bluuebunny/crossref_metadata_2025_split huggingface dataset:
Apakah Corporate Governance dapat mengurangi Praktik Manajemen Laba?
Authors: Sunarsih Uun , Hilwani Aisyah 
Published: January 2025

Penelitian ini bertujuan untuk menguji pengaruh mekanisme corporate governance, leverage dan pertumbuhan penjualan terhadap manajemen laba. Penelitian ini termasuk jenis explanatory research dengan metode yang digunakan adalah pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan manufaktur sector industry barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Teknik pengambilan sampel dengan menggunakan purposive sampling dan diperoleh sebanyak 23 perusahaan sehingga total observasi dalam penelitian ini sebanyak 92 observasi. Data yang digunakan dalam penelitian adalah data sekunder yang diperoleh melalui www.idx.co.id. Pengujian dalam penelitian ini menggunakan Eviews versi 12. Hasil penelitian membuktikan bahwa dewan komisaris independen tidak berpengaruh terhadap manajemen laba. Hal ini dimungkinkan dewan komisaris independen belum menjalankan perannya secara maksimal. Kepemilikan manajerial tidak berpengaruh terhadap manajemen laba karena kepemilikan manajerial masih sedikit sehingga belum dapat menyatukan kepentingan antar manajer dan pemegang saham. Leverage tidak berpengaruh terhadap manajemen laba. Hal ini karena adanya pengawasan dari pihak kreditor. Pertumbuhan penjualan berpengaruh terhadap manajemen laba karena semakin tinggi pertumbuhan penjualan maka perusahaan akan cenderung melakukan tindakan manajemen laba.
The implementation of palliative care in Greece: a position paper by the Palliative Care Working Group of the Hellenic society of Medical Oncology (HeSMO)
Authors: Konstantis A. , Paraskeva M. , Avgoustidi M. , Kiagia M. , Kounnis V. , Rovithi M. , Alexaki M. , Ardavanis A. , Tsoukalas N. , Agelaki S. 
Published: January 2025

Abstract
The global burden of cancer continues to rise, with projections indicating a 47% increase in new cases by 2040. The integration of oncology and palliative care has emerged as a vital approach to address the complex needs of cancer patients. This position paper, endorsed by the Palliative Care Working Group of the Hellenic Society of Medical Oncology (HeSMO), emphasizes the significance of early integration of palliative care with cancer-directed therapies. It highlights the benefits of this approach, including improved quality of life, symptom control, emotional well-being, and enhanced survival rates for patients. The paper also addresses the challenges of palliative care provision in Greece and advocates for comprehensive education for health-care professionals, especially oncologists and nurses, to effectively manage palliative care needs. The importance of multidisciplinary teams (MDTs), survivorship care plans (SCPs), home-based palliative care, and end-of-life care discussions is underscored. By aligning with international guidelines and recommendations, HeSMO strives to establish a supportive health-care system in Greece that offers equitable access to high-quality palliative care for all cancer patients, thus ensuring their well-being throughout their cancer journey.
Remodelling of the healthy foal’s conjunctival microbiome in the first two months of life
Authors: Płoneczka-Janeczko Katarzyna , Armstrong Eve , Siemieniuch-Tartanus Marta , Magdziarz Marcin 
Published: January 2025

Abstract

Introduction
The aim of the study was to explore and characterise healthy foals’ eye microbiomes in the first two months of life.

Material and Methods
Conjunctival swabs were collected three times, not later than 12 h after delivery and again at the end of the first and the second months of life from six clinically healthy foals of the Polish Konik breed. The average interval between the first and second samplings was 33.3 days and between the second and third was 35.6 days. Next-generation sequencing performed on a MiSeq sequencer in paired-end technology was used to analyse the composition of the conjunctival microbiota.

Results
Paired one-sided t-tests revealed that conjunctival microbiota diversity was the lowest in the first 24 h of life and significantly increased between birth and the first month. The most prevalent family throughout the study was Micrococcaceae and the most prevalent genus was Corynebacterium. Sequences of potentially pathogenic bacteria such as Pseudomonas, Acinetobacter and Streptococcus spp. that may be involved in inflammatory processes were identified. Ocular commensals such as Corynebacterium and Lactobacillaceae that were found in the ocular surface microbiome of the foals are believed to be capable of restoring the ocular microbiome and maintaining balance.

Conclusion
A healthy ocular surface microbiota in the early period of a foal’s life develops dynamically and changes its composition.
The Protection of Small Enterprises in South Africa: A Comparison with Jurisdictions in the USA, India and the UK
Authors: Scott-Ngoepe Tshepiso 
Published: January 2025

Small enterprises form the backbone of many economies. However, despite their contribution to sustained economic growth, most small enterprises fail within five years. The Consumer Protection Act 68 of 2008 (CPA) in South Africa encompasses a mechanism that provides protection to small enterprises as consumers. This article assesses the extent of protection that is provided to small enterprises as consumers in terms of the CPA and seeks to establish whether this protection is warranted. Desktop research was conducted to draw a comparative analysis with three other jurisdictions, namely Michigan in the United States of America, India and the United Kingdom. The article posits that protecting small enterprises as consumers under the CPA is warranted. However, the article recommends revisiting the threshold applicable to juristic persons under the CPA and also applying it to franchisees that operate as juristic persons.
Ocular Health Complications Among People Living with HIV/AIDS in Nigeria: Leveraging Doppler Ultrasonography to Identify and Manage Risk Factors
Authors: Umar Ahmad Bashir , Saleh Mohammed Kabir , Adamu Yahuza Mansur , Hassan Sadiq , Aliyu Muktar Hassan , Ismail Anas 
Published: January 2025

Background and Objective
HIV-associated retinopathy and other ocular complications remain conditions of concern despite the introduction of combination antiretroviral therapy (ART). Evaluating people living with HIV (PLWH) for early hemodynamic changes in their ophthalmic arteries using Doppler ultrasonography is crucial to modifying care and preventing potential retinal damage.

Methods
This case-control study included 150 eligible adults on ART and an equal number of age- and sex-matched apparently healthy HIV-negative controls. We performed a comprehensive ocular examination and determined Doppler velocimetric indices (resistive and pulsatility index) in both ophthalmic arteries using a 7.5 MHz transducer.

Results
A total of 300 participants were included, of which 48% were males and 52% were females. The overall mean age (±standard deviation, SD) of participants was 41 ± 10 years. The prevalence of ocular abnormalities via fundoscopy was 13% among PLWH and 2% in the control group. The mean ophthalmic artery resistive indices (±SD) for HIV-positive participants were 0.73 (±0.05) in the right eye and 0.73 (±0.04) in the left eye, both higher than that of the apparently healthy controls at 0.68 (±0.05) and 0.67 (±0.05) in the right and left eyes, respectively. Similarly, the mean right and left ophthalmic artery pulsatility indices were higher among PLWH than controls (1.59 ± 0.35 and 1.60 ± 0.33 compared to 1.36 ± 0.33 and 1.44 ± 0.98, respectively).

Conclusion and Implications for Translation
Ocular abnormalities are common among PLWH. Ophthalmic artery Doppler indices were significantly higher among PLWH than age- and sex-matched healthy controls, indicating some form of ocular vascular resistance. We recommend regular ocular examinations for PLWH in similar settings.
Design Human Object Detection Yolov4-Tiny Algorithm on ARM Cortex-A72 and A53
Authors: Muwardi Rachmat , Faizin Ahmad , Adi Puput Dani Prasetyo , Rahmatullah Rizky , Wang Yanxi , Yunita Mirna , Mahabror Dendi 
Published: January 2025

Currently, many object detection systems still use devices with large sizes, such as using PCs, as supporting devices, for object detection. This makes these devices challenging to use as a security system in public facilities based on human object detection. In contrast, many Mini PCs currently use ARM processors with high specifications. In this research, to detect human objects will use the Mini PC Nanopi M4V2 device that has a speed in processing with the support of CPU Dual-Core Cortex-A72 (up to 2.0 GHz) + Cortex A53 (Up to 2.0 GHz) and 4 Gb DDR4 Ram. In addition, for the human object detection system, the author uses the You Only Look Once (YOLO) method with the YoloV4-Tiny type, With these specifications and methods, the detection rate and FPS score are seen which are the feasibility values for use in detecting human objects. The simulation for human object recognition was carried out using recorded video, simulation obtained a detection rate of 0,9845 or 98% with FPS score of 3.81-5.55. These results are the best when compared with the YOLOV4 and YOLOV5 models. With these results, it can be applied in various human detection applications and of course robustness testing is needed.
Increasing VO2 Max through Circuit Training Training for Futsal Players at SMP Frater Makassar
Authors: Palamba Fransiskus Hengky , Sahabuddin Sahabuddin , Ishak Muhammad , Hasmyati Hasmyati , Hudain Muh. Adnan 
Published: January 2025

The research objectives are to examine (1) whether there is VO2 Max before and after being given the circuit training intervention to futsal players at SMP Frater Makassar, (2) whether there is an influence of circuit training to increase VO2 Max for futsal players at SMP Frater Makassar. In this research, the researcher applied an experimental method, namely research that is always conducted to examine the influence of a treatment that has been given within a certain time. The research population was 21 members of futsal players at SMP Frater Makassar, so the researcher took a sample of 21 players with the criteria who were actively practising in the futsal team at SMP Frater Makassar. The results of the research reveal that there are differences in athletes' VO2 Max skills before being given circuit training intervention. The result of the descriptive analysis indicates that there is a significant increase in the VO2 Max value in futsal athletes at SMP Frater Makassar after implementing the circuit training program. Substantially different pretest and posttest scores indicate the effectiveness of the training program implemented. In the pretest, the athletes' VO2 Max value ranged from 23.2 to 38.2 points, with an average of 31.129 points and a standard deviation of 4.4029. After the circuit training program, the VO2 Max value increases to range between 28.7 to 48.0 points with an average of 38.976 points and a standard deviation of 6.4134. The increase in the average score from 31.129 to 38.976 points shows a significant increase in the athlete's aerobic capacity.
Flexural strength of span steel-reinforced concrete truss composite structures
Authors: Galinska Tatiana , Ovsii Dmytro , Ovsii Oleksandra 
Published: January 2025

The scientific article proposes a method for calculating the bending strength of steel-reinforced concrete (SRC) composite span truss structures. This method allows calculating the flexural strength of the calculated sections of steel-reinforced concrete truss structures, taking into account their stress-strain state at the time of maximum load-bearing capacity or failure. The analysis of experimental and theoretical values of flexural SRC truss beam strength showed their adequate convergence, which allows the application of the calculation method in practice design SRC span truss structures and members.
«Green roofs» - historical experience and modern requirements
Authors: Filonenko Olena , Avramenko Yurii , Kidenko Vitalii 
Published: January 2025

The article considers the historical experience of creating "green roofs", as well as the requirements and conditions under which such roofs are currently designed. Historical examples and existing modern world objects show the expediency of creating and using green roofs of houses in Ukraine, which will significantly enrich the "fifth facade" of buildings and improve the overall appearance of cities. The lack of regulatory framework for the design of "green roofs", as well as some types of roofing technology problems that may arise during the operation of such roofs and the consequences that they have - environmental, economic, social, and technical. Determining the design conditions and the feasibility of using "green roofs" was chosen a structural scheme of combined coverage, which has all the necessary structural elements. It has been shown that the energy efficiency of this type of coating is provided. Determination of heat transfer resistance was carried out according to all regulatory requirements of SBC B.2.6 - 31: 2006. Constructions of houses and buildings, thermal insulation of buildings. The structural component of the designed "green roof" and the sequence of arrangement of some structural layers of this type of coating are considered. The efficiency and expediency of installation of "green" coatings on residential buildings, as well as the standard service life and warranty period of maintenance-free service of this coating, subject to regulatory requirements and operating conditions.
The results of modeling the strain state of soil base reinforced by soil-cement elements under strip foundations of the building
Authors: Vynnykov Yuriy , Razdui Roman 
Published: January 2025

The results of complex experimental and theoretical researches of the deformed state of the system "soil-in-situ – soil-cement base – strip foundation – brick building" with layers of weak clay soils are given. By comparing the data of finite element method (FEM) modeling in a three-dimension task using an elastic-plastic soil model of the deformed state of the natural (with layers of weak clay deposits) and reinforced with vertical soil-cement elements (SCE) base of strip foundations of the five-section 9-10-story building, as well as the results of long-term (over 10 years) geodetic observations of this real object proved the correctness of using embedded beam pile elements to simulate SCE. The effectiveness of the SCE reinforcement method for improving soil bases with a low deformation modulus has been confirmed.
The Monomiality Principle Applied to Extensions of Apostol-Type Hermite Polynomials
Authors: Díaz Stiven , Ramírez William , Cesarano Clemente , Hernández Juan , Perez Rodriguez Escarlin Claribel 
Published: January 2025

In this research paper, we present a class of polynomials referred to as Apostol-type Hermite-Bernoulli/Euler polynomials $\mathcal{U}_\nu(x,y;\rho;\mu)$, which can be given by the following generating function\begin{equation*} \displaystyle \frac{2-\mu+\frac{\mu}{2}\xi}{\rho e^{\xi}+(1-\mu)}e^{x \xi+y \xi^2} =\displaystyle\sum\limits_{\nu=0}^{\infty}\mathcal{U}_\nu(x,y;\rho;\mu)\frac{\xi^\nu}{\nu!},\end{equation*}for some particular values of $\rho$ and $\mu$. Further, the summation formulae and determinant forms of these polynomials are derived. This novel family encompasses both the classical Appell-type polynomials and their noteworthy extensions. Our investigations heavily rely on generating function techniques, supported by illustrative examples to demonstrate the validity of our results. Furthermore, we introduce derivative and multiplicative operators, facilitating the definition of the Apostol-type Hermite-Bernoulli/Euler polynomials as a quasi-monomial set.
Inclusión de grasa de sobrepaso y uso de eCG sobre las variables reproductivas en un protocolo de sincronización en ovejas de pelo subnutridas
Authors: Pérez Ruiz Elizabeth , Conde Hinojosa Miguel Paul , Gallegos Sánchez Jaime , Torres Hernández Glafiro , Osorio Marín Yolanda 
Published: January 2025

El objetivo de este estudio fue evaluar el efecto de la suplementación con grasa de sobrepaso y el uso de eCG en un protocolo de sincronización en ovejas de pelo subnutridas lactantes y vacías. Un total de 112 ovejas de pelo: 55 lactantes y 57 vacías con un peso promedio de 38 ± 8 kg las ovejas fueron asignadas a ocho tratamientos. Se utilizó un diseño completamente al azar; donde se evaluó la suplementación con grasa de sobrepaso (con y sin) y el uso de 300 UI de eCG (con y sin). Las variables evaluadas fueron: respuesta al estro, tiempo de inicio al estro, tasa de retorno, tasa de gestación, tasa de parto, prolificidad y fecundidad. La suplementación con grasa de sobrepaso y la administración de eCG no modificaron la respuesta al estro (p < 0.05 ), tasa de gestación, prolificidad o fecundidad en ovejas desnutridas lactantes y no lactantes. Sin embargo, se comprobó que las ovejas lactando responden al protocolo de sincronización iniciado al día 25 postparto, esta respuesta fue similar a la obtenida en el grupo de ovejas vacías.
SISTEM CLOUD ACCOUNTING : ANALISIS DAMPAK PENGGUNAAN TERHADAP KUALITAS PELAPORAN KEUANGAN
Authors: Aziz Ayi Jamaludin , Setiawan Ade Budi , Anwar Saepul , Awa Awa , Damayanti Dani Ratna 
Published: January 2025

Perkembangan teknologi informasi telah memengaruhi proses akuntansi di perusahaan, yaitu dengan penggunaan sistem akuntansi berbasis cloud. Sistem ini memungkinkan perusahaan untuk mengakses, menyimpan, dan mengelola data keuangan secara daring, yang meningkatkan aksesibilitas dan kolaborasi dalam mengelola informasi keuangan. Di mana informasi keuangan merupakan aspek penting yang memengaruhi pengambilan keputusan manajerial, kredibilitas perusahaan, dan kinerja secara keseluruhan, sehingga kualitas laporan keuangan menjadi hal yang penting. Kualitas ini meliputi akurasi, keandalan, dan relevansi laporan. Dengan penerapan sistem akuntansi berbasis cloud, banyak penelitian menunjukkan bahwa perusahaan dapat meningkatkan kualitas pelaporannya melalui pengurangan kesalahan, akses data secara real-time, dan efisiensi proses pelaporan. Namun, tantangan dalam penerapan teknologi ini, seperti kebutuhan akan pelatihan dan masalah keamanan data, cukup signifikan dan perlu ditangani. Oleh karena itu, penting untuk memahami dampak sistem akuntansi berbasis cloud terhadap kualitas pelaporan keuangan. Penelitian ini bertujuan untuk menganalisis dampak penggunaan sistem akuntansi berbasis cloud terhadap kualitas laporan keuangan. Metode yang digunakan dalam penelitian ini adalah pencarian artikel ilmiah dalam basis data akademis. Kriteria inklusi ditetapkan untuk memilih artikel yang relevan dengan topik penelitian ini. Hasil analisis menunjukkan bahwa penerapan sistem akuntansi berbasis cloud dapat meningkatkan kualitas pelaporan keuangan secara signifikan melalui akses data yang lebih baik, otomatisasi proses, dan peningkatan kolaborasi dalam penyusunan laporan keuangan. Namun, analisis juga menemukan tantangan terkait keamanan data. Proses keamanan data dalam sistem akuntansi berbasis cloud melibatkan proses spesifik, yang dapat membantu mengurangi kekhawatiran tersebut. Kesiapan sumber daya manusia merupakan tantangan lain yang harus dihadapi.
Teachers’ Psycho-Demographic Dynamics and Students’ Academic Performance in Physical and Health Education in Ogun State
Authors: Adeleye Adewale Olugbemiga 
Published: January 2025

This correlational study assessed teachers’ psycho-demographic dynamics and students’ academic performance in Physical and Health Education in Ogun State, Nigeria. A convenience sample of 134 Physical and Health Education teachers was surveyed using a self-developed questionnaire comprising items measuring teachers’ psycho-demographic factors and students’ academic performance. Multiple regression analysis was employed for data analysis. The results revealed a significant relationship between teachers’ psycho-demographic dynamics and students’ academic performance in Physical and Health Education (R2 =0.418, Adj. R2 =0.390, p-value < 0.5). The results also highlighted the relative contributions of school location, self-efficacy, gender, self-esteem, teaching experience, educational qualifications and goal setting to the dependent measure. The study concluded that teachers’ psycho-demographic dynamics have a significant combined influence on students’ academic performance in Physical and Health Education in Ogun State. In particular, self-efficacy, gender, self-esteem, goal-setting, teaching experience, and educational qualification were found to significantly influence students’ academic performance. The study recommends that teachers’ incentives and pay structures be re-evaluated to create more opportunities for performance-based remunerations.
Cool Guy or Doing Shirk?
Authors: Menzfeld Mira 
Published: January 2025

Abstract
Since Andrew Tate's conversion to Salafism, the emergence of manosphere enthusiasts and influencers in Salafi discourse has sparked considerable debate among Salafis. Questions arise, including whether Andrew Tate and similar figures can be seen as welcome advertising promoting Islam, or if they are perhaps not true Muslims. This snapshot presents the latest field data to explore how these topics are discussed in segments of the Germanophone salafiyya. It shows how far-right, misogynistic, and populist movements like the manosphere reach out to hyperconservative and extremist religious groups and partially successfully fascinate their members – but partially fail to do so: not because of their extreme populist opinions, but rather because they lack theological competence and knowledge of the targeted religious groups.