bluuebunny/crossref_metadata_2025_split huggingface dataset:
LEGAL ACCOUNTABILITY OF PUBLIC ACCOUNTANTS IN THE FINANCIAL STATEMENT BASED ON INDONESIA'S LEGAL SYSTEM
Authors: Sirait Raja , Warka Made , Nasution Krisnadi , Yudianto Otto 
Published: June 2019

<p>The purpose of this study is to examine further regarding the legal accountability of the public accountants on financial statements in the Indonesian legal system. This research is important to conduct due to the public accounting profession that has a significant role to express opinions about fairness in all material matters, financial position, results of operations, changes in equity, and cash flows in accordance with general accounting principles accepted in Indonesia. In other words, the responsibility of public accountants is to express opinions on financial statements. Public accountants are responsible for planning and carrying out audits in order to obtain adequate assurance about whether the financial statements are free from material misstatement, whether caused by errors or fraud. Financial statements are the responsibility of management, and the public accounting profession cannot just be punished. This research is a normative legal research. The data used is secondary data consisting of primary legal materials, secondary legal materials and tertiary legal materials. The data collection techniques use literature study, while data validation techniques use source criticism. The data is analyzed by using legal interpretation methods to obtain answers to the questions examined. The results show that a public accountant can have criminal and civil liability in carrying out the duties when publishing a company's financial statements.</p><p> </p><p> </p>
Limitations for Compositional Modeling in Vaca Muerta Numerical Simulation
Authors: Feder Judy 
Published: June 2019

This article, written by JPT Technology Editor Judy Feder, contains highlights of paper SPE 191822, “Vaca Muerta Numerical Simulation: A Warning in Compositional Modeling,” by Sergio Bosco, Mariano Suarez, SPE, and Elisabet Savoy, SPE, YPF, prepared for the 2018 SPE Argentina Exploration and Production of Unconventional Resources Symposium, Neuquén, Argentina, 14–16 August. The paper has not been peer reviewed.
Vaca Muerta formation fluids run from medium black oils to very dry gas, according to source-rock maturity. High-shrinkage volatile oil and very rich gas condensate are found and compositional variation is areally continuous. Despite this huge difference in fluid nature, where saturation pressures are present, more than 200 kg/cm2 undersaturation is reported. Because of the complex dependence of fluid behavior with composition for near-critical gas condensate and volatile oil, the use of compositional modeling is mandatory. Cubic equations of state (CEOS) are the only types implemented until now in commercially available compositional numerical simulators. In this paper, the authors show the limitation of CEOS for modeling reservoir behavior of liquid-phase black and volatile oil in highly undersaturated reservoirs.
Introduction
The Vaca Muerta shale, located in the Neuquén Basin, Argentina, ranks among the top shale oil and gas resources in the world. It is characterized by its areal extent, high gross thickness, and high organic content. The first well was drilled and completed in 2010 and despite more than 650 wells to date, Vaca Muerta shale history is relatively recent compared with other known shale plays.
Source-rock thermal maturity seems to be the main driver for fluid distribution, running from dry gas in very mature zones, progressing through gas condensate and volatile oil, to black oils of less than 100 m3/m3 gas/oil ratio (GOR) in immature zones.
Production forecasts on new wells are based primarily on the history of geographically close wells, but forecasts for new zones involve numerical simulation of regionally distributed properties, including reservoir-fluid characteristics. The original aim of the work described in this paper was the equation of state (EOS) description of the pressure/volume/temperature (PVT) properties of fluids in known zones, to use in extrapolation to those zones where information is sparse. The models and work flows described in papers SPE 177058 and URTeC 2436107 were the starting point for this paper; in those earlier works, the authors aimed to extend the work flow into more complex fluids.
An extensive EOS fitting program was launched. Surface and subsurface samples were taken for fluid characterization and PVT tests were performed for each. All presented, at least, 200 kg/cm2 of undersaturation (Fig. 1).
Technology Focus: Unconventional Resources (July 2019)
Authors: Chipperfield Simon 
Published: June 2019

Technology Focus
The charge of a JPT Technology Focus reviewer is not only to select the best SPE papers encountered over the past year but also to identify potential ways in which these papers, and the technology contained therein, can assist the growth of industry professionals. While all of JPT’s feature topics are of great importance to the industry, the technical attention and economic importance attached to unconventional plays in recent years stresses a need for appropriately unconventional thinking. For this year’s feature, the selected papers provide innovative work flows that assist in determining productivity, reduce the effect of uncertainty conditions, and spark rejuvenation.
The first of these, paper SPE 190860, emphasizes the importance of an effective lateral-landing strategy in enhancing long-term reservoir productivity and provides a work flow that uses a suite of integrated data to achieve consistent results that can aid in field management and ultimate recovery estimates.
Paper SPE 191272 uses a case study from the Vaca Muerta Shale in Argentina to demonstrate the efficacy of a work flow that uses a simulation-based approach combined with high-speed computing to improve investor confidence. The authors stress in particular the need to characterize the correct variables and to establish the range of their uncertainty.
Finally, paper SPE 191457 introduces an integrated work flow that couples geomechanical effects and reservoir-simulation modeling in the effort to rejuvenate unconventional plays, stressing interpretation of the variables that can affect the development of the simulated reservoir volume.
These three innovative papers represent, as always, the skill and vision of industry professionals like yourself as we continue to learn from, and add to, the body of technical knowledge that SPE represents. I hope that you enjoy the papers.
Recommended additional reading at OnePetro: www.onepetro.org .
SPE 191923 Alleviating the Solids Issue in Surat Basin in Coal-Seam-Gas Wells by Daniel Kalinin, Schlumberger, et al.
SPE 192010 Optimizing Horizontal Coal-Seam-Gas Wells by Combining Reservoir Simulation and Transient Well Modeling by Turaj Nuralishahi, APLNG, et al.
SPE 192694 First Global Successful Large-Diameter Pressurized Coring Application Using High-Performance Water-Based Mud: Kuwait Case History by Robin Stewart, Halliburton, et al.
Differential Determinants of Patent Ductus Arteriosus Outcomes for Prematurity of Varying Birth Body Weight
Authors: Lin I-Chun , Liu Hsi-Yun , Chen Chih-Cheng , Lai Yun-Ju , Huang Eng-Yen , Tsai Ching-Chang , Hsu Te-Yao 
Published: June 2019

Abstract
Background

Patent ductus arteriosus (PDA) remains critically encountered every day for pediatricians and neonatologists along with the medical progress in prematurity neonatal care. In this study, we aimed to stratify premature neonates by their initial postnatal 24-hour clinical characteristics and maternal and gestational histories to early predict the risk of PDA at unfavorable treatment responses.

Methods

A retrospective analysis was conducted on preterm newborns who were consecutively admitted to a pediatric-neonatal-intensive-care-unit from 2008 to 2013 except some exclusion criteria. Data relating to birth histories, maternal histories, and clinical data from the first 24 hour of life were collected and analyzed according to three types of PDA outcomes—non-treated, medically-responded, and surgically-ligated PDA. Univariate analysis was performed using Mann-Whitney U test and Chi-square test or Fisher’s exact test. Multivariate analysis was performed using multinomial logistic regression to determine the independent risk factors for the PDA outcome.

Results

This study involved 682 preterm infants, composed of 352 male and 330 female neonates with median gestational age of 31 (interquartile, IQR: 28–34) week and BBW of 1360 (IQR: 1085–1861) g. Inclusively, 83% of PDAs in prematurity did not need any medical or surgical treatment, 8.8% of PDA medically responded and 7.9% needed surgical ligation. All subjects were further sub-grouped according to birth body weight (BBW) owing to significant differences in clinical characteristics and the rate of surgically-ligated PDA between neonates with BBW less than 1500 g (as the very low birth weight, VLBW group) and those with BBW greater or equal to 1500 g (as the non-VLBW group). The VLBW group had a significantly higher percentage of surgically-ligated PDA. For the VLBW group, the amount of first 24-hour intravenous fluid per kilogram, surfactant use and gynecological disorder were independent factors in predicting PDA outcomes. For the non-VLBW group, placenta previa, parity, BBW and intrauterine growth retardation were independent factors.

Conclusions

Neonatal care should be meticulously personalized according to their BBW. The first 24-hour perinatal factors, maternal and gestational history plays differential importance on PDA treatment outcome based on BBW.
Maternal complication related to instrumental vaginal delivery and its associated factors among mothers who gave birth at Felege Hiwot comprehensive specialized hospital, Northwest Ethiopia. Institutional based retrospective cross-sectional study
Authors: zewudie shimeles biru , sewyew Dagne Addisu , limenh Simachew kassa , bante Simachew animen 
Published: June 2019

Abstract
Abstract
Objective: the aim of the study was to assess the proportion of maternal complication related to instrumental vaginal delivery and its associated factors among mothers who gave birth in Felege Hiwot comprehensive specialized hospital, northwest Ethiopia.
Results: Records of 406 mothers managed with instrumental vaginal delivery were reviewed and 97% of reviewed card had complete documentation. The proportion of maternal complications due instrumental vaginal delivery was found to be 12.1%. A mother who had an episiotomy [AOR=0.14, 95%CI=0.07-0.3], Forceps assisted vaginal delivery [AOR=3.4, 95%CI=1.08-10.67] and primiparity [AOR=3.5, 95%CI=1.26-9.98] were found to be associated with maternal complications related to instrumental vaginal delivery.
Keywords: maternal complication, instrumental delivery, Felege hiwot, Bahir Dar
Challenges With Study Procedure Fidelity When Conducting Household Survey: Reports From The Field
Authors: Folayan Morenike , Alade Michael A , Ozeigbe Elizabeth O 
Published: June 2019

Abstract
Objectives

The aim of the study was to identify reasons for protocol deviations during conduct of large epidemiological surveys despite conducting trainings, validating clinicians and providing field supervisory support. Enquiries focused on breeches with recruitment procedures, privacy, confidentiality and obtaining informed consent. The case study was a household survey conducted in Ile-Ife, Nigeria.

Results

The study highlights that inspite of adequate training of field workers, providing supervisory support and conducting validation exercises, protocol deviation still occur. Measures to improve internal research validity during the conduct of surveys can minimise but not eliminate protocol deviations. Individual related factors increase the risk for protocol deviation when faced with environmental factors that promotes such breech. Individual factors that increases the risk for breeching research protocols include personal bias against adherence to elements of the protocols, and pressure to meet personal recruitment targets to maximise remunerations. These pressures increase the risk of breeching study participants’ recruitment process. Environmental pressures that promote protocol deviations include low research literacy that makes study participants take issues of non-consenting and privacy lightly. The use of electronic data collection methods enhances data security. Participants consistently recommended improved field supervision to reduce the risk for protocol violation.
Determinants of failed oxytocin induction among women who gave birth at referral hospitals of Amhara region, Ethiopia, 2018: A case control study
Authors: Melkie Abenezer , Ewunetu Mesafint , Asmer Simegnew , Mekie Maru , Dagnew Enyew 
Published: June 2019

Abstract
Abstract

Objective: This study was aimed to identify determinants of failed oxytocin induction among women who gave birth at referral hospitals of Amhara Region, Ethiopia. Unmatched case control study design was employed among 336 women who had oxytocin induction with 2:1 control to case ratio.
Results: A total of 336 women were participated in the study giving a response rate of 100% for both cases and controls. The odds of having failed induction were found to be 11.77 times higher among women who had intermediate bishop (AOR=11.77(5.19, 26.71)) compared with counterparts. Likewise, the odds of having failed induction were found to be higher (AOR=6.24, 95%, CI: (3.32, 11.73)), (AOR=2.47, 95%, CI: (1.31, 4.68)), and (AOR=2.16, 95%, CI :( 1.13, 4.16)) among women who are primiparous, those who had emergency oxytocin induction, and women with age ≤30 years respectively. Cervical status shall be seen with care prior to oxytocin induction and repining shall be considered to have better outcome.
Keywords: Induction of labor, failed induction, Bishop score, Ethiopia
Sporting programs for inactive population groups: factors influencing their long-term sustainability in the organized sports setting
Authors: Ooms Linda , Kruijsbergen Mette van , Collard Dorine , Leemrijse Chantal , Veenhof Cindy 
Published: June 2019

Abstract
Background

The organized sports sector has received increased interest as a setting to stimulate physical activity among inactive target groups. To reach many inactive people and to obtain population health benefits, it is important that effective sporting programs are sustained over a long period of time. This study identified the factors influencing the long-term sustainability of these kind of sporting programs located within local sports clubs.

Methods

Fourteen sporting programs in the Netherlands aimed at increasing physical activity levels of inactive population groups and funded within the National Action Plan for Sport and Exercise (NAPSE) were the focus of this study. The programs were developed by ten National Sports Federations (NSFs) and implemented by different sports clubs in the Netherlands within a three-year funded implementation period (2008-2011). This research consisted of face-to-face interviews with the program coordinators of the NSFs (n=14) and telephone interviews with representatives of sports clubs that provided the programs (n=17 continued the program, n=11 discontinued the program) six and a half years after the funding period ended (November 2017-March 2018). A sustainability framework with five pre-specified main themes (i.e. program design, implementation, trainer/coach, organizational setting, broader community environment) guided data collection and (deductive) thematic analysis.

Results

Ten of the fourteen NAPSE funded sporting programs were sustained at the level of the NSFs. Most factors facilitating (+) and impeding (-) the long-term sustainability of the programs were mentioned by both NSFs and sports clubs, like program adaptation (+) and a lack of program financing (-). Program evaluation (+) and high program costs (-) were examples of factors that were more important to NSFs, while factors related to human resources (e.g. lack of volunteers (-)) or the sports club nature (e.g. social aspect in program design (+)) were more important to sports clubs. The factors were summarized in the form of a checklist.

Conclusions

This study adds to the knowledge base concerning the long-term sustainability of sporting programs aimed at inactive people in the organized sport setting. The results can be used to develop strategies to promote long-term sustainability of these kind of programs and inform funding guidelines.
The roles of metabolic pathways in maintaining primary dormancy of Pinus koraiensis seeds
Authors: Song Yuan , Zhu Jiaojun 
Published: June 2019

Abstract
Background

Korean pine seeds have primary dormancy following dispersal, leading to poor seed germination and seedling establishment. Metabolic homeostasis determines whether the seeds are dormant or non-dormant. However, the specific metabolic pathways that maintain the primary dormancy of pine seeds are poorly understood.

Results

Metabolic analysis was employed on the embryos of PDRS (primary dormancy released seeds) and PDS (primary dormant seeds) on days 0, 5 and 11 after incubation under a germination-inductive temperature. A larger metabolic switch occurred in PDRS embryos from days 0 to 11. Sixty-six metabolites were significantly changed from days 0 to 5, 83% of which (including most sugars, organic acids and amino acids) increased, which appear to reflect biosynthetic metabolism processes are initiated. Seventy-six metabolites showed distinct variations from days 5 to 11, 74% of which (including most organic acids and almost all amino acids) reduced substantially. Most pronounced one was a major 409-, 75-, 58- and 41-fold reduce in the respective levels of fructose 6-phosphate, inositol-3-phosphate, 3-phosphoglyceric and D-glucose-6-phosphate, which appear to reflect the glycolysis and tricarboxylic acid (TCA) cycle are strongly slowed down. The majority of the metabolites in PDS embryos displayed a relatively larger alteration only during from days 0 to 5. Although 69% of metabolites increased from days 0 to 5, their levels were still lower compared with PDRS embryos. Furthermore, most metabolites were not further accumulated from days 5 to 11. Unlike PDRS embryos, almost all amino acids in PDS embryos did not exhibit a substantial decrease from days 5 to 11. Also, there was not a major decrease in the levels of metabolites involved mainly in glycolysis and TCA cycle, while some intermediates even increased.

Conclusions

The attenuated biosynthetic metabolism processes, the lower utilization rate of amino acids and the higher operation rate of glycolysis and TCA in embryos maintain primary dormancy.
Comparative metabolomic analysis reveals the variations in taxoids and flavonoids among three Taxus species
Authors: Zhou Ting , Luo Xiujun , Zhang Chengchao , Xu Xinyun , Yu Chunna , Jiang Zhifang , Zhang Lei , Yuan Huwei , Zheng Bingsong , Shen Chenjia 
Published: June 2019

Abstract
Background

Trees of the genus Taxus are highly valuable medicinal plants with multiple pharmacological effects on various cancer treatments. Paclitaxel from Taxus trees is an efficient and widely used anticancer drug, however, the accumulation of taxoids and other active ingredients can vary greatly among Taxus species. In our study, the metabolomes of three Taxus species have been investigated.

Results

A total of 2,246 metabolites assigning to various primary and secondary metabolic pathways were identified using a untargeted approach. Analysis of differential accumulated metabolites identified 358 T. media-, 220 T. cuspidata-, and 169 T. mairei-specific accumulated metabolites, respectively. By searching the metabolite pool, 7 MEP pathway precursors, 11 intermediates, side chain products and derivatives of paclitaxel, and paclitaxel itself were detected. Most precursors, initiated intermediates were highly accumulated in T. mairei, and most intermediate products approaching the end point of taxol biosynthesis pathway were primarily accumulated in T. cuspidata and T. media. Our data suggested that there were higher-efficiency pathways to paclitaxel in T. cuspidata and T. media compared with in T. mairei. As an important class of active ingredients in Taxus trees, a majority of flavonoids were predominantly accumulated in T. mairei rather than T. media and T. cuspidata. The variations in several selected taxoids and flavonoids were confirmed using a targeted approach.

Conclusions

Systematic correlativity analysis identifies a number of metabolites associated with paclitaxel biosynthesis, suggesting a potential negative correlation between flavonoid metabolism and taxoid accumulation. Investigation of the variations in taxoids and other active ingredients will provide us a deeper understanding of the interspecific differential accumulation of taxoids and an opportunity to accelerate the highest-yielding species breeding and resource utilization.
Cloning and Functional Analysis of the FAD2 Gene Family from Desert Shrub Artemisia sphaerocephala
Authors: Miao Xiumei , zhang lijing , Hu Xiaowei , Nan Shuzhen , Chen Xiaolong , Fu Hua 
Published: June 2019

Abstract
Background: Linoleic acid is an important polyunsaturated fatty acid, required for all eukaryotes. Microsomal delta-12 (Δ12) oleate desaturase (FAD2) is a key enzyme for linoleic acid biosynthesis. Desert shrub Artemisia sphaerocephala is rich in linoleic acid, it has a large FAD2 gene family with twenty-six members. The objective of this work is to study the difference and potentially functionality of AsFAD2 family members.
Results: Full-length cDNAs of twenty-one AsFAD2 genes were obtained from A. sphaerocephala. The putative polypeptides encoded by AsFAD2 family genes showed a high level of sequence similarity and were relatively conserved during evolution. The motif composition was relatively conservative. Quantitative real-time PCR analysis revealed that the AsFAD2-1 gene was strongly expressed in developing seeds, which may be closely associated with the high accumulating ability of linoleic acid in A. sphaerocephala seeds. Although different AsFAD2 family members showed diverse response to salt stress, the overall mRNA levels of the AsFAD2 family genes was stable, suggesting that the AsFAD2 family may play an important role in the adaptation of A. sphaerocephala to the harsh desert environment. Transient expression of AsFAD2 genes in the Nicotiana benthamiana leaves revealed that the encoded proteins were all located in the endoplasmic reticulum. Heterologous expression in Saccharomyces cerevisiae suggested that only three AsFAD2 enzymes, AsFAD2-1, -10, and -23, were Δ12 oleate desaturases, which could convert oleic acid to linoleic acid, whereas AsFAD2-1 and AsFAD2-10 could also produce palmitolinoleic acid.
Conclusions: This research reported the cloning, expression studies, subcellular localization and functional identification of the large AsFAD2 gene family. These results should be helpful in understanding of fatty acid biosynthesis in A. sphaerocephala, and can be applied in the study of plant fatty acids traits.