THE INFLUENCE OF INTERNAL AUDIT, EFFECTIVENESS OF CONTROL AND ACCOUNTING INFORMATION SYSTEMS ON FRAUD DETECTION (STUDY AT DOMPU REGIONAL DRINKING WATER COMPANY)

This study aims to determine internal audit, internal control effectiveness, and accounting information systems on fraud detection at the Dompu Regional Drinking Water Company (PDAM). Sampling using purposive sampling method and analysis tools using multiple linear regression method with a total of 55 employees as respondents. The data collection method used is a questionnaire. The results of this study indicate that internal audit, internal control effectiveness influences fraud detection. Meanwhile, the accounting information system has no effect on fraud detection. The Adjusted R Square value for the coefficient of determination is 0.366 or 36.6% of the level of fraud detection. The remaining 63.4% is influenced by other factors that are not included in this research method

Optimization of dry reforming of methane over yttrium oxide-cobalt/mesoporous alumina using response surface methodology

Dry reforming of methane (DRM) has attracted significant attention due to its advantages in converting undesirable ozone-depleting gases, carbon dioxide (CO2) and methane (CH4), into syngas for Fischer-Tropsch synthesis. However, developing the best catalysts for DRM with superior catalytic activity and stability is still challenging. Additionally, process optimization is an important task for improving the efficiency, safety, and profitability of the process. Previously, our research group has reported an excellent catalytic performance of Yttrium Oxide-Cobalt/Mesoporous Alumina (Y2O3-Co/MA) due to the excellent distribution of Co and strong metal-support interaction. As a continuity, this study optimized the catalytic performance of Y2O3-Co/MA toward DRM. The optimization process was evaluated using the Response Surface Methodology (RSM) under three independent variables, which were reaction temperature (700 – 900 °C), weight hourly space velocity (15000–35000 mL gcat−1 hr-1), and CH4/CO2 ratio (1:1–3:1). The optimum operating conditions were successfully anticipated, with the good agreement of data between the model predictions and experiments. Y2O3-Co/MA presented the catalytic performance of XCH4 of 88.97%, XCO2 of 95.57%, H2 yield of 30.98%, and CO yield of 69.36%, at the reaction temperature of 900 °C, WHSV of 30,690 mL gcat-1h−1, and CH4/CO2 ratio of 1.027

Revolutionizing Drug Delivery: Nicardipine Nanosuspension Formulation and In-Vitro Evaluation

Nicardipine hydrochloride, is a potent calcium channel blocker, is commonly used in the management of hypertension and angina. It is a BCS class II drug which has low aqueous solubility and high permeability. In the present study, an attempt was made to formulate and evaluate nanosuspension of Nicardipine hydrochloride using different stabilizers, namely Tween 80, PVP K30, Poloxamer 188 by using Nanoprecipitation method with the objective to improve solubility and enhance dissolution of Nicardipine hydrochloride. Prepared nanosuspensions were evaluated for drug-excipient compatibility, particle size, PDI (Polydispersity Index), Zeta potential, Drug content, Saturation solubility, In-vitro release study, Scanning electron microscopy (SEM). FTIR (Fourier Transform Infrared Spectroscopy) studies revealed the compatibility of the drug with excipients. Nanosuspension (F3), which had the lowest particle size and the highest % Drug Release, was selected as the optimum formulation. It showed the droplet size, PDI, ZP,% Drug content and %Drug release of 150.4 nm,0.243, -30.6 mV,95.52%,91.24%. Kinetic release profiles of the NS F3 revealed that   it followed First order kinetics. This study showed the ability       of nanosuspension system in improving the solubility and drug release of Nicardipine. Keywords: Nicardipine, Nanosuspension, Solubility, % Drug Release, % Drug content, Scanning electron microscopy

Recent advances in fibrous catalysts for CO2 conversion: A short review

In recent years, CO2 conversion reactions such as CO2 reforming of CH4 and CO2 methanation have devoted significant attention on account of their advantages in utilizing greenhouse gases (CO2 and CH4). The development of an excellent catalyst with great properties is a crucial strategy in the catalytic reaction, as it could enhance the efficiency of reaction. Additionally, the tunable characteristics of support materials may influence the distribution of active metal sites, strength of metal-supporting interactions, and amount of oxygen vacancies. To improve metal dispersion on a support, the production of support materials with fibrous morphology and dendrimeric structures is becoming an exciting approach. This short review highlighted recent developments in the preparation of fibrous catalysts and their relation with the physical and chemical properties of catalyst. This article also discussed the governing factor of fibrous morphology in CO2 conversions. Owing to the fascinating physicochemical properties of fibrous catalyst, further research is needed to explore its potential in various applications

Validity and reliability of the patient assessment on chronic illness care (PACIC) questionnaire: The Malay version

10.1186/s12875-018-0807-5BMC Family Practice19111

Availability and affordability of blood pressure-lowering medicines and the effect on blood pressure control in high-income, middle-income, and low-income countries: an analysis of the PURE study data

Background: Hypertension is considered the most important risk factor for cardiovascular diseases, but its control is poor worldwide. We aimed to assess the availability and affordability of blood pressure-lowering medicines, and the association with use of these medicines and blood pressure control in countries at varying levels of economic development. Methods: We analysed the availability, costs, and affordability of blood pressure-lowering medicines with data recorded from 626 communities in 20 countries participating in the Prospective Urban Rural Epidemiological (PURE) study. Medicines were considered available if they were present in the local pharmacy when surveyed, and affordable if their combined cost was less than 20% of the households' capacity to pay. We related information about availability and affordability to use of these medicines and blood pressure control with multilevel mixed-effects logistic regression models, and compared results for high-income, upper-middle-income, lower-middle-income, and low-income countries. Data for India are presented separately because it has a large generic pharmaceutical industry and a higher availability of medicines than other countries at the same economic level. Findings: The availability of two or more classes of blood pressure-lowering drugs was lower in low-income and middle-income countries (except for India) than in high-income countries. The proportion of communities with four drug classes available was 94% in high-income countries (108 of 115 communities), 76% in India (68 of 90), 71% in upper-middle-income countries (90 of 126), 47% in lower-middle-income countries (107 of 227), and 13% in low-income countries (nine of 68). The proportion of households unable to afford two blood pressure-lowering medicines was 31% in low-income countries (1069 of 3479 households), 9% in middle-income countries (5602 of 65 471), and less than 1% in high-income countries (44 of 10 880). Participants with known hypertension in communities that had all four drug classes available were more likely to use at least one blood pressure-lowering medicine (adjusted odds ratio [OR] 2·23, 95% CI 1·59–3·12); p<0·0001), combination therapy (1·53, 1·13–2·07; p=0·054), and have their blood pressure controlled (2·06, 1·69–2·50; p<0·0001) than were those in communities where blood pressure-lowering medicines were not available. Participants with known hypertension from households able to afford four blood pressure-lowering drug classes were more likely to use at least one blood pressure-lowering medicine (adjusted OR 1·42, 95% CI 1·25–1·62; p<0·0001), combination therapy (1·26, 1·08–1·47; p=0·0038), and have their blood pressure controlled (1·13, 1·00–1·28; p=0·0562) than were those unable to afford the medicines. Interpretation: A large proportion of communities in low-income and middle-income countries do not have access to more than one blood pressure-lowering medicine and, when available, they are often not affordable. These factors are associated with poor blood pressure control. Ensuring access to affordable blood pressure-lowering medicines is essential for control of hypertension in low-income and middle-income countries. Funding: Population Health Research Institute, the Canadian Institutes of Health Research, Heart and Stroke Foundation of Ontario, Canadian Institutes of Health Research Strategy for Patient Oriented Research through the Ontario SPOR Support Unit, the Ontario Ministry of Health and Long-Term Care, pharmaceutical companies (with major contributions from AstraZeneca [Canada], Sanofi Aventis [France and Canada], Boehringer Ingelheim [Germany amd Canada], Servier, and GlaxoSmithKline), Novartis and King Pharma, and national or local organisations in participating countries