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THE EFFECT OF ORGANIZATIONAL CULTURE, INTERNAL AUDIT, AND WHISTLEBLOWING SYSTEM ON FRAUD PREVENTION DURING THE COVID-19 PANDEMIC AT PT DWIMANUNGGAL KARYA INDONESIA 印尼dwimanunggal karya pt公司在2019冠状病毒病大流行期间组织文化、内部审计和举报制度对预防欺诈的影响
IF 1.2 4区 医学 Q3 Medicine Pub Date : 2023-02-28 DOI: 10.35129/ajar.v6i01.396
Lainun Awanis, Dina Dwi Oktavia Rini
This study aims to determine the effect of organizational culture, internal audit, and whistleblowing system on fraud prevention during the covid-19 pandemic at PT Dwimanunggal Karya Indonesia Sidoarjo. The method used in this research is quantitative method with primary data obtained from the distribution of questionnaires measured using a likert scale. This study uses a saturated sampling technique so that the entire population is used as a research sample with a total of 40 company’s employees as respondents. The analytical method used in this study is multiple linear regression analysis and the program used to analyze the data is using SPSS Statistics 26. The results show that organizational culture has no effect on fraud prevention during the covid-19 pandemic, internal audit has no effect on fraud prevention during the covid-19 pandemic, while the whistleblowing system has an effect on fraud prevention during the covid-19 pandemic.
本研究旨在确定PT Dwimanunggal Karya Indonesia Sidoarjo在2019冠状病毒病大流行期间组织文化、内部审计和举报制度对欺诈预防的影响。本研究使用的方法是定量方法,主要数据来自使用李克特量表测量的问卷分布。本研究采用饱和抽样技术,将整个人口作为研究样本,共有40家公司的员工作为受访者。本研究使用的分析方法是多元线性回归分析,分析数据的程序是使用SPSS Statistics 26。结果表明,组织文化对新冠肺炎大流行期间的欺诈预防没有影响,内部审计对新冠肺炎大流行期间的欺诈预防没有影响,而举报制度对新冠肺炎大流行期间的欺诈预防有影响。
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引用次数: 0
OPTIMAL USING PORTFOLIO DIVERSIFICATION MULTI AGENT METHOD IN THE CAPITAL MARKET 在资本市场上运用组合分散多主体方法进行优化
IF 1.2 4区 医学 Q3 Medicine Pub Date : 2023-02-28 DOI: 10.35129/ajar.v6i01.400
Asri Jaya, Fitri Handayani Alnur, Muchriana Muchran
This study aims to apply the multi agent method in order to help investorspredict stock prices by reducing risk when investing. This is based on the behaviorof investors when making decisions in investing in the capital market in consideringthe risks that my occur if they do not manage their portpolios properly. It is knowthat there are 3 papular indicators associated with the multi agent method namelySMA, RSI, dan BB which are used to find out recommendations for stocks to beinvested. Based on the multi agent method, with a population of shares listed inthe LQ-45 index in the period 2019 tp 2021, and sample selection using thepurposive sampling by obtaining 38 samples of stocks with secondary dataobtained from stocks that consistently always exist in the LQ-45 index in the studyperiod totaling 12 samples. The results of the study indicate that there are 3 stocksthat have good portpolios and are also not good for investment. The 3 shares,namely BTPS, BBTN have recommended shares for sale. While ADRO has goodstock recommendations to buy and can be proven by opening tha profitsapplication so that the final results made are real and can be proven.
本研究旨在运用多智能体方法,帮助投资者在投资时预测股价,降低风险。这是基于投资者在资本市场投资决策时的行为,考虑到如果他们没有妥善管理他们的投资组合可能发生的风险。众所周知,与多代理方法相关的常用指标有sma、RSI和BB,它们被用来寻找投资股票的建议。基于多智能体方法,以2019 - 2021年LQ-45指数成份股为总体,采用有目的抽样的方法进行样本选择,选取了38只股票样本,其次级数据来自于LQ-45指数在研究期间始终存在的股票,共计12只样本。研究结果表明,有3只股票具有良好的投资组合,也不适合投资。这3只股票,即BTPS、BBTN均有推荐出售股票。而ADRO有好的股票建议购买,可以证明通过打开利润应用程序,使最终结果是真实的,可以证明。
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引用次数: 0
CUSTOMER LOYALTY TO SHARIA BANKING 客户对伊斯兰银行的忠诚
IF 1.2 4区 医学 Q3 Medicine Pub Date : 2023-02-28 DOI: 10.35129/ajar.v6i01.394
Muhammad Dwi Aprinandhi
Islamic banking operates according to Islamic principles, does not charge interest in each of its activities, and applies profit sharing. This study aims to find out how consumer loyalty toward Islamic banking. This study uses a literature review research method to conclude customer loyalty toward Islamic banking. This study found that generally, consumer loyalty toward Islamic banking is due to Islamic banking being affiliated with religion, informative marketing campaigns carried out by banks, banking brands, and reputations that have emotional ties with consumers, and trust in products and services offered by banks, as well the unique characteristics based on sharia law, not because of the rate of return provided by Islamic banking. This study also shows that the implementation of CSR influences customer loyalty in Islamic banking carried out by banks and becomes the basis for recommending Islamic banking to others.
伊斯兰银行根据伊斯兰原则运作,不收取每项活动的利息,并实行利润分享。本研究旨在了解消费者对伊斯兰银行的忠诚度。本研究采用文献回顾的研究方法,对伊斯兰银行的顾客忠诚度进行研究。这项研究发现,一般来说,消费者对伊斯兰银行的忠诚是由于伊斯兰银行与宗教有关,银行开展的信息营销活动,银行品牌,与消费者有情感联系的声誉,对银行提供的产品和服务的信任,以及基于伊斯兰教法的独特特征,而不是因为伊斯兰银行提供的回报率。本研究还表明,企业社会责任的实施影响了银行开展伊斯兰银行业务的客户忠诚度,并成为银行向他人推荐伊斯兰银行业务的依据。
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引用次数: 0
FACTORS AFFECTING THE EFFICIENCY OF FINANCIAL PERFORMANCE BASED ON BPK AUDIT RESULTS 从BPK审计结果分析影响财务绩效效率的因素
IF 1.2 4区 医学 Q3 Medicine Pub Date : 2023-02-28 DOI: 10.35129/ajar.v6i01.397
Syarifahku Sayang, Kadir Kadir, N. W. Respati
The purpose of this research is to analyze and obtain empirical evidence regarding the factors that influence the Efficiency of Financial Performance based on the results of BPK audits. BPK Audit Results consist of Audit Opinion, Audit Findings, Follow-Up of Audit Results, and Timely Submission of Regional Government Financial Reports. The data used in this study is secondary data obtained from the inspection report. The population in this study were all provinces in Indonesia during the 2016-2018 research period. Based on existing criteria, the number of samples used is 23 provinces. The data were tested using multiple linear regression. The results of the study show that only follow-up audit results have a positive effect on the efficiency of financial performance. This indicates that the government which can follow up on findings in the previous period will have efficient financial performance in the future. Meanwhile, audit opinion, audit findings and timely submission of LKPD do not influence the efficiency of financial performance.
本研究的目的是基于BPK审计的结果,分析并获得影响财务绩效效率的因素的经验证据。BPK审计结果包括审计意见、审计发现、审计结果跟踪和及时提交地区政府财务报告。本研究使用的数据是从检验报告中获得的二次数据。本研究的人口是2016-2018年研究期间印度尼西亚所有省份的人口。根据现有标准,使用的样本数量为23个省份。采用多元线性回归对数据进行检验。研究结果表明,只有后续审计结果才会对财务绩效效率产生积极影响。这表明,能够跟进前一阶段调查结果的政府将在未来拥有高效的财务绩效。同时,审计意见、审计发现和LKPD的及时提交不影响财务绩效的效率。
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引用次数: 0
THE EFFECT OF PRESSURE AND OPPORTUNITY IN DETECTING FINANCIAL STATEMENT FRAUDS IN CONSUMER GOODS INDUSTRY COMPANIES 压力与机会在消费品行业公司财务报表舞弊检测中的作用
IF 1.2 4区 医学 Q3 Medicine Pub Date : 2023-02-28 DOI: 10.35129/ajar.v6i01.398
Muchriana Muchran, Fani Irawati, Linda Arisanti Razak
This study aims to determine the effect of pressure and opportunity in detecting fraud in the financial statements of companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange. This study uses quantitative data obtained from annual reports of companies that have been audited during the study period. The population of this study is the consumer goods industry with a population of 63 companies, using a porposive sampling technique, the number of companies that meet the sample criteria is 22 companies. The analysis technique used is multiple linear regression technique using the Common Model Effect (CEM) approach to panel data. The results of this study found that Financial Stability, Financial Target and Ineffective Monitoring had a positive and significant effect on the detection of fraud in the financial statements of companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange. Whereas External Pressure has a negative and insignificant effect on the detection of fraud in the financial statements of companies in the consumer goods industry sector that are listed on the Indonesia Stock Exchange.
本研究旨在确定压力和机会的影响,在印尼证券交易所上市的消费品行业公司的财务报表中检测欺诈。本研究使用的定量数据来自于研究期间被审计的公司年报。本研究的人口为消费品行业,人口为63家公司,采用正态抽样技术,符合样本标准的公司数量为22家。使用的分析技术是多元线性回归技术,使用通用模型效应(CEM)方法来处理面板数据。本研究的结果发现,金融稳定、财务目标和无效监测对印尼证券交易所上市的消费品行业公司的财务报表欺诈检测具有积极而显著的影响。鉴于外部压力对在印度尼西亚证券交易所上市的消费品行业公司财务报表中欺诈行为的检测具有负面和微不足道的影响。
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引用次数: 0
CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN REALITA SOSIAL IMPLEMENTANSINYA 企业社会责任(csr)是现实社会的实施者
IF 1.2 4区 医学 Q3 Medicine Pub Date : 2023-02-28 DOI: 10.35129/ajar.v6i01.399
Tenriwaru Tenriwaru, A. Amiruddin
The science of accounting that is currently practiced goes hand in hand with the understanding of capitalism which is only oriented towards material profit, has contributed to destroying the balance of life by excessively stimulating the development of human economic potential which does not contribute to increasing their prosperity but instead makes them experience a decline in social conditions. The principle of capitalism run by accounting science has proven to exploit nature and damage the ecological balance It has become a logical causation if then the company must take responsibility for all direct and indirect consequences of the company's operations. The company must make donations to those who are sick as a result of being affected by the company's operations; the company must think deeply about how to reduce it so that the negative impact caused by the company's operations is minimized; Companies must also think about how to restore the world's ecological imbalances caused by company operations to their original state. Bourdieu's epistemology is used to analyze how the relationship between structures and agents work together in carrying out social responsibility (CSR) and its implementation which is still capitalistically oriented.
目前实践的会计科学与对资本主义的理解密切相关,资本主义只以物质利润为导向,过度刺激人类经济潜力的发展,从而破坏了生活的平衡,这不仅无助于增加他们的繁荣,反而使他们经历了社会条件的下降。由会计科学运行的资本主义原则已经被证明是剥削自然和破坏生态平衡的。如果公司必须对公司运营的所有直接和间接后果负责,这就成为了逻辑上的因果关系。因受公司经营影响而患病的人员,公司必须予以捐赠;公司必须深入思考如何减少它,使公司经营造成的负面影响降到最低;企业还必须思考如何将企业经营造成的世界生态失衡恢复到原来的状态。运用布迪厄的认识论,分析了在资本主义导向下,社会责任的履行和实施过程中,结构与主体之间的关系是如何共同作用的。
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引用次数: 0
THE EFFECT OF INTELLECTUAL CAPITAL ON SUSTAINABLE GROWTH MODERATED BY THE GREEN INNOVATION STRATEGY 智力资本对可持续增长的影响受绿色创新战略的调节
IF 1.2 4区 医学 Q3 Medicine Pub Date : 2023-02-27 DOI: 10.35129/ajar.v6i01.365
M. Kawilarang, F. E. Daromes, Paulus Tangke
This research investigates the effect of intellectual capital on sustainable growth and investigates the moderating role of green innovation strategy in the relationship between intellectual capital and sustainable growth. This research collected 20 companies based on purposive sampling of all non-financial companies on the Indonesia Stock Exchange (IDX) period 2017-2020. The results show that intellectual capital has a negative and significant effect on sustainable growth. The findings also show that green innovation strategy is able to moderate the relationship between intellectual capital and sustainable growth. This research recommends positive values ​​in the green innovation strategy to control intellectual capital in order not to threaten the company's sustainability.
本研究考察了智力资本对可持续增长的影响,并探讨了绿色创新战略在智力资本与可持续增长关系中的调节作用。本研究基于对2017-2020年期间印度尼西亚证券交易所(IDX)所有非金融公司的有目的抽样,收集了20家公司。结果表明,智力资本对可持续增长具有显著的负向影响。研究结果还表明,绿色创新战略能够调节智力资本与可持续增长之间的关系。本研究建议在绿色创新战略中运用积极的价值观来控制智力资本,以免威胁到公司的可持续性。
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引用次数: 0
Psychological flexibility as a moderator of the relationship between HIV-related stigma and resilience among HIV/AIDS patients. 心理弹性在HIV/AIDS患者的HIV相关污名和恢复力之间的调节作用。
IF 1.2 4区 医学 Q3 Medicine Pub Date : 2022-12-01 DOI: 10.2989/16085906.2022.2138473
Chinenye Joseph Aliche, Chuka Mike Ifeagwazi, Chisom Christopher Ozor

HIV-related stigmatisation is common in many parts of the world and is experienced by all categories of people living with HIV and AIDS (PLWHA). Although the negative consequences of HIV-related stigmatisation on the resilience of PLWHA is well documented, little is known about the plausible role of certain personal characteristics in moderating the stigma-resilience relationship. In addition to investigating the direct association of HIV-related stigma (personalised stigma, disclosure concern, concern about public attitude and negative self-image) with resilience, the present study examined whether psychological flexibility (PF) moderates the HIV-related stigmaresilience relationship among PLWHA. Participants included 280 PLWHA (M = 39.48; SD = 9.03) selected from Sacred Heart Catholic Hospital (SHCH), Obudu, Cross River State, Nigeria. Participants completed relevant self-report measures. Results showed that patients reported moderately high levels of resilience (M = 59.13; SD = 13.98). Hierarchical multiple regression analysis showed that HIV-related stigma (personalised stigma, disclosure concern and concern about public attitudes) were not significantly associated with resilience (p = 0.230; p = 0.747; p = 0.528). HIV-related negative self-image and PF were independently and significantly associated with resilience (p = 0.024; p = 0.000). Results of moderation hypothesis revealed that PF did not moderate the relationship between HIV-related disclosure concern and resilience (p = 0.903), and between HIV-related concern about public attitudes and resilience (p = 0.905), but PF moderated the relationship of HIV-related personalised stigma and resilience (p = 0.023), and the relationship of HIV-related negative self-image and resilience (p = 0.004). Therefore, interventions to promote resilience abilities in PLWHA should consider facilitating patients' psychological flexibility skills as it is critical in decreasing the hazardous effect of HIV-related stigma on the patients.

与艾滋病毒有关的污名化在世界许多地方很常见,所有类别的艾滋病毒和艾滋病感染者都经历过这种情况。尽管与艾滋病毒相关的污名化对艾滋病患者的恢复力的负面影响有充分的记录,但对于某些个人特征在调节污名-恢复力关系中的合理作用知之甚少。除了调查艾滋病毒相关的耻辱(个体化耻辱、披露担忧、对公众态度和消极自我形象的担忧)与心理弹性的直接关联外,本研究还调查了心理灵活性(PF)是否会调节艾滋病感染者与艾滋病毒相关的耻辱弹性关系。参与者包括280名艾滋病感染者(M = 39.48;SD = 9.03),选自尼日利亚克罗斯河州奥布杜圣心天主教医院(SHCH)。参与者完成了相关的自我报告测量。结果显示,患者报告了中高水平的恢复力(M = 59.13;Sd = 13.98)。分层多元回归分析显示,hiv相关的耻辱感(个体化耻辱感、披露担忧和公众态度担忧)与心理弹性无显著相关(p = 0.230;P = 0.747;P = 0.528)。hiv相关的消极自我形象和PF与心理弹性独立且显著相关(p = 0.024;P = 0.000)。调节假设结果显示,PF没有调节hiv相关披露关注与心理弹性之间的关系(p = 0.903),也没有调节hiv相关公众态度关注与心理弹性之间的关系(p = 0.905),但PF可以调节hiv相关个体化污名与心理弹性之间的关系(p = 0.023),以及hiv相关负面自我形象与心理弹性之间的关系(p = 0.004)。因此,促进艾滋病毒感染者恢复能力的干预措施应考虑促进患者的心理灵活性技能,因为这对于减少与艾滋病毒相关的耻辱对患者的危险影响至关重要。
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引用次数: 0
Exploring preferences of market traders on the type and delivery methods of HIV services in Lilongwe, Malawi. 探索马拉维利隆圭市场贸易商对艾滋病毒服务类型和提供方法的偏好。
IF 1.2 4区 医学 Q3 Medicine Pub Date : 2022-12-01 DOI: 10.2989/16085906.2022.2145490
James Jere, Alinane Linda Nyondo-Mipando

Background: Reaching all people with HIV services, including traders in the informal economy, is critical to meeting UNAIDS' 95-95-95 goals. However, traders prioritise their business over attendance at health facilities. This limits their access to health services. This study explores market traders' preferences for the potential type and delivery methods of HIV services at Lilongwe Central market.Method: The study used an exploratory qualitative study design in Lilongwe, Malawi. Sixteen in-depth interviews were conducted among traders at Lilongwe Central Market between June and September 2022. In the same period, we also conducted four key informant interviews involving three officers responsible for HIV services at the district and council levels, and the market chairman.Results: HIV services preferred by market traders include HIV testing, antiretroviral therapy, condom dispensation, voluntary medical male circumcision and HIV awareness campaigns. These services should be offered daily or when the market is less crowded, and they could be delivered in the market. These services can be provided by both lay and health workers, depending on traders' preferences, and must be integrated with other health services to mitigate unintended HIV status disclosure concerns.Conclusion: The achievement of UNAIDS' 95-95-95 goals by 2030 requires that HIV services should be available to all those who require them at times and locations that are convenient for them, through providers they have chosen either as integrated or standalone, depending on the target group perception of the role of these two models in mitigating stigma. This will necessitate the development of new approaches targeting underserved groups, such as traders in markets.

背景:覆盖所有获得艾滋病毒服务的人,包括非正规经济中的贸易商,对于实现联合国艾滋病规划署“95-95-95”目标至关重要。然而,商人优先考虑自己的生意,而不是去卫生机构看病。这限制了她们获得保健服务的机会。本研究探讨了市场交易者对利隆圭中心市场HIV服务的潜在类型和提供方式的偏好。方法:在马拉维利隆圭采用探索性定性研究设计。在2022年6月至9月期间,对利隆圭中央市场的贸易商进行了16次深度访谈。在同一时期,我们也进行了四次重要的线人访谈,涉及三名负责地区和市府爱滋病服务的官员,以及市场主席。结果:市场贸易商首选的艾滋病毒服务包括艾滋病毒检测、抗逆转录病毒治疗、发放避孕套、自愿男性包皮环切和艾滋病毒宣传运动。这些服务应该每天或在市场不那么拥挤的时候提供,并且可以在市场中提供。这些服务既可以由非专业人员提供,也可以由卫生工作者提供,这取决于贸易商的偏好,必须与其他卫生服务相结合,以减轻意外披露艾滋病毒状况的问题。结论:到2030年,要实现联合国艾滋病规划署的“95-95-95”目标,就必须在方便的时间和地点向所有有需要的人提供艾滋病毒服务,服务提供者可以是综合的,也可以是独立的,这取决于目标群体对这两种模式在减轻耻辱方面的作用的看法。这就需要制定针对服务不足群体的新办法,例如市场上的商人。
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引用次数: 0
Estimating the cost and efficiency gain of rolling out a multi-month dispensing programme for antiretroviral treatment in Tanzania. 估计在坦桑尼亚推出为期数月的抗逆转录病毒治疗配药规划的成本和效率增益。
IF 1.2 4区 医学 Q3 Medicine Pub Date : 2022-12-01 DOI: 10.2989/16085906.2022.2133619
George Ruhago, Steven Forsythe, Roland Van de Ven, Louis Apicella

Background: Globally, efforts to curtail the HIV pandemic are growing. The Joint United Nations Programme on HIV and AIDS (UNAIDS) and partners set the 95-95-95 targets to be achieved by 2025. Tanzania's ongoing transition from single-month ARV to longer multi-month dispensing (MMD) involves significant planning and shifts in existing resources, including health commodities, clinical staff and storage space. This study aimed at evaluating the costs and efficiency gains of rolling out MMD compared to the prior monthly dispending (MD) standard of care before the new guidelines.Methods: The analysis employed a health provider perspective utilising prior costing data collected to estimate cost of treatment for HIV/AIDS, including salaries, laboratory costs, antiretroviral drugs, other supplies and overhead costs. The projections were run from 2018 to 2030 using the Spectrum package for Tanzania.Results: Our model estimated that total treatment cost without MMD (including salaries, laboratory costs, antiretroviral drugs, other supplies, and overhead costs) is estimated to rise from USD 189 million in 2018 to USD 244 million in 2030. The introduction of a six-month MMD would lead to the total annual facility-based treatment costs being reduced to USD 205 million in 2030. When comparing MD to a six-month MMD, the total savings over the 13-year period would be USD 425 million. The introduction of six-month MMD for stable patients would reduce the average cost from USD 180 to USD 156 per patient per year if stable patients were only required to make six-monthly visit.Conclusions: The introduction of differentiated service delivery models (DSDMs) and MMD is already contributing to significant cost savings for Tanzania and will continue to do so as the country puts more stable patients on MMD. The potential gains from MMD implantation could further be harnessed if retention of treatment and viral suppression monitoring are prioritised.

背景:在全球范围内,遏制艾滋病毒流行的努力正在加强。联合国艾滋病规划署(UNAIDS)及其合作伙伴制定了到2025年要实现的“95-95-95”目标。坦桑尼亚正在进行的从单月抗逆转录病毒药物分配向更长时间的多月配药的过渡涉及重大规划和现有资源的转移,包括保健商品、临床工作人员和储存空间。本研究旨在评估与新指南出台之前的每月分配(MD)护理标准相比,推出MMD的成本和效率收益。方法:分析采用了保健提供者的观点,利用先前收集的成本核算数据来估计艾滋病毒/艾滋病治疗费用,包括工资、化验室费用、抗逆转录病毒药物、其他用品和间接费用。这些预测是在2018年至2030年期间使用坦桑尼亚的Spectrum一揽子计划进行的。结果:我们的模型估计,无烟雾病的总治疗费用(包括工资、实验室费用、抗逆转录病毒药物、其他用品和间接费用)估计将从2018年的1.89亿美元上升到2030年的2.44亿美元。到2030年,引入为期6个月的MMD将使基于设施的年度总处理成本降至2.05亿美元。当将MD与6个月的MMD进行比较时,13年期间的总节省将达到4.25亿美元。如果病情稳定的患者只需要进行6个月的就诊,那么对病情稳定的患者进行6个月的MMD治疗将使每位患者每年的平均费用从180美元降至156美元。结论:差异化服务交付模式(DSDMs)和烟雾疗法的引入已经为坦桑尼亚节省了大量的成本,并且随着该国让更多稳定的患者接受烟雾疗法,这种情况将继续下去。如果优先考虑保留治疗和病毒抑制监测,则可以进一步利用烟雾剂植入的潜在收益。
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引用次数: 0
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Ajar-African Journal of Aids Research
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