Gold Nanoparticles: Synthesis and Applications in Drug Delivery

This review is focused essentially on the synthesis and applications of gold nanoparticles in the field of medicine and targeted drug delivery. Nanotechnology has become one of the most interesting and advanced areas of research in this field. Among nanoparticles, gold nanoparticles demonstrate special advantages in this field due to their unique properties, small size and high surface area-to-volume ratio. These particles have been widely used in various biomedical applications and drug delivery systems due to their inert nature, stability, high dispersity, non-cytotoxicity and biocompatibility.Keywords: Biosynthesis, Gold nanoparticles, Biomedical applications, Targeted drug delivery,Nanotechnology

PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, LEVERAGE TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2017–2021)

nghasilan terbesarnya berasal dari pendapatan pajak, pemerintah menerapkan Undang-Undang khusus perpajakan. Sebagai negara yang cukup strategis untuk berbisnis, maka tak heran jika banyak perusahaan yang berasal dari dalam maupun luar negeri menjalankan usahanya di Indonesia. Hal tersebut menjadi salah satu alasan sebagian besar pendapatan pajak berasal dari PPh Badan. Beban pajak yang tinggi menjadi dorongan pada sebuah perusahaan untuk meminimalisir beban pajak yang dibayarkan atau biasa disebut sebagai penghindaran pajak atau tax avoidance. Penelitian ini bertujuan untuk mengetahui pengaruh Capital Intensity, Inventory Intensity, dan Leverage terhadap Tax Avoidance pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017–2021. Teknik analisis yang digunakan yaitu analisis regresi linier sederhana dan diolah dengana menggunakan software IBM SPSS 25. Sedangkan data yang digunakan adalah data sekunder dengan jenis data kuantitatif selama periode 2017 sampai dengan 2021. Populasi penelitian ini adalah perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia dengan metode pengambilan sampel yaitu purposive sampling, sehingga diperoleh jumlah observasi sebanyak 55 dari 11 perusahaan. Berdasarkan hasil penelitian secara parsial menunjukkan bahwa Capital Intensity, Inventory Intensity dan Leverage tidak berpengaruh terhadap Tax Avoidance. Kata Kunci : Intensitas Modal; Intensitas Persediaan; Hutang; Penghindaran Pajak

PENGARUH PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH (Studi Empiris pada Pemerintah Kabupaten dan Kota di Wilayah Provinsi Jawa Tengah Tahun Anggaran 2020-2021)

ABSTRAK Penelitian ini bertujuan untuk memberikan gambaran tentang kinerja keuangan pemerintah kabupaten dan kota di Jawa Tengah untuk mengetahui pengaruh pendapatan asli daerah dan belanja modal terhadap kinerja keuangan pemerintah daerah. Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif. Sampel yang digunakan adalah 35 Kabupaten dan Kota di Wilayah Provinsi Jawa Tengah Tahun Anggaran 2020-2021. Analisis statistik yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda. Berdasarkan hasil penelitian yang dilakukan dapat diketahui bahwa secara parsial Pendapatan asli daerah berpengaruh positif terhadap kinerja keuangan pemerintah daerah dimana besarnya pengaruh pendapata asli daerah sebesar 4.60%. Sedangkan belanja modal berpengaruh positif terhadap kinerja keuangan pemerintah daerah dimana besarnya pengaruh belanja modal sebesar 0.32%. kata kunci : pendapatan asli daerah, belanja modal, kinerja keuangan pemerintah daerah

Study of the distribution of Malassezia species in patients with pityriasis versicolor and healthy individuals in Tehran, Iran

BACKGROUND: Pityriasis versicolor is a superficial infection of the stratum corneum which caused by a group of yeasts formerly named pityrosporium. The taxonomy of these lipophilic yeasts has recently been modified and includes seven species referred as Malassezia. The aim of this study is to compare the distribution of Malassezia species isolated from pityriasis versicolor lesions and those isolated from healthy skins. METHODS: Differentiation of all malassezia species performed using morphological features and physiological test including catalase reaction, Tween assimilation test and splitting of esculin. RESULTS: In pityriasis versicolor lesions, the most frequently isolated species was M. globosa (53.3%), followed by M. furfur (25.3%), M. sympodialis(9.3%), M. obtusa (8.1%) and M. slooffiae (4.0%). The most frequently isolated species in the skin of healthy individuals were M. globosa, M. sympodialis, M. furfur, M. sloofiae and M. restricta which respectively made up 41.7%, 25.0%, 23.3%, 6.7% and 3.3% of the isolated species. CONCLUSIONS: According to our data, M. globosa was the most prevalent species in the skin of healthy individuals which recovered only in the yeast form. However, the Mycelial form of M. globosa was isolated as the dominant species from pityriasis versicolor lesions. Therefore, the role of predisposing factors in the conversion of this yeast to mycelium and its subsequent involvement in pityriasis versicolor pathogenicity should be considered

Group support systems features and their contribution to technology strategy decision-making: A review and analysis

Collective decision-making processes require careful design considerations in organizations. On one hand, the inclusion of a greater number of actors contribute to a wider knowledge base, on the other, it can become a diffuse process and be distorted from the principles initially established. This paper observes a specific collective decision making process in organizations—technology strategy formulation—and, through a critical review of the literature, analyzes how the advances in features of group support systems support improvements in different stages of this process. This paper also discusses the implications of GSS appropriation in group dynamics.This research was supported by Fundação para a Ciência e Tecnologia (SFRH/ BD/ 33727/ 2009), within the framework of the MIT Portugal Program.info:eu-repo/semantics/publishedVersio

Circulating microparticles: square the circle

Background: The present review summarizes current knowledge about microparticles (MPs) and provides a systematic overview of last 20 years of research on circulating MPs, with particular focus on their clinical relevance. Results: MPs are a heterogeneous population of cell-derived vesicles, with sizes ranging between 50 and 1000 nm. MPs are capable of transferring peptides, proteins, lipid components, microRNA, mRNA, and DNA from one cell to another without direct cell-to-cell contact. Growing evidence suggests that MPs present in peripheral blood and body fluids contribute to the development and progression of cancer, and are of pathophysiological relevance for autoimmune, inflammatory, infectious, cardiovascular, hematological, and other diseases. MPs have large diagnostic potential as biomarkers; however, due to current technological limitations in purification of MPs and an absence of standardized methods of MP detection, challenges remain in validating the potential of MPs as a non-invasive and early diagnostic platform. Conclusions: Improvements in the effective deciphering of MP molecular signatures will be critical not only for diagnostics, but also for the evaluation of treatment regimens and predicting disease outcomes