118 research outputs found

    STUDI META ANALISIS PENGARUH RETURN ON ASSETS (ROA), KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, DEBT TO ASSET RATIO (DAR) TERHADAP MANAJEMEN LABA

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    Penelitian ini bertujuan untuk menguji apakah profitabilitas, leverage, kepemilikan manajerial dan ukuran perusahaan mempengaruhi laba manajemen di Indonesia dan untuk menganalisis apakah variasi temuan disebabkan oleh model pengukuran efek moderasi manajemen laba atau pengukuran variabel penjelas. Penelitian ini menggunakan pendekatan teknik meta-analisis dengan sampel sebanyak 54 dari jurnal periode tahun 2016-2022. Hasil penelitian memperkuat temuan meta-analisis dari penelitian sebelumnya dimana manajemen laba dilakukan untuk tujuan yang berbeda tujuan. Bukti empiris menunjukkan bahwa atribut profitabilitas dan leverage yaitu; Return on Asset dan Debt to Equity Ratio ditemukan sebagai mekanisme pemantauan yang kuat yang dapat menekan manajemen laba. Bukti empiris mendukung beberapameta-analisis sebelumnya dalam bidang akuntansi dimana variabel pengukuran moderator berpengaruh terhadap heterogenitas temuan penelitian. Penelitian di masa depan harus mencakup korelasi matriks, dan mempertimbangkan langkah-langkah terperinci dari manajemen laba dan lebih banyak atribut dewan direksi untuk memfasilitasi penelitian menggunakan metaanalisis. Hasilnya menunjukkan bahwa nilai ROA, LEV, kepemilikan manajerial dan ukuranperusahaan dapat meningkatkan kepercayaan investor dengan membatasi manajemen laba.

    A 3-dimensional in vitro model of epithelioid granulomas induced by high aspect ratio nanomaterials

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    <p>Abstract</p> <p>Background</p> <p>The most common causes of granulomatous inflammation are persistent pathogens and poorly-degradable irritating materials. A characteristic pathological reaction to intratracheal instillation, pharyngeal aspiration, or inhalation of carbon nanotubes is formation of epithelioid granulomas accompanied by interstitial fibrosis in the lungs. In the mesothelium, a similar response is induced by high aspect ratio nanomaterials, including asbestos fibers, following intraperitoneal injection. This asbestos-like behaviour of some engineered nanomaterials is a concern for their potential adverse health effects in the lungs and mesothelium. We hypothesize that high aspect ratio nanomaterials will induce epithelioid granulomas in nonadherent macrophages in 3D cultures.</p> <p>Results</p> <p>Carbon black particles (Printex 90) and crocidolite asbestos fibers were used as well-characterized reference materials and compared with three commercial samples of multiwalled carbon nanotubes (MWCNTs). Doses were identified in 2D and 3D cultures in order to minimize acute toxicity and to reflect realistic occupational exposures in humans and in previous inhalation studies in rodents. Under serum-free conditions, exposure of nonadherent primary murine bone marrow-derived macrophages to 0.5 μg/ml (0.38 μg/cm<sup>2</sup>) of crocidolite asbestos fibers or MWCNTs, but not carbon black, induced macrophage differentiation into epithelioid cells and formation of stable aggregates with the characteristic morphology of granulomas. Formation of multinucleated giant cells was also induced by asbestos fibers or MWCNTs in this 3D <it>in vitro </it>model. After 7-14 days, macrophages exposed to high aspect ratio nanomaterials co-expressed proinflammatory (M1) as well as profibrotic (M2) phenotypic markers.</p> <p>Conclusions</p> <p>Induction of epithelioid granulomas appears to correlate with high aspect ratio and complex 3D structure of carbon nanotubes, not with their iron content or surface area. This model offers a time- and cost-effective platform to evaluate the potential of engineered high aspect ratio nanomaterials, including carbon nanotubes, nanofibers, nanorods and metallic nanowires, to induce granulomas following inhalation.</p

    A Rapid Systematic Review on the Experiences of Cancer Survivors Residing in Rural Areas during the COVID-19 Pandemic

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    The COVID-19 pandemic has caused considerable disruption to cancer care and may have exacerbated existing challenges already faced by cancer survivors from rural areas. This has created a need for a rapid evidence synthesis to inform the development of tailored interventions that address the specific needs of rural cancer survivors who continue to be affected by the pandemic. The review was conducted following guidance from the Cochrane Rapid Review Methods Group. Database searches were performed via the EBSCOHost interface (includes MEDLINE, CINAHL, PsycINFO) on 25 May 2022 and supplemented with searches on Google Scholar. Peer-reviewed articles published after March 2020 that reported primary data on the experiences of cancer survivors residing in rural and remote settings during the pandemic were included. Findings were tabulated and written up narratively. Fourteen studies were included. The COVID-19 pandemic had a mostly detrimental impact on the experiences of rural cancer survivors. People’s individual coping mechanisms were challenging for a range of reasons. Specifically, the pandemic impacted on their ability to access testing, treatment, check-ups and supportive care, their ability to maintain and access social support with close friends and family, as well as negative consequences to their finances and emotional wellbeing with some reporting feelings of psychological distress including depression and anxiety. This review provides important insight into the experiences of rural cancer survivors that may help inform tailored support in line with the needs and challenges faced because of the pandemic

    XRCC1 Deficiency Sensitizes Human Lung Epithelial Cells to Genotoxicity by Crocidolite Asbestos and Libby Amphibole

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    Background: Asbestos induces DNA and chromosomal damage, but the DNA repair pathways protecting human cells against its genotoxicity are largely unknown. Polymorphisms in XRCC1 have been associated with altered susceptibility to asbestos-related diseases. However, it is unclear whether oxidative DNA damage repaired by XRCC1 contributes to asbestos-induced chromosomal damage

    Community efforts to promote vaccine uptake in a rural setting: a qualitative interview study

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    Vaccine hesitancy has been identified as one of the top 10 threats to global health. The causes of low vaccine uptake are many and vary at micro and macro levels. However, rural and remote coastal areas in the UK experience unique vaccine inequalities due to high levels of deprivation and their unique and complex access-related problems. This study aimed to explore community efforts to promote vaccine uptake during the COVID-19 pandemic and understand how the COVID-19 vaccination campaign was experienced by the public. We conducted an exploratory descriptive qualitative study using semi-structured interviews with decision-makers, health professionals and community members in Lincolnshire, a predominantly rural county with a long coastline, a large population of white minority ethnicities, and those living in caravan and temporary housing. Data were analysed using conventional content analysis. Overcoming the various access barriers to vaccination uptake involved working with local media stations, local communities and local community groups, translation of information, bringing vaccines closer to the people through pop-up and mobile clinics and provision of transport and ensuring confidentiality. There is a need to employ inclusive targeted non-conventional care interventions whilst dealing with complex problems as occur in rural and remote coastal regions

    Cost-Effectiveness of Comprehensive, Integrated Care for First Episode Psychosis in the NIMH RAISE Early Treatment Program

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    This study compares the cost-effectiveness of Navigate (NAV), a comprehensive, multidisciplinary, team-based treatment approach for first episode psychosis (FEP) and usual Community Care (CC) in a cluster randomization trial. Patients at 34 community treatment clinics were randomly assigned to either NAV (N = 223) or CC (N = 181) for 2 years. Effectiveness was measured as a one standard deviation change on the Quality of Life Scale (QLS-SD). Incremental cost effectiveness ratios were evaluated with bootstrap distributions. The Net Health Benefits Approach was used to evaluate the probability that the value of NAV benefits exceeded its costs relative to CC from the perspective of the health care system. The NAV group improved significantly more on the QLS and had higher outpatient mental health and antipsychotic medication costs. The incremental cost-effectiveness ratio was 12081/QLSSD,witha.94probabilitythatNAVwasmorecosteffectivethanCCat12 081/QLS-SD, with a .94 probability that NAV was more cost-effective than CC at 40 000/QLS-SD. When converted to monetized Quality Adjusted Life Years, NAV benefits exceeded costs, especially at future generic drug prices

    Measurement of the scintillation time spectra and pulse-shape discrimination of low-energy beta and nuclear recoils in liquid argon with DEAP-1

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    The DEAP-1 low-background liquid argon detector was used to measure scintillation pulse shapes of electron and nuclear recoil events and to demonstrate the feasibility of pulse-shape discrimination (PSD) down to an electron-equivalent energy of 20 keV. In the surface dataset using a triple-coincidence tag we found the fraction of beta events that are misidentified as nuclear recoils to be <1.4×107<1.4\times 10^{-7} (90% C.L.) for energies between 43-86 keVee and for a nuclear recoil acceptance of at least 90%, with 4% systematic uncertainty on the absolute energy scale. The discrimination measurement on surface was limited by nuclear recoils induced by cosmic-ray generated neutrons. This was improved by moving the detector to the SNOLAB underground laboratory, where the reduced background rate allowed the same measurement with only a double-coincidence tag. The combined data set contains 1.23×1081.23\times10^8 events. One of those, in the underground data set, is in the nuclear-recoil region of interest. Taking into account the expected background of 0.48 events coming from random pileup, the resulting upper limit on the electronic recoil contamination is <2.7×108<2.7\times10^{-8} (90% C.L.) between 44-89 keVee and for a nuclear recoil acceptance of at least 90%, with 6% systematic uncertainty on the absolute energy scale. We developed a general mathematical framework to describe PSD parameter distributions and used it to build an analytical model of the distributions observed in DEAP-1. Using this model, we project a misidentification fraction of approx. 101010^{-10} for an electron-equivalent energy threshold of 15 keV for a detector with 8 PE/keVee light yield. This reduction enables a search for spin-independent scattering of WIMPs from 1000 kg of liquid argon with a WIMP-nucleon cross-section sensitivity of 104610^{-46} cm2^2, assuming negligible contribution from nuclear recoil backgrounds.Comment: Accepted for publication in Astroparticle Physic

    Ethnicity and risk of SARS-CoV-2 infection among the healthcare workforce: Results of a retrospective cohort study in rural United Kingdom.

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    Background The reason why Black and South Asian healthcare workers are at a higher risk of SARS-CoV-2 infection remain unclear. We aim to quantify risk of SARS-CoV-2 infection among ethnic minority healthcare staff and elucidate pathways of infection. Methods A one-year-follow-up retrospective cohort study has been conducted among NHS employees working at 123 facilities in Lincolnshire, UK. Results Overall, 13,366 professionals were included. SARS-CoV-2 incidence per person-year was 5.2% [95%CI: 3.6%–7.6%] during the first COVID-19 wave (Jan-Aug 2020) and 17.2% [13.5%–22.0%] during the second wave (Sep 2020-Feb 2021). Compared to White staff, Black and South Asian employees were at higher risk of SARS-CoV-2 infection during both the first wave (HR, 1.58 [0.91-2.75] and 1.69 [1.07-2.66] respectively) and the second wave (HR 2.09 [1.57-2.76] and 1.46 [1.24-1.71]). Higher risk of SARS-CoV-2 infection persisted even after controlling for age, gender, pay grade, residence environment, type of work and time exposure at work. Higher adjusted risk of SARS-CoV-2 infection were also found among lower-paid health professionals. Conclusions Black and South Asian health workers continue to be more at risk of SARS-CoV-2 infection compared to their White counterparts. Urgent interventions are required to reduce SARS-CoV-2 infection in these ethnic groups
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