bluuebunny/crossref_metadata_2025 huggingface dataset:
Thiostrepton induces apoptotic cell death at the level of BCL-2/CED-9 in C. elegans
Authors: Al-Kaabi Alanoud , Ali Tayyiba Akbar , Izadi Mahmoud , Prabhu Kirti S , Uddin Shahab , Pourkarimi Ehsan
Published: August 2024

Thiostrepton, a thiopeptide antibiotic, has been attracting increasing attention for its anti-proliferative and anti-cancer properties in various tested cell culture models. Extensive in vitro analysis has been conducted to understand its anti-cancer effect across multiple cancer types and cell lines, with numerous reports indicating that thiostrepton can inhibit cancer cell proliferation and tumor growth and induce apoptosis in vitro. On the other hand, the in vivo anti-tumor effect of thiostrepton remains elusive. In this study, we aimed to genetically and physiologically characterize the effects of thiostrepton on apoptosis induction in vivo using C. elegans. Our data demonstrate that thiostrepton induces apoptosis in C. elegans, and this apoptotic induction is independent of the genomic instability and is not related to P53 activity. Rather, the apoptotic cell death mediated by thiostrepton treatment occurs at the level of the BCL-2/CED-9 protein at the core apoptotic machinery. Furthermore, we have unlinked the high ROS (reactive oxygen species) induction reported in earlier in vitro studies from apoptosis induction upon thiostrepton treatment in C. elegans. Overall, our genetic data indicate that apoptosis induction mediated by thiostrepton occurs at the level of the BCL-2/CED-9 protein.
Influence of fractional-order PID-controlled secondary lateral damping suspension system on vibration of high-speed EMUs
Authors: Qi Yayun , Liu Hua , Ao Peng , Zhang Ailong
Published: August 2024

With the continuous increase of the operation speed of high-speed EMUs, the abnormal lateral vibration of the carbody problem continues to emerge, and the traditional passive suspension has a poor effect on the lateral vibration suppression of the carbody. This paper first established a two-degree-of-freedom theoretical model and designed algorithms with PID (Proportion Integration Differentiation) and the fractional-order PID (fra_PID) control algorithm as the core to control the damping force of dampers. Then the SIMPACK and SIMULINK are used to establish a co-simulation model of the second lateral damper control model of high-speed EMUs. Finally, the PID control algorithm and the fra_PID control algorithm variable damping suspension system are used to control the abnormal lateral vibration of the carbody, and the lateral vibration control effect of the vehicle in the tangent track, the curved track, the first hunting instability state, and second hunting instability state are studied. The results showed that the lateral vibration of the carbody is suppressed when the vehicle used the variable damping suspension system in the normal state and the hunting state. When in the first hunting instability state, the amplitude of the lateral acceleration of the carbody is decreased by 41% with the fra_PID control algorithm. When in the second hunting instability state, the amplitude of the lateral acceleration of the carbody is decreased by 17% with the fra_PID control algorithm. The PID controllable damping suspension system can provide a reference for suppressing abnormal vibration of the high-speed EMUs.
Harnessing Computational Methods for Uncovering Structural Insights into Leishmania donovani 3- MST: Implications for Drug Design and Target Specificity
Authors: Ranjan Ravi , Kumari Rashmi , Kumar Ashish , Vijayakumar Saravanan
Published: August 2024

3-Mercaptopyruvate sulfurtransferase (3-MST) is an enzyme that plays integral roles in various biological processes. In the realm of Leishmania, the role of 3-MST is less explored. It is a critical player in maintaining oxidative homeostasis in Leishmania during stress for survival. This highlights the potential of Ld3-MST as an appealing drug target. However, recognising structural disparities becomes essential when a protein is present in the host and parasite. This study delves into the structural distinctions between Ld3-MST and Hs3-MST, providing valuable insights with direct implications for drug design. A standout feature of Ld3-MST is the elongated 70 amino acid C-terminal mainly contributing to a lid-like domain above the active site cavity, setting it apart from Hs3-MST. The RMSD analysis shows fluctuation due to the extended tail, while Rg and SASA confirm the open and solvent-accessible nature of Ld3-MST, especially in its active site, suggesting its ability to accommodate larger molecules. PC and FEL analysis reveals unique internal molecular dynamics of Ld3-MST, particularly in its active site. Docking studies demonstrate that Ld3-MST's active site can effectively accommodate molecules, highlighting its potential as a drug target. This comprehensive investigation lays the foundation for developing precise Ld3-MST inhibitors with promising therapeutic applications.
Application of machine learning techniques for wetland type mapping in the Numto Nature Park (Western Siberia)
Authors: Moskovchenko Mikhail
Published: August 2024

The risk of melting West Siberian frozen mires increases because of current climate warming, which could affect the global carbon balance. Predicting the effects of warming requires assessing changes in the area of frozen mires. Geospatial models can be used for these purposes, as they allow for large-scale mapping of ecosystems over large areas. This study focuses on ecosystems of the Numto Nature Park (Western Siberia) where both frozen and unfrozen mires of various types are widespread. We used Landsat 8 satellite imagery and the ASTER GDEM digital elevation model as predictors and a vegetation map as a target variable. Fifteen different machine learning models were trained and compared with each other, including four classical machine learning models and eleven deep learning models (neural networks). Among classical machine learning models, the Gradient Boosting model achieved the best results (accuracy of 75.7%), and among neural networks, DeepLabV3 with ResNet50 backbone performed the best (accuracy of 75.8%). Therefore, both models yielded approximately the same accuracy in modeling different types of mires. However, the neural network was better at modeling palsa frozen mires and eutrophic and mesotrophic mires. In particular, the F1-scores of DeepLabV3 were 80.0% and 60.4%, while the Gradient Boosting model scored 78.5% and 56.5%, respectively. The mapping of the modeling results demonstrated that the use of neural networks makes it possible to preserve the original data structure and degree of data generalization. At the same time, the application of classical machine learning techniques results in "salt and pepper effect" and leads to the fragmentation of continuous areas but allows to identify smaller details. The models were successfully applied to map wetland types on land plots adjacent to the study area.
Improved Oxidation Resistance And Cr Retention Of Coated AISI441 For SOC Application
Authors: Couturier Karine , Giacometti Nathalie , Hanoux Pierre , David Thomas , Lai Thanh-Loan , Dejob Théo , Bestautte Jolan , Rouillard Fabien , Yahiaoui Sakina , Bouvier Mathilde
Published: August 2024

Durability is still a critical point, which limits Solid Oxide Cell (SOC) technology industrialization. In order to maintain a good level of performance for the overall targeted lifetime of about 40 kh, the oxidation of the interconnects made of ferritic stainless steel and Cr volatilization from this material to the cell electrodes have to be restricted. CeCo-based coatings were applied by PVD HiPIMS on AISI441 alloy. Their ability to reduce the thickness of the poorly conductive formed oxide and improve Cr retention was studied at sample scale by measurements of weight gain and Cr content by ICP-OES after 5 000 h of exposure in ambient air at 700 and 800°C. In the testing conditions, post-test characterization by SEM/EDX showed that oxide scale thickness was reduced when coatings were applied compared to bare AISI441 steel. Moreover, the strong oxide scale spallation observed at 800°C with bare AISI441 steel was avoided. Cr volatilization was also strongly decreased. Post-test SEM/EDX and ToF-SIMS characterization of a short stack integrating coatings on the air side in some repeat units (RU) confirmed the limited Cr diffusion in the strontium doped lanthanum manganite (LSM) contact layer when the coating is present after 5 200 h of solid oxide electrolysis cell operation (SOEC).
Human behavior recognition algorithm research based on FC_C3D network
Authors: Chen Xiaoqing , Lei Liang , Liu Xuehan , Zhao Jin , Chen Yi
Published: August 2024

Focusing on the problems of large number of network parameters and high computational cost, which make the algorithm not easy to transplant and use when the C3D convolutional neural network model is used for human behavior recognition, this paper proposes an improved behavior recognition algorithm of FC_C3D convolutional neural network to reduce the model parameters and scale down the model volume. Firstly, the original C3D network structure is streamlined by reasonably reducing the number of convolutional layers and controlling the model complexity. Then, a batch normalization layer is added after each convolutional layer to alleviate the internal covariate bias problem. Finally, the operations of adaptive mean pooling layer and convolutional classification layer are used to replace the fully connected layer and Softmax classification layer to form a network structure in full convolutional form, which reduces the total number of parameters and improves the flexibility of the model to the changes in the input data size. Experiments show that the improved FC_C3D network model improves the accuracy by 39.6% and 36.7%, respectively, on the UCF101 and HMDB51 datasets, reduces the number of parameters by 85%, and improves the operating speed by 18.1% compared with the C3D network model.
Accuracy of the bone scan index automated measurement system enhanced by deep learning of the female skeletal structure in patients with breast cancer
Authors: Fukai Shohei , Daisaki Hiromitsu , Yamashita Kosuke , Kuromori Issei , Motegi Kazuki , Umeda Takuro , Shimada Naoki , Takatsu Kazuaki , Terauchi Takashi , Koizumi Mitsuru
Published: August 2024

Objective: VSBONE® BSI (VSBONE, Nihon Medi-Physics, Tokyo, Japan), a bone scan index (BSI) automated measurement system was updated from version 2.1 (ver.2) to version 3.0 (ver.3). VSBONE ver.3 incorporates deep learning of the skeletal structures of 957 new women, and it can be applied in patients with breast cancer. However, the performance of the updated VSBONE remains unclear. This study aimed to validate the diagnostic accuracy of the VSBONE system in patients with breast cancer.
Methods: In total, 220 Japanese patients with breast cancer who underwent bone scintigraphy with single-photon emission computed tomography/computed tomography (SPECT/CT) were retrospectively analyzed. The patients were diagnosed with active bone metastases (n = 20) and non-bone metastases (n = 200) according to the physician's radiographic image interpretation. The patients were assessed using the VSBONE ver.2 and VSBONE ver.3, and the findings of the BSI automated measurement system were compared with those of the physicians. The occurrence of segmentation errors, the association of BSI and the two-dimensional total bone uptake (TBU) between VSBONE ver.2 and VSBONE ver.3, and the sensitivity, specificity, and accuracy of the systems were evaluated. The Spearman’s rank correlation coefficient (r) was used to assess correlations, and the Fisher’s exact test was utilized to evaluate the distribution of accurate interpretations.
Results: VSBONE ver.2 and VSBONE ver.3 had segmentation errors in four and two patients, respectively. Significant positive linear correlations were confirmed in both versions of the BSI (r = 0.92, P < 0.001) and TBU (r = 0.98, P < 0.001). Due to the version update, the number of patients with false-positive results decreased from 97 to 41, and the number of patients with accurate findings increased from 119 to 177. The sensitivity, specificity, and diagnostic accuracy were 80.0%, 51.5%, and 54.1% in VSBOBE ver.2 and 90.0%, 79.5%, and 80.5% in VSBONE ver.3, respectively. The diagnostic accuracy significantly differed between VSBONE ver.2 and VSBONE ver.3 (P < 0.001).
Conclusions: The diagnostic accuracy of VSBONE improved with deep learning of the female skeletal structures. The updated VSBONE ver. 3 can be a reliable BSI and TBU automated measurement system for patients with breast cancer.
Sliding viscoelastic contacts: The role of adhesion, boundary conditions, and finite geometry
Authors: Afferrante Luciano , Violano Guido , Demelio Giuseppe
Published: August 2024

In this study, we investigate the tangential sliding of a rigid Hertzian indenter on a viscoelastic substrate, a problem of practical interest due to the crucial role that sliding contacts play in various applications involving soft materials.

A finite element model is developed, where the substrate is modeled using a standard linear viscoelastic model with one relaxation time, and adhesion is incorporated using a Lennard-Jones potential law. We propose an innovative approach to model tangential sliding without imposing any lateral displacement, thereby enhancing the numerical efficiency. Our goal is to investigate the roles of adhesive regimes, boundary conditions (displacement and force-controlled conditions), and finite thickness of the substrate.

Results indicate significant differences in the system's behaviour depending on the boundary conditions and adhesion regime. In the short-range adhesion regime, the contact length $\mathcal{L}$ initially increases with sliding speed before decreasing, showing a maximum at intermediate speeds. This behaviour is consistent with experimental observations in rubber-like materials and is a result of the transition from small-scale to large-scale viscous dissipation regimes. For long-range adhesion, this behaviour disappears and $\mathcal{L}$ decreases monotonically with sliding speed.

The viscoelastic friction coefficient $\mu$ exhibits a bell-shaped curve with its maximum value influenced by the applied load, both in long-range and short-range adhesion. However, under displacement control, $\mu$ can be unbounded near a specific sliding speed, correlating with the normal force crossing zero.

Finally, a transition towards a long-range adhesive behaviour is observed when reducing the thickness $t$ of the viscoelastic layer, which is assumed to be bonded to a rigid foundation. Moreover, the friction coefficient reduces when $t$ tends to zero.

These findings provide insights into the viscoelastic and adhesive interactions during sliding, highlighting the critical influence of boundary conditions on contact mechanics.
Effect of JM-20 on Age-related cognitive impairment in mice
Authors: Wong-Guerra Maylin , Montano-Peguero Yanay , Ramírez-Sánchez Jeney , Alfonso Enrique García , Hernández-Enseñat Daniela , Isaac Yeniceis Alcántara , Padrón-Yaquis Alejandro Saúl , Rocha João Batista Teixeira da , Fonseca-Fonseca Luis Arturo , Núñez-Figueredo Yanier
Published: August 2024

The decline in cognitive function associated with aging significantly impacts the well-being of elderly individuals and their families. This decline is a major recognized risk factor for neurodegenerative diseases, notably Alzheimer's disease. Animal models of aging provide a platform for evaluating drugs concerning aspects like memory and oxidative stress. JM-20 has demonstrated protective effects on short-term memory acquisition and consolidation, along with antioxidant properties and modulation of Acetylcholinesterase activity. This study assesses the potential protective JM-20 against cognitive decline and age-related memory loss. For the study, aged mice exhibiting aging-associated damage were initially selected. Experimental groups were then formed, and the effect of 8 mg/kg of JM-20 was evaluated for 40 days on aging-related behavior, such as spatial memory, novelty recognition memory, ambulatory activity, and anxiety. Subsequently, animals were sacrificed, and the hippocampal region was extracted for redox studies and to assess acetylcholinesterase activity. Results indicated that JM-20 at 8 mg/kg reversed damage to spatial working and reference memory, exhibiting performance comparable to untreated young adult animals. Furthermore, JM-20 preserved the enzymatic activity of superoxide dismutase, catalase, and total sulfhydryl levels in age-related cognitive impairment in mice, indicating a potent protective effect against oxidative events at the brain level. However, only young, healthy animals showed decreased acetylcholinesterase enzyme activity. These findings provide preclinical pharmacological evidence supporting the neuroprotective activity of JM-20, positioning it as a promising therapeutic candidate for treating memory disorders associated with aging.
New insights into the structure of cellulose in plant cell walls
Authors: Dupree Paul , Cresswell Rosalie , Deralia Parveen , Yoshimi Yoshihisa , Dupree Ray , Brown Steven
Published: August 2024

The structure of native plant cellulose, despite its abundance and utility in industry, remains elusive. The cellulose structure of several species was studied using 2D solid-state Nuclear Magnetic Resonance (NMR) of 13C labelled plants. Six major glucose environments were resolved which are common to the cellulose of poplar wood, spruce wood and grasses. The cellulose structure was maintained in isolated holo-cellulose nanofibrils, allowing more detailed characterisation. There are just two glucose environments within the fibril core which have the same NMR 13C chemical shifts as tunicate cellulose Iβ. The third major glucose site with a carbon 4 shift near 89 ppm, previously assigned to the fibril interior, is one of four surface glucose environments. These advances allowed us to obtain a more accurate measure of the interior to surface ratio for poplar wood fibrils of 0.5, consistent with an 18 chain microfibril structure having 6 core and 12 surface chains.
Tuberculosis Treatment Outcomes and Associated Factors at Zewditu Memorial Hospital, Ethiopia
Authors: Nurfeta Rediet A. , H.Ababiya Tsion , Woldeamanuele Nebiyou Y. , Ababiya Robel H. , L.Deregasso Bezaye , A.Tema Lijalem , hailu Selamawit S. , K.Shane Dereje , G.Teka Bemnet , Lechebo Tsion A. , Gidey Saron N. , Kebede Eleni A.
Published: August 2024

Background
Tuberculosis (TB) remains a leading cause of morbidity and mortality in Ethiopia, with treatment success rates consistently below the WHO target. Various factors contribute to poor treatment outcomes.
Objective
To assess treatment outcomes for TB and associated factors at Zewditu Memorial Hospital (ZMH) from 2017 to 2021.
Methods
An institutional-based analytical cross-sectional study was conducted using TB logbook data. After bivariable analysis, clinically relevant variables and variables with a p-value < 0.2 were included in multivariable logistic regression analysis. Statistical significance was set at p-value < 0.05.
Results
The overall successful treatment outcome (cured or completed) was 197 (83.1%). Factors significantly associated with poor treatment outcomes included age group 35 to 44 years (AOR = 4.663; 95% CI: 1.215–17.901), extrapulmonary TB (AOR = 3.451; 95% CI: 1.172–10.16), and registration in 2019 (AOR = 4.367; 95% CI: 1.2-15.87).
Conclusion
The treatment success rate falls short of the national target of 85%, highlighting the need for targeted improvements in TB management. The associations with age and extrapulmonary TB emphasize the necessity for focused control measures. Strengthening targeted TB programs at ZMH is recommended.
Attribution analysis of runoff and sediment changes in the Yellow River Basin based on the Budyko framework
Authors: Wang Jiankun , Cui Chenfeng , Liu Mingtao , Huang Zhannan
Published: August 2024

Under the influence of climate and human factors, runoff and sediment in the Yellow River Basin (YRB) have undergone a significant decline in the past decades. Based on the meteorological and hydrological records of six hydrological stations in the mainstream from 1967 to 2015, the impacts of climate change and human activities on the changes of runoff and sediment in different river reaches of the YRB were quantitatively evaluated by applying the Budyko framework. The results indicated that (1) the precipitation and potential evaporation suggested a non-significant decreasing trend in the whole basin (P > 0.05); (2) the contributions of climate change and human activities to the reduction of runoff in the basins of the six hydrological stations ranged from 7.6 to 19.7% and from 80.3 to 92.4%, respectively, with the largest contribution of human activities in the middle reaches; (3) the contributions of climate change and human activities to the reduction of sediment in the catchments ranged from −0.3 to 9.4% and from 90.6 to 100.3%, respectively, and the most artificial efforts have been made to reduce sediment in the middle reaches on account of mainly sediment source.
Endovascular treatment of aortic valve stenosis in combination with coronary artery disease: a systematic review
Authors: Alekian B.G. , Titov N.S.
Published: August 2024

Objective: To evaluate and compare the efficacy and safety of simultaneous and staged techniques of percutaneous coronary interventions (PCI) and transcatheter aortic valve implantation (TAVI). Methods: The search for sources was carried out in the PubMed, Google Scholar and Cochrane Library databases using keywords. We selected the most cited studies on strategies for endovascular treatment of patients with coronary artery disease and aortic stenosis with the focus on simultaneous and staged techniques of PCI and TAVI. Most attention has been paid to indicators of survival, complications and other study endpoints. The significance of the order of the interventions on patient outcomes was assessed. Results: Searching with keywords in the selected databases revealed 1,527 original sources and 60 of them were taken into the review. The selected sources included prospective and retrospective studies as well as the latest guidelines of professional societies on cardiovascular diseases, statistics of surgical interventions and morbidity, and basic researches. In approximately 70% of cases, a staged technique was used with initial putting into practice of PCI followed by TAVI. Most studies comparing selected techniques did not reveal a significant difference in endpoints; at the hospital period their frequency was usually within 3%, and at the long-term period they reached 30%. Nevertheless, a detailed analysis of the frequency of certain control points revealed contradictions in a number of studies.Conclusion: Despite intensive research into the effects of simultaneous and staged techniques of PCI and TAVI, the point of which approach is better remains disputable. The order of interventions is not reflected in current guidelines, majority of studies are retrospective, and their conclusions are ambiguous. Additional prospective studies are needed to determine the categories of patients who will benefit most from a particular order of PCI and TAVI.
Received 9 April 2024. Revised 19 May 2024. Accepted 2 July 2024.
FundingThe study did not have sponsorship.
Conflict of interestThe authors declare no conflict of interest.
Contribution of the authors The authors contributed equally to this article.
Procesos migratorios, familiares y continuidad educativa de adolescentes en educación media superior
Authors: Lutz Ley Arturo , Rodríguez Gutierrez José Guadalupe
Published: August 2024

El objetivo de este artículo es analizar la manera en que los jóvenes que cursan la educación media superior perciben sus oportunidades en México y en Estados Unidos basándose en sus lazos transnacionales. Se aplicó un diseño cualitativo en el que se seleccionó una muestra teórica, se realizaron entrevistas y analizaron los datos en Maxqda. Los hallazgos sugieren que la intensidad de las relaciones transnacionales determina la percepción de los jóvenes, pero no necesariamente su movilidad. Una de las limitaciones de esta investigación radica en que el análisis se centra únicamente en los jóvenes, y no considera los múltiples actores que pertenecen a la familia transnacional. El valor de este trabajo es el análisis de la relación entre procesos migratorios, relaciones transnacionales y continuidad educativa en jóvenes en educación media superior. Se concluye que la intensidad de las relaciones transnacionales no parece impactar en el deseo de emigrar, pero sí permite una perspectiva transnacional más precisa.
Revealing Trader's Sustainability in The Lok Baintan’s Floating Market
Authors: Sirajudin  , Triyuwono Iwan , Subekti Imam
Published: August 2024

Purpose — This paper revealed the trader’s sustainability in Lok Baintan’s floating market using an interpretive paradigm and the religionist phenomenological approach.
Design/methodology/approach—A religionist phenomenology approach (which developed Husserl’s transcendental with a religionist paradigm) was used to conduct in-depth interviews and site observation. Some relevant literature was also used to sharpen the maps of findings. 
Findings—The result states that Lok Baintan’s floating market is sustainable and supported by religious values. These values became a basic value for traders to survive in. Those traders believe that everything has its own fortune and has been arranged by God. This belief made them keep enlivening and trading along the river in Lok Baintan’s floating market.
Practical implications — The belief that God has arranged all beings' fortunes has led traders to give up on the conditions of nature’s environment where they lived. This made them survive and enliven the Lok Baintan’s Floating Market.
Originality/value — This paper argues that religious values and beliefs have influenced Banjarese (local people) to keep their simple lives lasting until now.  This is the key to sustainability in the Lok Baintan Floating Market.
Creating Spiritual Value: The Islamic Way to Integrate Environmental and Social Responsibilities
Authors: Fidiana  , Handayani Nur , Retnani Endang Dwi
Published: August 2024

Purpose — While previous social and environmental accountability (SEA) research has been focused on company scenarios, in non-profit organizations (NPO), SEA has received little attention. This study focuses on traditional Islamic organizations as NPOs that provide commodities and services with the goal of increasing social value for the community at large. Accordingly, the current study aimed to develop a theoretical framework by elaborating the value system of main Islamic teachings to highlight the spiritual value of social and environmental consciousness and action.
Design/methodology/approach — By employing the phenomenology approach through a way of interviews with several leaders as key persons in Al-Huda, this study found four major contributions were added to the existing literature.
Findings — First, the belief in tauhid (Islamic monotheism) is the most fundamental aspect of the emotional spirit of social and environmental behavior. Second, the analysis shows that social and environmental responsibility was attached to personal responsibility. Third, the social and environmental responsibilities were aimed mostly at protecting the Islamic faith (aqidah). Fourth, analysis shows that accountabilities were for management and public purposes (horizontally) and for worship aspects (vertically).
Practical implications — This case study emphasizes forms of social and environmental responsibility specific to Islamic entities, which may not be true in other entities.
Originality/value — It shifts extrinsic goals such as economic motivation, profit, and business reputation in social and environmental activities into intrinsic and inherent moral responsibility.
Keywords — Social and Environmental Sustainability; Tauhid; Worship; Holistic.
Paper type — Case study
Does Income-Increasing Earnings Management Enhance Tax Aggressiveness? The Moderating Role of The Corporate Governance Mechanism
Authors: Zalfaa' Vina , Roekhudin  , Atmini Sari
Published: August 2024

Purpose — This study examines and analyzes the effect of income-increasing accrual and natural earnings management on tax aggressiveness with institutional ownership as a moderating variable.
Design/methodology/approach — The research population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The research sample selection method used is the purposive sampling method. There are 84 observations (firm-year) for income-increasing accrual earnings management and 81 observations (firm-year) for income-increasing natural earnings management. Data analysis is conducted using Moderated Regression Analysis (MRA).
Findings — As predicted, this study finds a positive effect of income-increasing accrual earnings management and a negative effect of income-increasing natural earnings management on tax aggressiveness. However, this study cannot prove that institutional ownership moderates the relationship between income-increasing accrual and income-increasing natural earnings management on tax aggressiveness.
Practical implications — Our study can be used as evidence for the Directorate General of Taxes and the Financial Services Authority that implementing good corporate governance in companies may not necessarily reduce the practice of tax and financial reporting aggressiveness. This can be used as a reference for improving Indonesia's tax and accounting regulations and policies.
Originality/value — This study presents income-increasing accrual and natural earnings management activities as well as corporate tax aggressiveness activities in manufacturing companies in Indonesia. Hopefully, this can be used as an evaluation to improve existing tax and accounting regulations and policies in Indonesia.
The Influence of Managerial Strategy and Political Connections and Company Size on Company Value
Authors: Saraswati Wiwik , Sukoharsono Eko Ganis , Saraswati Erwin , Prastiwi Arum
Published: August 2024

Purpose - This study aims to test the Influence of Managerial Strategy, Political Connections, and company size on Company Value using secondary data on banking companies listed on the Indonesia Stock Exchange from 2013 to 2021. 
Design/Methodology/approach—The sample selection method used purposive sampling with several criteria, resulting in 383 participants. In addition, this study used simple and multiple linear regression analysis techniques.
Finding—The results showed empirical evidence that a banking company's managerial strategy cannot increase its value. Political connections also negatively affect company values. Political connections tend to get convenience facilities from the government to reduce the company's value. The size of the company can increase its value. 
Practical implications—This research can also provide input into making policies and regulations in Indonesia regarding managerial strategies, political connection practices, and company sizes related to company values.
Originality/value—This research has implications for theoretical enrichment. The agency is mainly concerned with the performance of companies with political connections. In addition, it enriches stakeholders' theories about managerial strategies for company value by increasing company investment.
Keywords — Managerial strategy, Political Connections, Company Size, Company Value
Paper Type: Quantitative Research
Effect of Book Tax Difference, Foreign Ownership and Transfer Pricing on Tax Avoidance with Profit Management as Moderating Variables
Authors: Shabika Binar , Hariadi Bambang , Baridwan Zaki
Published: August 2024

Purpose — The main objective of this research is to test which is to find out the effect of the book-tax difference, on the other hand, foreign ownership and transfer pricing that is adjusted for tax avoidance, which focuses on the level of profit management which is positioned as an aspect of the moderating variable.
Design/methodology/approach — This study focuses on secondary data in the form of samples from several companies engaged in manufacturing, which were listed on the Indonesia Stock Exchange from 2016 to 2019. The companies sampled in this study amounted to 31 companies for 4 years. which is used as a purposive sampling method. The form of data analysis used leads to the Partial Least Square (PLS) method, where it is necessary to use SmartPLS version 3. software.
Findings — The study's results found that book-tax difference and transfer pricing influence avoiding taxes. However, the level of foreign ownership does not affect the level of tax avoidance. The research results regarding profit management variables could be moderated regarding the relationship between book-tax difference and transfer pricing on tax avoidance. Still, it cannot relate to the relationship between foreign ownership and tax avoidance practices.
Paper type — Quantitative
Link between Internal Control Mechanisms and Corporate Performance: A study for a New Perspective to Support Economic Growth
Authors: Alabdullah Tariq Tawfeeq Yousif
Published: August 2024

Purpose — By examining the link between board diversity—defined by gender, the number of members in the board, and the number of independent managers—and its effect on company growth in developing nations, especially in the context of Oman, this study aims to reveal a previously unnoticed conjunction within the accounting, management, and economic fields.
Design/methodology/approach —
To accomplish this goal, data from 30 industrial and service companies in the non-financial sector listed on the Muscat Securities Market (MSM) for the year 2021 were evaluated using a multiple regression method.
Findings — The study's findings showed that the market share of non-financial enterprises in the Muscat market was negatively correlated with board size. On the other hand, market share was significantly and favorably impacted by independent boards, diverse boards, and large boards. Interestingly, the market share of non-financial enterprises was not significantly impacted by firm size, which was considered a control factor.
Practical implications – Scholars, legislators, and executives in the business sector involved in emerging markets should all take note of these findings since they have significant practical ramifications. In Oman and may be in similar situations, the research emphasizes the importance of board diversity in promoting business success, as indicated by market share for non-financial enterprises.
 Originality/value—As the first study to examine the connection between board diversity and the expansion (measured by market share) of non-financial enterprises in the Middle East, with a particular emphasis on Oman, this research adds to the body of knowledge already in existence. The study provides insightful information about the global conversation about how a diverse board affects an organization's profitability and market share.
PENGARUH MOTIVASI KERJA, LINGKUNGAN KERJA, DAN KEPUASAN KERJA TERHADAP TURNOVER INTENTION
Authors: Zahroh Rafiqa Choridatuz , Kurniawati Desi Tri
Published: August 2024

The objective of this study is to identify and analyze the effects of work motivation, workplace environment, and job satisfaction on the turnover intention of employees of Bank Rakyat Indonesia in the branch office of Malang Kawi. This quantitative explanatory research explains the relationship of a variable with other variables through hypothesis testing. Using non-probability sampling method and saturated sampling technique, all seventy employees of Bank Rakyat Indonesia in the branch office of Malang Kawi were selected as the respondents. The research data was analyzed using multiple linear regression in SPSS version 25. This study finds that work motivation, workplace environment, and job satisfaction partially have negative and significant effects on turnover intention. This means that work motivation, workplace environment, and job satisfaction are factors contributing to the emergence of employees’ turnover intention.
Pengaruh Tingkat Pendidikan, Pengalaman Kerja, dan Disiplin Kerja Terhadap Pengembangan Karir Karyawan
Authors: Pratama Zidan Fadhilah , Noermijati Noermijati
Published: August 2024

The objective of this research is to identify, analyze, and explain the effects of education level, work experience, and work discipline on the career development of employees at the Regional Financial Management Agency of the Special Capital Region of Jakarta. This quantitative explanatory research assesses the causal relationship between its variables. From 257 member of the population of the agency’s employees, 160 were selected as the respondents through probability sampling method and random sampling technique. Here multiple linear regression was used as the analysis technique, supported by instrument test and classical assumption test. The hypothesis testing was performed by incorporating the t-test, which was used to identify the partial effect of the independent variables on the dependent variable. All of the analyses were conducted in SPSS 26. This study finds that education level, work experience, and work discipline partially have positive and significant effects on the said career development. These findings suggest that the higher the employees’ education, experience, and discipline, the better the development of their career.
 
Abstrak
Penelitian ini bertujuan untuk mengetahui,menganalisis, dan menjelaskan pengaruh tingkat pendidikan, pengalaman kerja, dan disiplin kerja terhadap pengembangan karir karyawan pa-da Badan Pengelolaan Keuangan Daerah Provinsi DKI Jakarta. Jenis penelitian ini adalah penelitian eksplanatori dengan pendekatan kuantitatif untuk menguji hubungan kausalitas an-tar variabel. Penelitian ini menggunakan sampel sebanyak 160 orang yang diambil dari 257 populasi karyawan BPKD Provinsi DKI Jakarta. Pengambilan sampel menggunakan teknik probability sampling dengan menggunakan metode random sampling. Teknik analisis data da-lam penelitian ini menggunakan analisis regresi linear berganda yang ditunjang dengan Uji Instrumen dan Uji Asumsi Klasik. Uji hipotesis dilakukan dengan menggunakan Uji t untuk mengetahui hubungan antara variabel bebas dengan variabel terikat secara parsial dengan menggunakan program SPSS 26. Hasil penelitian menunjukkan bahwa tingkat pendidikan, pen-galaman kerja, dan disiplin kerja berpengaruh positif signifikan secara parsial terhadap pengembangan karir karyawan. Hasil tersebut menandakan semakin tinggi tingkat pendidikan, pengalaman kerja, dan disiplin kerja karyawan maka akan semakin baik pengembangan karir bagi karyawan.
PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI, PELATIHAN, DAN SELF EFFICACY TERHADAP KINERJA KARYAWAN
Authors: Maulidiyah Fatihatur Rizqi
Published: August 2024

As time goes by, population development in Malang City continues to increase. This requires the government in the public service sector to be able to address the community's needs for optimal population administration. Disdukcapil has an important role in this matter, therefore the performance of its employees is important in meeting community satisfaction. Employee performance is influenced by several factors, including the use of information technology, training, and self-efficacy. This research aims to determine the effect of the use of Information Technology, Training and Self-Efficacy on employee performance at Dinas Kependudukan dan Pencatatan Sipil Kota Malang. This research is explanatory research with a quantitative approach to testing variables. This research uses a simple random sampling, total 90 employees who have served for more than 1 year at the Disdukcapil Malang City. The data analysis technique in this research uses multiple linear regression method with SPSS version 29 as an analysis tool. The data used is primary data originating from a questionnaire using a five-point Likert scale. The research results show that the use of Information Technology and Self-Efficacy have a positive and significant effect on employee performance. Meanwhile, training has a positive and insignificant effect on employee performance.
Pengaruh Brand Image, Brand Awareness dan Brand Ambassador Terhadap Customer Loyalty
Authors: Viranti Afifa Nur Aulia , Rohman Fatchur
Published: August 2024

This quantitative explanatory research was conducted to identify the influence of brand image, brand awareness, and brand ambassador on the loyalty of Scarlett Whitening’s consumers in Malang City. The impacts to be studied are both the direct and indirect effects of the independent variables on the dependent variable. From the population of Scarlett Whitening’s consumers in Malang City, 150 people were selected as the respondents through non-probability sampling method and purposive sampling technique. The results of the analysis performed in IBM SPSS 26.0 demonstrate that brand image is able to create a positive relational contribution to increase customer loyalty, that brand awareness is able to provide positive contributions to enhance customer loyalty, and that brand ambassador has positive contributions to boost customer loyalty.
 
Abstrak
Penelitian ini dilakukan dengan tujuan untuk berfokus pada mengetahui pengaruh brand image, brand awareness, dan brand ambassador terhadap customer loyalty pada Konsumen Scarlett Whitening di Kota Malang. Pengaruh yang dimaksudkan pada penelitian ini adalah pengaruh yang terjadi baik secara langsung maupun secara tidak langsung antara variabel independen terhadap variabel dependen. Jenis penelitian ini adalah penelitian eksplanatori menggunakan pendekatan kuantitatif. Teknik sampling yang digunakan adalah non-probability sampling dengan metode purposive kepada 150 responden yang berasal dari populasi konsumen Scarlett Whitening di Kota Malang. Analisis data yang digunakan adalah IBM SPSS 26.0. Hasil penelitian yang dilakukan menggunakan beberapa rangkaian pengujian menunjukkan hasil bahwa brand image mampu membangun kontribusi hubungan yang positif untuk meningkatkan customer loyalty, brand awareness mampu memberikan kontribusi secara positif untuk meningkatkan customer loyalty, dan brand ambassador memiliki kontribusi yang positif untuk mendorong peningkatan customer loyalty.
Peran Marketing Mix dalam Meningkatkan Daya Saing Jasa Graduation Photography
Authors: Sa'diyah Halimatus , Sunaryo Sunaryo
Published: August 2024

The objective of this research is to identify the roles of marketing mix in improving the competitiveness of Baswara Project, a company providing graduation photography service. Marketing mix applied in a service company is different from the one applied in manufacturing companies that is the 7Ps. This qualitative descriptive research uses primary and secondary data. The primary one was harvested from documentations, observations, and interviews with the founders and five users of Baswara Project, while the secondary was acquired from documents and library research on scientific journals as well as from other relevant sources. The data analysis was conducted using triangulation. This study finds that, for Baswara Project to win the competition in its business area, each of its application of marketing mix needs to be enhanced. In the aspect of product and people, the company needs to improve its service and the professionalism of its photographers. In the aspect of promotion, upgrades in effectiveness are needed. Finally, in the aspect of place and physical evidence, the company’s operation site needs to be revamped. The results of this research are expected to be applied on company’s marketing policy.
 
Abstrak
Tujuan dari penelitian ini adalah untuk mengetahui bagaimana peran penerapan bauran pemasaran atau marketing mix dalam meningkatkan daya saing jasa foto wisuda Baswara Project. Bauran pemasaran yang diterapkan dalam suatu perusahaan jasa berbeda dengan perusahaan manufaktur, yakni dengan 7P. Desain penelitian ini menggunakan pendekatan kualitatif. Jenis data yang digunakan dalam penelitian ini yaitu data primer dan sekunder. Data primer diperoleh melalui kegiatan wawancara, dokumentasi, dan observasi kepada founder dan lima orang pelanggan jasa graduation photography Baswara Project, sedangkan data sekunder diperoleh melalui dokumentasi, studi pustaka, jurnal ilmiah, serta sumber lain yang relevan. Proses analisis data penelitian ini menggunakan metode triangulasi teknik. Hasil penelitian menunjukkan adanya beberapa temuan dalam penerapan tiap-tiap aspek marketing mix yang dapat dimaksimalkan Baswara Project dalam memenangkan persaingan pada industri jasa graduation photography. Pada aspek product dan people perlu adanya peningkatan dari segi layanan dan profesionalitas fotografer. Pada aspek promotion diperlukan perbaikan dari segi efektivitas promosi, sedangkan pada aspek place dan physical evidence diperlukan adanya peningkatan dari segi tempat beroperasinya Baswara Project. Hasil penelitian ini diharapkan dapat membantu kebijakan pemasaran perusahaan.
DETERMINAN KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021
Authors: Elrachma Zafirah Firdausi , Ekowati Wiwik Hidajah
Published: August 2024

This study aims to obtain empirical evidence of the effect of financial ratio factors including Non-Performing Loans (NPL), Loan Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), and size of the bank on financial performance. The study population involves conventional general banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021, from which the samples of 40 companies are selected through purposive sampling method and consist of 186 data analyzed by multiple regression utilizing SPSS 26 software. The results exhibited that the Non-Performing Loan (NPL) had a negative correlation effect on financial performance; the size of the bank had a positive correlation effect on financial performance. However, the Loan Deposit Ratio (LDR) and Capital Adequacy Ratio (CAR) proved to have no effect on financial performance.
TAFSIR HERMENEUTIKA INTENSIONALISME DALAM PENERAPAN APLIKASI ATLAS
Authors: Sihotang Ruth Jenny , Mulawarman Aji Dedi
Published: August 2024

This study aims to determine the meaning of using the Audit Tools and Archives System (ATLAS) application as a financial statement auditing tool, involving Intentional hermeneutics to analyze findings based on historical context, the cultural context in the correlated and explored "text" from which the interpreter tries to interpret the meaning of respective utterances and the language used by the informer utilizing the ATLAS application. Informants in this study include the Managers and Auditor Staff of Thoufan and Rosyid Public Accountants and Partners (Partners) of Achsin Handoko Tomo Public Accounting Firm. The results exhibit that ATLAS presents a complex mapping. The brainchild of ATLAS due to the audit failure cases in Indonesia resulting from a lack of risk assessment/detection in audits has made the Public Accounting Firm implement the ATLAS application. As such, the complexity of the application makes it difficult to implement asthe staffing culture at the Public Accounting Firm causing an imbalance between workload and audit fees for implementing the application.