bluuebunny/crossref_metadata_2025_split huggingface dataset:
Theoretical approaches to accounting for non-current assets: Soviet experience in accounting for amortization fund
Authors: Ульянова Н.В. , Гаранина Е.Ю. , Лысенко Д.В. 
Published: February 2022

В публикации поднимается проблема финансирования инвестиционной деятельности. В этой связи рассматриваются учетные особенности амортизации как источника самофинансирования и проводится ретроспективный анализ амортизационной политики и методов учета формирования и расходования средств амортизационного фонда, применяемых в СССР. Оценка советского опыта с точки зрения современной трактовки баланса позволяет сделать вывод о необходимости признания в отчетности денежных потоков в виде амортизационных отчислений.
The publication looks into financing problems of investment activities. In this regard, the accounting features of depreciation as a source of self-financing are considered and a retrospective analysis of the depreciation policy and accounting methods for the formation and spending of the depreciation fund used in the USSR is carried out. Evaluation of the Soviet experience from the point of view of the modern interpretation of the balance sheet allows us to conclude that it is necessary to recognize cash flows in the reporting in the form of depreciation deductions.
3.2. ASSESSING THE QUALITY OF FINANCIAL STATEMENTS: THE LANDSCAPE OF ERRORS AND THEIR CORRECTION
Authors: Дмитренко И.Н. , Жарикова О.А. 
Published: February 2022

Статья раскрывает проблемные вопросы, связанные с идентификацией влияния на качество финансовой отчетности ошибок, которые были допущены и выявлены с разным временным лагом. Предложена ландшафтная карта ошибок в финансовой отчетности как результат систематизации предметной области ошибок в зависимости от типовых признаков и факторов уязвимости, характера их влияния. Приведены результаты компаративного анализа подходов к исправлению ошибок согласно требованиям ПБУ и МСФО. Раскрыты особенности методики применения аудиторских процедур для выявления допущенных ошибок и обоснования рекомендаций по корректированию установленной асимметрии информации.
The article reveals the problematic issues related to the identification of the impact on the quality of financial statements of errors that were made and identified with different time lags. A landscape map of errors in financial statements is proposed as a result of systematization of the subject area of errors, depending on the signs and factors of vulnerability, the nature of their impact. The results of a comparative analysis of approaches to correcting errors in accordance with the requirements of Accounting regulations and IFRS are presented. The features of the methodology for applying audit procedures to identify errors and justify recommendations for correcting the established information asymmetry are disclosed.
4.1. THE ROLE OF THE CORPORATE SECTOR OF THE ECONOMY IN ENSURING THE STABILITY OF THE FINANCIAL SYSTEM OF THE REGION: ON THE EXAMPLE OF THE NORTH-WESTERN FEDERAL DISTRICT
Authors: Гончарук Е.А. , Волкова Э.С. , Путихин К.Е. 
Published: February 2022

Статья посвящена тенденциям и проблемам развития корпоративного сектора Северо-Западного Федерального округа (далее – СЗФО) как важного фактора в обеспечении устойчивости региональных финансовых систем. В статье определена совокупность показателей, определяющих степень влияния корпоративных финансов на устойчивость отдельных секторов финансовой системы, проанализированы количественные параметры, характеризующие состояние корпоративного сектора СЗФО в целом, роль в обеспечении налоговых доходов консолидированного бюджета регионов СЗФО, в формировании пассивов и активов банковского сектора, проведен сравнительный анализ финансовых результатов деятельности организаций, состояния дебиторской и кредиторской задолженности в разрезе регионов, сделан вывод о значимости корпоративных финансов в обеспечении устойчи­вости секторов региональных финансовых систем, определены основные направления повышения роли корпоративных финансов в обеспечении устойчивости региональных финансовых систем.
The article is devoted to the trends and problems of the development of the corporate sector of the Northwestern Federal District as an important factor in ensuring the stability of regional financial systems. The article defines a set of indicators that determine the degree of influence of corporate finance on the stability of individual sectors of the financial system, analyzes quantitative parameters that characterize the state of the corporate sector of the Northwestern Federal District as a whole, the role in ensuring tax revenues of the consolidated budget of the Northwestern Federal District regions, in the formation of liabilities and assets of the banking sector, a comparative analysis of the financial results of organizations, the state of accounts receivable and accounts payable in the context of regions, the conclusion is made about the importance of corporate finance in ensuring the stability of the sectors of regional financial systems, the main directions of increasing the role of corporate finance in ensuring the stability of regional financial systems are determined.
Discovery of a Long-duration Superflare on a Young Solar-type Star EK Draconis with Nearly Similar Time Evolution for Hα and White-light Emissions
Authors: Namekata Kosuke , Maehara Hiroyuki , Honda Satoshi , Notsu Yuta , Okamoto Soshi , Takahashi Jun , Takayama Masaki , Ohshima Tomohito , Saito Tomoki , Katoh Noriyuki , Tozuka Miyako , Murata Katsuhiro L. , Ogawa Futa , Niwano Masafumi , Adachi Ryo , Oeda Motoki , Shiraishi Kazuki , Isogai Keisuke , Nogami Daisaku , Shibata Kazunari 
Published: February 2022

Abstract
Young solar-type stars are known to show frequent “superflares,” which may severely influence the habitable worlds on young planets via intense radiation and coronal mass ejections. Here we report an optical spectroscopic and photometric observation of a long-duration superflare on the young solar-type star EK Draconis (50–120 Myr age) with the Seimei telescope and Transiting Exoplanet Survey Satellite. The flare energy 2.6 × 1034 erg and white-light flare duration 2.2 hr are much larger than those of the largest solar flares, and this is the largest superflare on a solar-type star ever detected by optical spectroscopy. The Hα emission profile shows no significant line asymmetry, meaning no signature of a filament eruption, unlike the only previous detection of a superflare on this star. Also, it did not show significant line broadening, indicating that the nonthermal heating at the flare footpoints is not essential or that the footpoints are behind the limb. The time evolution and duration of the Hα flare are surprisingly almost the same as those of the white-light flare, which is different from general M-dwarf (super-)flares and solar flares. This unexpected time evolution may suggest that different radiation mechanisms than general solar flares are predominant, such as: (1) radiation from (off-limb) flare loops and (2) re-radiation via radiative back-warming, in both of which the cooling timescales of flare loops could determine the timescales of Hα and white light.
Why Do Patients With Gout Not Take Allopurinol?
Authors: Emad Yasaman , Dalbeth Nicola , Weinman John , Chalder Trudie , Petrie Keith J. 
Published: February 2022

Objective.The objectives of this study were to examine the reasons patients give for nonadherence to allopurinol and to examine differences in intentional nonadherence for patients who did and did not achieve serum urate (SU) levels at treatment target.Methods.Sixty-nine men with gout attending rheumatology clinics, all prescribed allopurinol for ≥ 6 months, completed the Intentional Non-Adherence Scale (INAS). Differences in the types of intentional nonadherence were analyzed between those who did and did not achieve SU at treatment target (< 0.36 mmol/L, 6 mg/dL).Results.The most frequently endorsed reasons for not taking their urate-lowering therapies (ULT) were because participants wanted to lead a normal life (23%) or think of themselves as a healthy person again (20%). Patients also reported not taking allopurinol as a way of testing if they really needed it (22%). Participants with SU above target endorsed significantly more INAS items as reasons for not taking their medication, had more medicine-related concerns, and were more likely to give Testing treatment as a reason for nonadherence. Participants who were younger, single, and non–New Zealand European also endorsed more reasons for not taking their allopurinol.Conclusion.The major reasons behind the patient’s decision not to take allopurinol relate to the desire to lead a normal life and the strategy of testing the treatment to see if they could reduce the dose without getting symptoms. These results provide some potentially modifiable targets for adherence interventions and some recommendations to clinicians about how to reframe ULT for patients in order to improve adherence.
Association of Sedentary Behavior and Physical Activity With Hyperuricemia and Sex Differences: Results From the China Multi-Ethnic Cohort Study
Authors: Hong Rudan , Huang Juan , Xu Chuanzhi , Zhang Xuehui , Mi Fei , Xu Fang , Wang Yanjiao , Feng Yuemei , Yin Jianzhong 
Published: February 2022

ObjectiveTo determine the association of physical activity (PA) and sedentary time (ST; leisure and total ST), commuting mode with hyperuricemia in a multiethnic Chinese population, and to analyze the difference between sexes.MethodsBaseline data were analyzed from 22,094 participants from the China Multi-Ethnic Cohort study in the Yunnan region, China. PA and sedentary behavior were assessed through questionnaires. Hyperuricemia was defined as serum urate > 7.0 mg/dL among men and > 6.0 mg/dL among women. A restricted cubic spline (RCS) was created to model the possible nonlinear relationship of PA and ST with hyperuricemia. Logistic regression was used to estimate the odds ratio (OR) and 95% CI.ResultsHyperuricemia prevalence in the observed population was 15.5% (men 25.5%, women 10.7%). Compared to those with light PA, participants with moderate-to-vigorous PA had lower odds of hyperuricemia (adjusted ORs were 0.85 [95% CI 0.77–0.94] and 0.88 [95% CI 0.79–0.97]). However, RCS showed a U-shaped nonlinear relationship between PA and hyperuricemia, and a linear relationship between hyperuricemia prevalence and increasing ST. Total ST ≥ 4 hours/day increased the risk of hyperuricemia in women but not in men. Mode of transportation revealed that sedentary behavior increased the risk of hyperuricemia, but there were inconsistent results based on sex.ConclusionModerate PA may be more beneficial in reducing the risk of hyperuricemia. Reducing ST may have a greater effect on preventing hyperuricemia in females than in males.
Effect of Crude Oil on Biomass Production, Polysaccharide, and Polyphenol Content of Leucocoprinus cretaceus(Bull.) Locq. a white rot fungus
Authors: Sanni R.O. , Adongbede E.M. 
Published: February 2022

There is need to establish the best lignocellulosic wastes with bio-stimulatory effects on mushrooms been investigated for myco-remediation purposes. Solid state fermentation of four substrates (sawdust of Anthostema aubryanum Baill, Mansonia altissima (A. Chev.) A. Chev., Nauclea diderrichii (De Eild & T. Durand) Merr and Malt Extract Agar) contaminated with various levels of crude oil contamination by Leucocoprinus cretaceus (Bull.) Locq., was studied. The effect of crude oil on mycelial biomass production, polysaccharide, and polyphenol contents of L. cretaceus during solid state fermentation of lignocellulosic wastes was determined. The polysaccharide and polyphenol content of the mycelia was determined with the Phenol-Sulphuric acid and Folin-Ciocalteu methods, respectively. Solid state fermentation of crude contaminated substrates improved biomass and polysaccharide content of L. cretaceus. The fungus is a good bioremediation agent degrading crude oil with increasing levels of crude oil contamination (28.00% in 1.00% crude oil contamination to 81% in 10.00% crude oil contamination). Radial mycelial extension increased with increasing levels of crude oil contamination. Crude oil did not cause increased polyphenol concentration and therefore not a stress factor. There was increase in polysaccharide content indicating metabolization of crude oil for metabolic build up. Supplementing crude oil contaminated substrates with the sawdust of M. altissima resulted in the highest level of crude oil degradation by the test fungus. L. cretaceus is a potential strong myco-remediation agent. This study records the first time the fungus is used for degradation of crude oil contaminated substrates. The mushroom has the potential to completely mineralize petroleum hydrocarbons.
In Vivo Anti-Inflammatory Assessment of a Topical Formulation Containing Ehretia Cymosa Extract Mediated-Silver Nanoparticles
Authors: Adeleye O.A. , Bamiro O.A. , Bakre L.G. , Badru A.O. , Balogun-Agbaje O.A. , Olusola A. , Adejumo O.E. 
Published: February 2022

Background: Silver nanoparticles (SNP) are the most preferred and most often used metallic nanoparticles in biomedical studies. However, there are only few studies on its application in topical drug delivery design. Objectives: This study was carried out to design topical ointments containing n-hexane and methanol Ehretia cymosa leaf extracts mediated-silver nanoparticles for the treatment of inflammation.Methods: Silver nitrate was reacted with n-hexane and methanol extracts of Ehretia cymosa leaf to synthesize SNP used in the formulation of an ointment. The SNP was characterized by visual observation, UV–visible spectroscopy, atomic absorption spectroscopy and FTIR spectroscopy. The physical characteristics of the ointment and spreadability were evaluated. Inflammation was inflicted by carrageenan-induced paw acute edema method in albino rats. The linear paw circumference was measured hourly after application of the ointment.Results: There was colour change as the synthesis progresses. The absorption peak of n-hexane SNP (N-SNP) and methanol SNP (M-SNP) was 450 nm and 430 nm respectively. The ointments were easy to administer with satisfactory spreadability but difficult to wash off. Ointments containing SNP had significantly higher activity (p < 0.05) than the crude extract and ointments containing M-SNP had significantly higher activity (p < 0.05) than ointments containing N-SNP.Conclusion: The anti-inflammatory activity of ointment containing SNP synthesized with methanol extract is significantly higher compared to ointment formulations containing silver nanoparticle synthesized with n-hexane extract and the reference drug (diclofenac).
Hypolipidemic and Antioxidants Properties of Methanol Leaf Extract of Laportea aestuans on Androgen-Induced Benign Prostatic Hyperplasia in Wistar Rats
Authors: Onyeabo C. , Achi K.N. , Anyiam P.N. , Okon O.N. , Egedigwe-Ekeleme C.A. , Salvador E.M. , Okechukwu J.N. 
Published: February 2022

Background: Benign prostate hyperplasia (BPH) is an age-related disease characterized by enlargement of the prostate gland and its associated complications.
Objectives: Phytochemicals responsible for hypolipidemic and antioxidants effects of leaf extract of Laportea aestuans in androgen-induced BPH Wistar rats were evaluated.
Methods: Thirty (30) male Wistar rats were divided into five groups of 6 rats each. BPH was induced by subcutaneous injection of dihydrotestosterone (DHT) and estradiol-valerate (10:1) daily for 28 days. The diseased control and drug control groups were given subcutaneous olive oil and oral finasteride (5 mg/kg.bw) respectively after induction of BPH. Rats in the test groups were given 50 and 100 mg/kg.bw of the extract orally for 28 days respectively, following disease induction. The lethal dose LD50 and antioxidants activity of plant extracts, lipid profile and prostate specific antigen (PSA) level of the rats were assayed using standard biochemical tests.
Results: Secondary metabolites detected were alkaloids (20.11±0.07 mg/kg), tannins (1.32±0.21), and saponins (11.41±0.14). PSA level was significantly decreased (P<0.05) when compared with the diseased control. The lipid profile assay revealed a significant (P<0.05) reduction in Triacylglycerol (62%), Cholesterol (27%) and low density lipoprotein (LDL) (19%) but high density lipoprotein cholesterol (HDL-C) concentration increased by 41%. The extracts also improved SOD (26%), catalase (38%) and reduced glutathione (36%) levels but reduced malondialdehyde (MDA) level by 28%.
Conclusion: These findings therefore provide a scientific evidence for the traditional use of L. aestuans in the management of complications associated with BPH which could be a function of the various phytochemicals detected in the plant.
Effect of Mucuna pruriens (Linn.) on Global Cerebral Ischemia-induced Motor Incoordination
Authors: Nayak Vanishri S. , Pai KSR , Nayak Sunil S. , Kumar Nitesh , Bangera Hemalatha 
Published: February 2022

Purpose: To evaluate the effect of Mucuna pruriens on ischemia-induced motor incoordination.
Methods: Male Wistar rats were used in this study were divided into eight groups of six rats each. The bilateral common carotid artery (BCA) was occluded to induce global cerebral ischemia. Carboxymethylcellulose (CMC) was used as a vehicle for this while quercetin was used as the standard. The rats were fed with the methanol plant extract of Mucuna pruriens (MP) seeds for ten days. The treatment groups include treatment plus BCA occlusion. Various behavioral parameters such as locomotor activity, motor coordination, spatial learning, and cerebral infarction area were evaluated.
Results: A decline in locomotor activity, motor coordination, and spatial learning was observed in the ischemia-induced Wistar rats. The group treated with Mucuna pruriens showed significant protection against brain damage when compared with negative control group.
Conclusion: Mucuna pruriens provides effective neuroprotective activity in BCA occlusion-induced cerebral ischemia in rats, and thus a potential therapeutic agent for the clinical management of cerebral ischemia.
Sensitive and rapid spectrophotometric methods for sertraline monitoring in pharmaceutical formulations
Authors: Sayqal Ali , Saber Amr Lotfy 
Published: February 2022

Purpose: To develop simple, rapid, and selective spectrophotometric methods for the assay of sertraline in a pharmaceutical formulation.
Method: These methods depend on the formation of colored ion-pair complexes between the drug and five different reagents; methyl blue (MB), bromophenol red (BPR), methyl green (MG), phenol red (PR), and methyl orange (MO) in B-R buffer solutions of pH ranging from 2.0 – 8.0. The colored products were measured at 668, 747, 647, 717, and 553 nm, respectively.
Results: The calibration graphs were linear over the concentration range of 2 – 18 μg/mL for MB and BPR, and 2 – 16 μg/mL for MG, PR, and MO. In all cases, the reaction stoichiometry was 1:1. The proposed methods were successfully applied to solid-dose pharmaceutical preparations (tablets). Excipients in the commercial formulation did not interfere with the analysis.
Conclusion: The investigated methods can be recommended for routine analysis and quality control where cost-effectiveness, high specificity of the analytical technique, and time are of great importance.
MiR-21 inhibits the proliferation of childhood cholesteatoma glioma cells by negatively regulating the expressions of PTEN and PDCD4
Authors: Chen Xiaozhen , Xiao Fei , Dong Shanwu , Chen Yongli , Wang Jiwu 
Published: February 2022

Purpose: To determine the effect of MiR-21 on the proliferation of glioma cells in children with cholesteatoma, and the pathway involved.
Methods: Cholesteatoma tissues from children with cholesteatoma in Otology Department of our hospital were isolated, extracted and cultured in serum-free medium of keratinocytes. The experiment comprised three groups: negative control group, blank control group and miR-21 inhibition group. Cell cycle and cell proliferation were analyzed. mRNA and protein expressions of phosphatase tension homologue (PTEN) and programmed cell death factor-4 (PDCD4) were determined.
Results: The proliferation of CK cells in miR-21 group was significantly lower than that in negative control and blank control groups (p < 0.05). The proportion of CK cells at G0/G1 phase in miR-21 inhibition group was significantly higher than those in negative control and blank control groups (p < 0.05). The protein and mRNA expression levels of PTEN and PDCD4 in CK in miR-21 group were significantly higher than those in negative control and blank control groups (p < 0.05).
Conclusion: Inhibition of miR-21 slows down cell proliferation to some extent, and induces apoptosis of cholesteatoma cells by inducing cell cycle arrest at G0/G1 phase via a mechanism linked to the negative regulation of expressions of PTEN and PDCD4. Thus, MiR-21 can be used as potential target for the drug of treatment of children with cholesteatoma.
Awareness, perceptions and attitudes towards complementary and alternative medicine in Saudi Arabia: A cross-sectional and comparative study of students of healthcare professions
Authors: Khan Aslam , Ahmed Mohamed E. , Aldarmahi Ahmed , Al Shaikh Adnan , Feroz Zeeshan , Rehman Dur-e-Shahwar , Memon Ismail , Subahi Ahmad M. , Zaidi Syed F. 
Published: February 2022

Purpose: To investigate health professions student’s awareness, attitude, and perception towards the complementary and alternative medicine (CAM) and also to determine the influence of socio- demographic variables on the descriptive outcomes of this study.
Methods: A descriptive, cross-sectional, comparative study was conducted among Undergraduate Health Professions Students (n=398) at King Saud bin Abdulaziz University for Health Sciences at Riyadh campus, through a validated questionnaire.
Results: The results of the study revealed that among various modalities of CAM, most students were aware and used prayers/spirituality, followed by nutritional supplements, cupping, massage, herbal medicine and yoga. The least effective modality was aromatherapy, whereas the most harmful modality was acupuncture. The data showed that the students obtained more information from friends/relatives and media and less from formal CAM training/courses. Awareness/self-use and beliefs/attitudes were found to have significant associations (p < 0.05) in regard to gender, parent’s educational level, and family income.
Conclusion: The study shows that most of the healthcare students are aware of and demonstrate positive attitudes towards the effectiveness and safety of most CAM modalities. However, the lack of formal training or courses is a major barrier towards its use and practice.