bluuebunny/crossref_metadata_2025_split huggingface dataset:
Concentration on the market of audit services provided to publicly listed companies: Evidence from Poland
Authors: Gad Jacek 
Published: January 2023

Abstract

Paper’s objectives
The main purpose of the article was to identify the level of concentration on the market of audit services provided to public companies listed on the Warsaw Stock Exchange. The additional aim of the article was to identify the level of rotation among companies providing audit services to public companies listed on the Warsaw Stock Exchange.

Methods applied
The research conclusions were formulated based on the analysis of 3,960 annual reports prepared in the years between 2011 and 2019 by companies listed on the Warsaw Stock Exchange.

Findings
The study found that over the years from 2011 to 2016 the concentration (measured by BIG4, CR4, CR8, and 10KAP indicators) on the market of auditing services provided to public companies increased. However, as of 2017, this concentration began to decline. This demonstrates the effectiveness of the new regulations on the audit market. In the analyzed period, eight audit firms, referred to in the article as “leading”, provided their services to an average of >62% of public companies. Their share in the market of auditing services varied from sector to sector. At the turn of 2016 and of 2017, a significant increase in the level of rotation on the market of audit services provided to public companies was observed. This level varied from sector to sector.

Originality/value
The literature on the subject has not yet presented a comprehensive analysis of the impact of EU directives on the structure of the Polish market of audit services provided to public companies. This issue is a research gap, which has been filled in this article.
ANALISIS PRAKTIK SUKUK PERSPEKTIF REGULASI
Authors: Arrasyid Muhammad Farhan 
Published: January 2023

Purpose : This research aims to see what the sukuk is like, to look at the sukuk, to see the comparison between sukuk and fatwa practices.Method : Using descriptive qualitative with literature study methods and using an interpretive paradigm.Findings : The practive of impelementing sukuk is in accordance with regulations and fatwas, starting from the mechanism of formation, issuance, and management in accordance with sharia principles.Originality : This study contributes in general to knowledge of sukuk practices in accordance with regulations. The literature study method and the interpretive paradigm in studying the practice of sukuk have limited the discussion on previous research which is a problem in this study.Managerial Implications : Based on this research, the researcher suggests that the government, in terms of the Islamic finance directorate, should strive to innovate the financial product and contract used especially in terms of issuing sukuk. That way, it will affect the preferences of investors in investing in Indonesia with thr choice of financial products and contracts desired.Keyword : Sukuk, Regulations, Perceptions
PENGEMBANGAN POTENSI DESA PALAAN MELALUI OLAHAN PRODUK MAKANAN DARI NANAS
Authors: Suryaman  , Nurul Qomaria Ismi , Puspita Sari Titik , Ghofiroh Surzatul , Abdul Majid Sya’roni , Iftitah M. Insiatul , Sa’diyah Halimatus 
Published: January 2023

Pengabdian masyarakat ini dilakukan sebagai wujud program pengabdian masyarakat (KKN-T mahasiswa dalam bentuk usaha meningkatkan literasi membaca anak-anak di Desa. Program pengabdian masyarakat yang diselenggarakan oleh Universitas Islam Raden Rahmat (UNIRA) Malang dengan motto “Membangun Indonesia Dari Desa, Dari Desa Kita Berkarya”. UNIRA Malang ingin memajukan Indonesia dengan meningkatkan taraf hidup masyarakat desa. Program ini dilakukan selama 30 hari mulai 10 Januari hingga 10 Februari 2022 di Desa Palaan, Kecamatan Ngajum, Kabupaten Malang. Desa Palaan sendiri merupakan desa yang memiliki ikon nanas, karena desa tersebut merupakan desa penghasil nanas. Oleh karena itu kami dari KKN-T kelompok 1 melalui program pengembangan potensi desa mengadakan pembuatan olahan produk dari nanas yaitu pineapple strudel dan permen nanas. Desa merupakan wilayah yang menyentuh langsung kehidupan masyarakat, maka dari itu perlu adanya pengembangan potensi desa tersebut. Dan dengan berlakunya Undang-undang nomor 6 tahun 2014 perihal tentang Desa, maka menjadi peluang bagi setiap desa untuk bisa mengembangkan setiap potensi yang dimilikinya secara mandiri sesuai kebutuhan masing-masing dalam rangka mewujudkan kesejahteraan masyarakat. Dengan demikian maka olahan produk nanas ini sebagai alternatif untuk mengembangkan potensi desa. Penelitian ini merupakan penelitian kajian literatur yang mendeskripsikan cara pembuatan strudel nanas serta permen nanas beserta bahan-bahannya kepada pihak desa.
UJI EFEKTIVITAS PUPUK HIJAU KIRINYUH (Chromolaena odorata) DALAM MENSUBSTITUSI N DAN K PADA TANAMAN JAGUNG (Zea mays) DI TANAH ULTISOL
Authors: Deno Okalia  , Tri Nopsagiarti  , Gusti Marlina  
Published: January 2023

Pemanfaatan tanah ultisol untuk budidaya jagung dihadapkan dengan masalah miskinnya bahan organik dan hara pada tanah tersebut. Penelitian ini memiliki tujuan yaitu 1) mengetahui efektifitas pupuk hijau kirinyuh dalam mensubstitusi pupuk yang mengandung N dan K. 2) Untuk memperbaiki sifat kimia tanah Ultisol yang mendominasi di kabupaten Kuantan Singingi ini. Penelitian ini dilaksanakan di Desa Koto Kari Kabupaten Kuantan Singingi. Penelitian menggunakan rancangan acak kelompok yang terdiri dari 6 perlakuan dengan 3 kelompok. Perlakuan yang diberikan adalah A = Puhi Kirinyuh 20 ton/ha + 25% N dan K pupuk buatan , B = Puhi Kirinyuh 20 ton/ha + 50% N dan K pupuk buatan, C = Puhi Kirinyuh 20 ton/ha + 75% N dan K pupuk buatan, D = Puhi Kirinyuh 20 ton/ha + 100% N dan K pupuk buatan, E = 100% pupuk buatan saja, dan F = Tanpa masukan apapun (kontrol). Berdasarkan penelitian dapat disimpulkan bahwa perlakuan terbaik dalam mensubtistusi NK pupuk buatan terdapat pada perlakuan C (Puhi Kirinyuh 20 ton/ha+ 75% NK pupuk buatan ) dengan efektifitas sebesar 185,68 % pada tinggi tanaman, 181,98 % pada berat tongkol tanpa kelobot dan 163,01 % pada berat pipilan kering dibandingkan kontol dan per lakuan lainnya. Inkubasi kirinyuh selama dua minggu didalam tanah pada perlakuan A, B, C dan D dengan dosis 20 ton/Ha menunjukkan perubahan sifat kimia tanah Ultisol yaitu terjadi peningkatan hara N sekitar 0,10-0,11% dibandingkan tanah awal (kriteria rendah) menjadi kriteria sedang dan meningkatkan K-dd tanah dari kriteria rendah menjadi sedang yaitu dari 0,14 me/100 gram menjadi 0,24-0,25 me/100 gram tanah
TEKKELERDE BULUNAN KEÇE SECCADELER
Authors: BAYRAKTAROĞLU Suzan 
Published: January 2023

Seccade, kaynağını İslamiyet’ten alan ve üzerinde namaz kılmak amacıyla üretilen, özel işlevli yaygılara verilen addır. Günümüzde mevcut olan seccadelerin büyük çoğunluğu düğümlü halı, bir miktarı kilim ve çok az miktarı da keçeden yapılmışlardır.
Keçe seccadeler müzelerde az sayıda bulunmaktadırlar. Bunlar tekkelerde kullanılmış ve buralardan müzelere intikal etmişlerdir. Tarikat ehlinin giydikleri ve taşıdıkları kutsal emanetlerden olan keçe seccadelerin tekkelerde kullanılmasının sebebi, seccade ile postun birlikte kullanılması ve sembolik olarak taşıdığı anlamdır.
Sembolik anlamlarından dolayı tarikatlarda kullanılan keçe seccadeler tekkelerde veya tekke camilerinde karşımıza çıkarlar. Keçe seccadelerdeki mihrap motifi ve detayları, tarikatla ilgili bazı anlamlar taşımaktadır. Örneğin mihrap tepeliği bir çatıya benzetilerek tarikat çatısını, bu çatıdan sarkan kandillerden ortadaki büyük olan Pir’i, yanlardaki küçük olanlar ise halife ve şeyhi, altta yer alan çiçek motifi ise tarikatın müritlerini temsil etmektedir.
Araştırmanın materyalini; bazı vakıf müzeleri ile vakıf eserlerini sergileyen müzelerde ve bazı tekkelerde bulunan, 19. yüzyıla ait keçe seccadeler arasından seçilen örnekler oluşturmaktadır. Yöntem olarak tekke ve müzelerde bulunan keçe seccadeler taranmış, bunlar içerisinden kaliteli malzeme, işçilik ve ortak kompozisyon özelliklerine sahip olanlar seçilmiş ve değerlendirme yapılmıştır. Keçe seccadeler genel olarak doğal krem renkli yünden, tepme yoluyla yapılmışlardır. İnce keçe üzerine, işleme tekniğiyle desenler uygulanmıştır. Seccadenin ana motifi mihrap motifidir. Bazı örneklerde de mihrap motifinin tepe kısmında gerçekçi bir şekilde cami tasvirleri yer almaktadır. Tamamen bitkisel bir üslupla ve kırmızı, yeşil, kahverengi, mor ve mavi renkli iplerle desenler işlenmiştir. Bir başka grup seccade de, sadece sarı sim kullanılarak sarma tekniğinde desenler yapılmıştır. Bir başka keçe seccadede desenler sonradan işleme değil, keçenin yapımı esnasında renkli yün parçalarının desene göre yün zemine yerleştirilmesi ve birlikte tepilmesi ile yapılmıştır.
Milk Producers’ Awareness of Milk-Borne Zoonoses In Baghabarighat Milk Shed Areas of Bangladesh
Authors: Shanta Solama A , Aktaruzzaman Muhammad , Ahmed Md Siam , Hasan Md Razibul , Islam M Ariful 
Published: January 2023

The present study was undertaken to assess the farmers’ knowledge and awareness of milkborne zoonoses in Bhaghabarighat Milk Shed Areas of Bangladesh. A cross-sectional study was carried out in randomly selected 270 dairy farmers in Pabna and Sirajgonj district. A pretested structured questionnaire was used to collect information from respondents regarding different aspects of milk-borne zoonosis. Data were collected from farmers, with inclusion criteria of having at least 2 cows with farming experience of more than 6 months. The study showed that almost 80% of the farmers were unable to name any milk-borne zoonotic disease, whereas rest of the farmers had a little bit knowledge about milk-borne zoonoses those were relatively educated and experienced farmers. About 23% of the farmers had no knowledge of the fact that raw milk can be a potential source of disease transmission. The majority of the respondents (99%) did not receive any formal training about zoonotic diseases. Among the respondents’ awareness levels of milkborne zoonoses were 4.5%, 9.2%, 17.4%, 54.84% and 82.1% for brucellosis, anthrax, tuberculosis, mastitis and diarrhea, respectively. The behavioral practices of dairy farmers observed to increase the risk of milk-borne zoonoses transmission were: consumption of raw milk (13%), lack of cooling system (100%), no milk routine testing, and none farmers’ did medical check-up. 87% of the respondents preferred to use boiled milk. The farmers’ overall knowledge about milk-borne zoonoses was inadequate. In conclusion, awareness and training programs about milking hygiene and handling can improve disease control and reduce the public health risk of milk-borne zoonoses.
Vol. 9, No. 3, December 2022: 307-312
Kemampuan Menulis Resensi Siswa Kelas XI SMA Negeri 6 Kota Bengkulu
Authors: Mayangsari Indah , Ariesta Ria , Kurniawan Rio 
Published: January 2023

Mayangsari, Indah. 2021. Kemampuan Menulis Resensi Siswa Kelas XI SMA Negeri 6 Kota Bengkulu. Program Studi Pendidikan Bahasa Indonesia. Jurusan Bahasa dan Seni. Fakultas Keguruan dan Ilmu Pendidikan. Universitas Bengkulu. Pembimbing (I) Dr. Ria Ariesta, M.Pd. Pembimbing (II) Rio Kurniawan, M.Pd. Penelitian ini bertujuan untuk mendeskripsikan kemampuan menulis resensi siswa kelas XI SMA Negeri 6 Kota Bengkulu. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kuantitatif. Sampel penelitian berjumlah 35 siswa dari jumlah populasi. Teknik sampling yang diterapkan adalah sample random sampling . Pengumpulan data yang digunakan adalah teknik tes penugasan kepada siswa untuk menulis novel resensi Guru Halimah Wendra Ilyas. Hasil penelitian menunjukkan kemampuan menulis resensi siswa tergolong baik dengan perolehan nilai rata-rata sebesar 70,18. Pada aspek struktur tergolong baik dengan nilai rata-rata yang diperoleh 30,54, aspek penggunaan kalimat tergolong baik dengan nilai rata-rata 13,34, aspek pemilihan kata atau diksi tergolong baik dengan nilai rata-rata 13,37, penggunaan ejaan cukup dengan nilai rata-rata 12,92. Kata Kunci: Kemampuan, Menulis, Resensi, Novel Guru Halimah Karya Wendra Ilyas
Microbial control during the incubation of rainbow trout (Oncorhynchus mykiss) eggs exposed to humic acid
Authors: Chiasson Marcia , Kirk Michael , Huyben David 
Published: January 2023

IntroductionCultured fish species are increasingly exposed to fungi and bacteria in the rearing environment, often causing disease and mortality causing aquaculture producers to rely on the use of chemical therapeutants which may have negative consequences for both human and environmental health. This study investigated the effect of humic acid as a treatment to reduce fungal and bacterial infections to increase survival during the incubation of rainbow trout (Oncorhynchus mykiss) eggs.MethodsHumic acid, an aqueous extract of oxidized lignite was added to water entering both stacked tray and jar type incubators at a dosage rate of 5 mg/L from fertilization until hatching.ResultsThe water treatment eliminated observable fungus and significantly improved survival until hatching in the treated incubator trays (77.2%) compared to the untreated controls (55.5%) (p ≤ 0.001). Egg survival was not improved in the incubator jars. The humic acid reduced bacterial diversity, but only in the stacked tray incubators and altered bacterial composition of the water after 20 days of treatment.DiscussionThe treatment increased the bacterial abundance of Burkholderiales, positively associated with healthy fish eggs and decreased the abundance of Flavobacterium and Aeromonas, known fish pathogens. These findings support the topical treatment of humic acid as a potential alternative treatment to prevent fungal infections and reduce mortality during incubation of rainbow trout eggs.
Biomass-specific rates as key performance indicators: A nitrogen balancing method for biofilm-based electrochemical conversion
Authors: Winkelhorst Marijn , Cabau-Peinado Oriol , Straathof Adrie J.J. , Jourdin Ludovic 
Published: January 2023

Microbial electrochemical technologies (METs) employ microorganisms utilizing solid-state electrodes as either electron sink or electron source, such as in microbial electrosynthesis (MES). METs reaction rate is traditionally normalized to the electrode dimensions or to the electrolyte volume, but should also be normalized to biomass amount present in the system at any given time. In biofilm-based systems, a major challenge is to determine the biomass amount in a non-destructive manner, especially in systems operated in continuous mode and using 3D electrodes. We developed a simple method using a nitrogen balance and optical density to determine the amount of microorganisms in biofilm and in suspension at any given time. For four MES reactors converting CO2 to carboxylates, &gt;99% of the biomass was present as biofilm after 69 days of reactor operation. After a lag phase, the biomass-specific growth rate had increased to 0.12–0.16 days−1. After 100 days of operation, growth became insignificant. Biomass-specific production rates of carboxylates varied between 0.08–0.37 molC molX−1d−1. Using biomass-specific rates, one can more effectively assess the performance of MES, identify its limitations, and compare it to other fermentation technologies.
Novel resorbable bone wax containing β-TCP and starch microspheres for accelerating bone hemostasis and promoting regeneration
Authors: Duan Qiangqiang , Liu Huiling , Zheng Lixia , Cai Daozhang , Huang Guangxin , Liu Yu , Guo Rui 
Published: January 2023

Traditional non-resorbable bone wax has been used in clinical surgery for more than 100 years. However, residual bone wax has been proven to cause numerous complications. In this study, a novel resorbable bone wax was designed to overcome the disadvantages of traditional non-resorbable bone wax. Alkylene oxide copolymers were used as the main component of resorbable bone wax; additionally, β-tricalcium phosphate and starch microspheres were added to enhance bone regeneration and hemostatic ability. This novel resorbable bone wax has a high potential for clinical translation and is expected to be developed as a substitute for traditional bone wax.
Outdoor recreation and the private forest owner: Place attachment, social values, and public access
Authors: Johnsson Frida , Beery Thomas 
Published: January 2023

IntroductionThe Swedish National Forest Program emphasizes that the forest can be more multifunctional where the values created by human experiences of the forest, i.e., social values, can be used for tourism and outdoor recreation, leading to rural development and sustainable growth. To develop multifunctional forests in this respect, private forest owners' perspectives on development are critically important. For example, the place attachment of the private forest owners affects how they manage their forests. Therefore, it is crucial to consider private forest owners' perspectives when planning land use.MethodThe study area is a region in southwest Sweden (Hallandsås) designated as a national interest area for outdoor recreation. There is interest in expanding and developing nature-based tourism, including trail systems, based on the perception of the areas as having great outdoor recreation value. This article aims to present findings from a study that investigated the potential for outdoor recreation development in the forests of Hallandsås. A questionnaire was sent out to private forest owners, which contained questions about social values, perspectives on the Swedish right of public access, development of outdoor recreation, and place attachment.ResultsThe results showed that private forest owners considered health, well-being, and a good living environment the most important social values of their forested lands. The identity and cultural heritage value of private forest lands and the value of working on the land were the second and third most highly identified forest social values. Outdoor recreation was not identified as a top forest social value.DiscussionThe analysis identified seven key factors that must be considered with outdoor recreation development, given concerns and the importance of other forest social values. Careful consideration of these factors and their interactions can provide a path for outdoor recreation development that is respectful to people and places. This consideration is at the core of landscape protection and management as interpreted by the European Landscape Convention. Forest owners' social values are a critical part of landscape quality objectives, along with planning that links public aspirations with landscape character.
Electrical, structural, and autonomic atrial remodeling underlies atrial fibrillation in inflammatory atrial cardiomyopathy
Authors: Murakata Yoshiko , Yamagami Fumi , Murakoshi Nobuyuki , Xu DongZhu , Song Zhonghu , Li Siqi , Okabe Yuta , Aonuma Kazuhiro , Yuan ZiXun , Mori Haruka , Aonuma Kazutaka , Tajiri Kazuko , Ieda Masaki 
Published: January 2023

BackgroundThere is growing evidence indicating a close relationship between inflammation and atrial fibrillation (AF). Although underlying inflammatory atrial cardiomyopathy may contribute to the development of AF, the arrhythmogenic remodeling caused by atrial inflammation has not been elucidated in detail. Herein, we examined electrical, structural, and autonomic changes in the atria in a mouse model of autoimmune myocarditis.MethodsBALB/c mice were immunized with cardiac myosin peptide (MyHC-α614–629) conjugated with complete Freund’s adjuvant on days 0 and 7. Susceptibility to AF was assessed using right-atrial burst pacing.ResultsThe mice immunized with MyHC-α614–629 showed an inflammatory atrial cardiomyopathy phenotype, with enlarged atria; a high degree of inflammatory cell infiltration primarily consisting of CD4+ T cells, CD8+ T cells, Ly6GlowCD11b+ macrophages, and CD11c+ dendritic cells; and severe interstitial fibrosis with collagen deposition. These mice demonstrated significantly enhanced susceptibility to AF, as indicated by their increased AF induction rate and duration. In addition, the expression of potassium channels (Kcnh2, Kcnd3, and Kcnj2) and calcium handling-associated genes (Cacna1c, Camk2, Ryr2, and Atp2a2) was downregulated. Connexin 40 expression was significantly downregulated, leading to frequent lateralization to the inflamed atrium. Sympathetic and parasympathetic innervation and neurotrophin expression (nerve growth factor and brain-derived neurotrophic factor) were upregulated in the inflamed atria.ConclusionInflammatory atrial cardiomyopathy promotes susceptibility to AF via arrhythmogenic electrical, structural, and autonomic remodeling of the atria.
Risk factors from Framingham risk score for anthracyclines cardiotoxicity in breast cancer: A systematic review and meta-analysis
Authors: Jin Hao , Xu Jianfeng , Sui Zheng , Wang Lili 
Published: January 2023

BackgroundFramingham risk score (FRS) is an effective tool for evaluating the 10-year risk of cardiovascular diseases. However, the sensitivity of FRS for anthracycline-induced cardiotoxicity is unclear. This meta-analysis aims to evaluate the correlation between risk factors (hypertension, hyperlipidemia, diabetes, smoking, and obesity) in FRS and anthracycline-induced cardiotoxicity in breast cancer.MethodsWe searched PubMed, EMBASE, and Cochrane Library for studies published from inception to January 2022 which reported cardiotoxicity due to anthracycline. Cardiotoxicity defined as any cardiac events were used as the primary endpoint. A total of 33 studies involving 55,708 breast cancer patients treated with anthracyclines were included in this meta-analysis.ResultsAt least one risk factor was identified at baseline for the 55,708 breast cancer patients treated with anthracycline. Hypertension [I2 = 45%, Fixed, RR (95% CI) = 1.40 (1.22, 1.60), p &lt; 0.00001], hyperlipidemia [I2 = 0%, Fixed, RR (95% CI): 1.35 (1.12, 1.62), p = 0.002], diabetes [I2 = 0%, Fixed, RR (95% CI): 1.29 (1.05, 1.57), p = 0.01], and obesity [I2 = 0%, Fixed, RR (95% CI): 1.32 (1.05, 1.67), p = 0.02] were associated with increased risks of cardiac events. In addition, smoking was also associated with reduced left ventricular ejection fraction (LVEF) during anthracycline chemotherapy [I2 = 0%, Fixed, OR (95% CI): 1.91 (1.24, 2.95), p = 0.003] in studies that recorded only the odds ratio (OR).ConclusionHypertension, hyperlipidemia, diabetes, smoking, and obesity are associated with increased risks of anthracycline-induced cardiotoxicity. Therefore, corresponding measures should be used to manage cardiovascular risk factors in breast cancer during and after anthracycline treatment.