bluuebunny/crossref_metadata_2025 huggingface dataset:
A Real-Time Polyp Detection System with Clinical Application in Colonoscopy Using Deep Convolutional Neural Networks
Authors: Krenzer Adrian , Banck Michael , Makowski Kevin , Hekalo Amar , Fitting Daniel , Troya Joel , Sudarevic Boban , Zoller Wolfram G. , Hann Alexander , Puppe Frank
Published: February 2022

Background: Colorectal cancer (CRC) is still a leading cause of cancer-related deaths worldwide. The best method to prevent CRC is a colonoscopy. During this procedure, the colonoscopist searches for polyps. However, there is a potential risk of polyps being missed by the examiner. Here the automated detection of polyps helps assist the examiner during coloscopy. In the literature, there are already publications examining the problem of polyp detection. Nevertheless, most of these systems are only used in the research context and do not attain clinical application. Therefore, we introduce a system scoring best on current benchmarks and implementing it fully for clinical-ready applications. Methods: To create the polyp detection system (ENDOMIND-Advanced), we combined our own collected data from different hospitals and practices in Germany with open-source data sets to create a data set with over 500.000 annotated images. Furthermore, we show different techniques for training a CNN on polyp detection that involves preprocessing, data augmentation and hyperparameter optimization. Additionally, we developed a post-processing technique based on video detection to work in real-time with a stream of images. This allows us to leverage the incoming stream context of the endoscope while maintaining real-time performance. Furthermore, the polyp detection system is integrated into a prototype ready for application in clinical interventions. Results: First, we show that our polyp detection system is state of the art by evaluating it on the CVC-VideoClinicDB benchmark with a F1-score of 90.24%. We compare the polyp detection system to the best system in the literature and achive better results in speed and accuracy. Additionally, we show its performance on our own data and introduce a new metric called the time to the first detection. This metric is given in seconds and shows how long AI systems need to detect a polyp for the first time. Finally, we further elaborate on the explainability of our system by showing heatmaps of the neural network explaining neural activations. Conclusion: Overall we introduce a fully assembled real-time system for polyp detection with application in clinical practice and show that the system outperforms current systems on benchmark data sets with real-time performance.
Comparative performance of hybrid generations reveals potential application of F2 hybrids in upland cotton
Authors: Chen Liangliang , Tang Huini , Zhang Xuexian , Qi Tingxiang , Guo Liping , Shahzad Kashif , Wang Hailin , Qiao Xiuqin , Zang Rong , Zhang Meng , Wu Jianyong , Xing Chaozhu
Published: February 2022

Background: Heterosis has greatly improved productivity of cotton crop. However, major constraint for large-scale promotion of F1 hybrid cotton is artificial emasculation and pollination. This study through comparative evaluation of hybrid generations proposed potential utilization of F2 hybrids to improve upland cotton production.Aims：The current study aimed to compare F1 and F2 hybrids and combine with the breeding practice of strong hybrid cotton to select the best combination of heterosis, provide reference for the feasibility of parental selection and utilization of F2 heterosis in China.Methods:We analyzed eight upland cotton varieties and made crosses according to NCⅡ incomplete diallel cross breeding design in two cotton belts of China.Results: The results showed that Variance analysis revealed significant differences for agronomic, yield and fiber quality in both generations and environments. The broad-sense heritability of agronomic and yield traits were relatively higher than quality traits. Furthermore, narrow sense heritability of some traits was higher in F2 than F1 generation under both cotton belts. Overall, parental lines Zhong901, ZB, L28, and Z98 were observed with maximum combining ability while combinations with strong special combining ability were ZB ×DT, SJ48 ×Z98, L28 ×Z98, and ZB ×851. The yield traits heterosis was predominant in both generations. However, the level of heterosis was altered with trait, hybrid combination, generation, and environment. Interestingly, L28×Z98 performed outstandingly in Anyang. Its lint yield was 24.8% higher in F1 and 11.6% in F2 than that of the control Ruiza816. The performance of SJ48 × Z98 was excellent in Alar which showed 36.5% higher LY in F1 and 10.9% in F2 than control Zhongmiansuo 49. Further results revealed most hybrid combinations had shown low level of heterosis for agronomic and fiber quality traits in both generations. Comparatively, ZB ×DT and L28×Z98 showed hybrid vigor for multiple traits in both generations and cotton belts. Moreover, lint yield can be improved independently in both cotton belts in these combinations.Conclusions: Through comparative analysis of variance, combining ability, and heterosis in F1 and F2 hybrids under different cotton belts, this study proposed potential utilization of F2 hybrids to improve upland cotton productivity in China.
QTL Analysis for Soybean (Glycine Max L. Merr.) Seed Storability in High-Temperature Storage Conditions
Authors: Jiamtae Pakanan , Hashiguchi Masatsugu , Lelapiyamit Intouch , Harada Kyuya , Gondo Takahiro , Tanaka Hidenori , Akashi Ryo
Published: February 2022

Soybean (Glycine max L. Merr. ) seeds are highly sensitive to the environmental conditions experienced in storage. The objectives of this study were to identify QTLs for soybean seed storability by evaluating seed viability and seed vigor and investigating candidate genes for these traits in detected QTL regions. These objectives will aid in developing soybean cultivars with a high capacity for storability. The seeds of 109 and 90 recombinant inbred lines (RILs) derived from a cross between Misuzudaizu and Moshidou Gong 503 in 2010 and 2019, respectively, were used to evaluate seed viability by a germination test and seed vigor by an accelerated aging test, after storage under two temperature conditions (25 °C and 35 °C) for six months. Seed viability and seed vigor of Moshidou Gong 503 were higher than those of Misuzudaizu in both temperature conditions. The average seed viability and seed vigor of RILs decreased when stored at the higher temperature. A total of five QTLs were found for the two traits, seed viability and seed vigor, located in chromosomes A2, C2, and D1b. The Misuzudaizu alleles decreased seed viability and seed vigor at all detected QTLs. Most QTLs in this study were found near loci controlling seed viability, maturity, germination, seed hardness, and seed surface micromorphology, indicating that seed storability is related to these traits. In addition, two new QTLs were found that are associated with seed storability.
The Effects of Melatonin Intake on Biomarkers of Inflammation and Oxidative Stress in Subjects with Breast Cancer: A Randomized, Double-Blind, Placebo-Controlled Trial
Authors: Hashemi Fatemeh , Mousavi Noushin , Manouchehri-Ardakani Reza , Pourhanifeh Mohammad Hossein , Matini Amir Hassan
Published: February 2022

Background: To our knowledge, data on the effects of melatonin supplementation on biomarkers of inflammation and oxidative stress in subjects with breast cancer are scarce. This research was done to assess the effects of melatonin supplementation on biomarkers of inflammation and oxidative stress in subjects with breast cancer. Methods: This randomized double-blind, placebo-controlled trial was conducted on 40 subjects diagnosed with breast cancer aged >25 years old. Subjects were randomly assigned into two groups to take either melatonin (n=20) or placebo (n=20) for 24 weeks. Inflammation and oxidative stress biomarkers were quantified at baseline and after the 24-week intervention. Results: After the 24-week intervention, compared with the placebo, melatonin supplementation significantly increased plasma total antioxidant capacity (TAC) (+21.3±26.2 vs. -6.3±34.5 mmol/L, P=0.007), and decreased plasma malondialdehyde (MDA) concentrations (-0.2±0.3 vs. +0.1±0.2 µmol/L, P=0.002). We did not observe any significant effect of melatonin supplementation on other biomarkers of oxidative stress. Conclusions: Overall, melatonin intake for 24 weeks in patients with breast cancer had beneficial effects on TAC and MDA levels, but did not affect other biomarkers of oxidative stress.
Sustainable oxygen evolution electrocatalysis in aqueous 1 M H2SO4 with earth abundant, nanostructured Co3O4
Authors: Yu Jiahao , Garcés Felipe Andrés , González-Cobos Jesús , Peña-Diaz Maria , Rogero Celia , Giménez Sixto , Spadaro Maria Chiara , Arbiol Jordi , Barja Sara , Galan-Mascaros Jose Ramon
Published: February 2022

Earth-abundant electrocatalysts for the oxygen evolution reaction (OER) able to work in acidic working conditions are elusive. While many first-row transition metal oxides are competitive in alkaline media, most of them just dissolve or become inactive at high proton concentrations where hydrogen evolution is preferred. Only noble metal catalysts, such as IrO2, are fast and stable enough in acidic media. Herein, we report the excellent activity and long-term stability of Co3O4-based anodes in 1 M H2SO4 (pH 0.3) when processed in a partially hydrophobic carbon-based protecting matrix. These Co3O4@C composites reliably drive O2 evolution a 10 mA cm−2 current density for > 40 hours without appearance of performance fatigue, and are the first of their kind to pass benchmarking protocols without incorporating noble metals. Our strategy opens a new venue towards fast, energy efficient acid-media water oxidation electrodes.
Determination of Streptomycin Residue in Imported and Locally Produced Honey in Kosovo
Authors: Rama Adem , Haziri Imer , Miftari Iliriana , Zuka Afërdita , Zhuri Blend , Latifi Arlind , Hasani Drilon , Latifi Fatgzim
Published: February 2022

The objective of this study was to assess the occurrence of streptomycin residues of locally produced and imported honey collected from individual apiaries and retail markets during 2017 from six different regions (Gjilan, Mitrovica, Peja, Prizren, Prishtina, and Ferizaj) in Kosovo. In the present study, 155 honey samples have been qualitatively screened by enzyme-linked receptor-binding assays (ELISA). A descriptive statistic is used to provide the basic features of the sample and measure. In total, 45 (29%) samples were positive, while 110 (71%) were negative. Streptomycin residues were found in a considerable number of local honey samples, 34 out of 131 (25.9%), and imported honey, 11 out of 24 samples (45.8%), respectively. None of the positive samples has exceeded e maximum residue levels (MRL) stated by the European Union (EU) regulations. ELISA analysis demonstrated that streptomycin residues lie between 2.1–9.8 ng/mL. Regarding the regional distribution of the positive samples, most of them were from Ferizaj and Prizren Region. Based on these results, competent authorities should establish and maintain continuous honey monitoring programs to ensure Kosovo consumers', risk-free honey. Besides, there is a pressing need for additional research to accurately assess other aspects of this problem and identify effective corrective actions designed to reduce honey bee contaminants.
Identification of a tobacco-smoking induced mutation signature with biological and clinical significance in bladder cancer
Authors: Meng Xiang-Yu , Li Shuo , Shi Ming-Jun , Liu Wei-Huang , Chen Hao , Song Jian , Radvanyi Francois , Bernard-Pierrot Isabelle , Wang Fubing , Wang Xing-Huan
Published: February 2022

Background: Tobacco-smoking is a known risk factor for bladder cancer (BCa). However, a typical tobacco-smoking induced mutation signature, COSMIC SBS4, established in lung and head-and-neck cancer, has not yet been virtually found in BCa. Methods: De novo mutation signature extraction was performed. Association of SBS4-like signature with tobacco-smoking and clinicopathologic and molecular features were analyzed with statistical and bioinformatics analysis. The role of AHR/CYP1A in BaP-induced carcinogenic effects was functionally investigated in RT4 and T24 cell lines. Results: We identified a mutation signature resembling the COSMIC SBS4 in a cohort of whole exome sequenced BCa tumors, with moderate contribution to the overall mutation load. Its relationship with tobacco-smoking was demonstrated given its transcriptional strand bias and association with tobacco-smoking history and other proven tobacco-induced mutation signatures, DBS2 and ID3. Load of this signature showed anti-correlation with APOBEC mutagenesis, enrichment in luminal unstable and depletion in stroma-rich molecular subtypes, and association with patients’ prognosis, tumor grade, tumor proliferation, immune infiltration, inflammation, IFN-response, and urothelial versus squamous differentiation. We computationally identified and functionally validated AHR/CYP1A axis as a pivot of tobacco-induced carcinogenesis in BCa. We proposed a hypothetic mechanistic model of tobacco toxicants-related BCa development and evolution in summary of the findings. Conclusions: A tobacco-smoking induced mutation signature with important biological and clinical significance is present in BCa. As a direct measurement of chronic tobacco genotoxic effects, it can be used for further investigations on BCa etiology and clinical management. AHR/CYP1A axis is essential in tobacco-induced carcinogenic process of BCa, which can be a potential target in BCa prevention and treatment.
Concordance between indirect fibrosis and steatosis indices and their predictors in subjects with overweight/obesity
Authors: Gaggini Melania , Vigna Luisella , Piazza Salvina Di , Gori Francesca , Tirelli Amedea Silvia , Bamonti Fabrizia , Maltinti Maristella , Napolitano Filomena , Chatzianagnostou Kiriazoula , Vassalle Cristina
Published: February 2022

Background: The non-invasive assessment of steatosis/fibrosis tried to overcome some of periprocedural risk of liver biopsy; for this several indices of steatosis and fibrosis in liver have been proposed. Aim: to evaluate concordance of non invasive fibrosis and steatosis indices in a large population of adult subjects at risk of NAFLD, and their relationship with different clinical and biochemical parameters.Methods: Indices of steatosis (fatty liver index-FLI), NAFLD liver fat score-NLFS)) and fibrosis (Fibrosis 4 (FIB-4), BARD, BAAT and FORN) were calculated in 1145 outpatients with overweight or obesity at risk for T2D and NAFLD. Indices were correlated with clinical variables.Results: Concordance between tests occurred in 81% of the overall values between FLI and NLFS, but was lower when comparing the other fibrosis scores (FIB-4 vs FORN 72%, FIB-4 vs BARD 36%, BARD vs FORN 46%, BARD vs BAAT 58%, FIB-4 vs BAAT 46%, BAAT vs FORN 62%). Each index was differently correlated with anthropometric, clinical and laboratory variables .Conclusion: Indices evaluated retain low concordance, clinicians should be aware of these differences between steatosis/fibrosis scores when expressing a differential liver disease diagnosis or assessing the progression of a known liver disease.Level of EvidenceLevel V, descriptive research.
Assessing Thailand’s 1-3-7 surveillance strategy in accelerating malaria elimination
Authors: Sudathip Prayuth , Naowarat Sathapana , Kitchakarn Suravadee , Gopinath Deyer , Bisanzio Donal , Pinyajeerapat Niparueradee , Sintasath David , Shah Jui A.
Published: February 2022

Background: Thailand’s strong malaria elimination program relies on effective implementation of its 1-3-7 surveillance strategy, which was endorsed and implemented nationwide in 2016. For each confirmed malaria patient, the Ministry of Public Health’s Division of Vector Borne Diseases (DVBD) ensures completion of case notification within 1 day, case investigation within 3 days, and foci investigation within 7 days. To date, there has not been a comprehensive assessment of the performance and achievements of the 1-3-7 surveillance strategy although such results could help Thailand’s future malaria elimination strategic planning. Methods: This study examined adherence to the 1-3-7 protocols, tracked progress against set targets, and examined geographic variations in implementation of the 1-3-7 strategy in the program’s initial five years. An auto-regressive integrated moving average (ARIMA) time series analysis with seasonal decomposition assessed the plausible implementation effect of the 1-3-7 strategy on malaria incidence in the program’s initial five years. The quantitative analysis included all confirmed malaria cases from public health and non-governmental community facilities from October 2014 to September 2021 (fiscal year [FY] 2015 to FY 2021) (n = 77,405). The spatial analysis included active foci with known geocoordinates that reported more than five cases from FY 2018 to FY 2021.Results: From FY 2017 to FY 2021, on-time case notification improved from 24.4% to 89.3%, case investigations from 58.0% to 96.5%, and foci investigations from 37.9% to 87.2%. Adherence to timeliness protocols did not show statistically significant variation by area risk classification. However, adherence to 1-3-7 protocols showed a marked spatial heterogeneity among active foci, and the ARIMA model showed a statistically significant acceleration in the reduction of malaria incidence. The 1-3-7 strategy national indicators and targets in Thailand have shown progressive success, and most targets were achieved for FY 2021. Conclusion: The results of Thailand’s 1-3-7 surveillance strategy are associated with a decreased incidence in the period following the adoption of the strategy although there is notable geographic variation. The DVBD will continue to implement and adapt the 1-3-7 strategy to accelerate progress toward malaria elimination. This assessment may be useful for domestic strategic planning and to other countries considering more intensive case and foci investigation and response strategies.
Evaluating Croton macrostachyus: honey, nectar, and pollen antimicrobial activities against Escherichia coli, Shigella boydii, Staphylococcus aureus, and Bacillus subtilis
Authors: Roba Kasim , Bedewi Zufan
Published: February 2022

Background: Ethiopia is one of the plant species-rich countries in the world and the center of origin of many medicinal plants. Studying antimicrobial activities is vital to investigate plants resources for medicinal values and the study was conducted to identify and evaluate Croton macrostachyus honey’s antimicrobial sources from its nectar and pollen against mentioned bacteria. Methods: Completely Randomised Design was used for the laboratory. After adjusting turbidity, consistent growth of bacterial culture was made using sterilized cotton. The extract of C. macrostachyus’ pollen 3.6 gm. was added to 12 ml of distilled water to prepare stock solutions as 3.6:12 = 0.3 x B = 3 x a ppm stock solution and antimicrobial activities of pollen, nectar, and honey were tested against mentioned bacteria above. Data were inserted into Microsoft excel 2010 and imported to R software version 3.44. Multilevel analysis was used to see the interaction between bacteria species and each concentration of honey, nectar, and pollen of Croton and Anova was used to see the significance of these concentrations on bacteria species. A p-value of <0.05 was considered statistically significant.Results: Results indicated that bacteria were more inhibited at 72 hours than 48 and 24 hours and the result identified honey’s antimicrobial source was due to pollen composition found in honey that only pollen had antimicrobial activities while nectar had no antimicrobial activities against both Gram-negative and Gram-positive bacteria mentioned above. Time has significant effects on tested bacteria (p = 0.000) and treatments have significant effects on tested organisms (p = 0.000). Honey inhibited the growth of more Gram-negative bacteria: Escherichia coli and Shigella boydii. Bacillus was mostly inhibited by crotons’ pollen than others.Conclusions: Water extract of Crotons ‘pollen had antibacterial activities against all tested bacterial strains, but inhibited more Gram-positive bacteria; while Crotons’honey inhibited more Gram-negative bacteria than Gram-positive bacteria. Negative controls (sterilized water) and nectar did not show an inhibitory effect on tested bacteria, while positive control (Chloramphenicol) had antimicrobial activities. Further isolation and characterization of bioactive compounds from Croton macrostachyus pollen are useful to develop a novel botanical formulation for further applications.
Aptamer-Functionalized Quercetin Thermosensitive Liposomes for Targeting Drug Delivery and Antitumor Therapy
Authors: Li Jian , Gao Yanting , Liu Shihe , Cai Jiahui , Zhang Qing , Li Kun , Liu Zhiwei , Shi Ming , Wang Jidong , Cui Hongxia
Published: February 2022

Chemo-thermotherapy, as a promising cancer combination therapy strategy, has attracted widespread attention. In this study, a novel aptamer functionalized thermosensitive liposomes encapsulating hydrophobic drug quercetin were fabricated as an efficient drug delivery system. This aptamer-functionalized quercetin thermosensitive liposomes (AQTSL) combined the merits of high-loading yield, sustained drug release, long-term circulation in the body of PEGylated liposomes, passive targeting of 100-200 nm nanoparticles, active targeting and improved internalization effects offered by AS1411 aptamer, and quercetin release controlled by temperature-response and thermotherapy. In addition, AQTSL tail vein injection combined with 42℃ administration inhibited the tumor growth significantly compared with the saline administration (p<0.01), and the inhibition rate reached 75%. Furthermore, AQTSL combined with 42℃ administration also slowed down the tumor growth significantly compared with QTSL combined with 42℃ administration (p<0.05), which further confirmed that AS1411 decoration increased the active targeting and internalization effects of the drug delivery system, and AS1411 aptamer itself might also contribute to the tumor inhibition process. These data indicated that AQTSL is a potential carrier candidate for different hydrophobic drug tumor targeting delivery and this kind of targeted drug delivery system combined with temperature response drug release mode is expected to achieve an ideal tumor therapy effect.
Transcriptomic and Functional Approaches Unveil the Role of tmRNA in Zinc Acetate Mediated Levofloxacin Sensitivity in Helicobacter Pylori
Authors: Tao Hongjin , Meng Fansen , Zhou Yu , Fan Jiao , Liu Jing , Han Yingjie , Sun Benjamin B. , Wang Gangshi
Published: February 2022

Background: Rapid increase in resistance of Helicobacter pylori (H. pylori) has hindered antibiotics-based eradication efforts worldwide and raises the need for additional approaches. Here, we investigate the role of zinc-based compounds in inhibiting H. pylori growth and modulating antibiotic sensitivities, interrogate their downstream transcriptomic changes and highlight the potential mechanism driving the observed effects.Results: We showed that zinc acetate inhibited H. pylori growth and increased H. pylori sensitivity to levofloxacin. Transcriptomic profiling showed distinct gene expression patterns between zinc acetate treated groups vs controls. In particular, we independently replicated the association between zinc acetate treatment and increased ssrA expression. Knockdown of ssrA restored levofloxacin resistance to levels of the control group.Conclusion: In this study, we first demonstrated the role of zinc acetate in H. pylori growth and antibiotic sensitivities. Additionally, we explored the transcriptomic perturbations of zinc acetate followed by functional knockdown follow-up of differentially expressed ssrA, highlighting the role of tmRNA and trans-translation in H. pylori levofloxacin resistance. Our results provide alternative and complementary strategies for H. pylori treatment and shed light on the underlying mechanisms driving these effects.
Comparative Proteomic Analysis of Taenia solium Cysticercus and Adult Stages
Authors: Li Lizhu , Zhou Biying , Hi Wei , Fan Xianmin , Liu Meichen , Luo Bo , Yang Fengjiao , Jiang Nan , Wang Lingjun
Published: February 2022

B ack ground : Cysticercosis is one of 20 tropical diseases classified as neglected by the World Health Organization (WHO). As the pathogenesis of cysticercosis is not yet clear, there is no vaccine that can completely cure the disease. This study attempts to identify the proteins of adult and larvae of Taenia solium by mass spectrometry, predict the function of differential proteins so as to further study the Pathogenic mechanism of larvae to host. This provides clues for the cysticercosis prevention and treatment.
Methods: In our study, we separated proteins of adult and larvae of Taenia solium by High Performance Liquid Chromatography(HPLC) fractionation, and protein samples were also digested in liquid and identified by liquid chromatography tandem mass spectrometry(LC-MS/MS); the differentially expressed proteins were then processed by a bioinformatics and parallel reaction monitoring (PRM) analysis .
Results: Our results showed that the 3658 proteins identified, 2481 contained quantitative information, according to the relative quantitative analysis of the protein expression level by label-free quantification, differentially expressed proteins between the two treatments were identified applying a P value < 0.05 and a twofold change threshold, of which 293 proteins were up-regulated whereas 265 proteins were down-regulated. Through the bioinformatics analysis, we found some proteins that were associated with the immune effector process in addition to diagnostic antigens and therapeutic targets.
Conclusion: We conclude that the results facilitate a better understanding of the complexity of the cestode life cycle, mechanism to counter the host immune system, and host–parasite interactions in both developmental stages. Evading the host immune response may be key for the establishment of latent and persistent infections by cysticercus. Therefore, understanding the mechanisms through which the parasites manipulate the host immune response for their survival is important to our understanding of the intricate parasite-host interaction. Further studies are required to identify what function those proteins are, it may contribute to the development of novel strategies and vaccines against cysticercosis.
THE EFFECT OF GOOD CORPORATE GOVERNANCE ON CORPORATE VALUES ON COMPANIES LISTED IN JAKARTA ISLAMIC INDEX
Authors: Nurianti Eliya Dwi
Published: February 2022

The purpose of this research is to determine the effect of Good Corporate Governance on Company Value in Companies Listed in the Jakarta Islamic Index 2016-2018. Used independent variables namely institutional ownership, independent commissioners and audit committees. While the dependent variable is the value of the company. This type of research is quantitative. The sampling technique used purposive sampling, and the type of data is secondary data. The data analysis techniques used are normality test, classic assumption test, multiple linear regression test and hypothesis test. This type of research is quantitative. The sampling technique used purposive sampling, and the type of data is secondary data. The data analysis techniques used are normality test, classic assumption test, multiple linear regression test and hypothesis test. Based on the results of the analysis it can be concluded that partially institutional ownership has a negative and significant effect on the value of the company, independent commissioners have a positive and significant effect on the value of the company and the audit committee has a negative and no significant effect on the value of the company in companies listed in JII in 2016-2018. While simultaneously institutional ownership variables, independent commissioners and audit committees have a significant effect on firm value
TINJAUAN PSAK 107 ATAS IMPLEMENTASI AKAD IJARAH DI KSPP SYARIAH BMT ARMA
Authors: Afriani Vania Sila
Published: February 2022

Artikel ilmiah ini membahas tentang akad ijarah untuk pembiayaan berupa sewa jasa di KSPPS BMT Arma yang dimana mekanisme pemberian sewanya melalui surat kuasa bukan berupa aset. Pencatatan akad ijarah dalam artikel ini akan ditinjau dari PSAK 107. Tujuan dari penelitian ini adalah untuk mengetahui apakah KSPPS BMT Arma sudah menerapkan PSAK 107 untuk pencatatan laporan keuangan dalam akad ijarah. Metode yang digunakan dalam artikel ini adalah metode deskriptif yang saya dapatkan melalui observasi, wawancara dan dokumentasi. Dalam akad ijarah hanya bisa digunakan untuk pembiayaan berupa pembiayaan jasa contohnya pendidikan, kesehatan, haji, umroh, pertanian, perdagangan, dan penikahan. Dibutuhkan komitmen yang baik antara pihak BMT dan nasabah yang memerlukan sewa agar terciptanya kerjasama seperti yang diharapkan.
THE EFFECT OF TRANSPARATION, ACCOUNTABILITY, COMMUNITY PARTICIPATION, INTERNAL CONTROL AND VILLAGE GOVERNMENT ACCOUNTING COMPETENCE ON COMMUNITY EMPOWERMENT IN BETAK VILLAGE KALIDAWIR TULUNGAGUNG
Authors: Hidayat Muhammad Syahrul , Sari Elok Rafika
Published: February 2022

The purpose of this research is to analyze the influence of transparency, accountability, community participation, internal control and accounting competence on the empowerment of the Betak village community simultaneously and partially using multiple linear regression. The test method was carried out using primary data by distributing questionnaires and then analyzed using the SPSS 16 application. The results of this study indicate that partially there are two variables that have a significant effect on community empowerment, namely accountability and community participation, while the other three variables have no effect. Meanwhile, the variables of transparency, accountability, community empowerment, internal control and accounting competence simultaneously affect community empowerment with a total effect of 85.3%.
COST VOLUME PROFIT ANALYSIS AS A PROFIT PLANNING INSTRUMENT
Authors: Mahmudah Siti , Meirini Dianita
Published: February 2022

Abstract: Profit planning is very important for the survival of the company because with profit planning, management can manage the strategies used in the company. One of the tools to do profit planning is to analyze the cost of profit volume. These three components are closely related in a company's profit planning. Cost, volume and profit analysis (Cost Volume Profit Analysis) is the main element in preparing the income statement in a company. Cost, volume and profit analysis is an examination of how total revenue and total costs change as sales volume changes. The method and type of research used is descriptive qualitative with primary data sources and secondary data, which is processed with the help of Microsoft Excel application to separate several cost data, as well as processing financial data with analysis of margin of safety, break even point, margin of safety, and analysis. profit planning. The results of this study are the MSMEs of Herbal Medicine Powder Sari Alam Trenggalek from 2018-2020 sales are always above the break even point with a high margin of safety ratio. The profit target in 2020 is not in accordance with the plan. Therefore, MSME Herbal Medicine Bubuk Sari Alam Trenggalek must increase the selling price of each product by 25% and increase sales volume by 16,439 units so that the planned profit target is achieved.
FACTORS THAT INFLUENCE ACCOUNTING STUDENT'S INTEREST IN A CAREER AS PUBLIC ACCOUNTANT
Authors: SEKARINI GALUH DWI , Khoiriawati Novi
Published: February 2022

Abstrak: Penelitian ini dilatar belakangi oleh sedikitnya tenaga kerja akuntan profesional di Indonesia sehingga mengakibatkan persaingan yang ketat dengan negara lain. Dan kurangnya minat sarjana akuntansi mengambil profesi sebagai akuntan menjadi salah satu penyebabnya. Maka dari itu, dengan diketahuinya pilihan karir yang diminati mahasiswa, maka dapat diketahui mengapa seseorang memilih karir tersebut. Minat dan rencana karir yang jelas akan sangat berguna dalam menentukan karir dimasa mendatang.

Rumusan masalah dalam penelitian ini meliputi : 1) Apakah penghargaan finansial berpengaruh terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik? 2) Apakah pengakuan profesional berpengaruh terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik? 3) Apakah pertimbangan pasar kerja berpengaruh terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik? 4) Apakah risiko profesi akuntan berpengaruh terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik? 5) Apakah penghargaan finansial, pengakuan profesional, pertimbangan pasar kerja, dan risiko profesi akuntan berpengaruh terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik?

Dalam penelitian ini pendekatan yang digunakan adalalah pendekatan kuantitatif, jenis penelitian deskriptif. Sumber data yang digunakan adalah data primer dengan jumlah sampel sebanyak 165 responden. Teknik pengumpulan data yang digunakan adalah kuesioner. Pengolahan data menggunakan SPSS 26 untuk uji validitas, reliabilitas, uji normalitas, uji multikolinieritas, uji heteroskedastisitas, uji autokorelasi, serta uji regresi linier berganda (uji t dan uji F).

Hasil penelitian ini menyimpulkan bahwa secara parsial variabel penghargaan finansial, pengakuan profesional, pertimbangan pasar kerja, dan risiko profesi akuntan berpengaruh positif dan signifikan terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik pada mahasiswa akuntansi syariah IAIN Tulungagung.
COMPARATIVE ANALYSIS OF ECONOMIC ORDER QUANTITY (EOQ) METHOD WITH JUST IN TIME (JIT) METHOD AS PLANNING AND CONTROLLING OF BATAKO RAW MATERIAL SUPPLY AT UD. ULINNUHA
Authors: Nuryani Pifi , Aalin Elmi Rakhma
Published: February 2022

The purpose of this study is to compare the planning and controlling of the supply of brick raw materials between the Economic Order Quantity (EOQ) method and the Just In Time (JIT) method at UD Ulinnuha. In addition, this study also purposes to determine which methods should be applied to UD Ulinnuha from both methods. Interviews, observations, and documentation are used to get data on purchase costs, usage, storage, and ordering of raw materials. The type of research used in this study is applied research. The results of this study indicate that both methods, both EOQ and JIT can work appropriately and optimally at UD Ulinnuha. But the two methods are not suitable if applied to UD Ulinnuha because if using the JIT method, the storage warehouse is inadequate to accommodate the raw material inventory. If using the EOQ method the warehouse can accommodate raw material inventory, but in real terms, the warehouse can`t accommodate raw materials according to the maximum inventory calculation results. So that the two methods are not recommended by researchers and are recommended to continue using company policies because company policies have taken into account the conditions in the field.
THE EFFECT OF TAX RATE, TAX AWARENESS AND PENALITIES ON TAX PAYER COMPLIANCE AT SMEs IN REJOTANGAN TULUNGAGUNG
Authors: Rahayu Novita Eksanti
Published: February 2022

Abstract The purpose of this research is to examine the effect of tax rates on taxpayer compliance of SMEs in Rejotangan Tulungagung district. To test the effect of sensitization on taxpayer compliance with SMEs in Rejotangani Tulungagung District, to examine the effect of tax penalties on SMEs taxpayer compliance in Rejotangani Tulungagung District. To examine the effect of tax rates, tax awareness and penalties on taxpayer compliance by SMEs in Rejotangan Tulungagung District. The research approach used is a quantitative approach, of the associative research type. The population used in this study consisted of all SMEs in Rejotangan district, with a total of 85 SMEs selected using the random sampling technique. Data analysis used the multiple linear regression method. The results of this study, namely: (1) There is a significant effect of tax rates on taxpayer compliance of SMEs actors in Rejotangan Tulungagung district. The amount of the tax rate which is the stipulation also makes the reason why the taxpayer pays the tax. (2) There is a significant effect of sensitization on tax compliance of SMEs in Rejotangan Tulungagung district. Taxpayers make tax payments due to self-awareness or encouragement from other parties. (3) Tax penalties have a significant effect on taxpayer compliance of SMEs actors in Rejotangan Tulungagung district. The application of tax penalties that create a deterrent effect, so that subsequent payments are better directed. (4) There is a significant effect of tax rates, awareness and tax penalties on taxpayer compliance of SMEs actors in Rejotangan Tulungagung district. Therefore, it is important for the parties involved to consider various factors that influence taxpayer compliance.

 Keywords: SMEs, tax rate, tax awareness, penalties for taxpayer compliance
Investigating happiness at work along the organizational life cycle: Moderating role of locus of control
Authors: Dharani Babar , April Kurt
Published: February 2022

This study used business units in different stages of the organizational lifecycle (OLC) and tested employee job satisfaction, affective organizational commitment, and work engagement to understand the relationship between OLC and happiness at work. Furthermore, this study investigated Person-Organization (P-O) fit by testing for a locus of control (LOC) as a moderator to this relationship. Based on the significance of LOC for accountants, online surveys were launched in an accounting firm across twelve locations in South Africa. For the first survey, 32 partners (91%) positioned their business units onto specific stages of the OLC. In the second survey, employees (62%) completed self-evaluations of their level of job satisfaction, affective organizational commitment, work engagement, and their LOC. Spearman’s rank-order correlations revealed the range of ρ of –1.22 at a 10% significance to –1.67 at a 5% significance, concluding earlier stages of OLC to support greater levels of happiness at work.Additionally, hierarchal regression found R-squared changes of 2% to 4%, confirming LOC as a moderator. Simulation tests found the strongest correlations with early stages of OLC for externals (range of ρ of –0.374 to –0.352 at 5% significance), moderate for internals (range of ρ of –2.12 at 10% significance to insignificant), and no relationship for those with a balanced expectancy (all insignificant). Contrary to dominant voices in the literature that support internality as a superior expectancy, this study concludes that those with a balanced LOC are more resilient to organizational factors for their happiness at work.
Spatiotemporal variations in the elasticity of runoff to climate change and catchment characteristics with multi-timescales across the contiguous United States
Authors: Gong Xinglong , Xu Aiqi , Du Shuping , Zhou Yuehan
Published: February 2022

There is a lack of understanding of the impact of timescales on runoff elasticity. In this study, gauged river flow and meteorological data time-series from 1916 to 2015 and 1941 to 2015 across the contiguous United States (CONUS) for 188 catchments were collected. We studied spatiotemporal variations of climate and catchment elasticity at multi-timescales (11, 20, 40, and 60 a) across the CONUS, and the relationships between the elasticity of runoff and climatic factors were also analyzed. Median descriptive statistics and Budyko-coupled climate elasticity methods were used to calculate runoff elasticity in each timescale. The original Mann–Kendall trend test was used to test the temporal trend significance in four timescales, respectively. The results show that (1) the trend and values of runoff elasticity may not be affected by timescales. (2) Catchment characteristics in some western regions may be the second-most sensitive factor for runoff following the maximum temperature. The roles of potential evaporation, maximum temperature, and catchment characteristics on runoff gradually become important from east to west. (3) Runoff elasticity is independent of precipitation, and wet regions tend to have lower elasticity of runoff. There are strong relationships between elasticity and most factors, except for precipitation, which can illustrate well its spatial pattern.
Asistan hekimlerde korona virüs salgını nedeniyle yaşanılan zorluklar, kaygı düzeyi ve tükenmişlik sendromunun incelenmesi
Authors: TÜRKİLİ Seda , ASLAN Eda , TOT Şenel , ERDOĞAN Semra , GÜLERYÜZ Gamze , ERDOĞAN AKTÜRK Beyza , ÖZASLAN Emre
Published: February 2022

Amaç: Yeni tip koronavirüs (COVID-19) pandemisi dünya çapında sağlık çalışanlarını gerek fiziksel gerekse ruhsal açıdan etkileyecek birçok zorluğu beraberinde getirmiştir. Bu çalışmada amaç, COVID-19 pandemisi sürecinde görev alan asistan hekimlerin karşılaştıkları zorlukların, kaygı yaratan durumların belirlenmesi ve tükenmişlik sendromu ve ilişkili faktörlerin değerlendirilmesi ve risk faktörleri için bir çerçeve sunulmasıdır.Yöntemler: Çalışmamız internet üzerinden uygulanan bir anket çalışması olup, hastanemizin asistan hekimlerine sosyal platformlar üzerinden uygulanmıştır. 82 kadın, 73 erkek toplam 155 katılımcı anketi tamamlamıştır. Ankette sosyodemografik veriler ve COVID-19 pandemisi deneyimleri soru formu, Hasta Sağlık Anketi-4 ve Maslach Tükenmişlik Ölçeği kullanılmıştır.Bulgular: Çalışmamızda katılımcıların % 61,3’ünün (n=95) anksiyete, % 58,1’inin (n=90) depresyon yaşadığı saptanmıştır. Tükenmişlik alt ölçeklerinde ortalama puanlar “duygusal tükenme” için 21,4 (±8,4), “duyarsızlaşma” için 8,65 (±5,10) ve “kişisel başarı” için 12,6 (±5,8) olarak bulunmuştur. COVID-19 hastaları ile artmış temas sıklığı, algılanan bulaş riski, idareciler tarafından algılanan destek eksikliği, sosyal destek eksikliği, damgalanma ve aşırı sosyal medya kullanımı ile depresyon artışı, anksiyete ve tükenmişlik seviyeleri arasında ilişki olduğu saptanmıştır.Sonuç: Pandemi sürecinde sağlık hizmetlerinin etkin ve kaliteli bir şekilde sürdürülmesi, bu süreçte kilit rol oynayan asistan hekimlerin gerek fiziksel gerekse ruhsal açıdan iyi oluş hali ile doğrudan ilişkilidir. Bu süreçte görev alan sağlık çalışanlarının pandemi hakkında doğru bilgiye zamanında erişimlerinin sağlanması, kişisel koruyucu ekipmanlara yeterli erişim, çalışılan kurum idarecilerinin yanı sıra aile ve sosyal çevrenin desteği ile dışlanma damgalanma deneyimlerinin en aza indirgenmesi ve sosyal medya, TV gibi mecralar kanalıyla yoğun bir biçimde pandemi haberlerine ve yanlış bilgilere maruz kalmanın engellenmesi ruhsal açıdan koruyucu olacaktır. Yine mesai düzenlemelerinin enfekte hastalar ile temas sıklığını en alt düzeyde tutacak şekilde planlanması algılanan tehdit ve buna bağlı ruhsal etkilenmeleri azaltmada etkili olacaktır.
SIFAT FISIKOKIMIA DAN HEDONIK COOKIES OATS DENGAN PENGGUNAAN TEPUNG KULIT BUAH NAGA MERAH (Hylocereus polyrhizus)
Authors:   Program Studi Teknologi Pangan, FPP Universitas Diponegoro, Semarang, Wijaya Frederick , Hintono Antonius ,   Program Studi Teknologi Pangan, FPP Universitas Diponegoro, Semarang, Pramono Yoyok Budi ,   Program Studi Teknologi Pangan, FPP Universitas Diponegoro, Semarang
Published: February 2022

Riset ini bertujuan untuk menelaah efek penggunaan tepung kulit buah naga merah (KBNM) tiap konsentrasi yang diberikan pada cookies oatsterhadap sifat fisikokimia dan hedonik produk. Manfaat penelitian ini untuk mendapatkan cookies oats terbaik dengan memanfaatkanhasil samping limbah berupa KBNM menjadi produk berbasis pangan fungsional. Rancangan percobaan berupa rancangan acak lengkap (RAL). Perlakuan berdasarkan dari T0, T1, T2dan T3memiliki perbandingan antara tepung KBNM dan tepung terigu berturut-turut sebesar 0%:100%, 20%:80%, 40%:60% dan 60%:40% dengan 5 kali pengulangan. Parameter yang diujikan adalah aktivitas antioksidan, aktivitas air, tekstur, warna dan penilaian hedonik cookies. Hasil penelitian menunjukkan bahwa perlakuan penggunaan tepung KBNM 20% memiliki aktivitas antioksidan 28.39%, aktivitas air 0.325, teksturrenyah, Warna paling merah dan penilaian hedonik paling disukai. Simpulan pada penelitian ini adalah bahwa perlakuan terbaik terdapat pada perlakuan T1 yang memiliki karakteristik tekstur serupa dengan cookies pada umumnya dengan aktivitas antioksidan yang lebih tinggi.
The combination technique applied to functionals
Authors: Zhou Yuancheng , Hegland Markus
Published: February 2022

Functionals related to a solution of a problem, usually modelled by partial differential equations, can be important quantities used to capture features of the problem. For high dimensional problems the computational cost of the functionals can be large since the numerical solution of a high dimensional partial differential equation is usually expensive to compute. We develop a new sparse grid combination technique to reduce the computational cost of such functionals. Our method is based on error splitting models of the functionals. However, it is hard to obtain a concrete error splitting model for complicated approximations. We show the connection between the decay of the surpluses and the error splitting models. By using the connection, we can also apply our combination technique to functionals when we only know their computed surpluses. Numerical experiments are provided to illustrate our idea and test the performance of our method.

References

A. J. Brizard and T. S. Hahm. Foundations of nonlinear gyrokinetic theory. In: Rev. Mod. Phys. 79.2 (2007), pp. 421–468. doi: 10.1103/RevModPhys.79.421
H.-J. Bungartz and M. Griebel. Sparse grids. In: Acta Numer. 13 (2004), pp. 147–269. doi: 10.1017/S0962492904000182
T. Gerstner and M. Griebel. Numerical integration using sparse grids. In: Numer. Algor. 18 (1998), pp. 209–232. doi: 10.1023/A:1019129717644.
M. Griebel, M. Schneider, and C. Zenger. A combination technique for the solution of sparse grid problems. In: Iterative methods in linear algebra: Proceedings of the IMACS International Symposium on Iterative Methods in Linear Algebra, 1991. Ed. by P. de Groen and R. Beauwens. North-Holland, Amsterdam, 1992, pp. 263–281. url: https://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.33.3530
B. Harding. Fault tolerant computation of hyperbolic partial differential equations with the sparse grid combination technique. PhD thesis. The Australian National University, 2016. url: https://openresearch-repository.anu.edu.au/bitstream/1885/101226/1/Harding%20Thesis%202016.pdf
M. Hegland. Adaptive sparse grids. In: Proceedings of the 10th Computational Techniques and Applications Conference CTAC-2001. Ed. by K. Burrage and R. B. Sidje. Vol. 44. 2003, pp. C335–C353. doi: 10.21914/anziamj.v44i0.685
Gene Development Team; F. Jenko et al. The Gyrokinetic Plasma Turbulence Code Gene: User Manual. 2013. url: http://genecode.org/