PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh pengungkapan corporate social responsibility terhadap nilai perusahaan dengan ukuran perusahaan sebagai variabel moderating. Fokus dari penelitian ini adalah perusahaan pertambangan batu bara yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Metode penelitian yang digunakan adalah content analysis. Analisis data untuk pengujian hipotesis dalam penelitian ini adalah uji statistic parameter individual (Uji t) dan koefisien determinasi (r2) dengan menggunakan software SPSS (Statistical Product and Service Solution) versi 24. Hasil penelitian ini menunjukan bahwa: (1) variabel corporate social responsibility berpengaruh positif signifikan terhadap nilai perusahaan (2) Variabel ukuran perusahaan memiliki pengaruh negative signifikan terhadap nilai perusahaan (3) Ukuran perusahaan tidak mampu memoderasi hubungan antara Corporate Social Responsibility terhadap nilai perusahaan.Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh pengungkapan corporate social responsibility terhadap nilai perusahaan dengan ukuran perusahaan sebagai variabel moderating. Fokus dari penelitian ini adalah perusahaan pertambangan batu bara yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Metode penelitian yang digunakan adalah content analysis. Analisis data untuk pengujian hipotesis dalam penelitian ini adalah uji statistic parameter individual (Uji t) dan koefisien determinasi (r2) dengan menggunakan software SPSS (Statistical Product and Service Solution) versi 24. Hasil penelitian ini menunjukan bahwa: (1) variabel corporate social responsibility berpengaruh positif signifikan terhadap nilai perusahaan (2) Variabel ukuran perusahaan memiliki pengaruh negative signifikan terhadap nilai perusahaan (3) Ukuran perusahaan tidak mampu memoderasi hubungan antara Corporate Social Responsibility terhadap nilai perusahaan

Potensi Bawang Putih dan Lactobacillus achidophilus sebagai Sinbiotik terhadap Karakteristik Tulang Ayam Broiler

Penelitian ini bertujuan untuk mengkaji pengaruh sinbiotik dari bawang putih (Alium sativum) dan Lactobacillus achidophilus terhadap karakteristik tulang ayam broiler. Materi yang digunakan sebanyak 144 ekor ayam broiler strain Cobb unsex umur 7 hari dengan bobot badan 218,5 ± 8,87 gram, dalam rancangan acak lengkap (RAL) dengan 3 perlakuan dan 8 ulangan setiap unit percobaan terdiri dari 6 ekor. Perlakuan yang diberikan yaitu T0 : pakan kontrol (tanpa penambahan sinbiotik); T1 : pakan kontrol + 2ml sinbiotik; T2 : pakan kontrol + 4ml sinbiotik. Parameter yang diamati meliputi panjang dan bobot tulang tibia, femur, kekuatan tulang dan masa Ca tulang. Data yang diperoleh dianalisis statistik dan data yang menunjukkan pengaruh perlakuan yang nyata di uji lanjut dengan uji wilayah Duncan. Hasil penelitian menunjukkan bahwa penggunaan sinbiotik hingga taraf 4ml tidak berpengaruh nyata (P>0,05) terhadap panjang femur, bobot tibia dan femur, serta massa kalsium, namun nyata meningkatkan (P<0,05) panjang tibia, kekuatan tulang tibia dan femur. Kesimpulannya adalah penambahan sinbiotik dari ekstrak bawang putih dan Lactobacillus achidophilus sebanyak 2 ml/kg ransum dalam ransum ayam broiler sudah cukup mampu untuk memperbaiki karakteristik tulang ayam broiler

A network of filaments detected by Herschel in the Serpens core : a laboratory to test simulations of low-mass star formation

V.R. was partly supported by the DLR grant number 50 OR 1109 and by the Bayerische Gleichstellungsförderung (BGF). This research was partly supported by the Priority Programme 1573 “Physics of the Interstellar Medium” of the German Science Foundation (DFG), the DFG cluster of excellence “Origin and Structure of the Universe” and by the Italian Ministero dell’Istruzione, Università e Ricerca through the grant Progetti Premiali 2012 -iALMA (CUP C52I13000140001). C.E. is partly supported by Spanish Grants AYA 2011-26202 and AYA 2014-55840-P.Context. Filaments represent a key structure during the early stages of the star formation process. Simulations show that filamentary structures commonly formed before and during the formation of cores. Aims. The Serpens core is an ideal laboratory for testing the state of the art of simulations of turbulent giant molecular clouds. Methods. We used Herschel observations of the Serpens core to compute temperatureand column density maps of the region. We selected the early stages of are cent simulation of star-formation, before stellar feedback was initiated, with similar total mass and physical size as the Serpens core. We also derived temperature and column density maps from the simulations. The observed distribution of column densities of the filaments was analyzed, first including and then masking the cores. The same analysis was performed on the simulations as well. Results. A radial network of filaments was detected in the Serpens core. The analyzed simulation shows a striking morphological resemblance to the observed structures. The column density distribution of simulated filaments without cores shows only a log-normal distribution, while the observed filaments show a power-law tail. The power-law tail becomes evident in the simulation if the focus is only the column density distribution of the cores. In contrast, the observed cores show a flat distribution. Conclusions. Even though the simulated and observed filaments are subjectively similar-looking, we find that they behave in very different ways. The simulated filaments are turbulence-dominated regions; the observed filaments are instead self-gravitating structures that will probably fragment into cores.Publisher PDFPeer reviewe

High-Resolution Spectroscopy in Tr37: Gas Accretion Evolution in Evolved Dusty Disks

Using the Hectochelle multifiber spectrograph, we have obtained high-resolution (R~34,000) spectra in the Halpha region for a large number of stars in the 4 Myr-old cluster Tr 37, containing 146 previously known members and 26 newly identified ones. We present the Halpha line profiles of all members, compare them to our IR observations of dusty disks (2MASS/JHK + IRAC + MIPS 24 micron), use the radial velocities as a membership criterion, and calculate the rotational velocities. We find a good correlation between the accretion-broadened profiles and the presence of protoplanetary disks, noting that a small fraction of the accreting stars presents broad profiles with Halpha equivalent widths smaller than the canonical limit separating CTTS and WTTS. The number of strong accretors appears to be lower than in younger regions, and a large number of CTTS have very small accretion rates (dM/dt<10^{-9} Msun/yr). Taking into account that the spectral energy distributions are consistent with dust evolution (grain growth/settling) in the innermost disk, this suggests a parallel evolution of the dusty and gaseous components. We also observe that about half of the "transition objects" (stars with no IR excesses at wavelengths shorter than ~6 micron) do not show any signs of active accretion, whereas the other half is accreting with accretion rates <10^{-9} Msun/yr. These zero or very low accretion rates reveal important gas evolution and/or gas depletion in the innermost disk, which could be related to grain growth up to planetesimal or even planet sizes. Finally, we examine the rotational velocities of accreting and non accreting stars, finding no significant differences that could indicate disk locking at these ages.Comment: 51 pages, 13 (reduced resolution) figures, 2 tables. AJ in pres

Southwest Pacific subtropics responded to last deglacial warming with changes in shallow water sources

Author Posting. © American Geophysical Union, 2014. This article is posted here by permission of American Geophysical Union for personal use, not for redistribution. The definitive version was published in Paleoceanography 29 (2014): 595–611, doi:10.1002/2013PA002584.This study examined sources of mixed layer and shallow subsurface waters in the subtropical Bay of Plenty, New Zealand, across the last deglaciation (~30–5 ka). δ18O and δ13C from planktonic foraminifera Globgerinoides bulloides and Globorotalia inflata in four sediment cores were used to reconstruct surface mixed layer thickness, δ18O of seawater (δ18OSW) and differentiate between high- and low-latitude water provenance. During the last glaciation, depleted planktonic δ18OSW and enriched δ13C (−0.4–0.1‰) indicate surface waters had Southern Ocean sources. A rapid δ13C depletion of ~1‰ in G. bulloides between 20 and 19 ka indicates an early, permanent shift in source to a more distal tropical component, likely with an equatorial Pacific contribution that persisted into the Holocene. At 18 ka, a smaller but similar shift in G. inflata δ13C depletion of ~0.3‰ suggests that deeper subsurface waters had a delayed reaction to changing conditions during the deglaciation. This contrasts with the isotopic records from nearby Hawke Bay, to the east of the North Island of New Zealand, which exhibited several changes in thermocline depth indicating switches between distal subtropical and proximal subantarctic influences during the early deglaciation ending only after the Antarctic Cold Reversal. Our results identify the midlatitude subtropics, such as the area around the North Island of New Zealand, as a key region to decipher high- versus low-latitude influences in Southern Hemisphere shallow water masses.Funding for this project came from NSF OCE-0823487 and 0823549-03.2014-12-1

Marcel Breuer y el sueño de la cabaña americana

Marcel Breuer arquitecto húngaro y afamado diseñador de mobiliario procedente de la Bauhaus, emigra a Estados Unidos en 1937, invitado por Gropius como profesor en Harvard. Allí comienzan, Breuer y Gropius, una nueva etapa basada en la experimentación de la casa como revisión de los postulados de la arquitectura moderna: la casa como máquina de habitar, propuesta por Le Corbusier, procedente de la vieja Europa; versus la humanización de la máquina a través del efecto del material sobre la estructura y la forma extendidas y en contacto con el territorio, propuesta por Frank Lloyd Wright procedente de la nueva América. Sus experimentos domésticos sobre la casa-cabaña acercaron los métodos tradicionales de la construcción americana a una visión renovada abstracta y pura, donde los modos de vida, los requerimientos básicos, prácticos y funcionales se transformaron en la conexión del “Arte de Construir” a través del material y su puesta en obra. La búsqueda de una respuesta clara del habitar que satisfacía objetivos opuestos y necesidades humanas, llevó a su arquitectura de la abstracción a reconciliar al hombre con la naturaleza, dotarla de arte y vida, arquitectura y paisaje que pasaron a convertirse en los ideales modernos de la cabaña americana

Una casa entre-pinos de Francisco Sáenz de Oíza: trabajar con el entorno

El estudio del proyecto del pabellón de invitados para la casa de Juan Huarte en Formentor del año 1968 del arquitecto Francisco Sáenz de Oíza, a través de sus dibujos realizados durante su estancia en Mallorca, nos descubre una manera de abordar la adición sobre lo construido. Analizar este nuevo pabellón nos permite profundizar en la personalidad de Sáenz de Oíza y su manera de abordar el proyecto, su desarrollo, y el papel que adquiere la arquitectura en relación con su entorno y a las aspiraciones del usuario.The study of the invited pavilion to the house of Juan Huarte in Formentor by the architect Francisco Sáenz de Oíza in 1968, through his drawings during your stay in Mallorca, discovers a way of addressing the addition of buildings. The project is approached from the analysis of the environment, including the two existing pavilions, designed by Carvajal y García de Paredes architects, to work with parties and the idea of addition and juxtaposition to solve the all. The proposal to work with parts ( fragments) allows him to make an inventory of stocks and naming them to take value improving the final solution. This architectural project is not more than the interlocking of all these parts on a " board" that is own, the topography and environment as Sáenz de Oíza demonstrates us enriching existences and qualifying them. Analyzing this pavilion gives us insight into the personality of Sáenz de Oíza and his approach to the architectural project, its development, and the role that architecture takes in relation to its surroundings and aspirations of the user

Shortage of Rural Veterinarians: Real or Perceived?

Concerns about lack of available jobs in rural veterinary practice (RVP) and ironically difficulties attracting new veterinarians are commonly expressed within the veterinary community. Reports on supply and demand for rural veterinarians have produced conflicting results. A 1990\u27s economic study forecasted a 3.0% increase in available veterinarians in large animal private practice and a 1.7% decrease in demand from 1997 to 2015. However, a later study forecasted a shortage of food supply veterinary medicine (FSVM) veterinarians from 2004 to 2016 ranging from 0.1% (poultry veterinarians) to 6.9% (federal animal health), with mixed food animal practice at 6.6%

The reproductive potential of vitrifiedwarmed euploid embryos declines following repeated uterine transfers

Background Recurrent implantation failure (RIF) represents a vague clinical condition with an unclear diagnostic challenge that lacks solid scientific underpinning. Although euploid embryos have demonstrated consistent implantation capabilities across various age groups, a unanimous agreement regarding the advantages of preimplantation genetic testing for aneuploidy (PGT-A) in managing RIF is absent. The ongoing discussion about whether chromosomal aneuploidy in embryos significantly contributes to recurrent implantation failure remains unsettled. Despite active discussions in recent times, a universally accepted characterization of recurrent implantation failure remains elusive. We aimed in this study to measure the reproductive performance of vitrified-warmed euploid embryos transferred to the uterus in successive cycles. Methods This observational cohort study included women (n = 387) with an anatomically normal uterus who underwent oocyte retrieval for PGT-A treatment with at least one biopsied blastocyst, between January 2017 and December 2021 at a university-affiliated public fertility center. The procedures involved in this study included ICSI, blastocyst culture, trophectoderm biopsy and comprehensive 24-chromosome analysis of preimplantation embryos using Next Generation Sequencing (NGS). Women, who failed a vitrified-warmed euploid embryo transfer, had successive blastocyst transfer cycles (FET) for a total of three using remaining cryopreserved euploid blastocysts from the same oocyte retrieval cycle. The primary endpoints were sustained implantation rate (SIR) and live birth rate (LBR) per vitrified-warmed single euploid embryo. The secondary endpoints were mean euploidy rate (m-ER) per cohort of biopsied blastocysts from each patient, as well as pregnancy and miscarriage rates. Results The mean age of the patient population was 33.4 years (95% CI 32.8–33.9). A total of 1,641 embryos derived from the first oocyte retrieval cycle were biopsied and screened. We found no associations between the m-ER and the number of previous failed IVF cycles among different ranges of maternal age at oocyte retrieval (P = 0.45). Pairwise comparisons showed a significant decrease in the sustained implantation rate (44.7% vs. 30%; P = 0.01) and the livebirth rate per single euploid blastocyst (37.1% vs. 25%; P = 0.02) between the 1st and 3rd FET. The cumulative SIR and LBR after up to three successive single embryo transfers were 77.1% and 68.8%, respectively. We found that the live birth rate of the first vitrified-warmed euploid blastocyst transferred decreased significantly with the increasing number of previously failed IVF attempts by categories (45.3% vs. 35.8% vs. 27.6%; P = 0.04). A comparable decrease in sustained implantation rate was also observed but did not reach statistical significance (50% vs. 44.2 vs. 37.9%; P = NS). Using a logistic regression model, we confirmed the presence of a negative association between the number of previous IVF failed attempts and the live birth rate per embryo transfer cycle (OR = 0.76; 95% CI 0.62–0.94; P = 0.01). Conclusions These findings are vital for enhancing patient counseling and refining management strategies for individuals facing recurrent implantation failure. By tailoring interventions based on age and ovarian reserve, healthcare professionals can offer more personalized guidance, potentially improving the overall success rates and patient experiences in fertility treatments