bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Possible Weakening of Financial Accounting from Tax Reforms
Authors: Hanlon Michelle 
Published: September 2021

ABSTRACT
There are past and proposed tax law changes that contain provisions that affect financial reporting. These include calls for book-tax conformity, proposals to increase the links between financial accounting and taxable incomes, and actions by Congress that make direct alterations to U.S. GAAP. I submit that these tax law changes potentially threaten financial reporting quality. I discuss my concerns about why such provisions have not attracted attention from accountants to the extent they should and make a case for more awareness and more research going forward.
A Closer Look at Racial Differences in Diabetes Outcomes Among a Community Sample: Diabetes Distress, Self-care, and HbA1c
Authors: Helgeson Vicki S. , Naqvi Jeanean B. , Korytkowski Mary T. , Gary-Webb Tiffany L. 
Published: September 2021

OBJECTIVE
Approximately 34 million people in the U.S. have diabetes. With this illness come substantial changes to psychological and physical health. However, type 2 diabetes disproportionately affects non-Hispanic Black compared with non-Hispanic White populations. The purpose of this study was to examine racial differences in psychological, behavioral, and physical health over time among individuals recently diagnosed with type 2 diabetes.

RESEARCH DESIGN AND METHODS
Data were collected from a community sample of 193 adults recently diagnosed with type 2 diabetes (44% female; 45% Black). Measures of distress, self-care behaviors, and HbA1c were taken at an initial interview (time 1) and 6 months later (time 2). Individuals wore an Actical accelerometer to assess physical activity and participated in three 24-h dietary recall interviews to assess dietary intake within 2 weeks of the initial interview.

RESULTS
From time 1 to time 2, Black women showed the highest increase in depressive symptoms. There was a greater increase in regimen and physician distress among White compared with Black participants. White men and Black women reported a decline in medication adherence over time. There were no racial differences in changes in physical activity across 6 months. However, Black individuals had higher overall calorie consumption with greater protein, saturated fat, and cholesterol intake than White individuals. There were no race or sex differences in changes in glycemic stability.

CONCLUSIONS
Initial adjustment to a diagnosis of type 2 diabetes differentially influences Black and White men and women in terms of depressive symptoms, diabetes distress, and self-care.
Suspension of Glycosaminoglycans in Oleogel Environment and Application Perspective in GcMAF Immunotherapy
Authors: Zima J. 
Published: September 2021

Abstract
The aim of this work was to find out the optimal concentration of gelling agents or their optimal combination in the olive oil environment to stabilise the suspension of chondroitin sulphate. Purified olive oil was structured with rice bran wax or a combination of gelators – soy lecithin and sorbitan tristearate. Rice bran wax creates a viscous fluid without a gel structure. The combination of soy lecithin and sorbitan tristearate forms a gel structure from 5 wt.% of the concentration. The optimal ratio of soy lecithin and sorbitan tristearate was found to be 3:2 wt.%. Oleogel was immobile at temperatures below 8°C; on increasing the temperature, it changed to a viscous liquid. The oleogel environment opens new possibilities for creating oral route immunotherapy approaches such as glycoprotein-derived macrophage activating factor-derived immunotherapy.
Possibilities of microemulsion application in rectal administration of indomethacin
Authors: Špaglová M. , Čuchorová M. , Čierna M. , Mikušová V. , Bauerová K. , Poništ S. 
Published: September 2021

Abstract
Rectal administration is a suitable route of administration for drugs that are either very irritating to the intestine (e.g., indomethacin) or are more effective when the first-pass effect in the liver is circumvented. Microemulsions are a tool for the improvement of penetration of sparingly soluble drugs. They are mainly used in topical and transdermal drug delivery. However, they find application also in other routes of administration, mainly due to their ability to solubilize sparingly soluble drugs. The selection of a suppository base depends on the physical properties of the drug. The study focused on evaluating the effect of the microemulsion as the solubilizer of sparingly soluble indomethacin in hydrophilic and lipophilic suppository bases compared with Polysorbate 80 as the excipient contained in the microemulsion. The reference suppositories were prepared by the traditional moulding technique from Adeps solidus or Macrogol suppository base without the previous drug solubilization. The microemulsion-based suppositories were prepared after the initial solubilization of the drug in the microemulsion or Polysorbate 80, followed by the addition of suppository base to maintain the same drug/solubilizer ratio. The suppositories were tested for softening time, hardness, and uniformity of mass. The dissolution test was performed using the dialysis tubing method in the basket apparatus. The amount of indomethacin released into the dissolution medium was determined spectrophotometrically at 320 nm. The results indicate that solubilization of indomethacin in the microemulsion had a positive effect on in vitro drug release but not as significant as in the case of Polysorbate 80 used alone. The enhancement ratio for Polysorbate 80 in Adeps suppositories was 2.9, for the microemulsion in Adeps suppositories was 1.1, and for Polysorbate 80 in Macrogol suppositories was 7.4 after 3 hours. The test of uniformity of mass had shown that all suppositories (reference, solubilizer-containing) are within the permitted limits. The softening time was reduced by adding the solubilizer to each type of suppository base.
Smart Textile for Building and Living
Authors: Priniotakis Georgios , Marrot Laetitia , Stachewicz Urszula , Krstic-Furundzic Aleksandra , Venturini Enrico , Jonaitiene Vaida 
Published: September 2021

Abstract
In construction, textiles can be used either for reinforcing the structure or for finishing design. When we talk about function, the interior is no less important than the exterior and architecture of the building. Thus using textiles to reinforce the structure of buildings, textiles often perform a desired function of reinforcing the “finish.” Building textile materials include fibers that are mixed with concrete, fiberglass reinforcement meshes, insulators, etc. Textile architecture covers permanent tensile structures based on polyester or glass fiber fabrics, with polyvinyl chloride (PVC) or polytetrafluoroethylene (PTFE) coating and awnings generally supported by polyester or polyolefin fabrics, with or without coating, especially for gardening. All above topics are covered within this perspective with the experts from the group of smart textiles for building and living within COST Action CA17107 European Network to Connect Research and Innovation Efforts on Advanced Smart Textiles (CONTEXT) [1].
Optoelectronics applications of electrodeposited p- and n-type Al2Se3 thin films
Authors: Faremi A. A. , Oluyamo S. S. , Olubosede O. , Olusola I. O. , Adekoya M. A. , Akindadelo A. T. 
Published: September 2021

Abstract
In this paper, energy band gaps and electrical conductivity based on aluminum selenide (Al2Se3) thin films are synthesized electrochemically using cathodic deposition technique, with graphite and carbon as cathode and anode, respectively. Synthesis is done at 353 K from an aqueous solution of analytical grade selenium dioxide (SeO2), and aluminum chloride (AlCl2·7H2O). Junctions-based Al2Se3 thin films from a controlled medium of pH 2.0 are deposited on fluorine-doped tin oxide (FTO) substrate using potential voltages varying from 1,000 mV to 1,400 mV and 3 minutes −15 minutes respectively. The films were characterized for optical properties and electrical conductivity using UV-vis and photoelectrochemical cells (PEC) spectroscopy. The PEC reveals a transition in the conduction of the films from p-type to n-type as the potential voltage varies. The energy band gap reduces from 3.2 eV to 2.9 eV with an increase in voltage and 3.3 eV to 2.7 eV with increase in time. These variations indicate successful fabrication of junction-based Al2Se3 thin films with noticeable transition in the conductivity type and energy band gap of the materials. Consequently, the fabricated Al2Se3 can find useful applications in optoelectronic devices.
Growth parameters ofPoecilia latipinna(Lesueur, 1821) (Actinopterygii, Poeciilidae) – an introduced species in brackish water of Wadi Al-Bahayes (Oman)
Authors: Güçlü Salim Serkan , Al Jufaili Saud M. , Jawad Laith A. 
Published: September 2021

AbstractThis work is one of the first studies on the growth ofPoecilia latipinnaoutside its natural habitat. The objective of our study was to investigate the growth parameters of the population ofP. latipinna, which is an alien species in Oman (Wadi Al-Bahayes). The population structure ofP. latipinnain Wadi Al-Bahayes (Oman; 23°40′47″N; 58°11′36″E) was studied in June and August 2020, using 124 fish. In the course of this study, the number of individuals of each sex, age, weight and size composition were determined. In addition, the total length–weight relationship (LRW) was calculated, as well as the von Bertalanffy growth equation. The mean growth performance (phi prime) and the condition factor were calculated. Males accounted for 37.10% and females for 62.90% of the population. The length–weight relationship and the von Bertalanffy growth equation were W = 0.0214 × L2.7889R2= 0.9212, Lt = 11.46 (1 − e−0.127 (t + 2.71)) for males and Lt = 14.51 (1 − e−0.072 (t + 3.98)) for females. The mean growth performance and the condition factor were calculated as 1.22 for males and 1.18 for females and 1.54 for all specimens.The study shows that the population of the species is characterized by a wide age range. Consequently, monitoring of this alien species is highly recommended.
First record of straight-needle pteropodCreseis aciculaRang, 1828 bloom in the Çanakkale Strait (NE Aegean Sea, Turkey)
Authors: Tunçer Sezginer , Öğretmen Nazik , Çakır Fikret , Öztekin Alkan , Oral Ayhan , Suner Salih Can 
Published: September 2021

AbstractPteropods are marine pelagic calcifier mollusks sensitive to chemical changes in seawater due to their highly soluble aragonite shells. Increased acidity (reduced pH) of seawater causes difficulties in precipitating their shells and/or results in their dissolution, which is related to increased atmospheric CO2concentrations and warming of seawater. They are therefore indicators of environmental changes. In this paper, we present the first record of the straight-needle pteropodCreseis aciculaRang, 1828 bloom in the surface waters of the Ҫanakkale Strait, Turkey (NE Aegean Sea), encountered in July 2020, when the highest sea surface temperatures and pH levels since 2007 were recorded. In coastal zones, such as the Ҫanakkale Strait, anthropogenic activity contributes significantly to environmental changes. Consequently, the increase in pH at elevated temperatures indicates an auxiliary factor (i.e. anthropogenic activity) that triggered theC. aciculabloom, rather than global atmospheric CO2levels.
Significance of Traditional Materials and Their Substitution with Newly Available Materials
Authors: Zamolyi Ferenc 
Published: September 2021

This article focuses on the region of Central Timor, settled by the Atoni Meto people, who live in round houses built on the ground. There seem to have developed local peculiarities in vernacular architecture, which require the use of wooden materials of different size, shape and state of processing. Changes in local vernacular architecture were also induced by the recent availability of modern materials such as bricks, concrete and corrugated iron. The aim of this article is to explore how such building materials are used and whether they are/ can be integrated into local vernacular building traditions. Fieldwork conatining architectural survey was conducted in Timor in May 2004 in Maubesi, and in June 2011 near Soe and Nikiniki (villages None, Supul and Boti) and Kefamenanu (among others the villages of Fafenesu, Maslete and Tamkessi). Some of the materials seem to have a strong effect on the layout or design of the buildings, whereas in other cases, such effects are far more subtle. In some cases, the new materials are used to imitate the more traditional ones, with astonishing results, and often incorporating structural details from the older technology and traditional materials which are copied. New materials already influence the building due to their different, new properties, and designs are devised to adapt to these changes, which in the end result in an altered building. In other cases, there is no compatibility at all, and old forms and designs are abandoned in favour of a new concept supported by new materials
Impacto del programa juntos en las necesidades básicas insatisfechas, pobreza, salud y educación en los beneficiarios de la región Junín
Authors: Fabian-Arias Eugenia , Pérez Ticse Juan Carlos , Huamán Guadalupe Edith Rosana , Vilcas Baldeón Luz Maria , Baltazar Meza Carmen Yudex 
Published: September 2021

El Programa Juntos, es un programa de transferencias monetarias condicionadas que se otorga un bono de S/200 soles bimensuales a hogares en situación pobreza y extrema pobreza. El objetivo del estudio fue determinar el impacto del Programa Juntos en las necesidades básicas insatisfechas, pobreza, salud y educación en la región Junín, tipo de investigación básico, nivel explicativo, carácter cuantitativo, diseño cuasi experimental, las unidades de análisis fueron los beneficiarios del programa juntos. La población fue 3990 hogares y la muestra para el tratamiento fue de 1459 hogares y para el grupo control 1,399 hogares del año 2015 al 2019; el método de investigación fue Diferencias en Diferencias con datos de las Encuestas Nacionales de Hogares, Demográfica y de Salud Familiar y procesado con el software Stata 15. Los resultados en necesidades básicas insatisfechas, generó un impacto de bajo nivel significativo en el tipo de vivienda y alumbrado por generador eléctrico ; en pobreza se evidenció un impacto de moderado nivel significativo; pero no se encontraron resultados significativos en los indicadores de salud , educación, la matrícula de niños y adolescentes generó un impacto moderadamente significativo ; en el idioma o lengua materna se evidenció un impacto positivo de bajo nivel significativo y en cuanto a la pensión mensual de enseñanza se observó un impacto negativo de moderado nivel significativo del programa. Se concluye que se encontraron algunos indicadores de bajo nivel significativo en necesidades básicas insatisfechas, pobreza y educación y no se encontró resultados significativos en salud.
Conectividad en tiempos de pandemia en el adulto mayor Centro Gerontológico Santa Gema de Galgani
Authors: Macías Cedeño María Alejandra , Álava Barreiro Leila María 
Published: September 2021

La conectividad conjunta a la tecnología y la pandemia COVID -19 ha traído consigo cambios drásticos siendo el más transcendental la migración de actividades de la vida diaria al mundo digital, dichas actividades hacen mención a la educación, recreación, trabajo, encuentros sociales, ocio, entre otros, todo ello acontece afectaciones de adaptación en la población en especial en los adultos mayores, por tal motivo el objetivo de este trabajo es analizar de qué manera la conectividad en los tiempos de pandemia afecta a los adultos mayores. Se realizó una investigación cuantitativa no experimental con la utilización de la técnica la entrevista, con un diseño descriptivo simple. La muestra estuvo conformada por 50 adultos mayores participantes de los servicios que brinda el Centro Gerontológico Santa Gema de Galgani de la Parroquia rural Abdón Calderón. Se utilizó como instrumento un banco de preguntas. Obteniendo como resultado que el residir en una zona rural no les permite contar con el servicio de conectividad necesaria que ellos requieren para poder acceder a las plataformas virtuales y así ser partícipes de las actividades emitidas por el Centro donde participaban de manera presencial antes de la pandemia. Teniendo como conclusión que no solo la conectividad es el único impedimento, al mismo tiempo el no contar con un aparato tecnológico y no saber el funcionamiento de estos les aparta de los beneficios que ofrece la conectividad conjunta a la tecnología, misma que provocan afectaciones en su estado emocional.
Intervención del Trabajador Social en la violencia filio-parental en la Unidad Educativa Fiscal “San Isidro” Manabí 2020.
Authors: Ostaiza Meza Julissa Jamileth , Aveiga Macay Vicenta Inmaculada Ramona 
Published: September 2021

El trabajador social intensifica su labor como un desafío al momento de intervenir en los casos de violencia filio-parental, desde su visión profesional aporta conocimientos teóricos y prácticos que facilitan la comprensión de esta problemática que afecta a las familias cuando el hijo maltrata física o verbalmente a sus progenitores, estudios realizados evidencian esta realidad social, por lo que el objetivo de esta investigación fue analizar la intervención del Trabajador Social en la violencia filio-parental en la Unidad Educativa Fiscal “San Isidro” Manabí 2020. En el desarrollo del proceso, se utilizó el método descriptivo, con enfoque cualitativo y cuantitativo, se procedió a realizar una revisión bibliográfica, a nivel empírico se empleó la técnica de la entrevista y encuesta, la muestra fue aleatoria intencional con un total de 67 personas, conformado por 30 estudiantes, 30 madres y padres de familia, 6 docentes a quienes se les aplicó la encuesta y una entrevista dirigida a la trabajadora social del Departamento de Consejería Estudiantil de la institución. Los resultados evidenciaron que el abordaje del trabajador social en esta problemática fue fundamental, por cuanto utilizó metodologías y técnicas propicias que le permitieron a las familias mejorar estilos educativos y un sistema comunicacional adecuado para fortalecer la dinámica del núcleo familiar. En conclusión, los trabajadores sociales son profesionales importantes para el abordaje de la violencia filio-parental, familiarizándose con la problemática y tomando en contacto con la familia para así proceder a aplicar un modelo de intervención adecuado a la situación.
The graphic organizer’s effect on the students’ writing achievement in argumentative paragraph
Authors: Hafidz Moh 
Published: September 2021

The Graphic organizer strategy is visually mapped to organize the general into a particular idea in an argumentative paragraph to develop students’ writing scores. The purpose of this research is to enrich theoretical and practical strategiesin writing paragraph argumentatively. This research is a quasi-experimental study with a Pretest-post-test non-equivalent group and non-random sampling technique to determine the experimental group consisting of 23 participants and the control group consisting of 23 participants. The expert who validated the test was senior English lecturers. And the researcher used Cronbach’s Alpha to measure the reliability, and the result was 0.721 (acceptable). As the result, graphic organizer strategy significantly affected the students’ writing achievement in argumentative paragraphs, especially on the organization aspect. Additionally, this strategy also allowed them to explore their ideas independently and unconsciously builds some connecting words up.DOI 10.26905/enjourme.v6i1.5701
Editorial: Articles, perspectives, and TPDP
Authors: Vilhuber Lars 
Published: September 2021

The present issue provides a diverse selection of articles. We introduced a new typeof article, “Perspectives,” in the previous issue, and continue with two such articles in thecurrent issue, both drawn again from presentations made at the October 2020 CanadianResearch Data Centre Network (CRDCN) conference. We also have a new article on the topic of “Privacy Challenges,” as well as the first of several journal versions of contributions to TPDP 2020. We open with a regular article on the topic of "Differentiallyprivate false discovery rate control."
KEEFEKTIFAN MODEL PEMBELAJARAN BERBASIS OTAK DALAM PEMBELAJARAN MENULIS PARAGRAF ARGUMENTATIF DI SMAN 1 SINDANG KABUPATEN INDRAMAYU
Authors: Kohar Dadun 
Published: September 2021

Kemampuan menulis siswa SMA masih banyak dikeluhkan. Jika kemampuan menulis itu merupakan hasil pembelajaran bahasa Indonesia di sekolah, maka pembelajaran bahasa Indonesia masih harus ditingkatkan. Salah satu komponen pembelajaran yang harus selalu dikembangkan yaitu komponen strategi/model pembelajaran. Terdapat banyak model pembelajaran. Salah satunya adalah model pembelajaran yang memberdayakan belahan otak kiri dan belahan otak kanan secara berbarengan dalam peembelajaran, yaitu model pembelajaran berbasis otak. Di sisi lain menulis merupakan aktivitas yang melibatkan dua belahan otak sekaligus. Karena itu perlu dilakukan penelitian tentang keefektifan model pembelajaran berbasis otak dalam pembelajaran menulis paragraf argumentatif di SMAN 1 Sindang Indramayu. dan kemampuan menulis paragraf argumentatif siswa SMAN 1 Sindang Indramayu setelah mengikuti pembelajaran dengan model pembelajaran berbasis otak. Penelitian ini termasuk penelitian kuasi-eksperimen dengan One-Group Pretest-Postest Design Variabel bebasnya model pembelajaran berbasis otak (MPBO) sedangkan variabel terikatnya adalah kemampuan menyusun paragraf argumentatif. Data dikumpulkan dengan teknik tes. Keabsahan data diperoleh dengan uji normalitas dan homoginitas. Untuk menguji keefektifan model pembelajaran digunakan rumus Uji-t . Diperoleh simpulan bahwa model pembelajaran berbasis otak efektif dalam pembelajaran menulis paragraf argumentatif di SMAN 1 Sidang Indramayu. Perbedaan rata-rata skor tes awal (30,76) dengan rata-rata skor tes akhir (83,84) terbukti berbeda secara signifikan. Adapun kemampuan menyusun paragraf argumentatif siswa SMAN 1 Sindang Indramayu baik pada penalaran induktif, penalaran generalisasi, penalaran sebab akibat, maupun penalaran analogi berkategori baik, yaitu para siswa telah mampu menarik simpulan berdasarkan fakta-fakta yang diberikan.
POLYGAMY IN INDONESIA AND ITS RELEVANCE TO THE PROTECTION OF WOMEN AND CHILDREN IN THE PERSPECTIVE OF ISLAMIC LAW PHILOSOPHY
Authors: Santoso Dri , Nasrudin Muhamad 
Published: September 2021

This article discusses the regulation of polygamy in Law No. 1 of 1974 and its derivative rules, as well as the Compilation of Islamic Law with an analysis of Islamic legal philosophy/maqashid al-shari’ah. This research is based on the legitimacy of polygamy as stated in Law Number 1 of 1974 concerning Marriage, article 3, paragraph 2. Polygamy also has rules that require the husband to obtain formal permission from the wife through a court process. Why do the Marriage Regulations regulate this? This research is based on a qualitative descriptive literature review. The method of analysis employed was content analysis, which involved creating an inventory of Indonesian family law norms and analyzing them using the maqashid al-shari’ah theory. This study finds that the regulation of polygamy in Indonesia is carried out to protect women's rights and children's rights. Furthermore, the rule aims to build a happy, peaceful, and prosperous family in the long run (sakinah, mawaddah, wa rahmah). This is in accordance with maqashid al-shari’ah, particularly in terms of soul preservation and descendent preservation.