The Heart of the Matter: The Relationship Between Communities, Cardiovascular Services and Racial and Ethnic Gaps in Care

As part of an initiative to address racial/ethnic disparities in the diagnosis and treatment of heart disease, examines factors behind the segmentation of healthcare access and service patterns by income and insurance status and its effect on minorities

PENGARUH AGRESIVITAS PAJAK TERHADAP REAKSI PASAR DENGAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI

The purpose of this study was to investigate the effect of Tax Aggressiveness on Market Reactions with the Independent Board of Commissioners as Moderating Variables. High and Low Market Reactions can be influenced by Tax Aggressiveness. This study aims to determine the effect of Tax Aggressiveness on Market Reactions and to find out whether Independent Board of Commissioners are able to weaken or strengthen the relation of Tax Aggressiveness to Market Reactions. This study uses observation methods in non-financial companies listed on the Indonesia Stock Exchange for the period 2015-2017. The population in this study amounted to 559 companies. The sample selection uses a purposive sampling technique, so that a total sample of 125 companies was obtained. The Moderated Regression Analysis (MRA) test is used in this research. The results of this study indicate that tax aggressiveness has a negative and significant effect on market reaction. The Independent Board of Commissioners strenghten the relation of Tax Aggressiveness to Market Reactions.Penelitian ini bertujuan untuk menginvestigasi pengaruh agresivitas pajak terhadap Reaksi Pasar dengan Dewan Komisaris Independen sebagai variabel moderasi. Reaksi pasar yang tinggi dan rendah dapat dipengaruhi oleh agresivitas pajak. Penelitian ini menganalisis pengaruh agrsivitas pajak terhadap reaksi pasar dan untuk menemukan jika dewan komisaris independen dapat melemahkan atau memperkuat hubungan agrsivitas pajak terhadap reaksi pasar. Penelitian dilakukan dengan metode observasi pada perusahaan-perusahaan non keuangan yang teraftar di Bursa Efek Indonesia pada periode 2015-2017. Populasi penelitian ini sebanayak 559 perusahaan. Sampel dipilih menggunakan teknik sampel bertujuan, sehingga total sampel sebanyak 125 perusahaan diperoleh. Analisis regresi moderasi (MRA) digunakan pada penelitian ini. Hasilnya mengindikasikan bahwa agrsivitas pajak memiliki pengaruh negatif dan signifikan terhadap reaksi pasar. Dewan Komisaris Independen memperkuat hubungan antara agresivitas pajak dan reaksi pasar

Pengaruh Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan Dan Corporate Social Responsibility Terhadap Penghindaran Pajak

Penelitian ini bertujuan untuk menginvestigasi profitabilitas, likuiditas, leverage, ukuran perusahaan dan corporate social responsibility terhadap penghindaran pajak. Teori yang digunakan dalam penelitian ini adalah teori legitimasi, teori stakeholder dan teori agensi. Penelitian ini menggunakan data sekunder yang diperoleh dari metode obeservasi. Sumber data penelitian ini dari laporan tahunan dan laporan keberlanjutan pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2016-2019. Sampel yang dipilih menggunakan metode sampel purposive, dengan total 20 perusahaan. Penelitian ini menggunakan analisis regresi berganda. Hasil penelitian ini mengindikasikan bahwa profitabilitas, ukuran perusahaan dan corporate social responsibility memiliki pengaruh positif tetapi tidak signifikan terhadap penghindaran pajak. Likuiditas dan leverage memiliki pengaruh negatif dan signifikan terhadap penghindaran pajak. &nbsp

The Effect Leverage, Operating Capacity, and Sales Growth On Financial Distress with Corporate Governance as Moderating Variable

This study focuses on examining the interplay of Corporate Governance in the context of financial ratios, including Leverage, Operating Capacity, and Sales Growth, concerning Financial Distress. The theoretical frameworks guiding this research are the pecking order theory and agency theory. To gather data, the study employs a secondary data collection method through documentary analysis. The primary data source consists of the annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The sample selection process adopts the purposive sampling method, resulting in a dataset comprising 194 data points. The findings of this research reveal that Leverage exerts a significant and positive influence on Financial Distress. Conversely, Operating Capacity and Sales Growth do not exhibit any significant effects on Financial Distress. Furthermore, the Moderating Regression Analysis (MRA) conducted indicates that Corporate Governance can moderate the relationship between Leverage and Operating Capacity concerning Financial Distress. However, Corporate Governance does not have a moderating effect on the relationship between Sales Growth and Financial Distress. These results shed light on the intricate dynamics between financial ratios, Corporate Governance, and Financial Distress, offering valuable insights for practitioners and policymakers in managing and assessing the financial health of manufacturing companies in the stock exchange

Pengaruh Corporate Social Responsibility, Financial Distress, dan Firm Size terhadap Tax Avoidance

Tujuan penelitian ini adalah untuk mengetahui apakah corporate social responsibility, financial distress dan firm size berpengaruh terhadap tax avoidance. Teori yang digunakan dalam penelitian ini adalah teori agensi dan teori legitimasi. Penelitian ini menggunakan data sekunder yang didapatkan menggunakan metode studi dokumen. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur sektor barang industri subsektor makanan dan minuman yang tercatat di Bursa Efek Indonesia selama periode 2018-2020. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Jumlah perusahaan yang memenuhi kriteria dalam penelitian ini adalah 27 perusahaan. Penelitian ini menggunakan analisis regresi linear berganda sebagai metode pengujiannya. Hasil penelitian ini menunjukkan bahwa corporate social responsibility dan firm size memiliki pengaruh positif dan signifikan terhadap tax avoidance. Hasil penelitian ini juga menunjukkan bahwa financial distress memiliki pengaruh positif dan tidak signifikan terhadap tax avoidance

Institutionalizing improved management practice and reporting to sustain sanitation service delivery

Low open defecation free (ODF) achievement in Malawi can be partially attributed to the poor management of Health Surveillance Assistants (HSAs). Engineers Without Borders Canada (EWB) partnered with Salima District’s Environmental Health Department to co-develop and deploy a reporting process to improve the incorporation of sanitation activities into the routine work of HSAs. The process was deployed using an “arm’s length approach” that strengthened the local management structures in the district. This brought clarity on the scope of HSA responsibilities to both HSAs and their managers. The resulting report represented the first comprehensive report to capture the activity performance of 187 HSAs in the department. Further, monthly reports revealed that each HSA, on average, performed only 1.5 of 4 required sanitation activities. This equipped managers with new data that could enable them to improve activity prioritizations and address root causes to underperformance

Electromyographic Analysis of Hip Muscle Activity Comparing Maximal Voluntary Contraction to Manual Muscle Test Grades

Introduction: The purpose of this study was to investigate the relationship between muscle activity during three manual muscle tests (MMT) and muscle activity during a maximal voluntary contraction (MVC) of the same muscle. Subjects: Eleven female subjects voluntarily participated in this study. All participants were physical therapy students under the age of 30, nonpregnant, and without recent history of musculoskeletal injury. Methods: Electromyographic (EMG) data was collected by placing surface electrodes over each participant\u27s right tensor fasciae latae (TFL) and gluteus medius (GM) muscle. The EMG data from each muscle was transmitted by Noraxont TeleMy02400 G2 telemetry to a computer equipped with MyoResearch XP 1.07 software. EMG data was collected while each participant performed a MVC and a Normal (5), Fair (3) , and Poor (2) Grade MMT test for each muscle, respectively. Results: EMG data analysis produced an average percentage of MVC for MMT of GM and TFL using Grades 5, 3, and 2 as follows: 91.7%; 32.3%; 20.7%. Conclusion: This study shows the percentage of MVC EMG activity elicited by MMT of Grades 5, 3, and 2 for TFL and GM. These percentages could possibly be used by clinicians as an inferred benchmark of muscle activity elicited by patients achieving these MMT scores; referenced as a percentage of MVC in normal functioning muscle

Determinants of Capital Structure: Evidence from Non-Financial Companies Listed on the Indonesia Stock Exchange

This research is aimed to analyze the effect of effective tax rate, firm size, liquidity, financial flexibility, asset structure, growth opportunities, risk, profitability, asset utilization ratio, and ownership structure on capital structure. The theory used in this research is trade-off theory and pecking order theory. The data source in this research is the annual financial reports of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2020. The sample selected using purposive sampling method. The results of this research indicate that the effective tax rate has a negative and insignificant effect on capital structure. Firm size, asset structure, and growth opportunities have a significant positive effect on capital structure. Liquidity, financial flexibility, profitability, and electoral structure have a significant negative effect on capital structure. Risk and asset utilization ratio have positive and insignificant effect on capital structure

Becoming Women Engineers: Dismantled Notions and Distorted Perspectives

In an investigation of (non-international) undergraduate students’ experiences with their engineering major, we interviewed 10 young women asking questions about their interactions with instructors, academic successes/struggles, and any challenges they felt they had faced as women/girls in engineering. Initial findings echoed those in previous research serving to affirm held notions of interventions that would improve women/girls’ experiences in engineering. In reflecting on the research methods and troubling its design, we realized that we had approached the data with limited perspectives. A new approach to analysis opened up concepts and yielded findings that offer a different course of action for abating the STEM crisis. Identity/being and becoming for our participants were framed in reference to different entities and were intermingled with themes of prestige, proof of self, and womaness. Our study invites us to look for solutions to recruitment/retention problems in creative ways. More camps, role models, or extracurricular involvement do not meet the supports these women/girls need. Instead of striving for proportionality, perhaps we should shift the conversation to address the multidimensional ways of being constituted and reconstituted by discursive practices that are always already generating gendered positionings. Let’s equip our students and colleagues with ways of recognizing and questioning these entanglements, not in order to solve a problem, but rather to work through a problem and think more about the processes of being and becoming