bluuebunny/crossref_metadata_2025_split huggingface dataset:
Optimization of Accounting information System in Public Sector for Sustainable Risk Management Under Big Data Analytics. Does forensic Accountants’ Skill Generate Differences?
Authors: HUY Pham Quang , PHUC Vu Kien 
Published: June 2024

Abstract
This article sets its sight to allot an intelligible picture of how to optimize accounting information system (AIS) in public sector organization (PSO) for sustainable risk management (SRM) under the big data analytics (BDA) and offers in-depth understandings concerning to the role of forensic accountants’ skill (FAS) on these aforementioned interconnections. The structural equation modeling (SEM) and multi-group SEM were wielded to testify the hypothesized model rested on cross-sectional data formulated by a closed-ended questionnaire survey distributed to convenience and snowball sample of 683 respondents in PSOs. All the proffered hypotheses in the theoretical model were authenticated by the soundly statistical evidences. The observations of the current study also generated the numerous practical implications for the practitioners in organizational management and policymakers in building up the strategies and promulgating rules in relation to digital initiatives adoption, accounting practices and risk management toward sustainable development within PSOs.
Corporate Internationalization and Uncertainty of Cash Holdings: Evidence from an Emerging Market
Authors: Mirza Hammad Hassan , Hussain Haroon , Sarwar Ghulam , Habib Haroon 
Published: June 2024

Abstract
Purpose – The purpose of this study is to investigate the empirical relationship between corporate internationalization and uncertainty of cash holding in non-financial listed companies of Pakistan. Secondly, the effect of cash flow, size of firm and capital expenditure on uncertainty of cash is also explored.
Design/Methodology/Approach - A panel data of 100 companies over the period starting from 2011 to 2018 is collected from the published annual reports. Data is analyzed using pooled and panel OLS regression. For robustness of results dynamic GMM is used. Findings - The estimated results show a significant negative relationship between corporate internationalization and uncertainty of cash holdings. Moreover, large size firms tend to represents a relatively more stable cash balance as compared to small size firms. Practical Implications - The study concludes that firms engage in international operations are in better position to access external capital market and are able to stabilize their liquidity.
Originality/Value – This study uses 3 years standard deviation of cash instead of conventionally used absolute change in cash balance to measure uncertainty of cash. This study is among the first studies to examine such sort of relationships in an emerging economy. Further, for robustness of results dynamic panel GMM is applied.
Technical Efficiency and Marketing Performance of Turmeric Production
Authors: Melese Tsegaye , Gurmis Nigus 
Published: June 2024

Abstract
The study’s major purposes were to assess technical efficiency, determine its causes, and measure the marketing performance of turmeric production in the Sheko and Yeki areas. A two-stage random sampling approach was used to select 300 households. Cobb-Douglas and Tobit model were used to investigate efficiency levels and determinants. As a result, the average technical efficiency was 73.72. The average technical efficiency suggests that it was possible to raise turmeric production by 26.28 percent without utilizing additional inputs. Land, labor, oxen, seeds, herbicide, and urea all had a big impact on how much turmeric was produced. The Tobit model revealed that gender, age, household size, the number of plots, and market information substantially impacted technical efficiency. The structure conduct performance model was used to evaluate the performance of the Turmeric market. The findings showed that the markets for Turmeric in the region were non-competitive, with concentration ratios at the Sheko and Tepi markets of 78.5 and 64.2%, respectively. Policies aimed at motivating and strengthening the existing agricultural extension system, and providing appropriate marketing information, is required to improve Turmeric’s efficiency and Marketing performance.
Developing a Typology of Heritage Site Visitors: A Consumer Styles Inventory Approach
Authors: Rajh Sunčana Piri , Rajh Edo , Horvat Sandra 
Published: June 2024

Abstract
The purpose of this paper is to examine the behaviour of heritage site visitors using a consumer decision-making styles framework and to identify different groups of visitors based on their behavioural patterns and criteria when selecting a heritage site. To investigate the behaviour of heritage site visitors and identify different groups, an empirical research was conducted. Data were collected from 332 respondents and analysed using descriptive statistics, exploratory and confirmatory factor analysis, Cronbach’s alpha coefficient, and k-means cluster analysis. The current study found that seven out of eight consumer decision-making styles related to visiting heritage sites were identified. In addition, k-means cluster analysis revealed that respondents could be classified into three clusters based on their consumer decision-making styles. These findings have important implications for the marketing strategies of heritage sites. At the end of the paper, implications are discussed and recommendations for future research are suggested.
التحليل الجغرافي للحوادث المرورية في مدينة العمارة
Authors: هاشم أحمد صيهود , النجار دنيا شكر , زويد حيدر عبدالله 
Published: May 2024

يهدف البحث التعرف على الحوادث المرورية وأسبابها وأهم العناصر الطبيعية المؤثرة على وقوع الحوادث المرورية فضلاً عن ايجاد الحلول الممكنة لحد من وقوع الحوادث المرورية في منطقة الدراسة، وقد اعتمدت الدراسة على المنهج الوصفي والتحليلي، حيث توصلت الدراسة الى التحقق المستمر في سلامة المركبات وتوفر شروط المتانة والأمان فيها وذلك عن طريق الفحص السنوي وكذلك التفتيش المفاجئ على المركبات والتشدد في تفعيل القوانين المرورية ومعاقبة المخالفين، كما يجب متابعة وتطوير البرامج الخاصة بالتوعية المرورية بما يكفل الحد من الحوادث المرورية. وضرورة إصلاح كافة المطبات والحفر الموجودة على الطرق بشكل آني وسريع مع إعادة تبليط بعض الطرق ذات التبليط الرديء وبالسرعة الممكنة كون ذلك يسبب حالات زخم مروري وحوادث مرورية. توصلت الدراسة الى أن أعلى نسبة للمشتركين بالحوادث داخل المدينة هم من الذكور حيث شكلوا نسبة (91.5%) من المجموع مقارنة مع الإناث التي شكلت نسبة (8.5%) من المجموع الكلي للحوادث. كما وازدادت أعداد الحوادث المرورية وبشكل ملحوظ من عام 2010 وحتى عام 2022 إذ بلغ أعلى مجموع لها عام 2022 حيث شكلت (370) حادثا، ورافقها في ذلك ارتفاع في عدد الإصابات إذ بلغ مجموعها (540) إصابة للعام نفسه.
Pemberian Kasgot Black Soldier Fly Dan PGPR Akar Bambu Terhadap Pertumbuhan dan Hasil Tanaman Bawang Merah ( Alium ascalonicum L.) Varietas Tajuk
Authors: Husain Indriati , Rahim Yunnita , Rahman Yusuf Abd 
Published: June 2024

Penelitian bertujuan untuk mengetahui pengaruh, interaksi serta dosis dan konsentrasi terbaik kasgot Black Soldier Fly (BSF) dan Plant Growth Promoting Rhizobacteria (PGPR) akar bambu terhadap pertumbuhan dan hasil tanaman bawang merah (Allium ascalonicum L) varietas tajuk. Penelitian dilaksanakan pada Bulan Februari sampai Juni 2023 yang berlokasi di SMK PPN Gorontalo, Kecamatan Telaga Kabupaten Gorontalo. Penelitian menggunakan Rancangan Acak Kelompok (RAK) Faktorial dengan 2 faktor. Faktor pertama yaitu, Kasgot Black Soldier Fly (K) dengan 4 taraf yaitu K0 = Kontrol, K1 = 200 g/polybag, K2= 300 g/polybag, K3= 400 g/polybag dan faktor kedua PGPR akar bambu (P) dengan 4 taraf yaitu P0 = (kontrol), P1 = 20 ml/liter air, P2 = 30 ml/liter air, P3 = 40 ml/liter air. Parameter yang diukur adalah tinggi tanaman, jumlah daun, jumlah anakan, bobot umbi basah, jumlah umbi, diameter umbi dan bobot umbi kering. Data hasil pengamatan dianalisis dengan menggunakan analisis of varians (ANOVA α = 5%) dan dilanjutkan dengan uji DMRT dengan taraf 5 %. Hasil penelitian menunjukkan bahwa aplikasi kasgot Black Soldier Fly (BSF) berpengaruh nyata terhadap tinggi tanaman, jumlah daun, jumlah anakan, bobot umbi basah, jumlah umbi, diameter umbi dan bobot umbi kering tanaman bawang merah. Sedangkan PGPR akar bambu berpengaruh nyata pada tinggi tanaman dan jumlah daun. Terdapat interaksi antar kedua perlakuan pada parameter tinggi tanaman, jumlah daun dan diameter umbi dimana kombinasi terbaik terdapat pada pemberian kasgot 400 gram/polybag + PGPR 30 ml/liter air. Dosis kasgot yang sesuai ada pada perlakuan 400 gram/polybag dan konsentrasi PGPR yang sesuai yaitu 40 ml/liter air.

Kata kunci: Kasgot Black Soldier Fly (BSF), Plant Growth Promoting Rhizobacteria (PGPR) Akar Bambu, Varietas Tajuk.
DEVENIR ENSEIGNANT DE FLE AU BRÉSIL:
Authors: Porto Correa Fernanda , Armani Galli Joice 
Published: June 2024

Réfléchir sur l’enseignement-apprentissage des langues étrangères (LE) au Brésil nous amène à mettre en exergue un sujet assez polémique, à savoir, celui des politiques linguistiques. Compte tenu des réflexions apportées par l’action publique sur ce domaine, plus précisément dans la formation supérieure, cet article propose la présentation du projet Les Crabes. Sous la perspective de la connaissance, du langage et de la réalité comme pratiques d’interactions et de représentation sociale (PAVIANI, 2013), le projet d’enseignement du français a débuté dans l’année 2011 au sein d’une bibliothèque communautaire, dont le binôme langue-culture a joué un rôle non négligeable. La réalisation de ce projet jusqu’à l’heure actuelle porte des réflexions assez pertinentes pour la formation des futurs enseignants de Français Langue Étrangère (FLE), au Brésil.
PENGEMBANGAN ALAT PENDETEKSI ASAP PADA KAMAR HOTEL BERBASIS INTERNET OF THINGS (IOT) DI INDRAMAYU
Authors: Margana Ferry Kurniawan , Pauzan Muh 
Published: May 2024

<p class="Abstract" align="center"><strong>ABSTRACT</strong></p><p class="Abstract">The development of IoT-based smoke detectors using NodeMcu ESP8266 and smoke sensors has achieved satisfactory results. This tool has succeeded in providing an effective solution as a responsive early detection of fire. The implementation of remote monitoring through the website allows access to smoke detection information from far-flung locations, providing flexibility and affordability in security surveillance. NodeMcu ESP8266 as an IoT platform proved to be the right choice, bringing the ease of connectivity of tools with the internet. The device's quick response to the presence of smoke at various sensor distances confirms its reliability in detecting potential fires. The success of this research highlights the great potential of IoT technology in improving the level of security, especially in detecting fire threats efficiently. With tested and responsive tools, further implementation and development of functionality can be explored. Overall, the development of smoke detectors promises to make a positive contribution to the understanding and application of IoT technology in the context of public security and safety.</p><p><em> </em></p><p><em>Keywords: </em><em>IoT-Based Smoke Detectors, NodeMcu ESP8266, Remote Monitoring, Fire Early Warning Systems, Sensor Technology</em><em>.</em></p><p> </p><p class="Abstract" align="center"><strong>ABSTRAK</strong></p><p class="Abstract">Pengembangan alat pendeteksi asap berbasis IoT menggunakan NodeMcu ESP8266 dan sensor asap telah mencapai hasil yang memuaskan. Alat ini berhasil memberikan solusi efektif sebagai pendeteksi dini kebakaran yang responsif. Implementasi monitoring jarak jauh melalui website memungkinkan akses informasi deteksi asap dari lokasi yang berjauhan, memberikan fleksibilitas dan keterjangkauan dalam pengawasan keamanan. NodeMcu ESP8266 sebagai platform IoT terbukti menjadi pilihan yang tepat, menghadirkan kemudahan konektivitas alat dengan internet. Respons cepat alat terhadap keberadaan asap pada berbagai jarak sensor menegaskan kehandalannya dalam mendeteksi potensi kebakaran. Kesuksesan penelitian ini menyoroti potensi besar teknologi IoT dalam meningkatkan tingkat keamanan, khususnya dalam mendeteksi ancaman kebakaran secara efisien. Dengan alat yang teruji dan responsif, implementasi lebih lanjut dan pengembangan fungsionalitas dapat diexplorasi. Secara keseluruhan, pengembangan alat pendeteksi asap ini menjanjikan kontribusi positif terhadap pemahaman dan penerapan teknologi IoT dalam konteks keamanan dan keselamatan masyarakat.</p>
Peningkatan Kinerja Babinsa ditinjau dari Kompetensi dan Pengembangan SDM
Authors: Sembiring Zulkifer , Sembiring Ferikawita Magdalena 
Published: June 2024

Abstract
The success of the territorial training tasks carried out was greatly influenced by the role of Babinsa as the lowest implementing element in the Kodim 1006/Banjar organization. The performance of Babinsa Kodim 1006/Banjar is not yet optimal, which is a challenge. The purpose of this study was to determine the effect of competency and HR development on Babinsa's performance. The samples used were 170 Babinsa with cluster random sampling technique which were randomly selected. The results of the research show that competence, HR development, and Babinsa's performance are in the sufficient category. The results of the data analysis show that competency and human resource development have a significant positive effect on Babinsa's performance, both partially and simultaneously. The existence of a significant positive influence on competence and HR development on performance indicates that it is necessary to analyze the needs for training and human resource development so that Babinsa has competencies relevant to duties and responsibilities. Therefore, the leadership of Kodim 1006/Banjar must plan and identify competency and human resource development in order to improve Babinsa's performance at Kodim 1006/Banjar.

Abstrak
Keberhasilan tugas pembinaan teritorial yang diselenggarakan sangat dipengaruhi oleh peran Babinsa sebagai unsur pelaksana terendah dalam organisasi Kodim 1006/Banjar. Belum optimalnya kinerja Babinsa Kodim 1006/Banjar menjadi sebuah tantangan. Tujuan penelitian ini untuk mengetahui pengaruh kompetensi dan pengembangan SDM terhadap kinerja Babinsa. Sampel yang digunakan sebanyak 170 Babinsa dengan teknik cluster random sampling yang dipilih secara acak. Hasil penelitian menunjukkan bahwa kompetensi, pengembangan SDM dan kinerja Babinsa dikategori cukup. Hasil analisis data menunjukkan bahwa kompetensi, dan pengembangan SDM berpengaruh positif signifikan terhadap kinerja Babinsa baik secara parsial maupun simultan. Adanya pengaruh positif signifikan kompetensi, dan pengembangan SDM terhadap kinerja menunjukkan bahwa perlu dilakukan analisis kebutuhan pelatihan dan pengembangan SDM agar Babinsa memiliki kompetensi yang relevan dengan tugas dan tanggung jawab. Maka dari itu, unsur pimpinan Kodim 1006/Banjar harus merencanakan dan mengidentifikasi kompetensi dan pengembangan SDM agar dapat meningkatkan kinerja Babinsa di Kodim 1006/Banjar.
Cellular immunity in women aged 20–40 living in different climatic and geographic regions
Authors: Shchegoleva L. S. , Shashkova E. Yu. , Sergeeva T. B. 
Published: June 2024

The aim. To identify phenotypic features of adaptive cellular immune responses in young women living in different climatic and geographic regions.Materials and methods. We examined 63 apparently healthy women, including 25 residents of Sovpolye settlement, Arkhangelsk region (Arctic region) and 38 residents of Tskhinvali (Republic of South Ossetia) aged 20–40. The content of lymphocytes, their phenotypes CD4+, CD8+, CD3+, CD5+, CD16+, CD10+, CD71+, CD25+, HLA-DR+ and CD95+, CEA (carcinoembryonic antigen) glycoprotein, and interleukin (IL) 6 and IL-10 cytokines was studied. Lymphocytes phenotyping was performed by indirect immunoperoxidase reaction using monoclonal antibodies (MedBioSpektr, Moscow) on “dried drop” lymphocyte sample with peroxidase conjugate and chromogen solution staining for immersion microscopy analysis (Nicon 50i, Japan). The content of CEA glycoprotein and cytokines was determined using ELISA.Results. In women living in Arctic region, a deficiency of CD5+, CD3+, CD10+, CD95+, CD71+, CD25+, HLA-DR+ cells, CEA and IL-6 concentrations is associated with high concentrations of CD8+ and IL-10. In women living in Southern region, a slight deficiency of CD5+, CD8+ and CD95+ cells is associated with high concentrations of CEA, IL-6, IL-10 and CD10+, CD16+ and HLA-DR+ cells.Conclusion. In inhabitants of different climatic regions, the features of formation of adaptive immune reactions are determined by different quantitative and qualitative composition of lymphocytes and cytokines phenotypes. Reduction of reserve capabilities of immune homeostasis is detected 3 times more often in inhabitants of the Arctic region.
Comparative assessment of structural changes in the prostate after bipolar plasma and thulium fiber laser enucleation of benign prostatic hyperplasia
Authors: Notov I. K. , Zalavina S. V. , Mashak S. V. , Bgatova N. P. , Pozdnyakova S. V. , Savchenko S. V. , Notov K. G. 
Published: June 2024

Background. Benign prostatic hyperplasia (BPH) is a common disease in older men. Transurethral surgery in BPH is the gold standard for treatment, but the techniques differ in the energy used. Considering the different mechanisms of action of bipolar plasma and thulium fiber laser energy on prostate tissue, the study of structural changes under their influence is relevant.The aim. To study the features of structural changes in the prostate during bipolar plasma and thulium fiber laser enucleation of benign prostatic hyperplasia.Methods. Thirty one patients with BPH were divided into two groups. Group 1 (n = 17) underwent transurethral plasma enucleation of the prostate; Group 2 (n = 14) underwent transurethral thulium fiber laser enucleation. Fragments of the surgical prostate capsule were collected intraoperatively and were processed according to standard examination protocols using light and electron microscopy. The width of coagulation necrosis, the relief of the dissection line, the severity of cell and the prostate intercellular matrix destruction were taken into account.Results. Studies have shown the clinical and functional perioperative homology of the compared methods of surgical treatment of BPH. Data from light and electron prostate microscopy showed a greater damaging effect of bipolar plasma energy, which is manifested by a larger width of the zone of coagulation necrosis, a torn and raised appearance of the dissection line, and pronounced integrity violations of cellular elements and intercellular matrix components. Laser exposure causes less pronounced changes, which indicates a more gentle effect of the thulium fiber laser on the prostate components.Conclusion. The obtained microscopy results indicate that the intraoperative action of a thulium fiber laser is less traumatic for the cells and intercellular matrix of the surgical prostate capsule compared to bipolar plasma exposure.
The relationship of sphingolipid mechanisms with oxidative stress and changes in mitochondria during functional unloading of postural muscles
Authors: Protopopov V. A. , Sekunov A. V. , Panov A. V. , Bryndina I. G. 
Published: June 2024

Background. Prolonged inactivity of skeletal muscles is accompanied by the development of oxidative stress and changes in sphingolipid metabolism. The relationship of sphingolipid mechanisms with generation of reactive oxygen species (ROS) in muscles subjected to functional unloading has not been studied.The aim. To identify the relationship between changes in sphingomyelinase and ceramide abundance and ROS production in rat soleus muscle during functional unloading.Methods. Male Wistar rats were subjected to hindlimb suspension for 12 hours or 14 days with the acid sphingomyelinase (ASM) inhibitor amitriptyline (AMI). The levels of ASM, ceramide and ROS were determined by fluorescence microscopy on histological sections. Pro-oxidant enzymes (NADPH oxidases 2 and 4 (NOX2 and NOX4)), cytochrome c oxidase (COX IV), the regulator of mitochondrial biogenesis PGC-1α (peroxisome proliferator-activated receptor gamma coactivator 1-alpha) in muscle homogenates were studied by Western blotting, which also was used for assessment of ceramide and ASM in the isolated mitochondrial fraction. The effects of sphingomyelinase and prooxidants on ceramide, ASM, ROS and NOX2 levels were studied in an ex vivo model by incubating the muscle with exogenous sphingomyelinase or H2O2.Results. 12-hour hindlimb suspension was accompanied by an increase in the level of ASM and ceramide in rat soleus muscle. Unloading for 14 days was characterized by an increase in ASM, ceramide, ROS, NOX2, NOX4 and a decrease in COX IV and PGC-1α levels. ASM and ceramide were also increased in the mitochondrial fraction of muscle. The ASM inhibitor amitriptyline partially or completely prevented the changes caused by the unloading. In the ex vivo model, the stimulating effect of exogenous sphingomyelinase on the ROS and NOX2 levels in rat soleus muscle was found, whereas H2O2 stimulated muscle ASM and ceramide production.Conclusion. A close relationship has been established between the sphingomyeli-nase pathway of ceramide formation and ROS production in skeletal muscle under conditions of functional unloading.
Effect of composite collagen containing hydrogel on the functional activity of fibroblasts after acid-induced <i>in vitro</i> injury
Authors: Markov P. A. , Eremin P. S. , Gilmutdinova I. R. , Greben A. I. , Kostromina E. Yu. , Sokolov А. S. , Artemyeva I. A. 
Published: June 2024

It is well known that the acidity of the microenvironment has a significant impact on the functional activity of cells involved in tissue repair. To date, the effect of biomaterials containing components of the human dermis intercellular matrix on fibroblasts under acidosis has not been fully studied.The aim of the study. To evaluate the effect of a composite hydrogel containing dermal components on the functional activity of intact fibroblasts and fibroblasts with acid-induced dysfunction.Materials and methods. To simulate the physicochemical conditions of acute inflammation, human fibroblasts were incubated for an hour at 39 °C in a nutrient medium overacidified to pH = 6. The morphometric characteristics of human skin fibroblasts were assessed using light and fluorescence microscopy methods. The number of apoptotic cells and proliferation index were assessed using flow cytometry.Results. It has been established that exposure of fibroblasts to an acidic medium inhibits their adhesive properties and reduces the rate of cell growth. The introduction of hydrogel into a cell suspension with damaged cells restores adhesive properties and cell growth. In the fibroblast population, after acid exposure, the number of living cells decreases, and the number of apoptotic cells increases. Cultivation of damaged fibroblasts in the presence of a composite hydrogel increases the number of living cells in the population and reduces the number of apoptotic cells. Acid-induced fibroblast damage reduces the proliferative activity index. It was revealed that the introduction of hydrogel into the culture medium stimulates the proliferative activity of both intact and damaged fibroblasts. The results obtained indicate that a composite hydrogel consisting of extracellular matrix components is capable of restoring the functional activity of fibroblasts damaged as a result of exposure to an acidic medium. The results obtained can be used to create biomaterials that increase the efficiency of skin regeneration in cases of excessively intense acute inflammation.