Local Preferences and Place of Death in Regions within England 2010

This report shows public preferences for place of death in the nine English Government Office Regions (GORs), obtained from a population-based telephone survey in 2010. It compares the results with a similar survey carried out in 2003 to understand how preferences are evolving over time. It goes on to contrast these preferences with actual place of death (as reported for that region) in order to shed light on how people's wishes relate to reality and to aid care planning so that preferences are more frequently met

Palliative and End of Life Care for Black, Asian, and Minority Ethnic Groups in the UK

This report marks the start of a programme of work by many partners. A better understanding of the nation's changing demographics, of the needs of individual ethnic and cultural groups and of the types of services which will best meet their end of life care needs must be early outputs from the partnership. There are many areas which researchers will investigate further and many opportunities for service providers to work together with local communities to develop care which is sensitive and responsive to their needs as well as on a scale which will be needed for the large numbers of people who could benefi

Accounting Students’ Perceptions of Electronic Learning in Industrial Revolution 4.0

This study focused on the continuance usage intention toward electronic learning environments using Dağhan & Akkoyunlu integrated model to better understand the determinants of students’ continuance intention to use these environments. The hypothetical model was determined using Technology Continuance Theory, Information Systems Success Model, Cognitive Model, and Information Systems Expectation Con-firmation. Empirical data from university students who had used an online learning environment infrequently were tested against the research model by using path analysis. The results indicated that the continuance variable was explained by utilitarian value, satisfaction, perceived value and perceived usability. The satisfac-tion variable was explained by system quality, service quality, outcome expectations and perceived value. The confirmation of the usage of online learning environments could be explained by information quality, system quality and service quality variables. In line with the obtained findings and results, some suggestion of implementation was provided for the next studies

Lugares y paisajes de cazadores recolectores pampeanos: una propuesta para su estudio

El paisaje en las sociedades de los cazadores recolectores es un aspecto complejo para estudiar desde la arqueología. En este trabajo se propone la idea de lugar arqueológico como un concepto clave para abordar la problemática. Su caracterización resulta posible mediante la integración de diferentes líneas de evidencias que incluyen objetos, espacios y cuerpos, partes constitutivas de la materialidad de la vida humana. Se presenta una estrategia de investigación centrada en la caracterización de lugares arqueológicos cuyo foco se sitúa, en forma alternada, sobre el terreno, sobre los objetos, sobre detalles particulares de los objetos y sobre el terreno virtual; incluyendo, además, perspectivas subjetivas mediante la inclusión de trabajo de campo antropológico. A partir de la información obtenida en estas diferentes escalas de análisis, se evalúan las posibles relaciones materiales y espaciales entre los diferentes lugares, para un momento determinado, con el objetivo de delinear un entramado espacial. De esta forma, se definen los paisajes sociales del pasado como una red de lugares interconectados mediante las evidencias materiales de las prácticas humanas y las experiencias corporales.The landscape in hunter gatherers groups is a complex issue for the archaeological study. Thus, in this paper we introduce the idea of archaeological place as a key concept to address the problem. The characterization of places results from the integration of different lines of evidence including objects, spaces and bodies, essential parts of the material aspect of human life. The aim of this paper is to propose a research strategy centered on archaeological places that alternately focus on the field, objects, specific details of the objects and the virtual field. Subjective perspectives are also included through an anthropological fieldwork. Based on these characterizations, a discussion is proposed regarding the material and spatial relationships between places in order to outline a spatial and social network. Therefore, past social landscapes are defined as a net of interconnected places through the material evidence of the human practices and embodied experiences.Fil: Mazzia, Natalia Irene. Provincia de Buenos Aires. Municipalidad de Necochea. Museo de Ciencias Naturales de Necochea; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Mar del Plata; Argentin

Return dan Likuiditas Saham Sebelum dan Sesudah Pemecahan Saham

Penelitian ini bertujuan untuk mengkaji dampak pemecahan saham dalam hal return, return tak normal, dan likuiditas saham sebelum dan sesudah pemecahan saham. Periode penelitian yang digunakan adalah 2016-2018. Jumlah sampel sebanyak 37 Perusahaan dari berbagai jenis industri yang terdaftar di Bursa Efek Indonesia. Normalitas diuji dengan uji One Sample Kolmogorov Smirnov. Semua data telah terdistribusi normal. Pengujian hipotesis dilakukan dengan uji beda berpasangan. Hasil pengujian hipotesis menunjukkan (1) tidak ada perbedaan sebelum dan sesudah pemecahan saham untuk variabel return saham dan return taknormal saham, dan (2) ada perbedaan sebelum dan sesudah pemecahan saham untuk likuiditas saham

Cueva Zoro: nuevas evidencias sobre pobladores tempranos en el sector centro oriental de Tandilia

Cueva Zoro es un sitio arqueológico excavado recientemente en el sector centro oriental del sistema serrano de Tandilia, Buenos Aires, Argentina. Se trata de un reparo rocoso ubicado en el extremo septentrional de Sierra Larga norte. Allí fueron identificadas ocupaciones humanas ocurridas hacia el final del Pleistoceno y el inicio del Holoceno. En este trabajo se presenta la descripción del sitio, sus características espaciales y contextuales y los resultados obtenidos a partir de los diferentes análisis realizados. Entre estos se incluyen análisis tecnomorfológicos del conjunto lítico, de procedencia de materias primas líticas y de sustancias adheridas a las superficies de los objetos mediante cromatografía gaseosa; además de análisis espaciales mediante el uso de Sistemas de Información Geográfica. A partir de la información presentada, se define un lugar ocupado en forma efímera por lo pobladores tempranos del ámbito serrano de Tandilia y se discuten aspectos tales como las posibles relaciones con grupos y/o espacios distantes a partir de la identificación de materias primas alóctonas y los recursos orgánicos aprovechados por los pobladores tempranos del área, que habrían incluido animales de agua dulce.Cueva Zoro is an archaeological site recently excavated in the central-east portion of Tandilia range, Buenos Aires province, Argentina. The site is a rock shelter located on the north end of the northern section of Sierra Larga. Different human occupations during the final Pleistocene and early Holocene were identified. In this paper the archaeological site and its contextual and spatial characteristics are described. The results of different analyses are presented, including technomorphological analysis of the lithic assemblage, lithic raw material provenience and quantification, and gas chromatography analysis applied to organic substances adhering to the surface of lithic objects. In addition, spatial studies based on Geographic Information Systems are also described. Finally, Cueva Zoro site is presented as a place ephemerally occupied by early settlers of the Tandilia range. Aspects of the human occupations are also discussed, such as long distance relationships--on the basis of the identification of allochthonous lithic raw materials--and organic resources used by early inhabitants of the area that may have included aquatic animals.Fil: Mazzia, Natalia Irene. Consejo Nacional de Investigaciones Científicas y Técnicas; Argentin

La Biblioteca del Centro de Estudios Sobre Cultura y sociedad (CIECS)

Se explica las características y temáticas con la que trabaja la Biblioteca del Centro de Estudios Sobre Cultura y sociedad (CIECS)CONICET y UNC, las bases de datos a las cuales se accede por suscripción y de acceso abierto y los servicios que la Biblioteca ofrece. Se explica además la participación en la creación de un repositorio institucional, trabajo en conjunto con la Oficina de Conocimiento Abierto de la Universidad Nacional de Córdoba y la participación de la Biblioteca en el proyecto de datos abiertos que el CONICET esta gestionando a través de una Plataforma Interactiva de Investigación en Ciencias Sociales (PLIICS) y la importancia de capacitar a los investigadores en temas de acceso abierto. Se dan datos generales de la Biblioteca para poder contactarse con ella y conocer mas información.Fil: Piccotto, Natalia Irene. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Córdoba. Centro de Investigaciones y Estudios sobre Cultura y Sociedad. Universidad Nacional de Córdoba. Centro de Investigaciones y Estudios sobre Cultura y Sociedad; Argentin

Thin capitalization dan penghindaran pajak setelah penerapan PMK 169

After delaying 30 years, the Minister of Finance of the Republic of Indonesia issued a regulation on the ratio between debt and company capital to impose income tax (PMK 169/PMK.010/2015). This study examines the effect of thin capitalization on tax avoidance after implementing PMK 169/PMK.010/2015. Secondary data is obtained from the annual reports of manufacturing sector companies listed on the Indonesia Stock Exchange for 2016-2020. The total sample is 91 companies with a total of 455 observations. This study employed multiple linear regression analysis. This study shows that thin capitalization has a negative effect on tax avoidance. Companies with low-thin capitalization tend to have a low cash-effective tax rate. Meanwhile, profitability, fixed asset intensity, firm size, and debt to equity ratio do not affect tax avoidance. This study provides an overview of the practice of thin capitalization in industrial sector companies during the implementation of PMK 169/PMK.010/2015 for public policymakers AbstrakSetelah menunda 30 tahun, Menteri Keuangan Republik Indonesia menerbitkan aturan tentang perbandingan antara utang dan modal perusahaan untuk keperluan pengenaan pajak penghasilan (PMK 169/PMK.010/2015). Riset ini bertujuan untuk menguji pengaruh kapitalisasi tipis terhadap penghindaran pajak setelah penerapan PMK 169/PMK.010/2015. Data sekunder diperoleh dari laporan tahunan perusahaan sektor manufaktur yang tercatat di Bursa Efek Indonesia periode 2016-2020. Total sampel sebanyak 91 perusahaan dengan total 455 observasi. Analisis data menggunakan pengujian regresi linier berganda. Hasil penelitian adalah kapitalisasi tipis berpengaruh negatif terhadap penghindaran pajak. Perusahaan yang memiliki kapitalisasi tipis rendah, cenderung memiliki cash effective tax rate dalam jumlah rendah. Sementara itu, profitabilitas, intensitas aset tetap, ukuran perusahaan, dan debt to equity rasio tidak berpengaruh terhadap penghindaran pajak. Penelitian ini memberikan gambaran tentang praktik kapitalisasi tipis di perusahaan sektor manufaktur selama implementasi PMK 169/PMK.010/2015 bagi pembuat kebijakan publi

Upgradable Tree Levels Editor of Metaontologies, Ontologies and Knowledge for a Chemistry

* This paper has supported by Far Eastern Branch of the Russian Academy of Sciences, the project 06-III-A-01-005 and Russian Fund of Fundamental Investigation, the project 06-07-89071-aDevelopment of upgradable tree levels editor of metaontologies, ontologies and knowledge for a chemistry intellectual system is described. A fragment of chemistry ontology of the third level is given. A dialogue scenario for editing ontologies of the second level is described. Data base schemes for representing ontologies and knowledge are defined. A way for adding graphical components to the editor is described

ANALISIS PENGARUH CAR, DANA PIHAK KETIGA (DPK), NIM, DAN LDR TERHADAP PROFITABILITAS PERBANKAN DENGAN LDR SEBAGAI VARIABEL INTERVENING (Studi Pada Bank Umum Go Public di Indonesia Periode 2010-2014)

The aim of this research is to identify and analyze the determinants of return on Assets (ROA) in General Banking of Indonesia in the period of 2010 – 2014. ROA is dependent variable in this research, as profitability indicator. There are three independent variables that used, which are Capital Adequacy Ratio (CAR), Third Party Funds (TPF), Net Interest Margin (one year before) (NIMt-1), and an intervening variable which is Loan to Deposit Ratio (LDR). Sampling technique used is purposive sampling with criteria as General Banking in Indonesia who provide annual reports and traded on Bloomberg during period 2010 through 2014 and forwarded to Bank Indonesia. Obtained by amount ampel as much 28 companies from 42 banking company in Indonesia 2010-2014 period. Analyzed with Path Analysis technique. The data is analyzed using SPSS 20 program. The result of this study proving that TPF and NIMt-1 have positive relationship and statistically significant toward LDR. CAR has negative relationship and insignificant toward LDR. CAR and LDR have positive and significant relationship toward ROA. TPF has positive relationship and insignificant toward ROA. NIMt-1 has negative relationship and significant toward ROA. Then, TPF and NIMt-1 has significant relationship toward ROA mediated by LDR as intervening variable