bluuebunny/crossref_metadata_2025 huggingface dataset:
PERAN TEKNOLOGI INFORMASI DALAM MENGANTISIPASI KECURANGAN AKUNTANSI (Studi Kasus pada PT Bangkit Berkah)
Authors: Debi Novalia  , Hidayatul Kahfi  , Rika Lidya
Published: March 2021

ABSTRACTThe aim of this research is to find out the role of information technology of PT Bangkit Berkah. in anticipating occurrences of accounting fraud by focusing on the adequacy of the application of IT Control with the COSO Internal Control Framework. The data used to support this research are primary data obtained from interviews and observations. This research is a descriptive qualitative research with the case study approach. The results of the study showed that information technology implemented by PT Bangkit Berkah. is capable of anticipating occurrences of accounting fraud through both general control and application control. This also supports the reduction of accounting fraud experienced by PT Bangkit Berkah. However, the information system is still unintegrated because the data backup procedure is manually conducted. This deficiency results in several risks and threats for the company in maintaining the principle of data security in risk management.Keywords: Information Technology, Fraud in Accounting, Internal Control Systems.

АBSTRАKPenelitian ini bertujuan untuk mengetahui peran teknologi informasi PT Bangkit Berkah dalam mengantisipasi kecurangan akuntansi. Penelitian ini berfokus pada kecukupan penerapan teknologi informasi PT Bangkit Berkah dengan IT Control yang telah dipopulerkan oleh COSO. Data yang digunakan untuk mendukung penelitian ini adalah data primer hasil wawancara dan observasi. Penelitian ini mengikuti desain penelitian studi kasus dengan pendekatan kualitatif deskriptif. Hasil penelitian menunjukkan bahwa teknologi informasi yang diimplementasikan oleh PT Bangkit Berkah dapat mengantisipasi kecurangan akuntansi baik yang dilakukan melalui pengendalian umum (general control) maupun pengendalian aplikasi (application control). Hal tersebut telah mengurangi terjadinya fraud yang telah dialami oleh PT Bangkit Berkah. Namun sebagai kelemahan yang masih ada, PT Bangkit Berkah masih menggunakan sistem yang tidak terintegrasi dan penyimpanan data secara manual. Kekurangan ini menimbulkan beberapa risiko dan ancaman bagi perusahaan dalam mempertahankan prinsip keamanan data dalam manajemen ris
ANALISIS BREAK EVEN POINT PADA USAHA KERIPIK SINGKONG â€œBAROKAHâ€ DESA KARANG REJO KABUPATEN PESAWARAN
Authors: Suharto Suharto
Published: March 2021

The purpose of an established business is to obtain profit or profit that can be used for survival. Likewise with the business of cassava chips "Barokah" in Karang Rejo Village Pesuat Pesawaran.Penelitian aims to find out how the value of Break Even Point aatu point home principal. This analysis is one of the tools used by the management company to be able to help in knowing how big a certain sales level, so the company does not get a profit and also not experience a loss (breakeven).
The type of research used in this research is descriptive research with quantitative approach, the data source used is secondary data. Based on the results of the analysis can be seen that the BEP value of cassava chips business "Barokah" in the unit of 862 kg and if stated in ruiah of Rp. 10.185.454.

Keywords: Break Even Point, Fixed Cost, Variable Cost
Korelasi Gambaran Radiografi Toraks dengan Karakteristik Klinis Pasien Terkonfirmasi Covid-19
Authors: Ariza Retno , Messah Anse Diana , Sinaga Fransisca , Wahyudi Alfi , Pratama Sandhy Arya , Annisa Itsna
Published: March 2021

Novel Coronavirus 2019 or as known as COVID-19 is a new disease that caused of Severe Acute Respiarory Syndrome Coronavirus-2 (SARS-CoV-2) which found in Wuhan, China at the end of the year, 2019. Beside of the clinical characteristics based on mild until severed of the illness such as fever, cough, loss of smelling until decrease of lungs perfussion, another of physical examination is required such as Polymerase Chain Reaction (PCR) which can be a gold standard for COVID-19 examination and Chest X-ray examination. The purpose of this research is to determine the correlation between of chest x-ray imaging with clinical characteristic of COVID-19 patients in COVID-19 referral hospital of Bandar lampung on periode March 2020 – September 2020. The type of this research is descriptive analytics with cross sectional method. The technical of collecting the sample is purposive sampling. The analytical data that used is univariate to show the distribution of  frequency of the patients and bivariate (used Sprearman) to show the correlate and the strength of the research in COVID-19 patients in COVID-19 referral hospital Bandar lampung on periode March 2020 – September 2020. The result showed the significant correlation between clinical characteristic of COVID-19 patients with chest x-ray imaging with the p-Value 0.00 (p < 0.01) and the correlation strength is 0.948 which mean there was a strongest correlation between of both variables and the score is shown the positive way that mean both of the variables is one way which affect each other. From the result of the research we can conclude that more severed the clinical characteristic from COVID-19 patients, so more worse of chest x-ray imaging can be found.
Description of Science Process Skills of Physics Education Students of Jambi University on Refraction Material on Concave Lenses Using E-Module
Authors: Irawati Irawati , Putri Ningsi Aziza
Published: March 2021

Purpose of study: This study was conducted to determine the science process skills of physics education students for refraction material on a concave lens. The questions discussed in this study are to describe the basic and integrated science process skills of Jambi University physics education students, what are the obstacles faced when the implementation of the e-module basic physics practicum II is applied, what are the solutions to the obstacles faced. Methodology: This study uses a quantitative approach with descriptive methods. This research was conducted in the Physics Education Laboratory of the Teacher Training and Education Faculty, Jambi University. The sample l in this study were 40 physics education students contracting basic physics II subjects. The sampling technique used in this study was a total sampling technique. Main findings: With the use of a Manual for Basic Physics 1 practicum in the form of e-module, it can improve students' science process skills. It can be seen from the research results, that the science process skills of physics education students at Jambi University on refraction practicum material on concave lenses Novelty/Originality of this study: With this research, students are motivated to improve science process skills so that they become more active and more familiar with the concept of learning and can improve learning outcomes. Through this research, students can become more innovative and creative teachers, and can also find out the extent of students' science process skills.
El interés del profesorado en formación en impartir nuevos contenidos históricos en Educación Primaria. Un caso de estudio en Madrid
Authors: Jiménez Pablo Esther , Muñoz García Gemma
Published: March 2021

The aim of this work is exposing an analysis of the historical contents that students of the bachelor’s degree in Primary Education would like to teach when they become teachers in a school. First, the impact of new historiographical trends in the teaching of History is studied, and if they are of interest to future teachers. Through a sample of 118 participants from the Complutense University of Madrid, with forms that offer quantitative and qualitative data, we obtain significant results on the future of History teaching. These results reveal a profound division between the curricular contents and the motivation of the students who want to teach certain topics, being the resolution of social problems the most demanded, for connecting the past and the present
Evaluation of Ethiopian Common Bean (Phaseolus vulgaris L.) Genotypes Under Terminal Drought Stress Condition
Authors: Gitore Selamawit Abebe
Published: March 2021

The aim of this study was to evaluate twenty-five common bean genotypes for terminal drought stress. Simple lattice designs were used with two replications under stress and non-stress growing conditions on the field. The experiment was performed using irrigation water during the dry season (December-March). Up to flowering, the stress plots were irrigated and the non-stress plots were provided with water up to physiological maturity. Under both stress and non-stress conditions, several plant characteristics related to yield were assessed. The generated data in this study was subject to analysis of variance (ANOVA) using SAS software version 9.0.0. Data from non-stress (NS) and drought stress (DS) treatments were compared to assess the effect of drought stress or water regime on yield-related traits. In order to perform a combined analysis of variance, the datasets from the two treatments were combined (ANOVA). In this experiment, all the genotypes used showed significant differences in yield and some of the components of yield. For all the characteristics measured, except for flowering days, there were substantial variations between the two water treatments. There was no significant correlation between genotypes and water treatments for almost all the traits tested, with the exception of days to flowering, harvest index and root pulling resistance. Genotypes such as SER 125, MALB-67, MALB-65, MALB-51 and MALB-3 performed better under the two water treatments on the basis of mean productivity (MP) and geometric mean (GM). Understanding the relationships between plant characteristics related to drought stress tolerance and their genetic variability for stress-related grain yield, especially terminal water stress conditions, should prompt common bean breeders to take better measurements of yield and more comprehensive features of drought response.
On the difficulty to think in ratios: a methodological bias in Stevens’ magnitude estimation procedure
Authors: Mertens Alica , Mertens Ulf K. , Lerche Veronika
Published: March 2021

In the field of new psychophysics, the magnitude estimation procedure is one of the most frequently used methods. It requires participants to assess the intensity of a stimulus in relation to a reference. In three studies, we examined whether difficulties of thinking in ratios influence participants’ intensity perceptions. In Study 1, a standard magnitude estimation procedure was compared to an adapted procedure in which the numerical response dimension was reversed so that smaller (larger) numbers indicated brighter (darker) stimuli. In Study 2, participants first had to indicate whether a stimulus was brighter or darker compared to the reference, and only afterwards they estimated the magnitude of this difference, always using ratings above the reference to indicate their perception. In Study 3, we applied the same procedure as in Study 2 to a different physical dimension (red saturation). Results from Study 1 (N = 20) showed that participants in the reversal condition used more (less) extreme ratings for brighter (darker) stimuli compared to the standard condition. Data from the unidirectional method applied in Study 2 (N = 34) suggested a linear psychophysical function for brightness perception. Similar results were found for red saturation in Study 3 (N = 36) with a less curved power function describing the association between objective red saturation and perceived redness perception. We conclude that the typical power functions that emerge when using a standard magnitude estimation procedure might be biased due to difficulties experienced by participants to think in ratios.
Local and Global Outlier Detection Algorithms in Unsupervised Approach: A Review
Authors: Jabbar Ayad
Published: March 2021

The problem of outlier detection is one of the most important issues in the field of analysis due to its applicability in several famous problem domains, including intrusion detection, security, banks, fraud detection, and discovery of criminal activities in electronic commerce. Anomaly detection comprises two main approaches: supervised and unsupervised approach. The supervised approach requires pre-defined information, which is defined as the type of outliers, and is difficult to be defined in some applications. Meanwhile, the second approach determines the outliers without human interaction. A review of the unsupervised approach, which shows the main advantages and the limitations considering the studies performed in the supervised approach, is introduced in this paper. This study indicated that the unsupervised approach suffers from determining local and global outlier objects simultaneously as the main problem related to algorithm parameterization. Moreover, most algorithms do not rank or identify the degree of being an outlier or normal objects and required different parameter settings by the research. Examples of such parameters are the radius of neighborhood, number of neighbors within the radius, and number of clusters. A comprehensive and structured overview of a large set of interesting outlier algorithms, which emphasized the outlier detection limitation in the unsupervised approach, can be used as a guideline for researchers who are interested in this field.
DETERMINANT OF CAPITAL STRUCTURE : COAL AND NON COAL MINING INDUSTRY ON THE INDONESIA STOCK EXCHANGE
Authors: Pramitasari Triska Dewi
Published: March 2021

This research was conducted to analyze the effect of debt costs, dividend policy, profitability, company size, business risk, and company growth on the capital structure of coal and non-coal mining industry on the Indonesia Stock Exchange 2015-2019 period, and to analyze the differences in the effect sixth determinant of capital structure  in the two industrial subsectors studied. Based on purposive sampling method was obtained 19 coal mining companies and 17 non-coal mining companies as the research sample. The analytical method used is multiple linear regression analysis and Chow test. The analysis showed that simultaneously cost of debt, dividend policy, profitability, company size, business risk, and company growth has a significant effect on the capital structure of the coal sub-sector, but no significant effect on non-coal sub-sector. Partially, the sixth of these variables have varying effect in the two industrial subsectors studied. Chow test results indicate a difference in effect cost of debt, dividend policy, profitability, company size, business risk, and company growth on capital structure decisions in the coal and non-coal sub-sectors. The limitation of this research is only examines the stability of the parameters in the regression model without informing how big a change or difference. The results of this study are beneficial to mining companies and academics.
PENGARUH KUALITAS PELAYANAN TERHADAP LOYALITAS KONSUMEN DENGAN KEPUASAN KONSUMEN SEBAGAI VARIABEL INTERVENING PADA BENGKEL BODY & PAINT PT WAHANA SENJAYA JAKARTA
Authors: Sugistianto Prawiniko , Ispriyahadi Heri
Published: March 2021

Abstract            This study investigates the effect of service quality on consumer loyalty at PT Wahana Senjaya Jakarta Body Paint workshop (Indomobil Nissan Datsun Warung Buncit) by using the intervening variable customer satisfaction. The sample used in the study was 100 customers as respondents. The data were obtained by distributing questionnaires to selected respondents, who were then analyzed using the instrument used in the form of a questionnaire to get primary data for the PLS (Partial Least Square) analysis technique. The results showed that the variable service quality positively and significantly affected the consumer loyalty variable (dependent) either directly or indirectly through the variable customer satisfaction (intervening). Likewise, the consumer satisfaction variable also has a positive and significant effect on consumer loyalty. Excellent service quality will increase customer satisfaction, which becomes the driving force for increased consumer loyalty.
LOYALITAS WISATAWAN DAMPAK KEPUASAN WISATAWAN, PROMOSI DAN SADAR WISATA MASYARAKAT PULAU TIDUNG
Authors: Riskarini Dian , Ardianto Yuli , Reffy Reffy
Published: March 2021

Tidung Island is one of the islands in the Thousand Islands and has become a tourist attraction for visitors to enjoy panoramic views, water tourism and underwater reefs. Local people take advantage of this opportunity to be managed independently in an effort to support the tourism potential in their area. This study aims to analyze the loyalty of tourists visiting Tidung Island due to the influence of tourist satisfaction which is supported by promotion and awareness of community tourism. The data used in this study are primary data obtained from questionnaires. The number of samples of 200 respondents using descriptive quantitative purposive sampling method. The data analysis technique used path analysis. The results showed that promotion and awareness of community tourism had a positive and significant effect on tourist satisfaction. Tourist satisfaction has a positive and significant effect on tourist loyalty. Promotion and awareness of community tourism have a positive and significant effect on tourist loyalty. Keywords: promotion, awareness of community tourism, tourist satisfaction, tourist loyalty.
Validation Study of Photovoltaic Thermal Nanofluid Based Coolant Using Computational Fluid Dynamics Approach
Authors: Mohd Rosli Mohd Afzanizam , Wai Loon Yew , Nawam Muhammad Zaid , Misha Suhaimi , Roslizar Aiman , Hussain Faridah , Abdul Hamid Nurfaizey , Arifin Zainal , Herawan Safarudin Gazali
Published: March 2021

In the study, the photovoltaic thermal system using nanofluid as coolant is validated using numerical approach by comparing the experimental results and simulation results. Due to high cost and difficulty in preparing nanofluid, it is more practical to perform the study using numerical approach which is convenient and saves plenty of time. The photovoltaic thermal system is investigated numerically through Computational Fluid Dynamics Approach using Ansys 19.0 Fluent Software. The numerical study is based on different solar irradiation at different hours. The coolant that is selected in the study is aluminum oxide () water nanofluid. The validation study between the experimental results and simulation results are achieved by examining the photovoltaic (PV) surface temperature and nanofluid outlet temperature. The maximum percentage of error between experimental and simulation results of PV surface temperature and nanofluid outlet temperature are 12.66% and 7.89%. Also, the mean average percentage error (MAPE) are computed for PV surface temperature and nanofluid outlet temperature. The results for PV surface temperature and nanofluid outlet temperature are 10.31% and 6.67%. Since the MAPE results are within 10% or error, it proved that there is good accuracy between the simulation and experimental results.
DEHP Down-Regulates Tshr Gene Expression in Rat Thyroid Tissues and FRTL-5 Rat Thyrocytes: A Potential Mechanism of Thyroid Disruption
Authors: Kim Min Joo , Kim Hwan Hee , Song Young Shin , Kim Ok-Hee , Choi Kyungho , Kim Sujin , Oh Byung-Chul , Park Young Joo
Published: March 2021

Background: Di-2-ethylhexyl phthalate (DEHP) is known to disrupt thyroid hormonal status. However, the underlying molecular mechanism of this disruption is unclear. Therefore, we investigated the direct effects of DEHP on the thyroid gland.Methods: DEHP (vehicle, 50 mg/kg, and 500 mg/kg) was administered to Sprague-Dawley rats for 2 weeks. The expression of the thyroid hormone synthesis pathway in rat thyroid tissues was analyzed through RNA sequencing analysis, quantitative reverse transcription-polymerase chain reaction (RT-PCR), and immunohistochemical (IHC) staining. DEHP was treated to FRTL-5 rat thyroid cells, and an RT-PCR analysis was performed. A reporter gene assay containing the promoter of thyroid stimulating hormone receptor (TSHR) in Nthy-ori 3-1 human thyroid cells was constructed, and luciferase activity was determined.Results: After DEHP treatment, the free thyroxine (T4) and total T4 levels in rats significantly decreased. RNA sequencing analysis of rat thyroid tissues showed little difference between vehicle and DEHP groups. In the RT-PCR analysis, Tshr expression was significantly lower in both DEHP groups (50 and 500 mg/kg) compared to that in the vehicle group, and IHC staining showed that TSHR expression in the 50 mg/kg DEHP group significantly decreased. DEHP treatment to FRTL-5 cells significantly down-regulated Tshr expression. DEHP treatment also reduced luciferase activity in a reporter gene assay for TSHR.Conclusion: Although overall genetic changes in the thyroid hormone synthesis pathway are not clear, DEHP exposure could significantly down-regulate Tshr expression in thyroid glands. Down-regulation of Tshr gene appears to be one of potential mechanisms of thyroid disruption by DEHP exposure.
Continuous Glucose Monitoring in the Hospital
Authors: Perez-Guzman M. Citlalli , Shang Trisha , Zhang Jennifer Y. , Jornsay Donna , Klonoff David C.
Published: March 2021

Continuous glucose monitors (CGMs) have suddenly become part of routine care in many hospitals. The coronavirus disease 2019 (COVID-19) pandemic has necessitated the use of new technologies and new processes to care for hospitalized patients, including diabetes patients. The use of CGMs to automatically and remotely supplement or replace assisted monitoring of blood glucose by bedside nurses can decrease: the amount of necessary nursing exposure to COVID-19 patients with diabetes; the amount of time required for obtaining blood glucose measurements, and the amount of personal protective equipment necessary for interacting with patients during the blood glucose testing. The United States Food and Drug Administration (FDA) is now exercising enforcement discretion and not objecting to certain factory-calibrated CGMs being used in a hospital setting, both to facilitate patient care and to obtain performance data that can be used for future regulatory submissions. CGMs can be used in the hospital to decrease the frequency of fingerstick point of care capillary blood glucose testing, decrease hyperglycemic episodes, and decrease hypoglycemic episodes. Most of the research on CGMs in the hospital has focused on their accuracy and only recently outcomes data has been reported. A hospital CGM program requires cooperation of physicians, bedside nurses, diabetes educators, and hospital administrators to appropriately select and manage patients. Processes for collecting, reviewing, storing, and responding to CGM data must be established for such a program to be successful. CGM technology is advancing and we expect that CGMs will be increasingly used in the hospital for patients with diabetes.
N-acetylcysteine relieves neurologic signs of acute ethanol hangover in rats
Authors: Kurkin Denis V. , Morkovin Evgeny I. , Osadchenko Nazar A. , Bakulin Dmitry A. , Dubrovina Marina A. , Gorbunova Yulia V. , Abrosimova Elizaveta E. , Pustynnikov Vladislav E. , Tyurenkov Ivan N. , Petrov Vladimir I.
Published: March 2021

Introduction: Alcohol abuse is one of the grave social and medical problems in many countries, including Russia. Alcohol not only negatively affects health, social and family relationships, but also a person’s performance. Hangover, which is a one of the negative consequences of alcohol intake, is a complex of neurological and somatic symptoms that occur when ethanol is almost completely metabolized to acetaldehyde. This condition, despite the severity and potential economic damage, remains poorly understood, and there are no effective medicines to treat it.

Aim: to provide an experimental basis for the possibility of using N-acetylcysteine (NAC), a precursor of glutathione, as a medicine for prevention of the neurological and cognitive impairments due to alcohol intoxication.

Materials and Methods: The study used male Wistar rats, which were intraperitoneally injected with ethanol at a dose of 3 g/kg to simulate acute ethanol intoxication. Sixty minutes before the injection, the animals from the experimental groups were gavaged with NAC (1 g/kg) or with an equivalent volume of saline. Immediately after awakening and 3 h after it, the animals were assessed for neurological deficits, motor skills, spontaneous motor activity, and cognitive functions. After the completion of the behavioral tests, the animals were euthanized to assess the level of glutathione, triglycerides (TGs), and malonic dialdehyde (MDA) in liver homogenates, and to determine the activity of enzymatic antioxidant systems and serum aminotransferases.

Results and Discussion: The ethanol intoxication in the animals from the control group was associated with pronounced signs of neurological and cognitive impairments, including low spontaneous motor and exploratory activity, impaired fine motor skills in the adhesive test, and cognitive function decline in the Morris water maze test. The rats which had received NAC before ethanol injection demonstrated better fine motor skills in the adhesive test, a higher level of spontaneous motor activity and better performance in the Morris water maze test (in comparison to the animals treated with saline before alcohol intoxication). In the animals which had received NAC, the levels of glutathione, MDA, and TGs, as well as the activity of liver antioxidant enzymes, were closer to the values of the intact rats to a greater extent than in the animals that had been injected with ethanol and received saline.

Conclusion: Orally administered NAC before acute ethanol intoxication led to a decrease in the severity of neurological deficiency in rats and reduced the amnesic effect of ethanol. This could be due to an improvement of ethanol metabolism and a decrease in the severity of disorders associated with oxidative stress and liver dysfunction.
La politique britannique au temps du Brexit
Authors: Schnapper Pauline
Published: March 2021

Le Royaume-Uni est désormais hors de l’Union européenne. C’est l’aboutissement d’une histoire marquée par une montée d’un euroscepticisme auquel s’ajoutent des facteurs plus conjoncturels. Le référendum de 2016 a manifesté les fractures qui divisent le pays et qui risquent de peser sur les conséquences du Brexit .
Résilience et réactivité des pêcheurs artisans sénégalais : la crise écologique comme moteur d’innovations
Authors: Deme El hadj Bara , Brehmer Patrice , Bâ Aliou , Failler Pierre
Published: March 2021

L’objectif de l’article est de caractériser les initiatives individuelles et collectives mises en œuvre par les pêcheurs artisans sénégalais pour faire face à la crise (écologique et économique). De telles initiatives s’organisent autour de dynamiques nouvelles « politiques » et « techniques », « légales » ou « illégales » à l’exemple de la pêche migrante, le ciblage de nouvelles ressources, la mixité des techniques de pêche, ou encore les bateaux ramasseurs. Il s’agit ici de caractériser d’abord ces initiatives, d’en analyser ensuite la portée en contexte de crise aiguë et le devenir en contexte de gestion durable des stocks halieutiques et de durcissement des législations nationales et régionales (à l’échelle de la Communauté économique des États de l’Afrique de l’Ouest (CEDEAO) et de la Commission sous-régionale des pêches (CSRP)). Classification JEL : Q22, Q25, Q56, Z1
Retour sur la gouvernance territoriale et l’action publique en Algérie : une traduction locale de la politique de renouveau rural
Authors: Akerkar Akli
Published: March 2021

Cet article analyse la gouvernance relative à la mise en œuvre de la Politique de renouveau rural (PRR) dans la wilaya de Bejaïa, en Algérie. Il vise à mettre en évidence les difficultés de la co-construction de l’action publique territoriale, ses causes et ses conséquences. L’étude révèle un pilotage sectoriel de la PRR qui se traduit par la marginalisation des acteurs de la société civile, un déficit de coordination entre acteurs et une faible intégration multisectorielle. L’analyse s’appuie sur les résultats d’une enquête qualitative sur la base d’entretiens semi-directifs auprès des principaux acteurs de la PRR. Classification JEL : H7, R5
Les modèles économiques et financiers face à la polycrise écologique
Authors: Giraud Gaël
Published: March 2021

Dans la première partie de cet article, nous expliquons pourquoi la plupart des modèles intégrés économie-climat conventionnels sont incapables d’appréhender la réalité des relations qu’entretiennent ces deux sphères. Dans la seconde partie, nous montrons qu’il existe des échappatoires aux impasses théoriques et pratiques des modèles néo-classiques et suggérons qu’un réalisme minimal oblige à considérer ensemble le réchauffement, la destruction de la biodiversité et la raréfaction des ressources non renouvelables.
Comment la guerre des modèles de financement formate la transition écologique
Authors: Berger Arnaud
Published: March 2021

L’effondrement de la rentabilité des énergies fossiles consacre l’essor des énergies renouvelables et du stockage par des batteries ou sous forme d’hydrogène. L’Europe touche enfin du doigt la souveraineté énergétique qu’elle recherche depuis trente ans et soutient l’élan de la finance climat pour massifier les investissements verts. Or, plus qu’un instrument, le choix du modèle bancaire, entre celui de l’approche anglo-saxonne et celui de l’intermédiation bancaire encore dominante en Europe, formate déjà le modèle économique dans lequel nous vivons. En fonction du modèle choisi, les conséquences sur le pouvoir d’achat et l’emploi, et les attendus sociétaux pourront être très différents. Ces deux modèles se confrontent depuis près de quarante ans sur le territoire européen, au bénéfice d’une progression du modèle de marché des capitaux anglo-saxons. Cela pose la question récurrente du contrôle du capital des entreprises européennes et le risque pour l’Europe de passer d’une dépendance énergétique au pétrole à une dépendance vis-à-vis des capitaux financiers étrangers.
Les politiques environnementales et sociales des entreprises : quel dialogue avec les investisseurs ?
Authors: Ginglinger Edith
Published: March 2021

Les politiques d’investissement des investisseurs institutionnels prennent de plus en plus en compte les enjeux environnementaux et sociaux (E&S). Cet article retrace quelques résultats des recherches réalisées sur les leviers dont disposent les investisseurs pour que les entreprises incluses dans leur portefeuille s’orientent vers des décisions cohérentes avec leurs objectifs E&S. Les investisseurs peuvent soit faire confiance au conseil d’administration pour améliorer les pratiques E&S des entreprises, soit échanger directement avec les dirigeants de celles-ci, soit encore soumettre des résolutions aux votes des actionnaires lors des assemblées générales.
Comptabilité et environnement : compter autrement
Authors: Déjean Frédérique
Published: March 2021

La comptabilité au service du développement durable ou la mesure de ce qui compte vraiment : quels enjeux pose cette relation entre comptabilité et environnement ? Peut-on et doit-on valoriser le capital naturel ? Pourquoi et comment mesurer autrement ? Quels sont les apports d’une comptabilité intégrée ? Quelle place pour l’information et la performance extra-financières ? Et quelles sont les incidences pour l’appréciation de la performance de l’entreprise ? Telles sont les questions auxquelles cet article tente de répondre.
BNP Paribas et la finance verte
Authors: Soleille Sébastien
Published: March 2021

La finance verte est devenue en quelques années un enjeu majeur pour de nombreux acteurs financiers. Pour BNP Paribas, un tel développement doit contribuer à l’alignement de ses activités avec l’objectif climatique de l’Accord de Paris et lui permettre d’œuvrer à l’atteinte des objectifs de développement durable (ODD) de l’ONU. Pour être un leader de la finance durable, le Groupe travaille à plusieurs chantiers transverses et met en œuvre des leviers d’action complémentaires : alignement de son portefeuille de crédit avec l’Accord de Paris, proposition de produits et services financiers « verts » à tous ses clients (investisseurs, entreprises, particuliers), orientation des flux financiers vers des activités en ligne avec la transition énergétique et écologique, dialogue approfondi avec ses clients et les entreprises dans lesquelles le Groupe investit sur leurs stratégies et actions en matière de transition énergétique et écologique.
Pyrolite Carbon Implants in the Metacarpophalangeal Joint of Baboons
Authors: Cook Stephen D , Beckenbaugh Robert , Weinstein Allan M , Klawitter Jerome J
Published: March 2021

Abstract: A nonconstrained uncémented Pyrolite carbon prosthesis was evaluated for replacement of the metacarpophalangeal joint. Six prostheses were inserted into the long finger metacarpophalangeal joint of four baboons. Nine months after insertion, the prostheses and surrounding tissues were removed enbioc and evaluated radiographrca/ly, utilizing histologic and microradiographic analyses. The four Pyrolite carbon implants inserted without cement were well tolerated. Histological evidence of direct appositional bone fixation along the medullary stem was observed in one specimen, and a combination of bone fixation with an interposing fibrous tissue membrane was observed in another. There was no evidence of bone resorption around the implant stems, and functional fixation was obtained with all of the uncemented Pyrolite carbon implants. No foreign body reaction was observed in the soft tissues, and no evidence of intracellular particles was present. Two cemented implants (one Pyrolite carbon and one polyethylene and metal) were also evaluated; both showed evidence of bone resorption and/or gross implant loosening.

This study has demonstrated the potential for biological fixation with Pyrolite carbon-stem med implants for prosthetic replacement of the metacarpophalangeal joint, which thus offers significant improvement as a material for joint reconstruction.
Nidek OPD-Scan Analysis of Normal, Keratoconic, and Penetrating Keratoplasty Eyes
Authors: Shah Sunil , Naroo Shehzad , Hosking Sarah , Gherghel Doina , Mantry Sanjay , Bannerjee Somnath , Pedwell Katie , Bains Harkaran S
Published: March 2021

ABSTRACT

PURPOSE: To determine by wavefront analysis the difference between eyes considered normal, eyes diagnosed with keratoconus, and eyes that have undergone penetrating keratoplasty

METHODS: The Nidek OPD-Scan wavefront aberrometer was used to measure ocular aberrations out to the sixth Zernike order. One hundred and thirty eyes that were free of ocular pathology, 41 eyes diagnosed with keratoconus, and 8 eyes that had undergone penetrating keratoplasty were compared for differences in root mean square value. Three and five millimeter root mean square values of the refractive power aberrometry maps of the three classes of eyes were compared. Radially symmetric and irregular higher order aberration values were compared for differences in magnitude.

RESULTS: Root mean square values were lower in eyes free of ocular pathology compared to eyes with keratoconus and eyes that had undergone penetrating keratoplasty. The aberrations were larger with the 5-mm pupil. Coma and spherical aberration values were lower in normal eyes.

CONCLUSION: Wavefront aberrometry of normal, pathological, and eyes after surgery may help to explain the visual distortions encountered by patients. The ability to measure highly aberrated eyes allows an objective assessment of the optical consequences of ocular pathology and surgery. The Nidek OPD-Scan can be used in areas other than refractive surgery. [J Refract Surg 2003;19(suppl): S255-S259]
Pricing vulnerable options under a jump-diffusion model with fast mean-reverting stochastic volatility
Authors: He Wan-Hua , Wu Chufang , Gu Jia-Wen , Ching Wai-Ki , Wong Chi-Wing
Published: March 2021

In this paper, we propose a model to price vulnerable European options where the dynamics of the underlying asset value and the counter-party's asset value follow two jump-diffusion processes with fast mean-reverting stochastic volatility. First, we derive an equivalent risk-neutral measure and transfer the pricing problem into solving a partial differential equation (PDE) by the Feynman-Kac formula. We then approximate the solution of the PDE by pricing formulas with constant volatility via multi-scale asymptotic method. The pricing formula for vulnerable European options is obtained by applying a two-dimensional Laplace transform when the dynamics of the underlying asset value and the counter-party's asset value follow two correlated jump-diffusion processes with constant volatilities. Thus, an analytic approximation formula for the vulnerable European options is derived in our setting. Numerical experiments are given to demonstrate our method by using Laplace inversion.
A modified extragradient algorithm for a certain class of split pseudo-monotone variational inequality problem
Authors: Ogwo Grace Nnennaya , Izuchukwu Chinedu , Mewomo Oluwatosin Temitope
Published: March 2021

In this paper, we introduce and study a modified extragradient algorithm for approximating solutions of a certain class of split pseudo-monotone variational inequality problem in real Hilbert spaces. Using our proposed algorithm, we established a strong convergent result for approximating solutions of the aforementioned problem. Our strong convergent result is obtained without prior knowledge of the Lipschitz constant of the pseudo-monotone operator used in this paper, and with minimized number of projections per iteration compared to other results on split variational inequality problem in the literature. Furthermore, numerical examples are given to show the performance and advantage of our method as well as comparing it with related methods in the literature.
The role of whole-Body fluorine-18-fluorodeoxyglucose positron emission tomography in staging and surveillance of mucosa-associated lymphoid tissue
Authors: Zhang Shunqing , Rossetti-Chung Allen , Sood Sumit , Terezakis Stephanie
Published: March 2021

We present the case of a 79-year-old male, who was initially treated for mucosa-associated lymphoid tissue lymphoma (MALT lymphoma) of the right eyelid, and later for disease relapse in the stomach. During follow up, he was noted to have developed left arm nodules just medial to the proximal biceps muscle, which were found to be multiply enlarged lymph nodes on subsequent ultrasound imaging. Excisional biopsy of these nodes revealed MALT lymphoma. He was initially referred for consideration of radiation, but a restaging F-18 fluorodeoxyglucose positron emission tomography integrated with computed tomography (F-18 FDG PET/CT) further identified a focus of suspicious uptake in left calf, which was later also biopsy proven to be MALT lymphoma. His disease was upstaged as the result of this later finding, and the overall recommendation for treatment changed to favor systemic treatment with Rituximab.
The CT guided transoral approach: A biopsy technique for a poorly differentiated chordoma in a 5 year old
Authors: D'Ortenzio Robert Michael , Tolhurst Stefano , Harvey Melissa , Ghag Ravi , Heran Manraj K.S.
Published: March 2021

Mass lesions presenting at the craniocervical junction often present a unique challenge due to the complex anatomic arrangement limiting access for tissue diagnosis. The transoral approach has predominantly been used for percutaneous vertebroplasty of high cervical vertebrae with limited literature describing image guided biopsy for bony lesions in this region in the pediatric patient. We describe a technique of computed tomography guided transoral biopsy of a poorly differentiated chordoma located at the C1-C2 level in a 5-year-old child, and review this diagnosis.
Periprostatic schwannoma mimicking metastatic lymphadenopathy in a case of multifocal prostate adenocarcinoma
Authors: Tan Jia Wei , Velaga Jyothirmayi , Yuen John Shyi Ping , Cheng Xin Min , Law Yan Mee
Published: March 2021

Schwannomas of the prostate are a rare entity and usually diagnosed incidentally following surgical management of presumed benign prostate hyperplasia or prostate adenocarcinoma. We present a case of sporadic periprostatic schwannoma diagnosed in conjunction with multifocal prostate adenocarcinoma on pre-operative multiparametric magnetic resonance imaging.
Badiou and the Ontological Limits of Mathematics
Authors: Hauser Michael
Published: March 2021

I propose to depict the relationship between Badiou’s philosophy and mathematics as a three-layered model. Philosophy as metaontology creates a metastructure, mathematics as ontology in the form of a condition of philosophy constitutes its situation, and mathematics as a multiple universe of all given axioms, theorems, techniques, interpretations, and systems (set theory, category theory, etc.) is an inconsistent multiplicity. So, we can interpret the relationship between philosophy and mathematics as the one between a metastructure and a situation. By using Easton’s theorem, we come to realise that philosophical concepts in the metastructure “quantitatively” exceed the elements that belong to mathematics as ontology. Therefore, philosophy as metaontology shows the limits of mathematics as ontology.
Relation-objet et onto-logie, ensembles ou categories. Identité, objet, relation
Authors: Alunni Charles
Published: March 2021

This article puts into perspective Badiou’s differing approach to set theory and the theory of categories and shows how the distinctions and protocols specific to these fields affect his philosophical thought. It also questions the evolution of Badiou’s approach to these two mathematical theories. The article concludes with questions and examinations related to some of the key points of Badiou’s philosophical orientation that he has not yet addressed.
Espace et nombre : deux voies dans l’ontologie ?
Authors: Rabouin David
Published: March 2021

In this paper, I pursue a dialogue initiated with the publication of Logiques des mondes on the basis of three main lines of questioning: 1. The first, most immediate one, is the meaning that should be given to the famous motto “mathematics = ontology”. Indeed, it is a different statement to claim that “mathematics is ontology”, as was promoted explicitely by Being and the event, and to say that set theory alone is ontology (as advanced by Logiques des mondes, as well as other contemporary texts). It seems that there is at this point an important inflection of the system, not thematized as such; is set theory a way of expressing ontology, i.e. mathematics, or is it ontology itself? 2. This leads to a broader questioning of the relationship, in mathematics, between expression and ontology, or “language” and “being”. Here I would like to point out that, contrary to what one might think, there is often an ambiguity between these two aspects not only in Badiou, but more generally in discussions of the philosophy of mathematics. If this distinction is relevant - and I will try to show why it should be - then one cannot conclude too quickly from the fact that mathematics has adopted a unified expression thanks to the language of set theory to the fact that the form of being it expresses is set-theoretic (or “pure multiple” in Badiou’s terminology); 3. Finally, I would like to delve into the fact that the set-theoretic language has precisely given rise to the thematization of two orientations which could be just as well coined “ontological” (but in a different sense, therefore, from that given to it by Badiou); the first is anchored in the concept of number, while the other is anchored in the concept space (later called “topological”). The fact that we have a language capable of describing them in a homogeneous fashion does not entail that we are dealing with a single domain of objects. I would like to show that this tension runs through contemporary mathematics, and consequently through Alain Badiou’s thinking more than he wants to admit. In fact, it is at the basis of various attempts proposed in mathematics to arrive at more satisfactory forms of unification than that provided by “sets” alone.
Objectivity, Fiction and New Media Digital Technologies Elaborated through Death
Authors: Gržinić Mauhler Marina
Published: March 2021

The text elaborates on the relations of objectivity and materiality fiction and those of virtuality produced by new media and digital technologies. It presents and elaborates a critique of the two most relevant debates in contemporary philosophy and theory, the relation of materialism to what is termed the “new materialism,” which is proposed as a substitute for what in the modernist era formed the relation between objectivity, materialism and realism, and then proceeds to expose the difference between thanatopolitics and necropolitics.
PDK1 Is Required for Maintenance of CD4+ Foxp3+ Regulatory T Cell Function
Authors: Oh Hyunju , Zhao Jingyao , Grinberg-Bleyer Yenkel , Postler Thomas S. , Wang Pingzhang , Park Sung-Gyoo , Rabadan Raul , Hayden Matthew S. , Ghosh Sankar
Published: March 2021

Regulatory T (Treg) cells have an essential role in maintaining immune homeostasis, in part by suppressing effector T cell functions. Phosphoinositide-dependent kinase 1 (PDK1) is a pleiotropic kinase that acts as a key effector downstream of PI3K in many cell types. In T cells, PDK1 has been shown to be critical for activation of NF-κB and AKT signaling upon TCR ligation and is therefore essential for effector T cell activation, proliferation, and cytokine production. Using Treg cell–specific conditional deletion, we now demonstrate that PDK1 is also essential for Treg cell suppressive activity in vivo. Ablation of Pdk1 specifically in Treg cells led to systemic, lethal, scurfy-like inflammation in mice. Genome-wide analysis confirmed that PDK1 is essential for the regulation of key Treg cell signature gene expression and, further, suggested that PDK1 acts primarily to control Treg cell gene expression through regulation of the canonical NF-κB pathway. Consistent with these results, the scurfy-like phenotype of mice lacking PDK1 in Treg cells was rescued by enforced activation of NF-κB downstream of PDK1. Therefore, PDK1-mediated activation of the NF-κB signaling pathway is essential for regulation of Treg cell signature gene expression and suppressor function.