bluuebunny/crossref_metadata_2025_split huggingface dataset:
Impact of Accounting Conservatism on Income Smoothing: Empirical Evidence from Algeria
Authors: Kimouche Bilal , Charchafa Ilyes 
Published: January 2024

Abstract
This paper investigates the impact of accounting conservatism on income smoothing as a proxy for accounting manipulation. The study used 993 observations for 133 Algerian companies from 2012 to 2020, where income smoothing was measured by the variations in cash flows relative to earnings. However, conservatism was measured through non-operating accounting accruals, accruals-to-earnings ratio before extraordinary items, and allowances. The results showed that total accruals do not impact income smoothing versus positive impacts from non-operating accruals and allowances to income smoothing. Therefore, the study concluded that accounting conservatism facilitates income smoothing in Algerian companies by extending the discretionary room available for managers to manipulate earnings. These results require accounting regulators to consider the role of conservatism in manipulation when setting or amending accounting standards. They also imply that auditors should give more attention to conservative accounting practices to limit the opportunistic behavior of managers and increase the reliability of financial information.
The The Effect of Political Ideology on Public Administration Policy
Authors: Sarjito Aris 
Published: January 2024

Abstract The relationship between political ideology and public administration policy has been studied extensively in the past few decades. Research has indicated that political actors play a crucial role in shaping public administration policy as they are the ones who are elected to represent the interests of the voters. Public opinion also plays an important role in shaping policy as it is the voice of the people who elect government officials.
The aim of this study is to explore the correlation between political ideology and public administration policy, the impact of political actors on public administration policy, the role of public opinion in shaping public administration policy, and the effects of policy implementation on political ideology.
The methodology employed in this study involves qualitative analysis of survey data obtained from a wide range of sources such as books, journals, and various documents.
The findings of this study suggest that political ideology is strongly correlated with public administration policy. The impact of political actors on public administration policy is significant, with those in power often shaping policy to fit their own political agendas. Public opinion has a significant impact on policy formation, with policymakers often looking to cater their policies to the needs and desires of the electorate. Policy implementation has also been found to have a significant impact on political ideology, with policies that are successfully implemented often creating an ideological landscape that is difficult to change.
Keywords: policy implementation, political actors, political ideology, public administration policy, public opinion.
Bumi Luhur Farmer Group is one of the farmer groups that supports environmentally friendly agriculture and is the only farmer group that develops a semi-organic rice business in Wonosari Village under the name "BERAS MAPAN 05" according to its seed variet
Authors: Fitrah Nuralita Hafiya , Wahyono Nanang Dwi , Kustiari Tanti 
Published: January 2024

Kelompok Tani Bumi Luhur adalah salah satu kelompok tani yang mendukung pertanian yang ramah lingkungan dan merupakan satu-satunya kelompok tani yang mengembangkan usaha beras semi organik di Desa Wonosari dengan nama “BERAS MAPAN 05” sesuai dengan varietas benihnya yaitu benih padi hibrida MAPAN 05. Dalam mengembangkan usaha beras semi organik, kelompok tani Bumi Luhur menghadapi beberapa kendala yang menghambat pengembangan usaha beras semi organik, sehingga perlu diberikannya rekomendasi alternative strategi pengembangan usaha beras semi organik “BERAS MAPAN 05”. Dalam mendukung keberlanjutan produksi beras semi organik “BERAS MAPAN 05” perlu adanya pedoman untuk mendeskripsikan strategi pengembangan dan implementasinya. Oleh karenanya dipandang perlu untuk melakukan penelitian sebagai upaya dalam merumuskan dan merancang model strategi pengembangan beras semi organik yang dianalisis dengan menggunakan Strengths, Weaknesses, Opportunities and Threats (SWOT) serta disimpulkan dengan analisis Quantitative QSPM. Hasil penelitian adalah diperoleh alternatif strategi dan prioritas strategi adalah mengoptimalkan produksi beras organik melalui pemanfaatan input produksi dan keterampilan yang dimiliki petani secara optimal guna memenuhi prospek pasar dan permintaan yang meningkat dengan nilai TAS tertinggi yaitu 5,56
Kajian Literatur: Faktor-Faktor yang Mempengaruhi Keberhasilan Manajemen Proyek Agile pada Bidang IT
Authors: Haryanti Marta Lenah 
Published: January 2024

Advances in technology and information increase the resources and complexity of technology and information project management. According to the 2015-2016 CHAOS Report, there are ten factors that are prerequisites for supporting the success of project management, one of which is implementing an agile methodology approach, the position of which has increased compared to the previous year. Literature studies were used in this research by analyzing, comparing and reviewing several articles related to Agile management projects to determine the factors that support the achievement of project success, as well as steps that can be taken by project team members, stakeholders and the organization. The results of the analysis show that shared leadership in managing team members in agile project management and the interactions contained therein are one of the main keys to maintaining compliance with fixed time, fixed costs and guaranteeing the project scope to achieve project success. Abstrak:Kemajuan teknologi dan informasi meningkatkan sumber daya dan kompleksitas manajemen proyek teknologi dan informasi. Menurut CHAOS Report 2015-2016 terdapat sepuluh faktor yang menjadi prasyarat dalam mendukung keberhasilan proyek manajemen, salah satunya dengan menerapkan pendekatan metodologi Agile yang posisinya naik dibandingkan dengan tahun sebelumnya. Studi literatur digunakan dalam penelitian ini dengan menganalisa, membandingkan dan menelaah artikel yang berhubungan dengan proyek manajemen agile untuk menentukan faktor-faktor yang mendukung dalam pencapaian keberhasilan proyek, serta langkah-langkah yang dapat ditempuh bagi anggota tim proyek, pemangku kepentingan, dan organisasi. Hasil analisis menunjukkan bahwa kepemimpinan bersama dalam pengaturan anggota tim di dalam manajemen proyek agile serta interaksi yang terkandung di dalamnya menjadi salah satu kunci utama untuk menjaga kesesuaian waktu tetap, biaya tetap dan fleksibilitas ruang lingkup proyek untuk mencapai kesuksesan sebuah proyek.
Retraction Notice: “Queer Sexualities and the Reconstruction of Alternative Modes of Being in Kenyan Society in the Film Rafiki”
Authors: The Editor  
Published: January 2024

We, the Editors and Publishers of Imbizo: International Journal of African Literary and Comparative Studies, have retracted the following article:
Mokaya, Gloria Kemunto, and Charles Kebaya. 2022. “Queer Sexualities and the Reconstruction of Alternative Modes of Being in Kenyan Society in the Film Rafiki”. Imbizo 13 (2): #11120. https://doi.org/10.25159/2663-6565/11120
Following its publication, it was brought to our attention that this article contains significant overlap with the following thesis:
Eils, Marc Sebastian. 2020. “Queer Kenyan Cinema: An analysis of the films Stories of Our Lives (2014) by Jim Chuchu and Rafiki (2018) by Wanuri Kahiu.” Master’s thesis, Humboldt-Universität zu Berlin. https://doi.org/10.18452/22918
We have been informed in our decision-making by our policy on publishing ethics and integrity and the COPE guidelines on retractions. The cover page only of the retracted article will remain online to maintain the scholarly record, but it will be digitally watermarked as “Retracted.”
Aktualne oznaki atomizacji dialogu katolicko-prawosławnego
Authors: Moskałyk Jarosław 
Published: January 2024

W artykule podjęto problem dezintegracji dialogu katolicko-prawosławnego w związku ze stanowiskiem prawosławnego patriarchatu moskiewskiego popierającym obecną agresję militarną w Ukrainie. Podstawą refleksji stały się zagadnienia dotyczące: perspektywa dialogu dwustronnego opartego na dotychczasowym modelu współpracy ekumenicznej Watykanu i Moskwy; specyfika historycznych więzi prawosławia moskiewskiego z prawosławiem ukraińskim; poszukiwanie porozumienia na zasadzie wspólnych uzgodnień i gestów dobrej woli oraz odmienna optyka zjawiska wojny i związana z nią odpowiedzialność. Rozwinięta analiza wymienionych wyżej aspektów formułuje odpowiedni pogląd na charakter i znaczenie relacji katolicko-prawosławnych, w tym katolicko-prawosławno-moskiewskich i prawosławno-moskiewsko-ukraińskich.
The article deals with the problem of the disintegration of the Catholic-Orthodox dialogue due to the position of the Moscow Orthodox Patriarchate, which supports the current military aggression in Ukraine. The basis for the reflection were issues related to: the prospect of bilateral dialogue based on the current model of ecumenical cooperation between the Vatican and Moscow; the specificity of historical ties between Moscow Orthodoxy and Ukrainian Orthodoxy; seeking agreement on the basis of common arrangements and gestures of goodwill and a different optics of the phenomenon of war and the associated responsibility. The developed analysis of the above-mentioned aspects formulates an appropriate view of the nature and meaning of Catholic-Orthodox relations, including Catholic-Orthodox-Moscow and Orthodox-Moscow-Ukrainian relations.
Technetium-99m-ubiquicidin 29–41 SPECT-CT to detect postsurgical spinal infection: A case report
Authors: Flores-Vázquez José Guillermo , Rodriguez-Hernandez Luis Alberto , Becerril-Vega Gustavo , Rodríguez-Hernández Ivan Abdiel , Eguiluz-Melendez Aldo G. , Suarez-Rivera Oscar 
Published: January 2024

Background:
Postsurgical spinal infections are a severe complication and a challenge to the neurosurgeon due to their complex management. Revision surgeries and the removal of hardware are usually necessary. Recently, advances in nuclear medicine have made it possible to employ radiotracers to identify infections. The radiolabeled antimicrobial peptide technetium-99m-ubiquicidin (99mTc-UBI) (29–41) has been demonstrated to detect bacterial infections. UBI 29–41 is a peptide sequence with selective binding to the anionic cell membrane of bacteria, which has recently been used to differentiate between infection and inflammation. Here, we describe the clinical utility of 99mTc-UBI 29–41 single-photon emission computed tomography-computed tomography (SPECT-CT) in a patient suspected of a postoperative infection.

Case description:
A 54-year-old male who presented with conus medullaris syndrome secondary to T12 spondylodiscitis and multiple abscess collections was initially managed with debridement, corpectomy, and minimally invasive lateral instrumentation. The patient developed postsurgical empyema near the surgical site. The image study avoided the need for a second surgery and hardware removal.

Conclusion:
The use of 99mTc-UBI 29–41 SPECT-CT served as a tool to avoid a second invasive procedure; instead, conservative management with antibiotics was performed with an effective outcome after two weeks. This radiotracer has utility in cases in which infection is suspected, but the location is not entirely clear, and information is needed to guide the therapeutic approach.
Solitary plasmacytoma of the calvarium: A successful management of a long-standing large lesion with a long-term follow-up
Authors: Alghamdi Abdulaziz M. , Alsinani Taghreed A. , Samkari Alaa 
Published: January 2024

Background:
Solitary plasmacytoma of the calvarium (SPC), without evidence of multiple myeloma (MM), is extremely rare. We report a case of a long-standing large SPC that was treated successfully by surgical excision and adjuvant radiotherapy with a long follow-up period.

Case Description:
A 58-year-old male patient presented with a 5-year history of painless skull swelling. On the physical examination, the mass was 6 × 6 cm in size, oval, not tender, and firm in consistency with normal skin color. A brain computed tomography scan showed a destructive skull lesion. A brain magnetic reasoning imaging (MRI) showed a large expansile lytic mass lesion arising from the skull vault in the frontal-parietal region with multiple internal septa. The patient underwent a craniectomy and excision of the lesion, followed by cranioplasty using methyl methacrylate. The final diagnosis was consistent with plasmacytoma based on the histopathological features. One month follow-up brain MRI showed no evidence of residual tumor. The skeletal survey and bone marrow biopsy did not reveal any evidence of MM. The patient was referred to medical oncology for further treatment and received radiation therapy. During nine years of clinical and radiological follow-up, there was no evidence of any metastasis or recurrence.

Conclusion:
SPC is a rare disease with high rates of misdiagnosis. Careful evaluations are crucial to exclude systemic involvement. Surgical resection followed by radiotherapy may be adequate for the disease control. Close follow-up with regular lifelong examinations is important to avoid a generalized incurable disease.
THE INFLUENCE OF PLANTING RATE AND DATE ON THE PRODUCTIVITY OF SESAME VARIETIES
Authors: Ёрматова Д.Ё. , Маткаримова М.Р. 
Published: January 2024

В данной статье изучены влияние, сроки и норма посева на рост и развитие сортов Ташкент-ский-122 и Кара шахзода, а также, количество коробочек образующихся на ярусах стебля, и продуктивность сортов на аллювиальных почвах. В опыте оптимальный вариант - норма посева 5 кг и сроки посева 5 июня. Самый высокий урожай собрали до 24-27 ц/га масличного семян кунжута с одного гектара.
This article presents the findings of a study on the productivity of sesame on alluvial soils, as well as the effect of planting methods and times on the growth, number of stems, and number of pods developed in the stem layers of the sesame cultivars Tashkentsky-122 and Kara shakhzoda. According to the researchs the planting seedammont of 5 kg/ha and the planting date of June 5 were the best options. One acre yielded 24-27 cwt/ha of sesame oil seeds.
A “Lifelong” Interview about Father (Metadiscourse of National Musical Culture: Issue 4)
Authors: Амрахова А.А. , Караев Ф.К.о. 
Published: January 2024

Впервые публикуются несколько интервью из личного архива А. Амраховой. Хронологические рамки этих диалогов — почти 30 лет, первое интервью датируется 1982 годом, годом кончины выдающегося советского композитора Кара Караева — отца Фараджа Караева и его учителя по композиции, последние взяты в начале 2000-х. В 2023 году тексты подверглись своеобразной «внутренней цензуре»: оставлено только то, что Ф. Караев счел возможным опубликовать. В беседах об отце раскрываются интересные подробности не только личной жизни Кара Караева, но и исторический антураж бытия композитора в Советском Союзе в середине прошлого столетия.
For the first time, several interviews from A. Amrakhova’s personal archive are published. The chronological scope of these dialogues is almost 30 years, the first interview dates back to 1982 (this is the year of death of the Soviet composer Kara Karayev, the father of Faraj Karayev and his composition teacher), the last ones were taken at the beginning of the 2000s. In 2023, the texts were subjected to a kind of “internal censorship”: only what F. Karayev considered possible to publish was left. Conversations about his father reveal interesting details not only of Kara Karayev’s personal life, but also the historical background of the composer’s life in the Soviet Union in the middle of the last century.
Composer Faraj Karayev. About His Life Values, Teachers, Friends and a Little Bit about His Style: for the Anniversary of the Master
Authors: Амрахова А.А. , Фархадов Р.Я. 
Published: January 2024

В эпистолярном диалоге двух музыковедов, посвященном юбилею Фараджа Караева, личность и творчество композитора обсуждается в контексте серии его интервью об отце, публикуемых в настоящем номере журнала. С антагонистических позиций рассматриваются жизненные и творческие устремления мастеров двух поколений. Музыкальный язык юбиляра анализируется сквозь призму категории стиля. Само понятие стиля также подвергается тщательному анализу в контексте деятельности Ассоциации современной музыки (АСМ-2), активным членом которой является Фарадж Караев.
In an epistolary dialogue between two musicologists dedicated to the anniversary of Faraj Karayev, the composer’s personality and work are discussed in the context of a series of his interviews about his father published in this issue of the journal. The life and creative aspirations of composers of two generations are examined from antagonistic positions. The musical language of the hero of the day is analyzed through the prism of the category of style. The very concept of style is also subject to careful analysis in the context of the activities of the Association for Contemporary Music (ASM-2), of which Faraj Karayev is an active member.
Concerning the problem of comparative art criticism methodology in the context of musicology in a multicultural world
Authors: Лянь И. 
Published: January 2024

Современный культурно-исторический контекст вызвал к жизни сопоставительные исследования. Прежде всего, это тенденции в культурной политике, направленные против унификации (глобализации) художественных явлений. И если предметом сравнительного литературоведения являются межлитературные диалоги, то таким же образом предметом сравнительного музыковедения должны стать диалоги межкультурные. Главная цель в масштабной перспективе — обнаружить те типологические линии сходства и различия между культурными явлениями, которые словно переступают через границы географических отдаленностей. В данной статье объективную основу сравниваемости разнокультурных явлений предполагается искать не в текстах, а в когнитивных основаниях различных культур. Например, если ориентироваться на современное флейтовое искусство в Китае, то речь может идти о выявлении не только стилевых и жанровых моделей, на которые китайские авторы ориентируются, овладевая арсеналом западноевропейского искусства игры на флейте.
The modern cultural and historical context has given rise to comparative studies. First of all, these are trends in cultural policy directed against the unification (globalization) of artistic phenomena. And if the subject of comparative literary criticism is interliterary dialogues, then in the same way the subject of comparative musicology should be intercultural dialogues. The main goal in a large-scale perspective is to discover those typological lines of similarity and difference between cultural phenomena that seem to transcend the boundaries of geographical distances. In this article, the objective basis for the comparability of different cultural phenomena is supposed to be sought not in texts, but in the cognitive foundations of different cultures. For example, if we focus on flute art, then we can talk about identifying not only the style and genre models that Chinese authors focus on when mastering the tools of Western European art of playing the flute.
IMPLEMENTATION OF THE TRAFFIC CONFLICT TECHNIQUE METHOD AT PONTIANAK'S UNSIGNALIZED INTERSECTION
Authors: Irwandi Irwandi , Mukti Elsa Tri , Sumiyattinah Sumiyattinah 
Published: January 2024

The high number of traffic accidents is a problem for the government in realizing traffic security, safety, and smoothness. Intersections are the most common point of conflict, especially unsignalized intersections. The research location of the intersection of Jl. Budi Utomo - Jl. 28 October-Jl. Parit Nenas, Siantan Hulu Village, North Pontianak District, and Pontianak City intersect environmental-type commercial roads with many vehicles and education centers. The research objectives are to identify traffic conflicts, analyze the level of traffic conflicts, and provide alternatives to overcome problems.Traffic Conflict Technique is an observation method to analyze traffic conflict that illustrates the seriousness of the conflict. The research data used CCTV recording for two days, Saturday and Tuesday. The Traffic Conflict Technique method uses the Time to Accident and Conflicting Speed values to determine the seriousness of the conflict.Based on the analysis of the Traffic Conflict Technique method, the research location with 34 vehicle conflicts has a severe level of conflict that could potentially cause accident risk. The level of serious conflict is 27 vehicle conflicts, with a percentage of 79.41%. Vehicle speed in the class 15 km / h - 19 km / h is the most severe conflict speed, with 12 vehicle conflicts and a percentage of 44.44%. Accelerating vehicle behavior is the most severe conflict, with 25 vehicle conflicts and a percentage of 83.33% of accidents that have the potential to occur. Alternatives to reduce the causes of accidents are adding traffic signaling devices and traffic signs to improve safety.
Age-dependent influenza infection patterns and subtype circulation in Denmark, in seasons 2015/16 to 2021/22
Authors: Emborg Hanne-Dorthe , Bolt Botnen Amanda , Nielsen Jens , Vestergaard Lasse S. , Lomholt Frederikke Kristensen , Munkstrup Charlotte , Møller Karina Lauenborg , Kjelsø Charlotte , Rasmussen Steen Hulthin , Trebbien Ramona 
Published: January 2024

Background
Influenza was almost absent for 2 years following the implementation of strict public health measures to prevent the spread of SARS-CoV-2. The consequence of this on infections in different age groups is not yet known.

Aim
To describe the age groups infected with the influenza virus in 2021/22, the first post-pandemic influenza season in Denmark, compared with the previous six seasons, and subtypes circulating therein.

Methods
Infection and hospitalisation incidences per season and age group were estimated from data in Danish registries. Influenza virus subtypes and lineages were available from samples sent to the National Influenza Centre at Statens Serum Institut.

Results
Test incidence followed a similar pattern in all seasons, being highest in 0–1-year-olds and individuals over 75 years, and lowest in 7–14-year-olds and young people 15 years to late twenties. When the influenza A virus subtypes A(H3N2) and A(H1N1)pdm09 co-circulated in seasons 2015/16 and 2017/18 to 2019/20, the proportion of A(H1N1)pdm09 was higher in 0–1-year-olds and lower in the over 85-year-olds  compared with the overall proportion of A(H1N1)pdm09 in these seasons. The proportion of A(H3N2) was higher in the over 85 years age group compared with the overall proportion of A(H3N2). The 2016/17 and 2021/22 seasons were dominated by A(H3N2) but differed in age-specific trends, with the over 85 years age group initiating the 2016/17 season, while the 2021/22 season was initiated by the 15–25-year-olds, followed by 7–14-year-olds.

Conclusion
The 2021/22 influenza season had a different age distribution compared with pre-COVID-19 pandemic seasons.