bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Pergantian Auditor, Fee Auditor, Dan Kepemilikan Asing Terhadap Penerimaan Opini Audit Going Concern Dengan Spesialisasi Auditor Sebagai Variabel Moderasi
Authors: Wardani Oktavia
Published: August 2021

Tujuan dari penelitian ini adalah menguji dan menganalisis pengaruh Auditor Switching, Biaya Auditor dan Kepemilikan Asing terhadap Penerimaan Opini Going concern dengan Spesialisasi Auditor sebagai Variabel Moderating. Populasi yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2014 dan 2017. Sampel dalam penelitian ini dipilih dengan metode purposive sampling dengan 40 perusahaan yang memenuhi kriteria. Pengujian dilakukan dengan menggunakan analisis regresi logistik. Hasil penelitian ini menyatakan bahwa penggantian auditor dan biaya auditor tidak mempengaruhi penerimaan opini audit going concern. Sedangkan variabel kepemilikan asing berpengaruh negatif terhadap penerimaan opini audit going concern. Selain itu, hasil penelitian ini juga menyatakan bahwa spesialisasi auditor tidak melemahkan pengaruh negatif dari pergantian auditor pada penerimaan opini audit going concern. Akan tetapi, memperkuat efek positif biaya auditor terhadap penerimaan opini audit going concern dan melemahkan pengaruh negatif kepemilikan asing pada penerimaan opini audit going concern.
Pengaruh Audit Fee, Opini Audit Going Concern, Ukuran Perusahaan, Pergantian Manajemen dan Kepemilikan Publik Terhadap Auditor Switching
Authors: Anisa Ertina Nur’ , Christy Yunita
Published: August 2021

ABSTRACT

This study is to analyze the effect of audit fees, going-concern audit opinion, company size, management change, and public ownership on auditor switching both partially and simultaneously. Sample of this study are manufacturing company that has been listed on Indonesia Stock Exchange (BEI) for period 2015-2017. The data analysis technique used is logistic regression. Partial test results show that public ownership influences the auditor switching. While the audit fee, going-concern audit opinion, company size, and management change have no effect on auditor switching. Simultaneous test results indicate that the audit fee, going-concern audit opinion, company size, management change, and public ownership are able to explain the occurrence of auditor switching in manufacturing companies listed on Indonesia Stock Exchange in 2015-2017 by seven percent and the remaining ninety three percent explained by other variables outside the research model.

 

Keywords: Auditor switching, Audit fee, going concern audit opinion, company size, management turnover,  public ownership
The Sukuk Effect on Stock Return Volatility in Indonesia
Authors: Legina Legina , Muharam Harjum , Naufa Ahmad Maulin
Published: August 2021

The purpose of this research is to examine the effect of the announcement of Sukuk issuance to stock return volatility and to examine the phenomenon of time the varying volatility that occurs in the movement of stock returns and volatility. The data used in this research are daily closing price and trading volume incorporate Sukuk issued during the year 2009-2013 in the D-100 D+100 of Observation period. Samples utilized the purposive sampling technique to obtain the Samples of 13 companies. This study uses EGARCH (Exponential Generalized Autoregressive Conditional Heteroscedasticity) method of analysis. The results show that the best model for each sample in the EGARCH model is different. The results show that the phenomenon of time-varying volatility occurred in 13 samples. From 13 samples, event announcement of the Sukuk issuance does not affect the volatility of stocks returns except for Multi Adira Finance company. Furthermore, the trading volume affects the stock returns volatility on 9 companies, hence do not affect the other four companies.
Survei Kecurangan Akademik Pada Mahasiswa Program Studi Akuntansi
Authors: Kristanto Septian Bayu , Angeline Angeline , Subagyo Subagyo
Published: August 2021

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh antara keserakahan, kesempatan, kebutuhan, pengungkapan dan whistleblower terhadap kecurangan akademik pada mahasiswa Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Krida Wacana (FEB UKRIDA). Responden dalam penelitian ini sebanyak 147 mahasiswa. Teknik pengambilan sampel dengan menggunakan purposive sampling. Metode analisis data dalam penelitian ini menggunakan uji analisis regresi linier berganda. Hasil penelitian ini menunjukkan terdapat pengaruh positif signifikan antara variabel keserakahan, kesempatan, dan pengungkapan terhadap kecurangan akademik mahasiswa Program Studi Akuntansi FEB UKRIDA. Selain itu, variabel kebutuhan berpengaruh positif tidak signifikan terhadap kecurangan akademik pada mahasiswa Program Studi Akuntansi FEB UKRIDA. Sedangkan variabel whistleblower berpengaruh negatif tidak signifikan terhadap kecurangan akademik pada mahasiswa Program Studi Akuntansi FEB UKRIDA.
Penerapan Akuntansi Lingkungan Terhadap Pengelolaan Limbah Pabrik Pakan Ternak PT Universal Agri Bisnisindo
Authors: Aruan Billy Josiah
Published: August 2021

Penelitian ini bertujuan untuk mengetahui pengelolaan pengelolaan limbah pabrik pakan ternak PT UAB secara akuntansi lingkungan di pabrik pakan ternak. Metode yang digunakan dalam penelitian ini adalah paradigma interpretasi kualitatif dan metode etnometri. Teknik analisis data yang digunakan dalam pengumpulan data adalah wawancara, observasi dan pencatatan informan kunci dan informan pembantu. Hasil dari penelitian ini adalah pabrik pakan ternak PT. Universal Agri Bisnisindo mengatasi sampah dengan baik. Pabrik Pakan Ternak PT. Universal Agri Bisnisindo telah menerapkan akuntansi lingkungan yaitu dengan melakukan identifikasi biaya, pengakuan biaya, pengukuran biaya, penyajian biaya, dan pengungkapan biaya yang merupakan tahapan-tahapan dari perlakuan akuntansi untuk pengelolaan limbah pabrik. Pabrik telah menentukan biaya yang timbul dalam proses pengelolaan limbah, dan menggunakan basis akrual untuk mengakui biaya lingkungan yang timbul sebagai biaya operasi. Pabrik yang mengukur biaya pengelolaan limbah berdasarkan kilogram setelah diolah. Dengan menentukan jumlah biaya yang harus dibayar, satuan mata uang digunakan untuk pengukuran. Pabrik menyajikan biaya lingkungan dan biaya terkait pengelolaan limbah. Penyajian dan pengungkapan dilakukan bersama-sama sebagai biaya sub-operasi dalam akun beban administrasi dan umum.

Kata Kunci: Akuntansi lingkungan, limbah pabrik pakan ternak, pengelolaan limbah, PT UAB
Reputasi KAP & Komite Audit pada Integritas Laporan Keuangan Dimoderasi Komisaris Independen & Kepemilikan Institusional
Authors: Christiana Ardian , Widaryanti Widaryanti , Luhgiatno Luhgiatno
Published: August 2021

Penelitian ini bertujuan untuk menganalisis pengaruh reputasi KAP dan komite audit terhadap integritas laporan keuangan dengan komisaris independen serta kepemilikan institusional sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan real estate dan property yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Pada penelitian ini menggunakan data yang berasal dari laporan tahunan. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan jumlah perusahaan sampel sebanyak 32 perusahaan. Metode analisis data menggunakan program SPSS 26. Hasil penelitian ini menunjukkan bahwa reputasi KAP berpengaruh positif terhadap integritas laporan keuangan. Komite audit tidak berpengaruh terhadap integritas laporan keuangan. Komisaris independen tidak memoderasi pengaruh reputasi KAP dan komite audit terhadap integritas laporan keuangan. Kepemilikan institusional memoderasi pengaruh reputasi KAP dan komite audit terhadap integritas laporan keuangan. Reputasi KAP dan komite audit berpengaruh secara simultan terhadap integritas laporan keuangan.
Analisis Cost-Benefit Penerapan PSAK Berbasis IFRS
Authors: Karundeng Yoko , Kristanto Ari Budi
Published: August 2021

Tujuan dari konvergensi IFRS adalah untuk meningkatkan kualitas informasi akuntansi laporan keuangan. Namun, dibutuhkan upaya (cost) untuk mengimplementasikan PSAK terbaru yang sudah sesuai dengan IFRS. Selain cost, diharapkan manfaat (benefit) yang diperoleh lebih besar. Penelitian ini bertujuan untuk menganalisis cost-benefit yang timbul akibat penerapan PSAK berbsasis IFRS.  Perusahaaan-perusahaan publik yang terdaftar di Bursa Efek Indonesia pada tahun 2015 dan 2016 merupakan objek penelitian ini. Sampel penelitian dipilih menggunakan metode purposive sampling dengan kriteria yang telah ditentukan. Pengukuran cost menggunakan bobot skor berdasarkan kategori perubahan akibat penggunaan PSAK yang baru, seperti pengakuan ulang, pengukuran ulang atau klasifikasi ulang. Sedangkan manfaat dari penggunaan IFRS diukur oleh relevansi nilai yang diproksikan oleh koefisien determinasi fungsi regresi pada model harga (price model). Selanjutnya berdasarkan analisis cost-benefit ratio, diperoleh hasil bahwa secara umum benefit penerapan PSAK berbasis IFRS di Indonesia lebih tinggi dari costnya. Hanya sebagian kecil kelompok perusahaan yang ditemukan bahwa cost penerapan PSAK tidak sebanding dengan benefitnya.
An Analysis of Students’ Spelling Errors in Writing at the 8th grade of SMPN 2 Kamang Magek
Authors: Paramitha Indah , Syahrul
Published: August 2021

The aim of the research was to find out students’ spelling errors and the causes of spelling errors in writing. Writing spelling correctly is important in order to not make misunderstanding for the reader and writer. In field, researcher found some problem at related to students’ spelling errors. Most of students were not interested when they wrote spell correctly. Then, most of students were doubt in the letter that have same sound. The last was most of students often wrote Indonesian spelling in writing English that have similiar sound. The purposes of this research based on three research questions were to find out the kinds of error in spelling, the most common spelling error, and the causes of spelling error were made by students in writing.

In this research, the researcher used mix method research by using descriptive design. The mix method was the combination of qualitative research and quantitative research. Quantitative research was used to answer the kind of students’ spelling error in writing and most common of error in writing. Qualitative research was used to know the causes of students’ spelling error in writing. The informants of this research was the students of VIII-1 class in SMP N 2 Kamang Magek. The total was 22 students. The data was got through documentation and interview. Documentation was used to get quantitative data and interview was used to get qualitative data. The researcher asked the students’ writing to the teacher as a documentation. The interview was done directly and indirectly because of the pandemi.

The result of the research showed that there were 184 spelling errors from 22 students. There were nine kinds of spelling error such as omission of letter, addition of letter, single letter instead of double letter, double letter instead of single letter, substitution of letter, interchange of two  adjacent of letter, involving an apostrophe, multiple error. Therefore, the most common spelling error was substitution of letter which students changed letter incorrectly with 35,3% percentage. Moreover, there were some reasons why the students of SMP N 2 Kamang Magek made spelling error. The first was the difficulties between spoken and written form in English, it made students were not able to remember the spelling. Second was most of students were influenced by students’ first language when they wrote spelling. The last was lack of students’ desire to write correct spelling.
Valoración de la calidad creativa de ideas contextualizando su proceso
Authors: Juárez Ruiz Estela de Lourdes , Lombardero Chartuni Jorge Alfredo , Hernández Rebollar Lidia Aurora
Published: August 2021

En el contexto de las investigaciones actualmente se sugiere utilizar esfuerzos deliberados para cultivar la creatividad, razón por la cual el presente estudio propone emplear en un proceso contextualizado, las técnicas la ficha de idea y la sesión de creatividad con una modificación en una de sus etapas, para promover la generación de ideas creativas. Se utilizó un diseño experimental con únicamente postest. En el grupo experimental los estudiantes propusieron el problema a resolver mientras que, en el grupo de control, los alumnos resolvieron un problema establecido por el facilitador. Los resultados muestran diferencias estadísticamente significativas en la escala de valoración de las ideas en las dimensiones novedad, originalidad y elaboración en el grupo experimental con respecto del grupo de control, lo cual muestra que la elección o búsqueda del problema a resolver puede promover la generación de ideas creativas.
Scribe and Provenance of Otto F. Ege’s Choir Psalter from the Abbey of St. Stephen, Würzburg, Dated 1499 (Gwara, HL 42)
Authors: Gwara Scott , Bolton Timothy
Published: August 2021

The recent discovery of three leaves of the Choir Psalter broken by Otto Ege (HL 42) establishes that the manuscript was copied by Matthias Hartung at (and for) the Benedictine Abbey of St. Stephen, Würzburg, in 1499. The manuscript counted among its previous owners Sir Thomas Phillipps and Leander van Ess.
A design-led framework for engaged research: Using a design approach to understand and place the public at the core of health and social care
Authors: Galvin Mary , Kennan Avril , Shé Éidín Ní
Published: August 2021

This paper offers a multi-perspective approach on the role of engaged research in health and social care. Each of the authors focuses on their individual experiences of this domain, from the perspective of an academic partner of the Health Research Board’s PPI Ignite programme, a CEO of an umbrella organisation for health research charities and a researcher in design innovation, focusing on health research. The paper outlines the values which underpin public and patient involvement, as well as examples of its application as engaged research. It details how organisations like Health Research Charities Ireland support and enable engaged research within health and social research and policy. This paper offers a framework for facilitating dialogue and response across all stakeholders in the engaged research process, illustrating the importance of engaged research and how we can further our understanding and application of it within health and social care policy by adopting a design-led approach. We argue that a design-led approach can both facilitate engaged research as well as support policymakers in the design of new policies and practices.
From the community handywomen to frontline heroes: Charting a century of Irish nursing and midwifery regulation
Authors: Murphy Denis , Gilligan Kim , Watson Derek
Published: August 2021

This paper argues that professional regulatory frameworks are shaped by sociocultural factors and prevailing ideologies that stem from society’s interactions with and expectations of the regulated professions. Taking a century of Irish nursing and midwifery regulation as a case reflection, the paper highlights five regulatory pivot points to provide a historical narrative of how adopting a sociocultural perspective can enlighten our understanding of the current regulatory form. A form that in early twenty-first-century Ireland resulted in the establishment of a professionally contentious, non-professional (lay) majority on the regulatory board for these frontline professions. The paper concludes by suggesting that when viewed through a sociocultural lens, regulatory change is to be expected. As prevailing ideologies change, power, influence and cultures alter to support and reinforce the new ideology. Professional regulation thereby becomes reflective of society’s views on professionalism and professional identity, drawing on society’s historical experiences of the professions.
Employment of Students From Pharmaceutical Specialties – A Pilot, Retrospective-Prospective, Longitudinal, Questionnaire Survey in Two Centers in Bulgaria
Authors: Gergov K. , Burgazliev H. , Hristov E. , Shopov G. , Ognyanov S.
Published: August 2021

Aim

To investigate the employment, the desire to work, the work habits and preferences of the students from the pharmaceutical specialties in Bulgaria. Secondary objectives: To analyze the possibilities for employment, to assess its lawfulness, to analyze existing vicious practices, to establish the main problem in fitting together the academic learning process and the work activity.

Materials and methods

This was a pilot, retrospective-prospective, longitudinal survey in two centers. We developed a survey questionnaire containing 28 questions of both the open-ended and closed-ended types. The data collection was done using the “Direct individual poll” method. he target group consisted of 165 students from pharmaceutical specialties – pharmacy students from Faculty of Chemistry and Pharmacy, Sofia University “Sv. Kliment Ohridski”, and Bachelor-pharmacists from the Medical College, University “Prof. Dr. Assen Zlatarov”, Bourgas. The data were processed with the SPSS software.

Results

The results are presented in two parts: the first part refers to Bachelors of Pharmacy, and the second – to Masters of Pharmacy. In their majority, the pharmacy students work during their academic studies – 86.4%. The main stimulus for starting work is of financial origin. Of all students working, 56.8% were hired on an employment contract, while up to one-third worked without any contract at all. In the case of assistant pharmacists 4 45.3% of the respondents worked, and the majority of the respondents did it for financial reasons (66.7%). 86.2% had a signed employment contract, but 67.9% were insured on the basis of the minimum salary. Most commonly the students were working in the field of their future specialty in the pharmacy network.

Conclusion

The students indicated difficulties in the process of combining their work activity and their studies, a negative attitude to the legal framework and easily discernible negative attitude towards the main field of fulfillment also by the Masters of Pharmacy – working in a pharmacy.
A Rare Case of Stargardt’s Disease
Authors: Mermeklieva I. , Kamenarova K.
Published: August 2021

Objective

To describe a clinical case of rare eye diseases – Stargardt’s disease. Material and methods: A detailed clinical examination, fundus autofluorescence, optical coherence tomography and electrophysiological studies were performed. The clinical diagnosis was also genetically confirmed.

Results

A classic Stargardt’s disease phenotype was found in a 10-year old boy with decreased visual acuity, atrophy of the photoreceptors and retinal pigment epithelium layers in the macula, plus hypoautofluorescence in the fovea. In full-field ERG there was no diffuse cone involvement. Multifocal ERG demonstrated a lower cone activity in the area of the central macula in both eyes, which is characteristic for hereditary maculopathies and differentiates them from cone-rod dystrophies, in which generalized damage of the photoreceptors in the retina may be observed. The genetic studies identified two missense mutations: c.3113C> T (p.Ala1038Val) and c.1622T> C (p.Leu541Pro) in a cis-position and a missense mutation c.2588G> C (p.Gly863Ala) in the other allele of ABCA4 gene. The two pathogenic variants c.3113C> T and c.1622T> C formed a complex allele p. [A1038V; L541P], which was found in the genome of the asymptomatic mother. The other mutation c.2588G> C affects a highly conserved amino acid from the ABCA4 protein (p.Gly863Ala) and was inherited from the patient’s clinically healthy father, who was a heterozygous carrier.

Conclusion

The comprehensive clinical, electrophysiological and genetic testing of patients with rare hereditary retinal dystrophies is essential for the correct diagnosis and the choice of therapeutic behavior.
Development and Evaluation of Personal Urban Concept Vehicle Powered by a Hydrogen Fuel Cell
Authors: Beloev Ivan
Published: August 2021

To reduce the levels of harmful emissions and to minimize the noise pollution, many leading countries have started pilot projects and initiatives for gradual transition to electrical vehicles or vehicles powered by alternative fuel sources, including natural gas, hydrogen, propane, biofuels, and methanol. Parallel to this, many automotive companies are also exploring and using every possibility to introduce newer manufacturing technologies and materials in the vehicle development and construction processes. The results of these efforts are vehicles that are lighter and have lower fuel consumption, but at the same time are capable to provide the industry approved levels of comfort, reliability, and protection to the passengers. One of the many drivers for the abovementioned evolution of the automotive industry are the numerous events and races, where teams from different countries and continents are competing for dominance. The focus of this paper is to present the processes for design, development and evaluation of a hydrogen fuel cell powered racing vehicle, which was developed at the “Angel Kanchev” University of Ruse in Bulgaria. The paper presents results from simulated and real on-track experiments with the vehicle prototype. Emulations and analysis on the possibilities to improve the vehicle performance, as well as to increase the effectiveness of the vehicle power supply system, using a system for regenerative braking, are also provided in the last section of the paper.
Impacts of Automatic and Parallel Driving Systems on the Productivity of Machine-Tractor Units in the Northern Region of the Republic of Kazachstan
Authors: Polishchuk Yurij Vladimirovich , Astafyev Vladimir Leonidovich , Derepaskin Alexey Ivanovich , Kostyuchenkov Nikolay Vladimirovich , Laptev Nikolay Vladimirovich , Komarov Artem Pavlovich
Published: August 2021

Precision farming systems are being intensively introduced into the agricultural production of the Republic of Kazakhstan. According to developers and dealers, precision farming can reduce the cost of fertilizers, seeds, PPA, fuel and lubricants by 20% on average. At the same time, the efficiency possibilities resulting from the utilization of precision farming systems under certain conditions have not been fully studied. The aim of this work was to assess the influence of parallel and automatic driving systems on the technical, operational and economic indicators of units for sowing, chemical processing, harvesting, and autumn deep tillage using comparative tests in the northern region of the Republic of Kazakhstan. For these purposes, comparative tests were conducted for a seeder for sowing wheat; self-propelled sprayer for chemical weeding of wheat and flax; combine harvester for harvesting wheat; and unit for deep, subsurface tillage in Northern Kazakhstan. The comparative tests determined the impacts of GPS navigation systems, automatic and parallel control systems, and seeding control systems on agricultural, energy, operational, technological and economic performance of units.
Evaluation of soil properties in variously aged Scots pine plantations established on sandy soil
Authors: Šurda Peter , Lichner Ľubomír , Kollár Jozef , Zvala Anton , Igaz Dušan
Published: August 2021

Pines are widely planted for sand dune stabilization and their cultivation results in the changes in physical, chemical, hydro-physical and water repellency properties. Soil properties were evaluated at three Scots pine plantations (PF1, PF2 and PF3) close to Studienka village, Borská nížina lowland (southwestern Slovakia) during hot and dry summer period. The PF1 site is a newly established plantation, the PF2 site is about 30 years old plantation, and the PF3 site is about 100 years old plantation. Here, we estimated the differences in pH, soil organic carbon content, Cox, particle size distribution, PSD, saturated, ks, and unsaturated, k(–2 cm), hydraulic conductivity, water, Sw
, and ethanol, Se
, sorptivity, water drop penetration time, WDPT, and repellency index, RI. It was found that Cox varies most significantly with plantation age, and relative differences in PSD and pH were lower than the relative difference in Cox. The PF3 site differs the most from the other two, especially in Cox and in the content of sand fraction. It can be attributed to the older age of the plantation, which represents a more advanced stage of succession accompanied by an accumulation of soil organic matter. Relationships between Cox, k(–2 cm), RI, and WDPT and pine forest age were described by appropriate mathematical models. We found a similarity between k(–2 cm) and RI relationships vs. pine forest age (exponential models), and between Cox and WDPT relationships vs. pine forest age (first and second-order polynomial models). The latter similarity can be supported by the fact that soil water repellency is induced by the hydrophobic and amphiphilic components of soil organic matter.
Local scour around a bridge pier under ice-jammed flow condition – an experimental study
Authors: Wang Jun , Hou Zhixing , Sun Hongjian , Fang Bihe , Sui Jueyi , Karney Bryan
Published: August 2021

The appearance of an ice jam in a river crucially distorts local hydrodynamic conditions including water level, flow velocity, riverbed form and local scour processes. Laboratory experiments are used for the first time here to study ice-induced scour processes near a bridge pier. Results show that with an ice sheet cover the scour hole depth around a bridge is increased by about 10% compared to under equivalent open flow conditions. More dramatically, ice-jammed flows induce both greater scour depths and scour variability, with the maximum scour depth under an ice-jammed flow as much as 200% greater than under equivalent open flow conditions. Under an ice-jammed condition, both the maximum depth and length of scour holes around a bridge pier increase with the flow velocity while the maximum scour hole depth increases with ice-jam thickness. Also, quite naturally, the height of the resulting deposition dune downstream of a scour hole responds to flow velocity and ice jam thickness. Using the laboratory data under ice-jammed conditions, predictive relationships are derived between the flow’s Froude number and both the dimensionless maximum scour depth and the dimensionless maximum scour length.
Relative role of sediment entrainments on log-law parameters of longitudinal velocity distributions in mobile bed flows
Authors: Malakar Pritam , Das Ratul
Published: August 2021

In alluvial channel, the non-cohesive bed particles are frequently accelerated by the flows and there has been an inconclusive debate on the deviations of logarithmic law parameters that demonstrate the velocity distributions in flows. Present study aims to elucidate the current knowledge of overwhelming theoretical and experimental evidences in this regard within the scope of near-bed turbulent flow characteristics. The study was conducted in two folds collecting instantaneous velocity of flow over a rigid sand bed under clear water flow conditions and compared to those over mobile sand beds under equilibrium bed-load. Results corroborated additional support to confirm the upward shifting of zero-velocity level in mobile bed flows. Most importantly, the conventional value of von Kármán coefficient significantly deviates in mobile bed flows compared to those in rigid sand bed. Also, the frictional velocity obtained from the bed slope consistently differs to those obtained from the Reynolds shear stress (RSS) distributions owing to transfer of stress aliquot to the bed particles. The mechanism is well demonstrated with the energy-momentum transfer within the framework of energy budget concept which shows near-bed negative pressure energy diffusion rates with increasing turbulence production in mobile bed flows.
Integral transforms for three-dimensional pumping in confined, leaky, and unconfined aquifers
Authors: Silva Elizeu Melo da , Quaresma João N. N. , Macêdo Emanuel N. , Cotta Renato M.
Published: August 2021

Analytical or hybrid numerical-analytical solutions based on the Generalized Integral Transform Technique (GITT) are obtained for the transient three-dimensional pumping problem of aquifers with a fully penetrating vertical well between two parallel streams. The problem formulation for confined and leaky aquifers allows for achieving exact analytical solutions through integral transforms, while the unconfined aquifer case introduces a fourth kind boundary condition which leads to a coupled transformed head ordinary differential system, that can be solved either analytically or numerically. A convergence analysis is performed to illustrate the consistency of the numerical results achieved for the head distribution, as well as for the related pumping rates. Results are obtained for selected cases and comparisons with literature results are performed. A solution verification confirms the agreement of the integral transform solutions with available simulations and provides additional confidence for the analysis of a few physical parameters that influence the hydrological behavior.
Experimental Study of the Chaotic Jerk Circuit Application for Chaos Shift Keying
Authors: Capligins F. , Litvinenko A. , Aboltins A. , Austrums E. , Rusins A. , Pikulins D.
Published: August 2021

The paper presents a study of the chaotic jerk circuit (CJC) employment capabilities for digital communications. The concept of coherent chaos shift keying (CSK) communication system with controlled error feedback chaotic synchronization is proposed for a specific CJC in two modifications. The stability of chaotic synchronization between the two CJCs was evaluated in terms of voltage drop at the input of the slave circuit and the impact of channel noise using simulations and experimental studies.
Methods of Fuzzy Set in Simulation for Predicting Unobserved States of the Ecological and Geoengineering Systems
Authors: Yeremeyev I. , Dychko A. , Kyselov V. , Remez N. , Kraychuk S. , Ostapchuk N.
Published: August 2021

The present paper provides the ways of implementing methods of fuzzy set approach, which contributes to an increase in the accuracy, efficiency and functional flexibility of the complex control and recognition monitoring systems for the environmental and geoengineering system simulation. They are based on data mining methods and may be implemented with the help of intellectual technologies, including the combination of model pluralism, membership functions, methods of nearest neighbour, results of fractal and chaos theories, methods of ensuring robustness and retrospective analysis of the decision tree for success in decision making in similar situations.

It is proposed to use the model pluralism to explain a particular information process, which uses a number of adequate models, describing the behavior of objects in the case where each of the model reflects its behavior objectively, but under different circumstances, which are difficult to consider a priori in real time when choosing an adequate model. It is shown that the method of the nearest neighbour should be used if it necessary to identify causal relationships and predict further development of the environmental safety events.
Are radiation-induced cavernomas clinically relevant findings? Results from long-term follow-up with brain magnetic resonance imaging of childhood cancer survivors
Authors: Becker Lucas , Gebauer Judith , Küchler Jan , Staackmann Christian , Schacht Hannes , Lauten Melchior , Jensen-Kondering Ulf , Schramm Peter , Langer Thorsten , Neumann Alexander
Published: August 2021

Introduction

Radiation-induced cavernomas (RIC) after cranial radiotherapy have an unknown risk of hemorrhage. Zabramski magnetic resonance imaging (MRI) classification is touted as being able to indicate non-radiation-induced cavernomas hemorrhage risk. The aim of our study was to assess the hemorrhage risk of RIC during long-term follow-up of childhood cancer survivors based on brain MRI examinations.

Patients and methods

We analyzed retrospectively long-term follow-up data of 36 childhood cancer survivors after initial diagnosis with acute leukemia (n = 18) or brain tumor (n = 18), all treated with cranial radiotherapy. Detected RIC in long-term follow-up brain MRI (1.5 or 3 Tesla) were classified following the Zabramski MRI classification and were categorized into “high” (Zabramski type I, II or V) or “low” (type III or IV) risk of hemorrhage.

Results

18 patients (50%) showed RIC with a significant relation to the original tumor entity (p = 0.023) and the cumulative radiation dose to the brain (p = 0.016): all 9 childhood cancer survivors diagnosed with medulloblastoma developed RIC. We classified RIC in only 3/36 childhood cancer survivors (8%) (1 patient with acute lymphoblastic leukemia [Zabramski type II] and 2 patients with medulloblastoma [type I and type II]) as high risk for hemorrhage, the remaining RIC were classified as Zabramski type IV with low risk for hemorrhage. None of the childhood cancer survivors with RIC showed symptomatic hemorrhages.

Conclusions

RIC are common late effects in childhood cancer survivors treated with cranial radiotherapy affecting half of these patients. However, only a few RIC (occurring in 8% of all reviewed childhood cancer survivors) were classified as high risk for hemorrhage and none of the childhood cancer survivors with RIC developed symptomatic hemorrhages. Thus, we conclude that RIC are low-risk findings in brain MRI and the course is mainly benign.
Morphological features of breast cancer circulating tumor cells in blood after physical and biological type of isolation
Authors: Jesenko Tanja , Modic Ziva , Kuhar Cvetka Grasic , Cemazar Maja , Matkovic Urska , Miceska Simona , Varl Jerneja , Kuhar Anamarija , Kloboves-Prevodnik Veronika
Published: August 2021

Background

Circulating tumor cells (CTCs) have become an important biomarker in breast cancer. Different isolation tech-niques based on their biological or physical features were established. Currently, the most widely used methods for visualization after their separation are based on immunofluorescent staining, which does not provide the information on the morphology.

Materials and methods

The aim of this study was to evaluate how two different separation techniques affect cell morphology and to analyse cell morphology with techniques used in routine cytopathological laboratory. A direct side-by-side comparison of physical (Parsortix®) and biological (MACS®) separation technique was performed.

Results

In the preclinical setting, both isolation techniques retained the viability and antigenic characteristics of MCF7 breast cancer cells. Some signs of degeneration such as cell swelling, cytoplasmic blebs, villous projections and vacuolization were observed. In metastatic breast cancer patient cohort, morphological features of isolated CTCs were dependent on the separation technique. After physical separation, CTCs with preserved cell morphology were detected. After biological separation the majority of the isolated CTCs were so degenerated that their identity was difficult to confirm.

Conclusions

Taken together, physical separation is a suitable technique for detection of CTCs with preserved cell morphology for the use in a routine cytopathological laboratory.
Characteristic parameters of soil failure criteria for plane strain conditions – experimental and semi-theoretical study
Authors: Sławińska-Budzich Justyna
Published: August 2021

The paper concerns the characteristic parameters of the selected isotropic failure criteria, i.e. Mohr–Coulomb, Drucker–Prager, Matsuoka–Nakai and Lade–Duncan. The parameters are determined directly from the failure criteria and stress measurements or by semi-theoretical approach, assuming that the soil obeys the associated flow rule and using the plane strain condition. In the latter case, the parameters can be expressed as functions of the plane strain internal friction angle, which is determined from measurements. The principal stress tensor components, corresponding to the soil peak strength and necessary to obtain the failure criteria parameters, are measured in a series of true triaxial, plane strain tests, on coarse Skarpa sand samples of different initial relative density, subjected to various confining pressures.
The perennial Macaronesian species of Bubonium (Compositae - Inuleae).
Authors: Halvorsen T. , Borgen L.
Published: August 2021

Six perennial Macaronesian species are recognized inBuboniumJ. Hill emend. Briq.: the Cape VerdianB. daltonii(Webb) T. Halvorsen, with two subspecies, ssp.daltoniiand ssp.vogelii(Webb) T. Halvorsen, andB. smithii(Webb) T. Halvorsen; and the CanarianB. intermedium(DC.) T. Halvorsen & Wikl.,B. graveolens(Forssk.) Maire, with two subspecies, ssp.odorum(Schousb.) Wikl. and ssp.stenophyllum(Link) T. Halvorsen,B. schultzii(Balle) Sventenius andB. sericeum(L.f.) T. Halvorsen & Wikl. Four Mediterranean annuals are superficially treated for Macaronesia:B. aquaticum(L.) Hill,Asteriscus maritimus(L.) Less.,A. hierochunticus(Michon) Wikl., andA. spinosus(L.) Sch. Bip. A key to the MacaronesianBuboniumspecies is provided. The chromosome number n=7 is reported for all theBuboniumspecies in Macaronesia; inB. graveolensssp.odorum, B. daltoniissp.vogelii,andB. smithiifor the first time. The chromosome number n=6 is confirmed forAsteriscus maritimus.The self fertile annuals are not cross compatible with the other species. Among the predominantly self incompatible perennials internal barriers to gene exchange are weak. OnlyB. schultziiseems genetically isolated. Between the other perennials the crossability is complete and hybrid fertility high between species from the same archipelago, but reduced between species from different archipelagos. The present occurrence of the Canarian speciesB. sericeumandB. intermediumand the Cape VerdeanB. daltoniiandB. smithiiseems relict. These frutescent endemics probably belong to an old element in the Macaronesian flora.
Crustaceous lichenized species of the Caliciales in Norway.
Authors: Middelborg J. , Mattsson J.
Published: August 2021

Thirty-nine species are recognized in the lichen genera Calicium Pers., Chaenotheca (Th.Fr.) Th.Fr., Cyphelium Ach., Microcalicium Vain. emend. Tibell, Sclerophora Chevall., and Thelomma Massa!. emend Tibell in Norway. The genus Cybebe is reduced to synonymy with Chaenotheca, and the new combinations Chaenotheca gracilenta (Ach.) Mattsson & Middelborg and Sclerophora coniophaea (Norm.) Mattsson & Middelborg are proposed. Three families are recognized, the Caliciaceae, the Coniocybaceae, and the Microcaliciaceae. The chemistry is described, and a number of unidentified secondary substances are characterized by their Rf values. The ecology and distribution of the species are described. Keys are given to the genera and species, and distribution maps for Norway are provided. Calicium adaequatum Nyl., Calicium adspersum Pers., Calicium corynellum Ach., Calicium parvum Tibell, Chaenotheca carthusiae (Harm.) Lett., and Microcalicium ahlneri Tibell are reported new to Norway.
Vegetational and ecological monitoring of boreal forests in Norway. I. Rausjømarka in Akershus county, SE Norway.
Authors: Økland T.
Published: August 2021

Vegetational and ecological monitoring of boreal forests in Norway was initiated in 1988, as a part of the programme “Countrywide monitoring of forest health” at Norwegian Institute of Land Invetory (NIJOS). Ten reference areas for monitoring will be established and analysed within five years; two new areas each year. Each of the monitoring areas is planned to be reanalysed every fifth year. In each monitoring area 10 macro sample plots, 50 m2 each, are selected. Within each macro sample plot 5 meso sample plots, 1 m2 each, are randomly placed and the vegetation is analysed by using frequency in subplots as measure of species abundance. Within each meso sample plot one micro sample plot (two in the first established monitoring area), 0.0625 m2 each, is analysed by the same method. In connection with each meso sample plot several environmental variables are recorded. In each ma cro sample plot several tree variables and variables describing the terrain are recorded. The variables are used for environmental interpretation as well as for monitoring, since known relations between vegetation and environmental gradients form the basis of vegetational and ecological monitoring. Any future changes in vegetation, soil and the health of trees have to be interpreted in relation to the analysis of vegetation-environment relationships in order to identify changes due to air pollution or climatic changes.

The data from the first established monitoring area, Rausj0marka in Akershus county, are subjected to analysis in this paper. The most important vegetational and environmental gradients in the area are discussed, as well as the field methodology and the methods for data analysis to be used in integrated monitoring. The advantages of integrated monitoring of vegetation, soil and trees on the same sample plots are emphasized, including advantages for surveying and monitoring of species (bioindicators).
Vegetation patterns and structuring processes in coastal shell-beds at Akerøya, Hvaler, SE Norway.
Authors: Eilertsen O.
Published: August 2021

The vegetation of shell-beds is studied in an island on the coast of Skagerak, SE Norway. Within this restricted area 125 sample plots, 1 m2 each, were distributed by a restricted random procedure. Frequency in subplots and percentage cover were used for estimation of species abundance. A set of 33 environmental variables was obtained from each sample plot. Ecological gradients corresponding to the main vegetational gradients are identified by means of DCA ordination results correlated with environmental data. DCA ordination results are further interpreted by the use of an earlier classification of the vegetation and by application of Grime’s strategy concept. The following complex gradients were recognized: ( 1) the primary successional gradient, influenced by variables dependent on site age, e.g. elevation, distance from the sea, and rate of decomposition of mollusc shells, (2) the secondary successional gradient, from open meadow vegetation via open shrub vegetation to dense shrub vegetation, highly correlated with variables independent of site age, e.g intensity of grazing, (3) the nutrient availability gradient, and (4) the soil moisture gradient. Interpretation of relations between coenoclines and environmental variables was performed by Kendall rank correlation and relationships among ecological variables analysed by PCA ordination. Direct gradient analysis by rh-DCCA is used as a supplement to DCA. The ratio between the rh-DCCA eigenvalue of the first ordination axis and the corresponding eigenvalue of the first residual (unconstrained) axis is used to quantify the importance of each environmental variable. The performed multivariate analyses show that the successional pathways on shell-bed shores are dependent on the grazing pressure. The relative importance of the following structuring processes is discussed: (1) interspecific interaction (competition, coexistence and facilitation), (2) destabilizing factors (disturbance and fluctuations), (3) stress, and (4) chance. Ordination and association analyses shows that Juniperus communis is the most important structuring species in the material. Grazing is necessary to reduce overgrowth by junipers and to maintain a high species diversity.

The field data are used for inspection of the performance of different rescaling and detrending options, available with DCA ordination. Non-linear rescaling appears to be less influenced by deviant sample plots as compared to linear rescaling, and the S.D. units of the axes produced by non-linear rescaling are considered better interpretable in terms of a unimodal model of species responses to ecological gradients. Available options for detrending by polynomials are shown to be inferior to the detrending by segments option, as polynomial detrending may impose a polynomial distortion on the point configuration in the ordination space.
The lichen genus Peltigera, exclusive of the P. canina group, in Norway
Authors: Holtan-Hartwig J.
Published: August 2021

Seventeen species of the lichen genus Peltigera, exclusive of the P. canina group, are accepted from Norway. Their morphology, chemistry, ecology, and distribution in Norway are presented, and a key to the species is provided. Peltigera retifoveata is reported as new to Norway and a new species, P. sp. 1, which belongs to the P. aphthosa group, is treated but not formally described.

Different morphotypes of P. aphthosa, P. malacea, and P. neopolydactyla and different chemotypes of P. aphthosa, P. elisabethae, P. horizontalis, P. malacea, P. neopolydactyla, P. scabrosa, and P. sp. 1 are described. Correlations between several morphotypes and chemotypes are shown, but these are not treated as taxonomic units, although they probably are biological species.

Phototype pairs in P. aphthosa, P. britannica, and P. venosa are described, and the close relationship between the two first mentioned and P. malacea is pointed out.
Flora of Macaronesia. Checklist of vascular plants. 4. revised edition
Authors: Hansen A. , Sunding P.
Published: August 2021

An up-to-date checklist of the vascular plants of Macaronesia (the Azores, the Madeira archipelago, the Salvage Islands, the Canary Island, and the Cape Verde Islands) is given. 3,106 species belonging to 1,062 genera are listed, as are also a number of intraspecific taxa down to variety level. 20 new nomenclatural combinations are made within the genera Atalanthus, Lavandula, Pericallis, Satureja, and Sinapidendron. A second section lists ea. 2,300 synonyms and their presumed identity.
Corticolous and lignicolous Pyrenomycetes s.lat. (Ascomycetes) onSalixalong a mid-Scandinavian transect
Authors: Mathiassen G.
Published: August 2021

The pyrenomycete flora onSalixis examined along a mid-Scandinavian transect. A restricted number ofSalixspecies and a fixed number of host individuals are examined in each of the vegetation regions in central Norway, and in two vegetation regions in north-central Sweden. This investigation addressed the unsolved problems listed in my previous study (Mathiassen 1989) and the same 29 taxa are treated. The following new species are described:Amphisphaerella erikssoniiG. Mathiassen,Glyphium grisonenseG. Mathiassen,Keissleriella holmiorumG. Mathiassen,Leptosphaeria to/lensG. Mathiassen, andSaccardoella kanderanaG. Mathiassen. The type material has been examined for all 29 species mentioned in the study, exceptBertia moriformisvar.moriformis.

A dichotomous key is followed by reviews of the species in alphabetical order. A systematic survey of the investigated taxa is also given. In addition to comments on taxonomy, ecology and distribution for the different pyrenomycete species, substrate ecology and host specificity are discussed. Statistical treatment of spore measurement data form the basis for a discussion of geographical variation. Multivariate techniques (ordination) are used to investigate the relative importance of geographic (including climatic) factors and the substrate tree.