bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pendeteksian Fraud: Peran Big Data dan Audit Forensik
Authors: Syahputra Briyan Efflin , Afnan Akhmad 
Published: March 2023

The increasing number of fraud cases in Indonesia resulted in significant losses incurred by this country. Therefore, finding an effective method to detect fraud is the focus of many parties, especially the government. This research investigates the influence of big data on forensic audit. A part from that, the influence of big data and forensic audits as mediating variable on fraud detection is also examined. This research is quantitative research with survey method by distributing questionnaires. The respondents in this research were 221 auditors who worked at Badan Pemeriksa Keuangan (BPK) and Badan Pengawasan Keuangan dan Pembangunan (BPKP) Republic of Indonesia. The statistical test in this research was the structural equation modelling (SEM) of SmartPLS. The result showed that big data had a significant and positive effect on forensic audit. This research also proved that big data and forensic audits have a significant and positive influence on fraud detection. In addition, forensic audits have been proven to partially mediate the relationship between big data and fraud detection.
IPO Underpiricing, Accounting Conservatism, and Herd Behavior
Authors: Wibowo Buddi 
Published: March 2023

IPO underpricing is an example of anomalous behavior in capital market. Stock price in primary market tends to very low and then increases signifinactly in adjacent secondary market. If we believe that stock issuer would not leave the money on the table, so this anomaly must come from investors’ irrational behavior or lack of information in secondary market. Accounting conservatism plays an important role in reporting a fair financial condition which is basic information for investor to set fair stock price. Accounting conservatism gives a strong signal to market participant that the company always exposes real dan honest its financial performance so gives no room for speculation of its stock price in the market. However, mispricing in secondary market is not only affected by speculative behavior but also herding behavior where retail uninformed investors tend to follow market leader and create a speculative stock price wave. This study show that accounting conservatism and herding behavior are crucial factor in understanding contradicting behavior in primary and secondary market in Indonesia Stock Exchanges
The Influence of Intellectual Capital Disclosure and Profitability on Company Value
Authors: Maulana Rizky Adzan , Mediawati Elis 
Published: March 2023

This study aims to determine the effect of intellectual capital disclosure and profitability on company value. The sampling method used is purposive sampling with a sample of 67 companies in the manufacturing sector in the period 2018 to 2020. The hypothesis test uses multiple linear regression analysis and the F test which is processed using SPSS software. The test results show that each variable of intellectual capital disclosure and profitability has a positive effect on company value. And simultaneously variable intellectual capital disclosure and company value have a positive effect on company value. The results of hypothesis testing show that intellectual capital disclosure and profitability are information that is considered a positive signal by investors so that it helps increase the value of the company. The implications of this research are aimed at companies and future researchers. The implication of this study concludes that the disclosure of intellectual capital disclosure and company profitability is positive information that will meet the information needs of investors so as to increase company value. This study uses different proxies in measuring research variables and there are also differences between companies and years of research.
Una mutación en el gen PARK2 causa enfermedad de Parkinson juvenil en una extensa familia colombiana
Authors: Pineda Trujillo Nicolas , Dulcey Cepeda Andrés , Arias Pérez William , Moreno Masmela Sonia , Saldarriaga Henao Amanda , Sepúlveda Falla Diego , Bedoya Berrío Gabriel , Lopera Restrepo Francisco , Ruiz-Linares Andrés 
Published: March 2023

La enfermedad de Parkinson (EP) es común y se debe a degeneración de las neuronas dopaminérgicas en la sustancia nigra y en otras áreas del cerebro. Varios genes y mutaciones han sido implicados en ella y la mayoría de estas últimas han sido identificadas en el gen PARK2. Reportamos la evaluación de este gen PARK2 y de su región flanqueante en una gran familia de origen caucano, al suroccidente de Colombia. Los padres son primos hermanos y cuatro de sus diez hijos resultaron afectados en edad juvenil. La evaluación molecular incluyó tipificación de microsatélites (STR) y la secuencia directa de los exones del gen. Nuestros hallazgos evidenciaron la presencia en condición homocigota de la mutación c.255delA, en el exón 2 de PARK2. Además, se pudo identificar un haplotipo portado por ambos padres y presente en condición homocigota en los hijos afectados. Del mismo modo se observó una alta tasa de recombinantes en la extensión de la región cromosómica analizada. La mutación c.255delA en PARK2 ya había sido reportada previamente en familias tanto de Francia como de España. Nuestros resultados reconfirman la participación del gen PARK2 en la etiología de la enfermedad de Parkinson, en particular de la forma juvenil. Además, considerando que la mutación identificada en la familia que presentamos ya había sido previamente encontrada en poblaciones europeas, es probable que haya llegado a Colombia desde allí. Alternativamente, esta mutación pudo ocurrir de manera recurrente en un ancestro más cercano de la familia estudiada; para verificar ambas posibilidades sería necesario evaluar marcadores flanqueantes de la mutación, en los cromosomas europeos y colombianos portadores de la mutación. Tales marcadores pueden ser STR (como se reporta en este estudio) o alternativamente, SNP.
Высшее профессиональное образование в период COVID-19: опыт и рекомендации по улучшению качества дистанционного формата обучения
Authors: Смирнова Г.И. , Турецких С.О. 
Published: March 2023

Приведен обзор зарубежного и отечественного педагогического опыта применения дистанционного обучения в высшем профессиональном образовании в условиях пандемии COVID-19, результаты крупномасштабных исследований стран Европы, Азии, Южной и Северной Америки, Африки, Океании. Выявлены достоинства и недостатки (технические, организационные, дидактические и воспитательные) данной формы обучения, обозначенные студентами и преподавателями. Предложены подходы для устранения каждой группы недостатков. Показаны трудности при обучении, испытываемые обучающимися и преподавателями, основные проблемы, их причины, положительный опыт их решения на электронных курсах. Предложены инструменты LMS MOODLE и разработаны рекомендации для решения проблем самоорганизации, самообучения и мотивации обучающихся.
An overview of foreign and domestic pedagogical experience in the use of distance learning in higher professional education in the context of the COVID-19 pandemic, the results of large-scale studies in Europe, Asia, South and North America, Africa, and Oceania are given. The advantages and disadvantages (technical, organizational, didactic and educational) of this form of education, indicated by students and teachers, are revealed. Approaches are proposed to eliminate each group of shortcomings. The learning diffi culties experienced by students and teachers, the main problems, their causes, the positive experience of their solution in electronic courses are shown. LMS MOODLE tools are proposed and recommendations are developed to solve the problems of self-organization, self-learning and motivation of students.
Influence of health institution related factors on health seeking behaviors among men suffering from lower urinary tract symptoms attending surgical outpatient clinic at a county referral hospital Meru Kenya
Authors: Muriuki Festus M. , Mbithi Bernard W. , Oluchina Sherry 
Published: March 2023

Background: Currently there is an increase in cases of men presenting with lower urinary tract symptoms (LUTS) especially in low resource countries. The purpose of this study was to establish the influence of health institution related factors on health seeking behaviors among men suffering from LUTS attending surgical outpatient clinic at Meru county referral hospital, Kenya.
Methods: Descriptive cross-sectional study design was used. Population involved 120 men suffering from LUTS, 2 physicians and 2 nurses. The study tools used were questionnaires, key informant interview guides and focus group discussion guides. The quantitative data was analyzed using chi-square test and binary logistic regression. Hypothesis testing was done at an alpha level of significance of 0.05 such that any p-values below the alpha were deemed significant. Qualitative data was analyzed thematically
Results: Health institutional related factors which included adequate personnel 2.57 [95% CI=1.09-6.06, p=0.032], adequate drugs 3.14 [95% CI=1.36-7.23, p=0.007], treated well by the health care workers 2.95 [95% CI=1.18-7.36, p=0.021], short duration time taken to be served in the hospital 2.40 [95% CI=1.12-5.16, p=0.025] and distance to the health facility 2.21 [95% CI=1.01-4.84, p=0.047], significant parameters associated with health seeking behaviors
Conclusions: There was significance influence of health institution related factors on health seeking behaviors among men suffering from LUTS.
Asymmetric Pass-through Effects of Oil Price Shocks and Exchange Rates on Inflation in Nigeria: Evidence from a Nonlinear ARDL Model
Authors: Sa’ad Suleiman , Usman Ali Baba , Omaye Solomon Ochada , Yau Hamisu 
Published: March 2023

This paper employs the linear autoregressive distributed lag (ARDL) model, the asymmetric nonlinear ARDL (NARDL) model developed by Shin, et al (2014) to examine the asymmetric effect of oil price and exchange rates pass-through on inflation in Nigeria over a period of 1970 to 2020. The result of the asymmetric test revealed the existence of asymmetries among the variables of the study, suggesting that there is a nonlinear interaction among the variables used in the study. This validates the choice of a non-linear ARDL model for the study. Results of the long-run estimates show that rising (Positive) oil price shocks have a greater impact on inflation than falling (negative) oil price shocks. Furthermore, it is evident from the result that the depreciation of the exchange rate has a much and significant effect on inflation than the appreciation of the exchange rate in Nigeria. However, a rising interest rate increases inflation by 0.84 per cent while a falling interest rate increases inflation by 0.85 per cent. This implies that the effect of negative interest rate on inflation is higher than its positive effect on inflation, though, by a smaller amount of about 0.01 per cent. Again, the short-run dynamic model revealed a high speed of convergence of more than 90% from the short-run disequilibrium. During the study period, the oil price fluctuations showed a significant and incomplete pass-through to both exchange rates and inflation in Nigeria. Moreover, the results suggest that positive oil price changes have a larger impact than the negative ones, that the effect of an oil price shock on inflation and exchange rates is larger in the long-run than in the short-run, and that there is incomplete pass-through effect of oil price on domestic inflation and exchange rates. Based on the findings, the study recommends policies that set oil prices and exchange rates within reasonable limits to check inflation in Nigeria and should diversify its economy as well as withdraw the current subsidy regime completely.
Analisis Stomata dan Pigmen Daun Jambu Kristal di Laboratorium Mikroteknik Departemen Agronomi dan Hortikultura IPB Bogor
Authors: Naikofi Kristina Irnasari 
Published: March 2023

Jambu kristal adalah salah satu buah yang menarik secara penampilan, bentuk, aroma, dan nutrisi. Beberapa kultivar memliki kandungan asam askorbat empat kali lebih tinggi daripada jeruk (lebih dari 200 mg per 100 g) serta memiliki kandungan kalori yang rendah. Penelitian ini bertujuan untuk mengetahui kadar pigmen yang terdapat di daun muda daun tua, untuk Mengetahui kerapatan stomata, tebal daun, dan tebal jaringan palisade pada tanaman jambu kristal. Pengamatan bunga dan buah jambu kristal dilakukan di kebun percobaan IPB Leuwikopo dari bulan September sampai pertengahan Desember 2021. Analisis stomata daun dilakukan di Laboratorium Mikroteknik Departemen Agronomi dan Hortikultura IPB Bogor. Analisis pigmen daun dan kualitas buah dilakukan di Laboratorium Pascapanen Departemen Agronomi dan Hortikultura IPB Bogor. Analisis data menggunakan Uji t dikerjakan menggunakan MS Excel dengan tingkat kepercayaan 0,05.
Low Participation of Children's Weight as a Barrier to Acceleration Stunting Decrease in the Rural Area Bali Province: Further Analysis of Riskesdas 2018
Authors: Nursanyoto Hertog , Kusumajaya Anak Agung Ngurah , Mubasyiroh Rofingatul , Sudikno  , Nainggolan Olwin , Sutiari Ni Ketut , Suarjana I Made , Januraga Pande Putu , Kadek Tresna Adhi  
Published: March 2023

Stunting in rural areas tends to be higher than in urban areas. This study aims to determine the risk factors for stunting in rural areas in Bali. The analysis carried out is a further analysis of the 2018 basic health research (RISKESDAS 2018). The independent variable was the stunting status of children, which was determined based on the height-for-age index (HAZ). The independent variables consist of socio-demographic; the environment; and health services factors. The relationship between variables was analyzed by logistic regression method. Estimation of the proportion of stunting that can be prevented using Population Attributable Fraction (PAF) analysis. RISKESDAS 2018 data shows that the percentage of stunting in rural Bali is 29.3% higher than urban areas which is only 19.1%. The results of logistic regression analysis showed that under-fives weighing less than 8 times/year were at risk of stunting by 2.02 times compared to the other. PAF analysis shows that 3.5 percent of stunting under five in rural areas can be prevented by Monthly Weighing for children under five years old. Monthly Weighing in rural Bali through the Integrated Service Care (POSYANDU) is one of the efforts to prevent stunting children and monitor their the growth and development early.
Momentum Ranking Function of Z-Numbers and its Application to Game Theory
Authors: PARAMESWARI K. , VELAMMAL G. 
Published: March 2023

After Zadeh introduced the concept of z-number scientists in various fields have shown keen interest in applying this concept in various applications. In applications of z-numbers, to compare two z-numbers, a ranking procedure is essential. While a few ranking functions have been already proposed in the literature there is a need to evolve some more good ranking functions. In this paper, a novel ranking function for z-numbers is proposed- "the Momentum Ranking Function"(MRF). Also, game theoretic problems where the payoff matrix elements are z-numbers are considered and the application of the momentum ranking function in such problems is demonstrated.
Gain and Directivity enhancement of microstrip patch antenna using metamaterial superstrate containing rectangular split ring resonators
Authors: Barman Sujit , Choudhary Ajay Kumar , Moyra Tamasi , Bhattacharjee Anirban , Debnath Anjan 
Published: March 2023

Abstract
In this work a compact high gain, high directivity and large bandwidth microstrip patch antenna incorporated with left-handed material is designed, simulated and fabricated in x band for use in space applications. First a rectangular microstrip patch antenna is designed which operates at 9.97 GHz. Microstrip patch antenna has several disadvantages like low gain, low bandwidth and low directivity. A metamaterial inspired superstrate layer above the microstrip patch antenna is inserted to increase these parameters. The metamaterial inspired superstrate layer consists of array (5x5) of two rectangular split ring resonators on the top of that layer. The split rings resonator works a metamaterial which improves the performances of conventional antenna. The superstrate acts as a lens which convergences all the electromagnetic radiation coming from the patch and increases the radiations. The metamaterial properties are verified. This antenna is design in HFSS.
Pilot Allocation Technique for Massive MIMO Systems Based on Clustering
Authors: Dey Abhinaba , Pattanayak Prabina 
Published: March 2023

Abstract
Pilot contamination has been identified as one of the major bottlenecks for the functioning of massive multiple-input-multiple-output (MIMO) cellular network. It is caused by the reuse of similar pilot signals by various users present in the cellular network required for channel estimation. In this paper, a cluster-based pilot reuse technique has been proposed where users present in different cluster reuse the same pilot signal. The technique is inspired from co-channel frequency reuse and allocates similar pilots to users which are at a considerable distance from each other. The simulation results presented substantiate the profficiency of the technique in eliminating the resisting effects of pilot contamination on system sum-rate in inter-cluster network.
An Efficient PAPR Reduction Scheme for Delta Sigma Modulated Hybrid NOMA System
Authors: Mathur Harshita , Deepa T. 
Published: March 2023

Abstract
System based on orthogonal frequency division multiplexing with non-orthogonal multiple access represents one of the most promising technology for the next generation of broadcasting and communication systems. One of the main challenges in OFDM-based systems is achieving a high peak-to-average power ratio (PAPR). This paper proposes a novel precoding method, namely Zadoff-Chu matrix transform, for PAPR reduction in OFDM NOMA systems. On top of that, continuous-magnitude OFDM signals require an expensive mixed-signal DAC, and LED drivers need to be modified. Using delta-sigma modulators (DSM), we propose that continuous magnitude OFDM symbols can be converted into signals of LED driver using visible light OFDM systems by introducing ZCT precoded DSM based OFDM NOMA system in this work. This can reduce nonlinear distortion in the DAC and driving circuits due to a high PAPR. We demonstrate that the developed scheme successfully reduces PAPR in a remarkably better way.
Nonidiopathic pleuroparenchymal fibroelastosis with a novel fibrillin-2 gene variant characterized by the expression of prenatal fibrillin-2 antigen and the aberrant proliferation of elastin and reticular fibers: a case report
Authors: Inai Testuichiro , Kosho Tomoki , Yamaguchi Tomomi , Kawabata Yoshinori , Inai Yuko , Imamura Shogo , Hidaka Kouko , Sanada Sakiko 
Published: March 2023

Abstract
Pleuroparenchymal fibroelastosis is a recently recognized clinical entity characterized by interstitial pneumonia that has pathological characteristics with proliferating elastin in the upper lung regions. Pleuroparenchymal fibroelastosis is categorized as idiopathic or nonidiopathicdepending on coexistent initiating factors; however, congenital contractural arachnodactyly, which is caused by abnormal production of elastin based on a mutation in the fibrillin-2 gene, rarely reports lung lesion especially features resembling pleuroparenchymal fibroelastosis. We present a case of nonidiopathicpleuroparenchymal fibroelastosis in a patient with a novel mutation in the fibrillin-2 gene, which encodes the prenatal fibrillin-2 protein as a scaffold for elastin.
Distinct effects of Fgf7 and Fgf10 on the terminal differentiation of murine bladder urothelium revealed using an organoid culture system
Authors: Suda Kazuto , Matsumoto Yuka , Ochi Takanori , Koga Hiroyuki , Hattori Nobutaka , Yamataka Atsuyuki , Nakamura Tetsuya 
Published: March 2023

Abstract
Background
Dysregulation of the terminal differentiation of bladder urothelium is associated with the pathogenesis of urinary tract disorders. Fibroblast growth factor (Fgf)7 and Fgf10 stimulate urothelial proliferation; however, their roles in cellular differentiation remain unclear. In this study, we used an organoid system to investigate the roles of these Fgfs in regulating bladder urothelium differentiation and identify their distribution patterns in the mouse bladder.
Methods
Adult bladder epithelia (AdBE) isolated from adult mouse bladder tissues (AdBTs) were used to culture adult bladder organoids (AdBOs) in the presence of Fgf7 and Fgf10. The differentiation status of the cells in AdBTs, AdBEs, AdBOs, and neonatal bladder tissues (NeoBTs) was analyzed via quantitative real-time-PCR for the presence of undifferentiated cell markers (Krt5, Trp63, and Krt14) and differentiated cell markers (Krt20, Upk1a, Upk2, and Upk3a). Organoid cell proliferation was assessed by counting cell numbers using the trypan blue method. The effects of Fgf7 and Fgf10 on organoid differentiation were assessed using different doses of Fgfs, and the involvement of peroxisome proliferator-activated receptor γ (PPARγ) signaling in these processes was tested by introducing a PPARγ agonist (Rosiglitazone) and antagonist (T0070907) to the culture. The expression patterns of Fgf7 and Fgf10 were examinedvia in situ hybridization of AdBTs.
Results
AdBOs showed higher expression of undifferentiated cell markers and lower expression of differentiated cell markers than AdBTs, NeoBTs, and AdBEs, indicating the relatively immature state of AdBOs. Differentiation of AdBOs was enhanced by Rosiglitazone and Fgf7, suggesting an interplay of intracellular signals between Fgf7 and PPARγ. Co-addition of T0070907 suppressed Fgf7-mediated differentiation, demonstrating that PPARγ is activated downstream of Fgf7 to promote cellular differentiation into umbrella cells. Furthermore, we found that Fgf7 is predominantly expressed in the umbrella cells of the urothelium, whereas Fgf10 is predominantly expressed in the urothelium and stroma of AdBTs.
Conclusions
We demonstrated that unlike Fgf10, Fgf7 induces cellular differentiation via PPARγ activity and has a unique tissue distribution pattern in the adult bladder. Further studies on the Fgf7-PPARγsignaling axis would provide insights into the differentiation mechanisms toward functional umbrella cells and the pathogenesis of several urinary tract diseases.