Fluorescence-Based Methods for Detecting Caries Lesions: Systematic Review, Meta-Analysis and Sources of Heterogeneity

Background Fluorescence-based methods have been proposed to aid caries lesion detection. Summarizing and analysing findings of studies about fluorescence-based methods could clarify their real benefits. Objective We aimed to perform a comprehensive systematic review and meta-analysis to evaluate the accuracy of fluorescence-based methods in detecting caries lesions. Data Source Two independent reviewers searched PubMed, Embase and Scopus through June 2012 to identify papers/articles published. Other sources were checked to identify non-published literature. Study Eligibility Criteria, Participants and Diagnostic Methods The eligibility criteria were studies that: (1) have assessed the accuracy of fluorescence-based methods of detecting caries lesions on occlusal, approximal or smooth surfaces, in both primary or permanent human teeth, in the laboratory or clinical setting; (2) have used a reference standard; and (3) have reported sufficient data relating to the sample size and the accuracy of methods. Study Appraisal and Synthesis Methods A diagnostic 2×2 table was extracted from included studies to calculate the pooled sensitivity, specificity and overall accuracy parameters (Diagnostic Odds Ratio and Summary Receiver-Operating curve). The analyses were performed separately for each method and different characteristics of the studies. The quality of the studies and heterogeneity were also evaluated. Results Seventy five studies met the inclusion criteria from the 434 articles initially identified. The search of the grey or non-published literature did not identify any further studies. In general, the analysis demonstrated that the fluorescence-based method tend to have similar accuracy for all types of teeth, dental surfaces or settings. There was a trend of better performance of fluorescence methods in detecting more advanced caries lesions. We also observed moderate to high heterogeneity and evidenced publication bias. Conclusions Fluorescence-based devices have similar overall performance; however, better accuracy in detecting more advanced caries lesions has been observed

In-depth characterization of NK cell markers from CML patients who discontinued tyrosine kinase inhibitor therapy

IntroductionTreatment-free remission (TFR) in patients with chronic myeloid leukemia in chronic phase is considered a safe option if suitable molecular monitoring is available. However, the question arises as to which factors can contribute to the maintenance of TFR, and immunologic surveillance of the remaining leukemic cells is believed to be one of them. Argentina Stop Trial is an open-label, single-arm, multicenter trial assessing TFR after tyrosine kinase inhibitors interruption, that after more than 4 years showed a successful TFR rate of 63%.MethodsIn this context, we set up an immunological study by flow cytometry in order to analyze specific NK cell subsets from peripheral blood patient samples both at the time of discontinuation as well as during the subsequent months.ResultsAt the time of discontinuation, patients show a mature NK cell phenotype, probably associated to TKI treatment. However, 3 months after discontinuation, significant changes in several NK cell receptors occurred. Patients with a higher proportion of CD56dim NK and PD-1+ NK cells showed better chances of survival. More interestingly, non-relapsing patients also presented a subpopulation of NK cells with features associated with the expansion after cytomegalovirus infection (expression of CD57+NKG2C+), and higher proportion of NKp30 and NKp46 natural cytotoxicity receptors, which resulted in greater degranulation and associated with better survival (p<0.0001).DiscussionThis NK cell subset could have a protective role in patients who do not relapse, thus further characterization could be useful for patients in sustained deep molecular response

TAX MORAL OBLIGATIONS AND COMPLIANCE COSTS ON SMES TAX COMPLIANCE (Study at Department of Cooperatives and Small-Medium Enterprises of Bandung)

Research on taxpayer compliance is always interesting to be used as material for research studies, because it can be studied from various factors that influence it. Likewise, this research was carried out aimed at finding out how the effect of tax moral obligations and compliance costs on the compliance of SME taxpayers at Department of Cooperatives and Small-Medium Enterprises of Bandung. The factors tested in this study are moral obligation and the cost of compliance as independent variables. Meanwhile, taxpayer compliance is the dependent variable. The research method used in this research is explanatory method. The population in this study were 6,401 SMEs taxpayers registered in Bandung. The sampling technique used in this study is a nonprobability sampling technique with convenience sampling techniques, and the number of samples in this study amounted to 100 SMEs at Department of Cooperatives and Small-Medium Enterprises of Bandung. In analyzing the data, first doing classic assumption testing, validity and reliability tests. The analytical method used in this research is multiple linear regression analysis and in testing the hypothesis using the t test and F test. The results of the research descriptively describe the results of the respondents for each variable which are stated to be good and the results of the partial research show that tax moral obligations have an effect on mandatory compliance and compliance costs have an effect on tax compliance

FACTORS AFFECTING THE AUDITOR SWITCHING ON COMPANIES LISTED IN INDONESIA STOCK EXCHANGE

Auditors Switching in Indonesia are ideally carried out in a mandatory manner, in accordance with the Minister of Finance Regulation No.17 / PMK.01 / 2008, but in fact, the auditor switching phenomenon shows companies that conduct voluntary auditor switching. The results of previous studies on auditor switching show contradictory results (research gap), therefore it is necessary to do research again to verify the theory of the factors that influence auditor switching. The purpose of this study is to determine the factors that influence auditor switching in Indonesia. The population of this study is manufacturing companies listed on the Stock Exchange during the period 2010-2017. The sample selection technique uses sampling purposes with the unit of analysis is the company's financial statements, and obtained a sample of 217 financial statements from 31 companies. The research method used is descriptive analysis method and hypothesis testing using the Logistic Regression model with the help of the SPSS for Windows version 21 software program. The results of this study indicate that audit opinion and management change have a positive effect on auditor switching, while the auditor's reputation has no effect on auditor switching

AN EMPIRICAL ANALISIS OF FIRM VALUE: A Case Study of Indonesian Real Estate Company

The firm value is still a current issue that is often discussed by various groups in the world of the economy both corporate owners, investors, governments, economic observers and researchers in various studies and financial literacy of the company. The question is how do companies increase the firm value of their companies? And what factors determine the firm value in the field of property and real estate in Indonesia. This study was conducted to analyze whether Capital Expenditure, Leverage, Agency Cost and Profitability have an influence on Firm Value on the Indonesia Stock Exchange in the property and real estate business in 2013-2018. All variables proposed in this study were formed based on literature studies. a total of 65 companies as a population and a sample of 39 companies. Panel data regression method is chosen by the researcher in this research. Panel data regression analysis results show that only the capital expenditure variable does not have an impact on firm value, while other independent variables have an impact on firm value. Based on testing that has been done, expected to be a source of information for investors before investing. For companies, the results of this study become a reference for improving financial performance to increase firm value

DEFERRED TAX EXPENSES, DEFERRED TAX ASSETS AND TAX PLANNING ON EARNING MANAGEMENT (CASE STUDY OF PROPERTY, REAL ESTATE AND BUILDING CONSTRUCTION SERVICE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE DURING 2016-2018)

Financial statements presented by companies to stakeholders and tax authorities must provide assurance that no earnings management practices are in place. This study aims to prove whether earnings management is affected by deferred tax expense, deferred tax assets and tax planning. The data used in this study were sourced from financial statements in the Property, Real Estate and Building Construction Service Companies listed on the Indonesia Stock Exchange during 2015-2018. Purposive sampling is a method used in sample selection, so that the selected sample of 40 samples are collected and analyzed using multiple regression analysis. From the observed sampling, the results of the study prove that the deferred tax burden affects earnings management, while the deferred tax assets and tax planning do not affect earnings managemen

TAX AVOIDANCE, FIRM SIZE, AND LEVERAGE: Evidence From Indonesia Listed Companies

This study aims to reveal firm size and leverage on tax avoidance in the Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange in 2016-2018. The method used in this study is explanatory. This research was conducted on data in the form of financial statements. To analyze the research data, multiple linear regression analysis was used. Based on the results of multiple linear regression analysis shows that the firm size has no influence tax avoidance in the Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange in 2016-2018. Leverage influence tax avoidance in the Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange in 2016-2018

RECEPTION INFORMATION SYSTEM AND CASH EXPENDITURE BUSINESS RENTAL SERVICES

Companies in the industry must be able to survive the conditions in the industrial market. Therefore, companies are required to be able to develop along with the development and needs of the community in the industry. The more developed the life of the community, the more developed the food needs of the community. Accounting Information System is a series of components within the company that are used to produce data that has been processed to produce the right decision, so that it can produce financial statements, which will later be used by parties who have an interest in the company. The final results of the accounting information system built are expected to be able to make the information in the financial statements more reliable in planning, decision making, and control. The method used in this research is descriptive method. related to decision making and other policies. The main activities carried out by CV. RMT is providing car rental services. There are two proposed procedures designed by the author consisting of cash disbursement procedures and cash receipts. Procedures that are made are accompanied by data flow diagrams and flow charts

THE MEDIATING ROLE OF TAX KNOWLEDGE IN EXPLAINING THE EFFECT OF TAX SOCIALITATION TOWARD TAXPAYER COMPLIANCE

The level of taxpayer compliance is still an endless problem in the world of taxation. The low level of compliance of taxpayers in Indonesia to fulfill their tax obligations is very ironic because this is in fact when compared to the increasing number of Small and Medium Enterprises (SME) that occur from year to year. However, the increase in the number of SME was not matched by the compliance of SME owners in carrying out their tax obligations. Therefore, researchers feel the need to analyze the effect of tax socialization on taxpayer compliance through tax knowledge as an intervening variable. Where the research was conducted on SME actors in Sumedang Regency, West Java Province. Data were analyzed using path analysis to determine the direct and indirect effects of the intervening variables. The results showed that tax knowledge was able to mediate the effect of tax socialization on taxpayer compliance

THE EFFECT OF ROA AND COMPANY SIZE ON TAX AVOIDANCE (In Mining Companies Listed on the Indonesia Stock Exchange 2016-2018)

The investigation to choose if Profitability and Company Size have any effect towards Duty Evasion in Mining Companies recorded in Indonesia Stock Exchange 2016-2018. Variables that impact the decrease in charge shirking of gainfulness and Company Size. The strategy utilized in this examination is illustrative. The populace in this examination is mining organizations recorded in Indonesia Stock Exchange 2016-2018 period added up to 47 organizations. While the inspecting procedure utilized in this examination is non likelihood testing with purposive inspecting technique, all together that the entire sample of 10 organizations. While the examination of the information utilized in this exploration is various relapse investigation at a centrality level of fifty. The program acclimated examine the information utilizing eview 10. The outcome that incompletely and at the same time demonstrated that the benefit and Company Size impact to burden evasion. The consequence of the examination likewise shows that the effect on charge evasion by 59.27%, while the staying 40.73% is clarified by different factors outside the exploration model