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Preferensi Manajemen Laba Akrual Atau Manajemen Laba Riil Dalam Aktivitas Tax Shelter, Ira Geraldina

Jurnal Akuntansi dan Keuangan Indonesia

This study aims to examine the effect of accrual or real earnings management on the possibility of companies involved in tax shelter activities by using Surat Ketetapan Pajak Kurang Bayar (notice of tax deficiency) as a proxy to measure the tax shelter. By using a sample of companies who received Surat Ketetapan Pajak Kurang Bayar (notice of tax deficiency) in manufacturing industry and listed in Indonesia Stock Exchange during the period 2001-2010, this study finds that the company tends to favor accrual earnings management for decreasing possibility of aggressive tax shelter activities. This finding is not supporting the hyphotesis. Real …

A Critical Analysis Of Safety And Marine Environmental Protection Regulations For Oil And Gas Development In The High Seas, Masahiko Okubo

World Maritime University Dissertations

No abstract provided.

Black Hispanic And Black Nonhispanic Breast Cancer Survival Data Analysis With Half-Normal Model Application, Hafiz Mohammad Rafiqullah Khan, Anshul Saxena, Veronica Vera, Faheema Abdool-Ghany, Kemesha Gabbidon, Nancy Perea Perea, Ts Stewart, Venkataraghavan Ramamoorthy Ramamoorthy

USF St. Petersburg Campus Faculty Publications

Background: Breast cancer is the second leading cause of cancer death for women in the United States. Differences in survival of breast cancer have been noted among racial and ethnic groups, but the reasons for these disparities remain unclear. This study presents the characteristics and the survival curve of two racial and ethnic groups and evaluates the effects of race on survival times by measuring the lifetime data-based half-normal model. Materials and Methods: The distributions among racial and ethnic groups are compared using female breast cancer patients from nine states in the country all taken from the National Cancer Institute’s …

Louisiana Civil Code - Code Civil De Louisiane Book Iii, Titles 15 And 16, Center Of Civil Law Studies

Journal of Civil Law Studies

No abstract provided.

State V. Perez-Jungo Clerk's Record V. 1 Dckt. 41158

Idaho Supreme Court Records & Briefs, All

No abstract provided.

State V. Easley Appellant's Supplemental Brief Dckt. 39710

Idaho Supreme Court Records & Briefs, All

No abstract provided.

Early Detection Of Pathogens In Blood, Matt Ewert

USF Patents

The present invention is a method of extracting infectious pathogens from a volume of blood including the steps of creating a fibrin aggregate confining the pathogens and introducing a fibrin lysis reagent to expose the pathogens for analysis. The fibrin lysis reagent is preferably composed of plasminogen and streptokinase frozen in coincident relation until the fibrin lysis reagent is needed whereby streptokinase enzymatically reacts with plasminogen to form plasmin upon thawing. The plasminogen is suspended in an aqueous salt solution prior to freezing including NaCl and Na3PO4.

Vol 5 No 1 Information Page, Comparative Philosophy

Comparative Philosophy

No abstract provided.

Balancing Inner And Outer Technologies: Mobile Devices And Contemplative Practice, Nicky Duenkel

Journal of Pedagogy, Pluralism, and Practice

This article briefly considers elements of an exploratory study undertaken in a small first year university class in Community Studies in which both mobile devices and contemplative practices were intentionally integrated. Incorporating these two pedagogical elements provided valuable insights, each in their own right, and together they created scaffolding for a Contemplative Inquiry Assignment in which students were encouraged to mindfully observe their patterns of engaging with social networking and mobile devices. This experiential learning helped students raise awareness and make conscious aspects of their social network patterning in ways that no reading or lecture could.

The Processing Of Amyloid Precursor Protein In The Central Nervous System Of Humans And Rhesus Macaques, Justyna Anna Dobrowolska

All Theses and Dissertations (ETDs)

Alzheimer's disease: AD) is the most common dementia, currently afflicting 30 million people worldwide, with prevalence steadily increasing. Over 99% of AD cases are classified as sporadic, in which the major risk factors are age: greater than 65 years) and the ApoE-ε4 allele: in a gene dose dependent manner). The minority of AD cases: less than 1%) are caused by autosomal dominant inheritance of a genetic mutation in one of three genes: Amyloid Precursor Protein: APP), Presenilin-1: PSEN1), or Presenilin-2: PSEN2). Mutation carriers will generally notice cognitive decline starting at a relatively young age, anytime between their 30s-50s, and eventually …

Obesity Reduces Left Ventricular Strains, Torsion, And Synchrony In Mouse Models: A Cine Displacement Encoding With Stimulated Echoes (Dense) Cardiovascular Magnetic Resonance Study, Sage P. Kramer, David K. Powell, Christopher M. Haggerty, Cassi M. Binkley, Andrea C. Mattingly, Lisa A. Cassis, Frederick H. Epstein, Brandon K. Fornwalt

Pediatrics Faculty Publications

BACKGROUND: Obesity affects a third of adults in the US and results in an increased risk of cardiovascular mortality. While the mechanisms underlying this increased risk are not well understood, animal models of obesity have shown direct effects on the heart such as steatosis and fibrosis, which may affect cardiac function. However, the effect of obesity on cardiac function in animal models is not well-defined. We hypothesized that diet-induced obesity in mice reduces strain, torsion, and synchrony in the left ventricle (LV).

METHODS: Ten 12-week-old C57BL/6 J mice were randomized to a high-fat or low-fat diet. After 5 months on …

Laser Formation Of Graphene, Aravinda Kar, Nat Quick

UCF Patents

Patents filed by licensee. Patents connected to this disclosure were not entered into the ARGIS database therefore linking them all to this on disclosure.

Apparatus And Method Of Forming High Crystalline Quality Layer, Aravinda Kar, Nat Quick

UCF Patents

Patents filed by licensee. Patents connected to this disclosure were not entered into the ARGIS database therefore linking them all to this on disclosure.

Cover, Masthead, & Contents

Journal of Civil Law Studies

No abstract provided.

A Legal System Based On Translation: The Turkish Experience, Esin Örücü

Journal of Civil Law Studies

No abstract provided.

François Gény In Louisiana, François-Xavier Licari

Journal of Civil Law Studies

No abstract provided.

Neoconstitutionalism, Rights, And Natural Law, Juan Cianciardo

Journal of Civil Law Studies

Rights are, without a doubt, the most outstanding feature of contemporary legal systems. It can be argued that since the middle of the past century we are immersed in a culture of rights. Neo-constitutionalism is one among other such concepts that has been used to designate and study this phenomenon. The hypothesis we will attempt to address in this paper is that some of the central characters of our culture of rights, here termed as “neo-constitutionalism,” cannot be explained consistently without an explicit reference to natural law.

We will specifically examine the connection between the assertion that there exist natural …

European Union Law And Gay Rights: Assessing The Equal Treatment In Employment And Occupation Directive And Case Law On Employment Benefits For Registered Same-Sex Partnerships, Jeneba Barrie

Journal of Civil Law Studies

No abstract provided.

France: French Tort Law In The Light Of European Harmonization, Olivier Moréteau

Journal of Civil Law Studies

No abstract provided.

Italy: Trust And The Italian Legal System: Why Menu Matters, Laura Franciosi

Journal of Civil Law Studies

No abstract provided.

Complete V.6 No.2

Journal of Civil Law Studies

No abstract provided.

Thermolysis And Kinetics Of Scrap Tyre And Bagasse For Energy Utilization, Petro Ndalila

Tanzania Journal of Engineering and Technology (TJET)

The increase of energy demand has brought concern to find alternative fuel that will at least sustain the requirement. Bagasse and scrap tyre are waste generated in our industrial activities, which can be used in energy production to subsidize the demand. This paper, aim to study the decomposition behaviour and kinetics of biomass (bagasse) and scrap tyre as preliminary stage of fuel sample analysis to be considered for energy production in gasification/combustion or pyrolysis facilities. The behaviour demonstrated with thermogravimetric analyzer (TGA), shows that all samples have high volatile amount release, 84.21% for bagasse and 85.08% for scrap tyre, which …

Analysis Of Factors Affecting Technological Innovativeness In Engineering Enterprises In Tanzania, Emanuel Mjema

Tanzania Journal of Engineering and Technology (TJET)

This paper discusses the technological innovativeness in engineering enterprises in Tanzania and analyses the factors affecting the innovativeness. It starts by analyzing various concepts regarding innovation, then analyzed from documentary review factors affecting innovativeness and then analyzed the innovativeness in Tanzanian enterprises. From the documentary review it was learnt that the following key factors influence technological innovativeness: Existence of innovation management; Existence of market to absorb the products of innovation; Existence of partnership between the universities and the firms; Existence of positive culture and politics towards innovation; The government playing its role to influence innovation; Existence of the right knowledge; …

Mlii Financial Statements, Federal Reserve System: Federal Reserve Bank Of New York, William Dudley, Christine M. Cumming, Michael Strine

Documents

No abstract provided.

Optimising The Performance Of Roundabouts In Dar Es Salaam City, David Mfinanga

Tanzania Journal of Engineering and Technology (TJET)

Intersections are one of the major bottlenecks that aggravate congestion in road networks; effective control of which is an important strategy in improving traffic flow. While developing countries have found it hard to adopt sophisticated means of intersection control, they have also not optimised the performance of roundabouts. This paper reviews the performance of roundabouts, which have become increasingly popular in recent years, as simple and low cost forms of intersection control. The performance of three major roundabouts in Dar es Salaam has been analysed and results show that roundabouts can accommodate high traffic volumes without causing excessive delays. The …

The Roles Of The Supreme Court Of The Republic Of Indonesia In Enforcement Of International Arbitral Awards In Indonesia, Mutiara Hikmah

Indonesia Law Review

Indonesia has been being a member of the 1958 New York Convention since 1981, namely upon issuance of the Presidential Decree No. 34 of 1981. Prior to taking into force of the Regulation of the Supreme Court of the Republic of Indonesia No. 1 of 1990 on Procedures for Enforcement of Foreign Arbitral awards, there were still constraints for the foreign business players in term of enforcement of arbitral awards in Indonesia. The Supreme Court as the highest judicial institution in Indonesia holds that international arbitral awards can not be enforced in Indonesia. After the Indonesian Supreme Court has issued …

Execution Of Fiduciary Guarantee Under Law No. 42 Of 1999 On Fiduciary Guarantee (A Socio-Juridical Analysis To Anticipate Its Effectiveness), Arie S. Hutagalung

Indonesia Law Review

Fiduciary Guarantee (Fiduciary Law) which approved by the House of Representatives of the Republic of Indonesia (DPR RI) on September 9, 1999 has accommodate the public needs to help business activities and to provide legal certainty to the interested parties. With the increase in the development activities and the needs for funding, a majority of funds are needed to meet the lending and borrowing activities that require protection for the lender and the borrower through a guarantee institution that can provide legal certainty and protection to the lender or the borrower. Viewed from the current lending practices, there is a …

International Cooperation Among States In Globalized Era:The Decline Of State Sovereignty, Koesrianti Koesrianti

Indonesia Law Review

This article discusses the national sovereignty and regionalism in the context of the membership of a state into regional economic organisations. It concludes that in nowadays-shrinking world the traditional concept of sovereignty is less relevant since states have suffered a loss in their sovereignty. It found that member states of regional economic organisations have to cede a degree of sovereignty, such as in the EU. This phenomenon however is not the case for NAFTA and AFTA.

Mainstreaming Human Rights Under National And International Law: Legal And Epistemic Question, Damilola S. Olawuyi

Indonesia Law Review

Even though the concept of human rights mainstreaming is not new to public international law, it has recently gained increased recognition as a practical approach for recognizing the linkages between human rights and other social justice issues such as environmental protection. A plenitude of literature have been generated on the need to recognize and enforce human rights standards and norms in a wide range of issues including environment, health, gender, poverty, food, water and refugee protection to mention but a few. Despite the rapid ascendancy of the human rights mainstreaming concept, much attention have not been given to the scope …

Profil Zat Besi Ibu Hamil Di Daerah Endemis Malaria, Rostika Flora, Bina Melvia, Sigit Purwanto

Kesmas

Pada saat kehamilan, terjadi peningkatan kebutuhan zat besi (Fe) yang diperlukan untuk meningkatkan jumlah sel darah merah ibu dan membentuk sel darah merah janin dan plasenta. Apabila kebutuhan zat besi ini tidak terpenuhi, akan terjadi anemia defisiensi besi. Ibu hamil yang tinggal di daerah endemis malaria rentan terinfeksi malaria, yang berdampak terhadap anemia pada kehamilan. Penelitian ini merupakan penelitian deskriptif dengan desain potong lintang yang bertujuan untuk mengetahui gambaran profil zat besi pada ibu hamil yang berada di daerah endemis malaria vivax kota Bengkulu. Pemeriksaan mikroskopis malaria dan pengambilan sampel darah dilakukan untuk pemeriksaan profil zat besi terhadap 55 orang …