ORIGINAL RESEARCH ARTICLE | Feb. 12, 2019
Determinants of Audit Report Lag with Company Size as Moderating Variable: Evidence from Real Estate and Property Sector in Indonesian
Debbi Chyntia Ovami, Reza Hanafi Lubis
Page no 77-83 |
10.21276/sjef.2019.3.2.1
This study aimed to examine and analyze the influence of the characteristics of Corporate Governance, profitability, and
reputation of KAP on audit report lags in Real Estate and Property Companies in Indonesia. This study also tested and
analyzed the moderating influence of company size in the relationship between the characteristics of Corporate
Governance, profitability, and the reputation of the KAP on audit report lag. This type of research is causal research. The
population in this study are Real Estate and Property companies listed on the Indonesia Stock Exchange in the period
2012-2016 with 61 companies. The sampling technique used was purposive sampling based on certain criteria. Based on
these criteria, the number of observations was 170 units of analysis. The results of the research show that the
characteristics of corporate governance, profitability, and reputation of KAP simultaneously influence and are significant
for audit report lag. Institutional ownership, independent commissioners and profitability have a negative and significant
effect on audit report lag. While the reputation of KAP has a positive and significant effect on audit report lag.
Managerial ownership and audit committees influence and are not significant to the audit report lag in real estate and
property companies on the Indonesia Stock Exchange. Company size is proven to not be able to moderate (strengthen)
the relationship between corporate governance characteristic variables, profitability and KAP reputation with audit report
lag variables on real estate and property companies.
CASE REPORT | Feb. 11, 2019
Retrieval of Fractured Rotary Instrument from Root Canal: A Case Report
Manu G.P, Shalini Singh, Mariam Belim, Rahul VC Tiwari, Kaushal Charan Pahari, Heena Tiwari
Page no 103-106 |
10.36348/sjm.2019.v04i02.005
Mishaps such as fractured instruments, ledges and perforations are critical procedures faced by clinicians during endodontic treatment. Fractured instrument is a complex condition especially when the file fractures beyond the apex. There is potential risk of contamination associated with such kind of situation, which compromises the healing process. Management of a fractured instrument beyond the apex is difficult and time consuming. Various devices and techniques have been introduced in endodontics for retrieval of the fractured instruments, but none are consistently successful. This case report describes retrieval of fractured instrument separated beyond the apex using the modern ultrasonic tips
ORIGINAL RESEARCH ARTICLE | Feb. 11, 2019
Sonographic Correlation of Polycystic Ovarian Syndrome with Suprapubic Subcutaneous Fat
Madeeha Rafiq, Atoofa Mahnoor, Mahrukh Butt, Muniba Akram, Hadia Nasir, Raham Bacha, Hafiza Maryam Tauseef, Mehreen Fatima, M.S Yousuf Farooq, Syed Amir Gelani
Page no 17-21 |
10.36348/sijog.2019.v02i02.001
Polycystic ovarian syndrome is most common heterogeneous problem affecting seriously women’s lives in their fertile age group. Obesity, infertility, insulin resistance, increased type 2 diabetes mellitus and cardiovascular disease (CVD) are risk factors frequently present with PCOS. Among these, anovulation infertility is one of the most alarming situation. Obesity also stands out as it has reached its epidemic proportions. Objective: The objective of this study was sonographic correlation of PCOS with obesity by measuring subcutaneous fat at suprapubic region. Material and methods: A total 138 sample size was selected according to Prevalence of PCOS based on AE- PCOS Society. Both 69 Patients with PCOS and 69 without PCOS were included. Toshiba Xario machine was used at Gosh-e-Shifa hospital, Lahore. Both transvaginal and transabdominal (linear and convex) were used. Specific scanning protocols were used. Results: The 69 (50%), individuals who were diagnosed with PCOS, few of them had previous history of PCOS. Total 10 (14.4%) patients out of 69 patients had prior history of PCOS. The other 69 (50%) patients are normal. The clinical symptoms of patients and sonographic criteria for PCO collectively used to diagnose PCOS and normal patients. Then suprapubic subcutaneous fat was measured. The mean of measurements was taken and correlated the both type of individuals with their corresponding fat thickness. The result showed that the patients with PCOS had more subcutaneous fat thickness comparatively to subcutaneous fat thickness of normal patients. The patients with PCOS showed more subcutaneous fat thickness at suprapubic region than normal patients .This study concluded that PCOS and suprapubic subcutaneous fat thickness are correlated with each other
ORIGINAL RESEARCH ARTICLE | Feb. 10, 2019
Effect on Student Scores: Objective Structured Practical Examination of Motor System
Srabani Bhattacharya, Rucha Wagh, Sundaram Kartikeyan, Aniruddha A. Malgaonkar, Sandhya S. Khadse
Page no 87-90 |
10.36348/sjmps.2019.v05i02.001
This complete enumeration, cross-sectional descriptive study was conducted on 62 students (females=29; 46.77%; males=33; 53.23%) at Rajiv Gandhi Medical College, Kalwa, Thane, Maharashtra State, India, to determine the effect of objective structured practical examination on student scores. After the examination procedure and the check-list based marking system was explained to first-year medical students, written informed consent was taken from willing participants. The mean conventional practical examination score (out of 60) was 38.03 8.62 (95% CI: 35.89 – 40.18), while that for objective structured practical examination (out of 60) was 52.19 4.56 (95% CI: 51.06 – 53.33). The difference in overall scores was highly significant (Z=11.433; p<0.00001). But, the gender differences in mean scores were not significant. The results of this study indicate that objective structured practical examination was more objective, measured practical skills better, eliminated examiner bias and significantly enhanced student scores and can be used for formative assessment to improve students’ competence (psychomotor component). Students with lower scores may need remedial educational intervention
ORIGINAL RESEARCH ARTICLE | Feb. 10, 2019
Assessment of Blood Urea Nitrogen (BUN) and Creatinine As Biochemical Markers in Chronic Kidney Disease and End Stage Renal Disease Patients Undergoing Hemodialysis
Noura Al Jameil
Page no 97-102 |
10.36348/sjm.2019.v04i02.004
Chronic Kidney Disease (CKD) is a progressive diminution in renal function especially in normal excretory and regulatory functions of the kidney. Kidney function is assessed in clinical practice to screen for kidney diseases. It is of prime importance to evaluate kidney function as accurately as possible due to different clinical presentations during the cource of the disease which are often asymptomatic. Evaluation of biochemical markers like serum BUN, creatinine, BUN:Cr ratio and ALP could play an important role in accurate diagnosis and in assessing risk of renal failure that could assists in adopting therapeutic strategies to minimize the mortality rates associated with renal failure. Keeping in view, one hundred patients with varying degree of renal disease categorized as mild, moderate and End stage renal disease (ESRD) were enrolled in the present study. Serum levels of BUN, creatinine, uric acid and ALP were measured and analysed statistically by SPSS software. Males had higher levels of BUN, Creatinine, uric acid compared to females. Serum levels of these markers were found to increase significantly (P<0.05) from mild to moderate CKD to ESRD patients. Thus, indicating role of BUN:Cr ratio as efficient prognostic marker in diagnosis of renal failure. Also pre-dialysis and post-dialysis evaluation of these markers done in ESRD patients resulted in significant decrease in these markers following dialysis. Hence, confirming dialysis as an efficient renal replacement therapy in patients with ESRD
ORIGINAL RESEARCH ARTICLE | Feb. 10, 2019
Cytology and Histopathology Correlation of Breast Lesions
Dr. K. Ramakrishna Reddy, Dr. M. M. Poornima
Page no 64-67 |
10.21276/sjpm.2019.4.2.2
Benign breast diseases are common in young females in the second and third decade of life. Most common presentation
is painless lump in the breast. Clinical and cytological correlation is essential for definitive diagnosis and early treatment
of the lesions. Fine Needle Aspiration Cytology (FNAC) is a popular technique utilized in the diagnosis of palpable
masses anywhere in the body, it is sensitive and specific, expedient, economical and safe and less time consuming
without much discomfort to the patient. The aim of this study is to analyze and correlate the diagnosis of breast lesions
on cytology with histopathology. This is a retrospective cum prospective study which includes 468 cases of palpable
breast masses. The chief complaint was lump in the breast, pain in the breast and/or discharge from the nipple. Patients’
ultrasound findings were noted. FNAC was performed by using 23 gauge needle attached to 5 ml or 10ml disposable
syringe. For histopathological examination tissue was grossed and representative areas were taken and processed for slide
preparation and staining. Slides were examined under light microscope and the findings were correlated with FNAC
findings. The study included 468 breast masses / cases, which were diagnosed on cytology. Most of the cases in this
study were in the age group 20- 29 years (157 cases). The size of the lesion varied from 1.0 cm to 7.6 cm in the largest
plane, number of swellings in a single breast varied from one to eight. Largest numbers of multiple fibroadenomas (both
breast) were 16 of varying sizes. Most of the lesions were noted in the left breast than right breast. The accuracy of the
FNAC is 97.88 % in this study.
ORIGINAL RESEARCH ARTICLE | Feb. 10, 2019
A Comparative Study of Three English Translations of Yasin Surah Regarding Vinay and Darbelnet Strategies
Mojtaba Aghajani, Goldis Seyedi Jalali
Page no 47-57 |
10.21276/jaep.2019.3.2.2
Over the past few years, the Persian and English translations of Quran have been studied from different standpoints
throughout the centuries, Muslim and non-Muslim translators have been very concerned to convey the meaning of the
Quran into languages other than Arabic. The holy Quran is a divine book and its translation into other languages must be
done meticulously. In this regard, Persian and English translation of one of the surahs of this magnificent book was
selected to be compared. The present study has gone through the investigation of the Persian translation of one of the
surahs of this holy book “Yasin” by Dr. Elahi Ghomshei (1361) and its English translation by three famous translators
Yusuf Ali (2000), Pickthall (1930) and Sarwar (2011) to see discrepancies. Also, this study tries to find out the unit of
translation and classify different kinds of Vinay and Darbelnet’s procedures used by the English translators.
REVIEW ARTICLE | Feb. 8, 2019
Role of Robotics in Laparoscopic Surgery: Review
Mushtaq Ahmed, Urooj Fatima, Muqthadir Siddiqui Mohammad Abdul, Rahul VC Tiwari, Venkat Hemant Akurati, Murali K
Page no 93-96 |
10.36348/sjm.2019.v04i02.003
No matter what type of surgery you choose, you can rest assured that you are in the hands of the most experienced and skilled doctors because laparoscopic or robotics both are operated by a surgeon only. Most patients and physicians would agree that minimally invasive surgery is preferred over traditional open surgery techniques. However, sometimes patients have the choice between two minimally invasive surgery techniques: robotic surgery and laparoscopic surgery. Most surgeons and patients would agree: minimally-invasive surgery is preferable to open surgery. There’s often less post-operative pain, hospital stays are shorter and recovery is easier. Only you and your doctor can decide which is best in your case. But we need to be through on to learn the basics and what to expect with both methods. This review explains about connection in laparoscopic and robotic surgery
ORIGINAL RESEARCH ARTICLE | Feb. 8, 2019
Molecular Tumor Markers (CD68, CK) In Detecting Good Prognostic Phenotypes of Breast Carcinoma
Dr. P. Subhashini, Dr. M. Preethi, Dr. Hemalatha Ganapathy
Page no 61-63 |
10.21276/sjpm.2019.4.2.1
Introduction: Breast cancer is the most common malignancy in women, accounting for 56% of all female tumors. it is
one of the leading causes of death in female. Metaplastic carcinoma is another rare carcinoma, with incidence accounting
for 3-6 % of breast carcinoma. Early treatment management has better prognosis. Aim: To detect the importance of
immunohistochemistry studies in detecting breast carcinoma. Material and Methods: Among 75 total mastectomy
specimens received in Sree Balaji Medical College in department of Pathology 57 cases reported as ductal carcinoma
insitu, Metaplastic carcinoma 5 cases, Papillary carcinoma 10 cases and Neuroendocrine carcinoma 3 cases. Among 5
Metaplastic carcinoma cases, Immmunohistochemistry staining was done with tumor marker CD68 and CK to find the
expression of the markers in tumor cell and to find rare variants in the carcinoma. Results: Out of 5 cases of metaplastic
carcinoma of breast, 3 cases were positive for CD68 and CK. CD68 and CK has a sensitivity of 86% and specificity80%
in detecting variants in breast carcinoma. Conclusion: Molecular genetic analysis should be done in breast carcinoma in
large number of cases to know the onset of this rare variant and early treatment management gives better prognosis.
REVIEW ARTICLE | Feb. 8, 2019
Influence of Complications on Dentists: A Review
Rahul VC Tiwari, Mohammad Abdul, Tara V Avirachan, Yaswitha Jampani, Mithun Paul, Alen Pius
Page no 86-88 |
10.36348/sjm.2019.v04i02.001
All dental procedures carry the potential for adverse events. Dealing with the sequelae of the complications and errors that arise in the course of normal practice is therefore part and parcel of a dentist’s working life. The challenges and stresses that this creates are now well recognized, although dental training has, until recently, done little to help dentists prepare for such events, and ongoing professional and personal support is limited
REVIEW ARTICLE | Feb. 8, 2019
DNA Fingerprinting – Microbiologists Perspective: Review
Izna, Urooj Fatima, Muqthadir Siddiqui Mohammad Abdul, Venkat Hemant Akurati, Jijin Mekkadath Jayakrishnan, Murali K
Page no 89-92 |
10.36348/sjm.2019.v04i02.002
DNA fingerprinting as emerged to be an excellent valuable tool in the field of forensics, unique identification of person and paternity disputes and issues. Genetics are the base criteria of identification. Microbiology runs hand to hand in evaluating these scenarios by the microflora detected. This review explains about the basics, methods, sequencing and role of microbiologists and their perspective in DNA fingerprinting
ORIGINAL RESEARCH ARTICLE | Jan. 30, 2019
Restaurants and Hotels as a Base for a Food Reengineering in Peru
Luis A. Espinoza-Espinoza, Luz A. Moreno-Quispe, RM Moreno
Page no 1-4 |
10.21276/sjeat.2019.4.1.1
Introduction: Peruvian food is diverse and has established itself as a fundamental part of the country's tourist offer, but
we have not found in the literature the concentration of restaurants in Peruvian territories. Aim and Objectives: The
objective was: a) to know the territories where the catering and hotel companies are located and b) to know the size of
these companies. Materials and methods: This is a cross-sectional, observational and retrospective study. We use the
International Standard Industrial Classification version 3.0 and the database of the Peruvian Ministry of Production
regarding the classification of companies from January-December 2015. Results: In 2015, the Ministry of Production of
Peru registered 3700 restaurants and 545 hotels. 3054 (82%) restaurants were located in Lima, 74 (2.0%) in Callao, 61
(1.6%) in Lambayeque, 49 (1.3%) in Cusco and Ancash. 363 (66.6%) hotels were located in Lima, 16 (1.3%) in
Apurímac, 15 (2.8%) in Junín, 14 (2.6%) in Cusco and La Libertad. Due to the size of the company, we found 3671 (%)
and 542 (99.45%) microenterprises corresponding to restaurants and hotels. Conclusions: It is necessary to promote and
improve the registration of business economic units dedicated to gastronomy and hotels, as well as to continue promoting
the formalization and improvement of the quality of service of companies within the country.
ORIGINAL RESEARCH ARTICLE | Jan. 30, 2019
A Global Analysis of the Role of Offsets in Aerospace Industry
Nourdine El Hajami, Justine Chinoperekwey
Page no 147-163 |
10.36348/sjbms.2019.v04i01.018
There has been an exponential increase in the number of countries that have adopted offset policies as a means to develop a capable, ready and cost-effective aerospace industry. Offset transactions generates billions of dollars annually, prompting aerospace companies to increase their compliance systems and economic models (Jurgen and Paul, 2004). This purchasing and sales arrangement is used by numerous governments around the world to negotiate high-tech public procurement contracts and has also been adopted by most private organizations. This research noted that for private businesses, offsets are instrumental in establishing global development capabilities and access to emerging markets. For buyers, especially in emerging countries, offsets are a way to accelerate industry and businesses development. The main purpose of this study is to critically analyze the role of offsets and offset management within the aerospace industry. The study conducted thirteen (13) interviews with Offset Managers from most of the prominent firms in the prime contractor and supplier ranks. The key findings of this study indicate that prime contractors view offsets as a major issue for their firms but the majority of supplier companies do not have this view. Results show that offsets organizational structures follow a decentralized, narrow, and functional focus. Offset satisfying activities are well aligned to achieve the goals of the foreign governments that procure aerospace products. The study pointed out that suppliers are not fully engaged in the aerospace industry offset process. It also identified opportunities for improving offset practices in the aerospace industry. The study enhances insight into understanding buyer and seller alignment on the business and strategy; a long-term approach to the relationship; good communication and transparency; and having a single government agency responsible for offsets in order to avoid confusion, corrupt practices, and conflicting demands.
ORIGINAL RESEARCH ARTICLE | Jan. 30, 2019
Hysterosalpingographic Findings in Infertility Patients
Subuhi N, Gautam S. Aher, Shinde U
Page no 81-86 |
10.36348/sjmps.2019.v05i01.015
Introduction: Fallopian tube patency, morphology of the uterus and cervix can be assessed by Hysterosalpingogram. Hysterosalpingography is still a commonly used investigation in the evaluation of female infertility. Objectives: The objectives of the study is to evaluate the structural abnormalities of the uterus and fallopian tubes in infertile women. Methods: A retrospective review of 110 patient in whom hysterosalpingography was performed for infertility between Aug 2017 to July 2018 in the Department of Radiology. Clinical notes and radiological finding were analyzed for demographic data, uterine, tubal and pelvic pathology. Results: The commonest age group seen was 20-25 years. Primary infertility was commoner than secondary infertility. On hysterosalpingography 8 patients had congenital uterine anomalies. In 3 cases there is filling defect due to fibroid. Related to tubal findings among 110 patients 71 had normal fallopian tube with bilateral spillage. Conclusion: Tubal and uterine pathologies play major role in female infertility. HSG is important tool in detecting birth canal pathologies
ORIGINAL RESEARCH ARTICLE | Jan. 30, 2019
Culinary Tourism Analysis in Jakarta West, Indonesia
Sonny Indrajaya
Page no 164-170 |
10.36348/sjbms.2019.v04i01.019
The most important human need to be fulfilled through consumption activities as a culinary tour, this is of course the basic needs or basic needs, but human needs continue to grow in line with the development of the times and increased revenue received. Students as human beings are demanding in some things in buying food. Students as culinary tourists who demand everything in buying food, both from the quality of food products and the price of food and consumer satisfaction. The current development of food needs with a variety of shapes and flavors bought by many students, therefore various types of forms and taste of food has been offered by many economic actors engaged in culinary tourism. In enjoying a meal or meal, every student has a different way of fulfilling it, it can be by choosing a restaurant with an appropriate service and feeling satisfied after he sacrificed some money. The problems that exist in students today still have complaints about the quality of food products, prices and satisfaction. Foods that want to eat well but banged the price is expensive, on the contrary with cheap prices the students do not get good food products, so satisfaction is not found. With conditions like this, students whether to accept the existing conditions, this is what becomes interesting to study. This study will examine the culinary tours conducted by students. This study aims to determine whether there is influence of food prices purchased by students on the quality of food products and customer satisfaction among students. Tourist satisfaction as a culinary tourism consumer will be formed if the restaurant can provide quality services. Quality of service has a close relationship with student satisfaction. Quality provides an impetus to consumers to forge strong bonds with the company. Thus the company can increase consumer satisfaction by minimizing or negating the unpleasant consumer experience. The population in this study were students in West Jakarta, Indonesia. The questionnaire used multivariate variables. The sample used is Non Probability Sampling technique, the type of method used is purposive sampling. Variable measurements were performed using Likert Scale 1 - 5. Data were collected on tabulated, processed and analyzed as many as 231 questionnaires