bluuebunny/crossref_metadata_2025_split huggingface dataset:
Aproximación a la semántica contable
Authors: Ordónez Noreña Sergio Luis , Perdomo Mejía Luis Enrique , Soto Murillo Germán Augusto 
Published: January 2023

este documento intenta una aproximación a la relación entre semántica y contabilidad. Caracteriza las nociones de signo y símbolo en Peirce, Morris y Cassirer, y la noción de semánticaen Morris. Presenta la revisión bibliográfica sobre la relación semántica y contabilidad. Se apoya en la propuesta de formalización de la partida doble presentada por Balzer y Mattessich para esbozar una delimitación de lo denotado por la contabilidad. El trabajo constituye un intento de clarificacióny precisión conceptual sobre lo que desde la estructura de representación de la contabilidad, puede significarse. La denotación semántica de la contabilidad aplica para cada objeto susceptible de representación. La contabilidad no involucra desde su estructura de representación contablesignificados distintos al monetario. Objetos materiales, culturales, ambientales y humanos son denotados por la semántica contable de acuerdo al símbolo precio.
Variables contingentes en la implementación de un sistema de costos: Estudio de caso empresa de televisión pública
Authors: Osorio Agudelo Jair Albeiro , Agudelo Hernández Didier Mauricio , Pineda Orrego Walter Alberto , Alzate Castro Wilmar Alexander 
Published: January 2023

El presente trabajo permite determinar las variables contingentes de mayor impacto en la implementación exitosa de un sistema de costos orientado a la toma de decisiones. El proyecto se desarrolló con base en la metodología de estudio de caso en una empresa representativa del sector del servicio de televisión pública en Colombia. La exploración a profundidad permitió observar muy de cerca tres momentos que tuvo la empresa para llegar a un sistema de costos funcional, diferenciando información objetiva y dando visibilidad para la toma de decisiones. De esta forma se da un paso significativo en el proyecto de investigación que considera varios estudios de caso y una exploración a menor profundidad de una gran cantidad de empresas, para buscar mejoras a los sistemas de costos actuales.
Los costos ambientales en la sostenibilidad empresarial. Propuesta para su valoración y revelación contable
Authors: Becerra Salazar Wilmar Leandro , Hincapié Montoya David 
Published: January 2023

El deterioro de la calidad ambiental es un asunto de orden global que cada día adquiere mayor trascendencia a nivel político y empresarial. Bajo esta lógica, muchas empresas han demostrado interés por impulsar conductas enmarcadas en el concepto de sostenibilidad y la presentación de resultados ambientales como un componente adicional a su información financiera. Sin embargo, tras analizar hechos reales, se evidencia que no hay un reconocimiento objetivo del costo total de los impactos ambientales asociados al consumo de recursos por parte de las empresas. Una situación que obedece en parte al desconocimiento de metodologías para su valoración y a la ausencia de políticas estatales que regulen e incentiven su internalización y reconocimiento contable. Es por ello, que a partir de un estudio elaborado con la colaboración de tres entidades representativas del sector energético (EPM, ISAGEN, ISA), se pone en evidencia la postura empresarial respecto a la valoración, reconocimiento y representación de los costos ambientales en los informes financieros y contables de las compañías. Se expone la trascendencia histórica del tema a nivel mundial, las metodologías existentes para valorar este tipo de costos, su forma de cálculo, ventajas y algunas precisiones necesarias para incentivar su revelación en la contabilidad.
Causes, risk factors and complications of dental implant failure
Authors: S. Alfaer Ali , F. Aljabr Renad , A. Alharthi Wejdan , A. Alhazzani Hisham , Owaywid Abdullah N. Bin , H. Alwadai Adel , M. Alnaiem Nahaia , E. Almalki Hussam , A. Alqahtani Abdulaziz , A. Mobaraky Abdulrahman , M. Alasmari Amjad 
Published: January 2023

Osseointegration, which refers to the direct attachment of dental implants (DIs) to the neighboring host bone, is a great predictor of the therapeutic efficacy of DIs. The factors that determine whether DIs are successful have been evolving over time. Presently, these factors comprise the lack of mobility at the beginning of the prosthetic stage. DIs have a high chance of success; however, they occasionally fail. The failure of properly implanted DIs has been attributed to inappropriate patient identification; inadequate dental hygiene associated with microbial plaque buildup. The three most significant factors that lead to early implant failure appear to be a paucity of basic stability, surgical injury, and infection. Due to disruption of the basic bone recovery process, initial symptoms of infection may portend a far more serious outcome than if similar issues arise later. It appears that peri-implantitis and occlusal overloading are the main causes of late failure. Among the predisposing variables for implant problems and failure include poor prosthesis fabrication and subpar implant design.
Implementasi Undang-Undang Nomor 35 Tahun 2009 tentang Narkotika Perspektif Maqashid Al-Syariah
Authors: Riduwansah Riduwansah , Nilawati Nilawati , Hamidah Hamidah , Ramadhan Bachori 
Published: January 2023

Penelitian ini bertujuan untuk menganalisis peran dan tinjauan hukum pidana Islam terhadap masyarakat dalam mencegah peredaran narkotika di kelurahan 14 Ulu Seberang Ulu II Kota Palembang. Metode penelitian yang digunakan adalah deskriptif kualitatif. Hasil penelitian menunjukkan bahwa peran masyarakat dalam mencegah dan memberantas narkotika dan prekursor narkotika belum berjalan optimal disebabkan adanya hambatan yaitu minimnya pengetahuan masyarakat dalam mencegah narkotika, kurang adanya sosialisasi kepada masyarakat dari pihak BNN dan aparat yang menangani narkotika. Kemudian implementasi Undang-Undang Nomor 35 Tahun 2009 tentang Peran Masyarakat dalam Mencegah Peredaran Narkotika Pasal 105 sudah sesuai dengan tujuan hukum pidana Islam yang ada dalam kajian maqashid al-syariyah.
Etnofarmakologi dalam Tradisi Pengobatan Islam: Perubahan dan Keberlanjutan Peradaban
Authors: Suarni Ertati , Rusli Ris'an , Wulandari Rina Dwi 
Published: January 2023

Penelitian ini bertujuan mengungkapkan perubahan dan kemungkinan keberlanjutan tradisi etnofarmakologi pengobatan Islam di Indonesia dan negara-negara muslim. Penelitian ini jenis penelitian kualitatif deskriptif mengumpulkan informasi melalui penelusuran literatur, pendekatan analisis bibliografi dan interpretasi konten, untuk membuat kesimpulan terhadap perolehan kajian. Hasil penggalian informasi etnofarmakologi dalam tradisi peradaban Islam, terbukti dapat dianalisis dari sisi historis, bukti arkeologis, sosiologi, antropologis, tradisi ilmu pengobatan etnik, kedokteran Islam, selain itu, hal ini menciptakan kemungkinan bagi World Health Organization untuk terus mendorong etnofarmakologi Islam di masa depan. Kesimpulan, eksplorasi etnofarmakologi, dengan kelanjutan pengembangan ilmiah, memberikan kesempatan kepada para ilmuwan Muslim untuk meningkatkan kecemerlangan dan spiritual peradaban Islam.
Analisis Proses Pelaksanaan Pembelajaran Daring Mata Pelajaran Fiqih Kelas III SD
Authors: Yusuf Muhammad , Erlina Dian , Handayani Tutut 
Published: January 2023

Penelitian ini bertujuan untuk menganalisis proses pelaksanaan pembelajaran daring dan kendala yang dihadapi ketika proses pelaksanaan pembelajaran daring pada mata pelajaran Fiqih. Metode penelitian ini adalah pendekatan kualitatif dengan jenis penelitian deskriptif. Teknik pengumpulan data menggunakan wawancara, observasi, dan dokumentasi. Setelah data dikumpulkan kemudian di analisis menggunakan teknik analisis data Miles dan Huberman yang meliputi reduksi data, penyajian data, dan verifikasi data. Berdasarkan hasil penelitian, peneliti menemukan bahwa dalam proses pelaksanaan pembelajaran menggunakan aplikasi Whatsapp, guru selalu membagikan materi pembelajaran di awal pembelajaran. Guru juga memberikan motivasi di awal dan di akhir pembelajaran kepada peserta didik agar selalu semangat dalam mengikuti pembelajaran. Proses pelaksanaan pembelajaran daring mempunyai beberapa kendala. Kendala yang dirasakan oleh peserta didik adalah mereka masih usia kanak-kanak, masih sangat memerlukan bimbingan dari seorang guru, mereka juga masih terbiasa belajar sambil bermain dengan temannya. Kendala yang dirasakan oleh wali siswa adalah mereka tidak bisa mengawasi anak terus-menerus dalam pembelajaran daring dan mereka kadang juga tidak mengerti bagaimana cara mengajari anaknya terkait materi pembelajaran. Kendala yang dihadapi oleh guru adalah pelaksanaan pembelajaran daring hanya dapat menggunakan media yang terbatas karena mengimbangi kemampuan orang tua siswa, jam kerja yang bertambah, serta ada beberapa siswa yang kadang menyepelekan tugas yang diberikan oleh guru sehingga ada saja yang telat bahkan tidak mengumpulkan tugas, ditambah lagi ada beberapa materi yang seharusnya penilaiannya dilakukan secara praktik tatap muka dialihkan menjadi pembuatan video seperti praktik shalat dan wudhu.
Koleksi Surat Kabar Langka Perpustakaan Nasional RI sebagai sumber informasi sejarah Indonesia pada masa revolusi (1949-1950): Studi Kasus Surat Kabar Berita Indonesia, Al-Djihad dan Ra’jat
Authors: Supratman Frial Ramadhan 
Published: January 2023

Surat kabar merupakan salah satu koleksi perpustakaan bukan buku yang sangat penting dalam memberikan informasi. Perpustakaan Nasional Republik Indonesia merupakan perpustakaan yang memiliki koleksi surat kabar paling lengkap di Indonesia. Salah satu koleksi surat kabar yang menjadi keunggulan dari koleksi Surat Kabar Langka Perpustakaan Nasional Republik Indonesia adalah surat kabar Indonesia masa revolusi (1949-1950). Berbagai surat kabar yang terbit pada masa revolusi memberikan banyak informasi mengenai keadaan Indonesia, termasuk kegiatan diplomasi dan perjuangan. Artikel ini membahas mengenai literasi informasi mengenai sejarah Indonesia masa revolusi. Penulis fokus untuk membahas koleksi surat kabar langka di Perpustakaan Nasional Republik Indonesia yang terbit pada masa revolusi (1949-1950).
KECEMASAN NEUROTIK TOKOH UTAMA NOVEL HUJAN BULAN JUNI KARYA SAPARDI DJOKO DAMONO
Authors: Wildaniyah Erli , Sugiarti Sugiarti 
Published: January 2023

<p>Gangguan kecemasan terjadi karena munculnya ketakutan dan kecemasan yang berlebihan tentang berbagai keadaan yang tidak biasa, terlalu banyak memikir tentang keinginan, dan solusi untuk setiap opsi terburuk. Penelitian ini bertujuan untuk mendeskripsikan (1) bentuk kecemasan neurotik yang dialami oleh tokoh Sarwono dan (2) faktor penyebab kecemasan tokoh utama dalam novel <em>Hujan Bulan Juni </em>karya Sapardi Djoko Damono. Pendekatan penelitian ini adalah pendekatan psikologi sastra. Sumber data penelitian, berupa novel <em>Hujan Bulan Juni</em> karya Sapardi Djoko Damono. Untuk mengumpulkan data digunakan teknik kajian pustaka, teknik baca,dan teknik catat. Teknik analisis data dilakukan dengan mengidentifikasi, mengklasifikasikan,menganalisis, dan penarikan kesimpulan. Hasil penelitian menunjukkan (1) bentuk kecemasan neurotik yang dialami Sarwono sebagai tokoh utama meliputi rasa takut dan gusar. Bentuk rasa takut dan gusar tersebut meliputi perasaan cemas, khawatir, penyangkalan, dan juga marah. Kecemasan neurotik yang dialami oleh Sarwono mengakibatkan dampak psikis seperti rasa putus asa, sedih, dan takut. (2) faktor penyebab kecemasan neurotik yang dialami tokoh utama berupa pikiran yang tidak rasional, rasa pesimistis,dan tingkat religiusitas yang rendah.</p>
CASE STUDY OF SOYBEAN INOCULATION WITH BIOTECHNOLOGICAL PREPARATIONS
Authors: Koliada O. , Bliznjuk O. , Masalitina N. , Belinska A. , Varankina O. , Belykh I. 
Published: January 2023

Soybean is a powerful biological fixer of molecular nitrogen. Increasing the intensification of nitrogen fixation of the culture is facilitated by inoculation – the settlement of the root zone with effective strains of symbiotic nodule bacteria. Bubble symbiotic bacteria fix molecular nitrogen and transform it into a form available for cultures. Also, nodule bacteria synthesize amino acids and vitamins of group B and other biologically active substances, which in general has a positive effect on the growth and development of soybeans and ensures high crop productivity. Peculiarities of the interaction of leguminous plants and nodule bacteria in field conditions depend on a number of factors, such as the genotype of plants, species composition, the number and activity of nitrogen fixers, the properties of soils, their water and temperature regimes, and the level of agricultural technology.
The effectiveness of soybean inoculation with biotechnological preparations based on nitrogen-fixing microorganisms was analyzed. In Ukraine, a number of biotechnological preparations on the basis of nodule bacteria such as Nitragin, Rhizotrophin, Rhizoaktiv, Rhizobophyte, Rhizohumin, Azotophyte, Azorchis have been created and tested. According to the results of the scientific literature analysis and the conducted research, a positive effect of biotechnological preparations use on the formation of nodules on soybean roots and the increase in the intensity of nitrogen fixation was established. Positive changes in the indicators of the crop yield structure under the influence of inoculation were also monitored. It has been confirmed that the productivity of soybeans has increased due to the biotechnological preparations use based on symbiotic nitrogen-fixing bacteria. It has been proven that the inoculation of soybeans with biotechnological preparations is an effective measure that ensures an increase in the productivity of soybeans, an improvement in the quality of the obtained products, contributes to the intensification of the formation of nodules on the roots, and as a result, enhances the fixation of atmospheric nitrogen.
Comparison of Microbiological Water Quality and Chlorine Level Between Adult Public Swimming Pool and Baby Public Swimming Pool in Klang Valley, Malaysia.
Authors: Zamzami Shahida Abd. , Naim Rosli Muhammad 
Published: January 2023

Abstract
Background: Swimming has become one of the favourite sports in Malaysian due to its health benefits, for essential skills. The public swimming pool is not only for an adult, but there are created for children as well.
Objective: This research aim is to assess the microbiological water quality and chlorine levels between adult and baby public swimming pools in Klang Valley.
Methodology: 21 water sample from public swimming pools, including hotel, apartment, and public swimming pool in Lembah Klang, Malaysia, was collected using sterile bottles (30 ml). Physicochemical parameters were determined using standard instruments and methods (rainbow model 78), and the colony's presence was counted using the heterotrophic plate count (HPC) method.
Result: The HPC shows that out of 21 swimming pools for adults and 21 swimming pools for babies, 19.10% did not follow the World Health Organization (WHO) HPC.
Regarding the microbiological quality (mean colony count) between baby and adult pools, there were slight differences of 0.24%. The baby pool shows a higher colony count value at 111.00±197.33 than the adult pool at 87.10 ±149.54. The independent t-test showed no significant difference, with a p-value of 0.65 (p<0.05). For chlorine level, the baby pool showed 47.6% of swimming pools following standard chlorine level, and for an adult pool, 42.90 %. Comparing between two groups offer a higher value, with chlorine at 1.58 ± 1.37 while adult pools at 1.41±1.29. The p-value for both, as analysed by an independent t-test, indicates 0.694 (p<0.05), which is not significant.
Conclusion: The study recommends improvement in the personal hygiene of swimmers, adequate disinfection of the pools and enforcement of standards by the government.
Impact of urban expansion on continental- to regional-scale warming
Authors: Chakraborty TC , Qian Yun 
Published: January 2023

Abstract
Urban growth is usually ignored when estimating large-scale historical climate change or for future projections since cities traditionally covered a small fraction of the terrestrial land surface. Here, by combining global satellite observations of land surface temperature with historical estimates of urban area, we demonstrate that the urban contribution to continental- to regional-scale warming has become non-negligible, especially for rapidly urbanizing regions in Asia. Consequently, expected urban expansion over the next century suggests further increased urban influence on surface climate in the future (~0.16 K for North America and Europe for high-emission scenario). Based on these results, we argue that, in line with other forms of land use/land cover change, urbanization should be explicitly included in climate change assessments. This would require further model development to incorporate dynamic urban extent and biophysics in current-generation earth system models to quantify potential urban feedbacks on the climate system across scales.
Aborted infection of HBV in human sodium taurocholate cotransporting polypeptide (hNTCP) expressed woodchuck cells
Authors: Yang Lu , Zhou Di , Martin Kächele , Wu Jun , Chen Mingfa , Lu Mengji , Yang Dongliang , Protzer Ulrike , Michael Roggendorf , Song Jingjiao 
Published: January 2023

Abstract
Hepatitis B virus (HBV) is a major healthy problem worldwide. Because of the narrow host range of HBV, relative research was hampered by lacking of an appropriate animal model. The natural history of woodchuck hepatitis virus (WHV) infection in woodchuck is highly similar to that of HBV infection in human. Therefore this animal may be an valuable species for establishing an in vivo and in vitro HBV infection model to evaluate HBV DNA vaccines and anti-HBV drugs. Sodium taurocholate cotransporting polypeptide (NTCP) is the functional receptor for HBV and hepatitis D virus (HDV) infection. Considering that HBV cannot successfully infect woodchuck cells possibly due to the difference of the functional domain between woodchuck NTCP (wNTCP) and human NTCP (hNTCP), therefore, we tried to make woodchuck hepatocytes susceptible to HBV infection by replacing wNTCP with hNTCP. In this study, hNTCP was introduced into the woodchuck hepatocytes by different approaches including transduction of vLentivirus-hNTCP in woodchuck hepatocytes, transfection of plentivirus-hNTCP-eGFP plasmids in woodchuck hepatocytes, as well as transduction of vAdenovirus-hNTCP-eGFP in woodchuck hepatocytes, in an attempt to make the woodchuck hepatocytes susceptible to HBV. The results showed that hNTCP was successfully introduced to the woodchuck hepatocytes. However, hNTCP-expressed woodchuck hepatocytes only sensitive to HDV infection but not HBV. This study indicating that there exist some other key factors mediate the HBV infection at early stage which have strict species specificity, and hNTCP is not the only determinant needed for HBV successful infection.
Neurological disorders throughout acute SARS-CoV2 infection: a comparative study between vaccinated and non-vaccinated patients
Authors: Cristillo Viviana , Pilotto Andrea , Piccinelli Stefano Cotti , Libri Ilenia , Locatelli Martina , Giunta Marcello , Mazzoleni Valentina , Pezzini Debora , Arici Davide , Gipponi Stefano , Cola Francesca Schiano , Cottini Elisabetta , Gamba Massimo , Magoni Mauro , Padovani Alessandro 
Published: January 2023

Abstract
Background
The role of vaccination on Covid-19 severity in neurological patients is still unknown. We aim at describing clinical characteristics and outcomes of breakthrough and unvaccinated Covid-19 patients hospitalized for neurological disorders.
Methods
Two hundred thirty-two Covid-19 patients were admitted to a neuro-Covid Unit form March 2021 to February 2022. Out of the total sample, 74 (32%) were full vaccinated. The prevalence, clinical characteristics and final outcomes of neurological syndromes were compared between vaccinated and unvaccinated cases.
Results
Breakthrough vaccinated cases were older (years 72.4+16.3 vs 67.0+18.9 years, p=0.029), showed higher pre-admission comorbidity score and Clinical Frailty scale score (4.46+1.6 vs 3.75+2.0, p=0.008) with no differences in terms of disease progression or mortality rate (16.2% vs 15.2%), compared to full-dose vaccinated patients.
Cox-regression analysis showed age and NEWS2 score as the variables with a significant relation to mortality between the two groups, independently from pre-morbid conditions and inflammatory response.
Conclusion
This study on breakthrough COVID-19 infection could help identify vulnerable neurological patients with higher risk of poor outcomes.
Dermokine mutations contribute to epithelial-mesenchymal transition and advanced melanoma through ERK/MAPK pathways
Authors: Imani Saber , Ma Wenqiong , Wu Zexiu , Maghsoudloo Mazaher , Ijaz Iqra , Shasaltaneh Marzieh Dehghan , Zhang Yuqin , Weng Qiao , Fu Junjiang , Wen QingLian 
Published: January 2023

Abstract
In the present study, the vulnerability associated with dermokine (DMKN), as a new trigger for the Epithelial-Mesenchymal Transition (EMT)-driven melanoma, was assessed based on a genome-wide genetic screening using transgenic. The results suggested a significantly higher DMKN expression in human Malignant Melanoma (MM), which was correlated with poor overall survival among melanoma patients, especially BRAF-mutated MM samples. Additionally, an in vitro knockdown of DMKN inhibited the cell proliferation, invasion, and apoptosis of MM cancer cells by activating ERK/MAPK signaling pathways and regulating STAT3 in downstream molecules. The interrogation of in vitro melanoma dataset and characterization of advanced melanoma samples revealed that DMKN downregulated the EMT-like transcriptional program through disrupting MET/EMT cortical actin, enhanced the expression of epithelial markers, and decreased that of mesenchymal markers. Whole-exome sequencing was presented with p.E69D and p.V91A DMKN mutations as novel somatic loss-of-function mutations. Further, the purposeful proof-of-principle modeled the interaction of ERK with p.E69D and p.V91A DMKN mutations in the ERK-MAPK kinase signaling that may be naturally associated with the EMT triggering during the melanomagenesis. These results provided preclinical evidence for the role of DMKN in shaping the EMT-like melanoma phenotype and introduced DMKN as a new exceptional responder to personalized MM therapy.
Invasive lionfish dispersal between shallow- and deep-water habitats within coastal Floridian waters
Authors: Airey Montana , Fogg Alexander Q. , Drew Joshua 
Published: January 2023

Abstract
Invasive lionfish threaten native fishes and ecosystem health of the Atlantic, Gulf of Mexico, and Caribbean communities. Controlling their spread and population growth can be difficult given their early maturity, high fecundity, a long larval dispersal period, and preference for structure. Mitigation efforts are further complicated by the existence of large and numerous, deep water refugia. Despite the potential importance of these refugia, their connection with shallow water populations and their role in recruiting pelagic larvae is poorly understood. We examined the post-settlement dispersal patterns of invasive lionfish using δ13C and δ18O stable isotope analysis on otoliths and Bayesian stock mixture analysis. We find that there is settlement within both deep- and shallow- water habitats. It is estimated that 34.5% of the shallow-water population is composed of individuals that settled in deep-water habitat and dispersed into these shallow regions post-settlement. Only 4.1% of the deep-water population is composed of individuals that settled in shallow-water habitat before dispersing. These results demonstrate a link between deep and shallow habitats within the coastal waters of Florida, with the flow of individuals from deep to shallow water being the predominate dispersal direction of post-settlement individuals. We suggest that post-settlement dispersal can contribute to the invasion of new habitat and potentially hinder shallow-water removal efforts in currently colonized areas.