bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Corporate Social Responsibility, Kepemilikan Manajerial, Green Banking, Likuiditas, Rentabilitas, dan Aktivitas Perusahaan Pada Perusahaan Sektor Perbankan yang Terdaftar di BEI
Authors: Goh Thomas Sumarsan , Elidawati Elidawati , Syawaluddin Syawaluddin , Cynthia Cynthia
Published: November 2024

Recently, issues related to sustainable development have become an important discussion in the academic, business, and government. As an intermediary, the banking sector has an important role in supporting the economy in Indonesia, so the company must be able to balance the company's interests with stakeholders' interests in improving financial performance to achieve sustainable development that has been determined until 2030. This research aims to examine and analyze corporate social responsibility, managerial ownership, green banking, liquidity, rentability, and company activities on the financial performance of banking sector companies listed on the IDX. The population in this research is 47 banking companies listed on the IDX for 2018-2022. The research sample was 42 banking companies listed on the IDX over five years. The data analysis model in this research is multiple linear regression analysis. The results show that corporate social responsibility, managerial ownership, and green banking partially have no impact on financial performance, but liquidity, rentability, and company activities partially have a significant effect on financial performance in banking sector companies listed on the IDX. Simultaneously, corporate social responsibility, managerial ownership, green banking, liquidity, rentability, and company activities significantly affect the financial performance of banking sector companies listed on the IDX.
Peran Moderasi Tata Kelola Perusahaan Pada Pengaruh Kompensasi CEO Terhadap Audit Fees
Authors: Zielma Ariel , Tjaraka Heru
Published: November 2024

Financial statements are instruments that represent the company's assets in a structured manner and represent an assessment of the company's performance in the current year. Auditors play an important role in protecting investors' rights by detecting misstatements or fraud in the presentation of financial statements. This study aims to examine the effect of CEO compensation on audit fees and to know that corporate governance can strengthen the effect of CEO compensation on audit fees. This study uses a quantitative approach with multiple linear analysis models and secondary data sources from the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The sample used is 192 samples. The results of this study indicate that the CEO's compensation has no effect on the audit fee. This shows that the amount of the audit fee is not seen from the amount of compensation received by the CEO. In the moderating variable of corporate governance, there is no effect of CEO compensation moderated by the proportion of independent commissioners and audit committees on audit fees. This shows that the role of corporate governance does not also affect the fees given by the auditors for auditing services for their financial statements.
Analysis Of Accounting Information Usage On MSME’s In Central Maluku
Authors: Anakotta Fanny M , Putuhena Hempry
Published: November 2024

The development of MSMEs has become rapid along with the development of the national economy. A deep understanding of accounting is expected to enable the use accounting information for decision-making. This study aims to see the effect of accounting knowledge, business experience, business scale, and owner perception on the use of accounting information. The population and sample in this study are MSMEs in Central Maluku Regency. There are 150 respondent data processed using the SPSS application. The results show that accounting knowledge, business experience, business scale, and owner perception affect the use of accounting information. This research only uses two regencies in Maluku province, expecting that further research will cover the province as a whole
 
Keywords: Accounting Knowledge; Business Experience; Business Scale; Owner Perception; Accounting Information
Strategi Peningkatan Kepatuhan Pajak Melalui Pelatihan Brevet Pajak: Peran Motivasi dan Literasi Akuntansi
Authors: Setianan Andreas Ronald , Andika Andika , Putri Wika Harisa , Lestari Puji
Published: November 2024

In Indonesia, the obligation to pay taxes regulated through Law Number 28 Year 2007 is critical in the country’s fiscal structure. The self-assessment system recognizes the vital role of taxpayers in ensuring tax compliance and contribution. However, significant challenges, such as tax evasion, late payments, and incidents of incomplete payments, highlight the need to understand more deeply the factors that influence tax compliance. In addition, tax brevet training (PBP) is considered strategic to improve tax understanding and compliance, although accounting students’ interest in this program is not optimal. This study explores the moderating role of accounting literacy in the relationship between economic and quality motivation and its impact on accounting students’ interest in joining the PBP program. 200 data were collected using a quantitative approach through a questionnaire survey distributed to accounting students in Yogyakarta through Google Forms. Variable ratings were conducted using a Likert scale, while data analysis used Partial Least Squares Structural Equation Modeling (PLS-SEM). The study results show that both quality motivation and economic motivation significantly affect accounting students’ interest in participating in the PBP program. However, accounting literacy negatively moderates the effect of motivation on student interest. Furthermore, accounting literacy has no significant influence on increasing the impact of economic motivation on interest in joining the tax brevet. Based on the R Square test results, the effect of quality motivation and economic motivation moderated by accounting literacy has a moderate effect on accounting students’ interest in joining the PBP program, with a value of 0.682.
Pengaruh Akuntabilitas, Time Pressure Dan Pemahaman Sistem Informasi terhadap Kualitas Audit dengan Due Professional Care sebagai Variabel Intervening
Authors: Silvia Riska , Hanum Zulia
Published: November 2024

The study aims to examine and assess how comprehension of accountability, time pressure, and understanding of information systems affect audit quality, with due professional care acting as a mediator. It employs an associative approach, utilizing primary data obtained through distributing questionnaires to 173 auditors employed at a Public Accounting Office in Medan City. Sample determination followed the Slovin formula. Data analysis involved outer model analysis, inner model analysis, and hypothesis testing using Partial Least Squares (PLS) software version 4.1.0.2. The findings are as follows: (1) Accountability doesn't significantly impact Audit Quality; (2) Accountability significantly impacts Due Professional Care; (3) Time Pressure significantly influences Audit Quality; (4) Time Pressure significantly affects Due Professional Care; (5) Understanding Information Systems significantly impacts Audit Quality; (6) Understanding Information Systems significantly affects Due Professional Care; (7) Due Professional Care significantly impacts Audit Quality; (8) Accountability's impact on Audit Quality through Due Professional Care is not significant; (9) Time Pressure's influence on Audit Quality through Due Professional Care is significant; and (10) Understanding Information Systems' effect on Audit Quality through Due Professional Care is significant.
Evaluasi Implementasi Program Pengungkapan Sukarela (PPS) pada KPP Pratama Jakarta Tambora
Authors: Putri Indah Yuliana , Rosid Arifin
Published: November 2024

Tax revenue is still the most important source of income in Indonesia, it can be seen that taxes contribute 80% of the total state revenue in 2023. One policy that is widely used by the state to raise state revenue is the tax amnesty policy. Indonesia has implemented several tax amnesty policies, the Voluntary Disclosure Program is the latest tax amnesty policy implemented in Indonesia. This study aims to evaluate the implementation of the Voluntary Disclosure Program (VDP) for Individual Taxpayers at KPP Pratama Jakarta Tambora. The results of this evaluation are expected to be input for the Directorate General of Taxes in making future tax amnesty policies. This research uses descriptive qualitative method based on the OECD evaluation criteria framework to evaluate PPS. The data used in this research is primary data obtained from interviews with the Head of Office, three Account Representatives, and a Tax Extension Supervisor. In addition, this study also uses secondary data from the Directorate General of Taxes (DGT). The result of this research is that PPS succeeds in optimizing tax revenue, broadening the tax base, and creating compliance in the short term, but PPS does not succeed in creating taxpayer voluntary compliance in the long term. It is hoped that in the future the government will not implement tax amnesty programs too often and tax amnesty policies should be followed by law enforcement in order to create sustainable compliance.
Pengaruh Investment Opportunity Set dan Profitability terhadap Earnings Quality
Authors: Yuniar Gading Tio , Andayani Sari
Published: November 2024

This research on manufacturing firms listed on the Indonesia Stock Exchange in 2020-2022 aims to test the investment opportunity set, and profitability then see its effect on earnings quality. The quantitative method was chosen and applied in this paper. The research data comes from secondary data collected from the annual financial statements of the companies studied. The purposive sampling technique is used in sampling in this study. After the criteria were determined, a sample of 82 companies over three years was collected, resulting in a total of 246 data. SPSS 26 software was used to apply the multiple linear regression analysis technique. This research shows that investment opportunity set affects earnings quality positively and significantly and profitability affects earnings quality negatively.
Strategi Penerapan dan Implementasi Pembiayaan Murabahah di UPK Eks-PNPM Kabupaten Pidie
Authors: Rahmad Rahmad , Wahid Nazaruddin A , Yusuf Muhammad Yasir
Published: November 2024

This research aims to examine the application of murabahah financing in the former PNPM Unit of Kabupaten Pidie and evaluate the implementation of Sharia economic principles in murabahah financing. It is a qualitative-normative field study focusing on the implementation of murabahah financing in UPK Kabupaten Pidie. The normative approach is employed to formulate proportional legal concepts in murabahah financing, while the juridical approach analyzes relevant legal regulations. The historical approach investigates the concept of murabahah by past Islamic jurists, and the empirical approach analyzes the implementation of murabahah financing in UPK as well as its underlying factors. The research findings reveal that the application of murabahah in UPK Eks-PNPM Kabupaten Pidie does not reflect a commitment to building an economy aligned with Sharia principles. In practice, murabahah is not used as a financing tool prioritizing transparency, where the presence of goods and profit margins should be clearly stated. UPK Eks-PNPM should take initiatives to realize a murabahah model that aligns with Sharia principles, as part of efforts to promote economic justice and Islamic business ethics. Overall, the implementation of Sharia economic principles in murabahah financing at UPK Eks-PNPM not only ensures Sharia-compliant financial systems but also contributes to comprehensive community empowerment. By emphasizing Islamic values in every aspect of economic activities, UPK Eks-PNPM establishes a sustainable model in line with the principles of social and economic justice in Islam.
Faktor Determinan Return on Asset pada Perusahaan Otomotif Yang Terdaftar di Bursa Efek Indonesia
Authors: Pulungan Khairul Anwar , Irsan Muhammad , Farisi Salman
Published: November 2024

Financial performance serves as information for investors and policymakers who support the implementation of company operations. Financial performance can be measured using financial ratios. This research aims to (1) find out and analyse the effect of the Current Ratio on Return on Asset, (2) know and analyse the effect of Debt to Assets Ratio on Return on Asset, (3) determine and analyse the effect of Total Asset Turnover on Return on Asset. This study uses a sample of automotive sub-sector companies listed on the IDX during the period 2016-2022. There are 12 state-owned companies listed on the IDX. A total of 9 automotive subsector companies were used as samples in this study. The sampling technique used in this research is purposive sampling. Data collection techniques use documentation techniques with secondary data. Data analysis technique The results showed that the Current Ratio (CR) variable partially did not have a significant effect on Return on Assets (ROA). The current Ratio (CR) variable partially has no significant effect on Return on Asset (ROA). The debt to asset ratio (DAR) variable is partially variable and has a negative and significant effect on return on asset (ROA). Variable Total Asset Turnover (TATO) partially has a positive and significant effect on Return on Asset (ROA). Based on the F test, the obtained variable Current Ratio (CR), Debt to Asset Ratio (DAR), and Total Asset Turnover (TATO) variables simultaneously have a significant effect on Return on Asset (ROA) have a significant effect on Return on Asset (ROA).
Systematic Literature Review: Menilik Multi Aspek Implementasi Desentralisasi Fiskal Pemerintah Daerah
Authors: Zulkarnaini Zulkarnaini , Islahuddin Islahuddin , Abdullah Syukriy , Fahira Afra
Published: November 2024

New Public Governance (NPG) dalam lingkup pemerintahan sebagai salah satu praktik sektor publik telah berubah sejak 2 (dua) dekade terakhir. Fenomena tersebut telah memberikan pengaruh yang signifikan pada berbagai aspek sistem pemerintahan daerah yang diakibatkan oleh reformasi Sistem Desentralisasi Fiskal (SDF). Dalam pelaksanaannya, SDF menjadi pijakan pemerintah daerah dalam menetapkan program anggaran atas dasar pelimpahan wewenang dan kekuasaan  dari pemerintah pusat. Dampak pelaksanaan yang meliputi multi aspek seperti tata kelola administrasi, tata kelola keuangan, pelayanan publik dan interkoneksi pemerintah pusat dan daerah, telah merefleksikan kebebasan pemerintah daerah yang sebenarnya. Permasalahan tata kelola administrasi publik memiliki dampak yang dominan dibandingkan aspek lainnya, sehingga persoalan ini menjadi penciri kompleksnya permasalahan internal daerah.
Analysis of Home-based Business Development Using a Green Business Approach to Increase Family Income
Authors: Munir Miftahul , Srikalimah Srikalimah
Published: November 2024

The development of home-based businesses using a green business approach is still rare due to a lack of understanding of the importance of environmental preservation and insufficient skills in processing natural resources. Home-based products using a green business approach involve businesses that prioritize environmental considerations from the selection of raw materials and production processes to creating products that do not harm the environment. In other words, the raw materials used are natural waste products that are processed and utilized to create economic value and increase family income. The purpose of this research is to examine the development of home-based green businesses in Gembleb and their impact on income levels. The researcher used qualitative methods, directly engaging in field observations and interviews with business owners. The results of this study show that developing environmentally friendly home-based businesses by utilizing natural raw materials can generate income for families and communities. However, protecting wildlife is not solely the responsibility of individual business owners but a shared responsibility for the benefit of both individuals and groups.
Determinants of Tax Avoidance: Evidance on Indonesian Financial Companies
Authors: Wulandari Sartika , Oktaviani Rachmawati Meita , Jaeni Jaeni
Published: November 2024

Tax avoidance by companies is a risky strategy that aims to minimize corporate taxes on pre-tax profits. This study aims to provide empirical evidence regarding the effect of audit committees, independent commissioners, liquidity, leverage, company size, and profitability on tax avoidance and examine differences in tax avoidance before and during the COVID-19 pandemic. The population in this study was financial sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Using a purposive sampling technique, data were obtained from 42 companies, so 168 observations were gained. The data analysis technique utilized EViews version 12. The results of this study demonstrated that while independent commissioners could suppress tax avoidance, another corporate governance proxy, i.e., the audit committee, did not affect tax avoidance. Furthermore, liquidity and firm size did not affect tax avoidance, whereas leverage and profitability positively affected tax avoidance. Before and during the COVID-19 pandemic, no difference between tax avoidance practices was visible.
Analysis of Intellectual Capital Research Trends: A Comprehensive Review of the Last Decade's Academic Literature
Authors: Rachmawati Rima , Abdul Halim Radhi , Arifian Andry , Cosa Kenneth , Abu Janine
Published: November 2024

This study examines the evolution of Intellectual Capital (IC) literature from 1997 to 2023 using Scopus. It employs a systematic literature review, integrating bibliometrics to analyze 790 studies. Findings reveal a marked increase in IC publications since 2004, identifying five IC sub-dimensions: human, structural, organizational, process, and relational/social customer capital. The study emphasizes IC’s role in innovation and value creation. It concludes that IC is crucial in modern business, linking it to company performance and wealth creation. Future research should explore IC's specific aspects and impact on organizational digital transformation.
Perceptions of Faculty and Students in Online Learning: Lessons From the COVID-19 Pandemic
Authors: Sarma Sumita , Attaran Sharmin , Attaran Mohsen
Published: November 2024

The COVID-19 pandemic significantly changed how universities provide education -- teachers switched to online teaching methods, while students quickly adapted to the online learning environment. This study adopts the Community of Inquiry (CoI) framework to examine differences in student and faculty perceptions of online learning due to the impact of the COVID-19 pandemic. Student and faculty perceptions can be used to evaluate and ultimately improve the quality of education. This study used survey methods and data collection instruments with a Likert scale sample of 150 students and 150 faculty from a US university. This study’s results indicate a significant difference between perceptions of pedagogy, technology challenges, and difficulties in online Zoom courses. Furthermore, the authors provide practical implications for educators and administrators to navigate the rapid growth in online learning.
Eelgrass habitat structure affects epifaunal biodiversity and community composition but not the distribution of functional traits among taxa
Authors: Koehler KS , Hovel KA
Published: November 2024

Habitat structure strongly influences faunal assemblages, but the relative roles of structural characteristics across different spatial scales in driving community structure and composition are not well understood. In this study, we extensively sampled a Southern California eelgrass Zostera marina L. seascape to determine which aspects of seagrass habitat structure exert the greatest influence on epifaunal density, diversity, community composition, and functional trait distribution. We use generalized linear models, generalized additive models, distance-based redundancy analysis, and fourth-corner analysis of trait distribution to model the relationships between epifaunal communities and features of eelgrass seascapes at microhabitat scales (e.g. shoot and epiphyte biomass) and patch scales (e.g. patch area, distance to edge, and percent eelgrass cover). We found that total epifaunal density and diversity were most strongly correlated with eelgrass shoot biomass and weakly correlated with patch area and eelgrass percent cover. Distance to the nearest patch edge explained very little of the variability in epifaunal density and diversity. In contrast, community taxonomic composition was most strongly driven by local shoot density and the availability of eelgrass habitat at larger scales as measured by the percent of eelgrass cover in the surrounding seascape. We found no evidence for effects of eelgrass habitat structure at any scale on epifaunal community functional composition. Our results demonstrate that epifaunal communities are influenced more by the amount of seagrass habitat than its configuration, but that the scale at which the amount of habitat is relevant depends on the community characteristic in question.
COMPARISON OF TRIETHANOLAMINE (TEA) AND ETHYL VINYL ACETATE (EVA) AS FLOW IMPROVERS OF CRUDE OIL.
Authors:   P.O.Box 7704, Aba Abia State, Nigeria. Chemical Engineering Department Federal University of Technology, Owerri, Imo State, Nigeria, Japheth Chidiamara Igwe
Published: November 2024

This research presents a study on the comparative analysis of the efficiencies of triethanolamine (TEA) and ethylvinylacetate (EVA) as flow improvers for crude oil transport. Varied concentrations (by volume percentage) of 0%, 0.025%, 0.05%, 0.1%, 0.2%, 0.4% and 1% of triethanolamine were introduced into separate but same quantities of crude oil and stirred. The viscosity and pour points were monitored at varied temperatures (30oC, 40oC, 50oC, 60oC, 70oC) to ascertain optimum concentration and temperature of best flow improvement with that of zero concentration serving as control. Similar thing was done with EVA at same conditions. TEA and EVA both drastically dropped viscosity of the crude close to what temperature alone could offer but rose immediately after the minimum concentration of 0.025% with EVA and TEA on further diluent addition. TEA viscosity rose steeply and later tended towards a constant viscosity. This was also the trend with EVA, but it rose gently unlike TEA at increased concentration of the additive. Using room temperature (30oC) for the two additives (TEA and EVA) as reference point at 0.025% concentration of each to the same volume of crude oil, TEA gave a minimum viscosity of 0.1124centistokes and EVA gave 0.1184centistokes. Similar trend was also observed at the apex temperature (70oC) at 0.025% concentration (TEA viscosity = 0.0997centistokes and EVA = 0.1015centistokes). In the end, TEA was observed to be better than EVA although EVA has its own relative advantage especially at higher temperatures and concentrations. Higher temperature from 40oC and above degraded TEA but not EVA, as a result was inhibitory to the reverse rise in viscosity in TEA. Hence, having established TEA and EVA as good drag reducing agents, the additives if used in the proper calculated quantities will act optimally in improving crude oil transport. Outcome of this research will find application in our oil and gas industry where challenges in crude oil transport has been overwhelming as a result of wax formations in the pipelines.
Analisis Teknis dan Keekonomian Sistem Hibrida Pada Pelayanan Kelistrikan Pulau Rhun
Authors: Yogasara Adams , Maulana Rinaldi , Adi Tri Wahyu
Published: November 2024

Indonesia, as the largest archipelagic country, faces significant challenges in providing consistent electricity to its numerous isolated microgrids, many of which rely on diesel generators. The limited operational hours of these systems hinder economic growth, especially in remote regions like Rhun Island. This research aimed to develop an optimized hybrid power system integrating photovoltaic (PV) panels and Battery Energy Storage Systems (BESS) to extend electricity availability and reduce reliance on fossil fuels. Using simulation tools such as PVsyst and HOMER Pro, the study evaluated various configurations to identify the most cost-efficient and sustainable solution. Additionally, Demand Side Management (DSM) strategies, including peak clipping and load shifting, were applied to further optimize the system's performance and reduce operational costs. The findings demonstrated that the hybrid system significantly decreased the Levelized Cost of Energy (LCOE) to $0.431/kWh compared to a diesel-only system. Furthermore, the renewable energy fraction increased to 81.7%, contributing to Indonesia's energy transition goals. This research offers a replicable model for other small islands, promoting sustainable energy solutions and supporting local economic development by ensuring a stable 24-hour power supply. The implications suggest that adopting hybrid systems with DSM can accelerate energy equity and environmental sustainability in remote areas.
Analisis Potensi Daya Listrik PLTS Atap di Gedung K4 Universitas Negeri Surabaya
Authors: Wardani Ayusta Lukita , Aribowo Widi , Widiyartono Mahendra , Rahmadian Reza , Hermawan Aditya Chandra , Laksmi B Nur Vidia
Published: November 2024

In order to utilize the potential of solar energy and support the government in its energy transition efforts and achieve Net Zero Emissions, it is necessary to utilize solar power plants more massively. One thing that can be done is the installation of solar panels on the roof of a building called Rooftop PLTS. This rooftop PLTS is designed on the roof of the K4 Unesa building with an ongrid system because lecture activities only exist from morning to evening. Research conducted to analyze the potential of electrical energy on the roof of the K4 building using OpenSolar software. From the simulation results, the roof of the K4 building can be designed to install 70 solar panels with the LR4-72HPH-450M type and 5 Goodwe GW5K-DT type inverters which can produce 35,478 kWh per year with a PLTS capacity of 31,500 Wp. From the shadow simulation results, it is found that the selected location is optimal because there are no shadows of other buildings, trees or shadows from the solar panels themselves. Then from the POA analysis, it is found that between April to September has a relatively large amount of generation while in February the lowest energy is generated.
Ageism and Sexism in Films with Older People as the Lead
Authors: Chonody Jill , Perez Crystina , Fillmore Quinn , McGuinness Matthew
Published: November 2024

Examination of ageism and sexism in films can reveal aspects of cultural norms and values. Utilizing content analysis, representations of older people who were the lead in a film were analyzed from a 20-year time frame. Forty-six characters from 28 US and UK films were evaluated employing a screening tool based on five ageism scales. Results indicated that positive stereotypes were found more often, particularly for female leads. Portrayals largely represented a model of “successful aging;” that is, active and without significant health issues. Consistent with past research, women were underrepresented, and people of color and members of the LGBTQ+ community were nearly absent, substantiating continued marginalization in film. This study also adds to the substantiative literature by demonstrating that while films perpetuate the neoliberal pressure to maintain middle-age health standards, some shifts toward a more balanced portrayal of older adulthood are occurring. As many countries experience an aging of the population, pressure from the “silver economy” may challenge ageist presentations in film, including the double standard of aging.
EL PENSAMIENTO CREATIVO COMO HERRAMIENTA DIDÁCTICA EN LA EDUCACIÓN SUPERIOR
Authors: Bohórquez Martínez Nohora
Published: November 2024

Para nadie es un secreto que el mundo en constante evolución ha exigido a los estamentos educativos replantear sus modelos de enseñanza y adaptar los alcances tecnológicos a la realidad de los diferentes contextos, de manera que los futuros profesionales sean competentes en su desempeño y aporten a la sociedad.
INNOVANDO EN EDUCACIÓN SUPERIOR
Authors: Correa Estupiñán Deissy Johana
Published: November 2024

Las instituciones de Educación Superior buscan formar a profesionales, que aporten al crecimiento de su comunidad en aspectos como el económico promover el desarrollo social sostenible y sustentable, como personas éticas, íntegras y humanistas. El objetivo no se reduce a transmitir conocimientos sino promover el desarrollo del intelecto que contribuya a dar soluciones a una necesidad o problemática del país, y para ello es necesario la actualización continua curricular, dando mayor énfasis en la formación de investigadores, promover y acompañar la internacionalización de la educación, pero sobre todo debemos continuar propiciando la innovación al interior de las universidades (Juárez de Amaya, 2017). Los docentes-investigadores, tienen la oportunidad de estimular el pensamiento innovador de los alumnos, con el fin que transformen la educación, que generen y guíen proyectos que impacten en el avance de las regiones y del país.
ANÁLISIS INGENIERIL DEL CONTROL DE PÉRDIDAS NO TÉCNICAS EN LA DISTRIBUCIÓN DE ENERGÍA ELÉCTRICA EN COLOMBIA
Authors: Sánchez Mojica Karla Yohana
Published: November 2024

En el contexto de la distribución de energía eléctrica, las pérdidas no técnicas se refieren a la electricidad que se pierde debido a razones que no están relacionadas con fallas físicas en el sistema eléctrico [1]. Estas pérdidas pueden ocurrir en diversas etapas del proceso de distribución y pueden ser el resultado de actividades fraudulentas, errores en la facturación, problemas de gestión o gobernanza del servicio en Colombia.
Optimization of sound absorption of recycled Nylon fibrous materials
Authors: Biboud Julien , Elkoun Saïd , Panneton Raymond
Published: November 2024

A semi-empirical model for the assessment and an optimization procedure of the sound absorption coefficient of compressed nonwoven fibrous materials made from recycled Nylon fibers (RNF) is developed. In general, the prediction of the sound absorption properties of materials requires the measurement of non-acoustic parameters by specialized characterization tools that are not always within reach of most laboratories. The objective of the proposed model is to establish empirical relationships between these non-acoustic parameters and the bulk density of RNF materials. These empirical relationships are then substituted into a conventional acoustic model for porous materials, namely, the model of Johnson-Champoux-Allard. The proposed model accurately predicts the sound absorption coefficients of compressed RNF materials based solely on bulk density, thickness, and frequency. This prediction is validated through impedance tube measurements. Moreover, the model is used with a proposed optimization producedure to identify the ideal density and thickness for maximum sound absorption at a specific frequency. Impedance tube measurements on optimized configurations confirm the effectiveness of this optimization process.
In vivo evaluation of an adaptive resuscitation controller using whole blood and crystalloid infusates for hemorrhagic shock
Authors: Snider Eric J. , Vega Saul J. , Nessen I. Amy , Hernandez Torres Sofia I. , Salazar Sophia , Berard David , Salinas Jose
Published: November 2024

Introduction

Hemorrhage remains the leading cause of preventable death on the battlefield. The most effective means to increase survivability is early hemorrhage control and fluid resuscitation. Unfortunately, fluid resuscitation requires constant adjustments to ensure casualty is properly managed, which is often not feasible in the pre-hospital setting. In this study, we showed how an adaptive closed-loop controller for hemorrhage resuscitation can be used to automate hemodynamic management using a swine hemorrhagic shock injury model.

Methods

The adaptive resuscitation controller (ARC) was previously developed to track pressure–volume responsiveness in real time and adjust its infusion rate to reach the target mean arterial pressure (MAP). Swine while maintained under a surgical plane of anesthesia and analgesia underwent a splenectomy, followed by two hemorrhage and resuscitation events. For the first resuscitation event, hemorrhage was induced to reduce the MAP to 35 mmHg until arterial lactate reached 4 mmol/L. The ARC system then infused whole blood (WB) to reach the target MAP and maintained the subject using crystalloids for 120 min. For the second resuscitation event, the subjects were hemorrhaged again but resuscitated using only crystalloid infusion to reach the target MAP and 120-min maintenance.

Results

The ARC was effective at WB resuscitation, reaching the target MAP in 2.0 ± 1.0 min. The median performance error was 1.1% ± 4.6%, and target overshoot was 14.4% ± 7.0% of the target MAP. The ARC maintained all animals throughout the 120 min maintenance period. For the second crystalloid-based resuscitation, ARC required a longer time to reach the target MAP, at an average rise time of 4.3 ± 4.0 min. However, target overshoot was reduced to 8.4% ± 7.3% of the target MAP. Much higher flow rates were required to maintain the target MAP during the second resuscitation event than during the first resuscitation event.

Discussion

The ARC was able to rapidly reach and maintain the target MAP effectively. However, this sometimes required large volumes of fluid as the ARC’s only goal was to reach the target MAP. Further clinical insight is needed regarding the preferred aggression level to achieve the target MAP. In conclusion, the ARC was successful in its programmed objective of reaching and maintaining the target MAP for extended periods of time in vivo, a critical next step toward improving hemorrhage treatment in the pre-hospital environment.
Treatment of sugarcane vinasse in AnMBR and UASB: process performance and microbial community comparison
Authors: Bueno Beatriz Egerland , Garcia Rea Victor S. , Saia Flávia Talarico , Gregoracci Gustavo Bueno , Dacanal Gustavo , van Lier J. B. , Zaiat Marcelo
Published: November 2024

Vinasse is a by-product of sugarcane processing which is often used in fertigation; however, the direct use of vinasse harms the environment and reduces soil productivity due to its physicochemical properties. Anaerobic digestion (AD) offers an alternative to mitigate part of the negative effects. Anaerobic high-rate reactors, which mainly rely on sludge granulation, are mostly used in AD of vinasse wastewater. However, the composition of vinasse such as high concentration of solids and organic matter, high salinity, low pH, and high concentrations of sulfate, affect granule formation, leading to sludge washout. Anaerobic membrane bioreactors (AnMBR) present an alternative for vinasse treatment, eliminating the need for sludge granulation and producing a nutrient-rich effluent with minimal residual organics and no suspended solids. Research on sugarcane vinasse treatment using AnMBRs is limited. Most studies have employed submerged internal membrane modules, highlighting the need for further research with different reactor configurations to enhance process performance. In this study, an AnMBR equipped with an external inside-out crossflow ultrafiltration membrane was compared to an upflow anaerobic sludge blanket (UASB) reactor for the treatment of sugarcane vinasse. At a volumetric organic loading rate of up to 6 g COD. L-1.d-1, the UASB reactor reached 75% ± 7% of COD removal efficiency whereas the AnMBR generated a solids-free effluent and reached 88% ± 2% of COD removal efficiency. Microorganisms such as Clostridia, Bacteroidia, Mesotaga, Syner-01, Dehalococcoidia, Bacteroidia-DMER64, and Methanolinea were found as the most abundant. The results highlight the AnMBR potential as an effective alternative for treating sugarcane vinasse while overcoming the challenges posed by unsatisfactory sludge granulation.
Influence depth of highway subgrade under heavy vehicle loads based on a theoretical model
Authors: Li Yuexiang , Du Yefeng , Liu Lemin , Zhang Jianliang , Hao Jianwen , Zhang Xiaoning , Jin Qing , Tian Changjin , Li Xiangyang , Zhang Xu
Published: November 2024

A three-dimensional dynamic model of vehicle-road-unsaturated subgrade coupling is established. The semi-analytical and numerical solutions of three-dimensional dynamic response of highway subgrade under vehicle load are presented for the first time. Then, the accuracy of the theoretical model is verified by the field measurement data. Finally, the spatial distribution of dynamic stress and depth of working zone under different influencing factors are studied, and the calculation model of depth of working zone of highway subgrade is proposed. The results show that the dynamic stresses, σx, σy, σz, and τxz increase significantly with the increase of vehicle axle load and decrease significantly with the increase of road thickness under the same subgrade depth. In addition, with the increase of axle load and the decrease of road thickness, the peak values of dynamic stress σx, σy, σz, and τxz decrease more obviously along the depth of roadbed. In the process of vehicle movement, the traditional subgrade working area can be divided into a sensitive area and an influence area of dynamic load. The depth of these two areas is positively correlated with the axle load of the vehicle and negatively correlated with the thickness of the road surface. The advantage of the model in this paper is that the semi-analytical solution of the total stress component of the soil element in the course of traffic load is given.
Thyroid hormones and prognosis in adults with status epilepticus: a retrospective study
Authors: Fu Jie , Chen Xiu , Li Jinglun , Peng Lilei
Published: November 2024

Objectives

Thyroid hormone levels have been indicated to be associated with the functional outcome in critical illness. However, the studies on thyroid hormones and status epilepticus (SE) are rare. This study aimed to evaluate the predictive value of serum thyroid hormone levels on admission for unfavorable outcome in adult patients with SE.

Methods

We investigated and validated the predictive value of serum thyroid hormone levels on admission for the prognosis of adult SE patients. We extracted the clinical information and outcomes of patients. Modified Rankin scale (mRS) scores were applied to assess the patients’ functional outcome, and mortality at 30 days after SE onset was identified. Serum levels of thyroid hormones including free thyroxin (FT4), free triiodothyronine (FT3) and thyroid-stimulating hormone (TSH) were detected on admission.

Results

We first analyzed the discovery cohort of 87 patients with SE. We found that 35.6% (31/87) of the patients had a poor outcome at discharge, and 18.4% (16/87) of the patients died during hospital stay and at 30-day follow up. The serum FT3 levels in the non-survivors group were significantly lower than those in the survivors group. Low T3 syndrome occurred in 29.9% (26/87) of SE cases and patients with low T3 syndrome were more likely to have unfavorable outcomes. Furthermore, we observed similar results in the external cohort, which validated our findings.

Conclusions

Serum FT3 levels measured on admission are independently associated with 30-day mortality in SE patients. Additionally, low T3 syndrome may be a promising candidate for predicting SE prognosis.
Global burden of type 2 diabetes mellitus from 1990 to 2021, with projections of prevalence to 2044: a systematic analysis across SDI levels for the global burden of disease study 2021
Authors: He Ke-Jie , Wang Haitao , Xu Jianguang , Gong Guoyu , Liu Xu , Guan Huiting
Published: November 2024

Background

We aimed to assess temporal trends in type 2 diabetes mellitus (T2DM)-related deaths and disability-adjusted life years (DALYs) at global and cross-social demographic index (SDI) levels, using data from the Global Burden of Disease (GBD) in 2021.

Methods

We used geospatial mapping to visualize the global distribution of T2DM-related mortality and DALYs in 2021. Joinpoint regression assessed annual and average percent changes in DALYs and deaths from 1990 to 2021 across SDI regions. Age-period-cohort modeling examined the effects of age, period, and cohort on trends. Decomposition analysis evaluated the impact of population growth, aging, and epidemiological changes on DALY trends. A stratified projection forecasted future T2DM burden by age and sex from 2020 to 2044.

Results

T2DM-related mortality and DALYs were highest in low-SDI regions. Globally, T2DM-related deaths and DALYs have increased, with the most rapid rise in low and low-middle SDI regions, driven by population growth and epidemiological shifts. High-SDI countries showed a slower increase in DALYs, influenced more by aging. Age-period-cohort analysis indicated higher DALY rates in later birth cohorts and recent periods, especially in high-SDI regions. Future projections show a significant increase in the 70-74 age group and a gradual rise in other age groups.

Conclusion

The burden of T2DM is projected to continue increasing, especially in low-SDI and low-middle SDI regions, where population growth and epidemiological shifts are the main contributors. This underscores the need for targeted, region-specific healthcare policies, preventive strategies, and age-specific interventions to address the increasing T2DM burden globally.
Personalized cancer vaccine design using AI-powered technologies
Authors: Kumar Anant , Dixit Shriniket , Srinivasan Kathiravan , M Dinakaran , Vincent P. M. Durai Raj
Published: November 2024

Immunotherapy has ushered in a new era of cancer treatment, yet cancer remains a leading cause of global mortality. Among various therapeutic strategies, cancer vaccines have shown promise by activating the immune system to specifically target cancer cells. While current cancer vaccines are primarily prophylactic, advancements in targeting tumor-associated antigens (TAAs) and neoantigens have paved the way for therapeutic vaccines. The integration of artificial intelligence (AI) into cancer vaccine development is revolutionizing the field by enhancing various aspect of design and delivery. This review explores how AI facilitates precise epitope design, optimizes mRNA and DNA vaccine instructions, and enables personalized vaccine strategies by predicting patient responses. By utilizing AI technologies, researchers can navigate complex biological datasets and uncover novel therapeutic targets, thereby improving the precision and efficacy of cancer vaccines. Despite the promise of AI-powered cancer vaccines, significant challenges remain, such as tumor heterogeneity and genetic variability, which can limit the effectiveness of neoantigen prediction. Moreover, ethical and regulatory concerns surrounding data privacy and algorithmic bias must be addressed to ensure responsible AI deployment. The future of cancer vaccine development lies in the seamless integration of AI to create personalized immunotherapies that offer targeted and effective cancer treatments. This review underscores the importance of interdisciplinary collaboration and innovation in overcoming these challenges and advancing cancer vaccine development.
Epigenetic mechanisms of alveolar macrophage activation in chemical-induced acute lung injury
Authors: Ahmad Shama , Nasser Wesam , Ahmad Aftab
Published: November 2024

Airways, alveoli and the pulmonary tissues are the most vulnerable to the external environment including occasional deliberate or accidental exposure to highly toxic chemical gases. However, there are many effective protective mechanisms that maintain the integrity of the pulmonary tissues and preserve lung function. Alveolar macrophages form the first line of defense against any pathogen or chemical/reactant that crosses the airway mucociliary barrier and reaches the alveolar region. Resident alveolar macrophages are activated or circulating monocytes infiltrate the airspace to contribute towards inflammatory or reparative responses. Studies on response of alveolar macrophages to noxious stimuli are rapidly emerging and alveolar macrophage are also being sought as therapeutic target. Here such studies have been reviewed and put together for a better understanding of the role pulmonary macrophages in general and alveolar macrophage in particular play in the pathogenesis of disease caused by chemical induced acute lung injury.
Response of tidal dynamics and shear fronts to topographic changes in the Yellow River Delta
Authors: Dong Fengjiao , Han Shuzong , Su Hanxiang , Wu Dexing , Liang Xiaohong
Published: November 2024

In recent years, the position of the Yellow River Estuary (YRE) entrance has changed frequently, and human activities such as land reclamation have contributed to the transformation of the deltaic topography. These combined factors have resulted in altered hydrodynamics and tidal shear fronts (TSFs) in the surrounding sea area. However, there are few studies on the characteristics of the TSFs before and after diversion, so this paper establishes a hydrodynamic model based on the Finite Volume Coastal Ocean Model (FVCOM) for the years 2005, 2014, and 2020 and analyzes the characteristics of the changes in the tidal currents and the TSFs before and after diversion and the long-term evolution trends. The results reveal that the M2 amphidromic point near the YRE shifted eastward by 4.9 km from 2005 to 2014 and migrated southeastward by 6.8 km between 2014 and 2020. Additionally, significant changes were observed in the maximum and residual currents within the active mouth (AM), the old Qing 8 (Q8) channel, the old QingShuiGou (QSG) channel, and the southeastern region. Notably, the residual currents exhibit vertical fronts with substantial current velocity differences across the slopes. After the diversion of the YRE, the northern TSFs disappeared. The TSFs in the AM gradually shifted landward, while the TSFs in the southeastern region shifted offshore. In the vertical direction, the frontal centerlines of the TSFs gradually moved offshore from top to bottom. The intensity of the TSFs at the same latitude was positively correlated with the offshore distance. Generally, steeper slopes were associated with larger bottom stress gradients, which in turn corresponded to stronger TSFs.
The effects of disease lesions and amoxicillin treatment on the physiology of SCTLD-affected corals
Authors: Neely Karen L. , Whitehead Robert F. , Dobler Michelle A.
Published: November 2024

Metrics of coral physiology can be used to identify changes in coral health due to environmental stressors or management actions. One of the most unprecedented stressors to Caribbean corals is the spread of stony coral tissue loss disease (SCTLD), which also resulted in the novel management action of in-water amoxicillin treatments on active disease lesions. Though highly effective at halting lesions and preventing coral mortality, possible unintended consequences of topical application of amoxicillin to coral tissue were unknown. We used in-water instrumentation to measure and compare photosynthesis (P), respiration (R), P/R ratios, and calcification of corals that were visually healthy, actively diseased, and diseased but treated with amoxicillin paste. Measurements occurred across three time points and two species – Orbicella faveolata and Montastraea cavernosa. Across all metrics, treatment type did not cause significant differences, indicating that neither SCTLD lesions nor amoxicillin treatments impacted the physiology of adjacent tissues. There were significant variations among time points, which may have resulted from changes to coral health across the reef, variations due to environmental variables, or other unknown factors. We suggest that physiological metrics could be an interesting way to fate track coral health across short- and long-term timeframes. We also conclude that amoxicillin treatments as a tool to halt SCTLD are not detrimental to respiration, photosynthesis, or calcification rates of adult corals.