Banking is a financial institution that carries out intermediary activities between people who own funds and people who need funds. Because of these activities, ongoing supervision is needed to avoid any party being harmed. One way to assess banking performance is to compare the financial ratios of one period with other methods. The aim of this research is to determine and analyze comparative financial ratios using liquidity ratios, solvency ratios, profitability ratios and economic value added (EVA) as a means of measuring financial performance in banks listed on the Indonesia Stock Exchange. The research method used is descriptive analysis with the data used is secondary data in the form of financial reports for the 2018 period. The results show that there is no difference between financial ratios in the form of Liquidity ratios, Solvency ratios and Profitability ratios with Economic Value Added (EVA) as a tool for assessing banking financial performance.

Intestinal obstruction is one of the common causes’ emergency department visits, the prompt management of which is complicated by wide array of causes. Supra-vesical hernia has been reported to be a rare surgical cause of obstruction. Early diagnosis is often difficult and therefore can it has high chances of acute & emergent presentation. Prompt recognition of symptoms and evaluation are important to prevent poor prognosis. We are presenting a case of 62-year-old, medical free, male patient presenting to emergency department with clinical picture of abdominal obstruction. Based on the clinical examination and abdominal radiography, a provisional diagnosis of small bowel obstruction was made. CT scan confirmed the diagnosis with further specifying the extent of the hernial sac reaching up to the urinary bladder. The patient was managed successfully through exploratory laparotomy with no injury to the urinary bladder.

This research aims to analyze and discover the weaknesses of the regulations for making Sharia banking deeds that do not yet have certainty value and how to reconstruct the standards for making Sharia banking deeds, the authenticity and legal force of notarial deeds used in Sharia banking practices based on the value of certainty in a normative legal research which examines legal norms in regulations that examine the research object. The data used in this research is secondary data, namely primary legal material in the form of laws and regulations governing criminal sanctions. Secondary legal materials in the form of scientific literature and previous research discussing criminal sanctions and tertiary legal materials in the form of legal dictionaries. Based on the results of data analysis, it is concluded that there are two weaknesses in the regulations for making Sharia Deeds in this case: a. The Sharia notarial deed agreement does not conform to the format according to Article 38 UUJN, especially the placement of the word "Bismillahhirrahmanirrohim" and the word "Alhamdulillah". b. The inconsistency of the Sharia notarial deed agreement in its substance is that there is a clause for immediate collection of all Murabahah debts and delivery/disposal of goods and this is clearly contrary to the Fatwa of the National Sharia Council number 04/DSN-MUI/IV/2000 concerning Murabahah therefore, it is necessary to reconstruct Article 38 paragraph (3) UUJN concerning deed bodies.

Background: Caesarean section is the most common Obstetric surgical procedure. Repeat CS has been a significant contributor to the overall increase in CS rate and accounts for about one- third of all caesarean deliveries worldwide. Objective: This study aimed to determine the prevalence and outcome of repeat Caesarean section. Materials and methods: The study was a 3-year retrospective review of Caesarean sections, carried out between 1st July 2020 and 31st June 2023 in the department of Obstetrics and Gynecology of Rasheed Shekoni Federal University Teaching hospital. The case files of the participants were retrieved from the record department. Data analysis was carried out using IBM statistical package for social sciences (SPSS) version 26. Measured variables were expressed in frequencies and percentage. Test for association was done using chi-square non-parametric test, setting P-value at <0.05. Results: A total of 144 were repeat caesarean deliveries were performed out of 344 Caesarean sections done during the review period, giving an incidence rate of 41.9%. The mean age of the patients was 30.42 ± 50 years and the mean parity was 4.47±2.62. Most (51.39%) of the repeat CS were elective. Majority (93.06) of the patients had EBL ≤1000ml and most (82.6%) of the babies delivered had 5th minute Apgar score of ≥7. Conclusion: The repeat Caesarean section rate in this study is high. Similarly, the emergency Caesarean section rate at first and second order repeat Caesarean deliveries is high. Additionally maternal and fetal complications are higher among women lower order Caesarean deliveries.

This research aims to find and analyze the weaknesses of the criminal sanctions regulations against perpetrators of plantation crimes which are not yet based on the value of justice, and to reconstruct the criminal sanctions regulations against perpetrators of criminal acts based on the value of justice in a normative legal research which examines legal norms in regulations that examine the research object. The data used in this research is secondary data, namely primary legal material in the form of laws and regulations governing criminal sanctions. Secondary legal materials in the form of scientific literature and previous research discussing criminal sanctions and tertiary legal materials in the form of legal dictionaries. Based on research conducted, there are several norms of criminal sanctions against perpetrators of plantation crimes in Law Number 39 of 2014 concerning Plantations that are not based on the value of justice because the orientation of the UUP is on large internationalization investors or foreign investors so that plantation regulations are liberalizing, as is the case with Regulation of criminal sanctions and fines against perpetrators of plantation crimes is still weak, especially corporate sanctions. Weaknesses in the regulation of criminal sanctions against perpetrators of plantation crimes currently include weaknesses in legal substance, legal structure, and legal culture. From this weakness, there is also a legal vacuum and legal ambiguity, therefore, the reconstruction offered is carried out with the reconstruction of the norms of Article 103 to Article 113 of Law No. 39 of 2014 concerning Plantations.

J.D. Salinger’s novel The Catcher in the Rye (1987) explores the inner world of a 16-year-old middle school teenager, Holden Caulfield, during the three days he spends wandering from school to New York City. The anger and anxiety displayed in the protagonist strike a strong chord among young readers. Jonah, a surprising prophet in the Old Testament, refuses to follow God’s behest to prophesy in Nineveh and instead flees in the opposite direction. Abraham Maslow, a 20th-century American psychologist, draws inspiration from this narrative and develops the concept known as Jonah Complex, which he defines as the fear of one’s own greatness and the evasion of one’s own best potential. This article aims to analyze the character of Holden Caulfield in The Catcher in the Rye by drawing a comparison to the biblical story of Jonah and incorporating the psychological concept of Jonah Complex. By examining these elements together, it will be argued that Holden Caulfield exhibits symptoms of Jonah Complex, resulting in his fear of growth and his avoidance and disregard for his own prospect. Significantly, this study will draw from Abraham Maslow’s theories feasible solutions for addressing Holden’s Jonah Complex and ultimately achieving his self-actualization. Meanwhile, the paper will provide for teenagers like Holden with conducive significance as to one’s psychological health and personal growth.

Here we present the first English translation of Chapter IV of section 3 of the book ‘Contemporary German Philosophy’ (‘Die deutsche Philosophie der Gegenwart’) written by Dr. Gerhard Lehmann, University of Berlin. This part, entitled ‘Political Philosophy’, summarizes the philosophical work of Alfred Rosenberg, Ernst Krieck, Alfred Baeumler and Hans Heyse. The authentic practitioners of the love of wisdom will find here very interesting and fascinating ideas to study and exploit (for example, the ‘region’ model of reality).

In this fifth part of the series, dedicated to the research and meditations on Nietzsche of the philosopher Prof. Dr. Alfred Baeumler, we present his text entitled 'Nietzsche as an existential thinker', published in 1930. This text stands out for its conceptual clarity and intellectual brilliance. Reading it, like the texts presented in the previous installments, makes us wonder if today we are finally witnessing the slow final agony of Greco-Roman-Germanic Europe.

During the period 2018 - 2023, the cultural and spiritual life of workers working in industrial parks in Phu Tho has received attention and had many positive changes. However, the spiritual life of workers is not uniform and not commensurate with their contributions to businesses and to the socio-economic development of the province. There are still many difficulties in improving the quality of cultural and spiritual life for workers in industrial parks. Therefore, in the period 2023 - 2028, there needs to be clearer solutions so that the cultural and spiritual life of workers in industrial parks in Phu Tho is improved not only in quantity but in depth. quality. With that desire, along with solutions on policy mechanisms, activities of trade unions,... in this article, the author focuses on clarifying the group of solutions on propaganda.

This research aims to examine the influence of effective tax rates, the existence of transactions with Tax Haven countries, and the aggressiveness of transfer pricing on tax avoidance. This research observed 115 public and private companies in all areas of the Indonesian Tax Authority whose tax disputes over transfer pricing cases had been decided by the Indonesian Tax Court for the 2017-2022 period. This research was carried out using a quantitative approach with cross section data which was then analyzed using multiple regression analysis using the Eviews 12 application. The secondary data for this research came from Financial Reports, Court Decisions and Tax Annual Corporate Reports which had received approval from the Directorate General of Taxes and used initials so as to avoid violations of official secrets. The results of this study indicate that the effective tax rate has an influence but is not significant on tax avoidance. This shows that the effective tax rate or large tax burden of companies, most of which are foreign owned, has not been able to encourage these companies to avoid tax. On the other hand, the existence of transactions with Tax Haven countries and the aggressiveness of transfer pricing have a positive and significant effect on corporate tax avoidance. These results indicate that there are transactions with affiliates in Tax Haven countries and the more aggressive the company is in its transfer pricing policy, it indicates that there is a strong motive to avoid tax.

One crucial factor that affects a person's well-being is their level of financial satisfaction. This study aims to create a research model based on technology, financial literacy, financial inclusion, and financial satisfaction. This research data was obtained from questionnaires distributed to communities in Cilacap and Banyumas, consisting of 110 people. The data obtained were analyzed using SmartPLS Ver 3.2.9 software. The study shows that financial inclusion is driven by financial technology and financial literacy. There is a positive correlation between financial satisfaction and financial inclusion. Financial satisfaction and financial literacy are positively correlated. Nevertheless, there is no relationship between fintech and financial satisfaction. In addition, this study found that financial inclusion could mediate the relationship of financial technology to financial satisfaction. However, financial inclusion cannot mediate financial literacy with financial satisfaction. The results of this research are expected to be helpful for the community and government. The public can increase financial literacy and fintech to optimize financial inclusion. In addition to the community, the government or stakeholders also maximize the availability of access to various quality formal financial services to achieve a 90% financial inclusion index target in 2024 to improve public welfare. The results of this study can be a suggestion for future researchers to find several other factors that affect financial satisfaction.

Healthcare-associated infections continue to be a major problem that endangers patient safety, especially for critically ill hospitalized patients. Reducing the risk of this infection can be achieved through improving compliance with infection control guidelines and identifying and controlling the associated factors. This study aim to investigate factors impacting compliance with infection control guidelines and increasing the risk of healthcare-associated infections in neonatal intensive care units. A qualitative approach, a one-to-one interview design, was used, between April 15 and May 15, 2021, to interview ten participants who worked in the neonatal intensive care unit at a Saudi Arabian referral hospital. Through data analysis, two major themes and four sub-themes were found, which include a factor related to the workforce (shortage of staff and lack of knowledge) and factors related to the workplace (shortage of supplies and lack of monitoring). In conclusion, healthcare-associated infections in neonatal intensive care units are a serious issue that could lead to an increase in mortality and morbidity rates among patients. Thus, healthcare settings' commitment to improve compliance with the infection control guidelines is essential to lowering the incidence of healthcare-associated infections. This can be achieved through proper staffing, sufficient supplies, and effective monitoring.

Anxiety and despair have spread like wildfire with the COVID-19 pandemic. Studies on mental health undertaken during the pandemic have revealed rising rates of suicidality and indications of acute stress and depression. The national laws on travel and quarantine have made attending these routine checkups harder and less practicable. The fast use of telehealth during the epidemic has accelerated the need to address the moral difficulties of using electronic treatments for mental illness. However, the urgent need for socially detached mental health care should not be used to weaken regulations and practices that safeguard individuals from receiving inadequate mental health care or having their personal information misused, raising several ethical concerns for the professionals providing these services. This study aims to provide a theoretical analysis of some of the pressing ethical concerns surrounding online healthcare delivery during COVID-19, which include privacy and data protection, safety and accountability, and access and fairness. Consequently a robust moral framework will be searched for solving some moral dilemmas in this context.

Neurofibroma is a benign tumor characterized by perineural fibroblast proliferation. It is common in the head and neck region but rare in the oral cavity. Most of these lesions are asymptomatic but sometimes may be associated with pain and paraesthesia. Neurofibromas with atypical features are quite rare and only a few cases are reported in literature. Here is a case of a female patient presented with pain and swelling in the anterior maxilla, which was clinically diagnosed as a periapical cyst. Radiographic evaluation of the lesion revealed dilated incisive canal and a Nasopalatine duct cyst was suspected. The patient was advised to take antibiotics for one week. The symptoms were sustained in the follow-up visit and an incision biopsy was made. Microscopic examination revealed pleomorphic spindled and round cells. Immunohistochemistry was performed to identify the origin of these pleomorphic cells. Based on the histopathological examination, special staining, and immunohistochemistry, we concluded the diagnosis as neurofibroma with atypical features. The current case emphasizes the significance of clinical, radiological, histopathological, and immunohistochemical evaluation of oral lesions. The presence of atypical features in Neurofibroma must be considered cautiously as as it is more prone to progress into Malignant Peripheral Nerve Sheath Tumor (MPNST).

Benefiting from the progression of science and technology, an increasing number of enterprises begin to delve into the construction of corporate identity through their official websites, regarded as an international door today. The researches about the building of corporate images takes a large amount of shareholdings in academic area. Notwithstanding, there are only few scholars studying the portray of the profile from an intercultural perspective with “About us” section in company websites as the data. With the help of the corpus analytic tool AntConc, this paper intends to discuss the common and distinctive corporate identities of Fin-Tech unicorns in China and the US respectively which are manifested in high-frequency vocabulary, key words, communication strategy and style. It is discovered that the common identities include international financial technology companies, payment services provider and caring about consumers. Apart from this, CF takes the mixture of proactive and reactive strategy in building its images and tends to be more impersonal and hierarchical in communication style. The proactive strategy and casual communication style constitute to the construction of UF’s identities. From the cultural perspective, CF expresses all of the cultural dimensions specific in China except that of masculinity and femininity and the situation of UF is the same with CF. CF should endeavor to narrow the cultural gap thorough applying effective intercultural communication strategies and keep in line with the local culture. In this way, CF might be able to grab the chances along with the advance of globalization.