bluuebunny/crossref_metadata_2025_split huggingface dataset:
Bridging the Digital Skills Gap in Accounting: The Process Mining Audit Professional Curriculum and Badge
Authors: Emett Scott A. , Eulerich Marc , Lovejoy Katherine , Summers Scott L. , Wood David A. 
Published: September 2023

SYNOPSIS
We designed, implemented, and evaluated a curriculum that trains accounting students and professionals in process mining, an important emerging technology that is not extensively taught in most degree programs. We partnered with a leading provider of process mining software to create the “Process Mining Audit Professional Badge.” The badge’s curriculum combines modules focused on generic process mining skills and modules focused on process mining applications in auditing settings. In 22 months, 1,532 individuals completed the curriculum. Learners were highly satisfied with the training, ranked it among the most effective training modalities they had experienced, and perceived that they learned a great deal about both process mining and the auditing process. We demonstrate an approach to developing materials on emerging technologies that is perceived as useful by learners. If adopted more broadly, the approach could facilitate curricular integration of skills demanded by the profession.
In Financial Statements We Trust: Institutional Investors’ Stockholdings after Restatements
Authors: Cahan Steven F. , Chen Chen , Chen Li 
Published: September 2023

ABSTRACT
How prior trust moderates investor responses to restatements is unknown. We examine how societal trust affects the changes in institutional investors’ shareholdings around a restatement. We consider two competing hypotheses based on the erosion of trust and confirmatory bias. We find the change in institutional investors’ shareholdings around a restatement is more negative for investors from high trust areas compared to low trust areas, consistent with an erosion of trust where high trust institutional investors view the restatement as a violation of trust. Further analyses show that our findings vary with the regulatory or economic environment, type of institution, and type of restatement. Our results are also robust to different tests that address endogeneity and use alternative societal trust measures. Overall, we contribute to the literature by examining the role of societal trust in a dynamic setting where investors’ trust-based beliefs about the credibility of accounting information are not realized.
Data Availability: GSS Sensitive Data Files are not available from the authors. Persons interested in obtaining these data should contact the GSS at GSS@NORC.org. Other data are available from the public sources cited in the text.
JEL Classifications: G11; G23; G41.
Formulation Options for Mucoadhesive Dosage Forms for Use in the Oral Cavity
Authors: Šimunková V. , Tichý E. , Špaglová M. , Potúčková M. 
Published: September 2023

Abstract
Mucoadhesive dosage forms, which are used for topical application in the oral cavity, are currently a very intensively developing field in pharmaceutical technology. Considering the physiological conditions of the oral cavity, the formulation of these mucoadhesive forms is still a challenge. Various types and forms of polymers are used in the experiments, in combination with a large number of drugs, while the achieved effect can be local or systemic and the release rate can be controlled. For many drugs, buccal application is one of the ways to increase their bioavailability.
Ambarzumyan theorem by zeros of eigenfunction
Authors: Kemaloglu Beyhan 
Published: September 2023

Abstract
In this short paper, we give the proof of the Ambarzumyan theorem by zeros of eigenfunctions (nodal points) different from eigenvalues for the one-dimensional p-Laplacian eigenvalue problem. We show that the potential function q(x) is zero if the spectrum is in the specific form. We consider this theorem for p-Laplacian equation with periodic and anti-periodic cases. If p = 0, results are coincided with the results given for Sturm-Liouvile problem.
Dynamic nature of analytical soliton solutions of the (1+1)-dimensional Mikhailov-Novikov-Wang equation using the unified approach
Authors: Kumar Amit , Kumar Sachin 
Published: September 2023

Abstract
In this work, we investigate the dynamical study of the (1+1)-dimensional Mikhailov-Novikov-Wang (MNW) equation via the unified method is investigated. This technique is used to obtain the soliton solutions, including the trigonometric function solution, the periodic function solution, the exponential function solution, the elliptic function solution, and other soliton-form solutions. All the obtained results in this work utilizing an effective unified method help gain a better understanding of the physical meaning and behavior of the equation, thus sheding light on the significance of investigating diverse nonlinear wave phenomena in physics and ocean engineering. These derived results are entirely new and never repeated in the previous works done by the other authors. For the interest of visual presentation and physical illustrations, we plot the graphical demonstrations of some of the specified solutions in 3-dimensional, contour, and 2-dimensional plots by using Mathematica software. Consequently, we observe that the acquired solutions of the MNW equations are anti-bell-shape, kink wave solution, solitary wave, periodic solution, multisoliton, and different types of soliton solutions.
Reniform Nematode Management Using Winter Crop Rotation and Residue Incorporation Methods in Greenhouse Experiments
Authors: Sandoval-Ruiz Rebeca , Grabau Zane J. 
Published: September 2023

Abstract

Rotylenchulus reniformis (reniform nematode, RN) is an important pathogen in cotton production. Cultural practices such as crop rotation and biofumigation—management of soil pathogens by biocidal compounds from crop residues—may help manage RN. The objective of this study was to evaluate the efficacy of winter crops for RN management through combinations of rotation and crop residue incorporation in a cotton greenhouse experiment. A total of 10 treatments were evaluated in soil inoculated with RN: three winter crops (carinata, oat, or hairy vetch) grown in rotation with no shoot organic matter (OM) incorporated (1–3), fresh shoot OM incorporated (4–6), or dry shoot OM incorporated (7–9), and a fallow control (10). Roots were re-incorporated in all treatments except fallow. Subsequently, cotton was grown. Oat and fallow were better rotation crops to lower soil RN abundances at winter crop termination than hairy vetch and carinata. After the OM incorporation treatments and cotton growth, oat was generally more effective at managing RN in cotton than carinata or hairy vetch. Within each crop, incorporation treatment generally did not affect RN management. Cotton growth was not consistently affected by the treatments.
Stress–dilatancy behaviour of remoulded Fujinomori clay
Authors: Szypcio Zenon , Dołżyk-Szypcio Katarzyna 
Published: September 2023

Abstract
The effect of the degree of consolidation and the stress path on the behaviour of remoulded Fujinomori clay for drained triaxial compression and extension was analysed using the Frictional State Concept. It is shown that the stress–dilatancy behaviour can be approximated by a linear general dilatancy equation given by the critical frictional state angle and two soil parameters. The newly formulated dilatant failure state is represented on the stress ratio plastic dilatancy plane by points lying on the friction state line defined by the friction state angle and the Friction State Concept parameters α=0 and β=1. It has been shown that the stress ratio–plastic dilatancy relationship, which is very rarely used in the interpretation of test results, is important for a complete description of the behaviour of soils during shearing.
Clinical profiles and survival outcomes of adult patients with multiple myeloma at a tertiary hospital in the Philippines
Authors: Vallente Jeremiah R. , Cortez Carlo Francisco N. , Mirasol Ma. Angelina L. 
Published: September 2023

Objectives
The Filipino population is largely underrepresented in the currently available literature on multiple myeloma (MM). Herein, we aimed to determine the clinical profile, treatment, and outcomes of adult Filipinos with MM.

Material and Methods
The records of 74 patients with MM seen at our institution from 2016 to 2019 were retrospectively reviewed.

Results
The median age at diagnosis was 54 years, with the majority lumped in the 40–65 years age group. At diagnosis, anemia (hemoglobin <100 g/L) was present in 36 (64.3%) patients, but hypercalcemia (calcium ≥2.75 mmol/L) and azotemia (creatinine ≥177 umol/L) were seen in only 9 (20.0%) and 18 (34.0%) patients, respectively. Novel drugs (bortezomib, thalidomide, and lenalidomide) were used in 54 (84.4%) patients for frontline treatment. The overall response rate was 70.0% and the median overall survival (OS) was 60 months. On univariate analysis, only hemoglobin and the serum albumin levels affected survival.

Conclusion
Aside from the trend of a younger age at diagnosis, there are no unique clinical characteristics of MM seen in Filipinos. The longer OS may reflect the availability of newer drugs in the recent decade, but larger studies are needed to investigate the prognostic significance of several clinical and treatment parameters.
Visual acuity and vision-related quality of life outcomes following cataract surgery in Ebola virus disease survivors
Authors: Taraborelli Donna , Thomas Joanne J. , Kim Lucas , Fashina Tolulope , Hayek Brent , Mattia John G. , Vandy Matthew , Sugar Elizabeth , Crozier Ian , Yeh Steven , Shantha Jessica G. 
Published: September 2023

Objectives:
The objectives of this study were to assess relationships between vision-related quality of life (QoL) and visual acuity (VA) in Ebola virus disease (EVD) survivors after cataract surgery in the Ebola Viral Persistence in Ocular Tissues and Fluids (EVICT) Study.

Materials and Methods:
EVD survivors with undetectable Ebola virus (EBOV) ribonucleic acid in their aqueous humour were eligible to receive manual small-incision cataract surgery (MSICS). Among those that received surgery, assessments of VA and vision-related QoL were assessed pre-and post-cataract surgery. VA was converted from units on a tumbling ‘E’ chart to the logarithm of the minimal angle of resolution VA (logMAR VA). Vision-related QoL was assessed using the 25-item National Eye Institute Visual Function Questionnaire (NEI VFQ-25). Linear regression was used to evaluate the associations between VA and vision-related QoL. P = 0.05 was considered statistically significant for all analyses.

Results:
Thirty-four EVD survivors underwent cataract surgery in the EVICT study. Before MSICS, the mean logMAR VA was 2.24 (standard deviation [SD]: 0.98), and the mean NEI-VFQ-25 composite score was 54 (SD: 15); however, there was no significant association between the pre-surgery measurements (average difference in VA/10 unit increase in NEI-VFQ-25: −0.04, 95% confidence interval (CI): −0.33–0.26, P = 0.80). There was a significant improvement in logMAR VA after MSICS (mean: 1.6, P < 0.001), but there was no significant change in the NEI-VFQ-25 composite (−0.87, 95% (CI): −10.32–8.59, P = 0.85). None of the subscales showed significant improvements (P > 0.12 for all); however, the magnitude of the mean change for distance activities (6.65), near activities (6.76), general vision (−7.69), social functioning (−9.13) and colour vision (13.33) met the criteria for a clinically meaningful difference (4–6). In the subset with paired measurements (n = 16), there were no significant association changes in logMAR VA and NEI VFQ-25 composite scores (P > 0.12 for all).

Conclusion:
Following cataract surgery, VA in EVD survivors improved, but these improvements were not reflected in NEI VFQ-25 composite scores or specific subscales; however, the small sample size limits generalizability absent more research. Differences in sociocultural context and activities that affect the QoL in resource-limited areas may contribute to the limitations seen with NEI VFQ-25. In addition, better eye dominance could contribute to any lack of association as NEI VFQ-25 evaluates vision as a whole. Further, assessment of factors contributing to improved QoL may help to define the impact of vision health in varied environments.
Phacoemulsification learning curve in first 500 cases
Authors: Manandhar Ashma 
Published: September 2023

Objectives:
Cataract surgery is one of the most common surgical procedure performed around the world. Population ageing is making the need for cataract surgery to rise exponentially around the world.

Materials and Methods:
The prospective study of intraoperative and post-operative complications of first 500 cases of phacoemulsification done at Biratnagar Eye Hospital under supervision by a single trainee from April 1, 2015, to August 31, 2016, was done. Surgeries were performed under retrobulbar block through sclerocorneal incision in the first 400 cases and clear corneal incision in the last 100 cases using stop and chop technique. Patients with posterior subcapsular cataract and nuclear sclerosis grade 2 were included in the study. Data were recorded of each case’s pre-operative and post-operative complications and best-corrected visual acuity.

Results:
Overall posterior capsular rupture was the most common intraoperative complication (5.2%) and corneal oedema (10%) was the most common post-operative complication.

Conclusion:
Rate of complications during the learning phase of phacoemulsification can be minimised by performing surgeries under supervision.
Reducing parenting stress among Muslim mothers during the COVID-19 pandemic through spiritual mindfulness training
Authors: Hertinjung Wisnu Sri , Laksmadita Citra Tyas , Ruhaena Lisnawati , Sulandari Santi , Kusumawati Dwi Arsinta 
Published: September 2023

An imbalance between nurturing expectations and available resources during the COVID-19 pandemic increases the risk of parental stress. This study aimed to reduce parental stress through spiritual mindfulness training among Indonesian Muslim mothers. This study applied the embedded experimental model, one part of the mixed method design, where qualitative data is used to clarify the results of the experimental data. The experimental design used was the pretest-posttest control group design. Twenty individuals were randomly assigned to experimental and control groups. The Parental Stress Scale was used to assess parental stress. The Wilcoxon and Mann-Whitney U tests were used to compare parental stress levels before and after spiritual mindfulness training. The hypothesis test results show that spiritual mindfulness training effectively reduces parenting stress for Indonesian Muslim mothers. Observation data during the training process and analysis of the assignment sheet found that the two individuals actively participating in the training process and frequently filling out the assignment sheets reduced parental stress levels more than their more passive counterparts. Spiritual mindfulness training successfully decreases the parental stress of Muslim mothers, and it is strongly suggested that mothers practice training regularly to considerably control their stress.
МАРКЕТИНГ ЯК ІНСТРУМЕНТ РЕАЛІЗАЦІЇ ЕКОНОМІКИ СТАЛОГО РОЗВИТКУ ПІДПРИЄМСТВА
Authors: Ліпич Любов , Хілуха Оксана , Кушнір Мирослава 
Published: September 2023

Економіка сталого розвитку (EСР) орієнтується на екологічні, економічні та соціальні виміри суспільства майбутнього. Концептуальні засади (EСР): елімітування існуючої моделі розвитку, її замінена парадигмою сталого розвитку, необхідність особистих обмежень, використання технологій, що забезпечують довгострокове збереження сировини, підвищення якості життя людини, впровадження системи ринкової економіки з соціально-екологічними обмеженнями через використанням політико-правових інструментів, аналіз економічних процесів через використання міждисциплінарного підходу з урахуванням соціальних та екологічних залежностей.
Встановлено, що трансформація індустріального суспільства в стале вимагає використання підприємствами таких стратегій розвитку: стратегії ефективності (підвищення ефективності використання ресурсів);стратегії згуртованості (розробка продуктів, що відповідають вимогам сталого розвитку);стратегії обмеження (добровільне рішення людей змінювати своє життя, формуючи його відповідно до принципу внутрішньо та міжгенераційної справедливості). Стратегії ефективності та згуртованості, як правило, впроваджуються комерційними - соціально відповідальними підприємствами, стратегія обмеження - некомерційними.
Доведено, що універсальним інструментом імплементації підприємством усіх стратегій, є маркетинг, який зорієнтований на свідоме споживання, враховує точку зору споживача, виробника, суспільства та забезпечує отримання комплексних економічних, екологічних та соціально-культурних вигод.
Обґрунтовано, що через виснаження ресурсів Землі, швидко зростаючу кількість населення для реалізації ідей сталого розвитку комерційними підприємствами недостатньо використовувати лише стратегії ефективності та згуртованості. Нові комплекси маркетингу, зокрема, «4C» та «SIVA» - це інструменти, що орієнтуються на просування та реалізацію товару з користю для споживача. Поєднання високих витрат і низьких вигод можна запропонувати ентузіастам ідеї сталого розвитку. Однак ця група споживачів займає невелику нішу. Найкраще впроваджувати такі рішення, які забезпечують споживачам поєднання високих переваг і низьких витрат. Для цього доцільно використовувати нові комплекси маркетингу.
METHODS FOR THE FORMATION OF INTESTINAL STOMA AND RECONSTRUCTIVE AND RESTORATIVE OPERATIONS AFTER THEIR REMOVAL
Authors: Zurnadzhyants Victor A 
Published: September 2023

Recently, there has been a constant increase in diseases of the gastrointestinal tract, and in
particular of the small and large intestines, throughout the country. The number of surgical interventions on
the small and large intestine is steadily increasing due to the growth of inflammatory diseases and neoplasms
of the gastrointestinal tract that end with the elimination of permanent or temporary intestinal stoma. The basic
principle of the removed intestinal stoma is that the passage of intestinal contents is diverted from the site of
pathology by removing the end or loop of the intestine through the anterior abdominal wall in the form of a
stoma, which is removed on a temporary or permanent basis.
Surgical interventions for diseases of the small and large intestine ending with the removal of the stoma
are very diverse. Nosological forms leading to the development of intestinal obstruction most often include
both benign and malignant tumors of various parts of the colon, diverticula of the colon, ulcerative colitis,
Crohn's disease.
Formed intestinal stomas lead to a decrease in the patient's quality of life and disability. Therefore, the
formation of intestinal stomas and reconstructive plastic surgery in patients with various types of stomas are
an urgent problem of modern surgery
SIMULASI UJIAN SELEKSI NASIONAL BERBASIS TES (SNBT) BAGI SISWA DARI 347 SMA
Authors: Susanty Meredita , Jannoke Ludovika , Astuti Weny , Mayangsari Tirta Rona , Nugraha Harya Dwi 
Published: September 2023

Tidak semua siswa SMA memiliki kemampuan ekonomi untuk bisa mengikuti bimbingan belajar swasta dan bentuk ujian masuk Perguruan tinggi di tahun 2023 yang berbeda dengan tahun-tahun meningkatkan tantangan bagi siswa lulusan tahun 2023 ini. sebelumnya membutuhkan latihan agar siswa lebih familiar dan mampu menyelesaikannya dengan baik dan tepat waktu. Untuk membantu para siswa yang tidak punya kesempatan untuk mendapatkan tambahan bimbingan belajar di luar sekolah formal, civitas Universitas Pertamina mengadakan simulasi ujian. Kegiatan simulasi ujian dilakukan secara daring menggunakan platform Moodle. Sebelum pelaksanaan, kegiatan ini dipublikasikan pada sosial media Instagram untuk mengundang mitra yang lebih luas. Kegiatan ini dilaksanakan pada bulan Januari hingga Juni 2023 yang diikuti oleh 357 mahasiswa ini diharapkan bisa membantu siswa SMA untuk bisa lulus ujian SMA maupun ujian perguruan tinggi yang dicita-citakan para siswa. Berdasarkan umpan balik dari peserta, kegiatan simulasi ujian ini mendapatkan tingkat kepuasan yang baik dalam hal penggunaan website simulasi, kualitas soal yang diberikan, dan respon tim PKM terhadap pertanyaan yang diajukan peserta.
UPAYA TRANSPLANTASI TERUMBU KARANG (Acropora sp.) SEBAGAI REHABILITASI FUNGSI KAWASAN EKOSISTEM TERUMBU KARANG TERDAMPAK TUMPAHAN MINYAK ASPAL DI DESA AFULU KABUPATEN NIAS UTARA
Authors: Manurung Vindy Rilani , Susetya Ipanna Enggar , Husaini Hasbi , Arinah Hafizah , Nazara Wilman 
Published: September 2023

A tanker that was transporting 1,900 tons of raw asphalt into the North Nias Marine Protected Area spilled it, contaminating the ocean up to 50 kilometers away from the North Nias Regency Marine Protected Area. Long-term effects on the coral reef ecosystem are anticipated to build up and result in a decline in fish catches. The community service team works to restore coral reef ecosystem areas utilizing coral reef transplanting technology as a solution to the partners problems. In accordance with the goals of the policy direction of the Sustainable Development Goals (SDGs) number 14 to increase conservation, rehabilitation, and disaster resilience in coastal and marine areas, to establish and develop a group of productive communities through KUB Harapan Wunga Nias Utara. Implementation of activities to solve KUB Harapan Wunga partner problems in Afulu Village, using counseling and simulation approaches carried out holistically. All activities go through four stages, preparation of activities, outreach, delivery of operational tools and materials, field activities simulating the search for coral donors and removing tables coral transplant shelf. The results of the activity were created and delivery of 15 units of transplant racks along with tools and materials which were handed over to community service partners, outreach and field activities attended by the Afulu Village Secretary, head of the Harapan Wunga Kelompok Usaha Bersama (KUB), 10 fishermen and 17 community service team students. The transplant shelf that has been removed at the location will be observed for every 2 weeks by the community service partner. This community service activity has a positive impact and a new understanding for the partners of the Harapan Wunga Kelompok Usaha Bersama (KUB) Afulu Village, Afulu District, North Nias Regency regarding the major influence of the function coral reef ecosystems for the catch of fishermen as well as providing new experience in the application of science and technology (IPTEK) for transplantation coral reefs. The implementation of community service succesfully, partners were very enthusiastic about carrying out coral reef transplantation simulation activities, besides that the role of lecturers and students in applying knowledge about management of conservation area utilization and management of coral reefs as well.