Pengaruh Faktor Keuangan dan Intensitas Aset Tetap terhadap Keputusan Pelaporan Keuangan dan Pajak

This study is purposed to test empirically the effect of debt ratio, long-term debt ratio, financing deficit and fixed assets intensity on financial and tax reporting decisions. Sampling using purposive sampling method and produces 101 manufacturing companies that listed on the Indonesia Stock Exchange during 2014 to 2016. Hypothesis testing using logistic regression analysis because independent variables measured by dummy. The results show that the debt ratio, long-term debt ratio and financing deficit give significant negative effect on the financial reporting and tax decisions. Meanwhile, fixed asset intensity does not give significant influence to financial reporting and tax decisions

Trans Adults Amidst the COVID-19 Pandemic: Quality of Life, Pandemic Impact, and Vaccine Preferences

The ongoing COVID-19 pandemic is disproportionately impacting marginalized communities, such as Black, Indigenous, and people of color (BIPOC), disabled individuals, and transgender/nonbinary (i.e., trans) individuals. As trans individuals may be multiply marginalized, it is necessary to examine within group differences among trans individuals of different genders, races, socioeconomic statuses, and abilities. This study examines the following research questions: (1) What is the quality of life of trans adults during the COVID-19 pandemic? (2) How does the self-reported impact of the pandemic vary across groups within the trans community? (3) What preferences do trans adults have regarding receiving a COVID-19 vaccine? Survey data were collected in August/September of 2020. Among a sample of 449 trans adults, findings suggest that the profound impact of the pandemic was not consistent across all community members. Being a woman predicted a higher self-reported impact of the pandemic while being a masc(uline) white respondent tended to predict a lower impact of the pandemic. Higher income was associated with a higher quality of life and being a disabled white respondent predicted a lower quality of life. The majority (99%) of the sample reported wanting to receive a COVID-19 vaccine should one become available. Implications for practice include the importance of considering the holistic experiences of clients and community members, as opposed to having homogenized perspectives of even subsets of the trans community. Future research related to barriers faced when attempting to access a vaccine is needed to inform future public health responses to epidemics/pandemics impacting this community.ECU Open Access Publishing Support Fun

Health insurance mediation of the Mexican American non-Hispanic white disparity on early breast cancer diagnosis

We examined health insurance mediation of the Mexican American (MA) non-Hispanic white (NHW) disparity on early breast cancer diagnosis. Based on social capital and barrio advantage theories, we hypothesized a 3-way ethnicity by poverty by health insurance interaction, that is, that 2-way poverty by health insurance interaction effects would differ between ethnic groups. We secondarily analyzed registry data for 303 MA and 3,611 NHW women diagnosed with breast cancer between 1996 and 2000 who were originally followed until 2011. Predictors of early, node negative (NN) disease at diagnosis were analyzed. Socioeconomic data were obtained from the 2000 census to categorize neighborhood poverty: high (30% or more of the census tract households were poor), middle (5% to 29% poor) and low (less than 5% poor). Barrios were neighborhoods where 50% or more of the residents were MA. Primary health insurers were Medicaid, Medicare, private or none. MA women were 13% less likely to be diagnosed early with NN disease (RR = 0.87), but this MA-NHW disparity was completely mediated by the main and interacting effects of health insurance. Advantages of health insurance were largest in low poverty neighborhoods among NHW women (RR = 1.20) while among MA women they were, paradoxically, largest in high poverty, MA barrios (RR = 1.45). Advantages of being privately insured were observed for all. Medicare seemed additionally instrumental for NHW women and Medicaid for MA women. These findings are consistent with the theory that more facilitative social and economic capital is available to MA women in barrios and to NHW women in more affluent neighborhoods. It is there that each respective group of women is probably best able to absorb the indirect and direct, but uncovered, costs of breast cancer screening and diagnosis

A Decision Support System for Monitoring Livestock Diet Quality and Performance: Verification Study on Cattle, Adami Tulu, Ethiopia

Fecal profiling technology based on near infrared spectroscopy (NIRS) has been widely used in the U.S. to predict the diet quality and performance of free-ranging animals (e.g. Leite & Stuth 1995, Lyons & Stuth 1992, Lyons et al., 1993, Stuth et al., 1999, Tolleson et al., 2001). This technology is linked with the Nutritional Balance Analyzer (NUTBAL-PRO) model to form the core of a nutritional advisory system for livestock producers in the United States. This model predicts changes in body weight and condition for a broad range of livestock classes for cattle, sheep and goats. To test the system\u27s transferability and usefulness to livestock producers in the developing countries a small trial was conducted in the Rift Valley of Ethiopia to evaluate the validity of the advisory system in East Africa using the NIRS equations developed in the United States

4-(Morpholin-4-yl)-3-(trifluoro­meth­yl)­benzonitrile

In the title benzonitrile compound, C12H11F3N2O, an intra­molecular C—H⋯F hydrogen bond generates an S(7) ring motif. The trifluoro­methyl group is disordered over two orientations with a refined occupancy ratio of 0.549 (16):0.451 (16). The morpholine ring adopts a chair conformation. The benzene ring and mean plane of the morpholine ring make a dihedral angle of 58.04 (10)° with each other. In the crystal, mol­ecules are connected by inter­molecular C—H⋯F and C—H⋯O inter­actions to form R 2 2(8) ring motifs. These inter­actions also link the mol­ecules into chains parallel to the [10] direction

Impact of Stepping Stones on incidence of HIV and HSV-2 and sexual behaviour in rural South Africa: cluster randomised controlled trial

Objective To assess the impact of Stepping Stones, a HIV prevention programme, on incidence of HIV and herpes simplex type 2 (HSV-2) and sexual behaviour

Potential of Grain Legume Fallows to Address Food Insecurity and Boost Household Incomes in Western Kenya

A pigeonpea fallow-maize crop rotation trial was carried out over a period of 4 seasons in western Kenya. The trial compared six high altitude long duration pigeonpea varieties i.e. ICEAP 00020, ICEAP 00040, ICEAP 00048, ICEAP 00053, ICP 9145 and ICP 13076 and a medium duration variety i.e. ICP 13211 for productivity, post fallow maize crop yield and financial returns indicators. Long duration pigeonpea varieties take 140-180 days to mature while medium duration varieties take >200 days to mature. Continuous maize cropping acted as a control. Depending on the variety, pigeonpea grain yield ranged between 1.3 and 1.9 t ha-1. Post fallow maize grain yield from each of pigeonpea variety plot was approximately 3 fold higher than yield from continuous maize plots. The medium duration pigeonpea plots yielded significantly higher maize grain than the long duration (ICEAP 00053, ICEAP 00040) pigeonpea variety plots. Relative to the control, incremental returns to land were highest for medium duration pigeonpea fallow plots (619 USD ha-1) and lowest for ICEAP 00040 fallow plots (305 USD ha-1). We estimated that by selecting an appropriate pigeonpea variety for a fallow-maize rotation system, a household could produce sufficient food for consumption and remain with a surplus of approximately 2.8 tons for sale. For widespread adoption of pigeonpea based technologies in western Kenya, there is a need for policy improvement on issues related to improved seed production systems, cost of fertilizers, extension services, and market for the end products

7-Chloro-3-phenyl­benzo[4,5]thia­zolo[2,3-c][1,2,4]triazole

In the title compound, C14H8ClN3S, the dihedral angle between the approximately planar triple-fused ring system (r.m.s. deviation = 0.065 Å) and the pendant phenyl ring is 62.25 (5)°. In the crystal, mol­ecules are linked into infinite chains along the c-axis direction by C—H⋯N hydrogen bonds. Aromatic π–π stacking inter­actions [centroid–centroid distances = 3.7499 (8) and 3.5644 (8) Å] and weak C—H⋯π inter­actions are also observed

Effects of being uninsured or underinsured and living in high poverty neighborhoods on colon cancer care and survival in California: historical cohort analysis, 1996—2011

Background: We examined the mediating effects of health insurance on poverty-colon cancer care and survival relationships and the moderating effects of poverty on health insurance-colon cancer care and survival relationships among women and men in California. Methods: We analyzed registry data for 3,291 women and 3,009 men diagnosed with colon cancer between 1996 and 2000 and followed until 2011 on lymph node investigation, stage at diagnosis, surgery, chemotherapy, wait times and survival. We obtained socioeconomic data for individual residences from the 2000 census to categorize the following neighborhoods: high poverty (30% or more poor), middle poverty (5-29% poor) and low poverty (less than 5% poor). Primary health insurers were Medicaid, Medicare, private or none. Results: Evidence of mediation was observed for women, but not for men. For women, the apparent effect of poverty disappeared in the presence of payer, and the effects of all forms of health insurance seemed strengthened. All were advantaged on 6-year survival compared to the uninsured: Medicaid (RR = 1.83), Medicare (RR = 1.92) and private (RR = 1.83). Evidence of moderation was also only observed for women. The effects of all forms of health insurance were stronger for women in low poverty neighborhoods: Medicaid (RR = 2.90), Medicare (RR = 2.91) and private (RR = 2.60). For men, only main effects of poverty and payers were observed, the advantaging effect of private insurance being largest. Across colon cancer care processes, Medicare seemed most instrumental for women, private payers for men. Conclusions: Health insurance substantially mediates the quality of colon cancer care and poverty seems to make the effects of being uninsured or underinsured even worse, especially among women in the United States. These findings are consistent with the theory that more facilitative social and economic capital is available in more affluent neighborhoods, where women with colon cancer may be better able to absorb the indirect and direct, but uncovered, costs of care