Pengaruh Kinerja Hutang Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan Batubara Yang Terdaftar Di BEI Periode 2010-2013

The primary goal of the company is to maximize firm value. Firm value is investor perceptionof the company\u27s success rate, it is often associated with stock prices. This research aim to examine the effect of leverage towards the value of the company in the coal mining companies which listed on the Indonesia Stock Exchange with periods 2010-2011. The hypothesis was leverage has negative effect on firm value. This research uses secondary data, of the coal mining companies which listed on BEI with periods 2010-2013. Research sample of 15 companies, where the method used is purposive sampling is a sampling method that takes an object with the specified criteria. Leverage are measured using Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR). Meanwhile, firm value is measured using Price Earning Ratio (PER). Analysis of the data used to analyze the factor that affect firm value is simple linier regression analysis and hypothesis test used the t-statistic for testing the partial regression coeffiecient at level of significant 5%. The results of this research finds leverage (DER) has negative significant effect on firm value (PER) with predictive ability is 6,8% and it shown by R square, and leverage (DAR) has negative significant effect on firm value (PER) with predictive ability is 7,2% and it shown by R square

COX-2 gene expression in colon cancer tissue related to regulating factors and promoter methylation status

<p>Abstract</p> <p>Background</p> <p>Increased cyclooxygenase activity promotes progression of colorectal cancer, but the mechanisms behind COX-2 induction remain elusive. This study was therefore aimed to define external cell signaling and transcription factors relating to high COX-2 expression in colon cancer tissue.</p> <p>Method</p> <p>Tumor and normal colon tissue were collected at primary curative operation in 48 unselected patients. COX-2 expression in tumor and normal colon tissue was quantified including microarray analyses on tumor mRNA accounting for high and low tumor COX-2 expression. Cross hybridization was performed between tumor and normal colon tissue. Methylation status of up-stream COX-2 promoter region was evaluated.</p> <p>Results</p> <p>Tumors with high COX-2 expression displayed large differences in gene expression compared to normal colon. Numerous genes with altered expression appeared in tumors of high COX-2 expression compared to tumors of low COX-2. COX-2 expression in normal colon was increased in patients with tumors of high COX-2 compared to normal colon from patients with tumors of low COX-2. IL1β, IL6 and iNOS transcripts were up-regulated among external cell signaling factors; nine transcription factors (ATF3, C/EBP, c-Fos, Fos-B, JDP2, JunB, c-Maf, NF-κB, TCF4) showed increased expression and 5 (AP-2, CBP, Elk-1, p53, PEA3) were decreased in tumors with high COX-2. The promoter region of COX-2 gene did not show consistent methylation in tumor or normal colon tissue.</p> <p>Conclusions</p> <p>Transcription and external cell signaling factors are altered as covariates to COX-2 expression in colon cancer tissue, but DNA methylation of the COX-2 promoter region was not a significant factor behind COX-2 expression in tumor and normal colon tissue.</p

Prostanoids and colorectal cancer

Tumor disease is a main cause of death in Western countries and a most common malignancy is colorectal cancer (CRC). Growing tumors are dependent on interactions among several different cells as well as signaling pathways. Many tumors display increased expression of the enzyme cyclooxygenase-2 (COX-2) in conjunction with changes in tissue levels of prostanoids. However, COX-2 expression is usually unevenly distributed among cells in tumor tissue and several cell clones display little or no COX-2 expression. A frequent change of prostanoid metabolism in CRC is increased PGE2 production, which appears to be involved in several different steps of tumor progression. Prostanoids bind to receptors on cell membranes with subsequent activation of different intracellular signaling pathways. Therefore, a general aim of this work was to evaluate changes in expression of prostanoid receptors and related factors involved in prostanoid metabolism in human CRC suggesting possible specific targets for interventions on prostanoid metabolism to attenuate progression. This aim was partly performed by analyses with realtime-PCR of tumor and normal colon tissue samples from human CRC obtained at surgery. Uneven distribution of COX-2 expression, as confirmed by IHC, could hypothetically be explained by gene silencing following DNA methylation. Therefore, methylation analysis of the COX-2 promoter was also performed. Furthermore, our patients received short-term pre-operative treatment with non-selective COX-inhibition (indomethacin) to evaluate changes in gene expression related to prostanoid levels determined by microarray. Prostanoid receptor expression was decreased in tumor tissue and reduced concentration of prostanoids had no negative effect on tissue expression of most prostanoid receptors. By contrast, tumor tissue expression of the EP2 subtype receptor showed negative prediction of patient survival. Methylation of COX-2 promoter sequences did not explain the lack of COX-2 expression in tumor tissue cells. Short-term pre-operative treatment with indomethacin was followed by pronounced alterations of gene expression in both tumor and normal colon tissue. Several differences in expression of genes known to regulate COX-2 expression, including transcriptional factors, occurred in relationship to COX-2 in tumor tissue. Our observations suggest that prostanoid metabolism is complex in CRC and involves several hundred genes in different cell types. Alterations in prostanoid metabolism was related to tumor stage progression and may offer therapeutical targets in addition to treatment with conventional COX inhibitors for chemoprevention of CRC, since such long-term treatment may be associated with considerable side effects in patients

How can we make junior business students understand the importance of learning organizational behaviour and management?

Teaching behavioural subjects to business students is a challenge, increasingly so with growing class sizes. In this paper we focus on these special challenges, particularly drawing attention to how feedback can enhance student learning and understanding. One-to-one feedback is not possible in large classes, but students can receive feedback on their progress through well-planned teaching and learning activities. We implemented a range of different feedback activities in our course to support student learning. Measuring learning effects is difficult and, in this case, comparison of grades was not possible. Our experience, however, led to a somewhat better understanding of what can be done and what needs further development to provide valuable feedback for students in their learning process

Childhood disability in rural Zambia : a qualitative study on the use of health care services

There are approximately 650 million people living with disabilities worldwide, an estimated 200 million of this number are children. A majority of disabled children live in poverty and lack access to basic health services and rehabilitation opportunities from being excluded from the allocation of resources. As such, they are highly susceptible to the risk of missing out on essential developmental opportunities. In Zambia, poverty levels are high and a national policy about disability is yet to be implemented, thus the care for disabled children falls on the families alone. This study explores how the health needs of disabled children are understood and managed through explanatory models within a framework of structural violence. In this qualitative study, observations and interviews with 16 parents of disabled children and 13 health workers in the Kazungula District, Zambia were carried out. Facilitating factors and barriers to health care were explored, formal and informal health services identified and reasons for the choice of services examined. Systematic Text Condensation was used to analyze the material. The primary caregivers of disabled children use the rural health centers, but rarely for an assessment of their disability. Family members attend rural health centers without bringing the disabled child, thus further management of the child is based solely on information from the relatives. The main barriers to health care are long distances, lack of available transport and shortage of staff, equipment and skills at the rural health centers to manage childhood disability. Referral to higher-level health facilities is done extensively, but is difficult for families to make use of. Parents become tiered of trying to respond to episodes of illness and they consequently give up. Primary health care in Zambia is not able to provide adequate care for disabled children, and their health needs are therefore assessed and managed within a family unit strongly influenced by poverty. Throughout this study, it will be argued that a combination of individual health beliefs and social and structural factors influence health behavior and must all be taken into consideration

Determinan Pengungkapan Corporate Social Responsibility (Studi Pada Perusahaan Pertambangan, Otomotif, Konstruksi Bangunan, Perbankan, Semen, Energi, Perkebunan, Telekomunikasi, Dan Perdagangan Periode 2013-2015)

Kerusakan lingkungan yang dilakukan oleh perusahaan dalam menjalankan operasionalnya menjadi salah satu tantangan bagi perusahaan agar senantiasa tetap menjaga lingkungan sekitar dan kinerja operasional perusahaan. Oleh karena itu dibutuhkan suatu mekanisme pengawasan yang bertujuan untuk mengawasi da menjaga kinerja operasional dan lingkungan sekitar perusahaan. Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance yang diproksikan dengan kepemilikan institusional, kepemilikan manajerial, komite audit, dewan komisaris, dan komisaris independen; dan tipe industri terhadap pengungkapan Corporate Social Responsibility perusahaan. Penelitian ini merupakan penelitian kausal yang menggunakan data kuantitatif, dimana sampel dari penelitian ini sebanyak 90 perusahaan yang terdiri dari perusahaan pada sektor pertambangan, otomotif, konstruksi bangunan, perbankan, semen, energi, perkebunan, telekomunikasi, dan perdagangan selama periode 2013-2015. Analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa kepemilikan manajerial merupakan satu-satunya proksi dari Good Corporate Governance yang memiliki pengaruh terhadap pengungkapan Corporate Social Responsibility, sedangkan proksi lainnya tidak memiliki pengaruh. Hal ini menunjukkan bahwa mekanisme Good Corporate Governance tidak berjalan efektif. Hasil lainnya yaitu tipe industri memiliki pengaruh terhadap pengungkapan Corporate Social Responsibility. Hasil ini menunjukkan bahwa industri yang termasuk dalam kategori high profile akan lebih terbuka dalam mengungkapkan laporan dan kegiatan pertanggungjawaban sosialnya. Implikasi dari penelitian ini adalah pemerintah dapat meninjau kembali efektifitas dari Undang-Undang mengenai Corporate Social Responsibility dan Good Corporate Governance yang dilakukan oleh perusahaan dalam pengungkapan Corporate Social Responsibility

Synthesis and photochemistry of 2-phenylthiazole

2-phenylthiazole was synthesized from bromoacetaldehyde diethyl acetal and thiobenzamide. The photochemistry of 2-phenylthiazole was studied upon irradiation at 254nm and with light of wavelenghth >290nm in methanol, acetonitrile, and hexane solvents. In addition to the previously observed phototransposition to yield 3-phenylisothiazole, 4-phenylthiazole, and 5-phenylisothiazole, 2-phenylthiazole was observed to undergo photofragmentation to yield benzonitrile. The yield of benzonitrile was highest (2%) upon irradiation in methanol at 254nm and lowest upon irradiation in acetonitrile at >290nm. The yields of the phototransposition products was also found to depend on the wavelength of light used for irradiation. When >290nm light was used, the amount of 4-phenylthiazole produced increased, while the amounts of the other phototransposition products decreased. 5-Deuterio-2-phenylthiazole was also synthesized and its photochemistry studied to further examine the phototransposition mechanism of 2-phenylthiazole. 5-Deuterio-2-phenylthiazole was irradiated in acetonitrile and with light 254nm to maximize the yield of the 3-phenylisothiazole phototransposition product. This product was isolated, and the location of the deuterium examined

Perbedaan Teknik Radiografi Periapikal Teknik Paralel dan Biseksi dalam Mengukur Panjang Gigi Premolar 1 Rahang Atas

Radiografi periapikal merupakan teknik radiografi yang umum dilakukan. Teknik radiografi periapikal dibagi menjadi dua yaitu teknik paralel dan teknik biseksi. Pembuatan radiograf pada teknik paralel dan teknik biseksi sering kali mengalami kesalahan yang dapat menghasilkan distorsi vertikal yaitu elongasi dan pemendekan pada radiograf. Kesalahan pada posisi yang dapat menghasilkan distorsi vertikal sering kali terjadi pada regio gigi premolar rahang atas. Kesalahan tersebut terjadi karena secara anatomis gigi premolar 1 rahang atas memiliki dua akar yaitu akar bukal dan lingual, namun pada pemeriksaan radiografi periapikal di regio gigi tersebut sering terjadi pemendekan pada akar bagian bukal. Tujuan penelitian ini adalah untuk mengetahui apakah terdapat perbedaan antara teknik paralel dan biseksi dalam mengukur panjang gigi premolar 1 rahang atas. Penelitian ini merupakan penelitian eksperimental, dengan menggunakan 24 sampel gigi premolar 1 rahang atas yang telah dicabut. 24 sampel gigi premolar 1 rahang atas tersebut diukur secara klinis lalu dilakukan pemeriksaan radiografis menggunakan teknik paralel dan teknik biseksi. Hasil pemeriksaan radiografis tersebut diukur menggunakan jangka sorong lalu dibandingkan dengan panjang gigi sebenarnya. Hasil pengukuran digunakan untuk mengetahui selisih panjang gigi premolar 1 rahang atas yang sebenarnya dengan panjang gigi premolar 1 rahang atas pada radiograf. Hasil uji Paired T-Test menunjukkan terdapat perbedaan yang signifikan antara teknik paralel dan biseksi (p<0,05). Kesimpulan penelitian ini adalah terdapat perbedaan yang signifikan antara teknik radiografi periapikal paralel dan biseksi dalam mengukur panjang gigi premolar 1 rahang atas