Calcium Absorption and Bioavailability of Isoflavones from Tempeh Compared to Milk Among Postmenopausal Malay Women

The main objective of this study was to determine the absorption of calcium from tempeh compared to milk and apparent bioavailability of isoflavone in urinary excretions of postmenopausal Malay women consuming tempeh. There were three phases in this study. In phase one, food analyses on tempeh showed every 100 g of fried tempeh contained 41.8 ± 5.1% moisture, 18.6 ± 1.2% crude protein, 18.8 ± 7.2% crude fat, 19.9 ± 3.4% total carbohydrate, 0.8 ± 0.2% total ash, 63.3 ± 2.7 mg Ca, 34.57 ± 11.07 mg daidzein (DA) and 30.50 ± 11.41 mg genestein (GE), based on wet weight. Deep frying tempeh in batter for 30 minutes decreased 45% of the total isoflavones in fried tempeh (113 ± 41 mg) compared to the raw one (205 ± 56 mg). Raw tempeh contained the highest total amount of DA (25.64 ± 5.65 mg) and GE (28.41 ± 9.15 mg) compared to other studied local soy products. In phase two, health screening was conducted to select healthy subjects for clinical trial in phase three. Ethical approval was obtained from the ethical committee of Universiti Kebangsaan Malaysia Medical Centre (UKMMC) prior to the study. A total of 125 postmenopausal Malay women screened from five locations in suburban of Kuala Lumpur and 42 of them met the inclusion criteria and were qualified to take part in the clinical trial. The mean age of the subjects was 59 ± 4 years and they were on average 10 ± 7 years postmenopausal. Average weight, height and body mass index (BMI) for these subjects were 63.7 ± 10.1 kg, 1.5 ± 0.1 m and 28.1 ± 4.2 kg/m2. Majority (46%) of the women was overweight while 31% were obese and two percent were underweight. Two-thirds of them have been taking medication for chronic diseases like hypertension (27%), diabetes mellitus (9%), heart disease (1%) and combination of the three chronic diseases (19%). Average values for fasting serum lipid for these subjects were 5.97 ± 1.23 mmol/L of total cholesterol (TC), 1.40 ± 0.33 mmol/L of high density lipoprotein cholesterol (HDLC), 3.84 ± 1.02 mmol/L of low density lipoprotein cholesterol (LDLC) and 1.77 ± 0.96 mmol/L of triglyceride (TG). About 74% of subjects were hypercholesterolemic and 58% were hypertriglyceridemic. Based on the calcaneal measurement, 37% of the subjects were osteopenic while 6% were osteoporotic. Based on the dietary history questionnaire, average calcium intake of the subjects was 505 ± 263 mg/d when. Their main source of calcium was obtained from vegetables (37%), dairy products (32%), meat and seafood (17%), cereal (7%), fruits (5%) and beverages (2%). Using the semi food frequency questionnaire (SFFQ) for soy products the average estimated isoflavone intake for these subjects was 25 ± 15 mg/d. The most frequently consumed soy products for this population was tempeh (25%), fujook (17.4%), homemade soy bean drink (11.2%), unfried tofu (10.3%), fried tofu (8.9%), tofufah (8.4%), soft tofu (7.4%), boxed soy bean drink (7.2%) and egg tofu (4.3%). In phase three, 21 healthy postmenopausal Malay women volunteered to take part in the clinical trial for calcium absorption and apparent bioavailability study. The study was carried out at the in patient clinical trial ward of UKMMC. Only 20 subjects completed the study since one subject was excluded for not completing the urine collection. The mean age of these subjects was 57 ± 3 years and they were on average 9 ± 5 years postmenopausal. Average weight, height and BMI for these subjects were 63 ± 11 kg, 1.5 ± 0.1 m and 27 ± 4 kg/m2. Majority (55%) of these women was overweight while 20% were obese. Measurement of bone mineral density (BMD) using dual energy absorptiometry (DXA), indicated that 50% of the subjects was osteopenic, 35% were normal and 15% were osteoporotic. Body weight was significantly correlated to the BMD of the total body (r = 0.457, p = 0.037) and neck (r = 0.507, p = 0.019). Based on 3-day food records, 20 postmenopausal Malay women have average low calcium intake of 426 ± 122 mg/d, and 30% of them have reported of not taking any milk. Their mean values for parathyroid hormone (PTH), serum 25-hydroxyvitamin D (25(OH)D), urinary deoxypyridinoline (DPD) and serum alkaline phosphatase (BAP) were : 59.5 ± 21.6 pg/ml, 11.1 ± 4.1 ng/ml, 11.1 ± 1.8 nmol/mmol and 37.1 ± 8.3 U/L, respectively. The majority (95%) subjects had serum 25(OH)D less than 20 ng/ml, which are indicative of vitamin D insufficiency. Correlation analysis showed a significant inverse association between serum 25(OH)D and BMI (r = - 0.388, p = 0.045,). About 30% of the subjects had secondary hyperparathyroidism with PTH concentrations exceed 65 pg/ml. Fractional calcium absorption from tempeh was compared to that observed from milk, using a dual stable isotope approach in a randomized cross-over design. Subjects consumed the same calcium load (130-150 mg Ca) from either milk or tempeh with a one-month washout period between each test meal. 42Ca (0.036 mg/kg) was administered intravenously to subjects prior to oral administration of 44Ca (0.272 mg/kg) in milk. All urine from subjects was collected for 24 h post-dosing in 8 h pools. Average percent calcium absorption from tempeh (36.9 ± 10.4%) was not significantly different (p>0.05) from that observed from milk (34.3 ± 8.4%). Estimated calcium balance (VBal) from taking tempeh (108 ± 63 mg/d) was significantly higher (p<0.05) compared to milk (71 ± 64 mg/d). Apparent bioavailability of isoflavones was determined from the urinary isoflavone excretions following ingestion of 240 g tempeh (160 mg isoflavones) and milk. Tempeh consumption for day one was carried out at the clinical trial ward and the same three-8h urine pool collected for calcium absorption study at the ward was used for isoflavone study. Tempeh consumption and 24 h urine collection for day two and three was carried out at subjects’ home. DA, GE, equol (EQ) and flavone (FLA) standards eluted at mean retention time of 16.8 ± 0.1, 20.6 ± 0.1, 21.1 ± 0.1, 25.4 ± 0.1 min, respectively. An average excretion of 3.51 ± 0.62 μmol/h DA and 2.79 ± 0.35 μmol/h GE were detected after consumption of milk. DA (47.06 ± 4.18 μmol/h), GE (33.27 ± 3.71 μmol/h) and EQ (24.35 ± 4.34 μmol/h) were detected in three-8 h urine pool, following tempeh consumption (Day 1). There was a significant correlation (r = 0.453, p = 0.045) between percent calcium absorption and total isoflavone excretion in 9-16 h urine pool. Urinary isoflavone excretions following ingestion of tempeh (Day 1) were significantly higher (p<0.05) compared to that of the milk. The average amount of total isoflavones consumed in three days of tempeh consumption was 154.83 ± 1.82 mg per day. Total isoflavones excreted in each day one, two and three of tempeh consumption were as follows: 104.68 ± 9.21, 32.64 ± 3.18 and 30.25 ± 3.99 μmol/day, respectively. The average isoflavone excreted from three days of tempeh consumption were 26.16 ± 2.64 μmol/h DA, 16.64 ± 1.98 μmol/h GE and 13.06 ± 1.79 μmol/h EQ. Almost all subjects excreted EQ following three days of tempeh consumption. There was only one subject (5%) that can be classified as equol producer based on ratio of equol produced to daidzein consumed >0.2. Isoflavone intake of the 20 subjects was estimated to be 26 ± 13 mg per day, ranging from 6 - 58 mg. Based on SFFQ for soy products, the frequently consumed local soy products were consisted of tempeh (19.6%), fujook (16.5%), firm tofu (13.4%), fried firm tofu (11.3%), tofufah (10.3%), homemade SB drink (10.3%), boxed SB drink (7.2%), soft tofu (6.2%) and egg tofu (5.2%) In conclusion, this sample of postmenopausal Malay women has low calcium intake that achieved only 40 - 50% of the Malaysian RNI. Low intake of calcium among these subjects may be due to their predominantly non-milk based diet where 30-40% of them do not take any milk. Calcium bioavailability from tempeh provided similar amounts of absorbed calcium to that obtained from a glass of milk. These findings indicated that tempeh may have the potential to contribute significantly to the calcium needs of these postmenopausal Malay women who were at risk of low bone mass and were insufficient of vitamin D. Increased incorporation of tempeh, the affordable and available plant sources of calcium and isoflavones may contribute significantly to the calcium needs of this high-risk population and also help to reduce the abnormal serum lipid levels in majority of these subjects

Graphical information in corporate annual report: an exploratory survey of user’s perceptions / Rosiatimah Mohd Isa, Hasnah Haron and Sofri Yahya

The graphical presentation of quantitative data within corporate annual reports has become one of the techniques used by management to disclose quantitative information to their users. This survey investigates the perceptions of users of CAR with regard to the graphical information in corporate annual report. Responses from completed questionnaire of a sample of 52 respondents were examined. The users of CAR in the study ranked graphical information of statistical data as second after financial statements. The five most important variables graphs preferred by respondents are sales graph, earnings, EPS, share price and cash flow graph. Graphical disclosure in CAR was considered sufficient by majority of the respondents. However, they were not fully aware of major criteria of good graphical constructions and designs

Internal corporate governance and board performance in monitoring roles: Evidence from Malaysia

Purpose – This paper aims to examine the relationship between internal corporate governance mechanisms and board performance in monitoring roles.Design/methodology/approach – A survey questionnaire was used to gather data on board performance, while annual reports were employed to gather data on internal corporate governance mechanisms. Data for board performance were based on 112 directors who represent the companies. Findings – Factor analysis extracted two dimensions of monitoring roles: management oversight roles and performance evaluation roles. Non-independent non-executive directors and managerial ownership were found to be positively related to both dimensions of monitoring roles, while the multiple directorships of non-executive directors were negatively related to management oversight roles.Practical implications – The paper establishes the need for regulators to pay particular attention to multiple directorships, which are commonly practiced in public listed companies. The contribution of non-independent non-executive directors rather than independent directors in monitoring roles calls for further research. Regulators need to emphasize the performance evaluation roles of the board of directors (BOD), as much emphasis has been given to management oversight roles.Originality/value – The study contributes to the literature concerning monitoring roles as it shows that management oversight roles and performance evaluation roles are differentiated. The findings provide an avenue for the contribution of non-independent non-executive directors and multiple directorships in monitoring roles

Fakta Sejarah Pahang negeri paling sukar ditakluki British

Kekayaan hasil bumi Pahang telah menarik minat penjajah Inggeris, tetapi telah beberapa kali gagal dalam usahanya untuk menakluki negeri itu. Helah bagi mendapatkan Pahang untuk diletakkan menjadi negeri naungan tidak dapat digunakan kerana British tidak mempunyai sebarang alasan untuk memaksa pembesar Pahang untuk menerima kehadiran mereka

The relationship between internal audit characteristic, audit committee characteristic and interaction between internal audit and audit committee on internal audit contribution / Hasnah Haron and Tong Chue Qun.

Internal auditing has becomes as an important tool in helping an organisation to achieve its objectives. Organisations with internal audit activities capable to identify business risks, and system inefficiencies and ineffectiveness, take appropriate corrective actions, and ultimately support continuous improvement. Therefore, its contribution must be monitored in order to maintain and enhance the credibility of internal audit. The objectives of this study are, therefore, to investigate the contribution of internal audit and its determinants of internal audit characteristics, audit committee characteristics, and interaction between internal audit and audit committee. Questionnaires were distributed to 413 public listed companies in Bursa Malaysia and 172 responses were received. The finding showed that internal audit contributed the most in internal control. The result revealed that internal audit competence has a significant effect on internal contribution. Hence, internal audit team should consist of member with different expertise; both in technical and soft skills. Factors related to audit committee and interaction between audit committee and internal audit were not found to be significant. The relationship between audit committee and internal audit needs to be reinforced for better oversight mechanism. The Malaysian Code of Corporate Governance (MCCG) and the International Professional Practice Framework (IPPF) should require higher compliance to IPPF with the disclosure on the audit committee activities

Communication Of Quantitative Information On Market Risk: An Experimental Investigation Into The Effectiveness Of Alternative Methods Of Disclosure.

This is an experimental study designed to test the claim that graphical presentation of quantitative information on market risk is superior to tabular display

Do moral philosophies influence auditors’ ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail

The increasing number of financial scandals resulting from auditors’ unethical judgment has led to public distrust on the morality of auditors. Hence, the message is clear; to be relevant, auditors must be ethical in their behavior and judgments. As such, it is important to understand and investigate factors that influence auditors’ ethical judgments. This paper attempts to examine the influence of two moral philosophies namely deontology and teleology evaluations on auditors’ ethical judgments. A total of 940 questionnaires were sent to audit firms in Malaysia. About 250 auditors responded with 224 questionnaires were usable. By using Structural Equation Modeling of AMOS 16.0, the study found that there were significant relationships between these two philosophies namely deontology and teleology evaluations on auditors’ ethical judgments. Findings of this study will be useful for Malaysian Institute of Accountants (MIA), the government, audit firms and institutions of higher learning in their effort to improve auditors’ ethical judgments which can uphold the credibility and viability of the auditing profession

Ethical Leadership, Ethical Climate and Unethical Behaviour in Institutions of Higher Learning

Issues related to unethical behaviour is not common nowadays; and they are also the problem of higher learning institutions. This study is conducted to find out the factors that influence the intention to perform unethical behaviour in higher learning institutions in Malaysia. This paper provides some insights into the issues of unethical behaviour, specifically the behaviour of lecturers. Ethical leadership and ethical climate are identified to be the variables that might influence the intention to perform such behaviour. It then discusses the importance of ethical leadership and ethical climate in shaping the ethical conduct in higher learning institutions

Development and Validation of Food Frequency Questionnaire (FFQ) for Estimation of the Dietary Polyphenol Intake Among Elderly Individuals in Klang Valley

Polyphenol is a non-nutrient phytochemical compound existed abundantly in plant-based diet which has the properties to prevent age related oxidative damage induced diseases. However, there are diffi culties in quantifying its intake and local food frequency questionnaire (FFQ) for the assessment is not available. Therefore, this study aimed to develop and validate FFQ for estimation of dietary polyphenol intake among 93 individuals aged 60 years and above recruited from several senior citizen clubs in Klang Valley. Phase I of the study involved the development of FFQ consisted of 117 items under 9 categories and formation of the database extracted from PHENOL-EXPLORER. In Phase II, the intake of polyphenol estimated using FFQ was compared with reference method consisted of 2-day diet records and diet history questionnaire (DHQ). The mean dietary polyphenol intake estimated from FFQ and the reference method was 2770.7 ± 1552.4 mg/d and 2171.4 ± 898.8 mg/d, respectively. Spearman’s rho and Kendall’s tau-b analysis indicated that there was a signifi cant positive correlation between polyphenol intake estimated from FFQ and reference method (r = 0.41, p < 0.001; r = 0.28, p < 0.001). For Bland-Altman plot, 95.7% of scattered plot fell within ± 1.96 SD limits of agreement revealed that there was good agreement between the two methods used. Cross-classifi cation analysis showed that 36.6% was categorized in the same quartile, 78.5% in identical and contiguous quartiles, with only 3.2% in the opposite quartiles. Regression analysis showed that all categories in FFQ signifi cantly account for the inter-variance for dietary polyphenol intake after controlling for the other variables (R2 = 1.000, p < 0.001). In conclusion, the newly developed FFQ is considered valid and has the potential to be used as a tool to estimate polyphenol intake among elderly individuals in Malaysia

Promoting Ethics and Integrity in Management Academic Research: Retraction Initiative

In the management academic research, academic advancement, job security, and the securing of research funds at one’s university are judged mainly by one’s output of publications in high impact journals. With bogus resumes filled with published journal articles, universities and other allied institutions are keen to recruit or sustain the appointment of such academics. This often places undue pressure on aspiring academics and on those already recruited to engage in research misconduct which often leads to research integrity. This structured review focuses on the ethics and integrity of management research through an analysis of retracted articles published from 2005 to 2016. The study employs a structured literature review methodology whereby retracted articles published between 2005 and 2016 in the field of management science were found using Crossref and Google Scholar. The searched articles were then streamlined by selecting articles based on their relevance and content in accordance with the inclusion criteria. Based on the analysed retracted articles, the study shows evidence of ethical misconduct among researchers of management science. Such misconduct includes data falsification, the duplication of submitted articles, plagiarism, data irregularity and incomplete citation practices. Interestingly, the analysed results indicate that the field of knowledge management includes the highest number of retracted articles, with plagiarism constituting the most significant ethical issue. Furthermore, the findings of this study show that ethical misconduct is not restricted to a particular geographic location; it occurs in numerous countries. In turn, avenues of further study on research misconduct in management research are proposed