Pengaruh Ukuran Perusahaan, Metode Akuntansi, Dan Struktur Kepemilikan Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2013

Tax is one source of country's revenue comes from the people. Efforts in this country instead of optimizing revenues is not without obstacles. The main obstacle in the context of state income tax in this sector is tax avoidance. The purpose of this research is to examine if firm size, accounting method, and ownership structure have an influence on tax avoidance in manufacturing companies listed in Indonesia Stock Exchange in period 2010-2013. This study uses observational methods on secondary data which obtained from the annual financial report and audited financial statements of companies. This study uses 27 manufacturing companies that listed in Indonesian Stock Exchange as a sample. This research uses purposive sampling method for sampling method. The analytical method used is Structural Equation Modelling (SEM) using a variance-based Partial Least Square (PLS). The results showed that firm size has a value of T-statistic for 2.521 where the value is greater than 1.96, accounting method has a value of T-statistic for 4.015 where the value is greater than 1.96, and ownership structure has a value of T-statistic for 1.759 where the value is smaller than 1.96. From the results of this study concluded that firm size and the accounting method have influence on tax avoidance. While the ownership structure found no effect on tax avoidance. &nbsp

Les fonctions sémiotique et heuristique des symboles chimiques : Ou de l’icône au symbole et retour

L’histoire des signes employés par les (al) chimistes révèle qu’il a surtout été fait appel à deux modes d’association d’un signifiant à son signifié : l’iconisme et la convention. Leur évolution peut se diviser en trois périodes : l’alchimie, la révolution berzélienne et la chimie contemporaine. Les alchimistes ont créé des signes graphiques basés sur des analogies symboliques (pour les substances chimiques, non représentables iconiquement à l’échelle macroscopique), ou sur un iconisme pur et simple (pour les appareils et les opérations). Ils n’ont toutefois jamais élaboré un système entièrement cohérent. Lavoisier et Berzelius ont tourné le dos à ce type de signes pour adopter des signes alphabétiques conventionnels. Cependant le développement moderne de la chimie a rendu nécessaire un retour à l’iconisme (représentation spatiale des molécules). Ceci a été obtenu en ajoutant au système de Berzelius des éléments graphiques en relation d’iconisme avec le modèle supputé des molécules (qui demeurent invisibles). Il en est résulté un système hybride tout à fait original et opérationnel.The history of the signs used by (al)chemists reveals that two main modes were employed to associate a signifier to its signified: iconism and convention. Their evolution can be divided in three periods: alchemy, the berzelian revolution, and contemporary chemistry. The alchemists created graphic signs based on symbolic analogies (because chemical substances are impossible to represent iconically at the macroscopic level), or on a straightforward iconism (for equipment and operations). Nevertheless they never achieved a completely coherent system. Lavoisier and Berzelius rejected this type of signs, prefering the use of conventional alphabetic signs. However, the development of modern chemistry prompted a return to iconism, for the spatial representation of molecules. This was obtained by adding to the berzelian system graphic elements that were iconically related to the assumed model of the molecules (which remain invisible). The result was a highly original and operational hybrid system

An Observation-Based Middlebox Policy Taxonomy

peer reviewedRecent years have seen the rise of middleboxes, such as NATs, firewalls, or TCP accelerators. Those middleboxes play an important role in today's Internet, including enterprise networks and cellular networks. However, despite their undisputable success in modern network architecture, their actual impact on packets, traffic, and network performance is not that much understood. In this paper, we propose a path impairment oriented middlebox classification that aims at categorizing the initial purpose of a middlebox policy as well as its potential complications

Environmental determinism of year to year recruitment variability of European eel in a small coastal catchment, the Frémur river, north-west France

The influence of environmental factors (mainly the river flow) on the year-to-year variability of European eel Anguilla anguilla fluvial recruitment in a small coastal River (north-west France) was examined. A comprehensive survey of catches from fixed traps at two weirs located at 4·5 km (Pont es Omnes Dam) and 6·0 km (Bois Joli Dam) above the river mouth was carried out between 1997 and 2004. Young pigmented elvers (mean ± s.d. total length, 133·7 ± 29·6 mm) were recruited in eel-passes from February to October, but the main runs followed a modal curve from April to September with a peak centred in May to June. Catches varied greatly between years, from 381 to 26 765 elvers. For each trap, a positive linear relationship between monthly mean river flow that preceded the maximal intensity of captures and annual total catches was observed. These relationships explained 73·1% (P <0.01) and 89·0% (P <0.001) of the year-to-year variability of the recruitment observed in the Pont es Omnes and Bois Joli traps respectively. A significant increase in river flow at the beginning of the migration peak would thus trigger a greater proportion of A. anguilla settled in the estuary and in the downstream zone of the Fremur River to begin their freshwater colonization. The physicochemical roles of changes in river discharge in stimulating upstream migration are discussed. It is concluded that fluvial recruitment in the Fremur River is mainly determined by environmental factors

Harvest-induced disruptive selection increases variance in fitness-related traits

The form of Darwinian selection has important ecological and management implications. Negative effects of harvesting are often ascribed to size truncation (i.e. strictly directional selection against large individuals) and resultant decrease in trait variability, which depresses capacity to buffer environmental change, hinders evolutionary rebound and ultimately impairs population recovery. However, the exact form of harvest-induced selection is generally unknown and the effects of harvest on trait variability remain unexplored. Here we use unique data from the Windermere (UK) long-term ecological experiment to show in a top predator (pike, Esox lucius) that the fishery does not induce size truncation but disruptive (diversifying) selection, and does not decrease but rather increases variability in pike somatic growth rate and size at age. This result is supported by complementary modelling approaches removing the effects of catch selectivity, selection prior to the catch and environmental variation. Therefore, fishing most likely increased genetic variability for somatic growth in pike and presumably favoured an observed rapid evolutionary rebound after fishery relaxation. Inference about the mechanisms through which harvesting negatively affects population numbers and recovery should systematically be based on a measure of the exact form of selection. From a management perspective, disruptive harvesting necessitates combining a preservation of large individuals with moderate exploitation rates, and thus provides a comprehensive tool for sustainable exploitation of natural resources

A numerical tool to integrate biophysical diversity of a large regulated river: hydrobiogeochemical bases. The case of the Garonne River (France)

This article presents the bases of a hydrobiogeochemical model of the Garonne River (southwest France) which has been developed to integrate physical and biological processes during summer low-water periods. The physical part of this model is composed of a one-dimensional unsteady hydrodynamic model, allowing the resolution of the Saint-Venant equations, and a transport model which simulates downstream changes in solute concentrations. Biogeochemical processes are considered through the definition of functional compartments which make up the channel bed. These different compartments are defined both by the organisms involved in the solute transformation processes and by the physical and hydraulic characteristics of their habitat. Integration of these functional compartments within the model required investigations at different scales. The scale at which biological processes take place ranges from millimetres to metres. The scale of a reach, at which organization of the functional compartments along the river can be linked to hydrodynamic and morphological characteristics, ranges from 500 m to several kilometres. The regional scale is that at which homogeneous reaches can be integrated. A feedback between numerical results and field experiments has allowed improvements to in situ measurement to increase modelling accuracy. For example, the model allows estimation of variables, such as fluxes, that are difficult to measure in situ. The developed model can integrate various functional compartments and their biogeochemical functioning. Two application examples, focused on dissolved inorganic nitrogen, are presented in order to illustrate the numerical tool functioning: integration of equations on nitrification processes in the water body, and integration of consumption/production terms on epilithic biofilm resulting from in situ experimental mean values. The model we have developed constitutes a promising analytical tool that will be able to integrate previous and future studies

The projection from auditory cortex to cochlear nucleus in guinea pigs: an in vivo anatomical and in vitro electrophysiological study

Previous anatomical experiments have demonstrated the existence of a direct, bilateral projection from the auditory cortex (AC) to the cochlear nucleus (CN). However, the precise relationship between the origin of the projection in the AC and the distribution of axon terminals in the CN is not known. Moreover, the influence of this projection on CN principal cells has not been studied before. The aim of the present study was two-fold. First, to extend the anatomical data by tracing anterogradely the distribution of cortical axons in the CN by means of restricted injections of biotinylated dextran amine (BDA) in physiologically characterized sites in the AC. Second, in an in vitro isolated whole brain preparation (IWB), to assess the effect of electrical stimulation of the AC on CN principal cells from which intracellular recordings were derived. BDA injections in the tonotopically organized primary auditory cortex and dorsocaudal auditory field at high and low best frequency (BF) sites resulted in a consistent axonal labeling in the ipsilateral CN of all injected animals. In addition, fewer labeled terminals were observed in the contralateral CN, but only in the animals subjected to injections in low BF region. The axon terminal fields consisting of boutons en passant or terminaux were found in the superficial granule cell layer and, to a smaller extent, in the three CN subdivisions. No axonal labeling was seen in the CN as result of BDA injection in the secondary auditory area (dorsocaudal belt). In the IWB, the effects of ipsilateral AC stimulation were tested in a population of 52 intracellulary recorded and stained CN principal neurons, distributed in the three CN subdivisions. Stimulation of the AC evoked slow late excitatory postsynaptic potentials (EPSPs) in only two cells located in the dorsal CN. The EPSPs were induced in a giant and a pyramidal cell at latencies of 20ms and 33ms, respectively, suggesting involvement of polysynaptic circuits. These findings are consistent with anatomical data showing sparse projections from the AC to the CN and indicate a limited modulatory action of the AC on CN principal cell

A phase II multicentre, open-label, proof-of-concept study of tasquinimod in hepatocellular, ovarian, renal cell, and gastric cancers

Background: Tasquinimod is a small molecule with immunomodulatory, anti-angiogenic, and anti-metastatic properties that targets the tumor microenvironment. This study aimed to obtain a clinical proof of concept that tasquinimod was active and tolerable in patients with advanced solid tumors. Patients and Methods: This early stopping design, open-label, proof-of-concept clinical trial evaluated the clinical activity of tasquinimod in four independent cohorts of patients with advanced hepatocellular (n = 53), ovarian (n = 55), renal cell (n = 38), and gastric (n = 21) cancers. Tasquinimod was given orally every day (0.5 mg/day for at least 2 weeks, with dose increase to 1 mg/day) until radiological progression according to Response Evaluation Criteria in Solid Tumor (RECIST) 1.1 criteria, intolerable toxicity, or patient withdrawal. The primary efficacy endpoint was progression-free survival (PFS) rate according to RECIST 1.1 by central assessment. Results: Interim futility analyses at 8 weeks (6 weeks for the gastric cancer cohort) found adequate clinical activity of tasquinimod only in the hepatocellular cohort and recruitment to the other three cohorts was stopped. PFS rates were 26.9% at 16 weeks, 7.3% at 24 weeks, 13.2% at 16 weeks, and 9.5% at 12 weeks, respectively, in hepatocellular, ovarian, renal cell, and gastric cancer cohorts. The pre-defined PFS threshold was not reached in the hepatocellular cancer cohort at the second stage of the trial. The most common treatment-related adverse events were fatigue (48.5%), nausea (34.1%), decreased appetite (31.7%), and vomiting (24.6%). Conclusions: This study failed to demonstrate clinical activity of tasquinimod in heavily pre-treated patients with advanced hepatocellular, ovarian, renal cell, and gastric cancer. Trial registration: NCT01743469

How does the pitch and pattern of a signal affect auditory arousal thresholds?

How arousal thresholds vary with different sounds is a critical issue for emergency awakenings, especially as sleepers are dying in fires despite having a working smoke alarm. Previous research shows that the current high pitched (3000+ Hz) smoke alarm signal is significantly less effective than an alternative signal, the 520 Hz square wave, in all populations tested. However, as the number of sounds tested has been small further research is needed. Here we measured auditory arousal thresholds (AATs) across signals with a range of characteristics to determine the most effective waking signal. Thirty nine young adults participated over three nights. In Part A, nine signals were presented in stage 4 sleep with ascending decibel levels. Signals were short beeps in the low to mid frequency range with different spectral complexities: square waves, pure tones, whoops and white noise. Part B manipulated temporal patterns, inserting silences of 0, 10 and 21 seconds after each 12 seconds of beeps. It was found that the low frequency (400 and 520 Hz) square waves yielded significantly lower AATs than the alternatives. A trend was found across the three temporal manipulations, with a 10 second intervening silence showing some advantage. These findings support earlier research indicating that the best sound for awakening from deep sleep is a low frequency square wave. It is argued that the signal with the lowest response threshold when awake may be the same as the most arousing signal when asleep, especially where the sleeper processes the signal as meaningful

Introducing discrete frequency infrared technology for high-throughput biofluid screening

Accurate early diagnosis is critical to patient survival, management and quality of life. Biofluids are key to early diagnosis due to their ease of collection and intimate involvement in human function. Large-scale mid-IR imaging of dried fluid deposits offers a high-throughput molecular analysis paradigm for the biomedical laboratory. The exciting advent of tuneable quantum cascade lasers allows for the collection of discrete frequency infrared data enabling clinically relevant timescales. By scanning targeted frequencies spectral quality, reproducibility and diagnostic potential can be maintained while significantly reducing acquisition time and processing requirements, sampling 16 serum spots with 0.6, 5.1 and 15% relative standard deviation (RSD) for 199, 14 and 9 discrete frequencies respectively. We use this reproducible methodology to show proof of concept rapid diagnostics; 40 unique dried liquid biopsies from brain, breast, lung and skin cancer patients were classified in 2.4 cumulative seconds against 10 non-cancer controls with accuracies of up to 90%