bluuebunny/crossref_metadata_2025_split huggingface dataset:
Money Matters: Investigating Mental Accounting Proxies in Indonesia through Behavioral Accounting Lens
Authors: Ardimansyah Ardimansyah , Putri Della Arnita , Wulandari Hesty Safitri , Haryono Haryono , Yunita Khristina 
Published: October 2023

ABSTRACTThe main objective of this research is to provide a historical context for the development of mental accounting studies in Indonesia, specifically by analyzing how the field of mental accounting has evolved in Indonesia, with a focus on the topics covered in the articles published in accredited accounting journals. Among the 72 accredited accounting journals and those indexed in the Science and Technology Index (SINTA) ranking second and third, a total of 8 articles representing accounting research in Indonesia were identified. This study analyzes the development of the mental accounting field using the charting the field approach. The articles or journals are classified in this research according to research topics, research methodologies, and publication years. Based on the mapping conducted, articles with mental accounting topics were predominantly based on quantitative methods. Research on mental accounting topics needs to be continuously developed given its importance in everyday implementation.Keywords: Accredited Journal, Accounting Research, Mental Accounting.ABSTRAKTujuan utama dari penelitian ini adalah untuk memberikan konteks sejarah bagi perkembangan kajian mental accounting di Indonesia secara khusus menganalisis bagaimana bidang akuntansi mental telah berkembang dari waktu ke waktu di Indonesia dengan fokus pada topik artikel tersebut yang telah diterbitkan dalam jurnal akuntansi terakreditasi. Di antara 72 jurnal akuntansi terakreditasi dan jurnal akuntansi yang terindeks Science and Technology Index (SINTA) dengan peringkat kedua dan tiga besar, yang memuat total 8 (delapan) artikel yang mewakili penelitian akuntansi Indonesia. Studi ini menganalisis bagaimana perkembangan bidang akuntansi mental melalui penggunaan pendekatan charting the field. Artikel atau jurnal diklasifikasikan dalam penelitian ini sesuai dengan topik penelitian, metodologi penelitian, dan tahun publikasi. Berdasarkan hasil pemetaan yang dilakukan, artikel dengan topik mental accounting didominasi oleh metode kuantitatif. Penelitian dengan topik mental accounting harus terus dikembangkan mengingat pentingnya dalam implementasi sehari-hari.Kata Kunci: Jurnal Terakreditasi, Riset Akuntansi, Akuntansi Mental
Analisis Prediksi Kebangkrutan Perusahaan Sub Sektor Pariwisata, Restoran dan Hotel Sebelum dan Saat Pandemi Covid-19
Authors: Ayudhea Yessinta , Puspita Dewi Ayu 
Published: October 2023

ABSTRACTThis research was conducted to analyze the bankruptcy prediction of companies in the subsectors of tourism, restaurants, and hotels during the Covid-19 pandemic. This study is a quantitative research. The analysis of bankruptcy prediction was carried out using the Springate Score model. The research data consists of secondary data in the form of financial reports of tourism, restaurant and hotel sub-sector companies listed on the IDX from 2018 until 2021. Hypothesis testing to predict bankruptcy uses the Springate Score (S-Score) model, and then the S-Score results were tested using the Wilcoxon signed rank test to see the difference in bankruptcy predictions before and during the Covid-19 pandemic. The result of the research showed that before the pandemic 38.46% of companies were predicted to go bankrupt, while during the pandemic, 80.77% of companies were predicted to go bankrupt. The S-Score test results, companies predicted to go bankrupt during the Covid-19 pandemic.Keywords: Springate Score, Bankruptcy Prediction, Signaling TheoryABSTRAKPenelitian ini dilakukan untuk menganalisis prediksi kebangkrutan perusahaan sub sektor pariwisata, restoran dan hotel saat pandemi covid-19. Penelitian ini merupakan penelitian kuantitatif. Analisis prediksi kebangkrutan dilakukan dengan memanfaatkan model Springate Score. Data penelitian berupa data sekunder berupa laporan keuangan perusahaan sub sektor pariwisata, restoran dan hotel yang terdaftar BEI periode 2018-2021. Uji hipotesis untuk memprediksi kebangkrutan perusahaan menggunakan model springate score (S-Score), kemudian hasil S-Score dilakukan uji beda menggunakan uji beda wilcoxon signed rank test untuk melihat perbedaan prediksi kebangkrutan sebelum dan saat pandemi Covid-19. Hasil penelitian menunjukkan sebelum pandemi sebesar 38,46% perusahaan diprediksi bangkrut dan saat pandemi sebesar 80,77% perusahaan diprediksi bangkrut. Dari hasil uji S-Score, perusahaan yang diprediksi bangkrut saat pandemi Covid-19 meningkat dibandingkan dengan sebelum pandemi Covid-19.Kata Kunci: Skor Springate, Prediksi Kebangkrutan, Teori Pensinyalan
Establishing the Need for Anticipatory Symptom Guidance and Networked Models of Disease in Adaptive Family Management Among Children With Medical Complexity: Qualitative Study
Authors: Keim-Malpass Jessica , Lunsford Christopher , Letzkus Lisa C , Scheer Eleanore , Valdez Rupa S 
Published: October 2023

Background
Caregivers of children with medical complexity navigate complex family management tasks for their child both in the hospital and home-based setting. The roles and relationships of members of their social network and the dynamic evolution of these family management tasks have been underexamined.

Objective
The purpose of this study was to explore the structures and processes of family management among caregivers of children with medical complexity, with a focus on the underlying dynamic nature of family management practices and the role of members of their social network.

Methods
This study used a qualitative approach to interview caregivers of children with medical complexity and members of their social network. Caregivers of children with medical complexity were recruited through an academic Children’s Hospital Complex Care Clinic in the mid-Atlantic region and interviewed over a period of 1 to 3 days. Responses were analyzed using constructivist grounded theory and situational analysis to construct a new conceptual model. Only caregiver responses are reported here.

Results
In total, 20 caregivers were included in this analysis. Caregiver perspectives revealed the contextual processes that allowed for practices of family management within the setting of rapidly evolving symptoms and health concerns. The dynamic and adaptive nature of this process is a key underlying action supporting this novel conceptual model. The central themes underpinning the adaptive family management model include symptom cues, ongoing surveillance, information gathering, and acute on chronic health concerns. The model also highlights facilitators and threats to successful family management among children with medical complexity and the networked relationship among the structures and processes.

Conclusions
The adaptive family management model provides a basis for further quantitative operationalization and study. Previously described self- or family management frameworks do not account for the underlying dynamic nature of the disease trajectory and the developmental stage progression of the child or adolescent, and our work extends existing work. For future work, there is a defined role for technology-enhanced personalized approaches to home-based monitoring. Due to the disparities caregivers and the children in this population already experience, technology-enhanced approaches must be built alongside key stakeholders with an equity orientation to technology co-development.

International Registered Report Identifier (IRRID)
RR2-10.2196/14810
Preconditions for radiomics-based approach in differential diagnosis of pancreatic cystic lesions: critical evaluation of meta-analyses and international guidelines
Authors: Kovalenko A. A. , Karmazanovsky G. G. 
Published: October 2023

INTRODUCTION: Pancreatic cystic lesions (PCLs) are a heterogenous group of lesions ranging from benign to malignant with variable histological, pathomorphological and prognostic characteristics. The development and improvement of radiation methods provides a great opportunity to diagnose such neoplasms. However, there are still difficulties in differential diagnosis and prediction malignant potential in pancreatic cyst subtypes due to their similar radiation characteristics.OBJECTIVE: To determine the diagnostic performane and difficulties of differentiating PCLs by invasive and non-invasive radiological methods. To determine the preconditions for radiomics-based approach in differential diagnosis of pancreatic cystic lesions based on a review and analysis of international guidelines.MATERIALS AND METHODS: We searched for scientific publications in the PubMed and Springer information and analytical systems for 2009–2023 by keywords: «pancreatic tumors», «pancreatic cyst», «pancreatic cystic lesion», «pancreatic radiomics», «intraductal papillary mucinous neoplasm», «pancreatic cystadenoma». As a result, 49 articles were selected for analysis.RESULTS: Despite the high potential of modern non-invasive radiation methods in the detection of pancreatic cysts, differentiation of PCLs subtypes is still very difficult. Due to the variability of international guidelines and a lack of their specificity, there is no universal consensus for management PCLs. In this regard, introduction new alternative diagnostic methods and markers is an important direction of research. At the moment, the assessment of the malignant potential of PCLs is comes down to only two main signs — the main pancreatic duct diameter and the vascularized solid component.CONCLUSION: Currently, common semiotic features, limitations of invasive diagnostic methods and increasing risks of recurrence and malignancy dictate the need to apply new diagnostic approaches to evaluation of PCLs. Searching and introduction new markers will allow us to analyze the lesion structure, to stratify risks and long-term prognosis more accurately. Textural image analysis is a new and promising noninvasive method with high power. This tool plays an important role to estimate those structural parameters which are impossible to judge according to the standard radiologic features, and to offset the problems of traditional diagnostic approach.
The intraoperative visualisation technique during lead implantation into the cardiac conductive system: aspects of computed tomography: prospective study
Authors: Medved M. S. , Rud S. D. , Trufanov G. E. , Lebedev D. S. 
Published: October 2023

INTRODUCTION: The lead implantation into the cardiac conduction system (CCS) is the most physiological method of pacing nowadays. «The method of intraoperative visualization and control of the lead position for permanent electrocardiostimulation during implantation of the lead in the CCS» has been developed for reduce the number of non-targeted implantations. This method based on the integration into the angiograph system 3D-reconstruction of the heart converted to computed tomography (CT) in the form of a mask against the background of fluoroscopy. CT is an important stage of the intraoperative visualization technique (IVT).OBJECTIVE: The aim of the study was to adapt the protocol of CT examination of the heart with contrast to construct a partially segmented 3D-reconstruction of the heart on an angiographic complex for subsequent use during of the lead implantation in the CCS within the framework of the author’s IVT.MATERIALS AND METHODS: As part of the development of the IVT, 21 CT studies of the heart were selected from own database. The step of the gradient of the density difference of the contrasted blood is about 10 HU, the range of the difference of densitometric parameters of the «left ventricle (LV) — right ventricle (RV)» from 0 HU to 200 HU. As well as selected 11 CT studies of the heart. The step of the gradient of the difference of densitometric indicators the contrasted blood in «the RV cavity — myocardium» is about 10 HU, the range is from 0 HU to 100 HU. All CT scans are alternately loaded into the angiograph, followed by the creation of a 3D model of the heart using basic software.RESULTS: It’s necessary to exceed the degree of contrast of the LV cavity over the RV cavity by at least 80 HU to perform partial segmentation on the left and right chambers of a 3D-model of the heart in an angiographic complex that does not have a specialized segmentation module. A sufficiently large part of the left ventricular cavity (LV) disappears with a smaller gradient when the right ventricular cavity (RV) is suppressed. The minimum gradient of «the ventricular cavity — myocardium» is at least 20 HU. The boundaries of the right ventricular edge of the interventricular septum (IVS) are not visualized with a smaller contrast gradient. It’s important for determining the insertion place of the lead into the IVS.CONCLUSION: It’s necessary to exceed the contrast of the LV cavities above the RV cavity by at least 80 HU, the RV cavity above the myocardium by at least 20 HU to perform partial segmentation on the left and right chambers of a 3D-model of the heart in an angiographic complex that does not have a specialized segmentation module
Comparison of Hydrodynamic Processes Modelling Results in Shallow Water Bodies Based on 3D Model and 2D Model Averaged by Depth
Authors: Protsenko S. V. , Protsenko E. A. , Kharchenko A. V. 
Published: October 2023

Introduction. Two-dimensional hydrodynamic models have proven their ability to adequately describe the processes of runoff and transportation in rivers, lakes, estuaries, deltas and seas. Practice shows that even where significant three-dimensional effects are expected, for example, with wind flows, a two-dimensional approach can work effectively. However, in some cases, the two-dimensional model does not accurately reflect the actual flow structures. For example, in shallow waters with complex bathymetry, heterogeneous terrain and dynamics can lead to a non-uniform velocity profile. The aim of the study is to develop a basis for determining in which cases a two-dimensional model averaged in depth is sufficient for modelling hydrodynamic processes in shallow waters like the Azov Sea, and in which cases it is advisable to use a three-dimensional model to obtain accurate results.Materials and Methods. Local analytical solutions have been obtained for the propagation of the predominant singular progressive wave in a shallow, well-mixed reservoir. Advective terms and Coriolis terms are neglected, the vortex viscosity is assumed to be constant, and the lower friction term is linearized. Special attention is paid to the latter, since the characteristics of the models significantly depend on the method of determining the coefficients of lower friction. The analytical method developed in the study shows that certain combinations of higher flow velocities (u ≈˃ 1 m/s) and water depths (d ˃ 50 m) can cause significant differences between the results of the depth-averaged model and the model containing vertical information.Results. The results obtained are verified by numerical simulation of stationary and non-stationary periodic flows in a schematized rectangular basin. The results obtained as a result of three-dimensional modelling are compared with the results of two-dimensional modelling averaged in depth. Both simulations show good compliance with analytical solutions.Discussion and Conclusions. Analytical solutions were found by linearization of the equations, which obviously has its limitations. A distinction is made between two types of nonlinear effects — nonlinearities caused by higher-order terms in the equations of motion, i.e. terms of advective acceleration and friction, and nonlinear effects caused by geometric nonlinearities, this is due, for example, to different water depths and reservoir widths, which will be important when modelling a real sea.
A Study of Player Behavior And Social Influences to Purchase Intention Mobile Legends: Bang Bang In-Game Item
Authors: Subarkah Windu Praditiyo , Santoso Adi , Widhianingrum Wahna 
Published: October 2023

Purpose: This quantitative study aims to analyze the interest in buying items and skins in the online game Mobile Legends in Indonesia, especially in East Java Province by looking at the psychological and social factors of game players. Player behavior is a psychological factor and social factors are social influence variables.
Design/methodology/approach: The number of samples in this study was 310, the sampling method used purposive sampling. Respondents are active Mobile Legends game players who have participated in answering our research questionnaire. The data collection method uses online questionnaire distribution using Google Forms. Measurement of data using answers with a Likert scale of 1 to 10 with 1 point strongly disagree and 10 points strongly agree. Data were analyzed using the PLS-SEM method using Smart PLS 3.0 software.
Findings: Player behavior includes achievement, challenge, escapism, and social interaction. Social influences consist of network externality and community involvement. The results of our research show that player behavior consists of achievement, challenge, escapism, and social influences such as network externality, and community involvement have a significant positive effect on Purchase Intention.
Originality/value: This study explores the purchase intention of virtual item in the mobile legends game using the uses and gratifications theory (U&G). The application of U&G theory is seen from the behavior of the players. Social influences is also applied to see the influence from outside the players.
THE NDVI INDEX CHANGE OF THE CARPATHIAN REGION OF UKRAINE DURING 2000-2022
Authors: Glukh O.S. , Symkanych O.I. , Kachaiev V.M. , Hliudzyk E.I. 
Published: October 2023

Systematic monitoring of the Carpathian region is necessary to preserve its unique natural resource potential. The NDVI index, or - Normalized Differential Vegetation Index, - is a convenient and informative indicator of the state of the vegetation cover, and is calculated on the basis of satellite data on the absorption and reflection of red and near-infrared radiation by the studied surface.
To study the dynamics of vegetation index values and the state of the vegetation cover of the Carpathian region, images from the space projects Landsat 7 and 8 for the years 2000, 2013, 2020, 2021 and 2022 were downloaded and processed. The best indicator for analyzing changes in the state of vegetation cover in space and time is the integral index NDVImean. For 12 out of 15 processed images, the highest value of the integral index NDVImean=0.40-0.42 was found for polygon 1, which covers part of the Transcarpathian region. The lowest values of 0.13-0.16 were found for polygon 3, which covers parts of the Lviv, Ivano-Frankivsk, and Ternopil regions. The values of the areas covered with healthy or dense vegetation, for which NDVI˃0.33, were calculated. The maximum value of this indicator was 81.54% for polygon 1 in 2021, and the minimum was - 52.89% - for the polygon 3 in 2013.
Keywords: Carpathian region; vegetation cover; vegetation index; multispectral analysis; raster; extent.
Use of a barrier membrane to repair congenital hard palate defects and to close oronasal fistulae remaining after cleft palate repair: seven dogs (2019–2022)
Authors: Castejón-González Ana C. , Reiter Alexander M. 
Published: October 2023

Abstract

OBJECTIVE
To describe the use of a barrier membrane in dogs for repair of congenital hard palate defects and closure of oronasal fistulae (ONF) remaining after previous cleft palate (CFP) repair.

ANIMALS
7 client-owned dogs.

METHODS
The hard palate defect was closed with medially positioned flaps (Von Langenbeck technique) or pedicle flaps (2-flap palatoplasty) and a membrane composed of autologous auricular cartilage from the pinna or allogenous fascia lata underlying the mucoperiosteal flaps.

RESULTS
All palate defects were considered to have a high risk of dehiscence based on their type and size and the characteristics of the surrounding tissue. The barrier membrane was used in 5 dogs for repair of congenital hard palate defects and in 2 dogs for closure of ONF remaining after previous CFP repair. Resolution of clinical signs occurred in all cases. Complete success (ie, complete closure of the palate defect and absence of clinical signs) was achieved in 5 dogs (4 with congenital hard palate defects and 1 with an ONF remaining after previous CFP repair). The persistent ONF in 1 dog with functional success (incomplete closure, but no clinical signs) was smaller than prior to surgery.

CLINICAL RELEVANCE
Barrier membranes underlying mucoperiosteal flaps may constitute an alternative technique in dogs for repair of congenital hard palate defects and closure of ONF remaining after previous CFP repair.
Entropy-Based Waspas approach for financial performance in the COVID-19 era: Evidence from Islamic countries
Authors: Erdogan Hilal H. 
Published: October 2023

Abstract
The purpose of this study is to compare financial performance of the Islamic banks in the COVID-19 Era. The performance evaluation was conducted on seven Islamic countries between 2017 and 2021. Entropy Method was utilized to choose the best performance evaluation criteria affecting the Islamic banks’ performance and Waspas Method was used to determine the best performing Islamic country. The results indicate that ‘liquid assets to short-term liabilities’ is the best performance criteria for Islamic banks during the ‘whole period’, ‘no pandemic period’ and ‘pandemic period’. Additionally, while the Islamic country with the best performance was Bangladesh during ‘no pandemic period’, Turkey was the leading Islamic country for both ‘whole period’ and ‘pandemic period’.
Polish household default risk and physical risk of climate change
Authors: Kurowski Łukasz , Sokal Katarzyna 
Published: October 2023

Abstract
This paper aims to assess the level of credit risk (from the perspective of default risk) among Polish households associated with the physical risks of climate change. In order to determine the potential impact of the physical risk of climate change on household credit risk, we conducted CAWI interviews with 1,006 borrowers residing in different Polish voivodeships (to account for heterogeneity of credit exposures to extreme weather events). According to these respondents, wildfires and storms in Poland are the greatest source of physical risk of climate change. In the event of a wildfire or storm, approximately 13% of borrowers would not be able to repay their loans while not being insured, which potentially increases banks’ credit risk and exposes banks to losses. However, we find that households underestimate the credit risk that could arise from a drought.
A comparison of tournament systems for the men’s World Handball Championship
Authors: Donoghue Peter O’ , Kristjánsdóttir Hafrún , Halldórsson Kristján , Þorgeirsson Sveinn 
Published: October 2023

Abstract
The men’s Handball World Championship commences with eight round robin groups of four teams before the “main round” of four groups of six teams. These groups of six each include the top three teams from pairs of initial groups. The tournament draw uses pots of eight which risks two teams in the top four appearing in the same group of the main round. A further issue is that teams finishing between third and sixth in the main round groups are awarded tournament places between ninth and 24th without any further matches. Therefore, the purpose of this investigation was to compare the current tournament system with alternatives using pots of four teams in the draw, and / or adding a knockout stage to place teams from ninth to 24th. These four tournament systems were simulated 100,000 times, using underlying regression models for the goals scored based on their World ranking points. Introducing pots of four increased the chance of reaching the quarter-finals for teams ranked one to four and nine to 12 by 1.3% and 1.6% respectively. It is recommended that the draw uses pots of four teams associated with pairs of initial groups that lead to common main draw groups.