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1
Maiga, Adam S., and Fred A. Jacobs. "Assessing JIT Performance: An Econometric Approach." Journal of Management Accounting Research 20, s1 (January 1, 2008): 47–59. http://dx.doi.org/10.2308/jmar.2008.20.s-1.47.
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ABSTRACT: This paper uses a sample of 131 just-in-time (JIT) firms and their matched non-JIT firms obtained from Kinney and Wempe with 1977–1995 Compustat data to assess whether the relationship between JIT adoption and firm performance is endogenous. Results indicate a significant positive association between JIT adoption and firm performance and strongly indicate that the decision to adopt JIT is endogenous. We also show that asset productivity, sales growth, and leverage, are important in explaining the effect of JIT adoption on performance and that firm characteristics are an important contributor to unobserved heterogeneity. Furthermore, the econometric analyses in the form of both Wooldridge 2SLS and Heckman approaches suggest that the underlying relationship between JIT adoption and performance is much stronger after controlling for endogeneity and self-selection bias and that OLS estimates are indeed biased.
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Zyngier, Suzanne, and Frada Burstein. "Knowledge Management Governance: The Road to Continuous Benefits Realization." Journal of Information Technology 27, no. 2 (June 2012): 140–55. http://dx.doi.org/10.1057/jit.2011.31.
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Investment in knowledge management (KM) programmes is often contentious due to the challenge of meeting the need for continuous and sustainable benefits realization. In KM, the word ‘sustainable’ describes how programmes of strategies to leverage organizational knowledge remain productive over time: that they deliver strategic value to the organization. The focus of this paper falls on the constructs of the governance of KM and on its leadership, in KM strategy devopment and implementation, including risk management, financial controls and transparent evaluation mechanisms for continuous benefits realization. This paper presents a KM governance model and explores its recent validation through six case studies of large, distributed, multinational organizations, and through these introduces the granular constructs of KM governance. Exploration of the impact of KM governance on developing and implementing KM programmes in each case study organization demonstrates that there is a clear nexus between strategic KM governance and benefits realized from those programmes.
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Trisnawati, Rina, Mardayaningrum Mardayaningrum, and Laillatul Khotimah. "DETERMINAN MANAJEMEN LABA AKRUAL PADA INDEKS LQ45 DAN JII PERIODE 2010-2015." Riset Akuntansi dan Keuangan Indonesia 3, no. 2 (October 13, 2018): 141–51. http://dx.doi.org/10.23917/reaksi.v3i2.6702.
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The purpose of this study is to examine and analyze the mechanisms of corporate governance, leverage and the free cash flow against the accrual earning management on LQ45 and JII Indexes during the 2010-2015 period. The number of samples in the study is 144 companies in JII index and 121 companies in JII indexs. Sampling techniques using purposive sampling method. Methods of data analysis using multiple linear regression to test and prove the hypothesis of the study. Research results showed the proxy of corporate governance mechanism with institutional ownership, managerial ownership, the proportion of Board of Commissioners and the audit committee no effect to accrual earnings management.(prob value >0.05). The free cash flow and leverage have an effect significantly to accrual earning management (prob value <0.05). Meanwhile in JII index, they have the same results. Corporate governance also no effect to accrual earning management, but the free cash flow and leverage have an effect significantly to accrual earning management. Keywords: corporate governance, leverage, free cash flow, accrual earnings management
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Lempinen, Heikki, and Risto Rajala. "Exploring Multi-Actor Value Creation in IT Service Processes." Journal of Information Technology 29, no. 2 (June 2014): 170–85. http://dx.doi.org/10.1057/jit.2014.1.
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Organizational information technology (IT) needs are served through increasingly complex configurations of people, technologies, organizations, and shared information. Ideally, an organizational IT service is valuable for both the providers and users of systems and solutions. However, mutually beneficial outcomes may be difficult to achieve within the configurations through which IT services are delivered. We suggest that analyzing stakeholder interplay in IT service processes helps us to understand how information systems (IS) organizations can be leveraged to co-create business value. Through a qualitative empirical inquiry, we explore IT service realization in two case organizations. Through our analysis we find that value creation builds on orchestrated social action among the different stakeholder groups involved. Joint value creation in IT service processes hence calls for specific network leadership and resource integration capabilities from the IS organization. The paper enriches the current understanding of business value creation in IT services by infusing the service logic with traditional IT management perspectives. The findings highlight that the extent to which the IS organization can learn to facilitate the interaction between the essential actors in an ‘IT service system’ and leverage user-perceived value throughout the service process will ultimately determine its success or failure.
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Susanti, Reni, and Imanda Firmantyas Putri Pertiwi. "The role of ISR disclosure as moderator the relationship between profitability and leverage towards corporate value." Indonesian Journal of Islamic Economics Research 1, no. 2 (November 26, 2019): 58–66. http://dx.doi.org/10.18326/ijier.v1i2.3044.
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The purpose of this research is to find out the role of ISR disclosure as a moderator of the relationship between profitability and leverage on firm value in companies listed in JII for the 2014-2018 period. This research uses quantitative research using Moderated Regression Analysis (MRA). This study uses secondary data in the form of panel data on companies registered in JII for the 2014-2018 period. The populations in this study are all companies registered in JII during the 2014-2018 period. The sampling method is carried out by purposive sampling by using several criteria to obtain 15 companies used as research samples. The results of this study indicate that profitability and leverage affect the value of the company. The results of the Moderated Regression Analysis (MRA) analysis show that disclosure of the ISR is able to moderate the relationship between profitability and firm value but towards the negative. However, ISR disclosure is not able to moderate the relationship between leverage and firm value.
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Luftman, Jerry, Kalle Lyytinen, and Tal ben Zvi. "Enhancing the measurement of information technology (IT) business alignment and its influence on company performance." Journal of Information Technology 32, no. 1 (March 2017): 26–46. http://dx.doi.org/10.1057/jit.2015.23.
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Studies for over 30 years have consistently indicated that enterprise-level Business-Information Technology (IT) alignment is a pervasive problem. While significant progress has been made to understand alignment, research on IT alignment is still plagued by several problems. First, most alignment models approach alignment as a static relationship in contrast to analyzing the scope and variance of activities through which the alignment is (or can be) attained. Second, most alignment models are not founded on strong theoretical foundations. Third, because of their static view, these models do not guide how organizations can improve alignment. This study addresses these weaknesses using a capability-based lens. It formulates and operationalizes a formative construct rooted in the theory of dynamic capabilities and defines the scope and nature of activities that contribute to alignment. The construct identifies six dimensions promoting alignment: (1) IT-Business Communications; (2) Use of Value Analytics; (3) Approaches to Collaborative Governance; (4) Nature of the affiliation/partnership; (5) Scope of IT initiatives; and (6) Development of IT Skills. The construct measures are validated in terms of their dimensionality, item pool sampling, and the nomological and predictive validity. The research uses Partial Least Squares (PLS) to statistically validate the construct using a dataset covering over 3000 global participants including nearly 400 Fortune 1000 companies. All construct dimensions contribute significantly to the level of alignment and the construct shows strong nomological and predictive validity by demonstrating a statistically significant impact on firm performance. Scholars can leverage this research to explore additional activity-based constructs of IT-business alignment.
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Hoxhaj, Valmira, and Ravindra Khattree. "Same Leverage, Less Volatility: An Alternative Approach to the Construction of Leveraged Funds." Journal of Index Investing 7, no. 3 (November 30, 2016): 75–94. http://dx.doi.org/10.3905/jii.2016.7.3.075.
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Matar, N. "God's Crucible: Islam and the Making of Europe, 570-1215 * By DAVID LEVERING LEWIS." Journal of Islamic Studies 21, no. 3 (September 1, 2010): 424–26. http://dx.doi.org/10.1093/jis/etq027.
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Pevná, Jana. "Capital structure of COOP group in the Czech Republic." Trendy v podnikání 11, no. 1 (2021): 30–40. http://dx.doi.org/10.24132/jbt.2021.11.1.30_40.
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The aim of this paper is to evaluate the capital structure and its determinants in consumer co- operatives in the Czech Republic. Consumer co-operatives are associated in the COOP Group, which is the largest retail network of food stores in the country. This analysis uses quantitative data from the financial statements for the years 2014 to 2018 from the database of information on Czech economic entities Albertina. Financial indicators, regression as well as correlation analysis are all used to analyse the data. This paper reveals that the leverage of the entire group is low, as more than two- thirds of the assets are financed by equity. Internal financing from retained profits is prevalent. From the results of multiple linear regression analysis is apparent that tangibility and total assets turnover both have a positive effect on leverage while liquidity and retained profits negative.
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Jannatun, Aghlul, and Yuli Chomsatu. "Pengaruh Profitabilitas, Kebijakan Hutang, Degree Of Operating Leverage Terhadap Nilai Perusahaan." JAD: Jurnal Riset Akuntansi & Keuangan Dewantara 2, no. 1 (June 27, 2019): 43–52. http://dx.doi.org/10.26533/jad.v2i1.359.
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Dalam menghadapi perkembangan zaman yang semakin cepat pada sektor perekonomian di Indonesia membuat perusahan berfikir untuk menemukan cara agar nilai perusahaan yang ada saat ini bisa bermanfaat untuk masa yang akan datang. Penelitian ini dilakukan untuk menguji pengaruh profitabilitas, kebijakan hutang dan dol (Degree of Operating Leverage ) terhadap nilai perusahaan yang terdaftar di Jakarta Islamic index (JII) selama periode Juni 2016 – Mei 2019. Populasi penelitian ini adalah perusahaan yang terdaftar di Jakarta Islamic Index (JII).Pengambilan sampel ditentukan dengan menggunakan purposiv sampel. Terdapat 30 sampel dalam penelitian ini berdasarkan kriteria yang telah ditentukan. Berdasarkan penelitian yang telah dilakukan,hasil yang didapat menunjukkan bahwa profitabilitas,kebijakan hutang dan dol berpengaruh signifikan terhadap nilai perusahaan. Hasil penelitian ini dilakukan dengan pengujian regresi yang menunjukkan jika profitabilitas, kebijakan hutang dan dol semakin tinggi akan meningkatkan nilai perusahaan . Manfaat dari penelitian ini adalah sebagai salah satu pertimbangan investor dalam menentukan keputusan saat akan melakukan pengambilan keputusan investasi di suatu perusahaan.
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Kim, Hanjoon. "Financial Determinants of Leverage among KOSDAQ-listed Firms with Headquarters in Chungcheong Province, South Korea." Korea International Trade Research Institute 12, no. 4 (August 26, 2016): 53–69. http://dx.doi.org/10.16980/jitc.12.4.201608.53.
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SALUR, SEVIL. "JET RESULTS AND JET RECONSTRUCTION TECHNIQUES IN p+p AND THEIR PROSPECTS IN Pb+Pb COLLISIONS IN CMS." International Journal of Modern Physics E 20, no. 07 (July 2011): 1539–44. http://dx.doi.org/10.1142/s0218301311019830.
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Copious production of very energetic jets is expected at the LHC due to the large increase in collision energy. Jet reconstruction at these high center of mass energies will provide crucial leverage to map out the QCD evolution of parton energy loss and a unique insight into the nature of the hot QCD matter. This article presents jet reconstruction techniques and the preliminary jet results in p + p collisions at [Formula: see text] collected by the CMS experiment at the LHC. Jet reconstruction prospects for the heavy ion collisions are also discussed.
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Nur, Habibur Rachman. "Penentu Struktur Modal: Bukti dari Perusahaan Syariah di Indonesia." FINANSIA: Jurnal Akuntansi dan Perbankan Syariah 3, no. 2 (December 1, 2020): 121. http://dx.doi.org/10.32332/finansia.v3i2.2099.
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Abstrak: Keputusan struktur modal adalah salah satu masalah terpenting dalam manajemen keuangan yang dapat berkontribusi untuk memaksimalkan nilai perusahaan. Demikian juga, keputusan struktur modal mempengaruhi biaya modal dan keputusan penganggaran modal. Tujuan dari penelitian ini adalah untuk menguji pengaruh variabel yang dipilih terhadap leverage sesuai dengan penyelidikan empiris Özde Öztekin, sebagian besar faktor penentu perusahaan, industri, dan makroekonomi adalah ukuran perusahaan, tangibilitas, leverage industri, laba, dan inflasi yang menghubungkan teori struktur modal berdasarkan pembiayaan perusahaan di perusahaan-perusahaan syariah di Indonesia menggunakan analisis regresi berganda. Sampel yang digunakan dari perusahaan yang konsisten terdaftar di Jakarta Islamic Index (JII) selama periode 2016 hingga 2018 yaitu sebanyak 18 perusahaan. Hasil menunjukkan bahwa variabel leverage industri memiliki hubungan yang positif dan signifikan dengan leverage sesuai dengan teori trade off, semakin besar leverage industri semakin tinggi pembiayaan hutang. Dan ada hubungan terbalik yang signifikan antara laba dan leverage mengacu pada teori pecking order, semakin banyak keuntungan yang diperoleh perusahaan semakin sedikit hutang yang digunakan
Kata Kunci: Struktur modal, Perusahaan Syariah, Jakarta Islamic Index, Indonesia.
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Abrar, Sayid, Israk Ahmadsyah, and Evy Iskandar. "ANALISIS PENGARUH RASIO AKTIVITAS, RASIO PROFITABILITAS, RASIO LIKUIDITAS, DAN LEVERAGE TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX PERIODE 2013-2017." JIHBIZ :Global Journal of Islamic Banking and Finance. 1, no. 2 (December 31, 2019): 131. http://dx.doi.org/10.22373/jihbiz.v1i2.8572.
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Penelitian ini bertujuan untuk mengetahui pengaruh rasio aktivitas (TATO), rasio profitabilitas (ROE), rasio likuiditas (CR), dan leverage (DER) terhadap Return Saham Perusahaan Manufaktur yang terdaftar di JII. Teknik pengumpulan data pada penelitian ini menggunakan dokumentasi yaitu laporan keuangan triwulan perusahaan manufaktur periode 2013-2017. Uji yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan bantuan software Eviews versi 9. Hasil penelitian menunjukkan rasio aktivitas (TATO) berpengaruh negatif dan signifikan terhadap return saham. Rasio Profitabilitas (ROE) berpengaruh positif signifikan terhadap return saham. Rasio likuiditas (CR) dan leverage (DER) tidak berpengaruh terhadap return saham. Secara simultan rasio aktivitas (TATO), rasio profitabilitas (ROE), rasio likuiditas (CR), dan leverage (DER) tidak berpengaruh terhadap Return Saham.
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Salsabila, Raisya Nada, and Muhammad Nafik Hadi Ryandono. "DETERMINAN NILAI PASAR SAHAM SYARIAH DI JAKARTA ISLAMIC INDEX (JII)." Jurnal Ekonomi Syariah Teori dan Terapan 7, no. 8 (August 25, 2020): 1552. http://dx.doi.org/10.20473/vol7iss20208pp1552-1565.
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The goals of this scientific report are to understand determinants of stocks’ market value on Jakarta Islamic Index (JII). Determinants used in this study including cash flow statements, financial ratios, and firm size. This study used quantitative approach which is explanatory research with data panel regression method. Data used in this study is secondary data, which collected from firms annual reports during scientific periods. Populations in this study are Jakarta Islamic Index 30 (JII 30) emitents on 2014-2018 and samples are 15 firms chosen through purposive sampling methods. The results from this study are, cash flow from operating activities, cash flow from investing activities, cash flow from financing activities, profitability ratio, leverage ratio, liquidity ratio, and firm size have a significant effect on firm value (prob. 0.0000), simultanously. Partially, cash flow from operating activities, cash flow from financing activities, liquidity ratio, and firm size has a negative significant effect on firm value, while cash flow from investing activities, profitability ratio, and leverage ratio has a positive significant effect on firm value. Keywords: Price-to-Book Value (PBV), Cash flow statements, Financial ratios, Firm Size, Jakarta Islamic Index (JII)
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Effendy, Lukman, Zuhrotul Isnaini, and Isnawati Isnawati. "DETERMINAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PERUSAHAAN YANG TERGABUNG DI JAKARTA ISLAMIC INDEX." JMM UNRAM - MASTER OF MANAGEMENT JOURNAL 10, no. 1 (April 21, 2021): 71. http://dx.doi.org/10.29303/jmm.v10i1.645.
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This study aims to examine the determinants of the disclosure of Islamic social reporting of companies incorporated in the Jakarta Islamic Index. ISR determinants in this study are company size, profitability, leverage, board size, and company age. The population used in this study were all companies listed on the Jakarta Islamic Index (JII) for the period 2016 to 2018. The sampling method used was purposive sampling with a sample size of 51 company years. Data panel regression is used to achieve the goal. The results showed that company size, leverage, and the independent board of commissioners had a significant effect on the disclosure of Islamic social reporting. Meanwhile, profitability and company age show the opposite result.Keywords:Islamic Social Reporting; Firm Size; Leverage: Indepencent Board Director; Firm Age.
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Affandi, Hendri, and Meta Nursita. "Profitabilitas, Likuiditas, Leverage, dan Ukuran Perusahaan: Sebuah Analisis Islamic Social Reporting (ISR) pada Perusahaan yang Terdaftar di JII." Majalah Ilmiah Bijak 16, no. 1 (March 31, 2019): 1–11. http://dx.doi.org/10.31334/bijak.v16i1.318.
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This study aimed to examine the impact of Profitability, Liquidity, Leverage, and CompanySize towards the expression of Islamic Social Reporting (ISR) by the corporateslisted and registered under the Jakarta Islamic Index (JII) within 2012-2016. This study employed Purposive Sampling method with a total of 25 companies taken as the sample in the present study. Data analysis process followed the following steps; descriptive statistical test, multicollinearity test, model fit test, regression model feasibility test, and hypothesis test. Statistical method used is panel data regression analysis. The result showed that profitability had partially significant impact on ISR; liquidity strongly had significant impact on ISR; leverage and company size had no significant impact on ISR. In addition, simultaneously, the results showed that the four aspects examined had statistically significant impact on ISR.This study aimed to examine the impact of Profitability, Liquidity, Leverage, and CompanySize towards the expression of Islamic Social Reporting (ISR) by the corporateslisted and registered under the Jakarta Islamic Index (JII) within 2012-2016. This study employed Purposive Sampling method with a total of 25 companies taken as the sample in the present study. Data analysis process followed the following steps; descriptive statistical test, multicollinearity test, model fit test, regression model feasibility test, and hypothesis test. Statistical method used is panel data regression analysis. The result showed that profitability had partially significant impact on ISR; liquidity strongly had significant impact on ISR; leverage and company size had no significant impact on ISR. In addition, simultaneously, the results showed that the four aspects examined had statistically significant impact on ISR.
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Underbrink, James R. "Pletharrays for aeroacoustic phased array applications." International Journal of Aeroacoustics 16, no. 4-5 (July 2017): 202–29. http://dx.doi.org/10.1177/1475472x17718884.
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“Pletharrays” are introduced, motivated, and presented for application to aeroacoustic phased array measurements. Pletharrays contain a plethora of arrays composed from a modest to high number of array elements to field a remarkably large number of high element count arrays for use in noise source imaging applications. Pletharrays that have been deployed for closed jet transonic wind tunnel, static engine ground, open jet wind tunnel, and flyover phased array tests are presented. Tremendous array element leverage to provide extensive measurement flexibility and fidelity are demonstrated.
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Setiawati, Erma, Mujiyati Mujiyati, and Erma Marga Rosit. "PENGARUH FREE CASH FLOW DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI." AKUNTABILITAS 13, no. 1 (September 23, 2019): 69–82. http://dx.doi.org/10.29259/ja.v13i1.9481.
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This research aimed to examine the effect of free cash flow and leverage to earnings management.This study also examines the role of good corporate governance as measured by the index Government in moderating influence of free cash flow and leverage on earnings management. This research was conducted in the company are listed in the JakartaIslamicIndex(JII)from2015-2017 and unlisted in the Bursa Efek Indonesia(BEI).The sample is determined by purposive sampling with 45 samples. This analysis uses regression analysis moderation (MRA). The results of the research indicate where (1) free cash flow significant effect on earnings management, (2) no leverage effect on earnings management, (3) good corporate governance as measured by the index of corporate governance is not able to moderate the influence of free cash flow and earnings management
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Putri, Vinna Rahma, and Aris Susetyo. "Pengaruh Kesempatan Investasi, Leverage, dan Likuiditas Terhadap Kebijakan Dividen pada Perusahaan yang Terindex di JII Periode 2015-2018." Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA) 2, no. 4 (August 31, 2020): 563–77. http://dx.doi.org/10.32639/jimmba.v2i4.604.
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Dividend policy determines the distribution of profits between payments to shareholders or corporate reinvestment. The precentage of profits paid to shareholders as cash dividends is the DPR (Dividend Pyout Ratio). This study was conducte to examine the effect of the variable investment opportunity, leverage, and liquidity on dividend policy in companies indexed in JII in the period of 2015-2018. The population in this study were 48 companies and the purpossive sampling method obtained 44 observations. The analysis shows that leverage and liquidity have a negative effect on dividend policy while investment opportunities have no influence on dividend policy. The adjusted R Square value is 0,601. This means that 60,1% of the diividend policy is influenced by investment opportunity, leverage, and liquidity variables; while the remaining 39,9% is influenced by other variables not examined in this study.
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Nemes, Steven. "Matthew Levering. Was the Reformation a Mistake? Why Catholic Doctrine is not Unbiblical." Journal of Analytic Theology 6 (August 16, 2018): 760–65. http://dx.doi.org/10.12978/jat.2018-6.1819-65130418a.
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Jasmine, Anisa Priyanka, and Imron Mawardi. "ANALISIS EMITEN SYARIAH DI JII MENGENAI FAKTOR STRUKTUR MODAL PERIODE TAHUN 2014 - 2018." Jurnal Ekonomi Syariah Teori dan Terapan 7, no. 6 (July 11, 2020): 1193. http://dx.doi.org/10.20473/vol7iss20206pp1193-1204.
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This study was made with the aim to examine the effect of profitability, company size, company age, growth opportunity, liquidity and dividend payout ratio on the capital structure of Islamic issuers listed in the JII (Jakarta Islamic Index). The method in this study uses multiple regression analysis techniques with Random Effet Model (REM) selected as the best model for estimating panel data regression, where in estimating the General Least Saquare (GLS) regression test is used. And produce profitability and dividend payout ratio as a significant variable and this also proves its effect partially on leverage (DER). While simultaneously profitability, company size, company age, liquidity and dividend payout ratio significantly influence leverage (DER).Keywords: profitability, company size, company age, growth opportunity, liquidity, dividend payout ratio, pecking order theory, capital structure
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Wahyuningrum, Indah Fajarini Sri, Nilam Putri, and Retnoningrum Hidayah. "Pengaruh Kinerja Keuangan dan Karakteristik Perusahaan terhadap Pengungkapan Lingkungan di Perusahaan yang terdaftar di Singapore Exchange." Jurnal Ilmu Lingkungan 18, no. 2 (August 31, 2020): 417–23. http://dx.doi.org/10.14710/jil.18.2.417-423.
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Pengungkapan lingkungan merupakan salah satu bentuk tanggung jawab perusahaan terhadap lingkungan di sekitarnya. Pengungkapan lingkungan diharapkan juga dapat menarik para stakeholder untuk berinvestasi dan memberikan keuntungan pada perusahaan. Meskipun otoritas di beberapa negara masih tidak mewajibkan perusahaan untuk mengeluarkan pengungkapan lingkungan, pengungkapan lingkungan menjadi sesuatu yang penting karena mencakup seluruh aktivitas perusahaan dan dampaknya terhadap lingkungan. Namun, banyak perusahaan yang lebih berfokus pada kinerja perusahaan dan belum menyajikan pengungkapan lingkungan dalam laporan tahunannya. Oleh sebab itu, penelitian ini dilakukan untuk mengidentifikasi pengaruh antara kinerja keuangan dan karakteristik perusahaan terhadap pengungkapan lingkungan perusahaan. Variabel dependen dalam penelitian ini adalah pengungkapan lingkungan yang diukur dengan checklist items sesuai dengan Global Reporting Initiatives (GRI) Standard 2016. Terdapat empat variabel independen dalam penelitian ini yaitu: profitabilitas (Return on Equity - ROE), leverage, ukuran perusahaan dan tipe industri. Penelitian ini menggunakan data yang diperoleh dari laporan tahunan (annual report), laporan berkelanjutan (sustainability report) milik perusahaan yang terdaftar di Singapore Exchange (SGX) tahun 2018. Terdapat 61 perusahaan sebagai sampel dan diambil sesuai dengan metode purposive sampling. Penelitian ini menggunakan teknik analisis linear berganda sebagai metode analisis untuk menguji pengaruh dari variable-variabel independen terhadap pengungkapan lingkungan. Hasil penelitian menunjukkan bahwa ukuran perusahaan terbukti berpengaruh positif signifikan terhadap pengungkapan lingkungan. Hal ini memperkuat bukti bahwa semakin besar ukuran perusahaan, kesadaran perusahaan lebih tinggi untuk melakukan pengungkapan lingkungan. Sebaliknya tiga variabel lain yaitu profitabilitas, leverage, dan tipe industri terbukti tidak berpengaruh signifikan terhadap pengungkapan lingkungan perusahaan yang terdaftar di SGX.
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King, LA, R. Lameris, RC Roovers, P. Parren, TD de Gruijl, and HJ van der Vliet. "O7 A bispecific VHH approach to leverage the potent and widely applicable tumor cytolytic capacity of Vγ9Vδ2 T cells." Journal for ImmunoTherapy of Cancer 8, Suppl 2 (October 2020): A6.2—A7. http://dx.doi.org/10.1136/jitc-2020-itoc7.12.
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Vγ9Vδ2-T cells include a unique and potent subset of T cells which play an important role in tumor defense. Vγ9Vδ2-T cells recognize and can lyse butyrophilin 3A1-expressing target cells with elevated levels of non-peptide phosphoantigens (pAg), induced by cell stress or malignancy. To date, Vγ9Vδ2-T cell based cancer immunotherapeutic approaches were well tolerated and in some cases capable of inducing relevant clinical responses. In an effort to improve the efficacy and consistency of Vγ9Vδ2-T cell based cancer immunotherapy, we designed a bispecific VHH that binds to both Vγ9Vδ2-T cells and EGFR expressed by tumor cells and results in the target-specific activation of Vγ9Vδ2-T cells and subsequent lysis of colorectal cancer cell lines and primary colorectal cancer samples both in vitro and in an in vivo mouse xenograft model. Of note, tumor cell lysis was independent of mutations in KRAS and BRAF that are known to impair the efficacy of clinically registered anti-EGFR monoclonal antibodies as well as common Vγ9Vδ2-T cell receptor sequence variations. In combination with the conserved monomorphic nature of the Vγ9Vδ2-TCR and the facile replacement of the tumor-specific VHH, this immunotherapeutic approach can in principle be applied to a large group of cancer types.Disclosure InformationL.A. King: None. R. Lameris: None. R.C. Roovers: None. P. Parren: None. T.D. de Gruijl: None. H.J. van der Vliet: None.
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Anggraini, Anita, and Mulyaning Wulan. "Faktor Financial -Non Financial Dan Tingkat Pengungkapan Islamic Social Reporting (ISR)." JURNAL AKUNTANSI DAN KEUANGAN ISLAM 3, no. 2 (March 6, 2019): 161–84. http://dx.doi.org/10.35836/jakis.v3i2.35.
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This study examines financial factors namely Size, Profitability and Leverage as wellas non-financial factors, namely Industrial Type and Size of Board of Commissionerthat affect the level of disclosure of ISR. ISR (Islamic Social Reporting) is an index ofsocial responsibility disclosure in accordance with Islamic principles. For users ofcorporate reports that Muslims, disclosure of social responsibility is a form ofaccountability to Allah and is also used as one of the sources of information taken intoconsideration. Therefore, the object of observation in this study is Jakarta IslamicIndex (JII), which is an index that describes Islamic stocks in Indonesia. The results ofthis study demonstrate that the Company Size, Profitability, Leverage, Industry Type,and Size of Board of Commissioners has a significant positive effect on the level ofdisclosure of ISR
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Strang, Kenneth David. "Education Balanced Scorecard for Online Courses." Journal of Cases on Information Technology 12, no. 3 (July 2010): 45–61. http://dx.doi.org/10.4018/jcit.2010070103.
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This case presents a best-practice in higher education, whereby a balanced scorecard approach was used to assess the effectiveness of a distance education (online) course in an accredited business degree program at an Australian public university. The assessment rubric was created by applying the concept of the balanced scorecard (from management science) to measure student performance, satisfaction, as well as content and delivery effectiveness. Performance was derived from the course grades while a validated survey instrument was utilized to gather estimates of all other factors from the students. One of the key lessons-learned in the case was that rather than reinvent the wheel, it was better to reuse accreditation surveys designed for the classroom to assess online courses and leverage the management science philosophy of measuring more than just performance to evaluate program success. Similar scorecard concepts have already been applied in U.S. universities, thus their differences with this case are also discussed.
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Bansal, Maggi, Inderveer Chana, and Siobhan Clarke. "Enablement of IoT Based Context-Aware Smart Home with Fog Computing." Journal of Cases on Information Technology 19, no. 4 (October 2017): 1–12. http://dx.doi.org/10.4018/jcit.2017100101.
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The recent advent of Internet of Things (IoT), has given rise to a plethora of smart verticals- smart homes being one of them. Smart Home is a classic example of IoT, wherein smart appliances connected via home gateways constitute a local home network to assist people in activities of daily life. Smart Home involves IoT-based automation (such as smart lighting, heating, surveillance etc.), remote monitoring and control of smart appliances. Besides automation, human-in-the-loop is a unique characteristic of Smart home to offer personalized services. Understanding the human behavior requires context processing. Thus, enablement of Smart home involves two prominent technologies IoT and context-aware computing. Further, local devices lying in the smart home have the implicit location and situational information, hence fog computing can offer real-time smart home services. In this paper, the authors propose ICON (IoT-based CONtext-aware) framework for context-aware IoT applications such as smart home, further ICON leverages fog-based IoT middleware to perform context-aware processing.
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Fidiana, Fidiana. "NILAI-NILAI FUNDAMENTAL DAN PENGARUHNYA TERHADAP BETA SAHAM SYARIAH PADA JAKARTA ISLAMIC INDEKS." EKUITAS (Jurnal Ekonomi dan Keuangan) 13, no. 1 (September 12, 2018): 40–60. http://dx.doi.org/10.24034/j25485024.y2009.v13.i1.208.
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The objective of this research is to examine influenced fundamental variables (leverage, earnings variability, accounting beta, earnings per share, price earnings ratio, price book value, dividend yield, and trading volume) on syariah stock beta as proxy of systematic risk. Samples used in this research are selected using purposive sampling from public companies of Jakarta Islamic Index (JII) from 2001-2005.The research tested hypotheses by using multiple regression analysis models. Based on model used, the results with F-test or ANOVA show that fundamental variable significant influence on syariah stock beta. The results also show that from the eight factors of fundamental variable assumed to influence on syariah stock beta, there are four factors which partially show significant influence consist of: leverage, earnings variability, price book value, and trading volume
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Fidiana, Fidiana. "NILAI-NILAI FUNDAMENTAL DAN PENGARUHNYA TERHADAP BETA SAHAM SYARIAH PADA JAKARTA ISLAMIC INDEKS." EKUITAS (Jurnal Ekonomi dan Keuangan) 13, no. 1 (February 2, 2017): 40. http://dx.doi.org/10.24034/j25485024.y2009.v13.i1.2115.
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The objective of this research is to examine influenced fundamental variables (leverage, earnings variability, accounting beta, earnings per share, price earnings ratio, price book value, dividend yield, and trading volume) on syariah stock beta as proxy of systematic risk. Samples used in this research are selected using purposive sampling from public companies of Jakarta Islamic Index (JII) from 2001-2005.The research tested hypotheses by using multiple regression analysis models. Based on model used, the results with F-test or ANOVA show that fundamental variable significant influence on syariah stock beta. The results also show that from the eight factors of fundamental variable assumed to influence on syariah stock beta, there are four factors which partially show significant influence consist of: leverage, earnings variability, price book value, and trading volume.
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Galand, Claire, Vignesh Venkatraman, Marilyn Marques, James Strauss, Richard Carvajal, Min Lim, Benjamin Morin, et al. "377 AGEN2373 is a CD137 agonist antibody designed to leverage optimal CD137 and FcγR co-targeting to promote antitumor immunologic effects." Journal for ImmunoTherapy of Cancer 8, Suppl 3 (November 2020): A402. http://dx.doi.org/10.1136/jitc-2020-sitc2020.0377.
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BackgroundCD137 (4-1BB) represents a costimulatory pathway that promotes T, NK, and dendritic cell effector functions favorable for antitumor immunity. The extracellular domain of CD137, comprised of four cysteine-rich domains (CRD-I, CRD-II, CRD-III, CRD-IV), trimerizes upon binding to CD137 ligand (CD137L) to induce cell stimulatory transcriptional and epigenetic changes.1 2 The investigation of CD137-targeting agonist antibody, urelumab (CRD-I-binding, IgG4), in human subjects showed immunologic and pharmacodynamic effects, but poor efficacy due to dose-limiting liver toxicity.3 Preclinical studies using a murine surrogate antibody, clone 3H3 (CRD-I-binding, rIgG2a), also demonstrated hepatotoxicity that correlated with activation of CD137-expressing myeloid cells and memory CD8+ T cells.4 5 In contrast, utomilumab (CRD-II/III-binding, IgG2) showed acceptable tolerability, but limited clinical efficacy.6 7 These and more recent findings implicate epitope and Fc gamma receptor (FcγR)-dependent antibody cross-linking as critical factors for CD137 therapeutic antibody design.MethodsWe investigated the molecular and cellular effects of AGEN2373 (CRD-IV-binding, IgG1), a conditionally active CD137-targeting agonist antibody designed to bind and induce CD137 signaling upon FcγR cross-linking while permitting ligand binding to CD137. The role of epitope and FcγR binding as critical factors for anti-CD137 therapeutic activity were elucidated in primary cell-based assays and syngeneic tumor-bearing mouse models using anti-mouse antibody clones S3B1 (CRD-IV-binding) and 3H3, surrogates of AGEN2373 and urelumab, respectively. In an ongoing phase 1 trial (NCT04121676), we evaluated the safety and tolerability of AGEN2373.ResultsAGEN2373 bound with high-affinity to CD137 CRD-IV and promoted potent agonist activity of CD137 that was conditionally dependent on Fc-dependent antibody cross-linking. AGEN2373 surrogate, S3B1, showed comparable binding and cross-link dependent agonist activity. In CT26 tumor-bearing mice, S3B1 and 3H3 demonstrated complete tumor control that was not reproducible with a Fc-silent S3B1 antibody. The Fc-dependent activity of S3B1 correlated with induced immunologic changes in the TME including CD8 T cell expansion, NK cell activation, and Treg depletion. Patients with advanced solid cancers, treated with AGEN2373 up to 1 mg/kg every 4 weeks, demonstrate clinical activity with no evidence of hepatotoxicity.ConclusionsConditional and potent agonist activity of AGEN2373 is dependent on binding to CD137 CRD-IV and FcγR. Preclinically, our data demonstrate that AGEN2373-like murine surrogate antibodies promote potent immune activation and anti-tumor immunity. Phase 1 clinical trials investigating the safety and efficacy of AGEN2373, alone or combination with balstilimab (anti-PD-1), are underway.Trial RegistrationNCT04121676ReferencesWen TJ, Bukczynski and Watts TH. 4-1BB ligand-mediated costimulation of human T cells induces CD4 and CD8 T cell expansion, cytokine production, and the development of cytolytic effector function. J Immunol 2002;168(10): p. 4897–906.Bitra A, et al. Crystal structures of the human 4-1BB receptor bound to its ligand 4-1BBL reveal covalent receptor dimerization as a potential signaling amplifier. J Biol Chem 2018;293(26): p. 9958–9969.Segal NH, et al., Results from an integrated safety analysis of urelumab, an agonist anti-CD137 monoclonal antibody. Clin Cancer Res 2017;23(8): p. 1929–1936.Bartkowiak T, et al., Activation of 4-1BB on liver myeloid cells triggers hepatitis via an interleukin-27-dependent pathway. Clin Cancer Res 2018;24(5): p. 1138–1151.Lin GH, et al., GITR-dependent regulation of 4-1BB expression: implications for T cell memory and anti-4-1BB-induced pathology. J Immunol 2013;190(9): p. 4627–39.Segal, N.H., et al., Phase I study of single-agent utomilumab (PF-05082566), a 4-1BB/CD137 agonist, in patients with advanced cancer. Clin Cancer Res 2018;24(8): p. 1816–1823.Li Y, et al., Limited Cross-Linking of 4-1BB by 4-1BB ligand and the agonist monoclonal antibody utomilumab. Cell Rep 2018;25(4): p. 909–920 e4.
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Evers, Natasha, Svante Andersson, and Martin Hannibal. "Stakeholders and Marketing Capabilities in International New Ventures: Evidence from Ireland, Sweden, and Denmark." Journal of International Marketing 20, no. 4 (December 2012): 46–71. http://dx.doi.org/10.1509/jim.12.0077.
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Few studies have examined the dynamic capabilities perspective in the context of international new ventures (INVs) and, in particular, toward their marketing activities. Using a cross-country case approach, this article explores the role of stakeholders in the marketing capability–building processes of INVs in Ireland, Sweden, and Denmark. The study reveals that different stakeholders play a critical role in influencing how INVs build their marketing capabilities to respond effectively to the dynamic nature of international markets in which they operate. The results show that different stakeholder groups (allied, cooperative, neutral, and entrepreneur) can influence the learning processes (single-, double-, and triple-loop) of the firm and can determine the nature of dynamic marketing capabilities (incremental, renewing, and regenerative) needed to create and sustain international competitive advantage. Furthermore, “effectuation logic” can explain how entrepreneurs manage and leverage stakeholder relationships in marketing capability processes to cocreate value for the firm. By incorporating dynamic capabilities, stakeholder, and learning theories, this study offers a dynamic, process-oriented model for INV research and provides much-needed qualitative insights into the dynamic capabilities theory of the firm.
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Goebel, Viktoria. "Drivers for voluntary intellectual capital reporting based on agency theory." Journal of Intellectual Capital 20, no. 2 (April 9, 2019): 264–81. http://dx.doi.org/10.1108/jic-01-2018-0019.
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PurposeThe purpose of this paper is to investigate the drivers for voluntary intellectual capital (IC) reporting based on agency theory. This study responds to calls for critical investigations of IC reporting utilising Goebel’s (2015a) IC measuring approach to investigate the role of IC value and mispricing for IC reporting.Design/methodology/approachA mandatory management report offers a unique research setting in Germany. The content analysis results of 428 German management reports are used in a regression analysis with leverage, ownership diffusion, IC value and mispricing. Additionally, a propensity score matching approach examines the relationship between IC reporting and IC value.FindingsThe regression results show that companies use voluntary IC reporting to encounter mispricing. IC reporting is negatively associated with leverage, whereas ownership diffusion and IC value show no significant results. The propensity score matching approach is also not significant.Research limitations/implicationsThis study contributes to strengthening and testing agency theory for IC reporting. As mispricing is identified to play an important role for IC reporting, IC research should account for mispricing.Practical implicationsThe findings suggest to reopen a discussion on the declared aims of the German management report and the international integrated reporting model to provide information on value creation, as IC value shows no link to IC reporting.Originality/valueThis study innovatively links IC reporting to IC value and mispricing to investigate drivers for voluntary IC reporting.
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Kalbuana, Nawang, Marista Winanti Sutadipraja, Titik Purwanti, and Dwi Santoso. "Pengaruh Profitabilitas, Leverage, Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting (Studi Empiris pada Perusahaan yang Terdaftar di JII Tahun 2013-2017)." AKTSAR: Jurnal Akuntansi Syariah 2, no. 2 (October 11, 2019): 233. http://dx.doi.org/10.21043/aktsar.v2i2.6037.
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<em>Islamic Social Reporting (ISR) is an index of social responsibility disclosure whose indicators are specific to the ethical principles of Islam. The purpose of this study is to analyze the effect of profitability, leverage and environmental performance on ISR disclosures on companies listed in the Jakarta Islamic Index (JII) during 2013-2017. In this study the magnitude of the ISR disclosure score that is filled with a company is obtained through annual reports using the content analysis method. Samples were selected by purposive sampling method. While hypothesis testing uses the method of multiple linear regression analysis. The results of this study indicate that the variable profitability, leverage and environmental performance simultaneously have a significant effect on ISR disclosure. While partially, profitability has no effect on ISR disclosure. Environmental performance and leverage have a positive and significant effect on ISR disclosure. The implications of this study are expected to be able to provide theoretical contributions related to the disclosure of Islamic social responsibility and practically useful to provide input to policy makers and regulators on the Indonesia Stock Exchange</em>
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Daigle, Ronald J., David C. Hayes, and K. E. Hughes. "Assessing Student Learning Outcomes in the Introductory Accounting Information Systems Course Using the AICPA's Core Competency Framework." Journal of Information Systems 21, no. 1 (March 1, 2007): 149–69. http://dx.doi.org/10.2308/jis.2007.21.1.149.
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This paper describes a unique learning outcome process for the assessment of an undergraduate course in AIS. Learning expectations targeted for assessment are the “functional competencies” promulgated in the AICPA's Core Competency Framework for Entry into the Accounting Profession (Framework) (1999). This paper first frames the importance of assessment for motivating faculty to foster “continuous improvement” in student learning, as well as demonstrating accountability to public officials, accreditation bodies, and university administrators. The paper then focuses on a specific example (case study) of AIS course assessment. Evidence of student learning is observed, albeit imperfectly, through triangulation of multiple direct measurements, supplemented by indirect measures such as student self-assessments. Results indicate that students became more competent in certain functional competencies and also reflect that the expected emphasis on certain competencies to be gained in the AIS course required modification to the assessment plan. AIS instructors were also able to leverage assessment information for improving the consistency of course content and pedagogy in future semesters. Triangulation, therefore, provides evidence that the AIS course achieved its student learning goals while meeting departmental objectives, including successfully supporting the AACSB's maintenance of accreditation review for the College of Business.
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Fogarty, William, Stewart Riddle, Melissa Lovell, and Ben Wilson. "Indigenous Education and Literacy Policy in Australia: Bringing Learning Back to the Debate." Australian Journal of Indigenous Education 47, no. 2 (July 20, 2017): 185–97. http://dx.doi.org/10.1017/jie.2017.18.
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In a policy landscape dominated by forces that seek to continually reshape education according to market logics, there are particular impacts on the seemingly intractable crisis of Indigenous education policy making. Entrenched discourses of deficit result in education policy continually being ‘done to’ communities, with little heed paid to the effects of such efforts on the learning opportunities available to young Indigenous learners, particularly those living in remote communities. This paper examines the contemporary network of policy levers that come to shape how literacy policy is framed for Indigenous Australians through narratives of failure and crisis. In doing so, we ask what learning is made (im)possible and what are some of the ‘flattening’ effects on literacy curriculum and pedagogy as a result? Further, this paper seeks to open up the conversation around what learning is possible when the policy landscape is unflattened, when policy is ‘done with’ communities, and when pedagogical practices are opened up, rather than closed down.
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Prasojo, P., and Inon Listyorini. "The Influence of Corporate Social Responsibility toward the Financial Performance Company in Jakarta Islamic Index (JII) in Period 2010-2014." Global Review of Islamic Economics and Business 3, no. 2 (December 31, 2016): 136. http://dx.doi.org/10.14421/grieb.2015.032-05.
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The aim of this research is to examine the influence of corporate sosical responsibility (CSR) toward the financial performance that is measured by Return on Assets (ROA), Return on Equity (ROE), Earning Per Share (EPS), Firm's Growth (FG) and the control variable of Siz, Leverage, and Age. The population in this research was the companies in Jakarta Islamic Index (JII) consistently from 2010-2014. The samples were selected by Purposive Judgment sampling criteria. The collected samples in this research were 11 companies. The result of CSR research has a significant on financial performance by proxy ROA, ROE, EPS, and FG.
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Smith, Alyson, Weiping Zeng, William Siegall, Bryan Grogan, Jane Haass, Amber Blackmarr, Robert Thurman, Scott Peterson, and Shyra Gardai. "250 SEA-TGT is a nonfucosylated antibody with distinct and amplified effector function activity that leverages the dependencies of anti-TIGIT anti-tumor activity upon Fc? R engagement." Journal for ImmunoTherapy of Cancer 8, Suppl 3 (November 2020): A271. http://dx.doi.org/10.1136/jitc-2020-sitc2020.0250.
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BackgroundTIGIT is an immunoregulatory receptor expressed on activated and memory T cells, T regulatory cells (Tregs), and NK cells. TIGIT binding to CD155 and CD112 on tumor cells drives an inhibitory signal resulting in decreased T cell functionality. TIGIT targeting has been reported to release these inhibitory signals, drive Treg depletion, augment CD8 T cell generation, and promote anti-tumor responses.MethodsTo evaluate the impact of antibody backbone on anti-TIGIT action three distinct antibodies with differential backbone effector functions, wild type, Fc(gamma)R null (LALA), and Fc(gamma)R enhanced (nonfucosylated, SEA-TGT), were incorporated onto a human anti-TIGIT antibody and assessed. The nonfucosylated SEA-TGT backbone was distinct from the LALA and wild type backbone through increased binding to activating FcyRIIIa receptor while concomitantly decreasing binding to the inhibitory Fc(gamma)RIIb receptor.ResultsIndependent of backbone all TIGIT antibodies blocked ligand binding and restored CD226 signaling. The effector null backbone neither mediated Treg depletion nor naïve or memory CD8 T cell activation. However, the effector enhanced SEA-TGT significantly increased Treg depletion and activation of CD8 T cells over the comparator wild type anti-TIGIT antibody. The enhanced SEA-TGT also induced innate cell activation not seen with the other backbones. These in vitro results translated to curative in vivo anti-tumor activity in multiple syngeneic models as a single agent. Again, the effector null antibody was inactive in all models whereas the effector enhanced SEA-TGT drove curative responses beyond those seen with the standard wild type backbone. Increased activity correlated with a slight decrease in intra-tumoral Tregs and increases in CD8 memory T cells and innate cell activations. Anti-tumor response was associated with generation of long-term, antigen-specific immunity that resulted in complete tumor rejection upon tumor re-challenge.ConclusionsCollectively, these data indicate that modulation of CD8 T cell functionality is not solely through alterations in the TIGIT/CD226 signaling axis and that our nonfucosylated Fc?R enhanced antibody uniquely activates both adaptive and innate arms of the immune system for maximal CD8 T cell responses. They also underscore the anti-tumor therapeutic potential of a nonfucosylated TIGIT targeting antibody (SEA-TGT) as a monotherapy agent and in combination with PD(L)1 agents. We have initiated a phase 1 trial testing the safety and activity of SEA-TGT in patients with advanced solid tumors and select lymphomas (NCT04254107).Trial RegistrationNCT04254107Ethics ApprovalAnimals studies were approved by and conducted in accordance with Seattle Genetics Institutional Care and Use Committee protocol #SGE-029.
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Borguet, Sebastien, and Olivier Léonard. "Assessment of an Anomaly Detector for Jet Engine Health Monitoring." International Journal of Rotating Machinery 2011 (2011): 1–11. http://dx.doi.org/10.1155/2011/942576.
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The goal of module performance analysis is to reliably assess the health of the main components of an aircraft engine. A predictive maintenance strategy can leverage this information to increase operability and safety as well as to reduce costs. Degradation undergone by an engine can be divided into gradual deterioration and accidental events. Kalman filters have proven very efficient at tracking progressive deterioration but are poor performers in the face of abrupt events. Adaptive estimation is considered as an appropriate solution to this deficiency. This paper reports the evaluation of the detection capability of an adaptive diagnosis tool on the basis of simulated scenarios that may be encountered during the operation of a commercial turbofan engine. The diagnosis tool combines a Kalman filter and a secondary system that monitors the residuals. This auxiliary component implements a generalised likelihood ratio test in order to detect abrupt events.
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Sunarsih, Sunarsih, Slamet Haryono, and Fahmi Yahya. "Pengaruh Profitabilitas, Leverage, Corporate Governance, dan Ukuran Perusahaan Terhadap Tax Avoidance (Studi Kasus Pada Perusahaan Yang Tercatat Di Jakarta Islamic Index Tahun 2012-2016)." INFERENSI: Jurnal Penelitian Sosial Keagamaan 13, no. 1 (July 20, 2019): 127–48. http://dx.doi.org/10.18326/infsl3.v13i1.127-148.
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Taxes are a major contribution on state revenues which will then be used for national financing and development. However, taxpayers’ compliance level is still low. There are deviations made by the taxpayer in reducing taxes, in order not to get a high tax. One of them by tax avoidance. Tax avoidance is the process of controlling actions to avoid the consequences of improper taxation and is legal. The purpose of this research is to explain the effect of profitability, leverage, corporate governance, and firm size to tax avoidance. The researcher take a case study on a company listed on the Jakarta Islamic Index (JII) in 2012 until 2016. The sample are 65 samples consisting of 13 companies. Regression used in this research is panel data regression, where selected Fixed Effect as the right regression model. In this regression, the result shows that profitability as measured by ROA and firm size as measured by total asset have significant negative effect to tax avoidance, and leverage as measured by DER has a significant positive effect on tax avoidance. While corporate governance as measured by independent commissioners and audit committee does not affect tax avoidance
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Ramakrishnan, Venkatessh. "Physics of SMBH in nearby AGNs." Proceedings of the International Astronomical Union 15, S356 (October 2019): 254. http://dx.doi.org/10.1017/s174392132000304x.
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AbstractWe aim to leverage the transformational science enabled by the Event Horizon Telescope (EHT) to study the physics of, and near, the black holes in a sample of galaxies covering a large parameter space in SMBH mass, accretion rate, and jet power. To this end, we work on a sample of nearby galaxies whose directly measured black hole masses and distances imply that 40 micro-arcsec EHT observations will resolve the central engine at < 100 Schwarzschild radius resolution. As an EHT member, I will present the results from the study of M87 and will discuss the impact of this finding on the study of nearby AGNs. The study of the SMBHs in these systems using molecular and ionised gas kinematics will also be presented.
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Saddawi-Konefka, Robert, Aoife O’Farrell, Andrew Sharabi, Joseph Califano, J. Silvio Gutkind, and Robert Saddawi-Konefka. "436 Rational sequencing of immune-oncology therapies achieves durable response and immunologic memory." Journal for ImmunoTherapy of Cancer 8, Suppl 3 (November 2020): A462. http://dx.doi.org/10.1136/jitc-2020-sitc2020.0436.
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BackgroundOncologically-sound standard of care therapy often indicates ablation of draining lymphatic basins to eradicate repositories of metastatic disease. However, emerging cancer immunotherapies often necessitate intact secondary lymphoid organs to achieve maximum effect. Therefore, multimodal immune-oncology (IO) therapeutic approaches introduce an inherent paradox into the clinical management of the cancer patient: how to reconcile the clinical benefit of lymphatic ablation with the destruction of an indispensable immune organ.MethodsHere, we leverage a novel preclinical model of tobacco-signature head and neck squamous cell carcinoma (HNSCC) to examine the impact of lymphatic ablation on the efficacy of immunotherapy and to identify sequences of therapy that maximize durable response without compromising oncologically-sound standard of care therapy.ResultsWe show that cervical lymphatic ablation in tumor bearing animals abolishes the response to CTLA- 4 blockade by eradicating lymph-node associated conventional dendritic cells and restricting CD8 T cell priming and subsequent tumor infiltration. By modelling recurrent HNSCC, we find that upfront, elective cervical lymphatic ablation eliminates the tumor response to adjuvant CTLA-4 blockade in contrast to a lymphatic-sparing approach, which preserves sensitivity to CTLA-4 blockade. In the neoadjuvant setting, we show that delayed, but not early, cervical lymphatic ablation leads to durable response after CTLA-4 blockade. Lastly, we demonstrate that a successful tumor response to CTLA-4 blockade begets long-lasting immunologic memory, resistant to delayed cervical lymphatic ablation.ConclusionsCollectively, this work addresses an inherent paradox in the delivery of combination IO therapy, informs optimal sequencing of multimodal therapy and affords a premise for the introduction of CTLA-4 blockade into the clinical management of HNSCC.
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Ager, Casey R., Akash Boda, Kimal Rajapakshe, Spencer Thomas Lea, Maria Emilia Di Francesco, Priyamvada Jayaprakash, Ravaen B. Slay, et al. "High potency STING agonists engage unique myeloid pathways to reverse pancreatic cancer immune privilege." Journal for ImmunoTherapy of Cancer 9, no. 8 (August 2021): e003246. http://dx.doi.org/10.1136/jitc-2021-003246.
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BackgroundIntratumoral injection of cyclic dinucleotide (CDN) agonists of the stimulator of interferon genes (STING) pathway engages innate immune activation and priming of adaptive immune effectors to foster local and distal tumor clearance. Despite proven therapeutic efficacy in preclinical models, a thorough understanding of how CDNs reprogram suppressive myeloid stroma in mouse and man is lacking.MethodsHere, we perform deep transcript-level and protein-level profiling of myeloid-derived suppressor cells and M2 macrophages following stimulation with CDNs of ascending potency. Additionally, we leverage orthotopic Kras+/G12DTP53+/R172HPdx1-Cre (KPC) derived models of pancreatic adenocarcinoma (PDAC) to determine the capacity for locally administered CDNs to sensitize PDAC to immune checkpoint blockade. We use bioluminescent in vivo imaging and 30-parameter flow cytometry to profile growth kinetics and remodeling of the tumor stroma post-therapy.ResultsHighly potent synthetic STING agonists repolarize suppressive myeloid populations of human and murine origin in part through inhibition of Myc signaling, metabolic modulation, and antagonism of cell cycle. Surprisingly, high-potency synthetic agonists engage qualitatively unique pathways as compared with natural CDNs. Consistent with our mechanistic observations, we find that intratumoral injection of the highest activity STING agonist, IACS-8803, into orthotopic pancreatic adenocarcinoma lesions unmasks sensitivity to checkpoint blockade immunotherapy. Dimensionality reduction analyses of high parameter flow cytometry data reveals substantial contributions of both myeloid repolarization and T cell activation underlying the in vivo therapeutic benefit of this approach.ConclusionsThis study defines the molecular basis of STING-mediated myeloid reprogramming, revealing previously unappreciated and qualitatively unique pathways engaged by CDNs of ascending potency during functional repolarization. Furthermore, we demonstrate the potential for high potency CDNs to overcome immunotherapy resistance in an orthotopic, multifocal model of PDAC.
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Ginesti, Gianluca, Adele Caldarelli, and Annamaria Zampella. "Exploring the impact of intellectual capital on company reputation and performance." Journal of Intellectual Capital 19, no. 5 (October 8, 2018): 915–34. http://dx.doi.org/10.1108/jic-01-2018-0012.
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Purpose The purpose of this paper is to analyse the impact of intellectual capital (IC) on the reputation and performance of Italian companies. Design/methodology/approach The paper exploits a unique data set of 452 non-listed companies that obtained a reputational assessment from the Italian Competition Authority (ICA). To test the hypotheses, this study implemented several regression analyses. Findings Results support the argument that human capital efficiency is a key driver of corporate reputation. Findings also reveal that companies, which obtained reputational rating under ICA scrutiny, show a positive relationship between IC elements and various measures of financial performance. Research limitations/implications The study focuses on a single country; it is not free from the imprecisions of Pulic’s VAIC model. Practical implications This paper recommends companies that are interested to achieve a robust reputation should consider the human capital as a strategic intangible asset. Second, the results suggest that companies with an ICA reputational rating are able to leverage their intangibles to potentiate performance and competitiveness. Originality/value This is the first empirical investigation on the contribution of IC in generating value for corporate reputation. Additionally, the study contributes to the literature on the link between IC and performance by examining a sample of firms not yet explored in prior research.
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Cai, Lingzhi, Joel Marthelot, and P. T. Brun. "An unbounded approach to microfluidics using the Rayleigh–Plateau instability of viscous threads directly drawn in a bath." Proceedings of the National Academy of Sciences 116, no. 46 (October 28, 2019): 22966–71. http://dx.doi.org/10.1073/pnas.1914270116.
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We study the droplet-forming instability of a thin jet extruded from a nozzle moving horizontally below the surface of an isoviscous immiscible fluid bath. While this interfacial instability is a classic problem in fluid mechanics, it has never been studied in the context of the deposition of a thread into a reservoir, an open-sky version of microfluidics. As the nozzle translates through the reservoir, drops may form at the nozzle (dripping) or further downstream (jetting). We first focus on rectilinear printing paths and derive a scaling law to rationalize the transition between dripping and jetting. We then leverage the flexibility of our system and study the dynamics of breakup when printing sinusoidal paths. We unravel a methodology to control both the size of the drops formed by the instability and the distance that separates them.
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Schiavone, Francesco, Antonio Meles, Vincenzo Verdoliva, and Manlio Del Giudice. "Does location in a science park really matter for firms’ intellectual capital performance?" Journal of Intellectual Capital 15, no. 4 (October 7, 2014): 497–515. http://dx.doi.org/10.1108/jic-07-2014-0082.
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Purpose – The purpose of this paper is to investigate the effect of being located in a science park (SP) on the level of a firm's intellectual capital (IC) performance. Design/methodology/approach – Using a sample of 183 Italian firms (i.e. 61 tenant and 122 non-tenant firms), and through the GLS technique, the authors regress the firms’ IC performance across various explicative variables including a dummy that discriminates tenant and non-tenant firms. Findings – Consistently with expectations, the results show that the location of a firm in a SP leads to improved IC performance. Moreover, the authors find that some other firm characteristics, such as size, age, and leverage, are important predictors of its IC-based performance. Research limitations/implications – The sample is small and the impact on performance might be biased by factors related to the regional context (e.g. level of industrialization, quality of education, and science system). Practical implications – Implications for policy makers: support the growth of firms in SPs especially in those industries full of firms with scarce performance in IC. Implications for SP managers: they could “sell” (in terms of marketing) to both entrepreneurs to attract and policy makers this result. Implications for institutional investors: they should look at SPs with greater interest to find high-quality firms and improve their screening activity. Originality/value – This paper aims to extend literature about factors explaining the level of a firm's IC performance and the current understanding of the impact of SPs at firm level.
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Dženopoljac, Vladimir, Stevo Janoševic, and Nick Bontis. "Intellectual capital and financial performance in the Serbian ICT industry." Journal of Intellectual Capital 17, no. 2 (April 11, 2016): 373–96. http://dx.doi.org/10.1108/jic-07-2015-0068.
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Purpose – The purpose of this paper is to examine whether intellectual capital (IC) creates value in the Serbian information communication technology (ICT) sector. More specifically, it examines the degree to which IC and its key components affect the financial performance of selected ICT companies compared to effects on physical and financial capital. Design/methodology/approach – The analysis included 13,989 Serbian ICT companies during 2009-2013. Value-added intellectual coefficient (VAIC) was used to measure the level of IC contribution to value creation. Measures of financial performance used in the study were return on equity, return on assets, return on invested capital, profitability, and asset turnover. Findings – Results indicate that, when using firm size and leverage as control variables, only capital-employed efficiency has significant effect on financial performance. Finally, the research confirms that there were no significant differences in financial performance among different ICT subsectors. Research limitations/implications – Main research limitation is related to the disadvantages of VAIC as the measure of IC’s contribution to value creation. Practical implications – Owners and managers of Serbian ICT companies must recognize the importance of managing both the physical capital and the intangible resources embedded in their employees and processes. Originality/value – This is the first paper to examine comprehensively the impact of IC on financial performance in the ICT sector in a transitional economy. This study differs from prior studies in that the authors analyzed every company that operated in Serbian ICT sector.
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Goebel, Viktoria. "Estimating a measure of intellectual capital value to test its determinants." Journal of Intellectual Capital 16, no. 1 (January 12, 2015): 101–20. http://dx.doi.org/10.1108/jic-12-2013-0118.
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Purpose – The purpose of this paper is to identify a measure of intellectual capital (IC) value which offers new research opportunities for empirical investigations and to examine the determinants of IC value. Design/methodology/approach – In total, 4,488 firm years of German companies are investigated to compare three measures of IC value: market-to-book, Tobin’s q, and long-run value-to-book (LRVTB). Findings – LRVTB is observed to be the IC value measure with the highest explanatory value. This measure provides an approach to empirically test previously untested hypotheses on IC value. The results on testing determinants of IC value indicate that IC value is positively related to leverage and motivational payments to employees and negatively associated with company size. In contrast, recognised intangible assets, research and development (R & D), company age and concentrated ownership show no significant effects. Research limitations/implications – The findings on IC value measures contribute to IC research as they offer a way to estimate IC value for testing IC-related hypotheses. The findings on IC determinants have implications for IC management as the relevant determinants can be considered for IC value creation. Originality/value – This paper responds to the challenge posed by previous IC research to develop more creative quantitative approaches to estimate IC value (Marr et al., 2003; Mouritsen, 2006) in order to test IC-related hypotheses by innovatively applying a measure from mergers and acquisitions research to IC.
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Dorff, Tanya, Yosuke Hirasawa, Jared Acoba, Ian Pagano, David Tamura, Sumanta Pal, Minlu Zhang, et al. "Phase Ib study of patients with metastatic castrate-resistant prostate cancer treated with different sequencing regimens of atezolizumab and sipuleucel-T." Journal for ImmunoTherapy of Cancer 9, no. 8 (August 2021): e002931. http://dx.doi.org/10.1136/jitc-2021-002931.
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BackgroundCombining an immune checkpoint inhibitor with a tumor vaccine may modulate the immune system to leverage complementary mechanisms of action that lead to sustained T-cell activation and a potent prolonged immunotherapeutic response in metastatic castration resistant prostate cancer (mCRPC).MethodsSubjects with asymptomatic or minimally symptomatic mCRPC were randomly assigned in a 1:1 ratio to receive either atezolizumab followed by sipuleucel-T (Arm 1) or sipuleucel-T followed by atezolizumab (Arm 2). The primary endpoint was safety, while secondary endpoints included preliminary clinical activity such as objective tumor response and systemic immune responses that could identify key molecular and immunological changes associated with sequential administration of atezolizumab and sipuleucel-T.ResultsA total of 37 subjects were enrolled. The median age was 75.0 years, median prostate specific antigen (PSA) was 21.9 ng/mL, and subjects had a median number of three prior treatments. Most subjects (83.8%) had at least one treatment-related adverse event. There were no grade 4 or 5 toxicities attributed to either study drug. Immune-related adverse events and infusion reactions occurred in 13.5% of subjects, and all of which were grade 1 or 2. Of 23 subjects with Response Evaluation Criteria in Solid Tumors measurable disease, only one subject in Arm 2 had a partial response (PR) and four subjects overall had stable disease (SD) at 6 months reflecting an objective response rate of 4.3% and a disease control rate of 21.7%. T-cell receptor diversity was higher in subjects with a response, including SD. Immune response to three novel putative antigens (SIK3, KDM1A/LSD1, and PIK3R6) appeared to increase with treatment.ConclusionsOverall, regardless of the order in which they were administered, the combination of atezolizumab with sipuleucel-T appears to be safe and well tolerated with a comparable safety profile to each agent administered as monotherapy. Correlative immune studies may suggest the combination to be beneficial; however, further studies are needed.Trial registration numberNCT03024216.
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Pandey, Neeraj, and Anish Kumar. "Responding to 4G telecom pricing war: ignore, accommodate or retaliate." Emerald Emerging Markets Case Studies 8, no. 2 (June 26, 2018): 1–23. http://dx.doi.org/10.1108/eemcs-11-2017-0251.
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Subject area Marketing, Pricing, Strategic marketing. Study level/applicability The case is developed for an MBA-level program. Case overview In May 2017, the telecom industry in India witnessed an intense price war over 4G (fourth generation) data prices. Gopal Vittal, CEO of Bharti Airtel was exploring various options on how best to respond to the situation. He had to take a final call regarding Bharti Airtel’s marketing team’s counter move to tackle this price war by Jio – should Bharti Airtel ignore it, accommodate it or retaliate with even lower prices? Bharti Airtel strongly believed that Jio pricing structure had violated “fair pricing” norms, and its pricing was anti-competitive. It had filed a case with the Telecom Regulatory Authority of India (TRAI) and the Competition Commission of India (CCI) to restrain Jio from further giving “free” promotional offers and penalize it for it. Could the legal recourse by Bharti Airtel dampen Jio’s consistent subscriber growth rate? Expected learning outcomes The case provides the students with an insight into how the competition focused on pricing happens in the telecom industry. The pricing war affects the profit margin of all competing companies. It changes the customer reference point for evaluating the competing products and services. The students would also learn practical applications of positive-sum pricing, pricing war, fair pricing and legal aspects of pricing. This case provides the students with an opportunity to understand the pricing war and how to respond to it in a particular situation; understand positive-sum pricing and negative-sum pricing in telecom industry context; understand legal aspects of pricing; and how to leverage data for gaining newer customer insights. Supplementary materials Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes. Subject code CSS 8: Marketing.
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Shaw, S. J. ""We Are Not Educating Individuals but Manufacturing Levers": Creating a Black Female Professional Class during the Jim Crow Era." OAH Magazine of History 18, no. 2 (January 1, 2004): 17–21. http://dx.doi.org/10.1093/maghis/18.2.17.
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