Committee Activities Research Articles

Pemanfaatan Lingkungan Sekitar Dalam Pengembangan Masyarakat Yang Sehat Dan Berkemajuan Saga ( Sahabat Keluarga) Di Desa Batubelah

In treating wounds and reducing rheumatic pain, many methods have been developed, one of which is the herbal treatment method. One of the plants used to treat wounds is betel leaves and olive oil and ginger juice. This service method is (1) Preparatory stage Forming an activity committee: Coordinating to determine the time for the meeting. Prepare a proposal (pre planning). Carry out the guidance process for implementing Herbal Space procurement activities. (2) Carrying out activities by creating a Herbal Space in the Community. In this service, the results of non-pharmacological treatment carried out by researchers were the use of olive oil and ginger juice. Ginger has many benefits, namely it can reduce pain in joint pain or rheumatoid arthritis. The content of this olive oil is oleocanthal which can function similarly to ibuprofen, namely anti-inflammatory. Apart from that, olive oil also contains prostaglandins which can be used to reduce swelling and joint pain in rheumatoid arthritis sufferers. There is an effect of giving crushed betel leaves to accelerate the healing process of incisional wounds in the community so it is hoped that betel leaves will be used as an alternative for wound healing with non-pharmacological or herbal treatments.

Recent Activity of the Public Plant Engineering Technical Committee

Recent Activity of the Public Plant Engineering Technical Committee

Is Audit Quality Higher When Audit Committees Report Strong Oversight?

SUMMARY This article provides a summary of recent research by Bratten, Causholli, and Sulcaj (2022), who examine whether issuers with audit committees who report strong oversight over the audit function have higher audit quality. Using a novel dataset from Audit Analytics that summarizes reported audit committee activities, Bratten et al. (2022) create a composite measure that captures the strength of the audit committee’s oversight of the audit process. The study uses several measures to capture audit quality, including audit fees, discretionary accruals, and propensity to meet or just beat earnings benchmarks. The authors show that, when issuers’ audit committees report activities consistent with being more active in overseeing the external auditor, issuers, on average, have better audit quality.

Which factors of corporate governance influence the financial sustainability of non-bank financial institutions in Bangladesh? Panel data analysis by the PCSE estimator

In Bangladesh's financial industry, non-bank financial institutions (NBFIs) are essential players in addition to banks. To guarantee the sustainability of this industry, proper corporate governance is required. Corporate governance consists of various factors. The study provides new evidence on which factors of corporate governance influence the financial sustainability of non-bank financial institutions in Bangladesh. The researcher compiled the panel data for the period 2011-2022 from financial disclosures of sampled non-bank organizations. The researcher adopted key panel data techniques. Specifically, the panel corrected standard error (PCSE) estimator was employed to determine the factors influencing the corporate governance of non-bank financial institutions (NBFIs). The researcher assessed the data using the panel least squares, Hausman test, Wooldridge test, as well as the Breusch-Pagan/Cook-Weisberg test. The findings revealed that board independence, board activity intensity, audit committee size, and audit committee activity intensity play a significant role in reshaping corporate governance and achieving the financial sustainability of non-bank financial organizations. On the other hand, board size, board composition, board independence, audit committee independence, and gender variety are not found to be significant factors. Since there isn't much research in this area, the study seems to be highly valuable from an academic standpoint. The study's findings will assist the regulatory bodies in implementing suitable corporate governance in Bangladesh's non-banking financial sector.

Public speaking skills of public relations at statistics of West Java Province

Background: Statistics Indonesia (BPS) is one of the government agencies that always engage with the community through, for example, censuses, surveys, and dissemination of statistical data. For that reason, the role of Public Relations at BPS is certainly needed. However, the organizational structure of Public Relations does not exist at BPS provincial and regency/city levels. The role of Public Relations at BPS provincial and regency/city levels is carried out by employees that are appointed based on policies through Public Relations Decree. Purpose: This study aims to examine public speaking skills possessed by the public relations staff of BPS Province and Regency/City of West Java. Methods: This study employed a descriptive quantitative approach. The sample used was a saturated sample of 79 people who were appointed as Public Relations of BPS Province and Regency/City of West Java in 2022. Results: The results showed that as many as 97.46 percent of Public Relations of BPS Province and Regency/City of West Java did not earn a degree from public relations background and only 37.97 percent had attended a Public Relations training. However, the public speaking skills of public relations staff of BPS Province and Regency/City of West Java were reported as “Good” category, both in general and in terms of gender, age, and education. Conclusion: This “Good” category result is argued to be caused by habituation to public speaking activities through meetings, committee activities, and training instructors. Implications: BPS Province and Regency/City of West Java should hold training activities, courses, and workshops on the topic of Public Relations routinely to improve the skills of Public Relations.

Determinant of earnings management practices in manufacturing companies

Research aims: This study aims to examine the effect of audit committees, independent commissioners, and the presence of women on boards, such as the chief executive officer and chief financial officer, on earnings management practices.Design/Methodology/Approach: This research used a quantitative method with a final panel data sample of 25 companies in the manufacturing sector for three years from 2020 to 2022. Hypothesis testing employed the regression model with the Common Effect Model (CEM) test. Sampling was conducted using secondary data on the Indonesia Stock Exchange (IDX) and each company's website.Research findings: The results of the study demonstrated that independent commissioners, independent audit committees, audit committee expertise, audit committee activities, and audit committee size yielded a significant effect on earnings management practices, while female CEOs and female CFOs had no significant impact on earnings management practices.Theoretical contribution/Originality: This research develops a theory that previously did not exist; in this research, the authors used asymmetric information theory to test the independent and dependent variables. Additional variables by suggestions in previous research are provided; therefore, it is hoped that this can strengthen the results of prior research. Practitioner/Policy implication: The practical implication of this research is that the existence of an independent audit committee with a positive influence on earnings management can improve the company's financial performance, make it easier for managers or internal company parties to make better decisions in the future, and meet performance targets set by other parties, such as investors and creditors. Profit management can also be used to obtain tax benefits. During the previous pandemic, the government implemented tax compensation for taxpayers who met the criteria.

The Relationship between Perpendicular Management and Mastery of Memorizing Al-Qur'an in Haflah Khatmil Qur'an Activities

This paper explores the relationship between perpendicular management and completeness in memorizing the Qur'an, specifically how well perpendicular can motivate, move and evaluate the achievement of learning the Qur'an. With this management, many students remember one year, so studying is enjoyable. A qualitative study with case studies was conducted at PPTQ Al-Asy'ariyyah Wonosobo. Interviews were conducted with the tahfidz teacher and the khaflah khatmil Qur'an activity committee, to ensure the connection between perpendicular management in memorizing the Qur'an and the completeness of memorization. Data analysis techniques apply data collection, presentation, reduction and verification. This study shows that PPTQ Al-Asyariyyah emphasizes vertical management for santri so they quickly complete the memorization of the Qur'an. The steps of perpendicular management include consistency, persistence, focus, regularity, straightness, routine, and commitment. Santri who can apply these steps will complete their memorization more quickly, because perpendicular management has a reciprocal relationship with the completeness of memorizing the Qur'an. The implication of the research is to implement vertical management for tahfidz Qur'an institutions to achieve better results. Research contributes to the development of the tahfidz Qur'an program, particularly in Islamic boarding schools. This study develops its setting and orientation by linking perpendicular management to the completeness of memorizing the Qur'an. This shows the prominent role of vertical management because some instances show that intelligence only guarantees complete memorization of the Qur'an.

Board attributes, risk management and financial performance: Insights from Iraq

Purpose: This study examines how good corporate governance practices and the establishment of risk management committees reduce investors’ risks and improve performance. Research Methodology: Data stream and annual reports were used to acquire secondary data for all 21 banks listed on the Iraqi Stock Exchange between 2019 and 2021, totalling 63 firm-year observations. Data were analyzed using Stata version 15. Results: The data show that board size and independence have strong negative relationships with bank performance. The financial knowledge of the board and independence of the risk management committee had minor positive relationships with performance. Limitations: This study examines board size, independence, financial expertise, and the presence of a risk management committee. Other factors that may impact bank performance include the type of ownership structure, audit committee, and the application of additional financial performance indicators such as Tobin’s Q. Future research could expand to encompass these factors. Contribution: This study aims to provide valuable insights to the Iraqi government and regulators, aiding them in formulating new policies and deliberating on issues related to corporate governance concerning bank performance. It is well-established that both shareholders and companies rely on robust corporate governance mechanisms, especially as a means of augmenting bank value Novelty: The presence of a risk management committee reduces managers' discretion to engage in opportunistic behavior. This study educates regulators on the importance of firms having sound corporate governance and separate and active risk management committees to improve internal control.

Pelatihan Entrepreneur Untuk Masyarakat Di Desa Wisata Boddia, Kecamatan Galesong, Kab. Takalar

Entrepreneur Training for Communities in Boddia Tourism Village, Galesong District, Takalar Regency. The purpose of this community service activity is to increase community knowledge and skills about handicrafts and entrepreneurial products that can be sold as souvenirs and become an attraction in tourist villages. This training is aimed at housewives and women in Boddia Tourism Village. The method used in this training was presentation and hands-on practice. One of the handicrafts trained in this activity is knitting. The positive impact of this community service activity is that housewives can fill their spare time by knitting and utilizing used goods into a craft. This is because knitting is one of the drivers of the creative economy which can certainly increase community income. The results of the activity showed that the participants were very satisfied with this training activity, including the service of the activity committee, the quality of the training material provided, the ability of the trainer in providing material, the suitability of the material provided to the needs of the trainees, and the participants' satisfaction with the implementation of handicraft training.

The Role of Public Relations in Disseminating Human Rights Culture and Social Peace in the Iraqi Society An Analytical Study of the Facebook Page of the High Commission for Human Rights

This research aims to clarify the role of public relations in disseminating a culture of human rights and social peace among the Iraqi public by examining the activities of the Public Relations Department in the Higher Commission for Human Rights. The primary focus of the research revolves around the question, "What is the role of public relations in spreading a culture of human rights and social peace among the Iraqi public?" The researcher employed a survey methodology to analyze the commission's activities published on its official Facebook page using both quantitative and qualitative content analysis from 1/10/2020, to 1/10/2021. Additionally, the researcher conducted scientific interviews with employees in the Public Relations and Outreach departments to obtain relevant information and data for the research. The study found that field visits were among the most important direct communication activities, while press releases constituted indirect communication activities, focusing on topics such as the right to healthcare and social care for citizens. The commission utilized persuasion techniques and arguments to convince its audience of the content of its communication messages. The communication strategies were identified as media strategy, relationship-building strategy, dialogue strategy, and social responsibility strategy. The research yielded several results, including the commission's focus on human rights in general and specific rights for targeted groups. Notably, field visits, receiving appeals and complaints, and conducting training workshops were prominent activities. Various persuasive techniques were applied, with a focus on logical appeals achieving the highest percentage compared to emotional and fear appeals. Additionally, the commission emphasized the use of logical arguments, such as the precedent argument, causal argument, and historical argument in its diverse content. Keywords: Role, Public Relations, culture, Human Rights, Social Peace, Higher Commission for Human Rights.

Започаткування та розвиток тюремного піклування в Херсонській губернії (1828-1857 рр.)

The purpose is to study the specifics of prison care in the Kherson province in the second quarter of the nineteenth century. The research methodology is based on the principles of a specific historical approach or historicism. The study uses historical and genetic, historical and comparative, periodisation, and descriptive methods. The scientific novelty of the study is that it is the first attempt to form a holistic view of the origins of prison care in the Kherson province, in particular in such cities as Kherson and Alexandria. The study analyses for the first time the formation and activities of the Kherson Prison Care Committee, and examines its work in modernising the prison system. At the same time, the first attempts to establish trusteeship committees in the county towns of the province are studied. In turn, the activities of the Kherson Committee of Trustees were examined in the context of the formation of prison care in the Ukrainian provinces of the Russian Empire. Conclusions. It has been established that the Kherson Prison Trusteeship Committee emerged after the construction of the Kherson prison castle, which was a typical phenomenon in the Ukrainian provinces of the empire. The development of its activities, like most regional committees, can be divided into two stages. From its foundation in 1835 to the 1840s, the committee introduced significant changes to the prison regime and prisoners' living conditions, trying to organise the functioning of the provincial prison on the basis of the Prison Instruction of 1831. During the 1840s, until the reform of prison care in 1851 and the provincial audit, the committee's activity declined and it performed exclusively economic functions. The reason for the passivity of local elites in promoting prison reform is associated with the lack of educational and ecumenical ideals inherent in the organisers of prison reforms in Western Europe and the capital of the Russian Empire..

Time to Revisit Audit Committee Activity: Evidence from Audit Adjustments

ABSTRACT This study examines the impact of audit committee activity on audit adjustments. Using unique Korean data on audit adjustments—the earnings discrepancy between pre-audit earnings prepared by management and audited earnings, we find that frequent audit committee meetings decrease the audit adjustments made by external auditors. However, the effectiveness of audit committee activities declines as the number of meetings increases. Additionally, the findings are more pronounced for firms appointing audit committee chairs with accounting financial expertise. Overall, our study highlights audit committee effectiveness critically depends on its activity and the role of the chair.

Impact of Corporate Governance on Sustainability Reporting: A Study of Deposit Money Banks in Nigeria (2012-2021)

This study examined the impact of corporate governance on sustainability reporting of deposit money banks in Nigeria. Specifically, the study assessed the effect of Audit Committee Activities (ACA), Independent Directors (IND), and Gender Diversity (GDT), respectively, on sustainability reporting of deposit money banks in Nigeria. The dependent variable of the study is Social Sustainability Reporting (SSR), used to proxy sustainability reporting, while corporate governance mechanisms are the independent variables. Ex post facto research design was used with a sample of ten (10) deposit money banks in Nigeria obtained from annual time series data of NSE facts books from 2012 to 2021. Data was analyzed with the use of descriptive statistics. At the same time, a multiple regression model was applied to determine the extent of the effect exerted on sustainability reporting by these corporate governance mechanisms. Findings revealed that audit committee activities have a positive and significant effect on social sustainability reporting, while both independent directors and gender diversity have insignificant effects. The study concluded that corporate governance promotes social sustainability reporting. It was recommended that the shareholders of deposit money banks should appoint experienced independent directors with shareholding interests and include more females on the board as they boost social sustainability reporting.

Methods of Infanticide: A Review Article

Infanticide refers to the act of killing of infant under the age of 12 months. It is mostly associated with mental disturbance during and immediately after pregnancy. Infanticide can result either from the act of commission or omission. Violence can be used by application of a blunt force or hard object on the infant leading to fractures or damage to vital organs. Strangulation is cutting off the flow of air by constriction of the air passages. This can be done manually or using a cord that wrap the neck. Drowning is the process of submersion or immersion in a liquid medium leading to respiratory impairment. Exposing the infant into the extremes of temperature is also one of the methods used in infanticide. It eventually results in organ dysfunction such as cardiac and respiratory failure, leading to death. Smothering is a form of asphyxia which is caused by deliberate mechanical blocking of the nose and mouth using hands, pillows, or any other objects. It is one of the favorable methods as the absence of resistance from the weak infant hardly leave any injuries. Stabbing is also one of the rare methods used in infanticide. Defenestration is the act of throwing someone or something out of a window leading to severe polytrauma and damage to vital brain centers. Negligence, which is the deliberate withholding of the infant's normal care, is one of the common methods in which death results from dehydration and starvation.

Active sparse Bayesian committee machine potential for isothermal-isobaric molecular dynamics simulations.

Recent advancements in machine learning potentials (MLPs) have significantly impacted the fields of chemistry, physics, and biology by enabling large-scale first-principles simulations. Among different machine learning approaches, kernel-based MLPs distinguish themselves through their ability to handle small datasets, quantify uncertainties, and minimize over-fitting. Nevertheless, their extensive computational requirements present considerable challenges. To alleviate these, sparsification methods have been developed, aiming to reduce computational scaling without compromising accuracy. In the context of isothermal and isobaric ML molecular dynamics (MD) simulations, achieving precise pressure estimation is crucial for reproducing reliable system behavior under constant pressure. Despite progress, sparse kernel MLPs struggle with precise pressure prediction. Here, we introduce a virial kernel function that significantly enhances the pressure estimation accuracy of MLPs. Additionally, we propose the active sparse Bayesian committee machine (BCM) potential, an on-the-fly MLP architecture that aggregates local sparse Gaussian process regression (SGPR) MLPs. The sparse BCM potential overcomes the steep computational scaling with the kernel size, and a predefined restriction on the size of kernel allows for fast and efficient on-the-fly training. Our advancements facilitate accurate and computationally efficient machine learning-enhanced MD (MLMD) simulations across diverse systems, including ice-liquid coexisting phases, Li10Ge(PS6)2 lithium solid electrolyte, and high-pressure liquid boron nitride.

Activities of Technical Committee on Electromagnetic Theory and Introduction of its Research Topics

Activities of Technical Committee on Electromagnetic Theory and Introduction of its Research Topics

The activities of the antimonopoly committee of Ukraine as an appeal authority in the sphere of public procurements

The article examines the activity of the Antimonopoly Committee of Ukraine as an appeal authority in the field of public procurement. It is emphasized that the effective functioning of the public procurement system is a necessary condition for the formation of a stable and effective economic system of the country, and also can stimulate the introduction of innovations and new technologies, and state regulation and state financial control in the field of public procurement play a significant role in this process. The control function of the procurement system is implemented by a number of institutions. It is emphasized that the Antimonopoly Committee of Ukraine is a state authority with a special status, the purpose of which is to ensure state protection of competition in business activities and in the field of public procurement. One of the main tasks of the Antimonopoly Committee of Ukraine is participation in the formation and implementation of competition policy in terms of control over the creation of a competitive environment and protection of competition in the field of public procurement. The Antimonopoly Committee of Ukraine is an appeal authority in the field of public procurement. The main trends of receiving complaints to the Antimonopoly Committee of Ukraine during the studied period were determined. During 2018–2021, the dynamics of a gradual increase in the number of complaints received for consideration by the Antimonopoly Committee of Ukraine is monitored. In 2022, there is a sharp decrease in the number of complaints, which is associated with a smaller number of conducted tender procedures due to Russia's military aggression against Ukraine. The main reasons for the termination of complaints were investigated: elimination of violations by the customer; cancellation of the procedure by the customer, withdrawal by the complainant and others. An analysis of the decisions of the Antimonopoly Committee of Ukraine regarding satisfied complaints was carried out. The most common errors (violations) during procurement procedures by customers and mistakes made by participants were revealed. An analysis of the dynamics of the sum of funds paid by the participants filing a complaint was carried out. It was concluded that the Antimonopoly Committee of Ukraine as an appeal authority in the field of public procurement is an authority that effectively detects violations inherent in the majority of customers and participants, ensures the maximum possible transparency regarding the consideration of complaints and decision-making regarding them.

Ethics Review Committees of Public Health Institutes in Japan

Recent legislative changes in the wake of the novel coronavirus pandemic have placed an increased emphasis on the research activities of Local Public Health Institutes (PHIs) in Japanese municipalities. However, few studies have examined the ethical review processes of these institutes. We analyzed information on (a) the status and year of establishment of "Ethics Review Committees" (and equivalent committees), (b) the number of review cases for each year, (c) the status of public disclosure of committee activities, and (d) the composition of committee members for 85 PHIs across Japan. Publicly available information from each PHI and the Ministry of Health, Labour and Welfare was used for the analysis. Out of 85 PHIs nationwide, about half of them publicly disclosed the establishment of their committees (41 committees, 48.2%). The number of review cases handled by the committees varied, with some committees having no cases or only one case. Among the committees, approximately 20% still maintained adherence to outdated national research ethics guidelines, and approximately 15% did not specify any guidelines they followed. Furthermore, we identified committees without external members (at least two committees) and those lacking public representation (four committees). There are differences in the operational performance of ethics review committees at PHIs, possibly owing to varying levels of understanding of the guidelines, the degree of proactive engagement in academic research, and the emphasis on human subject research. There is a crucial need to accumulate and share experiences that support the review functions of the committees.

PERANAN MUSLIMAT DALAM MENJADIKAN MASJID SEBAGAI PUSAT KHIDMAT SOSIAL

The mosque has been a spiritual and social centre for the Muslim community since the time of Prophet Muhammad (PBUH). Although mosques are generally managed by men, this does not negate the contributions of Muslim women (Muslimat) in enriching the mosque environment. This study aims to analyze the role of Muslim women in making the mosque a hub for social services. The study adopts a qualitative approach with a case study design. Three mosques and three small prayer halls (surau) from nearby locations were selected as the study samples. Study participants consist of active Muslim women committee members appointed. The study employs a focused group discussion protocol as the interview instrument. Data is transcribed and analyzed using the thematic analysis method with the Atlas.ti software. The study findings indicate that women also play a role in mosque enlivening (imarah), particularly in the realm of social services. The social services carried out aim to assist community members facing social, economic, health, and other issues, while also maintaining the well-being of women in the community. Activities undertaken include charitable sales, foster care programs, financial aid for chronic patients, recreational activities, charitable visits, grant (hibah) management, and collaborations with non-governmental organizations. The contributions of Muslim women through these social service activities benefit the overall community, strengthen social ties, and foster a harmonious environment within the mosque community. This illustrates that Muslim women also possess the potential to empower themselves and Muslim women in general through involvement in programs beyond the mosque environment. Therefore, both the community members and mosque administration should provide support and acknowledge the contributions of Muslimat in mosque enlivening, particularly concerning matters related to Muslim women.

How to develop a Caring and Compassionate Neighbourhood?

Background: The concept of Caring Neighbourhoods is both in Flanders and worldwide widely known. However, how to integrate the topics of serious illness, death and loss into a Caring Neighbourhood via a co-creative process with citizens and partners remain largely unknown.
 Aim: In this workshop, we will present the case of Compassionate Sint-Kruis and inspirational examples of neighbourhood actions around serious illness, death and loss. Additionally, this workshop aims to familiarise people with drafting a Theory of Change model to understand how actions can lead to certain results and outcomes.
 Participants: This workshop is for everyone interested in developing a Compassionate or Caring Neighbourhood or being an active part of it. Both people with experience in neighbourhood work around serious illness, death and loss and people without experience in the subject are welcome.
 Methods:
 1)Presenting the case of Compassionate Sint-Kruis and inspirational examples for involving the neighbourhood (e.g. Soup with chats, Nodes City Festival, involving neighbourhood committees) (25 min).
 2)Divide the participants into groups of five (2 min.)
 3)An introduction to the exercise and presenting the fictional case of Neighbourhood Welcome (3 min). ‘Neighbourhood Welcome’ is located in a semi-urbanised village with approximately 2.000 inhabitants. The neighbourhood is characterised by some challenges, e.g. a large group of older people who live alone and feel disconnected from the neighbourhood, and a large group of informal caregivers. Additionally, the neighbourhood is also characterised by some important assets e.g. residential care centres that are looking for active ways to involve the neighbourhoods and active neighbourhood committees.
 4)Doing the first part of the Theory of Change exercise (15 min). This entails that each group formulates five results/outputs they want to realise with ‘Neighbourhood Welcome’ (based on the neighbourhood challenges and assets).
 5)Plenary feedback where each group can share their chosen outputs (10 min). The two workshop leaders will write all the outputs on a whiteboard and provide some feedback per group.
 6)Doing the second part of the Theory of Change exercise (15 min). Participants are asked to formulate actions, and inputs that are in line with the chosen outputs.
 7)Plenary feedback where people can share their chosen actions and inputs (10 min). The two workshop leaders will write all the actions and inputs on a whiteboard and provide feedback.
 8)A closing moment where the workshop leaders will discuss the final Theory of Change and where people can share their experiences with the exercise (10 min).
 End goal: People will go home having had an example of what a Caring and Compassionate Neighbourhood can look like. They will have achieved the skill of drawing up a Theory of Change model that includes possible outputs and actions for integrating compassionate topics into a Caring Neighbourhood. After the workshop, an electronic version of the Theory of Change model will be distributed to all participants.