The environmental externalities of tobacco manufacturing: A review of tobacco industry reporting.

Growing research and public awareness of the environmental impacts of tobacco present an opportunity for environmental science and public health to work together. Various United Nations agencies share interests in mitigating the environmental costs of tobacco. Since 2000, transnational tobacco industry consolidation has accelerated, spotlighting the specific companies responsible for the environmental and human harms along the tobacco production chain. Simultaneously, corporate social responsibility norms have led the industry to disclose statistics on the environmental harms their business causes. Yet, independent and consistent reporting remain hurdles to accurately assessing tobacco's environmental impact. This article is the first to analyze publicly available industry data on tobacco manufacturing pollution. Tobacco's significant environmental impact suggests this industry should be included in environmental analyses as a driver of environmental degradation influencing climate change. Countries aiming to meet UN Sustainable Development Goals must act to reduce environmental harms caused by the tobacco industry

Antiferromagnetism of Zn2_2VO(PO4)2_4)_2 and the dilution with Ti4+^{4+}

We report static and dynamic properties of the antiferromagnetic compound Zn$_{2}$(VO)(PO$_{4}$)$_{2}$, and the consequences of non-magnetic Ti$^{4+}$ doping at the V$^{4+}$ site. $^{31}$P nuclear magnetic resonance (NMR) spectra and spin-lattice relaxation rate ($1/T_1$) consistently show the formation of the long-range antiferromagnetic order below $T_N= 3.8-3.9$\,K. The critical exponent $\beta=0.33 \pm 0.02$ estimated from the temperature dependence of the sublattice magnetization measured by $^{31}$P NMR at 9.4\,MHz is consistent with universality classes of three-dimensional spin models. The isotropic and axial hyperfine couplings between the $^{31}$P nuclei and V$^{4+}$ spins are $A_{\rm hf}^{\rm iso} = (9221 \pm 100)$ Oe/$\mu_{\rm B}$ and $A_{\rm hf}^{\rm ax} = (1010 \pm 50)$ Oe/$\mu_{\rm B}$, respectively. Magnetic susceptibility data above 6.5\,K and heat capacity data above 4.5\,K are well described by quantum Monte-Carlo simulations for the Heisenberg model on the square lattice with $J\simeq 7.7$\,K. This value of $J$ is consistent with the values obtained from the NMR shift, $1/T_1$ and electron spin resonance (ESR) intensity analysis. Doping Zn$_2$VO(PO$_4)_2$ with non-magnetic Ti$^{4+}$ leads to a marginal increase in the $J$ value and the overall dilution of the spin lattice. In contrast to the recent \textit{ab initio} results, we find neither evidence for the monoclinic structural distortion nor signatures of the magnetic one-dimensionality for doped samples with up to 15\% of Ti$^{4+}$. The N\'eel temperature $T_{\rm N}$ decreases linearly with increasing the amount of the non-magnetic dopant.Comment: 13 pages, 12 figures, 2 table

Pengaruh Motivasi Kerja terhadap Prestasi Kerja Karyawan pada PT. Wirastuti Kabupaten Siak

The research was conducted at PT. Wirastuti Siak with the aim to analyzethe effect of work motivation on employee performance at PT. Wirastuti Siak.Variable in this research is the motivation to work (independent variable) andperformance (the dependent variable). The sample in this study is as much as 55employees by using census techniques. The analytical method used is a simpleregression analysis. The result showed that the analysis of employee motivation atPT. Wirastuti Siak in the category Good with a score of 1,712 acquisition.Analysis of employee performance at PT. Wirastuti Siak was in good categorywith the acquisition of a score of 2,135. There are Work Motivation Effect AgainstEmployee achievement using the coefficient of determination is KD = r 2 x 100%= (0446) 2 x 100% = 0199 means that the average value of 19.9% of workmotivation is determined by job performanc

Pengaruh Tingkat Kesulitan Keuangan Perusahaan, Risiko Litigasi, Struktur Kepemilikan Manajerial dan Debt Convenant terhadap Konservatisme Akuntansi ( Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI )

This research was aimed to examine empirically: (1) the influence of a companys financial distress to accounting conservatism, (2) the influence of litigation risks to accounting conservatism, (3) the influence of managerial ownership structure to accounting conservatism, (4) the influence of debt covenance to accounting conservatism. Independent variables used in this study are a companys financial distress, litigation risks, managerial ownership structure, and debt covenance. The dependent variable used in this study is accounting conservatism that measured by Earnings/accrual measures model Givoly and Hayn.The population in this research includes companies listed in Indonesia Stock Exchange in the year 2009 to 2012. Samples in the research were selected by purposive sampling as many as 42 companies. Data analysis in this study uses regression analysis is basically the research of the dependence of the dependent variable (bound) with one or more independent variables (explanatory variables / bound).Based on the first hypothesis suggests that it is partially a significant difference between Conservatism in Financial Distress Manufacturing company. Under the second hypothesis suggests that it is partially a significant difference between the conservatism of Litigation Risk on Manufacturing company. Based on the third hypothesis suggests that it is partially a significant difference between the ownership structure manajeral against Conservatism in Manufacturing company. Based on the fourth hypothesis suggests that it is partially not a significant difference between the Debt Covenance against Conservatism in Manufacturing company.JOM Fekon Vol.1 No.2 Oktober 2014 Page 2Keywords : Financial Distres, Litigation Risk, managerial ownership structure, Debt Convenanc

KETUHANAN YANG MAHA ESA: Tinjauan Filosofis atas Sila I dari Pancasila

Sila pertama Pancasila berbunyi: Ketuhanan Yang Maha Esa. Ketuhanan Yang Maha Esa berarti pengakuan adanya Tuhan yang sempurna. Ketuhanan dalam konteks Pancasila tidak tinggal dalam konsep melainkan diwujudkan dalam sikap dan perilaku. Pancasila harus diaplikasikan karena merupakan konsekuensi logis sebab meletakkannya sebagai dasar negara. Selain itu, pelaksanaan Ketuhanan dalam praksis hidup juga merupakan tanggung jawab pribadi kepada bangsa dan kepada Tuhan Yang Maha Esa. Pelaksanaan ini membutuhkan hubungan yang baik antara agama dan negara. Oleh karena itulah Sila Ketuhanan bersifat luhur. Sifat ini tertuang secara eksplisit dalam UUD 1945 pasal 29. Sifat ini menuntut pemerintah dan warga negara untuk menghormati pluralisme suku, agama, dan golongan

Aldosterone signaling through transient receptor potential melastatin 7 cation channel (TRPM7) and its α-kinase domain

We demonstrated a role for the Mg2 + transporter TRPM7, a bifunctional protein with channel and α-kinase domains, in aldosterone signaling. Molecular mechanisms underlying this are elusive. Here we investigated the function of TRPM7 and its α-kinase domain on Mg2 + and pro-inflammatory signaling by aldosterone. Kidney cells (HEK-293) expressing wild-type human TRPM7 (WThTRPM7) or constructs in which the α-kinase domain was deleted (ΔKinase) or rendered inactive with a point mutation in the ATP binding site of the α-kinase domain (K1648R) were studied. Aldosterone rapidly increased [Mg2 +]i and stimulated NADPH oxidase-derived generation of reactive oxygen species (ROS) in WT hTRPM7 and TRPM7 kinase dead mutant cells. Translocation of annexin-1 and calpain-II and spectrin cleavage (calpain target) were increased by aldosterone in WT hTRPM7 cells but not in α-kinase-deficient cells. Aldosterone stimulated phosphorylation of MAP kinases and increased expression of pro-inflammatory mediators ICAM-1, Cox-2 and PAI-1 in Δkinase and K1648R cells, effects that were inhibited by eplerenone (mineralocorticoid receptor (MR) blocker). 2-APB, a TRPM7 channel inhibitor, abrogated aldosterone-induced Mg2 + responses in WT hTRPM7 and mutant cells. In 2-APB-treated ΔKinase and K1648R cells, aldosterone-stimulated inflammatory responses were unchanged. These data indicate that aldosterone stimulates Mg2 + influx and ROS production in a TRPM7-sensitive, kinase-insensitive manner, whereas activation of annexin-1 requires the TRPM7 kinase domain. Moreover TRPM7 α-kinase modulates inflammatory signaling by aldosterone in a TRPM7 channel/Mg2 +-independent manner. Our findings identify novel mechanisms for non-genomic actions of aldosterone involving differential signaling through MR-activated TRPM7 channel and α-kinase