Analisis Profitabilitas dan Leverage terhadap Manajemen Laba pada Perusahaan Manufaktur di Bursa Efek Indonesia

This study aimed to analyze the profitability and leverage to earnings management. The population of this study is chemical and basic industry sectors manufacturing companies who were registered in Indonesian Stock Exchange from 2012 to 2015. 14 companies in chemical and basic industry sectors manufacturing companies category was used as sample, conducted by using purposive sampling method. Data were analyzed using multiple linear regression analysis with SPSS version 24. The results showed that profitability affects significantly, and leverage have no significant effects on earnings management

Enhanced collagen production from human dermal fibroblasts on poly(glycerol sebacate)-methacrylate scaffolds

Poly(glycerol sebacate)-methacrylate (PGS-M) is a photocurable form of polyglycerol sebacate (PGS) that has recently been shown to be suitable for use as a scaffold for tissue engineering. It has the benefits of PGS, including biocompatibility and biodegradability, while also being much simpler to process into a variety of 3D structures. Cell compatibility has already been demonstrated on the 30% methacrylated PGS-M scaffolds. However no studies have yet assessed the collagen produced by cells growing on the PGS-M scaffold. Here we demonstrate that 50% methacrylated PGS-M 3D scaffolds are able to support the culture of human dermal fibroblasts for 1 week. We also show that collagen production is enhanced compared with the same cells growing on tissue culture plastic, with the cells producing approximately 50% more total collagen after 1 week in culture. These results go further to demonstrate the suitability of the PGS-M scaffolds for generating ECM based constructs for soft tissue engineering

Identifying and Addressing Soil Property Issues Affecting Roadside Vegetation Establishment

Attaining adequate vegetation cover along highways is important for NDOR to comply with EPA’s stormwater regulations. However, low plant cover is a common problem on shoulders (first 16 feet off the pavement) of many highways in Nebraska. The ultimate goal of this study is to identify cost-effective engineering solutions that assure adequate seed beds (i.e., soil conditions) for establishment of selected seeding mixtures. The objectives of this study are to (1) characterize the soil properties along roadsides where vegetation stands have not developed well, and (2) verify the effects of select soil property parameters on plant germination and establishment. Sampling occurred at multiple locations along the highways near Beaver Crossing and Sargent, NE. At each location, soil samples were collected from a transect of multiple landscape positions, perpendicular to the highway. The soil physical properties measured included cone index, sorptivity, and aggregate stability, while the soil chemical properties measured included EC, pH, organic matters, Na, and Ca. Results show that the soils near the edge of the highway pavement were highly compacted. Also, the soils had higher pH, lower organic matter, and higher salt levels than optimal conditions. In the subsequent greenhouse studies, a factorial design was used to test three factors: soil compaction (i.e., 1.5, 1.7, and 1.9 g cm-3 soil compaction levels as well as sand as control), timing of salt stress (2 pulses of salt treatment applied pre-germination and post-germination as well as no-salt control), and plant species (buffalo grass, tall fescue, and western wheat grass). Results from the greenhouse studies showed that the three plant species exhibited different germination and early survival responses to the soil compaction and salt treatments. Tall fescue is better suited for site re-vegetation especially if salt is present in the soil prior to germination. Statistical analysis show that salt treatment had the most impact on species performance. Finally the project recommends a few engineering remediation strategies for plant establishment. Creating microsites on compacted soil surfaces could potentially alleviate the soil compaction issue by creating local environmental conditions favorable to plant establishment at microsites. To remediate the high salt levels in soil, it is recommended to consider alternative de-icing agents and amend zeolites and organics in soil

Interpretative and predictive modelling of Joint European Torus collisionality scans

Transport modelling of Joint European Torus (JET) dimensionless collisionality scaling experiments in various operational scenarios is presented. Interpretative simulations at a fixed radial position are combined with predictive JETTO simulations of temperatures and densities, using the TGLF transport model. The model includes electromagnetic effects and collisions as well as (E)over-right-arrow x (b)over-right-arrow shear in Miller geometry. Focus is on particle transport and the role of the neutral beam injection (NBI) particle source for the density peaking. The experimental 3-point collisionality scans include L-mode, and H-mode (D and H and higher beta D plasma) plasmas in a total of 12 discharges. Experimental results presented in (Tala et al 2017 44th EPS Conf.) indicate that for the H-mode scans, the NBI particle source plays an important role for the density peaking, whereas for the L-mode scan, the influence of the particle source is small. In general, both the interpretative and predictive transport simulations support the experimental conclusions on the role of the NBI particle source for the 12 JET discharges.Peer reviewe

Dynamics of zonal flow-like structures in the edge of the TJ-II stellarator

The dynamics of fluctuating electric field structures in the edge of the TJ-II stellarator, that display zonal flow-like traits, is studied. These structures have been shown to be global and affect particle transport dynamically [J.A. Alonso et al., Nucl. Fus. 52 063010 (2012)]. In this article we discuss possible drive (Reynolds stress) and damping (Neoclassical viscosity, geodesic transfer) mechanisms for the associated ExB velocity. We show that: (a) while the observed turbulence-driven forces can provide the necessary perpendicular acceleration, a causal relation could not be firmly established, possibly because of the locality of the Reynolds stress measurements, (b) the calculated neoclassical viscosity and damping times are comparable to the observed zonal flow relaxation times, and (c) although an accompanying density modulation is observed to be associated to the zonal flow, it is not consistent with the excitation of pressure side-bands, like those present in geodesic acoustic oscillations, caused by the compression of the ExB flow field

Enhanced performance of optimised partially textured load bearing surfaces

Textured surfaces have been shown to provide enhanced tribological performance in a variety of contacts. Numerical analysis and optimisation methods are combined for application-oriented texture optimisation. However, an analytical approach is advantageous in providing more generic in-depth understanding of the nature of the relationships between texture parameters and objective functions, such as enhanced load carrying capacity and reduced friction. The paper outlines such an approach to obtain a set of global optimum design parameters for partially textured surfaces. The optimised results are expressed in dimensionless form, which enables their use for a variety of applications. The performance of optimised partially textured sliding surfaces is compared with the other conventional bearing geometries in their optimum state

A Stop Codon in Xeroderma Pigmentosum Group C Families in Turkey and Italy: Molecular Genetic Evidence for a Common Ancestor

Xeroderma pigmentosum family G from Van, Turkey had two severely affected children: a son with multiple skin cancers who died at age 10 (XP67TMA), and an 8 y old daughter who began developing skin cancer before 3 y of age (XP68TMA). XP67TMA and XP68TMA cells were hypersensitive to killing by ultraviolet and the post-ultraviolet DNA repair level was 12–16% of normal. Host cell reactivation of an ultraviolet-treated reporter plasmid cotransfected with a vector expressing wild-type XPC cDNA assigned XP67TMA to xeroderma pigmentosum complementation group C. The XPC mRNA level was markedly reduced. Sequencing of the 3.5 kb XPC cDNA from XP67TMA showed a C–T mutation in XPC exon 8 at base pair 1840. This mutation converts the CGA codon of arginine at amino acid 579 to a UGA stop codon resulting in marked truncation of the 940 amino acid xeroderma pigmentosum C protein. Restriction fragment length polymorphism analysis of XPC exon 8 DNA in XP67TMA and XP68TMA showed that both affected children had a homozygous mutation and that both parents had heterozygous normal and mutated sequences at the same position consistent with a history of consanguinity in the family. The mutated allele also contained two XPC single nucleotide polymorphisms. The same mutated XPC allele was reported in an Italian family. Studies of 19 microsatellite markers flanking the XPC gene on chromosome 3 suggest that the XPC allele passed between Italy and Turkey approximately 300–500 y ago. This XPC allele containing a nonsense mutation is associated with severe clinical disease with multiple skin cancers and early death

Loss of the xeroderma pigmentosum group B protein binding site impairs p210 BCR/ABL1 leukemogenic activity

Previous studies have demonstrated that p210 BCR/ABL1 interacts directly with the xeroderma pigmentosum group B (XPB) protein, and that XPB is phosphorylated on tyrosine in cells that express p210 BCR/ABL1. In the current study, we have constructed a p210 BCR/ABL1 mutant that can no longer bind to XPB. The mutant has normal kinase activity and interacts with GRB2, but can no longer phosphorylate XPB. Loss of XPB binding is associated with reduced expression of c-MYC and reduced transforming potential in ex-vivo clonogenicity assays, but does not affect nucleotide excision repair in lymphoid or myeloid cells. When examined in a bone marrow transplantation (BMT) model for chronic myelogenous leukemia, mice that express the mutant exhibit attenuated myeloproliferation and lymphoproliferation when compared with mice that express unmodified p210 BCR/ABL1. Thus, the mutant-transplanted mice show predominantly neutrophilic expansion and altered progenitor expansion, and have significantly extended lifespans. This was confirmed in a BMT model for B-cell acute lymphoblastic leukemia, wherein the majority of the mutant-transplanted mice remain disease free. These results suggest that the interaction between p210 BCR/ABL1 and XPB can contribute to disease progression by influencing the lineage commitment of lymphoid and myeloid progenitors

The Tissue-Engineered Vascular Graft-Past, Present, and Future

Cardiovascular disease is the leading cause of death worldwide, with this trend predicted to continue for the foreseeable future. Common disorders are associated with the stenosis or occlusion of blood vessels. The preferred treatment for the long-term revascularization of occluded vessels is surgery utilizing vascular grafts, such as coronary artery bypass grafting and peripheral artery bypass grafting. Currently, autologous vessels such as the saphenous vein and internal thoracic artery represent the gold standard grafts for small-diameter vessels (<6 mm), outperforming synthetic alternatives. However, these vessels are of limited availability, require invasive harvest, and are often unsuitable for use. To address this, the development of a tissue-engineered vascular graft (TEVG) has been rigorously pursued. This article reviews the current state of the art of TEVGs. The various approaches being explored to generate TEVGs are described, including scaffold-based methods (using synthetic and natural polymers), the use of decellularized natural matrices, and tissue self-assembly processes, with the results of various in vivo studies, including clinical trials, highlighted. A discussion of the key areas for further investigation, including graft cell source, mechanical properties, hemodynamics, integration, and assessment in animal models, is then presented