bluuebunny/crossref_metadata_2025_split huggingface dataset:
El flujo digital en ortodoncia: ¿futuro o presente?
Authors: Esquivel Chirino César , Escamilla Valencia Jair 
Published: August 2022

Desde los inicios del conocimiento, el hombre ha procurado acercarse a la realidad en la búsqueda de conocer, comprender, controlar y/o predecir el entorno que lo rodea; en tal suceso, el conocimiento puede adquirirse de manera vulgar (doxa) u opinión empírica como experiencias personales, científica trascendiendo los hechos de la realidad o de manera filosófica con la esencia y finalidades del mundo. En tal contexto, el análisis filosófico de la naturaleza del conocimiento relacionado con las características raciales y morfológicas de las poblaciones es un tema muy discutido desde tiempos inmemorables, así también, es uno de los temas sin resultados completamente definidos debido a la incesante búsqueda de la categorización y a la constante idealización de una clasificación de las características morfológicas que nos unen a la vez que nos diferencian.
Mitigating the Effects of Auditors' First Impressions of Client Personnel: The Importance of Audit Supervisors' Preference for Effectiveness
Authors: Holderness D. Kip , Ong Alyssa S. J. , Zimbelman Mark F. 
Published: August 2022

ABSTRACT
Fraud perpetrators realize the importance of conveying a positive first impression to others. We examine how auditors' first impressions of client personnel interact with supervisors' preferences for audit effectiveness or efficiency to influence auditors' risk judgments. We argue that auditors are typically focused on efficiency and, therefore, in an intuitive mindset that makes them susceptible to first impression biases. Thus, we expect a positive (negative) first impression to decrease (increase) auditor objectivity and cause auditors to become less (more) sensitive to misstatement risk. We predict that supervisors' preferences for effectiveness (over efficiency) will lead auditors to adopt an analytical mindset and mitigate the effects of first impressions. Our 2 × 2 experiment with 124 practicing auditors manipulates both first impression (positive versus negative) and supervisor preference (effectiveness versus efficiency) and supports our predictions. These findings build on first-impression research in psychology suggesting first impressions are subconscious and difficult to mitigate.
Financial Restatement and Selling, General, and Administrative (SG&A) Cost Stickiness
Authors: Lee Chih-Chen , Surysekar Krishnamurthy , Tian Tian 
Published: August 2022

ABSTRACT
Financial restatements have been shown to be associated with management reputation loss and turnover. The literature on cost stickiness has shown that cost stickiness has been associated with both management optimism as well as agency and behavioral issues such as empire building. In this paper, we investigate the relationship between Selling, General, and Administrative (SG&A) cost stickiness and financial restatements. We show that SG&A cost stickiness decreased significantly post financial restatements, and the decrease was significantly more in the case of restatements associated with fraud than those not associated with fraud. Our results support the following: (a) financial restatements act as a disciplining device for possible managerial excesses, and (b) firms working harder to reduce SG&A cost stickiness when financial restatements were associated with fraud than when they were not associated with fraud.
Does a Carbon Management System Mitigate the Consequences of Carbon Emissions on Firm Value? An International Study
Authors: Shrestha Pramila , Choi Bobae , Luo Le 
Published: August 2022

ABSTRACT
Although a firm's carbon emissions entail future costs and liabilities, very little research has focused on the value relevance of a carbon management system (CMS) in the international context. Obtaining carbon emissions and carbon management data from the CDP from 2010 to 2017, we examine whether the adverse impact of carbon emissions on a firm's value is alleviated by its CMS. Our findings suggest that the level of carbon emissions is negatively associated with firm value, but a higher-quality CMS weakens this negative relationship. Further analyses show that positive moderating effects of CMS are found only in carbon-intensive, large, mature, and highly profitable firms. Our results have potentially useful implications for corporate managers and outside stakeholders who are concerned about the risks associated with carbon emissions and the financial implications of a firm's CMS.
Breaking the Barrier: On the Use of Joint Audits in the Internal Audit Profession
Authors: Behrend Joel , Eulerich Marc 
Published: August 2022

ABSTRACT
With the growing relevance of internal auditing, academics and practitioners emphasize the importance of an adequate and adaptable staffing approach. Because internal audit resources are considered a crucial component of internal audit quality, we investigate why internal auditors perform audits with experts from within or outside the organization. These joint audits augment resources and represent a viable alternative to additional staffing or full outsourcing of the internal audit function (IAF). Using survey data from three national chapters of the Institute of Internal Auditors (IIA), we consider three IAF dimensions (i.e., structure and resources, activities and processes, environmental factors) associated with resource augmentations. Our findings provide evidence that joint audits are used when the IAF is comparatively small and competent, when the IAF focuses on risk and strategy-related tasks, and when the IAF is decentralized. Our findings also suggest that joint audits can strengthen the auditor-auditee relationship.
Data Availability: Please contact the authors.
JEL Classifications: M42; M49.
A Digital Literacy Workshop Training Model for Child Parenting in a Fourth Industrial Era
Authors: Nurhayati Sri , Noor Agus H. , Musa Safuri , Jabar Reny , Abdu Wamaungo J. 
Published: August 2022

This study aims to describe how a digital literacy workshop model is ideal for parents in the fourth industrial era. The study used a descriptive qualitative method. The data collection techniques used were interviews, observation, and literature study. The research was conducted at Cibeureum, in the South Cimahi Subdistrict, in Indonesia. The research subjects consisted of five parents with children aged 7 to 16 years old. The findings of this study indicate that knowledge, understanding, and skills in using media, especially social media, among parents are still lacking. Hence, leading to inadequate parental supervision of children's activities on social media within the digital age and now the fourth industrial era, which comes with a lot of challenges. The present study established a digital literacy workshop model for parents that may be appropriate through a combination of theory and practice, as well as the mentorship of parents in the guidance of their children within this era of the fourth industrial revolution. The workshop model helps to increase the knowledge and ability of parents in using social media and also helps to improve parental supervision of children in using other forms of technology. Doi: 10.28991/HIJ-2022-03-03-05 Full Text: PDF
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI JUMLAH UANG YANG BEREDAR 1990-2019
Authors: Iswandi Muhammad Subhan , Usman Umaruddin 
Published: August 2022

This study aims to analyze the analysis of factors that influence the amount of money in circulation from 1990 to 2019. The data used in this study is secondary data for the period 1990 - 2019. This research model uses the Vector Autoregression (VAR) model. The unit root test was carried out with the Augmented Dickey Fuller (ADF) test where all the stationary variables were second different. The results of the study are based on VAR analysis. Foreign debt affects the money supply in Indonesia. Non-oil exports affect the money supply in Indonesia. Non-oil and gas imports affect the money supply in Indonesia. The current account balance has no effect on the money supply in Indonesia and inflation has no effect on the money supply in Indonesia.
ANALISIS PENGENDALIAN PIUTANG UNTUK MEMINIMALKAN PIUTANG TAK TERTAGIH PT. PLN (PERSERO) UNIT LAYANAN PELANGGAN MAJENE
Authors: Dahlia Dahlia 
Published: August 2022

Penelitian ini bertujuan untuk mengetahui Pengendalian Internal Piutang dengan membandingkan fakta dengan teori COSO (Commite Of Sponsoring Organization). Dengan adanya penelitian ini, diharapkan dapat mengetahui bagaimana system pengendalian internal piutang dan agar dapat meminimalkan piutang tak tertagih pada PT. PLN (Persero) Unit Layanan Pelanggan Majene. Jenis penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan studi kasus. Data diperoleh dengan cara praktek langsung, wawancara, dan dokumentasi. Data yang diperoleh berupa data primer dan data sekunder. Data primer diperoleh peneliti dengan cara praktek langsung dan wawancara langsung dengan narasumber. Selanjutnya data sekunder berupa data-data yang telah terdokumentasikan di PT. PLN (Persero) Unit Layanan Pelanggan Majene seperti Profil Perusahaan, Data Tunggakan 2016-2019, dan Data Piutang Ragu-ragu 2016-2019. Hasil penellitian ini menunjukkan bahwa pengendalian piutang pada PT. PLN (Persero) Unit Layanan Pelanggan Majene untuk meminimalkan piutang tak tertagihnya belum efektif karena jumlah piutang yang masih dalam jumlah besar.
Mechanical Milling and Polishing of Cross Sections using a Micro CNC Machine for Failure Analysis
Authors: Pichumani Pradip Sairam , Khatkhatay Fauzia 
Published: August 2022

Abstract
In this article, the authors evaluate micro CNC milling as an alternative to manual parallel lapping for mechanical cross-sectioning of flip-chip packaged samples. They describe both processes, and how they compare to other cross-sectioning techniques, and clearly illustrate the differences. SEM images of a manually polished sample show process-induced cracking, chipping, and delamination at the die-C4 interface. In contrast, the CNC-milled sample is artifact-free and the C4 bumps are uniformly exposed along the entire length of the cross-section.
3D Hot-Spot Localization by Lock-In Thermography
Authors: Brand Sebastian , Altmann Frank 
Published: August 2022

Abstract
This article describes a form of lock-in thermography that achieves 3D localization of thermally active defects in stacked die packages. In this approach, phase shifts associated with thermal propagation delay are analyzed as a function of frequency. This allows for a precise localization of defects in all three spatial dimensions and can serve as a guide for subsequent high-resolution physical analyses.
Quels facteurs d’attractivité médicale pour les services d’urgence en France ?
Authors: Busse L. , Naouri D. , Olivier T. , Genet B. , Moreau M. , Muret A. , Raynal P.-A. , Yordanov Y. , Thiebaud P.-C. 
Published: August 2022

Objectif : Le taux de vacance de poste des médecins est estimé à 23 % dans les services d’urgence (SU). L’objectif de l’étude était d’identifier des facteurs d’attractivité potentiels des SU en France.
Méthodes : Cette étude est composée de deux enquêtes observationnelles transversales nationales. La première, adressée aux responsables de service, comparait les facteurs d’attractivité entre les SU à faible et forte vacance de poste. La seconde, réalisée auprès des médecins urgentistes, hiérarchisait par évaluation numérique (échelle de 1 à 10) l’attractivité des différents facteurs.
Résultats : Concernant l’enquête auprès des responsables de service, 76 SU ont été inclus : 47 à forte vacance de poste et 29 à faible vacance de poste. Le taux de vacance globale était de 23 %. En analyse univariée, les facteurs associés significativement à une faible vacance de poste étaient un nombre annuel de passages élevé (OR = 1,03 [1,01–1,06] pour 1 000 passages supplémentaires ; p = 0,03), un faible taux d’hospitalisation (OR = 0,93 [0,85–0,99] par pourcentage supplémentaire ; p = 0,04), la possibilité d’enseignement facultaire (OR = 3,07 [1,05–9,33] ; p = 0,02), le respect du temps de travail hebdomadaire (OR = 0,10 [0,01–0,54] si temps de travail ≥ 48 heures par rapport à 39 heures ; p = 0,02) et une bonne ambiance au sein du service (OR = 10,0 [2,12–74,5] si ambiance excellente par rapport à moyenne ; p = 0,02). Concernant l’enquête auprès des médecins urgentistes, 971 ont répondu. Les trois facteurs considérés comme les plus attractifs étaient l’ambiance au sein du service, la facilité d’aval et la présence d’un service de réanimation. La qualité de vie au travail était la thématique d’attractivité la plus importante pour les médecins urgentistes.
Conclusion : Les facteurs liés à la qualité de vie au travail et certaines caractéristiques hospitalières sont associés à une plus faible vacance de poste et qualifiés d’attractifs par les médecins urgentistes.
Low Xanthophylls, Retinol, Lycopene, and Tocopherols in Grey and White Matter of Brains with Alzheimer’s Disease
Authors: Dorey C. Kathleen , Gierhart Dennis , Fitch Karlotta A. , Crandell Ian , Craft Neal E. 
Published: August 2022

Background: Oxidative stress contributes to pathogenesis and progression of Alzheimer’s disease (AD). Higher levels of the dietary antioxidants— carotenoids and tocopherols— are associated with better cognitive functions and lower risk for AD, and lower levels of multiple carotenoids are found in serum and plasma of patients with AD. Although brains donated by individuals with mild cognitive impairment had significantly lower levels of lutein and beta-carotene, previous investigators found no significant difference in carotenoid levels of brains with AD and cognitively normal brains. Objective: This study tested the hypothesis that micronutrients are significantly lower in donor brains with AD than in healthy elderly brains. Methods: Samples of donor brains with confirmed AD or verified health were dissected into grey and white matter, extracted with organic solvents and analyzed by HPLC. Results: AD brains had significantly lower levels of lutein, zeaxanthin, anhydrolutein, retinol, lycopene, and alpha-tocopherol, and significantly increased levels of XMiAD, an unidentified xanthophyll metabolite. No meso-zeaxanthin was detected. The overlapping protective roles of xanthophylls, carotenes, α- and γ-tocopherol are discussed. Conclusion: Brains with AD had substantially lower concentrations of some, but not all, xanthophylls, carotenes, and tocopherols, and several-fold higher concentrations of an unidentified xanthophyll metabolite increased in AD (XMiAD).
Cattle Ranching in Colombia: A Monolithic Industry?
Authors: Campuzano Lorena , Angel Natalia Triana , Burkart Stefan 
Published: August 2022

This article analyzes literature on the history of cattle ranching and agricultural innovation adoption in Colombia to understand how livestock production systems have evolved from the 1950s until today. Departing from new scholarship that has questioned the idea that cattle ranching has been only a land-grabbing strategy dominated by few elites, this article focuses on the adoption of improved pastures and the role of key institutions such as the CIAT on the transformation of practices and the shortcomings of technification. It shows that Colombia has had big transformations with the introduction of improved pastures, particularly Brachiaria, but these transformations did not translate into a radical change in the dominant extensive livestock production systems. Instead of promoting intensification, the adoption of Brachiaria has allowed producers to expand more, often resulting in large deforestation. One of the main contributions of this article is the analysis of economic, developmentalist, and institutional reports that are not often used to construct historical analysis. It can also serve to scholars interested on adoption of agricultural techniques.
Penilaian Risiko Keamanan Data Karyawan Pada Sistem Informasi Dengan Menggunakan Framework Nist Sp 800-30 pada PT. ABC
Authors: Fahrudin Nur fitrianti , Nugraha S Aditya , Ramadhan Putra Kurnia 
Published: August 2022

Keamanan data karyawan pada sistem informasi memiliki beberapa risiko yang bisa terjadi yang tentunya dapat menyebabkan kerugian di dalam perusahaan. Risiko dapat berupa kejadian dan kondisi yang dapat mengganggu layanan dan menghambat proses pengambilan keputusan. Tujuan penelitian ini adalah untuk mendeskripsikan pelaksanaan manajemen risiko keamanan data karyawan di perusahaan PT. ABC dengan menggunakan kerangka kerja (framework) NIST SP 800-30 dan untuk mengetahui risiko yang timbul. Jika tidak ada manajemen risiko pada perusahaan maka perusahaan tidak akan tahu risiko apa saja yang terjadi dan dampak yang terjadi. Penelitian ini diawali dengan memetakan risiko, menilai risiko, memberikan rekomendasi sesuai dengan tingkat ancamannya. Hasil risiko keseluruhan terdiri dari ancaman alam, manusia dan kesalahan teknis didapatkan potensi risiko sebesar 14% untuk risiko rendah, 36% untuk risiko sedang, dan 50% untuk risiko tinggi Adapun saran yang diberikan adalah: melakukan pemeliharaan sistem secara berkala, sistem perlu ditunjang oleh software & hardware yang memadai.
DECISION SUPPORT SYSTEM FOR EARLY DETECTION OF STUDENT MENTAL HEALTH USING FUZZY SIMPLE ADDITIVE WEIGHTING
Authors: Nawindah Nawindah 
Published: August 2022

Masalah kesehatan mental yang tinggi mengakibatkan penurunan peran akademik , mahasiswa yang mengalami trauma berulang perlu melakukan konseling agar potensinya dapat berkembang secara optimal, mampu mengatasi masalahnya serta mampu menyesuaikan diri di tengah perubahan yang sering terjadi. Belum adanya pemeriksaan kesehatan yang rutin dilakukan oleh mahasiswa menyebabkan diperlukannya sebuah cara untuk mendukung dalam pengambilan keputusan. Untuk itu diperlukan sebuah metode untuk mendeteksi secara dini tingkat kesehatan mental mahasiswa dengan metode fuzzy simple additive weighting yang hasilnya dapat menjadi rekomendasi. Berdasarkan penelitian yang dilakukan dengan menggunakan 10 sampel data mahasiswa yang telah menjawab pertanyaan self reporting questionnaire (SRQ-20) dengan tingkat yang berbeda-beda yaitu : 5 mahasiswa yang direkomendasikan memiliki tingkat kesehatan mental berat, 4 mahasiswa direkomendasikan memiliki kesehatan mental sedang dan 1 mahasiswa memiliki tingkat kesehatan ringan. Untuk mahasiswa yang memiliki kesehatan berat dan sedang maka diperlukan konsultasi psikologis secara rutin.
Revealing the nanometric structural changes in myocardial infarction models by time-lapse intravital imaging
Authors: Kuo Chiung Wen , Pratiwi Feby Wijaya , Liu Yen-Ting , Chueh Di-Yen , Chen Peilin 
Published: August 2022

In the development of bioinspired nanomaterials for therapeutic applications, it is very important to validate the design of nanomaterials in the disease models. Therefore, it is desirable to visualize the change of the cells in the diseased site at the nanoscale. Heart diseases often start with structural, morphological, and functional alterations of cardiomyocyte components at the subcellular level. Here, we developed straightforward technique for long-term real-time intravital imaging of contracting hearts without the need of cardiac pacing and complex post processing images to understand the subcellular structural and dynamic changes in the myocardial infarction model. A two-photon microscope synchronized with electrocardiogram signals was used for long-term in vivo imaging of a contracting heart with subcellular resolution. We found that the structural and dynamic behaviors of organelles in cardiomyocytes closely correlated with heart function. In the myocardial infarction model, sarcomere shortening decreased from ∼15% (healthy) to ∼8% (diseased) as a result of impaired cardiac function, whereas the distances between sarcomeres increased by 100 nm (from 2.11 to 2.21 μm) in the diastolic state. In addition, T-tubule system regularity analysis revealed that T-tubule structures that were initially highly organized underwent significant remodeling. Morphological remodeling and changes in dynamic activity at the subcellular level are essential to maintain heart function after infarction in a heart disease model.
Unpacking determinants and consequences of food insecurity for insulin resistance among people living with HIV: Conceptual framework and protocol for the NOURISH-OK study
Authors: Wetherill Marianna S. , Bakhsh Casey , Caywood Lacey , Williams Mary B. , Hartwell Micah L. , Wheeler Denna L. , Hubach Randolph D. , Teague T. Kent , Köhler Gerwald , Hebert James R. , Weiser Sheri D. 
Published: August 2022

BackgroundOver the past four decades, advances in HIV treatment have contributed to a longer life expectancy for people living with HIV (PLWH). With these gains, the prevention and management of chronic co-morbidities, such as diabetes, are now central medical care goals for this population. In the United States, food insecurity disproportionately impacts PLWH and may play a role in the development of insulin resistance through direct and indirect pathways. The Nutrition to Optimize, Understand, and Restore Insulin Sensitivity in HIV for Oklahoma (NOURISH-OK) will use a novel, multi-level, integrated framework to explore how food insecurity contributes to insulin resistance among PLWH. Specifically, it will explore how food insecurity may operate as an intermediary risk factor for insulin resistance, including potential linkages between upstream determinants of health and downstream consequences of poor diet, other behavioral risk factors, and chronic inflammation.Methods/designThis paper summarizes the protocol for the first aim of the NOURISH-OK study, which involves purposeful cross-sectional sampling of PLWH (n=500) across four levels of food insecurity to test our conceptual framework. Developed in collaboration with community stakeholders, this initial phase involves the collection of anthropometrics, fasting blood samples, non-blood biomarkers, 24-hour food recall to estimate the Dietary Inflammatory Index (DII®) score, and survey data. A 1-month, prospective observational sub-study (total n=100; n=25 for each food security group) involves weekly 24-hour food recalls and stool samples to identify temporal associations between food insecurity, diet, and gut microbiome composition. Using structural equation modeling, we will explore how upstream risk factors, including early life events, current discrimination, and community food access, may influence food insecurity and its potential downstream impacts, including diet, other lifestyle risk behaviors, and chronic inflammation, with insulin resistance as the ultimate outcome variable. Findings from these analyses of observational data will inform the subsequent study aims, which involve qualitative exploration of significant pathways, followed by development and testing of a low-DII® food as medicine intervention to reverse insulin resistance among PLWH (ClinicalTrials.gov Identifier: NCT05208671).DiscussionThe NOURISH-OK study will address important research gaps to inform the development of food as medicine interventions to support healthy aging for PLWH.