bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Difficulty in the Implementation of Accounting Standard for Non Publicly Accountable Entities
Authors: Sulistyawati Ardiani Ika , Lestari Erika Puji , Nugroho Arief Himmawan Dwi , Gusmao Cristino , Santoso Aprih , Rosyati  
Published: December 2024

Abstract: The Difficulty in the Implementation of Accounting Standard for Non-Publicly Accountable Entities
Purpose: The research seeks to investigate the application of SAK ETAP in financial report of a non-publicly accountable entity. Method: Observational data collection techniques, documentation, interviews, and literature reviews with qualitative descriptive research methodologies were used to obtain and analyze data and to formulate findings.Results: The study results on Lottery Billiard and Cafe reveal that they still use single-entry or cash-based bookkeeping for their financial reports, leading to inaccuracies in the recording process. Additionally, the capital account is not reported, even though revenue should be recorded in the revenue account. The financial records do not adhere to the SAK ETAP standards.Novelty: The application of this research is in a specific context that focuses on SAK ETAP and the integration of several strategic analysis frameworks to identify the most appropriate approach Lotter Billiard and Cafe.Contribution: This research not only answers current challenges for Lotter Billiard and Cafe, but also the broader discourse on SAK ETAP implementation.
Abstrak: Kesulitan Penerapan Standar Akuntansi Keuangan bagi Entitas Non-Akuntansi Publik
Tujuan: Penelitian ini menggali penerapan SAK ETAP dalam laporan keuangan pada sebuah entitas tanpa akuntabilitas publik.Metode: Koleksi data dilakukan melalui observasi, dokumentasi, wawancara, dan studi kepustakaan, dilanjutkan analisis data kualitatif deskriptif untuk menghasilkan temuan.Hasil: Hasil penelitian tentang Lottery Billiard and Cafe menunjukkan bahwa pencatatan pembukuan single entry atau cash basis masih digunakan dalam laporan keuangan, sehingga terdapat beberapa ketidakakuratan dalam pencatatan keuangan selama penerapannya. Lotter Billiard and Cafe tidak melaporkan akun modalnya, meskipun pengakuan pendapatan seharusnya didokumentasikan dalam akun pendapatan. Pencatatan keuangan yang digunakan tidak mengikuti pedoman SAK ETAPKebaruan: Penerapan penelitian ini berada pada konteks spesifik yang berfokus pada SAK ETAP dan integrasi beberapa kerangka analisis strategis untuk mengidentifikasi pendekatan yang paling tepat yaitu Lotter Billiard and Cafe.Kontribusi: Penelitian ini tidak hanya menjawab tantangan pada Lotter Billiard and Cafe, namun juga wacana yang lebih luas mengenai implementasi SAK ETAP.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN DI INDONESIA (Studi Empiris pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia tahun 2009 - 2011)
Authors: Aji Sapto Bayu 
Published: December 2024

CSR is a company's commitment to improve the well-being of the community through the wisdom business practices and contributions of resources of the company. The study aims to determine the impact of CSR which is expressed by spending funds on the reaction of investors in the capital market. This study examines whether the Corporate Social Responsibility (CSR) with several control variables has an influence on the company's financial performance. Financial performance is proxied with the company's stock price. Using data of annual financial statements and sustainability reports banking companies listed in Indonesia Stock Exchange from 2009 to 2011, the study reports that CSR has a relationship and positive effect on company's stock price.Â Keywords: Corporate Social Responsibility, Stock Price, and Banking.
PERBEDAAN INDEPENDENSI AUDITOR TERKAIT TENUR AUDIT
Authors: Negara Hari Kusuma Satria 
Published: December 2024

This study examines whether there are differences in the level of auditor independence related to the restriction tenure audit by the government. Law No 5 of 2011 on Public Accountants providing audit tenure limit for an audit partner of three years and a maximum of six years for public accounting firm in a row and each public accounting firm. Code of Conduct auditor mentions some of the threats that may affect the independence of the auditor, namely: self-interest threats, self threats, advocacy threats, family threats, and intimidation threats. This study obtained questionnaire data from the Public Accounting Firm Partner in several major cities in Indonesia. Research using the Mann Whitney test with the test results showed no significant differences in auditor independence, but independence of the auditor's legal defense related threats that shows there is a difference between long-term audit tenur tenur short-term audit.Â Keywords: Tenure audit, auditor independence.
HUBUNGAN ANTARA KUALITAS TIDUR DENGAN KECERDASANEMOSIONAL PADA SISWA KELAS XI SMA NEGERI 1 SAMPANG KABUPATEN CILACAP
Authors: Nurhanna Afrisca Putri Husada  , Nur’aeni  , Rr. Setyawati  , Gisella Arnis Grafiyana  
Published: December 2024

Permasalahan yang dialami oleh siswa SMA Negeri 1 Sampang Cilacap berkaitan dengan kualitas tidur dan kecerdasan emosional saat melaksanakan tugas sekolah akademik maupun non-akademik dan karakter siswa yang masih rendah. Penjelasan tersebut dapat ditarik kesimpulan perilaku yang dimaksud yaitu seperti mudah marah, tidak nyaman secara psikologi atau dapat dikatakan siswa memiliki stress emosional. Kualitas tidur yang buruk akan mempengaruhi proses pembelajaran dan emosional siswa ketika di sekolah. Penelitian ini bertujuan untuk menguji hubungan antara kualitas tidur dengan kecerdasan emosional pada siswa kelas XI SMA Negeri 1 Sampang Kabupaten Cilacap. Penelitian ini menggunakan teknik pengambilan sampel simple random sampling pada 181 siswa kelas XI. Alat ukur yang digunakan yaitu skala kecerdasan emosional dan skala kualitas tidur. Pada skala kualitas tidur diperoleh reliabilitas 0,700 dan pada skala kecerdasan emosional diperoleh reliabilitas 0,784. Terdapat hubungan yang signifikan antara kualitas tidur dengan kecerdasan emosional pada siswa kelas XI SMA Negeri 1 Sampang dengan nilai signifikasi 0,001 < 0,05. Maka dapat dikatakan bahwa ada korelasi antara kualitas tidur dengan kecerdasan emosional pada siswa kelas XI SMA Negeri 1 Sampang.
The students at SMA Negeri 1 Sampang, Cilacap, face issues related to sleep quality and emotional intelligence, which affect their performance in academic and non-academic tasks as well as their overall character development. These issues manifest in behaviors such as irritability, psychological discomfort, and emotional stress. Poor sleep quality negatively impacts the learning process and students' emotional well-being at school. This study aims to examine the relationship between sleep quality and emotional intelligence among 11th-grade students at SMA Negeri 1 Sampang, Cilacap Regency. The study employed a simple random sampling technique, involving 181 11th-grade students. The instruments used were the Emotional Intelligence Scale and the Sleep Quality Scale, with reliability coefficients of 0.700 and 0.784, respectively. The results showed a significant relationship between sleep quality and emotional intelligence among 11th-grade students at SMA Negeri 1 Sampang, with a significance value of 0.001 0.05. Thus, it can be concluded that there is a correlation between sleep quality and emotional intelligence among 11th-grade students at SMA Negeri 1 Sampang.
Military order as a legal form of operation of organizational units military administration in the sphere of internal organization
Authors: Wasilewski Krystian 
Published: December 2024

Objectivesexamine the legal basis on which managerial acts, such as orders, may be issued and the extent to which they may regulate the conduct of employees. In practice, the Act on Homeland Defense raises doubts regarding the scope of introducing orders towards employees who are not soldiers. The fundamental problem is to determine whether the issuance of such acts falls within the scope of the powers of the managing entity, and how such acts may affect the rights and obligations of employees.Methodsdogmatic-legal methodResultsIt should be considered whether, in terms of the internal organization of organizational units of the minister and military units, provisions should be introduced in the Homeland Defense Act that would enable such a unit to be granted a statute or organizational regulations. Regulations issued under the Act should cover not only external issues, such as headquarters or territorial scope of operation, but also the detailed internal organization of these units.ConclusionsAlternatively, the Act should provide for the Minister of National Defense to grant the unit a statute and the head of the unit to establish organizational regulations by way of an ordinance. The introduction of such a solution would provide subordinated entities with a clear basis, eliminating the need to rely on regulations introduced by way of orders, which could be questioned as to compliance with this form of action - an order.
"Since the moment pictures could move, we had skin in the game": Black horror podcasters as fans, critics, and creators
Authors: Monier Mel , Leer Kristen 
Published: December 2024

Black horror is often investigated within film and television studies, but there is a lack of further inquiry into how Black horror exists within fandom, audience, and podcast studies. Upon completing nine in-depth qualitative interviews in our ongoing project on Black-identifying horror podcasters, we investigate how they centralize their racial identity while negotiating and participating in horror fandom and podcasting, as well as how they navigate thematic interpretation and critique of the horror genre. We offer data from our interviews with Black horror podcasters in which we discuss Jordan Peele's film Nope (2022) to explore the ways in which Black horror podcasters embody the unique position of being Black horror fans, critics, and creators. Our investigation centralizes the voices of Black horror podcasters as they discuss experiences, feelings, and labor; such insight greatly contributes to a larger conversation about marginalized audiences' engagement with the horror genre that is often either neglected or exploited.
Immediate Hemodynamic Changes during Slow Uninostril and Alternate Nostril Breathing Patterns in Normotensive Adults
Authors: Pai Vikram , Borkar Nitin , Nirvan Mohit , Verma Meghnath 
Published: December 2024

Objective:
This interventional randomized controlled study aimed to evaluate the immediate hemodynamic effects of slow uninostril and alternate nostril breathing (ANB) patterns in normotensive adults.

Methods:
A total of 132 normotensive adults aged 25–50 years were randomly allocated into one of four groups: Chandra anulom vilom (CAV), Surya anulom vilom (SAV), Anuloma viloma/ANB, or control. Hemodynamic parameters including systolic blood pressure (SBP), diastolic blood pressure (DBP), mean arterial pressure (MAP), and pulse rate were measured at baseline, once in between two prāṇāyāma rounds, postintervention, and 5 min after intervention completed.

Results:
The study showed a significant decrease in SBP and DBP postintervention in the CAV and ANB groups compared to the SAV group. Furthermore, MAP was significantly lower in the ANB group relative to the control group. These results suggest that different types of prāṇāyāma can induce immediate changes in hemodynamic parameters even in nonpractitioners of yoga.

Conclusion:
The study provides insights into the potential benefits of specific prāṇāyāma techniques on hemodynamic changes in normotensive individuals, indicating that such techniques could be beneficial in managing BP and overall hemodynamic status.
Heart Rate Variability during Nostril-Regulated Yoga Breathing: A Randomized Crossover Study
Authors: Telles Shirley , Singh Alok , Sharma Sachin Kumar , Balkrishna Acharya 
Published: December 2024

Background:
Previous studies of nostril-regulated yoga breathing have focused on unilateral breathing with both inspiration and expiration through a specified nostril. However, traditionally described yoga breathing involves inspiration through one nostril and expiration through the other, called suryabhedan pranayama (SBP) (right nostril inspiration) and chandrabhedan pranayama (CBP) (left nostril inspiration). The effects of these practices were investigated here.

Methods:
Forty-seven healthy male participants (group mean age ± standard deviation [SD]; 26.34 ± 6.38 years) with prior experience of yoga breathing (group mean age ± SD; 43.64 ± 32.84 months) were randomly assigned to four sessions on separate days: (i) SBP, (ii) CBP, (iii) Breath awareness, and (iv) Quiet rest. The heart rate variability (HRV) and breath rate were recorded pre, during, and post each practice.

Results:
There was a significant increase in low frequency (LF) power and SD of NN intervals during SBP and CBP in comparison to the respective preceding (P < 0.05; repeated measures analyses of variance with Bonferroni adjusted post hoc analysis), while LF increased post-CBP alone. During both interventions, there were significant reductions in respiration rate.

Conclusion:
The changes in HRV suggest common rather than distinct changes in SBP and CBP suggestive of respiration-related increased cardiac parasympathetic activity. The involvement of both nostrils in SBP and CBP may have contributed to the comparable effects of the two practices.
A Randomized Controlled Trial in Obese Adults with Polycystic Ovarian Syndrome: Examining the Impact of Short-term Integrated Naturopathy and Yoga Interventions on Testosterone, Oxidative Stress, and Mental Health
Authors: Shetty Balakrishna , Shetty Geetha Balakrishna , Nanjeshgowda H. L. , Shetty Prashanth 
Published: December 2024

Background:
Polycystic ovarian syndrome (PCOS) is a metabolic and endocrinological condition that affects many women of reproductive age. Pathology manifests as the changes in reproductive functions, encompassing disorders such as hyperandrogenism, irregular menstrual cycles, and insulin resistance with oxidative stress. We investigated the effect of naturopathy and yoga interventions on oxidative stress and androgens with metabolic parameters in patients with PCOS.

Methods:
We enrolled the 120 obese teenagers with PCOS, and we divided the patients into two groups as study (n = 60) and control (n = 60). In the study group, the patients were given 10 days of naturopathy and yoga interventions, whereas the other group was a waitlist control group. They were assessed for testosterone, lipid profile, malonaldehyde (MDA), total antioxidant capacity (TAC) with Hamilton Anxiety (HAM-A), and Depression (HAM-D) Scale at baseline and after 10 days of intervention.

Results:
We found out that the study group exhibited a significant decrease in testosterone, MDA, HAM-A, HAM-D, body mass index (BMI), and lipid profile compared to the control group also with an effective improvement in the TAC. The stepwise multiple regression data highlight that BMI as a significant predictor for the reduction of testosterone in PCOS after taking naturopathy and yoga interventions.

Conclusion:
The results indicate that short-term integrated yoga and naturopathy interventions are effective in modifying the disease progression of PCOS through endocrinological and metabolic balance.
Frequency of Calreticulin Genotype among JAK2V617F-negative Patients Suspected with Essential Thrombocythemia
Authors: Khazeem Mushtaq M. , Alwan Alaa Fadhil 
Published: December 2024

Abstract

BACKGROUND:
Myeloproliferative neoplasms (MPNs) without Break Point Cluster- Abelson (BCR-ABL) are mainly divided into three major types: polycythemia vera, essential thrombocythemia (ET), and primary myelofibrosis (PMF). JAK2V617F-negative patients with features of MPN may need to be considered for further evaluation to exclude ET diagnosis. A large proportion of JAK2V617F-negative ET and PMF patients have been shown to have mutations at calreticulin (CALR) gene. These mutations are mutually exclusive with JAK2V617F as proposed. The aim of this study was to retrospectively screen for CALR mutations in JAK2V617F-negative ET suspected patients to evaluate the clinical utility of the test in this population.

PATIENTS, MATERIALS, AND METHODS:
This retrospective study was performed at the National Center of Hematology/Mustansiriyah University/Baghdad. Initial screening for JAK2V617F was performed using an allele-specific polymerase chain reaction (AS-PCR) procedure. For CALR screening, amplicon length differentiation assay (PCR-amplicon length differentiation assay [ALDA]) method was used.

RESULTS:
The total number of JAK2V617F-negative cases included in the analysis was 86 cases. Among those, CALR mutations were detected in nine patients (9/86 = 10.47%); 2 cases with CALR Type 1, 6 cases with CALR Type 2, and one case has both types. Out of nine, three cases initially considered secondary conditions were retrospectively diagnosed with ET. Generally, CALR-positive patients were older compared with the CALR-negative group and showed high platelet (PLT) count (P = 0.0011). No significant difference was seen for other blood parameters.

CONCLUSION:
Screening for CALR mutations in Janus kinase 2-negative patients suspected with ET or PMF could lead to the diagnosis of new cases especially those with high PLT count accompanied by normal values of other blood parameters.
Eligibility Criteria for Ferric Carboxymaltose in Women with Iron Deficiency in Obstetrics: An Algerian Expert Consensus
Authors: Aouameur Rachida , Bendaoud Hafida , Guellati Ouafa , Dammene-Debbih Amel , Lahmar Manar , Benmouhoub Nacera , Farah Zahra , Makhloufi Hichem , Frigaa Issam , Madaci Fadela , Mahi Lamine 
Published: December 2024

Abstract

BACKGROUND:
Iron deficiency (ID) and ID anemia (IDA) are widespread health issues affecting a significant number of women in Algeria, particularly during pregnancy. With a lack of clear, localized guidelines for managing ID and IDA in Algeria, the need for a consensus on the eligibility criteria for ferric carboxymaltose (FCM) usage in obstetrics was recognized.

AIMS AND OBJECTIVES:
In this context, a national expert panel aimed to establish a consensus on the eligibility criteria for FCM as the optimal intravenous (IV) iron treatment for women with ID/IDA in obstetrics, based on shared experiences and insights.

METHODS:
The expert panel, comprising seven obstetricians and gynecologists, three anesthetists and intensive care specialists, and one hematologist, deliberated on the use of IV iron therapy, specifically FCM, in the field of obstetrics.

RESULTS:
The panel reached a consensus on serum ferritin cutoff levels, key diagnostic parameters for IDA, the role of C-reactive protein in IDA screening, and the need for harmonization with international guidelines. They also discussed the treatment of ID/IDA, including nutritional well-being, oral and IV iron therapy, and the indication of transfusion. Specific criteria for prescribing IV iron, especially FCM, to pregnant women were identified.

CONCLUSION:
This expert consensus represents a significant step toward improving the diagnosis and management of ID and IDA during pregnancy in Algeria. The recommendations emphasize the efficient and effective use of FCM as an IV treatment, enhancing the standard of care for obstetric patients.
Intracellular Cytokine Flow Cytometry to Differentiate between Active and Latent Tuberculosis through Assessment of Tuberculosis-specific Cytokines
Authors: Laxminarayana Sindhura Lakshmi Koulmane , Belurkar Sushma , Saravu Kavitha , Swaminathan Shilna Muttickal 
Published: December 2024

Abstract

BACKGROUND:
Immune assays, like QuantiFeron-TB Gold (QFT), are available for the diagnosis of latent tuberculosis infection (LTBI). Intracellular cytokine flow cytometry (ICCFC) can be used to assess T-cell immune responses specific to tuberculosis (TB). We studied the role of ICCFC in differentiating active pulmonary TB (Mycobacterium tuberculosis [MTB]) from LTBI in comparison with QFT.

METHODS:
A prospective study of adult patients with MTB, LTBI, and healthy controls was performed over 1 year. QFT, ICCFC, and lymphocyte subsets were tested. The diagnostic performance of the ICCFC in detecting LTBI and MTB in comparison with the QFT was analyzed.

RESULTS:
Twenty-six participants were included in the study. The expression of interferon gamma (IFN-γ) and interleukin (IL)-2 by MTB-specific CD4+ T cells, absolute counts, and percentages of CD3+ and CD4+ T-cells was significantly different between the MTB and LTBI groups [P < 0.001]. The frequency of cytokine-expressing CD4+ T-cells correlated well with IFN-γ levels by QFT (IFN-γ, rho 0.736, P < 0.001 and IL-2, rho 0.726, P < 0.001). The frequency of IFN-γ and IL-2 expressing CD4+ T-cells had an area under the curve of 0.946 and 0.943, respectively, compared to QFT in detecting LTBI.

CONCLUSION:
ICCFC is a valuable tool for detecting LTBI in household contacts with MTB.
Investigating Oxidative Stress and Antioxidant Dynamics in Beta-thalassemia Major: A Comparative Study from Al-Diwaniyah, Iraq
Authors: Inteek Hadeer Hayder , Madhkhoor Shaymaa Rabeea 
Published: December 2024

Abstract

BACKGROUND:
Beta-thalassemia major (β-TM) is a severe blood disorder in which the body does not make enough hemoglobin, leading to chronic anemia and the need for regular blood transfusions. This status induces iron overload from transfusions that can lead to the onset of oxidative stress and hence worsen cellular impairment. Oxidative stress is combated by antioxidants that precedes oxidostasis study aimed to evaluate the relationship between antioxidant levels and β-TM in patients from Al-Diwaniyah Governorate (reason) Iraq.

MATERIALS AND METHODS:
This study was carried out on 60 patients; β-TM had been diagnosed and treated at the Center of Genetic Disease in Al-Diwaniya. A control group of 45 age- and gender-matched healthy controls was also recruited. The levels of the main antioxidants, which included catalase (CAT), human glutathione (GST), and malondialdehyde (MDA) – superoxide dismutase (SOD) were also analyzed from the blood samples obtained.

RESULTS:
Compared with the control group, patients with β-TM showed significantly higher MDA levels and increased activity of GST, CAT, and SOD P < 0.05. Patients all had elevated levels of serum ferritin, indicating iron overload. A highly significant inverse correlation between ferritin and antioxidants (P < 0.01) characterizes higher iron overload correlates with better antioxidant defenses. Frequent transfusions were also associated with increased depletion of antioxidant pools.

CONCLUSION:
A significant oxidative stress in β-TM affecting SOD, CAT, MDA, and glutathione levels was demonstrated in this study. This supports the role of oxidative stress in the pathophysiology of the disorder and offers possible interventions to reduce oxidative insults in affected individuals.