bluuebunny/crossref_metadata_2025 huggingface dataset:
Gut microbiota and pancreatic diseases: a microbiome-associated approach in the treatment of chronic pancreatitis
Authors: Gubergrits N. B. , Mozhyna T. L. , Byelyayeva N. V.
Published: December 2023

Intestinal microbiota is a factor that determines human health, maintains body homeostasis, and influences the development of pancreatic diseases (acute pancreatitis, chronic pancreatitis (CP), and cancer). Butyrate, acetate, propionate, and key short-chain fatty acids, which are synthesized by probiotic bacteria, have a significant effect on the functional pancreatic activity: anti-inflammatory effect, modulation of pancreatic β-cell function, regulation of pancreatic cell mass, and strengthening of the intestinal barrier function.

It has been proven that the course of CP is associated with intestinal dysbiosis, bacterial overgrowth syndrome, a decrease in the levels of Firmicutes and Actinobacteria, and an increase in the levels of Proteobacteria phylum, Eubacterium rectale, Coprococcus, Sutterella, and Eubacterium ruminantium. Their predominance is related to exocrine pancreatic insufficiency, while Pseudomonas, Fusobacterium, and Ruminococcus gnavus are more common in CP patients without exocrine pancreatic insufficiency. Activation of pancreatic fibrogenesis is associated with an increase in Streptomyces, Turicibacter, Methylobacterium, Enterococcus, and Candidatus Paenicardiniummore.

The mechanism of action of probiotics in pancreatic diseases is associated with improved functioning of the intestinal barrier, decreased BOS and the inflammatory process, and inhibition of the signaling pathway of oncogenesis. The microbiome-associated approach to treating CP is based on the additional administration of probiotics. The multicomponent probiotic Laktiale Multi can be the drug of choice.
Features of nutrition in exocrine pancreatic insufficiency and metabolic syndrome
Authors: Hontsariuk D. O. , Hrushеlevskii M. A.
Published: December 2023

The review presents literature data on the importance of nutritional goals, which include ensuring sufficient intake of macro- and micronutrients, reducing indigestion, the degree of malabsorption, and other risk factors in order to prevent or treat malnutrition associated with exocrine pancreatic insufficiency. Nutritional status and nutritional interventions depend on this. Attention is drawn to the indication of different nutritional options depending on the severity of the course of exocrine insufficiency and the presence of diabetes (10–15% need oral nutritional supplements, 5% — enteral nutrition through a tube, and about 1% — parenteral nutrition). The European Society for Clinical Nutrition and Metabolism (ESPEN) Guidelines for Nutritional Screening are presented. The question of the impact of chronic pancreatitis and exocrine pancreatic insufficiency on digestion with the development of maldigestion and malabsorption and the importance of these factors for the quality of life is discussed. The author reviewed in detail the metabolism of carbohydrates, proteins, and fats in enzyme pancreatic insufficiency and the importance of this knowledge in providing nutritional recommendations. The digestion of lipids in the lumen of the small intestine depends on pancreatic lipase and cofactors such as colipase and bile acids. Lipases of the stomach and salivary glands play a minor role in the digestion of triglycerides and cannot compensate for the insufficient fat digestion. There are no enzyme systems for digesting triglycerides in the brush border membrane. Therefore, lipid digestion is reduced due to insufficient secretion of lipase and a decrease in the concentration of bile acids in the lumen. Attention is paid to research methods that determine the state of fat, lean mass, muscle state, bone health, and resting energy expenditure, provide an opportunity to conduct a detailed assessment of current and usual food consumption, which promotes successful treatment.
Physicochemical properties of blood and urine in patients with alcohol-induced chronic pancreatitis against the background of obesity
Authors: Gubergrits N. B. , Byelyayeva N. V. , Severin S. S. , Severina E. O.
Published: December 2023

In this article, the authors present the results of their studies of the physicochemical properties of blood and urine in patients with chronic alcohol-induced pancreatitis (CAP) combined with obesity.

110 patients with CAP in the acute stage against the background of obesity were examined. The ages of the examined patients ranged from 23 to 60. There were 77 (70.0%) men and 33 (30.0%) women among the patients. We also examined 30 almost healthy people aged 20 to 60 (the control group).

There are significant changes in the physicochemical properties of blood and urine in patients with CAP against the background of obesity. Indices of interfacial tensiometry and rheometry of these biological fluids correlate with other clinical, laboratory, and instrumental data in patients with CAP combined with obesity. This allows us to recommend the assessment of dynamic surface tension and rheometric indices of blood and urine for screening and an integral assessment of the functional state of the pancreas in comorbidity. In addition, it is reasonable to use the results of interfacial tensiometry and rheometry for screening the metabolic syndrome in patients with CAP against the background of obesity. In the metabolic syndrome, there is a significant increase in the surface tension 3 of the blood; in the absence of this syndrome, on the contrary, the surface tension 3 of the blood is significantly reduced.

In patients with biliary sludge and cholelithiasis, the blood viscoelasticity index (E) was significantly lower (23.18±1.07 mN/m), while without concomitant diseases of the biliary tract, the blood E was equal to 27.84±1.08 mN/m (p<0.05). Both with and without changes in the biliary system, blood E in patients with CAP against the background of obesity was significantly lower than in the control group.

The prospects of research are to study the dynamics of tensiometry and rheometry of biological fluids in CAP combined with obesity under the influence of treatment in order to study the possibility of using these indices in the integrated assessment of the effectiveness of therapy.
Miracle drugs and drug-induced liver injury: possible relationships and parallels (clinical observation of severe drug-induced damage to the liver, pancreas and kidneys)
Authors: Gubergrits N. B. , Mozhyna T. L. , Byelyayeva N. V.
Published: December 2023

The article discusses the provisions for identifying guidelines with the identification of the association for the study of the liver (European Association for the Study of the Liver, EASL) and the American Association for the Study of Serious Liver Diseases (American Association for the Study of Liver Diseases, AASLD) for the immediate detection of drug-induced disease (DILI). Data on the etiology, exclusions, and isolation of DILI, methods of diagnosis, examination, and management of patients with DILI, both with the use of pharmacological therapy and liver transplantation, are presented.

A clinical case of multiple lesions of the liver, kidneys, and pancreas is presented against the background of long-term use of a combined drug containing acetaminophen and metamizole. The calculation of the RUCAM score confirmed that acetaminophen could be the etiological factor in chronic DILI in this case. According to the EASL recommendations, the type of DILI was determined in AASLD — a cholestatic type of lesion was stated. The presence of concomitant kidney damage in the form of chronic kidney disease, drug-induced interstitial nephritis, hepatorenal syndrome, and uremia had a great influence on the possibilities of pharmacological correction of DILI. Presumably, the long-term toxic effects of acetaminophen led to the development of pancreatic steatosis, followed by degeneration into non-alcoholic fatty pancreatic disease with the development of moderate exocrine organ insufficiency. Recommended drugs that help resolve intrahepatic cholestasis (Heptral®, Bicyclol), pancreatic (Creon®), and renal failure, the issue of prescribing corticosteroids is being resolved. A feature of this clinical case is the development of subclinical drug-induced primary biliary cholangitis (AMA-M2 were detected).
Selection of the optimal composition and analysis of the detonating characteristics of low-density mixed explosives applied to break thin ore bodies
Authors: Serdaliyev Yerdulla , Iskakov Yerkin , Amanzholov Dikhan
Published: December 2023

Purpose is to select the optimal composition of the mixed low-density explosive (Es) applied in the form of blasthole charges which provide high efficiency of blasting operations while mining of thin ore deposits. The abovementioned becomes possible while studying features of the foamed polystyrene chemical decomposition and gasification; role of additional water components as well as catalyzator being sodium carboxymethyl cellulose; and analysis of explosive characteristics of the compositions. Methods. The research involved lab-based experiments to define application efficiency of the recommended low-density blasting agents through identification of the basic explosive characteristics of the model mixed Es. Findings. The optimal composition of the mixed low-density Es has been developed. It consists of ammonia nitrate, diesel fuel, granulated foamed polystyrene, water, and sodium carboxymethyl cellulose to be used to break thin ore bodies. Owing to it, the possibility has arisen to control over a wide range both detonation velocity and pressure of blasting fumes during the charge density increasing or decreasing. The main detonative characteristics of the proposed compositions of low-density Es have been determined helping perform explosive rock mass loading in terms of extremely low values of both energy and explosive characteristics. The developed composition of the mixed low-density Es makes it possible to control quantity of Es energy in a volume well unit by means of increase or decrease in the charge energy concentration depending upon the changes in the rock mass resistance; in such a way, efficient breakage of thin ore bodies is provided inclusive of less dilution indicators. Originality. For the first time, dependence of the relative efficiency of the mixed low-density Es upon the foamed polystyrene volume content has been identified as well as dependence of pressure of blasting fumes upon the charging density. Practical implications are the development of procedures for blasting operations while thin ore body mining. The procedures are based upon formulating of the optimal composition of low-density Es differing in its simplicity, safety, and efficiency; and helping reduce prime cost of the extracted mineral at the expense of the decreased degree of the ore dilution. An empiric formula to define specific consumption of the low-density Es has been proposed for Akbakay mine.
Determination of the thermal state of a block gravel filter during its transportation along the borehole
Authors: Chudyk Ihor , Sudakova Diana , Dreus Andrii , Pavlychenko Artem , Sudakov Andrii
Published: December 2023

Purpose. Development of a methodology for determining the thermal state of block inverse gravel filters manufactured using low-temperature technology during their transportation in a well based on computer and mathematical modeling. Methods. The study of hydrodynamic processes occurring during the transportation of the filter in the borehole, as well as the calculation of thermal fields in the filter body, was performed using the Ansys Fluent software package. To determine the effective thermophysical characteristics of the filter, the approaches of the heat transfer theory in porous media were applied. To investigate the thermal conditions of the filter at heat exchange with well fluid, the use of analytical solution of the heat conduction problem in a cylindrical shell, taking into account the properties of porous dispersed water-saturated medium, is proposed. Findings. The methodology for calculating the thermal state of a gravel filter during its operation in a well has been developed. For estimation of the filter surface temperature, the expression obtained on the basis of the analytical solution of the heat conduction equation, taking into account the characteristics of the porous filter medium, is proposed. Hydrodynamic and thermal fields in the borehole and the filter body during the filter transportation process in the borehole have been obtained. Originality. For the first time, the problem of heat exchange of a gravel inversion filter, manufactured by low-temperature technology in a well is considered. The influence of hydrothermal conditions in the well on the process of filter heating during its transportation in the well is shown. The hydrodynamic fields during the flow of the drilling mud around the inverse gravel filter are determined. Practical implications. The proposed approaches and results of the study allow to determine and can be used in the development of technological regulations for the use of block gravel filters produced by low-temperature technology for the equipment of hydrogeological wells. The methodology for modelling the process of two-phase inversion transition of aggregate state of the binding agent during transportation of inverted block-type gravel filter during well construction has been developed.
Mining of non-metallic mineral deposits in the context of Ukraine’s reconstruction in the war and post-war periods
Authors: Saik Pavlo , Cherniaiev Oleksii , Anisimov Oleh , Dychkovskyi Roman , Adamchuk Andrii
Published: December 2023

Purpose. The research purpose is to study the conditions for mining deposits of metamorphic and igneous origin to produce crushed stone products in conditions of limited electricity supply. Methods. The research uses an integrated approach, including data analysis on quarry field spatial dimensions and the overburden rock thickness, which provides the basis for identifying deposits into basic groups. For the identified groups of deposits, taking into account the hydrological characteristics of non-metallic deposits and their parameters, patterns have been determined that characterize the change in the normative atmospheric precipitation inflow, based on the quarry field area and the change in the specific costs for water drainage depending on the studied quarry field type. Based on data on technical characteristics of mobile and semi-stationary units and aggregates, the parameters of physical-mechanical properties of granites and diorites, technical-technological solutions for the formation of complexes for processing raw materials for the production of crushed stone products are proposed. Findings. Problems arising during mining operations under conditions of limited electricity supply, which is caused by mass attacks on Ukraine’s energy infrastructure, have been revealed. A systematization of deposits of igneous and metamorphic origin for mining of rock building materials, which are the basis for the production of crushed stone products, has been developed. The rates of water inflow into the mined-out space depending on the quarry field spatial parameters and the depth of mining operations have been studied. Technological schemes of the apparatuses of a complex for processing raw materials for production of crushed stone products and the apparatuses of a complex for processing siftings are proposed. Originality. Dependences of possible water inflow into the mined-out space of the quarry and change in energy consumption for water drainage have been determined, taking into account the accepted classification criteria, namely the quarry field spatial dimensions, the overburden rock thickness and the quarry depth. Practical implications. The obtained data on the possible water inflow into the mined-out space of the quarry and change in energy consumption for water drainage make it possible to assess the efficiency of pumping units. The proposed technical-technological solutions on formation of complexes for processing raw materials to produce crushed stone products have been developed in accordance with the fundamental provisions of the Law of Ukraine “On approval of the National program for the development of the mineral resource base of Ukraine for the period up to 2030”.
Geological investigations and mineralogical characterization of the Awreith Gol Lead-Antimony Deposit, Chitral, Pakistan
Authors: Ghani Usman , Ahmad Ishaq
Published: December 2023

Purpose. The importance of mineralogical characterization for complex ore deposits is continuously increasing due to the increasing demand for minerals worldwide. The proper mineral characterization needs to be carried out for selecting appropriate processing technology for the beneficiation of complex ore in order to efficiently obtain ore concentrate according to the market demand. The purpose of this study is to carry out a detail mineral characterization of the complex lead-antimony ore deposit of Chitral, Pakistan, necessary for selecting the most appropriate processing technology and designing a mineral processing plant. Methods. In this research, a preliminary study was conducted on representative samples of complex lead-antimony ore deposits of the Awreith Gol area in Chitral, Pakistan to investigate and characterize the deposit prior to beneficiation, as well as to determine the processing potential of the deposit and to make a further decision on a suitable beneficiation technology. In this regard, thin section of complex ore representative samples was studied using a Scanning Electron Microscope for ore morphology analysis, EDX for chemical composition analysis, and X-ray fluorescence spectrometer analysis. Findings. The ore deposit of the studied area is mainly composed of sedimentary rocks and intrusions of igneous rocks with varying degrees of metamorphism. Geologically, the area is characterized by the Paleozoic-Mesozoic sequence of North Karakorum system and volcano-sedimentary series. The study of mineral characteristics confirms that galena and stibnite are ore minerals containing lead 48.01% and antimony 15.43%. Originality. The geological characteristics of the studied area have been explored. The studied ore consists of lead, antimony, stibnite and galena. The mineral characterization results have revealed that these metals can be extracted economically by selecting an appropriate mineral processing technology. Practical implications. Mineralogical study of the mineral, combined with the chemical analysis of the ore, confirms that the lead-antimony complex ore of Chitral deposit can be beneficiated using relatively cheap gravity separation technology.
Neuroanatomy of lumbosacral and pudendal plexus in pigeon of Bangladesh
Authors: Alam J , Hasan MK
Published: December 2023

The present study aims to reveal the neuroanatomy of the lumbosacral and pudendal plexus in pigeons of Bangladesh. Six adult male domesticated pigeons were used in this study. The body cavities of the pigeons were opened after the administration of the anesthetics. The nerve roots of the plexus were dissected separately and photographed. We found that the lumbosacral plexus consisted of the lumbar plexus and the sacral plexus. The lumbar plexus was formed by the union of the ventral branches of the first, second, and third lumbar (L1-L3) spinal nerves. The lumbar plexus was branched into cutaneous femoris nerve, coxalis cranialis nerve, femoralis nerve, saphenous nerve, and obturatorius nerve. The sacral plexus was formed by the union of the ventral branches of the fourth lumbar and first, second, third, and fourth sacro-coccygeal spinal nerves. The sacral plexus gives off a large sciatic nerve and innervated as tibial and fibular nerve into musculature of the hind limb of the pigeon. The pudendal plexus was organized from the fourth, fifth, sixth and seventh sacro-coccygeal spinal nerves and were innervated into the tail region of the domesticated pigeons. This study was the first investigation of lumbosacral and pudendal plexus in domesticated pigeons and the results may serve as a basis for further investigation in other species.
Bangladesh Journal of Animal Science 52 (4): 98-104
Comparison of Complication and Post-Operative Infection Rate Between Application of Carbetocin and Oxytocin during Management of Post-Partum Hemorrhage after Caesarean Section
Authors: Choudhury Farhana Haque , Noor Mosammat Salma , Tanzin Syeda Tania , Ahmed Shahnaz , Fatema Naheed
Published: December 2023

Background: Adverse effects can be produced by carbetocin and oxytocin during management of post-partum hemorrhage after caesarean section.
Objective: The purpose of the present study was to compare the adverse effects among women with post-partum hemorrhage after caesarean section.
Methodology: This randomized controlled trial was conducted in the Department of Obstetrics and Gynaecology at Bangabandhu Sheikh Mujib Medical University (BSMMU), Dhaka, Bangladesh from July 2015 to December 2015 for a period of six months. Pregnant women diagnosed on the standard criteria admitted in BSMMU, Dhaka, Bangladesh were selected as study population by consecutive type of sampling. Randomization was performed according to computer generated simple random sampling method. An Uterotonic was an agent used to induce contraction or greater tonicity of the uterus. Then the patients were monitored per operatively and post operatively. All the information was recorded in data collection sheet. Main outcome variables were estimated blood loss.
Results: A total number of 96 pregnant women were recruited for this study of which 48 cases were enrolled in group I and the rest of 48 case were enrolled in group II. The mean age with SD of the group I and group II were 24.4±4.7 years and 24.7±3.7 years. In blood transfusion of the study patients, 2(4.2%) patients need blood transfusion in group I and 5(10.4%) in group II (p>0.05). One (2.1%) patients had anaemia in group I and 5(10.4%) in group II. Forty-six (95.8%) patients had average menstrual flow in group I and 40(83.3%) in group II (p>0.05). Considering the side effect, 1(2.1%) patients had nausea in group I and 4(8.3%) in group II. Two (4.2%) patients had vomiting in group I and 5(10.4%) in group II. One (2.1%) patients had headache in group I and 4(8.3%) in group II. Four (8.3%) patients had infection rate in group I and 5(10.4%) in group II (p>0.05).
Conclusion: In conclusion blood transfusion, anaemia, vomiting and infection rate are found less in group I than group II.
Bangladesh Journal of Infectious Diseases, December 2023;10(2):59-64
Perception and Attitudes towards COVID‑19 Vaccination in Bangladesh: A Cross-sectional Analysis
Authors: Islam Md Monirul , Zobayed Abu , Manik Md Imran Nur , Islam Md Mahmodul
Published: December 2023

Background: Vaccination is now considered the most effective measure to prevent the harm resulting from the SARS-CoV-2. Mass vaccination has been started in different regions of the world, including Bangladesh.
Objective: The present work has been done to discover the Bangladeshi people’s attitude, perception towards COVID-19 vaccines, and their willingness to be vaccinated.
Methodology: This cross-sectional analysis was performed from the online survey data collected from 01 August 2021 to 17 august 2021 from Bangladeshi people over 21 years old at the Department of Pharmacy, Northern University Bangladesh.
Results: Among the total participants (517), the majority (60.74%) gave a positive response for being vaccinated. The reasons for unwillingness to be vaccinated were listed as adverse effects of the vaccine (46.04%), complex procedures of vaccination (18.32%), doubtfulness about the vaccine’s efficacy (15.35%), reduced risk perception about COVID-19 (15.35%) and needle phobia (4.95%).
Conclusion: It is revealed from the current study that education and media can motivate a person's attitude towards vaccination. To bring mass people under the vaccination program, it is necessary to broadcast proper and authentic information about vaccines. Besides, the procedure of getting vaccines should be simpler.
Bangladesh Journal of Infectious Diseases, December 2023;10(2):65-70
Microbial Dysbiosis in Diabetic Children with Enteric Hepatitis: The Global Phenomenon and Bangladesh's Contextual Significance
Authors: Hasan Md Rakibul , Yusuf Md Abdullah
Published: December 2023

Abstract Not Available
Bangladesh Journal of Infectious Diseases, December 2023;10(2):56-58
Effect of Silymarin on Gentamicin Induced Nephrotoxicity in Rats
Authors: Hilmi Syeda Rubayat , Dewan Zesmin Fauzia , Kabir AKM Nurul , Islam Muhammad Moinul , Yusuf Md Abdullah , Afreen Khandaker Nadia , Akter Mahbuba
Published: December 2023

Background: As oxidative stress is an important factor in producing nephrotoxicity by a variety of drugs and chemicals; so, it may be assumed that agents having antioxidant property may protect the kidney from oxidative damage and can improve renal function.
Objective: In the present study the ameliorative effect of silymarin was determined in a gentamicin-induced nephrotoxic model of rat. 
Methodology: This experimental animal study was carried out in the Department of Pharmacology at Bangabandhu Sheikh Mujib Medical University, Dhaka, Bangladesh from January 2014 to January 2015 for a period of one year. In this study nephrotoxicity was induced by administering gentamicin (80 mg/kg/day for 7 days) intraperitoneally. Silymarin was administered (500 mg/kg/day for 14 days) orally concomitantly with gentamicin (7 days) and sacrificed on 15th day. To determine nephrotoxicity and amelioration of nephrotoxicity as well as the status of oxidative stress and lipid peroxidation; serum creatinine, serum urea, renal cortical reduced glutathione and malondialdehyde levels were estimated. Changes in renal architecture were estimated by histopathology of renal tissues.
Results: Group (II) rats were injected gentamicin intraperitoneally for 7 days and sacrificed on 15th day showed significant (P< 0.001) increase of serum creatinine and urea level while there was significant (P< 0.001) reduction of renal cortical glutathione and increase (P< 0.001) in malondialdehyde concentration when compared to the control group (group I). This was supported by histological observations of H&E and PAS stained transverse section of renal cortex which suggested significant (P< 0.001) level of structural damage of renal cortex as evidenced from glomerular atrophy, tubular degeneration, presence of desquamated cellular debries and cast in the tubular lumen, mononuclear inflammatory cell infiltration. Statistically significant amelioration was observed in all the biochemical parameters which were supported by histology of renal cortex in silymarin treated group.
Conclusion: The results from biochemical and histological observations of the present study indicate that silymarin was probably effective to ameliorate the signs of toxic damage to the renal cortex.
Bangladesh Journal of Infectious Diseases, December 2023;10(2):71-76
Health Risks Associated With Sources of Water: An Exploratory Study From Turag-Tongi Riparian Areas, Bangladesh
Authors: Prodhan Shamima , Nasreen Mahbuba
Published: December 2023

The present study aims to investigate the available water sources for drinking and domestic purposes and their relationship with the occurrence of diseases in a given community. To accomplish this, 1826 households in the Turag River area of Tongi at twelve different locations were surveyed. Six focus group discussions (FGDs) and twelve key informant interviews (KIIs) were also conducted in six different Turag River locations. Data on water quality has been gathered from various government surveys (BNDWQS, 2011; BBS, 2017; SVRS, 2019, etc.), international reports (WHO, World Bank, etc.), individual studies, and other relevant sources. Of all the recorded (13) drinking water sources, motorized tubewells were the most common and were used by 73.8 percent of respondents. Other sources include pipe connections into the yard (16.7%) and dwelling (4.5%), deep and shallow tube wells (2.6%), public tap water (2.1%) etc. The study also revealed that a notable percentage (2.8%) of the survey population still depended on open sources such as rainwater, rivers, lakes, ponds, etc., for drinking and domestic purposes. The respondents also reported the presence of yellow crust (iron) and other unwanted components in their water sources, with foul odors and unpleasant tastes. It has also been documented that the communities have been suffering from various diseases, such as diarrhea, skin diseases, dysentery, malaria, jaundice, typhoid, tuberculosis, pneumonia, cholera, etc. diseases over the past year. The Spearman's rho (ρ’s) test showed significant associations between these diseases and the water sources. The issues identified by the present study are likely to aid policymakers in including water and health concerns in national policy and ensuring access to sustainable water resources, aligning with SDGs 6.1, 6.3, and 6.4.
J. Asiat. Soc. Bangladesh, Sci. 49(2): 121-138, December 2023
Growth performance of cleft grafted velvet apple (Diospyros discolor Willd.)
Authors: Robbani Mahbub , Sarker Chitta Ranjan
Published: December 2023

Velvet apple is usually propagated through seeds but seeded plants do not maintain its true-to-type quality. The present work was undertaken to study the fate of cleft grafting of five selected velvet apple genotypes during 2018 - 2019 at the Germplasm Center, Patuakhali Science and Technology University. The pot experiment was conducted in RCBD with two factors as scions and Days after Grafting (DAG) consisting of 10 replications of the scions. Scions from five promising mother plants were considered as treatments (Dumki-Dd-S1, Dumki-Dd-S2, Dumki-Dd-S3, Dumki-Dd-S4 and Mirzaganj-Dd-S5) and were cleft grafted on seedling rootstock of Dumki-Dd-R1. At 84 DAG, significant differences were observed among the scion treatments regarding the studied growth parameters. The days required to bud break varied significantly which ranged from 14 days (Dumki-Dd-S4) to 18 days (Mirzagonj-Dd-S5). The maximum length (54.30 cm) and diameter (2.00 cm) of rootstock were recorded in Mirzagonj-Dd-S5 at 84 DAG. However, maximum scion length (22.20 cm) and scion diameter (0.70 cm) were noted in Dumki-Dd-S1at 84DAG. The highest graft heights of Dumki-Dd-S2 (71.20 cm) and Mirzaganj-Dd-S5(71.50 cm) were statistically similar at84 DAG. Graft success was highest in Mirzagonj-Dd-S5(60.00%) followed by Dumki-Dd-S4 (40.00%) at 84 DAG. The maximum number of sprouted shoots (2.10) was counted in Dumki-Dd-S1, however, the highest length and diameter of sprouted shoot (7.1 cm and 0.66 cm, respectively) and maximum number of leaf (7.40 per graft) were found in Mirzaganj-Dd-S5during the study period. It could be concluded that, Mirzaganj-Dd-S5 and Dumki-Dd-R1showed the best stionic relationship for multiplication of velvet apple by cleft grafting.
South Asian J. Agric., Vol. 9, No.1&2, 2022-‘23: 1-10
Factors Influencing Smokeless Tobacco Use in Rural Communities of Bangladesh
Authors: Arifin Umme Hamida , Hossain Quazi Zahangir , Zaman Qazi Azad uz
Published: December 2023

Smokeless tobacco, SLT is a tobacco product used for chewing, sniffing, placing between teeth and gum. The situation and tradition of SLT use, influential personal and socio-cultural factors and awareness about harmful effect were observed from 552 SLT users using a semi-structured questionnaire for comparative analysis. Rural communities were selected in 2-districts where tobacco is cultivated traditionally (Kushtia) and tobacco is not cultivated (Khulna). Respondents’ mean age was 48.6±14.4 and about half without any formal education. Most of the respondents (92%) use SLT daily and among them three-fourths were the user of zarda followed by gul and sadapata. More number of respondents in Khulna use gul (27.9%) than Kushtia (20.7%), reversely sadapata is used more in Kushtia (22.1%) compared to Khulna (11.9%). Almost half of the respondent’s (45.7%) parents and wives (41.7% and 32.6% respectively) were more likely to use SLT in Kushtia (37.0%) than in Khulna (30.0%). Only 13.0% of the respondents were influenced to intake SLT by their family members. The reasons behind consuming SLT as mentioned by the respondents in Khulna are to reduce depression (32.7%), remove mouth odor (27.7%) and control vomiting (19.8%). Irrespective of the locations, almost half of the respondents (47.3%) were influenced by social factors such as peer group (79.3%) and gossiping partners (64.4%). It was also noted that, 95.8% of the respondents offer SLT to the guests during the wedding ceremony. A good portion of the respondents (84.6%) believe that SLT has harmful effects as they got such information from product cover (31.7%), medical professionals (23.6%) and television (14.1%). About 40% of the respondents believe that cancer may be caused by regular consumption of SLT, though yet they use SLT for the remedy from toothache and gum pain (31.9%), on peer pressure (28.6%) and for amusement only (10.1%). It could be concluded that, the use of SLT in the study areas is at an alarming level which should be noticed by the concerned authority to control the promotional activities and to imposing restrictions on the availability of SLT as traditional items.
South Asian J. Agric., Vol. 9, No.1&2, 2022-‘23: 11-21
Groundwater Quality for Irrigation, Drinking, and Livestock Consumption in Gournadi Upazila, Barishal, Bangladesh
Authors: Maniruzzaman Muhammad , Munni Esrat Jahan , Lipi Nowrose Jahan , Azam A K M Faruk
Published: December 2023

Bangladesh is a riverine country. There is plenty of surface water, but people cannot use it for all purposes. Most people use groundwater every day for various purposes. A research work was conducted to observe the quality of groundwater of Gournadi upazila of Barishal District for irrigation, drinking, and livestock consumption. Twenty groundwater samples were collected from different locations in Gournadi and the pH, EC, TDS, Ca, Mg, K, Na, S, and P were analyzed in the Department of Agricultural Chemistry, Patuakhali Science and Technology University. The water pH (6.70-8.28) indicated that groundwater samples were neutral to alkaline in nature and they are suitable for irrigation, drinking, and livestock consumption purposes. Based on EC values (0.188- 0.815 mS cm-1), all the samples were found non-saline and suitable for all purposes. The TDS values in groundwater samples collected from Gournadi upazila ranged from 28.8 to 721.6 mgL-1which is under the permissible limit for using in the said purposes. The concentration of Ca, Mg, Na, P, S, and K ions ranged from 3.17-7.67, 2.07-8.77, 6.20-14.65, 0.064-0.80, 3.76-13.81, and 3.34-9.47 mgL-1, respectively. On the basis of Ca, Mg, Na, P, S, and K concentrations all the groundwater samples were rated suitable for irrigation, drinking, and livestock consumption and could be recommended for these purposes.
South Asian J. Agric., Vol. 9, No.1&2, 2022-‘23: 72-79
Evaluation of growth and yield performance of year round watermelon (Citrullus lanatus)
Authors: Haq Mohammad Tojammel , Ahmed Md Shamim
Published: December 2023

An experiment was conducted during July 2021 at Bangabandhu Academy for Poverty Alleviation and Rural Development (BAPARD) agricultural farm to evaluate growth and yield performance of four year round watermelon (Citrullus lanatus) viz. Golden Crown, Black Boss, Sweet Black and Karishma. The experiment was laid out in Randomized Complete Block Design (RCBD) with four replications. Data were collected on selected growth and yield attributes. Days to first male and female flowering and ratio of male and female flower were almost similar for all varieties. The highest number of male and female flower was recorded in Golden Crown 50.0 and 12.67, respectively. As a result, the maximum number of fruit setting (6.08) was found in Golden Crown and the minimum in Sweet Black (2.92). The length of fruit was ranged from 17.42- 21.43cm. The maximum diameter of fruit was found in Golden Crown (13.68cm) and the minimum in Black Boss (10.6cm). The weight of individual fruit was observed from 2.34 kg to 2.95 kg which was statistically identical among the varieties. The maximum yield per plant was in Golden Crown (17.73 kg) due to highest number of fruit setting. Finally, it might be concluded that the growth and yield performance of Golden Crown were better in compare to other tested varieties.
South Asian J. Agric., Vol. 9, No.1&2, 2022-‘23: 80-85
Pengaruh Narsisme Klien Dan Pola Pikir Auditor Terhadap Penilaian Risiko Kecurangan
Authors: Prawina Annisa Cikal , Uzliawati Lia , Sabaruddinsah Sabaruddinsah
Published: December 2023

Financial statements are an important element in business because they reflect the state of a company. With the information in it, it can help internal and external parties consider long-term decisions. Therefore, reasonable financial reports are needed, namely based on Financial Accounting Standards and free from fraud so as not to trigger financial and non-financial losses. Fraud risk assessment is the basis for detecting fraud. With risk assessment, the auditor can determine the nature and level of audit procedures designed, and can be more sensitive to fraud signals from red flags that occur. This study aims to prove the relationship between client narcissism and auditor mindset towards fraud risk assessment based on attribution theory. In this study, auditors who work at the Jakarta Regional Public Accounting Firm with a minimum position as a junior auditor and at least one year of experience as an auditor are used as research samples. The number of samples used was 73 auditors. The data source of this research is primary data. The data collection technique with the method of distributing questionnaires with multiple linear regression analysis method. The results show that: client narcissism has no effect on the fraud risk assessment, and the auditor's mindset has a significant effect on the fraud risk assessment.
Analisis Kritis atas Pengakuan Pendapatan Biaya Penyambungan Listrik (Studi Kasus : Perusahaan Listrik Indonesia)
Authors: Prihartini Ayuningtyas , Mita Aria Farah
Published: December 2023

This study aims to look critically at the basis of changes in revenue recognition that occur in electricity connection costs in Indonesian electricity company. This case study focuses on examining the basis for the revenue recognition of electricity connection fees, where the substance of the transaction has not changed, but in terms of the accounting treatment it has undergone several changes. The research object was conducted on the Indonesian electricity company which is a single unit analysis and uses data collection techniques in the form of documentation and interviews. Data collection techniques in the form of documentation are carried out by studying public documents such as Financial Reports and Annual Reports. Meanwhile, the interview used semi-structured with open ends questions. Agency Theory is used as a basis for knowing the logic that influences decisions in preparing accounting policies.  The result of the study shows that basically electricity connection is a continuous access so that revenue recognition is carried out over the time. In the prior assessment before implementation of PSAK 72, there was additional criteria which concluded that if the connection was carried out by the company as a result of regulations (laws), then this revenue could not be recognized over the time.
Pengaruh Struktur Modal, Ukuran Perusahaan, Profitabilitas Dan Kebijakan Dividen Terhadap Nilai Perusahaan
Authors: Burhan Akbar H , Bagana Batara Daniel
Published: December 2023

This study aims to analyze and examine the factors that influence firm value. The variables used in this study are capital structure, company size, profitability and dividend policy. The analytical method used in this study is the quantitative analysis method. The population of this study are manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange in 2019-2022. The method used in data collection is purposive sampling method. The number of samples used were 35 companies and the amount of data used was 140 data. When processing data, there are several company data that must be outliers. After the outlier data, the number of samples used was 91 data. The analytical method used in this study is the quantitative analysis method. The results showed that profitability has a positive effect on firm value. Capital structure, company size and dividend policy have no effect on firm value.
Tax Knowledge, Taxpayer Awareness and Tax Service Quality on Taxpayer Compliance Moderated by Tax Sanctions
Authors: Subekti Khalisah Visiana , Yuliana Yuliana
Published: December 2023

This research was conducted with the aim to find out whether there is influence from tax knowledge, taxpayer awareness and quality of tax services on motor vehicle taxpayer compliance in Magelang City which is moderated by tax sanctions. The sample used in this research is the taxpayers in the City of Magelang with a total of 249 respondents. The research method in this study is a quantitative approach method and the data obtained from distributing questionnaires via Google form. Data processing was carried out using the SmartPLS application version 4.0.9.4 with the aim of testing the hypothesis. The results obtained in this study are tax knowledge, taxpayer awareness, and tax service quality have a positive effect on taxpayer compliance in paying motor vehicle taxes. Tax Knowledge can increase taxpayer compliance because the more taxpayers understand the purpose of taxes and how to pay taxes and sanctions when they do not pay taxes, the more taxpayers will be aware of paying taxes. Taxpayer awareness is a condition in which the taxpayer knows, understands and implements tax provisions voluntarily, so the higher the level of taxpayer awareness, the better so as to increase taxpayer compliance. Good quality tax services can create satisfaction and success in paying taxes so as to increase taxpayer compliance. Tax sanctions can also strengthen the relationship between tax knowledge, taxpayer awareness, quality of tax services on taxpayer compliance because the higher or heavier the tax sanctions, the higher the level of taxpayer compliance.
Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan Dan Kualitas Pelayanan, Terhadap Kepatuhan Wajib Pajak Hotel (Studi Kasus Di Kabupaten Sikka, NTT)
Authors: Jaeng Theresa Yuliana , Yadnyana I Ketut
Published: December 2023

Tax compliance is identical to the recognition of taxpayers in fulfilling their obligations in accordance with tax regulations. Hotel tax arrears are caused by low awareness of hotel taxpayers.  Revenue from the hotel business has quite high potential, judging from the number of hotels and inns located in Sikka Regency. The large number of hotel tax arrears that have not been paid by taxpayers results in large hotel tax arrears at the Sikka Regency Regional Revenue Office. This study aims to analyze the effect of taxpayer awareness, tax knowledge, and service quality on hotel taxpayer compliance. Data from explanatory research with a quantitative approach. The number of samples used was 42 samples with saturated sampling method. The number of respondents in this study were 84 respondents. Data collection was done by distributing questionnaires. The data analysis technique used is path analysis using Partial Least Square 3.2.8 software. The results showed that taxpayer awareness, tax knowledge, and service quality had a positive effect on hotel taxpayer compliance. The more taxpayers are aware of their obligations have a good understanding of taxes, the higher the taxpayer compliance. In addition, the better the facilities and services provided by the tax authorities, the higher the level of taxpayer compliance. Local governments, especially the Sikka Regency Regional Revenue Agency (Bapenda), can play an active role in providing socialization about taxation that can increase the understanding of taxpayers of tax regulations so as to help increase taxpayer compliance and local tax revenue of Sikka Regency.
Analisa Faktor Yang Mempengaruhi Kinerja Keuangan Perusahaaan Barang Sektor Konsumen Non-Primer IDX-IC Periode 2019- 2021
Authors: Pangestu Juan Carlos , Margaretha Phebyana
Published: December 2023

Business development continues to increase from year to year in Indonesia due to technological developments, changes in market share and changes in sales models due to the pandemic in 2019. The company's financial performance is used to measure the level of success in running a business to make a profit. Every company strives to continuously improve its company's performance in order to generate profits and be able to survive in the midst of changing times. This study aims to examine the effect of leverage, liquidity, company size, asset structure and Working Capital Turnover on financial performance in companies in the Non-Primary Consumer Idx-Ic sector for the 2019-2021 period. Sampling was carried out using a purposive sampling technique. This type of research uses descriptive statistical tests and multiple linear regression methods. The object of this study is the financial statements of the Non-Primary Consumers sector Idx-Ic for the period 2019-2021. The results of the study show that the five independent variables above which are used to see the effect on financial performance have an influence and the research model is feasible to use.
Pengaruh Manajemen Risiko, Intellectual Capital, Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan
Authors: Aprilia Lidiya , Wardoyo Dwi Urip
Published: December 2023

Firm value is an investor's view of the company as seen through the stock price, the higher the stock price, it will indicate that the company has a high corporate value. That’s urgents of pharmaceuticals company to maintain company value. On the other hand, company value attracts potential investors to invest and increase public confidence in using the company's products. Finding effect of risk management, intellectual capital, profitability and company size on firm value in pharmaceutical sub-sector companies listed on the IDX Industry Classification for 2018 – 2022. This research uses quantitative methods. Data obtained from financial reports. The population used is the pharmaceutical sub-sector companies listed on the IDX Industry Classification of 12 companies. The data was processed using a purposive sampling technique. There is  9 companies for the period 2018 – 2022, so that 45 observations were obtained. The analytical method used is panel data regression analysis. Results of this study indicate that intellectual capital has a positive effect and company size has a negative effect on firm value. While risk management and profitability have no effect on firm value
Analisis Capital Asset Pricing Model (CAPM): Dasar Pengambilan Keputusan Investasi Saham pada Perusahaan Sektor Perbankan
Authors: Urwah Khaerun Nisa , Farida Ida , Faozi Arief Zul
Published: December 2023

Investing is one way to increase income. However, the reality is that not all investors can generate additional income and not all investors can manage their investments optimally. This problem arises because investors make several mistakes when investing. The purpose of this study is to classifiy between efficient stocks and inefficient stocks using the CAPM method, so that it can help investors in considering the right stock investment. The data collection techniques used are documentation and literature study. The data analysis technique used is descriptive quantitative. The results of this study indicate that PT. Allo Bank Indonesia Tbk (BBHI) shares have the highest average individual rate of return (stock return) of 0.2523 or 25.23%. PT. Allo Bank Indonesia Tbk (BBHI) has the highest beta index of 6.6166 and is an aggressive stock because beta is more than one (?>1). PT. Allo Bank Indonesia Tbk (BBHI) has the highest expected return of 0.0824 or 8.24%. The conclusion of this study states that there are 18 efficient stock issuers, namely stocks that have individual stock returns higher than the expected rate of return [Ri>E(Ri)] and 16 inefficient stocks, namely stocks that have individual returns lower than the expected rate of return [Ri<E(Ri)]