Report Form Research Articles

The history of Jervell and Lange-Nielsen syndrome.

First-time documentation of rare diseases is normally in the form of case reports. These are typically based on unexpected observations by vigilant clinicians and lead to further research on prevalence and aetiology. One of the best-known Norwegian examples is Jervell and Lange-Nielsen syndrome. We conducted a literature review using systematic database searches and historical analysis. The Norwegian internal medicine specialists Anton Jervell (1901-87) and Fred Lange-Nielsen (1919-89) published an article in 1957 in the American Heart Journal describing a Norwegian family in which four of the six children were deaf and experienced recurrent syncope. Three of the children died suddenly. This rare condition was the first evidence of prolonged QT intervals on an ECG as a risk factor for sudden cardiac death.

Implementing FAIR data principles in the IPCC seventh assessment cycle: Lessons learned and future prospects

Every five to seven years, the Intergovernmental Panel on Climate Change (IPCC) convenes the climate science community to assess the latest knowledge on climate change relevant to policy-makers. This generally takes the form of Assessment Reports (AR) covering the scientific basis of climate change, its impacts and future risks, and options for adaptation and mitigation. With each cycle, these reports have grown in scope, length, number of referenced papers, and underpinning datasets. During the sixth assessment cycle, a large-scale collective effort went into archiving digital products assessed and generated through the IPCC process. The main objectives driving this initiative are making IPCC’s work more transparent, improving the reproducibility and reusability of the assessment outcomes, better utilization of the services of the IPCC Data Distribution Centre (DDC), and, more generally, compliance with best practices in open science. This paper expands on the motivations for the curation and preservation of digital objects in the IPCC. It gives an overview of how FAIR (Findable, Accessible, Interoperable, Reusable) and open data principles have been implemented in practice and explores some of the successes and setbacks of the AR6 experience. It concludes with recommendations for consolidation and expansion of the approach for AR7. These include a tighter integration of digital curation activities in the IPCC timeline and workflows, better support of IPCC authors and contributors through early training and use of suitable software, improved standardization and harmonization of data and software handling across Working Groups (WGs), and close collaboration with key external data providers and research organizations.

Determinant Factors of Profitability of the Indonesian Non-Financial SMEs PEFINDO Index

This research aims to determine the influence of determinant factors of non-financial SMEs' PEFINDO index profitability in Indonesia from 2018 to 2022, with independent variables including company size, company age, company efficiency, working capital, liquidity, leverage, volatility, and market risk on the dependent variables of ROE and ROA. The study utilizes secondary data in the form of financial reports from non-financial companies that have been included in the PEFINDO25 index of the Indonesia Stock Exchange during the 2018-2022 period. This research sample used purposive sampling and obtained 65 companies as samples. Data analysis for hypothesis testing involves multiple regression using E-views 9 software. The test results indicate that company size, company efficiency, and working capital have a positive impact on ROE, while company age, leverage, and market risk have a negative impact on ROE. Company size, company age, and volatility have a negative impact on ROA, while company efficiency and working capital have a positive impact on ROA. However, liquidity does not significantly affect either ROE or ROA. These factors need to be considered by companies to make informed decisions in maintaining or improving company profitability, avoiding financial distress leading to bankruptcy, and determining suitable investments for investors.

The Antecedents Of Organizational Performance With Corporate Carbon Management Strategy As Moderation

In recent years, the rapid growth of civilization and industrialization has had a significant impact on environmental sustainability. The rise of human revolution and technological developments aimed at making people's lives more comfortable have indirectly contributed to environmental degradation, thus causing adverse effects on human health. Excessive exploitation of natural resources has drawn public attention to environmental issues both at national and international levels. This study aims to examine the effect of Green Supply Chain Management, Green Intellectual Capital, and Competitive Business Strategy on organizational performance, and to examine whether Corporate Carbon Management Strategy can strengthen the effect of Green Supply Chain Management, Green Intellectual Capital, and Competitive Business Strategy on organizational performance. The type of data used in this study is primary data in the form of financial reports of companies that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of this study, it shows that Green Supply Chain Management and Competitive Business Strategy have an effect on Organizational Performance, but Green Intellectual Capital, have not effect on Organizational Performance. Carbon Management Strategy strengthens the influence of Green Supply Chain Management and Competitive Business Strategy on Organizational Performance and Carbon Management Strategy does not strengthen the influence of Green Intellectual Capital Strategy on Organizational Performance

DAMPAK FINANCIAL TECHNOLOGY TERHADAP KETIMPANGAN PENDAPATAN DI INDONESIA PERIODE 2019-2022

This study examines the impact of fintech on income inequality using macroeconomic indicators in 34 Indonesian provinces in 2019 - 2022. The independent variables used are fintech, economic growth, and inflation while the dependent variable is income inequality. This study uses a quantitative approach in the form of annual fintech lending statistical reports from 2019 to 2022. Secondary data sourced from OJK and BPS is then analyzed using panel data regression. It is concluded that fintech have a positive influence on income inequality. Economic growth has no effect on income inequality. While inflation has a negative effect on income inequality.

Trends and determinants of quality of sustainability reporting: an analysis of Indian banks

This study evaluates the quality of sustainability reports in the banking industry. The paper also examines how bank ownership, market capitalization, and profitability affect reporting quality. Sustainability reporting is at the core of the corporate sustainability environment. Two hundred twenty-four bank-year sustainability reports issued by 34 banks from 2015–16 to 2022–23 of the Indian banking industry were coded using content analysis techniques. The study uses a 23-indicator quality assessment scale developed by Pistoni et al. (Corp Soc Responsib Environ Manage 25(4):489–507, 2018). The scale measures Background, Assurance and Reliability, Content, and Form of reports. The study reveals that while quality has improved, there is a need for further efforts to achieve high-quality and consistent sustainability reporting. Form and background areas are well addressed, but report content and assurance need improvement. The findings imply a link between market capitalization and QSR, as larger banks report better. However, ownership structure and profitability do not affect the quality of reporting. This study facilitates banks and stakeholders to integrate sustainability issues. This study is one of the initial attempts to analyze the quality of sustainability reports published by Indian banks and adds to the expanding domain of quality research.

К ВОПРОСУ СОВЕРШЕНСТВОВАНИЯ ВЕТЕРИНАРНО-САНИТАРНОЙ ЭКСПЕРТИЗЫ ПРОДУКТОВ УБОЯ ЖИВОТНЫХ ПРИ ОТДЕЛЬНЫХ БОЛЕЗНЯХ

The article provides recommendations to veterinary specialists of all slaughterhouses to diagnose zooanthroponotic diseases in a timely manner, taking into account pathognomonic signs, and prohibit the release of slaughter products without restriction in an untreated form and send them for processing, providing for thermal effects of at least 75 °With or without welding. The sale of meat in markets and other trading enterprises from animals, patients and suspected diseases such as leptospirosis, listeriosis, actinobacillosis, adenomatosis, pseudotuberculosis, aspergillosis and visnamedi should not be allowed and should be reflected in the veterinary examination report (form 5- vet).

PENGARUH REPUTASI AUDITOR DAN PROFITABILITAS PERUSAHAAN TERHADAP AUDITOR SWITCHING

This purpose of this research is to find out the influence of the auditor reputation and company profitability on auditor switching in property, real estate and building construction companies listed on the Indonesia Stock Exchange in 2014-2018. The sample research method used purposive sampling technic in which according to the specified criteria obtained by 23 companies. The analytical method used in this research is descriptive analysis with hyphotesis using logistic regression models. Data collection was obtained by accessing the website www.idx.co.id in report form annually company on 2014-2018. Based on the result of testing this research shows that (1) auditor reputation partially has a significant negative effect on auditor switching, (2) company profitability is partially significant positive effect on auditor switching, (3) auditor’s reputation and company profitability simultaneously have a significant effect on the Auditor Switching.

Analysis Of The Impact Of Tax Burden, Profitability, Sales Growth, And Company Size On Transfer Pricing

The aim of this research is to determine the effect of tax burden, profitability, sales growth and company size on transfer pricing. The nature of this research is quantitative. The research sample used purposive sampling and obtained 30 companies is food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. This research uses secondary data in the form of financial reports and company annual financial reports downloaded from www.idx.co.id and the websites of each company sampled in this research. Data analysis uses multiple linear analysis. The results of this research show that tax burden and profitability influence transfer pricing. Meanwhile, sales growth and company size have no effect on transfer pricing. Also, tax burden, profitability, sales growth and company size simultaneously influence transfer pricing. Keywords : tax burden, profitability, sales growth, company size, transfer pricing

A plug-and-play knowledge-enhanced module for medical reports generation

Medical reports generation from patient–doctor conversations aims to capture the salient contents from dialogues in the form of medical reports, to assist the healthcare archiving and follow-ups. Unlike general summarization tasks, summaries in specialized domains, such as medical report generation, require stronger support from domain-specific knowledge to enhance the internal logic specific to their field. However, existing methods either model the context sequentially without incorporating knowledge graphs, resulting in unclear representation of domain-specific logical structures, or introduce the expert medical knowledge using homogeneous graphs, which fail to effectively fuse information from different semantic spaces. To address this, we propose to incorporate the knowledge into the step of context modeling by introducing a plug-and-play heterogeneous graph encoder. Furthermore, a fact-aware module is introduced to help our model in integrating key context information filtered by external knowledge during decoding. Compared with previous works, our method makes full use of knowledge, and the proposed modules demonstrate easy adaption on existing frameworks. Experimental results on two public medical dialogue summarization datasets indicate that our method significantly outperforms a range of baselines while being smaller and capable of achieving the state-of-the-art performance11Code is available at https://github.com/salvatoreferragamo/Med-HGE..

Diagnostic elucidation between primary sweat gland or breast cancer metastasis: case report of mucinous carcinoma of the scalp

Introduction: primary malignant neoplasms of the apocrine glands are rare, accounting for less than one percent of all primary malignant skin lesions. Cutaneous apocrine carcinoma presents characteristics similar to those of cutaneous metastases from breast carcinoma, which makes its diagnostic differentiation very difficult. Objective: the objective of this case report was to demonstrate the difficulty in differentiating the diagnosis between the tumor mentioned being primary to the sweat gland or being a metastasis of breast carcinoma. Methods: this is a descriptive, retrospective study with a qualitative approach, in the form of a clinical case report, carried out based on the records available in the patient’s medical records. Data were collected regarding the patient’s previous history, current history, diagnostic hypotheses, treatments performed, and complementary exams performed. Result: the authors describe the case of an 86-year-old patient who was diagnosed with mucinous carcinoma in a recurrent lesion on the scalp and describe the difficulties encountered and the resources used to elucidate the diagnosis between whether this was a primary adnexal tumor of the sweat gland of the skin or metastatic neoplasia of the breast. Conclusion: the pathologist’s resources alone are not sufficient to reach a differential diagnosis between primary mucinous carcinoma of the skin and cutaneous metastasis of a primary mucinous carcinoma of the breast, requiring an extensive correlation with clinical data and imaging exams for a better diagnostic conclusion regarding the primary site of the neoplasia.

CRIMES OF PHYSICAL DOMESTIC VIOLENCE AND NEGLIGENCE IN THE HOUSEHOLD

Study This aim For do study to influencing variables​ happen violence in House stairs (domestic violence) in family , that is form violence physical and neglect . Additionally , research​ this is also purposeful For know action preventing and dealing with domestic violence carried out by husbands to wife , as Decision South Jakarta District Court Number 995/ Pid.Sus /2021/PN Jak.Sel . and Verdict South Jakarta District Court Number 130/ Pid.Sus /2022/PN Bks. Second decision the made with objective For discuss domestic violence problems . Specifically, the South Jakarta District Court and the South Jakarta District Court are the research locations. Both courts are in the South Jakarta area. The data collection process was carried out using several research methodologies, namely library research and field research. Primary data collection can be done by conducting interviews with relevant sources. Apart from that, secondary data was also obtained in the form of papers, books and research reports which were directly related to the topic of domestic violence in the form of physical violence and neglect in the household. This data was collected as additional primary data. To uncover the root causes of domestic violence in the form of physical violence and neglect in families in the South Jakarta and Bekasi City areas, the data obtained was then analyzed descriptively and qualitatively. This is done to find out what actions can be taken to reduce the impact of domestic violence. Based on the research results, the main factors that cause domestic violence crimes committed by husbands against their wives are internal factors, especially those related to the personality characteristics (temperament) of the perpetrator. In conditions that trigger uncontrolled anger, such as lack of communication and intense jealousy, these characteristics make it easier for individuals to commit criminal acts. This is because they are more easily affected by these events. It should be noted that education and economic factors are one of the external factors that cause domestic violence. To overcome the problem of criminal acts of domestic violence committed by husbands against wives in South Jakarta, it is necessary to carry out preventive efforts such as instilling moral values from an early age, preventive efforts such as increasing awareness of laws and regulations. , and repressive efforts such as taking action against perpetrators of criminal acts of domestic violence (KDRT).

PENGARUH OPINI AUDIT, REPORTING DELAY, PROFITABILITAS, SOLVABILITAS, DAN LIKUIDITAS TERHADAP HARGA SAHAM

This study aims to examine the effect of Audit Opinion, Reporting Delay, Profitability, Solvency, and Liquidity on Stock Prices. The technique of taking samples using purposive sampling method. The data used in this study is secondary data in the form of annual financial reports from 32 banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 – 2021. Data analysis was carried out using the SPSS application version 25 for windows. The results of the T-TEST showed that the significance value of the audit opinion variable was 0.468, the significance value of the reporting delay variable was 0.840, the significance value of the profitability variable was 0.000, the significance value of the solvency variable was 0.543, the significance value of the liquidity variable was 0.011. Then the results of the F TEST obtain a probability value of 0.001 which is smaller than the significance value of 0.05. Based on these results it can be concluded that, partially, the profitability variable has a significant positive effect on stock prices and the liquidity variable has a significant negative effect on stock prices. while for the variable audit opinion, reporting delay, and solvency, have no significant effect on stock prices. Then simultaneously concluded that the variables of audit opinion, reporting delay, profitability, solvency, and liquidity together have a significant effect on stock prices.

Incidence, trend and distribution of transport-related injuries reported to health facilities in the Volta Region of Ghana, 2019 to 2023

BackgroundTransport injuries are a global public health concern, causing 1.35 million deaths and over 20 million non-fatal injuries annually. Low- and middle-income countries, particularly countries in Africa, are experiencing an increase in fatalities. Ghana and the Volta Region are not exempted from the burden, prompting targeted interventions. In the development of these interventions, epidemiological data analysis is needed to identify areas for action. This study aimed to analyze the distribution, trends, and incidence of transport-related injuries in the Volta Region of Ghana.MethodSecondary data was analyzed to describe transport-related injury cases and deaths in the Volta Region of Ghana from 2019 to 2023. Transport-related injuries were obtained from the monthly out-patient morbidity report form whereas transport related deaths were obtained from the inpatient morbidity and mortality, and cause of death report forms. Descriptive data analyses were performed and reported as frequencies, proportions, ratios, and choropleth maps.ResultOf the 33,415 transport-related injury cases reported between 2019 and 2023, 25 were fatal. The highest proportion of cases, 35.8% (35.3–36.4), was among persons aged 20–34 years. About 66.0% (65.5–66.5) of all the cases involved males. The cumulative incidence was 387 injuries per 100,000 population with the highest incidence recorded in 2021. The incidence of cases declined from 357 per 100,000 population in 2019 to 320 per 100,000 population in 2023. The death rate was stable over the period with the highest of 1.2 per 1000 recorded in 2019 and declined from 1.2 per 1000 in 2019 to 0.9 per 1000 in 2023. Most, 56% of the deaths were reported in district hospitals.ConclusionThe study showed a decreasing trend in the incidence of transport injuries, but a steady mortality rate in the Volta Region. Young adults were the highest affected group. There is the need for increased road safety campaigns and further research.

TAX PLANNING, INFORMATION ASYMMETRY AND FREE CASH FLOW TO EARNINGS MANAGEMENT WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE

This research was conducted with the aim of examining the effect of tax planning, information asymmetry and free cash flow on earnings management, as well as good corporate governance as a moderator of the relationship between tax planning, information asymmetry and free cash flow on earnings management. The data used is in the form of annual reports of companies in the goods & consumer industry sector listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The method used is quantitative with an analytical tool in the form of multiple linear regression. The results show that tax planning and information asymmetry have an effect on earnings management, while free cash flow has no effect on earnings management. Good corporate governance is able to moderate the relationship between tax planning, information asymmetry and free cash flow on earnings management. The implications of this research are expected to make a positive contribution to investors and creditors to be more careful in assessing management performance, company conditions and understanding reported earnings, because these profits are not necessarily true profits. This research is expected to provide input for companies to observe earnings management activities carried out by management for the benefit of management itself.

Behavioural Activation and Inhibition Systems of Fathers, Child Abuse and Childhood Psychopathology: The Mediating Role of Demographics

ABSTRACTThis study aimed to investigate the direct and indirect influences of fathers' behavioural activation/inhibition systems (BAS/BIS) on the abuse and psychopathology of their children about the mediating role of father and child demographics using a structural equation modelling (SEM) in maltreated children. The participants of this study were 384 abused children and their fathers who were selected by a random sampling method within a cross‐sectional study. A demographic questionnaire, the Behavioral Activation/Inhibition Systems scale (BAS/BIS), the Childhood Trauma Questionnaire‐Short Form (CTQ‐SF) and the Achenbach System of Empirically Based Assessment‐Teacher's Report Form (ASEBA‐TRF) were used for data collection. The fathers' BAS/BIS with the mediating role of father and child demographics altogether explained 54% of variations in the physical, sexual, emotional and neglect dimensions of child abuse, whereas fathers' BAS/BIS with the mediating role of father and child demographics explained 88.1% of variations in all subscales of psychopathology in maltreated children. This conceptual model shows the direct and indirect effects of fathers' BAS/BIS on child abuse and childhood psychopathology with the mediating role of demographic variables.

Integrated Reporting Assurance: Perceptions of Auditors in Sri Lanka

The purpose of this paper is to identify the perceptions and differences in the perceptions between the auditors on the assurance service of integrated reporting in Sri Lankan context. This research mainly focuses on the importance of assuring the IR, form and content of an audit report on IR, challenges of assuring IR and future of the IR assurance. The population of the research consists of auditors who provide assurance services on Integrated Reporting in Sri Lanka. Two hundred questionnaires were sent to assurance experts through the emails generating 115 usable responses. The analysis is done using non-parametric statistics which is the Kruskal-Wallis test. Empirical results prove that it is necessary to have an external assurance on an entity’s integrated report and it is important to audit the complete content of integrated reporting. When comparing the auditors' perceptions based on their respective rankings, the results indicate that there is a noticeable difference in how auditors view the necessity of Integrated Reporting (IR) assurance and their opinions on the appropriate level of assurance. Limiting the study to a single jurisdiction is an inherent limitation. In this paper differences and similarities are evaluated based on only the rank of the assurance providers. The findings of this research could be valuable for the International Integrated Reporting Council, the International Auditing and Assurance Standards Board, and other regulatory agencies and useful for academics and practitioners interested in providing assurance on IR.

A Reanalysis: SRSS-IE Internalizing Cut Scores to Support Data-Informed Decision-Making Efforts in Elementary Schools

We report findings of this replication study, examining the internalizing subscale (SRSS-I4) of the revised version of the Student Risk Screening Scale for Internalizing and Externalizing behavior (SRSS-IE 9) and the internalizing subscale of the Teacher Report Form (TRF). Using the sample from 13 elementary schools across three states with 195 K–5 students, we replicated the initial data analytic plan used to determine initial cutting scores. Results from logistic regression and receiver operator characteristic curves suggested the following preliminary SRSS-I4 risk categories: 0–1 low, 2 moderate, and 3–12 high risk for internalizing behavior patterns relative to the TRF internalizing subscale score. Results yielded adequate levels of sensitivity and specificity for the first cut, and questionable sensitivity for the upper cut. We planned to conduct subsequent analysis to address the nested nature of the data. Yet, most teachers completed the TRF for one student making this not possible. We discuss limitations and directions for future research, calling for replication with larger samples to facilitate nesting given schoolwide screening practices involve teachers screening multiple students. We also encourage consideration of two risk categories: 0–1 for low and 2+ for a risk category, not distinguishing between moderate- and high-risk categories.

The gift of health promotion in a celebration: A descriptive observational study of community baby showers on YouTube

Introduction: Although community baby showers have persisted as a global health promotion practice for infants and their families over the past decades, to date there is no study that has evaluated coverage and engagement of community baby showers across social media as a rising global health communication medium in this contemporary digital era. It follows that the goal of this study sought to fill this gap by examining the existing state of coverage for community baby showers on social media utilizing view count as an engagement metric. Methods: In this cross-sectional, descriptive and observational study, we conducted a content analysis of the top 100 most widely viewed videos populated on YouTube at one conceptual point in time that covered community baby showers. to determine the most prevalent sources, formats, and content represented across this sample of videos. Results: Many of the videos were published by nongovernmental / organizational sources (n=86) and among them, the majority were in the form of news reports (n=59). Content across these videos presented a diversity of community stakeholders and entities involved in the development and implementation of community baby showers, many which were both for-profit and non-profit organizations (n=72). There was substantial coverage of a wide range of resources and services for prenatal and postnatal care delineated across all of the videos in this sample. Several videos (n=39) covered increased support building for families of infants. Notably, these videos cumulatively generated a low number of views (N=73,036) which yields clinical, educational, and public health implications. Conclusion: Recommendations to partner with news organizations and utilize content that generated greater viewership as facilitators in increasing capacity to reach, engagement and impact of community baby showers are presented to optimize infant health outcomes, reduce infant mortality, and heighten access to resources and support for infants and their families worldwide.

THE EFFECT OF CAPITAL STRUCTURE ON STOCK PRICES MEDIATED BY PROFITABILITY

This study aims to determine the effect of profitability and capital structure on stock prices, the effect of profitability on capital structure and the effect of capital structure on stock prices by mediating profitability. The approach in this study is quantitative research using secondary data in the form of financial reports published on the Indonesia Stock Exchange with data analysis techniques using SPSS. The research method used is purposive sampling with a sample of 28 Property & Real Estate Sector Companies Listed on the Indonesia Stock Exchange in 2019-2021. The results of this study indicate that (1) profitability does not affect stock prices, (2) Profitability does not affect capital structure, (3) Capital structure does not affect stock prices, (4) Profitability is unable to mediate the relationship between Capital structure and stock prices.