Articoli di riviste: "T.H. McAllister (Firm)"

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Bach, S. J., S. R. Cook, Y. Wang, K. Stanford, R. Johnson e T. A. McAllister. "Short Communication:Escherichia coliO157 bacteriophages: lytic activity and effects on fermentation in ruminal batch culture". Canadian Journal of Animal Science 92, n. 4 (dicembre 2012): 545–50. http://dx.doi.org/10.4141/cjas2012-084.

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Bach, S. J., Cook, S. R., Wang, Y., Stanford, K., Johnson, R. P. and McAllister, T. A. 2012. Short Communication: Escherichia coli O157 bacteriophages: lytic activity and effects on fermentation in ruminal batch culture. Can. J. Anim. Sci. 92: 545–550. The effect of three lytic Escherichia coli O157, rV5, wV8 and wV11 on in vitro pH, gas production and dry matter disappearance in bovine ruminal cultures were assessed. None of the bacteriophages altered any of the measured parameters in ruminal fluid from concentrate or forage-fed animals. All bacteriophages were able to persist in ruminal fluid from forage and concentrate-fed cattle over a 24-h period; however, lytic activity against E. coli O157:H7 in ruminal batch cultures was not evident.

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Jin, L., Y. Wang, A. D. Iwaasa, Z. Xu, M. P. Schellenberg, Y. G. Zhang e T. A. McAllister. "Short Communication: Effect of condensed tannin on in vitro ruminal fermentation of purple prairie clover (Dalea purpureaVent)–cool-season grass mixture". Canadian Journal of Animal Science 93, n. 1 (marzo 2013): 155–58. http://dx.doi.org/10.4141/cjas2012-109.

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Jin, L., Wang, Y., Iwaasa, A. D., Xu, Z., Schellenberg, M. P., Zhang, Y. G. and McAllister, T. A. 2013. Short Communication: Effect of condensed tannin on in vitro ruminal fermentation of purple prairie clover ( Dalea purpurea Vent)–cool- season grass mixture. Can. J. Anim. Sci. 93: 155–158. Four purple prairie clover [Dalea purpurea Vent (PPC)]–/grass mixtures containing 7.3, 14.0, 29.3 and 42.1 g kg−1dry matter (DM) of condensed tannin (CT) were incubated with rumen fluid. As the CT increased, in vitro true dry matter disappearance (IVTDMD), production of volatile fatty acids (VFA) and microbial protein synthesis were linearly increased (P<0.05) at 12 h, and IVTDMD and VFA were quadratically increased (P<0.01) at 48-h incubation. Molar proportion of acetate was linearly increased (P<0.01) but propionate and butyrate were decreased (P<0.05) at both 12 and 48-h incubation. Incorporation of PPC into cool-season grass pasture up to CT content of 42 g kg−1DM improved ruminal fermentability and microbial protein synthesis in mixed forages.

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Yang, W. Z., M. Oba, M. L. Swift e T. A. McAllister. "Short Communication: Variation in response to processing, in vitro gas production and fermentation of western Canadian feed barley". Canadian Journal of Animal Science 94, n. 4 (dicembre 2014): 725–29. http://dx.doi.org/10.4141/cjas-2014-053.

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Yang, W. Z., Oba, M., Swift, M. L. and McAllister, T. A. 2014. Short Communication: Variation in response to processing, in vitro gas production and fermentation of western Canadian feed barley. Can. J. Anim. Sci. 94: 725–729. Sixty feed barley samples were collected from various locations in western Canada. Samples were either ground (1 mm) or dry-rolled to a processing index of 80%, and fermentability was assessed by measuring gas production (GP) and dry matter disappearances (DMD) at 0, 4, 8, 14 and 24 h of incubation using a batch culture technique. Physical and chemical composition, and GP and DMD varied substantially among samples. There were significant correlations among test weight and nutrient content of barley with GP and DMD of ground barley. The results indicate that the impact of nutrient content on in vitro DMD is more easily detected with ground than rolled barley.

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Mapiye, C., M. E. R. Dugan, T. D. Turner, D. C. Rolland, J. A. Basarab, V. S. Baron, T. A. McAllister, H. C. Block, B. Uttaro e J. L. Aalhus. "Short Communication: Erythrocytes assayed early ante mortem can predict adipose tissue and muscle trans-18:1 isomeric profiles of steers fed red clover silage supplemented with flaxseed". Canadian Journal of Animal Science 93, n. 1 (marzo 2013): 149–53. http://dx.doi.org/10.4141/cjas2012-054.

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Mapiye, C., Dugan, M. E. R., Turner, T. D., Rolland, D. C., Basarab, J. A., Baron, V. S., McAllister, T. A., Block, H. C., Uttaro, B. and Aalhus, J. L. 2013. Short Communication: Erythrocytes assayed early ante mortem can predict adipose tissue and muscle trans-18:1 isomeric profiles of steers fed red clover silage supplemented with flaxseed. Can. J. Anim. Sci. 93: 149–153. Steers were fed a red clover silage-based diet with or without flaxseed to evaluate over time the effects of flaxseed supplementation on erythrocytes (ERC) trans(t)18:1 isomers composition and their relationships to adipose tissue and muscle t18:1 profiles at slaughter. Concentrations of most ERC t18:1 isomers in steers fed flaxseed increased (P<0.01) markedly in the first 2 mo and increased gradually thereafter. Strong (P<0.01) correlations of t9-, t10- and t11-18:1 isomers were observed from month 2 to 6 between ERC and beef tissues collected at slaughter from steers fed flaxseed. Findings suggest that ERC sampled as early as 2 mo into the feeding period can be indicative of variation in beef t18:1 isomeric profile at a later slaughter date when feeding red clover silage with flaxseed.

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Ding, S., M. Oba, M. L. Swift, M. Edney, J. T. O'Donovan, T. A. McAllister e W. Z. Yang. "Short Communication: The effect of seed hardness and malting characteristics on in situ dry matter digestibility of barley grain in beef heifers". Canadian Journal of Animal Science 95, n. 2 (giugno 2015): 299–303. http://dx.doi.org/10.4141/cjas-2014-081.

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Ding, S., Oba, M., Swift, M. L., Edney, M., O'Donovan, J. T., McAllister, T. A. and Yang, W. Z. 2015. Short Communication: The effect of seed hardness and malting characteristics on in situ dry matter digestibility of barley grain in beef heifers. Can. J. Anim. Sci. 95: 299–303. An in situ study was conducted to evaluate the relationship between ruminal dry matter digestibility (DMD) and seed hardness or malting characteristics of barley grain. Samples were selected for low and high values of seed hardness index (53 vs. 65; N = 18), beta-glucan content in wort (122 vs. 316 ppm; N = 18), diastatic power (146 vs. 203°L; N = 18), and friability (46 vs. 81%; N = 18) in malt, and incubated in the rumen of three beef heifers for 4, 12 and 48 h. In situ DMD did not vary with beta-glucan concentration or friability. However, barley grain with low seed hardness had lower (P = 0.02) in situ DMD than those with high seed hardness after 4 h of incubation. The barley samples with low diastatic power also had (P = 0.02) higher DMD than with high diastatic power after 4 h, a trend (P = 0.07) that continued after 12 h of incubation. Seed hardness and malting characteristics may have the potential to predict DMD of barley grain in the rumen. However, observed differences in in situ DMD were relatively minor, and we did not detect a relationship between malting characteristics and in situ DMD at longer incubation times. This suggests that the identified grain physical and malt parameters may impact the rate, but not the extent of barley grain digestion in the rumen.

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Nurjanah, Listia, e Ria Bintan Napitupulu. "Peran Market Orientation, Learning Orientation, Strategic Agility, Strategic Planning, dan Customer Relationship, dengan Innovation sebagai Variabel Mediasi". Journal of Management and Bussines (JOMB) 5, n. 1 (27 marzo 2023): 130–58. http://dx.doi.org/10.31539/jomb.v5i1.4927.

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The research aims at the role of market orientation, learning orientation, strategic agility, strategic planning, and customer relationships, with innovation as a mediating variable. This research method is descriptive quantitative. The data in this study will be tested with several stages of testing, namely descriptive statistical tests, data quality tests, model evaluation tests, varience inflation factor tests, and hypothesis testing. The results showed that a) market orientation towards innovation had a statistical T value of 0.092<1.96 and a P value of 0.927>0.05; b) learning orientation towards innovation has a T statistic value of 4.228> 1.96 and a P value of 0.000 <0.05; c) strategic agility towards innovation has a statistical T value of 1.328<1.96 and a P value of 0.167>0.05; d) strategic planning for innovation has a statistical T value of 1.740<1.96 and a P value of 0.460>0.05; e) customer relationship to innovation has a T statistic value of 8.315> 1.96 and a P value of 0.000 <0.05; f) innovation on firm performance has a T statistic value of 8.315> 1.96 and a P value of 0.000 <0.05; g) market orientation towards firm performance has a statistical T value of 0.090<1.96 and a P value of 0.929>0.05; h) learning orientation towards firm performance has a statistical T value of 3.861> 1.96 and a P value of 0.000 <0.05; i) strategic agility on firm performance has a statistical T value of 1.454<1.96 and a P value of 0.147>0.05; j) strategic planning for firm performance has a statistical T value of 0.784<1.96 and a P value of 0.455>0.05; k) customer relationship to firm performance has a T statistic value of 5.791> 1.96 and a P value of 0.000 <0.05. In conclusion, learning orientation and customer relationship have a significant positive effect on innovation. Meanwhile, market orientation, strategic agility, and strategic planning do not have a significant positive effect on innovation. Innovation has a significant positive effect on firm performance. Learning orientation and customer relationship have a significant positive effect on firm performance. Meanwhile, market orientation, strategic agility, and strategic planning do not have a significant positive effect on firm performance. Keywords: Firm Performance, Innovation, Learning Orientation, Market Orientation Strategic Agility, Strategic Planning Customer Relations

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Berard, N. C., Y. Wang, K. M. Wittenberg, D. O. Krause, B. E. Coulman, T. A. McAllister e K. H. Ominski. "Condensed tannin concentrations found in vegetative and mature forage legumes grown in western Canada". Canadian Journal of Plant Science 91, n. 4 (luglio 2011): 669–75. http://dx.doi.org/10.4141/cjps10153.

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Berard, N. C., Wang, Y., Wittenberg, K. M., Krause, D. O., Coulman, B. E., McAllister, T. A. and Ominski, K. H. 2011. Condensed tannin concentrations found in vegetative and mature forage legumes grown in western Canada. Can. J. Plant Sci. 91: 669–675. There has been limited effort to examine condensed tannin (CT) concentrations of forage legume species grown in western Canada. Using the butanol-HCl technique, extractable CT concentrations were measured in Trifolium hybridum L., T. ambiguum M. Bieb, T. pratense L., T. repens L., Dalea purpurea Vent., Onobrychis viciifolia Scop., Lotus corniculatus L., Medicago sativa L., and Astragalus cicer L. collected from research and variety trial plots across the Canadian prairies. Above ground plant biomass was harvested at the vegetative and mature physiological stages for two growing seasons. Dalea purpurea, a native legume, had the highest mean CT concentration of 68.6±22.6 g kg−1 DM, with minimum and maximum values ranging from 37.9 to 92.9 g kg−1 DM. Onobrychis viciifolia had the second highest mean CT concentration (46.0 g kg−1 DM) with a range of 16.3 to 94.4 g kg−1 DM. The third highest mean CT concentration of 15.1 g kg−1 DM was found in L. corniculatus with a range of 0.0 to 25.7 g kg−1 DM. Forage biomass had higher CT concentrations (P<0.05) when harvested at the mature stage for all species except O. viciifolia, which had higher CT concentrations in the vegetative state. The potential benefit of inclusion of these species in ruminant diets at the observed concentrations requires further exploration.

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Rasmussen, Jay, Brandon H. Gilroyed, Tim Reuter, Ana Badea, François Eudes, Robert Graf, André Laroche, Nat N. V. Kav e Tim A. McAllister. "Efficiency of protein as a nitrogen source for wheat and morphological changes in roots exposed to high protein concentrations". Canadian Journal of Plant Science 94, n. 4 (maggio 2014): 603–13. http://dx.doi.org/10.4141/cjps2013-187.

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Rasmussen, J., Gilroyed, B. H., Reuter, T., Badea, A., Eudes, F., Graf, R., Laroche, A., Kav, N. N. V. and McAllister, T. A. 2014. Efficiency of protein as a nitrogen source for wheat and morphological changes in roots exposed to high protein concentrations. Can. J. Plant Sci. 94: 603–613. Proteins of animal origin can enter the environment through application of agricultural by-products to arable or pastured land. In this study, wheat (Triticum aestivum cv. AC Andrew) was exposed to treatments with nitrogen (N) supplied as animal protein (bovine serum albumin; BSA), inorganic N or a combination of these sources at different iso-nitrogenous concentrations. Plant growth was assessed by monitoring both wet and dry mass of shoots and data showed that protein treatments did not differ (P>0.05) from controls lacking N. Analysis of N also showed that plants supplied with protein N displayed lower N (1.2–2.4%) concentration as compared with those supplied with inorganic N (up to 12.4%) with N remaining <2.4% even when the supply of protein was increased. Root morphology was altered in plants exposed to protein N concentrations >71 mM, with the development of knob-like outgrowths with unknown function or significance. This study provides evidence that wheat plantlets grown under sterile conditions are unable to utilize BSA as efficiently as NH4NO3 as a N source, but their roots exhibit a morphological response to protein.

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Muhitch, Jason, Fumito Ito, Daniel Fisher, Michael Diehl, Michelle Appenheimer e Sharon Evans. "Overcoming obstacles to naïve T lymphocyte trafficking in tumor-draining lymph nodes (46.47)". Journal of Immunology 188, n. 1_Supplement (1 maggio 2012): 46.47. http://dx.doi.org/10.4049/jimmunol.188.supp.46.47.

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Abstract Effective tumor immune responses rely on trafficking of rare tumor-specific T cells to tumor-draining lymph nodes (TdLN) where they undergo activation and expansion, and subsequently to tumor tissues to gain access to neoplastic targets. Here, we evaluated the trafficking of naïve CD8 T cells to TdLN. Lymphocyte entry into TdLN was diminished by ~50% in mice bearing B16 melanoma, suggesting a localized mechanism of immune escape. Intravital microscopy revealed that while normal proportions of lymphocytes initiated tethering and rolling in high endothelial venules (HEV) of TdLN (34%), the fraction of lymphocytes that transitioned from rolling to firm arrest was reduced compared to unchallenged lymph nodes (8 and 20%, respectively). Diminished trafficking in TdLN was attributed to suboptimal presentation of the CCL21 chemokine in HEV. We further determined that inflammatory cues triggered by systemic thermal therapy (STT, 39.5 ± 0.5°C, 6 h) could restore normal T cell entry in TdLN, paralleling our previous findings in non-tumor-challenged mice. Improved homing was due to a reduction in rolling velocity and an increase in proportion of T cells undergoing firm arrest. STT was further shown to enhance the display of trafficking molecules required for firm arrest, i.e., CCL21 and ICAM-1 in HEV. These findings suggest that therapeutic targeting of HEVs for improved entry of naïve T cells in TdLN may be a novel strategy to overcome immune evasion.

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Novita e Mulyani Mulyani. "ANALISIS KAUSALITAS STRATEGI DIVERSIFIKASI DAN KINERJA PERUSAHAAN". Jurnal Akuntansi 9, n. 2 (15 agosto 2020): 133–48. http://dx.doi.org/10.46806/ja.v9i2.765.

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Firm diversification is the level of development a firm undertakes both through the number of firms it manages and the level of its business segments (at least two business segments). Based on agency theory, companies with multi-segments are suspected of placing too large investment in their line of business with low investment opportunities. Meanwhile, according to market power theory, only conglomerate companies are able to diversify well. Previous research stated that even if conglomerate companies diversify, it may lead to firm performanceâ€™s loss. This study aims to determine the influence of diversification level, investment opportunities, firm size, leverage, and number of segments on the firm performance of manufacturing companies. The conclusion of this study shows that there is insufficient evidence that diversification level and number of segments has a negative influence on company performance. Also, there is insufficient evidence that leverage has a positive influence on company performance. Meanwhile, there is sufficient evidence that investment opportunities and firm size have a positive influence on firm performance. Keywords: Firm Performance, Diversification Level, Investment Opportunity, Company Size, Leverage, Number of Segments. References: Amyulianthy, R., & Sari, N. (2013). Pengaruh diversifikasi terhadap kinerja perusahaan. Binus Business Review, 4(1), 215â€“230. Aprilia, W., Rodhiyah, & Widiartanto. (2015). Analisis pengaruh kinerja keuangan perusahaan terhadap return saham perusahaan sektor jasa transportasi yang terdaftar di bursa efek Indonesia. Winindya Aprilia Jurusan Administrasi Bisnis , Universitas Diponegoro Semarang Jl . Prof . H Sudharto , SH . Tem. 1(1), 155. Berger, P. G., & Ofek, E. (1995). Diversificationâ€™s effect on firm value. Journal of Financial Economics, 37(1), 39â€“65. Bowerman, B. (2016). Business Statistics in Practice: Using Data, Modeling, and Analytics. McGraw-Hill Higher Education. Company, P., Jensen, C., & Meckling, H. (1976). Theory of the firmâ€¯: managerial behavior , agency costs and ownership structure 1 . Introduction and summary In this paper WC draw on recent progress in the theory of ( 1 ) property rights , firm . In addition to tying together elements of the theory of e. 3, 305â€“360. Delinalie Chandra, Y. T. (2015). Pengaruh level diversifikasi, leverage, return on asset, umur perusahaan, dan sektor industri terhadap nilai perusahaan yang terdaftar di bei periode 2009â€“2011. Jurnal Akuntansi, 4(1). Harto, P. (2005). Kebijakan diversifikasi perusahaan dan pengaruhnya Terhadap kinerja: studi empiris pada Perusahaan publik di indonesia. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305â€“360. Kurniasari, S. E., & Tahun, E. T. (2014). Pengaruh Diversifikasi Usaha terhadap Kinerja Perusahaan yang Dimoderasi oleh Kepemilikan Manajerial. Universitas Dian Nuswantoro Jurnal, 1â€“9. Lucyanda, J., & Wardhani, R. H. K. (2017). Pengaruh diversifikasi dan karakteristik perusahaan terhadap kinerja perusahaan. Media Riset Akuntansi, 4(2), Hal-1. Salindeho, A. O., Saerang, I. S., & Maramis, J. B. (2018). Pengaruh Diversifikasi Usaha Terhadap Kinerja Keuangan Dan Return Saham Study Kasus Pada Perusahaan Manufaktur Automotive and Effect of Business Diversification of Financial Performance and Return Stock Case Stock in Automotive and Component Manufacturing. Jurnal EMBA, 6(3), 1078â€“1087. Setionoputri, A., Meiden, C., & Siagian, D. (2009). Pengaruh Diversifikasi Korporat Terhadap Excess value Perusahaan Manufaktur, Perdagangan Grosir dan Eceran, serta Properti dan Real Estat yang Terdaftar di BEI Tahun 2005-2007. Bidang Akuntansi Private: Akuntansi Keuangan Dan Pasar Modal (AKPM), 1â€“25. Spence, M. (2002). Signaling in retrospect and the informational structure of markets. American Economic Review, 92(3), 434â€“459. Sucipto, D. (2003). Penilaian Kinerja Keuangan. Jurnal Akuntansi: Universitas Sumatera Utara. Sumendap, R., Tommy, P., & Maramis, J. B. (2018). Analisis Perbandingan Kinerja Keuangan Berdasarkan Diversifikasi Segmen Bisnis Pada Industri Manufaktur Yang Go Public Comparative Analysis of Financial Performance Based on Diversification of Business Segments in Manufacturing Industry That Go Public. Jurnal Riset Akuntansi Dan Keuangan, 6(4), 2198â€“2207.

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Suryani, Arna, Atikah Atikah e Hana Tamara Putri. "The Effect of Related Party Transactions through Opportunistic Behaviour Management to Increase Firm Value". Summer 4, n. 2 (8 gennaio 2019): 64–72. http://dx.doi.org/10.35609/jfbr.2019.4.2(3).

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Objective – This research aims to determine and analyze related party transactions to increase firm value through opportunistic behaviour management by conducting earnings management on manufacturing companies listed on the Indonesian Stock Exchange between 2015 and 2018. Methodology/Technique – There are 34 companies that fulfill the requirements to become the sample of this study. The method applied in analyzing the data is verification using path analysis. Findings – The results of the research show that related party transactions do not have any significant effect on firm value however it indicates a positive impact. Moreover, related party transactions do not have any significant impact on earning management yet it gives a negative impact on earning management. Novelty – The influence of earnings management shows a positive impact on firm value while it shows no signs of positive impact on firm value. The analysis shows that the value of the indirect impact of related party transactions through earnings management towards firm value is negative being 0.022 smaller than the direct impact of related party transaction toward firm value which is 0.053. This indicates that related party transactions through earnings management have no significant impact on firm value. Type of Paper: Empirical. Keywords: Related Party Transactions; Earnings Management; Firm Value. Reference to this paper should be made as follows: Suryani, A., Atikah; Putri, H. T. 2019. The Effect of Related Party Transactions through Opportunistic Behaviour Management to Increase Firm Value, J. Fin. Bank. Review 4 (2): 64 – 72 https://doi.org/10.35609/jfbr.2019.4.2(3) JEL Classification: G02, G30, G32, G39.

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Binder, Petra. "A network perspective on organizational learning research in tourism and hospitality". International Journal of Contemporary Hospitality Management 31, n. 7 (8 luglio 2019): 2602–25. http://dx.doi.org/10.1108/ijchm-04-2017-0240.

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Purpose The purpose of this paper is to review existing literature on organizational learning (OL) through networking activities in tourism and hospitality (T&H) research. Referring to theories and concepts from the mainstream literature in OL and inter-organizational network research, the study provides an overview of the existing level of knowledge in T&H research, elaborates theoretical and practical implications and suggests future research directions. Design/methodology/approach A systematic literature review approach was used to identify and analyze relevant literature. The literature search involved six scientific online databases, namely, EBSCOhost, Emerald, ProQuest, Sage, ScienceDirect and Web of Knowledge, which were systematically scanned with defined keywords. Relevant articles were evaluated, selected, analyzed and synthesized to find out what is already known and what is yet to be known. Findings A total of 69 articles were identified that present insights into OL through networking activities in T&H research. The review reveals that the resource, and especially the knowledge-based view of the firm, social capital theory, the relational view and trust and agglomeration theory represent insightful theoretical approaches to study OL phenomena and OL outcomes such as innovation, value creation and competitive advantage. Originality/value According to the author’s information, this paper represents the first attempt to provide a comprehensive review of T&H-specific OL literature from a network perspective. The findings call for increased attention to this research field, especially regarding the adaptation of OL concepts to a T&H-specific context as a networked industry.

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Ribeiro, Gabriel O., Alex M. Teixeira, Frederico O. Velasco, Wilson G. Faria, Diogo G. Jayme, Rogério M. Maurício, Lúcio C. Gonçalves e Timothy A. McAllister. "Methane production and energy partitioning in sheep fedAndropogon gayanusgrass ensiled at three regrowth stages". Canadian Journal of Animal Science 95, n. 1 (marzo 2015): 103–10. http://dx.doi.org/10.4141/cjas-2014-074.

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Ribeiro Jr., G. A., Teixeira, A. M., Velasco, F. O., Faria Jr., W. G., Jayme, D. G., Maurício, R. M., Gonçalves, L. C. and McAllister, T. A. 2015. Methane production and energy partitioning in sheep fed Andropogon gayanus grass ensiled at three regrowth stages. Can. J. Anim. Sci. 95: 103–110. This study was undertaken to evaluate the effect of harvesting Andropogon gayanus at different regrowth stages (56, 84 and 112 d) on the nutritional value of silage and CH4emissions from sheep. Rams (n=18) were adapted to silages for 21 d after which intake and digestibility were measured over 5 d in a completely randomized design (six rams/treatment). Heat production and methane emissions from each ram were measured in a respiration chamber over 24 h. Silage dry matter (DM; 54.4 g kg−1BW0.75d−1) intake was not influenced (P>0.05) by silage regrowth stage, but apparent DM digestibility linearly decreased (P<0.05) from 526 to 380 g kg−1with increasing regrowth. Energy lost as a percent of gross energy intake (GEI) linearly increased with longer regrowth, yet no effect on CH4losses (as% GEI; g kg−1DM; g kg−1digestible DM) or heat production were observed. Ensiling A. gayanus grass at an earlier regrowth stage (56 d) will improve silage quality, but improvements in the energetic value are not due to a reduction in enteric CH4emissions as a% GEI.

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Addah, W., J. Baah, E. K. Okine e T. A. McAllister. "Use of thermal imaging and the in situ technique to assess the impact of an inoculant with feruloyl esterase activity on the aerobic stability and digestibility of barley silage". Canadian Journal of Animal Science 92, n. 3 (settembre 2012): 381–94. http://dx.doi.org/10.4141/cjas2012-016.

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Addah, W., Baah, J., Okine, E. K. and McAllister, T. A. 2012. Use of thermal imaging and the in situ technique to assess the impact of an inoculant with feruloyl esterase activity on the aerobic stability and digestibility of barley silage. Can. J. Anim. Sci. 92: 381–394. Feruloyl esters limit the digestibility of forages, a constraint that may be overcome if additives with feruloyl esterase (FE) activity are applied to forage. This study determined if a FE-producing strain of Lactobacillus buchneri LN4017 in combination with Lactobacillus plantarum LP7109 and Lactobacillus casei LC3200 improves fermentation, aerobic stability and in situ fibre disappearance of whole-crop barley silage. Barley forage (350 g kg−1 DM) was either uninoculated (UN) or inoculated (1.3×105 CFU g−1 fresh forage; IN) and ensiled in Ag-Bag® silos. Bags were opened after 90 d of ensiling. Samples were collected on day 95, 123 and 175 for determination of fermentation characteristics. Surface temperature of the face of each bag was measured over 3 d using a thermal infrared camera. Ruminal in situ DM and NDF disappearance (aNDFD) of silage and rumen fermentation patterns were measured using three ruminally cannulated heifers. The L. buchneri-treated silage possessed a higher acetic acid concentration than UN (48.8 vs.18.4 g kg−1 DM). The temperature at the face of IN was lower than UN immediately upon exposure and after 3 d of aerobic exposure. Inoculation increased (P=0.01) 24-h and 48-h aNDFD with a trend towards a glucogenic pattern of ruminal fermentation in heifer compared with UN silage. There was evidence that the FE-producing inoculant improved aerobic stability and aNDFD of whole-crop barley silage.

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Gibb, D., F. H. Van Herk, P. Mir, S. Loerch e T. McAllister. "Removal of supplemental vitamin A from barley-based diets improves marbling in feedlot heifers". Canadian Journal of Animal Science 91, n. 4 (dicembre 2011): 669–74. http://dx.doi.org/10.4141/cjas2011-038.

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Gibb, D. J., Van Herk, F. H., Mir, P. S., Loerch, S. and McAllister, T. A. 2011. Removal of supplemental vitamin A from barley-based diets improves marbling in feedlot heifers. Can. J. Anim. Sci. 91: 669–674. The objective of this research was to determine if removing supplemental vitamin A from barley-based feedlot diets affects animal performance, health, or carcass quality. Six pens per treatment (10 heifers per pen) were randomly assigned to receive zero (–VA) or 3640 (+VA) IU kg−1 dry matter of supplemental vitamin A in barley-based feedlot diets. Initial serum retinol was similar between treatments (28 µg dL−1; P=0.34), but –VA reduced levels by 40% (30 vs. 50 µg dL−1; P<0.001) by day 217. Removal of supplemental vitamin A reduced dry matter intake during the 58 d backgrounding period (6.93 vs. 7.07 kg d−1; P=0.007) and over the 218-d trial (9.18 vs. 9.35 kg d−1; P<0.001), but had no effect on average daily gain during backgrounding (1.22 kg d−1; P=0.46) or over all (1.46 kg d−1; P=0.15). Based on camera grading, –VA increased degree of marbling (480.6 vs. 439.3; P=0.02) without affecting backfat thickness (0.74 cm; P=0.62). Ultrasound measurements were highly correlated with camera grading, but did not detect treatment difference in marbling score (P=0.99). Results from this study show that the removal of supplemental vitamin A increased marbling without affecting backfat, gains, or animal health.

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Zhang, S. X., H. B. Wang, H. Zhang, H. F. Liu, Z. F. Zhou, J. T. Zhang e L. Gao. "Pilot laparoscopic ileal cannulation in pigs". Canadian Journal of Animal Science 94, n. 2 (giugno 2014): 371–77. http://dx.doi.org/10.4141/cjas2013-171.

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Zhang, S. X., Wang, H. B., Zhang, H., Liu, H. F., Zhou, Z. F., Zhang, J. T. and Gao, L. 2014. Pilot laparoscopic ileal cannulation in pigs. Can. J. Anim. Sci. 94: 371–377. Pilot laparoscopic ileal cannulation was performed in eight anesthetized pigs (40.5±1.9 kg) positioned in dorsal recumbency using three portals in the abdomen. The T-shaped ileal cannulation site was located 15 cm anterior to the ileocecal valve on the antimesenteric section of the ileum. A transabdominal suspension suture was placed approximately 3 cm caudal to the ileal cannulation site. A purse-string suture was placed first around the insertion site, and a stab incision was made in the middle of the purse-string suture. The T-shaped cannula was inserted into the ileal lumen through the stab incision, and the purse-string suture was tightened. The T-shaped ileal cannula was pulled out of the abdominal cavity through the exit wound located 3–5 cm lateral and 10–12 cm caudal to the right or left side of the umbilicus. The transabdominal suspension suture was then removed. The T-shaped cannula was secured to the skin with a finger-trap suture. Surgical time and complications were recorded. Repeat laparoscopy was performed 35 d later. No major intraoperative or postoperative complications were encountered. The ileal contents were collected easily. On repeat laparoscopy, firm adhesion between the ileum and the abdominal wall was observed in all pigs, and there was no evidence of digesta leakage or consequential peritonitis.

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Ayem, Sri, e Lilis Alviana Yakob. "Determinan Kualitas Audit". J-MAS (Jurnal Manajemen dan Sains) 7, n. 2 (26 ottobre 2022): 934. http://dx.doi.org/10.33087/jmas.v7i2.570.

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The purpose of this study was to determine the effect of Auditor Experience (X1), Objectivity (X2), Independence (X3, and Accountability (X4) on audit quality at the Yogyakarta Public Accounting Firm. This type of research is quantitative research. The population in this study is all auditors. who works at a Public Accounting Firm located in the Special Region of Yogyakarta. The sampling method used purposive sampling. Data was collected through questionnaires and obtained 7 KAPs located in Yogyakarta with a sample of 40 respondents. Then the data was processed using SPSS IBM Version 25, technique The data analysis used is descriptive statistical test, classical assumption test, multiple regression test, t test, f test, and determinant coefficient (R²).The results of this study are to prove the auditor experience variable has a positive effect on audit quality, objectivity variable has no effect on quality. audit, independent variables have an effect h is positive on audit quality and the accountability variable has a positive effect on audit quality

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PITRIYANTI, KADEK MIRA, KOMANG DHARMAWAN e G. K. GANDHIADI. "PERBANDINGAN CAPITAL ASSET PRICING MODEL (CAPM) DAN THREE FACTORS MODEL FAMA AND FRENCH (TFMFF) DALAM MENGESTIMASI RETURN SAHAM". E-Jurnal Matematika 4, n. 4 (24 novembre 2015): 181. http://dx.doi.org/10.24843/mtk.2015.v04.i04.p109.

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In 1996, Fama and French developed the CAPM in Three Factor Model Fama and French (TFMFF) to analyze the relationship between risk with rate of return by adding firm size factor that is proxied by Small Minus Big (SMB) and value factor at Book to Market Ratio that is proxied by High Minus Low (HML) on the CAPM model. The aim of this research is to compare the ability of CAPM and TFMFF in estimating the returns on six types of portfolios which are formed based on firm size and BE/ME. Selected samples are stocks of LQ-45 in period of February 2014, which have passed the selection of firm profits and ROE Warren Buffett criteria. Simple linear regression and Multiple linear regression with t test and F test statistics are used to demonstrate the influence and significance level of each variable. The results showed that TFMFF was more superior than CAPM. Market risk factor consistently affected each portfolio. SMB and HML is not always significantly effect on each portfolio, such as portfolio B/H, only market risk factor has a significant effect. However, the addition of SMB factors and HML factors could increase the coefficient of determination in each formed portfolio.

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Mårtensson, Linda, Kirsty Cleary, Petra Holmkvist, Mathilda Kovacek, Carolin Svensson, Monika Semmrich, Therese Blidberg et al. "Abstract 4156: BI-1808 - a first in class ligand-blocking αTNFR2 antibody for cancer immunotherapy". Cancer Research 82, n. 12_Supplement (15 giugno 2022): 4156. http://dx.doi.org/10.1158/1538-7445.am2022-4156.

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Abstract The pleiotropic TNF-α:TNFR axis plays a central role in immune regulation. While the cellular expression of TNFR1 is broad, TNFR2 expression is mainly restricted to immune cells. The therapeutic potential of targeting TNFR2 for cancer treatment has been previously indicated and to gain further insight, we generated a wide panel of TNFR2-specific antibodies using the n-CoDeR F.I.R.S.T™ target and antibody discovery platforms. We identified antibodies against mouse or human TNFR2 that could block TNF-α binding and showed potent anti-tumor activity in several immune-competent models, both as single agent and in combination with anti-PD1. The mechanism-of-action was shown to be FcγR dependent and likely mediated through a combination of intra-tumor T reg depletion, CD8+ T cell expansion and modulation of innate immune cells e.g. neutrophils and myeloid cells. Toxicological studies of the human lead-candidate BI-1808 in non-human primates (NHP) demonstrated very good tolerability at doses up to 200 mg/kg, and in vitro studies with human cells showed no signs of harmful cytokine release. Furthermore, in vivo studies using immune competent mouse cancer experimental models showed a clear relationship between dose, receptor occupancy (RO) and efficacy. In both murine models and in the NHPs, soluble TNFR2 was clearly modulated by the treatment and closely correlated with RO. In addition, several changes in the immune cells (e.g. T cells and neutrophils) in the blood compartment were observed. Since January 2021, BI-1808 is evaluated in an ongoing Phase I/IIa trial. Similar to the preclinical studies, correlations between dose, RO and soluble TNFR2 has been clearly observed in the patients. In addition, and consistent with TNF-α:TNFR biology being conserved across the species, modulations of T cell and neutrophil numbers are also paralleled between the patients, NHPs and mice, increasing the likelihood of successful clinical translation of our findings. Citation Format: Linda Mårtensson, Kirsty Cleary, Petra Holmkvist, Mathilda Kovacek, Carolin Svensson, Monika Semmrich, Therese Blidberg, Mimoza Demiri, Osman Dadas, Marie Borggren, Vici Pitic, Sean H. Lim, Stephen A. Beers, Susanne Gertsson, Kristoffer S. Rohrberg, Ingrid Karlsson, Andres McAllister, Mark S. Cragg, Björn Frendeus, Ingrid Teige. BI-1808 - a first in class ligand-blocking αTNFR2 antibody for cancer immunotherapy [abstract]. In: Proceedings of the American Association for Cancer Research Annual Meeting 2022; 2022 Apr 8-13. Philadelphia (PA): AACR; Cancer Res 2022;82(12_Suppl):Abstract nr 4156.

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Koseoglu, Mehmet A., John Parnell e Hasan Arici. "Co-occurrence network analysis (CNA) as an alternative tool to assess survey-based research models in hospitality and tourism research". Journal of Global Business Insights 7, n. 1 (marzo 2022): 66–77. http://dx.doi.org/10.5038/2640-6489.7.1.1179.

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Hospitality and tourism (H&T) researchers employ structural equation modeling (SEM) and other multivariate techniques to test their models with survey data. These approaches assess relationships among constructs and model fit, but they do not highlight the most influential survey items or links among them. Other challenges include method-specific requirements for appropriate data, the best indices to identify optimal models, minimum sample sizes, missing data, and interpreting the results from complex models. Co-occurrence network analysis (CNA) can mitigate these limitations. This study validates CNA in the H&T field with a survey dataset that assesses market strategy, nonmarket strategy (NMS), organizational values, and firm performance. CNA is proposed as a complement to existing multivariate approaches for assessing survey data. The assessment includes nine steps: (1) identify the research purpose and hypothesis, (2) determine the hypothesis-related items to measure, (3) determine the sample, (4) administer the survey, (5) determine the analysis method, (6) test the hypotheses, (7) prepare survey inputs for CNA, (8) employ CNA, and (9) visualize and interpret results. This pathway demonstrates how future research can apply and address CNA's advantages and limitations.

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Meale, S. J., S. Ding, M. L. He, M. E. R. Dugan, G. O. Ribeiro, A. Y. Alazzeh, H. Holo, O. M. Harstad, T. A. McAllister e A. V. Chaves. "Effect ofPropionibacterium freudenreichiion ruminal fermentation patterns, methane production and lipid biohydrogenation of beef finishing diets containing flaxseed oil in a rumen simulation technique". Canadian Journal of Animal Science 94, n. 4 (dicembre 2014): 685–95. http://dx.doi.org/10.4141/cjas-2014-051.

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Meale, S. J., Ding, S., He, M. L., Dugan, M. E. R., Ribeiro Jr. G. O., Alazzeh, A. Y., Holo, H., Harstad, O. M., McAllister, T. A. and Chaves, A. V. 2014. Effect of Propionibacterium freudenreichii on ruminal fermentation patterns, methane production and lipid biohydrogenation of beef finishing diets containing flaxseed oil in a rumen simulation technique. Can. J. Anim. Sci. 94: 685–695. The objectives of this study were to examine the effects of Propionibacterium freudenreichii (strain T54; PB) and flaxseed oil (FO) in a total mixed ration on ruminal fermentation, CH4production and fatty acid biohydrogenation in two artificial rumens (RUSITEC). The experiment consisted of 8 d of adaptation and 12 d of sample collection with four replicate fermenters per treatment. Treatments were: (1) CON; (2) PB; (3) FO (60 g kg−1DM with autoclaved PB); (4) FOPB (60 g kg−1DM with PB). Disappearance of DM (g kg−1DM) and gas production (mL g−1DM) were not affected by treatment (P>0.05). Inclusion of FOPB increased (P=0.01) total volatile fatty acid (VFA) production (mmol d−1), compared with CON and PB. The acetate:propionate ratio was reduced (P<0.001) in all treatments, compared with CON. Methane production (mL g−1DM or mL g−1DMD) was lowest (P<0.001) with PB (27.1%); however, FO (14.3%) and FOPB (19.3%) also reduced CH4compared with CON. Fatty acid profiles for PB were similar (P>0.05) to CON for most fatty acids. Concentrations of 18:3n-3 were greater (P<0.001) in FO and FOPB in both digesta and effluent, compared with CON. Propionibacterium freudenreichii had very little effect on ruminal biohydrogenation, but reduced CH4production under the current conditions as a result of increasing propionate production.

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Mikucki, Maryann, Joseph Skitzki, Daniel Fisher, Andrew Luster e Sharon Evans. "Obligate role of CXCR3 chemokine receptor for trafficking of effector CD8 T cells in the tumor microenvironment (46.14)". Journal of Immunology 188, n. 1_Supplement (1 maggio 2012): 46.14. http://dx.doi.org/10.4049/jimmunol.188.supp.46.14.

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Abstract Trafficking of tumor-reactive T cells across vascular checkpoints is a critical juncture in the effector phase of cancer immunity although this step is largely unexplored. We recently showed that poor trafficking of blood-borne CD8 effector T cells across tumor microvascular checkpoints is a significant obstacle to antitumor immunity. This bottleneck can be overcome by preconditioning regimens using systemic thermal therapy (STT, 39.5 ± 0.5°C, 6 h) that promotes E/P-selectin and ICAM-1-dependent trafficking of adoptively transferred CD8 T cells and subsequent lysis of tumor targets. Here we investigated the chemokine receptor requirements for trafficking of tumor-specific OT-I CD8 T cells across microvascular barriers in B16-OVA murine melanoma. We identified a non-redundant role for CXCR3, but not CXCR4, in T cell trafficking to tumors under both homeostatic and STT conditions using CXCR3-deficient OT-I T cells. Parallel results were observed by intravital microscopy whereby CXCR3 was necessary for T cells to undergo chemokine-dependent transition from rolling to firm arrest in tumor vessels of STT-pretreated mice. Taken together, these studies provide the first evidence that CXCR3 is obligatory for T cell trafficking across tumor vascular gateways and support strategic use of therapies to augment chemokine-dependent delivery of immune cells for the treatment of cancer. Supported by the NIH (CA79765, CA085183), and the Jennifer Linscott Tietgen Family Foundation.

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Castro Trujillo, Angelina, Rajesh Bharat Jethwa, Stefan Stadlbauer, Julia Valentin e Stefan A. Freunberger. "Redox Active Organic Liquids for Energy Storage". ECS Meeting Abstracts MA2023-02, n. 65 (22 dicembre 2023): 3050. http://dx.doi.org/10.1149/ma2023-02653050mtgabs.

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The necessity to move to renewable energy sources has increased over the last few years. However, to ensure a good transition and effective energy supply, efficient, cheap, and green technologies are required as grid-level storage.1 Redox-Active Organic Materials (ROMs) are a fast-growing research topic in different electrochemical storage devices. Their advantageous characteristics of being formed from highly abundant elements, having a high electrochemical tunability, ease of handling and device processing, and high versatility for a variety of energy storage applications make ROMs attractive.1–3 Redox-Active Liquids (RALs) are themselves a new trend within the category of ROMs because the physical properties of organic liquids are advantageous for some storage devices.4–6 Those advantages include no requirement for materials processing after synthesis, high miscibility and/or high solubility with battery electrolytes, the ability to be used as a solvent themselves without any additional additives,4,5 and the avoidance of surface-related changes e.g., dendrites.7 RALs have been studied as mediators or active materials in the context of different applications such as supercapacitors,6,8 conventional,4,5,9 and hybrid-flow batteries.10,11 In this work, we present the synthesis and physio-chemical characterization of different RALs that can be used in such energy storage devices. The characterization results supported by computational analyses were used to investigate the correlation between the chemical structure and the electrochemical properties of the compounds. The obtained information was then further used to inform the design of further compounds with enhanced electrochemical properties. (1) Schon, T. B.; McAllister, B. T.; Li, P. F.; Seferos, D. S. The Rise of Organic Electrode Materials for Energy Storage. Chem Soc Rev 2016, 45 (22), 6345–6404. https://doi.org/10.1039/c6cs00173d. (2) Kwon, G.; Ko, Y.; Kim, Y.; Kim, K.; Kang, K. Versatile Redox-Active Organic Materials for Rechargeable Energy Storage. Acc Chem Res 2021, 54 (23), 4423–4433. https://doi.org/10.1021/acs.accounts.1c00590. (3) Lee, S.; Hong, J.; Kang, K. Redox-Active Organic Compounds for Future Sustainable Energy Storage System. Advanced Energy Materials. Wiley-VCH Verlag August 1, 2020. https://doi.org/10.1002/aenm.202001445. (4) Zhao, Y.; Zhang, J.; Agarwal, G.; Yu, Z.; Corman, R. E.; Wang, Y.; Robertson, L. A.; Shi, Z.; Doan, H. A.; Ewoldt, R. H.; Shkrob, I. A.; Assary, R. S.; Cheng, L.; Srinivasan, V.; Babinec, S. J.; Zhang, L. TEMPO Allegro: Liquid Catholyte Redoxmers for Nonaqueous Redox Flow Batteries. J Mater Chem A Mater 2021, 9 (31), 16769–16775. https://doi.org/10.1039/d1ta04297a. (5) Robertson, L.; Udin, M. A.; Shlrob, I. A.; Moore, J. S.; Zhang, L. Liquid Redoxmers for Nonaqueous Redox Flow Batteries. ChemSusChem 2023, e202300043. https://doi.org/10.1002/CSSC.202300043. (6) Fontaine, O. A Deeper Understanding of the Electron Transfer Is the Key to the Success of Biredox Ionic Liquids. Energy Storage Mater 2019, 21, 240–245. https://doi.org/10.1016/J.ENSM.2019.06.023. (7) Bao, J.; Li, C.; Zhang, F.; Wang, P.; Zhang, X.; He, P.; Zhou, H. A Liquid Anode of Lithium Biphenyl for Highly Safe Lithium-Air Battery with Hybrid Electrolyte. Batter Supercaps 2020, 3 (8), 708–712. https://doi.org/10.1002/BATT.202000092. (8) Mourad, E.; Coustan, L.; Lannelongue, P.; Zigah, D.; Mehdi, A.; Vioux, A.; Freunberger, S. A.; Favier, F.; Fontaine, O. Biredox Ionic Liquids with Solid-like Redox Density in the Liquid State for High-Energy Supercapacitors. Nature Materials 2016 16:4 2016, 16 (4), 446–453. https://doi.org/10.1038/nmat4808. (9) Chen, H.; Niu, Z.; Zhao, Y. Redox-Active Binary Eutectics: Preparation and Their Electrochemical Properties. Electrochem commun 2021, 126. https://doi.org/10.1016/j.elecom.2021.107028. (10) Shimizu, A.; Takenaka, K.; Handa, N.; Nokami, T.; Itoh, T.; Yoshida, J.-I.; Shimizu, A.; Takenaka, K.; Yoshida, J.; Handa, N.; Nokami, T.; Itoh, T. Liquid Quinones for Solvent-Free Redox Flow Batteries. Advanced Materials 2017, 29 (41), 1606592. https://doi.org/10.1002/ADMA.201606592. (11) Chen, N.; Chen, D.; Wu, J.; Lai, Y.; Chen, D. Polyethylene Glycol Modified Tetrathiafulvalene for High Energy Density Non-Aqueous Catholyte of Hybrid Redox Flow Batteries. Chemical Engineering Journal 2023, 462. https://doi.org/10.1016/j.cej.2023.141996.

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Narvaez, N., A. Y. Alazzeh, Y. Wang e T. A. McAllister. "Effect of Propionibacterium acidipropionici P169 on growth performance and rumen metabolism of beef cattle fed a corn- and corn dried distillers’ grains with solubles-based finishing diet". Canadian Journal of Animal Science 94, n. 2 (giugno 2014): 363–69. http://dx.doi.org/10.4141/cjas2013-130.

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Narvaez, N., Alazzeh, A. Y., Wang, Y. and McAllister, T. A. 2014. Effect of Propionibacterium acidipropionici P169 on growth performance and rumen metabolism of beef cattle fed a corn- and corn dried distillers’ grains with solubles-based finishing diet. Can. J. Anim. Sci. 94: 363–369. A growth and metabolism experiment was conducted to evaluate the effect of Propionibacterium acidipropionici P169 on feedlot steers fed a corn- and corn dried distillers' grains with soluble (DDGS)-based finishing diet. Steers (40 non-cannulated and 8 ruminally cannulated) were divided into two groups and administered 10 g head−1 d−1 of maltodextrin containing 1×1011 colony-forming units (CFU) of P169 or the same amount of carrier (Control), top-dressed once daily upon feeding. Feed intake, growth rate and feed efficiency were determined over 115 d. For cannulated steers, ruminal pH was monitored continuously for 5 d during the second week of each month over the entire feeding period with rumen samples collected 3 h after feeding on days 1 and 5. Molar proportions of butyrate, branched-chain volatile fatty acids (VFA) and NH3-N concentration increased (P<0.01) with P169, whereas total VFA, molar proportions of propionate, the acetate:propionate ratio, and lactate concentration did not differ (P>0.05) between treatments. P169 had a limited effect on ruminal pH as duration and area under the curve both at pH 5.5 and 5.2 as well as frequency of acute ruminal acidosis bouts were similar (P>0.05) for both groups. Compared with control steers, steers fed P169 had more (P<0.05) bouts of subacute ruminal acidosis (SARA). All steers had similar (P>0.05) feed intake, growth rate, feed efficiency and carcass characteristics, except for longissiumus muscle area, being less (P<0.05) for P169 steers than controls. Supplementing P169 to beef cattle fed a corn- and corn DDGS-based finishing diet had no effect on growth performance of beef cattle or ruminal pH and increased the bouts of SARA.

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Geeraert, Dustin. "“In the Shadow of Greater Events in the World:” The Northern Epic in the Wake of World War II". Scandinavian-Canadian Studies 26 (1 dicembre 2019): 240–75. http://dx.doi.org/10.29173/scancan170.

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ABSTRACT: World War II was marked by widespread use of heroic narratives, national legacies, and grand ideas about destiny or the “arc of history.” These topics have a firm foundation in medieval literature, particularly in northern traditions. While literary medievalism had been in the limelight during the nineteenth century, during the early twentieth century it had been dismissed as a quaint curiosity; suitable for the benighted souls of the reading public, perhaps, but not to be taken seriously by avant-garde intellectuals. In the mid-twentieth century, however, literary medievalism returned with a vengeance. Questioning the critical narrative of twentieth-century literary history, this article examines iconoclastic works by Halldór Laxness (Iceland), T. H. White (England), John Gardner (America), and the Strugatsky brothers (Arkady and Boris, Russia), in order to compare perspectives on medievalism from different countries in the aftermath of the bloodiest conflict of all time.

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Angelo, Stefanus, e Nunung Nuryani. "PENGARUH PILIHAN METODE NILAI WAJAR PROPERTI INVESTASI TERHADAP NILAI PERUSAHAAN REAL ESTATE". Jurnal Akuntansi 10, n. 2 (31 agosto 2021): 90–97. http://dx.doi.org/10.46806/ja.v10i2.801.

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IAS 40 (adopted in PSAK 13, 2012) about investment properties allowing companies to choose the method of measuring their investment properties, namely the cost method and the fair value method. Side that oppose fair value method argue that fair value is unreliable and costly. The purpose of this study, therefore, is to examine the relevance of the fair value accounting choice method and determinants that affect of fair value accounting choice method for investment property. This research is using secondary data observation technique which acquired from annual financial reports for real estate, manufacturing, and trading sector companies listed on the Indonesia Stock Exchange during the 2012-2016 period. By using judgment sampling method, the research sample tested were 48 companies (19 real estate companies, 15 manufacturing companies, and 14 trading companies). The results of this research shows that fair value accounting choice method has a positive significant on firm value. In that case shows that fair value accounting choice have a value relevance so it can help investor to make a investment decision. For determinants of fair value accounting choice, that firm size variables has significant positive and leverage significant negatively with determinants of fair value accounting choice while big four has no effect on determinants of fair value accounting choice. Keywords: Value relevance, Investment property, Firm size, Leverage, Big four. References: Acaranupong, K. (2017). Accounting practices and value relevance of investment property: Evidence from firms listed on the stock exchange of Thailand. Asian Journal of Business and Accounting, 10(2), 1–41. Ahmad, F. B., & Mohammad, A. (2015). The Effect of Fair Value Accounting on Jordanian Investment Properties. International Journal of Financial Research, 6(4), 99–113. Al-Khadash, H. A., & Ahmad, K. (2014). The Effects of the Fair Value Option under IAS 40 on the Volatility of Earnings. Journal of Applied Finance & Banking, 4(5), 95–113. Al-khadash, H., & Abdullatif, M. (2009). Consequences of fair value accounting for financial instruments in the developing countries: the case of banking sector in Jordan. Jordan Journal of Business Administration, 5(4). Alhusaini, W., & Mostafa, E. (2016). Accounting for property investment : an examination of the value relevance of unrealised gains and losses recognised under IAS 40 Walid Alhusaini and Mostafa Elshamy *, 6(2), 100–117. Barth, M. E. (2000). Valuation-based accounting research: Implications for financial reporting and opportunities for future research. Accounting and Finance, 40(1), 7–31. Beisland, L. A. (2009). A Review of the Value Relevance Literature. The Open Business Journal, 2(1), 7–27. Carroll, T., Linsmeier, T., & Petroni, K. (2003). The Reliability of Fair Value versusHistorical Cost Information: Evidence from Closed-End Mutual Funds. Journal of Accounting, Auditing & Finance, 18(1), 1. Chen, K. L., Road, S. S., & Tsang, D. (2013). Earnings management , firm location , and financial reporting choice: An analysis of fair value reporting for investment properties in an emerging market. Christensen, H. B., & Nikolaev, V. V. (2009). Who uses fair value accounting for non-financial assets after IFRS adoption. SSRN Working Paper, (9), 1–46. DeAngelo, L. E. (1981). AUDITOR SIZE AND AUDIT QUALITY. Journal of Accounting and Economics, 3(May), 183–199. Farahmita, A., & Siregar, S. V. (2014). FAKTOR-FAKTOR YANG MEMPENGARUHI KEMUNGKINAN PERUSAHAAN MEMILIH METODE NILAI WAJAR UNTUK PROPERTI INVESTASI. Simposium Nasional Akuntansi XVII, 1–21. FASB. (1980). Statement of Financial Accounting Concepts No. 2 - Qualitative Characteristics of Accounting Information. FASB Concepts Statements, (2), 0. Ferri, M. G., & Jones, W. H. (1979). Determinants of financial structure: A new methodological approach. American Finance Association, 34(3), 631–644. Hendriksen, E. S., & Breda, M. F. Van. (2001). Accounting Theory. Irwin Profesional Publishing. Jabar, A., & Mohamed, A. (2015). The practices of fair value reporting on investment property in Malaysia, (August). Muller, K. A., Riedl, E. J., & Sellhorn, T. (2008). Causes and Consequences of Choosing Historical Cost versus Fair Value, 1–49. Muller, K., Riedl, E. J., & Sellhorn, T. (2008). Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry, (June 2014), Working Paper 1-43. Quagli, A., & Avallone, F. (2010). Fair value or cost model? Drivers of choice for IAS 40 in the real estate industry. European Accounting Review, 19(3), 461–493. Souza, F. Ê. A. de, Botinha, R. A., Silva, P. R., & Lemes, S. (2015). Comparability of Accounting Choices in Future Valuation of Investment Properties: An Analysis of Brazilian and Portuguese Listed Companies. Revista Contabilidade & Finanças, 26(68), 154–166. Subramanyam, K. R. (2014). Financial Statement Analysis (11th ed.). McGraw-Hill. Tan, M. Z., Mohamat Sabri Hassan, & Embong, Z. (2014). Value Relevance of Investment Properties’ Fair Value and Board Characteristics in Malaysian Real Estate Investment Trusts. Asian Journal of Accounting and Governance, 5, 1–13. Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2013). Financial Accounting (IFRS). John Wiley & Sons, Inc. Wooten, T. C. (2003). Research About Audit Quality. The CPA Journal.

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Kumar, Harendra. "PLEOMORPHIC ADENOMA IN PARAPHARYNGEAL SPACE – A CASE REPORT AND REVIEW LITERATURE". UP STATE JOURNAL OF OTOLARYNGOLOGY AND HEAD AND NECK SURGERY 11, n. 1 (30 giugno 2023): 56–60. http://dx.doi.org/10.36611/upjohns/volume11/issue1/10.

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INTRODUCTION Parapharyngeal tumours account for 0.5% of all head and neck masses and vast majority are b e n i g n . P l e o m o r p h i c a d e n o m a s o f t h e parapharyngeal space arise from the deep lobe of parotid gland present in oropharynx. MATERIAL AND METHOD A case of benign tumor of Parapharyngeal Space was admitted in the Otorhinolaryngology department of a tertiary care centre. The patient was a 26yr old female presented with chief complaints of difficulty in swallowing and swelling in the oral cavity since 2 months. On examination there was a firm swelling on right submandibular region and upper side of neck and uvula was deviated towards left side. CTscan revealed a heterogenous mass in the parapharyngeal space. Provisional diagnosis of benign salivary gland tumor of the parapharyngeal space was made. Tumour was surgically excised and tissue send for histopathological examination, which confirmed the tumour as Pleomorphic adenoma. CONCLUSION Pleomorphic adenoma in parapharyngeal space is of rare occurrence. An adequate clearance of the tumor with a cuff of surrounding dispensable normal tissues is the key to successful treatment of such tumors. Keywords: Pleomorphic Adenoma; Parapharyngeal Space;

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Sheppard, S. C., S. Bittman, G. Donohoe, D. Flaten, K. M. Wittenberg, J. A. Small, R. Berthiaume et al. "Beef cattle husbandry practices across Ecoregions of Canada in 2011". Canadian Journal of Animal Science 95, n. 2 (giugno 2015): 305–21. http://dx.doi.org/10.4141/cjas-2014-158.

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Sheppard, S. C., Bittman, S., Donohoe, G., Flaten, D., Wittenberg, K. M., Small, J. A., Berthiaume, R., McAllister, T. A., Beauchemin, K. A., McKinnon, J., Amiro, B. D., MacDonald, D., Mattos, F. and Ominski, K. H. 2015. Beef cattle husbandry practices across Ecoregions of Canada in 2011. Can. J. Anim. Sci. 95: 305–321. Beef production in Canada is diverse in many dimensions with numbers of cattle per operation ranging over 10 000-fold, pasture usage from nil to 100%, and types of operations from solely cow–calf to exclusively feedlot finishing. This study summarizes management information obtained from a survey conducted in 2012 (about 2011) on 1009 beef operations in Canada. Many of the results clearly differentiate the practices in the Prairies from those in Ontario and Quebec. Compared to eastern Canada, the Prairies had earlier and shorter calving seasons, higher weaning weights, utilized more winter grazing with a variety of strategies, grew and fed more barley than corn, used more seasonal feeding areas and feedlots (and hence fewer barns), and more commonly spread manure in the fall. Many of the management practices used by cow–calf operations would have low environmental impact, including extensive use of grazing even in winter, low fertilizer inputs and feeding perennial forages with a high content of legumes. Some practices such as not covering forages or manure storage structures were common and could be changed to improve forage quality and reduce manure emissions. Most forage was harvested 3–7 d after full bloom. Earlier harvest has the potential to improve forage quality, which could reduce dependence on arable crops. Finishing operations used more housing, fed more arable-land crops and less perennial forages, and practiced little grazing. Rationale regarding the adoption of many of the management strategies was reported by the producers. For example, winter grazing was adopted primarily to reduce costs and labour, but for some it was also linked to a late calving season. Preferred sources of technical information included their own experience, farm print media, producer organisations and demonstrations at field days. The survey also identified several areas in which the industry may realize improved sustainability.

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Amat, S., S. Hendrick, T. A. McAllister, H. C. Block e J. J. McKinnon. "Effects of distillers’ dried grains with solubles from corn, wheat or a 50:50 corn:wheat blend on performance, carcass characteristics and serum sulphate levels of feedlot steers". Canadian Journal of Animal Science 92, n. 3 (settembre 2012): 343–51. http://dx.doi.org/10.4141/cjas2011-127.

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Amat, S., Hendrick, S., McAllister, T. A., Block, H. C. and McKinnon, J. J. 2012. Effects of distillers’ dried grains with solubles from corn, wheat or a 50:50 corn:wheat blend on performance, carcass characteristics and serum sulphate levels of feedlot steers. Can. J. Anim. Sci. 92: 343–351. Two trials were conducted to evaluate the effects of corn (CDDGS), wheat (WDDGS) or a 50:50 corn:wheat blend (BDDGS) dried distillers’ grains with solubles (DDGS) on performance (Trials 1 and 2), carcass traits (Trial 2) and serum sulphate level (Trial 2) of steers. In Trial 1, 396 steers (281.1±19.6 kg) were fed one of three backgrounding diets. The control diet was 34.3% barley grain, 26.0% grass hay, 10.3% barley straw, 22.8% barley silage and 6.7% supplement [dry matter (DM) basis]. For the two treatments, 17% of the barley was replaced with CDDGS or WDDGS. In Trial 2, 288 steers (273.9±18.5 kg) were backgrounded and finished. Backgrounding diets were identical to Trial 1, with a third treatment where 17% of the barley grain was replaced with BDDGS. The control finishing diet was 86.8% barley grain, 7.4% barley silage and 5.8% supplement (DM basis). Treatments included replacement of 40% of the barley grain (DM basis) with CDDGS, BDDGS or WDDGS. In Trial 1, there was no effect of DDGS on dry matter intake (DMI) (P=0.49), average daily gain (ADG) (P=0.64), feed efficiency (P=0.06), ultrasound fat (USFAT) (P=0.90) or longissimus dorsi (USLD) (P=0.071) area. In Trial 2, overall, DMI of cattle fed WDDGS was higher (P=0.03) than control or CDDGS cattle, with BDDGS intermediate. In contrast, ADG was higher (P<0.01) for the CDDGS and BDDGS than either the control or WDDGS fed cattle. The CDDGS and BDDGS cattle were more efficient (P<0.01) than those fed WDDGS with the controls intermediate. Cattle fed CDDGS or WDDGS exhibited higher (P<0.01) serum sulphate levels compared with BDDGS or control cattle, reflecting differences in sulphur intake. The results indicate that CDDGS is a superior energy source to WDDGS and that both sources of DDGS can be used as a partial replacement for barley in backgrounding and finishing diets for cattle.

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Ichwanudin, Wawan, Atika Rizki Istiqomah e Emma Suryani. "PENGARUH PROFITABILITAS TERHADAP HARGA SAHAM DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL". Jurnal Manajemen Sinergi 11, n. 2 (17 novembre 2023): 1–10. http://dx.doi.org/10.33387/jms.v11i2.7151.

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ABSTRACTObjective: This study was conducted to evaluate the effect of profitability (ROA) on stock prices, considering capital structure (DER) as an intervening variable and company size as a control variable.Methodology: The sample in this study is a company incorporated in LQ45 on the Indonesia Stock Exchange which has complete data for the period 2018-2022. The data analysis method used is Path Analysis using the SPSS 20.0 program.Finding: The first, second, third, and fourth (H) hypotheses were accepted because the t statistic value was greater than t table, and the p value was smaller than alpha 0.05.Conclusion: The results indicate that ROA has a significant positive effect on stock prices. However, ROA has no significant effect on capital structure (DER), while DER has a significant negative effect on stock price. These results indicate that DER is unable to mediate the relationship between ROA and stock price. Firm size can serve as a control variable in the effect of profitability on stock price. This study shows important findings, that signaling theory can be confirmed where the profitability ratio is a positive signal for investors. However, it does not support the packing order theory because the capital structure is not influenced by profitability, so the capital structure does not mediate profitability on stock price.

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Ballew, Lincoln, Kanchan Singh, Vidhi Chandra, Tingting Mills, Erika Y. Faraoni, Victoria Mota, Trent Clark et al. "Abstract IA013: Preclinical testing of CD73 inhibitors for pancreatic cancer immunoprevention". Cancer Prevention Research 15, n. 12_Supplement_2 (1 dicembre 2022): IA013. http://dx.doi.org/10.1158/1940-6215.tacpad22-ia013.

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Abstract Introduction: The all stages combined five-year survival rate for pancreatic adenocarcinoma (PDA) is 11%; however, the five-year survival rate for localized PDA is 42%. These statistics highlight the importance of early prevention strategies to prevent disease progression and metastatic dissemination. Through the NCI PREVENT program, this research program explores immunoprevention strategies for PDA by targeting CD73, a gatekeeper ectoenzyme responsible for production of extracellular adenosine. We have recently shown aggressive subtypes of pancreatic intraepithelial neoplasia (PanIN) and PDA arising in ductal pancreatic epithelium have elevated CD73 and intrapancreatic adenosine indicating adenosine generation may be an early trigger of immunosuppression. We hypothesize inhibition of CD73 and adenosine generation will promote a more robust anti-tumor immune response and prevent PanIN and PDA progression. Methods: We tested three small molecule CD73 inhibitors (APCP, OP-5244, and AB680) in a syngeneic PDA mouse model by injecting 100-200k murine PDA cells derived from KrasG12D;Trp53R172H/+;Pdx:Cre (KPC) mice in the flanks of C57BL/6 female mice. Tumor sizes were measured weekly and tumor volume and mass were recorded at time of death. Dosage: APCP oral gavage (3x/week at 20mg/kg) and intraperitoneal (IP) (3x/week at 20 mg/kg). OP-5244 oral (3x/week at 25mg/kg and 10mg/kg). AB680 oral gavage (3x/week at 10mg/kg). HPLC analysis was performed for each inhibitor to quantify adenosine levels. Results: IP delivery of APCP significantly reduced tumor growth and intratumoral adenosine levels; however oral gavage delivery did not reduce tumor growth. Similarly, oral gavage delivery of OP-5244 did not reduce tumor growth. AB680 significantly reduced tumor volume and intratumoral adenosine levels and CyTOF immunoprofiling showed activated CD8+ T cells, dendritic cells, and macrophages were significantly increased in the tumors from AB680 treated mice. Conclusion: APCP IP delivery is more effective than oral gavage delivery and OP-5244 oral gavage delivery does not significantly decrease tumor growth. AB680 oral gavage delivery significantly decreases tumor growth and tumor adenosine concentrations. We observed a significant increase in infiltration of activated CD8+ T cells. AB680 shows high translational potential for preclinical testing in spontaneous GEM models. Citation Format: Lincoln Ballew, Kanchan Singh, Vidhi Chandra, Tingting Mills, Erika Y. Faraoni, Victoria Mota, Trent Clark, Lana Vornik, Michelle I. Savage, Shizuko Sei, Altaf Mohammed, Holger K. Eltzschig, Powel H. Brown, Florencia McAllister, Jennifer M. Bailey-Lundberg. Preclinical testing of CD73 inhibitors for pancreatic cancer immunoprevention [abstract]. In: Proceedings of the Second Biennial NCI Meeting: Translational Advances in Cancer Prevention Agent Development (TACPAD); 2022 Sep 7-9. Philadelphia (PA): AACR; Can Prev Res 2022;15(12 Suppl_2): Abstract nr IA013.

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Stein, Jens V., Antal Rot, Yi Luo, Manjunath Narasimhaswamy, Hideki Nakano, Michael D. Gunn, Akio Matsuzawa, Elizabeth J. Quackenbush, Martin E. Dorf e Ulrich H. von Andrian. "The Cc Chemokine Thymus-Derived Chemotactic Agent 4 (Tca-4, Secondary Lymphoid Tissue Chemokine, 6ckine, Exodus-2) Triggers Lymphocyte Function–Associated Antigen 1–Mediated Arrest of Rolling T Lymphocytes in Peripheral Lymph Node High Endothelial Venules". Journal of Experimental Medicine 191, n. 1 (3 gennaio 2000): 61–76. http://dx.doi.org/10.1084/jem.191.1.61.

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T cell homing to peripheral lymph nodes (PLNs) is defined by a multistep sequence of interactions between lymphocytes and endothelial cells in high endothelial venules (HEVs). After initial tethering and rolling via L-selectin, firm adhesion of T cells requires rapid upregulation of lymphocyte function–associated antigen 1 (LFA-1) adhesiveness by a previously unknown pathway that activates a Gαi-linked receptor. Here, we used intravital microscopy of murine PLNs to study the role of thymus-derived chemotactic agent (TCA)-4 (secondary lymphoid tissue chemokine, 6Ckine, Exodus-2) in homing of adoptively transferred T cells from T-GFP mice, a transgenic strain that expresses green fluorescent protein (GFP) selectively in naive T lymphocytes (TGFP cells). TCA-4 was constitutively presented on the luminal surface of HEVs, where it was required for LFA-1 activation on rolling TGFP cells. Desensitization of the TCA-4 receptor, CC chemokine receptor 7 (CCR7), blocked TGFP cell adherence in wild-type HEVs, whereas desensitization to stromal cell–derived factor (SDF)-1α (the ligand for CXC chemokine receptor 4 [CXCR4]) did not affect TGFP cell behavior. TCA-4 protein was not detected on the luminal surface of PLN HEVs in plt/plt mice, which have a congenital defect in T cell homing to PLNs. Accordingly, TGFP cells rolled but did not arrest in plt/plt HEVs. When TCA-4 was injected intracutaneously into plt/plt mice, the chemokine entered afferent lymph vessels and accumulated in draining PLNs. 2 h after intracutaneous injection, luminal presentation of TCA-4 was detectable in a subset of HEVs, and LFA-1–mediated TGFP cell adhesion was restored in these vessels. We conclude that TCA-4 is both required and sufficient for LFA-1 activation on rolling T cells in PLN HEVs. This study also highlights a hitherto undocumented role for chemokines contained in afferent lymph, which may modulate leukocyte recruitment in draining PLNs.

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Aprilia, Nur Amanda, Zainal Ruma, Anwar, Romansyah Sahabuddin e Burhanuddin. "THE EFFECT OF FREE CASH FLOW ON COMPANY VALUE IN MINING SECTOR COMPANIES ON THE INDONESIAN STOCK EXCHANGE". MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES 2, n. 2 (13 giugno 2023): 569–80. http://dx.doi.org/10.55047/marginal.v2i2.623.

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The mining sector plays a crucial role in the Indonesian economy, and understanding the factors that influence the value of mining companies is of great importance for investors and policymakers. One such factor is free cash flow, which represents the surplus cash generated by a company after meeting its operating expenses and capital expenditures. Companies with higher free cash flow may have more resources available for investment, debt reduction, or returning value to shareholders, which can potentially enhance their overall value. However, it is essential to investigate whether this relationship holds true specifically for mining sector companies listed on the Indonesia Stock Exchange during the period of 2020-2021. This study aimed to assess the impact of free cash flow on the value of mining sector companies listed on the Indonesia Stock Exchange between 2020 and 2021. This study is explanatory research with a quantitative approach. Secondary data was utilized, and the research focused on a population of 55 mining sector companies listed during that specific period. The sample, consisting of 38 companies, was selected using purposive sampling. The analysis employed descriptive statistics and simple linear regression analysis using IBM SPSS version 21 software. The findings revealed that although free cash flow demonstrated a positive relationship with firm value, this relationship was not statistically significant. The regression coefficient for the free cash flow variable was 0.013, indicating a positive effect. However, the partial T test resulted in a t-statistic value of 1.766 for the coefficient of the free cash flow variable, which was lower than the critical t-table value of 1.995. Therefore, the null hypothesis (Ho) was accepted, and the alternative hypothesis (H₁) was rejected.

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Black, Stephanie E., Bruno Follmer, Rinaldo André Mezzarane, Gregory E. P. Pearcey, Yao Sun e E. Paul Zehr. "Exposure to impacts across a competitive rugby season impairs balance and neuromuscular function in female rugby athletes". BMJ Open Sport & Exercise Medicine 6, n. 1 (giugno 2020): e000740. http://dx.doi.org/10.1136/bmjsem-2020-000740.

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ObjectivesWe used objective assessment tools to detect subtle neurological deficits that accompany repetitive and mild head impacts in contact sport across a season.MethodsFemale participants (n=13, 21±1.8 years old; 167.6±6.7 cm; 72.8±6.1 kg) completed assessments pre and post the varsity rugby season. A commercial balance board was used to assess static balance and response to dynamic postural challenge. Spinal cord excitability via the soleus H-reflex was assessed in both legs. Video analysis was used to identify head impact exposures.ResultsA total of 172 potential concussive events were verified across 11 athletes (15.6±11; 95% CI: 6.5 to 19.8). Balance performance was worse at post-season for total centre of pressure which increased by 26% in the double stance on a stable surface (t(12)=-2.33; p=0.03; d=0.6) and by 140% in the tandem stance on a foam surface (t(12)=-3.43; p<0.01; d=0.9). Despite that, dynamic postural performance was improved after the season (p<0.01). Spinal cord excitability in rugby athletes did not change across the season but deviated from normative values at baseline.ConclusionQuantitative measures revealed that exposure to impacts across a competitive rugby season impair balance in two specific stances in female rugby athletes. Tandem-leg stance on an unstable surface and double-leg stance on firm surface are useful assessment conditions when performed over a low-cost balance board, even without clinically diagnosed concussion.

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Junsheng, Mu, Tian Kun, Zhou Fan e Bo Ping. "Myocardial Patch Formation by Three-Dimensional Culture of Bone Marrow Mesenchymal Stem Cells with 3-Hydroxybutyrate-Co-4-Hydroxybutyrate Under Hypoxia". Journal of Biomaterials and Tissue Engineering 10, n. 7 (1 luglio 2020): 922–29. http://dx.doi.org/10.1166/jbt.2020.2353.

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Herein we researched the effects of a hypoxic microenvironment on bone marrow mesenchymal stem cells (BM-MSCs) on poly 3-hydroxybutyrate-co-4-hydroxybutyrate [P(3HB-co-4HB)] and present a theoretical basis for development of cell transplantation. Mouse bone marrow mesenchymal stem cells were isolated by whole bone marrow culture and surface antigens were analyzed by flow cytometry of passage 5 cells. P(3HB-co-4HB) and bone marrow mesenchymal stem cells were prepared as stem cell patches randomly divided into normoxia (control, 20% oxygen) and hypoxia (3% oxygen) groups. After 24 h, the patch was used for experiments. Cell proliferation was determined by CCK-8 assays. Adhesion, survival, and growth of cells on patches were observed by scanning electron microscopy. Expression of hypoxia-inducible factor-1α (HIF-1α) was tested by real-time quantitative PCR and western blotting. At 2 weeks after addition of cardiomyocyte differentiation inducer 5-azacytidine, cardiac troponin T (cTnT) expression was detected by immunofluorescence. After 24 h, the proliferation of the hypoxic group was considerably greater compared with the normoxic group (n = 12,P < 0 05). SEM demonstrated that the number of viable cells in the hypoxic group was higher than that in the normoxic group. Adhesion between cells and the patch was firm and cell morphology was normal in the hypoxic group. Significant upregulation of HIF-1α mRNA was observed by real-time quantitative PCR after 12 h (P < 0 05). HIF-1αprotein expression in the hypoxia group was considerably higher than that in the normoxia group. cTnT expression in the hypoxic group was more pronounced than that in the normoxic group. Our results show that a hypoxic microenvironment promotes the adhesion, survival, proliferation, and myocardial differentiation of bone marrow mesenchymal stem cells on a P(3HB-co-4HB) patch, which may be mediated by the HIF-1α; pathway.

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SIMPSON, MURRAY C. T. "The T. & T. Clark Story: A Victorian Publisher and the New Theology. With an Epilogue covering the Twentieth-century History of the Firm. By John A. H. Dempster. Pp. xix, 372. Edinburgh: Pentland Press. 1992. £45.00." Scottish Historical Review 73, n. 2 (ottobre 1994): 262–63. http://dx.doi.org/10.3366/shr.1994.73.2.262.

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Boda, Akash, Casey Ager, Kimal Rajapakshe, Spencer Lea, Maria Emilia Di Francesco, Philip Jones e Michael Curran. "758 High-potency synthetic STING agonists rewire the myeloid stroma in the tumour microenvironment to amplify immune checkpoint blockade efficacy in refractory pancreatic ductal adenocarcinoma". Journal for ImmunoTherapy of Cancer 9, Suppl 2 (novembre 2021): A793. http://dx.doi.org/10.1136/jitc-2021-sitc2021.758.

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BackgroundPancreatic ductal adenocarcinoma (PDAC) is one of the most lethal malignancies and is clinically unresponsive to immune checkpoint blockade (ICB) immunotherapy.1 2 High densities of immunosuppressive myeloid cells,3 a paucity of antigen-presenting cells4–6 and T cell exclusion from tumour microenvironment7 all contribute to the refractory nature of PDAC to immune-based therapies. We and others have shown that innate immune activation of myeloid stroma via engagement of the STING (Stimulator of Interferon Genes) pathway can mediate proinflammatory remodeling and trigger a flood of T cell infiltration into otherwise 'cold' tumours.8–11 To that end, intratumoral injection of cyclic dinucleotide (CDN) agonists of the STING pathway has been shown to foster local and abscopal tumor immunity.8–10 Despite proven therapeutic efficacy in preclinical models, the mechanistic basis at a cellular level of how CDNs reprogram the suppressive myeloid stroma to sensitise tumours to ICB is poorly understood.MethodsUsing RNA sequencing and protein arrays we profiled myeloid-derived suppressor cell (MDSC) and M2 macrophage function following stimulation with CDNs of ascending potency. We describe the effects of CDN STING agonists on cell cycle dynamics, metabolic reprogramming and c-Myc expression in MDSCs. Next, in an orthotopic Kras+/G12DTP53+/R172HPdx1-Cre (KPC)-derived model of PDAC, we determined the ability of intratumorally-administered CDNs to sensitise PDAC to checkpoint blockade using bioluminescent in vivo imaging and multi-parameter flow cytometry of tumor stroma post-therapy.ResultsMulti-omics profiling of MDSCs and M2 Macrophages of human and murine origin show that high-potency synthetic STING agonists rewire these populations from immunosuppressive to immune-permissive phenotypes in part through inhibition of c-Myc signaling, energy metabolic modulation, and antagonism of cell cycle. Intratumoral injection of the STING agonist, IACS-8803 resulted in an amplified therapeutic response to checkpoint blockade that was dependent on T/NK cell infiltration into the tumour. Furthermore, dimensionality reduction analyses of multiparameter flow cytometry data show proinflammatory remodeling of the myeloid stroma and enhanced T cell function as salient features of synthetic agonists versus natural CDNs in orchestrating the in vivo therapeutic benefit.ConclusionsThis study uncovers molecular and cellular mechanisms by which STING agonists drive proinflammatory conversion of tumour myeloid stroma. We are the first to report that synthetic CDN STING agonists affect MDSC and M2 macrophage repolarization through altering energy metabolism and c-Myc signalling. Lastly, we demonstrate the potential for high-potency STING agonists to overcome resistance to checkpoint blockade in an aggressive orthotopic tumour model of PDAC.ReferencesRoyal RE, Levy C, et al. Phase 2 trial of single agent Ipilimumab (anti-CTLA-4) for locally advanced or metastatic pancreatic adenocarcinoma. J Immunother 2010;33(8):828–33.Brahmer JR, Tykodi SS, et al. Safety and activity of anti-PD-L1 antibody in patients with advanced cancer. N Engl J Med 2012;366(26):2455–65.Karakhanova S, Link J. Characterization of myeloid leukocytes and soluble mediators in pancreatic cancer: importance of myeloid-derived suppressor cells. Oncoimmunology 2015;4:e998519.Dallal RM, Christakos P, et al. Paucity of dendritic cells in pancreatic cancer. Surgery 2002;131:135–138.Yamamoto T, Yanagimoto H, et al. Circulating myeloid dendritic cells as prognostic factors in patients with pancreatic cancer who have undergone surgical resection. J Surg Res 2012;173:299–308.Hegde S, Krisnawan V, et al. Dendritic cell paucity leads to dysfunctional immune surveillance in pancreatic cancer. Cancer Cell 2020;37(3):289–307.Beatty GL, Winograd R, et al. Exclusion of T cells from pancreatic carcinomas in mice is regulated by Ly6Clow F4/80+ extratumoral macrophages. Gastroenterology 2015;149(1):201–210.Baird JR, Friedman D, et al. Radiotherapy combined with novel STING-Targeting oligonucleotides results in regression of established tumors. Cancer Res 2016;76(1):50–61.Ager CR, Reilley MJ, et al. Intratumoral STING activation with T-cell checkpoint modulation generates systemic antitumor immunity. Cancer Immunol Res 2017;5(8):676–84.Smith TT, Moffett HF, et al. Biopolymers codelivering engineered T cells and STING agonists can eliminate heterogeneous tumors. J Clin Invest 2017;127(6):2176–91.Jing W, McAllister D, et al. STING agonist inflames the pancreatic cancer immune microenvironment and reduces tumor burden in mouse models. J Immunother Cancer 2019;7(1):115.

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Singh, Kanchan, Vidhi Chandra, Lincoln Ballew, Tingting Mills, Erika Y. Faraoni, Trent Clark, Lana A. Vornik et al. "Abstract 719: Preclinical testing of CD73 inhibitors for pancreatic cancer immunoprevention". Cancer Research 82, n. 12_Supplement (15 giugno 2022): 719. http://dx.doi.org/10.1158/1538-7445.am2022-719.

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Abstract Introduction: Pancreatic ductal adenocarcinoma (PDAC) is characterized by a profoundly immunosuppressive microenvironment. Innovative therapeutic strategies are urgently needed to stop the progression of precancerous lesions into aggressive PDAC, which remains a lethal malignancy. The goal of this research project is to test the immunopreventive strategies by targeting the ectonucleotidase CD73, one of the gatekeeper enzymes responsible for adenosine production and the formation of immunosuppressive tumor microenvironment in this malignancy. We hypothesize that inhibition of CD73 will prevent pancreatic intraepithelial neoplasia (PanIN) formation and progression to PDAC by reversing immunosuppression. Materials and methods: A syngeneic PDAC mouse model was employed by injecting 100k murine pancreatic cancer (KPC) cells in flanks of C57BL/6 female mice. Oral gavage of AB680 (small molecule CD73 inhibitor) was given three days/week at 10mg/kg starting the day after KPC injections and tumor sizes were measured weekly. Toxicity was analyzed by serum ALT analysis. At the time of death 6 weeks post-KPC inoculation, tumor volume and mass were recorded. In another experiment, AB680 was administered 3 days/week at 10mg/kg for 5 weeks. CyTOF immunoprofiling of digested tumors from control and AB680 treated mice and HPLC analysis on serum from the time of death were performed. Results: In experiment 1, by week three of the study, there was a significant difference in tumor volume between the control and AB680 treated groups (P=0.02). However, in weeks 4-5 AB680 reduced tumor growth compared to vehicle controls, but the grouped statistical analysis was not significant. When observing individual tumors, there was a reduction in tumor size in 30% of the AB680 treated mice between weeks 3-5, but the difference was not statistically different. ALT analysis determined AB680 does not induce liver toxicity. For experiment 2 (3x/week treatment with AB680), there was a significant reduction in tumor growth. Activated CD8-positive T cells, dendritic cells, and macrophages were significantly increased in the syngeneic tumors from AB680 treated mice. The intratumoral adenosine levels were significantly decreased in AB680 treated mice compared to vehicle treated mice. Conclusion: We conclude oral gavage delivery of CD73 inhibitor AB680 at 10mg/kg (6x/week) reduces tumor growth in KPC syngeneic tumor bearing mice. Treatment with AB680 at 10mg/kg 3x/week significantly increases tumor doubling time, significantly alters intratumoral immune cell populations, and results in a significant decrease in intratumoral adenosine levels. In addition, we observed a significant increase in infiltration of activated CD8-positive T cells indicating oral gavage delivery using AB680 reverses immunosuppression in vivo. [Supported by NCI 75N91019D00021/75N91020F00002] Citation Format: Kanchan Singh, Vidhi Chandra, Lincoln Ballew, Tingting Mills, Erika Y. Faraoni, Trent Clark, Lana A. Vornik, Michelle I. Savage, Holger K. Eltzschig, Altaf Mohammed, Shizuko Sei, Powel H. Brown, Florencia McAllister, Jennifer Bailey-Lundberg. Preclinical testing of CD73 inhibitors for pancreatic cancer immunoprevention [abstract]. In: Proceedings of the American Association for Cancer Research Annual Meeting 2022; 2022 Apr 8-13. Philadelphia (PA): AACR; Cancer Res 2022;82(12_Suppl):Abstract nr 719.

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Hidayati, Nurul, e Puji Sucia Sukmaningrum. "FAKTOR YANG MEMPENGARUHI VOLATILITAS HARGA SAHAM PADA EMITEN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX". Jurnal Ekonomi Syariah Teori dan Terapan 8, n. 6 (5 dicembre 2021): 706. http://dx.doi.org/10.20473/vol8iss20216pp706-713.

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ABSTRAKTujuan dari penelitian ini yaitu meneliti pengaruh kebijakan dividen, volume perdagangan, volatilitas laba, ukuran perusahaan dan tingkat hutang terhadap volatilitas harga saham di emiten yang terdaftar di JII dari tahun 2015 sampai 2019. Adapun manfaat dari penelitian ini dalam eksistensi pasar finansial secara global karena dapat mengukur tingkat risiko. Penelitian ini dibantu dengan alat analisis Eviews 10. Regresi data panel dipilih dalam penelitian ini. Hasil penelitian membuktikan bahwa secara individual dividend payout ratio, volume perdagangan dan volatilitas laba secara positif memiliki pengaruh yang signifikan, ukuran perusahaan secara negatif memiliki pengaruh signifikan, dan tingkat hutang tidak memiliki pengaruh signifikan terhadap volatilitas harga saham. Secara simultan, variabel dividend payout ratio, volume perdagangan, ukuran perusahaan, volatilitas laba, dan tingkat hutang signifikan berpengaruh terhadap volatilitas harga saham. Kata Kunci: Volatilitas harga saham, emiten syariah, regresi data panel. ABSTRACTThe purpose of this study is to examine the effect of dividend policy, trading volume, earnings volatility, company size and level of debt on stock price volatility in issuers listed in JII from 2015 to 2019. The benefits of this research are in the existence of global financial markets because it can measure the level of risk. This research is assisted by the analysis tool Eviews 10. Panel data regression. selected in this study. The results showed that partially the dividend payout ratio, trading volume and earnings volatility had a positive and significant effect, company size had a negative and significant effect, and the level of debt had no significant effect on stock price volatility. Simultaneously, the variable dividend payout ratio, trading volume, company size, earnings volatility, and level of debt have a significant effect on stock price volatility. Keywords: Stock price volatility, sharia company, panel data regression. DAFTAR PUSTAKABawono, A., & Shina, A. F. I. (2018). Ekonometrika terapan untuk ekonomi dan bisnis Islam aplikasi dengan Eviews. Salatiga: Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) IAIN Salatiga Press.Brigham, E. F., & Houston, J. F. (2011). Dasar-dasar manajemen keuangan, buku kedua. Jakarta: Salemba Empat.Camilleri, S. J., Grima, L., & Grima, S. (2019). The effect of dividend policy on share price volatility: an analysis of Mediterranean banks’ stocks. Managerial Finance, 45(2), 348–364. https://doi.org/10.1108/MF-11-2017-0451Dewi, S., & Paramita, R. A. S. (2019). Pengaruh kebijakan dividen, volume perdagangan, earning volatility, leverage, dan firm size terhadap volatilitas harga saham perusahaan LQ45. Jurnal Ilmu Manajemen, 7(3), 761–771.Fakhruddin, H. M. (2008). Istilah pasar modal A-Z. Jakarta: Elex Media Komputindo.Gumanti, T. A. (2013). Kebijakan Dividen (Pertama). UPP STIM YKPN.Jahfer, A., & Mulafara, A. H. (2016). Dividend policy and share price volatility: Evidence from Colombo stock market. Internaltional Journal Managerial and Financial Accounting, 8(2), 97–108. DOI:10.1504/IJMFA.2016.077947Jannah, R., & Haridhi, M. (2016). Pengaruh kebijakan dividen, earning volatility, dan leverage terhadap volatilitas harga saham pada perusahaan non-financing yang terdaftar di bursa efek Indonesia tahun 2010-2014. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 1(1), 133–148.Mehmood, A., Ullah, M. H., & Ul Sabeeh, N. (2019). Determinants of stock price volatility: Evidence from cement industry. Accounting, 5(4), 145–152. https://doi.org/10.5267/j.ac.2019.2.002Muhamad. (2016). Manajemen keuangan syari’ah analisis fiqh & keuangan. Yogyakarta: UPP STIM YKPN.Novius, A. (2017). Analisis pengaruh kebijakan deviden ( Dividen payout ratio dan devidend yield) terhadap volatilitas harga saham (Studi empiris pada perusahaan kelompok LQ45 yang terdaftar di BEI). Jurnal Al-Iqtishad, 13(1), 67. https://doi.org/10.24014/jiq.v13i1.4389Rowena, J., & Hendra. (2017). Earnings volatility, kebijakan dividen, dan pertumbuhan asset berpengaruh terhadap volatilitas harga saham pada perusahaan manufaktur di BEI periode 2013 – 2015. Jurnal Administrasi Kantor, 5(2), 231–242.Sarmanu. (2017). Dasar metodologi penelitian. Surabaya: Airlangga University Press.Septyadi, M. A., & Bwarleling, T. H. (2020). Pengaruh volume perdagangan saham, leverage, dan kebijakan dividen terhadap volatilitas harga saham, 2, 149–162.Shah, S. A., & Noreen, U. (2016). Stock price volatility and role of dividend policy: Empirical evidence from Pakistan. International Journal of Economics and Financial Issues, 6(2), 461–472.Spence. (1973). Job market signaling. The Quarterly Journal of Economics, 87(3), 355–374. https://doi.org/10.2307/1882010Tandelilin, E. (2010). Manajemen portofolio dan investasi. Surabaya: Kanisius.Yulinda, E., Pujiastuti, T., & Haryono, S. (2020). Analisis pengaruh dividend payout ratio, leverage, firm size, volume perdagangan, earning volatility, dan inflasi terhadap volatilitas harga saham pada perusahaan yang terdaftar dalam indeks LQ45 tahun 2014-2017. Jurnal Ilmiah Indonesia Ilmiah Indonesia, 5(5), 76. DOI:10.36418/syntax-literate.v5i5.1106Zainudin, R., Mahdzan, N. S., & Yet, C. H. (2018). Dividend policy and stock price volatility of industrial products firms in Malaysia. International Journal of Emerging Markets, 13(1), 203–217. https://doi.org/10.1108/IJoEM-09-2016-0250

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Hristov, A. N., M. Hanigan, A. Cole, R. Todd, T. A. McAllister, P. M. Ndegwa e A. Rotz. "Review: Ammonia emissions from dairy farms and beef feedlots". Canadian Journal of Animal Science 91, n. 1 (marzo 2011): 1–35. http://dx.doi.org/10.4141/cjas10034.

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Hristov, A. N., Hanigan, M., Cole, A., Todd, R., McAllister T. A., Ndegwa, P. and Rotz, A. 2011. Review: Ammonia emissions from dairy farms and beef feedlots. Can. J. Anim. Sci. 91: 1–35. Ammonia emitted from animal feeding operations is an environmental and human health hazard, contributing to eutrophication of surface waters and nitrate contamination of ground waters, soil acidity, and fine particulate matter formation. It may also contribute to global warming through nitrous oxide formation. Along with these societal concerns, ammonia emission is a net loss of manure fertilizer value to the producer. A significant portion of cattle manure nitrogen, primarily from urinary urea, is converted to ammonium and eventually lost to the atmosphere as ammonia. Determining ammonia emissions from cattle operations is complicated by the multifaceted nature of the factors regulating ammonia volatilization, such as manure management, ambient temperature, wind speed, and manure composition and pH. Approaches to quantify ammonia emissions include micrometeorological methods, mass balance accounting and enclosures. Each method has its advantages, disadvantages and appropriate application. It is also of interest to determine the ammonia emitting potential of manure (AEP) independent of environmental factors. The ratio of nitrogen to non-volatile minerals (phosphorus, potassium, ash) or nitrogen isotopes ratio in manure has been suggested as a useful indicator of AEP. Existing data on ammonia emission factors and flux rates are extremely variable. For dairy farms, emission factors from 0.82 to 250 g ammonia per cow per day have been reported, with an average of 59 g per cow per day (n=31). Ammonia flux rates for dairy farms averaged 1.03 g m−2 h−1 (n=24). Ammonia losses are significantly greater from beef feedlots, where emission factors average 119 g per animal per day (n=9) with values as high as 280 g per animal per day. Ammonia flux rate for beef feedlots averaged 0.174 g m−2 h−1 (n=12). Using nitrogen mass balance approaches, daily ammonia nitrogen losses of 25 to 50% of the nitrogen excreted in manure have been estimated for dairy cows and feedlot cattle. Practices to mitigate ammonia emissions include reducing excreted N (particularly urinary N), acidifying ammonia sources, or binding ammonium to a substrate. Reducing crude protein concentration in cattle diets and ruminal protein degradability are powerful tools for reducing N excretion, AEP, and whole-farm ammonia emissions. Reducing dietary protein can also benefit the producer by reducing feed cost. These interventions, however, have to be balanced with the risk of lost production. Manure treatment techniques that reduce volatile N species (e.g., urease inhibition, pH reduction, nitrification-denitrification) are also effective for mitigating ammonia emissions. Another option for reducing ammonia emissions is capture and treatment of released ammonia. Examples in the latter category include biofilters, permeable and impermeable covers, and manure incorporation into the soil for crop or pasture production. Process-level simulation of ammonia formation and emission provides a useful tool for estimating emissions over a wide range of production practices and evaluating the potential benefits of mitigation strategies. Reducing ammonia emissions from dairy and beef cattle operations is critical to achieving environmentally sustainable animal production that will benefit producers and society at large.

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Grimaldo, Maria T., Michael J. Clowers, Avantika Krishna, Katherine E. Larsen, Nastaran Karimi, Yasmina H. Rezai, Arnav Gaitonde et al. "Abstract 6675: Dissecting the relationship between mucin 5AC and the lung/gut microbiome in the pathogenesis of K-ras mutant lung cancer". Cancer Research 84, n. 6_Supplement (22 marzo 2024): 6675. http://dx.doi.org/10.1158/1538-7445.am2024-6675.

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Abstract Non-small cell lung cancer, including its most common subtype, lung adenocarcinoma (LUAD), is one of the most prevalent and lethal forms of cancer worldwide. This is largely due to patients having progressed to an advanced stage of disease by the time of diagnosis. Thus, better understanding the pathogenesis of early LUAD is paramount for the identification of key targets and development of preventive and therapeutic strategies for clinical management of the disease. KRAS mutations are the most common oncogenic driver alteration in human LUAD. Previously, we have found that KRAS mutant LUAD patients whose tumors harbor high expression of Mucin 5 AC (MUC5AC), a main airway secretory mucin, have significantly lower survival and poor prognosis. Mucins are membrane-bound and secreted hydrophilic proteins essential in clearance of allergens, pathogens, and debris in the lung airway. However, overproduction of mucins, such as MUC5AC, plays roles in the pathogenesis of airway diseases such as chronic obstructive pulmonary disease (COPD) and lung cancer. Given the known effect of mucin polymers on bacterial growth and the immune microenvironment in the context of other airway inflammatory diseases, in this study, our objective is to better understand the MUC5AC-to-microbiome relationship using a lung epithelial specific mouse model of KRAS-mutant LUAD (CC-LR) and test the combinatorial effects of genetic deletion of MUC5AC (CC-LR/Muc5ac−/−) and the pan-microbiome depletion on tumor progression, the lung immune contexture, and microbiome (lung and gut). Thus far, we found that genetic deletion of MUC5AC or pan-microbiome depletion significantly decreases the tumor burden (66% vs 50%, respectively). Additionally, both groups show to have a significantly decreased percentage of tumor-specific Ki67+ cells, a cell proliferation marker, and ERG+ cells, an angiogenesis marker, in comparison to the CC-LR controls. The combination of the lack of MUC5AC with pan-microbiome depletion has also shown to reduce tumor development that needs further investigation. These findings highlight the need to better understand the mechanistic interaction between mucins and the lung/gut microbiome in the context of KRAS-mutant lung cancer which we are currently exploring. It also suggests that their relationship could be a key target for modulation, potentially leading to the development of a minimally invasive alternative preventive and/or treatment modality against KRAS-mutant LUAD. Citation Format: Maria T. Grimaldo, Michael J. Clowers, Avantika Krishna, Katherine E. Larsen, Nastaran Karimi, Yasmina H. Rezai, Arnav Gaitonde, Farbod Khalaj, Haoyue Liu, Florencia McAllister, Seyed Javad Moghaddam. Dissecting the relationship between mucin 5AC and the lung/gut microbiome in the pathogenesis of K-ras mutant lung cancer [abstract]. In: Proceedings of the American Association for Cancer Research Annual Meeting 2024; Part 1 (Regular Abstracts); 2024 Apr 5-10; San Diego, CA. Philadelphia (PA): AACR; Cancer Res 2024;84(6_Suppl):Abstract nr 6675.

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Loredo Osti, Jorge, Eduardo Sánchez López, Alberto Barreras Serrano, Fernando Figueroa Saavedra, Cristina Pérez Linares e Miguel Ruiz Albarrán. "Evaluación de los componentes del manejo antes, durante y después de la matanza y su asociación con la presencia de carne DFD en bovinos del noreste de México". Revista Mexicana de Ciencias Pecuarias 12, n. 3 (15 dicembre 2021): 773–88. http://dx.doi.org/10.22319/rmcp.v12i3.4866.

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Un total de 27 variables de manejo (antes, durante y después del sacrificio) en 394 bovinos fueron analizadas y utilizadas para determinar su asociación y valor explicativo con la presencia de carne DFD (Dark, Firm, Dry, por sus siglas en inglés), mediante las razones de probabilidad en un modelo de regresión logística múltiple. El estudio se realizó de noviembre de 2016 a agosto de 2017 en un rastro Tipo Inspección Federal localizado en el noreste de México. La presencia de carne DFD fue del 13.45 %. Se realizó un contraste entre clases para los factores evaluados mediante t Student y Ji cuadrada en función de la naturaleza de la variable como criterio de inclusión en la modelación logística. Diez de las variables mostraron significación estadística (P<0.05) en estas pruebas, pero solo cuatro de ellas presentaron valor explicativo en el modelo logístico múltiple final (P<0.01), las cuales fueron: el tiempo de espera previo a la muerte, un mal insensibilizado, el espesor de la grasa subcutánea y diferencial de pH de la canal establecido con 24 h de diferencia. Las dos primeras aumentaron la posibilidad en la presencia de carne DFD, por el contrario, el espesor de grasa y el diferencial de pH fueron inversamente proporcionales. Las cuatro variables incluidas en el modelo final estuvieron presentes en diferentes etapas y son de naturaleza distinta. Por esta razón, para prevenir de manera efectiva este problema se necesita una evaluación multicausal en todo el proceso de matanza.

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Felicia e Rizka Indri Arfianti. "PENGARUH LEVEL DIVERSIFIKASI, JUMLAH SEGMEN, DAN JENIS SEKTOR INDUSTRI TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 â€“ 2018". Jurnal Akuntansi 9, n. 2 (15 agosto 2020): 73–92. http://dx.doi.org/10.46806/ja.v9i2.762.

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The high competition in the business world with many competitors has forced the company to develop its business, one of them by diversification. This study aims to investigate the influence of diversification level, segment numbers, and industrial sector types on firm performance measured by the excess value. The theory underlying this research is agency theory, which describes the relationship between the company owner with the company management, The number of samples of this study are 333 companies from miscellaneous industry sector, and consumer goods sector, and basic industry and chemicals sector listed on the Indonesia Stock Exchange throughout 2017 â€“ 2018. The results showed that data can be pooled for 3 years, all classic assumption tests are fulfilled, and partial regression coefficient test found that variable diversification level and variable number of segments > 0.05, then Ho1 and Ho2 rejected, while type of miscellaneous industry sector and Type of consumer goods sector <0.05, then Ho3 and Ho4 received. The conclusion showed that variable diversification level and variable number of segments has not sufficient evidence of negative effect on excess value, while type of miscellaneous industry sector and Type of consumer goods sector sufficient evidence of negative effect on excess value. Keywords: Firm Performance, Diversification Level, Number of Segments, and Industrial Sector. References: Amyulianthy, R., & Nuraini, Sari. (2013), â€œPengaruh Diversifikasi Terhadap Kinerja Perusahaanâ€, Binus Business Review, Vol.4, no.1, pp.215â€“230. Berger, P. G., & Eli, O. (1995), â€œDiversificationâ€™s Effect on Firm Valueâ€, Journal of Financial Economics, Vol.37, pp.39â€“65. Bowerman, B. L., Oâ€™Connell, R. T., & Murphree, E. S. (1979), Business Statistics in Practice, Edisi 7, New York: McGraw-Hill/Irwin. Chandra, D., & Triyani, Y. (2015), â€œPengaruh Level Diversifikasi, Leverage, Return On Asset, Umur Perusahaan, Dan Sektor Industri Terhadap Nilai Perusahaan Yang Terdaftar Di BEI Periode 2009-2011â€, Jurnal Akuntansi Manajemen, Vol.4, no.2, pp.66â€“84. Cooper, D. R., & Schindler, P. S. (2013), Business Research Methods, Edisi 12, New York: McGraw-Hill. 'Diversifikasi Usaha, Unilever Masuk Bisnis Saus Sambal' (2018), CNBC Indonesia, 28 September, diakses 9 Oktober 2019, https://www.cnbcindonesia.com/market/20180928100757-17-35152/diversifikasi-usaha-unilever-masuk-bisnis-saus-sambal Ghozali, I. (2013), Aplikasi Analisis Multivariette Dengan Program IBM SPSS 23, Edisi 8, Semarang: Badan Penerbit Universitas Diponegoro. Gujarati, D., & Dawn, P. (2009), Basic Econometrics, Edisi 4, New York: McGraw-Hill. Harto, P. (2005), â€œKebijakan Diversifikasi Perusahaan Dan Pengaruhnya Terhadap Kinerja: Studi Empiris Pada Perusahaan Publik Di Indonesiaâ€, SNA VIII Solo, pp.297-307. Ikatan Akuntan Indonesia (2014), Standar Akuntansi Keuangan, Jakarta: Salemba Empat. Jensen, M. C., & William, H. M. (1976), "Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure", Journal of Financial Economic, Vol.3, No.4, pp.1-75. Kamus Besar Bahasa Indonesia. 2014. â€œKamus Besar Bahasa Indonesia Onlineâ€, diakses 5 Oktober 2019 http://www.kbbi.web.id. Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2016), Intermediate Accounting, Edisi 16, John Wiley and Sons, Inc. Lucyanda, J., & Wardhani, R. H. K. (2017), â€œPengaruh Diversifikasi Dan Karakteristik Perusahaan Terhadap Kinerja Perusahaanâ€, Jurnal Riset Akuntansi dan Keuangan. Montgomery, Cynthia A. (1994), Corporate Diversification, Journal of Economic Perspectives, Vol.8, No.3, pp.163-178. Rani, P. (2015). â€œPeran Kepemilikan Manajerial Dalam Memoderasi Pengaruh Strategi Diversifikasi Terhadap Kinerja Perusahaanâ€, Jurnal Akuntansi dan Keuangan, Vol.4, no.2, pp.162â€“82. Salindeho, A. O., Ivonne, S. S., & Joubert, B. M. (2018), â€œPengaruh Diversifikasi Usaha Terhadap Kinerja Keuangan Dan Return Saham Study Kasus Pada Perusahaan Manufaktur Automotive and Effect of Business Diversification of Financial Performance and Return Stock Case Stock in Automotive and Component Manufacturingâ€, Jurnal Riset Akuntansi dan Keuangan, Vol.6, no.3, pp.1078â€“87. Sari, I. A., Wiratno, A., & Suyono, E. (2014), â€œPengaruh Strategi Diversifikasi Dan Karakteristik Perusahaan Terhadap Kinerja Perusahaanâ€, JAFFA (Journal of Auditing, Finance, and Forensic Accounting), Vol.02, no.1, pp.13â€“22. Scott, W. R. (2015), Financial Accounting Theory, Edisi 7, Toronto: Pearson Canada Inc. Setionoputri, A., Meiden, C., & Siagian, D. (2007), â€œPengaruh Diversifikasi Korporat Terhadap Excess Value Perusahaan Manufaktur, Perdagangan Grosir Dan Eceran, Serta Properti Dan Real Estate Yang Terdaftar Di BEI Tahun 2005-2007â€ Bidang Akuntansi Private: Akuntansi Keuangan dan Pasar Modal, pp.1â€“25. Satoto, S. S. (2009), â€œStrategi Diversifikasi Terhadap Kinerja Perusahaanâ€, Jurnal Keuangan dan Perbankan, Vol.13, no.2, pp.280â€“287. Spence, M. (2002), â€œSignaling in Retrospect and the Informational Structure of Marketsâ€, American Economic Review, Vol.92, no.3, pp.434â€“459. Thompson, A. J. G., & Peteraf, M. (2012), Crafting and Executing Strategy: Concept and Cases, Edisi 18, New York: McGraw Hill. Virginia, Y. M., & Ratnasih, C. (2017), â€œPengaruh Lingkungan Kerja Dan Stres Kerja Terhadap Produktivitas Kerja Dan Berimplikasi Pada Kinerja Karyawanâ€, Journal of Chemical Information and Modeling, Vol.53, no.9, pp.1689â€“99. Wolk, H. I., Dodd, J. L., & Tearney, M. G. (2003), Accounting Theory: Conceptual Issues in a Political and Economic Environment, Edisi 6, Mason: South-Western College Pub.

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Strickland, Lincoln N., Erika Y. Faraoni, Nicolette R. Mardik, Lana Vornik, Michelle I. Savage, Shizuko Sei, Mark S. Miller et al. "Abstract 5258: Preclinical testing of CD73 inhibitor AB680 for pancreatic cancer immunoprevention". Cancer Research 83, n. 7_Supplement (4 aprile 2023): 5258. http://dx.doi.org/10.1158/1538-7445.am2023-5258.

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Abstract Introduction: Pancreatic ductal adenocarcinoma (PDAC) is characterized by a profoundly immunosuppressive microenvironment. Innovative therapeutic strategies are urgently needed to stop the progression of precancerous lesions into aggressive PDAC, which remains a lethal malignancy. The goal of this research project is to test immunopreventive strategies by targeting the 5’ ectonucleotidase enzyme, CD73, one of the gatekeeper enzymes responsible for conversion of adenosine monophosphate (AMP), to an immunosuppressive metabolite, adenosine, in the tumor microenvironment (TME). We hypothesize that inhibition of CD73 will prevent pancreatic intraepithelial neoplasia (PanIN) formation and progression to PDAC by reversing adenosine directed immunosuppression. This research explores immunopreventive strategies aimed to restore tumor immune surveillance to prevent cancer initiation or progression. Materials and methods: We used two models: a syngeneic model of PDAC using cells derived from KrasG12D;Trp53R172H/+;PdxCre (KPC) mice and a KrasG12D;PdxCre (KC) genetically engineered mouse model (GEM) of PDAC. Oral gavage of AB680 (small molecule CD73 inhibitor) was given three days/week at 10mg/kg starting the day after KPC injections and tumor sizes were measured weekly. In the GEM model, the same treatment regimen began when the mice were between 6 and 9 weeks old and were euthanized either between 15 and 20 weeks of age or around 27 weeks of age, and pancreas tissue was harvested. Histology was analyzed and 6 fields per mouse were quantified using ImageJ. Results: As we have described (Singh, et al, bioRxiv), in the syngeneic model, there was a significant reduction in tumor growth and significant increase in activated CD8-positive T cells, dendritic cells, and macrophages from AB680 treated mice. The intratumoral adenosine levels were significantly decreased in AB680 treated mice compared to vehicle treated mice. In the KC GEM model, we quantified significantly fewer early PanIN lesions (p=0.0328), a trend in decreased advanced PanIN (p=0.0641), and significant decrease in PDAC (p=0.0058) in the AB680 treated mice when compared to the vehicle treated mice. We quantified abundance of collagen deposition as a marker of fibrosis and observed significantly decreased collagen (p<0.0001) in AB680 treated KC mice. In addition, we quantified abundance of CK19+ lesions and observed a significant decrease in CK19+ lesions in AB680 treated mice (p=0.0061) compared to vehicle treated mice. Conclusion: Inhibiting CD73 restructures TME and reduces PanIN incidence and progression to PDAC. CD73 inhibition may be a candidate immunoprevention strategy in pancreatic cancer. [Supported by NCI 75N91019D00021/75N91020F00002] Citation Format: Lincoln N. Strickland, Erika Y. Faraoni, Nicolette R. Mardik, Lana Vornik, Michelle I. Savage, Shizuko Sei, Mark S. Miller, Holger K. Eltzschig, Powel H. Brown, Florencia McAllister, Jennifer M. Bailey-Lundberg. Preclinical testing of CD73 inhibitor AB680 for pancreatic cancer immunoprevention. [abstract]. In: Proceedings of the American Association for Cancer Research Annual Meeting 2023; Part 1 (Regular and Invited Abstracts); 2023 Apr 14-19; Orlando, FL. Philadelphia (PA): AACR; Cancer Res 2023;83(7_Suppl):Abstract nr 5258.

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Wilda, Felisitas, Supriyati, Dewi Murdiawati e Kadek Pranetha Prananjaya. "Determinants of Tax Avoidance and the Moderation Role of Asset Growth: A Case of Southeast Asia Banking Industry". Jurnal Dinamika Akuntansi dan Bisnis 10, n. 2 (8 agosto 2023): 231–48. http://dx.doi.org/10.24815/jdab.v10i2.25717.

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Alfina, I. T., Nurlaela, S., Wijayanti, A. (2018). The influence of profitability, leverage, independent commissioner, and company size to tax avoidance. The 2nd International Conference on Technology, Education, and Social Science 2018, 2018(10), 102–106.Ayu, P. C., Sumadi, N. K. (2019). Pengaruh kepemilikan institusional dan kepemilikan manajerial terhadap nilai perusahaan. Widya Akuntansi Dan Keuangan, 1(1), 87-104.Agyei, S. K., Marfo-Yiadom, E., Ansong, A., Idun, A. A. A. (2020). Corporate tax avoidance incentives of banks in Ghana. Journal of African Business, 21(4), 544-559.Atwood, T. J., Drake, M. S., Myers, J. N., Myers, L. A. (2012). Home country tax system characteristics and corporate tax avoidance: International evidence. American Accounting Association, 87(6), 1831–1860. https://doi.org/10.2308/accr-50222Alkurdi, A., Mardini, G. H. (2020). The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan. Journal of Financial Reporting and Accounting, 18(4), 795-812.Alsaadi, A. (2020). Financial-tax reporting conformity, tax avoidance and corporate social responsibility. Journal of Financial Reporting and Accounting, 18(3), 639-659.Andalenta, I., Kun, I. (2022). Tax avoidance among banking corporations. Journal of Science and Research of Accounting 6, 225–233Fauzan. (2019). The effect of LDR, CAR, LAR, loan growth and asset growth on NPL (Case Study on conventional commercial banks listed at Indonesia stock exchange on period 2013-2017). Undergraduate Thesis, Faculty of Economics and Business.Fitri, A. W., Hapsarai, D. P., Haryadi, E. (2019). Pengaruh leverage, komisaris independen dan corporate social responsibility terhadap penghindaran pajak. Jurnal Mahasiswa Akuntansi UNSERA, 1(1), 20-30.Ha, N. M., Trang, T. T. P., Vuong, P. M. (2021). The impact on corporate financial leverage of the relationship between tax avoidance and institutional ownership: A study of listed firms in vietnam. Montenegrin Journal of Economics, 17(4), 65–73. https://doi.org/10.14254/1800-5845/2021.17-4.6Hidayat, O. S. (2019). The effect of corporate social responsibility on tax avoidance with size as moderating variable. Journal of Accounting, Finance Taxation of Indonesia (JAKPI) 7(1).Hoi, C. K., Wu, Q., Zhang, H. (2013). Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. The Accounting Review, 88(6), 2025-2059.Jiang, Y., Zheng, H., Wang, R. (2020). The effect of institutional ownership on listed companies’ tax avoidance strategies. Applied Economics, 53(8), 880–896. https://doi.org/10.1080/00036846.2020.1817308Kasim, F. M., Saad, N. (2019). Determinants of corporate tax avoidance strategies among multinational corporations in Malaysia. International Journal of Public Policy and Administration Research, 6(2), 74–81. https://doi.org/10.18488/journal.74.2019.62.74.81Khanh, H. T. M., Khuong, N. V. (2019). Does Corporate tax avoidance influence firm leverage of Vietnamese listed companies? Theoretical Economics Letters, 09(04), 1070–1078. https://doi.org/10.4236/tel.2019.94069Kim, J. H., Im, C. C. (2017). The study on the effect and determinants of small-and medium-sized entities conducting tax avoidance. Journal of Applied Business Research, 33(2), 375–390. https://doi.org/10.19030/jabr.v33i2.9911Kovermann, J. H. (2018). Tax avoidance, tax risk and the cost of debt in a bank-dominated economy. Managerial Auditing Journal, 33(8/9), 683-699.Krisna, A. M. (2019). Effect of institutional ownership and managerial ownership on tax avoidance with audit quality as moderating variable. Journal of Economics, Business And Accounting, 18(2), 82-91.Kurniasih, T., Ratna Sari, M. (2013). Pengaruh return on assets, leverage, corporate governance, ukuran perusahaan dan kompensasi rugi fiskal pada tax avoidance. Buletin Studi Ekonomi, 18(1), 58–66.Lee, R., Kao, H. (2018). The impacts of IFRSs and auditor on tax avoidance. Advances in Management Applied Economics, 8(6), 17–53Liana, L., Sari, P. (2017). The effect of corporate social responsibility on corporate tax avoidance. Diponegoro Journal of Accounting 6(4):111–23.Lin, K. Z., Cheng, S., Zhang, F. (2017). Corporate social responsibility, institutional environments, and tax avoidance: Evidence from a subnational comparison in China. The International Journal of Accounting, 52(4), 303-318. http://dx.doi.org/10.1016/j.intacc.2017.11.002López-González, E., Martínez-Ferrero, J., García-Meca, E. (2019). Does corporate social responsibility affect tax avoidance: Evidence from family firms. Corporate Social Responsibility and Environmental Management, 26(4), 819–831. https://doi.org/10.1002/csr.1723Luty, P. (2020). Tax avoidance in V4 countries and Serbia: Influence of company size on effective tax rate. Finiz, 15(January 2020), 5–11. https://doi.org/10.15308/finiz-2020-5-11Mao, Chih Wen., Wen, Chieh Wu. (2019). Moderated mediation effects of corporate social responsibility performance on tax avoidance: evidence from China. Asia-Pacific Journal of Accounting and Economics 26(1–2) 90–107.Maraya, Dyan, A., Yendrawati, R. (2016). The effect of corporate governance and corporate social responsibility disclosure on tax avoidance: empirical study on mine and CPO Corporations. Journal of Accounting Auditing of Indonesia 20(2):147–59.Maulinda, I. P., Fidiana. (2019). The effect of corporate social responsibility and good corporate governance on tax avoidance. Journal of Science and Research of Accounting 8, 1–21.Muti’ah, Marsyaf, Ahmad, Z. (2021). The influence of sales growth, debt equity ratio (DER) and related party transaction to tax avoidance. International Journal of Management Studies and Social Science Research (IJMSSSR), 3(4), 237–244Nurhasanah. (2017). The effect of asset growth on profitability of banking corporations listed at Indonesia stock exchange. Journal of Visionary Strategic 6, 41–44.Omesi, I., Appah, E. (2021). Corporate governance and tax avoidance of listed consumer and industrial good companies in Nigeria. IOSR Journal of Economic and Finance (IOSR-JEF), 12(2), 17–31. https://doi.org/10.9790/5933-1202041731Putri, R. T., Ulum, I., Prasetyo, A. (2019). Company Risk, size, fiscal loss compensation, and tax avoidance: evidence from Indonesian Islamic companies. Journal of Innovation in Business and Economics, 2(02), 87. https://doi.org/10.22219/jibe.v2i02.7323Taylor, G., Richardson, G. (2012). International corporate tax avoidance practices : evidence from australian firms. International Journal of Accounting, 47(4), 469–496. https://doi.org/10.1016/j.intacc.2012.10.004Tilehnouei, M. H., Esfahani, S. T., Soltanipanah, S. (2018). Investigating the effect of financial distress on tax avoidance during the global financial crisis in companies listed on Tehran stock exchange. International Journal If Finance and Managerial Accounting, 3(9), 41–51Yuliesti, R., Sapari, S. (2017). Pengaruh profitabilitas, likuiditas dan corporate governance terhadap penghindaran pajak. Jurnal Ilmu dan Riset Akuntansi (JIRA), 6(3). 890-909.Salehi, M., Tarighi, H., Shahri, T. A. (2020). The effect of auditor characteristics on tax avoidance of Iranian companies. Journal of Asian Business and Economic Studies, 27(2), 119–134. https://doi.org/10.1108/JABES-11-2018-0100Sari, H. Y., Yuniarti, E., Rachman, A. A. (2022). Pengaruh pertumbuhan aset, ukuran, dan profitabilitas perusahaan terhadap penghindaran pajak (tax avoidance) pada perusahaan sektor pertambangan yang terdaftar di BEI periode 2017-2020. Jurnal Akuntansi Bisnis Dan Ekonomi, 8(1), 2167–2178Shi, A. A., Concepcion, F. R., Laguinday, C. M. R., Ong Hian Huy, T. A. T., Unite, A. A. (2020). An analysis of the effects of foreign ownership on the level of tax avoidance across philippine publicly listed firms. DLSU Business and Economics Review, 30(1), 1–14.DDTC. (2020). Negara tetangga ini terancam makin sulit tangkal penghindaran pajak. News.Ddtc.Co.Id. https://news.ddtc.co.id/negara-tetangga-ini-terancam-makin-sulit-tangkal-penghindaran-pajak--20692#:~:text=Hal itu disampaikan Vietnam Institute for Economic and,hingga triliun dong per tahun selama periode 2010-2018.Wardani, Kusuma, D., Mursiyati. (2019). The effect of profitability, independent commissioners and audit comittee on tax avoidance. Department of Accounting, Faculty of Economic, University of Sarjanawiyata Tamansiswa 7(2), 127–36.Wiguna, I. Putra, P., I. Ketut Jati. (2017). The effect of corporate social responsibility, executive risk preference, and capital intensity on tax avoidance. E-Journal of Accounting 21(1):418–46.Zahirah, A. (2017). The effect of leverage, institutional ownership, managerial ownership and corporate size on tax avoidance. Online Journal for Students of Economics Faculty 4(1), 3543–56. https://lk2fhui.law.ui.ac.id/posisi-firma-hukum-dalam-kasus-panama-papers/ accessed on 20 January 2022

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Nuryani, Nunung. "PENGARUH BIAYA AUDIT TERHADAP KUALITAS AUDIT DAN DETERMINAN BIAYA AUDIT". Jurnal Akuntansi 9, n. 2 (15 agosto 2020): 32–47. http://dx.doi.org/10.46806/ja.v9i2.760.

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Financial information is one of the important information in decision making. However, many cases of fraud committed by management so that the information in the financial statements cannot be relied upon in decision making. Therefore, the auditor's job is to ensure that the company's financial statements are represented correctly (faithful representation) so that financial statement information becomes more quality and useful in making decisions. So this study aims to examine the effect of audit fee on audit quality. In addition, this study also examines important determinants of audit costs, namely company size, profitability, audit risk, complexity, and firm size. By using the purposive sampling method, samples of the financial and manufacturing industry in 2010-2017 used are 39 firms per year. This sample is used to examine the effect of audit fee on audit quality and the determinant of audit fee using simple linear regression analysis and multiple linear regression analysis. The result of this research shows that audit fees have a significant positive effect on audit quality. In addition, this study shows that firm size, complexity, and firm size are important determinants that determine audit fee. However, profitability and audit risk have not been proven to explain audit fees. Keywords: Audit Quality, Audit Fee, Firm Size, Profitability, Audit Risk, Complexity, Auditor Size Referencens: Al-Harshani, Meshari O. (2008), The pricing of audit services: Evidence from Kuwait. Managerial Auditing Journal, 23(7), 685â€“696. Al-Thuneibat, Ali. Abedalqader, Ream Tawfiq Ibrahim Al Issa, & Rana Ahmad Ata Baker, (2011), Do audit tenure and firm size contribute to audit quality? Empirical evidence from Jordan. Managerial Auditing Journal, 26(4), 317â€“334. Arens, Alvin A., Randal J. Elder,. Mark S. Beasley (2014), Auditing and Assurance Services: An Integrated Approach. United States: Pearson Education, Inc. Association of Certified Fraud Examiners (2018), Report to the Nations: 2018 Global Study on Occupational Fraud and Abuse, United States: ACFE. Bhandari, L. C. (1988), Debt/Equity Ratio and Expected Common Stock Returnsâ€¯: Empirical Evidence. The Journal of Finance, 43(2), 507â€“528. Bowerman, Bruce L., Richard T. O'Connell, Emily S. Murphree (2017), Business Statistics in Practice, Eighth Edition, New York: McGraw Hill Education. Brealey, Richard A., Myers, Stewart C. (2000), Principles of Corporate Finance, Boston: McGraw Hill Companies, Inc. Carey, P. J. (2008), The Benefits of Services Provided by External Accountants to Small and Medium Sized Enterprises. Carey, P., & Simnett, R. (2006), Audit partner tenure and audit quality. Accounting Review, 81(3), 653â€“676. Castro, Walther Bottaro de Lima, Ivam Ricardo Peleias, & Glauco Peres da Silva (2015), Determinants of Audit Fees: A Study in the Companies Listed on the BM&FBOVESPA, Brasil. Revista Contabilidade & FinanÃ§as, 26(69), 261â€“273. Chen, C. (2008), Audit Partner Tenure , Audit Firm Tenure , and Discretionary Accrualsâ€¯: Does Long Auditor Tenure Impair Earnings Qualityâ€¯?, 25(2), 415â€“445. Cooper, D. R., & Schindler, P. S. (2014), Business Research Methods (Twelfth Edition). New York: McGraw-Hill/Irwin. DeAngelo, L. E. (1981), Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183â€“199. Dechow, Patricia. M., Richard. G. Sloan, & Amy P. Sweeney (1995), Detecting Earnings Management. The Accounting Review. DeFond, M., & Zhang, J. (2014), A review of archival auditing research. Journal of Accounting and Economics, 58(2â€“3), 275â€“326. Deis, Donald R., & Gary Giroux (1996), The effect of auditor changes on audit fees, audit hours, and audit quality. Journal of Accounting and Public Policy, 15(1), 55â€“76. Eilifsen, Aasmund, Jr William F Messier, Steven M Glover, Douglas F Prawitt (2014), Auditing & Assurance Services, Third Edition, London: McGraw-Hill. Ettredge, Michael., Elizabeth Emeigh Fuerherm, & Chan Li (2014), Fee pressure and audit quality. Accounting, Organizations and Society, 39(4), 247â€“263. Ferri, Michael G., & Wesley H. Jones (1979), Determinants of financial structure: a new methodological approach. The Journal of Finance, 34(3), 631â€“643. Francis, Jere. R. (2011), A Framework For Understanding And Researching Audit Quality. Auditing, 30(2), 125â€“152. Ghozali, H. Imam (2016), Aplikasi Analisis Multivariete dengan Program IBM SPSS 23, Edisi ke-8, Semarang: Badan Penerbit Universitas Diponegoro. Gitman, Lawrence J., Chad J. Zutter (2012), Principles Of Managerial Finance (Thirteenth). United States: Lawrence J. Gitman. Hoitash, Rani., Ariel Markelevich, & Charles A. Barragato (2007), Auditor fees and audit quality. Managerial Auditing Journal, 22(8), 761â€“786. Horngren, Charles T., L. Sundem, John A. Elliott (1999), Introduction to Financial Accounting, Seventh Edition, New Jersey: Prentice-Hall,Inc. Ikatan Akuntansi Indonesia (2017), Standar Akuntansi Keuangan (SAK), Jakarta: IAI International Accounting Standard Board (2018), The Conceptual Framework for Financial Reporting 2018. London : IASB. Jan, Chyan Long (2018), An effective financial statements fraud detection model for the sustainable development of financial markets: Evidence from Taiwan. Sustainability (Switzerland), 10(2). Jensen, Michael C., & William H. Meckling (1976), Theory Of The Firmâ€¯: Managerial Behavior , Agency Costs And Ownership Structure, 3, 305â€“360. Joshi, P. L., & Hasan AL-bastaki (2000), Determinants of Audit Feesâ€¯: Evidence from the Companies Listed in Bahrain, 138(November 1999), 129â€“138. Jubb. (1996), Audit fee determinants: The plural nature of risk. Managerial Auditing Journal, 11(3), 25â€“40. Kieso, Donald E., Jerry J. Weygandt, & Paul D. Kimmel (2013), Financial Accounting IFRS Edition. United States: John Wiley & Sons, Inc. Kieso, Donald E, Jerry J Weygandt, Terry D Warfield (2018), Intermediate Accounting: IFRS Edition Third Edition, United States: John Willey & Sons, Inc. Kikhia, Hassan Yahia (2014), Determinants of Audit Fees: Evidence from Jordan. Accounting and Finance Research, 4(1), 42â€“53. Knechel, Robert W., & Ann Vanstraelen (2007), The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions. AUDITING: A Journal of Practice & Theory, 26(May), 113â€“131. Knechel, W. Robert, Gopal V. Krishnan, Mikhail Pevzner, Lori B Shefchik, & Uma K. Velury (2013), Audit quality: Insights from the academic literature. Auditing, 32(SUPPL.1), 385â€“421. Konrath, Larry F. (2002), Auditing A Risk Analysis Approach, Fifth Edition, South Western. Kusharyanti (2013), Analysis of the Factors Determining the Audit Fee. Journal of Economics, Business, and Accountancy | Ventura, 16(1), 147â€“160. Lennox, C. (1999), Are large auditors more accurate than small auditors? Accounting and Business Research, 29(3), 217â€“227. Lennox, C. S. (1999) Audit quality and auditor size: An evaluation of reputation and deep pockets hypotheses. Journal of Business Finance and Accounting, 26(7â€“8), 789â€“805. Liu, Siheng. (2017), An Empirical Study: Auditorsâ€™ Characteristics and Audit Fee. Open Journal of Accounting, 06(02), 52â€“70. Lobo, Gerald, & Yuping Zhao (2013), Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements. Journal of International Accounting Research, 90(4), 1395â€“1435. Manry, David L, Theodore J. Mock, & Jerry L. Turner (2008), Does increased audit partner tenure reduce audit quality? Journal of Accounting, Auditing and Finance, 23(4), 553â€“572. Mohammed, Nishtiman Hashim, & Abdullah Saeed Barwari (2018), Determinants of Audit Feesâ€¯: Evidence from UK Alternative Investment Market. Academic Journal of Nawroz University, 7(3), 34â€“47. Musah, A. (2017), Determinants of Audit fees in a Developing Economy: Evidence from Ghana. International Journal of Academic Research in Business and Social Sciences, 7(11). Newton, Nathan J., Dechun Wang, & Michael S. Wilkins (2013), Does a lack of choice lead to lower quality? evidence from auditor competition and client restatements. Auditing, 32(3), 31â€“67. Nikkinen, J., & Petri SahlstrÃ¶m (2004), Does Agency Theory Provide a General Framework for Audit Pricingâ€¯? International Journal of Auditing, 8, 253â€“262. Ohidoa, T., & Okun, O. O. (2018), Firms Attributes and Audit Fees in Nigeria Quoted Firms. International Journal of Academic Research in Business and Social Sciences, 8(3), 685â€“699. Pham, Ngoc Kim, Hung Nguyen Duong, Tin Pham Quang, & Nga Ho Thi Thuy (2017), Audit Firm Size, Audit Fee, Audit Reputation and Audit Quality: The Case of Listed Companies in Vietnam. Asian Journal of Finance & Accounting, 9(1), 429. Rahman, Dr Onaolapo Adekunle Abdul, Ajulo Olajide Benjamin, Onifade Hakeem Olayinka (2017), Effect of Audit Fees on Audit Quality: Evidence from Cement Manufacturing Companies in Nigeria. Effect of Audit Fees on Audit Quality: Evidence from Cement Manufacturing Companies in Nigeria., 5(1), 6â€“17. Rahmina, Listya Yuniastuti, & Sukrisno Agoes (2015), Influence of Auditor Independence, Audit Tenure, and Audit Fee on Audit Quality of Members of Capital Market Accountant Forum in Indonesia. Procedia - Social and Behavioral Sciences, 164(August), 324â€“331. Republik Indonesia (2008), Undang-Undang Republik Indonesia Nomor 20 tahun 2008 Tentang Usaha Mikro, Kecil, Dan Menengah. Sandra, & Patrick. (1996), The Deteminants of Audit Fees in HongKong: An Empirical Study. Asian Review of Accounting, 4(2), 32â€“50. Scott, William R (2015), Financial Accounting Theory, Seventh Edition, United States: Pearson Canada Inc. Shibano, T. (1990), Assessing Audit Risk from Errors and Irregularities. Journal of Accounting Research, 28(1990), 110. Sivathaasan, N., R. Tharanika, M. Sinthuja, V. Hanitha (2013), Factors determining Profitability: A Study of Selected Manufacturing Companies listed on Colombo Stock Exchange in Sri Lanka. European Journal of Business and Management, 5(27), 99-107â€“107. Subramanyam, K. R. (2014), Financial Statement Analysis, Eleventh Edition, New York: McGraw-Hill Education. Sun, Jerry, & Guoping Liu (2011), Client-specific litigation risk and audit quality differentiation. Managerial Auditing Journal, 26(4), 300â€“316. Tritschler, Jonas (2013), Audit Quality: Association Between Published Reporting Errors and Audit Firm Characteristics. Vu, Dinh Ha Thu Vu (2012), Determinants of audit fees for Swedish listed non-financial firms in NASDAQ OMX Stockholm. Whittington, Ray & Kurt Pany (2004), Principles of Auditing and Other Assurance Services, New York: McGraw-Hill/Irwin. Williams, David D. (1988), The Potential Determinants of Auditor Change. Journal of Business Finance & Accounting, 15(2), 243â€“261. Wooten, T. C. (2003), Research About Audit Quality. Wu, Shu-Hsing, Tsung-Che Wu, & Kun-Lin Yang (2017), Fair Value Information, Audit fees and Audit Committee in Taiwan. International Journal of Financial Research, 8(2), 124. Xu, Jiabing (2017), Analysis on the Relationship between Audit Fee Management and Audit Quality in China, 53(ICEM 2017), 530â€“533.

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Adiwidjajanto, Koes. "Studi Filologis Sharh Isagoge: Menelusuri Logika Aristotelian di Kalangan Muslim Klasik". Teosofi: Jurnal Tasawuf dan Pemikiran Islam 2, n. 1 (16 ottobre 2015): 108. http://dx.doi.org/10.15642/teosofi.2012.2.1.108-130.

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This article puts emphasis on Daljî, one of traditional Muslim scholars, about his writing “Ta‘lîqât ‘alâ Sharh Shaykh Islâm Zakarîyyâ al-Ansârî li Matn Isaghuji”, with philological approach. Such approache has been widely known in Islamic world as tahqîq al-nusûs, which focuses on presenting part of the text readable in different time and context, so it can be used and read in accordance with writer’s intention. What important from Daljî’s contribution in the study of traditional Aristotelian logic (mantiq) is that his defense on this study has firm position, whereas another Sunnî Traditionalist especially the people who was known as Ahl al-hadîth like Ibn Salâh and Ibn Taymîyya considered it as innovation according to the authoritative Islamic teachings. In his ta‘lîq, Daljî followed the previous Muslim Scholar in writing logical method that was considerably known amongst its experts. The topics discussed in this study deal with explanations on kulliyât (generals), qadâyâ (prepositions), al-‘aks wa al-tanâqud (the contradictions), on qiyâsât (syllogism), on rhetoric and poetics.

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Demirel, Akif, Ayşe Işıl Orhan e Arda Büyüksungur. "The assessment of internal adaptation and fracture resistance of glass ionomer and resin-based restorative materials applied after different caries removal techniques in primary teeth: an in-vitro study". PeerJ 11 (28 marzo 2023): e14825. http://dx.doi.org/10.7717/peerj.14825.

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Background The aim of this study was to evaluate the 3-dimensional (3D) internal adaptation (IA) and fracture resistance (FR) of compomer and glass ionomers applied after conventional caries removal to sound dentin (CCRSD) and selective caries removal to firm dentin (SCRFD) in in-vitro. Methods Thirty extracted primary molars were randomly assigned to three main groups (n = 10) as glass hybrid restorative (GHR) (Equia Forte® HT), conventional glass ionomer (CGIR) (Voco Ionofil Molar) and compomer (Dyract XP). Each group was randomly divided into two subgroups according to caries removal technique as CCRSD (n = 5) and SCRFD (n = 5). The restoration procedures were completed after caries removal (CCRSD or SCRFD) in all samples. Then, specimens were subjected to IA and FR tests. Data were analyzed with Student’s t, one-way ANOVA, and Kruskal Wallis-H tests. The correlation between IA and FR results was analyzed with a Pearson test. The statistical significance level was considered as 5%. Results While CCRSD showed superior IA results than SCRFD for all restorative materials (p < 0.05), no statistical difference was found between CCRSD and SCRFD in FR assessment (p > 0.05). In CCRSD, compomer showed superior results for IA and FR than glass ionomers (p < 0.05). In SCRFD, it was found no significant difference between the restoratives for IA (p > 0.05). However, compomer showed superior FR results than glass ionomers (p < 0.05). There was moderate negative correlation between internal voids and FR without statistically significant difference (r = −0.333, p = 0.072). Conclusions Despite the advantages of SCRFD, it was found to be less superior than CCRSD in IA assessment. Therefore, when SCRFD is preferred, a peripheral seal should be provided for ideal restorative treatment. On the other hand, compomer mostly showed superior results compared to others.

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Sibuea, Kezia, e Rizka Indri Arfianti. "PENGARUH KUALITAS AUDIT, UKURAN PERUSAHAAN, KOMPLEKSITAS PERUSAHAAN DAN RISIKO PERUSAHAAN TERHADAP AUDIT FEE". Jurnal Akuntansi 10, n. 2 (31 agosto 2021): 126–40. http://dx.doi.org/10.46806/ja.v10i2.804.

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Companies that hire an auditor to audit their financial statements are charged an audit fee. The audit fee is a payment given by the company to the auditor in exchange for his or her services. The purpose of this study is to discover if audit quality, firm size, complexity, and company risk all play a role in setting audit costs for financial statements. This study used a purposive sampling technique using a sample of 54 manufacturing businesses listed on the Indonesia Stock Exchange for the 2017-2019 period. Data analysis techniques used include the descriptive analysis test, classical assumption test, multiple regression analysis test, simultaneous test (f-test), and partial test (t-test). According to the findings of the study, audit quality, firm size, and firm complexity all have a significant positive impact on audit fees. While the firm risk variable is not proven to have an effect on audit fees. Keywords: Audit fee, Audit quality, Company size, Company complexity, Company risk. References: Agoes, S. (2017). Auditing: Petunjuk Praktis Pemeriksaan Akuntan Oleh Akuntan Publik. Jakarta: Salemba Empat. Ahmad, A. C., & Abidin, S. (2008). Audit Delay of Listed Companies: A Case of Malaysia. CCSE International Business Research., Vol. 1, No.4 October 2008, 32-39. Akram, Basuki, P., & Budiarto. (2017). Pengaruh Mekanisme Corporate Governance, Kualitas Audit, Ukuran Perusahaan dan Leverage Terhadap Integritas Laporan Keuangan. Vol.2, No.1, Oktober 2017, 95-120. Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. (2017). Auditing and Assurance Services: An Integrated Approach, Sixteenth Edition. Newyork: Pearson Prentice Hall. Ask, J., & Holm, M. L. (2013). Audit Fee Determinants in Different Ownership Structures. Uppsala University, 1-49. Awuy, V. P., Sayekti, Y., & Purnamawati, I. (2016). Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Earnings Response Coefficient (ERC). Jurnal Akuntansi dan Keuangan, 18, No.1, 15-26. Chandra, M. O. (2015). Pengaruh Good Corporate Governance, Karakteristik Perusahaan dan Ukuran KAP Terhadap. Jurnal Akuntansi Bisnis, Vol. 8, No. 26 Maret 2015, 174-194. Cooper, D. R., & Schindler, P. S. (2017). Metode Penelitian Bisnis (12 ed.). Jakarta: Salemba Empat. Cristansy, J., & Ardiati, A. Y. (2018). Pengaruh Kompleksitas Perusahaan, Ukuran Perusahaan dan Ukuran KAP Terhadap Audit fee Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2012-2016. Modus Journal Vol. 30, No.2: 198-211 ISSN: 0852-1875, ISSN (Online): 2549 3787, 198-211. DeAngelo, L. E. (1981). Auditor Size and Audit Quality. Journal of Accounting and Economics Vol. 3 (1981), 183-199. Eisenhardt, K. M. (1989). Agency Theory: An Assessment and Review. Academy of Management Review, Vol.14, No. 1, 57-74. Gammal, W. E. (2012). Determinants of Audit Fees: Evidence from Lebanon. International Business Research, Vol. 5, No. 11: 2012, 136-145. Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro. Hasan, M. A. (2017). Pengaruh Kompleksitas Audit, Profitabilitas Klien, Ukuran Perusahaan dan Ukuran Kantor Akuntan Publik Terhadap Audit Fee. Pekbis Jurnal, Vol. 9, No. 3, November 2017, 214-230. Huri, S., & Syofyan, E. (2019). Pengaruh Jenis Industri, Ukuran Perusahaan, Kompleksitas Perusahaan dan Profitabilitas Klien Terhadap Audit Fee. Jurnal Eksplorasi Akuntansi, Vol. 1, No. 3, 1096-1110. Retrieved from http://jea.ppj.unp.ac.id/index.php/jea/issue/view/9 Institut Akuntansi Publik Indonesia (IAPI). (2016). Undang-Undang Nomor 2 Tahun 2016 Tentang Penentuan Imbalan Jasa Audit Laporan Keuangan. http://iapi.or.id/uploads/content/95-PP-No-2-Tahun-2016- tentang-Penentuan-Imbalan-Jasa-Audit-Laporan-Keuangan.pdf ICAEW. (2005). 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Pavliuk, V. V., e N. S. Kovalchuk. "Perlyna as a new strawberry (Fragaria ananassa L.) cultivar for the berries con-sumption as fresh and for freezing". Horticulture: Interdepartment Subject Scientific Collection, n. 75 (2020): 50–58. http://dx.doi.org/10.35205/0558-1125-2020-75-50-58.

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Abstract (sommario):

Strawberry is the most spreaded small fruit crop in many countries. In Ukraine sn 2018 this crop total area was 8.3 thus. ha, among them 7.9 thus. ha fruit-bearing in all the categories of farms. The gross berries output was 62.3 thus. tons, the average yield being 7.7 t/ha. The Dutch bank «Rаdobank» carried out in April of 2016 the researches on the small fruit production in Europe and revealed that strawberry even now is the most popular small fruit crop. The strawberry Ukrainian and foreign cvs and elite forms were studied applying the methods of the primary strain inves-tigation and state strain testing in the small fruit patches planted in2012-2016 under the field conditions of the Northern part of the Ukraine’s Lisosteppe, namely: at the Institute of Horticulture NAAS of Ukraine. The varieties – standards were the Ukrainian Hercules, English Elegance, Dutch Elsanta and Italian Alba. As a result the new middle-ripening Ukraini-an cultivar Perlyna was selected as the best according to its signs. Perlyna was obtained by means of the intervarietal hybridization (cvs Present and Elsanta) sn 2004. The authors are V.V. Pavliuk, K. M. Kopan, V. H. Kopan. The berries ripe 2-3 days later than ’Elsanta’ and 2-3 days earlier than and ’Polka’. The bushes are high and vigour, not branchy, with firm high floriferous shoots and dark-green hardish leaves. Resistance to the leaves diseases is high. The berries are high marketable and large (the mass of average is 15 g, maximum 35 g), prolonged broad-conic, being ripe fully dark-red brilliant. The flesh is dense red aromatic of kind sour-sweet taste, in accordance with the multi-year data it contains 7.5 % of dry substances, 3.5 % of sugars, 0.95-1.0 % of organic acids as well as 0.440 mg of pectine substances and 45 mg of vitamin ’C ’ per 100 g of . Under the sufficient humid content the berries size exceeds that of ’Prysviata ’, ’Zenga Zengana’ and ’Polka ’. The yield is higher (18-20 t/ha) than that of the varieties ’Elsanta ’and ’Present ’ under the one-row planting ( 0.8x0.25 m). The cultivar is winter-hardy and drought- resistant. ’Perlyna’ is entered into the State Register of Plant Varieties Suitable for Dissemination in Ukraine. Certificate 181079 on the State Registration of the Plant Cultivar (December 4, 2018). Patent 190373 on the Plant Cultivar (April 12.2019).

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