Journal articles on the topic '880-04'

AbstractResults from previous studies on maternal folic acid intake and infant oral clefts are inconclusive. The aim of the present study was to investigate the association between women’s use of folic acid and/or multivitamin supplements and the risk for oral cleft in the newborn. We used data from the Medical Birth Registry of Norway based on all births in Norway from 1999 to 2013. A total of 528 220 women had 880 568 pregnancies, resulting in 896 674 live births and stillbirths, of which 1623 had oral clefts (isolated oral clefts, n 1311; non-isolated oral clefts, n 312). Altogether, 21·5 % of women were vitamin supplement users before pregnancy. The birth prevalence of oral clefts was 1·81/1000 live births and stillbirths. Relative risks (RR) were estimated with log-binomial regression. For pregnancies with maternal use of vitamins, the adjusted RR for clefts overall was 0·90 (95 % CI 0·79, 1·04). The adjusted RR for cleft palate only (n 586) was 0·84 (95 % CI 0·66, 1·06) and that for cleft lip with or without cleft palate (n 1037) was 0·94 (95 % CI 0·79, 1·13). Associations were stronger for cleft cases that occurred in combination with other malformations (adjusted RR 0·63; 95 % CI 0·45, 0·88), although vitamin supplements provided no protection against isolated clefts (adjusted RR 0·98; 95 % CI 0·84, 1·15). In conclusion, our study demonstrates no statistically significant association between vitamin use and isolated oral clefts. However, we found lower risk for oral clefts that occurred in combination with other malformations.

The current trend is the use of biodiesel as an alternative fuel, one alternative is used cooking oil. Not many Indonesian people are aware of the great potential for utilizing used cooking oil or what is commonly called cooking oil (waste vegetable oil or WVO, also known as waste cooking oil or WCO and used cooking oil or UCO). The aim is to minimize pollution of used/used cooking oil waste in the surrounding environment as environmental conservation, to know the characteristics and quality requirements of used cooking oil/used cooking oil from dormitory X to become biodiesel according to SNI 04-7182-2015 standards, as well as the effect of blending biodiesel from cooking oil used/used cooking oil from dormitory X with PT Pertamina's Solar TBBM on opacity, performance and exhaust emissions of diesel engines. Test results for used cooking oil test criteria for smell, taste, visual color, water content, free fatty acids, acid number and peroxide value do not meet the quality standards of SNI 01-3741-2002, so they are not suitable for use or consumption again because they are toxic. The highest yield value is 81.33% and the lowest is 61.7%. Analysis of the FAME content was 98.18% and the remaining 0.72% glycerol. The highest content of methyl palmitate was 47.57% and the lowest content was 1.502% methyl myristate. Density test results were 815 – 880, viscosity were 2.3 – 6.0 cST, water content were 210,667 – 366,750, ASTM Copper Strip color test and copper blade corrosion were sequentially number 3 and class 1 A. The highest opacity value was achieved at 3000 rpm rotation . Emissions of hydrocarbons (HC) produce no HC on average. Carbon monoxide (CO) exhaust emissions produce an average of 0.05% by volume. Emission levels of CO2 in exhaust gas show an average of 0.2% by volume.

Background To mitigate the effect of the COVID-19 pandemic, health care systems worldwide have implemented telemedicine technologies to respond to the growing need for health care services during these unprecedented times. In the United Arab Emirates, video and audio consultations have been implemented to deliver health services during the pandemic. Objective This study aimed to evaluate whether differences exist in physicians’ attitudes and perceptions of video and audio consultations when delivering telemedicine services during the COVID-19 pandemic. Methods This survey was conducted on a cohort of 880 physicians from outpatient facilities in Abu Dhabi, which delivered telemedicine services during the COVID-19 pandemic between November and December 2020. In total, 623 physicians responded (response rate=70.8%). The survey included a 5-point Likert scale to measure physician’s attitudes and perceptions of video and audio consultations with reference to the quality of the clinical consultation and the professional productivity. Descriptive statistics were used to describe physicians’ sociodemographic characteristics (age, sex, designation, clinical specialty, duration of practice, and previous experience with telemedicine) and telemedicine modality (video vs audio consultations). Regression models were used to assess the association between telemedicine modality and physicians’ characteristics with the perceived outcomes of the web-based consultation. Results Compared to audio consultations, video consultations were significantly associated with physicians’ confidence toward managing acute consultations (odds ratio [OR] 1.62, 95% CI 1.2-2.21; P=.002) and an increased ability to provide patient education during the web-based consultation (OR 2.21, 95% CI 1.04-4.33; P=.04). There was no significant difference in physicians’ confidence toward managing long-term and follow-up consultations through video or audio consultations (OR 1.35, 95% CI 0.88-2.08; P=.17). Video consultations were less likely to be associated with a reduced overall consultation time (OR 0.69, 95% CI 0.51-0.93; P=.02) and reduced time for patient note-taking compared to face-to-face visits (OR 0.48, 95% CI 0.36-0.65; P<.001). Previous experience with telemedicine was significantly associated with a lower perceived risk of misdiagnosis (OR 0.46, 95% CI 0.3-0.71; P<.001) and an enhanced physician-patient rapport (OR 2.49, 95% CI 1.26-4.9; P=.008). Conclusions These results indicate that video consultations should be adopted frequently in the new remote clinical consultations. Previous experience with telemedicine was associated with a 2-fold confidence in treating acute conditions, less than a half of the perceived risk of misdiagnosis, and an increased ability to provide patients with health education and enhance the physician-patient rapport. Additionally, these results show that audio consultations are equivalent to video consultations in providing remote follow-up care to patients with chronic conditions. These findings may be beneficial to policymakers of e-health programs in low- and middle-income countries, where audio consultations may significantly increase access to geographically remote health services.

Der Geologe und Seismologe Prof. Dr. Ludwig Ahorner (1930–2007) leitete insgesamt 35 Jahre lang (bis 1995) die Erdbebenstation Bensberg und die spätere Abteilung für Erdbebengeologie am Geologischen Institut der Universität zu Köln. Nicht zuletzt mit der systematischen Aufbereitung der historischen und aktuellen Erdbeben-Basisdaten und ihrer kontinuierlichen Pflege in Form eines magnitudenorientierten Erdbebenkatalogs hat Ahorner für das Erdbebeningenieurwesen und in konkreten Anwendungsaufgaben verdienstvoll bleibende Anerkennung erworben. &nbsp; Nach mehrjährigen (in der Anfangsphase von Ahorner noch begleiteten) Forschungsarbeiten und in Zwischenversionen vorgelegten Überarbeitungen wird der „Ahorner-Katalog“ in umfänglicher Erweiterung für die Erdbeben in deutschen und im 50 km Randbereich angrenzenden Gebieten im Zeitfenster der Jahre 880 bis 2013 als Buch herausgegeben.

Abstract Context.—The histogenesis and origin of sclerosing hemangioma (SH) of lung were uncertain for many years. Many immunohistochemical, ultrastructural, and recent molecular studies support the hypothesis that SH is a neoplasm originating from the cells of the terminal lobular unit, similar to the nonmucinous variant of bronchioloalveolar carcinoma (BAC). Most cases of SH are benign, but they can metastasize to the regional lymph nodes. Objective.—To compare the patterns of allelic loss of tumor suppressor genes in SH and BAC by microdissection-based genotypic analysis. Design.—Microdissection-based loss of heterozygosity analysis of 9 cases of SH and 14 cases of BAC, using a panel of 7 polymorphic microsatellite markers located on 1p, 5q, 9p, 10q, and 17p. Microsatellite marker and chromosomal arm–based fractional allelic loss (FAL) were calculated in each case. Results.—Our results showed similar patterns of allelic loss between the 2 groups of tumors on an individual case basis. Chromosomal arms 5q and 10q showed frequent allelic loss in SH (66.7% and 62.5%, respectively), whereas in BAC, chromosomal arm 17p (52.6%) was frequently affected. A statistically significant difference in allelic loss between SH and BAC was located only on chromosomal arm 5q (P = .04). Microsatellite marker D5S615 was significantly more frequently affected in SH than in BAC (66.7% vs 28.6%; P = .04). Conclusion.—Our molecular data support the hypothesis of common origin of SH and BAC. A putative tumor suppressor gene that might play a role in tumorigenesis of SH may be located on the chromosomal arm 5q.

From 2010 to 2012, Phytophthora isolates were obtained from brownish diffusion leaf lesions usually up to 2 to 3 cm in diameter of Rhododendron caucasicum ‘Cheer,’ from withered twigs of Rhododendron sp. with blackish elongated lesions up to ~5 cm in length, and from rotten feeder roots of 2-year-old, chlorotic, wilting seedlings of Fagus sylvatica collected from ornamental and forest nurseries in three areas (central and eastern Bohemia and northern Moravia) in the Czech Republic. Isolates formed chrysanthemum-like to slightly stellate, appressed colonies with sparse aerial mycelium on V8 agar (V8A) plates at 20°C after 5 days, whereas on carrot agar (CA) plates the pattern was vague with no aerial mycelium. The cardinal growth temperatures were: min. 3°C, optimum 23 to 27°C, and max. 31°C. Radial growth was 5.7 to 6.6 mm/day at 20°C on V8A. The isolates were homothallic and produced colorless, smooth-walled, spherical oogonia with an average diameter 29.9 to 33.8 μm on CA. Oospores were aplerotic (avg. 26.4 to 29.3 μm), oospore wall was hyaline and averaged 1.3 to 1.7 μm thick, oospore wall index was 0.26 to 0.32. Paragynous or occasionally amphigynous antheridia averaged 13.4 to 15.0 × 10.9 to 12.5 μm (height × width). Sporangia were caducous, papillate, globose, spherical to ovoid, with short pedicels (avg. 2.1 to 2.6 μm) and averaged 30.9 to 41.5 × 25.5 to 30.6 μm, L:B ratio was 1.2 to 1.4. Chlamydospores were not observed. Morphological characters resembled those described for P. hedraiandra (1). The isolates were deposited in the collection of phytopathogenic oomycetes of RILOG Pruhonice and given accession nos. 450.11, 531.11, and 578.12. The isolates were sequenced for nuclear rDNA ITS region and partial Cox I gene. Obtained sequences were compared with sequences present in GenBank database using BLAST. The ITS sequences of all isolates (GenBank Accession Nos. KJ567081, 82, and 83) of overall length of 792 bp were identical to that of P. hedraiandra AY707987 (1). The Cox I sequences of overall length of 880 bp (KJ567084, 85, and 86) showed 99% homology (1 bp substitution) with AY769115 (1) and 100% identity with other Cox I sequences of P. hedraiandra, i.e., JN376067 (4) and EF174432 (3). Koch's postulates were confirmed by wound-inoculating of 3-year-old rhododendron and common beech plants (10 host plants per corresponding isolate). Rhododendron leaves were gently abraded near the midrib, whereas 5-mm-diameter bark plugs were removed from the beech collars. The inoculum (5-mm-diameter V8A plug with actively growing mycelium) was placed over wounds and sealed with Parafilm. Control plants were treated in the same manner with sterile agar plugs. Plants were maintained in a greenhouse at 22°C. All inoculated plants showed disease symptoms after 10 days of incubation; the lesions were up to 2 cm in rhododendron leaves and ~1 cm in beech collars. Control plants remained healthy. The pathogen was re-isolated from all infected plants. To our knowledge, this is the first report of P. hedraiandra in the Czech Republic. Besides it, the pathogen was found in southern and western Europe (Italy, Slovenia, Spain, the Netherlands) and in the United States (2). References: (1) A. W. A. M. de Cock and A. Lévesque. Stud. Mycol. 50:481, 2004. (2) D. F. Farr and A. Y. Rossman. Fungal Databases, Syst. Mycol. Microbiol. Lab., ARS, USDA. Retrieved from http://nt.ars-grin.gov/fungaldatabases/ , May 13, 2014. (4) E. Moralejo et al. Span. J. Agric. Res. 5:82, 2007. (2) X. Yang et al. Plant Dis. 96:915, 2012.

Ceratocystis radicicola (anamorph: Thielaviopsis paradoxa) was reported as an economically important pathogen causing serious diseases on date palm such as rhizosis (2) and black scorch (3) or as an associated pathogen with diseased date palm (1). In this study, we report for the first time that C. radicicola also causes black scorch disease in Qatar. In April to May 2013, we conducted a disease survey in 11 farms located in northern and southern Qatar where three infected farms had an average of 10% disease incidence. Infected trees manifested different disease symptoms such as black scorch of leaves, inflorescence blight, and heart and bud rot. Infected tissues were surface sterilized with 1.0% NaOCl for 60 s, rinsed with distilled water, blotted dry, and then plated on potato dextrose agar (PDA) supplemented with 50 mg/liter Rose Bengal. Single fungal colonies were picked from hyphal tips and grown on PDA for 7 days at 25°C for further examination of the mycological characteristics. Colonies of five C. radicicola isolates on PDA developed aerial mycelium with a light gray color in culture plate, which later changed to black. Both light and scanning electron microscopy were employed to delineate species by spore morphology. Colonies produced ovate aleuroconidia (14 to 17 × 9 to 12 μm) and cylindrical phialoconidia (7 to 9 × 3 to 4 μm) characteristic features of C. radicicola. Phialoconidia (endoconidia) were hyaline to brown in chains produced from endoconidiophore, clamydospores (aleuroconidia), which were single with smooth or slightly rough wall. Additionally, C. radicicola produced single alueroconidia from conidiophores. Amplification of ITS rDNA region from fungal genomic DNA of five isolates, using universal primers ITS1 (5′-TCCGTAGGTGAACCTGCGG-3′) and ITS4 (5′-CCTCCGCTTATTGATATGC-3′) confirmed the isolated fungus as C. radicicola with no intra-specific variation among the fungal isolates. The length of ITS-rDNA sequence was 534 bp (KJ410228) and had 99 and 93% sequence identity with ITS-rDNA region from C. radicicola (HQ443203) and C. paradoxa (HC415073.1), respectively. A pathogenicity test was conducted using 3-year-old trees from three cultivars (Khalas, Khneezi, and Barhi) growing in sandy loam soil under greenhouse conditions (25 to 29°C and 12/12-h light/dark). Six trees from each cultivar were used for pathogenicity test, where three were inoculated and three other mock-inoculated. Eight millimeter diameter mycelial plugs were obtained from a C. radicicola culture on PDA medium and used to inoculate rachis region and basal petioles of date palm leaves with a 9-mm wound created with a cork borer. Control plants were mock-inoculated with PDA plugs. The inoculated area was covered with wet cotton to prevent dryness and the whole plant was covered for 72 h. Four days post infection (dpi), a rusty black infection appeared on the plants. Fifteen dpi, the whole leaf of inoculated stem showed typical symptoms, from which the fungus was re-isolated and colonies were maintained in PDA for morphological characterization, which were confirmed as C. radicicola. All trees from three cultivars showed symptoms with a variable severity from cultivar to another. To our knowledge, this is the first report of black scorch disease caused by T. punctulata in Qatar. This report highlighted the incidence of black scorch disease in Qatar demanding future research study to control the pathogen. References: (1) Y. M. Al-Raisi et al. New Dis. Rep. 23:23, 2011. (2) C. Linde and W. A. Smit. Plant Dis. 83:880, 1999. (3) P. Suleman et al. Plant Dis. 85:80, 2001.

Alfina, I. T., Nurlaela, S., Wijayanti, A. (2018). The influence of profitability, leverage, independent commissioner, and company size to tax avoidance. The 2nd International Conference on Technology, Education, and Social Science 2018, 2018(10), 102–106.Ayu, P. C., Sumadi, N. K. (2019). Pengaruh kepemilikan institusional dan kepemilikan manajerial terhadap nilai perusahaan. Widya Akuntansi Dan Keuangan, 1(1), 87-104.Agyei, S. K., Marfo-Yiadom, E., Ansong, A., Idun, A. A. A. (2020). Corporate tax avoidance incentives of banks in Ghana. Journal of African Business, 21(4), 544-559.Atwood, T. J., Drake, M. S., Myers, J. N., Myers, L. A. (2012). Home country tax system characteristics and corporate tax avoidance: International evidence. American Accounting Association, 87(6), 1831–1860. https://doi.org/10.2308/accr-50222Alkurdi, A., Mardini, G. H. (2020). The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan. Journal of Financial Reporting and Accounting, 18(4), 795-812.Alsaadi, A. (2020). Financial-tax reporting conformity, tax avoidance and corporate social responsibility. Journal of Financial Reporting and Accounting, 18(3), 639-659.Andalenta, I., Kun, I. (2022). Tax avoidance among banking corporations. Journal of Science and Research of Accounting 6, 225–233Fauzan. (2019). The effect of LDR, CAR, LAR, loan growth and asset growth on NPL (Case Study on conventional commercial banks listed at Indonesia stock exchange on period 2013-2017). Undergraduate Thesis, Faculty of Economics and Business.Fitri, A. W., Hapsarai, D. P., Haryadi, E. (2019). Pengaruh leverage, komisaris independen dan corporate social responsibility terhadap penghindaran pajak. Jurnal Mahasiswa Akuntansi UNSERA, 1(1), 20-30.Ha, N. M., Trang, T. T. P., Vuong, P. M. (2021). The impact on corporate financial leverage of the relationship between tax avoidance and institutional ownership: A study of listed firms in vietnam. Montenegrin Journal of Economics, 17(4), 65–73. https://doi.org/10.14254/1800-5845/2021.17-4.6Hidayat, O. S. (2019). The effect of corporate social responsibility on tax avoidance with size as moderating variable. Journal of Accounting, Finance Taxation of Indonesia (JAKPI) 7(1).Hoi, C. K., Wu, Q., Zhang, H. (2013). Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. The Accounting Review, 88(6), 2025-2059.Jiang, Y., Zheng, H., Wang, R. (2020). The effect of institutional ownership on listed companies’ tax avoidance strategies. Applied Economics, 53(8), 880–896. https://doi.org/10.1080/00036846.2020.1817308Kasim, F. M., Saad, N. (2019). Determinants of corporate tax avoidance strategies among multinational corporations in Malaysia. International Journal of Public Policy and Administration Research, 6(2), 74–81. https://doi.org/10.18488/journal.74.2019.62.74.81Khanh, H. T. M., Khuong, N. V. (2019). Does Corporate tax avoidance influence firm leverage of Vietnamese listed companies? Theoretical Economics Letters, 09(04), 1070–1078. https://doi.org/10.4236/tel.2019.94069Kim, J. H., Im, C. C. (2017). The study on the effect and determinants of small-and medium-sized entities conducting tax avoidance. Journal of Applied Business Research, 33(2), 375–390. https://doi.org/10.19030/jabr.v33i2.9911Kovermann, J. H. (2018). Tax avoidance, tax risk and the cost of debt in a bank-dominated economy. Managerial Auditing Journal, 33(8/9), 683-699.Krisna, A. M. (2019). Effect of institutional ownership and managerial ownership on tax avoidance with audit quality as moderating variable. Journal of Economics, Business And Accounting, 18(2), 82-91.Kurniasih, T., Ratna Sari, M. (2013). Pengaruh return on assets, leverage, corporate governance, ukuran perusahaan dan kompensasi rugi fiskal pada tax avoidance. Buletin Studi Ekonomi, 18(1), 58–66.Lee, R., Kao, H. (2018). The impacts of IFRSs and auditor on tax avoidance. Advances in Management Applied Economics, 8(6), 17–53Liana, L., Sari, P. (2017). The effect of corporate social responsibility on corporate tax avoidance. Diponegoro Journal of Accounting 6(4):111–23.Lin, K. Z., Cheng, S., Zhang, F. (2017). Corporate social responsibility, institutional environments, and tax avoidance: Evidence from a subnational comparison in China. The International Journal of Accounting, 52(4), 303-318. http://dx.doi.org/10.1016/j.intacc.2017.11.002López-González, E., Martínez-Ferrero, J., García-Meca, E. (2019). Does corporate social responsibility affect tax avoidance: Evidence from family firms. Corporate Social Responsibility and Environmental Management, 26(4), 819–831. https://doi.org/10.1002/csr.1723Luty, P. (2020). Tax avoidance in V4 countries and Serbia: Influence of company size on effective tax rate. Finiz, 15(January 2020), 5–11. https://doi.org/10.15308/finiz-2020-5-11Mao, Chih Wen., Wen, Chieh Wu. (2019). Moderated mediation effects of corporate social responsibility performance on tax avoidance: evidence from China. Asia-Pacific Journal of Accounting and Economics 26(1–2) 90–107.Maraya, Dyan, A., Yendrawati, R. (2016). The effect of corporate governance and corporate social responsibility disclosure on tax avoidance: empirical study on mine and CPO Corporations. Journal of Accounting Auditing of Indonesia 20(2):147–59.Maulinda, I. P., Fidiana. (2019). The effect of corporate social responsibility and good corporate governance on tax avoidance. Journal of Science and Research of Accounting 8, 1–21.Muti’ah, Marsyaf, Ahmad, Z. (2021). The influence of sales growth, debt equity ratio (DER) and related party transaction to tax avoidance. International Journal of Management Studies and Social Science Research (IJMSSSR), 3(4), 237–244Nurhasanah. (2017). The effect of asset growth on profitability of banking corporations listed at Indonesia stock exchange. Journal of Visionary Strategic 6, 41–44.Omesi, I., Appah, E. (2021). Corporate governance and tax avoidance of listed consumer and industrial good companies in Nigeria. IOSR Journal of Economic and Finance (IOSR-JEF), 12(2), 17–31. https://doi.org/10.9790/5933-1202041731Putri, R. T., Ulum, I., Prasetyo, A. (2019). Company Risk, size, fiscal loss compensation, and tax avoidance: evidence from Indonesian Islamic companies. Journal of Innovation in Business and Economics, 2(02), 87. https://doi.org/10.22219/jibe.v2i02.7323Taylor, G., Richardson, G. (2012). International corporate tax avoidance practices : evidence from australian firms. International Journal of Accounting, 47(4), 469–496. https://doi.org/10.1016/j.intacc.2012.10.004Tilehnouei, M. H., Esfahani, S. T., Soltanipanah, S. (2018). Investigating the effect of financial distress on tax avoidance during the global financial crisis in companies listed on Tehran stock exchange. International Journal If Finance and Managerial Accounting, 3(9), 41–51Yuliesti, R., Sapari, S. (2017). Pengaruh profitabilitas, likuiditas dan corporate governance terhadap penghindaran pajak. Jurnal Ilmu dan Riset Akuntansi (JIRA), 6(3). 890-909.Salehi, M., Tarighi, H., Shahri, T. A. (2020). The effect of auditor characteristics on tax avoidance of Iranian companies. Journal of Asian Business and Economic Studies, 27(2), 119–134. https://doi.org/10.1108/JABES-11-2018-0100Sari, H. Y., Yuniarti, E., Rachman, A. A. (2022). Pengaruh pertumbuhan aset, ukuran, dan profitabilitas perusahaan terhadap penghindaran pajak (tax avoidance) pada perusahaan sektor pertambangan yang terdaftar di BEI periode 2017-2020. Jurnal Akuntansi Bisnis Dan Ekonomi, 8(1), 2167–2178Shi, A. A., Concepcion, F. R., Laguinday, C. M. 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ABSTRAK Pembiayaan merupakan sumber pendapatan dan sumber risiko terbesar bagi bank. Sehingga pengungkapan informasi akuntansi mengenai pembiayaan penting bagi pemegang saham untuk mengambil keputusan ekonomi. Tujuan penelitian ini untuk menguji tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah pada Bank Umum Syariah di Indonesia. Selain itu untuk menganalisis faktor-faktor yang mempengaruhi tingkat pengungkapan informasi tersebut. Sampel menggunakan 7 Bank Umum Syariah di Indonesia yang beroperasi dalam periode 2016-2020. Indeks rata-rata tidak tertimbang digunakan untuk mengukur tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah sesuai standar PSAK dan PAPSI 2013. Model analisis regresi data panel digunakan untuk menganalisis faktor-faktor yang mempengaruhi tingkat pengungkapan informasi tersebut. Penelitian menemukan bahwa rata-rata tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah sebesar 0,616 dan belum ada yang mematuhi standar secara penuh. Ukuran bank dan usia bank berpengaruh negatif signifikan, ukuran dewan komisaris berpengaruh positif signifikan serta keahlian komite audit tidak berpengaruh signifikan terhadap tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah. Temuan ini memberikan implikasi bahwa pemegang saham dapat mempertimbangkan ukuran bank, usia bank, dan ukuran dewan komisaris untuk meningkatkan tingkat pengungkapan informasi akuntansi pembiayaan. Temuan ini dapat dijadikan bahan evaluasi bagi lembaga regulator terkait praktik pengungkapan informasi akuntansi pembiayaan sesuai standar. Kata kunci: Tingkat Pengungkapan Informasi Akuntansi Transaksi Pembiayaan Syariah, Ukuran Bank, Usia Bank, Keahlian Komite Audit, Ukuran Dewan Komisaris. ABSTRACT Financing is the largest source of income and the biggest source of risk for banks. Therefore, disclosure of accounting information regarding financing is important for shareholders to make economic decisions. The purpose of this study was to examine the level of disclosure of accounting information for Islamic financing transactions at Islamic Commercial Banks in Indonesia. In addition, this study analyzes the factors that influence the level of disclosure of that information. The samples used 7 Islamic Commercial Banks in Indonesia operating in the 2016-2020 period. The unweighted average index is used to measure the level of disclosure of accounting information for sharia financing transactions according to the PSAK and PAPSI 2013 standards. The panel data regression analysis model is used to analyze the factors that influence the level of information disclosure. The study found that the average level of disclosure of accounting information for Islamic finance transactions was 0.616 and none of them fully complied with the standards. The size of the bank and the age of the bank had a significant negative effect, the size of the board of commissioners had a significant positive effect and the expertise of the audit committee had no significant effect on the level of disclosure of accounting information on Islamic financing transactions. This finding implies that shareholders can consider bank size, bank age, and board of commissioners size to increase the level of disclosure of financial accounting information. These findings can be used as evaluation material for regulatory agencies regarding the practice of disclosing financial accounting information according to standards. 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ABSTRACT This study aimed to determine the factors that influence the level of income inequality in member countries of the Organization of Islamic Cooperation (OC). The research period used was from 2012 to 2021, using the System Generalized Method of Moment (GMM) analysis tool. The variables used consist of the Gini ratio (proxy of income inequality), economic growth, Foreign Direct Investment (FDI), inflation, the average length of schooling (human capital proxy), and corruption perception index (sharia proxy). The results showed that sharia, human, and inflation variables had a negative effect, while economic growth and FDI had a positive and significant effect on income inequality in OIC countries. These results show that in addition to economic factors and human capital, sharia elements cannot be released in overcoming income inequality in OIC countries. Sharia is a driving factor in a more even distribution of income. Keywords: Income Inequality, Organization of Islamic Cooperation (OIC), System Generalized Method of Moment (GMM), Sharia ABSTRAK Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi tingkat ketimpangan pendapatan di negara anggota Organization of Islamic Cooperation (OIC). Periode penelitian yang digunakan adalah dari tahun 2012 sampai dengan tahun 2021, dengan menggunakan alat analisis System Generalized Method of Moment (GMM). Variabel yang digunakan terdiri dari rasio gini (proksi ketimpangan pendapatan), pertumbuhan ekonomi, Foreign Direct Investment (FDI), inflasi, rata-rata lama sekolah (proksi human capital), dan indeks persepsi korupsi (proksi syariah). Hasil penelitian menunjukkan bahwa variabel syariah, human, dan inflasi berpengaruh negatif, sedangkan pertumbuhan ekonomi dan FDI berpengaruh positif dan signifikan terhadap ketimpangan pendapatan di negara-negara OIC. Hasil ini menunjukkan bahwa selain faktor ekonomi dan human capital unsur syariah tidak bisa dilepaskan dalam mengatasi ketimpangan pendapatan di negara OIC. Syariah menjadi faktor pendorong dalam distribusi pendapatan yang lebih merata. Kata kunci: Ketimpangan Pendapatan, Organization of Islamic Cooperation (OIC), System Generalized Method of Moment (GMM), Syariah REFERENCES Abdulkarim, F. M., & Ali, H. S. (2019). Financial inclusions, financial stability, and income inequality in oic countries: A GMM and quantile regression application. Journal of Islamic Monetary Economics and Finance, 5(2), 419–438. doi:10.21098/jimf.v5i2.1069 Alamanda, A. (2021). The effect of economic growth on income inequality: Panel data analysis from fifty countries. Info Artha, 5(1), 1–10. doi:10.31092/jia.v5i1.1176 Anto, M., H. (2011). Introducing an Islamic Human Development Index (I-HDI) to measure development in OIC countries. Islamic Economic Studies, 19(2), 69–95. Arellano, M., & Bond, S. (1991). 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Abstract A large landslide (frozen debris avalanche) occurred at Assapaat on the south coast of the Nuussuaq Peninsula in Central West Greenland on June 13, 2021, at 04:04 local time. We present a compilation of available data from field observations, photos, remote sensing, and seismic monitoring to describe the event. Analysis of these data in combination with an analysis of pre- and post-failure digital elevation models results in the first description of this type of landslide. The frozen debris avalanche initiated as a 6.9 * 106 m3 failure of permafrozen talus slope and underlying colluvium and till at 600–880 m elevation. It entrained a large volume of permafrozen colluvium along its 2.4 km path in two subsequent entrainment phases accumulating a total volume between 18.3 * 106 and 25.9 * 106 m3. About 3.9 * 106 m3 is estimated to have entered the Vaigat strait; however, no tsunami was reported, or is evident in the field. This is probably because the second stage of entrainment along with a flattening of slope angle reduced the mobility of the frozen debris avalanche. We hypothesise that the initial talus slope failure is dynamically conditioned by warming of the ice matrix that binds the permafrozen talus slope. When the slope ice temperature rises to a critical level, its shear resistance is reduced, resulting in an unstable talus slope prone to failure. Likewise, we attribute the large-scale entrainment to increasing slope temperature and take the frozen debris avalanche as a strong sign that the permafrost in this region is increasingly at a critical state. Global warming is enhanced in the Arctic and frequent landslide events in the past decade in Western Greenland let us hypothesise that continued warming will lead to an increase in the frequency and magnitude of these types of landslides. Essential data for critical arctic slopes such as precipitation, snowmelt, and ground and surface temperature are still missing to further test this hypothesis. It is thus strongly required that research funds are made available to better predict the change of landslide threat in the Arctic.

Purpose: To investigate the effect of personalized sweat sodium replacement on drinking behavior, sodium and water balance, and thermophysiological responses during and after ultraendurance running in hot conditions. Methods: Nine participants (7 male, 2 female) completed two 5-hour treadmill runs (60% maximum oxygen uptake, 30°C ambient temperature), in a double-blind randomized crossover design, consuming sodium chloride (SODIUM) capsules to replace 100% of previously assessed losses or placebo (PLACEBO). Fluid was consumed ad libitum. Results: No effect of SODIUM was observed for ad libitum fluid intake or net fluid balance (P > .05). Plasma sodium concentration increased in both trials, but to a greater extent in SODIUM at 2.5 hours (mean [SD]: 4 [4] mmol·L−1 vs 1 [5] mmol·L−1; P < .05) and postexercise (4 [3] mmol·L−1 vs 1 [5] mmol·L−1; P < .05). Plasma volume change was not different between trials (P > .05) but was strongly correlated with sodium balance in SODIUM (r = .880, P < .01). No effect of sodium replacement was observed for heart rate, rectal temperature, thermal comfort, perceived exertion, or physiological strain index. During the 24 hours postexercise, ad libitum fluid intake was greater following SODIUM (2541 [711] mL vs 1998 [727] mL; P = .04), as was urinary sodium excretion (NaCl: 66 [35] mmol, Pl: 21 [12] mmol; P < .01). Conclusions: Personalized sweat sodium replacement during ultraendurance running in hot conditions, with ad libitum fluid intake, exacerbated the rise in plasma sodium concentration compared to no sodium replacement but did not substantially influence overall body-water balance or thermophysiological strain. A large sodium deficit incurred during exercise leads to substantial renal sodium conservation postexercise.

AbstractA direct synthesis of (001) oriented nanostructured CoPt thin films has been successfully achieved using a 880 J pulsed Dense Plasma Focus (DPF) device operating in a non-optimized focus mode with a low charging voltage of about 8 kV. The (001) oriented fct structured L10 phase nanostructured CoPt thin films have been synthesized directly in as-deposited sample, as verified by XRD results, without any post deposition annealing. The SEM imaging results show that nanostructured CoPt were achieved in non-optimized focus mode with agglomerate/particle size ranging from 10 to 55 nm. Furthermore, the VSM analysis shows that the as-deposited samples in non-optimized focus mode have higher coercivity (due to direct L10 phase) as compared the annealed sample and the as-deposited sample of optimized focus mode operation.