bluuebunny/crossref_metadata_2025_split huggingface dataset:
Creative Accounting Effect through Discretionary Accruals on Likelihood of Economic Unit Being Exposed to Financial Distress Risks
Authors: AL_Hasani Thaer Saeed Fakhri , ALyasari Salim Amoori Abbood , IRaheem Osama Jameel 
Published: May 2024

Many major international companies were subjected to financial faltering and then bankruptcy and collapse as a result of their managements misusing this flexibility in accounting principles and policies, which led to most economic units losing public confidence and increasing doubt about the efficiency and integrity of their management in the extent of adherence to accounting policies and standards. This type of practice is called creative accounting, which means taking advantage of the flexibility that exists in the use of accounting principles and policies, or the lack of consistency in their use from year to year, with the intention of influencing the numbers appearing in the financial statements and thus influencing the outcome of the activity and the financial position of the economic unit to achieve its goals and motives of maximizing profits. current and future financial situation or improve through manipulation to deceive shareholders and users of financial information. Hence the importance of the research through knowing the impact of creative accounting through optional entitlements on the possibility of economic units being exposed to financial default, as the concept of creative accounting will be exposed, the reasons for economic units resorting to it, its types and objectives, the concept of optional entitlements and the types of those entitlements, as well as the concept of financial default and its types. Its causes and stages, Then the applied aspect of the research will be presented by displaying the results of the questionnaire that were distributed to the research sample represented by a group of chartered accountants and containing a set of questions in three axes. The results of those answers were presented through the (SPSS) program and through the use of simple linear regression for the purpose of achieving the hypothesis. The research is based on (there is a statistically significant effect of creative accounting through optional entitlements on the exposure of the economic unit to financial distress), and then the most important results reached by the researcher and the most important recommendations were presented.
Data-Informed Insights on Thriving Through Challenges: Exploring Posttraumatic Growth, Resilience, and Social Support in Hemodialysis Patients
Authors: Malik Nudra , Razzaq Saira , Shabbir Aqsa , Iqbal Naveed , Puri Ayesha Mubeen , Zia Sahar , Muazzam Amina 
Published: May 2024

Hemodialysis is one treatment option for end stage renal disease which does not cure the disease completely but increases the patients’ span of life. It imposes a lot of physical and psychological burden on the patients. Identification of factors protecting the patients from these burdens is needed. Recent studies have focused on posttraumatic growth (PTG) as a protective factor against the distressing health outcomes. The aim of this cross-sectional study is to investigate the occurrence of PTG in patients on maintenance hemodialysis and examine its association with perceived social support and resilience. A convenience sample of 200 patients receiving maintenance hemodialysis was recruited from two government hospitals of Lahore, Pakistan. Data was collected using Posttraumatic Growth Inventory, Perceived Social Support Scale, and Trait Resilience Scale. Individuals undergoing hemodialysis showed high levels of PTG and the mean total score for PTGI was 60.1+ 11.5. Resilience (r = .79, p<.001) and perceived social support (r = .51, p<.001) were significantly correlated with PTG. Hierarchical multiple regression indicated increasing age, longer duration of hemodialysis, and resilience to be significant predictors (p<.001) of PTG in patients and explained 52% of the variance. The results provide helpful information which could be used to develop interventions for patients to transform their adversity into positive growth by improving their resilience and social support.
ANALISIS PENGAMBILAN KEPUTUSAN PENATAAN PKL PADA RUANG TERBUKA HIJAU (RTH) TAMAN BUNGKUL SURABAYA
Authors: Rini Juliana Renta Uli Simamora  , Nur Aulia Fadilah  
Published: May 2024

Keberadaan PKL sering kali mengganggu kenyamanan masyarakat, terutama ketika mereka berjualan di tempat-tempat yang tidak diizinkan, seperti taman kota. Taman Bungkul, sebagai taman kota terbesar di Surabaya yang seringkali keberadaan mereka dalam berjualan tidak teratur juga menghadapi masalah serupa dengan keberadaan PKL yang tidak tertib dan berjualan sembarangan di setiap sisi Taman Bungkul yang merusak keindahan dan kebersihan taman. Hal ini memerlukan perhatian khusus dari pemerintah bahwa para pedagang kaki lima tersebut memerlukan ruang yang diperbolekan untuk mereka berjualan dengan teratur dan tertib yang seringkali hal ini diabaikan dalam perencanaan tata kota. Oleh karena itu, Pemerintah Surabaya berupaya mengatur taman kota dengan memberikan ruang bagi pedagang kaki lima. Langkah ini bertujuan untuk memperindah taman kota dan mengurangi pedagang kaki lima liar yang mengganggu kebersihan dan keindahan. Program ini juga menciptakan sentra wisata kuliner di Taman Bungkul pada tahun 2019. Penelitian ini menggunakan teori William N. Dunn yaitu efektivitas, efisiensi, kecukupan, pemerataan, responsivitas, dan ketepatan, untuk menganalisis keputusan pemerintah. dalam penelitian ini adalah dengan menggunakan metode kualitatif deskriptif. Peneliti menggunakan metode pengumpulan sumber data sekunder dan juga data primer. Data primer merupakan data dan informasi yang diperoleh langsung dari aktor atau informan dalam penelitian. Sedangkan data sekunder adalah data yang berupa berkas tertulis seperti laporan, dokumen, dan arsip yang masih berhubungan dengan judul penelitian. Berjalannya program ini mendapat banyak sekali dampak positif yang mengurangi permasalahan diawal, menertibkan penataan taman kota serta menarik minat masyarakat untuk menikmati taman kota tersebut, Namun masih ada kekurangan dalam pengawasan pemerintah, yang membuat banyak pedagang kaki lima beroperasi secara liar. Rekomendasi yang dapat penulis tawarkan adalah pemantauan lebih ketat dengan mengerahkan Satpol PP untuk membantu memberikan sosialisasi kepada para pedagang kaki lima liar yang masih menyalahi aturan, memberikan sanksi kepada pedagang kaki lima yang masih melanggar aturan
Unpacking the Influence of Corporate Social Responsibility on Consumer Purchase Intentions: Policy Implications for Organizations
Authors: Akbar Aini , Gull Maryam , Farast Mobina , Anwer Zahra 
Published: May 2024

Corporate Social Responsibility (CSR) persuades organizations towards upward mobility in society, and presently, organizations' involvement in societal issues is a promise for successful, profitable business. Recently, CSR has grabbed the attention of academic scholars and practitioners. Thus, this study hypothesizes an organization can enthrall consumer purchase intention by upholding CSR activities. The current study also determines the relationship between legal responsibility (LR), economic responsibility (ECOR), ethical responsibility (ER), philanthropic responsibility (PR) and consumer purchase intention (CPI). Furthermore, it determines the mediating role of CSR awareness in the relationship between CSR and CPI. Four hundred (400) data were collected from consumers of Pakistan's fast-moving consumer goods (FMCG), and the findings were evaluated through SPSS 22.0. The findings of this deductive and quantitative study exhibit that CSR, LR, ECOR, ER, and PR significantly influence CPI. The results also support the mediating role of CSR awareness in the relationship between CSR and CPI. The results have valuable insights for practitioners and policymakers.
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBIAYAAN MACET ANGGOTA BMT DINAR RAHMAT INSANI MUAMALAT KCP LEBAKSIU PADA AKAD MUROBAHAH
Authors: Febrieani Lutfiyah 
Published: May 2024

Pembiayaan macet merupakan salah satu resiko besar yang terdapat dalam setiap dunia perbankan baik itu bank konvensional, bank syari’ah, bahkan koperasi ataupun BMT. Pembiayaan macet memberikan dampak yang buruk terhadap BMT. Salah satu dampaknya adalah tidak terlunasi nya pembiayaan sebagian atau seluruhnya. Semakin besar pembiayaan bermasalah maka akan berdampak buruk terhadap tingkat kesehatan likuiditas BMT. Dan ini juga berpengaruh pada menurunnya tingkat kepercayaan para deposan yang menitipkan dananya. Oleh karena itu sangat penting untuk menyusun langkah-langkah tepat yang mana diperlukan sebuah penyelesaian terhadap pembiayaan macet sebagai langkah penyehatan dan pebaikan terhadap neraca keuangan. Hal ini perlu hati-hati sedini mungkin guna mengantisipasi hal-hal yang tidak diinginkan dikemudian hari. Rumusan masalah penelitian ini adalah apa faktor-faktor yang menyebabkan pembiayaan murabahah macet, Bagaimana dinamika anggota dan pembiayaan Murabahah dan bagaimana aplikasi akad murobahah di BMT DRI Muamalat KCP Lebaksiu. Tujuan penelitian ini untuk mengetahui faktor-faktor yang menyebabkan pembiayaan murabahah macet dan untuk mengetahui, Bagaimana dinamika anggota dan pembiayaan Murabahah dan Bagaimana aplikasi akad murobahah. Metode yang digunakan pada penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan deskriptif yang bertujuan untuk membuat deskripsi gambaran secara sistematis, actual dan akurat mengenai fakta-fakta, sifat-sifat serta hubungan antar fariabel yang diselidiki kemudian mengambil kesimpulan. Tehnik pengumpulan data penelitian ini menggunakan dokumen, wawancara, dan hasil observasi sebagai sumber bukti untuk mendapatkan data yang ditunjang dengan melakukan studi literatur yang berkaitan pada regulasi perlakuan pembiayaan murabahah bermasalah. Hasil penelitian mengenai “Faktor-faktor yang mempengaruhi pembiayaan macet anggota BMT DRI Muamalat KCP Lebaksiu yaitu faktor yang menyebabkan pembiayaan murabahah macet di BMT DRI Muamalat KCP Lebaksiu dikarenakan pihak BMT (faktor insternal) dan nasabah itu sendiri (faktor eksternal). Tinjauan hukum Islam terhadap penyelesaian pembiayaan murabahah bermasalah di BMT DRI Muamalat KCP Lebaksiu tersebut sesuai dengan prinsip-prinsip hukum Islam, karena dalam menangani pembiayaan bermasalah BMT DRI Muamalat KCP Lebaksiu cara-cara seperti musyawarah terlebih dahulu, pemberian keringanan dan pembebasan hutang.
Course of coronavirus infection in patients with type 2 diabetes mellitus
Authors: Khamidullina Z. Sh. , Avzaletdinova D. Sh. , Morugova T. V. , Zagidullin N. Sh. , Gareeva D. F. 
Published: May 2024

The coronavirus infection (COVID-19) pandemic remains a hot topic of study to this day. According to studies, mortality in patients with COVID-19 and a history of diabetes mellitus (DM) is 2-3 times higher than in patients without DM.The purpose of the study is to analyze the course of coronavirus infection in patients with T2DM.Material and methods: A prospective observation of 381 patients with T2DM and COVID-19 in the intensive care unit was carried out in 2020-2021. 2 groups were formed: Group I (comparison group) – patients with a fatal outcome, Group II (control group) – patients discharged from the hospital with an improvement in their condition. An assessment was made of changes in the dynamics of clinical and laboratory parameters upon admission and before discharge in both groups.Results and discussion: Patients with a fatal outcome were more often admitted in a serious condition (75% vs. 12.7% at p ≤ 0.0001). Significantly more often than aches (92.5% vs. 69.58%, p=0.0044), shortness of breath on exertion (92.5% vs. 75.17%, p=0.0245), grade 3 DN (62.5%, p<0.0001), the need for non-invasive lung ventilation (28.95% versus 1.39%, p <0.0001) artificial lung ventilation (81.1% versus 1.75% ( p<0.0001) was noted in group I. In the comparison group, the Charlson comorbidity index was higher: 6.0 [5.0;7.0] versus 4 [4; 4], at p<0.0001. In the group of patients who were discharged with improvement, they more often took metformin and sulfonylureas, in the group of patients who died, they were more often on insulin therapy. In dynamics, the levels of intracellular enzymes such as alkaline phosphatase, creatine phosphokinase, lactate dehydrogenase in the group with an unfavorable outcome significantly increased, in contrast to the group with a positive outcome. Also, in a fatal outcome, there is a deterioration in kidney function, laboratory characterized by an increase in the level of creatinine and urea, a decrease in the glomerular filtration rate and blood albumin. Despite the ongoing anticoagulant therapy, patients with a fatal outcome showed pronounced signs of activation of the hemostasis system, which are characterized by an increase in INR, prolongation of prothrombin time and aPTT, and thrombocytopenia.Conclusion. The risk of death from coronavirus infection in people with diabetes increases with age. DM 2 is a comorbid disease and acute multiple organ disorders develop with the addition of a coronavirus infection. Coronavirus-induced coagulopathy in patients with DM2 and COVID-19 with a fatal outcome is characterized by poor controllability and low efficacy of anticoagulant therapy.
Syndrome of imaginary excess of mineralocorticoids: a clinical case
Authors: Nuralieva N. F. , Lavrenyuk A. A. , Adjiasanova M. Zh. , Yukina M. Yu. , Chugunov I. S. , Platonova N. M. , Troshina E. A. 
Published: May 2024

The syndrome of apparent mineralocorticoid excess (AME) is a rare genetic disease characterized by juvenile hypertension, hypokalemia, suppression of renin and aldosterone. AME syndrome is caused by a mutation in the HSD11B2 gene, which encodes 11ß-hydroxysteroid dehydrogenase type 2, that converts cortisol into cortisone.The purpose of the article is to describe a clinical case of genetically confirmed (mutation C.911A>G of the HSD11B2 gene) AME syndrome. The disease manifested in the first years of life; the patient was prescribed mineralocorticoid receptor antagonists, potassium preparations, potassium-sparing diuretics, and other antihypertensive therapy. Due to the absence of normotonia and normokalemia, dexamethasone has been prescribed since the age of 12. Due to uncontrolled arterial hypertension and hypokalemia, complications developed (medullary nephrocalcinosis, myocardial remodeling), and prolonged dexamethasone intake led to a slowdown in puberty and a decrease in bone mineral density.
UPAYA GURU PAI DALAM MEMBENTUK KARAKTER DISIPLIN SISWA DI SD NEGERI 2 TELUK KEPAYANG KECAMATAN KUSAN HULU KABUPATEN TANAH BUMBU
Authors: FADILLAH MUHAMMAD , DP USMAN , NAJIHA FAIZAH 
Published: May 2024

Pendidikan Agama Islam (PAI) yang merupakan salah satu mata pelajaran dalam sekolah memiliki peran-peran berarti dengan guru sebagai subjeknya dalam mendampingi pertumbuhan anak. Tugas-tugas seperti menanamkan akidah atau keyakinan memiliki Tuhan dan menyembahNya serta membiasakan untuk berakhlak mulia dalam arti berperilaku baik atau berbudi pekerti luhur dalam interaksi sosial dengan keluarga maupun masyarakat. guru PAI sebagai pembawa sekaligus penyampai materi tentang Islam dituntut mampu sebagai pembentuk karakter yang baik, termasuk karakter disiplin bagi anak. Pentingnya peran tersebut, maka peneliti tertarik menyusun penelitian dengan judul upaya guru PAI dalam membentuk karakter disiplin siswa di SD Negeri 2 Teluk Kepayang Kecamatan Kusan Hulu Kabupaten Tanah Bumbu Tahun Pelajaran 2020/2021, dengan tujuan untuk mengetahui bagaimana karakter siswa, upaya guru PAI dan factor-faktor yang mempengarhui upaya guru PAI dalam membentuk karakter disiplin siswa di SD Negeri 2 Teluk Kepayang Kecamatan Kusan Hulu Kabupaten Tanah Bumbu
Pendekatan dalam penelitian menggunakan pendekatan kualitatif dengan jenis deskriptif. Subjek penelitiannya adalah kepala sekolah, guru, siswa dan orang tua. Pengumpulan data dilakukan dengan observasi, wawancara dan dokumentasi. Data diolah dengan teknik reduksi data, penyajian data dan menarik kesimpulan dengan teknik induktif yaitu menarik kesimpulan dari yang khusu ke umum.
Hasil penelitian disimpulkan bahwa karakter disiplin siswa di SD Negeri 2 Teluk Kepayang Kecamatan Kusan Hulu Kabupaten Tanah Bumbu yaitu disiplin datang tepat waktu, patuh terhadap peraturan di sekolah, dan disiplin mengerjakan tugas, memehuni tugas piket sesuai dengan jadwal yang sudah ditentukan. Upaya guru PAI dalam membentuk karakter disiplin siswa meliputi mengajarkan tertib dalam belajar, memberikan contoh dan teladan yang baik dan memberikan sanksi bagi siswa yang melanggar. Adapun faktor yaitu faktor pendukung, adanya kontrol dari Kepala Sekolah secara langsung dan aktif, dan peran guru yang aktif. Faktor penghambat, meliputi faktor keluarga, suasana rumah, keadaan ekonomi keluarga, pemahaman tentang teknologi, jarak antara sekolah dengan rumah yang agak serta faktor lingkungan yang kurang kesadaran akan kedisiplinan.
Detection and Antimicrobial Susceptibility of Candida Species Isolated from the Urine of Patients in a Tertiary Health Facility, Southwest Nigeria
Authors: A. B. Damola , O. V. Adeoshun , A. S. Bakarey , U. N. Udeh, 
Published: May 2024

Aims: This study aimed to identify and determine the antimicrobial susceptibility profiles of Candida species causing UTI among patients attending a tertiary Teaching Hospital, in southwest Nigeria.
Study Design: Comparative cross-sectional study.
Place and Duration of Study: Lagos State University Teaching Hospital, Ikeja, Nigeria between June 2017 and February, 2018.
Methodology: A total of 250 participants whose provisional diagnosis was candiduria were recruited for this study. Urine samples were collected from consenting participants early in the morning into sterile wide mouth universal containers. These samples were cultured aerobically on Blood agar, Cystine-Lactose-Electrolyte Deficient (CLED) agar and Sabouraud dextrose agar (SAB) at 370C within 1 to 2 days. The isolates were profiled into species level using microscopic, biochemical test, chromogenic media (Chrom agar Candida) and Analytical Profile Index (API) 32C examination analysis.
Results: An overall rate for Candidiasis in this study was 12.8% (32/250). The rate was higher in female 17.5% compared to 6.5% in their male counterparts (p=0.014). Highest rate of infections peaked at 28.6% among age group 83-92 years and lowest (6.7%) in age group 23-32 years. A total of 11 (4.4%) urine culture from participants produced C. albicans pure fungi isolates. However, by gender, this was statistically significant (p=0.003). A total of 81 bacterial (32.4%) and fungal isolates 32 (12.8%) were isolated and profiled. Distribution of Candida species indicated highest incidence in age range 31-40 years, followed by 21-30years and age 61-70 years age brackets. The isolated species were Candida albicans 11(34.4%), C. tropicalis 8(25%), C. parapsilopsis 6(19%), C. krusei 2(6.3%) and C. hellenica 1(3.1%). Sixty to seventy percent of fungal isolates were susceptible to ketoconazole and fluconazole while the susceptibility pattern of Candida species to itraconazole, terbinafine and nystatin varied between moderately susceptible to resistance. All the Candida isolates were resistant to griseofulvin. However, C. albicans was found to be the major Candida species causing Candidal urinary tract infection. The only C. hellenica isolated was resistant to all the antifungal drugs were approved except nystatin.
Conclusion: High profile of Candida isolates and related UTI microbes were found in this study. There is need for advocacy for the use of API and Chrom agar Candida for routine diagnosis for Candida identification. Nevertheless, the Candida isolates were mostly susceptible to ketoconazole and Fluconazole but only the isolates were griseofulvin resistant.
Morphological and Agronomical Characterization in Bread Wheat (Triticum aestivum L.) Germplasm and Combined Study of Heritability, Genetic Variance, Genetic Advances and Association of Characters
Authors: Rani Anjali , Gangwar L.K , Chaudhary Mayank , Kumar Dharamraj 
Published: May 2024

The present experiment was carried out during Rabi 2021-2022 at Crop Research Centre of Sardar Vallabhbhai Patel University of Agriculture & Technology, Meerut-250110 (U.P.). The material used in the present study comprised 103 germplasm accessions of Wheat (Triticum aestivum L.) having variability for various agronomic and morphological characters were obtained from the available germplasm in the Department of Genetics & Plant Breeding, SVPUA&T, Meerut. The number of genotypes are 103 including four check (DBW-71, DBW-222, DBW-173, HD-3226), the Plot size is10 row 2.5m length spaced at 0.25m and the date of sowing is 20 December, 2021 on Augmented experimental design. Twelve observations were recorded. In each plot, five plants from each genotype were arbitrarily selected and tagged to record the observations studied characteristics except days to 50 % flowering and days to maturity they were recorded on plot basis. The highest value of biological yield per plant was estimated in CSW-18 (45.16g), DBW-621 (51.45%) recorded a high value of harvest index and the maximum grain yield is from CSW-18 (15.94) g. High heritability coupled with high genetic advance observed for gluten content, grain yield per plant, biological yield per plant, harvest index and number of productive tillers per plant.
Never Walk Alone: Clathrin-coated Vesicle (CCV) Components in Plant Immunity
Authors: Thabrez MD , M Vineeth , Sharma Ayushi , Sharma Sakshi , Umashankar Madduri 
Published: May 2024

The plasma's protein makeup at the host-pathogen interaction membrane (PM) has significant effects on a plant cell's perception of and reacts to microbiological infections that invade. The capacity of a plant to adjust Its PM composition is essential for controlling the intensity, length, and immunological response integration. One method by which plant cells reconfigure the vesicular trafficking on their cell surface, encompassing secretion and endocytosis. During these trafficking procedures, cargo proteins (such as transporters, receptors for pattern recognition, and other proteins with immunological activities) by tiny, membrane-bound vesicles to or from the PM. Vesicles covered with clathrin (CCVs) that develop at the PM and trans-Golgi membranes Early endosomes and networks have become the most common vesicle form in the control of plant defense mechanisms.