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This study aims to examine the factors that influence the quality of intellectual capital disclosure (ICD). This study contributes to research related to ICD by using the value of the market share and financial distress as independent variables, in addition to the level of firm size. This study also tests the ICD in each of its components. Firm size is indicated by the amount of assets owned by the company; while market share is measured by the proportion of company sales in the total sales of one industry. Financial distress is indicated by the Altman-Z score, where the greater the Z-score, the safer the company from the risk of bankruptcy. ICD are more qualified if disclosures are supplemented by numerical and monetary data. The sample used is 50 agricultural and resource sectors companies registered in the Thai Stock Exchange from 2013-2017. This study finds that the quality of HCD is increasing along with the company's high assets. Market share can improve the quality of RCD, but on the other hand, reduce the quality of HCD. The safer the company from the bankruptcy risk, the higher the quality of the HCD. There are a variety of ICD measurements that can be used by subsequent research and are complemented by various other independent variables that can enrich empirical findings in ICD cases.

Background: As society adapts to the new normal during the Corona Virus Disease 2019 (COVID-19) pandemic, face masks have become one of the health protocols required in the community, especially among health professionals. Wearing a mask regularly for an extended period may lead to dry eye symptoms, which cause discomfort and affect the quality of life. This study aimed to determine the association between the face mask usage duration and type with tear break-up time (TBUT) reduction among health professionals at Sanglah Hospital Denpasar. Methods: This cross-sectional analytic study was conducted from December 2021 to January 2022. A simple cluster random sampling method was used to obtain 107 health professionals who wore face masks, aged 21-55 years old, and were qualified for both the inclusion and exclusion criteria. The data were collected using a questionnaire and a TBUT test. A chi-square test and multiple logistic regression analysis were performed to determine the association. The p<0.05 was significant. Results: TBUT reduction was experienced by 30 subjects (29%) after wearing face masks, with an average of about 6±4 seconds. The duration of mask usage ≥6.5 hours per day significantly increased the risk of TBUT reduction by 2.708 times higher than the duration <6.5 hours per day (AOR 2.708; 95% CI 1.099-6.673; p=0.027).  Using a non-N95 mask increased the risk of TBUT reduction by 4.545 times higher than the N95 mask (AOR 4.545, 95%CI 0.556-37.135; p=0.125). Conclusion: There was an association between face mask usage duration and type with TBUT reduction.

This study aims to analyze the influence of good corporate governance, ownership structure, intellectual capital and financial leverage on financial performance. This research used purposive sampling method. The type of data is panel data during 2016-2018 from the Stock Exchange The Indonesian effect with total sample 189 data. Data analysis techniques using multiple linear regression with Eviews 10. The results indicate that good corporate governance, managerial ownership and institutional ownership have no significant effect on financial performance, but intellectual capital and financial leverage have an effect significant impact on financial performance.