Fundamental Factors of Financial Ratios and Discretionary Accruals in Influencing the Companies’ Fixed-Asset Investment Decisions

Research aims: This study aims to empirically prove the influence of profitability, solvency, liquidity, activity, dividend policy, and discretionary accruals on fixed-asset investment decisions.Design/Methodology/Approach: The researchers used consumer goods companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2019. Using the purposive sampling method, this study resulted in 163 bank-year observations. The data were then analyzed utilizing a fixed-effect model.Research findings: The results showed that profitability, liquidity, activity, and discretionary accruals positively affected fixed-asset investment. Meanwhile, the dividend policy negatively affected fixed-asset investment. This study strengthens the pecking order theory. In addition, the research sample used internal funds as a funding source for investment in fixed assets.Theoretical contribution/Originality: The variable added in the study distinguishing it from previous researchers is the discretionary accrual variable. Discretionary accruals have been proven to impact resource allocation, one of which is investment decisions. The additional discretionary accruals variable is expected to strengthen the influence of the consumer goods companies' fundamental factors on investment decisions in fixed assets.Practitioner/Policy implication: Investment in fixed assets in the consumer goods companies uses internal funds because these funds are low risk and support the company's sustainability.Research limitation/Implication: This study used dividend policy as one of the independent variables, and companies that did not distribute dividends could not be sampled

Dynamic Python-Based Method Provides Quantitative Analysis of Intercellular Junction Organization During S. pneumoniae Infection of the Respiratory Epithelium

Many respiratory pathogens compromise epithelial barrier function during lung infection by disrupting intercellular junctions, such as adherens junctions and tight junctions, that maintain intercellular integrity. This includes Streptococcus pneumoniae, a leading cause of pneumonia, which can successfully breach the epithelial barrier and cause severe infections such as septicemia and meningitis. Fluorescence microscopy analysis on intercellular junction protein manipulation by respiratory pathogens has yielded major advances in our understanding of their pathogenesis. Unfortunately, a lack of automated image analysis tools that can tolerate variability in sample-sample staining has limited the accuracy in evaluating intercellular junction organization quantitatively. We have created an open source, automated Python computer script called “Intercellular Junction Organization Quantification” or IJOQ that can handle a high degree of sample-sample staining variability and robustly measure intercellular junction integrity. In silico validation of IJOQ was successful in analyzing computer generated images containing varying degrees of simulated intercellular junction disruption. Accurate IJOQ analysis was further confirmed using images generated from in vitro and in vivo bacterial infection models. When compared in parallel to a previously published, semi-automated script used to measure intercellular junction organization, IJOQ demonstrated superior analysis for all in vitro and in vivo experiments described herein. These data indicate that IJOQ is an unbiased, easy-to-use tool for fluorescence microscopy analysis and will serve as a valuable, automated resource to rapidly quantify intercellular junction disruption under diverse experimental conditions

TESTING ANTIOXIDANT ACTIVITY OF N-HEXANE BANANA PEEL (Musa paradisiaca L.) EXTRACT WITH DPPH METHOD

               Seiring kemajuan zaman, antioksidan sebagai penangkal radikal bebas semakin banyak diteliti. Salah satu sumber pangan yang pantas diteliti ialah kulit pisang kepok (Musa paradisiaca L.). Pisang kepok adalah buah yang sangat sering dikonsumsi di Indonesia, dan merupakan pisang yang paling banyak diolah menjadi produk makanan lain, namun kulitnya dianggap sebagai limbah. Tujuan dari penelitian eksperimental ini ialah mengidentifikasi keberadaan senyawa fitokimia dan aktivitas antioksidan dari kulit pisang kepok menggunakan pelarut n-Heksana. Sampel yang digunakan adalah dalam konsentrasi 100 ppm, 200 ppm, 300 ppm, 400 ppm, dan 500 ppm. Metode ekstraksi dilakukan dengan maserasi menggunakan 2 liter n-Heksana 96% untuk mendapatkan maserat yang kemudian diuapkan di suhu 60-70°C didalam rotary evaporator sampai didapatkan ekstrak yang kental. Pengujian meliputi skrining fitokimia dan uji aktivitas antioksidan dengan metode pemerangkapan radikal bebas 2,2-difenil-1-pikrilhidrazil (DPPH). Hasil penelitian uji skrining fitokimia ditemukan metabolit sekunder glikosida, serta hasil pengukuran aktivitas peredaman DPPH ditemukan nilai IC50 sebesar 1892,87 ppm yaitu tidak memenuhi syarat sebagai antioksidan. Maka, dapat disimpulkan bahwa kulit pisang kepok memiliki aktifitas antioksidan yang sangat lemah. Kata kunci: Antioksidan; Kulit pisang kepok; n-Heksana Abstract In these modern days, antioxidant is constantly studied for its ability to combat free radicals. One possible source of it is banana (Musa paradisiaca L.) peel. Banana is very widely consumed in Indonesia, and is very commonly processed into other food products, meanwhile the peel is regarded as waste. This experimental study objective is to identify the presence of phytochemicals and antioxidant activity from banana peel, using n-Hexane as the extraction solvent. Sample used are in concentration of 100 ppm, 200 ppm, 300 ppm, 400 ppm, and 500 ppm. Extraction is done with maceration using 2 liters of 96% n-Hexane to produce macerate which is then heated to 60-70°C in a rotary evaporator until a thick extract is formed. Analysis include screening for phytochemicals and testing of antioxidant activity using 2,2-Diphenyl-1-picrylhydrazyl (DPPH) scavenging activity. Study results show presence of the secondary metabolite glycoside, and from the DPPH scavenging activity, IC50 of banana peel is 1892.87 ppm, which is not regarded to have antioxidant property. Therefore, banana (Musa paradisiaca L.) peel is considered to have very weak antioxidant activity.

Keseimbangan Ekonomi Islam dengan Pendekatan Penawaran Agregat dan Permintaan Agregat

Artikel ini bertujuan untuk membahas keseimbangan ekonomi melalui pendekatan Aggregate Supply (Penawaran Agregat) dan Aggregate Demand (Permintaan Agregat), serta menggambarkan pengertian dasar dari kedua konsep tersebut. Kami menjelaskan kurva permintaan agregat yang mencerminkan hubungan antara tingkat harga dan jumlah barang yang diminta, serta kurva penawaran agregat yang menggambarkan hubungan antara tingkat harga dan jumlah barang yang ditawarkan. Selain itu, kami menganalisis keseimbangan antara kedua kurva tersebut, yang terjadi ketika jumlah barang yang diminta sama dengan jumlah barang yang ditawarkan. Kami juga menggambarkan peran tenaga kerja, upah, dan penetapan harga dalam perspektif ekonomi Islam, menggarisbawahi pentingnya prinsip-prinsip keadilan dalam ketenagakerjaan, sistem upah, dan mekanisme penetapan harga. Dengan menggabungkan pendekatan ekonomi makro dan perspektif ekonomi Islam, jurnal ini bertujuan untuk memberikan wawasan yang komprehensif dalam pemahaman keseimbangan ekonomi yang berkelanjutan dan adil

Kualitas Tuna Kaleng dari Perairan Aceh yang Disterilisasi dengan Pressure Canner

Ikan tuna termasuk komoditi yang mudah rusak sehingga perlu diolah untuk memperpanjang umur simpan, salah satu caranya dengan pengalengan. Penelitian tentang pengalengan tuna dari perairan Aceh belum pernah dilakukan. Oleh karena itu, penelitian ini bertujuan untuk mempelajari kualitas tuna kaleng yang disterilisasi menggunakan alat pressure canner berkapasitas 24L dengan memvariasikan suhu dan lama sterilisasi (suhu 121°C selama 20 menit dan suhu 115°C selama 50 menit) serta jenis medium (larutan garam dan minyak kelapa sawit). Ikan tuna yang dikalengkan diperoleh dari perairan Aceh. Parameter kualitas bahan baku yang diuji pada tuna segar adalah kadar histamin, angka lempeng total (ALT) dan pH. Sementara itu, parameter kualitas yang diuji pada tuna kaleng adalah ALT, pH, kandungan logam berat (timbal dan merkuri) serta tingkat penerimaan konsumen melalui uji organoleptik (hedonik). Hasil penelitian menunjukkan bahwa ALT tuna kaleng pada semua perlakuan <1x101 koloni/g, sedangkan kandungan timbal (Pb) <0,0001 mg/kg dan merkuri (Hg) berkisar antara 0,29-0,58 mg/kg. Hasil uji hedonik menunjukkan bahwa panelis secara umum dapat menerima kedua jenis produk tuna kaleng, namun panelis lebih menyukai rasa tuna kaleng dalam larutan garam serta warna tuna kaleng dalam minyak kelapa sawit. Hasil penelitian ini menyarankan pengalengan tuna sebaiknya dilakukan pada suhu 121°C selama 20 menit. ABSTRACT Tuna is a perishable commodity thus it needs to be preserved to prolong its shelf life. The Canning process is one of the solutions to increase tuna shelf life at room temperature. Research on the tuna canning processes from Aceh waters has never been reported. Therefore, this research aimed to investigate the quality of canned tuna which was sterilized using a 24L pressure canner with varying the temperature and duration of sterilization (121°C for 20 minutes and 115°C for 50 minutes) and the type of medium (brine and palm oil). The fresh tuna used for canning was caught from Aceh water. The quality parameters evaluated for fresh tuna were histamine levels, total plate count (TPC), and pH. Meanwhile, the parameters tested on the quality of the canned tuna were TPC, pH value, heavy metals lead (Pb) and mercury (Hg) contamination, and levels of consumer acceptance through organoleptic tests (hedonic). The results indicated that the TPC values for all canned tuna were <1x101 cfu/g, the metal contaminations were <0.0001 mg/kg for Pb and in the range of 0.29-0.58 mg/kg for Hg. The hedonic tests proved that although all the panelists accepted these two types of canned tuna, they prefer the taste of canned tuna in a salt solution and the color of canned tuna in palm oil. This research suggests that the sterilization process for canned tuna using a 24L pressure canner should be carried out at 121°C for 20 min

KDEON WK-11: A short antipseudomonal peptide with promising potential

The plight of antimicrobial resistance continues to limit the availability of antibiotic treatment effective in combating resistant bacterial infections. Despite efforts made to rectify this issue and minimise its effects on both patients and the wider community, progress in this area remains minimal. Here, we de-novo designed a peptide named KDEON WK-11, building on previous work establishing effective residues and structures active in distinguished antimicrobial peptides such as lactoferrin. We assessed its antimicrobial activity against an array of bacterial strains and identified its most potent effect, against Pseudomonas aeruginosa with an MIC value of 3.12 mu M, lower than its counterparts developed with similar residues and chain lengths. We then determined its anti-biofilm properties, potential mechanism of action and in vitro cytotoxicity. We identified that KDEON WK-11 had a broad range of antimicrobial activity and specific capabilities to fight Pseudomonas aeruginosa with low in vitro cytotoxicity and promising potential to express anti-lipopolysaccharide qualities, which could be exploited to expand its properties into an anti-sepsis agent

An Equifinality Energy Management Framework in Terms of Benchmarking Practices and Expectations: The EnerMan Project Outlook

Background: The Industry 4.0 wave is leading the changes in existing manufacturing and industrial processes across the world. This is especially important in the formulation of the smart-factory concept with an outlook to energy sustainable processes. In viewing and identifying the foundational elements of such a transformation, the initial conditions and current practices in a cross-sectoral manner is considered a first, yet crucial step in the EU-funded project EnerMan. Methods: In this paper, we identify and analyse the key common features and characteristics of industrial practices set in a perspective of similar and identical functions with a focus to three key energy areas: sustainability, management, and footprint. The examination of different industrial sector cases is performed via distributed questionnaires and then viewed under the prism of the equifinality state via a text-mining analysis approach. Results: identification of common themes and benchmarking of current practices in a cross-industry manner led to the creation of a common systemic framework within energy management related aspects, which is hereby presented. Conclusions: use of an equifinality approach in energy management practices should be further pursued to open up new methods of ideation and innovation and communicate systems’ design in tandem with each industrial set goals

Novas diretrizes no diagnóstico e tratamento das insônias

The Brazilian Sleep Association brought together specialists in sleep medicine, in order to develop new guidelines on the diagnosis and treatment of insomnias. The following subjects were discussed: concepts, clinical and psychosocial evaluations, recommendations for polysomnography, pharmacological treatment, behavioral and cognitive therapy, comorbidities and insomnia in children. Four levels of evidence were envisaged: standard, recommended, optional and not recommended. For diagnosing of insomnia, psychosocial and polysomnographic investigation were recommended. For non-pharmacological treatment, cognitive behavioral treatment was considered to be standard, while for pharmacological treatment, zolpidem was indicated as the standard drug because of its hypnotic profile, while zopiclone, trazodone and doxepin were recommended. ____________________________________________________________________________________________________________ ABSTRACTA Associação Brasileira de Sono reuniu especialistas em medicina do sono com o objetivo de desenvolver novas diretrizes no diagnóstico e tratamento das insônias. Nós consideramos quatro níveis de evidência: padrão, recomendado, opcional e não recomendado. Os tópicos abordados foram: conceito, avaliação clínica e psicossocial, indicação da polissonografia, tratamento farmacológico, terapia comportamental cognitiva, comorbidades e insônia na infância. Para o diagnóstico da insônia, foi recomendada uma avaliação psicossocial e a realização da polissonografia, enquanto que no que se refere ao tratamento, foi estabelecido como padrão a indicação da terapia comportamental cognitiva, e, quanto ao tratamento farmacológico, foi indicado o uso do zolpidem como hipnótico padrão, e sendo recomendado o zopiclone, a trazodona e a doxepina

Scientific validation of toxicological and anti-hyperglycemic effect of Bambusa tulda leaf

920-926Bambusa tulda (Poaceae) is one of the most valuable bamboo species in terms of health-promoting effects. The goal of this research work was to carry out the in-vivo acute toxicity, anti-diabetic and anti-oxidative activities of hydro-methanolic extract of B. tulda leaves. The median lethal dose (LD50) of the hydro-methanolic extract of B. tulda leaves was found to be 6088.13 mg/kg body weight in mice. Supplementing the low (100 mg/kg) and high dose (200 mg/kg) of B. tulda leaf extract showed significant elevation in the endogenous enzymes level of superoxide dismutase (24.81%) and glutathione peroxidase (31.60%) with a decline in malondialdehyde levels (21.90%) when compared to untreated alloxan-induced diabetic control rats. The histopathological assessment of pancreas also showed an increase in β-cells, though not at a significant level. Hence the presence of phyto-constituents substantiates the pharmacological activities of hydro-methanolic extract of B. tulda leaf particularly as a potential candidate for anti-diabetic activity. However, detailed studies are needed to elucidate its exact mechanism of action against diabetes