Tanggung Jawab Direksi PT X Atas Pengadaan Barang Berupa Batu dan Pasir yang Mengakibatkan Kerugian Keuangan Negara

Keuangan negara memiliki peranan penting dalam mewujudkan kesejahteraan masyarakat. Pihak- pihak yang terkait dalam pengelolaan keuangan negara memiliki kewajiban dan tanggung jawab sesuai dengan kewenangan masing-masing yang telah diatur dalam peraturan perundang-undangan. Perlu diketahui bahwa pengurus BUMN dan BUMD juga merupakan pengelola keuangan negara karena memperoleh penyertaan modal dari negara. Menjadi sebuah problematika ketika direksi BUMD selaku pengelola keuangan BUMD menyebabkan kerugian keuangan negara. Masalah yang dimaksud berkaitan dengan pertanggungjawabannya. Penelitian ini bertujuan untuk menelaah apakah direksi Pt. X bertanggung jawab atas kerugian keuangan negara yang terjadi ketika ia menjalankan tugasnya sebagai pengelola BUMD saat melaksanakan pengadaan barang berupa batu dan pasir. Melalui penelitian yang dilakukan dengan menggunakan metode statute approach dan conceptual approach ditemukan bahwa konsekuensi dari perbuatan dalam pengelolaan keuangan BUMD yang merugikan keuangan negara dapat berupa pertanggungjawaban jabatan dan pertanggungjawaban pribadi. Pertanggungjawaban jabatan dapat diberikan apabila yang bersangkutan telah beritikad baik. Namun pada kasus ini direksi Pt. X tidak beritikad baik, ditemukan adanya unsur penyalahgunaan wewenang yang merupakan salah satu tolak ukur suatu perbuatan dapat dimintai pertanggungjawaban pribadi. Oleh karena itu pertanggungjawaban pribadi berupa sanksi pidana dan juga ganti kerugian atas kerugian keuangan negara dapat dibebankan kepadanya

REVIEW HUBUNGAN ANTARA ASUPAN BIJI-BIJIAN DAN FUNGSI KOGNITIF PADA LANSIA DI NEGARA ASIA DAN NON-ASIA

Seiring bertumbuhnya populasi lansia serta penurunan kualitas hidup lansia, jumlah lansia yang menunjukkan penurunan kognitif yang berkaitan dengan usia cenderung meningkat dan akan menjadi masalah kesehatan utama. Berbagai pola diet dengan komposisi makanan dan nutrisi yang berbeda dapat menimbulkan perbedaan efek pada fungsi kognitif seiring pertambahan usia. Biji-bijian utuh dan olahan merupakan makanan pokok di beberapa negara dan diasup oleh berbagai kelompok usia termasuk lansia. Oleh karena itu, ulasan ini dilakukan dengan tujuan untuk mengetahui hubungan asupan biji-bijian utuh dan biji-bijian olahan dengan fungsi kognitif lansia di kawasan Asia dan non-Asia. Ulasan ini dilakukan dengan tahapan berupa analisis kesenjangan, dilanjutkan dengan pengumpulan dan penyaringan literatur, dan diakhiri dengan tabulasi serta analisis data. Biji-bijian utuh dan olahan yang dikonsumsi bersama kelompok pangan lain dalam suatu pola diet memiliki hasil yang lebih signifikan terhadap fungsi kognitif lansia. Biji-bijian utuh merupakan salah satu komponen yang ada dalam pola diet sehat yang memiliki hubungan positif terhadap kognitif lansia di negara Asia (Cina, Taiwan, Korea Selatan) dan negara non-Asia (Amerika, Australia, Swedia). Mengonsumsi lebih banyak biji-bijian utuh dalam pola diet yang tepat dapat menjadi salah satu alternatif untuk mencegah penurunan kognitif pada lansia. Biji-bijian olahan banyak ditemukan pada pola diet Barat, dan pola diet tinggi zat besi, yang memiliki hubungan negatif terhadap kognitif lansia di negara Asia dan non-Asia. Sebagai kelompok pangan, asupan biji-bijian utuh tidak memiliki hubungan signifikan dengan kondisi kognitif lansia di negara-negara Asia, dan ditemukan hubungan yang bervariasi di negara-negara non-Asia. Penelitian hubungan asupan biji-bijian olahan sebagai kelompok pangan dengan fungsi kognitif lansia masih terbatas, sehingga dibutuhkan penelitian lebih lanjut di masa mendatang

Characterization of Novel Anticoagulants from Hematophagous Arthropods

Ph.DDOCTOR OF PHILOSOPH

Calcitriol and Calcipotriol Modulate Transport Activity of ABC Transporters and Exhibit Selective Cytotoxicity in MRP1-overexpressing Cells

Efflux transporters P-glycoprotein (P-gp/ABCB1), multidrug resistance protein 1 (MRP1/ABCC1), and breast cancer resistance protein (BCRP/ABCG2) can affect the efficacy and toxicity of a wide variety of drugs and are implicated in multidrug resistance (MDR). Eight test compounds, recently identified from an intramolecular FRET-based high throughput screening, were characterized for their interaction with MRP1. We report that the active metabolite of vitamin D3, calcitriol, and its analog calcipotriol are selectively cytotoxic to MRP1-overexpressing cells, besides inhibiting transport function of P-gp, MRP1, and BCRP. Calcitriol and calcipotriol consistently displayed a potent inhibitory activity on MRP1-mediated doxorubicin and calcein efflux in MRP1-overexpressing H69AR and HEK293/MRP1 cells. Vesicular transport studies confirmed a strong inhibitory effect of calcitriol and calcipotriol on MRP1-mediated uptake of tritiumlabeled estradiol glucuronide and leukotriene C4. In cytotoxicity assays, MRP1-overexpressing cells exhibited hypersensitivity toward calcitriol and calcipotriol. Such collateral sensitivity, however, was not observed in HEK293/P-gp and HEK293/BCRP cells, although the vitamin D3 analogs inhibited calcein efflux in P-gp-overexpressing cells, and mitoxantrone efflux in BCRP-overexpressing cells. The selective cytotoxicity of calcitriol and calpotriol toward MRP1 over-expressing cells can be eliminated with MRP1 inhibitor MK571. Our data indicate a potential role of calcitriol and its analogs in targeting malignancies in which MRP1 expression is prominent and contributes to MDR

Development of Novel Intramolecular FRET-Based ABC Transporter Biosensors to Identify New Substrates and Modulators

Multidrug resistance protein 1 (MRP1) can efflux a wide variety of molecules including toxic chemicals, drugs, and their derivatives out of cells. Substrates of MRP1 include anti-cancer agents, antibiotics, anti-virals, anti-human immunodeficiency virus (HIV), and many other drugs. To identify novel substrates and modulators of MRP1 by exploiting intramolecular fluorescence resonance energy transfer (FRET), we genetically engineered six different two-color MRP1 proteins by changing green fluorescent protein (GFP) insertion sites, while keeping the red fluorescent protein (RFP) at the C-terminal of MRP1. Four of six recombinant proteins showed normal expression, localization, and transport activity. We quantified intramolecular FRET using ensemble fluorescence spectroscopy in response to binding of known substrate or ATP alone, substrate/ATP, and trapping of the transporter in closed conformation by vanadate. Recombinant MRP1 proteins GR-881, GR-888, and GR-905 exhibited reproducible and higher FRET changes under all tested conditions and are very promising for use as MRP1 biosensors. Furthermore, we used GR-881 to screen 40 novel anti-cancer drugs and identified 10 hits that potentially directly interact with MRP1 and could be substrates or modulators. Profiling of drug libraries for interaction with MRP1 can provide very useful information to improve the efficacy and reduce the toxicity of various therapies

Effect of Credit Risk and Liquidity Risk on the Performance of Commercial Banks in Ghana

In recent years, commercial banks in Ghana have seen great development in assets and profitability and have been playing increasingly important roles on national economy and social development which has become irreplaceable in a wide range. However, financial risks have been identified as the cause of hinderances to the banks’ normal development and has rendered some banks to fail. In recent years, Ghana’s commercial banks have faced vigorous challenges.  An important setback is the collapsing and merging of commercial banks and the increment of the minimum capital requirement. The cause of these misfortunes can be attributed to the combine effect of liquidity risk and credit risk since bank managements, supervisory authorities and government overlooked their impact. The focus of this paper is to study the impact of credit risk and liquidity risk on the performance of commercial banks in Ghana. The paper studied the annual and financial reports of licensed commercial banks in Ghana over a period of 14 years. The hypotheses generated for the study was tested using the OLS regression. The results revealed a negative relationship between non-performing loans and performance (ROA). Similarly, credit ratio and loan to deposit ratio also had a negative effect on ROA of banks in Ghana. On the contrary, liquidity ratio revealed to have a positive relationship with the dependent variable. The study recommended that, Ghanaian commercial banks must adopt a general framework for liquidity risk and credit risk management to ensure avoidance or reduction in the occurrence of these risks. Control variables help to check the robustness and also explain the objectives of the study in a more precise way. Keywords: Credit Risk; Liquidity Risk; Commercial Banks: Performance; Ghana DOI: 10.7176/RJFA/11-17-11 Publication date:October 31st 2020

Dari Risiko Menjadi Peluang: Analisis Strategi Ketahanan Keuangan PT Denpoo Mandiri Indonesia Dalam Menghadapi Perekonomian Global

The ever-changing and volatile global economy poses significant challenges for businesses around the world. Faced with this uncertainty, financial resilience strategies are essential to help businesses not only survive but also thrive in a turbulent environment . This article aims to analyze the financial recovery strategies undertaken by PT. Denpoo Mandiri Indonesia in the face of a volatile global economy. Through a case study approach, we explore the specific steps these companies took to turn risks into opportunities, as well as the strategies that proved most effective in strengthening their key financial positions. Taking into account factors such as portfolio diversification, risk management and financial flexibility, we present an in-depth look at how PT Denpoo Mandiri Indonesia has managed to overcome the challenges of the global economy and turn them into opportunities for growth and long-term success.   &nbsp

Thirty- and ninety-day outcomes after sublobar resection with and without brachytherapy for non–small cell lung cancer: Results from a multicenter phase III study

ObjectiveSublobar resection (SR) is commonly used for patients considered high risk for lobectomy. Nonoperative therapies are increasingly being reported for patients with similar risk because of perceived lower morbidity. We report 30- and 90-day adverse events (AEs) from American College of Surgeons Oncology Group Z4032, a multicenter phase III study for high-risk patients with stage I non–small cell lung cancer.MethodsData from 222 evaluable patients randomized to SR (n = 114) or SR with brachytherapy (n = 108) are reported. AEs were recorded using the Common Terminology Criteria for Adverse Events, Version 3.0, at 30 and 90 days after surgery. Risk factors (age, percent baseline carbon monoxide diffusion in the lung [DLCO%], percent forced expiratory volume in 1 second [FEV1%], upper lobe vs lower lobe resections, performance status, surgery approach, video-assisted thoracic surgery vs open and extent, and wedge vs segmentectomy) were analyzed using a multivariable logistic model for their impact on the incidence of grade 3 or higher (G3+) AEs. Respiratory AEs were also specifically analyzed.ResultsMedian age, FEV1%, and DLCO% were similar in the 2 treatment groups. There was no difference in the location of resection (upper vs lower lobe) or the use of segmental or wedge resections. There were no differences between the groups with respect to “respiratory” G3+ AEs (30 days: 14.9% vs 19.4%, P = .35; 0–90 days: 19.3% vs 25%, P = .31) and “any” G3+ AEs (30 days: 25.4% vs 30.6%, P = .37; 0–90 days: 29.8% vs 37%, P = .25). Further analysis combined the 2 groups. Mortality occurred in 3 patients (1.4%) by 30 days and in 6 patients (2.7%) by 90 days. Four of the 6 deaths were thought to be due to surgery. When considered as continuous variables, FEV1% was associated with “any” G3+ AE at days 0 to 30 (P = .03; odds ratio [OR] = 0.98) and days 0 to 90 (P = .05; OR = 0.98), and DLCO% was associated with “respiratory” G3+ AE at days 0 to 30 (P = .03; OR = 0.97) and days 0 to 90 (P = .05; OR = 0.98). Segmental resection was associated with a higher incidence of any G3+ AE compared with wedge resection at days 0 to 30 (40.3% vs 22.7%; OR = 2.56; P < .01) and days 0 to 90 (41.5% vs 29.7%; OR = 1.96; P = .04). The median FEV1% was 50%, and the median DLCO% was 46%. By using these median values as potential cutpoints, only a DLCO% of less than 46% was significantly associated with an increased risk of “respiratory” and “any” G3+ AE for days 0 to 30 and 0 to 90.ConclusionsIn a multicenter setting, SR with brachytherapy was not associated with increased morbidity compared with SR alone. SR/SR with brachytherapy can be performed safely in high-risk patients with non–small cell lung cancer with low 30- and 90-day mortality and acceptable morbidity. Segmental resection was associated with increased “any” G3+ AE, and DLCO% less than 46% was associated with “any” G3+ AE and “respiratory” G3+ AE at both 30 and 90 days

CD36 deficiency attenuates experimental mycobacterial infection

<p>Abstract</p> <p>Background</p> <p>Members of the CD36 scavenger receptor family have been implicated as sensors of microbial products that mediate phagocytosis and inflammation in response to a broad range of pathogens. We investigated the role of CD36 in host response to mycobacterial infection.</p> <p>Methods</p> <p>Experimental <it>Mycobacterium bovis </it>Bacillus Calmette-Guérin (BCG) infection in <it>Cd36^+/+</it>and <it>Cd36^-/-</it>mice, and <it>in vitro </it>co-cultivation of <it>M. tuberculosis</it>, BCG and <it>M. marinum </it>with <it>Cd36^+/+</it>and <it>Cd36^-/-</it>murine macrophages.</p> <p>Results</p> <p>Using an <it>in vivo </it>model of BCG infection in <it>Cd36^+/+</it>and <it>Cd36^-/-</it>mice, we found that mycobacterial burden in liver and spleen is reduced (83% lower peak splenic colony forming units, p < 0.001), as well as the density of granulomas, and circulating tumor necrosis factor (TNF) levels in <it>Cd36^-/-</it>animals. Intracellular growth of all three mycobacterial species was reduced in <it>Cd36^-/-</it>relative to wild type <it>Cd36^+/+</it>macrophages <it>in vitro</it>. This difference was not attributable to alterations in mycobacterial uptake, macrophage viability, rate of macrophage apoptosis, production of reactive oxygen and/or nitrogen species, TNF or interleukin-10. Using an <it>in vitro </it>model designed to recapitulate cellular events implicated in mycobacterial infection and dissemination <it>in vivo </it>(i.e., phagocytosis of apoptotic macrophages containing mycobacteria), we demonstrated reduced recovery of viable mycobacteria within <it>Cd36^-/-</it>macrophages.</p> <p>Conclusions</p> <p>Together, these data indicate that CD36 deficiency confers resistance to mycobacterial infection. This observation is best explained by reduced intracellular survival of mycobacteria in the <it>Cd36^-/-</it>macrophage and a role for CD36 in the cellular events involved in granuloma formation that promote early bacterial expansion and dissemination.</p

Mucopolysaccharidosis I, II, and VI: Brief review and guidelines for treatment

Mucopolysaccharidoses (MPS) are rare genetic diseases caused by the deficiency of one of the lysosomal enzymes involved in the glycosaminoglycan (GAG) breakdown pathway. This metabolic block leads to the accumulation of GAG in various organs and tissues of the affected patients, resulting in a multisystemic clinical picture, sometimes including cognitive impairment. Until the beginning of the XXI century, treatment was mainly supportive. Bone marrow transplantation improved the natural course of the disease in some types of MPS, but the morbidity and mortality restricted its use to selected cases. The identification of the genes involved, the new molecular biology tools and the availability of animal models made it possible to develop specific enzyme replacement therapies (ERT) for these diseases. At present, a great number of Brazilian medical centers from all regions of the country have experience with ERT for MPS I, II, and VI, acquired not only through patient treatment but also in clinical trials. Taking the three types of MPS together, over 200 patients have been treated with ERT in our country. This document summarizes the experience of the professionals involved, along with the data available in the international literature, bringing together and harmonizing the information available on the management of these severe and progressive diseases, thus disclosing new prospects for Brazilian patients affected by these conditions