Pengaruh Tax Planning, Likuiditas, Ukuran Perusahaan, dan Leverage Terhadap Manajemen Laba Pada Perusahaan Sektor Barang Konsumsi yang Terdaftar di BEI Tahun 2018 – 2020

Manajemen perusahaan dalam melaporkan laporan keuangan memanajemen laba untuk menunjukkan kinerja perusahaan pada berbagai pihak yang memiliki kepentingan dengan pihak perseroan yang mana baiknya kinerja dapat tergambar dari kualitas laba usaha. Ditetapkan tujuan penelitian ini untuk menganalisa dampak yang diberikan Tax Planning, Likuiditas, Ukuran Perusahaan dan juga Leverage terhadap Manajemen Laba. Dipergunakan model kuantitatif dengan populasi berjumlah 45 perusahaan yang tercatat dalam sektor barang konsumsi yang ada di BEI tahun 2018-2020. Ditetapkan sampel dengan jumlah 23 perusahaan yang pemilihannya dilakukan dengan model Purposive Sampling kemudian dilakukan analisa dengan mempergunakan regresi linear berganda. Dari analisa yang dilakukan diperoleh bahwa Tax Planning berdampak pada Manajemen Laba. Sementara Likuiditas, Ukuran Perusahaan, Leverage tidak memberikan dampak pada Manajemen Laba. Seluruh variabel independen secara simultan tidak memberikan dampak pada Manajemen Laba

La preparación de profesores noveles de Educación Física para desarrollar la capacidad física fuerza

El desarrollo profesional de los profesores noveles de Educación Física es una necesidad, pues adolecen de conocimientos y habilidades para desarrollar la capacidad física fuerza en educandos del nivel educativo primaria durante sus clases, por lo que precisan de una adecuada preparación. Se determina como objetivo proponer una estrategia de capacitación para preparar a los profesores noveles de Educación Física para desarrollar la capacidad de fuerza en el nivel educativo primaria. Se utilizaron métodos del nivel teórico, del nivel empírico y estadísticos-matemáticos, que permitieron el desarrollo de la investigación. Su novedad radica en ofrecer acciones que posibilitan preparar a los profesores noveles en este aspecto, de manera que integren la teoría con la práctica. La estrategia de capacitación fue aplicada en la práctica pedagógica y evidenció cambios y transformaciones en la manera de los profesores noveles de desarrollar la capacidad de fuerza en el nivel educativo primaria

Retina Imager and Laser Beamer RILaB

livEn’s Retina Imager and Laser Beamer (RILaB), is a semi-automated control system that is able to have a clinician guide its  operation for laser eye therapies. There are many laser eye therapies that this project can apply to, such as Pan Retinal Photocoagulation (PRP) and PhotoDynamic Therapy (PDT). These therapies are currently controlled manually by ophthalmologists and clinicians. Our product aims to aid in automating and speeding up a key part of this process. This will alleviate a portion of their workload and allow medical residency students to perform these therapies themselves. To achieve this goal, livEn is creating RILaB to integrate a fundus camera, a high-powered laser, and an optical scanning mirror with our control algorithm. Our algorithm will acquire a fundus retinal image using the camera and process it to create a high-level segmentation of regions for laser treatment and healthy tissue avoidance. The regions may then be further refined and confirmed by a clinician. The appropriate regions in the patient’s retina can then be targeted by the laser using appropriate coordinates derived from our algorithm. These coordinates guide the laser beam via an optical scanning mirror. With the highest priority is on safety, we also have our algorithm decide when it is safe to fire the laser and allow the clinician to make the final call. The laser then begins titrating its firing power from low to high depending on the degree of burn needed. The control system does not consider elements such as a mounted contact lens to keep the patient’s eyes open, and head/chin rests to keep the motion of their head still. This document describes the specifications that such a device must adhere to in order to allow ophthalmologists and clinicians to perform the above functions efficiently and safely while improving the speed, efficiency, and ease of use for such a system. These specifications are grouped in terms of software, hardware, safety, sustainability, and engineering standards

Sostenibilidad y desarrollo : el valor agregado de la agricultura orgánica

Este libro proporciona la información más reciente disponible en el ámbito global, regional y nacional, referente a las áreas sembradas, los principales productos, el valor de las ventas, la normatividad existente, el proceso de certificación, las características de los mercados, los elementos relevantes para el diseño de sistemas productivos orgánicos, sus limitaciones y los avances en la investigación, entre otros, que de forma clara y categórica concluye en la formulación de propuestas encaminadas al desarrollo de este sector

The Principal Agroecological Structure (PAS): a new tool for planning agroecosystems

1 recurso en línea (páginas 441-449) : ilustraciones color.This document presents, from the environmental prespective (ecosystem-culture relationships), the concept of the Principal Agroecological Structure (PAS) of agroecosystems, considered a dissipative structure. It discusses possible applications (resilience, production, and diversity) both inside and outside farms. The PAS can be useful in land use planning on farms, based on the concept of potential PAS, which allows for the quantification of the management of internal and external corridors, including natural vegetation. At the same time, it can be useful in the context of landscape management because it shows a series of cultural relationships (economic, social, symbolic and technological), hidden from the partial analysis of landscape ecology.Este documento presenta a partir del pensamiento ambiental (relaciones ecosistema-cultura): el concepto de la Estructura Agroecológica Principal (EAP), de los agroecosistemas mayores considerada como una estructura disipativa de orden cultural y se discute sus posibles aplicaciones (resiliencia, producción, diversidad) al interior como al exterior de las fincas. La EAP puede ser útil en la planificación del uso de la tierra, teniendo en cuenta el concepto de la EAP potencial (que permite cuantificar el manejo de los corredores internos y externos, incluyendo la vegetación natural). Al mismo tiempo, puede ser utilizada en el contexto del ordenamiento territorial, porque visibiliza una serie de relaciones culturales (económicas, sociales, simbólicas y tecnológicas) ocultas desde el análisis parcial de la ecología del paisaje.Bibliografía: páginas 447-449

Integration of renewable energy at coal mining enterprises: problems and prospects

This article addresses the issue of developing renewable energy in coal mining enterprises in the Russian Federation. The study presents a methodology for assessing the technical and economic efficiency of introducing renewable energy sources based on simulation modeling. An analysis of the potential of solar and wind energy for coal mining regions in Russia is conducted. The authors use a custom software developed by them to simulate the power supply system for various scenarios of renewable energy integration, including solar generation, wind generation, solar generation with energy storage, wind generation together with solar generation. Based on the example of the Rostov region, a feasibility study of the considered options is presented. Additionally, the research includes a sensitivity analysis of the investment project in the conditions of uncertainty in the development of Russian renewable energy. The research findings indicate that even in market conditions with CO2 emission quotas and prices at the level of the Sakhalin experiment, renewable energy in coal mining enterprises in Russia remains unattractive and requires additional support

The practice of intensive care in Latin America: a survey of academic intensivists

Intensive care medicine is a relatively young discipline that has rapidly grown into a full-fledged medical subspecialty. Intensivists are responsible for managing an ever-increasing number of patients with complex, life-threatening diseases. Several factors may influence their performance, including age, training, experience, workload, and socioeconomic context. The aim of this study was to examine individual- and work-related aspects of the Latin American intensivist workforce, mainly with academic appointments, which might influence the quality of care provided. In consequence, we conducted a cross-sectional study of intensivists at public and private academic and nonacademic Latin American intensive care units (ICUs) through a web-based electronic survey submitted by email. Questions about personal aspects, work-related topics, and general clinical workflow were incorporated. RESULTS: Our study comprised 735 survey respondents (53% return rate) with the following country-specific breakdown: Brazil (29%); Argentina (19%); Chile (17%); Uruguay (12%); Ecuador (9%); Mexico (7%); Colombia (5%); and Bolivia, Peru, Guatemala, and Paraguay combined (2%). Latin American intensivists were predominantly male (68%) young adults (median age, 40 [IQR, 35-48] years) with a median clinical ICU experience of 10 (IQR, 5-20) years. The median weekly workload was 60 (IQR, 47-70) h. ICU formal training was between 2 and 4 years. Only 63% of academic ICUs performed multidisciplinary rounds. Most intensivists (85%) reported adequate conditions to manage patients with septic shock in their units. Unsatisfactory conditions were attributed to insufficient technology (11%), laboratory support (5%), imaging resources (5%), and drug shortages (5%). Seventy percent of intensivists participated in research, and 54% read scientific studies regularly, whereas 32% read no more than one scientific study per month. Research grants and pharmaceutical sponsorship are unusual funding sources in Latin America. Although Latin American intensivists are mostly unsatisfied with their income (81%), only a minority (27%) considered changing to another specialty before retirement. CONCLUSIONS: Latin American intensivists constitute a predominantly young adult workforce, mostly formally trained, have a high workload, and most are interested in research. They are under important limitations owing to resource constraints and overt dissatisfaction. Latin America may be representative of other world areas with similar challenges for intensivists. Specific initiatives aimed at addressing these situations need to be devised to improve the quality of critical care delivery in Latin America