1,285 research outputs found

    Pengaruh Ukuran Kap, Ukuran Perusahaan, Profitabilitas, Leverage, Dan Likuiditas Terhadap Luas Pengungkapan Sukarela Dalam Laporan Tahunan (Studi Empiris Pada Perusahaan Sub Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)

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    This study aims to analyze and examine the effect of KAP size, firm size, profitability, leverage, and liquidity on the extent of voluntary disclosure. This research method is quantitative. The population in this study is the consumer goods industry sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. This study used a purposive sampling method and obtained 32 companies with 96 samples and three years of observation that met the criteria set as the research sample. The method of analysis uses multiple linear regression analysis techniques. The results of the t test of this study indicate that the KAP size has a significance value of 0.002 0.05, profitability is 0.264> 0.05 and liquidity is 0.522> 0.05, which indicates that there is no influence between company size, profitability and liquidity on the extent of voluntary disclosure

    Liquid Polymorphism and Double Criticality in a Lattice Gas Model

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    We analyze the possible phase diagrams of a simple model for an associating liquid proposed previously. Our two-dimensional lattice model combines oreintati onal ice-like interactions and \"{}Van der Waals\"{} interactions which may be repulsive, and in this case represent a penalty for distortion of hydrogen bonds in the presence of extra molecules. These interactions can be interpreted in terms of two competing distances, but not necessarily soft-core. We present mean -field calculations and an exhaustive simulation study for different parameters which represent relative strength of the bonding interaction to the energy penalty for its distortion. As this ratio decreases, a smooth disappearance of the doubl e criticality occurs. Possible connections to liquid-liquid transitions of molecul ar liquids are suggested

    Comorbidity indices in people with HIV and considerations for coronavirus disease 2019 outcomes

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    OBJECTIVE: To determine comorbidity indices in persons-with-HIV (PWH) and lifestyle-similar HIV-negative controls. DESIGN: Cross-sectional analysis of the Pharmacokinetic and clinical Observations in PeoPle over fifty (POPPY) cohort study in UK and Ireland. METHODS: The Elixhauser Comorbidity Index (ECI), Charlson Comorbidity Index (CCI) and the Comorbidity Burden Index (CBI) were compared between older PWH and HIV-negative controls using the Mann-Whitney U test; the magnitude of the difference between groups was quantified using the r effect size. RESULTS: The 699 PWH and 304 HIV-negative controls were predominantly male (87.5% vs. 64.0%), white (86.3% vs. 90.0%) and had median ages of 57 and 58 years, respectively. Among PWH, the median (interquartile range (IQR)) CD4+ T-cell count was 624 (475, 811) cells/μl; 98.7% were on antiretroviral therapy. The median (IQR) ECI was 0 (0, 8) and 0 (-3, 1), CCI was 2 (1, 5) and 1 (0, 1) and CBI 8.6 (2.2, 16.8) and 5.9 (0.6, 10.8), respectively. Whilst all three indices were significantly higher in PWH than in controls (p < 0.001 for each), the magnitude of the differences between the two groups were small to medium, with effect sizes (95% confidence interval) of 0.21 (0.16, 0.27), 0.38 (0.32, 0.42) and 0.18 (0.11, 0.23), respectively. CONCLUSIONS: These three comorbidity indices are higher in PWH compared to HIV-negative controls, although the magnitude of differences between groups were small. Differences in the ECI, reportedly associated with poorer COVID-19 outcomes, were driven by more individuals with HIV being within the higher end of the range

    Hepatic steatosis in people older and younger than fifty who are living with HIV and HIV-negative controls: A cross-sectional study nested within the POPPY cohort

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    BACKGROUND: Hepatic steatosis is a major cause of chronic liver disease associated with several negative health outcomes. We compared the prevalence of and factors associated with steatosis in people living with and without HIV. METHODS: Older (>50 years) and younger (50 years) underwent liver transient elastography examination with controlled attenuation parameter (steatosis ≥238 dB/m, moderate/severe steatosis ≥280 dB/m, liver fibrosis ≥7.1 kPa). We compared groups using logistic regression/Chi-squared/Fisher's exact/Kruskal–Wallis tests. RESULTS: In total, 317 participants (109 older people with HIV; 101 younger people with HIV; 107 HIV-negative controls) were predominantly white (86%) and male (76%), and 21% were living with obesity (body mass index ≥30 kg/m2). Most (97%) people with HIV had undetectable HIV RNA. The prevalence of fibrosis was 8.4%, 3.0%, and 6.5% in the three groups, respectively (p = 0.26). Fibrosis was predominately (>65%) mild. The prevalence of steatosis was the same in older people with HIV (66.4%) and controls (66.4%) but lower in younger people with HIV (37.4%; p < 0.001). After adjustment, younger people with HIV were less likely to have steatosis (odds ratio [OR] 0.26; 95% confidence interval [CI] 0.14–0.52) than controls, but male sex (OR 2.45; 95% CI 1.20–4.50) and high waist-to-hip ratio (OR 3.04; 95% CI 1.74–5.33) were associated with an increased odds of steatosis. We found no association between steatosis and HIV-related variables. CONCLUSIONS: The prevalence of hepatic steatosis and fibrosis was similar between older participants regardless of HIV status. Age, sex, and abdominal obesity, but not HIV-related variables, were associated with steatosis. Interventions for controlling obesity should be integrated into routine HIV care

    Analisis Rasio Keuangan Dalam Memprediksi Perubahan Laba Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2008-2012

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    Penelitian ini berjudul “Analisis Rasio Keuangan Dalam Memprediksi Perubahan Laba Pada Perusahaan Mnufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2008-2012”. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh rasio keuangan seperti (current ratio, debt to equity ratio, total asset turnover, return on investenentdan price earning ratio) dalam memprediksi perubahan laba pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia tahun 2008-2012. Prediksi perubahan laba sangat penting pengaruhnya bagi para investor dalam pengambilan keputusan investasi. Jenis penelitian yang digunakan dalam penelitian ini merupakan penelitian kuantitatif dan jenis data yang digunakan merupakan data sekunder yang diperoleh dari ICMD (Indonesia Capital Market Directory dan wibside. Populasi dalam penelitian ini adalah perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia dari tahun 2008 sampai dengan 2012 yang menerbitkan laporan keuangannya pada tahun tersebut dan memiliki variabel terikat dalam penelitian ini. Dengan sampel yang digunakan dalam penelitian ini sebanyak 42 perusahaan. Alat yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel debt to equity ratio (DER), total asset turnover (TAT), dan price earning ratio (PER) berpengaruh secara signifikan dan positif terhadap perubahan laba. Sedangkan variabel current ratio (CR) dan Return on investement (ROI) tidak berpengaruh secara signifikan dab positif terhadap perubahan laba

    Transcriptome Analysis in Peripheral Blood of Humans Exposed to Environmental Carcinogens: A Promising New Biomarker in Environmental Health Studies

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    BACKGROUND: Human carcinogenesis is known to be initiated and/or promoted by exposure to chemicals that occur in the environment. Molecular cancer epidemiology is used to identify human environmental cancer risks by applying a range of effect biomarkers, which tend to be nonspecific and do not generate insights into underlying modes of action. Toxicogenomic technologies may improve on this by providing the opportunity to identify, molecular biomarkers consisting of altered gene expression profiles. OBJECTIVES: The aim of the present study, was to monitor the expression of selected genes in a random sample of adults in Flanders selected from specific regions with (presumably,) different environmental burdens. Furthermore, associations of gene expression with blood and urinary, measures of biomarkers of exposure, early, phenotypic effects, and tumor markers were investigated. RESULTS: Individual gene expression of cytochrome p450 1B1, activating transcription factor 4, mitogen-activated protein kinase K superoxide dismutase 2 (Mn), chemokine (C-X-C motif) ligand 1 (melanoma growth stimulating activity, alpha), diacylglycerol 0 acyltransferase homolog 2 (mouse), tigger transposable element derived 3, and PTEN-induced putative kinasel were measured by means of quantitative polymerase chain reaction in peripheral blood cells of 398 individuals. After correction for the confounding effect of tobacco smoking, inhabitants of the Olen region showed the highest differences in gene expression levels compared with inhabitants from the Gent and fruit cultivation regions. Importantly, we observed multiple significant correlations of particular gene expressions with blood and urinary, measures of various environmental carcinogens. CONCLUSIONS: Considering the observed significant differences between gene expression levels in inhabitants of various regions in Flanders and the associations of gene expression with blood or urinary measures of environmental carcinogens, we conclude that gene expression profiling appears promising as a tool for biological monitoring in relation to environmental exposures in humans

    Nut production in Bertholletia excelsa across a logged forest mosaic: implications for multiple forest use

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    Although many examples of multiple-use forest management may be found in tropical smallholder systems, few studies provide empirical support for the integration of selective timber harvesting with non-timber forest product (NTFP) extraction. Brazil nut (Bertholletia excelsa, Lecythidaceae) is one of the world’s most economically-important NTFP species extracted almost entirely from natural forests across the Amazon Basin. An obligate out-crosser, Brazil nut flowers are pollinated by large-bodied bees, a process resulting in a hard round fruit that takes up to 14 months to mature. As many smallholders turn to the financial security provided by timber, Brazil nut fruits are increasingly being harvested in logged forests. We tested the influence of tree and stand-level covariates (distance to nearest cut stump and local logging intensity) on total nut production at the individual tree level in five recently logged Brazil nut concessions covering about 4000 ha of forest in Madre de Dios, Peru. Our field team accompanied Brazil nut harvesters during the traditional harvest period (January-April 2012 and January-April 2013) in order to collect data on fruit production. Three hundred and ninety-nine (approximately 80%) of the 499 trees included in this study were at least 100 m from the nearest cut stump, suggesting that concessionaires avoid logging near adult Brazil nut trees. Yet even for those trees on the edge of logging gaps, distance to nearest cut stump and local logging intensity did not have a statistically significant influence on Brazil nut production at the applied logging intensities (typically 1–2 timber trees removed per ha). In one concession where at least 4 trees ha-1 were removed, however, the logging intensity covariate resulted in a marginally significant (0.09) P value, highlighting a potential risk for a drop in nut production at higher intensities. While we do not suggest that logging activities should be completely avoided in Brazil nut rich forests, when a buffer zone cannot be observed, low logging intensities should be implemented. The sustainability of this integrated management system will ultimately depend on a complex series of socioeconomic and ecological interactions. Yet we submit that our study provides an important initial step in understanding the compatibility of timber harvesting with a high value NTFP, potentially allowing for diversification of forest use strategies in Amazonian Perù
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