bluuebunny/crossref_metadata_2025_split huggingface dataset:
Fewer peripheral intravenous catheter complications in hospitalized dogs when force-activated separation devices are used versus not used in a randomized controlled clinical trial
Authors: Simpson Sydney E. , Zersen Kristin M. 
Published: July 2022

Abstract

OBJECTIVE
To determine whether the use of a force-activated separation device (FASD) lowers the incidence risk of peripheral intravenous catheter (PIVC) complications in hospitalized dogs.

ANIMALS
367 dogs that were hospitalized and received IV fluids between January 11 and March 25, 2021.

PROCEDURES
A prospective, randomized controlled clinical trial was performed. Dogs hospitalized and receiving IV fluids for at least 24 hours were randomized to the FASD group or control group. PIVCs were placed following a standardized protocol. Dogs in the FASD group had the FASD device attached to their PIVC according to manufacturer instructions. For both groups, all PIVC complications were documented, and each complication was classified as extravasation, phlebitis, dislodgement, occlusion, or line breakage.

RESULTS
Results from 367 dogs (FASD group = 180, control group = 187) underwent analysis. The proportion of PIVC complications was significantly (P = .004) lower for the FASD group (8.9% [16/180]) versus the control group (24.6% [46/187]). Following adjustment for differences in hospitalization time, the odds of a dog in the FASD group having a PIVC complication was approximately one-third the odds of those in the control group (OR, 0.33; 95% CI, 0.17 to 0.63; P = .001).

CLINICAL RELEVANCE
Results indicated that the use of a FASD in hospitalized dogs receiving IV fluids is warranted to lower the incidence of PIVC complications and may also limit patient discomfort, owner expense, and staff time devoted to managing PIVC complications. Further research investigating its use in cats and other species should be considered.
Estimation of the upper flammability limits for alkanes in air at increased pressures
Authors: Wan Xin , Wang Min , Cao Chunyan , Zhao Shuang , Song Zhiguo 
Published: July 2022

Abstract
A method is proposed to predict the upper flammability limits for alkanes in air at increased pressures. The upper flammability limits for methane, ethane, propane and n-butane/air mixtures at ambient temperature and initial pressure of 0.3 MPa–2.0 MPa are identified through the adiabatic flame temperature calculation model. The association of calculated adiabatic flame temperature with pressure is presented to determine the upper flammability limit. Research shows the good agreement between the forecast upper flammability limits with pressure dependence and the experimental upper flammability limit values. The average relative error of the estimated upper flammability limits for alkanes in air at high pressures reaches 2.52%.
Dapatkah Kepemilikan Tekonsentrasi Memoderasi Hubungan Tax Avoidance & Manajemen Laba Riil Dengan Nilai Perusahaan?
Authors: Melyawati Melyawati , Trisnawati Estralita 
Published: July 2022

The value of the company is reflected by the company's stock price which is influenced by many factors. This study examines the effect of tax avoidance and real earnings management on firm value, and examines the role of concentrated ownership as a moderating variable. The research sample is energy sector companies listed on the Indonesia Stock Exchange during 2019 and 2020. The sample was selected based on purposive sampling, the number of samples used in this study were 54 companies. The analysis technique used is Moderated Regression Analysis (MRA). Research shows that tax avoidance and real earnings management have no effect on firm value. Concentrated ownership is also unable to moderate the relationship between tax avoidance and real earnings management on firm value. Both before and during the covid-19 pandemic, did not affect the effect of these variables on the value of the company.
Keywords: Firm Value; Tax Avoidance; Real Earnings Management; Ownership Concentration; Covid-19.
Moderasi Good Corporate Governance terhadap Pengaruh Pajak dan Mekanisme Bonus pada Transfer Pricing di Indonesia
Authors: Putri Ni Putu Wanda Anggeliana , Putri I Gusti Ayu Made Asri Dwija , Budiartha I Ketut , Gayatri Gayatri 
Published: July 2022

This study aims to obtain empirical evidence of the effect of taxes and bonus mechanisms on transfer pricing in Indonesia with Good Corporate Governance as a moderating variable. The research population is non-financial companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling technique used is purposive sampling in order to obtain 450 observational data. The data analysis technique used is Moderate Regression Analysis (MRA). Based on the results of the analysis of tax variables and the bonus mechanism have a positive effect on transfer pricing. Good Corporate Governance is able to moderate the effect of taxes and bonus mechanisms on transfer pricing.
Keywords: Transfer pricing; Tax; Bonus Mechanism; Good Corporate Governance.
Penekanan Anggaran, Kapasitas Individu dan Asimetri Informasi memoderasi Partisipasi Penganggaran terhadap Senjangan Anggaran
Authors: Purba Dwiyanthi Ida Ayu Made , Ramantha I Wayan 
Published: July 2022

The budget that is not absorbed effectively causes a budget gap in the Perumda Water Drinking Tirta Sewakadarma. The aim of the study is to obtain empirical evidence regarding the effect of budget emphasis, individual capacity and information asymmetry on moderating budgetary participation on budgetary gaps. The research sample was 50 respondents with purposive sampling method of determining the sample. Data was collected by distributing questionnaires. The analysis technique used is Moderated Regression Analysis (MRA). The results showed that budget participation had a significant positive effect on the budget gap. Budget emphasis and individual capacity are able to moderate budgetary participation towards budgetary gaps. Information asymmetry is not able to moderate the effect of budget participation on the budget gap.
Keywords: Budget Participation; Budget Emphasi;, Individual Capacit;, Information Asymmetry; Budgetary Slack.
Pengaruh Latar Belakang Pendidikan dan Kualitas Pelatihan Kepala Desa Terhadap Pemahaman Laporan Keuangan Desa
Authors: Angelina Agnes Maya , Adi Priyo Hari 
Published: July 2022

This study aims to determine the effect of educational background and quality of village head training on understanding village financial reports in Semarang Regency. The sampling technique used is 100 simple random sampling. This research is a quantitative research with multiple linear regression analysis method. The results of the study show that educational background and training quality variables have a positive effect on understanding financial statements as evidenced by all beta coefficients being positive.
Keywords: Educational Background; Quality of Training; Understanding of Financial Statements
Peran Pengungkapan Corporate Social Responsibility dalam Memediasi Hubungan Koneksi Politik dengan Kemungkinan Kecurangan Laporan Keuangan
Authors: Hady Anindya Ratna Kartika , Chariri Anis 
Published: July 2022

The purpose of the study was to examine the relationship between political affiliation and the potential for misleading financial statements, as well as the function of corporate social responsibility disclosure in reducing its effect on public companies that issue sustainability reports in 2019 and 2020. Sampling used purposive sampling to obtain data from 138 companies. publicly traded on the Indonesia Stock Exchange. In conducting the analysis used path analysis. The results show that financial statement fraud is negatively affected by political connections according to the regression test that has been carried out. This study also shows that CSR disclosure can mediate the relationship of political connections with fraudulent financial reporting.
Keywords: CSR Disclosure; Financial Statement Fraud; Political Connections.
Pemeriksaan Kesehatan Asam Urat Di Desa Bontokio Kecamatan Minaste’ne Kabupaten Pangkep
Authors: Eryanti K Rahayu , Sudirman Jumrah , Hasriani Hasriani 
Published: July 2022

Pemeriksaan kesehatan merupakan salah satu dari rangkaian kegiatan yang mendukung misi pemerintah 2020-2024 dalam hal peningkatan kualitas manusia. Asam urat menyerang pada usia lanjut pada umumnya dan juga pada usia muda. Oleh karena itu jika penyakit ini terdeteksi maka penanganan dapat terlaksana lebih cepat. Penyakit asam urat timbul dari sisa metabolisme zat purin yang berasal dari sisa makanan yang dikonsumsi. Pelaksanaan kegiatan ini bertujuan untuk memberikan pemeriksaan kesehatan gratis sebagai salah satu upaya menjaga kesehatan masyarakat wilayah setempat. Target dalam pelaksanaan kegiatan ini adalah masyarakat yang berada diwilayah kerja kecamatan Minaste’ne kabupaten Pangkep. Luaran dari kegiatan ini adalah meningkatkan pengetahuan dan kesadaran masyarakat akan kesehatan. Pelaksanaan kegiatan ini diikuti oleh 25 peserta dan didapatkan 11 orang yang memiliki kadar asam urat melebihi batas normal. Kesimpulan dari pelaksanaan kegiatan ini berjalan lancar dan diharapkan melalui kegiatan ini dapat meningkatkan kesadaran masyarakat untuk menjaga kesehatan sehingga dapat tercapai derajad kesehatan yang optimal.
Crimes contra a humanidade e ditadura militar: STF, corteidh e o fetiche pelo “direito de errar por último”
Authors: Siqueira de Assis Victor Hugo 
Published: July 2022

O presente artigo tem por objetivo analisar a evolução internacional do conceito de crimes contra a humanidade, sua imprescritibilidade, além dos motivos que qualificam os delitos cometidos por agentes oficiais durante a ditadura militar brasileira como crimes de lesa-humanidade e, por conseguinte, insuscetíveis de anistia. Ademais, discutir-se-á a (in)validade da Lei nº 6.683/1979 (Lei de Anistia) frente à Constituição Federal de 1988 e à normativa internacional, confrontando as decisões do STF na ADPF nº 153 e da CorteIDH no caso “Guerrilha do Araguaia”.
The Impact of Virtual Learning Environments on the Digitalization of Higher Education in the Kurdistan Region-Iraq
Authors: Salah Razwan Mohmed 
Published: July 2022

Virtual Learning Environments (VLEs) are open space that allows teachers and students to share resources and interact among learners. Implementing VLE such as Virtual/Augmented Reality and Online Laboratories in higher education systems are become positively valued in educational environments by providing huge applications and experimentations to science and engineering students for increasing their skills by conducting authentic investigations of the physical world through overlaying visual components over physical things and conducting real experiments via the Internet 24/7. Those innovations have enhanced students' enthusiasm and assisted them in developing more vita investigative abilities. Therefore, VLEs applications are becoming necessary to include in the higher education system in Kurdistan Region-Iraq now to allow educators and students and know more about the potential benefits of VLEs in higher education.
For that, this paper shows the status of the Higher Education System and universities in Kurdistan Region-Iraq and how the widely modern technologies (e.g. Online Laboratories and VR/AR Technology) can impact educational approaches to enhance and modernize the quality of Higher Education in the Kurdistan Region-Iraq, digitalization Education system, and elements that can be impacted.
Novel Synthesis of Gold Doped Silver Phosphate Nanoparticles by Hydrothermal Method for The Enhancement of Visible Light-Responsive Photocatalytic Degradation of Fast Green FCF Dye
Authors: Qasim Amin Kalo 
Published: July 2022

In this study, the gold (Au) noble metal doped Ag3PO4 nanoparticles (NPs) were synthesized by hydrothermal method. The obtained photocatalysts NPs were characterized via FE-SEM, EDX, XRD and UV-Vis spectrophotometer. The crystal structure and phase were identified by XRD characterization. From the XRD the structure of Ag3PO4 NPs was not altered after doping with Au as a noble metal; in addition the sharp and narrow peaks indicate that Ag3PO4 NPs are high purity and have a crystalline structure. And the XRD pattern of samples after doping indicates that Au distributed homogenously in Ag3PO4. The morphology of bare Ag3PO4 and Au doped Ag3PO4 were studied by FE-SEM. The average sizes of the synthesized Ag3PO4 and Au doped Ag3PO4 NPs were 747.81 nm and 96.77nm respectively. EDX is utilized for the elemental composition analysis of the synthesized NPs and the pattern consists of corresponding peaks for P, Ag, O, and Au ions and it confirms the doped of Au noble metal ion in the prepared samples . The optical properties and the band gap were estimated by UV-Vis spectrophotometer. The band gap was found for undoped and doped Ag3PO4 NPs were 2.39 eV and 2.34 eV respectively. Furthermore, the photocatalytic performances for bare Ag3PO4 NPs and Au doped Ag3PO4 were studied with fast green FCF dye. As a result the Au@ Ag3PO4 could be considered the optimum photocatalyst because the target dye molecule is degraded in 15 min, in contrast the bare Ag3PO4 NPs needed 55min. The photo degradation rate of the Au@ Ag3PO4 NPs is ∼3 times higher than the rate of Ag3PO4 NPs. Finally, Au@ Ag3PO4 NPs confirmed the highest photodegradation catalyst compared with other bare Ag3PO4 NPs.
DESIGNING A HORSE MEAT PASTE WITH THE CHARACTERISTICS OF A SPECIALIZED FOOD PRODUCT
Authors: НУРГАЛИЕВА Б.М. , САУКЕНОВА М.М. , БЕЛОГЛАЗОВА К.Е. , РЫСМУХАМБЕТОВА Г.Е. , КАРПУНИНА Л.В. 
Published: July 2022

Цель настоящей работы заключается в разработке паштета из нетрадиционного вида сырья – конины. Она обладает выраженными диетическими свойствами, в том числе имеет хорошо сбалансированный аминокислотный состав и совершенно уникальный – жиронокислотный. В процессе исследований были приготовлены 9 опытных образцов паштета в следующих соотношениях паштетной массы к молочному соусу с содержанием пшеничной муки – 10 : 90, 20 : 80, 30 : 70, 40 : 60, 50 : 50, 60 : 40, 70 : 30, 80 : 20 и 90 : 10 соответственно. Установлено, что опытный образец 5 по органолептическим характеристикам был наиболее приближенным к контрольному образцу. Соотношение паштетной массы и молочного соуса 50 : 50 позволило получить образец продукта с однородной мажущейся консистенцией средней густоты. Была показана экономическая эффективность внедрения в производство разработанного паштета из конины: годовой объем реализации готового продукта составляет 338,88 т, срок окупаемости равен 0,8 года, а рентабельность производства составляет 50%. Таким образом, паштет из конины можно рекомендовать для внедрения в производство в качестве специализированного пищевого продукта с целью его массового потребления.
The purpose of this work is to develop a pate from an unconventional type of raw material – horse meat. It has pronounced dietary properties, including a well – balanced amino acid composition and a completely unique fatty acid composition. In the course of the research , 9 experimental pate samples were prepared in the following ratios of pate mass to milk sauce containing wheat flour – 10 : 90, 20 : 80, 30 : 70, 40 : 60, 50 : 50, 60 : 40, 70 : 30, 80 : 20 and 90 : 10 respectively. It was found that the prototype 5 in terms of organoleptic characteristics was the closest to the control sample. The ratio of the paste mass and milk sauce 50: 50 allowed us to obtain a sample of the product with a homogeneous smearing consistency of medium density. The economic efficiency of the introduction of the developed horsemeat paste into production was shown: the annual sales volume of the finished product is 338,88 tons, the payback period is 0,8 years, and the profitability of production is 50%. Thus, horse meat pate can be recommended for introduction into production as a specialized food product for the purpose of its mass consumption.
MICROBIOLOGICAL QUALITY OF FISH TREATED WITH ELECTROACTIVATED AQUEOUS SOLUTION IN A MODEL SYSTEM
Authors: НАЗАРЬКО М.Д. , РУБАН В.С. 
Published: July 2022

Исследовано влияние электроактивированных водных растворов (ЭВР) с разными физико-химическими показателями на тест-культуры, выделенные из доминирующей контаминантной микрофлоры рыб – тюльки весеннего лова (май) и хамсы осеннего лова (ноябрь), выловленных в акватории Азовского моря. Определено, что в микрофлоре кожных покровов рыб преобладали представители семейства Achromobacteriaceaeродов Alcaligenes и Achromobacter и менее многочисленные представители родов Flavobacterium, Micrococcus, Vibrio, Corynebacterium, Bacillus. Установлено, что ЭВР NaCl оказывают биоцидное действие на представителей плесневых и дрожжевых грибов, споровые бактерии, микрококки, кишечную палочку и ряд других микроорганизмов, вызывающих порчу пищевого сырья. Показано, что обработку тушек рыбы целесообразно проводить орошением, поскольку при этом бактерицидное действие анолита сочетается со смывом бактерий. Анолиты с pH Ј 2 и Eh +1100 мВ обладают надежным биоцидным действием и могут быть использованы для инактивации микроорганизмов в процессе мойки пищевого сырья, тары и технологического оборудования. Математическое описание процесса инактивации микроорганизмов ЭВР позволяет в зависимости от параметров анолита, начальной и конечной численности микроорганизмов определять минимальное время обработки.
The effect of electroactivated aqueous solutions (EAS) with different physico-chemical parameters on test cultures isolated from the dominant contaminant microflora of sardelle and hamsa caught in May and November respectively in the waters of the Sea of Azovwas studied. It is determined that microflora of fish skin was dominated by representatives of the Achromobacteriaceae family of the genera Alcaligenes and Achromobacter and less numerous representatives of the genera Flavobacterium, Micrococcus, Vibrio, Corynebacterium, Bacillus. It has been established that NaCl EAS has a biocidal effect on representatives of mold and yeast fungi, spore bacteria, Micrococci, E. coli and a number of other microorganisms that cause spoilage of food raw materials. It is shown that it is advisable to carry out the treatment of fish carcasses by irrigation, since the bactericidal effect of the anolyte is combined with the flushing of bacteria. Anoliths with pH Ј 2 and Eh +1100 mV have a reliable biocidal effect and can be used to inactivate microorganisms during the washing of food raw materials, containers and technological equipment. The mathematical description of the process of inactivation of EAS microorganisms allows, depending on the parameters of the anolyte, the initial and final number of microorganisms, to determine the minimum processing time.
DEVELOPMENT OF A CLASSIFICATION MODEL OF INTERNET MARKETING TOOLS TO INCREASE THE COMPETITIVENESS OF GOODS AND SERVICES
Authors: ЩЕПАКИН М.Б. , РУШАНОВА С.С. 
Published: July 2022

Обозначено влияние цифровизации национальной экономики на развитие медиапространства и построение маркетинговых коммуникаций в промышленно-производственной сфере посредством расширения рекламно-маркетингового инструментария в сети Интернет. Определены основные направления маркетинговой деятельности в сети Интернет, дана их характеристика. Разработана классификационная модель маркетингового интернет-инструментария, обозначившая взаимосвязи инструментов и направлений маркетинговой деятельности (SMO, SEO, SMM, OS). На основе результатов оценки эффективности использования предприятиями агропромышленного сектора экономики маркетингового инструментария в сети Интернет установлен перечень невостребованных ими инструментов, применение которых может расширить влияние компании и способствовать продвижению ее товаров.
The influence of digitalization of the national economy on the development of the media space and the construction of marketing communications in the industrial and industrial sphere through the expansion of advertising and marketing tools on the Internet is indicated. The main directions of marketing activities on the Internet are defined, their characteristics are given. A classification model of Internet marketing tools, indicating the relationship of tools and areas of marketing activity (SMO, SEO, SMM, OS), has been developed. Based on the results of the evaluation of the effectiveness of the use of marketing tools by enterprises of the agro-industrial sector of the economy on the Internet, a list of tools they do not require has been established, the use of which can expand the influence of the company and promote its products.
IMPROVED METHOD FOR PRODUCING WHITE BEET SUGAR
Authors: ЛИТВЯК В.В. , РОСЛЯКОВ Ю.Ф. , ИРМАТОВА Ж.К. 
Published: July 2022

Наличие в сахарной свекле большого количества минеральных веществ (ионов калия, натрия, б-аминного азота и др.) снижает потребительские качества и выход сахара вследствие образования большого количества мелассы, в которой содержится более 50% сахарозы в пересчете на сухое вещество. На основе установленных линейных размеров молекулы сахарозы (0,0012 мкм) предложен способ получения белого сахара, отличающийся от традиционного тем, что сырой сок, полученный после экстракции сахарозы из свекловичной стружки, перед дефекацией проходит микрофильтрацию с применением мембран с порами размером 100-0,1 мкм, ультрафильтрацию с применением мембран с порами размером 0,01-0,1 мкм и обратный осмос с применением мембран с порами размером 0,001-0,0001 мкм. Фильтрацию по такой же схеме осуществляют и для очистки от минеральных примесей мелассы, разбавленной водой до 10% сухих веществ. Предложенный способ применения баромембранных технологий позволяет повысить выход и потребительские характеристики (степень белизны) получаемого сахара.
The presence of a large amount of minerals in sugar beet (potassium ions, sodium, б-amine nitrogen, etc.) reduces consumer qualities and sugar yield due to the formation of a large amount of molasses, which contains more than 50% sucrose in terms of dry matter. Based on the established linear dimensions of the sucrose molecule (0,0012 microns), a method for producing white sugar is proposed, which differs from the traditional one in that the raw juice obtained after sucrose extraction from beet chips, before defecation, undergoes microfiltration using membranes with pores of 100–0,1 microns, ultrafiltration using membranes with pores of 0,01-0,1 microns and reverse osmosis using membranes with pores of 0,001-0,0001 microns in size. Filtration according to the same scheme is carried out for purification from mineral impurities of molasses diluted with water up to 10% of dry substances. The proposed method of using baromembrane technologies makes it possible to increase the yield and consumer characteristics (degree of whiteness) of the resulting sugar.
Aplicación de Aspen Custom Modeler (ACM) en la fermentación del residuo mucilaginoso de cacao CCN-51
Authors: Delgado Noboa Jorge Washington , Soler Jaime , Peña José Ángel 
Published: July 2022

La biomasa residual no ha sido totalmente valorada y aprovechada en Ecuador desde el punto de vista energético. Ejemplo de ello es el mucílago de cacao que en la actualidad es un residuo sin aprovechamiento útil y rentable. Sin embargo, representa un alto potencial energético en la producción de bioetanol para uso como aditivo en gasolinas, resultando un posible reemplazo de los combustibles fósiles [1].
El objetivo de este estudio fue el uso del software Aspen Custom Modeler (ACM) para modelar la producción de bioetanol generado en la fermentación de mucilago de Cacao CCN – 51 aplicando el modelo cinético de Andrew y Levenspiel [2].
Diseño conceptual del Digital Building Logbook para garantizar su capacidad de evaluación del progreso de la actividad rehabilitadora en el parque residencial
Authors: Gómez Gil Marta , López Mesa Belinda , Espinosa Fernández Almudena 
Published: July 2022

El Digital Building Logbook (DBL) es una herramienta que tiene como objetivo generar información sobre los edificios, incidiendo en su eficiencia energética.
En este trabajo se analizan los indicadores que deberán conformarlo para que permita evaluar el progreso de la actividad rehabilitadora y se diseña conceptualmente su arquitectura.