bluuebunny/crossref_metadata_2025_split huggingface dataset:
Interleukin-24: A Versatile Regulator of Wound Healing
Authors: . Anju , . Uma , . Ritu , Mangla Mohit 
Published: February 2025

Abstract:
The skin, as the body's largest organ, is crucial for maintaining homeostasis and providing
protection, making it susceptible to wounds from various causes. Wound healing is a complex
process involving numerous cellular activities. Any interruptions can lead to chronic, non-healing
wounds, which present significant challenges in healthcare. Interleukin-24 (IL-24), a cytokine
within the IL-10 family, has become recognized for its significant role in wound healing due to its
diverse effects on cellular processes. IL-24 can inhibit keratinocyte migration, potentially leading
to chronic wounds, and promote endothelial cell migration and angiogenesis, which are vital for
tissue repair. This dual role highlights IL-24's intricate involvement in wound healing, as it can
hinder and aid different aspects of the process. Research indicates that IL-24 expression increases
in response to inflammatory mediators and is involved in various immune responses, emphasizing
its regulatory function. Further research on IL-24's mechanisms and interactions is essential for developing
new therapeutic strategies to enhance tissue regeneration and treat chronic wounds and
skin disorders. A deeper understanding of IL-24's functions could transform wound care, providing
new approaches for effectively managing and treating conditions involving impaired healing.
Breaking the Mold: Advances and Hurdles in Antifungal Resistance Management for Dermatophytes
Authors: Alnsour Zaid Ra’ed , Alnsour Mouiad Ra’ed , Alnsour Ayham Ra’ed , Massadeh Majd Majed , Alzoubi Karem Hassan , Masadeh Majed Mohammad 
Published: February 2025

Abstract:
Examining antifungal resistance in dermatophytes is crucial in infectious diseases, dermatology,
and clinical microbiology. The increasing occurrence of resistant infections and their influence
on the effectiveness of therapy seem overwhelming. This study examines the present condition
of antifungal resistance in dermatophytes, highlighting the need for ongoing and up-to-date research.
Fungal diseases constantly change, and fungi have developed new resistance mechanisms.
Here, we analyze the historical context of research on antifungal resistance, examining the variables
that contribute to the development of resistance, such as the growing use of antifungals in clinical
and agricultural contexts. We also explore the consequences of resistance to antifungal agents in
clinical practice and public health. The review emphasizes the significance of new diagnostic technologies,
like next-generation sequencing, in comprehending resistance mechanisms. It also underscores
the crucial role of international collaboration in tackling this worldwide health concern. In
conclusion, the paper emphasizes the need for continuous research to adjust to the evolving epidemiology
of dermatophyte infections, create efficient treatment approaches, and guide public health
interventions. This will ensure that the management of antifungal resistance is grounded in the most
up-to-date scientific knowledge and optimal methods.
PENGEMBANGAN E-MODUL BERBASIS GREEN CHEMISTRY UNTUK SMA KELAS XI MATERI ASAM BASA
Authors: Sari Winda Putri Permata 
Published: February 2025

Penelitian ini bertujuan untuk mengembangkan, menentukan karakteristik, dan mengetahui kualitas e-modul asam basa berbasis green chemistry yang diakses melalui link website http://bitly.ws/sB4f. Karakteristik produk ditentukan berdasarkan validasi ahli pembelajaran kimia dan penilaian kualitas berdasarkan uji kedapatgunaan oleh reviewer (guru) dan uji keterbacaan siswa. Penelitian ini menggunakan model pengembangan four-D model (4D). Tahapan yang dilakukan dalam model pengembangan 4D adalah define (pendefinisian), design (perancangan), develop (pengembangan), disseminate (penyebaran). Penilaian kualitas e-modul dilakukan oleh 6 reviewer yaitu guru kimia kelas XI di SMA Negeri di Kabupaten Sleman dan 60 siswa kelas XI. Penelitian ini menghasilkan e-modul asam basa berbasis green chemistry dengan 4 kegiatan belajar yaitu asam basa di lingkungan sekitar, teori asam basa, derajat keasaman (pH), indikator asam basa yang dilengkapi dengan info greenmist, fitur link, dan video pembelajaran. Berdasarkan hasil penilaian kualitas oleh reviewer diperoleh skor rata-rata secara keseluruhan terhadap produk sebesar 101,8 dari skor maksimal 115, persentase keidealan 88,5 % yang termasuk dalam kategori Sangat Baik (SB). Hasil uji keterbacaan siswa diperoleh skor rata-rata secara keseluruhan sebesar 77,67 dari skor maksimal 90, persentase keidealan 86,3% yang termasuk dalam kategori Sangat Baik (SB), sehingga e-modul dapat digunakan guru dan siswa sebagai sumber belajar mandiri yang dapat meningkatkan kesadaran terhadap lingkungan.
INFLUENCE OF FRAUD PENTAGON IN DETECTING FRAUDULENT FINANCIAL STATEMENTS
Authors: Ananda Ocha , Rahayu Sri , Yustien Reni , Dewi Erwita 
Published: February 2025

This study aims to examine the elements of the Fraud Pentagon proxied by five variables consisting of Pressure (External Pressure), Opportunity (Ineffective Monitoring), Rationalization (Change in Auditor), Ability (Change in Directors), and Arrogance (Frequent Number of CEO's Pictures) which are hypothesized to affect Financial Statement Fraud. The population in this study are Transportation & Logistics sector companies listed on the Indonesia Stock Exchange for the period 2020-2022. The sample in this study was selected using a purposive sampling technique and obtained a sample of 75 observation data. The analysis method in this study uses multiple linear regression which is processed using SPSS 25 software. The results showed that External Pressure affected Financial Statement Fraud. While Ineffective Monitoring, Change in Auditor, Change in Directors, and Frequent Number of CEO Pictures do not affect Financial Statement Fraud.
SYSTEMATIC LITERATURE REVIEW (SLR) : THE EFFECT OF CLAIMS EXPENSE AND UNDERWRITING ON INSURANCE COMPANY PROFITS
Authors: Veronica Deka , Dani Rian , Irmanelly Irmanelly , Asrini Asrini 
Published: February 2025

This study aims to map the effect of claim and underwriting expenses on insurance company profits. In a study using the Systematic Literature Review method, 16 articles out of 200 articles were found that fit the criteria, with search strings from 2018 to 2022. The results showed that (RQ1) the problems contained in various research journals, namely differences in results from previous studies on the cost of claims and underwriting on profits and the decline in insurance company profits. In research conducted by Puja Yana, Melvi Muchlian, Sari Arsita (2022), the amount of profit obtained is a sensitive matter for stakeholders. In research conducted by Dwi Ayu Fitrianty, et al (2022), the gaps that occurred in previous research, it was concluded that not all empirical events were in accordance with theory. Research question results (RQ2) The research method that is often used is quantitative methods, this method is very relevant because quantitative research views the "Facts / Truths" that are in the object of research out there, and researchers must be neutral whatever is found in the field and impartial. Furthermore, the results of the research question (RQ3) Every year there are journals that discuss the effect of claims and underwriting expenses on insurance company profits, even in 2022 most journals use quantitative methods with different publications.
IMPACT OF SHOPPING LIFESTYLE ON IMPULSE BUYING WITH SALES PROMOTION AS A MEDIATING VARIABLE IN TIKTOK LIVE STREAMING
Authors: Simatupang Debora , Johannes Johannes , WB Sylvia Kartika 
Published: February 2025

This study investigates the relationship between shopping lifestyle and impulsive buying, with sales promotion as a mediating variable, among active students at Jambi University. The research identifies shopping lifestyle as the independent variable, impulsive buying as the dependent variable, and sales promotion as the intervening variable. This study employs a quantitative research method and utilizes primary and secondary data sources. Primary data were collected through questionnaires, while secondary data were sourced from literature reviews, including books, journals, and previous studies. A purposive sampling technique was employed to select 100 respondents. Data analysis was conducted using SmartPLS 4.1.0.3, incorporating methods such as outer loading, validity testing, reliability testing, inner model assessment, and hypothesis testing via bootstrapping. The analysis revealed the following results: 1) shopping lifestyle significantly and positively influences impulsive buying, 2) shopping lifestyle significantly and positively influences sales promotion, 3) sales promotion significantly and positively influence impulsive buying, and 4) shopping lifestyle significantly and positively influences impulsive buying through sales promotion. Based on these findings, it is recommended that marketing managers and retailers on TikTok enhance their marketing and promotional strategies by offering trendy, high-quality products. Furthermore, sellers are encouraged to fully leverage the live-streaming feature to boost sales and engagement in the future.
Alternative Work Arrangements and Organizational Actions: Internal Auditor Behavioral Responses and Organizational Outcomes
Authors: Barr-Pulliam Dereck , Flint LaToya 
Published: February 2025

SUMMARY
This study delves into the perceptions of remote work among internal auditors. We examine the impact of an organization’s policies and procedures related to alternative work arrangements (AWAs) and its socialization tactics on auditors’ work behaviors. Using a phenomenological approach, our analysis is based on semistructured interviews with 13 highly experienced internal audit leaders across various industries. Using Social Exchange Theory (SET) as a theoretical lens, we identify positive and negative behavioral responses to company AWA policies and the socialization tactics used by internal audit functions (IAFs). These responses encompass variations in employee satisfaction with work and the work environment, identification with the IAF, turnover intentions, and professional development. We contribute to SET theory by highlighting contextual factors influencing worker responses to their employer’s actions regarding AWAs. Regarding practical implications, our findings offer insights into how organizations can potentially retain internal audit talent.
Data Availability: Data not publicly available; contact the authors.
JEL Classifications: M42; M51; M53.
Mediating Assurance in Auditing Standards: Auditors Mitigation of Risks of Frauds
Authors: Imoniana Joshua Onome , Bianchi Massimo 
Published: February 2025

This study critically interrogates mediating assurance in auditing lived experiences of independent auditors. It is qualitative research based on constructivist perspective. A combination of participant observations and interviews were used to build data corpus. Data was analysed using thematic coding. Findings show that assurance is felt in the present auditing standards, corroborated by mediating assurance while drawing on the main objectives of auditing. Findings also show that ISA motivates the verification of accounting functions disrupting status quo for perpetuation of fraud outside the outreach of auditor. Therefore, the auditor tends to mold credibility with its works, towards reducing auditing expectation gap. As the auditor reports to the corporate governance, mainly the audit committee, certain cases may reveal barriers for additional audit jobs to elucidate cases of significant accounting errors that have the characteristics of accounting fraud. We conclude that, insofar as the ISA tries to favour a set of auditors who suppress compliance or auditor with a myopic approach, the main motivations of assurance would not have been met. As an implication, it constitutes an innovation in the fieldwork of the auditors to embrace the current responsibilities demanded by users of financial statements to mitigate the risk of fraud.
Sustainability Reporting in Value Creation: The Critical Mediation of Environmental Management Accounting
Authors: Laila Oshiana Fitria A'zizah  , Nur Prasetyo Aji  , Dewita Puspawati  , Ovi Itsnaini Ulynnuha  , Nur Andriyani  
Published: February 2025

This study examines the essential function of Environmental Management Accounting (EMA) as a mediating variable in the correlation between sustainability report disclosures and firm value. The study highlights the beneficial effects of Environmental Management Accounting (EMA) on value creation by aligning business strategy with sustainable practices, as viewed through the framework of stakeholder theory. Multiple regression and path analyses were performed on a sample of Indonesian manufacturing businesses listed on the Indonesian Stock Exchange (IDX) from 2020 to 2023 to evaluate the assumptions. The findings indicate that EMA substantially increases business value by fostering operational efficiency, transparency, and stakeholder confidence. The Sobel test further substantiates EMA's mediation impact, indicating that organizations with strong EMA procedures get superior financial success and sustainability results. This study highlights the significance of incorporating EMA into sustainability reporting frameworks to improve business value and promote sustainable development.

Keywords: sustainability report disclosure, environmental management accounting, firm value
Collaboration and Negotiation Practice by Students in News Production
Authors: Sianturi Hendry Roris , Anggara Reddy 
Published: February 2025

The competence of Communication Science graduates has not yet met the needs of the mass media industry. Higher education institutions have failed to produce professional and skilled journalists. This research aimed to discover the experience of student negotiation and collaboration during journalism practices. It was a case study with a qualitative-descriptive approach. The informants were 104 students of Communications Science at the University of Singaperbangsa Karawang (Unsika). Data were collected through written interviews with open-ended questions, participatory observations, and document studies. This study examined the informants’ negotiation and collaboration skills in journalistic reporting. The determination of these two skills was developed from the journalist competency standards of the Press Council and was studied using the Negotiation Theory and Collaboration Concept. This study concluded that 27 out of 34 informant groups can conduct distributive bargaining and integrative negotiation in penetrating the source and 15 out of 34 informant groups can establish Group Projects, Cross-Group Collaboration, and Collaborative Projects with fellow group members, cross-groups, and the Student Press Institute (LPM) to publish news.
Capillary blood is not accurate in predicting blood ammonia values using an ammonia point-of-care test in dogs
Authors: Biehl Kathryn E. , Wallace Mandy L. , Cunningham Morgan 
Published: February 2025

Abstract

Objective
To compare results for blood ammonia (BA) concentrations measured with a point-of-care (POC) device versus commercial diagnostic assay (CDA) for venous and capillary blood samples from dogs with normal BA and hyperammonemia.

Methods
Dogs were prospectively enrolled from January 2024 through July 2024 and grouped as being healthy (controls), having liver disease with normal BA, or having liver disease with hyperammonemia. All dogs had BA concentrations determined with a venous sample run on a CDA, a venous sample run on an ammonia POC device (POC venous [POC-V] method), and a capillary blood sample run on an ammonia POC device (POC capillary [POC-C] method). The results were compared across methods.

Results
46 dogs were enrolled: 15 healthy dogs and 31 dogs with liver disease with normal BA (n = 16) or hyperammonemia (n = 15). The mean biases for BA concentration as measured with the POC-V and POC-C methods compared with the CDA method were –54.3 µg/dL (95% CI, −76.8 to 32.0) and 1.4 µg/dL (95% CI, −36.0 to 38.7), respectively. The mean bias of the POC-C method versus the POC-V method was 55.7 µg/dL (95% CI, 30.4 to 81.0). For the 31 dogs with CDA results for BA within reference limits, all were similarly classified with the POC-V method, whereas 25 of 31 (81%) were classified as normal with the POC-C method.

Conclusions
The BA in the POC-V and POC-C groups was, on average, underestimated when compared to the CDA. The BA in the POC-C group was consistently overestimated when compared to the POC-V group. Although both POC methods had good agreement in the classification of normal BA values, venous (vs capillary) samples yielded better results.

Clinical Relevance
The use of a POC device to measure BA in venous blood, but not capillary blood, may be an alternative to CDAs in emergency settings.
Fishery stock dynamics in the Baltic Sea: The dichotomy between total allowable catch limits and spawning stock biomass
Authors: Rosciszewski-Dodgson Michael J. , Cirella Giuseppe T. 
Published: February 2025

Abstract
When managing heavily exploited fisheries, the primary objective is ensuring the long-term sustainability of stocks. Policy makers employ various measures to achieve this, with one important approach being the establishment of total allowable catch (TAC) limits for commercial fish stocks. These limits are set to maintain a target level that can sustain or rebuild the spawning stock biomass (SSB), which is an indicator of a stock’s reproductive capacity. Ideally, a strong correlation between TAC quotas and SSB exists, indicating that reductions in TAC are positively impacting SSB. However, in practice, the influence of TAC quotas on fish populations is diminished by other factors affecting reproductive capabilities. This study conducted on the eight most commercially valuable stocks in the Baltic Sea examined this relationship using statistical analysis. The findings revealed that five stocks exhibited a strong-to-moderate positive association between variables, while data for the remaining three stocks were insufficient. The results indicated that stocks with a strong correlation between TAC limits and SSB can be managed more effectively, offering greater potential for sustainability. In contrast, those without this correlation need a more holistic approach that incorporates external ecological factors, as management alone may not suffice to prevent declines. Future strategies should balance TAC and SSB while considering broader environmental factors to ensure sustainable stock dynamics.
Adjustment Cost on Investment and Under-Utilization of Maximum Installed Capacity in South Korean Business Cycle - A Bayesian New Keynensian Model
Authors: Al Mamun Tuhin G M , Ehsanullah  
Published: February 2025

Abstract
This study examines the effects of adjustment costs on investment and the under-utilization of maximum installed capacity within the South Korea using a New Keynesian business cycle with Bayesian approach. The New Keynesian business cycle model that incorporates both investment frictions as well as capital under-utilization. The model has been calibrated specifically for South Korea economy. The model estimation uses Markov Chain Monte Carlo (MCMC) methods along with the Metropolis-Hastings algorithm to draw samples from the posterior distributions parameters of the model.
The fitness of the model is rigorously validated through several tests. It includes likelihood ratio tests, out-of-sample forecasting test. Policy metrics coefficient reveals that productivity shock has immense effects on investment dynamics and capacity utilization. The research includes a thorough examination of policy response coefficients, correlations among economic variables and variance decomposition. By examining these studies, it is clear that adjustment costs have a significant impact on economic fluctuations and it becomes crucial to consider these effects in policy formulation.
The model’s robustness is verified through sensitivity analysis, which involves checking the convergence and efficiency of various MCMC simulations and varying degrees of mark-up price and wage shocks. This research provides valuable insights into how adjustment costs and policy responses shape the South Korean business cycle and provides implications for economic policy and management.
Influence of high-speed arc metallization wire feed rate on tribological and corrosion properties of 30HGSA steel coatings
Authors: Rakhadilov Bauyrzhan , Shynarbek Aibek , Kakimzhanov Dauir , Muktanova Nazerke , Kusainov Rinat 
Published: February 2025

Abstract
This study investigates the influence of wire feed rate on the porosity of coatings, elemental analysis, corrosion resistance, tribological properties, and microstructure of iron-based coatings deposited by high-speed arc metallization. The coatings were obtained using a SX-600 high-speed electric arc metallizer. The properties of Fe-based coatings depend on the arc-sputtering parameters. Determination of the optimum arc spraying parameters helps to minimize the deterioration of coating properties. Increasing the wire feed speed leads to an increase in the current value, which generates more heat energy in the arc to melt the wire and consequently favours the formation of dense coatings with low porosity. At high temperatures, Fe-based coatings form oxide deposits that protect the coating from further oxidation and increase coating hardness. Tribological tests show that the friction coefficient of coatings decreases in the presence of FeO on the coating surface, activating its self-lubricating ability. Investigation of the porosity of the samples showed that adjusting the wire feed affected both the pore size and the number of pores.
Material and Immaterial Symbolic Elements of the Feast of the Congado of Our Lady of the Rosary of Abaeté, MG
Authors: Araújo Wagner dos Reis Marques , Siqueira Antônio Marcos de Oliveira , Sousa Eduardo Felipe Alvarenga Ribeiro de 
Published: February 2025

Objective: The aim of this study is to investigate the Feast of Our Lady of the Rosary, Saint Benedict, and Saint Efigenia in Minas Gerais, focusing on the analysis of memory, heritage, and popular culture, as well as the symbolic elements that characterize this cultural manifestation.

Theoretical Framework: The research is based on literature about cultural heritage and Rosary festivals. The analysis addresses the relationship between resistance, religiosity, and the affirmation of identities. We explore the contribution of orality in the perpetuation of cultural traditions, drawing on socio-anthropological theories.

Method: The methodology employed was mixed, combining literature review and documentary analysis for historical and cultural background, in addition to empirical data collection through interviews, informal conversations, and video analysis, with the goal of understanding the current dynamics of the festival.

Results and Discussion: The results indicate that, although the festival has a Catholic character, it preserves and perpetuates elements of Afro-Brazilian culture. It continues to be transmitted orally, from generation to generation, as a lived experience that blends Portuguese Catholicism and Afro-Brazilian tradition, presenting itself as a space of resistance and identity affirmation.

Research Implications: This study emphasizes the importance of preserving cultural manifestations as intangible heritage. The formal recognition of these cultural practices can strengthen collective memory and ensure preservation.

Originality/Value: The research contributes to the understanding of the festival as a cultural phenomenon that reflects the interaction of different cultures. Its originality lies in the analysis of the symbolic elements of the festival and in the appreciation of the transmission of tradition.