linier berganda, dan uji hipotesis dengan menggunakan SPSS. Hasil penelitian menunjukkan bahwa variabel sumber daya manusia berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan akuntansi, ineffective monitoring, dan perilaku tidak etis berpengaruh positif dan signifikan terhadap kecenderungan kecurangan akuntansi.
Pengaruh Penerapan Green Accounting, Intellectual Capital,Kepemilikan Manajerial dan Manajemen Laba Terhadap Kinerja Keuangan pada Perusahaan Pertambangan
Authors: Yulianingsih Ni Made , Wahyuni Made Arie
Published: October 2023

Tujuan dilakukannya penelitian ini adalah untuk mengetahui pengaruh penerapan green accounting, intellectual capital, kepemilikan manajerial dan manajemen laba terhadap kinerja keuangan pada perusahaan pertambangan. Penelitian ini menggunakan pendekatan kuantitatif dengan instrumen pengumpulan data berupa data sekunder yaitu berupa laporan keuangan tahunan perusahaan pertambangan pada Bursa Efek Indonesia periode 2017-2021. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling. Jumlah perusahaan yang memenuhi kriteria adalah 12 perusahaan dari 47 populasi, dengan 5 tahun rentang pengamatan sehingga jumlah total sampel yang dianalisis berjumlah 60. Analisis data yang digunakan pada penelitian ini adalah analisis statistik deskriptif, uji asumsi klasik dan uji hipotesis dengan menggunakan SPSS Versi 26. Penelitian ini mendapatkan hasil dari masing-masing variabel yaitu green accounting, intellectual capital, kepemilikan manajerial dan manajemen laba berpengaruh positif terhadap kinerja keuangan perusahaan pertambangan.
Profitabilitas dan Ukuran Perusahaan Pada Agresifitas Pajak dengan Good Corporate Governance Pasca Pandemi Covid 19
Authors: Aryasa I Putu Gde Chandra Artha , Putra I Nyoman Wijana Asmara
Published: October 2023

Abstrak

Penelitian ini mempunyai tujuan mencari tau hubungan profitabilitas dan ukuran perusahaan terhadap agresifitas pajak dengan good corporate governance sebagai pemoderasi pada perusahaan consumer goods Indonesia. Sampel penelitian yang berjumlah 76 adalah perusahaan consumer goods di tahun 2020 dan 2021. Data kuantitatif dalam penelitian ini adalah data hasil tabulasi data tahunan perusahaan consumer goods Bursa Efek Indonesia (BEI). Teknik analisis data yang digunakan dalam penelitian ini adalah moderated regression analisys (MRA). Temuan penelitian menunjukkan (1) Profitabilitas berpengaruh pada agresivitas pajak, (2) Ukuran perusahaan berpengaruh pada agresivitas pajak, (3) Good Corporate Governance memoderasi pengaruh hubungan profitabilitas terhadap agresifitas pajak, (4) Good Corporate Governance memoderasi pengaruh hubungan ukuran perusahaa terhadap agresifitas pajak.

Kata Kunci: Profitabilitas, Ukuran perusahaan, Agresifitas Pajak, Good Corporate Governance.
Pengaruh Sistem Pengendalian Internal, Standar Akuntansi Pemerintah, Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan (Studi Pada Organisasi Perangkat Daerah Kabupaten Buleleng Tahun 2017-2021)
Authors: Ariada Made , Darmawan Nyoman Ari Surya
Published: October 2023

Abstrak

Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh sistem pengendalian internal terhadap kualitas laporan keuangan, pengaruh standar akuntansi pemerintah terhadap kualitas laporan keuangan, dan kompetensi sumber daya amnusia terhadap kualitas laporan keuangan. Lokasi penelitian ini adalah (OPD) Organisasi Perangkat Daerah di Kabupaten Buleleng. Populasi dalam penelitian ini adalah pegawai bagian akuntansi atau penatausahaan keuangan di OPD Kabupaten Buleleng. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Berdasarkan metode ini maka diperoleh sampel sejumlah 108 orang. Kuesioner yang didistribusikan sejumlah 108 buah dan yang kembali sejumlah 108 buah. Adapun uji statistik yang digunakan dalam penelitian ini adalah uji kualitas data, uji asumsi klasik, dan pengujian hipotesis. Uji kualitas data terdiri dari uji validitas dan reliabilitas. Kemudian, uji asumsi klasik terdiri dari uji normalitas, uji multikolinieritas, dan uji heteroskedastisitas. Pengujian hipotesis terdiri dari analisis regresi linier berganda, uji t dan koefisien determinasi. Hasil penelitian ini menyatakan bahwa bahwa sistem pengendalian iternal berpengaruh positif signifikan terhadap kualitas laporan keuangan pemerintah daerah, dengan hasil analisis yang menunjukkan bahwa sistem pengendalian internal memiliki nilai signifikansi uji t sebesar 0,000. Standar akuntansi pemerintah berpengaruh positif siginifikan terhadap kualitas laporan keuangan pemerintah daerah, dengan hasil analisis yang menunjukkan bahwa standar akuntansi pemerintah memiliki nilai signifikansi uji t sebesar 0,036. Kompetensi sumber daya manusia berpengaruh positif signifikan terhadap kualitas laporan keuangan pemerintah daerah, dengan hasil analisis yang menunjukkan bahwa kompetensi sumber daya manusia memiliki nilai signifikansi uji t sebesar 0,034.Kata Kunci : sistem pengendalian internal, standar akuntansi pemerintah, kompetensi sumber daya manusia, kualitas laporan keuangan.
Pengaruh Risk Based Bank Rating Terhadap Kinerja Keuangan Pada Bank BUMN yang Terdaftar di Bursa Efek Indonesia
Authors: Naomi Regina Aprilian , Sinarwati Ni Kadek
Published: October 2023

Penelitian ini bertujuan untuk mengetahui pengaruh Risiko Kredit yang diukur dengan Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), Rentabilitas (Earning) yang diukur dengan Net Interest Margin (NIM), Permodalan (Capital) yang diukur dengan Capital Adequacy Ratio (CAR) terhadap Return On Asset (ROA) pada Bank BUMN yang Terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kuantitatif. Jenis data yang digunakan adalah data sekunder. Populasi yang digunakan yaitu semua Bank BUMN Indonesia yang telah terdaftar di Bursa Efek Indonesia tahun 2013 hingga 2022 berjumlah 4 bank. Teknik pengambilan sampel yang digunakan adalah sampling jenuh yaitu Bank BNI, Bank BRI, Bank BTN, dan Bank Mandiri. Teknik analisis datanya menggunakan teknik analisis regresi linier berganda, pengolahannya dengan bantuan software SPSS V.25.0. Hasil yang diperoleh menunjukkan bahwa Non Performing-Loan, Good Corporate Governance, dan Capital Adequacy Ratio secara parsial berpengaruh negatif dan signifikan, untuk Net Interest Margin secara parsial berpengaruh positif signifikan terhadap Return On Asset. Sedangkan Loan to Deposit Ratio secara parsial tidak berpengaruh terhadap Return On Asset.
Pengaruh Sifat Machiavellian, Love Of Money, Sistem Pengendalian Internal Dan Religiusitas Terhadap Kecurangan (Fraud) Oleh Pegawai Di Lpd Se-Kabupaten Gianyar
Authors: Damayanti Anak Agung Ayu Mas , Astawa I Gede Putu Banu
Published: October 2023

Abstrak

Penelitian ini bertujuan untuk mengetahui pengaruh Sifat Machiavellian, Love of Money, Sistem Pengendalian Internal, dan Religiusitas Terhadap Kecurangan (Fraud) oleh Pegawai di LPD Se-Kabupaten Gianyar. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari kuesioner dan diukur menggunakan skala likert. Populasi dalam penelitian ini adalah seluruh pegawai pada LPD di Kabupaten Gianyar. Teknik pengambilan sampel pada penelitian ini menggunakan metode purposive sampling. Dengan menggunakan sampel sejumlah 324 orang responden yang terdiri dari pegawai di LPD se-Kabupaten Gianyar. Analisis data dalam penelitian ini menggunakan analisis deskriptif, uji kualitas data, uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis dengan bantuan program SPSS versi 25.0. Hasil penelitian ini menunjukkan bahwa : (1) sifat machiavellian berpengaruh positif terhadap kecurangan (fraud), (2) love of money berpengaruh positif terhadap kecurangan (fraud), (3) sistem pengendalian internal tidak berpengaruh terhadap kecurangan (fraud), dan (4) religiusitas berpengaruh negatif terhadap kecurangan (fraud).

Kata Kunci : sifat machiavellian, love of money, sistem pengendalian internal, religiusitas dan kecurangan (fraud)
Pengaruh Return On Asset, Produk Domestik Bruto Dan Earning Per Share Terhadap Harga Saham Pada Perusahaan Yang Terdaftar Di Indeks LQ45
Authors: Agus Arya Adi Putra I Gede , Adiputra I Made Pradana
Published: October 2023

The purpose of this research is to test whether the return on assets, gross domestic product, earnings per share affect the stock prices by testing partially. This research is a quantitative and descriptive research. The population used in this research are all companies listed on the LQ45 index with 3 years of observation, namely from 2019-2021. The amount of population in this research are 45 companies and samples that fulfill the criteria according to purposive sampling are 29 companies. The data analysis technique used is multiple linear regression analysis. The results of the analysis showed that, (1) return on assets have no effect of stock prices in companies listed on the LQ45 index, (2) gross domestic product have no effect on stock prices in companies listed on the LQ45 index, (3) earnings per share have a significant effect on stock prices in companies listed on the LQ45 index

Keywords : Return On Assets, Gross Domestic Product, Earnings Per Share, Stock Prices
ADAPTIVE EFFORTS AND IMPLEMENTATION OF THE PENAHELIX MODEL IN THE DEVELOPMENT AND SUSTAINABILITY OF MSMEs IN PENGLATAN VILLAGE DURING THE SARS COV-2 PANDEMIC.
Authors: Dewi Putu Eka Dianita Marvilianti , Devi Sunitha , Masdiantini Putu Riesty
Published: October 2023

AbstractThe decline in the productivity level of MSMEs is caused by the global impact of the Covid-19 pandemic, the MSME sector most affected is MSME engaged in the food industry. The purpose of this mini research is to examine how the adaptive efforts and implementation of the pentahelix model are carried out by MSME engaged in the food industry in Penglatan Village to survive and develop businesses sustainably in the midst of a pandemic situation. The research method used is descriptive qualitative method by conducting separate interviews with MSME owners. This study uses the concept of the pentahelix model with the results of the analysis of adaptive efforts and the implementation of the pentahelix model. MSMEs that are able to survive and are still producing in the midst of a pandemic make various efforts that are adapted to the situation and market demand, adaptations made by several MSMEs are starting to sell by utilizing information technology and selling and promoting products online.

Keywords: Pentahelix Model;Adaptive Efforts;Impact of Covid-19 on MSME
PENGARUH E-COMMERCE, SISTEM INFORMASI AKUNTANSI, DAN PENGETAHUAN KEWIRAUSAHAAN TERHADAP MINAT BERWIRAUSAHA SELAMA PANDEMI COVID-19 (Studi Empiris pada Mahasiswa S1 Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jember)
Authors: Asy'Ari Auligya , Shulthoni Moch.
Published: October 2023

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh dari e-commerce, sistem informasi akuntansi, dan pengetahuan kewirausahaan terhadap minat berwirausaha selama pandemi covid-19 pada mahasiswa S1 Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jember. Penelitian ini merupakan jenis penelitian kuantitatif yang menggunakan metode pengambilan sampel purposive sampling, dimana sampel ditentukan dengan menyediakan beberapa aspek sebagai pertimbangan sehingga diperoleh jumlah sampel sebanyak 108 Responden. Proses pengambilan data dilakukan dengan penyebaran kuesioner secara daring melalui google form. Metode analisis data yang digunakan ialah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel E-commerce (X1), sistem informasi akuntansi (X2), dan pengetahuan kewirausahaan (X3) berpengaruh signifikan terhadap minat berwirausaha selama pandemi covid-19 pada mahasiswa S1 Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jember.
Penerapan ISAK 35 dalam Penyajian Laporan Keuangan Yayasan Santha Yana Pasek Buleleng
Authors: Dewi Ni Kadek Indah Praba , Herawati Nyoman Trisna
Published: October 2023

Penelitian ini bertujuan untuk mengetahui penyusunan laporan keuangan sesuai dengan ISAK 35 dan kendala yang dihadapi oleh pengurus Yayasan Santha Yana dalam menyusun laporan keuangan. Jenis penelitian yang digunakan adalah penelitian kualitatif deskriptif, dengan teknik pengumpulan data melalui wawancara, dokumentasi, dan kepustakaan. Hasil penelitian menunjukan bahwa Yayasan Santha Yana belum menerapkan ISAK 35 dalam penyajian laporan keuangan, laporan yang disajikan hanya berisi informasi menenai pendapatan, beban, dan selisih antara pendaptan dan beban. Penelitian ini menghasilkan lima laporan yaitu laporan penghasilan komprehensif, laporan perubahan aset neto, laporan posisi keuangan, laporan arus kas, dan catatan atas laporan keuangan. Kendala yang dihadapi Yayasan Santha Yana dalam menerapkan ISAK 35 pada laporan keuangan yaitu sumber daya manusia yang belum memadai, yayasan yang masih baru, dan pengurus yang ditunjuk bersifat ngayah.