The Influence of Earnings Management, Audit Quality and CEO Duality on Tax Avoidance

This study a ims to get t h e empirical evidence about the influence ofearnings management, audit quality and CEO duality on the tax avoidance. Taxavoidance has used an effective tax rate (ETR) by calculating the corporate taxesexpenses divided by the earnings before income and tax during a certain period.Population of this research are the manufacturing companies in IndonesiaStock Exchange in 2014-2016 which 48 companies are using the purposive samplingtechnique. Methods of data analysis has applied the descriptive statistical analysisand multiple linear regression.These results have indicated that earnings management, audit quality andCEO duality have had a significant effect simultaneously on the tax avoidance.However, partial test results have shown that the audit quality and CEO dualityhave not affected the tax avoidance. While the earnings manegement has had asignificant effect on the tax avoidance

Process of Analysis and Design of Income Accounting Information System (Case Study of PT. MARCI)

To increase the competitiveness of a company requires information, including accounting information. With a good accounting information system, it is hoped that the results of physical process efficiency, data updates and accuracy will be achieved. The system design methodology in making the system goes through the stages (1) System Survey (2) System Analysis (3) System Design (4) System Development (5) Testing (6) System Implementation (7) System maintenance. However, with limited time and funds, the researcher completed the research to the system design stage in the form of standard operating procedures (SOP). As for the conclusion, it was found that the work was still inconsistent (same work but implemented in different ways), recording errors, process delays and poor quality.The system design model that has been prepared by the researcher for the Income Accounting Information System of PT Marci consists of the following procedures: (1) order receipt (2) contract agreement (3) work process (4) billing (5) recording

Transepidermal UV radiation of scalp skin ex vivo induces hair follicle damage that is alleviated by the topical treatment with caffeine

Objectives Although the effect of ultraviolet radiation (UVR) on human skin has been extensively studied, very little is known on how UVR impacts on hair follicle (HF) homeostasis. Here, we investigated how solar spectrum UVR that hits the human skin surface impacts on HF biology, and whether any detrimental effects can be mitigated by a widely used cosmetic and nutraceutical ingredient, caffeine. Methods Human scalp skin with terminal HFs was irradiated transepidermally ex vivo using either 10 J/cm2 UVA (340–440 nm) + 20 mJ/cm2 UVB (290–320 nm) (low dose) or 50 J/cm2 UVA + 50 mJ/cm2 UVB (high dose) and organ‐cultured under serum‐free conditions for 1 or 3 days. 0.1% caffeine (5.15 mmol/L) was topically applied for 3 days prior to UV exposure with 40 J/cm2 UVA + 40 mJ/cm2 UVB and for 3 days after UVR. The effects on various toxicity and vitality read‐out parameters were measured in defined skin and HF compartments. Results Consistent with previous results, transepidermal UVR exerted skin cytotoxicity and epidermal damage. Treatment with high and/or low UVA+UVB doses also induced oxidative DNA damage and cytotoxicity in human HFs. In addition, it decreased proliferation and promoted apoptosis of HF outer root sheath (ORS) and hair matrix (HM) keratinocytes, stimulated catagen development, differentially regulated the expression of HF growth factors, and induced perifollicular mast cell degranulation. UVR‐mediated HF damage was more severe after irradiation with high UVR dose and reached also proximal HF compartments. The topical application of 0.1% caffeine did not induce skin or HF cytotoxicity and stimulated the expression of IGF‐1 in the proximal HF ORS. However, it promoted keratinocyte apoptosis in selected HF compartments. Moreover, caffeine provided protection towards UVR‐mediated HF cytotoxicity and dystrophy, keratinocyte apoptosis, and tendential up‐regulation of the catagen‐promoting growth factor. Conclusion Our study highlights the clinical relevance of our scalp UV irradiation ex vivo assay and provides the first evidence that transepidermal UV radiation negatively affects important human HF functions. This suggests that it is a sensible prophylactic strategy to integrate agents such as caffeine that can act as HF photoprotectants into sun‐protective cosmeceutical and nutraceutical formulations. We show here that solar UVA+UVB radiation impacting on the skin surface negatively affects HF functions, namely it triggers HF cytotoxicity, dystrophy, oxidative DNA damage, decrease in keratinocyte proliferation and increase in their apoptosis, stimulation of the production of transforming growth factor (TGF)‐β2 and decrease in insulin growth factor (IGF)‐1 expression in ORS keratinocytes, premature catagen development, and perifollicular mast cell degranulation. UV‐mediated damage is present throughout the HF length, but is more prominent in the upper layers of the skin (distal HF), as compared to the lower HF (central and proximal). Our study also shows that the topical application of 0.1% caffeine protects HFs from UVR‐mediated damaged, namely it alleviated UV‐mediated HF cytotoxicity and dystrophy, keratinocyte apoptosis in the distal and central ORS, and increased expression of TGF‐β2 in the proximal ORS. Résumé Objectifs Alors que l'effet de rayons ultraviolets (RUV) sur la peau humaine a été largement étudié, on sait très peu de choses de l'impact des UV sur l'homéostasie du follicule pileux (FP). Ici, nous avons étudié l'effet du spectre des RUV solaires qui atteignent la surface de la peau humaine sur la biologie du FP, et si tout effet nocif peut être atténué par de la caféine, un ingrédient cosmétique et neutraceutique largement utilisé. MÉthodes Une peau de cuir chevelu humain avec ses FP terminaux a été irradiée ex vivo via l’épiderme soit par 10 J/cm2 d’UVA (340–440 nm) + 20 mJ/cm2 d’UVB (290–320 nm) (dose faible) soit par 50 J/cm2 d’UVA + 50 mJ/cm2 d’UVB (dose élevée) et placée en culture sans sérum pendant 1 ou 3 jours. 0,1% (5,15 mM) de caféine a été appliquée par voie topique pendant 3 jours avant l'exposition aux UV à raison de 40 J/cm2 d’UVA + 40 mJ/cm2 UVB et pendant 3 jours après l'exposition aux RUV. Les effets sur divers paramètres de toxicité et de vitalité ont été mesurés au niveau de compartiments définis de la peau et des FP. RÉsultats Cohérent avec les résultats précédents, les RUV transépidermique ont exercé une cytotoxicité au niveau de la peau et des lésions épidermiques. Le traitement par des doses élevées et/ou faibles d’UVA+UVB a également induit des lésions oxydatives de l’ADN et une cytotoxicité au niveau des FP humains. En outre, il a diminué la prolifération et favorisé l'apoptose de la gaine externe de la racine (ORS) du FP et des kératinocytes de la matrice des cheveux (MC), a stimulé le développement de la phase catagène, a régulé de manière différentielle l'expression des facteurs de croissance des FP, et induit une dégranulation périfolliculaire des mastocytes. Les lésions du FP médiées par les RUV étaient plus graves après une irradiation par dose élevée de RUV et atteignaient également les compartiments proximaux du FP. L'application topique de 0,1 % de caféine n'a pas induit de cytotoxicité de la peau ou du FP et a stimulé l'expression d’IGF‐1 dans la partie proximale de l’ORS du FP. Cependant, elle a promu l'apoptose des kératinocytes dans certains compartiments de FP. En outre, la caféine a fourni une protection des FP contre la cytotoxicité et la dystrophie médiées par les RUV, l'apoptose des kératinocytes et une régulation à tendance positive de l'effet catagène induit par le facteur de croissance. Conclusion Notre étude souligne la pertinence clinique de notre dosage d'irradiation UV ex vivo du cuir chevelu et fournit la première preuve que le rayonnement UV transépidermique affecte négativement d'importantes fonctions du FP chez l'homme. Cela suggère que l'intégration d'agents photoprotecteurs des FP tels que la caféine dans les formulations cosmétiques et nutraceutiques des écrans solaires pourrait constituer une stratégie prophylactique sensée