PENGARUH UMUR, GENDER, KEAKTIFAN, EXPERTISE FINANCE DAN MASA JABATAN KOMITE AUDIT TERHADAP MANAJEMEN LABA

Financial report information is a basic reference for making investment decisions for investors and shareholders. The profit achieved by a company is often a measure in assessing a company's performance. This shows that the existence of profits in financial statements is very important so that supervision over its presentation is needed to avoid earnings management behavior by management, which can obscure financial information to make it less appropriate to current developments. One effort that can be made is to make changes in the management of business entities by having an audit sub-organization division or known as an audit committee as part of improving company control. In this research, testing the existence of an audit committee focuses more on the personal characteristics of each member. In this research, testing the existence of an audit committee focuses more on the personal characteristics of each member. The aim of this research is to examine and analyze the influence of the factors age, sex or gender, level of activity, experience in financial expertise and the general term of office of the audit committee on earnings management. This quantitative research used eighty-five samples of manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The research sample was determined using a purposive sampling technique with reference to certain criteria. The data analysis technique used is multiple linear regression. The results of this study show that the age of the audit committee has a negative effect on earnings management, while the gender of the audit committee, the level of activity of the audit committee, understanding of the audit committee's financial expertise and the age of the audit committee's term of office have no effect on earnings management

Risk Factors of Postoperative Nausea and Vomiting on General Anesthesia in RSUD Abdul Wahab Sjahranie Samarinda

Postoperative Nausea and Vomiting (PONV) is the nauseous feeling within 24 hours after surgery. PONV increases the risk of fluid and electrolyte imbalance, re-opening of the surgical wound, and aspiration of gastric fluid. This study aimed to analyze the effect of postoperative opioid administration, duration of anesthesia, type of surgery, and BMI on the incidence of nausea and vomiting after surgery under general anesthesia, at Abdul Wahab Sjahranie Hospital, Samarinda. The research design employed in this research was a retrospective cohort study. The number of samples was 92 patients. The results of the analysis showed an increased risk of PONV in underweight – normal BMI patients (1.45 times higher risk; p=0.035), patients who received postoperative opioids (1.64 times higher risk; p=0.005), patients who underwent surgery that was potentially stimulating the vagus nerve (1.52 times riskier; p=0.02), and patients with anesthetic duration of more than 2 hours (1.93 times greater risk; p=0.007). Therefore, it could be concluded that BMI, postoperative opioid use, type of surgery, and duration of anesthesia influenced PONV incident on the use of general anesthesia at RSUD Abdul Wahab Sjahranie, Samarinda. Keywords: postoperative nausea and vomiting, BMI, opioid after surgery, type of surgery, anesthesia duratio

CASE REPORT: CHOANAL ATRESIA IN CHILDREN

Choanal atresia is a disorder in which there is a congenital membrane or bone in one or both choanas due to the failure of the buconasalis membrane to divide from the embryonic period. Currently, there is still controversy about the effectiveness of various surgical techniques and the need for post-surgical use of stents and anti-neoplastic agents. Provides information regarding the diagnosis and management of choanal atresia. A 15-year-old female with bilateral choanal atresia. The patient underwent endonasal choanoplasty. Choanal was patented until the 8th week of post-operative evaluation. Management of choanal atresia. Making a neo-unicoana with a mucosal mesh is one of the effective surgical techniques for treating choanal atresi

The Output Gap, the Labor Wedge, and the Dynamic Behavior of Hours

We use a standard quantitative business cycle model with nominal price and wage rigidities to estimate two measures of economic ineffciency in recent U.S. data: the output gap - the gap between the actual and effcient levels of output - and the labor wedge - the wedge between households' marginal rate of substitution and firms' marginal product of labor. We establish three results. (i ) The output gap and the labor wedge are closely related, suggesting that most ineffciencies in output are due to the ineffcient allocation of labor. (ii ) The estimates are sensitive to the structural interpretation of shocks to the labor market, which is ambiguous in the model. (iii ) Movements in hours worked are essentially exogenous, directly driven by labor market shocks, whereas wage rigidities generate a markup of the real wage over the marginal rate of substitution that is acyclical. We conclude that the model fails in two important respects: it does not give clear guidance concerning the effciency of business cycle uctuations, and it provides an unsatisfactory explanation of labor market and business cycle dynamics

Retinoid Signaling in Pancreatic Cancer, Injury and Regeneration

Background: Activation of embryonic signaling pathways quiescent in the adult pancreas is a feature of pancreatic cancer (PC). These discoveries have led to the development of novel inhibitors of pathways such as Notch and Hedgehog signaling that are currently in early phase clinical trials in the treatment of several cancer types. Retinoid signaling is also essential for pancreatic development, and retinoid therapy is used successfully in other malignancies such as leukemia, but little is known concerning retinoid signaling in PC. Methodology/Principal Findings: We investigated the role of retinoid signaling in vitro and in vivo in normal pancreas, pancreatic injury, regeneration and cancer. Retinoid signaling is active in occasional cells in the adult pancreas but is markedly augmented throughout the parenchyma during injury and regeneration. Both chemically induced and genetically engineered mouse models of PC exhibit a lack of retinoid signaling activity compared to normal pancreas. As a consequence, we investigated Cellular Retinoid Binding Protein 1 (CRBP1), a key regulator of retinoid signaling known to play a role in breast cancer development, as a potential therapeutic target. Loss, or significant downregulation of CRBP1 was present in 70% of human PC, and was evident in the very earliest precursor lesions (PanIN-1A). However, in vitro gain and loss of function studies and CRBP1 knockout mice suggested that loss of CRBP1 expression alone was not sufficient to induce carcinogenesis or to alter PC sensitivity to retinoid based therapies. Conclusions/Significance: In conclusion, retinoid signalling appears to play a role in pancreatic regeneration and carcinogenesis, but unlike breast cancer, it is not mediated directly by CRBP1

Net greenhouse gas balance of fibre wood plantation on peat in Indonesia

Tropical peatlands cycle and store large amounts of carbon in their soil and biomass1,2,3,4,5. Climate and land-use change alters greenhouse gas (GHG) fluxes of tropical peatlands, but the magnitude of these changes remains highly uncertain6,7,8,9,10,11,12,13,14,15,16,17,18,19. Here we measure net ecosystem exchanges of carbon dioxide, methane and soil nitrous oxide fluxes between October 2016 and May 2022 from Acacia crassicarpa plantation, degraded forest and intact forest within the same peat landscape, representing land-cover-change trajectories in Sumatra, Indonesia. This allows us to present a full plantation rotation GHG flux balance in a fibre wood plantation on peatland. We find that the Acacia plantation has lower GHG emissions than the degraded site with a similar average groundwater level (GWL), despite more intensive land use. The GHG emissions from the Acacia plantation over a full plantation rotation (35.2 ± 4.7 tCO2-eq ha−1 year−1, average ± standard deviation) were around two times higher than those from the intact forest (20.3 ± 3.7 tCO2-eq ha−1 year−1), but only half of the current Intergovernmental Panel on Climate Change (IPCC) Tier 1 emission factor (EF)20 for this land use. Our results can help to reduce the uncertainty in GHG emissions estimates, provide an estimate of the impact of land-use change on tropical peat and develop science-based peatland management practices as nature-based climate solutions