bluuebunny/crossref_metadata_2025_split huggingface dataset:
The effect of prior period adjustments on equity and ROE of companies listed on B3's New Market
Authors: Silva Fernanda de Deus Vieira , Silva Denise Mendes da , Santos Geovane Camilo dos 
Published: January 2024

Purpose: To analyze the effect of prior period adjustments (PPA) on Equity and on Return on Equity (ROE).
Methodology: The Statements of Changes in Equity and the Explanatory Notes of the companies listed on the B3’s New Market, from 2010 to 2019, were researched. To analyze the effects of PPA on equity and ROE, the Wilcoxon test was applied.
Results: The majority of the identified PPA pertain to changes in accounting policies, notably related to the application of IFRS 9/CPC 48 and IFRS 15/CPC 47 in 2018. This means that companies chose to recognize the effects of adopting these standards retrospectively, with a cumulative effect on equity, without presenting comparative information (accounting choice). There was a statistically significant difference between the average variations in adjusted and unadjusted equity and return on equity (ROE). In other words, it is observed that changes in accounting policies and/or error corrections influence the analysis of these indicators. It is important to note that PPA should not affect the net income for the current period, suggesting that the effects resulting from changes in accounting policies and errors tend to protect present and/or future results at the expense of past results.
Contributions of the Study: The main contribution of the study lies in evaluating changes in the equity that do not necessarily result from operating performance or financing strategies, but arising from changes in accounting criteria or errors, which may affect other equity components.
Desarrollo embrionario y larval del Choro Zapato Choromytilus chorus (BIVALVIA, MYTILIDAE)
Authors: Chaparro O.R. , Sanhueza M.A. 
Published: January 2024

Reproductores de Ch. chorus fueron inducidos al desove mediante estímulos térmicos y químicos (KC10,5 M). Se realizó la fecundación para continuar con el cultivo larval hasta la fijación de los juveniles. Las larvas fueron alimentadas diariamente con cultivos monoalgales de Isochrysis aff. galbana, Monochrysis lutherio Pseudoisochrysissp. en concentraciones de 30.000 cel/ml durante la primera semana de veliconcha y 50.000 cel/ml en el resto del tiempo. La temperatura de cultivo fue de 16,5°C y la salinidad fluctuó entre 23 y 25o/oo. La larva trocófora apareció a las 19 horas y la concha se hizo evidente a los 3 días. El estado de umbo se observó a los 7 días, el ojo a los 25 días y la fijación larval ocurrió a los 27-32 días cuando la larva ha alcanzado un tamaño superior a los 300 un de longitud máxima.
Deficits in Radiation Health Affects Knowledge among Emergency Nurses in Japan’s Nuclear Emergency Core Hospitals
Authors: Kawaoka Yuta , Yamaguchi Takumi , Yanagida Nobuhiko , Matsunari Yuko 
Published: January 2024

Background:
In the wake of the Fukushima Daiichi Nuclear Power Station disaster in 2011, Japan established Nuclear Emergency Core Hospitals (NECHs) to prepare for future nuclear incidents.

Objective:
This study investigates the knowledge and health anxiety related to radiation among nurses working in emergency units at NECHs in Kagoshima Prefecture.

Methods:
A web-based questionnaire was distributed to 36 nurses, utilizing a cross-sectional design with a response rate of 55.6%. The survey covered demographic details and posed questions about radiation health effects and nuclear disaster medicine.

Results:
Results revealed that only 30% had studied radiation health effects at educational institutions, and 95% expressed a desire for further training. The correct response rate for questions about nuclear disaster medicine was over 40%, but less than 10% for questions about radiation health effects.

Conclusion:
Despite limitations such as sample size and potential sampling bias, this study is the first of its kind. It highlights the urgent need for comprehensive training programs to improve nurses' knowledge and alleviate their health anxieties about radiation. Future research should extend this study to other regions and countries to validate these findings.
Barriers Contributing to Loss to Follow-up among HIV-patients in Limpopo Province, South Africa: Patients’ and Nurses’ Perspectives
Authors: Modipane Mahlatse , Khoza Lunic B. , Ingersoll Karen 
Published: January 2024

Background:
Antiretroviral therapy is a lifelong commitment that requires patients to adhere to their daily medication dose schedules and make frequent visits to health services for their care. People living with HIV can live healthy long lives when retained on antiretroviral therapy. Retention in care has been identified as the benchmark in the HIV Care Continuum, where most people living with HIV fail. Interventions are urgently needed to address this benchmark to achieve the worldwide 95-95-95 goals. Despite the South African government`s efforts to expand access to antiretroviral therapy services from urban centers to resource-constrained rural communities, there were 140,000 HIV- related deaths in 2014 and 85,796 HIV- related deaths in 2021. Patients have become lost to follow-up, putting their health and that of their communities at risk.
Moreover, the loss of follow-up care among HIV-positive people who are on antiretroviral treatment continues to be a significant problem. The study determined barriers contributing to the Loss of follow-up rates among people living with HIV.

Methods:
A qualitative research study was conducted; Non-probability purposive sampling was used to select eight nurses from clinics with the highest and lowest loss-to-follow-up rates. The probability systematic sampling method was used to select patients from the selected clinics. Data were collected through semi-structured interviews, and content analysis was used to analyse the data.

Results:
Patients’ and nurses’ perspectives on barriers contributing to the loss of follow-up among people living with HIV included lack of confidentiality, lack of understanding of antiretroviral treatment, patients’ self-transfer, and feeling better physically.

Conclusion:
Understanding the reasons for the Loss of follow-up could inform the development of retention in care interventions for Limpopo province. The study can be most beneficial with HIV education, skills building, and outreach programme strategies; this will, in turn, increase the knowledge needed to better attract and retain HIV-positive patients in healthcare settings.
An Initial Validation of Community-Based Air-Conduction Audiometry in Adults With Simulated Hearing Impairment Using a New Web App, DigiBel: Validation Study
Authors: Sienko Anna , Thirunavukarasu Arun James , Kuzmich Tanya , Allen Louise 
Published: January 2024

Background
Approximately 80% of primary school children in the United States and Europe experience glue ear, which may impair hearing at a critical time for speech acquisition and social development. A web-based app, DigiBel, has been developed primarily to identify individuals with conductive hearing impairment who may benefit from the temporary use of bone-conduction assistive technology in the community.

Objective
This preliminary study aims to determine the screening accuracy and usability of DigiBel self-assessed air-conduction (AC) pure tone audiometry in adult volunteers with simulated hearing impairment prior to formal clinical validation.

Methods
Healthy adults, each with 1 ear plugged, underwent automated AC pure tone audiometry (reference test) and DigiBel audiometry in quiet community settings. Threshold measurements were compared across 6 tone frequencies and DigiBel test-retest reliability was calculated. The accuracy of DigiBel for detecting more than 20 dB of hearing impairment was assessed. A total of 30 adults (30 unplugged ears and 30 plugged ears) completed both audiometry tests.

Results
DigiBel had 100% sensitivity (95% CI 87.23-100) and 72.73% (95% CI 54.48-86.70) specificity in detecting hearing impairment. Threshold mean bias was insignificant except at 4000 and 8000 Hz where a small but significant overestimation of threshold measurement was identified. All 24 participants completing feedback rated the DigiBel test as good or excellent and 21 (88%) participants agreed or strongly agreed that they would be able to do the test at home without help.

Conclusions
This study supports the potential use of DigiBel as a screening tool for hearing impairment. The findings will be used to improve the software further prior to undertaking a formal clinical trial of AC and bone-conduction audiometry in individuals with suspected conductive hearing impairment.
The Influence of Characteristics and Institutions on the Empowerment of Cocoa Agribusiness Farmer Groups in South Sulawesi, Indonesia
Authors: Bulkis Sitti , Kaimuddin Kaimuddin , Astari Asti 
Published: January 2024

Agricultural development, specifically cocoa agribusiness, is largely determined by the human resource. When human resources possess high motivation, creativity, and the ability to develop innovation, agricultural development is significantly improved. This phenomenon shows the necessity to strive for empowerment of farmer for capacity improvement. Therefore, this study aimed to (1) describe the level of empowerment of individual farmer and their groups, and (2) analyze influence of individual characteristics of farmer, groups, and the role of counseling in empowerment of groups member. The analysis was carried out in Soppeng Regency, South Sulawesi, Indonesia, using a combined quantitative and qualitative design. A total of 70 respondents and 12 informants were included, consisting of farmer groups administrator, extension workers, and heads of estate services. Data collection was carried out through surveys and in-depth interviews. Meanwhile, data processing and analysis for this study used Structural Equation Modeling (SEM) Partial Least Square (PLS). The results showed that both farmer and groups empowerment were mostly in the medium category. Furthermore, characteristics of individuals, farmer groups, and the role of counseling significantly affected empowerment of members, including groups. Empowerment of farmer groups also influenced the success of cocoa agribusiness. These results showed that the development of cocoa agribusiness required high empowerment of individual farmer and groups as farmer institutions.
Digital Mapping of Dukuh Village’s Potential, Banyudono Subdistrict, Boyolali Regency
Authors: Noviani Rita , Nugraha Setya , Tjahjono Gentur Adi 
Published: January 2024

Village development programs in all walks of life will be appropriate, targeted, accountable and transparent if supported by a reliable and responsible database. Dukuh Village, Banyudono, and Boyolali have a natural and cultural potential to develop in the agricultural, industrial, trade, and service sectors. Information about the potential in Dukuh village and processing potential data that is still manual causes the Village's potential to be not utilized to the maximum. So that technology such as Geographic Information System in the form of mapping is helpful to provide the latest information that can positively impact the development of the Dukuh village area. Based on these conditions, it is necessary to conduct the potential of web-based villages or called WebGIS. WebGIS can help find out the various potential areas in Dukuh village to provide convenience for the community, be it investors, general or local or central governments to know all the social, economic, and cultural potential in Desa Dukuh, Banyudono Subdistrict. Boyolali County. In addition, the capacity of the people of Dukuh Village in carrying out participatory mapping. This devotion resulted in a digital map of the potential of Dukuh Village and an increase in the capabilities of both village devices, tourism managers, and the people of Dukuh Village.
Community Empowerment in Application of Solar-Powered Automatic Irrigation For Chilli Farming on a Rainfed Rice
Authors: Ardiansyah Heri , Agustina Rohmatin Farida 
Published: January 2024

Rainfed rice is a farming field whose watering or irrigation availability merits rainfall, so then the farming activity only occurs in the rainy season. Based on the cultivation calendar of rainfed rice each year, farming activities are consequently taken 2 times and even worst only once. This condition directly impacting to the sustainability of rainfed rice farmers. If they carry out farming then they have earnings, if not then they get nothing. The application of solar-powered automatic irrigation means to perform efficient watering systems to the field and also for the water conservation treatment in horticulture farming during the dry season of rainfed rice as an alternative solution so that farmers can increase their income by carrying out one or two times cultivation. The method used in this activity is the discussion group forums (FGD), training, constructing solar panel automatic irrigation, and chilli cultivation using automatic irrigation. Using solar-powered automatic irrigation can increase farmer income to 100% in the dry season. More than 90% of farmers replenish a strong will to implement automatic irrigation in farming whether independently or by farmer group. Through this community service, the horticulture cultivation activity increased to 90%
Pengaruh penambahan fly ash PLTU Cirebon dan temperatur pengeringan terhadap kuat tekan material konstruksi beton high volume fly ash (HFVA)
Authors: Anggara Ferian , Sujoto Vincent Sutresno Hadi , Tangkas I Wayan Christ Widhi Herman , Astuti Widi , Sumardi Slamet , Putra Ilham Satria Raditya , Putra Agik Dwika , Petrus Himawan Tri Bayu Murti 
Published: January 2024

Penggunaaan batubara sebagai sumber energi di negara berkembang seperti Indonesia masih menjadi pilihan utama. Hasil samping pembakaran batubara di Pembangkit Listrik Tenaga Uap (PLTU) berupa fly ash dan bottom ash (FABA) akan terus meningkat seriring konsumsi bataubara sebagai energi meningkat. Industri semen dapat mengahsilkan 2,9 miliar ton CO2 ke atmosfer hal ini akan berdampak langsung terhadap kenaikan temperatur bumi dan pemansan global. Subtitusi material semen dengan fly ash menjadi sebuah pilihan yang ramah lingkungan dalam meminimalisir gas CO2. Pembuatan beton dimulai dengan mencampurkan fly ash dan semen pada berbagai rasio (1:1; 1:3 ; 1:4) dengan air. Air dituang secara bertahap sedikit demi sedikit sambil diaduk hingga membentuk pasta. Pasta beton yang telah terbentuk dicetak pada cetakan kubus ukuran 5x5x5 cm3. Cetakan pasta HVFA didiamkan selama 1 hari, kemudian dikeringkan (curing) pada temperatur yang divariasikan (30, 40 dan 60°C). Hasil Analisa oksida komponen kimia menunjukan bahwa fly ash dari PLTU Cirebon tergolong kategori fly ash kelas C dengan kadar CaO lebih dari 10% dan SiO2 kurang dari 46% dan Kekuatan beton (compressive strength) HVFA yang paling besar yang dapat dihasilkan beton HVFA adalah pada rasio komposisi semen dan fly ash 1:3 dengan temperatur pengeringan 40°C. material fly ash mampu menggantikan semen sebesar 75% dari kebutuhan beton HVFA dengan kekuatan beton mencapai 12,557 MPa pada kondisi pengeringan 40°C. Hasil optimasi menunjukan variable yang paling berpengaruh terhadap kuat tekan beton yang dihasilkan adalah temperatur pengeringan.
Kajian techno-economy produk etilen dari etanol berbasis pertumbuhan dan prakiraan pasar di Indonesia
Authors: Haryadi Harta , Astuti Widi , Suryanaga Chandra Edward , Petrus Himawan Tri Bayu Murti 
Published: January 2024

Penelitian ini untuk melakukan analisis keekonomian pendirian pabrik etilen (turunan metanol) sehingga dapat memberikan gambaran kepada calon investor baik untuk pendirian pabrik atau peningkatan kapasitas produksi pabrik etilen existing. Analisis rantai pasok ditinjau berdasarkan produksi, konsumsi, ekspor, dan impor etilen dalam kurun waktu 2015-2021, kemudian dilakukan prediksi perkembangan pasar etilen dengan model statistik regresi linier sederhana, dengan parameter Compound Annual Growth Rate (CAGR). Analisis pasar menunjukkan selama kurun waktu 2022-2035, diprediksi volum perdagangan etilen akan defisit rata-rata 712.584 ton per tahun (volum ekspor rata-rata sebesar 108.373 ton per tahun dan volum impor rata-rata sebesar 820.957 per tahun), dan neraca perdagangan akan mengalami defisit sebesar rata-rata USD683,63 juta atau Rp10,22 triliun per tahun dengan kurs Rp 15.000,00/USD. Terdapat potensi pasar etilen rata-rata sebesar 820.957 ton per tahun untuk memenuhi kebutuhan impor, sehingga diusulkan pendirian pabrik etilen dengan kapasitas 820.000 ton per tahun. Berdasarkan perhitungan keekonomian pabrik, diperlukan CAPEX sebesar Rp 3.555.718.718.781.508, OPEX sebesar Rp 3.256.810.716.342, yang dapat memberikan keuntungan sebesar Rp 2.057.236.466.859 setiap tahun. Lebih lanjut, hasil analisis keekonomian menunjukkan nilai ROIa sebesar 65%, POTa sebesar 1,4 tahun, dan DCFRR sebesar 42,96%. Analisis pasar menunjukkan etilen memiliki prospek signifikan sehingga pemanfaatan potensi pasar oleh investor dalam maupun luar negeri dapat memberikan benefit baik dari segi return maupun mengurangi beban devisa negara. Lebih lanjut pendirian pabrik untuk memenuhi potensi pasar tersebut menarik dari segi parameter ekonomi sehingga dapat menjadi pertimbangan lebih lanjut apabila PT. Chandra Asri Petrochemical berminat untuk meningkatkan kapasitas produksi.
A Review on Approval and Registration Process of Medical Devices in Canada and India
Authors: Patil Gaurav V. , Basarkar Ganesh D. 
Published: January 2024

A medical device is any device or material used to promote human health. Due to an increase in the prevalence of chronic diseases, irregular health examinations, and sedentary lifestyles, as well as an increase in cases of obesity, diabetes, neuro-based disorders, heart diseases, and chronic diseases linked to lifestyle disorders, the use of medical devices is increasing. There are many medical devices in use today, and different rules and regulations apply to their marketing in various nations. To be sold on the market, a medical device needs to have its marketing authorization granted by the appropriate country's regulatory organization. Medical device-based therapeutic therapy is offering technologically sophisticated alternatives for the management of a number of ailments. The ministry of health and family welfare as well as science and technology in India rely heavily on the CDSCO as their primary medical regulating body. This article has been produced to discuss how medical devices are approved and registered, as well as the recent market expansion. Medical equipment sales are strong but profitable in Canada. It has one-fifth the population of Brazil, yet spends nearly as much on healthcare every year. As a result, rules and regulations must be in place to oversee the sale of such products. standardized medical equipment in order to facilitate their swift approval as well as the registration of medical devices, registration across all markets is crucial.
Decision Trees Impact Learning: An Empirical Study Using Exchanges of Nonmonetary Assets
Authors: Lively Heather M. , Valencia Adrian , Shouse Reggie L. 
Published: January 2024

ABSTRACT
In this study, we demonstrate the benefits of using a decision tree to learn the rules for exchanges of nonmonetary assets. Our results indicate that students using a decision tree performed significantly better on both true/false questions and an open-ended application problem than students who were not provided the decision tree. Most notably, lower-performing students who used the decision tree were able to bridge the gap with their higher-performing peers on the true/false questions. Furthermore, the results for the survey of usefulness show that lower-performing students valued the decision tree marginally better than other students. The success of this graphic organizer implies that similar decision trees should be adopted or created to engage meaningful learning within other accounting topics. Overall, our findings indicate that lower-performing students benefit the most from integrating decision trees in the accounting curriculum.
Leasing Loses Altitude While Ownership Takes Off: Real Effects of the New Lease Standard
Authors: Li Bin , Venkatachalam Mohan 
Published: January 2024

ABSTRACT
This paper evaluates the real effects of the new lease standard, ASC 842, on firms’ investment and operational outcomes. Using a sample of airline companies, we find that, subsequent to the promulgation of ASC 842 (2016–2018), public airlines reduce operating lease usage by about seven to ten percentage points relative to private airlines. The reduced lease usage is replaced by increased ownership, suggesting an equilibrium shift in firms’ investment due to changes in the cost-benefit tradeoffs associated with the operating lease classification. We also find evidence that the decline in lease usage hinders public airlines’ operational flexibility, as we observe more idle capacity in flights post-ASC 842. Facing excess capacity, public airlines seem to deploy their aircraft to shorter flying routes, raising the possibility of more wear and tear on the fleet. Overall, our evidence suggests that the new lease standard has intended and unintended real effects.
Data Availability: Data are available from the public sources cited in the text.
JEL Classifications: M41; M48; D22; D24; D25; E22; G38.
Plan de manejo para la seguridad hídrica en una comunidad rural del estado de Guerrero, México
Authors: Suastegui Cruz Sirilo , Gallardo López Felipe 
Published: January 2024

Los sistemas de agua dulce proporcionan una amplia gama de recursos y servicios que a menudo son vulnerables al cambio climático y otras presiones humanas que afectan a millones de personas que viven allí. En tal sentido, la implementación de un plan de manejo para la seguridad hídrica en una comunidad rural del estado de Guerrero, México, contribuyó al incremento de la seguridad hídrica bajo un enfoque de marcó lógico con su variante de objetivos anidados en matrices en cascada. Para ello, se desarrollaron talleres y reuniones con el propósito de trabajar en las actividades comunales y fortalecer la organización, participación y cuidado del medio ambiente.
Este enfoque proporcionó una forma rápida y participativa de elegir opciones, pues se tomaron en cuenta múltiples impactos, sectores, dimensiones de la resiliencia y perspectivas de las partes interesadas. Las medidas señaladas en los proyectos giran en torno a incrementar el capital humano y social (organización, capacitación y participación comunitaria), por lo que se espera que su implementación contribuya a la mejora de la gobernanza del agua.
Analisis Kinerja Puskesmas Dengan Menggunakan Pendekatan Balanced Scorecard
Authors: Yulianti Sri , Sualeman Sualeman , Noor Iqbal 
Published: January 2024

This study aims to measure the performance of Sagaranten Health Center using a Balanced approach. This study used descriptive qualitative method. Data collection by observation, interviews, questionnaires, and documentation. The analytical technique used in this study is descriptive analysis used to descriptive the data that has been collected. Data description is carried out by measuring each performance from the perspectives contained in the Balanced Scorecard, namely financial perspective, customer perspective, internal business process perspective, growth and learning perspective. The results of this study show that Puskesmas Sagranten has a satisfactory performance both in aspects of finance, customers, internal business processes, growth and learning. Although the puskesmas has achieved adequate performance, there is still room for improvement. Such as improving service quality and developing human resources.