Pengaruh Profitabilitas, Struktur Modal, Kepemilikan Publik dan Bonus Plan terhadap Income Smoothing

Income Smoothing (perataan laba) merupakan praktik akuntansi yang dilakukan oleh manajemen dengan tujuan agar laba yang diperoleh Perusahaan tidak berfluktuasi. Hal ini dilakukan untuk menarik perhatian dari investor, dimana investor cenderung untuk melihat laba dalam menentukan keputusan investasinya. Penelitian ini dilakukan untuk mengetahui bagaimana pengaruh secara simultan dan parsial antara profitabilitas, struktur modal, kepemilikan publik dan bonus plan terhadap income smoothing pada Perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2017. Metode dalam penelitian ini menggunakan metode kuantitatif. Penelitian ini menggunakan jenis penelitian deskriptif verifikatif dengan jenis penelitian asosiasi. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling dengan memeroleh 29 sampel Perusahaan dengan kurun waktu 4 tahun sehingga diperoleh 116 unit sampel. Penelitian ini menggunakan metode analisis regresi logistik dengan menggunakan software SPSS 25.0. Hasil penelitian ini menunjukkan bahwa variabel profitabilitas, struktur modal, kepemilikan publik dan bonus plan secara simultan berpengaruh signifikan terhadap income smoothing. Secara parsial, profitabilitas yang diproksikan return on assets (ROA) berpengaruh negatif terhadap income smoothing. Struktur modal yang dipoksikan dengan debt to asset ratio (DAR) berpengaruh positif terhadap income smoothing. Sementara variabel kepemilikan publik dan bonus plan tidak berpengaruh signifikan terhadap income smoothing. &nbsp

Transport and traffic psychology at the university of Valencia, Spain

Inexistent

(E)-3-(4-Fluoro­phen­yl)-1-[4-(methyl­sulfan­yl)phen­yl]prop-2-en-1-one

In the title mol­ecule, C16H13FOS, the dihedral angle between the two benzene rings is 8.68 (6)°. The H atoms of the central enone group are trans and one H atom is involved in a close intra­molecular C—H⋯O contact. The crystal structure is stabilized by weak C—H⋯π inter­actions

Paradoxical interactions among estrogen receptors,

Abstract The phenomenon of mutual annihilation of action between 17b estradiol (E 2 ) and a selective estrogen receptor modulator (SERM), previously described in prepubertal rat diaphysis, epiphysis and uterus, has been investigated in ROS 17/2.8 rat osteoblastic cells and in transiently co-transfected cells in culture. In ROS 17/2.8 cells, the estrogen-induced marker enzyme creatine kinase B (CKB) was stimulated by raloxifene, tamoxifen and tamoxifen methiodide to a specific activity equal to or greater than that induced by 10 nM E 2 . However, when a fully inhibitory dose of any of these SERMS was given simultaneously with E 2 , no stimulation of CK activity resulted. Therefore, SERMS can be full agonists when acting alone, but complete antagonists to a super-physiological dose of estrogen. It is expected that excess tamoxifen would prevent the action of a SERM, but that the agonist activity of a SERM is abolished by 1000-fold less estrogen is a phenomenon without obvious explanation by classical pharmacology of competitive inhibition. To probe the mechanism of this interaction further, a ckb-CAT reporter plasmid, plus the human receptor expression plasmid, HEO, was transfected transiently into several cell types. In MCF-7 cells, a 1:10 ratio of E 2 to tamoxifen produced mutual annihilation, but the same ratio in ROS 17/2.8 or HeLa cells led to synergistic stimulation. In HeLa cells, co-transfected with the more efficient wild-type estrogen receptor plasmid, HEGO, synergy was demonstrated only at sub-saturation levels of HEGO. We speculate that, in the presence of estradiol and a SERM, not only active homodimers would be formed, but also hetero-dimers of estrogen-liganded and tamoxifen-liganded receptor monomers, depending on the molar ratio of their ligands and their relative affinities. The resulting hetero-dimer conformation would change the specific receptor surface for interactions with the growing number of co-activators and co-repressors, structural changes which could help to explain the mutual annihilation and synergy phenomena and their cell selectivity

Frataxin Deficit Leads to Reduced Dynamics of Growth Cones in Dorsal Root Ganglia Neurons of Friedreich’s Ataxia YG8sR Model: A Multilinear Algebra Approach

Data Availability Statement: The datasets presented in this study can be found in online repositories. The names of the repository/repositories and accession number(s) can be found in the article/Supplementary Material.Supplementary Material: The Supplementary Material for this article can be found online at: https://www.frontiersin.org/articles/10.3389/fnmol.2022.912780/full#supplementary-material Supplementary Video 1 | Phase-contrast imaging of living growth cone two months old isolated from the first Y47R mouse. Supplementary Video 2 | Phase-contrast imaging of living growth cone two months old isolated from the second Y47R mouse. Supplementary Video 3 | Phase-contrast imaging of living growth cone two months old isolated from the third Y47R mouse. Supplementary Video 4 | Phase-contrast imaging of living growth cone two months old isolated from the first YG8sR mouse. Supplementary Video 5 | Phase-contrast imaging of living growth cone two months old isolated from the second YG8sR mouse. Supplementary Video 6 | Phase-contrast imaging of living growth cone two months old isolated from the third YG8sR mouse.© 2022 Muñoz-Lasso, Mollá, Sáenz-Gamboa, Insuasty, de la Iglesia-Vaya, Pook, Pallardó, Palau and Gonzalez-Cabo. Computational techniques for analyzing biological images offer a great potential to enhance our knowledge of the biological processes underlying disorders of the nervous system. Friedreich’s Ataxia (FRDA) is a rare progressive neurodegenerative inherited disorder caused by the low expression of frataxin, which is a small mitochondrial protein. In FRDA cells, the lack of frataxin promotes primarily mitochondrial dysfunction, an alteration of calcium (Ca2+) homeostasis and the destabilization of the actin cytoskeleton in the neurites and growth cones of sensory neurons. In this paper, a computational multilinear algebra approach was used to analyze the dynamics of the growth cone and its function in control and FRDA neurons. Computational approach, which includes principal component analysis and a multilinear algebra method, is used to quantify the dynamics of the growth cone (GC) morphology of sensory neurons from the dorsal root ganglia (DRG) of the YG8sR humanized murine model for FRDA. It was confirmed that the dynamics and patterns of turning were aberrant in the FRDA growth cones. In addition, our data suggest that other cellular processes dependent on functional GCs such as axonal regeneration might also be affected. Semiautomated computational approaches are presented to quantify differences in GC behaviors in neurodegenerative disease. In summary, the deficiency of frataxin has an adverse effect on the formation and, most importantly, the growth cones’ function in adult DRG neurons. As a result, frataxin deficient DRG neurons might lose the intrinsic capability to grow and regenerate axons properly due to the dysfunctional GCs they build.Ministerio de Economía y Competitividad de España (SAF2015-66625-R); Agencia Estatal de Investigación (PID2020-115190RB-I00) within the framework of the National R + D + I Plan and co-funded by the Instituto de Salud Carlos III (ISCIII)-Subdirección General de Evaluación y Fomento de la Investigación and FEDER funds; Generalitat Valenciana (ACOMP/2014/058 and PROMETEO/2018/135); CIBERER is an initiative developed by the Instituto de Salud Carlos III in cooperative and translational research on rare diseases. EMBO Short Fellowship (ASTF 562-2015)

Polar extracts from (Tunisian) Acacia salicina Lindl. Study of the antimicrobial and antigenotoxic activities

<p>Abstract</p> <p>Background</p> <p>Methanolic, aqueous and Total Oligomer Flavonoids (TOF)-enriched extracts obtained from the leaves of <it>Acacia salicina </it>'Lindl.' were investigated for antibacterial, antimutagenic and antioxidant activities.</p> <p>Methods</p> <p>The antimicrobial activity was tested on the Gram positive and Gram negative reference bacterial strains. The Mutagenic and antimutagenic activities against direct acting mutagens, methylmethane sulfonate (MMS) and 4-nitro-o-phenylenediamine (NOPD), and indirect acting mutagens, 2-aminoanthracene (2-AA) and benzo[a]pyrene (B(a)P) were performed with <it>S. typhimurium </it>TA102 and TA98 assay systems. In addition, the enzymatic and nonenzymatic methods were employed to evaluate the anti-oxidative effects of the tested extracts.</p> <p>Results</p> <p>A significant effect against the Gram positive and Gram negative reference bacterial strains was observed with all the extracts. The mutagenic and antimutagenic studies revealed that all the extracts decreased the mutagenicity induced by B(a)P (7.5 μg/plate), 2-AA (5 μg/plate), MMS (1.3 mg/plate) and NOPD (10 μg/plate). Likewise, all the extracts showed an important free radical scavenging activity towards the superoxide anion generated by the xanthine/xanthine oxidase assay system, as well as high Trolox Equivalent Antioxidant Capacity (TEAC), against the 2,2'-azino-bis(3-ethylbenzothiazoline-6-sulfonic acid) diammonium salt (ABTS)⁺• radical. TOF-enriched extract exhibited the highest protective effect against free radicals, direct acting-mutagen and metabolically activated S9-dependent mutagens.</p> <p>Conclusions</p> <p>The present study indicates that the extracts from <it>A. salicina </it>leaves are a significant source of compounds with the antimutagenic and antioxidant activities, and this may be useful for developing potential chemopreventive substances.</p

Inverse association of antioxidant and phytoestrogen nutrient intake with adult glioma in the San Francisco Bay Area: a case-control study

BACKGROUND: Increasing evidence from epidemiologic studies suggest that oxidative stress may play a role in adult glioma. In addition to dietary antioxidants, antioxidant and weak estrogenic properties of dietary phytoestrogens may attenuate oxidative stress. Our hypothesis is that long-term consumption of dietary antioxidants and phytoestrogens such as genistein, daidzein, biochanin A, formononetin, matairesinol, secoisolariciresinol and coumestrol, may reduce the risk of adult glioma. METHODS: Using unconditional logistic regression models, we compared quartiles of consumption for several specific antioxidants and phytoestrogens among 802 adult glioma cases and 846 controls from two study series from the San Francisco Bay Area Adult Glioma Study, 1991 – 2000, controlling for vitamin supplement usage, age, socioeconomic status, gender, ethnicity and total daily calories. For cases, dietary information was either self-reported or reported by a proxy. For controls, dietary information was self-reported. Gender- and series- specific quartiles of average daily nutrient intake, estimated from food-frequency questionnaires, were computed from controls. RESULTS: Significant p-values (trend test) were evaluated using significance levels of either 0.05 or 0.003 (the Bonferroni corrected significance level equivalent to 0.05 adjusting for 16 comparisons). For all cases compared to controls, statistically significant inverse associations were observed for antioxidant index (p < 0.003), carotenoids (alpha- and beta-carotene combined, p < 0.05), daidzein (p = 0.003), matairesinol (p < 0.05), secoisolariciresinol (p < 0.003), and coumestrol (p < 0.003). For self-reported cases compared to controls, statistically significant inverse associations were observed for antioxidant index (p < 0.05) and daidzein (p < 0.05). CONCLUSION: Our results support inverse associations of glioma with higher dietary antioxidant index and with higher intake of certain phytoestrogens, especially daidzein

The diagnostic and prognostic value of red cell distribution width in cardiovascular disease, current status and prospective

The red blood cell distribution width (RDW) is an index of the heterogeneity of circulating red blood cell size, which along with other standard complete blood count (CBC) parameters are used to identify hematological system diseases. Besides hematological disorders, several clinical studies have shown that an increased in the RDW may be associated with other diseases including acute pancreatitis, chronic kidney disease, gastrointestinal disorders, cancer, and of special interest in this review, cardiovascular disease (CVD). The diagnostic and prognostic value of RDW in different CVD (acute coronary syndrome, ischemic cerebrovascular disease, peripheral artery disease, atrial fibrillation, heart failure, and acute ischemic stroke) has been reviewed in this article, to provide an understanding how its measurement may be applied to improve the management of these conditions.Keywords: RDW, Biomarker, Cardiovascular disease