bluuebunny/crossref_metadata_2025 huggingface dataset:
The EFFECT OF EARNINGS MANAGEMENT THROUGH ACCOUNTINGS DEVIATION, ACTIVITIES PROFIT RIIL AND ACRUAL TO TAX AGGRESSIVITY
Authors: Surahman Andy Surahman , Firmansyah Amrie
Published: June 2024

Book tax difference leads an opportunity for earnings management that management calculates the company's earnings for two purposes each year, ie the purpose for financial reporting based on the principles of financial accounting standards and tax reporting based on tax regulations to determine the amount of taxable income or earnings according to fiscal. The Indonesian tax regulations require that the fiscal profit is calculated based on the accrual accounting method, so that the company does not have to double bookkeeping.This study is aimed to examine the effect of earnings management through accounting irregularity, real earnings activities and accrual earnings activites on tax aggressiveness. The samples used in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the period 2013-2015. Using pusposive sampling, selected companies data amounted to 80, so the total sample in this study of 240. The data examination in this study uses multiple regression analysis with panel data. The results of this study indicate that accounting irregularity has no significant effect on tax aggressiveness. Meanwhile, real earnings management through operating cash flow has a significant negative effect on tax aggressiveness, real earnings management through decreasing discretionary expenses has a significant positive effect on tax aggressiveness, real earnings management through overproduction has a significant positive effect on tax aggressiveness. Furthermore, accrual earnings management has a significant positive effect on tax aggressiveness.
Keywords : Earnings Management, Tax Aggresiveness
The Influence of Return On Equity, Likuidity, Leverage, Activity and the Ratio of Market
Authors: Septianingsih Karunia Novia Ayu , Hutapea Ganda T. , Kennedy Posma Sariguna Johnson
Published: June 2024

Objective is to see how Return On Equity, likuidity, leverage, activity and the ratio of market value partially or simultaneously against company LQ 45 stock returns in the Indonesia Stock Exchange for the period 2012-2015. Sampling this study was conducted using purposive sampling with namely sampling based criteria certain writer is used, so that the sample in this study were 17 companies LQ 45 in the Indonesia Stock Exchange for the period 2012-2015. The data source is derived from the company's financial statements for the period 2012-2015. Data analysis technique used is descriptive statistics, classical assumption test and multiple linear regression, hypothesis testing well as partial with t test and test hypotheses simultaneous with F test. t test results showed that the Return On Equity influential against stock returns, the likuidity does not affect on stock returns, leverage is not an effect on stock returns, activity no effect on stock returns, and the ratio of market value effect on stock returns. The test results F explained that the Return On Equity, likuidity, leverage, activity and the ratio of market value partially against simultaneously affect stock returns companies LQ 45 in the Indonesia Stock Exchange for the period 2012-2015.Keywords: Return On Equity, likuidity, leverage, activity, the ratio of market value, stock returns.
THE ANALYSIS OF CALCULATION, SETTLEMENT AND REPORTING
Authors: Octavania Hilda Yolanda , Manurung Jean P. , L.Tobing Suzanna Josephine L.Tobing
Published: June 2024

This study aims to determine whether the implementation and recording of transactions related to Income Tax Article 23 at PT. Polytech Indonesia has been correct and in accordance with applicable tax laws.The data used comes from the primary data of PT. Polytech Indonesia in tax period February to October 2016. The research methodology used is qualitative analysis. Particularly for quantitative data analysis techniques is done by analyzing data that has been obtained to obtain a broader meaning by calculating and interpreting the data that have been analyzed is connected with existing theory. The conclusion that can be taken is that PT. Polytech Indonesia has implemented correctly and in accordance with applicable tax laws and within the organizational structure of PT. Polytech Indonesia, in carrying out duties and wawenang already done very well Suggestion from author to be useful for PT. Polytech Indonesia is to add competent staff so that in preparing taxation obligations in the implementation of calculation, remittance and reporting of Income Tax Return of Article 23 in order to always follow the regulations of taxation with obedience and timely in the implementation, so as not to be subject to fines and sanctions that may harm the company.Keywords: Implementation and recording of transactions
The DISCUSSING CLINIC COOPERATION AND SMEs IN TANGERANG CITY
Authors: - Hamdani
Published: June 2024

COOPERATIVE CLINIC and SME is intended as a forum for consultation and mentoring activities for Cooperatives and Micro, Small and Medium Enterprises (SMEs) in Tangerang City. COOPERATIVE CLINICS and SMEs are made on the proposal procedurally through consultation and submission to the local government through the Office of Cooperatives and SMEs Tangerang City. COOPERATIVE CLINICS AND SMEs in line with the Tangerang City Medium Term Development Plan (RPJMD) 2014-2018 where the realization through the establishment and development of empowerment sector of Cooperatives and SMEs in supporting local economic activities based on local resources. This is done as a government effort in increasing economic growth, employment, and increasing people's purchasing power by strengthening synergy among regional economic sectors. CLINIC COOPERATION and SMEs are under the control of the Office of Cooperatives and SMEs Tangerang City. CLINIC COOPERATION and SMEs at least can overcome some classic problems such as: capital access problems, management problems, product quality problems, limited access to markets, the ability of human resources and institutional cooperatives and SMEs, cooperative and SME partnership patterns with large businesses, the role and capacity of cooperatives and SMEs have not been optimal, and have not memdainya access cooperatives and SMEs to productive resources. CLINIC COOPERATION and SMEs attached and become the work program of Cooperatives and SMEs Tangerang City. To run CLINIC COOPERATIVES and SMEs, the Office of Cooperatives and SMEs can form a TEAM represented by elements of the Office, cooperative practitioners, academics and communities that meet the required criteria. Working mechanism that has been prepared can be run by TIM through Decree (SK) Head of Department of Cooperatives and UMKM. To carry out its activities the Dinas Koperasi and UMKM need to facilitate the building or work space, then the cost incurred from this activity is fully returned to the Office of Cooperatives and SMEs Tangerang City Government.
Keywords: Kopersi Clinic and Micro, Small and Medium Enterprises (UMKM)
THE EFFECT OF AUDIT QUALITY TO EARNINGS RESPONSE COEFFICIENT WITH INTERVENING VARIABLES AS EARNINGS MANAGERIAL AND PROFIT POLICY
Authors: Wahyuni Ika , Herawaty Vinola
Published: June 2024

The purpose of this study is to determine whether the quality of audit affects earnings response coefficient by using earnings management and debt policy as intervening variables. This research is done by using purposive sampling method. The results of this study can be seen that, KAP size variables do not have a significant influence on debt policy mean a while the variable earnings management (Manlab) has a significant influence on earnings (ERC) in manufacturing companies in Indonesia Stock Exchange. In addition, Debt Policy variables have a significant influence on earnings (ERC), and KAP Size variables with variable debt policy intermediaries have a significant effect on earnings (ERC) on manufacturing companies in Indonesia Stock Exchange. It is expected for the users of information and further researchers, this research can be used as a source of new analysis for variable earning response coefficient.Keywords: Earning Response Coefficient, Audit Quality, Profit Management, Debt Policy
THE IMPLEMENTATION OF PERPETUAL LISTING SYSTEMS FOR THE FINANCIAL REPORTING OF FINANCIAL COMPANIES
Authors: Ela Revita 1 Maria Lapriska Dian , 2 Annisa
Published: June 2024

Current technological developments have pushed people into the era of information globalization. Information is very important, every company apply accounting as a tool of information. Classically accounting is the process of recording, grouping, summarizing, and reporting of transactions that occur in the company. The process is part of the accounting cycle that will produce financial statements. The Financial Statement is the Information used by Management for decision making. Recording of inventory is one activity activity that distinguishes a trading company with a service company, so that inventory recording is important in a trading company. Therefore, at the time of recording the purchase or sales transactions to produce the Financial Statement, it is necessary to determine the application of inventory recording method, either perpetually or periodically is necessary at the time of making the Financial Statement of the trading company, as it affects the journal creation of the transaction, either the purchase transaction as well as merchandise sales. The research was conducted at PT Sinar Kharisma Mitra Agung, a trading company located in bekasi, providing the best quality products, serving one stop shopping or one place purchasing service for all insulation, wire mesh, faoundry and refracory materials to customers. The results of research conducted by the company need to apply perpetual recording system, so the company can know the amount of goods inventory easily, and quickly and minimize losses caused by loss of merchandise. This needs to be done so that the company can provide products with the best quality on time, in accordance with the vision and mission of the company, which always committed with reliable stock and delivery, so as to provide the best service support and able to offer competitive prices to customers..Keywords: Perpetual Listing System, Financial Report, Merchandising Company
THE EFFECT OF DEBT DEFAULT, PREVIOUS AUDIT OPINION, LIQUIDITY AND SOLVABILITY ON GOING CONCERN AUDIT OPINIONS FOR 2014 TO 2018 (Case Study on Manufacturing Company Listed on the Indonesia Stock Exchange)
Authors: Angelia  , Sidharta Juaniva , Lumbantoruan Rutman
Published: June 2024

Basically, a goingMconcernMopinionlismannopinionngivennbyltheiauditor if the sustainability ofnancompany is in doubt, in providing a going concern opinion an auditor will pay attention tonthenfactorsnthatnare considered toninfluence the issuance ofnthe goingbconcernbopinion. For this reason, thenresearch’sngoals werentonexaminentheneffectnofnauditnopinionnreceivednin debt default, previous year's audit opinion, liquidity and solvability of angoingnconcernsaudit opinions, ThezsampleszofzthiszresearchzwerezthezcompanyzthatzsufferedWlosses two years in a row and listedzin Indonesia StockzExchange in 2014 - 2018. Then the sampling was done by using a purposive sampling method and obtained a sample of 37 companies. The data used in this research is secondary data obtained from the IDX website in the form of financial reports and annual reports. The data were then tested and analyzed with SPSS version 24 through logistic regression analysis. Result of this research showedzthat thezdebt default, previouszyear's auditzopinion and liquidity haszsignificantzeffect, butzthe solvability variables weren’tzsignificantlyzinfluencezwithzgoingzconcernzopinion
Keywords: Goingeconcerneauditeopinion, Debt default, previous year's audit opinion, liquidity, solvency
THE EFFECT OF AUDIT TENURE, AUDIT FEE, AND SIZE OF PUBLIC ACCOUNTANT OFFICES ON AUDIT QUALITY (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange 2014-2018)
Authors: Sembiring Priscila Apriani , Sidharta Juaniva , Sembiring Caroline
Published: June 2024

Audit quality is the most important thing that must be considered in the audit process, because of that the author needs to do research’s and the research’s was carried out with the purpose to knowing of audit tenure, audit fee, and size of audit firm. The samples of this research’s comes from a secondary to a manufacturing company and listed in Indonesia Stock Exchange during the period of the year 2014-2018. The author used research methods with quantitative analysis techniques, with data that is generated from annual financial reports on manufacturing companies.
The results of this research’s  showed that audit fee has a significant effect on audit quality. But, audit tenure and size of audit firm have not a significant effect. Testing the hypothesis used by linear regression analysis method with SPSS version 25.0 through.
 
Keywords: audit quality, audit tenure, audit fee, and size of audit firm.
THE EFFECT OF INFLATION, INTEREST RATE, EXCHANGE RATE AND GROSS DOMESTIC PRODUCT GROWTH ON COMPOSITE STOCK PRICE INDEX (Study at Indonesia Stock Exchange Period of 2010-2019)
Authors: Tampubolon Kristanty Monica , H. M. Roy Sembel  , Sidharta Juaniva
Published: June 2024

The purpose of this study is to determine the effect of inflation, interest rate, exchange rate, and gross domestic product growth on composite stock price index. The research design used in this study is multiple linear regression. Pearson correlation test, F-test and t-test are used in hypotesis testing. To have a more reliable result, these data undergone several tests, which are descriptive statistics, boxplot statistics, normality, heteroscedasticity, multicollinearity, and autocorrelation. The results of this study showed that exchange rate and gross domestic product growth significantly affect composite stock price index. Inflation and interest rate were insignificant in explaining composite stock price index. Coefficient of determination is 37.2%. It shows that 37.2% variation of dependent variable can explained by variation of four independent variables in this research, while the rest of 62.8% explained by the other variables which are not scrutinized in this study.
Keywords:composite stock price index, inflation, interest rate, exchange rate, growth gross domestic product.
EMPLOYING THE SMART INTERACTIVE WHITEBOARD TO TEACH GUIDED WRITING VOCABULARY
Authors: WONG Wei Lun , MUHAMMAD Mazura Mastura , YA SHAK Muhamad Syafiq , ABDUL RAHMAN Mairas , LEE Mei Chew , PANDIAN Vickneswari
Published: June 2024

This study investigates the effects of employing the Smart Interactive Whiteboard in a Malaysian primary-level guided writing class. The study also examines students’ perspectives on different teaching techniques and the factors affecting personal preferences. The study employs a sequential explanatory research design. The participants comprise 42 11-year-old students at the Malaysian Year 5 level. Quantitative data are collected in the form of pre- and post-test scores. Simultaneously, qualitative data are gathered using semi-structured interviews to support the quantitative findings and to provide data triangulation. The findings reveal that the Smart Interactive Whiteboard is preferred by most participants over traditional flashcards. The study also provides valuable comparative insights into vocabulary teaching methods and identifies areas of improvement for guided writing teaching approaches. Therefore, the Smart Interactive Whiteboard can potentially cater to students’ multiple needs and learning requirements, being aligned with the academic and professional needs of the target community. The Smart Interactive Whiteboard is also effective in engaging students in the learning process, making vocabulary learning enjoyable and effective at different proficiency levels.
FACE AND POLITENESS IN JAVANESE MULTILINGUAL INTERACTION
Authors: NURSANTI Emi , ARIMI Sailal , WIJAYANTI Nurvita
Published: June 2024

Javanese culture is unique since its orientation is to group togetherness, but the language displays the social distance between the conversers. Using a sociolinguistic perspective, this study investigated how Javanese people manage their concerns about self-other and positive-negative face. Linguistic data from a Javanese culture webinar held by Yogyakarta Palace were analysed using the explanatory sequential mixed-method design. The results show that from the most frequent to the least frequent, Javanese people are concerned about enhancing other-positive face (44.34%), other-negative face (39.15%), self-negative face (11.32%), and self-positive face (5.19%). Complimenting, greeting, showing sympathy, and expressing gratitude are their ways to show their concern for the other-positive face. Meanwhile, employing indirect requests and honorifics in Javanese Krama are strategies to enhance the other-negative face. People’s tendency to please others, show respect, and avoid conflict is the underlying reason for their great concern for others’ positive and negative faces. Their reluctance to enhance their self-face is due to their inclination to shame and guilt. Such face management is highly influenced by the cultural norms and values upheld by society. In a forum delivered in Bahasa Indonesia, their strong Javanese identity is represented by the insertion of Javanese honorifics showing deference.
USING TEACHER-MADE AUTHENTIC MATERIALS FOR EFL VOCATIONAL HIGH SCHOOL STUDENTS’ CAREER-RELATED VOCABULARY LEARNING
Authors: PARK Eunjeong
Published: June 2024

Although using authentic materials has advantages and disadvantages, it is evident that they bring many benefits to EFL learners, especially in terms of developing communication skills and cultural understanding. Moreover, they offer an opportunity to learn how English is used in real-life situations. This study adopts accidental ethnography as the research methodology. It illustrates, through content and language integrated learning (CLIL), how authentic materials are effective and useful to EFL learners in a specialised vocational high school. The findings indicated that the participants genuinely learned English and acquired career-related vocabulary that would be beneficial to their prospects, hence lending credence to the potential of authentic materials.
APPLICATION OF MACHINE TECHNOLOGY INNOVATION IN DRY LEAF WASTE SHUTTER PARTS AS A MATERIAL
Authors: Bahtiar Ahmad
Published: June 2024

Brown sugar is one of the natural sweeteners in the community. Where the sale of brown sugar hasfluctuated due to the constant demand for brown sugar. Researchers aim to increaseproductivity and increase interest in brown sugar, so a new product is made, namelybrown sugar with a ginger flavor. Therefore, the researchers made a ginger-flavoured brown sugar machine as a souvenir drink typical of the city of Kediri witha capacity of 150 liters/hour.the method used is a design method, which includes the planning stage, calculation, manufacture or assembly, and testing the machine.Which in this section explain more on the transmission system, which cover electric. In the results of the report above, it can be concluded that the planning for thenumber of scar teeth obtained a cylinder length of 90 mm and a cylinder diameter of50 mm and the distance between the teeth of the scar 1 and the teeth of the scar 2 is 3mm and the number of teeth planned for scarring is 840 teeth of the scar. Thecorrection factor has a value of 0.186 kW. In machine testing, the comparison resultsobtained that 20 liters of brown sugar requires 1.134 kg of ginger and the gratingprocess takes 13 minutes. Using an electric motor as a power source with a size of1/4 HP, 220 volts, 200 watts and a speed of 2800 rpm. The quality of the gratedginger produced is very softmotor dynamo, grater eye, grater cover, fiter.
EFFECT OF OCTANE VALUE AND SPARK PLUG CONDUCTIVITY ON MOTORCYCLE TORQUE 115 cm3
Authors: Wisnu Haryoko
Published: June 2024

Tujuan penelitian ini adalah mengetahui pengaruh dan interaksi perlakuan dari nilai oktan dan konduktivitas busi  pada motor 115 . Oktan yang digunakan yaitu RON 90, RON 92, dan RON 98 dan busi yang dipakai yaitu konduktivitas busi Tembaga, Platina dan Iridium dengan Konduktivitas Termal Tembaga 401 W/m.K, Platina 71.6 W/m.K, Iridium mencapai 147 W/m.K. Metode dari penelitian ini dilakukan dengan menggunakan metode eksperimen di mesin dinamometer untuk mengetahui hasil dari torsi dengan pengujian pada beberapa rpm. Hasil dari penelitian ini menunjukkan bahwa nilai oktan dan konduktivitas busi memiliki pengaruh yang signifikan sedangkan interaksi perlakuan antara nilai oktan dan konduktivitas busi tidak memiliki pengaruh yang signifikan terhadap torsi motor 115 cm3. Torsi tertinggi terjadi pada 4500 rpm dengan penggunaan RON 92 dan konduktivitas busi Tembaga dan Iridium, dengan nilai rata-rata torsi 8,41 N.m. diikuti oleh konduktivitas busi Tembaga memiliki nilai torsi 8,40 N.m. Sementara itu, nilai torsi terendah terjadi pada 7000 rpm dengan penggunaan RON 98 dan konduktivitas busi Platina, dengan nilai rata-rata torsi 5,74 N.m. diikuti oleh konduktivitas busi Tembaga dengan nilai rata-rata torsi 6,07 N.m. serta konduktivitas busi Iridium yang memiliki nilai torsi 6,12 N.m.
The Effect of Progressive Relaxation Exercises on Fatigue, Nausea and Vomiting in Patients with Breast Cancer Receiving Chemotherapy
Authors: Genç Aslı , Oğuz Sıdıka
Published: June 2024

Objective: The research was designed experimentally to evaluate the effectiveness of progressive relaxation exercises (PRE) in the prevention of chemotherapy-induced fatigue, nausea and vomiting in patients diagnosed with breast cancer.
Methods: 50 patients diagnosed with breast cancer received doxorubicin and taxane-based treatment who applied to the chemotherapy unit of a private hospital were participated in the study. 24 patients were included in the experimental group, and 26 patients were included in the control group, who were selected by simple random method and agreed to want to get in the research. The participants in the intevention group were provided with one-to-one relaxation training accompanied by Relaxation Exercises CD of the Turkish Psychological Association before the initiation of treatment. Data were collected using “Patient Identification Form”, “Piper Fatigue Scale (PFS)” and “Rhodes Index of Nausea, Vomiting and Retching (RINVR)” forms.
Results: Most of the patients who attended in the research were married (76%) and the mean age was 52.72±10.17. A total of 54% of the participants received doxorubicin-based treatment and 46% of them was on taxane-based treatment. When we investigated the effect of PRE on fatigue, nausea and vomiting, it was found out that fatigue and “nausea, vomiting and retching (NVR) experience, occurrence and distress” scores on the day of treatment were significantly lower than those of the other five days, but there wasn’t difference in five-day symptom scores between the groups.
Conclusion: It was concluded that PRE were not an effective approach in decreasing the symptoms of fatigue, nausea, vomiting in the research group patients with breast cancer and receiving chemotherapy.
A New Perspective to Assess Patellar Surface-Trochlear Sulcus Compatibility: Narrowed Patellar Angle is Associated with Greater Trochlear Sulcus Angle
Authors: Yücel Oğuzdoğan Gülşen , Arslan Fatma Zeynep
Published: June 2024

Objective: In this study, the relationship between patella angle - trochlear sulcus angle (TSA) discrepancy was investigated. A specific cutoff value of patella angle (PA), TSA, trochlear groove depth (TGD), and medial trochlear/lateral trochlear length (MT/LT) ratio for effusion, fat-pad edema, chondromalacia, meniscal and ligament tear were investigated. By doing so, to the best of our knowledge, we bridged the gap in literature since these relationships between the above-mentioned measurements have almost never been examined.
Methods: A total of 446. patients were evaluated on magnetic resonance imaging. PA and TSA were calculated with. the highest specificity and sensitivity in predicting effusion, fat-pad edema, and patellar chondromalacia. A specific cutoff value of PA, TSA, TGD and MT/LT for effusion, fat-pad edema, chondromalacia, meniscal tear, and ligament tear were investigated.
Results: A low-level and insignificant correlation was found between PA and TSA in the negative direction. TSA value. with the highest sensitivity and specificity in predicting the presence of effusion, fat-pad, and chondromalacia was found ≤131, ≤129.6, and >125.8, respectively. Tibial tubercle-trochlear groove (TT-TG) distance. measurement was significantly less in the group with Medial Meniscus (MM) rupture. Increased TT-TG distance posed a risk for quadriceps tendinosis 1.127 times and increased medial trochlea length (MT) posed a risk for quadriceps tendinosis 1.167 times.
Conclusion: Certain cutoff values of PA and TSA may predispose risk for meniscal tear, effusion, fat-pad edema, and chondromalacia. A negative correlation was present between the patella angle and TSA.
The Relationship Between Achilles Tendon Thickness and Instent Restenosis in Patients with Carotid Stents
Authors: Yılmaz Cemalettin , Güvendi Şengör Büşra , Özdil Mehmet Hasan , Kaya Ahmet Ferhat , Öcal Lütfi , Havan Nuri , Karagoz Ali , Yazıcıoğlu Mehmet Vefik , Zehir Regayip
Published: June 2024

Objective: Considering that atherosclerosis and Achilles tendon thickening share common mechanisms, the aim of this study to reveal the relationship between Achilles tendon thickness (ATT) and carotid in-stent restenosis (ISR).
Methods: In this study, 89 patients who had carotid stenting for carotid artery disease at our institute between 2016 and 2020 were included. Subjects were divided into two groups as restenosis (+) and restenosis (-) based on the ultrasonographic and/or angiographic findings. The development of 50% or more restenosis in the carotid stent was defined as ISR. Bilateral ATT was measured for all patients who satisfied the inclusion criteria.
Results: In our study, 16 (17.9%) patients constituted the restenosis group and 73 (82%) the no-restenosis group. ATT values were similar between groups (4.90.8 vs 4.70.6, p=.27). However, in the marginal effect graphic, it has been demonstrated that the probability of carotid stent restenosis increases with the increase in the mean ATT. The probability of restenosis was 14% when the mean ATT value was 4.16 mm (mean -1 SD) and the probability of restenosis was 22% when the mean ATT value was 5.36 mm (mean +1 SD).
Conclusion: No significant difference was found in ATT between the restenosis and no-restenosis group, however, the probability of restenosis increased with increasing ATT. In addition, ultrasonographic measurement of ATT is an easy, inexpensive and safe method that can be used to identify patients at high risk for carotid stent restenosis.
Artificiell intelligens: vad vi kan lära av science fiction
Authors: Igelström Peter , Cornelia Linderoth
Published: June 2024

Vad blir människans roll i en värld som också befolkas av intelligenta maskiner? Frågan har länge varit central inom science fiction, men skulle lika gärna kunna ställas inför den snabba utveckling kring artificiell intelligens (AI) som gett upphov till lika mycket fascination som oro under de senaste åren. Denna skrift, som publiceras i anslutning till en bokutställning på Linköpings universitetsbibliotek, har som utgångspunkt att science fiction kan hjälpa oss att föreställa oss och förhålla oss till olika möjligheter kring AI.
A human right to healthy animals
Authors: Yeates James William
Published: June 2024

The United Nations has recognised a universal human right to a clean, healthy and sustainable environment. This right should include the right to healthy animals within that environment because (a) logically animals are part of the environment and (b) poor animal health can affect human health through mechanisms such as pathogen transfer, ecosystem damage, unsustainable resource utilisation and greenhouse gas emissions. Current definitions of health and identified risk factors for animal and human health include physical, mental and environmental social factors. This simple logic might be challenged from perspectives of (1) humans waiving their own right to health; (2) purported conflicting priorities; and (3) concerns that animals also have rights, but these challenges do not refute the underlying argument that the human right to a clean, healthy and sustainable environment includes a right to healthy animals.
Selective mural cell recruitment of pericytes to networks of assembling endothelial cell-lined tubes
Authors: Yrigoin Ksenia , Davis George E.
Published: June 2024

Mural cells are critically important for the development, maturation, and maintenance of the blood vasculature. Pericytes are predominantly observed in capillaries and venules, while vascular smooth muscle cells (VSMCs) are found in arterioles, arteries, and veins. In this study, we have investigated functional differences between human pericytes and human coronary artery smooth muscle cells (CASMCs) as a model VSMC type. We compared the ability of these two mural cells to invade three-dimensional (3D) collagen matrices, recruit to developing human endothelial cell (EC)-lined tubes in 3D matrices and induce vascular basement membrane matrix assembly around these tubes. Here, we show that pericytes selectively invade, recruit, and induce basement membrane deposition on EC tubes under defined conditions, while CASMCs fail to respond equivalently. Pericytes dramatically invade 3D collagen matrices in response to the EC-derived factors, platelet-derived growth factor (PDGF)-BB, PDGF-DD, and endothelin-1, while minimal invasion occurs with CASMCs. Furthermore, pericytes recruit to EC tube networks, and induce basement membrane deposition around assembling EC tubes (narrow and elongated tubes) when these cells are co-cultured. In contrast, CASMCs are markedly less able to perform these functions showing minimal recruitment, little to no basement membrane deposition, with wider and shorter tubes. Our new findings suggest that pericytes demonstrate much greater functional ability to invade 3D matrix environments, recruit to EC-lined tubes and induce vascular basement membrane matrix deposition in response to and in conjunction with ECs.
Joy: the key to using media to move the needle on climate change
Authors: McCormick Sabrina , Aldous Annette , Yarbrough Laurilee
Published: June 2024

Introduction

Reaching the public and engaging them in addressing climate change could be effectively motivated by film and television. Unfortunately, to-date, there is limited understanding regarding the mechanisms by which such media motivates behavior change to address climate. In this research, we sought to investigate how media exposure can motivate climate and environmentally-conscious behaviors by assessing how emotional responses of viewers or demographic characteristics affected subsequent behavior over weeks following exposure.

Methods

Participants (N = 352) were recruited online and randomly assigned to watch one of three video segments. In surveys before and 4 weeks after viewing, they reported on specific environmentally friendly actions they had taken in recent weeks. Using analysis of covariance (ANCOVA) adjusted for actions reported at baseline, we assessed whether the number of actions reported at follow-up differed by assigned video. Two ANCOVA models were pre-specified, one with video only and one with backwards selection on a list of demographic factors and emotions experienced while watching the videos.

Results

In the multivariable model, a higher level of action was associated with self-reported joy (p < 0.001) and fear (p < 0.01).

Discussion

These findings suggest that climate communication that engages audience members in a joyful emotional state or, to a lesser degree, a frightening experience may be most effective in increasing climate action.
Hashinator: a portable hybrid hashmap designed for heterogeneous high performance computing
Authors: Papadakis Konstantinos , Battarbee Markus , Ganse Urs , Pfau-Kempf Yann , Palmroth Minna
Published: June 2024

Scientific computing has become increasingly parallel and heterogeneous with the proliferation of graphics processing unit (GPU) use in data centers, allowing for thousands of simultaneous calculations accessing high-bandwidth memory. Adoption of these resources may require re-design of scientific software. Hashmaps are a widely used data structure linking unsorted unique keys with values for fast data retrieval and storage. Several parallel libraries exist for performing hashmap operations utilizing GPU hardware, but none have yet supported GPUs and CPUs interchangeably. We introduce Hashinator, a novel portable hashmap designed to operate efficiently on both CPUs and GPUs using CUDA or HIP/ROCm Unified Memory, offering host access methods, in-kernel access methods, and efficient GPU offloading capability on both NVIDIA and AMD hardware. Hashinator utilizes open addressing with Fibonacci hashing and power-of-two capacity. By comparing against existing implementations, we showcase the excellent performance and flexibility of Hashinator, making it easier to port scientific codes that rely heavily on the use of hashmaps to heterogeneous architectures.
Global wildlife trade and trafficking contribute to the world’s nonhuman primate conservation crisis
Authors: Garber Paul A. , Estrada Alejandro , Shanee Sam , Svensson Magdalena S. , Arregoitia Luis Verde , Nijman Vincent , Shanee Noga , Gouveia Sidney F. , Nekaris K.A.I. , Chaudhary Abhishek , Bicca-Marques Júlio César , Hansen Malene Fris
Published: June 2024

A growing global human population, habitat conversion, and the indiscriminate exploitation of natural resources have created unsustainable demands on nature, resulting in widespread biodiversity loss. Primates, which represent the third most specious Order of mammals, are facing an extinction crisis. Currently, 69% of primate species are listed by the IUCN as threatened (Vulnerable, Endangered, or Critically Endangered) and 94% have declining populations. Here, we examine two primary threats to primate population persistence, namely the commercialized hunting and capturing of wild primates and their body parts for food, traditional medicine, pets, and use in biomedical research. Both the legal wildlife trade and illegal wildlife trafficking represent multibillion-dollar industries that contribute to primate population decline, a reduction in genetic diversity, and local extirpation. Trade and trafficking also can lead to the emergence of infectious diseases, increasing biosecurity risks to humans. Between 2015 and 2021, CITES reported 337,511 live primates representing at least 99 species were legally traded, with 6.5% sourced directly from the wild. The recent indictment of Cambodian officials for allegedly laundering wild-caught long-tailed macaques into the U.S. by labelling them as captive-bred, highlights the need for greater transparency and accountability. Comprehensive data on the illegal trafficking of primates are extremely difficult to obtain. However, between 2009 and 2017, primates accounted for 20% of all seizures of illegally traded mammals in the air transport sector. International wildlife trafficking is dominated by criminal networks, corruption, and driven by the demands of wealthy consumers. In addition, the internet has expanded international opportunities to connect buyers and sellers of wild-caught primates and their body parts. Despite explicit bans on selling endangered primates, social media sites continue to do so. Moreover, data on the global food security index (GFSI) indicate that as the international demand for wild live primates, their meat, and other body parts has continued to increase, the majority of people in primate range nations have remained food insecure. Given that almost 70% of primate species are negatively impacted by hunting and trapping, we offer a set of recommendations to reduce the trade and trafficking of wild primates.
Inattention negatively moderates the effectiveness of a mathematics intervention in low performing primary school students
Authors: Herzog Moritz , Casale Gino
Published: June 2024

Research suggest that attention skills play distinct roles in children's acquisition of mathematics. Despite a growing number of mathematics interventions in general, little research has been devoted to mathematics interventions for students with attention/hyperactivity problems (ADHD). Extant literature suggests lower benefits of mathematics interventions for students with ADHD symptoms. This study aimed at investigating the influence of ADHD on the effectiveness of a mathematics intervention. In a single-case research design, a total of N = 10 students in Grades 2 and 4 with varying ADHD profiles were observed and trained in an ABAB-design with a computer-cased mathematics intervention. Intervention and progress monitoring were administered twice a week. The intervention showed heterogenous effects ranging from no to substantial learning progress during the intervention phases. Hierarchical piecewise regression models revealed lower learning progress for students with all ADHD symptoms as well as isolated attention difficulties. However, students with isolated hyperactivity but no attention difficulties did not respond less to the intervention. As a conclusion, mathematics interventions are supposed to address students with attention deficits more explicitly.
A perspective on psychological factors affecting the emotional labor of teachers
Authors: Attwood Adam I.
Published: June 2024

Several psychological factors are discussed in relation to teachers’ emotional labor (EL). Ecological systems theory (EST) is used in relation to the role of emotional intelligence (EI) to provide a perspective on ways to conceptualize how to address secondary traumatic stress (STS) risk among teachers. An international selection of the literature is synthesized in relation to the factors that may affect EL in relation to STS risk among teachers who have students with adverse childhood experiences (ACEs). The concept of EI is central to this discussion of theoretical relationships between EI and STS risk relevant to teachers’ EL. While there is much literature on Bronfenbrenner’s EST and Gardner’s multiple intelligences (MI) theory separately, there is room in the literature for exploring EST to contextualize the topic of STS risk as it relates to the concept of EI. The purpose of this study is to discuss allostatic load factors that may affect teachers’ EL and to discuss potential ways to acknowledge EL.
Effect of oxidant quantity and humidification temperature on performance of PEMFC with twin inlet and twin outlet flow field
Authors: Jose Aneesh , Bekal Sudesh , Revankar Shripad T.
Published: June 2024

The paper presents an analysis of the performance of a Proton Exchange Membrane (PEM) fuel cell, which is equipped with a flow field design featuring dual inlets and outlets, while operating under conditions of excess stoichiometry. These experiments were conducted using a fuel cell system connected to a station that allowed for the precise adjustment of gas flow rates. During the initial phase of experimentation, various proportions of excess oxygen were systematically applied, while maintaining constant hydrogen flow rates of 80 mL/min and 100 mL/min. Particularly noteworthy, for the case of a 100 mL/min hydrogen gas flow rate and the optimized excess oxygen proportion of 150%, further experiments were undertaken to ascertain the ideal humidification conditions. The outcomes of these experiments revealed that a hydrogen gas flow rate of 100 mL/min consistently outperformed the 80 mL/min flow rate in terms of fuel cell performance. Moreover, it was observed that the introduction of excess oxygen significantly improved performance, up to a 50% oxygen proportion for the 80 mL/min hydrogen flow rate and up to a 150% proportion for the 100 mL/min hydrogen flow rate. One intriguing observation pertained to the influence of humidification. Specifically, it was found that the utilization of a humidification temperature of 100°C, or the absence of humidification altogether, resulted in notably diminished power output. In contrast, intermediate humidification temperatures of 60°C, 70°C, 80°C, and 90°C consistently yielded identical maximum power points (MPP) when combined with a 150% excess oxygen supply and a hydrogen flow rate of 100 mL/min. The twin inlet-twin outlet flow field provides a slight advantage over the conventional serpentine flow field in the overall analysis.
The impact of air transportation, trade openness, and economic growth on CO2 emissions in Saudi Arabia
Authors: Aldegheishem Abdulaziz
Published: June 2024

The global economy has reported an unprecedented increase in growth rates over the last 2 decades, due to rapid evolution in transportation and communications. The rapid growth of international trade has increased the demand for fossil fuel, leading to exacerbated environmental risks. Air transportation is an essential operational practice in trade openness and has many economic benefits. However, its effect on CO2 emissions is not well understood. Studies on the causal relationships between air transportation, trade openness, economic growth, and CO2 emissions are lacking, especially across Middle Eastern countries. This study targets Saudi Arabia, one of the largest countries in the Middle East region in terms of economic capabilities and geographical area, to investigate the impact of air transportation, trade openness, and economic growth on CO2 emissions. To this end, data was derived from the World Development Indicators (WDI) established by the World Bank for the period 1991–2023. An autoregressive, distributed lag autoregressive distributed lag (ARDL) model was used to analyze associations among the study variables; the empirical findings confirm that air transportation, trade openness, and economic growth have positive and statistically significant effects on CO2 emissions in both long- and short-run scenarios. However, the results illustrate that economic growth alone is unable to sufficiently reduce CO2 emissions in Saudi Arabia, indicating a lack of connection between economic policies and environmental goals. Thus, these results indicate that the Environmental Kuznets Curve (EKC) hypothesis is not valid for Saudi Arabia. In addition, this study provides useful insights for policymakers to mitigate CO2 emissions. Suggestions include attracting foreign investment, modifying the structure of trade, mitigating the reliance on imports and enhancing exports, while focusing on green strategies for economic growth, replacing fossil fuels with clean and renewable sources, subsidizing environmentally friendly technologies, and enacting decarbonizing regulations.
A causal link between circulating leukocytes and three major urologic cancers: a mendelian randomization investigation
Authors: Zhi-gang Yi , Han-dong Wang
Published: June 2024

Purpose

This study aimed to explore the influence of serum leukocytes on urologic cancers (UC) using observation-based investigations. In the present study, Mendelian randomization (MR) was employed to assess the link between leukocyte count (LC) and the risk of UC development.

Methods

Five LC and three major UC patient prognoses were obtained for MR analysis from genome-wide association studies (GWAS). Furthermore, in order to evaluate reverse causality, bidirectional studies were conducted. Finally, a sensitivity analysis using multiple methods was carried out.

Results

There was no significant correlation found in the genetic assessment of differential LC between the co-occurrence of bladder cancer (BCA) and renal cell carcinoma (RCC). Conversely, an individual 1-standard deviation (SD) rise in neutrophil count was strongly linked to a 9.3% elevation in prostate cancer (PCA) risk ([odd ratio]OR = 1.093, 95% [confidence interval]CI = 0.864–1.383, p = 0.002). Reverse MR analysis suggested that PCA was unlikely to cause changes in neutrophil count. Additional sensitivity studies revealed that the outcomes of all MR evaluations were similar, and there was no horizontal pleiotropy. Primary MR analysis using inverse-variance weighted (IVW) revealed that differential lymphocyte count significantly influenced RCC risk (OR = 1.162, 95%CI = 0.918–1.470, p = 0.001). Moreover, altered basophil count also affected BCA risk (OR = 1.249, 95% CI = 0.904–1.725, p = 0.018). Nonetheless, these causal associations were not significant in the sensitivity analysis.

Conclusion

In summary, the results revealed that increased neutrophil counts represent a significant PCA risk factor. The current research indicates a significant relationship between immune cell activity and the cause of UC.
Modulatory effects of cancer stem cell-derived extracellular vesicles on the tumor immune microenvironment
Authors: Li Xinyu , Zhang Cuilian , Yue Wei , Jiang Yuening
Published: June 2024

Cancer stem cells (CSCs), accounting for only a minor cell proportion (< 1%) within tumors, have profound implications in tumor initiation, metastasis, recurrence, and treatment resistance due to their inherent ability of self-renewal, multi-lineage differentiation, and tumor-initiating potential. In recent years, accumulating studies indicate that CSCs and tumor immune microenvironment act reciprocally in driving tumor progression and diminishing the efficacy of cancer therapies. Extracellular vesicles (EVs), pivotal mediators of intercellular communications, build indispensable biological connections between CSCs and immune cells. By transferring bioactive molecules, including proteins, nucleic acids, and lipids, EVs can exert mutual influence on both CSCs and immune cells. This interaction plays a significant role in reshaping the tumor immune microenvironment, creating conditions favorable for the sustenance and propagation of CSCs. Deciphering the intricate interplay between CSCs and immune cells would provide valuable insights into the mechanisms of CSCs being more susceptible to immune escape. This review will highlight the EV-mediated communications between CSCs and each immune cell lineage in the tumor microenvironment and explore potential therapeutic opportunities.