bluuebunny/crossref_metadata_2025 huggingface dataset:
Multiple Adipokines Predict Dementia Severity as Measured by δ: Replication Across Biofluids and Cohorts
Authors: Royall Donald R. , Palmer Raymond F.
Published: February 2023

Background: We have explored dementia’s blood-based protein biomarkers in the Texas Alzheimer’s Research and Care Consortium (TARCC) study. Among them are adipokines, i.e., proteins secreted by adipose tissue some of which have been associated with cognitive impairment. Objective: To associate adipokines with dementia severity and replicate their association across cohorts and biofluids (serum /plasma). Methods: We used eight rationally chosen blood-based protein biomarkers as indicators of a latent variable, i.e., “Adipokines”. We then associated that construct with dementia severity as measured by the latent dementia-specific phenotype “δ” in structural equation models (SEM). Significant factor loadings and Adipokines’ association with δ were replicated across biofluids in the Alzheimer’s Disease Neuroimaging Initiative (ADNI). Results: Eight adipokine proteins loaded significantly on the Adipokines construct. Adipokines measured in plasma (ADNI) or serum (TARCC) explained 24 and 70% of δ’s variance, respectively. An Adipokine composite score, derived from the latent variables, rose significantly across clinical diagnoses and achieved high areas under the receiver operating characteristic curve (ROC/AUC) for discrimination of Alzheimer’s disease from normal controls (NC) or cases of mild cognitive impairment (MCI) and between NC and MCI. Conclusion: These results again suggest that SEM can be used to create latent biomarker classifiers that replicate across samples and biofluids, and that a substantial fraction of dementia’s variance is attributable to peripheral blood-based protein levels via the patterns codified in those latent constructs.
Associations Between Plasma Klotho with Renal Function and Cerebrospinal Fluid Amyloid-β Levels in Alzheimer’s Disease: The Chongqing Ageing & Dementia Study
Authors: Ren Jun-Rong , Wang Zhen , Cheng Yuan , He Chen-Yang , Jian Jie-Ming , Fan Dong-Yu , Shen Ying-Ying , Chen Dong-Wan , Li Hui-Yun , Yi Xu , Zeng Gui-Hua , Tan Cheng-Rong , Shi An-Yu , Chen Li-Yong , Mao Qing-Xiang , Wang Yan-Jiang , Wang Jun
Published: February 2023

Background: The kidney-brain crosstalk has been involved in Alzheimer’s disease (AD) with the mechanism remaining unclear. The anti-aging factor Klotho was reported to attenuate both kidney injury and AD pathologies. Objective: To investigate whether plasma Klotho participated in kidney-brain crosstalk in AD. Methods: We enrolled 33 PiB-PET-positive AD patients and 33 amyloid-β (Aβ)-negative age- and sex-matched cognitively normal (CN) controls from the Chongqing Ageing & Dementia Study (CADS). The levels of plasma Klotho, Aβ, and tau in the cerebrospinal fluid (CSF) were measured by enzyme-linked immunosorbent assay. Results: We found higher plasma Klotho and lower estimated glomerular filtration rate (eGFR) levels in AD patients compared with CN. The eGFR was positively associated with Aβ42, Aβ40 levels in CSF and negatively associated with CSF T-tau levels. Plasma Klotho levels were both negatively correlated with CSF Aβ42 and eGFR. Mediation analysis showed that plasma Klotho mediated 24.96% of the association between eGFR and CSF Aβ42. Conclusion: Renal function impacts brain Aβ metabolism via the kidney-brain crosstalk, in which the plasma Klotho may be involved as a mediator. Targeting Klotho to regulate the kidney-brain crosstalk provides potential therapeutic approaches for AD.
Mean-Gini portfolio selection with uncertain returns
Authors: Gao Feng , Ahmadzade Hamed , Gao Rong , Zou Zezhou
Published: February 2023

Gini coefficient is a device to characterize dispersion of uncertain variables. In order to measure variation of uncertain variables, the concept of Gini coefficient for uncertain variables is proposed. By invoking inverse uncertainty distribution, we obtain a formula for calculating Gini coefficient for uncertain variables. As an application of Gini coefficient, portfolio selection problems for uncertain returns are solved via mean-Gini models. For better understanding, several examples are provided.
Deep learning-based common skin disease image classification
Authors: Nath Sudarshan , Das Gupta Suparna , Saha Soumyabrata
Published: February 2023

Skin disease is currently considered to be one of the most common diseases in the globe. Most of the human population has experienced it at some point but not all skin illnesses are as severe as others. There are some diseases that are symptomless or show fewer symptoms. Skin cancer is a potentially fatal outcome of serious skin illnesses that might develop if they are not detected in time. Due to the fact that medical professionals aren’t always quick or reliable enough to make a proper diagnosis. There is a hefty price tag attached to employing sophisticated equipment. Therefore, we propose a system capable of classifying skin diseases using deep learning approaches, such as CNN architecture and six preset models including MobileNet, VGG19, ResNet, EfficientNet, Inception, and DenseNet. Acne, blisters, cold sores, psoriasis, and vitiligo are some of the most often seen skin conditions, thus we scoured the web resources for relevant photographs of these conditions. We have applied data augmentation methods to extend the size of the dataset and include more image variations. In the validation dataset, we achieved an accuracy rate of approx 99 percent, while in the test dataset; we achieved an accuracy rate of approx 90 percent. Our proposed method would help to diagnose skin diseases in a faster and more cost-effective way.
Increasing the localization accuracy of visual SLAM with semantic segmentation and motion consistency detection in dynamic scenes1
Authors: Shen Dong , Fang Haoyu , Li Qiang , Liu Jiale , Guo Sheng
Published: February 2023

Visual Simultaneous Localization and Mapping (SLAM) is one of the key technologies for intelligent mobile robots. However, most of the existing SLAM algorithms have low localization accuracy in dynamic scenes. Therefore, a visual SLAM algorithm combining semantic segmentation and motion consistency detection is proposed. Firstly, the RGB images are segmented by SegNet network, the prior semantic information is established and the feature points of high-dynamic objects are removed; Secondly, motion consistency detection is carried out, the fundamental matrix is calculated by the improved Random Sample Consistency (RANSAC) algorithm, the abnormal feature points are output by the epipolar geometry method, and the feature points of low-dynamic objects are eliminated by combining the prior semantic information. Thirdly, the static feature points are used for pose estimation. Finally, the proposed algorithm is tested on the TUM dataset, the algorithm in this paper reduces the average RMSE of ORB-SLAM2 by 93.99% in highly dynamic scenes, which show that the algorithm can effectively improve the localization accuracy of the visual SLAM system in dynamic scenes.
The effects of personal protective equipment on heart rate, oxygen consumption and body temperature of firefighters: A systematic review
Authors: Ramezanifar Soleiman , Shakiba Zahra , Pirposhteh Elham Akhlaghi , Poursadeghiyan Mohsen , Sahlabadi Ali Salehi
Published: February 2023

BACKGROUND: Fire extinguishing operations are carried out by firefighters equipped with personal protective equipment (PPE) in dangerous environments. Although PPE protects firefighters, it can affect many physiological parameters. OBJECTIVE: This study aimed to investigate the effects of PPE on firefighters’ heart rate (HR), oxygen consumption (OC) and body temperature (BT). METHODS: This systematic review thoroughly reviewed relevant articles in the reliable databases “Web of Science”, “Embase”, “IranDoc”, “IranMedex”, “SID”, “Magiran”, “Google Scholar”, “PubMed” and “Scopus” from 2010 to 2021. Some of the used search terms were “firefighters”, “personal protective equipment”, “heart rate” and “oxygen consumption”. RESULTS: Out of the 405 studies identified through the systematic search, 18 articles were eligible according to the Joanna Briggs Institute (JBI) checklist, among which 11 studies were conducted in North America, three in Asia, two in Europe, and two studies in Oceania. According to the review of studies, PPE increased HR, BT, and OC. The type of PPE components, the weight of the equipment, the kind of activity of firefighters, and weather conditions were among the influencing parameters on the extent of PPE’s influence on these physiological parameters. CONCLUSION: The results of the studies show that PPE separately and collectively affects the physiological parameters of HR, BT and OC. To reduce these effects, it is necessary to pay attention to several items, including the weight of PPE, the type of PPE ingredients in different weather conditions, and the type of activities of firefighters in PPE design.
Maintenance effect of corrective exercises on neck-shoulder pain and workability among office workers: A 1-year follow-up
Authors: Yaghoubitajani Zohreh , Gheitasi Mehdi , Bayattork Mohammad , Andersen Lars Louis
Published: February 2023

BACKGROUND: While positive short-term effects from corrective exercise on neck-shoulder pain (NSP) are evident, maintenance effects after cessation of the exercise remain unknown. OBJECTIVE: The objective of the present study was to assess the lasting effects of corrective exercise in NSP and workability after a year of detraining. METHODS: A cohort study with 1-year follow-up was carried out in two previous training groups (n = 24) using a self-reported paper-based questionnaire, which was completed three times (baseline, 8-week exercise, and 1-year detraining). The subjects (mean±SD age: 39.0±6.4, 38.1±8.0) responded to the Visual Analogue Scale (VAS) for NSP as the primary outcome. A single validated item from the Workability Index determined workability as the secondary outcome. Between and within-group differences of the two groups were investigated using non-parametric tests, including 12 subjects in each group. RESULTS: The results indicated that 8-week exercise improvements in NSP and mental and physical workability were largely maintained after one year of detraining. The lasting effects of NSP and physical and mental workability were statistically identified in 8-week and 1-year follow-ups. Nevertheless, it is noticeably warranted to adhere to the exercise program. CONCLUSION: The current study indicates that a brief 8-week exercise period once per year is sufficient to reduce pain and improve workability among workers. This knowledge can make exercise interventions more feasible and cost-effective for companies aiming to improve employee health.
Combined Effect of Honey, Neem (Azadirachta Indica), and Turmeric against Staphylococcus Aureus and E. Coli Isolated from a Clinical Wound Sample
Authors: Saleem Waqar , Sarfraz Beenish , Mazhar Sumaira
Published: February 2023

Antimicrobial resistance has become evident all over the world. Resistance to antibiotics has become a concern in case of a wide variety of bacterial species, both pathogenic and commensal. More recently, E. coli, pseudomonas, Staphylococcus aureus, Streptococcus, and Enterococci were found to be adversely affecting the healthcare structures of the world, particularly where acute and long-term care facilities are available.Microbial species were identified by Vitek compact-2 and MALDI-TOF, while antibiogram sensitivity was checked using Kirby Bauer disc diffusion and well diffusion method. The study used 20 wound samples from five (5) men and fifteen (15) women. Thirty-four (34) purified colonies of bacteria were created, in which 8 were E. coli and 2 were S. aureus. The effects of neem, turmeric, and honey with ethanol extracts showed the maximum zone of inhibition against clinically isolated E. coli, such as PM33C4 and AM25C4. While, methanol extract also showed the maximum zone of inhibition against PM56C4, AF34C4, and PM57C4, using disc diffusion and well diffusion methods. Correspondingly, the effect of neem, turmeric, and honey with ethanol extracts showed maximum inhibition against S. aureus. Whereas, methanol extract showed a sensitive zone of inhibition only againstPM54C1 using the disc diffusion method. Hence, it was determined that natural ingredients such as honey, turmeric, and neem are an effective alternative to antibiotics because they manifest excellent antimicrobial activity against clinical bacterial isolates.
Synthesis, Structural Elucidation, and Biological Potential of Novel Sulfonamide Drugs
Authors: Hussain Shabbir , Riaz Shakila , Rehman Hajira , Shahid Muhammad , Abbas Syed Mustansar , Abid Muhammad Amin , Javed Atif
Published: February 2023

Sulfonamides are anti-microbial and anti-inflammatory agents used widely for the treatment of infections. The current research dealt with the synthesis of four sulfonamides formed by the reaction of p-toluenesulfonyl chloride with 4-amino phenyl acetic acid, 5-amino isophthalic acid, 4-piperidine carboxylic acid, and toluidine. The respective structures of sulfonamide drugs were verified by elemental analysis (CHNS), FT-IR spectroscopy, and thermogravimetry. The elemental analysis (CHNS) data conformed to the proposed chemical composition of the products 1-4. The FT-IR spectra verified the formation of sulfonamide drugs. Thermogravimetric analysis (TGA) of data in the range of 25-800oC showed that the evolved components and residues were in good agreement with the molecular skeletons of the products. The antibacterial potential of sulfonamide drugs was evaluated against bacterial strains using the disc diffusion method. The zones of inhibition were found to be larger against Escherichia coli as compared to Bacillus Subtilis. Cytotoxicity of products was in the acceptable range of 0.3-3.1%, as compared to triton X100. It indicates the safety of these products as future medicinal drugs for human beings.
ANALISIS TINGKAT DAYA SAING EKSPOR KARET DI PROVINSI SUMATERA SELATAN
Authors: Ramadhan Syahri , Fahmi Innike Abdillah
Published: February 2023

ABSTRACTThis research was conducted to determine the export competitiveness of rubber commodities in South Sumatra Province and also to find out what factors significantly influence the volume of rubber exports in South Sumatra Province. This research was conducted in July - December 2021. The research method used was survey. The data collection method used in this study uses secondary data that has been provided by authorized institutions such as BPS for South Sumatra rubber export data, Plantation Service for rubber production data, TradeMap for world rubber export data, and the Trade Office related to this research. The data processing method used was descriptive analysis with a quantitative approach, then to calculate the level of competitiveness of rubber exports using the RCA, ISP and Multiple Linear Regression formulas. The results show that the level of competitiveness of rubber exports in South Sumatra Province has an average RCA value of 512, 621 with this large number it can be stated that South Sumatran rubber has a comparative advantage, and with an average ISP value of 0.993, it shows that Sumatran rubber commodity The South tends to be a rubber exporter. Meanwhile, the factors that significantly influence the volume of rubber exports in South Sumatra are the RCA values. ABSTRAKPenelitian ini dilaksanakan untuk mengetahui daya saing ekspor komoditi karet di Provinsi Sumatera Selatan dang juga untuk mengetahu faktor-faktor apa saja yang mempengaruhi secara signifikan terhadap volume ekspor karet di Provinsi Sumatera Selatan. Penelitian ini dilaksanakan pada bulan Juli - Desember 2021. Metode penelitian yang digunakan adalah Survey. Metode pengumpulan data yang digunakan dalam penelitian ini menggunakan data sekunder yang telah disediakan oleh lembaga yamg berwenang seperti BPS untuk data ekspor karet Sumatera Selatan, Dinas Perkebunan untuk data produksi karet, TradeMap untuk data ekspor karet dunia, dan Dinas Perdagangan yang terkait dengan penelitian ini. Metode pengolahan data yang digunakan anlisis deskriptif dengan pendekatan secara kuantitatif, selanjutnya untuk menghitung tingkat daya saing ekspor karet dgunakan rumus RCA, ISP dan Regresi Linier Berganda. Hasil penelitian menunjukan bahwa tingkat daya saing ekspor karet di Provinsi Sumatera Selatan memiliki nilai rata-rata RCA sebesar 512, 621 dengan besar angka tersebut dapat dinyatakan bahwa karet Sumatera Selatan memiliki keunggulan komparatif, dan dengan nila rata-rata ISP sebesar 0,993 menunjukan komoditi karet Sumatera Selatan cenderung sebagai pengekspor karet. Sementara itu untuk faktor-faktor yang mempengaruhi secara signifikan terhadap volume ekspor karet di Sumatera Selatan adalah nilai RCA.
CONTRIBUTING FACTORS TO THE AUDIT DELAY
Authors: Augustina Novianti , Fitriana Vita Elisa
Published: February 2023

Telah dilakukan banyak penelitian mengenai keterlambatan pelaporan audit dalam perusahaan yang terdaftar di Bursa Efek Indonesia, tetapi hasil yang diperoleh masih beragam. Oleh karena itu, penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi keterlambatan pelaporan audit tersebut, berupa ukuran bisnis, ukuran KAP, komite audit, dan kompleksitas audit sebagai variabel independen, sedangkan leverage sebagai variabel kontrol. Data berasal dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Berdasarkan metode purposive sampling, jumlah sampel yang diperoleh adalah 72 perusahaan per tahun. Dari analisis regresi linier berganda didapatkan hasil bahwa ukuran KAP berpengaruh negatif terhadap audit delay, sedangkan ukuran bisnis, komite audit, dan kompleksitas audit tidak menunjukkan pengaruh yang signifikan terhadap audit delay

Keywords:  audit, audit delay, ukuran KAP
DAMPAK ADANYA PENGARUH KEPUTUSAN ETIS BAGI AUDITOR EKSTERNAL
Authors: Khoiro Himma Tul , Susilowati Endah
Published: February 2023

The ethical dilemma that an auditor faces when carrying out an ethical decision-making process that includes decisions between limiting quality. IAI gives sanctions to KAPs that violate auditing standards, so there is a crisis of confidence for auditor careers in Indonesia. This study aims to obtain empirical evidence of the influence of audit experience, professional commitment, ethical orientation and time budget pressure on external auditors' ethical decision making. Surabaya Public Accounting Firm is an object of observation. Auditors at 47 KAP Surabaya in 2020 are the population of this study. The research sample consisted of 82 external auditors. This research method uses Simple Random Sampling. Generalized Structured Component Analysis (GeSCA) is the technique of this research. The output results of this study explain that audit experience, professional commitment, ethical orientation and time budget pressure influence external auditors' ethical decision making.

Keywords: Audit, Commitment, Ethics, Budget, Ethics.
Studi Komparasi Penanggulangan Covid-19 di Indonesia dan Malaysia Berdasarkan Perspektif Ilmu Hukum
Authors: Rosyadi Imron , Pratiwi Devi Akta
Published: February 2023

Corona Virus Disease 2019 (Covid-19) is a new type of disease that attacks the human respiratory tract and became a world health problem that occurred in early 2020. Many countries in the world have carried out promotive and preventive efforts to overcome the impact of Covid-19. with the exception of the countries of Indonesia and Malaysia which issued policies to decide the spread of Covid-19. This study examines how to prevent and control the spread of Covid-19 in Indonesia and Malaysia which is viewed from various legal perspectives. This study uses a qualitative approach, the data used include primary and secondary data that support the validity of the research results with data collection methods using document studies and interviews modified by researchers in accordance with health protocols and carried out in stages and as a follow-up to the data obtained from the research process. document study.
Tradisi Kenduri di Mojokerto sebagai Instrumen Perajut Kebhinekaan
Authors: Ismail Ismail , Afifi Saudah al-Amilatul Kholisoh
Published: February 2023

Indonesia is a multicultural country, famous for its cultural diversity. Such diversity can include community norms, customs, traditional ceremonies and other traditions that are all the result of human creation, works and works. At this time, the Java community spread throughout the archipelago, one of them in Mojokerto. Mojoketo is one of the areas located in East Java province that is very thick in Javanese culture because most of them are Javanese descendants. Lots of traditions inherited from ancestral Javanese for generations, one of which is the tradition of kenduri. Kenduri is a Javanese custom done by people who have certain intentions by inviting local people to come together to pray for their safety and happiness. In the tradition of kenduri there are many positive values ​​such as guyub and nguwongke. In this paper will discuss about how this kenduri tradition can be an instrument in knitting diversity that exist in Indonesia
Business-startups in Ukraine: current state and development prospects
Authors: Dorosh-Kizym M. , Dorosh M.
Published: February 2023

Due to the war in Ukraine, all sectors of the economy suffered in one way or another. At the same time, the IT industry remains the most stable sector, which brings a large share of taxes to the budget and thus supports the economy of our country. It is this industry that receives large orders from foreign customers, attracts investors, including large corporations. Any business that is barely born or exists only at the level of an idea and the first organizational steps, provided the necessary expert and financial support, can very soon show dizzying results. Especially if it is an innovative project in the field of IT technologies, marketing, telecommunications, electronic commerce, biotechnology. This is where business incubators come from, which provide support (office, consulting, investment) to startups at all stages from development to commercialization of an idea in exchange for a share in future profits. Perfection has no limits. Innovators take pride in implementing complex solutions, they like to overcome difficulties and use advanced technologies. But, every new project has its price. After all, every strategic decision must be well justified from the business side. Otherwise, it can lead to unplanned costs and release delays. Over the past decade, the Ukrainian startup ecosystem has grown significantly and “grown up”, which has enabled Ukraine to be stable in the technological field in the face of today's challenges. E-commerce, social media, 3D printing, mobile applications – it's no secret that the wealthiest investors willingly invest in these industries. But there are less obvious areas that attract more and more capital every year. Despite the large-scale military actions in Ukraine, European investors are still interested in Ukrainian startups. The secret lies in the mentality of Ukrainians: hard work, dedication and the ability to concentrate under any circumstances. The war changed not only the agenda, but also perspectives. It is the investments that drive Ukraine's recovery and development. Today, the Ministry of Digital Transformation is busy attracting investments for the development of the startup ecosystem, digitalizing Ukraine by introducing innovations on the Diya platform and legalizing the crypto sector. All this is necessary to accelerate the economic recovery of the country already now, without waiting for victory in the war.
Capital formation of livestock production enterprises in Ukraine
Authors: Maksym V. , Chemerys V. , Dushka V. , Kuz M.
Published: February 2023

Animal husbandry is a strategic branch of agriculture that provides the population with valuable food products and industry with critical raw materials. One of the prerequisites for the successful functioning of livestock production enterprises is the effective formation and use of capital. This process is fundamental in times of war, as it affects the financial and economic stability of enterprises in the industry. The article describes the research results on the theoretical and practical features of the formation of the capital of livestock production enterprises based on the analysis of statistical data for 2015-2021. The main trends of changes in the balance indicators of livestock enterprises in Ukraine are determined. An analysis of the specific weight of enterprises producing livestock products in the formation of aggregate indicators of the balance sheet of agricultural enterprises of Ukraine for the studied period was carried out. The main internal and external factors of capital formation of enterprises have been established. The structure of the equity capital of enterprises in the livestock industry was studied according to the primary sources of formation. Based on the conducted research, it was established that for 2015-2021, the leading indicators of the balance sheet of enterprises of the industry increased until 2020; however, after the decrease in the economic efficiency of production in the livestock industry of Ukraine, there was a sharp decline in the value of non-current assets at the level of 12 % and a moderate decrease in the value of equity - by 6%, especially in the last year of the studied period. The structure of own capital has also worsened, in which the specific weight of reserve capital, for example, in poultry and pig breeding, has decreased to 1%, which indicates the strengthening of destructive processes in the financial stability of enterprises in the specified areas of animal husbandry. The situation is better for dairy enterprises, where a higher level of reserve capital (7%) in equity capital structure is observed. The analysis of the current liabilities of livestock production enterprises indicates a significant share of short-term loans - at the level of 30%, which, in the conditions of increased interest rates for loan capital, will potentially affect the deterioration of the financial stability of many enterprises that operate with a low level of economic efficiency. A negative phenomenon for the formation and use of capital of enterprises in the livestock industry was the strengthening of the impact of price disparity in 2020-2021, which reduced the profitability of the production of most types of products, particularly pork, poultry meat, and eggs. The decrease in the value of equity and non-current assets is significantly influenced by the material losses received during the war, which led to a reduction in the scale of production, a decrease in economic efficiency, and the cessation of enterprise activity.
OPINION OF UNIVERSITY STUDENTS ON WAYS TO IMPROVE PHYSICAL EDUCATION
Authors: Avanesov E. Yu. , Nikoghosyan A. M.
Published: February 2023

This article presents the results of a questionnaire survey among 264 students of the foundation of "Brusov State University", Armenian State University of Economics, National Agrarian University of Armenia, the State University after H. Tumanyan of Vanadzor. The purpose of the study is to find out the opinion of university students about the organization of the process of physical education focused on fitness. Methods of research organization are questionnaire survey, literature study, analysis and generalization. Main tasks are to study literary sources on ways to improve physical education, to organize a questionnaire survey of students of various universities and to clarify their opinion about the features of the process of physical education focused on fitness. According to the results of the survey, the importance of physical education with the use of fitness technologies was explained. Within the framework of the research funded from the RA state budget on the scientific topic "Ways to improve the process of physical education of university students", a questionnaire was compiled in order to organize a questionnaire survey among university students. The questionnaire consisted of 14 questions, which in turn were divided into 2 parts. The first part of the questions was related to the study of the existing state of physical education, to the other the search for ways to improve them. In particular questionnaires were used to find out the opinion of students on the pleasure of participating in physical education classes at universities, the main reasons for the absence of students in these classes, ways of students' interest in the process of physical education, self-assessment of the state of their physical fitness, complaints often heard during physical education classes, exercises performed with the greatest pleasure, features of the organization of physical education classes based on the preferred forms of training of students, including the ways of their influence and also about the features of the use of fitness technologies in physical education classes. As a result of the surveys, the expediency of organizing the process of physical education of university students focused on fitness was revealed, especially in the context of working with female students. At the same time, it turned out that most of the surveyed university students are satisfied with the current way of conducting physical education at the university.
SYSTEMATYCZNA AKTYWNOŚĆ RUCHOWA W PROMOCJI ZDROWIA I PROFILAKTYCE CHORÓB
Authors: Czarnecki D. , Skalski D. W. , Rybak L. , Kindzer B. , Graczyk M. , Orel I.
Published: February 2023

Każdy z niecierpliwością wyczekuje dobrej pogody, która ze spędzaniem czasu na świeżym powietrzu, sprzyja aktywności fizycznej. Ruch ma przynosić odprężenie i przyjemność. Jeśli jest się zdrowym, można samodzielnie przygotować zestaw zajęć rekreacyjnych. Warto jednak pamiętać, że podjęcie współpracy z instruktorem zwiększa bezpieczeństwo wykonywania ćwiczeń. Trzeba pamiętać o tym, że możliwe formy aktywności fizycznej zależą od cech indywidualnych: wieku, stanu kości czy chorób. Niemniej jest ona potrzebna w każdym okresie życia, zwłaszcza w wieku dorastania, kiedy wpływa na modelowanie i zmiany adaptacyjne kości. U dorosłych zwiększa gęstość mineralną kości. Z kolei u osób starszych zanik mięśni powoduje obniżenie stymulacji mechanicznej kości i prowadzi do ich wadliwego funkcjonowania, a w konsekwencji do mikrourazów i złamań. Stąd podejmowanie odpowiednio dobranych form aktywności ruchowej również jest wskazane. Współcześnie przeciążenie psychiczne, stres, niehigieniczny tryb życia i deficyt ruchu są przyczyną wielu dolegliwości, określanych ogólnym mianem chorób cywilizacyjnych, do których należą: choroba wieńcowa, nadciśnienie tętnicze, udary mózgu, cukrzyca, choroba zwyrodnienia kręgosłupa, otyłość itd. Systematyczna aktywność ruchowa okazuje się zbawiennym działaniem prewencyjnym w profilaktyce wielu spośród nich. Aktywność fizyczna od lat uznawana jest za bardzo korzystną dla zdrowia. Bez wątpienia odgrywa także bardzo wartościową rolę dla dobrego samopoczucia – podczas aktywności fizycznej oraz uprawiania sportu wytwarzają się korzystne dla zdrowia i dobrego nastroju hormony, które stymulują wszelkie procesy fizjologiczne zachodzące w organizmie, poprawiają humor oraz między innymi wpływają na odporność i pracę układu immunologicznego. Niewątpliwie, zalet regularnej aktywności fizycznej jest wiele, dlatego też warto włączyć systematyczny wysiłek i sport do swojej codzienności. Należy mieć na uwadze, że w przypadku stwierdzenia poważnych schorzeń przed podjęciem aktywności fizycznej należy skonsultować się z lekarzem prowadzącym.
ФУНКЦІОНАЛЬНИЙ СТАН ДИХАЛЬНОЇ ТА СЕРЦЕВО-СУДИННОЇ СИСТЕМ ЛЮДЕЙ, ЩО ЖИВУТЬ З ВІЛ НА СТАДІЇ СНІДУ ТА ПЕРСПЕКТИВИ ЙОГО ПОКРАЩЕННЯ МЕТОДАМИ І ЗАСОБАМИ ФІЗИЧНОЇ ТЕРАПІЇ
Authors: Орфін А. Я. , Мазепа М. А.
Published: February 2023

Мета: вивчити функціональний стан дихальної та серцево-судинної систем ЛЖВ на стадії СНІДу для вибору раціональної програми тренувань. Матеріали: у дослідження було включено 24 ВІЛ-інфікованих пацієнтів на стадії СНІДу на амбулаторному етапі лікування. Для оцінки функціонального стану (ФС) дихальної системи визначали: частоту дихання, SpO2, проби Штанге та Генчі, життєву ємність легень (ЖЄЛ). Вираховували індекс гіпоксії (ІГ), коефіцієнт Хільдебранта (КХ) та циркуляторно-респіраторний коефіцієнт Скібинської (ЦРКС) Вивчаючи ФС серцево-судинної системи визначали ЧСС, АТ, пульсовий тиск (ПТ), систолічний (СОК) та хвилинний (ХОК) об’єми крові. Також розраховували коефіцієнти економічності кровообігу (КЕК), витривалості (КВ), індекс Робінсона (ІР). У всіх ЛЖВ визначали вірусне навантаження ВІЛ та рівень CD4+ T-лімфоцитів. Результати. Сформовано дві дослідні групи. Встановлено, що ЧД у була 19,7 ± 1,9 за хв. та 21,1 ± 1,8 (р≤0,05) за хв. у І та ІІ групах відповідно. Рівень SpO2, був нижчим у І групі 91,5 ± 1,6 % проти 93,2 ± 1,9 % у ІІ групі (р≤0,05). У І групі результат проби Генчі склав 32,2 ± 2,7 сек., Штанге – 31,3 ± 5,2 сек. Для ІІ групи дані були схожими: 29,7 ± 4,3 сек. та 32,2 ±6,6 сек. відповідно (р≥0,05). ЖЄЛ у ЛЖВ І групи сягала 2639,1 ± 430,3 мл, а у ІІ групі – 3144,5 ± 463,3 мл (р≤0,01). ІГ у І групі 0,41 ± 0,05 у.о. та у ІІ групі 0,39 ± 0,07 у.о. (р≥0,05). Значення КХ однакове у двох групах – 3,97 ±0,3 у.о. для І групи та 3,98 ± 0,5 у.о. для ІІ групи (р≥0,05). ЦРКС був нижчим у І групі 10,91 ± 3,95 у.о. проти 13,64 ± 4,81 у.о. у ІІ групі (р≥0,05). Вивчаючи ФС серцево-судинної системи для І групи встановлено: ЧСС 78,4 ± 6,8 уд/хв, САТ 126,3 ± 14,5 мм.рт.ст., ДАТ 71,3 ± 9,2 мм.рт.ст., ПТ 55,0 ± 14,3 мм.рт.ст. У ІІ групі ЧСС 77,3 ± 7,4 уд/ хв, САТ 123,8 ± 18,2 мм.рт.ст., ДАТ 73,1 ± 7,2 мм.рт.ст., ПТ 50,7 ± 18,3 мм.рт.ст. (р≥0,05). ХОК та СОК у пацієнтів І групи склали 4302,5 ± 827,8 мл та 55,2 ± 11,4 мл відповідно. А у ІІ групі: ХОК 4342,0 ± 1250,3 мл та СОК 52,01 ± 12,2 мл (р≥0,05). Для І групи КЕК був 4274,5 ± 1011,1 у.о. та 4217,6 ± 1707,8 у.о. для ІІ групи (р≥0,05). КВ був вищим у ІІ групі – 19,1 ± 9,7 у.о., проти – 16,3 ± 4,7 у.о. (р≥0,05). ІР сягав 98,7 ± 11,01 у.о. та 102,46 ± 17,3 у.о. у І та ІІ групах відповідно. Висновок. ФС дихальної та серцево-судинної систем у ЛЖВ дуже слабкий та характеризується низькими потенційними можливостями зі слабкою компенсаторною здатністю.
СТАН СФОРМОВАНОСТІ ЗДОРОВ’ЯЗБЕРЕЖУВАЛЬНОЇ КОМПЕТЕНТНОСТІ МАЙБУТНІХ ФІЗИЧНИХ ТЕРАПЕВТІВ У ПРОЦЕСІ ВИВЧЕННЯ ФАХОВИХ ДИСЦИПЛІН
Authors: Чепурка О. Ю.
Published: February 2023

Охарактеризовано інструментарій і результати комплексного педагогічного дослідження стану сформованості здоров’язбережувальної компетентності майбутніх фізичних терапевтів у процесі вивчення фахових дисциплін. Основними завданнями дослідження визначено аналіз рівня сформованості здоров’язбережувальної компетентності майбутніх бакалаврів з фізичної терапії та подальша характеристика прояву окремих компонентів здоров’язбережувальної компетентності у процесі вивчення фахових дисциплін. Рівень сформованості здоров’язбережувальної компетентності визначався через узагальнення та інтеграцію даних діагностики окремих критеріїв сформованості здоров’язбережувальної компетентності (аксіологічного, когнітивного, технологічного, особистісного). Сформульовано основні тенденції актуального стану сформованості здоров’язбережувальної компетентності майбутніх фізичних терапевтів у процесі вивчення фахових дисциплін: наявна система навчання фаховим дисциплінам дозволяє найглибше сформулювати когнітивно-змістовий компонент здоров’язбережувальної компетентності, що відображено у результатах діагностики когнітивного критерію, згідно з яким результати дослідження студентів експериментальної і контрольної груп мають найвищі результати за високим і середніми рівнями сформованості. Найбільш актуальною, визначеною у процесі дослідження, потребою молоді у контексті проблеми дослідження є формування діяльнісно-процесуального компоненту здоров’язбережувальної компетентності, оскільки результати діагностики діяльнісного критерію показали найнижчі результати оцінки студентами рівня володіння технологіями, уміннями, навичками, компетентностями щодо реалізації професійних функцій. Результати дослідження особистісного і аксіологічного критерію характеризуються порівняно однаковими кількісними даними розподілу досліджуваних студентів за рівнями сформованості окремих компонентів здоров’язбережувальної компетентності та вимагають упровадження у процес вивчення фахових дисциплін сучасних діалогічних, дискусійних, інтерактивних методів навчання, спрямованих на формування професійно важливих якостей майбутніх терапевтів та розвиток у них свідомої внутрішньої мотивації щодо здоров’я як особистої та суспільної термінальної цінності та здоров’язбережувальної компетентності як інструментальної цінності. Прогнозовано, що рівні сформованості здоров’язбережувальної компетентності майбутніх фізичних терапевтів як узагальнені дані діагностики окремих критеріїв могли б бути вищими за умови підсилення практичної та особистісної орієнтованості викладання фахових дисциплін.
PENGARUH EFEKTIVITAS SISTEM INFORMASI AKUNTANSI, KEMAMPUANTEKNIK PEMAKAI, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KINERJA INDIVIDU PADA LEMBAGA PERKREDITAN DESA (LPD) PEMAKAI SISTEM LPD DIGITAL DI KOTA MADYA DENPASAR
Authors: Dewi Gusti Ayu Sri Puspa , Sudiana I Wayan
Published: February 2023

Individual performance is the ability of individuals to do things successfully and efficiently in a company. Competitive advantage can be achieved through service quality, work quality, timeliness, supervisory supervision, cost effectiveness, and the influence of colleagues from each individual. This study aims to obtain empirical evidence regarding the Effectiveness of AIS, User's Technical Capabilities, and Utilization of Information Technology on Individual Performance. The method of determining the sample in this study was carried out by using purposive sampling technique. The population of this study were all Village Credit Institutions employees in 11 Village Credit Institutions in Denpasar who had used a digital system totaling 237 people with a sample of 53 people. The data analysis technique used is Multiple Linear Regression Analysis using SPSS programs. Based on the results of data analysis shows that the effectiveness of the AIS affects the performance of the individual, while the Technical Capability of the User and the Utilization of Information Technology has no effect on the individual's performance.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI
Authors: Dewi Ni Ketut Santya , Erlinawati Ni Wayan Alit
Published: February 2023

Thisi study aims to obtain empirical evidence of thei effect of profitability and leveragei on taxi avoidancei with thei corporatei sociali responsibilityi disclosure as moderating variabeli. Thisi study focuses on consumer goods companies listed on thei Indonesia Stock Exchange, there companies produce consumer goods that are routinely needed by thei community. thei sample are 17 companies with purposive sampling technique, analysis technique used is Moderated Regression Analysis (MRA). thei results of thisi study indicate that profitability has a positive effect of taxi avoidancei. Thisi means that thei higher thei profitability, thei higher thei taxi avoidancei of thei company. Leveragei has a negative effect on taxi avoidancei. Thisi means that thei higher thei interest expense thei company has, thei lower thei taxi avoidancei rate. Corporatei sociali responsibilityi disclosure cannot moderate thei effect of profitability and leveragei on taxi avoidancei.
PENGARUH FINANCIAL STABILITY, EXTERNAL PRESSURE, NATURE OF INDUSTRY DAN RATIONALIZATION TERHADAP FINANCIAL STATEMENT FRAUD DALAM SUDUT PANDANG FRAUD TRIANGLE PADA PERUSAHAAN SEKTOR REAL ESTATE AND PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014
Authors: Lestari Anom Ayu Megawati , Nuratama I Putu
Published: February 2023

Financial Statement Fraud is the negligence or deliberate misrepresentation in financial reporting in order to commit fraud to users of financial statements. Where researchers want to know the effect of financial stability, external pressure, nature of industry and rationalization on financial statement fraud in the perspective of the fraud triangle. This research was conducted at Real Estate and Property Sector companies listed on the Indonesia Stock Exchange in 2014- 2017. The sample used was a number of 31 companies during 4 years of research, with a purposive sampling method. The analysis technique used is multiple regression test. Based on the results of the multiple regression test analysis, it was found that the variables of financial stability and external pressure had no effect on financial statement fraud. While the variable nature of industry and rationalization have a negative and significant effect on financial statement fraud.
PENENTUAN PORTOFOLIO OPTIMAL SAHAM PERUSAHAAN MANUFAKTUR SEBAGAI DASAR PENENTAPAN INVESTASI SAHAM
Authors: Listiari Ni Kadek Susi , Indraswarawati Sang Ayu Putu Arie
Published: February 2023

TheZpurpose ofPan investor in investing is to get the maximum return on their shares. However, various problems arise because of the many stock investment instruments circulating in the capital market. The population have been usedXin this study are all manufacturing companiesRwhichTareOclassified as LQ-45 shares, as many as 15 companies. The methodPofPdeterminingTtheXsample using a purposive sampling technique. The sample used in this study is manufacturing companies that have passed all the criteria, which are 13 companies or 156 samples. The dataPanalysis technique used is descriptive quantitative analysis, which is analyzing the formation of an optimal portfolio with the Single Index Model. Based onHtheUresults, the CSPI data used to represent market data has an expectedOmarket returnPof -0.00038159 or 0.038% per month and a standard deviation of 0.03322 or 3.32%. While the market risk is 0.00110399 or 0.11%. There are 7 stocks that meet the criteria become candidates for the formation of an optimal portfolio, because the ERB value of each share is greater than the value of each cut off rate (Ci). Whereas there are 6 ERB shares which have value smaller than Ci, not included in the optimal portfolio candidate.
PENERAPAN TAX REVIEW ATAS PAJAK PENGHASILAN BADAN SEBAGAI DASAR EVALUASI KEWAJIBAN PERPAJAKAN SALAH SATU YAYASAN PENDIDIKAN DI DENPASAR TAHUN 2018
Authors: Andayani Ni Kadek Yuni , Sudiana I Wayan , Nuratama I Putu
Published: February 2023

Tax review is a review of the activities of the entire tax obligations in an corporate and the implementation of fulfilling these tax obligations starting from the method of calculation, deduction,  deposit, payment and reporting to assess tax compliance that has been done. The purpose of this study is to review the fulfillment of tax obligations in 2018, one of the foundations in Denpasar has been fulfilled and in accordance with applicable tax regulations. This research was conducted at a foundation engaged in the field of education in Denpasar. Data collection is done by means of observation at the Foundation. This research was conducted quantitatively with descriptive analysis method, namely through the collection of Annual tax report and Financial Statements in 2018. The results showed that the Foundation had not fully deducted the Article 21 Income Tax object and there were differences in change in net fiscal assets between the Foundation s calculations and taxation.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROCUREMENT FRAUD: SEBUAH KAJIAN DARI PERSPEKTIF PERSEPSIAN AUDITOR INDEPENDEN PEMERINTAH
Authors: Juliantini Dewa Ayu Toga , Padnyawati Kadek Dewi
Published: February 2023

Procurement fraud is fraud that occurs in the public sector in the form of embezzlement, misappropriation of assets, and false explanations. This study aims to examine the factors that influence procurement fraud: a perspective study of perceived independent government auditors. The population in this study were all auditors at the BPK Office of the Republic of Bali Province Representative, while 40 people were selected as research objects. The sampling technique uses a purposive sampling method. Data were tested using validity test, reliability test, non response bias test, multicollinearity test, heteroscedasticity test, multiple regression analysis, hypothesis test and coefficient of determination. The results showed that the financial pressure variable had a positive and significant effect on procurement fraud. Weaknesses in procurement systems and procedures have a negative and significant effect on procurement fraud. The quality of the procurement committee has no significant effect on procurement fraud. Attitudes towards fraud behavior do not significantly influence procurement fraud. Subjective norms have a positive and significant effect on procurement fraud. The perceived behavioral control has no significant effect on procurement fraud.
PENGARUH MORALITAS INDIVIDU, RELIGIUSITAS DAN BYSTANDER EFFECT TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (FRAUD)
Authors: Gunayasa I Made Restu , Erlinawati Ni Wayan Alit
Published: February 2023

Fraud (fraud) is an error that is carried out in a deliberate manner, within the scope ofaccounting, the concept of fraud (fraud) is a deviation from an accounting procedure that shouldbe applied in an entity. The purpose of this research is to find out the effect of individual morality,religiosity and bystandery effecti on the tendency of accounting (fraud) tendencies in LPD inKecamatan Marga. This research was carried out throughout the LPD office located inKecamatan Marga appreciate, with as many as 46 samples. The sample determination methodused is non-probability sampling, namely by means of purposive sampling, while the data analysistechnique used is multiple linear regression analysis. The results of the study show that: (1)Individual moralization has a negative influence on the tendency of accounting fraud (fraud), (2)Religiosity has a negative influence on accounting tendency (fraud), (3) System effect has apositive influence on accounting tendency (fraud).
PENGARUH KEMAMPUAN PENGELOLAAN KEUANGAN DAERAH DAN KOMITMEN ORGANISASI, TERHADAP PENYUSUNAN LAPORAN KEUANGAN DINAS PERHUBUNGAN PROVINSI BALI DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL MODERASI
Authors: Dewi Made Dwi Kharisma , Yuniasih Ni Wayan
Published: February 2023

The main purpose of this study is to determine whether there is an influence of the ability ofregional financial management and organizational commitment to the preparation offinancial reports with an internal control system as a moderating at the TransportationService of the Province of Bali. Sampling using a purposive sampling technique, with apopulation of employees of the Transportation Department of the Province of Bali, andobtained a sample of 58 people. The questionnaire is the source of the data of this study,using moderation regression analysis as a data analysis technique showing the ability ofregional financial management to influence the preparation of the financial statements ofthe Bali Provincial Transportation Agency, the organizational commitment influences thepreparation of the Bali Provincial Transportation Department and organizationalcommitment to the preparation of financial reports in the Bali Provincial TransportationAgency.