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Individual Morality, Internal Control Of Fraud With Organization Ethical Culture As Moderation 个人道德、以组织道德文化为调节的欺诈内部控制
Pub Date : 2023-09-08 DOI: 10.21070/acopen.8.2023.7848
Fityan Izza Noor Abidin, Sri Enggar Puji Handayani, Sarwendah Biduri
This study explores the impact of individual morality and internal controls on fraud risk in the implementation of healthcare assurance by Indonesia's BPJS. It emphasizes the moderating role of organizational ethics. Using a quantitative approach and Partial Least Square (PLS) analysis, data was gathered via direct surveys from Rumah Sakit Umum Al-Islam H.M. Mawardi Krian employees. The results indicate that individual morality has a limited effect on fraud risk, with individual moral reasoning playing a key role in behavior. However, internal controls significantly mitigate fraud risk, aligning with the fraud triangle theory's principles. Surprisingly, organizational ethical culture weakens the link between individual morality and internal control in relation to fraud risk, as a strong ethical culture raises standards and influences employee conduct positively. In conclusion, the study highlights the importance of strengthening internal controls in healthcare institutions to enhance employee ethics and prevent fraud. Future research could extend this investigation to include manufacturing companies, broadening our understanding of factors mitigating fraud risk in BPJS healthcare assurance. Involving multiple healthcare institutions would enhance the generalizability of these findings. highlights :  Individual moral reasoning levels do not significantly impact fraud risk in healthcare assurance implementation, emphasizing the complexity of ethical decision-making. Effective internal controls are crucial in mitigating fraudulent activities, aligning with the principles of the fraud triangle theory. Organizational ethical culture can either strengthen or weaken the relationship between individual morality and internal control, highlighting the role of corporate ethics in shaping employee behavior and reducing fraud risk. Keywords : Individual Morality, Internal Control, Organizational Ethics, Fraud Risk, Healthcare Assurance
本研究探讨了印度尼西亚 BPJS 在实施医疗保障过程中,个人道德和内部控制对欺诈风险的影响。研究强调了组织道德的调节作用。研究采用定量方法和偏最小二乘法(PLS)分析,通过对 Rumah Sakit Umum Al-Islam H.M. Mawardi Krian 员工的直接调查收集数据。结果表明,个人道德对欺诈风险的影响有限,个人道德推理在行为中起着关键作用。然而,内部控制却大大降低了欺诈风险,符合欺诈三角理论的原则。令人惊讶的是,组织道德文化削弱了个人道德与内部控制在欺诈风险方面的联系,因为强大的道德文化会提高标准,对员工行为产生积极影响。总之,本研究强调了医疗机构加强内部控制以提高员工道德水平和预防欺诈的重要性。未来的研究可以将这项调查扩展到制造企业,从而拓宽我们对减轻 BPJS 医疗保证中欺诈风险因素的理解。让多家医疗机构参与进来将增强这些研究结果的普遍性。 亮点:个人道德推理水平对医疗保证实施过程中的欺诈风险没有显著影响,这强调了道德决策的复杂性。 有效的内部控制对于减少欺诈活动至关重要,这与欺诈三角理论的原则相一致。 组织道德文化既可以加强也可以削弱个人道德与内部控制之间的关系,突出了企业道德在塑造员工行为和降低欺诈风险方面的作用。 关键词:个人道德;内部控制;组织伦理;欺诈风险;医疗保障
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引用次数: 0
Incidence and Risk Factors of Gastrointestinal Bleeding in ICU Patients: A Four-Year Cohort Study ICU 患者消化道出血的发生率和风险因素:一项为期四年的队列研究
Pub Date : 2023-09-08 DOI: 10.21070/acopen.8.2023.7877
Ali Sadie Alhashemi, Hasanain Abdul-Muhsin, Ahmed Amer Abdul Hussein
This study aims to investigate the frequency and potential causes of gastrointestinal bleeding (GIB) in Intensive Care Units (ICUs) while focusing on the associated risk factors. Conducted as a cohort study in critical care centers at Ghazi AL Hariri Teaching Hospital for Special Surgeries and Burn Specialty Teaching Hospital at Medical City Complex in Baghdad, Iraq, spanning from 2018 to 2022, the research analyzed patients with clinically significant GIB upon admission to the ICU using univariate and multivariate intervention analyses. The key findings revealed that 1.3% of ICU cases developed GIB without prior symptoms, with risk factors including prolonged ICU stays, elevated creatinine levels, elevated bilirubin, and heightened Aspartate Aminotransferase activity. Alarmingly, 47% of GIB-diagnosed ICU patients faced mortality during their hospitalization, significantly higher than non-GIB patients (30%). This study underscores the importance of vigilance and early detection for high-risk patients, given the significant morbidity and mortality associated with GIB in the ICU population, despite its declining incidence. Highlights :  This cohort study investigates the frequency and risk factors associated with gastrointestinal bleeding (GIB) in ICU patients. Prolonged ICU stays, elevated creatinine and bilirubin levels, and increased Aspartate Aminotransferase activity are identified as risk factors for GIB development. Alarmingly, GIB-diagnosed ICU patients have a significantly higher mortality rate (47%) compared to non-GIB patients (30%), highlighting the critical importance of early detection and vigilance in managing this condition. Keywords: Gastrointestinal Bleeding, Intensive Care Units, Risk Factors, Mortality, Cohort Study
本研究旨在调查重症监护病房(ICU)中消化道出血(GIB)的频率和潜在原因,同时关注相关的风险因素。研究以队列研究的形式在伊拉克巴格达加齐-哈里里特殊外科教学医院(Ghazi AL Hariri Teaching Hospital for Special Surgeries)和医疗城综合体烧伤专科教学医院(Burn Specialty Teaching Hospital at Medical City Complex)的重症监护中心进行,时间跨度为2018年至2022年,研究采用单变量和多变量干预分析方法对重症监护病房入院时出现临床意义明显的胃肠道出血的患者进行了分析。主要研究结果显示,1.3%的重症监护病房病例在之前没有症状的情况下发生了GIB,风险因素包括重症监护病房住院时间延长、肌酐水平升高、胆红素升高和天冬氨酸氨基转移酶活性升高。令人担忧的是,47% 的确诊 GIB ICU 患者在住院期间面临死亡,明显高于非 GIB 患者(30%)。这项研究强调了对高危患者保持警惕和早期发现的重要性,因为尽管GIB的发病率在下降,但ICU人群中GIB的发病率和死亡率却很高。 亮点:这项队列研究调查了 ICU 患者消化道出血(GIB)的频率和相关风险因素。 研究发现,ICU 病程延长、肌酐和胆红素水平升高以及天冬氨酸氨基转移酶活性升高是 GIB 发生的风险因素。 令人担忧的是,确诊为 GIB 的 ICU 患者的死亡率(47%)明显高于未确诊为 GIB 的患者(30%),这凸显了早期发现和警惕这种疾病的重要性。 关键词:胃肠道出血胃肠道出血 重症监护病房 风险因素 死亡率 队列研究
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引用次数: 0
Mitigating Construction Waste Pollution for Environmental Sustainability: An Integrated Approach 减轻建筑垃圾污染,实现环境可持续性:综合方法
Pub Date : 2023-09-07 DOI: 10.21070/acopen.8.2023.7861
Zaenal Aulil Fauzany, Muhammad Alvan Rizki, Atik Wahyuni, Budwi Harsono
This scientific article addresses the pressing issue of environmental pollution arising from construction waste, particularly its adverse effects on water quality due to rapid urban development with insufficient environmental considerations. Employing a multidisciplinary approach encompassing literature review and legal analysis, this study investigates the detrimental impacts of construction waste pollution on human health, economic losses, and disruptions to natural ecosystems. The research underscores the critical need for enhanced awareness and action among government entities, contractors, and the public to safeguard the environment from the deleterious effects of construction waste pollution, thereby preserving natural ecosystems and upholding environmental standards. The study's findings emphasize the imperative role of governments in promoting environmental management and regulation, emphasizing the urgency of concerted efforts to address this global environmental challenge.  Highlights:  Construction waste pollution poses a significant threat to water quality and the environment, especially in rapidly urbanizing areas with inadequate environmental planning. This study employs a multidisciplinary approach, including literature review and legal analysis, to assess the adverse impacts of construction waste on human health, economics, and natural ecosystems. The research underscores the urgency of raising awareness and taking action, involving government bodies, contractors, and the public, to protect the environment, preserve natural ecosystems, and uphold environmental standards. Keywords: Construction Waste Pollution, Water Quality, Environmental Considerations, Multidisciplinary Approach, Environmental Management
这篇科学文章探讨了建筑垃圾造成的环境污染这一紧迫问题,特别是由于城市快速发展对环境考虑不足而对水质造成的不利影响。本研究采用文献综述和法律分析等多学科方法,调查了建筑垃圾污染对人类健康、经济损失和自然生态系统破坏的不利影响。研究强调,政府机构、承包商和公众亟需提高意识并采取行动,保护环境免受建筑垃圾污染的有害影响,从而保护自然生态系统并维护环境标准。研究结果强调了政府在促进环境管理和监管方面的重要作用,并强调了齐心协力应对这一全球环境挑战的紧迫性。 亮点 建筑垃圾污染对水质和环境构成了重大威胁,尤其是在环境规划不足的快速城市化地区。 本研究采用文献综述和法律分析等多学科方法,评估建筑垃圾对人类健康、经济和自然生态系统的不利影响。 研究强调了提高政府机构、承包商和公众的意识并采取行动以保护环境、维护自然生态系统和坚持环境标准的紧迫性。 关键词建筑垃圾污染、水质、环境因素、多学科方法、环境管理
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引用次数: 0
Solar Panel Implementation for Household Electricity in Indonesia: Environmental and Economic Implications 印度尼西亚家庭用电采用太阳能电池板:对环境和经济的影响
Pub Date : 2023-09-07 DOI: 10.21070/acopen.8.2023.7860
Nico Cahya Pradana Pradana, Muhammad Alvan Rizki, Atik Wahyuni, Budwi Harsono
This study explores the potential of solar energy as a sustainable alternative to coal-based electricity generation in Indonesia, aiming to address environmental concerns. It assesses the feasibility of household-level solar panel adoption for reducing electricity costs and enhancing energy self-sufficiency. Using photovoltaic technology, the research examines solar energy conversion and battery storage, focusing on optimal daylight utilization. Findings reveal substantial cost-saving prospects for households and stress the environmental benefits of decreasing reliance on conventional electricity sources. The study highlights the significance of public awareness and government support for solar panel adoption, emphasizing its role in economic stability and resource allocation to productive sectors. It advocates for empowering and educating the public about solar panel usage, which not only lowers electricity expenses but also promotes economic stability by reallocating funds to other industries, thus contributing to Indonesia's economic well-being and sustainable energy future. Highlights :  This study evaluates solar energy's potential as a sustainable alternative to coal-based electricity in Indonesia, addressing environmental concerns. It emphasizes the feasibility of household-level solar panel adoption for cost reduction and energy self-sufficiency, focusing on photovoltaic technology and optimal daylight utilization. The research underscores the importance of public awareness and government support for solar panel adoption, highlighting its role in economic stability and resource allocation to productive sectors, ultimately contributing to a sustainable energy future. Keywords: Solar Energy, Sustainability, Household Adoption, Photovoltaic Technology, Environmental Benefits
本研究探讨了太阳能作为印度尼西亚煤炭发电的可持续替代能源的潜力,旨在解决环境问题。研究评估了家庭采用太阳能电池板降低电费和提高能源自给自足的可行性。研究利用光伏技术,考察了太阳能转换和电池存储,重点关注日光的最佳利用。研究结果揭示了为家庭节省大量成本的前景,并强调了减少对传统电力资源依赖的环境效益。研究强调了公众意识和政府支持对太阳能电池板应用的重要意义,强调了其在经济稳定和生产部门资源分配中的作用。研究提倡增强公众能力,教育公众如何使用太阳能电池板,这不仅能降低电费支出,还能通过将资金重新分配到其他行业来促进经济稳定,从而为印尼的经济福祉和可持续能源未来做出贡献。 亮点:本研究评估了太阳能作为印尼煤电的可持续替代能源的潜力,解决了环境问题。 研究强调了家庭采用太阳能电池板以降低成本和实现能源自给自足的可行性,重点关注光伏技术和日光的最佳利用。 研究强调了公众意识和政府支持对太阳能电池板应用的重要性,突出了其在经济稳定和生产部门资源分配方面的作用,最终为可持续能源的未来做出贡献。 关键词太阳能、可持续性、家庭采用、光伏技术、环境效益
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引用次数: 0
Evaluation of Oxytocin Level and Its Relationship With Oxidant-Antioxidant Status in Women With Polycystic Ovarian Syndrome 评估多囊卵巢综合征妇女的催产素水平及其与氧化剂-抗氧化剂状态的关系
Pub Date : 2023-09-06 DOI: 10.21070/acopen.8.2023.7830
Rawa Auda Hussein, Izdihar Nasaif Ali, Sarah Ashour Sayer
Polycystic Ovarian Syndrome (PCOS) is a prevalent endocrine disorder associated with infertility in a substantial number of women globally. This study aimed to investigate the potential role of oxytocin (OXT) in PCOS pathogenesis and its implications for oxidative stress. A cohort of 120 females, comprising 60 PCOS patients and 60 healthy controls, aged between 25 and 31, was examined. Serum concentrations of OXT, superoxide dismutase (SOD), and myeloperoxidase (MPO) were measured. The results revealed significantly decreased OXT levels in PCOS patients compared to controls (p<0.001). Additionally, PCOS patients exhibited elevated MPO levels and reduced SOD levels, suggesting increased oxidative stress. Furthermore, a positive correlation between OXT and SOD and a negative correlation between OXT and MPO were observed within the PCOS group. These findings highlight the potential of OXT as a diagnostic tool and predictor of ovarian response and treatment success in PCOS, emphasizing the need to target oxytocin for mitigating oxidative stress in this complex endocrine disorder. Highlights: Oxytocin Deficiency: This study identifies significantly reduced oxytocin levels in PCOS patients, shedding light on its potential role in the disorder's pathogenesis. Oxidative Stress Imbalance: PCOS patients displayed an imbalance in oxidative stress markers, with elevated myeloperoxidase and reduced superoxide dismutase levels, indicating increased oxidative stress. Diagnostic and Therapeutic Implications: Oxytocin emerges as a promising diagnostic tool and predictor of ovarian response and treatment success in PCOS, emphasizing its potential as a therapeutic target to mitigate oxidative stress in this complex endocrine disorder. Keywords: PCOS,Oxytocin,Oxidative Stress,Infertility,Diagnostic Tool
多囊卵巢综合征(PCOS)是一种常见的内分泌疾病,与全球大量妇女的不孕症有关。本研究旨在探讨催产素(OXT)在多囊卵巢综合征发病机制中的潜在作用及其对氧化应激的影响。研究人员对 120 名女性进行了队列研究,其中包括 60 名多囊卵巢综合症患者和 60 名健康对照者,她们的年龄在 25 岁至 31 岁之间。研究人员测量了血清中 OXT、超氧化物歧化酶(SOD)和髓过氧化物酶(MPO)的浓度。结果显示,与对照组相比,多囊卵巢综合症患者的 OXT 水平明显下降(p<0.001)。此外,多囊卵巢综合症患者的 MPO 水平升高,SOD 水平降低,表明氧化应激增加。此外,在多囊卵巢综合征组中观察到 OXT 与 SOD 呈正相关,OXT 与 MPO 呈负相关。这些发现凸显了 OXT 作为诊断工具以及卵巢反应和多囊卵巢综合症治疗成功率预测指标的潜力,强调了针对催产素减轻这种复杂内分泌紊乱的氧化应激的必要性。 亮点: 催产素缺乏症:这项研究发现多囊卵巢综合症患者体内的催产素水平明显降低,从而揭示了催产素在该疾病发病机制中的潜在作用。 氧化应激失衡:多囊卵巢综合症患者的氧化应激指标失衡,髓过氧化物酶水平升高,超氧化物歧化酶水平降低,表明氧化应激增加。 诊断和治疗意义:催产素是一种很有前景的诊断工具,也是预测多囊卵巢综合征患者卵巢反应和治疗成功率的指标,强调了催产素作为治疗靶点的潜力,可减轻这种复杂内分泌失调症的氧化应激反应。 关键词多囊卵巢综合征 催产素 氧化应激 不孕不育 诊断工具
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引用次数: 0
Combination of Irisin, Uric Acid, and Pro-Inflammatory Cytokine To Distinguish Gout Patients From Healthy Controls in The Governorate of Thi-Qar 结合鸢尾素、尿酸和促炎细胞因子区分蒂卡尔省痛风患者和健康对照组
Pub Date : 2023-09-06 DOI: 10.21070/acopen.8.2023.7844
Kareema A. Dakhil, Manal A. Aziz, W. J. Majid
This study aimed to investigate the potential of combining uric acid levels with pro-inflammatory cytokines, specifically interleukin-1β (IL-1β) and the myokine irisin, to enhance the precision of gout diagnosis. The patient group comprised 80 individuals with gout, while the control group included 70 healthy subjects. Serum levels of IL-1β and irisin were measured in both groups, and Pearson correlation analysis was employed to assess their relationships with serum uric acid. Results revealed that gout patients exhibited significantly higher levels of IL-1β and serum uric acid but lower irisin levels compared to the control group. Negative correlations were observed between irisin and IL-1β, as well as between irisin and uric acid. Conversely, a positive correlation was found between serum uric acid and IL-1β. Receiver operating characteristic (ROC) curve analysis demonstrated high diagnostic accuracy for both IL-1β and irisin in discriminating gout patients from healthy individuals, suggesting their potential utility as diagnostic indicators for gout. This study underscores the promise of combining IL-1β, irisin, and uric acid measurements to enhance the accuracy of gout diagnosis, paving the way for further multicenter trials to validate this approach's effectiveness. Highlights:  Novel Diagnostic Approach: This study proposes a novel diagnostic approach for gout by combining serum levels of uric acid with pro-inflammatory cytokines IL-1β and myokine irisin, demonstrating its potential to enhance precision. Correlation Insights: The study reveals significant correlations between uric acid, IL-1β, and irisin levels, shedding light on the intricate relationship between inflammation, myokines, and gout pathophysiology. Diagnostic Accuracy: High diagnostic accuracy, as indicated by ROC curve analysis, underscores the clinical utility of IL-1β and irisin as potential indicators for gout diagnosis, offering a promising avenue for improved clinical assessment. Keywords: Gout Diagnosis, Interleukin-1β, Irisin, Uric Acid, Pro-Inflammatory Cytokines.
本研究旨在探讨将尿酸水平与促炎细胞因子(尤其是白细胞介素-1β(IL-1β)和肌激素鸢尾素)结合起来以提高痛风诊断精确度的可能性。患者组包括 80 名痛风患者,对照组包括 70 名健康人。测定了两组患者血清中IL-1β和鸢尾素的水平,并采用皮尔逊相关分析评估了它们与血清尿酸的关系。结果显示,与对照组相比,痛风患者的 IL-1β 和血清尿酸水平明显较高,但鸢尾素水平较低。鸢尾素与 IL-1β 之间以及鸢尾素与尿酸之间均呈负相关。相反,血清尿酸与 IL-1β 之间呈正相关。接收者操作特征曲线(ROC)分析表明,IL-1β和鸢尾素在区分痛风患者和健康人方面具有很高的诊断准确性,这表明它们具有作为痛风诊断指标的潜在用途。这项研究强调了将IL-1β、鸢尾素和尿酸测定结合起来提高痛风诊断准确性的前景,为进一步开展多中心试验验证这种方法的有效性铺平了道路。 亮点: 新颖的诊断方法:本研究提出了一种新的痛风诊断方法,将血清尿酸水平与促炎细胞因子IL-1β和肌激素鸢尾素结合起来,证明了其提高诊断准确性的潜力。 相关性洞察:该研究揭示了尿酸、IL-1β 和鸢尾素水平之间的重要相关性,揭示了炎症、肌动蛋白和痛风病理生理学之间错综复杂的关系。 诊断准确性:ROC曲线分析表明,IL-1β和鸢尾素具有很高的诊断准确性,强调了IL-1β和鸢尾素作为痛风诊断潜在指标的临床实用性,为改进临床评估提供了一个很有前景的途径。 关键词痛风诊断 白细胞介素-1β 虹膜素 尿酸 促炎细胞因子
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引用次数: 0
Hematological Parameters and Liver Function After COVID-19 Vaccination ( Simple Population Patients in Ramadi City – Iraq) 接种 COVID-19 疫苗后的血液参数和肝功能(伊拉克拉马迪市的普通人群患者)
Pub Date : 2023-09-06 DOI: 10.21070/acopen.8.2023.7843
Ridhab Ajeel Jasim, Saif Subhi Noori, Adeeb Shakir Mahmood, Asmaa Jumaa, Fatin Zuher Abd Alkareem
This study aimed to investigate the influence of COVID-19 vaccination on liver function and blood parameters, specifically Mean Corpuscular Volume (MCV) and Hemoglobin (HGB) levels, among young adults (aged 18-32) in Anbar province. Blood samples from 50 individuals were collected at Ramadi Teaching Hospital, with half of the participants vaccinated and the other half unvaccinated. Results revealed a significant decrease in MCV and HGB levels among the vaccinated group compared to the unvaccinated group. Concurrently, liver function indicators, including Alanine Aminotransferase (ALT), Alkaline Phosphatase (ALP), and Bilirubin, showed a marked increase in the vaccinated individuals, indicating potential hematological disorders and liver injury. These findings underscore the importance of COVID-19 vaccination while highlighting the need for continued monitoring of liver health and blood parameters in vaccinated individuals to mitigate potential long-term health implications. Highlights:  COVID-19 vaccination in young adults may lead to a significant decrease in Mean Corpuscular Volume (MCV) and Hemoglobin (HGB) levels. Liver function indicators such as Alanine Aminotransferase (ALT), Alkaline Phosphatase (ALP), and Bilirubin exhibit a notable increase in vaccinated individuals. Continuous monitoring of liver health and blood parameters is crucial for assessing potential long-term health implications associated with COVID-19 vaccination. Keywords: COVID-19 Vaccination, Liver Function, Blood Parameters, Young Adults, Anbar Province.
本研究旨在调查接种 COVID-19 疫苗对安巴尔省年轻成年人(18-32 岁)肝功能和血液参数(尤其是平均体液容积 (MCV) 和血红蛋白 (HGB) 水平)的影响。我们在拉马迪教学医院采集了 50 人的血样,其中一半人接种了疫苗,另一半人未接种疫苗。结果显示,与未接种疫苗组相比,接种疫苗组的 MCV 和 HGB 水平明显下降。同时,接种疫苗者的肝功能指标(包括丙氨酸氨基转移酶(ALT)、碱性磷酸酶(ALP)和胆红素)明显升高,表明可能存在血液病和肝损伤。这些发现强调了接种 COVID-19 疫苗的重要性,同时也突出了持续监测接种者肝脏健康和血液参数的必要性,以减轻潜在的长期健康影响。 亮点: 青壮年接种 COVID-19 疫苗可能会导致平均体液容积 (MCV) 和血红蛋白 (HGB) 水平显著下降。 接种者的丙氨酸氨基转移酶 (ALT)、碱性磷酸酶 (ALP) 和胆红素等肝功能指标会明显升高。 持续监测肝脏健康和血液参数对于评估接种 COVID-19 疫苗对健康的潜在长期影响至关重要。 关键词COVID-19疫苗接种 肝功能 血液参数 年轻成年人 安巴尔省
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引用次数: 0
Towards Sustainable Practices: Green Accounting Implementation and Reporting Model in a Water Supply Utility 实现可持续实践:供水企业的绿色会计实施与报告模式
Pub Date : 2023-09-06 DOI: 10.21070/acopen.8.2023.7814
Resi Intan Penatari, Terrensia Sekar Pamastutiningtyas, Rauhulloh Ayatulloh Khomeini Bintang
This study presents a comprehensive analysis of the implementation of green accounting in a local water supply utility (PDAM) and introduces a green accounting-based reporting model. The research aims to assess the internal and external perspectives of green accounting adoption within PDAM Sukoharjo, employing a descriptive qualitative method. Findings indicate that PDAM Sukoharjo has not fully embraced the green accounting concept. However, this study contributes by introducing a reporting model founded on green accounting principles, promising to enhance stakeholder satisfaction and promote sustainable practices in the water supply sector. Highlight: The study assesses the implementation of green accounting in a local water supply utility, offering insights into its adoption within the sector. Findings reveal that PDAM Sukoharjo has room for improvement in fully embracing the green accounting concept for sustainable practices. The research introduces a novel green accounting-based reporting model aimed at enhancing stakeholder satisfaction and promoting sustainability in the water supply industry. Keyword: Green Accounting, Water Supply Utility, Sustainability, Reporting Model, Stakeholder Satisfaction
本研究对一家地方供水公司(PDAM)实施绿色会计的情况进行了全面分析,并介绍了基于绿色会计的报告模式。研究采用描述性定性方法,旨在评估苏柯哈若市供水公司采用绿色会计的内部和外部视角。研究结果表明,PDAM Sukoharjo 尚未完全接受绿色会计概念。然而,本研究通过引入基于绿色会计原则的报告模式,有望提高利益相关者的满意度,并促进供水行业的可持续发展实践。 亮点: 本研究评估了绿色会计在一家地方供水公司的实施情况,为该行业采用绿色会计提供了见解。 研究结果表明,苏柯哈若供水公司在全面采用绿色会计概念以促进可持续发展实践方面还有待改进。 研究介绍了一种基于绿色会计的新型报告模式,旨在提高利益相关者的满意度,促进供水行业的可持续发展。 关键词:绿色会计、供水企业、可持续发展、报告模型、利益相关者满意度
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引用次数: 0
Enhancing Efficiency in Container Handling Operations: A Multivariate Analysis 提高集装箱装卸作业效率:多元分析
Pub Date : 2023-09-04 DOI: 10.21070/acopen.8.2023.7813
Dian Arisanti, Juli Prastyorini, Syahrul Fazizal Bachtiar
This study aims to identify and comprehend the implications on efficiency of Human Resources (HR), loading and unloading equipment, systems and procedures, as well as the operational aspects of Container Yard (CY) in a maritime terminal. Employing the SPSS methodology, our analysis reveals significant and profound impacts of HR (X1) on efficiency, with a beta coefficient of 0.523 (52.3%), highlighting HR's substantial contribution. Similarly, the isolated variable of Loading and Unloading Equipment (X2) exhibits a significant influence on efficiency, with a beta coefficient of 0.557 (55.7%). Moreover, System and Procedure (X3) demonstrate a noteworthy impact, with a beta coefficient of 0.511 (51.1%). Lastly, Container Yard (X4) also plays a significant role in efficiency, with a beta coefficient of 0.501 (50.2%). In sum, the combined effects of HR (X1), Loading and Unloading Equipment (X2), System and Procedure (X3), and Container Yard (X4) have a substantial influence on efficiency (Y) within the context of container handling operations. Highlight: HR Impact: Human Resources (HR) significantly contribute to efficiency in maritime terminal operations, accounting for 52.3% of the overall impact. Equipment Matters: Loading and unloading equipment play a crucial role, with a substantial 55.7% influence on operational efficiency. Procedural Efficiency: Effective systems and procedures, with a 51.1% impact, are essential for optimizing container handling operations in the maritime industry. Keyword: Efficiency, Human Resources, Loading and Unloading Equipment, Systems and Procedures, Container Yard
本研究旨在识别和理解人力资源(HR)、装卸设备、系统和程序以及海运码头集装箱堆场(CY)运营方面对效率的影响。利用 SPSS 方法,我们的分析表明,人力资源(X1)对效率的影响显著而深远,贝塔系数为 0.523(52.3%),凸显了人力资源的重大贡献。同样,装卸设备(X2)这一单独变量对效率也有显著影响,其贝塔系数为 0.557(55.7%)。此外,系统和程序(X3)也有显著影响,贝塔系数为 0.511(51.1%)。最后,集装箱堆场(X4)对效率也有显著影响,贝塔系数为 0.501(50.2%)。总之,在集装箱装卸作业中,人力资源(X1)、装卸设备(X2)、系统和程序(X3)以及集装箱堆场(X4)的综合效应对效率(Y)产生了重大影响。 亮点:人力资源影响:人力资源(HR)对海运码头运营效率的影响很大,占总体影响的 52.3%。 设备影响:装卸设备起着至关重要的作用,对运营效率的影响高达 55.7%。 程序效率:有效的系统和程序对优化海运业的集装箱装卸作业至关重要,其影响占 51.1%。 关键词:效率、人力资源、装卸设备、系统和程序、集装箱堆场
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引用次数: 0
Evaluation of Serum Fetuin-A as A Possible Marker for Polycystic Ovarian Syndrome Among Iraqi Women; Case-control Study 评估血清 Fetuin-A 作为伊拉克妇女多囊卵巢综合征的可能标记物;病例对照研究
Pub Date : 2023-08-31 DOI: 10.21070/acopen.8.2023.7763
Ola Jamal Yasien, Fadia J. Al Izzi
Elevated levels of Fetuin-A, a protease inhibitor belonging to the cystatin family, have raised questions about its role in the pathogenesis of Polycystic Ovarian Syndrome (PCOS), the most prevalent endocrinopathy in reproductive-aged females. This case-control study, conducted in Iraq, aimed to assess changes in Fetuin-A levels among Iraqi women with PCOS. A convenient sample of 90 women, comprising 45 PCOS cases and 45 healthy controls, was enrolled. Fetuin-A levels were measured and found to be significantly higher in the PCOS group compared to controls. Additionally, significant positive correlations were observed between Fetuin-A levels and fasting plasma glucose, fasting serum insulin, insulin resistance, luteinizing hormone, and serum testosterone. Using a receiver operating characteristic curve, a cutoff point of 502.00 ng/mL was determined for predicting positive Fetuin-A levels, with a sensitivity and specificity of 84.4% and 73.3%, respectively. This study suggests that Fetuin-A could serve as a valuable marker for both screening and evaluating PCOS and its potential late consequences, including metabolic syndrome. Highlights: Elevated Fetuin-A Levels: This study reveals significantly higher Fetuin-A levels in PCOS, shedding light on its potential role in the pathogenesis of the syndrome. Correlations with Metabolic Factors: Positive correlations between Fetuin-A and key metabolic markers like fasting glucose, insulin resistance, and luteinizing hormone highlight its relevance in the context of PCOS and metabolic health. Screening Potential: The identified cutoff point for predicting positive Fetuin-A levels offers a promising tool for screening and evaluating PCOS and associated late consequences, particularly metabolic syndrome.
Fetuin-A是一种属于胱抑素家族的蛋白酶抑制剂,它在多囊卵巢综合症(PCOS)的发病机制中的作用引起了人们的质疑,多囊卵巢综合症是育龄女性最常见的内分泌疾病。这项病例对照研究在伊拉克进行,旨在评估患有多囊卵巢综合症的伊拉克妇女体内 Fetuin-A 水平的变化。研究人员对 90 名妇女进行了抽样调查,其中包括 45 名多囊卵巢综合症患者和 45 名健康对照者。经测量发现,与对照组相比,多囊卵巢综合症组的 Fetuin-A 水平明显较高。此外,还观察到 Fetuin-A 水平与空腹血浆葡萄糖、空腹血清胰岛素、胰岛素抵抗、黄体生成素和血清睾酮之间存在明显的正相关。利用接收器操作特征曲线,确定了预测 Fetuin-A 阳性水平的临界点为 502.00 ng/mL,其敏感性和特异性分别为 84.4% 和 73.3%。这项研究表明,Fetuin-A 可作为筛查和评估多囊卵巢综合征及其潜在晚期后果(包括代谢综合征)的重要标志物。 亮点 Fetuin-A 水平升高:这项研究揭示了多囊卵巢综合征中明显较高的 Fetuin-A 水平,揭示了它在该综合征发病机制中的潜在作用。 与代谢因素相关:Fetuin-A 与空腹血糖、胰岛素抵抗和促黄体生成素等主要代谢指标之间的正相关性突出了其在多囊卵巢综合症和代谢健康方面的相关性。 筛查潜力:已确定的预测 Fetuin-A 阳性水平的临界点为筛查和评估多囊卵巢综合症及相关晚期后果(尤其是代谢综合症)提供了一种很有前景的工具。
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