This study aims to determine the integrity of the financial statements of plantation companies listed on the Indonesia Stock Exchange 2017-2020. This study began to observe information on cases of disclosure of corporate financial statements that are published and do not meet the characteristics of accounting standards in several business sectors which are thought to be influenced by various factors such as managerial ownership, profitability ratios, and company size. This study used quantitative methods with multiple regression analysis through statistical data analysis software SPSS. The data used is secondary data which is collected through literature review and downloading the issuer's financial statements via IDX.co.id. This study found a negative effect of managerial ownership and firm size on the integrity of financial statements, while the effect of profitability was not found. This finding explains the function of managers as agents and at the same time as a principle of providing great opportunities for managers in making policies that benefit themselves so that the integrity of financial reports is low, as well as the fact that the level of company prosperity encourages management to take policies that have an impact on low financial statement’s integrity.

This report validates the anti-hyperlipidemic property of Pleurotus tuber reguim an edible mushroom widely used for weight loss among other ailments, using Triton X-100 induced hyperlipidemic rats. The lipophilic chloroform (CHE) and hydrophilic 70 % aqueous ethanol (AQE) extracts were obtained by successive cold maceration in increasing order of solvent polarity. Anti-hyperlipidemic activities of the extracts at 100 and 200 mg/kg body weight, was evaluated using Triton X-100 induced hyperlipidemic rats. Artovastatin was used as the standard drug. Compared to the hyperlipidemic untreated control group, there was a significant (p<0.05) dose dependent reduction in the plasma total cholesterol (TC), triglyceride (TG), very low density lipoprotein (VLDL), low density lipoprotein (LDL), and increase in the high density lipoprotein (HDL) after 7 days treatment with the extracts. The trend in the ameliorative activities of the extracts and atovastatin were in the following rank order: atovastatin (43.5%)>CHE-200mg/kgbw (41.4%)>CHE-100mg/kgbw(38.4%>AQE-200 mg/kgbw (35.9%)>AQE-100 mg/kgbw (27.6%) for TC; atovastatin (73.5%)>CHE-200mg/kgbw (68.0%)>CHE-100mg/kgbw(64.5%>AQE-200 mg/kgbw (62.3%)>AQE-100 mg/kgbw (62.2%) for TG; CHE-200mg/kgbw (114.4 %)> AQE-200mg/kgbw(87.3%) >atovastatin (68.7%)>CHE-100mg/kgbw (38.5%)>AQE-100mg/kgbw(8.8%) for HDL; atovastatin (73.5%)>CHE-200mg/kgbw (68.0%)>CHE-100mg/kgbw(64.5%>AQE-200 mg/kgbw (62.3%)>AQE-100 mg/kgbw (62.2%) for VLDL; and CHE-200mg/kgbw (78.5%) > atovastatin (66.8%)>AQE-200mg/kgbw (63.5%)>AQE-100mg/kgbw(26.8%) for LDL. Triterpenoids (phytosteroids), fatty acids, and cardenolides are present in the CHE while, amino acids, saponins and carbohydrate were present in the AQE as metabolites with alkaloids and anthraquinones were absent. P tuber reguim possesses anti-hyperlipidemic effects which could be due to the phyto-constituents present thus justifying its traditional use for weight loss.

This study aims to determine the effect of current earnings, operating cash flow and accrual quality on future earnings. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sample used purposive sampling and obtained a sample of 100 companies with a time period of 3 years to obtain 300. Earnings are proxied by net earnings after tax which is scaled to total assets or Return on Asset, Accrual quality is proxied by discretionary accruals of working capital, Future earnings are earnings. In the period t+1. The research method concludes that there is a positive and significant effect of current earnings and operating cash flows on future earnings, while accrual quality has no effect on future earnings.

Background: Surgical cancellations at the day of surgery present major difficulties to both health care organizations as well patients and families. In a low middle income country (LMIC), cancellations stress an already resource limited system and result in significant financial burden and loss of resources. Due to a limited number of tertiary care hospitals, most families have to travel great distances and outpatient visits for preoperative assessment are unfeasible. We describe a protocol using screening phone calls and patient’s family counseling prior to admission to reduce same-day cancellations rates. Objective: To determine whether implementation of nurse –led protocol involving screening phone call and standardized questionnaire, along with patient’s family counseling 48 hours prior to surgery results in reducing day-of-surgery cancellations. Methods and measures: Pre-intervention data to calculate rate of cancellations was collected. Patient’s families were called 48 hours prior to surgery. A standard assessment checklist was used to cover pertinent points. A brief counseling session was also carried out regarding the surgery .In case of any concerns, attending surgeon and cardiologist were informed and a follow up call made on the day before surgery. A satisfaction survey regarding the effectiveness of the phone call was carried out after discharge from the hospital. Post intervention data was then collected and cancellation rate calculated. Results: Post-intervention, data from 144 screened patients was collected. Day of surgery cancellation rate decreased from 15.2% to 1.43 %( p<0.05) (fig 3). An average cost of $540 (Pakistan Rupee 80000) was saved per cancellation. Most families reported overall satisfaction with the phone call. Conclusion: Implementation of standardized protocol for preoperative assessment has decreased day of surgery cancellations, resulting in better resource utilization and reducing overall hospital costs. It has also helped in improving communication between patient’s family and heath care providers and improved overall patient satisfaction.

Rhabdomyosarcoma is a malignant mesenchymal tumor with striated muscle differentiation. Most commonly developing in children or adolescents. Previously three subtypes have been described: embryonic, alveolar and pleomorphic. Spindle cell / sclerosing rhabdomyosarcoma is a rare new subtype described in the latest edition of the WHO soft tissue, it develops in children and adults and it is subdivided into 3 genomic groups with different prognosis according to the latest advances in cytogenetics. We report a case of sclerosing rhabdomyosarcoma in a 15-year-old boy with painful swelling of the forearm that has progressed for 3 months. Microscopic examination shows entirely tumor fragments, consisting of an eosinophilic hyaline matrix delimiting tumor lobules and nests, sometimes with a pseudo-vascular and alveolar appearance. Tumor cells have small, irregular and hyperchromatic nuclei with coarse chromatin and eosinophilic cytoplasm. Rare rhabdomyoblast cells are noted. Immunohistochemistry shows expression of Desmine; Myogenin; CD99; Myo D1 and loss of SMA expression.

This research purpose to further investigate the role of Investment Policy, Organizational Strategy and Company Performance towards Corporate Social Responsibility. This research took 21 companies on manufacturing sector that still active on the IDX during 2014-2016 as research studied. This research were validate the hypothesis which stated that Investment Policy, Organizational Strategy and Company Performance had a partially or wholly affects the Corporate Social Responsibility. Through multiple regression analysis, it was found that the Investment Policy and Company Performance statistically had a positive impact substantially on Corporate Social Responsibility, but not to Organizational Strategy which did not have a substantial impact on Corporate Social Responsibility. Thus, Investment Policy and Company Performance served as the main determinants of corporate social responsibility disclosure in the manufacturing sector in Indonesia.

We attempt to understand the cross-country impact of interest rate on macroeconomic economic activities among a few major economies such as advanced economies (US, Japan, and Germany) and emerging economies (China, India, and Russia). Using Generalized Impulse Response analysis of VAR model, we find that advanced countries' interest rate affects economic activities relatively higher than emerging economies' interest rate. Contrastingly, among emerging economies, China's interest rate influences economic activities of all while interest rates of India and Russia have either marginal or no impact on others' aggregate economic activities, including advanced countries.

This study aims to examine the effect of implementing corporate risk management on fraud prevention. This study adopts the COSO framework for risk management system analysis. This research is a quantitative study with a case study approach. The sample in this study were 99 employees who served in 5 business units using the simple random sampling method. The data analysis method used is Structural Equation Modeling (SEM). Based on the results of hypothesis testing, it shows that risk management has a significant effect on fraud prevention. The risk management implemented by PT Taspen can be categorized as good. However, it is still necessary to evaluate, monitor and further refine the company's risk management framework.

Knowing the impact of the auditor's competence, work experience, and internal control on audit quality is a goal to be achieved. This type of research uses quantitative research with saturated samples. The data collection technique is primary data that comes from questionnaires, then secondary data is taken from company documentation. The population in this research was 32 internal auditors as respondents at PT Bank Rakyat Indonesia (BRI) Tbk, which is headquartered in Jakarta in the Internal Audit Unit (SKAI). The data analysis technique used SEM with Smart PLS software for windows version 3.0. The results of this research show that audit quality is significantly affected by auditor’s internal control, while competence and work experience have no significant effect.

The COVID-19 pandemic has spread to almost all countries in the world, including Indonesia. Particularly in Indonesia, the COVID-19 pandemic has several impacts, not only on public health but also on lifestyles as a result of various policies from the authorities that apply to handling COVID-19, such as in the fields of economy, social, politics, education, to psychological. Some suggestions that are needed regarding the legal basis for implementing Work From Home (WFH) are as follows: (a) There is still a need for a new integrated policy between the central government and the regions that specifically regulates Work From Home (WFH); (b) The importance of regulating the rights and obligations of parties such as workers, employers, and related institutions in regulating Work From Home (WFH); (c) The importance of involving parties such as workers, employers, and related institutions in regulating Work From Home (WFH) so that the regulations are made more targeted.

This paper provides a summary overview of the benefits of training and retraining of students and staff of Universities in Africa through the adoption of solar energy sources of electricity generation as a form of renewable energy technologies. The paper appraises the impact of the introduction of solar energy technologies on a student of Lesotho, his supervisor and the community. Through news review, the paper uses trending news as a scope within a given period to trace the impact of the initiatives by Southern African Solar Thermal Training and Demonstration Initiative (SOLTRAIN), an initiative of the Austrian Development Agency (ADA). Further the paper appraises trending news through the review of the key features particularly the initiatives contributions to the end users. In comparison, the paper presents the basic characteristics from the initiatives by SOLTRAIN and the Federal Government of Nigeria to the developments of skills as well as training institutions amongst the key elements that contribute to national growth. Conclusively, the reports identifies key drivers that are likely to decide the future direction of the solar energy expansion within the nation.

Globalization and economic progress have been accompanied with an increase in the incidence of lifestyle diseases worldwide. Lifestyle Diseases are a major public health problem globally. According to World Health Organization (WHO), nearly 71% of all deaths globally were attributed to Lifestyle Diseases, a subset of non-communicable diseases (NCDs). A lifestyle disease is linked to the way a person lives. Lifestyle diseases are ailments that are primarily based on the day to day habits of people. Habits that detract people from activity and push them towards a sedentary routine can cause several health issues that lead to chronic non-communicable diseases with life threatening consequences. A primary intent of this article is to educate readers about the risk factors associated with Lifestyle diseases as well as to encourage them to follow a healthy lifestyle in order to reduce the chances of developing a Lifestyle related disease later in their lives.

Introduction: This study analyzes the training activity during the first training macro cycle, from September to February 2021, in the general preparation stage, the special preparation stage and the first stage of the competitions in April of this year. The purpose of the study is: The main purpose of modeling the training load for the preparation of special consistency, in the framework of specific models, units and methodological rules, in the physical and functional point of view. With quality amateur boxers. Methodology: Forty boxers were studied and underwent a 6-month training program to develop special endurance in order to increase the physical performance of boxers. Various training models have been developed, which are recommended to be diverse and dynamic Tested: Complex physical-functional testing is organized through a specific test "with 10 exercises". Functional condition testing was performed via the VO2 Max measurement test (in mil / kg / min), via the ergometric bicycle. Discussiona. The average amount of repetitions of exercises was improved, from 228 to 249 times. Change 21 times, or 9.1%; b. Improved average pulsation after load, from 190 to 186 beats / minute. Change 4 beats, or 2.15%; c. The renewal of the average pulsation within a minute; from 145 to 139 beats / minute. Change 6 beats, or 3.23%. Conclusions: The process of preparing special sustainability has given great help to increase the physical-functional capacity of boxer as well as adaptive skills, safe confrontation with difficult match situations.

Introduction: Eclampsia is a very serious and relatively frequent complication of pregnancy which is considered as ‘obstetrical tragedy’ to the unborn fetus the mother and to the obstetricians. Early diagnosis and proper treatment can reduce the maternal mortality due to eclampsia. Aim of the study: The aim of this study was to assess the maternal outcome of intensive care management for the critically ill eclamptic patients admitted in Dhaka medical college Hospital. Methods: This longitudinal prospective study was conducted in Eclampsia ward and ICU Ward of Dhaka medical college Hospital from January to December of 2004. Sixty Seven very critically ill eclampsia patients were included in this study. Relevant information regarding demographic, during pregnancy, complications, past history of eclampsia, history of antenatal check-up, including drug history were collected. Result: In this study among the 757 eclampsia patient, 67 (8.85%) were critically ill. Maternal mortality was 43.11% due to eclampsia. 70% patients had very high diastolic blood pressure, 44.77% patients have severe oliguria, and 61.69% patients had severe degree of proteinuria. 26.86% of patient’s level of consciousness was less than 5. Unavailability of bed is the prime (75%) cause of delay in shifting patient to ICU ward. Those treated by peritoneal dialysis recovered completely (100%). 25.37% patients had HELLP syndrome and 20.89% had CVA. The most common cause of maternal death in eclampsia ward was cerebrovascular accident 31.42% and in ICU multiorgan failure (33.33%). Mortality was very high among the patients who were with no ante-natal check-up (82.23%). Twenty patients received ICU support and mortality is 12 (60%), but among those 47 patients not received support mortality is 35 (75%). Conclusion: Many patients come to the Hospital at the terminal stages, not only with primary complications but also with many secondary complications. Therefore, a last minute best management effort should be given to everyone by when the complications are diagnosed, a teamwork approaches by multidisciplinary health care.

Most of the plants contain a variety of compounds that are principally active and work against the free radicals. Out of potentially active compounds in the medicinal plants, antioxidants are the most important of all the compounds. There are various flavonoids and antioxidants compounds that are actually possessing the chemical structure with the high stability. Seed biology is an intensive area of study, a reflection of the significance of seeds for several scientific areas. Animal mediated seed dispersal is important for sustaining biological diversity in forest ecosystems, particularly in the tropics. From an evolutionary perspective, the ability of plants to make seeds has conferred major selective advantages, accounting, in part, for the success of seed plants as the largest and most species rich group of land plants. It is important to remove the free radicals that are produced biochemically in the specific organ in order to keep as well as minimize the effects produced by the free radicals. The antioxidants possess certain properties that differentiated them to the other chemical compounds. Animals that are highly vagile are considered to be the most efficient at active dispersal. Highly vagile animals include many species of birds, bats, and large insects. Large aquatic animals are effective dispersers, and some terrestrial animals can disperse large distances on foot. Seed sensitivity to nitrate is affected by other environmental factors, such as light and after-ripening, and by genotypes. Biochemical eptides are the several types of the peptides that are found in the inner portion of the onions. These peptides are gamma-glutamyl-methionine, gamma-glutamyl-isoleucine, gamma-glutamyl-leucine and gamma-glutamyl-valine.