8142 research outputs found
Sort by
Effect of changes in salt intake on nocturnal blood pressure dipping and diurnal urinary sodium excretion in normotensive adolescents
No full textObjective: To determine effect of changes in salt intake on nocturnal dipping of blood pressure and diurnal urinary sodium excretion
in normotensive adolescents
Methods: Thirty-six normotensive adolescents (age = 15.9 ± 0.9yr) were maintained on high salt intake (supplement of salt by
0.12 g/kg body weight/day in addition to normal diet) for one week followed by one- week washout on a regular diet and then
low salt intake (regular meal with low salt and avoid salty food) for another one week. On the last day of each intervention period,
24-h ambulatory blood pressure was measured every 30 minute interval with an automatic device (Spacelab 90207) and urine
samples were collected for both daytime and nighttime separately and the urinary concentration of sodium was measured by atomic
absorption spectrometer.
Results: At the end of one-week high salt intake, 19 subjects (52.8%) were classified as non-dippers (those who had < 10% decrease
in MAP from awake to sleep) and 17 subjects (47.2%) were as dippers (those who had ≥ 10% decrease in MAP from awake to sleep).
When switched to low salt intake, 13 out of 19 previously non-dippers were shifted to dippers and therefore, 30 subjects (83.3%)
became dippers and only 6 (16.7%) were non-dippers. The mean 24-h urinary sodium excretion was 200.8 ± 56.3 mmol/d during
high salt intake and 86.2 ± 22.3 mmol/d during salt restriction. A significant nocturnal increase in urinary sodium excretion rate was
observed in non-dippers during high salt and low salt intake (p < 0.05). In dippers, a significant nocturnal decrease in urinary sodium
excretion rate was observed during low salt intake (p < 0.05) but it was not significant during high salt intake. Nighttime urinary
sodium excretion rate of non-dippers was significantly higher than that of dippers during high salt intake (p < 0.05).
Conclusion: The present study demonstrated that high dietary salt intake would induce attenuated nocturnal dipping of blood
pressure with concomitant changes in enhanced nocturnal natriuresis in normotensive adolescents
Ownership structure and financial reporting quality: Influence of audit quality evidence from Jordan
No full textThe issues of ownership structure, audit quality,
earnings management and financial reporting quality have
received more consideration from public, profession and other
interested parties particularly after persistent firms' scandals.
Ownership structure play essential role in improve financial
reporting quality (FRQ) through acting as effective internal
control. This study examines the influence of the various types of
ownership on the FRQ and the influence of audit quality. A
stream of literature has examined the relationships between the
different types of ownership, audit quality and FRQ. This study
aims to connect such of these variables to produce an integrated
model describing the influence of ownership structure with in the
company and audit quality on FRQ. Therefore, the following
relationships are tested: Ownership structure and FRQ,
Mediating effect of auditor quality on these relationships, and
audit quality and FRQ. Using Panel Data of 180 Jordanian
company listed in ASE from 2009-2017, results showed that
directors' and family ownership have significantly positive effect
on FRQ through reducing earnings management; Institutional
ownership has significantly negative influence on FRQ;
Managerial ownership has insignificant impact on FRQ. Audit
quality has partial mediating impact on these relationships. Audit
quality found to has significantly positive impact on FRQ, it
implies that audit quality is considered as deterrent to earnings
management. This study suggests to increase the supervisory and
monitoring role of institutional ownership on the management
when preparing financial statements
Amar ma'ruf nahi mungkar approach according to al-jilani in kitab al-ghunyah against integrity problem (Pendekatan amar makruf nahi mungkar menurut al-jilani dalam kitab al-ghunyah terhadap masalah integriti)
No full textAmar makruf nahi mungkar or enjoining good and preventing evil is a comprehensive command
for every Muslim individual. This commandment is the main reference in spreading Islamic
propaganda and also the foundation for the well-being of Muslims. Despite the fact that these
commands are notorious for the Muslim community, there are still many misconducts committed
by a few Muslims. Among the issues that are the focus of society is the problem of integrity.
Muslims need to have the integrity value in carrying out a responsibility and trust to show the
true image of Islam to the world. This paper aims to clarify the concept of the virtues of alGhunyah li Talibi Tariq al-Haq or the abbreviation, al-Ghunyah by Shaykh 'Abd al-Qadir al-Jilani
and make that concept an approach to addressing integrity issues in Malaysia. The findings
show that there are three methods of approach that can be implemented by Muslims in dealing
with issues of integrity, the superior approach to the subordinates, the approach of the
subordinates to the superior and the approach of fellow peers or colleagues
