bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH HUMAN CAPITAL TERHADAP KINERJA AUDITOR PADA KAP YANG ADA DI BANDUNG
Authors: Supriatna Nono
Published: August 2017

This research starting from the professionalism accountants as human capital at accountant firm as a service company. This research is intended  to study the effect of human capital on auditor performance at KAP in Bandung to propose the hypothesis that human capital has positive influence on auditors performance, either partially or simultaneously. Some dimensions of the sub-variables that make up the human capital that will be studied is represented by the factors individual capability, individual motivation, leadership, the organizational climate, and workgroup effectiveness. The auditor’s performance is measured by three factors that make up the performance:  (1) individual factor, (2) psychology factor, and (3) organization factor.            The research was conducted at the accounting firm located in Bandung. Of the number of samples taken at random population consisting of senior accountants and junior accountants as respondents. Technique of data collecting used  questionnaire. In accordance with the measurement scale, the data has been collected tested the validity of the formula Spearman Rank correlation and reliability with Cronbach alpha. The data has been tested and found valid and reliable then analyzed by correlation and regression analysis.            Based on the results of correlation and regression analysis to test hypotheses derived research findings that human capital simultaneously has a fairly close relationship with performance. While the multiple regression analysis known that each dimension contributes to the performance of the auditor's diverse and significant at p = 0.05, so the significance of test results, either partially or simultaneously can be concluded to accept the research hypothesis, namely human capital has positive influence on the performance of auditors.
PENGARUH SISTEM PENGENDALIAN INTERNAL DAN KEKUATAN KOERSIF TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH
Authors: S Purnomo Budi
Published: August 2017

This research aims to empirically examine the effect of the internal control system and the coercive force of the quality of local government financial reports. The method used is descriptive method of verification. While the technique of data analysis using correlation coefficient analysis and coefficient of determination. Quantitative data is secondary and primary data. Secondary data in the form of examination reports on the financial statements of local government district / city in the first Bogor region of West Java province in 2012 were obtained from Badan Pemeriksa Keuangan (BPK). Sementara data primer dikumpulkan dari kepala seksi akuntansi pada pemerintah daerah kabupaten/ kota di wilayah I Bogor provinsi Jawa Barat. The results showed that the internal control system is not a positive influence on the quality of financial reports of local governments while the coercive power of positive influence on the quality of local government financial reports.
ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE DALAM MENGOPLIMALKAN PELAKSANAAN SISTEM INFORMASI AKUNTANSI
Authors: Halimatusadiah Elly , Gunwan Bangun
Published: August 2017

This research purpose to determine the application of Good Corporate Governance at PT. POS INDONESIA (Persero), to determine the implementation of Accounting Information Systems at PT. POS Indones (Persero), and to determine the application of good corporate governance in order to optimize the implementation of Accounting Information Systems at PT. POS Indonesia (Persero). This research uses descriptive method of analysis which aims to get a fairly clear picture of the object examined. Moreover, the authors use a case study, because the authors only discuss the case and retrieval of data on just one company. This research was conducted at PT. POS INDONESIA (Persero) which is located on Jl. Cilaki No. 73 Bandung. The result showed that the implementation of good corporate governance has been adequate, because it has been supported by the elements of Good Corporate Governance consisting of transparency, accountability, responsibility, independence, equality and fairness, and is supported by the stages full of Good Corporate Governance consists of the implementation phase, implementation phase and the evaluation phase, then Implementation of Accounting Information Systems has been adequate, because the input data has been performed with a high level of accuracy, timely, complete, concise, relevant, reliable and comparable. Data processing has also been carried out in accordance with Financial Accounting Standards.
PENGARUH MANAJEMEN LABA, UKURAN DEWAN KOMISARIS, KEPEMILIKAN INSTITUSIONAL, DAN KUALITAS AUDIT TERHADAP BIAYA MODAL PERUSAHAAN
Authors: Andriana Denny , Friska Renny
Published: August 2017

This research aims to determine the effect of earnings management, board of commissioners size, institutional ownership, and quality audits of the cost of capital for Badan Usaha Milik Negara (BUMN) in the period 2010-2012. Purposive sampling method used in determining the sample resulted in 23 of 141 observations were carried out on state-owned enterprises listed on BUMN for the period 2010-2012. The data analysis technique used in this research is multiple regression. The test results indicate that earnings management and institutional ownership partially negatively affect the cost of capital. The test results indicate that earnings management and institutional ownership partially negatively affect the cost of capital.
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DALAM MEMPERKUAT HUBUNGAN SISTEM PENGENDALIAN MANAJEMEN DENGAN PENCAPAIAN KINERJA PERUSAHAAN: SUATU TELAAH KEPUSTAKAAN
Authors: Karsam Karsam , Leli Ravita Manurung Ruth
Published: August 2017

Management control system is one tool to implement strategies that can motivate all members of the organization to be able to achieve the goal. One of the important characteristics in applying management control system is the application of accountancy accounting. Accountability is based on the idea that a manager must be held accountable for his own achievements and achievements of his subordinates. Performance measurement and control systems are tools used by managers that are effective in achieving the expected goals and strategies. Thus the implementation of accountancy accountability will strengthen the relationship between management control systems with performance achievement.
PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA PERUSAHAAN
Authors: Zulhaimi Hanifa
Published: August 2017

The purpose of this research is to analyze the implementation of green accounting and to find an impact of application of green accounting toward earning and stock price growth in Indonesian Industri. Industri activities oftentimes give some bad impact to environment surroundings such as natural devastation and the changes of culture, social and economic. Green accounting is a realization of corporate social responsibility to relieve the impact. The implementation of green accounting can give good image for the company however preliminary research found not many companies are implementing green accounting. This research will use quantitave approach and different test or  paired T-test will use for statistical testing, in order to test the research assumptions. Variable of this research are Green accounting, Earning per Shares and Stock Price Growth. This research is expected will contribute for the development of green accounting theory and enhancement of the implementation of green accounting especially in Indonesian Industri on Asian Economic community era.
PENGARUH STRUKTUR KEPEMILIKAN, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Solikin Ikin , Widaningsih Mimin , Desmiranti Lestari Sofie
Published: August 2017

This study aims to determine whether there is influence of managerial ownership structure, institutional ownership structure, capital structure, and firm size to company value in mining sector companies listed in Indonesia Stock Exchange.The method of this research is descriptive method used to analyze data by way of describing or giving description to the object under study through sample data or population as it is without doing analysis and make conclusion which apply to public. This research uses managerial ownership variable, institutional ownership, capital structure, and firm size as independent variable, and firm value as dependent variable. The population of this study is a mining sector company listed on the Indonesia Stock Exchange in 2010-2012. After going through purposive sampling, obtained 29 companies as sample. The type of data used in this study is secondary data in the form of annual financial statements of the company. The method of analysis used is simple linear regression analysis. Before performing regression test, data analysis test consisted of linearity test and normality test.The results of this study indicate that managerial ownership, capital structure and firm size have a positive effect on firm value. While institutional ownership variable has no positive effect on firm value.
PENGARUH JOB CHARACTERISTIC TERHADAP SEMANGAT KERJA PEGAWAI
Authors: Masharyono Masharyono
Published: August 2017

The role of human resources in an organization that is increasingly important with the increasing complexity of tasks, responsibilities, and challenges facing today's organizations. High-quality workforce one of which is driven by high morale. Thus will contribute to the advancement and survival of the organization. One of the factors that affect morale is a factor characteristics of the job is a factor that will make employees have a high morale.
PENGARUH PELAKSANAAN RISK BASED INTERNAL AUDITING TERHADAP PENCEGAHAN FRAUD
Authors: Dewi Yuniarti Rozali Rozmita , Mohammad Jabbaar
Published: August 2017

This study aims to determine the effect of implementation of risk based internal auditing on fraud prevention on internal audit Inspection Office Bank BRI Bandung Region. The sample used by 18 internal auditors in Inspection Office of Bank BRI Bandung Region saturated sampling method. Based on calculation of simple regression analysis obtained result that every increase of implementation of risk based internal auditing (X) will lead to increase fraud prevention (Y). It shows that there is a positive influence between the implementation of risk based internal auditing on fraud prevention on the internal audit of Inspection Office of Bank BRI Bandung Region.
THE VALUE RELEVANCE OF INTERNATIONAL ACCOUNTING STANDARD IMPLEMENTATION AND AUDIT QUALITY
Authors: Zulhaimi Hanifa , R. Nelly Nur Apandi R. Nelly
Published: August 2017

The implementation of international accounting standards in Indonesia has significantly affected financial reporting. It increases information relevance for the investors because a fair value comprehensively represents assets and liabilities of an entity as of the balance sheet date. However, this triggers polemics over the value relevance of International Financial Reporting Standard (IFRS). This can be seen from stock price decline. This study aims to find out the effect of net income and other comprehensive income on stock price and to observe the effect of other comprehensive income moderated by audit quality. Furthermore this study also aims to find out the effect of  the subjectivity of OCI components. Using a sample of 79 companies, the writer analyzes 2014 financial statements derived from Indonesia Stock Exchange. Based on the result, the predetermined hypotheses are unable to prove. Net income is the only variable that affects stock return. Thus it can be concluded that net income has a value relevance for the investors in making economic decisions.
PENERAPAN PENGUKURAN NILAI WAJAR PSAK-KONVERGENSI IFRS DAN DAMPAKNYA PADA PILIHAN KEBIJAKAN AKUNTANSI DI INDONESIA
Authors: Khomsatun Siti
Published: August 2017

Penelitian ini bertujuan untuk menginvestigasi dampak pengukuran nilai wajar yang dihawajibkan dan pilihan terhadap daya banding laporan keuangan. Penelitian ini menggunakan data perusahaan publik non keuangan yang tercatat di BEI. Metode penentuan tingkat daya banding dengan menggunakan indeks Taplin dan peningkatan atau penurunan tingkat daya banding menggunakan uji beda Mc Nemar dan Wilcoxon.Hasil penelitian menunjukkan bahwa tidak ada peningkatan daya banding laporan keuangan untuk kebijakan akuntansi yang diwajibkan menggunakan pengukuran nilai. Kebijakan akuntansi yang diperbolehkan memilih metode pengukuran juga tidak terbukti terdapat penurunan daya banding laporan keuangan. Perbedaan daya banding terjadi hanya pada kebijakan akuntansi Aset Tetap yang mengalami kenaikan daya banding. Penelitian ini menunjukkan bahwa sebelum dan setelah penerapan standar baru terkait pengukuran nilai wajar, tingkat daya banding laporan keuangan masih tinggi. Penelitian ini juga mengindikasikan bahwa tingkat pengukuran nilai wajar untuk kebijakan akuntansi yang diperbolehkan memilih metode pengukuran masih rendah.
IDENTIFIKASI EKSISTING SISTEM AKUNTANSI BADAN LAYANAN UMUM DAERAH PADA RUMAH SAKIT UMUM DAERAH KABUPATEN CIREBON
Authors: Rosnidah Ida , Juwenah Juwenah , Dwi Astuti Apri
Published: August 2017

Rumah Sakit Umum Daerah Waled Kabupaten Cirebon yang telah ditetapkan untuk menerapkan Pola Pengelolaan Keuangan BLUD diberikan berupa fleksibilitas atau keleluasaan untuk menerapkan praktik-praktik bisnis yang sehat untuk meningkatkan pelayanan kesehatan kepada masyarakat secara optimal. Sebagai entitas akuntansi, RSUD yang menerapkan PPK-BLUD wajib menyelenggarakan akuntansi dan menyusun laporan keuangan. Berdasarkan Peraturan Menteri Dalam Negeri RI Nomor 61 Paragraf 116 Tahun 2007 tentang Pedoman Teknis Pengelolaan Keuangan Badan Layanan Umum Daerah, BLUD menyelenggarakan akuntansi dan laporan keuangan menggunakan basis akrual, baik dalam pengakuan pendapatan, biaya, aset, kewajiban, maupun ekuitas dana. Akan tetapi, realitas kondisi saat ini basis akuntansi yang digunakan Rumah Sakit Umum Daerah Waled Kabupaten Cirebon belum berbasis akrual dan masih berbasis kas menuju akrual. Penelitian ini bertujuan mengidentifikasi sistem akuntansi, khususnya penyusunan laporan keuangan berbasis akrual, sehubungan dengan telah ditetapkannya Rumah Sakit Umum Daerah Kabupaten Cirebon yang telah menerapkan PPK-BLUD agar dapat dipertanggung jawabkan sesuai dengan peraturan yang berlaku. Jenis Penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus. Data dalam penelitian diperoleh melalui wawancara dan observasi dengan responden yang berasal dari instansi lingkup BLUD RSUD Waled Kabupaten Cirebon. Hasil penelitian menunjukkan bahwa RSUD Waled Kabupaten Cirebon yang sudah menerapkan PPK-BLUD selama ini dalam menyusun laporan keuangannya masih belum berbasis akrual, dan masih berpedoman pada Standar Akuntansi Keuangan (SAK) belum menggunakan Standar Akuntansi Pemerintahan (SAP)
KEADILAN PROSEDUR DAN KEPERCAYAAN WP TERHADAP OTORITAS PAJAK: ANALISIS MEDIASI KEPATUHAN PAJAK
Authors: Zelmiyanti Riri
Published: August 2017

The purpose of this is the influence of procedural justice on tax compliance through public confidence in the DJP. This study focus is on the SME sector because it would talk about PP 46 in 2013, and is expected to help policymakers in maximizing the potential taxation of SMEs. Based on this research, fairness heuristic theory argued that the procedural fairness of the tax authorities will increase taxpayer compliance. The study is also examine the mediating effect relationship justice against tax compliance procedures in the presence of public confidence in the tax authorities. This research is using survey, by distributing questionnaires to taxpayers SMEs. In this research there are validity and reliability test too. The analysis tool is use Structural Equation Modelling - Partial Least Square (PLS-SEM using software WarpPLS 3.0. P. For the conclude of the research is show that procedural justice effect on tax compliance. Hypothesis two in this study also supported that procedural justice effect on tax compliance through the existence of public confidence in the tax authorities.
DETEKSI MANAJEMEN LABA MELALUI DISCRETIONARY REVENUE DAN AKTIFITAS RIIL: IMPLIKASI PENERAPAN GOOD CORPORATE GOVERNANCE
Authors: Istianingsih Istianingsih
Published: August 2017

The application of good corporate governance (GCG) is expected to increase the transparency and accountability of companies that are expected to detect earnings management is happening in the company. This study aimed to analyze the effect of good corporate governance, to earnings management by discretionary revenue and real activity estimation models. Samples are 62 companies listed in the Indonesia Stock Exchange (BEI) during the period 2011-2014. Data analysis was performed using linear regression.Our research found that good corporate governance positively affect earnings management through real activity earning management. However, the GCG index had no effect on earnings management is done through descretionary revenue models. However, the results of this study are consistent with the Zang (2011) that the post-SOX, GCG implementation will increase earnings management through real activities
PENGARUH UTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015
Authors: Rosita Maizah , Gantino Rilla
Published: August 2017

The purpose of this research is to determine the effect of The Debt (Long Term Liabilities to Total Assets and Liabilities Total Assets) to the return on assets, return on equity and earning per share. The research used secondary data from annual financial report  of Food & Beverage Company from 2011-2015 listed on BEI,  used  purposive sampling method and used multiple regression analysis. Based on the test result of simultan or test F The Long Term Liabilities to Total Assets and Short Term Liabilities is significant to the Return On Assets, Return On Equity and Earning per share. Result of partial test  or T Test, Long Term Liabilities to Total Assets is not significant on Return On assets, Short Term Liabilities to Total Assets is significant on Return on Assets. Long Term Liabilities to Total Assets is not significant to Return On Equity, Short Term Liabilities to Total Assets significant to Return On Equity, Long Term Liabilities to Total Assets in not significant to Earning per share, and Short Term Liabilities to Total assets is significant to Earning per share.
ONE FINANCIAL REPORTING GLOBAL LANGUAGE: THE ULTIMATE GOAL?
Authors: Limijaya Amelia
Published: August 2017

This article aims to analyse the extent to which international accounting standards is applied and whether it is the ultimate goal. Up until the end of 2016, approximately there are 84% of the 149 jurisdictions analysed which require IFRS for all or most domestic publicly accountable entities. This may indicate that we are not that much further from having a single set of globally-accepted accounting standards. However, there is more to financial reporting than just accounting standards alone, such as the political aspect of accounting standard-setting, translation issues surrounding IFRS adoption, the US position and the complexity of financial reporting. Improving financial reporting quality needs more than just having global accounting standards, rather, it is also essential to consider the preparers’ incentives and other institutions surrounding the firm. Stakeholders need to broaden the perspective when viewing financial reporting, so that it will not be focused merely on accounting standards alone.
DAMPAK VARIABEL MAKRO EKONOMI TERHADAP PERMINTAAN PEMBIAYAAN MURABAHAH PERBANKAN SYARIAH
Authors: Dwijayanty Rima
Published: August 2017

Abstract. This research was conducted  to to determine the effect of macroeconomic variables on the demand for Islamic banking murabaha financing, so as to provide an explanation that in this case the rate of inflation, exchange rate, and the BI rate has an influence on murabaha financing demand.This research uses secondary data from Indonesian Banking Statistics and Sharia Indonesian Banking Statistics from period of January 2010 until Desember 2015  using verificative and descriptive methods.  Analyze is using multiple regression with EViews. The result shows simultaniously macroeconomic variables affect simultaneously on murabaha financing demand. While partial variabel Rate of Inflation and Exchange rate  positively influence significantly to murabaha financing demand. Meanwhile BI Ratenegatively influence significantly to murabaha financing demand.
MANAGEMENT OF NON-MUSCLE INVASIVE UROTHELIAL CARCINOMA OF BLADDER AND THE NECESSITY FOR ADHERENCE TO STANDARD GUIDELINES: A LOCAL STUDY
Authors: Rashid Aso , Abdulla Goran
Published: August 2017

Background

Bladder cancer is a very common urological malignancy affecting human being, it is the disease related to environment and aging. The biologic behavior or bladder cancer is unpredictable, but the issue of recurrence, progression in relation to morbidity and mortality are well recognized. NMIBC (Non-Muscle Invasive Bladder Cancer); compromise Ta, T1 and Cis with great difference in their management and prognosis. It is found early recurrence and progression of NMIBC as a clinical marker carries a poor prognosis.

Objectives 

To detect the rate of early recurrence, progression, and to evaluate the clinical behavior and final outcome of 44 patients diagnosed with NMIBC.

Materials and Methods

This is a prospective study conducted between June 2013 and December 2014 in Sulaimani Surgical Teaching and Hewa Teaching hospitals. Fourty four patients who had been managed for primary NMIBC were reviewed for their medical records, clinical parameters including patients age ,gender, physical examination, investigations, the operations, tumor morphology and adjuvant therapy were entered into database. Patients were called back for reviewing their course of the disease and to complete their managements.The outcomes of re-resection, recurrence rate , progression and overall survival were recorded in relation to initial management and follow up.

Results

Of 44 patients with primary NMIBC, male: female ratio is 6:1, the mean age is 55 years. Index TURBT revealed 47.7% was Ta, 45.45% was T1 and 6.8% unknown stage with no CIS detection. Grading showed; 18.1% was PUNLMP, 34.1% G1, 13.6% G2, 27.27% G3, and 6.8% was unknown. Tumor size was; 9.09% < 1 cm, 40.9% size was 1-3 cm, and 50% was > 3 cm. The multiplicity; 36.36% was solitary tumor, 31.8% multiple, and 31.8% the multiplicity was not recorded. Initial treatment was 18.2% TURBT alone, 18.2% second TURBT, 4.5% TURBT and immediate intravesical MMC, 61.36% TURBT and 6weeks course of MMC, 6.8% underwent TURBT and 6 weeks’ course of BCG. Mean time to recurrence was 5.6 months and 7 months for progression. Using multivariate analysis, the P value for tumor size and grade of tumor were 0.001 and 0.008 respectively, which are statistically significant for both recurrence and progression.

Conclusion

The biological behavior of NMIBC remained elusive in term of curability, recurrence, progression and mortality. Lack of documentation and irregular follow up schedules were observed obviously. Deviations from the standard guideline management strategy can threaten the life of patients.
INTRAVENOUS LINE COLONIZATION IN PATIENTS RECEIVING CYTOTOXIC DRUGS
Authors: Hama Rahim Hero , Omer Sherko
Published: August 2017

Background

Hospital acquired infections are infections that develop during the hospital stay; they mainly include urinary tract, respiratory tract or blood stream infections. 

Objectives

To investigate microbial colonization of intravenous cannula of cancers patients receiving cytotoxic drugs. 

Materials and Methods

Colonization of intravenous cannulas was investigated by cultivation of the device surface and lumen on different culture media under aerobic incubation. The isolates were identified based on cultural, morphological and biochemical activities. The susceptibility of the isolates to antimicrobial drugs was investigated using Bauer-Kirby disk diffusion method and the bacterial isolates were further investigated for their ability to form biofilm. 

Results

From 200 cultivated intravenous cannulas, microbial colonization was detected among 26% and 11% of intravenous cannulas from cancer and non-cancer patients respectively; Out of 37 isolates, 34 (91.9 %) were Gram-positive bacteria, 2 (5.4 %) Gram-negative bacteria and one (2.7 %) was a Candida species. The main bacterial isolates were bacteria belonging to different coagulase negative staphylococci species such as Staphylococcus epidermidis, S. hominis and others. Few faecal organisms were isolated including a single isolate of each Klebsiella pneumoniae and Escherichia coli. All bacterial isolates were able to form biofilm and most showed to have biofilm-related icaA and icaD genes.

Conclusion

We detected microbial colonization of intravenous cannulas in 18.5% of all cultivated devices. We observed more colonization in cancer patients (26%) in comparison to the control group (11%). Most of the isolates were species of CoNS that were able to form biofilm.
EARLY OUTCOME OF TOT SURGERY FOR URINARY INCONTINENCE IN SULAIMANI TEACHING HOSPITAL
Authors: Bajalan Diar , Hassan Mohammed , Sami Ali , Abdulwahab Ahmed , Ameen Ismaeel
Published: August 2017

Background

Female urinary incontinence is a major health issue affecting about 30% of adult women and majority of them is stress type. Transobturator tape (TOT) technique is relatively safe and associated with minimum complication rate.

Objectives

To identify the safety, success rate and efficacy of TOT procedures performed for female patients with stress urinary incontinence. 

Patients and Methods

A prospective study included thirty patients with history of urinary incontinence (22 patients with stress type and 8 patients with mixed type UI). They underwent TOT procedure in Sulaimani teaching hospital under general or spinal anesthesia; they were collected over a year from June 2014 to June 2015, all of them referred from urological clinic with history of stress or mixed urinary incontinence. The response of TOT surgery was assessed in both subjective and objective ways, using the ICIQ-UI short form and both cough stress test and Q-tip test (before and after surgery), 20 of them had urodynamic study before surgery to confirm the diagnosis, follow up done at one week, three months and six months postoperatively. 

Results 

A total of 30 females with mean age (48.8±9.51) years, Mean number of deliveries for studied females was (4.9±2) deliveries. Main type of urinary incontinence among studied females was stress urinary incontinence (73, 3%); followed by mixed urinary incontinence (26, 7%), all of them were from Sulaimani city and its peripheries. In this study; we found that the success rate is 80% (considering both objective and subjective outcome) which is comparative to similar studies. The early complications were mainly perineal (groin) and upper thigh pain, while the late complications were the development of de novo detrusor over activity, there were no vaginal or urethral erosions. 

Conclusion

Transobturator tape (TOT) is an efficient and safe way of managing stress urinary incontinence with high success rate and short hospitalization with minimum and simple early complications.
COMPARISON OF POST OPERATIVE CORNEAL ASTIGMATISM BETWEEN SMALL INCISION CATARACT SURGERY (SICS) AND EXTRA CAPSULAR CATARACT EXTRACTION (ECCE)
Authors: Hama Salih Bakhtiar , Mardan Roza
Published: August 2017

Background

Cataract surgery is the most common type of surgery done by ophthalmologists. There are many methods of performing cataract surgery. Each of them has its own advantages and complications. Here we want to find the outcome of both the manual small incision cataract surgery and the conventional extracapsular cataract extraction surgery. 

Objectives 

To find the degree of postoperative corneal astigmatism in both manual small incision cataract surgery and the extracapsular cataract extraction surgery and compare these outcomes in both techniques.

Patients and Methods

We performed an experimental study conducted from January 2016 to June 2016 in Shahid Dr.Aso hospital ophthalmology department and Best Vision private hospital, Sulemani Province/Kurdistan Region of Iraq. One hundred cases were enrolled in the study, 50 cases underwent manual small incision cataract surgery and the other 50 underwent extracapsular cataract extraction surgery. All patients had their history taken, preoperative evaluation by (Slit-lamp examination, intraocular pressure measurement, indirect ophthalmoscopy for fundus examination, intraocular lens measurement, B-scan). Postoperatively; after 2 months, all cases in both groups were re-evaluated by the same measures of the preoperative examination.

Results

The mean postoperative uncorrected visual acuity in the manual small incision cataract surgery and extracapsular cataract extraction group was 6/9 and 6/12, respectively. The mean postoperative corneal astigmatism was 1.27+0.94 in manual small incision cataract surgery compared to 2.59+1.65 in the extracapsular cataract extraction surgery.

Conclusion

Both manual small incision and extracapsular cataract extraction techniques are safe and effective for visual rehabilitation of cataract patients. However, manual small incision cataract surgery gives better uncorrected visual acuity and less induced corneal astigmatism at 8 weeks postoperatively.
ACCURACY OF TRANSPERINEAL ULTRASOUND RELATIVE TO MAGNETIC RESONANCE IMAGING IN EVALUATION OF PERIANAL FISTULAS
Authors: Fateh Salah
Published: August 2017

Background
Ano-rectal fistula is a chronic inflammation of perianal tissues affecting 1/10.000 individuals. Traditionally, treatment is surgical with the possibility of recurrence reaching up to a quarter of cases, therefore preoperative appropriate evaluations and imaging are necessary to decrease recurrence rate. 
Objectives 
Determining accuracy of transperineal ultrasound relative to magnetic resonance imaging in evaluation of perianal fistulas. 
Methods
A prospective study was conducted on 51 patients with clinically diagnosed perianal fistula. Transperineal ultrasound (TPUS) and magnetic resonance imaging (MRI) were done for all patients. The following variables were recorded by each of the tests and the results were compared one to one: Firstly the number of the tracts, their relation to the anal sphincters. Secndly the number of internal openings, their sites and distances from the anal verge. Thirdly any associated findings, including perianal abscess, extension (branching) or local inflammatory phlegmons. Descriptive statistics were used. P-values ≤ 0.05 were considered statistically significant.
Results
Relative to the MRI, the accuracy of TPUS in detection of fistula tract was 96%. Finding of at least one relation of the tract to the anal sphincter was 86.7%, detection of internal opening was 82%, and localization of the internal opening was 82% with comparable result in measuring their distance from the anal verge (P value = 0.15). Lastly the overall accuracy of TPUS to find at least one associated finding was 92%. Among detected associated findings, TPUS was able to accurately classify them with no significant difference between TPUS and MRI (P-Value > 0.05). Three superficial fistula tracts were detected by TPUS and proved by surgical operation while they were undetectable by MRI.
Conclusion
TPUS is an accurate imaging investigation in the evaluation of perianal fistula and its results was comparable to those of MRI in preoperative assessment of perianal fistula diseases.
ENDOTRACHEAL INTUBATION WITH SEVOFLURANE IN SURGICAL PEDIATRIC PATIENTS: INCREMENTAL VERSUS HIGH CONCENTRATION INHALATION INDUCTION
Authors: Boujan Amir , Hassan Dara
Published: August 2017

Background

Sevoflurane is a preferred anesthetic agent for induction and maintenance of pediatric anesthesia. Many studies have been undertaken to show the optimal technique of induction with sevoflurane. In this study we compare the optimal time needed for successful tracheal intubation with immediate high concentration sevoflurane and incremental sevoflurane induction in surgical pediatric patients.

Patients and Methods

With the approval of the Research Scientific and Ethic Committee of the School of Medicine at Sulaimani University at 18th of May 2011, and the informed written consent from the parents, we studied 100 patients of ASA (American Society of Anesthesiologists) physical status І and II elective pediatric surgical patients aged 2-7 years, patients admitted to Sulaimani Teaching Hospital at the Otorhinolaryngology, Head and Neck Surgical Department, from the first of June 2011 to the first of September 2011. Sevoflurane has been used for induction in children who were scheduled for elective adenotonsillectomy operations. Patients were randomly divided into two equal groups, group 1 (G1) 50 patients, using incremental induction with sevoflurane (1-8 %) in 100% O2, the vapor concentration is increased by 1% every few breaths, and group 2 (G2) 50 patients, using high concentration of sevoflurane for induction, (8%) in 100% O2 from the beginning of induction. Intubation is done when the pupils are miotic and centered, after establishing a good muscle relaxation with no movements in response to laryngoscopy and tracheal intubation. The time from induction to successful tracheal intubation is recorded.

Results

We have found that the mean time for tracheal tube insertion was shorter in (G2) 208.4 seconds ± 44.5 (SD), than (G1) 265.8 seconds ± 44.4 (SD), and this was statistically significant with a P value of less than 0.001, Vital signs were stable in both groups.

Conclusion

In healthy pediatric patients undergoing mask induction of general anesthesia with sevoflurane, the induction time can be significantly shortened using a high concentration compared with a conventional, incremental induction method.
DOES AN ANTENATAL EDUCATIONAL PROGRAM IMPROVE MATERNAL OUTCOMES AMONG OBESE PREGNANT WOMEN IN THE KURDISTAN REGION OF IRAQ
Authors: Hajimam Aveen , Harris Tina
Published: August 2017

Background

Maternal obesity is associated with health risks for mother and new-born. Obesity during pregnancy has increased dramatically in Iraqi Kurdistan.

Objectives 

The aim for this study is to assess the influence of an educational program on the maternal pregnancy outcomes of obese women attending primary health centres in a large city in the Kurdistan region of Iraq.

Methods

A quasi –experiment was undertaken. 292 pregnant women who attended one of three health centres for their antenatal care prior to 20 weeks gestation were recruited to the study. 99 women were recruited were of normal weight with a BMI of 20-25Kg/m2, (baseline group), 96 women had a BMI ≥ 30 and were randomised to receive normal care (control group) and 97 obese women were allocated to received normal antenatal care and invited to participate in an antenatal education programme (intervention group). Maternal outcomes measured were gestational weight gain during pregnancy, pregnancy induced hypertension, Gestational Diabetes Mellitus and duration of pregnancy.

Results

Obese women were older and were more likely to have had more pregnancies than normal weight women. Regarding maternal outcomes there was no statistically significant difference among the three groups regarding pregnancy induced hypertension, and Gestational age at onset of labour. In relation to gestational diabetes mellitus findings indicated that the prevalence of gestational diabetes mellitus was reduced among those obese women who received the educational programme compared to the control and baseline groups. In addition all obese women (intervention and control groups) had a statistically significant lower weight gain in pregnancy compared to baseline group. 

Conclusions

The antenatal education programme made a small difference to maternal outcomes. The prevalence of gestational diabetes was reduced in women who accessed the programme suggesting that gestational diabetescould be decreased by educating women during pregnancy regarding healthy diet and exercise.One factor which may have affected the results of this study was the low attendance rate among women who were randomised to receive the education programme. A higher rate of attendance at education classes may have improved outcomes in others areas.
HISTOPATHOLOGICAL CORRELATION OF LUPUS NEPHRITIS WITH EXTRA-RENAL MANIFESTATION AND LABORATORY FINDINGS
Authors: Mirza Raouf
Published: August 2017

Background

Lupus nephritis is one of the most serious manifestations of Systemic lupus erythematosis and it is a major cause of morbidity and mortality. 

Objectives

To find out the relation between Histopathologyical classes of Lupus nephritis with renal, extra renal clinical manifestation and laboratory data. 

Patients and Methods

A cross-sectional study performed on 45 patients with biopsy proven lupus nephritis, which they were collected from April 2012 to April 2013. 

Results

The current study shows female predominance 32 (71.1%) compared with 13 (28.9%) male. Class IV 15 (33.3%) was the most common type followed by class III 9 (20.9%). The new onset hypertension was the commonest clinical renal presentation 32 (71.1%) and the musculoskeletal manifestation 37 (82.2%) was the most common extra renal manifestation. The correlation between classes of Lupus nephritis with clinical and laboratory data were significant for hypertension, 24 hrs urinary protein excretion, S. Creatinine, S. Albumin, Anti-Sm and Anti-dsDNA positivity and low complement levels (C3, C4).

Conclusion

Class IV is the commonest class of Lupus nephritis. Female preponderance becomes less pronounce in lupus nephritis compared to prevalence SLE.
COMPARING THE EFFECT OF MIDAZOLAM AND METOCLOPRAMIDE ON PREVENTION OF POSTOPERATIVE NAUSEA AND VOMITING IN LAPAROSCOPIC CHOLECYSTECTOMY UNDER GENERAL ANESTHESIA
Authors: Ali Gona , Hama Aree
Published: August 2017

Background

Postoperative nausea and vomiting is one of the most frequent complications of general anesthesia. The overall incidence of postoperative nausea and vomiting is currently estimated to be around 20 to 30% and in certain high-risk patients; this incidence may reach 70% .

Aims

The aim of the study is to compare the antiemetic efficacy of midazolam or metoclopramide in laparoscopic surgery under general anesthesia.

Methods

In this study 120 patients (ASA I–II) whom underwnet laparoscopic cholecystectomy in Sulaimani Teaching Hospital were evaluated as double-blinded randomized study, patients were allocated randomly to one of three main groups: Group 1 (n= 40) received midazolam (0.03 mg/kg) i.v as a premedication, Group 2 (n= 40) received metoclopramide (10 mg) i.v as a premedication and Group 3 (n= 40) received standard premedication. Anesthesia was standardized for all patients, follow up done for them up to 24 hrs. Data were interpreted by Chi-square test and Pearson’s test, using Statistical Package of Social Sciences Software (SPSS).

Results

The incidence of postoperative nausea and vomiting was 20% with midazolam (P < 0.05), 35% with metoclopramide (P >0.05), and 57.5% with none of two drugs.

Conclusion

Midazolam is more effective than metoclopramide in preventing post-operative nausea and vomiting.
THE EFFECT OF ADENOTONSILLECTOMY ON THE QUALITY OF LIFE AMONG CHILDREN TWO TO THIRTEEN YEARS OF AGE
Authors: Zmnako Sherko , Chalabi Yusuf , Said Said , Hama Ameen Huner , Krim Rekawt , Mohammed Mohammed
Published: August 2017

Background

The tonsils and adenoid enlargement are the most common cause of respiratory tract obstruction in children and cause obstructive sleep apnea and snoring. These children may present with recurrent upper respiratory tract infection with frequent antibiotic uses. Parents may worry about some alteration in children’s behavior and development which are caused by adenotonsillar enlargement. 

Objectives 

To evaluate the quality of life of children with adenotonsillar enlargement, recurrent and chronic tonsillitis before and after adenotonsillectomy. 

Patients and Methods

A prospective observational study done. Data collected from (January 2015 to end of July, 2015). Parents of 118 children who underwent adenotonsillectomy in (ENT, Head and Neck Surgery – Sulaimani Teaching Center) were interviewed before the operation and 6 months after the operation, by using the questionnaire about quality of life, physical problems, sleeping problems, speech and swallowing problems, emotional discomfort, limitation of activities and parents’ concerns; each of them scored from zero to six.

Results 

The score obtained by the questionnaire after adenotonsillectomy significantlyreduced as compared to the score obtained before the operation. Symptoms which have the highest scores before the operation are nasal obstruction and snoring. There was a decrease in the number of upper respiratory tract infections after the adenotonsillectomy. There was a significant decrease in the use of antibiotics after adenotonsillectomy. 

Conclusion

We conclude that the quality of life of these children improved after adenotonsillectomy, especially the physical problems and sleep problems, the number of upper respiratory tract infections decreased and the decrease in the use of antibiotics, but children who have had symptoms of rhinitis had less improvement in their quality of life compared to the children who didn’t have these symptoms.
The effects of goutweed (Aegopodium Podagraria L.) preparations and their combinations with metformin in rats with the disorders of the lipid and carbohydrate metabolism induced by protamine sulphate
Authors: Gorbatch Tatiana V , Shtrygol’ Sergei Y , Mishchenko Maria V , Stepanova Svetlana I , Taran Andrei V
Published: August 2017

The improvement of the therapy of the metabolic syndrome, obesity, and type 2 diabetes is an important task which may be realized through the co-administration of herbal and synthetic medicines. The tincture and extract obtained from the aerial part of goutweed (Aegopodium podagraria L.) have been shown to possess antidiabetic and organoprotective properties. Goutweed tincture exerts a permissive effect on the action of metformin in dexamethasone-treated diabetic rats. Aim. The objective of this study is to determine the efficacy of the combined use of goutweed tincture and extract with metformin on the model of the primary disorder of the lipid metabolism. Materials and Methods. The model was used that presupposed administration of protamine sulfate to rats (10 mg/kg per day intramuscularly) against the background of atherogenic diet with the additional administration of cholestrol. Goutweed extract and tincture (1 g/kg and 1 ml/kg intragastrically, respectively), metformin (50 mg/kg intragastrically) and their combinations were administered during the whole period of model development. The lipid composition of the liver and blood plasma, as well as the content of glycogen in the liver were studied, and, as this model is accompanied with insulin resistance, glucose tolerance test was carried out. Results. It has been shown that all studied drugs and their combinations normalize the lipid composition of the liver, reducing the content of cholesterol and triglycerides and increasing the level of phospholipids. They do not significantly influence on the lipid spectrum of the blood plasma, tend to elevate the level of liver glycogen, their efficacy does not change in combined use. Goutweed tincture and metformin in combination, but not per se, completely normalize area under glucose curve that is significantly increased in the untreated group, the extract does not change this value. Conclusions. Goutweed extract and tincture normalize the lipid composition of the liver in rats with lipid and carbohydrate metabolism disorders caused by protamine sulfate and atherogenic diet, the tincture also exerts a permissive effect on the action of metformin on glucose metabolism, but not on lipid metabolism. (For citation: Tovchiga OV, Gorbatch TV, Shtrygol’ SYu, et al. The effects of goutweed (Aegopodium podagraria L.) preparations and their combinations with metformin in rats with the disorders of the lipid and carbohydrate metabolism induced by protamine sulphate. Reviews on Clinical Pharmacology and Drug Therapy. 2017;15(2):31-41. doi: 10.17816/RCF15231-41).
The study of the stability of fullerene C60 films
Authors: Ilyin Viktor V , Piotrovskii Levon B
Published: August 2017

The aim of this work was to study the stability of fullerene C60 upon irradiation by visible light in air flow. The fullerene film with thickness of 100 nm are studied. Analysis of the results was performed by HPLC and UV spectroscopy. It appeared that under experimental conditions the stability of the fullerene is low. When specific power of irradiation of the analyzed films W = 70 mW/cm2 for 300 hours and simultaneously pumping the air, the products of oxidation and polymerization of fullerenes are. (For citation: Ilyin VV, Piotrovskii LB. The study of the stability of fullerene C60 films. Reviews on Clinical Pharmacology and Drug Therapy. 2017;15(2):42-45. doi: 10.17816/RCF15242-45).
Mesenchymal stem cells of the bone marrow in treatment of genital tuberculosis in rabbits (experimental research with morphological control)
Authors: Ariel Boris M , Guseinova Faina M , Vinogradova Tatiana I , Zabolotnykh Natalia V , Niaury Dariko A , Yudintceva Natalia M , Vitovskaya Maria L , Dogonadze Marine Z , Rubtsova Olga L , Yablonsky Piotr K
Published: August 2017

The aim of this study was to evaluate a therapeutic efficacy of allogenic mesenchymal bone marrow stem cells (MSCs) (5 million / ml dose) in combination with specific therapy in experimental female genital tuberculosis (20 female “Chinchilla” rabbits). It has been shown that on the background of specific therapy the injection of MSCs actively affects reparative processes and promotes reepithelialization of the fallopian tubes 2 months after the inoculation. An active position of myofibroblasts differentiating from the MSC in the reparative reaction and promoting a normalization of epithelium and connective tissue relations was registered. At the same time, the introduction of a new antituberculous drug - tioureidoiminomethylpyridinium perhlorate (perhlozon) to the specific treatment, was contributed to a restoration of structural and functional integrity of the fallopian tubes, by reinforcing the effect of etiotropic substances and by accelerating abacillation. (For citation: Ariel BM, Guseinova FM, Vinogradova TI, et al. Mesenchymal stem cells of the bone marrow in treatment of genital tuberculosis in rabbits (experimental research with morphological control). Reviews on Clinical Pharmacology and Drug Therapy. 2017;15(2):47-55. doi: 10.17816/RCF15247-55).