bluuebunny/crossref_metadata_2025 huggingface dataset:
Advanced Artificial Intelligence Model for Financial Accounting Transformation Based on Enterprise Unstructured Text Data
Authors: Wei Lin , Yu Hanyue , Li Bin
Published: December 2022

As an essential communication medium, the internet brings the freedom and convenience of publishing, transmitting, and acquiring information. At the same time, the problems caused by various kinds of information that endanger social stability and involve the vital interests of the country are also increasingly emerging. The traditional network supervision method can no longer adapt to the continuous development of content security needs. Internet regulators, in the analysis of network data and the retrieval process, mainly focus on structured text data.
Ultrasonographic Changes in Transorbital Measurement of Optic Nerve Sheath Diameter in Magnesium Sulfate-Treated Severely Preeclamptic Patients
Authors: Rani Kanchan , Jain Payal , Bhogawar Sushil D. , Bhogawar Radhika S. , Prasad Mukesh Kumar , Choudhary Amit Kumar
Published: December 2022

Introduction:

Severe preeclampsia can lead to various complications including increased intracranial pressure (ICP) which can be catastrophic but difficult to detect because of variable nonspecific symptoms. Ultrasonography has been used as noninvasive measure to monitor optic nerve sheath diameter (ONSD) as a marker of raised ICP. Effect of MgSO4 on ICP can modify the management approach, need for additional monitoring, targeting hemodynamic goals, timing of delivery, and choice of anesthesia. We evaluated the effect of MgSO4 on raised ICP in severely preeclamptic patients using ultrasound-guided ONSD as a surrogate marker of ICP.

Methodology:

This prospective observational study was conducted after ethical committee approval and written informed consent from patients. Ultrasound-guided ONSD was measured and compared in 47 severe preeclamptic patients before and at 1 h, 4 h, 12 h, and 24 h after starting MgSO4 therapy. The analysis of data was done by one-way analysis of variance using Statistical Package for the Social Science.

Results:

Mean ONSD was 5.56 ± 0.30 mm in our study group. ONSD above 5.8 mm was seen in 17 (36.17%) patients and was considered as marker of raised ICP. There was a significant decrease in ONSD after 4 h of administration of MgSO4. No significant correlation was observed between mean arterial pressure, serum magnesium level, and ONSD.

Conclusion:

Ultrasound-guided ONSD measurement can be used as a quick, noninvasive bedside tool in severe preeclamptic patient on MgSO4 treatment as marker of ICP which help us in determining clinical severity, therapeutic response, and to decide further course of management.
Intrathecal Nalbuphine and Dexmedetomidine as Adjuvants to Bupivacaine versus Plain Bupivacaine for Orthopedic Surgeries under Subarachnoid Block
Authors: Nagaraj Bindu , Vinay B. R. , Vani N. V. , Dayananda V. P.
Published: December 2022

Background:

In long bone surgeries, the severity of pain is more, demanding good intraoperative anesthesia, and prolonged postoperative analgesia. This is achieved in spinal anesthesia with adjuvants to local anesthetics, which act synergistically.

Aims:

The aim of this study was to compare the efficacy of nalbuphine and dexmedetomidine as adjuvants to bupivacaine versus bupivacaine alone in lower limb orthopedic surgeries under the subarachnoid block (SAB).

Settings and Design:

This is a prospective, randomized, double-blind control study conducted on 60 patients belonging to the American Society of Anesthesiologists physical status Classes I and II, undergoing lower limb orthopedic surgeries under SAB.

Materials and Methods:

Sixty patients were divided into three groups by computer-generated randomization. Group A received 2.7 mL of 0.5% hyperbaric bupivacaine with 1.5 mg nalbuphine, Group B received 2.7 mL of 0.5% hyperbaric bupivacaine with 10 μg dexmedetomidine, and Group C received 2.7 mL of 0.5% hyperbaric bupivacaine with 0.5 mL of normal saline (total volume made to 3.2 mL in all groups with normal saline). Time of onset of block, duration of sensory, and motor blocks were noted. Changes in hemodynamic parameters, postoperative first rescue analgesia requirement, and side effects were recorded.

Statistical Analysis Used:

Data were analyzed using SPSS 22 version software. P < 0.05 was considered statistically significant.

Results:

There was no significant difference in the onset of sensory or motor blocks in the three groups. However, the time taken for regression of sensory block was longer in Group B that was statistically significant.

Conclusion:

Intrathecal dexmedetomidine acts as a better adjuvant with bupivacaine in providing quality anesthesia, prolonged sensory and motor block, and good postoperative analgesia with less incidence of adverse effects compared to nalbuphine and bupivacaine alone.
Evaluation of Glottic View and Intubation Conditions with Sniffing Position Using Three Different Pillow Heights during Direct Laryngoscopy
Authors: Vijayakumar Elizabeth Nishi , Ramachandran Srinivasan , Hiremath Vishwanath R. , Kuppusamy Sureshkumar , Shanmugam Balasubramanian , Dhamodharan Dinesh Babu
Published: December 2022

Background:

Limited studies are available for assessing the optimal pillow height for sniffing position to obtain the best glottic view during laryngoscopy and intubation in the Indian population.

Aims:

This study was designed to evaluate laryngoscopic view and intubation conditions in sniffing position using three different pillow heights (without a pillow, 4 cm, and 7 cm) during direct laryngoscopy.

Settings and Design:

This prospective analytical study was done in a tertiary care teaching institute.

Materials and Methods:

In 60 patients, direct laryngoscopy was performed in the sniffing position first without a pillow (0 cm), followed by a 4-cm pillow, and then a 7-cm pillow to assess the glottic view after administration of anesthesia. The laryngoscopic views were graded using the percentage of glottic opening (POGO) score and Cormack and Lehane (CL) grade. The pillow with the best laryngoscopic view was subsequently used to intubate the patient. Intubation difficulty was assessed by the Intubation Difficulty Score (IDS). The patient was followed up for 24 h postoperatively to evaluate postoperative complications due to intubation.

Statistical Analysis:

The categorical data were expressed in frequency and percentages and analyzed using the Chi-square test.

Results:

With a 4-cm pillow, there are a lower CL grade and a higher POGO score compared to views without a pillow and a 7-cm pillow which was statistically significant. There is a significantly lesser IDS score with a 4-cm pillow.

Conclusions:

The sniffing position with a 4-cm pillow provides a better laryngoscopic view and improved intubation condition than without a pillow and a 7-cm pillow in the study population.
Levosulpiride and Ramosetron for the Prevention of Postoperative Nausea and Vomiting in Laparoscopic Surgery
Authors: Ranjithkumar R. T. , Sholapur Imran , Bhat Ravi , Kumar C. Chandan
Published: December 2022

Background:

Postoperative nausea and vomiting (PONV) continues to be common complication of anesthesia and surgery in spite of availability of so many antiemetic drugs and regimens for prevention. This study compared Ramosetron and Levosulpiride in terms of efficacy for PONV prevention after laparoscopic surgery.

Aim:

To compare the efficacy of intravenous (i.v.) Levosulpiride 25 mg with i.v. Ramosetron 0.3 mg in preventing PONV.

Setting:

S. D. M. College of Medical Sciences and Hospital, Sattur, Dharwad from November 2018 to June 2020.

Design:

It is a prospective randomized double-blind study.

Statistical Analysis:

All the data were collected, tabulated, and expressed as mean ± standard deviation. Data were analyzed using IBM Statistical Package for the Social Sciences (SPSS 22.0 Evaluation version). Unpaired sample t-test and Chi-square test have been used for the quantitative and qualitative data, respectively. A P value of 0.05 was considered statistically insignificant.

Materials and Methods:

This prospective randomized, double-blind study was conducted in 200 patients undergoing laparoscopic surgery falling under the inclusion criteria are numbered and every nth patient selected by systemic random sampling procedure and allocated into two groups of 100 each, group Levosulpiride (Group L) and group Ramosetron (group R) study drugs givenwithin 30 min induction of anesthesia. Group L will receive LEVOSULPIRIDE 25 mg i.v. Group R will receive RAMOSETRON 0.3 mg i.v.

Results:

The incidence of vomiting in the Levosulpiride group and in the Ramosetron groupduring 0-4 h (20% vs. 30%, P = 0.1110), 4-8 h (4% vs. 5%, P = 0.7450), 8-12 h (5% vs. 4% P = 0.7210) and 12-24 h (0% vs. 0%). The incidence of nausea and overall PONV and the use of rescue antiemetic was not significantly different during all time intervals. The severity of nausea was not different between the two groups. Difference in the efficacy of Levosulpiride and Ramosetron was statistically insignificant (P > 0.05) in the prevention of PONV.

Conclusion:

Levosulpiride 25 mg or Ramosetron 0.3 mg given intravenously to prevent PONV inpatients undergoing elective laparoscopic surgery under general anesthesia are equally effective in controlling PONV.
Salivary MicroRNAs (miRNAs) Expression and its Implications as Biomarkers in Oral Cancer
Authors: Kumaran Jimsha V. , Ramesh Venkatapathy , Daniel Jonathan M.
Published: December 2022

Oral cancer is a major public health concern in Asian countries, with India alone contributing 34% of the global incidence. Oral squamous cell carcinoma (SCC) is the most common. Carcinogenesis is a complex process in the development and progression of cancer. Delay in oral cancer diagnosis remains one of the major causes of high morbidity and mortality. Non-invasive methods such as liquid biopsy are being explored as biomarkers in the body fluid of individuals affected by oral cancer. Small non-coding RNAs called microRNAs (miRNAs) regulate gene expression, which plays an important role in the pathogenesis of cancer. This short communication further enlightens the knowledge of miRNA and its implications for oral cancer.
Comparative Analysis of Autologous Blood Injection and Conservative Therapy for the Management of Chronic Temporomandibular Joint Dislocation
Authors: Shah Jigna S. , Joshi Kinjal , Jha Swati , Mathumathi A.
Published: December 2022

Aim:

To evaluate the efficacy, safety, and stability of TMJ autologous blood injection for the treatment of recurrent TMJ dislocation in an effort to standardize the procedure and compare it with the conservative management.

Materials and Methods:

Twenty patients diagnosed with chronic recurrent TMJ dislocation (complete/incomplete) were treated by conservative method, and five patients who did not respond to conservative therapy were treated by injections of autologous blood into the upper joint space and around the TMJ capsules.

Statistical Analysis Used:

Statistical analysis of collected data was done using SPSS version 23. The values were evaluated statistically with t-test and Kruskal–Wallis test for descriptive, intergroup, and intragroup comparison.

Results:

Hundred percent of successful outcome and required no further treatment at their 3-month follow-up in autologous blood injection.

Conclusion:

This procedure has proven to be safe, simple, and cost-effective for the treatment of chronic recurrent TMJ dislocation.
Evaluation of Diagnostic Efficacy of Improved Interproximal Program and Bitewing Program in Proximal Caries Detection- An Extraoral Radiographic Comparative Study
Authors: Naduvakattu Bilahari , Chatra Laxmikanth , Shenai Prasanth K , Ashir K R , Veerabhadrappa Suresh Kandagal , Shetty Devika
Published: December 2022

Background:

To look for an alternative to intraoral bitewing radiographs when the intraoral placement of film is not feasible or multiple teeth have to be screened.

Objectives:

A study to evaluate and compare the efficacy of improved interproximal and bitewing programs for detection of proximal caries Planmeca ProMax was conducted.

Materials and Methods:

Fifty patients who were screened for proximal caries and confirmed with intraoral bitewing radiography were subjected to improved interproximal program and bitewing program in Planmeca ProMax (Planmeca Oy, Helsinki, Finland) after obtaining informed consent. These radiographs were evaluated by three observers. Intra- and interclass correlation was done to check reliability of the observers, and ROC analysis was done to evaluate the diagnostic accuracy. Critical ratio analysis was done to know the significance.

Results:

Both improved interproximal program and bitewing programs have similar diagnostic efficacy. ROC curve area of improved interproximal program was 0.833 while bitewing program showed 0.878. Bitewing program showed specificity value of 76% compared to 67% in improved interproximal program while both were equally sensitive.

Conclusion:

Both bitewing program and improved interproximal program are highly sensitive in detecting proximal caries when compared to intraoral bitewing radiography which is still considered the gold standard in diagnosis of an interproximal caries.
A rare case of primary retroperitoneal extraovarian granulosa cell tumor
Authors: Menon A , Singla L , Pujari SG , Kantharia CV
Published: December 2022

Extraovarian granulosa cell tumors (GCTs) are rare neoplasms. They arise from the ectopic gonadal tissue along the embryonal route of genital ridge. We present a case of an extraovarian tumor in an elderly female who presented with lump in the abdomen occupying the pelvic region. She was operated and the mass was excised with intact capsule. Histopathology revealed the mass to be an adult granulosa cell tumor. Extraovarian granulosa cell tumors are very rare with only 13 such cases reported in literature to date. The present case is the largest primary retroperitoneal adult granulosa cell tumor reported till date.
Mersin’ de Yetişen Kefe Kimyonu (Laser trilobum) Meyvelerinden Elde Edilen Uçucu Yağın Kimyasal Bileşenleri
Authors: FERAHOĞLU Elif , KIRICI Saliha
Published: December 2022

Laser trilobum (L.) Borkh. Türkiye'nin bazı bölgelerinde doğal olarak yetişen çok yıllık otsu bir bitkidir. Kurutulmuş ve öğütülmüş meyveleri 'Kefe kimyonu' olarak adlandırılır. Besin elementleri yönünden zengin olan meyvelerinden uçucu yağ elde edilen kefe kimyonunun ülkemizde yetiştiriciliği yapılmamaktadır. Bu çalışma ile kefe kimyonu meyvelerinden elde edilen uçucu yağ miktarını ve bu uçucu yağların bileşenlerini belirlenmiştir.

Kefe kimyonu (Laser trilobum) bitkisi Mersin yöresinden temin edilmiş olup meyvelerinin uçucu yağı clevenger cihazı ile bileşenleri ise Gaz Kromatografisi ve Gaz Kromatografisi-Kütle Spektroskopisi yöntemiyle belirlenmiştir. Araştırma bulgularına göre bitkinin uçucu yağ oranı %4,4 olarak tespit edilmiş olup bu uçucu yağın ana bileşenlerini d-limonen ve peril aldehitin (toplam %95,36 oranında) oluşturduğu belirlenmiştir.
Endüstriyel kenevir (Cannabis sativa L.) tohumlarının çimlenme süresince yağ ve yağ asidi oranlarının değişimleri
Authors: AYGÜN Yusuf Ziya , MERT Mehmet
Published: December 2022

Bu çalışma endüstriyel kenevir tohumlarının çimlenmesi boyunca yağ oranı ve yağ asidi içeriklerinin değişimini incelemeyi amaçlamıştır. Kontrollü koşullarda çimlenen endüstriyel kenevir (Cannabis sativa L. çeşit Vezir-55) tohumlarından 0 (kontrol), 24, 48, 72 ve 96. saatlerde alınan örneklerden yağ elde edilerek yağ oranı ve yağ asidi içerikleri tayin edilmiştir. Behenik, lignoserik, linoleik, palmitik, gamma-linolenik asit oranları ve çoklu doymamış yağ oranları üzerine çimlenme saatlerinin etkisi istatistiksel olarak önemli bulunmuştur. Bu parametreler için en düşük ve yüksek değerler sırasıyla %0.22-0.35, %0.40-0.70, %47.33-49.11, %9.96-9.01, %1.29-1.61 ve %69.96-71.69 olarak tespit edilmiştir. Tohumdaki yağ oranı, araşidik, eykosapentaenoik, laurik, alfa-linolenik, margarik, miristik, oleik, palmitoleik, risinoleik, stearik asit oranları ve doymuş ve tekli doymamış yağ asitleri oranları ise çimlenme saatlerinden etkilenmemiştir. Çalışmada elde edilen değerlere göre çimlenme sırasında yağ asitleri oranlarında değişimler olduğu önceki çalışmalarla benzerlik gösterirken yağ asitlerinin tohum tarafından seçici kullanımı ve sentezlenmesinin bitki türüne göre farklılık gösterdiği sonucuna varılmıştır.
COVID-19 Hastalarının Sigara İçme Durumları ile Tiyol ve İskemik Modifiye Albumin Düzeyleri Arasındaki İlişkinin Değerlendirilmesi
Authors: EREN Funda , FIRAT OĞUZ Esra , NEŞELİOĞLU Salim , FIRAT Rıdvan , İNAN Osman , GEMCİOĞLU Emin , ŞAHİNER Enes , ATEŞ İhsan , EREL Özcan
Published: December 2022

Amaç: Sigara, solunum yolu enfeksiyonları, kronik obstrüktif akciğer hastalığı ve akciğer kanseri için hem başlaması hem de kötü prognozu için önemli bir risk faktörüdür. COVID-19'un ciddiyetinin sigara içme durumu ile ilişkisi hakkında net bir veri bulunmamaktadır. Bu çalışmada, COVID-19 hastalarından sigara içen, sigara içmeyen ve sigarayı bırakmış olanların tiyol ve İMA düzeylerinin değerlendirilmesi amaçlanmaktadır.

Gereç ve yöntem: COVID-19 tanısı alan 145 gönüllü hasta çalışmaya dahil edilmiştir. Bu hastalar kendi içinde sigara içmeyenler (grup 1, 49 hasta), sigara içenler (grup 2, 52 hasta), ve sigara içip bırakmış olanlar (grup 3, 44 hasta) olacak şekilde üç gruba ayrılmıştır. Hastalardan tiyol ve İMA düzeylerinin ölçümü için jelli biyokimya tüplerine venöz kan örnekleri alınmıştır. Tüm istatistiksel hesaplamalar SPSS yazılım programı kullanılarak yapılmıştır.

Bulgular: Gruplar karşılaştırıldığında grup 1 ile grup 3’ün ve grup 2 ile grup 3’ün tiyol düzeyleri arasında anlamlı fark bulunmuştur (sırasıyla, p= 0,021; p= 0,008). İMA düzeylerine bakıldığında da yine grup 1 ile grup 3’ün ve grup 2 ile grup 3’ün İMA düzeyleri arasında anlamlı fark bulunmuştur (sırasıyla, p= 0,009; p= 0,005).

Sonuç: Sigara kullanımınun vücuttaki oksidan-antioksidan sistem arasındaki dengeyi bozmasının yanı sıra, sigarayı bırakmış COVID-19 hastalarında vücuttaki rejenerasyon sürecinde yine bu dengenin bozulduğu düşünülmektedir. Ayrıca COVID-19 hastalığı ile sigara kullanımı arasındaki ilişki henüz tartışmalı olsa da sigaranın bütün vücuttaki bütün sistemler üzerine olan zararlı etkileri olduğu tartışmasızdır.
ZAŠTITA TURISTE KAO POTROŠAČA U PRAKSI EVROPSKOG SUDA PRAVDE
Authors:   University of Kragujevac, Faculty of Law, Vujisić Dragan
Published: December 2022

The first special program for protection of the consumers at the level of European Union (then EEU) was brought in 1975 which made the foundation for more increasing numbar of regulations in the area of protection of consumers. At the moment there are about 90 directives covering this matter. One of them was the Directive of package travels, package holidays and package tours from 1990. However, the market of travelling services has undergone changes, especially because of the fact that with the increasing number of the internet users, the travelling services are more often bought on the internt and because also some new combinations of travelling services were introduced. More and more tavellers pay diferent parts of thein travel separately or they pay for more swited travels which combine one or more related tourist agencies according to the needs and preferences of the travellers. In this new market environment the Directive 90/314 did not anymore satisfy the needs of the consumers (tourists) efficiently, so that in 2015 a new Directive was adopted, the Directive on package travel and linked travel arrangements. Until now, before the European Court of Justice there were a number of cases submitted by the requirements of national courts for interpretation of individual provisions of the Directive, and particularly related to the issues of travelers rights and responisibities of the organizers of the travels due to travel not been performed, inappropriate performance of the travel, damage suffered by the travellers during the travel and others. Some of these cases are the subject of this paper.
O KONCEPTU JAVNIH DOBARA I EKOLOŠKIM EKSTERNALIJAMA – NEKE TEORIJSKE NAPOMENE
Authors:   University of Kragujevac, Faculty of Law, Stojanovic Predrag
Published: December 2022

Public goods represent the foundation of the legitimacy of public finances. This paper examines basic theoretical concepts of public goods and external effects, considering different definitions of these terms and the doctrinal disagreements that accompany them. Special attention is given to the analysis of the functions of internalizing negative environmental externalities through economic instruments of environmental protection, which should enable corrections in the pricing structure of certain goods and services to achieve the optimal use of the environment, thus increasing general social welfare. All models and instruments aimed at internalization, whether those founded on the use of market effects or those that require stricter state regulation, are a respectable choice and have their positive and negative side. Although market solutions are always the most effective, in case of environmental protection, public regulation is inevitable, and the most optimal solution is precisely a combination of different models.
Proposed Integrated Marketing Communication (IMC) to Increase Patient Visits of Assyifa Specialist Clinic
Authors:   School of Business Management, Institut Teknologi Bandung, Alda Zhafira Amanda , Furinto Asnan ,   School of Business Management, Institut Teknologi Bandung
Published: December 2022

The Covid-19 pandemic has caused a catastrophe in the healthcare sector and a customer shifting trend in how patients choosing a healthcare service as their medication platform. Furthermore, social media and internet users are both rapidly rising and individuals nowadays are also prone to being more aware of their health concerns. Healthcare services that are incapable to compete within the industry, survive the business and adapt to the changing consumer behavior will likely face the major issues. This study analyzed the business problem of Assyifa Specialist Clinic who faced a decreased in the patient visits and revenue in surviving the private clinic in the midst of Covid-19 outbreak. The author used Segmenting, Targeting and Positioning (STP), Integrated Marketing Communication (IMC) and value proposition canvas analysis through the quantitative research method to propose the marketing strategy to increase patient visit of Assyifa Specialist Clinic. The study found that there is still lack of clinic promotion and the access of clinic information is still low. Meanwhile, the current customers of Assyifa Specialist Clinic are mostly critical, curious, high self-awareness, smart and oversharing behaviors with health conscious, social media users, technology savvy, financially literate, well-educated and hygiene conscious lifestyle and in middle to high income level. To overcome, the gap between the Assyifa Specialist Clinic and the customers, the author intends to propose new marketing strategy as the business solution of Assyifa Specialist Clinic issue.
Complaints of Photokeratitis in Welding Informal Industry Workers in Bandung City, Indonesia
Authors:   Public Health, Faculty of Health Sciences, Bhakti Kencana University, Indonesia, Suherdin Suherdin , Sutriyawan Agung ,   Public Health, Faculty of Health Sciences, Bhakti Kencana University, Indonesia, Natanegara Abdillah Ardi ,   Public Health, Faculty of Health Sciences, Bhakti Kencana University, Indonesia
Published: December 2022

As many as 37% of all cases of head injuries are cases of eye injuries. 1790 cases of eye injury were experienced by welders, solderers, and metal cutters, and around 1390 cases of eye injury were caused by exposure to welding sparks. Informal sector welding workers have a high risk of photokeratitis. In the informal welding industry along Jalan Bogor, Bandung City, there is an extreme level of risk. One of the extreme risks is photokeratitis caused by the welding process (UV exposure). This study uses a quantitative approach, with this type of observational research. The population in this study were workers in the informal welding sector in Jalan Bogor, Bandung City. The sample size is 60 workers obtained through the purposive sampling technique. The variable in this study was the complaint of photokeratitis. Data collection used a questionnaire with 7 questions about photokeratitis complaints. Descriptive analysis was used in this study, the data is presented in tabular form which can explain the distribution of photokeratitis complaints and the distribution of photokeratitis categories among workers. The results of this study can be concluded that the most dominant photokeratitis complaint experienced by workers is visual disturbances such as blurred vision or unclear vision with the number of workers experiencing symptoms as much as 34 or 56%. The least common symptom experienced by workers is that their eyes water a lot, only 9 workers or 15%. In the results of categorizing photokeratitis complaints, there were 60% of workers had photokeratitis complaints. Employers need to pay full attention to this case, one thing that can be done is to provide Eye Protection Equipment and adjustments to working time or duration of exposure.
Factors Influencing Company Value in Property and Real Estate Companies and Building Construction in Indonesia
Authors:   Department of Accounting, Bakrie University, Jakarta, Indonesia, Weni Pratiwi Monica
Published: December 2022

The purpose of this study was to analyze the relationship between profitability and firm value moderated by firm size. The research population in this research is property and real estate and building construction companies listed on the Indonesia Stock Exchange for the 2019-2021 period. There were 57 samples in this study which were taken by purposive sampling method. The data analysis method used is moderate regression analysis, with the results showing that profitability has no effect on firm value. However, profitability has an effect on firm value moderated by firm size.
Effect of Leverage and Free Cash Flow on Earnings Management with an Independent Audit Committee as a Moderation
Authors:   Faculty of Economics and Business, Mercu Buana University, Indonesia, Choiriah Siti
Published: December 2022

This study aims to examine the Effect of Leverage and Free Cash Flow on Earnings Management with the Independent Audit Committee as a Moderating Variable. The samples used were manufacturing companies in the basic and chemical industry sectors that were listed on the Indonesia Stock Exchange (IDX) and published annual reports and sustainability reports for the 2018-2020 period. Sampling was carried out using the purposive sampling method. Data analysis used in this study used Panel Data Regression Analysis with the Eviews 9 application tool. The results of this study indicate that the free cash flow variable as measured by DAC has a negative effect on earnings management. However, the leverage variable as measured by DAR has a positive effect on earnings management. The moderating variable, namely the independent audit committee as measured by the independent audit committee ratio, is unable to moderate the relationship between leverage and free cash flow on earnings management.
A mi maestra
Authors: Forero Olga
Published: December 2022

He sido convocada para escribir el editorial en honor de la Profesora Dra. Graciela Pizzariello, mi maestra. Tarea que no es fácil, ya que quiero estar a la altura de las circunstancias y plasmar, a través de este texto, lo que significó para mí y, principalmente, para otros.Solo voy a poder describir mi relato, que igual demuestra su esencia. Estoy segura de que cuando sus discípulos lean estas palabras, van a poder recordarla con la sonrisa melancólica que esbozo mientras las escribo.La historia con la “Doctora” coincide con mi llegada a la Argentina, hace ya mucho tiempo. Pero dejar solo el tiempo como protagonista sería un exceso. Diversas situaciones crearon un vínculo fuerte y de mandatos, que llevo hasta hoy. Había puntos en común: llegábamos muy temprano al hospital y nos encontrábamos en corredores todavía en penumbras, acompañando estos momentos con abundante café. Ambas teníamos pasión por las patologías complejas. Así, surgió el consultorio de Patología Ampollar Autoinmune, que cada día crece más y más, como demostración clara de su legado.
Pápula hiperqueratósica en la región patelar
Authors: Mardon Victoria Catalina , Chávez Gabriela Verónica , Trila Carla , Abeldaño Alejandra
Published: December 2022

Hombre de 60 años, con antecedentes de hipertensión, enfermedad pulmonar obstructiva crónica e hipercolesterolemia en tratamiento con hidroclorotiazida, budesonida-formoterol en aerosol y rosuvastatina, consultó por una lesión asintomática en la pierna izquierda, de un año de evolución. En el examen físico se observó una lesión tumoral cupuliforme eritematosa, con un centro hiperqueratósico, redondeada, de 4 mm de diámetro, localizada en la región patelar interna izquierda. Se realizó la extirpación total de la lesión.
Klytaimestra's Weapon and the Shroud for the Dead
Authors: WAGNER-HASEL Beate
Published: December 2022

Titre : L’arme de Clytemnestre et les linceuls pour les morts L’article discute la signification symbolique du tissu pourpre, que Clytemnestre étend sur le sol pour accueillir Agamemnon dans la tragédie d’Eschyle. Il défend l’idée que la scène d’accueil doit être perçue à travers le prisme des rites funèbres. La fabrication des draps qui accompagnent les morts dans l’immortalité et qui annoncent le kleos des morts, était une tâche importante des femmes de la maison. Les petasmata poupres et le poros porphypreos sont ainsi à interpréter comme des draps des morts, qui transforment le mari infidèle en mort vivant. Abstract The paper discusses the symbolic meaning of the purple cloth which, in Aeschylus' tragedy Agamemnon, Klytaimestra orders to be spread on the ground in welcome of Agamemnon. In my opinion, the funeral rites function as the backdrop for the welcoming scene. The production of the cloths, which accompany the dead into immortality and which announce the kleos of the dead, was an important task of the women of the household. I suggest reading the purple petasmata, or the poros porphypreos as the fabrics are also called, as shrouds for the dead which transform the unfaithful husband into a living corpse.
Changements vestimentaires et altérations de l’identité dans le monde romain
Authors: BAROIN Catherine
Published: December 2022

Résumé

Au sein du code vestimentaire qui existe dans le monde romain de la fin de la République et du début de l’Empire, les changements de vêtements occupent une place spécifique. Ils correspondent à des rituels sociaux, de la vie publique et de la vie privée, qui permettent de changer d’espace, de moments, d’activités, et de donner une image de soi différente. La mutatio uestis a ainsi une valeur performative. Le vêtement n’est pas seul en cause, car un changement vestimentaire engage l’ensemble du corps : l’attitude physique, la gestuelle, la démarche. Certains de ces changements constituent des transgressions, qui jouent avec le genre (masculin/féminin), avec le statut (libre/non-libre) et avec la culture et l’identité ethnique (Romain/non-Romain). De tels changements sont risqués, parce qu’ils modifient le corps lui-même, mais aussi l’animus, et qu’ils constituent une altération de l’identité sociale, qui n’existe qu’à travers le regard des autres.

Abstract

Title: Changes of clothes and identity alterations in the Roman world

In the dresscode that exists in the Roman world, at the end of the Republic and the beginning of Empire, changing clothes plays a specific part. It depends on social rituals, in public as well as in private life, and it permits to change spaces, times and activities, as well as to give others a different self-image. Thus, mutatio uestis has a performative dimension. It does not depend on clothes only, because changing clothes implies the whole body: one’s physical attitude, gestures, and gait. Some of those changes are also transgressions, because they play on gender (masculine/feminine), on status (free/not free), and on culture and ethnic identity (Roman/not Roman). Those changes are risky, because they change the body itself and the animus, and because they alter social identity, which only exists through others’ eyes.
Les prostituées étrangères en Attique : une étude sur la figure littéraire de l’hetaira d’origine étrangère dans les Deipnosophistes (XIII) d’Athénée
Authors: TSAKOU Effrosyni
Published: December 2022

Résumé Comment la définition des origines joue-t-elle un rôle dans la définition du type de la courtisane dans le XIIIe livre des Deipnosophistes d’Athénée ? Nous proposons d’interroger les différents facteurs qui définissent l’identité ethnique comme processus de construction littéraire. Une première étude onomastique permet d’analyser le cas des courtisanes Mélitta/Mania et Miltô/Aspasie. Un exemple plus complexe est celui d’Habrotonon, où l’on observe la fusion entre les problématiques de l’identité historique, de l’identité fictive et de la polémique, surtout dans les cas des mères étrangères. D’une façon générale, nous verrons comment l’articulation entre nom de naissance et surnom, ou ethnonyme, fait jouer la question de « l’étranger » en lien avec le genre et le statut de l’hetaira. Abstract Title: Foreign prostitutes in Attica: a study of the literary figure of the hetaira of foreign origin in Athenaeus's Deipnosophists (XIII) How does the definition of origins play a role in defining the type of the courtesan in Athenaeus's Deipnosophists XIII? This article proposes to examine the different factors that define ethnic identity as a process of literary construction. First, an onomastic study is useful to analyse the case of courtesans Melitta/Mania and Milto/Aspasia. A more complex example is that of Habrotonon, where we observe the fusion between the problems of historical identity, fictional identity and polemics, especially in when foreign mothers are concerned. In general, this paper examines how the articulation between birth name and nickname, or ethnonym, brings into play the question of the “foreigner” in relation to the gender and status of the hetaira.
The Chow Test with Time Series-Cross Section Data
Authors: Binkley James , Young Jeffrey
Published: December 2022

Abstract

The Chow test is the standard method to test for differences in regression response across groups. In some cases, the groups being tested are composed of a time series of cross sections. For example, when testing for differences across industries, each industry may be composed of several observations on several individual firms. If the individuals themselves have systematic differences, the Chow test will be compromised: the individual and group effects become confounded. This can cause rejections in the absence of the group effect of interest. We illustrate the problem with a Monte Carlo analysis, and show that the effects cannot be separated. We propose a bootstrap-like testing procedure that can eliminate excessive Type I errors, and when used with the standard Chow test can help to arrive at an appropriate conclusion when both effects are present.

JEL classification numbers: C01, C10, C12, C15, C18.
Keywords: Chow test, Bootstrap, Empirical distribution, Statistical testing, Econometrics.
Experimental Study of Fruit Drying (Italian Bergamot Origin). By Solar Collectors with Variable Baffles in the Shape of a Cone with an Apex Angle of 45°
Authors:   Hauts-de-France Polytechnic University (UPHF), INSA: National Institute of Applied Sciences Hauts-de-France, ABENE Abderrahmane
Published: December 2022

The application of solar drying by air-air solar collectors to determine air temperature and drying Bergamot is a citrus fruit native to the Mediterranean, well known in Italy in order to sustainably preserve quality such as freshness and flavor, bergamot is a noble fruit and the properties of bergamot are very good for health. A content like many citrus fruits, bergamot has a high content of vitamin C, the antioxidant vitamin par excellence. , which will allow you to boost your immune defenses and fight against winter diseases. Vitamin C also helps fight against oxidative stress responsible for premature aging of cells. Two good reasons to include bergamot in the kitchen among the minerals, useful for fighting against premature ageing. Finally, it is rich in soluble fiber with multiple health benefits. Sun drying for sustainable conservation management from the citrus family, bergamot is a fruit associated with multiple health benefits. It would be good for digestion, for the prevention of cancer, against fatigue or for weight loss. Keywords/ drying bergamot, solar air-air collectors; from Italy, temperature, baffle solar collectors.
Overtreatment in Hormone Receptor Positive, HER2-, Axillary Node Negative, Non-Metastatic Early Breast Cancer
Authors:   School of Medicine, West Virginia Univerisity, Morgantown WV, USA, Schick Samuel , Schettini Francesco ,   Deptartment of Oncology, Hospital Clinic Barcelona, Spain
Published: December 2022

HR+ HER2- T1 N0 M0 breast cancer has very low 5-year postoperative risk of relapse (<5%) with current SoC treat- ment regimens: endocrine monotherapy or chemoendocrine com- bination therapy. Minimally aggressive treatment is ideal. Absent gene-profiling, histopathological features of the tumor are examined to predict risk of relapse. This paper establishes statistical evidence for use of an empirical prognostic index as a risk-based clinical decision aid where gene profiles are unavailable. Methods: A retrospective cohort (n=965) observed for 5 years was propensity score (PS) matched to correct baseline risk differences between chemoendocrine therapy and endocrine monotherapy treatment groups. PS were generated from logistic regression of pertinent histopathological covariates available to a clinician at the time of diagnosis onto treatment designation. Comparator groups were fur- ther equilibrated using Synthetic Minority Over-Sampling (SMOTE). Estimated treatment effects were assessed after propensity score- matching (PSM) and after SMOTE-normalized re-sampling. Results: Propensity score-matched groups (n=262) showed no difference in relapse rates between groups. Significant differences in histopatho- logical covariates remained between groups after PSM. SMOTE further minimized inter-group differences. Corresponding propen- sity score quartiles of the SMOTE groups (n=1000) were tested for proportional differences in relapse. No proportional differences in relapses were observed between groups in Q1-Q3. Proportionally, significantly more relapses occurred in the Q4 endocrine therapy group than in the Q4 chemoendocrine group. Conclusion: After matching, the PSM sample failed to produce generalizable results due to significant group imbalance for multiple predictor variables, whereas SMOTE re-sampling provided adequately risk-matched groups (standardized differences<0.2) for treatment effect anal- ysis. Individuals with HR+ HER2- T1 N0 M0 breast cancer are over-treated if they have PS<0.75, and are prescribed chemoen- docrine therapy, as no additional benefit was observed from this more aggressive treatment regimen. Conversely, individuals are under-treated, and at a significantly higher risk of relapse, if they have PS>0.75 and are not prescribed chemotherapy
The Ambivalent Role of Social Aspects in Health Promotion
Authors: Stehr Paula , Rossmann Constanze , Kremer Tabea , Luetke Lanfer Hanna
Published: December 2022

Through various mechanisms such as social comparison, social control, and social support, social networks may impose both positive and negative effects on people’s health. The purpose of this brief research report is to highlight the role of social aspects in health promotion in the context of evidence-based communication strategies to promote physical activity among older adults in Germany. Results are based on a two-study formative research project, combining 20 semi-structured interviews with a telephone survey of a representative sample of 1,001 older adults. They show that interpersonal communication is an important source of health information. However, a strong normative influence of the social network may also undermine self-determined motivation to be physically active and therefore decrease activity levels in the long-term. In contrast, feeling related to others and being able to exercise together with other people can facilitate physical activity for older adults, which underlines the ambivalent role of social aspects. Hence, (interpersonal) communication aiming at the promotion of physical activity among older adults should support their perceived autonomy by explaining potential health and social consequences of the behaviour, providing choices, and acknowledging individual barriers and facilitators such as (lack of) sports companions.
PERANCANGAN ALAT PRESS MATERIAL KOMPOSIT MENGGUNAKAN SISTEM PNEUMATIK
Authors: M Saripuddin , Jamaluddin Jamaluddin , Aslim Aslim , Satra Andika
Published: December 2022

Untuk membuat material uji, diperlukan alat yang digunakan untuk membuat bahan material uji dari serat komposit. Alat ini adalah alat press material komposit menggunakan sistem peneumatik. Tujuan penelitian ini untuk Melakukan proses perancangan alat press material komposit menggunakan system pneumatik, dan untuk mengetahui kekuatan struktur rangka dari beban yang diberikan pada alat prees material komposit menggunakan system pneumatik. Metode penelitian diawali dengan desain alat sesuai yang akan dirancang, selanjutnya mengumpulkan alat dan bahan yang akan digunakan,  selanjutnya perancangan dan pengujian alat serta perhitungan struktur kekuatan rangka. Hasil perancangan yaitu alat press material komposit menggunakan system pneumatic, dengan ukuran tinngi 100 cm, lebar 50 cm dan tekanan pneumatic 10 bar. Kekuatan struktur rangka alat press disimulasikan menggunakan aplikasi Autodesk fusion 360. Hasil simulasi dengan tekanan kerja 500 N, diperoleh safety factor atau nilai angka keamanan berada pada angka 8 artinya angka keamanan rangka alat press aman untuk dipergunanakan. Nilai stress atau  kekuatan rangka menghasilkan perubahan warna pada  dudukan cetakan, namun masih aman karena tidak melewati tekanan maksimal yakni 3,703 MPa atau 37 Bar. Kemudian hasil simulasi displacement atau perubahan bentuk berubah warna pada cetakan alat dan masih aman karna tidak melebihi nilai maksimal deformation. Selanjutnya jumlah udara yang dibutuhkan untuk menggerakkan batang piston maju mundur adalah 7,94 l/menit. Kesimpulan penelitian ini adalah alat press material komposit menggunakan sistem pneumatik dan aman digunakan untuk tekanan 10 Bar.
FORMULASI SEDIAAN LOTION EKSTRAK BUAH API-API PUTIH (Avicennia alba Blume) SEBAGAI BAHAN AKTIF TABIR SURYA
Authors: Dwijayanti Endah , Astriani A. Dian
Published: December 2022

Buah api-api putih (Avicennia alba Blume) mengindikasikan adanya senyawa berupa golongan flavanoid dan tanin yang diduga mempunyai kemampuan  sebagai  tabir  surya  dan mampu memberikan efek perlindungan terhadap radiasi ultraviolet. Penelitian ini bertujuan menguji keefektifan buah api- api putih sebagai tabir surya yang dapat menyerap sinar radiasi ultraviolet (UV) dari paparan sinar matahari. Parameter  pengujian  meliputi uji stabilitas fisika  dan kimia serta uji efektivitas tabir surya dengan menentukan nilai SPF (Sun Protection Factor) menggunakan spektrofotometer ultraviolet sinar tampak (UV-Vis) pada panjang gelombang 290-320 nm.  Hasil evaluasi menunjukkan tidak adanya perbedaan signifikan antara formula 1 sampai formula 3 (F1-F3) untuk penampakkan warna, bau dan homogenitasnya. Sediaan berwarna hijau, homogen dan berbau khas ekstrak tapi tidak terlalu pekat. Warna sediaan dipengaruhi warna sampel buah api- api putih yang berwarna hijau. Nilai pH pada F1-F3 masing-masing 6,7; 7,3 dan 8,0 yang menunjukkan nilai tersebut masuk dalam kisaran standar SNI 16-4399-1996 untuk produk kulit tabir surya yaitu berkisar antara 4,5-8,0. Nilai SPF ekstrak buah api-api putih dari F1-F3 masing-masing 16,72; 19,16 dan 21,86. Berdasarkan standar nasional Indonesia nilai SPF tabir surya minimal 15. Hal ini dapat dikatakan bahwa bahan aktif ekstrak buah api-api putih efektif sebagai tabir surya.
PENERAPAN WAKTU KERJA DENGAN METODE PENGUKURAN KERJA SECARA LANGSUNG PADA PROSES PEMBUATAN PUTU
Authors: Hanafie Ahmad , Haslindah Andi , Suradi Suradi
Published: December 2022

Pengukuran waktu ini menggunakan jam henti (stop watch) sebagai alat utamanya. Cara ini seringkali digunakan karena merupakan cara yang paling banyak dikenal. Alasan lainnya yang menyebabkan metoda ini sering digunakanadalah kesederhanaan aturan-aturan pengukuran yang dipakai, faktor yang diperhatikan dapat diperoleh waktu yang pantas untuk pekerjaan yang bersangkutan seperti yang berhubungan dengan kondisi kerja, cara pengukuran, jumlah pengukuran. Tujuan penelitian untuk menganalisa penerapan waktu kerja dengan metode pengukuran kerja secara langsung pada proses pembuatan putu. Hasil penelitian diperoleh bahwa belum oprimalnya tasiun-stasiun kerja perlu dilakukan re layout, gerakan-gerakan kerja pekerja, penggunaan alat sarung tangan pekerja. perlu diperhatikan dalam penelitian ini adalah proses mengisi cetakan dengan pemasang lapisan, mengisi adonan, dan meletakkan ditungku waktu proses dibutuhkan 62,14 detik, Kedua proses kegiatan mengambil cetakan yang telah matang, dan dikeluarkan dari cetakan dengan tongkat dibutuhkan waktu 55,18 detik, dan proses kegiatan meletakkan tongkat, lalu mengambil daun untuk dibungkus putu dengan isi 5 buah waktu yang dibutuhkan 61,37 detik, penerapan waktu baku dalam proses pembuatan putu diperoleh hasil secara keseluruhan 248,28 detik, atau sama dengan 4,14 menit.
Spatial Relationship between the Residential Land Price and the Land Intensive use in Hebei Province
Authors: Ma Hong , Eboy Oliver Valentine
Published: December 2022

Using the exploratory spatial data analysis method to analyze the level of residential land price, and calculate the use level of urban land intensive use based on the PSR model, exploring the differences between the urban residential land price and land intensive spatial in the city of Hebei Province in 2019 and make relevant suggestions. The result shows (1) The land price level of urban housing is characterized by spatial differentiation of circle structure with Langfang city as the center and decreasing outward. (2) The overall level of urban land intensive use shows the spatial differentiation characteristics of high in the southeast and low in the northwest. (3) The spatial distribution of urban residential land price level is different from that of land intensive use level, and there is a situation that the land price level is high and the urban land intensive use level is low. (4) Because of the shortcomings in the development of land price and intensive land use, some suggestions are put forward from the overall perspective of the whole province and the specific situation of each city.