bluuebunny/crossref_metadata_2025 huggingface dataset:
Evaluation of Community Pharmacists’ Professional Practice and Management of Patient's Respiratory Conditions
Authors: Al-Qudah Raja’a A. , Abu Farha Rana , Al Ali Maram M. , Jaradaneh Nour S. , Mohamed Ibrahim Mohamed Izham
Published: February 2023

Objectives:

We assessed the extent of community pharmacists managing respiratory conditions and their ability to make differential diagnoses between the common cold and allergic rhinitis.

Methods:

A simulated patient technique was used to achieve the study objectives. Thirty community pharmacies were randomized to be visited by a patient with allergic rhinitis symptoms, followed by a patient with common cold symptoms, and vice versa. One simulated patient visited the 15 pharmacies assigned to allergic rhinitis. Then, after 3–4 days, the pharmacies were revisited by a second simulated patient using the same symptoms; likewise, a simulated patient visited the other 15 pharmacies with common cold symptoms. Then, these pharmacies were revisited by the other simulated patient with the common cold symptoms. Descriptive statistics and correlation analyses were carried out using SPSS at alpha 0.05.

Results:

Fifteen pharmacies were used for the common cold scenario and 15 for the allergic rhinitis scenario (a total of 30 visits per scenario). Pharmacists showed overall poor skills in asking questions for differential diagnosis between the two conditions. No significant difference was found in the overall differential diagnosis score between the two groups (P = 0.744). The overall adherence to the labeling standard score was low, with an average of 2.38 (standard deviation [SD] = 2.50) out of 11, with no significant difference between the two scenarios (P = 0.332). The overall adherence score to the counseling standard was low, with an average of 2.93 (SD = 3.74) out of 15, with no significant difference between the two scenarios (P = 0.586).

Conclusion:

The simulated patient technique approach revealed a lack of ability of pharmacists in Amman, Jordan, to make differential diagnoses between the common cold and allergic rhinitis. In addition, pharmacists lacked the ability to carry out their role with respect to the management of the common cold and allergic rhinitis, including treatment recommendations, adherence to medicine labeling standards, and adherence to the counseling standard.
Community Pharmacists’ Awareness toward Their Roles in Healthcare and Interaction with General Practitioners
Authors: Alabid Alamin Hassan Mohamed Alamin , Ibrahim Mohamed Izham Mohamed , Hassali Mohamed Azmi , Palaian Subish
Published: February 2023

Introduction:

There is a paucity of data on the extended role of community pharmacists (CP) in Malaysia. This study is aimed to evaluate CPs awareness toward their roles in healthcare and interaction with general practitioners (GPs).

Materials and Methods:

A cross-sectional design using a validated questionnaire was conducted nationwide among randomly selected Malaysian CPs. The questionnaire consisted of consisted of 32 questions with three sections. The Cronbach's alpha measure for the scale on awareness was 0.494 and 0.724 for the interaction between CPs and GPs. Descriptive statistics were reported. The Chi-square test, Mann–Whitney test, Kruskal–Wallis test, and post hoc analyses were applied at the alpha level of 0.05.

Results:

Of the 127 CPs who filled out the responses, 57.5% (n = 73) mentioned that they rarely or never interacted with GPs. Many CPs (n = 106, 83.5%) were aware of their role in providing patient education, and 109 (85.8%) indicated that they could suggest nonprescription medicines to patients, whereas 88 respondents (69.3%) were aware that they could suggest alternative medicines. A total of 117 respondents (92.1%) indicated their willingness to perform selected screening tests and identify and prevent prescription errors. A considerable number of CPs (n = 76, 59.8%) were aware of their ability to design and regulate prescribed regimens, and 89 (70.1%) showed their willingness to monitor these regimens. The total average score of the CPs’ awareness toward their roles in providing healthcare for the 16 activities/items and the value of the interaction mean score was 12.00 (±2.92), with a median score of 12.00 (interquartile range: 9.5–14.5).

Conclusions:

Malaysian CPs are fully aware of their role in providing healthcare and pharmaceutical care. Though the majority of them were willing to provide extended services, they are often unable to perform these roles due to the lack of interprofessional collaboration, lack of time, and absence of remuneration for their extended services. Training programs, practice guidelines, and professional service fee may encourage CPs to perform more extended services.
Antimicrobial Potential of Naturally Occurring Bioactive Secondary Metabolites
Authors: Allemailem Khaled S.
Published: February 2023

The use of traditional medicines of natural origin has been prevalent since ancient times globally as the plants produce a great diversity in their secondary metabolites. The naturally occurring bioactive constituents in food and other plant materials have shown widespread attention for their use as alternative medicine to prevent and cure microbial growth with the least toxic manifestations. The inclusion of these contents revealed their crucial role to improve the therapeutic efficacy of the classical drugs against various pathogenic microorganisms. Furthermore, several metabolites have also been explored in combination with antimicrobial agents to overcome the problems associated with drug resistance. This current review discusses the antimicrobial activities of secondary metabolites as well as their role in drug sensitivity against multiple-drug resistant pathogenic microbes.
Homogeneous functions with nowhere-vanishing Hessian determinant
Authors: Mooney Connor
Published: February 2023

We prove that functions that are homogeneous of degree

\alpha \in (0, 1)

on

\mathbb{R}^n

and have nowhere-vanishing Hessian determinant cannot change sign.
HPD-invariance of the Tate conjecture(s)
Authors: Tabuada Gonçalo
Published: February 2023

We prove that the Tate conjecture (and its variants) is invariant under
homological projective duality
. As an application, we obtain a proof, resp. an alternative proof, of the Tate conjecture (and of its variants) in the new case of linear sections of determinantal varieties, resp. in the old cases of Pfaffian cubic fourfolds and complete intersections of quadrics. In addition, we generalize the Tate conjecture (and its variants) from schemes to stacks and prove this generalized conjecture(s) for low-dimensional root stacks and low-dimensional (twisted) orbifolds.
Perturbations of principal submodules in the Drury–Arveson space
Authors: Jabbari Mohammad , Tang Xiang
Published: February 2023

We study the geometry in the perturbations of principal submodules in the Drury–Arveson space. We show that the perturbations give rise to smooth vector bundles of Hilbert spaces which are equipped with natural Hermitian connections. We compute the associated parallel transport operators and explore properties of the monodromy.
Failure of the local chain rule for the fractional variation
Authors: Comi Giovanni E. , Stefani Giorgio
Published: February 2023

We prove that the local version of the chain rule cannot hold for the fractional variation defined in in our previous article (2019). In the case

n = 1

, we prove a stronger result, exhibiting a function

f \in BV^{\alpha}(\mathbb{R})

such that

\vert f \vert \notin BV^{\alpha}(\mathbb{R})

. The failure of the local chain rule is a consequence of some surprising rigidity properties for non-negative functions with bounded fractional variation which, in turn, are derived from a fractional Hardy inequality localized to half-spaces. Our approach exploits the distributional techniques developed in our previous works (2019–2022). As a byproduct, we refine the fractional Hardy inequality obtained in works of Shieh and Spector (2018) and Spector (2020) and we prove a fractional version of the closely related Meyers–Ziemer trace inequality.
Pet krščanskih zasebnih pisem iz Egipta
Authors: Valijev Sergej
Published: February 2023

V članku obravnavam pet zasebnih pisem, ki so bila najdena v Egiptu in so nastala med 3. in 4. st. po Kr.: P. Bour. 25, PSI X.1161, P. Oxy 12.1492, PSI III.208 in PSI IX.1041. Ta pisma lahko z veliko mero gotovosti pripišemo krščanskim avtorjem. V prid tej identifikaciji govorijo zlasti uvodne in sklepne formulacije ter raba nomina sacra. Iz pisem Sotasa, ki je bil verjetno oksirinški škof v drugi polovici 3. st., lahko razberemo tudi nekaj potez cerkvene organizacije v tem obdobju. Poleg tega pozornost posvečam tudi tistim pravopisnim in slovničnim značilnostim jezika obravnavanih dokumentov, ki odstopajo od jezikovnih norm klasičnega obdobja in nam do določene mere nudijo vpogled v to obdobje zgodovine grškega jezika.
ADVANCEMENT OF ROBOTICS IN HEALTHCARE
Authors: Chawla Suhani
Published: February 2023

If robots are not common everyday objects, it is maybe because we have looked robotic applications without considering sufficient attention what could be the experience of interacting with a robot. This article introduces the idea of a value profile, a notion intended to capture the general evolution of our experience with different kinds of objects. In the past two decades, robotics has evolved immensely with increased prospects in biological, healthcare, medicine and surgery industry. Robots are being used in almost everything and almost everywhere. However, they are not to replace qualified human workforce, instead, assist them in routine work and precision tasks to achieve high throughput. Advancements in micro- and nano-robotic devices is very much dependent on innovations in micro-electro-mechanical systems (MEMS) and nanoelectromechanical systems (NEMS) with collaborations among diverse domains of research viz., life science, medicine/surgery and engineering. This paper highlights the advancement of Robotics in Neuroscience, Medical Science and IOT in the context of Robotics
RETHINKING THE CURRENT HOUSING CRISIS: AN IN-DEPTH ANALYSIS OF THE CAUSES AND SOLUTIONS
Authors: Saraff Krish
Published: February 2023

The housing market in the United States is a substantial source of wealth for households and creates many jobs. However, since the onset of the COVID-19 pandemic, the housing market has seen a steep price increase. This paper finds that the increase in prices is due to high demand driven by low-interest rates, a desire for better homes, low supply of housing units because of construction limitations, and a rapid shift from city to suburban living in response to pandemic lockdowns and shelter-in-place orders. This research paper details the aforementioned causes of the current housing crisis in the United States along with proposed solutions and policy recommendations like increased interest rates, significant construction incentives for builders, and limitations on second home purchases. The information was collected via primary sources such as expert interviews with accredited individuals in the real estate sector and secondary sources like scholarly articles and former literature surrounding the same topic. The findings concerning the causes of the current housing market were analyzed through an interdisciplinary approach that considers the cause’s effect on demand and supply as well as its effect on consumers and producers.
THE IMPACT OF COMPUTER SCIENCE ON EDUCATION
Authors: Agarwal Shresth
Published: February 2023

Computer science and its different applications have drastically revolutionized the whole world. Computer technology is an essential part in every walk of life. Education system is one of the most developed sectors witnessing the utilization of technology as a magical wand. Teaching and learning methods with the emergence of computers has converted dreams into reality. The Internet, virtual reality, and artificial intelligence are the new ways of learning. This paper focuses on the emergence of the traditional education system and the impact of computer science in both positive and negative ways.
Optimising Radiation Therapy Techniques for Tumours of the Central Nervous System
Authors: Back Michael F , Baggarley Shaun , Park Eileen , Wei Ren
Published: February 2023

Introduction: This study aims to assess the early tumour outcome and morbidity associated with radiation therapy (RT) in tumours of the central nervous system (CNS).

Materials and Methods: Patients receiving RT with radical intent were entered on a prospective database. Tumour types were categorised into glioma, base of skull, pituitary, germ cell or primitive neuroectodermal tumour (PNET) and other malignant CNS tumours. Study endpoints were overall survival and progression free survival. Acute and late toxicity endpoints included Common Terminology Criteria version 3.0 (CTC) grade 3 or 4 events, need for admission during RT and change in performance status at 12 months.

Results: One hundred and fifty-two patients with CNS tumours were managed with radical intent over the 4-year period. The median age was 49 years and 68.4% were Eastern Co-operative Group (ECOG) 0-1 performance status. The major pathology groups were glioma (59.9%) and base of skull tumours (17.1%). Gross total resection was performed in 28.3% only and RT was delayed after diagnosis until time of progression in 19.7%. For the 91 patients with glioma, the median survival and 2-year survival rate was 19.1 months and 44.1%, respectively. The 2-year survival rates for the subgroups of WHO Grade I or II, III and IV were 100%, 52% and 35%, respectively. For the non-glioma tumour groups, the relapse varied with pathology. Toxicity was minimal with only 3 acute and 3 late CTC grade 3 or 4 events occurring. Overall, 47 or 31% of patients required some inpatient hospitalisation during RT, although this was determined to have some causative relationship to RT in only 12 or 8% of patients. In the 12 months post-RT, performance status was stable or improved in 76.2% of patients, and most deterioration was associated with tumour relapse.

Conclusions: RT for CNS tumours using modern techniques was well-tolerated with good tumour outcome and minimal morbidity.

Key words: Brain, Glioma, Radiotherapy, Toxicity
The Role of Surgery in High-grade Glioma – Is Surgical Resection Justified? A Review of the Current Knowledge
Authors: Pang Boon-Chuan , Wan Wei-Hwang , Lee Cheng-Kiang , Khu Kathleen Joy , Ng Wai-Hoe
Published: February 2023

Introduction: The aims of this article were to review the role of surgical resection in the management of high-grade gliomas and to determine whether there is any survival benefit from surgical resection.

Methods: A literature review of the influence of surgical resection on outcome was carried out. Relevant original and review papers were obtained through a PubMed search using the following keywords: glioma, resection, prognosis and outcome.

Results: Presently, there is a lack of evidence to support a survival benefit with aggressive glioma resection, but this should not detract patients from undergoing surgery as there are many other clinical benefits of glioma excision. In addition, limiting surgical morbidity through the use of adjuvant techniques such as intraoperative magnetic resonance imaging (MRI), functional MRI and awake craniotomy is becoming increasingly important.

Conclusions: Ideally, a randomised controlled trial would be the best way to resolve the issue of whether (and to what extent) surgical resection leads to improvements in patient outcome and survival, but this would not be ethical. The second best option would be well-controlled retrospective studies with a multivariate analysis of all potential confounding factors.

Key words: Astrocytoma, Brain tumour, Glioma, Outcome, Resection, Surgery, Survival
Chemotherapy in Adults with Gliomas
Authors: Tang Carol , Chua Constance LM , Ang Beng-Ti
Published: February 2023

Not all cancer cells are born equal. While the great majority of the cells that make up tumours are destined to differentiate, albeit aberrantly, and eventually stop dividing, a handful of cancer cells appear to possess limitless replicative potential. This review presents compelling evidence to suggest that the bulk of malignant cells of most cancers are generated by a rare fraction of stem cell-like cancer cells. These cells, dubbed cancer stem cells, are phenotypically similar to the normal stem cells of the corresponding tissue of origin, but they exhibit dysfunctional patterns of self-renewal and differentiation. Cancer stem cells that are capable of recapitulating brain tumours as xenografts in mice are characterised by defined stem cell markers. These brain tumour stem cells demonstrate enhanced chemoresistance and radioresistance mechanisms compared to non-stem cells in the heterogeneous tumour, which suggest that they may be the likely candidates for tumour progression and recurrence. Indeed, recent work has shown that such aberrant signalling pathways may be targeted in novel anti-cancer therapeutic strategies. The stem cell concept of tumour progression prompts immediate attention to a new paradigm in cancer research with a focus on this minority subset of cells, and the design of novel therapeutic strategies to target these cells that are insignificant within the population of tumour cells, but that are in fact the relevant cells to be destroyed.

Key words: Cancer stem cell, CD133, Side population, Serial transplantation
Analysis of the relationship between oipA, babA2, babB genotypes and helicobacter pylori-related gastric precancerous lesions
Authors: Yang Keke , Shi Lei , Chen Jinghua
Published: February 2023

Objective: To investigate the distribution of helicobacter pylori-related genotypes of oipA, babA2, and babB in patients with gastrointestinal diseases.
Method: The retrospective study was conducted at the Jiamusi College, Heilongjiang University of Traditional Chinese Medicine, Harbin, China, and comprised data from February 2017 to May 2020 of patients of either gender 20-80 years who underwent gastroscopy. An instrument based on polymerase chain reaction was used to amplify oipA, babA2 and babB genes, and their distribution in terms of gender, age and pathological types was analysed.
Results: Among the 116 patients, 52(44.8%) had oipA genotype, 48(41.2%) babA2, and 72 (62.1%) babB, respectively, and the size of amplified products of 486bp, 219bp and 362bp, respectively. The infection rate of oipA and babB genotypes was highest [26(50.0%) and 31(43.1%)]in those aged 61-80 years, and lowest [9(17.3%) and 15(20.8%)]in those aged 20-40 years. The infection rate of babA2 genotype was highest [23(47.9%)] in those aged 41-60 years, and lowest [12(25.0%)] in those aged 61-80 years. Male patients were under a higher [28(53.9%) and 26(54.2%)] rate of infection with oipA and babA2, and female patients has a higher [40(55.6%)] rate of infection with babB. Among Hp-infected patients with digestive diseases, babB genotype was mainly found in patients with chronic superficial gastritis[17(58.6%)], duodenal ulcer[17(85.0%)], chronic atrophic gastritis[19(59.4%)] and gastric ulcer[16(72.7%)], while oipA genotype was mainly found in patients with gastric cancer[8(61.5%)].
Conclusion: Chronic superficial gastritis, duodenal ulcer, chronic atrophic gastritis, and gastric ulcer may have a close bearing on babB genotype infection, while oipA genotype infection may be associated with gastric cancer.
Key Words: Helicobacter pylori, oipA, babA2, babB, Chronic superficial gastritis, Chronic atrophic gastritis, Duodenal ulcer, Gastric ulcer, Gastric cancer.
The fate of health professions education as a profession: a road less travelled
Authors: Syeda Sanaa Fatima  , Rahila Yasmeen
Published: February 2023

Objective: To explore the views of academics about the identity of Health Professions Education as a discipline, its fate and sustainability as a profession.
Method: The qualitative exploratory study was conducted from February to July 2021 after approval from the ethics review committee of Islamic International Medical College, Riphah International University, Rawalpindi, Pakistan, and comprised both fulltime and part-time health professions educationists of either gender teaching in different institutions of seven cities of Pakistan; Taxila, Kamrah, Rawalpindi, Peshawar, Lahore, Multan and Karachi. Using Professional Identity theory, data was collected through semi-structured one-on-one interviews which were conducted online. The interviews were transcribed verbatim, coded and thematically analysed.
Result: Of the 14 participants, 7(50%) had qualifications and experience of other specialities as well, while 7(50%) were pure health professions educationists. Overall, 5(35%) subjects were from Rawalpindi, 3(21%) were serving in multiple cities including Peshawer, 2(14%) were from Taxilla and 1(7.5%) each was from Lahore, Karachi, Kamrah and Multan. Accumulated data led to 31 codes with 3 themes and 15 sub-themes. The main themes were identity of health professions education as a discipline, its fate and sustainability.
Conclusion: Health professions education has established its identity as a discipline in Pakistan, with independent, fully functioning departments in medical and dental colleges across the country.
Key Words: Health professions education, Future, Health professions educationists, Profession.
Dry eye disease and high disease activity score (DAS-28) in rheumatoid arthritis: an underrated combination
Authors: Muhammad Ishaq Ghauri  , Khawaja Rizwan Ali , Syeda Khaula Fatima  , Faryal Nawab  , Amir Hussain
Published: February 2023

Objective: To determine the association of dryness of eyes with rheumatoid arthritis severity.
Method: The cross-sectional, observational study was conducted at the Jinnah Medical College Hospital, Karachi, from December 2020 to May 2021, and comprised adult patients of either gender with rheumatoid arthritis who were diagnosed on the basis of clinical and serological investigations. Data was collected using a structured pre-tested questionnaire. Ocular Surface Disease Index questionnaires with Tear Film Breakup Time were used to assess the severity of dry eyes. Disease Activity Score-28 with erythrocyte sedimentation rate was used to assess the severity of rheumatoid arthritis. Association between the two was explored. Data was analysed using SPSS 22.
Results: Of the 61 patients, 52(85.2%) were females and 9(14.8%) were males. The overall mean age was 41.7±12.8 years, with 4(6.6%) aged <20 years, 26(42.6%) aged 21-40 years, 28(45.9%) aged 41-60 years and 3(4.9%) aged >60years. Further, 46(75.4%) subjects had sero-positive rheumatoid arthritis, 25(41%) had high severity, 30(49.2%) had severe Occular Surface Density Index score and 36(59%) had decreased Tear Film Breakup Time. Logistic Regression analysis showed there were 5.45 times higher odds of having severe disease among the people with Occular Surface Density Index score >33 (p=0.003). In patients with positive Tear Film Breakup Time, there were 6.25 higher odds of having increased disease activity score (p=0.001).
Conclusion: Disease activity scores of rheumatoid arthritis were found to have strong association with dryness of eyes, high Ocular Surface Disease Index score and increased erythrocyte sedimentation rate.
Key Words: Rheumatoid arthritis, Tear film breakup time, Disease activity score-28, Dry eye, Ocular surface disease index.
Mesenchymal Stem Cell Therapy in Ischaemic Heart Failure: Hope or Hype?
Authors: Shiraz Hashmi  , Mian Kamal Mustafa  , Irfan Khan  , Haseeb ur Rehman  , Syed Shahabuddin  , Shahid Sami
Published: February 2023

Ischaemic heart diseases (IHDs) are the leading contributor to mortality worldwide and more than 60% occur in low-to-middle-income countries (LMICs) and 40% of these are specified as premature. Despite notable improvements in treatment options, premature deaths due to IHDs including ischaemic heart failure (IHF) continue to rise in the South Asian population due to prevalent conventional and inherent cardiovascular risk profiles. Stem cell (SCs) therapy has emerged as a potential frontier in regenerative therapy for acute and chronic illnesses. Among various available sources of SCs, the safety and efficacy of mesenchymal stem cells (MSCs) for non-functional cardiomyocytes have been established, but robust evidence necessitates to endorse these preliminary investigations. Little work has been conducted in resource constraints countries and needs immediate attention of all the stakeholders to explore non-conventional cost-effective and sustainable interventions for long term management of IHDs including IHF.
Continued...
The Implication of Stem Cells in Direct Pulp Capping: Where Do We Stand?
Authors: Madiha Khan  , Zainab Haji  , Robia Ghafoor
Published: February 2023

Direct pulp capping has been established as a more conservative alternative to root canal therapy, especially in case of an iatrogenic or traumatic exposure of the dental pulp. However, recent literature focuses on regeneration therapies to develop a physiological dentin barrier. The process of tissue regeneration through stem cell therapy involves a complex interaction between stem cells, growth factors and scaffolds known as the ‘tissue engineering triad’. Recent advancements in stem cell therapy focus on the re programming of stem cells, development of scaffolds and enhancement of the regenerative potential of these stem cells, using appropriate growth factors and transfer media. This article provides a summary of the current evidence regarding the use of stem cell therapy in direct pulp capping. The sources of stem cells, types of scaffolds and growth factors have been described in detail along with the limitations and future prospects.
Continued...
Helicobacter Pylori Infections among Patients with Type 2 Diabetes Mellitus in Benghazi, Libya
Authors: A Nami , EZ Younis , AH Elamami , AMA Shahlol , HM Khalafulla
Published: February 2023

Background: Diabetes Mellitus is the most common endocrine disease, diabetic patients also suffer more frequently from [complicated] infections compared with non-diabetic patients one of them is Helicobacter pylori infection, it is a major health aliment in developing countries. Aim of the study: To determine the prevalence of Helicobacter pylori [H. pylori] infection in Type 2 diabetic Patients. Methods: A cross sectional study recruited three hundred patient two hundred out of them were type 2 diabetics from Benghazi diabetic center and one hundred healthy individuals or non-diabetic patients which served as control group was taken from Benghazi medical center and Elhiaa clinic . Their ages ranged between 25 to 70 years, from the period of 2015 -2019. All members of the study were investigated for serum H.pylori -IgG by Elisa, blood glucose levels and HbA1c and Parasitic tests were also done for all patients. Socio demographic characteristics were taken during the interview. Results: The results revealed that the overall prevalence of infection with Helicobacter pylori among Type2 diabetic patients were 144 [72.0%] with highly significant difference [p=0.000] compared to 49% of the non-diabetic group. Our results show that there was no statistical difference in H. pylori positivity according to gender smoking history and education level in diabetic and non-diabetic while presence of parasitic infestation and gastrointestinal symptoms in H. pylori positive patients were statistically different between diabetic and non-diabetic group being higher in diabetics. H. pylori was statistically more prevalent in diabetic with higher fasting plasma glucose and HbA1c. Diabetes duration was not predictor for H. pylori infection
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI SISTEM INFORMASI AKUNTANSI KEUANGAN DI DESA KECAMATAN PORTIBI KABUPATEN PADANG LAWAS UTARA
Authors: Khoiriyah Asnita
Published: February 2023

This study aims to examine what factors influence the use of Financial Accounting Information Systems (AIS). In the village of Portibi District, North Padang Lawas Regency, the problems that occur are not yet optimal in using the use of village financial accounting information systems because the system is always changing, which causes the use of accounting information systems to be integrated and computerized. The research design is quantitative research. The sample in this study was the village head, village secretary, financial officer in each village, Portibi sub-district, and accounting department. The sampling technique used the purposive sampling method, namely taking samples from the population based on certain criteria with 108 respondents. The data source used in this study was primary data with research instruments in the form of questionnaires. The collected data was then analyzed using multiple linear regression analysis techniques. Regarding User Involvement (0.187), it is greater than the 5% alpha (0.05) or the ttable value (1.65922) (n-k=108-5=103), so it is concluded that the Factors Affecting the Financial Accounting Information System in the Portibi District Village North Padang Lawas Regency has a significant effect, while the variable based on the partial test (t test) has a significant value of 0.017 which is greater than the 5% alpha (0.05) or the ttable value (1.65922) (n-k=108-5=103) So it can be concluded that regarding The Personal Engineering program on the financial accounting information system in the Portibi sub-district, North Padang Lawas Regency did not have a significant effect.
Pengaruh Tingkat Financial Distress terhadap Strategi Manajemen Laba pada Masa Pandemi Covid-19
Authors: Chen Charlie , Sihombing Tanggor
Published: February 2023

Pandemi COVID-19 memberikan dampak yang cukup besar bagi kinerja keuangan perusahaan. Tahap awal financial distress merupakan masalah profitabilitas di mana perusahaan masih memiliki alat-alat likuid untuk membayar kewajiban jatuh temponya. Ketika financial distress berkelanjutan, akan membuat perusahaan berada pada kondisi yang lebih ekstrim di mana perusahaan sudah tidak dapat membayar kewajiban yang jatuh tempo dengan menggunakan alat-alat likuid lagi. Hal ini menarik perhatian auditor untuk melakukan pengawasan. Menurut teori keagenan, hal ini menciptakan peluang bagi manajer untuk melakukan praktik manajemen laba. Penelitian ini bertujuan untuk mengetahui pemilihan praktik manajemen laba saat kondisi financial distress pada pandemi COVID-19. Menurut teori kontigensi, pemilihan strategi manajemen laba dipilih berdasarkan kondisi perusahaan tersebut. Penelitian ini menggunakan model Three Stage Dynamic Financial Distress yang dikembangkan oleh Farooq pada tahun 2018 yang dinilai dapat mengukur tingkat financial distress lebih baik dibandingkan dengan model sebelumnya. Penelitian ini dilakukan terhadap 210 perusahaan yang terdaftar dalam Bursa Efek Indonesia pada periode 2020 yang merupakan tahun di mana pandemi COVID-19 pertama kali terjadi di Indonesia. Hasil penelitian ini menunjukkan pada pandemi COVID-19, perusahaan cenderung melakukan praktik manajemen laba akrual pada tingkat awal dan akhir financial distress sedangkan tidak melakukan praktik manajemen laba pada industri yang paling terdampak pandemi COVID-19. Kata kunci: COVID-19, Financial distress, manajemen laba akrual, manajemen laba riil
Pengaruh Curent Ratio dan Total Assets Turnover Terhadap Financial Distress Pada Sektor Transportasi dan Logistik yang Terdaftar di BEI 2017-2021
Authors: Apriyanti Mela
Published: February 2023

Financial distress can be interpreted as a decrease in the company’s financial condition before bankrupty. As a financial distress prediction model, this study aims to determine the effect of Liquidity (Curent Ratio) And Activity (Total Assets Turnover) on Financial Distress in the transportation and logistics sector listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2017-2021 period. The research method to be used in the study is Panel Data Regression Analysis use the Eviews program with a significance level of 5% . The results of this study shows that Liquidity (Curent Ratio) has no effect on Financial Distress, while Activity (Total Assets Turnover) has a negative effect on Financial Distress. But simultaneously, Liquidity (Curent Ratio) and Activity (Total Assets Turnover) have an effect on Financial Distress. This research indicates that that liquidity (current ratio) is not a factor that affects financial distress while activity (total assets turnover) is a factor that affects financial distress.Keywords : Activity; Curent Ratio; Financial Distress; Liquidity; Total Assets Turnover
ANALISIS FINANCE PERFORMANCE DAN FINANCE DISTRESS SEBELUM DAN SELAMA PANDEMI COVID-19 (Study Empiris Perusahaan Sektor Industri Barang Konsumsi di BEI)
Authors: Peranginangin Adat Muli , Sianturi Melida Wati
Published: February 2023

ABSTRAKPenelitian ini membahas tentang dampak dari krisis yang ditimbulkan oleh pandemic covid-19. Adapun rumusan masalah dari penelitian ini bertujuan untuk mengetahui seberapa signifikan perbedaan yang ditimbulkan oleh pandemic covid-19 pada finanacial performance (ROA, ROE, NPM) serta financial distress perusahaan industri barang konsumsi di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder dan merupakan penelitian deskriptif komparatif dengan pendekatan kuantitatif. Populasi meliputi perusahaan industri barang konsumsi di BEI, kemudian dipilih menggunakan teknik purposive sampling, didapatkan sampel sejumlah 11 perusahaan industri barang konsumsi yang memenuhi kriteria. Adapun proksi yang digunakan mengukur financial distress menggunakan Wilcoxon sisgn rank test. Hasil penelitian mengungkapkan bahwa rasio financial performance yang meliputi ROA, ROE, dan NPM pada perusahaan industri barang konsumsi mengalami perbedaan yang tidak signifikan, sedangkan financial distress (Z-score) perusahaan industri barang konsumsi juga mengalami perbedaan yang tidak signifikan antara sebelum dan selama pandemi covid-19. Berdasarkan hasil tersebut, diharapkan bagi manajemen perusahaan untuk segera memperbaiki kondisi kesehatan keuangan perusahaan yang memburuk selama pandemi, sehingga bisa terbebas dari pot6ensi kebangkrutan.Kata kunci : ROA, ROE, NPM dan Altman Z-score
ANALISIS LAPORAN KEUANGAN UNTUK MEMPREDIKSI POTENSI TERJADI FINANCIAL DISTRESS DENGAN MENGGUNAKAN MODEL SPRINGATE: (STUDI KASUS) PADA PT. ASTRA INTERNATIONAL TBK YANG TERDAFTAR DIBURSA EFEK INDONESIA
Authors: Lumbanraja Thorman
Published: February 2023

ABSTRAK This study aims to determine the level of financial distress by using the springate method at PT. Astra International, Tbk. The method used in this research is descriptive method and the data collected is financial report data in 2010-2016 to predict the potential for financial distress. This study uses a quantitative research type and the data source in this study is secondary data in the form of the company's annual financial reports. The data collection technique in this study was the documentation method using data from www.idx.go.id. Variable measurement is done by analyzing the company's financial statements and the data analysis method used in this study is springate ratio analysis. From the results of research using the springate analysis method, it shows that it is likely that the company will experience financial distress in the future when viewed from the results of the analysis of the financial statements of PT. Astra International, Tbk.From the results of the prediction of financial distress in PT. Astra International, Tbk has not experienced any financial distress, and this company is still in good health or not bankrupt, but if it is not handled quickly, it is likely to experience financial distress because the value decreases each year.Keywords: Financial Statements, Financial Distress, Springate
Discourse Structure of Conversation in Hone-Krasae
Authors: Viboonkan Sukrawan , Srimai Saowalak , Rakmak Thatdao
Published: February 2023

This research aims to analyze the discourse structure in Hone-Krasae by using the ethnography of communication. The authors collected information by selecting 20 officially uploaded videos with 1 million views or more on www.youtube.com from March 1st, 2021 - March 1st, 2022. The authors found that the discourse structure of Hone-Krasae consisted of three parts: greeting and informing the audience and guests about dramatic issues from social media, questioning to find the truth and solve the problem, and ending the program with a short closing speech. The objective of Hone-Krasae is to demonstrate guests’ perspectives to uncover the stories. The linguistic devices and various tones of the host’s language-Kanchai Kamneodploi are the important communicating tool in the show, including asking the same question and expressing his feelings throughout any situation, along with legal basis and his opinions sometimes. Thus, Hone-Krasae is an exciting program to explore its discourse structure with the ethnography of communication.
Journalists’ Level of Safety at Election Seasons in Southwest Nigeria
Authors: Olorunda Sola Elijah
Published: February 2023

The study used survey-style descriptive research. All of southwest Nigeria’s media outlets made up the population. 200 respondents made up the study’s sample, using a multi-stage sampling approach that included stratified random and simple random sampling techniques. A questionnaire titled “Level of Safety of Journalists Questionnaire” was used to gather data (LSJQ). The instrument’s reliability was assessed using the Cronbach Alpha technique, and a reliability co-efficient of 0.81 was found. The validity of the instrument was proven through the face and content validity. Both descriptive and inferential statistics were used to examine the data acquired; more specifically, descriptive statistics were utilized for the research question and t-tests were employed for the research hypothesis. The study found a modest level of safety for journalists covering elections, and there is no discernible difference between male and female journalists' perceptions of this safety. Considering the results of this investigation, it was suggested that media organizations step up their efforts by offering the required protective gear to reporters during election seasons. Government and non-governmental organizations should work together to protect journalists during election seasons. There should be public awareness campaigns and programs against election-related violence against journalists.
Kotwice biedy – w poszukiwaniu czynników decydujących o niskiej zamożności gmin
Authors: Cybulska Magdalena , Dziemianowicz Wojciech , Łukomska Julita
Published: February 2023

The research topic discussed in the article concerns the issues of territorial differentiation in the context of the wealth-poverty development dualism. The authors looked for factors that could influence the anchoring of municipalities in poverty, thus attempting to develop the current scientific discourse on the causes of long-term territorial differences. The presented data analysis focuses on the years 1995–2018 and includes units that in 1995 and 2018 were among the poorest municipalities in Poland, as well as those that managed to “get out of poverty”. Comparing the groups of municipalities, an attempt was made to assess the impact of internal resources as well as external conditions on the level of wealth. The methods of statistical analysis were used in the work: non-parametric statistical tests and panel regression. Comparing the results obtained in different groups of municipalities, it should be stated that the population potential, the level of entrepreneurship and the potential of the labor market are factors that have a limited impact on the explanation of the low level of affluence. The diversified influence of external factors related to key events in Poland and in the world was also shown.
Budownictwo mieszkalne w Sahelu jako element systemu społeczno-przyrodniczego. Kierunki adaptacji do zmian
Authors: Kulczyk Sylwia , Kulczyk Marek
Published: February 2023

The article discusses the current patterns and trends of changes in the housing of the Sahel. A house and a way it is constructed connects social and ecological systems. The paper describes how traditional construction and material solutions are adapted to the changing needs of users. It highlights that maintaining connectivity with the local natural system promotes sustainable housing.
Analisis profitabilitas usaha saplika di Desa Cureh Kecamatan Kota Juang Kabupaten Bireuen
Authors: Nanda Mulia
Published: February 2023

Penelitian ini dilaksanakan di Desa Cureh Kecamatan Kota Juang Kabupaten Bireuen pada usaha Saplika Cut Ria Azriani, yang dilaksanakan pada bulan September 2017.Penelitian ini bertujuan untuk menganalisis profitabilitas usaha usaha Saplika di Desa Cureh Kecamatan Kota Juang Kabupaten Bireuen. Metode analisis data yang digunakan dalam penelitian ini adalah dengan menggunakan rumus analisis total biaya, penerimaan, keuntungan dan profitabilitas. Berdasarkan hasil penelitian dan analisis yang telah dilakukan diketahui bahwa total biaya yang dikeluarkan untuk menjalankan usaha Saplika yaitu sebesar Rp. 7.390.361,-/bulan, penerimaan yang diperoleh sebesar Rp. 11.250.000,-/bulan, dan keuntungan sebesar Rp. 3.859.639,-/bulan. Selanjutnya dari hasil analisis juga diketahui bahwa nilai profitabilitas yang diperoleh usaha Saplika adalah 52,23 %, sehingga dapat disimpulkan bahwa usaha Saplika di Desa Cureh Kecamatan Kota Juang Kabupaten Bireuenmempunyai nilai profitabilitas yang cukup.

Kata kunci :Analisis Profitabilitas, Usaha Saplika
Analisis finansial kue tradisional aceh di Desa Cot Batee Kecamatan Kuala Kabupaten Bireuen (Studi Kasus: UD. Bungong Jaroe)
Authors: Rahmalia Siti , Elfiana Elfiana , Hakim Syahirman
Published: February 2023

Provinsi Aceh merupakan salah satu Provinsi penghasil berbagai jenis kue tradisional. Dari berbagai jenis makanan tradisional tersebut, diantaranya adalah kue karah, kipang beras, kembang loyang, kue sepit, dan kue tradisonal lainnya. Salah satu daerah yang memproduksi kue tradisional di Kabupaten Bireuen adalah Kecamatan Kuala. Penelitian ini bertujuan untuk mengetahui ; 1) Kondisi finansial pada usaha kue tradisional di Desa Cot Batee Kecamatan Kuala Kabupaten Bireuen, 2) Kelayakan usaha kue tradisional di Desa Cot Batee Kecamatan Kuala Kabupaten Bireuen. Data yang dikumpulkan di lapangan dan ditabulasikan kemudian dipindahkan ke dalam bentuk tabel berdasarkan kebutuhan analisis. Metode pengujian dapat dilakukan menggunakan : Pendapatan, Biaya, NPV, IRR, PBP, dan Net B/C Rasio. Berdasarkan hasil pembahasan yang telah diuraikan, maka di peroleh kesimpulan dari hasil perhitungan analisis kelayakan financial Usaha Kue Tradisional Aceh di Desa Cot Batee Kecamatan Kuala Kabupaten Bireuen menunjukkan bahwa nilai NPV sebesar Rp.115.610.984, Net B/C sebesar 2,39, IRR sebesar 83,2% dan PBP tercapai setelah Usaha Kue Tradisional dijalankan selama 1 Tahun 11 Bulan 26 hari. Sementara itu, perhitungan Profitabiliy ratio (PR) menunjukkan angka sebesar 1,39 sedangkan pehitungan Gross benefit cost ratio (Gross B/C) menunjukkan angka 1,024. Keseluruhan perhitungan tersebut menunjukkan bahwa usaha kue Tradisional Aceh di Desa Cot Batee Kecamatan Kuala Kabupaten Bireuen layak dijalankan
La modificación de la LIVA en materia de subvenciones y prorrata por la Ley 3/2006 y la inconclusa reforma de las subvenciones vinculadas al precio (La adaptación de la LIVA a la jurisprudencia comunitaria)
Authors: Blázquez Lidoy Alejandro
Published: February 2023

El presente artículo analiza la modificación de la LIVA en materia de subvenciones realizada por la Ley 3/2006 y las vicisitudes acaecidas durante su tramitación. En concreto, se aborda la razón por la cual no se introdujeron en la prorrata las subvenciones para los sujetos pasivos mixtos, como llegó a proponer el Grupo Parlamentario Socialista, y cuáles son los riesgos de fraude que en materia de IVA se pueden producir al haberse suprimido en todos los casos la inclusión de las subvenciones en la prorrata.
Por otro lado, se estudia con detenimiento el régimen de las subvenciones vinculadas al precio, que se presenta ahora como un problema de primera magnitud. De hecho, y como adaptación a la jurisprudencia comunitaria en este ámbito, durante la tramitación de la norma se propuso dar cabida a un concepto de subvención vinculada al precio más amplio, de carácter material, que el actualmente existente, que es de carácter formal. Sin embargo, tampoco esa propuesta llegó a buen puerto. Se plantea entonces cómo cabe interpretar el concepto de subvenciones vinculadas al precio, si con arreglo a la jurisprudencia comunitaria, como está haciendo de manera continua la DGT en sus contestaciones a las consultas, o bien con arreglo al criterio restrictivo del artículo 78.Dos.3, que es el que interesará a los contribuyentes. El autor mantiene que, por un lado, la Administración no puede interpretar una norma en contra de Derecho interno aun cuando la interpretación sea con arreglo a la jurisprudencia del Tribunal de Justicia. La única manera de proceder es mediante la modificación normativa. Por otro lado, señala que la interpretación de cuándo nos encontramos ante una subvención vinculada al precio debe ser estricta al estar ante una excepción a los principios generales del IVA. A esto hay que añadir que sólo se incluyen en la base imponible las subvenciones en tanto supongan una reducción en el valor de mercado, pero no si el servicio se presta a precios de mercado y el objeto de la subvención es que se pueda prestar a dicho valor. Se estudian en este artículo, además, los problemas técnicos en las subvenciones vinculados al precio; el propio concepto de subvención, la repercusión y si realmente se debe repercutir el IVA al destinatario final, el devengo, las subvenciones vinculadas al precio en eslabones intermedios de la cadena, etc.
La modificación de la base imponible del IVA ante la existencia de un proceso concursal
Authors: Rodríguez Rodríguez Ángel
Published: February 2023

La normativa tributaria española permite la recuperación del IVA repercutido cuando el destinatario de la operación está incurso en un proceso concursal, a través de la modificación de la base imponible de dicho impuesto una vez declarado judicialmente el concurso. Esta facultad permitida por la legislación debe ser coherente con el desarrollo procedimental del proceso concusal y debe estar rodeada de ciertas garantías que impidan quebrantos económicos para la Hacienda Pública. Se trata de regular de forma equilibrada la posibilidad de recuperar las cuotas repercutidas por el acreedor con el derecho a su percepción por parte de la Administración Tributaria, en la medida en que estas cuotas se han deducido previamente por el destinatario de la operación (que está incurso en un proceso concursal). En el presente trabajo se ha tratado de analizar la modificación de la base imponible del IVA, tanto desde la prespectiva tributaria como desde la óptica mercantil. No hay que olvidar que la primera ha sufrido diversas modificaciones tratando de facilitar la recuperación de ese IVA repercutido, mientras que la normativa concursal tiene una nueva regulación consecuencia de la aprobación de la Ley Concursal.