Opinion Statements Research Articles

Interpersonal meaning analysis of Donald Trump’s remarks on COVID-19 outbreak

This study is conducted to reveal the types of mood, speech function realizations, and the persuasion strategies applied to Donald Trump‟s clauses in his three remarks regarding the issue of COVID-19. Discourse analysis is applied to analyze the data. The applied mood types and speech function realizations are then correlated with Cialdini's principles of persuasion to see the persuasion principles applied in the three remarks. The results show that the President's three remarks are dominated by declarative mood with three most frequently used speech functions: statements of fact, statements of opinion, and statements of the assertion. In terms of Cialdini's persuasion principles, the speaker uses all of the six principles in his three remarks, except the principle of preference employed only in the third remark. The other five principles, namely authority, consistency, social-evidence, reciprocity, and rareness/scarcity, are contained in the three remarks with their persuasive purposes. In Cialdini's persuasion principles, the clauses used by President Trump reveal the strategies of taking advantage of his powerful authority in his remarks, showing his consistency while delivering the remarks, expressing his best efforts for his inhabitants, and showing successful evidence in overcoming the pandemic compared with other countries‟ endeavors. © 2021, Tarbiat Modares University. All rights reserved.

The Locus Coeruleus Noradrenaline System in Delirium.

Delirium is a brain state involving severe brain dysfunction affecting cognitive and attentional capacities. Our opinion statement review aims to elucidate the relationship between abnormal arousal and locus coeruleus (LC) activity in cognitive dysfunction and inattention in delirium states. We propose (1) that enhanced noradrenaline release caused by altered arousal in hyperactive delirium states leads to increased noradrenergic transmission within the LC and subcortical and cortical brain regions including the prefrontal cortex and hippocampus, thus affecting how attention and cognition function. In hypoactive delirium states, however, we are presuming (2) that less arousal will cause the release of noradrenaline to diminish in the LC, followed by reduced noradrenergic transmission in cortical and subcortical brain areas concentrated within the prefrontal cortex and hippocampus, leading to deficient attention and cognitive processing. Studies addressing the measurement of noradrenaline and its derivatives in biomaterial probes regarding delirium are also covered in this article. In conclusion, the LC-NA system plays a crucial role in generating delirium. Yet there have been no large-scale studies investigating biomarkers of noradrenaline to help us draw conclusions for improving delirium’s diagnosis, treatment, and prognosis, and to better understand its pathogenesis.

ANALISIS PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, LIKUIDITAS DAN OPINI AUDIT TERHADAP JANGKA WAKTU PENYELESAIAN AUDIT (AUDIT DELAY) (Studi Empiris pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019)

Penelitian ini dilakukan pada perusahaan jasa yang terdaftar di Bursa Efek Indonesia dari Tahun 2015-2019. Tujuan penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, solvabilitas, likuiditas dan opini audit terhadap audit delay secara parsial dan simultan pada perusahaan jasa yang terdaftar di Bursa Efek Indonesia Tahun 2015-2019. Penelitian ini menggunakan metode kuantitatif, yaitu data diperoleh dari data sekunder berupa annual report yang berisikan laporan neraca, laporan laba rugi dan pernyataan pendapat auditor. Sampel pada penelitian ini adalah laporan tahunan sepuluh perusahaan jasa yang terdaftar di Bursa Efek Indonesia yang secara konsisten menyajikan laporan tahunannya selama lima tahun berturut-turut yaitu tahun 2015-2019. Proses penentuan sampel penelitian ini menggunakan metode random sampling dan purposive sampling. Hasil penelitian secara parsial menunjukkan bahwa ukuran perusahaan, profitabilitas, solvabilitas dan opini audit tidak berpengaruh terhadap audit delay, sedangkan likuiditas berpengaruh terhadap audit delay. Secara simultan, ukuran perusahaan, profitabilitas, solvabilitas, likuiditas dan opini audit berpengaruh terhadap audit delay.

MOOD OF PERSUASION IN THE ARTICLES JUST TERROR TACTICS ISSUED IN THE RUMIYAH MAGAZINE

This research was to reveal the mood types of the clauses and the persuasion strategies applied in two texts in Rumiyah magazine. A discourse analysis was applied with the Hallidayan Systemic Functional Linguistics theory as the basis of analysis. The results showed that the texts are dominated by the declarative mood that functions as indirect directives and statements of opinion. The applied types of mood indicate that the author takes a position as the bearer of information. In the analytical part of the texts, the disclaimer technique is used to assure the readers that committing a terror is easy. In the hortatory part of the texts, the technique of suggestion is used by providing recommendations to the readers of how to do a terror operation. However, some clauses containing augmentation reflect the expertise technique of persuasion.

The Use of Intraoperative Transit Time Flow Measurement for Coronary Artery Bypass Surgery: Systematic Review of the Evidence and Expert Opinion Statements.

Transit time flow measurement (TTFM) allows quality control in coronary artery bypass grafting but remains largely underused, probably because of limited information and the lack of standardization. We performed a systematic review of the evidence on TTFM and other methods for quality control in coronary artery bypass grafting following PRISMA standards and elaborated expert recommendations by using a structured process. A panel of 19 experts took part in the consensus process using a 3-step modified Delphi method that consisted of 2 rounds of electronic voting and a final face-to-face virtual meeting. Eighty percent agreement was required for acceptance of the statements. A 2-level scale (strong, moderate) was used to grade the statements based on the perceived likelihood of a clinical benefit. The existing evidence supports an association between TTFM readings and graft patency and postoperative clinical outcomes, although there is high methodological heterogeneity among the published series. The evidence is more robust for arterial, rather than venous, grafts and for grafts to the left anterior descending artery. Although TTFM use increases the duration and the cost of surgery, there are no data to quantify this effect. Based on the systematic review, 10 expert statements for TTFM use in clinical practice were formulated. Six were approved at the first round of voting, 3 at the second round, and 1 at the virtual meeting. In conclusion, although TTFM use may increase the costs and duration of the procedure and requires a learning curve, its cost/benefit ratio seems largely favorable, in view of the potential clinical consequences of graft dysfunction. These consensus statements will help to standardize the use of TTFM in clinical practice and provide guidance in clinical decision-making.

End of life care preference among hemodialysis population: Revisit Q methodology

ObjectiveEnd-of-life care is often overlooked in the dialysis unit despite high mortality rates. This study aimed to understand the diverse subjectivity of opinions on end-of-life care preferences, feelings, needs, value and goals in life among a haemodialysis population. MethodsThe Q methodology was used where 37 opinion statements were ranked in order of importance in a unimodal shaped grid. Results were explored using the Centroids factor extraction and Varimax rotation. ResultsFour-three persons living with haemodialysis, mean age± SD= 56.58 ± 10.22 years, participated in the study. Five-factors were identified: living in the present, family preference, self preservation, power vs. control and autonomy in decision making, loaded by eleven, four, four, three and three participants with 16 individuals not loading significantly and two were confounded. Preferences for remaining positive in the face of illness through a healthy lifestyle and preserving relationships and autonomy were demonstrated. ConclusionsEnd-of-life discussions are potentially inhibited by preferences to live for the present which should be explored in future studies. Practice implicationStatement sets may be used to help facilitate end-of-life discussions through identification of opinion groups. Establishing preferences may guide identification of those willing to initiate discussions.

It is not just about sex: viewpoints of men with inflammatory arthritis on the overall impact of the disease on their sexual health

ObjectivesSexual health is defined as a state of physical, emotional, mental and social well-being in relation to sexuality. The impact of inflammatory arthritis (IA) on male sexual health has been...

Opinion Statement CFE 2/2021 on the EU Digital Levy Consultation

This Opinion Statement, submitted to the EU Institutions on 12 April 2021, comments on the European Commission’s Digital Levy Roadmap and public consultation.

Front Matter

Statements of fact and opinion in the articles in the Journal of Applied Materials and Technology are those of the respective authors and contributors and not of Journal of Applied Materials and Technology or the institution of Applied Materials and Technology Society and Faculty of Engineering, Universitas Riau. Neither Applied Materials and Technology Society and Faculty of Engineering, Universitas Riau nor Journal of Applied Materials and Technology make any representation, express or implied, in respect of the accuracy of the material in this journal and cannot accept any legal responsibility or liability for any errors or omissions that may be made by the reader should make her or his own evaluation as to the appropriateness or otherwise of any experimental technique described.

Feature Article-Continuing Education Module-International Water-Birth Practices With Recommendations During a Global Pandemic.

The number of hospitals globally that offer water birth has increased exponentially during the past 10 years. This article examines some of the reasons for this increase as well as the objections to water birth by The American College of Obstetricians and Gynecologists, raised in their 2014 and 2016 opinion statements. The amount of research has also increased as more hospitals are keeping track of their data and publishing both prospective studies and retrospective analyses. The effects of water birth on the neonate are discussed through three meta-analyses from 2015, 2016, and 2018. The challenges and recommendations on continuing the use of water during labor and birth as a nonpharmacologic comfort measure even during a global pandemic are highlighted and supported by the best available evidence.

Opinion Statement ECJ-TF 1/2021 on the ECJ Decision of 20 January 2021 in Lexel AB (Case C-484/19) Concerning the Application of the Swedish Interest Deductibility Rules

This CFE Opinion Statement, submitted to the EU Institutions on 9 April 2021, addresses the decision of the Court of Justice of the European Union (First Chamber) (ECJ) of 20 January 2021 in Lexel AB (Case C-484/19). SE: ECJ, 20 Jan. 2021, Case C-484/19, Lexel AB v. Skatteverket, Case Law IBFD. The ECJ gave its decision without an Opinion of an Advocate General. The case concerned the application of the Swedish interest deductibility rules.

Avoiding 'selection'?-References to history in current German policy debates about non-invasive prenatal testing.

This article investigates the role of historical references and arguments in the current policy debate on non-invasive prenatal testing (NIPT) in Germany. It analyses major documents and opinion statements, including the recent parliamentary debate (2019). The implementation of NIPT is accompanied by concerns and strong criticism, particularly in Germany. Many perceive the new test to be a problematic step that facilitates selective practices and is reminiscent of eugenics. Analysis of the German policy discourse shows that 'eugenics', and even more strongly, 'selection', are pivotal terms for rejecting NIPT and its coverage by public health insurance. They touch on a historical dimension in public deliberation, namely the fundamental distancing from the inhuman practices of the National Socialist period and anything that resembles them. However, using these terms to criticize prenatal genetic testing is controversial, and recent discourse demonstrates their avoidance as well, with many supporters of a limited coverage by public health insurance contrasting their approach with more widespread screening. Here, 'screening' has a negative connotation, and functions to demarcate the debate in a way that may reflect distance from certain modes of historical reasoning, but still expresses a special need to reconcile prenatal testing with the principles of dignity, inclusion and diversity. This article aims to elucidate the concerns involved in the national debates on prenatal testing and to increase awareness of the historical dimensions of the language and reasoning with which such methods are negotiated today and in future.

CFE Input on Extending EU DAC to Cryptocurrencies and E-Money

This Opinion Statement, submitted to the EU Commission Platform for Tax Good Governance on 11 January 2021, provides the CFE’s input on the questions of the EU Platform for Good Governance on Extending the EU Mutual Assistance Directive (2011/16) (DAC) Council Directive 2011/16/EU of 15 February 2011 on Administrative Cooperation in the Field of Taxation and Repealing Directive 77/799/EEC, OJ L 64 (2011), Primary Sources IBFD. to include cryptoassets and e-money.

Vendor-provided clinical physics services are a disservice to patients and the medical physics profession.

Vendor‐provided commercialized equipment and software are well accepted in the medical physics profession, since they are designed to free up physicists’ time, improve workflow efficiency, and provide higher accuracy and precision. There have been clear lines dividing three parties, at least in the field of radiation oncology: patients, health care providers, and medical device suppliers. Medical physicists (and dosimetrists) are part of the health care providers group. One of their main duties, as defined by IAEA (International Atomic Energy Agency), is “mainly related to the safety and performance of related equipment and computer systems”. 1 Therefore, any financial relationship between medical physicists and medical device vendors should be clearly disclosed to avoid conflicts of interest (COI). However, in recent years, vendors of radiotherapy equipment and software are increasingly engaged in directly providing radiotherapy physics services to the clinic. This includes not only vendor‐sponsored equipment commissioning but also vendor‐employed dosimetrists conducting treatment planning (i.e., “software as a service” or “oncology as a service”) for radiation oncologists through its business subsidiaries. 2 The vertical integration of technical services, traditionally provided separately by vendors and clinical medical physicists or dosimetrists, may lead to unavoidable conflicts of interest and thus this parallel/opposed debate on the following opinion statement: Vendor‐provided clinical physics services are a disservice to patients and the medical physics profession. Parallel to this opinion is Dongxu Wang 1 . Dongxu Wang received his PhD in Medical Physics from University of Wisconsin‐Madison in 2011. After graduate school, he joined the University of Iowa Hospitals and Clinics as an Assistant Professor in Medical Physics. At the University of Iowa, he studied part‐time and received his Master’s degree in Business Administration (MBA) in 2019. He is now Associate Attending Physicist at Memorial Sloan Kettering Cancer Center. Dr. Wang’s earlier expertise and focus were in proton therapy and proton imaging. Recently he became an active member of the Medical Physics Leadership Academy (MPLA), with a particular interest in using the case study method to advance the leadership and professionalism education for medical physicists. Opposed to this opinion is Per Halvorsen. Mr. Halvorsen is the Chief Physicist for the Lahey division in Radiation Oncology at Beth Israel Lahey Health in suburban Boston. He received his MS degree in Radiological Medical Physics from the University of Kentucky in 1990 and was certified by the American Board of Radiology in 1995. He has been a member of the American Association of Physicists in Medicine (AAPM) for nearly 30 yr and has been an active volunteer in professional societies, chairing the AAPM Professional Council and serving on the Board of Directors. He has authored numerous peer‐reviewed manuscripts, recently as the chair of the Medical Physics Practice Guideline for Stereotactic Radiosurgery (SRS) and Stereotactic Body Radiotherapy (SBRT) and as a member of the ASTRO–ASCO–AUA Evidence‐Based Guideline for Hypo‐fractionated Prostate treatment. He is a volunteer surveyor for the American College of Radiology (ACR) and served many years on its accreditation program oversight committee. He is Deputy Editor‐in‐Chief of the JACMP, and a Fellow of the ACR and AAPM.

Closing the communication loop between gynecological surgeons, diagnostic imaging experts and pathologists in endometriosis: building bridges between specialties.

Closing the communication loop between gynecological surgeons, diagnostic imaging experts and pathologists in endometriosis: building bridges between specialties.

PENGARUH ROTASI KANTOR AKUNTAN PUBLIK (KAP), TENURE AUDIT DAN UKURAN KAP TERHADAP KUALITAS AUDIT

Accounting is a form of accountability and conveying financial information of a company or organization to parties concerned. However, the accounting report could potentially be affected by private interests, while the users of financial reports are very concerned to receive reliable financial reports. Therefore there is a need for an independent third party to mediate the two parties (agent and principal) with different interests. The independent party is an auditor who is responsible to provide assessment and opinion statement on the fairness of the financial report presented. DeAngelo (1981) defines audit quality as "the probability of an auditor is able to find and report irregularity in client's accounting system”.This study aimed to empirically examine the effect of rotation of the public accounting firms, audit tenure, and the size of the public accounting firms on audit quality. The population of the data is the entire manufacturing companies listed on the Indonesia Stock Exchange in the period 2011 to 2016.This study used purposive sampling method to select sample from the population. Based on this method, sample of 51 manufacturing firms were obtained from the period 2011-2016. The multiple linear regression was used to analysis data. Proxy measurements for audit quality is using discretionary accrual Kazsnik model (1999).The results of multiple regression analysis show that the size of public accounting firm positivly affecting on audit quality while the rotation of the public accounting firms and audit tenure has no effect on audit quality.

Clinical applications of pelvic floor imaging: opinion statement endorsed by the society of abdominal radiology (SAR), American Urological Association (AUA), and American Urogynecologic Society (AUGS).

Pelvic floor dysfunction is prevalent, with multifactorial causes and variable clinical presentations. Accurate diagnosis and assessment of the involved structures commonly requires a multidisciplinary approach. Imaging is often complementary to clinical assessment, and the most commonly used modalities for pelvic floor imaging include fluoroscopic defecography, magnetic resonance defecography, and pelvic floor ultrasound. This collaboration opinion paper was developed by representatives from multiple specialties involved in care of patients with pelvic floor dysfunction (radiologists, urogynecologists, urologists, and colorectal surgeons). Here, we discuss the utility of imaging techniques in various clinical scenarios, highlighting the perspectives of referring physicians. The final draft was endorsed by the Society of Abdominal Radiology (SAR), American Urogynecologic Society (AUGS), and the American Urological Association (AUA).

THE IMPACT OF THE SUPREME COURT’S OMNICARE DECISION ON AUDITED FINANCIAL STATEMENT DISCLOSURE

Since the enactment of the Securities Act of 1933 and 1934, both the legal system and the accounting profession have struggled with the question, “to what extent accountants should rely on the statements of other accounting and non-accounting experts and when should they include parts of expert’s written statements in financial statement disclosures.” The Supreme Court considered this issue in Omnicare v. Laborers District Council Construction Industry Pension Fund (2015) (hereafter, Omnicare). The Omnicare decision refined the expectations of preparers and external auditors working on prospectuses for U.S. registrants. Omnicare considered disclosures in Omnicare’s registration statement regarding their opinions of their perceived compliance with federal regulations and laws. After Omnicare was charged with violations, the Court considered when opinions in registration statements could be treated as misstatements of material fact that could lead to accountant liability. The clarification to accounting disclosures is important for limiting liability for future registrants as well as for auditors who express an audit opinion on financial statements contained in registration statements. Omnicare created a new rational basis test which is precedential to future cases deciding whether an opinion statement included in a registration statement becomes a misstatement of fact or the lack of an opinion statement constitutes a material omission. Therefore, the rational basis test should be considered by accountants in preparing and auditing registration and post-registration statements, and this article contributes to the accounting and auditing literature by providing new suggested language for incorporation into SEC guidelines and/or PCAOB standards going forward.

Should the Sludge Hit the Farm? – How Chemo-Social Relations Affect Policy Efforts to Circulate Phosphorus in Sweden

This article discerns why the substantial political efforts to increase circulation of nutrients in sewage sludge, and phosphorus in particular, have shown such meager results over the last twenty years in Sweden. We have analyzed stakeholders’ statements of opinions to four government-initiated inquiries, to decipher the chemo-social relations between stakeholders and phosphorus, and how these relations have transformed over time and made a difference in the policy process. In our analysis, we found five different relations: 1) a metabolic, 2) a purity, 3) a nutritional, 4) a marketable, and 5) a geopolitical. These relations connect actors, phosphorus and politics in different ways, and obstruct policymaking by creating tensions between political objectives, values and stakeholder positions. We observe how the extraction of phosphorus as a singular, marketable element to be sold for profit reasons on a global market, is increasingly favored in comparison to local eco-cycling of nutrients between farmers and consumers. We see this as a consequence of that the circular economy as a concept has replaced eco-cycle efforts in the Swedish policy debate. We conclude that if circular economy-initiatives are to be successfully implemented, they need to be informed by the current configuration of material flows that they wish to transform as well as the political implications of their efforts. So far, this has not been the case regarding sewage sludge in Sweden.

COVID-19 and gynecological cancers: Asia and Oceania Federation of Obstetrics and Gynecology oncology committee opinion.

Since the outbreak of COVID‐19, there have already been over 26 million people being infected and it is expected that the pandemic will not end in near future. Not only the daily activities and lifestyles of individuals have been affected, the medical practice has also been modified to cope with this emergency catastrophe. In particular, the cancer services have faced an unprecedented challenge. While the services may have been cut by the national authorities or hospitals due to shortage of manpower and resources, the medical need of cancer patients has increased. Cancer patients who are receiving active treatment may develop various kinds of complications especially immunosuppression from chemotherapy, and they and their carers will need additional protection against COVID‐19. Besides, there is also evidence that cancer patients are more prone to deteriorate from COVID‐19 if they contract the viral infection. Therefore, it is crucial to establish guidelines so that healthcare providers can triage their resources to take care of the most needed patients, reduce less important hospitalization and visit, and to avoid potential complications from treatment. The Asia and Oceania Federation of Obstetrics and Gynecology (AOFOG) hereby issued this opinion statement on the management of gynecological cancer patients during the COVID‐19.