Internal Procedures Research Articles

The sealing ability of different endodontic biomaterials as an intra-orifice barrier: evaluation with high-performance liquid chromatography.

This study evaluated the sealing ability of different biomaterials as intra-orifice barriers in the internal bleaching of discolored teeth with the walking bleaching technique. The release of hydroxyl ions from the bleaching materials can cause cervical root resorption, making it necessary to use intra-orifice barrier materials to prevent this issue. In the current study, the high-performance liquid chromatography (HPLC) method was used to measure the released hydroxyl ions. The study included 90 single-rooted and single-canal premolars, which were divided into four groups based on the intra-orifice barrier materials used (mineral trioxide aggregate [MTA], calcium-enriched mixture [CEM], Biodentine, and MTA+PG) and the type of bleaching material (sodium perborate + water or sodium perborate + hydrogen peroxide 30%). Two control groups were also considered in this study: a positive control group, where sodium perborate and hydrogen peroxide were placed inside the pulp chamber without any intra-orifice barriers; and a negative control group, where no bleaching agent or surgical obstruction was used, and the root surface was covered with wax up to the cemento-enamel junction (CEJ) level. The results showed that there was a significant difference in the concentration of hydroxyl ions released among the studied groups. The amount of hydroxyl ion released was highest in the positive control group and lowest in the CEM group. Among the intra-orifice barrier materials used, CEM cement was found to be the most appropriate material for use in the step-by-step internal bleaching method. The study highlights the importance of using appropriate intra-orifice barrier materials to prevent root cervical resorption in internal bleaching procedures.

Cost accounting for the production of dairy cattle products in the context of digitalization: Internal control and management issues

Subject. This article discusses the issues of digital transformation and the internal control services’ work optimization at agricultural enterprises. Objectives. The article aims to assess opportunities to minimize the agricultural production cost and develop business in the context of digitalization. Methods. For the study, we used the general scientific research methods. Results. For the agro-industrial complex enterprises, reducing the production cost and achieving high profitability of production are of a great importance. Automation of internal control procedures will help identify errors, determine the most promising areas for the development of the enterprise, and provide access to a significant amount of information. Relevance. The results of the study can be taken into account by the heads of agricultural enterprises when choosing automated programs to optimize the costs of internal control.

Investigation of the Impact of Fault Characteristics on the Cost-Effectiveness of Doubly Fed Induction Generator-Based Wind Systems in Withstanding Low-Voltage Ride-Through

Wind farms utilizing doubly fed induction generators (DFIGs) can have a significant impact on the stability of power networks as both the stator and rotor of the DFIG are linked to the grid, which can result in excessive overcurrent and overvoltage in the event of a grid fault and can activate the protective mechanism, leading to the disconnection of the WF and generating instability in the system. One term that is often mentioned in the literature is low-voltage ride-through (LVRT) capability, which is crucial to the stability of microgrids (MGs). To handle LVRT, advanced protection schemes or supporting devices are required. In addition, MGs must comply with the operational limits imposed by different countries for LVRT. Therefore, numerous solutions for improving LVRT have been proposed, including external approaches that are expensive to adopt and internal procedures that provide economic gains but are more difficult to apply. Consequently, to help lower the cost of installing WFs, the study investigates how fault characteristics affect MGs’ ability to meet grid LVRT code requirements or even choose the right code to be used. It also aims to give a clear understanding of how fault characteristics affect the grid’s behavior during different types of faults, which will be helpful in choosing the best LVRT-enhancing method or device and for determining the optimal ratings for these devices, and thus reduce the cost of installation. The study offers case studies and simulations using Matlab 2024/Simulink, which could help engineers to ensure reliable grid integration of renewable energy sources in a cost-effective manner.

Discussion on the calculation of the uncertainties of [UTC-UTC(k)]

Coordinated universal Time UTC is the reference timescale generated by the BIPM and is made available through the published values [UTC–UTC(k)]. In a previous paper, Panfilo et al (2020 Metrologia 57 065011) we examined the calculation of the uncertainties of [UTC–UTC(k)] and proposed some evolution to the current procedure. We here complete and clarify two main issues related to this calculation that have appeared in discussions and publications following our previous paper. We state (i) that the systematic uncertainty for a specific laboratory UTC(k) is not affected by biases from other laboratories and (ii) that the uncertainties of [UTC–UTC(k)] only depend on the input covariance of the epoch. We highlight the role of UTC and of the uncertainties of [UTC–UTC(k)]. Based on the present computation algorithm ALGOS, we detail internal procedures of the BIPM Time Department implementing the algorithm to ensure the continuity of UTC when changes occur e.g. a new laboratory entering UTC or a new calibration introduced in a specific receiver/time link.

Fraud and Performance of Listed Deposit Money Banks in Nigeria: Exploring the Combined Effects of Fraud Triangle and Fraud Diamond Theories

The rate of increase in fraud cases and the attendant decline in performance of the Deposit Money Banks listed in Nigeria demand urgent examination into the phenomena. In order to appreciate the probable nexus between fraud and performance of Deposit Money Bank in Nigeria, this scholarly work demonstrated the influence of fraud on the performance Deposit Money Bank in Nigeria. In doing this, the study used correlational and expo facto research design, utilizing secondary data pooled out from the Nigerian Deposit Insurance Commission (NDIC) and published financial reporting of the DMBs. The study targeted all the 29 DMBs (comprising of, 5 Merchant Banks and 2 Non-Interest Banks and 22 Commercial Banks) as at 2019 as published by NDIC for ten years period of (2010-2019). Multiple regression methods was deployed to calculate approximately the model of the work. Results from the study demonstrated that fraud triangle and diamond theories (measured by expected loss from loss from fraud, number of fraud cases and staff participation in deception scheme) have negative and significant effect on performance (measured by ROA) of DMBs in Nigeria. Flowing from the result, this scholarly work has suggested that DMBs have a duty to put in place effective and efficient internal control procedures and establishment of workable fraud unit or department that is saddled with the responsibility of detecting and scrutinizing operational activities that may possibly be prone to fraud. In this way, bank assets would be safe-guarded and, consequently enhanced performance.

ANALYSIS OF INTERNAL CONTROL EFFECTIVENESS OF INDIHOME SALES SYSTEM AND CASH RECEIPTS AT PT. TELECOMMUNICATION INDONESIA REGIONAL 5 JATIM BALNUS

The purpose of this study was to determine the effectiveness of internal control on the IndiHome sales system and on the cash receipt system at PT Telekomunikasi Indonesia Regional 5 Jatim Balnus. The research method used is a qualitative method with primary and secondary data collection techniques, primary data collection using interview techniques obtained from resource persons of PT. Telkom Regional 5 Jatim Balnus. The research object used is the internal control procedures for IndiHome sales and cash receipts. This study analyzes several factors regarding the application of internal control effectiveness in accordance with the components of internal control according to COSO which includes five components, namely the control environment, risk assessment, control activities, information and communication, and monitoring. The result of this study is the implementation of the effectiveness of internal control over the IndiHome sales system and cash receipts at PT. Telekomunikasi Indonesia Regional 5 Jatim Balnus has been running in accordance with applicable procedures in accordance with company rules.

Salvage of Iatrogenic Sciatic Nerve Injury Caused by Operatively Treated Acetabular Fractures: Two Cases and Literature Review.

While sciatic nerve injury has been described as a complication of acetabular fractures, iatrogenic nerve injury remains sparsely reported. This study aims to assess iatrogenic sciatic nerve injuries occurring during acetabular fracture surgery, tracking their neurological recovery and clinical outcomes, and investigating any correlation between recovery and the severity of neurologic injury to facilitate physicians in providing prediction of prognosis. We present two cases of male patients, aged 56 and 22, who developed sciatic palsy due to iatrogenic nerve injury during acetabular fracture surgery. Iatrogenic sciatic nerve injury resulted from operatively treated acetabular fractures. Surgical exploration, involving internal fixation removal and nerve decompression, successfully alleviated symptoms in both cases postoperatively. At the latest follow-up, one patient achieved full recovery with excellent function, while the other exhibited residual deficits at the L5/S1 root level along with minimal pain. Sciatic nerve injury likely stemmed from reduction techniques and internal fixation procedures for the posterior column, particularly when performed with the hip flexed, thereby placing tension on the sciatic nerve. Our case reports underscore the significance of liberal utilization of electrophysiologic examinations and intraoperative monitoring for the prediction of prognosis. Surgical exploration, encompassing internal fixation removal and nerve decompression, represents an effective intervention for resolving sciatic palsy, encompassing both sensory neuropathy and motor symptoms.

Comparing Relative Value Units for Intramedullary Limb Lengthening Procedures to Common Pediatric Orthopaedic Surgeries to Determine Adequate Compensation.

Reimbursement for surgical procedures is determined by a computation of the relative value unit (RVU) associated with CPT codes. It is based on the amount of work required to provide a service, resources available, and level of expertise involved. Given the evolution of changes in the limb lengthening field, we wanted to evaluate whether the RVU values were comparable across different orthopaedic subspecialties. Consequently, this study compares the work relative value unit (wRVU) totals of 3 common pediatric orthopaedic surgeries-arthroscopic ACL reconstruction, spinal fusion for adolescent idiopathic scoliosis, and antegrade femoral intramedullary limb lengthening. This was an IRB-approved, multicenter, retrospective chart review. Charts of subjects who had ACL reconstructions, including meniscal repairs; spinal fusion surgeries for adolescent idiopathic scoliosis (7 to 12 levels), including Ponte osteotomies, and femoral antegrade internal limb lengthening procedures, each completed by fellowship-trained orthopaedic surgeons were reviewed. Comparisons were carried out between several parameters, including mean duration per procedure, number of CPT codes billed per procedure, number of postoperative visits in the 90-day global period, and the wRVU for each procedure. Fifty charts (25 per center) per procedure were reviewed. The wRVU per hour was lowest in the antegrade femur lengthening group ( P < 0.0001). The number of postoperative visits in the 90-day global postsurgery period was significantly higher in the antegrade femur lengthening group ( P < 0.0001). Intramedullary limb lengthening also had the least number of CPT codes billed. RVUs per time are statistically lowest in the limb lengthening group and highest in the scoliosis group. The limb lengthening patient also requires significantly more visits and time in the postoperative period compared with the other groups. These extra visits during the global period do not add any RVU value to the lengthening surgeon and occupy clinic spots that could be filled with new patients. Based on these data, a review of the RVU values assigned to the limb lengthening codes may be necessary. Level III-retrospective comparison study.

Prediction of 30-day in-hospital mortality in older UGIB patients using a simplified risk score and comparison with AIMS65 score

BackgroundUpper gastrointestinal bleeding (UGIB) in older patients is associated with substantial in-hospital morbidity and mortality. This study aimed to develop and validate a simplified risk score for predicting 30-day in-hospital mortality in this population.MethodsA retrospective analysis was conducted on data from 1899 UGIB patients aged ≥ 65 years admitted to a single medical center between January 2010 and December 2019. An additional cohort of 330 patients admitted from January 2020 to October 2021 was used for external validation. Variable selection was performed using five distinct methods, and models were generated using generalized linear models, random forest, support vector machine, and k-nearest neighbors approaches. The developed score, “ABCAP,” incorporated Albumin < 30 g/L, Blood Urea Nitrogen (BUN) > 7.5 mmol/L, Cancer presence, Altered mental status, and Pulse rate > 100/min, each assigned a score of 1. Internal and external validation procedures compared the ABCAP score with the AIMS65 score.ResultsIn internal validation, the ABCAP score demonstrated robust predictive capability with an area under the curve (AUC) of 0.878 (95% CI: 0.824–0.932), which was significantly better than the AIMS65 score (AUC: 0.827, 95% CI: 0.751–0.904), as revealed by the DeLong test (p = 0.048). External validation of the ABCAP score resulted in an AUC of 0.799 (95% CI: 0.709–0.889), while the AIMS65 score yielded an AUC of 0.743 (95% CI: 0.647–0.838), with no significant difference between the two scores based on the DeLong test (p = 0.16). However, the ABCAP score at the 3–5 score level demonstrated superior performance in identifying high-risk patients compared to the AIMS65 score. This score exhibited consistent predictive accuracy across variceal and non-variceal UGIB subgroups.ConclusionsThe ABCAP score incorporates easily obtained clinical variables and demonstrates promising predictive ability for 30-day in-hospital mortality in older UGIB patients. It allows effective mortality risk stratification and showed slightly better performance than the AIMS65 score. Further cohort validation is required to confirm generalizability.

Effectiveness Of The Audit Function As An Internal Control Tool

This research aims to determine the effectiveness of the audit function as an internal control tool. Audit as an internal control tool is very important for the efficiency and productivity of company operations. Internal audit is a process in which internal auditors review and assess the internal control systems and procedures used by an organization. Internal audits can assist in carrying out fixed asset acquisition procedures, improve management performance, and help companies maintain internal control. The internal audit function also makes it possible to measure and assess how effective other internal control components are, assisting management in implementing effective internal control. The results of this research are a very important tool for management to ensure that company operations run well and efficiently.

Mechanical consequences to the annulus fibrosus following rapid internal pressurization and endplate fracture under restrained-expansion conditions

Intervertebral disc herniation is not a common injury in the adolescent population, but the correlation between trauma and herniation warrants concern. Previous research demonstrated the capacity for rapid internal pressurization to reduce the mechanical integrity of the intervertebral disc's annulus fibrosus, even in the absence of fracture. The purpose of this study was to modify previous internal pressurization procedures towards a more transferable injury model, then investigate the capacity for these procedures to damage the mechanical integrity of the annulus fibrosus. Porcine cervical motion segments with intact facet joints were confined between a vice and force plate under 300 N of static compression, then a single, manual, rapid internal pressurization was delivered. Posterolateral annulus samples were extracted and situated in a 180° peel test configuration, exposing the interlamellar matrix of samples to separations of 0.5 mm/s, until complete separation of the sample occurred. Multilayer tensile testing was performed on superficial and mid-span samples of annulus by applying uniaxial tension of 1 %/s to 50 % strain. Compared to unpressurized controls, rapid pressurization causing fracture resulted in reduced lamellar adhesion and increased toe-region stress and strain properties in the annulus. Morphological assessment reported similar fracture patterns between endplate fractures achieved in the present experiment and endplate fractures documented in human patients. Mechanical plus morphological results suggest that rapid internal pressurization resulting in endplate fracture may represent a potent mechanism for subsequent damage to the intervertebral disc.

Exploring the impact of environmental uncertainty and strategic management accounting on competitive advantage and performance: Empirical insights from SMEs in Indonesia

Small and medium-sized businesses (SMEs) in Indonesia have suffered significantly because of the COVID-19 pandemic that led to unpredictability of operational performance. Hence, SMEs must formulate the right strategies and innovative techniques to be able to hurdle the challenges. In this study, the numerous factors influencing SMEs’ performance are evaluated to determine their impact on internal business procedures. Performance, environmental uncertainty, the use of strategic management accounting, and competitive advantage with a focus on product differentiation are the variables examined. This study employs a quantitative methodology and questionnaire-based data collection approaches. Furthermore, structural equation modelling is used to process the gathered data. According to the data collected from 167 respondents across 67 firms, environmental uncertainty has a negative impact on business performance, but has no effect on the usage of strategic management accounting. While having a positive impact on the competitive advantage that focuses on product differentiation, the use of strategic management accounting has no impact on performance. Furthermore, performance is positively impacted by a competitive advantage that emphasizes product differentiation. The results of this research contribute to the development of accounting science, especially management accounting. Meanwhile, the practical contribution for SMEs is in terms of increasing their competitive advantages.

Several Aspects of Human Exposure to Low Frequency Fields; Incident and Internal Field Dosimetry Procedures and Related Legal issues

The paper deals with simple and efficient dosimetry procedures for human exposure to low frequency (LF) electric and magnetic fields at single and multiple frequencies, respectively. The electromagnetic interference (EMI) sources of interest are overhead power lines and transmission substations. Electric and magnetic fields due to EMI sources are either calculated or measured. Theoretical dosimetry is based on scalar potential integral equation (SPIE) for the case of the electric field assessment while the magnetic fields are computed by means of the Biot-Savart law. The internal fields in the human body are determined by using the canonical body models (disk model and cylindrical model). The obtained results are compared to exposure limits proposed by national and international legislation, respectively (National Gazette No 146/2014, 31/2019, 59/2016) and ICNIRP International Commission on Nonionizing Radiation protection). Finally, legal issues pertaining to human exposure to LF fields are addressed.

Linking Seismic Measurements to the International System of Units

AbstractThe current state of the art in the calibration of seismometers is given by internal calibration procedures which give only incomplete information about a seismometer’s response and are based on transfer functions supplied by manufacturers. Calibrations traceable to the International System of Units (SI) provide an independent and comprehensible characterization of seismometers. These calibrations take part in a laboratory using an electrodynamic shaker or shake table. To overcome the issue that seismometers placed in seismic stations are not supposed to be moved to a calibration laboratory, novel on-site calibration methods incorporating a reference seismometer were developed. Such a reference is placed near the sensor to be calibrated, and the transfer function of the seismometer under test can be derived based on the output of both sensors.

One-Step Precise Characterization of Drug Delivery Systems by PULCON Magnetic Resonance Spectroscopy.

Polymers are extensively used for the realization of drug delivery systems across multiple scales, from nanomedicines to microparticles and macroscopic implantable devices, for their favorable biodegradation profiles and tunable physicochemical features. The accurate quantification of the polymer content is key to finely controlling drug loading and release and ensuring reproducibility, yet it continues to be a major challenge in the design and development of delivery systems. In this study, we introduce a novel protocol based on the PULCON technique to quantify, with a routine NMR spectroscopy analysis, the precise concentration of polymers in various delivery systems. Specifically, the PULCON protocol is applied to characterize the physicochemical and pharmaceutical properties of nanoparticles, microparticles, and implantable devices realized by combining three extensively used polymers, namely, poly(lactic-co-glycolic acid) (PLGA), poly(vinyl alcohol) (PVA), and poly(ethylene glycol) (PEG). Without using internal calibration procedures, in a single step, the PULCON protocol precisely quantifies the concentration of each polymer and the drug content. This approach can be readily implemented on standard NMR spectrometers, enabling accurate characterization of drug delivery systems and facilitating their effective development.

Factors Affecting the Implementation of Risk-Based Internal Auditing

This paper aims to investigate the factors affecting risk-based internal audit (RBIA) implementation in public sector organizations in Saudi Arabia. This paper utilized 234 usable answered questionnaires from internal audit managers, internal auditors, accountants, and executives working in Saudi public sector agencies. The gathered data were analyzed by applying partial least squares–structural equation modeling (PLS-SEM). Results show that management support, internal auditor role, risk management system, and training in risk management all positively and significantly influence the RBIA. Improved internal auditing procedures and an efficient internal monitoring system will significantly curtail any risks impeding the organization’s goals, diminish the temptation to fabricate financial data or statistics, and enhance the accuracy of financial reporting/statements. Moreover, this study’s results have crucial implications for managers of public sector organizations, heads of internal audit departments, internal auditors, and accountants seeking to improve the reliability of internal audits and other aspects of financial information. Published research on what variables are influencing RBIA implementation is scarce. This study adds to the nascent literature by focusing on Saudi Arabian public sector organizations, establishing empirical variables based on an in-depth review of the relevant research and conducting an empirical investigation of the factors associated with RBIA implementation in the Saudi economy. By concentrating on public sector organizations in Saudi Arabia, this paper sheds light on other nations with comparable systems for governance policies and processes in their government-run entities.

THE IMPACT OF USING INTERNAL CONTROL UNDER THE ELECTRONIC OPERATING SYSTEM

Internal control tools constitute one of the modern frameworks approved by the Committee of Sponsoring Organizations (COSO). "And the one which takes into account setting the objectives first, then estimating the possibility of those objectives being exposed to threats, then internal control procedures are designed that reduce the risks, and at the same time provide reasonable guarantees for achieving the organization's objectives and introducing all modern developments into the system. The contemporary trend of internal control focuses on the integration between managing the risks to which the organization is exposed and the internal control frameworks (Enterprise Risk Management- Integrated Framework) and its abbreviation (ERM), which provides the organization Management in conditions of uncertainty related to risks and their probabilities to be able to create and preserve value. The continuous developments in internal control systems, on the one hand, and competition between economic units, on the other hand, have led to many challenges through the use of modern technology and the innovation of new methods of development, which required the development of all sub-systems of control, including internal control systems, and then review the internal control structure and the extent of its acceptance of this computer-based technology and the effectiveness of its devices in providing information that supports the system's ability to adopt it. Based on this, the research topic was divided into five sections. The first section dealt with the research methodology, the second section dealt with the theoretical framework of the internal control system, and the third section dealt with the problems and limits of using electronic computers. The fourth section was devoted to studying the impact of using computers. The electronic section focuses on the components of the internal control system, while the fifth section is dedicated to stating the most important conclusions and recommendations.

Efficacy of Pre-emptive Infiltration of Dexmedetomidine with a Local Anaesthetic on Postoperative Pain in Maxillofacial Trauma Management under General Anaesthesia: A Prospective Study.

Pre-emptive analgesia aims to reduce post-operative pain and the need for analgesics. Dexmedetomidine (DEX) is an alpha-2 adrenergic agonist with sedative and analgesic properties. The aim of this study was to compare the effectiveness of pre-emptive infiltration of DEX combined with local anaesthetic (2% lignocaine with adrenaline) in managing post-operative pain in maxillofacial trauma patients undergoing open reduction and internal fixation procedures, as compared to pre-emptive infiltration of placebo (saline) with the same local anaesthetic. Forty-two participants of maxillofacial trauma with a Visual Analogue Scale (VAS) score of more than 4 were included in this double-blinded randomised controlled trial. Group DL (Dexmedetomidine with local anaesthetic) received dexmedetomidine (DEX) with local anaesthesia while group PL (placebo with local anaesthetic) received placebo with local anaesthesia. Participants were evaluated for the time taken for the first rescue analgesic, total doses of fentanyl taken by the patient in the first 24 h, post-operative pain (VAS) at 6, 12, 16 and 24 h, post-operative side effects and analysed. The DL group had a significantly longer time to first rescue analgesic compared to the PL group. Surgeons in the DL group reported higher satisfaction and better surgical field visibility. Post-operative VAS scores were lower in the DL group at 6 and 12 h, with a median score of 1 at 16 and 24 h. Pre-emptive DEX infiltration is effective in reducing post-operative pain and opioid consumption in maxillofacial trauma cases undergoing open reduction and internal fixation. This approach can enhance patient comfort and improve surgical outcomes without significant risks.

Influence of external assessment on quality and safety in surgery: a qualitative study of surgeons’ perspectives

IntroductionTransparency about the occurrence of adverse events has been a decades-long governmental priority, defining external feedback to healthcare providers as a key measure to improve the services and reduce the...

Assessment of local temperature elevation at the surface of tissue exposed to radiation of milimeter waves using simplified analytical approach

Dominant effect of human exposure to electromagnetic fields in GHz frequency range corresponding to operation of 5G mobile communications systems is tissue heating i.e. local temperature elevation at the body surface, i.e. skin, ear and eyes. For the frequencies below transition frequency of 6GHz specific absorption rate (SAR) is used to quantify the volume heating. On the other hand, the surface heating above 6GHz is quantified via absorbed power density (Sab ). Once these quantities are determined by means of internal field dosimetry procedures it is possible to determine the local surface temperature increase by solving the bio-heat transfer equation. The present paper deals with the calculation of tissue surface heating due to exposure to millimeter waves. Internal dosimetry is based on the planar tissue model exposed to dipole antenna radiation. Electromagnetic model is based on the analytical solution of Pocklington integro-differential equation while the assessment of tissue surface heating in planar tissue model has been carried by analytically solving a simplified variant of the bio-heat transfer equation. Some illustrative results for power density and temperature elevations will be presented for different antenna parameters.