bluuebunny/crossref_metadata_2025 huggingface dataset:
Perioperative Outcomes and Surgical Case Volume in Pediatric Complex Cranial Vault Reconstruction: A Multicenter Observational Study From the Pediatric Craniofacial Collaborative Group
Authors: Fernandez Allison M. , Reddy Srijaya K. , Gordish-Dressman Heather , Muldowney Bridget L. , Martinez José Luis , Chiao Franklin , Stricker Paul A.
Published: September 2018

BACKGROUND:

Complex cranial vault reconstruction (CCVR) performed to treat craniosynostosis can be associated with significant blood loss, transfusion, and perioperative complications. The aim of this study was to examine the effect of CCVR surgical case volume on perioperative outcomes. We hypothesized that surgical case volume is not associated with differences in perioperative outcomes. The study primary outcome was total perioperative blood donor exposures. Secondary outcomes included the total perioperative transfusion volume, major complications, and intensive care unit and hospital length of stay.

METHODS:

The multicenter Pediatric Surgery Perioperative Registry was queried for infants and children undergoing CCVR between June 2012 and September 2016. Institutions were categorized into low, middle, or high surgical case volume groups based on tertiles of the average number of cases performed per month. Primary and secondary outcomes were analyzed with respect to these groupings.

RESULTS:

The query yielded 1814 CCVR cases from 33 institutions. Demographics were similar among the 3 study groups. An inverse relationship between surgical case volume and total perioperative blood donor exposures was observed (P < .001). The low-volume group had higher perioperative transfusion volumes (P = .02 versus middle; P = .01 versus high). There was no significant relationship between surgical case volume and the incidence of major postoperative complications or hospital length of stay.

CONCLUSIONS:

In this study, low surgical case volumes were associated with increased total blood donor exposures and increased perioperative transfusion volumes. Hospital length of stay was homogeneous in the 3 groups, suggesting a limited overall clinical impact of the observed transfusion outcome differences.
Clock Drawing Performance Slows for Older Adults After Total Knee Replacement Surgery
Authors: Hizel Loren P. , Warner Eric D. , Wiggins Margaret E. , Tanner Jared J. , Parvataneni Hari , Davis Randall , Penney Dana L. , Libon David J. , Tighe Patrick , Garvan Cynthia W. , Price Catherine C.
Published: September 2018

BACKGROUND:

Clock drawing is a neurocognitive screening tool used in preoperative settings. This study examined hypothesized changes in clock drawing to command and copy test conditions 3 weeks and 3 months after total knee arthroplasty (TKA) with general anesthesia.

METHODS:

Participants included 67 surgery and 66 nonsurgery individuals >60 years who completed the digital clock drawing test before TKA (or a pseudosurgery date), and 3 weeks and 3 months postsurgery. Generalized linear mixed models assessed digital clock drawing test latency (ie, total time to completion, seconds between digit placement) and graphomotor output (ie, total number of strokes, clock size). Reliable change analyses examined the percent of participants showing change beyond differences found in nonsurgery peers.

RESULTS:

After adjusting for age, education, and baseline cognition, both digital clock drawing test latency measures were significantly different for surgery and nonsurgery groups, where the surgery group performed slower on both command and copy test conditions. Reliable change analyses 3 weeks after surgery found that total time to completion was slower among 25% of command and 21% of copy constructions in the surgery group. At 3 months, 18% of surgery participants were slower than nonsurgery peers. Neither graphomotor measure significantly changed over time.

CONCLUSIONS:

Clock drawing construction slowed for nearly one-quarter of patients after TKA surgery, whereas nonsurgery peers showed the expected practice effect, ie, speed increased from baseline to follow-up time points. Future research should investigate the neurobiological basis for these changes after TKA.
Temporal Changes in Ventilator Settings in Patients With Uninjured Lungs: A Systematic Review
Authors: Schaefer Maximilian S. , Serpa Neto Ary , Pelosi Paolo , Gama de Abreu Marcelo , Kienbaum Peter , Schultz Marcus J. , Meyer-Treschan Tanja Astrid
Published: September 2018

In patients with uninjured lungs, increasing evidence indicates that tidal volume (VT) reduction improves outcomes in the intensive care unit (ICU) and in the operating room (OR). However, the degree to which this evidence has translated to clinical changes in ventilator settings for patients with uninjured lungs is unknown. To clarify whether ventilator settings have changed, we searched MEDLINE, Cochrane Central Register of Controlled Trials, and Web of Science for publications on invasive ventilation in ICUs or ORs, excluding those on patients <18 years of age or those with >25% of patients with acute respiratory distress syndrome (ARDS). Our primary end point was temporal change in VTover time. Secondary end points were changes in maximum airway pressure, mean airway pressure, positive end-expiratory pressure, inspiratory oxygen fraction, development of ARDS (ICU studies only), and postoperative pulmonary complications (OR studies only) determined using correlation analysis and linear regression. We identified 96 ICU and 96 OR studies comprising 130,316 patients from 1975 to 2014 and observed that in the ICU, VTsize decreased annually by 0.16 mL/kg (−0.19 to −0.12 mL/kg) (P< .001), while positive end-expiratory pressure increased by an average of 0.1 mbar/y (0.02–0.17 mbar/y) (P= .017). In the OR, VTsize decreased by 0.09 mL/kg per year (−0.14 to −0.04 mL/kg per year) (P< .001). The change in VTs leveled off in 1995. Other intraoperative ventilator settings did not change in the study period. Incidences of ARDS (ICU studies) and postoperative pulmonary complications (OR studies) also did not change over time. We found that, during a 39-year period, from 1975 to 2014, VTs in clinical studies on mechanical ventilation have decreased significantly in the ICU and in the OR.
Provider Education and Vaporizer Labeling Lead to Reduced Anesthetic Agent Purchasing With Cost Savings and Reduced Greenhouse Gas Emissions
Authors: Zuegge Karin L. , Bunsen Shannon K. , Volz Lana M. , Stromich Ashley K. , Ward Russel C. , King Andrew R. , Sobeck Steven A. , Wood Rachel E. , Schliewe Brooke E. , Steiner Ronald P. , Rusy Deborah A.
Published: September 2018

Anesthetic agents are known greenhouse gases with hundreds to thousands of times the global warming impact compared with carbon dioxide. We sought to mitigate the negative environmental and financial impacts of our practice in the perioperative setting through multidisciplinary staff engagement and provider education on flow rate reduction and volatile agent choice. These efforts led to a 64% per case reduction in carbon dioxide equivalent emissions (163 kg in Fiscal Year 2012, compared with 58 kg in Fiscal Year 2015), as well as a cost savings estimate of $25,000 per month.
Development and Multidisciplinary Preliminary Validation of a 3-Dimensional–Printed Pediatric Airway Model for Emergency Airway Front-of-Neck Access Procedures
Authors: Kovatch Kevin J. , Powell Allison R. , Green Kevin , Reighard Chelsea L. , Green Glenn E. , Gauger Virginia T. , Rooney Deborah M. , Zopf David A.
Published: September 2018

BACKGROUND:

Pediatric-specific difficult airway guidelines include algorithms for 3 scenarios: unanticipated difficult tracheal intubation, difficult mask ventilation, and cannot intubate/cannot ventilate. While rare, these instances may require front-of-neck access (FONA) to secure an airway until a definitive airway can be established. The aim of this study was to develop a pediatric FONA simulator evaluated by both anesthesiology and otolaryngology providers, promoting multidisciplinary airway management.

METHODS:

A 3-dimensional–printed tracheal model was developed using rescaled, anatomically accurate dimensions from a computerized tomography scan using computer-aided design software. The medical grade silicone model was incorporated into a mannequin to create a low-cost, high-fidelity simulator. A multidisciplinary team of anesthesiology, otolaryngology, and simulation experts refined the model. Experts in airway management were recruited to rate the realism of the model’s characteristics and features and their own ability to complete specific FONA-related tasks.

RESULTS:

Six expert raters (3 anesthesiology and 3 otolaryngology) were identified for multidisciplinary evaluation of model test content validity. Analysis of response data shows null variance within 1 or both specialties for a majority of the content validity tool elements. High and consistent absolute ratings for each domain indicate that the tested experts perceived this trainer as a realistic and highly valuable tool in its current state.

CONCLUSIONS:

The ability to practice front-of-neck emergency airway procedures safely and subsequently demonstrate proficiency on a child model has great implications regarding both quality of physician training and patient outcomes. This model may be incorporated into curricula to teach needle cricothyroidotomy and other FONA procedures to providers across disciplines.
Addition of Infiltration Between the Popliteal Artery and the Capsule of the Posterior Knee and Adductor Canal Block to Periarticular Injection Enhances Postoperative Pain Control in Total Knee Arthroplasty: A Randomized Controlled Trial
Authors: Kim David H. , Beathe Jonathan C. , Lin Yi , YaDeau Jacques T. , Maalouf Daniel B. , Goytizolo Enrique , Garnett Christopher , Ranawat Amar S. , Su Edwin P. , Mayman David J. , Memtsoudis Stavros G.
Published: September 2018

BACKGROUND:

Periarticular injections (PAIs) are becoming a staple component of multimodal joint pathways. Motor-sparing peripheral nerve blocks, such as the infiltration between the popliteal artery and capsule of the posterior knee (IPACK) and the adductor canal block (ACB), may augment PAI in multimodal analgesic pathways for knee arthroplasty, but supporting literature remains rare. We hypothesized that the addition of ACB and IPACK to PAI would lower pain on ambulation on postoperative day (POD) 1 compared to PAI alone.

METHODS:

This triple-blinded randomized controlled trial included 86 patients undergoing unilateral total knee arthroplasty. Patients either received (1) a PAI (control group, n = 43) or (2) an IPACK with an ACB and modified PAI (intervention group, n = 43). The primary outcome was pain on ambulation on POD 1. Secondary outcomes included numeric rating scale (NRS) pain scores, patient satisfaction, and opioid consumption.

RESULTS:

The intervention group reported significantly lower NRS pain scores on ambulation than the control group on POD 1 (difference in means [95% confidence interval], −3.3 [−4.0 to −2.7]; P < .001). In addition, NRS pain scores on ambulation on POD 0 (−3.5 [−4.3 to −2.7]; P < .001) and POD 2 (−1.0 [−1.9 to −0.1]; P = .033) were significantly lower. Patients in the intervention group were more satisfied, had less opioid consumption (P = .005, postanesthesia care unit, P = .028, POD 0), less intravenous opioids (P < .001), and reduced need for intravenous patient-controlled analgesia (P = .037).

CONCLUSIONS:

The addition of IPACK and ACB to PAI significantly improves analgesia and reduces opioid consumption after total knee arthroplasty compared to PAI alone. This study strongly supports IPACK and ACB use within a multimodal analgesic pathway.
Ventilator Alarms in Intensive Care Units: Frequency, Duration, Priority, and Relationship to Ventilator Parameters
Authors: Cvach Maria M. , Stokes Jacqueline E. , Manzoor Sajid H. , Brooks Patrick O. , Burger Timothy S. , Gottschalk Allan , Pustavoitau Aliaksei
Published: September 2018

Ventilator alarms have long been presumed to contribute substantially to the overall alarm burden in the intensive care unit. In a prospective observational study, we determined that each ventilator triggered an alarm cascade of up to 8 separate notifications once every 6 minutes. In 1 intensive care unit with different ventilator manufacturers, the distribution of high-priority alarms was manufacturer dependent with 8.6% of alarms from 1 type and 89.8% of alarms from another type of ventilator. Alarm limits were not a function of patient-specific ventilator settings.
Grade 3 Echocardiographic Diastolic Dysfunction Is Associated With Increased Risk of Major Adverse Cardiovascular Events After Surgery: A Retrospective Cohort Study
Authors: Zhou Yan , Liu Lin , Cheng Tong , Wang Dong-Xin , Yang Hong-Yun , Zhang Bao-Wei , Yang Ying , Chen Feng , Li Xue-Ying
Published: September 2018

BACKGROUND:

Diastolic dysfunction is common and may increase the risk of cardiovascular complications. This study investigated the hypothesis that, in patients with isolated left ventricular diastolic dysfunction, higher grade diastolic dysfunction was associated with greater risk of major adverse cardiovascular events (MACEs) after surgery.

METHODS:

This was a retrospective cohort study. Data of adult patients with isolated echocardiographic diastolic dysfunction (ejection fraction, ≥50%) who underwent noncardiac surgery from January 1, 2015 to December 31, 2015 were collected. The primary end point was the occurrence of postoperative MACEs during hospital stay, which included acute myocardial infarction, congestive heart failure, stroke, nonfatal cardiac arrest, and cardiac death. The association between the grade of diastolic dysfunction and the occurrence of MACEs was assessed with a multivariable logistic model.

RESULTS:

A total of 2976 patients were included in the final analysis. Of these, 297 (10.0%) developed MACEs after surgery. After correction for confounding factors, grade 3 diastolic dysfunction was associated with higher risk of postoperative MACEs (odds ratio, 1.71; 95% confidence interval, 1.28–2.27; P < .001) when compared with grades 1 and 2. Patients with grade 3 diastolic dysfunction developed more non-MACE complications when compared with grades 1 and 2 (uncorrected odds ratio, 1.44; 95% confidence interval, 1.07–1.95; P = .017).

CONCLUSIONS:

In patients with isolated diastolic dysfunction undergoing noncardiac surgery, 10.0% develop MACEs during hospital stay after surgery; grade 3 diastolic dysfunction is associated with greater risk of MACEs.
Comparação da qualidade da água para consumo humano de dois distritos do município de Osório/RS
Authors: Cardoso Elvis Noronha , Fermino Fabiana Schumacher
Published: September 2018

A crescente pressão sobre os recursos hídricos torna fundamental a avaliação da qualidade da água para consumo humano, visando garantir água de qualidade compatível com a Portaria MS 2914/2011. Neste estudo avaliou-se a qualidade da água consumida em dois distritos do município de Osório-RS, nos parâmetros físico-químicos (turbidez e fluoreto) e bacteriológico (coliformes totais e coliformes fecais ou Escherichia coli). A amostragem foi realizada com 5% das residências dos distritos de Aguapés - água tratada fornecida por redes comunitárias, e o de Passinhos - fornecimento a partir de poços individuais de diferentes profundidades, e ocorreu dentro de pontos de consumo, através do monitoramento de Vigilância Ambiental da Secretaria Municipal de Saúde. Os resultados em Aguapés comprovam que a qualidade da água é satisfatória, enquanto em Passinhos comprovam risco potencial à saúde, onde há necessidade de adotar medidas educativas e/ou a implantação de rede comunitária de abastecimento.
Naturding - Wissensding - Kunstding
Authors: Keßler Annerose
Published: September 2018

Annerose Keßler behandelt Fragen nach dem Status, der Darstellbarkeit und der Wahrnehmung naturkundlicher Objekte. Sie zeigt auf, dass eine klare Zuordnung zu Naturding, Wissensding und Kunstding immer schon wandelbar war und sich diese Kategorien historisch gesehen von Werk zu Werk und von Kontext zu Kontext verschieben. Den Fokus legt sie auf die Naturgeschichte des Meeres, die zahlreiche Kunstwerke von Mark Dion wesentlich mitgeprägt hat. Anhand seiner Position wird dargelegt, wie sehr Naturbilder und insbesondere die Verwendung von Tieren als künstlerisches Material mit der historischen Entwicklung einer Sichtbarmachung naturkundlichen Wissens verknüpft sind. Eines der Ergebnisse dieses Beitrags ist die Verstärkung von Konturen eines Typus des ›Künstler-(Natur-)Forschers‹, der durch spezifische, zum Teil historisch verankerte Verfahrensweisen »künstlerische Forschung« (artistic research) betreibt und dabei die Objektivitätsansprüche der Naturkunde und Wissenschaft kritisch hinterfragt.
Zwischen ›Objektivität‹ Und Imagination
Authors: Marno Anne
Published: September 2018

Anne Marno analysiert in ihrer interdisziplinären Studie die Gestaltung von Naturmotiven in der zeitgenössischen X-Ray-Art aus bildwissenschaftlicher Perspektive. Vor dem Hintergrund der Technik und Geschichte des Röntgenverfahrens werden ausgewählte Arbeiten des Gegenwartskünstlers Nick Veasey (geb. 1962) als Konstrukte analysiert, die Einflüsse sowohl aus Werken der bildenden Kunst als auch aus bildgebenden Verfahren der Medizin aufnehmen und diese zugunsten einer spezifischen Bildintention synthetisieren. Dabei werden seine Bilder von Naturobjekten im Spannungsfeld zwischen »objektiver« fotografischer Reproduktion und künstlerischer Imagination verortet.
Aristide Bruant - Erneuerer Des Chansons Und Revolutionär Der Melodramatischen Deklamation
Authors: Schneider Herbert
Published: September 2018

Die Unterscheidung zwischen Chanson und »Monologue« ist konstitutiv für deren Darbietung und Notation. Die Chansons werden in traditioneller Notenschrift aufgeschrieben und gesungen, die Monologe, die im Zusammenhang mit der seit 1870 existierenden Monologmode in Frankreich einzuordnen sind, auf vier verschiedene Weisen als Mini-Melodramen notiert und melodramatisch vorgetragen. Die verbreitete Notation - Text über der Musik ausgeschrieben - ist auch bei Bruant am häufigsten, die Textsilben mit Notenwerten zu versehen, die auch der Tradition angehört, verwendet er auch; seine Erfindung sind hingegebn die Notationen mit Kreuzen auf einer Linie oder auf verschiedenen Linien, die Bruant seit 1880 in den Einzeldrucken seiner Chansons verwendet. Damit fixierte er eine neue verfremdende Deklamation, die über Humperdinck den Weg in die Neue Musik fand. Bruant nimmt die unterste, verlorene Gesellschaftsschicht in den Focus, wie sich auch Zola in seinen Romanen schildert. In seinen Publikationen werden die Chansons und Monologe mit ausdruckstarken Kreide-Lithographien illustriert, die von renommierten Grafikern wie Steinlen stammen. Émile Zola beschreibt in seinem Roman Paris sehr kritisch den »Chant noir« und distanziert sich damit von seinem vorherigen Mitkämpfer für die Deprivilegierten und Gescheiterten. Dafür lieferte Bruant mit seinem Chanson »Lettre à Émile Zola« den Grund, in dem er Zola wegen seiner Stellungnahme in der Affäre Dreyfus verleumdet hat.
Sweet Home Chicago?
Authors: Bedorf Franziska
Published: September 2018

Based on long-term ethnographic fieldwork among older Mexican migrants in Chicago, Franziska Bedorf investigates the phenomenon of return migration by tracing how people's intentions to go back change over time. Considering global labour mobility, she examines transformations of belonging and the wider economic, political, social and cultural frameworks that shape them. Against the backdrop of debates on integration, transnationalism and belonging, the study explores why migrants keep and form attachments to and detachments from places, people and cultures.
Déjà-vu-Effekte
Authors: Köhler Astrid
Published: September 2018

Auch wenn nicht allein das jüngere Kunstschaffen von Praktiken des piktorialen Verweisens, Wiederholens und Recycelns gekennzeichnet ist, wurden diese durch die Verbreitungsmöglichkeiten der Fotografie und des Internets erheblich katalysiert. Lichtbildnerische Reproduktionen sowie das Aufgreifen bekannter Bildformeln in inszenierten Fotografien - etwa im Werk von Rita Nowak, Tatiana Antoshina und Sam Taylor-Johnson - führen zu Kaskaden der Korrelierbarkeit und Déjà-vu-Effekten. Ausgehend von Theorien der Intertextualität, Interpiktorialität und Intermedialität untersucht Astrid Köhler Vorzüge und Fallstricke dieser Ansätze, um ein Analysemodell zu entwickeln, das von binären Vor-/Nachbild-Zuweisungen absieht.
THE IMPACT OF IFRS ADOPTION ON EARNINGS MANAGEMENT IN BANKING COMPANIES IN INDONESIA STOCK EXCHANGE
Authors: Santy Prima , Tawakkal Tawakkal , Pontoh Grace T.
Published: September 2018

The issue of the IFRSadoption as a standard that can lead to a reduction of earnings management. The research aimed to give empirical evidence concerning the impact of the IFRS adoption on earnings management, and the test of the difference level of earnings management between before and after the IFRS adoption. The research scope focused on the implementation of IFRS adoption particularly in PSAK No. 50 and PSAK No. 55 (revised 2006) concerningfinancial instruments. The research objects were the banking companies listed in Indonesia Stock Exchange for 4 years (2008-2011), i.e. as many as 23 banks. Samples were taken by using the purposive sampling technique. The main variables in this research are IFRS and earnings management,and includes several control variable, among others are, size, financial leverage, market to book value and institutional investors. The data were analyzed usingmultiple regression analysis and different t-test analysis. The research result indicates that the IFRS adoption has not effect the decreaseon the earnings management.Among the four control variables, the variable institutional investor is found not to have theeffect on earnings management, whereas the other three variables haveeffect.The result of the different t-test analysis also indicates that statistically there is not significant difference on the level of the earnings management between before and after IFRS adoption. Thus, based on this study concluded that the adoption of IFRS still allow for the occurrence of earnings management.
RELEVANSI NILAI REVALUASI ASET TETAP DENGAN TINGKAT UTANG SEBAGAI VARIABEL MODERASI
Authors: Aryani Fransisca Ayudya , Juliarto Agung
Published: September 2018

This study aims to analyze the value relevance of fixed asset revaluation and whether debt levels moderate value relevance of fixed asset revaluation. Signaling theory states that the company revalues its assets with the aim to provide credible signals about favorable future prospects; whereas debt contracting theory suggests that firms with high debt levels have opportunistic motives in doing the revaluation of fixed. This study uses 54 data of nonfinancial companies listed on the Indonesian Stock Exchange and have revalued its fixed assets in the period 2012-2015. The results shows that the revaluation of fixed asset has a value relevance, and leverage moderates this value relevance. Companies are trying to show the fair value of assets and an overview of the actual company's financial condition by revaluing their assets. However, when the company revalued its assets and has a fairly high leverage, investor respons negatively on revaluation conducted. Investors perceive that it is an opportunistic motives of managers to avoid the costs arising from the loan agreement.
PERAN BUDGET EMPHASIS DALAM MEMODERASI HUBUNGAN PARTISIPASI ANGGARAN TERHADAP SENJANGAN DAN KINERJA MANAJERIAL (Studi Pada 30 SKPD Kota Ternate)
Authors: Kahar Suleman H. A. , Hormati Asrudin
Published: September 2018

This study aims to empirically test the effect of budgetary participation on budgetary slack and managerial performance. The study aims to empirically examines whether budget emphasis moderates budget participation on budget slack and managerial performance of Municipality Government of Ternate. Using moderated regression analysis, this study found that, 1) budgetary participation negatively affect budgetary slack 2) budget participation influences managerial performance and 3) budget emphasis moderates the relationship between budget participation on budgetary slack and managerial performance. The theoretical implications of this study indicate that agency and contingency theory could be used as a complement to a more effective budget participation process by integrating the expected performance measurement framework.
DAPATKAH TEORI FRAUD TRIANGLE MENJELASKAN KECURANGAN DALAM LAPORAN KEUANGAN?
Authors: Ratmono Dwi , Diany Yuvita Avrie , Purwanto Agus
Published: September 2018

The objective of this study is to test the ability of fraud triangle theory to explain financial statement fraud phenomena. To achieve the objective, this research examines factors which affect financial statement fraud. Based on fraud triangle theory, there are three variables hypothesized affect fraud which are pressure, opportunity and rationalization. This study uses data of 27 companies which did financial statement fraud and 27 other companies as pair matched sample. Data collected from annual report published by website Indonesian Stock Exchange (IDX). Data then analyzed using logistic regression analysis. The result of this study shows significant positive relation between pressure and opportunity with financial statement fraud. Rationalization is not supported as determinant of financial statement fraud. This study provides partial support for fraud triangle theory in explaining financial statement fraud phenomena.
EVALUASI KINERJA AKUNTAN PUBLIK: SKEPTISME PROFESIONAL DAN OUTCOME EFFECT (SEBUAH STUDI EKSPERIMENTAL)
Authors: Sari Gisilowati Dian Purnama , Juliarto Agung , Raharja Raharja
Published: September 2018

Professional skepticism is a behavior that it is although encouraged by the profession does not always produce the same outcome (e.g., sometimes it leads to the identification of a misstatement and other times it may not). Highly skeptical auditors increase the likelihood that material misstatements are detected, which is important in promoting investor confidence and global financial stability. However, exercising skepticism may also come at a cost (e.g., budget overruns and potential conflicts with management). The failure to identify a material misstatement in the financial statements may result in restatements. Research on outcome effects suggests that auditor’s performance evaluation may be influenced more by the outcome of their skeptical behavior (i.e., whether or not a misstatement is found) than by whether they engaged in the appropriate level of skeptical behavior. This study aims to obtain new empirical evidence whether there is a difference between the auditor’s performance evaluation when a misstatement is found than when no misstatement is found. These studies further examine whether consultation during the process of exercising skepticism can alleviate the outcome effect bias.This is a experimental that research for a causal relationship between the dependent variabel and independent variable. Respondents in this study is the auditor who has experience doing supervision. Repondents were gethered in the seminar organized by IAPI and PPPK. Seminar was held on 2016 may 30th, in Semarang Quest Hotel. Testing of this reserch using indepent sample t-test and two way ANOVA.Finding of first experiment finds that the outcome of an investigation will affect auditors’ performance evaluations. There are significant differences of performance evaluations between staff who do not identify a misstatement versus staff who do identify a misstatement. This reserach also examine whether responses are significantly higher when a misstatement is found than when no misstatement is found. Futhermor result of this study reveal that consultation with the superior during the process of exercising skepticism effectively mitigate the outcome effects in auditor evaluations. The result of this study show that the evaluators did not effected the outcome effect in auditor’s performance evaluation.
FAKTOR-FAKTOR YANG MEMENGARUHI PENERIMAAN DAN PENGGUNAAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH (SIPKD) DALAM PERSPEKTIF THE UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY 2 (UTAUT 2) DI KABUPATEN SEMARANG
Authors: Sutanto Sutanto , Ghozali Imam , Handayani Rr. Sri
Published: September 2018

This study aims to analysis and obtain empirical evidence of factors that affected the end user’sacceptance of SIPKD in Semarang Regency by using UTAUT 2 model. Sistem InformasiPengelolaan Keuangan Daerah (SIPKD) is an integrated application as a tool of localgovernment to improve the effectiveness of the implementation of regional financial managementregulations. This application is based on efficiency, economical, effective, transparent,accountable, and auditable principles. The independent variables in this study consisted ofperformance expectancy, effort expectancy, social influence, facilitating conditions, hedonicmotivation, and habit. The dependent variable consists of behavioral intention and use behavior.The relationship between independent variables to dependent variable was moderated by age,gender, and experience.Population variable in this research is SIPKD user or operator in 46local area of Government of Semarang Regency that is 331 user of SIPKD. The technique ofdetermining the sample using proportionate stratified random sampling method so that thesample in this study as many as 207 users of SIPKD. The data used were primary data collectedusing questionnaire survey method. The hypothesis of the research was tested by using PartialLeast Squares Structural Equation Modeling (PLS-SEM) analysis with SmartPLS applicationv.3.2.7. The results showed that hedonic motivation and habit influence the behavioral intentionto use SIPKD, the higher the level of pleasure and habits of using SIPKD then the intention touse SIPKD will be stronger. Facilitating conditions, habit and behavioral intention have an effecton Use behavior. The better the conditions that facilitate, the higher the use of SIPKD, and theintention to use the stronger the higher the SIPKD usage behavior often. The results of the test ofage, gender, and experience variables showed no moderate effects on behavioral intention anduse behavior.
PENGARUH PYRAMID OF STRUCTURE DAN PENGUNGKAPAN TRANSAKSI PIHAK BERELASI TERHADAP TINDAKAN EKSPROPRIASI, DIMODERASI OLEHTATA KELOLA PERUSAHAAN
Authors: Malawat Fadli Fendi , Sutrisno Sutrisno , Subekti Imam
Published: September 2018

The objective of this study is to analyze the effect of company’s ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance asmoderating variable. The concept of expropriation practices in this study is measured by related partytransaction assets, liabilities (RPT AL) and related party transaction sales, expenses (RPT SE).Analytical technique used is hierarchical regression analysis for testing hypotheses developed in thisstudy. Research population is a manufacturing company listed in Indonesia Stock Exchange (IDX) during years 2014-2016, and the sample is selected using purposive sampling method. The results of this studyfails to prove effect of company’s ownership through pyramid structure, and related party transactiondisclousure on expropriation practices. Furthermore, this study indicates the corporate governance canto increase the level of related party transactions disclosure, but has not been to reduce the expropriationpractices caused by company’s ownership through pyramid structure. This study contributes to the theory of agency type II which discusses conflict of interest between controlling and non-controllingshareholders, especially the problem of information asymmetry, which can be minimized by the role ofcorporate governance.
INDIVIDUAL CHARACTERISTICS, FINANCIAL LITERACY AND ABILITY IN DETECTING INVESTMENT SCAMS
Authors: Chariri Anis , Sektiyani Wibowati , Nurlina Nurlina , Wulandari Richa Wahyu
Published: September 2018

This study aims to explore important indicators applicable for the early detection of investment scams and to investigate the effect of age, education and financial literacy on the ability to detectinvestment scams. Data were collected using a questionnaire survey with respondents inSemarang, Indonesia. A total of 311 respondents completed the questionnaires, for a 62.2%response rate, but only 304 questionnaires were usable. Confirmatory factor analysis was used toverify the indicators of investment scams, and a regression model was then employed to analyzethe data. The findings show five main indicators applicable for early detection of investmentscams: a) investments with unreasonably-high returns, b) investment involving salespeople thattend to force potential investors to make an immediate decision about the investment, c)investments without reasonable underlying cores of business, in accordance with principles offairness and prudence in financial investment sectors, d) investments with no clear explanationon how the investment funds are managed, and e) investments without any information on thestructure of management, ownership, and business, and the address of the companies. Finally,the finding shows that the level of individual financial literacy positively affects the ability todetect investment scams. However, age and education do not affect the ability to detectinvestment scams.
Residing Tradition of Muslim Community in Java Northern Coastal
Authors: Suprapti Atiek , Iswanto Dhanoe
Published: September 2018

The development of globalization has been encouraged social changing of the city. The  less social  behaviour occured in the daily of urban  community and has became a preferred  life style. This situation will be a seriouse threat for  the urban social life. A good city should be able to create many places for its people, that could make people feel comford and feel like home to live inside. A place expresses its local culture has potential to be a local identity. Locatity is  an imporant point that is needed by a nation to attrach  roles in globalization era.   The characteristic of muslim city is a place to muslim community live in that do the Idlamic shariah well. Since in the 11’th century the region of north coast of Java has been known as an entrance  gate of Islam teaching in Indonesia. The region of Demak and Kudus are the old city which are saving many artefact and tradition of living of muslim community. Kauman is an important place related to this case.  The purpose of this paper is to describe the phenomena of Muslim residence  present in Demak and Kudus, using descriptive qualitative methods. The result  is that the existence of Muslim residence in this region occured because  of the  strong support of coastal economic. There is a considerable difference between the Muslim residence  in Demak and in Kudus. The Muslim residence in Demak develops with the character of hierarchical, dependent society; while in Kudus develops an egalitarian and independent character of residence. In Kudus known the social kinship of  'Gusjigang', while in Demak emerged the Kasepuhan & Notobratan kinship which was the heir of Sunan Kalijaga. The characteristic of the two Muslim cities on the north coast of Java shows the uniqueness of Muslim cities that are not found in other areas.
DETERMINAN INKLUSI KEUANGAN DI INDONESIA (GLOBAL FINDEX 2014)
Authors: Nugroho Ari , Purwanti Evi Yulia
Published: September 2018

Financial inclusion has been a trend since post 2008 crisis especially derived from the effects of the crisis towards the class in the bottom of the pyramid. Financial inclusion rate in Indonesia, if seen from three main indicators, is still low. Indonesians who have an account in financial institutions is at 35,95 percent and those who save is at 25,56 percent. Meanwhile, Indonesians who borrow in formal financial institutions are only at 13,3 percent. This study aims to examine individual characteristics in influencing three main indicators of financial inclusion, the ownership of the account, saving, and borrowing from formal financial institution in Indonesia. The data used is the micro-level data with 1000 respondents of the Indonesian population obtained from Global Findex 2014 issued by the World Bank. In accordance with the objectives of this study, the method used is the logit regression model.The results of the research shows that individual characteristics such as income level, education level, and age significantly affect ownership and savings accounts in formal financial institutions. While gender has no significant effect. In the third indicator which is the borrowing from formal financial institutions, only the poorest income quintile and age has a significant effect.
AKULTURASI BUDAYA CINA DAN ISLAM DALAM ARSITEKTUR TEMPAT IBADAH DI KOTA LASEM, JAWA TENGAH
Authors: Ayuningrum Diah
Published: September 2018

The Interaction of Chinese culture and Islam has been going on since four hundred years ago. Tolerance between indigenous people, Chinese, and Moslem is well preserved until now. One of them is the architectural town of Lasem and the house in China town area - a typical Chinese style house found in Lasem. Homes, places of worship like temples are also typical Chinese style also prove the occurrence of cultural acculturation in Lasem. The roof of Masid Jami Lasem is a major proof of acculturation between Islamic and Chinese culture
TEMPAT-TEMPAT SAKRAL DAN PENERAPAN SAWORA DALAM MASYARAKAT KAMPUNG ISENEBUAI DI KAWASAN TAMAN TELUK CENDERAWASIH
Authors: Rumengan Irman
Published: September 2018

Cultural heritage is an important value owned by some communities in the area of Teluk Cenderawasi National Park. One of which is the legacy of important places owned by Isenebuai village community. Isenebuai village community has Sawora or "oath" to organize and manage the resources, location owned. The implementation of Sawora by Isenebuai village community has been done for a long time. The implementation of Sawora has also been applied to the villagers and the community outside of Isenebuai village, with the rules made by the adat elders and community leaders of Isenebuai village. Sawora and important places of Isenebuai village are a very unique cultural treasure owned by the village community specifically and owned by the Cendrawasih Bay National Park Area in general. In general, Sawora has similarities with Sasi but has a very different implementation base, because Sawora is the original product of Isenebuai village community culture that has existed since long time (before the introduction of Sasi).
Next-generation rapid serum tube technology using prothrombin activator coagulant: fast, high-quality serum from normal samples
Authors: Zhao Kong-Nan , Dimeski Goce , de Jersey John , Johnson Lambro A. , Grant Michael , Masci Paul P. , Lavin Martin F.
Published: September 2018

Background

Incomplete blood clotting or latent clotting in serum is a common laboratory problem, especially for patients on anticoagulant therapy or when serum tubes are centrifuged before clotting is completed. We describe a novel approach to producing high-quality serum using snake venom prothrombin activator complex (OsPA) as an additive in blood collection tubes for non-anticoagulated (normal) individuals.

Methods

Plasma clotting assays were performed using a Hyland-Clotek instrument. Blood clotting was visually observed, and thromboelastography was also performed to determine the important parameters of coagulation. Thrombin generation was assayed using the chromogenic substrate S-2238, and biochemical analytes in the serum were determined on chemistry and immunoassay analysers. Fibrinogen was determined by either ELISA or Clauss fibrinogen assay.

Results

We initially showed that OsPA had strong coagulation activity in clotting not only recalcified citrated plasma and recalcified citrated whole blood, but also fresh whole blood in a clinical setting. The use of TEG clearly showed improved speed of clotting and generation of a firmer clot. We also showed that the use of OsPA to produce serum did not interfere with the determination of commonly measured biochemical analytes. The underlying clotting mechanism involves a burst of thrombin production at the initial stages of the clotting process upon contact with prothrombin in blood.

Conclusions

These results demonstrate rapid generation of high-quality serum, contributing to faster turnaround times with standardised quality samples, for accurate analyte determinations in normal individuals.
Beeindruckende Mathematik-Erfolge im 53. Bundeswettbewerb ,Jugend forscht‘
Authors: Bayer Jonas , David Marco , Dubischar Simon , Haßler Malte , Pal Abhik , Schmalian Michael , Stock Benedikt , Schiemann Stephanie
Published: September 2018

In diesem Jahr gab es beim Bundeswettbewerb „Jugend forscht“ mehrere ausgezeichnete Arbeiten im Bereich der Mathematik. Die Fachgebietsjury mit Jürgen Richter-Gebert als Sprecher war fasziniert von der Qualität
der diesjährigen Beiträge. Michael Röckner (Präsident der DMV): „Wegen der außergewöhnlich exzellenten Arbeiten im Bereich der Mathematik entschloss sich die DMV kurzfristig, anstelle des einen üblichen
Sonderpreises für eine außergewöhnliche mathematische Arbeit, gleich drei zu vergeben. Diese drei ,Jugend-forscht‘-Projekte, die sich hier vorstellen, haben im Fachgebiet Mathematik/Informatik den 2. und
3. Preis erzielt sowie den „Preis der Preise“, den fächerübergreifenden Bundessieger-Preis des Bundespräsidenten. Wir hoffen, dass es auch in Zukunft wieder mehr starke Mathematik-Arbeiten geben wird.
Ich möchte darauf hinweisen, dass diese drei Arbeiten von zwei engagierten Professoren betreut wurden, die auch in früheren Jahren mehrfach auf dem Bundeswettbewerb prämierte Arbeiten betreut hatten:
Frank Herrlich aus Karlsruhe und Dierk Schleicher aus Bremen. Deutschlandweit wird es vermutlich noch weit mehr Potential für erfolgreiche Nachwuchsarbeiten geben. Dieser Artikel soll Kolleginnen und Kollegen
an Universitäten und Schulen anregen, sich hier unterstützend zu engagieren.“
Cédric Villani und die Künstliche Intelligenz
Authors: Ammann Bernd , Zentner Raphael
Published: September 2018

In Frankreich in aller Munde, in Deutschland noch wenig beachtet. Für junge Mathematiker bietet sie neue Berufsfelder, unser tägliches Leben wird sie verändern, viele technische Bereiche werden durch sie revolutioniert: die künstliche Intelligenz. Der
Mathematiker Cédric Villani möchte dieses wichtige Gebiet in Frankreich und noch lieber in ganz Europa nach vorne bringen und diskutierte im Vorfeld der Gauß-Vorlesung in Regensburg mit Wissenschaftlern und Vertretern der Industrie. Die wichtigsten
Anliegen von Villanis Initiative haben sich inzwischen zu Eckpunkten der Politik der deutschen Bundesregierung entwickelt.
Mathe studiert – und dann?
Authors: Vaillant Kristina , Hikel Martin
Published: September 2018

Zwischen Szenekiez und organisierter Kriminalität – so wird der Berliner Bezirk Neukölln häufig in den Medien auf einen Nenner gebracht. Dass das zwar einerseits ein nicht ganz
unpassendes Klischee ist, dass Neukölln aber trotzdem für viel mehr steht, weiß Martin Hikel genau. Der Mathematiklehrer ist im bürgerlichen Süden des Bezirks zur Schule gegangen und
wurde im März 2018 mit 31 Jahren zum Bürgermeister von Neukölln gewählt. Der jüngste Berliner Bürgermeister versteht sich als Problemlöser, der die Aufgaben, die vor ihm liegen, mit
einer großen Portion Gelassenheit angehen will: Nüchternheit statt Skandalisierung, Ausdauer statt Schnellschüsse, vielleicht ist das ein Politikstil, der ankommt und bald schonWirkung zeigt.
Das disruptive Potential der Blockchain-Technologie
Authors: Hablizel Markus
Published: September 2018

Das Geschäftsmodell eines Versicherers beruht auf einem zentralen Element: Vertrauen. Vertrauen des
Kunden auf Hilfe im Schadensfall; Vertrauen auf die richtige Beratung durch den Vermittler; Vertrauen auf
den Versicherer, dass er die ihm übertragenen Risiken angemessen managt; Vertrauen der Investoren und
Aktionäre, dass das bereit gestellte Kapital gewinnbringend eingesetzt wird; und zuletzt auch, Vertrauen der
Gesellschaft darauf, dass existenzbedrohende Risiken ihrer Bürger abgesichert werden können.

Zusammengefasst: Ein Versicherer ist der Inbegriff eines Trustbrokers. Dieses auf Vertrauen basierende Geschäftsmodell wird durch die Blockchain erschüttert.

In diesem Artikel werden die Auswirkungen der Blockchain-Technologie mit einem besonderen Fokus auf
die Versicherungsbranche diskutiert. Da die Technologie auf Komponenten aus der Mathematik und
Informatik basiert, wird ein gewisses Interesse der Leserschaft hieran angenommen. Der Artikel verzichtet
bewusst auf manche technischen Details, sondern soll vielmehr das disruptive Potential aus der
geschäftlichen Perspektive aufzeigen.
Zum 100. Geburtstag von Katherine Johnson
Authors: Vaillant Kristina
Published: September 2018

Ihre Geschichte wurde mit dem Buch Hidden Figures und dem gleichnamigen Kinofilm einer breiten Öffentlichkeit
bekannt: Katherine Johnson, eine afroamerikanische NASA-Mathematikerin, die in den fünfziger und sechziger
Jahren maßgeblich dazu beitrug, dass die USA, nach Juri Gagarins erster Erdumrundung, im Wettlauf der
Supermächte in der Raumfahrt mit der Sowjetunion zumindest gleichziehen konnte. Am 26. August 2018 feierte
die Pionierin ihren 100. Geburtstag.
„Die Franzosen sind von der Mathematik fasziniert“
Authors: Agricola Ilka , Torossian Charles
Published: September 2018

In Ergänzung zur Zusammenfassung des Berichts zum Mathematik-Unterricht
(„21 mesures pour l’enseignement des mathématiques“) in Frankreich hat die DMV die
Gelegenheit gehabt, mit einem der beiden Autoren ein Interview zu führen.
Das Oldenburger Mathe-Camp
Authors: Grieser Daniel , Hawighorst Maren
Published: September 2018

Mathematikbegeisterte SchülerInnen aus der Region Oldenburg in Niedersachsen können
seit 2014 jeden Januar auf dem dreitägigen Mathe-Camp ihrer Leidenschaft frönen. Es gibt
zahlreiche ähnliche Aktivitäten in Deutschland und international, doch unsere Erfahrung
zeigt, dass der Bedarf groß ist: Es könnten noch viel mehr sein. Wir wollen kurz über unser
Mathe-Camp berichten, um zu informieren und anderen Mut zu machen, ihr eigenes
Mathe-Camp ins Leben zu rufen.
The Fairy Tale of Low Inflation in the Euro Area
Authors: Hochstein Martin
Published: September 2018

There are strong indications that actual consumer inflation in the euro area is understated by official price measures. The exclusion of homeowner shelter costs and inadequate quality adjustments for certain basket items are among the reasons for a potential downward bias in Eurostat's Harmonised Index of Consumer Prices, which would have widespread ramifications not only for consumers but also for the broader economy and financial markets. By focusing on the HICP as a yardstick for its primary objective of medium-term price stability, the European Central Bank relies on a too narrowly defined and error-prone inflation concept.