bluuebunny/crossref_metadata_2025_split huggingface dataset:
ANALISIS PENGARUH VARIABEL PERATAAN LABA TERHADAP EKSPEKTASI KINERJA LABA MASA DEPAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2007-2008
Authors: Achmad Fauzi Arifanto  
Published: March 2024

Informasi laba merupakan komponen laporan keuangan perusahaan yang bertujuan untuk menilai kinerja manajemen, membantu mengestimasi kemampuan laba yang representatif dalam jangka panjang, meramalkan laba, menaksir resiko dalam berinvestasi. Hal ini disadari oleh manejem perusahaan, sehingga cenderung melakukan perilaku tak semestinya yaitu dengan melakukan praktik perataan laba. Dalam hal ini perusahaan manufaktur yang dijadikan sorotan, karena perusahaan manufaktur sebagai emiten terbesar dari seluruh perusahaan yang go public di Bursa Efek Indonesia tentunya tidak bisa lepas dari praktik perataan laba. Penelitian ini bertujuan untuk membuktikan bahwa ada hubungan yang signifikan antara faktor perataan laba seperti laba bersih, leverage, total asset, ukuran perusahaan, dan discretionary accrual terhadap kinerja (laba) masa depan perusahaan.
Penelitian ini merupakan penelitian yang bersifat korelatif, yaitu mencari hubungan antara perataan laba (income smoothing) dengan ekspektasi kinerja (laba) masa depan. Sampel dalam penelitian ini adalah 122 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2007 sampai dengan 2008. Variabel dalam penelitian ini adalah variabel independen yang meliputi: net earning, leverage, total asset, size, discretionary accrual dan expected earning sebagai variabel dependen. Metode pengumpulan data dalam penelitian ini adalah metode dokumentasi yang diambil dari laporan keuangan perusahaan terkait dan buku-buku yang menunjang dalam penelitian. Analisis data untuk penelitian ini adalah dengan analis uji asumsi klasik, uji korelasi, uji determinasi (r²), uji F dan uji individual (uji t) .
Hasil penelitian ini menyatakan bahwa variabel perataan laba (net earning, leverage, total asset, size, dan discretionary accrual) mempunyai pengaruh signifikan terhadap kinerja (laba) masa depan perusahaan manufaktur yang go public di Bursa Efek Indonesia. Hal ini di buktikan dengan hasil Uji Keberartian Model (Uji F) yakni variabel independen besama-sama berpengaruh secara signifikan terhadap expected earning, dan juga dibuktikan dengan hasil uji koefisien determinasi (r²) yang nilainya cukup tinggi sebesar 97,7% sehingga dapat disimpulkan bahwa ada hubungan yang signifikan antara perataan laba dengan expected earning perusahaan. Namun ada variabel perataan laba yang dinyatakan tidak berpengaruh secara signifikan terhadap ekspektasi kinerja (laba) masa depan perusahaan pada Uji Signifikansi Parameter Individual. Analisis regresi dengan menggunakan metode uji-t dengan taraf signifikansi 0,05 menunjukkan bahwa dari lima variabel yang diujikan terhadap expected earning, hanya dua variabel yang memiliki pengaruh signifikanyakni net earnings dan total asset perusahaan.
AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA TAHUN 2017 DI DESA SUMBER PINANG KECAMATAN MLANDINGAN KABUPATEN SITUBONDO CRIMINAL RESPONSIBILITY OF NOTARY ON COUNTERFEITING AUTHENTIC DEED
Authors: Rima Sari Febriyanti  , Dra. Yulinartati, AK, MM, CA  , Elok Fitriyah  
Published: March 2024

Research on Accountability of Village Fund Allocation Fund Management in 2017 In
Sumber Pinang Village, Mlandingan Sub-District, Situbondo Regency. The objective to be
achieved is to describe accountability of planning, implementation, reporting and accountability
of management of Village Fund Allocation Year 2017 in Sumber Pinang Village Mlandingan
Subdistrict of Situbondo Regency.
Discussion in this thesis is about planning, implementation, reporting and accountability of
management of Village Fund Allocation Year 2017 in Sumber Pinang Village Mlandingan
Subdistrict Situbondo Regency In the writing of this research, the author uses descriptive
qualitative research method by describing or describing the state of the subject or object of
research.
Based on the results of research and data analysis and discussion that has been done then
it can be concluded that: (1) Planning of the ADD program (Village Fund Allocation) in the
village of Sumber Pinang Mlandingan District Situbondo Regency has gradually implemented the
concept of participatory development of village communities; (2) The implementation of the ADD
(Village Fund Allocation) program in Sumber Pinang village, Mlandingan Subdistrict, Situbondo
District has applied participative, responsive, transparent principles; (3) Accountability of both
technical and administrative accounting is good, but in the case of financial administration
accountability, the competence of human resource managers is the main obstacle, so it still
requires assistance from local government apparatus in order to adjust the rule change every
year.
A reconfigurable multi-terrain adaptive casualty transport aid base on Watt II six-bar linkage for industrial environment
Authors: Jiao Zongqi , Wang Haibin , Fei Cuizhi , Wang Liang , Yuan Jincan , Meng Qiaoling , Lu Xuhua 
Published: March 2024

Introduction: This paper presents the Reconfigurable Multi-Terrain Adaptive Casualty Transport Aid (RMTACTA), an innovative solution addressing the critical need for rapid and safe pre-hospital casualty transport in industrial environments. The RMTACTA, leveraging the Watt II six-bar linkage, offers enhanced adaptability through six modes of motion, overcoming the limitations of traditional stretchers and stretcher vehicles by facilitating navigation across narrow and challenging terrains.Methods: The RMTACTA's design incorporates two branching four-bar mechanisms to form a compact, reconfigurable Watt II six-bar linkage mechanism. This setup is controlled via a single remote rope, allowing for easy transition between its multiple operational modes, including stretcher, stretcher vehicle, folding, gangway-passing, obstacle-crossing, and upright modes. The mechanical design and kinematics of this innovative linkage are detailed, alongside an analysis of the optimal design and mechanical evaluation of rope control.Results: A prototype of the RMTACTA was developed, embodying the proposed mechanical and kinematic solutions. Preliminary tests were conducted to verify the prototype's feasibility and operability across different terrains, demonstrating its capability to safely and efficiently transport casualties.Discussion: The development of the proposed Reconfigurable Multi-Terrain Adaptive Casualty Transport Aid (RMTACTA) introduces a novel perspective on the design of emergency medical transport robots and the enhancement of casualty evacuation strategies. Its innovative application of the Watt II six-bar linkage mechanism not only showcases the RMTACTA's versatility across varied terrains but also illuminates its potential utility in critical scenarios such as earthquake relief, maritime rescue, and battlefield medical support.
Radio frequency hyperthermia system for skin tightening effect by filled waveguide aperture antenna with compact metamaterials
Authors: Kim Ikhwan , Lee Dong-Min , Shin Jae-Woo , Lee Gyoun-Jung , Kim Eun-Seong , Kim Nam-Young 
Published: March 2024

Radio frequency (RF) hyperthermia focuses on raising the target area temperature to a value exceeding 45°C. Collagen is stimulated when the temperature rises to 45°C at the dermal layer, resulting in skin tightening. However, most studies on RF hyperthermia have focused on tumor ablation or using electrodes to radiate an electromagnetic field, which is highly inefficient. This study proposed a non-invasive RF hyperthermia skin-tightening system with a compact metamaterial-filled waveguide aperture antenna. The proposed RF system increased the temperature by 11.6°C and 35.3°C with 20 and 80 W of 2.45 GHz RF power, respectively, within 60 s and exhibited a very focused effective area. Furthermore, a metamaterial was proposed to reduce the size of the waveguide aperture antenna and focus the electromagnetic field in the near-field region. The proposed metamaterial-filled waveguide aperture antenna was compact, measuring 10 mm × 17.4 mm, with a peak gain of 2.2 dB at 2.45 GHz. The measured hyperthermia performance indicated that the proposed RF system exhibited better power- and time-efficient hyperthermia performance than other RF hyperthermia systems in the cosmetic skin lifting commercial market. The proposed RF hyperthermia systems will be applied into a new generation of beauty cosmetic devices.
The effects of oxygen addition on microstructure and mechanical properties of Ti-Mo alloys for biomedical application
Authors: Kobayashi Sengo , Okano Satoshi 
Published: March 2024

The effective use of oxygen as an alloying element in Ti alloys is attractive due to the reduction of production cost and the increase in strength and hardness of the alloy. Although the oxygen addition in a Ti alloy increases strength and hardness, it may induce brittleness. An appropriate combination of alloying elements and thermomechanical treatment must be clarified for the use of oxygen as an alloying element. Ti-(0, 1.0, 2.0, 3.0)Mo-(0, 1.5, 3.0)O alloys were developed, and their microstructure and mechanical properties were examined. Ti-1Mo-3O alloy exhibited fine grains of α+β two phases having the tensile strength of 1,297 MPa with 15.5% for total strain at fracture. The Ti-1Mo-3O alloy has 1.5 times the tensile strength and the same total strain as the Ti-6Al-4V ELI alloy. Ti-(1.0, 2.0, 3.0)Mo-1.5O alloys also have excellent mechanical properties, with tensile strength of about 1,050–1,150 MPa and a total strain of about 20%–25%. In order to develop a high strength and moderate ductility Ti-Mo alloy using oxygen as an alloying element, the microstructure should have fine grains of α+β two phases with proper volume fraction of α and β phases and specific molybdenum concentration in β phase.
Advances in succinic acid production: the enhancement of CO2 fixation for the carbon sequestration benefits
Authors: Lin Fanzhen , Li Wenwei , Wang Dan , Hu Ge , Qin Zhao , Xia Xue , Hu Lin , Liu Xuemei , Luo Ruoshi 
Published: March 2024

Succinic acid (SA), one of the 12 top platform chemicals produced from biomass, is a precursor of various high value-added derivatives. Specially, 1 mol CO2 is assimilated in 1 mol SA biosynthetic route under anaerobic conditions, which helps to achieve carbon reduction goals. In this review, methods for enhanced CO2 fixation in SA production and utilization of waste biomass for SA production are reviewed. Bioelectrochemical and bioreactor coupling systems constructed with off-gas reutilization to capture CO2 more efficiently were highlighted. In addition, the techno-economic analysis and carbon sequestration benefits for the synthesis of bio-based SA from CO2 and waste biomass are analyzed. Finally, a droplet microfluidics-based high-throughput screening technique applied to the future bioproduction of SA is proposed as a promising approach.
Relevance of obesity-related organ damage and metabolic syndrome classification in cardiovascular and renal risk stratification in patients with essential hypertension
Authors: Petramala Luigi , Gigante Antonietta , Sarlo Francesca , Servello Adriana , Circosta Francesco , Marino Luca , Ciccarelli Antonello , Cavallaro Giuseppe , Letizia Claudio 
Published: March 2024

IntroductionHypertension is a relevant cardiovascular comorbidity. Adipose tissue represents a metabolically active tissue involved in the regulation of blood pressure and metabolic alterations. In recent decades, several classifications for the metabolic syndrome (MS) have been proposed. Recently, a new syndrome called the “Cardiovascular-kidney-metabolic” (CKM) syndrome was identified, to determine patients at high cardiovascular and metabolic risk. The aim of the study was to compare different classifications in a large population of hypertensive patients.Materials and methodsBetween September 2022 and August 2023, we consecutively enrolled 772 hypertensive patients (407 men; 365 women; mean age 52.2 ± 15.1 years), evaluating anthropometric, biochemical, and instrumental parameters (transthoracic echocardiogram, carotid echo-Doppler, 24-h ambulatory blood pressure monitoring, fundus oculi).ResultsUsing different classifications we found MS prevalence: Adult Treatment Panel III (ATP-III) 28.8%, International Diabetes Federation (IDF) 31.5%, CKM 40.7%. CKM Classes 3 and 4 showed higher body mass index and waist circumference compared with other groups. Compared with ATP-III and IDF, CKM Class 4 showed higher 24-h systolic blood pressure, lower percentage of controlled hypertension, increased interventricular septum and posterior wall, reduced ejection fraction, and greater prevalence of hypertensive arterial retinal damage.DiscussionVisceral obesity and MS are frequent conditions with healthy impact, becoming an important trigger for the development of cardiovascular and metabolic complications. The different MS classifications allow the early identification of patients at high risk of cardiometabolic complications. The new CKM syndrome proves useful to identify individuals at high risk for CKM morbidity and mortality.
High frequencies of alpha common cold coronavirus/SARS-CoV-2 cross-reactive functional CD4+ and CD8+ memory T cells are associated with protection from symptomatic and fatal SARS-CoV-2 infections in unvaccinated COVID-19 patients
Authors: Coulon Pierre-Gregoire , Prakash Swayam , Dhanushkodi Nisha R. , Srivastava Ruchi , Zayou Latifa , Tifrea Delia F. , Edwards Robert A. , Figueroa Cesar J. , Schubl Sebastian D. , Hsieh Lanny , Nesburn Anthony B. , Kuppermann Baruch D. , Bahraoui Elmostafa , Vahed Hawa , Gil Daniel , Jones Trevor M. , Ulmer Jeffrey B. , BenMohamed Lbachir 
Published: March 2024

BackgroundCross-reactive SARS-CoV-2-specific memory CD4+ and CD8+ T cells are present in up to 50% of unexposed, pre-pandemic, healthy individuals (UPPHIs). However, the characteristics of cross-reactive memory CD4+ and CD8+ T cells associated with subsequent protection of asymptomatic coronavirus disease 2019 (COVID-19) patients (i.e., unvaccinated individuals who never develop any COVID-19 symptoms despite being infected with SARS-CoV-2) remains to be fully elucidated.MethodsThis study compares the antigen specificity, frequency, phenotype, and function of cross-reactive memory CD4+ and CD8+ T cells between common cold coronaviruses (CCCs) and SARS-CoV-2. T-cell responses against genome-wide conserved epitopes were studied early in the disease course in a cohort of 147 unvaccinated COVID-19 patients who were divided into six groups based on the severity of their symptoms.ResultsCompared to severely ill COVID-19 patients and patients with fatal COVID-19 outcomes, the asymptomatic COVID-19 patients displayed significantly: (i) higher rates of co-infection with the 229E alpha species of CCCs (α-CCC-229E); (ii) higher frequencies of cross-reactive functional CD134+CD137+CD4+ and CD134+CD137+CD8+ T cells that cross-recognized conserved epitopes from α-CCCs and SARS-CoV-2 structural, non-structural, and accessory proteins; and (iii) lower frequencies of CCCs/SARS-CoV-2 cross-reactive exhausted PD-1+TIM3+TIGIT+CTLA4+CD4+ and PD-1+TIM3+TIGIT+CTLA4+CD8+ T cells, detected both ex vivo and in vitro.ConclusionsThese findings (i) support a crucial role of functional, poly-antigenic α-CCCs/SARS-CoV-2 cross-reactive memory CD4+ and CD8+ T cells, induced following previous CCCs seasonal exposures, in protection against subsequent severe COVID-19 disease and (ii) provide critical insights into developing broadly protective, multi-antigen, CD4+, and CD8+ T-cell-based, universal pan-Coronavirus vaccines capable of conferring cross-species protection.
Screening for potential warning biomarkers in cows with ketosis based on host–microbiota co-metabolism analysis
Authors: Du Zhenlong , Luo Zhengzhong , Huang Yixin , Zhou Tao , Ma Li , Wu Dan , Yao Xueping , Shen Liuhong , Yu Shumin , Yong Kang , Yan Zuoting , Cao Suizhong 
Published: March 2024

IntroductionThe risk of ketosis is assessed by monitoring changes in plasma metabolites and cow behavior during the peripartum period. However, little is known about changes in the fecal bile acid and microbiota of cows before parturition. Therefore, this study clarified the bile acid profile and screened potential warning biomarkers in heifers 7 days before calving.MethodsNinety healthy cows were tracked in the transition period, and plasma and feces were collected 7 days before calving, on calving day, and 7 days after calving. The cows were divided into ketosis and healthy groups based on the blood β-hydroxybutyric acid levels from day 7 after calving. The levels of serum biochemical indices were measured at three time points using commercial kits. Ten cows in the ketosis group (KET-7) and 10 healthy cows (HEA-7) were randomly selected 7 days before calving for metabolome and 16S rRNA amplicon sequencing.ResultsNo significant differences in serum energy-related indices were observed 7 days before calving. The major bile acids in the feces of the KET-7 group were non-conjugated secondary bile acids (UnconSBA). Differential bile acids were primarily derived from UnconSBA. The potential ketosis warning metabolite in feces for 7 days before delivery was isodeoxycholic acid. The abundance of Rikenellaaceae-RC9-gut-group in the KET-7 group increased, whereas the abundance of Oscillospiraceae UCG-010 bacteria significantly decreased. Lactobacillus and Prevotella-9 in feces were potential warning biomarkers for ketosis in dairy cows 7 days before calving. The variation in differential bile acids in the plasma, consistent with the feces, was mainly derived from UnconSBA. Lithocholic acid in the plasma was a potential ketosis warning metabolite 7 days before delivery.ConclusionKetotic cows experienced bile acid metabolism disorders 7 days before calving, and the gut microbiota was closely related to bile acid metabolism disorders. Future studies should investigate the relationship between secondary bile acids and the development of ketosis.
Locoregional recurrence and survival of breast−conserving surgery compared to mastectomy following neoadjuvant chemotherapy in operable breast cancer
Authors: Lv Fa-you , Mo Zongming , Chen Binjie , Huang Zhen , Mo Qinguo , Tan Qixing 
Published: March 2024

BackgroundThe risk of locoregional recurrence (LRR) and the long-term prognosis of breast-conserving surgery (BCS) after neoadjuvant chemotherapy (NAC) are still controversial. This study aimed to evaluate oncological outcomes for patients undergoing BCS after NAC and determine LRR and survival predictors.MethodsThis study was a retrospective cohort study of patients with locally advanced breast cancer (LABC) who received NAC and underwent BCS or mastectomy from June 2011 to November 2020. LRR, disease-free survival (DFS), and overall survival (OS) were compared in patients undergoing BCS or mastectomy. Univariate and multivariate analyses were performed to determine LRR, DFS, and OS predictors.ResultsA total of 585 patients were included, of whom 106 (18.1%) underwent BCS and 479 (81.9%) underwent a mastectomy. The LRR rate was 11.3% in the BCS group and 16.3% in the mastectomy group, revealing no significant difference(p = 0.200). In patients who underwent BCS, clinical lymph node status, histological grade and pathological complete response (pCR) were independent factors to predict LRR. There was no significant difference in DFS and OS between the BCS and the mastectomy groups. Multivariable analysis showed that lymph node status, histological grade, molecular subtypes, pCR and Miller&amp;Payne (M&amp;P) classification were independent predictors of DFS. Lymph node status, molecular subtypes and pCR were independent predictors of OS. BCS or mastectomy was not an independent predictor of DFS or OS.ConclusionCompared with mastectomy, BCS after NAC may not increase the risk of local recurrence or mortality, BCS can be performed in selected patients with small tumor size and good response to NAC.
Acid base and metabolic parameters of the umbilical cord blood and cerebral oxygenation immediately after birth
Authors: Dusleag Martin , Urlesberger Berndt , Schwaberger Bernhard , Baik-Schneditz Nariae , Schlatzer Christoph , Wolfsberger Christina H. , Pichler Gerhard 
Published: March 2024

ObjectiveAim was to investigate whether acid-base and metabolic parameters obtained from arterial umbilical cord blood affect cerebral oxygenation after birth in preterm neonates with respiratory support and in term neonates without respiratory support.Study designThis was a post-hoc analysis of secondary outcome parameters of a prospective observational study including preterm neonates with and term neonates without respiratory support. Non-asphyxiated neonates with cerebral oxygenation measured with near-infrared spectroscopy during the first 15 min and with blood gas analyses from arterial umbilical cord blood were included. Arterial oxygen saturation (SpO2) and heart rate (HR) were monitored with pulse oximetry. Potential correlations were investigated between acid-base and metabolic parameters (pH-value, bicarbonate, base-excess, and lactate) and crSO2/cFTOE 5 min after birth.ResultsSeventy-seven neonates were included: 14 preterm neonates with respiratory support (mean gestational age [GA] 31.4 ± 4.1 weeks; mean birth weight [BW] 1,690 ± 640 g) and 63 term neonates without respiratory support (GA 38.7 ± 0.8 weeks; BW 3,258 ± 443 g). Mean crSO2 5 min after birth was 44.0% ± 24.2% in preterm and 62.2% ± 20.01% in term neonates. Mean cFTOE 5 min after birth was 0.46 ± 0.06 in preterm and 0.27 ± 0.19 in term neonates. In preterm neonates with respiratory support higher lactate was significantly associated with lower crSO2 and SpO2 and tended to be associated with higher cFTOE. In term neonates without respiratory support no significant correlations were found.ConclusionIn non-asphyxiated preterm neonates with respiratory support, lactate levels were negatively associated with crSO2 and SpO2, whereas in term neonates without respiratory support no associations were observed.