bluuebunny/crossref_metadata_2025_split huggingface dataset:
Apnoeic Oxygenation with High‐Flow Oxygen for Tracheal Resection and Reconstruction Surgery
Authors: Ly Nguyen Minh , Dinh Ngo Van , Trang Dinh Thi Thu , Hai Ngo Vi , Hung Tong Xuan 
Published: June 2021

Abstract
Background: Tracheal resection and reconstruction are the most effective treatment tracheal stenosis, but the difficulties are surgery and maintaining ventilation performed on the patient's same airway. High‐flow oxygen has begun to be applied prolonging the apnoea time in the tracheal anastomosis period for tracheal resection and reconstruction. This study aims to evaluate the effectiveness of apnoeic conditions with high‐flow oxygen as the sole method of gas exchange during anastomosis construction. Methods: A prospective study was performed on 16 patients with tracheal stenosis, with ages ranging from 19 to 70, underwent tracheal resection and reconstruction from April 2019 to August 2020 in 108 Military Central Hospital. During the anastomosis phase using high flow oxygen of 35-40 L/min delivered across the open tracheal with an endotracheal tube (ETT) at the glottis in apnoeic conditions. Results: The mean (SD) apnoea time was 20.91 (2.53) mins. Mean (SD) time anastomosis was 22.9 (2.41) mins. The saturation of oxygen was stable during all procedures at 98-100%. Arterial blood gas analysis showed mean (SD) was hypercapnia and acidosis acute respiratory after 10 mins of apnoea and 20 mins apnoea respectively. However, after 15 mins of ventilation, the parameters are ultimately returned to normal. All 16 patients were extubated early and safely at the end of the operation. There were no complications, such as bleeding, hemothorax, pneumothorax, or barotrauma.Conclusion: High-flow oxygen across the open tracheal under apnoeic conditions can provide a satisfactory gas exchange to allow tubeless anesthesia for tracheal resection and reconstruction.
Optimal Artificial Neural Network based Data Mining Technique for Stress Prediction in Working Employees
Authors: S Anitha , M Vanitha 
Published: June 2021

Abstract
Depression has become a common issue among IT industry professionals today. Lifestyle changes and new work culture increase the risk of depression among employees. Various companies and organizations offer mental health plans and try to pacify the work environment. However, the problem is already out of control. This research paper proposes an effective deep learning model for stress prediction among working employees with the help of lion optimization-based Optimal Artificial Neural Network (OANN) model. Here, the features are selected using optimal ANN technique and the diseases are predicted using lion optimization method. ANN technique eliminates inappropriate and unnecessary attributes in a significant manner, once the information on calculated characteristics and weight is disseminated to lion optimization classifier. The test results inferred that the Artificial Neural Network is highly efficient than the current OANN algorithm method, based on lion optimization. The study evaluated the data and found that the performance of employees working under normal conditions was higher when compared to the performance of employees who work under stress. Furthermore, attitude-coping efforts may be a cognitive-behavioral mechanism, which explains how workload is related to courage and work performance of employees with high stress level.
SARS-CoV-2 aberrantly elevates mitochondrial bioenergetics to induce robust virus propagation
Authors: Shin Hye Jin , Ku Keun Bon , Yoon Gun Young , Moon Hyun-Woo , Kim Chonsaeng , Kim Bum-Tae , Oh Jong-Won , Siddiqui Aleem , Kim Seong-Jun 
Published: June 2021

Abstract
Severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) is a respiratory pathogen leading to serious multi-organ damage. However, little is known about SARS-CoV-2-induced cellular alterations for understanding robust virus propagation yet. Here we report that SARS-CoV-2 aberrantly elevates mitochondrial bioenergetics and activates epidermal growth factor receptor (EGFR)-mediated cell survival signal cascade for sustaining persistence of SARS-CoV-2. We found that SARS-CoV-2 causes increase in mitochondrial transmembrane potential by SARS-CoV-2 RNA-nucleocapsid cluster, thereby abnormally promoting mitochondrial biogenesis and oxidative phosphorylation (OXPHOS) process followed by abundant ATP production. SARS-CoV-2 also activated EGFR signal cascade and subsequent mitochondrial EGFR accumulation which contributes to the maintenance of abnormal OXPHOS and viral propagation. Therapeutic options for the treatment of COVID-19 are still inadequate. The FDA-approved EGFR inhibitors caused a remarkable reduction in SARS-CoV-2 propagation. Among EGFR inhibitors, vandetanib showing the highest anti-SARS-CoV-2 efficacy exhibited the potent antiviral activity against various SARS-CoV-2 variants including B.1.1.7 (UK variant) and B.1.351 (SA variant) lineages in both in vitro cell culture and in vivo animal experiments using wild-type aged mouse susceptible to SARS-CoV-2 infection, suggesting that EGFR is an attractive host target for combatting COVID-19. Overall, our results suggest that SARS-CoV-2 induces aberrant mitochondrial dynamics and bioenergetics, which significantly contributes to robust SARS-CoV-2 propagation.
18O enrichment of leaf cellulose correlated with 18O enrichment of leaf sucrose but not bulk leaf water in a C3 grass across contrasts of atmospheric CO2 concentration and air humidity
Authors: Cabrera Juan C. Baca , Hirl Regina T. , Schäufele Rudi , Zhu Jianjun , Liu Haitao , Ogée Jérôme , Schnyder Hans 
Published: June 2021

Abstract
· The 18O composition of plant cellulose is often used to reconstruct past climate and plant function. However, uncertainty remains regarding the estimation of the leaf sucrose 18O signal and its subsequent attenuation by 18O exchange with source water during cellulose synthesis.· We grew Lolium perenne at three CO2 concentrations (200, 400 or 800 mmol mol-1) and two relative humidity (RH) levels (50% or 75%), and determined 18O enrichment of leaf sucrose (Δ18OSucrose), bulk leaf water (Δ18OLW), leaf cellulose (Δ18OCellulose) and water at the site of cellulose synthesis (Δ18OCelSynW). · Δ18OCellulose correlated with Δ18OSucrose (R2=0.87) but not with Δ18OLW (R2=0.04), due to a variable 18O discrepancy (range 2.0-9.0‰) between sucrose synthesis water (Δ18OSucSynW, estimated from Δ18OSucrose) and bulk leaf water. The discrepancy resulted mainly from an RH effect. The proportion of oxygen in cellulose that exchanged with medium water during cellulose formation (pex), was near-constant when referenced to Δ18OSucSynW (pex-SucSynW = 0.52±0.02 SE), but varied when related to bulk leaf water (pex-LW = –0.01 to 0.46). · We conclude that previously reported RH-dependent variations of pex-LW in grasses are related to a discrepancy between Δ18OSucSynW and Δ18OLW that may result from spatial heterogeneity in 18O gradients of leaf water and photosynthetic sucrose synthesis.
PENGARUH INFORMASI LABA AKUNTANSI, ALIRAN KAS DAN KOMPONEN ALIRAN KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
Authors: Ferry Ferry , Ekawati Erny 
Published: June 2021

Brfoo 1994, the one way measurcd pdormance of go public compa4y is earning afier tu, but on September 7, 1994 the Indonesian Institute olAccountants (IAI) published the statement of financial Accounting Standard (PSAK) No.2, "statement of Cash Flows" requires companiesto pubtish the statewent of cash flows beginning from January I, tggs. So investors had two kinds measurement of performance go public companies.The objective of study is to aplain the influence of informationcontent of accounting income, total cash Jlows, and components of cash flow with stock price in lidonesian manufacuring firms The accounting income is earning afiir ta,tc before extra ordinary item and discontinued operations and total cash flows is a sum of cash flow from operating activities, cash llow from investing activities, and cash tlow from financing activities.This study was constitute replicated study from Triyono and Yogiyanto (2000) about the association of information content of total cash flows, components of cash Jlows, and accoun:ting income with stock prices or stock returns. This study took sample frorn manufacnring firms lisfed in the Jakarta Stock Exciange @ni) from 1999-iOOZ tnoT"had pubtished aadited financial statement. Stock prices using monthly prices that hadended December 1999-2002. The statistics method used to test ltypotheses is a linier multiple regression. The model was considered: levek')odet. The empirical results with using the first model levels about the influ. hence information of accounting income and total cash flows with stock prices can be explained accounting income gave positive influence and significant with stock prices whereas total cash flows gcMe negative and tlgnil*nt with stock prices. In the second model levels about the influ- ,i"i ,nyn *ation of cash flow from operating actiu.ities, cash flow from investing activities, and cash flow from financing octivities with stock pri, i* b" explained, separated total gash fl9ws into.yomponents. of 'cash flows gave negative influence and significant with stock prices "rp"ifolly iash ltoi from aperating octivities and c-ash flow from finincing activities. In the third model levels obout influence information of acciunting income and components of cash Jlows with stock prices irn be expliined, accounting income gave positive inlluence and significont with stock prices whereas companents of cosh tlows gNe negative influence and significant with stock prices'Keywords : accounting Income, cash Flows, components of cashflows, levels model
Peran Akuntansi Informasi Akuntansi dalam Keuangan Gereja
Authors: Radianto Wirawan ED 
Published: June 2021

Gereja merupalcan institusi rohtqni dan duniawi. secara rohani gereja adalah bagian dari Kerajaan Allah di dunia, sedangkan ospek duniawi gereja adalah organisosiformal yang terdiri dari orang-orang Kristen. Dolam ahivitas pelayanannya sebagai sebuah organisasi maka ahmtabilitas gereja sangatdiperlukan. Gereja harus memiliki olruntabilitas terhadap jemaat, donatur dan pihak terlrait lainnya yang mendulang pelayanan gereja. sarah satu alarntobilitas gereja yaitu melalui infoTmasi laporan keuangan kepada jemaat. Alatntansi sebagai sistem informasi memiliki peran yqng sangat penting untuk meningkatkan alatntabilitas gereja. Peran ahmtonsi selain memberikan informasi lreuangan. gereja adalah penyusunan dan evaluasi anggaran. Gereja yang baik akan menyampaikan informasi keuangannyanya kepoda jemaat sesuai /engan karaHeristik hralitatif infortnasi keuangan yang terdapat di standar akuntansi. Artikel ini juga menyajikan sh,tdi empiris bagaimana sebuah gerejamenyajikan informasi keuangannya pada iimaat. aasit studi menunjukkan bahwa jemaat memiliki persepsi yang baik terhodap laporan keuangan gereja yang disusun sesuai dengan karaheristik kuatitatif informasi menurut standarakuntansi. oleh karena itu peron alamtansi sangat penting bagi terciptanya pengelolaan gereja yang baik dan bertanggungiawab serta dapat menjadi contoh bagaimana aplikasi ahtntansi yang bermorol.Kata lqtnci: alqtntqnsi, gereja, alruntabilitas, informasi, laporan keuangan
PERBEDAAN EARNINGS MANAGEMENTBERDASARKAN UKURAN PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BEI
Authors: Komala Fensy Oktavia 
Published: June 2021

The purpose of this reseacrh is to investigate Earnings management differences accross companies according to its size. Previous researches show company size tend to affect earnings management behavior. Sample are collected from companies listed on Indonesian Stock Exchange year over 2003-2009. Using Chi-Square Test, the result shows that statistically there is no differences of Earnings management magnitude between small, medium and large companies. Keywords: Earnings Management, Discretionary Accruals, Non Discretionary Acruals, Total Accruals.
POTENSI KEBANGKRUTAN MENGGUNAKAN MODEL ZAVGREN DAN ALTMAN PADA SUBSEKTOR TEKSTIL DAN GARMEN DI BEI
Authors: Rya Merchy , Gustyana Tieka Trikartika 
Published: June 2021

Textile and garment industry is one of the industries that is still prospectively developed. However, in its development, especially in 2016, the export value, PMA, and PMDN of this textile sector have decreased significantly. The purpose of this research is to know the potential of financial distress in 13 companies of textile and garment subsector during 2011-2016 period using Zavgren and Altman method.This study also uses Wilcoxon Test to determine differences in predictions of Zavgren and Altman models in predicting bankruptcy. The number of populations listed on the BEI in 2016 in the textile and garment subsector are 18 companies. By using purposive sampling technique obtained by 13 sample research company. The result of this research is on Altman 13 model of textile and garment sub sector listed on BEI 2011-2016 on Zavgren model of company predicted to be bankrupt as much as 37,17% or 29 data, predicted to be in gray area 26,9% or 21 data, and predicted healthy as much as 35.8% or 28 data. While on the Altman model predicted bankruptcies as much as 37% or 48 data, predicted on gray area 0% or 24 data, and predicted healthy as much as 7.6% or 6 data. Through different test results using Wilcoxon Test can be seen the difference between the two models in predicting the bankruptcy of 13 textile and garment enterprises.Keywords :financial distress, Zavgren, Altman, Wilcoxon Test ABSTRAKIndustri tekstil dan garmen merupakan salah satu industri yang masih prospektif dikembangkan. Namun dalam perkembangannya khususnya di tahun 2016 nilai ekspor, PMA, dan PMDN sektor tekstil ini mengalami penurunan yang cukup signifikan. Tujuan penelitian ini untuk mengetahui potensi financial distress pada 13 perusahaan sub sektor tekstil dan garmen periode 2011-2016 dengan menggunakan metode Zavgren dan Altman. Penelitian ini juga menggunakan Uji Wilcoxon untuk mengetahui perbedaan hasil prediksi model Zavgren dan Altman dalam memprediksi kebangkrutan. Jumlah populasi yang terdaftar di BEI pada tahun 2016 subsektor tekstil dan garmen sebanyak 18 perusahaan. Dengan menggunakan teknik purposive sampling diperoleh sebanyak 13 perusahaan sampel penelitian. Adapun hasil dari penelitian ini adalah pada model Altman 13 perusahaan sub sektor tekstil dan garmen yang terdaftar di BEI 2011-2016 pada model Zavgren perusahaan diprediksi mengalami kebangkrutan sebanyak 37,17% atau 29 data, diprediksi berada pada grey area 26,9% atau 21 data , dan diprediski sehat sebanyak 35,8% atau 28 data. Sementara pada model Altman diprediksi mengalami kebangkrutan sebanyak 37% atau 48 data, diprediksi pada grey area 30% atau 24 data, dan diprediksi sehat sebanyak 7,6% atau 6 data. Hasil uji beda dengan menggunakan Uji Wilcoxon dapat terlihat perbedaan kedua model dalam memprediksi kebangkrutan 13 perusahaan tekstil dan garmen. Kata kunci: kesulitan keuangan, Zavgren, Altman, Uji Wilcoxo
FRAUD LAPORAN KEUANGAN DALAM PERSPEKTIF FRAUD TRIANGLE
Authors: Fernando Pasaribu Rowland Bismark , Kharisma Angrit 
Published: June 2021

This research aims to obtain empirical evidence of the effectiveness of the fraud triangle in detecting fraudulent financial statement. The variables of the fraud triangle are used a proxy external pressure with LEV, financial stability pressure by ACHANGE, nature of industry by RECEIVABLE effective monitoring by BDOUT proxy and change in auditor by CPA. Detecting of fraudulent financial statement in this research uses a proxy earnings management. The population of this research is the manufacturing companies listed on Indonesia Stock Exchange in 2008 - 2016. Statistical data analysis method used is linear regression. The result of this research indicate that the nature of indutry influence the financial statement fraud. Meanwhile, the external pressure, financila stability, ineffective monitoring and change in auditor has no significant impact on financial statement fraud.Keywords: Financial statement fraud, external pressure, nature of industry, financial stability, ineffective monitoring, change in auditor, earnings management. ABSTRAKPenelitian ini bertujuan untuk memperoleh bukti empiris mengenai efektivitas dari fraud triangle dalam mendeteksi kecurangan laporan keuangan. Variabel-variabel dari fraud triangle adalah external pressure yang diproksikan dengan LEV, financial stability yang diproksikan dengan ACHANGE, nature of industry yang diproksikan dengan RECEIVABLE, ineffective monitoring yang diproksikan dengan BDOUT dan chabnge in auditor yang diproksikan dengan CPA. Pendeteksian kecurangan laporan keuangan dalam penelitian ini menggunakan manajemen laba. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia tahun 2008-2016. Metode analisis data statistik yang digunakan adalah regresi berganda. Hasil penelitian ini menunjukkan bahwa hanya nature of industry yang berpengaruh signifikan terhadap kecurangan laporan keuangan. Sementara itu, external pressure, financial stabiliy, ineffective monitoring dan change in auditor tidak berpengaruh signifikan terhadap kecurangan laporan keuangan.Kata Kunci: Kecurangan laporan keuangan, tekanan eksternal, sifat industri, stabilitas keuangan, pemantauan tidak efektif, perubahan auditor, manajemen laba.
An accurate and efficient scheme involving unsteady friction for transient pipe flow
Authors: Zhou Ling , Li Yunjie , Zhao Yan , Ou Chuanqi , Zhao Yue 
Published: June 2021

Abstract
A robust prediction system should monitor all possible hydraulic transients, which is significant for the appropriate and safe operation of pipe systems. A second-order finite volume method (FVM) Godunov-type scheme (GTS) considering unsteady friction factors is introduced to simulate hydraulic transients, which was rarely involved in previous work. One explicit-solution source item approach developed in this work is crucial for the proposed GTS to easily incorporate various forms of the existing unsteady friction models, including original convolution-based models (Zielke model and Vardy–Brown model), simplified convolution-based model (Trikha–Vardy–Brown (TVB) model), and Brunone instantaneous acceleration-based model. Results achieved by the proposed models are compared with experimental data as well as predictions by the classic Method of Characteristics (MOC). Results show that the MOC scheme may produce severe numerical attenuation in the case of a low Courant number. The proposed second-order GTS unsteady friction models are accurate, efficient, and stable even for Courant numbers less than one and sparse grid, and only need much less grid number and computation time to reach the same numerical accuracy. The TVB convolution-based model and Brunone model in the second-order GTS are suggested for further applications in hydraulic transients due to their high accuracy and efficiency.
Identification, Characterization, and the Determination of Process-related
Impurities in Minodronic Acid Bulk Drug
Authors: Qiaogen Zou , Anan Shi , Pan Gao 
Published: June 2021

Background:
Minodronic acid (MA) is a third-generation nitrogen-containing heterocyclic
bisphosphonate used to treat osteoporosis. In the process of starting materials research
and preparation, the key intermediate impurities and degradation impurities have a great impact
on the quality control of the drug.

Objective:
A sensitive, reliable, high-performance liquid chromatography (HPLC) method was
developed and validated for the quantitative determination of MA and its related impurities (a
total of 6 compounds, including 2 new impurities).

Methods:
The separation was achieved on an InertSustain ODS-4 C18 (250 mm × 4.6 mm, 5
μm) column using the mixture of 0.01 mol/L sodium pyrophosphate and 1 mmol tetrabutylammonium
phosphate (the mobile phase pH was adjusted to 7.80 by phosphonic acid).

Results:
The quantitative analytical method was fully validated with respect to linearity (r >
0.999), sensitivity (limit of detection < 35 ng/mL), precision, accuracy (the recovery was between
98.7% and 104.2%), and robustness. Six process-related impurities in Minodronic Acid
(MA) bulk drug were determined by high-performance liquid chromatography (HPLC). Furthermore,
except for two starting materials, other four impurities were identified and characterized
as 2-(imidazo[1,2-a] pyridin-3-yl) ethyl acetate (Imp-C), 2-(imidazo [1,2-a] pyridin- 3-
yl)acetic acid (Imp-D), 3-(2-hydroxy-2,2- diphosphonoethyl)-4H-imidazo [1,2-a] pyridine -4-
oxide (Imp-E) and 2,5- Dihydroxy- 3,6-bis(imidazo[1,2-a] pyridine-3-yl methyl) -2,5-dioxo-
1,4,2,5- dioxoDiphosphonium-3,6-diyl) bisphosphonic acid (Imp-F) using liquid chromatograph-
mass spectrometer (LC-MS), MS/MS, Infrared Radiation and Nuclear Magnetic Resonance
spectroscopy (1H-NMR and 13C-NMR). To the best of our knowledge, two of them (Imp-
E and Imp-F) are new compounds and have not been reported previously.

Conclusion:
The HPLC method was developed and optimized, which could be applied for
quantitative detection of the impurities, and further quality evaluation of MA.
A Review on Synthesis, Functionalization, Processing and Applications of Graphene Based High Performance Polymer Nanocomposites
Authors: Hawal Tushar T. , Patil Maharudra S. , Swamy Siddalinga , Kulkarni Raviraj M. 
Published: June 2021

:
Graphene as a nanofiller has gained tremendous importance in polymer nanocomposites
for many applications. The attractive properties of graphene related to mechanical, electrical, and
thermal domains pose a lucrative means of reinforcing the polymers to obtain the needed properties.
The rise in the use of polymers supports this trend and urge researchers to excavate the hidden plethora
of nanocomposite materials for multifunctional applications. In this review, an overview is provided
on graphene-based materials which have been used extensively in various fields such as batteries,
aerospace, automobile, and biomedical fields. With the increasing trend of graphene usage by
many researchers as a nanofiller in polymer composites, its types, processing methods are highlighted
with suitable applications to assimilate the updates in the development of graphene nanocomposites.
Mathematical Parameters Calculation of Double Exponential Function by a New Numerical Method
Authors: Wei Yongli , Li Peng , Cao Baofeng , Li Xiaoqiang , Zhang Xiong , Li Xingyu 
Published: June 2021

Background:
Lightning electromagnetic pulse (LEMP) and high-altitude electromagnetic
pulse (HEMP) are widely described by three physical parameters (rise time tr, full-width at halfmaximum
pulse width tw, and maximum electric field strength E0). These pulse shapes are often given
by a double exponential form concerning four mathematical parameters, namely α, β, k and Ep.

Objective:
The transformation from physical parameters into mathematical parameters is necessary
in waveform simulation and is traditionally accomplished by linear fit functions regarding the two
groups of parameters. However, traditional methods commonly rely on data analysis and calculation.
In order to obtain the mathematical parameters more concisely and clearly.

Methods:
In this paper, a numerical method to calculate the mathematical parameters by solving
nonlinear equations with three key constraints is proposed. Firstly, we establish the nonlinear system
of equations regarding four variables, namely t1, t2, α and β. Then, three constraints are given to
converge the solutions of the equations. Lastly, select the minimal value of the convergent solution
of each equation.

Results:
Comparing the solutions obtained by our proposed method to the iterated ones, the overall
relative error is less than 2×10-8.

Conclusion:
The results show that our proposed method not only simplifies the transformation from
physical parameters to mathematical parameters, but also keeps the solutions high accurate.