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Many companies consider tax costs to be the part of lost corporate profits, so companies go through various ways to maximize profits by reducing tax costs. One of the ways that companies do this is by taking aggressive tax measures. The purpose of this study was to show the effect of tax aggressiveness on corporate social responsibility disclosure. The study was conducted on 89 companies listed on the Indonesia Stock Exchange between 2015 until 2021 using the OLS regression analysis model and sensitivity analysis tests. The results showed that tax aggressiveness no effect the disclosure of corporate social responsibility, although this effect is only seen in the next one year's observation (t+1). These results show that the effect of a policy cannot be measured directly within the same time frame as when it was created. The study also found that only company size had any effect on social responsibility disclosure, while leverage, capital intensity and profitability had no effect on social responsibility disclosure.

The use of information technology in business is an important thing to implement in order for businesses to gain competitive advantage. In order to provide superior value to customers or potential customers, companies can implement mobile advertising. Mobile advertising is an advertising service on smartphones and mobile devices that can access content in various forms, from simple text messages to interactive content. This study aims to design a Location-Based Service (LBS) based mobile advertising for advertising and promotion. The method in this study uses the waterfall method with the programming language in this system using Java. This application system runs on the Android operating system. The database used is MySQL. This system can be operated on the Android system to be used for promotion.

The very rapid development of technology helps a lot in terms of disseminating information to be faster, more accurate, and not limited by place and time. Technology in the tourism sector is not only used as a promotional medium, but technology is also a learning medium for entrepreneurs in the tourism sector so it is important for the tourism sector to have an information system as a medium for disseminating information. The Jambi City Tourism Information System is an information system that contains a collection of information data that summarizes information about the region, province or tourism place in the city of Jambi which is compiled in a web-based information system, with this information system it can make it easier for the public to obtain information. , accelerating the service of information sources. The design of the tourism information system in the city of Jambi is built in a web-based form with system design assisted by several tools such as the programming language PHP, Javascript, MySQL, Xampp, and Adobe Dreamweaver.

Kredit merupakan suatu fasilitas keuangan yang memungkinkan seseorang atau badan usaha untuk meminjam uang untuk membeli produk dan membayarnya kembali dalam jangka waktu yang ditentukan. PT.Bank Tabungan Negara (BTN) KCP Serang merupakan memiliki beberapa kegiatan perusahanan salah satunya adalah Kredit Pemilikan Rumah (KPR). Dalam proses pengajuan KPR, pihak Bank mengalami kesulitan menentukan calon nasabah yang berhak menerima KPR dan proses pengajuan KPR yang dilakukan oleh calon nasabah membutuhkan proses dan waktu yang cukup lama. Dari hal tersebut dibutuhkan suatu sistem pendukung keputusan pemberian KPR di Bank BTN KCP Serang. Sistem pendukung keputusan adalah sistem yang dapat membantu seseorang dalam mengambil keputusan yang akurat dan tepat sasaran. Salah satu metode yang digunakan dalam SPK adalah simple additive weighting (SAW). SAW merupakan metode yang paling banyak digunakan dalam memecahkan permasalahan, seperti dalam SPK penentuan kelayakan nasabah penerima KPR. Metode SAW pemberian KPR memiliki beberapa kriteria yang menjadi dasar pengambilan keputusan antara lain character, capacity, capital, collateral dan condition. Hasil penelitian ini adalah membuat aplikasi sistem pendukung keputusan pemberian KPR untuk memberikan kemudahan dalam pengambilan keputusan pemberian KPR.

Background: Thermal ablation has recently become a key therapy for the treatment of colorectal liver metastasis (CLM). However, the role of ablation in combination with resection has not yet been firmly established. We hypothesize that in patients with CLM, those who undergo liver resection with ablation (RA) have similar outcomes compared with those who undergo liver resection only., Methods: We reviewed a multicenter international database of 906 surgical procedures for CLM from 5 high volume hepatobiliary surgical units. Patients undergoing RA (n = 63) were matched based on the number of lesions and tumor size using a 1:1 balanced propensity score analysis with those having resection only (n = 63). Our primary outcomes were overall survival (OS) and disease-free survival (DFS)., Results: The mean age of our cohort was 58 ± 11 years, with 43% females. With a median follow-up of 70.8 months, patients in the resection and RA group had a median OS of 45.1 and 54.8 months (p = 0.71), respectively. The median DFS was 22.7 and 14.2 months (p = 0.045), respectively. Using a multivariate Cox proportional hazards regression model, the treatment approach was not associated with OS (p = 0.94) or DFS (p = 0.059). A higher number of lesions is independently associated with worse DFS (hazard ratio: 1.12, p < 0.01). When there was disease recurrence, the region of recurrence was similar between the RA versus resection only groups (p = 0.27), but there was a shorter time to recurrence in the RA group (p = 0.002)., Conclusion: For CLM, the treatment approach was not significantly associated with OS or DFS, while tumor biology likely played an important role. Prospective research on the quality and effectiveness of thermal ablation combined with hepatic resection is warranted., (© 2024 Wiley Periodicals LLC.)

Background: This study investigates the impact of margin status after colorectal liver metastasis (CLM) resection on outcomes of patients after neoadjuvant treatment versus those who underwent upfront resection., Methods: An international collaborative database of CLM patients who underwent surgical resection was used. Proportional hazard regression models were created for single and multivariable models to assess the relationship between independent measures and median overall survival (mOS)., Results: R1 was associated with worse OS in the neoadjuvant group (mOS: 51.8 m for R0 vs. 26.0 m for R1; HR: 2.18). In the patients who underwent upfront surgery, R1 was not associated with OS. (mOS: 46.7 m for R0 vs. 42.6 m for R1). When patients with R1 in each group were stratified by adjuvant treatment, there was no significant difference in the neoadjuvant group, while in the upfront surgery group with R1, adjuvant treatment was associated with significant improvement in OS (mOS: 42.6 m for adjuvant vs. 25.0 m for no adjuvant treatment; HR: 0.21)., Conclusion: R1 is associated with worse outcomes in the patients who receive neoadjuvant treatment with no significant improvement with the addition of adjuvant therapy, likely representing an aggressive tumor biology. R1 did not impact OS in patients with upfront surgery who received postoperative chemotherapy., (© 2024 Wiley Periodicals LLC.)

Competing Interests: The authors report no conflicts of interest in this communication.

Background: Although colorectal hepatic metastases (HM) and peritoneal surface disease (PSD) are distinct biologic diseases, they may have similar long-term survival when optimally treated with surgery., Methods: This study retrospectively reviewed prospectively managed databases. Patients undergoing R0 or R1 resections were analyzed with descriptive statistics, the Kaplan-Meier method, and Cox regression. Survival was compared over time for the following periods: 1993-2006, 2007-2012, and 2013-2020., Results: The study enrolled 783 HM patients undergoing liver resection and 204 PSD patients undergoing cytoreduction and hyperthermic intraperitoneal chemotherapy (HIPEC). Compared with PSD patients, HM patients more often had R0 resections (90.3% vs. 32.4%), less often had pre-procedure chemotherapy (52.4% vs. 92.1%), and less often were functionally independent (79.7% vs. 95.6%). The 5-year overall survival for HM was 40.9%, with a median survival period of 45.8 months versus 25.8% and 33.4 months, respectively, for PSD (p < 0.05). When stratified by resection status, R0 HM and R0 PSD did not differ significantly in median survival (49.0 vs. 45.4 months; p = 0.83). The median survival after R1 resection also was similar between HM and PSD (32.6 vs. 26.9 months; p = 0.59). Survival between the two groups again was similar over time when stratified by resection status. The predictors of survival for HM patients were R0 resection, number of lesions, intraoperative transfusion, age, and adjuvant chemotherapy. For the PSD patients, the predictors were peritoneal cancer index (PCI) score, estimated blood loss (EBL), and female gender., Conclusion: The study showed that R0 resections are associated with improved outcomes and that median survival is similar between HM and PSD patients when it is achieved. Surveillance and treatment strategies that facilitate R0 resections are needed to improve results, particularly for PSD., (© 2023. Society of Surgical Oncology.)

Introduction: Complete resection of colorectal liver metastasis (CLM) improves long-term survival in colorectal cancer. However, there is limited recent data on conditional survival (CS) as postoperative survival milestones are achieved post-hepatectomy., Methods: A retrospective analysis was performed on the penta-institutional Colorectal Liver Operative Metastasis International Collaborative (COLOMIC), with 906 consecutive CLM hepatectomy cases. CS was calculated using Bayes' theorem and Kaplan-Meier analysis. Additional CS analyses were performed on additional clinicopathologic risk factors, including colon cancer laterality, KRAS mutation status, and extrahepatic disease., Results: The 5-year CS was 40.6%, 45.3%, 52.8%, and 65.3% at 0, 1, 2, and 3 years postoperatively, with significant improvements each year (p < 0.005). CS was not significantly different between right-sided and left-sided colorectal cancers by 3 years postoperatively. Patients with KRAS mutations had worse CS at all timepoints (p < 0.001). Extrahepatic disease was a poor prognostic factor for OS and CS (p < 0.001). However, CS for patients with KRAS mutations or extrahepatic disease improved significantly as 2-year, postoperative survival was achieved (p < 0.05)., Conclusions: Five-year CS after hepatectomy for CLM improved with each passing year of survival postoperatively. Although extrahepatic disease and KRAS mutations are poor prognostic factors for OS, these populations still had improved CS after 2 years postoperatively., (© 2023. Society of Surgical Oncology.)

Background: During pregnancy, pregnant women are susceptible to malaria, contributing significantly to maternal and infant mortality., Objective: This research was conducted to study the effect of Plasmodium berghei infection in pregnant mice on fetal growth retardation through placental cell apoptosis and the change of local vascularization., Methods: Eighteen pregnant Balb/c strain mice resulting from simultanously mating were divided into two groups those were nine pregnant mice used as non infected group and nine pregnant mice infected with Plasmodium berghei on day 9th post mating used as infected group respectively. On day 15th of post mating, all of the pregnant mice were killed. Fetal weights were measured using analytic balance. Apoptosis of placental cells and VEGF expression in the placental tissue were measured using immunohistochemistry., Results: Result showed that there was sequestration of parasite-infected red blood cells (PRBCs) in intervillous space. Statistical analysis showed that the fetal weights in infected pregnant mice group was significantly lower than non infected one (p = 0.01), and the placental cell apoptosis in placental tissue of infected pregnant mice was significantly higher than the non infected one (p=0.00).There was also a significant difference on VEGF expression between infected group and non infected group (p= 0,00)., Conclusion: Plasmodium berghei infection in pregnant Balb/c mice can cause fetal growth retardation due to high of placental cell apoptosis and low VEGF expression., Competing Interests: There are no conflicts of interest., (© 2023 Kana Mardhiyyah, Tanto Hariyanto, Teguh Wahju Sardjono, Sri Winarsih, Tatit Nurseta, Loeki Enggar Fitri.)

Background: Chemotherapy has been increasingly combined with surgery as multimodality treatment for resectable colorectal-liver metastases (CLM). There is paucity of clinical data addressing optimal timing of chemotherapy relative to surgery. We examined outcomes of patients undergoing hepatectomy for resectable CLM., Methods: Seven hundred and eighteen patients treated with hepatectomy for CLM were analyzed from five hepatobiliary institutions between 2000 and 2018. Overall survival (OS) was measured from time of hepatectomy for patients receiving: surgery alone, neoadjuvant, adjuvant, and neoadjuvant-plus-adjuvant (perioperative) chemotherapy. Kaplan-Meier analysis was performed to detect differences in OS between treatment groups. Single- and multi-variable analysis with Cox proportional hazards were run for OS between groups., Results: One hundred and thirty-seven patients (19.08%) received surgery, 104 (14.48%) received neoadjuvant-only, 214 (29.81%) received adjuvant-only, and 263 (36.63%) received perioperative chemotherapy; with median OS of 48.20, 46.83, 56.27, and 49.93 months, respectively. No differences in median OS were seen between groups on Kaplan-Meier analysis. No significant difference in Charlson-Deyo comorbidity status was seen between groups (p = 0.853), while significant difference was seen in maximum tumor size (p = 0.0023). On multivariate analysis, adjuvant (p = 0.010) and perioperative (p = 0.020) chemotherapy were independently associated with OS compared to surgery alone., Discussion: Despite group differences, chemotherapy after surgery was independently associated with improved OS in CLM., (© 2022 Wiley Periodicals LLC.)

The development of environmentally benign hydrometallurgical processes to treat spent lithium-ion batteries (LIBs) is a critical aspect of the electronic-waste circular economy. Herein, as an alternative to the highly explosive H 2 O 2 , discarded orange peel powder (OP) is valorized as a green reductant for the leaching of industrially produced LIBs scraps in citric acid (H 3 Cit) lixiviant. The reductive potential of the cellulose- and antioxidant-rich OP was validated using the 3,5-dinitrosalicylic acid and 2,2'-azino-bis(3-ethylbenzothiazoline-6-sulfonic) acid assays. Leaching parameters such as OP concentration (200 mg), processing temperature (100 °C), H 3 Cit concentration (1.5 M), reaction duration (4 h), and slurry density (25 g/mL) were systematically optimized to achieve 80-99% leaching efficiencies of Ni, Mn, Co, and Li from the LIB "black mass". Importantly, solid side-streams generated by the OP-enabled leaching displayed negligible cytotoxicity in three different human cell lines, suggesting that the process is environmentally safe. As a proof of concept, Co(OH) 2 was selectively recovered from the green lixiviant and subsequently utilized to fabricate new batches of LiCoO 2 (LCO) coin cell batteries. Galvanostatic charge-discharge test revealed that the regenerated batteries exhibited initial charge and discharge values of 120 and 103 mAh/g, respectively, which is comparable to the performance of commercial LCO batteries. The use of fruit peel waste to recover valuable metals from spent LIBs is an effective, ecofriendly, and sustainable strategy to minimize the environmental footprint of both waste types.

Varietal data from 27 crop species from five continents were drawn together to determine overall trends in crop varietal diversity on farm. Measurements of richness, evenness, and divergence showed that considerable crop genetic diversity continues to be maintained on farm, in the form of traditional crop varieties. Major staples had higher richness and evenness than nonstaples. Variety richness for clonal species was much higher than that of other breeding systems. A close linear relationship between traditional variety richness and evenness (both transformed), empirically derived from data spanning a wide range of crops and countries, was found both at household and community levels. Fitting a neutral "function" to traditional variety diversity relationships, comparable to a species abundance distribution of "neutral ecology," provided a benchmark to assess the standing diversity on farm. In some cases, high dominance occurred, with much of the variety richness held at low frequencies. This suggested that diversity may be maintained as an insurance to meet future environmental changes or social and economic needs. In other cases, a more even frequency distribution of varieties was found, possibly implying that farmers are selecting varieties to service a diversity of current needs and purposes. Divergence estimates, measured as the proportion of community evenness displayed among farmers, underscore the importance of a large number of small farms adopting distinctly diverse varietal strategies as a major force that maintains crop genetic diversity on farm.