bluuebunny/crossref_metadata_2025_split huggingface dataset:
Do Client Managers Strategically Manage Earnings in Response to Auditors’ Quantitative Materiality Threshold Disclosures?
Authors: Wellmeyer Patricia , Pincus Morton , Yao Lijie 
Published: March 2024

SYNOPSIS
Expanded audit report regulation in the United Kingdom requires auditor disclosure of client-specific quantitative materiality thresholds (QMTs). The United States decided against requiring this disclosure, concerned that providing clients with visibility into this important audit input could enhance managers’ ability to manage earnings without detection. Using the U.K. setting, we investigate whether clients strategically leverage their auditors’ QMTs to increase income through undetected earnings management. We examine the association between auditor QMT and client earnings management generally and in client settings where a material qualitative factor in the form of heightened earnings management incentives exists. In our general setting, we find a positive relation between auditors’ lagged and current QMTs and clients’ current-year accruals-based earnings management. We do not find a relation in our heightened earnings management settings, however, suggesting that auditors consider qualitative materiality factors and constrain clients’ auditor QMT-based earnings management.
Data Availability: Data are available from the public sources cited in the text.
JEL Classifications: M41; M42; M48.
Ginekologi Kosmetik dari Paradigma Uroginekologi-Rekonstruksi
Authors: Purwara Benny Hasan 
Published: March 2024

Sebagai spesialis uroginekologi, kami adalah spesialis yang menangani perubahan fungsional dan anatomi dasar panggul perempan sebagai akibat proses persalinan, penuaan, dan faktor lainnya. Banyak dari pasien kami yang ditemui setiap hari, juga mengeluhkan perubahan fungsi seksual dan penampilan estetika genital. Oleh karena itu kami sebagai spesialis dasar panggul berkewajiban untuk memahami masalah ini dan mengatasinya atau merujuknya ke spesialis bedah yang berkualifikasi terbaik.Ginekologi Kosmetik telah menjadi salah satu subspesialisasi bedah uroginekologi elektif dengan pertumbuhan tercepat untuk perempuan dan termasuk spesialis kedalam bidang ginekologi, urologi, dan bedah plastik. Bidang minat khusus ini mencakup prosedur kosmetik untuk meningkatkan penampilan estetika daerah vulvo/vagina, serta perbaikan fungsional vagina dalam upaya untuk meningkatkan atau membantu memulihkan fungsi seksual setelah perubahan yang mungkin terjadi setelah melahirkan dan/atau penuaan.
Phaleria Macrocarpa’s Extract Inhibits Autophagy Probably Through TNF-α in HUVEC Cell Culture
Authors: Simanjuntak Leo Jumadi , Ganis Siregar M. Fidel , Mose Johanes C. , Lumbanraja Sarma N. 
Published: March 2024

Objective: This study aimed to determine the effects of Phaleria macrocarpa’s extract on TNF-α and LC3-II level and their correlation in preeclampsia-induced HUVEC. Method: This study used HUVEC culture as an in vitro model and Phaleria macrocarpa’s extract, widely used as an anti-inflammation and antioxidant.Result: Phaleria macrocarpa’s extract reduce TNF-α level siginificantly at concentration of 7.813μg/mL and at 62.5μg/mL reduce TNF-α level to normal level. There was no significant decrease and reduction to normal level in LC3-II. TNF-α has a strong positive correlation with LC3-II (r=0.958), that reduced TNF-α level will decrease LC3-II levels, where a decrease in TNF-α level of 1pg/mL will reduce LC3-II levels by 0.413pg/mL.Conclusion: Thus, Phaleria macrocarpa’s extract might be used to overcome endothelial dysfunction and autophagy in preeclampsia.Ekstrak Phaleria macrocarpa Menghambat Otofagi Melalui TNF-α Pada Kultur Sel HUVECAbstrakTujuan: Penelitian ini bertujuan untuk mengetahui efek ekstrak Phaleria macrocarpa pada inflamasi dan otofagi pada sel endotel dengan mengukur kadar TNF-α dan LC3-II pada HUVEC yang diinduksi serum preeklampsia.Metode: Penelitian ini menggunakan kultur HUVEC sebagai model in-vitro yang banyak digunakan untuk memelajari patogenesis preeklampsia. Phaleria macrocarpa (Scheff.) Boerl juga dikenal sebagai Mahkota Dewa secara luas digunakan sebagai anti-inflamasi dan antioksidan Hasil: Hasil menunjukkan ekstrak Phaleria macrocarpa menurunkan kadar TNF-α secara signifikan pada konsentrasi 7.813 μg/mL dan konsentrasi 62.5 μg/mL menurunkan kadar TNF-α ke kadar normal. Tidak terdapat penurunan signifikan rerata kadar LC3-II antara kontrol dan model PE dan dibutuhkan ekstrak Phaleria macrocarpa pada konsentrasi lebih dari 250 μg/mL untuk menurunkan kadar LC3-II pada model preeklamsia ke kadar hamil normal. Kadar TNF-α memiliki korelasi positif yang bermakna dengan LC3-II dengan tingkat korelasi sangat kuat (r = 0.847), dimana penurunan kadar TNF-α sebesar 1 pg/mL akan menurunkan kadar LC3-II sebesar 0.413 pg/mL.Kesimpulan: Dengan demikian, ekstrak Phaleria macrocarpa dapat digunakan untuk mengatasi disfungsi endotel dan otofagi pada preeklampsia.Kata kunci: Phaleria Macrocarpa, Preeklampsia, HUVEC, TNF-α, LC3-II
Effectiveness Curcuma Longa to Prevent Cells Damage in Early Pregnant Mice with Acute Toxoplasmosis
Authors: Simanjuntak Tigor Peniel , Hatta Mochammad , Rauf Syahrul , Tahir Andi Mardiah , Yusuf Irawan , Taslim Nurpudi Astuti , Sirait Robert Hotman , Prabandari Silvia Arin 
Published: March 2024

Objective: To prove the effectiveness of Curcuma longa to prevent damage cells by analyzing FOXP3 gene expression, TNF-α level, and histopathology of placental tissue. Method: This study was conducted in 20 early pregnant mice, divided in 5 groups (K1-K5). K1-K4 were injected with tachyzoites. K1 and K2 were intervened with Curcuma longa 125 and 500 mg/kg/day. K3 were intervened with spiramycin 60 mg/kg/day, K4 were intervened with 0,2 distilled water, and K5 was not injected and intervened. IgG-IgM levels, FOXP3 mRNA expression, TNF-α level was examined serially, and placental mice were taken for histopathology examination 7 days after intervention.Result: FOXP3 mRNA expression in K1 and K2 increased significantly 7 days after intervention compared to K4 (p < 0.05), however the increased of expression in two groups has no significant difference. TNF-α level in K1 and K2 decreased significantly 7 days after intervention compared to K4 (p < 0.05), however the decrease of level in two groups has no significant difference. Hemorrhagic and necrotic cells were not found in K1 and K2, but were found in K3 (75%) and K4 (100%). Conclusion: Curcuma longa 125 mg is effective to prevent cells damage in early pregnant mice with acute toxoplasmosis. Efektivitas Ekstrak Curcuma Longa Mencegah Kerusakan Sel Pada Mencit Hamil Muda dengan Toksoplasmosis Akut.AbstrakTujuan: Membuktikan efektivitas Curcuma longa mencegah kerusakan sel dengan menganalisis ekspresi gen FOXP3, kadar TNF-α, dan histopatologi jaringan plasenta.Metode: Penelitian dilakukan pada 20 tikus hamil muda, dibagi dalam 5 kelompok (K1-K5). K1-K4 diinjeksi 10 takizoid toksoplasma intra abdominal. Tiga hari pasca injeksi takizoid, K1 dan K2 diintervensi dengan Curcuma longa 125 dan 500 mg / kg / hari. K3 diintervensi dengan spiramisin 60 mg / kg / hari, K4 diintervensi dengan 0,2 ml air suling dan K5 tidak diinjeksi dan tidak diintervensi. Kadar IgG-IgM, ekspresi mRNA FOXP3, kadar TNF-α diperiksa secara serial dan plasenta tikus diambil untuk pemeriksaan histopatologi 7 hari pasca intervensi.Hasil: Ekspresi mRNA FOXP3 pada K1 dan K2 meningkat bermakna (p< 0.05) 7 hari pasca intervensi dibandingkan dengan K4 (p <0,05), tetapi peningkatan ekspresi pada kedua kelompok tidak terdapat perbedaan bermakna. Kadar TNF-α pada K1 dan K2 menurun bermakna 7 hari pasca intervensi dibandingkan dengan K4 (p <0,05), tetapi penurunan kadar pada dua kelompok tidak terdapat perbedaan bermakna. Hemoragik dan nekrotik sel tidak ditemukan pada K1 dan K2, tetapi ditemukan pada K3 (75%) dan K4 (100%).Kesimpulan: Curcuma longa 125 mg efektif untuk mencegah kerusakan sel pada tikus hamil muda dengan toksoplasmosis akut.Key words: Curcuma longa, kerusakan sel, hamil muda, gene FOXP3, TNF-α, toxoplasmosis
Sejarah Peradaban Islam : Perkembangan Ilmu Pengetahuan pada Masa Pemerintahan Diinasti Bani Abbasiyah
Authors: Ainur Riska Amalia  
Published: March 2024

ABSTRAK
Bani Abbasiyah merupakan salah satu kekhalifahan islam setelah runtuhnya Bani Ummayah. Pada masa pemerintahan Bani Abbasiyah islam mengalami perkembangan yang sangat pesat sehingga pada saat itu Bani Abbasiyah diberi julukan The Golden Age Of Islam atau masa keemasan dan kejayaan islam. Artikel ini bertujuan untuk mengetahui sejarah Bani Abbasiyah, perkembangan ilmu pengetahuan pada masa Bani Abbasiyah dan kemunduran dari Bani Abbasiyah. Penelitian ini merupakan penelitian kepustakaan atau Library Research dengan kajian literatur berupa buku, jurnal dan catatan. Peneliti hanya menggunakan sumber pustaka dengan melakukan kegiatan membaca, mencatat dan mengolah bahan penelitian. Hasil dari penelitian ini yaitu Bani Abbasiyah berdiri sekitar tahun 132-556 H/ 750-1258 M. Pemerintahan Bani Abbasiyah terbagi menjadi empat fase. Ilmu pengetahuan menjadi berkembang pesat pada masa Bani Abbasiyah. Ilmu pengetahuan ini dibagi menjadi dua yaitu ilmu naqli dan ilmu aqli.
Kata Kunci: Bani Abbasiyah, Kejayaan, Ilmu Pengetahuan
Kepemimpinan Abu Bakar Al-Shiddiq (Simbol Pemersatu Umat Islam)
Authors: Misrayanti  , Aeni Nuraeni , Syakur Nur Ahsan 
Published: March 2024

Abu Bakr was born in Mecca in the year 573, approximately two years and six months after the Year of the Elephant. His full name is Abdullah, the son of Uthman, who was the son of Amir, and so on, with his lineage tracing back to Ghalib al-Qurashi At-Taimi through various ancestors. The lineage of Abu Bakr al-Siddiq intersected with the lineage of the Prophet Muhammad (peace be upon him) at their sixth-generation ancestor, Murrah bin Ka'ab. During his time as a caliph, Abu Bakr was determined to continue the military expedition led by Usamah. Usamah's forces returned to Medina with victory and war spoils (ghanimah). Additionally, another of Abu Bakr As-Siddiq's policies involved fighting false prophets and individuals who refused to pay zakat (obligatory almsgiving). Abu Bakr's leadership model was both charismatic and democratic. He was known for making firm decisions, such as taking measures to combat apostasy, resistance to paying zakat, and false prophets. When Abu Bakr As-Siddiq addressed the public, he encouraged open dialogue, allowing the voice of the community to be heard without constraints imposed by a leader's authority. This demonstrated a commitment to democratic values.

Abu Bakar lahir di Mekah pada tahun 573 M atau lebih kurang dua tahun enam bulan setelah tahun Gajah. Namanya adalah Abdullah bin Utsman bin Amir bin Amr bin Ka’ab bin Sa’ad bin Taim bin Murrah bin Ka’ab bin Lu’ai bin Ghalib al-Qurasyi At-Taimi. Nasab Abu Bakar al-Shiddiq bertemu dengan nasab Nabi Muhammad Saw pada kakek keenam yaitu Murrah bin Ka’ab. Ketika menjadi khalifah Abu Bakar bertekad kuat untuk melanjutkan ekspedisi militer pimpinan Usamah. Pasukan Usamah kembali ke Madinah dengan membawa kemenangan dan harta ghanimah (harta rampasan perang). Selain itu, kebijakan lain Abu Bakar As-Shiddiq memerangi nabi palsu dan orang-orang yang tidak mau membayar zakat. Model kepemimpinan Abu Bakar karismatik dan demokratis, selain itu tegas dalam mengambil keputusan sebagaimana saat mengambil kebijakan memberantas kaum murtad, pembangkang zakat dan nabi-nabi palsu. Abu Bakar as-Shiddiq saat ia menyampaikan pidatonya di hadapan publik, dimana suara umat tidak dibatasi oleh otoritas seorang pemimpin, melainkan ia meminta masukan dan pendapat dari umat hal tersebut menunjukkan adanya penerapan nilai demokratis.
Evaluation of different substance combinations in a multiple-session mesotherapy protocol for the management of osteoarthritis in dogs: a retrospective study
Authors: Alves João C. , Santos Ana , Lafuente Pilar 
Published: March 2024

Abstract

OBJECTIVE
To describe the effect of different substance combinations administered through mesotherapy in dogs with hip osteoarthritis.

ANIMALS
104 dogs.

METHODS
In this retrospective study, 4 groups (dogs treated with a combination of lidocaine, piroxicam, and thiocolchicoside [MG]; dogs treated with lidocaine, piroxicam, and Traumeel [TG]; dogs treated with lidocaine, piroxicam, and glucosamine [GG]; and dogs treated with the same combination as in MG combined with a photobiomodulation session [MPG]) were set. For all groups, the same treatment frequency was followed. Response to treatment was measured with the Canine Brief Pain Inventory (divided into pain interference score and pain severity score), Liverpool Osteoarthritis in Dogs (LOAD), and Canine Orthopedic Index (divided into function, gait, stiffness, and quality of life) before treatment and 15, 30, 60, 90, and 120 days after treatment. Cox proportional hazard regression analysis was used to investigate the influence of treatment, age, sex, body weight, breed, and Orthopedic Foundation for Animals score.

RESULTS
Dogs had a mean age of 7.6 ± 3.1 years and body weight of 28.6 ± 5.5 kg. Hip osteoarthritis was classified as mild (4), moderate (70), or severe (30). Greater improvements were observed in MG and MPG. Kaplan-Meier estimators showed MG and MPG had longer periods with clinically significant results. Treatment was the covariable that contributed more frequently to the outcomes observed.

CLINICAL RELEVANCE
The combination used in MG, particularly combined with photobiomodulation, produced longer-lasting clinically significant results.
Preliminary investigation of the safe dose of oleandrin when administered orally to Beagles
Authors: Fossum Theresa W. , Newman Robert A. , Matos Jose R. 
Published: March 2024

Abstract

OBJECTIVE
The purpose of the study reported herein was to determine the dose of oleander extract and oleandrin (the key pharmacologically active constituent) that could be safely administered PO to dogs.

ANIMALS
42 purebred Beagle dogs were used to study an extract of Nerium oleander.

METHODS
3 studies were performed in 42 purebred young adult (ages 12 months or older) Beagle dogs using a supercritical fluid extract of N oleander leaves. The first study was an 8-day initial dose-ranging study in 2 dogs, a second 7-day repeat-dosing study was performed in 4 dogs, and the final study was performed in 32 dogs where test subjects were given extract or placebo once daily for 28 consecutive days via oral (gavage) administration followed by a 14-day recovery period.

RESULTS
At 2.3 µg/kg of oleandrin, there were no observable adverse effects during the duration of the study. Adverse effects were not seen until doses exceeded 6.9 µg/kg of oleandrin, at which time mild, reversible clinical signs were noted. However, a dose > 460 µg of oleandrin/kg was fatal in 1 of 2 dogs in this study.

CLINICAL RELEVANCE
The studies reported here, taken in totality, suggest that doses exceeding 6.9 µg/kg of oleandrin may be associated with cardiac abnormalities. An estimated no treatment effective adverse event oral dose of oleandrin appears to be 4.6 µg of oleandrin/kg. Higher doses may be tolerable but should be used with appropriate monitoring.
Customer Intention to Save for Retirement Using a Professional Financial Services Planner
Authors: Rickwood Catherine M. , Johnson Lester W. , Worthington Steve , White Lesley 
Published: March 2024

ABSTRACT
This paper presents the results of an investigation into the factors that determine the intention to save for retirement using a professional financial services planner. The sample of 289 individuals aged between 30-65 years in Australia revealed that self-efficacy and attitudes are the main factors that cause a consumer to save for retirement, using the services of a financial planner and/or accountant. Structural equation modelling (SEM) analysis indicated that subjective knowledge and goal clarity have a negligible effect on behavioural intentions in this context. Furthermore, it was found that goal clarity, subjective knowledge and perceived risk did not have a direct impact on behavioural intentions. With 57 per cent of the variance explained, these results are considered robust. Finally, a number of opportunities for further research are outlined.
Insurance Literacy in Australia: Not Knowing the Value of Personal Insurance
Authors: Driver Tania , Brimble Mark , Freudenberg Brett , Hunt Katherine 
Published: March 2024

ABSTRACT
Underinsurance and low financial literacy have been shown to be key issues impacting the effectiveness of personal financial management. Both issues are made more important by the complex financial system, an ever moving array of financial products and services, and the progressive move towards self-reliance in retirement. These factors suggest a greater degree of financial independence and more effective financial decision-making is required over the long-term, both of which may be undermined by low financial literacy and underinsurance. Little is known, however, about the impact of financial illiteracy on the propensity to seek and retain insurance.
Using an interview methodology, we obtained the views of informed and non-informed participants to examine insurance literacy in Australia. We find evidence that insurance literacy of consumers is generally low and exacerbated by factors such as low product knowledge, low trust of providers, low awareness of risk mitigation strategies, and behavioural decision-making biases. These factors can culminate in a perception of low value and subsequent underinsurance. Furthermore, this appears to be more acute for personal insurances as opposed to general insurances.
The Hayne Royal Commission and Financial Planning Advice: A Review of the Impact on the Operating Model of Financial Advice Firms
Authors: Abu-Taleb Mohammad , Rashid Afzalur , Shams Syed 
Published: March 2024

ABSTRACT
The recommendations of the Royal Commission into Misconduct in the Banking, Superannuation and Financial Services Industry outlined a new approach to disclosure, review and remuneration practices of the financial planning industry. Drawing from academic articles and industry analysts, the Financial Services Royal Commission is likely to have a significant impact on the financial planning industry and the operating model of financial advice firms, which requires the redesign of financial advice business and delivery models. This paper provides some evidence of the changes in the operating model of financial advice firms after the enactment of the Royal Commission’s recommendations. We also identify gaps in the literature and highlight some important research issues that provide directions for future research.
„[Überall] stand eine Erinnerung wie ein Gespenst“: Die Darstellung der Banater Provinz in Nadine Schneiders Roman Drei Kilometer
Authors: Predoiu Grazziella 
Published: March 2024

Abstract
Using the example of the village novel Three Kilometers from the final phase of the Ceaușescu dictatorship, the article follows the discovery of memory, examining the image of the Banat village community, which is dominated by hopelessness, fear and thoughts of flight. The emptiness and the cold motif used at the end point to the dissolution of the Swabian village world. The Banat village is presented at the interface between real life reality and a landscape of memories.
PERANCANGAN KOMUNIKASI VISUAL BUKU ILUSTRASI FOBIA SPESIFIK UMUM “DI DALAM PIKIRAN MEREKA” SEBAGAI MEDIUM EDUKASI REMAJA TERHADAP FOBIA
Authors: Gabriella Calista  , Julianto  
Published: March 2024

Abstract
Visual Communication Design General Specific Phobia Illustration Book “In Their Minds” as a Medium for Adolescents Education Against Phobia. The design of the Final Project in the form of an illustrated book entitled “In Their Minds” is motivated by one of the psychological problems that adolescents have, phobias. Phobias are said to be at risk in everyday life if they are not addressed immediately. The purpose of this research is to design an illustrated book that contains information and education about common specific phobias and how to overcome them. The design method uses a creative strategy through a positive visual approach that is fun and playful in order to attract teenagers aged 12-17 years who have sensitive personalities, a high sense of empathy, and imagination. The designs applied contain illustrations, typography, layouts, and grids that are adjusted to the target audience. The result of this design is expected to add insight and knowledge to adolescents regarding general specific phobias and persuade adolescents to be more confident in dealing with their phobias.
Keywords: illustrated books, book design, adolescents’ education, common specific phobia

Abstrak
Perancangan Komunikasi Visual Buku Ilustrasi Fobia Spesifik Umum “Di Dalam Pikiran Mereka” Sebagai Medium Edukasi Remaja Terhadap Fobia. Perancangan Tugas Akhir berupa buku ilustrasi yang berjudul “Di Dalam Pikiran Mereka” ini dilatarbelakangi oleh salah satu masalah psikologi yang dimiliki oleh remaja yaitu fobia. Fobia dikatakan berisiko dalam kehidupan sehari-hari apabila tidak segera diatasi. Tujuan penelitian ini adalah merancang buku ilustrasi yang memuat informasi dan edukasi mengenai fobia spesifik umum beserta cara mengatasinya. Metode perancangan ini menggunakan strategi kreatif melalui pendekatan visual yang positif yaitu fun dan playful agar dapat menarik remaja berusia 12-17 tahun yang memiliki kepribadian yang sensitif, rasa empati yang tinggi, dan pemikiran yang imajinatif. Perancangan desain yang diaplikasikan memuat ilustrasi, tipografi, layout, dan grid yang disesuaikan dengan target audiens. Hasil dari perancangan ini diharapkan dapat menambah wawasan dan pengetahuan remaja mengenai fobia spesifik umum dan mempersuasi remaja untuk lebih percaya diri dan memiliki pemikiran optimis dalam menghadapi fobianya.
Kata kunci: buku ilustrasi, desain buku, edukasi remaja, fobia spesifik umum