bluuebunny/crossref_metadata_2025 huggingface dataset:
Religion-Scientific Study of Solar Resting Phase and Solar-Lunar Finality
Authors: Adel Miah Muhammad
Published: October 2023

Religious views on the final state of the Sun, the Moon, the Final Hour, and the astrophysical findings of the solar and lunar fate have been reviewed. Religious views are that the Sun runs its course for a specified time, and it has a resting phase.  Also, the advent of the Last Hour will be marked by the Sun’s overhead appearance causing tremendous heat, sunrise in the western sky, engulfing of the Moon, and ultimate vanishing. These religious forecasts were made in the 7th century.  Scientists have found that the Sun has lived for 4.5 billion years and make forecast for living another 4.5 billion years. It passes through violent and quiet states every 11 years.  The Sun’s  red giant state will be large enough  to spread beyond the orbit of the Earth by 20% and will be 3,000 times brighter.  The Moon recedes away from us, and it will be lost in the Sun. After the red giant phase is over, the Sun will end up as a white dwarf with half of its mass.  These astronomical discoveries were made in the early 20th century. Many discoveries could be made if the heavenly bodies’ Qur’anic highlights would be followed.
الإختلاف بين المذهب المالكي والمذاهب الثلاثة (الحنفية,الشافعية والحنابلة) في كيفية أداء الصلاة
Authors: Abubakar Ibrahim Adamu  , Muhammad Suleiman Gana
Published: October 2023

أصول الفقه الإسلامي هي مبادئ منهجية تقليدية مستخدمة في الفقه الإسلامي لاستنباط أحكام الشريعة الإسلامية. تبدأ الورقة بمقدمة عن مفهوم التقسيمات وسيرة ذاتية مختصرة لأربع مدارس فكرية سنية. يشرح التحليل المقارن على نقاط الاختلاف بين المالكي والمذاهب الثلاثة (حنفي، شافعي، حنبلي) في كيفية أداء الصلاة. يعتمد هذا العمل البحثي على منهج تحليلي مقارن. إنه مهم للجميع من خلال خلق الوعي بين المسلمين الأمة حول كيفية التعامل مع الانقسامات عندما تنشأ خاصة في كيفية اداء الصلاة.
A new trend in war museums
Authors: Nan Li
Published: October 2023

As the role of museums becomes broader nowadays, it has more social responsibilities. The war museum, a conditioner of public memory, has a new trend of focusing on the current life and the future instead of just stating the truth. It seems to become more audience-centered in curatorial strategy or audience activities. The visitor-centered strategy is applied well in UK war museums like the Imperial War Museum, while it should be improved in Chinese war museums like the Memorial.
Hall of the Victims of Nanjing Massacre by Japanese Invaders. Based on the theory and practice, the paper discusses the following main aspects: the new trend of war museums, the case study of The Memorial Hall of the Victims of Nanjing Massacre by Japanese Invaders in China, and the Imperial War Museum North in the UK, based on the contract between the two case museums in interpretation strategy and the situation of memory work. It will see the current situation of display and memory work in the Memorial Hall in Nanjing, which reflects the Chinese war museums, as well as the future landscape of the Memorial Hall in
Nanjing, China.
Portfolio Optimization and Analysis Using Modern Portfolio Theory
Authors: Shengrui Ou
Published: October 2023

In investment transactions, such as stocks and commodities, risk is always involved. The link between investment returns and risk factors is often discussed. Many academics have attempted to develop models under any expected rate of return. The primary purpose of this paper is to demonstrate the application of modern portfolio theory in optimizing investment portfolios. The paper mainly analyzes the viewpoint through the use of historical financial data. The study constructs and examines portfolios using the Full Markowitz Model (MM) and the Index Model (IM) through five constraint conditions. By incorporating various constraints, the study aims to understand how regulatory, industry- specific, and client-driven limitations impact portfolio construction and performance.
Adaptability in Adversity: A Comparative Analysis of Tech and Pharmaceutical Sectors Amidst the Global Challenges
Authors: Xuanzhe Niu, Yue Su
Published: October 2023

The tumultuous events of recent years, notably the global pandemic, have rigorously tested the adaptability and resilience of various sectors, with the tech and pharmacies- tical industries are emerging prominently. This review juxtaposes the trajectories of these two sectors, highlighting their unparalleled agility amidst challenges. The tech sector, capitalizing on the accelerated digital shift, not only sustained but often flourished, indicating a profound metamorphosis of conventional work paradigms. Conversely, the pharmaceutical industry showcased rapid R&D capabilities, emphasizing the power of collaboration and setting novel benchmarks in vaccine research. The review further explores the post-pandemic implications, predicting a future characterized by digital ubiquity in multiple fields, the potential of mRNA solutions beyond COVID-19, and a heightened emphasis on sustainability and corporate social responsibility. In summa- tion, the insights and strategies birthed during this period are poised to significantly shape the trajectories of both sectors, emphasizing adaptability, collaboration, and a renewed commitment to global welfare.
Computer-Aided Drug Design in Anticancer Drugs
Authors: Su Weikang
Published: October 2023

The fight against cancer is a significant global health issue, and creating effective anticancer medications is crucial to addressing this challenge. Traditional methods of developing these drugs are time-consuming and require substantial financial investment. However, computer-aided drug design technology can reduce the time and cost associated with research and development. This paper summarizes various studies that have utilized computer-aided drug design technology to create anticancer drugs. It explores the application of this technology in cancer research and serves as a reference for future development of anticancer medications.
Application and development direction of fiber laser
Authors: LI Xiaochen
Published: October 2023

A fiber laser is a kind of laser emitting device based on fiber technology, which has the advantages of high power, high efficiency, and high beam quality. Therefore, fiber laser has wide application prospects in communication, medical treatment, material processing, and other fields. In the future, with the continuous progress of technology and the increasing demand, the application field of fiber lasers will be further expanded, and the development direction will be more diversified and specialized. In this paper, through the study of the application of fiber lasers, the development of fiber lasers in recent years is introduced, and its application status and development trend in communication, medical treatment, material processing, military, and other fields are summarized.
Impact of aging on the immune system
Authors: Li Minghong
Published: October 2023

Organismal aging is a complex multifactorial process influenced by various factors such as biological clock, gene expression, cellular senescence, oxidative stress, immune system, nutrition and metabolism, and lifestyle. The immune system plays a crucial role in the human body, maintaining normal immunity, defending against invasion of pathogenic microorganisms, maintaining homeostasis of the internal environment, and other functions. Research to date has found that the immune system weakens during the human body’s aging process, resulting in a series of diseases. The aging of the immune system is the inevitable result of the body’s aging, but it is also the fundamental cause of aging. As the body ages, the immune system gradually declines, and the decline of the immune system is associated with a decrease in the number of lymphocytes, a reduction in the activity of immune cells, and an increase in the inflammatory response, which makes the elderly more susceptible to infections and certain specific diseases. This phenomenon not only affects the quality of life of older people but also places a heavy burden on society. Understanding the effects of aging on the immune system is, therefore, important for improving the health of older adults. This paper focuses on the relationship between aging and the immune system.
DETERMINATION OF PARAMETERS OF COMBUSTION PROCESSES IN THE «CROWN» FLAME
Authors: Kozhevin Dmitriy
Published: October 2023

When studying the «Crown» flame, features of the formation of the «Crown» during the combustion of various liquids were noticed. The «Crown» differs in such parameters as the height of the peaks («Crown teeth»), the frequency of peak formation and the frequency of peak changes. From the analysis of the «Crown» parameters, phase portraits of various liquids were obtained. The assessment of phase portraits of liquids formed the basis of a new approach to determining the combustion parameters of liquids, where the frequency of peak changes represents the rate of a chemical reaction, and the frequency of peak formation represents the frequency of occurrence of mixture zones with the same qualitative and quantitative composition of active radicals, characterized by the height of the corresponding peak.
PROBLEMS OF NAVIGATION SUPPORT FOR MOVING OBJECTS IN EMERGENCY ZONES
Authors: Dvornikov Sergey , Yakushenko Sergey , Pogorelov Andrey
Published: October 2023

The paper shows the effectiveness of navigation support for grouping mobile objects under conditions of action in a zone with increased danger and destructive effects on the radio navigation field of positioning means. The problems of functioning of the user's navigation equipment are revealed and ways to solve them are proposed. The research results can be applied in the organization of rescue operations using navigation support systems, as well as by manufacturers of navigation equipment for determining the location of mobile objects in difficult operating conditions.
TECHNIQUE OF ATTACK DETECTION IN SELF-ORGANIZING DECENTRALIZED WIRELESS SENSOR NETWORKS
Authors: Meleshko Alexey , Desnitsky Vasily
Published: October 2023

The work is devoted to the development of an attack model and a technique for detecting attacks in self-organizing decentralized wireless sensor networks. The proposed model describes possible types of attacks and their characteristics, taking into account the properties of self-organization and decentralization. The methodology is focused on the protection of wireless sensor networks deployed on the ground, used for emergency response, and describes the stages of the process of building and configuring an attack detection mechanism based on data collection algorithms in wireless sensor networks and the use of machine learning methods. The analysis of possible types of data that need to be collected at the nodes of wireless sensor networks to detect attacks is carried out. The distinctive features of the proposed technique include the sets of features used that characterize specific types of attacking influences and allow detecting attacks with high values of the detection quality indicator. On the fragment of the hardware-software prototype of wireless sensor networks used in the work with an attack detection mechanism built into it, an experiment was conducted to check the quality of attack detection, confirming the correctness of the proposed technique.
comparison of two dosing regimens of vaginally administered misoprostol for cervical ripening and induction of labour at term: A randomized controlled trial
Authors: Muhammad YE  , Abdullahi HM  , Digol IG  , Ashimi AO
Published: October 2023

Background: The use of misoprostol in induction of labour has become established, but there exist wide variations in the dosing regimen.Objective: The aim of this study was to compare the efficacy and safety of two regimens of intravaginal misoprostol for cervical ripening and labour induction at term.Method: This prospective randomized clinical trial was conducted on 130 pregnant women at term in Aminu Kano Teaching Hospital, Kano, Nigeria. Those who fulfilled the criteria were randomized into 2 groups to receive intravaginal misoprostol tablets for 24 hours. Study group (A) received 4 hourly 25 µg misoprostol and Control group (B) 6 hourly 50 µg of misoprostol. Student t test, chi-square and Fisher Exact test were used to compare variables. P< 0.05 was considered statistically significant.Results: Both regimens were effective in cervical ripening and induction of labour with 93.8% and 98.5% achieving vaginal deliveries for 25 µg and 50 µg groups respectively. Oxytocin need was significantly higher (p<0.001) in group A (76.9%) compared to group B (23.1%). The Mean induction- delivery interval in hours was significantly shorter (p< 0.001) in group B (19.31±6.91) compared to group A (25.57±7.25). The percentage of women who delivered within 24 hours of commencement of induction was significantly higher (p= 0.002) in group B. There was no difference in the modes of deliveries in both groups (p =0.074). Tachysystole developed in two and three women in group A and B respectively. There were no significant differences between the two groups in neonates with Apgar score < 7 at 1 minute, Apgar score < 7 at 5 minutes, nor the proportion admitted to NICU. There was no difference in the incidence of adverse maternal effects in each group with p- values > 0.05.Conclusion: The mean induction-vaginal delivery interval and the number of women who delivered within 24 hours were better in 50µg group than 25µg group with no statistical significant difference in mode of deliveries, maternal and neonatal outcomes.
Pattern and characterization of headache among adult patients visiting the neurology clinic in Benin City Nigeria
Authors: Odiase FE  , Kayode-Iyasere EO
Published: October 2023

Context: Headache is one of the commonest reasons for neurology clinic consultation worldwide, but there is a dearth of knowledge regarding the pattern and characteristics of headache in parts of the southern region of Nigeria.Objectives: This study aims to describe the pattern and characteristics of headaches among adult patients attending a neurology clinic.Material and Methods: This was a cross-sectional study, done at the neurology clinic, Central Hospital Benin City. Adults with headache complaints were consecutively recruited using a structured questionnaire. Demographics of participants, headache characteristics, investigations and treatment were captured, while SPSS version 21 was used for data analysisResults: During the 7-month study period (February to September 2018), three hundred and sixty-eight patients attended the neurology clinic, of which one hundred and ten were recruited (29.9%, 110/368).The mean age of participants was 52.0(16.5) yrs. Headache was commoner in the female (69.1%) than the male (30.9%) participants. About half of the patients had 1-5 episodes of headaches in the previous six months, with majority of them attributing stress (47.3%), noise (31.8%), fatigue (28.2%) and lack of sleep (20.0%) as the main triggers of their headache. Reduced work productivity was observed in 52% of respondents, while 50.2% of participants self-treated themselves with the majority (64.5%), of them taking acetaminophen for their headacheConclusion: There is the need for a greater public awareness on headache to stem the self-treatment behavior that was observed, which would enable a more holistic care of the headache condition.
Decision to delivery interval and perinatal outcome for category one caesarean section in a tertiary hospital
Authors: Attah RA  , Hadiza G
Published: October 2023

Background: The Royal college of obstetrics and gynaecology and the American College of Obstetrics and Gynecology recommend a maximum interval of 30 minutes between the decision to perform an emergency caesarean section and delivery of the baby (DDI), when there is an immediate life threatening condition to the mother or baby. So far, this has been a herculean task in the majority of the developing nations.

Objectives: To determine the decision-to-delivery interval and perinatal outcome for category one caesarean section in Aminu Kano Teaching Hospital, Kano.

Methods: A One Year Retrospective study of category one caesarean section performed in Aminu Kano Teaching Hospital between 1st January 2018 and 31st December 2018.

Results: The mean DDI was 114.4 minutes. Only 6.2% were delivered within the recommended 30 minutes DDI. There was no significant association between the DDI and adverse perinatal outcomes but a significant association was found between the indication for the crash caesarean section and adverse perinatal outcome. The major determinants of prolonged DDI were maternity unit delays, anaesthetist delay, patient refusal to sign consent and busy operating rooms.

Conclusion: The mean DDI was longer than the recommended DDI of 30 minutes. Although this had no impact on perinatal outcome in this study. However, the perinatal outcome largely depended on the indication for the caesarean section.
Epidemiological and morbidity pattern of respiratory diseases in children admitted in the paediatric ward of a tertiary hospital in Southern Nigeria
Authors: Oloyede IP  , Ekrikpo UE
Published: October 2023

Context: Respiratory tract diseases contribute a majority of paediatric admissions and are a major cause of death in children less than five years.

Objective: To assess the epidemiological and morbidity patterns of respiratory disease in children admitted in the paediatric ward of a tertiary hospital in Southern Nigeria

Methods: A retrospective cross-sectional study. Information on all patients admitted into the paediatric medical ward with a respiratory diagnosis from January 2013 to December 2017 were extracted from the ward register. Data were analysed using Stata version 15.1.

Results: The prevalence of respiratory diseases was 39.9% (1307 out of 3276). Five hundred and seventy-four (43.92%) of the 1307 children with respiratory disease belonged to the 12-59 months age group. Respiratory diseases were commoner in males (61.29%) with a male to female ratio of 1.6: 1, (p=0.86). The three commonest childhood respiratory diseases were pneumonia (46.09%), acute pharyngitis (26.8%) and bronchial asthma (11.41%). The median duration of admission for all children with respiratory diseases was five days with a discharge rate of 96.9%. Thirty-five children with respiratory diseases had complications. The commonest complication observed was congestive cardiac failure in 23 out of 35 (65.71%).  Analysis of the monthly trend showed a double peak for pneumonia in March and October with acute pharyngitis following a similar peak.

Conclusion: Infectious respiratory diseases are still the commonest respiratory diseases in Nigerian children but bronchial asthma is also on the rise. We therefore recommend a scaling up of programs for the prevention and treatment of childhood respiratory diseases.
Rituximab-induced acute thrombocytopaenia in an African lupus patient: A case report
Authors: Akpabio AA  , Nga CN  , Udofia UK  , Asuka ES  , Orji PN
Published: October 2023

Drug-induced acute thrombocytopaenia (DITP) is a complication of various medications resulting in a platelet count <50 x 109/L from prior normal levels. It typically occurs within 1-2 weeks post-administration but can occur rapidly within 1-3 days with previous exposure. Rituximab (an anti-CD20 antibody) used to treat many autoimmune cytopaenias, has been reported to cause thrombocytopaenia mostly in lymphoma patients.

Reports in lupus are rare possibly because of off-label use. We hereby highlight the case of a 39-year old African lady who developed acute thrombocytopenia 12 days post-rituximab. Frequent monitoring of blood counts will enhance identification and treatment of this complication.
Radiographic assessment of endodontic accidents at a Nigerian tertiary health institution: A one-year retrospective study
Authors: Ibhawoh LO  , Enyinnaya NS  , Enabulele JE
Published: October 2023

Introduction: Dental treatment can produce iatrogenic injury to the tooth with endodontic procedural errors occurring during the various stages of endodontic treatment. This study determined the prevalence and pattern of endodontic accidents in clinical practice at a tertiary health center in Nigeria.

Methodology: This was a retrospective study of teeth treated with conventional hand-held file systems. Digital peri-apical working length, pre-obturation and post obturation radiographic images of teeth which received root canal treatment, were assessed for the presence or absence of errors. All errors present were recorded and data analysis was done using IBM SPSS version 22.0.

Results: The prevalence of procedural errors was 31.3% with ledges being the most prevalent error followed by transportation while gouging was the least encountered error. Majority (83.8%) of the errors occurred during root canal instrumentation. A higher proportion of molars had errors compared to the other types of teeth with the prevalence of errors increasing from incisors to premolars and then to molar teeth. The mandibular molars were found to be most frequently involved in procedural errors.

Conclusion: The prevalence of procedural errors seems high. Practitioners should show greater care during the canal preparation stage and to maintain the accuracy of the working length throughout the procedure, as errors which occur during canal preparation accounted for the vast majority of errors seen in this study. Special care should be taken when working on molars, which had a significantly higher error rate when compared to anterior teeth or premolars.
Medico-Social Characteristics of Patients with eclampsia in a metropolitan hospital in North western Nigeria: Is there a changing pattern?
Authors: Umar UA  , Gaya SA  , Bello HI
Published: October 2023

Background: Eclampsia is a recognized cause of maternal and neonatal morbidity and mortality in North western Nigeria. It’s a preventable obstetrics calamity were adequate antenatal care services are provided.Objective: To review medico-social characteristics of patients with eclampsia at a metropolitan Specialist Hospital in North-western Nigeria,Methodology: Eighty consecutive patients that presented with eclampsia at Murtala Mohammed Specialist Hospital were recruited for the study from 1st December, 2016 to 28th February, 2017. Data were collected using structured questionnaire, administered by research assistants. Information obtained included sociodemographic data, duration of fits before presentation and maternal-fetal outcome.Results: A total of 1931 patients delivered within the study period, among them 80 had eclampsia. This gives an incidence of 4.0%. Teenage pregnancy accounted for 35%. Forty-nine patients (61.2%) were primigravidae and up to 95% were booked. Majority of the patients 40(50%) had antepartum eclampsia while only 10(12.5%) had postpartum eclampsia. Most of the patients (73.8%) presented within 12 hours of convulsions and (87%) had vaginal delivery. There were 3 maternal deaths with case fatality rate of 3.8%. Live birth was achieved in 65%. Fresh still birth and Macerated still births were recorded in 20% and 12.5% respectively.Conclusion: The incidence of eclampsia is still high despite introduction of free maternity care services. Socio medical factors and poor quality of Antenatal Care services may be the contributing factors to development of eclampsia. There is need to review and improve the quality of antenatal care services offered at the primary health care centers.
Correlation between prostate volume and prostate-specific antigen in patients diagnosed with benign prostatic hyperplasia
Authors: Udoh EA  , Eyo AE  , David DE
Published: October 2023

Background: Prostate volume (PV) and serum prostate specific antigen (PSA) have been consistently linked to benign prostatic hyperplasia (BPH) disease progression especially when prostate volumes are >30mls and PSA>1.5ng/ml. PSA is produced by the ductal epithelial cells of the prostate. Understanding the natural history of prostate diseases requires knowledge of prostate volume and PSA.Objective: We set out to determine the correlation between prostate volume and PSA in our cohorts of men diagnosed with BPH.Methodology: Information from the case notes of 120 patients were retrieved including history, physical examination and result of relevant investigations. Data collated were analyzed using the statistical package for social sciences (SPSS) version 20.0 software.Results: Mean age of the patients was 64.95±9.22 years while mean PV and PSA were respectively 70.20±52.01mls and 4.58±3.32ng/ml. Correlation between PV and PSA was statistically significant: r= .407, P value was set at <.05.Conclusion: We concluded that PV and serum PSA levels have a direct relationship.
Pengaruh Kualitas Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pada Koperasi
Authors: Pangestu Puspita Ajeng , Hastuti Sri
Published: October 2023

This research aims to examine empirically the influence of level of education, understanding of accounting, and training on the quality of financial reports of Cooperatives. This research uses a quantitative approach, with collecting research data by using questionnaire instruments. This research was conducted at a Cooperative in Trenggalek Districts. Population in this research is one of the accounting department at active Cooperative in Trenggalek Districts which amounted to 361 units Cooperative. The sampling technique in this research is simple random sampling. Simple random sampling technique is a sampling technique from a population that is done randomly regardless of the strata of the population, with this method the sample used in this research is 78 people. Data analysis technique in this research using Partial Least Squares (PLS) by using software SmartPLS 3.0. The result of the research shows that (1) Level of education has an influence on the quality of financial report of Cooperatives, (2) Understanding of accounting has an influence on the quality of financial report of Cooperatives, and (3) Training has no influence on the quality of financial report of Cooperatives
Analisis Sistem Pengendalian Internal Atas Siklus Pendapatan
Authors: Andhaniwati Erry
Published: October 2023

The revenue cycle consists of several transactions of cash although credit sales, cash receipts from accounts receivable, and cash receipts from cash sales. The internal control system is done to maintain and protect the company's property and to prevent the risks that arise in a company. The purpose of this study was to analyze the system of internal controls over the company's revenue cycle that has run well and in accordance with the elements of internal control that have been set. This study is qualitative research are informants use the snowball sampling technique. The data used are primary data obtained from field observations in the form of an interview, while secondary data is obtained from the documents as supporting evidence for the interview. Based on the analysis of COSO and the internal control element that has been done, it can be concluded that the internal control system over the revenue cycle in Electrical Distributor is quite effective, but there are still some weaknesses that must be considered to improve the control of the company so that the objective can be achieved with good.
Penerapan Pencatatan Keuangan pada Usaha Mikro Kecil dan Menengah pada Perusahaan Jasa Advertising Berbasis SAK ETAP
Authors: Sundari Siti
Published: October 2023

This research aimed to find out (1) how the implementation of the  recording of financial reports based on SAK ETAP and (2) how the financial reporting on Advertising Service Company. Advertising Service Company is a UMKM which is involved in advertising services sectors and was still not able to implement financial reports based on SAK ETAP properly. This research uses qualitative case study methods. The sampling technique that is used is purposive sampling. This research was carried out in five steps, such as; 1) data collection, 2) data reduction, 3) data display, 4) data analysis, and 5) verification. The result of this research shows that; 1) In recording transaction, the owner not perform the recording based on SAK ETAP. The owner didn’t record a transaction rountinely, 2) the recording and reporting its still in manual way, 3) documents that found in the company is only a memorandum sale and the amount is limited, 4) the owner didn’t do the seperation of accounts between personal accounts and company’s accounts, 5) the owner doesn’t record all of the financial components of financial statements such as , income statement, statement of changes of equity, balance sheet, cash flow statement, and notes of the financial statements.
The Effect of Responsibility Accounting and Strategy Implementation on Organizational Performance
Authors: Sari Ismara Arum , Amalia Mekar Meilisa
Published: October 2023

In the era of globalization, every organization or company is required to have a differentiation advantage that can be used as an additional weapon to face competitors. Companies in the face of threats and challenges that arise can implement the right strategy that aligns with the core advantages. The purpose of this study is to examine and analyze the effect of the implementation of responsibility accounting and strategy on organizational performance. The population of this research is all managers of an organization in Indonesia, amounting to 130 people. The sampling technique is carried out with a "non-probability sampling" approach with the "purposive sampling" method. The analytical model used to test the proposed hypothesis is multiple linear regression by checking the compatibility of the F test model and testing the test hypothesis t. The results of the study prove that the Implementation of Responsibility Accounting and Strategy Implementation influences organizational performance. In this case, the influence is a positive influence. This positive influence implies that the organization must have responsibility for accounting and implement it in the operational activities of the organization. Also, strategies must be created and indeed implemented so that organizational performance increases and has competitive advantages.
Income Smoothing Analysis at Food and Beverages Companies Listed on the Indonesia Stock Exchange
Authors: Nugroho Arief A
Published: October 2023

The purpose of this study is to examine the effect of Firm Size, company profitability, company operating leverage, and company investment status on income smoothing practices in companies that go public on the Indonesia Stock Exchange. The statistical method used is multiple linear regression with dummy variables. Based on the sampling criteria, the food and beverage companies that went public on the Indonesia Stock Exchange from 2013 to 2017, the samples of this study amounted to eight companies, and these companies have been statistically tested to practice income smoothing. Multiple linear regression analysis with dummy variables in this study was carried out 2 (two) times because, in the first test, the multiple linear regression model with the resulting dummy variables violated the classical assumption, namely autocorrelation. The results of multiple linear regression analysis with the second test dummy variable are only the firm size which affects income smoothing, while the profitability, operating leverage, and investment status has no effect on income smoothing
Good Corporate Governance, Firm Age, and Capital Structure
Authors: Bernawati Yustrida , Batara Gilbert Rante
Published: October 2023

This study examines the effect of Good Corporate Governance and firm age on property and real estate companies' capital structure. The data used are secondary in financial statements from the Indonesia Stock Exchange on property and real estate companies in 2015-2017. The variables tested are Good Corporate Governance, which is proxied by the board of directors' size, independent commissioners, managerial ownership, audit committee, and the firm age. One dependent variable is the capital structure. The hypothesis was tested using multiple linear regression with the help of SPSS for Windows Release 23. This study provides evidence that the board of directors and audit committees' size influences the capital structure. Independent commissioners have a negative effect on capital structure, while managerial ownership and firm age do not affect capital structure.
Effect of Financial Performance, Company Size, and Share Ownership on Environmental Performance in Mining Companies on the Indonesia Stock Exchange
Authors: Farlinno Anditto , Bernawati Yustrida
Published: October 2023

This study aims to determine the effect of financial performance, company size, and share ownership on environmental performance based on the Environmental Performance Assessment Program in Environmental Management (PROPER) on mining companies listed on the Indonesia Stock Exchange (BEI) from 2012 to 2016. This study uses a quantitative method. The population in this study were 41 mining sector companies listed on the Stock Exchange and the number of samples in this study was 36 selected using the purposive sampling method. The hypothesis in this study was tested using multiple linear regression. The results of this study indicate that profitability and company size has a significant influence on PROPER-based environmental performance, while liquidity and stock ownership do not significantly influence PROPER-based environmental performance
Accounting Students Ethics Perception: the Role of Spiritual Intelligence, Ethics Knowledge, and Love of Money
Authors: Susilowati Endah , Andayani Sari , Zaana Khalifah Venty
Published: October 2023

This study aims to prove the influence of spiritual intelligence, knowledge of ethics, and love of money on students' perceptions of ethics. This research was conducted by distributing questionnaires to accounting students. The research population is accounting students in the 7th semester of the National Veterans Development University of East Java with a total of 305 people. Of these, 75 people were the research sample selected by the convenience sampling method. By using multiple regression analysis assisted by SPSS, the results of the study prove that spiritual intelligence and ethical knowledge have a positive effect on ethical perceptions of accounting students, while love of money has a negative effect on ethical perceptions of accounting students. This research implies that in accounting student education, it should be done with the aim of increasing emotional intelligence and ethical knowledge. The researcher suggests that in further research, independent variables should be added, and the research respondents are not only at one university, but at several universities so that the research results can be generalized.
The Effect of Tax Sanctions on Taxpayer Compliance with Services as a Moderating Variable
Authors: Sandra Novia Ayu , Anwar Saiful
Published: October 2023

Taxes are one of the great sources of wealth for the states of Indonesia that are used for expenditure in order to transfer people. Some factors that influenced taxation are tax sanctions and services. This research is a quantitative study. The population is the research is the taxpayer body registered at KPP Pratama Surabaya Karangpilang. The data used are primary data with data collection techniques using questionnaires. The samples used in this study were about 98 taxpayers using sampling techniques incidental sampling. Analytical techniques used Partial Least Square (Smart PLS). The results of this study show that tax sanctions have a positive effect on the compliance of corporate taxpayers. The second result indicated that tax services by the KPP have a negative effect on the relationship between tax sanctions and taxpayers’ compliance. Based on these results, the implication for KPP is to enforce the tax sanction for corporate taxpayers to be more compliant in paying their taxes. However, tax services need to be identified and customized to the corporate taxpayer’s needs, so that tax services will have an impact on corporate compliance in paying taxes.
Opinion Shopping as Moderating Influence of Financial Distress, Audit Client Tenure and Auditor’s Reputation on Going Concern Audit Opinion
Authors: Dita Faiza Rahma , Andayani Sari
Published: October 2023

This study aims to prove opinion shopping as a moderating influence of financial distress, audit client tenure, and auditors' reputation on going concern audit opinion. This Research uses a quantitative method with a correlational approach. The subjects of this study are infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The number of samples used was 95 from infrastructure, utilities, and transportation companies in the 2014-2018 period obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is Partial Least Square (PLS) with the help of SmartPLS 3.0 software. The results of this study indicate that financial distress significantly influences going concern audit opinions, meaning that companies experiencing difficulty in the flow of funds have a greater chance of receiving going concern audit opinions. Second, audit client tenure and the auditor’s reputation do not significantly influence on going concern in audit opinion. Third, opinion shopping weakens the influence of financial distress on going concern audit opinion, meaning opinion shopping cannot help companies that are indicated financial distress in avoiding going concern with audit opinion. Fourth, opinion shopping does not moderate the influence of Audit client tenure and auditor’s reputation on going concern audit opinion.
Fixed Assets Account Audit Procedures at the YG Community Health Center
Authors: Fadila Ririn Nur , Suryaningrum Diah Hari
Published: October 2023

Fixed assets describe the company's significant wealth and have experienced depreciation in one accounting period. Fixed assets need to be audited because an audit is a form of critical and systematic examination of the financial statements that have been prepared, along with all financial records as supporting evidence. This is certainly able to maintain the quality of financial reporting. This study aims to determine the procedures, findings, and results of fixed asset accounting audits for the YG Community Health Center (Puskesmas) for the 2022 financial year. The data in this study were sourced from secondary data through the documentation method in data collection. The data analysis used in this research is descriptive qualitative analysis. Based on a review of fixed asset audit procedures at the YG Health Center, we saw several errors in depreciation calculations and account classification and placement. So, a reclassification and recommendation were given for several correcting journals regarding existing errors. There are limitations in this study that include the time to audit fixed assets and the lack of a new auditor in recognizing the specification of any fixed assets, particularly in the health center. For future research, it is recommended to study the impact of any audit recommendation on the audit opinion, especially in the audit of fixed assets.
Implementation of Audit Procedures for Inventory Accounts at the Melati Putih Health Center
Authors: Listalia Dyta , Suryaningrum Diah Hari
Published: October 2023

Health development in an area is the responsibility of the Community Health Center (Puskesmas) under the district or city health office. Providing health services is the main mission of puskesmas, this goal cannot be achieved without optimal inventory management. Supplies have an important role, namely, proper and sufficient supplies will ensure the availability of goods and medicines needed in health services. This study aims to describe the audit procedures carried out by the XYZ Public Accounting Firm (KAP) on inventory accounts at the Puskesmas Melati Putih, as well as how to overcome problems when conducting audit procedures. It is important to carry out inventory audit procedures at the Puskesmas Melati Putih to ensure the existence, accuracy, and completeness of supplies, as well as the fairness of reports owned by Puskesmas Melati Putih. In this study information collection through observation methods, documentation, and interviews with related staff. Based on these findings, the practice of recording and assessing the inventory of Puskesmas Melati Putih is in accordance with Financial Accounting Standards (SAK) and Government Accounting Standards (SAP). It's just that there are errors in recording inventory that cause differences between the balance sheet and inventory details arising from the difference in the inventory stock card with physical calculations, and the management and neatness of placing goods must be further improved to make it easier to find out inventory in the warehouse. Therefore, the recommendations given by KAP XYZ include improving records through correction journals, improving internal control, and improving inventory records.

 

DOI: https://doi.org/10.5281/zenodo.8415627
Prosedur Pencatatan dan Perlakuan Aset Tetap Berwujud Yayasan XYZ Berdasarkan PSAK 16
Authors: Anisyah Firda Yanti  , Widajantie Tituk Diah
Published: October 2023

Fixed assets such as land, vehicles, equipment, and machinery are essential components to support the company's operational activities. Sound recording and accounting treatment of fixed assets are needed to prepare relevant, comparable, and reliable financial reports. The purpose of this study was to find out whether the procedures for recording and treating fixed assets carried out by the Arif, Wahyudi & Lukman Accounting Services Office at the XYZ Foundation were following PSAK No. 16. Compliance is determined by comparing the provisions in PSAK No. 16 with the practice of recording and treating fixed assets in the preparation of financial reports. The type of research used is a qualitative description and uses data collection techniques in the form of interviews and documents. Fixed assets owned by the XYZ Foundation are tangible fixed assets whose depreciation is carried out using the straight-line method. The study results concluded that the procedure for recording and treating fixed assets at the XYZ foundation was under the Statement of Financial Accounting Standards No. 16. However, there are some constraints.
Singular quasilinear convective systems involving variable exponents
Authors: Moussaoui Abdelkrim , Nabab Dany , V�lin Jean
Published: October 2023

The paper deals with the existence of solutions for quasilinear elliptic systems involving singular and convection terms with variable exponents. The approach combines the sub-supersolutions method and Schauder's fixed point theorem.
Two-weight norm inequalities for rough fractional integral operators on Morrey spaces
Authors: Ho Kwok-Pun
Published: October 2023

We establish the two-weight norm inequalities for the rough fractional integral operators on Morrey spaces.
MUSTAFA KEMAL ATATÜRK’ÜN 1918 TARİHLİ HİDROTERAPÖTİK KARLSBAD ZİYARETİ VE BU ZİYARETİN GENÇ TÜRKİYE CUMHURİYET’İNDEKİ SOSYAL YAŞAM REFORMASYONUNA KATKISI
Authors: NAMAL Arın , TEMEL M. Kemal
Published: October 2023

Ulu Önder Mustafa Kemal Atatürk, Türkiye Cumhuriyeti’ni kurmadan önce Birinci Dünya Savaşı cephelerinde kumandanlık ettiği senelerde, üriner sistem hastalıklarından muzdarip olmuştur. Temmuz 1918’de, hastalığı için kaplıca kenti Karlsbad’da tedavi görmüştür. Bu terapötik ziyaret sırasında ayrıca, toplamda altı defterde yüz elli sekiz sayfaya varacak bir günlük tutmuş, bu defterler çok sonraları şahsî kütüphanesinde keşfedilmiş ve 1983’te yayımlanmıştır. Türkçe ve Fransızca kaleme alınmış olan bu notlardan Atatürk’ün gördüğü tedavinin zamanının hidroterapi ve tebdil-i gıda eksenli konvansiyonel tıbbı dairesinde olduğu görülmektedir. Daha da önemlisi, Atatürk’ün Karlsbad’da izlediği, kadınların kısıtlanmadan katılabildiği canlı sosyal yaşamdan derinden etkilendiği, Cumhuriyet’in kuruluşundan sonra Türk kadınına oy hakkı dâhil birçok hak tanırken buradaki deneyiminden de esinlendiği anlaşılmaktadır.
Engineering Mesoscopic 3D Tumor Models with a Self‐Organizing Vascularized Matrix
Authors: De Lorenzi Federica , Hansen Nadja , Theek Benjamin , Daware Rasika , Motta Alessandro , Breuel Saskia , Nasehi Ramin , Baumeister Julian , Schöneberg Jan , Stojanović Natalija , von Stillfried Saskia , Vogt Michael , Müller‐Newen Gerhard , Maurer Jochen , Sofias Alexandros Marios , Lammers Twan , Fischer Horst , Kiessling Fabian
Published: October 2023

Advanced in vitro systems such as multicellular spheroids and lab‐on‐a‐chip devices have been developed, but often fall short in reproducing the tissue scale and self‐organization of human diseases. A bioprinted artificial tumor model is introduced with endothelial and stromal cells self‐organizing into perfusable and functional vascular structures. This model uses 3D hydrogel matrices to embed multicellular tumor spheroids, allowing them to grow to mesoscopic scales and to interact with endothelial cells. It is shown that angiogenic multicellular tumor spheroids promote the growth of a vascular network, which in turn further enhances the growth of cocultivated tumor spheroids. The self‐developed vascular structure infiltrates the tumor spheroids, forms functional connections with the bioprinted endothelium, and can be perfused by erythrocytes and polystyrene microspheres. Moreover, cancer cells migrate spontaneously from the tumor spheroid through the self‐assembled vascular network into the fluid flow. Additionally, tumor type specific characteristics of desmoplasia, angiogenesis, and metastatic propensity are preserved between patient‐derived samples and tumors derived from this same material growing in the bioreactors. Overall, this modular approach opens up new avenues for studying tumor pathophysiology and cellular interactions in vitro, providing a platform for advanced drug testing while reducing the need for in vivo experimentation.
Direct Operando Visualization of Metal Support Interactions Induced by Hydrogen Spillover During CO2 Hydrogenation
Authors: Jenkinson Kellie , Spadaro Maria Chiara , Golovanova Viktoria , Andreu Teresa , Morante Joan Ramon , Arbiol Jordi , Bals Sara
Published: October 2023

The understanding of catalyst active sites is a fundamental challenge for the future rational design of optimized and bespoke catalysts. For instance, the partial reduction of Ce4+ surface sites to Ce3+ and the formation of oxygen vacancies are critical for CO2 hydrogenation, CO oxidation, and the water gas shift reaction. Furthermore, metal nanoparticles, the reducible support, and metal support interactions are prone to evolve under reaction conditions; therefore a catalyst structure must be characterized under operando conditions to identify active states and deduce structure‐activity relationships. In the present work, temperature‐induced morphological and chemical changes in Ni nanoparticle‐decorated mesoporous CeO2 by means of in situ quantitative multimode electron tomography and in situ heating electron energy loss spectroscopy, respectively, are investigated. Moreover, operando electron energy loss spectroscopy is employed using a windowed gas cell and reveals the role of Ni‐induced hydrogen spillover on active Ce3+ site formation and enhancement of the overall catalytic performance.