Pengaruh Capital Intensity Dan Leverage Terhadap Tax Avoidance Pada Perusahaan Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia (BEI) Pada Tahun 2019-2021

This study aims to determine and analyze the effect of capital intensity, profitability, and leverage on tax avoidance in companies listed on the Indonesia Stock Exchange in the property and real estate sector during 2019-2021. The research method used is quantitative and uses research variables including "Capital Intensity" (X1), "Leverage" (X2), and "Tax Avoidance" (Y). The sample of companies using purposive sampling method in this study obtained 22 property and real estate companies during the 2019-2021 period. The research data used is secondary data with a Structural Equation Modeling (SEM) approach based on Partial Least Squares (PLS). This study has results that show, a) p-value capital intensity on tax avoidance 0.014 < 0.05; c) p-value leverage on tax avoidance 0.003 > 0.05. Conclusion, capital intensity and leverage can significantly affect the increase in tax avoidance in property and real estate sector companies. Keywords: Tax Avoidance, Capital Intensity, Leverage, Property and Real Estat

Electrically induced drop detachment and ejection

A deformed droplet may leap from a solid substrate, impelled to detach through the conversion of surface energy into kinetic energy that arises as it relaxes to a sphere. Electrowetting provides a means of preparing a droplet on a substrate for lift-off. When a voltage is applied between a water droplet and a dielectric-coated electrode, the wettability of the substrate increases in a controlled way, leading to the spreading of the droplet. Once the voltage is released, the droplet recoils, due to a sudden excess in surface energy, and droplet detachment may follow. The process of drop detachment and lift-off, prevalent in both biology and micro-engineering, has to date been considered primarily in terms of qualitative scaling arguments for idealized superhydrophobic substrates. We here consider the eletrically-induced ejection of droplets from substrates of finite wettability and analyze the process quantitatively. We compare experiments to numerical simulations and analyze how the energy conversion efficiency is affected by the applied voltage and the intrinsic contact angle of the droplet on the substrate. Our results indicate that the finite wettability of the substrate significantly affects the detachment dynamics, and so provide new rationale for the previously reported large critical radius for drop ejection from micro-textured substrates

Electrowetting-on-Dielectric Actuation of a Vertical Translation and Angular Manipulation Stage

Adhesion and friction during physical contact of solid components in microelectromechanical systems (MEMS) often lead to device failure. Translational stages that are fabricated with traditional silicon MEMS typically face these tribological concerns. This work addresses these concerns by developing a MEMS vertical translation, or focusing, stage that uses electrowetting-on-dielectric (EWOD) as the actuating mechanism. EWOD has the potential to eliminate solid-solid contact by actuating through deformation of liquid droplets placed between the stage and base to achieve stage displacement. Our EWOD stage is capable of linear spatial manipulation with resolution of 10 μm over a maximum range of 130 μm and angular deflection of approximately ±1°, comparable to piezoelectric actuators. We also developed a model that suggests a higher intrinsic contact angle on the EWOD surface can further improve the translational range, which was validated experimentally by comparing different surface coatings. The capability to operate the stage without solid-solid contact offers potential improvements for applications in micro-optics, actuators, and other MEMS devices.United States. Office of Naval ResearchNational Science Foundation (U.S.). Graduate Research Fellowship Program (Grant 1122374)National Science Foundation (U.S.) (Major Research Instrumentation Grant for Rapid Response Research (MRI-RAPID)

MORINGA LEAF (MORINGA OLEIFERA) ATTENUATES POSTPRANDIAL HYPERGLYCEMIA IN NORMOGYCEMIC SUBJECTS WHEN TAKEN SIMULTANEOUSLY WITH GLUCOSE

Hyperglycemia due to impaired carbohydrate metabolism characterizes diabetes. This pathological conditionhas risen to be a global problem. Local folklore indicates that moringa (Moringa oleifera) is believed to beeffective in controling blood glucose for the diabetics and this study aimed to investigate if its efficacy iscomparable to normoglycemic individuals also.Study participants consisted of 30 normoglycemic healthy male adults randomly selected and required to signinformed consent. There were three groups of treatment, each done after overnight (8-10 hrs) of fasting. Forthe negative and postive controls, the subjects were given 6 g moringa leaf powder and 75 g of glucose,respectively. For the experimental treatment the subjects were given 6 g moringa leaf powder and 75 g ofglucose simultaneously. Blood glucose were measured at 30, 60, 90 and 120 minutes after the ingestion.The result of the study shows that Moringa leaf powder (6 g) significantly attenuted postprandial hyperglycemiaonly at 30 minutes (p<0.05) after the consumption of the glucose combined with the moringa leave and didnot have significant acute effect on fasting blood glucose for the 60, 90, 120 minute postprandial time points.Thus, it is concluded, that moringa leaf powder significantly attenuates hyperglycemia at 30 minutepostprandial time when taken simultaneously with glucose

Electrowetting study of jumping droplets on hydrophobic surfaces

Thesis: S.B., Massachusetts Institute of Technology, Department of Mechanical Engineering, 2014.Cataloged from PDF version of thesis.Includes bibliographical references (page 27).Recent studies have shown that jumping-droplet-enhanced condensation has higher heat transfer than state-of-the-art dropwise condensing surfaces by -30-40%. Jumping-droplet condensation occurs due to the conversion of surface energy to kinetic energy during the coalescence of microscale droplets, resulting in droplet ejection from the condenser surface. This conversion of energy is fundamentally studied by using electrowetting to decrease the equilibrium contact angle, increasing droplet surface area. Releasing the voltage allows the droplet to release excess surface energy, causing the droplet to jump off the surface. In contrast with previous work, droplets were initially held at a static deformed state. Here, jumping from the surface from this static electrowetting-induced state is demonstrated for the first time. Releasing the voltage caused droplets to jump as high as -2 mm with a maximum conversion efficiency between surface and potential energy of -5%.by Evelyn Tio.S.B

Des dessins et des souvenirs. Ingres, "Le Bain turc"

International audienc

Electrowetting-on-dielectric actuation of a spatial and angular manipulation MEMS stage

We demonstrate a MEMS translational stage that uses electrowetting-on-dielectric (EWOD) as the actuating mechanism. Our EWOD stage is capable of linear translation with resolution of 10 μm over a maximum range of 130 μm and angular deflection of approximately ±1° while eliminating solid-solid contact. The range and resolution can be readily improved via higher base contact angle and lower contact angle hysteresis as indicated by the detailed modeling accompanying the experimental demonstration.United States. Office of Naval ResearchNational Science Foundation (U.S.). Graduate Research Fellowship (Grant No. 1122374)National Science Foundation (U.S.). Major Research Instrumentation Grant for Rapid Response Researc

Debriefing as an opportunity to develop emotional competence in health profession students: faculty, be prepared! = Debriefing como uma oportunidade de desenvolver competência emocional em estudantes da área da saúde: docentes, preparem-se!

Objetivos: Neste artigo, pretendemos compartilhar nossa perspectiva em relação a como a simulação pode ajudar a transformar a realidade, construindo um ambiente seguro em que os facilitadores das sessões de simulação sejam os modelos em que os estudantes podem se espelhar para desenvolver competência emocional. Vale ressaltar que reconhecer e dar legitimidade às emoções é passo essencial para a criação de um ambiente seguro para os estudantes. Também pretendemos reforçar como os programas de capacitação docente são fundamentais para garantir que os facilitadores estarão preparados para atingir esse novo objetivo de aprendizagem, e como contextos culturais diferentes podem influenciar esse processo. Métodos: Nesta revisão narrativa, nos concentraremos na importância das emoções. Emoções no contexto da aprendizagem, mas também emoções dos aprendizes do ponto de vista dos professores, e emoções dos professores no contexto do desenvolvimento do corpo docente. Resultados: A simulação está se tornando cada vez mais importante na educação médica. Os avanços tecnológicos permitem simular praticamente qualquer situação, com alta fidelidade e realidade. Isso cria a possibilidade de trazer a complexidade de situações clínicas reais para um ambiente simulado e controlado. Ao executar essas simulações de alta complexidade, os estudantes experimentam várias e diferentes emoções: as emoções dos pacientes e de suas famílias, as emoções dos membros da equipe, e as suas próprias emoções, como estudantes e como futuros profissionais da saúde. Infelizmente, a grade curricular formal da maioria das escolas médicas não aborda especificamente a importância de desenvolver competência emocional, e os estudantes acabam com a impressão geral de que as emoções são basicamente negativas, e que devem ser evitadas e mantidas a uma distância de segurança No entanto, vários estudos mostram como as emoções influenciam o aprendizado e a tomada de decisões, e como é importante estar consciente delas e modulá-las de uma forma que garanta a salvaguarda dos interesses dos pacientes. Conclusões: As emoções afetam diretamente várias dimensões do trabalho clínico, como comunicação, tomada de decisão, trabalho em equipe e liderança. Esperamos que tratar das emoções como meta natural das atividades de aprendizagem nas profissões da saúde oportunize catalisar a reconciliação entre os aspectos técnicos e emocionais da prática clínic

Debriefing as an opportunity to develop emotional competence in health profession students: faculty, be prepared!

AIMS: In this article, we want to share our perspective on how simulation sessions could contribute to change reality, building a safe environment in which facilitators can role-modeling students to develop emotional competence. Noteworthy, acknowledging and legitimating emotions are also essential components of creating a safe environment for students. We also intend to stress how faculty development programs are essential to guarantee that facilitators will be prepared to accomplish this new learning goal, and how different cultural contexts can influence the process.METHODS: In this narrative review, we will focus on the importance of emotions. Emotions in the context of learning but also learners’ emotions from the viewpoint of teachers, and teachers’ emotions in the context of faculty development.RESULTS: Simulation in medical education is becoming increasingly important. Advances in technology give many opportunities to simulate almost anything you want, with high fidelity and enhanced reality. It creates the possibility of bringing the complexity of real clinical tasks to a controlled simulated environment. While performing these complex simulated tasks, students experience several and sometimes distinct emotions: the emotions of patients and their families, the emotions of the multi-professional team members, and their own emotions, as learners and as future health professionals. Unfortunately, the formal curricula of the majority of medical schools do not address the importance of emotional competence specifically, and students end with the general impression that emotions are mainly negative, and must be avoided and kept at a safe distance. However, there are plenty of data showing how emotions can influence learning and decision-making, and how important it is to create awareness of and modulate them to guarantee the safeguard of patients’ interests.CONCLUSIONS: Emotions directly affect several dimensions of clinical work, such as communication, decision-making, teamwork, and leadership. We hope that including dealing with emotions as a natural goal of the learning activities in the health professions can catalyze the reconciliation between the technical and emotional aspects of clinical practice.***Debriefing como uma oportunidade de desenvolver competência emocional em estudantes da área da saúde: docentes, preparem-se!***OBJETIVOS: Neste artigo, pretendemos compartilhar nossa perspectiva em relação a como a simulação pode ajudar a transformar a realidade, construindo um ambiente seguro em que os facilitadores das sessões de simulação sejam os modelos em que os estudantes podem se espelhar para desenvolver competência emocional. Vale ressaltar que reconhecer e dar legitimidade às emoções é passo essencial para a criação de um ambiente seguro para os estudantes. Também pretendemos reforçar como os programas de capacitação docente são fundamentais para garantir que os facilitadores estarão preparados para atingir esse novo objetivo de aprendizagem, e como contextos culturais diferentes podem influenciar esse processo.MÉTODOS: Nesta revisão narrativa, nos concentraremos na importância das emoções. Emoções no contexto da aprendizagem, mas também emoções dos aprendizes do ponto de vista dos professores, e emoções dos professores no contexto do desenvolvimento do corpo docente.RESULTADOS: A simulação está se tornando cada vez mais importante na educação médica. Os avanços tecnológicos permitem simular praticamente qualquer situação, com alta fidelidade e realidade. Isso cria a possibilidade de trazer a complexidade de situações clínicas reais para um ambiente simulado e controlado. Ao executar essas simulações de alta complexidade, os estudantes experimentam várias e diferentes emoções: as emoções dos pacientes e de suas famílias, as emoções dos membros da equipe, e as suas próprias emoções, como estudantes e como futuros profissionais da saúde. Infelizmente, a grade curricular formal da maioria das escolas médicas não aborda especificamente a importância de desenvolver competência emocional, e os estudantes acabam com a impressão geral de que as emoções são basicamente negativas, e que devem ser evitadas e mantidas a uma distância de segurança. No entanto, vários estudos mostram como as emoções influenciam o aprendizado e a tomada de decisões, e como é importante estar consciente delas e modulá-las de uma forma que garanta a salvaguarda dos interesses dos pacientes.CONCLUSÕES: As emoções afetam diretamente várias dimensões do trabalho clínico, como comunicação, tomada de decisão, trabalho em equipe e liderança. Esperamos que tratar das emoções como meta natural das atividades de aprendizagem nas profissões da saúde oportunize catalisar a reconciliação entre os aspectos técnicos e emocionais da prática clínica