bluuebunny/crossref_metadata_2025 huggingface dataset:
Clinical and microbiological characteristics of hypervirulent Klebsiella pneumoniae (hvKp) in a hospital from North China
Authors: Yang Yan , Liu Jian-Hua , Hu Xin-Xin , Zhang Wei , Nie Tong-Ying , Yang Xin-Yi , Wang Xiu-Kun , Li Cong-Ran , You Xue-Fu
Published: July 2020

Introduction: The clinical and molecular characteristics of hypervirulent Klebsiella pneumoniae (hvKp) in various provinces of China have been reported, however, there have been few reports in Hebei Province, North China.

Methodology: The hvKp was identified by PCR amplification of hypervirulence-related genes, the hypermucoviscous phenotype was determined by the "string test", the drug susceptibility analysis was performed using the VITEK® 2 Compact Bacterial Identification and Monitoring System. Logistic regression was used to identify risk factors for hvKp infection. The molecular epidemiological characteristics of the strains were analyzed by pulsed-field gel electrophoresis (PFGE), and the capsular serotype of hvKp strain was detected by PCR.

Results: Overall, 52.21% (59/113) of K. pneumoniae isolates were hvKp, and the ratios of patients with older ages or a higher PMN cell count among hvKp infection were higher than those among classical Klebsiella pneumoniae (cKp) infection. hvKp are more susceptible to antibacterial drugs than cKp, and one ESBLs-producing hvKp strain was detected. The main capsular serotype of hvKp were K2, K57 and K1. PFGE indicated that the 59 strains of hvKp could be classified into 51 PFGE band types, forming 6 PFGE clusters.

Conclusions: In this study, the detection rate of hvKp was 52.21% (59/113) identified by virulence genes. People with older ages or a higher PMN cell count are more likely to gain hvKp infection. ESBLs-producing hvKp is emerging, indicating the importance of epidemiologic surveillance and clinical awareness of this pathogen in this region.
Activity of ceftolozane/tazobactam against commonly encountered antimicrobial resistant Gram-negative bacteria in Lebanon
Authors: Araj George F , Berjawi Dana M , Musharrafieh Umayya , El Beayni Nancy K
Published: July 2020

Introduction: In view of the continuous rise in Gram-negative bacterial resistance and limited treatment options, Ceftolozane/tazobactam (C/T) is a newly introduced antimicrobial agent in Lebanon for its demonstrated activity against resistant Gram-negative bacteria. However, in vitro data is not available about its activity against commonly isolated bacteria in this country.

Methodology: The analysis included clinical isolates, multidrug–resistant (MDR) and extended-spectrum Beta-lactamases (ESBLs), representing 124 Escherichia coli, 75 Klebsiella pneumoniae and 100 Pseudomonas aeruginosa, identified using the MALDI-TOF. The minimum inhibitory concentration (MIC) for C/T was determined by the Etest (Liofilchem, Roseto degli Abruzzi, Italy). In addition, the disk diffusion (DD) test was used to determine the activity of C/T and of the antimicrobials routinely used to test for such pathogens.

Results: The C/T activity against the ESBL producers E. coli and K. pneumoniae isolates were similar (MIC90 value of 1 and 1.5 µg/mL, respectively; susceptibility of 100% and 96%, respectively). However, the activity of C/T against the E. coli and K. pneumoniae MDR isolates was much lower (MIC90 value of 256 and 96 µg/mL, respectively; susceptibility of 54% for each). The C/T MIC90 value for the non-MDR P. aeruginosa isolates was 3 µg/mL and ≥ 256 µg/mL for the MDR P. aeruginosa isolates (susceptibility of 96% vs 42% respectively). Overall, the C/T activities show comparable or higher susceptibility to the routinely used antimicrobials.

Conclusion: The high in vitro activity of C/T points out its value as a possible alternative to the antimicrobials currently used for treatment of infections caused by such pathogens and would help in minimizing toxicity and bacterial resistance.
Delayed care-seeking and its underlying factors among patients with tuberculosis in Yangon, Myanmar
Authors: Oo May Chan , Tun Kyaw Zarni , Ko Kyaw Ko , Aung Pyae Linn
Published: July 2020

Introduction: Tuberculosis (TB) remains a major public health problem in Myanmar. Early care-seeking behaviors play a significant role in reducing TB transmission and speeding recovery. This study was conducted to estimate the proportion of patients with TB who delayed care-seeking and to identify underlying factors.

Methodology: The study population included patients with TB treated in a TB diagnostic center in April 2015. A total of 346 patients were chosen as eligible respondents. The data were collected using structured questionnaires and face-to-face interviews. In addition to descriptive statistics, chi-squared test and multiple logistic regression were performed to show any associations.

Results: The study revealed that 66.8% of patients delayed care-seeking, and the average duration of delay was 21 days. Using the chi-squared test, factors such as education, occupation, family income, knowledge of TB, possessing information about TB, having a family member or close friend contract TB, travel distance, and cost causing a burden were significantly associated with delayed care-seeking (p < 0.05). Multiple logistic regression analysis found that 4 variables exhibited significant associations: low levels of education, occupation as government staff member, possessing information about TB, and having a family member or close friend contract TB (p < 0.05).

Conclusion: The results from this study provide useful comprehensive information addressing underlying factors associated with delayed care-seeking behaviors. These can be used to advance health education interventions regarding TB and strengthen early diagnosis of TB within community settings.
Ventilator-associated Pneumonia: Multidrug Resistant Acinetobacter vs. Extended Spectrum Beta Lactamase-producing Klebsiella
Authors: Salehi Mohammadreza , Jafari Sirous , Ghafouri Lida , Malekafzali Ardakani Hossein , Abdollahi Alireza , Beigmohammadi Mohammad Taghi , Dehghan Manshadi Seyed Ali , Feizabadi Mohammad Mehdi , Ramezani Masoud , Abtahi Hamidreza , Seifi Arash
Published: July 2020

Introduction: Ventilator-associated pneumonia (VAP) has been considered as a healthcare-associated infection with high mortality. Acinetobacter baumannii and Klebsiella pneumoniae are the common causes of VAPs around the world.

Methodology: This research was a retrospective observational study in the intensive care unit (ICU) in a tertiary referral collegiate hospital in Tehran between March 2016 and May 2018. Patients who fulfilled VAP due to documented Multidrug Resistant Acinetobacter baumannii (MDR-AB) or Extended Spectrum Beta Lactamase-producing Klebsiella pneumoniae (ESBL-KP) criteria were enrolled. General demographic features, duration of hospital stay, antimicrobial treatment regimens, duration of ICU admission, the period of mechanical ventilation (MV) and 30-day mortality were documented and compared.

Results: 210 patients were found with clinical, microbiological and radiological evidence of VAP. In total, 76 patients with MDR-AB and 76 patients with ESBL-KP infections were matched in the final analysis. Duration of hospitalization in the patients with MDR-AB was significantly more than that of patients infected with ESBL-KP (p-value: 0.045). Patients diagnosed with MDR-AB VAP had a 65.8% mortality rate compared to 42.1% in the ESBL-KP infection group (p = 0.003).

Conclusions: Results of the present study demonstrated that VAPs caused by MDR-AB may be more hazardous than ESBL-KP VAPs because they could be accompanied by a longer hospitalization course and even a higher mortality.
Improving the early diagnosis of suspected patients with COVID-19: a retrospective study of 106 patients
Authors: Gao Xuesong , Yang Di , Yuan Zheng , Zhang Yijin , Li Hongjie , Gao Ping , Liu Xiaomin , Zhao Wenshan , Xiao Te , Guan Yanlin , Gao Guiju , Duan Xuefei
Published: July 2020

Introduction: An outbreak of coronavirus disease 2019 (COVID-19) occurred in Wuhan, Hubei Province, China. This study aimed to analyze the clinical and epidemiologic characteristics of patients with COVID-19 to better differentiate the suspected patients in Beijing, China.

Methodology: This was a retrospective, single-center study. Clinical and epidemiologic data were collected from suspected patients with COVID-19 admitted to Beijing Ditan Hospital from January 29 to February 21, 2020.

Results: One hundred and six patients (60 males and 46 females, median age 36 years) were enrolled. Thirty-six patients were ultimately laboratory confirmed. Fifty-three were excluded from the diagnosis of COVID-19. The remaining 17 patients were highly suspected, although their nucleic acid tests were repeatedly negative. The confirmed patients and highly suspected patients had a significantly higher proportion of epidemiologic history than the excluded patients (P < 0.001). There was no significant difference in clinical symptoms or the underlying diseases among the three groups. The confirmed patients had a higher frequency of lymphopenia and eosinopenia than the highly suspected and excluded patients. Chest computed tomography scans showed bilateral lung involvement, and ground-glass opacity was more likely observed in the confirmed patients.

Conclusion: The clinical features of the confirmed patients with COVID-19 were insufficient for early diagnosis of COVID-19. The epidemiologic history was of great significance in the early diagnosis of COVID-19. More sensitive diagnostic methods are needed to aid the differential diagnosis of suspected patients with COVID-19.
The Effect of Giving Dadih on Malondialdehyde Levels and Renal Interstitial Fibrosis at Aging Kidney
Authors: Harnavi Harun  , Yanwirasti Yanwirasti  , Bambang Purwanto  , Endang Purwati Rahayuningsih
Published: July 2020

BACKGROUND: The increase in the elderly poses problems in the areas of health, since it can cause aging of the physiological function of organs. It also has an impact on kidney function, which will enhance the chronic kidney disease. One of the theory that causes aging process is the free radical theory, which that accumulation of free radicals is caused by depletion of antioxidants. Therefore, exogenous antioxidants are needed and in this study author use dadih. Dadih is fermented buffalo milk, indigenous from West Sumatera-Indonesia. Peptides found in fermented milk contained antioxidant that can stimulate the formation of endogenous antioxidants and diversification of dadiah increases its effect as antioxidant.
AIM: This study aims to prove the effect of dadih antioxidants on malondialdehyde (MDA) levels of kidney tissue and renal interstitial fibrosis.
MATERIALS AND METHODS: An experimental study with post-test only control group design conducted to observe effect of dadih to kidney aging of Rattus norvegicus in the Laboratory of Andalas University. It used 30 R. norvegicus which were divided into three groups. Group K was a positive control (did not get dadih), Group P1 was given dadih 4.5 g once a day, and Group P2 was given dadih 4.5 g twice a day for 42 days. After that, MDA levels of kidney tissue are examined using the thiobarbituric acid reactive substances examination technique and examination of renal interstitial fibrosis which is done by histopathology with Sirius-red staining. Data were analyzed using the normality test with Shapiro–Wilk.
RESULTS: The results showed that dadih can reduce levels of MDA in kidney tissue, where its decrease very significant in Group P1 (given dadih once a day) and Group P2 (given dadih twice a day) compared to the Group K (control group) 0.97 ± 0.06 pg/ml to 0.75 ± 0.03 pg/ml (p < 0.05). Group P1 and Group P2 can also reduce the renal interstitial fibrosis rank. Obtained a decrease in the average fibrosis rank from Group K to Group P1 and subsequently to Group P2 (p < 0.05).
CONCLUSION: This study concluded that dadih can reduce MDA levels in kidney tissue and reduce renal interstitial fibrosis rank on aging kidney.
Public Eye toward COVID-19: A Systematic Review
Authors: Dehaghi Behzad Fouladi , Teimori-Boghsani Gholamheidar , Ghavamabadi Leila Ibrahimi , Mohammadi Abbas
Published: July 2020

BACKGROUND: The general public has an important role in controlling the spread of infectious diseases by pursuing prophylactic measures.
AIM: The aim of the present systematic review was to describe public perceptions, knowledge, attitudes, and behaviors toward COVID-19.
METHODS: In this review, articles were extracted from the Google Scholar, Embase, Scopus, Web of Science, and PubMed search engines. The main keywords for the search were coronavirus, COVID-19, public perceptions, knowledge, attitudes, and behaviors.
RESULTS: The knowledge level toward novel coronavirus in different countries was generally high, and it had an increasing pattern during the pandemic phase. Furthermore, the insight self-efficacy, perceived severity of the COVID-19, and intention to meet the needs of preventive measures have increased notably. Furthermore, there are several misconceptions and unconfirmed beliefs in the general public in the case of preventive measures recommended, in particular.
CONCLUSIONS: Health authorities and other disease control centers should monitor public misconceptions and perceptions continuously and manage a trusting platform to be presented to the public, especially in the case of a novel disease outbreak.
Depuis l’Afrique
Authors: Bidima Jean-Godefroy , Garapon Antoine
Published: July 2020

Ce dossier fait entendre les voix multiples de l’Afrique qui échappent, en ce début du xxi e siècle, à la ruse du monde noir comme aux ruses du pouvoir colonial. Depuis une perspective africaine, elles construisent une humanité commune autour d’un projet de respect de la vie.
L’expertise usagère
Authors: Heijboer Claire
Published: July 2020

La participation des usagers, devenus « usagents », permet à des programmes de recherche coopératifs de bénéficier de leur expertise usagère et de valoriser les pratiques institutionnelles d’accompagnement. Elle signale un nouvel âge des solidarités.
L’épreuve de la coopération
Authors: Fournier Jennifer , Gibey Lydie
Published: July 2020

Les recherches en coopération avec des personnes en situation de handicap exigent des ajustements importants des conditions matérielles et des manières de travailler, mais elles permettent une grande créativité.
De l’autre côté du miroir
Authors: Angotti Matthieu
Published: July 2020

Coopérer avec les personnes accueillies à la conception, à la mise en œuvre et l’évaluation de l’action sociale permet une meilleure inclusion sociale de ces personnes. Mais une organisation bureaucratique et une culture caritative s’y opposent.
Déconfinement des analogies
Authors: Grosser Pierre
Published: July 2020

Durant la crise de la Covid-19, il y a eu de nombreuses analogies historiques, dont il faut se méfier, mais qui peuvent être des outils de questionnement : elles concernent les deux guerre mondiales, la guerre froide et le 11-Septembre.
Preparedness of civil society in Botswana to advance disability inclusion in programmes addressing gender-based and other forms of violence against women and girls with disabilities
Authors: Hanass-Hancock Jill , Mthethwa Nomfundo , Molefhe Malebogo , Keakabetse Tshiamo
Published: July 2020

Background: In low-income and middle-income countries women and girls with disabilities are more likely to experience violence than those without disabilities. Non-governmental organisations (NGOs) and disabled people’s organisations (DPOs) can help to address this. However, in countries like Botswana we know little about the preparedness of NGOs and DPOs to increase inclusion in and access to programmes addressing violence.Objectives: To explore the capacity and preparedness of NGOs and DPOs to ensure that women and girls with disabilities can participate in and access programmes addressing violence.Methods: A qualitative study was undertaken using interviews with 17 NGOs and DPOs in Botswana to understand the organisations’ level of and ability to deliver programmes addressing violence against women and girls.Results: Both NGOs and DPOs lack elements of universal design and reasonable accommodation, and thus are inaccessible to some people with disabilities. Some programmes address violence against women but lack skills and resources to accommodate people with disabilities. In contrast, DPOs work with people with disabilities, but lack focus on violence against women with disabilities. Participants identified opportunities to fill these gaps, including adaptation of policies and structural changes, training, approaches to mainstream disability across programmes, development of disability-specific interventions and improved networking.Conclusions: Botswana’s NGOs and DPOs are well positioned to address violence against women and girls with disabilities, but need to increase their accessibility, staff knowledge and skills and disability inclusion. Training, resource allocation and participation of women with disabilities in NGOs and DPOs is needed to drive this change
Stakeholders’ views regarding macro-environment impacts on commercial flight operations in South Africa
Authors: Serfointein Estie , Govender Krishna K.
Published: July 2020

Background: Worldwide, the aviation industry facilitates the efficient movement of passengers and goods across borders to support economic access to various local, regional and international markets. As an indirect stimulus for other economies, the aviation industry is known for distinct economic competitiveness, low profit margins and vulnerability to macro-environment fluctuations. Although many studies have focused specifically on scheduled airline’s operations, this study of commercial flight operations in South Africa encompasses both airline operations and charter/on-demand operations.Objectives: The key research objective was to critically review stakeholders’ perceptions on the macro-environment’s influences on the flight operations subsector of South African aviation industry.Method: As research methodology to explore manifest and latent meaning in dialogue, qualitative content analysis was employed in this study. Data were collected through interviews with the stakeholders of South African aviation industry and analysed using qualitative content analysis.Results: This study revealed stakeholders’ views on the effects of political, economic, sociocultural, technological, legal and ecological (PESTLE) framework embedded in the macro-environment of commercial flight operations in South Africa.Conclusion: Although the macro-environment is uncontrollable by the industry, each of the PESTLE framework’s dimensions presents challenges as well as growth opportunities. Continuous monitoring and a comprehensive understanding of the probable impacts of the macro-environment are necessary to remain competitive.
Twin pregnancy in a bicornuate uterus in rural Kenya: A case report for accidental discovery and successful delivery
Authors: Elias Hussein E. , Amisi James A.
Published: July 2020

Introduction: Uterine anomalies are often identified during pregnancy, during infertility evaluation or pregnancy miscarriage and have been associated with an increased risk of adverse pregnancy outcomes. Although some studies have documented the rare occurrence of spontaneous twin pregnancy in each horn of a bicornuate uterus, this is the first time this is being documented in Kenya, to the best of our knowledge. This is a rare occurrence and reporting of this case adds to the documentation of such cases.Patient presentation: This is a case report for a 30-year-old female, para 2+0 at 34 weeks 4 days by dates, who presented with features of labour. Upon examination, she had normal vital signs and a fundal height of 38 weeks with multiple foetal parts both in cephalic presentation and two foetal heart rates within normal range. Her antenatal profile was non-contributory and had undergone two ultrasounds that confirmed twin gestation with no other notable findings.Management and outcome: The patient had a spontaneous vertex delivery of the first twin with a good outcome. There was a delay in the delivery of the second twin and a caesarean section was done with an indication of non-reassuring foetal status and low-lying placenta. The bicornuate uterus was accidentally identified during the surgery. The outcome was good, with an APGAR score of 6 in the first minute and 9 at 10 min.Conclusion: Although this is a rare occurrence, we would like to sensitise healthcare workers in rural low- to middle-income countries that this can occur, and they should attempt to increase antenatal diagnosis as it can influence the mode of delivery.
Prohibiting alcohol sales during the coronavirus disease 2019 pandemic has positive effects on health services in South Africa
Authors: Reuter Hermann , Jenkins Louis S. , De Jong Marischka , Reid Steve , Vonk Michael
Published: July 2020

As the coronavirus disease 2019 (Covid-19) pandemic evolves globally, we are realising its impact on communities from the disease itself and the measures being taken to limit infection spread. In South Africa (SA), 62 300 adults die annually from alcohol-attributable causes. Alcohol-related harm can be reduced by interventions, such as taxation, government monopolising retail sales, outlet density restriction, hours of sales and an advertising ban. To mitigate the impact of the Covid-19 pandemic, SA instituted a lockdown that also prohibited alcohol sales. This led to a sharp reduction in unnatural deaths in the country from 800–1000/week to around 400/week during the lockdown. We reviewed three 2-week periods at a large rural regional hospital: Before Covid-19 (February), during social distancing (March) and during lockdown with alcohol ban (April). A dramatic drop in patient numbers from 145 to 64 (55.8%) because of assault, from 207 to 83 (59.9%) because of accidents, from 463 to 188 (59.4%) because of other injuries and from 12 to 1 (91.6%) because of sexual assaults was observed during the first 2 weeks of lockdown. As healthcare professionals, we need to advocate for the ban to remain until the crisis is over to ensure that health services can concentrate on Covid-19 and other patients. We encourage other African states to follow suit and implement alcohol restrictions as a mechanism to free up health services. We see this as an encouragement to lobby for a new normal around alcohol sales after the pandemic. The restrictions should focus on all evidence-based modalities.
The core vocabulary of South African Afrikaans-speaking Grade R learners without disabilities
Authors: Hattingh Danél , Tönsing Kerstin M.
Published: July 2020

Background: Augmentative and alternative communication (AAC) can enable individuals with little or no functional speech to communicate functionally in a variety of communication contexts. AAC systems for individuals who are not (yet) fully literate often require that the vocabulary for the system be preselected. By including the most commonly- and most frequently-used words (core vocabulary) in an AAC system, access to novel utterance generation can arguably be facilitated. At present, no Afrikaans core vocabulary list based on children’s speech samples exists.Objectives: This study aimed to identify the most frequently- and commonly-used words of South African Afrikaans-speaking Grade R learners without disabilities.Method: Spontaneous speech samples were collected from 12 Afrikaans-speaking Grade R learners during regular preschool activities. Samples were transcribed and analysed to determine the number of different words used, the frequency with which each word was used, as well as the commonality of word use across the 12 participants.Results: A total of 239 words met the criteria for inclusion in the core vocabulary (words used with a frequency of more than 0.05% in the sample, and used by at least half of the participants). These words accounted for 79.4% of words used in the entire speech sample.Conclusion: The established core vocabulary consists of a relatively small set of words that was found to represent a large proportion of speech. AAC team members may consider including these words on Afrikaans AAC systems that are intended to give access to a measure of novel utterance generation.
Constructivism-led assistive technology: An experiment at a Namibian special primary school
Authors: Abiatal Loide K.S. , Howard Grant R.
Published: July 2020

Background: The study focused on children with hearing disabilities, which was significant as almost 9 million children in sub-Saharan Africa, including Namibia, had hearing disabilities. The problem was the lack of prior research on the effects of assistive technology (AT) in primary education for the Deaf in Namibia, for guiding Namibian special primary schools and educators.Aim: The aim was to investigate the effects of Constructivism-led AT on the teaching and learning of learners who were deaf, in a mathematics class at a rural special primary school.Setting: The study involved Grade three children who were deaf. Grade 3 is where children learn to build and understand foundational and basic mathematical concepts, such as counting, which they require for subsequent mathematics learning and practice.Methods: The study was a mixed-methods study comprising a quantitative experiment and qualitative interviews.Results: The findings suggested that the Constructivism-led AT may have had a positive effect on the children’s multiplication and division achievement, but not on their addition and subtraction achievement. The teachers were positive about the Constructivism-led AT and indicated that it supported collaborating, cooperating, exploring, self-assessing, learning from errors, seeking knowledge independently, self-regulating, self-reflecting, metacognitive thinking and being self-aware.Conclusion: For school management and teachers of children who are deaf, the study offered an intervention for potentially improving teaching and their learners’ mathematics achievement. In addition, the study provided valuable evidence for policymakers about integrating technology for effective learning environments.
FAKTOR-FAKTOR INTERNAL YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT
Authors: Vianto, Sugi Suhartono Jessica
Published: July 2020

This study aims to analyze the internal factors that affect the premature sign-off. These internal factors are the locus of control, self-esteem in relation to ambition, turnover intentions and the auditor's experience of premature sign-off of audit procedure.This research was conducted by distributing questionnaires to 23 Non-Big-Four Public Accountant Firm in Jakarta and getting 108 auditors as respondents. The results of this study indicate that the locus of control has a significant value of 0.000. The significant value of the self-esteem in relation to ambition of0.099. While the significant result of turnover intention is 0.110. And the auditor's experience is 0.001. It was concluded that the proven locus of control had a positive effect on premature sign-off of the audit procedure, while there was insufficient evidence that self-esteem associated with ambition and stopping desire had a positive effect on the premature sign-off of audit procedures. Nor is it sufficient evidence that the auditor's experience negatively affects premature sign-off of audit procedures.Keywords : Premature sign off, Locus of control, Self esteem, Turnover intentions
PENGARUH ARUS KAS OPERASI, LIKUIDITAS, LEVERAGE, DIVERSIFIKASI, DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS (Studi empiris pada perusahaan sektor aneka industri yang terdaftar di BEI 2014-2016)
Authors: Febriyan, Ari Hadi Prasetyo Febriyan
Published: July 2020

Recent era technology development escalate competition among companies. Most companies that unable overcome competion will not maximaze their profit, even tend to experience operating loss and the other side put the firm into financial distress. This research aims examine whether cash flow from operation, liquidity, leverage, diversification, and size are predictors that can be use to analyze companies financial distress. The sample of this research are 22 company related to various industry sector listed on IDX for year 2014-2016, the sample obtained is 66 companies. Stattistical technic analysis used are descriptive analysis, pooling test, logistic regression test , Hosmer and Lemeshow’s Goodness, Wald Test, -2 Log Likelihood test, and Nagelkerke’s R Square test. The data collected from secondary data, downloaded from www.idx.co.id. The research results shows that there is not enough evidence that cash flow from operation, liquidity, diversification, and size give significant effect to financial distress of company. While leverage have enough evidence gives significant effect with positive direction to the possibilty of financial distress of a company. Keywords : Cash Flow From Operation, Liquidity, Leverage, Diversification, Size, and Financial Distress
PENGARUH TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PENGETAHUAN PEPAJAKAN SEBAGAI PEMODERASI
Authors: Axel, Mulyani Axel
Published: July 2020

Tax is the largest source of state revenue for the Indoensian budget. Efforts by the government to obtain state revenues through taxes are still not effective. Therefore, the government held a socialization on taxes and set tax amnesty policy. This study aims to determine the effect of tax amnesty on individual entrepreneurs taxpayer compliance with knowledge of taxation as a moderating variable. The population of this study is an individual entreprenuers taxpayer who conducts business activities in ITC Cempaka Mas. Data and information obtained from the questionnaires filled out by respondents, 100 individual entrepreneurs taxpayers. This research was conducted by distributing questionnaires with judgmental sampling technique. This research use likert scale; SPSS 22; Test Validity and Reliability; Classic assumption test; Hypothesis testing. The result of data analysis shows that tax amnesty have positive and significant effect to individual entrepreneurs taxpayer compliance. Taxation knowledge has a positive and significant effect on taxpayer compliance of private entrepreneur. Another result that can be concluded is the knowledge of taxation has no effect in moderating the relationship between tax amnesty and individual entrepreneurs taxpayer complianceKeywords : Tax Amnesty, Taxation Knowledge, and Individual Entrepreneurs Taxpayer Compliance
PENGARUH PROFITABILITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY DENGAN REPUTASI KAP SEBAGAI PEMODERASI
Authors: Elvienne Ruth , Apriwenni Prima
Published: July 2020

Financial statements are an instrument for companies in providing various information and company performance to those who have interests. Financial reports must be reported on time. The length of time the audit is completed by the auditor can cause audit delay. Therefore, the purpose of this study is to determine the effect of profitability, solvency, firm size on audit delay with the reputation of KAP as a moderating variable. The theory in this study uses agency theory and signal theory. The object of this research is 10 mining companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used is the Non-Probability Sampling technique, using a purposive sampling method. The results of this study indicate that solvency has a positive and significant effect on audit delay and the reputation of KAP can strengthen the relationship of profitability to audit delay.Keywords: Audit Delay, Profitability, Solvability, Company Size, Reputation of Public Accountant Firm.
Rhetorical interpreting from singular to plural & from plural to singular in Quran kareem
Authors: Khan Saltanat , Dr. Dost Muhammad
Published: July 2020

The most eloquent book of Allah is the Holy Quran is. The Quranic Scholars have served its eloquent points, since its very beginning, because of their insist interpretation of and love with the Quranic language Arabic. So Quran is in the focus and epicenter of many rhetorical discourses discussed by the rhetoricians, and "iltifat" is one of these. The word "iltifat" means interpreting from one perspective or style or focus of meaning to another perspective or style or focus of meaning i.e. from first person to second or third person, or vice versa, similarly, from plural to singular, or vice versa, and from past to future, or vice versa, and from feminine to masculine or vice versa etc.

By an adequate understanding of Topic:"iltifat inter singular and plural, and its eloquent points in the Holy Quran ", we can easily infer that the Holy Quran is very eloquent and the most rhetorical book in all over the Arabic books. In this research paper the researcher has given eleven examples for  this kind of “iltifat” from the Holy Quran, and proved that Quran is the very eloquent statements, through this rhetorical discourse "iltifat from singular to plural or vice versa ".
Research Analysis of Dr. Vid Parkash’s Opinion about Narashnis and the Last Prophet PBUH
Authors: Ullah Naseem , Alazhari Dr. Zia Ullah
Published: July 2020

Dr. Vid Prakash book is a clear arguments for the fact that Islam is a true believer and the Prophet Peace Be Upon Him, and it is equally useful for every two parties .The good news of the Prophet peace be upon him is also present in the first heavenly books, and the former Prophets also gave good news to their own Ommah. A part from this, the good news of the Prophet PBUH is also present in the holy book of Hindu. We do not have any status”. Narashans and the last messenger of Allah Peace Be Upon Him” in which he has accepted the last messenger of Muhammad peace be upon him with many arguments from the holy books of Hindu. The original book of the learned author is in Hindi. And Wasi Iqbal has written a translation in Urdu .The learned writer Dr. Vid Prakash has clearly stated his opinion about the  Narshanas, he writes that in Hindi it is used for the messenger of Allah peace be upon him , The learned writer writes that Narshanas means that the man is praised and Muhammad peace be upon him is praised
Jews Claim on Masjid Aqsa; Historical and Sharῑ’ah Perspective
Authors: Saeed Dr. Riaz Ahmad , Tarmizi Dr. Syed Muhammad Shahid
Published: July 2020

Palestine’s issue has been one of the most vibrant issues of the Muslim Ummah thou out the Islamic history.  It has contracted more attraction and reflection in contemporary era due to its sensitivity and global politics.  Masjid Aqsa is considered as a scared and blessed place for Muslims due to prophets’ birth and death places, and also station of Isrā and M’erāj (A sacred journey of the Holy Prophet ﷺ) from Makah to Aqsa and Aqsa to heaven with Allah’s meeting of the last Prophet (ﷺ). Moreover, this place is equally significant for Muslims and Jews communities both for their religious claims and commitments. Jews made claim on Masjid Aqsa due to its historical and religious importance. Most interesting thing is that, where Masjid Aqsa is a blessed and sacred place as well as, it is a basic reason of conflict and dispute between Muslims and Jews since establishment of the State of Israel. Jews claim, here was temple of Suleiman (A.S) under the foundations of Masjid Aqsa and Muslims claim, it is blessed and sacred masjid which was first Qiblah of Muslims and Haram also. Historically and religiously it is right of Muslims and Jews are hurting the religious sentiments of the Muslim which is wrong and violations of the Muslims religious and human rights. This study is an effort to analyze the historical and religious arguments of Muslims and Jews about ownership of the Masjid Aqsa and presents a solution regarding Palestine issue in contemporary era. The analytical, historical and comparative approaches have been adopted in this research with qualitative approach.
An Analytical Study From Islamic Perspective of the Economic and Social Conditions of Widows in Khyber Pakhtunkhwa
Authors: Rafiq Shumaila , Akhter Dr. Naseem
Published: July 2020

The relatonshp of the spouse s a beautful relaton of ths unverse. The people nvolved n ths relatonshp are lke the two wheels of the vehcle. f even one of them falls short, the vehcle of lfe stops. Death s an nalenable fact, every soul has to taste t. When a woman becomes a wdow, t s very dffcult for her to lve n socety, such a woman s often faced as dsgustng and awful behavour of people. On the one hand, husband whch has the status of a shadow for a wfe, n the form of death ths shadow s taken away from her head and then she feels herself alone n ths world. And on the other, she faces dffcult stages, whch becomes extremely dffcult for a lonely and helpless woman, for example, takes care and expendture of chldren and other needs of lfe etc. There are some smlar stuatons n Khyber Pakhtunkhwa that when the economc and socal condtons of wdows n dfferent dstrcts were revewed, t was found that women are sufferng from problems and are lvng poorly. t s a tragc step that there s no one to help the wdow and helpless women. n fact, we have forgotten the slamc teachngs. Due to whch wth the passng moments, we are headed for destructon. The need s to generalze the slamc teachngs and to practce them too. The am of ths research work s to analyze the economc and socal condtons of wdows n Khyber Pakhtunkhwa n the lght of slamc teachngs.
Research Review of the Tolerance of Muslims with Non-Muslims in Spain and its Impacts
Authors: Rooh Ullah  , Ahmad Dr. Mushtaq
Published: July 2020

Islamic ideology is the basis and source of Islamic state, which sets out the rights of Muslims as well as the Dhimmis. Islam teaches the tolerance and fairness to non-Muslims citizens. Islam gives the non-Muslims religious freedom. Quran says, “There is no compulsion in Faith”. Prophet Muhammad (P.B.U.H) says, “If anyone wrongs a Mu'ahid, detracts from his rights, burdens him with more work than he is able to do, or takes something from him without his consent, I will plead for him on the Day of Resurrection”. Arab Muslims conquered Spain in 711 A.C. The Muslims defeated Christians there, while the Jews also existed there. When the Muslims (Moors) conquered this country, they behaved and treated the people here with fairness and tolerance. The tolerance of Muslims has had a profound impact on non-Muslims and the environment here. Many of non-Muslims converted to Islam with their own consent. Muslims gave them full enfranchise to worship according to their own religion; the priest did not need to hide their religious status. Muslim Spain had complete freedom of education which led to students coming from other countries for pursuit education. Non-Muslims adopted culture, living style and ways to dress of Muslims. They learned Arabic and began to read poetry in Arabic. Arabic literature translated into Hebrew and Latin by non-Muslims. In Muslim Spain there was freedom of expression. The Jewish scholar Ibn Naghrila spoke on the beliefs of Muslims under the Muslim rule in Spain.Hasdai ibn Shaprot (d.970) established a madrasa for Jews in Cordova to teach the Holy Scripture and Talmud. Katie Magnus (d.1924) says, “Like a dream in the night – Life in Spain”. Due to the tolerance of Muslims, Europeans became aware of civilization and from that time renaissance began. Muslims behaved non-Muslims with tolerance, contrary to non-Muslims, while they overcome on Muslims, wherever their attitude with Muslims is always regrettable. With the fall of the Muslim’s empire, Spain fell into the darkness of ignorance. Stanley lane-Poole (d.1931) says, “The Moors were banished, for a while the Christian Spain shone, like the Moon, with a borrowed light, then came the eclipse, and in that darkness Spain grovelled ever since”.
Sources of completion of Proof (tmām al-ḥujjah) and Role of Promise of “Am I not (your Lord)” (Aid-e-Alast)
Authors: Ali Farhad , Nawaz Dr. Rab
Published: July 2020

Allah gives human being the ability to find out their Creator and Sustainer and show them the evidence to identify the facts and truth as Allah Says: We will show them Our Signs in the universe and in their own selves until it becomes clear to them that this Quran is the Truth). This article is humble effort to identify the sources and causes of Hidayah, which leads a person to believe in Allah. Is Ahd-e-Alst (Allah covenant with the souls of humans before creation that I am your creator and Sustainer) should be consider a source of Itmam-e-Hujjat (Completion of Proof)? This paper will present and discuss the views and arguments of different scholars and exegetes and the role of this covenant in the reward and punishment of a human being and is this mere "pledge" enough to make a man Muslim or Pagan? We will explain the  issues  relates to this covenant also.
Analytical Review of Noel James Coulson Book’s A History of Islamic Law
Authors: Ilyas Dr. Muhammad , Ameen Dr. Zainab
Published: July 2020

The Western Orientalism movement had resulted in the creation of a large academic asset of Islamic literature. The Orientalists had struggled in two ways; by introducing and editing old Islamic manuscripts, and by commenting on the various aspects of the Prophet’s (PBUH) life and his traditions. Moreover, some Orientalists had worked on the Islamic jurisprudence, too. As   Coulson, have been discussed analytical studies of Islamic jurisprudence,  in this regard his book, “ The History of Islamic Law”, is a sorely needed book; it will substantiate a highly impactful, direly beneficial and effective book; and above all, it is a remarkably well-constructed book.

Mr. Coulson’s compact volume is a clear, comprehensive, and authoritative treatment of the genesis and history of Islamic law in theory and practice, and of the central problem of legal reform now confronting Muslim society. Islamic law, the Sharia of medieval Islam, is for Muslims and the comprehensive catalogue of God’s commands and recommendations laid down for the guidance of man… In recent times, with the wholesome adoption by Muslim countries of western legal ideas and institutions, the Sharia has seemingly been all but forsaken and abandoned… Unless the idea of a law system based on religion is to be abandoned entirely… [Coulson] points out, the task for modern Muslims, like that of their medieval predecessors, is once more to ascertain and impose the central ethical criterion norms of Islam upon the functioning’s of their society. N. J. Coulson was a chair of oriental laws at the School of Oriental and African Studies, University of London. In this article the analytical and critical review is discussed.
Research and critical study of famous chains of ibn Abbas in Hadith relating to the interpretation of the Quran
Authors: Ahmad Aziz , Dr. Zia Ur Rehman
Published: July 2020

Ibn Abbas has many Hadiths in Tafseer. Most of these not sahih and authentic۔There is a book of tafseer attributed to him from these hadith which is known as “Tanvir Ul miqbas  min tafseer e Inb Abbas”.It is Called “Tafsir Ibn Abbas”.in addition to this Tabri and Al talabi have also mentioned many hadiths from Ibn Abbas. But it is not certain that all the hadiths belong to Ibn Abbas as Imam Shafi said: “There is nothing more than a hundred authentic hadiths from Ibn Abbas in the Tafseer.” For this reason we need to recognize their becoming sahih, their weakness and their fabrication for separating some of the sahaih hadiths from these numerous hadiths. In this  research article the chains of those hadiths are investigated  and explained  their credibility.
Religious review of Human Organs marketing, And donating status
Authors: Haris Ullah  , Hussain Dr. Hafiz Zafar
Published: July 2020

This paper reviews some standpoints, deep research material and learning keys about organs transplantation, their donation and their economic status in light of Islamic teachings according to Quran, Sunnah, and fiqh(Mazahib e Arba). As we know that Organs transplantation in not a 20th century novelty. Indeed, it was known in one form or another even in prehistoric times. Ancient Hindu surgeons described methods for repai­ring defects of the nose and ears using auto grafts from the neighboring skin, a technique that remains to the present day. Susruta Sanhita, an old Indian medical document written in 700 BC, described the procedure later emulated by the Italian Tagliacozzi in the 16th century, and by British surgeons working in India in the 17th and 18th centuries, Now we also have to learn that if organs transplantation is a method that save humans life then on another hand it may open a wide gateway towards the human kidnapping and their killing crimes,  just for earning some money which strongly effect human morals and its society, so that’s why Islam doesn’t support organ transplantation and their donation in  each and every case except in some rare conditions which are mentioned in this article.
Balakot resurgence of conflict and religious, scholarly analysis
Authors: Sultana Dr. Iram , Kalsoom BiBi  , Dost Muhammad
Published: July 2020

Allah initiates the establishment of attainment and achievement, so beginning of one and the same code decreed for mankind is Allah in his rulings, or else its always failure. Simultaneously, it is decreed that they also code everything, even commands and forbidden things and relays it to humans through prophecy, Allah does not speak to everyone directly. So the beginning of prophecy series was done by Hazrat Adam (A.S) and end of the destiny was done by Hazrat Muhammad ﷺ. During Sixty three years of his life in peace He took the process to highest reaching stars, and testimony of the companions of the Prophet's legacy at Hija-tul-wada is a proof. Responsibility for the mission was inherited by scholars who comprehensively handled it in every time and place.  Syed Ahmed Shaheed was a renowned member of the same party. His  great achievement is that the religion of Muhammad and his followers renewed Sunni embraces it while the first stages, has led to emigration and jihad, that's your secret of success in the eyes of Muslims lies in the same. To achieve this goal, He selected great northwest, NWFP as center of militant activity. Thanks to Allah Almighty whose support and help led to successive victories and made practical implementation of the system possible. Revivalist movement that was near to illuminates the whole country, but people personal interests, greed and love for wealth and splendor began to pursue than the movement turned towards the Valley of Hazara and the final battle was fought here in Balakot too and he received martyrdom. Death of the martyr is the life of nation. Manifestation of the countless Islamic revivalist movement in the sub region which exist today did not deny anyone.