bluuebunny/crossref_metadata_2025_split huggingface dataset:
Manajemen Laba: Ditinjau dari Aspek Profitabilitas, Laverage, Ukuran Perusahaan, Kepemilikan Manjerial, dan Dewan Komisaris
Authors: Atik Riyan Atik Riyan , Ita Rakhmawati Ita Rakhmawati 
Published: January 2025

Penelitian ini bertujuan untuk menganalisis manajemen laba ditinjau dari aspek profitabilitas, leverage, ukuran perusahaan, kepemilikan manajerial, dan dewan komisaris pada perusahaan manufaktur food & beverage yang terdaftar di BEI Tahun 2020-2023. Sektor food and beverage merupakan sektor manufaktur andalan dalam memberikan sokongan yang besar bagi pertumbuhan dan perkembangan ekonomi nasional dan nilai investasi nasional. Metode penelitian ini adalah deskriptif dengan pendekatan kuantitatif. Data yang digunakan merupakan data sekunder yang bersumber dari laporan tahunan. Teknik sampling menggunakan purposive sampling. Berdasarkan kriteria yang telah ditentukan, diperoleh 13 perusahaan dalam kurun waktu pengamatan selama empat tahun menjadi sampel penelitian. Analisis data menggunakan regresi data panel dengan program aplikasi eviews 12. Hasil penelitian mensimpulkan bahwa (1). Profitabilitas memiliki pengaruh positif terhadap manajemen laba. Hal tersebut bermakna semakin tinggi tingkat profitabilitas semakin besar pula potensi praktik manajemen laba. (2). Variabel leverage tidak memiliki pengaruh terhadap manajemen laba. Dengan demikian leverage dianggap bukan sebagai faktor penentu dalam manajemen laba. (3). Variabel ukuran perusahaan tidak berpengaruh terhadap manajemen laba. Maknanya, laba dari berbagai ukuran dapat melakukan manajemen laba dengan cara yang sama, tanpa dipengaruhi oleh skala operasional atau total aset yang dimiliki. (4). Variabel kepemilikan manajerial memiliki pengaruh negatif terhadap manajemen laba. Hal ini berarti semakin besar proporsi kepemilikan manajer, semakin rendah kemungkinan terjadinya manipulasi laba (5). Variabel dewan komisaris tidak memiliki pengaruh terhadap manajemen laba. Hal tersebut bermakna bahwa fungsi pengawasan yang dijalankan oleh dewan komisaris tidak efektif dalam mencegah praktik manajemen laba.
Reflecting on One’s Own Philosophical Practice
Authors: Williamson Timothy 
Published: January 2025

Abstract
Metaphilosophy is defined as philosophical reflection on philosophy itself, and so is part of philosophy. If one lacks the category of philosophy, one can still do philosophy, but one may not be in a position to do metaphilosophy. Cases are discussed of tension between a philosopher’s metaphilosophical theory and their philosophical practice, in epistemology (scepticism), metaphysics (ontological minimalism), and philosophy of language (verificationism and intensionalism). Such tensions often provoke charges of self–defeat. However, the self–defeat turns out to be just one more manifestation of more general inadequacies in the philosophical theory at issue. The epistemology of philosophy is just an application of general epistemology; the philosophy of philosophical language is just an application of general philosophy of language, and so on. These considerations are used to support anti–exceptionalism about philosophy: philosophical thought and talk are much less different from other thought and talk than many philosophers suppose. The second half of the paper describes the author’s own experience of the complex dialectic between metaphilosophy and more general philosophy, in which metaphilosophical disputes about specific aspects of philosophical practice draw attention to more general cognitive phenomena, which require to be understood philosophically, but may also call for revisions of philosophical practice in metaphilosophically significant ways.
Faith versus Reason? The Condemnation of 1277 as a Case of Deep Disagreement
Authors: Lenz Martin 
Published: January 2025

Abstract
The Condemnation of 1277 is one of the most salient events in arguing about the nature and boundaries of philosophy. My aim is not to add another estimation of the Condemnation as a clash of faith and reason, but rather to consider the concept of philosophy at work. To sidestep deciding on a particular notion of philosophy in advance, I will focus on the kind of disagreement displayed in the document of the Condemnation. With a side-glance to contemporary argumentation theory, I shall argue that the disagreement we encounter fulfils crucial criteria of what is known today as deep disagreement. We will see that we are in fact dealing not with one concept of philosophy but two different kinds of philosophy. At the same time, it will turn out that the reception has mainly focused on one kind of philosophy only, namely the rationalist approach attacked in the Condemnation.
‘Metaphilosophy’ in Hegel’s Lectures on the History of Philosophy
Authors: Kalatzis Antonios 
Published: January 2025

Abstract
The article aspires to delineate the relation between Hegel’s concept of philosophy and the overarching structure of his Lectures on the History of Philosophy. It sets a fourfold goal. First, to locate the proper position of the history of philosophy in Hegel’s system; second, to reconstruct Hegel’s argument for the necessary historicity of philosophy; third, to showcase the distinctive and, hitherto, underappreciated function of Hegel’s Lectures in the substantiation of his ‘metaphilosophy’; fourth, to identify, arguably for the first time, the five distinctive methodological principles, on the metaphilosophical basis of which, Hegel is organizing the material of the Lectures and the history of philosophy as a whole.
THE EFFECT OF ESSENTIAL OILS ON THE VIABILITY AND ADHESIVE PROPERTIES OF CLINICAL STRAINS OF CANDIDA ALBICANS AND CANDIDA GLABRATA OBTAINED FROM PATIENTS WITH PHARYNGOMYCOSIS
Authors: Polianska Valentyna P. , Bezega Mykhailo I. , Zachepylo Svitlana V. , Zvyaholska Iryna M. 
Published: January 2025

Aim. To investigate the antifungal and anti-adhesive activities of Monarda fistulosa essential oil and cinnamon essential oil on clinical strains of fungi of the genus Candida obtained from patients with pharyngomycosis.
Materials and methods. The object of the study was essential oil of Monarda fistulosa and essential oil of cinnamon, the subject of the study was clinical strains of Candida albicans and Candida glabrata isolated from patients with pharyngomycosis. Antifungal effect of essential oils was determined by micromethod of serial dilutions with determination of minimum inhibitory concentration and minimum fungicidal concentration according to the recommendations of International Standards Organisation. The viability of micromycetes was determined by crossing the suspension from the test and control wells on Sabouraud dense nutrient medium with subsequent determination of colony-forming units/ml. Adhesion of Candida fungi was determined according to the method of Brilis V. I. and co-authors.
Results. Our studies proved the antifungal effect of essential oil of Monarda fistulosa and essential oil of cinnamon on the studied clinical strains of Candida fungi. The range of subinhibitory concentrations of essential oils that inhibited the viability and adhesive activity of clinical strains of C. albicans and C. glabrata was established. Under the conditions of our experiment, the greatest suppressive ability of subinhibitory concentrations affecting the biological properties of Candida spp. was demonstrated by essential oil of Monarda fistulosa.
Conclusions. The antifungal effect of essential oils on clinical strains of micromycetes differed in the strength of effect. The maximum expression of antimycotic effect was demonstrated by the essential oil of Monarda fistulosa. Under the conditions of action of subinhibitory samples of essential oil of Monarda fistulosa and cinnamon essential oil, the viability indices of Candida spp. were significantly lower than those of the culture control, which was not exposed to the action of essential oils. Clinical strains of C. albicans and C. glabratа isolated from patients with pharyngomycosis were characterised by medium-adhesive and low-adhesive activity, respectively. Essential oils in subinhibitory concentrations led to inhibition of the adhesive potential of the studied Candida spp isolates, namely, there was a decrease in the adhesive activity of C. albicans strains from the category of ‘medium-adhesive’ to the category of ‘non-adhesive’ and ‘low-adhesive’, and of C. glabrata isolates – from the category of ‘low-adhesive’ to the category of ‘non-adhesive’.
PEMENTASAN TARI REJANG DI PURA DESA, DESA ADAT SIDETAPA KECAMATAN BANJAR KABUPATEN BULELENG
Authors: Karismayanti Komang Tari 
Published: January 2025

This study aims to determine the educational values contained in the Rejang Dance Performance at Pura Desa Sidetapa Village, Banjar District, from the perspective of Hindu Religious Education. The Rejang Dance Performance, part of the Galungan and Kuningan holiday series, is routinely held three days after these holidays and is a form of the Dewa Yadnya ceremony. The issues examined in this study are: (1) the procession of the Rejang Dance performance at Pura Desa Sidetapa Village, Banjar District; (2) the didactic function of the Rejang Dance performance at Pura Desa Sidetapa Village, Banjar District; and (3) the Hindu religious education values contained in the Rejang Dance performance at Pura Desa Sidetapa Village, Banjar District, Buleleng Regency. This research was conducted qualitatively by selecting informants through purposive sampling. The theories applied in this study are Religious Theory, Structural Functionalism, Aesthetic Theory, and Ethno-Pedagogy. Data collection methods included interviews and document studies. The research findings revealed that: (1) the Rejang Dance performance at Pura Desa Sidetapa Village, Banjar District, Buleleng Regency, begins with the preparation of ceremonial offerings (banten), followed by a communal prayer ceremony, and then the performance of the Rejang dance—a sacred dance performed by young men and women wearing traditional sacred costumes. This sacred dance complements the Dewa Yadnya ceremony at Pura Desa Sidetapa Village, which is believed to bring blessings to the local community; (2) the didactic functions of the Rejang Dance performance include religious, aesthetic, psychological, sociological, and cultural preservation functions; and (3) the educational values identified are religious, aesthetic, psychological, sociological, and cultural preservation values.
TRANSFORMASI UPACARA ATIWA-TIWA DI DESA SIANGAN KECAMATAN GIANYAR, KABUPATEN GIANYAR
Authors: Ida Bagus Putu Wiadnyana Manuaba  , I Ketut Suda  , Ni Kadek Ayu Kristini Putri  , I Gusti Agung Paramita  
Published: January 2025

Artikel ini membahas transformasi upacara atiwa-tiwa di Desa Adat Siangan, atiwa-tiwa yang awalnya dilakukan di setra desa, kini ada kecenderungan melaksanakan atiwa-tiwa di krematorium (tempat kremasi). Pergeseran ini akan berdampak pada tatanan adat, sosial, dan religius khususnya di Desa Adat Siangan. Perihal ini menarik untuk dikaji dan peneliti berupaya memfokuskan pada penyebab terjadi transformasi ini, proses dan implikasinya. Penelitian ini merupakan penelitian lapangan, teknik pengumpulan data menggunakan teknik observasi, wawancara mendalam, dan studi dokumen. Data dianalisis dengan teknik analisis interpretatif. Hasil analisis data menunjukkan bahwa ada beberapa faktor penyebab terjadinya transformasi dalam upacara atiwa-tiwa yakni faktor sosial, budaya, ekonomi dan modernisasi. Transformasi ini juga berimplikasi terhadap kehidupan ekonomi, budaya, dan keagamaan.
The Reality of employing Student-Centred Learning Strategies in Psychology Course from the Teachers’ Perspective in Kuwait
Authors: Abed Al-Rahman Shamekh Ayed Snaitan Al-Ershaidy  
Published: January 2025

The present study aimed to explore the reality of employing student-centred learning strategies in psychology course from the teachers’ perspective in Kuwait. Those strategies are represented in the problem-based and project-based strategies. The researcher selected a purposive sample that consists from 40 female and male teachers who teach psychology course. Those teachers were selected from 40 schools located in Al-Farwaniyah, Kuwait. Questionnaire forms were distributed to those teachers. All the forms were retrieved and deemed valid for analysis. SPSS software was employed for having the data analysed. It was found that the extent of employing the student-centred learning strategies (i.e. problem-based and project-based strategies) in psychology course from the teachers’ perspective in Kuwait in high. The researcher recommends conducting studies about the effectiveness of employing student-centred learning strategies in other courses in Kuwait.
Pemodelan Banjir Lahar Dingin di Daerah Vulkanis dengan Menggunakan SIMLAR
Authors: Ikhsan Jazaul , Hairani Ani , Ardiansyah Ridwan 
Published: January 2025

Tahun 2010 erupsi Gunung Merapi memuntahkan material vulkanis lebih dari 140.000.000 m³, disusul dengan bencana sekunder yaitu banjir lahar dingin. Kali Putih adalah salah satu sungai yang diterjang banjir tersebut beserta pemukiman di bantarannya. Penyebabnya adalah bagian hulu Kali Putih, Kabupaten Magelang telah tertutup material vulkanis Gunung Merapi sebanyak ±9.3000.000 m³. Untuk mengurangi dampak negatif dari kejadian banjir lahar, perlu dilakukan simulai kejadian banjir lahar pada suatu daerah aliran sungai (DAS). Penelitian ini bertujuan untuk mensimulasikan dampak kejadian banjir lahar pada DAS Kali Putih. Simulasi Lahar (SIMLAR) 2.1 digunakan untuk mensimulasikan banjir lahar dingin pada penelitian ini. Data masukan yang diperlukan pada SIMLAR adalah data curah hujan, data sedimen, dan DEM area studi. Efektifitas bangunan sabo dam dikaji dengan membandingkan hasil simulasi antara tanpa bangunan sabo dam dan dengan sabo dam. Hasilnya, bangunan sabo dam mampu memperlambat laju terjangan banjir lahar dingin. Berdasarkan simulasi dengan tambahan sabo dam, pada menit ke 240, banjir lahar belum mencapai titik 12 (Sabo dam PU-C8 Ngaglik) dan 13 (Sabo dam PU-C2 Gempal). Sedangkan simulasi tanpa sabo dam, banjir telah mencapai titik 12 pada menit ke 360 serta titik 13 pada menit ke 600. Selain itu berfungsi sebagai penahan erosi tanah lalu merubahnya menjadi tumpukan sedimentasi sebesar 3,95 m pada sabo dam pertama (PU-D1 Mranggen) menit ke 360.
WIMUSim: simulating realistic variabilities in wearable IMUs for human activity recognition
Authors: Oishi Nobuyuki , Birch Phil , Roggen Daniel , Lago Paula 
Published: January 2025

IntroductionPhysics simulation has emerged as a promising approach to generate virtual Inertial Measurement Unit (IMU) data, offering a solution to reduce the extensive cost and effort of real-world data collection. However, the fidelity of virtual IMU depends heavily on the quality of the source motion data, which varies with motion capture setups. We hypothesize that improving virtual IMU fidelity is crucial to fully harness the potential of physics simulation for virtual IMU data generation in training Human Activity Recognition (HAR) models.MethodTo investigate this, we introduce WIMUSim, a 6-axis wearable IMU simulation framework designed to accurately parameterize real IMU properties when deployed on people. WIMUSim models IMUs in wearable sensing using four key parameters: Body (skeletal model), Dynamics (movement patterns), Placement (device positioning), and Hardware (IMU characteristics). Using these parameters, WIMUSim simulates virtual IMU through differentiable vector manipulations and quaternion rotations. A key novelty enabled by this approach is the identification of WIMUSim parameters using recorded real IMU data through gradient descent-based optimization, starting from an initial estimate. This process enhances the fidelity of the virtual IMU by optimizing the parameters to closely mimic the recorded IMU data. Adjusting these identified parameters allows us to introduce physically plausible variabilities.ResultsOur fidelity assessment demonstrates that WIMUSim accurately replicates real IMU data with optimized parameters and realistically simulates changes in sensor placement. Evaluations using exercise and locomotion activity datasets confirm that models trained with optimized virtual IMU data perform comparably to those trained with real IMU data. Moreover, we demonstrate the use of WIMUSim for data augmentation through two approaches: Comprehensive Parameter Mixing, which enhances data diversity by varying parameter combinations across subjects, outperforming models trained with real and non-optimized virtual IMU data by 4–10 percentage points (pp); and Personalized Dataset Generation, which customizes augmented datasets to individual user profiles, resulting in average accuracy improvements of 4 pp, with gains exceeding 10 pp for certain subjects.DiscussionThese results underscore the benefit of high-fidelity virtual IMU data and WIMUSim's utility in developing effective data generation strategies, alleviating the challenge of data scarcity in sensor-based HAR.
Feature selection enhances peptide binding predictions for TCR-specific interactions
Authors: Teimouri Hamid , Ghoreyshi Zahra S. , Kolomeisky Anatoly B. , George Jason T. 
Published: January 2025

IntroductionT-cell receptors (TCRs) play a critical role in the immune response by recognizing specific ligand peptides presented by major histocompatibility complex (MHC) molecules. Accurate prediction of peptide binding to TCRs is essential for advancing immunotherapy, vaccine design, and understanding mechanisms of autoimmune disorders.MethodsThis study presents a theoretical approach that explores the impact of feature selection techniques on enhancing the predictive accuracy of peptide binding models tailored for specific TCRs. To evaluate our approach across different TCR systems, we utilized a dataset that includes peptide libraries tested against three distinct murine TCRs. A broad range of physicochemical properties, including amino acid composition, dipeptide composition, and tripeptide features, were integrated into the machine learning-based feature selection framework to identify key properties contributing to binding affinity.ResultsOur analysis reveals that leveraging optimized feature subsets not only simplifies the model complexity but also enhances predictive performance, enabling more precise identification of TCR peptide interactions. The results of our feature selection method are consistent with findings from hybrid approaches that utilize both sequence and structural data as input as well as experimental data.DiscussionOur theoretical approach highlights the role of feature selection in peptide-TCR interactions, providing a quantitative tool for uncovering the molecular mechanisms of the T-cell response and assisting in the design of more advanced targeted therapeutics.
The role of CTGF and MFG-E8 in the prognosis assessment of SCAP: a study combining machine learning and nomogram analysis
Authors: Lin Tingting , Wan Huimin , Ming Jie , Liang Yifei , Ran Linxin , Lu Jingjing 
Published: January 2025

BackgroundSevere Community-Acquired Pneumonia (SCAP) is a serious global health issue with high incidence and mortality rates. In recent years, the role of biomarkers such as Connective Tissue Growth Factor (CTGF) and Milk Fat Globule-Epidermal Growth Factor 8 (MFG-E8) in disease diagnosis and prognosis has increasingly gained attention. However, their specific functions in SCAP have still remained unclear. By conducting a prospective analysis, this study has explored the relationship between these two proteins and the diagnosis and mortality of SCAP patients. Additionally, founded on comparing the applications of machine learning and nomograms as predictive models in forecasting the 28-day mortality risk of SCAP patients, this paper has discussed their performance in different medical scenarios to provide more accurate treatment options and improve prognosis.Methods198 patients diagnosed with SCAP, 80 patients with CAP and 80 healthy individuals were encompassed in the study. Demographic characteristics, clinical features and biomarkers were extracted. The ELISA method was employed to measure the levels of MFG-E8 and CTGF in the three groups. The 28-day mortality of SCAP patients was tracked. Eleven models, including XGBoost and CatBoost, were used as prediction models and compared with a nomogram. And 14 scoring methods, like F1 Score and AUC Score, were used to evaluate the prediction models.ResultsCompared to healthy controls, SCAP patients had higher serum levels of CTGF and MFG-E8, suggesting that these biomarkers are associated with poor prognosis. Compared to CAP patients, SCAP patients had lower levels of MFG-E8 and higher levels of CTGF. In the deceased group of SCAP patients, their CTGF levels were higher and MFG-E8 levels were lower. Using the CatBoost model for prediction, it performed the best, with key predictive features including Oxygenation Index, cTnT, MFG-E8, Dyspnea, CTGF and PaCO2.ConclusionThis study has highlighted the critical role of clinical and biochemical markers such as CTGF and MFG-E8 in assessing the severity and prognosis of SCAP. The CatBoost model has shown the significant potential in predicting mortality risk by virtue of its unique algorithmic advantages and efficiency.
The impact of endolymphatic hydrops on wideband acoustic immittance and otoacoustic emissions in guinea pigs
Authors: Lin Huan , Li Xuanyi , Zhang Huiying , Mu Yi , Wang Xi , Konduru Naveena , Ji Renlong , Liu Wen , Fei Zhao , Jiang Wen , Qiao Yuehua 
Published: January 2025

BackgroundInner ear disorders, such as EH, commonly lead to hearing loss and vestibular dysfunction. EH is particularly prevalent in various inner ear diseases, including Meniere’s disease. We aimed to evaluate the effects of EH on WAI and OAEs.ObjectiveThis study explores the potential of wideband acoustic immittance (WAI) and otoacoustic emissions (OAEs) for the early detection of changes in acoustic transmission associated with vasopressin-induced endolymphatic hydrops (EH) in a guinea pig model.MethodsWe induced EH in guinea pigs via daily intraperitoneal injections of arginine vasopressin over 14 consecutive days. Auditory function was assessed using Auditory Brainstem Responses (ABR), while changes in sound energy transmission were measured using WAI and Distortion Products Otoacoustic Emissions (DPOAE).ResultsIncreased ABR thresholds in EH models were statistically significant (p &lt; 0.05). After 14 days of EH induction, absorbance at 1 kHz significantly increased, whereas it significantly decreased at 4 kHz and 6 kHz (p &lt; 0.05). DPOAE measures, both magnitude and phase, showed no significant changes (p &gt; 0.05).ConclusionWAI demonstrates greater sensitivity than DPOAE in the early detection of acoustic transmission alterations in EH models, suggesting its utility as a diagnostic tool in early-stage inner ear disorders.