bluuebunny/crossref_metadata_2025_split huggingface dataset:
Statins and Brain Health: Alzheimer’s Disease and Cerebrovascular Disease Biomarkers in Older Adults
Authors: Ramanan Vijay K. , Przybelski Scott A. , Graff-Radford Jonathan , Castillo Anna M. , Lowe Val J. , Mielke Michelle M. , Roberts Rosebud O. , Reid Robert I. , Knopman David S. , Jack Clifford R. , Petersen Ronald C. , Vemuri Prashanthi 
Published: August 2018

Background: Statins have been proposed to reduce the risk of Alzheimer’s disease (AD). Objective: Assess whether long-term statin use was associated with neuroimaging biomarkers of aging and dementia. Methods: Methods: We analyzed neuroimaging biomarkers in 1,160 individuals aged 65+ from the Mayo Clinic Study of Aging, a population-based prospective longitudinal study of cognitive aging. Results: Statin-treated (5+ years of therapy) individuals had greater burden of mid-and late-life cardiovascular disease ( p < 0.001) than statin-untreated (≤3 months) individuals. Lower fractional anisotropy in the genu of the corpus callosum, an early marker of cerebrovascular disease, was associated with long-term statin exposure ( p < 0.035). No significant associations were identified between long-term statin exposure and cerebral amyloid or tau burden, AD pattern neurodegeneration, or white matter hyperintensity burden. Conclusions: Long-term statin therapy was not associated with differences in AD biomarkers. Individuals with long-term statin exposure had worse white matter integrity in the genu of the corpus callosum, consistent with the coexistence of higher cerebrovascular risk factor burden in this group.
The Price of Stress: High Bedtime Salivary Cortisol Levels Are Associated with Brain Atrophy and Cognitive Decline in Stroke Survivors. Results from the TABASCO Prospective Cohort Study
Authors: Tene Oren , Hallevi Hen , Korczyn Amos D. , Shopin Ludmila , Molad Jeremy , Kirschbaum Clemens , Bornstein Natan M. , Shenhar-Tsarfaty Shani , Kliper Efrat , Auriel Eitan , Usher Sali , Stalder Tobias , Ben Assayag Einor 
Published: August 2018

Background and Objective: Previous studies suggest that excessive cortisol levels after stroke are associated with cognitive dysfunction. However, limited data exist regarding associations between post-stroke cortisol levels, brain abnormalities, genetic factors, and cognitive outcome. We sought to study these issues in a longitudinal stroke survivors cohort. Methods: Data from 182 cognitively intact ischemic stroke patients from the TABASCO study were available. Saliva cortisol levels (bedtime and post-awakening) and cognitive assessments were obtained on admission, and 6, 12, and 24 months thereafter. During hospitalization, patients underwent 3T MRI scans and APOE genotyping. Results: Higher bedtime cortisol levels immediately post-stroke were associated with larger neurological deficits ( p < 0.001), brain atrophy ( p = 0.025), worse white matter integrity ( p = 0.003), and worse cognitive results up to 24 months post-stroke. These findings remained significant when adjusted for age, gender, education, smoking, stroke severity, apolipoprotein E4 (ApoE4) status, and body mass index. ApoE4 negatively modified the relation between cortisol and memory. As a group, participants who presented with high admission bedtime cortisol levels continued to present relatively elevated bedtime levels across all examined time-points, and this group had inferior memory and executive functioning scores compared to the lower cortisol group 24 months post-stroke ( p = 0.05, p = 0.035, respectively). Post-awakening cortisol levels were not associated with neuroimaging findings or cognitive scores. Conclusions: High bedtime salivary cortisol levels post-stroke may provide information about dysregulation of diurnal HPA-axis activity under acute challenge conditions, and predict worse cognitive outcome. ApoE4 genotype might modify this association. These findings call for specific stress management interventions in stroke survivors.
Relationship Between Amyloid-β Positivity and Progression to Mild Cognitive Impairment or Dementia over 8 Years in Cognitively Normal Older Adults
Authors: Dang Christa , Harrington Karra D. , Lim Yen Ying , Ames David , Hassenstab Jason , Laws Simon M. , Yassi Nawaf , Hickey Martha , Rainey-Smith Stephanie , Robertson Joanne , Sohrabi Hamid R. , Salvado Olivier , Weinborn Michael , Villemagne Victor L. , Rowe Christopher C. , Masters Colin L. , Maruff Paul ,   for the AIBL Research Group
Published: August 2018

Background: Preclinical Alzheimer’s disease (AD) is defined by cerebral amyloid-β positivity (Aβ+) in cognitively normal (CN) older adults. Objective: To estimate the risk of progression to the symptomatic stages of AD due to PET Aβ+ and the extent that progression was influenced by other demographic, genetic, and clinical characteristics in a large prospective study. Methods: Fine-Gray subdistribution modeling was used to examine the risk of progression from CN to MCI/dementia due to Aβ+, APOE ɛ4 carriage, and their interaction in the Australian Imaging, Biomarkers and Lifestyle (AIBL) flagship study of aging CN cohort ( n = 599) over 8 years. Results: 17.7% Aβ+ and 8.1% Aβ–progressed over 8 years (OR: 2.43). Risk of progression for Aβ+ was 65–104% greater than Aβ–. Aβ+ APOE ɛ4 carriers were at 348% greater risk than all other participants. Significant risk factors of progression in Aβ+ were age (HR: 1.05), PET SUVR (HR: 2.49) and APOE ɛ4 carriage (HR: 2.63); only age was a significant risk factor in Aβ–(HR: 1.09). Aβ–progressors were not near the threshold for Aβ+. These relationships were not moderated by hypertension, diabetes, obesity, or stroke/TIA. Conclusion: Aβ+ is an important prognostic marker for progression from CN to MCI/dementia in older adults and APOE ɛ4 carriage provides further predictive value in the presence of Aβ+. These data suggest that Aβ-associated clinical progression is consistent with clinical-pathological models of AD, whereas progression in the absence of elevated Aβ deposition may be the result of neuropathological processes other than AD that accumulate with age.
Gastric lavage in babies born through meconium stained amniotic fluid in prevention of early feed intolerance: A randomized controlled trial
Authors: Yadav S.K. , Venkatnarayan K. , Adhikari K.M. , Sinha R. , Mathai S.S. 
Published: August 2018

OBJECTIVE: To evaluate the efficacy of gastric lavage (GL) in preventing feed intolerance in babies born through Meconium stained amniotic fluid (MSAF). STUDY DESIGN: In this randomized trial conducted at a tertiary care hospital, neonates born of MSAF after 34 weeks period of gestation requiring routine care were randomly allocated to GL with 10 ml/kg of normal saline. The control group did not receive GL. The subjects were monitored for first 24 hours in predefined time epochs. The primary outcome was incidence of feed intolerance which was defined as vomiting or abdominal distension more than 2 cm from baseline measure. Babies were also monitored for potential adverse events due to GL and total duration of hospital stay. RESULTS: Baseline parameters were comparable. The incidence of feed intolerance was not significant in the GL group [4.6% vs 9.2%; RR 0.92 (0.29–3)]. There were no adverse events secondary to GL. The duration of hospital stay was comparable between groups. CONCLUSION: GL in neonates born of MSAF does not reduce feed intolerance.
Features of serial cranial ultrasound detected neuropathology in very preterm infants
Authors: Petrova A. , Karatas M. , Mehta R. 
Published: August 2018

BACKGROUND: The purpose of this study was to identify the pattern and factors associated with changes in cranial ultrasound (CUS) -detected findings in infants born at or less than 28 weeks of gestation. METHODS: We compared readings of CUS performed at the end of the first week of life and at 4–5 weeks of age. Alteration of CUS findings was classified as: (i) unchanged, if no deviation was detected (Group 1); (ii) worsening, if there were new findings (Group 2); and (iii) improvement, if there was normalization or reduction in severity (Group 3). Descriptive statistics, multivariate controlled logistic regression, and kappa (k) statistics with 95% Confidence Interval (95% CI) were reported. RESULTS: Among 510 studied infants, 82.3% (95% CI 78.8–85.4) were in Group 1, 10.0% (95% CI 7.7–12.9) in Group 2, and 7.7% (95% CI 5.7–10.3) in Group 3. Overall agreement between the two scans was moderate (k 0.62; 95% CI 0.55–0.69). Worsening of CUS findings was associated with neonatal morbidities independently from gestational age and birth weight. The probability for worsening of CUS findings was higher in infants with an initial diagnosis of intraventricular hemorrhage (IVH) grade 2, than in those reported as no pathology/IVH grade 1 (Odds Ratio 5.79; 95% CI 2.42–13.91) or IVH grade 3–4 (Odds Ratio 3.81; 95% CI 1.10–13.21). CONCLUSIONS: In very preterm born infants, the initial CUS findings in combination with neonatal morbidities can help predict the brain lesions that are seen at the end of the first month of life and could be useful in their clinical management.
PENGARUH KELEMAHAN SISTEM PENGENDALIAN INTERNAL, KETIDAKPATUHAN PADA PERATURAN PERUNDANG-UNDANGAN DAN PENYELESAIAN KERUGIAN NEGARA TERHADAP OPINI BPK-RI ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA
Authors: Maabuat Justisia Sulastri , Morasa Jenny , Saerang David P. E. 
Published: August 2018

This study aimed to examine the effect of the internal controls weaknesses, non-compliance with the laws and regulations and the settlement of regional losses against granting BPK-RI audit opinion on LKPD in Indonesia. The sample in this study amounted to 230 LKPD 2014 throughout Indonesia and used multinominal logistic regression analysis. This study used secondary data which obtained by the Information and Communication Centre (PIK) BPK-RI. The results showed that the accounting controls and reporting system weaknesses (KSPAP), theimplementation system of the budget revenue and expenditure weaknesses, the non-compliance with laws and regulations that cause value of local losses influence the granting BPK-RI audit opinion. The internal control structure weaknesses, adherence to laws and regulations that lead to the potential loss of area, a lack of revenues and irregularities in the administration and the settlement of regional losses do not affect granting BPK-RI audit opinion on LKPD. Keywords: The internal control system weaknesses, non-compliance with the laws and regulations, the settlement of regional losses, BPK-RI audit opinion, LKPD
ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAH TERHADAP ASET TETAP PEMERINTAH DAERAH KABUPATEN BOLAANG MONGONDOW
Authors: Lauma Enda Baisida , Morasa Jenny , Kalangi Lintje 
Published: August 2018

Government Accounting Standard have changed from Cash Basis is to comply with the Government Regulation number 24 2005s to Government Regulation number 71 2010s. Requirement to implemented Accrual basis SAP by the Local Government was start in the Local Government Financial Statement for the year ended on December 2015s. The District Government of Bolaang Mongondow, before implemented accrual basis PP 71/2010 always received non-WTP opinion, because of asset problems. The objective of the research is to analyze the implementation of Government Accounting Standard to Fix Asset on the District Government of Bolaang Mongondow. The result of research indicate that although the District Government of Bolaang Mongondow has implemented the SAP based on accrual basis on this fix assets based on regulation (PP 71/2010) at Local Government Financial Statement Budget Year 2015s, it is found that financial statement still have constraints such differences in recording those assets between accounting division and assets division. In addition, there is non-current asset which do not master by SKPD, there is no information regarding existing assets, and some assets are also not clearly described. Those constraints have caused to gain Qualified Opinion of LKPD 2015s as audited by BPK. Keywords : Implementation, Governmental Accounting Standard, Fix Asset.
FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA INSPEKTORAT PROVINSI SULAWESI UTARA
Authors: Turangan Grace M. , Karamoy Herman , Tinangon Jantje J. 
Published: August 2018

The purpose of this research is to examine the effect of the competence, experience, independence, objectivity, integrity and motivation auditor in North Sulawesi Provincial Inspectorate to audit quality. The study population was all auditors in Inspectorate of North Sulawesi province with a total sample of 60 auditors working in the Inspectorate of North Sulawesi province. The sampling technique used purposive approach / judgment sampling. The results of multiple regression analysis explains that the quality of the audit which is owned by the Inspectorate of North Sulawesi associated positively or direction of the competence, experience, independence, objectivity, integrity and motivation. the results of the study to simultaneously show that variables, Competence, experience, independence, objectivity, integrity and motivation together significantly influence the variable quality of the audit. While in partial competence, experience and independence not significant effect on audit quality otherwise variable objectivity, integrity and motivation have a significant effect on audit quality. The correlation coefficient (R) of 0.803 indicates that the relationship between competence, experience, independence, objectivity, integrity and motivation have a relationship (correlation) is very strong on audit quality, as it approaches a value of 1. The value of adjusted R2 as the coefficient of determination is 0.605, which means improvement of audit quality by 60.5% influenced by competence, experience, independence, objectivity, integrity and motivation, while the remaining 39.5% is influenced by other factors outside the research or explained by other variables not included in this study. Key Words : Audit quality, competence, experience, independence, objectivity, integrity and motivation.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, TEKNOLOGI INFORMASI, REVIU LAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH PROVINSI SULAWESI UTARA
Authors: Kalumata Merlyn C. T. , Ilat Ventje , Warongan Jessy D. L. 
Published: August 2018

This study aims to examine the effect of human resources competence, information technology, review of financial statement and internal control system on the quality of financial statement in Government of North Sulawesi. The variables in this study consist of independent variable :human resources competence (X1), information technology (X2), review of financial statement (X3) and internal control system (X4).On the other hand, the dependent variable is the quality of financial statement (Y). Data were analyzed by multiple linear regression analysis (multiple regression). The results indicate that human resources competence, information technology, review of financial statement and internal control system simultaneously have a significant influence on the quality of financial statement. The value of the coefficient of determination shows that human resources competence, information technology, review of financial statement and internal control system simultaneously contribute to the quality of financial statement.R2 is 71.3%, it means those dependent variables affect the quality of financial statement by 71.3%. While the remaining of 28.7% is influenced by other variables which are excluded within this research. Partial test results show that information technology, review of financial statement and internal control system have a significant impact on the quality of financial statement. Human resources competence has no significant impact on the quality of financial statement. Keywords : quality of financial statement, human resources competence, information technology, review of financial statement, internal control system
ANALYSIS OF INTERNAL CONTROL OF FIXED ASSETS IN PT. LUMBUNG BERKAT INDONESIA
Authors: Makaluas Jesella Lourina , Pontoh Winston 
Published: August 2018

The presence of an internal control system of fixed assets that will assist management in supervising, monitors costs incurred when fixed assets are acquired until property, plant, and equipment are released. Adding or extending the useful life of fixed assets and assisting in increasing the operational contribution and productive capacity of the company's fixed assets maintain security, check the accuracy and correctness of data from the company's fixed assets. This study aims to determine the implementation of the structure of Internal Controls of Fixed Assets conducted in PT Lumbung Berkat Indonesia which is a type of construction company. The analysis method used is descriptive method. Data type is qualitative data with secondary data source. The result of the research shows that internal control in PT Lumbung Berkat Indonesia has not been effective yet. This is seen from the lack of separation of duties and responsibilities between the finance and accounting departments, the absence of an audit committee, never conducting tests and measurements on fixed assets. Any decision relating to fixed assets shall first be authorized by the President Director, but the company never conducts physical property checks and matching with fixed assets records. There is also no expenditure on capital and revenues. Depreciation method used is straight line depreciation and implemented continuously every year. However, the list of fixed assets of the company has not been up to date since the company only attaches fixed assets in the form of buildings and vehicles in the project (excluding vehicles and inventory in the office).Keywords: Internal Control, Fixed Assets.
PENGARUH RESPON PERUSAHAAN DALAM INVESTASI TEKNOLOGI INFORMASI TERHADAP KINERJA PERUSAHAAN FINANCE DI MANADO
Authors: Dajoh Imelda Anggereiny , Wokas Heince 
Published: August 2018

Financing companies are companies that provide or lend funds to consumers for the purchase of goods - goods such as vehicles, machinery, tools - and other heavy equipment - Other items purchased with a guarantee. Information technology investment is one of the company's assets that could improve the performance of the company in order to achieve company goals. Where technology is defined as the development and application of combining resources and knowledge that can help people solve the problem, while the information is a very important resource as a staple in maintaining the continuity of the company. So the information technology communication lines that carry data, voice and video that have been processed, so it is useful to take a decision that has meaning and is useful to achieve certain goals. Object of this study is a company - a finance company that is in Manado. Study authors are conducting the research is that information technology investments made by finance companies can improve the performance of the company. Based on the research results obtained by a simple linear regression equation between the value of information technology on performance is Y = 0.987 X + ε. This equation gives the sense that if the investment company's response to Information Technology ( IT ) increases 1 unit, then the performance of the company will increase by 0.987 units .. If the value of β which is the correlation coefficient of the variable response to the company's IT investment ( X ) of 0.987 means that if the response to the company's IT investment increase by 1 unit then the performance of the company will increase by 0.987 unitsKeywords : system information, technology information investment, performance, finance company.
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITASNYA TERHADAP TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DI PEMERINTAHAN KABUPATEN KEPULAUAN TALAUD
Authors: Poae Dedy Aries , Saerang David P. E 
Published: August 2018

At the time of onset of regional autonomy in the hope that emerges is more independent local governments in the implementation of government activities and conduct development in their respective areas. Government Regulation Number 24 of 2005 Government Accounting Standards neighbor besides achieving good governance is also the answer to anticipation the financial reporting guidelines that can be generally accepted.The research was conducted at the head and the staff involved in the process of financial management in the Government District Talaud Islands. This study aimed to determine the effect of financial statement presentation and accessibility to transparency and accountability in government financial management goverment Talaud Islands.Data analysis method used is the method of multiple linear regression, descriptive statistics test, test validity and reliability testing, test assumptions of classical, hypothesis testing ( F test and t test ) , the coefficient of determination ( R ² ) . To complete the overall data analysis used SPSS 20.0 software.The results show the financial statement presentation and accessibility significantly affect the transparency and accountability of financial management. It can be seen from the equation Y = 5,425 + + 0.579X1 0.094X2. Of multiple linear regression equation shows that the financial statement presentation and accessibility positive effect on transparency and accountability in the management of the financial statements. The correlation coefficient ( R ) obtained for 65.3% and the coeffi cient of determination ( R ² ) of 42.7% and the remaining 57.3% or other variables not examined in this study. Results of hypothesis testing ( F test ) showed a significance value of 0.000 at the significant level α = 0.05 level test results mean F states H0 rejected Ha accepted. And ( t test ) showed for the variable X1 ( Regions Financial Statements ) significant value for 0000 with a significant level of α = 0.05 then H0 is rejected means-Ha is accepted, it means the area of financial statement presentation variables significantly affect the transparency and accountability of financial management. For the variable X2 ( Aksesibilitan Regional Financial Statements ) significant value of 0.526 with a significant level of α = 0.05 then H0 is accepted means Ha rejected, meaning that the variable with Regional Financial Statements do not significantly affect the Transparency and Accountability of Financial Management.