bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Ukuran Kap, Opini Audit dan Pergantian Manajemen terhadap Auditor Switching (Studi Pada Perusahaan Bumn yang Terdaftar di Bursa Efek Indonesia)
Authors: Sufiati  
Published: August 2024

This study aims to determine whether the size of KAP, audit opinion and management turnover have an effect on auditor turnover in state-owned companies listed on the Indonesia Stock Exchange. Data collection uses secondary data obtained from the STIEM Bongaya Investment Gallery. The population is state-owned companies listed on the Stock Exchange, totaling 26 companies, while the sample taken is 19 companies, with the observation method for 4 years, the total companies observed are 76 companies. The sampling technique used purposive sampling method and the data results were processed using logistic regression analysis method with the help of SPSS 26 software.The results show that partially only audit opinion has an effect on auditor switching, while the size of KAP and management change has no effect on auditor switching.
Keywords: KAP Size, Audit Opinion, Management Change, Auditor Change
Pengukuran Efisiensi Biaya Menggunakan Analisis Varians (Studi Kasus Pada Proyek Rumah Tinggal CV. Batara Mandiri)
Authors: Sahidah  , Sarmila  
Published: August 2024

This study aims to measure the level of cost efficiency by using variance analysis. The research was conducted on CV BATARA MANDIRI with the object of analysis of variance analysis on the Residential Project at Minasa Indah Residence Housing. Data collection techniques use documentation related to cost reports. The analysis technique uses variance analysis, which explains the difference between standard costs and actual costs.
The results showed that the implementation of standard costs has an impact on cost efficiency. This can be seen from the results of research on CV. BATARA MANDIRI of the 12 jobs carried out 10 of them have efficient criteria. Jobs that have efficient value include: Preparatory Work, Earthwork, Couple and Plastering Work, Concrete Work, Door Work, Windows and Bowenlis, Roof Work, Ceiling Work, Floorwork, Electrical Work, Sanitair Work, all have a percentage of variance between interval classes -1.33% to 3.30%, While Very Inefficient Work includes Iron Work, Locks, Glass, and Hangers, Cat-catan work, has a percentage of variance between 12.59% to 17.22%.
Fecal shedding of SARS-CoV-2 in infants born to SARS-CoV-2 positive mothers: a pilot study
Authors: Blaufus Dylan K.P. , Kalanetra Karen M. , Pesavento Rosa , Garlapati Pranav , Baikie Brittany C. , Kuhn-Riordon Kara M. , Underwood Mark A. , Taft Diana H. 
Published: August 2024

Background
Fecal shedding of SARS-CoV-2 occurs during infection, particularly in pediatric populations. The gut microbiota are associated with resistance to enteric pathogens. COVID-19 is associated with alterations to the gut microbiome. We hypothesized that the gut microbiome of infants born to SARS-CoV-2+ mothers differs between infants with and without fecal shedding of the virus.

Methods
We enrolled 10 infants born to SARS-CoV-2+ mothers. We used qPCR on fecal RNA to test for SARS-CoV-2 and 16S rRNA gene sequencing of the V4 region to assess the gut microbiome. Infant SARS-CoV-2 status from nasal swabs was abstracted from medical records.

Results
Of the 10 included infants, nine were tested for SARS-CoV-2 by nasal swab with 1 testing positive. Four infants, including the nasal swab positive infant, had at least one sample with detectable levels of SARS-CoV-2 fecal shedding. Detection of both SARS-CoV-2 genes in feces was associated with increased gut alpha diversity compared to no detection by a linear mixed effects model (p < 0.001). Detection of both SARS-CoV-2 genes was associated with increased levels Erysipelotrichaceae, Lactobacillaceae, and Ruminococceae by MaAsLin2.

Conclusion
Fecal shedding of SARS-CoV-2 occurs in infants who test negative on nasal swabs and is associated with differences in the gut microbiome.
Klimaschutz als Leitungspflicht? — Zu den Vorschlägen, die Berücksichtigung von Nachhaltigkeitszielen als gesetzliche Organpflicht festzuschreiben
Authors: Schockenhoff Martin 
Published: August 2024

Zusammenfassung
Klimaschutz als globaler „Megatrend“ macht auch vor dem Unternehmensrecht nicht halt. Kapitalgesellschaften müssen in ihre nichtfinanzielle Erklärung Umweltbelange aufnehmen (§ 289c Abs.2 Nr.1 HGB), das Lieferkettensorgfaltspflichtengesetz begründet für Unternehmen größenabhängige umweltbezogene Sorgfaltspflichten. Auf der Grundlage des Klimaschutzgesetzes können Regierung und Behörden für die verschiedenen Sektoren der Wirtschaft Grenzwerte festlegen und sonstige Ge- und Verbote erlassen. All diese Bestimmungen müssen von den Leitungsorganen der Unternehmen aufgrund ihrer Legalitätspflicht beachtet werden. In den letzten Jahren gab es wiederholt rechtspolitische Vorschläge, die Vorstände von Aktiengesellschaften darüber hinaus zu verpflichten, im Rahmen ihres unternehmerischen Leitungsermessens Umweltgesichtspunkte, insbesondere den Klimaschutz, zu berücksichtigen. Nach diesen Vorschlägen sollen die Vorstände nicht nur verpflichtet sein, die für alle vergleichbaren Unternehmen geltenden Gesetze zu beachten (externe Bindung), sondern darüber hinaus auch im Rahmen ihres unternehmerischen Ermessens den Klimaschutz zu berücksichtigen. Erst kürzlich wurde von einem Arbeitskreis der Gesellschaftsrechtlichen Vereinigung (VGR) ein konkreter Gesetzgebungsvorschlag hierzu vorgelegt. Demgegenüber plädiert Weller in seinem aktuellen Gutachten für den 74. Deutschen Juristentag dafür, den Vorständen konkrete klimabezogene Vorgaben zu machen. Der Verfasser analysiert und würdigt diese Vorschläge.
Zur Rechtmäßigkeit der Grundsteuerwertfeststellung im sog. Bundesmodell
Authors: Titgemeyer Marion 
Published: August 2024

Zusammenfassung
Der BFH hat sich kürzlich mit der neuen Grundsteuer befasst. Die beiden inhaltsgleichen AdV-Beschlüsse vom 27.5.2024 beschäftigen sich mit der Grundsteuerwertfeststellung im sog. Bundesmodell. Das oberste deutsche Steuergericht zweifelt an der Rechtmäßigkeit der streitigen Wertfeststellungen und gewährt in den zwei zugrunde liegenden Fällen eine Aussetzung der Vollziehung. Steuerpflichtigen müsse laut BFH die Möglichkeit zum Nachweis eines deutlich unter dem vom Finanzamt festgestellten Wertes eingeräumt werden. Eine Aussage über die Verfassungsmäßigkeit des neuen Bewertungsrechtes ist (noch) nicht getroffen worden. Allerdings ist mit einer Vorlage an das BVerfG im Zuge des Hauptsacheverfahrens zu rechnen. Die Entscheidung des BVerfG bleibt also abzuwarten. Der vorliegende Beitrag greift zunächst die aktuelle Situation nach der Grundsteuerreform auf, erläutert, in welchem Rahmen Typisierungen und Pauschalierungen zulässig sind und setzt sich intensiv mit den o.g. BFHBeschlüssen auseinander.
Die neue BFH-Rechtsprechung zu Earn-Out-Klauseln bei Veräußerung von Mitunternehmeranteilen — Kritische Würdigung und praktische Implikationen
Authors: Nowak Benjamin 
Published: August 2024

Zusammenfassung
Der BFH hatte jüngst erstmals die Gelegenheit, ausführlich zu gewinnabhängigen Earn-Out-Klauseln Stellung zu beziehen. Bedauerlicherweise weisen seine Ausführungen einige steuersystematische Verwerfungen auf. Zudem unterließ es der BFH, betriebswirtschaftliche Einflussfaktoren zu berücksichtigen, obwohl er selbst eine wirtschaftliche Betrachtungsweise postuliert. Hieraus könnten sich deutlich differenziertere Auslegungen ergeben. Weiterhin ließ der BFH offen, wie mit Begünstigungsnormen (§ 16 Abs. 4 EStG, § 34 EStG) zu verfahren ist und ob die Urteilsgrundsätze auf alternative Ausgestaltungen Anwendung finden. Dieser Beitrag würdigt die betreffende Entscheidung umfassend und nimmt auch zu praktisch relevanten Fragestellungen eine Einordnung vor.
Gerichtsverhandlung per Videokonferenz — Neuregelungen durch das Gesetz zur Förderung des Einsatzes von Videokonferenztechnik
Authors: Bacher Klaus 
Published: August 2024

Zusammenfassung
Nach einer Schleife über den Vermittlungsausschuss sind die neuen Regelungen über den Einsatz von Videokonferenztechnik in den Gerichten nunmehr in Kraft getreten. Sie beseitigen einige Hindernisse, die sich im Praxiseinsatz im Gefolge der Pandemie gezeigt haben, bleiben aber hinter manchen Erwartungen zurück und bringen mit dem Vorbehalt ausreichender Kapazitäten ein neues Kriterium ins Spiel, das Anlass zu gewisser Besorgnis gibt. Dennoch wird die Neuregelung dem weiteren Einsatz der Videokonferenztechnik förderlich sein.
Pathways and transformations of dissolved methane and dissolved inorganic carbon in Arctic tundra watersheds: Evidence from analysis of stable isotopes
Authors: Throckmorton Heather M. , Heikoop Jeffrey M. , Newman Brent D. , Altmann Garrett L. , Conrad Mark S. , Muss Jordan D. , Perkins George B. , Smith Lydia J. , Torn Margaret S. , Wullschleger Stan D. , Wilson Cathy J. 
Published: September 2015

AbstractArctic soils contain a large pool of terrestrial C and are of interest due to their potential for releasing significant carbon dioxide (CO2) and methane (CH4) to the atmosphere. Due to substantial landscape heterogeneity, predicting ecosystem‐scale CH4 and CO2 production is challenging. This study assessed dissolved inorganic carbon (DIC = Σ (total) dissolved CO2) and CH4 in watershed drainages in Barrow, Alaska as critical convergent zones of regional geochemistry, substrates, and nutrients. In July and September of 2013, surface waters and saturated subsurface pore waters were collected from 17 drainages. Based on simultaneous DIC and CH4 cycling, we synthesized isotopic and geochemical methods to develop a subsurface CH4 and DIC balance by estimating mechanisms of CH4 and DIC production and transport pathways and oxidation of subsurface CH4. We observed a shift from acetoclastic (July) toward hydrogenotropic (September) methanogenesis at sites located toward the end of major freshwater drainages, adjacent to salty estuarine waters, suggesting an interesting landscape‐scale effect on CH4 production mechanism. The majority of subsurface CH4 was transported upward by plant‐mediated transport and ebullition, predominantly bypassing the potential for CH4 oxidation. Thus, surprisingly, CH4 oxidation only consumed approximately 2.51 ± 0.82% (July) and 0.79 ± 0.79% (September) of CH4 produced at the frost table, contributing to <0.1% of DIC production. DIC was primarily produced from respiration, with iron and organic matter serving as likely e‐ acceptors. This work highlights the importance of spatial and temporal variability of CH4 production at the watershed scale and suggests broad scale investigations are required to build better regional or pan‐Arctic representations of CH4 and CO2 production.
The role of stratification on lakes' thermal response: The case of Lake Superior
Authors: Piccolroaz Sebastiano , Toffolon Marco , Majone Bruno 
Published: September 2015

AbstractDuring the last several decades, the Great Lakes region has been experiencing a significant rise in temperatures, with the extraordinary summer warming that affected Lake Superior in 1998 as an example of the marked response of the lake to increasingly warmer atmospheric conditions. In this work, we combine the analysis of this exceptional event with some synthetic scenarios, to achieve a deeper understanding of the main processes driving the thermal dynamics of surface water temperature in Lake Superior. The analysis is performed by means of the lumped model air2water, which simulates lake surface temperature as a function of air temperature alone. The model provides information about the seasonal stratification dynamics, suggesting that unusual warming events can result from two factors: anomalously high summer air temperatures, and increased strength of stratification resulting from a warm spring. The relative contribution of the two factors is quantified using the model by means of synthetic scenarios, which provide a simple but effective description of the positive feedback between the thermal behavior and the stratification dynamics of the lake.
Seasonal and interannual variability of sea‐air CO2 fluxes in the tropical Atlantic affected by the Amazon River plume
Authors: Ibánhez J. Severino P. , Diverrès Denis , Araujo Moacyr , Lefèvre Nathalie 
Published: September 2015

AbstractCO2 fugacities obtained from a merchant ship sailing from France to French Guyana were used to explore the seasonal and interannual variability of the sea‐air CO2 exchange in the western tropical North Atlantic (TNA; 5–14°N, 41–52°W). Two distinct oceanic water masses were identified in the area associated to the main surface currents, i.e., the North Brazil Current (NBC) and the North Equatorial Current (NEC). The NBC was characterized by permanent CO2 oversaturation throughout the studied period, contrasting with the seasonal pattern identified in the NEC. The NBC retroflection was the main contributor to the North Equatorial Counter Current (NECC), thus spreading into the central TNA, the Amazon River plume, and the CO2‐rich waters probably originated from the equatorial upwelling. Strong CO2 undersaturation was associated to the Amazon River plume. Total inorganic carbon drawdown due to biological activity was estimated to be 154 µmol kg−1 within the river plume. As a consequence, the studied area acted as a net sink of atmospheric CO2 (from −72.2 ± 10.2 mmol m−2 month−1 in February to 14.3 ± 4.5 mmol m−2 month−1 in May). This contrasted with the net CO2 efflux estimated by the main global sea‐air CO2 flux climatologies. Interannual sea surface temperature changes in the TNA caused by large‐scale climatic events could determine the direction and intensity of the sea‐air CO2 fluxes in the NEC. Positive temperature anomalies observed in the TNA led to an almost permanent CO2 outgassing in the NEC in 2010.
Deep subsurface carbon cycling in the Nankai Trough (Japan)—Evidence of tectonically induced stimulation of a deep microbial biosphere
Authors: Riedinger N. , Strasser M. , Harris R. N. , Klockgether G. , Lyons T. W. , Screaton E. J. 
Published: September 2015

AbstractThe abundance of microbial life and the sources of energy necessary for deep subsurface microbial communities remain enigmatic. Here we investigate deep microbial processes and their potential relationships to tectonic events in sediments from the Nankai Trough offshore Japan, drilled and sampled during IODP (Integrated Ocean Drilling Program) Expedition 316. Observed methane isotope profiles indicate that microbially mediated methane production occurs at Sites C0006 and C0007 in sediments below ∼450 meters below seafloor (mbsf) and ∼425 mbsf, respectively. The active carbon cycling in these deep subsurface sediments is likely related to the highly dynamic tectonic regime at Nankai Trough. We propose that transient increases in temperature have restimulated organic matter degradation at these distinct depths and explore several candidate processes for transient heating. Our favored hypothesis is frictional heating associated with earthquakes. In concert with transient heating leading to the reactivation of recalcitrant organic matter, the heterogeneous sedimentary system provides niches for microbial life. The newly available/accessible organic carbon compounds fuel the microbial community—resulting in an onset of methanogenesis several hundred meters below the seafloor. This process is captured in the methane C‐isotope signal, showing the efficacy of methane C‐isotopes for delineating locations of active microbial processes in deeply buried sediments. Additionally, simple model approaches applied to observed chemical pore water profiles can potentially constrain timing relationships, which can then be linked to causative tectonic events. Our results suggest the occurrence of slip‐to‐the‐trench earthquake(s) 200–400 year ago, which could relate to historical earthquakes (1707 Hoei and/or 1605 Keicho earthquakes).
Measurement of inner radiation belt electrons with kinetic energy above 1 MeV
Authors: Selesnick R. S. 
Published: September 2015

AbstractData from the Proton‐Electron Telescope on the Solar, Anomalous, and Magnetospheric Particle Explorer (SAMPEX) satellite, taken during 1992–2009, are analyzed for evidence of inner radiation belt electrons with kinetic energy E > 1 MeV. It is found that most of the data from a detector combination with a nominal energy threshold of 1 MeV were, in fact, caused by a chance coincidence response to lower energy electrons or high‐energy protons. In particular, there was no detection of inner belt or slot region electrons above 1 MeV following the 2003 Halloween storm injection, though they may have been present. However, by restricting data to a less‐stable, low‐altitude trapping region, a persistent presence of inner belt electrons in the energy range 1 to 1.6 MeV is demonstrated. Their soft, exponential energy spectra are consistent with extrapolation of lower energy measurements.
Formation and spreading of Red Sea Outflow Water in the Red Sea
Authors: Zhai Ping , Bower Amy S. , Smethie William M. , Pratt Larry J. 
Published: September 2015

AbstractHydrographic data, chlorofluorocarbon‐12 (CFC‐12) and sulfur hexafluoride (SF6) measurements collected in March 2010 and September–October 2011 in the Red Sea, as well as an idealized numerical experiment are used to study the formation and spreading of Red Sea Outflow Water (RSOW) in the Red Sea. Analysis of inert tracers, potential vorticity distributions, and model results confirm that RSOW is formed through mixed‐layer deepening caused by sea surface buoyancy loss in winter in the northern Red Sea and reveal more details on RSOW spreading rates, pathways, and vertical structure. The southward spreading of RSOW after its formation is identified as a layer with minimum potential vorticity and maximum CFC‐12 and SF6. Ventilation ages of seawater within the RSOW layer, calculated from the partial pressure of SF6 (pSF6), range from 2 years in the northern Red Sea to 15 years at 17°N. The distribution of the tracer ages is in agreement with the model circulation field which shows a rapid transport of RSOW from its formation region to the southern Red Sea where there are longer circulation pathways and hence longer residence time due to basin wide eddies. The mean residence time of RSOW within the Red Sea estimated from the pSF6 age is 4.7 years. This time scale is very close to the mean transit time (4.8 years) for particles from the RSOW formation region to reach the exit at the Strait of Bab el Mandeb in the numerical experiment.
Epitopes
Authors: Kirpach Josiane , Muller Claude P 
Published: September 2015

AbstractT and B lymphocytes, the mediators of adaptive immune responses, express antigen‐specific receptors that allow them to discriminate between self and a virtually unlimited number of nonself molecules. Their receptors specifically recognise and bind subdomains of foreign macromolecules which are called epitopes. T‐cell epitopes (TCEs) and B‐cell epitopes (BCEs) differ fundamentally in the way they are recognised by the immune system. BCEs are recognised as three‐dimensional structures on the surface of native antigens. TCEs are parts of internalised and processed antigens that are presented to T lymphocytes in association with molecules of the major histocompatibility complex. As in a biological system T‐ and B‐cell receptors or antibody molecules face a virtual infinite number of structures, cognate interactions with epitopes are the basis of the primordial intelligence that drives the teleological choices of the immune system. Immunodominance directs the immune response towards selected epitopes.Key ConceptsSurface immunoglobulins of B cells and antibodies recognise the B‐cell epitope (BCE) of an antigen in its native conformation, while T‐cell receptors (TCRs) recognise the T‐cell epitopes (TCEs) only after intracellular processing of the antigen, and in association with major histocompatibility complex (MHC) molecules.The main common feature of B‐cell epitopes is accessibility on the surface of the antigen.TCE peptides that bind to the same allele of MHC molecules share common ‘anchor’ residues (motifs) that contact the MHC molecule.TCEs presented by MHC class II molecules are longer and more variable in size and their anchor residues are less well defined than those of peptides presented by MHC class I molecules.Patterns of anchor residues facilitate the prediction of peptide binding to MHC molecules.The TCR–MHC–peptide tripartite cognate interaction in concert with coreceptors and other signalling modules mediate T‐cell activation.Immunodominance refers to the concept that only a small subset of the potential epitopes (TCEs or BCEs) present in a given antigen elicit an immune response.Mimotopes are small molecules that mimic the structure of complex conformational epitopes without any sequence homology.While TCEs can be predicted with some confidence, ill‐defined characteristic features of BCEs limit their predictability.Epitope‐based vaccines will allow to better manage desired and undesired cross‐reactivity.
Arenaviruses
Authors: Kunz Stefan 
Published: September 2015

Abstract

The arenaviruses are a large and diverse group of enveloped ribonucleic acid (RNA) viruses that merit significant attention as powerful experimental models and important human pathogens. The prototypic arenavirus lymphocytic choriomeningitis virus (LCMV) has been instrumental in many landmark studies on virus–host interaction and antiviral immunity. Several arenaviruses, including
Lassa virus
and
Lujo virus
in Africa and the South American arenaviruses such as
Junin virus
,
Guanarito virus
,
Machupo virus
,
Sabia virus and Chapare virus,
cause severe viral haemorrhagic fevers in humans and represent serious public health problems. Arenavirus haemorrhagic fevers are among the most devastating emerging human diseases with high fatality rates in hospitalised patients and a limited therapeutic repertoire available. Moreover, compelling evidence indicates that the worldwide‐distributed LCMV is a neglected human pathogen of clinical significance, especially in cases of congenital infection and immunocompromised individuals, as tragically illustrated by fatal cases of transplant‐associated infections.

Key Concepts

Arenaviruses are emerging zoonotic viruses that are carried in nature by persistent infection of rodent hosts.

Current arenavirus diversity is the result of long‐term coevolution of the viruses and their reservoir hosts.

Some arenaviruses cause severe haemorrhagic fevers with high mortality in man.

Arenavirus haemorrhagic fevers represent important public health problems in affected regions of the world.

Arenaviruses were instrumental for the discovery of fundamental concepts in virus–host interaction and antiviral immunity.

Arenavirus reverse genetics helped dissect the mechanisms of arenavirus replication, gene expression and assembly, as well as virus–host interactions.

Arenavirus–receptor interactions and cell entry are crucial determinants for the ecology, epidemiology and human disease potential of arenaviruses.

Haemorrhagic arenaviruses efficiently suppress the host's immune defence mechanisms, which is a key to their virulence.

Several arenavirus candidate vaccines and drugs are under development.