bluuebunny/crossref_metadata_2025_split huggingface dataset:
The relationship of hypertension and dementia in the elderly: A comparative cross-sectional Study
Authors: Gehlawat Mamta , Thumati Goutham 
Published: October 2023

Abstract

Background: Ageing and vascular factors are the dominating causes for the onset and progression of dementia. Memory declines with age and such declines can be especially worrisome to older individuals concerned about the potential onset of dementia.

Objectives: In the hypertensive and normotensive, elderly medicine OPD participants, of a tertiary care centre in Siddipet, Telangana; to find out: the prevalence of dementia and mild cognitive impairment (MCI); the relation between hypertension and dementia; and memory mistakes committed.
Methodology: A comparative cross-sectional study was done in 2020-21 at Siddipet GGH, Telangana State. 80 Hypertensive and 80 normotensive participants were recruited and assessed on socio-demographic factors like age, occupation, behavioral risk factors; along with measures like BMI and blood pressure. Participants were evaluated for cognitive functioning and memory failures with the help of HMSE and MMQ-ability questionnaires respectively.
Results: The prevalence of severe cognitive impairment/dementia was found to be 3.75% in our study participants. A statistically significant difference was found in the distribution of the HMSE as well as memory mistakes scores (p-value <0.001) when compared between hypertensive and normotensive participants. Memory mistakes/memory failures were seen in all the participants. The highest and lowest scores obtained in the MMQ-Ability questionnaire were 73 and 18 respectively.
Conclusion: This study throws light on the cognitive and memory related problems prevalent in the elderly population. More studies need to be conducted to capture the bigger picture on how these problems affect the day-to-day life of elderly.
Study of reasons for discarding whole blood and its components in a blood bank in a rural tertiary care teaching hospital in Maharashtra
Authors: Lubna Syeda , Murtuza Shaikh , Fatima Tooba , Syed Jawwad Hashmi 
Published: October 2023

Abstract

Introduction: Each unit of blood is valuable; thus, it must be used as efficiently as possible with the least amount of waste. Supply of blood in an emergency requires stringent storage conditions with quality checked and should be available at the time of demand to the needy. So blood banks play a vital role in this demand-supply process. On the other hand, because of the biological nature of blood, it is very vulnerable to contamination by infections, early expiry and hemolysis. The purpose of this study was to determine the reasons for the wastage of blood and blood components.

Materials and Methods: At our tertiary care teaching hospital blood bank we conducted a retrospective analysis of data of all whole blood and blood component samples collected from January 2013 to December 2020.

Results: 391 (9%) of the 4022 entire blood bags collected were discarded 132 (32%) of them were eliminated due to hemolysis and lipolysis and the same 32% expired due to completion of the life span of RBC. Sero-reactivity for TTI or transfusion-transmitted diseases was 22.4% and only 13% were rejected for use because of some leakage or inadequate quantity of blood in the bag.

Conclusion: An adequately conducted donor screening, notification and counseling of permanently deferred donors will help in discarding less number of bags that are positive for different TTI. Properly implemented blood transfusion policies will help to utilize the blood components in a proper way resulting in discarding the number of blood bags due to expiry.
Assessment of peripheral lymph node tuberculosis: a prospective study of 24 cases
Authors: Bhavyasri Mothiki , Prasad Chenimilla Nagender , Madire Ramulu 
Published: October 2023

Abstract

Introduction: Tubercular lymphadenitis which comes under Extra-pulmonary Tuberculosis (EPTB) has been affecting mankind since ancient times. Peripheral lymph node involvement is the commonest form of EPTB among which cervical lymph nodes are most frequently affected.
Objectives: The aim of this study was to evaluate the demographic, clinical characteristics and treatment outcomes of peripheral lymph node Tuberculosis cases in a rural tertiary health care centre.
Methods: The study was conducted prospectively at Prathima Institute of Medical Sciences, Nagunur, Karimnagar between January 2021 to August 2022. Pathologically confirmed cases of lymph node Tuberculosis were assessed and followed up.
Results: 24 cases of lymph node TB were included with 83.3% females and 16.6% males (p=0.02) with a mean age of 32.6 ± 15.24 years. The mean age among males was 37 ± 15.59 years and among females was 31.75 ± 15.24 years. 58.3% were from rural areas. All of them presented with a history of swelling, 37.5% had a fever, 50% had a loss of appetite and 54.1% had a loss of weight. 8% had a past history of tuberculosis. 79.1% had cervical swelling and 20.8% had axillary swelling. 83.3% had multiple lymph nodes and 33.3% had lymph node matting. Three cases were lost to follow-up, 79% improved with standard anti-Tuberculosis treatment (ATT) and one case died during treatment.
Conclusion: Lymph node TB is still prevalent in TB endemic countries and has to be considered first in the differential diagnosis of peripheral lymph node swellings.
The relation between smoking and smoker timing and diabetic complications in type 2 diabetes mellitus patients
Authors: Cetin Huseyin , Agin Mehmet , Kayar Yusuf , Ekinci Iskender , Borlu Fatih , Altuntas Yuksel 
Published: October 2023

IntroductionActive and passive smoking are the main causes of preventable diseases and deaths worldwide, and pose a serious public health problem. In many studies, it has been shown that smoking increases the risk of type 2 diabetes mellitus (DM) development and is associated with bad glycemic control and development of diabetic complications in diabetic patients. Our aim in the present study was to examine the relation between smoking and diabetic complications in type 2 DM patients.Material and methodsA total of 757 patients who were followed up with type 2 DM diagnosis were included in the present study. The demographic and anthropometric features, diabetic complications, smoking history and when the patients quit smoking were recorded. The relation between smoking and diabetic complications was also investigated.ResultsA total of 54.8% (415 patients) of the patients did not smoke; 12% (91 patients) had quit smoking; and 33.2% (251 patients) were still smoking. There was a statistically significant relation between smoking and male gender, waist circumference, glycated hemoglobin (HbA1c) level, lifestyle, drug compliance, hypertension and diabetic complications. There was a statistically significant relation between smoking quitting period and male gender, HbA1c level, waist circumference, lifestyle, drug compliance and diabetic complications.ConclusionsA significant relation was observed between smoking and microvascular and macrovascular complications. It was shown that after quitting smoking, bad glycemic control and complications diminished in time. Smoking in diabetic patients is the most important risk factor that may be changed.
Pengaruh Profesionalisme, Pengalaman, Risiko Audit, Dan Keahlian Audit Terhadap Pendeteksian Kecurangan
Authors: Wahyudi Gilang , Qintharah Yuha Nadhirah 
Published: October 2023

Abstract. The Influence Of Professionalism, Experience, Audit Risk, And Audit Expertise On Fraud Detection. This study aims to determine whether there is an influence between professionalism, experience, audit risk, and audit expertise on fraud detection. The research method used in this research is quantitative. The place of this research is the Public Accounting Firm in the Bekasi and East Jakarta areas. The data used are primary data with data search techniques, namely distributing questionnaires directly to Public Accounting Firm and giving questionnaires. The sampling technique in this research is using purvosive sampling technique, which is taking a random sample from the required population. The data that has been collected is then processed using the SmartPLS computer program. Based on the test results, the professionalism variable has a significant positive effect on fraud detection, the experience variable has a significant positive effect on fraud detection, the audit risk variable has a significant positive effect on fraud detection, and the audit expertise variable has a significant positive effect on fraud detection.

Keywords : Professionalism; Experience; Audit risk; and Audit expertise;
Analisis Potensi Penerimaan Pajak Penghasilan Atas Konten Youtube
Authors: Rohman Taufiqur , Malia Evi , Baihaki Achamd 
Published: October 2023

Penelitian ini bertujuan untuk mengetahui potensi pajak atas konten youtube, dalam hal ini peneliti mengambil akun youtube yang ada di pamekasan yaitu kendedes music production. Metode penelititan kualitatif pendekatan deskriptif. Hasil peneliitian yang dilakukan oleh peneliti adalah bahwasanya akun kendedes music production memiliki konten music, ceramah agama, wedding dan live stremming, dan memiliki potensi pajak PPh 21 dan PPh 23 dalam potensi pajak PPh 21 Konten memiliki potensi pajak yang dikategorikan PPh 21 dimana hal ini potensi pajaknya terletak pada cameramen, penyanyi, sebagai bukan pegawai, dan pemilik akun youtube kendedes music production (andi) dan merangkap sebagai editor video sebagai wajib pajak orang pribadi bukan pegawai, cameramen dan penyanyi yang terlibat dalam pembutan konte youtube berpotensi membayar pajak atas jasa yang di berikan, dan pemilik akun youtube kendedes music production juga berpotensi membayar pajak atas penghasilan yang di dapat, Jasa Studio Music memiliki potensi pajak yang dikategorikan PPh 23 dimana hal ini potensi pajaknya terletak pada pemilik akun youtube kendedes music production (andi), dimana andi pemilik akun youtube kendedes music production berpotensi membayar pajak atas jasa sewa studio musiknya.
Penelitian ini bertujuan untuk mengetahui potensi pajak atas konten youtube, dalam hal ini peneliti mengambil akun youtube yang ada di pamekasan yaitu kendedes music production. Metode penelititan kualitatif pendekatan deskriptif. Hasil peneliitian yang dilakukan oleh peneliti adalah bahwasanya akun kendedes music production memiliki konten music, ceramah agama, wedding dan live stremming, dan memiliki potensi pajak PPh 21 dan PPh 23 dalam potensi pajak PPh 21 Konten memiliki potensi pajak yang dikategorikan PPh 21 dimana hal ini potensi pajaknya terletak pada cameramen, penyanyi, sebagai bukan pegawai, dan pemilik akun youtube kendedes music production (andi) dan merangkap sebagai editor video sebagai wajib pajak orang pribadi bukan pegawai, cameramen dan penyanyi yang terlibat dalam pembutan konte youtube berpotensi membayar pajak atas jasa yang di berikan, dan pemilik akun youtube kendedes music production juga berpotensi membayar pajak atas penghasilan yang di dapat, Jasa Studio Music memiliki potensi pajak yang dikategorikan PPh 23 dimana hal ini potensi pajaknya terletak pada pemilik akun youtube kendedes music production (andi), dimana andi pemilik akun youtube kendedes music production berpotensi membayar pajak atas jasa sewa studio musiknya.
Determinasi Digital Payment, Persepsi Konsumen, Kualitas Pelayanan Dan Lokasi Terhadap Keputusan Pembelian Dimediasi Minat Beli Pada Cv Sido Makmur Di Babat Lamongan
Authors: Laimu Maria , Muhtarom Abid , Kusbandono Danu 
Published: October 2023

Dunia usaha saat ini semakin berkembang pesat,.hal ini menyebabkan pengusaha harus menghadapi persaingan ketat dalam dunia bisnis. Sepeda menjadi kendaraan yang banyak diminati dari berbagai kalangan. Kebaruan penelitian ini 6 variabel yaitu Digital Payment, Persepsi Konsumen, Kualitas Pelayanan, Lokasi, Keputusan Pembelian dan Minat Beli, dan lokasi penelitian yang belum pernah diteliti. Jenis penelitian deskriptif kuantitatif, menggunakan sampel sebanyak 240 yakni menggunakan teknik simple random sampling. AlattujiimenggunakannSmarttPLSsversii3.0.hHasillPenelitiannyang didapat adalah Digital Payment (X1), Persepsi Konsumen (X2), kualitassPelayanann(X3), Lokasii(X4) berpengaruhhpositiffsecara signifikannterhadappKeputusannPembeliann(Y). Dalam ujiimediasi variabelldigital payment, persepsi konsumen terhadappkeputusann pembelianndimediasiiminattbeliiNon Mediation, variabel kualitasspelayanan, lokasi terhadappkeputusannpembelianndimediasi minat beli Partial Mediation.
TEMPLE LANDSCAPING OF THE COMPLEX IN THE NAME OF THE TRANSFIGURATION OF GOD OF THE CITY FEATURES OF YEKATERINBURG
Authors: Аткина Л.И. , Москаленко Е.В. 
Published: October 2023

В настоящее время строится значительное количество храмов в России, но аспект озеленения и благоустройства мало изучен. Целью данной работы является выявление особенности благоустройства и озеленения – храма во имя Преображения Господня с комплексом зданий, который относится к храмовым комплексам малых размеров. Особенность этого храма – размещение на склоне. На характер рельефа территории оказывает влияние близость Уктусских гор, что является отличительной особенностью объекта в черте города и отдельного района. В статье приведен анализ архитектурно-планировочного решения данного объекта, системы озеленения, изучены видовой и сортовой состав древесных растений. Проанализирован баланс территории, особенности дорожно-тропиночной сети и функционального зонирования храмового комплекса. Установлено, что озеленение храма происходило силами прихожан и сотрудников, что привело к ошибкам в планировочных решениях и подборе видового состава на первоначальном этапе озеленения территории храмового комплекса. Но и сейчас для поддержание состояния ландшафтных композиций возле храма необходимо проведение современного инженерного обустройства, в первую очередь системы полива.
Currently, a signiﬁ cant number of churches are being built in Russia, but the aspect of landscaping and landscaping has been little studied. The purpose of this work is to identify the features of landscaping and landscaping – the Church in the name of the Transﬁ guration of the Lord with a complex of buildings that belong to small temple complexes. The peculiarity of this temple is the placement on the slope. The nature of the terrain of the territory is inﬂ uenced by the proximity of the Uktus Mountains, which is a distinctive feature of the object within the city and a separate district. The article provides an analysis of the architectural and planning solution of this object, the landscaping system, the species and varietal composition of woody plants are studied. The balance of the territory, the features of the road and path network and the functional zoning of the temple complex are analyzed. It was established that the landscaping of the temple was carried out by parishioners and employees, which led to errors in planning decisions and selection of species composition at the initial stage of landscaping the territory of the temple complex. But even now, in order to maintain the state of landscape compositions near the temple, it is necessary to carry out modern engineering arrangements, primarily irrigation systems.
ИЗМЕНЧИВОСТЬ СЕЯНЦЕВ СОСНЫ КЕДРОВОЙ СИБИРСКОЙ НАЗАРОВСКОГО И МИНИНСКОГО ПРОИСХОЖДЕНИЯ ПРИ РАЗНЫХ УСЛОВИЯХ СТРАТИФИКАЦИИ СЕМЯН
Authors: Попова С.В. 
Published: October 2023

Сопоставлена изменчивость показателей сеянцев сосны кедровой сибирской назаровского и мининского происхождения, выросших из семян, прошедших стратификацию во влажных опилках при комнатной и пониженной температуре воздуха. Установлено, что количество семядолей и первичной хвои у всходов назаровского происхождения больше в сравнении с таковыми у мининского на 10,9 и 29,4 % соответственно. Длина семядолей и пучковой хвои в вариантах при разной температуре стратификации семян не имела достоверных различий. Двухлетние сеянцы, выросшие из семян, которые стратифицировали в холодильнике, имели наибольшее значение в варианте мининского происхождения по высоте, диаметру стволика, назаровского – по диаметру стволика. Среди сеянцев в опытных вариантах были отселектированы быстрорастущие и длиннохвойные экземпляры с целью их использования в дальнейшем для проведения посадок целевого назначения. Полученные в ходе исследования данные подтвердили возможность стратификации семян во влажных опилках не только при пониженной температуре воздуха, но и в комнатных условиях при осеннем сборе семян.
The variability of the indicators of seedlings of Siberian cedar pine of Nazarov and Liskin origin, grown from seeds that have been stratiﬁ ed in wet sawdust at room and low air temperature, is compared. It was found that the number of cotyledons and primary needles in seedlings of Nazar origin is 10,9 and 29,4 % higher in comparison with Mininsky, respectively. The length of cotyledons and bundle needles in the variants at different temperatures of the stratiﬁ cation of the seeds had no signiﬁ cant differences. Two-year-old seedlings grown from seeds that were stratiﬁ ed in the refrigerator were of the greatest importance in the variant of Mininsky origin in height, stem diameter, Nazarovsky – in stem diameter. Among the seedlings in the experimental versions, fast-growing and long-coniferous specimens were selected in order to use them in the future for carrying out target purpose plantings. The data obtained during the study conﬁ rmed the possibility of seed stratiﬁ cation in wet sawdust not only at low air temperature, but also in room conditions during autumn seed harvesting.
COUNTERING SANCTIONS TO PROTECT THE BANKING SECTOR
Authors: КРАСНЕНКОВА Е.В. , ШАНДРА И.Г. 
Published: October 2023

Актуальность исследования заключается в рассмотрении контрмер по отношению к санкциям, принятым со стороны Евросоюза и других недружественных стран. Банковский сектор является неотъемлемой частью финансовой среды Российской Федерации. Руководство страны во главе с Президентом РФ приложи- ли массу усилий для поддержания разных отраслей экономики, обороны, промышленности, банковского сек- тора, социального обеспечения населения и др., в том числе на уровне правового регулирования. Банковский сектор один из первых подвергся санкционному давлению. В России кредитные организации с иностранным капиталом не только получали активы, но и вкладывались в развитие, поэтому отказаться от российского рынка и от своих активов крайне сложно.
The relevance of the study lies in the consideration of countermeasures against sanctions adopted by the European Union and other unfriendly countries. The banking sector is an integral part of the financial environment of the Russian Federation. The country's leadership, headed by the President of the Russian Federation, has made a lot of efforts to support various sectors of the economy, defense, industry, banking sector, social security of the population and others, including at the level of legal regulation. The banking sector was one of the first to be subjected to sanctions pressure. In Russia, credit institutions with foreign capital not only received assets, but also invested in development, so it is extremely difficult to abandon the Russian market and their assets.
TO THE QUESTION OF THE ROLE OF ENTREPRENEURIAL UNIVERSITIES IN IMPROVING THE COMPETITIVENESS OF THE COUNTRY
Authors: ВАСИЛЬЕВА О.Н. 
Published: October 2023

В статье исследованы определение и значение предпринимательских университетов, проана- лизирована проблема конкурентоспособности предприятий. Значимость работы заключается в том, что в ней сформулированы положения, направленные на развитие предпринимательских университетов в России.
The article examines the definition and importance of entrepreneurial universities, analyzes the problem of competitiveness of enterprises. The significance of the work lies in the fact that it contains provisions aimed at the development of entrepreneurial universities in Russia.
STUDYING THE EXPERIENCE OF THE INITIAL STATE OF THE E-COMMERCE IN RUSSIA
Authors: КАУРАКОВА М.В. 
Published: October 2023

Устойчивое развитие деятельности по перемещению товаров, работ, услуг, капитала и техноло- гий с использованием новых информационно-коммуникационных и иных технологий на основе адаптированной под требования времени нормативно-правовой базы свидетельствует о высоком уровне развития электронной коммерции в России. Статья является одной из первых попыток комплексного рассмотрения особенностей ста- новления и развития отрасли электронной коммерции в России и обладает высокой научной ценностью.
The sustainable development of the transfer of goods, works, services, capital and technologies using new information and communications technologies as well as other technologies based on a regulatory framework adapted to modern challenges indicates a high level of the e-commerce development in Russia. The article is one of the first attempts to consider comprehensively the features of the formation and development of the e-commerce in Russia, and should be of high scientific value.
FEATURES OF CONSIDERATION OF FINANCIAL DISPUTES IN INTERNATIONAL COMMERCIAL ARBITRATION
Authors: ПАКЕРМАН Г.А. 
Published: October 2023

Предметом настоящей статьи является арбитражное рассмотрение споров, возникающих в связи с финансированием и финансовыми продуктами, как правило, в международном (транснациональном) контексте. Исследование основано на анализе развития финансовых рынков Китая и стран Западной Европы. Изучение данной темы позволило сделать вывод, что, во-первых, некоторые финансовые споры имеют ха- рактеристики, отличные от других коммерческих споров, во-вторых, международный коммерческий арбитраж все шире и чаще используют для разрешения финансовых споров.
The subject of this article is the arbitration of disputes arising in connection with financing and financial products, as a rule, in an international (transnational) context. The study is based on an analysis of the development of financial markets in China and Western Europe. The study of this topic led to the conclusion that, firstly, some financial disputes have characteristics that are different from other commercial disputes, and secondly, international commercial arbitration has been increasingly used to resolve financial disputes.
LEGAL FEATURES OF THE EXTENSION OF THE MORATORIUM ON THE PAYMENT OF PENALTIES ACCRUED FOR VIOLATIONS OF MONETARY OBLIGATIONS DURING THE PERIOD OF THE MORATORIUM
Authors: АЛЕКСЕЕВА Д.Г. 
Published: October 2023

В действующем российском законодательстве в период действия антиковидных ограничений появился новый правовой инструмент – мораторий на удовлетворение требований кредиторов. Впоследствии этот мораторий стали распространять и на другие основания. Вместе с тем в законодательстве четко не преду- смотрено, на какие именно платежи он распространяется применительно к срокам возникновения денежного обязательства. В статье проводится анализ действующего законодательства и судебной практики, формулиру- ется вывод о том, что на неустойки (пени), начисленные в случае нарушения денежного обязательства, имею- щего место в период действия моратория, требования моратория не распространяются.
In the current Russian legislation, during the period of anti–covid restrictions, a new legal instrument has appeared - a moratorium on satisfying creditor's claims. Subsequently, this moratorium was extended to other grounds. At the same time, the legislation does not clearly provide for which payments it applies to in relation to the timing of the occurrence of a monetary obligation. The article analyzes the current legislation and judicial practice, and concludes that the requirements of the moratorium do not apply to penalties accrued in cases of violation of a monetary obligation that occur during the period of the moratorium.