How does management accounting affect entrepreneurial orientation in SMEs? A structural equation modelling

Management accounting practices (MAP) appear to be a prerequisite for entrepreneurial orientation (EO) to positively influence profitability. In addition, critical capacities are a precondition to develop and maintain MAP. Studies revealed that small and medium enterprises use informal MAP and they generally lack managerial competences (MC) to develop and implement effective control systems to respond to environmental challenges. However, those who develop MC are more likely to implement MAP. The aim of the paper is to analyze the relationship between the use of MAP and the development of EO, where EO is measured through the independent dimensions of innovativeness, proactiveness and risk-taking. Further, the paper argues that the use of MAP is positively affected by the possession of MC. The paper adopts structural equation modelling to test the hypotheses, focusing on a sample of 339 Italian community pharmacies (response rate 54.6%). Findings support a positive relationship between MC and MAP and between MAP and EO, contributing to a field that is underexplored and providing suggestions for managers, practitioners and educators

Ambiguity in public sector performance measurement: a systematic literature review

Purpose: This paper presents a systematic literature review aiming at analysing how research has addressed performance measurement systems’ (PMSs) ambiguities in the public sector. This paper embraces the ambiguity perspective that PMSs in public sector coexist with and cope with existing ambiguities. Design/methodology/approach: The authors conducted a literature review in Scopus and ScienceDirect, considering articles published since 1985, and the authors selected articles published in the journals included in the Association of Business Schools' Academic Journal Guide (Chartered ABS, 2018). Of the 1,278 abstracts that matched the study’s search criteria, the authors selected 131 articles for full reading and 37 articles for the final discussion. Findings: The study's key findings concern the elements of ambiguity in PMSs discussed in the literature. The study’s results suggest that ambiguity is still a relevant problem in performance measurement, as a problem that is impossible to be solved and therefore needs to be better understood by researchers and public managers. The analysis allows us to summarize the antecedents and consequences of ambiguity in the public sector. Research limitations/implications: The key findings of the study concern the main sources of ambiguity in PMSs discussed in the literature, their antecedents and their consequences. The study results suggest that ambiguity exists in performance measurement and that is an issue to be handled with various strategies that can be implemented by managers and employees. Practical implications: Managers and researchers may benefit from this research as it may represent a guideline to understand ambiguities in their organizations or in field research. Researchers may also benefit from a summary list of the key issues that have been analysed in the empirical cases provided by this research. Social implications: This research may provide insights to limit ambiguity and thus contribute to improve performance measurement in the public sector. Originality/value: This research presents a comprehensive review on the topic. It provides insight that suggests what future research should attend to in helping to interpret ambiguity, considering also what should be done to influence ambiguity

PENGARUH PEMBERIAN GONADOTROPIN RELEASING HORMONE (GNRH) TERHADAP PENINGKATAN KONSENTRASI TESTOSTERON DOMBA WARINGIN

Banda Ace

COVID-19 and cytokine storm syndrome: can what we know about interleukin-6 in ovarian cancer be applied?

Improving early diagnosis along with timely and effective treatment of COVID-19 are urgently needed. However, at present, the mechanisms underlying disease spread and development, defined prognosis, and immune status of patients with COVID-19 remain to be determined. Patients with severe disease state exhibit a hyperinflammatory response associated with cytokine storm syndrome, hypercoagulability, and depressed cell-mediated immunity. These clinical manifestations, sharing similar pathogenesis, have been well-studied in patients with advanced ovarian cancer. The present review suggests treatment approaches for COVID-19 based on strategies used against ovarian cancer, which shares similar immunopathology and associated coagulation disorders. The chronicization of the hyperinflammatory cytokine storm in patients with severe COVID-19 highlights a defective resistance phase that leads to aspecific chronic inflammation, associated with oxidative stress, which impairs specific T-cell response, induces tissue and endothelial damage, and thrombosis associated with systemic effects that lead to severe multi-organ failure and death. These events are similar to those observed in advanced ovarian cancer which share similar pathogenesis mediated primarily by Interleukin-6, which is, as well demonstrated in ovarian cancer, the key cytokine driving the immunopathology, related systemic symptoms, and patient prognosis. Consistent with findings in other disease models with similar immunopathology, such as advanced ovarian cancer, treatment of severe COVID-19 infection should target inflammation, oxidative stress, coagulation disorders, and immunodepression to improve patient outcome. Correctly identifying disease stages, based on available laboratory data, and developing a specific protocol for each phase is essential for effective treatment

PENGARUH LIKUIDITAS, KUALITAS AKTIVA, SENSITIVITAS DAN PROFITABILITAS TERHADAP CAPITAL ADEQUACY RATIO (CAR) PADA BANK UMUM SWASTA NASIONAL DEVISA

This research aims to examine whether LDR, IPR, APB, NPL, IRR, PDN, ROA, ROE, and NIM both simultaneously and partially have significant effect towards Capital Adequacy Ratio (CAR) on Foreign Exchange National Private Commercial Banks. The samples used in research are Bank Artha Graha Internasional, Bank QNB Kesawan, and Bank Sinarmas. It uses secondary data for the analysis. The data are taken from published financial report of Otoritas Jasa Keuangan from first quarter of 2011 until fourth quarter of 2015. The data analysis technique uses multiple regression analysis. The result of the research shows that LDR, IPR, APB, NPL, IRR, PDN, ROA, ROE, and NIM simultaneously have significant effect towards Capital Adequacy Ratio (CAR) on Foreign Exchange National Private Commercial Banks. NPL, IRR, ROA, and NIM partially have positive insignificant effect towards Capital Adequacy Ratio(CAR). IPR partially have positive significant effect towards Capital Adequacy Ratio (CAR). LDR, APB, PDN, and ROE partially have negative insignificant effect towards Capital Adequacy Ratio (CAR). While among the nine variables, the most dominant variable is IPR. Key words : Liquidity, Asset Quality, Sensitivity, and Profitability Toward Capital Adequacy Ratio(CAR

Cachexia as evidence of the mechanisms of resistance and tolerance during the evolution of cancer disease

During its evolution, cancer induces changes in patients’ energy metabolism that strongly affect the overall clinical state and are responsible for cancer‐related cachexia syndrome. To better understand the mechanisms underlying cachexia and its metabolic derangements, research efforts should focus on the events that are driven by the immune system activation during the evolution of neoplastic disease and on the phenomena of “resistance” and “tolerance” typically involved in the human body response against stress, pathogens, or cancer. Indeed, in the case where resistance is not able to eliminate the cancer, tolerance mechanisms can utilize the symptoms of cachexia (anemia, anorexia, and fatigue) to counteract unregulated cancer growth. These notions are also sustained by the evidence that cancer cachexia may be reversible if the resistance and tolerance phases are supported by appropriate antineoplastic treatments. Accordingly, there is no doubt that anticachectic therapies have an irreplaceable role in cases of reversible cancer cachexia where, if harmoniously associated with effective antineoplastic therapies, they can contribute to preserve the quality of life and improve prognosis. Such anticachectic treatments should be based on targeting the complex immunological, inflammatory, and metabolic pathways involved in the complex pathogenesis of cachexia. Meanwhile, the role of the anticachectic therapies is very different in the stage of irreversible cachexia when the available antineoplastic treatments are not able to control the disease and the resistance mechanisms fail with the prevalence of the tolerance phenomena. At this stage, they can be useful only to improve the quality of life, allowing the patient and their family to get a better awareness of the final phases of life, thereby opening to the best spiritual remodulation of the final event, death

The Effect of Liquidity Ratio, Asset Quality Ratio, Sensitivity Ratio, Capital Ratio and Efficiency Ratio Towards Return On Asset (ROA) on Foreign Exchange National Private Commercial Banks

This research aims to examine whether LDR, NPL, NIM, CAR and IRR both simultaneously and partially have significant effect toward Returnt On Asset (ROA) on Foreign Exchange National Private Commercial Banks. The sample used in research are Bank BTPN, Bank Index Selindo, Bank KEB Hana Indonesia, Bank Multiarta Sentosa, and Bank Permata. This research uses secondary data analysis technique uses multiple regression analysis. The result of the research show that LDR, NPL, NIM, CAR and IRR simultaneously have significant effect towards Return On Asset (ROA) on Foreign Exchange National Private Commercial Banks. LDR, NIM, and IRR have a significant effect towards Return On Asset (ROA). NPL partially have negative significant effect towards Return On Asset (ROA). CAR Have a positive significant effect towards Return On Asset (ROA). Keywords : Liquidity, Asset Quality, Sensitivity, Capital, and Efficiency toward Return On Asset (ROA