bluuebunny/crossref_metadata_2025_split huggingface dataset:
Analisis Perhitungan Biaya Produksi menggunakan Metode Variable Costing pada Meubel Budi Karya
Authors: Dewi Diyah Persilliana , Hayati Sari 
Published: July 2022

Production costs are the accumulation of all costs needed in the production process to produce a product or goods. Production costs consist of Raw Material Costs, Direct Labor Costs, and Factory Overhead Costs. This study aims to find out the Production Cost Calculation Using Variable Costing Methods at BUDI KARYA Furniture. This type of research is quantitative descriptive research using primary data and secondary data in December 2018 obtained from the company. The results of this study indicate that the calculation of production costs for Raw Material Costs is Rp. 6,375,000, Direct Labor Costs of Rp. 7,100,000, and Factory Overhead Cost of Rp. 1,870,000. For the calculation of Profit and Loss during December 2018 Meubel Budi Karya received a business net profit of Rp. 21,973,000.
The Role of Profitability and Leverage in Mediation the Effect of Company Size on the Timeliness of Financial Reporting in the Indonesian Stock Exchange
Authors: Abdullah Nor Chairudin , Sulistiyo Heru , Subchan . 
Published: July 2022

Aims: This study is about the timeliness of financial reporting. It aims to analyse the profitability and leverage in mediating the effect of company size on the timeliness of financial reporting of Indonesian Stock Exchange (IDX) issuers in 2017-2019.
Study Design: The design of this research study is correlational.
Place and Duration of Study: Indonesian Stock Exchange (IDX) issuers in 2017-2019.
Methodology: Its population of all companies listed on IDX in 2017-2019, totalling 645 in 2017, 714 in 2018 and 792 in 2019. The sample was chosen intentionally for issuers who were not on time and simple random for issuers who were on time. The number of samples is 222, consisting of 98 who are not on time and 124 who are on time. The data type is secondary data, collected using documentation, while the data processing technique uses a structural equation model.
Results: The results show that the company's size significantly positively affects profitability. Firm size has a significant positive effect on leverage and the timeliness of financial reporting. Profitability has a significant positive effect on the timeliness of financial reporting. Profitability mediates a significant positive influence on company size on the timeliness of financial reporting. However, leverage has a significant positive effect on the timeliness of financial reporting. Leverage does not mediate the influence of company size on the timeliness of financial reporting.
Conclusion: This study supports the signalling theory in explaining the effect of firm size, profitability and leverage on the timeliness of financial reporting, as well as the role of profitability and leverage in mediating firm size on the timeliness of financial reporting.
Sensitivity of Selected Method of Estimation Based on the Lee-carter Model
Authors: S. Oyamakin Oluwafemi , Imaledo Regina 
Published: July 2022

Efficiency and the unbiasedness structure of three method of estimation namely: the Weighted Least Square, Maximum Likelihood Estimation and the Method of Moment were examined in this study. Using three scenarios labelled as Case I, II & III; where Case I is model simulation based on the distributional properties of the Lee Carter model, Case II and III were majorly data contamination by self-inclusion of Outliers to the simulated dataset for High (Case II) and Low (Case III), respectively. The behavioral patterns of the estimators were assessed at different sample sizes. Under Case I, it was noted that the larger the sample size n, the more the distribution tends to Normal but for Case II and III, the data gets inflated. The performance of each method of estimation was tested in accordance to the properties of estimators. MLE was best among the three estimators for the Lee Carter Model. The estimated parameters \(a_{x}\) \(b_{x}\) and \(k_{t}\) were observed to approach the true parameter as the sample size increases.
Performance of Timely Sown Wheat (Triticum aestivum L.) Genotypes under Restricted Irrigation Conditions in the Eastrern Regions of Uttar Pradesh
Authors: Kumar Mode Girish , C. Umesha , Prathyusha Gorla , Avinash Pulibandla 
Published: July 2022

The field experiment was conducted during Rabi 2021-2022 genotypes at Wheat Breeding experimental Field, Naini Agriculture Institute, SHUATS, Prayagraj, Uttar Pradesh. The Soil of the experimental plots was sandy loam in texture with neutral soil reaction (pH 6.7). The experiment was laid out with six genotypes (NERI-301, NERI-302, NERI-303, NERI-304, NERI-305 and NERI-306) in a Randomized Block Design with four replications. Study revealed that growth parameters viz., higher plant height (105.26cm), number of effective tillers/hill (10.00/hill), and plant dry weight (22.13 g/plant) were recorded significantly higher for the genotype NERI-305.For yield attributing parameters viz., number of effective tillers (6.55/hill), number of grains/spike (63.07/spike),and test weight (49.38 g) were significantly highest for the genotype NERI-304, and yield parameters viz, grain yield (4.74 t/ha), harvest index (41.52%) were recorded significantly higher for the genotype NERI-304. spike length (13.35 cm) and straw yield (6.69t/ha) were r significantly highest for the genotype NERI-301. From the above findings gross return (1,18,500.00 INR/ha), net return (82,314.00 INR/ha) and Benefit cost ratio (2.27) were significantly highest for the genotype NERI-304.The genotype NERI-304 was found to be more potential as well as economically viable and productive over rest of the genotypes.
Assessment of Genetic Diversity in Sorghum (Sorghum bicolor (L.). Moench) Genotypes using Principal Components and Cluster Analysis
Authors: Premkumar V. , Patil S. G. , Djanaguiraman M. , Sridevy S. 
Published: July 2022

Aims: Understanding and using the genetic variation in sorghum genotypes is crucial for enhancing the crop because sorghum is a significant grain yield crop in worldwide. Selective breeding will be made possible by a thorough understanding of the genetic diversity among the genotypes. So, it will soon be possible to profile the genetic diversity of sorghum. In the current study, the genetic diversity of 28 sorghum genotypes was examined using 10 quantitative characters.
Study Design: Randomized block design (RBD) with four replications.
Place and Duration of Study: Tamil Nadu Agricultural University, Coimbatore, Tamil Nadu, India. Between February 2022 and May 2022.
Methodology: The descriptive statistical analysis, analysis of variance (ANOVA) and correlation analysis were carried out for each of the 10 quantitative characters. Using principal component analysis (PCA), the proportion of each trait's contribution to overall genetic variation was looked at. Plotting the first two Principal components in opposition to one another allowed the identification of patterns of variability among genotypes and characteristics. Using the Ward’s linkage approach, hierarchical clustering was carried out on the Euclidean distance matrix.
Results: Descriptive statistics and analysis of variance (ANOVA) shows the significant genetic variability inherent in the sorghum genotype at 1% level of significance. Correlation revealed the connection between panicle width and 1000 seed weight to grain yield per plant was quite favorable and significant. The Scree plot of the variables gives that the first three Principal components (PC), which have eigenvalues greater than one, collectively explained about 74.15% of the total variation. By Biplot, ICSB 541, ICSV 15013, ICSB 52, ICSB 24001 and Macia show higher value of Panicle width, 1000 Seed weight and Grain yield per plant. B35 has considerably longer and wider leaves. By Cluster analysis, cluster II is important which had the greatest mean values for panicle width, 1000 seed weight and Grain yield per plant. Cluster II and III had the maximum intercluster distance (4.43).
Conclusion: Based on the quantitative character data, the genotypes ICSB 541 and ICSV 15013 were shown to be superior for earliness and high yield for grain yield in this study. Therefore, in order to produce better types, these genotypes should be utilized in subsequent breeding programmes.
A Multifunctional Radiated Patterned Surface for Fog Collection, Oil/Water Separation, and Interfacial Floatability
Authors: Song Yun‐Yun , Zhang Zhong‐Qiang , Cheng Guang‐Gui , Liu Yan , Ding Jian‐Ning 
Published: July 2022

AbstractMultifunctional patterned surfaces with special wettability appeal to many researchers because of their potential applications in fog collection, microfluidics, and medical devices. To realize these functions and extend the corresponding application scopes, this article reports a multifunctional superhydrophobic radiated pattern on different wetting surfaces. Intriguingly, the hydrophilic surface with radiated pattern can quickly drive tiny water droplets toward more wetting regions, where water droplets move from center to the edge of a circle with a fog collection rate of about 3.075 g cm−2 h. However, the superhydrophobic surface with the radiated pattern triggers water to move from the edge to the center of a circle and achieves reverse transport. Importantly, the superhydrophobic surface can absorb oil and act as a micro‐reactor to realize oil/water separation. The surface can be transformed to be superhydrophilic by oxygen plasma etching and then recovers the superhydrophobicity by laser etching, which convinces the excellent restoration capacity. Furthermore, the surface composed of a superhydrophobic upper surface and a hydrophobic lower surface shows improved interfacial floatability. The findings offer a novel insight into the design of a multifunctional surface that not only enhances the fog collection but also realizes reverse liquid transport, and oil/water separation.
Ultrafine Nanocrystals SnS2 Confined on the Inner Wall of Hollow Mesoporous Carbon Nanospheres with Hybrid Storage Mechanism for High‐Performance Li+/Na+ Batteries
Authors: Xu Lin , Wu Xiaoyu , Wang Jianhua , Dong Yan , Wang Denggui , Wang Rui , Han Jie , Lv Rongguan , Chen Ming 
Published: July 2022

AbstractSnS2 has a large volume change and unstable structure during charging and discharging, seriously hindering its application in lithium‐ion batteries (LIBs) and sodium‐ion batteries (SIBs). Herein, ultrafine nanocrystals SnS2 are confined to the inner wall of hollow mesoporous carbon nanospheres (HMCNS) by one‐step hydrothermal reaction for the first time, forming a special hollow structure with buffer volume effect. After a series of electrochemical analyses, the composite not only displays preeminent long cyclic stability and excellent rate performance, but also shows a hybrid storage mechanism. When used as the anode for LIBs, SnS2@HMCNS maintains a superior capacity of 755 mAh g−1 after 100 cycles at 0.1 A g−1 and at 2 A g−1, the capacity is 547.8 mAh g−1. Besides, adopted as the anode of SIBs, SnS2@HMCNS exhibits a capacity of 254.5 mAh g−1 after 1000 cycles at 1 A g−1, far exceeding that of pure SnS2. The outstanding electrochemical performance is owed to the ultrafine nanocrystals SnS2 adhered to the inner wall of HMCNS, which prevents stacking and increases the active lithium/sodium storage sites. Additionally, the large cavity of HMCNS can provide sufficient buffer space for SnS2 in the process of ion embedding/stripping, optimizing the structural stability of the composite.
Smarter and Greener Cities After COVID‐19: An Integrated Decision‐Making Framework to Prioritize Investment Alternatives
Authors: Longsheng Cheng , Shah Syed Ahsan Ali 
Published: July 2022

AbstractLocking down cities to curb the transmission of coronavirus brought the global economy to a grinding halt. Cities are like engines of growth; when they stop, so does the growth. Therefore, it becomes paramount to build cities that continue to function and do not collapse amidst any crisis. Since economic recovery is underway, this paper examines priority areas for investment to expedite recovery and build back stronger cities. These areas are evaluated based on their contribution to revitalizing public health, economic, social, energy, and environmental sectors. For the analysis, analytical network process (ANP) and fuzzy‐VIKOR are applied. ANP obtains the relative importance of sectors and their respective critical factors after solving a complex relationship among them. The economic sector has the highest weight of 25.8% among the five sectors, while job creation has the highest weight of 10.3% among the fifteen factors. Fuzzy‐VIKOR is used to evaluate different areas and it is found that renewable energy has a greater contribution to the sustainable recovery of major sectors and the long‐term aim of building inclusive green and resilient cities. These insights shall contribute to the conversations already ongoing among city governments, urban planners, civil society organizations, and city dwellers seeking practical solutions to unprecedented challenges posed by the pandemic.
Electrocatalytic Self‐Supported‐Electrode Based on CoxNi1‐xP/TiC0.5N0.5 for Enhancing pH‐Universal Hydrogen Evolution Electrocatalysis
Authors: Shao Haojie , Wu Yutong , Xu Xin , Xian Yuxi , Shi Yangyang , Wang Feihong , Lv Kai , Tan Chuntian , Hao Luyuan , Dong Binbin , Agathopoulos Simeon 
Published: July 2022

AbstractThe industrial application of powder‐based catalytic electrodes is heavily restricted by powder shedding, inhibition of active sites, and poor long‐term stability. Herein, a porous titanium carbonitride (TiC0.5N0.5) ceramic substrate with open straight finger‐like holes is first made by a simple approach of phase‐inversion tape‐casting and pressureless sintering, and then a CoxNi1‐xP active layer is in situ formed by a hydrothermal technique and phosphorization to achieve integrated CoxNi1‐xP/TiC0.5N0.5 self‐supported ceramic electrodes. Electrochemical tests reveal that the optimized Co0.9Ni0.1P/TiC0.5N0.5 electrode exhibits overpotentials of 76.5 and 79.8 mV at 10 mA cm−2, Tafel slopes of 47.3 and 40.5 mV dec−1, in 0.5 m H2SO4 and 1 m KOH, respectively. Furthermore, its superior long‐term stability and resistance to corrosion can be achieved for more than 20 h in both media at 100 mA cm−2. In addition, the Co0.9Ni0.1P/TiC0.5N0.5 electrode has much better performance than Pt/C at high current density in neutral media. Density functional theory calculations confirm that the Ni substitution of 1/10 Co in CoP leads to the more optimal |ΔGH*| among the CoxNi1‐xP catalysts. Compared with other CoP or NiP‐based electrodes, the Co0.9Ni0.1P/TiC0.5N0.5 electrode benefits from high strength, unique pore structure, tight and compatible bonding, and high hydrophilicity.
Watermelon Pulp Templated Polypyrrole for Solar Steam Generation with High Photothermal Conversion Efficiency
Authors: Wang Heng , Liu Shijie , He Yujian , Tian Xiangxin , Liu Jingquan 
Published: July 2022

AbstractEfficient utilization of solar energy for solar steam generation is an effective way to tackle the shortage of fresh water resources. However, the utilization of solar steam evaporators often suffers from a series of problems, such as high cost, complex processes, and low conversion rate, which seriously hinders the development of solar steam devices. Here, a polypyrrole/watermelon pulp (WPPY) evaporator, which is based on soaking freeze‐dried lumpy watermelon pulp (WP) in pyrrole solution, initiating polymerization in the ice bath, followed by heat‐treatment to achieve an efficient solar steam generation (SSG) device, is designed and produced. The WPPY with a pyrrole to WP mass ratio of 1:2 (WPPY‐3) exhibits a developed porous structure, superior hydrophilicity, relatively small thermal conductivity (0.0375 W m−1 K−1, a simple one‐step fabrication process, and superior light absorption (94.7%). Its evaporation rate reaches 1.64 kg m−2 h−1 without additional insulation, while the light‐to‐heat conversion efficiency reaches 96.1% under one solar irradiation (1 kW m−2) at the same time. Additionally, it also shows good durability. This environmentally friendly and stable photothermal conversion composite material that shows good cycle stability has great potential for applications in seawater desalination via SSG.
Wood Scrolls as Highly Efficient All‐Day Steam Generators
Authors: Sohn Bokyeong , Song Minjae , Choi Jihun , Jeon Sangmin 
Published: July 2022

AbstractA novel all‐day evaporator in the form of a scroll is developed by rolling a thin layer of wood. Two different wood layers are used to fabricate a wood scroll with diagonal natural water channels (d‐WS) and a wood scroll with parallel natural water channels (p‐WS). Because only diagonal channels allow water transport across the wood layer, d‐WS exhibits good lateral water transport, whereas p‐WS exhibits poor lateral water transport. The gap channels (i.e., spaces between the overlapping wood layers) facilitate vertical water transport in both d‐WS and p‐WS. The synergistic effect of the gap channels and diagonal channels in d‐WS allows for a uniform water flow and sufficient water transport to the top and side surfaces, thus simultaneously increasing evaporation performance and salt resistance. The total evaporation rate of water of d‐WS is 9.08 kg m−2 h−1 in the absence of wind, which increases to 37.95 kg m−2 h−1 in the presence of 2 m s−1 wind. These evaporation rates are among the highest values ever reported under similar conditions. The evaporation rate of d‐WS does not deteriorate even after 5 d, demonstrating the possibility of long‐term operation.
Critical appraisal on mitochondrial dysfunction in Alzheimer’s disease
Authors: Ahmad Faizan , Sachdeva Punya 
Published: July 2022

AbstractIt is widely recognized that Alzheimer's disease (AD) is a common type of progressive neurodegenerative disorder that results in cognitive impairment over time. Approximately 152 million cases of AD are predicted to be reported by 2050. Amyloid plaques and tau proteins are two major hallmarks of AD which can be seen under electron microscope. Mitochondria plays a vital role in the pathogenesis of AD and mitochondria disruption leads to mitochondrial DNA (mtDNA) dysfunction, alteration of mitochondria dependent Ca2+ homeostasis, copper dysfunction, immune cell dysfunction, etc. In this review, we try to cover all the mechanisms related with mitochondrial dysfunction and mitochondrial pathogenesis that may help us to better understand AD as well as open a new era for therapeutic target of AD and treat this progressive disease.
Unveiling the potential of MXenes for H2 purification and CO2 capture as an emerging family of nanomaterials
Authors: Massoumılari Şirin , Doğancı Melih , Velioğlu Sadiye 
Published: July 2022

AbstractMXenes have gained deep interest in various applications since the discovery of their first member, Ti3C2Tx, in 2011 due to their exceptional properties. They are accepted as promising candidates for gas separation applications. Here, we aimed to identify CO2/H2 adsorption‐based separation performances of blooming MXene family including 730 members under various process conditions via molecular simulations. We reported that 62% and 83% of MXenes revealed percent regenerability (R%) >90% for single gas adsorption under pressure and vacuum swing adsorption conditions, respectively while these percentages reached 98% and 95% with the increase in interlayer distance. Ti0.4Nb1.6C, V2Ti2C3, Ti2VC2, and Ti1.2Nb0.8C are best MXenes in single gas adsorption whereas for CO2/H2:25/75 mixture, top MXenes dominantly consist of Cr, Mo, and W. We reported an online MXene database (https://mem-ces.com/mxenes/) which covers simulated adsorbent metrics of MXenes for CO2/H2 separations. Examining this MXene database would be beneficial to conceptually understand MXene design for CO2/H2 separation.
Postnatal microcephaly and retinal involvement expand the phenotype of RPL10‐related disorder
Authors: Cappuccio Gerarda , De Bernardi Margherita Lucia , Morlando Alessia , Peduto Cristina , Scala Iris , Pinelli Michele , Bellacchio Emanuele , Gallo Flavio Gioele , Magli Adriano , Plaitano Carmen , Serrano Mercedes , Pías Leticia , Català Jaume , Bolasell Mercè , Torella Annalaura , Nigro Vincenzo , Zanni Ginevra , Brunetti‐Pierri Nicola 
Published: July 2022

AbstractHemizygous missense variants in the RPL10 gene encoding a ribosomal unit are responsible for an X‐linked syndrome presenting with intellectual disability (ID), autism spectrum disorder, epilepsy, dysmorphic features, and multiple congenital anomalies. Among 15 individuals with RPL10‐related disorder reported so far, only one patient had retinitis pigmentosa and microcephaly was observed in approximately half of the cases. By exome sequencing, three Italian and one Spanish male children, from three independent families, were found to carry the same hemizygous novel missense variant p.(Arg32Leu) in RPL10, inherited by their unaffected mother in all cases. The variant, not reported in gnomAD, is located in the 28S rRNA binding region, affecting an evolutionary conserved residue and predicted to disrupt the salt‐bridge between Arg32 and Asp28. In addition to features consistent with RPL10‐related disorder, all four boys had retinal degeneration and postnatal microcephaly. Pathogenic variants in genes responsible for inherited retinal degenerations were ruled out in all the probands. A novel missense RPL10 variant was detected in four probands with a recurrent phenotype including ID, dysmorphic features, progressive postnatal microcephaly, and retinal anomalies. The presented individuals suggest that retinopathy and postnatal microcephaly are clinical clues of RPL10‐related disorder, and at least the retinal defect might be more specific for the p.(Arg32Leu) RPL10 variant, suggesting a specific genotype/phenotype correlation.