bluuebunny/crossref_metadata_2025_split huggingface dataset:
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEGAWAI FEB UIN SYARIF HIDAYATULLAH, JAKARTA DALAM MEMBAYAR ZAKAT PROFESI
Authors: Ichsan Nurul , Rahmat Indra Nur 
Published: June 2023

Penelitian ini bertujuan menganalisis faktor-faktor yang mempengaruhi keputusan Pegawai di Fakultas Ekonomi dan Bisnis dalam melaksanakan zakat profesi. Adapun faktor-faktor yang diteliti yaitu religiusitas, altruisme, motivasi, pengetahuan dan fintech. Data yang digunakan dalam penelitian ini data primer yang didapat dari kuesioner dan wawancara. Metode yang digunakan yaitu partial least square (PLS). Populasi dari penelitian ini adalah seluruh pegawai fakultas Ekonomi UIN Syarif Hidayatullah Jakarta sebanyak 183 responden, yang terdiri dari pegawai administrasi 35 orang, dosen tetap 98 orang, dosen tidak tetap 50 orang. Penentuan sampel mengacu pada rumus Slovin yakni 72 responden, teknik pengambilan sampel ini menggunakan probability sampling. Hasil penelitian ini menunjukan bahwa variabel religiusitas, altruisme, motivasi, pengetahuan dan fintech berpengaruh terhadap keputusan berzakat pegawai di Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta. Nilai R-square Adjusted sebesar 0,894%. Artinya bahwa variabel religiusitas, altruisme, motivasi, pengetahuan dan fintech mempengaruhi keputusan dalam berzakat Profesi sebesar 89%, sedangkan 11% sisanya dipengaruhi oleh variabel lain di luar model yang di teliti. Implikasi dari penelitian adalah penelitian ini dapat digunakan sebagai referensi dalam perbandingan objek penelitian yang sama khususnya tentang analisis faktor-faktor yang mempengaruhi keputusan dalam membayar zakat, selain itu untuk lembaga amil zakat penelitian ini diharapkan bisa menjadi acuan untuk lebih memahami perilaku masyarakat dalam keputusannya membayar zakat sehingga bisa meningkatkan kinerja lembaga zakat dalam mengumpulkan dana.
The Mathematical Literation Skill of Indonesian Elementary School Student
Authors: Indriani Ari , Novianti Dwi Erna 
Published: June 2023

This study aimed to know the mathematical literation skill of elementary student. This study was qualitative descriptive approach. This study was held in SD Negeri 3 Kunduran. The population of this study was 5th grade with 39 students. The sampling was used saturation sampling technique. The data was collected using obervation, essay test, and documentation. Before the essay test was used, it was analyzed its content validity, level of difficulty, discrimination power, and reliability. Test was consist of 4 questions. The data technique was qualitative analysis with Miles and Hubermen model. This research showed that students who can worked on level 4 question were students who answered more correctly on question number 2. Students who can worked on level 3 question were students who answer more correctly on question number 4.This study concluded that the mathematical literation skill of 5th grade student in SD Negeri 3 Kunduran was good.
Accounting Personnel Quality, Audit Risk, and Auditor Responses
Authors: Gul Ferdinand A. , Lin Bin , Yang Zhifeng , Zhang Min , Zhu Haoran 
Published: June 2023

SUMMARY
This study draws on human capital theory to measure the quality of accounting personnel based on their education level and investigate whether the education level of the client firm’s accounting personnel affects auditors’ assessment of audit risk by examining audit outcomes. It shows that auditors charge higher fees and are more likely to make audit adjustments for companies whose accounting personnel have a lower level of education. The relationship between the education level of accounting personnel and audit fees (audit adjustments) is robust to an instrumental variable model, an entropy balancing approach, and a difference-in-differences analysis. Audit firms strategically assign more experienced partners to audit companies whose accounting personnel’s average education levels are relatively low. Taken together, these findings suggest that the education level of clients’ accounting personnel affects auditors’ assessment of audit risk and audit outcomes.
JEL Classifications: M40; M42; J01; J24.
The Dark Side of Robotic Process Automation (RPA): Understanding Risks and Challenges with RPA
Authors: Eulerich Marc , Waddoups Nathan , Wagener Martin , Wood David A. 
Published: June 2023

SYNOPSIS
Auditors and corporate accountants are rapidly adopting robotic process automation (RPA) to assist with accounting tasks. The purpose of this paper is to increase understanding of the risks and challenges associated with RPA. This is particularly important given most existing reports focus on the benefits of using RPA. We interview multiple professionals to ascertain challenges, drawbacks, or pitfalls of using RPA. We identify five key challenges related to RPA usage: (1) RPA is often used as a quick-fix band-aid instead of fixing core system issues, (2) RPA can cause serious control and security issues, (3) the true cost of RPA is often misunderstood and understated, (4) RPA governance is complicated and challenging, and (5) RPA usage can lead to a loss of process knowledge. Raising these issues should allow practitioners to make more informed decisions regarding RPA implementations and help inform them regarding the problematic areas that require better governance.
The Development of the Process Mining Event Log Generator (PMELG) Tool
Authors: Hawkins Steven R. , Pickerd Jeffrey , Summers Scott L. , Wood David A. 
Published: June 2023

SYNOPSIS
Process mining is an emerging technology that allows users to visualize all potential variations of business processes within an organization. It holds significant potential for impacting the field of accounting. However, training professionals and students in its use is challenging due to a lack of event data applicable to accounting and auditing scenarios. To address this issue, we developed an easy-to-use tool called the Process Mining Event Log Generator (PMELG) for generating process mining data files for the order-to-cash process. With the PMELG tool, users can create realistic datasets that incorporate key accounting and auditing concepts, such as segregation of duties issues, internal control violations, operational inefficiencies, and fraudulent behavior. We validate this tool with professionals and academics. Both groups believe the tool will be beneficial for both practitioners and academic audiences.
The Exosome-Transmitted lncRNA LOC100132249 Induces Endothelial Dysfunction in Diabetic Retinopathy
Authors: Hu Zizhong , Wang Jingfan , Pan Ting , Li Xinsheng , Tao Chao , Wu Yan , Wang Xingxing , Zhang Zhengyu , Liu Yu , Zhang Weiwei , Xu Changlin , Wu Xinjing , Gu Qinyuan , Fan Yuanyuan , Qian Huiming , Mugisha Aime , Yuan Songtao , Liu Qinghuai , Xie Ping 
Published: June 2023

Diabetic retinopathy (DR), one of the most common microangiopathic complications in diabetes, causes severe visual damage among working-age populations. Retinal vascular endothelial cells, the key cell type in DR pathogenesis, are responsible for abnormal retinal angiogenesis in advanced stages of DR. The roles of exosomes in DR have been largely unknown. In this study, we report the first evidence that exosomes derived from the vitreous humor of patients with proliferative DR (PDR-exo) promote proliferation, migration, and tube formation of human retinal vascular endothelial cells (HRVECs). We identified long noncoding RNA (lncRNA) LOC100132249 enrichment in PDR-exo via high-throughput sequencing. This lncRNA, also mainly derived from HRVECs, promoted angiogenesis both in vitro and in vivo. Mechanistically, LOC100132249 acted as a competing endogenous sponge of miRNA-199a-5p (miR-199a-5p), thus regulating the endothelial-mesenchymal transition promoter SNAI1 via activation of the Wnt/β-catenin pathway and ultimately resulting in endothelial dysfunction. In conclusion, our findings underscored the pathogenic role of endothelial-derived exosomes via the LOC100132249/miR-199a-5p/SNAI1 axis in DR angiogenesis and may shed light on new therapeutic strategies for future treatment of DR.

Article Highlights
This study provides the first evidence that exosomes derived from vitreous humor from patients with proliferative diabetic retinopathy participate in angiogenesis. The findings demonstrate an unreported long noncoding RNA (lncRNA), LOC100132249, by exosomal sequencing of vitreous humor. The newly found lncRNA LOC100132249, mainly derived from endothelial cells, promotes angiogenesis via an miRNA-199a-5p/SNAI1/Wnt/β-catenin axis in a pro–endothelial-mesenchymal transition manner.
Fasting Ketone Bodies and Incident Type 2 Diabetes in the General Population
Authors: Szili-Torok Tamas , de Borst Martin H. , Garcia Erwin , Gansevoort Ron T. , Dullaart Robin P.F. , Connelly Margery A. , Bakker Stephan J.L. , Tietge Uwe J.F. 
Published: June 2023

With rising incidence and prevalence of type 2 diabetes, prevention including identification of prospective biomarkers becomes increasingly relevant. Although ketone bodies recently received a renewed interest as potential biomarkers, data linking these metabolites to diabetes risk are scarce. Therefore, the present prospective study investigated a potential association between fasting ketone bodies and incident type 2 diabetes in the general population. This study from the PREVEND cohort included 3,307 participants from the general population initially free of diabetes or impaired fasting glucose. Baseline fasting ketone body concentrations were measured by nuclear magnetic resonance spectroscopy. One hundred twenty-six participants (3.8%) developed type 2 diabetes during a median (interquartile range) follow-up of 7.3 (6.3–7.6) years. In Kaplan-Meier analysis, sex-stratified ketone body levels strongly positively associated with incident type 2 diabetes, which was confirmed in Cox regression analyses adjusted for several potential confounders. There was no significant interaction by sex. Both 3-β-hydroxybutyrate and acetoacetate+acetone individually associated with incident type 2 diabetes. In conclusion, fasting plasma ketone body levels are strongly positively associated with incident type 2 diabetes in the general population independent of several other recognized risk factors. These results may have important implications for diabetes prevention including dietary strategies.

Article Highlights
The identification of biomarkers that predict type 2 diabetes is increasingly relevant for personalized medicine strategies. Data regarding ketone bodies and incident type 2 diabetes are scarce. This study shows that ketone bodies, either combined or as individual subspecies, are strongly associated with incident type 2 diabetes in the general population, independent of potential confounders. These results may have important implications for diabetes prevention including dietary strategies.
118-LB: Feasibility of a Prototype Dual Function Glucose Sensing Insulin Delivery Cannula in People with Type 1 Diabetes
Authors: LU JEAN , YI YUAN CHENG , KONG YEE W. , NETZER EMMA , WU HUANPING , SEIDL THOMAS , O'NEAL DAVID N. 
Published: June 2023

Background: SynerGTM (Pacific Diabetes Technology, Portland, OR), a prototype subcutaneous cannula combining glucose sensing and insulin infusion could reduce the burden on people with diabetes (PWD) using insulin pump therapy (IPT) and glucose sensors.
Aim: To assess and refine SynerGTM sensor accuracy, evaluate insulin infusion site function, and user tolerability.
Method: Adults with type 1 diabetes established on IPT participated. Following a 48-hour run-in using a commercially available infusion set with a study pump (Medtronic 780G), a SynerGTM set was inserted subcutaneously in the anterior abdomen and attached to the pump. Participants were blinded to the investigational device readings. A standardised meal was eaten 60 minutes post-insertion. Glucose was measured on arterialised blood by YSI and finger-stick test strips (Roche Accu-Chek Guide) every 10 minutes for 60 minutes before and every 15 minutes for 4 hours after the meal. An insulin bolus was delivered immediately prior to the study meal using SynerGTM. Insulin continued to be delivered using SynerGTM at home and fingerstick readings continued. A second meal test as described above was performed on day 4 before study conclusion. A commercially available (Dexcom G6) continuous glucose monitor (CGM) was inserted prior to the 48 hour run-in preceding day 1 and worn throughout the study.
Result: In 15 participants 99% of 679 data pairs of SynerGTM vs. YSI and 1305 data pairs vs. capillary glucose measurement were in zones A and B of the consensus error grid. MARD was 13.5% and 13.5% respectively. No artifact sensor spikes were observed with bolused insulin. SynerGTM was well tolerated and there were no significant differences in CGM time in range or TDD of insulin compared with run-in.
Conclusion: This study proves the feasibility of SynerGTM as the first single through-the-skin device providing co-located insulin infusion and glucose sensing for PWD who take insulin.

Disclosure
J. Lu: None. C. Yuan: None. Y. W. Kong: None. E. Netzer: None. H. Wu: None. T. Seidl: None. D. N. O'neal: None.

Funding
JDRF (IND-2016-261)
1784-PUB: Empagliflozin (EMPA) Enhances Vascular Insulin Sensitivity and Lowers Plasma ICAM in Subjects with Type 2 Diabetes (T2D)
Authors: NGUYEN THI , JAHN LINDA , HARTLINE LEE , AYLOR KEVIN W. , BARRETT EUGENE 
Published: June 2023

Background: The mechanism(s) by which sodium-glucose cotransporter 2 inhibitor (SGLT2i) use improves cardiovascular and renal outcomes in T2D are not well-defined. We hypothesized that EMPA would increase vascular insulin sensitivity and decrease endothelial cell (EC) stress markers in T2D. Study Design: Ten 18-60 years-old persons with T2D, 6.5 &lt; a1c 3 months, were studied. we measured vascular stiffness (pulse wave separation analysis), ec function (flow-mediated dilation (fmd)), and stress biomarkers (elisa) before after a 2-hour, 1 mu min kg euglycemic clamp at 0 12 weeks treatment with 10 mg empa daily. results: not wk 0, but wks, insulin decreased forward backward arterial pressures from 28±3 to 20±2 24±3 13±1 mmhg, respectively, (p&lt;0.02, each) improved the fmd response (p="0.02)," indicating function. peripheral systolic diastolic unchanged by week declined (p&lt;0.03, treatment. lowered baseline post-insulin plasma icam-1 (p&lt;0.002, increased vcam-1 (p&lt;0.0005). infusion pecam-1 (p&lt;0.03) vasoconstrictor endothelin-1 (p&lt;0.01) comparably or without e-selectin s100a8 9 did change significantly either empa. decrease suggests that inflammation. insulin’s action lower appeared independent of empa, may contribute empa’s beneficial actions. Interpretation: EMPA for 12 weeks enhanced insulin’s action to: 1) diminish arterial stiffness, 2) enhance EC function including biomarker release, and 3) lower blood pressure. Improved vascular insulin sensitivity may contribute to the improved CVD outcomes seen with SGLTi treatment.

Disclosure
T.Nguyen: None. L.Jahn: None. L.Hartline: None. K.W.Aylor: None. E.Barrett: None.

Funding
National Institutes of Health (R01HL142250)
1803-PUB: Effectiveness and Safety of the Insulin Degludec U100 vs. Glargine U300 in People with Type 1 diabetes—The IneoxPlus Real-World Study
Authors: RUIZ DE ADANA MARIA S. , DOMÍNGUEZ-LÓPEZ MARTA E. , DEL ROSARIO VALLEJO MORA MARÍA , COLOMO NATALIA , LINARES FRANCISCA , MORILLAS VIRGINIA , JOSÉ VALLEJO HERRERA MARÍA , PATRICIA ALONSO GALLARDO SILVIA , TERESA PADILLA FUENTES MARÍA , NAVAS VELA LUIS I. , MALDONADO-ARAQUE CRISTINA , OLVEIRA GABRIEL , ROJO MARTÍNEZ GEMMA 
Published: June 2023

Objective: The INEOX-Plus study aims to compare the efficacy and safety of Deg-U100 and Gla-U300 in people with T1d incorporated to the Flash Glucose Monitoring (FGM) technology for over 6 months.
Materials and Methods: Cross-sectional study in 161 of the 260 T1D participants of the INEOX randomized study (NCT 03328845) who were initially randomized between 2017 and 2019 to receive Gla-U300 or Deg-U100 insulin and incorporated to FGM technology after. Participants were re-evaluated in the INEOX_Plus visit, at an average 2.8 years after the final INEOX visit. Sociodemographic variables, insulin dose, plasma HbA1c and episodes of severe hypoglycemia and ketosis in the previous year were collected together with data on Freestyle libre 2® system downloaded from the last 90 days: sensor use, number of daily scans, GMI, mean glucose, CV, TIR 70-180, TBR 69-54, TBR &lt;54, TAR 181-250, TAR &gt;250 and hypoglycemia events- number/90 days and rate/year-.
Results: 90 men (56%) and 71 women (44%), mean age 44±11 years, with diabetes evolution of 23.5±10 years belonging to the INEOX study accepted to participate; 75 subjects (46%) used Gla-U300 and 86 (54%) Deg-U100. A significant reduction in HbA1c was observed between the final INEOX and INEOX-Plus visit (7.65±1.04% vs 7.43±0.84%, p= 0.002) regardless of the type and dose of second-generation long-acting insulin analogue used. There were no episodes of severe hypoglycemia or ketoacidosis reported. We did not find significant differences in insulin doses, HbA1c and FGM metrics except in the Hypoglycemia events incidence rate -213.65 vs 260.05 events/person/year; p=0.001 - for Gla-U300 vs Deg-U100 respectively.
Conclusions: For people with T1D in routine clinical follow-up with FGM, Gla-U300 and Deg-U100 insulin have a similar effect on the efficacy and safety variables except for significantly lower incidence rate of yearly hypoglycemia events for Gla-U300 users.

Disclosure
M.S.Ruiz de adana: None. L.I.Navas vela: None. C.Maldonado-araque: None. G.Olveira: Other Relationship; Abbott Diabetes, Novo Nordisk, Speaker's Bureau; Lilly. G.Rojo martínez: None. M.E.Domínguez-lópez: None. M.Vallejo mora: None. N.Colomo: None. F.Linares: None. V.Morillas: Other Relationship; Boehringer Ingelheim and Eli Lilly Alliance. M.Vallejo herrera: None. S.Alonso gallardo: None. M.Padilla fuentes: None.

Funding
Instituto de Salud Carlos III (PI 17/00861)
1805-PUB: Results of a Two-Part Feasibility Study Assessing Inhaled Insulin for Meals with MDI or Automated Insulin Delivery (AID) Compared with Standard AID Therapy
Authors: KAISERMAN KEVIN , ULLOA JOHANNA , PLEITEZ JENNIFER , SYLVAN JOSEPH , CODORNIZ KEVIN , LEE SCOTT , JACOBSON CHRISTOPHER , BLEVINS THOMAS 
Published: June 2023

Background: Technosphere Insulin (TI) is an ultra-rapid acting inhaled insulin and when used with basal insulin may be a safe and effective alternative to AID systems in type 1 diabetes.
Methods: During study part 1, subjects using an AID were given an in-clinic standardized meal with either all meal insulin as TI (n=21) at meal start or rapid-acting insulin given via an AID (n=5) 15 minutes prior. Capillary glucose was measured at intervals for 2 hours. During study part 2, HbA1c was compared for 3 groups at baseline and 90 days: AID control (n=5), TI+AID (TI for meals only; n=9), or TI+insulin degludec (TI for meals and corrections, degludec for daily basal; n=10).
Results: The figure shows in study part 1, TI led to significantly lower post-prandial glucose than AID control for the standardized meal. In study part 2, comparable HbA1c reduction from baseline was observed in all 3 groups. No events of severe hypoglycemia and one episode of diabetic ketoacidosis not related to TI per investigator were reported.
Conclusion: This initial evaluation indicates that 1) TI had a more favorable glycemic response for 2 hours after the meal compared to AID control, and 2) HbA1c baseline to 90 days was comparable for the AID and the TI arms without serious safety issues. Adding TI for meals or switching to TI and basal insulin may provide comparable safety and efficacy to AID alone.

Disclosure
K.Kaiserman: Employee; MannKind Corporation, Research Support; Medtronic, Stock/Shareholder; MannKind Corporation. J.Ulloa: Employee; MannKind Corporation. J.Pleitez: Employee; MannKind Corporation. J.Sylvan: Employee; MannKind Corporation. K.Codorniz: Research Support; Medtronic, MannKind Corporation. S.Lee: Consultant; MannKind Corporation. C.Jacobson: Advisory Panel; MannKind Corporation, Medtronic. T.Blevins: Other Relationship; Medtronic, Research Support; Lilly Diabetes, Novo Nordisk, Dexcom, Inc., Abbott Diabetes, Tandem Diabetes Care, Inc., Medtronic, Speaker's Bureau; Lilly Diabetes, Novo Nordisk A/S.
1807-PUB: Monocarbonyl Curcumin Analogs C66 and B2BrBC Improve Redox Status in Streptozotocin-Induced Diabetic Rats
Authors: STOJCHEVSKI RADOSLAV , ANGELOVSKI MARIJA , VELICHKOVIKJ SARA , HADZI-PETRUSHEV NIKOLA , BOGDANOV JANE B. , MLADENOV MITKO , PORETSKY LEONID , AVTANSKI DIMITER 
Published: June 2023

Curcumin is a natural polyphenolic compound with recognized antioxidant and anti-inflammatory effects. However, low water solubility, poor bioavailability, and rapid metabolism in vivo make its use challenging. To overcome these drawbacks, numerous curcumin analogs have been developed. The aim of the present study was to investigate the effect of two experimental curcumin monocarbonyl analogs [(2E,6E)-2,6-bis[(2-trifluoromethyl)benzylidene]cyclohexanone (C66)] and (2E,6E)-2,6-bis(2-bromobenzylidene)cyclohexanone) (B2BrBC)] on oxidative stress markers and antioxidant enzymes in streptozotocin (STZ)-induced diabetes rat model. The study involved a total of 53 male Wistar rats divided into two experiments in order to assess their therapeutic and preventive effects: STZ injection (60 mg/kg) followed by C66 or B2BrBC treatment (both 50 µmol/kg) daily for 30 days before the sacrifice (Experiment 1), and a single dose of C66 or B2BrBC treatment (both 125 µmol/kg) 6 hours before STZ injection, and sacrifice after 72 hours (Experiment 2). Plasma, liver, and kidney samples were obtained and used to measure the oxidative stress biomarkers [malondialdehyde (MDA) and advanced oxidation protein products (AOPP)] and the activity of antioxidant enzymes [superoxide dismutase (SOD), catalase (CAT), and glutathione peroxidase (GPx)]. The results demonstrated that both curcumin analogs displayed protective and restorative effects and counteracted the effect of STZ on the tested redox biomarkers and antioxidant enzymes, most prominently after 30 days post-treatment (Experiment 1). We conclude that the beneficial effects of C66 and B2BrBC in the STZ diabetes model provide a basis for further studies involving C66 and B2BrBC and other curcumin analogs in diabetes.

Disclosure
R.Stojchevski: None. M.Angelovski: None. S.Velichkovikj: None. N.Hadzi-petrushev: None. J.B.Bogdanov: None. M.Mladenov: None. L.Poretsky: None. D.Avtanski: None.

Funding
Gerald and Dorothy Friedman New York Foundation for Medical Research