The Impact of Ownership Structure and Audit Quality on Carbon Emission Disclosure: An Empirical Study from Indonesia

Bahagia TARIGAN,Agus Joko PRAMONO,Rusmin RUSMIN,Emita Wahyu ASTAMI 한국유통과학회 2022 The Journal of Asian Finance, Economics and Busine Vol.9 No.4

This study investigates the impact of ownership structures and audit quality on carbon emission disclosure. It also examines how audit quality affects the relationship between ownership structures and carbon emission disclosure. This research includes 106 standalone sustainability reports from non-financial companies that were listed on the Indonesia Stock Exchange (IDX) between 2015 and 2018. Our findings show that family and concentrated ownerships convey less information about carbon emissions. Our results fail to demonstrate that disclosure of carbon emissions could be a corporation’s approach to respond to stakeholder pressure and public visibility and to provide legitimacy for its existence. We also find a positive and significant association between high-quality (Big4) auditors and carbon emission performance. Our further result suggests that Big4 auditors seem to compromise their high standard quality on auditing family and concentrated ownership firms. They fail to influence their family and concentrated ownership clients to be socially responsible. Policymakers should support the existence of Big4 auditors as a driver of carbon emission performance. Top management should be proactive to tackle carbon emission issues by adopting stakeholder-driven mechanisms and establishing legitimacy with society. Nevertheless, the involvement of family and highly concentrated shareholders in decision-making processes and information disclosure should not be encouraged.

Risk Factors and Nutritional Profiles Associated with Stunting in Children

Febriani, Andi Dwi Bahagia,Daud, Dasril,Rauf, Syarifuddin,Nawing, Herry Demokrasi,Ganda, Idham Jaya,Salekede, Setia Budi,Angriani, Hadia,Maddeppungeng, Martira,Juliaty, Aidah,Alasiry, Ema,Artaty, Ratn The Korean Society of Pediatric Gastroenterology 2020 Pediatric gastroenterology, hepatology & nutrition Vol.23 No.5

Purpose: To analyze risk factors and various nutrients associated with stunting among children aged 6-60 months. Methods: This is a case-control and cross-sectional study between 40 stunting cases and 40 controls. Data on possible risk factors associated with stunting were obtained through direct interviews and using a questionnaire. Examination of vitamin D, zinc, albumin, and ferritin levels was performed on both groups. Data were analyzed using IBM SPSS Statistics for Windows, Version 23.0 (IBM Co., Armonk, NY, USA) to determine risk factors for stunting and to assess the relationship between nutritional levels and stunting. Results: The incidence of stunting was highest in children aged 12-36 months. Children with low weight and very low weight for age comprised of 55% and 22.5%, respectively, of the study participants. The highest mother's educational level was junior high school (40%). History of low birth weight (LBW) was more commonly observed in the stunting group than that in the control group (25.0% and 7.5%, respectively; p=0.034, odds ratio, 0.310 [95% confidence interval, 0.122-0.789]). Approximately 7.5% of cases had premature birth. Exclusive breast feeding was found to be not correlated with stunting. The mean zinc level in the stunting group was 34.17 ng/mL, which was different from that in the control group (50.83 ng/mL) (p=0.023). Blood ferritin, vitamin D, albumin, and calcium levels were not strongly correlated with stunting. Conclusion: LBW is the main risk factor contributing to stunting and is strongly associated with low zinc level.

A Critical Analysis of Intracranial Hemorrhage as a Fatal Complication of Dengue Fever

Andre Marolop Pangihutan Siahaan,Steven Tandean,Bahagia Willibrordus Maria Nainggolan,Junita Tarigan,Johan Samuel Sitanggang 대한신경외과학회 2023 Journal of Korean neurosurgical society Vol.66 No.5

Dengue fever is the most rapidly spreading mosquito-borne virus in the world, infecting about 100 million individuals. A rare but possibly dangerous consequence of dengue illness is intracranial hemorrhage (ICH). Currently, the pathogenesis of ICH is unknown. A number of studies have found a variety of risk factors for ICH in dengue. In addition, studies have reported the use of emergency surgery while monitoring thrombocytopenia in the therapy of dengue ICH. This review enumerates the potential predictors of ICH in dengue, discusses the use of brain imaging, and mentions the possibility of emergency surgery.

Quantifying the Technology Level of Production System for Technology Transfer

Yamane, Yasuo,Takahashi, Katsuhiko,Hamada, Kunihiro,Morikawa, Katsumi,Bahagia, Senator Nur,Diawati, Lucia,Cakravastia, Andi Korean Institute of Industrial Engineers 2011 Industrial Engineeering & Management Systems Vol.10 No.2

This paper develops a technology level quantification (TLQ) model by utilizing a learning curve. Original learning curve shows the relationship between cumulative number of units and the required time for the unit. On the other hand, in our developed model, the technology level, such as speed of production and quality of the produced items, is expressed as a function of not cumulative number of units but time, for increasing generality. Furthermore, for expressing each learning that consists of conceptual learning and operational learning, S-curve is utilized in our developed model. By fitting the S-curve and/or decomposing into some activities, our TQL model can be applied to approximate organizational and complicated process. Some variations in time and levels, parameters of our developed model are shown. By using the parameters, the procedure to identify our developed model is proposed. Also, the influential factors for the parameters of our developed model are discussed with classifying the factors into technoware, infoware, humanware, and orgaware. The expected technology level is utilized for expecting the capacity of production system, and the expected capacity can be utilized in predicting various changes in the organization and deciding managerial decision about TT. A case study in manufacturing industry shows the effectiveness of the developed model.

Quantifying the Technology Level of Production System for Technology Transfer

Yasuo Yamane,Katsuhiko Takahashi,Kunihiro Hamada,Katsumi Morikawa,Senator Nur Bahagia,Lucia Diawati,Andi Cakravastia 대한산업공학회 2011 Industrial Engineeering & Management Systems Vol.10 No.2

This paper develops a technology level quantification (TLQ) model by utilizing a learning curve. Original learning curve shows the relationship between cumulative number of units and the required time for the unit. On the other hand, in our developed model, the technology level, such as speed of production and quality of the produced items, is expressed as a function of not cumulative number of units but time, for increasing generality. Furthermore, for expressing each learning that consists of conceptual learning and operational learning, S-curve is utilized in our developed model. By fitting the S-curve and/or decomposing into some activities, our TQL model can be applied to approximate organizational and complicated process. Some variations in time and levels, parameters of our developed model are shown. By using the parameters, the procedure to identify our developed model is proposed. Also, the influential factors for the parameters of our developed model are discussed with classifying the factors into technoware, infoware, humanware, and orgaware. The expected technology level is utilized for expecting the capacity of production system, and the expected capacity can be utilized in predicting various changes in the organization and deciding managerial decision about TT. A case study in manufacturing industry shows the effectiveness of the developed model.

Establishment of effective plantlets regeneration protocol via isolated microspore culture in Malaysian indica rice MR219

Rahman Zuraida Abd,Seman Zulkifli Ahmad,Othman Ayu Nazreena,Ghaffar Mohamad Bahagia Ab,Razak Shahril Ab,Yusof Muhammad Fairuz Mohd,Nasir Khairun Hisam,Ahmad Khairulmazmi,Chow Yeow Lit,How Teo Chee,Saa 한국식물생명공학회 2022 Plant biotechnology reports Vol.16 No.3

The current study recognised the issues encountered in regenerating Malaysia MR219 rice plantlet via microspore culture and attempted to develop an efficient protocol in overcoming the restraints. In the present study, a high proportion of uninu- cleate microspores (49.17%) was isolated from Stage 2-Segment II panicle (59–61 days), which also exhibited the highest callus initiation rate of 8.50%. Maintenance of the panicles under a cool temperature of 4 °C for 7 days before isolating the microspores, resulted in the highest microspore viability of 58.33% and callus initiation rate of 9.33%. The microspore isola- tion protocol was also optimised in the present study. The filtration sieve engagement with a pore size of 80 µm and further suspension centrifugation at 800 rpm for 5 min produced the highest microspore viability percentage and callus initiation rate. The incorporation of 3.0 mg/L kinetin in conjunction with 0.5 mg/L 2,4-D greatly enhanced the callus initiation rate, with 11.33%. The callus proliferation capacity, with the formation of 481.67 mg callus, was significantly promoted by the addition of 1.0 mg/L kinetin and 0.5 mg/L 2,4-D into the growth medium. Moreover, a higher green plantlet regeneration frequency of 2.83% was induced by the supplementation of 8% sucrose, which produced an average of 3.50 green plantlets.