bluuebunny/crossref_metadata_2025_split huggingface dataset:
THE SUROAN TRADITION OF THE JAVANESE MIGRANT COMMUNITY: A CASE OF HESSA PERLOMPONGAN VILLAGEAIR BATU DISTRICT ASAHAN REGENCY
Authors: Delzy P Ripho 
Published: June 2021

This study aims to determine and analyze: 1) The implementation of the Suroan Tradition of the Javanese Migrant Community in HessaPerlompongan Village, Dusun IV, 2) The Meaning of Suroan of the Javanese Migrants in HessaPerlompongan Village, Dusun IV. This study applied a qualitative method, where the research was carried out on the Javanese Migrant Community in HessaPerlompongan Village, Dusun IV, AirBatu District Asahan Regency. The data validity was guaranteed by detailed observation and data triangulation. The results show that: 1). The Javanese migrant community in hamlet IV HessaPerlompongan did not abandon the Javanese tradition that was brought by their ancestors 2). The implementation of the Suroan in Hamlet IV HessaPerlompongan usually coincides with the 1st of Suromonth, marked by two series of activities: Genduri and The Kuda Lumping Show (JarangKepang) 3). The Javanese migrants in hamlet IV interpret one Suro night or throughout the Suro month as well as: a month that is required to be eling (remember) and alert, interpreting the Suro month as a month full of calamities so that in this month the Javanese people are not allowed to build houses, hold for events such as weddings, circumcision parties, and others. Javanese people in hamlet IV interpret the Suro month as a form of respect for their previous ancestors' spirits and as a month full of fear and, like spirits, continue to appear. In this case, the Javanese Migrant Community in HessaPerlompongan Village, Dusun IV, Air Batu District, Asahan Regency should continue to preserve the customs, habits, and traditions of their ancestors and pass them on to future generations (children and grandchildren) so that these traditions do not become extinct and remain sustainable.Keyword: Community, Javanese Migrants, tradition, Suroan
Interaction between a long pile and the multilayered soil body with account for elastic and rheological properties as well as soil stabilization
Authors: Ter-Martirosyan Zaven G. , Akuleckij Aleksandr S. 
Published: June 2021

Introduction. When the footing is embedded in loose clayey soils, buildings may settle down for a long period of time. The projected settlement period is of great importance for the design of foundations designated for such soils. Therefore, the approach to describing the process of foundation settlement must be considered as rheological. This article addresses the setting of and a solution to the problem of interaction between a long pile and surrounding multilayered and underlying soils with account taken of the rheological properties of the surrounding soil body. The creep process is considered with account taken of stabilization.
Materials and methods. Linear problem setting is considered. The analytical method is employed to present a solution. The rheological stabilization parameter is used to describe the creep process.
Results. An expression is derived to determine the reduced shear modulus for the multilayered soil body. The relationship between the value of the force applied to the pile toe and the time is derived with regard for the rheological stabilization parameter. Analytical solutions are enforced by graphs in the article. Graphs describing the relationship between pile settlement, the force applied to the toe of the pile, passing through alternating soil layers, and the time are provided for various values of viscosity and the variable parameter of stabilization.
Conclusion. Solutions, obtained by the co-authors, are used to perform the preliminary identification of displacement of long piles and surrounding multilayered underlying soils. The rate of stress changing underneath the pile toe depends on soil viscosity. The rheological coefficient of stabilization has a major effect on the time of pressure stabilization underneath the pile toe, as well as the time of the pile settlement stabilization. Dependencies, derived in this article, make it possible to project the future settlement pattern.
Behavior in the electric current curve by changing the anodizing area
Authors: Mauricio-Mateus Henry , Barba-Ortega José , Rincón-Joya Miryam 
Published: June 2021

In this work, we studied the change in the electric current and the length of the nanotubes depending on the area and the exposure time in the anodizing process. Over time the anodizing area was changed with a rate of 0.5 cm2 to 2.5 cm2 using a total anodizing time of 60 min, using a chemical solution (2ml /3 ml /0.30g ) and maintaining a constant anodizing voltage equal to 20 V. The behavior in the nanostructures was recorded by the evolution of the current density as a function of the anodizing time. The morphology of the nanostructures was analyzed by means of scanning electron microscopy (SEM). With the use of the Imagej program. The size, length and diameter of the titanium nanostructures are obtained. The sample that presented the best behavior was that of an anodizing area of ​​1.5 cm2 and an anodizing time of 36 min. This presents a surface where open nanotubes are observed in the upper part with a vertical length of 0.23 μm and a pattern thereof organized in a circular arrangement with a diameter of 0.035 μm. It was observed that increasing the area under these anodizing conditions decreased the length of the nanotubes. The mobility of the loads was always greater with the area of ​​exposure, which is observed in the increase of the current
The Spillover Effect of Audit Firm Office Acquisition on the Audit Quality of the Existing Client Base
Authors: Zimmerman Aleksandra B. , Chaghervand Amirali Moeini , Sellers R. Drew , Fogarty Timothy J. 
Published: June 2021

SYNOPSIS
This study investigates accounting firm office acquisitions. It explores whether office acquisitions affect post-acquisition office audit quality, particularly whether there is a spillover effect on the existing client base of the acquiring office. We capitalize on a unique circumstance: the 2002 acquisition of Arthur Andersen (Andersen) offices by other audit firms. This setting involves a set of offices in each of the remaining large international audit firms that acquired entire Andersen local practices and a set of offices that did not acquire Andersen practices. Using a within-audit firm matched sample and a difference-in-differences research design, we find robust evidence of higher audit quality post-acquisition among the audits of existing clients of the acquiring offices. These findings extend the literature on office audit quality and provide initial evidence of the impact of audit firm office acquisitions on the existing client base.
Data Availability: Data are available from public sources noted in the text.
JEL Classifications: M42.
Auditor Response to Estimated Misstatement Risk: A Machine Learning Approach
Authors: Hunt Emily , Hunt Joshua , Richardson Vernon J. , Rosser David 
Published: June 2021

SYNOPSIS
We investigate whether misstatement risk estimated using advanced machine learning techniques—hereafter, estimated misstatement risk (EMR)—approximates auditors' risk assessments in practice. We find that auditors price EMR and auditor turnover is more likely to occur when EMR increases, indicating that EMR is associated with auditors' risk assessment. We also find evidence that EMR is positively and significantly associated with audit fees and auditor switching for companies with Big N auditors but not for other companies, suggesting that Big N auditors are more responsive to risks captured by EMR. Additional analyses reveal that companies switching auditors when EMR increases are more likely to engage non-Big N auditors. Surprisingly, we find little evidence that the association between audit quality and EMR differs by auditor type. Our findings are consistent with the notion that the documented association between audit fees and EMR primarily reflects a risk premium in our setting.
Put Your Best Text Forward: Introducing Textual Analysis into the Accounting Classroom
Authors: Fisher Ingrid E. , Hughes Mark E. , Janvrin Diane J. 
Published: June 2021

ABSTRACT
The use of textual analysis methods in the accounting profession has grown markedly over the past decade. Accounting professionals as well as business and accounting accreditors have called for accounting students to acquire an increased depth and breadth of knowledge of digital data analytics. This case enables accounting instructors, who have no previous background or experience in textual analysis, to introduce students to the use of textual analysis in accounting and allows students to conduct simple analyses using freely available software and documents retrieved from publicly available SEC filings. This case is designed for auditing, accounting information systems, fraud examination, and financial statement analysis courses, but it can be used in any accounting course in which the content of relevant documents is subject to examination.
Effects of Data Visualization Choices on Psychophysiological Responses, Judgment, and Audit Quality
Authors: Rose Anna M. , Rose Jacob M. , Rotaru Kristian , Sanderson Kerri-Ann , Thibodeau Jay C. 
Published: June 2021

ABSTRACT
We conduct experiments with Big 4 auditors and business students to investigate psychophysiological responses to Big Data visualizations and the effects of visualization techniques on auditor judgment and audit quality. Results of the first experiment using pupillometry, eye gaze measurements, and automatic facial expression analysis indicate that different visualization techniques produce significant differences in the level of cognitive and emotional arousal. A second experiment investigates whether visualizations that were demonstrated to promote higher and lower levels of arousal have differential effects on auditor judgments and audit quality. In addition, the second experiment investigates whether the reliability of data sources underlying visualizations affect auditors' judgments. Results indicate that visualizations that increase arousal can enhance auditors' ability to recognize disconfirming evidence and incorporate this evidence into their decisions.
Institutional Dual-Holders and Managers' Earnings Disclosure
Authors: Peyravan Leila , Wittenberg-Moerman Regina 
Published: June 2021

ABSTRACT
We investigate how institutional (non-commercial bank) investors that simultaneously invest in a firm's debt and equity (dual-holders) influence the firm's voluntary disclosure. Because institutional dual-holders trade on private information gleaned through lending relationships, we predict and find that borrowers increase earnings forecast disclosure to reduce these investors' information advantage following the origination of loans with their participation. We also show that the increase in disclosure is stronger when the access to a borrower's private information endows dual-holders with a greater information advantage and when the consequences of this access are likely to be more pronounced. We further find that institutional dual-holders earn excess returns when trading equity of non-guider firms following loan origination, but not when firms issue guidance, confirming that earnings disclosure helps level the playing field among investors. Our findings highlight that firms actively use disclosure to mitigate the adverse effect of dual-holders on their information environment.
The Diabetes-Specific Risk-Taking Inventory: Piloting a New Measure for Adolescents With Type 1 Diabetes
Authors: Wasserman Rachel M. , Schwartz David D. , Anderson Barbara J. 
Published: June 2021

OBJECTIVE
We sought to develop and pilot a new measure, the Diabetes-Specific Risk-Taking Inventory (DSRI), to assess unhealthy risk-taking behaviors among adolescents with type 1 diabetes.

Methods
Thirteen diabetes health care providers, 30 adolescents with type 1 diabetes (aged 15–19 years, 60% female, mean A1C 8.7% [72 mmol/mol], and 33% on insulin pumps), and the adolescents’ caregivers rated the perceived riskiness of each item on the DSRI. Adolescents completed the DSRI, for which they reported how often they engaged in 34 behaviors that could place them at risk for acute complications of type 1 diabetes or out-of-range blood glucose levels. Adolescents also completed the risk-taking subscale from the Risk-Taking and Self-Harm Inventory for Adolescents, and parents completed the parent-proxy Diabetes Management Questionnaire. Mean A1C during the previous year was obtained via medical chart review.

Results
Results indicated good content validity and feasibility for using the DSRI in a research context, as 100% of adolescents who consented to the study completed the measure. The DSRI was positively correlated with general risk-taking and negatively correlated with diabetes management, indicating preliminary evidence of convergent validity. The DSRI also correlated with A1C.

Conclusion
This pilot study extends our previous work in developing a conceptual model for illness-specific risk-taking. The DSRI is a promising new measure to assess illness-specific risk-taking, including unhealthy risk-taking behaviors, for adolescents with type 1 diabetes.
Efficacy and Safety of Bleaching Gels According to Application Protocol
Authors: Borges AB , de Abreu FS , Mailart MC , Zanatta RF , Torres CRG 
Published: June 2021

SUMMARY

Objectives:
This study evaluated bleaching efficacy, enamel microhardness, and roughness of highly concentrated hydrogen peroxide (HP) gels (35%–40%) using different application protocols. Gel decomposition and pH alteration were also analyzed.

Methods and Materials:
Bovine enamel/dentin specimens were divided into groups according to the bleaching gel—Pola Office Plus (POP–SDI, 37.5% HP), Opalescence Boost (OPB–Ultradent, 40% HP), Whiteness HP (WHP–FGM, 35% HP)—and application protocol—single application (SA) and multiple application (MA) during the in-office session. Deionized water was used in control group (no bleaching). Thus, seven final groups were obtained (n=15/group). Color (CIE L*a*b*), surface microhardness (SMH), and roughness (Ra) were assessed before/after treatments. The pH of gels was measured, and HP concentration was determined with potassium permanganate titration method in different times. Data were submitted to analysis of variance and Tukey tests (5%).

Results:
All gels presented similar and clinically acceptable bleaching efficacy (ΔE&gt;2.7) for both SA and MA, as well as no significant differences for SMH and Ra comparing the two protocols in the same gel. Peroxide decomposition significantly increased with time, but final gel concentrations were still high after 45 minutes (32.29% POP; 38.45% OPB; and 32.74% WHP). The pH decreased over time (initial - after 45 min) for WHP (6.83±0.07 - 5.81±0.06), but minimal alterations were observed for POP (8.09±0.09 - 7.88±0.07) and OPB (7.82±0.11 - 7.87±0.07).

Conclusions:
Peroxide decomposition was very low for all gels tested, and pH remained stable for POP and OPB gels. Bleaching protocol did not influence whitening efficacy and hazardous effects over enamel, thus potentially there was no clinical significance. Therefore, for the products tested, there is no evidence for recommending the gel change during the bleaching session.
THE CORRELATION BETWEEN THE USE OF BATTERY PERCUSSION INSTRUMENTS WITH THE LOW BACK PAIN MYOGENIC COMPLAINT OF THE PERCUSSION DIVISION PLAYERS OF THE MARCHING BANDS IN DENPASAR AND BADUNG
Authors: Noviyanti Putu Intan , Andayani Ni Luh Nopi , Widnyana M. , Adiputra Luh Made Indah Sri Handari 
Published: June 2021

Background: Low back pain (LBP) is a kind of complaint which is easily found in human’s daily life. An activity of carrying something can be one of factors causing the low back pain. Many people uphold some things more than the normal limit by using a wrong way and even doing it for a long duration. A battery percussion player is required to uphold and sustain a battery percussion instrument with an upright standing position and for quite a long time. It can cause the low back pain. Purpose: to find out the correlation between the use of battery percussion instruments with the low back pain myogenic complaint of the percussion division players. Method: This study used an observational analytic method with cross sectional approach which applied a saturation sampling technique. The number of the sample was 90 people divided into 3 groups: snare drum, quint tom/ multi toms and bass drum in which each group contained of 30 people. The data collection was conducted by filling out a questionnaire to diagnose and measure the pain scale with VAS. The hypothesis test was done using bivariate analysis with a chi-square test. Result: The result of the study shows that the bivariate analysis with the chi-square test finds out that the value is p < 0.05. Furthermore, the low back pain percentage of the snare drum is 63.4%; the quint tom/multi toms is 100%; and, the bass drum is 90.1%. Conclusion: Based on the result of the study, it can be concluded that there is a correlation between the use of battery percussion instruments and the low back pain myogenic complaint of the percussion division players of the marching bands in Denpasar and Badung.

Key Words: Low Back Pain, Marching Band, Battery Percussion, VAS.
HUBUNGAN AKTIVITAS FISIK TERHADAP KEKUATAN GENGGAMAN DAN KECEPATAN BERJALAN PADA LANSIA DI KELURAHAN PANJER
Authors: Chattalia Vida Nanda , Juhanna Indira Vidiari , Nugraha Made Hendra Satria , Wahyuni Nila 
Published: June 2021

Pendahuluan: Penuaan menyebabkan perubahan struktur dalam tubuh manusia. Salah satunya adalah perubahan struktur otot sehingga menyebabkan penurunan kekuatan otot. Menurunnya kekuatan otot anggota gerak atas maupun bawah dapat mempengaruhi kemampuan fungsional seseorang karena terjadi penurunan kekuatan genggaman dan kecepatan berjalan. Memasuki masa lansia menyebabkan seseorang sulit untuk beradaptasi dengan lingkungan dan terlalu menutup diri dengan dunia luar. Padahal aktivitas fisik penting untuk dilakukan karena aktivitas fisik mampu meningkatkan kekuatan otot. Tujuan Penelitian: Mencari hubungan variabel aktivitas fisik terhadap kekuatan genggaman dan kecepatan berjalan pada lansia di Kelurahan Panjer. Metode: Penelitian menggunakan studi observasi analitik secara cross sectional, dilakukan di Panjer dari Maret 2019 – Mei 2019. Penelitian ini menggunakan subjek sebanyak 100 orang. Pengumpulan data dilakukan dengan mengukur aktivitas fisik menggunakan kuesioner Baecke Index, kekuatan genggaman menggunakan Hand-Grip Dynamometer dan pengukuran kecepatan berjalan dengan mengukur waktu berjalan pada lintasan sepanjang 4 meter. Hasil: Didapatkan p sebesar (p=0,000) untuk kekuatan genggaman dan (p=0,001) untuk kecepatan berjalan dari hasil uji chi-square. Uji hipotesis selanjutnya adalah korelasi kanonikal untuk menganalisis hubungan untuk semua variabel. Pada perhitungan analisis data, diperoleh hasil canonical loading sebesar 0,98531 untuk kekuatan genggaman, -0,69323 untuk kecepatan berjalan dan 1,00000 untuk aktivitas fisik sehingga semua hasil lebih tinggi dari nilai minimum 0,5. Kesimpulan: Berdasarkan hasil penelitian dan uji statistik tersebut maka dapat disimpulkan, (1) ada hubungan antara aktivitas fisik dengan kekuatan genggaman, (2) ada hubungan antara aktivitas fisik dengan kecepatan berjalan, dan (3) ada hubungan terhadap semua variabel.

Kata kunci : lansia, kekuatan genggaman, kecepatan berjalan, aktivitas fisik.
PERBANDINGAN KOMBINASI ABDOMINAL STRETCHING DAN CORE STRENGTHENING EXERCISE DENGAN KOMBINASI ABDOMINAL STRETCHING DAN PILATES EXERCISE DALAM MENURUNKAN INTENSITAS DISMENORE PRIMER
Authors: Purwitasari I A Md Dwi , Sundari Luh Putu Ratna , Lesmana Indra , Weta I Wayan , Wihandani Desak Made , Wulanyani Ni Made Swasti 
Published: June 2021

Setiap remaja putri akan melewati masa pubertas yang ditandai dengan terjadinya menstruasi. Pada saat fase menstruasi biasanya disertai rasa nyeri, keluhan ini disebut dengan dismenore. Nyeri yang dirasakan dapat menggangu aktivitas sehari-hari. Ada beberapa metode yang dapat diberikan untuk menurunkan nyeri yang dirasakan saat haid. Diantaranya adalah metode abdominal stretching, core strengthening, dan pilates exercise yang bertujuan untuk menurunkan nyeri dan meningkatkan kekuatan otot disekitar perut hingga panggul. Penelitian ini bertujuan untuk mengetahui mana yang lebih efektif antara metode abdominal stretching dan core strengthening excercise dibandingkan metode abdominal stretching dan pilates exercises dalam menurunkan intensitas dismenore primer. Penelitian ini menggunakan rancangan eksperimental dengan pre test and post test contol group design. Lokasi penelitian dilakukan di SMA Dwijendra Denpasar,Bali dengan jumlah sampel 28 orang yang memiliki kategori dismenore primer dengan derajat nyeri sedang hingga berat, dibagi menjadi 2 kelompok perlakuan. Kelompok I diberikan abdominal stretching dan core strengthening exercise, kelompok II diberikan abdominal stretching dan pilates exercises. Alat ukur yang digunakan dalam penelitian ini adalah Visual Analouge Scale (VAS). Sebaran data dalam penelitian ini menggunakan analisi Wilcoxon dan Man Whitney karena data tidak berdistribusi normal. Hasil dalam penelitian ini yaitu metode abdominal stretching dengan core strengthening exercise dapat menurunkan intensitas dismenore primer dengan nilai signifikan p = 0,001 dengan nilai median VAS 6 menjadi 4 metode abdominal stretching dengan pilates excercise dapat menurunkan intensitas dismenore primer dengan nilai signifikan p = 0,001 dengan nilai median VAS 6 menjadi 4. Antara kelompok I dan kelompok II, tidak didapat perbedaan pre test (P=0,178), post tes (P=0,173), dan perubahan (P=0,561) Kesimpulan dari penelitian ini adalah tidak ada perbedaan efektivitas antara metode abdominal stretching dengan core strengthening dan abdominal stretching dengan pilates exercises dalam menurunkan intensitas dismenore primer.
PENAMBAHAN TEKNIK ( PROPRIOCEPTIVE NEUROMUSCULAR FACILITATION) PNF PADA LATIHAN STANDAR FISIOTERAPI LEBIH MENINGKATKAN SKOR KEMAMPUAN FUNGSIONAL DIBANDINGKAN DENGAN PENAMBAHAN TEKNIK (PROGRESSIVE RESISTANCE EXERCISE) PRE PADA LATIHAN STANDAR FISIOTERAPI P
Authors: Permana Made Indra Prasetya , Adiputra Luh Made Indah Sri Handari , Sugijanto Sugijanto , Karmaya Nyoman Mangku , Tirtayasa Ketut , Satriyasa Bagus Komang 
Published: June 2021

Pendahuluan: Penurunan kemampuan fungsional pada pasca Total Knee Replacement (TKR) yakni gangguan pada lutut yang mengalami kekakuan akibat peradangan pasca operasi dan dengan pemberian latihan Progressive Resistance Exercise (PRE) hanya meningkatkan kekuatan otot tungkai namun belum mampu menstimulasi proprioceptive dalam membantu meningkatkan kemampuan fungsional. Tujuan Penelitian: untuk membuktikan penambahan teknik Prorioceptive Neuromuscular Facilitation (PNF) pada latihan standar fisioterapi lebih meningkatkan skor kemampuan fungsional dibandingkan penambahan Progressive Resistance Exercise (PRE) pada latihan standar fisioterapi pada pasien pasca operasi total knee replacement. Metode: Penelitian eksperimental dengan desain pre - post test grup. Jumlah sampel penelitian 20 orang dan terbagi ke dalam dua kelompok. Kelompok 1 mendapat perlakuan Progressive Resistance Exercise (PRE) dan latihan standar fisioterapi, sedangkan Kelompok 2 mendapat perlakuan Prorioceptive Neuromuscular Facilitation (PNF) dan latihan standar fisioterapi, pengukuran kemampuan fungsional dengan WOMAC Test pasca Total Knee Replacement (TKR). Hasil: Paired t-test pada ke dua kelompok dengan nilai signifikansi p = 0,001 (p < 0,05) dan hasil independent t-test pada ke dua kelompok dengan nilai signiikansi p = 0,001 (p<0,05) sehingga hasilnya pada ke dua kelompok terjadi peningkatan secara bermakna. Simpulan: Penambahan teknik PNF pada latihan standar fisioterapi lebih meningkatkan skor kemampuan fungsional dibandingkan dengan penambahan teknik PRE pada latihan standar fisioterapi pada pasien pasca operasi total knee replacement di Denpasar.

Kata Kunci : PNF, PRE, Latihan Standar Fisioterapi, Kemampuan Fungsional, TKR