Pengaruh Return On Equity, Current Ratio, dan Earning Per Share terhadap Kebijakan Dividen pada Perusahaan Keuangan

Kebijakan dividen merupakan keputusan Keuangan yang dilakukan oleh Perusahaan. Agar dapat membagikan dividen Perusahaan harus memperoleh keuntungan dengan memperhatikan faktor-faktor yang mempengaruhi kebijakan dividen. Tujuan penelitian ini adalah untuk mengetahui pengaruh return on equity, current ratio dan earning per share terhadap kebijakan dividen. Penelitian ini dilakukan pada Perusahaan sektor Keuangan yang terdaftar di BEI. Jumlah sampel yang diambil sebanyak 10 sampel Perusahaan dalam kurun waktu 3 tahun (2011-2013), dengan metode purposive sampling. Pengumpulan data dilakukan dengan cara observasi non partisipan. Teknik analisis yang digunakan adalah analisis linier berganda. Berdasarkan hasil analisis yang dilakukan ditemukan bahwa return on equity, current ratio dan earning per share secara simultan berpengaruh positif dan signifikan terhadap kebijakan dividen. return on equity secara parsial berpengaruh positif namun tidak signifikan terhadap kebijakan dividen. current ratio secara parsial berpengaruh positif dan signifikan terhadap kebijakan dividen. earning per share secara parsial berpengaruh positif namun tidak signifikan terhadap kebijakan dividen

A crise social desenhada pelas crianças: imaginação e conhecimento social

A crise social e económica que tem atingido o mundo desde 2008, com efeitos especialmente sentidos nos países do Sul da Europa, causou impactos fortes e visíveis na infância, como o aumento das taxas efetivas e de risco de pobreza e a vulnerabilidade e a exposição a fatores de risco social e de perda consistente de direitos. A análise dessas incidências tem vindo a ser trabalhada num conjunto de relatórios nacionais e internacionais, de ONG’s e estudos académicos. No entanto, poucos estudos têm dedicado atenção ao modo como a interpretação das representações das crianças sobre a crise é feita e sobre as expressões específicas que estas assumem na sua vida quotidiana. As crianças são capazes de observar os modos como a crise impacta o seu próprio grupo geracional, bem como os adultos que mais lhe são próximos. Da mesma forma, promovem interpretações económicas sobre os fenómenos, sejam elas mais “ingénuas” ou mais complexas. Este artigo incide sobre as representações das crianças sobre a crise social e económica em Portugal. São especialmente analisadas narrativas gráficas produzidas por crianças oriundas de classes trabalhadoras, com idades compreendidas entre os 6 e os 10 anos de idade. Por meio dessas narrativas, as crianças constroem formas visuais a partir da sua imaginação sobre a sua condição. Assim, a imaginação das crianças é um modo de acesso ao conhecimento na sociedade onde se inserem e aos seus modos próprios de compreensão de realidades complexas.The social and economic crisis that has hit the world since 2008, with effects strongly felt in the countries of Southern Europe, has had fierce and visible impacts in childhood with the increase of the effective rates, the risk of poverty and vulnerability, and the exposure to factors of social risk and consistent loss of rights. The analysis of these incidents has been worked on in a series of national and international reports from NGOs and academic studies. However, few studies have devoted attention to the way in which the interpretation of the representations of children about the crisis is made and the specific expressions that they assume in their daily lives. Children are able to observe the ways in which the crisis affects their own generational group as well as the adults closest to them. In the same way, they promote economic interpretations of phenomena, whether “naïve” or more complex. This article focuses on the representations of children about the social and economic crisis in Portugal. Graphical narratives produced by children from working classes, aged between 6 and 10 years old, are given focus. From these narratives, children construct visual forms from their imagination about their social condition. Thus, the child’s imagination is a way of accessing knowledge in the society they belong to and their own way of understanding complex realities.CIEC - Centro de Investigação em Estudos da Criança, IE, UMinho (UI 317 da FCT), Portugalinfo:eu-repo/semantics/publishedVersio

Prevention and treatment of diabetic retinopathy by natural antioxidant containing in chitosan-based nanomedicines

Oxidative processes are critical factors in ocular conditions that may lead to pathologies such as Diabetic Retinopahty due to structural and functional modification of the tissues, apoptosis of capillary cells and retinal microvascular changes, making the loss of vision inevitable. Application of antioxidants may reduce apoptosis and restores partially functional tissues. Considering the multiple benefits of antioxidants in DR and that conjunctival drug permeability improvement is one of the major challenges in ocular drug delivery, the major topic of this work is to study the absorption capacity and consequent bioavailability of natural antioxidants incorporated in chitosan-based nanoparticles to prevent and treat DR. In this regards, it is proposed to characterize, quantify and compare the antioxidant potential of Salvia sp. and Satureja montana extracts and their main pure antioxidants: rutin, caffeic and clorogenic acid. Then, antioxidant compounds are encapsulated into different chitosan-based nanoparticles, nanoparticles and release profile characterized and ocular permeation evaluated using in vitro cell models. Finally, the effect of antioxidant nanomedicines across human ocular is evaluated in diabetic animal after topical administration in vivo.info:eu-repo/semantics/publishedVersio

Analysis of criteria for evaluating environmentally responsible hotels: theoretical aspects and methodology

Objective: The objective of this study is to determine the main criteria for evaluating environmentally responsible hotels based on a detailed analysis of international experience in conducting eco-certification in the tourism and hospitality industry by leading organizations around the world. Methods: The main methods are theoretical research methods, such as analysis of indicators of eco-certification of green hotels, analysis of international standards for eco-certification of accommodation services, as well as classification of criteria for evaluating environmentally responsible hotels. Findings: As a result of analysis and research in this direction, two groups of indicators have been identified that directly and indirectly determine the possibility of establishing a hotel among the categories of environmentally responsible hotels: direct resource-saving criteria and management and information. Conclusions: Taking into account that Kazakhstan has not yet developed a methodology for eco-certification of collective and individual accommodation facilities, as well as procedures for assigning an eco-label to green or ecohotels, the study is of a recommendatory practical nature for the development of mechanisms for the introduction of environmentally responsible hotels in the tourist services market

Encapsulation of natural compounds in the prevention and treatment of Diabetic Retinopathy

Introduction Diabetic retinopathy is a disease resulting from diabetic chronic hyperglycemia characterized by microvascular complications in the retina, where neuronal elements responsible for vision are located. Oxidative stress has been widely regarded as the main etiological factor for the emergence of ocular disease. Antioxidant therapy has been related with inhibition of diabetes-induced abnormalities of retinal metabolism. However ocular treatment effectiveness is purely low, considering the several routes of administration. The improvement of ocular bioavailability is the ultimate era of Science. This review data encompasses new nanosystems with therapeutic potential improvements and involving routes of administration local and with a better performance facing biological barriers. Nanoparticles are described to offer real benefits to the stability, drug delivery and therapy of the patient and the most advanced treatment modalities for ocular conditions.info:eu-repo/semantics/publishedVersio

Development and characterization of natural antioxidant-containing chitosan nanoparticles

The use of nanotechnology in medical sciences is an innovation that promises a new age of health. Among the different approaches explored so far, chitosan exhibits favourable and unique biological properties, such as biocompatibility, biodegradability, nonantigenic, non-toxicity and mucoadhesiveness. Natural extracts rich in antioxidant molecules have been incorporated in chitosan films, or macro/microparticles, becoming more effective as improving the antioxidant protection [da Silva 2010]. In the present study, chitosan nanoparticles with extracts of sage and savoury and rosmarinic acid were prepared and characterized in order to ensure their best size, efficient encapsulation and to test the retention of the active compounds and evaluate their controlled release performance. This work proposes for the first time in literature, a simultaneous HPLC method for the determination and quantification of phenolic and flavonoid compounds, namely quercetin and rosmarinic acid encapsulated into chitosan nanoparticles. The method can be used to determine the loading capacity and association efficiency as well as its in vitro release.info:eu-repo/semantics/publishedVersio

Insulin resistance and triglyceride/HDLc index are associated with coronary artery disease

<p>Abstract</p> <p>Background</p> <p>Insulin-resistance is associated with cardiovascular disease but it is not used as a marker for disease in clinical practice.</p> <p>Aims</p> <p>To study the association between the homeostatic model assessment (HOMA-IR) and triglyceride/HDLc ratio (TG/HDLc) with the presence of coronary artery disease in patients submitted to cardiac catheterization.</p> <p>Methods</p> <p>In a cross-sectional study, 131 patients (57.0 ± 10 years-old, 51.5% men) underwent clinical, laboratory and angiographic evaluation and were classified as No CAD (absence of coronary artery disease) or CAD (stenosis of more than 30% in at least one major coronary artery).</p> <p>Results</p> <p>Prevalence of coronary artery disease was 56.7%. HOMA-IR and TG/HDLc index were higher in the CAD <it>vs </it>No CAD group, respectively: HOMA-IR: 3.19 (1.70-5.62) vs. 2.33 (1.44-4.06), p = 0.015 and TG/HDLc: 3.20 (2.38-5.59) vs. 2.80 (1.98-4.59) p = 0.045) - median (p25-75). After a ROC curve analysis, cut-off values were selected based on the best positive predictive value for each variable: HOMA-IR = 6.0, TG/HDLc = 8.5 and [HOMA-IR×TG/HDLc] = 28. Positive predictive value for coronary artery disease for HOMA-IR>6.0 was 82.6%, for TG/HDLc>8.5 was 85.7% and for [HOMA-IR×TG/HDLc]>28 was 88.0%. Adjusted relative risk (age, gender, diabetes, body mass index, systolic blood pressure) for the presence of coronary artery disease was: for HOMA-IR>6.0, 1.47 (95.CI: 1.06-2.04, p = 0.027), for TG/HDLc>8.5, 1.46 (95% CI:1.07-1.98), p = 0.015) and for [HOMA-IR × TG/HDLc] >28, 1.64 (95%CI: 1.28-2.09), p < 0.001).</p> <p>Conclusions</p> <p>Increased HOMA-IR, TG/HDLc and their product are positively associated with angiographic coronary artery disease, and may be useful for risk stratification as a high-specificity test for coronary artery disease.</p

Surface and bulk polaritons in a linear magnetoelectric multiferroic with canted spins: Transverse Electric polarisation

Some magnetoelectric multiferroics have a canted spin structure that can be described by a Dzyaloshinkii-Moriya coupling. We calculate properties and features expected for surface and bulk magnon polaritons in such media with a linear magnetoelectric interaction for the case of transverse electric polarisation. The dielectric polarisation and magnetisation of weak ferromagnetism are constrained to lie in the plane parallel to the surface. We examine a geometry with the polarisation oriented in the film plane and present numerical results for the transverse electric polarisation. Particular attention is given to non-reciprocal surface modes, which exist in frequency between two bulk bands, and show how these modes can be modified by external magnetic field. Results for attenuated total reflection are presented, and discussed in relation to nonreciprocity. Example results are calculated for the canted antiferromagnet BaMnF4.Comment: 14 pages, 6 figure