3,510 research outputs found
Transducer senses displacements of panels subjected to vibration
Inductive vibration sensor measures the surface displacement of nonferrous metal panels subjected to vibration or flutter. This transducer does not make any physical contact with the test panel when measuring
PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Property and Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015)
ABSTRAK
Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris mengenai pengaruh ukuran perusahaan, leverage dan pertumbuhan penjualan pada perusahaan property and real estate yang terdaftar di Bursa Efek Indonesia pada periode 2011-2015. Faktor-faktor yang diuji dalam penelitian ini yaitu ukuran perusahaan, leverage, pertumbuhan penjualan dan tax avoidance.
Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan metode asosiatif. Penelitian ini menggunakan data sekunder yang diperoleh dari website IDX. Sampel yang digunakan dalam penelitian ini menggunakan teknik purposive sampling, sehingga sampel yang digunakan dalam penelitian ini berjumlah 16 perusahaan property and real estate yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Pengujian hipotesis penelitian menggunakan statistik uji t (parsial) dan statistik uji f (simultan). Proses analisis statistik menggunakan SPSS 24 for Windows. Untuk mengetahui besarnya pengaruh ukuran perusahaan terhadap tax avoidance, pengaruh leverage terhadap tax avoidance, pengaruh pertumbuhan penjualan terhadap tax avoidance dan pengaruh ukuran perusahaan, leverage dan pertumbuhan penjualan terhadap tax avoidance digunakan analisis regresi logistik, analisis korelasi dan koefisien determinasi.
Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh signifikan terhadap tax avoidance dengan persentase pengaruh sebesar 11,5%. Leverage berpengaruh signifikan terhadap tax avoidance dengan persentase pengaruh sebesar 7,3%. Pertumbuhan penjualan tidak berpengaruh signifikan terhadap tax avoidance dengan persentase pengaruh sebesar 4,3%. Ukuran perusahaan, leverage dan pertumbuhan penjualan berpengaruh signifikan terhadap tax avoidance dengan persentase pengaruh sebesar 27,3%.
Kata Kunci: Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan dan Tax Avoidanc
Accommodating the mess : the politics of appropriation in it for others
In response to Chris Marker and Alain Resnais’s collaborative meditation on art and colonialism in Statues Also Die (1953), Duncan Campbell’s video installation It For Others (2013) takes a complex approach to presenting a Marxist criticism of the commoditization of art and culture. This article considers the intermedial and intertextual properties of It For Others as an example of convergence culture that transcends postmodern quotation and pastiche. While the film is apparently a bricolage of visual artefacts, it is in fact an intricately woven audiovisual essay concerned with the appropriation of not only colonized objects as its narration makes clear, but also of still images, moving images, written texts, sound samples, and the labour that produced them. The article examines how the film troubles notions of documentary realism and truth through its acts of appropriation that reflexively criticize the commercial appropriation and commoditization of artworks and histories. It also reflects on the film’s Marxist approach to related issues around authorship, ownership and access to artworks, particularly in the light of the film’s acknowledgement in prize culture
How to improve collaborative learning with video tools in the classroom? Social vs. cognitive guidance for student teams
Digital video technologies offer a variety of functions for supporting collaborative learning in classrooms. Yet, for novice learners, such as school students, positive learning outcomes also depend centrally on effective social interactions. We present empirical evidence for the positive effects of instructive guidance on performance and on learning of students who use web-based video tools during a short collaborative-design task in their history lesson. In an experiment with 16-year old learners (N = 148) working on a history topic, we compared two contrasting types of guidance for student teams' collaboration processes (social-interaction-related vs. cognitive-task-related guidance). We also compared two types of advanced video tools. Both types of guidance and tools were aimed at supporting students' active, meaningful learning and critical analysis of a historical newsreel. Results indicated that social-interaction-related guidance was more effective in terms of learning outcomes (e.g., the students' history skills) than cognitive-task-related guidance. The different tools did not yield consistent results. The implications of these findings are discusse
Extensive genomic characterization of a set of near-isogenic lines for heterotic QTL in maize (Zea mays L.)
Background
Despite the crucial role that heterosis has played in crop improvement, its genetic and molecular bases are still elusive. Several types of structured populations were used to discover the genetic architecture underlying complex phenotypes, and several QTL related to heterosis were detected. However, such analyses generally lacked the statistical power required for the detailed characterization of individual QTL. Currently, QTL introgression into near-isogenic materials is considered the most effective strategy to this end, despite such materials inevitably contain a variable, unknown and undesired proportion of non-isogenic genome. An introgression program based on residual heterozygous lines allowed us to develop five pairs of maize (Zea mays L.) near-isogenic lines (NILs) suitable for the fine characterization of three major heterotic QTL previously detected. Here we describe the results of the detailed genomic characterization of these NILs that we undertook to establish their genotypic structure, to verify the presence of the expected genotypes within target QTL regions, and to determine the extent and location of residual non-isogenic genomic regions.
Results
The SNP genotyping approach allowed us to determine the parent-of-origin allele for 14,937 polymorphic SNPs and to describe in detail the genotypic structure of all NILs. The correct introgression was confirmed for all target QTL in the respective NIL and several nonisogenic regions were detected genome-wide. Possible linkage drag effects associated to the specific introgressed regions were observed. The extent and position of other non-isogenic regions varied among NIL pairs, probably deriving from random segregating sections still present at the separation of lineages within pairs.
Conclusions
The results of this work strongly suggest that the actual isogenicity and the genotypic architecture of near-isogenic materials should be monitored both during the introgression procedure and on the final materials as a paramount requisite for a successful mendelization of target QTL. The information here gathered on the genotypic structure of NILs will be integrated in future experimental programs aimed at the fine mapping and isolation of major heterotic QTL, a crucial step towards the understanding of the molecular bases of heterosis in maize
Enactivism and Robotic Language Acquisition: A Report from the Frontier
In this article, I assess an existing language acquisition architecture, which was deployed in linguistically unconstrained human–robot interaction, together with experimental design decisions with regard to their enactivist credentials. Despite initial scepticism with respect to enactivism’s applicability to the social domain, the introduction of the notion of participatory sense-making in the more recent enactive literature extends the framework’s reach to encompass this domain. With some exceptions, both our architecture and form of experimentation appear to be largely compatible with enactivist tenets. I analyse the architecture and design decisions along the five enactivist core themes of autonomy, embodiment, emergence, sense-making, and experience, and discuss the role of affect due to its central role within our acquisition experiments. In conclusion, I join some enactivists in demanding that interaction is taken seriously as an irreducible and independent subject of scientific investigation, and go further by hypothesising its potential value to machine learning.Peer reviewedFinal Published versio
Characterization of heterotic quantitative trait loci in maize by evaluation of near-isogenic lines and their crosses at two competition levels
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