bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Impact of Audit Culture and Internal Control Systems on Audit Quality: The Case of Lebanese Banks
Authors: Diya Lama 
Published: October 2022

The audit process is a representation of the engagement team's testing procedures. A company's culture and working procedures are two factors that might affect one's performance on the job. Leaders may message that they care about their and their audit firm's reputations by showing appreciation for high standards of audit quality and stressing the necessity of "doing the right thing" in the public interest. The Center for Audit Quality is only one part of the Audit Quality Disclosure Framework. There should be a clear emphasis on audit quality, and leaders should set the tone by doing so themselves. Only 300 employees from the businesses above participated in the research. Those 288 employees work for a wide variety of companies. This study’s findings shed light on the connection between strong internal controls and good governance in Lebanon’s banking sector. Senior management will focus on organizational compliance, the internal control system and monitoring methodologies, effective corporate governance, risk assessment, quality assurance, and independent forensic investigation since these are all prerequisites for an independent audit role. The chance of management undermining internal controls designed to identify and prevent fraud will decrease, and a more positive culture will result. Both managers will check that sufficient internal procedures are in place to safeguard corporate property.
Evaluation of the Best E-commerce Websites in Malaysia Using Fuzzy AHP
Authors: Muhamad Siti Nor Nadrah , Zaib Umairah Najwa , Ab Hamid Mohd Halimi 
Published: October 2022

E-commerce, often known as electronic commerce, is a method of doing business that involves purchasing and selling products and services via a digital network like the internet. Since there are various types of e-commerce websites in Malaysia like Lazada, Shopee and PGMall, the consumers have difficulties choosing which e-commerce websites to access for online shopping. The organisation also finds it hard to make a judgement about which sites to use for their online transaction and human judgement for decision making is not reliable in our daily life. The Fuzzy AHP method was used in this study to select the best e-commerce websites in Malaysia. The research aim is to determine the criteria when choosing e-commerce websites, identify sub-criteria that impact e-commerce website rankings and investigate the best rank of e-commerce in Malaysia. In this study, two decision-makers examine three criteria and eight sub-criteria to determine the best e-commerce websites in Malaysia. There are three websites to choose from Shopee, Lazada, and PGMall. The criteria are system quality, information quality, and service quality. Besides, the sub-criteria are access speed, visual appearance, response time, reliable information, update information, accurate information, tracking order status, and payment alternatives. The primary data was used by distributing a set of questionnaires to the experts in the field. Shopee is the best e-commerce website in Malaysia, according to the results, with a normalised score of 0.4488. Lazada comes in second with a normalised 0.4360, and PGMall with a normalised 0.1153. As a result, Shopee outperforms the other two online transaction platforms, Lazada and PGMall.
Comparison of Fuzzy Time Series and ARIMA Model for Predicting Stock Prices
Authors: Nor Syazwina Binti Mohd Hanafiah  , Shafii Nor Hayati Binti , Nur Fatihah Binti Fauzi  , Diana Sirmayunie Mohd Nasir  , Nor Azriani Mohamad Nor  
Published: October 2022

The stock market has always been a contentious topic in society, and it is a place where economic standards are established. The stock market is incredibly unpredictable and turbulent. This means that the shares may fluctuate for reasons that are sometimes difficult to understand. Due to this uncertainty, many investors believe the stock market as a risky investment. Therefore, having an accurate picture of future market environment is crucial to minimising losses. Forecasting is a technique of predicting the future based on the outcome of the previous data. There are a wide range of forecasting algorithms, however, this study only focuses on these two techniques: Auto Regressive Moving Average (ARIMA) model and Fuzzy Time Series (FTS) Model. The goal of this study is to evaluate and compare the effectiveness of the ARIMA model and the FTS model in predicting sample data of stock prices of Top Glove Corporation Berhad since this company is the largest glove supplier in the world and plays a significant role in the Covid-19 global pandemic crisis. The error measures that were taken into consideration consist of Root Mean Square Error (RMSE), Mean Square Error (MSE), and Mean Absolute Percentage Error (MAPE). These measurements were computed numerically and graphically using a statistical programme called EViews. The outcome shows that the ARIMA model performs better than the FTS model in terms of forecasting accuracy and provides the lowest values of MAPE, MSE, and RMSE, which are 10.58757, 0.926354, and 0.962473, respectively.
An ultrathin compact metamaterial based wideband reflective linear polarization rotator
Authors: Sood 1 Deepak , Gopal 1 Krishan 
Published: October 2022

In this paper, a wideband and compact metamaterial based reflective polarization rotator is theoretically and experimentally demonstrated. The proposed design converts linearly polarized incident wave to its cross polarized wave and exhibits wideband reflective polarization rotation from 8.40 to 12.41 GHz with relative bandwidth of 38.5%. The structure exhibits linear polarization conversion for wide oblique angles of incident wave. The proposed structure is compact with its unit cell size of ~0.19λ0 and ultrathin with its overall thickness of ~0.055λ0 (at the center frequency of 10.41 GHz) as compared to the existing polarization rotators. A prototype of the proposed design has been fabricated and its experimental verifications are observed in agreement with the simulated results.
Use of magnetic resonance imaging and computed tomography in postmortem diagnostics
Authors: Najar-Céspedes Andrea Paola , Fuentes-Martínez Esteban de Jesús 
Published: October 2022

Introduction: Given the heterogeneous nature and inherent complexity of forensic medical expertise, the expert (medical professional or related areas) must make the best use of the technical and technological tools at his disposal. Imaging, referring to the set of techniques that allow obtaining images of the human body for clinical or scientific purposes, in any of its techniques, is a powerful support tool for establishing facts or technical evidence in the legal field. Objective: To analyze the use of magnetic resonance and computed tomography in postmortem diagnosis. Methodology: information was searched in the databases PubMed, Science Direct, Springer Journal and in the search engine Google Scholar, using the terms “X-Ray Computed Tomography”, “Magnetic Resonance Spectroscopy”, “Autopsy” and “Forensic Medicine” published in the period 2008–2015. Results: MRI is useful for the detailed study of soft tissues and organs, while computed tomography allows the identification of fractures, calcifications, implants and trauma. Conclusions: In the reports found in the literature search, regarding the use of nuclear magnetic resonance and computed tomography in postmortem cases, named by the genesis of the trauma, correlation was found between the use of imaging and the correct expert diagnosis at autopsy.
The prevalence and characterization of implant-related findings in panoramic radiographs
Authors: Sánchez Silvia Barrientos , Rodríguez Ciodaro Adriana , Martínez Laverde David , Curan Cantoral Alejandro 
Published: October 2022

Introduction: In Colombia, the last oral health study showed that about 70% of the population has partial edentulism while 5.2% will have lost all their teeth between the age of 65 and 79. Rehabilitation with implants is an increasingly used option, which requires clinical and radiographic follow-up. Panoramic radiography is a low-cost option, in which it is possible to observe areas of bone loss, mesiodistal angulation of the implant, relationship with anatomical structures and lesions suggestive of peri-implantitis. Reports and analysis of relevant data on radiographic findings associated with dental implants are required to determine the risk factors for their success in patients who use them. Objective: To determine the prevalence and characterize the findings associated with osseointegration implants in panoramic radiographs. Methods: A descriptive cross-sectional observational study was carried out with 10,000 digital panoramic radiographs selected by convenience from radiological centers in the city of Bogota, Colombia, of which 543 corresponded to the sample analyzed for the presence of implants. The following were evaluated for each implant: location, position, angulation and distances to adjacent structures, using the Clínicalview® program (Orthopantomograph OP200D, Instrumentarium, USA). Results: The frequency of radiographs with implants was 5.43% with a total of 1,791 implants, with an average of 3.2 per radiograph. They were found in greater proportion in the upper jaw with a supracrestal location and an angulation of 10.3 degrees. 32% had implant/tooth or implant/implant distances that were less than optimal. 40.9% were restored and 1.2% showed lesions compatible with periimplantitis. Conclusions: A high percentage of the implants reviewed have a risk factor that affects their long-term viability, either due to angulation, supracrestal or crestal position, proximity to teeth or other implants, or because they are not restorable.
Control chest x-ray in patients with asymptomatic posttraumatic pneumothorax
Authors: Correa-Restrepo Julieta , Restrepo-Moreno Mónica , Peláez Luis Guillermo , Díaz-Cadavid Rafael , López-Vasco Yuliana , Rojas María Alejandra , Mejía-Toro David Alejandro , Morales-Uribe Carlos Hernando 
Published: October 2022

Introduction: Chest trauma has a high incidence and pneumothorax is the most frequent finding. The literature is scarce on what to do with asymptomatic patients with pneumothorax due to penetrating chest trauma. The aim of this study was to evaluate what are the findings of the control radiography of patients with penetrating chest trauma who are not initially taken to surgery, and their usefulness in determining the need for further treatment. Methods: A retrospective cohort study was performed, including patients older than 15 years who were admitted for penetrating chest trauma between January 2015 and December 2017 and who did not require initial surgical management. We analyzed the results of chest radiography, the time of its acquisition, and the behavior decided according to the findings in patients initially left under observation. Results: A total of 1,554 patients were included, whose average age was 30 years, 92.5% were male and 97% had a sharp weapon wound. Of these, 186 (51.5%) had no alterations in their initial X-ray, 142 had pneumothorax less than 30% and 33 had pneumothorax greater than 30 %, hemopneumothorax or hemothorax. Closed thoracostomy was required as the final procedure in 78 cases, sternotomy or thoracotomy in 2 cases and discharged in 281. Conclusion: In asymptomatic patients with small or moderate pneumothorax and no other significant lesions, longer observation times, radiographs and closed thoracostomy may be unnecessary.
Assessment of the ponticulus posticus based on the skeletal relationship in strict lateral radiographs
Authors: Cook García Blásquez Jonathan 
Published: October 2022

Objective: To evaluate the ponticulus posticus according to the skeletal relationship found in strict lateral radiographs at the Centro Dental Docente of the Universidad Peruana Cayetano Heredia during the period 2015–2017, using the classification according to the degree of mineralization described by Selby and Steiner’s skeletal relationship classification. Material and methods: It was performed on digital strict lateral radiographs using a 20-inch screen using the SIDEXIS XG program, observing the degree of mineralization of the ponticulus posticus: without evidence of the bony spicule over the vertebral artery = absent bridge, when spicule formation and/or calcification was noted or evident in the middle of the bridge or incompletely = partial bridge, when the bony arch was evident finished visualizing = complete bridge and the classification of the skeletal relationship by measuring the ANB angle: Class I = 0–4°; Class II = >4° and Class III = <0°: the statistical analysis was done with the SPSS V program.22.0 for Windows using the Chi-square tests. Results: Of the 925 digital strict lateral radiographs evaluated, 283 radiographs were found to present ponticulus posticus and the highest frequency was found in the absent type (69.4%), the partial type (17.1%) and the complete type (13.5%). The ponticulus posticus was present in 25.1% of the female and 38.4% of the male. The skeletal relationship associated with ponticulus posticus was present in Class II (19.1%), Class I (10.4%) and Class III (1.1%). Conclusions: The ponticulus posticus is an anatomical variant present in 30.6% of cases. No statistically significant difference was found between the presence of ponticulus posticus and skeletal relationship or sex.
Neuropsychological and magnetic resonance imaging (MRI) diagnostics in secondary progressive multiple sclerosis
Authors: Penner Iris-Katharina , Gass Achim , Schreiber Herbert , Wattjes Mike Peter 
Published: October 2022

Background: Multiple sclerosis is often a longitudinal disease continuum with an initial relapsing-remitting phase (RRMS) and later secondary progression (SPMS). Most currently approved therapies are not sufficiently effective in SPMS. Early detection of SPMS conversion is therefore critical for therapy selection. Important decision-making tools may include testing of partial cognitive performance and magnetic resonance imaging (MRI). Aim of the work: To demonstrate the importance of cognitive testing and MRI for the prediction and detection of SPMS conversion. Elaboration of strategies for follow-up and therapy management in practice, especially in outpatient care. Material and methods: Review based on an unsystematic literature search. Results: Standardized cognitive testing can be helpful for early SPMS diagnosis and facilitate progression assessment. Annual use of sensitive screening tests such as Symbol Digit Modalities Test (SDMT) and Brief Visual Memory Test-Revised (BVMT-R) or the Brief International Cognitive Assessment for MS (BICAMS) test battery is recommended. Persistent inﬂammatory activity on MRI in the first three years of disease and the presence of cortical lesions are predictive of SPMS conversion. Standardized MRI monitoring for features of progressive MS can support clinically and neurocognitively based suspicion of SPMS. Discussion: Interdisciplinary care of MS patients by clinically skilled neurologists, supported by neuropsychological testing and MRI, has a high value for SPMS prediction and diagnosis. The latter allows early conversion to appropriate therapies, as SPMS requires different interventions than RRMS. After drug switching, clinical, neuropsychological, and imaging vigilance allows stringent monitoring for neuroinﬂammatory and degenerative activity as well as treatment complications.
The pathogen inhibition effects of probiotics and prebiotics against Salmonella spp. in chicken
Authors: Enan Gamal , Amen Samy , El-badiea Aya Abd , Abd El-Hack Mohamed E. , Abdel-Shafi Seham 
Published: October 2022

Abstract
This current study investigated the effect of probiotics and prebiotics on the control of Salmonella spp. isolated from chicken. One hundred and eleven bacterial isolates were recovered from different chicken farms, and nine Salmonella isolates were detected with 8%. The serogroup analysis of nine Salmonella isolates showed three different groups identified as (4) S. enteritidis, (3) S. typhimurium, and (2) un-typed group. The positive-identified Salmonella was using PCR and genus-specific primer OMPCF (outer membrane protein reverse) with a target size of 204 bp. The results of Salmonella enteritidis with target size are also 304 bp and target 401 bp for Salmonella typhimurium. In addition, one hundred chicks were grouped into five groups (1, 2, 3, 4 and 5) containing 20 broiler chicks. The broilers of groups 1, 2, 3, 4 and 5 were orally inoculated with a dose of 1×108 CFU nalidixic acid-resistant Salmonella enteritidis. Experimental groups were as follows: Group 1: negative control, Group 2: positive control (infected chickens), Group 3: infected chickens and treated with B. subtilis probiotic, Group 4: infected chickens and treated with levoxyl prebiotic, Group 5: infected chickens and treated with panflor antibiotic. Results showed significantly increased survival percentage against those challenged with a virulent strain of nalidixic acid probiotics and prebiotics. The oral application significantly improved the survival percentage against challenges with a virulent strain of nalidixic acid-resistant Salmonella spp. The best result of B. subtilis was 1×108 which reduced the growth of the microorganism under study (S. typhimurium – S. enteritidis).
Study of pulmonary complications in patients referred to the intensive care unit
Authors: Balázs Tanko , Gergő Ráduly , Judit Kovács 
Published: October 2022

Abstract
Introduction: Respiratory complications in the intensive care unit are important because of their frequency and their negative impact on the course of the underlying disease. One of the main risk factors for these complications is mechanical ventilation, which is often applied in critically ill patients. Our aim was to determine the incidence, risk factors and the impact of respiratory complications on the prognosis in the patients admitted to the intensive care unit (ICU).
Material and method: In our retrospective study we included adult patients who spent at least 5 days in the intensive care unit of the Emergency County Hospital Târgu Mureș between 1st of January- 30th of April 2019, we excluded patients who were referred with any respiratory pathology.
Results: Of the 75 patients included 49% developed respiratory complications, 56% of which were pneumonia. We observed an association between the development of complications and smoking (p= 0.0103) and prolonged mechanical ventilation (p= 0.0255). ICU admission was significantly longer in patients with respiratory complications (p=0.0010).
Conclusions: The incidence of pulmonary complications is high among patients referred to intensive care units and has a significant impact on the length of hospital stay.
Preoperative psoas muscle index a modern prognostic factor in the follow-up of patients with rectal cancer who underwent surgery
Authors: Zoltán Fülöp Zsolt , Linda Fülöp Réka , Alexandra Scurtu Georgiana , Patricia Simu , Henrietta Molnár Andrea , Tivadar Bara , János Jung , Tivadar ifj. Bara 
Published: October 2022

Abstract
Background: The incidence of rectum cancer is rising worldwide. New prognostic factors need to be applied to improve patients’ prognosis. The incidence of sarcopenia has been observed in various malignancies. The quantity of skeletal muscle mass is reflected in the psoas muscle index (PMI), suggesting the presence of sarcopenia. Our aim is to investigate the association of postoperative prognosis of patients with rectum cancer with the occurrence of preoperative sarcopenia with quantitative and qualitative reduction of skeletal muscle mass.
Material and method: We performed a multidisciplinary research and we examined patients diagnosed with rectal cancer. The PMI was determined at the lower edge of the L3 vertebral body, using CT scan. We present our research partial results within three cases.
Results: The PMI of three male patients with rectum cancer who received neoadjuvant chemoradiotherapy was: Case 1 has a PMI of 7.378 cm2/m2, the mean psoas muscle density was 50.14 UH. Case 2 has a PMI of 6,942 cm2/m2 and a mean psoas density of 43.81 UH. Case 3 has a PMI of 8.4885 cm2/m2 and an average density of 43.85 UH in the right and left psoas.
Conclusions: The PMI value can be calculated with simple radiologic measurements, thus determining the diagnosis of sarcopenia. Calculations are performed using standard preoperative CT-scans. A PMI value above the threshold limit is promising in the short term, but in the long term it is not responsible for the deterioration of patients’ general condition and tumor recurrence.
In Favor of Logical Form
Authors: López-Astorga Miguel 
Published: October 2022

Abstract
This paper is intended to address the work “Against logical form”, authored by Johnson-Laird in 2010. In it, based on the theory of mental models, Johnson-Laird claims that the way people interpret sentences in natural language has nothing to do with logic. This is because that action is not related to logical forms. According to him, the mental activity is mainly linked to semantics and pragmatics. However, here, following arguments provided by López-Astorga, I try to show that the theory of mental models can be linked to syntactic structures. My main point is made by dealing with an argument given in the mentioned Johnson-Laird’s paper. In principle, that argument seems to undermine proposals such as that of López-Astorga. However, the present work proposes otherwise.
RELEASE AND DISCHARGE AGREEMENT IN THE COMPENSATION SETTLEMENT BY AIRLINES COMPANY (A NATIONAL AND INTERNATIONAL LAW PERSPECTIVE)
Authors: Wafiqah Nida , Rosmawati Rosmawati 
Published: October 2022

This paper analyses the rules and implementation regarding the Release and Discharge Agreement in the compensation settlement process by airlines company based on national and international law. The results show that this release and discharge agreement is not per Article 186 of the Aviation Law, which regulate that the carrier as a business actor is prohibited from making special agreements or requirements that negate the carrier's responsibility or determine a lower limit than the current compensation limit. According to international law, this release and discharge agreement does not follow Article 26 of the 1999 Montreal Convention, which regulates that airlines companies are not allowed to form contracts that may reduce or eliminate the amount of liability. Hence, obstacles arise in the ccompensation settlements when using Release and Discharge Agreement documents, the method of airline liability, and proving the cause of the accident to exclude the payment of compensation settlements to passengers. It is recommended to improve the rules related to the carrier's responsibility to ensure that passengers could get their rights according to the provisions contained in the legislation and maximize the implementation of international conventions related to aviation that have been ratified into national regulations. Keywords: Compensation, Liability, Release and Discharge Agreement, Airline Company, Passenger.