Literatura académica sobre el tema "PHILIPS INDIA LIMITED"

I have the honour and privilege to welcome you to the Vol. 1 Issue 3 of Indian-Pacific Journal of Accounting and Finance. In this Issue 3, the journal emphasises on accounting information system, corporate governance and risk management, accounting regulation and financial reporting, and accounting. In the first paper with the caption “Examining AIS Software and Co-operatives Performance in Malaysia”, Mr Mohd Hadzrami Harun Rasit (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia) and Dr Mohammad Azhar Ibrahim (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia) examine the use of Accounting Information System (AIS) software in the context of Malaysian co-operatives. The objectives of this paper are categorised into two, namely: to document the types of AIS software used by co-operatives, and to examine the relationship between the types of AIS software used and performance of the co-operatives. Furthermore, the paper draws on the resource-based view (RBV) to examine the gap issue. Findings from this study suggest that commercial and developed-in-house AIS software are mostly used by co-operatives. Also, the results reveal that co-operatives performance is not associated with the types of AIS software used by the co-operatives. The research provides valuable insights into the implementation of AIS among Malaysian co-operatives, which has received little attention thus far from academic, governmental and professional bodies. In the second paper with the title “A Review of Financial Distress Prediction Models: Logistic Regression and Multivariate Discriminant Analysis”, Mr Ehsan ul Hassan (School of Economics, Finance and Banking, Universiti Utara Malaysia), Dr Zaemah Zainuddin (School of Economics, Finance and Banking, Universiti Utara Malaysia), Dr Sabariah Nordin (School of Economics, Finance and Banking, Universiti Utara Malaysia) present a review of literature for early prediction of financial bankruptcy. The study contributes to the formation of a systematic review of the literature regarding previous studies done in the field of bankruptcy. It addresses two most commonly used financial distress prediction models, that is, multivariate discriminant analysis and logit regression. Models are discussed with their advantages and disadvantages. After methodological review, the authors advance that logit regression model (LRM) might perhaps have more advantages than multivariate discriminant analysis (MDA) for better prediction of financial bankruptcy. However, accurate prediction of bankruptcy is beneficial to improve the regulation of companies, to form policies for companies and to take any precautionary measures if any crisis is about to come in future. In the third paper captioned “Accounting Regulation and Financial Reporting Quality: Pre-and-Post IFRS Nigeria Evidence”, Philip Jehu (Federal University Kashere, Gombe, Nigeria) and Dr Mohammad Azhar Ibrahim (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia) examine whether accounting regulation is associated with financial reporting quality in Nigeria. The authors use accrual-based earnings management construct – abnormal accruals as a proxy for financial reporting quality. The study reveals some significant variation in abnormal accruals with the implementation of International financial reporting standards (IFRS) to regulate accounting practice. Similarly, the research finds that the control variables - firm size, leverage, and return on asset have significant effects on financial reporting quality. This study aligns and consistent with previous studies indicating the effectiveness of IFRS adoption in improving financial reporting quality. The study contributes to the discussion on IFRS adoption across reporting environments. Regulatory agencies in Nigeria might need to consider the combined effect of other corporate governance laws to ensure quality reporting. The study is limited by our sample (2009 - 2014), and by the proxies for both accounting regulation and financial reporting quality, the data of which was in most part handpicked. The authors recommend future research to consider perhaps testing the combined effect of other corporate governance variables like audit committees and board characteristics. In the fourth paper entitled “Investigating Ownership Structure, Company Characteristics and Online Environmental Disclosure in Malaysia”, Dr. Ali Saleh Ahmed Al_arussi (Xiamen University Malaysia) and Dr. Redhwan Ahmed Al_dhamari (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia) focus on environmental disclosure on the Internet and examine whether ownership structure and company characteristics have a significant association with the level of Internet environmental disclosure (IED) amongst Malaysian companies. Six variables – management ownership, government ownership, firm size, level of technology, industry type, and profitability – have been chosen to be examined in this study. Multiple regression analysis is used to test these relationships by analysing the data of 201 online annual reports on the websites of Malaysian companies. The results indicate that government ownership, firm size, level of technology and industry type are positively and significantly associated with IED; management ownership is negatively and significantly associated with IED, and profitability did not show a significant relationship. The results of this paper can be used by regulators to enhance and regulate online environmental reports as it is still voluntary based. In the fifth paper with the title “Examining the Livelihood Assets and Sustainable Livelihoods among the Vulnerability Groups in Malaysia”, Dr Ahmad Zubir Ibrahim (School of Government, Universiti Utara Malaysia), Dr Kalthum Hassan (School of Government, Universiti Utara Malaysia), Dr Roslina Kamaruddin (School of Economics, Finance and Banking, Universiti Utara Malaysia), and Associate Prof. Dr. Abdul Rahim Anuar (School of International Studies, Universiti Utara Malaysia) investigate the relationship between livelihood assets and sustainable livelihoods. The study is in response to the livelihood vulnerability group such as paddy farmers, coastal fishers and rubber tappers in rural areas, which are susceptible to economic shock and climate change such as flood and drought. This condition will, no doubt, jeopardise the livelihoods of this group and hence the research gap. This study adopts quantitative study with stratified sampling method to select a total of 600 respondents from rural areas in Kedah and Kelantan. The findings confirm that physical asset, natural asset and social asset are significantly related to the achievement of sustainable livelihoods. Some recommendations have been highlighted to assist the concerned parties in improving sustainable livelihoods among the vulnerable group in rural areas. As you read through this Vol. 1 Issue 3 of IPJAF, I would like to summarise that the success of the journal depends on your active participation and those of your colleagues and friends through submission of high-quality articles within the journal scope for review and publication. I beseech our revered authors to enjoy the benefits IPJAF provides about mentoring nature of the unique review process that offers high quality and helpful reviews tailored to improving their manuscripts. I acknowledge your support as we endeavour to make IPJAF the most authoritative journal on accounting and finance for the community of academic, professional, industry, society and government.

Objetivo: Describir los conocimientos sobre transmisión, sintomatología, acciones de prevención y control frente a dengue en la región Piura, Perú. Material y métodos: Análisis secundario de la sección 700 (salud) de la Encuesta Nacional de Programas Estratégicos 2014, realizada por el Instituto Nacional de Estadística e Informática a 113 073 habitantes de ≥14 años a nivel nacional (5 131 en Piura). Se analizaron las preguntas 701 al 704 sobre conocimientos de dengue. Las respuestas fueron analizadas según características demográficas y provincia de residencia. Además, se comparó los resultados de toda la región frente al promedio nacional. Resultados: En Piura, el 78,4% refirió que la transmisión de dengue es por la picadura de un mosquito, (solo 54,5% a nivel nacional). Hubo diferencias entre zonas urbana (84%) y rural (58,2%), y entre provincias. Los síntomas más recordados fueron fiebre (79,7%), cefalea (56,4%), dolor de huesos/articulaciones (30,3%) y escalofríos (28,7%). 96,9% acudiría a un establecimiento de salud si presentara síntomas (97,8% a nivel nacional). Conocimiento sobre control de mosquito fue menor del 50% de medidas adecuadas. Conclusiones: El conocimiento sobre algunos aspectos del dengue es aún limitado en la región Piura, siendo ésta la más endémica a nivel nacional. Se debe enfatizar en educación sanitaria a nivel poblacional para frenar el avance alarmante de este problema. 1. Guzman MG, Harris E. Dengue. Lancet. 2015;385(9966):453-65.2. Rey JR, Philip Lounibos P. Ecología de Aedes aegypti y Aedes albopictus en América y transmisión enfermedades. Biomédica. 2015;35:177-85. 3. Bouyer J, Chandre F, Gilles J, Baldet T. Alternative vector control methods to manage the Zika virus outbreak: more haste, less speed. Lancet Glob Health. 2016;4(6):e364. 4. Hermann LL, Gupta SB, Manoff SB, Kalayanarooj S, Gibbons RV, Coller BA. Advances in the understanding, management, and prevention of dengue. J Clin Virol. 2015;64:153-9. 5. Bhatt S, Gething PW, Brady OJ, Messina JP, Farlow AW, Moyes CL, et al. The global distribution and burden of dengue. Nature. 2013;496:504–507. 6. Quintero J, Brochero H, Manrique-Saide P, Barrera-Pérez M, Basso C, Romero S, Petzold M, et al. Ecological, biological and social dimensions of dengue vector breeding in five urban settings of Latin America: a multi-country study. BMC Infect Dis. 2014;21:14:38. 7. Kroeger A, Lenhart A, Ochoa M, Villegas E, Levy M, Alexander N, et al. Effective control of dengue vectors with curtains and water container covers treated with insecticide in Mexico and Venezuela: cluster randomised trials. BMJ. 2006;332:1247–1252. 8. Paz-Soldán VA, Morrison AC, Cordova Lopez JJ, Lenhart A, Scott TW, Elder JP, et al. Dengue Knowledge and Preventive Practices in Iquitos, Peru. Am J Trop Med Hyg. 2015;93(6):1330-7. 9. Cáceres-Manrique FM, Vesga-Gómez C, Perea-Florez X, Ruitort M, Talbot Y. Conocimientos, Actitudes y Prácticas sobre Dengue en Dos Barrios de Bucaramanga, Colombia. Rev. salud pública. 2009;11(1):27-38. 10. Santos SL, Parra-Henao G, Silva MB, Augusto LG. Dengue in Brazil and Colombia: a study of knowledge, attitudes, and practices. Rev Soc Bras Med Trop. 2014;47(6):783-7. 11. Egedus VL, Ortega JM, Obando AA. Knowledge, perceptions, and practices with respect to the prevention of dengue in a mid-Pacific coastal village of Costa Rica. Rev Biol Trop. 2014;62(3):859-67. 12. Wong LP, AbuBakar S. Health beliefs and practices related to dengue fever: a focus group study. PLoS Negl Trop Dis. 2013;7(7):e2310. 13. Van Benthem BH, Khantikul N, Panart K, Kessels PJ, Somboon P, Oskam L. Knowledge and use of prevention measures related to dengue in northern Thailand. Trop Med Int Health. 2002;7(11):993- 1000. 14. Sala de Situación de Salud – Semana Epidemiológica N° 11 2017 [Internet]. Lima: Centro Nacional de Epidemiología, Prevención y Control de Enfermedades - Ministerio de Salud; 2017 [citado el 10 de octubre de 2017]. Disponible en: http://www.dge.gob.pe/portal/docs/vigilancia/sala/2017/salaSE11.pdf. 15. Ferreira MC. Geographical distribution of the association between El Niño South Oscillation and dengue fever in the Americas: a continental analysis using geographical information system-based techniques. Geospat Health. 2014;9(1):141-51. 16. Encuesta Nacional de Programas Estratégicos 2011-2014 [Internet]. Lima: Instituto Nacional de estadística e Informática; 2015 [citado el 10 de octubre de 2016]. Disponible en: https://www.inei.gob. pe/media/MenuRecursivo/publicaciones_digitales/Est/Lib1291/libro.pdf 17. Palma-Pinedo H, Cabrera R, Yagui-Moscoso M. Factors behind people's reluctance towards dengue vector control actions in three districts in northern Peru. Rev Peru Med Exp Salud Publica. 2016;33(1):13-20. 18. OMS habla de una epidemia por dengue en región Piura [Internet]. Lima: CMP noticias; 2016 [citado el 10 de octubre de 2016]. Disponible en: https://cmp.org.pe/oms-habla-de-una-epidemiapor- dengue-en-la-region-piura/ 19. Gyawali N, Bradbury RS, Taylor-Robinson AW. Knowledge, attitude and recommendations for practice regarding dengue among the resident population of Queensland, Australia. Asian Pac J Trop Biomed. 2016;6(4):360–366. 20. Malhotra G, Yadav A, Dudeja P. Knowledge, awareness and practices regarding dengue among rural and slum communities in North Indian city, India. Int J Med Science and Public Health. 2014;3(3):295-299. 21. Hairi F, Ong CH, Suhaimi A, Tsung TW, Sundaraj C, Soe MM, et al. A knowledge, attitude and practices (KAP) study on dengue among selected rural communities in the Kuala Kangsar district. Asia Pac J Public Health. 2003;15(1):37-43. 22. Dhimal M, Aryal KK, Dhimal ML, Gautam I, Singh SP, Bhusal CL, et al. Knowledge, attitude and practice regarding dengue fever among the healthy population of highland and lowland communities in central Nepal. PLoS One. 2014;9(7):e102028.

A water supply canal having a length of 8.9 km, originating from Durgapur Barrage at Durgapur, West Bengal, India and terminating in a pool at a downstream distance of 8.9 km was constructed by Damodar Valley Corporation during 1957-60 to supply drinking water to the city of Durgapur, West Bengal, India and water to several industries situated at Durgapur. Durgapur Municipal Corporation withdraws its complete demand from this canal of DVC. The major industries withdrawing water from the canal is M/S Durgapur Chemical Limited, M/S Durgapur Steel Plant, M/S Phillips Carbon, M/S Durgapur Thermal Power Station. Though the canal was designed for original capacity of 900 cusecs, but now there is withdrawal of about 400 cusecs only from the canal due collapse of the cross section of the earthen canal at different chainage, silting of the canal throughout its reach resulting in failure of the function of the canal to supply water to major customers. A study was undertaken to assess the present hydraulic and environmental conditions of the existing canal and propose procedure for revival of the canal in the most economic way without disrupting the present withdrawal from the canal and also suggest measures to be undertaken for maintenance of environment along the canal to prevent canal cross section from unlawful ingress of water into the canal. In this study, present hydraulic conditions of the canal have been analyzed. Different alternatives of reviving the canal to carry a discharge of 500 cusecs were attempted by (i) designing pre-cast section of the canal capable of carrying a discharge more than 500 cusec, (ii) simply using the existing cross section with side protection with steel sheet piling and bottom protection with concrete blocks, and (iii) providing diaphragm wall on each side of the section and bottom protection with concrete blocks. Feasibility of construction under conditions of continued supply to the existing stake holders was considered while analyzing the economics of revival for all the three alternatives. Revival of the canal by option (ii) has been recommended on the basis of economics of revival amid running condition of the canal. Though the working life of the canal with sheet pile protected side wall is less than that of the canal with diaphragm wall as the side wall of the cross section but workability under running condition of the canal is much higher for the case of side protection with steel sheet piles. Measures such as diverting the unlawful ingress away from the canal, protecting the side berms with green cover has been recommended to improve the environment around the canal.

A Odontologia restauradora deve ser praticada da forma mais conservadora possível. Os laminados cerâmicos, usualmente conhecidos como lentes de contato, são considerados uma boa opção para os procedimentos estéticos, pois o seu preparo é limitado ao esmalte, o que os tornam uma abordagem conservadora. Este trabalho objetiva sintetizar informações de bases científicas que corroborem sobre os laminados cerâmicos com ênfase no seu passo a passo clínico. Em reabilitações com laminados estéticos devem ser selecionadas corretamente os casos clínicos e o tipo de cerâmica mais indicada, pois estas se diferem entre si em suas propriedades mecânicas e estéticas. Além disso, o preparo dentário, quando houver, deve ser de até 0,5mm de espessura. Para a moldagem, o material de escolha deve ser de qualidade, onde o mais indicado é a silicona de adição devido a suas propriedades superiores. No que concerne à etapa de cimentação a técnica que associa o ácido hidrofluorídrico, silano e cimento resinoso promove excelente desempenho clínico em longo prazo, podendo chegar a 90% de sucesso clínico após 13 anos de acompanhamento.Descritores: Prótese Dentária; Estética Dentária; Cerâmica; Facetas Dentárias.ReferênciasTurgut S, Bagis B. Effect of resin cement and ceramic thickness on final color of laminate veneers: An in vitro study. J Prosthet Dent. 2013;109(3):179–86.Andrade AO, Silva IVS, Vasconcelos MG, Vasconcelos RG. Cerâmicas odontológicas: classificação, propriedades e considerações clínicas. SALUSVITA. 2017;36(4):1129-52.Souza ROA, Miyashita E. Lentes de contato cerâmicas como alternativa para correção de giroversões e diastemas em área estética. Prótesenews.2014;1(1):38-50.Alhekeir DF, Al-Sarhan RA, Al Mashaan AF. Porcelain laminate veneers: Clinical survey for evaluation of failure. Saudi Dent J. 2014;26(2):63-7.Kumar GV, Poduval TS, Reddy B, Reddy S. A study on provisional cements, cementation techniques, and their effects on bonding of porcelain laminate veneers. J Indian Prosthodont Soc. 2014;14(1):42-9.Soares PV, Spini PH, Carvalho VF, Souza PG, Gonzaga RC, Tolentino AB et al. Esthetic rehabilitation with laminated ceramic veneers reinforced by lithium disilicate. Quintessence Int. 2014;45(2):129-33.Giray EF, Duzdar L, Oksuz M, Tanboga I. Evaluation of the bond strength of resin cements used to lute ceramics on laser-etched dentin. Photomed Laser Surg. 2014;32(7):413-21.Miyashita E, Oliveira GG. Odontologia estética: os desafios da clínica diária. São Paulo: Napoleão; 2014.Vieira D, Monsores VV. Metal Free - Lentes de contato e coroas totais. São Paulo: Santos; 2013.Anusavice JK, Shen C, Rawls HR. Phillips Materiais Dentários. São Paulo: Saunders Elservier; 2013.Bottino MA. Percepção: estética em próteses livres de metal em dentes naturais e Implantes. São Paulo: Artes Médicas; 2009.Greco DG, Carvalho RAC, Silva MD. Odontologia de alta performance: laminados cerâmicos ultra conservadores. São Paulo: Napoleão; 2015.Monteiro J, Polo GG. Effect of ceramic thickness and cement shade on the final shade after bonding using the 3D master system: a laboratory study. Clin Exp Dent Res. 2016;2(1):57-64.Sapata A, Costa JA, Lenza VJ, Francci CE, Witzel MF, Lodovici E. Lentes de contato: harmonização do sorriso sem desgaste dental. clin int j braz dent. 2013;9(2):154-63.Calixto LR, Bandeca MC, Andrade MF. Enceramento diagnóstico: previsibilidade no tratamento estético indireto. R dental press estét. 2011;8(4):26-37.Baratieri LN, Chain MC. Odontologia restauradora: fundamentos e possibilidades. 2.ed. São Paulo: Santos; 2015.Farias Neto A, Gomes EMCF, Sánchez Ayala A, Sánchez Ayala A, Vilanova LSR. Esthetic rehabilitation of the smile with no-prep porcelain laminates and partial veneers. Case Rep Dent. 2015; 2015: 452765Vanlıoğlu BA, Kulak-Özkan Y. Minimally invasive veneers: current state of the art. Clin Cosmet Investig dent. Cosmetic and Investigational Dentistry. 2014;6:101-7.Alves RH, Venâncio GN, Meira JF, Toda C, Conde NCO, Bandeira MFCL. Aesthetic and functional rehabilitation with Alumina: a case report. Reabilitação estética e funcional com Alumina. Braz Dent Sci. 2016;19(4):119-24.Higashi C, Silva MJ, Gomes JC. Preservação da normalidade do periodonto após procedimentos restauradores. Rev Dicas. 2012;1:20-3.Korkut B, Yanikoğlu F, Günday M. Direct Composite Laminate Veneers. J Dent Res Dent Clin Dent Prospects. 2013;7(2):105-11.Pini NP, Aguiar FHB, Lima DANL, Lovadino JR, Terada RSS, Pascotto RC. Advances in dental veneers: materials, applications, and techniques. Clin Cosmet Investig Dent. 2012; 4:9–16Van Noort R. Introdução aos materiais dentários. São Paulo: Mosby elservier 3º ed; 2010.Cardoso PC, Decurcio RA, Lopes LG, Souza JB. Importância da Pasta de Prova (Try-In) na cimentação de facetas cerâmicas – relato de caso. 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IntroductionCatastrophe surrounds us perpetually: from the Queensland floods, Christchurch earthquake, global warming, and Global Financial Crisis to social conflicts, psychological breaking points, relationship failures, and crises of understanding. As a consequence of the pervasiveness of catastrophe, its representation saturates our everyday awareness. On a daily basis we encounter stories of people impacted by and coping with natural, economic, ecological, and emotional disasters of all kinds.But what is the relationship between culture, catastrophe, and creativity? Can catastrophe be an impetus for the creative transformation of societies and individuals? Conversely, how can culture moderate, transform, and re-imagine catastrophe? And in the final analysis, how should we conceive of catastrophe; does catastrophe have a bad name? These questions and others have guided us in editing the “catastrophe” issue of M/C Journal. The word catastrophe has been associated with extreme disaster only since the 1700s. In an earlier etymological sense, catastrophe simply connoted “a reversal of what is expected” or, in Western literary history, a defining turn in a drama (Harper). Catastrophe derives from the Greek katastrophe for “an overturning; a sudden end.” As this issue clearly demonstrates, whilst catastrophes vary in scale, context, and meaning, their outcomes are life-changing inversions of the interpersonal, social, or environmental norm. In The Upside of Down: Catastrophe, Creativity, and the Renewal of Civilization, political scientist Thomas Homer-Dixon echoes this definition and argues that catastrophe “can be a source of immense creativity—a shock that opens up political, social, and psychological space for fresh ideas, actions, institutions, and technologies that weren't possible before” (23). According to Homer-Dixon and on a hopeful note, “in any complex adaptive system, breakdown, if limited, can be a key part of that system's long-term resilience and renewal” (308). Indeed, many of the articles in this issue sound a note of hope. Catastrophe and Creativity The impetus for this issue comes from the Catastrophe and Creativity symposium convened at Edith Cowan University in Perth, Western Australia, in 2012. The symposium brought together artists and researchers from around Australia to engage with the theme “catastrophe.” The organisers encouraged participants to conceptualise catastrophe broadly and creatively: from natural disasters to personal turning points, and from debilitating meltdowns to regenerative solutions. As a result, the topics explored in this issue stretch deeply and widely, and demonstrate the different forms and scales of catastrophe. Many of the 24 articles submitted for possible inclusion in this issue emerged as responses to the symposium theme. Distinct moods and meanings of catastrophe reverberate in the final selection of 12. The articles that shape the issue are intimate, collective, and geographical engagements with and reflections upon cataclysm that move from the highly personal to the global and speak of countries, communities, networks, friends, families, and colleagues. As a collection, the articles re-envision catastrophe as a pathway for creative interventions, artistic responses, community solidarities, social innovations, individual modes of survival and resilience, and environmental justices. In thinking through the relationship between catastrophe and culture, the authors challenge existing discourses and ways of knowing trauma, and offer fresh interpretations and hope. Catastrophe leads to metanoia: a change of perception after a significant crisis. The editors appreciate that there are no hierarchies between interpretations of catastrophe. Instead, the articles represent a dialogue between diverse experiences of pain, disaster, and abuse, as well as different theories about the nature of catastrophe—from the catastrophic loss of millions through genocide to the impact of trauma on an individual’s body and psyche. Part of the challenge of crafting this issue of M/C Journal has been in delineating what constitutes catastrophe. Admittedly we end up with more questions than we started with. Is catastrophe the same as trauma? Is it disaster? When is it apocalypse? Can catastrophe entail all these things? Who is silenced, and who can tell the narratives of catastrophe? How? Despite these unanswerable questions, we can be certain that catastrophe, as described by the authors, foundationally changes the fabric of human and non-human being in the world. The authors leave us with the lingering reverberations and resonances of catastrophe, revealing at the same time how catastrophic events can “reverse the expected” in the true sense of the word. The transformative potential of catastrophe is prominent in the issue. Some authors call for justice, support, inspiration, and resilience—on personal and community levels. The contributions remind us that, after catastrophe, the person, society, or planet will never be the same. Responses to Catastrophe The issue opens with the intimate nature of catastrophes. A feature article by esteemed Canadian academic and poet Lorri Neilsen Glenn takes the form of a lyric essay originally presented as the keynote address at the symposium. Composed of extracts from her book Threading Light: Explorations in Loss and Poetry (published here with kind permission of the author and Hagios Press) and reflective interludes, Neilsen combines her acute academic insights with personal experiences of loss to create evocative prose and poetry that, as she says, “grounds our grief in form […] connects us to one another and the worlds.” Her work opens for the reader “complex and nuanced understandings of our human capacities for grief.” In this piece, Neilsen speaks of personal catastrophe through lyric inquiry, a method she has described eloquently in the Sage Handbook of the Arts in Qualitative Research. The second feature article is a commentary on Neilsen’s work by the equally esteemed feminist scholar Lekkie Hopkins. In her article, Hopkins explains Neilsen’s journey from literacy researcher to arts-based social science researcher to poet and lyric inquirer. Hopkins uses her reflections on the work of Neilsen in order to draw attention, not only to Neilsen’s “ground-breaking uses of lyric inquiry,” but also to another kind of communal catastrophe which Hopkins calls “the catastrophe of the methodological divide between humanities and the social sciences that runs the risk of creating, for the social sciences, a limiting and limited approach to research.” In her article “Casualties on the Road to Ethical Authenticity,” Kate Rice applies a powerful narrative inquiry to the relationship between catastrophe and ethics. As a playwright experienced in projects dealing with personal catastrophe, Rice nevertheless finds her usual research and writing practice challenged by the specific content of her current project—a play about the murder of innocents—and its focus on the real-life perpetrator. Ambivalent regarding the fascinated human response such catastrophe draws, Rice suggests that spectacle creates “comfort” associated with “processing sympathy into a feeling of self-importance at having felt pain that isn’t yours.” She also argues against a hierarchy of grief, noting that, “when you strip away the circumstances, the essence of loss is the same, whether your loved one dies of cancer, in a car accident, or a natural disaster.” In an article tracing the reverberation of catastrophe over the course of 100 years, Marcella Polain explores the impact of the Armenian Genocide’s 1.5 million deaths. Through a purposefully fragmented, non-linear narrative, Polain evokes with exquisite sensitivity the utter devastation the Genocide wreaked upon one family—her own: “When springs run red, when the dead are stacked tree-high, when ‘everything that could happen has already happened,’ then time is nothing: ‘there is no future [and] the language of civilised humanity is not our language’” (Nichanian 142).The potentiality that can be generated in the aftermath of catastrophe also resonates in an article co-authored by Brenda Downing and Alice Cummins. (A photograph of Downing’s performance aperture is the issue’s cover image.) In their visceral evocation, the catastrophe of childhood rape is explored and enfleshed with a deft and generous touch. Downing, embodying for the reader her experience as researcher, writer, and performer, and Cummins, as Body-Mind Centering® practitioner and artistic director, explore the reciprocity of their collaboration and the performance aperture that they created together. Their collaboration made possible the realisation that “a performance […] could act as a physical, emotional, and intellectual bridge of communication between those who have experienced sexual violence and those who have not.” Maggie Phillips evokes the authoritative yet approachable voice of her 2012 symposium presentation in “Diminutive Catastrophe: Clown’s Play;” her meditation on clowns and clowning as not only a discipline and practice, but also “a state of being.” In response to large-scale catastrophe, and the catastrophic awareness of “the utter meaninglessness of human existence,” the clown offers “a tiny gesture.” As Phillips argues, however, “those fingers brushing dust off a threadbare jacket may speak volumes.” By inducing “miniscule shifts of consciousness” as they “wander across territories designated as sacred and profane with a certain insouciance and privilege,” clowns offer “glimpses of the ineffable.” In “Creativity in an Online Community as a Response to the Chaos of a Breast Cancer Diagnosis,” Cynthia Witney, Lelia Green, Leesa Costello, and Vanessa Bradshaw explore the role of online communities, such as the “Click” website, in providing support and information for women with breast cancer. Importantly, the authors show how these communities can provide a forum for the expression of creativity. Through Csikszentmihalyi’s concept of “flow” (53), the authors suggest that “becoming totally involved in the creative moment, so as to lose all track of time” allows women temporary space to “forget the trials and worries of breast cancer.” By providing a forum for women and their supporters to reach out to others in similar situations, online communities, inspired by notions of creativity and flow, can offer “some remedy for catastrophe.” A different impulse pervades Ella Mudie’s insightful examination of the Surrealist city novel. Mudie argues against the elision of historical catastrophe through contemporary practices; specifically, the current reading in the field of psychogeography of Surrealist city dérives (drifts) as playful city walks, or “an intriguing yet ultimately benign method of urban research.” Mudie revisits the Surrealist city novel, evoking the original “praxis of shock” deployed through innovative experiments in novelistic form and content. Binding the theory and practice of Surrealism to the catastrophic event from which it sprang—the Great War—Mudie argues against “domesticating movements” which “dull the awakening power” of such imaginative and desperate revolts against an increasingly mechanised society. Through discussions of natural disasters, the next three articles bring a distinctive architectural, geographical, and ecological stream to the issue. Michael Levine and William Taylor invoke Susan Sontag’s essay “The Imagination of Disaster” in conceptualising approaches to urban recovery and renewal after catastrophic events, as exemplified by Hurricane Katrina in 2005. The authors are interested explicitly in the “imagination of disaster” and the “psychology, politics, and morality of rebuilding,” which they find absent in Sontag’s account of the representation of urban cataclysms in 1950s and 60s science fiction films. Levine and Taylor’s article points to community ethics and social justice issues that—as they outline through different examples from film—should be at the centre of urban reconstruction initiatives. Interpretations of what is meant by reconstruction will vary substantially and, hence, so should community responses be wide-ranging. Extending the geo-spatial emphasis of Levine and Taylor’s article, Rod Giblett theorises the historical and environmental context of Hurricane Katrina using Walter Benjamin’s productive notion of the “Angel of History.” However, Giblett offers the analogous metaphor of the “Angel of Geography” as a useful way to locate catastrophe in both time (history) and space (geography). In particular, Giblett’s reading of the New Orleans disaster addresses the disruption of the city’s ecologically vital habitats over time. As such, according to Giblett, Katrina was the culmination of a series of smaller environmental catastrophes throughout the history of the city, namely the obliteration of its wetlands. Benjamin’s “Angel of History,” thereby, recognises the unity of temporal events and “sees a single, catastrophic history, not just of New Orleans but preceding and post-dating it.” Giblett’s archaeology of the Hurricane Katrina disaster provides a novel framework for reconceptualising the origins of catastrophes. Continuing the sub-theme of natural disasters, Dale Dominey-Howes returns our attention to Australia, arguing that the tsunami is poised to become the “new Australian catastrophe.” Through an analysis of Australian media coverage of the 2004 Indian Ocean Tsunami, Dominey-Howes asks provocatively: “Has extensive media coverage resulted in an improved awareness of the catastrophic potential of tsunami for Australians?” After speaking with more than 800 Australians in order to understand popular attitudes towards tsunami, the author responds with a definitive “no.” In his view, Australians are “avoiding or disallowing the reality; they normalise and dramaticise the event. Thus in Australia, to date, a cultural transformation about the catastrophic nature of tsunami has not occurred for reasons that are not entirely clear.” As the final article in the issue, “FireWatch: Creative Responses to Bushfire Catastrophe” gives insights into the real-world experience of managing catastrophes as they occur, in this case, bushfires in the remote Kimberley region of Western Australia. Donell Holloway, Lelia Green, and Danielle Brady detail an Australian Research Council funded project that creatively engages with Kimberley residents who “improvise in a creative and intuitive manner” when responding to catastrophe. The authors capture responses from residents in order to redesign an interface that will provide real-time, highly useable information for the management of bushfires in Western Australia. Conclusion This “catastophe” issue of M/C Journal explores, by way of the broad reach of the articles, the relationship between culture, creativity, and catastrophe. Readers will have encountered collective creative responses to bushfire or breast cancer, individual responses to catastrophe, such as childhood rape or genocide, and cultural conceptualisations of catastrophe, for example, in relation to New Orlean’s Hurricane Katrina and the 2004 Indian Ocean tsunami. The editors hope that, just like the metanoia that catastrophe can bring about (demonstrated so articulately by Downing and Cummins), readers too will experience a change of their perception of catastrophe, and will come to see catastrophe in its many fascinating iterations. References Csikszentmihalyi, Mihaly. Flow: The Psychology of Optimal Experience. New York: Harper and Row, 1990. Harper, Douglas. “catastrophe.” Online Etymology Dictionary. 22 Mar. 2013 . Homer-Dixon, Thomas. The Upside of Down: Catastrophe, Creativity, and the Renewal of Civilization. Melbourne : Text Publishing, 2007. Kazanjian, David, and Marc Nichanian. “Between Genocide and Catastrophe.” Loss. Eds. David Eng and David Kazanjian. Los Angeles: U of California P, 2003. 125–47. Neilsen Glenn, Lorri. Threading Light. Explorations in Loss and Poetry. Regina, SK: Hagios Press, 2011. Neilsen, Lorri. “Lyric Inquiry.” Handbook of the Arts in Qualitative Research. Eds. J. Gary Knowles and Ardra Cole. Thousand Oaks: Sage, 2008. 88–98.

In the 16th century Philippines, the marriage of the Church and the State was the dominant set-up by virtue of Spain’s quest for colonization and evangelization. Civil administrators and church missionaries were called to cooperate the will of the king. Inmost cases, their point of contact was also the area of friction because of their opposing intentions. The early Spanish missionaries in the 16th century Philippines were influenced by the teachings of Bartolome de Las Casas and Vitoria that ignited them to confront their civil counterparts who were after getting the wealth and resources of the natives at the expense of their dignity and rights. Since the King showed interest in protecting the rights of the Indians, Churchmen used legal procedures, reports and personaltestimonies in the Royal Court to create changes in the systems employed in the islands. The relationship between the Spaniards and the natives cannot be reduced to a monolithic relationship between the two races. The power dynamics should be viewed within the plethora of groups who were engaged in the discourse including the bishop of Manila, governor-general, encomenderos, adelantados, soldiers, religious orders, native leaders and even the common indios. Given the canvas of conflicting motives, the proponents of conquests and missionary undertakings grappled to persuade the Spanish Royal Court to take their respective stand on the disputed human rights and justice issues on the legitimacy of the conquest, tributes, slavery and forced labor. References Primary Documentary Sources Anales Ecclesiasticos de Philipinas: 1574-1682. Volume 1. Manila: Archdioceseof Manila Archives, 1994. Arancel. Quezon City: Archivo de la Provincia del Santo Rosario (APSR), MSTomo 3, Doc.3. Blair, Emma Helen and Robertson Alexander, eds. at annots. The Philippine Islands,1493-1898: Explorations by Early Navigators, Descriptions ofthe Islands and Their Peoples, their History and Records of the CatholicMissions, as related in Contemporaneous Books and ManuscriptsShowing the Political, Economic, Commercial and Religious Conditionsof Those Islands from Their Earliest Conditions with European Nationsto the Close of the Nineteenth Century. 55 Volumes. Cleveland: ArthurH Clark, 1903-1909. Hereinafter referred to as B and R. The followingprimary documents were used in this dissertation: Colin-Pastells. LaborEvangelica I. Historical Conservation Society. The Christianizationof the Philippines. Manila: Historical Conservation Society, 1965. Keen, Benjamin, Editor. Latin American Civilization: History and Society, 1492to the Present. London: Westview Press, 1986. Las Casas, Bartolome. Historia de las Indias. Mexico, 1951. __________________. The Spanish Colonie. University Microfilms Inc., 1996.Licuanan, Virginia Benitez and Mira Jose Llavador, eds and annots. PhilippinesUnder Spain. 6 Volumes. Manila: National Trust for Historical and Cultural Preservation of the Philippines, 1996. Munoz Text of Alcina’s History of the Bisayan Islands (1668). Translated byPaul S. Lietz. Chicago: Philippine Studies Program, 1960. National Historical Commission, Coleccion de Documentos Ineditos de Ultramar,Madrid, 1887. Navarette, Martin Fernandez D. Colleccion de los Viajes y descubrimientos queHicieron por mar los espanoles desde fines del siglo XV. Madrid: 1825-1837. Pastells, Pablo. Historia General de Filipinas in Catalogo de los DocumentosRelativos a las Islas Filipinas. Barcelona, 1925. Recopilacion de Leyes de los Reynos de las Indias. Tomo I. Madrid, 1943.San Agustin, Gaspar de. Conquistas de las Islas Filipinas: 1565-1615. Translatedby Luis Antonio Maneru. Bilingual Edition. Manila: San Agustin Museum, 1998. Zaide, Gregorio, eds. at annots. Documentary Sources of Philippine History. 14Volumes. Manila: National Bookstore, 1990. Secondary Sources Books Chan, Manuel T. The Audiencia and the Legal System in the Philippines (1583-1900). Manila: Progressive Printing Palace, Inc., 1998. Cunningham, Charles Henry. The Audiencia in the Spanish Colonies: AsIllustrated by the Audiencia of Manila 1583-1800. Berkeley: Universityof California Press, 1919. Cushner, Nicolas P. The Isles of the West: Early Spanish Voyages to thePhilippines, 1521-1564. Quezon City: Ateneo de Manila Press, 1966. _________________. Spain in the Philippines: From Conquest to the Revolution. Aberdeen:Cathay Press Ltd., 1971. De la Costa, Horacio. Jesuits in the Philippines. Cambridge: Harvard UniversityPress, 1961. De la Rosa, Rolando V. Beginnings of the Filipino Dominicans. Manila: USTPress, 1990. Fernandez, Pablo. History of the Church in the Philippines. Manila: NationalBookstore, 1979. Gutierrez, Lucio, O.P. Domingo Salazar, OP First Bishop of the Philippines: 1512-1594. Manila: University of Santo Tomas Press, 2001. Haring, C.H. The Spanish Empire in America. New York: Harcourt, Brace andWorld Inc., 1963. Keen, Banjamin. A History of Latin America, 5th Edition. Vol.1. Boston: HoughtonMifflin Company, 1996. Keller, Albert Galloway. Colonization. Boston: 1908. Luengo, Josemaria. A History of Manila-Acapulco Slave Trade (1565-1815). Bohol:Mater Dei Publications, 1996. Munoz, Honorio. Vitoria and the Conquest of America: A Study on the FirstReading on the Indians. Manila: UST Press, 1938. _____________. Vitoria and War: A Study on the Second Reading on the Indians oron the Right of War. Manila: UST Press, 1937. Noone, Martin. The Islands Saw It.1521-1581. Ireland: Helicon Press, 1982. Pitrie, Sir Charles. Philip II of Spain. London: Eyre and Spottiswoode, 1963. Porras, Jose Luis. The Synod of Manila of 1582. Translated by Barranco, Carballo,Echevarra, Felix, Powell and Syquia. Manila: Historical Conservation Society, 1990. Rafael. Vicente. Contracting Colonialism. Quezon City: Ateneo de Manila Press, 1998. Santiago, Luciano P.R. To Love and To Suffer: The Development of theReligious Congregations for Women in the Spanish Philippines, 1565-1898. Quezon City: Ateneo de Manila Press, 2005. Scott, J.B. Francisco de Vitoria and His Law of Nations. Oxford, 1934.Scott, William Henry. Slavery in the Spanish Philippines. Manila: De la Salle UniversityPress, 1991. Shumway, David. Michel Foucault. Virginia: G. K. Hall and Co., 1989. Simpson, Lesley Byrd. The Encomienda in New Spain: The Beginning ofSpanish Mexico. Berkeley: University of California Press, 1966. Sitoy, Valentino Jr. The Initial Encounter: a History of Christianity in the Philippines,Vol. 1. Quezon City: New Day Publishers, 1985. Zafra, Nicolas. Readings in Philippine History. Manila. University of the Philippines, 1947. Zaide, Gregorio F. The Pageant of Philippine History Vol. 1. Manila: 1979. Articles Arcilla, Jose S. S.J., The Spanish Conquest. Kasaysayan: The Story of theFilipino People Vol. 3. Hongkong: C & C Offset Printing Co., Ltd, 1998. Bernal, Rafael. “Introduction.” The Colonization and Conquest of the Philippinesby Spain: Some Contemporary Source Documents. Manila: FilipinianaBook Guild, 1965. Burkholder, Mark A. “Sepulveda, Juan Gines de.” Encyclopedia of Latin AmericanHistory and Culture Vol.5. Edited by Barbara A. Tenenbaum. NewYork: Macmillan Library Reference, 1996. Burkholder, Susanne Hiles. “Vitoria, Francisco de.” Encyclopedia of Latin AmericanHistory and Culture Vol.5 Edited by Barbara A. Tenenbaum.New York: Macmillan Library Reference, 1996. De Jesus, Edilberto. “Christianity and Conquest: The Basis of Spanish SovereigntyOver the Philippines.” The Beginnings of Christianity in the Philippines.Manila: Philippine Historical Institute, 1965. Donovan, William. “Las Casas, Bartolome.” Encyclopedia of Latin American Historyand Culture Vol.3. Edited by Barbara A. Tenenbaum. New York:Macmillan Library Reference, 1996. Gutierrez, Lucio. “Domingo de Salazar’s Struggle for Justice and Humanizationin the Conquest of the Philippines.” Philippiniana Sacra 14, 1975. ____________. “Domingo de Salazar, OP, First Bishop of the Philippines (1512-1594): Defender of the Rights of the Filipinos at the Spanish Contact”Philippiniana Sacra XX, 1979. ____________. “Domingo de Salazar’s Memorial of 1582 on the Status of the Philippines:A Manifesto for Freedom and Humanization.” Philippiniana SacraVol. 21, No. 63, 1986. ___________. “Opinion of Fr. Domingo de Salazar, O.P. First Bishop of the Philippinesand the Major Religious Superiors Regarding Slaves.” PhilippinianaSacra Vol. 22, No. 64, 1986. ___________. “The Synod of Manila: 1581-1586.” Philippiniana Sacra Vol. XXV, No.74, 1990. Keith, Robert G. “Encomienda,Hacienda and Corregimiento in Spanish America:A Structural Analysis.” Hispanic American Historical Review 51:pp.110-116. Kirkpatrick, F. A. “Repartimiento-Encomienda.” Hispanic American HistoricalReview XIX: pp.373-379. Pastrana, Apolinar. “The Franciscans and the Evangelization of the Philippines(1578-1900).” Boletin Eclesiastico de Filipinas, 29, Jan-Feb 1965:pp.83-85. Quirk, Robert E. “Some Notes on a Controversial Controversy: Juan Gines deSepulveda and Natural Servitude.” Hispanic American Historical ReviewVol.XXXIV No.3 August 1954: 358. Ramirez, Susan S. “Encomienda.” Encyclopedia of Latin American History andCulture, Vol.2 Edited by Barbara A. Tenenbaum. New York: MacmillanLibrary Reference, 1996. Schwaller, John F. “Patronato Real”. Encyclopedia in Latin American History andCulture, Vol.4. Edited by Barbara a. Tenenbaum. New York: MacmillanLibrary Reference, 1996. Scott. William Henry. “Why did Tupas betray Dagami?” Philippine Quarterly ofCulture and Society 14 (1986): p.24. Villaroel, Fidel. “The Church and the Philippine Referendum of 1599.” PhilippinianaSacra Vol.XXXV 2000: pp.89-128. Internet Source Hyperdictionary. http://www. hyperdictionary.com/dictionary/politics, accessedon 18 December 2004. Human Rights Watch World Report for Philippines, 2017 https://www.hrw.org/world-report/2017/country-chapters/philippines. General References Encyclopedia of Latin American History and Culture, Volume 1-5. Edited byBarbara A. Tenebaum. New York: Macmillan Library Reference, 1996. Kasaysayan: The Story of the Filipino People ,Vol. 3 The Spanish Conquest.Hongkong: Asia Publishing Company Limited, 1998. Unpublished Materials Cabezon, Antonio. An Introduction to Church and State Relations According toFrancisco Vitoria. Unpublished Thesis: University of Sto. Tomas, 1964. De la Costa, Horacio. Jurisdictional Conflicts in the Philippines During the XVIand the XVII Centuries. Harvard: Unpublished Dissertation, 1951.

Images 1-6: Photographs by Rachelle Viader Knowles (2012)This article discusses the cross-cultural, augmented artwork Parallel Worlds, Intersecting Moments (2012) by Rachelle Viader Knowles and Judy Anderson, that premiered at the First Nations University of Canada Gallery in Regina, on 2 March 2012, as part of a group exhibition entitled Critical Faculties. The work consists of two elements: wall pieces with black and white Quick Response (QR) codes created using traditional beading and framed within red Stroud cloth; and a series of videos, accessible via scanning the beaded QR codes. The videos feature Aboriginal and non-Aboriginal people from Saskatchewan, Canada telling stories about their own personal experiences with new technologies. A QR code is a matrix barcode made up of black square modules on a white square in a grid pattern that is optically machine-readable. Performance artist and scholar Rebecca Caines was invited by the artists to participate in the work as a subject in one of the videos. She attended the opening and observed how audiences improvised and interacted with the work. Caines then went on to initiate this collaborative writing project. Like the artwork it analyzes, this writing documents a series of curated experiences and conversations. This article includes excerpts of artist statements, descriptions of artists’s process and audience observation, and new sections of collaborative critical writing, woven together to explore the different augmented elements of the artwork and the results of this augmentation. These conversations and responses explore the cross-cultural processes that led to the work’s creation, and describe the results of the technological and social disruptions and slippages that occurred in the development phase and in the gallery as observers and artists improvised with the augmentation technology, and with each other. The article includes detail on the augmented art practices of storytelling, augmented reality (AR), and traditional beading, that collided and mutated during this project, exploring the tension and opportunity inherent in the human impulse to augment. Storytelling through Augmented Art Practices: The Creation of the WorkJUDY ANDERSON: I am a Plains Cree artist from the Gordon’s First Nation, which is located in Saskatchewan, Canada. As a Professor of Indian Fine Arts at the First Nations University of Canada, I research and continue to learn about traditional art making using traditional materials creating primarily beaded pieces such as medicine bags and drum sticks. Of particular interest to me, however, is how such traditional practices manifest in contemporary Aboriginal art. In this regard I have been greatly influenced by my colleague and friend, artist Ruth Cuthand, and specifically her Trading series, which reframed my thinking about beadwork (Art Placement), and later by the work of artists like Nadia Myer, and KC Adams (Myer; KC Adams). Cuthand’s incredibly successful series taught me that beadwork does not only beautify and “augment” our world, but it has the power to bring to the forefront important issues regarding Aboriginal people. As a result, I began to work on my own ideas on how to create beadworks that spoke to both traditional and contemporary thoughts.RACHELLE VIADER KNOWLES: At the time we started developing this project, we were both working in leadership roles in our respective Departments; Judy as Coordinator of Indian Fine Arts at First Nations University, and myself as Head of Visual Arts at the University of Regina. We began discussing ways that we could create more interconnection between our faculty members and students. At the centre of both our practices was a dialogic method of back and forth negotiation and compromise. JA: Rachelle had the idea that we should bead QR codes and make videos for the upcoming First Nations and University of Regina joint faculty exhibition. Over the 2011 Christmas holiday we visited each other’s homes, beaded together, and found out about each other’s lives by telling stories of the things we’ve experienced. I felt it was very important that our QR codes were not beaded in the exact same manner; Rachelle built up hers through a series of straight lines, whereas mine was beaded with a circle around the square QR code, which reflected the importance of the circle in my Cree belief system. It was important for me to show that even though we, Aboriginal and non-Aboriginal people, have similar experiences, we often have a different approach or way of thinking about similar things. I also suggested we frame the black and white beaded QR codes with bright red Stroud cloth, a heavy wool cloth originating in the UK that has been used in North America as trade cloth since the 1680s, and has become a significant part of First Nations fabric traditions.Since we were approaching this piece as a cross-cultural one, I chose the number seven for the amount of stories we would create because it is a sacred number in my own Plains Cree spiritual teachings. As such, we brought together seven pairs of people, including ourselves. The participants were drawn from family and friends from reserves and communities around Saskatchewan, including the city of Regina, as well as colleagues and students from the two university campuses. There were a number of different age ranges and socioeconomic backgrounds represented. We came together to tell stories about our experiences with technology, a common cross-cultural experience that seemed appropriate to the work.RVK: As the process of making the beadworks unfolded however, what became apparent to me was the sheer amount of hours it takes to create a piece of “augmentation” through beading, and the deeply social nature of the activity. We also worked together on the videos for the AR part of the artwork. Each participant in the videos was asked to write a short text about some aspect of their relationship to technology and communications. We took the short stories, arranged them into pairs, and used them to write short scripts. We then invited each pair to perform the scripts together on camera in my studio. The stories were really broad ranging. My own was a reflection of the profound discomfort of finding a blog where a man I was dating was publishing the story of our relationship as it unfolded. Other stories covered the loss of no longer being able to play the computer games from teenage years, first encounters with new technologies and social networks, secret admirers, and crank calls to emergency services. The storytelling and dialogue between us as we shared our practices became an important, but unseen layer of this “dialogical” work (Kester).REBECCA CAINES: I came along to Rachelle’s studio at the university to be a participant in a video for the piece. My co-performer was a young woman called Nova Lee. We laughed and chatted and talked and sat knee-to-knee together to film our stories about technology, both of us focusing on different types of Internet relationships. We were asked to read one line of our story at a time, interweaving together our poem of experience. Afterwards I asked her where her name was from. She told me it was from a song. She found the song on YouTube on Rachelle’s computer in the studio and played it for us. Here is a sample of the lyrics: I told my daddy I'd found a girlWho meant the world to meAnd tomorrow I'd ask the Indian chiefFor the hand of Nova LeeDad's trembling lips spoke softlyAs he told me of my life twangs then he said I could never takeThis maiden for my wifeSon, the white man and Indians were fighting when you were bornAnd a brave called Yellow Sun scalped my little boySo I stole you to get even for what he'd doneThough you're a full-blooded Indian, son I love you as much as my own little fellow that's deadAnd, son, Nova Lee is your sisterAnd that's why I've always saidSon, don't go near the IndiansPlease stay awaySon, don't go near the IndiansPlease do what I say— Rex Allen. “Don’t Go Near the Indians.” 1962. Judy explained to Rachelle and I that this was a common history of displacement in Canada, people taken away, falling in love with their relatives without knowing, perhaps sensing a connection, always longing for a home (Campbell). I thought, “What a weight for this young woman to bear, this name, this history.” Other participants also learnt about each other this way through the sharing of stories. Many had come to Canada from other places, each with different cultural and colonial resonances. Through these moments of working together, new understandings formed that deeply affected the participants. In this way, layers of storytelling form the heart of this work.JA: Storytelling holds an incredibly special place in Aboriginal people’s lives; through them we learned the laws, rules, and regulations that governed our behaviour as individuals, within our family, our communities, and our nations. These stories included histories (personal and communal), sacred teachings, the way the world used to be, creation stories, medicine stories, stories regarding the seasons and animals, and stories that defined our relationship with the environment, etc. The stories we asked for not only showed that we as Aboriginal and non-Aboriginal people have the same experiences, but also work in the way that a traditional story would. For example, Rachelle’s story taught a good lesson about how it is important to learn about the individual you are dating—had she not, her whole life could have been laid out to any who may have come across that man’s blog. My story spoke to the need to look up and observe what is around you instead of being engrossed in your own little world, because you don’t know who could be lifting your information. They all showed a common interest in sharing information, and laughing at mistakes and life lessons.Augmented Storytelling and Augmented RealityRC: This work relies on the augmented reality (AR) qualities of the QR code. Pavlik and Bridges suggest AR, even through relatively limited tools like a QR code, can have a significant impact on storytelling practices: “AR enriches an individual’s experience with the real world … Stories are put in a local context and act as a supplement to a citizen’s direct experience with the world” (Pavlik and Bridges 21). Their research shows that AR technologies like QR codes brings the story to life in a three dimensional and interactive form that allows the user a level of participation impossible in traditional, analogue media. They emphasize the different viewing possible in AR storytelling as: The new media storytelling model is nonlinear. The storyteller conceptualizes the audience member not as a consumer of the story engaged in a third-person narrative, but rather as a participant engaged in a first-person narrative. The storyteller invites the participant to explore the story in a variety of ways, perhaps beginning in the middle, moving across time, or space, or by topic. (Pavlik and Bridges 22) In their case studies, Pavlik and Bridges show AR has the “potential to become a viable storytelling format with a diverse range of options that engage citizens through sight, sound, or haptic experiences… to produce participatory, immersive, and community-based stories” (Pavlik and Bridges 39). The personal stories in this artwork were remediated a number of different ways. They were written down, then separated into one-line fragments, interwoven with our partners, and re-read again and again for the camera, before being edited and processed. Marked by the artists clearly as ‘Aboriginal’ and ‘non Aboriginal’ and placed alongside works featuring traditional beading, these stories were marked and re-inscribed by complex and fragmented histories of indigenous and non-indigenous relations in Canada. This history was emphasized as the QR codes were also physically located in the First Nations University of Canada, a unique indigenous space.To view this artwork in its entirety, therefore, two camera-enabled and internet-capable mobile devices were required to be used simultaneously. Due to the way they were accessed and played back through augmented reality technologies, stories in the gallery were experienced in nonlinear fashions, started part way through, left before completion, or not in sync with the partner they were designed to work with. The audience experimented with the video content, stopping and starting it to produce new combinations of words and images. This experience was also affected by chance as the video files online were on a cycle, after a set period of time, the scan would suddenly produce a new story. These augmented stories were recreated and reshaped by participants in dialogue with the space, and with each other. Augmented Stories and Improvised CommunitiesRC: In her 1997 study of the reception of new media art in galleries, Beryl Graham surveys the types of audience interaction common to new media art practices like AR art. She “reveals patterns of use of interactive artworks including the relation of use-time to gender, aspects of intimidation, and social interaction.” In particular, she observes “a high frequency of collective use of artworks, even when the artworks are designed to be used by one person” (Graham 2). What Graham describes as “collective” and “social,” I see as a type of improvisation engaging with difference, differences between audience members, and differences between human participants and the alien nature of sophisticated, interactive technologies. Improvisation “embodies real-time creative decision-making, risk-taking, and collaboration” (Heble). In the improvisatory act, participants participate in active listening in order to work with different voices, experiences, and practices, but share a common focus in the creative endeavour. Notions such as “the unexpected” or “the mistake” are constantly reconfigured into productive material. However, as leading improvisation studies scholar Ajay Heble suggests, “improvisation must be considered not simply as a musical or creative form, but as a complex social phenomenon that mediates transcultural inter-artistic exchanges that produce new conceptions of identity, community, history, and the body” (Heble). I watched at the opening as audience members in Parallel Worlds, Intersecting Moments paired up, successfully or unsuccessfully attempted to scan the code and download the video, and physically wrapped themselves around their partner (often a stranger) in order to hear the quiet audio in the loud gallery. The audience began to help each other through the process, to improvise together. The QR code was not always a familiar or comfortable object. The audience often had to install a QR code reader application onto their own device first, and then proceed to try to get the reader to work. Underfunded university Wi-Fi connections dropped, Apple ID logins failed, devices stalled. There were sudden loud cries when somebody successfully scanned their half of the work, and then rushes and scrambles as small groups of people attempted to sync their videos to start at the same time. The louder the gallery got, the closer the pairs had to stand to each other to hear the video through the device’s tiny speakers. Many people looked over someone else’s shoulder without their knowledge. Sometimes people were too close for comfort and behavior was negotiated and adapted. Sometimes, the pairs gave up trying; sometimes they borrowed each other’s devices, sometimes their phone or tablet was incompatible. Difference created new improvisations, or introduced sudden stops or diversions in the activities taking place. The theme of the work was strengthened every time an improvised negotiation took place, every time the technology faltered or succeeded, every time a digital or physical interaction was attempted. Through the combination of augmented bead practices used in an innovative way, and augmented technology with new audiences, new types of improvisatory responses could take place.Initially I found it difficult to not simplify and stereotype the processes taking place, to read it as a metaphor of the differing access to resources and training in Aboriginal and non-Aboriginal communities, a clear example of the ways technology-use marks wealth and status. As I moved through the space, caught up in dialogic, improvisatory encounters, cross-cultural experiences broke down, but did not completely erase, these initial markers of difference. Instead, layers of interaction and information began to be placed over the Aboriginal and non-Aboriginal identities in the gallery. My own assumptions were placed under pressure as I interacted with the artists and the other participants in the space. My identity as a relative newcomer to Saskatchewan was slowly augmented by the stories and experiences I shared and heard, and the audience members shifted back and forth between being experts in the aspects of the stories and technologies that were familiar, and asking for help to translate and activate the stories and processes that were alien.Augmented Art PracticesJA: There is an old saying, “if it doesn’t move, bead it.” I think that this desire to augment with the decorative is handed down through traditional thoughts and beliefs regarding clothing. Once nomadic we did not accumulate many goods, as a result, the goods we did keep were beautified though artistic practices including quilling and eventually beadwork (painting too). And our clothing was thought of as spiritual because it did the important act of protecting us from the elements, therefore it was thought of as sacred. To beautify the clothing was to honour your spirit while at the same time it honoured the animal that had given its life to protect you (Berlo and Phillips). I think that this belief naturally grew to include any item, after all, there is nothing like an object or piece of clothing that is beaded well—no one can resist it. There is, however, a belief that humans should not try to mimic perfection, which is reserved for the Creator and in many cases a beader will deliberately put a bead out of place.RC: When new media produces unexpected results, or as Rachelle says, when pixels “go out of place”, it can be seen as a sign that humans are (deliberately or accidently) failing to use the digital technology in the way it was intended. In Parallel Worlds, Intersecting Moments the theme of cross cultural encounters and technological communication was only enhanced by these moments of displacement and slippage and the improvisatory responses that took place. The artists could not predict the degree of slippage that would occur, but from their catalogue texts and the conversations above, it is clear that collective negotiation was a desired outcome. By creating a QR code based artwork that utilized augmented art practices to create new types of storytelling, the artists allowed augmented identities to develop, slip, falter, and be reconfigured. Through the dialogic art practices of traditional beading and participatory video work, Anderson and Knowles began to build new modes of communication and knowledge sharing. I believe there could be productive relationships to be further explored between what Judy calls the First Nations “desire to bead” whilst acknowledging human fallibility; and the ways Rachelle aims to technologically-augment conversation and storytelling through contemporary AR and video practices despite, or perhaps because of the possibility of risk and disruptions when bodies and code interact. What kind of trust and reciprocity becomes possible across cultural divides when this can be acknowledged as a common human quality? How could beads and/or pixels being “out of place” expose fault lines and opportunities in these kinds of cross-cultural knowledge transfer? As Judy suggested in our conversations, such work requires active engagement from the audience in the process that does not always occur. “In those instances, does the piece fail or people fail the piece? I'm not sure.” In crossing back and forth between these different types of augmentation impulses, and by creating improvisatory, dialogic encounters in the gallery, these artists began the tentative, complex, and vital process of cultural exchange, and invited participants and audience to take this step with them and to work “across traditional and contemporary modes of production” to “use the language and process of art to speak, listen, teach and learn” (Knowles and Anderson).ReferencesAdams, K.C. “Cyborg Hybrid \'cy·borg 'hi·brid\ n.” KC Adams, n.d. 16 Nov. 2013 ‹http://www.kcadams.net/art/arttotal.html›. Allen, Rex. “Don't Go Near the Indians.” Rex Allen Sings and Tells Tales of the Golden West. Mercury, 1962. LP and CD.Anderson, Judy, and Rachelle Viader Knowles. Parallel Worlds, Intersecting Moments. First Nations University of Canada Gallery; Slate Gallery, Regina, Saskatchewan, 2012. Art Placement. “Ruth Cuthand”. Artists. Art Placement, n.d. 16 Nov. 2013 ‹http://www.artplacement.com/gallery/artists.php›.Berlo, Janet Catherine, and Ruth B. Phillips. Native North American Art. Oxford: Oxford University Press, 1998. Campbell, Maria. Stories of the Road Allowance People. Penticton, B.C.: Theytus Books, 1995. Critical Faculties. Regina: University of Regina and First Nations University of Canada, 2012. Graham, Beryl C.E. “A Study of Audience Relationships with Interactive Computer-Based Visual Artworks in Gallery Settings, through Observation, Art Practice, and Curation”. Dissertation. University of Sunderland, 1997. Heble, Ajay. “About ICASP.” Improvisation, Community, and Social Practice. University of Guelph; Social Sciences Humanities Research Council of Canada, n.d. 16 Nov. 2011 ‹http://www.improvcommunity.ca/›.Kester, Grant. Conversation Pieces: Community and Communication in Modern Art. Berkeley: University of California Press, 2004. Knowles, Rachelle Viader. Rachelle Viader Knowles, n.d. 16 Nov. 2013 ‹http://uregina.ca/rvk›.Myre, Nadia. Nadia Myre. 16 Nov. 2013 ‹http://nadiamyre.com/NadiaMyre/home.html›. Pavlik, John G., and Frank Bridges. “The Emergence of Augmented Reality (AR) as a Storytelling Medium in Journalism.” Journalism & Communication Monographs 15.4 (2013): 4-59.

Penelitian ini bertujuan untuk mengetahui pengaruh Financial Distress memediasi Good Corporate Governance dan Return saham. Penilaian financial distress menggunakan proksi Altman Z-Score untuk EMS (Emerging Market) yang dirasakan sesuai dengan kondisi pasar modal di Indonesia. Model analisis yang digunakan adalah regresi berganda dan hasil yang ditemukan adanya pengaruh financial distress memediasi kedua variabel penelitian GCG dan return saham. Dari keseluruhan emiten yang tercatat dalam SWA (per 1 November 2018), ditemukan sejumlah 12 emiten yang dapat dijadikan sampel dalam penelitian karena konsistensi keikutsertaan dalam penilaian GCG oleh IICG. Financial Distress ditemukan memediasi Good Corporate Governance terhadap return saham, dimana hal ini sesuai dengan penelitian terdahulu seperti penelitian Jannah & Khoiruddin (2017) yang meneliti mengenai peran financial distress memediasi kepemilikan institusional, kepemilikan manajerial terhadap return saham Keputusan investor untuk berinvestasi perlu mempertimbangkan bahwa ketika investor melakukan investasi perlu menghindari gejala financial distress dan mempertimbangkan keputusan manajerial (GCG) tersebut.Kata Kunci : Financial Distress, Corporate Governance, Altman EMS Z-Score, Return SahamDAFTAR PUSTAKA Ajiwanto, A.W. dan Herawati, J., (2014), Pengaruh Good Corporate Governance Terhadap Return Saham Perusahaan yang Terdaftar di Corporate Governane Perception Index dan Bursa Efek Indonesia Periode 2010 – 2012, Jurnal Ilmiah Mahasiswa FEB, Vol. 2 No. 2.Alexander,J. G., Baptista, A.M., and Shu, Y., (2016), Portfolio selection with mental accounts and estimation risk, Journal of Empirical Finance.Almamy, Jeehan, Aston, John, Leonard Ngwa, N., An Evaluation of Altman’s Z score using Cash flow ratio to Predict Corporate Failure Amid the recent Financial Crisis: Evidence from the UK, Journal of Corporate Finance (2015), doi: 10.1016/j.jcorpfin.2015.12.009Almilia, L.S., (2004), Analisis Faktor-faktor yang Mempengaruhi Kondisi Finansial Distress suatu Perusahaan yang Terdaftar di Bursa Efek Jakarta, Jurnal Riset Akuntansi Indonesia, Vol. 7 No. 1 pp. 1-22.Al-Tamimi, H.A.H., (2012), The effects of corporate governance on performance and financial distress; The experience of UAE national banks, Journal of Financial Regulation and Compliance, Vol. 20 No. 2 pp. 169-181.Altman, E.I., (1968), Financial Ratios, Discriminant Analysis and The Prediction of Corporate Bankruptcy, The Journal of Finance, Vol. XXIII No. 4 pp. 589-609.Altman, E.I., (2000), Predicting Financial Distress of Companies: Revisiting The Z-Score and Zeta ® Models, Stern School of Business, New York University, pp. 9-12.Altman, E.I., Iwanicz-Drozdowska, M., and Laitinen, E.K., (2016), Financial Distress Prediction in an International Context: A Review and Empirical Analysis of Altman’s Z-Score Model, Journal of International Financial Management & Accounting, 28 (2), 131-171. http://dx.doi.org/10.1111/jifm.12053Ben-Nasr, Hamdi, State and foreign ownership and the value of working capital management, Journal of Corporate Finance (2016), https://doi:10.1016/j.jcorpfin.2016.09.002Bhattacharya, H., (2007), Total Management by Ratios: An Analytic Approach to Management Control and Stock Market Valuations Second Edition, Sage Publications India Pvt Ltd, New Delhi.Brigham & Houston, (2001), Manajemen Keuangan Buku 2 Edisi 2, Penerbit Erlangga, Jakarta.Budiharjo, R., (2016), Pengaruh Good Corporate Governance Terhadap Return Saham dengan Profitabilitas sebagai Variabel Intervening dan Moderating, Jurnal TEKUN, Vol. VII No. 01, pp. 80 – 98.Caesario, E.B., (2018), Kiwoom Sekuritas: Perang Dagang Jadi Sentimen Negatif IHSG, diakses dari http://market.bisnis.com/read/20180824/189/831066/kiwoom-sekuritas-perang-dagang-jadi-sentimen-negatif-ihsg.Campbell, John Y., Jens Dietrich Hilscher, and Jan Szilagyi. 2011. Predicting financial distress and the performance of distressed stocks. Journal of Investment Management 9(2): 14-34.Chiang, I.E., (2015), Modern portfolio management with conditioning information, Journal of Empirical Finance, Vol. 33 pp. 114-134.Cooper, D.R. & Schindler, P.S., (2008), Business Research Methods, McGraw-Hill International Edition, Singapore.Dastgir, M. & Honarmand, M., (2014), The Effect of ownership structure on efficiency of working capital management, Journal of Management Accounting, Vol. 7 No. 22 pp. 69-88.Fahmi, I., (2014), Manajemen Keuangan Perusahaan dan Pasar Modal, Penerbit Mitra Wacana Media, Jakarta.Fathonah, A.N., (2016), Pengaruh Penerapan Good Corporate Governance terhadap Financial Distress, Jurnal Ilmiah Akuntansi, Vol. 1 No. 2, pp. 133-150.Ferdinan, A., (2007), Metode Penelitian Manajemen: Pedoman Penelitin Untuk Penulisan Skripsi, Tesis, dan Disertasi Ilmu Manajemen, Badan Penerbit Universitas Diponegoro, Semarang.Filbeck, G., Ricciardi, V., Evensky, H.R., Fan, S.Z., Holzhauer, H.M., dan Spieler, A., (2017), “Behavioral finance: A panel discussion”, Journal of Behavioral and Experimental Finance, Vol. 15 pp. 52-58.Ghozali, H.I., (2011), Aplikasi Analisis Multivariate dengan IBM SPSS, Badan Penerbit Universitas Diponegoro, Semarang.Gitman, L.J., (2004), Principles of Managerial Finance, Harper and Row Publishers, New York, pp. 601.Griffin, J.M. dan Lemmon, M.L., (2002), Book-to-Market Equity, Distress Risk, and Stock Returns, The Jorunal of Finance, Vol. LVII No. 5 pp. 2317-2336.Harjito, A. & Martono, (2010), Manajemen Keuangan, Ekonosia, Yogyakarta.Husein, F., (2015), Analisis Pengaruh Distress Risk, Firm Size, Book to Market Ration, Return on Assets, Debt to Equity Ratio Terhadap Return Saham (Skripsi yang tidak dipublikasikan), Universitas Diponegoro Semarang, Indonesia.IDX, (2017), IDX Fact Book 2017 Research and Development Division Indonesia Stock Exchange, PT Bursa Efek Indonesia, Jakarta.Issabella, M., (2013), Pengaruh Economic Value Added, Risiko Sistematis, dan Prediksi Kebangkrutan dengan Model Altman Z-Score Terhadap Return Saham, Skripsi, Universitas Negeri Padang.Jannah, I.R. dan Khoiruddin, M., (2017), Peran Financial Distress memediasi Kepemilikan Institusional, Kepemilikan Manajerial terhadap Return Saham, Management Analysis Journal, Vol. 6 No. 3.Jędrzejczak-Gas, J., (2017), Net Working Capital Management Strategies in the Construction Enterprises Listed on the NewConnect Market, Procedia Engineering, Vol. 182 pp. 306 – 313.Jensen M.C. & Meckling W.H., (1976), Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure, Journal of Financial Economics, Vol. 3 No. 4, pp. 305-360.Jogiyanto, H.M., (2003), Teori Portofolio dan Analisis Investasi Edisi Ketiga, BPFE UGM, Yogyakarta.Kartikasari, D. & Amdani, M., (2013), Implementasi Altman Z-Score Untuk Memprediksi Kebangkrutan Perusahaan Privat di Batam, Politeknik Negeri Batam.KNKG, (2006), Pedoman Umum Good Corporate Governance Indonesia, Jakarta.Lukason, O. & Laitinen, E. K., (2016), Failure processes of old manufacturing firms in different European countries, Investment Management and Financial Innovations, Vol. 13 No. 2pp. 310-321.Lukason, O., Journal of Business Research (2018), https://doi.org/10.1016/j.jbusres.2018.06.025Malik, U.S., Aftab, M., dan Noreen, U., (2013), Distress Risk and Stock Return in An Emerging Market, Research Journal of Finance and Accounting, Vol. 4 No. 17 pp. 81-85.Manzaneque, M., Priego, A.M., dan Merino, E., (2015), Corporate governance effect on financial distress likelihood: Evidence from Spain. Revista de Contabilidad – Spanish Accounting Review (2015). http://dx.doi.org/10.1016/j.rcsar.2015.04.001Mason R.D. & Lind D.A. (1996), Teknik Statistika untuk Bisnis & Ekonomi Edisi Kesembilan Jilid 1, Penerbit Erlangga, Jakarta.Maulana, H., (2018), Begini biasanya reaksi IHSG terhadap pengumuman bunga FOMC The Fed, diakses dari https://investasi.kontan.co.id/news/begini-biasanya-reaksi-ihsg-terhadap-pengumuman-bunga-fomc-the-fed.Naniati, (2012), Analisis Prediksi Financial Distress Dan Pengaruhnya Terhadap Return (Imbal Hasil) Saham Pada Perusahaan Real Estate dan Properti Yang Terdaftar Di BEI, Skripsi, Universitas Mercu Buana Jakarta.Nkeki, C.I., (2018), Optimal investment risks debt management with backup security in a financial crisis, Journal of Computational and Applied Mathematics, https://doi.org/10.1016/j.cam.2018.01.03 2Owala, A.C., (2010), Corporate Governance and Stock Returns: Evidence From The S&P 500, Master’s Thesis in Accounting and Finance, University of VAASA Finland.Palepu, K. G., Healy, P.M., Wright, S., Bradbury, M., dan Lee, Philip, (2000), Business Analysis & Valuation Using Financial Statements: Second Edition, South-Western College Publishing, United States of America.Paolone, F. & Rangone, A., (2015), The Application of Emerging Market Score Model in China During the Global Crisis Period: A Countertrend, Chinese Business Review, Vol. 14 No. 10 pp. 484 498 doi: 10.17265/1537-1506/2015.10.003.Paramasivan, C. & Subramanian, T., (2009), Financial Management, New Age International Limited Publishers, New Delhi.Pedoman Umum Good Corporate Governance Indonesia, 2006), On the Efficiency of internal and External Corporate Control Mechanisms, Academy of Management Review, Vol. 15 No. 1.Platt, H.E. & Platt, M.B., (1991), Industry-Relative Ratios Revisited: The Case of Financial Distress, Journal of Business and Accounting, Vol. 17 pp. 31-51.Pratiwi, Susilawati, R.A.E., dan Purwanto, N., (2016), Analisis Mekanisme Good Corporate Governance Terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di BEI, Journal Riset Mahasiswa Akuntansi, Vol. xx No. xx pp. 1-5.Putri, L.S.K., (2017), Analisis Pengaruh Good Corporate Governance dan Financial Ratio Terhadap Return Saham pada Perusahaan yang Terdaftar di Jakarta Islamic Index, Undergraduate Thesis, STIE PERBANAS Surabaya.Qayyum, A. & Idrees, S., (2018), The Impact of Financial Distress Risk on Equity Returns: A Case Study of Non-Financial Firms of Pakistan Stock Exchange, Munich Personal RePEc Archive, pp. 1- 22.Safura, A.N., (2015), Implementasi Atlman’s Z-Score Model Untuk Memprediksi Kebangkrutan Perusahaan Multinasional (Studi Pada Perusahaan Multinasional Sub Sektor Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia Periode 2011-2014), Jurnal Administrasi Bisnis, Vol. 27 No. 1 pp. 1-10.Santoso, G.A.P., Yulianeu, dan Fathoni, A., (2018), Analysis of Effect of Good Corporate Governance, Financial Performance and Firm Size on Financial Distress in Property and Real Estate Company Listed BEI 2012-2016, Journal of Management Universitas Pandanaran, Vol. 4 No. 4Sari, R.S., (2017), Pengaruh Analisis Kebangkrutan Terhadap Return Saham Pada Perusahaan Textile dan Garment Listing di Bursa Efek Indonesia (Menggunakan Diskriminan Altman dan Springate). Skripsi, Universitas Mercu Buana Yogyakarta.Sarwono, J., (2011), Mengenal Path Analysis: Sejarah, Pengertian dan Aplikasi, Jurnal Ilmiah Manajemen Bisnis, Vol. 11 No.2 pp. 285-296.Setyardiani, D.W. & Fuadati, S.R., (2017), Pengaruh DER, Profitabilitas dan Perputaran Modal Kerja Terhadap Harga Saham, Jurnal Ilmu dan Riset Manajemen, Vol. 6 No. 7 pp. 1 – 17.Sharma, A.K., (2015), Working Capital Management Efficiency: A study on some selected Proprietary Tea Estates in Jorhat District of Assam, XVI Annual Conference Priceedings, pp. 426 – 443.Siegel, J.G. & Shim, J.K., (1999), Kamus Istilah Akuntansi, Elex Media Komputindo, Jakarta.Singh, S. & Kaur, H. 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In this issue of our journal, there are three articles reporting on tuberculosis, a disease which has historically been a big problem in our country – much longer than the current COVID-19 pandemic.It cannot be denied that COVID-19 is a big problem right now and should indeed be a priority. As of October 24, 2020,the DOH reports that there have been 367,819 cases of COVID-19 from the time it began monitoring the numbers some nearly nine months ago.1The effect of COVID-19 goes beyond these number of cases, as many of them have already died.However, against this alarming situation, even more concern lurks underneath. Just 10 days previously, the WHO released its 2020 Global Tuberculosis Report.2Among other things, prominent mention in the 2020 Report is the threat that theCOVID-19 pandemic can reverse the gains made in TB control over recent years in many countries, including the Philippines.In 2019, prior to the COVID-19 pandemic, the Philippines is reported to rank fourth in terms of the number of TB cases,contributing 6% of the total global burden of TB.3 Computing this on a per capita basis paints an even darker picture: the Philippines has 554 TB cases per 100,000 population, exceeded worldwide only by Lesotho, a small country in Southern Africa with a population of just around 2% that of the Philippines.4Identifying new TB cases is a key strategy in TB control. It is an important step in identifying and initiating treatmentfor those who need it. However, gaps in estimated incidence and notifications have long been a problem in the Philippines.2,3And with the COVID-19 pandemic, this has now become bigger. The 2020 WHO Report says that there has been a dropof 50 to 75% in the monthly notifications for the April to June period compared to January 2020 in the Philippines. Sucha trend – reported in other countries as well – is attributed to under-reporting of new TB cases during this COVID-19pandemic.5-13 The sudden drop over a few months cannot be due to any sudden improvement of TB control but more to the challenges that the pandemic has had on the TB control programs. In many TB high burden but low-income countries like the Philippines, reallocation of human, financial and other resources from TB to the COVID-19 response is happening. For example, GeneXpert™ machines are being diverted for use in COVID-19 testing.14 Staff in national TB programs as well as healthcare frontliners are being assigned to COVID-19 related duties. Similar to other countries, community lockdowns, patient concerns on getting infected, lack of public transportation, and loss of jobs and its attendant financial consequences, among others, are also serious considerations limiting access to TB diagnosis and treatment in the Philippines.15Any benefit from social distancing and wearing of face masks to reduce TB transmission are likely outweighed by health service disruption.16 As is the case with other patient co-morbidities, the interaction between COVID-19 and tuberculosis have also been looked into. However, current data do not allow any meaningful conclusions.14,17 Because of similarities in presentation symptoms such as fever, cough and difficulty of breathing, the recognition of tuberculosis may also be confused with COVID-19.18,19All of these are predicted to further worsen TB incidence due to increased transmission and along with greater diseaseseverity will have a larger negative effect on GDP per capita, undernutrition and catastrophic costs to families.2According to the model presented in the 2020 Global TB Report, assuming a more conservative 50% decrease in case detection over a six-month period could result in 700,000 excess deaths due to TB, globally.2The economic burden of additional cases has also been estimated for other countries and is quite substantial.20In an article published in this issue of our journal, drug resistance is identified as the biggest risk for unsuccessfultreatment outcomes in patients with tuberculosis.21 There are already increasing RR/MDR TB cases in the country based on the results of the 2016 National TB Prevalence Survey and other data.2,4,22 Previous unsuccessful treatment continues to be a big driver in the development of this drug resistance; and unsurprisingly, we now see that drug resistance in turn further drives even more unsuccessful TB treatment.In the latest WHO country profile report, RR/MDR TB incidence is estimated at 3.8% overall; but shoots up to 28%in previously treated cases.23 Most importantly, success of treatment was reported in only 58% of RR/MDR TB cases started on second-line drugs. As MDR-TB becomes more prevalent, and person-to-person transmission becomes more common, we may soon end up with MDR-TB as a major initial presentation of TB in our country. This is definitely undesirable as treatment of MDR-TB requires significantly more financial resources compared to DS-TB and can further strain the already limited resources allocated for TB control in our country. With the big challenges we face with the COVID-19 pandemic and the resulting effect it presents to ongoing TB control,it is reasonable to fear that we will have more unsuccessful treatment of TB in the country. Even as this potentially increases the number of TB cases in general, the even greater threat of further increasing MDR-TB should make us even more concerned.We cannot afford to lose focus and momentum in our efforts to control TB. Others have in fact stated that the currentpandemic may actually be a good opportunity to evaluate and if needed, to revise some of the programs we have in TBcontrol.24,25 The WHO has also made some recommendations which we can hopefully follow as we maintain our vigilance on TB control during this pandemic.26The 2020 WHO Global Tuberculosis Report highlights many of the gains we have made in the Philippines. Hopefully,this COVID-19 pandemic will not push it back. Joven Q. Tanchuco, MD, MHAEditor-in-ChiefActa Medica Philippina REFERENCES1. COVID 19 Case Tracker. DOH COVID 19. Case Bulletin # 224[Internet]. [cited 2020 Oct 25]. Available from: https://www.doh.gov.ph/covid-19/case-tracker2. Global tuberculosis report 2020. Geneva: World Health Organization.License: CC BY-NC-SA 3.0 IGO [Internet]. 2020 [cited 2020 Oct25]. Available from: https://www.who.int/tb/publications/global_report/en/3. Global tuberculosis report 2019. Geneva: World Health Organization;License: CC BY-NC-SA 3.0 IGO.4. Tanchuco JQ. Risk factors, molecular mechanisms and testing of drugresistance in Mycobacterium tuberculosis: Focus on the Philippines.Philipp J Intern Med. 2020; 58(3):72-105.5. Jain VK, Iyengar KP, Samy DA, Vaishya R. Tuberculosis in the eraof COVID-19 in India. Diabetes Metab Syndr. 2020 Sep-Oct;14(5):1439-43. doi: 10.1016/j.dsx.2020.07.034.6. Amimo F, Lambert B, Magit A. What does the COVID-19 pandemicmean for HIV, tuberculosis, and malaria control? Trop Med Health.2020; 48:32. https://doi.org/10.1186/s41182-020-00219-67. Ong CWM, Migliori GB, Raviglione M, Mac Gregor-Skinner G,Sotgiu G, Alffenaar J, et al. Epidemic and pandemic viral infections:impact on tuberculosis and the lung. Eur Respir J. 2020; 56(4):2001727.https://doi.org/10.1183/13993003.01727-20208. Fei H, Yinyin X, Hui C, Ni W, Xin D, Wei C, et al. The impact ofthe COVID-19 epidemic on tuberculosis control in China. The LancetRegional Health – Western Pacific. 2020; 3:100032 https://doi.org/10.1016/j.lanwpc.2020.1000329. Komiya K, Yamasue M, Takahashi O, Hiramatsu K, Kadota J, KatoS. The COVID-19 pandemic and the true incidence of Tuberculosisin Japan. J Infect. 2020; 81(3):e24–e25. https://doi.org/10.1016/j.jinf.2020.07.00410. Togun T, Kampmann B, Stoker NG, Lipman M. Anticipating theimpact of the COVID-19 pandemic on TB patients and TB controlprogrammes. Ann Clin Microbiol Antimicrob. 2020; 19(1):21.https://doi.org/10.1186/s12941-020-00363-111. Ribeiro VST, Telles JP, Tuon FF. Concerns about COVID-19 andtuberculosis in Brazil: Social and public health impacts. EnfermInfecc Microbiol Clin. 2020; S0213-005X(20)30278-0. https://doi.org/10.1016/j.eimc.2020.08.01312. Alene KA, Wangdi K, Clements ACA. Impact of the COVID-19Pandemic on Tuberculosis Control: An Overview. Trop Med InfectDis. 2020; 5(3):123. https://doi.org/10.3390/tropicalmed503012313. Magro P, Formenti B, Marchese V, Gulletta M, Tomasoni LR, CaligarisS, et al. Impact of the SARS-CoV-2 epidemic on tuberculosis treatmentoutcome in Northern Italy. Eur Respir J. 2020; 56(4):2002665.https://doi.org/10.1183/13993003.02665-202014. Karim QA, Karim SSA. COVID-19 affects HIV and tuberculosiscare. Science. 2020; 369(6502):366–8. doi: 10.1126/science.abd1072.With the big challenges we face with the COVID-19 pandemic and the resulting effect it presents to ongoing TB control,it is reasonable to fear that we will have more unsuccessful treatment of TB in the country. Even as this potentially increases thenumber of TB cases in general, the even greater threat of further increasing MDR-TB should make us even more concerned.We cannot afford to lose focus and momentum in our efforts to control TB. Others have in fact stated that the currentpandemic may actually be a good opportunity to evaluate and if needed, to revise some of the programs we have in TBcontrol.24,25 The WHO has also made some recommendations which we can hopefully follow as we maintain our vigilanceon TB control during this pandemic.26The 2020 WHO Global Tuberculosis Report highlights many of the gains we have made in the Philippines. Hopefully,this COVID-19 pandemic will not push it back.15. Adepoju P. Tuberculosis and HIV responses threatened byCOVID-19. Lancet HIV. 2020; 7(5):e319-e320. doi: 10.1016/S2352-3018(20)30109-0.16. McQuaid CF, McCreesh N, Read JM, Sumner T, Houben RMGJ,White RG, et al. The potential impact of COVID-19-relateddisruption on tuberculosis burden. Eur Respir J. 2020; 56(2):2001718.https://doi.org/10.1183/13993003.01718-202017. Crisan-Dabija R, Grigorescu C, Pavel CA, Artene B, Popa IV,Cernomaz A, et al. Tuberculosis and COVID-19: Lessons from thepast viral outbreaks and possible future outcomes. Can Respir J. 2020;2020:1401053. doi: 10.1155/2020/1401053.18. Bandyopadhyay A, Palepu S, Bandyopadhyay K, Handu S. COVID-19and tuberculosis co-infection: a neglected paradigm. MonaldiArch Chest Dis. 2020; 90(3). doi: 10.4081/monaldi.2020.143719. Wingfield T, Cuevas LE, MacPherson P, Millington KA, Squire SB.Tackling two pandemics: a plea on World Tuberculosis Day. LancetRespir Med. 2020; 8(6):536-8 https://doi.org/10.1016/S2213-2600(20)30151-X20. Reid MJA, Silva S, Arinaminpathy N, Goosby E. Building atuberculosis-free world while responding to the COVID-19 pandemic.Lancet. 2020; 396(10259):1312-3. https://doi.org/10.1016/S0140-6736(20)32138-321. Macatangay IOD, Liao SAS, Dadural JJA, Gagui FJS, Galas AJA, SanAntonio RDFA, et al. Factors Associated with Treatment Outcomeof Patients with Pulmonary Tuberculosis in the Philippines, 2015 to2016. Acta Med Philipp. 2020; 54(5):604-1122. DOH. 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Supply chain management (SCM) involves the planning, execution, and management of supply chain activities. Raw materials, work-in-process inventories, and completed goods transit and storage are all covered by SCM. Booz Allen Hamilton, a strategic consulting firm, originated the term supply chain management in 1982. Internal and external technologies that facilitate information flow between enterprises and individuals, as well as between customers and suppliers, will be studied in IT for supply chain management. The amount of data available and the cost savings associated with smart data are driving much of the current interest in this field. In the supply chain, the primary goal of information technology is to connect the site of production with the point of delivery or purchase. The idea is to create an information trail that follows the product's physical route. This allows for real-time planning, tracking, and lead time estimate. The shop, of course, must be informed of the progress of its orders, and suppliers must be able to anticipate a manufacturer order. Furthermore, participants want data in their own language. As a result, translation tables, such as bills of materials, are required throughout the system. The availability of product and material status information is the foundation for making informed supply chain choices. Furthermore, simply monitoring products along the supply chain is insufficient; numerous systems must be notified of the consequences of this movement. Supply chain managers are in charge of inventories, transportation systems, and whole distribution networks. Organizations may use supply chain management to meet or exceed their consumers' expectations. In addition to cost savings, the supply chain management technique enables better customer service. It's a complicated and dynamic web of facilities and organizations with a variety of competing goals. SCM will have to connect businesses in the future, enable increased communication among supply chain partners, and strive toward a synchronized value collaboration network. Firms can then discuss chain-wide profit maximization and economic value addition.