bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Changing Role of Accrual Accounting: International Evidence
Authors: Li Haidan , Li Siqi 
Published: June 2023

ABSTRACTUnder the accrual accounting model, the timing role of accruals leads to a negative correlation between accruals and cash flows. Our study investigates the time-series trend of the timing role of accruals and finds a temporal decline in the magnitude of the correlation between accruals and cash flows in our sample of 51 countries over 1991–2019. This decline is primarily caused by increases in loss firms and operation volatility. Several accounting and economic factors, such as the use of accrual accounting, discretionary accruals, matching between revenues and expenses, IFRS adoption, and accounting connectedness, are positively associated with the strength of the accrual-cash flow relation and therefore decelerate the decline of the accrual timing role. Additional analysis suggests that the decline in accrual timing over time is present regardless of a country’s economic growth, legal tradition or institutions, and the extent of the use of accrual accounting.JEL Classifications: M41.
A Defect in Mitochondrial Complex III but Not in Complexes I or IV Causes Early β-Cell Dysfunction and Hyperglycemia in Mice
Authors: Lang Anna L. , Nissanka Nadee , Louzada Ruy A. , Tamayo Alejandro , Pereira Elizabeth , Moraes Carlos T. , Caicedo Alejandro 
Published: June 2023

Mitochondrial metabolism and oxidative respiration are crucial for pancreatic β-cell function and stimulus secretion coupling. Oxidative phosphorylation (OxPhos) produces ATP and other metabolites that potentiate insulin secretion. However, the contribution of individual OxPhos complexes to β-cell function is unknown. We generated β-cell–specific, inducible OxPhos complex knock-out (KO) mouse models to investigate the effects of disrupting complex I, complex III, or complex IV on β-cell function. Although all KO models had similar mitochondrial respiratory defects, complex III caused early hyperglycemia, glucose intolerance, and loss of glucose-stimulated insulin secretion in vivo. However, ex vivo insulin secretion did not change. Complex I and IV KO models showed diabetic phenotypes much later. Mitochondrial Ca2+ responses to glucose stimulation 3 weeks after gene deletion ranged from not affected to severely disrupted, depending on the complex targeted, supporting the unique roles of each complex in β-cell signaling. Mitochondrial antioxidant enzyme immunostaining increased in islets from complex III KO, but not from complex I or IV KO mice, indicating that severe diabetic phenotype in the complex III-deficient mice is causing alterations in cellular redox status. The present study highlights that defects in individual OxPhos complexes lead to different pathogenic outcomes.

Article Highlights
Mitochondrial metabolism is critical for β-cell insulin secretion, and mitochondrial dysfunction is involved in type 2 diabetes pathogenesis. We determined whether individual oxidative phosphorylation complexes contribute uniquely to β-cell function. Compared with loss of complex I and IV, loss of complex III resulted in severe in vivo hyperglycemia and altered β-cell redox status. Loss of complex III altered cytosolic and mitochondrial Ca2+ signaling and increased expression of glycolytic enzymes. Individual complexes contribute differently to β-cell function. This underscores the role of mitochondrial oxidative phosphorylation complex defects in diabetes pathogenesis.
Trajectories of Liver Fibrosis and Gene Expression Profiles in Nonalcoholic Fatty Liver Disease Associated With Diabetes
Authors: Sako Saori , Takeshita Yumie , Takayama Hiroaki , Goto Hisanori , Nakano Yujiro , Ando Hitoshi , Tsujiguchi Hiromasa , Yamashita Tatsuya , Arai Kuniaki , Kaneko Shuichi , Nakamura Hiroyuki , Harada Kenichi , Honda Masao , Takamura Toshinari 
Published: June 2023

Understanding the mechanisms linking steatosis to fibrosis is needed to establish a promising therapy against nonalcoholic fatty liver disease (NAFLD). The aim of this study was to clarify clinical features and hepatic gene expression signatures that predict and contribute to liver fibrosis development during the long-term real-world histological course of NAFLD in subjects with and without diabetes. A pathologist scored 342 serial liver biopsy samples from 118 subjects clinically diagnosed with NAFLD during a 3.8-year (SD 3.45 years, maximum 15 years) course of clinical treatment. At the initial biopsy, 26 subjects had simple fatty liver, and 92 had nonalcoholic steatohepatitis (NASH). In the trend analysis, the fibrosis-4 index (P &lt; 0.001) and its components at baseline predicted the future fibrosis progression. In the generalized linear mixed model, an increase in HbA1c, but not BMI, was significantly associated with fibrosis progression (standardized coefficient 0.17 [95% CI 0.009–0.326]; P = 0.038) for subjects with NAFLD and diabetes. In gene set enrichment analyses, the pathways involved in zone 3 hepatocytes, central liver sinusoidal endothelial cells (LSECs), stellate cells, and plasma cells were coordinately altered in association with fibrosis progression and HbA1c elevation. Therefore, in subjects with NAFLD and diabetes, HbA1c elevation was significantly associated with liver fibrosis progression, independent of weight gain, which may be a valuable therapeutic target to prevent the pathological progression of NASH. Gene expression profiles suggest that diabetes-induced hypoxia and oxidative stress injure LSECs in zone 3 hepatocytes, which may mediate inflammation and stellate cell activation, leading to liver fibrosis.

Article Highlights
It remains uncertain how diabetes and obesity contribute to histological courses of nonalcoholic fatty liver disease (NAFLD). Clinical features and gene expression signatures that predict or are associated with future liver fibrosis development were assessed in a serial liver biopsy study of subjects with NAFLD. An increase in HbA1c, but not BMI, was associated with liver fibrosis progression in the generalized linear mixed model. Considering hepatic gene set enrichment analyses, diabetes may enhance liver fibrosis via injuring central liver sinusoidal endothelial cells that mediate inflammation and stellate cell activation during NAFLD development.
Influence of Gestational Diabetes Mellitus on Diabetes Risk and Glycemic Control in a Retrospective Population-Based Cohort
Authors: McCarthy Katharine J. , Liu Shelley H. , Huynh Mary , Kennedy Joseph , Chan Hiu Tai , Mayer Victoria L. , Vieira Luciana , Tabaei Bahman , Howell Frances , Lee Alison , Van Wye Gretchen , Howell Elizabeth A. , Janevic Teresa 
Published: June 2023

OBJECTIVE
Racial/ethnic-specific estimates of the influence of gestational diabetes mellitus (GDM) on type 2 diabetes remain underexplored in large population-based cohorts. We estimated racial/ethnic differences in the influence of GDM on diabetes risk and glycemic control in a multiethnic, population-based cohort of postpartum women.

RESEARCH DESIGN AND METHODS
Hospital discharge and vital registry data for New York City (NYC) births between 2009 and 2011 were linked with NYC A1C Registry data between 2009 and 2017. Women with baseline diabetes (n = 2,810) were excluded for a final birth cohort of 336,276. GDM on time to diabetes onset (two A1C tests of ≥6.5% from 12 weeks postpartum onward) or glucose control (first test of A1C &lt;7.0% following diagnosis) was assessed using Cox regression with a time-varying exposure. Models were adjusted for sociodemographic and clinical factors and stratified by race/ethnicity.

RESULTS
The cumulative incidence for diabetes was 11.8% and 0.6% among women with and without GDM, respectively. The adjusted hazard ratio (aHR) of GDM status on diabetes risk was 11.5 (95% CI 10.8, 12.3) overall, with slight differences by race/ethnicity. GDM was associated with a lower likelihood of glycemic control (aHR 0.85; 95% CI 0.79, 0.92), with the largest negative influence among Black (aHR 0.77; 95% CI 0.68, 0.88) and Hispanic (aHR 0.84; 95% CI 0.74, 0.95) women. Adjustment for screening bias and loss to follow-up modestly attenuated racial/ethnic differences in diabetes risk but had little influence on glycemic control.

CONCLUSIONS
Understanding racial/ethnic differences in the influence of GDM on diabetes progression is critical to disrupt life course cardiometabolic disparities.
Hur AI-verktyget ChatGPT klarar en hemtentamen i palliativ vård
Authors: Christiansen Mats , Normark Lena , Swenne Christine Leo 
Published: June 2023

Dataprogrammet ChatGPT är en bott som utför automatiska uppgifter. Denna chattbott skapade rubriker under hösten på grund av dess förmåga att med artificiell intelligens (AI) skapa svar på riktade frågor och texter utifrån ett beskrivet syfte. I slutet av december 2022 lades 16 frågor från en hemtentamen i palliativ vård vid sjuksköterskeprogrammet in i AI-botten för att få dem besvarade och testa bottens förmåga att besvara frågorna korrekt. Vi ville även testa om man kunde se någon skillnad på svaren i rättningsmallen och på studenternas svar och på de svar som genererats från AI-botten. En bedömning av bottens svar visade på att den hade klarat examinationen. Somliga svar var mycket bra och resonerande till sin natur, något gav reducerade poäng pga. bristande innehåll och ett par svar felaktiga. Ett svar stack ut då det var på engelska. Svaren hade ibland smärre grammatiska fel, men var främst betydligt längre och bättre strukturerade än studerandes. Möjligheten att upptäcka försök till vilseledande i examination hade varit liten. Det finns skillnad i svarens diskurs, där svaren från botten har en mer amerikansk stil i sin formulering.
ENGLSIH ABSTRACT
How the AI tool ChatGPT passes a home exam in palliative careThe ChatGPT computer program is a bot that performs automatic tasks. This chatbot made headlines during the fall due to its ability to use Artificial Intelligence (AI) to create answers to targeted questions and texts based on a described purpose. At the end of December 2022, 16 questions from a home exam in palliative care at the nursing program were put into the AI bot to get them answered and test its ability to answer the questions correctly but also an assessment of whether the answers could be detected. An evaluation of the bot’s answers showed it had passed the examination. Some answers were excellent and reasoned, some gave reduced points due to lack of content, and some were incorrect. One answer stood out as it was in English. The answers sometimes had minor grammatical errors but were significantly more prolonged and better structured than the students’ answers. The possibility of detecting attempts at deception in the examination had been limited. There is a difference in discourse in the answers, with the answers from the bot having a more American style.
Pengujian Model Kinerja Keuangan Pada UMKM Di Kabupaten Buleleng
Authors: Komang Eni Candraningsih  , Anantawikrama Tungga Atmadja  , Desak Nyoman Sri Werastuti  
Published: June 2023

Abstract
This research is based on the decline in the financial performance of MSMEs in the Buleleng Regency. This study aimed to empirically prove the effect of financial literacy and financial technology on financial inclusion and its impact on the financial performance of MSMEs in the Buleleng Regency. The sample of this research is MSMEs in Buleleng Regency, which was selected using the purposive sampling method. Data analysis used Structural Equation Modeling-Partial Least Square with the help of SmartPLS Version 3. The results showed that financial literacy and financial technology positively and significantly affected financial inclusion. Financial literacy and financial technology positively and significantly affected financial performance. Financial inclusion had a positive and significant effect on financial performance, and financial inclusion mediates the effect of financial literacy and financial technology on financial performance.
Keywords: financial performance; financial inclusion; financial literacy; financial technology.
Determinan Kecenderungan Fraud Di Era Pandemi Covid19 Yang Dimoderasi Budaya Tri Hita Karana
Authors: Adelia A.A. Made Citra , Sujana Edy , Purnamawati I Gusti Ayu 
Published: June 2023

Abstract
The weakening of the economic sector has an impact on the number of Fraud cases that occur. This study aims to examine and analyze the effect of compensation suitability, situational leadership style, individual morality, and Whistleblowing on Fraud tendencies in the COVID-19 pandemic era, as well as to examine and analyze the suitability of compensation, situational leadership style, individual morality, and Whistleblowing moderated by culture. Tri hita karana against the tendency of Fraud in the era of the COVID-19 pandemic. The population in this study were employees at RSIA Harapan Bunda, amounting to 49 people. This study uses a saturated sample, which means that the entire population is sampled. The data in the study were collected through a questionnaire method. The analytical method used is MRA using the SPSS 22 program. This study uses the theory of Fraud pentagon and attribution theory. The results showed that the suitability of compensation, situational leadership style, individual morality, and Whistleblowing had a significant negative effect on the tendency of Fraud, and the tri hita karana culture was able to moderate the effect of the suitability of compensation, situational leadership style, individual morality, and Whistleblowing on the tendency of Fraud.

Keywords : thk culture, tendency fraud, COVID-19
Pengaruh NPL Dan CAR Terhadap Profitabilitas Dengan Restrukturisasi Kredit Sebagai Variabel Moderasi Pada Sektor Perbankan
Authors: Sulastrini Luh putu , Diatmika I Putu Gede , Purnamawati I Gusti Ayu 
Published: June 2023

Abstract
The global financial recession that occurred due to the widespread Covid-19 outbreak since the end of 2019, became one of the phenomena that was able to reduce the stamina of the national economy, one of the sectors affected was the banking sector. This study aims to examine and analyze the effect of Non Performing Loans (NPL) on Profitability, the effect of Capital Adequacy Ratio (CAR) on Profitability, the effect of credit restructuring in moderating the effect of NPL on Profitability, the effect of credit restructuring in moderating the effect of CAR on Profitability. The data analyzed is secondary data based on banking financial statements listed on the IDX dated December 31, 2017, 2018, 2019, and 2020. The analytical method used is Moderated Regression Analysis using the SPSS 21 program. The results show that NPL has a significant influence on profitability, CAR has a significant effect on profitability, credit restructuring is able to moderate the effect of NPL on profitability and credit restructuring is not able to moderate the effect of CAR on profitability.

Keywords: NPL, CAR, Profitability, Credit Restructuring, Banking Sector.
Wisata Religi di Tengah Pandemi (Studi Perilaku Peziarah Makam Syekh Jangkung Pati)
Authors: Prasetiyo Edy , Khamdun Khamdun , Kuryanto M. Syafruddin 
Published: June 2023

Wisata religi adalah perjalanan keagamaan yang dilakukan untuk memenuhi dahaga spiritual seseorang yang dilakukan di tempat-tempat tertentu. Makam Syekh Jangkung Landoh adalah salah satu tempat tujuan wisata religi yang ada di Pati. Sampai saat ini banyak peziarah yang datang ke makam Syekh Jangkung Landoh, namun dengan protokol kesehatan( prokes) yang harus diterapkan menginggat pandemi yang masih terjadi di Indonesia. Oleh karena itu, penelitian ini bertujuan untuk mengetahui bentuk-bentuk penerapan protokol kesehatan di makam Syekh Jangkung Pati, seperti mengenakan masker, menjaga kebersihan tangan, dan menjaga jarak. Selain itu, penelitian ini juga membahas dampak-dampak penerapan protokol kesehehatan bagi peziarah makam Syekh Jangkung Pati. Jenis penelitian yang digunakan yaitu penelitian lapangan dengan pendekatan kualitatif. Hasil penelitian menunjukan bahwa perilaku peziarah Makam Syekh Jangkung selama pandemi sudah sesuai dengan aturan yang diterapkan pemerintah selama pandemi. Peziarah sudah dengan tertib mengenakan masker, menjaga kebersihan tangan, dan menjaga jarak ketika berada di dalam makam Syekh Jangkung Pati.
Respon Anak dalam Pelestarian Cagar Budaya Situs Patiayam Kudus
Authors: Persada Awan Yudha , Fajrie Nur , Ismaya Erik Aditia 
Published: June 2023

Cagar Budaya adalah warisan peninggalan sejarah yang perlu dilestarikan, akan tetapi masih banyak masyarakat yang belum memiliki kesadaran untuk menjaga dan merawat cagar budaya sebagai warisan budaya bangsa. Oleh sebab itu, penelitian ini bertujuan untuk menganalisis respon anak dalam pelestarian Cagar Budaya Situs Patiayam ditinjau dari aspek kognitif. Penelitian ini menggunakan pendekatan kualitatif dengan jenis naratif. Penelitian ini menganalisis respon anak dalam pelestarian Cagar Budaya Situs Patiayam. Subjek penelitian ini adalah 5 anak sekolah dasar dan petugas situs Patiayam. Teknik pengumpulan data meliputi observasi, wawancara mendalam, dokumentasi. Analisis data menggunakan model interaktif pendekatan kualitatif yang mengacu pada konsep Milles dan Huberman. Hasil penelitian ini menunjukkan bahwa adanya respon anak yang antusias dan senang secara aktif, sehingga anak memahami cara pelestarian Cagar Budaya Situs Patiayam. Kognitif yang dimiliki oleh anak mampu menumbuhkan sikap kepedulian anak terhadap pelestarian cagar budaya.
Meningkatkan Keterampilan Menulis Teks Eksposisi dengan Model Picture And Picture berbasis Tri Hita Karana
Authors: Wirabhakti Lalu Wahyudi 
Published: June 2023

Siswa sering mengalami kesulitan dalam memaparkan, menjelaskan, menyampaikan informasi, dan menerangkan sesuatu yang akan dituangkan dalam tulisan teks eksposisi. Hal tersebut membuat siswa cenderung pasif dan merasa bosan dengan proses pembelajaran menulis. Penelitian ini bertujuan untuk menganalisis penerapan model picture and picture untuk meningkatkan keterampilan menulis teks eksposisi pada peserta didik. Penelitian ini adalah penelitian tindakan kelas yang dilaksanakan dalam dua siklus, yang terdiri dari rencana tindakan, pelaksanaan tindakan, observasi atau evaluasi, dan refleksi. Subjek penelitian berjumlah 37 orang dengan rincian 22 orang putra dan 15 orang putri. Instrumen yang digunakan untuk mengumpulkan data yaitu kuesioner. Dalam mengumpulkan data tersebut, digunakan empat metode, yaitu metode observasi, metode tes, dan metode angket. Analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif kualitatif dan deskriptif kuantitatif. Hasil analisis data rata-rata nilai keterampilan menulis teks eksposisi siklus I yaitu masih banyak siswa yang mendapatkan nilai di bawah rata-rata (belum berhasil) Pada Siklus II dengan pembelajaran menulis teks eksposisi menunjukkan banyak siswa yang mendapatkan nilai di atas rata-rata (tuntas). Disimpulkan bahwa hasil belajar keterampilan menulis teks eksposisi meningkat melalui penerapan model picture and picture pada peserta didik. Disarankan kepada guru bahasa Indonesia untuk mengaplikasikan model picture and picture berbasis Tri Hita Karana dapat meningkatkan hasil keterampilan menulis.
An experimental facility for the development of a gravitational water vortex turbine
Authors: Johan Betancour  , Rubio-Clemente A  , Chica E  
Published: June 2023

Gravitational water vortex turbine (GVT) is a run-of-the-river hydroelectricsystem usedfor generatingelectricity in the absence of a large dam and a reservoir;i.e.,GVT generatespower using the water natural flow rate. Recently, the development of GVT is gaining a growing interest within the scientific community concerning theadvantagesassociated with the technology in the process of electric power production. This work describes the design of an experimental facility for the characterization ofaGVTin order to understand in a detailed waythe effect of the variation of hydrodynamic and geometric parameters on the performance curve of the turbine. The experimental results demonstratedthat a wider vortex is generated at lower channel inflow velocities.Additionally, a maximum efficiency of 0.495 at 140.25 rpm was found for the GVT tested.
Effect of cloud transits in a stand-alone solar photovoltaic water pumping system.
Authors: J.S. Artal-Sevil  , T. Vazquez-Pulido  , S. Bea-Alvarez  , R. Dufo-López  
Published: June 2023

This paper discusses the effects of cloud transit on a stand-alone direct solar photovoltaic water pumping system for irrigation and farms. In this way, its impact is studied, applying a possible classification based on its incidence and effects on the system. For this, the information provided by the data loggers of different photovoltaic installations has been analyzed and in turn compared with the data obtained in the reference installation. In addition, the Matlab-Simulink simulation model used is described. Different simulations have been developed to verify the basic characteristics of the proposed system. In this way, it is possible to check the advantages and drawbacks of the direct water pumping in irrigation applications. At the same time, the system parameters can be easily modified to meet the requirements of different water flow capacities. Also, the water hammer effect and the cavitation phenomenon in the water pump are described. Finally, the simulation results obtained as well as their conclusions are presented.
Output voltage control of the OVT inverter
Authors: A. Muc  , J. Iwaszkiewicz  
Published: June 2023

The paper presents the possibility of the output voltage control of an OVT inverter. The idea of the OVT inverter construction is based on the orthogonal space vectors theory. The OVT inverter is built of two components two-level three-phase inverters: the main inverter (MI) and the auxiliary one (AI). The output voltage of the OVT inverter takes the shape of a stepped voltage analogous to the voltage generated by multilevel inverters. The paper demonstrates possible control methods of the output voltage frequency and amplitude. The results obtained during simulation studies prove that the output voltage essential parameters may be a function of the DC voltage and the control circuitry permits easy defining a selection of voltage/frequency characteristics.
PENINGKATAN KETERAMPILAN PROSES SAINS MELALUI LEMBAR KERJA PESERTA DIDIK (LKPD) BERBASIS SAINTIFIK BERBANTUAN PROGRAM ALGODOO PADA PEMBELAJARAN FISIKA
Authors: Sinuraya Jurubahasa , Widianto Yeyen 
Published: June 2023

Lembar kerja peserta didik (LKPD) merupakan lembaran-lembaran kerja yang memuat instruksi kerja untuk membantu peserta didik untuk menyelesaikan tugas-tugas pembelajaran dan kegiatan penyelidikan terhadap suatu fenomena fisika. Penelitian ini bertujuan untuk menganalisis ketercapaian keterampilan proses sains (KPS) peserta didik melalui penggunaan LKPD berbantuan program Algodoo dalam materi Usaha. Jenis penelitian ini adalah kuasi eksperimen. Penelitian dilakukan di Madrasah Aliyah Negeri 1 Medan. Rancangan penelitian menggunakan one group test-posttest design. Subjek penelitian adalah kelas X MIA 5 berjumlah 40 orang. Alat pengumpul data penelitian ini adalah lembar penilaian KPS. Teknik analisis data digunakan persamaan N-gain ternormalisasi. Hasil rerata N-gain adalah 0,6 dalam kategori sedang. Rerata N-gain dan level kategorinya menggambarkan ketercapaian KPS yang dibelajarkan dengan LKPD berbasis saintifik berbantuan Program Algodoo dapat meningkakan KPS pesereta didik.