Normal Distribution Of Data Research Articles

Establishment of Reference Intervals for Renal Function Clinical Chemistry Parameters in an Indonesian Tertiary Hospital.

Reference intervals aid clinical decision-making for clinical chemistry values. Laboratory test results are compared to reference intervals to aid in the diagnosis, therapy, and monitoring decisions. Due to the differences in ethnicity, gender, age, and analytical methods, reference intervals (RIs) vary between populations. This study aimed to establish the reference values for renal function tests in targeted populations in Indonesia. This research was conducted with a cross-sectional observational analytic design. The research sample consisted of medical check-up data from health professionals at Dr. Mohammad Hoesin Hospital in Palembang, Indonesia. The Kolmogorov-Smirnov test was used to determine the normality of data distribution. The RIs were computed using reference limits at the 2.5th and 97.5th percentiles(abnormal distribution) or ±two standard deviations (±2 SD) (normal distribution). The independent t-test (parametric) or Mann-Whitney test was used to compare the RIs of males and females (non-parametric). Males and females had a significant difference (P<0.001) regarding the values of uric acid, urea, and creatinine parameters, requiring the reference intervals to be separated. The following reference intervals were established: uric acid: 230,78-526,99 mol/L for males and 179,03-415.17 mol/L for females, urea: 2,22-4,99 mmol/L for males and 1,78-4,28 mmol/L for females, and creatinine: 61,01-106,99 mol/L for males and 40,67-77,81 mol/L for females. This study defined gender-specific RIs for three renal function test parameters for the adult population of Palembang, Indonesia. The deployment of population-specific RIs may facilitate better laboratory testing.

Effectiveness of Learning Management System in the Student Learning Process in the Pandemic Era of the Covid-19

The purpose of the study is to determine the effectiveness of the learning management system in improving the ability of the student learning process. This research is a quantitative descriptive study. The data analysis used is to use the one-sample t-test. The data normality test is carried out before the test of one sample t-test as a prerequisite. The sample in this study was 35 students. The results showed that the average student activity while using the learning management system in the learning process of the teaching material development course has increased. In addition, the average ability score of students who obtain learning using the learning management system &gt; 77 is met so that it can be said to be effective. Based on the results of the normality test calculations shows that the normal distribution data with a Shapiro-Wilk significance of 0.060 &gt; 0.05. Meanwhile, based on the One Sample t-test shows that the learning management system significantly impacts students' abilities with a significance value of 0.005 &lt; 0.05, which means that the learning management system is effectively used in the learning process.

Effect of Sports Massage Manipulation on Pain Intensity After Eccentric Exercise

&lt;p align="center"&gt;&lt;em&gt;The purpose of this study was to analyze the effect of sports massage manipulation which is often used as passive recovery by measuring pain intensity using a visual analog scale (VAS) after eccentric exercise. This type of research is quantitative, with a quantitative descriptive design using a questionnaire (VAS), and data analysis method from examining pain intensity before and after manipulation of massage therapy. 54 athletes at the Indonesian National Sports Committee (KONI) in the Sidoarjo district participated as subjects. Using the Descriptive Statistical test before and after the massage therapy manipulation was carried out using the table or graphic diagram method, and the data obtained would be processed using SPSS for Windows v.22. It shows the mean (average) results of respondents' answers from respondents' answers about perceived pain intensity. From the results of testing the normal distribution of data using the Kolmogorov-Smirnov normality test, and then using the Wilcoxon test and the result was that there was a difference between pre and post-giving sport massage after eccentric exercise on pain intensity. From this study, it was concluded that giving sports massages had an effect on reducing pain intensity after eccentric exercise&lt;/em&gt;&lt;/p&gt;

Evaluation of Static and Dynamic Stability and Its Relationship With Fear of Falling in Patients With Mild to Moderate Knee Osteoarthritis

Objective Knee osteoarthritis is one of the most common musculoskeletal disorders affecting balance. It is also a risk factor for falling in older people. People with a history of falling, whether being injured or not, acquire a fear of potential falling, so they limit their functional activities, leading to decreased mobility, muscle weakness, and increased risk of falling in the future. Evaluating the relationship between balance and fear of falling in these patients can detect the disability mechanisms and falling and also help find more effective therapeutic methods for these patients. Some previous studies evaluated the stability of patients by clinical methods in static situations and related it to fear of falling. However, the walking stability of patients was not assessed by laboratory-based systems in previous studies. Therefore, we aimed to evaluate dynamic (during walking and based on the center of mass sways) and static stability (based on the center of pressure sways) and their relationship with falling risk in patients with knee osteoarthritis. Materials &amp; Methods This is a descriptive cross-sectional study. A group of 15 subjects with mild to moderate knee osteoarthritis with a Mean±SD age of 50±3.22 years and 15 normal subjects with comparable age, height, and weight participated in this study. The subjects’ standing stability was evaluated using a Kistler force plate based on mediolateral (ML) and anteroposterior (AP) displacements of the center of pressure. Also, the dynamic stability of the subjects was evaluated during walking and based on the center of mass-base of support relationship in AP and ML directions. Kinematic data were collected using a motion analysis system with 7 high-speed cameras and a Kistler force plate. To model the body segments, the output of Qualisys track manager software was exported to Visual 3D software. Fear of falling was assessed by the native version of the fall efficacy scale (FES-I). The normal distribution of data was checked by the Shapiro-Wilk test. The independent samples t-test was used to compare the stability of patients and normal subjects. The Pearson correlation coefficient was used to evaluate the relationships between static and dynamic stability parameters and fear of falling in patients with knee osteoarthritis. Results Patients with knee osteoarthritis had less stability during standing and walking than healthy subjects (P&lt;0.05). Moreover, based on the results of this study, there was a linear relationship between the center of body pressure (COP) excursions in the AP direction and the fear of falling scale. Still, it was not significant (r=0.416, P=0.123), and there was no correlation between the other COP parameters with FES (r=0, P&gt;0.05). The correlations between mean center of mass (COM) excursion in AP and ML directions and FES were 0.309 and -0.123, respectively; however, these correlations were also not statistically significant (P&gt;0.05). Conclusion Based on the results of this study, there is no significant relationship between static and dynamic stability of the patients with mild to moderate knee osteoarthritis (based on COP-COM variables) and the fall efficiency scale. So, it seems that to improve these patients’ functional abilities, and the therapists must focus on the other parameters that affect the falling, such as reducing pain, improving proprioception, and enhancing muscle strength. It is suggested that future studies include a more varied age range of elderly people and evaluate all contributing factors in falling of patients with knee osteoarthritis (such as pain, proprioception, vision, and muscle strength) and also evaluate the stability of patients with both laboratory-based and clinical tests.

Improving the Scientific Attitude of Elementary School Students Through Problem-Based Learning

Learning science at the elementary school level still faces various obstacles. These obstacles are caused by low interest and motivation in learning, activities in learning that are still monotonous or conventional, and other constraints. This study aims to investigate the effect of problem-based learning (PBL) approach on students' scientific attitudes in elementary school. This study used an experimental research design with a randomized control group. The population of this study was grade V students. The research sample consisted of 38 students who were divided into two groups, namely the experimental group and the control group. Data was collected through several methods, namely daily test scores and student scientific attitude questionnaires. Data analysis is carried out using appropriate statistical tests. To compare the difference in student achievement between the experimental group and the control group, the average daily test scores before and after the treatment were compared. Meanwhile, differences in scientific attitudes between the two groups were analyzed using the one-track ANOVA test after confirming the normality of data distribution and homogeneity of variants between groups. The results showed that students who followed the PBL approach obtained higher scores than those who followed the conventional approach in terms of scientific attitudes. The implication of this research is to contribute to the development of science learning in elementary schools with a focus on developing students' scientific attitudes, motivation, creativity, and critical thinking.

Trends in regolith thickness in a headwater catchment, Sierra Nevada, California

AbstractRooting in deep regolith enables forests to withstand seasonal and annual precipitation shortfalls. Despite its ecological importance, spatial patterns in regolith thickness within forest ecosystems are scarcely documented. Regolith thickness was estimated at 66 sites throughout a 543‐ha watershed in the southern Sierra Nevada by hand auger to point of failure or a maximum depth of 7.5 m, describing a minimum thickness estimate. Regolith consists of 1–2 m of soil overlying thick and porous weathered granodiorite. Depth to auger failure ranged from 1.52 to an indeterminate depth beyond 7.5 m. A total of 27 points exceeded 7.5 m depth. Normal, lognormal, and gamma data distribution models were fitted to observations to extrapolate thickness across the watershed and estimate thicknesses beyond the measurement limitation. Predictions for the 95th percentile of regolith thickness varied substantially; 26.05 m for lognormal, 16.87 m for gamma, and 9.56 m for normal. Considering any best fit model, &gt;55% of the watershed area was deeper than 5 m. Depth classes were formed to evaluate the extent to which topography is associated with spatial trends in regolith thickness. Spatial patterns were related to two covariate proxies (distance from stream channel and topographic wetness) with the general landscape trend of shallow depth classes (&lt;3.3 m) in lowlands and deeper regolith classes (&gt;7.5 m) in uplands. The normalized difference vegetation index signatures over the late stages of a 5‐year drought were greener in the lowlands. In contrast, upland forests displayed widespread tree die‐off, suggesting deep water storage does not maintain forests over long‐term drought.

고장 데이터 부재 및 부족 상황에서의 딥러닝 기반 기계시스템의 고장진단 방법론

Deep learning-based fault diagnosis systems for prognostics and health management of mechanical systems is an active research topic. Notably, the absence and class imbalance of fault data (insufficient fault data compared to normal data) have been shown to cause many challenges in developing fault diagnosis systems for the manufacturing fields. Therefore, this paper presents case studies using deep learning algorithms in the absence or class imbalance of fault data. Auto-encoder-based anomaly detection method, which can be used when fault data is absent, was applied to diagnose faults in a robotic spot welding process. The anomaly detection threshold was set based on the reconstruction error of trained normal data and the confidence level of the distribution of normal data. The anomaly detection performance of the auto-encoder was verified using non-trained normal data and three sets of fault data through the threshold. As a case study for insufficient fault data, synthetic data was generated based on cGAN and applied to diagnose fault of bearing. Using the imbalanced dataset to generate synthetic fault data and to reduce the imbalance ratio, it was confirmed that the accuracy of the synthetic data generation-based 2DCNN fault diagnosis model was improved.

Effects of Sub-Occipital Muscles Inhibition Technique and Cranio-Cervical Flexion Exercise for Mechanical Neck Pain

Aim: To compare the effects of Suboccipital muscle Release (SMI) techniques and Cranio-Cervical Flexion Exercise (CCFE) for Range of motion, pain, neck disability and forward head posture (FHP) in mechanical neck pain patients. Methodology: This Randomize Clinical Trial was conducted in Railway General Hospital Rawalpindi, within a duration of 6 months.Total 28 patients who fullfilled inclusion criteria such as were randomly allocated equall into two treatment groupthrough lottery method. Group A received suboccipital muscle inhibition technique while Group B received craniocerviacal flexion exercises. Both groups were evaluated at baseline and after four weeks through numeric pain rating scale (NPRS), Neck Disability Index (NDI), Goniometer, and craniovertebral angle. IBM SPSS 24 was used for statistical analysis.Parametric test i.e., independent t test was applied on normal distributed data for between group analysis and Paired t test was applied for within group analysis for NDI. Non-parametric test i.e., Mann- Whitney U test was applied for between group analysis and Wilcoxon test were applied for within group analysis for FHP, NPRS and ROM. Results: Groups A and Group B showed significant improvement (p˂0.05) in within group analysis in Numeric Pain Rating Scale, forward head posture, neck disability index and cervical range of motion. Practical implication: Mechanical neck pain accounts approximately 50% to neck pain and may induce functional disability in many patients. The current study findings can be used to formulate effective, accessible andeconomical treatment strategies for Mechanical neck pain, so it may be interesting to the readers ofyour journal. Conclusion: Sub occipital muscle inhibition technique and cranio cervical flexion exercises areequally effective techniques to increase cervical range of motion, decrease neck disability, decrease pain intensity, and improvecranio-vertebral angle in patients with mechanical neck pain. Keywords: Cranio-cervical flexion exercises, Cranio-vertebral angle, Neck Disability Index, Range of Motion,

PENGARUH CORPORATE SOSIAL RESPONSIBILITY, FINANSIAL DISTRESS, PENGHINDARAN PAJAK TERHADAP AGRESIVITAS PAJAK

This study aims to determine the effect of Corporate Social Responsibility (CSR) and Financial Distress on Tax Aggressiveness during the 2018 – 2022 period, which obtained 30 data in this study. The type of data used is secondary data, in the form of the company's annual report. Data analysis used descriptive statistics, classical assumption test, coefficient of determination and multiple linear regression analysis. Data processing uses the SPSS program to perform multiple linear regression analysis, coefficient of determination, normality test, multicollinearity test, autocorrelation test and hypothesis test. The results of this study indicate that the results of the study show that the data meet the classical assumptions such as normal distribution data, no multicollinearity, no heteroscedasticity and no autocorrelation. From the results of the partial hypothesis, Corporate Social Responsibility (CSR) has a significant positive effect on Tax Aggressiveness and Financial Distress does not have a significant negative effect on Tax Aggressiveness.

Association between Respiratory Function and Motor Function in Different Stages of Parkinson’s Disease

Introduction: Respiratory dysfunction in patients with Parkinson’s disease (PD) could present in the early stage and worsen in the late stages. These changes could be a factor affecting the ability of daily living and quality of life of patients with PD. The primary objective of this study was to assess the respiratory function and its association with motor function in patients with different stages of PD. Methods: This was a cross-sectional study conducted at the Huashan Hospital of Fudan University in Shanghai, China. The study included 65 patients diagnosed with PD (the Hoehn and Yahr scale between 1 and 4) and 20 healthy individuals of similar age, gender, weight, and height. The ventilatory function was assessed using the spirometry. Motor function was evaluated using subscale III of the United Parkinson’s disease rating scale (UPDRS-III). After confirming the normality of data distribution, we performed one-way ANOVA with a Tukey’s post hoc test. Results: Compared with the healthy individuals, there was no statistical significance in forced vital capacity (FVC), forced expiratory volume in 1 s (FEV1), and forced expiratory volume in 1 s/forced vital capacity (FEV1/FVC) in the H&Y 1 group and H&Y 2 group (p > 0.05) but reduced peak expiratory flow (PEF) in the H&Y 2 group (p = 0.002). Reduced FVC, FEV1, and PEF was seen in the H&Y 3 group (p = 0.002, p = 0.001, and p = 0.0001, respectively). Reduced FVC, FEV1, PEF, and FEF_25–75% was seen in the H&Y 4 group (p = 0.001, p = 0.0001, p = 0.0001, and p = 0.025, respectively). The correlation analysis revealed that there was a significant negative correlation between FVC and UPDRS-III scores (r = −0.248, p = 0.046), disease duration (r = −0.276, p = 0.026), H&Y scale (r = −0.415, p = 0.001). FEV1 was negatively correlated with UPDRS-III scores (r = −0.277, p = 0.025), disease duration (r = −0.291, p = 0.019), H&Y scale (r = −0.434, p = 0.0001). FEF_25–75% was negatively correlated with disease duration (r = −0.247, p = 0.047), H&Y scale (r = −0.278, p = 0.025). Conclusion: Our findings revealed that respiratory impairment is present in moderate and advanced PD patients, and directly related to the severity of the disease. It is important to conduct respiratory function test in the clinical practice.

Effect of ceramic primers with different chemical contents on the shear bond strength of CAD/CAM ceramics with resin cement after thermal ageing

BackgroundThis study evaluated the effect of ceramic primers containing 10-methacryloyloxydecyl phosphate (10-MDP) and γ-methacryloxypropyl trimethoxysilane (γ-MPTS) agents on the shear bond strength (SBS) of CAD/CAM ceramics with different chemical structures and resin cement.MethodsA total of 640 CAD/CAM ceramic specimens were obtained from Vita Mark II (VM), IPS E.max CAD (EM), Vita Suprinity (VS) and Vita Enamic (VE). The specimens were divided into two groups: etched with hydrofluoric acid (HF) and unetched. Each group was treated with a different ceramic primer (Clearfil Ceramic Primer Plus, G-Multi Primer and Monobond S), except for an untreated group (n = 10). After ceramic primers and resin cement were applied to each ceramic surface, half of the specimens were thermally aged at 10,000 cycles, 5–55 ± 1 °C, with a dwell time of 30 s. The SBS was tested with a universal testing machine at a 0.5 mm/min crosshead speed. Data were analysed by using statistical software (SPSS 20). Normal data distribution was checked with the Shapiro‒Wilk test. Three-way ANOVA was used to analyse the difference between the numeric data of the HF etched and thermally aged groups. A post hoc Tukey test was applied in the paired comparison of significant difference. The statistical significance level was accepted as p < 0.05.ResultsThe highest SBS values were obtained in the HF etched G-Multi primer applied nonaged EM group (28.3 ± 2.62 MPa), while the lowest values were obtained in the nonetched and thermally aged EM group that received no treatment (2.86 ± 0.04 Mpa). The SBS significantly increased in all specimens on which the ceramic primer was applied (p < 0.001). Thermal ageing had a significant negative effect on the SBS values in all groups (p < 0.001).ConclusionThe positive combined effects of the 10-MDP and γ-MPTS agents resulted in a significant increase in the bonding strength of the resin cement to the CAD/CAM ceramics. In addition, the increase in the amount of inorganic filler provided a favourable effect on durable adhesion.

Protein Source Influences Acute Appetite and Satiety but Not Subsequent Food Intake in Healthy Adults

BackgroundAlthough current recommendations encourage plant-based dietary patterns, data is limited as to whether the equivalent substitution of animal-based protein-rich foods with plant-based versions impacts ingestive behavior. ObjectivesTo compare higher-protein preloads, varying in protein source, on appetite, satiety, and subsequent energy intake. MethodsThirty-two adults (age: 25 ± 1 y; body mass index (BMI) measured in kg/m2: 24.2 ± 0.5 kg/m2) randomly consumed 250 kcal, protein-preload beverages (24 g protein), varying in protein source [whey, soy, and pea protein isolates (WHEY, SOY, and PEA) or micellar casein (CAS)] each morning for 3 acclimation days/preload. On day 4, participants completed a 4-h clinical testing day in which the respective preload was consumed, followed by blood sampling and questionnaires every 30 min for appetite and satiety. In addition, an ad libitum lunch was provided 4-h postpreload. On day 5, participants consumed the respective preload at home, followed by an ad libitum breakfast 30 min afterward. For normally-distributed data, repeated-measures analysis of variance (ANOVA) or Friedman nonparametric test were utilized to compare the main effects of protein source on study outcomes. Post hoc pairwise comparisons using least-significant differences (LSD) were then performed. ResultsCAS (–3330 ± 690 mm∗240 min) and PEA (–2840 ± 930mm∗240 min) reduced 4-h appetite compared with SOY (–1440 ± 936 mm∗240 min; both, P < 0.05). WHEY was not different (–2290 ± 930 mm∗240 min). CAS (3520 ± 84 pg/mL∗240 min) and PEA (3860 ± 864 pg/mL∗240 min) increased 4-h peptide YY concentrations compared with SOY (2200 ± 869 pg/mL∗240 min; both, P < 0.05). WHEY was not different (3870 ± 932 pg/mL∗240 min). No differences in ad libitum energy intake were observed. ConclusionsCAS and PEA, but not WHEY, elicited greater acute changes in appetite and satiety compared with SOY in healthy adults, supporting that not all protein sources are equivalent. This trial is registered at clinicaltrials.gov (NCT03154606).

An analysis of student numbers per class and educational performance in the Brazilian context

The relationship between class size and school performance has always been ambiguous and the current literature has found no direct connection between them, especially in the Brazilian context. Therefore, this study aimed to verify whether the number of students per class influences school performance. We used Microdata from the Prova Brazil of 2017. Using the propensity score matching statistical model, with the nearest neighbor matching estimator, we grouped the classes into clusters by similarity. The metric used to group the clusters was the Euclidean distance. We attempted to verify adherence to the normal distribution of data using the Kolmogorov Smirnov test and tested the null hypothesis of the medians using the Wilcoxon test. All the statistical analysis were performed using SPSS Statistic version 20. The results showed that the number of students per class has little influence on performance and, when the influence exists, larger classes perform better.

A step-by-step training method for multi generator GANs with application to anomaly detection and cybersecurity

Cyber attacks and anomaly detection are problems where the data is often highly unbalanced towards normal observations. Furthermore, the anomalies observed in real applications may be significantly different from the ones contained in the training data. It is, therefore, desirable to study methods that are able to detect anomalies only based on the distribution of the normal data. To address this problem, we propose a novel objective function for generative adversarial networks (GANs), referred to as STEP-GAN. STEP-GAN simulates the distribution of possible anomalies by learning a modified version of the distribution of the task-specific normal data. It leverages multiple generators in a step-by-step interaction with a discriminator in order to capture different modes in the data distribution. The discriminator is optimized to distinguish not only between normal data and anomalies but also between the different generators, thus encouraging each generator to model a different mode in the distribution. This reduces the well-known mode collapse problem in GAN models considerably. We tested our method in the areas of power systems and network traffic control systems (NTCSs) using two publicly available highly imbalanced datasets, ICS (Industrial Control System) security dataset and UNSW-NB15, respectively. In both application domains, STEP-GAN outperforms the state-of-the-art systems as well as the two baseline systems we implemented as a comparison. In order to assess the generality of our model, additional experiments were carried out on seven real-world numerical datasets for anomaly detection in a variety of domains. In all datasets, the number of normal samples is significantly more than that of abnormal samples. Experimental results show that STEP-GAN outperforms several semi-supervised methods while being competitive with supervised methods.

Analisis Perbedaan Penjualan, Harga dan Struktur Pasar Ternak Sapi Kurban Periode Sebelum, Awal dan Masa Pandemi Covid-19 di Kabupaten Batang

This study aims to determine the differences in the number and price of sacrificial cattle sold before the pandemic and during the Covid-19 Pandemic and to analyze the market structure for sacrificial cattle in Batang Hari Regency based on the concentration of sellers. This study used a survey method by taking 50% of the total sub-districts in Batang Hari Regency. Then the data was obtained from a sample of sacrificial cattle traders who were taken by the census in the selected sub-districts. In this study seen from the concentration of sellers using the concentration ratio formula (Kr) and market share (market share). Data were analyzed using the data distribution normality test with the Kolmogorov-Smirnov test and the Shapiro-Wilk test. Test the difference using the Non-Parametric Test using the Kruskal Wallis Test followed by the Post Hoc Test using the Mann-Whitney Test. In conclusion, there was a difference in the number of sacrificial cattle sold by sacrificial cattle traders in Batang Hari District before the pandemic and during the Covid-19 Pandemic. There was a difference in the selling price of sacrificial cattle by cattle traders in Batang Hari District before the pandemic and during the Pandemic. Covid-19. The structure of the market for sacrificial cattle in Batang Hari Regency, based on the concentration of sellers, is an oligopoly of moderate concentration

MEASUREMENT OF THE AREA OF EROSIVE LESIONS IN PATIENTS WITH LICHIPLANUS OF THE MOUTH USING THE AUTHOR'S COMPUTER PROGRAM

Oral lichen planus is an inflammatory disease of the skin and oral mucosa, the etiology of which has not been fully elucidated, has a certain potential for malignancy and is often torpid to ongoing therapy. To evaluate the effectiveness and control of the therapy, we used a photo protocol using the author's computer program "OralPath – monitoring of pathological foci" (hereinafter referred to as the program). The aim of the study was to measure the area and fix localizations of erosions on the oral mucosa in patients with oral lichen planus using the author's computer program. Materials and methods. The areas of single and multiple erosions were recorded and measured in 89 patients with erosive form of oral lichen planus (47 men, 42 women), whose average age was 48,8±8,9 years. An analysis of groups for the normality of data distribution (Kolmogorov-Smirnov criterion, Shapiro-Vilka) was carried out. The groups were described using mean and standard deviation, and a 95% confidence interval was used to estimate the accuracy of the mean. Results of the study. The vast majority of erosions in oral lichen planus were of a single nature, and occurred in 80,9% of cases (n = 72). The area of erosions on the cheek mucosa was the largest in comparison with other localizations. With single lesions it was 1,92±0,7 cm2, with multiple lesions it was 2,6±0,63 cm2. The area of tongue erosions was 0,71±0,26 cm2 for single lesions and 1.08±0.19 cm2 for multiple lesions, respectively. Findings. The use of the computer program "OralPath – monitoring of pathological foci" in the practice of a dentist makes it possible to record observations of patients' conditions, evaluate the dynamics of changes in pathological foci, and, if necessary, correct the treatment process, as well as motivate patients.

THE EFFECT OF FINANCIAL STABILITY, NATURE OF INDUSTRY AND TOTAL ACCRUAL ON FRAUDULENT FINANCIAL STATEMENTS

This study aimed to investigate the impact of Financial Stability (ACHANGE), Nature of Industry (REC), and Total Accruals (TATA) on fraudulent financial statements, using the Modified Jones model as a proxy. The study used the documentation method to collect data from 55 industry companies listed on the Indonesia Stock Exchange in 2020. Annual financial reports were obtained from the IDX website, and a sample of 34 companies was selected using purposive sampling. Multiple linear regression analysis, prerequisite analysis tests, classical assumption tests, and hypothesis testing were used to analyze the data. The multiple linear regression analysis was used to examine the relationship between variables, while the prerequisite test checked the normal distribution of data, the classic assumption test checked for data acceptability, and the hypothesis test determined the acceptance or rejection of hypotheses. The results revealed that Financial Stability (ACHANGE) and Nature of Industry (REC) had a significant impact on fraudulent financial statements, while Total Accruals (TATA) did not have a significant effect.

Extreme Path Delay Estimation of Critical Paths in Within-Die Process Fluctuations Using Multi-Parameter Distributions

Two multi-parameter distributions, namely the Pearson type IV and metalog distributions, are discussed and suggested as alternatives to the normal distribution for modelling path delay data that determines the maximum clock frequency (FMAX) of a microprocessor or other digital circuit. These distributions outperform the normal distribution in goodness-of-fit statistics for simulated path delay data derived from a fabricated microcontroller, with the six-term metalog distribution offering the best fit. Furthermore, 99.7% confidence intervals are calculated for some extreme quantiles on each dataset using the previous distributions. Considering the six-term metalog distribution estimates as the golden standard, the relative errors in single paths vary between 4 and 14% for the normal distribution. Finally, the within-die (WID) variation maximum critical path delay distribution for multiple critical paths is derived under the assumption of independence between the paths. Its density function is then used to compute different maximum delays for varying numbers of critical paths, assuming each path has one of the previous distributions with the metalog estimates as the golden standard. For 100 paths, the relative errors are at most 14% for the normal distribution. With 1000 and 10,000 paths, the corresponding errors extend up to 16 and 19%, respectively.

Interactive LKPD Based on Guided Discovery in Improving Science Learning Outcomes of Grade V Elementary School Students

This research was carried out on base on phenomena that teachers and students are required to be technologically literate in the learning process along with the development of science and technology which is getting faster in order to be able to compete and increase their potential. Interactive Student Worksheets (LKPD) are needed to guide students in learning to understand the subject matter according to the competencies to be achieved. This study aims to analyze the effectiveness of implementing Guided Discovery-based interactive worksheets on science learning outcomes for fifth grade elementary school students. This experimental research was designed using a non equivalent control group design. The method used to collect research data is in the form of a validated science learning achievement test. The collected data were analyzed using the t-test which was previously tested for normality of data distribution and homogeneity of variance as a prerequisite for analysis. The results showed that there were significant differences in the science learning outcomes of the group of students who were taught with Guided Discovery-based interactive worksheets and the group of students who were taught conventionally. This is evidenced by the results of the tcount test of 6.260 more than the ttable of 2.052. In addition, the results of this study also showed that the results of the Effect Size (ES) test obtained a result of 0.87 in the 0.80 range less than the effective ES in the high effectiveness category. This means that learning using Guided Discovery-based interactive worksheets is effective in improving science learning outcomes for fifth grade elementary school students.

Evaluation of Mandibular Movements in Patients with Bell's Palsy Using Kinematic Variables.

Since the function of muscles, and subsequently the mandibular joint, is affected in patients with Bell's palsy, therefore, the evaluation of facial muscles and mandibular function in these patients can be effective in diagnosis, prevention, and treatment planning. The present study aimed to evaluate the degree of displacement and range of motion (ROM) of the mandible and the ability of the facial symmetrical muscles of patients with Bell's palsy. This was a quasi-experimental comparative study. The variables evaluated were mandibular movement in a vertical direction and side-to-side displacement. Ten patients with Bell's palsy and 10 healthy eligible volunteers participated in the present study. Three mobile video cameras (to record jaw movements), 9 color markers, Kinovea software, House-Brackmann index, Toledo protocol, and a specialized patient questionnaire were used. Descriptive and inferential statistics were used for data analysis, the Kolmogorov-Smirnov test was used to investigate the normality of data distribution, and independent samples the t test and paired samples t test were used to compare means. The maximum lateral on the sound side was 12.40 and 4.49 mm during lateral movements of the patients' mandible, while this value was between 12.30 and 3 mm on the involved side. There is a difference between the affected side and the nonaffected side in terms of the mean lateral movements of the patients' mandible. However, this difference in the mean ROM on both sides is not statistically significant. The maximum mouth opening in healthy individuals during mandibular movements was between 40 and 60 mm, while this value was between 25 and 50 mm in the patients with Bell's palsy. This study shows a significant difference (P = 0.007) between patients and healthy individuals in terms of the mean of maximum mouth opening ( P < 0.05). The results of this study showed that the ROM of temporomandibular joint (TMJ) of the patient is the same as that of normal subjects, but the side-to-side motion is more than normal which should be considered in rehabilitation treatments. The present study emphasizes the need to implement a mandibular kinematic evaluation protocol in patients with bell's palsy to prevent damage to the TMJ in the long term.