bluuebunny/crossref_metadata_2025_split huggingface dataset:
Enzyme preparation with hydrolytic action to intensify the fermentation process
Authors: Принцева Анастасия Андреевна , Шарова Наталья Юрьевна 
Published: September 2021

В работе представлены результаты исследований ферментного препарата гидролитического действия, обладающего инвертазной активностью, синтезируемого промышленным штаммом Aspergillus niger Л-4 - продуцентом лимонной кислоты, - в условиях глубинной ферментации гидролизата кукурузного крахмала, в технологии хлебопечения с целью интенсификации процесса брожения.
The paper presents the results of studies of the effect of an enzyme preparation of hydrolytic action with invertase activity, synthesized by the industrial strain Aspergillus niger L-4, a citric acid producer under conditions of deep fermentation of starch hydrolyzate, in baking technology in order to intensify the fermentation process.
A Retrospective observational survey of adverse events following immunization comparing tolerability of covishield and covaxin vaccines in the real world
Authors: Rajpurohit Porus , Suva Manoj , Rajpurohit Hardik , Singh Yogesh , Boda Praveen 
Published: September 2021

The COVID-19 vaccination drive is on a boost in India. On 16-January-2021 India has successfully driven the biggest vaccination drive for 300 million priority groups against the coronavirus disease (COVID-19) and rolled out the world's largest vaccination drive to vaccinate around. People were confused about which vaccination to choose and many were unaware of how these two vaccines differ from one other, while the government was working hard to build confidence and encourage people to come forward to take the made-in-India Covid-19 vaccine (COVAXIN and COVISHIELD). However, the result of the first phase and second phase vaccination drive clearly shows that both the Indian vaccines are effective and safe. Since, both the Indian vaccines have received Emergency Use Authorization (EUA) by Drugs Controller General of India (DCGI) in India, the regulatory agency and the manufacturers are keeping a close watch and monitoring on the Adverse event reported following immunization (AEFI) and to allow quick identification and action of any new safety information. A retrospective observational cohort survey was conducted on 75 fully vaccinated volunteers. The data was collected and analyzed. The percentage of The AEFI experienced with COVISHIELD vs COVAXIN during 1st does was 92.45 % vs 77.27 % and with 2nd dose 86.79 % vs 72.72 % respectively. However, no SAE was reported during the survey and almost 20 % of subjects were aware of the AEFI reporting but because of negligence, didn't report. Fever was the most common AEFI experienced in both vaccines. Only 6.66 % of volunteers got an infection with COVID-19 post-vaccination.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN PADA PT DAYA ANUGERAH MANDIRI MANADO
Authors: Bawimbang Vera , Tanor Linda , Suot Hennij Lenny 
Published: September 2021

ABSTRAK
Penelitian ini bertujuan untuk mengetahui bagaimana sistem informasi akuntansi disebuah perusahaan. Penelitian ini dilakukan di PT. Daya Anugerah Mandiri Manado. Dalam penelitian ini digunakan jenis penelitian kualitatif dengan data diperoleh langsung melalui observasi dan wawancara langsung dengan pihak terkait. Dengan menggunakan teknik analisis data menurut Miles dan Huberman, hasil penelitian ini ditujukan langsung pada proses penjualan yang sudah memakai system informasi. System informasi terkomputerisasi yang dipakai dalam perusahaan dimana system informasi yang digunakan menggunakan jaringan internet/online. Namun saat observasi langsung dilakukan membuktikan bahwa perusahaan belum bisa menjalankan sistem informasi akuntansi penjualan secara efektif dan efisien karena masih ada kendala jika jaringan sedang offline dan akan memberikan kesulitan bagi karyawan untuk menginput data dan pelaporan.
Kata Kunci: Sistem Informasi Akuntasi, Penjualan, Komputerisasi

ABSTRACT
This research aims to find out how accounting information system in a company. This research was conducted at PT. Daya Anugerah Mandiri Manado. In this research, qualitative research type with data obtained directly through observation and direct interview with related parties. Using data analysis techniques according to Miles and Huberman, the results of this study are directed to the sales process that already uses the information system. Computering information system by using in a company, the system is network/online. In lived observation was showed the company can't operated the system by using effective and efficient. Therefore, the company was have problem when the network is offline and it was made staff has difficulty to process input and reported data.
Keywords : System Information Accounting, Sale, Computering
PENGARUH SANKSI ADMINISTRASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA KANTOR SAMSAT TOMOHON
Authors: Palit Rosari , Sumual Tinneke E. M. , Manengkey James 
Published: September 2021

ABSTRAK
PeneIitian ini bertujuan untuk mengetahui apakah Pengaruh Sanksi Administrasi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Pada Kantor Bersama SAMSAT Kota Tomohon. Pendekatan yang dipakai pada penelitian ini merupakan pendekatan kuantitatif. SampeI dalam peneIitian ini adaIah 100 reponden. Metode yang digunakan untuk peneIitian ini yaitu metode survey dengan pendekatan kuantitatif. Dalam peneIitian ini data primer dengan dikumpulkan melalui teknik pengumpulan data wawancara, dan angket/kuesioner. Hasil penelitian ini menunjukan bahwa sanksi administrasi pajak berpangaruh secara signifikan pada kepatuhan wajlb pajak dalam membayar pajak kendaraan bermotor di Kantor Bersama SAMSAT Kota Tomohon
Keywords:Sanksi Administrasi Pajak, Kepatuhan Wajib Pajak Kendaraan Bermotor
ANALISIS SISTEM INFORMASI AKUNTANSI PEMBELIAN SUKU CADANG PADA PT HASJRAT ABADI TENDEAN MANADO
Authors: Ranti Grace , Kawatu Freddy Semuel , Bacilius Aprili 
Published: September 2021

Abstrak
Penelitian ini bertujuan untuk mengetahui bagaimana sistem informasi akuntansi pembelian pada perusahan. Penelitian ini dilakukan pada PT Hasjrat Abadi Tendean Manado. Dalam penelitian ini mengunakan jenis penelitian kualitatif deskriptif, dengan data observasi langsung dan wawancara dengan pihak yang terkait. Hasil penelitian ini ditujukan langsung pada proses pembelian yang sudah memakai sistem informasi. Sistem informasi terkomputerisasi yang dipakai dalam perusahaan dimana sistem informasi yang digunakan menggunakan jaringan internet. Namun saat observasi langsung membuktikan bahwa sistem informasi akuntansi pembelian yang dilakukan pada PT Hasjrat Abadi Tendean Manado belum berjalan dengan efektif dan efisien karena masih ada kendala jika jaringan sedang error sehingga membuat karyawan kesulitan dalam penginputan data pada sistem.

Kata Kunci : Sistem Informasi Akuntansi, Pembelian, Komputering

Abstract
This study aims to determine how the purchasing accounting information system in the company. This research was conducted at PT Hasjrat Abadi Tendean Manado. This research uses descriptive qualitative research, with direct observation data and interviews with related parties. The results of this study are aimed directly at the purchasing process that is already uses information systems. Computerized information systems used in companies where the information system used uses the internet network. However, direct observation proves that the purchasing accounting information system carried out at PT Hasjrat Abadi Tendean Manado has not been effective and efficient because there are still problems if the network is an error, making it difficult for the employees to input data into the system.
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Keywords : System Information Accounting, Purchasing, Computering
PENGARUH BOOK TAX DIFFERENCES DAN TINGKAT HUTANG TERHADAP PERSINTENSI LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2016-2019
Authors: Maleong Jesinta Miralda Noralita , Tangkau Jaqueline , Kawulur Hisky 
Published: September 2021

ABSTRAK
Persistensi laba ialah laba pada periode sekarang yang bisa dijadikan parameter untuk laba mendatang yang dapat dilihat dari perubahan laba setiap tahun. Riset ini dilaksanakan dengan tujuan guna mendapatkan bukti empiris terkait pengaruh book tax differences dan tingkat hutang terhadap persistensi laba pada entitas manufaktur yang tercatat di Bursa Efek Indonesia masa 2016-2019. Variabel book tax differences diproksikan dengan variabel perbedaan permanen dan perbedaan temporer. Riset ini menggunakan metode penelitian kuantitatif. Teknik purposive sampling dipakai untuk menentukan sampel dalam riset ini, maka didapat 64 sampel dari 16 perusahaan. Metode analisis yang dipakai dalam riset ini ialah regresi data panel dengan memakai peranti lunak eviews 10. Hasil riset menemukan bahwa variabel perbedaan permanen dan tingkat hutang tidak berpengaruh pada persistensi laba, sedangkan variabel perbedaan temporer berpengaruh pada persistensi laba. ketiga variabel mempunyai pengaruh secara serempak pada persistensi laba sebesar 9.78%.
Kata kunci: permanen, temporer, tingkat hutang, persistensi.
ABSTRACT
Profit persistence is the profit in the current period that can be a parameter for potential gains which can be seen from next year by the improvements in earnings. The purpose of this research was to obtain empirical evidence concerning the effect of book-tax differences and debt levels on the persistence of earnings in manufacturing entities listed on the Indonesian Stock Exchange for the period 2016-2019. The variable for book-tax differences is proxied by the variable for permanent difference and the temporary difference. This research used quantitative research methods. In this study, the purposeful sampling technique used to determine the sample and then obtained 64 samples from 16 firms. Panel data regression using Eviews 10 software is the analytical method used in this research. The results show that the permanent difference variable and the sum of the loan have no impact on earnings persistence, while the immediate difference variable does not affect earnings persistence. The three factors have a 9.78 percent simultaneous effect on earnings persistence.
Keywords: permanent, temporary, debt levels, persistence.
Psychotherapeutic Interventions for Dementia: a Systematic Review
Authors: Sukhawathanakul Paweena , Crizzle Alexander , Tuokko Holly , Naglie Gary , Rapoport Mark J. 
Published: September 2021

Background and Objectives
While a range of psychotherapeutic interventions is available to support individuals with dementia, comprehensive reviews of interventions are limited, particularly with regard to outcomes related to adjustment and acceptance. The current review assesses studies that evaluated the impact of various forms of psychotherapeutic interventions on acceptance and adjustment to changing life circumstances for older adults with cognitive impairment.
Research Design and Methods
A systematic search of PubMed, PsycINFO, and CINAHL databases was conducted, restricted to articles published in English within the last 16 years (from 2003 to 2019). Twenty-four articles were identified that examined the effects of psychotherapeutic interventions on outcomes related to acceptance and adjustment which included internalizing symptoms, quality of life, self-esteem, and well-being. Fifteen studies examined interventions targeted towards individuals with cognitive impairment, while nine studies also targeted their caregivers.
Results
Interventions that impacted outcomes related to acceptance and adjustment (e.g., adaptation, depressive symptoms, helplessness, self-esteem, and quality of life) varied in their theoretical approach, which incorporated elements of cognitive behavioural therapy (CBT), problem-solving therapy, psychotherapy, reminiscence therapy, interpersonal therapy, mindfulness-based therapy, and meaning-based, compassion-focused therapy. Among all interventions, reductions in depression were the most commonly reported treatment outcome particularly among interventions that
incorporated problem-focused and meaning-based therapies. Mixed findings were reported with regard to outcomes related to helplessness, quality of life, self-esteem, and life satisfaction indices for individuals with cognitive impairment.
Discussion and Implications
There is some support for the effectiveness of psychotherapeutic interventions on improving acceptance and adjustment in older adults with cognitive impairment, particularly with regard to reducing depressive symptoms.
Updated Inventory and Projected Requirements for Specialist Physicians in Geriatrics
Authors: Basu Monisha , Cooper Tracy , Kay Kelly , Hogan David B. , Morais José A. , Molnar Frank , Lam Robert E. , Borrie Michael J. 
Published: September 2021

Background
The predicted growth of Canadians aged 65+ and the resultant rise in the demand for specialized geriatric services (SGS) requires physician resource planning. We updated the 2011 Canadian Geriatrics Society physician resource inventory and created projections for 2025 and 2030.
Methods
The number and full-time equivalents (FTEs) of geriatri­cians and Care of the Elderly (COE) physicians working in SGS were determined. FTE counts for 2025 and 2030 were estimated by accounting for retirements and trainees. A ratio of 1.25/10,000 population 65+ was used to predict physician resource requirements.
Results
Between 2011 and 2019 the number of geriatricians and COE physicians increased from 276 (235.8 FTEs) and 128 (89.9 FTEs), respectively, to 376 (319.6 FTEs) and 354 (115.5 FTEs). This increase did not keep pace with the 65+ population growth. The current gap between supply and need is expected to increase.
Discussion
The physician supply gap is projected to widen in 2025 and 2030. Increased recruitment and interdisciplinary team-based care, supported by enhanced funding models, and full integra­tion of COE physicians in SGS could reduce this increasing gap. In contrast to pediatrician supply in Canada, the specialist physician resources available to the population 65+ reflect a disparity.
Correction of More Hallux Valgus Pathologic Disorders with a Single Distal Osteotomy: A New Surgical Technique
Authors: Çetin Mehmet Ümit , Parmaksızoğlu Atilla Sancar , Fidan Fırat , Kılıç Mehmet , Aybar Ahmet , Dinçel Yaşar Mahsut 
Published: September 2021

Background
Hallux valgus, one of the most common deformities of the great toe, may cause pain, dysfunction, and impaired gait pattern. In this retrospective study we report the results of a new type of distal metatarsal osteotomy combined with distal soft-tissue release in patients with mild-to-moderate hallux valgus deformity.

Methods
This new technique was used in the management of 32 feet of 31 patients (eight men and 23 women) with mild-to-moderate hallux valgus. Hallux valgus angle, intermetatarsal angle, and distal metatarsal articular angle were measured on preoperative, early postoperative (6–8 weeks), and late (1 year) postoperative radiographs. American Orthopaedic Foot and Ankle Society hallux metatarsophalangeal score was calculated. Sesamoid position, by considering medial sesamoid position, and metatarsal shortness were also measured.

Results
Statistically significant differences were detected between the preoperative and late postoperative measurements of the hallux valgus angle, distal metatarsal articular angle, intermetatarsal angle, and sesamoid position parameters in patients operated on with this technique. Improvement was 14° for the hallux valgus angle, 4° for the distal metatarsal articular angle, and 4° for the intermetatarsal angle. Sesamoid position was also improved, and the mean American Orthopaedic Foot and Ankle Society score was significantly improved. Metatarsal shortness greater than 2 mm was observed in two patients without resulting in any clinical discomfort.

Conclusions
This new technique was easy, safe, and promising in patients diagnosed as having mild-to-moderate hallux valgus deformity.
Can Tho Transfer Technique: Extensor Hallucis Longus to Tibialis Anterior Tenodesis for Footdrop
Authors: Palmanovich Ezequiel , Ip Wing , Huynh Em , Spanko Jeffrey , Nyska Meir , Lehnert Bruce 
Published: September 2021

Background
Footdrop, or the inability to actively dorsiflex the foot, may result from numerous pathologic conditions, including poliomyelitis and cerebral palsy. Although the gait of patients with footdrop can be improved by performing an extensor hallucis longus (EHL) to tibialis anterior (TA) tendon transfer, the success rate of this procedure is relatively low.

Methods
Seven paralytic patients with footdrop were surgically treated using a new buttonhole-type technique that involves passing a loop of the EHL through a TA split using umbilical tape and suturing at the four corners of the EHL attaching to the TA while the foot is dorsiflexed.

Results
Eight years after surgery, all three patients who were available for follow-up displayed active dorsiflexion, improved mobility, and a palpable TA-EHL tenodesis, with no cockup deformity.

Conclusions
This new approach, which we term Can Tho transfer, improves the mechanical strength of TA-EHL tenodesis.
Isolated Medial Cuneiform Fractures: A Systematic Search and Qualitative Analysis of Case Studies
Authors: Mabry Lance M. , Patti Taylor N. , Ross Michael D. , Bleakley Chris M. , Gisselman Angela S. 
Published: September 2021

Background
Isolated medial cuneiform fracture is a rare but diagnostically challenging condition. Diagnostic delay in these cases may lead to delays in ideal treatment approaches and prolonged symptoms. An understanding of clinical presentation is needed to expedite diagnosis, facilitate decision making, and guide treatment approach.

Methods
Case studies/series were searched in four databases until September 2019. Included studies had participants with a history of traumatic closed medial cuneiform fracture. Studies were excluded if the medial cuneiform fractures were open fractures, associated with multitrauma, or associated with dislocation/Lisfranc injury. Three blinded reviewers assessed the methodological quality of the studies, and a qualitative synthesis was performed.

Results
Ten studies comprising 15 patients were identified. Mean ± SD patient age was 38.0 ± 12.8 years, with 86.7% of reported participants being men. The overall methodological quality was moderate to high, and reporting of the patient selection criteria was poor overall. The most commonly reported clinical symptoms were localized tenderness (60.0%) and edema (53.3%). Direct blow was the most common inciting trauma (46.2%), followed by axial load (30.8%) and avulsion injuries (23.1%). Baseline radiographs were occult in 72.7% of patients; magnetic resonance imaging and computed tomography were the most common diagnostic modalities. Mean ± SD diagnostic delay was 64.7 ± 89.6 days. Conservative management was pursued in 54.5% of patients, with reported resolution of symptoms in 3 to 6 months. Surgical intervention occurred in 45.5% of patients and resulted in functional restoration in 3 to 6 months in all but one patient.

Conclusions
Initial radiographs for isolated medial cuneiform fractures are frequently occult. Due to expedience and relatively low cost, radiographs are still a viable first-line imaging modality. If clinical concern remains, magnetic resonance imaging may be pursued to minimize diagnostic delay. Conservative management is a viable treatment method, with expected return to full function in 3 to 6 months.
Comparison of Arthroscopic Treatment Methods in Talar Osteochondral Lesions: A Multicenter, Prospective, Randomized Clinical Trial
Authors: Doğar Fatih , Uzun Erdal , Gürbüz Kaan , Topak Duran , Akar Mustafa , Bilal Ökkeş , Güney Ahmet 
Published: September 2021

Background
The aim of the present study was to contribute new and updated information to the literature by comparing the clinical and radiologic results of arthroscopic microfracture, platelet-rich plasma (PRP) after arthroscopic microfracture, and BST-Cargel scaffold application after arthroscopic microfracture in the treatment of talar osteochondral lesions.

Methods
Sixty-two talar osteochondral lesion patients (31 women and 31 men) who underwent ankle arthroscopy in two different centers were randomized into three groups. The first group consisted of patients who underwent only arthroscopic microfracture (MF) (n = 22); the second group consisted of patients who underwent the PRP procedure after arthroscopic MF (PRP; n = 19); and the third group consisted of patients who underwent the BST-Cargel procedure after arthroscopic MF was (BST-Cargel; n = 21). The talar osteochondral lesions in the three groups were classified according to magnetic resonance and arthroscopic images. American Orthopedic Foot and Ankle Society, Foot and Ankle Ability Measurement (overall pain, 15-minute walking, running function), and visual analog scale scores were evaluated preoperatively and postoperatively, and postoperative return time to sports activities was performed.

Results
Compared to the preoperative score, postoperative American Orthopedic Foot and Ankle Society score increased 48.80 ± 9.60 in the BST-Cargel group, whereas there was an increase of 46.68 ± 3.65 in the PRP group and 29.63 ± 3.69 in the MF group, which were statistically significant (P < .05).There was a statistically significant postoperative change in the visual analog scale scores of the patients in all three groups compared to the preoperative scores (P < .05). At the end of the follow-up, the Foot and Ankle Ability Measurement overall pain, 15-minute walking, and running function results of all three groups increased significantly postoperatively compared to the preoperative values (P < .005).

Conclusions
BST-Cargel application with microfracture is a method that can be applied easily and safely with arthroscopy to lesions larger than 1.5 cm2 regardless of the size of the cartilage defect, and it has been found to be superior to the other two methods in terms of pain, functional score, radiologic recovery, and return to sports activities.
Tourism Education and Regional Integration: Is the European Union (EU) Model Applicable for ASEAN?
Authors: Mustajarvi Jussi , Bouchon Frederic 
Published: September 2021

AbstractIn the current age of globalization, regional alliances have become the norm, strengthening economic, political and social ties. These alliances are also shaping new regional integration and cooperation among member nations. Integration consists of harmonization and standardization of different systems into one. In higher education, this integration has been spearheaded by the European Union (EU) and by the Bologna agreement in 1999. In Southeast Asia, cooperation started in 1967 with the foundation of the Association of Southeast Asian Nations (ASEAN) which consists of 10 different countries and draws together nations with different levels of development, where integration has become a priority. The roadmap for the ASEAN blueprint set a target for 2015. In ASEAN, the need for education has risen and this awareness can now be found in all the countries. Research on this process, however, has remained limited. This research paper aims to study the regional integration process in the field of higher education in ASEAN and its implications. This paper studies the history of ASEAN development in comparison with the EU education integration. It aims to draw a clear picture of the current stage of integration in education. It also aims to expand the knowledge on ASEAN and its impact on member countries’ higher education. This research uses a qualitative approach, relying on official documents and secondary data gathered from various sources. The methodology used in this paper is comparative case studies from the EU and ASEAN. Findings show that the EU and ASEAN integration processes share many common denominations but also differ due to cultural and governance differences. The ASEAN education integration process is still in its beginning stages with limited achievements, mostly in the field of higher education in tourism, a pioneer in integration.