This study aims to determine whether Financial Target, External Pressure, and Ineffective monitoring can influence managers in conducting Financial Statement Fraud. A total of 7 food and beverage companies are listed on the Indonesia Stock Exchange for the period 2015 - 2019. This study uses purposive sampling as a sampling technique and documentation as a data collection technique. The data that has been collected is then analyzed by multiple linear regression analysis. The results of hypothesis testing show that (1) financial targets have no effect on financial statement fraud, (2) external pressure has no effect on financial statement fraud, (3) ineffective monitoring has no effect on financial statement fraud, and (4) financial targets, external pressure, and ineffective monitoring simultaneously affect the financial statement fraud.

Dental fluorosis is a common disorder characterized by hypomineralisation of the tooth surface and affect the aesthetic appearance of the teeth. (2) It is caused by excessive and chronic consumption of fluoride during odontogenesis. (1) The affected teeth are characterized by the presence of stains with different colors (white or brown) associated or not to loss of substance (1). This aesthetic damage has a significant impact on the quality of patient’s life. (1, 2, 3). To manage this aesthetic problem, superficial irregularities and certain intrinsic stains could be solved by Enamel micro-abrasion procedure. This conservative technique could be followed by in-office or at-home bleaching. (1, 2, 3) Hence, the objectives of this article are: • To discuss the indications and limitations of enamel microabrasion. • To present three case reports treated by enamel microabrasion.

Osteosarcoma is a malignant neoplasm of the bone, commonly affecting the long bones. The involvement of the jaws is rarely noticed. This neoplasm often shows a typical clinical behavior as well as varied radiological appearances. To confirm the final diagnosis of an osteosarcoma, it is often required to carry out a histopathological examination of the multiple biopsy specimens. Moreover, a vigorous discussion amongst experts is as well required. In light of their aggressive behavior, an early diagnosis is crucial to determine the adequate treatment. Dental professionals may be the first to detect jaw osteosarcomas in their initial stages. This article presents a case of maxillary osteosarcoma in a 45-year-old male patient with important evolution due to delayed diagnosis. It also highlights the importance of CT scan and MRI in the control of tumor progression and in the choice of the adequate treatment.

Background/Objectives: The following study was performed to test and compare the shear bond strength and of the orthodontics brackets bonded to extracted human premolar teeth using various etching procedures and also to determine the brackets / adhesive failure mode. Materials/Methods: The teeth were acid-etched using 37% orthophosphoric acid, laser-etched with Er: YAG (Fotona Lares, wavelength, 2 940 nm) and both acid etching followed by laser etching. Orthodontic brackets were bonded to all the teeth using Transbond XT paste (3M Unitek). Results: Shear bond strength of all teeth of each group was determined by using Universal testing machine. Data obtained were compared by Kruskal Wallis analysis of variance (ANOVA) and chi-square (χ2) test was used to compare the adhesive remnant index (ARI) scores for all the three groups. Conclusions: The study found laser-etched procedure more effective than acid-etched procedure and both acid and laser-etched procedures in the management of orthodontics.

This research work is premised on investigating the failing state of the Sango Ota- Owode expressway with design life of 20 years when it was first opened to traffic in 1974. It was reconstructed in 1993 through 2000 when it was fully opened to traffic again. However, it has become unserviceable with several deformations and deterioration all over the entire road. Eight soil samples were collected at the chosen failed sections and five soil samples at the good section for both sub-grade and sub-base, Twenty six samples all together. The soil samples were tested to determine the Atterberg limits, particle size distribution, compaction and California bearing ratio and the results were compared with the Federal Ministry of works and housing (1994) general specification. The Optimum Moisture Content (O.M.C) test result for the sub-grade and sub-base materials shows that none of the eight samples met the required criteria as their values were greater than the maximum of 7% specified. Only three samples of locations at Km 28+100 (o-s), Km 25+069 (o-s) and Km 24+000 (o-s) with values of 8%, 7% and 8% respectively, met the soaked CBR condition of at least 7%, while only two samples of locations at Km 28+100 (o-s) and Km 24+000 (o-s) with subgrade CBR values of 16% and 17%, met the unsoaked criterion. For the sub-base, only samples of location Km 25+069 (o-s) with value of 34% met the soaked CBR value of at least 30% while samples of locations at Km 28+100 (o-s) and Km 25+069 (o-s) with unsoaked CBR values of 80% and 82% respectively, which met the minimum 80% criterion for subbase. From the above undesirable results for the geotechnical investigation, reconstruction of the pavement is recommended.

Introduction: In Cameroon, as in other developing countries, rural populations use medicinal plants based on knowledge and ancestral practices. To promote this type of medicine, the aim of the present study was to characterize medicinal plants and recipes used by traditional healers of Mbam and Inoubou Division in Cameroon. Material and methods: A total of 17 volunteer traditional healers were interviewed. Plants were photographed and the samples collected in the presence of the traditional healers. The identification of these plant samples was carried out by the experts of the National Herbarium of Cameroon. Results: Eighty-two (82) species with 77 genera and 44 botanical families were counted. Herbaceous plants (46%) followed by trees (36%) constituting the morphological types mostly represented. The main families were Fabaceae (9 species), Euphorbiaceae (7 species), Asteraceae (6 species), Poaceae (4 species) and Apocynaceae (3 species). 126 herbal recipes were identified. Decoction was the most widely used method of preparation and the oral route was the main route of administration. Ageratum conyzoides L (5.24%), Citrus medica L (4.71%), Carica papaya L (4.19%), Elaeis guineensis. Jacq. (3.67%), Senna alata (L.) Roxb (3.67%), Cymbopogon citratus (DC.) Stap (3.14%), Euphorbia hirta L (3.14%), Musa paradisiaca L. (3.14%), Psidium guajava L (3.14%) and Annona muricata L (2.62%) represented the ten species of medicinal plants most used. Conclusion: Plants and recipes identified constitute a basis for studies on phytochemical and pharmaco-toxicological analyzes, which are essential for the development of improved traditional medicines.

The purpose of this research was to analyze the influence of competence, time budget pressure and audit complexity with motivation as moderating. The study uses quantitative methods, by sending a survey to a population of 100 respondents from external parties, namely accountants and KAP auditors who are domiciled in the DKI Jakarta area. The survey was conducted on several sample members whose data were collected using a questionnaire. The results showed that the competence variable and time budget pressure had a positive effect on audit quality, because the better the competencies possessed by each auditor, the higher the quality of financial reports, while a tight time budget caused the auditor to leave the planned part in the audit stage. (part of the audit plan) which can be important and can result in lowering the quality of the resulting audit, while complexity has a negative effect on audit quality, because in this study the auditors felt it was easier because of the use of accounting software in carrying out the audit process. An integrated accounting system helps auditors to carry out audits more easily. The results showed that motivation was unable to moderate the effect of competence and complexity on audit quality when the tasks assigned to the auditors were not in accordance with their competencies and the emphasis was only on understanding the client's systems and SOPs without discussing the breadth of divisions within the company or its industry. Meanwhile, the results of data processing show that motivation can moderate the effect of time budget pressure on audit quality.

UV-absorber Tinuvin 327 was used as active agent in this work. It was added in three different amounts (0.25% 0.5% and 1.0%) in water-based disperse ink-jet inks. The surface tension, pH, viscosity and conductivity of the prepared formulations were monitored over a period of 90 days in order to estimate the ink stability and the compatibility of the UV-absorbers with the ink constituents. The inks were used for ink-jet printing on paper, transfer printing on polyester and polyamide and thermostabilization. Wash light and rub fastness were evaluated on the printed samples. Color coordinates were measured. Qualitative determination of the active agents, adsorbed on the printed samples was made by using UV-Vis Spectroscopy.

This study examined the relationship between organizational justice and employee commitment in the Port Harcourt Area Command of the Nigeria Police Force. Distributive justice was the dimension of organizational justice considered in this study. Affective, normative and continuance commitment were used as measures of employee commitment. The study adopted a cross-sectional survey research design. The primary source of data was a structured self-administered questionnaire. The population of this study consists of Senior Police officers from the rank of Assistant Superintendent of Police (ASP) and above, and the other ranks made up of Inspectors and Non-Commissioned Officers (NCOs) working in the twenty-seven (27) Police Divisions distributed in four (4) Local Government Areas of Rivers State, Nigeria which has a total staff strength of 14,886. Due to the large size of the population, the Taro Yamane Sample Size determination techniques were used to determine the sample size of 390 employees, which were selected through stratified random sampling. Internal reliability of the instrument was achieved through the Cronbach Alpha coefficient with items being above 0.70. The Spearman Rank Order Correlation tool was used for hypothesis testing. The study findings revealed that there is a significant relationship between organizational justice and employee commitment in the Port Harcourt Area Command of the Nigeria Police Force. The study recommends the Nigeria Police should.

Psychological well-being is about lives going well. It is the combination of feeling good and functioning effectively. Sustainable well-being does not require individuals to feel good all the time; the experience of painful emotions is a normal part of life, and being able to manage these negative or painful emotions is essential for long term well-being. Happiness in a broad sense is a label for a family of pleasant emotional states, such as, joy amusement, satisfaction, gratification, euphoria and triumph. Lockdown during pandemic has disturbed the psychological functioning of human beings. Psychological well-being and happiness would be disturbed due to condition of lockdown. Hence, the present study focuses to understand the psychological well-being and happiness among young adults under the condition of lockdown. The study was executed in two phases. Results show that there is significant relationship between psychological well-being and happiness among young adults. Thematic analysis shows that lockdown has an effect on young adults. Building strengths to handle tough situations is very important. Thoughtful, careful, adaptable and effective practices can help deal with lockdown during pandemic.

Gossypium hirsutum L. is most essential cash crop which provide fiber to fabric industries globally. Cotton is the world leading crop, is plenteous and produced economically, manufacturing products of cotton relatively cheap. The threads can be prepared in to a wide-ranging fabrics variety like light-weight laces and voiles to heavy-weight sailcloth’s and heavy piled velveteen’s, appropriate for large diversity of wearing apparel, furnishings and much industrial consumption. Fabrics from cotton can be tremendously long-lasting and resilient to scratch. Reduction of water loss through leaves is a crucial phenomenon in cotton plants under drought stress. ABA is one of the most important stress hormones and participates in various crucial physiological processes during the plant life cycle, including stress responses, development and reproduction. Exogenous application of osmo protectants and various plant growth regulators have been found effectively to enhance drought tolerance in cotton. To increase the tolerance in cotton against drought stress, transcription factors are excellent candidates for the plant scientists. Cotton is an important cash crop worldwide. Although it is classified as one of the most salt-tolerant major crops and considered a pioneer crop in reclamation of saline soils, its growth and development as well as yield and fiber quality are negatively affected by excessive salts in the soil.

Resilience is the capacity to recover from difficulties and toughness in life rapidly. It is also described as the ability to successfully negotiate, adjust to, or manage significant sources of stress or trauma during this method. On the other hand, death anxiety or fear of death is present in all living humans, but it becomes more evident in settings where mortality is a factor (Greenberg et al., 1990). The current pandemic has not only thrown our lives into disarray, confusion, and disorder, but it has also thrown us into an endless era of mortality, when no one can be sure of their own well-being or safety. Covid-19 pandemic has potentially increased the level of stress, anxiety, fear, frustration, social deprivation and has affected our physical and mental well-being. Hence, the present study aimed to study the difference and relationship in resilience and death anxiety among covid positive and covid negative people. Results show that there is no difference in resilience between covid positive and covid negative people, no significant difference in death anxiety between covid positive and covid negative people, there is no relationship between resilience and death anxiety among covid positive people, whereas there is a significant relationship between resilience and death anxiety among covid negative people.

The rapid spread of COVID-19 pandemic and the protective measures to mitigate its impact have drastically impacted the parents. Pandemic periods are significantly stressed by the many unexpected changes, losses, and uncertainties that kick parents out of their normal rhythm of life. To encounter this kind of situation there is a need to develop self-efficacy and emotional maturity which plays an important role to deal with such disasters. The objective of the study was to understand the relationship between emotional maturity and self-efficacy among parents during pandemic; to identify the prominent emotions among parents during pandemic; to understand the measures taken by parents to deal with pandemic and; to identify the suggestions given by parents to deal with emotions and social situations during pandemic. Results of Phase I shows that, there is a partial significant relationship between emotional maturity and self-efficacy. Thematic analysis of the study shows both positive and negative effects of pandemic. The positive side of it, brought families together, spend more quality time, increased the focus on physical as well as mental health, spending time evenly with relishing moments, taking part in all activities of their choices, learning new things and keep them updated. While the negative side of it speaks of the challenges faced by them every day, loss of loved ones, no human touch, sudden changes in life pattern, loss of job, taking care of the family, being cautious, managing various things at a time, psychological effects and financial crisis.

Wannan bincike ya yi nazari ne a kan yadda al’ummar Hausawa suke gudanar da muhimman al’adun matakan rayuwarsu. A ƙoƙarin fayyace waɗannan ginshiƙai na rayuwa kamar yadda suke a kowace al’umma, nazarin ya kalli irin tanadin da Maguzawa suke yi musu a al’adance. Waɗannan abubuwa kuwa su ne abinci da muhalli da sutura da hanyoyin tattalin arziki da makamai da kuma hanyoyin samar da magunguna. Manufar wannan bincike ita ce a tabbatar da cewa, su ma Maguzawa al’adarsu ita ta tanadar musu yadda suka shimfiɗa rayuwarsu dangane da wasu ginshiƙai na rayuwa. Haka kuma nazarin yana da manufar fayyace yadda Maguzawa suke amfani da fasaharsu wajen samar wa kansu abin da ya zama dole su tanada kamar sauran al’ummu na duniya. Babbar hanyar da aka bi wajen gudanar da wannan nazari ita ce hira da dattijan Maguzawa ta fuskar shekaru domin tsamo abin da za su iya tunawa kuma waɗanda al’adunsu suka tabbatar dangane da waɗannan ginshiƙai na rayuwa. Haka kuma an yi nazarin littattafai da kundayen da aka rubuta musamman waɗanda suka shafi al’adun Maguzawa. Daga ƙarshe, nazarin ya gano cewa, Maguzawa sun yi amfani da abubuwan da suka samu a wuraren da suke zaune wajen shimfiɗa wa kansu al’adu cikin sauƙi da kuma samar wa kansu duk abin da suke bukata waɗanda suka zama dole rayuwa ta amfana da su. Wannan tanadi da suka yi, ya yi tasiri a rayuwarsu kuma ya taimaka musu wajen dogaro da kai.

Objective: The aim of this study is to evaluate survival and complications associated with short implants (6 <8 mm) in the rehabilitation of patients with atrophic ridges of the mandible. Materials and Methods: We performed a prospective study in 78 patients (32 women and 46 men, age: 54.6 years, range 38–63) participated with atrophied mandibles with 702 short implants (Bicon, LLC, USA).104 implants were 5.0mm long, 485 implants were 6.0mm long, and 123 implants were 8.0mm long, diameters implants from 3.0mm to 6mm) All patients underwent a thorough clinical examination according to the generally accepted scheme. The study included patients in whom the location of the inferior alveolar canal from the crest was 6–9mm, width ≥5 mm (as determined radiographically). All patients were selected after meticulous evaluation of their medical histories and dental examinations, including dental cone beam CT scans. Of the total number of patients (78), 27 patients were edentulous, 51 patients were partially edentulous. 27 edentulous patients, implants were inserted using surgical guides. All implants were installed with a conventional surgical protocol. Postoperative therapy included antibacterial, anti-inflammatory drugs. Implantation was carried out according to a standard two-stage protocol developed by the manufacturer. The 3 months later after in second stage implantation, the method of RFA-Resonance Frequency Analysis method was used. The functional load on dental implants was performed with ISQ values above >65. The prosthodontic rehabilitation was carried with implant supported non-removable orthopedic structures. The following parameters were recorded and evaluated: implant survival, MBL over time. The marginal bone lose MBL of the jaw around the implant was also 3 months after loading the prosthesis; and 1 year, 2 years, 3 years and 5 years after implant placement. Results: We analyzed data from 76 patients who were assigned to 702 implants (in the mandible). No postoperative complications were reported. All patients had healthy soft tissues. The mean implant stability index (ISQ) was 69.2±10.6 for primary stability at implants placement, respectively 73, 6 ISQ after 3 months befor loading. Compared to baseline, mean marginal bone loss (MBL) after 6 months of prosthetic loading was 0.51±0.28, at the end of the 1 year 0.94±0.31, at the end of the 3 year 1.23±0.34 respectively, at the end of the 5 year 1.45±0.61. On average, over the observation period (42.6 ± 16.4 months), the implantation success rate was 96.8% in the lower jaw (two implants were lost), and the prosthetics success rate was 98.7%.The results obtained are comparable with success criteria in implant rehabilitation. The reported technique proved to be successful in the population observed, with minimal trauma and reduced invasiveness. The patients were satisfied with the aesthetic and functional result of the treatment. Conclusion: In patients with mandible bone atrophy, short implants with an optimized macrostructure represent a reliable method of functional rehabilitation. The results showed that short implants with is effective in improving the chewing ability of the patients with an atrophied mandible.