bluuebunny/crossref_metadata_2025_split huggingface dataset:
FINANCIAL STATEMENT FRAUD A SYSTEMATIC LITERATURE REVIEW
Authors: Rahman Erpi , Setiawan Amelia , Djajadikerta Hamfri 
Published: October 2024

<p>Pentingnya budaya kejujuran dan integritas perusahaan serta cara menciptakannya melalui proses konsisten dan berkelanjutan. Artikel ini mengkaji teori seperti Fraud Hexagon, Fraud Pentagon, dan Fraud Triangle digunakan mencegah dan mendeteksi kecurangan laporan keuangan. Tantangan adopsi Kode Tata Kelola Perusahaan dari negara maju dalam konteks unik Malaysia, yang dapat memicu kecurangan laporan keuangan. Teori keagenan menjelaskan hubungan antara pemegang saham dan manajemen sebagai agen, di mana konflik kepentingan dapat memicu tindakan curang. Auditor berperan mengurangi konflik kepentingan dan memastikan kewajaran laporan keuangan. Penelitian ini menggunakan metode PRISMA analisis sistematis terhadap artikel terkait kecurangan laporan keuangan diterbitkan 10 tahun terakhir, dengan data kuantitatif dan kualitatif. Analisis menggunakan Fraud Pentagon dapat membantu mendeteksi kecurangan laporan keuangan dengan melihat tekanan, kesempatan, rasionalisasi, kemampuan, dan arogansi. Perputaran auditor mempengaruhi risiko kecurangan laporan keuangan karena pengawasan internal yang kurang memadai. Pendekatan gabungan audit dan analitik digital direkomendasikan mencegah terjadinya fraud. Tata kelola dalam pencegahan fraud mencakup sistem pengendalian internal, manajemen risiko kecurangan preventif, dan penggunaan forensik digital. Artikel ini menyoroti pentingnya direktur independen, latar belakang keuangan direktur, dominasi manajemen dalam dewan, dan efektivitas komite audit dalam mendeteksi kecurangan. Pengaruh remunerasi direktur, ukuran firma audit, dan outsourcing audit internal terhadap kemungkinan terjadinya kecurangan laporan keuangan.</p>
Biofertilizer based on <i>Agrobacterium </i>as a key to food security
Authors: Avetisova Gayane , Melkonyan Lusine , Ghochikyan Vahe , Tsarukyan Gevorg , Toplaghaltsya Anna , Karapetyan Zhaneta , Keleshyan Susanna 
Published: October 2024

Background: The concept of food security is contingent upon the fulfillment of two fundamental requirements: physiological and socioeconomic. The former comprises providing sustenance that is both safeguarded and enhanced in line with people’s nutritional needs and priorities, whereas the latter includes the mechanisms by which these needs are supplied. The objective is to ensure a state of robust and healthy well-being. As a sustainable solution, biofertilizers play a pivotal role in addressing the challenges of food security. Biofertilizers represent a cost-effective and environmentally friendly solution, with the potential to enhance soil productivity through nitrogen fixation. They also enhance crop yield by increasing the concentration of nutrients. Access to functional foods derived from biofertilizer-enhanced yields may contribute to improved dietary diversification and overall well-being.
Objective: The objective is to isolate and screen the most active nitrogen-fixing bacterium as a basis to a new biofertilizer.
Methods: The isolation of nitrogen-fixing bacteria was conducted using the soil sowing technique. The selection of nitrogen-fixing bacteria was based on their morphophysiological characteristics. Bacterial growth was evaluated by viable cell count. Cultivation of the selected bacterium occurred in both flasks (on a shaker) and a bioreactor to compare growth conditions. The stimulatory effect of the selected bacterium on seed germination was assessed based on the final germination rate. The selected bacterium identified through molecular taxonomy.
Results: A total of 100 pure cultures were isolated, from which nitrogen-fixing bacteria were selected. The cultivation conditions for these bacteria were optimized regarding pH, temperature and process duration in a flask on a shaker. Strain NB4 exhibited the most favorable development under optimal settings. Additionally, cultivation parameters for this strain were optimized in a laboratory bioreactor. Notably, a bacterial liquid culture water solution comprising 1.5% strain NB4 facilitated complete germination of wheat (Triticum aestivum L.), seeds and produced high-quality sprouts. The 16S rRNA gene sequence of strain NB4 was submitted to the GenBank database under accession number MT670424.1, identifying it as Agrobacterium Pusense RP 1.
Conclusion: This research aimed to develop an effective biofertilizer to tackle the pressing issue of food security. The project’s cornerstone was Agrobacterium pusense RP 1, nitrogen-fixing strain isolated and identified through rigorous research.
Keywords: Isolation and identification of nitrogen-fixing bacteria, cultivation in bioreactor, germination of wheat seeds, Agrobacterium pusense.
STRATEGI POLA ASUH ORANG TUA DALAM MENGEMBANGKAN ASPEK SPIRITUAL DAN SOSIAL PADA ANAK USIA DINI
Authors: Mushab Al Umairi  , Putri Sukma Nabila  , Aura Ayu Devani  , Unzillatur Rochma Irfah Zaidah  
Published: October 2024

Pada penelitian ini akan dibahas aspek perkembangan anak yaitu aspek mental dan sosial. Tujuan dari penelitian ini adalah untuk mendeskripsikan dan memahami pola asuh orang tua dalam membesarkan anaknya dalam perkembangan aspek mental dan sosial. Penelitian ini menggunakan pendekatan kualitatif. Metode yang digunakan dalam penelitian ini adalah penelitian fenomenologi, dan sumber data diperoleh melalui wawancara, observasi, dan dokumentasi. Subyek penelitian ini adalah orang tua dan anak asal Desa Jetak Kecamatan Pasilan Kabupaten Lamongan. Hasil penelitian ini adalah strategi pola asuh demokratis yang diterapkan oleh orang tua dengan menciptakan anak yang jujur, berani dalam berpendapat, belajar mengemban amanah yang telah di berikan, selalu mengutamakan kegiatan sholat serta anak melakukan kegiatan bermain dengan suka cita dan berada di kegiatan yang positif, hal itu merupakan fondasi yang perlu dibangun sejak usia dini, agar saat dewasa tumbuh menjadi seorang yang berpendirian teguh, beretika baik, jiwa sosial yang tinggi serta bertaqwa kepada Tuhannya.
PENGARUH MEDIA COUNTING CATERPILLAR TERHADAP KEMAMPUAN MENGENAL KONSEP BILANGAN PADA ANAK USIA DINI
Authors: Fatrurani Nurinda , Syam’iyah  , Arif Nursihah  
Published: October 2024

Penelitian ini bertujuan untuk menyelidiki pengaruh media counting caterpillar terhadap kemampuan kognitif mengenal konsep bilangan anak usia dini di Kober Miftahussa’adah Kecamatan Cijambe Kabupaten Subang. Masalah yang dihadapi adalah kemampuan anak dalam mengenal konsep bilangan seperti mengenal lambang bilangan sebatas hafalan, anak masih keliru dalam menyebutkan dan mengurutkan lambang bilangan, dan anak masih keliru dalam menghubungkan lambang bilangan pada bentuk yang konkret. Metode yang digunakan adalah kuasi eksperimen dengan desain penelitian pretest posttest one group dengan subjek penelitian berjumlah 14 orang. Teknik pengumpulan data dilakukan dengan cara observasi dan dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah uji normalitas, uji homogenitas dan uji hipotesis. Hasil penelitian menunjukan bahwa kemampuan kognitif mengenal konsep bilangan anak usia dini menggunakan media counting caterpillar pada kelompok A memperoleh nilai rata-rata pretest sebesar 58 meningkat menjadi 72. Pengujian hipotesis menunjukan terdapat perbedaan signifikan antara pretest dan posttest. Temuan ini mengindikasikan bahwa terdapat pengaruh penggunaan media counting caterpillar terhadap kemampuan kognitif mengenal konsep bilangan anak usia dini.
François Dagognet on Jean Hyppolite and the ‘Epistemology of Information’
Authors: Wells Lachlan 
Published: October 2024

In his contribution to Hommage à Jean Hyppolite, ‘Life and the Theory of Life According to Jean Hyppolite’, François Dagognet suggests that in order for philosophy to think the then-emerging cybernetic theory of life, it must transform from a ‘Philosophy or the Metalogic of the Concept’, into an ‘Epistemology of Information’. But while Dagognet's position in the tradition of French epistemology is clear, Hyppolite's relation to the field of epistemology is not, and his death in 1968 left his reflections both on epistemology, and on the cybernetic theory of life, underdeveloped. In this essay, then, I contrast Dagognet and Hyppolite's respective concepts of and approaches to epistemology, offering an outline of the broader philosophical project of Dagognet, who to date remains largely unknown to Anglophone scholars. I argue that Dagognet pays homage to Hyppolite not in his (Dagognet's) thesis that the genetic code renders life universally intelligible, but rather in his recognition of Hyppolite's philosophical thought as operating in a field prior to any such thesis, in the field of the question, where philosophy seeks to bring the epistemological and the ontological together in dialogue.
Sosialisasi Pembuatan Surat Melalui Layanan WAKEPO yang Terintegrasi dengan e-Office Desa di Desa Ranggon
Authors: Nurrahman Agung , Wirna Vira , Samosir Garryko 
Published: October 2024

Kegiatan pengabdian yang dilakukan dilatarbelakangi oleh adanya layanan WAKEPO yang terintegrasi dengan e-office di Desa Ranggon. WAKEPO merupakan layanan yang menyediakan pelayanan pembuatan surat berbasis WhatsApp yang terintegrasi dengan E-office Desa. Kegiatan pengabdian ini dilakukan dengan tujuan untuk mengetahui sejauh mana pengetahuan masyarakat Desa Ranggon terkait adanya layanan pembuatan surat administrasi melalui WAKEPO. Kegiatan pengabdian ini dilakukan melalui pendekatan berbasis riset dan kajian. Penulis menggunakan desain quasi eksperimental dengan rancangan penelitian the one group pretest-postest design (rancangan pra-pasca dalam satu kelompok), di mana semua responden diberikan intervensi atau sosialisasi tanpa kelompok pembanding. Sasaran pada kegiatan pengabdian adalah masyarakat Desa Ranggon dengan jumlah 30 orang. Hasil dari kegiatan pengabdian yang dilakukan adalah terdapat pengaruh sosialisasi terhadap peningkatan pengetahuan masyarakat mengenai pembuatan surat melalui layanan WAKEPO. Peningkatan tersebut dilihat dari nilai mean sebesar 1,13 sebelum sosialisasi dan sesudah dilaksanakan sosialisasi bertambah sebesar 2,50. Dan dari hasil dari Sig. (2-tailed) sebesar 0,000. Kesimpulannya, kegiatan sosialisasi bagi masyarakat Desa Ranggon terkait pemanfaatan layanan WAKEPO perlu dilakukan secara berkala, bertahap dan berkelanjutan. Penulis merekomendasikan kepada Pemerintah Desa Ranggon agar dapat melakukan kolaborasi dengan masyarakat pemuda Desa Ranggon dalam turut mendorong perubahan mindset masyarakat generasi lama agar dapat beradaptasi terhadap perubahan teknologi.
Physiological characteristics of blood pressure responses after combined exercise in elderly hypertensive patients: a systematic review and meta-analysis
Authors: Li Zhiheng , LV Moran , Li Zhen , Gao Wei , Li Ming 
Published: October 2024

ObjectiveThe aim of this investigation is to explore the efficacy of combined exercise in elderly patients with hypertension. Moreover, we aim to delve into the underlying mechanisms governing blood pressure regulation, with the objective of promoting the adoption of this exercise regimen among elderly hypertensive individuals.MethodsIn our study, we conducted a thorough search across multiple databases, including PubMed, Web of Science, Cochrane Library, Embase, and Scopus. This extensive search resulted in the preliminary screening of 2,347 articles. Among these, 9 studies were carefully selected for an in-depth analysis. For our meta-analysis, we employed Review Manager 5.3 and Stata 15.0, enabling us to perform detailed subgroup analyses and assess the possibility of publication bias.ResultsIn comparison to the control group (n = 194), individuals enrolled in the combined exercise group (n = 200) exhibited a notable decrease in both resting systolic blood pressure (SBP) [weighted mean difference (WMD) = −11.17 mm Hg, 95% confidence interval (CI) (−17.13, −5.22), Z = 3.68, P &lt; 0.05] and diastolic blood pressure (DBP) [WMD = −5.93 mm Hg, 95% CI (−9.24, −2.61), Z = 3.51, P &lt; 0.05]. Nonetheless, no statistically significant alteration was observed in pulse pressure (PP) [WMD = −9.05 mm Hg, 95% CI (−22.65, 4.55), Z = 1.3, P = 0.192]. Further subgroup analyses elucidated that combined exercise regimens, characterized by aerobic training intensities below 85% of HRmax, durations of up to 12 weeks, weekly frequencies of either ≥3 or &lt;3 sessions, total session times under 60 min, and a sequence of aerobic exercise followed by resistance training (AE-RT), were particularly effective in enhancing SBP and DBP among elderly patients with hypertension. Additionally, regular engagement in combined exercise led to significant improvements in SBP and DBP across individuals aged 60–70, those older than 70 years, and regardless of whether participants were using antihypertensive medications or not.ConclusionCombined exercise serves as an efficacious adjunctive therapy for reducing blood pressure among elderly individuals with hypertension, exerting beneficial influences on multiple physiological mechanisms pertinent to blood pressure regulation. Moreover, the integration of aerobic exercise with resistance training presents a more varied training program, thereby eliciting wider-ranging positive effects on both the physical and mental well-being of elderly patients afflicted with hypertension.
Relative burden of cancer and noncancer mortality among long-term survivors of differentiated thyroid cancer in the US
Authors: Shi Yang , Lv Chengzhou , Liu Pai , Zheng Yuenan , Zhang Hao , Dong Wenwu , Zhang Ping 
Published: October 2024

BackgroundLimited information is available regarding the relative risks of cancer-specific mortality and noncancer-specific mortality among long-term survivors with differentiated thyroid cancer (DTC).MethodsIn this retrospective study, nationwide data from the Surveillance, Epidemiology, and End Results database (1992-2020) were utilized. The Accelerated Failure Time Model was applied to calculate Survival Time Ratios (TR), with the primary focus on mortality resulting from DTC. The competing risks model was employed to investigate the relative risks of various outcomes in DTC patients with a survival duration of 5 years or more.ResultsIn our cohort, 279 patients succumbed to DTC, while 748 died from other diseases. Notably, in DTC cohorts, noncancer-specific mortality rates were consistently higher than DTC-specific mortality rates across different age groups and genders. The risk of DTC and noncancer-specific mortality varied based on the TNM stage. With more advanced disease stages, the risk of DTC and other cancer-specific mortality gradually increased. The cumulative mortality from other cancer-specific causes was consistently the lowest.ConclusionsIn long-term surviving DTC patients, noncancer-specific mortality outweighed DTC-specific mortality irrespective of age and gender. For stage I and II patients, increased attention should be directed toward noncancer-specific mortality in postoperative follow-ups. Conversely, for stage III and IV patients, greater consideration should be given to DTC-related causes of death. In addition, for stage III and IV DTC patients, the risk of death from other cancers was significantly higher than for stages I and II.
Study on the thermal storage properties of a spiral tube heat storage tank based on numerical analysis
Authors: Yuna Li , Xiaojun Wang , Yu Yang , Tao Wang 
Published: October 2024

IntroductionThe spiral tube heat storage tank is a highly efficient device designed for storing and releasing heat, utilizing a spiral tube structure. Its key advantages include efficiency, reliability, and flexibility, making it suitable for a wide range of conditions, from high temperatures and pressures to low temperatures and high vacuums.MethodsThis study aims to analyze phase change heat storage in spiral tube heat storage tanks using numerical simulation.ResultsIt explores the impact of varying water supply temperatures on heat transfer efficiency and the melting behavior of phase change materials within the tanks. Proposed enhancements, informed by numerical simulation results, seek to improve heat transfer efficiency. Simulation findings indicate that charging efficiency rises with increased temperature differentials, akin to sleeve-type heat exchangers.DiscussionCalculations suggest faster melting of phase change materials at the central position of the tank’s spiral tube, with slower melting near the vessel wall. Consequently, reducing the number of spiral tubes in the middle is suggested for future structural optimization.
Regional energy consumption policy practice to promote low-carbon economy
Authors: Sun Xiaoting , Onuh Willington O. 
Published: October 2024

IntroductionEnergy is the fundamental driving force for world economic and social development. However, the growth of carbon dioxide emissions and increasing environmental challenges are becoming increasingly problematic, limiting the pace of economic development.MethodsTo optimize the energy consumption structure and promote the development of low-carbon economy, this study took Shaanxi Province as an example to analyze the impact of low-carbon economy policy variables on the energy consumption structure dominated by coal. The purpose of this study is to examine the influence of policy variables on the evolution of energy consumption structure by constructing a system dynamics model. In addition, this study will explore policy optimization issues.ResultsThe error of simulation results was within ±10%. The consumption of non-fossil energy increased from 2,196,400 tons of standard coal in 2009 to 22.578 million tons in 2030, which is in line with the development trend. Under these four policy combinations, the share of coal will fall to 57.8 percent by 2030. In addition, the share of non-fossil energy sources will increase to 21 percent and the share of natural gas will reach 16 percent.DiscussionThe policy suggestions put forward in this paper are of great significance to the optimization of energy structure led by coal. The model constructed can be effectively applied to practical policy simulation and adjustment, and can provide reference for the development of low-carbon economic policies in other regions.
High-resolution subtyping of fibroblasts in gastric cancer reveals diversity among fibroblast subsets and an association between the MFAP5-fibroblast subset and immunotherapy
Authors: Wang Hong , Yang Linjun , Chen Wei , Li Kainan , Xu Meng , Peng Xiaobo , Li Jie , Zhao Feng , Wang Bin 
Published: October 2024

BackgroundsGastric cancer (GC) remains a global health threat due to frequent treatment failures caused by primary or acquired resistance. Although cancer-associated fibroblasts (CAFs) have been implicated in this process, it is still unclear which specific subtype(s) of CAFs hinder T-cell infiltration and promote resistance to immunotherapy.MethodsWe analyzed the GC fibroblast atlas in detail by combining 63,955 single cells from 14 scRNA-seq datasets. We also performed RNA-seq data in a local GC cohort and examined 13 bulk RNA-seq datasets to understand the biological and clinical roles of different CAF subsets. Additionally, we conducted in vitro experiments to study the role of specific proteins in GC development.ResultsWe identified a total of 17 fibroblast subsets in gastric cancer, nine of which did not fit into the existing CAFs classification. These subsets exhibited significant heterogeneity in distribution and biological characteristics (metabolism, cell-cell interactions, differentiation state), as well as clinical functions such as prognosis and response to immunotherapy. In particular, cluster 6 stood out for its high expression of MFAP5, CFD, and PI16; it was found to be negatively associated with both overall survival and response to immunotherapy in GC. This association was linked to an immunosuppressive microenvironment characterized by an increase in M2 macrophages but higher levels of T cell dysfunction and exclusion—a feature shared by tumors expressing MFAP5. Furthermore, the addition of human recombinant MFAP5 promoted proliferation and migration of HGC-27 cells by inducing the MFAP5/NOTCH1/HEY1 signaling pathway.ConclusionWe introduce a high-resolution GC fibroblast atlas. The 17 identified fibroblast clusters provide valuable opportunities for gaining deeper biological insights into the relationship between fibroblasts and GC development. Particularly, cluster 6 and its specific marker MFAP5 could serve as prognostic factors in GC and form a foundation for personalized therapeutic combinations to address primary resistance to ICIs.
Integration of transcriptomics and machine learning for insights into breast cancer: exploring lipid metabolism and immune interactions
Authors: Chen Xiaohan , Yi Jinfeng , Xie Lili , Liu Tong , Liu Baogang , Yan Meisi 
Published: October 2024

BackgroundBreast cancer (BRCA) represents a substantial global health challenge marked by inadequate early detection rates. The complex interplay between the tumor immune microenvironment and fatty acid metabolism in BRCA requires further investigation to elucidate the specific role of lipid metabolism in this disease.MethodsWe systematically integrated nine machine learning algorithms into 184 unique combinations to develop a consensus model for lipid metabolism-related prognostic genes (LMPGS). Additionally, transcriptomics analysis provided a comprehensive understanding of this prognostic signature. Using the ESTIMATE method, we evaluated immune infiltration among different risk subgroups and assessed their responsiveness to immunotherapy. Tailored treatments were screened for specific risk subgroups. Finally, we verified the expression of key genes through in vitro experiments.ResultsWe identified 259 differentially expressed genes (DEGs) related to lipid metabolism through analysis of the cancer genome atlas program (TCGA) database. Subsequently, via univariate Cox regression analysis and C-index analysis, we developed an optimal machine learning algorithm to construct a 21-gene LMPGS model. We used optimal cutoff values to divide the lipid metabolism prognostic gene scores into two groups according to high and low scores. Our study revealed distinct biological functions and mutation landscapes between high-scoring and low-scoring patients. The low-scoring group presented a greater immune score, whereas the high-scoring group presented enhanced responses to both immunotherapy and chemotherapy drugs. Single-cell analysis highlighted significant upregulation of CPNE3 in epithelial cells. Moreover, by employing molecular docking, we identified niclosamide as a potential targeted therapeutic drug. Finally, our experiments demonstrated high expression of MTMR9 and CPNE3 in BRCA and their significant correlation with prognosis.ConclusionBy employing bioinformatics and diverse machine learning algorithms, we successfully identified genes associated with lipid metabolism in BRCA and uncovered potential therapeutic agents, thereby offering novel insights into the mechanisms and treatment strategies for BRCA.