Does Maturity Signals High Risk and High Return?

The objective of this study is to examine the interaction between firm maturity and firm growth opportunities over risk and its impact on returns. This study uses 135 firms listed in Indonesia Stock Exchange during 2010 to 2016 as sample which gives 945 as total observed data. This study conducts path analysis in term for hypothesis testing and finds that firm maturity has significant role to increase the risk which gives impact on increasing the returns. In context of Indonesian firms, the findings imply that mature firms will have higher risk and higher returns

Impatience and grades : delay-discount rates correlate negatively with college GPA

Because the rewards of academic performance in college are often delayed, the delay-discounting model of impulsiveness (Ainslie, 1975) predicts that academic performance should tend to decrease as people place less weight on future outcomes. To test this hypothesis, we estimated (hyperbolic) discount rates for real delayed monetary rewards ($10 to$20) using second-price auction procedures with 247 undergraduates at two liberal arts colleges. College GPA was reliably correlated with discount rates, r = -.19 (p = .003), and remained reliable after partialling out SAT scores. The results add to the external validity of the discounting model of impulsiveness, and point to a possible contributor to academic performance of interest in the study of higher education

Identifikasi Faktor-Faktor Penumpukan Realisasi Anggaran Belanja Di Akhir Tahun (Studi Kasus Pada Balai Penelitian Dan Pengembangan Lingkungan Hidup Dan Kehutanan Manado)

. Implementation of the budget is a very important stage in the realization of government programs that have been organized in the National budget. The implementation sometime found difficulties, including the realization of the budget tends to be low in the early years and accumulated at the end of the year. According to Rusqiayati (2014), ideally the realization of the government\u27s budget follows the "S-curve" which is tends to be stable at the beginning of the year, then increased in the mid and stabilized towards the end of the fiscal year. This research aims to identify factors that causing the accumutaed of budget realization in the end of the year at Environment and Forestry Research and Development Institute of Manado. This study is a qualitative case study. The key informants in this research are officers or employees directly involved in financial management, such as the Budget Authority (KPA), Committing Officer (CO), official signing of Warrant Pay (PPSPM), Treasurer, Assistant Treasurer, and Executive Technical Officer ( PTK).The results showed that factors that causing the accumulated of budget realization in the end of the year at Environment and Forestry Research and Development Institute of Manado were budget planning, budget execution, procurement of goods/services, and human resources

Complement protein levels in plasma astrocyte-derived exosomes are abnormal in conversion from mild cognitive impairment to Alzheimer's disease dementia.

IntroductionLevels of complement proteins (CPs) in plasma astrocyte-derived exosomes (ADEs) that are abnormal in Alzheimer's disease (AD) have not been assessed in mild cognitive impairment (MCI).MethodsParticipants (n = 20 per group) had either MCI converting to dementia within 3 years (MCIC), MCI remaining stable over 3 years (MCIS), Alzheimer's disease, or were controls. CPs of ADEs isolated from plasmas by anti-human glutamine aspartate transporter antibody absorption were quantified by ELISAs.ResultsADE levels of C1q and C4b of the classical pathway, factor D and fragment Bb of the alternative pathway, and C5b, C3b, and C5b-C9 of both pathways were significantly higher in patients with MCIC than those with MCIS. ADE levels of inhibitory CPs decay-accelerating factor, CD46, CD59, and type 1 complement receptor were significantly lower in patients with MCIC than those with MCIS.DiscussionADE CPs are components of neurotoxic neuroinflammation that may be predictive biomarkers of MCI conversion to Alzheimer's disease

Semileptonic Hyperon Decays and CKM Unitarity

Using a technique that is not subject to first-order SU(3) symmetry breaking effects, we determine the $V_{us}$ element of the CKM matrix from data on semileptonic hyperon decays. We obtain $V_{us}$ =0.2250(27). This value is of similar precision to the one derived from $K_{l3}$, but higher and in better agreement with the unitarity requirement, $|V_{ud}|^2+|V_{us}|^2+|V_{ub}|^2=1$.Comment: 3 pages, 1 tabl

Ipteks Penghitungan Pajak Penghasilan Terutang Berdasarkan Pp Nomor 23 Tahun 2018 di Kelurahan Malendeng Kecamatan Paal 2 Kota Manado

One source for implementing national development is tax revenue that reaches 75% of current state revenues, with the existence of taxes, the state can carry out development aimed at the welfare of the community itself. In fact, the voluntary awareness and concern of taxpayers is very difficult to realize if it is not forced, meaning that people are required to pay taxes in order to build a national economy. Tax collection itself still has many obstacles and challenges that come from the community itself, for example; awareness of paying taxes is still lacking in the community, the crisis of public confidence in the government and understanding of taxation itself is still very poor in terms of calculations, payments up to reporting (in this case Calculating Own Taxes - Self Assessment System), so often cause obstacles in paying taxes themselves. Malendeng, Paal 2 Subdistrict, Manado City as part of an interesting autonomous region to be observed specifically considering 1,305 taxpayers, land and building taxes, but the realization of the is only around 60.53%, namely from the small industries and household handicrafts, the medium and large industrial sectors and the service sector as well as tax revenues on the control of economic assets of the community. The problems are 1) Lack of knowledge, especially small businesses about taxes related to partner businesses and 2) Lack of ability to do tax calculation and reporting related to partner businesses, while the solutions offered are 1) Transfer of knowledge about taxes in connection with small businesses and, 2) Transfer expertise regarding tax calculation and reporting related to partner business. The method used is 2 (two) ways, namely lecture and training, lecture method with presentation techniques of material concerning taxation material, especially those involving small entrepreneurs, namely Income Tax. The training method is carried out with a simple case study of the calculation and reporting of income tax.The results achieved were an increase in the knowledge of the Malendeng villagers about income tax for micro, small and medium enterprises and an increase in the community's ability to calculate and report income taxes

OSU-03012 sensitizes breast cancers to lapatinib-induced cell killing: a role for Nck1 but not Nck2

Background Lapatinib is characterized as an ErbB1/ErbB2 dual inhibitor and has recently been approved for the treatment of metastatic breast cancer. In this study, we examined mechanisms associated with enhancing the activity of lapatinib via combination with other therapies. Methods In the present studies, estrogen receptor (ER) positive and ER negative breast cancer cells were genetically manipulated to up- or downregulate eIF2-alpha, its phospho-mutant, Nck1, or Nck2, then treated with OSU-03012, lapatinib or the combination and assayed for cytotoxicity/cytostaticity using clonogenic assays. Results Treatment of breast cancer cell lines with lapatinib and OSU-03012 (a small molecule derivative of the Cox-2 inhibitor celecoxib) induced synergistic cytotoxic/cytostatic effects. This combination therapy corresponded to an increase in the phosphorylation of eIF2-α at serine51 and a decrease in Nck1 expression. Ectopic expression of phospho-mutant eIF2-α (Ser51Ala) or downregulation of eIF2-α in addition to downregulation of the eIF2-α kinase PERK inhibited the synergistic and cytotoxic effects. Furthermore, ectopic expression of Nck1, but not Nck2 abolished the decrease in cell viability observed in combination-treated cells. Downregulation of Nck1 failed to “rescue” the ablation of the cytotoxic/cytostatic effects by the phospho-mutant of eIF2-α (Ser51Ala) demonstrating that Nck1 downregulation is upstream of eIF2-α phosphorylation in the anti-survival pathway activated by lapatinib and OSU-03012 treatment. Finally, co-immunoprecipitation assays indicated that eIF2-α dissociates from the Nck1/PP1 complex after OSU-03012 and lapatinib co-treatment. Conclusions These data indicate that OSU-03012 and lapatinib co-treatment is an effective combination therapy, which functions to enhance cell killing through the Nck1/eIF2 complex. Hence, this complex is a novel target for the treatment of metastatic breast cancer