bluuebunny/crossref_metadata_2025_split huggingface dataset:
EXERCÍCIOS TERAPÊUTICOS EM PRATICANTES DE ATIVIDADES FÍSICAS COM TENDINOPATIA PATELAR: REVISÃO DE LITERATURA
Authors: Ribeiro Lopes Thais , De Melo e Silva Bruno Gilberto 
Published: February 2021

A tendinopatia patelar (TP), conhecida também como jumper’s knee (joelho de saltador), é uma das afecções mais frequentes do joelho em atletas que realizam regularmente alguma atividade esportiva. Avaliar, a partir de uma revisão de literatura, práticas terapêuticas de cinesioterapia para o tratamento da tendinopatia patelar em atletas que fazem regularmente exercícios esportivos. Trata-se de uma revisão de literatura que visou identificar, selecionar e avaliar criticamente as evidências científicas na intervenção dos exercícios terapêuticos em praticantes de atividades físicas com TP. Para a busca dos estudos, foram utilizadas as seguintes bases de dados: Lilacs, Medline, Scielo, PubMed e PEDro. Foram incluídos estudos originais do tipo ensaios clínicos, relacionados as práticas terapêuticas na TP, indexados nas bases de dados selecionadas previamente, escritos nas línguas portuguesa, inglesa e espanhola no período de 2010 a 2020, com resumos disponíveis e acesso na íntegra por meio online e gratuito. Foram selecionados treze estudos para análise, dos quais mostraram as práticas terapêuticas utilizadas para o tratamento da TP. Como instrumentos para coletas de dados junto ao público alvo, observou-se predominantemente o uso do questionário Visa-P associado ou não à EVA. Desses estudos, seis aplicaram apenas o Visa-P; sete aplicaram o Visa-P associado a EVA. Quanto ao público alvo, em sua maioria foram atletas de ambos os sexos. Observou-se que a fisioterapia é eficaz no tratamento da dor e da função em pacientes com TP, sendo que os exercícios excêntricos e exercícios excêntricos juntos com agachamento com declínio foram os que apresentaram melhores resultados em atletas, mostrando-se superior as outras intervenções fisioterapêuticas associados a exercícios excêntricos, tais como terapias de ondas de choque extracorpórea, injeções guiadas por imagem de alto volume, injeções de plasma rico em plaquetas, e adesivo trinitrato de gliceril.
Auditor Responses to and Prevention of Non-Income-Increasing Misreporting: Evidence from Audit Fees and Restatements
Authors: Pittman Jeffrey A. , Zhao Yuping 
Published: February 2021

SUMMARY
We document that non-income-increasing (NII) misreporting is important to investors and then investigate whether auditors respond to and prevent different types of NII misstatements. We categorize NII misstatements into those whose correction adversely (i.e., unfavorably) affect financial reports and those whose correction positively (i.e., favorably) affect financial reports. We find that audit fees are positively associated with unfavorable NII misstatements, but not with favorable NII misstatements. We examine whether auditors prevent quarterly misstatements from resulting in annual report misstatements and find that auditors are less likely to prevent both favorable and unfavorable NII quarterly report misstatements from resulting in annual report misstatements, with the audit efficacy being lower for favorable NII misstatements. In sum, our research indicates that auditors do attempt to constrain NII misreporting with greater effort expended on unfavorable NII misstatements.
Data Availability: Data used in this study are available from public sources.
JEL Classifications: M49.
The Informational Value of Segment Data Disaggregated by Underlying Industry: Evidence from the Textual Features of Business Descriptions
Authors: Song Shiwon 
Published: February 2021

ABSTRACT
I examine a fundamental determinant of disclosure quality: how underlying data are disaggregated. For this, I create a measure of industry disaggregation, which is the extent to which segment disclosures are disaggregated based on underlying industries. To identify underlying industries, I apply a deep learning algorithm that extracts textual features from Item 1 business descriptions, in which firms are required to accurately describe their products and services. Industry disaggregation captures the disclosure of underlying industries and the adherence to industry-based disaggregation criteria. Consistent with capital markets being informationally segmented by industry, I find that industry disaggregation is negatively associated with analyst forecast error and dispersion, and positively associated with analyst following and information transfers among analysts and investors. These findings indicate that financial information is more informative, and, thus, of higher quality, when disaggregated by standardized criteria that achieve comparability and match the information-processing strategies of capital market participants.
Data Availability: Data are available from the sources identified in the paper.
JEL Classifications: D89; G14; M41; M48.
The Impact of Partners' Economic Incentives on Audit Quality in Big 4 Partnerships
Authors: Dekeyser Simon , Gaeremynck Ann , Knechel W. Robert , Willekens Marleen 
Published: February 2021

ABSTRACT
Economic incentives are fundamental for understanding auditor behavior. In this paper, we investigate the association between the extent of partners' fee-based compensation, partners' observable net wealth, and audit quality. Using a sample of Belgian Big 4 audit firms and their predominantly private clients, our results suggest a negative association between audit quality and partner fee-based compensation, and a positive association between audit quality and partner observable net wealth. Moreover, our results show that the latter association is most significant when a partner is carrying a lot of debt, which indicates that a partner's financial situation may affect audit quality. The extent of fee-based incentives also varies among partners of the same audit firm. Furthermore, partner and client characteristics differ based on the extent of fee-based compensation. Our findings should be of interest to regulators and audit firms, as they suggest that audit partners' economic incentives significantly affect audit quality.
Data Availability: All data are publicly available from the sources identified in the text.
JEL Classifications: M41; M42; D81.
Multi-scale spatial distribution of K, Th and U in an Archaean potassic granite: a case study from the Heerenveen batholith, Barberton Granite-Greenstone Terrain, South Africa
Authors: Moyen J-F. , Cuney M. , Baratoux D. , Sardini P. , Carrouée S. 
Published: February 2021

AbstractWe describe the multi-scale distribution of K, Th and U in the ca. 3.1 Ga Heerenveen batholith of the Barberton Granite-Greenstone Terrain. Data were obtained with a combination of tools, including a portable gamma-ray spectrometer from the scale of the whole batholith to the scale of outcrops, and autoradiography for the thin section scale. U is concentrated preferentially in minor phases in the border shear zones of the batholith and, within these shear zones, in late pegmatites as well as fractures. The processes responsible for the concentration of U in the Heerenveen batholith is discussed in terms of magmatism, hydrothermalism (redistribution of U in fissures associated with magmato-hydrothermal fluids), and supergene alteration. The statistical properties of K, Th and U concentrations are different. K shows spatial correlation over large distance, largely mirroring mappable rock types, with increased variability at larger scales. In contrast, U is dominated by small-scale variations (“nugget effect”) and its variability is, averaged and smoothed by large-scale integration. Spatial and statistical features thus offer useful and complementary insights on petrogenetic and metallogenic processes in granitoids in addition to standard approaches (petrography, geochemistry).
FILTER BANK MULTICARRIER (FBMC) UNTUK 5G
Authors: Jason Gradiyanto , Ghozali Theresia , Indriati Kumala 
Published: February 2021

Saat ini, teknologi pada bidang telekomunikasi berkembang dengan pesat. Pengguna telekomunikasi membutuhkan teknologi komunikasi yang cepat dengan bandwidth yang lebih lebar. Oleh karena itu dikembangkanlah Filter Bank Multi Carrier/Offset Quadrature Amplitude Modulation yang merupakan teknologi kandidat modulasi yang akan digunakan pada 5G.
Filter Bank Multi Carrier/Offset Quadrature Amplitude Modulation (FMBC/OQAM) merupakan perkembangan dari Orthogonal Frequency Division Multiplexing (OFDM) yang dimodifikasi dengan menggunakan filter untuk mengurangi noise. OFDM menggunakan teknik multiplexing yang membagi bandwith menjadi beberapa frekuensi sub-carrier. Tetapi OFDM memiliki kelemahan yaitu memerlukan Cyclic Prefix (CP) untuk mengatasi Intersymbol Interference (ISI) serta Intercarrier Interference (ICI). Dengan menggunakan Filter berdasarkan Lembaga Physical layer for dynamic spectrum access and cognitive radio (PHYDYAS) ,lebar bandwith yang bertambah akibat Cyclic prefix akan dapat dikurangi
Hasil yang dicapai dalam penelitian ini adalah FBMC berhasil diterapkan dan data yang dikirim sama dengan data yang diterima.
GAMBARAN PROSES PENERIMAAN DIRI IBU DENGAN ANAK DOWN SINDROME
Authors: Handayani Penny , Vania Elisabeth 
Published: February 2021

Parents put their hopes in their children who will be born. When a child is born with conditions that are not as expected, this causes an emotional reaction in parents, especially the mother as the main caregiver for children and people who give birth to children in the world. The existence of a diagnosis of Down syndrome in children, mothers feel lost hope and their role will change. According to Fidler, Down syndrome is known as a form of chromosomal abnormality that causes developmental delays, mild to severe mental retardation and physical abnormalities. Finally, the mother faces the terrible reality that her child has special needs. This is a situation that is difficult for mothers to accept and needs to go through a process to be able to achieve self-acceptance. If the mother accepts herself with the condition of having a Down syndrome child, it can help the child to grow and develop properly. Therefore, researchers want to know the process of self-acceptance of mothers with children with Down syndrome.
This research uses a qualitative approach and data collection is carried out using the interview method. Participants in this study were 3 mothers who had children with Down syndrome at the age of 30-45 years. Through interviews, researchers explore the expectations of parents about children, events during pregnancy, childbirth and raising children. In addition, researchers also dig data about the process experienced by mothers to achieve self-acceptance. The analysis conducted on each participant was carried out with the thematic analysis method.
The results showed that the three participants had a process of self-acceptance in accordance with the phase initiated by Duncan and Moses, but there were several different stages. It takes many years for mothers to be able to complete the emotional stages and feelings that emerge can overlap. When the mother has reached self-acceptance, it is still possible to experience a setback to the previous phase. Factors that influence, among others, hope, ignorance of Down syndrome, the economy and support from the surrounding environment.
La decadencia del cuento en el Perú
Authors: Romero Emilio 
Published: February 2021

En la Historia Literaria del Perú se nota una marcada prosperidad en el género poético. La poesía encuentra su ambiente y el camino franco, desde el cantar popular hasta la máxima expresión de nuestros grandes poetas. Los demás géneros literarios no gozan de igual fortuna. ¡No hablemos de la novela, género masculino y viril del que tenemos tan raros representativos. Pero respecto al cuento, síntesis del buen decir, de la imaginación, de la comedia y del drama, es donde se observa animadversión.
Analisis Earning Per Share dalam Meningkatkan Pengembalian Saham
Authors: Ramadhan Bobby Billian , Sunarya Erry , Jhoansyah Dicky 
Published: February 2021

Earning per share is profit per share which is a reference for investors in investing, the problems faced by PT. Indomobil Multi Jasa Tbk and PT. Buana Finance decreased its net income for two consecutive years. The purpose of the research is to find out the calculation of Earning Per Share (EPS) and the amount of stock returns on the company. This research method uses quantitative analysis descriptive analysis techniques that are used to describe in measuring stock returns. The data analysis technique uses Earning per Share calculations with a reference to the industry standard standard criteria. The results of the study show that theoretically the three companies value of EPS is not good because the calculation results are below the industry average standard. The results of the Earning per Share calculation can provide a reference for investors before deciding to invest to do an analysis of the company.
Keywords: Earning per Share, Stock Returns, Net Profit
Dampak Alokasi Dana Desa, Jumlah Wajib Pajak, Jumlah Penduduk dan Luas Lahan terhadap Realisasi Penerimaan PBB-P2
Authors: Sa’diyah Halimatus , Probowulan Diyah , Syahfrudin Z Achmad 
Published: February 2021

This study aims to partially determine the effect of the impact of Village Fund Allocation, Population and Land area on the Realization of PBB-P2 Revenue in Jember Regency. This research is a quantitative study using survey research methods. The population of this study was all villages in Jember Regency, the sample was 44 villages with PBB-P2 acceptance that met the target. Sampling using a purposive sampling technique. Data was collected through secondary data from literature studies and documentation of local tax revenue realization. Data analysis uses multiple linear regression. The results of the Village Fund Allocation research variable, obtained a significant value of 0.006 <0.05, which means that the Village Fund Allocation partially has a significant impact on the realization of PBB-P2 revenue. The variable number of taxpayers has a significant value of 0,000 <0.05 which means it has a significant impact on the realization of PBB-P2 revenue. Variable Number of population with a value of 0,000 <0.05 means that it has a significant impact on the realization of PBB-P2 revenue. Variable land area with sig. 0,000 <0.05, can be interpreted as having a significant impact on PBB-P2 Revenue. Conclusion The more land area utilized by the population, plus the number of residents and the number of taxpayers has a significant impact on increasing the realization of PBB-P2 revenue, while the amount of Village Fund Allocation has a partially significant impact on the realization of PBB-P2 revenue
Keywords: Village Fund Allocation, Number of Taxpayers, Population, Land Area, Acceptance of Rural and Urban Land and Building Taxes
Integritas Laporan Keuangan Berdasarkan Good Corporate Governance
Authors: M. Nur Rizky Kurniawan , Halim Moh. , Fitriya Elok 
Published: February 2021

Tujuan penelitian ini adalah untuk menguji pengaruh good corporate governance, kepemilikan institusional dan kepemilikan manajemen terhadap integritas laporan keuangan pada perusahaan pertambangan. Metode penelitian ini menggunakan metode kuantitatif dengan populasi sampel yang diamati adalah seluruh perusahaan pertambangan di Bursa Efek Indonesia (BEI) periode 2016-2018. Hasil penelitian menunjukkan bahwa R square (koefisien determinasi) good corporate governance adalah sebesar 0,127. Adapun kepemilikan institusional memiliki nilai signifikansi 0,192 (> 0,05) dengan koefisien beta (1) sebesar -0,642, sedangkan kepemilikan manajemen menunjukkan nilai signifikansi 0,037 (< 0,05) dengan nilai koefisien beta (2) 0,126. Simpulan, variabel good corporate governance hanya dapat menjelaskan variasi integritas laporan keuangan hanya sebesar 12,7%, sedangkan sisanya 87,3% dijelaskan oleh variabel-variabel lain yang tidak diamati dalam penelitian. Adapun kepemilikan institusional menunjukkan adanya pengaruh positif dan signifikan terhadap integritas laporan keuangan, sedangkan kepemilikan manajemen menunjukkan hasil yang tidak berpengaruh terhadap integritas laporan keuangan.
Kata Kunci: Good Corporate Governance, Integritas Laporan Keuangan, Kepemilikan Institusional, Kepemilikan Manajemen
Evaluasi Sistem Informasi Akuntansi Pemberian Kredit
Authors: Farihah Raudatul , Halim Moh. , Nastiti Ari Sita 
Published: February 2021

Penelitian ini bertujuan untuk mengidentifikasi sistem informasi akuntansi pemberian pinjaman pada Koperasi Rejeki Medan Jember. Penelitian ini menggunakan teknik wawancara dan dokumentasi sebagai metode pengumpulan data dan sumber data diperoleh dari data primer dan data sekunder. Metode analisis yang digunakan adalah menggunakan teknik analisis data deskriptif kualitatif yang dilakukan dengan membandingkan sistem informasi akuntansi pemberian pinjaman menurut teori dengan sistem informasi akuntansi pemberian pinjaman pada Koperasi Rejeki Medan Jember. Hasil penelitian menunjukkan bahwa berdasarkan hasil wawancara dengan Koperasi Rejeki Medan Jember, terdapat dua penyebab kredit macet yaitu kurangnya analisis dan penilaian atas jaminan serta pendapatan nasabah dan ada bagian yang masih memiliki peran ganda. Simpulan, sistem informasi akuntansi pemberian kredit pada Koperasi Rejeki Medan Jember telah berjalan dengan baik, namun pada prosedur pemberian kredit masih perlu ditingkatkan lagi untuk mengantisipasi kredit bermasalah.
Kata Kunci: Evaluasi, Pemberian Pinjaman, Sistem Informasi Akuntansi
Determining validity, discriminant ability, responsiveness, and minimal clinically important differences for PROMIS in adult spinal deformity
Authors: Ibaseta Alvaro , Rahman Rafa , Andrade Nicholas S. , Skolasky Richard L. , Kebaish Khaled M. , Sciubba Daniel M. , Neuman Brian J. 
Published: February 2021

OBJECTIVE
The aim of this study was to determine the concurrent validity, discriminant ability, and responsiveness of the Patient-Reported Outcomes Measurement Information System (PROMIS) in adult spinal deformity (ASD) and to calculate minimal clinically important differences (MCIDs) for PROMIS scores.

METHODS
The authors used data obtained in 186 surgical patients with ASD. Concurrent validity was determined through correlations between preoperative PROMIS scores and legacy measure scores. PROMIS discriminant ability between disease severity groups was determined using the preoperative Oswestry Disability Index (ODI) value as the anchor. Responsiveness was determined through distribution- and anchor-based methods, using preoperative to postoperative changes in PROMIS scores. MCIDs were estimated on the basis of the responsiveness analysis.

RESULTS
The authors found strong correlations between PROMIS Pain Interference and ODI and the Scoliosis Research Society 22-item questionnaire Pain component; PROMIS Physical Function and ODI; PROMIS Anxiety and Depression domains and the 12-Item Short Form Health Survey version 2, Physical and Mental Components, Scoliosis Research Society 22-item questionnaire Mental Health component (anxiety only), 9-Item Patient Health Questionnaire (anxiety only), and 7-Item Generalized Anxiety Disorder questionnaire; PROMIS Fatigue and 9-Item Patient Health Questionnaire; and PROMIS Satisfaction with Participation in Social Roles (i.e., Social Satisfaction) and ODI. PROMIS discriminated between disease severity groups in all domains except between none/mild and moderate Anxiety, with mean differences ranging from 3.7 to 8.4 points. PROMIS showed strong responsiveness in Pain Interference; moderate responsiveness in Physical Function and Social Satisfaction; and low responsiveness in Anxiety, Depression, Fatigue, and Sleep Disturbance. Final PROMIS MCIDs were as follows: –6.3 for Anxiety, –4.4 for Depression, –4.6 for Fatigue, –5.0 for Pain Interference, 4.2 for Physical Function, 5.7 for Social Satisfaction, and –3.5 for Sleep Disturbance.

CONCLUSIONS
PROMIS is a valid assessment of patient health, can discriminate between disease severity levels, and shows responsiveness to changes after ASD surgery. The MCIDs provided herein may help clinicians interpret postoperative changes in PROMIS scores, taking into account the fact that they are pending external validation.
Strategies for prevention of rod fracture in adult spinal deformity: cobalt chrome rod, accessory rod technique, and lateral lumbar interbody fusion
Authors: Lee Ki Young , Lee Jung-Hee , Kang Kyung-Chung , Im Sang-Kyu , Lim Hae Seong , Choi Sun Whan 
Published: February 2021

OBJECTIVE
Restoring the proper sagittal alignment in adult spinal deformity (ASD) can improve radiological and clinical outcomes, but pseudarthrosis including rod fracture (RF) is a common problematic complication. The purpose of this study was to analyze the methods for reducing the incidence of RF in deformity correction of ASD.

METHODS
The authors retrospectively selected 178 consecutive patients (mean age 70.8 years) with lumbar degenerative kyphosis (LDK) who underwent deformity correction with a minimum 2-year follow-up. Patients were classified into the non-RF group (n = 131) and the RF group (n = 47). For predicting the crucial factors of RF, patient factors, radiographic parameters, and surgical factors were analyzed.

RESULTS
The overall incidence of RF was 26% (47/178 cases), occurring in 42% (42/100 cases) of pedicle subtraction osteotomy (PSO), 7% (5/67 cases) of lateral lumbar interbody fusion (LLIF) with posterior column osteotomy, 18% (23/129 cases) of cobalt chrome rods, 49% (24/49 cases) of titanium alloy rods, 6% (2/36 cases) placed with the accessory rod technique, and 32% (45/142 cases) placed with the 2-rod technique. There were no significant differences in the incidence of RF regarding patient factors between two groups. While both groups showed severe sagittal imbalance before operation, lumbar lordosis (LL) was more kyphotic and pelvic incidence (PI) minus LL (PI-LL) mismatch was greater in the RF group (p < 0.05). Postoperatively, while LL and PI-LL did not show significant differences between the two groups, LL and sagittal vertical axis correction were greater in the RF group (p < 0.05). Nonetheless, at the last follow-up, the two groups did not show significant differences in radiographic parameters except thoracolumbar junctional angles. As for surgical factors, use of the cobalt chrome rod and the accessory rod technique was significantly greater in the non-RF group (p < 0.05). As for the correction method, PSO was associated with more RFs than the other correction methods, including LLIF (p < 0.05). By logistic regression analysis, PSO, preoperative PI-LL mismatch, and the accessory rod technique were crucial factors for RF.

CONCLUSIONS
Greater preoperative sagittal spinopelvic malalignment including preoperative PI-LL mismatch was the crucial risk factor for RF in LDK patients 65 years or older. For restoring and maintaining sagittal alignment, use of the cobalt chrome rod, accessory rod technique, or LLIF was shown to be effective for reducing RF in ASD surgery.
Penerapan Kebijakan Izin Belajar Dan Tugas Belajar Bagi Aparatur Sipil Negara (ASN) Di Pemerintah Kota Pekanbaru
Authors: Salina Ika Harmei , Heriyanto Meyzi 
Published: February 2021

Penelitian ini dilatarbelakangi oleh surat edaran MENPANRB No 4 Tahun 2013 Tentang pelaksanaan izin belajar dan tugas belajar di setiap Instansi. Tujuan penelitian ini untuk menganalisis penerapan kebijakan izin belajar dan tugas belajar bagi Aparatur Sipil Negara (ASN) di Pemerintah Kota Pekanbaru. Penelitian ini menggunakan pendekatan metode penelitian kualitatif, teknik pengumpulan data melalui wawancara, observasi dan dokumentasi dari key informan. Yaitu Kepala Badan Kepegawain Daerah, Kepala Bidang Pengembangan Kompetensi Aparatur Sipil Negara, Kepala Sub bidang peningkatan pendidikan ASN, Serta perwakilan ASN kota pekanbaru. Hasil Prenelitian ini menunjukkan bawah penerapan kebijakan izin belajar dan tugas belajar bagi aparatur Sipil Negara (ASN) di Pemerintah Kota Pekanbaru berjalan dengan baik. Berdasarkan hasil dilapangan jadi dapat disimpulkan Jumlah keseluruhan Aparatur Sipil Negara (ASN) se-kota pekanbaru adalah 7.531 orang, sedangkan yang melanjutkan studiterakhir tahun 2020 adalah berjumlah 461 orang.