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Working paper
Informal Institutions and Managers' Earnings Management Choices: Evidence from IFRS-Adopting Countries
In: Halabi, H., A. Alshehabi and I. Zakaria (2019), "The Impact of Informal Institutions on Managers' Earnings Management Choices: Evidence from IFRS-Adopting Countries." Journal of Contemporary Accounting & Economics 15 (3), 100162.
SSRN
Manfaat Penerapan Standar pada Perusahaan Tuna di DKI Jakarta
Tuna is one of the most valuable fishery commodities produced in Indonesia. In a great measure of tuna production in Indonesia is exported to several destination countries such as Japan, the European Union and America. The demand for tuna in Japan and the United States from year to year has never decreased. Furthermore, the role of tuna industry from time to time is increasingly important and strategic, especially in sustaining the nation's economy as tuna plays an important role in many people's health in which Tuna provides high quality protein. In terms of sustainable tuna consumption, valuable creative activities (VCA) is required to be formulated, so all resources (tangible, intangible, human resources) are able to produce prime fishery products that have high quality standard and high value content, competent, safe, traceable, both nationally and internationally. The Prime fishery products are able to be produced if the fishery industry successfully applies several standards both national and international such as ISO, SNI, CODEX, and standards from importers. In terms of applying those standards, it is worth reviewing few of benefits of standard implementation. Associated with the standards applied by the company, there are studies of the benefits of standard implementation in tuna industry in Muara Baru, DKI Jakarta. The purpose of this study was to assess the benefits of standard implementation in tuna companies. The method used was descriptive and it uses several tests including profitability ratio analysis (net profit margin, return on asset, return on equity, profit margin). The results of this study are that both companies had implemented the standard well, standard understanding by both companies still exist different, while from the financial sector the company was able to increase profits
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Mathematical modelling of MSW incineration on a travelling bed
In: Waste management: international journal of integrated waste management, science and technology, Band 22, Heft 4, S. 369-380
ISSN: 1879-2456
Evaluation Study of Medical Solid Waste Management in Syekh Yusuf Gowa Hospital
Syekh Yusuf Gowa Hospital is one of the hospitals which implemented medical waste management. This hospital is a public hospital and included in class B category according to PERMEN 340/MenKes/PER/III/2010. This category is based on quality, human resources, equipment, facilities and infrastructure, administration and management, and service capability of this hospital. Moreover, this hospital is adjacent with residential and office complex in Sungguminasa City. Therefore, the medical waste management in this hospital should be monitored and evaluated comparing with the government rules (Permenkes). The objectives of this research are to find out the quantity of medical solid waste generation and its characteristics, to ascertain the system of medical waste management, and to evaluate the system of medical solid waste management in Syekh Yusuf Gowa Hospital in accordance with the Indonesian Ministry of Health Regulation. The results of this research are: (1) The generation of medical solid waste in this hospital is 1,228 kg/month or 40.93 kg/day. There are five categories of medical solid waste generated in this hospital: infectious, sharp, anatomical, chemical, and pharmaceutical waste. The most waste generated in this hospital is the infectious waste that is equal to 70%. While the least amount of waste generated is pharmaceutical waste that is equal to 2%; (2) Medical solid waste management system is conducted by sorting the waste which generated in each room/unit. Furthermore, these wastes are transported to the temporary dumpsite in hospital area. Then, these wastes are packaged and transported to the third party and/or processed in incinerator. The residual ash from incinerator was brought to temporary dumpsite of toxic and hazardous waste and third party; (3) The results of the evaluation of medical solid waste management system in Syekh Yusuf Gowa Hospital has been done well, in accordance with the Ministry of Health Regulation.
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Phylogenetic classification of the world's tropical forests
This article contains supporting information online at www.pnas.org/lookup/suppl/doi:10.1073/pnas.1714977115/-/DCSupplemental. ; Knowledge about the biogeographic affinities of the world's tropical forests helps to better understand regional differences in forest structure, diversity, composition, and dynamics. Such understanding will enable anticipation of region-specific responses to global environmental change. Modern phylogenies, in combination with broad coverage of species inventory data, now allow for global biogeographic analyses that take species evolutionary distance into account. Here we present a classification of the world's tropical forests based on their phylogenetic similarity. We identify five principal floristic regions and their floristic relationships: (i) Indo-Pacific, (ii) Subtropical, (iii) African, (iv) American, and (v) Dry forests. Our results do not support the traditional neo- versus paleotropical forest division but instead separate the combined American and African forests from their Indo-Pacific counterparts. We also find indications for the existence of a global dry forest region, with representatives in America, Africa, Madagascar, and India. Additionally, a northern-hemisphere Subtropical forest region was identified with representatives in Asia and America, providing support for a link between Asian and American northern-hemisphere forests. ; European Union's Horizon 2020 Research and Innovation Programme under Marie Skłodowska-Curie Grant Agreement 660020, Instituto Bem Ambiental (IBAM), Myr Projetos Sustentáveis, IEF, and CNPq, CAPES FAPEMIG, German Research Foundation (DFG; Grants CRC 552, CU127/3-1, HO 3296/2-2, HO3296/4-1, and RU 816), UNAM-PAPIIT IN218416 and Semarnat-CONACYT 128136, Conselho Nacional de Desenvolvimento Científico e Tecnoloógico (CNPq, Brazil), Fundação Grupo Boticário de Proteção à Natureza/Brazil, PAPIIT-DGAPA-UNAM (Project IN-204215), National Geographic Society, National Foundation for Scientific and Technology Development Vietnam (Grant 106.11-2010.68), Operation Wallacea, and core funding for Crown Research Institutes from the New Zealand Ministry of Business, Innovation and Employment's Science and Innovation Group. ; Peer-reviewed ; Publisher Version
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Effect of COVID-19 pandemic lockdowns on planned cancer surgery for 15 tumour types in 61 countries: an international, prospective, cohort study
Background: Surgery is the main modality of cure for solid cancers and was prioritised to continue during COVID-19 outbreaks. This study aimed to identify immediate areas for system strengthening by comparing the delivery of elective cancer surgery during the COVID-19 pandemic in periods of lockdown versus light restriction. Methods: This international, prospective, cohort study enrolled 20 006 adult (≥18 years) patients from 466 hospitals in 61 countries with 15 cancer types, who had a decision for curative surgery during the COVID-19 pandemic and were followed up until the point of surgery or cessation of follow-up (Aug 31, 2020). Average national Oxford COVID-19 Stringency Index scores were calculated to define the government response to COVID-19 for each patient for the period they awaited surgery, and classified into light restrictions (index 60). The primary outcome was the non-operation rate (defined as the proportion of patients who did not undergo planned surgery). Cox proportional-hazards regression models were used to explore the associations between lockdowns and non-operation. Intervals from diagnosis to surgery were compared across COVID-19 government response index groups. This study was registered at ClinicalTrials.gov, NCT04384926. Findings: Of eligible patients awaiting surgery, 2003 (10·0%) of 20 006 did not receive surgery after a median follow-up of 23 weeks (IQR 16-30), all of whom had a COVID-19-related reason given for non-operation. Light restrictions were associated with a 0·6% non-operation rate (26 of 4521), moderate lockdowns with a 5·5% rate (201 of 3646; adjusted hazard ratio [HR] 0·81, 95% CI 0·77-0·84; p<0·0001), and full lockdowns with a 15·0% rate (1775 of 11 827; HR 0·51, 0·50-0·53; p<0·0001). In sensitivity analyses, including adjustment for SARS-CoV-2 case notification rates, moderate lockdowns (HR 0·84, 95% CI 0·80-0·88; p<0·001), and full lockdowns (0·57, 0·54-0·60; p<0·001), remained independently associated with non-operation. Surgery beyond 12 weeks from diagnosis in patients without neoadjuvant therapy increased during lockdowns (374 [9·1%] of 4521 in light restrictions, 317 [10·4%] of 3646 in moderate lockdowns, 2001 [23·8%] of 11 827 in full lockdowns), although there were no differences in resectability rates observed with longer delays. Interpretation: Cancer surgery systems worldwide were fragile to lockdowns, with one in seven patients who were in regions with full lockdowns not undergoing planned surgery and experiencing longer preoperative delays. Although short-term oncological outcomes were not compromised in those selected for surgery, delays and non-operations might lead to long-term reductions in survival. During current and future periods of societal restriction, the resilience of elective surgery systems requires strengthening, which might include protected elective surgical pathways and long-term investment in surge capacity for acute care during public health emergencies to protect elective staff and services.
BASE
Effect of COVID-19 pandemic lockdowns on planned cancer surgery for 15 tumour types in 61 countries: an international, prospective, cohort study
Background Surgery is the main modality of cure for solid cancers and was prioritised to continue during COVID-19 outbreaks. This study aimed to identify immediate areas for system strengthening by comparing the delivery of elective cancer surgery during the COVID-19 pandemic in periods of lockdown versus light restriction. Methods This international, prospective, cohort study enrolled 20 006 adult (≥18 years) patients from 466 hospitals in 61 countries with 15 cancer types, who had a decision for curative surgery during the COVID-19 pandemic and were followed up until the point of surgery or cessation of follow-up (Aug 31, 2020). Average national Oxford COVID-19 Stringency Index scores were calculated to define the government response to COVID-19 for each patient for the period they awaited surgery, and classified into light restrictions (index 60). The primary outcome was the non-operation rate (defined as the proportion of patients who did not undergo planned surgery). Cox proportional-hazards regression models were used to explore the associations between lockdowns and non-operation. Intervals from diagnosis to surgery were compared across COVID-19 government response index groups. This study was registered at ClinicalTrials.gov, NCT04384926. Findings Of eligible patients awaiting surgery, 2003 (10·0%) of 20 006 did not receive surgery after a median follow-up of 23 weeks (IQR 16–30), all of whom had a COVID-19-related reason given for non-operation. Light restrictions were associated with a 0·6% non-operation rate (26 of 4521), moderate lockdowns with a 5·5% rate (201 of 3646; adjusted hazard ratio [HR] 0·81, 95% CI 0·77–0·84; p<0·0001), and full lockdowns with a 15·0% rate (1775 of 11 827; HR 0·51, 0·50–0·53; p<0·0001). In sensitivity analyses, including adjustment for SARS-CoV-2 case notification rates, moderate lockdowns (HR 0·84, 95% CI 0·80–0·88; p<0·001), and full lockdowns (0·57, 0·54–0·60; p<0·001), remained independently associated with non-operation. Surgery beyond 12 weeks from diagnosis in patients without neoadjuvant therapy increased during lockdowns (374 [9·1%] of 4521 in light restrictions, 317 [10·4%] of 3646 in moderate lockdowns, 2001 [23·8%] of 11 827 in full lockdowns), although there were no differences in resectability rates observed with longer delays. Interpretation Cancer surgery systems worldwide were fragile to lockdowns, with one in seven patients who were in regions with full lockdowns not undergoing planned surgery and experiencing longer preoperative delays. Although short-term oncological outcomes were not compromised in those selected for surgery, delays and non-operations might lead to long-term reductions in survival. During current and future periods of societal restriction, the resilience of elective surgery systems requires strengthening, which might include protected elective surgical pathways and long-term investment in surge capacity for acute care during public health emergencies to protect elective staff and services. Funding National Institute for Health Research Global Health Research Unit, Association of Coloproctology of Great Britain and Ireland, Bowel and Cancer Research, Bowel Disease Research Foundation, Association of Upper Gastrointestinal Surgeons, British Association of Surgical Oncology, British Gynaecological Cancer Society, European Society of Coloproctology, Medtronic, Sarcoma UK, The Urology Foundation, Vascular Society for Great Britain and Ireland, and Yorkshire Cancer Research.
BASE
Effect of COVID-19 pandemic lockdowns on planned cancer surgery for 15 tumour types in 61 countries: an international, prospective, cohort study
Background Surgery is the main modality of cure for solid cancers and was prioritised to continue during COVID-19 outbreaks. This study aimed to identify immediate areas for system strengthening by comparing the delivery of elective cancer surgery during the COVID-19 pandemic in periods of lockdown versus light restriction. Methods This international, prospective, cohort study enrolled 20 006 adult (≥18 years) patients from 466 hospitals in 61 countries with 15 cancer types, who had a decision for curative surgery during the COVID-19 pandemic and were followed up until the point of surgery or cessation of follow-up (Aug 31, 2020). Average national Oxford COVID-19 Stringency Index scores were calculated to define the government response to COVID-19 for each patient for the period they awaited surgery, and classified into light restrictions (index 60). The primary outcome was the non-operation rate (defined as the proportion of patients who did not undergo planned surgery). Cox proportional-hazards regression models were used to explore the associations between lockdowns and non-operation. Intervals from diagnosis to surgery were compared across COVID-19 government response index groups. This study was registered at ClinicalTrials.gov, NCT04384926. Findings Of eligible patients awaiting surgery, 2003 (10·0%) of 20 006 did not receive surgery after a median follow-up of 23 weeks (IQR 16–30), all of whom had a COVID-19-related reason given for non-operation. Light restrictions were associated with a 0·6% non-operation rate (26 of 4521), moderate lockdowns with a 5·5% rate (201 of 3646; adjusted hazard ratio [HR] 0·81, 95% CI 0·77–0·84; p<0·0001), and full lockdowns with a 15·0% rate (1775 of 11 827; HR 0·51, 0·50–0·53; p<0·0001). In sensitivity analyses, including adjustment for SARS-CoV-2 case notification rates, moderate lockdowns (HR 0·84, 95% CI 0·80–0·88; p<0·001), and full lockdowns (0·57, 0·54–0·60; p<0·001), remained independently associated with non-operation. Surgery beyond 12 weeks from diagnosis in patients without neoadjuvant therapy increased during lockdowns (374 [9·1%] of 4521 in light restrictions, 317 [10·4%] of 3646 in moderate lockdowns, 2001 [23·8%] of 11827 in full lockdowns), although there were no differences in resectability rates observed with longer delays. Interpretation Cancer surgery systems worldwide were fragile to lockdowns, with one in seven patients who were in regions with full lockdowns not undergoing planned surgery and experiencing longer preoperative delays. Although short-term oncological outcomes were not compromised in those selected for surgery, delays and non-operations might lead to long-term reductions in survival. During current and future periods of societal restriction, the resilience of elective surgery systems requires strengthening, which might include protected elective surgical pathways and long- term investment in surge capacity for acute care during public health emergencies to protect elective staff and services. Funding National Institute for Health Research Global Health Research Unit, Association of Coloproctology of Great Britain and Ireland, Bowel and Cancer Research, Bowel Disease Research Foundation, Association of Upper Gastrointestinal Surgeons, British Association of Surgical Oncology, British Gynaecological Cancer Society, European Society of Coloproctology, Medtronic, Sarcoma UK, The Urology Foundation, Vascular Society for Great Britain and Ireland, and Yorkshire Cancer Research.
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