PENGARUH PAJAK, KEPEMILIKAN ASING, BONUS PLAN DAN UKURAN PERUSAHAAN TERHADAP PERUSAHAAN MELAKUKAN TRANSFER PRICING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2018)

This study aims to test empirically the effect of taxes, foreign ownership, bonus plans and company size on transfer pricing in the manufacturing sector listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. Based on the purposive sampling method, 33 companies met the criteria to be sampled in the study from 2014-2018. The number of samples in the study for 5 years with 165 observations. This study uses a panel data regression model. Based on the results of data analysis research, it can be concluded that taxes have a positive effect, while foreign ownership, bonus plans, and company size have no effect on transfer pricing in manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. Keywords: transfer pricing, tax; foreign ownership, the bonus plan, the size of the compan

Psychosocial work environment among musicians and in the general workforce in Norway

Musicians suffer from physical and mental health symptoms more frequently than the general population. Although their specific demands and challenges have been researched increasingly in the past, explanations still remain somewhat unclear. We use a large epidemiological data set to compare psychosocial work environment among 1,607 members of the Norwegian Musician’s Union with a national sample of 8,517 employees from the general Norwegian workforce. Musicians reported more control over their work; however, they felt less supported and acknowledged, had more work-family conflicts and less motivation, and perceived their work as more demanding compared to the general workforce. In the musician sample, results indicated that classical and contemporary musicians are experiencing a less favorable psychosocial environment in terms of control, demands, and acknowledgment, orchestral players felt less control and soloist less support. Future studies should explore possible interventions to improve musicians’ psychosocial work environment.publishedVersionUnit Licence Agreemen

Musician’s Focal Dystonia : A mere neurological disorder? The role of non-organic factors in the onset of Musician’s Focal Dystonia: an exploratory Grounded Theory study

Musician’s Focal Dystonia (MFD) is a task-specific, neurological disorder with poorly understood pathophysiology, affecting highly skilled musicians, ending successful careers. Studies found neurological changes in the sufferers’ brains, which presumably occurred via negative neuroplasticity, however, surprisingly little is known of what triggers these changes. Recently, non-organic risk factors, such as maladaptive psychological traits and preceding trauma have been suggested by a handful of studies, but the field has not yet been explored in detail. The aim of the study was to identify and describe the non-organic factors which might contribute to the onset of MFD. Due to the study’s exploratory nature, a qualitative constructivist Grounded Theory (GT) design was chosen, with the goal of generating a theory that emerges directly from the data. 15 MFD sufferers (5 females, mean age = 36.1) were interviewed for the study. Apart from previously suggested traits, such as anxiety and perfectionism, we found that the educational environment might also be influential. Many participants studied in a negative emotional climate, faced unattainable demands, and were instructed to focus only on the technical aspects of their playing. Consequently, they developed unhealthy practice strategies and negative perfectionism and these problems were often accompanied by negative emotional coping and maladaptive health behaviours. In addition, many participants experienced trauma before the onset of the condition. These findings support the theory that MFD is a multifaceted condition that could partially originate from non-organic factors. It also suggests that the environment – especially the educational approach – might be more influential than previously thought. This might have further implications not only for prevention and research but for the treatment strategies as well. It is likely, that opposing a purely medical procedure, an interdisciplinary approach would enhance the currently used therapies and would increase the possibility of the rehabilitation of the suffering musicians

Psychosocial work environment among musicians and in the general workforce in Norway

Musicians suffer from physical and mental health symptoms more frequently than the general population. Although their specific demands and challenges have been researched increasingly in the past, explanations still remain somewhat unclear. We use a large epidemiological data set to compare psychosocial work environment among 1,607 members of the Norwegian Musician’s Union with a national sample of 8,517 employees from the general Norwegian workforce. Musicians reported more control over their work; however, they felt less supported and acknowledged, had more work-family conflicts and less motivation, and perceived their work as more demanding compared to the general workforce. In the musician sample, results indicated that classical and contemporary musicians are experiencing a less favorable psychosocial environment in terms of control, demands, and acknowledgment, orchestral players felt less control and soloist less support. Future studies should explore possible interventions to improve musicians’ psychosocial work environment

EEG effect of orexin A in freely moving rats

Orexin A and orexin B are neuropeptides produced by a group of neurons located in the lateral hypothalamus which send widespread projections virtually to the whole neuraxis. Several studies indicated that orexins play a crucial role in the sleep-wake regulation and in the pathomechanism of the sleep disorder narcolepsy. As no data are available related to the EEG effects of orexin A in healthy, freely moving rats, the aim of the present experiments was to analyze EEG power changes in the generally used frequency bands after intracerebroventricular orexin A administration.Orexin A administration (0.84 and 2.8 nM/rat) differently affected fronto-occipital EEG waves in the different frequency bands recorded for 24 hours. Delta (1–4 Hz) and alpha (10–16 Hz) power decreased, while theta (4–10 Hz) and beta (16–48 Hz) power increased. Decrease of the delta power was followed by a rebound in case of the higher orexin A dose. This complex picture might be explained by the activation of several systems by the orexin A administration. Among these systems, cortical and thalamic circuits as well as the role of the neurons containing corticotrophin-releasing factor might be of significant importance

Differential oscillatory properties of cholinergic and noncholinergic nucleus basalis neurons in guinea pig brain slice

Evidence has suggested that the nucleus basalis magnocellularis has the potential to influence the functional state of the cerebral cortex through topographically organized, widespread projections of the cholinergic cells in that nucleus. It has also been shown that, in addition to the cholinergic neurons, other non-cholinergic magnocellular basal forebrain neurons, some of which have been identified as gamma-aminobutyric acid-ergic, project into the cerebral cortex and thus may also participate in the modulation of its activity. We have performed a comparative study of the intrinsic rhythmic properties of immunohistochemically and morphologically characterized choline acetyltransferase (ChAT)-positive and ChAT-negative cells of the nucleus basalis by means of intracellular recordings in guinea pig brain slices. Our results demonstrate that relatively large, multipolar cholinergic and non-cholinergic neurons each display differential voltage-dependent properties that allow them to discharge rhythmically in spike bursts and spike clusters, respectively, at low frequencies (< 10 Hz). Cholinergic cells display bursts of 2-4 action potentials (at approximately 200 Hz) riding on low-threshold spikes recurring at a low frequency (< 5 Hz) when depolarized from a membrane potential more negative than -55 mV and display low-frequency (< 10-15 Hz) tonic firing when depolarized from a more positive level. In contrast, non-cholinergic cells fire in a unique mode, displaying non-adapting clusters of spikes interspersed with rhythmic subthreshold membrane-potential oscillations when depolarized from levels less negative than -55 mV. The spike clusters repeat rhythmically at relatively low frequencies (2-10 Hz). The intracluster spiking frequency is relatively high and coincides approximately with that of the intervening membrane-potential oscillations (approximately 20-70 Hz). The cluster frequency of the non-cholinergic cells corresponds, in the same manner as the burst frequency of the cholinergic cells, to a delta (1-4 Hz) or theta (4-10 Hz) range of activity, whereas the intra-cluster and tonic spike frequencies of the non-cholinergic cells correspond to high beta to gamma ranges of electroencephalographic activity (19-30 Hz and 30-60 Hz, respectively). We propose that the different modes of oscillatory firing by the cholinergic and non-cholinergic basal forebrain cell populations could collectively contribute to the rhythmic modulation of slow and fast rhythms within the cerebral cortex