This study aims to examine the effect of tax avoidance, corporate governance, and leverage on earnings quality leverage. The research method used in this study is descriptive and verification. The population target in this study is banking companies listed on the Indonesia Stock Exchange (IDX) with observations in 2012-2017. We used 89 sample year sobserved. Data to be used in research is secondary data in the form of data from annual reports and company financial statements. Validity and reliability testing is done before testing the hypothesis. This study uses the SPSS Version 25 analysis technique. The conclusion of tis research shows that tax avoidance, institutional ownership, independent commissioners, independent auditor, and leverage affect the quality of earnings by 31.1%. Almost 69.9% is explained by other variables outside the model.

This study aims to observe and determine the relationship of Islamic banking learning to saving interest in FKIP students at Muslim Nusantara University (UMN) Al Washliyah in Islamic banks. This research is a descriptive-quantitative study with 56 samples of UMN Al Washliyah Medan students. Based on the results of the study there is a significant relationship between product learning, Islamic bank services to interest in saving students in Islamic banks. The output of SPSS data shows that product variables, service variables and saving interest variables can be concluded that the value of F Change is 0.000 <0.05, so there is a significant correlation with the degree of moderate correlation relationship where the correlation coefficient is 0.524 located between 0.41 to 0, 60 on the Pearson correlation value.

Summary: Due to its impact and its epidemiology, the black Sigatoka disease caused by Pseudocercospora fijiensis is a multidimensional problem, given the insured nutritional and economic importance by the banana and plantain in our region. The limits of existing therapies and especially the inaccessibility to the latter as well as the consequences in the environment and the health lead to the search for new sources. It is in this framework that this work has focused on the evaluation of the antifungal activity of extracts from 14 plants used in traditional medicine against fungal infections of the human resources in the Kisangani region. It has been tested by the method of inhibition of the growth of the mycelian explantant on Potato Dextrose Agar (PDA) medium in a Petri dish. The main results obtained show, after the evolution of the diameters of growth of mycelian explantants on media containing different extracts compared to the diameter of the light during the incubation period, that all plants tested have antifungal effects at different levels and/or moments during the incubation. And these effects have been observed either during the entire incubation period, or at the beginning of the incubation, or toward the end of the incubation, or only slowed growth in relation to the witness without as much completely inhibiting it. Carica papaya has been the only plant having kept its inhibitory effect complete for all forms of extracts tested.

Financial analysis is the process of reviewing the financial position of the company. Ratio analysis is extensively used by companies as a tool to predict the profitability and survival in the competitive environment. This study aims at analysing the financial soundness of Eicher Motors using ratios. The primary objective of this study is to evaluate the performance of Eicher motors over the last decade. The reference period used for the study is 11 years starting from 2008 to 2018. Ratios calculated for this purpose are Return on capital employed, net worth, Debt to Equity, Gross profit Margin, asset turnover, Interest Coverage Ratio, Earnings Per share. EBIDTA/Turnover. Secondary data was collected from Annual reports of Eicher Motors to derive relevant information. OPM has indirect relation with company’s financials. The results reveal that the company has performed reasonably well in the last decade. The company has earned high returns as return on capital employed was highest in the year 2016 to 78.64 per cent from 15.9 per cent in 2008. Increasing EPS shows that the company is earning huge profits and thereby benefitting their equity shareholders. Declining debt to equity has a positive impact on the firm’s performance as it depicts that company is using less debt to meet its financial obligations. It also reveals that they will be able to pay off all their debts in the future.

This study aims to analyze the effect of compliance with the application of government accounting standards, the quality of human resources and the use of information technology on the quality of financial statements, the method or type of research used in this study is quantitative research that emphasizes quantitative causality relationships that emphasize causality (Relations cause and effect ). Samples to be used in this study as many as 86 employees, namely the Head of Financial Subdivision and Treasurer / Administration who are directly involved in the preparation of financial statements. The data collection technique that will be used is primary data collection by conducting direct interviews. The primary data comes from the results of data collection in the form of a questionnaire. The results of this hypothesis test show: (1) the influence of compliance with the application of government accounting standards has a positive and significant effect on the quality of financial statements, (2) the quality of human resources does not have a positive and significant effect on the quality of financial statements, (3) the use of information technology has a positive effect and significant to the quality of financial statements.

Anaplastic carcinoma of thyroid is a rare high grade neoplasm with unfavourable prognosis, accounting for less than 5% of all thyroid malignancies. It is responsible for high mortality and morbidity rate due to aggressive nature of carcinoma. Anaplastic carcinoma of thyroid is infrequently reported in the literature. Here we present a rare case of anaplastic carcinoma of thyroid in a 77 year old female who presented with large neck swelling.

In this research the main idea was to investigate the use of social media for sustainable rural mountain tourism. The study was qualitative, and enabled the discovery of the main thematic issues related to the travel process of tourists when using social media for rural mountain region tourism. The study found four types of themes: (1) social media use in the planning stage of the trip, (2) social media use before the trip, (3) social media use during the trip, and (4) social media use after the trip. The results show that tourists use social media at all stages of travel for rural mountain region tourism. At the first stage (planning), tourists mainly use social media to search for information. The results are further applicable to broaden the concept in other activities of tourist or other personals while using social media. Future implications are made and conclusion are drawn for further expansion of the idea.

Background: Dermatological lesions display a wide spectrum of diseases. Although common in the developing countries, they are not considered significant on assumptions of being always non-lethal and insignificant but are sometimes indicators to underlying systemic diseases. Aims and objectives: To observe and analyse the spectrum of dermatological disorders through histopathological examination. Material and Methods: This was a prospective study, carried out at tertiary care centre of Ahmedabad, Gujarat, India. A total of 127 cases including punch and excision biopsies of skin were studied over a period of 1 year and 6 months. Results: Out of the total 127 cases, 56 were males and 71 were females showing a slight female predilection. Skin lesions were divided into six groups of which inflammatory, malignant & benign neoplastic; & infectious skin lesions showed female predilection while spongiotic, psoriasiform and lichenoid skin lesions as well as leprosy and tuberculous skin lesions showed male predilection. Vesicobullous lesions were found to be gender neutral. The overall male to female ratio was found to be 0.8:1. Inflammatory lesions (33%) of skin formed the most common group of skin lesions in this study followed by benign tumours/cysts (27.5%) of skin. Conclusion: Skin lesions show a wide variety of histomorphology and they are sometimes an important manifestation of systemic diseases. Hence, a proper histopathological examination remains the gold standard in diagnosing skin diseases.

The first level health facility is the spearhead of the first level health data collector for the health office in the territory of Indonesia, in supporting the National Information System development strategy. The management information recording and reporting system as a means of supporting the processing of health data in first level health facility will be useful in producing quality information that is used as a basis in making decisions to establish health programs. This research is a descriptive study with a quantitative approach to measure the description of perceptions and implementation constraints faced by users of the management information recording and reporting system. The survey was conducted on 59 respondents by answering questionnaire questions. Based on the results of the study, the perception of the use of the management information recording and reporting system produces a good perception. While based on perceptions of acceptance: officers aged 36-45 years at tambakaji health centers are better than Ngaliyan health centers. Officers with female gender are the least likely to encounter obstacles, while officers with <5 years of work are most vulnerable to problems. The management information recording and reporting system is very supportive in operational activities in first level health facility.

Background: Candida infections are among the most common fungal infection affecting immunocompromised patients in various disciplines of the health care system. In recent decades, due to dramatic increase in invasive fungal infections and related more common use of the antifungal therapy, resistance to antifungal agents has become an issue. Objectives: To determine the prevalence of candida species in various clinical specimen & their resistance to azole group of antifungal agents. Materials & Methods: This study was conducted at tertiary care hospital during January 2014 to June 2015. Total 23,896 samples (urine, blood, high vaginal swabs, oropharyngeal swab, body fluid, corneal scrapping, etc) were received over study period. Result: Out of total 8864 culture positive specimen, candida species were isolated in 644 specimens. Among total 644 Candida isolates, C.albicans is the most prevalent species (44%). Amphotericin B (99.6%) had the maximum rate of susceptibility amongst all the antifungal agents, followed by Voriconazole with 94.8% susceptibility. Fluconazole, Itraconazole & Miconazole were 73.3%, 73.44% & 74.22% susceptible respectively. Conclusion: Azole derivatives represent one of the major groups of antifungal drugs used in clinical practice to treat fungal infections. Empirical usage of Fluconazole in immune-compromised patients appeared to have played a major role in rising emergence of non albicans species resistant to Fluconazole.

The main purpose of this study is to study the basics of Social media and financial services, analyse the role of social media in the promotion of financial services and to determine the perception of people using the social media and financial services about the role of social media in the promotion of financial services. The present research is conclusive, descriptive and based on single cross sectional design. Quantitative data was generated to test the research hypotheses. In order to collect data on various dimensions of the study, a research instrument was used the sample of study is limited to those people who are aware of social media and are familiar with financial services. Respondents were personally contacted and the questionnaire was administered to them. 113 filled questionnaires were received. It has been found that the most of the people prefer financial services which are advertised through social media irrespective of their Gender, Occupation and Monthly income. But their preferences vary according to their age groups. The test shows us that people in the age group of 36-40 highly prefer the financial services which are advertised through social media while the people in above 40 years age group do not prefer them much

Background: Large intestine and anal canal harbors various neoplastic and non-neoplastic lesions. Colorectal carcinoma is one of the leading cause of death. This study was aimed to evaluate and correlate the spectrum of various lesions of large intestine including anal canal in relation to age and sex of the patients and to compare the study done in our institute with other studies. Material and Methods: This one year study was done during the period of January 2018 to December 2018 in a tertiary care center which included 58 cases from large intestine and 16 cases of anal canal. All biopsies and resected specimens were fixed in formalin and stained with H&E and special stains like Periodic Acid Schiff (PAS) and Ziehl Neelsen (ZN) were done in required cases. Results: Out of 58 cases of large intestine 36 cases were non-neoplastic and 22 were neoplastic cases. 16 cases from anal canal were non-neoplastic lesions. Adenocarcinoma was the commonest malignant neoplastic lesion. Most of the cases presented with symptoms like bleeding per rectum, abdominal pain and constipation. Conclusion: The present study observed that non-neoplastic lesions were more common in large intestine and anal canal. There was a higher incidence in male patients. Neoplastic lesions were common in 3rd and 4th decade. Adenocarcinoma was the commonest among neoplastic lesions. This study also emphasizes histopathological evaluation is essential for early diagnosis of the tumors which will increase the survival rates of the patients.

Electrolyte derangement is a common feature in anaemia. This study was undertaken to elucidate the effect(s) of ferrous sulphate on the renal handling of electrolytes. 28 male albino Wistar rats were randomly assigned to four groups of 7 rats each namely: the normal control given distilled water (10ml/kg body weight), ferrous sulphate administered ferrous sulphate (75mg/kg body weight), anaemic control given phenyl hydrazine (40mg/kg body weight) and the anaemic treated group given phenylhydrazine administered (40mg/kg body weight of phenyl hydrazine and 75mg/kg body weight) and ferrous sulphate. Results show that mean Na+ and Cl- levels in the serum (P<0.001) and urine (P<0.01 and P<0.001 respectively) of the anaemic control group was significantly higher than control and ferrous sulphate groups. K+ concentration in the serum of AC was significantly (P<0.001) higher than that of control and FES but significanlty (P<0.05) lower in urine of AC compared with control and FES. The bicarbonate concentration of the serum and urine of AC was significantly (P<0.05 and P<.001 respectively) lower than the FES group only. The levels of Na+, Cl-, K+ and HCO3- in the AFES group were not significantly different from any of the groups. Conclusion: We conclude that ferrous sulfate does not only restore Hb but also kidneys ability to handle electrolytes.

The goal of this research is to analyze the factors that affect the rate of loan repayment by SMEs with a case study on SMEs businesses PNPM-MP PPMK built in Palembang, Indonesia. This study used logistic regression analysis techniques using six independent variables are gender, Business Turnover Value, Ceiling Loans, Period Repayments, Loans Frequency, and Installment Credit System. The dependent variable is the rate of repayment that is categorized Current and Delinquent. The results showed that the factors that influence and significantly related to the rate of repayment PPMK loan repayments are a business turnover value, Ceiling credits value, payback periods and installment system.

This was an observational follow-up study conducted in the Department of Obstetrics & Gynecology, Institute of child & mother health, Matuail, Dhaka. From January, 2014 to July, 2014. After getting approval from the authority, we selected our study participants by a purposive sampling technique and maintaining inclusion criteria. Consecutive 100 patients who were admitted in the hospital, were our study participants. The study observed in group I (44%) have normal BMI, in group II (35.2%) have lean BMI, in group III (15.4%) have over weight BMI and group IV (5.5%) have obese BMI. Birth weight <2.5 in group-II. Neonate complications was highest in group –I & group-II. The new born term babies’ outcome status is much higher than preterm babies in all the four groups. APGAR score were <5 in group-II, group-III and in group-IV. Mean birth weight was highest in group-IV, representing 3.76. Mean hospital stay was highest in group-II patients, representing 8 days. Maternal BMI is a potentially modifiable risk factor for adverse outcomes that can occur during pregnancy and the neonatal period