52 research outputs found

    PENGARUH PROFITABILITAS DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017)

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    ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan pengungkapan corporate social responsibility terhadap agresivitas pajak pada perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Variabel independen dalam penelitian ini adalah Return On Assets (ROA) dan Corporate Social Responsibility Index. Sedangkan untuk variabel dependen dalam penelitian ini menggunakan Effective Tax Rate (ETR). Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan analisis deskriptif dan verifikatif. Populasi dari penelitian ini adalah perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2013-2017 berjumlah 41 perusahaan. Metode penelitian menggunakan non probability sampling dengan teknik purposive sampling dengan total sampel 13 perusahaan yang memenuhi kriteria. Analisis data dilakukan dengan menggunakan regresi linier berganda. Hasil penelitian menunjukan bahwa secara parsial profitabilitas berpengaruh terhadap agresivitas pajak dengan kontribusi sebesar 21,9%. Pengungkapan corporate social responsibility secara parsial berpengaruh terhadap agresivitas pajak dengan kontribusi sebesar 21,4%. Secara simultan profitabilitas dan pengungkapan corporate social responsibility berpengaruh terhadap agresivitas pajak dengan kontribusi 43,3% pada perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Kata Kunci: Profitabilitas, Pengungkapan Corporate Social Responsibility dan Agresivitas Pajak

    Distribution and Characteristics of Rare Earth Elements in Uranium-Ore Deposits from Rirang Area, West Kalimantan Province, Indonesia

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    Uranium and rare earth elements (REE) are essential elements for the development of green environmentally friendly, and sustainable energy. To meet the increasing demand for these raw materials, Indonesia has taken steps to explore and map potential deposits, including the Rirang Sector in Melawi Regency, West Kalimantan. However, the available information on the mineralization of these elements in the area is limited. Therefore, this study aimed to provide a detailed characterization on the petrology and geochemical characteristics of uranium ore and to synthesize the mineral genesis of uranium and REE-bearing ore in the Rirang Sector. The analytical methods used included petrography, micro-XRF, and geochemical analysis. The results showed that uranium mineralization was present in brannerites, uranophane, and swamboite associated with tourmaline and monazite ore. Similarly, REE concentrations were hosted by REE-bearing minerals, such as monazite, xenotime, and loparite. Geochemically, the uranium concentration in the monazite ore ranged from 1,110 – 28,440 ppm, while the total REE (TREE) concentration varied between 85,320 to 138,488 ppm. The formation of uranium and REE mineralization were due to the metasomatism process and its association with the Na-rich fluid of felsic intrusion. Notably, the weathering process did not enrich uranium and REE content in the soil but rather decreased it due to the leaching process and the absence of clay minerals capable of absorbing the REE cations on the surface of clay crystal structures

    Psychometric validation of the Bangla fear of COVID-19 Scale: confirmatory factor analysis and Rasch analysis

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    The recently developed Fear of COVID-19 Scale (FCV-19S) is a seven-item uni-dimensional scale that assesses the severity of fears of COVID-19. Given the rapid increase of COVID-19 cases in Bangladesh, we aimed to translate and validate the FCV-19S in Bangla. The forward-backward translation method was used to translate the English version of the questionnaire into Bangla. The reliability and validity properties of the Bangla FCV-19S were rigorously psychometrically evaluated (utilizing both confirmatory factor analysis and Rasch analysis) in relation to socio-demographic variables, national lockdown variables, and response to the Bangla Health Patient Questionnaire. The sample comprised 8550 Bangladeshi participants. The Cronbach α value for the Bangla FCV-19S was 0.871 indicating very good internal reliability. The results of the confirmatory factor analysis showed that the uni-dimensional factor structure of the FCV-19S fitted well with the data. The FCV-19S was significantly correlated with the nine-item Bangla Patient Health Questionnaire (PHQ-90) (r = 0.406,

    Physical growth during the first year of life. A longitudinal study in rural and urban areas of Hanoi, Vietnam

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    <p>Abstract</p> <p>Background</p> <p>Good infant growth is important for future health. Assessing growth is common in pediatric care all over the world, both at the population and individual level. There are few studies of birth weight and growth studies comparing urban and rural communities in Vietnam. The first aim is to describe and compare the birth weight distributions and physical growth (weight and length) of children during their first year in one rural and one urban area of Hanoi Vietnam. The second aim is to study associations between the anthropometric outcomes and indicators of the economic and educational situations.</p> <p>Methods</p> <p>Totally 1,466 children, born from 1<sup>st </sup>March, 2009 to June 2010, were followed monthly from birth to 12 months of age in two Health and Demographic Surveillance Sites; one rural and one urban. In all, 14,199 measurements each of weight and length were made. Birth weight was recorded separately. Information about demographic conditions, education, occupation and economic conditions of persons and households was obtained from household surveys. Fractional Polynomial models and standard statistical methods were used for description and analysis.</p> <p>Results</p> <p>Urban infants have higher birth weight and gain weight faster than rural infants. The mean birth weight for urban boys and girls were 3,298 grams and 3,203 grams as compared to 3,105 grams and 3,057 grams for rural children. At 90 days, the urban boys were estimated to be 4.1% heavier than rural boys. This difference increased to 7.2% at 360 days. The corresponding difference for girls was 3.4% and 10.5%. The differences for length were comparatively smaller. Both birth weight and growth were statistically significantly and positively associated with economic conditions and mother education.</p> <p>Conclusion</p> <p>Birth weight was lower and the growth, weight and length, considerably slower in the rural area, for boys as well as for girls. The results support the hypothesis that the rather drastic differences in maternal education and economic conditions lead to poor nutrition for mothers and children in turn causing inferior birth weight and growth.</p

    Recent research on Gulf War illness and other health problems in veterans of the 1991 Gulf War: Effects of toxicant exposures during deployment

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    Veterans of Operation Desert Storm/Desert Shield - the 1991 Gulf War (GW) - are a unique population who returned from theater with multiple health complaints and disorders. Studies in the U.S. and elsewhere have consistently concluded that approximately 25-32% of this population suffers from a disorder characterized by symptoms that vary somewhat among individuals and include fatigue, headaches, cognitive dysfunction, musculoskeletal pain, and respiratory, gastrointestinal and dermatologic complaints. Gulf War illness (GWI) is the term used to describe this disorder. In addition, brain cancer occurs at increased rates in subgroups of GW veterans, as do neuropsychological and brain imaging abnormalities. Chemical exposures have become the focus of etiologic GWI research because nervous system symptoms are prominent and many neurotoxicants were present in theater, including organophosphates (OPs), carbamates, and other pesticides; sarin/cyclosarin nerve agents, and pyridostigmine bromide (PB) medications used as prophylaxis against chemical warfare attacks. Psychiatric etiologies have been ruled out. This paper reviews the recent literature on the health of 1991 GW veterans, focusing particularly on the central nervous system and on effects of toxicant exposures. In addition, it emphasizes research published since 2008, following on an exhaustive review that was published in that year that summarizes the prior literature (RACGWI, 2008). We conclude that exposure to pesticides and/or to PB are causally associated with GWI and the neurological dysfunction in GW veterans. Exposure to sarin and cyclosarin and to oil well fire emissions are also associated with neurologically based health effects, though their contribution to development of the disorder known as GWI is less clear. Gene-environment interactions are likely to have contributed to development of GWI in deployed veterans. The health consequences of chemical exposures in the GW and other conflicts have been called "toxic wounds" by veterans. This type of injury requires further study and concentrated treatment research efforts that may also benefit other occupational groups with similar exposure-related illnesses

    Consensus Recommendations for the Use of Automated Insulin Delivery (AID) Technologies in Clinical Practice

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    International audienceThe significant and growing global prevalence of diabetes continues to challenge people with diabetes (PwD), healthcare providers and payers. While maintaining near-normal glucose levels has been shown to prevent or delay the progression of the long-term complications of diabetes, a significant proportion of PwD are not attaining their glycemic goals. During the past six years, we have seen tremendous advances in automated insulin delivery (AID) technologies. Numerous randomized controlled trials and real-world studies have shown that the use of AID systems is safe and effective in helping PwD achieve their long-term glycemic goals while reducing hypoglycemia risk. Thus, AID systems have recently become an integral part of diabetes management. However, recommendations for using AID systems in clinical settings have been lacking. Such guided recommendations are critical for AID success and acceptance. All clinicians working with PwD need to become familiar with the available systems in order to eliminate disparities in diabetes quality of care. This report provides much-needed guidance for clinicians who are interested in utilizing AIDs and presents a comprehensive listing of the evidence payers should consider when determining eligibility criteria for AID insurance coverage

    HACCP Plan and Adoption of HACCP Metasystem in the Tea Industries of Bangladesh

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    HACCP (Hazard Analysis and Critical Control Points) metasystem is a concept not much familiar to the tea industries of Bangladesh. This study was conducted to investigate the issue of food safety through HACCP metasystem and conduct a hazard analysis to make a comprehensive model of HACCP plan for the tea industries of Bangladesh. Both qualitative and quantitative data analysis was used to determine the CCPs (Critical Control Points) or OPRPs (Operational Pre-Requisite Programs) and design a HACCP plan through risk assessment and seven logical approaches. Two OPRPs and CCPs were determined. The derived CCPs were the biological hazard in the cultivation stage and the physical hazard in the processing step namely CTC (Crush, Tear and Curl) and Googy shifter step. The biological hazard in the cultivation stage can be controlled by proper application of GAP (Good Agricultural Practice) while the physical hazard can be controlled in the processing step by proper maintenance of the magnetic arrestor. Considering the benefits and constraints, standard processing procedures and guarantees of food safety of tea as well as to stay in the competitive global market the tea industries should adopt HACCP metasystem
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