Introduction: PGRN is a growth factor involved in the regulation of cell proliferation, differentiation and pathological processes. OPN is an integrin binding phosphorylated glycoprotein involved in cell-mediated immunity, inflammation, cell survival, and tumor progression. MMP 2 is an extracellular matrix (ECM) remodeling enzyme that breaks down the ECM and also facilitates cancer growth. OPN promotes ERK pathway and VEGF mediated tumor angiogenesis and progression. PGRN stimulates VEGF expression in breast cancer cells in vitro. This study’s goals were to assess: 1) preoperative (preOp) plasma PGRN, OPN and MMP 2 levels in CRC and benign pathology (BP) patients (pts.), 2) tumor mRNA expression, and 3) the diagnostic potential of these proteins. Method: CRC and BP bowel resection pts enrolled in an IRB approved tissue bank for whom preOp plasma was available were studied. Basic demographic, clinical, operative, and pathology data were evaluated. Plasma PGRN, OPN and MMP2 levels (ng/ml) were measured in duplicate via ELISA (results: median + 95%CI). Also, protein expression levels in tumors and paired normal tissue were determined for a subset of pts by QRT-PCR. CRC and BP plasma levels were compared by the Mann-Whitney test (significant <0.05). The plasma receiver operating characteristic (ROC) curve and area under the ROC curve (AUC) were used to evaluate single and combined proteins levels. Result: Plasma from 102 BP (adenoma 32%, diverticulitis 53%, other 15%) and 172 CRC (70% colon, 30% rectal) pts. were analyzed. The CRC Stage (STG) distribution was: STG-1, 25%; STG-2, 32%, STG-3, 31%, STG- 4, 12%. Median PreOp proteins levels in CRC patients for all 3 proteins were significantly higher than BP levels (PGRN; 54.71, CI: 51.82,57.12 vs. 43.32, CI: 40.10,46.89; OPN; 82.38, CI: 77.1,89.38 vs. 63.86, CI: 54.95,69.03; MMP2; 205.3 CI:198.2,217.15 vs. 165.3 CI: 156.83,179.06; P<0.0001 for all). Plasma OPN levels were significantly higher in STG 4 pts vs STG 1 group ( p<0.01). The percentage of tumors overexpressing these proteins were: PGRN, 8%; OPN, 77%; and MMP2, 59%. The single AUC values from the ROC curve for PGRN, OPN and MMP2 were 0.724, 0.703 and 0.721 with 71%, 77% and 73% specificity and with 63%, 55% and 64% sensitivity. The 3 protein combination achieved a specificity of 78% (AUC, 0.792) and sensitivity of 71%. Conclusion: Median PGRN, OPN and MMP2 plasma levels in CRC pts were significantly higher (26%, 29% & 24% respectively) than BP levels; the OPN and MMP2 increases may be related to tumor expression. Increased plasma PGRN and MMP2 may be the result of tumor angiogenesis and inflammation-induced tissue remodeling. OPN levels were increased in stage 4 pts. The 3 protein combination had improved AUC & specificity vs single protein results. Further study is needed. Citation Format: Chandana S. K. Herath Mudiyanselage, Xiaohong Yan, Neil Mitra, Hansani N. Angammana, Hiromichi Miyagaki, Yanni Yanni, Vesna Cekic, Joseph Martz, Richard L. Whelan. Plasma and tumor expression levels of progranulin osteopontin & matrix metalloproteinase 2 in colorectal cancer patients and assessment of plasma levels for diagnosis [abstract]. In: Proceedings of the American Association for Cancer Research Annual Meeting 2023; Part 1 (Regular and Invited Abstracts); 2023 Apr 14-19; Orlando, FL. Philadelphia (PA): AACR; Cancer Res 2023;83(7_Suppl):Abstract nr 3295.

Kerugian ekonomi akibat kecurangan laporan keuangan telah merugikan organisasi dan masyarakat. Hal ini dikarenakan adanya keterbatasan strategi manajemen risiko yang tersedia dalam upaya pencegahan kecurangan laporan keuangan oleh manajer perusahaan dan auditor, strategi ini mampu mencegah penipuan secara proaktif dan membantu membangun kepercayaan masa depan laporan keuangan. Penelitian kualitatif multi-kasus ini bertujuan untuk mengeksplorasi deteksi dini dan penulis menggunakan metode kerangka kerja konseptual manajemen risiko dalam pencegahan terhadap fraud atas laporan keuangan. Oleh karena itu, dapat disimpulkan terdapat kesenjangan konsep manajemen risiko dalam praktik saat ini untuk mendeteksi dan mencegah kecurangan, serta cara pandang auditor dalam menciptakan model anti kecurangan yang proaktif. Selain itu, dengan temuan ini auditor juga dapat mengembangkan pedoman deteksi dini, dan para praktisi dapat mengembangkan prosedur manajemen risiko anti-fraud.

This study is a qualitative study of the application of the accrual-based Government accounting system to the Government of North Toraja Regency. The purpose of this study is to interpret the application of accrual-based Government Accounting Standards (SAP) to the Government of North Toraja Regency. Data in this study were collected through observation, documentation, and interviews with five informants directly related to the implementation of accrual-based Governent Accoutning Standards (SAP). The data that has been collectted is then analyzed and interpreted by qualitative methods using an interpretive approach. The results showed that the application of accrual-based Government Accounting Standards (SAP) in the North Toraja Regency Government was a reflection of a formality. This is supported by the existence of government regulations that require all local governments including the North Toraja Regency Government to implement accrual-based Government Accoutning Standards. The complexity of the financial statements is a major factor in the resistance attitude of the North Toraja Regency financial management in the accrual-based Government Standard implementation. Meanwhile, in terms of organizational culture, the North Toraja Regency Government is required to apply accrual-based Government Accounting Standards

(Analisis UU Cipta Kerja Tentang Perlindungan Tenaga Kerja Di Indonesia): Pemerintah telah mengeluarkan kebijakan untuk mencegah penyebaran virus corona COVID-19 dengan mengeluarkan pembatasan sosial berskala besar. Peraturan tersebut membatasi kegiatan warga di wilayah tertentu, antara lain dengan menutup operasional perusahaan, sehingga berpotensi bagi keberadaan usaha dan melakukan tindakan efisiensi pegawai dengan cara pemutusan hubungan kerja. Bersamaan dengan itu, Pemerintah dan DPR telah mengesahkan Undang-Undang Nomor 11 Tahun 2020 tentang Cipta Kerja dan mengubah beberapa UU Ketenagakerjaan sebelumnya. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana bentuk perlindungan tenaga kerja akibat diundangkannya UU Cipta Kerja. Metode penelitian yang digunakan adalah metode penelitian kualitatif dengan jenis penelitian yuridis normatif dan menggunakan deskriptif analitis. Hasil dari penelitian ini adalah belum tercapainya keadilan dalam memperoleh perlindungan yang lebih baik bagi seluruh tenaga kerja Indonesia karena posisi tawar yang tidak seimbang antara pengusaha dan pekerja, sehingga diperlukan aturan yang mampu menyeimbangkan posisi antara kedua belah pihak.