bluuebunny/crossref_metadata_2025_split huggingface dataset:
ANALISA PENGARUH FREE CASH FLOW, AUDIT INTERNAL, LIKUIDITAS, LEVERAGE DENGAN DISCREATIONARY ACCRUAL Pada PT. ALSY
Authors: Martias Andi 
Published: March 2020

Abstract - Discreationary accruals as a representative in earnings management calculation parameters. The theory in which calculated by excluding total accruals with non-discreationary accruals. This model uses Total Accrual (TA) which is classified into discreationary accrual (DA) and non discreationary accrual (NDA). This research process aims to determine the process of managing management responsibilities for financial reporting for shareholders there is no miss information. The earnings management method is part of the accounting method used in financial reporting for investors.The analysis used in this study is to see the extent of the influence of free cash flow, internal audit, liquidity ratios, leverage ratio to discreationary accrualrs as representatives of earnings management. Measurement with the ratio approach and the results of the company's internal audit process. The research sample service companies in the field of loss insurance which are listed on the Indonesia stock exchange quarter 1 to quarter 4 during the period 2015 - 2018. Regression panel data is used to test hypotheses. Hypothesis results found no significant correlation between free cash flow, liquidity and leverage with discreationary accruals. Internal audit and free cash flow affect discretionary accruals with a confidence level of 90%, meaning a standard error of 10%. Whereas leverage and liquidity do not have impact with discretionary accruals. This means thus the performance of both there is no correlation to earnings management in the practice of the company under study. Keywords: free cash flow, liquidity ratio, leverage ratio, internal audit, discreationary accruals
Fusion patterns of major calvarial sutures on volume-rendered CT reconstructions
Authors: Wilkinson C. Corbett , Stence Nicholas V. , Serrano Cesar A. , Graber Sarah J. , Batista-Silverman Lígia , Schmidt-Beuchat Emily , French Brooke M. 
Published: March 2020

OBJECTIVERecently, the authors investigated the normal course of fusion of minor lateral calvarial sutures on “3D” volume-rendered head CT reconstructions in pediatric trauma patients. While evaluating these reconstructions, they found many more fused sagittal sutures than expected given the currently accepted prevalence of sagittal craniosynostosis. In the present study, using the same set of head CT reconstructions, they investigated the course of fusion of the sagittal as well as the lambdoid, coronal, and metopic sutures.METHODSThey reviewed all volume-rendered head CT reconstructions performed in the period from 2010 through mid-2012 at Children’s Hospital Colorado for trauma patients aged 0–21 years. Each sagittal, lambdoid, coronal, or metopic suture was graded as open, partially fused, or fused. The cephalic index (CI) was calculated for subjects with fused and partially fused sagittal sutures.RESULTSAfter exclusions, 331 scans were reviewed. Twenty-one subjects (6%) had fusion or partial fusion of the sagittal suture. Four of the 21 also had fusion of the medial lambdoid and/or coronal sutures. In the 17 subjects (5%) with sagittal suture fusion and no medial fusion of adjacent sutures, the mean CI was 77.6. None of the 21 subjects had been previously diagnosed with craniosynostosis. Other than in the 21 subjects already mentioned, no other sagittal or lambdoid sutures were fused at all. Nor were other coronal sutures fused medially. Coronal sutures were commonly fused inferiorly early during the 2nd decade of life, and fusion progressed superiorly and medially as subjects became older; none were completely fused by 18 years of age. Fusion of the metopic suture was first seen at 3 months of life; fusion was often not complete until after 2 years.CONCLUSIONSThe sagittal and lambdoid sutures do not usually begin to fuse before 18 years of age. However, more sagittal sutures are fused before age 18 than expected given the currently accepted prevalence of craniosynostosis. This finding is of unknown significance, but likely many of them do not need surgery. The coronal suture often begins to fuse inferiorly early in the 2nd decade of life but does not usually complete fusion before 18 years of age. The metopic suture often starts to fuse by 3 months of age, but it may not completely fuse until after 2 years of age.
First case series of the transradial approach for neurointerventional procedures in pediatric patients
Authors: Majmundar Neil , Patel Pratit , Dodson Vincent , Bach Ivo , Liu James K. , Tomycz Luke , Khandelwal Priyank 
Published: March 2020

OBJECTIVEThe transradial approach (TRA) has been widely adopted by interventional cardiologists but is only now being accepted by neurointerventionalists. The benefits of the TRA over the traditional transfemoral approach (TFA) include reduced risk of adverse clinical events and faster recovery. The authors assessed the safety and feasibility of the TRA for neurointerventional cases in the pediatric population.METHODSPediatric patients undergoing cerebrovascular interventions since implementation of the TRA at the authors’ institution were retrospectively reviewed. Pertinent patient information, procedure indications, vessels catheterized, fluoroscopy time, and complications were reviewed.RESULTSThere were 4 patients in this case series, and their ages ranged from 13 to 15 years. Each patient tolerated the procedure performed using the TRA without any postprocedural issues, and only 1 patient experienced radial artery spasm, which resolved with the administration of intraarterial verapamil. None of the patients required conversion to the TFA.CONCLUSIONSThe TRA can be considered a safe alternative to the TFA for neurointerventional procedures in the pediatric population and provides potential advantages. However, as pediatric patients require special consideration due to their smaller-caliber arteries, routine use of ultrasound guidance is advised when attempting the TRA.
The quality of YouTube videos on endoscopic third ventriculostomy and endoscopic third ventriculostomy with choroid plexus cauterization procedures available to families of patients with pediatric hydrocephalus
Authors: Sader Nicholas , Kulkarni Abhaya V. , Eagles Matthew E. , Ahmed Salim , Koschnitzky Jenna E. , Riva-Cambrin Jay 
Published: March 2020

OBJECTIVEYouTube has become an important information source for pediatric neurosurgical patients and their families. The goal of this study was to determine whether the informative quality of videos of endoscopic third ventriculostomy (ETV) and endoscopic third ventriculostomy with choroid plexus cauterization (ETV + CPC) is associated with metrics of popularity.METHODSThis cross-sectional study used comprehensive search terms to identify videos pertaining to ETV and ETV + CPC presented on the first 3 pages of search results on YouTube. Two pediatric neurosurgeons, 1 neurosurgery resident, and 2 patient families independently reviewed the selected videos. Videos were assessed for overall informational quality by using a validated 5-point Global Quality Score (GQS) and compared to online metrics of popularity and engagement such as views, likes, likes/views ratio, comments/views ratio, and likes/dislikes ratio. Weighted kappa scores were used to measure agreement between video reviewers.RESULTSA total of 58 videos (47 on ETV, 7 on ETV + CPC, 4 on both) of 120 videos assessed met the inclusion criteria. Video styles included “technical” (62%), “lecture” (24%), “patient testimonial” (4%), and “other” (10%). In terms of GQS, substantial agreement was seen between surgeons (kappa 0.67 [95% CI 0.55, 0.80]) and excellent agreement was found between each surgeon and the neurosurgical resident (0.77 [95% CI 0.66, 0.88] and 0.89 [95% CI 0.82, 0.97]). Only fair to moderate agreement was seen between professionals and patient families, with weighted kappa scores ranging from 0.07 to 0.56. Academic lectures were more likely to be rated good or excellent (64% vs 0%, p < 0.001) versus surgical procedure and testimonial video types. There were significant associations between a better GQS and more likes (p = 0.01), views (p = 0.02), and the likes/dislikes ratio (p = 0.016). The likes/views ratio (p = 0.31) and comments/views ratio (p = 0.35) were not associated with GQS. The number of likes (p = 0.02), views (p = 0.03), and the likes/dislikes ratio (p = 0.015) were significantly associated with video style (highest for lecture-style videos).CONCLUSIONSMedical professionals tended to agree when assessing the overall quality of YouTube videos, but this agreement was not as strongly seen when compared to parental ratings. The online metrics of likes, views, and likes/dislikes ratio appear to predict quality. Neurosurgeons seeking to increase their online footprint via YouTube would be well advised to focus more on the academic lecture style because these were universally better rated.
Dural sinus volume in children with syndromic craniosynostosis and intracranial hypertension
Authors: de Goederen Robbin , Cuperus Iris E. , Tasker Robert C. , den Ottelander Bianca K. , Dremmen Marjolein H. G. , van Veelen Marie-Lise C. , Spoor Jochem K. H. , Joosten Koen F. M. , Mathijssen Irene M. J. 
Published: March 2020

OBJECTIVEIntracranial hypertension is a major concern in children with syndromic craniosynostosis (sCS). Cerebral venous hypertension caused by cerebral venous outflow obstruction is believed to contribute to intracranial hypertension. The authors therefore hypothesized that cerebral venous volume would be increased in those children with sCS and intracranial hypertension.METHODSIn a case series of 105 children with sCS, of whom 32 had intracranial hypertension, cerebral MRI techniques were used to quantify the volume of the superior sagittal sinus, straight sinus (StrS), and both transverse sinuses.RESULTSLinear regression showed that total cerebral venous volume increased by 580.8 mm3 per cm increase in occipitofrontal head circumference (p < 0.001). No significant difference was found between the intracranial hypertension group and the nonintracranial hypertension group (p = 0.470). Multivariate ANOVA showed increased StrS volume (as a proportion of total volume) in the intracranial hypertension group (8.5% vs 5.1% in the nonintracranial hypertension group, p < 0.001). Multivariate logistic regression showed that a 100-mm3 increase in StrS volume is associated with increased odds of having intracranial hypertension by 60% (OR 1.60, 95% CI 1.24–2.08).CONCLUSIONSAlthough intracranial hypertension was not associated with total cerebral venous volume increase, it was associated with an isolated increase in StrS volume. Hence, it is unlikely that general cerebral venous outflow obstruction is the mechanism of intracranial hypertension in sCS. Rather, these findings indicate either a central cerebral vulnerability to intracranial hypertension or a mechanism involving venous blood redistribution.
THE EFFECTS OF FIRE EXTINGUISHING VEHICLES FIRE DISTRIBUTION IN INDOORS MANUFACTURING AND WAREHOUSE FACILITIES
Authors: Hulida Ye. , Sharуу V. 
Published: March 2020

Most modern production and storage facilities are fire hazardous. A large area, a large fire load, the use of technologies with high temperatures, contributes to the rapid development of fire in a short period of time over a large area. The current direction of providing the fire safety system at the enterprises is to eliminate the conditions of rapid development of the fire and minimize its consequences through the use of fire curtains.
Develop a method for determining the optimum dimensions of the enclosed volume of a closed warehouse facility by using fire-proof curtains to limit the rate of fire spread.
To provide fire protection for warehouse facilities, the following tasks must be addressed first and foremost

to investigate the process of fire spread in enclosed premises at production and storage facilities;
to develop a method of determining the optimal size of the volume of premises, closed production facilities and to investigate the impact of the use of fire curtains on the speed of fire.

In order to solve the first problem, materials were stored in the production and storage facilities, the combustion of which was accompanied by a thermal decomposition with the release of gaseous combustion products. The rate of burning of solid materials depends not only on the physical nature of the material, but also on the location of the fire load structure. In addition, the rate of burnout indoors differs from the rate of burnout in open space.
Two modes of development of combustion of materials in a room are possible: 1) with the presence of sufficient amount of air (oxygen), that is, the resulting fire is regulated by the fire load; 2) with insufficient air (oxygen), that is, the resulting fire is regulated by ventilation.
Indoors in real conditions, the first mode of fire gradually goes into the second, and after reaching the temperature in the room at which the windows are destroyed, the gas exchange process becomes two-sided and the fire goes to the first mode.
To solve the second problem, a method of determining the optimal size of the volume of premises, closed production and storage facilities was developed.
Conclusions and specific suggestions:

The number of sheltered volumes of storage facilities and their optimal area depends on the storage area of ​​the equipment and equipment not protected from free spread of fire.
The accuracy of determining the optimal area of fire depends on the accepted probability of hit points to be within the range of acceptable solutions of the optimization problem.
The presence of a protected volume of storage facilities reduces the rate of fire spread by 1.8 times.
In the protected volume of the room with fire curtains on the roof of the warehouse it is necessary to arrange 3-piece air-exhaust lights to remove smoke in case of fire.
ACTUAL QUESTIONS OF STATE REGULATION OF FIRE SAFETY IN UKRAINE
Authors: Miller O. , Harchuk I. 
Published: March 2020

In the framework of Ukraine's foreign policy on integration with the European Union (hereinafter referred to as the EU), by pursuing the necessary reforms, our country is gradually and persistently approaching European standards in the field of civil protection. Therefore, the problems of fire safety in Ukraine are of particular relevance. Nowadays, they are interconnected and interdependent with the problems of economic, social, technogenic and environmental danger - unsatisfactory fire situation in our country forces the relevant authorities and organizations to work for the prevention and prevention of fire threats, for the protection of life and health of people, national wealth and the environment.
The article reveals a number of shortcomings in the fire safety regulation system in Ukraine, in particular, the inconsistency of domestic experience with the standards and norms of the European Union and international bodies, the outdated paradigm of inspection and risk assessment on a scale, excessive pressure of state supervision (control) on entrepreneurs (control) imperfection of the insurance services market, lack of interest of some state bodies of executive power in the state policy of deregulation, low level of responsibility of objects of protection of requirements the gamut of fire safety.
MODELING OF THE HEAT TRANSFER PROCESS IN A MULTI-LAYER SPHERICAL CONSTRUCTION TAKING INTO ACCOUNT OF INTERNAL HEAT SOURCES
Authors: Tatsii R. , Pazen O. , Berezhanskiy T. 
Published: March 2020

The proposed work is devoted to the application of the direct method to the study of heat transfer processes in a multilayer hollow spherical structure in the presence of internal (distributed) heat sources. It is assumed that there is an ideal thermal contact between the layers, and that the laws of changes in the temperatures of the media that wash the surface (inner and outer) layers of the structure are arbitrary functions of time and are evenly distributed over the surfaces. That is, convective heat exchange with the environment is assumed and the boundary conditions of the third are satisfied. Therefore, the isotherms inside this structure are concentric circles. The coefficients of the thermal conductivity equation are considered to be lump-constant functions with respect to the spatial coordinate.
This problem is solved by applying the reduction method, when the original problem is divided into two or more simple ones. Analytical studies were conducted using the method of reduction, the concept of quasi-derivatives, modern theory of systems of linear differential equations, the Fourier method and a modified method of eigenfunctions with the active use of computer mathematical environments. The numerical implementation of the method was performed using the Maple 13 computer algebra system.
To illustrate the proposed method, a model example of finding the distribution of the temperature field in a four-layer spherical structure with available internal heat sources under the influence of the temperature of the external fire is solved. The results of the calculations are presented as a graph of temperature change depending on time and spatial coordinate. It should be noted that 30 first roots of the characteristic equation were used to achieve the result with the given accuracy.
The results obtained are directly applicable in a number of applications. This task describes the processes of heat exchange both heating and cooling.
Translation Strategies for Speech Features of Characters in Fictional Texts (a Case Study of Speech of Upper Class Representatives)
Authors: Kulikova M. N. 
Published: March 2020

Introduction. The paper analyses different means used for conveying the phonetic features of the speech of upper class representatives in English fiction, in particular in the works of Charles Dickens and John Galsworthy. The author focuses on functions of phonographic stylisation of the aristocratic speech and discusses the techniques and strategies for rendering this phenomenon into the Russian language.Methodology and sources. When selecting examples for analysis, we used the method of corpus analysis, which made it possible to establish the frequency of using a particular phonographic means, as well as the continuous sampling method used to analyse a specific technique of phonographic stylisation. Methods of linguistic, sociolinguistic and translation analysis were used to analyse specific examples of phonographic stylisation and their translations into the Russian language. The novels by Charles Dickens and John Galsworthy were used to carry out the research.Results and discussion. When translating the speech of upper class representatives into the Russian language, phonographic means can be rendered only in those cases when they perform a parody function. Otherwise, phonographic means are not conveyed but might be substituted or compensated by lexical and syntactical means, which can be considered a natural consequence because of the difference in the traditions of representing the speech of aristocrats in English and Russian literary traditions.Conclusion. Phonographic means and phonographic stylisation are the most important component of the artistic representation of character’s speech in general, and the speech of upper class representatives in particular. Consequently, this phenomenon is a multifaceted linguistic problem in the theory of translation. This study outlines the main directions of analysis of phonographic stylisation while rendering the speech of aristocrats, but this problem is far from being solved. Other cases of using phonographic stylisation may be the subject of further research into contrasting and translation aspects.
The Ideological Perspective of Modern Conflict Reality in a Closed Society: the North Korean Case
Authors: Kabylinskii B. V. 
Published: March 2020

Introduction. Socio-philosophical studies of the patterns of conflict being in modern discourse need to be clarified from the point of ontology. The analysis of the conflict specifics of a closed society in an ideological perspective allows us to discover the ontological foundations of self-conflict. In order to empirically reinforce conflict research, the relationship of conflict and ideology should be considered on the basis of specific cases. North Korean sociocultural realities are among the most visible forms of a closed society in modern discourse and provide ample opportunity to comprehend the conflicting reality modeled by ideological tools of influencing the mass consciousness.Methodology and sources. Methodologically, the work is based on social and philosophical reflection based on direct observations in North Korea during a visit to Pyongyang in the autumn of 2016 and a content analysis of Russian literature acquired in North Korea (works by Kim Il Sung and Kim Jong Il, fundamental scientific works by North Korean scientists and periodicals of an ideological nature).Results and discussion. Ideology is understood as a variety of views and ideas transmitted to the subject with the goal of reorienting or keeping his perception in a certain mode of sociocultural reality. The subject's ideological programming in modern discourse claims to be a leader in the field of modeling sociocultural life in general and, in particular, the “conflict reality” cluster. The author analyzes the ideological foundations of North Korean conflict reality, laid down by the founder of the state, Kim Il Sung, and continued by his heir Kim Jong Il in the militarized Songun doctrine.Conclusion. On the base of study of the ideological aspects of conflict reality in the DPRK, it can be concluded that in a closed society, the ontological boundary between the real and the apparent in everyday life is eliminated. At the same time, a closed society with a paramilitary ideology meets the criteria for a successful development for a third world country, as embodied in globalist dogma.