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This study looks at the options and issues surrounding financial reporting in Nigerian small and medium-sized businesses (SMEs). The purpose of the study was to identify the difficulties that Small & Medium Businesses (SMEs) in implementing efficient financial accounting reporting in Nigeria, as well as to determine the extent to which insufficient accounting records in SMEs in Nigeria are caused by subpar credit facilities. Data were gathered using the survey method, time series data, and the CBN statistical bulletin and questionnaire. A straightforward percentage table was used to assess the generated data. Inadequate accounting books and records, manpower, accounting system, and failure to conduct transactions through the banking system are the main obstacles that SMEs face when preparing and presenting financial reports, according to the study. The report suggests, among other things, that the two primary organizations in Nigeria, ICAN and ANAN, should support professional accountants as they are the only ones who can maintain appropriate books of accounts and prepare financial records its members to provide SMEs in Nigeria with free expert services.

CKD patients undergoing hemodialysis need to manage fluid restrictions, fluid restrictions trigger thirst and cause hypervolemia which can worsen the patient's condition. The intervention of sucking ice cubes or slimmer ice can help reduce thirst and help patients manage fluids. The aim of this scientific work is to provide slimber ice therapy intervention to reduce thirst in Chronic Kidney Failure patients undergoing hemodialysis. This case study uses a descriptive method with a nursing process approach carried out on 3 respondents aged 19-56 years using a One Group Pretest Posttest research design and measured using the Visual Analog Scale (VAS) instrument before and after being given slimber ice therapy and analyzed by calculating the average value. The results showed that the age of the respondents was 19-56 years, gender was female for 1 respondent, male for 2 respondents. After being given slimber ice therapy to 3 respondents twice, when the patient underwent hemodialysis therapy twice a week, the average score for thirst was reduced from a VAS score of 5.1 (moderate thirst) to a score of 1.2 (light thirst) after being given the therapy. It is hoped that the results of this case study can be applied to reduce thirst and help limit fluids in CKD patients undergoing hemodialysis at Charitas Hospital Palembang.

Chronic kidney failure or chronic kidney disease (CKD) is a non-communicable disease that has increased the prevalence of mortality and morbidity in the last 20 years. The prevalence according to RISKESDAS in 2013 showed CKD was 2% and increased to 3.8% (739,208) in 2018. Dialysis is a kidney replacement therapy (TPG) which is used to prevent kidney deterioration. TPG carried out throughout life will change the patient's life physically, cognitively, psychologically, socially, and spiritually. When undergoing dialysis, patients experience ambivalent feelings towards the hemodialysis process that they are currently undergoing, namely positive feelings in the form of happiness when washing freely and negative feelings including feelings of anxiety and worry about the disease they are experiencing. This study aims to determine the existence of family relationships and the length of undergoing hemodialysis on the level of anxiety in patients with chronic kidney failure at Hospital X Jakarta. The method used is quantitative analysis with a cross-sectional research design on 45 respondents with the Spearman Rank correlation test. The results show a significant relationship between family support and the length of time undergoing hemodialysis with the level of anxiety in chronic kidney failure patients with values of ? = 0.001 < ? and ? = 0.007 < ?, correlation coefficient (rs) = 0.472 and (rs) = -0.397, so H0 is rejected and H1 is accepted with a moderate level of significance. In conclusion, family support and the length of time undergoing hemodialysis have a moderate relationship to anxiety levels in chronic kidney failure patients.

Hypertension is one of the non-communicable diseases that can cause death. This disease is called the silent disease because sufferers do not know they have hypertension. One of the absolute requirements for achieving effective therapy and improving the quality of life of patients is compliance, while patient non-compliance in taking medication is one of the main factors causing therapy failure. The role of nurses as educators helps patients increase their knowledge about medical care and actions so that patients get information to improve drug compliance for hypertension. This study was conducted to determine the relationship between the role of nurses as educators and medication adherence in patients with hypertension at the Larangan Utara Health Center. The study design was a correlational design with a cross-sectional approach. The study population was all patients with hypertension who came for treatment at the Larangan Utara Health Center in Tangerang City. The sampling technique was Non Probability Sampling using the Purposive Sampling approach, namely 96 respondents. Data analysis of univariate and bivariate analysis using the chi-Square test. The results showed that out of 96 respondents, 44 people chose the role of nurses with a moderate level of compliance (45.8%) and 28 respondents had high compliance (38.9%). The conclusion is that there is an influence between the role of nurses as educators and medication adherence. So the better the role of nurses as educators, the more patient compliance in taking medication

Floods are natural disasters that often occur in Indonesia and cause damage to property, infrastructure, and casualties. One of the main factors causing flooding is the failure of water management systems such as reservoirs to manage the sudden increase in water volume. This research aims to design an automatic reservoir sluice controller by utilizing Internet of Things (IoT) technology to reduce flood risk. The system uses a NodeMCU ESP8266 microcontroller and an HC-SR04 ultrasonic sensor to monitor the water level in real-time, as well as a servo motor that controls the sluices. The system is connected to the Blynk app, allowing remote monitoring and control of the sluice gates via mobile devices. This tool automatically adjusts the position of the sluice gate based on sensor data to keep the water level safe and reduce the potential for flooding. The test results show that this IoT-based automated system is able to work effectively in controlling sluice gates and can be used for flood disaster prevention in the surrounding environment.

Mother's milk (ASI) has an important role in increasing the baby's immune system and baby's weight. Breast milk production that is not strong enough causes the baby's needs to not be fulfilled and the failure of exclusive breastfeeding. Based on a survey conducted by the research and development agency in the field of Health, it was found that 46% of the inability to breastfeed occurred due to lack of breast care, 25% due to the frequency of breastfeeding less than 8x/day, 14% due to newborns (LBW), 10% premature, and 5% due to acute or chronic disease. The decrease in breast milk production during the puerperium can be caused by a lack of stimulation of the hormones prolactin and oxytocin which play a very important role in the smooth production of breast milk. Marmet massage and oxytocin massage are safe ways to stimulate the breasts to produce more milk.

Liver damage induced by hepatotoxic compounds such as N-acetyl-p-aminophenol (N-APAP) remains a significant global health concern. Hepatotoxicity caused by N-APAP, particularly in cases of overdose or prolonged use, can lead to a reduction in glutathione levels in the liver, resulting in oxidative stress and cellular damage. This condition contributes to an increased incidence of liver diseases, including toxic hepatitis and acute liver failure, which can lead to serious complications and even death. Although various pharmacological therapies, such as N-acetylcysteine (NAC), are available to address N-APAP-induced liver damage, limitations such as side effects, high costs, and variable efficacy have driven the search for safer and more affordable therapeutic alternatives. Therefore, research on natural hepatoprotective agents, such as extracts from the rhizomes of fingerroot (Boesenbergia rotunda), has become increasingly relevant in addressing this issue. The aim of this study was to evaluate the hepatoprotective potential of ethanol extract from fingerroot rhizomes (Boesenbergia rotunda) in protecting the liver from N-acetyl-p-aminophenol (N-APAP)-induced damage. Specifically, this research focuses on measuring glutathione levels as a key indicator of the liver's protective mechanism against oxidative stress. In this study, 30 male White rats were randomly divided into six groups, each consisting of five rats. All rats were orally administered the extract at predetermined doses for 10 consecutive days, except for the negative and positive control groups. On the 10th day, all groups (except group 1) were treated with paracetamol (800 mg/kg body weight) to induce liver damage. Twenty-four hours after induction, the rats were sacrificed and liver samples were collected. Glutathione levels were measured using the ELISA immunosorbent assay. Statistical analysis showed that administering the ethanol extract of Fingerroot rhizomes (EERTK) for 10 days prior to N-APAP induction significantly increased the average antioxidant enzyme GSH-Px levels in the liver homogenate of rats in the EERTK 250 mg/kg BW (43.36 ± 1.34 U/mg protein), EERTK 500 mg/kg BW (55.70 ± 2.15 U/mg protein), and 750 mg/kg BW (53.14 ± 2.57 U/mg protein) group compared to the negative control group (N-APAP 800 mg/kg BW), which had the lowest average antioxidant enzyme GSH-Px level (33.86 ± 3.52 U/mg protein).

Consumer dispute resolution in Indonesia is an increasingly relevant issue, considering the high dynamics of transactions that occur in the goods and services sector, including in the property sector. Consumers, as the weaker party in business transactions, often face problems related to the quality of goods/services received, delays, unilateral cancellations, or even failure in property development. Therefore, resolving consumer disputes is very important and requires adequate legal protection. This type of research is normative juridical research. Normative research is literature research by examining theoretical approaches and concepts that examine consumer disputes. Normative juridical research is legal research that places law as a building system of norms. Problems arise when consumers in good faith have paid all Down Payment obligations, but the business actor actually takes a unilateral decision to cancel the apartment construction project. Consumers who have invested funds amounting to IDR 307,530,900 are trying to get a refund, but the business actor does not show responsiveness and good faith in the refund process. This situation finally forced consumers to take legal action by filing a lawsuit with BPSK Medan City on December 5 2022. This case is a clear example of the application of consumer protection and the importance of BPSK as an alternative for resolving disputes outside of court. This decision also reflects the principles of justice and legal certainty in consumer disputes, where agreed consumers can obtain their rights through an arbitration mechanism.

Nephrons are the smallest functional units in the kidneys that are responsible for filtering blood, regulating fluid balance, and excreting waste through urine. When nephrons are damaged or diseased, kidney function can be significantly impaired. Nephron damage is usually caused by various factors, such as hypertension, diabetes, kidney infections, or certain drug toxicity. In the early stages, nephron damage can cause a decrease in glomerular filtration rate (GFR). As a result, metabolic waste products such as urea and creatinine accumulate in the blood, known as azotemia. Over time, progressive damage to the nephrons can trigger chronic kidney disease (CKD). In more severe cases, when most of the nephrons are no longer functioning, the kidneys lose their ability to maintain the body's homeostasis. This results in electrolyte imbalance, metabolic acidosis, and excess fluid buildup, known as end-stage renal disease (ESRD). At this stage, patients require renal replacement therapy such as dialysis or kidney transplantation to survive. Prevention of nephron damage is very important, including through the management of comorbidities such as diabetes and hypertension, adequate fluid intake, and avoiding exposure to toxic substances that damage the kidneys. Thus, the risk of kidney failure can be minimized.

This research aims to identify the nature of the cash flow statement, methods of preparing it and its indicators. Identify the nature of profitability and explain its indicators, shed light on the topic of predicting the financial distress of economic units, the causes of distress and ways to treat it, and use cash flow and profitability indicators to help predict the financial distress of Iraqi industrial companies listed on the Iraq Stock Exchange in the second and third years preceding the financial distress. The research community is represented by the industrial companies listed on the Iraq Stock Exchange, which number (21) companies until January 2023, while the study sample is the Iraqi Engineering Works Company in order to apply the current research in it. The research reached several conclusions, the most important of which was that the increase in cases of financial distress to which Iraqi industrial companies are exposed is due to the lack of instructions or directives specific to the industrial sector and the failure to use financial indicators through quantitative methods and methods to predict financial distress before it occurs, and to determine what the financial position will be in the future.

Heart failure is a collection of clinical findings due to structural and functional disorders of ventricular filling and blood ejection. Heart failure can be caused by various medical conditions, including hypertension and myocardial infarction. In addition, heart failure can also be caused by congenital abnormalities, kidney disorders, lung disorders, infections, autoimmune diseases, and malignancies. Based on data, mortality due to heart failure reaches 50% in the first 5 years. Heart failure is responsible for 287,000 deaths per year. About half of people with heart failure die within five years of being diagnosed. The initial symptoms that commonly occur in patients with heart failure are dyspnea (shortness of breath), fatigue and fluid retention. Therapy for patients with heart failure includes non-pharmacological therapy and pharmacological therapy.

Chronic kidney failure in the end stage requires kidney replacement therapy in the form of haemodialysis. Haemodialysis is not to cure but as a replacement therapy for kidney function to clean the blood from various substances that cannot be excreted naturally by the kidneys which must be done for life. Chronic kidney failure patients undergoing haemodialysis can cause life changes that will affect the patient’s quality of life. This study aims to determine the relationship between the duration of haemodialysis therapy and age and the quality of life in chronic kidney failure patients at PKU Muhammadiyah Gamping Hospital. This study employed a descriptive correlation study with a cross-sectional method. The study population was 165 patients with a sample of 115 respondents. The instrument to determine the quality of life was the Kidney Disease Quality of Life (KDQOL) Questionnaire and interviews were done to determine the age and duration of haemodialysis therapy. The results of statistical tests using the Kendall Tau test showed a p-value> 0.05, which is 0.059 for the test of the duration of haemodialysis therapy with quality of life. Thus, it can be concluded that there is no significant relationship between the duration of haemodialysis therapy and quality of life in chronic kidney failure patients at PKU Muhammadiyah Gamping Hospital. Statistical tests for age with quality of life using the Kendall Tau test showed a p-value> 0.05, which is 0.694. Therefore, it can be concluded that there is no significant relationship between age and quality of life in chronic kidney failure patients at PKU Muhammadiyah Gamping Hospital.

Exclusive breastfeeding is the primary and best source of nutrition for infants. The World Health Organization (WHO) strongly recommends exclusive breastfeeding due to its numerous benefits for infant growth, particularly during the first six months of life. However, the significance of breastfeeding is often not conveyed effectively to nursing mothers, resulting in many failing to exclusively breastfeed their babies and opting instead for formula milk or other types of food. One reason for this failure is the lack of information provided to mothers, which weakens their motivation to consistently provide exclusive breastfeeding to their babies aged 0-6 months. To address this issue, a counseling session was conducted in Sayar Subdistrict, Serang City, with 15 participants. The session employed a pre-test and post-test method using a questionnaire consisting of 10 questions to measure the participants' knowledge of exclusive breastfeeding. The assessment was divided into three categories: good knowledge, adequate knowledge, and poor knowledge. The pre-test results showed that 13% of participants had good knowledge, 20% had adequate knowledge, and 67% had poor knowledge. After the counseling session, the results improved significantly, with 87% of participants categorized as having good knowledge, 13% with adequate knowledge, and none in the poor knowledge category. With this improved understanding of exclusive breastfeeding, it is hoped that the participants will be able to implement exclusive breastfeeding for their babies.

The role of the TNI is very important in creating and maintaining the security of the community in fulfilling human rights, but based on the long history in Indonesia, it is suspected that there has been violence and serious human rights crimes committed by state apparatus and security actors. The principle of command responsibility for military commanders, police superiors and other civilian superiors is at least three reasons that underlie the thinking of military commanders, police superiors and other civilian superiors, namely the commander or superior who has the power to give orders and is responsible for the failure to control or control his subordinates. This research examines the following issues: 1) How is criminal responsibility for crimes against humanity committed by TNI soldiers or troops in security restoration operations after the occurrence of military operations other than war (OMSP); 2) Which court is authorized to try the case of crimes against humanity committed by TNI soldiers or troops in security restoration operations after the occurrence of military operations other than war (OMSP). This type of research is normative legal research using the approach method used, namely the statutory approach and concept approach. Source of legal material. The sources of legal materials used are primary legal materials and secondary legal materials. Legal material search techniques are carried out by literature study or document study. 

Neonatal asphyxia is a critical emergency condition in newborns characterized by the failure to initiate or maintain spontaneous and regular breathing, leading to hypoxemia, hypercapnia, and acidosis. One of the primary interventions to manage this condition is positive pressure ventilation using a resuscitation device such as a T-piece resuscitator or Neopuff. The Neopuff device has advantages over manual methods because it can provide stable and controlled Peak Inspiratory Pressure (PIP) and Positive End-Expiratory Pressure (PEEP), thereby reducing the risk of lung injury in newborns. The results show that the Arduino-based Neopuff device is capable of producing PIP pressures between 15–25 cmH₂O and PEEP pressures between 4–6 cmH₂O, which are within the recommended clinical standards for neonatal resuscitation. The pressure sensor successfully detected real-time changes, and pressure adjustment could be performed precisely. Therefore, this device can serve as a simple, affordable, and effective alternative for neonatal resuscitation, with potential for further development through an automatic control system to enhance accuracy and safety

This study aims to analyze legal certainty in the post-acquisition integration process and its impact on the protection of shareholders' rights based on the Limited Liability Company Law (UUPT) and the Financial Services Authority Regulation (POJK). Using a normative legal approach and case studies, this study finds that the absence of specific regulations, weak supervisory mechanisms, and the lack of synchronization of corporate culture are the main factors causing integration failure and potential losses for shareholders, especially minority shareholders. To realize a fair and sustainable integration process, it is necessary to strengthen internal governance based on the principles of Good Corporate Governance (GCG), risk-based supervision, and external regulatory reforms that are more responsive to business dynamics. This study recommends the active involvement of authorities in regulating post-acquisition integration and the implementation of transparent and accountable evaluation mechanisms to protect the interests of all stakeholders. These findings contribute to the formulation of a fair and adaptive integration model in the Indonesian legal and economic environment.  

Default, or breach of contract, is a common problem in business transactions and can have significant impacts, both financially and non-financially. This article analyzes the various forms of default, such as failure to fulfill obligations, delays, or non-performance in accordance with the agreement. The impact of default is not only directly related to financial losses—for example through fines or damages—but can also damage business relationships and the company's reputation. Therefore, good contract design is very important in reducing this risk. Effective contract design should include clear clauses regarding obligations, deadlines, and sanctions that apply in the event of a breach. Penalty clauses are often used to provide incentives for the parties involved to fulfill their obligations. Furthermore, in the context of globalization and international transactions, it is important for contracts to include clear dispute resolution mechanisms, such as mediation or arbitration, to avoid escalation of problems. This article aims to provide practical guidance for companies in designing contracts that not only reduce the risk of default, but also ensure the sustainability of mutually beneficial business relationships. With a thorough understanding of legal risks and the implementation of appropriate mitigation measures, companies can maintain smooth operations and prevent major losses due to default.   Keywords : Default, Breach Of Contract, Contract Drafting, ,, , Mediation, Arbitration, Corporate Reputation, Risk Management.

Leadership is a key factor in the success or failure of an organization across various fields, including business, education, healthcare, social affairs, politics, and governance. It serves as a social mechanism that coordinates relationships among individuals within a community to achieve shared objectives. This study examines educational leadership, focusing on the development of human resources (HR). Utilizing a qualitative approach with library research methods, the study employs documentation for data collection and content analysis for data interpretation. The results indicate that effective and cohesive policies implemented by school principals address areas such as HR development, financial management, technological adoption, and improvements in infrastructure and school culture. These policies contribute to fostering a sustainable and improved educational vision. School principals, as leaders, must craft flexible policies and collaborate with all school and community stakeholders to ensure the achievement of collective goals.

PT. Dian Swastatika Sentosa generates electricity through a private thermal power plant. This company produces steam and electricity for paper mills. The company hopes to meet its steam and electricity needs in 2023 with a boiler with a load capacity of 180 tons and a maximum capacity of 220 tons. However, from February to July 2023, that goal was not achieved. The most common problems faced by this company are the failure to conduct preventive inspections and timely machine maintenance, as well as the failure to carry out necessary repairs. Delays in machine repairs, which result in inconsistent machine downtime schedules to meet customer demand, leading to damage to boiler equipment, causing abnormal boiler operation and reduced steam production. This research aims to design equipment to withstand operational impacts using failure mode and effects analysis (FMEA) with the Soft Systems Methodology (SSM) and reliability-centered maintenance (RCM) techniques. The RCM method assists in identifying the processes that must be followed to guarantee that a machine or system performs as intended. RCM can also be used to design, choose, and create alternative maintenance methods that are focused on safety, operations, standards, and economics. For the entire problem in the investigation, a dynamic model is necessary. An analytical system is used in this model in order to recognize and duplicate the features of the overall system., as well as to provide repair solutions and address the burden of the problem. This research produces a presentation in the form of problem identification, causal loops, diagrams of machines that frequently experience failures, rich images of the causes and effects of the ball plate crusher liner damage, root cause definitions, and conceptual models for repair and maintenance. business productivity and debating process. 

Resistant hypertension (RH) is defined as the failure to attain a controlled blood pressure in spite of the use of a triple combination therapy comprising a renin-angiotensin system inhibitor (RAS-i), a calcium antagonist, and a diuretic.Endothelin has been identified as a potential therapeutic agent target in the treatment of resistant hypertension. In hypertension and end-organ damage, endothelin plays a key role as a vasoconstrictor, comitogenic agent, and mediator of aldosterone and catecholamine release. ET inhibitors (receptor antagonist), currently approved by FDA in 2024 for the treatment of resistant and pulmonary hypertension. Aprocitentan seem to be also very useful for both essential hypertension and RH as well and could be used in combination of other hypertension drugs to get the best blood pressure control. Aprocitentan (Tryvio) is a novel new drug that administrated orally and showed well tolerated dual ET receptor antagonist, which has been inspected in numerous scientific studies and many clinical trials that showed hopeful results for RH control. As a result, that has been approved and optimistically it will help patients and prevent further cardiovascular disease and other organs damages. This article discusses several research that studied Aprocitentan from all aspects.