bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Effect of Transfer Pricing, Book Tax Difference and Thin Capitalization on Tax Avoidance Practices
Authors: Elishang Rachelle , Fahmi Muhammad , Kurniawan Rudy 
Published: July 2024

The aim of the study is to test and examine the effect of transfer pricing, book tax difference and thin capitalization on tax avoidance practices. This study uses quantitative methods with a population in the form of all consumer goods industry entities listed on the IDX for the period 2021-2023. Secondary data is the data needed for research and is sourced from the IDX website. Purposive sampling was applied in order to obtain samples and produce a data sample of 72 samples which after trimming extreme data outliers became 63 samples. Data processing utilizes IBM SPSS Statistic 25 software and multiple regression analysis testing, The test results in this study reveal that simultaneously all transfer pricing, book tax difference and thin capitalization variables affect tax avoidance practices. The results in the partial test show that tax avoidance practices can be influenced by transfer pricing. Conversely, book tax difference and thin capitalization do not affect tax avoidance practices. This study has a sample data update of 2023 and examines a sector that is quite rarely researched in related variables. This research is expected to contribute to the understanding and insight of the literature in. In addition, this research is expected to contribute to increasing regulation and public awareness regarding tax avoidance practices also designing more effective tax policies.
Predictive values of cervix length measurement based on transvaginal ultrasonography
Authors: Wu Qian , Zang Ruiqi , Zhang Yong 
Published: July 2024

BACKGROUND: Pregnancy is an important process in women’s life, which is widely concerned by women. In recent years, the incidence of premature delivery (PTD) becomes more and more higher due to the development of auxiliary reproduction and ovulation induction technologies and the changes of pregnant women’s lifestyle and physical quality. PTD not only affects postpartum recovery and causes great physical pains, but it also has adverse effects on the birth state of neonates and even leads to neonatal death OBJECTIVE: The predictive values of cervix length (CL) measurement based on transvaginal ultrasonography (TVUS) and pathological examination of placenta for premature delivery (PTD) were investigated and the correlation between PTD and infection was analyzed. METHODS: 120 pregnant women with PTD or high-risk factors for PTD admitted to The Affiliated Hospital of Southwest Medical University between February 2020 and March 2022 were included as the subjects and underwent pathological examination of placenta and TVUS for CL measurement. The final gestational age was set as the standard for the evaluation on the predictive values of pathological examination of placenta and TVUS. What’s more, 36 subjects in PTD group and 84 in normal delivery group (control group) underwent pathological examination of placenta for the analysis of the correlation between PTD and infection. RESULTS: The joint inspection method showed significantly better sensitivity, specificity, PPV, and NPV compared to single CL or pathological examination of the placenta (P< 0.05). Among pregnant women, those with CL ⩽ 30 mm and positive placental pathology had a higher proportion compared to those with CL > 30 mm and negative placental pathology (P< 0.05). Furthermore, the incidence of Ureaplasma Urealyticum (UU), Chlamydia Trachomatis (CT), and Chorioamnionitis (CA) in vaginal discharge of the preterm delivery (PTD) group was significantly higher than that of the control group (P< 0.05). CONCLUSION: The combination of CL ⩽ 30 mm and positive placental pathology could effectively predict PTD and placental infection was notably correlated with the occurrence of PTD.
SISTEM INFORMASI PEMERINTAH DAERAH (SIPD) DALAM UPAYA MENCEGAH TERJADINYA FRAUD
Authors: Hayat Usep Saepul , Dhea Yulianti  
Published: July 2024

Penelitian ini bertujuan untuk melihat implementasi penggunaan Sistem Informasi Pemerintahan Daerah (SIPD) dalam mencegah terjadinya fraud di Dinas X Kabupaten Bandung. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan metode deskriptif. Teknik pengumpulan data yaitu dengan cara observasi lapangan dan melakukan wawancara dengan informan. Hasil penelitian menunjukan bahwa Sistem Informasi Pemerintahan Daerah (SIPD) sudah diterapkan di Dinas X Kabupaten Bandung. Namun dalam penerapannya masih terdapat kendala yang menyebabkan penggunaan SIPD belum optimal. Penggunaan SIPD dapat meningkatkan pengendalian internal sehingga mempersempit ruang lingkup terjadinya fraud. SIPD sudah diterapkan di Dinas X Kabupaten Bandung dari tahun 2020, namun kendala koneksi dan kebiasaan menggunakan aplikasi sebelumnya menjadi hambatan dalam penerapan SIPD. Penggunaan SIPD meningkatkan kontrol belanja daerah karena setiap pengeluaran kas daerah harus diimbangi dengan di uploadnya bukti pengeluaran. Penelitian ini memiliki kebaruan jika dibandingkan dengan peneliti terdahulu, yaitu berfokus pada penerapan SIPD dalam meningkatkan pengendalian internal untuk mencegah penyalahgunaan dalam pengelolaan keuangan negara di Pemerintah Daerah.
Influence of Discipline Related Factors on Career Choice of Medical Students, Intern Doctors and Recent Graduates in Bangladesh
Authors: Mujahid Abdullah Al , Alam Kazi Khairul , Razzaque S M Abdur , Khan Md Kamrul Ahsan , Hoque Mohammad Mahabubul , Moon Umme Taskia 
Published: July 2024

Background: The decisions made by graduates affect the workforce planning for the healthcare delivery system and higher education programs. This study sought to evaluate the elements impacting the career choices of MBBS final year medical students, intern doctors, and recent graduates in Bangladesh.
Methods: This cross-sectional study was conducted from July 2022 to June 2023 after getting institutional ethical approval. It was conducted upon 640 respondents form conveniently selected six medical colleges of Bangladesh. After taking consent from the college authorities and respondents, data were collected by administering a self-administered semi-structured questionnaire from 300 students, 200 interns and 140 recent medical graduates. Data were analyzed by SPSS 24.0 and presented by tables and graphs. Convenience sampling technique was used for selection of the respondents and medical colleges.
Results: This study showed that, (85.7%) MBBS final year students, (67%) intern doctors and all recent medical graduates wanted post-graduation qualification for their future career. On the other hand, (14.3%) MBBS final year students and (33%) intern doctors did not want post-graduation for their future career. The popular choice among respondents was physical medicine and rehabilitation (7.2%) as 1st choice and Ophthalmology (6.8%) as 2nd choice. After summing up all choices the overall first three ranked choices were Pediatrics, Pathology and Orthopaedic surgery. The leading reasons for selecting a future career were due to family influence (67.8%), influenced by practicing doctor (54.8%) and other senior medical students (53.1%). Majority of respondents expressed that they developed interest during enrolling in the subject in the respective field (mean score = 3.41 out of 5). Other contributing factors that influence respondents on choosing their future career due to high demanding career path (mean score = 3.36 out of 5) and availability of the course subject (mean score = 3.12 out of 5).
Conclusion: In this regard, the study stated that a variety of impacts and factors at various points in medical education may assist students and future doctors in selecting their career specialization in accordance with the requirements of the local healthcare delivery system.
BJME, Volume-15, Issue-02, July 2024: 27-35
AN ANALYSIS OF HIGHER ORDER THINKING SKILL (HOTS) IN MERDEKA CURRICULUM ENGLISH TEXTBOOK “PATHWAY TO ENGLISH” PUBLISHED BY ERLANGGA FOR GRADE X OF SENIOR HIGH SCHOOL
Authors: Arisman Arisman , Maisarah Ira , Yunita Wisma , Sujarwati Iis , Sofyan Dedi 
Published: July 2024

Higher order thinking skills (HOTS) refer to the more advanced mental processes outlined in Anderson and Krathwohl's updated version of Bloom's taxonomy (2021), comprising analysis, evaluation, and creation.". This research aimed to investigate the composition of HOTS (Higher Order Thinking Skill) in language tasks and knowledge of the English textbook on titled “Pathway” To English For SMA/MA Grade X and to explain the dominant cognitive dimension used in this textbook. The design of this research was descriptive qualitative. This research is classified as a content analysis. A table checklist based on the cognitive domain of the revised Bloom’s taxonomy was the instrument of this research. The findings of the research indicate that for language skills, this book is more concerned with HOT than LOTS with the percentage of HOTS at 58,34% and LOTS at 41,66%. The result showed The most dominant level of thinking skill of language skill in this book is analyze (C4), followed by apply (C3), remember (C1), create (C6), evaluate (C5), and understand (C2). For knowledge, it can be concluded that the composition of the Higher Order Thinking Skill (HOTS) presented in the instruction question on the English Textbook is not lower than the Lower Order Thinking Skill (LOTS) with the percentage of HOTS at 20,83% and LOTS at 79,17%. The dominant composition is Apply (C3), followed by Remember (C1), Apply (C4), and Understand (C2). The researcher concludes that for language skill and knowledge, the cognitive dimension of each instruction question is present in the imbalance portion. Based on the result, this book has followed the ministry of education regulation and mereka curriculum in providing HOTS material in the teaching and learning process for language skills and proving LOTS material for knowledge because grammar and vocabulary teach the basics of language. It is suggested for teachers who use this book to be innovative, and creative, even teachers can adapt from other sources in giving instruction to develop students’ critical thinking.
ANALISIS FAKTOR USIA, PENDIDIKAN, PARITAS DAN JENIS PERSALINAN TERHADAP KEBERHASILAN INISIASI MENYUSU DINI (IMD)
Authors: Puspadewi Yuniar Angelia 
Published: July 2024

Breasfeeding Early Initiation is an activity of allowing a newborn baby to breastfeed immediately within the first hour of birth, along with contact between the baby's skin and the mother's skin. If IMD is not carried out in less than an hour or there is a fabric barrier between the baby's skin and the mother's skin so that they do not touch each other, then IMD is said to be imperfect. In Indonesia, this IMD policy has been socialized since August 2007. Nationally in 2021, the percentage of newborns within the first hour who have received IMD is 82.7%. The aim of this research is to determine the factors of age, education, parity and type of delivery on the success of IMD in TPMB Malang City. This type of research is quantitative with a cross sectional design. The total sample was 30 people who gave birth at TPMB or were referred to the hospital. Questionnaire was used to collect data. This research used chi-square test for bivariate and logistic regression for multivariate. The results showed a relationship between parity (p value 0.028 and OR 5.500) and delivery type (p value 0.040 and OR 9.333) on the success of IMD. There is no relationship between age (p value 0.674) and education (p value 1.000) on the success of IMD. The most influenced factor was the delivery type with an OR of 9.333, which means that normal birth had a success rate of IMD 9 times higher than those who give birth via caesarean section. Therefore, it is hoped that whatever type of birth will be carried out, you should still be able to carry out IMD.
Implementasi Strategi Koperasi Baitul Mall Wattamwi (K-BMT) Muamalah Syari’ah Dalam Mengatasi Pembiayaaan Bermasalah Akibat Covid-19
Authors: Nurul Nurul Hikmah , Ninik Azizah  
Published: July 2024

Artikel ini membahas tentang bagaimana implementasi strategi Koperasi Baitul Mall Wattamwi (K-BMT) muamalah syariah dalam mengatasi pembiayaan bermasalah akibat covid-19. K-BMT muamalah merupakan sebuah lembaga keuangan suatu segmen dari bank syari’ah yang berfungsi seperti koperasi simpan pinjam syari’ah dengan pengistimewaan untuk ukuran yang kecil dan tidak memiliki keleluasaan ke pasar uang. Untuk merealisasikan sistem ekonomi berdasarkan syariat Islam guna meningkatkan kesejahteraan masyarakat yang ekonominya lemah. K-BMT muamalah syariah berperan dalam kemajuan ekonomi dengan mengalokasikan anggaran dalam aliran pengkreditan bagi individu atau badan usaha untuk mencukupi kebutuhan konsumsinya atau untuk mengoptimalkan produksinya. Mayoritas masyarakat Indonesia mengalami persoalan ekonomi karena adanya pandemi covid-19 yang terjadi di Indonesia yang menyebabkan terjadinya pembiayaan bermasalah dan terganggunya laju perekonomian masyarakat serta dapat mempengaruhi stabilitas keuangan pada K-BMT muamalah syariah.

Kata kunci: K-BMT Muamalah Syariah, pembiayaan bermasalah, covid-19

Abstract

This article discusses how the implementation of the baitul mall wattamwi cooperative (K-BMT) muamalah syariah strategy in overcoming problematic financing due to covid-19. K-BMT muamalah is a financial institution that is part of a shariah bank that operates like a shariah savings and loan cooperative with the exception of its small size and lack of access to the money market. To realize an economic system based on Islamic law to improve the welfare of economically weak people. K-BMT muamalah shari'ah plays a role in economic development by allocating funds in the form of credit for individuals or business entities to meet their consumption needs or to increase production. Most of the Indonesian people have economic difficulties due to the covid-19 virus that has occurred in Indonesia which has caused non-performing financing and disruption of the community's economic pace and can affect financial stability at K-BMT muamalah syari'ah.
Amine-reactive crosslinking enhances type 0 collagen hydrogel properties for regenerative medicine
Authors: Salthouse Daniel , Goulding Peter D. , Reay Sophie L. , Jackson Emma L. , Xu Chenlong , Ahmed Rochelle , Mearns-Spragg Andrew , Novakovic Katarina , Hilkens Catharien M. U. , Ferreira Ana Marina 
Published: July 2024

IntroductionCollagen is extensively utilised in regenerative medicine due to its highly desirable properties. However, collagen is typically derived from mammalian sources, which poses several limitations, including high cost, potential risk of immunogenicity and transmission of infectious diseases, and ethical and religious constraints. Jellyfish-sourced type 0 collagen represents a safer and more environmentally sustainable alternative collagen source.MethodsThus, we investigated the potential of jellyfish collagen-based hydrogels, obtained from Rhizostoma pulmo (R. pulmo) jellyfish, to be utilised in regenerative medicine. A variety of R. pulmo collagen hydrogels (RpCol hydrogels) were formed by adding a range of chemical crosslinking agents and their physicochemical and biological properties were characterised to assess their suitability for regenerative medicine applications.Results and DiscussionThe characteristic chemical composition of RpCol was confirmed by Fourier-transform infrared spectroscopy (FTIR), and the degradation kinetics, morphological, and rheological properties of RpCol hydrogels were shown to be adaptable through the addition of specific chemical crosslinking agents. The endotoxin levels of RpCol were below the Food and Drug Administration (FDA) limit for medical devices, thus allowing the potential use of RpCol in vivo. 8-arm polyethylene glycol succinimidyl carboxyl methyl ester (PEG-SCM)-crosslinked RpCol hydrogels preserved the viability and induced a significant increase in the metabolic activity of immortalised human mesenchymal stem/stromal cells (TERT-hMSCs), therefore demonstrating their potential to be utilised in a wide range of regenerative medicine applications.
The clinical characteristics analysis of serum markers for the cardiovascular system in early-stage COVID-19 patients
Authors: Cao Xi , Xie Yong-Li , Yi Jian-ying , Liu Zhi-li , Zhang Dong-dong , Yue Ying-ying , Li Tian-ning , Zhou Chun-lei , Mu Hong 
Published: July 2024

BackgroundThis study aimed to investigate alterations in serum markers [creatine kinase-MB (CKMB), cardiac troponin T (cTnT), myoglobin (Myo), B-type natriuretic peptide (BNP), D-dimer (DD), procalcitonin (PCT) and interleukin-6 (IL6)] in early Omicron variant infection and analyzed their correlation with clinical parameters.MethodsRetrospective analysis of 1,138 mild/asymptomatic cases at Tianjin First Central Hospital, including age, gender, serum markers and nucleic acid test results. Statistical analysis used SPSS software, version 24.0.ResultsElevated cTnT, BNP (125–400), and DD (0.55–1.10) levels were prevalent at 12.92%, 15.64%, and 14.50%, respectively. Females had significantly higher proportions with slightly elevated BNP (19.34%) and DD (19.69%) levels. Patients over 35 had a higher proportion of slight elevation in BNP (20.00%). Abnormal levels of serum markers were significantly associated with older age, increased PCT and IL6 levels, as well as delayed nucleic acid clearance. Additionally, levels of immunoglobulin G (IgG) were notably reduced in these cases. Patients with prolonged nucleic acid clearance (&gt;14 days) had higher BNP and DD levels upon admission. Logistic regression identified PCT (OR = 237.95) as the most significant risk factor for abnormal serum markers for cardiovascular system injury.ConclusionEarly Omicron infection might do subclinical damage to the cardiovascular system. Elevated cTnT, BNP and DD levels were correlated with age, gender, inflammatory factors, and IgG. Notably, high PCT level emerged as the most robust predictor of abnormal serum biomarkers.
Genetic testing for familial hypercholesterolemia in a Finnish cohort of patients with premature coronary artery disease and elevated LDL-C levels
Authors: Jokiniitty Antti , Eskola Markku , Metso Saara , Bogsrud Martin , Huhtala Heini , Saarela Tanja 
Published: July 2024

BackgroundBased on Finnish LDLR-founder variations, the prevalence of familial hypercholesterolemia (FH) in Finland is estimated to be at least 1:600. Patients with FH have increased risk of premature coronary artery disease (CAD) and thus the prevalence of FH is expected to be higher in this subgroup.ObjectiveTo assess the prevalence of monogenic FH in a Finnish cohort of patients with premature CAD and elevated low-density lipoprotein cholesterol (LDL-C) levels.MethodsAmong 28,295 patients undergoing angiography at Heart Hospital at Tampere University Hospital between 2007 and 2017, we identified 162 patients diagnosed with premature CAD (men aged &lt;55 years and women aged &lt;60 years) and history of high LDL-C (≥5 mmol/L) levels without secondary causes of hypercholesterolemia. Clinical probability of FH was estimated, and genetic testing of FH was carried out in 80 patients with informed consent.ResultsOf the 80 patients with premature CAD and history of high LDL-C levels, 70% were men; the age at diagnosis of CAD for male and female patients was 48 and 53 years, respectively. In total, 58 (73%) patients had probable (n = 54) or definite (n = 4) FH based on Dutch Lipid Clinic Network criteria. A pathogenic variant of FH was found in five (6%) patients. Prevalence of the genetically verified FH was 1:16. The FH variant was found in 75% of patients with definite FH.ConclusionsThe prevalence of genetically verified FH was 1:16 among patients with premature CAD and elevated LDL-C level, which is 38 times higher than the estimated prevalence of 1:600 in the general Finnish population.
Relationship between caries indexes and obesity in a sample of Puerto Rican adolescents
Authors: Lopez del Valle Lydia M. , Nieves-Plaza Mariely , Rivas-Tumanyan Sona , Hanke-Herrero Rosana 
Published: July 2024

BackgroundObesity and caries have become increasingly prevalent. As of yet, research results on the relationship between obesity and caries in children and adolescents have been inconclusive. This study aimed to evaluate the association between caries and obesity in adolescents.MethodsThis was a cross-sectional study of a convenience sample of 187 Puerto Rican adolescents aged 13–19 years, attending, among them, five high schools. Each participant received dental exams for caries using the criteria of the International Caries Detection and Assessment System (ICDAS), had his or her body mass index (BMI) determined, and took a 19-item risk factor questionnaire. The Significant Caries (SiC) index (for DMFT) was calculated to compare obese and healthy adolescents. Statistical analysis was performed using descriptive and inferential statistics.ResultsNearly 60% of the sample population was female, with a mean age of 15.7 (±1.25). The mean BMI percentile was 72.24 (±28.78); 48.66% of the participants had a healthy weight, 19.79% were overweight, and 30.48% were obese. Dental caries was observed in 68% of the participants; the mean caries index D3-6MFS was 5.17(±5.92) and the mean D3-6MFT was 3.59 (±3.97). No significant differences were found between caries indexes and obesity status (P &gt; 0.05). The median (p25, p75) SiC index among overweight/obese adolescents was 9.5 (7, 12), whereas for healthy weight/underweight participants was 7 (5, 8) (p &lt; 0.005).ConclusionsBased on the limited number of participants, no association was found between dental caries (D3-6MFS and D3-6MFT) and obesity (BMI) among adolescents.
GWSM4C-NS: improving the performance of GWSM4C in nearshore sea areas
Authors: Zhang He , Jin Quan , Hua Feng , Wang Zeyu 
Published: July 2024

Predicting nearshore significant wave heights (SWHs) with high accuracy is of great importance for coastal engineering activities, marine and coastal resource studies, and related operations. In recent years, the prediction of SWHs in two-dimensional fields based on deep learning has been gradually emerging. However, predictions for nearshore areas still suffer from insufficient resolution and poor accuracy. This paper develops a NS (NearShore) model based on the GWSM4C model (Global Wave Surrogate Model for Climate simulations). In the training area, the GWSM4C -NS model achieved a correlation coefficient (CC) of 0.977, with a spatial Root Mean Square Error (RMSE), annual mean spatial relative error (MAPE), and annual mean spatial absolute error (MAE) of 0.128 m, 10.7%, and 0.103 m, respectively. Compared to the GWSM4C model’s predictions, the RMSE and MAE decreased by 59% and 60% respectively, demonstrating the model’s effectiveness in enhancing nearshore SWH predictions. Additionally, applying this model to untrained sea areas to further validate its learning capability in wave energy propagation resulted in a CC of 0.951, with RMSE, MAPE, and MAE of 0.161m, 12.9%, and 0.137m, respectively. The RMSE and MAE were 43% and 39% lower than the GWSM4C model’s interpolated predictions. The results shown above suggest that the newly proposed model can effectively improve the performance of GWSM4C in nearshore areas.