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The purpose of this study is to examine the influences of external auditor firm type, auditor tenure, and external auditor changes on the quality of Saudi Arabian financial reports. In particular, this study examines the quality of financial reports of companies listed on the Saudi Stock Exchange using a widely accepted evaluation model modified by JonesThis study aims to determine whether Big Four and non-Big Four audit firms, auditor tenures of three or more years, and external auditor changes have any impact on the quality of financial reports of Saudi-listed companies. This study uses 175 firm-year observations of 35 companies listed on the Tadawul Saudi Stock Exchange between 2017 and 2021. Using discretionary accruals (DACC) as modified by Jones to measure the quality of financial reports, the findings illustrate that there is a significant negative relationship between Big Four audit firms and DACC. However, the study also shows a significant positive correlation between auditor tenure and DACC. The research revealed that there is no significant relationship between auditor change and DACC. These results have practical implications for policy development. According to the outcomes of this research, there are numerous ramifications for both companies and the government in Saudi Arabia in terms of enhancing the relationship between companies and audit firms and determining the most suitable auditor tenure to improve the quality of financial reports. [ABSTRACT FROM AUTHOR]

Background: Inflammatory Bowel Disease (IBD) can significantly impact a patient's quality of life, and depression is a common mental health concern in individuals with chronic illnesses. Objectives: To systematically analyze existing research on the link between IBD and depression, focusing on prevalence and potential influencing factors. Methods: We conducted a systematic search of electronic databases like PubMed, MEDLINE, Science Direct, and Scopus. Two independent reviewers screened and extracted data from eligible studies. Results: Nine studies including 7925 participants in total and more than half of them 4210 (53.1%) were females-were included in our data. The prevalence of depression among IBD patients ranged from 7.5% to 53.2%, with a total prevalence of 2161 (27.3%). The increased incidence of depression in the IBD population was significantly associated with female gender, educational attainment, history of smoking, IBD-related operations, having a co-occurring diagnosis of hypertension or cerebrovascular injury, disease activity, and more corticosteroid use. Conclusion: The prevalence of depression in IBD patients was relatively high. Many risk factors were documented to increase the incidence of depression in IBD such as female gender and disease activity. The prevalence of depression in IBD patients was relatively high. Many risk factors were documented to increase the incidence of depression in IBD such as female gender and disease activity. [ABSTRACT FROM AUTHOR]

AbstractThe urgency of religious moderation in the context of education is crucial. Education is not only about academic knowledge, but also about shaping students’ character and attitude in life. This study aims to carry out a bibliometric analysis using the Scopus database as a data source. This research traces and analyzes the number of published documents related to this topic in a certain period of time. The results of the analysis show that the study of religious moderation and education is still relatively new and has not been widely discussed in the scientific literature. However, there has been an increase in the number of related published documents in recent years. In addition, this research also identified several related topics that were still minimally discussed, such as intolerance, religious extremism, and the role of educational institutions in supporting religious moderation. This study also maps the roots of the problem of intolerance, including in aspects such as politics, economics, and society. Specifically, this is demonstrated by distrust between ethnic and religious groups, religiosity, feeling threatened by another person or group, radicalism, socioeconomic disparities, the spread of fake news, and the spread of hate speech. This situation requires a responsive religious moderation learning model in the future. These findings provide a broader view of important issues that need further attention. The contribution of this study directs further research and development of studies on inclusive and tolerant education in dealing with complex challenges in religiously diverse societies.

A man who is 38 years old and diagnosed with attention-deficit hyperactivity disorder was prescribed methylphenidate. Three weeks later, he began experiencing progressive shortness of breath and coughing. Imaging of his chest showed patchy bilateral ground-glass opacities, and bronchoscopy revealed a 15% eosinophil count in his bronchoalveolar lavage. A transbronchial biopsy confirmed a diagnosis of eosinophilic pneumonia. The patient's condition improved when he was given steroids and stopped taking methylphenidate. However, he developed the same symptoms again a few days after restarting the medication, along with a skin rash. This strongly suggests that methylphenidate was the cause of his eosinophilic pneumonia.

This article aims to determine the impact of implementing Life Skill Education curriculum in anticipating adolescent problems at Unicef ​​Pilot Project School in Bone. Data collection techniques include interviews, observations, and documents. The data were analyzed by the stages of data display, data reduction, and data verification. The results showed that the impact of implementing LSE curriculum in anticipating adolescent problems in Bone was seen in independence of meeting personal needs in the form of students being able to be independent, gaining life skills, being able to overcome problems of Menstrual Hygiene Management (MKM), and being able to practice a variety of learning methods. Other independence in terms of meeting social needs are students being able to overcome bullying problems, managing environment, and overcoming child marriage. Therefore, it is expected to the government to issue a policy on the implementation of Life Skill Education curriculum to be applied in the educational environment because it has a positive influence on the prevention of child marriage. Abstrak: Artikel ini bertujuan untuk mengetahui dampak implementasi kurikulum Life Skill Education dalam mengantisipasi problematika remaja pada Sekolah Pilot Project Unicef di Kabupaten Bone. Teknik pengumpulan data diperolah meliputi wawancara, observasi dan dukumen. Data dianalisis dengan pendekatan kualitatif lalu diolah dengan tahap display data, reduksi data, dan verifikasi data. Hasil penelitian menunjukkan bahwa dampak implementasi kurikulum Life Skill Education dalam mengantisipasi problematika remaja di Bone terlihat pada kemandirian pemenuhan kebutuhan personal berupa: peserta didik mampu bersikap mandiri, peserta didik memperoleh keterampilan hidup, peserta didik mampu mengatasi masalah Manajemen Kebersihan Menstruasi (MKM), peserta didik mengetahui dan mampu mempraktikkan metode pembelajaran yang bervariasi. Kemandirian lainnya dalam hal pemenuhan kebutuhan sosial, berupa: peserta didik mampu mengatasi masalah bullying, mengelola lingkungan, dan mengatasi persoalan perkawinan anak. Implikasi penelitian diharapkan kepada pemerintah terkait untuk mengeluarkan kebijakan tentang implementasi kurikulum Life Skills education untuk diterapkan di lingkungan pendidikan karena memiliki pengaruh positif terhadap pencegahan perkawinan anak.

Objective: This study aimed to compare community beliefs regarding causes of illness and preventive actions of two minority ethnic groups in Indonesia. Method: A qualitative design with an ethnographic and phenomenological approach with a total of 18 participants. Result: The Ammatoa Kajang and Towani Tolotang do believe that many factors determine health status. Both ethnics keep the faith that fail to follow tribe's rules and disobedience to their customs and values inherited from their ancestors will affect their health. The most significant similarity is the way they respect their community leader and traditions. Although both ethnics believe that disease caused by evil spirits, they have a different perspective on disease prevention. While Ammatoa Kajang emphasis more on adherence to Ammatoa's instructions, Towani Tolotang perceives that they should maintain good relations and perform self-control. Conclusion: There is a need to develop health policies and programs for indigenous community without compromising preserved cultural values.

Objective: Health problems are complex problems the resultant of various environmental problems that are natural and man-made, socio-cultural, behavior, population, and genetics. Method: This research is a qualitative type with an ethnographic approach which is also supported by a phenomenological approach. Results: In the Ammatoa Kajang tribe, there are 4 special rituals related to health, namely Panganro (safety of the world and the hereafter and disease outbreaks), Andingingi (avoiding disasters), Allisa’Ere Tallasa (health and safety of children), and Abbole simaja (healing of diseases in children). The Towani Tolotang tribe has a Perrynyameng ritual, Sipulung ritual which aims to ask for protection, happiness, and health. Massempe attractions to test leg strength in children. Conclusions: Perceptions of the concept of illness, health, and the diversity of types of rituals used to repel disease are formed through a process of socialization which is hereditary believed and believed to be true.