Apolipoprotein A1 (ApoA1) is a member of the Apolipoprotein family of proteins. It's a vital protein that helps in the production of high-density lipoprotein (HDL) particles, which are crucial for reverse cholesterol transport (RCT). It also has anti-inflammatory, anti-atherogenic, anti-apoptotic, and anti-thrombotic properties. These functions interact to give HDL particles their cardioprotective characteristics. ApoA1 has recently been investigated for its potential role in atherosclerosis, diabetes, neurological diseases, cancer, and certain infectious diseases. Since ApoA1's discovery, numerous mutations have been reported that affect its structural integrity and alter its function. Hence these insights have led to the development of clinically relevant peptides and synthetic reconstituted HDL (rHDL) that mimics the function of ApoA1. As a result, this review has aimed to provide an organized explanation of our understanding of the ApoA1 protein structure and its role in various essential pathways. Furthermore, we have comprehensively reviewed the important ApoA1 mutations (24 mutations) that are reported to be involved in various diseases. Finally, we've focused on the therapeutic potentials of some of the beneficial mutations, small peptides, and synthetic rHDL that are currently being researched or developed, since these will aid in the development of novel therapeutics in the future. 

Leveraging knowledge of HDLs major protein ApoA1: Structure, function, mutations, and potential therapeutics.

This study aims to analyze the relationship between corporate governance attributes and the International Financial Reporting Standard (IFRS) compliance among Zambian listed companies.,Data was collected through content analysis of annual reports and audited financial statements of 20 Zambian listed companies for the period 2012 to 2018. This is a longitudinal study which involved panel data analysis. A Hausman test was conducted to select the model to use to run the panel regression analysis.,The results indicate a positive statistically insignificant relationship between board size, board independence and IFRS compliance. A statistically significant negative relationship between audit committee independence and IFRS compliance. However, there is a positive relationship between board members with accounting and auditing experience, the inclusion of women on the board and IFRS compliance.,Limitation includes the narrow focus on listed companies only which cannot be generalized to other public interest and private companies in Zambia.,The study findings imply that corporate governance attributes such as the inclusion of qualified and experienced Chartered Accountants and women on the board will increase IFRS compliance. The appointment criteria of non-executive directors should be strengthened.,This is the first empirical study to analyze the relationship between IFRS compliance and corporate governance in Zambia. The study also responds to the call by the World Bank (2017) to empirically study IFRS compliance in Zambia and contributes to the scant literature in developing countries on determinants of IFRS compliance.

Effect of corporate governance attributes on IFRS compliance: evidence from a developing country

This study aims to investigate the impact of financial instrument disclosures under the International Financial Reporting Standard (IFRS) 7 on the cost of equity capital (COEC).,The sample consists of 56 banks listed in the Gulf cooperation council (GCC) stock markets over 7 years from 2011 to 2017. A self-constructed index is used to measure the compliance level in addition to quantitative methods and panel data regression adopted to test the research hypotheses.,The authors find that the compliance level with IFRS 7 does not improve from 2011 until 2017 in the GCC banks. The authors also find that compliance with IFRS 7 disclosures reduces the COEC.,The authors also provide new empirical evidence that the level of mandatory financial instruments disclosures under IFRS 7 reduces the COEC. The findings offer policy implications. It shows that compliance with IFRS 7 disclosure requirements leads to desirable economic consequences.

The impact of financial instruments disclosures on the cost of equity capital

This study aims to map determinants and analyze behavioral theory's role in the tax compliance of MSMEs in Indonesia to provide recommendations for future research agendas. This study uses a qualitative method with a bibliographic approach. This research object comprises 37 research articles published by Sinta accredited journals or Scopus indexed journals from 2014 to early October 2020. The results show that the most widely used behavioral theories are planned behavior and attribution theory. Meanwhile, the most tested determinants are tax knowledge, tax sanctions, and taxpayer awareness. The role and linkages of behavioral theory with several independent variables that still suggest various test results and several independent variables that are rarely tested both in Indonesia and in the international context are recommendations for future research agendas.

/pdf/the-role-of-behavioral-theory-in-the-research-of-msmes-tax-4rx0zlyrrc.pdf

THE ROLE OF BEHAVIORAL THEORY IN THE RESEARCH OF MSMEs TAX COMPLIANCE IN INDONESIA

Background: Hepatocellular carcinoma (HCC) is among the deadliest cancers worldwide, and advanced HCC is difficult to treat. Identifying specific cell subpopulations in the tumor microenvironment and exploring interactions between the cells and their environment are crucial for understanding the development, prognosis, and treatment of tumors. Methods: In this study, we constructed a tumor ecological landscape of 14 patients with HCC from 43 tumor tissue samples and 14 adjacent control samples. We used bioinformatics analysis to reveal cell subpopulations with potentially specific functions in the tumor microenvironment and to explore the interactions between tumor cells and the tumor microenvironment. Results: Immune cell infiltration was evident in the tumor tissues, and BTG1 + RGS1 + central memory T cells (Tcms) interact with tumor cells through CCL5-SDC4/1 axis. HSPA1B may be associated with remodeling of the tumor ecological niche in HCC. Cancer-associated fibroblasts (CAFs) and macrophages (TAMs) were closely associated with tumor cells. APOC1 + SPP1 + TAM secretes SPP1, which binds to ITGF1 secreted by CAFs to remodel the tumor microenvironment. More interestingly, FAP + CAF interacts with naïve T cells via the CXCL12–CXCR4 axis, which may lead to resistance to immune checkpoint inhibitor therapy. Conclusion: Our study suggests the presence of tumor cells with drug-resistant potential in the HCC microenvironment. Among non-tumor cells, high NDUFA4L2 expression in fibroblasts may promote tumor progression, while high HSPA1B expression in central memory T cells may exert anti-tumor effects. In addition, the CCL5–SDC4/1 interaction between BTG1 + RGS1 + Tcms and tumor cells may promote tumor progression. Focusing on the roles of CAFs and TAMs, which are closely related to tumor cells, in tumors would be beneficial to the progress of systemic therapy research.

/pdf/single-cell-rna-sequencing-reveals-cell-subpopulations-in-1rbdpuvy.pdf

Single-cell RNA sequencing reveals cell subpopulations in the tumor microenvironment contributing to hepatocellular carcinoma

This study aims to provide empirical evidence about the development of International Financial Reporting Standards (IFRS) study in Indonesia. This study analyzes thirty one IFRS articles derived from eight accredited national journals with observation period 2008-2017. We classify articles based on topics and research methods used, and then do mapping approach (charting the field). This study found financial statements quality is the most frequently researched topics. In addition, we also found research gaps on IFRS adoption and financial statement quality that were proxied by earning management and relevance. Evidently, the result of previous study is still not consistent. In addition, the previous research of IFRS adoption and the quality of financial reporting were carried out at the early phase of IFRS adoption so that it still needs to be examined how about the impact of IFRS adoption on the quality of financial reports in the next phase.

/pdf/empirical-evidence-of-ifrs-studies-in-indonesia-29iokfwuqt.pdf

Empirical evidence of IFRS studies in Indonesia

The disclosure of related party transactions was required in the financial statements because it is potentially misused by controlling shareholders. This study aims to examine controlling shareholders, audit committee characteristics, and related party transaction disclosure. The controlling shareholders are proxied by the family share ownership and the proportion of the controlling shareholder family members on the board of directors. The samples used in this study are family companies listed on the Indonesia Stock Exchange (IDX) in the year 2017. In this study, the multiple regressions were used to test the hypothesis. We found that controlling shareholders have a negative influence on related party transaction disclosure. Meanwhile, accounting expertise of the audit committee has a positive influence on related party transaction disclosure. Our result show companies that controlled by the family have low motivation to disclose related party transaction disclosure. However, accounting expertise audit committee may encourage companies to disclose related party transactions. JEL Classifications : G32, G34 DOI : https://doi.org/10.26905/jkdp.v23i1.2701

/pdf/controlling-shareholders-audit-committee-characteristics-and-3yrd6tqbv5.pdf

Controlling shareholders, audit committee characteristics, and related party transaction disclosure: Evidence from Indonesia

Objective: Liver cirrhosis and hepatocellular carcinoma (HCC) are chronic liver diseases that can cause serious health problems. Meanwhile, the methods used to detect liver cirrhosis and HCC are limited. Apolipoprotein A1 (ApoA1) is a protein that makes up high-density lipoprotein (HDL), which plays a role in liver cirrhosis and HCC, and can be used as a biomarker. This study aims to determine the ability of ApoA1 to detect and differentiate liver cirrhosis and hepatocellular carcinoma. Methods: This cross-sectional study was conducted on 47 patients with liver cirrhosis and HCC at Margono Soekarjo Regional General Hospital, Purwokerto, Indonesia. This study also involved 33 healthy participants from blood donors at the Blood Transfusion Unit, Indonesian Red Cross, Banyumas. Serum ApoA1 levels were analyzed by ELISA method. Receiver Operating Characteristics (ROC) were used to evaluate the diagnostic power of ApoA1 and differentiate between cirrhotic, HCC, and healthy patients. Multivariate binary logistic regression test to determine the most influential variables on the incidence of cirrhosis, HCC, and health. Results: ApoA1 was able to differentiate cirrhosis from HCC, cirrhosis from healthy and HCC from healthy, with sensitivity 56.7%, 86.7%, 70.6%, specificity 70.6%, 93.9%, 84.9%, respectively, and AUC 68.5%, 92.6%, 75.0%. AFP (p = 0.002, OR 1.004) and bilirubin (p = 0.021, OR 1.259) were variables that contributed to cirrhosis - HCC. Age (p = 0.011, OR 0.766) and AST (p = 0.003, OR 0.834) are variables that play a role in health - cirrhosis. ALT (p = 0.024, OR 0.965) and PT (p = 0.004, OR 0.253) are variables that play a role in healthy - HCC. Conclusion: ApoA1 was best for detecting healthy from cirrhosis, followed by healthy from HCC and cirrhosis from HCC. ApoA1 is not the primary variable determining the incidence of cirrhosis - HCC, healthy - HCC, and healthy – HCC.

https://doi.org/10.31557/apjcp.2022.23.6.2001

Potential of Apolipoprotein A1 (ApoA1) for Detecting Liver Cirrhosis and Hepatocellular Carcinoma

The transition to parenthood is a difficult and stressful time for many couples, and those who become parents in their teens will most likely experience stress and challenges. The objective of this review is to scrutinize evidence related to the experiences of the transition to parenthood in teenage married couples. The scoping review method used was the Arksey & O'Malley framework consisting of 5 stages including identification of the PICO framework, identification of relevant articles, searching for articles from databases such as Science Direct, Pubmed, and Willey, selecting in Prisma Flow Charts, conducting Critical Appraisal on articles, doing data charting, compiling, summarizing, and reporting the results. Based on the search results from the databases, 11 articles were obtained. Of the 11 articles, an assessment was carried out and all articles got a grade of A, 4 articles with the quantitative method and 7 articles with the qualitative method. Furthermore, 3 themes were identified, namely social support, psychological impact, and barriers. The conclusion of the study found a gap in the results of review articles in developed countries and developing countries. In developed countries, the results of review articles tend to focus on psychological problems in the transition to parenthood. The adolescent parents feel pressured and are not ready to become new parents, causing stress and depression when becoming new parents. In contrast to developing countries, psychological problems in the transition to parenthood tend to focus on social support and barriers to becoming new parents.

/pdf/experiences-of-the-transition-to-parenthood-in-teenage-2rl8fhvg.pdf

Experiences of the Transition to Parenthood in Teenage Married Couples

This research aims to find out the techniques applied by translator in translatingmetaphorical expressions in the novel Cuckoo’s Calling and to analysis the translation quality interms of accuracy, acceptability and readability in translating metaphorical expressions. This research applied descriptive quality method. A purposive sampling technique wasemployed in conducting this research. There are76 data of metaphorical expressions found inCuckoo’s Calling novel. Questionnaire used to assess accuracy, acceptability and readability ofthe translation in this research.   The findings show that there are four technique applied by the translator in translatingmetaphorical expressions. The techniques are: a) translating metaphor into metaphor with similarmeaning and form (30 data or 39, 47%), b) translating metaphor into simile (adding “like” or “as”)(20 data or 26,31%), c) translating metaphor into metaphor with similar meaning, but differentform, (21 data 27, 63%), d) translating metaphor without keeping the metaphorical imagery (5 dataor 6,57%). The analysis of translation accuracy of metaphorical expressions presents that 73 data (96,05%) are accurate and 3 data (3, 94%) are less accurate. In terms of acceptability, there are 66 data(86, 84%) are acceptable, 8data (13, 15%) are less acceptable and 2 data (2, 63%) are unacceptable.The last is about readability, 47 data (61, 84%) are readable, 24 data (31, 57%) are less readableand 5 data (6, 57%) are unreadable.   Based on the findings, it can be drawn that the techniques used by the translator influencedthe translation quality. The technique which produces the highest level of accuracy is translatingmetaphor into metaphor with similar meaning and form with 73 data (96, 05%) accurate. Similarto the level of accuracy, translating metaphor into metaphor with similar meaning and form1produces the highest level of acceptability with 66 acceptable data (86, 84%). The technique whichproduces the highest level of readability is translating metaphor into simile (adding “like” or “as”)with 47 data (61, 84%) readable. In this research, translating metaphor into metaphor with similar meaning and form is themost technique applied by the translator to translate metaphorical expressions. Thus, as translatingmetaphorical expressions is not an easy job to do, besides paying attention to the meaning ofmetaphor, the translator should paying attention to the context of situation in which the metaphorsappears.   Keywords: metaphorical expressions, translation techniques, translation quality

/pdf/the-translation-analysis-of-figure-of-speech-metaphorical-gk782axo0h.pdf

The Translation Analysis of Figure Of Speech: Metaphorical Expressions in Galbraith’s The Novel Entitled “Cuckoo’s Calling” and It’s Translation “Dekuk Burung Kukuk”

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