Outbreak Of COVID-19 Virus Research Articles

Sektor Pariwisata Indonesia di Tengah Pandemi Covid 19

In recent years, the contribution of the tourism sector has increased significantly, however at the beginning of 2020 the world was shaken by the presence of the Covid-19 virus outbreak. The President of Indonesia, Joko Widodo issued an instruction namely Large-Scale Social Restrictions (PSBB). Ban all countries or cities most affected by COVID-19 from entering their border areas. This research was conducted to see the condition of tourism in Indonesia in the midst of the Covid-19 pandemic and the steps taken by the government to restore the tourism sector using library research methods. The government through the Ministry of Tourism and Creative Economy (Kemenkarekraf) has taken several policy steps to improve the tourism sector and creative economy. The government is preparing another program, namely preparing a tourism grant fund program with a total budget of up to Rp. 3.3 trillion as the government's effort to maintain the economic sustainability of the tourism sector. Increasing exports and digitizing the marketing of creative economy products (Ekraf) are among the government's steps, so it is hoped that it can restore national tourism.

국제회계기준(IFRS) 도입에 따른 부동산 가격이 국가 재정건전성에 미치는 영향

Due to the COVID-19 virus outbreak, inevitable welfare spending has increased sharply, and as the national debt has increased sharply, international credit rating agencies have considered downgrading Korea's credit rating. However, the Korean government has provided support for supplementary budgets and welfare policies, and as a result, national debt is increasing and national Financial soundness is deteriorating. Accordingly, based on previous studies, this study aims to present real estate-related policy measures that can fundamentally improve the national fiscal soundness so that the national credit rating is not degraded by studying how asset revaluation gains and comprehensive real estate taxes caused by real estate price increases affect national fiscal soundness indicators based on International Accounting Standards (IFRS). As a result of the study's analysis, the introduction of international accounting standards resulted in conditional results that 'an increase in the declared value of real estate can be positive for the national fiscal soundness', and in this study, four policy improvement measures related to real estate were proposed. Through these policy implications and fiscal policies such as institutional improvement measures, the government is expected to improve the national fiscal soundness while maintaining the national credit rating.

Predictive factors for resilience quotient among village health volunteers in Northern Thailand post-COVID-19

Village Health Volunteers (VHVs) played an important role during the COVID-19 virus outbreak by coordinating with the public health team and closely engaging with community members. This study aimed to assess the resilience quotient levels of VHVs in Northern Thailand post-COVID-19. The research involved a random sample of 416 VHVs and utilized various tools such as questionnaires. Data analysis employed descriptive statistics and stepwise multiple regression. The study revealed that most of the sample group were women (81.3%), with an average age of 55.03 years (X̅ = 55.03, SD = 10.44). Most were in a relationship (79.3%), and 49.0% had completed primary education. Additionally, 47.8% were employed in agriculture, and 54.3% reported having sufficient income. A significant portion of them, 70.7%, had no history of chronic illnesses, whereas 53.1% had previously tested positive for COVID-19. The overall resilience quotient level of VHVs was high (X̅ = 61.88, SD = 9.14). The study identified the following four significant predictor variables: mental health, anxiety, depression, and mental health literacy, accounting for 40.30% of the variance. These findings were statistically significant at 0.05 (R = 0.639, Adjusted R2 = 0.403, F = 71.071, P-value < 0.001). In conclusion, this study provides valuable insights for developing targeted interventions and support systems to enhance the resilience quotient of VHVs, particularly in the post-COVID-19 landscape and similar situations.

Comparative analysis of financial performance in the tourism industry before and during the COVID-19 virus outbreak

Comparative analysis of financial performance in the tourism industry before and during the COVID-19 virus outbreak

Infection risk assessment due to contaminant leakage in biological laboratories in different scenarios - the case of COVID-19 virus

Biosafety laboratories are specialized in handling dangerous microorganisms, but there are cases where contaminants are leaked due to improper handling and other reasons. Therefore, an in-depth understanding of the pattern of infection after a laboratory spill can help laboratory personnel get out of danger as soon as possible and avoid the occurrence of infection events. In this paper, we take the COVID-19 virus outbreak in recent years as an example to explore the probability of infection of laboratory personnel under different circumstances. The study used computational fluid dynamics (CFD) to predict the change of contaminant concentration over time in a typical laboratory, and then analyzed the relationship between contaminant concentration and infection probability by using a metrological response model, and calculated the infection probability of indoor personnel over time in the presence or absence of obstacles in the laboratory and the different locations of contaminant leakage, respectively. The results showed that the probability of personnel infection remained basically stable after 8 min of contaminant leakage; at the same time, the probability of infection was higher when the contaminant source was located below the exhaust vent than in other locations; and the probability of illness was lower in laboratories with obstacles than in laboratories without obstacles under the same conditions. This finding is helpful for laboratory layout design.

Bibliometric Analysis of Hybrid Learning During Covid-19 in Physics Learning

This research aims to understand student perspectives and the most appropriate and effective learning approaches during the combined online and face-to-face learning period. The research method used is analyzing literature using bibliometric techniques which begins by defining the keyword 'Hybrid Learning' in the Publish or Perish application with Google Scholar as the data source. After reducing the scope of the search by focusing on specific aspects of 'hybrid learning', a total of 19 relevant articles were selected from a total of 50 articles found in the initial stage of the search. The collected data is managed using the Mendeley application, while the Vosviewer application is used to produce visualizations of related research. The research results show that physics learning became more effective when the Covid-19 virus outbreak broke out by implementing a hybrid approach, which helped improve students' technology skills. However, continued use of this approach in schools can have negative consequences for students. So, it can be concluded that hybrid learning is effective in physics learning when the Covid-19 virus is spreading. Because hybrid learning can improve students' abilities in using technology. However, it can also have a negative impact on students if it is applied continuously at school.

‘It is just a tweet … do not take it seriously!’ Humour posts on Twitter during coronavirus: The case of Kuwait

The uncertainty of the COVID-19 virus outbreak triggered chaos, panic and fear worldwide. During the outbreak, many humorous posts tweeted and retweeted addressed the virus with a laugh. Humour is a way to escape reality, but at the same time it may have negative outcomes. In Kuwait, many such posts spread on social media, especially Twitter. They reduced panic, educated the public or made people ignore the seriousness of the pandemic. This study investigates the negative implications of using humorous text, images and video messages on Twitter. A qualitative discourse analysis of 907 humorous texts, images and videos posted on Twitter during the crisis revealed that humorous posts may foster negative attitudes concerning sectarianism, tribalism, racism, sexism and hatred. Interestingly, humorous posts in less emotionally charged categories, such as sports, family and children, also include many negative connotations and denotations. This study is unique in addressing an understudied area; humour on social media in the Arab and Gulf region. Its findings show that humorous posts can produce negative outcomes and cause fear and hatred in society. There may be a need for self-censorship and moral behaviour to prevent social tension. The notion that jokes are only jokes and people should not be offended may have unforeseen negative repercussions.

UPAYA BIDAN DALAM MEMBERIKAN PELAYANAN ANTENATAL CARE YANG BERKUALITAS PADA MASA PANDEMI COVID-19 DI PMB BIDAN DELIMA WILAYAH BANJARMASIN TIMUR

Background: The emergence of the COVID-19 virus outbreak has had an extraordinary impact on the world of health. The COVID-19 pandemic has made pregnant women worry about coming to the hospital and health center for check-ups for fear of contracting COVID-19, which has resulted in pregnant women coming to PMB. The increase in the number of visits during the pandemic has caused midwives because of their increased workload, reduced staff numbers due to self-regression, they are quarantined, infected, or have to care for friends and family. The method in this study is a qualitative research with a generic qualitative research approach. Results: This study shows that there were several strategies used by midwives when providing services during the COVID-19 pandemic, namely in the form of providing facilities and online consultations; Some of the midwives' obstacles when providing services are expensive facilities and infrastructure, there are insufficient patients who are infected with COVID-19; While providing services, midwives receive emotional, informational, informative and instrumental support. For the physical and psychological needs of midwives when providing services, namely a healthy diet, adequate rest, reducing stress and regular exercise. Conclusion: The most dominant strategy for midwives in providing services is filling the infrastructure; The obstacles that are often experienced are expensive facilities and infrastructure; when providing services midwives need all types of support; physical and psychological needs, namely a healthy diet, adequate rest, reducing stress and an exercise routine.

THU653 Subacute Thyroiditis Following Covid19 Infection

Abstract Disclosure: E. Fanous: None. J.G. Karam: None. Background: Subacute thyroiditis is a self-limiting inflammatory condition of the thyroid gland which usually occurs as a post-viral reaction, leading to the destruction of thyroid follicular cells due to infiltration of lymphocytes. During the first outbreak of COVID-19 virus, subacute thyroiditis had been reported as a complication that may occur in patients without any previous thyroid disorder [1]. Clinical Case: A 62-year-old female patient presented with few weeks history of generalized weakness, fatigue, chills, malaise, low appetite, and unintentional weight loss of around 10lbs. She stated that she feels "internal tremors" and palpitations with heart rate increasing from baseline 60 bpm to 90bpm. She had one episode of near syncope at work prompting her presentation. She reports no change in bowel movements, no heat intolerance, no fever or night sweat, no shortness of breath, no visual changes or eyes problems. Five weeks prior to presentation, the patient was diagnosed with COVID-19 infection by PCR, with a mild disease pattern that consisted of upper respiratory symptoms lasting for few days, however she continued to feel fatigue and low appetite since then, attributing her symptoms to long-term sequelae of Coivd-19. Her past medical history is remarkable for obesity, hypercholesterolemia, and two prior Covid 19 infections: in 2020, treated with monoclonal antibodies, and early 2022. The physical exam was significant for slightly tender thyroid and heart rate of 94 bpm. Thyroid function tests were consistent with hyperthyroidism; TSH<0.01mIU/ml, FT4=2.55ng/dl (0.58-1.64), T4=19.6 mcg/dl (4.4-9.5), T3=1.45ng/ml (0.72-1.35), with negative TSI, TPO AB, and TG AB. ESR was 44mm/hr, RAI uptake and scan showed very low uptake which is indicative for subacute thyroiditis. The patient was given supportive therapy. She developed mild and transient hypothyroidism at 6 weeks follow-up with TSH of 8.59 IU/ml and FT4=0.62 ng/dl (0.89-1.76) before her thyroid tests return to normal at 9 weeks with complete resolution of her symptoms. Conclusion: Prolonged diverse symptoms following Covid19 infection are often attributed to long term Covid symptoms. Health Care providers should be aware of the possibility of subacute thyroiditis following Covid 19 infection and should obtain thyroid function tests in patients who present with malaise, decreased appetite, weight loss and palpitations in the weeks following Covid 19 infection. Reference:1. Mattar SAM, Koh SJQ, Rama Chandran S, Cherng BPZ. Subacute thyroiditis associated with COVID-19. BMJ Case Rep. doi: 10.1136/bcr-2020-237336 Presentation: Thursday, June 15, 2023

Metode Pembelajaran Melalui Pendekatan Bermain atau Bertanding dalam Upaya Meningkatkan Minat Pendidikan Jasmani Siswa – Siswi MTs Al-Amin Malang Pasca Covid-19

This research was created to explain changes in the education system caused by the Covid-19 virus outbreak which has resulted in a lack of motivation to learn and interest in studying physical education among female students, so that many still do not understand the purpose and importance of physical education, to achieve competency standards. difficult because physical education is education that uses physical activity to bring about comprehensive changes in the physical, mental and emotional qualities of individuals. So when learning is carried out online continuously it makes students feel bored and bored, making them take part in educational learning just to get grades and just as an educational formality.
 The research results show that making changes to the education system in physical education lessons by using learning and playing methods can make it easier for students to master the material presented so that learning can be carried out optimally.

Face-to-Face and Online Learning in Higher Education: Academic Achievements and Learners’ Experience in the Chinese SFL Context

As a result of the COVID-19 virus outbreak, there has been a dramatic change in the educational landscape, and traditional classroom instruction has shifted to the online environment. Previous research has yielded contradictory results regarding the effect of different instructional modalities on student achievement. This study aimed to examine the impact of teaching mode (online vs. face-to-face) on academic outcomes in the context of Spanish as a foreign language in China. A comparative analysis was conducted between two cohorts of students, one receiving online courses and the other undergoing in-person instruction, and their respective scores for Spanish tests are reported. Additionally, a questionnaire was administered to the online cohort to gain insight into their learning motivation. The results showed that students who received online instruction outperformed those who received face-to-face instruction. Regarding the potential factors underlying the superior academic outcomes of online learners, examination of questionnaire responses pertaining to their learning experience reveals that students’ motivation, learning strategies, self-regulation, and self-efficacy are crucial factors of successful learning results and may have positively contributed to such outcomes.

Peranan Camat dalam Pencegahan dan Pengendalian Corona Virus Disease (Covid-19) di Kecamatan Gido, Kabupaten Nias

Corona Virus Disease (Covid-19) is an epidemic that has an infectious nature. Covid - 19 first appeared in the city of Wuhan, Hubei Province, China and has spread to 190 countries in the world including Indonesia. Officially, WHO as the world health agency named this virus as Severe Acute Respiratory Syndrome-related Coronavirus-2 (SARS_CoV-2) or Corona Virus Disease 2019 (Covid-19). The Covid-19 virus outbreak is known to have clinical symptoms in human respiration, even to the point of severity causing death. On March 14, 2020 the Indonesian government declared the Covid-19 outbreak a national disaster. As a result of the Covid-19 outbreak, the Indonesian government took strategic steps to prevent wider cases by issuing PSBB and PPKM policies. This policy aims to break the transmission rate of Covid-19. As an issue and problem, Covid-19 has also not escaped the attention of the Gido District government, so this study aims to find out the role of the sub-district head in preventing and controlling Corona Virus Disease (Covid-19) in Gido District, Nias Regency and to find out the obstacles experienced by the Head of Gido subdistrict in the prevention and control of Corona Virus Disease (Covid-19) in Gido District, Nias Regency. This researcher uses a qualitative method that is descriptive in nature, namely to provide a clear picture of the problem under study. Data collection techniques used are observation, interviews and documentation. The results showed that the role of the sub-district head in prevention and control was effective. This is marked by the activeness of the camat in providing advice and outreach and collaborating between various parties such as the Koramil and puskesmas as well as village government officials to jointly prevent the transmission of Covid-19 and provide health facilities for the community such as masks and hand sanitizers. The sub-district head also took firm action against immigrants to self-isolate. The sub-district head also plays a role in monitoring the process of recusing village funds to be diverted to communities affected by Covid-19 so that people can receive social assistance evenly. The inhibiting factor experienced by the sub-district head is that there are still many people who do not understand the dangers of Covid - 19 and the solution for this is that the sub-district head cooperates with the puskesmas to participate in explaining about Covid-19 and how it is transmitted as well as ways to prevent and overcome it.

Implementasi Program Bantuan Sosial Tunai Dalam Upaya Mengatasi Masalah Ekonomi Akibat Pandemi Covid 19 Di Nagori Silou Huluan Kecamatan Raya Kabupaten Simalungun

During the COVID-19 pandemic that occurred in Indonesia, the economy declined so that new people who could not afford it emerged. This is without exception in Nagori Silou Huluan, where the people who work as farmers have decreased their income. Especially when the Covid-19 virus has just entered, the government has implemented a lockdown. As a result, the delivery of goods out of the region cannot. Poor/poor people are getting poorer. This study aims to find out how the implementation of the cash social assistance program for underprivileged communities affected by the Covid-19 virus outbreak in Nagori Silou Huluan and to find out what are the obstacles in implementing the BST program in Nagori/Silou Huluan Village. This study uses a qualitative research method with a descriptive type. This study uses the theory of Van Meter and Van Horn there are six indicators, namely the size and objectives of policies, resources, communication between organizations and strengthening activities, characteristics of implementing agents, attitudes of implementers and the economic, social and political environment. Data collection techniques were carried out by means of observation, interviews, and documentation. The results of the study indicate that the implementation of the cash social assistance program still cannot be said to be running effectively in the distribution of assistance to help the poor/poor. It can be seen from the data collection process that the village government was not carried out, as a result there were still poor/poor people who did not get BST. Also, there is no fixed schedule for disbursing cash social assistance funds, resulting in the disbursement process not running properly. Whereas cash social assistance is used for basic needs.

Analysis of Work Readiness Personality Attributes Students of Class XI SMK Negeri 8 Bandar Lampung School Year 2022/2023 After Covid-19 Pandemic

The role of guidance and counseling at school is one component of education aimed at helping facilitate learners (students) to achieve optimal self-development. Providing facilities for the development of students' abilities and self-establishment is one of the duties of Guidance and Counseling teachers at school. In a vocational high school that prepares students to become work-ready graduates, counseling teachers take part in shaping the work-ready character of these students, by providing guidance and counseling services to students according to their needs, but as we all know, new student learning takes place offline again after the last two years of running online due to the covid-19 virus outbreak which requires online learning from home making it less optimal to provide guidance and counseling services. The method used in this research is quantitative method. The population in this study amounted to 513 respondents with a sample of 128 respondents, this research was conducted at SMK 8 Bandar Lampung, data collection techniques using a work readiness questionnaire and analysis of work readiness personality attributes. There were 128 students in class XI of SMK Negeri 08 Bandar Lampung, 70 students (54.6%) had high work readiness, 56 students (43.7%) had moderate work readiness, and 2 students (1.5%) had low work readiness.... Students already have self-mastery of the attitudes and behaviors that a person must have to be declared ready to work. In this study, the form of work readiness is reviewed from personality attributes, namely work ethics, responsibility, enthusiasm for effort, time management, critical thinking skills, communication, and cooperation. Students who are in the high category can be declared to have been able to adjust to their work environment or to be ready to work.

IMPLEMENTATION OF ONLINE REGISTRATION E-COURT AT INDONESIA RELIGIOUS COURTS

The purpose of this study is to know the pattern of service at the Barru Religious Court Office during the Covid-19 pandemic and the implementation of online case registration E-Court of physical distancing at the Religious Court Office during the pandemic. This qualitative research include observation, interviews, documentation. Data analysis involve data reduction, data presentation, and conclusion drafting. The result shows the implementation used in the registration of the first case is online case registration, the second is to get a down-payment interpretation online, the third can make online payments, the fourth can conduct trials online (litigation), the fifth can view calls online, and the sixth can make decisions online. The case registration E-Court has been carried out following PERMA No.1 of 2019 about the electronic case of registration. In particular, at a time when Indonesians are growing more concerned about the Covid-19 virus outbreak, this PERMA is extremely appropriate to be carried out.

Bank Indonesia Syariah Certificate: Encouraging Economic Growth During The COVID-19 Pandemic

The Bank Indonesia Sharia Certificate (SBIS) is one of the sharia monetary instruments used by Bank Indonesia in formulating monetary policy. The development of SBIS is related to several factors: inflation growth, the economy, and the development of the gross domestic product. This study aims to determine how to implement the Bank Indonesia Sharia Certificate (SBIS) in encouraging monetary economic growth during the Covid-19 pandemic. The slowdown in economic growth and regional economic performance due to the impact of the Covid-19 virus outbreak that attacked the economy resulted in a decline in economic performance. The role of money market products (SBIS) can encourage economic growth and development through Islamic money market transactions. This research method uses descriptive qualitative research with a library research approach and interviews. In collecting interview data using the accidental sampling method conducted on Bank Indonesia staff directly at the research location and data on the growth, economy, and development of SBIS during the Covid-19 pandemic. Research results: The Bank Indonesia Sharia Certificate (SBIS) implementation has generally been carried out properly by Bank Indonesia. When Bank Indonesia issues SBIS and sells it to the public, this will cause the money supply in the community to decrease. When the money supply in society decreases, then inflation can be suppressed. When inflation can be suppressed, this will indirectly affect the increase in financing disbursements in Islamic banks. So, it can be concluded that SBIS significantly affects financing distribution in Islamic banking. When financing distribution increases, this will help MSME players affected by Covid-19 in terms of capital. The role of SBIS during the Covid-19 pandemic can stimulate and encourage economic growth performance.

Strategy Analysis of Eclipse Hotel Yogyakarta During the Covid-19 Pandemic on Market Segmentation Changes

The tourism sector is a sector that can increase regional income. Tourism opens up business opportunities and employment opportunities for people in the area. However, in early 2020, the world was shocked by the covid-19 virus outbreak, which hit the world of the tourism industry and the creative economy in Indonesia. Eclipse Hotel Yogyakarta is one of the star hotels in the Prawirotaman Street area of Yogyakarta that was affected. This research aims to find out how Eclipse Hotel Yogyakarta’s strategy adapts to changes in the customer market during the covid-19 pandemic. The research method used is qualitative. This approach involves the use of data collection techniques based on interviews with Eclipse Hotel Yogyakarta employees and observations made during internships at the hotel. The data collected from the interviews will be analyzed using the content analysis method. The results obtained in this study are the COVID-19 pandemic has an influence on changes in market segmentation and has an impact on marketing strategies and service adjustments at Eclipse Hotel Yogyakarta made to meet the needs of market segments before the pandemic. The marketing strategy carried out by Eclipse Hotel Yogyakarta is to use social media increase customers.

Assessment of the COVID-19 virus outbreak on dietary patterns, physical activity, and lifestyle behaviours: a survey among adult European citizens

PurposeThis study examined the relationship between adult respondents' COVID-19 risk perception and its impact on changes in eating habits, physical activity, alcohol consumption, and smoking.Design/methodology/approachA cross-sectional online questionnaire was used to collect data during the first wave of the pandemic, in the European spring and summer of 2020. Kruskal–Wallis and Pearson chi-squared tests were used to determine the associations between the consumers' COVID-19 risk perception and the respondents' country of origin. The respondents were primarily university employees and students from four European countries (the Czech Republic, France, the United Kingdom, and Italy).FindingsThe study showed significant changes in lifestyle behaviours of the respondents during the COVID-19 pandemic compared with the pre-outbreak period. Approximately half of all respondents reported a decrease in alcohol consumption, smoking, and physical activity, while eating habits among European consumers showed trends towards both healthier and less healthy dietary patterns. The most significant changes were recorded in reducing alcohol consumption, smoking, and physical activity among almost half of the respondents. Positive COVID-19 test experience, age, and country of the respondents had a negative influence, whereas healthy food consumption and alcohol consumption had a positive influence on the COVID-19 related risk perception.Originality/valueThe fear of the COVID-19 outbreak together with the restrictions imposed by national governments in response to the pandemic fundamentally affected the respondents' lifestyles. Understanding these changes can help establish interventions to alleviate the adoption of negative lifestyles and attitudes in subsequent waves of the COVID-19 pandemic or other similar situations.

Effect of Resilience on Burnout in Online Learning Environment

The COVID-19 virus outbreak has affected all aspects of human life. The challenges of education during the pandemic could have an impact on coping with stress. The aim of the current study was to explore the effects of people’s resilience to stress on burnout symptoms. We used The Maslach Burnout Inventory (Maslach, 1982), while the capacity to cope with stress and recover was measured with the Connor-Davidson Resilience Scale (2003). There were 375 participants, 235 women and 140 men, between the ages of 18 and 48 years old (M = 21.43; SD = 3.93), learning in higher education institutions. We performed several regression analyses using a stepwise method. Adaptability (β = -.38, p < .01), external control (β = .23, p < .01), seeking social support (β = -.26, p < .01), and decisiveness (β = .17, p < .01) were found to be significant predictors of emotional exhaustion (R2 adj = .175). When it comes to personal accomplishments significant predictors were purposefulness (β = .29, p < .01), decisiveness (β = .19, p < .01), and adaptability (β = .13, p < .01) (R2adj = .304). Social support (β = -.36, p = .00), external control (β = .24, p < .01) and purposefulness (β = -.18, p < .01) were significant predictors of depersonalization (R2adj = .186). The findings from the present study show that high levels of resilience to stress have a protective effect on the manifestations of burnout symptoms. These results have implications for proposing theoretical foundations for burnout prevention strategies in an online learning context. Also, enrich intervention techniques connected with achieving higher adaptability.

Pengaruh Arus Kas Operasi, Total Asset Turnover Dan Long Term Debt To Equity Ratio Terhadap Financial Distress Pada Perusahaan Subsektor Tekstil Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2018-2020

The Covid-19 virus outbreak has spread to almost all countries and started to enter Indonesia in 2020, having a negative impact on the country's economic situation. This situation has a broad impact on the process of production, distribution and other business activities, which can disrupt the country's economic performance. This study aims to examine the effect of operating cash flow, total asset turnover and long term debt to equity ratio on financial distress in textile sub-sector companies for the 2018-2020 period. The research method used is descriptive analysis. With the results of the research partially Operating Cash Flow does not significantly affect Financial Distress, Total Asset Turnover significantly affects Financial Distress, Long Term Debt to Equity significantly affects Financial Distress. Simultaneously the variables Operating Cash Flow, Total Asset Turnover, and Long Term Debt to Equity together have an effect on Financial Distress.