bluuebunny/crossref_metadata_2025_split huggingface dataset:
SmartClip versus conventional twin brackets for initial alignment: is there a difference?
Authors: Miles Peter G. 
Published: December 2023

Abstract

Objective: To compare the effectiveness of SmartClip brackets and conventional twin brackets for initial alignment of the lower arch.

Methods: Fifty-eight patients participated in this prospective trial. The patients were assigned alternately to either a group treated with SmartClip MBT prescription brackets or a group treated with conventional MBT twin brackets. Lower anterior irregularity was measured at the start of treatment, 10 weeks later at the first archwire change and 20 weeks after the start of treatment at the second archwire change.

Results: There was no difference in irregularity at the start of treatment. At 10 weeks subjects treated with conventional brackets had a lower irregularity index than subjects treated with SmartClip brackets (Mean difference: 0.7 mm; p = 0.005). After 20 weeks there were no statistically significant differences in irregularity between the two groups (Mean difference: 0 mm; p = 0.82).

Conclusion: The SmartClip bracket was no more effective at reducing irregularity during the initial stage of treatment than a conventional twin bracket ligated with elastomeric modules or stainless steel ligatures.
Myosin heavy chain isoform composition of human masseter muscle from subjects with different mandibular plane angles
Authors: Lim Donna , Beitzel Felice , Lynch Gordon , Woods Michael G. 
Published: December 2023

Abstract

Aim
To investigate the presence of myosin heavy chain isoforms in human masseter muscle and to describe any differences in orthognathic surgery patients with different mandibular plane angles.

Method
Biopsies were obtained from the anterior border of the superficial masseter muscle in 18 patients undergoing various orthognathic procedures. Myosin heavy chain isoforms were isolated and analysed by SDS-PAGE gel electrophoresis. Steiner’s mandibular plane angles were measured from pretreatment lateral cephalometric radiographs and used to classify the vertical dimension of each subject.

Results
Despite the fact that there was wide individual variation, there appeared to be no direct association between the presence of myosin heavy chain isoforms and specific vertical facial patterns. Type I myosin heavy chain isoform was the most common isoform found in all subjects. More Type IIA myosin heavy chain isoforms were observed in dolichofacial subjects. There were no differences between genders in myosin heavy chain expression.

Conclusion
A wide variation of myosin heavy chain isoforms exists in the masseter muscle of individuals with different mandibular plane angles. Further investigations involving larger sample sizes and the incorporation of bite-force measurements may help to clarify the relationship between mandibular muscle characteristics and the vertical facial dimension.
The influence of ligation on frictional resistance to sliding during repeated displacement
Authors: Sirisaowaluk Nathawut , Kravchuk Olena , Ho Christopher T. C. 
Published: December 2023

Abstract

Objective
To determine if the type of ligation influences the frictional resistance between stainless steel wire and brackets when the wire is subjected to repeated vertical displacements.

Methods
Eight different types of ligation were used to secure a length of stainless steel wire in three stainless steel twin brackets. The wire was subjected to repeated vertical displacements in a simulated extraction space. Eighty per cent of the minimum force required to overcome static friction (F-m) between the wire and brackets was applied to the wire for eight minutes and any sliding measured.

Results
Frictional resistance to sliding was least when stainless steel ligatures twisted in a figure 8 pattern until taut then untwisted one quarter turn were used, and greatest when elastomeric modules in a figure 8 pattern (EM8) were used. The F-m difference between fully engaged standard and Super Slick elastomeric modules was significantly different (p = 0.007). The frictional resistance to sliding fell when the wire was secured with either of these two methods and subjected to vertical displacement loads. There was no significant difference in the rate of wire movement between these modules.

Conclusion
Repeated vertical displacement reduced the frictional resistance to sliding for all methods of ligation except EM8. The stainless steel twist ligatures demonstrated the lowest frictional resistance to sliding.
Comparison of lip positions in ancient Buddhas with Japanese adults
Authors: Ioi Hideki , Nakata Shunsuke , Nakasima Akihiko , Counts Amy L. 
Published: December 2023

Abstract

Objectives
To compare the lip positions found in two ancient Buddha statues with the lip positions in contemporary Japanese adults.

Methods
The facial profiles of Yakushi-ji temple Sho Kannon (male) and Chugu-ji temple Bodhisattva (female), generally considered to be two of the most beautiful Buddha statues in existence, were compared with the facial profiles of 30 Japanese dental students. Profiles of the statues were measured on photographs and profiles of the adults on cephalometric radiographs. The adults comprised 15 men between 22 and 26 years of age (Mean age: 23.8 ± 1.3 years) and 15 women between 22 to 25 years of age (Mean age: 22.9 ± 1.0 years).

Results
The Buddha statues had retrusive lips compared with the lip positions in contemporary Japanese adults.

Conclusion
Flat profiles may be favoured by Japanese adults who, typically, have protrusive lips.
The impact of orthodontic treatment on normative need. A case-control study in Peru
Authors: Bernabé Eduardo , Borges-Yáñez Socorro A. , Flores-Mir Carlos 
Published: December 2023

Abstract

Objective
To assess the impact of previously provided orthodontic treatment on the normative need in a sample of young adult Peruvians.

Methods
Six hundred and thirty five freshmen, representative of all first year students registering in 2002 at a private university in Lima, were randomly screened to obtain 63 cases and 126 controls. A case was defined as having a definite orthodontic treatment need determined by the DAI and IOTN indices simultaneously. A control was defined as having no need of orthodontic treatment based on both indices. Students were also asked if they had previously undergone any orthodontic treatment. Binary logistic regression was used for the statistical analysis.

Results
Sex, age and socioeconomic status of the students were not statistically associated with normative orthodontic treatment need (p = 0.258, 0.556 and ≥ 0.272 respectively). The percentage of students with a previous history of orthodontic treatment was similar between the cases and the controls (14.3 per cent and 11.9 per cent respectively). There were no statistically significant associations between the variables.

Conclusions
The impact of previously provided orthodontic treatment on the current normative need of young adults was limited. Properly designed studies are required to assess the reasons for these findings.
Upper molar intrusion in rehabilitation patients with the aid of microscrews
Authors: Melo Ana Cláudia Moreira , Jawonski Mario Eduardo , Largura Lucila Zimmermann , Thomé Geninho , de Souza José Renato , da Silva Marcos André Duarte 
Published: December 2023

AbstractBackgroundOvereruption of an upper molar following loss of the opposing tooth is a common clinical finding. Rehabilitation can be difficult when the interocclusal space is reduced.AimTo intrude an overerupted upper first molar and replace the missing lower first molar.MethodsBuccal and palatal microscrews and a transpalatal bar were placed. The palatal miniscrew loosened shortly after implantation and was not replaced. A short length of elastomeric chain from the buccal miniscrew applied 30 g of force to the overerupted molar. The elastomeric chain was replaced every four weeks.ResultsSufficient intrusion of the upper molar was obtained in 4 months.ConclusionA single buccal microscrew and transpalatal arch can be used to intrude an overerupted upper molar.
An Experimental Study of the Effects of Cylinder Lubricating Oils on the Vibration Characteristics of a Two-Stroke Low-Speed Marine Diesel Engine
Authors: Wu Gang , Jiang Guodong , Chen Changsheng , Jiang Guohe , Pu Xigang , Chen Biwen 
Published: December 2023

Abstract
Two-stroke, low-speed diesel engines are widely used in large ships due to their good performance and fuel economy. However, there have been few studies of the effects of lubricating oils on the vibration of two-stroke, low-speed diesel engines. In this work, the effects of three different lubricating oils on the vibration characteristics of a low-speed engine are investigated, using the frequency domain, time-frequency domain, fast Fourier transform (FFT) and short-time Fourier transform (STFT) methods. The results show that non-invasive condition monitoring of the wear to a cylinder liner in a low-speed marine engine can be successfully achieved based on vibration signals. Both the FFT and STFT methods are capable of capturing information about combustion in the cylinder online in real time, and the STFT method also provides the ability to visualise the results with more comprehensive information. From the online condition monitoring of vibration signals, cylinder lubricants with medium viscosity and medium alkali content are found to have the best wear protection properties. This result is consistent with those of an elemental analysis of cylinder lubrication properties and an analysis of the data measured from a piston lifted from the cylinder after 300 h of engine operation.
Jaringan Akuntan Manajemen, Akuntansi Manajemen Strategis, Budaya Organisasi dan Kinerja Organisasi
Authors: Maryati Sri , Listya Anisa , Igamo Alghifahri Mahdi 
Published: December 2023

This research aims to empirically test strategic management accounting practices by involving the role of management accountant networks and the moderation of organizational culture and their implications for company performance. The data was obtained using a survey method, namely practitioners who act as management accountants for small businesses in South Sumatra. The research data was processed and analyzed using SEM-PLS. The results show that the relationship between the management accountant network and strategic management accounting, organizational culture moderates the relationship between the management accountant network and strategic management accountants. Strategic management accountants mediate the relationship between management accountant networks and organizational performance. The Importance of the Role of a good network of management accountants among small business actors in South Sumatra by understanding the concept of strategic management.
Keywords: Management Accountant; Strategic Management Accounting; Organizational Performance.
Hubungan Motivasi, Modal Minimal, Literasi Keuangan, dan Minat Investasi Saham Taat Syariah
Authors: Rochman Naufal Haidar , Sukartha P D’yan Yaniartha 
Published: December 2023

Shares are one type of investment instrument that is most popular with the public, because the amount of capital issued is minimal and stock investment regulations are easy. Sharia compliant shares have better resilience compared to conventional shares. This research aims to determine the relationship between motivation, minimum capital and financial literacy in the context of sharia-compliant stock investment. A total of 118 students were observed as samples. A multiple linear regression approach was used for data analysis in this study. The research results show that motivation and financial literacy have a positive effect on the intention to invest in sharia shares, while minimum capital has no effect on the desire to invest in sharia shares.
Keywords: Sharia Compliant Stocks; Motivation; Minimal Capital; Financial Literacy; Investment Interest
Free Cash Flow, Leverage, Ukuran Perusahaan, dan Manajemen Laba di Perusahaan LQ45 BEI
Authors: Bailaen Mariani Katjie Lenanti , Nugroho Paskah Ika 
Published: December 2023

Profit information is generally used as an appraisal of management performance. Earnings information can be used as a target of earnings management. The aim of the research is to empirically test the influence of free cash flow, leverage and company size on earnings management. This research uses LQ45 companies on the 2018-2021 BEI. The technique for collecting data uses purposive sampling which produces 20 LQ45 companies. The analysis method uses multiple linear analysis. The research results show that earnings management is not significantly influenced by free cash flow, while earnings management is significantly positively influenced by leverage and company size. This research contributes to consideration of investor and company management decision making regarding earnings management.
Keywords: Earnings Management; Free Cash Flow; Leverage; Firm Size
Ukuran Perusahaan Memoderasi Pengaruh Profitability dan Capital Intensity terhadap Tax Avoidance
Authors: Dewi Ni Kadek Karisma , Merkusiwati Ni Ketut Lely Aryani 
Published: December 2023

The aim of this research is to empirically prove profitability and capital intensity which influence tax avoidance with company size as a moderating variable. Manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021 were selected as the population in this study. Data in the study were analyzed using multiple linear regression analysis techniques and moderated regression analysis. The results of the research conducted show that profitability has a negative effect on tax avoidance. Capital intensity has a negative effect on tax avoidance. Empirically, the effect of profitability on tax avoidance can be strengthened by company size. The effect of capital intensity on tax avoidance cannot be strengthened by company size.
Keywords: Profitability; Capital Intensity; Firm Size; Tax Avoidance.
Profitabilitas, Leverage, Pandemi Covid-19, dan Rentang Waktu Audit dengan Variabel Moderasi Firm Size
Authors: Wulandari Komang Ayu , Rasmini Ni Ketut 
Published: December 2023

Go public companies listed on the IDX are required to report their financial reports to the Financial Services Authority to avoid delays in financial reporting. The purpose of this study was to empirically test firm size in moderating the effect of profitability, leverage, and the COVID-19 pandemic on audit timeframes in energy sector companies listed on the IDX. This research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021 with a total of 39 companies obtained using a purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). The research results show that firm size moderates the influence of profitability and the COVID-19 pandemic on the audit time span. However, firm size does not moderate the effect of leverage on the audit time span.
Keywords: Profitability; leverage; COVID-19 pandemic; Firm Size; Audit Timeframe
Sosialisasi Perpajakan, Kesadaran Wajib Pajak, Perhitungan Tarif Pajak, dan Kepatuhan Pajak
Authors: Suartama I Wayan Eka , Wiratmaja I Dewa Nyoman 
Published: December 2023

The purpose of this study is to determine the effect of tax socialization, taxpayer awareness, and tax rate calculations on student tax compliance of Micro, Small and Medium Enterprises (MSMEs). This research was conducted at the Accounting Study Program, Faculty of Economics and Business, Udayana University, using saturated sampling. The number of samples in this study was 65 people, that is, the entire population of students in the 2014-2018 accounting study program who owned a business was taken as the sample. The analysis technique used is Multiple Linear Regression Analysis. The results of the study found that tax socialization had an effect on tax compliance. Taxpayer awareness affects tax compliance. Calculation of tax rates effect on tax compliance. This shows that the socialization of taxation, awareness of taxpayers and calculation of tax rates in MSMEs have an effect on increasing tax compliance of MSME students.
Keywords: Socialization; Awareness; Tax Rates; Obedience
Sustainability Reporting dan Return Saham pada Perusahaan Terindeks IDXQ30
Authors: Andriani Ni Made Dina , Sudana I Putu 
Published: December 2023

The issuance of POJK NO.51/POJK.03/2017 resulted in companies having an obligation to prepare sustainability reporting. This research aims to determine the effect of sustainability reporting on stock returns of companies indexed by IDXQ30 in 2020-2021. The analytical method used is multiple linear regression analysis with a sample size of 46. In this research, the company's sustainability reporting is measured by the sustainability reporting disclosure index which refers to the GRI Standards. This research includes control variables for profitability, solvency and company size which aim to increase the statistical power of this research. The results of this research show that sustainability reporting has no effect on stock returns. Sustainability reporting is not yet information that has economic value for investors, so the information in sustainability reporting has not been used as a consideration in investing.
Keywords: Sustainability reporting, GRI Standards, stock returns, IDXQ30
Manajemen Laba Aktivitas Rill Dalam Bingkaian Teori Akuntansi Positif
Authors: Kurniawansyah Deddy , Mahendrawati Dian 
Published: December 2023

Positive accounting theory is the basis for describing the reasons managers take opportunistic actions regarding the accounting policies used. Managers' opportunistic behavior towards profit regulation causes the quality of financial reports to decline. This research aims to examine the influence of political connections and bonus compensation on real activity earnings management. Manufacturing companies listed on the Indonesian Stock Exchange from 2016 to 2022 represent the population of this study. The sampling technique for this research uses the census method. The data analysis technique uses path analysis assisted by SmartPLS 3.0. The research results show that bonus compensation and political connections influence real activity earnings management. This research provides theoretical contributions to strengthen the three hypotheses of positive accounting theory. This research provides a practical contribution for investors as a strategy in determining investment in companies that produce quality financial reporting with minimal risk of conflict of interest. The contribution for the government is to strengthen the tax law revision policy to reduce earnings management practices.
Keywords: Politic; Bonus; Earning Management; Real Activities
Fenomena Manajemen Pajak: Transaski Hubungan Istimewa Sebagai Variabel Moderasi
Authors: Siregar Efrida , Khomsiyah Khomsiyah 
Published: December 2023

The research aims to determine the effect of profitability, foreign ownership and leverage on tax management, with the moderating effect of special relationship transactions. A total of 75 companies in the raw and primary consumer goods sector on the Indonesia Stock Exchange for the 2019-2022 period were used as samples using the purposive sampling method. The analysis was carried out using a panel data regression model, which had previously been tested on classical assumptions. The research results show that profitability has a positive effect, while foreign ownership has a negative effect. Meanwhile, leverage has no effect. Special relationship transactions do not have a moderating role in the relationship between profitability and foreign ownership. However, it can weaken the influence of leverage. These findings highlight the complexity of internal and external factors that influence tax management practices. This research can provide guidance for practitioners and researchers in developing more effective tax management strategies.
Keywords: Foreign Ownership; Leverage; Tax Management; Profitability; Special Relationship Transactions
Religusitas Memoderasi Pengaruh Karakteristik Internal dan Eksternal Perilaku Dysfunctional Audit di Kantor Akuntan Publik
Authors: Jhista Wiguna I Gusti Made , Ariyanto Dodik 
Published: December 2023

The aim of this research is to analyze the role of religiosity in moderating internal locus of control, professional commitment, and time budget pressure on the dysfunctional behavior of auditors at the Bali Province Public Accounting Firm. Data collection was carried out using a questionnaire. The number of samples used was 57 auditors with a saturated sampling method. The data analysis technique in this research uses the PLS-SEM approach with the help of SmartPLS version 4. Based on the results of hypothesis testing, it was found that internal locus of control and professional commitment had a negative influence on dysfunctional audit behavior. Meanwhile, time budget pressure has a positive effect on dysfunctional audit behavior. The results of the moderation effect test show that religiosity is able to strengthen the influence of professional commitment on dysfunctional audit behavior. However, internal locus of control and time budget pressure are unable to moderate the influence of dysfunctional audit behavior.
Keywords: internal locus of control; professional commitment; time budget pressure; religiousity; dysfunctional audit behavior
Leverage, Capital Intensity, dan Agresivitas Pajak dengan Komisaris Independen sebagai Variabel Pemoderasi
Authors: Tanjaya Ryo Dwantara , Jati I Ketut 
Published: December 2023

The aim of the research is to see how leverage and capital intensity influence tax aggressiveness in companies and to see whether independent commissioners in the relationship between leverage and capital intensity influence corporate tax aggressiveness. The population is companies operating in the basic industrial and chemical manufacturing sector, totaling 78 companies, with a sample of 28 companies determined using a non-probability sampling method with purposive sampling technique used as the sampling technique. The analysis technique uses Moderated Regression Analysis. The results of this research say that Leverage has a positive influence on tax aggressiveness. Capital intensity has no influence on tax aggressiveness. Independent commissioners are unable to moderate leverage and capital intensity on tax aggressiveness.
Keywords: Awareness; Leverage, Capital Intensity, Aggressiveness, Independent Commissioner
Profitabilitas, Leverage, Kepemilikan Manajemen, dan Pengungkapan Corporate Social Responsibility
Authors: Maharani Ni Luh Ari , Sudana I Putu 
Published: December 2023

Disclosure of corporate social responsibility is reporting information to stakeholders about company activities regarding social and environmental responsibility. The research is aimed at obtaining empirical studies regarding the influence of profitability, leverage and management ownership on CSR disclosure. This research uses 188 observations from energy sector companies listed on the Indonesia Stock Exchange in 2018-2021. Data were analyzed using multiple linear regression analysis. The results of the analysis show that profitability, leverage and management ownership have a positive effect on CSR disclosure. This implies that stakeholder theory is able to underlie the study of CSR disclosures.
Keywords: Stakeholder Theory; Disclosure; Corporate Social Responsibility