bluuebunny/crossref_metadata_2025_split huggingface dataset:
Influence of Corporate Governance Practices on Quality of Financial Reporting in the Nigerian Public Sector
Authors: Omimakinde John Akintayo , Adejuwon Joshua A 
Published: March 2023

Purpose: This study assessed the influence of corporate governance (CG) practices on quality of financial reporting (QFR) in public sector institutions in Nigeria.
Methodology: Descriptive research design and survey method was used to collect data from a total of two hundred and ten (210) senior level officers from finance and accounts, internal audit and senior management staffs from related departments of ten (10) public sector entities were sampled and selected using Multi-Stage sampling method. Relevant information was elicited from selected personnel using structured questionnaire. Data analysis involved descriptive and inferential statistics using Stata. In determining the relationship between corporate governance and quality financial reporting (QFR), some principles of good governance as listed by Organization of Economic Corporation and Development (OECD) were regressed against the characteristics of quality financial reporting as identify in the accounting framework.
Findings: It was discovered that some of the corporate governance principles like compliance with regulations, fairness, effective risk management, good internal auditing and ownership inclusiveness do positively and significantly influence quality of financial reporting. Characteristics like officer responsibility, openness and responsiveness shows weak influence. Gender and other demographic characteristics also have weak effect on QFR. Even the level of awareness of application of corporate governance principles to public sector is low and this affects compliance.
Recommendation: The study recommend creation of better awareness and compliance with CG principles will help to improve quality of financial reporting in the public sector.
IoT and AI Based Student’s Attendance Monitoring System to Mitigate the Dropout in Non-boarding Secondary Schools of Rwanda: A Case Study of Wisdom School Musanze
Authors: Munyaneza Midas Adolphe , Gasana James Madson , Uwimana Josephine , Shumbusho Jean Pierre , Nzayisenga Joselyne , Gafeza Gaspard , Niyonzima Martin 
Published: March 2023

Purpose: This project aimed to test an IoT and AI based system that monitor students from home to schools, during class hours and from school to home and notify parents and school administrators about the irregularity observed to their respective children.
Methodology: In this project, secondary data was used and was retrieved from the school’s record of Wisdom School Musanze located in Musanze District. The main data to consider were sex whether male or female. Another important data was orphanage,whether pupil is orphan or not orphan, and school fees payment by checking whether student paid school fees or had not paid. These mentioned data were taken randomly from senior one (S1) to senior six (S6) in academic year 2020-2021.
Findings: The system is equipped of a finger print sensor to register and verify students and staff attendance, a Passive Infrared (PIR) sensor to detect the presence of human to wake-up the device, a real time clock to synchronize each generated report with the local time. A web application is developed to allow students real-time monitoring for parents and school administrators and the system is be able to generate a daily, monthly and annually report.
Unique contribution to theory, practice and policy: Classification machine learning with decision-tree algorithm is used to analyze data and generate a model to evaluate the impact of monitoring attendance on preventing students to dropout. The generated model with accuracy of 91.4% shows that keeping students’ attendance at high percentage would reduce significantly the dropout rate in secondary schools of Rwanda.
Sensory-based motor processing in children with specific learning disabilities
Authors: Hussein Zeinab Ahmed , Abdel-Aty Shimaa Abdel-Rahim , Elmeniawey Gehan Hassan 
Published: March 2023

IntroductionChildren with learning disabilities not only experience difficulties in academic performance but also exhibit neurological risks of motor and sensory processing. Evaluation of such a group might help identify their deficits even before early adolescence. The study aimed to assess sensory and motor problems in children with different types of specific learning disabilities.MethodsA cross-sectional study was performed in students of 4<sup>th</sup>, 5<sup>th</sup>, and 6<sup>th</sup> grades in governmental schools, Cairo, Egypt. Overall, 200 children with poor scholastic achievement were screened with an intelligence quotient test (Raven’s Progressive Matrices). The learning disabilities were evaluated with the Fathi al-Zayyat battery. Then, the Quick Neurological Screening Test was used to indicate motor and sensory problems.ResultsA total of 50 out of 772 screened children were confirmed to have learning disabilities (dyscalculia: 29, dyslexia: 11, mixed: 10), which represented 6.47% of the sample. Neurological signs were positive in all children with specific learning disabilities, while 82% of them were below average.ConclusionsThe study revealed that 82% of children with specific learning disabilities at 4<sup>th</sup>, 5<sup>th</sup>, and 6<sup>th</sup> grades were below age with a moderate discrepancy in the development of sensory and motor processes. The finger-to-nose test, double simultaneous stimulation of hand and cheek test, stand-on-leg test, and tandem walk test are associated with the type of specific learning disabilities (dyscalculia, dyslexia, or mixed).
The Effect of Neutrophil/Lymphocyte Ratio Changes on Morbidity in the Perioperative Period of Neonates with Total Abnormal Pulmonary Venous Return Anomaly
Authors: Öztürk Dilek Yavuzcan , Tüzün Behzat 
Published: March 2023

Introduction: Total abnormal pulmonary venous return anomaly (TAPVD) is a congenital heart disease characterized by abnormal pulmonary venous drainage to the right atrium. The Neutrophil/Lymphocyte Ratio (NLR) is used to predict mortality and morbidity after congenital heart surgery. In this study, the effect of postoperative NLR changes on prolonged intensive care unit stay in newborns with TAPVD was searched.
Patients and Methods: The newborns with TAPVD who were followed up and operated on in the pediatric cardiac intensive care unit between May 1, 2020, and May 1, 2022, were included in the study. Hematological parameters and NLR changes were recorded before and after the operation (1st-2nd-3rd days). Long ICU duration (PCILOS, being in the longest 25 percent as duration) was accepted as morbidity. The effects of NLO changes on PCILOS were examined.
Results: Twenty-four patients were included in the study. The median age was 18 days (IQR 12 days-24 days) and the median weight was 3 kg (IQR= 2.8-3.2). Fifteen patients were male (63%). Median mechanical ventilator duration, intensive care unit stay, and hospital stay were 40 hours (IQR= 30-48 hours), seven days (IQR= 5-9), and 15 days (IQR= 12-18), respectively. PCILOS duration was determined as >9 days. Three patients (12.5%) died in the postoperative first 30 days. Preoperative NLR value> 1.9 and postoperative 3rd day NLR> 2.8 predicted PCILOS strongly.
Conclusion: High NLR values in the preoperative and early postoperative periods of neonates with total abnormal pulmonary venous return anomaly may be helpful to predict prolonged ICU stay.
Association Between Systemic ImmuneInflammation Index and Long-Term Mortality in Patients with Critical Limb-Threatening Ischemia Undergoing Endovascular Therapy Below the Knee
Authors: Avcı Yalçın , Duran Mustafa , Demir Ali Rıza , Demirci Gökhan , Taşbulak Ömer , Güler Arda , Yalçın Ahmet Arif , Atmaca Sezgin , Ertürk Mehmet 
Published: March 2023

Introduction: Endovascular interventions have been increasingly used for the treatment of patients suffering from below-the-knee (BTK) ischemic lesions. Yet, there is a paucity of data regarding long-term adverse events in patients with critical limb ischemia (CLI) undergoing endovascular revascularization for BTK lesions. Recently introduced systemic immune-inflammation index (SII) is a reliable indicator of poor outcomes in various cardiovascular conditions. Herein, we aimed to investigate the prognostic role of the SII on mortality in patients with CLI undergoing endovascular revascularization for BTK lesions.
Patients and Methods: The records of 112 patients with symptomatic CLI undergoing endovascular revascularization for BTK lesions between January 2015 and December 2019 were analyzed. Patients were divided into groups with low and high SII values based on an SII cut-off value derived from a ROC analysis. For each group, procedural details and follow-up outcomes were analyzed.
Results: The mean follow-up time was 40.3 ± 19.9 months. According to our data, patients with high SII values had higher rates of mortality compared to patients with low SII values (65.2% vs 30.3%, p< 0.001). To determine the SII cut-off value for predicting mortality, the ROC curve was drawn, and the best cut-off value was determined as 966 by using the Youden index, (AUC= 0.658, 95% CI= 0.556-0.760, p= 0.004). Cox multivariate regression analysis also identified the SII score as an independent predictor of mortality.
Conclusion: SII is an independent predictor of mortality, especially among patients with CLI who underwent endovascular revascularization for BTK lesions.
The Impact of Obesity and Patient-Reported Reasons on Patient Noncompliance with Compression Stockings
Authors: Özhan Abdulkerim , Baştopçu Murat , Kocaaslan Cemal , Bademci Mehmet Şenel , Öztekin Ahmet , Bayraktar Fatih Avni , Keser Betül Nur , Aydın Ebuzer 
Published: March 2023

Introduction: The aim of this study is to investigate the impact of obesity on patient compliance with elastic compression stockings and to reveal patient behavior-related and compression stockings-related factors for noncompliance.
Patients and Methods: Between July and August 2022, a total of 246 patients with chronic venous insufficiency were included in the study. The patients were divided into two groups, obese and non-obese patients (88 vs. 158 patients), and questioned for proper use of compression stockings and the patient-reported reasons for the non-compliance.
Results: The mean age was 49.0 ± 13.1, and the mean BMI was 28.6 ± 5.2. Only 51 patients (20.7%) out of 246 complied with stocking use. The mean number of days per week in which the compression stockings were properly used was 2.9 ± 1.7 in the study population. Patient compliance was higher in the non-obese group (12.5% vs. 25.3%, p= 0.017), and the number of days per week in which the compression stockings were worn properly was higher in the non-obese group (2.6 ± 1.3 vs. 3.1 ± 1.9, p= 0.032).
Conclusion: The compliance of our patients with elastic compression stockings was found to be as low as 20.7%. Compliance was lower in the group of obese patients. Obesity and diabetes mellitus were the only factors associated with noncompliance in univariate logistic regression analysis. Further studies are needed in larger patient populations to increase the rate of patient compliance.
Derivation of Reference Intervals for commonly tested Biochemical analytes from five major Cities of Nepal.
Authors: Mahato Ram Vinod , Sah Mithilesh , Mahato Madhab Lamsal , Dutta Anant Madhab 
Published: March 2023

Introduction:
Reference interval (RIs) is the range of values provided by laboratory scientists in a convenient and practical form to support clinician for diagnosis, treatment and monitoring of a disease. Clinical laboratories in Nepal uses RIs, provided in the kit inserts by the manufacturers or from the scientific literature, established for western/European population. It is well known that population across the globe differs physiologically, genetically; ethnically, food habits and diet which have great impact on the reference values. Thus, it is inappropriate to use RIs that is not derived for local population. This approach highlights for establishing reference values for Nepalese population using the IFCC-CRIDL guidelines published in (C28-A3).

Methods:
Reference individuals were selected from healthy volunteers according to the IFCC/C-RIDL protocol in (C28–A3). After exclusion of abnormal samples, a total of 555, age and sex matched apparently healthy subjects of 18-65 were enrolled in the study. Blood samples were collected, serum were separated and stored in well-sealed cryo vials and finally measured collectively in Beckman Coulter AU480, a fully automatic chemistry analyzer. The sources of variations and need for partitioning were analyzed by multiple regression analysis and two-level nested ANOVA respectively.

Results:
We adopted a threshold of SDR ≥ 0.4 for city wise partitioning. The SDRs for between-city differences (SDRcity) were calculated, which revealed that there is no significant differences for most of the analytes among the cities, except for K, LDH and CK. Total protein, DrkLvl, and Standing Position also shows association but not significant to derive separate RIs. Sex-related changes were typically noted by the criterion of either SDR or BR for UA, Cre, Fe, GGT, IgM, and Tf. From the result, city partitioning was required for 3 analytes, K, LDH, and Drklvl, in male and 4 analytes in TP, K, CK, Standing position in female.

Conclusions: The reference intervals for common biochemical parameters in five major cities were derived. Source of variation and need for partitioning of RI was calculated.
River incision, 10Be production and transport in a source-to-sink sediment system (Var catchment, SW Alps)
Authors: Petit Carole , Salles Tristan , Godard Vincent , Rolland Yann , Audin Laurence 
Published: March 2023

Abstract. Detrital 10Be from continental river sands or submarine sediments has been extensively used to determine the average long-term denudation rates of terrestrial catchments, based on the assumption that the rate of cosmogenic nuclide production by the interaction of source rocks with cosmic radiation balances out the loss of these nuclides by surface denudation. However, the 10Be signal recorded in sediments may be affected at the source by the response time of mountainous catchments to high-frequency forcings. In addition, transient sediment storage in piedmonts, alluvial plains and lakes or near the coast may also induce a difference between the erosive signal and its record in the sedimentary sink. Consequently, a significant part of the signal recorded in shallow-water sediments can be lost, as deep marine sediments may simultaneously record a signal coming from newly eroded source rocks along with one coming from the destabilization of previously deposited sediments. In this paper, we use the landscape evolution model Badlands to simulate erosion, deposition and detrital 10Be transfer from a source-to-sink sedimentary system (the Var River catchment, southern French Alps) over the last 100 kyr. We first compare model-based denudation rates with the ones that would be extracted from the 10Be record of local continental sediments (equivalent to river sands) and from sediments deposited offshore over time in order to examine if this record provides an accurate estimate of continental denudation rates. Then, we examine which conditions (precipitation rate, flexure, ice cover) satisfy published measured river incision rates and 10Be concentration in submarine sediments. Our results, based on the Var catchment cosmic ray exposure dating and modelling indicate that, while river sands do accurately estimate the average denudation rate of continental catchments, this is much less the case for deep submarine sediments. We find that deep-sea sediments have a different and often much smoother 10Be signature than continental ones and record a significant time lag with respect to imposed precipitation rate changes, representing the geomorphological response of the margin. A model which allows us to fit both measured 10Be concentration in marine sediments and river incision rates on land involves an increase in precipitation rates from 0.3 to 0.7 m yr−1 after 20 ka, suggesting more intense precipitation starting at the end of the Last Glacial Maximum.
A Contrastive Study on Indonesian and English Question Words
Authors: Putu Wijana I Dewa Putu Wijana 
Published: March 2023

Interrogative sentences constitute one of the most important modes of sentences in any world language. By this type of sentence, the language speakers can get information regarding everything they do not know, something they hesitate, or anything that the hearer wants to agree with. As such, this mode of sentence should be mastered by all language learners. However, like any other mode of sentences, interrogative sentences are also differently structured across languages, bringing serious difficulties for all second language learners. Moreover, languages do not belong to the same family group, like Indonesian, which belongs to the Austronesian family group, and English, which belongs to the Indo-German family group. Concerning this matter, this research paper will briefly describe the differences in the use of Indonesian question words apa, siapa, berapa, di mana, bagaimana,and kapan and its English contrast with what, who, how many/much, where and when. By contrasting Indonesian interrogative sentences containing apa, siapa, berapa, di mana, bagaimana, and kapan, and how they are expressed in English, it is found that not all these Indonesian question words can be directly and translated into what, who, how many/much, where and when. These differences will hopefully enhanche awareness of all language learners about the individualities or peculiarities owned by any language to ease their learning processes.
Some membership functions via neighborhood systems: application to a rough set decision making
Authors: El Atik Abd El Fattah , Zedan Ahmed 
Published: March 2023

The neighborhood structure can represent information or knowledge about relationships between a universe's object. In other words, such elements or objects are somewhat similar to that element in an element's neighborhood. Pawlak presented the idea of rough sets as useful tools for learning computer science and information systems. Neighborhood structures used this principle to be generalized and studied. This paper uses a neighborhood method to solve several rough set theory problems. By using a neighborhood of objects in the information system and illustrative examples to apply it, we introduce some new definitions of attributes, membership function and accuracy measurement. A decision making of our method gives an accurate decision and helps with decision correlation to calculate the accuracy of each attribute that builds an approach to decision making.
Panorama das pesquisas brasileiras da área de Ciência da Informação sobre revisão por pares aberta
Authors: Maia Francisca Clotilde De Andrade , Nunes Jefferson Veras , Farias Maria Giovanna Guedes 
Published: March 2023

Introdução: Visa apresentar um panorama sobre os estudos científicos brasileiros no âmbito da Ciência da Informação, que abordam o modelo de revisão por pares aberta. Método: Trata-se de uma pesquisa de abordagem quanti-qualitativa, do tipo bibliográfica e de natureza exploratória. O levantamento bibliográfico seguiu os pressupostos de uma revisão de estado da arte e foi realizado nas seguintes fontes de informação: Base de Dados Referenciais de Artigos de Periódicos em Ciência da Informação (Brapci), Google Acadêmico, OasisBR e Biblioteca Digital de Teses e Dissertações (BDTD). Definiu-se os termos “revisão por pares aberta” e “avaliação por pares aberta” e um recorte temporal entre 2011-2021. A busca recuperou vinte resultados, e após a filtragem, para que os trabalhos atendessem ao critério estabelecido, (serem de autores brasileiros da área de Ciência da Informação), a amostra resultou em onze produções. A análise ocorreu em duas etapas, a primeira de dados descritivos dos trabalhos, e a segunda segue os pressupostos da análise de conteúdo de Bardin com o estabelecimento de categorias para investigar as discussões propostas dessas produções. Resultados: Constatou-se a existência de um grupo de pesquisadores brasileiros que se dedica a desenvolver estudos sobre a revisão por pares aberta no âmbito da Ciência da Informação. Conclusão: Destarte, em razão do número reduzido de trabalhos recuperados e analisados neste estudo, reitera-se a relevância de se desenvolver mais pesquisas sobre o assunto, com vistas a consolidar a temática no escopo da área, contribuindo sobremaneira com os estudos da comunicação científica, e, por conseguinte, com o desenvolvimento da ciência e da sociedade.
Should Algorithms that Predict Recidivism Have Access to Race?
Authors: Purves Duncan , Davis Jeremy 
Published: March 2023

AbstractRecent studies have shown that recidivism scoring algorithms like COMPAS have significant racial bias: Black defendants are roughly twice as likely as white defendants to be mistakenly classified as medium- or high-risk. This has led some to call for abolishing COMPAS. But many others have argued that algorithms should instead be given access to a defendant's race, which, perhaps counterintuitively, is likely to improve outcomes. This approach can involve either establishing race-sensitive risk thresholds, or distinct racial ‘tracks’. Is there a moral difference between these two approaches? We first consider Deborah Hellman's view that the use of distinct racial tracks (but not distinct thresholds) does not constitute disparate treatment since the effects on individuals are indirect and does not rely on a racial generalization. We argue that this is mistaken: the use of different racial tracks seems both to have direct effects on and to rely on a racial generalization. We then offer an alternative understanding of the distinction between these two approaches—namely, that the use of different cut points is to the counterfactual comparative disadvantage, ex ante, of all white defendants, while the use of different racial tracks can in principle be to the advantage of all groups, though some defendants in both groups will fare worse. Does this mean that the use of cut points is impermissible? Ultimately, we argue, while there are reasons to be skeptical of the use of distinct cut points, it is an open question whether these reasons suffice to make a difference to their moral permissibility.
Preface: 2022 International Conference on Business Management, Marketing and Foreign Trade (BMMFT 2022)
Authors: Timothy Anastasia , Zhao Gang 
Published: March 2023

The 2022 International Conference on Business Management, Marketing and Foreign Trade (BMMFT 2022) has been held during November 26-27, 2022 in Frankfurt, Germany. Taking into account the COVID-19 pandemic, this conference was held in person and virtually because of agencies around the world are now issuing restrictions on travel, gatherings, and meetings in an effort to limit and slow the spread of this pandemic. The health and safety of our participants and members of our research community is of top priority to the organizing committee. Therefore, the BMMFT 2022 conference was held via hybrid format.
BMMFT 2022 aims to gather leading business management, marketing and foreign trade, exchange and share their experience and research results in all aspects of business management. It also provides an excellent interdisciplinary platform for researchers, practitioners and educators to show and discuss the latest trends and concerns in the fields of economics, business and marketing management, as well as the practical challenges encountered and solutions adopted.
BMMFT has been an active platform which provides participants to establish business or research relationships and to find the partners for future collaboration. We look forward to seeing you again next year.
The Committees of BMMFT
Frankfurt, Germany