bluuebunny/crossref_metadata_2025_split huggingface dataset:
Tax Motivation in Earnings Management
Authors: Kartika Sari Nurshadrina , Fadah Isti , Nurul Awwaliyah Intan 
Published: April 2023

Earnings management is a manager's behavior in managing reported earnings by using methods/techniques to achieve personal and corporate interests. Where earnings management can be viewed based on two perspectives, namely the opportunistic perspective and Messod (2001). According to Watts and Zimmerman (1986), one of the hypotheses of managers in earnings management is related to the political cost hypothesis. One of the methods that can be used by management is tax avoidance in the practice of earnings management.
Research evidence shows that first, there is no difference in the pattern of tax avoidance before and during the Covid-19 pandemic, tax avoidance methods are still used as a tool to manage corporate earnings; second, the corporate governance mechanism through majority share ownership by the government is better able to suppress tax avoidance in earnings management; third, to encourage more transparent and ethical business management in companies especially in government-owned companies, voluntary disclosure (CSR) can reduce tax avoidance and reduce earnings management; fourth, the existence of political connections that the company has provides an opportunity for managers to take advantage of information about taxation and use it in earnings management behavior.
Students’ Anxiety in English Speaking Class at A Private Junior High School in East Java, Indonesia
Authors: Badriyah Indah Lailatul , Novita Dian 
Published: April 2023

One of the difficulties, speaking anxiety, has a significant impact on one’s capacity to speak a foreign language. Students are often hesitant to use English in class during their speaking performance. In line with this, the study aims to scrutinize the types of students’ anxiety and the factors that affect the student’s anxiety in English speaking class. Therefore, the case study as part of qualitative research design was employed to complete the study. The participants were the eighth graders of a private junior high school in East Java, Indonesia, that consisted of 22 students. The researchers obtained the data through observation, interviews, and documentation. The results show that the students experienced state anxiety, trait anxiety, and specific situation anxiety. Moreover, the factors that affected the students’ anxiety were test anxiety, communication apprehension, and fear of negative evaluation. According to the findings, English for Foreign Language (EFL) teachers should not only identify that anxiety is a fundamental factor in students' failure to learn a new language but also help them cope with their feelings of unease and discomfort.
Evaluasi Sistem Pembuangan Air Kotor Pada Perkantoran
Authors: Salim Noor 
Published: April 2023

Pembangunan laboratorium kesehatan daerah saat ini telah dikembangkan di wilayah kota bondowoso. Salah satu prasarana yang mendukung adalah saluran pembuangan air kotor. Sistim pembuangan yang diinginkan dalam hal ini yaitu penyediaan sistim penyaluran air buangan yamg tidak mencemari pada bagian yang berperan penting lainnya pada gedung serta gas yang tberasal dari bentukan air buangan yang disalurkan tersebut juga sangat diinginkan, agar kesehatan penghuni yang ada terjaga dari bahaya yang berada pada bangunan laboratorium tersebut. Dengan pijakan tersebut diadakanlah Evaluasi sistem pembuangan air kotor pada perkantoran Dari evaluasi disimpulkan bahwa Air yang di gunakan perharinya adalah 2000 L/hari atau 12000 L/ minggu. Bentuk dan ukuran tangki septictank minimum 0,75 m dan panjang tangki septic tank mnimum 1,50 m, tinggi tangki minimum 1,5 m dengan batas maksimum 0,3 m. Hasil perencanaan sumur resapan, sumur resapan didisain setinggi 2 m dan selebar 1 m lebih besar dari SNI. Untuk ukuran SNI sendiri lebar galian minimal 50 cm serta galiannya yang efektif minimal 45 cm. Disarankan seluruh saluran buang air kotor sebaiknya dan selayaknya di alirkan menuju ke bagian saluran umum kota. Jika saluran umum kota tidak memadai maka sebaiknya diproses maupun diolah dan seterusnya dibuang ke peresapan.
Designing an Enterprise Architecture Using TOGAF ADM Framework (Case Study: PT Sumber Alfaria Trijaya)
Authors: Fianty Melissa Indah 
Published: April 2023

PT Sumber Alfaria Trijaya merupakan perusahaan di Indonesia yang telah menerapkan teknologi informasi pada proses bisnis berbasis aplikasi Electronic Transaction yang digunakan oleh karyawan internal pada setiap gerai Alfamart. Aplikasi ini berhubungan dengan layanan transaksi elektronik. Proses bisnis yang berjalan terdapat kendala seperti jaringan data center dan partner Alfamart serta server yang mengalami heavy traffic. Solusi yang dapat digunakan untuk mencapai tujuan bisnisnya dengan pendekatan Enterprise Architecture untuk mengidentifikasi arsitektur target saat ini dan yang diharapkan serta melakukan gap analysis. Kesenjangan tersebut dijadikan sebagai rekomendasi yang harus dipenuhi dalam menjawab permasalahan yang ditemukan. Metodologi yang digunakan adalah TOGAF ADM yang berbasis proses dan memberikan fleksibilitas dalam menggunakan artefak sesuai dengan kondisi spesifik perusahaan. Kajian ini menghasilkan model bisnis dan arsitektur enterprise pada aplikasi Electronic Transaction, rekomendasi penguatan area bisnis, rekomendasi penyelarasan rencana TI dengan strategi bisnis, dan rekomendasi penggunaan solusi TI.
Optimasi Desain Penstock Intricate Countur dengan Kapasitas Hydro Power Plant 4 x 2 MW
Authors: Kisto  , Hermanto Agus 
Published: April 2023

Untuk memenuhi kebutuhan listrik dari energi terbarukan sumber aliran air sangat melimpah di Indonesia. Salah satu bagian dari hydro power plant yang mempunyai peranan penting adalah penstock. Sehingga dibutuhkan desain penstock yang bisa menunjang kelancaran hydro power tersebut. Tujuan dari penelitian ini adalah melakukan optimasi desain penstock dengan menggunakan software caesar. Hasil dari penelitian dengan diameter penstock 1,9 m, panjang 2000 m, tebal 12 mm, tekanan inlet penstock sebesar 53.880,99 Pa dan kecepatan air 10,40 m/s. Dihasilkan tegangan maksimum sebesar 29.896.150 Pa masih di bawah allowable stress 160.670 kPa. Tetapi untuk displacement maksimum di segmen 13 area AB#12 sampai AB#13 node 349-350. Arah sumbu X sebesar -12,702 mm, arah sumbu Y sebesar 16,418 mm, arah sumbu Z sebesar 32,835 mm. Setelah dilakukan optimasi desain displacement yang terjadi dibawah 1 mm.
Studi Keamanan Pangan pada Ikan Asap di Wilayah Kecamatan Krembangan, Kota Surabaya
Authors: Rovita Dewi Ayu , Rosida  , Rosida Dedin Finatsiyatull 
Published: April 2023

Ikan asap adalah olahan hasil perikanan yang dilakukan secara tradisional. Keberadaan bakteri patogen dan kerusakan pada ikan asap dapat mengakibatkan gangguan kesehatan pada tubuh manusia. Pada penelitian ini didapatkan sebanyak 17 sampel ikan asap dengan jenis ikan asap tongkol dan ikan asap pari dari pedagang pasar tradisional. Tujuan penelitian ini untuk mengetahui nilai total bakeri, kandungan formalin serta nilai kadar air yang terdapat pada ikan asap di wilayah Kecamatan Krembangan, Kota Surabaya. Penelitian ini menggunakan metode pour plate pada uji total bakteri, sedangkan pada uji formalin menggunakan formalin kit. Hasil dari penelitian menunjukkan bahwa total bakteri pada ikan asap sebesar 5,51 x 105 koloni/gr dan kadar air pada sampel ikan asap berkisar antara 42% - 58%. Hal ini terjadi karena kondisi buruknya higiene sanitasi pedagang dengan rata-rata 12,25%.
HUBUNGAN TINGKAT PENGETAHUAN IBU DENGAN PERILAKU PENCEGAHAN ISPA PADA BALITA
Authors: Sormin Roslin E. M. , Ria Matilda Bupu , Nuwa Muhammad Saleh 
Published: April 2023

Acute respiratory tract infection (ARI) is still one of the diseases with the highest number of sufferers/patients, this is due to the high mortality rate caused by ARI, especially in toddlers. The impact of this disease on toddlers is a decrease in the immune system, late growth development, and they are vulnerable to suffer from malnutrition and others. The purpose of this study is to identify the knowledge level of mothers about ARI on infants in the work area ofOesapa Community Health Center. This type of descriptive research with a cross sectional sample approach in this study as many as 98 of the population of 134 toddlers with sample techniques using simple random sampling.The instruments used in the questionnaire have been tested for validity and rehabilitation Based on the research results in the work area of Oesapa Community Health Center and the discussion that has been described previously, the following conclusions can be drawn, the mother's knowledge about ARI in infants are in the poor category of 47 respondents (48, 0%), ARI prevention behavior in children or toddlers shows that the majority of respondents have good behavior that is as many as 40 respondents (40.8%), there is a relationship between the level of knowledge with ARI prevention behavior in toddlers. Chi squar statistical test results (ρ) = 0.017 <0.005. is expected to provide useful information and can be used as a material in order to improve health programs for toddlers, especially those related to ARI in Oesapa Community Health Center.
Automatic inference of hypoglycemia causes in type 1 diabetes: a feasibility study
Authors: Zaitcev Aleksandr , Eissa Mohammad R. , Hui Zheng , Good Tim , Elliott Jackie , Benaissa Mohammed 
Published: April 2023

BackgroundHypoglycemia is the most common adverse consequence of treating diabetes, and is often due to suboptimal patient self-care. Behavioral interventions by health professionals and self-care education helps avoid recurrent hypoglycemic episodes by targeting problematic patient behaviors. This relies on time-consuming investigation of reasons behind the observed episodes, which involves manual interpretation of personal diabetes diaries and communication with patients. Therefore, there is a clear motivation to automate this process using a supervised machine learning paradigm. This manuscript presents a feasibility study of automatic identification of hypoglycemia causes.MethodsReasons for 1885 hypoglycemia events were labeled by 54 participants with type 1 diabetes over a 21 months period. A broad range of possible predictors were extracted describing a hypoglycemic episode and the subject’s general self-care from participants’ routinely collected data on the Glucollector, their diabetes management platform. Thereafter, the possible hypoglycemia reasons were categorized for two major analysis sections - statistical analysis of relationships between the data features of self-care and hypoglycemia reasons, and classification analysis investigating the design of an automated system to determine the reason for hypoglycemia.ResultsPhysical activity contributed to 45% of hypoglycemia reasons on the real world collected data. The statistical analysis provided a number of interpretable predictors of different hypoglycemia reasons based on self-care behaviors. The classification analysis showed the performance of a reasoning system in practical settings with different objectives under F1-score, recall and precision metrics.ConclusionThe data acquisition characterized the incidence distribution of the various hypoglycemia reasons. The analyses highlighted many interpretable predictors of the various hypoglycemia types. Also, the feasibility study presented a number of concerns valuable in the design of the decision support system for automatic hypoglycemia reason classification. Therefore, automating the identification of the causes of hypoglycemia may help objectively to target behavioral and therapeutic changes in patients' care.
Comparison of mNGS and conventional culture in non-organ transplant critically ill patients supported by ECMO: a single-center study
Authors: Zhao Xi , Bai Lin-Peng , Li Bo-Yan , Yue Zhen-Zhen , Zhao Yang-Chao , Zhao Xiao-Yan 
Published: April 2023

ObjectivesInfection is one of the important causes of death in intensive care unit (ICU) patients. At present, there are few articles focused on the detailed analysis of pathogenic microorganisms detected in different therapy periods of critically ill patients supported by extracorporeal membrane oxygenation (ECMO).MethodsFrom October 2020 to October 2022, ECMO-assisted patients who underwent multiple times of both metagenomic next-generation sequencing (mNGS) test and conventional culture were enrolled continuously in the First Affiliated Hospital of Zhengzhou University. The baseline data, laboratory test results, and pathogenic microorganisms detected by mNGS and traditional culture in different time periods were recorded and analyzed.ResultsIn the present study, 62 patients were included finally. According to whether the patients survived at discharge, they were divided into the survivor group (n = 24) and the non-survivor group (n = 38). Then, according to the different types of ECMO support, they were divided into the veno-venous ECMO (VV ECMO) group (n = 43) and the veno-arterial ECMO (VA ECMO) group (n = 19). The summit period of specimens of traditional culture and mNGS detection of ECMO patients was 7 days after admission, and the largest number of specimens of surviving patients appeared after ECMO withdrawal. The total number of traditional culture specimens was 1,249, the positive rate was 30.4% (380/1,249), and the positive rate of mNGS was 79.6% (82/103). A total of 28 kinds of pathogenic microorganisms were cultured from conventional culture, and 58 kinds of pathogenic microorganisms were detected by mNGS, including Mycobacterium, Rickettsia, and Chlamydia psittaci. In conventional culture, the most frequent Gram-negative bacteria, Gram-positive bacteria, and fungi were Klebsiella pneumoniae, Corynebacterium striatum, and Candida glabrata, and those with the highest frequency of occurrence in mNGS detection were Acinetobacter baumannii, Enterococcus faecium, and Aspergillus flavus.ConclusionsThroughout the whole treatment process, different kinds of suspicious biological specimens of high-infection-risk ICU patients supported by ECMO should undergo both mNGS detection and traditional culture early and repeatedly.
The occurrence of early atrial fibrillation after cardiac valve operation and the establishment of a nomogram model
Authors: Li Sailan , Zhang Haoruo , Liao Xiaoqin , Yan Xin , Chen Liangwan , Lin Yanjuan , Peng Yanchun 
Published: April 2023

BackgroundPostoperative atrial fibrillation (POAF) is a common complication after cardiac surgery, which is associated with age and massive bleeding. However, whether thyroid hormone (TH) level can affect POAF remains controversial.AimTo investigate the occurrence and risk factors of POAF, in particular, the preoperative TH level of patients was introduced into this study as a variable for analysis, and a column graph prediction model of POAF was constructed.MethodsPatients who underwent valve surgery in Fujian Cardiac Medical Center from January 2019 to May 2022 were retrospectively analyzed and divided into POAF group and NO-POAF group. Baseline characteristics and relevant clinical data were collected from the two groups of patients. Independent risk factors for POAF were screened using univariate analysis and binary logistic regression analysis, and a column line graph prediction model was established based on the regression analysis results, and the diagnostic efficacy and calibration of the model were evaluated using the Receiver Operating Characteristic Curve (ROC) and calibration curve.ResultsA total of 2,340 patients underwent valve surgery, excluding 1,751 patients, a total of 589 patients were included, including 89 patients in POAF group and 500 patients in NO-POAF group. The total incidence of POAF was 15.1%. The results of the Logistics regression analysis showed that gender, age, leukocytes and TSH were risk factors of POAF. The area under the ROC curve of the nomogram prediction model for POAF was 0.747 (95% CI: 0.688–0.806, P &lt; 0.001), with a sensitivity of 74.2% and specificity of 68%. Hosmer-Lemeshow test showed χ2 = 11.141, P = 0.194 &gt; 0.05, the calibration curve was well fitted.ConclusionThe results of this study show that gender, age, leukocyte and TSH are risk factors of POAF, and the nomogram prediction model has a good prediction effect. Due to the limited sample size and included population, more studies are needed to validate this result.
Incidence and prognostic significance of malignant arrhythmias during (repetitive) Holter electrocardiograms in patients with pulmonary hypertension
Authors: Bandorski Dirk , Heibel Sebastian , Höltgen Reinhard , Bogossian Harilaos , Ghofrani Hossein Ardeschir , Zarse Markus , Gall Henning 
Published: April 2023

BackgroundIn patients with pulmonary hypertension (PH), increased pulmonary vascular resistance (PVR) may lead to increased right ventricular afterload and cardiac remodelling, potentially providing the substrate for ventricular arrhythmias. Studies dealing with long term monitoring of patients with PH are rare. The present study evaluated the incidence and the types of arrhythmias retrospectively recorded by Holter ECG in patients with newly detected PH during a long-term Holter ECG follow-up. Moreover, their impact on patient survival was evaluated.Patients and methodsMedical records were screened for demographic data, aetiology of PH, incidence of coronary heart disease, level of brain natriuretic peptide (BNP), results from Holter ECG monitoring, 6-minute walk test distance, echocardiographic data and hemodynamic data derived from right heart catheterization. Two subgroups were analyzed: 1. patients (n = 65) with PH (group 1 + 4) and derivation of at least 1 Holter ECG within 12 months from initial detection of PH and 2. patients (all PH etiologies, n = 59) with 3 follow-up Holter ECGs. The frequency and complexity of premature ventricular contractions (PVC) was classified into “lower” and “higher” (=non sustained ventricular tachycardia, nsVT) burden.ResultsHolter ECG revealed sinus rhythm (SR) in most of the patients (n = 60). Incidence of atrial fibrillation (AFib) was low (n = 4). Patients with premature atrial contractions (PAC) tend to have a shorter period of survival (p = 0.098), PVC were not correlated with significant survival differences. During follow-up PAC and PVC were common in all PH groups. Holter ECG revealed non sustained ventricular tachycardia in 19/59 patients [(32.2%); n = 6 during first Holter-ECG, n = 13 during second/third Holter-ECG]. In all patients suffering from nsVT during follow-up previous Holter ECG revealed multiform/repetitive PVC. PVC burden was not linked to differences in systolic pulmonary arterial pressure, right atrial pressure, brain natriuretic peptide and results of six-minute walk test.ConclusionPatients with PAC tend to have a shortened survival. None of the evaluated parameters (BNP, TAPSE, sPAP) was correlated with the development of arrhythmias. Patients with multiform/repetitive PVC seem to be at risk for ventricular arrhythmias.
Impact of cavotricuspid isthmus ablation for typical atrial flutter and heart failure in the elderly—results of a retrospective multi-center study
Authors: Boxhammer Elke , Bellamine Meriem , Szendey Istvan , Foresti Mike , Bonsels Marc , Kletzer Joseph , Jirak Peter , Topf Albert , Kraus Johannes , Fiedler Lukas , Dieplinger Anna-Maria , Hoppe Uta C. , Strohmer Bernhard , Eckardt Lars , Pistulli Rudin , Motloch Lukas J. , Larbig Robert 
Published: April 2023

IntroductionWhile in the CASTLE-AF trial, in patients with atrial fibrillation and heart failure with reduced ejection fraction, interventional therapy using pulmonary vein isolation was associated with outcome improvement, data on cavotricuspid isthmus ablation (CTIA) in atrial flutter (AFL) in the elderly is rare.MethodsWe included 96 patients between 60 and 85 years with typical AFL and heart failure with reduced or mildly reduced ejection fraction (HFrEF/HFmrEF) treated in two medical centers. 48 patients underwent an electrophysiological study with CTIA, whereas 48 patients received rate or rhythm control and guideline-compliant heart failure therapy. Patients were followed up for 2 years, with emphasis on left ventricular ejection fraction (LVEF) over time. Primary endpoints were cardiovascular mortality and hospitalization for cardiac causes.ResultsPatients with CTIA showed a significant increase in LVEF after 1 (p &lt; 0.001) and 2 years (p &lt; 0.001) in contrast to baseline LVEF. Improvement of LVEF in the CTIA group was associated with significantly lower 2-year mortality (p = 0.003). In the multivariate regression analysis, CTIA remained the relevant factor associated with LVEF improvement (HR: 2.845 CI:95% 1.044–7.755; p = 0.041). Elderly patients (≥ 70 years) further benefited from CTIA, since they showed a significantly reduced rehospitalization (p = 0.042) and mortality rate after 2 years (p = 0.013).ConclusionsCTIA in patients with typical AFL and HFrEF/HFmrEF was associated with significant improvement of LVEF and reduced mortality rates after 2 years. Patient age should not be a primary exclusion criterion for CTIA, since patients ≥70 years also seem to benefit from intervention in terms of mortality and hospitalization.
Removal of inferior vena cava filter by open surgery after failure of endovenous retrieval
Authors: Tian Xuan , Liu Jianlong , Li Jinyong , Jia Wei , Jiang Peng , Cheng Zhiyuan , Zhang Yunxin , Liu Xiao , Zhou M. I , Tian Chenyang 
Published: April 2023

BackgroundThe permanent placement of inferior vena cava (IVC) filters may lead to numerous complications and their removal is recommended once the risk of pulmonary embolism is reduced. Removal of IVC filters by endovenous means is preferred. But failure of endovenous removal happens when recycling hooks penetrate the vein wall and filters are left in place for too long time. In these scenarios, open surgery may be effective for removal of IVC filters. We aimed to describe the surgical approach, outcomes, and 6-month follow-up of the removal of IVC filter by open surgery, after the failure of removal via the endovenous method.MethodsA total of 1,285 patients with retrievable IVC filters were admitted from July 2019 to June 2021, including 1,176 (91.5%) endovenous filter removals, and 24 (1.9%) open surgical IVC filter removals after the failure by endovenous method, of whom 21 (1.6%) were followed-up and eligible for analysis of the study. Patient characteristics, filter type, filter removal rate, IVC patency rate, and complications were retrospectively analyzed.ResultsTwenty-one patients were left with IVC filters for 26 (10, 37) months, of which 17 (81.0%) patients had non-conical filters and 4 (19.0%) had conical filters; all 21 filters were successfully removed, with a 100% removal rate, no deaths, no serious complications, and no symptomatic pulmonary embolism. At the 3rd month follow-up after surgery and 3rd month follow-up after discontinuation of anticoagulation therapy, only 1 case (4.8%) had IVC occlusion, but without any occurrence of new lower limb deep venous thrombosis and silent pulmonary embolism.ConclusionOpen surgery can be used for the removal of IVC filters after failure of removal by endovenous method or when accompanied by complications without symptoms of pulmonary embolism. Open surgical approach can be used as an adjunctive clinical intervention for the removal of such filters.