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Analisis Faktor Yang Mempengaruhi Book Tax Gap Dan Pengaruhnya Terhadap Persistensi Laba, Aulia Eka Persada, Dwi Martani

Jurnal Akuntansi dan Keuangan Indonesia

The aim of this study is to examine the factors affecting book tax gap and analyze the effects of book tax gap for the persistence of earnings using a panel data set of manufacturing company in Indonesia over the period 2001-2007. The key result suggests that, only tax loss utilization and the firm size significantly affect the book tax gap in Indonesia. The result for the persistence of earnings shows that both temporary and permanent book tax gap significantly affect the persistence of earnings. The result also shows there are other factors that affect the persistence of earnings like operating …

Stock Split Dan Likuiditas Saham Di Bei: Pengujian Menggunakan Hipotesis Likuiditas, Ignatius Roni Setyawan

Jurnal Akuntansi dan Keuangan Indonesia

This study aims to re-examine the effectiveness of liquidity hypothesis in stock split. Liquidity hypothesis in stock split is defined as the returning stock price to the optimal trading level. Based on Ekaputra and Putri (2006), this study consists of two analysis methods such as: 1) Paired t-test among return volatility and liquidity during stock split 2) OLS-test focuses on the consistency of the model of Ekaputra and Putri (2006) and in line with Kim et al. (2007), this research includes Amihud’s Illiquidity as an alternative proxy of liquidity in stock split in addition to relative spread. According to paired …

Optimized Production Of Lignin Peroxidase, Manganese Peroxidase And Laccase In Submerged Cultures Of Trametes Trogii Using Various Growth Media Compositions, F. Patrick, G. Mtui, A. M. Mshandete, A. Kivaisi

Tanzania Journal of Science

A white-rot fungus, Trametes trogii, was isolated from coastal Tanzania and screened for crude lignolytic enzymes production using Rhemazol Brilliant blue R (RBBR) dye, 2,2-azino-bis (3-ethylbenzthiazoline)-6-sulfonate (ABTS) and guaiacol in a semi-solid medium. Lignin peroxidase (LiP), manganese peroxidase (MnP) and Laccase (Lac) were detected by pyrogallol and !- napthol solutions, respectively on the guaiacol supplemented solid media. The effect of temperature, pH, carbon, nitrogen, Cu2+, 2,5-xylidine, ferulic acid, varatryl alcohol and Mn2+ in submerged culture fermentations were investigated for maximum enzymes production. After 7 days of incubation, 72-100% oxidation of RBBR, ABTS and guaiacol was observed. With optimized culture conditions, …

Effects Of Mulching, Fertilizer, Seeding And Seedling Treatments On Plant Species Recovery In Kondoa Irangi Hills, Tanzania, H. V. M. Lyaruu

Tanzania Journal of Science

Fertilization, mulching, imported seed bank seeding and seedlings were applied to triplicates of 1m x1m plots at Chakwe and Gubali sites in Kondoa Irangi Hills, Tanzania. Responses tested were seedling recruitment, species turnover, species’ biomass, mortality of seedlings, total number of perennial and woody species recruited and leguminous species. There were high significant correlations of 0.85 and 0.87 between seedling recruitment and mortality in both sites, indicating that other factors, probably aridity, rather than prevailing site conditions were likely to be important determinants of mortality. Inorganic fertilization was not an efficient means of improving short-term productivity, seedling recruitment or increased …

Phylogenetic Relationships Of The Metazoan Parasites Of The Clariid Fishes Of Lake Victoria Inferred From Partial 18s Rdna Sequences, C. J. Mwita, G. Nkwengulila

Tanzania Journal of Science

Phylogenetic relationships among twenty two metazoan parasites recovered from seven species of clariid fish from Lake Victoria were analysed using partial 18S rDNA sequences. The 18S rDNA gene was amplified by polymerase chain reaction, directly sequenced, aligned and phylogenies inferred using maximum parsimony. Heuristic bootstrap MP searches yielded one most parsimonious tree (CI = 61%, HI = 39%), which showed that clariid parasites are monophyletic at higher taxonomic levels (Cestodea, Nematodea, Digenea and Crustacea). However the position of two trematodes (Allocredium mazoensis and Clinostomum sp.) and a nematode (Contracaecum sp.) were not stable. Despite the present findings, the study utilised …

Heavy Metal Levels In Paddy Soils And Rice (Oryza Sativa (L)) From Wetlands Of Lake Victoria Basin, Tanzania, J. F. Machiwa

Tanzania Journal of Science

A survey of paddy fields in Lake Victoria Basin (LVB) wetlands was conducted at a wider scale in different locations including closer to mining and within urbanized areas in Tanzania. The objective of the study was mainly to assess the present situation with regard to levels of heavy metals in O. sativa grains harvested locally as well as to set the baseline levels of some heavy metals in paddy fields. The results showed that the levels of Cadmium, Chromium, Copper, Lead, Zinc and total Mercury in brown rice are generally within the acceptable levels for human food. However, higher concentration …

The Major Cause Of Observed Erosion Surge On The Beaches North Of Dar Es Salaam City, N. Nyandwi

Tanzania Journal of Science

Surges in coastal erosion north of Dar es Salaam city have been documented from 1977 to the early 1980s and around 1997/98. Analysis of the wind data shows that the documented increase in coastal erosion coincided with increased wind speeds. Extreme winds in excess of 10-11 m s-1 were experienced during 1976-78, 1984 and after 1996. Their coincidence with extreme high tides produced the high erosion rates. Using beach profile data for the years 1998-2000 the evolution of the beach profile with the changing monsoon winds and sediment input by rivers could be demonstrated. The beach erosion took place during …

Urban Dietary Heavy Metal Intake From Protein Foods And Vegetables In Dar Es Salaam, F. N. Ngassapa, O. C. Othman, E. Elisante

Tanzania Journal of Science

Contamination of food and food products by heavy metals has made dietary intake as one of the major routes of these harmful elements to human beings. The human dietary intake of heavy metals cadmium, copper, lead and zinc from protein-foods (beans, meat, fish, milk) and green vegetables consumed daily from restaurants and street food-vendor kiosks in Dar es Salaam were determined using the Total Diet Study (TDS) method. The cooked food was bought from the restaurants and street food-vendors at several city locations (i.e. Buguruni, Manzese, Mwenge, Temeke and Ubungo) over several months and analyzed. Heavy metal concentrations were determined …

Flotation Circuit Performance Determination Using Size By Size Recovery – Case Of Bulyanhulu Gold Mine, Savinus Maronga

Tanzania Journal of Engineering and Technology (TJET)

The Bulyanhulu rougher flotation circuit performance has been determined by establishing the performance of individual cells. Direct sampling was done on all the rougher cell input, output and size analysis was performed on the samples with material in each size fraction assayed for copper and gold to determine their recoveries. It was observed that the performance of rougher cell number 3 and 4 was poor compared to other cells especially for finer particles below 53 µm where the recoveries were below 60%. In the last two flotation cells recoveries of both metals was very good (above 90%) in all particle …

Universal Design Of Transportation Systems: A Case Study Of Access And Mobility Of People With Disabilities At Selected Intersections In Dar Es Salaam, Nurdin Mushule

Tanzania Journal of Engineering and Technology (TJET)

The pedestrian facilities at intersections must be usable by pedestrians of all ages and capabilities. Intersections in particular must be designed to safely accommodate pedestrians of all ages and physical and mental abilities. Often, however, intersection designs fail to accommodate people with visual and mobility disabilities. In this regard, for pedestrians with disabilities, intersections can prove to be a challenge. Some of those challenges include provision of insufficient pedestrian clearance time due to use of inappropriate design pedestrian speed. Most importantly, the required facilities to enable People With Disabilities (PWD) to use the intersection without hindrance may be missing. Obstacles …

Acetate Causes Alcohol Hangover Headache In Rats, Christina R. Maxwell, Rebecca Jay Spangenberg, Jan B. Hoek, Stephen D. Silberstein, Michael L. Oshinsky

Department of Neurology Faculty Papers

Background

The mechanism of veisalgia cephalgia or hangover headache is unknown. Despite a lack of mechanistic studies, there are a number of theories positing congeners, dehydration, or the ethanol metabolite acetaldehyde as causes of hangover headache.

Methods

We used a chronic headache model to examine how pure ethanol produces increased sensitivity for nociceptive behaviors in normally hydrated rats.

Results

Ethanol initially decreased sensitivity to mechanical stimuli on the face (analgesia), followed 4 to 6 hours later by inflammatory pain. Inhibiting alcohol dehydrogenase extended the analgesia whereas inhibiting aldehyde dehydrogenase decreased analgesia. Neither treatment had nociceptive effects. Direct administration of acetate …

Cooperative Nrda & New Governance: Getting To Restoration In The Hudson River, The Gulf Of Mexico, And Beyond, Michael B. Runnels, Andrea Giampetro-Meyer

Brooklyn Law Review

No abstract provided.

Illicit Trafficking Of Radioactive Sources: Experiences With Fake Materials In Tanzania, Iddi Mkilaha

Tanzania Journal of Engineering and Technology (TJET)

Radioactive materials although are very useful, they are one of the catastrophic sources of mass destruction if misused. These materials have a number of positive uses which makes them very essential in our modern society. Incidences such as the bombings of the US Embassies in East Africa, the September 11, and many others had formed a basis for international responsive actions to control illicit trafficking of Radioactive and Nuclear Materials. The aim of this work is to track the movements and subsequently uses of these materials. Tanzania is one of the countries where International Nuclear Safeguards protocols are fully operational …

Belajar Sejarah Kolonial Melalui Pameran Koleksi Lukisan Jadoel, Lilie Suratminto

Paradigma: Jurnal Kajian Budaya

Pictures or paintings of high-rank officials hanged in government or public offices are not only a recent phenomenon. Francois Valentijn (1724-1726) wrote in his book, Oud en Neuw Oost Indien, the common practice of hanging pictures or paintings of high-rank officials even in the eighteenth century in Indonesia when the East India Company (VOC) had its power over the land. The Fatahillah Historic Museum in Jakarta has kept all the pictures and paintings of the Dutch Indies officials from the time of the East India Company (VOC) to 1942. The curriculum vitae of those persona is a corpus for research …

Aspek Islam Dalam Turisme Kolonial Di Jawa, Achmad Sunjayadi

Paradigma: Jurnal Kajian Budaya

Despite some vital and interwoven cultural elements of the colonial Dutch East-Indies, the existence of Islam has never been brought up as part of the local culture. Since Islam in the colony was perceived with prejudice, the colonial government considered that it was not important to mark the contribution of Islam in the culture of the Indies. The paper reveals that there has been little information published by the colonial travel bureau on the Islamic spiritual aspects, despite the fact that there were some records written by foreign tourists who were interested in the practice of Islam. The tourist bureau …

Revegetating Burned Arid Lands: Identifying Successful Native Species Using Trait And Competition Analysis: Final Report, Scott R. Abella

Fire Science

Species selection can make the difference between successful revegetation projects and costly failures. Candidate native species for revegetating burned arid lands in the southwestern United States must meet at least two criteria. These species must: (1) be competitive in postfire environments typically dominated by exotic grasses, and (2) be able to become established reliably by seeding or planting. In response to Manager’s Request Task 3 (reestablishment of native vegetation after fires on arid lands) in the 2006 JFS announcement for proposals, this research tackled the problem of selecting native species with the greatest chance of revegetation success by conducting synergistic …

Lake Mead National Recreation Area Monitoring And Evaluation Of Sensitive Wildlife: Quarterly Progress Report, Period Ending December 31, 2010, Margaret N. Rees

Wildlife Monitoring

Project 1. Relict Leopard Frog Monitoring, Management, and Research

• Final milestones and deliverables for this project were completed this quarter.
• Fall monitoring surveys were completed at all sites.
• Habitat actions to improve breeding pools were conducted at one site.
• Data and associated metadata were compiled and quality assured.
• Final and annual reports were written and submitted in required formats for Clark County

and the Relict Leopard Frog Conservation Team.

Project 2. Bald Eagle Winter Monitoring and Evaluation

• This project was previously completed and all associated deliverables met.
• Efforts were provided this quarter in support of the 2011 winter count.

Project …

Southern Nevada Agency Partnership Cultural Site Stewardship Program – Program Expansion And Steward Retention: Quarterly Progress Report, Period Ending December 31, 2010, Margaret N. Rees

Cultural Site Stewardship Program

• Updated Site Steward documentation
• Held recognition event at Lake Mead
• Program funding extended through 12/1/2013
• Cultural Site Stewardship Program (CSSP) began assigning stewards to the Desert Wildlife Refuge (DWR) and to other remote sites along the Nevada’s border southwest of Searchlight.
• A select team of ten stewards will continue documenting abandoned mines and neighboring cultural sites in mountains along the Colorado River.

Moyamoya Disease Presenting With Hemichorea: A Casereport, Min-Hsin Lai, Shin-Yo Lu, Pei-Chi Chou, Shin-Tsu Chang, Heng-Yi Chu

Rehabilitation Practice and Science

We report an unusual case of a 13-year-old boy with moyamoya disease whose predominant manifestation was right hemichorea with initial dystonic spasms of the right limbs and face. A diffusion-weighted MR image of the brain in the initial stage showed no infarcted or other parenchymal lesions. However, MR angiography and intracranial angiography showed stenosis of the bilateral internal carotid and middle cerebral artery with prominent basal collaterals, which was compatible with moyamoya disease. Chorea or hemichorea is one of the rarer presenting features of moyamoya disease. Our findings suggest that moyamoya disease should be included in the differential diagnosis of …

The Prevalence Of Flatfoot In Taoyuan Teenagers, Huan-Jui Yeh, Huei-Yu Lo, Yau-Wai Wai

Rehabilitation Practice and Science

Background: The prevalence of flatfoot is various among each age group, and whether children with flatfoot should receive treatment or not is still controversial. Most studies of flatfoot in Taiwan place emphases on children but not on teenagers. This research aimed to establish a database of a prevalence of flatfoot among Taiwanese local teenagers.Methods: Five hundred forty-four 12- to 14-year-old teenagers in Taoyuan were enrolled in this study. Footprint analysis methods were used to diagnose a flatfoot (plantar arch index more than 1.15 or Denis grade equal or more than grade 1 or footprint index less than 1 cm). The …

Result Of Low Frequency Speech Therapy In Children With Articulation Disorder, Yu-Nan Wang, Mei-Li Cheng, Ya-Wen Li, Xiao-Jun Zhang

Rehabilitation Practice and Science

Articulation disorder refers to the mispronunciation of speech sounds by omitting, distorting, substituting, or adding sounds which make speech difficult to understand. It is not an uncommon disorder among children. The prevalence of articulation disorder in preschool and school-age children is about 10%. For children without associated condition, articulation disorder may be treatable with speech therapy. In this study, we examined 55 children with articulation disorder who received speech therapy in our hospital during the past four years. The boys to girls ratio is 2.4 to 1. Among the different types of articulation disorders, substitution is the most common type …

The Effects Of Rehabilitation Exercises In Community-Dwelling Elderly With Osteoarthritis And Stroke: A Pilot Study, Jia-Ching Chen, Chun-Hsiang Lin, Li-Chun Chen, Yu-Chun Wei, Jung Hsiao, Nan-Yueh Lin, Chung-Chao Liang

Rehabilitation Practice and Science

The prevalence of chronic disease in community-dwelling elderly has increased with the increase in the elderly population in Taiwan. This study investigated the effects of regular rehabilitation exercises provided by rehabilitation professionals in community-dwelling elderly people with osteoarthritis and stroke. A single group with pretest-posttest design was used in this pilot study. A total of 32 elderly people in the community were recruited and classified into two groups, one with osteoarthritis (n=21) and the other with chronic stroke (n=11). The intervention of one consisted of one 3-hour rehabilitation exercise session each week provided by a physical therapist and consultation with …

Carpal Tunnel Syndrome As An Initial Presentation Of Glioblastoma Multiforme: A Casereport, Chih-Hung Tseng, Kun-Lin Wu, Sin-Hao Ho, Su-Ju Tsai

Rehabilitation Practice and Science

A 43-year-old woman was clinically diagnosed as carpal tunnel syndrome due to the presentation of intermittent numbness, tingling and pain in her right thumb and index finger. The symptoms gradually exacerbated together with positive Phalen's test and Tinel's sign. Endoscopic carpal tunnel release procedure failed to relieve her symptoms. Ensuing symptoms developed such as headache, extensive numbness and mild weakness in her right upper and lower limbs. MRI of brain revealed a left thalamic tumor. Stereotactic biopsy confirmed the pathologic diagnosis as glioblastoma. Post-operative radiotherapy and temozolomide chemotherapy were performed to suppress disease progression. She also received comprehensive rehabilitation program, …

Posterior Interosseous Neuropathy Related To Cumulative Trauma Disorder: A Casereport, Cheng-Hao Tseng, Tsung-Cheng Huang, Jen-Wen Hung, Bin-Chi Chang

Rehabilitation Practice and Science

Work related cumulative posterior interosseous neuropathy is a rare cumulative trauma disorder. To the best of our knowledge, a locksmith with this kind of disorder has never been reported. The locksmith was a 57-year-old man, and he had to perform repeated supination and pronation movements when working. He complained of weakness of right third and fourth finger extension when typing on a computer keyboard. Radial deviation was also noted when his wrist was extended. Electromyography was performed and right posterior interosseous neuropathy was suspected. Magnetic resonance imaging (MRI) showed perineural muscle edema, obliteration and fluid accumulation at the level of …

Multiple Heterotopic Ossifications In A Patient With Traumatic Brain Injury And Femoral Fracture: A Casereport, Chun-Sheng Ho, Chein-Wei Chang, Eou-Ting Hsieh, Jen-Li Pan

Rehabilitation Practice and Science

Sporadic heterotopic ossification is a common complication in patients with spinal cord injury, traumatic brain injury, electrical burns, hip fracture, elbow fracture or total hip arthroplasty. However, multiple heterotopic ossifications in a traumatic brain injury case are quite rare. We report a case of a 23 year-old female patient with traumatic brain injury and a right femoral open fracture due to a traffic accident. She started to develop local erythema, swelling, warmth and pain over the left elbow and right hip about two months after the accident. The range of motion of the affected joints decreased and this severely impeded …

Early-Stage Myeloid Sarcoma Presenting As Back Pain In An Adolescent: A Casereport, Chao-Pin Yang, Shih-Chung Wang, Ta-Sen Wei, Sen-Yung Liu, Tsung-Ju Wu, Albert D. Yang

Rehabilitation Practice and Science

Myeloid sarcoma (MS) is a rare disease. MS is a malignant solid tumor resulting from the extramedullary proliferation of myeloblasts or immature myeloid cells.It is often described in association with acute myeloid leukemia (AML). In the absence of overt leukemia, MS is rarely considered in the differential diagnosis of a soft-tissue mass, and the diagnosis of MS is usually delayed or misdiagnosed. We present the case of a female adolescent who initially complained of back pain. Conservative treatment including medication and rehabilitation was given to her, but in vain, and the symptoms gradually progressed to severe neurological function loss, including …

Pengaruh Book-Tax Differences Terhadap Peringkat Obligasi Di Indonesia, Vinna Christina, Yulianti Abbas, Christine Tjen

Jurnal Akuntansi dan Keuangan Indonesia

This research is aimed to analyze the influence of book-tax differences on bond ratings in Indonesia for six years of observation period (2003-2008) using the ordinal logit regression method. Variables used to proxy book-tax differences are deferred tax expenses and tax-to-book ratios. As apposed to Crabtree and Maher (2009) who found book-tax differences have a negative and significant influence on bond ratings. This research shows that large positive deferred taxes have no significant influence whereas large negative book-tax differences have a positive and significant influence on bond ratings, which means the larger negative book-tax differences from the company will increase …

Juvenile Muscular Amyotrophy Of Distal Upper Limbs: A Casereport, Tzu-Ying Sung, Shu-Fen Sun, Po-Chin Wang, Chiao-Wen Hwang, Jue-Long Wang

Rehabilitation Practice and Science

Juvenile muscular amyotrophy of distal upper limbs (Hirayama disease) is a rare disease predominantly affecting the anterior horn cells of the cervical cord in young men. It is a kind of cervical myelopathy characterized by insidious onset of unilateral distal dominant upper limbs muscle weakness and atrophy due to anterior cervical cord compression. It is difficult to differentiate this disease from other diseases with similar symptoms such as motor neuron disease. Cervical magnetic resonance (MR) study in flexed position is helpful to confirm the diagnosis.We reported a 21-year-old man who complained of slowly progressed muscle atrophy and weakness of right …

Geomorphological Potential Of Coelacanth Habitat Across Mozambique-Tanzania Border, N. Nyandwi

Tanzania Journal of Science

The coelacanth is a new fish in Tanzania. It was first discovered in September 2003 after it was spotted by a tourist in a fish market. It was caught by fishermen in the deep waters off Songo Mnara Island offshore of Kilwa Masoko Town in Southern Tanzania. The find potentially added southern Tanzania to the list of known coelacanth areas of the southern Western Indian Ocean Region. Observed current conditions indicate that the waters are swept by strong (2 m/sec) northward flowing current. This suggests that there must exist hideouts for the fish, such as caves in canyons and overhangs. …

Down, But Not Out: An Ethnographic Study Of Women Who Struggled With And Overcame Methamphetamine Addiction, Jodi Nettleton

USF Tampa Graduate Theses and Dissertations

Women suffer methamphetamine (meth) addiction at a rate much higher than rates for addiction to other drugs. Female meth users are susceptible and predisposed to gender-related risks: high rates of unprotected vaginal and anal sex, sex-work, and sexual coercion. Precursors for addiction (e.g., abuse, body dysphasia) put females in a difficult position for recovery and highlight the need for gender-specific research and treatment.

Methamphetamine (a synthetically derived stimulant) creates psychological and physical dependency that affects every neuron of the brain and damages the body immediately. Women ingest meth for initial effects that allay social pressures: feeling euphoric, connecting with others …