bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengejawantahan Teori Psikoanalitik pada Etika Bisnis
Authors: Shabrina Rahutami Nur Amalia  
Published: April 2023

The Embodiment of Psychoanalytic Theory in Business Ethics
This article aims to review how the manifestation of psychoanalytic theory in explaining unethical behavior in business organizations is demonstrated through an approach to stakeholder theory. The research method uses literature study. This literature study involves secondary data sources, such as books, journals, previous research articles, mass media, and electronic media. Ten needs of human neurosis according to the psychoanalytic theory of Karen Horney, then classified into five managerial styles formulated by Kats de Vries (1984). Five managerial styles in the company's operations must find stakeholder problems which according to stakeholder theory consist of three main problems. Three major problems with stakeholder theory ultimately lead to five ethical failures. Previous research on fraud has always referred to Sigmund Freud's psychoanalytic theory which is the conscious side of humans. However, by following the path of Karen Horney's psychoanalytic theory that carries the human subconscious side, the understanding of fraud becomes different by considering the needs of human neurosis. This study examines the failure of business ethics from the side of the human subconscious (neurosis).
Pengejawantahan Teori Psikoanalitik Pada Etika Bisnis
Artikel ini bertujuan untuk meninjau bagaimana manifestasi teori psikoanalitik dalam menjelaskan perilaku tidak etis dalam organisasi bisnis ditunjukkan melalui pendekatan teori pemangku kepentingan. Metode penelitian menggunakan studi literatur. Studi literatur ini melibatkan sumber data sekunder, seperti buku, jurnal, artikel penelitian terdahulu, media massa, dan media elektronik. Sepuluh kebutuhan neurosis manusia menurut teori psikoanalitik Karen Horney, kemudian diklasifikasikan ke dalam lima gaya manajerial yang dirumuskan oleh Kats de Vries (1984). Lima gaya manajerial dalam operasi perusahaan harus menemukan masalah pemangku kepentingan yang menurut teori pemangku kepentingan terdiri dari tiga masalah utama. Tiga masalah utama dengan teori pemangku kepentingan pada akhirnya menyebabkan lima kegagalan etis. Penelitian sebelumnya tentang penipuan selalu mengacu pada teori psikoanalitik Sigmund Freud yang merupakan sisi sadar manusia. Namun, dengan mengikuti jalan teori psikoanalitik Karen Horney yang mengusung sisi bawah sadar manusia, pemahaman tentang penipuan menjadi berbeda dengan mempertimbangkan kebutuhan neurosis manusia. Studi ini mengkaji kegagalan etika bisnis dari sisi alam bawah sadar manusia (neurosis).
Penerapan Perpajakan pada Status Badan Hukum Badan Usaha Milik Desa
Authors: Nugrahaningsih Putri , Arista Denty , Rahmawati Labbaika Dwi Ayu , Setyaningsih Titik 
Published: April 2023

Application of Taxation to Legal Entity Status of Village-Owned Enterprises
Purpose: The article explores information and problems in the application of taxation on the legal status of Village-Owned Enterprises.
Method: Descriptive qualitative method.
Results: The first is BUMDes has been registered with corporate taxpayers and has PPh objects chapter 4 number 2 which include rental of buildings and land which are classified as subject to final tax. Second, tax recording and reporting is still simple, accounting systems are not yet integrated, tax calculations still do not match regulations.
Novelty: This article has exerted efforts to test the position of BUMDes as a legal entity and to analyze the extent of tax implementation.
Contribution: The implementation of BUMDes administration and tax reporting is achieved according to regulatory principles.

Penerapan Perpajakan pada Status Badan Hukum Badan Usaha Milik Desa
Tujuan: Artikel ini bertujuan menggali informasi dan permasalahan dalam implementasi perpajakan pada status badan hukum BUMDes.
Metode: Metode deskriptif kualitatif.
Hasil: Pertama, BUMDes sudah terdaftar WP Badan dan memiliki objek PPh pasal 4 (2) yang meliputi persewaan bangunan dan tanah yang tergolong dikenakan pajak final. Kedua, pencatatan dan pelaporan perpajakan masih sederhana, sistem akuntansi belum terintegrasi, perhitungan pajak masih tidak sesuai ketentuan.
Kebaruan: Penelitian ini telah berupaya mengupas tuntas kedudukan BUMDes sebagai badan hukum serta menganalisis sejauh mana implementasi perpajakannya.
Kontribusi: Implementasi administrasi BUMDes dan tercapai pelaporan perpajakan yang sesuai kaidah peraturan.
Karakteristik Perusahaan dan Tax Avoidance: Studi pada Industri Perbankan Asia Tenggara
Authors: Nindya Alifia Ain , Supriyati  , Murdiawati Dewi , Prananjaya Kadek Pranetha 
Published: April 2023

Corporate Caracteristics and Tax Avoidance: a Sudy of Banking Industry in South East Asia
Purpose: The purpose of this research is to examine the characteristics of the company on tax avoidance. The trend of sub-optimal profits and demands for financial performance in the banking sector support tax avoidance as an alternative choice in banking strategy.
Method: This study uses regression testing with a sample of 152 industrial data in Southeast Asia.
Results: The results show that profitability and capital intensity have an effect on tax avoidance.
Novelty: The novelty in this research lies in the measurement of financial performance where the banking industry has measurements that are different from other industrial sectors.
Contributions: The contribution of research to the world of banking is that it is hoped that optimal earnings management policies will emerge in ensuring the sustainability of public funds.

Karakteristik Perusahaan dan Tax Avoidance: Studi pada Industri Perbankan Asia Tenggara
Tujuan: Tujuan dari penelitian ini adalah untuk mengkaji karakteristik perusahaan dalam penghindaran pajak. Kecenderungan keuntungan yang belum optimal dan tuntutan kinerja keuangan di sektor perbankan mendukung penghindaran pajak sebagai pilihan alternatif dalam strategi perbankan.
Metode: Penelitian ini menggunakan uji regresi dengan sampel 152 data industri di Asia Tenggara.
Hasil: Hasil penelitian menunjukkan bahwa profitabilitas dan intensitas modal berpengaruh terhadap penghindaran pajak.
Kebaruan: Kebaruan dalam penelitian ini terletak pada pengukuran kinerja keuangan dimana industri perbankan memiliki ukuran yang berbeda dengan sektor industri lainnya.
Kontribusi: Kontribusi penelitian kepada dunia perbankan diharapkan akan muncul kebijakan manajemen laba yang optimal dalam menjamin kesinambungan dana masyarakat.
UK Reference Intervals for Parathyroid Hormone Using Abbott Methods
Authors: Mirzazadeh Mehdi , Webster Craig , Weerasinghe Gayani , Morris Thomas , James Tim , Shine Brian 
Published: April 2023

Background: Diagnosis of hyperparathyroidism requires measurement of parathyroid hormone (PTH) in the context of the plasma calcium and other factors, such as vitamin D status and renal function. Accurate classification depends upon an appropriate population reference interval. We examined local population plasma PTH reference intervals at four different UK sites using a common platform.Methods: Plasma PTH results were extracted from laboratory information systems at four different UK sites, all using the Abbott Architect i2000 method. We included only people with normal adjusted serum calcium, magnesium, vitamin D, and renal function. Following outlier rejection lower and upper reference limits were derived.Results: An overall reference interval for plasma PTH of 3.0–13.7 pmol/L was observed using a non-parametric approach compared to 2.9–14.1 pmol/L using a parametric approach, notably higher than the manufacturer’s representative range of 1.6–7.2 pmol/L. We also noted statistically significant differences (p &lt; 0.00001) between some sites with upper limits ranging from 11.5 to 15.8 pmol/L which may be due to different population characteristics of each group.Conclusion: Locally derived reference intervals may be beneficial for UK populations and revised upper thresholds are necessary when using the Abbott PTH method to avoid inappropriate classification of patients as having hyperparathyroidism.
Central extracorporeal circulatory life support (cECLS) in selected patients with critical cardiogenic shock
Authors: Schmack Leonie , Schmack Bastian , Papathanasiou Maria , Al-Rashid Fadi , Weymann Alexander , Pizanis Nikolaus , Kamler Markus , Ruhparwar Arjang , Rassaf Tienush , Luedike Peter 
Published: April 2023

BackgroundPercutaneous extracorporeal life support (pECLS) is increasingly applied in cardiogenic shock (CS) despite a lack of evidence from randomized trials. The in-hospital mortality rate of pECLS still reaches up to 60%, while vascular access site complications remain a shortcoming. Surgical approaches with central cannulation for ECLS (cELCS) have emerged as a bail-out option. To date, no systematic approach exists that allows a definition of inclusion or exclusion criteria for cECLS.Methods and resultsThis single-center, retrospective, case-control study includes all patients fulfilling criteria for CS at the West German Heart and Vascular Center Essen/Germany between 2015 and 2020 who underwent cECLS (n = 58), excluding post-cardiotomy patients. Seventeen patients received cECLS (29.3%) as a first-line treatment strategy and 41 patients as a second-line strategy (70.7%). The main complications leading to the use of cECLS as a second-line strategy were limb ischemia (32.8%) and ongoing insufficient hemodynamic support (27.6%). The first-line cECLS cohort showed a 30-day mortality rate of 53.3% that was constant during follow-up. The 30-day mortality rate of secondary cECLS candidates was 69.8% and the rate at 3 and 6 months was 79.1%. Younger patients (&lt;55 years) were more likely to exhibit survival benefit with cECLS (p = 0.043).ConclusionSurgical cECLS in CS is a feasible therapy for highly selected patients with hemodynamic instability, vascular complications, or peripheral access site limitations as complementary strategy in experienced centers.
Skill components of higher education in the era of sustainable development: an analytical study among university students in Qatar
Authors: Alshawi Ali A. Hadi , Ali Abdel-Samad M. , Raïq Hicham 
Published: April 2023

IntroductionThe present study investigates the status of education for sustainable development (ESD) as an approach applied to higher education. This study proposes cognitive, behavioral, and socio-emotional learning as the three dimensions of ESD. It examines the extent to which the current curriculum and educational structures applied by Qatar University (QU) contribute to sustainable development (SD) skills in students' attitudes.MethodsData from 319 students were collected. Factor analysis was performed to regroup skill items within the consistent dimensions of 16 core skills. A multivariate logistic regression analysis was performed to examine the relationship between core skills and the five SD skills.FindingsFive logistic regression models were investigated. Model 1 found two predictors that only increase the odds of innovative thinking skills. Model 2 detected five predictors that increase the odds of critical thinking skills. Model 3 defined three predictors that increase the odds of resolving problem skills. Model 4 mentioned four predictors that increase the odds of communication/coordination skills. Model 5 showed two predictors that increase the odds of decision-making skills.Research implicationsThis study introduces new core skills that have been reclassified based on students' real-world experiences. Such findings may help target specific skills and bring significant changes in higher education outcomes.
Association of circulating omentin level and metabolic-associated fatty liver disease: a systematic review and meta-analysis
Authors: Zhang Qin , Chen Shuaihang , Ke Yani , Li Qicong , Shen Chenglu , Ruan Yuting , Wu Kaihan , Hu Jie , Liu Shan 
Published: April 2023

BackgroundMetabolic-associated fatty liver disease (MAFLD) is closely associated with omentin, a novel adipokine that plays a vital role in metabolic balance. The literature about the relationship between circulating omentin and MAFLD is conflicting. Therefore, this meta-analysis evaluated circulating omentin levels in patients with MAFLD compared with healthy controls to explore the role of omentin in MAFLD.MethodsThe literature search was performed up to April 8, 2022, using PubMed, Cochrane Library, EMBASE, CNKI, Wanfang, CBM, Clinical Trials Database and Grey Literature Database. This meta-analysis pooled the statistics in Stata and presented the overall results using the standardized mean difference (SMD) and 95% confidence interval (CI).ResultsTwelve studies with 1624 individuals (927 cases and 697 controls) were included, and all of them were case-control studies. In addition, ten of twelve included studies were conducted on Asian participants. Patients with MAFLD had significantly lower circulating omentin levels than healthy controls (SMD=-0.950 [-1.724, -0.177], P=0.016). Subgroup analysis and meta-regression demonstrated that fasting blood glucose (FBG) might be the source of heterogeneity and was inversely associated with omentin levels (coefficient=-0.538, P=0.009). No significant publication bias existed (P&gt;0.05), and outcomes were robust in the sensitivity analysis.ConclusionLower circulating omentin levels were associated with MAFLD, and FBG might be the source of heterogeneity. Since Asian studies accounted for a significant portion of the meta-analysis, the conclusion might be more applicable to the Asian population. By investigating the relationship between omentin and MAFLD, this meta-analysis laid the foundation for the development of diagnostic biomarkers and treatment targets.Systematic review registrationhttps://www.crd.york.ac.uk/prospero/, identifier CRD42022316369.
Four novel variants identified in primary hyperoxaluria and genotypic and phenotypic analysis in 21 Chinese patients
Authors: Xin Qing , Dong Yameng , Guo Wencong , Zhao Xiangzhong , Liu Zhiying , Shi Xiaomeng , Lang Yanhua , Shao Leping 
Published: April 2023

Background: Primary hyperoxaluria (PH) is a rare genetic disorder characterized by excessive accumulation of oxalate in plasma and urine, resulting in various phenotypes due to allelic and clinical heterogeneity. This study aimed to analyze the genotype of 21 Chinese patients with primary hyperoxaluria (PH) and explore their correlations between genotype and phenotype.Methods: Combined with clinical phenotypic and genetic analysis, we identified 21 PH patients from highly suspected Chinese patients. The clinical, biochemical, and genetic data of the 21 patients were subsequently reviewed.Results: We reported 21 cases of PH in China, including 12 cases of PH1, 3 cases of PH2 and 6 cases of PH3, and identified 2 novel variants (c.632T &gt; G and c.823_824del) in AGXT gene and 2 novel variants (c.258_272del and c.866-34_866-8del) in GRHPR gene, respectively. A possible PH3 hotspot variant c.769T &gt; G was identified for the first time. In addition, patients with PH1 showed higher levels of creatinine and lower eGFR than those with PH2 and PH3. In PH1, patients with severe variants in both alleles had significantly higher creatinine and lower eGFR than other patients. Delayed diagnosis still existed in some late-onset patients. Of all cases, 6 had reached to end-stage kidney disease (ESKD) at diagnosis with systemic oxalosis. Five patients were on dialysis and three had undergone kidney or liver transplants. Notably, four patients showed a favorable therapeutic response to vitamin B6, and c.823_824dup and c.145A &gt; C may be identified as potentially vitamin B6-sensitive genotypes.Conclusion: In brief, our study identified 4 novel variants and extended the variant spectrum of PH in the Chinese population. The clinical phenotype was characterized by large heterogeneity, which may be determined by genotype and a variety of other factors. We first reported two variants that may be sensitive to vitamin B6 therapy in Chinese population, providing valuable references for clinical treatment. In addition, early screening and prognosis of PH should be given more attention. We propose to establish a large-scale registration system for rare genetic diseases in China and call for more attention on rare kidney genetic diseases.
RNA methylation pattern and immune microenvironment characteristics mediated by m6A regulator in ischemic stroke
Authors: Jia Kejuan , Xia Wenbo , Su Qian , Yang Shiqi , Zhang Yanli , Ni Xunran , Su Zhiqiang , Meng Delong 
Published: April 2023

Background: Ischemic stroke (IS) is a highly heterogeneous disease. Recent studies have shown that epigenetic variables affect the immune response. However, only a few studies have examined the relationship between IS and m6A immunoregulation. Therefore, we aim to explore the methylation of RNA mediated by m6A regulatory factor and the immune microenvironment characteristics of IS.Methods: Differentially expressed m6A regulators were detected in IS microarray datasets GSE22255 and GSE58294. We used a series of machine learning algorithms to identify key IS-related m6A regulators and validated them on blood samples of IS patients, oxygen-glucose deprivation/reoxygenation (OGD/R) microglia and GSE198710 independent data sets. Different m6A modification modes were determined and the patients were classified. In addition, we systematically associate these modification patterns with the characteristics of immune microenvironment, including infiltrating immune cells, immune function genes and immune response genes. Then we developed a model of m6A score to quantify the m6A modification in IS samples.Results: Through the analysis of the differences between the control group and IS patients, METTL16, LRPPRC, and RBM15 showed strong diagnostic significance in three independent data sets. In addition, qRT-PCR and Western blotting also confirmed that the expression of METTL16 and LRPPRC was downregulated and the expression of RBM15 was upregulated after ischemia. Two m6A modification modes and two m6A gene modification modes were also identified. m6A gene cluster A (high m6A value group) was positively correlated with acquired immunity, while m6A gene cluster B (low m6A value group) was positively correlated with innate immunity. Similarly, five immune-related hub genes were significantly associated with m6Acore (CD28, IFNG, LTF, LCN2, and MMP9).Conclusion: The modification of m6A is closely related to the immune microenvironment. The evaluation of individual m6A modification pattern may be helpful for future immunomodulatory therapy of anti-ischemic response.
Prognostic value of programmed cell death ligand 1 expression in patients with intrahepatic cholangiocarcinoma: a meta-analysis
Authors: Xian Feng , Ren Dacheng , Bie Jun , Xu Guohui 
Published: April 2023

BackgroundProgrammed cell death ligand 1 (PD-L1) is highly expressed in intrahepatic cholangiocarcinoma (ICC) tissues. But there is still a dispute over the prognostic value of PD-L1 in patients with ICC. This study aimed to evaluate the prognostic value of PD-L1 expression in patients with ICC.MethodsWe performed a meta-analysis based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses Guidelines. We searched the literature from PubMed, Embase, Web of Science, and the Cochrane Library up to December 5, 2022. Hazard ratios (HR) and their 95% confidence intervals (95% CI) were calculated to analyze the overall survival (OS), recurrence-free survival (RFS), and time to relapse. The quality of the studies was assessed using the Newcastle-Ottawa scale. Publication bias was assessed using a funnel plot and Egger’s test.ResultsTen trials with 1944 cases were included in this meta-analysis. The results showed that the low-PD-L1 group had a statistically significant advantage in OS (HR, 1.57; 95% CI, 1.38–1.79, P &lt;0.00001), RFS (HR, 1.62; 95% CI, 1.34–1.97, P &lt;0.00001), and time to relapse (HR, 1.60; 95% CI, 1.25–2.05, P = 0.0002) compared with the high-PD-L1 group. High programmed cell death (PD1)levels, on the other hand, were correlated with poorer OS (HR, 1.96; 95% CI, 1.43–2.70; P &lt;0.0001) and RFS (HR, 1.87; 95% CI, 1.21–2.91; P = 0.005). Multivariate analysis showed that PD-L1 could act as an independent predictor for OS (HR, 1.48; 95% CI, 1.14–1.91; P = 0.003) and RFS (HR, 1.74; 95% CI, 1.22–2.47; P = 0.002), and PD1 acted as an independent predictor for OS (HR, 1.66; 95% CI, 1.15–2.38; P = 0.006).ConclusionThis meta-analysis demonstrated that high PD-L1/PD1 expression is associated with poor survival in ICC. PD-L1/PD1 may be a valuable prognostic and predictive biomarker and potential therapeutic target in ICC.Systematic review registrationhttps://www.crd.york.ac.uk/PROSPERO/, identifier CRD42022380093.
Identification of core cuprotosis-correlated biomarkers in abdominal aortic aneurysm immune microenvironment based on bioinformatics
Authors: Hu Jiateng , Xue Song , Xu Zhijue , Wu Zhaoyu , Xu Xintong , Wang Xin , Liu Guang , Lu Xinwu , Li Bo , Liu Xiaobing 
Published: April 2023

BackgroundThe occurrence of abdominal aortic aneurysms (AAAs) is related to the disorder of immune microenvironment. Cuprotosis was reported to influence the immune microenvironment. The objective of this study is to identify cuprotosis-related genes involved in the pathogenesis and progression of AAA.MethodsDifferentially expressed lncRNAs (DElncRNAs) and mRNAs (DEmRNAs) in mouse were identified following AAA through high-throughput RNA sequencing. The enrichment analyses of pathway were selected through Gene Ontology (GO), Kyoto Encyclopedia of Genes and Genomes (KEGG). The validation of cuprotosis-related genes was conducted through immunofluorescence and western blot analyses.ResultsTotally, 27616 lncRNAs and 2189 mRNAs were observed to be differentially expressed (|Fold Change| ≥ 2 and q&lt; 0.05) after AAA, including 10424 up-regulated and 17192 down-regulated lncRNAs, 1904 up-regulated and 285 down-regulated mRNAs. Gene ontology and KEGG pathway analysis showed that the DElncRNAs and DEmRNAs were implicated in many different biological processes and pathways. Furthermore, Cuprotosis-related genes (NLRP3, FDX1) were upregulated in the AAA samples compared with the normal one.ConclusionCuprotosis-related genes (NLRP3,FDX1) involved in AAA immune environment might be critical for providing new insight into identification of potential targets for AAA therapy.