RESEARCH ARTICLE | July 30, 2019
The Effect of Executive Character and Implementation of Good Corporate Governance to Tax Avoidance (Empirical Study on Companies Moving Consumer Goods Sector Industry Listed in Indonesian Stock Exchange in 2013-2017)
Siti Aisyah, Hari Setiyawati
Page no Sch Bull, 2019; 5(7): 399-405 |
10.21276/sb.2019.5.7.13
The purpose of this study was to examine the effect of executive character, the implementation of Good Corporate Governance principles to tax avoidance. This research is a quantitative research with a causal approach, using secondary data where multiple regression analysis method used for testing. Independent variables in this study are an executive character, as measured by the risk of the company, which will determine whether the executive character risk taker or risk averse. Principles of Good Corporate Governance (GCG) is proxied by an independent commissioner, institutional ownership and audit committee. Tax avoidance while the dependent variable was measured by Effective Tax Rate (ETR). The results showed that the character of executive branch significant effect on tax avoidance. While the independent commissioner, institutional ownership, and audit committee have no significant effect on tax avoidance.
REVIEW ARTICLE | July 30, 2019
Child Abuse and Neglect in Dentistry
Büşra Karaağaç, Buket Erol Ayna
Page no 484-489 |
10.21276/sjodr.2019.4.7.11
Child abuse and neglect is defined as attitudes and behaviours performed by caregivers or other adults that cause physical
or psychological harm; emotional, sexual or mental developmental delay to the child. Child abuse is an important social
issue whose significance is increasing day by day from both medical and social aspects. In addition, protective and
preventive attempts should be individually, socially and universally be planned, organized and urgently applied. Doctors
and dentists should especially be educated in order to diagnose this devastating problem and all health professionals, and
parents should be informed about this medicolegal issue. The awareness, experience, and motivation of the physician are
extremely significant for diagnosis. Medicine, law and like social workers must work cooperatively for the evaluation of
child abuse.
RESEARCH ARTICLE | July 30, 2019
Modulatory Effect of Zingiber Officinale Oil on Oxidative Stress and DNA Damage in Etoposide-Treated Rats
Sobhy Hassab El Nabi, Mohamed Elfiky, Asmaa Salman, Sawsan El-Shamy, Rania Ouda, Islam El-Garawani
Page no Sch Bull, 2019; 5(7): 328-335 |
10.21276/sb.2019.5.7.3
Etoposide (ETZ) is a standard drug used in treatment of several malignancies. However, it is associated with increased risk of spleen damage and secondary acute myeloid leukaemia. Ginger (Zingiber officinale) is an ancient safe remedy used in management of minor health issues due to being rich in active constituents. Therefore, we hypothesize that ginger oil can ameliorate ETZ-induced oxidative stress and DNA damage in spleen tissues and leukocytes. To achieve our aim, ginger oil (75&150 mg/kg b.w.) was administered three times to male albino rats an hour prior to ETZ oral administration (1mg/kg b.w.) for 3 weeks. Results showed that ETZ induced marked biochemical alterations in the oxidative status of spleen tissues. The elevated lipid peroxidation and nitric oxide levels were statistically countered. However, the glutathione, superoxide dismutase and catalase enzymes were reduced. Moreover, the DNA single strand breaks as evaluated by comet assay in blood leucocytes also showed significant changes. The administration of ginger oil caused significant improvement of oxidative stress status and DNA damage. In conclusion, our results suggest that ginger oil could be used as a herbal remedy for reducing ETZ-induced adverse effects in male albino rats.
REVIEW ARTICLE | July 30, 2019
Discourse on Lexical Cohesion in the Melayu Deli Folklores
Yulia Arfanti, Risnawaty
Page no 507-510 |
10.21276/sjhss.2019.4.7.11
The research analyzed lexical aspects which have correlation among the elements in cohesion discourse systematically in
the texts of Melayu Deli Folklores. Its objective was to identify and to describe the type of lexical cohesion devices in the
texts of the tales, “Hikayat Putri Hijau”, ”Dongeng Batu Belah Batu Betangkup” and “Panglima Nayan”. The analysis
was focused on the types of lexical cohesion such as repetition, synonym, antonym, collocation, meronym, and hyponym.
The background of the research was LSF (Systemic Functional Linguistics) with the study on the theory of cohesion
discourse which states that social context can interpret language structure. The research used library research, descriptive
qualitative approach, and primary and secondary data. The result of the research showed that there were the aspects of
lexical cohesion such as repetition, synonym, antonym, collocation, meronym, and hyponym, and the most dominant
aspect.
RESEARCH ARTICLE | July 30, 2019
The Organic Theory of Corporate Management and Its Applicability under the Nigerian Company Law
Udosen Jacob Idem
Page no Sch Bull, 2019; 5(7): 374-383 |
10.21276/sb.2019.5.7.10
One cannot hold a company directly liable for any criminal act until one identifies the very ego and center of the personality of the company. This paper is, therefore, concerned with the examination of the provisions made under our laws and the laws of other jurisdictions together with case laws for easy identification of those organs of the company which control the affairs of the company. The author adopted historical, expository, analytical and comparative methods in conducting this research. Part of the findings of this paper is that the de facto control of the management of the affairs of a company resides with the board of directors while de jure control is with the general meeting. The paper, recommends that Sections 246 and 255 of CAMA be amended to accommodate the right caliber of men on the board.
ORIGINAL RESEARCH ARTICLE | July 30, 2019
The Profile of Indung in Sundanese Society (A Socio-Cultural Analysis on the Role of Sunan Ambu, Dewi Sri and Rongeng)
Endang Caturwati
Page no 511-517 |
10.21276/sjhss.2019.4.7.12
The research discusses the profile of Indung in Sundanese society, namely Sunan Ambu, Dewi Sri, and
Ronggeng. It is conducted as an effort to unravel the existence of woman as indung or mother that has been
influencing many aspects of life of Sundanese society. All those three actors have very dominant role both in
social and internal aspect. The figure purpose of the research is to identify the process of value change in a
series of time, particularly the change in their function caused by the particular circumstances during the past
colonial era. The research employs descriptive-analytical methodology with qualitative approach, and focuses
its analysis on process, event and authenticity. The findings of the research suggests that either the of Sunan
Ambu, Dewi Sri or Ronggeng, have a multi-dimensional character: namely (1) as a woman who is responsible
for human kind‟s life sustainability, (2) as a mother or indung, (3) as a protector and life-giver, the character
of which are deeply embedded in those three figures. Those characters are manifestation of”the existence and
identity of Sundanese woman” that always inspire the true meaning of life for the human kind.
RESEARCH ARTICLE | July 30, 2019
Ideology and Partisanship in the Daily The Jakarta Post during Presidential Election of 2014
Nur Kholisoh, Dolok Carry Armstrong Nadeak
Page no Sch Bull, 2019; 5(7): 316-322 |
10.21276/sb.2019.5.7.1
The existence of the media and ideology is akin to two sides of a coin. This existence is characterized by interrelatedness and mutual influence. During the Presidential Election of 2019, partisanship became a prominent issue. The media was regarded as being partisan and supportive of the incumbent. Similar case was observed during the Presidential Election of 2014 where the author identified the partisanship of the daily the Jakarta Post toward one of the presidential candidates. This stance is reflected on the editorial of the Jakarta Post entitled Endorsing Jokowi. Through this editorial, the Jakarta Post established itself as the only daily that openly threw its support for one particular presidential candidate. The analysis of this research is based on the Critical Discourse Analysis developed primarily by Teun Van Dijk in order to identify the reasons and means employed by the Jakarta Post to demonstrate its partisanship. The choice of theme, outline, diction, vocabulary and sentences used in this editorial reflects the attempt to marginalize, trivialize and accost the other candidate. In addition, the editorial contributed in providing insight on the candidate and the unfolding event. The research also identified the ideology espoused by the Jakarta Post which included pluralism, human rights, civil society and Reformasi which influenced their stance toward partisanship in this daily. Two events that took place during the campaign, which include the bestowal of the title Islamic Commander in Chief and the proliferation of the use of memes as the form of people’s political expression are observed as the social context that spurred the publication of such editorial.
ORIGINAL RESEARCH ARTICLE | July 30, 2019
Communication Mapping and Change in Development of Good Government Governance in the Police of the Republic of Indonesia
Elly Yuliawati, Henni Gusfa, Riki Arswendi, Kurniawan Prasetyo
Page no 499-506 |
10.21276/sjhss.2019.4.7.10
Government institutions such as the National Police of the Republic of Indonesia have given attention to the process of
implementing public information disclosure by issuing several regulations. Regulations concerning public information
services were issued by the agency since 2010, which were later, renewed in the regulation of the Head of the National
Police of the Republic of Indonesia number 24 of 2011. Changes to the new regulation are the result of revision of
regulation number 16 of 2010 concerning the public information service in the police force of the Republic of Indonesia.
Public perceptions related to the quality of service of government institutions that are considered complicated, slow and
too many procedures are a challenge for the Indonesian Police Agency. The process of achieving good performance as an
indication of the success in the implementation of good governance. According to a survey conducted by the Partnership
Governance Index (PGI) regarding the quality of the principles of good governance in Indonesia, data were obtained that
based on the dimensions of the principle of good governance related to the level of government information disclosure,
showed a tendency towards poor assessment on aspects of transparency. It is an indication that the public considers the
level of transparency of the government and Indonesian bureaucracy needs to be improved and improved. Through the
qualitative analysis method, this research is expected to produce a mapping of communication and changes in the
development of good governance in the Indonesian National Police. Communication and changes in realizing good
governance at the police institution are carried out through POLRI Bureaucratic Reform (RBP) as stated in Map the third
wave of the National Police Bureaucracy Reform 2016-2019, which is nothing but the actualization of 8 areas of change
in the Apparatus, Supervision, Accountability, Mental fields. Institutional, Management, Human Resources Apparatus,
Legislation and Public Services, which confirms the importance of implementing clean government and good governance
that are universally believed to be the principal needed to provide excellent service to the community, with the main
program being carried out by the government to build state apparatus through the application of bureaucratic reform.
RESEARCH ARTICLE | July 30, 2019
An Application of Multimedia for Basic Arabic Learning Using Fisher-Yates Shuffle Algorithm on Android Based
Wawan Gunawan, Herry Derajad Wijaya
Page no Sch Bull, 2019; 5(7): 347-355 |
10.21276/sb.2019.5.7.6
Indonesia is the largest Muslim country in the world followed by India in second place and Pakistan in third place [1], so that the majority of the population should understand the Arabic so that they will be able to read the Qur'an properly and correctly. The daily conversation learning process using Arabic we will use the android media application with the Multimedia Development Life Cycle (MDLC) research method and the Fisher-Yates Shuffle algorithm to perform a random process of problem training. At the stage of storyboarding using Belsamic Mockup tools, while collecting materials for images, sounds, text can be obtained free of charge or by ordering to other parties in accordance with the design made in the previous stage.
ORIGINAL RESEARCH ARTICLE | July 30, 2019
Spectrum of Endometrial Histopathology in Abnormal Uterine Bleeding
Dr. Prachi Mehta, Dr. Sanjeev Narang, Dr. Maj. Gen. S. K. Nema
Page no 530-533 |
10.21276/sjpm.2019.4.7.9
In OBG out-patient department abnormal uterine bleeding (AUB) is one of the commonest presenting symptoms. This
condition is caused by a variety of systemic illnesses or it may be related to pregnancy, polyps, fibroids, adenomyosis,
anovulation or neoplasia. Endometrial biopsy could be used as the first diagnostic step & it is effectively qualitative in
AUB. This study was done for evaluation of spectrum of lesions of endometrium by histopathology and to find the cause
of AUB, in different age groups.
RESEARCH ARTICLE | July 30, 2019
A Study to See The Efficacy of IGM Enriched IVIG in Reducing Mortality in Neonatal Sepsis
Dr. Sumita Pal, Dr. Shayeri Banerjee, Dr. Basudha Roy, Dr. Amrit Chattopadhyay, Dr. Tanmoy Mazumder, Dr Syamalkumar Bandyopadhyay, Dr. Gautam De
Page no Sch Bull, 2019; 5(7): 370-373 |
10.21276/sb.2019.5.7.9
Objective: To study the role of IgM enriched IVIg in reducing mortality in neonatal sepsis. Method: It is a prospective randomized study conducted in Special Newborn Care Unit(SNCU) of CNMCH, Kolkata over a period of two years (June 2016 – May 2018).Two groups of 248 newborn each (matched for gestational age, sex, weight and other variables) were randomly allocated to receive either antibiotics alone (control group) and antibiotics plus IgM enriched IVIg intravenously (5ml/kg/day) for 4 days(Immunotherapy Group). Result: Mortality from sepsis in control group was 88/248 (35.5%) of which death from culture proven sepsis was 70/182 (38.5%) and culture negative sepsis was 18/66 (27.3%).In immunotherapy group overall mortality was 40/248(16.1%) of which death from culture proven sepsis was 32/192 (16.7 %) and culture negative sepsis was 8/56(14.2%).Conclusion: We conclude that IgM enriched IVIg therapy in conjuction with antibiotic significantly reduces mortality in neontal sepsis,particularly in culture positive cases.
ORIGINAL RESEARCH ARTICLE | July 30, 2019
Clinicopathologic Analysis of Breast Lumps
Shashi Upreti
Page no 534-536 |
10.21276/sjpm.2019.4.7.10
Background: Breast diseases are showing a rising trend. The present study was conducted with aim of Clinicopathologic
analysis of Breast Lumps. Materials & Methods: The present study was conducted on 130 breast specimens obtained
from surgery department. The method of biopsy used was either open (excision and incision) or tru-cut needle biopsies
depending on size and clinical parameters at presentation. Results: Maximum patients were seen in age group 40-60
years (70) followed by 20-40 years (40) and >60 years (20). Histological diagnosis was fibroadenoma in 49, fibrocystic
disease in 20, benign phyllodes in 11, duct ectasia in 6, chronic mastitis in 15, granular cell tumour in 10, neurofibromas
in 2, lactating adenomas in 4, lipomas in 6 and invasive lobular carcinomas in 22. Maximum masses were seen in upper
inner quadrants (30%) followed by lower outer quadrants (24%), upper outer quadrants (12%), entire breast (11%), lower
inner quadrants (10%), central (8%) and middle quadrants (5%). The difference was significant (P< 0.05).
Conclusion: Most common breast mass was fibroadenoma followed by invasive lobular carcinomas. Most common site
was upper inner quadrant.
RESEARCH ARTICLE | July 30, 2019
Comparative Analysis Performance Ratio of pt. Permata Bank, Tbk between 2017 And 2018
Viciwati
Page no Sch Bull, 2019; 5(7): 336-341 |
10.21276/sb.2019.5.7.4
This study aims to comparative analyze performance ratio of PT. Permata Bank Tbk. The method used in this study is paired t test. The result are Performance of PT Bank Permata Tbk are had 8 data increasing are Minimum Capital Requirement (KPMM), Problematic productive assets and non-productive assets of total productive assets and non-earning, Problematic productive assets against total earning assets, Non-Performing Loan (NPL) net, Return on Assets (ROA), Net Interest Margin (NIM), Return on Equity (ROE) and Loan to Deposit Ratio (LDR ). Ratio Performance of bank are had 3 data decreasing are Reserve for impairment losses (CKPN) of financial assets to earning assets, Non-Performing Loan (NPL) gross and Operational Expenses on Operating Income and (BOPO) but there are not difference significant between Performance Ratio of Bank Permata in 2018 and Performance Ratio of Bank Permata in 2017.
ORIGINAL RESEARCH ARTICLE | July 30, 2019
Histopathology of Gastrointestinal Lesions in a Tertiary Care Centre
Dr. M. Jyothi Swaroopa, Dr. V. Indira
Page no 541-545 |
10.21276/sjpm.2019.4.7.12
Gastrointestinal lesions are the major group of specimens received in the surgical pathology department. This includes
endoscopic biopsies from gastric and duodenal mucosa, appendicectomies, cholecystectomies and colonoscopy biopsies.
This study was a retrospective analysis done between January 2015 and December 2017 which included 838 biopsies,
both mucosal and resected specimens. These biopsies were fixed in 10% buffered formalin, routinely processed and
paraffin embedded sections were taken and stained with Hematoxylin and Eosin. The stains were interpreted and
statistical analysis of the data obtained was done. The most common specimen received was appendix which accounted
for 49%, followed by cholecystectomies accounting to 38%, 5.5% biopsies from rectum and anal canal, 3%gastric
mucosal biopsies, 3% biopsies from colon, 1% mucosal biopsies from small intestine, 0.5% mucosal biopsies from
esophagus. In this study it was observed that appendix was the most common specimen received, followed by gall
bladder. The most common tumor of esophagus was squamous cell carcinoma. The most common tumor of stomach was
adenocarcinoma. Inflammatory lesions were more common in small intestine. Histopathological analysis of
gastrointestinal lesions helps the clinicians for proper follow up and specific treatment. This study gives an overview of
the various histopathological specimens received in the pathology department.
RESEARCH ARTICLE | July 30, 2019
Swot the Pest Analysis of the Company Bayer AG
Dr. Sc. Bojan Rosi
Page no Sch Bull, 2019; 5(7): 323-327 |
10.21276/sb.2019.5.7.2
The paper will outline the basic SWOT and PEST analysis features of the Bayer-AG company from Leverkusen. In this paper, we will present the strengths and opportunities, as well as the weaknesses and threats of the mentioned company. The Bayer AG demonstrates its strength through its strong business relationship and focus on research and development for product improvement. All human resources and financial flow management are well utilized. The paper also deals with the political and technological environment in which the company is located and how it affects the business strategy.