bluuebunny/crossref_metadata_2025_split huggingface dataset:
Hubungan Kunjungan ANC terhadap Kejadian Preeklampsia pada Ibu Hamil di Puskesmas Wagir Tahun 2021-2022
Authors: Daeli Imelia , Wardani Hartati Eko , Tama Tika Dwi , Gayatri Rara Warih 
Published: August 2023

Abstract: Preeclampsia/eclampsia is a multi-organ disease which is one of the highest causes Maternal Mortality Rate (MMR) in Malang Regency, East Java Province 2021. ANC are a program of at least 6 prenatal visits by pregnant women to health facilities. This study aims to see the effect of visits to ANC services on the incidence of preeclampsia in pregnant women at the Wagir Health Center 2021-2022. This study used a retrospective cohort study with medical records of pregnant women. The research was conducted at Wagir Health Center within 6 months. The variables in this study were ANC visits (independent) and preeclampsia (dependent). The potential confounding variables are maternal age, parity, and hypertension. This study used Pearson Chi-Square test, Hazard Ratio, and Cox Regression (Backward LR). Result showed that there was a visible relationship between ANC service visits and incidence of preeclampsia (p equal to0.00) with Risk Ratio (RR) 4.01 (95 percent CI equal to 1.25-9.16). It was also found that hypertension was partially related to the incidence of preeclampsia with (p equal to 0.00) with RR of 35.5 (95 percent CI equal to 11.5 – 109.6). It is hoped that stakeholders can increase ANC visits by pregnant women in order to reduce MMR, especially due to preeclampsia.
Abstrak: Preeklampsia/eklampsia merupakan penyakit multi organ yang menjadi salah satu penyebab Angka Kematian Ibu (AKI) di Kabupaten Malang tertinggi di Provinsi Jawa Timur pada tahun 2021. Pelayanan ANC merupakan program kunjungan kehamilan minimal 6 kali oleh ibu hamil di fasilitas kesehatan. Penelitian ini bertujuan untuk melihat adanya pengaruh kunjungan Pelayanan ANC terhadap kejadian preeklampsia pada ibu hamil di Puskesmas Wagir Kabupaten Malang Tahun 2021-2022. Penelitian ini menggunakan desain studi cohort retrospective yang menggunakan data rekam medik ibu hamil. Penelitian dilaksanakan di Puskesmas Wagir dalam waktu 6 bulan. Variabel pada penelitian ini yakni Kunjungan ANC (independen) dan kejadian Preeklampsia (dependen). Selain itu variabel potensial confounder yakni usia ibu, paritas, dan hipertensi. Analisis penelitian ini menggunakan uji Pearson Chi-Square, Hazard Ratio, dan analisis Cox Regression dengan metode Backward LR. Hasil penelitian menunjukkan bahwa terdapat hubungan yang bermakna antara kunjungan Pelayanan ANC dengan kejadian preeklampsia (p sama dengan 0,00) dan nilai Risk Ratio (RR) sebesar 4,01 (95 persen CI sama dengan 1,25-9,16). Didapatkan juga bahwa hipertensi secara parsial berhubungan dengan kejadian preeklampsia dengan (p sama dengan 0,00) dan RR sebesar 35,5 (95 persen CI sama dengan 11,5 – 109,6). Diharapkan tenaga kesehatan dan stakeholder dapat meningkatkan kunjungan ANC oleh ibu hamil guna menurunkan AKI khususnya karena preeklampsia.
Identifying Effective Factors in the Management of Medication Errors in HIV/AIDS Patients in Iran’s Health System Using Structural Equation Modeling
Authors: Keshtkar Narges , Masoudi Asl Iravan , Hessam Somayeh , Mahfoozpour Soad 
Published: August 2023

Background: One center that provides health services and treatment for immunodeficiency virus (HIV)/AIDS patients is a behavioral disease counseling center. Today, patient safety and treatment combined with compliance with ethical and legal standards are among the most important concerns of medical and health centers, including the most important criteria for the credibility of an institution. In the meantime, medication errors in HIV/AIDS patients can lead to treatment disruption, drug poisoning, or even death.
Objectives: Considering the importance of the subject, the present research was conducted to identify and explain the factors affecting the management of medication errors in HIV/AIDS patients in Iran’s health system.
Methods: The present study is an applied study performed by descriptive method. First, by reviewing the research literature and interviewing 35 experts in the field of HIV/AIDS treatment, the variables and main components affecting the management of medication errors in HIV/AIDS patients were extracted, and a research questionnaire was designed using them. Data were collected from 400 experts and specialists in infectious diseases, etc. Then, the collected data were analyzed using structural equation modeling, SPSS23 software, and LISREL software.
Results: Four factors were identified as effective factors in medication error management in HIV/AIDS patients: Organizational, educational, individual, and communication factors. Organizational and communication factors loading 0.763 and 0.646 had the highest and lowest impact on drug error management in HIV/AIDS patients, respectively.
Conclusions: To efficiently and effectively manage medication errors in HIV/AIDS patients, while considering all four factors, organizational and educational factors should be given more attention and emphasis by managers.
Assessment of Effectiveness and Adverse Effect of New Combination Chemotherapy (irinotecan, cisplatin, and dexamethasone) in Relapse and Refractory Hodgkin Lymphoma
Authors: Tabarraee Mahdi , Rezaee Atefeh , Abolghasemi Sara , Ghadiany Mojtaba , Ardakani MariaTavakoli , Mahdizadeh Mahshid , Hamidi Neda , Ghasemi Katayoon 
Published: August 2023

Background: Chemotherapy with adriamycin, bleomycin, vinblastine, and dacarbazine (ABVD regimen) cannot cure all patients with Hodgkin lymphoma. In this study, we evaluated the efficacy and adverse effect of a new regimen consist irinotecan, cisplatin, and dexamethasone (ICD) in relapsed and refractory Hodgkin lymphoma as the second to fifth line of treatment.
Materials and Methods: We performed a retrospective study in 26 relapsed or refractory patients with Hodgkin lymphoma receiving at least the first-line chemotherapy regimen (ABVD) and (ICD) as salvage therapy in Thaleghany Hospital from 2012 to 2018. This regimen consisted of irinotecan 65mg/m2 D1, D8, cisplatin 30mg/m2 D1, D8, and dexamethasone 40mg D1, 2, 8, and 9 was administered every 3 weeks for 6 cycles. Treatment was discontinued in cases of disease progression or severe toxicity. Response to treatment was evaluated after two cycles. Patients with complete and partial remission were candidate high dose chemotherapy and autologous stem cell transplantation. Twenty-four patients were enrolled in the study. The mean age of 22 patients was 31.5 (19-67) years. Seven patients (29.1%) were in the first recurrence, and 17 (70.8%) were in the second or subsequent recurrence.
Results: According to this study, three patients (12.5%) had complete response, 13 (45%) had partial response, four (16.6%) had stable disease, and four (16.6%) had progressive disease. Nine patients (37.5%) received high-dose chemotherapy and autologous stem cell support after ICD regimen. None of the cycles of chemotherapy were delayed due to treatment-related adverse event. Overall survival after six months in all patients was 91%, and mortality rate was 8.3% at the end of the study.
Conclusion: The goal of salvage chemotherapy in relapsed or refractory Hodgkin Lymphoma is achieving CR or PR preparation patients for stabilization with BMT. Thus, we recommend ICD as one of the most effective protocols with overall response rate of 66% in this population.
Blood Products Utilization Status in Off-Pump Cardiac Surgery Patients
Authors: Chegini Azita , Alaei Mastaneh , Jahangiryan Afsaneh , Zadsar Maryam 
Published: August 2023

Background: Transfusion support has an essential role in coronary artery bypass graft (CABG). The time-honored gold standard for CABG is the on-pump procedure (ONCAB); however, off-pump coronary artery bypass (OPCAB) is also a safe, cost-benefit procedure with fewer blood transfusion requirements. This study was performed to evaluate transfusion patterns in OPCAB due to the diversity of transfusion practices.
Materials and Methods: This retrospective study was performed to determine the transfusion rate and triggers in OPCAB patients. Medical files of all patients undergoing OPCAB surgery at Sanandaj Tohid Hospital in 2014 were reviewed. Patients’ demographics data, preoperative laboratory tests (PT, aPTT, Hb, Hct, Platelet count), underlying medical conditions, and their possible relation to further transfusions and the ward department in which the transfusion had taken place were extracted. SPSS 16 Chicago software, T-student Test, One Way Anova, and χ2 exam were applied for data analysis. P values ≤0.05was considered significant.
Results: Among 91 elective OPCAB patients: 28(30.8%) women and 63(69.2%) men with mean age of 64.80±9.02 years, 63(69.23%) received a blood product. Mean utilization of PRBC, FFP, Platelet, and Cryoprecipitate were 2.17±2.044, 2.46±2.86, 2.86±3.80 and 0.40±2.10 units, respectively. ICU revealed the highest consumption rate for all products. Female sex (p<0.001), Hypertension (P=0.002), and low hemoglobin(P=0.004) were noted as predictive factors for transfusion.
Conclusion: This study concluded that the transfusion rate in OPCAB is still very high in Iran (regarding a study in a countryside hospital) and that the highest utilization rate is seen in the ICU.
Naringenin Protects Against Septic Cardiomyocyte Injury Via PI3K- AKT Signaling Pathway
Authors: Pan Jiajia , Meng Lijun , Li Rujun , Wang Zicheng , Yuan Wenjie , Li Yucheng , Chen Lin , Shen Qinhao , Liu Weili , Zhu Li 
Published: August 2023

Abstract
Background: Sepsis is one of the most common critical illnesses, with approximately 40% of patients experiencing complications of myocardial injury. Naringenin (Nar) is a natural flavonoid with benign biological effects, including anti-inflammatory, anti-bacterial, anti-oxidant, and anti-cancer effects. However, the specific effect of Nar on myocardial injury in sepsis has not yet been determined.
Methods: In vivo, the severity of cardiac histopathology and serum inflammatory factors were detected in the mouse model of lipopolysaccharide (LPS)-induced sepsis with/without naringenin treatment. Similarly, in vitro, a myocardial cell injury model was constructed by treating H9C2 cells with lipopolysaccharide (LPS), and the cell activity and apoptosis was detected by LDH and flow cytometry. Carry out transcriptome sequencing, bioinformatics analysis, Western blot and the molecular docking analysis to determine its molecular mechanism.
Results: Our study found that Nar treatment improved cardiac histopathological manifestations and reduced serum levels of inflammatory markers in a model of lipopolysaccharide (LPS)-induced sepsis. In addition, Nar attenuated LPS-induced cardiomyocyte apoptosis in vivo and in vitro. Mechanistically, Nar inhibited nuclear factor-kappa B translocation by activation of the phosphoinositide 3-kinase (PI3K)/protein kinase B(AKT) signaling pathway. Molecular docking results showed that Nar binds directly to the PI3K protein.
Conclusion: Nar has novel therapeutic potential for LPS-induced myocardial dysfunction, which provides a new target for the clinical prevention and treatment of septic cardiomyopathy.
FAKTOR-FAKTOR YANG MEMENGARUHI PRODUKSI DAN PENDAPATAN USAHATANI CENGKEH DI DESA LADO KECAMATAN SIDOAN KABUPATEN PARIGI MOUTONG
Authors: Fatmah Fatmah , Muis Abdul , Nurdin Muh Fahruddin 
Published: August 2023

Penelitian ini bertujuan untuk mengetahui pengaruh faktor-faktor produksi jumlah tenaga kerja, pohon produktif, dan umur tanaman terhadap produksi usahatani cengkeh dan besar pendapatan yang diperoleh petani cengkeh di Desa Lado Kecamatan Sidoan Kabupaten Parigi Moutong. Metode penentuan responden yang digunakan dalam pengambilan sampel yaitu metode sampel acak sederhana (Simple random sampling) sebanyak 38 petani. Analisis yang digunakan yaitu analisis
fungsi produksi Cobb-Douglas dan analisis pendapatan. Hasil analisis menunjukan bahwa secara simultan (bersama-sama) variabel independen (X) berpengaruh nyata terhadap variabel dependen (Y). Terdapat dua variabel yang berpengaruh nyata terhadap produksi cengkeh yaitu jumlah tenaga kerja dan jumlah pohon produktif, sedangkan variabel umur tanaman cengkeh berpengaruh tidak nyata terhadap produksi cengkeh di Desa Lado Kecamatan Sidoan Kabupaten Parigi Moutong. Selain itu, nilai koefisien determinasi (R²) sebesar 0,87 menjelaskan bahwa kontribusi X terhadap naik turunnya produksi sebesar 87% sedangkan sisanya 13% disebabkan oleh faktor lain diluar model fungsi produksi yang dianalisis. Rata-rata pendapatan usahatani cengkeh di Desa Lado sebesar Rp. 51.425.120 ha/tahun.
ANALISIS PENDAPATAN USAHATANI PADI SAWAH (ORYZA SATIVA L.) SISTEM TANAM BENIH LANGSUNG (TABELA) DI DESA SIBOANG KECAMATAN SOJOL KABUPATEN DONGGALA
Authors: Tiara Tiara , Akrab Ali , Erny Erny 
Published: August 2023

Penelitian ini dilakukan di Desa Siboang Kecamatan Sojol Kabupaten Donggala pada bulan Juli sampai Oktober 2022. Lokasi penelitian ditentukan secara sengaja (Purposive) dengan
pertimbangan bahwa di Desa Siboang adalah salah satu desa yang sebagianbesar masyarakatnya mengusahakan usahatani padi sawah. Penentuan sampel dalam penelitian ini diambil berdasarkan rumus Slovin yaitu sebanyak 37 petani padi sawah. Metode pengumpulan yang digunakan yaitu Observasi dan wawancara langsung dengan menggunakan kuisioner. Analisis data yang digunakan yaitu analisis pendapatan. Berdasarkan hasil analisis yang dilakukan maka diperoleh penerimaan ratarata responden usahatani padi sawah di Desa Siboang satu kali musim tanam sebesar Rp.27.287.785 ha/MT dengan jumlah produksi beras 3.108 Kg/MT dan harga jual beras Rp.9.000/Kg, sedangkan rata-rata total biaya yang dikeluarkan sebesar Rp.7.499.924 ha/MT, sehingga diperoleh rata-rata pendapatan usahatani padi sawah di Desa Siboang sebesar Rp.20.471.091 ha/MT.
ANALISIS PEMASARAN KOPRA DI DESA WATUBULA KECAMATAN DOLO KABUPATEN SIGI
Authors: Arditia Rai Yodika , Christoporus Christoporus , Wibawa I Gede Laksana 
Published: August 2023

Pemasaran mempunyai peran penting karena dapat menciptakan nilai guna dari suatu barang. Tujuan penelitian mengetahui bentuk saluran pemasaran Kopra pada masing-masing saluran pemasaran, mengetahui besar margin pemasaran kopra, mengetahui bagian harga yang diterima oleh produsen (petani), mengetahui efisiensi pemasaran kopra pada masing-masing saluran pemasaran. Penelitian dilaksanakan di Desa Watubula Kecamatan Dolo Kabupaten Sigi, penentuan responden dilakukan dengan menggunakan metode Simple Random Sampling. Penelitian ini menggunakan data primer dan sekunder, alat analisis yang digunakan adalah analisis pemasaran. Hasil penelitian menunjukkan Ada 2 saluran pemasaran yang terjadi di Desa Watubula Kecamatan Dolo Kabupaten Sigi, yaitu: 1) Petani (produsen) → Pedagang Pengumpul → Pedagang Besar → Konsumen Akhir. 2)Petani (produsen) → Pedagang
Besar → Konsumen Akhir. Margin pemasaran kopra yang diperoleh di Desa Watubula pada saluran I yaitu sebesar Rp 2.400/kg, sedangkan margin pemasaran kopra yang diperoleh pada saluran ke II yaitu Rp900/kg. Bagian harga yang diperoleh petani (produsen) dari pemasaran kopra pada saluran I yaitu sebesar 80,64%, sedangkan bagain harga yang diterima petani pada saluran ke II yaitu 92,74%. Efisiensi pemasaran kopra di Desa Watubula pada saluran I diperoleh hasil sebesar 14,21% dan saluran ke II diperoleh hasil sebesar 13,29%, sehingga dari kedua saluran tersebut, saluran yang paling efisien yaitu saluran ke II dengan nilai efisiensi sebesar 13,29%. Hal ini dikarenakan pada saluran ke II memiliki rantai
pemasaran yang pendek, total margin pemasaran yang kecil, dan bagian harga yang diterima petani lebih tinggi sehingga saluran kedua lebih efisien dibandingkan dengan saluran pertama.
Discussion of: Technology, Ethics, and the Pandemic: Responses from Key Accounting Actors
Authors: Schmidt Regan N. 
Published: August 2023

ABSTRACTBoulianne, Lecompte, and Fortin (2023) investigate how audit firms, auditing regulators, and the accounting profession publicly acknowledge ethics in technology before and during the early stages of the pandemic. In this discussion, I situate the paper in a broader context and then evaluate elements of the investigation to better understand its contribution. Areas of future research are suggested to further our understanding of the intersection of accounting, ethics, technology, and the pandemic.
It’s Not a Secret Anymore! People's Republic of China Company and Audit Firm Collide
Authors: Rankin Kathleen A. , El Mahdy Dina F. , Rau Stephen E. 
Published: August 2023

ABSTRACT
This case is fictitious but draws upon facts from actual occurrences. It requires students to apply auditing concepts and professional standards in an international setting. An affiliate of a U.S. accounting firm, Loxon Shanghai CPA Ltd., has received a request from the SEC for the audit workpapers of one of their Chinese clients, Great Lead Software. If Loxon complies with the SEC, it may violate Chinese State Secrecy Laws. After revelations of fraud by Great Lead Software surface, Loxon’s decision regarding the workpapers becomes more perilous. The case provides an opportunity for students to achieve multiple learning objectives, including identify audit deficiencies in a globalized setting, identify auditor’s responsibility in the United States versus China, describe the benefits of International Standards on Auditing, describe how culture may affect financial reporting systems including transparency and regulatory issues, and identify potential conflicts between U.S. regulatory requirements and the Chinese state secrets laws.
Engaging Students in the Standard Setting Process
Authors: Botosan Christine A. , Hill Mary S. , Taylor Gary K. 
Published: August 2023

ABSTRACT
Being a continuous learner often is viewed as a key attribute of successful accounting professionals. This paper describes a project that engages master level financial accounting students directly in the standard-setting process by having students research, write and submit a class comment letter on a current Exposure Draft to the Financial Accounting Standards Board (FASB). This project integrates multiple competencies through experiential learning. The project is designed to provide students with first-hand experience engaging in the standard setting process, introduce students to some of the challenges with staying abreast of current developments, and help students develop tools and skills they can use throughout their careers to learn about emerging accounting issues and critically analyze alternative solutions.
JEL Classifications: M41.
Machine Learning Activity-Based Costing: Can Activity-Based Costing’s First-Stage Allocation Be Replaced with a Neural Network?
Authors: Knox Brian D. 
Published: August 2023

ABSTRACT
Using a design science approach, I test whether machine learning can replace the first-stage allocation of activity-based costing (ABC). I call this combination machine learning activity-based costing (MLABC). I conduct three numerical experiments using simulated datasets and find evidence that MLABC can produce relatively accurate overhead allocations like ABC if (1) the data include longitudinal correlations between cost drivers and cost resources, (2) correlations between cost drivers and cost resources include interactions, and (3) avoiding ABC’s cost study does not leave the firm ignorant of a cost driver that accounts for a substantial amount of variance between cost drivers and cost resources. I find limited evidence that MLABC can facilitate active experimentation with the firm’s cost function to learn more about it. I also conduct two supplemental mini-cases with data from practice. These mini-cases help test assumptions from my numerical experiments.
Data Availability: Some data are protected by a nondisclosure agreement.
JEL Classifications: M40; M41; M49; C45; C63.
Martin’s Lounge: From Valuation Engagement to Fraud Examination
Authors: Young Randall F. , Conn Carolyn T. , Brewster Billy E. 
Published: August 2023

ABSTRACT
This case utilizes a fictional bar to engage students in using accounting information to detect and monitor for asset misappropriation by employees. Students are given background information about Martin’s Lounge and a task of identifying asset misappropriation and estimating losses due to asset misappropriation. All information necessary to solve the case is provided in the case narrative and the six Excel files supplied with the case. Students can use generalized audit software (e.g., IDEA), Microsoft Excel, or data analytic/visualization software to solve the case. The case challenges students to consider how accounting data can be used to detect instances of asset misappropriation and the possible perpetrator of a fraud. The case can be assigned as an individual assignment or a small group assignment.
Free Cash Flow Disclosure in Earnings Announcements
Authors: Adame Katharine W. , Koski Jennifer L. , Lem Katie W. , McVay Sarah E. 
Published: August 2023

ABSTRACT
More companies are disclosing free cash flow in their earnings announcements. Companies choose a range of definitions, almost none of which correspond to the theoretical finance definition. The most common definition (in 40 percent of free cash flow disclosures) is operating cash flow minus gross capital expenditures. From discussions with managers, this definition is chosen largely to keep things simple, especially given the lack of time to explain subtle complexities to investors. There is evidence of both opportunistic and information motives in the choice to disclose. Information variables, such as capital intensity and low-quality earnings, explain at least as much of the disclosure decision as opportunism variables in all estimations. Opportunism is relatively more evident within initial disclosures, which are more likely when earnings decline and free cash flow is positive or increasing.
The Effects of Industry Specialist Engagement Signing Auditors and Review Signing Auditors on Audit Fees and Audit Quality: Evidence from China
Authors: Song Zilong , Yu Yumiao , Zhan Jun 
Published: August 2023

ABSTRACT
This study examines whether and how individual-level auditor industry expertise affects audit pricing and audit quality. Using 11,650 firm-year observations from China, where an audit report must be signed by two auditors, we examine the industry expertise of both signing auditors and find that expert signing auditors charge higher audit fees and provide higher quality audits. We also explore the role of fee premiums on the expertise-quality association and find that the positive expertise-quality association is moderated by fee premiums charged by specialist auditors. Finally, we find that engagement auditor expertise, either alone or in conjunction with review auditor expertise, is positively associated with audit fees and audit quality.
Data Availability: Data used in this study are publicly available from the sources described herein.
JEL Classifications: M4; M42.
Design Method and Application of Intelligent Sports Equipment Based on Stochastic Differential Equation
Authors: Liang Xianrong , Yu Jiangxi 
Published: August 2023

Abstract
A set of intelligent sports equipment information analysis systems based on stochastic differential equation algorithms is established in this paper. Then the periodic solutions of the Fokker-Planck equation are studied in this paper. At the same time, the integral conservation problem of the finite element semi-discrete solution of the Fokker-Planck equation on R is given. Finally, the intelligent sports equipment information analysis method based on the stochastic differential equation algorithm is used in college physical education. The practical application proves that this research can support multi-source acquisition. This method has high precision. This device is helpful for exercise.