bluuebunny/crossref_metadata_2025_split huggingface dataset:
Systems analysis of factors causing forest fires in Northwestern Federal District
Authors: Ivanov Sergey Aleksandrovich 
Published: October 2022

A systematic analysis of the factors causing forest fires (anthropogenic and weather conditions, types
of forests) has been carried out. Multi-level classifications are defined for each set of factors with the inclusion
of terms that allow the decision makers to work with their natural language. An integral forest fire risk assessment is proposed, which is described by a fuzzy model containing a term-set. The structure of the system of criteria by which it is possible to determine the risk of fire has been developed. The proposed integral assessment can serve as an addition to the existing classical scale for assessing fire hazard in forests. It includes the parameters characterizing weather conditions and is used in a large number of countries by supervisory authorities. To differentiate the assessment of fire safety in Russia, the parameters of forestry enterprises in the study area are also taken into account. Based on the proposed matrix structures, a primary database has been developed, which in the future will be filled automatically from open sources of state information systems. The data in the systems are generated at different intervals, most of them daily, which allows for high-quality monitoring and control over the changes in the current situation in the appointed region. Based on the fire hazard scale, it will be possible to obtain an optimal assessment by analyzing a larger number of factors than in the classical assessment. For the subsequent implementation of the decision support method, matrices have been developed using the open data from state information systems. Applying the developed and completed matrices as a single data set is possible with the help of a decision support module, which is planned to be further implemented using the Python language.
Challenges, Opportunities, and Strategies of Audit Engagement in the Time of Crisis
Authors: Teresia Apelina , Nugraheni Bernadia Lingar Yekti 
Published: October 2022

The audit process during the Covid-19 pandemic has changed due to various government regulations regarding social restrictions. These changes impact the audit process, especially related to audit procedures due to social and mobility restrictions. Despite various challenges, auditors must maintain the audit quality. This study aims to investigate the challenges, opportunities, and strategies of audit engagement during the Covid-19 pandemic. This study conducts interviews with auditors from Big Four and Non-Big Four to investigate the challenges, opportunities, and strategies during audit engagement related to audit evidence, auditor independence, going concern opinion, and auditor-client relationships. This study applies institutional logic to generate an understanding pertaining to challenges, opportunities, and strategies during audit engagement in a time of crisis. Auditors make various efforts to adjust to the pandemic situation by carrying out various alternative procedures. Institutional logic embedded in public accounting firms has changed due to routines, relationship systems, and artifacts that are depicted in how auditors think and work because they have to adjust to the Covid-19 pandemic
Mirando de nuevo a los Planes Estratégicos de la nueva Política Agraria Común (PEPAC) y a su futuro
Authors: García de Azcárate Tomás 
Published: October 2022

La puesta en marcha de la nueva PAC está siendo más lenta y compleja que lo esperado. En un anterior artículo, planteábamos unas preguntas. Tres años después, lo hemos actualizado revisitando todos y cada uno de nuestros interrogantes.
El principal tema identificado pendiente es el nivel de ambición que debe tener los Planes Estratégicos. Por un lado, la PAC debe acompañar al conjunto de los actores de la cadena alimentaria en la adaptación y mitigación del cambio climático. Pero, por otro lado, para ser plenamente efectiva y eficiente, una política basada en el cumplimiento de objetivos requiere estabilidad, conocimiento previo de dichos objetivos y buenos indicadores. No parece que vaya a ser el caso de la PAC 2023-2027.
Concluimos que hay entonces que mirar más allá del año 2027. El alumbramiento de la PAC post-2027 (o seguramente post 2029) se anuncia de nuevo difícil, sobre todo si la Unión europea sigue sufriendo de “enanismo presupuestario”, el disponer de un presupuesto desfasado con respecto a sus ambiciones.
Successful use of a benchtop fluorescent enzyme immunoassay analyzer to measure serum cortisol concentration as a screening test for hypoadrenocorticism in dogs
Authors: Bacon Jessica , Graham Peter A. , Hrovat Alenka , Kilpatrick Scott , Mann Nicholas O. , Swales Harry 
Published: October 2022

Abstract

OBJECTIVE
To assess the diagnostic performance of a benchtop fluorescent enzyme immunoassay analyzer (AIA-360; Tosoh Bioscience Inc) for the measurement of serum cortisol concentration as a screening test for hypoadrenocorticism in dogs.

ANIMALS
173 client-owned dogs (20 with hypoadrenocorticism and 153 with nonadrenal illness).

PROCEDURES
Medical records of all dogs that underwent an ACTH stimulation test between June 2015 and October 2019 were reviewed retrospectively. Dogs were excluded if the ACTH stimulation test was performed on the basis of a suspicion of hypercortisolism, serum cortisol concentrations were measured using an analyzer other than the one assessed in the present study, or dogs had received medication known to affect the pituitary-adrenal axis in the 4 weeks1,2 preceding ACTH stimulation testing. The diagnostic performance of the benchtop analyzer was evaluated by calculating sensitivity, specificity, and likelihood ratios at various cutoff points.

RESULTS
Serum resting cortisol cutoff point concentrations of 0.8 μg/dL (22 nmol/L), 1 μg/dL (28 nmol/L), and 2 μg/dL (55 nmol/L) had a sensitivity of 100%. An optimal serum resting cortisol cutoff point of 0.58 μg/dL (16 nmol/L) had a sensitivity, specificity, and positive and negative likelihood ratios of 100%, 97%, and 30.6 and 0.0, respectively.

CLINICAL RELEVANCE
Findings indicated that previously derived cutoff points could be used with excellent sensitivity to exclude hypoadrenocorticism in this population of dogs when serum cortisol concentration was measured with the evaluated benchtop analyzer. An ACTH stimulation test may need to only be performed to diagnose hypoadrenocorticism if resting serum cortisol concentration is ≤ 0.58 μg/dL when measured with the evaluated benchtop analyzer.
Complete Mitochondrial Genome of Contracaecum sp. (Nematoda: Ascarididae) from night herons in China
Authors: Deng Yuan-Ping , Li Rong , Wang Hui-Mei , Liu Guo-Hua , Tu Ya 
Published: October 2022

Abstract

Contracaecum species are zooparasitic anisakid nematodes and occur in gastrointestinal tracts of vertebrate/invertebrate animals, including humans, causing gastrointestinal pain, diarrhea, and increasingly severe vomiting. Although the complete mitochondrial (mt) genome (mitogenome) of Contracaecum sp. isolated from night herons in Beijing has been reported, the detailed information about this mt sequence is still puzzling. In the present study, we described the detailed characteristics across the complete mt DNA of Contracaecum sp., which includes 36 genes consisting of 12 protein genes, 22 transfer RNAs (tRNAs), 2 ribosomal RNAs (rRNAs), and 2 noncoding regions (NCRs), and all genes have the same orientation of transcription. The AT content in the complete mitogenome of Contracaecum sp. was 72.2%, and it was the least value (66.7%) in the cox1 gene but was the highest rate (84.1%) in NCRs. The highest nucleotide diversity (Pi) among the genus Contracaecum was nad4 (0.190) and the least was cox1 (0.125), which indicates that nad4 might have the potential ability as useful markers to detect cryptic species in the genus Contracaecum or subspecies. Based on the maximum likelihood (ML) and Bayesian inference (BI) computational algorithms within subfamilies Ascaridoidea and Heterakoidea, the results supported that Contracaecum sp. was a new species and the family Ascaridiidae was paraphyletic. The complete mitogenome sequence of Contracaecum sp. supported a clear recognition of Contracaecum species and provided the potential existence of cryptic species in the genus Contracaecum. Our findings would better contribute to the surveillance, molecular epidemiology, and control of Contracaecum.
Incorporation of Student Pharmacists into a Proton Pump Inhibitor Deprescribing Telehealth Program for Rural Veterans
Authors: Bhardwaj Sonia , Garvin Stephanie , Kuehl Sierra , Van Epps Johanna , Dunkerson Frederick , Lehmann Molly , Gruber Stephanie , Kieser Mara , Zhao Qianqian , Portillo Edward Christopher 
Published: October 2022

Background: Proton pump inhibitors (PPIs) are among the most widely prescribed class of medications in the United States. Although effective in the treatment of acid related disease, inappropriate PPI use is prevalent, and long-term PPI use has been associated with adverse effects.
Objectives: This evaluation explores the novelty of a student-pharmacist directed PPI deprescribing telehealth program with the goals of (1) determining whether PPIs are appropriately prescribed in Veterans via remote student-led chart reviews, (2) identifying if a gap exists between urban and rural Veterans prescribed a PPI, and (3) assessing the feasibility of integrating student pharmacists into the PPI deprescribing process utilizing telehealth visits through a pilot study.
Methods: Student pharmacists evaluated PPI appropriateness in Veterans at the William S. Middleton Veterans Hospital. Students collected data via remote chart reviews, compared appropriateness of PPI therapy in rural versus urban Veterans, and conducted a deprescribing pilot call study in rural Veterans with inappropriate PPI indications. Clinical decision-making was agreed upon in collaboration with pharmacist preceptors, however all means of communication with Veterans was performed by student pharmacists.
Results: 51% of Veterans were found to have an inappropriate indication for their PPI, though comparison of inappropriate PPI use in rural versus urban Veterans was not statistically significant (n=170, p-value 0.34). 83% of Veterans agreed to proceed with PPI deprescribing and 71% of Veterans ended the pilot study with at least some degree of PPI dose reduction (n=33).
Conclusion: Inappropriate PPI use among rural and urban Veterans is prevalent, however a significant difference was not observed between the two cohorts. Student pharmacists are capable of successful telehealth deprescribing interventions in collaboration with pharmacists.
FAKTOR DETERMINAN YANG BERPENGARUH TERHADAP STOCK UNDEPRICING
Authors: Aipassa Ezra , Hermi Hermi 
Published: October 2022

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Umur Perusahaan, Ukuran Perusahaan, Tujuan Penggunaan Dana, Kondisi Pasar dan Persentase Saham Yang Ditawarkan terhadap Stock Underpricing yang IPO di Bursa Efek Indonesia pada tahun 2018-2021. Populasi yang dipergunakan adalah perusahaan-perusahaan yang IPO di BEI tahun 2018-2021, sedangkan sampelnya adalah perusahaan IPO yang mengalami underpricing sebanyak 187 perusahaan, dengan teknik pengambilan sampel menggunakan metode purposive sampling. Jenis data yang dipergunakan adalah data sekunder. Metode pengumpulan data yang dipergunakan adalah dokumentasi. Alat analisis yang dipergunakan adalah regresi linear berganda dengan menggunakan uji F dan uji t. Hasil pengujian menunjukkan Umur Perusahaan dan Ukuran Perusahaan berpengaruh negatif terhadap stock underpricing. Tujuan Penggunaan Dana tidak berpengaruh terhadap stock underpricing. Sedangkan Kondisi pasar dan Persentase Saham Yang Ditawarkan berpengaruh positif terhadap stock underpricing.
ANALISIS PERBEDAAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SELAMA PANDEMI COVID – 19 PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK TAHUN 2019-2020
Authors: Apriliani Vany 
Published: October 2022

Penelitian ini membahas permasalahan terkait kinerja keuangan perusahaan selama masa pandemic Covid-19 yang secara signifikan mempengaruhi kinerja keuangan perusahaan, khususnya perusahaan manufaktur yang akan dikaji dalam penelitian ini. Biarkan para peneliti berharap untuk memeriksa kembali kinerja keuangan perusahaan sebelum dan selama epidemi. Ada banyak variabel yang mempengaruhi kinerja keuangan suatu perusahaan. Dengan cara ini, dapat menarik peneliti untuk mengkaji kembali apakah terdapat perbedaan antara variabel return on assets, pertumbuhan penjualan, rasio aktivitas, dan rasio likuiditas terhadap kinerja keuangan suatu perusahaan sebelum dan selama pandemi covid-19. Metode yang digunakan peneliti yaitu analisis data kuantitatif, menggunakan teknik purposive sampling, dan data yang digunakan adalah data laporan keuangan tahunan 2019-2020 perusahaan manufaktur yang terdaftar di BEI.
Kata kunci: Activity Ratio, Kinerja Keuangan Perusahaan , Liquidity Ratio, Return On Assets, Sales Growth
PENGARUH PSYCHOLOGICAL EMPOWERMENT, EXTRINSIC MOTIVATION, DIVERSITY MANAGEMENT TERHADAP EMPLOYESS ENGAGEMENT PADA KARYAWAN CV.BUNGA PUTRI CATERING
Authors: Rahayu Bunga Dwi , Berliyanti Dita Oki 
Published: October 2022

Abstrak:
Penelitian ini berjuan untuk menganalisis pengaruh Psychological Empowerment, Extrinsic Motivation, Diversity Management terhadap Employess Engagement. Metode pengambilan sampel yang digunakan adalah sensus yaitu 50 karyawan CV. Bunga Putri Catering. Hasil menunjukkan bahwa Psychological Empowerment dan Extrinsic Motivation berpengaruh positif terhadap Employess Engagement. Sedangkan Diversity Management tidak berpengaruh terhadap Employess Engagement. Implikasi bagi CV. Bunga Putri Catering untuk meningkatkan suasana toleransi yang tinggi dalam menjalankan pekerjaan supaya merasakan adanya kenyamanan dan keadilan tanpa adanya membedabedakan, serta untuk meningkatkan ssemangat anggota kelompok akan puas untuk mengidentifikasi dengan kelompok dan meningkatkan kinerja tenaga kerja yang heterogen dan pembangunan inklusif orang-orang dengan perbedaan gender, etnis, kebangsaan, budaya dan latar belakang Pendidikan.

Kata Kunci: Psychological Empowermrnt, Extrinsic Motivation, Diversity Management, Employess Engagement
PENGARUH DEFISIENSI SISTEM PENGENDALIAN MUTU (SPM) DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP DEFISIENSI AUDIT
Authors: Suherman Norma Fitra Dana , Aryati Titik 
Published: October 2022

Penelitian ini bertujuan untuk menguji dan menganalisis hubungan defisiensi desain Sistem Pengendalian Mutu KAP, defisiensi implementasi Sistem Pengendalian Mutu KAP, serta Ukuran KAP terhadap defisiensi audit. Defisiensi audit diukur dengan jumlah pelanggaran terhadap standar audit yang dilakukan oleh akuntan publik pada setiap KAP terkait aspek perikatan General Audit atas laporan keuangan. Sampel penelitian ini adalah akuntan publik yang diperiksa oleh Pusat Pembinaan Profesi Keuangan, Kementerian Keuangan RI untuk periode pemeriksaan berkala tahun 2018 sampai dengan 2020 dengan jumlah sampel sebanyak 149. Hasil penelitian menunjukan defisiensi implementasi SPM KAP berpengaruh signifikan terhadap defisiensi audit. Sedangkan defisiensi desain SPM KAP dan Ukuran KAP tidah berpengaruh terhadap defisiensi audit.

This study aims to examine and analyze the relationship between Design of CPA Firm’s Quality Control System deficiencies, Implementation of CPA Firm’s Quality Control System deficiencies, and CPA Firm’s size to audit deficiencies. Audit deficiency is measured by the number of findings against audit standards by public accountants in each KAP related to the aspects of the General Audit engagement on financial statements. The sample of this study was public accountants who were examined by the Center for Professional Development of Finance, Ministry of Finance of the Republic of Indonesia for the period of periodic inspections from 2018 to 2020 with a total sample of 149. The results showed that the deficiency in the implementation of KAP SPM had a significant effect on audit deficiencies. While the design deficiencies of KAP SPM and KAP size have no effect on audit deficiencies.
PENGARUH ENVIRONMENTAL PERFORMANCE, CORPORATE GOVERNANCE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN
Authors: . Rima Sekar Ayu Cahyani , Mayangsari Sekar 
Published: October 2022

This study aims to examine the effect of environmental performance, corporate governance, and corporate social responsibility on the financial performance of food & beverage companies on the Indonesia Stock Exchange in 2018 – 2020. The independent variables in this study are PROPER, Audit Committee, Proportion of Independent Commissioners, Ownership Managerial, Institutional Ownership, and CSR. While the dependent variable in this study is the company's financial performance. The sampling technique was carried out using the purposive sampling method, namely the technique of determining the sample with certain considerations. Data analysis techniques include (1) Descriptive Statistics (2) Classical Assumption Test includes Normality, Multicollinearity, Heteroscedasticity, and Autocorrelation (3) Multiple Linear Regression Testing (4) F Statistical Test (5) Hypothesis Testing (6) R2 Test. The sample used in this study is food & beverage companies listed on the Indonesia Stock Exchange in 2018 - 2020, with a total of 31 companies per year and there are 93 research samples that meet the criteria. The results of this study conclude that the PROPER variable affects the company's financial performance, the audit committee variable, the proportion of independent commissioners, managerial ownership, institutional ownership affects the company's financial performance, and CSR has an effect on the company's financial performance.

Tujuan penelitian guna menguji pengaruh environmental performance, corporate governance, dan corporate social responsibility terhadap kinerja keuangan perusahaan food & beverage di Bursa Efek Indonesia pada tahun 2018 – 2020. PROPER, Komite Audit, Kepemilikan Manajerial, Proporsi Dewan Komisaris Independen, Kepemilikan Institusional, dan CSR dijadikan variabel bebas penelitian ini. Sementara kinerja keuangan perusahaan dijadikan variabel terikat penelitian ini. Metode purposive sampling dijadikan sebagai teknik sampling yakni dengan mengacu suatu pertimbangan khusus. Data dianalisis melalui teknik (1) Statistik Deskriptif (2) Uji Asumsi Klasik (3) Analisis Regresi Linear Berganda (4) Uji Hipotesis (5) Uji Statistik F (6) Uji R2. Sejumlah 31 perusahaan food & beverage yang terdaftar di Bursa Efek Indonesia tahun 2018 – 2020 dijadikan sampel penelitian ini serta serta sampel yang sesuai kriteria didapatkan sejumlah 93. Penelitian menghasilkan yaitu variabel PROPER berpengaruh terhadap kinerja keuangan perusahaan, variabel komite audit, proporsi dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional berpengaruh terhadap kinerja keuangan perusahaan, dan CSR berpengaruh terhadap kinerja keuangan perusahaan.
PENGARUH DIVERSIFIKASI GENDER, KEPEMILIKAN MANAJERIAL DAN GREEN BANKING TERHADAP NILAI PERUSAHAAN PERBANKAN
Authors: Simanungkalit Andre Andika , Mayangsari Sekar 
Published: October 2022

Penelitian ini bertujuan untuk menganalisis pengaruh pengaruh diversifikasi gender dewan komisaris, kepemilikan manajerial dan green banking terhadap nilai perusahaan perbankan dengan ukuran perusahaan sebagai variabel moderasi. Periode yang digunakan dalam penelitian ini adalah 4 tahun yaitu mulai tahun 2018 – 2021. Variabel independen yang digunakan dalam penelitian ini adalah diversifikasi gender dewan komisaris, kepemilikan manajerial dan green banking. Variabel dependen yang digunakan dalam penelitian ini adalah nilai perusahaan. Variabel moderasi yang digunakan adalah ukuran perusahaan. Variabel kontrol yang digunakan adalah leverage.
Sampel yang diambil sebanyak 168 sampel dan menggunakan metode purposive sampling. Populasi dari penelitian ini adalah perusahaan-perusahaan perbankan yang terdaftar dalam Bursa Efek Indonesia. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan yang diakses melalui website Bursa Efek Indonesia (BEI) dan website resmi perusahaan perbankan. Penelitian ini menggunakan metode analisis regresi data panel.
Hasil penelitian ini menunjukkan bahwa variabel diversifikasi gender dewan komisaris dan kepemilikan manajerial memiliki pengaruh negatif terhadap nilai perusahaan, sementara green banking tidak memiliki pengaruh terhadap nilai perusahaan. Ukuran perusahaan tidak terbukti memoderasi pengaruh variabel diversifikasi gender dewan komisaris, kepemilikan manajerial, dan green banking terhadap nilai perusahaan.
PENGARUH BIAYA LINGKUNGAN, KEPEMILIKAN SAHAM MANAJEMEN, DAN PENGAWASAN RISIKO TERHADAP RASIO PENGEMBALIAN EKUITAS SERTA PENGARUHNYA TERHADAP HARGA SAHAM
Authors: Lesmana Permana Putra , Gunawan Juniati 
Published: October 2022

This research aims to analyze the effect of environmental cost, managerial ownership, risk oversight on return on equity and its effect on share price. The main reason this research is conducted is due to the result of CFA institute survey in 2020 that mainly said 85% of respondent using the environment, social, and governmental factors into investment decision. The survey concluded that the existence of company in the long term is not only for the profit purposes, but also has the responsibility to preserve the environment and social.
126 sampels has been analyzed using the purposive sampling method. The sampels consist of the processing industry based on KBLI 2020 that listed on Indonesia Stock Exchange during 2018-2020 period. Financial statements, annual report, and sustainability report are used to analyze the variables with structural equation modeling-partial least square (SEM PLS).
The results show that environmental cost has a positive and significant effect on return on equity, managerial ownership has a negative and significant effect on return on equity, return on equity has a positive and significant effect on share price, and ratio on equity are able to mediate the effect of environmental cost and managerial ownership on share price.
Space Flight Demonstration of Rotating Detonation Engine Using Sounding Rocket S-520-31
Authors: Goto Keisuke , Matsuoka Ken , Matsuyama Koichi , Kawasaki Akira , Watanabe Hiroaki , Itouyama Noboru , Ishihara Kazuki , Buyakofu Valentin , Noda Tomoyuki , Kasahara Jiro , Matsuo Akiko , Funaki Ikkoh , Nakata Daisuke , Uchiumi Masaharu , Habu Hiroto , Takeuchi Shinsuke , Arakawa Satoshi , Masuda Junichi , Maehara Kenji , Nakao Tatsuro , Yamada Kazuhiko 
Published: October 2022

To create a new flyable detonation propulsion system, a detonation engine system (DES) that can be stowed in sounding rocket S-520-31 has been developed. This paper focused on the first flight demonstration in the space environment of a DES-integrated rotating detonation engine (RDE) using S-520-31. The flight result was compared with ground-test data to validate its performance. In the flight experiment, the stable combustion of the annulus RDE with a plug-shaped inner nozzle was observed by onboard digital and analog cameras. With a time-averaged mass flow of [Formula: see text] and an equivalence ratio of [Formula: see text], the RDE generated a time-averaged thrust of 518 N and a specific impulse of [Formula: see text], which is almost identical to the ideal value of constant pressure combustion. Due to the RDE combustion, the angular velocity increased by [Formula: see text] in total, and the time-averaged torque from the rotational component of the exhaust during 6 s of operation was [Formula: see text]. The high-frequency sampling data identified the detonation frequency during the recorded time as 20 kHz in the flight, which was confirmed by the DES ground test through high-frequency sampling data analysis and high-speed video imaging.