bluuebunny/crossref_metadata_2025_split huggingface dataset:
EXAMINING THE ETHICAL PERCEPTIONS OF ACCOUNTING STUDENTS IN PREPARING FINANCIAL STATEMENTS
Authors: Ebrit Firna , Tenriwaru Tenriwaru , Saleh Musliha 
Published: August 2023

ABSTRACT

Purpose – This study aims to determine the perceptions of accounting students on the ethics of preparing financial statements
Design/methodology/approach – The type of data in this study is primary data with the data collection technique used is a questionnaire. The research sampling technique used simple random sampling.
Findings – The results showed that there was no difference in the perceptions of accounting student class 2018 and accounting student class 2019 regarding earnings management factors, disclosure of sensitive information, costs and benefits, and accountability. There are differences in the perceptions of accounting student class 2018 and accounting student class 2019 about the factor of misstatement. This is because accounting student class 2018 have a lower tendency to misstate financial statements compared to accounting student class 2019.
Originality – The samples in this study were 300 respondents, 150 students from class 2018 and 150 students from class 2019.
Keywords: Earnings Management, Misstatement, Disclosure of Sensitive Information, Costs and Benefits, Accountability
Paper Type Research Result
ANALYSIS OF FACTORS AFFECTING THE TRANSPARENCY OF REGIONAL FINANCIAL INFORMATION IN REGIONAL GOVERNMENT OF PANGKEP DISTRICT
Authors: Sari Dewi , Yusuf Marwah , Amin Asbi 
Published: August 2023

ABSTRACT

Purpose – This study aims to determine and analyze the presentation of financial, and internal controls that statements, accessibility affect the transparency of regional financial information
Design/methodology/approach – This study using quantitative research methods with descriptive statistics
Findings – The results of this study indicate: (1) prepare monetary accountability for general purposes (broadly useful fiscal summaries) to build equality of monetary accountability both for funding plans, between periods, and between substances and (2) Inward control is characterized as a cycle that is influenced by a group of head leaders, heads or top administration, other faculties, which is intended to obtain sufficient confirmation about the achievement of goals.
Originality – The population in Regency regional apparatus the study in Pangkep district governments These are the entire Pangkep organization, in study is 54 people, device totaling 41 agencies
Keywords: Presentation of Financial Statements, accessibility, Internal Control
Paper Type Research Result
Metode Mengajar Yesus Dalam Injil Matius Dan Penerapannya Dalam Pendidikan Kristen Masa Kini
Authors: Darmadi Daud 
Published: August 2023

The purpose of this study was to find out the method of teaching Jesus in the Gospel of Matthew, and its application in the implementation of contemporary Christian education. Through the study of literature, and hermeneutic research on the Gospel of Matthew found the method of teaching Jesus includes: the lecture method, story method, question and answer method, demonstration method, role modeling method, discussion method. The six methods of teaching Jesus can be applied by every lecturer, teacher, and teacher, in the learning process especially in the church and in the theological education environment. Jesus as a great teacher has set an example of creative teaching using varied learning methods. The implementation of Christian education in the Church can use the method of teaching Jesus, in a manner that is in harmony with the conditions of the church so that the maturation of faith can be achieved optimally.
Abstrak Indonesia
Tujuan penelitian ini adalah untuk mengetahui metode mengajar Yesus dalam Injil Matius, dan penerapannya dalam pelaksanaan pendidikan Kristen masa kini. Melalui studi literatur, dan penelitian hermeneutik terhadap Injil Matius ditemukan metode mengajar Yesus yang meliputi: metode ceramah, metode cerita, metode tanya jawab, metode demonstrasi, metode peragaan peran, metode diskusi. Keenam metode mengajar Yesus tersebut dapat diterapkan oleh setiap dosen, guru, pengajar, dalam proses pembelajaran terutama di gereja dan di lingkungan pendidikan teologi. Yesus sebagai guru Agung telah memberikan teladan mengajar yang kreatif dengan menggunakan metode pembelajaran yang bervareasi. Pelaksanaan pendidikan Kristen di Gereja dapat dapat memakai metode mengajar Yesus, secara berfareasi menyesuaikan dengan kondisi jemaat sehingga pendewasaan iman dapat tercapai secara maksimal.
Compost Made from Cow Dung and Sawdust Improves the Physicochemical and Biochemical Properties of the Soil, the Production and the Nutritional Quality of Tomatoes (Lycopersicon esculentum Mill.)
Authors: Gérard Lekini Bela Jean , Charles Dakole Daboy , Aristide Molemb Nemeté , Manuela Okala Bouillong Noelly , Martin Fonkoua , Julienne Nguefack 
Published: August 2023

The effect of a compost based on cow dung and sawdust on the production and nutritional quality of tomatoes was evaluated. The compost was prepared by mixing the different constituents in variable mass/mass proportions: 25/75, 50/50, 75/25 and 100/0. The experimental device for growing tomatoes in pots was made in completely randomized random blocks with 5 repetitions, and 3 compost/soil mass/mass proportions (5%, 10% and 15%) for each variant. The physicochemical, biological and biochemical parameters of the compost and amended soils, the production and the nutritional quality of the fruits were evaluated. The C3 variant of compost showed the highest pH (9.88 ± 0.01); C4 presented the highest C/N ratio (21.45 ± 0.42); C2 showed the highest contents of nitrogen, phosphorus, magnesium, calcium, potassium, and sodium, the highest values of bacterial and fungal flora and cellulase, protease, β-glucosidase, acid and alkaline phosphatase activities. Analysis of amended soils showed that: C2 (15%) has the highest pH. C1 (10%) presented the highest C/N ratio (42.12 ± 3.98) and C3 (15%) the highest contents of nitrogen, magnesium ions and calcium. C4 (15%) presented the highest potassium and sodium content. The compost significantly improved tomato production. The C2 (15%) compost was the most productive with 154 ± 3.00 fruits, 10 times more than the tomato produced with chemical fertilizer (15.00 ± 1.00 fruits). The Biological tomato showed higher proportions of ash, total sugars, lycopene, vitamin C and polyphenols than the chemical tomato. The results show that the organic treatment improved the physicochemical, biological and biochemical properties of the soil, the production and the nutritional quality of the tomato. The compost constitutes therefore an efficient method for sustainable agriculture.
Factors Associated with Sexual Dysfunction among Married Men in Aba Metropolis, Abia State
Authors: Chinenye Albert Joy , Peter-Kio O. B. 
Published: August 2023

This study investigated the factors associated with sexual dysfunction among married men in Aba metropolis, Abia State. Five objectives, five research questions and four hypotheses were formulated to guide the study. The descriptive research design was adopted with a population of 473, 940 men in the four local government areas in Aba metropolis, Abia State with a sample size of 400 which was selected using the multi-stage sampling procedure. The instrument for data collection were sphygmomanometer, glucometer and adopted questionnaire from Rosen et al. (2002) with a reliability coefficient of 0.97. The retrieved copies of the questionnaire were coded and analyzed with the aid of SPSS using percentage, contingency value and chi-square at 0.05 level of significance. The findings of the study showed a high prevalence of sexual dysfunction (67.1%). Sexual dysfunction has a moderately significant relationship with age (c-value = 0.52, p<0.05), history of diabetes (c-value = 0.50, p<0.05), and diastolic blood pressure (c-value = 0.54, p<0.05). However, result showed no statistically significant relationship between sexual dysfunction and number of sexual partners (p>0.05). The study concluded that married men in Aba metropolis are experiencing sexual dysfunction in varying degrees that require public health attention, with diabetes and hypertension as contributory factors. It was recommended among others that, the Government through its ministry of health should intensify community screening of men on early detection of diabetes and hypertension to minimize the impact of these health challenges on sexual functioning and sexual health of the citizens.
Use and Cost of Sustained-Release Corticosteroids for Cataract Surgery Under the Medicare Pass-Through Program
Authors: Dai Xi , Chang David F. , Chen Ariel , Dun Chen , Saeed Safa , Repka Michael X. , Woreta Fasika Ambachew 
Published: August 2023

ImportanceSustained-release corticosteroids offer the potential of improved compliance and greater patient convenience for anti-inflammatory treatment after cataract surgery. However, they are substantially more expensive than postoperative corticosteroid eye drops, which have historically been standard care.ObjectiveTo examine the use and cost of sustained-release corticosteroids in patients with Medicare who underwent cataract surgery in the US during the temporary pass-through reimbursement program period.Design, Setting, and ParticipantsThis cross-sectional study examined Medicare fee-for-service (FFS) claims from beneficiaries with at least 12 continuous months of Medicare enrollment who underwent at least 1 cataract surgery from March 2019 through December 2021. Patients younger than 65 years, those with missing demographic information, those who had more than 1 cataract surgery on each eye, and those who received more than 1 corticosteroid on the day of surgery were excluded. Cataract surgeries with concurrent use of dexamethasone intraocular suspension 9% or dexamethasone ophthalmic insert were identified. Information on surgeon demographic characteristics and costs of surgery and drugs were extracted. Data were analyzed from June 15 to December 4, 2022.ExposureUse of dexamethasone intraocular suspension 9% or dexamethasone ophthalmic insert during cataract surgery.Main Outcome MeasuresUtilization rate and cost of dexamethasone intraocular suspension 9% and dexamethasone ophthalmic insert among Medicare FFS beneficiaries who underwent cataract surgery.ResultsA total of 4 252 532 cataract surgeries in Medicare FFS beneficiaries (mean [SD] age, 74.8 [5.8] years; 1 730 811 male [40.7%] and 2 521 721 female [59.3%]) were performed by 12 284 ophthalmologists (8876 male [72.3%], 2877 female [23.4%], and 531 sex unknown [4.3%]). In all, 34 627 beneficiaries (0.8%) received dexamethasone intraocular suspension 9% and 73 430 (1.7%) received a dexamethasone ophthalmic insert; the use of both drugs increased over the study period. The mean (SD) Medicare allowed charges for dexamethasone intraocular suspension 9% and dexamethasone ophthalmic insert were $531.47 ($141.52) and $538.49 ($63.79), respectively.Conclusions and RelevanceDespite offering the potential of improved compliance and greater patient convenience, findings of this study suggest that sustained-release corticosteroid use during cataract surgery was low and associated with cost increases to the health care system vs conventional postoperative eye drops. As these new products must be priced high enough to qualify for the Medicare pass-through program, unreasonable cost may have been a deterrent to their use, suggesting that the current Medicare reimbursement rules may not be appropriate for sustained-release postoperative corticosteroids in cataract surgery.
Pharmacological NF‐κB inhibition decreases cisplatin chemoresistance in muscle‐invasive bladder cancer and reduces cisplatin‐induced toxicities.
Authors: Gil da Costa Rui M. , Levesque Christine , Bianchi‐Frias Daniella , Chatterjee Payel , Lam Hung‐Ming , Santos Carlos , Coleman Ilsa M. , Ferreirinha Pedro , Vilanova Manuel , Pinto da Cunha Nazaré , Carvalho Hugo , Moreira‐Pais Alexandra , Faustino‐Rocha Ana , Neto Tiago , Batista da Costa José , Wright Jonathan L. , Ferreira Rita , Oliveira Paula A. , Mendes Joaquim , Bastos Margarida M. S. M. , Colaço Bruno , Lopes Carlos , Black Peter C. , Sweeney Christopher J. , Nelson Peter S. 
Published: August 2023

Most patients with muscle‐invasive bladder cancer (MIBC) are not cured with platinum chemotherapy. Up‐regulation of nuclear factor kappa light‐chain enhancer of activated B cells (NF‐κB) is a major mechanism underlying chemoresistance, suggesting that its pharmacological inhibition may increase platinum efficacy. NF‐κB signaling was investigated in two patient cohorts. The Cancer Genome Atlas (TCGA) was used to correlate NF‐κB signaling and patient survival. The efficacy of cisplatin plus the NF‐κB inhibitor dimethylaminoparthenolide (DMAPT) versus cisplatin or DMAPT alone was tested in vitro. Xenografted and immunocompetent MIBC mouse models were studied in vivo. Platinum‐naive claudin‐low MIBC showed constitutive NF‐κB signaling and this was associated with reduced disease‐specific survival in TCGA patients. Chemotherapy up‐regulated NF‐κB signaling and chemoresistance‐associated genes, including SPHK1, PLAUR, and SERPINE1. In mice, DMAPT significantly improved the efficacy of cisplatin in both models. The combination preserved body weight, renal function, and morphology, reduced muscle fatigue and IL‐6 serum levels, and did not aggravate immuno‐hematological toxicity compared with cisplatin alone. These data provide a rationale for combining NF‐κB inhibition with platinum‐based chemotherapy and conducting a clinical trial in MIBC patients.
Comparison of setup accuracy of optical surface image versus orthogonal x‐ray images for VMAT of the left breast using deep‐inspiration breath‐hold
Authors: Lu Wei , Hong Linda X. , Yamada Nelson , Berry Sean L. , Song Yulin , Choi Wookjin , Cerviño Laura I. , Tang Xiaoli , Mechalakos James G. , Romesser Paul B. , Powell Simon , Li Guang 
Published: August 2023

AbstractTo compare the setup accuracy of optical surface image (OSI) versus orthogonal x‐ray images (2DkV) using cone beam computed tomography (CBCT) as ground truth for radiotherapy of left breast cancer in deep‐inspiration breath‐hold (DIBH). Ten left breast DIBH patients treated with volumetric modulated arc therapy (VMAT) were studied retrospectively. OSI, 2DkV, and CBCT were acquired weekly at treatment setup. OSI, 2DkV, and CBCT were registered to planning CT or planning DRR based on a breast surface region of interest (ROI), bony anatomy (chestwall and sternum), and both bony anatomy and breast surface, respectively. These registrations provided couch shifts for each imaging system. The setup errors, or the difference in couch shifts between OSI and CBCT were compared to those between 2DkV and CBCT. A second OSI was acquired during last beam delivery to evaluate intrafraction motion. The median absolute setup errors were (0.21, 0.27, 0.23 cm, 0.6°, 1.3°, 1.0°) for OSI, and (0.26, 0.24, 0.18 cm, 0.9°, 1.0°, 0.6°) for 2DkV in vertical, longitudinal and lateral translations, and in rotation, roll and pitch, respectively. None of the setup errors was significantly different between OSI and 2DkV. For both systems, the systematic and random setup errors were ≤0.6 cm and ≤1.5° in all directions. Nevertheless, larger setup errors were observed in some sessions in both systems. There was no correlation between OSI and CBCT whereas there was modest correlation between 2DkV and CBCT. The intrafraction motion in DIBH detected by OSI was small with median absolute translations <0.2 cm, and rotations ≤0.4°. Though OSI showed comparable and small setup errors as 2DkV, it showed no correlation with CBCT. We concluded that to achieve accurate setup for both bony anatomy and breast surface, daily 2DkV can't be omitted following OSI for left breast patients treated with DIBH VMAT.
A Novel Physical Unclonable Function Based on Silver Nanowire Networks
Authors: Liu Yanming , Jian Ming , Liu Xianzhu , Peng Songang , Li Hao , Ding Liming , Tian He , Ren Tian‐Ling 
Published: August 2023

AbstractAs digital security demands continue to rise, physical unclonable functions (PUFs) have emerged as a potential solution for providing unique identifiers and cryptographic keys. However, conventional memory‐based PUFs have limited encoding capacity, which can compromise their security. Herein, an Ag nanowire‐based PUF that offers a high encoding capacity is introduced. The prototype PUF leverages the intrinsic topology of the nanowire network for encoding, which enables to achieve encoding capacities that are on the order of nn−2. The encoding method for a 4‐node PUF is validated and its encoding capacity distribution at binary and ternary bit levels is assessed. The ternary bit encoding method allows for more detailed differentiation of the internal topological connection structure of the PUF, resulting in a larger encoding capacity. Additionally, an authentication system that is proposed. For a 7 × 7 array PUF, the estimated decryption time is ≈1.5*1058 years, demonstrating the PUF's resistance to attacks. The Ag nanowire‐based PUF design offers a promising approach to enhancing authentication system security and overcoming limitations of existing PUFs. Further exploration of this innovative PUF technology in the realm of hardware security can have significant implications for digital security in modern devices.
Sustainable and Circular Management of Perovskite Solar Cells via Green Recycling of Electron Transport Layer‐Coated Transparent Conductive Oxide
Authors: Larini Valentina , Ding Changzeng , Faini Fabiola , Pica Giovanni , Bruni Giovanna , Pancini Lorenzo , Cavalli Silvia , Manzi Matteo , Degani Matteo , Pallotta Riccardo , De Bastiani Michele , Ma Chang‐Qi , Grancini Giulia 
Published: August 2023

AbstractTransparent conductive oxide (TCO)‐coated glasses are the most expensive and environmentally impacting components of perovskite solar cells (PSCs), comprising 56% of the total cost of a perovskite module and 96% of its carbon footprint. Thus, recycling TCO glasses from end‐of‐life perovskite modules can reduce both their levelized cost of electricity and energy payback time. In this work, tin oxide (SnO2)‐coated indium tin oxide glasses are refurbished from n‐i‐p PSCs employing dimethyl sulfoxide as a green solvent to dissolve the upper layers of the devices. Employing the recovered substrates, new‐generation PSCs are produced, which retain the same champion power conversion efficiency (PCE) of 22.6% as fresh samples and display an even higher average PCE. This performance enhancement is investigated through compositional and electrical analyses that demonstrate that the proposed recycling protocol induces beneficial surface modifications on the SnO2/perovskite interface and trap passivation, boosting charge extraction.
Sustainable Sources of Raw Materials for Additive Manufacturing of Bone‐Substituting Biomaterials
Authors: Putra Niko E. , Zhou Jie , Zadpoor Amir A. 
Published: August 2023

AbstractThe need for sustainable development has never been more urgent, as the world continues to struggle with environmental challenges, such as climate change, pollution, and dwindling natural resources. The use of renewable and recycled waste materials as a source of raw materials for biomaterials and tissue engineering is a promising avenue for sustainable development. Although tissue engineering has rapidly developed, the challenges associated with fulfilling the increasing demand for bone substitutes and implants remain unresolved, particularly as the global population ages. This review provides an overview of waste materials, such as eggshells, seashells, fish residues, and agricultural biomass, that can be transformed into biomaterials for bone tissue engineering. While the development of recycled metals is in its early stages, the use of probiotics and renewable polymers to improve the biofunctionalities of bone implants is highlighted. Despite the advances of additive manufacturing (AM), studies on AM waste‐derived bone‐substitutes are limited. It is foreseeable that AM technologies can provide a more sustainable alternative to manufacturing biomaterials and implants. The preliminary results of eggshell and seashell‐derived calcium phosphate and rice husk ash‐derived silica can likely pave the way for more advanced applications of AM waste‐derived biomaterials for sustainably addressing several unmet clinical applications.
Tough and On‐Demand Detachable Wet Tissue Adhesive Hydrogel Made from Catechol Derivatives with a Long Aliphatic Side Chain
Authors: Chen Yiming , Ni Peng , Xu Renfeng , Wang Xueli , Fu Chunhui , Wan Kaixuan , Fang Yan , Liu Haiqing , Weng Yunxiang 
Published: August 2023

AbstractWet adhesion is critical in cases of wound closure, but it is usually deterred by the hydration layer on tissues. Inspired by dopamine‐mediated underwater adhesion in mussel foot proteins, wet tissue adhesives containing catechol with 2–3 carbons side chains are reported mostly. To make wet adhesion of this type of adhesives much tougher, catechol derivatives with a long aliphatic side chain (≈10 atoms length) are synthesized. Then, a series of strong wet tissue adhesive hydrogels are prepared through photoinduced copolymerization of acrylic acid with synthetic monomers. The adhesive hydrogel has a high cohesion strength, that is, tensile strength and strain, and toughness of ≈1800 kPa, ≈540%, and ≈4100 kJ m−3, respectively. Its interfacial toughness on wet and underwater porcine skin is respectively ≈1300 and ≈1100 J m−2, and its adhesion strength to wet porcine skin is ≈153 kPa. These values are much higher than those of dopamine‐based adhesives in the same conditions, demonstrating that the long aliphatic side chain on catechol can greatly improve the wet tissue‐adhesion. Additionally, the tough interfacial adhesion can be broken on demand with 5 wt.% aqueous urea solution. This adhesive hydrogel is highly promising in safe wound closure.
Photodegradable Non‐Drying Hydrogel Substrates for Liquid Metal Based Sustainable Soft‐Matter Electronics
Authors: Fonseca Rita G. , Hajalilou Abdollah , Freitas Marta , Kuster Aline , Parvini Elahe , Serra Arménio C. , Coelho Jorge F. J. , Fonseca Ana C. , Tavakoli Mahmoud 
Published: August 2023

AbstractThe increasing interest in disposable electronics such as wearable patches, e‐textiles, and smart packaging, warns emergence of another man‐made disaster. A paradigm shift toward a more sustainable future through the development of soft material architectures that are robust and durable, but also degradable by external stimuli is proposed. Hydrogels, a class of soft polymers with exceptional properties, and high water content are rarely used as substrates, mainly due to lack of ink‐adhesion and rapid dehydration. Herein, photodegradable hydrogels are tailor‐made that are nondrying, robust, adhesive to ink, and permit triggerable degradation, making them suitable substrates for sustainable electronics. These hydrogels are prepared by reversible ionic crosslinking between sodium alginate and divalent cations (Ca2+) and light‐responsive crosslinking of poly(acrylamide) (PAAm) chains through synthesized ortho‐nitrobenzyl (ONB)‐based crosslinkers. By displacing the water molecules in the hydrogels by immersion in glycerol, the drying problem and printability of conductive ink are addressed. It is demonstrated that digital printing of a liquid metal (LM)‐based stretchable ink over the developed substrate, shows several body‐worn printed wearable sensors, and demonstrates their degradation and recycling of the expensive metals. This work lays the foundation for the use of hydrogels as promising substrates for the next generation of environmentally friendly electronics.