Practical Definition Research Articles

Radiation Optimization for Phased Arrays of Antennas Incorporating the Constraints of Active Reflection Coefficients

High-power radiations from active antenna arrays may result in strong reflected power to cause RF device breakdown by the strong interelement mutual coupling. An excitation weighting synthesis of antenna arrays incorporating the constraint of active reflection/transmission coefficients between antenna elements is presented to optimize the radiation. It may enhance interelement isolation, reducing the effort of using sophisticated hardware-based structures that have difficulty in broad-angle beam steering. In the synthesis, the cost functions incorporate the difference between the optimized and the predefined excitation weightings of radiation patterns with limited reflected power or active reflection coefficients as a constraint. This article first introduces the basic concept to show the operational mechanisms. Practical definitions of cost functions are described to synthesize the radiation pattern considering the mutual coupling effects. The case without setting an initial desired radiation pattern is also examined for comparison. Numerical full-wave simulations are presented to validate the synthesis concepts by examining the characteristics of gain, sidelobe level (SLL), and port reflection coefficients.

Reflective practice in second language teacher education: a scoping review

ABSTRACT The present scoping review aimed to systematically review the corpus of data sources including 92 published papers, which were identified and retrieved based on the study criteria. The papers were coded using categories which were operational definitions of reflection and reflective practice, unit of analysis, theoretical frameworks, levels of reflection, research methods, data collection instruments, and the complexity of second/foreign language (L2) teacher reflection. The results indicate that (a) current definitions of teacher reflection are general and descriptive, (b) the focus is heavily on in-service teaching contexts, (c) there is a growing interest in qualitative methodological approaches and a need for principled mixed methods research is greatly felt, (d), there is an overriding emphasis on reflection-on-action approaches, (e) and most of the studies portray reflection at descriptive and comparative levels, failing to encourage teachers at the critical level. The findings also suggest a need for applying and extending the benefits of reflection to different real-life contexts where teachers work, and a call for new research orientations to address the complex dynamics of teacher reflection. The implications of the study are discussed in detail.

Who is a tourist? Classifying international urban tourists using machine learning

A key issue in tourism management relates to the lack of consensus regarding a theoretical and practical definition of the term “tourist.” In turn, this results in a range of methods for counting tourists and measuring tourism. This paper presents a novel non-linear model for classifying international tourists in urban settings, based on machine learning classification methods. These methods utilize innovative feature engineering derived from photos posted on the Flickr social media platform combined with the specific urban destination street structure. The data science model that we developed for identifying international tourists produced an overall accuracy of 69% for Manhattan and 94% for Vienna and Prague, offering new tourism indicators such as repeat visits, travel distances, and short stays. The outcome of this study offers a better understanding of travel patterns among international tourists, which could improve international tourism management and promote a more practical and adaptable model for measuring and analyzing international tourism using machine learning and user-generated content.

Targeted dietary approaches for the management of obesity and severe obesity in children and adolescents: A systematic review and meta-analysis.

There is a need for a detailed understanding of effective dietary interventions for children with obesity. This systematic review examined the effectiveness of diets of varying energy content as a component of weight treatment in children and adolescents with obesity, severe obesity and obesity-related comorbidity. A systematic search of six databases, from 2000 to 2021, for intervention studies of targeted dietary treatment for obesity in children aged 2-18 years identified 125 studies. Dietary interventions were grouped according to diet type and energy target. Risk of bias was assessed using the Effective Public Healthcare Panacea Project assessment tool. Meta-analysis examined change in body mass index (BMI) at intervention end. A broad array of diet types were effective at reducing BMI in children with obesity. When dietary types were considered by energy target, a gradient effect was observed. Very-low energy diets were most effective with a - 4.40 kg/m2 (n=3; 95% CI -7.01 to -1.79). While dietary interventions with no specified energy target were ineffective, resulting in a BMI gain of +0.17 kg/m2 (n=22; 95% CI 0.05 to 0.40). Practical definitions of dietary energy target in the management of obesity and severe obesity are urgently required to ensure treatment seeking children have timely access to efficacious interventions.

Plethysmographic features of calf pump failure in chronic venous obstruction and reflux

BackgroundCalf pump failure (CPF) is a common concept in chronic venous disease. Dorsal vein pressures were originally used to define the pathophysiology. More recently, an abnormal ejection fraction (EF) and residual volume fraction (RVF) with air plethysmography (APG) have been substituted for its diagnosis. The relationship between reflux and calf pump function has been studied extensively. Reflux is thought to be the main cause of CPF, although other mechanisms may play a secondary role. Data mining in our dataset revealed that CPF is frequently found in nonrefluxive limbs—an unexpected finding. We analyzed the APG features of CPF in nonrefluxive limbs of a large cohort of patients investigated for chronic venous disease in our clinic. Data from refluxive limbs (control) seen over the same period was included for comparison. Venous obstructive pathology was variably present in both subsets. Iliac vein stent outcome in CPF limbs from both subsets is included. The role of obstruction in CPF is currently unknown. MethodsRecords of 13,234 limbs in 8813 patients evaluated for suspected chronic venous disease over a 22-year period were analyzed. Prestent and poststent data in 406 CPF limbs (129 nonrefluxive; 277 refluxive) that underwent iliac vein stenting to correct associated stenosis are included. This is a single-center retrospective analysis of prospectively collected data. Duplex and APG data were available for included limbs. A RVF of more than 50% was defined as CPF. A reflux time of greater than 1 second elicited with automated cuffs in the erect position was defined as reflux. ResultsThere were 7780 (59%) limbs with reflux and 5454 (41%) that were nonrefluxive. Supine venous pressure, an index of venous obstruction, was elevated in both subsets. The incidence of CPF was 25% in refluxive limbs and 16% in nonrefluxive limbs totaling 2790 limbs. Venous volume and venous filling index were significantly elevated (P = .0001) in refluxive limbs compared to nonrefluxive limbs. The EF was diminished (<50%) in all CPF limbs except in a small fraction (n = 427 [3%]). Stent correction of iliac vein stenosis corrected CPF, normalizing the RVF in both subsets. ConclusionsCPF frequently occurs in nonrefluxive limbs with incidence only slightly less than in refluxive limbs. An RVF of more than 50% seems to be a practical definition of a CPF; an EF of less than 50% is associated with a RVF of greater than 50% in 97% of analyzed limbs. Prospective identification of CPF in limbs with chronic venous disease may allow more detailed investigation of its cause (preload, afterload, neuromuscular pathology or joint immobility, etc) and direct more targeted treatment than currently practiced.

Radiologic Evaluation Criteria for Chronic Subdural Hematomas: Recommendations for Clinical Trials.

Embolization of the middle meningeal artery has gained substantial interest as a therapy for chronic subdural hematomas. For the results of the currently running chronic subdural hematoma trials to inform clinical practice, sufficient accuracy and matching definitions are necessary. We summarized the current practice in chronic subdural hematoma evaluation and derived suggestions on reporting standards using the {Nested} Knowledge AutoLit living review platform. On the basis of the most commonly reported data elements, we suggested a set of standardized image-based study end points for chronic subdural hematoma evaluation for future trials. The measurement methods and reporting standards as proposed in this article have been derived from published best practices and are endorsed by the European Society of Minimally Invasive Neurological Therapy's research committee. The standardization of radiologic outcome measures and measurement techniques in chronic subdural hematoma embolization trials would increase the impact and implication of each trial as well as facilitate data pooling for increased statistical power and, therefore, translation to clinical practice.

Towards Certifying the Asymmetric Robustness for Neural Networks: Quantification and Applications

One intriguing property of deep neural networks (DNNs) is their vulnerability to adversarial examples – those maliciously crafted inputs that deceive target DNNs. While a plethora of defenses have been proposed to mitigate the threats of adversarial examples, they are often penetrated or circumvented by even stronger attacks. To end the constant arms race between attackers and defenders, significant efforts have been devoted to providing certifiable robustness bounds for DNNs, which ensures that for a given input its vicinity does not admit any adversarial instances. Yet, most prior works focus on the case of symmetric vicinities (e.g., a hyperrectangle centered at a given input), while ignoring the inherent heterogeneity of perturbation direction (e.g., the input is more vulnerable along a particular perturbation direction). To bridge the gap, in this article, we propose the concept of <italic xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">asymmetric robustness</i> to account for the inherent heterogeneity of perturbation directions, and present <monospace xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">Amoeba</monospace> <sup xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">1</sup> , an efficient certification framework for asymmetric robustness. Through extensive empirical evaluation on state-of-the-art DNNs and benchmark datasets, we show that compared with its symmetric counterpart, the asymmetric robustness bound of a given input describes its local geometric properties in a more precise manner, which enables use cases including (i) modeling stronger adversarial threats, (ii) interpreting DNN predictions, and makes it a more practical definition of certifiable robustness for security-sensitive domains.

Emerging technology: a definition for laboratory medicine.

The term "emerging technology" (ET) is used extensively, and there are numerous definitions offered, but to our knowledge, none specifically encompass the field of laboratory medicine. An ET definition that incorporates the overarching IFCC aim of "Advancing excellence in laboratory medicine to support healthcare worldwide" would clarify discussions. We discuss key aspects of the term "emerging technology(ies)" as it applies to laboratory medicine with a view to laying the foundations for a practical definition for the profession and propose the definition of an ET as "An analytical method or device that by virtue of its stage of development, translation into broad routine clinical practice, or geographical adoption and implementation has the potential to add value to clinical diagnostics".

Sigmoid take-off in rectosigmoid cancer as a landmark identifying benefit from neoadjuvant chemoradiation: A retrospective comparative cohort study

IntroductionThere is no standard treatment strategy for rectosigmoid cancer because of the diverse definitions of the proximal rectal origin. This study aimed to evaluate sigmoid take-off compared with other landmarks of the rectosigmoid junction in guiding oncological therapy and outcomes. Materials and methodsThis retrospective, comparative cohort study included patients diagnosed with rectosigmoid carcinoma at our centre between January 2010 and December 2018. The patients were classified into the neoadjuvant treatment group and upfront surgery group. The oncological outcomes were compared between the two groups in relation to the tumor position. ResultsA total of 656 patients (median age 64 years) were included. After propensity score matching, the 3- and 5-year overall survival and disease-free survival in patients in both the groups were comparable. However, when only patients with rectal cancer as defined by the sigmoid take-off point were included, the disease-free survival rate in the upfront surgery group was significantly lower than that in the neoadjuvant treatment group (p = 0.03 in patients who underwent computed tomography, p = 0.03 in patients who underwent magnetic resonance imaging). The turning point of the beneficial hazard ratio of neoadjuvant therapy was compared according to the different definitions of the rectosigmoid junction and the sigmoid take-off was found to be the most effective. ConclusionThe sigmoid take-off point is a suitable landmark for identifying the rectosigmoid junction and is an important defining criterion for assessing the benefit of neoadjuvant therapy. The application of this definition in clinical practice and future trials is warranted.

Closing the gaps in defining and conceptualising acceptability of healthcare: a qualitative thematic content analysis.

Despite the importance of healthcare acceptability, the public health community has yet to agree on its explicit definition and conceptual framework. We explored different definitions and conceptual frameworks of healthcare acceptability, and identified commonalities in order to develop an integrated definition and conceptual framework of healthcare acceptability. We applied qualitative thematic content analysis on research articles that attempted to define healthcare acceptability. We searched online databases and purposefully selected relevant articles that we imported into ATLAS.ti 8.4 for deductive and inductive analysis which continued until there were no new information emerging from selected documents (data saturation). Our analysis of the literature affirmed that healthcare acceptability remains poorly defined; limiting its application in public health. We proposed a practical definition attempting to fill identified gaps. We defined acceptability as a "multi-construct concept describing the nonlinear cumulative combination in parts or in whole of the fit between the expected and experienced healthcare from the patient, provider or healthcare systems and policy perspectives in a given context." We presented and described a workable definition and framework of healthcare acceptability that can be applied to different actors including patients, healthcare providers, researchers, managers or policy makers.

From psychiatric kinds to harmful symptoms

Much research in the philosophy of psychiatry has been devoted to the characterization of the normal and the pathological. In this article, we identify and deconstruct two postulates that have held sway in the philosophy of psychiatry. The first postulate concerns the belief that clinicians would benefit from conceiving of psychiatric disorders as stable entities with clear boundaries. By relying on a symptom-based approach, we support a conception of psychiatric disorders whose symptoms are the products of many activated mechanisms in mutual interactions. The second postulate concerns the way in which the philosophy of psychiatry has approached the question of harm. We posit that clinicians perceive harms primarily through networks of clinical manifestations. The identification and deconstruction of these two postulates leads us to propose a practical definition of a psychiatric disorder that is useful for the clinician, while adopting a principle of prudential conservatism that does not exclude other theoretical definitions of psychiatric disorder that are useful as an epistemic hub. Thus, we propose the following definition of a psychiatric disorder that is relevant to clinical practice: “a set of clinical manifestations belonging to the prototypical central core of psychiatry, organized in a causal network, involving at least one harm, and whose set of harms exceeds the traditional threshold of significance for a given psychiatric disorder, directly related to an activated mechanism. Such a network composed of clinical manifestations is frozen in a state that is unable to allow the deactivation of these manifestations spontaneously without a therapeutic intervention”.

Size of Papillary Projection/Solid Component in O-RADS US Risk Stratification and Management System

Adnexal masses characterization is a really challenging issue and is essential for appropriate patient management. Ovarian Adnexal Reporting and Data System (O-RADS) is tone excellent standardized lexicons to provide practical uniform terms, definitions and measurements for describing and classifying ovarian masses.In the first publication of O-RADS system, they noted that cystic lesions with maximum diameter of solid component of ≥7 mm, are at higher risk for malignancy. On the other hand, the number of papillary projections had nearly similar positive LR (2.2). Despite this and inclusion of the number of papillary projections in the final risk stratification system, the maximal size of solid part was not included and no cystic lesion with solid component could be categorized in O-RADS 3 category, and size of papillary projection make no change in malignancy risk stratification.In conclusion, we propose that in O-RADS lexicon the use of maximal diameter of solid components (with 7 mm cut off point) along with number of papillary projections is helpful to categorize cystic ovarian mass lesions as auxiliary item for classifying risk of malignancy less than 10% to higher than 50% (O-RADS 3 to ORADS 5).

Comparison of measurement systems for assessing number- and mass-based particle filtration efficiency

ABSTRACT The particle filtration efficiency (PFE) of a respirator or face mask is one of its key properties. While the physics of particle filtration results in the PFE being size-dependent, measurement standards are specified using a single, integrated PFE, for simplicity. This integrated PFE is commonly defined with respect to either the number (NPFE) or mass (MPFE) distribution of particles as a function of size. This relationship is non-trivial; it is influenced by both the shape of the particle distribution and the fact that multiple practical definitions of particle size are used. This manuscript discusses the relationship between NPFE and MPFE in detail, providing a guide to practitioners. Our discussion begins with a description of the theory underlying different variants of PFE. We then present experimental results for a database of size-resolved PFE (SPFE) measurements for several thousand candidate respirators and filter media, including filter media with systematically varied properties and commercial samples that span 20%–99.8% MPFE. The observed relationships between NPFE and MPFE are discussed in terms of the most-penetrating particle size (MPPS) and charge state of the media. For the sodium chloride particles used here, we observed that the MPFE was greater than NPFE for charged materials and vice versa for uncharged materials. This relationship is observed because a shift from NPFE to MPFE weights the distribution towards larger sizes, while charged materials shift the MPPS to smaller sizes. Results are validated by comparing the output of a pair of automated filter testers, which are used in gauging standards compliance, to that of MPFE computed from a system capable of measuring SPFE over the 20 nm–500 nm range.

Job market in head and neck surgery: A survey and analysis of recent fellowship graduates

ObjectiveRecent years have seen increase in individuals pursuing postgraduate fellowships in head and neck (HN) surgery. This has presented concerns about insufficient jobs where graduates can apply their scope of specialized training. MethodsData was collected in two manners- a survey and a manual online search of American Head and Neck Society (AHNS) fellowship graduates. A 25-question survey was sent in 2021 to approximately 400 HN fellows who graduated between 2010 and 2020. The AHNS list of graduates from the same years were searched online to collect information including gender, graduation year, fellowship training, and current job practice. ResultsOf the 78 survey responses, 64.1 % were male and 34.6 % female. 96.2 % reported ablative, 84.6 % microvascular, and 82.1 % TORS training. Mean number of interviews was 4 with most interviewing during the 3rd quarter (January to March). Majority reported being in academic and university-based practices (79.6 %). Online search was done on 393 graduates. Since 2010 the number of graduates almost doubled. There was a statistically significant increase in females by year (p = 0.022). There was a significant decrease (p = 0.022) in graduates with additional fellowship training from that of their AHNS fellowship. There was also a statistically significant increase in graduates being in academic practices (p = 0.022). ConclusionDespite growing numbers, there appears to be more graduates entering an academic practice, although the definition of an academic HN practice may be evolving. These results provide guidance on how to approach the job search in a select market. Level of evidenceII.

Making space to learn about teaching: expanding teaching horizons through postgraduate education

Clinicians develop as teachers via many activities, from on-the-job training to formal academic programmes. Yet, understanding how clinicians develop the sensibilities of an educator and an appreciation of the complexity of educational environments is challenging. Studies of teacher development have maintained a relatively narrow definition of educational practice. A more expansive view encompasses clinical teachers’ roles in relation to elements beyond learners or content, such as the cultures and other structures of healthcare institutions. In our online Postgraduate Certificate in Clinical Education, space and structure are intentionally created for teachers to think and talk about education with colleagues in other disciplinary contexts. We interviewed 17 students about how their approaches to teaching had changed over a year of part-time study, using their teaching philosophies, written at the start of the programme, as points of contrast. We took an abductive approach to data analysis, drawing on the literature and, unavoidably, our own reflexive interpretations of our practice outside of the research context, such as conversations with students and colleagues; our experiences of teaching and our concurrent research and scholarship. Our themes of repertoire building, perspective shifting, embodied practice, and appreciation of context, describe the increasing complexity of individuals’ considerations of teaching. We use our analysis as the basis for a discussion of the blurring of boundaries between staff and students on such programmes as both groups are engaged in an ongoing continuum of development as all teachers, continue to be learners of educational practice. These insights can inform the ways in which postgraduate programmes can make space for clinical teachers to share and reflect on practices, perspectives and contexts.

Perceiving the uncooperative patient in homoeopathic clinical practice: A case series

Understanding a patient is one of the most difficult tasks a homoeopathic physician faces; every new patient presents a new challenge. Building a rapport with every patient is not only a crucial task for the homoeopath, not all patients cooperate with the process, which in itself could be an individualistic feature. To perceive a man in disease, the homoeopath must be a master of interview techniques to create a Hahnemannian integrated totality, which is a challenging task. This paper demonstrated the role of the interview technique in perceiving the uncooperative patient to define therapeutic problem definition and resolution in homoeopathic clinical practice. Listening, observing, questioning, interpreting confronting and empathising were effective interview techniques to successfully create a Hahnemannian integrated totality to understand the man behind the sickness in uncooperative patients. This study demonstrated the successful application of interview techniques that enable a homoeopath to understand a patient as a person through the complaints in terms of integrated Hahnemannian totality to construct a therapeutic problem resolution.

Vagueness and variety in person-centred care

Person-centred care is a cornerstone of contemporary health policy, research and practice. However, many researchers and practitioners worry that it lacks a ‘clear definition and method of measurement,’ and that this creates problems for the implementation of person-centred care and limits understanding of its benefits. In this paper we urge caution about this concern and resist calls for a clear, settled definition and measurement approach. We develop a philosophical and conceptual analysis which is grounded in the body of literature concerning the theory and practice of person-centred care. We consider a range of influential definitional frameworks of person-centred care, highlighting their differences and showing that they do not correspond to a clearly circumscribed and consistent underlying concept. We argue that a degree of indeterminacy and vagueness should not be seen as a problem with the concept of person-centred care; these are features of a rich and contested concept which exists prior to and outside of practical and technical operational definitions and applications. We defend the value of operating with multiple accounts of person-centred care, arguing that what counts as being person-centred can vary across different care contexts, in relation to different patient groups, and as a reflection of different, defensible ethical perspectives. Although the idea of a single, agreed definition is attractive and may seem to be a practical or even necessary step towards meaningful and coordinated action, we argue that this is only the case in a qualified sense. Comprehensive attempts to narrow down the concept in this way should be resisted, as they risk undermining what it is that makes person-centredness a valuable concept in healthcare.

Law enforcement agencies as subjects of cybersecurity in the information space of Ukraine

Information security in Ukraine is an important area for securing space from internal and external threats. It is worth noting that information and state security is a wide field for analysis by both scholars and legislation. After all, attempts to manipulate the public consciousness do not stop, in particular, by disseminating inaccurate, incomplete or biased information. Ukraine's position in the information field is a reflection of the state's ability to defend itself at all possible levels. Cybersecurity of the state is a very important part of information security. This area is much narrower for regulation. In recent years, Ukraine has launched reforms and modernization processes in this area. It is important to emphasize that all processes are closely linked to European integration measures, which can be confirmed by significant financial and information assistance from partners.&#x0D; Indeed, possible cyber threats have revolutionized the state system, as well as the citizens to whom the effects of cyber attacks and cybercrime may extend. Therefore, cybersecurity issues are becoming increasingly important, becoming an integral part of national security and as a result of information security, and measures to combat cyber threats are being developed and implemented at the state level. In our country, for these purposes, the Law of Ukraine "On the Fundamentals of Cyber Security of Ukraine" was adopted, which, in particular, regulates the issues of cyber security and identifies the main directions and objectives of law enforcement agencies. The state mechanism for the implementation of certain tasks is necessarily a well-established system of bodies that would implement and perform certain functions in the legal field.&#x0D; Empowered law enforcement agencies aim to effectively exercise their powers, which did not matter, the need for coordination and cooperation with each other is becoming more and more acute.&#x0D; The importance of law enforcement research on the functioning of cybersecurity is due to the effectiveness of these entities in carrying out tasks. Also, the practical definition of the activities of law enforcement agencies may reveal accompanying problems.

Comparison of criteria for metabolically healthy overweight/obesity in Shanghai Changfeng study

Objective: To establish a more suitable and practicable criterion of metabolically healthy overweight/obesity (MHO/O) in Chinese, a comparison study on different criteria of MHO/O was conducted in subjects aged over 45-year-old in Shanghai Changfeng Community. Method: A total of 3 301 overweight/obese subjects over 45 years old (men 1 521, women 1 789) in Shanghai Changfeng Community was included in the study. According to the inclusion or exclusion of waist circumference (WC), homeostasis model assessment of insulin resistance (HOMA-IR) ≥2.5, and numbers of abnormal metabolic components, the MHO/O criteria were divided into 7 types: Adult Treatment Panel Ⅲ (ATP-Ⅲ) (with WC)<1 component, ATP-Ⅲ (with WC)<2 components, ATP-Ⅲ (with WC)<3 components, ATP-Ⅲ (without WC)<1 component, ATP-Ⅲ (without WC)<2 components, adjusted metabolic associated fatty liver disease (MAFLD) criteria<1 component, and adjusted MAFLD criteria<2 components. The prevalence of MHO/O and its relationship with the changes of body mass index (BMI), and the differences of the characteristics of MHO/O among the 7 types of metabolic health standards were compared. Result: The prevalence of MHO/O according to the ATP-Ⅲ (with WC)<1, ATP-Ⅲ (with WC)<2, ATP-Ⅲ (with WC)<3, ATP-Ⅲ (without WC)<1, ATP-Ⅲ (without WC)<2, adjusted MAFLD criteria<1, and adjusted MAFLD criteria<2 was 2.85%, 15.48%, 39.87%, 8.00%, 33.66%, 2.33%, 12.24%, respectively. The prevalence of MHO/O decreased as BMI increased. When BMI ≥ 28 kg/m2, the prevalence of MHO/O by ATP-Ⅲ (with WC)<1 and adjusted MAFLD criteria<1 dropped to 0. Conclusion: The adjusted MAFLD criterion without abnormal metabolic components is the most practicable definition of MHO/O.

The Effect of Spirituality on Intention to do Corporate Social Responsibility

The purpose of this study was to examine the effect of spirituality on the intention to do corporate social responsibility (CSR). This study used a survey method and participants were the owner, manager, or one of the decision-makers in a printing company in Indonesia. The number of respondents was 47 from 38 printing companies in Indonesia. The analytical method used regression analysis. The test results showed that when the five dimensions of the independent variables were tested together, it can be concluded that spirituality affected the intention to do CSR. The independent variable in this study, namely spirituality had five dimensions, namely self-awareness, the importance of spiritual beliefs in life, spiritual practice, spiritual needs, and spiritual definition and the impact of spirituality. When tested per dimension, the results obtained that the dimension of self-awareness and the dimension of spiritual needs were two dimensions that had a relationship or correlation with the intention to carry out CSR, while the dimension of the importance of spiritual beliefs in life and the dimension of spiritual practice had no relationship or correlation with the intention to do CSR. The findings of this study expand accounting research, especially regarding spirituality and CSR.