bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Electronic Accounting Disclosure in the Quality of Accounting Information “An Applied Study on the Industrial Companies in Amman Stock Exchange”
Authors: Al-Roud Shaher Falah , Alawawdeh Hanan Ali , Alsakini Saad Abudl Kareem 
Published: July 2023

Purpose: The aim of this study is to identify the effect of the electronic accounting disclosure (availability of scientific efficiency, knowledge and Awareness, environmental and legal requirements , the safety and technological requirements of electronic) on the quality of accounting information “An applied study on industrial companies enlisted in Amman stock Exchange”.

Theoretical framework: Amman Stock Exchange as other sectors, Electronic Disclosure apply and the resulting provision of data to all users in the quantity and quality as well as standardization of the timing of the presentation of data, which means reducing the asymmetry of data and then achieve the performance efficiency that depends on all data related all companies.

Design/methodology/approach: The descriptive statistics used to describe questionnaire responses of the study sample using SPSS statistical analysis. The study population was made up of Finance, accounting, and auditing managers of (50) public shareholding companies in Amman stock exchange, until 2021.

Findings: The results show that in the Industrial Companies enlisted in Amman Stock Exchange, Electronic accounting disclosure its aspects (availability of scientific efficiency, knowledge and Awareness, environmental and legal requirements , the safety and technological requirements of electronic) had a statistically significant influence on Quality of Accounting Information .

Research, Practical & Social implications: The implications for of the adoption of electronic disclosure will raise to the confidentiality and reliability of accounting data. This is the purpose of electronic disclosure, since it decreases the possibility of misrepresentation and manipulation of accounting data provided electronically. Further study can involve many other sectors, where the current study was only limited to industrial companies. confidentiality of information.

Originality/value: Originality/value: This study among the first highlighted the impact of electronic disclosure in the Quality of Accounting Information An Applied Study on the Industrial Companies in Amman Stock Exchange.
Factors Affecting the Implementation of Activity-based Costing Systems in Businesses
Authors: Nguyen Manh Thieu 
Published: July 2023

Purpose: The article analyzes the impact of factors affecting the application of an activity-based cost accounting system in Vietnamese food and beverage enterprises.

Theoretical framework: This paper uses the activity-based costing system.

Design/Methodology/Approach: The research method uses a questionnaire survey of accountants, chief accountants, business managers of Vietnamese food and beverage enterprises. After the survey results are available, data processing is performed by statistical methods to determine the weight and frequency of the selected factors, and the data is processed on SPSS statistics 25 software to estimate the impact of the selected factors affecting the application of the operation-based cost accounting system in Vietnamese food and beverage enterprises.

Findings: Research results show that Relative advantage, Enterprise size, Role of cost information, Employee training, Information technology quality, Manager's support have a positive impact on system application. cost accounting system based on activity in Vietnamese food and beverage enterprises, in which the support of managers is the influencing factor with the largest regression coefficient.

Research, practical & social implications: Based on the research results, the author has proposed recommendations to minimize the negative impact of these pressures in order to limit the occurrence of violations of professional ethics of Vietnamese auditors.

Originality/Value: Based on the research results, the author has proposed recommendations to improve the application of the activity-based cost accounting system in Vietnamese food and beverage enterprises.
ОНЛАЙН-СЕРВІС WOKWI ЯК СИМУЛЯТОР МІКРОПРОЦЕСОРНИХ СИСТЕМ
Authors: КУЧЕРУК Володимир , КУЛАКОВ Павло , ЛІМАН Віталій 
Published: July 2023

Мікропроцесорні системи здатні обробляти велику кількість даних і виконувати складні операції з високою точністю і швидкістю, і тому вони використовуються з різноманітною метою, у тому числі для систем Індустрії 4.0 та Індустрії 5.0. Використання мікропроцесорних систем стає все більш актуальним для забезпечення ефективність та якості продукції. Водночас мікропроцесорні системи – це складні пристрої, які потребують відповідного рівня знань та кваліфікації для їх налагодження та обслуговування. Тому їх використання має супроводжуватися підготовкою та підтримкою фахівців. Для цього також можуть бути використані онлайн-сервіси для симуляції мікропроцесорних систем, які дозволяють тестувати та відлагоджувати свої проекти без необхідності мати фізичний пристрій.
У даній статті розглядається як приклад моделювання мікропроцесорної системи на основі онлайн-сервісу Wokwi та мікроконтролера ESP32.
Multidisciplinary management in chronic myeloid leukemia improves cardiovascular risk measured by SCORE
Authors: Blanco Sánchez Alberto , Gil Manso Rodrigo , Carreño-Tarragona Gonzalo , Paredes Ruiz Diana , González Olmedo Jesús , Martínez-López Joaquín , Díaz Pedroche Carmen , Ayala Rosa 
Published: July 2023

Introduction: Cardiovascular events are one of the main long-term complications in patients with chronic myeloid leukemia (CML) receiving treatment with tyrosine kinase inhibitors (TKIs). The proper choice of TKI and the adequate management of risk factors may reduce cardiovascular comorbidity in this population.Methods: This study evaluated the cardiovascular risk of a cohort of patients with CML at diagnosis and after follow-up in a specialized cardiovascular risk consultation. In order to do this, we performed data analysis from 35 patients who received TKIs and were referred to the aforementioned consultation between 2015 and 2018 at our center. Cardiovascular risk factors were analyzed separately, as well as integrated into the cardiovascular SCORE, both at diagnosis and at the last visit to the specialized consultation.Results: At the time of diagnosis, 60% had some type of risk factor, 20% had a high or very high risk SCORE, 40% had an intermediate risk, and 40% belonged to the low risk category. During follow-up, the main cardiovascular adverse event observed was hypertension (diagnosed in 8 patients, 23%). 66% of patients quit smoking, achieving control of blood pressure in 95%, diabetes in 50%, weight in 76%, and dyslipidemia in 92%. 5.7% of patients suffered a thrombotic event and a significant percentage of patients showed a reduction in their SCORE.Conclusion: Our study shows the benefit of controlling cardiovascular risk factors through follow-up in a specialized consultation for patients with CML treated with TKI.
Faithful translation in novel ‘City of Fallen Angels’
Authors: Haerani Fahrunnisa 
Published: July 2023

Background: Many young people now are starting to like reading novels. On this occasion, this research will discuss the translation of novels from English to Indonesian. Novel is a long prose narrative that deals with human life. In this research, the authors focus on faithful translation found in English novels and translated into indonesian. Focused on analyzing how faithful translation is applied by translators in translating novels using Newmark's theory.
Purpose: This research aims to determine faithful translation in the novel City of Fallen Angels In the English-Indonesia Version.
Design and methods: The method of this research was a descriptive method, using a quantitative approach. The researcher read the novel in both English and Indonesian as part of the data collection process, and then examined the faithful translation.
Results: The results obtained from this research indicate that there are thirty data which are of the faithful translation type. Faithful translation based on these findings it can be concluded that translators maintain grammatical and lexical degrees when translating cultural terms. The translator tries to communicate in the target language according to the story events that occur. The faithful translation method emphasizes the source language, it means trying to produce the contextual meaning of the source language but still with the grammatical structure of the target text.
DAMPAK PENGGUNAAN PONSEL TERHADAP KOMUNIKASI REMAJA DENGAN ORANGTUA DI KELURAHAN TANJUNG KOTA BIMA
Authors: Jufan Prabu Pratama  , Muhammad Sauki  , Ariani Rosadi  
Published: July 2023

Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengetahui proses komunikasi interpersonal remaja dalam pengaruh ponsel di kelurahan Tanjung kota Bima. Penelitian ini menggunakan pendekatan kualitatif dengan jumlah informan 10 orang yang terdiri atas remaja dan orang tua. Teknik pengumpulan data menggunakan wawancara (interview), observasi dan dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis data Miles dan Huberman yang terdiri dari reduksi data, penyajian data dan penarikan kesimpulan yang dilakukan dengan metode tringulasi data. Hasil penelitian menunjukkan bahwa Proses komunikasi interpersonal menggunakan model two way process communication dimana proses tersebut dilakukan saat orang tua sebagai komunikator menyampaikan pesan berupa informasi atau nasehat yang mendidik kepada anak, lalu anak sebagai komunikan menerima pesan tersebut, memprosesnya, hingga memaknai pesan, sehingga anak dapat memberikan respon secepatnya. Lalu, tujuan dari orang tua tersampaikan dan efek yang terlihat pada anak dapat timbul, seperti ada yang diam, patuh, cuek, hingga membentak. Hambatan yang terlihat pada saat berlangsungnya proses komunikasi orang tua dengan anak adalah hambatan personal, hambatan media, hambatan Bahasa dan symbol. Efek positif yang terjadi adalah saat sang anak telah berhasil memahami maksud orang tua untuk berhenti atau mengurangi pemakaian ponsel-nya terlebih dahulu, lalu melakukan tindakan sesuai yang diinginkan orang tua sebagai komunikator. Efek negatif yang timbul dalam diri komunikan setelah mereka selesai berkomunikasi dengan orang tua mereka adalah cenderung membalas perkataan orang tua kearah yang negatif atau bisa dikatakan membentak. Bentuk komunikasi yang dilakukan orang tua dengan remaja dalam pengaruh ponsel menggunakan komunikasi verbal dan nonverbal. Komunikasi verbal lebih dijumpai dalam bentuk perkataan. Lalu beberapa bentuk yang digunakan dalam komunikasi nonverbal antara orang tua dengan anak, yaitu Body Movement, Posture, and Gesture (gerakan tubuh); Eye Contact (kontak mata); Facial Expressions (raut atau ekspresi wajah); dan Vocal Cues (intonasi suara).
Association of Established Primary Care Use With Postoperative Mortality Following Emergency General Surgery Procedures
Authors: Roberts Sanford E. , Rosen Claire B. , Keele Luke J. , Kaufman Elinore J. , Wirtalla Christopher J. , Finn Caitlin B. , Moneme Adora N. , Bewtra Meenakshi , Kelz Rachel R. 
Published: July 2023

ImportanceSixty-five million individuals in the US live in primary care shortage areas with nearly one-third of Medicare patients in need of a primary care health care professional. Periodic health examinations and preventive care visits have demonstrated a benefit for surgical patients; however, the impact of primary care health care professional shortages on adverse outcomes from surgery is largely unknown.ObjectiveTo determine if preoperative primary care utilization is associated with postoperative mortality following an emergency general surgery (EGS) operation among Black and White older adults.Design, Setting, and ParticipantsThis was a retrospective cohort study that took place at US hospitals with an emergency department. Participants were Medicare patients aged 66 years or older who were admitted from the emergency department for an EGS condition between July 1, 2015, and June 30, 2018, and underwent an operation on hospital day 0, 1, or 2. The analysis was performed during December 2022. Patients were classified into 1 of 5 EGS condition categories based on principal diagnosis codes; colorectal, general abdominal, hepatopancreatobiliary, intestinal obstruction, or upper gastrointestinal. Mixed-effects multivariable logistic regression was used in the risk-adjusted models. An interaction term model was used to measure effect modification by race.ExposurePrimary care utilization in the year prior to presentation for an EGS operation.Main Outcome and MeasuresIn-hospital, 30-day, 60-day, 90-day, and 180-day mortality.ResultsA total of 102 384 patients (mean age, 73.8 [SD, 11.5] years) were included in the study. Of those, 8559 were Black (8.4%) and 93 825 were White (91.6%). A total of 88 340 patients (86.3%) had seen a primary care physician in the year prior to their index hospitalization. After risk adjustment, patients with primary care exposure had 19% lower odds of in-hospital mortality than patients without primary care exposure (odds ratio [OR], 0.81; 95% CI, 0.72-0.92). At 30 days patients with primary care exposure had 27% lower odds of mortality (OR, 0.73; 95% CI, 0.67-0.80). This remained relatively stable at 60 days (OR, 0.75; 95% CI, 0.69-0.81), 90 days (OR, 0.74; 95% CI, 0.69-0.81), and 180 days (OR, 0.75; 95% CI, 0.70-0.81). None of the interactions between race and primary care physician exposure for mortality at any time interval were significantly different.Conclusions and RelevanceIn this observational study of Black and White Medicare patients, primary care utilization had no impact on in-hospital mortality for Black patients, but was associated with decreased mortality for White patients. Primary care utilization was associated with decreased mortality for both Black and White patients at 30, 60, 90 and 180 days
Conversion‐Type Cathode Materials for Aqueous Zn Metal Batteries in Nonalkaline Aqueous Electrolytes: Progress, Challenges, and Solutions
Authors: Li Wei , Wang Dihua 
Published: July 2023

AbstractAqueous Zn metal batteries are attractive as safe and low‐cost energy storage systems. At present, due to the narrow window of the aqueous electrolyte and the strong reliance of the Zn2+ ion intercalated reaction on the host structure, the current intercalated cathode materials exhibit restricted energy densities. In contrast, cathode materials with conversion reactions can promise higher energy densities. Especially, the recently reported conversion‐type cathode materials that function in nonalkaline electrolytes have garnered increasing attention. This is because the use of nonalkaline electrolytes can prevent the occurrence of side reactions encountered in alkaline electrolytes and thereby enhance cycling stability. However, there is a lack of comprehensive review on the reaction mechanisms, progress, challenges, and solutions to these cathode materials. In this review, four kinds of conversion‐type cathode materials including MnO2, halogen materials (Br2 and I2), chalcogenide materials (O2, S, Se, and Te), and Cu‐based compounds (CuI, Cu2O, Cu2S, CuO, CuS, and CuSe) are reviewed. First, the reaction mechanisms and battery structures of these materials are introduced. Second, the fundamental problems and their corresponding solutions are discussed in detail in each material. Finally, future directions and efforts for the development of conversion‐type cathode materials for aqueous Zn batteries are proposed.
Quaternary Ammonium Salts: Catalysts for Hydrosilylation of Alkynes with Hydrosilanes
Authors: Andoh Hiroki , Nakamura Kosuke , Nakazawa Yusuke , Ikeda‐Fukazawa Tomoko , Okabayashi Satoki , Tsuchimoto Teruhisa 
Published: July 2023

AbstractMixing i‐PrI and DABCO in solvent EtCN gave two quaternary ammonium salts (QASs) quantitatively, one of which is monocationic (QAS‐1) and the other is dicationic (QAS‐2). These QASs were found to catalyze hydrosilylation of alkynes with hydrosilanes (HAH) without the aid of metal and metalloid catalysts. This organocatalysis can be applied to a variety of alkynes: terminal/internal aryl and alkyl alkynes with/without a functional group. With dihydrosilanes (H2Si), the HAH occurred with high E‐selectivity through syn addition, which was exclusively observed when using terminal alkyl alkynes, irrespective of a hydrosilane used. A scalable HAH is also feasible. The H−Si unit remaining in alkenylsilanes derived from H2Si is available for dehydrogenative alkynylation and N‐heteroarylation under zinc–pyridine catalysis. This synthetic application delivers unique silicon compounds that have, for instance, alkyl, aryl, alkenyl, and alkynyl groups in a single molecule. Mechanistic studies suggested that alkynes activated by QASs irreversibly react with hydrosilanes that become more nucleophilic by the coordination of EtCN. A radical pathway is unlikely. The QAS catalysts can be recovered and reused at least 5 times.
Combination of direct boiling and glass beads increases the purity and accuracy of bacterial DNA extraction
Authors: Li Shuaishuai , Liu Xiaolei , Li Ziye , Liu Hong , Hu Dawei 
Published: July 2023

AbstractExtraction of DNA is a key step in molecular biology experiments and important for counting tiny microbial individuals. Direct boiling and mechanical cell lysis like glass beads are two independent physical extraction methods, thus crossing the barriers of thresholds of magnitude in popular reagent kits or traditional spread plate method when non‐equilibrium phenomenon is ongoing. The two approaches above were combined to generate a new one. In three typical microbial species, direct boiling with glass beads significantly increased the purity of DNA solution compared with some other methods (p < 0.05). The qPCR results of them were closer to direct microscopy counting than some other methods. Therefore, it provides a new choice in extracting bacterial DNA for specific circumstances.
Isolation of Sphingomonas paucimobilis from an ocular infection and identification using ribosomal RNA gene: First case report from Iran
Authors: Zeynali Kelishomi Fatemeh , Mohammadi Faezeh , Khakpoor Mohaddeseh , Malekmohammadi Rasoul , Nikkhahi Farhad 
Published: July 2023

Key Clinical MessageSphingomonas paucimobilis can cause infection in healthy people. As this bacterium is slow‐growing, special attention should be paid to the timely diagnosis and control of its antibiotic resistance to prevent the spread of resistant strains.AbstractThis study reports a case of ocular infection caused by Sphingomonas paucimobilis and its treatment with various antibiotics. A middle‐aged woman with prolonged purulent eye discharge was admitted to an ophthalmology clinic in Qazvin, Iran. A strain of S. paucimobilis was isolated from the patient. The sample was identified by Sanger sequencing of the 16s rRNA gene, and an antibiogram test was performed to determine its resistance profile. The patient was treated with ceftazidime and levofloxacin eye drops. The bacterial culture was negative 18 days after starting ceftazidime and levofloxacin treatment. The antibiogram results showed that the isolated bacterium was resistant to aminoglycosides and colistin. This study highlights that S. paucimobilis can cause disease even in immunocompetent individuals. Due to the different resistance profiles of this bacterium, treatment should be based on antibiogram results.
Bimetallic Molecular Catalyst Design for Carbon Dioxide Reduction
Authors: Gotico Philipp , Halime Zakaria , Leibl Winfried , Aukauloo Ally 
Published: July 2023

AbstractThe core challenge in developing cost‐efficient catalysts for carbon dioxide (CO2) conversion mainly lies in controlling its complex reaction pathways. One such strategy exploits bimetallic cooperativity, which relies on the synergistic interaction between two metal centers to activate and convert the CO2 substrate. While this approach has seen an important trend in heterogeneous catalysis as a handle to control stabilities of surface intermediates, it has not often been utilized in molecular and heterogenized molecular catalytic systems. In this review, we gather general principles on how natural CO2 activating enzymes take advantage of bimetallic strategy and how phosphines, cyclams, polypyridyls, porphyrins, and cryptates‐based homo‐ and hetero‐bimetallic molecular catalysts can help understand the synergistic effect of two metal centers.
Rational Design of Vinylene‐Linked Covalent Organic Frameworks for Modulating Photocatalytic H2 Evolution
Authors: Qin Na , Mao Aojie , Li Linqiang , Lin Chao , Zhai Lipeng , Liu Jing , Zou Junhua , Cui Cheng‐Xing , Mi Liwei 
Published: July 2023

AbstractVinylene‐linked covalent organic frameworks (COFs) have attracted enormous attention for photocatalytic H2 evolution from water because of their fully conjugated structures, high chemical stabilities, and enhanced charge‐carrier mobilities. In this work, two novel vinylene‐linked COFs with tuned cyano contents were successfully synthesized and then employed as photocatalysts for H2 generation. Notably, the photocatalytic H2 production rate of the COF with the higher cyano content reached 73 μmol h−1 under visible light irradiation, which is 2.4 times higher than that with the lower content (30 μmol h−1). Both the experimental and computational results demonstrated that the rational design incorporating cyano groups into COF skeletons could precisely tune the corresponding energy levels, expand the visible‐light absorption, and improve the photoinduced charge separation. This work not only provides a simple method for modulating the photocatalytic activities of COFs at the molecular level, but also affords interesting insights into the relationship between their structures and photocatalytic performance.
The role of human activities in the weakening of the propagation relationship between meteorological and hydrological droughts in the Heihe River Basin
Authors: Yang Haoyu , Ma Feng , Yuan Xing 
Published: July 2023

AbstractMeteorological droughts could propagate into hydrological droughts and cause agricultural and societal damage. However, the quantitative impact of human activities on the drought propagation has not been well understood. Based on the precipitation and streamflow observational data and hydrological model simulations during 1961–2013, this study analysed the drought propagation characteristics and quantified the impact of human activities on the propagation in the upper and middle reaches of Heihe River Basin. The matched meteorological and hydrological drought events indicated that the drought propagation was characterized by a lagged onset, weakened drought severity and reduced development and recovery speeds. In the upstream area, the correlations between meteorological and hydrological droughts were significant, and human activities had a negligible impact on the drought propagation. In contrast, the impact from human activities was significant in the midstream area, and the effect was two‐fold. Specifically, human activities (e.g., reservoir regulation) reduced the propagation probability of one or several meteorological droughts propagating into a hydrological drought by 16%. Meanwhile, human activities had remarkable effects on long‐lasting and extreme hydrological droughts through reducing their duration and severity by 18% and 37% respectively. On the other hand, the occurrence probability of mismatched drought events, that is, meteorological droughts without causing hydrological droughts and hydrological droughts without preceding meteorological droughts, increased by 34% due to human interventions. Human activities also accelerated the development speed of slowly developing hydrological droughts. In addition, human activities increased the mean duration and severity of moderate hydrological droughts by 32% and 18%. The results are expected to provide scientific bases for understanding the formation and development process of hydrological drought and improving drought forecasting under global change.