bluuebunny/crossref_metadata_2025 huggingface dataset:
Disclosure of Internal Control Weaknesses and Auditors’ Litigation Risk
Authors: Chen Kevin C. W. , Chen Szu-fan
Published: August 2023

We investigate whether the concern of shareholder litigation motivates auditors to disclose internal control weaknesses. We document that issuing adverse internal control opinions reduces the likelihood of auditors being named with their clients as defendants in shareholder lawsuits. This finding suggests that auditors can reduce their legal liability arising from failed financial statement audits by increasing the quality of internal control audits. Consistent with this expectation, we find that auditors are more likely to issue such opinions in a timely manner for clients with higher ex ante litigation risk. Overall, our evidence suggests that the threat of litigation provides an incentive rather than a disincentive for auditors to issue adverse internal control opinions for clients with higher litigation risk.

Data Availability: The data are available from public sources indicated in the paper.

JEL Classifications: M42; K41.
The Effectiveness and Efficiency of Auditors’ Remote Work during COVID-19
Authors: Morris Landi , Hoitash Rani , Hoitash Udi
Published: August 2023

The COVID-19 pandemic introduced unprecedented challenges to the audits of public companies. Audit firms, in response, dedicated significant resources to maintain high-quality audit procedures. We leverage a difference-in-differences design to examine the effects of the pandemic on audit outcomes. Despite audit firm efforts, we find evidence of a decline in audit quality in the initial months of the COVID-19 pandemic. Further, in the early days of the pandemic, the SEC made available a unique one-time, 45-day extension to file the audited annual report. In this time period, we observe a significant increase in the likelihood of delayed filings, including those attributed to the auditors’ work. Our study informs regulators and audit firms about the broad impact of an unprecedented stressor on the audit process and on the efficacy of remote work.

JEL Classifications: M4; M41; M42.
Pre-Populated Tax Returns: Individual Taxpayer Adoption and the Effect on Compliance
Authors: Schwebke Jason M. , Brink William D. , Hansen Victoria J. , Kelliher Charles F.
Published: August 2023

We examine the effect of social influence on individuals’ likelihood of using an IRS pre-populated tax return system and the effects of social influence and filing method on individual taxpayer compliance. Our experiment manipulates social influence about the IRS pre-populated return system and the IRS itself (unfavorable or favorable) as well as filing method (IRS pre-populated return or IRS blank tax software) for a simulated tax return. Consistent with social influence theory, results indicate public opinion influences individuals’ likelihood of using an IRS pre-populated tax return system. Additionally, consistent with omission bias theory and prior research, individuals who use the IRS pre-populated return system are less compliant. Finally, favorable social influence mitigates the noncompliant behavior exhibited during the use of pre-populated returns when public opinion about both the pre-populated system and the IRS is favorable.
The Effects of Client Importance and Career Concerns on Auditors’ Judgment Conservatism
Authors: Pruijssers Jorien Louise , van Rinsum Marcel
Published: August 2023

We examine how client importance affects judgment conservatism depending on auditors’ career concerns. We argue that auditors will interpret being assigned to a client of major importance as a more powerful signal of their promotion chances under strong competition than under weak competition for advancement and, hence, that they will consider their promotion opportunities to a greater extent in their judgments. We therefore predict that auditors exhibit more conservatism in their judgments regarding more important clients when competition for advancement is strong but not when it is weak. Using an experiment, we generally find results in line with this prediction. Unexpectedly, yet interestingly, we also find that less important clients are judged less conservatively under strong competition than under weak competition for advancement.

Data Availability: Contact the authors.

JEL Classifications: M42; M52.
Intertemporal Income Shifting for Investment Reasons: Evidence from Private Firms
Authors: Valle Ruiz Cinthia , Campa Domenico , Camacho-Miñano María-del-Mar
Published: August 2023

This paper examines the intertemporal income-shifting behavior of private firms, as well as the level and efficiency of aggressive intertemporal income shifters’ investments in the wake of corporate tax cuts. Earlier research has focused mainly on public firms. However, research into private firms is especially relevant since these companies tend to finance future growth through internal financing. Using a sample of 2,650 firm-year observations of private Spanish firms, our results thus show that private companies engaged in intertemporal income shifting to gain additional tax savings in the presence of corporate tax cuts. This was particularly observed in the presence of significant investment opportunities and timing pressures to shift income. Additionally, we provide evidence that aggressive intertemporal income shifters invested more in labor capital after tax reforms than other firms and that such investments were efficient.

Data Availability: Data are available from the public sources cited in the text.

JEL Classifications: M41; M48; H21; H32.
Distribution of interleukin-2 receptor bearing lymphocytes in the skin. A comparative study of allergic and irritant contact dermatitis, tuberculin reaction and cutaneous T cell lymphoma
Authors: Klareskog L , Scheynius A , Tjernlund U.
Published: August 2023

The tissue distribution of T cells and interleukin-2 receptor bearing (Tac+) lymphocytes was studied immunohistochemically in frozen sections of biopsies from inflamed skin. In skin lesions caused by irritant or immunologic stimuli, relatively few (less than 5%) of the total dermal infiltrating T cells were Tac+, but in both types of conditions the Tac+ cells showed a predeliction for the epidermis. In skin lesions from patients with cutaneous T cell lymphoma a relatively high proportion of dermal T lymphocytes were Tac+. Tac+ as well as Tac- T lymphocytes may thus migrate to a tissue secondary to several different stimuli. The demonstration of a non-random distribution of Tac+ lymphocytes in the non-malignant inflammatory conditions in the present study indicate that the epidermis may have a special role in the activation of T lymphocytes.
Treponema pallidum in macular and papular secondary syphilitic skin eruptions
Authors: Poulsen A , Kobayasi T , Secher L , Weismann K.
Published: August 2023

The ultrastructure of biopsies from dry macular and papular secondary syphilitic skin lesions of 10 patients were studied by electron microscopy. In all biopsies few diffusely distributed treponemes were observed. This may explain the difficulties in demonstrating treponemes by darkfield examination of tissue fluid from dry secondary syphilitic skin lesions. The outlines of treponemes were less distinct as compared to those of primary syphilis. The periplastic membranes were almost invariably absent and the cytoplasmic membranes appeared in close contact with an enclosing layer of irregularly demarcated, electron dense amorphous substance. This substance may be a manifestation of the immune reaction of the host cells to the treponemes. Degenerations were noted in both unmyelinated and myelinated nerve tissue. This accounts for the fact that skin lesions in secondary syphilis are usually without symptoms. Also in the vessel walls treponemes were demonstrated. The vascular endothelial cells were proliferating and the basement membranes were multilaminated and split.
The water content of the stratum corneum in patients with atopic dermatitis. Measurement with the Corneometer CM 420
Authors: Werner Y.
Published: August 2023

The dry looking skin seen in many patients with atopic dermatitis reflects a defect in the epidermal barrier, the stratum corneum, as demonstrated by an increased transepidermal water loss (TEWL) and a decreased ability of the stratum corneum to bind water. The absolute amount of water within the stratum corneum is of importance both for barrier properties and for the clinical appearance of the skin. This water content was measured with a new instrument, the Corneometer CM 420, which takes advantage of the high dielectric constant of water. Forty patients with atopic dermatitis were studied--20 with dry skin and 20 with clinically normal skin on non-eczematous areas. The stratum corneum in dry skin was found to have a lower content of water than that in the clinically normal skin (p less than 0.01). Clinically normal skin in patients with atopic dermatitis did not differ significantly from normal control skin. An experiment was performed in vitro in an attempt to correlate the values obtained with the Corneometer to the absolute amount of water within the corneum.
Dermatitis herpetiformis: consequences of elemental diet
Authors: Zeedijk N , Van der Meer JB , Poen H , Van der Putte SC.
Published: August 2023

The administration of an Elemental Diet to 5 patients with dermatitis herpetiformis, requiring high doses of Dapsone (diaminodiphenylsulfone, DDS), showed a rapid and beneficial effect on the skin lesions within two weeks. This effect was not influenced by simultaneous gluten challenge in one patient. A possible explanation is a reduction in the amount of harmful immune complexes due to the elimination of proteins from the diet. Subsequent introduction of a more comprehensive diet led to an increase of the minimal effective dose of Dapsone. These results underline the importance of dietary influences on the skin activity in dermatitis herpetiformis, other than gluten alone.
Cimetidine increases the plasma concentration of hydroxyzine
Authors: Salo OP , Kauppinen K , Männistö PT.
Published: August 2023

The combination of hydroxyzine and cimetidine is reported to be more effective than hydroxyzine alone in chronic urticaria. The plasma concentration of hydroxyzine was studied in seven patients treated both with the hydroxyzine 25 mg t.i.d. and the combinations of hydroxyzine 25 mg and cimetidine 200 mg t.i.d. Hydroxyzine plasma concentrations were definitely higher during the combination treatment than during hydroxyzine alone. This may explain the effectiveness of the combination treatment.
Incontinentia pigmenti and Behçet´s syndrome: an unusual combination
Authors: Menni S , Piccinno R , Biolchini A , Delle Piane RM , Bardare M.
Published: August 2023

We describe an unusual case of a child who had had incontinentia pigmenti from birth and developed the clinical picture of Beh√ßet´s syndrome at five years of age. Among the various investigations performed, chemotactic activity of the polymorphonuclear leukocyte was found to be low. We discuss the possibility that there are common immunological abnormalities in the two syndromes.
Thyroid hormones in generalized scleroderma. A controlled study
Authors: Serup J , Hangdrup H.
Published: August 2023

Parameters of thyroid metabolism were analysed in 42 patients with generalized scleroderma and healthy individuals matched with respect to sex and age for comparison. Decreased free thyroxine (p less than 0.01), decreased free triiodothyronine (p less than 0.001), and increased thyroid-stimulating hormone (p less than 0.001) evidenced an associated state of myxoedema in scleroderma. Total thyroxine was normal, and total triiodothyronine was increased (p less than 0.01) probably reflecting binding to abnormal serum proteins in scleroderma. Normal concentrations of reverse triiodothyronine indicated a normal peripheral metabolism of thyroid hormones. Thyroid-stimulating immunoglobulins also analysed were within normal range. Changes in free thyroxine, free triiodothyronine, and thyroid-stimulating hormone were quantitatively small with mean values within normal ranges. In conclusion, this study evidenced a mild associating myxoedema state in generalized scleroderma. Probably, this reflected slight and subclinical affection of the thyroid.
Isotretinoin intoxication in attempted suicide
Authors: Lindemayr H.
Published: August 2023

Only mild symptoms of retinoid intoxication--headache, hallucinations and vertebral pain--were observed after ingestion of 800 mg isotretinoin among other drugs. Transaminases and serum lipids were found within normal range five days later. Mucocutaneous effects due to overdosage were absent.
Whisker hair--a common entity?
Authors: Wantzin GL , Thomsen K.
Published: August 2023

No abstract available.
The spirochetal etiology of lymphadenosis benigna cutis solitaria
Authors: Hovmark A , Asbrink E , Olsson I.
Published: August 2023

Ten patients with a clinical diagnosis of lymphadenosis benigna cutis (LABC) solitaria were investigated. Four of the patients knew that they had received a tick bite during the year prior to the appearance of the LABC lesion. Five patients had had a migrating erythema, indicating a previous erythema chronicum migrans Afzelius, near the site where the LABC lesion had developed. In one patient meningitis and a facial palsy occurred. Elevated titers of antibodies against Borrelia spirochetes were found in sera from six of nine patients. Spirochetes were cultivated from one out of two biopsies from LABC lesions. The clinical findings, the results of the serologic tests and the successful cultivation of spirochetes show that Ixodes ricinus-transmitted Borrelia spirochetes can cause LABC solitaria.
Response of multiple syringomas to isotretinoin
Authors: Mainitz M , Schmidt JB , Gebhart W.
Published: August 2023

Two female patients with multiple syringomas were treated for 5/6 months with cumulative doses of 9 and 11 g isotretinoin respectively. Clinically, the appearance of the lesions in both patients improved from the third month on. After therapy, the lesions were flattened, softened, and skin coloured. Histologically, a marked reduction of size and numbers of syringomas was observed, and the contents of cystic lesions seemed reduced 6 months after therapy. Ultrastructurally, changes in the cystic and ductal epithelium correspond with the keratin modulating efficacy of the drug, but also point at a drug-induced change in intracellular lipid composition.
Psoriasiform napkin dermatitis
Authors: Boje Rasmussen H , Hagdrup H , Schmidt H.
Published: August 2023

A prognostic study of 18 patients with a diagnosis of psoriasiform napkin dermatitis was performed. The observation period had a duration of 7 to 15 years. Two patients developed psoriasis and two developed atopic dermatitis.
Primary mucosal melanomas of the urogenital tract: a clinical, pathological, and genetic nationwide survey of Danish patients 1990–2019
Authors: Znaider Victoria K. , Mikkelsen Lauge H. , Jensen Christian Fuglesang S. , Sønksen Jens , Heegaard Steffen
Published: August 2023

Purpose: To describe the epidemiologic, clinical, histopathological, and genetic features of primary mucosalmelanoma of the urinary tract in a national Danish cohort with cases included from the year 1990 to2019.Material and methods: Patients of the Danish cohort were found using national databases. Only primarytumours were included in the cohort. Appropriate formalin-fixed paraffin-embedded blocks underwentnext-generation sequencing.Results: Eight cases of primary urinary bladder melanomas and 18 cases of primary urethral melanomaswere included. Bladder melanomas had an incidence of 0.05 cases/million/year. Mean age at diagnosis was67 years. The most frequent primary treatment was cystectomy. Adjuvant treatment was given in threecases and consisted of chemotherapy or radiotherapy. Mutations were found in the NF1, KRAS, ATRX, TP53,RAC1, and BRAF genes. Urethral melanomas were found to have an incidence of 0.12 cases/million/year.Average age at diagnosis was 77 years. The most frequent treatment was excision of the tumour. Adjuvanttreatment was given in nine cases and most frequently consisted of radiotherapy. Mutations were found inthe NF1, TERT PROMOTOR, NRAS, ATRX, TP53, ATM, TSC2, and CREBBP genes. The 5-year survival of patientswith bladder melanoma was 12.5% and 22.2% for patients with urethral melanoma.Conclusion: Our study highlights the rarity of urinary tract melanomas and their poor prognosis. The mostwidely used treatment for urogenital mucosal melanoma remains surgical while adjuvant therapy strategiesare evolving. Next-generation sequencing showed mutational patterns with no location-specific patterns.The most frequent mutations were in the NF1, ATRX, NRAS, and TP53 genes.
Accuracy of Selective Enamel Etching: A Computer-assisted Imaging Analysis
Authors: Amran T , Meier D , Amato J , Connert T , Blatz MB , Weiger R , Eggmann F
Published: August 2023

Objective

To assess the accuracy of selective enamel etching (SEE) in a laboratory setup simulating clinical conditions.

Methods and Materials

A model with permanent human teeth was fabricated. It included a first mandibular molar with a mesio-occlusal-distal inlay preparation, a maxillary central incisor, and a canine with a class IV and class V cavity, respectively. Two dentists (with 1 year and 10 years work experience) repeatedly (n=10 per cavity) performed SEE with a custom gel that had identical rheological properties as a commercially available phosphoric acid etchant. An intraoral scanner was used for image acquisition. To assess the accuracy of SEE, special software was used (OraCheck, Cyfex, Zurich, Switzerland). Two independent investigators analyzed baseline scans and scans taken of the cavities while the gel was in place. The statistical analysis comprised t-tests, Pearson correlation, and analysis of variance (α=0.05).

Results

The level of accuracy, whose average values ranged from 61.1% to 87.0%, showed significant differences between teeth, with the highest level observed in the class V cavity, followed by the class II inlay preparation and the class IV cavity (p<0.001). Across the cavities, no significant correlation was observed between the application time and the accuracy of SEE (p=0.07).

Conclusion

This laboratory study suggests that inadvertent conditioning of dentin adjacent to enamel may be common during SEE. Investigations involving larger samples of dentists are needed to corroborate this finding.
Restoration of a Vital Tooth With Extensive Crown Destruction Using Glass Fiber and Polyethylene Fiber-reinforced Composite Resin: A Clinical Case
Authors: Saravia-Rojas MA , Espinoza-Jiménez G , Huanambal-Tiravanti VA , Geng-Vivanco R
Published: August 2023

Conservative restorative dentistry has been evolving in the last 25 years, focusing mainly on the development of direct restorative materials. Resin-based composites remain an excellent conservative alternative for restoration of teeth with extensive caries lesions. Over time, several strategies have been proposed to improve the mechanical properties of these composites so that they can adequately withstand masticatory forces. Glass fiber-reinforced resin-based composites and their use in situations where there is great loss of tooth structure have gained popularity due to their favorable mechanical properties. Combined techniques with polyethylene fibers can further enhance their clinical performance. This study presents a brief review of their most important qualities and potential use in direct restorative procedures. In addition, a clinical case is described where a vital tooth with extensive coronal destruction was restored using polyethylene fibers embedded in glass fiber-reinforced flowable resin under resin-based composite. The reinforcement of both the remaining tooth structure and the restoration with fibers is a valid treatment option since the network structure formed by the fiber reinforcement can increase the longevity of the direct composite restorations. There are few reports in the literature describing the use of a combined technique using polyethylene fibers embedded in glass fiber-reinforced flowable resin under resin-based composite. Thus, clinical follow-up of this case is required.
Phycoremediation of Cadmium using Chlorella vulgaris in Photobioreactor
Authors: Sembada Anca Awal , Suyadi Teguh Adhitia
Published: August 2023

Chlorella vulgaris had the ability to accumulate heavy metals in their bodies, so they could be used as biosorbent in handling heavy metal pollution in waters. The effectiveness of C. vulgaris in the remediation of cadmium (Cd) would be tested in this present study. C. vulgaris were cultured for 14 days in the photobioreactor which was an enclosed chamber that was fully aerated and illuminated with LED lamps. Cadmium with concentrations of 0 (control), 0.05, and 0.1 ppm was mixed with C. vulgaris growth medium. The number of C. vulgaris cells was counted every 3.5 days using a hemocytometer to determine the growth condition. Metal concentrations were also measured on days 0, 7, and 14 using atomic absorption spectrophotometry (AAS). C. vulgaris was able to reduce cadmium levels up to 98%. The decrease in cadmium levels with the highest efficiency occurred at a cadmium concentration of 0.05 ppm.
Pembelajaran Jarak Jauh dengan Metode Daring: Tantangan Guru Taman Kanak-kanak
Authors: Harlistyarintica Yora , Anjarsari Irna , Furi Atika Zahra
Published: August 2023

Metode daring sebagai langkah inisiatif  penerapan pembelajaran pada masa pandemi Covid-19, namun guru TK masih menghadapi beragam tantangan. Tujuan dari penelitian ini untuk mendeskripsikan berbagai tantangan yang dihadapi guru TK selama menerapkan pembelajaran daring. Metode deskriptif-kualitatif. digunakan dalam penelitian ini. Pengumpulan data menggunakan teknik dokumentasi dan wawancara semi terstruktur. Enam guru dari tiga TK di Kota Yogyakarta sebagai informan dalam penelitian ini yang diseleksi menggunakan teknik purposive sampling. Hasil penelitian membuktikan bahwa perencanaan pembelajaran menjadi lebih banyak karena guru harus membuat video berdurasi singkat untuk menjelaskan kegiatan pembelajaran yang akan dilakukan anak di rumah dan guru perlu membagi jadwal pembelajaran daring setiap minggu. Pelaksanaan pembelajaran sering kali tidak tepat waktu, orang tua tidak bisa menemani anak mengikuti pembelajaran daring, dan keterbatasan sarana pembelajaran daring. Evaluasi pembelajaran belum optimal karena pembelajaran daring hanya dilaksanakan seminggu sekali dan masih ada orang tua yang tidak bisa mengirimkan bukti pembelajaran anak di rumah melalui bentuk video. Strategi dalam mengatasi tantangan yang dihadapi dengan cara selalu membangun komunikasi yang positif dan bekerja sama dengan orang tua, memotivasi anak, dan mengunjungi rumah anak.
The Importance of Instilling Aqidah Education From An Early Age
Authors: Putri Dwi Adhinda Junaidi , Salpina S , Maisura M
Published: August 2023

This study aims to analyze the inculcation of aqidah education in children. It is very important to instill aqidah education from an early age, so that children can understand the Oneness of Allah SWT so that when the child grows up he will grow up with a strong faith. The research method in this research is library research by analyzing various references such as journals, books and various other reading sources related to the discussion in this study. The research results obtained from this study are that aqidah education must be applied from an early age because this period is a determining period for the future. Planting aqidah education can be done in various ways, while the method recommended by Rasulullah SAW is to teach the word Allah in the early days when children start learning to speak, then continue with the sentence of monotheism, instilling a sense of love for Allah and Rasulullah SAW, in the early days of awareness, knowledge, and the ability to distinguish between good and bad, teaching the Qur'an to children, starting with short letters, then long letters, also accompanied by the habit of reading and listening to the recitation, and getting children to pray at the age of seven years.
Aşçılık Eğitiminde Güncel Gelişmeler: Ustalık Telafi Programı
Authors: Çalışkan Serkan
Published: August 2023

Bu çalışmanın amacı Millî Eğitim Bakanlığı tarafından Eylül 2021’de uygulamaya konulan aşçılık ustalık telafi programının incelenerek programın iyileştirilmesine yönelik öneriler geliştirmektir. Bu kapsamda nitel araştırma yönteminden yararlanılmıştır. Ustalık telafi programına katılanların oluşturduğu evrenden amaçlı örneklem yöntemi ile oluşturulan çalışma grubu eğitim programının paydaşlarıdır. Bu amaçla altı öğrenci beş işletmeci ve yedi eğitimciden oluşan grup ile yarı yapılandırılmış görüşmeler gerçekleştirilmiştir. Katılımcılardan görüşme tekniği ile elde edilen veriler içerik analizine tabi tutulmuştur. Elde edilen veriler neticesinde aşçılık ustalık telafi programına ilişkin eğitsel, finansal, belgelendirme, yönetsel ve mevzuata ilişkin olmak üzere beş tema oluşturulmuştur. Program paydaşlar tarafından ilgi görmekle birlikte olumsuz yönlerinin düzenlenerek devam edilmesi çalışmanın genel sonucudur.
Determination of the Disability Premium there is Life Insurance with Annual Payment for Type Benefit Waiver of Premium
Authors: Marsela Esti , Yosmar Siska , Damayanti Septri
Published: August 2023

When there is a work accident that results in someone becoming disabled or sick, it often leads to termination of employment (layoff) for reasons of productivity. A person who has a chance of having a work accident needs to buy a disability life insurance policy to reduce the financial losses that occur. One type of disability benefit in life insurance is the waiver of premiums. The purpose of this study is to determine the amount of annual disability premium that will be paid to be able to benefit from the type of benefit waiver of premium on dual-purpose life insurance either manually or using Excel Visual Basic for Application. The results showed that the calculation of annual premiums can be generalized that the older the insured, the greater the premium paid. Meanwhile, the greater the policy term, the smaller the premium paid.
Solving the Problem of Profit Maximization in Najwa Sewing House Textile Business in Salatiga
Authors: Hutauruk Stefany Margaretha , Pitaningtyas Farisca Ayu , Albar Wakhid Fitri , Hidayat Agus Sofian Eka
Published: August 2023

Linear programs are often referred to as linear problem-solving methods, one of which is the simplex method. The simplex method is an approach that the author can use in solving a linear program problem in determining the optimal solution that has two or more decision variables where in determining the combination itself can be repeated iterating over the simplex table until the optimum value is found in the optimization problem that has been studied. The business world must have optimization problems that include maximum profits and minimum costs where both problems can be solved using the simplex method. The research began on May 14, 2023 at Najwa Sewing House (Clothing Store) Ngelosari, Jombor, Kec.Tuntang, Semarang Regency. The purpose of this study is to describe and analyze the simplex method in a linear program so that maximum profit is obtained in the production of Najwa Sewing House. The analysis carried out in this study is an analysis using the simplex method with calculations assisted by excel applications. The results showed that the amount of optimum production from each product capacity at Najwa Sewing House resulted in a maximum profit of IDR 2.550.000.
Analysis of Raw Material Inventory Control using the ABC Analysis Method and EOQ Method in the Fajar Onion Crackers Business
Authors: Ledy Vanesa  , Helma Helma
Published: August 2023

Inventory control is one aspect that affect the company's smooth operation. In this study, the Activity Based Costing (ABC) analysis method and the Economic Order Quantity (EOQ) method are applied to control raw material inventory. The Bawang Fajar cracker business is one of the SMEs whose raw material inventory control has yet to use the ABC analysis method and the EOQ method. This research is applied research. Based on the results of this study, it was found that the grouping of raw material inventories according to ABC analysis was divided into three groups, namely group A; wheat flour and cooking oil, group B; eggs, and group C; onion and garlic. The TIC value based on the EOQ method is Rp. 1,749,102.00, while the TIC value based on the method used by the company is Rp. 3,582,200.00. So that the EOQ method is more effective than the method used by the company in the Fajar Bawang Crackers Business.
Prediksi dan visualisasi penyakit COVID-19 menggunakan kombinasi Prophet dan GeoPandas
Authors: Suryoputro Ardito Laksono , Prasetyo Sri Yulianto Joko
Published: August 2023

COVID-19 menyebar dengan sangat pesat. Indonesia menjadi salah satu negara dengan kasus tertinggi di Asia tenggara. Tujuan penelitian ini adalah dengan memanfaatkan model dalam machine learning menggunakan bantuan tools seperti Prophet untuk memprediksi tren wabah COVID-19 di Indonesia. Data yang diperoleh divisualisasikan menggunakan Sistem Informasi Geografis (SIG) dengan Geopandas untuk memvisualisasikan persebaran COVID-19 di Indonesia. Prediksi dengan tiga metode tuning yang dilakukan Prophet dengan trend flexibility dan holiday effect mendapat skor yang paling baik 0.68 untuk RMSLE dan 1070 untuk MAE. Berdasarkan penggunaan Geopandas untuk kasus COVID-19 di Indonesia, Geopandas dapat digunakan untuk memvisualisasikan data geospasial dengan efektif.
Perancangan sistem informasi penjualan berbasis CRM dengan menggunakan metode FAST dan framework PIECES
Authors: Malioy Rimes Jopmorestho , Sembiring Irwan , Iriani Ade
Published: August 2023

Kios Tani Murni merupakan sebuah home industry yang bergerak dalam penjualan bidang pertanian. Tingkat penjualan bulanan pada toko tersebut rendah, karena banyak yang belum mengetahui keberadaan dan fungsi toko ini. Kios Tani Murni belum memanfaatkan teknologi informasi dalam proses penjualan. Gubungan antara pelanggan dan penjual tidak berjalan dengan baik karena tidak ada wadah untuk berdiskusi. Untuk itu dalam penelitian ini dibuat sebuah perancangan sistem informasi yang berbasis customer relationship management (CRM) pada proses penjualan, dengan metode Framework for the Application of System Technique (FAST) dan framework PIECES untuk analisis sistem. Observasi, wawancara, dan studi pustaka digunakan untuk mengumpulkan data. Hasil  dari penelitian ini adalah adanya rancangan sistem informasi penjualan. Sistem ini membantu dalam transaksi penjualan, stok barang, update harga, kinerja karyawan, pencetakan laporan, dan diskusi antara pemilik dan pelanggan.
Pemberdayaan Guru Bahasa Bali Jenjang SMA/SMK dalam Kebijakan Pemerintah Provinsi Bali
Authors: Wisnu I Wayan Gede , Purnami Ida Ayu Putu , Sari Ni Putu Diana
Published: August 2023

This study describes the policies of the Provincial Government of Bali regarding the empowerment of Balinese language teachers. This departs from the district or city government's policy on empowering Balinese language teachers by appointing local government contract teachers who only reach the elementary and secondary education levels, as explored through previous research in Denpasar. Meanwhile, the SMA/SMK education level is under the authority of the Provincial Government (Bali), which will become the locus and focus of this research as follow-up research. Concerning this background, this research aims to describe (1) the implementation and (2) the policy implications of the Provincial Government of Bali in empowering Balinese language teachers. This research is designed as policy research using qualitative descriptive construction. In this case, the research data is conceived as an ideological substance and structure as an empirical actualization of Denpasar City Government policies obtained through documentation studies, interviews, and questionnaires. Research data analysis was carried out through reduction, classification, and interpretation. The results of this study indicate that (1) the implementation of the Bali Provincial Government's policy regarding the empowerment of Balinese language teachers in the form of delegation, arrangement, and mapping of Balinese language teachers Meanwhile, (2) the implications of the Bali Provincial Government policy regarding the empowerment of Balinese language teachers are in the form of balancing, strengthening, and developing Balinese language teachers.
Homeschooled Students’ Motivations for Learning English as a Foreign Language: A Qualitative Study
Authors: Picauly Irma Amy , Lokollo Natalia Christy Emy , Listyani Listyani
Published: August 2023

Homeschooling is an educational system that is different from the usual school system. From the name, homeschooling means an educational system that is done at home. In other words, homeschooling is family-based education. The levels of education covered in homeschooling can range from primary to secondary education. This study deals with twelve (12) teenage students’ motivations for learning English in a homeschool in Salatiga, Central Java, Indonesia. The participants aged between 12 and 13 years old. Data were collected through questionnaires and interviews with the students. Findings revealed that the twelve students had both intrinsic and extrinsic motivations in learning English. This study is hopefully beneficial for teachers teaching students in homeschools so that they can understand more deeply their students’ motivations in learning English. Also, it is hoped that EFL teachers teaching homeschooled students can motivate their students to have stronger motivations in learning this international language.
Diversity of Arbuscular Mycorrhizal Fungi (AMF) in Rhizosphere of Some Economic and Medicinal Crops in SEAMEO BIOTROP, Bogor, West Java
Authors: Prasgi Henokh Christian , Rosita Risa , Susanti Rizky , Dewi Ayu Paraswati Kusuma , Wiguna Fransiscus Jason , Yanti Novita Dwi , Ikay Sunardi , Dewi Lusiawati
Published: August 2023

The diversity of terrestrial plants in Indonesia are very huge, including production crops such as palm oil (Elaeis sp.), teak (Tectona grandis L.), lemon (Citrus limon L.) and Aloe vera. The quality of production crops is influenced by the diversity of soil microorganisms, namely the Arbuscular Mycorrhizal Fungi (AMF). AMF plays an important role in the growth and development of the host plant. This study aims to determine the diversity of AMF in the rhizosphere of some production crops at SEAMEO BIOTROP, West Java. Research methods are soil sampling and preparation, soil sieving, AMF spore extraction and morphological identification. As a result, spore density tends to be uniform in all four plants (3 spores per 10 gram). The highest to lowest relative abundance percentage of spores on Glomus sp. (52.17%), Acaulospora sp. (34.79%) and Gigaspora sp. (13,04%). Soil, host plant and AMF factors affect the diversity of AMF.
Analysis of trait stability of soybean cultivated under various environmental conditions
Authors: Rymuza Katarzyna , Radzka Elżbieta
Published: August 2023

Soybean ( Glycine max (L.) Merrill.) yielding potential depends on environmental conditions (precipitation, temperature, soil). The aim of the work was to evaluate stability of yielding (and other traits) of three soybean cultivars (Abelina, SG Anser, Merlin) grown under the climatic conditions of central-eastern Poland. The studied material was obtain in a field experiment conducted at Łączka (52°15' N, 21°95' E) during the growing seasons of 2017–2019. Trait stability was determined based on Shukla’s genotype stability variance and Wricke’s ecovalence describing the genotype-by-environment interaction. For all the examined parameters, there were found significant differences between successive growing seasons, cultivars, and cultivars within study years. The greatest influence of environmental conditions (years) was determined for plant height (64%) and first pod height (54.2%). Stability parameters indicated that cv. Abelina was the most stable in terms of yielding, 1000 seed weight, seed number per pod and average seed number per pod, cv. SG Anser being the least stable in this respect
Antibacterial Compound from n-Hexane Fraction of Dillenia ochreata Leaves
Authors:   Department of Chemistry, Faculty of Mathematics and Natural Sciences, University of Sriwijaya, Indralaya, Ogan Ilir, South Sumatera, 30662 Indonesia, Yohandini Heni , Muharni Muharni , Candra Putra Setia Aji
Published: August 2023

Semprawang (Dillenia ochreata) belongs to the Dilleniaceae family that has been used by the Musi tribe, Banyuasin, South Sumatra, for scurvy medicine. This study aims to isolate secondary metabolites from D. ochreata leaves n-hexane extract and test their antibacterial activity against Escherichia coli and Staphylococcus aureus. The D. ochreata leaves were extracted through the maceration method with n-hexane solvent, and the isolated compounds were purified using column chromatography. The isolated compounds were analyzed using FT-IR, 1H-NMR, and 13C-NMR spectroscopy and compared the spectroscopic data with the literature. The antibacterial activity was determined against the E. coli and S. aureus bacteria with the disc diffusion method and MIC value was determined by the microdilution method. Based on the analysis of the spectroscopic data and compared with literature data, it is suggested that the isolated compounds are 3β-glucopyranosyl-lup-20(29)- en-28-oic, which mixes with aromatic compound. The isolated compounds showed antibacterial activity with a minimum inhibitory concentration (MIC) to E. coli at 120 μg/mL and S. aureus at 60 μg/mL
Eine Erzählung schreiben und verstehen
Authors: Bieri Peter
Published: August 2023

In diesem Essay nimmt Peter Bieri den Leser in seine Schriftstellerwerkstatt mit, wo er ihn bei seiner Arbeit grosszügig über die Schulter blicken lässt, und zeigt, dass ein Schriftsteller im Bann seiner Phantasie nicht einfach blind drauflosschreiben kann, sondern auch vieles bewusst entscheiden muss. Dazu gehören Handlung und Figuren, die Position des Erzählers, Innen- und Aussensicht, die besondere Art der Spannung, die Wahl der Worte und schliesslich Rhythmus und Melodie des Textes. Dann werde es, so Bieri, «eine Erzählung sein, die Sie nicht als bloss Erzähltes erleben, sondern als eine Geschichte, von der es einfach unmöglich ist zu glauben, dass sie nicht stattgefunden hat.»
Variety of Antibody Responses to BNT162b2 and BBIBP-CorV Vaccinations Against COVID-19 Infections in Baghdad and Fallujah, Iraq
Authors: A. Hamad Mohammed , N. Abed Mohammed , A. Hamad Najemaddin , A. Abdul-Latif Mariam , A. Mohammed Nehal , N. Abdul-Razaq Aya , A. Muhammed Rawaa
Published: August 2023

The huge impact of COVID-19 worldwide led to the rapid development of vaccines with inadequate data about its longevity, effectivity, and safety. This study aims to evaluate the effectiveness and safety of COVID-19 vaccines available in Iraq and to measure longevity of created antibody response among different time points of both Pfizer-BioNTech and Sinopharm vaccines in Baghdad and Fallujah, Iraq. A two-axis method was used: the first was cross sectional study on the vaccination state for COVID-19 in Baghdad and Fallujah, using an online survey contained questions about city, vaccine type, side effect, pre and post infections, and chronic diseases. The second part involved a prospective observational study of the vaccine’s immunological effectiveness and stability in 60 serum samples from completely vaccinated individuals (second dose) of Pfizer or Sinopharm along different time points (1 - 6 months) by measuring the SARS-CoV-2 Anti-RBD-IgG concentration and evaluating its correlation with pre-infection with COVID-19. Among different types of vaccines available in Iraq, people in Baghdad and Fallujah preferred Pfizer vaccine over other available types, particularly those with chronic diseases. No statistically significant difference was noticed between IgG concentrations at different points of time, IgG concentrations in Pfizer vaccinated individuals were more elevated than Sinopharm, and all of Pfizer vaccinated people showed positive results. Our study established a synergistic impact between recent COVID-19 infection and vaccination, leading to increased levels of IgG antibodies, notably in individuals who received the Pfizer vaccine. Additionally, our findings demonstrate that IgG concentrations remained stable in vaccinated individuals even six months after completing the vaccination with second dose.
CONSTITUCIONALIZAÇÃO SIMBÓLICA EM TEMPOS DE PANDEMIA: EM BUSCA DA EFETIVIDADE DOS DIREITOS TRABALHISTAS
Authors: Barcelos Débora de Jesus Rezende , Teixeira Carolina de Souza Novaes Gomes , Silva Caroline Fernanda
Published: August 2023

Após a ditadura militar, o período de redemocratização do país trouxe a Constituição mais generosa e humana no que se refere ao reconhecimento e garantia de direitos fundamentais já contemplados até então. Em decorrência dos períodos sombrios que a precederam, a Constituição de 1988 carrega um apreço especial pela dignidade da pessoa humana, o que a levou a elencar dentre os objetivos fundamentais da República, a construção de uma sociedade livre, justa e solidária, além da erradicação da pobreza e a redução das desigualdades sociais. Na tentativa de cumprir tais objetivos, a Constituição de 1988 reconheceu o Direito do Trabalho como um direito social fundamental, trazendo à tona a relevância da proteção do trabalhador. No entanto, após mais de 30 anos de sua promulgação, muitos daqueles direitos ainda não foram efetivados, o que suscita a indagação se não seria a Carta Máxima meramente simbólica na esfera do trabalho, sobretudo em tempos pandêmicos. Nesse sentido, o presente artigo tem como objetivo perfazer uma discussão a respeito da constitucionalização dos direitos trabalhistas sob a ótica da legislação simbólica. A seguir, procurar-se-á perfazer uma análise acerca das Medidas Provisórias de números 927 e 936 editadas pelo Estado brasileiro para regulamentar as relações de emprego durante a pandemia da Covid-19 como um mecanismo de precarização trabalhista. A metodologia utilizada passará pelo método monográfico analítico, fazendo uso do levantamento da legislação e do estudo de material doutrinário enquanto técnica de investigação. Dentre os principais resultados, verificou-se o caráter simbólico da Constituição de 1988 na esfera do Direito do Trabalho, principalmente durante a pandemia, já que as Medidas Provisórias editadas para regular a situação não observam o texto constitucional. Como conclusão, verificou-se nos movimentos sociais, considerando a importância e a força da luta coletiva, um promissor mecanismo de luta pela eficácia da Constituição.
Crack, o mal do século?
Authors: Gigliotti Analice de Paula , Laranjeira Ronaldo Ramos
Published: August 2023

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Tabagismo é doença?
Authors: Ramos Fernanda Lia de Paula , Campana Angelo Americo Martinez
Published: August 2023

O tabaco é um conjunto de substâncias que compõem os cigarros industrializados, sendo a nicotina a substância indutora de dependência nos seus usuários. Segundo a Organização Mundial de Saúde cerca de um terço da população mundial é fumante, a maior parte homens. No Brasil a prevalência da dependência chega a 17 % da população sendo 20% homens e 13% mulheres. Na adolescência esta prevalência atinge 4,5%, em outros países a prevalência atinge 35%. O tabagismo pode levar o fumante a desenvolver várias doenças, entre elas, as cardiovasculares, as crônicas do sistema respiratório e os cânceres. É um dos principais fatores de risco de mortalidade no mundo até hoje.
Corrupção
Authors: Morana Hilda Clotilde Penteado , Mecler Katia
Published: August 2023

Nos últimos meses a corrupção tem sido tema corrente na imprensa brasileira. Mas se engana quem pensa que a corrupção tem apenas a ver com a política. O tema é mais amplo e chega a vários âmbitos, por todo o país as pessoas comentam sobre casos de corrupção e muitas dúvidas surgem. O que é corrupção? Pode se diagnosticar um corrupto? O ser corrupto é doente? São muitas as perguntas que norteiam esse debate. Por isso convidamos duas psiquiatras forenses que vão elucidar os caminhos da psicopatia e também do desvio de caráter. O foco é debater porque algumas pessoas são corruptas e o impacto disso na sociedade que convive com a corrupção.
The effects of extraction methods on the positivity rateof rotavirus infection
Authors: A Al-Mola Ghanim
Published: August 2023

The laboratory diagnosis of human rotavirus (HRV) based on many different methods. The latex agglutination test was the only method used in several hospitals in Iraq to detect HRV in stool samples. The frequency of positivity rate was proportional to the concentration of virions in the sample. The aim of this work was to study the efficiency of different extraction methods as filtration, sonication, ultracentrifugation and Freon-ether) on the results of Latex test also on the virus yield in tissue culture. The effectiveness was determined semi-quantitatively by LAT. All methods give statistically significant differences at p< 0.00 I except the low speed centrifugation gave differences at p<0.005. The results reveal that there are clear effects on positivity rate between the use of available methods and the sonication, ultracentrifugation and Freon -ether methods. The results of tissue culture revealed . that the cytopathic effects were visible when the virus preparation processed by the mentioned methods cause CPE after 12,24 and 48 hrs respectively in comparison with the available methods. The recommended methods for detection of RV particles from clinical specimens were sonication, ultracentrifugation and freon-ether.
Separation and determination of some water-soluble vitamins in pharmaceutical preparation by IP RP-HPLC
Authors: T. Faizullah Azad , B. Dikran Sarmad , 0. Hassan Rebwar
Published: August 2023

A reversed phase(RP) HPLC with ion-pair reagent is used for simultaneous determinations of water-soluble vitamins (nicotineamide, nicotinic acid, folic acid, riboflavin (B2) and thiamin (B 1 )) in pharmaceutical preparations. The vitamins were analyzed using ZORBAX Cs (25cm x 4.6mm i.d) analytical column, 6-8µ111 particle size, by isocratic elution with a mobile phase consisted of 20%methanol, buffered with 0.05M KH2P04 (pH 3.5) , and 3x10-3M 1-octanesulfonic acid as an ion-pair reagent at a flow rate of (l.Oml/min.). The UV-Visible detection of the separated vitamins was made at 254nm for all water-soluble vitamins. The precision and accuracy of method were checked by calculating RSD% and relative error E%, which where found to be reasonable. A RSD% between (0.5-4.76) % and relative error -:\1etween (0.05-4.93)%.The limit of detection range was found to be (0.0244, \\ O.Q436µg/ml).
The efficacy of triple and quadruple therapy for thetreatment of peptic ulcer disease
Authors: E AI-Snafi Ali , KH Rijab Hassan
Published: August 2023

This study was designed to determine the efficacy of triple and quadruple therapy for the treatment of peptic ulcer disease. Seventy five patients underwent Helicobacter Pylori associated peptic ulcer ,as determined by endoscopy and rapid urease test of biopsy were paiiicipated in this study. They were divided to 4 groups. Three of them were treated with triple therapy. The triple therapy in the first group consisted of omprazole 20 mg BID + amoxicillin 500 mg QID + metronidazole 500 mg TID . For the second group , only omprazole was replaced by ranitidine 150 mg BID , while for the third group metronidazole was replaced by clarithromycin 500mg BID . All triple therapies were given for 2 weeks. However , for the fourth group , a quadruple therapy consisted of omprazole 20mg BID + amoxicillin 500mg QID + clarithromycin 500mg BID + metronidazole 500mg TID , was given for one week. The efficacy in the four groups, was 91.3, 88.89, 90, and 100% respectively. All treatmentregimens were well tolerated and no sever side effects necessitated cessation of the treatment.