bluuebunny/crossref_metadata_2025_split huggingface dataset:
Accounting Ethics, Financial Reporting Focused on Financial Frauds: A Bibliometric Analysis
Authors: Montañez Raúl Walter Caballero , Egoávil Rodolfo Eduardo Vento , Vento Patricia Padilla , Vera Victor Dante Ataupillco , Urdiales Juan Jorge Zapata , Ferro Ana Cecilia Ordóñez , Flores Catalina del Carmen López 
Published: July 2023

Purpose: The aim of this research is to carry out a bibliometric analysis of accounting ethics and its relationship with financial reports and financial fraud

Theoretical framework: Accounting ethics refers to the set of principles and values that govern the professional conduct of accountants in their daily work activity. Likewise, frauds on financial statements have generated accounting scandals and they include unethical behavior by public accountants. Understanding and analyzing the relationship between accounting ethics, reports, financial fraud and their evolution over time is essential for improving the curriculum of the accounting student.

Design/Methodology/Approach: Data from the SCOPUS database was collected from 1986 to 2022. Descriptive and inferential statistical methods were used to carry out a bibliometric analysis wich included, articles, reviews and conference reviews. In order to analyse research trends, no type of documents were excluded. The citation and bibliographic information, as well as the abstract and keywords of the obtained results were exported to a CSV file. Furthremore, the bibliometric analysis was performed using R studio software through the biblioshiny platform.

Findings: The findings revealed that the field of accounting ethics in relation to financial reporting or financial fraud is not well established in the scientific literature, but has potential for growth in the near future. The results reported that since the year 2000 this area has had an exponential growth led by the countries of the US, Australia and Spain that contributed documents in this area compared to other countries. The new developments in the field of accounting ethics have not been sufficiently studied and understood in a logical and concise manner. This study used a conceptual framework to organize and analyze the various streams and research topics in the field. These themes and subthemes have suggested research recommendations and crucial research areas.

Research, Practical & Social implications: The authors recommend more research in the field of accounting ethics with other accounting areas and thus identify areas that need further exploration. The current study can help researchers and recruiters analyze the upcoming trends in accounting ethics by helping decision-makers in accountant education.

Originality/Value: The research turns out to be an original investigation that contributes to the bibliometric representation in the field of accounting ethics.
Some Results of Direct FR Technology Applied to Study Methane Seepage Areas in the Arctic Region
Authors: Yakymchuk Mykola , Korchagin Ignat , Soloviev Valery 
Published: July 2023

The experimental study of the seepage processes' sources formation in structures of the Arctic Region was carried out using modified methods of frequency-resonance (FR) processing and decoding of satellite images and photographs with the vertical scanning of the cross-sections. The newly obtained results show that the intensity and dynamics of the methane seeps and pockmarks fields’ formation depend on active deep degassing processes in the continental margin structures. The use of direct FR-sounding technologies allows for determining the probable origin and depth of geological sources of gas migration at marginal migration centers in Greenland, and Norwegian and Barents Seas. New results confirm the crust-mantle gas fluids’ influence on the nature and degassing processes features in the scan points of polar marginal structures. These data are important arguments in favor of the “volcanic model” of various structural elements formation in this and other regions. The FR technologies data also showed a possibility of seeps use as shallow and deep hydrocarbon field indicators in gas emission areas. These independent data can be used in compiling models of the deep lithosphere structure and possible mechanisms of abiogenetic hydrocarbon formation in Arctic margin structures. The authors suppose that hydrocarbons through deep channels migrate (from 57 km deep) to the upper crustal horizons where their fields can form. During this migration, gas seeps and pockmarks are formed on the sea bottom and part of the gas can migrate into the atmosphere. Data show that basaltic volcanoes in Greenland scan points can be the real channels through which hydrogen migrates to the upper crustal horizons and further into the atmosphere. Active gas migration in Arctic seepage areas can be an important factor in the global climate change processes.
Ibn Malak's Resources in "Sharh Al-Wiqaya": The books of Purity and Prayer
Authors: ضاري حاتم حميدي 
Published: July 2023

This research aims to identify the scholar Abdul Lateef bin Abdul Aziz, who is known as Ibn Malak (died. 801 AH). His most important resource in his book known as "Sharh Al-Wiqaya", where his proficiency appears in deriving the most important resources of the "Hanafi" doctrine from the jurisprudential, linguistic and principles of jurisprudence books. The importance of this study increases for specialists in the study of Al- Hanafi jurisprudence in particular and Islamic jurisprudence in general if we know that he included in this manuscript texts of books that have been lost, or were unknown .
He also unleashed a number of resources without restricting them to an author, even though in the doctrine there are a number of similar works in terms of the title. Ibn Malik had more of a transfer from specific books, and he was limited in transferring from the other to easy places. He relied on the quotation of the late writers more the applicants. Ibn Malak referred to more than sixty books in the chapter of Purification and Prayers only. Then this study came to introduce these books and show the unknown, and identify the similar resources, and what is meant by them.
The correlation between peripheral complete blood count parameters and diabetic macular edema in proliferative diabetic retinopathy patients: a cross-sectional study
Authors: Lei Chunyan , Gu Jinyue , Liu Lili , Zhang Keren , Zhang Meixia 
Published: July 2023

BackgroundNumerous studies have demonstrated that retinal chronic inflammation plays a critical role in the pathogenesis of diabetic macular edema (DME). However, studies about the association between peripheral complete blood count, an inexpensive and easily measurable laboratory index, and DME are limited.Research design and methodsThe current study was a hospital-based, cross-sectional study. The participants were inpatients with type 2 diabetes who underwent vitrectomy for PDR, and the contralateral eyes in these PDR patients meeting the criteria were included in the study. Central macular thickness (CMT) was measured automatically and the DME was characterized as CMT ≥ 300 μm.ResultsA total of 239 PDR participants were enrolled. The average age was 55.46 ± 10.08 years old, and the average CMT was 284.23 ± 122.09 μm. In the fully adjusted model, for CMT, the results revealed a significantly negative association between CMT and both white blood cell (WBC) count and neutrophil count (β = −11.95, 95% CI: −22.08, −1.82; p = 0.0218; β = −14.96, 95% CI: −28.02, −1.90; p = 0.0259, respectively); for DME, the results showed an inverse association between DME and WBC count, monocyte count, and eosinophil count (OR = 0.75, 95% CI: 0.59, 0.95; p = 0.0153; OR = 0.07, 95% CI: 0.00, 0.92; p = 0.0431; OR = 0.03, 95% CI: 0.00, 0.88; p = 0.0420, respectively).ConclusionsIn conclusion, our results suggest that WBC and its subtypes in circulation may play an important role in the pathogenesis of DME in PDR patients.
PENGEMBANGAN INSTRUMEN SOAL IPA SD BERBASIS STEM MATERI SISTEM ORGAN MAKHLUK HIDUP PADA SISWA FASE C
Authors: Ika Puji Lestari  , Sukamto  , Siti Patonah  
Published: July 2023

Penelitian ini dilakukan dalam assesmen awal menggunakan kurikulum merdeka dalam pembelajaran. Pentingnya tujuan penelitian untuk siswa adalah siswa mempunyai literasi STEM, menguasai kompetensi abad 21, terlibat aktif dalam proses pembelajaran dan mengetahaui langkah pengembangan instrumen soal IPA yang berbasis STEM materi sistem organ makhluk hidup pada siswa fase C dalam pengembangan instrumen soal IPA SD yang berupa pilihan ganda pada setiap butir soal. Metode penelitian ini yang digunakan dalam penelitian ini yaitu metode penelitian pengembangan R&D (Research & Development ) dengan model ADDIE dengan tahapan penelitian yang meliputi analysis, design, development, implementation, evaluation. Penelitian ini dilaksanakan di Sekolah Dasar dengan subjek penelitian siswa kelas V dan VI yang berjumlah 133 siswa yang terdiri dari 72 laki – laki dan 61 perempuan. Hasil penelitian , kesimpulan dan rekomendasi. Hasil penelitian menunjukkan bahwa 14 butir soal yang telah dikembangkan memiliki kategori sedang s.d tinggi melalui perhingan Indeks Aiken (0,77 s.d 0,86).Berdasarkan analisis RASCH Model, diperoleh nilai Measure (-1,09 s.d 1,72), nilai Model S.E (0,20 s.d 0,27), nilai Outfit MNSQ (0,74 s.d 1,47), nilai Outfit ZSTD (-0,9 s.d 3,2), nilai Pt Mean Correlation (0,21 s.d 0,54), reabilitas item dan person (0,92 dan 0,57) sedangkan Alpha Cronbach (0,69). Kesimpulan dari hasil penelitian yaitu 14 butir soal yang dikembangkan valid dan layak dgunakan sebagai assesmen awal IPA SD pada fase C. Diharapkan untuk penelitian selanjutnya dapat meningkatkan kesukaran butir soal. Bagi peneliti selanjutnya dapat menemukan apakah terdapat daya beda selain faktor gender.

Kata kunci:IPA SD1, STEM2, Sistem Organ Makhluk Hidup3
Performance Analysis of a Hybrid Security Algorithm for Secure Cloud Environment
Authors: Lukusa John Mulopwe , Hocanın Fatma Tansu 
Published: July 2023

Encryption algorithms are critical in ensuring the security of information in today's rapidly evolving internet and network applications. These algorithms are especially important in ensuring information security for internet-based dynamic applications and storage methods like cloud computing, which require high reliability, scalability, and autonomy to enable ubiquitous access. Given the prevalence of cloud computing in our everyday routines, data security has emerged as a major concern, particularly for non-technical users. To address this concern, the effectiveness of two widely used symmetric key encryption algorithms, AES and Blowfish, in terms of throughput, power consumption, and encryption speed, has been analyzed and compared. Based on the simulation results, it is clear that AES outperforms Blowfish when security flaws are put into consideration. It should be noted, however, that AES requires more processing power. As a result, a proposed efficient hybrid security algorithm seeks to combine the benefits of both approaches in an encryption system, thereby improving data security in a cloud environment while optimizing resource utilization. According to the performance analysis, the proposed hybrid approach is an excellent solution for encrypting and decrypting files with large block sizes and longer keys, as well as defending against Man in the Middle (MitM) attacks.
NGHIÊN CỨU ĐẶC ĐIỂM LÂM SÀNG, CẬN LÂM SÀNG VÀ ĐÁNH GIÁ KẾT QUẢ PHẪU THUẬT TRÊN BỆNH NHÂN UNG THƯ NỘI MẠC TỬ CUNG TẠI BỆNH VIỆN UNG BƯỚU THÀNH PHỐ CẦN THƠ NĂM 2021 – 2023
Authors: Lê Võ Nhật Thành , Hồ Long Hiển 
Published: July 2023

Đặt vấn đề: Ung thư nội mạc tử cung là ung thư phổ biến, đứng thứ hai trong ung thư phụ khoa, sau ung thư cổ tử cung. Phẫu thuật triệt căn điều trị ung thư nội mạc tử cung giai đoạn sớm bao gồm cắt tử cung toàn phần kèm nạo hạch chậu 2 bên. Mục tiêu nghiên cứu: Mô tả đặc điểm lâm sàng, cận lâm sàng của bệnh nhân ung thư nội mạc tử cung và đánh giá kết quả phẫu thuật cắt tử cung toàn phần kèm nạo hạch chậu hai bên. Đối tượng và phương pháp nghiên cứu: Thiết kế mô tả cắt ngang, tiến cứu trên 59 bệnh nhân ung thư nội mạc tử cung điều trị bằng phẫu thuật cắt tử cung toàn phần kèm nạo hạch chậu hai bên tại Bệnh viện Ung bướu Thành phố Cần Thơ từ tháng
03/2021 đến tháng 03/2023. Bệnh nhân được ghi nhận đặc điểm lâm sàng, cận lâm sàng, giai đoạn bệnh theo FIGO và đánh giá trong mổ kích thước khối u, tai biến và biến chứng của phẫu thuật, mô bệnh học, tình trạng di căn hạch. Xử lí số liệu bằng SPSS 20.0. Kết quả: Ra huyết âm đạo là triệu chứng cơ năng thường gặp nhất, tỉ lệ 91,5%. Triệu chứng thực thể thường gặp nhất là tử cung to 45,8%. Không ghi nhận xâm lấn trực tràng, bàng quang, buồng trứng trên CT scan. Số hạch nạo được tối thiểu là 3 hạch, tối đa là 40 hạch. Tỉ lệ di căn hạch là 13,6%. Giai đoạn IA chiếm tỉ lệ cao nhất 50,8%. Phân độ biến chứng theo Clavien - Dindo độ 0 tỉ lệ 74,6%, độ 1 là 8,5%, độ 2 là 13,5%, độ 5 là 3,4%. Loại mô học và độ mô học có liên quan đến di căn hạch chậu (p < 0,05). Kết luận: Phẫu thuật cắt tử cung toàn phần kèm nạo hạch chậu 2 bên là phẫu thuật an toàn và hiệu quả trong điều trị ung thư nội mạc tử cung.
Supplementary Figure S9 from LNS8801 inhibits Acute Myeloid Leukemia by inducing the production of reactive oxygen species and activating the endoplasmic reticulum stress pathway
Authors: Lee Inyoung , Doepner Miriam , Weissenrieder Jillian S , Majer Ariana D , Mercado Sophia , Estell Angela , Natale Christopher A , Sung Pamela J , Foskett J. Kevin , Carroll Martin , Ridky Todd W 
Published: July 2023

<p>Supplementary Figure S9. Mcl-1 is not responsible for LNS8801-induced death in AML (A) Proliferation assay dose curve of AML cells treated with the Mcl-1 specific inhibitor S63845. Cells were treated with drug for 72 hours. 6 replicates were used per dose. (B) Western blot of U937 cells overexpressing Mcl-1, treated with 250nM LNS8801 for 24 hours. (C) Annexin V flow analysis of U937 cells overexpressing Mcl-1. Cells were treated for 72 hours. 3 replicates were used per condition. Two-way ANOVA was used for statistical analysis for Annexin V+ flow cytometry comparing wild-type and Mcl-1 overexpressing U937 cells.</p>
Generalized anxiety disorder screening using gad-7 among in-school adolescents of anambra state, nigeria: a comparative study between urban and rural areas
Authors: Victor Mbanuzuru Ahoma , Uwakwe Rechard , Sochukwu Anyaoku Chinekwu , Okwudili Ojimba Anastacia , Chinyere Mbanuzuru Mary , Ezenyeaku Chijioke Amara , Chukwudinma Obi Darlington , Nkiru Okafor Christiana , Prosper Okonkwo Uchenna 
Published: July 2023

Abstract
Background
Previous studies have reported that general anxiety disorder manifestations differ in diverse settings.

Objective
To determine and compare the prevalence of probable anxiety disorders among in-school adolescents in urban and rural areas of Anambra State.

Methods
A total of 1187 in-school adolescents were recruited using a multi-stage sampling technique. The study instrument was an interviewer-administered pretested questionnaire adopted from General Anxiety Disorder (GAD-7). Data were analyzed with the IBM Statistical Package for the Social Sciences (SPSS) version 22.

Result
One hundred and twenty of the participants out of the 1187 (10.1%) were found to have probable generalized anxiety disorders using GAD-7 as screening tool. The prevalence of symptoms of anxiety disorder revealed that urban participants had a higher prevalence compared to their rural counterparts (11% vs. 8.8%), while females had a higher prevalence compared to the males in the ratio of 3:2 (or 12% vs. 8%). The prevalence of symptoms of anxiety disorders among females was higher than that of males even when compared based on a rural and urban settings. When all other variables are held constant, urban participants were found to have a 50% higher chance of being identified with anxiety disorders compared to their rural participants (OR = 1.500, C.I.:1.002–2.246, p = 0.049).

Conclusion
The prevalence of probable anxiety disorders was found in 10% of the participants. The females have a higher propensity to exhibit symptoms of anxiety disorders than the males. Anxiety status affects how adolescents view their general health. The study started from the date of approval by the West African College of Physicians on the 21 February 2017, but Ethical Clearance from NAUTHEC was given on the 19th December 2016.
TM Plane Wave Scattering from a Trapezoidal Cavity
Authors: Bozorgi Mehdi 
Published: July 2023

Abstract
The scattering problem of TM-plane wave from an isosceles trapezoidal cavity in a perfect electric conductor (PEC) is investigated. The modal expansion method and region-matching technique are employed to obtain a rigorous solution for this problem. The analyzed region is divided into three sub-regions by two arc-shaped borders. The tangential fields in each sub-region are expanded by appropriate wave functions which satisfy the Helmholtz equation and boundary conditions, simultaneously. After applying the boundary conditions on the auxiliary borders, four algebraic equations are constructed and solved for the unknown coefficients of the series. Some comparisons are taken to verify the validity of the procedure used in this study. Also, some typical examples are given to inspect the effect of the trapezoidal cavity parameters on scattering patterns.
Potential cognitive and neural benefits of a computerised cognitive training programme based on Structure Learning in healthy adults: Study protocol for a randomised controlled trial.
Authors: Liu Chialun , Cheng Xiaoqin , Choo Boon Linn , Hong Min , Teo Jia Li , Koo Wei Ler , Tan Jia Yuan Janet , Ubrani Marisha Barth , Suckling John , Gulyás Balázs , Leong Victoria , Kourtzi Zoe , Sahakian Barbara , Robbins Trevor , Chen Annabel Shen-Hsing 
Published: July 2023

Abstract
Background: Cognitive flexibility refers to the capacity to shift between conceptual representations particularly in response to changes in instruction and feedback. It is enables individuals to swiftly adapt to changes in their environment and has significant implications for learning. The present study focuses on investigating changes in cognitive flexibility following an intervention programme – Structure Learning training.
Methods: Participants are pseudo-randomised to either the Training or Control group, while matched on age, sex, intelligence and cognitive flexibility performance. In the Training group, participants undergo around two weeks of training (at least 13 sessions) on Structure Learning. In the Control group, participants do not have to undergo any training and are never exposed to the Structure Learning task. The effects of Structure Learning training are investigated at both the behavioural and neural level. We measured covariates that can influence an individual’s training performance before the training phase and outcome measures that can potentially show training benefits after the training phase. At the behavioural level, we investigated outcomes in both cognitive and social aspects with a primary focus on executive functions. At the neural level, we employed a multi-modality approach and investigated potential changes to functional connectivity patterns, neurometabolites concentration in the frontal brain regions, and brain microstructure and myelination,
Discussion: We reported the development of a novel training program based on Structure Learning that aims to hone a general learning ability to potentially achieve extensive transfer benefits across various cognitive constructs. Potential transfer benefits can be exhibited through better performance in outcome measures between Training and Control participants, and positive associations between training performance and outcomes after the training in Training participants. Moreover, we attempt to substantiate behavioural findings with evidence of neural changes across different imaging modalities by the Structure Learning training.
Trial registration: National Institutes of Health U.S. National Library of Medicine ClinicalTrials.gov NCT05611788. Registered on 7 November 2022. Protocol version: 11 May 2023. https://clinicaltrials.gov/ct2/show/NCT05611788.
Risk factors for epidural anesthesia blockade failure in cesarean section: a retrospective study
Authors: Chao Wei-Hsiang , Cheng Wen-Shan , Hu Li-Ming , Liao Chia-Chih 
Published: July 2023

Abstract
Background:
Epidural anesthesia (EA) is the preferred regional anesthesia technique in pregnant women who require cesarean section for delivery. Failure of EA requires additional sedation or convert it into general anesthesia (GA). It may be hazardous during sedation or GA conversion due to a potentially difficult airway. Therefore, this retrospective study aimed to determine the risk factors for epidural failure during cesarean section anesthesia.
Methods:
We retrospectively analyzed parturients who underwent cesarean section under EA and catheterization at Chang Gung Memorial Hospital in Taiwan between January 1 and December 31, 2018. Patient data were collected from medical records. EA failure was defined as the administration of any intravenous anesthetic at any time during the cesarean section, converting it into GA or even tube GA.
Results:
A total of 534 parturients who underwent cesarean section were recruited for this study. Of these, 94 (17.6%) parturients experienced failure of EA during the cesarean section. Compared to the patients with successful EA, those with EA failure were younger (33.0 years vs. 34.7 years) and have received EA previously (60.6% vs. 37%), were parous (72.3% vs. 55%), and had a shorter waiting time (14.9 mins vs. 16.5 mins) (p < 0.05). Younger age (OR 0.91, 95% CI 0.86–0.95), history of epidural analgesia (OR 2.61, 95% CI 1.38–4.94), and shorter waiting time (OR 0.91, 95% CI 0.87–0.97) were estimated to be significantly associated with a higher risk of epidural anesthesia failure.
Conclusion:
The retrospective study found that parturients with younger age, previous epidural catheterization history, and inadequate waiting time may have a higher risk of EA failure. Previous epidural catheterization increases the risk of EA failure by 2.6-folds compared to those with no catheterization history.
Early-stage chronic venous disorder as a cause of leg pain overlooked for lumbar spinal disease
Authors: Yang Dong-Hoon , Kim Mansu , Yang Joong Won , Cho Jae Man , Kwon Heum Dai , Park Sang Jin 
Published: July 2023

Abstract
Leg pain can be caused by both lumbar spinal disease and chronic venous disorder (CVD) of leg veins, but their clinical differences have not been thoroughly investigated. This study aimed to determine the incidence of CVD among patients visiting a spine center for leg pain. A total of 196 cases underwent ultrasound examination with a diagnosis rate were 85.7% (168 cases). CVD-diagnosed cases were divided into two groups based on the severity of lumbar spinal disease. The Clinical grades, symptom areas, and symptom types were compared. The differences in symptom improvements with vasoactive medication were also assessed. The most common symptom area was calf then the foot in CVD, while calf then thigh in lumbar spinal disease. Tingling-paresthesia was the most common symptom type for both, with pain and cramping similarly common in CVD and pain more common than cramping in lumbar spinal disease. Considering that the majority of CVD cases (78.6%) had minor cutaneous changes and almost half of cases (41.7%) had refluxes only in tributaries, significant differences in symptom improvement in CVD-dominant group suggested that early-stage venous reflux is a symptomatic disease and a possible cause of leg pain and other symptoms.