Natural Logarithm Research Articles

Do agroecological practices control Ralstonia solanacearum wilt on solanaceous crops? A meta‐analysis

AbstractThe effectiveness of agroecological management strategies (AEMS) in controlling bacterial wilt caused by Ralstonia solanacearum species complex (RSSC) remains a critical question. A quantitative review was conducted based on publications reporting agroecological bacterial wilt management practices under on‐station or on‐farm field conditions in electronic libraries, without geographical restrictions, on tomato, pepper, eggplant and potato. After applying inclusion and exclusion criteria, 48 papers were retained, resulting in 644 and 146 observations of bacterial wilt incidence (BWI) and yield, respectively. The effectiveness of AEMS for each crop was evaluated based on BWI and crop yield. The effect size was calculated as the natural logarithm of the response ratio, and confidence intervals were determined by bootstrapping. Varietal control, biological control (used of biological control agents) and combinations of many AEMS were the most reported practices, both under on‐station and on‐farm conditions. The use of plant extracts (Thymus spp., Crotalaria spp.), grafting, solarization, soil amendments (manure, compost) and crop rotations (with maize, beans) were also reported. All AEMS significantly reduced bacterial wilt incidence and increased yields compared to the untreated plots. Grafting, combinations of control methods, varietal control and biological control were the most effective agroecological practices in reducing BWI and increasing yield in tomato and eggplant. Varietal control was the most effective compared to biological control on pepper. The effectiveness of AEMS also varied with crop susceptibility and origin, climatic zone and soil acidity. This study highlights the potential of AEMS in reducing BWI and increasing crop yield in infested soils.

Association between serum levels of 4-tertiary-octylphenol and thyroid function in a young cohort study

4-tertiary-octylphenol (4-t-OP) is a commonly used alkylphenol present in a variety of consumer products. Earlier experimental investigations have suggested that 4-t-OP leads to thyroid dysfunction. However, it is unclear whether these effects translate to humans. We recruited 886 adolescents and young adults (aged 12–30 years) from Taiwan and explored the associations between serum levels of 4-t-OP and various thyroid panel parameters including free and total thyroxine (T4) and triiodothyronine (T3), thyroid-stimulating hormone (TSH), and thyroxine-binding globulin (TBG). Our findings indicated that a one-unit increase in the natural logarithm (ln) of 4-t-OP levels was positively associated with both total T3 and ln free T4, with β values of 3.122 (SE = 1.400, P = 0.026) and 0.046 (SE = 0.015, P = 0.002), respectively. Furthermore, we observed a statistically significant upward trend in the mean values of total T3 and ln free T4 as the quartiles of 4-t-OP exposure increased (P for trend = 0.001 and 0.025, respectively). Nevertheless, our analysis did not uncover any differences in the odds ratio of thyroid diseases based on exposure to 4-t-OP in the logistic regression analysis. In conclusion, our study reveals an association between serum concentrations of 4-t-OP and biomarkers of thyroid function. However, these effects may manifest as subclinical. Further investigations are essential to establish a causal relationship between 4-t-OP exposure and thyroid function in human subjects.

Gender-specific correlations between remnant cholesterol and severe abdominal aortic calcification in American adults.

Remnant cholesterol (RC) predicts cardiovascular risk and is associated with a range of diseases, including asthma, hypertension, depression, periodontitis, and alcoholic fatty liver disease. However, its correlation with abdominal aortic calcification (AAC) has not been reported. Using a cross-sectional approach, this study examined data from the 2013-2014 National Health and Nutrition Examination Survey (NHANES) cycle. Multiple logistic regression, generalized summation models, and subgroup analyses were used in examining the correlation between RC and the prevalence of severe AAC. The mean age of participants in this study was 57.70 ± 11.73 years, with 142 individuals (9.67%) suffering from severe AAC. The median RC was 0.52 mmol/L (Q1-Q3, 0.36-0.75 mmol/L). Among female participants, a significant positive correlation was observed between RC and severe AAC (per natural log [RC] increment: 2.14; 95% CI, 1.07-4.27). Smooth curve fitting and threshold effect analysis revealed a saturation effect at an RC level of 0.57 mmol/L. Conversely, in male participants, no significant correlation was found between RC and the prevalence of severe AAC (per natural log [RC] increment: 0.88; 95% CI, 0.43-1.78). Our findings suggest a significant interaction between gender and RC in relation to severe AAC (P for interaction = 0.0042). Higher RC levels were significantly associated with an increased prevalence of severe AAC in women.

PSIV-28 Determination of the extent and rate of nutrient degradation of potato and other byproducts by rumen microorganisms in vitro

Abstract Byproducts in livestock diets have the potential to reduce the environmental impact of food production and the cost of animal feeding. The objective was to evaluate the extent and rate of nutrient degradability of potato and other byproducts by rumen microorganisms in vitro. Byproducts included barley malt sprouts, fries, dry peel, and hopper, which were supplied by Performix Nutrition Solutions (Nampa, ID). Two in vitro incubators (DAISYII, ANKOM Technology) each with four incubation jars were used to evaluate ruminal degradability of dry matter (DM) and neutral detergent fiber (NDF). Each jar contained 1,600 mL buffer solution (ANKOM Technology), 400 mL rumen contents (collected from two ruminally cannulated cows), 14 filter bags (F57, ANKOM Technology) with 0.5 g of ground byproduct, 14 filter bags with 0.5 g of ground corn (standard), and 14 blank bags. Each jar was purged with CO2 and filter bags were incubated at 39°C for 0, 3, 6, 9, 12, 24, and 48 h, then removed, rinsed, dried at 55˚C for 48 h, weighed, and analyzed for DM and NDF. Each byproduct was incubated in 3 jars on two different d (6 replicates). Degradation of DM was separated into fractions A (disappearance at 0 h), C (DM remaining after 48 h) and B (100%-A-C). Rate of degradation for fraction B was the slope of the natural logarithms of the DM disappearance. All byproducts were compared with standard corn grain as the control. Fraction A for DM was not different (P > 0.40) for barley malt sprouts (35.4%) and hopper (33.7%), and less (P < 0.05) for dry peel (27.8%) and fries (13.2%) when compared with corn grain (33.4%). Fraction B for DM was greater (P < 0.05) for fries (74.0%), not different (P = 0.44) for hopper (56.1%), and less (P < 0.05) for dry peel (43.6%) and sprouts (37.0%) when compared with corn grain (53.9%). Rate of DM degradation for fraction B was greater (P < 0.05) for fries (9.9%/h) and hopper (7.0%/h), and not different (P > 0.16) for dry peel (4.6%/h) and sprouts (3.0%/h) when compared with corn grain (3.8%/h). Fraction C for DM was greater (P < 0.05) for dry peel (28.6%) and sprouts (27.6%), and not different (P = 0.20) for fries (12.9%) and hopper (10.3%) when compared with corn grain (12.7%). The indigestible fraction of NDF after 48 h of incubation was greatest for dry peel (58.5%), intermediate for sprouts (40.1%) and hopper (36.7%), and least for fries (25.4%; P < 0.05). These results demonstrate that the extent and rate of ruminal DM degradability of various potato and other byproducts differ and may be more or less degradable in the rumen compared with corn grain.

PSI-1 Genetic and non-genetic factors influencing beef cattle attractiveness to horn fly

Abstract Horn flies are the most common summer pests of cattle, leading to substantial economic losses due to impaired production and decreased animal welfare. Genetic and non-genetic factors have been reported to influence cattle susceptibility to horn flies. However, the wide range of heritability estimates, and few identified genomic regions associated with cattle resistance to horn fly may be due to subjective assessment in collecting the fly load phenotype and the small size of the population assessed. Here, beef calves from the UF purebred Brahman (BRA) and Multibreed Angus-Brahman (MAB) populations were video recorded at weaning using a GoPro camera mounted on the top of the chute. Fly infestation was determined as the average fly count obtained from five longitudinal images of each animal using ImageJ software. A total of 748 crossbred and 415 purebred calves born from 2021 to 2023 were evaluated during summer (August or September). Analysis of variance (ANOVA) was performed within herd by fitting linear models that included collection date, age, skin color, coat color, and pre-weaning average daily gain (ADG) as fixed effects, and residual as a random effect. For MAB calves, breed groups (BG) determined based on the percentage of Brahman breed, with BG1 ranging from 0 to 19%, BG2 from 20 to 39%, BG3 from 40 to 59%, BG4 from 60 to 79%, BG5 from 80 to 100%, were also fit in the model. Fly count was transformed to a natural log value (log[count +1]) ensuring normally distribute residuals. As expected, darker colors were significantly more attractive to horn flies, while animals with greaterr percentage of Brahman were less susceptible than animals with greater percentage of Angus breed. Considerable variability in fly load was observed within purebred Brahmans, indicating that additional genetic factors, other than breed, influence cattle resistance to flies. Positive estimates were observed between horn fly load and average daily gain in both herds, which can be due to the fly load below the previously reported economic injury level of 200 flies (BRA: 28.78 ± 38.20, MAB: 19.31 ± 26.72). Variance components were estimated within herds by fitting the same aforementioned effects and a genomic-based relationship matrix (G) constructed with genotypes from the GeneSeek Genomic Profiler F250 SNP chip. The moderate heritability estimate demonstrates the feasibility of selecting cattle resistant to horn flies. Overall, our findings have the potential to contribute to reducing losses and costs in beef cattle operations, while reducing the impact on the environment of overuse of insecticides.

Association between the lipid accumulation product and chronic kidney disease among adults in the United States

The objective of this research was to explore the potential association between lipid accumulation product (LAP) and chronic kidney disease (CKD) among adult population of United States (US). Using cross-sectional data from the 2013 to 2018 National Health and Nutrition Examination Survey (NHANES), we explored the association of LAP with CKD, low estimated glomerular filtration rate (eGFR), and albuminuria. This analysis encompassed multivariate logistic regression analyses, smoothed curve fitting, subgroup analyses, and interaction tests. We found a significant positive association between higher ln-transformed LAP (LAP was transformed using a natural logarithm) and the prevalence of CKD, low-eGFR and albuminuria. Notably, this association of ln-transformed LAP with CKD and albuminuria was significantly influenced by diabetes status and sex (P for interaction < 0.05), while no significant interaction was observed regarding the association with low-eGFR (P for interaction > 0.05). Additionally, in model 3 (adjusted for all included covariates except eGFR and urinary albumin-creatinine ratio (UACR)), a nonlinear relationship was identified between ln-transformed LAP and the presence of both CKD and albuminuria, with inflection points of 4.57 and 4.49, respectively. This indicates that this correlation is more pronounced on the right of the inflection point. In conclusion, the findings indicate a significant association between LAP and the prevalence of CKD in US adults.

Decreases in serum PFAS are associated with decreases in serum lipids: A longitudinal study on a highly exposed population

IntroductionPerfluoroalkyl substances (PFAS) are widely used, ubiquitous and highly persistent man-made chemicals. Previous cross-sectional studies have consistently linked PFAS exposure to alterations in lipid profiles. However, longitudinal investigations are preferred to mitigate issues related to reverse causation and confounding. Hence, we aimed to investigate the association between changes in serum PFAS and changes in serum lipids, while shedding light on potential modifiers of the examined relationships. MethodsWe used data from a health surveillance program offered to residents of a vast area of the Veneto Region (North-Eastern Italy), who had been exposed to PFAS via contaminated drinking water until 2013. We included subjects aged ≥20 years who provided two blood samples over an average 4-year interval (n = 8101). We examined the relationships between changes in PFOA, PFOS and PFHxS and changes in total cholesterol (TC), high-density lipoprotein cholesterol (HDLC) and low-density lipoprotein cholesterol (LDL-C). Linear models were fitted for change in the natural logarithm (ln) of each lipid in relation to the change in the ln of PFAS. From the estimated regression coefficients, we calculated the predicted percentage change in the response for a ln-decrease in PFAS serum concentrations. ResultsOverall concentrations of PFOA, PFOS, PFHxS fell by 62.1 %, 24.4 % and 35.4 % from baseline, while small increases in lipids were observed. Declines in PFAS concentrations were associated with decreases in all lipids. For a ln-decrease in PFOA HDL-C decreased by 1.99 % (95 % CI: 1.28, 2.70), TC by 1.49 % (95 % CI: 0.88, 2.10), and LDL-C by 1.40 % (95 % CI: 0.45, 2.37). ConclusionsWe found a positive association between changes in PFAS concentrations and changes in cholesterol levels, observing the most marked contrasts across sexes and age groups. Our findings support the reversibility of the associations identified in cross-sectional analyses, emphasizing the importance of water treatment measures in mitigating adverse health effects.

Hercules: Enabling Atomic Durability for Persistent Memory with Transient Persistence Domain

Persistent memory (pmem) products bring the persistence domain up to the memory level. Intel recently introduced the eADR feature that guarantees to flush data buffered in CPU cache to pmem on a power outage, thereby making the CPU cache a transient persistence domain . Researchers have explored how to enable the atomic durability for applications’ in-pmem data. In this article, we exploit the eADR-supported CPU cache to do so. A modified cache line, until written back to pmem, is a natural redo log copy of the in-pmem data. However, a write-back due to cache replacement or eADR on a crash overwrites the original copy. We accordingly developed Hercules, a hardware logging design for the transaction-level atomic durability, with supportive components installed in CPU cache, memory controller (MC), and pmem. When a transaction commits, Hercules commits on-chip its data staying in cache lines. For cache lines evicted before the commit, Hercules asks the MC to redirect and persist them into in-pmem log entries and commits them off-chip upon committing the transaction. Hercules lazily conducts pmem writes only for cache replacements at runtime. On a crash, Hercules saves metadata and data for active transactions into pmem for recovery. Experiments show that, by using CPU cache for both buffering and logging, Hercules yields much higher throughput and incurs significantly fewer pmem writes than state-of-the-art designs.

Volatile aroma compound-based decoding and prediction of sweet berry aromas in dry red wine

To explore the volatile markers of typical sweet berry flavors in dry red wine, Marselan, Cabernet Sauvignon, Merlot, and Cabernet Franc wines were pretreated using solid-phase microextraction (SPME) and liquid-liquid extraction-solvent-assisted flavor evaporation (LLE-SAFE), and key odorants were analyzed using sensomics approach. Results indicated that Marselan wines exhibited intense sweet berry aromas compared to other varieties wines. Omission tests on one- and four-year-aged wines identified β-damascenone, isoamyl acetate, 2,3-butanediol, phenylethanol as sweet aroma markers, while geranyl acetone, ethyl isobutyrate, ethyl 2-methylbutyrate as berry aroma markers, which were verified by partial least squares regression. Meanwhile, optimal flavor intensity prediction models between sweet/berry aroma and volatile markers natural logarithms concentration were created with all wines. Moreover, consistent with aroma intensity, most berry markers content increased during aging while sweet markers decreased. This study completes the analytical methodology for volatile markers of wine typical aroma and provides theoretical support for wine flavor prediction.

Non-Audit Services (NAS) and Auditor Independence (AI): Moderating Role of Regulatory Environment

Objectives: This study aimed to examine the influence of non-audit services (NAS) on audit independence (AI) among non-financial companies listed on the Nigerian Stock Exchange (NSE). Specifically, it investigated the relationship between NAS fees and AI, with a focus on how regulatory quality moderates this relationship. Theoretical Framework: The study is grounded in agency theory, which suggests that conflicts of interest may arise when auditors provide NAS, potentially compromising their independence. The research also explores the role of regulatory quality in mitigating such conflicts, contributing to the broader understanding of corporate governance in emerging markets. Method: An ex-post facto research design was employed, analysing secondary data from 280 firm-year observations across 20 companies in nine industry groups on the NSE over a 15-year period (2006-2020). Audit independence was proxied by discretionary accruals, while NAS was measured using the NAS fee ratio (NFR) and the natural logarithm of NAS fees (LNNF). The hypotheses were tested using Autoregressive Distributed Lag (ARDL) models with the aid of Stata v15. Results and Discussion: The findings reveal that higher NAS fees (LNNF) are significantly associated with reduced audit independence, as indicated by increased discretionary accruals. However, this negative impact is moderated by the quality of the regulatory framework, which helps preserve AI. Contrary to initial expectations, the NAS fees ratio (NFR) was found to be positively associated with discretionary accruals, further emphasizing the critical role of regulatory quality in safeguarding audit independence. Research Implications: The study underscores the importance of robust regulatory frameworks in maintaining audit independence in the presence of NAS. It offers practical insights for policymakers and regulators to enhance corporate governance and financial reporting integrity in Nigeria. Originality/Value: This research contributes to the literature by providing empirical evidence from an emerging market, demonstrating the significance of regulatory quality in moderating the relationship between NAS and audit independence. It offers valuable guidance for policymakers, regulators, and practitioners aiming to strengthen corporate governance practices.

Investigating the Effect of Capital Expenditure and Age on Profitability: A Study of Listed Manufacturing Firms in Bangladesh

The study has been conducted to investigate whether firms’ capital expenditure and age have any impact on profitability. To serve this purpose, around 38 listed manufacturing companies of Dhaka Stock Exchange have been considered. Capital expenditure and age of the business since its commencement have been considered as independent variables where return of assets (ROA) as a proxy for profitability has been considered as dependent variable. To normalize the variability, the study used the natural logarithm of the said variables. To consider the confounding effect, the study also considered five control variables: total assets as proxy for firm size, debt to total assets as proxy for financial leverage, GDP growth as proxy for economic growth, the presence of COVID and one period lag on dependent variable. Based on the results of Hausman test, the study used Random Effect Model. In addition, owing to presence of heteroskedasticity and serial correlation, the study further accommodated Panel Corrected Standard Errors (PCSE) to interpret its findings. The findings of the study suggest that both capital expenditure and age of the firm have positive and significant effect on the profitability of the firms.

The Effect of Company Size on Profitability with Capital Structure as a Moderating Variable in Islamic Banks

The study aims to analyze the impact of corporate size on profitability with capital structure as a moderation variable on sharia banks in Indonesia. The secondary data used came from the annual financial reports of Bank Syariah Indonesia (BSI) and Bank Muamalat Syariah (BMS) for the period 2020-2023. This research method uses simple linear regression analysis and Moderated Regression Analysis (MRA). The results show that the size of a company measured by the natural logarithm (LN) of the total assets has a significant influence on profitability measureed by the return on assets (ROA). These findings indicate that larger companies tend to have better financial performance and are able to attract more investment. The research has made important contributions in formulating strategies to improve financial performance and attract investment in Sharia banking companies.

Pengaruh siklus hidup, profitabilitas, utang, dan ukuran perusahaan terhadap kebijakan dividen pada perusahaan indeks LQ45 di Indonesia

This study aims to empirically examine the influence of life cycle, profitability, leverage, and firm size on dividend policy in LQ45 index companies for the 2021-2023 period. Life cycle is measured by RETE, profitability is measured by ROA, leverage is measured by DER, firm size is measured by total assets natural logarithms, and dividend policy is measured by DPR. This type of research is a quantitative research on influence using secondary data. The sampling technique used was probability sampling with the proportionate stratified random sampling method and produced 27 samples of companies from 45 companies. The data analysis technique used in this study is multiple linear regression. The results of the study partially show that the life cycle has an effect on dividend policy, and profitability, leverage and firm size have no effect on dividend policy. The results of the study simultaneously show that life cycle, profitability, leverage and firm size have an effect on dividend policy.

Shelf-to-basin shuttle of highly fractionated chromium isotopes in the Arctic Ocean

The oceanic chromium (Cr) cycle is mainly governed by the interconversion and the distribution of Cr(VI) and Cr(III) species and their stable isotopic ratios (δ53Cr) in the water column. As a result, the Cr cycle generates a strong correlation between the natural logarithm of its dissolved concentration and δ53Cr regardless of the location of sampling. A few studies have reported the Cr composition of certain regions falling off the global Cr array, highlighting the local prevalence of underlying mechanisms participating in the Cr cycle in the oceans. In an effort to better constrain the global Cr array, this study presents an extensive dataset for total dissolved Cr concentration ([Cr]T) and δ53Cr in the Arctic Ocean in regions meeting the environmental conditions where Cr was observed to fall off the global Cr array (e.g. continental shelves, restricted water circulation, sea ice melting). We find that more than 70% of the Arctic seawater collected plot below the global Cr array due to a small addition of highly fractionated Cr (−2.8 ‰ to −1.1 ‰) and its transport across all the Arctic regions sampled. We identify the Chukchi Shelf as the region where highly fractionated Cr is produced, from where a Cr shuttle could work in tandem with the Arctic Fe and Mn shuttles to explain the production and widespread export of isotopically light Cr in the Arctic waters. We identify a second non-reductive release of highly fractionated Cr in the Canadian Arctic Archipelago, Baffin Bay and potentially the Labrador Sea via sediment resuspension, alongside addition of isotopically light Cr originating from crustal rocks. These findings demonstrate that the Arctic-modified outflow signature of Cr isotopes modify the Cr isotopic signature of the North Atlantic waters, and that the North Atlantic waters may deviate from the global Cr array depending on whether the isotopically light Cr added to the Arctic Ocean is Cr(III) that has not been scavenged or Cr(III) that has oxidized to Cr(VI).

The Structure of Left Ventricular Relaxation in Case of Ventriculography.

To study the relaxation structure of the left ventricle (LV) in patients who underwent ventriculography. LV ventriculography was performed in 37 patients. Before catheterization, echocardiography was performed in each patient. In 6 patients, the LV ejection fraction (EF) was below 40%; these patients with systolic dysfunction were not included in the study. In 31 patients, the LV EF was higher than 50%. In this group, 13 patients had NYHA functional class (FC) 2-3 chronic heart failure (CHF); the rest of the patients had FC 1 CHF. Eighteen of 31 patients had stable ischemic heart disease; 50% of these patients had a history of myocardial infarction; the rest of the patients had hypertension and atrial and ventricular arrhythmias. The dynamics of the LV pressure decrease was analyzed from the moment of the maximum rate of pressure drop, which usually coincides with the closure of the aortic valves. The pressure drop curve was logarithmized with natural logarithms and divided into 4-5 sections with different degrees of curve slope. The relaxation time constant was calculated for each section. Its inverse value characterizes the relaxation time constant (tau). In 31 patients with LV EF 52-60%, three types of the dynamics of the relaxation rate constant were identified during the pressure decrease in the isovolumic phase: in 9 patients, the isovolumic relaxation constant (IRC) steadily increased as the pressure decreased; in 13 patients, it continuously decreased; and in 9 patients, the dynamics of IRC change was intermediate, with an initial increase followed by a decrease. In diastolic dysfunction, one group of patients had an adaptation type associated with an increase in the LV wall elasticity, while the other group had a different type of adaptation associated with its decrease. Each type has advantages and disadvantages. This is probably due to changes in the structure of the sarcomeric protein connectin (titin).

The effect of age on heart rate variability indices during and following high-intensity continuous exercise in masters and young cyclists.

This study compared heart rate variability (HRV) parameters of cardiovascular autonomic regulation between well-trained masters and young cyclists at rest, during and following a continuous cycle (CTS) protocol. Ten masters (age = 56 ± 5years) and eight young (age = 26 ± 3years) cyclists completed a 100min experimental protocol consisting of a 60min CTS cycling bout at 95% of Ventilatory Threshold 2 followed by 40min of supine recovery. Beat-to-beat heart rate was measured continuously, and HRV parameters analysed at standardised 5min intervals during rest, exercise and recovery. The root mean square of the successive differences (RMSSD), low-frequency power and high-frequency power parameters were corrected by division of the R-R interval (time domain), or R-R interval squared (frequency domain). Further, the RMSSD and RMSSD:RR for successive 60-s R-R intervals at the onset (0-10min) and offset (60-70min) of CTS exercise were analysed over 10-min periods. The natural logarithm (Ln) of skewed parameters was taken for analysis. Significant interaction effects (P < 0.05) for 5min segments were found for (LnRMSSD, LnRMSSD:RR, LnHF and LnHF:RR2. Masters cyclists demonstrated lower values of parasympathetic activity at rest and during recovery (15-20min and 35-40min) compared to younger cyclists. However, similar HRV responses were observed during exercise, including throughout the acute onset and offset periods (P > 0.05). This data shows that cardiac autonomic regulation during, or immediately following CTS exercise may not be influenced by age, but masters athletes may exhibit a lower baseline for parasympathetic activity.

FIRM CHARACTERISTICS AND DISCLOSURE OF MATERIALITYASSESSMENT IN SUSTAINABILITY REPORTS

This research aims to examine the influence of financial performance, leverage, corporate governance, dan company size on the level of disclosure of materiality assessments in sustainability reports published by 177 public business entities in Indonesia in the 2020-2022 period, yielding a total of 531 firm-year observation. The variables used are the scoring results from content analysis of sustainability report (MDISC), return on asset ratio (ROA), market to book ratio (MTB), debt to equity ratio (DER), audit committee size (ACSIZE), number of independent commissioners (INDBOD), and the natural logarithm of total assets (SIZE) which are tested using ordinal logistic regression. The results show that ROA, MTB, ACSIZE and SIZE have influence on the level of disclosure of materiality assessments, while DER and the INDBOD have no effect. This research findings are useful for business entities and regulators in order to develop quality in sustainability reporting practices to increase transparency and accountability.

Tax Avoidance in F&amp;B Companies in Relation Among Leverage, Sales Growth, and Firm Size with Profitability as Mediating

The objective of this research is to examine how leverage, sales growth, and firm size have an effect on tax avoidance through profitability as mediating in food and beverage companies listed on the Indonesia Stock Exchange (IDX). The research utilizes three independent variables: leverage measured by Debt to Asset Ratio (DAR); sales growth measured by the change in current sales relative to previous sales; and firm size measured by the natural logarithm of total assets. The mediating variable is profitability, measured by Return on Assets (ROA), while the dependent variable is tax avoidance, measured by Cash Effective Tax Rate (CETR). The population of this research is all of the food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The purposive sampling method was used in determining the sample and there were 21 companies obtained with a total research sample of 84 obtained over four years. The results of this research show that leverage and sales growth partially have a significant effect on profitability, while firm size partially has no significant effect on profitability. Leverage, sales growth, firm size and profitability partially have no significant effect on tax avoidance.

Association of urinary glyphosate levels with iron homeostasis among a representative sample of US adults: NHANES 2013–2018

PurposeGlyphosate and glyphosate-based herbicides (GBH), widely used globally, were initially considered harmless to humans. Experimental studies have suggested that these substances can disrupt iron homeostasis by interfering with iron uptake or triggering inflammatory responses. However, their potential impact on human iron homeostasis remains underexplored. Approach and resultsWe analyzed data from 5812 participants aged three and older from the 2013 to 2018 NHANES. We investigated the relationships between urinary glyphosate levels, oral iron intake, and markers of iron homeostasis, including serum iron, unsaturated iron-binding capacity (UIBC), total iron-binding capacity (TIBC), transferrin saturation, ferritin, and transferrin receptor. Higher urinary glyphosate levels were positively associated with oral iron intake (β = 1.310, S.E. = 0.382, P = 0.001). A one-unit increase in the natural logarithm (ln)-glyphosate was associated with lower serum iron (β = − 4.236, 95 % CI = − 6.432 to − 2.039, P < 0.001) and ferritin (β = − 9.994, 95 % CI = − 17.342 to − 2.647, P = 0.009), and higher UIBC (β = 5.431, 95 % CI = 1.061–9.800, P = 0.018) and transferrin receptor levels (β = 0.139, 95 % CI = 0.015–0.263, P = 0.029). Increasing glyphosate exposure was associated with significant decreases in serum iron and ferritin across exposure quintiles (trend P-values = 0.003 and 0.018, respectively). ConclusionsHigher glyphosate exposure is associated with reduced iron availability, suggesting potential disruptions in iron absorption. These findings underscore the need for further research into the health implications of glyphosate exposure on iron homeostasis.

Determinants Influencing Beef Cattle Development Prospects in Kolaka Regency, Southeast Sulawesi, Indonesia

The beef cattle farming business in Kolaka Regency still has bright prospects for its development. The purpose of this study was to analyze the prospects and determine the development of beef cattle in Kolaka Regency. This study was centered in Watubangga District because it is the base area for beef cattle development. The research variables include the social characteristics of farmers and production costs, involving 45 farmers as respondents. The data analysis method used in this research is the Revenue-Cost approach and the Cobb-Douglas production function using the natural logarithm model. The research results show that the beef cattle business in Kolaka Regency has prospects or is profitable for development with an R/C ratio of 3,12. Meanwhile, the variables of total production and investment costs determine the prospects for developing beef cattle farming in Kolaka Regency. Therefore, support from across sectors is needed to improve the beef cattle business in the future, especially in terms of accessibility of business funding sources.