Cadmium is a toxic heavy metal. The present of cadmium caused inflammation in liver. This study aims to know the anti inflammatory of Centella asiatica extract on rat induced by cadmium. This research was an experimental study using post test only control group design. Twenty four rats divided into six groups with four replications, i.e group of healthy control (C1), negative control induced by CdSO4 with dosage 56 mg/kg for 14 days and treatment (C3-C6) with dosage of 100, 200 ,300 and 400 mg/kg of C. asiatica. The blood Cd, GST, GSH, TNF- α and COx2 were measured after a 21 days administration of C. asiatica. The data were analyzed by ANOVA test followed by Duncan test with a significance level of 5%. The result showed that administrating C.asiatica can neutralized cadmium, improve inflammation in liver.The conclusion of our research that C.asiatica extract can decrease Cd level, TNF-α and COx2 levels and increase GST and GSH level in rat induced by cadmium. A 200 mg/kg was the effective dosage to reduce Cd, TNF-α and COx2 levels and increase GST and GSH levels. Key words : anti inflammatory, Cd, Centella asiatica, GST, COX2
Purpose - Earnings management is one of the agency problems in a company. Furthermore, it illustrates the opportunistic behavior of company managers and can be a bad signal for company stakeholders. This research was conducted with the aim of testing the auditor industry specialization as a moderator in the effect of financial distress, tax planning, ownership structure, and audit quality on earnings management. Research Method - This research uses 288 data from 36 manufacturing companies listed on the Indonesia Stock Exchange from 2012 to 2019, using a purposive sampling method. The model used in this research was analyzed using multiple linear regression and moderation test (sub-group analysis and ANOVA test). Findings - According to the findings, managerial ownership and audit quality have a negative effect on earnings management. On the other hand, financial distress, tax planning, and institutional ownership are not significant to earnings management. Meanwhile, by taking into account firm size, profitability, and leverage, auditor industry specialization can be found to moderate the relationship between financial distress, tax planning, managerial ownership, and institutional ownership with earnings management. However, specialization in the audit industry has no effect on the on the effect of audit quality on earnings management. Implication - The presence of managerial ownership and external auditors can serve as a de-confliction mechanism. Companies can consider giving managers the opportunity to own company shares and use the Big Four KAP auditors in order to create better oversight. In addition, companies can consider using auditors from KAPs who have a lot of experience in certain industries.
<p>The rate of death and illnesses on premature babies is mostly respiratory distress syndrome (RDS). Desaturated-period frequently occurs on premature babies with RDS. One intervention to prevent it is a quarter turn from prone position. The research design was pre-experimental study with one group pre- and post-test design. This study involved 20 respondents that were selected with consecutive sampling technique. The setting of the research was in Perinatology ward at Prof. Dr. Margono Soekarjo. The oxygen saturation was examined before and after 2 hours of intervention. Data was then analyzed with Wilcoxon test. The results showed that median value of SpO2 before quarter turn from prone position was 94%, and its value after two hours of intervention was 96.5%. It was found that there was a significant effect in giving quarter turn from prone position to oxygen saturation on premature babies with RDS. Quarter turn from prone position was able to increase oxygen saturation on premature babies with RDS and is possible to be implemented in perinatology room.</p>
The objective of this quantitative study is to examine the factors that influence income smoothing practices in the Indonesian capital market, including share ownership by groups/institutions, family-owned firms, and industrial sectors, with firm size serving as a control variable. This study used a purposive sampling technique to acquire a sample of 112 businesses over the years 2017 to 2021, yielding 560 observations by using a panel data approach. The findings indicate that neither share ownership by a group/institution nor a family-owned firm has a substantial impact on income smoothing practice. Among industrial sectors, only the sector of consumer products significantly influences income smoothing. As a control variable, business size has a favorable influence on income smoothing. This paper provides empirical evidence on financial accounting research, namely on the subject of income smoothing and the quality of earnings reporting, despite a number of limitations, such as a relatively short observation period.
Protease is one of the widely used enzymes for the industry. The potential resource of microorganism that produced protease is milk cow waste. In this research, isolation and characterization has been done toward isolated protease from milk cow waste of the Exfarm's Animal Husbandry Faculty at University of Jenderal Soedirman, Purwokerto. The research used experiment method and the parameters observed were the genus of bacteria which produce protease and the activity of protease. The characterizations of protease were determination of optimum pH and temperature, the influence of metal ions, EDTA, surfactant, and commercial detergent toward enzyme activity, and also the study of enzyme stability. The results from the research showed that the isolated bacteria from the Exfarm's of Animal Husbandry Faculty of UNSOED, which produced protease was Salmonella sp. Characterization of isolated Salmonella sp. from 45% ammonium sulphate fraction indicated that the optimum temperature was 50 ºC, optimum pH was 8, the enzyme was activated by Ca 2+ dan Mg 2+ ion, whereas it was inhibited by Zn 2+ , Cu 2+ ions and EDTA. The addition of Tween-80 with the concentration of 0.2% and 0.4% increased protease activity, however the addition of Tween-80 with concentration higher than 0.6% decreased the protease activity. Enzyme protease from isolated Salmonella sp. was relatively stable with the addition of commercial detergent such as Attack, Surf, and Bukrim.
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