bluuebunny/crossref_metadata_2025_split huggingface dataset:
Shift to Digital Audit: A Study Investigating the Benefits and Challenges of Digitalization on the Audit Profession
Authors: Angeles Earl Jed A. Angeles , Mabazza Godfrey B. Mabazza , Pascua Angel Errine Grace B. Pascua , Salta Krishabelle E. Salta , Santiago Zedric Joel V. Santiago , Marquez Jerome Marquez , Catacutan Karen Joy 
Published: November 2023

This study intends to evaluate the perceived benefits and challenges that these technologies offer in the context of digitalization, to one of the most suitable professions for the particular procedure; the audit profession. A qualitative study was conducted to gain a better grasp of the implications of digitalization on audit tools in the audit profession. This is accomplished by conducting ten (10) semi-structured interviews with professional auditors, emphasizing interpretation. It has been found that this study backs up some of the conclusions of prior research on the issue of digital auditing. Conclusively, the empirical findings of this study support the assumption that auditors believe digitalization will become even more popular in the future and that it will not result in job losses, as prior studies have suggested.
The Influence of Financial Literacy Level, Perception of Return and Technological Progress on Investment Interest of Millennial Generation in Central Jakarta
Authors: Fajar Riyadi Syawaluddin  , Heri Ispriyahadi  
Published: November 2023

Capital markets play a significant role in enhancing a country's economic development, as well as national development. The millennial generation is expected to be the leader of growth in the economic field. This research uses quantitative methodology with the Partial Least Square Technique approach to test data instruments. The sample size was determined using Hair's formula. The research findings show that financial literacy has a positive and significant effect on millennials' investment interest, while perceived returns and technological advances have no significant effect on millennials' investment interest. The results of this study can be utilized by agencies and the government can work with the financial industry to help millennials understand investment work and help millennials understand financial concepts.
Analysis of the Application of Value Added Tax on Port Services based on Undang - Undang Nomor 7 Tahun 2021 at PT Kaltim Kariangau Terminal, East Kalimantan
Authors: Monica Omega Torba  , Inggriani Elim  , Anneke Wangkar  
Published: November 2023

Value Added Tax (VAT) is a tax levy imposed on sales and purchase transactions of taxable goods or services carried out by Individual Taxpayers and Corporate Taxpayers who have been confirmed as Taxable Entrepreneurs (PKP). This research aims to find out that the implementation of Value Added Tax in companies is in accordance with Undang-undang No 7 Tahun 2021. The research method used in this research is a descriptive method with a qualitative approach and data is obtained through interviews and documentation. The research results show that the implementation of Value Added Tax at PT Kaltim Kariangau Terminal is in accordance with Undang – Undang No. 7 Tahun 2021.
COMPETÊNCIAS DO ENFERMEIRO NO PLANO DE ALTA HOSPITALAR A PACIENTES SUBMETIDOS A REVASCULARIZAÇÃO DO MIOCÁRDIO
Authors: Targa Rafaella da Costa Lotti , Ohara Elisabete Calabuig Chapina 
Published: November 2023

Introdução: Segundo a Organização Mundial da Saúde (2006), 17,3 milhões de pessoas morreram de doenças cardiovasculares em 2012 e espera-se que esse número aumente para 23,6 milhões até 2030, tornando-se a principal causa de morte no mundo. Metodologia: Tratou- se de uma revisão integrativa, a base de dados utilizadas para escolha dos artigos foram: Latino-Americana e do Caribe em Ciências da Saúde (LILACS), Scientific Eletronic Library Online (SCIELO) e Portal Ministério da Saúde. A pergunta norteadora para a elaboração da revisão integrativa foi: Quais as competências do enfermeiro na construção do plano de alta dos pacientes submetidos a revascularização do miocárdio? Os descritores utilizados na busca foram: Enfermagem, Assistência, Autocuidado, Cardiovasculares. Os critérios de seleção foram artigos na íntegra, artigos nacionais e publicados nos últimos 5 anos. Resultados: A revisão integrativa selecionou 11 artigos científicos para análise de acordo com os critérios estabelecidos. Entre as competências necessárias, as mais citadas pelos autores são: a liderança, a comunicação, a tomada de decisão, o trabalho em equipe, a ética e a educação permanente. Os Diagnósticos de Enfermagem selecionados: Dor Aguda, Padrão Respiratório Ineficaz, Conforto Prejudicado, Debito Cardíaco Prejudicado, Insônia, Risco para Trombose e Déficit do Autocuidado. Conclusão: Conclui-se que a elaboração do plano de alta é importantíssimo para a qualidade de vida do paciente revascularizado, sendo necessário que o enfermeiro utilize todas as etapas do processo de enfermagem e sistematização da assistência de enfermagem, garantindo a assistência do paciente durante todo o processo de tratamento, promovendo autonomia e segurança para que seu processo de reabilitação se torne possível, diminuindo agravos e probabilidades do retorno do paciente ao ambiente hospitalar, devido à falta de assistência.
APPLICATION OF TWO LEVELS OF CALCIUM NITRATE ON SAP NUTRIENTS, GROWTH AND YIELD OF PERSIAN CUCUMBER
Authors: Chareo-Benítez Itamar , Yam-Tzec José Antonio , Ramírez-Seañez Ana Rosa , Gutiérrez-Hernández José Orbelin , Hernández-Hernández Hipólito 
Published: November 2023

<p><strong>Background:</strong> Calcium nitrate is a widely used fertilizer in the preparation of nutrient solutions. However, there is still a need to determine the effects of different levels of calcium nitrate on the Persian cucumber crop to optimize fertilization practices and improve crop yield. <strong>Objective:</strong> To determine the effects of two levels of calcium nitrate in the nutrient solution on the growth, yield, and nutrient content of two Persian cucumber hybrids (Bereket and Cruz). <strong>Methodology:</strong> The experiment was carried out in a completely randomized design in a factorial arrangement (two hybrids and two nutrient solutions) under greenhouse conditions. <strong>Results:</strong> The nutrient solution with 11 meq L<sup>-1</sup> of calcium nitrate increased the concentration of nitrate and calcium in the petiole sap of the Cruz hybrid in the flowering stage; however, the yield of both hybrids decreased. On the other hand, the nutrient solution with 9 meq L<sup>-1</sup> of calcium nitrate increased the number of fruits of both hybrids and the yield per plant of the Cruz hybrid. <strong>Implications:</strong> The Cruz hybrid showed to be more efficient in calcium uptake than the Bereket hybrid, which is interesting since it could require less calcium application without affecting yield. However, other studies are necessary to expand this information. <strong>Conclusion:</strong> The nutrient solution containing 9 meq L<sup>-1</sup> of calcium nitrate showed a significant increase in the number of fruits per plant for both the Cruz and Bereket hybrids. This highlights the importance of appropriate calcium nitrate supplementation in the nutrient solution, as it enhances the production of hydroponically grown Persian cucumbers. </p>
RESPUESTA DE TRES ESPECIES MADERABLES DE RÁPIDO CRECIMIENTO A DIFERENTES BIOCLIMAS EN ECUADOR
Authors: Vera-Velez Roy , Grijalva-Olmedo Jorge , Ramos-Veintimilla Raúl , Sigcha-Morales Franklin , Limongi-Andrade Ricardo 
Published: November 2023

<p><strong>Background:</strong> The timber sector in Ecuador holds promising potential for growth and development. The intensive utilization of native taxa has depleted their genetic species pool, making them increasingly scarce in meeting the rising demand for wood. Consequently, there has been a growing exploration of new fast-growing forest species to serve as alternatives for lumber and biomass production. <strong>Objective: </strong>To assess the suitability of Andean bioclimatic conditions for the introduction of three tree species: <em>Paulownia elongata, P. fortunei</em>, and the hybrid <em>P. elongata x P. fortunei</em>. This work primarily focused in investigating whether plant density impacts the initial growth of individual tree growth and whether there is a co-dependence between site conditions and plant density in each of the three species. <strong>Methodology:</strong> The National Autonomous Institute of Farming Research (INIAP) imported 3000 seedlings, each about 10cm tall, of <em>Paulownia e</em>longata, <em>Paulownia fortunei</em>, and the hybrid <em>Paulownia elongata</em> x <em>Paulownia fortunei</em> from the World Paulownia Institute of Georgia - USA. Four experimental sites were selected in two regions of Ecuador: humid tropics (Quevedo and Santo Domingo de los Tsachilas), dry sub-peak (el Almendral) and Andes (Riobamba), each site is located at different altitudes. At each site, the experiment was set up in a spatial split-plot arrangement with randomized complete blocks. Three blocks were established, two planting frames (3x3 m and 4x4 m) and the three selected <em>Paulownia</em> species. The three blocks were laid off randomly in each experiment. The two planting frames were randomly placed within each block, and the three species were randomly planted within each planting frame. The experimental subjects (plant species) consisted of nine individuals. <strong>Results:</strong> Plants with higher height and diameter are located in areas with lower elevation, with hybrid Paulownia displaying better performance in high densities. All species showed a survival rate above 85% one-year post-establishment. However, the lowest survival is found in areas above 2000 m. <strong>Implications:</strong> High elevations restrict the individual growth of Paulownia in Andean conditions, but low altitudes enhance it. <strong>Conclusion:</strong> The three specimens performed reasonably well during one-year post-establishment. However, it is necessary to continue observing their growth until they reach their asymptotic point, determining their volumetric yield.</p>
Congenital syphilis in Switzerland: a retrospective cohort study, 2010 to 2019
Authors: Scherler Gioia , Tomaske Maren , Cannizzaro Vincenzo , Steppacher Anna , Zucol Franziska , Theiler Martin , Toutous Trellu Laurence , Labutin Anton , Bosshard Philipp P. , Berger Christoph , Meyer Sauteur Patrick M. 
Published: November 2023

AIMS OF THE STUDY: We previously reported a re-emergence of syphilis from 2006 to 2009 with detection of congenital syphilis in Switzerland. This study aimed to reassess the incidence of children exposed to maternal syphilis during pregnancy and congenital syphilis in a following 10-year period in the canton of Zurich, the most populous canton in Switzerland with the highest incidences of syphilis.
METHODS: Children were identified both by reviewing medical records at the four major neonatal and paediatric hospitals providing acute care in the canton of Zurich and by the serological database of the syphilis reference laboratory. Inclusion criteria for children were (a) date of birth in the period 2010–2019, (b) place of birth in the canton of Zurich, (c) evaluation for syphilis due to positive syphilis pregnancy screening and (d) age <1 year at diagnosis. Results were compared with epidemiological data provided by the Federal Office of Public Health (FOPH).
RESULTS: We identified and evaluated 17 children after potential exposure to maternal syphilis. Residual antibodies of a past infection were found in 11 mothers. Six children were identified as having had real exposure to asymptomatic maternal syphilis. From an epidemiological perspective, the distribution of the cases followed a similar pattern as confirmed syphilis cases in women of childbearing age reported to the FOPH. No cases of congenital syphilis were observed.
CONCLUSIONS: In contrast to the rise in syphilis infections, this study identified no cases of congenital syphilis in the canton of Zurich, Switzerland, in the period 2010–2019. Syphilis pregnancy screening may have prevented congenital syphilis by diagnosing and allowing adequate treatment of asymptomatic maternal syphilis.
Dinamika Konflik antara Masyarakat Buruh dengan Pengusaha
Authors: Septian Bintang Cahyo  , Jovanes Agus Fernanda  , Ovie Faiz Pratama  
Published: November 2023

This research explores the dynamics of conflict that occur between workers and factory entrepreneurs in Kedungrejo Village, Muncar District, using the perspective of Karl Marx's conflict icon theory. Fish factories are one of the main economic sectors in this area, and conflicts between fish factory workers and entrepreneurs have a significant impact on the social and economic life of local communities. Karl Marx's conflict theory is used as an analytical framework to understand the root of the problem, the resources being contested, and the role of social class in this conflict. This research includes participatory observation methods, interviews, and document analysis to explore the perspectives of fish factory workers and entrepreneurs. The research results show that the conflict in Kedungrejo Village is related to economic inequality and control of production resources. Workers experience exploitation, low wages and unsafe working conditions, while fish factory entrepreneurs try to maximize their profits. This conflict reflects the conflict between the working class who seek to protect their economic rights and entrepreneurs who prioritize their profits. In the perspective of Karl Marx's conflict theory, this conflict is the result of a structural conflict between the working class (proletariat) and the owners of capital (capitalists). These conflicts reflect fundamental inequalities in the distribution of wealth and power. This research proposes the need for more inclusive and fair solutions in overcoming this conflict, such as collective bargaining, stricter labor regulations, and building awareness of the working class to increase their bargaining power in negotiations with fish factory entrepreneurs. Thus, this research provides insight into the dynamics of conflict between workers and fish factory entrepreneurs in the context of the Kedungrejo Village community, as well as its implications from the perspective of Karl Marx's conflict theory.
Peningkatan Efisiensi Persediaan Bahan Baku di CV. ABC dengan Metode EOQ model Q
Authors: Enggita Asadian Puja , Achmad Andi Muhammad Fiqri , Bestario Fandy 
Published: November 2023

CV. ABC merupakan salah satu IKM yang berlokasi di Tulungagung, Jawa Timur. Produk utama CV. ABC adalah kripik pisang koin. Kripik pisang koin produksi CV. ABC dibuat dari bahan baku utama pisang tanduk (musa spp). Dalam pengadaan bahan baku, CV. ABC masih menggunakan kebijakan dari pemilik IKM yaitu
rata-rata 2 ton per order dan melakukan pemesanan kembali jika bahan baku sudah habis. Dari permasalahan tersebut peneliti berinisiatif membantu pelaku IKM dalam mengembangkan pengelolaan persediaan bahan bakunya, agar lebih efisien dan meningkatkan keuntungan. Salah satu metode yang dapat digunakan untuk pengendalian persediaan yaitu dengan Economic Order Quantity (EOQ). Hasil analisis menunjukan perbanding total biaya persediaan persediaan menggunakan EOQ dan kebijakan lama CV. ABC adalah Rp. 846.886.700 dan Rp. 869.391.200 artinya dengan menggunakan EOQ CV. ABC dapat melakukan cost saving sebesar Rp. 22.504.500 per tahun atau peningkatan efisiensi sebesar 2.7%.
Optimasi Imbibisi dan Hasil Perasan Gula Terhadap Kadar Pol Ampas Tebu di Pabrik Gula Takalar
Authors: Islam Sri Susilawati , Fajri Nofias , Faujiyah Firdhani 
Published: November 2023

Proses penambahan air imbibisi dan hasil perahan gula pada PTPN XIV pabrik gula Takalar memiliki keterkaitan dengan kadar pol yang dihasilkan. Penelitian ini bertujuan untuk mengetahui pengaruh dari imbibisi dan Hasil Perahan Gula terhadap jumlah pol dalam ampas tebu. Penelitian ini menggunakan data 1 periode/15 hari yang terdiri dari data imbibisi % tebu, pol ampas tebu %, dan HPG. Penelitian ini dilakukan menggunakan metode regresi linear berganda dengan beberapa pengujian seperti uji normalitas, uji t parsial, uji f simultan, dan uji regresi determinasi. Hasil penelitian menunjukkan bahwa titik optimal penambahan air imbibisi terhadap kadar pol ampas berada pada pengamatan ke-3 dengan nilai persentase imbibisi tebu sebesar 24,64 pol, pol ampas tebu % sebesar 2,50, dan HPG % sebesar 87,49. Grafik pengaruh pada poin pembahasan terlihat bahwa pengaruh penambahan imbibisi terhadap kadar pol ampas tidak signifikan. Hasil persentase pengaruh antar variabel yang didapatkan dari uji koefisien determinasi sebesar 8,7%. Usulan bagi peneliti berikutnya untuk meneliti lebih lanjut mengenai optimalisasi penambahan imbibisi dan HPG terhadap kadar pol pada PTPN XIV unit pabrik gula Takalar.
Characteristics of a plastic scintillation detector in photon beam dosimetry
Authors: Das Indra J. , Sohn Jooyoung J. , Lim Sara N. , Sengupta Bishwambhar , Feijoo Marcos , Yadav Poonam 
Published: November 2023

AbstractBackgroundPlastic scintillating detectors (PSD) have gained popularity due to small size and are ideally suited in small‐field dosimetry due to no correction needed and hence detector reading can be compared to dose. Likewise, these detectors are active and water equivalent. A new PSD from Blue Physics is characterized in photon beam.PurposeInnovation in small‐field dosimetry detector has led us to examine Blue Physics PSD (BP‐PSD) for use in photon beams from linear accelerator.MethodsBP‐PSD was acquired and its characteristics were evaluated in photon beams from a Varian TrueBeam. Data were collected in a 3D water tank. Standard parameters; dose, dose rate, energy, angular dependence and temperature dependence were studied. Depth dose, profiles and output in a reference condition as well as small fields were measured.ResultsBP‐PSD is versatile and provides data very similar to an ion chamber when Cerenkov radiation is properly accounted. This device measures data pulse by pulse which very few detectors can perform. The differences between ion chamber data and PSD are < 2% in most cases. The angular dependence is a bit pronounces to 1.5% which is due to PSD housing. Depth dose and profiles are comparable within < 1% to an ion chamber. For small fields this detector provides suitable field output factor compared to other detectors and Monte Carlo (MC) simulated data without any added correction factor.ConclusionsThe characteristics of Blue Physics PSD is uniquely suitable in photon beam and more so in small fields. The data are reproducible compared to ion chamber for most parameters and ideally suitable for small‐field dosimetry without any correction factor.
Injectable Microporous Annealed Crescent‐Shaped (MAC) Particle Hydrogel Scaffold for Enhanced Cell Infiltration
Authors: Tang Rui‐Chian , Shang Lily , Scumpia Philip O. , Di Carlo Dino 
Published: November 2023

AbstractHydrogels are widely used for tissue engineering applications to support cellular growth, yet the tightly woven structure often restricts cell infiltration and expansion. Consequently, granular hydrogels with microporous architectures have emerged as a new class of biomaterial. Particularly, the development of microporous annealed particle (MAP) hydrogel scaffolds has shown improved stability and integration with host tissue. However, the predominant use of spherically shaped particles limits scaffold porosity, potentially limiting the level of cell infiltration. Here, a novel microporous annealed crescent‐shaped particle (MAC) scaffold that is predicted to have improved porosity and pore interconnectivity in silico is presented. With microfluidic fabrication, tunable cavity sizes that optimize interstitial void space features are achieved. In vitro, cells incorporated into MAC scaffolds form extensive 3D multicellular networks. In vivo, the injectable MAC scaffold significantly enhances cell infiltration compared to spherical MAP scaffolds, resulting in increased numbers of myofibroblasts and leukocytes present within the gel without relying on external biomolecular chemoattractants. The results shed light on the critical role of particle shape in cell recruitment, laying the foundation for MAC scaffolds as a next‐generation granular hydrogel for diverse tissue engineering applications.
Arresting Ion Migration from the ETL Increases Stability in Infrared Light Detectors Based on III‐V Colloidal Quantum Dots
Authors: Xia Pan , Zhu Tong , Imran Muhammad , Pina Joao M. , Atan Ozan , Najarian Amin Morteza , Chen Hao , Zhang Yangning , Jung Euidae , Biondi Margherita , Vafaie Maral , Li Chongwen , Grater Luke , Khatri Aayushi , Singh Ajay , Hoogland Sjoerd , Sargent Edward H. 
Published: November 2023

AbstractIII‐V colloidal quantum dots (CQDs) are of interest in infrared photodetection, and recent developments in CQDs synthesis and surface engineering have improved performance. Here this work investigates photodetector stability, finding that the diffusion of zinc ions from charge transport layers (CTLs) into the CQDs active layer increases trap density therein, leading to rapid and irreversible performance loss during operation. In an effort to prevent this, this work introduces organic blocking layers between the CQDs and ZnO layers; but these negatively impact device performance. The device is then, allowing to use a C60:BCP as top electron‐transport layer (ETL) for good morphology and process compatibility, and selecting NiOX as the bottom hole‐transport layer (HTL). The first round of NiOX‐based devices show efficient light response but suffer from high leakage current and a low open‐circuit voltage (Voc) due to pinholes. This work introduces poly[bis(4‐phenyl) (2,4,6‐trimethylphenyl)amine] (PTAA) with NiOX NC to form a hybrid HTL, an addition that reduces pinhole formation, interfacial trap density, and bimolecular recombination, enhancing carrier harvesting. The photodetectors achieve 53% external quantum efficiency (EQE) at 970 nm at 1 V applied bias, and they maintain 95% of initial performance after 19 h of continuous illuminated operation. The photodetectors retain over 80% of performance after 80 days of shelf storage.
High‐Brightness, Hundred‐Second Level Ultralong Afterglow Polymers Built via Ultrasound‐Synchronized B‐O‐Click Strategy
Authors: Chen Wei‐Guang , Wang Yan , Chen Zhi‐Jian , Wei Hai‐Jie , Dang Lei , Lin Ze‐Zhong , Chen Yu , Wang Yong 
Published: November 2023

AbstractIn recent years, there has been a growing interest in pure organic materials with ultralong room temperature phosphorescence (RTP) and afterglow duration time (tag) in the range of second level. However, it is extremely difficult to achieve tag >60 s in the polymer fields. Herein, this work proposes a highly versatile ultrasound‐synchronized B‐O‐Click strategy that can firmly immobilize various types of polycyclic aromatic boronic acids (PABAs) as single‐molecular states in a tight and rigid matrix of poly(vinyl alcohol) (PVA), achieving a series of record‐breaking ultralong afterglow polymeric RTP materials. Based on this approach, a polymeric material is reported exhibiting a record‐breaking tag = 130 s, accompanied with an ultralong lifetime of 7.24 s and a good phosphorescence efficiency of 14.26%. Three other polymeric materials with tag over 60 s are also realized via the same strategy by changing the phosphor. In addition, record‐breaking ultralong green (tag = 115 s) and red (tag = 80 s) afterglow are further achieved based on the phosphorescence resonance energy transfer (PRET) effect.