ANALISIS PENYAJIAN PSAK 101 PADA LAPORAN KEUANGAN BADAN AMIL ZAKAT NASIONAL KOTA PEKANBARU

ABSTRAK ANALISIS PENYAJIAN PSAK 101 PADA LAPORAN KEUANGAN BADAN AMIL ZAKAT NASIONAL KOTA PEKANBARU OLEH : CLARA AGUSTI 01770423430 Penelitian ini bertujuan untuk mengetahui apakah pelaporan keuangan Badan Amil Zakat Kota Pekanbaru sudah sesuai dengan Standar Akuntansi Keuangan yang berlaku. Penulis menemukan beberapa masalah dalam penelitian ini diantaranya yaitu Laporan Perubahan Dana tidak sesuai dengan akun yang ada di PSAK 101 dan setelah dilihat Laporan Keuangan dan wawancara peneliti menerima bahwa Badan Amil Zakat Nasional Kota Pekanbaru belum menyajikan Catatan atas laporan keuangan. Seharusnya menurut PSAK 101 Catatan Atas Laporan Keuangan harus dilampirkan karena merupakan salah satu komponen Laporan Keuangan . Akibatnya Laporan Keuangan Badan Amil Zakat Nasional Kota Pekanbaru belum sesuai dengan PSAK 101 dan menjadi tidak lengkap. Penelitian ini menggunakan deksriptif yakni dengan menggunakan perbandingan antara teori-teori yang mendukung pembahasan dengan data-data yang diterima penulis dari Badan Amil Zakat Nasional Kota Pekanbaru. Kata Kunci: Laporan keuangan, PSAK 10

Blubber and serum cortisol concentrations as indicators of the stress response and overall health status in striped dolphins

The impacts of environmental changes and anthropogenic threats in marine mammals are a growing concern for their conservation. In recent years, efforts have been directed to understand how marine mammals cope with stressors and to assess and validate stress biomarkers, mainly levels of glucocorticoid hormones (e.g. cortisol) in certain body tissues. The aims of this study were to assess the impact of different causes of stranding (chronically affected and bycaught striped dolphins) on cortisol concentrations in serum and in blubber; and to evaluate the association between cortisol levels in these tissues. Blubber and blood samples were collected from striped dolphins (n = 42) stranded on the Mediterranean coast between 2012 and 2018. Cortisol concentrations were measured by using enzyme immunoassay. A high correlation was found between circulating and blubber cortisol concentrations (R2 = 0.85, p < 0.01). Necropsies and pathological studies concluded that a third of the dolphins were bycaught in fishing nets and released by fishermen (Bycaught animals group), while the other two thirds were euthanized, or died, due to a disease or chronic condition (e.g. calves separated from the mother or animals infected with dolphin morbillivirus or Brucella ceti) that impeded survival (Chronically affected animals group). Cortisol concentrations (mean ± SD) were six times higher in chronically affected animals (35.3 ± 23 ng cortisol/g blubber and 6.63 ± 3.22 μg cortisol/dl serum) compared to those bycaught in fishing nets (6.2 ± 4.3 ng cortisol/g blubber and 1.15 ± 1.51 μg cortisol/dl serum). Results suggests that serum and blubber cortisol concentrations can contribute in inferring the overall health and welfare of free-ranging cetaceans. However, further research is required to understand better the kinetics of blubber cortisol incorporation and removal, the factors involved in these processes, and the local conversion of cortisol in the blubber.info:eu-repo/semantics/publishedVersio

Blubber and serum cortisol concentrations as indicators of the stress response and overall health status in striped dolphins

Altres ajuts: acord transformatiu CRUE-CSICThe impacts of environmental changes and anthropogenic threats in marine mammals are a growing concern for their conservation. In recent years, efforts have been directed to understand how marine mammals cope with stressors and to assess and validate stress biomarkers, mainly levels of glucocorticoid hormones (e.g. cortisol) in certain body tissues. The aims of this study were to assess the impact of different causes of stranding (chronically affected and bycaught striped dolphins) on cortisol concentrations in serum and in blubber; and to evaluate the association between cortisol levels in these tissues. Blubber and blood samples were collected from striped dolphins (n = 42) stranded on the Mediterranean coast between 2012 and 2018. Cortisol concentrations were measured by using enzyme immunoassay. A high correlation was found between circulating and blubber cortisol concentrations (R = 0.85, p < 0.01). Necropsies and pathological studies concluded that a third of the dolphins were bycaught in fishing nets and released by fishermen (Bycaught animals group), while the other two thirds were euthanized, or died, due to a disease or chronic condition (e.g. calves separated from the mother or animals infected with dolphin morbillivirus or Brucella ceti) that impeded survival (Chronically affected animals group). Cortisol concentrations (mean ± SD) were six times higher in chronically affected animals (35.3 ± 23 ng cortisol/g blubber and 6.63 ± 3.22 μg cortisol/dl serum) compared to those bycaught in fishing nets (6.2 ± 4.3 ng cortisol/g blubber and 1.15 ± 1.51 μg cortisol/dl serum). Results suggests that serum and blubber cortisol concentrations can contribute in inferring the overall health and welfare of free-ranging cetaceans. However, further research is required to understand better the kinetics of blubber cortisol incorporation and removal, the factors involved in these processes, and the local conversion of cortisol in the blubber

Blubber cortisol is hihgly associated with circulating cortisol in mediterranean stranded dolphins. Could it be used to determine sudden death?

PòsterJun

Use of meat resources in the Early Pleistocene assemblages from Fuente Nueva 3 (Orce, Granada, Spain) (vol 13, 213, 2021)

Correction to: Archaeological and Anthropological Sciences (2021) 13: 213Peer reviewe

Unravelling Hominin Activities in the Zooarchaeological Assemblage of Barranco Leon (Orce, Granada, Spain)

Little is known about the subsistence practices of the first European settlers, mainly due to the shortage of archaeological sites in Europe older than a million years. This article contributes to the knowledge of the subsistence of the first Europeans with new zooarchaeology and taphonomic data from the Palaeolithic site of Barranco Leon (Orce, Granada, Spain). We present the results of the analysis of the faunal assemblages retrieved in the context of new excavations undertaken between 2016 and 2020. We have followed a standard methodology for the identification and quantification of species, mortality profiles, skeletal representation and taphonomic analysis. With regard to the taphonomic evidence, we have documented the extent of rounding, abrasion and other alterations. Finally, we examined traces from the activities of carnivores and hominins that led to the accumulation and alteration of the bone assemblages. Results indicate that the archaeo-paleontological deposits from Barranco Leon present a dual-patterned mixed taphonomic origin. The first phase primarily involved waterborne processes (BL-D1), which led to the accumulation of lithic raw materials, a few archaeological stone tools, and some faunal remains with percussion and cutmarks. The second phase (BL-D2) contains several stone tools associated with faunal remains with more anthropogenic alterations, such as cutmarks and percussion marks. After analysing the Barranco Leon zooarchaeological assemblage, the present study concludes that hominins had access to the meat and within-bone nutrients of animals of diverse sizes. However, the specific carcass acquisition mechanisms that hominins followed are less certain because the presence of tooth marks suggests that carnivores also played a role in the accumulation and modification of the Barranco Leon faunal assemblage.Peer reviewe

Egocentric sexual network analysis among gay and bisexual men who have sex with men with and without mpox infection.

OBJECTIVES: Recent outbreaks of the mpox (monkeypox) virus have been detected in dense sexual networks of gay and bisexual men who have sex with men (GBMSM). The objective of this study is to describe and compare the epidemiological and behavioural characteristics, as well as the sexual networks, of GBMSM diagnosed with mild mpox in Spain. METHODS: A prospective case-control study was conducted in Spain from July 2022 to February 2023. The study targeted a key population of GBMSM aged 18 years or older. Study participants were categorised into cases, those who were diagnosed with mpox virus infection; and controls, those who were not diagnosed. We examined and compared the sexual network characteristics of the two groups-mpox-positive (mpox-P) and mpox-negative (mpox-N) egos-using χ2, t-test and Wilcoxon test to examine the differences between the two groups in each section. Finally, we conducted univariable and multivariable logistic regressions to determine the factors associated with mpox infection. RESULTS: Among the 105 participants, 35 (33.3%) were mpox-P. Compared with mpox-N, mpox-P respondents more frequently reported syphilis (mpox-P: 31.4%; mpox-N: 12.9%) and HIV (mpox-P: 45.7%; mpox-N: 18.6%), and mpox-P individuals to have had at least one sexual contact with a confirmed mpox case (mpox-P: 62.5%; mpox-N: 8.3%). In the egocentric network analysis, mpox-P respondents had a higher prevalence of group sex with alters (mpox-P: 18.5%; mpox-N: 8.9%) and one-time sexual partners (mpox-P: 46.1%; mpox-N: 31.7%). Multivariable logistic regressions showed that reporting stranger/client ties (adjusted OR (aOR)=10.3, 95% CI 1.39 to 76.6) with alters, being vaccinated for mpox (aOR=0.07, 95% CI 0.02 to 0.24) and tie strength heterogeneity (aOR=0.01, 95% CI 0.00 to 0.42) were associated with mpox infection. CONCLUSIONS: Our findings highlight the role of demographic, epidemiological and sexual network characteristics in the transmission of mpox virus during the outbreak in Spain. These findings have important implications for future prevention efforts

GestaltMatcher Database - A global reference for facial phenotypic variability in rare human diseases

The most important factor that complicates the work of dysmorphologists is the significant phenotypic variability of the human face. Next-Generation Phenotyping (NGP) tools that assist clinicians with recognizing characteristic syndromic patterns are particularly challenged when confronted with patients from populations different from their training data. To that end, we systematically analyzed the impact of genetic ancestry on facial dysmorphism. For that purpose, we established the GestaltMatcher Database (GMDB) as a reference dataset for medical images of patients with rare genetic disorders from around the world. We collected 10,980 frontal facial images - more than a quarter previously unpublished - from 8,346 patients, representing 581 rare disorders. Although the predominant ancestry is still European (67%), data from underrepresented populations have been increased considerably via global collaborations (19% Asian and 7% African). This includes previously unpublished reports for more than 40% of the African patients. The NGP analysis on this diverse dataset revealed characteristic performance differences depending on the composition of training and test sets corresponding to genetic relatedness. For clinical use of NGP, incorporating non-European patients resulted in a profound enhancement of GestaltMatcher performance. The top-5 accuracy rate increased by +11.29%. Importantly, this improvement in delineating the correct disorder from a facial portrait was achieved without decreasing the performance on European patients. By design, GMDB complies with the FAIR principles by rendering the curated medical data findable, accessible, interoperable, and reusable. This means GMDB can also serve as data for training and benchmarking. In summary, our study on facial dysmorphism on a global sample revealed a considerable cross ancestral phenotypic variability confounding NGP that should be counteracted by international efforts for increasing data diversity. GMDB will serve as a vital reference database for clinicians and a transparent training set for advancing NGP technology.</p

Validating a Non-Invasive Method for Assessing Cortisol Concentrations in Scraped Epidermal Skin from Common Bottlenose Dolphins and Belugas

Our society is increasingly concerned about the well-being of animals like dolphins, which can be affected by life under professional human care or by anthropogenic disturbances in the wild. To better understand and improve their welfare, scientists are exploring new, non-invasive methods to study the response to stressors in these animals. This research introduces an approach for measuring the stress response by analysing cortisol from epidermis samples, a method that does not require invasive procedures. We developed and tested a reliable technique to extract and measure cortisol levels from the epidermis of common bottlenose dolphins and belugas. Our findings show that this method works well and is accurate, even with very small epidermis samples. We also found that the amount of stress hormones can vary depending on the individual animal but not necessarily where the body sample was taken. This study is a step forward in non-invasively studying and enhancing the welfare of cetaceans, offering insights into their stress levels in a way that is safer and more comfortable for them, which could ultimately lead to better care and conservation practices for these species. Society is showing a growing concern about the welfare of cetaceans in captivity as well as cetaceans in the wild threatened by anthropogenic disturbances. The study of the physiological stress response is increasingly being used to address cetacean conservation and welfare issues. Within it, a newly described technique of extracting cortisol from epidermal desquamation may serve as a non-invasive, more integrated measure of a cetacean's stress response and welfare. However, confounding factors are common when measuring glucocorticoid hormones. In this study, we validated a steroid hormone extraction protocol and the use of a commercial enzyme immunoassay (EIA) test to measure cortisol concentrations in common bottlenose dolphin (Tursiops truncatus) and beluga (Delphinapterus leucas) epidermal samples. Moreover, we examined the effect of sample mass and body location on cortisol concentrations. Validation tests (i.e., assay specificity, accuracy, precision, and sensitivity) suggested that the method was suitable for the quantification of cortisol concentrations. Cortisol was extracted from small samples (0.01 g), but the amount of cortisol detected and the variability between duplicate extractions increased as the sample mass decreased. In common bottlenose dolphins, epidermal skin cortisol concentrations did not vary significantly across body locations while there was a significant effect of the individual. Overall, we present a contribution towards advancing and standardizing epidermis hormone assessments in cetaceans

Influence of sample location on blubber cortisol concentration in striped dolphins (Stenella coeruleoalba) : The importance of the reference denominator

Acord transformatiu CRUE-CSI