bluuebunny/crossref_metadata_2025_split huggingface dataset:
Advantages of aluminum as a structural material for an agricultural robotic truck
Authors: Seitov S. K. 
Published: March 2024

With the development of the trend towards robot facilitation of farmers’ work, the need for their most effective implementation in the agricultural sector (including horticulture) becomes more urgent. In materials science and agricultural freight robotics, there is still no univocal opinion on what structural materials are most preferable based on technical, economic, and environmental criteria. Authors rarely relate the capabilities of structural materials for robots to a decrease in specific ground pressure. Engineering needs studies comparing different structural materials most suitable to produce agricultural load-carrying robots. This article aims to conduct a comparative investigation of three variants for an agricultural robotic truck with a steel, aluminum, or fiberglass body to justify the most acceptable material. Aluminum was hypothesized to be superior to steel and fiberglass as an agricultural freight robot material. Three robot versions were constructed using steel, aluminum, or fiberglass. They were then tested under field conditions, and the obtained results were recorded. In economic terms, using fi berglass is more justifi ed than aluminum. This is explained by the reduction in robot operating costs due to the lower density of fiberglass (1,900 versus 2,700 kg/m3). However, in terms of the environmental criterion, fiberglass loses because it contains formaldehyde and is difficult to recycle.
ARIMA Time Series Modeling with the Addition of Intervention and Outlier Factors on Inflation Rate in Indonesia
Authors: Utami Dewi Setyo , Huda Nur'ainul Miftahul , Imro'ah Nurfitri 
Published: March 2024

Extreme events in a time series model can be detected when the precise timing of the event, known as the intervention, is known. When the exact timing of an event is unknown, it is referred to as an outlier. If these factors are neglected, the model's accuracy will be affected. To overcome this situation, it is possible to add the intervention or outlier factor into the time series model. This study proposes the combination of intervention and outlier analysis in time series models, especially ARIMA. It is intended to minimize the residuals and increase the accuracy of the model so that it is suitable for forecasting. Using the data of inflation rate in Indonesia, the conflict between Russia and Ukraine was used as an intervention factor in this case. Pre-intervention data (before February 2022) is used to construct the ARIMA model (1st model). After that, the modeling process continued by adding the intervention factor to the ARIMA model. The effect caused by the intervention allows an outlier to appear, so the process is continued by adding the outlier factor, called an additive outlier, into the model before (2nd model). The MAPE for the first and second models is 7.96% and 7.57%, respectively. The finding of this research shows that the ARIMA model with intervention and outlier factors, named as the 2nd model, is the best model. This study shows that combining the intervention and outlier factors into ARIMA model can improve the accuracy. The forecasting of the inflation rate in Indonesia for one period ahead in 2023 is in the range of 2.06%.
ENTERPRISE RISK MANAGEMENT DAN KUALITAS LABA: PERAN DARI KOMPETENSI AUDIT INTERNAL
Authors: Kurniawan Budi , Iskandar Donant Alananto , Rahmanto Basuki Toto 
Published: March 2024

Abstract - There is debate whether ERM can improve the quality of financial reporting information or not. This study aims to examine the effect of the level of ERM disclosure on the quality of company earnings which is then moderated by internal audit competence. The sample of this study are companies listed on the Indonesia Stock Exchange during 2019 except for financial sector companies. The results of this study show that the level of ERM disclosure has no effect on earnings predictability, earnings smoothing, and earnings volatility. In addition, internal audit competency moderation does not affect the relationship between the level of ERM implementation and earnings quality as measured by earnings predictability, earnings smoothing, and earnings volatility. The implication of this research is that stricter policies will encourage companies to implement ERM better. Future research can test the level of ERM implementation using a case study approach.
Keywords: Enterprise Risk Management; Implementasi ERM; Kualitas Laba; Earnings Predictability; Earnings Smoothing; Earnings Volatility; Kompetensi Audit Internal.
INTERNAL CONTROL IN THE PUBLIC SECTOR IN INDONESIA: A CASE STUDY OF STATE TAX RECEIVABLES MANAGEMENT
Authors: Asqolani Asqolani , Hidayat Rahmat Taufik , Marsono Marsono , Kalpikotomo Bayu 
Published: March 2024

Abstract— This research focuses on the Internal Control System (SPI) in managing tax collection at the Directorate General of Taxes (DGT). This study is concerned with the effectiveness of internal control in the public sector, especially on the revenue administration of the central government, which is also stated in the Audit Agency (BPK) report. Internal control is vital to maintain the reliability of financial information in an organization. The method used is qualitative, using The DGT as a case study. The novelty of this research lies in its focus on the tax receivable from both internal and the auditor's points of view. Interviews were conducted with the DGT, the Financial Audit Agency (BPK), and the Inspectorate General (Inspektorat Jenderal/Itjen). Data comes from the Central Government Financial Statements (Laporan Keuangan Pemerintah Pusat/LKPP) and Audit Reports (Laporan Hasil Pemeriksaan/LHP). The results of this study show that the SPI in managing tax collection is good, but there is still room for improvement. It is expected that some recommendations for improving the SPI, such as improving the issuance of letters for the implementation of tax receivables to be entirely through the system, limiting the materiality of collecting tax receivables, maximizing tax collections, especially those that will expire, adding an early warning system to detect overdue collections, faster solving suspend data, and data integration, especially with the tax court for appeal decisions and commercial courts for registration of tax receivables to curators.
Keywords: Audit Report; Central Government Financial Report (LKPP); Internal Control System; Tax Receivables.
THE ANALYSIS OF THE TIMELINESS OF FINANCIAL STATEMENTS (AN EMPIRICAL STUDY ON CONSUMER GOODS SUBSECTOR LISTED ON IDX 2018-2021)
Authors: Lovell Janice , Harjanto Karina 
Published: March 2024

Abstract- The timeliness of financial statements is regarded as one of the qualitative attributes of financial statements, denoting the availability of information for decision-making purposes prior to its diminished capacity to impact decisions. The objective of this study is to gather empirical data on the impact of profitability (ROA), leverage (DER), liquidity (CR), and institutional ownership on the promptness of financial statement reporting. The focus of this study encompasses consumer products firms that are publicly traded on IDX within the time frame of 2018 to 2021. The present study employed secondary data and employed a purposive sampling technique to select and analyze samples, utilizing logistic regression as the primary analytical tool, resulting in research sample of 25 companies. The findings indicate that there is no significant impact of profitability and liquidity on the timeliness of financial statement reporting. However, the study does find a significant positive relationship between leverage and the timeliness of financial statement reporting. Additionally, institutional ownership is found to have a positive and significant effect on the timeliness of financial statement reporting. The simultaneous impact of liquidity, profitability, leverage, and institutional ownership on the timeliness of financial statement reporting is found to be considerable.
Keywords: Institutional Ownership; Leverage; Liquidity; Profitability; Timeliness of Financial Statement Reporting
CULTIVATING ORGANIZATIONAL COMMITMENT: THE IMPACT OF EMOTIONAL LABOR AND THE MEDIATING ROLE OF EMOTIONAL EXHAUSTION
Authors: Yolanda Abiqail 
Published: March 2024

Abstract - The study aims to understand better the connections between emotional labor and emotional exhaustion and the relationship between affective organizational commitment and emotional exhaustion. Also, this study examines the mediating role of emotional exhaustion between emotional labor and affective organizational commitment. Researching how emotional laborers deal with their day-to-day difficulties in managing their emotions and understanding strategies and factors impacting their stress levels will help organizations create policies and practices that support employees in managing their emotions and well-being. This study examines the mediating effect of emotional exhaustion on emotional labor and affective organization commitment. The respondents are heterogeneous and come from a range of industries. The design of this investigation was based on a quantitative methodology. Structural Equation Modelling-Partial Least Squares (SEM-PLS) examined the causal link among variables. The data was collected through Google Forms, and 136 responses were collected. This study revealed that emotional labor positively affects emotional exhaustion, showing that employees who use a surface-acting strategy typically experience higher levels of emotional exhaustion. The relationship between emotional exhaustion and organizational commitment is mediated by emotional exhaustion. Emotional exhaustion negatively affects affective organizational commitment. The researcher learned that surface acting in emotional labor significantly contributes to emotional exhaustion. It is also important for leaders to understand the factors leading to emotional exhaustion and how leaders can mitigate the risk of employees getting emotionally exhausted.
Keywords: Affective Organizational Commitment; Emotional Exhaustion; Emotional Labor; Organizational; Commitment
Важноть художественной структуры романа Л.Толстого «Воскресение»
Authors: Hamzah Ibtisam 
Published: March 2024

هذه المقالة مخصصة للتحليل الفني لرواية الكاتب الروسي ليف تولستوي "الإنبعاث"، والجوانب الفكرية لهذه الرواية، حيث تعد رواية "الإنبعاث" دليلاً كبيرا على أنه يمكنك كتابة شيء مثالي، وإنشاء تحفة فنية، انها رواية أخلاقية كتبها تولستوي في أواخر حياته. تدور أحداث الرواية في روسيا في القرن التاسع عشر، وتروي قصة الأمير ديمتري إيفانوفيتش نيكليندوف، وهو شاب ثري من طبقة النبلاء يتحول من حياة الترف والفساد إلى حياة الفقراء والكادحين. تتناول رواية "الإنبعاث" مجموعة من القضايا الأخلاقية، مثل الفساد، والظلم، والحب، والتسامح. لقد ابتكر تولستوي تحفة متناغمة فهي تجسيدًا للاعتدال والبساطة، لكنها مليئة بالحياة، مشبعة بالصور الحية للناس والأحداث والخبرات والانفعلات الانسانية. ان الموقف النقدي لتولستوي تجاه الواقع البرجوازي انعكس بشكل كبير في رواية "الإنبعاث"، التي تعتبر بحق أفضل عمل للواقعية النقدية في أواخر القرن التاسع عشر. فالرواية عبارة عن نقد لاذع وساخر على خدمة الكنيسة وهذا أحد أسباب إعلان السينودس عن ارتداد تولستوي عن الكنيسة الأرثوذكسية.
وعلى عكس أعماله السابقة كما في رواية " انا كاريننا" فان تولستوي في رواية "الإنبعاث" يشرح على الفور المفهوم العام للرواية بسلسلة من الأمثال الواضحة، ثلاثة منهم يدعون إلى الغفران والمسامحة، والرابع يقدم فيه تولستوي وجهة نظره في كيفية تصحيح وتحسين الشخصية الانسانية. ان تعزيز المحتوى "المثالي" في رواية "البعث" كان لها مردودات معينة ليس فقط من خلال تناقضاتها الأيديولوجية، ولكن أيضًا في شكلها الفني. حيث دخل المضمون في علاقة معقدة مع الشكل الفني، وأعيد بناء شكل الرواية تدريجياً وهذا يرجع لخطورة القضايا المطروحة في الرواية التي قادت إلى تغيرات في بنيتها وفي توصيف شخصياتها. من الافكار الرئيسية التي حاول تولستوي ان يظهرها في الرواية هي ان الثروة والسلطة لا تؤديان إلى السعادة والفساد والظلم موجودان في كل طبقة اجتماعية وان الحب والتسامح هما أساس الحياة الأخلاقية. ان رواية "الإنبعاث" واحدة من أهم الروايات الأخلاقية في الأدب الروسي. وهي رواية غنية بالأفكار العميقة، والتي تدعو إلى حياة بسيطة وكريمة قائمة على الحب والرحمة.
في هذه المقالة قمنا بتحليل الهيكل الفني لهذه الرواية الذي يجري في صراع بين اتجاهين - نقدي ("اتهام") و"مثالي" ("بداية ملكوت الله") وكذلك تحليل الشخصيات الرئيسية في الرواية وسرد بعض الأحداث المهمة في الرواية ومناقشة الأفكار الرئيسية فيها.
Mendelian Randomization of Blood Metabolites Suggests Circulating Glutamine Protects Against Late-Onset Alzheimer’s Disease
Authors: Ramadan Ferris A. , Arani Gayatri , Jafri Ayan , Thompson Tingting , Bland Victoria L. , Renquist Benjamin , Raichlen David A. , Alexander Gene E. , Klimentidis Yann C. 
Published: March 2024

Background: Late-onset Alzheimer’s disease (LOAD) represents a growing health burden. Previous studies suggest that blood metabolite levels influence risk of LOAD. Objective: We used a genetics-based study design which may overcome limitations of other epidemiological studies to assess the influence of metabolite levels on LOAD risk. Methods: We applied Mendelian randomization (MR) to evaluate bi-directional causal effects using summary statistics from the largest genome-wide association studies (GWAS) of 249 blood metabolites ( n = 115,082) and GWAS of LOAD (ncase = 21,982, ncontrol = 41,944). Results: MR analysis of metabolites as exposures revealed a negative association of genetically-predicted glutamine levels with LOAD (Odds Ratio (OR) = 0.83, 95% CI = 0.73, 0.92) that was consistent in multiple sensitivity analyses. We also identified a positive association of genetically-predicted free cholesterol levels in small LDL (OR = 1.79, 95% CI = 1.36, 2.22) on LOAD. Using genetically-predicted LOAD as the exposure, we identified associations with phospholipids to total lipids ratio in large LDL (OR = 0.96, 95% CI = 0.94, 0.98), but not with glutamine, suggesting that the relationship between glutamine and LOAD is unidirectional. Conclusions: Our findings support previous evidence that higher circulating levels of glutamine may be a target for protection against LOAD.
Understanding the Relationship Between Wealth and Cognitive Function by Race/Ethnicity Among Older United States Adults with Diabetes
Authors: Papadimitriou Amelia , Dawson Aprill Z. , Thorgerson Abigail , Bhandari Sanjay , Martinez Martin , Egede Leonard E. 
Published: March 2024

Background: The prevalence of type 2 diabetes is increasing with the burden disproportionately falling on older adults and racial/ethnic minorities. Older adults with diabetes show greater cognitive decline and there are disparities in cognitive function by race/ethnicity that can be explained by social determinants such as wealth. Objective: To understand whether there is a differential relationship between wealth and cognitive function by race/ethnicity among older U.S. adults with diabetes. Methods: Data on 9,006 adults aged 50+ with diabetes from the Health and Retirement Study (2006–2016) were analyzed. The primary outcome, cognitive function, was a score ranging from range 0–27 categorized as: normal [12–27], mild cognitive impairment (MCI) [7–11], and dementia including Alzheimer’s disease [0–6]. Three modeled outcomes were: 1) normal versus MCI, 2) normal versus dementia, 3) MCI versus dementia. Wealth was log transformed and used as continuous and binary (≥median, <median). Logistic generalized estimating equation models were used to examine the relationship between wealth and cognitive function and models were stratified by race/ethnicity. Models were adjusted for demographics, lifestyle, functional limitations, and comorbidities. Results: In adjusted models, greater wealth was significantly associated with lower odds of MCI and dementia for all groups. Similarly, having wealth less than the sample median was associated with higher odds of MCI and dementia compared to wealth≥sample median. Conclusions: Increased wealth was significantly protective against MCI and dementia for all ethnic groups. Wealth less than the sample median was associated with greater odds of dementia for NHB and NHW.
Distinct and Convergent Alterations of Entorhinal Cortical Circuits in Two Mouse Models for Alzheimer’s Disease and Related Disorders
Authors: Zhong Ping , Cao Qing , Yan Zhen 
Published: March 2024

Background: The impairment of neural circuits controlling cognitive processes has been implicated in the pathophysiology of Alzheimer’s disease and related disorders (ADRD). However, it is largely unclear what circuits are specifically changed in ADRD, particularly at the early stage. Objective: Our goal of this study is to reveal the functional changes in the circuit of entorhinal cortex (EC), an interface between neocortex and hippocampus, in AD. Methods: Electrophysiological, optogenetic and chemogenetic approaches were used to examine and manipulate entorhinal cortical circuits in amyloid-β familial AD model (5×FAD) and tauopathy model (P301S Tau). Results: We found that, compared to wild-type mice, electrical stimulation of EC induced markedly smaller responses in subiculum (hippocampal output) of 5×FAD mice (6-month-old), suggesting that synaptic communication in the EC to subiculum circuit is specifically blocked in this AD model. In addition, optogenetic stimulation of glutamatergic terminals from prefrontal cortex (PFC) induced smaller responses in EC of 5×FAD and P301S Tau mice (6-month-old), suggesting that synaptic communication in the PFC to EC pathway is compromised in both ADRD models. Chemogenetic activation of PFC to EC pathway did not affect the bursting activity of EC neurons in 5×FAD mice, but partially restored the diminished EC neuronal activity in P301S Tau mice. Conclusions: These data suggest that 5×FAD mice has a specific impairment of short-range hippocampal gateway (EC to subiculum), which may be caused by amyloid-β deposits; while two ADRD models have a common impairment of long-range cortical to hippocampal circuit (PFC to EC), which may be caused by microtubule/tau-based transport deficits. These circuit deficits provide a pathophysiological basis for unique and common impairments of various cognitive processes in ADRD conditions.
Plasma Phosphorylated Tau 231 Increases at One-Year Intervals in Cognitively Unimpaired Subjects
Authors: Martínez-Dubarbie Francisco , López-García Sara , Lage Carmen , Di Molfetta Guglielmo , Fernández-Matarrubia Marta , Pozueta-Cantudo Ana , García-Martínez María , Corrales-Pardo Andrea , Bravo María , Jiménez-Bonilla Julio , Quirce Remedios , Marco de Lucas Enrique , Drake-Pérez Marta , Tordesillas Diana , López-Hoyos Marcos , Irure-Ventura Juan , Valeriano-Lorenzo Elizabeth , Blennow Kaj , Ashton Nicholas J. , Zetterberg Henrik , Rodríguez-Rodríguez Eloy , Sánchez-Juan Pascual 
Published: March 2024

Background: Plasma biomarkers of Alzheimer’s disease (AD) constitute a non-invasive tool for diagnosing and classifying subjects. They change even in preclinical stages, but it is necessary to understand their properties so they can be helpful in a clinical context. Objective: With this work we want to study the evolution of p-tau231 plasma levels in the preclinical stages of AD and its relationship with both cognitive and imaging parameters. Methods: We evaluated plasma phosphorylated (p)-tau231 levels in 146 cognitively unimpaired subjects in sequential visits. We performed a Linear Mixed-effects Model to analyze their rate of change. We also correlated their baseline levels with cognitive tests and structural and functional image values. ATN status was defined based on cerebrospinal fluid biomarkers. Results: Plasma p-tau231 showed a significant rate of change over time. It correlated negatively with memory tests only in amyloid-positive subjects. No significant correlations were found with any imaging measures. Conclusions: Increases in plasma p-tau231 can be detected at one-year intervals in cognitively healthy subjects. It could constitute a sensitive marker for detecting early signs of neuronal network impairment by amyloid.
The Effect of Environmental Taxes on Environmental Accounting Disclosure of Nigerian Oil and Gas Companies
Authors: Bala Hussaini , Al-Absy Mujeeb Saif Mohsen , Ya'u Abba , Abdullahi Murtala , Sani Armayau Alhaji , Khatoon Ghousia , Mustapha Umar Aliyu , Musa Basiru 
Published: March 2024

There is currently a lack of information about the contemporary and potential effects of environmental taxes on environmental accounting disclosure. This study, therefore, explores environmental taxes' impact on Nigerian oil and gas companies' disclosure of environmental accounting information. The study used auxiliary data by generating information on the outcome variable and the explanatory variable from the “Organization for Economic Cooperation and Development” (OECD) and annual reports and accounts of the oil and gas corporations in Nigeria. The analysis included thirteen (13) companies as of December 31, 2021. Fixed-effects regression using Estimation using Driscoll and Kraay standard errors (DKSE) has been used in this study. The study revealed that an increase in total green taxes or transportation taxes will stimulate the disclosure of environmental accounting information by the oil and gas corporations in Nigeria. It is also documented that oil and gas companies that have high C2 intensity are less likely to disclose environmental accounting information. The study findings will be useful to the regulators and policymakers in Nigeria. This is because if the government enhances environmental taxes, it may inspire companies to enhance their environmental accounting procedures.
Multi User Authentication for Reliable Data Storage in Cloud Computing
Authors: Shah Richa , Dubey Shatendra Kumar 
Published: March 2024

Today's digital environment, Multi-user authentication plays a crucial role in ensuring data integrity and confidentiality, emphasizing its importance of reliable and secure data storage in cloud computing environments. The exploration extends to the strategies for implementing secure multi-user authentication, encompassing aspects such as password policies, biometric verification, encryption, role-based access control (RBAC), and multi-factor authentication (MFA). The issue of reliable data storage is covered in further detail, on the importance of data availability and integrity. Real-world applications of multi-user authentication and reliable data storage are examine. The paper elucidates how these applications enhance overall security, mitigating risks associated with unauthorized access and cyber threats.The paper concludes by integration of multi-user authentication and reliable data storage is explored through considerations the critical role of multi-user authentication in ensuring reliable data storage in cloud computing such as secure API access, token-based authentication, and adherence to security best practices. Challenges in user authentication are addressed, with solutions proposed for seamless access across cloud platforms, including the adoption of Single Sign-On (SSO), multi-factor authentication, regular security audits, collaboration with cloud security experts, and user education and training. The synthesis of challenges, benefits, drawbacks, and implementation strategies provides organizations with a comprehensive guide for enhancing their data security measures.